id	sid	tid	token	lemma	pos
ftr-394	1	1	c:\1	c:\1	NOUN
ftr-394	1	2	-	-	PUNCT
ftr-394	1	3	working\25940	working\25940	PROPN
ftr-394	1	4	florida	florida	PROPN
ftr-394	1	5	tax	tax	NOUN
ftr-394	1	6	rev	rev	VERB
ftr-394	1	7	8	8	NUM
ftr-394	1	8	-	-	PUNCT
ftr-394	1	9	special	special	ADJ
ftr-394	1	10	2008\first	2008\first	ADJ
ftr-394	1	11	4	4	NUM
ftr-394	1	12	pages.wpd	pages.wpd	NOUN
ftr-394	1	13	recent	recent	ADJ
ftr-394	1	14	developments	development	NOUN
ftr-394	1	15	in	in	ADP
ftr-394	1	16	federal	federal	ADJ
ftr-394	1	17	income	income	NOUN
ftr-394	1	18	taxation	taxation	NOUN
ftr-394	1	19	:	:	PUNCT
ftr-394	1	20	the	the	DET
ftr-394	1	21	year	year	NOUN
ftr-394	1	22	2007	2007	NUM
ftr-394	1	23	martin	martin	PROPN
ftr-394	1	24	j.	j.	PROPN
ftr-394	1	25	mcmahon	mcmahon	PROPN
ftr-394	1	26	,	,	PUNCT
ftr-394	1	27	jr	jr	PROPN
ftr-394	1	28	.	.	PROPN
ftr-394	1	29	*	*	PROPN
ftr-394	1	30	ira	ira	PROPN
ftr-394	1	31	b.	b.	PROPN
ftr-394	1	32	shepard	shepard	PROPN
ftr-394	1	33	*	*	PROPN
ftr-394	1	34	*	*	PUNCT
ftr-394	1	35	daniel	daniel	PROPN
ftr-394	1	36	l.	l.	PROPN
ftr-394	1	37	simmons	simmons	PROPN
ftr-394	1	38	*	*	PROPN
ftr-394	1	39	*	*	PROPN
ftr-394	1	40	*	*	PUNCT
ftr-394	1	41	i.	i.	PROPN
ftr-394	1	42	accounting	accounting	PROPN
ftr-394	1	43	................................................................................	................................................................................	PROPN
ftr-394	2	1	718	718	NUM
ftr-394	2	2	a.	a.	NOUN
ftr-394	2	3	accounting	accounting	NOUN
ftr-394	2	4	methods	method	NOUN
ftr-394	2	5	................................................................	................................................................	PUNCT
ftr-394	2	6	718	718	NUM
ftr-394	2	7	b.	b.	NOUN
ftr-394	2	8	inventories	inventory	NOUN
ftr-394	2	9	................................................................................	................................................................................	PUNCT
ftr-394	3	1	718	718	NUM
ftr-394	3	2	c.	c.	PROPN
ftr-394	3	3	installment	installment	NOUN
ftr-394	3	4	method	method	NOUN
ftr-394	3	5	...................................................................	...................................................................	PUNCT
ftr-394	3	6	718	718	NUM
ftr-394	3	7	d.	d.	PROPN
ftr-394	3	8	year	year	NOUN
ftr-394	3	9	of	of	ADP
ftr-394	3	10	inclusion	inclusion	NOUN
ftr-394	3	11	or	or	CCONJ
ftr-394	3	12	deduction	deduction	NOUN
ftr-394	3	13	................................................	................................................	PUNCT
ftr-394	3	14	718	718	NUM
ftr-394	3	15	ii	ii	NOUN
ftr-394	3	16	.	.	PUNCT
ftr-394	4	1	business	business	NOUN
ftr-394	4	2	income	income	NOUN
ftr-394	4	3	and	and	CCONJ
ftr-394	4	4	deductions	deduction	NOUN
ftr-394	4	5	.........................................	.........................................	PUNCT
ftr-394	4	6	722	722	NUM
ftr-394	4	7	a.	a.	NOUN
ftr-394	4	8	income	income	NOUN
ftr-394	4	9	......................................................................................	......................................................................................	PUNCT
ftr-394	4	10	722	722	NUM
ftr-394	4	11	b.	b.	NOUN
ftr-394	4	12	deductible	deductible	ADJ
ftr-394	4	13	expenses	expense	NOUN
ftr-394	4	14	versus	versus	ADP
ftr-394	4	15	capitalization	capitalization	NOUN
ftr-394	4	16	..............................	..............................	PUNCT
ftr-394	4	17	723	723	NUM
ftr-394	4	18	c.	c.	PROPN
ftr-394	4	19	reasonable	reasonable	ADJ
ftr-394	4	20	compensation	compensation	NOUN
ftr-394	4	21	........................................................	........................................................	PUNCT
ftr-394	4	22	725	725	NUM
ftr-394	4	23	d.	d.	PROPN
ftr-394	4	24	miscellaneous	miscellaneous	ADJ
ftr-394	4	25	deductions	deduction	NOUN
ftr-394	4	26	.......................................................	.......................................................	PUNCT
ftr-394	4	27	727	727	NUM
ftr-394	4	28	e.	e.	PROPN
ftr-394	4	29	depreciation	depreciation	PROPN
ftr-394	4	30	&	&	CCONJ
ftr-394	4	31	amortization	amortization	PROPN
ftr-394	4	32	...................................................	...................................................	PUNCT
ftr-394	4	33	735	735	NUM
ftr-394	4	34	f.	f.	NOUN
ftr-394	4	35	credits	credit	NOUN
ftr-394	4	36	.......................................................................................	.......................................................................................	PUNCT
ftr-394	4	37	737	737	NUM
ftr-394	4	38	g.	g.	NOUN
ftr-394	4	39	natural	natural	ADJ
ftr-394	4	40	resources	resource	NOUN
ftr-394	4	41	deductions	deduction	NOUN
ftr-394	4	42	&	&	CCONJ
ftr-394	4	43	credits	credit	NOUN
ftr-394	4	44	................................	................................	PUNCT
ftr-394	4	45	738	738	NUM
ftr-394	4	46	h.	h.	NOUN
ftr-394	4	47	loss	loss	NOUN
ftr-394	4	48	transactions	transaction	NOUN
ftr-394	4	49	,	,	PUNCT
ftr-394	4	50	bad	bad	ADJ
ftr-394	4	51	debts	debt	NOUN
ftr-394	4	52	and	and	CCONJ
ftr-394	4	53	nols	nol	NOUN
ftr-394	4	54	................................	................................	PUNCT
ftr-394	4	55	741	741	NUM
ftr-394	4	56	i.	i.	NOUN
ftr-394	4	57	at	at	ADP
ftr-394	4	58	-	-	PUNCT
ftr-394	4	59	risk	risk	NOUN
ftr-394	4	60	and	and	CCONJ
ftr-394	4	61	passive	passive	ADJ
ftr-394	4	62	activity	activity	NOUN
ftr-394	4	63	losses	loss	NOUN
ftr-394	4	64	.........................................	.........................................	PUNCT
ftr-394	5	1	741	741	NUM
ftr-394	5	2	iii	iii	NOUN
ftr-394	5	3	.	.	PUNCT
ftr-394	5	4	investment	investment	NOUN
ftr-394	5	5	gain	gain	NOUN
ftr-394	5	6	.......................................................................	.......................................................................	PUNCT
ftr-394	5	7	743	743	NUM
ftr-394	5	8	a.	a.	NOUN
ftr-394	5	9	capital	capital	NOUN
ftr-394	5	10	gain	gain	NOUN
ftr-394	5	11	and	and	CCONJ
ftr-394	5	12	loss	loss	NOUN
ftr-394	5	13	..............................................................	..............................................................	PUNCT
ftr-394	5	14	743	743	NUM
ftr-394	5	15	b.	b.	PROPN
ftr-394	5	16	interest	interest	PROPN
ftr-394	5	17	......................................................................................	......................................................................................	PUNCT
ftr-394	5	18	746	746	NUM
ftr-394	5	19	c.	c.	NOUN
ftr-394	5	20	section	section	NOUN
ftr-394	5	21	121	121	NUM
ftr-394	5	22	................................................................................	................................................................................	SYM
ftr-394	5	23	746	746	NUM
ftr-394	5	24	d.	d.	PROPN
ftr-394	5	25	section	section	PROPN
ftr-394	5	26	1031	1031	NUM
ftr-394	5	27	.............................................................................	.............................................................................	PUNCT
ftr-394	5	28	746	746	NUM
ftr-394	5	29	e.	e.	PROPN
ftr-394	5	30	section	section	PROPN
ftr-394	5	31	1033	1033	NUM
ftr-394	5	32	.............................................................................	.............................................................................	PUNCT
ftr-394	5	33	748	748	NUM
ftr-394	5	34	f.	f.	PROPN
ftr-394	5	35	section	section	PROPN
ftr-394	5	36	1035	1035	NUM
ftr-394	5	37	..............................................................................	..............................................................................	PUNCT
ftr-394	5	38	749	749	NUM
ftr-394	5	39	iv	iv	NUM
ftr-394	5	40	.	.	PUNCT
ftr-394	5	41	compensation	compensation	NOUN
ftr-394	5	42	issues	issue	NOUN
ftr-394	5	43	...............................................................	...............................................................	PUNCT
ftr-394	5	44	749	749	NUM
ftr-394	5	45	a.	a.	NOUN
ftr-394	5	46	fringe	fringe	NOUN
ftr-394	5	47	benefits	benefit	NOUN
ftr-394	5	48	.........................................................................	.........................................................................	PUNCT
ftr-394	5	49	749	749	NUM
ftr-394	5	50	b.	b.	PROPN
ftr-394	6	1	qualified	qualify	VERB
ftr-394	6	2	deferred	defer	VERB
ftr-394	6	3	compensation	compensation	NOUN
ftr-394	6	4	plans	plan	NOUN
ftr-394	6	5	..................................	..................................	PUNCT
ftr-394	6	6	750	750	NUM
ftr-394	6	7	c.	c.	NOUN
ftr-394	6	8	nonqualified	nonqualifie	VERB
ftr-394	6	9	deferred	defer	VERB
ftr-394	6	10	compensation	compensation	NOUN
ftr-394	6	11	,	,	PUNCT
ftr-394	6	12	section	section	NOUN
ftr-394	6	13	83	83	NUM
ftr-394	6	14	,	,	PUNCT
ftr-394	6	15	and	and	CCONJ
ftr-394	6	16	stock	stock	NOUN
ftr-394	6	17	options	option	NOUN
ftr-394	6	18	.........................................................................	.........................................................................	PUNCT
ftr-394	6	19	753	753	NUM
ftr-394	6	20	d.	d.	PROPN
ftr-394	6	21	individual	individual	PROPN
ftr-394	6	22	retirement	retirement	NOUN
ftr-394	6	23	accounts	account	NOUN
ftr-394	6	24	...............................................	...............................................	PUNCT
ftr-394	6	25	759	759	NUM
ftr-394	6	26	v.	v.	ADP
ftr-394	6	27	personal	personal	ADJ
ftr-394	6	28	income	income	NOUN
ftr-394	6	29	and	and	CCONJ
ftr-394	6	30	deductions	deduction	NOUN
ftr-394	6	31	.......................................	.......................................	PUNCT
ftr-394	7	1	760	760	NUM
ftr-394	7	2	a.	a.	NOUN
ftr-394	7	3	rates	rate	NOUN
ftr-394	7	4	.........................................................................................	.........................................................................................	PUNCT
ftr-394	7	5	760	760	NUM
ftr-394	7	6	b.	b.	PROPN
ftr-394	7	7	miscellaneous	miscellaneous	ADJ
ftr-394	7	8	income	income	NOUN
ftr-394	7	9	..............................................................	..............................................................	PUNCT
ftr-394	7	10	760	760	NUM
ftr-394	7	11	c.	c.	PROPN
ftr-394	7	12	profit	profit	NOUN
ftr-394	7	13	-	-	PUNCT
ftr-394	7	14	seeking	seek	VERB
ftr-394	7	15	individual	individual	ADJ
ftr-394	7	16	deductions	deduction	NOUN
ftr-394	7	17	......................................	......................................	PUNCT
ftr-394	7	18	767	767	NUM
ftr-394	7	19	d.	d.	PROPN
ftr-394	7	20	hobby	hobby	PROPN
ftr-394	7	21	losses	loss	NOUN
ftr-394	7	22	and	and	CCONJ
ftr-394	7	23	§	§	PROPN
ftr-394	7	24	280a	280a	PROPN
ftr-394	7	25	home	home	NOUN
ftr-394	7	26	office	office	NOUN
ftr-394	7	27	and	and	CCONJ
ftr-394	7	28	vacation	vacation	NOUN
ftr-394	7	29	homes	home	NOUN
ftr-394	7	30	............................................................................	............................................................................	PUNCT
ftr-394	7	31	770	770	NUM
ftr-394	7	32	e.	e.	NOUN
ftr-394	7	33	deductions	deduction	NOUN
ftr-394	7	34	and	and	CCONJ
ftr-394	7	35	credits	credit	NOUN
ftr-394	7	36	for	for	ADP
ftr-394	7	37	personal	personal	ADJ
ftr-394	7	38	expenses	expense	NOUN
ftr-394	7	39	........................	........................	PUNCT
ftr-394	7	40	771	771	NUM
ftr-394	7	41	f.	f.	PROPN
ftr-394	7	42	divorce	divorce	NOUN
ftr-394	7	43	tax	tax	NOUN
ftr-394	7	44	issues	issue	NOUN
ftr-394	7	45	....................................................................	....................................................................	PUNCT
ftr-394	8	1	779	779	NUM
ftr-394	8	2	g.	g.	NOUN
ftr-394	8	3	education	education	PROPN
ftr-394	8	4	..................................................................................	..................................................................................	PUNCT
ftr-394	8	5	782	782	NUM
ftr-394	8	6	*	*	PUNCT
ftr-394	8	7	clarence	clarence	NOUN
ftr-394	8	8	teselle	teselle	NOUN
ftr-394	8	9	professor	professor	NOUN
ftr-394	8	10	of	of	ADP
ftr-394	8	11	law	law	NOUN
ftr-394	8	12	,	,	PUNCT
ftr-394	8	13	university	university	PROPN
ftr-394	8	14	of	of	ADP
ftr-394	8	15	florida	florida	PROPN
ftr-394	8	16	college	college	PROPN
ftr-394	8	17	of	of	ADP
ftr-394	8	18	law	law	NOUN
ftr-394	8	19	.	.	PUNCT
ftr-394	9	1	*	*	PUNCT
ftr-394	9	2	*	*	PUNCT
ftr-394	9	3	professor	professor	NOUN
ftr-394	9	4	of	of	ADP
ftr-394	9	5	law	law	NOUN
ftr-394	9	6	,	,	PUNCT
ftr-394	9	7	university	university	PROPN
ftr-394	9	8	of	of	ADP
ftr-394	9	9	houston	houston	PROPN
ftr-394	9	10	law	law	NOUN
ftr-394	9	11	center	center	NOUN
ftr-394	9	12	.	.	PUNCT
ftr-394	10	1	*	*	PUNCT
ftr-394	10	2	*	*	PUNCT
ftr-394	10	3	*	*	PUNCT
ftr-394	10	4	professor	professor	NOUN
ftr-394	10	5	of	of	ADP
ftr-394	10	6	law	law	NOUN
ftr-394	10	7	,	,	PUNCT
ftr-394	10	8	university	university	NOUN
ftr-394	10	9	of	of	ADP
ftr-394	10	10	californiadavis	californiadavis	PROPN
ftr-394	10	11	.	.	PUNCT
ftr-394	11	1	716	716	NUM
ftr-394	11	2	florida	florida	PROPN
ftr-394	11	3	tax	tax	NOUN
ftr-394	11	4	review	review	NOUN
ftr-394	11	5	[	[	X
ftr-394	11	6	vol	vol	NOUN
ftr-394	11	7	.	.	PUNCT
ftr-394	12	1	8	8	NUM
ftr-394	12	2	:	:	PUNCT
ftr-394	12	3	si	si	PROPN
ftr-394	12	4	vi	vi	PROPN
ftr-394	12	5	.	.	PUNCT
ftr-394	13	1	corporations	corporation	NOUN
ftr-394	13	2	............................................................................	............................................................................	PUNCT
ftr-394	13	3	782	782	NUM
ftr-394	13	4	a.	a.	NOUN
ftr-394	13	5	entity	entity	NOUN
ftr-394	13	6	and	and	CCONJ
ftr-394	13	7	formation	formation	NOUN
ftr-394	13	8	................................................................	................................................................	PUNCT
ftr-394	13	9	782	782	NUM
ftr-394	13	10	b.	b.	NOUN
ftr-394	13	11	distributions	distribution	NOUN
ftr-394	13	12	and	and	CCONJ
ftr-394	13	13	redemptions	redemption	NOUN
ftr-394	13	14	................................................	................................................	PUNCT
ftr-394	13	15	782	782	NUM
ftr-394	13	16	c.	c.	NOUN
ftr-394	13	17	liquidations	liquidation	NOUN
ftr-394	13	18	..............................................................................	..............................................................................	PUNCT
ftr-394	14	1	783	783	NUM
ftr-394	14	2	d.	d.	PROPN
ftr-394	14	3	s	s	PART
ftr-394	14	4	corporations	corporation	NOUN
ftr-394	14	5	..........................................................................	..........................................................................	PUNCT
ftr-394	14	6	784	784	NUM
ftr-394	14	7	e.	e.	PROPN
ftr-394	14	8	reorganizations	reorganization	NOUN
ftr-394	14	9	........................................................................	........................................................................	PUNCT
ftr-394	14	10	788	788	NUM
ftr-394	14	11	f.	f.	NOUN
ftr-394	14	12	corporate	corporate	ADJ
ftr-394	14	13	divisions	division	NOUN
ftr-394	14	14	..................................................................	..................................................................	PUNCT
ftr-394	14	15	792	792	NUM
ftr-394	14	16	g.	g.	NOUN
ftr-394	14	17	miscellaneous	miscellaneous	ADJ
ftr-394	14	18	corporate	corporate	ADJ
ftr-394	14	19	issues	issue	NOUN
ftr-394	14	20	...............................................	...............................................	PUNCT
ftr-394	14	21	795	795	NUM
ftr-394	14	22	h.	h.	NOUN
ftr-394	14	23	affiliated	affiliate	VERB
ftr-394	14	24	corporations	corporation	NOUN
ftr-394	14	25	and	and	CCONJ
ftr-394	14	26	consolidated	consolidated	ADJ
ftr-394	14	27	returns	return	NOUN
ftr-394	14	28	..................	..................	PUNCT
ftr-394	14	29	798	798	NUM
ftr-394	14	30	vii	vii	NOUN
ftr-394	14	31	.	.	PUNCT
ftr-394	14	32	partnerships	partnership	NOUN
ftr-394	14	33	.............................................................................	.............................................................................	PUNCT
ftr-394	14	34	802	802	NUM
ftr-394	14	35	a.	a.	NOUN
ftr-394	14	36	formation	formation	NOUN
ftr-394	14	37	and	and	CCONJ
ftr-394	14	38	taxable	taxable	ADJ
ftr-394	14	39	years	year	NOUN
ftr-394	14	40	..................................................	..................................................	PUNCT
ftr-394	14	41	802	802	NUM
ftr-394	14	42	b.	b.	PROPN
ftr-394	14	43	allocations	allocation	NOUN
ftr-394	14	44	of	of	ADP
ftr-394	14	45	distributive	distributive	ADJ
ftr-394	14	46	share	share	NOUN
ftr-394	14	47	,	,	PUNCT
ftr-394	14	48	partnership	partnership	NOUN
ftr-394	14	49	debt	debt	NOUN
ftr-394	14	50	,	,	PUNCT
ftr-394	14	51	and	and	CCONJ
ftr-394	14	52	outside	outside	ADJ
ftr-394	14	53	basis	basis	NOUN
ftr-394	14	54	..........................................................................	..........................................................................	PUNCT
ftr-394	14	55	803	803	NUM
ftr-394	14	56	c.	c.	NOUN
ftr-394	14	57	distributions	distribution	NOUN
ftr-394	14	58	and	and	CCONJ
ftr-394	14	59	transactions	transaction	NOUN
ftr-394	14	60	between	between	ADP
ftr-394	14	61	the	the	DET
ftr-394	14	62	partnership	partnership	NOUN
ftr-394	14	63	and	and	CCONJ
ftr-394	14	64	partners	partner	NOUN
ftr-394	14	65	...................................................................................	...................................................................................	PUNCT
ftr-394	14	66	805	805	NUM
ftr-394	14	67	d.	d.	PROPN
ftr-394	14	68	sales	sale	NOUN
ftr-394	14	69	of	of	ADP
ftr-394	14	70	partnership	partnership	NOUN
ftr-394	14	71	interests	interest	NOUN
ftr-394	14	72	,	,	PUNCT
ftr-394	14	73	liquidations	liquidation	NOUN
ftr-394	14	74	and	and	CCONJ
ftr-394	14	75	mergers	merger	NOUN
ftr-394	14	76	........	........	PUNCT
ftr-394	14	77	805	805	NUM
ftr-394	14	78	e.	e.	PROPN
ftr-394	14	79	inside	inside	ADP
ftr-394	14	80	basis	basis	NOUN
ftr-394	14	81	adjustments	adjustment	NOUN
ftr-394	14	82	..........................................................	..........................................................	PUNCT
ftr-394	14	83	806	806	NUM
ftr-394	14	84	f.	f.	PROPN
ftr-394	14	85	partnership	partnership	PROPN
ftr-394	14	86	audit	audit	NOUN
ftr-394	14	87	rules	rule	NOUN
ftr-394	14	88	............................................................	............................................................	PUNCT
ftr-394	14	89	806	806	NUM
ftr-394	14	90	g.	g.	PROPN
ftr-394	14	91	miscellaneous	miscellaneous	PROPN
ftr-394	14	92	...........................................................................	...........................................................................	PUNCT
ftr-394	14	93	811	811	NUM
ftr-394	14	94	viii	viii	VERB
ftr-394	14	95	.	.	PUNCT
ftr-394	15	1	tax	tax	NOUN
ftr-394	15	2	shelters	shelter	NOUN
ftr-394	15	3	.............................................................................	.............................................................................	PUNCT
ftr-394	15	4	816	816	NUM
ftr-394	15	5	a.	a.	NOUN
ftr-394	15	6	tax	tax	NOUN
ftr-394	15	7	shelter	shelter	NOUN
ftr-394	15	8	cases	case	NOUN
ftr-394	15	9	.....................................................................	.....................................................................	PUNCT
ftr-394	15	10	816	816	NUM
ftr-394	15	11	b.	b.	NOUN
ftr-394	15	12	identified	identify	VERB
ftr-394	15	13	“	"	PUNCT
ftr-394	15	14	tax	tax	NOUN
ftr-394	15	15	avoidance	avoidance	NOUN
ftr-394	15	16	transactions	transaction	NOUN
ftr-394	15	17	.	.	PUNCT
ftr-394	15	18	”	"	PUNCT
ftr-394	16	1	...................................	...................................	PUNCT
ftr-394	16	2	821	821	NUM
ftr-394	16	3	c.	c.	NOUN
ftr-394	16	4	disclosure	disclosure	NOUN
ftr-394	16	5	and	and	CCONJ
ftr-394	16	6	settlement	settlement	NOUN
ftr-394	16	7	........................................................	........................................................	PUNCT
ftr-394	16	8	824	824	NUM
ftr-394	16	9	d.	d.	NOUN
ftr-394	16	10	tax	tax	NOUN
ftr-394	16	11	shelter	shelter	NOUN
ftr-394	16	12	penalties	penalty	NOUN
ftr-394	16	13	,	,	PUNCT
ftr-394	16	14	etc	etc	X
ftr-394	16	15	.	.	X
ftr-394	16	16	.......................................................	.......................................................	PUNCT
ftr-394	16	17	828	828	NUM
ftr-394	16	18	ix	ix	ADJ
ftr-394	16	19	.	.	PUNCT
ftr-394	17	1	exempt	exempt	ADJ
ftr-394	17	2	organizations	organization	NOUN
ftr-394	17	3	and	and	CCONJ
ftr-394	17	4	charitable	charitable	ADJ
ftr-394	17	5	giving	giving	NOUN
ftr-394	17	6	..............	..............	SYM
ftr-394	17	7	829	829	NUM
ftr-394	17	8	a.	a.	NOUN
ftr-394	17	9	exempt	exempt	ADJ
ftr-394	17	10	organizations	organization	NOUN
ftr-394	17	11	..............................................................	..............................................................	PUNCT
ftr-394	17	12	829	829	NUM
ftr-394	17	13	b.	b.	PROPN
ftr-394	17	14	charitable	charitable	ADJ
ftr-394	17	15	giving	giving	NOUN
ftr-394	17	16	.....................................................................	.....................................................................	SYM
ftr-394	17	17	832	832	NUM
ftr-394	17	18	x.	x.	NOUN
ftr-394	17	19	tax	tax	NOUN
ftr-394	17	20	procedure	procedure	NOUN
ftr-394	17	21	..........................................................................	..........................................................................	PUNCT
ftr-394	17	22	834	834	NUM
ftr-394	17	23	a.	a.	NOUN
ftr-394	17	24	interest	interest	NOUN
ftr-394	17	25	,	,	PUNCT
ftr-394	17	26	penalties	penalty	NOUN
ftr-394	17	27	and	and	CCONJ
ftr-394	17	28	prosecutions	prosecution	NOUN
ftr-394	17	29	.........................................	.........................................	PUNCT
ftr-394	17	30	834	834	NUM
ftr-394	17	31	b.	b.	NOUN
ftr-394	17	32	discovery	discovery	PROPN
ftr-394	17	33	:	:	PUNCT
ftr-394	17	34	summonses	summons	NOUN
ftr-394	17	35	and	and	CCONJ
ftr-394	17	36	foia	foia	PROPN
ftr-394	17	37	...........................................	...........................................	PUNCT
ftr-394	17	38	843	843	NUM
ftr-394	17	39	c.	c.	PROPN
ftr-394	17	40	litigation	litigation	NOUN
ftr-394	17	41	costs	cost	NOUN
ftr-394	17	42	........................................................................	........................................................................	PUNCT
ftr-394	17	43	851	851	NUM
ftr-394	17	44	d.	d.	PROPN
ftr-394	17	45	statutory	statutory	PROPN
ftr-394	17	46	notice	notice	NOUN
ftr-394	17	47	of	of	ADP
ftr-394	17	48	deficiency	deficiency	NOUN
ftr-394	17	49	.................................................	.................................................	PUNCT
ftr-394	17	50	852	852	NUM
ftr-394	17	51	e.	e.	PROPN
ftr-394	17	52	statute	statute	PROPN
ftr-394	17	53	of	of	ADP
ftr-394	17	54	limitations	limitation	NOUN
ftr-394	17	55	...............................................................	...............................................................	PUNCT
ftr-394	17	56	852	852	NUM
ftr-394	17	57	f.	f.	NOUN
ftr-394	17	58	liens	lien	NOUN
ftr-394	17	59	and	and	CCONJ
ftr-394	17	60	collections	collection	NOUN
ftr-394	17	61	................................................................	................................................................	PUNCT
ftr-394	17	62	855	855	NUM
ftr-394	17	63	g.	g.	PROPN
ftr-394	17	64	innocent	innocent	ADJ
ftr-394	17	65	spouse	spouse	NOUN
ftr-394	17	66	.......................................................................	.......................................................................	PUNCT
ftr-394	17	67	862	862	NUM
ftr-394	17	68	h.	h.	NOUN
ftr-394	17	69	miscellaneous	miscellaneous	NOUN
ftr-394	17	70	...........................................................................	...........................................................................	PUNCT
ftr-394	17	71	865	865	NUM
ftr-394	17	72	xi	xi	NUM
ftr-394	17	73	.	.	PUNCT
ftr-394	17	74	withholding	withholding	NOUN
ftr-394	17	75	and	and	CCONJ
ftr-394	17	76	excise	excise	NOUN
ftr-394	17	77	taxes	taxis	NOUN
ftr-394	17	78	............................................	............................................	PUNCT
ftr-394	17	79	876	876	NUM
ftr-394	17	80	a.	a.	NOUN
ftr-394	17	81	employment	employment	NOUN
ftr-394	17	82	taxes	taxis	NOUN
ftr-394	17	83	...................................................................	...................................................................	PUNCT
ftr-394	17	84	876	876	NUM
ftr-394	17	85	b.	b.	PROPN
ftr-394	17	86	excise	excise	NOUN
ftr-394	17	87	taxes	taxis	NOUN
ftr-394	17	88	.............................................................................	.............................................................................	PUNCT
ftr-394	17	89	879	879	NUM
ftr-394	17	90	xii	xii	NOUN
ftr-394	17	91	.	.	PUNCT
ftr-394	18	1	tax	tax	NOUN
ftr-394	18	2	legislation	legislation	NOUN
ftr-394	18	3	.......................................................................	.......................................................................	PUNCT
ftr-394	18	4	880	880	NUM
ftr-394	18	5	a.	a.	NOUN
ftr-394	18	6	enacted	enact	VERB
ftr-394	18	7	.....................................................................................	.....................................................................................	PUNCT
ftr-394	18	8	880	880	NUM
ftr-394	18	9	2008	2008	NUM
ftr-394	18	10	]	]	PUNCT
ftr-394	19	1	recent	recent	ADJ
ftr-394	19	2	developments	development	NOUN
ftr-394	19	3	in	in	ADP
ftr-394	19	4	federal	federal	ADJ
ftr-394	19	5	income	income	NOUN
ftr-394	19	6	taxation	taxation	NOUN
ftr-394	19	7	717	717	NUM
ftr-394	19	8	recent	recent	ADJ
ftr-394	19	9	developments	development	NOUN
ftr-394	19	10	in	in	ADP
ftr-394	19	11	federal	federal	ADJ
ftr-394	19	12	income	income	NOUN
ftr-394	19	13	taxation	taxation	NOUN
ftr-394	19	14	:	:	PUNCT
ftr-394	19	15	the	the	DET
ftr-394	19	16	year	year	NOUN
ftr-394	19	17	2007	2007	NUM
ftr-394	19	18	by	by	ADP
ftr-394	19	19	martin	martin	PROPN
ftr-394	19	20	j.	j.	PROPN
ftr-394	19	21	mcmahon	mcmahon	PROPN
ftr-394	19	22	,	,	PUNCT
ftr-394	19	23	jr	jr	PROPN
ftr-394	19	24	.	.	PROPN
ftr-394	19	25	ira	ira	PROPN
ftr-394	19	26	b.	b.	PROPN
ftr-394	19	27	shepard	shepard	PROPN
ftr-394	19	28	daniel	daniel	PROPN
ftr-394	19	29	l.	l.	PROPN
ftr-394	19	30	simmons	simmons	PROPN
ftr-394	19	31	this	this	DET
ftr-394	19	32	recent	recent	ADJ
ftr-394	19	33	developments	development	NOUN
ftr-394	19	34	outline	outline	NOUN
ftr-394	19	35	discusses	discuss	VERB
ftr-394	19	36	,	,	PUNCT
ftr-394	19	37	and	and	CCONJ
ftr-394	19	38	provides	provide	VERB
ftr-394	19	39	context	context	NOUN
ftr-394	19	40	to	to	PART
ftr-394	19	41	understand	understand	VERB
ftr-394	19	42	the	the	DET
ftr-394	19	43	significance	significance	NOUN
ftr-394	19	44	of	of	ADP
ftr-394	19	45	,	,	PUNCT
ftr-394	19	46	the	the	DET
ftr-394	19	47	most	most	ADV
ftr-394	19	48	important	important	ADJ
ftr-394	19	49	judicial	judicial	ADJ
ftr-394	19	50	decisions	decision	NOUN
ftr-394	19	51	and	and	CCONJ
ftr-394	19	52	administrative	administrative	ADJ
ftr-394	19	53	rulings	ruling	NOUN
ftr-394	19	54	and	and	CCONJ
ftr-394	19	55	regulations	regulation	NOUN
ftr-394	19	56	promulgated	promulgate	VERB
ftr-394	19	57	by	by	ADP
ftr-394	19	58	the	the	DET
ftr-394	19	59	internal	internal	ADJ
ftr-394	19	60	revenue	revenue	NOUN
ftr-394	19	61	service	service	NOUN
ftr-394	19	62	and	and	CCONJ
ftr-394	19	63	treasury	treasury	PROPN
ftr-394	19	64	department	department	NOUN
ftr-394	19	65	during	during	ADP
ftr-394	19	66	2007	2007	NUM
ftr-394	19	67	—	—	PUNCT
ftr-394	19	68	and	and	CCONJ
ftr-394	19	69	sometimes	sometimes	ADV
ftr-394	19	70	a	a	DET
ftr-394	19	71	little	little	ADJ
ftr-394	19	72	farther	far	ADV
ftr-394	19	73	back	back	ADV
ftr-394	19	74	in	in	ADP
ftr-394	19	75	time	time	NOUN
ftr-394	19	76	if	if	SCONJ
ftr-394	19	77	we	we	PRON
ftr-394	19	78	find	find	VERB
ftr-394	19	79	the	the	DET
ftr-394	19	80	item	item	NOUN
ftr-394	19	81	particularly	particularly	ADV
ftr-394	19	82	humorous	humorous	ADJ
ftr-394	19	83	or	or	CCONJ
ftr-394	19	84	outrageous	outrageous	ADJ
ftr-394	19	85	.	.	PUNCT
ftr-394	20	1	most	most	ADJ
ftr-394	20	2	treasury	treasury	PROPN
ftr-394	20	3	regulations	regulation	NOUN
ftr-394	20	4	,	,	PUNCT
ftr-394	20	5	however	however	ADV
ftr-394	20	6	,	,	PUNCT
ftr-394	20	7	are	be	AUX
ftr-394	20	8	so	so	ADV
ftr-394	20	9	complex	complex	ADJ
ftr-394	20	10	that	that	SCONJ
ftr-394	20	11	they	they	PRON
ftr-394	20	12	can	can	AUX
ftr-394	20	13	not	not	PART
ftr-394	20	14	be	be	AUX
ftr-394	20	15	discussed	discuss	VERB
ftr-394	20	16	in	in	ADP
ftr-394	20	17	detail	detail	NOUN
ftr-394	20	18	and	and	CCONJ
ftr-394	20	19	,	,	PUNCT
ftr-394	20	20	anyway	anyway	ADV
ftr-394	20	21	,	,	PUNCT
ftr-394	20	22	only	only	ADV
ftr-394	20	23	a	a	DET
ftr-394	20	24	devout	devout	ADJ
ftr-394	20	25	masochist	masochist	NOUN
ftr-394	20	26	would	would	AUX
ftr-394	20	27	read	read	VERB
ftr-394	20	28	them	they	PRON
ftr-394	20	29	all	all	DET
ftr-394	20	30	the	the	DET
ftr-394	20	31	way	way	NOUN
ftr-394	20	32	through	through	ADV
ftr-394	20	33	;	;	PUNCT
ftr-394	20	34	just	just	ADV
ftr-394	20	35	the	the	DET
ftr-394	20	36	basic	basic	ADJ
ftr-394	20	37	topic	topic	NOUN
ftr-394	20	38	and	and	CCONJ
ftr-394	20	39	fundamental	fundamental	ADJ
ftr-394	20	40	principles	principle	NOUN
ftr-394	20	41	are	be	AUX
ftr-394	20	42	highlighted	highlight	VERB
ftr-394	20	43	.	.	PUNCT
ftr-394	21	1	amendments	amendment	NOUN
ftr-394	21	2	to	to	ADP
ftr-394	21	3	the	the	DET
ftr-394	21	4	internal	internal	PROPN
ftr-394	21	5	revenue	revenue	NOUN
ftr-394	21	6	code	code	NOUN
ftr-394	21	7	generally	generally	ADV
ftr-394	21	8	are	be	AUX
ftr-394	21	9	not	not	PART
ftr-394	21	10	discussed	discuss	VERB
ftr-394	21	11	except	except	SCONJ
ftr-394	21	12	to	to	ADP
ftr-394	21	13	the	the	DET
ftr-394	21	14	extent	extent	NOUN
ftr-394	21	15	that	that	SCONJ
ftr-394	21	16	(	(	PUNCT
ftr-394	21	17	1	1	X
ftr-394	21	18	)	)	PUNCT
ftr-394	21	19	they	they	PRON
ftr-394	21	20	are	be	AUX
ftr-394	21	21	of	of	ADP
ftr-394	21	22	major	major	ADJ
ftr-394	21	23	significance	significance	NOUN
ftr-394	21	24	,	,	PUNCT
ftr-394	21	25	(	(	PUNCT
ftr-394	21	26	2	2	X
ftr-394	21	27	)	)	PUNCT
ftr-394	21	28	they	they	PRON
ftr-394	21	29	have	have	AUX
ftr-394	21	30	led	lead	VERB
ftr-394	21	31	to	to	ADP
ftr-394	21	32	administrative	administrative	ADJ
ftr-394	21	33	rulings	ruling	NOUN
ftr-394	21	34	and	and	CCONJ
ftr-394	21	35	regulations	regulation	NOUN
ftr-394	21	36	,	,	PUNCT
ftr-394	21	37	(	(	PUNCT
ftr-394	21	38	3	3	X
ftr-394	21	39	)	)	PUNCT
ftr-394	21	40	they	they	PRON
ftr-394	21	41	have	have	AUX
ftr-394	21	42	affected	affect	VERB
ftr-394	21	43	previously	previously	ADV
ftr-394	21	44	issued	issue	VERB
ftr-394	21	45	rulings	ruling	NOUN
ftr-394	21	46	and	and	CCONJ
ftr-394	21	47	regulations	regulation	NOUN
ftr-394	21	48	otherwise	otherwise	ADV
ftr-394	21	49	covered	cover	VERB
ftr-394	21	50	by	by	ADP
ftr-394	21	51	the	the	DET
ftr-394	21	52	outline	outline	NOUN
ftr-394	21	53	,	,	PUNCT
ftr-394	21	54	or	or	CCONJ
ftr-394	21	55	(	(	PUNCT
ftr-394	21	56	4	4	X
ftr-394	21	57	)	)	PUNCT
ftr-394	21	58	they	they	PRON
ftr-394	21	59	provide	provide	VERB
ftr-394	21	60	dan	dan	PROPN
ftr-394	21	61	and	and	CCONJ
ftr-394	21	62	marty	marty	PROPN
ftr-394	21	63	the	the	DET
ftr-394	21	64	opportunity	opportunity	NOUN
ftr-394	21	65	to	to	PART
ftr-394	21	66	mock	mock	VERB
ftr-394	21	67	our	our	PRON
ftr-394	21	68	elected	elect	VERB
ftr-394	21	69	representatives	representative	NOUN
ftr-394	21	70	.	.	PUNCT
ftr-394	22	1	the	the	DET
ftr-394	22	2	outline	outline	NOUN
ftr-394	22	3	focuses	focus	VERB
ftr-394	22	4	primarily	primarily	ADV
ftr-394	22	5	on	on	ADP
ftr-394	22	6	topics	topic	NOUN
ftr-394	22	7	of	of	ADP
ftr-394	22	8	broad	broad	ADJ
ftr-394	22	9	general	general	ADJ
ftr-394	22	10	interest	interest	NOUN
ftr-394	22	11	(	(	PUNCT
ftr-394	22	12	to	to	ADP
ftr-394	22	13	the	the	DET
ftr-394	22	14	three	three	NUM
ftr-394	22	15	of	of	ADP
ftr-394	22	16	us	we	PRON
ftr-394	22	17	,	,	PUNCT
ftr-394	22	18	at	at	ADP
ftr-394	22	19	least	least	ADJ
ftr-394	22	20	)	)	PUNCT
ftr-394	22	21	–	–	PUNCT
ftr-394	22	22	income	income	NOUN
ftr-394	22	23	tax	tax	NOUN
ftr-394	22	24	accounting	accounting	NOUN
ftr-394	22	25	rules	rule	NOUN
ftr-394	22	26	,	,	PUNCT
ftr-394	22	27	determination	determination	NOUN
ftr-394	22	28	of	of	ADP
ftr-394	22	29	gross	gross	ADJ
ftr-394	22	30	income	income	NOUN
ftr-394	22	31	,	,	PUNCT
ftr-394	22	32	allowable	allowable	ADJ
ftr-394	22	33	deductions	deduction	NOUN
ftr-394	22	34	,	,	PUNCT
ftr-394	22	35	treatment	treatment	NOUN
ftr-394	22	36	of	of	ADP
ftr-394	22	37	capital	capital	NOUN
ftr-394	22	38	gains	gain	NOUN
ftr-394	22	39	and	and	CCONJ
ftr-394	22	40	losses	loss	NOUN
ftr-394	22	41	,	,	PUNCT
ftr-394	22	42	corporate	corporate	ADJ
ftr-394	22	43	and	and	CCONJ
ftr-394	22	44	partnership	partnership	NOUN
ftr-394	22	45	taxation	taxation	NOUN
ftr-394	22	46	,	,	PUNCT
ftr-394	22	47	exempt	exempt	ADJ
ftr-394	22	48	organizations	organization	NOUN
ftr-394	22	49	,	,	PUNCT
ftr-394	22	50	and	and	CCONJ
ftr-394	22	51	procedure	procedure	NOUN
ftr-394	22	52	and	and	CCONJ
ftr-394	22	53	penalties	penalty	NOUN
ftr-394	22	54	.	.	PUNCT
ftr-394	23	1	it	it	PRON
ftr-394	23	2	deals	deal	VERB
ftr-394	23	3	summarily	summarily	ADV
ftr-394	23	4	with	with	ADP
ftr-394	23	5	qualified	qualified	ADJ
ftr-394	23	6	pension	pension	NOUN
ftr-394	23	7	and	and	CCONJ
ftr-394	23	8	profit	profit	NOUN
ftr-394	23	9	sharing	sharing	NOUN
ftr-394	23	10	plans	plan	NOUN
ftr-394	23	11	,	,	PUNCT
ftr-394	23	12	and	and	CCONJ
ftr-394	23	13	generally	generally	ADV
ftr-394	23	14	does	do	AUX
ftr-394	23	15	not	not	PART
ftr-394	23	16	deal	deal	VERB
ftr-394	23	17	with	with	ADP
ftr-394	23	18	international	international	ADJ
ftr-394	23	19	taxation	taxation	NOUN
ftr-394	23	20	or	or	CCONJ
ftr-394	23	21	specialized	specialized	ADJ
ftr-394	23	22	industries	industry	NOUN
ftr-394	23	23	,	,	PUNCT
ftr-394	23	24	such	such	ADJ
ftr-394	23	25	as	as	ADP
ftr-394	23	26	banking	banking	NOUN
ftr-394	23	27	,	,	PUNCT
ftr-394	23	28	insurance	insurance	NOUN
ftr-394	23	29	,	,	PUNCT
ftr-394	23	30	and	and	CCONJ
ftr-394	23	31	financial	financial	ADJ
ftr-394	23	32	services	service	NOUN
ftr-394	23	33	.	.	PUNCT
ftr-394	24	1	please	please	INTJ
ftr-394	24	2	read	read	VERB
ftr-394	24	3	this	this	DET
ftr-394	24	4	outline	outline	NOUN
ftr-394	24	5	at	at	ADP
ftr-394	24	6	your	your	PRON
ftr-394	24	7	own	own	ADJ
ftr-394	24	8	risk	risk	NOUN
ftr-394	24	9	;	;	PUNCT
ftr-394	24	10	we	we	PRON
ftr-394	24	11	take	take	VERB
ftr-394	24	12	no	no	DET
ftr-394	24	13	responsibility	responsibility	NOUN
ftr-394	24	14	for	for	ADP
ftr-394	24	15	any	any	DET
ftr-394	24	16	misinformation	misinformation	NOUN
ftr-394	24	17	in	in	ADP
ftr-394	24	18	it	it	PRON
ftr-394	24	19	,	,	PUNCT
ftr-394	24	20	whether	whether	SCONJ
ftr-394	24	21	occasioned	occasion	VERB
ftr-394	24	22	by	by	ADP
ftr-394	24	23	our	our	PRON
ftr-394	24	24	advancing	advance	VERB
ftr-394	24	25	ages	age	NOUN
ftr-394	24	26	or	or	CCONJ
ftr-394	24	27	our	our	PRON
ftr-394	24	28	increasing	increase	VERB
ftr-394	24	29	indifference	indifference	NOUN
ftr-394	24	30	as	as	ADP
ftr-394	24	31	to	to	ADP
ftr-394	24	32	whether	whether	SCONJ
ftr-394	24	33	we	we	PRON
ftr-394	24	34	get	get	VERB
ftr-394	24	35	any	any	DET
ftr-394	24	36	particular	particular	ADJ
ftr-394	24	37	item	item	NOUN
ftr-394	24	38	right	right	ADJ
ftr-394	24	39	.	.	PUNCT
ftr-394	25	1	any	any	DET
ftr-394	25	2	mistakes	mistake	NOUN
ftr-394	25	3	in	in	ADP
ftr-394	25	4	this	this	DET
ftr-394	25	5	outline	outline	NOUN
ftr-394	25	6	are	be	AUX
ftr-394	25	7	marty	marty	PROPN
ftr-394	25	8	’s	’s	PART
ftr-394	25	9	responsibility	responsibility	NOUN
ftr-394	25	10	;	;	PUNCT
ftr-394	25	11	any	any	DET
ftr-394	25	12	political	political	ADJ
ftr-394	25	13	bias	bias	NOUN
ftr-394	25	14	or	or	CCONJ
ftr-394	25	15	offensive	offensive	ADJ
ftr-394	25	16	language	language	NOUN
ftr-394	25	17	is	be	AUX
ftr-394	25	18	ira	ira	PROPN
ftr-394	25	19	’s	’s	PART
ftr-394	25	20	;	;	PUNCT
ftr-394	25	21	and	and	CCONJ
ftr-394	25	22	any	any	DET
ftr-394	25	23	useful	useful	ADJ
ftr-394	25	24	information	information	NOUN
ftr-394	25	25	is	be	AUX
ftr-394	25	26	dan	dan	PROPN
ftr-394	25	27	’s	’s	PART
ftr-394	25	28	.	.	PUNCT
ftr-394	26	1	718	718	NUM
ftr-394	26	2	florida	florida	PROPN
ftr-394	26	3	tax	tax	NOUN
ftr-394	26	4	review	review	NOUN
ftr-394	26	5	[	[	X
ftr-394	26	6	vol	vol	NOUN
ftr-394	26	7	.	.	PUNCT
ftr-394	26	8	8	8	NUM
ftr-394	26	9	:	:	PUNCT
ftr-394	26	10	si	si	PROPN
ftr-394	26	11	i.	i.	PROPN
ftr-394	26	12	accounting	accounting	PROPN
ftr-394	26	13	a.	a.	PROPN
ftr-394	26	14	accounting	accounting	NOUN
ftr-394	26	15	methods	method	NOUN
ftr-394	26	16	1	1	NUM
ftr-394	26	17	.	.	PUNCT
ftr-394	27	1	the	the	DET
ftr-394	27	2	method	method	NOUN
ftr-394	27	3	of	of	ADP
ftr-394	27	4	determining	determine	VERB
ftr-394	27	5	“	"	PUNCT
ftr-394	27	6	fair	fair	ADJ
ftr-394	27	7	market	market	NOUN
ftr-394	27	8	value	value	NOUN
ftr-394	27	9	”	"	PUNCT
ftr-394	27	10	under	under	ADP
ftr-394	27	11	§	§	PROPN
ftr-394	27	12	475	475	NUM
ftr-394	27	13	falls	fall	NOUN
ftr-394	27	14	within	within	ADP
ftr-394	27	15	the	the	DET
ftr-394	27	16	definition	definition	NOUN
ftr-394	27	17	of	of	ADP
ftr-394	27	18	“	"	PUNCT
ftr-394	27	19	method	method	NOUN
ftr-394	27	20	of	of	ADP
ftr-394	27	21	accounting	accounting	NOUN
ftr-394	27	22	”	"	PUNCT
ftr-394	27	23	for	for	ADP
ftr-394	27	24	§	§	PROPN
ftr-394	27	25	446(b	446(b	PROPN
ftr-394	27	26	)	)	PUNCT
ftr-394	27	27	’s	’s	PART
ftr-394	27	28	requirement	requirement	NOUN
ftr-394	27	29	that	that	SCONJ
ftr-394	27	30	the	the	DET
ftr-394	27	31	taxpayer	taxpayer	NOUN
ftr-394	27	32	’s	’s	PART
ftr-394	27	33	method	method	NOUN
ftr-394	27	34	of	of	ADP
ftr-394	27	35	accounting	accounting	NOUN
ftr-394	27	36	must	must	AUX
ftr-394	27	37	clearly	clearly	ADV
ftr-394	27	38	reflect	reflect	VERB
ftr-394	27	39	income	income	NOUN
ftr-394	27	40	.	.	PUNCT
ftr-394	28	1	in	in	ADP
ftr-394	28	2	re	re	PROPN
ftr-394	28	3	heilig	heilig	PROPN
ftr-394	28	4	meyers	meyers	PROPN
ftr-394	28	5	co.	co.	PROPN
ftr-394	28	6	,	,	PUNCT
ftr-394	28	7	232	232	NUM
ftr-394	28	8	f.app’x	f.app’x	NOUN
ftr-394	28	9	240	240	NUM
ftr-394	28	10	(	(	PUNCT
ftr-394	28	11	4th	4th	ADJ
ftr-394	28	12	cir	cir	NOUN
ftr-394	28	13	.	.	PUNCT
ftr-394	28	14	5/9/07	5/9/07	NUM
ftr-394	28	15	)	)	PUNCT
ftr-394	28	16	.	.	PUNCT
ftr-394	29	1	the	the	DET
ftr-394	29	2	determination	determination	NOUN
ftr-394	29	3	of	of	ADP
ftr-394	29	4	the	the	DET
ftr-394	29	5	fair	fair	ADJ
ftr-394	29	6	market	market	NOUN
ftr-394	29	7	value	value	NOUN
ftr-394	29	8	of	of	ADP
ftr-394	29	9	accounts	account	NOUN
ftr-394	29	10	receivable	receivable	ADJ
ftr-394	29	11	under	under	ADP
ftr-394	29	12	the	the	DET
ftr-394	29	13	mark	mark	NOUN
ftr-394	29	14	-	-	PUNCT
ftr-394	29	15	to	to	ADP
ftr-394	29	16	-	-	PUNCT
ftr-394	29	17	market	market	NOUN
ftr-394	29	18	rules	rule	NOUN
ftr-394	29	19	of	of	ADP
ftr-394	29	20	§	§	PROPN
ftr-394	29	21	475	475	NUM
ftr-394	29	22	is	be	AUX
ftr-394	29	23	an	an	DET
ftr-394	29	24	accounting	accounting	NOUN
ftr-394	29	25	method	method	NOUN
ftr-394	29	26	subject	subject	ADJ
ftr-394	29	27	to	to	ADP
ftr-394	29	28	§	§	PROPN
ftr-394	29	29	446(b	446(b	PROPN
ftr-394	29	30	)	)	PUNCT
ftr-394	29	31	’s	’	VERB
ftr-394	29	32	clear	clear	ADJ
ftr-394	29	33	reflection	reflection	NOUN
ftr-394	29	34	of	of	ADP
ftr-394	29	35	income	income	NOUN
ftr-394	29	36	requirement	requirement	NOUN
ftr-394	29	37	.	.	PUNCT
ftr-394	30	1	the	the	DET
ftr-394	30	2	court	court	NOUN
ftr-394	30	3	relied	rely	VERB
ftr-394	30	4	heavily	heavily	ADV
ftr-394	30	5	on	on	ADP
ftr-394	30	6	jpmorgan	jpmorgan	PROPN
ftr-394	30	7	chase	chase	PROPN
ftr-394	30	8	&	&	CCONJ
ftr-394	30	9	co.	co.	PROPN
ftr-394	31	1	v.	v.	PROPN
ftr-394	31	2	commissioner	commissioner	PROPN
ftr-394	31	3	,	,	PUNCT
ftr-394	31	4	458	458	PROPN
ftr-394	31	5	f.3d	f.3d	NUM
ftr-394	31	6	564	564	NUM
ftr-394	31	7	(	(	PUNCT
ftr-394	31	8	7th	7th	ADJ
ftr-394	31	9	cir	cir	NOUN
ftr-394	31	10	.	.	PUNCT
ftr-394	31	11	8/9/06	8/9/06	NUM
ftr-394	31	12	)	)	PUNCT
ftr-394	31	13	,	,	PUNCT
ftr-394	31	14	which	which	PRON
ftr-394	31	15	held	hold	VERB
ftr-394	31	16	that	that	SCONJ
ftr-394	31	17	the	the	DET
ftr-394	31	18	valuation	valuation	NOUN
ftr-394	31	19	of	of	ADP
ftr-394	31	20	interest	interest	NOUN
ftr-394	31	21	swaps	swap	NOUN
ftr-394	31	22	,	,	PUNCT
ftr-394	31	23	which	which	PRON
ftr-394	31	24	also	also	ADV
ftr-394	31	25	were	be	AUX
ftr-394	31	26	subject	subject	ADJ
ftr-394	31	27	to	to	ADP
ftr-394	31	28	the	the	DET
ftr-394	31	29	§	§	PROPN
ftr-394	31	30	475	475	NUM
ftr-394	31	31	mark	mark	NOUN
ftr-394	31	32	-	-	PUNCT
ftr-394	31	33	to	to	ADP
ftr-394	31	34	-	-	PUNCT
ftr-394	31	35	market	market	NOUN
ftr-394	31	36	rules	rule	NOUN
ftr-394	31	37	,	,	PUNCT
ftr-394	31	38	was	be	AUX
ftr-394	31	39	an	an	DET
ftr-394	31	40	accounting	accounting	NOUN
ftr-394	31	41	method	method	NOUN
ftr-394	31	42	,	,	PUNCT
ftr-394	31	43	in	in	ADP
ftr-394	31	44	rejecting	reject	VERB
ftr-394	31	45	the	the	DET
ftr-394	31	46	taxpayer	taxpayer	NOUN
ftr-394	31	47	’s	’s	PART
ftr-394	31	48	argument	argument	NOUN
ftr-394	31	49	that	that	SCONJ
ftr-394	31	50	“	"	PUNCT
ftr-394	31	51	the	the	DET
ftr-394	31	52	dispute	dispute	NOUN
ftr-394	31	53	was	be	AUX
ftr-394	31	54	‘	'	PUNCT
ftr-394	31	55	a	a	DET
ftr-394	31	56	valuation	valuation	NOUN
ftr-394	31	57	case	case	NOUN
ftr-394	31	58	,	,	PUNCT
ftr-394	31	59	’	'	PUNCT
ftr-394	31	60	as	as	SCONJ
ftr-394	31	61	opposed	oppose	VERB
ftr-394	31	62	to	to	ADP
ftr-394	31	63	a	a	DET
ftr-394	31	64	method	method	NOUN
ftr-394	31	65	of	of	ADP
ftr-394	31	66	accounting	accounting	NOUN
ftr-394	31	67	case	case	NOUN
ftr-394	31	68	.	.	PUNCT
ftr-394	31	69	”	"	PUNCT
ftr-394	32	1	2	2	NUM
ftr-394	32	2	.	.	X
ftr-394	32	3	notice	notice	VERB
ftr-394	32	4	2007	2007	NUM
ftr-394	32	5	-	-	SYM
ftr-394	32	6	88	88	NUM
ftr-394	32	7	,	,	PUNCT
ftr-394	32	8	2007	2007	NUM
ftr-394	32	9	-	-	SYM
ftr-394	32	10	46	46	NUM
ftr-394	32	11	i.r.b	i.r.b	NOUN
ftr-394	32	12	.	.	PUNCT
ftr-394	33	1	993	993	NUM
ftr-394	33	2	(	(	PUNCT
ftr-394	33	3	11/13/07	11/13/07	PROPN
ftr-394	33	4	)	)	PUNCT
ftr-394	33	5	.	.	PUNCT
ftr-394	34	1	this	this	DET
ftr-394	34	2	notice	notice	NOUN
ftr-394	34	3	requests	request	VERB
ftr-394	34	4	comments	comment	NOUN
ftr-394	34	5	regarding	regard	VERB
ftr-394	34	6	a	a	DET
ftr-394	34	7	proposal	proposal	NOUN
ftr-394	34	8	to	to	PART
ftr-394	34	9	change	change	VERB
ftr-394	34	10	the	the	DET
ftr-394	34	11	process	process	NOUN
ftr-394	34	12	by	by	ADP
ftr-394	34	13	which	which	PRON
ftr-394	34	14	taxpayers	taxpayer	NOUN
ftr-394	34	15	obtain	obtain	VERB
ftr-394	34	16	the	the	DET
ftr-394	34	17	consent	consent	NOUN
ftr-394	34	18	of	of	ADP
ftr-394	34	19	the	the	DET
ftr-394	34	20	commissioner	commissioner	NOUN
ftr-394	34	21	to	to	PART
ftr-394	34	22	change	change	VERB
ftr-394	34	23	a	a	DET
ftr-394	34	24	method	method	NOUN
ftr-394	34	25	of	of	ADP
ftr-394	34	26	accounting	accounting	NOUN
ftr-394	34	27	.	.	PUNCT
ftr-394	35	1	it	it	PRON
ftr-394	35	2	describes	describe	VERB
ftr-394	35	3	the	the	DET
ftr-394	35	4	automatic	automatic	ADJ
ftr-394	35	5	and	and	CCONJ
ftr-394	35	6	nonautomatic	nonautomatic	ADJ
ftr-394	35	7	consent	consent	NOUN
ftr-394	35	8	processes	process	NOUN
ftr-394	35	9	,	,	PUNCT
ftr-394	35	10	and	and	CCONJ
ftr-394	35	11	suggests	suggest	VERB
ftr-394	35	12	they	they	PRON
ftr-394	35	13	be	be	AUX
ftr-394	35	14	replaced	replace	VERB
ftr-394	35	15	with	with	ADP
ftr-394	35	16	a	a	DET
ftr-394	35	17	system	system	NOUN
ftr-394	35	18	under	under	ADP
ftr-394	35	19	which	which	PRON
ftr-394	35	20	a	a	DET
ftr-394	35	21	taxpayer	taxpayer	NOUN
ftr-394	35	22	requests	request	NOUN
ftr-394	35	23	“	"	PUNCT
ftr-394	35	24	standard	standard	ADJ
ftr-394	35	25	consent	consent	NOUN
ftr-394	35	26	,	,	PUNCT
ftr-394	35	27	”	"	PUNCT
ftr-394	35	28	“	"	PUNCT
ftr-394	35	29	specific	specific	ADJ
ftr-394	35	30	consent	consent	NOUN
ftr-394	35	31	,	,	PUNCT
ftr-394	35	32	”	"	PUNCT
ftr-394	35	33	or	or	CCONJ
ftr-394	35	34	“	"	PUNCT
ftr-394	35	35	letter	letter	NOUN
ftr-394	35	36	ruling	rule	VERB
ftr-394	35	37	consent	consent	NOUN
ftr-394	35	38	”	"	PUNCT
ftr-394	35	39	and	and	CCONJ
ftr-394	35	40	describes	describe	VERB
ftr-394	35	41	these	these	DET
ftr-394	35	42	processes	process	NOUN
ftr-394	35	43	.	.	PUNCT
ftr-394	36	1	b.	b.	PROPN
ftr-394	36	2	inventories	inventory	NOUN
ftr-394	36	3	there	there	PRON
ftr-394	36	4	were	be	VERB
ftr-394	36	5	no	no	DET
ftr-394	36	6	significant	significant	ADJ
ftr-394	36	7	developments	development	NOUN
ftr-394	36	8	regarding	regard	VERB
ftr-394	36	9	this	this	DET
ftr-394	36	10	topic	topic	NOUN
ftr-394	36	11	during	during	ADP
ftr-394	36	12	2007	2007	NUM
ftr-394	36	13	.	.	PUNCT
ftr-394	37	1	c.	c.	PROPN
ftr-394	37	2	installment	installment	PROPN
ftr-394	37	3	method	method	NOUN
ftr-394	37	4	there	there	PRON
ftr-394	37	5	were	be	VERB
ftr-394	37	6	no	no	DET
ftr-394	37	7	significant	significant	ADJ
ftr-394	37	8	developments	development	NOUN
ftr-394	37	9	regarding	regard	VERB
ftr-394	37	10	this	this	DET
ftr-394	37	11	topic	topic	NOUN
ftr-394	37	12	during	during	ADP
ftr-394	37	13	2007	2007	NUM
ftr-394	37	14	.	.	PUNCT
ftr-394	38	1	d.	d.	PROPN
ftr-394	38	2	year	year	PROPN
ftr-394	38	3	of	of	ADP
ftr-394	38	4	inclusion	inclusion	NOUN
ftr-394	38	5	or	or	CCONJ
ftr-394	38	6	deduction	deduction	NOUN
ftr-394	38	7	1	1	NUM
ftr-394	38	8	.	.	PUNCT
ftr-394	39	1	the	the	DET
ftr-394	39	2	irs	irs	PROPN
ftr-394	39	3	just	just	ADV
ftr-394	39	4	says	say	VERB
ftr-394	39	5	‘	'	PUNCT
ftr-394	39	6	no	no	INTJ
ftr-394	39	7	”	"	PUNCT
ftr-394	39	8	to	to	ADP
ftr-394	39	9	the	the	DET
ftr-394	39	10	recurring	recur	VERB
ftr-394	39	11	item	item	NOUN
ftr-394	39	12	exception	exception	NOUN
ftr-394	39	13	.	.	PUNCT
ftr-394	40	1	rev	rev	PROPN
ftr-394	40	2	.	.	PROPN
ftr-394	40	3	rul	rul	PROPN
ftr-394	40	4	.	.	PUNCT
ftr-394	41	1	2007	2007	NUM
ftr-394	41	2	-	-	SYM
ftr-394	41	3	3	3	NUM
ftr-394	41	4	,	,	PUNCT
ftr-394	41	5	2007	2007	NUM
ftr-394	41	6	-	-	SYM
ftr-394	41	7	4	4	NUM
ftr-394	41	8	i.r.b	i.r.b	NOUN
ftr-394	41	9	.	.	PUNCT
ftr-394	42	1	350	350	NUM
ftr-394	42	2	(	(	PUNCT
ftr-394	42	3	1/22/07	1/22/07	NUM
ftr-394	42	4	)	)	PUNCT
ftr-394	42	5	.	.	PUNCT
ftr-394	43	1	under	under	ADP
ftr-394	43	2	the	the	DET
ftr-394	43	3	recurring	recur	VERB
ftr-394	43	4	-	-	PUNCT
ftr-394	43	5	item	item	NOUN
ftr-394	43	6	exception	exception	NOUN
ftr-394	43	7	to	to	ADP
ftr-394	43	8	the	the	DET
ftr-394	43	9	economic	economic	ADJ
ftr-394	43	10	performance	performance	NOUN
ftr-394	43	11	rule	rule	NOUN
ftr-394	43	12	in	in	ADP
ftr-394	43	13	§	§	PROPN
ftr-394	43	14	461(h)(3	461(h)(3	NOUN
ftr-394	43	15	)	)	PUNCT
ftr-394	43	16	,	,	PUNCT
ftr-394	43	17	taxpayers	taxpayer	NOUN
ftr-394	43	18	can	can	AUX
ftr-394	43	19	accrue	accrue	VERB
ftr-394	43	20	deductions	deduction	NOUN
ftr-394	43	21	no	no	ADV
ftr-394	43	22	sooner	soon	ADV
ftr-394	43	23	than	than	ADP
ftr-394	43	24	the	the	DET
ftr-394	43	25	year	year	NOUN
ftr-394	43	26	in	in	ADP
ftr-394	43	27	which	which	PRON
ftr-394	43	28	the	the	DET
ftr-394	43	29	all	all	DET
ftr-394	43	30	events	event	NOUN
ftr-394	43	31	test	test	NOUN
ftr-394	43	32	is	be	AUX
ftr-394	43	33	satisfied	satisfied	ADJ
ftr-394	43	34	.	.	PUNCT
ftr-394	44	1	the	the	DET
ftr-394	44	2	irs	irs	PROPN
ftr-394	44	3	concluded	conclude	VERB
ftr-394	44	4	that	that	SCONJ
ftr-394	44	5	liabilities	liability	NOUN
ftr-394	44	6	were	be	AUX
ftr-394	44	7	not	not	PART
ftr-394	44	8	“	"	PUNCT
ftr-394	44	9	established	establish	VERB
ftr-394	44	10	”	"	PUNCT
ftr-394	44	11	under	under	ADP
ftr-394	44	12	the	the	DET
ftr-394	44	13	all	all	DET
ftr-394	44	14	-	-	PUNCT
ftr-394	44	15	events	event	NOUN
ftr-394	44	16	test	test	NOUN
ftr-394	44	17	in	in	ADP
ftr-394	44	18	the	the	DET
ftr-394	44	19	year	year	NOUN
ftr-394	44	20	in	in	ADP
ftr-394	44	21	which	which	PRON
ftr-394	44	22	two	two	NUM
ftr-394	44	23	contracts	contract	NOUN
ftr-394	44	24	were	be	AUX
ftr-394	44	25	executed	execute	VERB
ftr-394	44	26	.	.	PUNCT
ftr-394	45	1	in	in	ADP
ftr-394	45	2	the	the	DET
ftr-394	45	3	first	first	ADJ
ftr-394	45	4	situation	situation	NOUN
ftr-394	45	5	,	,	PUNCT
ftr-394	45	6	the	the	DET
ftr-394	45	7	contract	contract	NOUN
ftr-394	45	8	,	,	PUNCT
ftr-394	45	9	executed	execute	VERB
ftr-394	45	10	in	in	ADP
ftr-394	45	11	year	year	NOUN
ftr-394	45	12	1	1	NUM
ftr-394	45	13	,	,	PUNCT
ftr-394	45	14	did	do	AUX
ftr-394	45	15	not	not	PART
ftr-394	45	16	2008	2008	NUM
ftr-394	45	17	]	]	PUNCT
ftr-394	45	18	recent	recent	ADJ
ftr-394	45	19	developments	development	NOUN
ftr-394	45	20	in	in	ADP
ftr-394	45	21	federal	federal	ADJ
ftr-394	45	22	income	income	NOUN
ftr-394	45	23	taxation	taxation	NOUN
ftr-394	45	24	719	719	NUM
ftr-394	45	25	require	require	VERB
ftr-394	45	26	the	the	DET
ftr-394	45	27	performance	performance	NOUN
ftr-394	45	28	of	of	ADP
ftr-394	45	29	services	service	NOUN
ftr-394	45	30	and	and	CCONJ
ftr-394	45	31	payment	payment	NOUN
ftr-394	45	32	until	until	ADP
ftr-394	45	33	year	year	NOUN
ftr-394	45	34	2	2	NUM
ftr-394	45	35	.	.	PUNCT
ftr-394	46	1	in	in	ADP
ftr-394	46	2	the	the	DET
ftr-394	46	3	second	second	ADJ
ftr-394	46	4	situation	situation	NOUN
ftr-394	46	5	,	,	PUNCT
ftr-394	46	6	the	the	DET
ftr-394	46	7	contract	contract	NOUN
ftr-394	46	8	,	,	PUNCT
ftr-394	46	9	executed	execute	VERB
ftr-394	46	10	in	in	ADP
ftr-394	46	11	year	year	NOUN
ftr-394	46	12	1	1	NUM
ftr-394	46	13	,	,	PUNCT
ftr-394	46	14	did	do	AUX
ftr-394	46	15	not	not	PART
ftr-394	46	16	provide	provide	VERB
ftr-394	46	17	insurance	insurance	NOUN
ftr-394	46	18	coverage	coverage	NOUN
ftr-394	46	19	or	or	CCONJ
ftr-394	46	20	payment	payment	NOUN
ftr-394	46	21	for	for	ADP
ftr-394	46	22	that	that	DET
ftr-394	46	23	coverage	coverage	NOUN
ftr-394	46	24	until	until	ADP
ftr-394	46	25	year	year	NOUN
ftr-394	46	26	2	2	NUM
ftr-394	46	27	.	.	PUNCT
ftr-394	47	1	the	the	DET
ftr-394	47	2	irs	irs	PROPN
ftr-394	47	3	concluded	conclude	VERB
ftr-394	47	4	that	that	SCONJ
ftr-394	47	5	,	,	PUNCT
ftr-394	47	6	in	in	ADP
ftr-394	47	7	both	both	DET
ftr-394	47	8	cases	case	NOUN
ftr-394	47	9	,	,	PUNCT
ftr-394	47	10	the	the	DET
ftr-394	47	11	mere	mere	ADJ
ftr-394	47	12	execution	execution	NOUN
ftr-394	47	13	of	of	ADP
ftr-394	47	14	the	the	DET
ftr-394	47	15	contract	contract	NOUN
ftr-394	47	16	,	,	PUNCT
ftr-394	47	17	“	"	PUNCT
ftr-394	47	18	without	without	ADP
ftr-394	47	19	more	more	ADJ
ftr-394	47	20	,	,	PUNCT
ftr-394	47	21	”	"	PUNCT
ftr-394	47	22	did	do	AUX
ftr-394	47	23	not	not	PART
ftr-394	47	24	establish	establish	VERB
ftr-394	47	25	the	the	DET
ftr-394	47	26	taxpayer	taxpayer	NOUN
ftr-394	47	27	’s	’s	PART
ftr-394	47	28	liability	liability	NOUN
ftr-394	47	29	.	.	PUNCT
ftr-394	48	1	thus	thus	ADV
ftr-394	48	2	,	,	PUNCT
ftr-394	48	3	the	the	DET
ftr-394	48	4	recurring	recur	VERB
ftr-394	48	5	-	-	PUNCT
ftr-394	48	6	item	item	NOUN
ftr-394	48	7	exception	exception	NOUN
ftr-394	48	8	could	could	AUX
ftr-394	48	9	not	not	PART
ftr-394	48	10	apply	apply	VERB
ftr-394	48	11	.	.	PUNCT
ftr-394	49	1	2	2	X
ftr-394	49	2	.	.	X
ftr-394	49	3	deducting	deduct	VERB
ftr-394	49	4	payroll	payroll	NOUN
ftr-394	49	5	taxes	taxis	NOUN
ftr-394	49	6	in	in	ADP
ftr-394	49	7	a	a	DET
ftr-394	49	8	year	year	NOUN
ftr-394	49	9	before	before	SCONJ
ftr-394	49	10	the	the	DET
ftr-394	49	11	compensation	compensation	NOUN
ftr-394	49	12	is	be	AUX
ftr-394	49	13	deducted	deduct	VERB
ftr-394	49	14	.	.	PUNCT
ftr-394	50	1	rev	rev	PROPN
ftr-394	50	2	.	.	PROPN
ftr-394	50	3	rul	rul	PROPN
ftr-394	50	4	.	.	PUNCT
ftr-394	51	1	2007	2007	NUM
ftr-394	51	2	-	-	SYM
ftr-394	51	3	12	12	NUM
ftr-394	51	4	,	,	PUNCT
ftr-394	51	5	2007	2007	NUM
ftr-394	51	6	-	-	SYM
ftr-394	51	7	11	11	NUM
ftr-394	51	8	i.r.b	i.r.b	NOUN
ftr-394	51	9	.	.	PUNCT
ftr-394	52	1	685	685	NUM
ftr-394	52	2	(	(	PUNCT
ftr-394	52	3	3/12/07	3/12/07	NUM
ftr-394	52	4	)	)	PUNCT
ftr-394	52	5	.	.	PUNCT
ftr-394	53	1	section	section	NOUN
ftr-394	53	2	404	404	NUM
ftr-394	53	3	does	do	AUX
ftr-394	53	4	not	not	PART
ftr-394	53	5	control	control	VERB
ftr-394	53	6	the	the	DET
ftr-394	53	7	year	year	NOUN
ftr-394	53	8	of	of	ADP
ftr-394	53	9	deduction	deduction	NOUN
ftr-394	53	10	of	of	ADP
ftr-394	53	11	an	an	DET
ftr-394	53	12	employer	employer	NOUN
ftr-394	53	13	’s	’s	PART
ftr-394	53	14	liability	liability	NOUN
ftr-394	53	15	for	for	ADP
ftr-394	53	16	payroll	payroll	NOUN
ftr-394	53	17	taxes	taxis	NOUN
ftr-394	53	18	,	,	PUNCT
ftr-394	53	19	even	even	ADV
ftr-394	53	20	if	if	SCONJ
ftr-394	53	21	the	the	DET
ftr-394	53	22	payroll	payroll	NOUN
ftr-394	53	23	tax	tax	NOUN
ftr-394	53	24	liability	liability	NOUN
ftr-394	53	25	relates	relate	VERB
ftr-394	53	26	to	to	ADP
ftr-394	53	27	deferred	defer	VERB
ftr-394	53	28	compensation	compensation	NOUN
ftr-394	53	29	subject	subject	ADJ
ftr-394	53	30	to	to	ADP
ftr-394	53	31	the	the	DET
ftr-394	53	32	rules	rule	NOUN
ftr-394	53	33	of	of	ADP
ftr-394	53	34	§	§	PROPN
ftr-394	53	35	404	404	NUM
ftr-394	53	36	.	.	PUNCT
ftr-394	54	1	section	section	NOUN
ftr-394	54	2	404	404	NUM
ftr-394	54	3	does	do	AUX
ftr-394	54	4	not	not	PART
ftr-394	54	5	affect	affect	VERB
ftr-394	54	6	the	the	DET
ftr-394	54	7	timing	timing	NOUN
ftr-394	54	8	of	of	ADP
ftr-394	54	9	the	the	DET
ftr-394	54	10	accrual	accrual	ADJ
ftr-394	54	11	of	of	ADP
ftr-394	54	12	payroll	payroll	NOUN
ftr-394	54	13	tax	tax	NOUN
ftr-394	54	14	liability	liability	NOUN
ftr-394	54	15	under	under	ADP
ftr-394	54	16	§	§	PROPN
ftr-394	54	17	461	461	NUM
ftr-394	54	18	;	;	PUNCT
ftr-394	54	19	if	if	SCONJ
ftr-394	54	20	the	the	DET
ftr-394	54	21	allevents	allevent	NOUN
ftr-394	54	22	test	test	VERB
ftr-394	54	23	and	and	CCONJ
ftr-394	54	24	the	the	DET
ftr-394	54	25	recurring	recur	VERB
ftr-394	54	26	item	item	NOUN
ftr-394	54	27	exception	exception	NOUN
ftr-394	54	28	in	in	ADP
ftr-394	54	29	§	§	PROPN
ftr-394	54	30	461	461	NUM
ftr-394	54	31	and	and	CCONJ
ftr-394	54	32	reg	reg	NOUN
ftr-394	54	33	.	.	PUNCT
ftr-394	55	1	§	§	PROPN
ftr-394	55	2	1.4615(b)(1	1.4615(b)(1	NUM
ftr-394	55	3	)	)	PUNCT
ftr-394	55	4	are	be	AUX
ftr-394	55	5	otherwise	otherwise	ADV
ftr-394	55	6	met	meet	VERB
ftr-394	55	7	,	,	PUNCT
ftr-394	55	8	an	an	DET
ftr-394	55	9	accrual	accrual	ADJ
ftr-394	55	10	method	method	NOUN
ftr-394	55	11	taxpayer	taxpayer	NOUN
ftr-394	55	12	may	may	AUX
ftr-394	55	13	deduct	deduct	VERB
ftr-394	55	14	payroll	payroll	NOUN
ftr-394	55	15	tax	tax	NOUN
ftr-394	55	16	liability	liability	NOUN
ftr-394	55	17	in	in	ADP
ftr-394	55	18	year	year	NOUN
ftr-394	55	19	1	1	NUM
ftr-394	55	20	,	,	PUNCT
ftr-394	55	21	even	even	ADV
ftr-394	55	22	though	though	SCONJ
ftr-394	55	23	the	the	DET
ftr-394	55	24	compensation	compensation	NOUN
ftr-394	55	25	to	to	PART
ftr-394	55	26	which	which	PRON
ftr-394	55	27	the	the	DET
ftr-394	55	28	liability	liability	NOUN
ftr-394	55	29	relates	relate	VERB
ftr-394	55	30	is	be	AUX
ftr-394	55	31	deferred	defer	VERB
ftr-394	55	32	compensation	compensation	NOUN
ftr-394	55	33	that	that	PRON
ftr-394	55	34	is	be	AUX
ftr-394	55	35	deductible	deductible	ADJ
ftr-394	55	36	under	under	ADP
ftr-394	55	37	§	§	PROPN
ftr-394	55	38	404	404	NUM
ftr-394	55	39	in	in	ADP
ftr-394	55	40	year	year	NOUN
ftr-394	55	41	2	2	NUM
ftr-394	55	42	.	.	PUNCT
ftr-394	56	1	this	this	DET
ftr-394	56	2	ruling	ruling	NOUN
ftr-394	56	3	modifies	modify	VERB
ftr-394	56	4	rev	rev	VERB
ftr-394	56	5	.	.	PUNCT
ftr-394	57	1	rul	rul	NOUN
ftr-394	57	2	.	.	PUNCT
ftr-394	58	1	96	96	NUM
ftr-394	58	2	-	-	SYM
ftr-394	58	3	51	51	NUM
ftr-394	58	4	,	,	PUNCT
ftr-394	58	5	1996	1996	NUM
ftr-394	58	6	-	-	SYM
ftr-394	58	7	2	2	NUM
ftr-394	58	8	c.b	c.b	PROPN
ftr-394	58	9	.	.	PROPN
ftr-394	58	10	36	36	NUM
ftr-394	58	11	,	,	PUNCT
ftr-394	58	12	which	which	PRON
ftr-394	58	13	concluded	conclude	VERB
ftr-394	58	14	that	that	SCONJ
ftr-394	58	15	,	,	PUNCT
ftr-394	58	16	under	under	ADP
ftr-394	58	17	the	the	DET
ftr-394	58	18	all	all	DET
ftr-394	58	19	-	-	PUNCT
ftr-394	58	20	events	event	NOUN
ftr-394	58	21	test	test	NOUN
ftr-394	58	22	,	,	PUNCT
ftr-394	58	23	an	an	DET
ftr-394	58	24	accrual	accrual	ADJ
ftr-394	58	25	method	method	NOUN
ftr-394	58	26	employer	employer	NOUN
ftr-394	58	27	may	may	AUX
ftr-394	58	28	deduct	deduct	VERB
ftr-394	58	29	in	in	ADP
ftr-394	58	30	year	year	NOUN
ftr-394	58	31	1	1	NUM
ftr-394	58	32	its	its	PRON
ftr-394	58	33	otherwise	otherwise	ADV
ftr-394	58	34	deductible	deductible	ADJ
ftr-394	58	35	payroll	payroll	NOUN
ftr-394	58	36	taxes	taxis	NOUN
ftr-394	58	37	imposed	impose	VERB
ftr-394	58	38	on	on	ADP
ftr-394	58	39	year	year	NOUN
ftr-394	58	40	-	-	PUNCT
ftr-394	58	41	end	end	NOUN
ftr-394	58	42	wages	wage	NOUN
ftr-394	58	43	properly	properly	ADV
ftr-394	58	44	accrued	accrue	VERB
ftr-394	58	45	in	in	ADP
ftr-394	58	46	year	year	NOUN
ftr-394	58	47	1	1	NUM
ftr-394	58	48	but	but	CCONJ
ftr-394	58	49	paid	pay	VERB
ftr-394	58	50	in	in	ADP
ftr-394	58	51	year	year	NOUN
ftr-394	58	52	2	2	NUM
ftr-394	58	53	,	,	PUNCT
ftr-394	58	54	provided	provide	VERB
ftr-394	58	55	the	the	DET
ftr-394	58	56	employer	employer	NOUN
ftr-394	58	57	satisfies	satisfy	VERB
ftr-394	58	58	the	the	DET
ftr-394	58	59	requirements	requirement	NOUN
ftr-394	58	60	of	of	ADP
ftr-394	58	61	the	the	DET
ftr-394	58	62	recurring	recur	VERB
ftr-394	58	63	item	item	NOUN
ftr-394	58	64	exception	exception	NOUN
ftr-394	58	65	in	in	ADP
ftr-394	58	66	reg	reg	NOUN
ftr-394	58	67	.	.	PUNCT
ftr-394	59	1	§	§	PROPN
ftr-394	59	2	1.461	1.461	NUM
ftr-394	59	3	-	-	SYM
ftr-394	59	4	5	5	NUM
ftr-394	59	5	.	.	NOUN
ftr-394	59	6	3	3	NUM
ftr-394	59	7	.	.	X
ftr-394	59	8	rev	rev	PROPN
ftr-394	59	9	.	.	PROPN
ftr-394	59	10	rul	rul	PROPN
ftr-394	59	11	.	.	PUNCT
ftr-394	59	12	2007	2007	NUM
ftr-394	59	13	-	-	SYM
ftr-394	59	14	32	32	NUM
ftr-394	59	15	,	,	PUNCT
ftr-394	59	16	2007	2007	NUM
ftr-394	59	17	-	-	SYM
ftr-394	59	18	21	21	NUM
ftr-394	59	19	i.r.b	i.r.b	NOUN
ftr-394	59	20	.	.	PUNCT
ftr-394	59	21	1278	1278	NUM
ftr-394	59	22	(	(	PUNCT
ftr-394	59	23	5/21/07	5/21/07	NUM
ftr-394	59	24	)	)	PUNCT
ftr-394	59	25	.	.	PUNCT
ftr-394	60	1	an	an	DET
ftr-394	60	2	accrual	accrual	ADJ
ftr-394	60	3	method	method	NOUN
ftr-394	60	4	bank	bank	NOUN
ftr-394	60	5	is	be	AUX
ftr-394	60	6	required	require	VERB
ftr-394	60	7	to	to	PART
ftr-394	60	8	take	take	VERB
ftr-394	60	9	interest	interest	NOUN
ftr-394	60	10	into	into	ADP
ftr-394	60	11	income	income	NOUN
ftr-394	60	12	with	with	ADP
ftr-394	60	13	respect	respect	NOUN
ftr-394	60	14	to	to	ADP
ftr-394	60	15	loans	loan	NOUN
ftr-394	60	16	that	that	PRON
ftr-394	60	17	are	be	AUX
ftr-394	60	18	declared	declare	VERB
ftr-394	60	19	by	by	ADP
ftr-394	60	20	federal	federal	ADJ
ftr-394	60	21	banking	banking	NOUN
ftr-394	60	22	rules	rule	NOUN
ftr-394	60	23	to	to	PART
ftr-394	60	24	be	be	AUX
ftr-394	60	25	a	a	DET
ftr-394	60	26	“	"	PUNCT
ftr-394	60	27	non	non	ADJ
ftr-394	60	28	-	-	ADJ
ftr-394	60	29	accrual	accrual	ADJ
ftr-394	60	30	loan	loan	NOUN
ftr-394	60	31	”	"	PUNCT
ftr-394	60	32	for	for	ADP
ftr-394	60	33	which	which	PRON
ftr-394	60	34	the	the	DET
ftr-394	60	35	bank	bank	NOUN
ftr-394	60	36	is	be	AUX
ftr-394	60	37	required	require	VERB
ftr-394	60	38	to	to	PART
ftr-394	60	39	treat	treat	VERB
ftr-394	60	40	interest	interest	NOUN
ftr-394	60	41	payments	payment	NOUN
ftr-394	60	42	as	as	ADP
ftr-394	60	43	a	a	DET
ftr-394	60	44	return	return	NOUN
ftr-394	60	45	of	of	ADP
ftr-394	60	46	principal	principal	NOUN
ftr-394	60	47	.	.	PUNCT
ftr-394	61	1	where	where	SCONJ
ftr-394	61	2	the	the	DET
ftr-394	61	3	bank	bank	NOUN
ftr-394	61	4	uses	use	VERB
ftr-394	61	5	the	the	DET
ftr-394	61	6	conformity	conformity	NOUN
ftr-394	61	7	method	method	NOUN
ftr-394	61	8	of	of	ADP
ftr-394	61	9	accounting	account	VERB
ftr-394	61	10	under	under	ADP
ftr-394	61	11	reg	reg	NOUN
ftr-394	61	12	.	.	PUNCT
ftr-394	62	1	§	§	PROPN
ftr-394	62	2	1.166	1.166	NUM
ftr-394	62	3	-	-	NUM
ftr-394	62	4	2(d	2(d	NUM
ftr-394	62	5	)	)	PUNCT
ftr-394	62	6	,	,	PUNCT
ftr-394	62	7	uncollected	uncollected	ADJ
ftr-394	62	8	accrued	accrue	VERB
ftr-394	62	9	interest	interest	NOUN
ftr-394	62	10	is	be	AUX
ftr-394	62	11	treated	treat	VERB
ftr-394	62	12	as	as	ADP
ftr-394	62	13	worthless	worthless	ADJ
ftr-394	62	14	for	for	ADP
ftr-394	62	15	§	§	PROPN
ftr-394	62	16	166	166	NUM
ftr-394	62	17	purposes	purpose	NOUN
ftr-394	62	18	in	in	ADP
ftr-394	62	19	the	the	DET
ftr-394	62	20	year	year	NOUN
ftr-394	62	21	that	that	SCONJ
ftr-394	62	22	the	the	DET
ftr-394	62	23	amount	amount	NOUN
ftr-394	62	24	is	be	AUX
ftr-394	62	25	charged	charge	VERB
ftr-394	62	26	off	off	ADP
ftr-394	62	27	for	for	ADP
ftr-394	62	28	regulatory	regulatory	ADJ
ftr-394	62	29	financial	financial	ADJ
ftr-394	62	30	accounting	accounting	NOUN
ftr-394	62	31	purposes	purpose	NOUN
ftr-394	62	32	.	.	PUNCT
ftr-394	63	1	a.	a.	PROPN
ftr-394	63	2	rev	rev	PROPN
ftr-394	63	3	.	.	PROPN
ftr-394	63	4	proc	proc	PROPN
ftr-394	63	5	.	.	PUNCT
ftr-394	64	1	2007	2007	NUM
ftr-394	64	2	-	-	SYM
ftr-394	64	3	33	33	NUM
ftr-394	64	4	,	,	PUNCT
ftr-394	64	5	2007	2007	NUM
ftr-394	64	6	-	-	SYM
ftr-394	64	7	21	21	NUM
ftr-394	64	8	i.r.b	i.r.b	NOUN
ftr-394	64	9	.	.	PUNCT
ftr-394	65	1	1289	1289	NUM
ftr-394	65	2	(	(	PUNCT
ftr-394	65	3	5/21/07	5/21/07	NUM
ftr-394	65	4	)	)	PUNCT
ftr-394	65	5	.	.	PUNCT
ftr-394	66	1	this	this	DET
ftr-394	66	2	revenue	revenue	NOUN
ftr-394	66	3	procedure	procedure	NOUN
ftr-394	66	4	describes	describe	VERB
ftr-394	66	5	procedures	procedure	NOUN
ftr-394	66	6	for	for	ADP
ftr-394	66	7	automatic	automatic	ADJ
ftr-394	66	8	consent	consent	NOUN
ftr-394	66	9	to	to	ADP
ftr-394	66	10	a	a	DET
ftr-394	66	11	change	change	NOUN
ftr-394	66	12	of	of	ADP
ftr-394	66	13	accounting	accounting	NOUN
ftr-394	66	14	method	method	NOUN
ftr-394	66	15	that	that	PRON
ftr-394	66	16	uses	use	VERB
ftr-394	66	17	a	a	DET
ftr-394	66	18	prescribed	prescribe	VERB
ftr-394	66	19	safe	safe	ADJ
ftr-394	66	20	-	-	PUNCT
ftr-394	66	21	harbor	harbor	NOUN
ftr-394	66	22	to	to	PART
ftr-394	66	23	determine	determine	VERB
ftr-394	66	24	for	for	ADP
ftr-394	66	25	each	each	DET
ftr-394	66	26	tax	tax	NOUN
ftr-394	66	27	year	year	NOUN
ftr-394	66	28	the	the	DET
ftr-394	66	29	amount	amount	NOUN
ftr-394	66	30	of	of	ADP
ftr-394	66	31	uncollected	uncollected	ADJ
ftr-394	66	32	accrued	accrue	VERB
ftr-394	66	33	interest	interest	NOUN
ftr-394	66	34	that	that	PRON
ftr-394	66	35	is	be	AUX
ftr-394	66	36	expected	expect	VERB
ftr-394	66	37	to	to	PART
ftr-394	66	38	have	have	VERB
ftr-394	66	39	a	a	DET
ftr-394	66	40	reasonable	reasonable	ADJ
ftr-394	66	41	expectancy	expectancy	NOUN
ftr-394	66	42	of	of	ADP
ftr-394	66	43	repayment	repayment	NOUN
ftr-394	66	44	using	use	VERB
ftr-394	66	45	a	a	DET
ftr-394	66	46	recovery	recovery	NOUN
ftr-394	66	47	percentage	percentage	NOUN
ftr-394	66	48	for	for	ADP
ftr-394	66	49	the	the	DET
ftr-394	66	50	bank	bank	NOUN
ftr-394	66	51	.	.	PUNCT
ftr-394	67	1	4	4	X
ftr-394	67	2	.	.	X
ftr-394	68	1	the	the	DET
ftr-394	68	2	saga	saga	NOUN
ftr-394	68	3	of	of	ADP
ftr-394	68	4	whether	whether	SCONJ
ftr-394	68	5	advance	advance	NOUN
ftr-394	68	6	trade	trade	NOUN
ftr-394	68	7	discounts	discount	NOUN
ftr-394	68	8	are	be	AUX
ftr-394	68	9	currently	currently	ADV
ftr-394	68	10	includible	includible	ADJ
ftr-394	68	11	in	in	ADP
ftr-394	68	12	gross	gross	ADJ
ftr-394	68	13	income	income	NOUN
ftr-394	68	14	.	.	PUNCT
ftr-394	69	1	720	720	NUM
ftr-394	69	2	florida	florida	PROPN
ftr-394	69	3	tax	tax	NOUN
ftr-394	69	4	review	review	NOUN
ftr-394	69	5	[	[	X
ftr-394	69	6	vol	vol	NOUN
ftr-394	69	7	.	.	PUNCT
ftr-394	69	8	8	8	NUM
ftr-394	69	9	:	:	PUNCT
ftr-394	69	10	si	si	PROPN
ftr-394	69	11	a.	a.	NOUN
ftr-394	69	12	yes	yes	PROPN
ftr-394	69	13	,	,	PUNCT
ftr-394	69	14	says	say	VERB
ftr-394	69	15	the	the	DET
ftr-394	69	16	tax	tax	NOUN
ftr-394	69	17	court	court	NOUN
ftr-394	69	18	.	.	PUNCT
ftr-394	70	1	karns	karns	PROPN
ftr-394	70	2	prime	prime	PROPN
ftr-394	70	3	&	&	CCONJ
ftr-394	70	4	fancy	fancy	ADJ
ftr-394	70	5	food	food	PROPN
ftr-394	70	6	,	,	PUNCT
ftr-394	70	7	ltd	ltd	PROPN
ftr-394	70	8	.	.	PROPN
ftr-394	71	1	v.	v.	PROPN
ftr-394	71	2	commissioner	commissioner	PROPN
ftr-394	71	3	,	,	PUNCT
ftr-394	71	4	t.c	t.c	PROPN
ftr-394	71	5	.	.	PROPN
ftr-394	71	6	memo	memo	NOUN
ftr-394	71	7	.	.	PUNCT
ftr-394	72	1	2005	2005	NUM
ftr-394	72	2	-	-	SYM
ftr-394	72	3	233	233	NUM
ftr-394	72	4	(	(	PUNCT
ftr-394	72	5	10/5/05	10/5/05	NUM
ftr-394	72	6	)	)	PUNCT
ftr-394	72	7	.	.	PUNCT
ftr-394	73	1	a	a	DET
ftr-394	73	2	$	$	SYM
ftr-394	73	3	1.5	1.5	NUM
ftr-394	73	4	million	million	NUM
ftr-394	73	5	advance	advance	NOUN
ftr-394	73	6	received	receive	VERB
ftr-394	73	7	by	by	ADP
ftr-394	73	8	the	the	DET
ftr-394	73	9	taxpayer	taxpayer	NOUN
ftr-394	73	10	-	-	PUNCT
ftr-394	73	11	retailer	retailer	NOUN
ftr-394	73	12	from	from	ADP
ftr-394	73	13	a	a	DET
ftr-394	73	14	supplier	supplier	NOUN
ftr-394	73	15	that	that	PRON
ftr-394	73	16	was	be	AUX
ftr-394	73	17	evidenced	evidence	VERB
ftr-394	73	18	by	by	ADP
ftr-394	73	19	a	a	DET
ftr-394	73	20	promissory	promissory	ADJ
ftr-394	73	21	note	note	NOUN
ftr-394	73	22	with	with	ADP
ftr-394	73	23	the	the	DET
ftr-394	73	24	proper	proper	ADJ
ftr-394	73	25	indicia	indicia	NOUN
ftr-394	73	26	of	of	ADP
ftr-394	73	27	debt	debt	NOUN
ftr-394	73	28	nevertheless	nevertheless	ADV
ftr-394	73	29	was	be	AUX
ftr-394	73	30	not	not	PART
ftr-394	73	31	a	a	DET
ftr-394	73	32	true	true	ADJ
ftr-394	73	33	debt	debt	NOUN
ftr-394	73	34	.	.	PUNCT
ftr-394	74	1	because	because	SCONJ
ftr-394	74	2	the	the	DET
ftr-394	74	3	parties	party	NOUN
ftr-394	74	4	concurrently	concurrently	ADV
ftr-394	74	5	entered	enter	VERB
ftr-394	74	6	into	into	ADP
ftr-394	74	7	a	a	DET
ftr-394	74	8	supply	supply	NOUN
ftr-394	74	9	agreement	agreement	NOUN
ftr-394	74	10	pursuant	pursuant	ADJ
ftr-394	74	11	to	to	ADP
ftr-394	74	12	which	which	PRON
ftr-394	74	13	the	the	DET
ftr-394	74	14	debt	debt	NOUN
ftr-394	74	15	would	would	AUX
ftr-394	74	16	be	be	AUX
ftr-394	74	17	forgiven	forgive	VERB
ftr-394	74	18	if	if	SCONJ
ftr-394	74	19	the	the	DET
ftr-394	74	20	taxpayer	taxpayer	NOUN
ftr-394	74	21	purchased	purchase	VERB
ftr-394	74	22	the	the	DET
ftr-394	74	23	quantity	quantity	NOUN
ftr-394	74	24	of	of	ADP
ftr-394	74	25	product	product	NOUN
ftr-394	74	26	required	require	VERB
ftr-394	74	27	under	under	ADP
ftr-394	74	28	the	the	DET
ftr-394	74	29	supply	supply	NOUN
ftr-394	74	30	agreement	agreement	NOUN
ftr-394	74	31	over	over	ADP
ftr-394	74	32	its	its	PRON
ftr-394	74	33	term	term	NOUN
ftr-394	74	34	,	,	PUNCT
ftr-394	74	35	there	there	PRON
ftr-394	74	36	was	be	VERB
ftr-394	74	37	no	no	DET
ftr-394	74	38	unconditional	unconditional	ADJ
ftr-394	74	39	obligation	obligation	NOUN
ftr-394	74	40	to	to	PART
ftr-394	74	41	repay	repay	VERB
ftr-394	74	42	the	the	DET
ftr-394	74	43	advance	advance	NOUN
ftr-394	74	44	.	.	PUNCT
ftr-394	75	1	the	the	DET
ftr-394	75	2	amounts	amount	NOUN
ftr-394	75	3	under	under	ADP
ftr-394	75	4	the	the	DET
ftr-394	75	5	note	note	NOUN
ftr-394	75	6	were	be	AUX
ftr-394	75	7	due	due	ADJ
ftr-394	75	8	only	only	ADV
ftr-394	75	9	if	if	SCONJ
ftr-394	75	10	the	the	DET
ftr-394	75	11	supply	supply	NOUN
ftr-394	75	12	agreement	agreement	NOUN
ftr-394	75	13	was	be	AUX
ftr-394	75	14	materially	materially	ADV
ftr-394	75	15	breached	breach	VERB
ftr-394	75	16	by	by	ADP
ftr-394	75	17	the	the	DET
ftr-394	75	18	taxpayer	taxpayer	NOUN
ftr-394	75	19	.	.	PUNCT
ftr-394	76	1	b.	b.	PROPN
ftr-394	77	1	the	the	DET
ftr-394	77	2	ninth	ninth	ADJ
ftr-394	77	3	circuit	circuit	NOUN
ftr-394	77	4	disagrees	disagree	VERB
ftr-394	77	5	.	.	PUNCT
ftr-394	78	1	westpac	westpac	PROPN
ftr-394	78	2	pacific	pacific	PROPN
ftr-394	78	3	food	food	PROPN
ftr-394	78	4	v.	v.	PROPN
ftr-394	78	5	commissioner	commissioner	PROPN
ftr-394	78	6	,	,	PUNCT
ftr-394	78	7	451	451	NUM
ftr-394	78	8	f.3d	f.3d	NUM
ftr-394	78	9	970	970	NUM
ftr-394	78	10	(	(	PUNCT
ftr-394	78	11	9th	9th	ADJ
ftr-394	78	12	cir	cir	NOUN
ftr-394	78	13	.	.	PUNCT
ftr-394	79	1	6/21/06	6/21/06	NUM
ftr-394	79	2	)	)	PUNCT
ftr-394	79	3	,	,	PUNCT
ftr-394	79	4	rev’g	rev’g	PROPN
ftr-394	79	5	t.c	t.c	PROPN
ftr-394	79	6	.	.	PROPN
ftr-394	79	7	memo	memo	NOUN
ftr-394	79	8	.	.	PUNCT
ftr-394	80	1	2001	2001	NUM
ftr-394	80	2	-	-	SYM
ftr-394	80	3	175	175	NUM
ftr-394	80	4	(	(	PUNCT
ftr-394	80	5	7/16/01	7/16/01	NUM
ftr-394	80	6	)	)	PUNCT
ftr-394	80	7	.	.	PUNCT
ftr-394	81	1	“	"	PUNCT
ftr-394	81	2	cash	cash	NOUN
ftr-394	81	3	advance	advance	NOUN
ftr-394	81	4	trade	trade	NOUN
ftr-394	81	5	discounts	discount	NOUN
ftr-394	81	6	”	"	PUNCT
ftr-394	81	7	received	receive	VERB
ftr-394	81	8	by	by	ADP
ftr-394	81	9	a	a	DET
ftr-394	81	10	retailer	retailer	NOUN
ftr-394	81	11	from	from	ADP
ftr-394	81	12	a	a	DET
ftr-394	81	13	manufacturer	manufacturer	NOUN
ftr-394	81	14	in	in	ADP
ftr-394	81	15	exchange	exchange	NOUN
ftr-394	81	16	for	for	ADP
ftr-394	81	17	volume	volume	NOUN
ftr-394	81	18	purchase	purchase	NOUN
ftr-394	81	19	commitments	commitment	NOUN
ftr-394	81	20	,	,	PUNCT
ftr-394	81	21	subject	subject	ADJ
ftr-394	81	22	to	to	ADP
ftr-394	81	23	pro	pro	ADJ
ftr-394	81	24	rata	rata	ADJ
ftr-394	81	25	repayment	repayment	NOUN
ftr-394	81	26	if	if	SCONJ
ftr-394	81	27	the	the	DET
ftr-394	81	28	volume	volume	NOUN
ftr-394	81	29	commitments	commitment	NOUN
ftr-394	81	30	were	be	AUX
ftr-394	81	31	not	not	PART
ftr-394	81	32	met	meet	VERB
ftr-394	81	33	,	,	PUNCT
ftr-394	81	34	were	be	AUX
ftr-394	81	35	not	not	PART
ftr-394	81	36	includable	includable	ADJ
ftr-394	81	37	in	in	ADP
ftr-394	81	38	gross	gross	ADJ
ftr-394	81	39	income	income	NOUN
ftr-394	81	40	when	when	SCONJ
ftr-394	81	41	received	receive	VERB
ftr-394	81	42	because	because	SCONJ
ftr-394	81	43	these	these	DET
ftr-394	81	44	amounts	amount	NOUN
ftr-394	81	45	were	be	AUX
ftr-394	81	46	adjustments	adjustment	NOUN
ftr-394	81	47	to	to	ADP
ftr-394	81	48	the	the	DET
ftr-394	81	49	cost	cost	NOUN
ftr-394	81	50	of	of	ADP
ftr-394	81	51	goods	good	NOUN
ftr-394	81	52	sold	sell	VERB
ftr-394	81	53	and	and	CCONJ
ftr-394	81	54	the	the	DET
ftr-394	81	55	cash	cash	NOUN
ftr-394	81	56	advances	advance	NOUN
ftr-394	81	57	were	be	AUX
ftr-394	81	58	includible	includible	ADJ
ftr-394	81	59	in	in	ADP
ftr-394	81	60	income	income	NOUN
ftr-394	81	61	by	by	ADP
ftr-394	81	62	virtue	virtue	NOUN
ftr-394	81	63	of	of	ADP
ftr-394	81	64	taxpayer	taxpayer	NOUN
ftr-394	81	65	’s	’s	PART
ftr-394	81	66	inventory	inventory	NOUN
ftr-394	81	67	accounting	accounting	NOUN
ftr-394	81	68	system	system	NOUN
ftr-394	81	69	.	.	PUNCT
ftr-394	82	1	c.	c.	NOUN
ftr-394	82	2	and	and	CCONJ
ftr-394	82	3	the	the	DET
ftr-394	82	4	irs	irs	PROPN
ftr-394	82	5	caves	cave	VERB
ftr-394	82	6	.	.	PUNCT
ftr-394	83	1	rev	rev	PROPN
ftr-394	83	2	.	.	PROPN
ftr-394	83	3	proc	proc	PROPN
ftr-394	83	4	.	.	PUNCT
ftr-394	84	1	2007	2007	NUM
ftr-394	84	2	-	-	SYM
ftr-394	84	3	53	53	NUM
ftr-394	84	4	,	,	PUNCT
ftr-394	84	5	2007	2007	NUM
ftr-394	84	6	-	-	SYM
ftr-394	84	7	30	30	NUM
ftr-394	84	8	i.r.b	i.r.b	NOUN
ftr-394	84	9	.	.	PUNCT
ftr-394	85	1	233	233	NUM
ftr-394	85	2	(	(	PUNCT
ftr-394	85	3	7/23/07	7/23/07	NUM
ftr-394	85	4	)	)	PUNCT
ftr-394	85	5	.	.	PUNCT
ftr-394	86	1	the	the	DET
ftr-394	86	2	irs	irs	PROPN
ftr-394	86	3	will	will	AUX
ftr-394	86	4	follow	follow	VERB
ftr-394	86	5	westpac	westpac	PROPN
ftr-394	86	6	pacific	pacific	PROPN
ftr-394	86	7	food	food	PROPN
ftr-394	86	8	v.	v.	ADP
ftr-394	86	9	commissioner	commissioner	PROPN
ftr-394	86	10	and	and	CCONJ
ftr-394	86	11	allow	allow	VERB
ftr-394	86	12	accrual	accrual	ADJ
ftr-394	86	13	method	method	NOUN
ftr-394	86	14	taxpayers	taxpayer	NOUN
ftr-394	86	15	who	who	PRON
ftr-394	86	16	receive	receive	VERB
ftr-394	86	17	advance	advance	NOUN
ftr-394	86	18	trade	trade	NOUN
ftr-394	86	19	discounts	discount	NOUN
ftr-394	86	20	to	to	PART
ftr-394	86	21	adopt	adopt	VERB
ftr-394	86	22	the	the	DET
ftr-394	86	23	“	"	PUNCT
ftr-394	86	24	advance	advance	NOUN
ftr-394	86	25	trade	trade	NOUN
ftr-394	86	26	discount	discount	NOUN
ftr-394	86	27	”	"	PUNCT
ftr-394	86	28	method	method	NOUN
ftr-394	86	29	of	of	ADP
ftr-394	86	30	accounting	accounting	NOUN
ftr-394	86	31	as	as	ADP
ftr-394	86	32	a	a	DET
ftr-394	86	33	change	change	NOUN
ftr-394	86	34	of	of	ADP
ftr-394	86	35	accounting	accounting	NOUN
ftr-394	86	36	method	method	NOUN
ftr-394	86	37	.	.	PUNCT
ftr-394	87	1	taxpayers	taxpayer	NOUN
ftr-394	87	2	who	who	PRON
ftr-394	87	3	report	report	VERB
ftr-394	87	4	advance	advance	NOUN
ftr-394	87	5	trade	trade	NOUN
ftr-394	87	6	discounts	discount	NOUN
ftr-394	87	7	as	as	ADP
ftr-394	87	8	reductions	reduction	NOUN
ftr-394	87	9	in	in	ADP
ftr-394	87	10	the	the	DET
ftr-394	87	11	price	price	NOUN
ftr-394	87	12	of	of	ADP
ftr-394	87	13	inventory	inventory	NOUN
ftr-394	87	14	for	for	ADP
ftr-394	87	15	financial	financial	ADJ
ftr-394	87	16	purposes	purpose	NOUN
ftr-394	87	17	may	may	AUX
ftr-394	87	18	do	do	VERB
ftr-394	87	19	so	so	ADV
ftr-394	87	20	for	for	ADP
ftr-394	87	21	tax	tax	NOUN
ftr-394	87	22	reporting	reporting	NOUN
ftr-394	87	23	purposes	purpose	NOUN
ftr-394	87	24	.	.	PUNCT
ftr-394	88	1	taxpayers	taxpayer	NOUN
ftr-394	88	2	who	who	PRON
ftr-394	88	3	lack	lack	VERB
ftr-394	88	4	applicable	applicable	ADJ
ftr-394	88	5	financial	financial	ADJ
ftr-394	88	6	statements	statement	NOUN
ftr-394	88	7	must	must	AUX
ftr-394	88	8	reduce	reduce	VERB
ftr-394	88	9	the	the	DET
ftr-394	88	10	cost	cost	NOUN
ftr-394	88	11	of	of	ADP
ftr-394	88	12	the	the	DET
ftr-394	88	13	specific	specific	ADJ
ftr-394	88	14	items	item	NOUN
ftr-394	88	15	of	of	ADP
ftr-394	88	16	inventory	inventory	NOUN
ftr-394	88	17	to	to	PART
ftr-394	88	18	which	which	PRON
ftr-394	88	19	the	the	DET
ftr-394	88	20	discount	discount	NOUN
ftr-394	88	21	relates	relate	VERB
ftr-394	88	22	.	.	PUNCT
ftr-394	89	1	d.	d.	PROPN
ftr-394	89	2	but	but	CCONJ
ftr-394	89	3	the	the	DET
ftr-394	89	4	third	third	ADJ
ftr-394	89	5	circuit	circuit	NOUN
ftr-394	89	6	disagrees	disagree	VERB
ftr-394	89	7	with	with	ADP
ftr-394	89	8	the	the	DET
ftr-394	89	9	ninth	ninth	ADJ
ftr-394	89	10	circuit	circuit	NOUN
ftr-394	89	11	and	and	CCONJ
ftr-394	89	12	affirms	affirm	VERB
ftr-394	89	13	the	the	DET
ftr-394	89	14	tax	tax	NOUN
ftr-394	89	15	court	court	NOUN
ftr-394	89	16	decision	decision	NOUN
ftr-394	89	17	in	in	ADP
ftr-394	89	18	karns	karns	PROPN
ftr-394	89	19	.	.	PUNCT
ftr-394	90	1	did	do	AUX
ftr-394	90	2	the	the	DET
ftr-394	90	3	irs	irs	PROPN
ftr-394	90	4	cave	cave	VERB
ftr-394	90	5	too	too	ADV
ftr-394	90	6	soon	soon	ADV
ftr-394	90	7	in	in	ADP
ftr-394	90	8	issuing	issue	VERB
ftr-394	90	9	rev	rev	PROPN
ftr-394	90	10	proc	proc	PROPN
ftr-394	90	11	2007	2007	NUM
ftr-394	90	12	-	-	SYM
ftr-394	90	13	53	53	NUM
ftr-394	90	14	?	?	PUNCT
ftr-394	91	1	karns	karns	PROPN
ftr-394	91	2	prime	prime	PROPN
ftr-394	91	3	&	&	CCONJ
ftr-394	91	4	fancy	fancy	ADJ
ftr-394	91	5	food	food	PROPN
ftr-394	91	6	,	,	PUNCT
ftr-394	91	7	ltd	ltd	PROPN
ftr-394	91	8	v.	v.	PROPN
ftr-394	91	9	commissioner	commissioner	PROPN
ftr-394	91	10	,	,	PUNCT
ftr-394	91	11	494	494	NUM
ftr-394	91	12	f.3d	f.3d	NUM
ftr-394	91	13	404	404	NUM
ftr-394	91	14	(	(	PUNCT
ftr-394	91	15	3d	3d	PROPN
ftr-394	91	16	cir	cir	NOUN
ftr-394	91	17	.	.	PUNCT
ftr-394	92	1	7/20/07	7/20/07	NUM
ftr-394	92	2	)	)	PUNCT
ftr-394	92	3	.	.	PUNCT
ftr-394	93	1	the	the	DET
ftr-394	93	2	third	third	ADJ
ftr-394	93	3	circuit	circuit	NOUN
ftr-394	93	4	affirmed	affirm	VERB
ftr-394	93	5	the	the	DET
ftr-394	93	6	tax	tax	NOUN
ftr-394	93	7	court	court	NOUN
ftr-394	93	8	decision	decision	NOUN
ftr-394	93	9	in	in	ADP
ftr-394	93	10	karns	karn	NOUN
ftr-394	93	11	and	and	CCONJ
ftr-394	93	12	specifically	specifically	ADV
ftr-394	93	13	rejected	reject	VERB
ftr-394	93	14	the	the	DET
ftr-394	93	15	reasoning	reasoning	NOUN
ftr-394	93	16	and	and	CCONJ
ftr-394	93	17	ninth	ninth	ADJ
ftr-394	93	18	circuit	circuit	NOUN
ftr-394	93	19	’s	’s	PART
ftr-394	93	20	holding	hold	VERB
ftr-394	93	21	in	in	ADP
ftr-394	93	22	westpac	westpac	PROPN
ftr-394	93	23	foods	food	NOUN
ftr-394	93	24	.	.	PUNCT
ftr-394	94	1	the	the	DET
ftr-394	94	2	court	court	NOUN
ftr-394	94	3	(	(	PUNCT
ftr-394	94	4	judge	judge	NOUN
ftr-394	94	5	sloviter	sloviter	PROPN
ftr-394	94	6	)	)	PUNCT
ftr-394	94	7	reasoned	reason	VERB
ftr-394	94	8	that	that	SCONJ
ftr-394	94	9	the	the	DET
ftr-394	94	10	key	key	ADJ
ftr-394	94	11	question	question	NOUN
ftr-394	94	12	is	be	AUX
ftr-394	94	13	whether	whether	SCONJ
ftr-394	94	14	,	,	PUNCT
ftr-394	94	15	at	at	ADP
ftr-394	94	16	the	the	DET
ftr-394	94	17	time	time	NOUN
ftr-394	94	18	of	of	ADP
ftr-394	94	19	receipt	receipt	NOUN
ftr-394	94	20	of	of	ADP
ftr-394	94	21	the	the	DET
ftr-394	94	22	funds	fund	NOUN
ftr-394	94	23	,	,	PUNCT
ftr-394	94	24	the	the	DET
ftr-394	94	25	recipient	recipient	NOUN
ftr-394	94	26	was	be	AUX
ftr-394	94	27	unconditionally	unconditionally	ADV
ftr-394	94	28	obligated	obligate	VERB
ftr-394	94	29	to	to	PART
ftr-394	94	30	make	make	VERB
ftr-394	94	31	repayment	repayment	NOUN
ftr-394	94	32	.	.	PUNCT
ftr-394	95	1	under	under	ADP
ftr-394	95	2	the	the	DET
ftr-394	95	3	logic	logic	NOUN
ftr-394	95	4	of	of	ADP
ftr-394	95	5	commissioner	commissioner	PROPN
ftr-394	95	6	v.	v.	PROPN
ftr-394	95	7	indianapolis	indianapolis	PROPN
ftr-394	95	8	power	power	PROPN
ftr-394	95	9	&	&	CCONJ
ftr-394	95	10	light	light	PROPN
ftr-394	95	11	co.	co.	PROPN
ftr-394	95	12	,	,	PUNCT
ftr-394	95	13	493	493	NUM
ftr-394	95	14	u.s	u.s	PROPN
ftr-394	95	15	.	.	PROPN
ftr-394	95	16	203	203	NUM
ftr-394	95	17	(	(	PUNCT
ftr-394	95	18	1990	1990	NUM
ftr-394	95	19	)	)	PUNCT
ftr-394	95	20	,	,	PUNCT
ftr-394	95	21	a	a	DET
ftr-394	95	22	receipt	receipt	NOUN
ftr-394	95	23	is	be	AUX
ftr-394	95	24	not	not	PART
ftr-394	95	25	a	a	DET
ftr-394	95	26	loan	loan	NOUN
ftr-394	95	27	if	if	SCONJ
ftr-394	95	28	the	the	DET
ftr-394	95	29	taxpayer	taxpayer	NOUN
ftr-394	95	30	controls	control	VERB
ftr-394	95	31	whether	whether	SCONJ
ftr-394	95	32	it	it	PRON
ftr-394	95	33	will	will	AUX
ftr-394	95	34	be	be	AUX
ftr-394	95	35	entitled	entitle	VERB
ftr-394	95	36	to	to	PART
ftr-394	95	37	retain	retain	VERB
ftr-394	95	38	the	the	DET
ftr-394	95	39	payment	payment	NOUN
ftr-394	95	40	.	.	PUNCT
ftr-394	96	1	because	because	SCONJ
ftr-394	96	2	karns	karns	PROPN
ftr-394	96	3	alone	alone	ADV
ftr-394	96	4	controlled	control	VERB
ftr-394	96	5	whether	whether	SCONJ
ftr-394	96	6	it	it	PRON
ftr-394	96	7	would	would	AUX
ftr-394	96	8	meet	meet	VERB
ftr-394	96	9	the	the	DET
ftr-394	96	10	contractual	contractual	ADJ
ftr-394	96	11	requirements	requirement	NOUN
ftr-394	96	12	,	,	PUNCT
ftr-394	96	13	the	the	DET
ftr-394	96	14	receipt	receipt	NOUN
ftr-394	96	15	was	be	AUX
ftr-394	96	16	analogous	analogous	ADJ
ftr-394	96	17	to	to	ADP
ftr-394	96	18	an	an	DET
ftr-394	96	19	advance	advance	NOUN
ftr-394	96	20	payment	payment	NOUN
ftr-394	96	21	includable	includable	NOUN
ftr-394	96	22	in	in	ADP
ftr-394	96	23	gross	gross	ADJ
ftr-394	96	24	income	income	NOUN
ftr-394	96	25	.	.	PUNCT
ftr-394	97	1	although	although	SCONJ
ftr-394	97	2	2008	2008	NUM
ftr-394	97	3	]	]	PUNCT
ftr-394	97	4	recent	recent	ADJ
ftr-394	97	5	developments	development	NOUN
ftr-394	97	6	in	in	ADP
ftr-394	97	7	federal	federal	ADJ
ftr-394	97	8	income	income	NOUN
ftr-394	97	9	taxation	taxation	NOUN
ftr-394	97	10	721	721	NUM
ftr-394	97	11	judge	judge	NOUN
ftr-394	97	12	sloviter	sloviter	PROPN
ftr-394	97	13	acknowledged	acknowledge	VERB
ftr-394	97	14	that	that	SCONJ
ftr-394	97	15	the	the	DET
ftr-394	97	16	facts	fact	NOUN
ftr-394	97	17	in	in	ADP
ftr-394	97	18	westpac	westpac	PROPN
ftr-394	97	19	pacific	pacific	PROPN
ftr-394	97	20	foods	food	NOUN
ftr-394	97	21	differed	differ	VERB
ftr-394	97	22	somewhat	somewhat	ADV
ftr-394	97	23	,	,	PUNCT
ftr-394	97	24	he	he	PRON
ftr-394	97	25	concluded	conclude	VERB
ftr-394	97	26	that	that	SCONJ
ftr-394	97	27	in	in	ADP
ftr-394	97	28	westpac	westpac	PROPN
ftr-394	97	29	the	the	DET
ftr-394	97	30	ninth	ninth	ADJ
ftr-394	97	31	circuit	circuit	NOUN
ftr-394	97	32	had	have	AUX
ftr-394	97	33	completely	completely	ADV
ftr-394	97	34	ignored	ignore	VERB
ftr-394	97	35	the	the	DET
ftr-394	97	36	significance	significance	NOUN
ftr-394	97	37	of	of	ADP
ftr-394	97	38	indianapolis	indianapolis	PROPN
ftr-394	97	39	power	power	NOUN
ftr-394	97	40	.	.	PUNCT
ftr-394	98	1	the	the	DET
ftr-394	98	2	third	third	ADJ
ftr-394	98	3	circuit	circuit	NOUN
ftr-394	98	4	treated	treat	VERB
ftr-394	98	5	payments	payment	NOUN
ftr-394	98	6	under	under	ADP
ftr-394	98	7	a	a	DET
ftr-394	98	8	supply	supply	NOUN
ftr-394	98	9	agreement	agreement	NOUN
ftr-394	98	10	as	as	SCONJ
ftr-394	98	11	advance	advance	NOUN
ftr-394	98	12	payments	payment	NOUN
ftr-394	98	13	includible	includible	VERB
ftr-394	98	14	in	in	ADP
ftr-394	98	15	income	income	NOUN
ftr-394	98	16	because	because	SCONJ
ftr-394	98	17	the	the	DET
ftr-394	98	18	taxpayer	taxpayer	NOUN
ftr-394	98	19	was	be	AUX
ftr-394	98	20	free	free	ADJ
ftr-394	98	21	to	to	PART
ftr-394	98	22	keep	keep	VERB
ftr-394	98	23	the	the	DET
ftr-394	98	24	money	money	NOUN
ftr-394	98	25	as	as	ADV
ftr-394	98	26	long	long	ADV
ftr-394	98	27	as	as	SCONJ
ftr-394	98	28	it	it	PRON
ftr-394	98	29	fulfilled	fulfil	VERB
ftr-394	98	30	its	its	PRON
ftr-394	98	31	part	part	NOUN
ftr-394	98	32	of	of	ADP
ftr-394	98	33	the	the	DET
ftr-394	98	34	bargain	bargain	NOUN
ftr-394	98	35	.	.	PUNCT
ftr-394	99	1	the	the	DET
ftr-394	99	2	taxpayer	taxpayer	NOUN
ftr-394	99	3	thus	thus	ADV
ftr-394	99	4	had	have	VERB
ftr-394	99	5	complete	complete	ADJ
ftr-394	99	6	dominion	dominion	NOUN
ftr-394	99	7	and	and	CCONJ
ftr-394	99	8	control	control	NOUN
ftr-394	99	9	over	over	ADP
ftr-394	99	10	the	the	DET
ftr-394	99	11	money	money	NOUN
ftr-394	99	12	.	.	PUNCT
ftr-394	100	1	the	the	DET
ftr-394	100	2	court	court	NOUN
ftr-394	100	3	rejected	reject	VERB
ftr-394	100	4	the	the	DET
ftr-394	100	5	taxpayer	taxpayer	NOUN
ftr-394	100	6	’s	’s	PART
ftr-394	100	7	assertion	assertion	NOUN
ftr-394	100	8	that	that	SCONJ
ftr-394	100	9	the	the	DET
ftr-394	100	10	advance	advance	NOUN
ftr-394	100	11	was	be	AUX
ftr-394	100	12	a	a	DET
ftr-394	100	13	loan	loan	NOUN
ftr-394	100	14	because	because	SCONJ
ftr-394	100	15	the	the	DET
ftr-394	100	16	taxpayer	taxpayer	NOUN
ftr-394	100	17	,	,	PUNCT
ftr-394	100	18	by	by	ADP
ftr-394	100	19	performing	perform	VERB
ftr-394	100	20	under	under	ADP
ftr-394	100	21	the	the	DET
ftr-394	100	22	agreement	agreement	NOUN
ftr-394	100	23	,	,	PUNCT
ftr-394	100	24	was	be	AUX
ftr-394	100	25	in	in	ADP
ftr-394	100	26	a	a	DET
ftr-394	100	27	position	position	NOUN
ftr-394	100	28	to	to	PART
ftr-394	100	29	control	control	VERB
ftr-394	100	30	whether	whether	SCONJ
ftr-394	100	31	it	it	PRON
ftr-394	100	32	was	be	AUX
ftr-394	100	33	obligated	obligate	VERB
ftr-394	100	34	to	to	PART
ftr-394	100	35	repay	repay	VERB
ftr-394	100	36	.	.	PUNCT
ftr-394	101	1	•	•	NUM
ftr-394	101	2	judge	judge	NOUN
ftr-394	101	3	ambro	ambro	PROPN
ftr-394	101	4	caustically	caustically	ADV
ftr-394	101	5	entitled	entitle	VERB
ftr-394	101	6	a	a	DET
ftr-394	101	7	section	section	NOUN
ftr-394	101	8	of	of	ADP
ftr-394	101	9	his	his	PRON
ftr-394	101	10	concurring	concur	VERB
ftr-394	101	11	opinion	opinion	NOUN
ftr-394	101	12	“	"	PUNCT
ftr-394	101	13	the	the	DET
ftr-394	101	14	ninth	ninth	ADJ
ftr-394	101	15	circuit	circuit	NOUN
ftr-394	101	16	tax	tax	NOUN
ftr-394	101	17	shelter	shelter	NOUN
ftr-394	101	18	,	,	PUNCT
ftr-394	101	19	or	or	CCONJ
ftr-394	101	20	how	how	SCONJ
ftr-394	101	21	to	to	PART
ftr-394	101	22	make	make	VERB
ftr-394	101	23	money	money	NOUN
ftr-394	101	24	by	by	ADP
ftr-394	101	25	buying	buy	VERB
ftr-394	101	26	things	thing	NOUN
ftr-394	101	27	.	.	PUNCT
ftr-394	101	28	”	"	PUNCT
ftr-394	102	1	the	the	DET
ftr-394	102	2	concurring	concur	VERB
ftr-394	102	3	opinion	opinion	NOUN
ftr-394	102	4	noted	note	VERB
ftr-394	102	5	that	that	SCONJ
ftr-394	102	6	the	the	DET
ftr-394	102	7	third	third	ADJ
ftr-394	102	8	circuit	circuit	NOUN
ftr-394	102	9	’s	’s	PART
ftr-394	102	10	position	position	NOUN
ftr-394	102	11	has	have	AUX
ftr-394	102	12	always	always	ADV
ftr-394	102	13	been	be	AUX
ftr-394	102	14	that	that	PRON
ftr-394	102	15	income	income	NOUN
ftr-394	102	16	may	may	AUX
ftr-394	102	17	be	be	AUX
ftr-394	102	18	considered	consider	VERB
ftr-394	102	19	to	to	PART
ftr-394	102	20	be	be	AUX
ftr-394	102	21	a	a	DET
ftr-394	102	22	loan	loan	NOUN
ftr-394	102	23	only	only	ADV
ftr-394	102	24	when	when	SCONJ
ftr-394	102	25	there	there	PRON
ftr-394	102	26	is	be	VERB
ftr-394	102	27	an	an	DET
ftr-394	102	28	unconditional	unconditional	ADJ
ftr-394	102	29	repayment	repayment	NOUN
ftr-394	102	30	obligation	obligation	NOUN
ftr-394	102	31	;	;	PUNCT
ftr-394	102	32	it	it	PRON
ftr-394	102	33	characterized	characterize	VERB
ftr-394	102	34	the	the	DET
ftr-394	102	35	ninth	ninth	ADJ
ftr-394	102	36	circuit	circuit	NOUN
ftr-394	102	37	as	as	ADP
ftr-394	102	38	the	the	DET
ftr-394	102	39	“	"	PUNCT
ftr-394	102	40	first	first	ADJ
ftr-394	102	41	and	and	CCONJ
ftr-394	102	42	only	only	ADJ
ftr-394	102	43	”	"	PUNCT
ftr-394	102	44	court	court	NOUN
ftr-394	102	45	of	of	ADP
ftr-394	102	46	appeals	appeal	NOUN
ftr-394	102	47	to	to	PART
ftr-394	102	48	conclude	conclude	VERB
ftr-394	102	49	that	that	SCONJ
ftr-394	102	50	trade	trade	NOUN
ftr-394	102	51	discounts	discount	NOUN
ftr-394	102	52	paid	pay	VERB
ftr-394	102	53	by	by	ADP
ftr-394	102	54	the	the	DET
ftr-394	102	55	supplier	supplier	NOUN
ftr-394	102	56	to	to	ADP
ftr-394	102	57	a	a	DET
ftr-394	102	58	taxpayer	taxpayer	NOUN
ftr-394	102	59	to	to	PART
ftr-394	102	60	offset	offset	VERB
ftr-394	102	61	the	the	DET
ftr-394	102	62	taxpayer	taxpayer	NOUN
ftr-394	102	63	’s	’s	PART
ftr-394	102	64	required	require	VERB
ftr-394	102	65	minimum	minimum	ADJ
ftr-394	102	66	purchases	purchase	NOUN
ftr-394	102	67	are	be	AUX
ftr-394	102	68	loans	loan	NOUN
ftr-394	102	69	rather	rather	ADV
ftr-394	102	70	than	than	ADP
ftr-394	102	71	advance	advance	NOUN
ftr-394	102	72	payments	payment	NOUN
ftr-394	102	73	.	.	PUNCT
ftr-394	103	1	•	•	NUM
ftr-394	103	2	judge	judge	NOUN
ftr-394	103	3	brody	brody	PROPN
ftr-394	103	4	dissented	dissent	VERB
ftr-394	103	5	on	on	ADP
ftr-394	103	6	the	the	DET
ftr-394	103	7	ground	ground	NOUN
ftr-394	103	8	that	that	SCONJ
ftr-394	103	9	the	the	DET
ftr-394	103	10	agreements	agreement	NOUN
ftr-394	103	11	between	between	ADP
ftr-394	103	12	the	the	DET
ftr-394	103	13	supplier	supplier	NOUN
ftr-394	103	14	and	and	CCONJ
ftr-394	103	15	karns	karn	NOUN
ftr-394	103	16	did	do	AUX
ftr-394	103	17	not	not	PART
ftr-394	103	18	assure	assure	VERB
ftr-394	103	19	that	that	SCONJ
ftr-394	103	20	karns	karns	PROPN
ftr-394	103	21	could	could	AUX
ftr-394	103	22	keep	keep	VERB
ftr-394	103	23	the	the	DET
ftr-394	103	24	funds	fund	NOUN
ftr-394	103	25	,	,	PUNCT
ftr-394	103	26	because	because	SCONJ
ftr-394	103	27	the	the	DET
ftr-394	103	28	supplier	supplier	NOUN
ftr-394	103	29	retained	retain	VERB
ftr-394	103	30	“	"	PUNCT
ftr-394	103	31	immense	immense	ADJ
ftr-394	103	32	latitude	latitude	NOUN
ftr-394	103	33	”	"	PUNCT
ftr-394	103	34	to	to	PART
ftr-394	103	35	cancel	cancel	VERB
ftr-394	103	36	the	the	DET
ftr-394	103	37	agreement	agreement	NOUN
ftr-394	103	38	before	before	SCONJ
ftr-394	103	39	karns	karns	PROPN
ftr-394	103	40	had	have	AUX
ftr-394	103	41	met	meet	VERB
ftr-394	103	42	its	its	PRON
ftr-394	103	43	purchase	purchase	NOUN
ftr-394	103	44	obligations	obligation	NOUN
ftr-394	103	45	,	,	PUNCT
ftr-394	103	46	a	a	DET
ftr-394	103	47	factual	factual	ADJ
ftr-394	103	48	conclusion	conclusion	NOUN
ftr-394	103	49	with	with	ADP
ftr-394	103	50	which	which	PRON
ftr-394	103	51	the	the	DET
ftr-394	103	52	majority	majority	NOUN
ftr-394	103	53	disagreed	disagree	VERB
ftr-394	103	54	.	.	PUNCT
ftr-394	104	1	•	•	NUM
ftr-394	104	2	in	in	ADP
ftr-394	104	3	light	light	NOUN
ftr-394	104	4	of	of	ADP
ftr-394	104	5	rev	rev	PROPN
ftr-394	104	6	.	.	PROPN
ftr-394	104	7	proc	proc	PROPN
ftr-394	104	8	.	.	PUNCT
ftr-394	105	1	2007	2007	NUM
ftr-394	105	2	-	-	SYM
ftr-394	105	3	53	53	NUM
ftr-394	105	4	,	,	PUNCT
ftr-394	105	5	in	in	ADP
ftr-394	105	6	which	which	PRON
ftr-394	105	7	irs	irs	PROPN
ftr-394	105	8	indicated	indicate	VERB
ftr-394	105	9	that	that	SCONJ
ftr-394	105	10	it	it	PRON
ftr-394	105	11	will	will	AUX
ftr-394	105	12	generally	generally	ADV
ftr-394	105	13	follow	follow	VERB
ftr-394	105	14	westpac	westpac	PROPN
ftr-394	105	15	pacific	pacific	PROPN
ftr-394	105	16	foods	food	NOUN
ftr-394	105	17	,	,	PUNCT
ftr-394	105	18	the	the	DET
ftr-394	105	19	third	third	ADJ
ftr-394	105	20	circuit	circuit	NOUN
ftr-394	105	21	’s	’s	PART
ftr-394	105	22	decision	decision	NOUN
ftr-394	105	23	appears	appear	VERB
ftr-394	105	24	to	to	PART
ftr-394	105	25	be	be	AUX
ftr-394	105	26	of	of	ADP
ftr-394	105	27	little	little	ADJ
ftr-394	105	28	importance	importance	NOUN
ftr-394	105	29	with	with	ADP
ftr-394	105	30	respect	respect	NOUN
ftr-394	105	31	to	to	ADP
ftr-394	105	32	the	the	DET
ftr-394	105	33	specific	specific	ADJ
ftr-394	105	34	issue	issue	NOUN
ftr-394	105	35	of	of	ADP
ftr-394	105	36	whether	whether	SCONJ
ftr-394	105	37	advance	advance	NOUN
ftr-394	105	38	trade	trade	NOUN
ftr-394	105	39	discounts	discount	NOUN
ftr-394	105	40	must	must	AUX
ftr-394	105	41	be	be	AUX
ftr-394	105	42	taken	take	VERB
ftr-394	105	43	into	into	ADP
ftr-394	105	44	gross	gross	ADJ
ftr-394	105	45	income	income	NOUN
ftr-394	105	46	when	when	SCONJ
ftr-394	105	47	received	receive	VERB
ftr-394	105	48	,	,	PUNCT
ftr-394	105	49	but	but	CCONJ
ftr-394	105	50	it	it	PRON
ftr-394	105	51	nevertheless	nevertheless	ADV
ftr-394	105	52	is	be	AUX
ftr-394	105	53	an	an	DET
ftr-394	105	54	important	important	ADJ
ftr-394	105	55	general	general	ADJ
ftr-394	105	56	precedent	precedent	NOUN
ftr-394	105	57	regarding	regard	VERB
ftr-394	105	58	the	the	DET
ftr-394	105	59	determination	determination	NOUN
ftr-394	105	60	of	of	ADP
ftr-394	105	61	whether	whether	SCONJ
ftr-394	105	62	other	other	ADJ
ftr-394	105	63	receipts	receipt	NOUN
ftr-394	105	64	are	be	AUX
ftr-394	105	65	a	a	DET
ftr-394	105	66	loan	loan	NOUN
ftr-394	105	67	versus	versus	ADP
ftr-394	105	68	an	an	DET
ftr-394	105	69	income	income	NOUN
ftr-394	105	70	item	item	NOUN
ftr-394	105	71	.	.	PUNCT
ftr-394	106	1	5	5	X
ftr-394	106	2	.	.	X
ftr-394	106	3	not	not	PART
ftr-394	106	4	all	all	DET
ftr-394	106	5	accruals	accrual	NOUN
ftr-394	106	6	are	be	AUX
ftr-394	106	7	created	create	VERB
ftr-394	106	8	equal	equal	ADJ
ftr-394	106	9	.	.	PUNCT
ftr-394	107	1	the	the	DET
ftr-394	107	2	charles	charles	PROPN
ftr-394	107	3	schwab	schwab	PROPN
ftr-394	107	4	corp	corp	PROPN
ftr-394	107	5	.	.	PROPN
ftr-394	107	6	v.	v.	PROPN
ftr-394	107	7	commissioner	commissioner	PROPN
ftr-394	107	8	,	,	PUNCT
ftr-394	107	9	495	495	NUM
ftr-394	107	10	f.3d	f.3d	NUM
ftr-394	107	11	1115	1115	NUM
ftr-394	107	12	(	(	PUNCT
ftr-394	107	13	9th	9th	ADJ
ftr-394	107	14	cir	cir	NOUN
ftr-394	107	15	.	.	PUNCT
ftr-394	107	16	8/2/07	8/2/07	NUM
ftr-394	107	17	)	)	PUNCT
ftr-394	107	18	.	.	PUNCT
ftr-394	108	1	schwab	schwab	PROPN
ftr-394	108	2	was	be	AUX
ftr-394	108	3	required	require	VERB
ftr-394	108	4	to	to	PART
ftr-394	108	5	pay	pay	VERB
ftr-394	108	6	a	a	DET
ftr-394	108	7	yearly	yearly	ADJ
ftr-394	108	8	california	california	PROPN
ftr-394	108	9	franchise	franchise	NOUN
ftr-394	108	10	tax	tax	NOUN
ftr-394	108	11	.	.	PUNCT
ftr-394	109	1	for	for	ADP
ftr-394	109	2	the	the	DET
ftr-394	109	3	years	year	NOUN
ftr-394	109	4	in	in	ADP
ftr-394	109	5	question	question	NOUN
ftr-394	109	6	,	,	PUNCT
ftr-394	109	7	california	california	PROPN
ftr-394	109	8	calculated	calculate	VERB
ftr-394	109	9	a	a	DET
ftr-394	109	10	corporation	corporation	NOUN
ftr-394	109	11	’s	’s	PART
ftr-394	109	12	franchise	franchise	NOUN
ftr-394	109	13	tax	tax	NOUN
ftr-394	109	14	liability	liability	NOUN
ftr-394	109	15	based	base	VERB
ftr-394	109	16	upon	upon	SCONJ
ftr-394	109	17	the	the	DET
ftr-394	109	18	corporation	corporation	NOUN
ftr-394	109	19	’s	’s	PART
ftr-394	109	20	income	income	NOUN
ftr-394	109	21	from	from	ADP
ftr-394	109	22	the	the	DET
ftr-394	109	23	preceding	precede	VERB
ftr-394	109	24	year	year	NOUN
ftr-394	109	25	–	–	PUNCT
ftr-394	109	26	the	the	DET
ftr-394	109	27	so	so	ADV
ftr-394	109	28	-	-	PUNCT
ftr-394	109	29	called	call	VERB
ftr-394	109	30	“	"	PUNCT
ftr-394	109	31	income	income	NOUN
ftr-394	109	32	”	"	PUNCT
ftr-394	109	33	year	year	NOUN
ftr-394	109	34	.	.	PUNCT
ftr-394	110	1	schwab	schwab	PROPN
ftr-394	110	2	used	use	VERB
ftr-394	110	3	the	the	DET
ftr-394	110	4	accrual	accrual	ADJ
ftr-394	110	5	method	method	NOUN
ftr-394	110	6	of	of	ADP
ftr-394	110	7	accounting	accounting	NOUN
ftr-394	110	8	;	;	PUNCT
ftr-394	110	9	under	under	ADP
ftr-394	110	10	§	§	PROPN
ftr-394	110	11	461(a	461(a	PROPN
ftr-394	110	12	)	)	PUNCT
ftr-394	110	13	it	it	PRON
ftr-394	110	14	deducted	deduct	VERB
ftr-394	110	15	expenses	expense	NOUN
ftr-394	110	16	for	for	ADP
ftr-394	110	17	the	the	DET
ftr-394	110	18	year	year	NOUN
ftr-394	110	19	in	in	ADP
ftr-394	110	20	which	which	PRON
ftr-394	110	21	they	they	PRON
ftr-394	110	22	accrued	accrue	VERB
ftr-394	110	23	.	.	PUNCT
ftr-394	111	1	under	under	ADP
ftr-394	111	2	california	california	PROPN
ftr-394	111	3	law	law	PROPN
ftr-394	111	4	,	,	PUNCT
ftr-394	111	5	schwab	schwab	PROPN
ftr-394	111	6	’s	’s	PART
ftr-394	111	7	state	state	PROPN
ftr-394	111	8	franchise	franchise	NOUN
ftr-394	111	9	tax	tax	NOUN
ftr-394	111	10	liability	liability	NOUN
ftr-394	111	11	accrued	accrue	VERB
ftr-394	111	12	on	on	ADP
ftr-394	111	13	the	the	DET
ftr-394	111	14	last	last	ADJ
ftr-394	111	15	day	day	NOUN
ftr-394	111	16	of	of	ADP
ftr-394	111	17	the	the	DET
ftr-394	111	18	year	year	NOUN
ftr-394	111	19	in	in	ADP
ftr-394	111	20	which	which	PRON
ftr-394	111	21	schwab	schwab	NOUN
ftr-394	111	22	earned	earn	VERB
ftr-394	111	23	the	the	DET
ftr-394	111	24	income	income	NOUN
ftr-394	111	25	forming	form	VERB
ftr-394	111	26	the	the	DET
ftr-394	111	27	basis	basis	NOUN
ftr-394	111	28	for	for	ADP
ftr-394	111	29	the	the	DET
ftr-394	111	30	tax	tax	NOUN
ftr-394	111	31	assessment	assessment	NOUN
ftr-394	111	32	(	(	PUNCT
ftr-394	111	33	december	december	PROPN
ftr-394	111	34	31	31	NUM
ftr-394	111	35	of	of	ADP
ftr-394	111	36	the	the	DET
ftr-394	111	37	“	"	PUNCT
ftr-394	111	38	income	income	NOUN
ftr-394	111	39	”	"	PUNCT
ftr-394	111	40	or	or	CCONJ
ftr-394	111	41	“	"	PUNCT
ftr-394	111	42	measuring	measure	VERB
ftr-394	111	43	”	"	PUNCT
ftr-394	111	44	year	year	NOUN
ftr-394	111	45	)	)	PUNCT
ftr-394	111	46	.	.	PUNCT
ftr-394	112	1	however	however	ADV
ftr-394	112	2	,	,	PUNCT
ftr-394	112	3	§	§	PROPN
ftr-394	112	4	461(d)(1	461(d)(1	NUM
ftr-394	112	5	)	)	PUNCT
ftr-394	112	6	provides	provide	VERB
ftr-394	112	7	,	,	PUNCT
ftr-394	112	8	that	that	SCONJ
ftr-394	112	9	a	a	DET
ftr-394	112	10	taxpayer	taxpayer	NOUN
ftr-394	112	11	’s	’s	PART
ftr-394	112	12	accrual	accrual	ADJ
ftr-394	112	13	date	date	NOUN
ftr-394	112	14	for	for	ADP
ftr-394	112	15	federal	federal	ADJ
ftr-394	112	16	tax	tax	NOUN
ftr-394	112	17	purposes	purpose	NOUN
ftr-394	112	18	may	may	AUX
ftr-394	112	19	be	be	AUX
ftr-394	112	20	no	no	ADV
ftr-394	112	21	earlier	early	ADJ
ftr-394	112	22	than	than	SCONJ
ftr-394	112	23	it	it	PRON
ftr-394	112	24	would	would	AUX
ftr-394	112	25	have	have	AUX
ftr-394	112	26	been	be	AUX
ftr-394	112	27	under	under	ADP
ftr-394	112	28	state	state	NOUN
ftr-394	112	29	law	law	NOUN
ftr-394	112	30	as	as	SCONJ
ftr-394	112	31	it	it	PRON
ftr-394	112	32	existed	exist	VERB
ftr-394	112	33	at	at	ADP
ftr-394	112	34	the	the	DET
ftr-394	112	35	end	end	NOUN
ftr-394	112	36	of	of	ADP
ftr-394	112	37	1960	1960	NUM
ftr-394	112	38	.	.	PUNCT
ftr-394	113	1	under	under	ADP
ftr-394	113	2	pre-1961	pre-1961	ADJ
ftr-394	113	3	california	california	PROPN
ftr-394	113	4	law	law	PROPN
ftr-394	113	5	,	,	PUNCT
ftr-394	113	6	the	the	DET
ftr-394	113	7	franchise	franchise	NOUN
ftr-394	113	8	tax	tax	NOUN
ftr-394	113	9	did	do	AUX
ftr-394	113	10	not	not	PART
ftr-394	113	11	accrue	accrue	VERB
ftr-394	113	12	722	722	NUM
ftr-394	113	13	florida	florida	PROPN
ftr-394	113	14	tax	tax	NOUN
ftr-394	113	15	review	review	NOUN
ftr-394	113	16	[	[	X
ftr-394	113	17	vol	vol	NOUN
ftr-394	113	18	.	.	PUNCT
ftr-394	114	1	8	8	NUM
ftr-394	114	2	:	:	SYM
ftr-394	114	3	si	si	X
ftr-394	114	4	until	until	ADP
ftr-394	114	5	the	the	DET
ftr-394	114	6	first	first	ADJ
ftr-394	114	7	day	day	NOUN
ftr-394	114	8	of	of	ADP
ftr-394	114	9	the	the	DET
ftr-394	114	10	year	year	NOUN
ftr-394	114	11	following	follow	VERB
ftr-394	114	12	the	the	DET
ftr-394	114	13	income	income	NOUN
ftr-394	114	14	year	year	NOUN
ftr-394	114	15	(	(	PUNCT
ftr-394	114	16	january	january	PROPN
ftr-394	114	17	1	1	NUM
ftr-394	114	18	of	of	ADP
ftr-394	114	19	the	the	DET
ftr-394	114	20	“	"	PUNCT
ftr-394	114	21	taxable	taxable	ADJ
ftr-394	114	22	”	"	PUNCT
ftr-394	114	23	year	year	NOUN
ftr-394	114	24	)	)	PUNCT
ftr-394	114	25	.	.	PUNCT
ftr-394	115	1	california	california	PROPN
ftr-394	115	2	amended	amend	VERB
ftr-394	115	3	its	its	PRON
ftr-394	115	4	franchise	franchise	NOUN
ftr-394	115	5	tax	tax	NOUN
ftr-394	115	6	in	in	ADP
ftr-394	115	7	1972	1972	NUM
ftr-394	115	8	.	.	PUNCT
ftr-394	116	1	under	under	ADP
ftr-394	116	2	pre1972	pre1972	PROPN
ftr-394	116	3	law	law	PROPN
ftr-394	116	4	,	,	PUNCT
ftr-394	116	5	a	a	DET
ftr-394	116	6	corporation	corporation	NOUN
ftr-394	116	7	that	that	PRON
ftr-394	116	8	stopped	stop	VERB
ftr-394	116	9	doing	do	VERB
ftr-394	116	10	business	business	NOUN
ftr-394	116	11	did	do	AUX
ftr-394	116	12	not	not	PART
ftr-394	116	13	pay	pay	VERB
ftr-394	116	14	any	any	DET
ftr-394	116	15	franchise	franchise	NOUN
ftr-394	116	16	tax	tax	NOUN
ftr-394	116	17	on	on	ADP
ftr-394	116	18	the	the	DET
ftr-394	116	19	income	income	NOUN
ftr-394	116	20	earned	earn	VERB
ftr-394	116	21	during	during	ADP
ftr-394	116	22	its	its	PRON
ftr-394	116	23	final	final	ADJ
ftr-394	116	24	year	year	NOUN
ftr-394	116	25	of	of	ADP
ftr-394	116	26	operation	operation	NOUN
ftr-394	116	27	.	.	PUNCT
ftr-394	117	1	the	the	DET
ftr-394	117	2	court	court	PROPN
ftr-394	117	3	of	of	ADP
ftr-394	117	4	appeals	appeal	NOUN
ftr-394	117	5	affirmed	affirm	VERB
ftr-394	117	6	the	the	DET
ftr-394	117	7	tax	tax	NOUN
ftr-394	117	8	court	court	NOUN
ftr-394	117	9	,	,	PUNCT
ftr-394	117	10	122	122	NUM
ftr-394	117	11	t.c	t.c	PROPN
ftr-394	117	12	.	.	PROPN
ftr-394	117	13	191	191	NUM
ftr-394	117	14	,	,	PUNCT
ftr-394	117	15	203	203	NUM
ftr-394	117	16	(	(	PUNCT
ftr-394	117	17	2004	2004	NUM
ftr-394	117	18	)	)	PUNCT
ftr-394	117	19	,	,	PUNCT
ftr-394	117	20	holding	hold	VERB
ftr-394	117	21	that	that	SCONJ
ftr-394	117	22	§	§	PROPN
ftr-394	117	23	461(d)(1	461(d)(1	PROPN
ftr-394	117	24	)	)	PUNCT
ftr-394	117	25	required	require	VERB
ftr-394	117	26	schwab	schwab	NOUN
ftr-394	117	27	to	to	PART
ftr-394	117	28	determine	determine	VERB
ftr-394	117	29	the	the	DET
ftr-394	117	30	timing	timing	NOUN
ftr-394	117	31	of	of	ADP
ftr-394	117	32	its	its	PRON
ftr-394	117	33	franchise	franchise	NOUN
ftr-394	117	34	tax	tax	NOUN
ftr-394	117	35	accruals	accrual	NOUN
ftr-394	117	36	pursuant	pursuant	VERB
ftr-394	117	37	to	to	ADP
ftr-394	117	38	pre-1961	pre-1961	ADJ
ftr-394	117	39	law	law	NOUN
ftr-394	117	40	.	.	PUNCT
ftr-394	118	1	as	as	ADP
ftr-394	118	2	a	a	DET
ftr-394	118	3	result	result	NOUN
ftr-394	118	4	,	,	PUNCT
ftr-394	118	5	schwab	schwab	PROPN
ftr-394	118	6	’s	’s	PART
ftr-394	118	7	liability	liability	NOUN
ftr-394	118	8	accrued	accrue	VERB
ftr-394	118	9	on	on	ADP
ftr-394	118	10	january	january	PROPN
ftr-394	118	11	1	1	NUM
ftr-394	118	12	of	of	ADP
ftr-394	118	13	the	the	DET
ftr-394	118	14	taxable	taxable	ADJ
ftr-394	118	15	year	year	NOUN
ftr-394	118	16	rather	rather	ADV
ftr-394	118	17	than	than	ADP
ftr-394	118	18	december	december	PROPN
ftr-394	118	19	31	31	NUM
ftr-394	118	20	of	of	ADP
ftr-394	118	21	the	the	DET
ftr-394	118	22	preceding	precede	VERB
ftr-394	118	23	income	income	NOUN
ftr-394	118	24	year	year	NOUN
ftr-394	118	25	,	,	PUNCT
ftr-394	118	26	meaning	mean	VERB
ftr-394	118	27	schwab	schwab	NOUN
ftr-394	118	28	was	be	AUX
ftr-394	118	29	entitled	entitle	VERB
ftr-394	118	30	to	to	PART
ftr-394	118	31	deduct	deduct	VERB
ftr-394	118	32	on	on	ADP
ftr-394	118	33	its	its	PRON
ftr-394	118	34	1989	1989	NUM
ftr-394	118	35	-	-	SYM
ftr-394	118	36	1992	1992	NUM
ftr-394	118	37	federal	federal	ADJ
ftr-394	118	38	tax	tax	NOUN
ftr-394	118	39	returns	return	VERB
ftr-394	118	40	its	its	PRON
ftr-394	118	41	franchise	franchise	NOUN
ftr-394	118	42	tax	tax	NOUN
ftr-394	118	43	obligations	obligation	NOUN
ftr-394	118	44	based	base	VERB
ftr-394	118	45	upon	upon	SCONJ
ftr-394	118	46	its	its	PRON
ftr-394	118	47	1988	1988	NUM
ftr-394	118	48	-	-	SYM
ftr-394	118	49	1991	1991	NUM
ftr-394	118	50	income	income	NOUN
ftr-394	118	51	.	.	PUNCT
ftr-394	119	1	6	6	NUM
ftr-394	119	2	.	.	X
ftr-394	119	3	who	who	PRON
ftr-394	119	4	needs	need	VERB
ftr-394	119	5	constructive	constructive	ADJ
ftr-394	119	6	receipt	receipt	NOUN
ftr-394	119	7	when	when	SCONJ
ftr-394	119	8	you	you	PRON
ftr-394	119	9	have	have	VERB
ftr-394	119	10	actual	actual	ADJ
ftr-394	119	11	receipt	receipt	NOUN
ftr-394	119	12	?	?	PUNCT
ftr-394	120	1	burns	burn	NOUN
ftr-394	120	2	v.	v.	ADP
ftr-394	120	3	commissioner	commissioner	PROPN
ftr-394	120	4	t.c	t.c	PROPN
ftr-394	120	5	.	.	PROPN
ftr-394	120	6	memo	memo	NOUN
ftr-394	120	7	.	.	PUNCT
ftr-394	121	1	2007	2007	NUM
ftr-394	121	2	-	-	SYM
ftr-394	121	3	271	271	NUM
ftr-394	121	4	(	(	PUNCT
ftr-394	121	5	9/12/07	9/12/07	NUM
ftr-394	121	6	)	)	PUNCT
ftr-394	121	7	.	.	PUNCT
ftr-394	122	1	the	the	DET
ftr-394	122	2	taxpayer	taxpayer	NOUN
ftr-394	122	3	was	be	AUX
ftr-394	122	4	owed	owe	VERB
ftr-394	122	5	over	over	ADP
ftr-394	122	6	$	$	SYM
ftr-394	122	7	145,000	145,000	NUM
ftr-394	122	8	as	as	ADP
ftr-394	122	9	the	the	DET
ftr-394	122	10	last	last	ADJ
ftr-394	122	11	installment	installment	NOUN
ftr-394	122	12	of	of	ADP
ftr-394	122	13	an	an	DET
ftr-394	122	14	award	award	NOUN
ftr-394	122	15	under	under	ADP
ftr-394	122	16	a	a	DET
ftr-394	122	17	whistleblower	whistleblower	NOUN
ftr-394	122	18	statute	statute	NOUN
ftr-394	122	19	.	.	PUNCT
ftr-394	123	1	a	a	DET
ftr-394	123	2	private	private	ADJ
ftr-394	123	3	investigator	investigator	NOUN
ftr-394	123	4	,	,	PUNCT
ftr-394	123	5	who	who	PRON
ftr-394	123	6	had	have	AUX
ftr-394	123	7	assisted	assist	VERB
ftr-394	123	8	the	the	DET
ftr-394	123	9	taxpayer	taxpayer	NOUN
ftr-394	123	10	in	in	ADP
ftr-394	123	11	the	the	DET
ftr-394	123	12	investigation	investigation	NOUN
ftr-394	123	13	that	that	PRON
ftr-394	123	14	led	lead	VERB
ftr-394	123	15	to	to	ADP
ftr-394	123	16	the	the	DET
ftr-394	123	17	award	award	NOUN
ftr-394	123	18	,	,	PUNCT
ftr-394	123	19	obtained	obtain	VERB
ftr-394	123	20	a	a	DET
ftr-394	123	21	judgment	judgment	NOUN
ftr-394	123	22	against	against	ADP
ftr-394	123	23	the	the	DET
ftr-394	123	24	taxpayer	taxpayer	NOUN
ftr-394	123	25	for	for	ADP
ftr-394	123	26	failure	failure	NOUN
ftr-394	123	27	to	to	PART
ftr-394	123	28	pay	pay	VERB
ftr-394	123	29	him	he	PRON
ftr-394	123	30	pursuant	pursuant	ADJ
ftr-394	123	31	to	to	ADP
ftr-394	123	32	their	their	PRON
ftr-394	123	33	contract	contract	NOUN
ftr-394	123	34	.	.	PUNCT
ftr-394	124	1	to	to	PART
ftr-394	124	2	avoid	avoid	VERB
ftr-394	124	3	execution	execution	NOUN
ftr-394	124	4	of	of	ADP
ftr-394	124	5	the	the	DET
ftr-394	124	6	private	private	ADJ
ftr-394	124	7	investigator	investigator	NOUN
ftr-394	124	8	’s	’s	PART
ftr-394	124	9	judgment	judgment	NOUN
ftr-394	124	10	lien	lien	NOUN
ftr-394	124	11	on	on	ADP
ftr-394	124	12	the	the	DET
ftr-394	124	13	funds	fund	NOUN
ftr-394	124	14	,	,	PUNCT
ftr-394	124	15	the	the	DET
ftr-394	124	16	taxpayer	taxpayer	NOUN
ftr-394	124	17	filed	file	VERB
ftr-394	124	18	a	a	DET
ftr-394	124	19	voluntary	voluntary	ADJ
ftr-394	124	20	petition	petition	NOUN
ftr-394	124	21	in	in	ADP
ftr-394	124	22	bankruptcy	bankruptcy	NOUN
ftr-394	124	23	,	,	PUNCT
ftr-394	124	24	and	and	CCONJ
ftr-394	124	25	the	the	DET
ftr-394	124	26	funds	fund	NOUN
ftr-394	124	27	were	be	AUX
ftr-394	124	28	paid	pay	VERB
ftr-394	124	29	over	over	ADP
ftr-394	124	30	to	to	ADP
ftr-394	124	31	the	the	DET
ftr-394	124	32	bankruptcy	bankruptcy	NOUN
ftr-394	124	33	trustee	trustee	NOUN
ftr-394	124	34	by	by	ADP
ftr-394	124	35	the	the	DET
ftr-394	124	36	taxpayer	taxpayer	NOUN
ftr-394	124	37	’s	’s	PART
ftr-394	124	38	debtor	debtor	NOUN
ftr-394	124	39	.	.	PUNCT
ftr-394	125	1	judge	judge	PROPN
ftr-394	125	2	carluzzo	carluzzo	PROPN
ftr-394	125	3	held	hold	VERB
ftr-394	125	4	that	that	SCONJ
ftr-394	125	5	the	the	DET
ftr-394	125	6	funds	fund	NOUN
ftr-394	125	7	were	be	AUX
ftr-394	125	8	actually	actually	ADV
ftr-394	125	9	received	receive	VERB
ftr-394	125	10	by	by	ADP
ftr-394	125	11	the	the	DET
ftr-394	125	12	taxpayer	taxpayer	NOUN
ftr-394	125	13	in	in	ADP
ftr-394	125	14	the	the	DET
ftr-394	125	15	year	year	NOUN
ftr-394	125	16	they	they	PRON
ftr-394	125	17	were	be	AUX
ftr-394	125	18	paid	pay	VERB
ftr-394	125	19	over	over	ADP
ftr-394	125	20	to	to	ADP
ftr-394	125	21	the	the	DET
ftr-394	125	22	bankruptcy	bankruptcy	NOUN
ftr-394	125	23	trustee	trustee	NOUN
ftr-394	125	24	.	.	PUNCT
ftr-394	126	1	no	no	DET
ftr-394	126	2	reference	reference	NOUN
ftr-394	126	3	to	to	ADP
ftr-394	126	4	the	the	DET
ftr-394	126	5	constructive	constructive	ADJ
ftr-394	126	6	receipt	receipt	NOUN
ftr-394	126	7	doctrine	doctrine	NOUN
ftr-394	126	8	was	be	AUX
ftr-394	126	9	necessary	necessary	ADJ
ftr-394	126	10	.	.	PUNCT
ftr-394	127	1	the	the	DET
ftr-394	127	2	funds	fund	NOUN
ftr-394	127	3	were	be	AUX
ftr-394	127	4	actually	actually	ADV
ftr-394	127	5	received	receive	VERB
ftr-394	127	6	because	because	SCONJ
ftr-394	127	7	the	the	DET
ftr-394	127	8	taxpayer	taxpayer	NOUN
ftr-394	127	9	’s	’s	PART
ftr-394	127	10	voluntary	voluntary	ADJ
ftr-394	127	11	action	action	NOUN
ftr-394	127	12	resulted	result	VERB
ftr-394	127	13	in	in	ADP
ftr-394	127	14	the	the	DET
ftr-394	127	15	payment	payment	NOUN
ftr-394	127	16	to	to	ADP
ftr-394	127	17	the	the	DET
ftr-394	127	18	bankruptcy	bankruptcy	NOUN
ftr-394	127	19	trustee	trustee	NOUN
ftr-394	127	20	.	.	PUNCT
ftr-394	128	1	ii	ii	PROPN
ftr-394	128	2	.	.	PUNCT
ftr-394	128	3	business	business	NOUN
ftr-394	128	4	income	income	NOUN
ftr-394	128	5	and	and	CCONJ
ftr-394	128	6	deductions	deduction	NOUN
ftr-394	128	7	a.	a.	NOUN
ftr-394	128	8	income	income	PROPN
ftr-394	128	9	1	1	NUM
ftr-394	128	10	.	.	PUNCT
ftr-394	128	11	settlement	settlement	NOUN
ftr-394	128	12	funds	fund	NOUN
ftr-394	128	13	beneficially	beneficially	ADV
ftr-394	128	14	owned	own	VERB
ftr-394	128	15	by	by	ADP
ftr-394	128	16	a	a	DET
ftr-394	128	17	governmental	governmental	ADJ
ftr-394	128	18	entity	entity	NOUN
ftr-394	128	19	are	be	AUX
ftr-394	128	20	tax	tax	NOUN
ftr-394	128	21	-	-	PUNCT
ftr-394	128	22	exempt	exempt	ADJ
ftr-394	128	23	.	.	PUNCT
ftr-394	129	1	tax	tax	NOUN
ftr-394	129	2	increase	increase	NOUN
ftr-394	129	3	prevention	prevention	NOUN
ftr-394	129	4	and	and	CCONJ
ftr-394	129	5	reconciliation	reconciliation	NOUN
ftr-394	129	6	act	act	NOUN
ftr-394	129	7	of	of	ADP
ftr-394	129	8	2005	2005	NUM
ftr-394	129	9	§	§	PROPN
ftr-394	129	10	201(a	201(a	NUM
ftr-394	129	11	)	)	PUNCT
ftr-394	129	12	added	add	VERB
ftr-394	129	13	code	code	NOUN
ftr-394	129	14	§	§	PROPN
ftr-394	129	15	§	§	PROPN
ftr-394	129	16	468b(g)(2	468b(g)(2	PROPN
ftr-394	129	17	)	)	PUNCT
ftr-394	129	18	and	and	CCONJ
ftr-394	129	19	(	(	PUNCT
ftr-394	129	20	3	3	NUM
ftr-394	129	21	)	)	PUNCT
ftr-394	129	22	,	,	PUNCT
ftr-394	129	23	which	which	PRON
ftr-394	129	24	provide	provide	VERB
ftr-394	129	25	that	that	SCONJ
ftr-394	129	26	certain	certain	ADJ
ftr-394	129	27	settlement	settlement	NOUN
ftr-394	129	28	funds	fund	NOUN
ftr-394	129	29	established	establish	VERB
ftr-394	129	30	before	before	ADP
ftr-394	129	31	2011	2011	NUM
ftr-394	129	32	pursuant	pursuant	ADJ
ftr-394	129	33	to	to	PART
ftr-394	129	34	consent	consent	VERB
ftr-394	129	35	decrees	decree	NOUN
ftr-394	129	36	in	in	ADP
ftr-394	129	37	order	order	NOUN
ftr-394	129	38	to	to	PART
ftr-394	129	39	resolve	resolve	VERB
ftr-394	129	40	claims	claim	NOUN
ftr-394	129	41	under	under	ADP
ftr-394	129	42	the	the	DET
ftr-394	129	43	comprehensive	comprehensive	ADJ
ftr-394	129	44	environmental	environmental	ADJ
ftr-394	129	45	response	response	NOUN
ftr-394	129	46	,	,	PUNCT
ftr-394	129	47	compensation	compensation	NOUN
ftr-394	129	48	,	,	PUNCT
ftr-394	129	49	and	and	CCONJ
ftr-394	129	50	liability	liability	NOUN
ftr-394	129	51	act	act	NOUN
ftr-394	129	52	of	of	ADP
ftr-394	129	53	1980	1980	NUM
ftr-394	129	54	(	(	PUNCT
ftr-394	129	55	cercla	cercla	NOUN
ftr-394	129	56	)	)	PUNCT
ftr-394	129	57	are	be	AUX
ftr-394	129	58	treated	treat	VERB
ftr-394	129	59	as	as	ADP
ftr-394	129	60	beneficially	beneficially	ADV
ftr-394	129	61	owned	own	VERB
ftr-394	129	62	by	by	ADP
ftr-394	129	63	a	a	DET
ftr-394	129	64	state	state	NOUN
ftr-394	129	65	or	or	CCONJ
ftr-394	129	66	federal	federal	ADJ
ftr-394	129	67	governmental	governmental	ADJ
ftr-394	129	68	entity	entity	NOUN
ftr-394	129	69	,	,	PUNCT
ftr-394	129	70	and	and	CCONJ
ftr-394	129	71	are	be	AUX
ftr-394	129	72	thus	thus	ADV
ftr-394	129	73	exempt	exempt	ADJ
ftr-394	129	74	from	from	ADP
ftr-394	129	75	tax	tax	NOUN
ftr-394	129	76	under	under	ADP
ftr-394	129	77	§	§	PROPN
ftr-394	129	78	468b(g)(1	468b(g)(1	NOUN
ftr-394	129	79	)	)	PUNCT
ftr-394	129	80	.	.	PUNCT
ftr-394	130	1	a.	a.	NOUN
ftr-394	131	1	these	these	DET
ftr-394	131	2	provisions	provision	NOUN
ftr-394	131	3	were	be	AUX
ftr-394	131	4	made	make	VERB
ftr-394	131	5	permanent	permanent	ADJ
ftr-394	131	6	by	by	ADP
ftr-394	131	7	the	the	DET
ftr-394	131	8	tax	tax	NOUN
ftr-394	131	9	relief	relief	NOUN
ftr-394	131	10	and	and	CCONJ
ftr-394	131	11	health	health	NOUN
ftr-394	131	12	care	care	NOUN
ftr-394	131	13	act	act	NOUN
ftr-394	131	14	of	of	ADP
ftr-394	131	15	2006	2006	NUM
ftr-394	131	16	§	§	PROPN
ftr-394	131	17	409	409	NUM
ftr-394	131	18	.	.	NOUN
ftr-394	131	19	2008	2008	NUM
ftr-394	131	20	]	]	PUNCT
ftr-394	132	1	recent	recent	ADJ
ftr-394	132	2	developments	development	NOUN
ftr-394	132	3	in	in	ADP
ftr-394	132	4	federal	federal	ADJ
ftr-394	132	5	income	income	NOUN
ftr-394	132	6	taxation	taxation	NOUN
ftr-394	132	7	723	723	NUM
ftr-394	132	8	2	2	NUM
ftr-394	132	9	.	.	PUNCT
ftr-394	133	1	here	here	ADV
ftr-394	133	2	’s	’	VERB
ftr-394	133	3	how	how	SCONJ
ftr-394	133	4	the	the	DET
ftr-394	133	5	irs	irs	PROPN
ftr-394	133	6	’s	’s	PART
ftr-394	133	7	vigorishly	vigorishly	ADV
ftr-394	133	8	reconstructed	reconstruct	VERB
ftr-394	133	9	a	a	DET
ftr-394	133	10	bookie	bookie	NOUN
ftr-394	133	11	’s	’s	PART
ftr-394	133	12	income	income	NOUN
ftr-394	133	13	from	from	ADP
ftr-394	133	14	4	4	NUM
ftr-394	133	15	days	day	NOUN
ftr-394	133	16	of	of	ADP
ftr-394	133	17	records	record	NOUN
ftr-394	133	18	that	that	PRON
ftr-394	133	19	we	we	PRON
ftr-394	133	20	bet	bet	VERB
ftr-394	133	21	he	he	PRON
ftr-394	133	22	wishes	wish	VERB
ftr-394	133	23	he	he	PRON
ftr-394	133	24	had	have	AUX
ftr-394	133	25	n’t	not	PART
ftr-394	133	26	kept	keep	VERB
ftr-394	133	27	.	.	PUNCT
ftr-394	134	1	paterson	paterson	PROPN
ftr-394	134	2	v.	v.	PROPN
ftr-394	134	3	commissioner	commissioner	PROPN
ftr-394	134	4	,	,	PUNCT
ftr-394	134	5	t.c	t.c	PROPN
ftr-394	134	6	.	.	PROPN
ftr-394	134	7	memo	memo	NOUN
ftr-394	134	8	.	.	PUNCT
ftr-394	135	1	2007	2007	NUM
ftr-394	135	2	-	-	SYM
ftr-394	135	3	109	109	NUM
ftr-394	135	4	(	(	PUNCT
ftr-394	135	5	4/30/07	4/30/07	NUM
ftr-394	135	6	)	)	PUNCT
ftr-394	135	7	.	.	PUNCT
ftr-394	136	1	the	the	DET
ftr-394	136	2	tax	tax	NOUN
ftr-394	136	3	court	court	NOUN
ftr-394	136	4	(	(	PUNCT
ftr-394	136	5	judge	judge	NOUN
ftr-394	136	6	kroupa	kroupa	NOUN
ftr-394	136	7	)	)	PUNCT
ftr-394	136	8	upheld	uphold	VERB
ftr-394	136	9	the	the	DET
ftr-394	136	10	irs	irs	PROPN
ftr-394	136	11	’s	’s	PART
ftr-394	136	12	complex	complex	ADJ
ftr-394	136	13	reconstruction	reconstruction	NOUN
ftr-394	136	14	of	of	ADP
ftr-394	136	15	an	an	DET
ftr-394	136	16	illegal	illegal	ADJ
ftr-394	136	17	bookmaker	bookmaker	NOUN
ftr-394	136	18	’s	’s	PART
ftr-394	136	19	income	income	NOUN
ftr-394	136	20	based	base	VERB
ftr-394	136	21	on	on	ADP
ftr-394	136	22	records	record	NOUN
ftr-394	136	23	for	for	ADP
ftr-394	136	24	4	4	NUM
ftr-394	136	25	days	day	NOUN
ftr-394	136	26	of	of	ADP
ftr-394	136	27	betting	betting	NOUN
ftr-394	136	28	seized	seize	VERB
ftr-394	136	29	in	in	ADP
ftr-394	136	30	a	a	DET
ftr-394	136	31	police	police	NOUN
ftr-394	136	32	raid	raid	NOUN
ftr-394	136	33	.	.	PUNCT
ftr-394	137	1	the	the	DET
ftr-394	137	2	method	method	NOUN
ftr-394	137	3	applied	apply	VERB
ftr-394	137	4	consisted	consist	VERB
ftr-394	137	5	of	of	ADP
ftr-394	137	6	five	five	NUM
ftr-394	137	7	computational	computational	ADJ
ftr-394	137	8	steps	step	NOUN
ftr-394	137	9	:	:	PUNCT
ftr-394	137	10	(	(	PUNCT
ftr-394	137	11	1	1	X
ftr-394	137	12	)	)	PUNCT
ftr-394	137	13	adding	add	VERB
ftr-394	137	14	10	10	NUM
ftr-394	137	15	percent	percent	NOUN
ftr-394	137	16	vigorish	vigorish	ADJ
ftr-394	137	17	to	to	ADP
ftr-394	137	18	the	the	DET
ftr-394	137	19	bets	bet	NOUN
ftr-394	137	20	listed	list	VERB
ftr-394	137	21	on	on	ADP
ftr-394	137	22	the	the	DET
ftr-394	137	23	sheet	sheet	NOUN
ftr-394	137	24	that	that	PRON
ftr-394	137	25	did	do	AUX
ftr-394	137	26	not	not	PART
ftr-394	137	27	carry	carry	VERB
ftr-394	137	28	vigorish	vigorish	NOUN
ftr-394	137	29	and	and	CCONJ
ftr-394	137	30	adding	add	VERB
ftr-394	137	31	all	all	DET
ftr-394	137	32	bets	bet	NOUN
ftr-394	137	33	together	together	ADV
ftr-394	137	34	to	to	PART
ftr-394	137	35	find	find	VERB
ftr-394	137	36	the	the	DET
ftr-394	137	37	gross	gross	ADJ
ftr-394	137	38	wagers	wager	NOUN
ftr-394	137	39	;	;	PUNCT
ftr-394	137	40	(	(	PUNCT
ftr-394	137	41	2	2	X
ftr-394	137	42	)	)	PUNCT
ftr-394	137	43	dividing	divide	VERB
ftr-394	137	44	total	total	ADJ
ftr-394	137	45	gross	gross	ADJ
ftr-394	137	46	wagers	wager	NOUN
ftr-394	137	47	by	by	ADP
ftr-394	137	48	4	4	NUM
ftr-394	137	49	days	day	NOUN
ftr-394	137	50	of	of	ADP
ftr-394	137	51	betting	bet	VERB
ftr-394	137	52	to	to	PART
ftr-394	137	53	obtain	obtain	VERB
ftr-394	137	54	the	the	DET
ftr-394	137	55	average	average	ADJ
ftr-394	137	56	daily	daily	ADJ
ftr-394	137	57	bet	bet	NOUN
ftr-394	137	58	;	;	PUNCT
ftr-394	137	59	(	(	PUNCT
ftr-394	137	60	3	3	X
ftr-394	137	61	)	)	PUNCT
ftr-394	137	62	using	use	VERB
ftr-394	137	63	the	the	DET
ftr-394	137	64	call	call	NOUN
ftr-394	137	65	records	record	NOUN
ftr-394	137	66	for	for	ADP
ftr-394	137	67	the	the	DET
ftr-394	137	68	taxpayer	taxpayer	NOUN
ftr-394	137	69	’s	’s	PART
ftr-394	137	70	cellular	cellular	ADJ
ftr-394	137	71	phones	phone	NOUN
ftr-394	137	72	to	to	PART
ftr-394	137	73	determine	determine	VERB
ftr-394	137	74	the	the	DET
ftr-394	137	75	number	number	NOUN
ftr-394	137	76	of	of	ADP
ftr-394	137	77	days	day	NOUN
ftr-394	137	78	people	people	NOUN
ftr-394	137	79	called	call	VERB
ftr-394	137	80	the	the	DET
ftr-394	137	81	taxpayer	taxpayer	NOUN
ftr-394	137	82	to	to	PART
ftr-394	137	83	place	place	VERB
ftr-394	137	84	bets	bet	NOUN
ftr-394	137	85	;	;	PUNCT
ftr-394	137	86	(	(	PUNCT
ftr-394	137	87	4	4	X
ftr-394	137	88	)	)	PUNCT
ftr-394	137	89	multiplying	multiply	VERB
ftr-394	137	90	the	the	DET
ftr-394	137	91	average	average	ADJ
ftr-394	137	92	daily	daily	ADJ
ftr-394	137	93	bet	bet	NOUN
ftr-394	137	94	by	by	ADP
ftr-394	137	95	the	the	DET
ftr-394	137	96	number	number	NOUN
ftr-394	137	97	of	of	ADP
ftr-394	137	98	days	day	NOUN
ftr-394	137	99	people	people	NOUN
ftr-394	137	100	placed	place	VERB
ftr-394	137	101	bets	bet	NOUN
ftr-394	137	102	for	for	ADP
ftr-394	137	103	each	each	DET
ftr-394	137	104	year	year	NOUN
ftr-394	137	105	to	to	PART
ftr-394	137	106	arrive	arrive	VERB
ftr-394	137	107	at	at	ADP
ftr-394	137	108	the	the	DET
ftr-394	137	109	gross	gross	ADJ
ftr-394	137	110	wagers	wager	NOUN
ftr-394	137	111	for	for	ADP
ftr-394	137	112	each	each	DET
ftr-394	137	113	year	year	NOUN
ftr-394	137	114	;	;	PUNCT
ftr-394	137	115	and	and	CCONJ
ftr-394	137	116	(	(	PUNCT
ftr-394	137	117	5	5	X
ftr-394	137	118	)	)	PUNCT
ftr-394	137	119	multiplying	multiply	VERB
ftr-394	137	120	the	the	DET
ftr-394	137	121	gross	gross	ADJ
ftr-394	137	122	wagers	wager	NOUN
ftr-394	137	123	for	for	ADP
ftr-394	137	124	the	the	DET
ftr-394	137	125	year	year	NOUN
ftr-394	137	126	by	by	ADP
ftr-394	137	127	4.54	4.54	NUM
ftr-394	137	128	percent	percent	NOUN
ftr-394	137	129	,	,	PUNCT
ftr-394	137	130	which	which	PRON
ftr-394	137	131	represented	represent	VERB
ftr-394	137	132	the	the	DET
ftr-394	137	133	profit	profit	NOUN
ftr-394	137	134	percentage	percentage	NOUN
ftr-394	137	135	a	a	DET
ftr-394	137	136	bookmaker	bookmaker	NOUN
ftr-394	137	137	would	would	AUX
ftr-394	137	138	make	make	VERB
ftr-394	137	139	if	if	SCONJ
ftr-394	137	140	his	his	PRON
ftr-394	137	141	or	or	CCONJ
ftr-394	137	142	her	her	PRON
ftr-394	137	143	books	book	NOUN
ftr-394	137	144	were	be	AUX
ftr-394	137	145	balanced	balance	VERB
ftr-394	137	146	.	.	PUNCT
ftr-394	138	1	3	3	X
ftr-394	138	2	.	.	X
ftr-394	138	3	notice	notice	VERB
ftr-394	138	4	2007	2007	NUM
ftr-394	138	5	-	-	SYM
ftr-394	138	6	63	63	NUM
ftr-394	138	7	,	,	PUNCT
ftr-394	138	8	2007	2007	NUM
ftr-394	138	9	-	-	SYM
ftr-394	138	10	33	33	NUM
ftr-394	138	11	i.r.b	i.r.b	NOUN
ftr-394	138	12	.	.	PUNCT
ftr-394	139	1	353	353	NUM
ftr-394	139	2	(	(	PUNCT
ftr-394	139	3	8/13/07	8/13/07	NUM
ftr-394	139	4	)	)	PUNCT
ftr-394	139	5	.	.	PUNCT
ftr-394	140	1	this	this	DET
ftr-394	140	2	notice	notice	NOUN
ftr-394	140	3	deals	deal	NOUN
ftr-394	140	4	with	with	ADP
ftr-394	140	5	the	the	DET
ftr-394	140	6	tax	tax	NOUN
ftr-394	140	7	treatment	treatment	NOUN
ftr-394	140	8	of	of	ADP
ftr-394	140	9	“	"	PUNCT
ftr-394	140	10	market	market	NOUN
ftr-394	140	11	gain	gain	NOUN
ftr-394	140	12	”	"	PUNCT
ftr-394	140	13	associated	associate	VERB
ftr-394	140	14	with	with	ADP
ftr-394	140	15	the	the	DET
ftr-394	140	16	repayment	repayment	NOUN
ftr-394	140	17	of	of	ADP
ftr-394	140	18	commodity	commodity	NOUN
ftr-394	140	19	credit	credit	NOUN
ftr-394	140	20	corporation	corporation	NOUN
ftr-394	140	21	(	(	PUNCT
ftr-394	140	22	ccc	ccc	PROPN
ftr-394	140	23	)	)	PUNCT
ftr-394	140	24	loans	loan	NOUN
ftr-394	140	25	under	under	ADP
ftr-394	140	26	the	the	DET
ftr-394	140	27	nonrecourse	nonrecourse	NOUN
ftr-394	140	28	marketing	marketing	NOUN
ftr-394	140	29	assistance	assistance	NOUN
ftr-394	140	30	loan	loan	NOUN
ftr-394	140	31	program	program	NOUN
ftr-394	140	32	authorized	authorize	VERB
ftr-394	140	33	under	under	ADP
ftr-394	140	34	the	the	DET
ftr-394	140	35	farm	farm	NOUN
ftr-394	140	36	security	security	NOUN
ftr-394	140	37	and	and	CCONJ
ftr-394	140	38	rural	rural	ADJ
ftr-394	140	39	investment	investment	NOUN
ftr-394	140	40	act	act	NOUN
ftr-394	140	41	of	of	ADP
ftr-394	140	42	2002	2002	NUM
ftr-394	140	43	,	,	PUNCT
ftr-394	140	44	pub	pub	NOUN
ftr-394	140	45	.	.	PUNCT
ftr-394	141	1	l.	l.	PROPN
ftr-394	141	2	no	no	INTJ
ftr-394	141	3	.	.	PUNCT
ftr-394	142	1	107	107	NUM
ftr-394	142	2	-	-	SYM
ftr-394	142	3	171	171	NUM
ftr-394	142	4	,	,	PUNCT
ftr-394	142	5	116	116	NUM
ftr-394	142	6	stat	stat	NOUN
ftr-394	142	7	.	.	PUNCT
ftr-394	143	1	134	134	NUM
ftr-394	143	2	(	(	PUNCT
ftr-394	143	3	2002	2002	NUM
ftr-394	143	4	)	)	PUNCT
ftr-394	143	5	.	.	PUNCT
ftr-394	144	1	a	a	DET
ftr-394	144	2	taxpayer	taxpayer	NOUN
ftr-394	144	3	that	that	PRON
ftr-394	144	4	has	have	AUX
ftr-394	144	5	made	make	VERB
ftr-394	144	6	an	an	DET
ftr-394	144	7	election	election	NOUN
ftr-394	144	8	under	under	ADP
ftr-394	144	9	§	§	PROPN
ftr-394	144	10	77	77	NUM
ftr-394	144	11	to	to	PART
ftr-394	144	12	take	take	VERB
ftr-394	144	13	the	the	DET
ftr-394	144	14	loan	loan	NOUN
ftr-394	144	15	into	into	ADP
ftr-394	144	16	income	income	NOUN
ftr-394	144	17	accounts	account	NOUN
ftr-394	144	18	for	for	ADP
ftr-394	144	19	market	market	NOUN
ftr-394	144	20	gain	gain	NOUN
ftr-394	144	21	for	for	ADP
ftr-394	144	22	the	the	DET
ftr-394	144	23	year	year	NOUN
ftr-394	144	24	in	in	ADP
ftr-394	144	25	which	which	PRON
ftr-394	144	26	a	a	DET
ftr-394	144	27	ccc	ccc	PROPN
ftr-394	144	28	loan	loan	NOUN
ftr-394	144	29	is	be	AUX
ftr-394	144	30	repaid	repay	VERB
ftr-394	144	31	by	by	ADP
ftr-394	144	32	making	make	VERB
ftr-394	144	33	an	an	DET
ftr-394	144	34	adjustment	adjustment	NOUN
ftr-394	144	35	to	to	ADP
ftr-394	144	36	the	the	DET
ftr-394	144	37	basis	basis	NOUN
ftr-394	144	38	of	of	ADP
ftr-394	144	39	the	the	DET
ftr-394	144	40	commodity	commodity	NOUN
ftr-394	144	41	that	that	PRON
ftr-394	144	42	secures	secure	VERB
ftr-394	144	43	the	the	DET
ftr-394	144	44	loan	loan	NOUN
ftr-394	144	45	.	.	PUNCT
ftr-394	145	1	a	a	DET
ftr-394	145	2	taxpayer	taxpayer	NOUN
ftr-394	145	3	that	that	PRON
ftr-394	145	4	has	have	AUX
ftr-394	145	5	not	not	PART
ftr-394	145	6	made	make	VERB
ftr-394	145	7	an	an	DET
ftr-394	145	8	election	election	NOUN
ftr-394	145	9	under	under	ADP
ftr-394	145	10	§	§	PROPN
ftr-394	145	11	77	77	NUM
ftr-394	145	12	reports	report	NOUN
ftr-394	145	13	market	market	NOUN
ftr-394	145	14	gain	gain	NOUN
ftr-394	145	15	as	as	ADP
ftr-394	145	16	income	income	NOUN
ftr-394	145	17	for	for	ADP
ftr-394	145	18	the	the	DET
ftr-394	145	19	year	year	NOUN
ftr-394	145	20	in	in	ADP
ftr-394	145	21	which	which	PRON
ftr-394	145	22	a	a	DET
ftr-394	145	23	ccc	ccc	PROPN
ftr-394	145	24	loan	loan	NOUN
ftr-394	145	25	is	be	AUX
ftr-394	145	26	repaid	repay	VERB
ftr-394	145	27	.	.	PUNCT
ftr-394	146	1	b.	b.	PROPN
ftr-394	146	2	deductible	deductible	ADJ
ftr-394	146	3	expenses	expense	NOUN
ftr-394	146	4	versus	versus	ADP
ftr-394	146	5	capitalization	capitalization	NOUN
ftr-394	146	6	1	1	NUM
ftr-394	146	7	.	.	PUNCT
ftr-394	146	8	big	big	ADJ
ftr-394	146	9	loser	loser	NOUN
ftr-394	146	10	in	in	ADP
ftr-394	146	11	1996	1996	NUM
ftr-394	146	12	olympics	olympic	NOUN
ftr-394	146	13	:	:	PUNCT
ftr-394	146	14	corporate	corporate	ADJ
ftr-394	146	15	president	president	NOUN
ftr-394	146	16	paid	pay	VERB
ftr-394	146	17	$	$	SYM
ftr-394	146	18	5	5	NUM
ftr-394	146	19	million	million	NUM
ftr-394	146	20	to	to	PART
ftr-394	146	21	indemnify	indemnify	VERB
ftr-394	146	22	his	his	PRON
ftr-394	146	23	corporation	corporation	NOUN
ftr-394	146	24	,	,	PUNCT
ftr-394	146	25	lost	lose	VERB
ftr-394	146	26	his	his	PRON
ftr-394	146	27	job	job	NOUN
ftr-394	146	28	,	,	PUNCT
ftr-394	146	29	and	and	CCONJ
ftr-394	146	30	got	get	VERB
ftr-394	146	31	no	no	DET
ftr-394	146	32	deduction	deduction	NOUN
ftr-394	146	33	either	either	ADV
ftr-394	146	34	.	.	PUNCT
ftr-394	147	1	tigrett	tigrett	PROPN
ftr-394	147	2	v.	v.	PROPN
ftr-394	147	3	united	united	PROPN
ftr-394	147	4	states	states	PROPN
ftr-394	147	5	,	,	PUNCT
ftr-394	147	6	96	96	NUM
ftr-394	147	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	147	8	2005	2005	NUM
ftr-394	147	9	-	-	SYM
ftr-394	147	10	5649	5649	NUM
ftr-394	147	11	(	(	PUNCT
ftr-394	147	12	w.d	w.d	PROPN
ftr-394	147	13	.	.	PROPN
ftr-394	147	14	tenn	tenn	PROPN
ftr-394	147	15	.	.	PROPN
ftr-394	148	1	8/3/05	8/3/05	NUM
ftr-394	148	2	)	)	PUNCT
ftr-394	148	3	,	,	PUNCT
ftr-394	148	4	as	as	SCONJ
ftr-394	148	5	amended	amend	VERB
ftr-394	148	6	,	,	PUNCT
ftr-394	148	7	96	96	NUM
ftr-394	148	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	148	9	2005	2005	NUM
ftr-394	148	10	-	-	SYM
ftr-394	148	11	6431	6431	NUM
ftr-394	148	12	(	(	PUNCT
ftr-394	148	13	9/2/05	9/2/05	NUM
ftr-394	148	14	)	)	PUNCT
ftr-394	148	15	.	.	PUNCT
ftr-394	149	1	the	the	DET
ftr-394	149	2	$	$	SYM
ftr-394	149	3	5	5	NUM
ftr-394	149	4	million	million	NUM
ftr-394	149	5	paid	pay	VERB
ftr-394	149	6	to	to	ADP
ftr-394	149	7	a	a	DET
ftr-394	149	8	corporation	corporation	NOUN
ftr-394	149	9	by	by	ADP
ftr-394	149	10	its	its	PRON
ftr-394	149	11	president	president	NOUN
ftr-394	149	12	/	/	SYM
ftr-394	149	13	minority	minority	NOUN
ftr-394	149	14	shareholder	shareholder	NOUN
ftr-394	149	15	in	in	ADP
ftr-394	149	16	satisfaction	satisfaction	NOUN
ftr-394	149	17	of	of	ADP
ftr-394	149	18	his	his	PRON
ftr-394	149	19	contractual	contractual	ADJ
ftr-394	149	20	obligation	obligation	NOUN
ftr-394	149	21	to	to	PART
ftr-394	149	22	indemnify	indemnify	VERB
ftr-394	149	23	the	the	DET
ftr-394	149	24	corporation	corporation	NOUN
ftr-394	149	25	against	against	ADP
ftr-394	149	26	losses	loss	NOUN
ftr-394	149	27	from	from	ADP
ftr-394	149	28	a	a	DET
ftr-394	149	29	specific	specific	ADJ
ftr-394	149	30	venture	venture	NOUN
ftr-394	149	31	(	(	PUNCT
ftr-394	149	32	the	the	DET
ftr-394	149	33	house	house	NOUN
ftr-394	149	34	of	of	ADP
ftr-394	149	35	blues	blue	NOUN
ftr-394	149	36	venue	venue	PROPN
ftr-394	149	37	in	in	ADP
ftr-394	149	38	centennial	centennial	NOUN
ftr-394	149	39	park	park	NOUN
ftr-394	149	40	in	in	ADP
ftr-394	149	41	atlanta	atlanta	PROPN
ftr-394	149	42	during	during	ADP
ftr-394	149	43	the	the	DET
ftr-394	149	44	1996	1996	NUM
ftr-394	149	45	olympics	olympic	NOUN
ftr-394	149	46	)	)	PUNCT
ftr-394	149	47	that	that	PRON
ftr-394	149	48	he	he	PRON
ftr-394	149	49	advocated	advocate	VERB
ftr-394	149	50	the	the	DET
ftr-394	149	51	corporation	corporation	NOUN
ftr-394	149	52	to	to	PART
ftr-394	149	53	undertake	undertake	VERB
ftr-394	149	54	constituted	constitute	VERB
ftr-394	149	55	a	a	DET
ftr-394	149	56	capital	capital	NOUN
ftr-394	149	57	contribution	contribution	NOUN
ftr-394	149	58	–	–	PUNCT
ftr-394	149	59	not	not	PART
ftr-394	149	60	a	a	DET
ftr-394	149	61	business	business	NOUN
ftr-394	149	62	expense	expense	NOUN
ftr-394	149	63	–	–	PUNCT
ftr-394	149	64	because	because	SCONJ
ftr-394	149	65	taxpayer	taxpayer	NOUN
ftr-394	149	66	had	have	VERB
ftr-394	149	67	no	no	DET
ftr-394	149	68	possibility	possibility	NOUN
ftr-394	149	69	of	of	ADP
ftr-394	149	70	personal	personal	ADJ
ftr-394	149	71	business	business	NOUN
ftr-394	149	72	profit	profit	NOUN
ftr-394	149	73	from	from	ADP
ftr-394	149	74	the	the	DET
ftr-394	149	75	specific	specific	ADJ
ftr-394	149	76	venture	venture	NOUN
ftr-394	149	77	by	by	ADP
ftr-394	149	78	the	the	DET
ftr-394	149	79	corporation	corporation	NOUN
ftr-394	149	80	.	.	PUNCT
ftr-394	150	1	a.	a.	PROPN
ftr-394	150	2	affirmed	affirmed	PROPN
ftr-394	150	3	,	,	PUNCT
ftr-394	150	4	213	213	NUM
ftr-394	150	5	f.app’x	f.app’x	NOUN
ftr-394	150	6	440	440	NUM
ftr-394	150	7	(	(	PUNCT
ftr-394	150	8	6th	6th	ADJ
ftr-394	150	9	cir	cir	NOUN
ftr-394	150	10	.	.	PUNCT
ftr-394	151	1	1/12/07	1/12/07	NUM
ftr-394	151	2	)	)	PUNCT
ftr-394	151	3	.	.	PUNCT
ftr-394	152	1	taxpayer	taxpayer	PROPN
ftr-394	152	2	failed	fail	VERB
ftr-394	152	3	to	to	PART
ftr-394	152	4	prove	prove	VERB
ftr-394	152	5	that	that	SCONJ
ftr-394	152	6	the	the	DET
ftr-394	152	7	contribution	contribution	NOUN
ftr-394	152	8	to	to	ADP
ftr-394	152	9	capital	capital	NOUN
ftr-394	152	10	was	be	AUX
ftr-394	152	11	an	an	DET
ftr-394	152	12	ordinary	ordinary	ADJ
ftr-394	152	13	business	business	NOUN
ftr-394	152	14	expense	expense	NOUN
ftr-394	152	15	or	or	CCONJ
ftr-394	152	16	a	a	DET
ftr-394	152	17	business	business	NOUN
ftr-394	152	18	loss	loss	NOUN
ftr-394	152	19	.	.	PUNCT
ftr-394	153	1	724	724	NUM
ftr-394	153	2	florida	florida	PROPN
ftr-394	153	3	tax	tax	NOUN
ftr-394	153	4	review	review	NOUN
ftr-394	153	5	[	[	X
ftr-394	153	6	vol	vol	NOUN
ftr-394	153	7	.	.	PUNCT
ftr-394	153	8	8	8	NUM
ftr-394	153	9	:	:	SYM
ftr-394	153	10	si	si	PROPN
ftr-394	153	11	2	2	NUM
ftr-394	153	12	.	.	PUNCT
ftr-394	153	13	simplifying	simplify	VERB
ftr-394	153	14	complexity	complexity	NOUN
ftr-394	153	15	.	.	PUNCT
ftr-394	154	1	t.d	t.d	PROPN
ftr-394	154	2	.	.	NOUN
ftr-394	154	3	9318	9318	NUM
ftr-394	154	4	,	,	PUNCT
ftr-394	154	5	guidance	guidance	NOUN
ftr-394	154	6	regarding	regard	VERB
ftr-394	154	7	the	the	DET
ftr-394	154	8	simplified	simplified	ADJ
ftr-394	154	9	service	service	NOUN
ftr-394	154	10	cost	cost	NOUN
ftr-394	154	11	method	method	NOUN
ftr-394	154	12	and	and	CCONJ
ftr-394	154	13	the	the	DET
ftr-394	154	14	simplified	simplified	ADJ
ftr-394	154	15	production	production	NOUN
ftr-394	154	16	method	method	NOUN
ftr-394	154	17	,	,	PUNCT
ftr-394	154	18	72	72	NUM
ftr-394	154	19	f.r	f.r	NOUN
ftr-394	154	20	.	.	NOUN
ftr-394	154	21	14675	14675	NUM
ftr-394	154	22	(	(	PUNCT
ftr-394	154	23	3/29/07	3/29/07	NUM
ftr-394	154	24	)	)	PUNCT
ftr-394	154	25	.	.	PUNCT
ftr-394	155	1	the	the	DET
ftr-394	155	2	treasury	treasury	NOUN
ftr-394	155	3	has	have	AUX
ftr-394	155	4	promulgated	promulgate	VERB
ftr-394	155	5	final	final	ADJ
ftr-394	155	6	regulations	regulation	NOUN
ftr-394	155	7	under	under	ADP
ftr-394	155	8	the	the	DET
ftr-394	155	9	uniform	uniform	ADJ
ftr-394	155	10	capitalization	capitalization	NOUN
ftr-394	155	11	rules	rule	NOUN
ftr-394	155	12	of	of	ADP
ftr-394	155	13	263a	263a	PROPN
ftr-394	155	14	with	with	ADP
ftr-394	155	15	respect	respect	NOUN
ftr-394	155	16	to	to	ADP
ftr-394	155	17	the	the	DET
ftr-394	155	18	simplified	simplified	ADJ
ftr-394	155	19	service	service	NOUN
ftr-394	155	20	cost	cost	NOUN
ftr-394	155	21	method	method	NOUN
ftr-394	155	22	and	and	CCONJ
ftr-394	155	23	simplified	simplified	ADJ
ftr-394	155	24	production	production	NOUN
ftr-394	155	25	method	method	NOUN
ftr-394	155	26	of	of	ADP
ftr-394	155	27	capitalizing	capitalize	VERB
ftr-394	155	28	mixed	mixed	ADJ
ftr-394	155	29	service	service	NOUN
ftr-394	155	30	costs	cost	NOUN
ftr-394	155	31	(	(	PUNCT
ftr-394	155	32	costs	cost	NOUN
ftr-394	155	33	that	that	PRON
ftr-394	155	34	benefit	benefit	VERB
ftr-394	155	35	production	production	NOUN
ftr-394	155	36	activities	activity	NOUN
ftr-394	155	37	and	and	CCONJ
ftr-394	155	38	other	other	ADJ
ftr-394	155	39	activities	activity	NOUN
ftr-394	155	40	)	)	PUNCT
ftr-394	155	41	and	and	CCONJ
ftr-394	155	42	production	production	NOUN
ftr-394	155	43	costs	cost	NOUN
ftr-394	155	44	that	that	PRON
ftr-394	155	45	were	be	AUX
ftr-394	155	46	not	not	PART
ftr-394	155	47	capitalized	capitalize	VERB
ftr-394	155	48	under	under	ADP
ftr-394	155	49	the	the	DET
ftr-394	155	50	taxpayer	taxpayer	NOUN
ftr-394	155	51	’s	’s	PART
ftr-394	155	52	method	method	NOUN
ftr-394	155	53	of	of	ADP
ftr-394	155	54	accounting	account	VERB
ftr-394	155	55	before	before	ADP
ftr-394	155	56	the	the	DET
ftr-394	155	57	effective	effective	ADJ
ftr-394	155	58	date	date	NOUN
ftr-394	155	59	of	of	ADP
ftr-394	155	60	§	§	PROPN
ftr-394	155	61	263a	263a	PROPN
ftr-394	155	62	.	.	PUNCT
ftr-394	156	1	the	the	DET
ftr-394	156	2	rules	rule	NOUN
ftr-394	156	3	are	be	AUX
ftr-394	156	4	applicable	applicable	ADJ
ftr-394	156	5	to	to	ADP
ftr-394	156	6	eligible	eligible	ADJ
ftr-394	156	7	property	property	NOUN
ftr-394	156	8	that	that	PRON
ftr-394	156	9	consists	consist	VERB
ftr-394	156	10	of	of	ADP
ftr-394	156	11	self	self	NOUN
ftr-394	156	12	-	-	PUNCT
ftr-394	156	13	constructed	construct	VERB
ftr-394	156	14	assets	asset	NOUN
ftr-394	156	15	produced	produce	VERB
ftr-394	156	16	by	by	ADP
ftr-394	156	17	the	the	DET
ftr-394	156	18	taxpayer	taxpayer	NOUN
ftr-394	156	19	on	on	ADP
ftr-394	156	20	a	a	DET
ftr-394	156	21	routine	routine	ADJ
ftr-394	156	22	and	and	CCONJ
ftr-394	156	23	repetitive	repetitive	ADJ
ftr-394	156	24	basis	basis	NOUN
ftr-394	156	25	in	in	ADP
ftr-394	156	26	the	the	DET
ftr-394	156	27	regular	regular	ADJ
ftr-394	156	28	course	course	NOUN
ftr-394	156	29	of	of	ADP
ftr-394	156	30	the	the	DET
ftr-394	156	31	taxpayer	taxpayer	NOUN
ftr-394	156	32	’s	’s	PART
ftr-394	156	33	trade	trade	NOUN
ftr-394	156	34	or	or	CCONJ
ftr-394	156	35	business	business	NOUN
ftr-394	156	36	.	.	PUNCT
ftr-394	157	1	the	the	DET
ftr-394	157	2	regulations	regulation	NOUN
ftr-394	157	3	provide	provide	VERB
ftr-394	157	4	that	that	SCONJ
ftr-394	157	5	property	property	NOUN
ftr-394	157	6	is	be	AUX
ftr-394	157	7	produced	produce	VERB
ftr-394	157	8	on	on	ADP
ftr-394	157	9	a	a	DET
ftr-394	157	10	routine	routine	ADJ
ftr-394	157	11	and	and	CCONJ
ftr-394	157	12	repetitive	repetitive	ADJ
ftr-394	157	13	basis	basis	NOUN
ftr-394	157	14	if	if	SCONJ
ftr-394	157	15	numerous	numerous	ADJ
ftr-394	157	16	substantially	substantially	ADV
ftr-394	157	17	identical	identical	ADJ
ftr-394	157	18	units	unit	NOUN
ftr-394	157	19	of	of	ADP
ftr-394	157	20	tangible	tangible	ADJ
ftr-394	157	21	personal	personal	ADJ
ftr-394	157	22	property	property	NOUN
ftr-394	157	23	are	be	AUX
ftr-394	157	24	produced	produce	VERB
ftr-394	157	25	within	within	ADP
ftr-394	157	26	a	a	DET
ftr-394	157	27	tax	tax	NOUN
ftr-394	157	28	year	year	NOUN
ftr-394	157	29	using	use	VERB
ftr-394	157	30	standardized	standardized	ADJ
ftr-394	157	31	designs	design	NOUN
ftr-394	157	32	and	and	CCONJ
ftr-394	157	33	assembly	assembly	NOUN
ftr-394	157	34	line	line	NOUN
ftr-394	157	35	techniques	technique	NOUN
ftr-394	157	36	and	and	CCONJ
ftr-394	157	37	the	the	DET
ftr-394	157	38	recovery	recovery	NOUN
ftr-394	157	39	period	period	NOUN
ftr-394	157	40	for	for	ADP
ftr-394	157	41	the	the	DET
ftr-394	157	42	assets	asset	NOUN
ftr-394	157	43	is	be	AUX
ftr-394	157	44	not	not	PART
ftr-394	157	45	longer	long	ADJ
ftr-394	157	46	than	than	ADP
ftr-394	157	47	3	3	NUM
ftr-394	157	48	years	year	NOUN
ftr-394	157	49	.	.	PUNCT
ftr-394	158	1	3	3	X
ftr-394	158	2	.	.	X
ftr-394	158	3	the	the	DET
ftr-394	158	4	cost	cost	NOUN
ftr-394	158	5	of	of	ADP
ftr-394	158	6	double	double	ADJ
ftr-394	158	7	-	-	PUNCT
ftr-394	158	8	wides	wide	NOUN
ftr-394	158	9	just	just	ADV
ftr-394	158	10	went	go	VERB
ftr-394	158	11	up	up	ADP
ftr-394	158	12	.	.	PUNCT
ftr-394	159	1	load	load	PROPN
ftr-394	159	2	,	,	PUNCT
ftr-394	159	3	inc	inc	PROPN
ftr-394	159	4	.	.	PROPN
ftr-394	160	1	v.	v.	PROPN
ftr-394	160	2	commissioner	commissioner	PROPN
ftr-394	160	3	,	,	PUNCT
ftr-394	160	4	t.c	t.c	PROPN
ftr-394	160	5	.	.	PROPN
ftr-394	160	6	memo	memo	NOUN
ftr-394	160	7	.	.	PUNCT
ftr-394	161	1	2007	2007	NUM
ftr-394	161	2	-	-	SYM
ftr-394	161	3	51	51	NUM
ftr-394	161	4	(	(	PUNCT
ftr-394	161	5	3/6/07	3/6/07	NUM
ftr-394	161	6	)	)	PUNCT
ftr-394	161	7	.	.	PUNCT
ftr-394	162	1	costs	cost	NOUN
ftr-394	162	2	attributable	attributable	ADJ
ftr-394	162	3	to	to	ADP
ftr-394	162	4	placement	placement	NOUN
ftr-394	162	5	of	of	ADP
ftr-394	162	6	model	model	NOUN
ftr-394	162	7	manufactured	manufacture	VERB
ftr-394	162	8	homes	home	NOUN
ftr-394	162	9	on	on	ADP
ftr-394	162	10	leased	lease	VERB
ftr-394	162	11	retail	retail	ADJ
ftr-394	162	12	sales	sale	NOUN
ftr-394	162	13	lots	lot	NOUN
ftr-394	162	14	for	for	ADP
ftr-394	162	15	sale	sale	NOUN
ftr-394	162	16	by	by	ADP
ftr-394	162	17	local	local	ADJ
ftr-394	162	18	independent	independent	ADJ
ftr-394	162	19	sellers	seller	NOUN
ftr-394	162	20	are	be	AUX
ftr-394	162	21	includible	includible	ADJ
ftr-394	162	22	in	in	ADP
ftr-394	162	23	inventory	inventory	NOUN
ftr-394	162	24	under	under	ADP
ftr-394	162	25	§	§	PROPN
ftr-394	162	26	263a	263a	PROPN
ftr-394	162	27	.	.	PUNCT
ftr-394	163	1	the	the	DET
ftr-394	163	2	costs	cost	NOUN
ftr-394	163	3	are	be	AUX
ftr-394	163	4	not	not	PART
ftr-394	163	5	on	on	ADP
ftr-394	163	6	-	-	PUNCT
ftr-394	163	7	site	site	NOUN
ftr-394	163	8	storage	storage	NOUN
ftr-394	163	9	costs	cost	NOUN
ftr-394	163	10	under	under	ADP
ftr-394	163	11	reg	reg	NOUN
ftr-394	163	12	.	.	PUNCT
ftr-394	164	1	§	§	PROPN
ftr-394	164	2	1.263a-1(e)(3)(iii)(i	1.263a-1(e)(3)(iii)(i	NUM
ftr-394	164	3	)	)	PUNCT
ftr-394	164	4	because	because	SCONJ
ftr-394	164	5	transfers	transfer	NOUN
ftr-394	164	6	to	to	ADP
ftr-394	164	7	independent	independent	ADJ
ftr-394	164	8	re	re	NOUN
ftr-394	164	9	-	-	NOUN
ftr-394	164	10	sellers	seller	NOUN
ftr-394	164	11	prevented	prevent	VERB
ftr-394	164	12	taxpayer	taxpayer	NOUN
ftr-394	164	13	from	from	ADP
ftr-394	164	14	being	be	AUX
ftr-394	164	15	considered	consider	VERB
ftr-394	164	16	as	as	ADP
ftr-394	164	17	selling	sell	VERB
ftr-394	164	18	exclusively	exclusively	ADV
ftr-394	164	19	to	to	ADP
ftr-394	164	20	retail	retail	ADJ
ftr-394	164	21	customers	customer	NOUN
ftr-394	164	22	.	.	PUNCT
ftr-394	165	1	4	4	X
ftr-394	165	2	.	.	X
ftr-394	165	3	the	the	DET
ftr-394	165	4	irs	irs	PROPN
ftr-394	165	5	adopts	adopt	VERB
ftr-394	165	6	an	an	DET
ftr-394	165	7	uncharacteristic	uncharacteristic	ADJ
ftr-394	165	8	position	position	NOUN
ftr-394	165	9	by	by	ADP
ftr-394	165	10	requiring	require	VERB
ftr-394	165	11	deduction	deduction	NOUN
ftr-394	165	12	instead	instead	ADV
ftr-394	165	13	of	of	ADP
ftr-394	165	14	capitalization	capitalization	NOUN
ftr-394	165	15	.	.	PUNCT
ftr-394	166	1	ilm	ilm	NOUN
ftr-394	166	2	200721015	200721015	NUM
ftr-394	166	3	(	(	PUNCT
ftr-394	166	4	1/16/07	1/16/07	NUM
ftr-394	166	5	)	)	PUNCT
ftr-394	166	6	.	.	PUNCT
ftr-394	167	1	in	in	ADP
ftr-394	167	2	this	this	DET
ftr-394	167	3	legal	legal	ADJ
ftr-394	167	4	memorandum	memorandum	NOUN
ftr-394	167	5	the	the	DET
ftr-394	167	6	irs	irs	PROPN
ftr-394	167	7	has	have	AUX
ftr-394	167	8	determined	determine	VERB
ftr-394	167	9	under	under	ADP
ftr-394	167	10	reg	reg	NOUN
ftr-394	167	11	.	.	PUNCT
ftr-394	168	1	§	§	PROPN
ftr-394	168	2	1.2661(b)(1)(iv	1.2661(b)(1)(iv	NUM
ftr-394	168	3	)	)	PUNCT
ftr-394	169	1	that	that	SCONJ
ftr-394	169	2	a	a	DET
ftr-394	169	3	flat	flat	ADJ
ftr-394	169	4	fee	fee	NOUN
ftr-394	169	5	paid	pay	VERB
ftr-394	169	6	to	to	ADP
ftr-394	169	7	a	a	DET
ftr-394	169	8	stockbroker	stockbroker	NOUN
ftr-394	169	9	for	for	ADP
ftr-394	169	10	investment	investment	NOUN
ftr-394	169	11	services	service	NOUN
ftr-394	169	12	is	be	AUX
ftr-394	169	13	not	not	PART
ftr-394	169	14	a	a	DET
ftr-394	169	15	carrying	carry	VERB
ftr-394	169	16	charge	charge	NOUN
ftr-394	169	17	.	.	PUNCT
ftr-394	170	1	the	the	DET
ftr-394	170	2	legal	legal	ADJ
ftr-394	170	3	memorandum	memorandum	NOUN
ftr-394	170	4	arrived	arrive	VERB
ftr-394	170	5	at	at	ADP
ftr-394	170	6	this	this	DET
ftr-394	170	7	result	result	NOUN
ftr-394	170	8	by	by	ADP
ftr-394	170	9	virtue	virtue	NOUN
ftr-394	170	10	of	of	ADP
ftr-394	170	11	the	the	DET
ftr-394	170	12	following	follow	VERB
ftr-394	170	13	reasoning	reasoning	NOUN
ftr-394	170	14	:	:	PUNCT
ftr-394	170	15	fees	fee	NOUN
ftr-394	170	16	for	for	ADP
ftr-394	170	17	consulting	consulting	NOUN
ftr-394	170	18	and	and	CCONJ
ftr-394	170	19	advisory	advisory	ADJ
ftr-394	170	20	services	service	NOUN
ftr-394	170	21	are	be	AUX
ftr-394	170	22	better	well	ADV
ftr-394	170	23	viewed	view	VERB
ftr-394	170	24	as	as	ADP
ftr-394	170	25	currently	currently	ADV
ftr-394	170	26	deductible	deductible	ADJ
ftr-394	170	27	investment	investment	NOUN
ftr-394	170	28	expenses	expense	NOUN
ftr-394	170	29	.	.	PUNCT
ftr-394	171	1	consulting	consulting	NOUN
ftr-394	171	2	and	and	CCONJ
ftr-394	171	3	advisory	advisory	ADJ
ftr-394	171	4	fees	fee	NOUN
ftr-394	171	5	are	be	AUX
ftr-394	171	6	not	not	PART
ftr-394	171	7	carrying	carry	VERB
ftr-394	171	8	charges	charge	NOUN
ftr-394	171	9	because	because	SCONJ
ftr-394	171	10	they	they	PRON
ftr-394	171	11	are	be	AUX
ftr-394	171	12	incurred	incur	VERB
ftr-394	171	13	independent	independent	ADJ
ftr-394	171	14	of	of	ADP
ftr-394	171	15	a	a	DET
ftr-394	171	16	taxpayer	taxpayer	NOUN
ftr-394	171	17	’s	’s	ADV
ftr-394	171	18	acquiring	acquire	VERB
ftr-394	171	19	property	property	NOUN
ftr-394	171	20	and	and	CCONJ
ftr-394	171	21	because	because	SCONJ
ftr-394	171	22	they	they	PRON
ftr-394	171	23	are	be	AUX
ftr-394	171	24	not	not	PART
ftr-394	171	25	a	a	DET
ftr-394	171	26	necessary	necessary	ADJ
ftr-394	171	27	expense	expense	NOUN
ftr-394	171	28	of	of	ADP
ftr-394	171	29	holding	hold	VERB
ftr-394	171	30	property	property	NOUN
ftr-394	171	31	.	.	PUNCT
ftr-394	172	1	stated	state	VERB
ftr-394	172	2	differently	differently	ADV
ftr-394	172	3	,	,	PUNCT
ftr-394	172	4	consulting	consulting	NOUN
ftr-394	172	5	and	and	CCONJ
ftr-394	172	6	advisory	advisory	ADJ
ftr-394	172	7	fees	fee	NOUN
ftr-394	172	8	are	be	AUX
ftr-394	172	9	not	not	PART
ftr-394	172	10	closely	closely	ADV
ftr-394	172	11	analogous	analogous	ADJ
ftr-394	172	12	to	to	ADP
ftr-394	172	13	common	common	ADJ
ftr-394	172	14	carrying	carrying	NOUN
ftr-394	172	15	costs	cost	NOUN
ftr-394	172	16	,	,	PUNCT
ftr-394	172	17	such	such	ADJ
ftr-394	172	18	as	as	ADP
ftr-394	172	19	insurance	insurance	NOUN
ftr-394	172	20	,	,	PUNCT
ftr-394	172	21	storage	storage	NOUN
ftr-394	172	22	,	,	PUNCT
ftr-394	172	23	and	and	CCONJ
ftr-394	172	24	transportation	transportation	NOUN
ftr-394	172	25	.	.	PUNCT
ftr-394	173	1	(	(	PUNCT
ftr-394	173	2	citation	citation	NOUN
ftr-394	173	3	omitted	omit	VERB
ftr-394	173	4	)	)	PUNCT
ftr-394	173	5	.	.	PUNCT
ftr-394	174	1	•	•	NOUN
ftr-394	174	2	this	this	PRON
ftr-394	174	3	prevents	prevent	VERB
ftr-394	174	4	taxpayers	taxpayer	NOUN
ftr-394	174	5	from	from	ADP
ftr-394	174	6	capitalizing	capitalize	VERB
ftr-394	174	7	§	§	NOUN
ftr-394	174	8	212	212	NUM
ftr-394	174	9	expenditures	expenditure	NOUN
ftr-394	174	10	,	,	PUNCT
ftr-394	174	11	the	the	DET
ftr-394	174	12	deduction	deduction	NOUN
ftr-394	174	13	of	of	ADP
ftr-394	174	14	which	which	PRON
ftr-394	174	15	would	would	AUX
ftr-394	174	16	produce	produce	VERB
ftr-394	174	17	no	no	DET
ftr-394	174	18	tax	tax	NOUN
ftr-394	174	19	benefit	benefit	NOUN
ftr-394	174	20	as	as	ADP
ftr-394	174	21	a	a	DET
ftr-394	174	22	2008	2008	NUM
ftr-394	174	23	]	]	PUNCT
ftr-394	174	24	recent	recent	ADJ
ftr-394	174	25	developments	development	NOUN
ftr-394	174	26	in	in	ADP
ftr-394	174	27	federal	federal	ADJ
ftr-394	174	28	income	income	NOUN
ftr-394	174	29	taxation	taxation	NOUN
ftr-394	174	30	725	725	NUM
ftr-394	174	31	result	result	NOUN
ftr-394	174	32	of	of	ADP
ftr-394	174	33	either	either	CCONJ
ftr-394	174	34	the	the	DET
ftr-394	174	35	§	§	PROPN
ftr-394	174	36	67	67	NUM
ftr-394	174	37	limitation	limitation	NOUN
ftr-394	174	38	on	on	ADP
ftr-394	174	39	miscellaneous	miscellaneous	ADJ
ftr-394	174	40	itemized	itemize	VERB
ftr-394	174	41	deductions	deduction	NOUN
ftr-394	174	42	or	or	CCONJ
ftr-394	174	43	the	the	DET
ftr-394	174	44	disallowance	disallowance	NOUN
ftr-394	174	45	of	of	ADP
ftr-394	174	46	such	such	ADJ
ftr-394	174	47	deductions	deduction	NOUN
ftr-394	174	48	under	under	ADP
ftr-394	174	49	the	the	DET
ftr-394	174	50	amt	amt	PROPN
ftr-394	174	51	.	.	PROPN
ftr-394	175	1	5	5	NUM
ftr-394	175	2	.	.	X
ftr-394	175	3	environmental	environmental	ADJ
ftr-394	175	4	remediation	remediation	NOUN
ftr-394	175	5	may	may	AUX
ftr-394	175	6	or	or	CCONJ
ftr-394	175	7	may	may	AUX
ftr-394	175	8	not	not	PART
ftr-394	175	9	be	be	AUX
ftr-394	175	10	deductible	deductible	ADJ
ftr-394	175	11	depending	depend	VERB
ftr-394	175	12	upon	upon	SCONJ
ftr-394	175	13	the	the	DET
ftr-394	175	14	facts	fact	NOUN
ftr-394	175	15	.	.	PUNCT
ftr-394	176	1	kerr	kerr	PROPN
ftr-394	176	2	-	-	PUNCT
ftr-394	176	3	mcgee	mcgee	PROPN
ftr-394	176	4	corp	corp	PROPN
ftr-394	176	5	.	.	PROPN
ftr-394	177	1	v.	v.	PROPN
ftr-394	177	2	united	united	PROPN
ftr-394	177	3	states	states	PROPN
ftr-394	177	4	,	,	PUNCT
ftr-394	177	5	77	77	NUM
ftr-394	177	6	fed	fed	PROPN
ftr-394	177	7	.	.	PUNCT
ftr-394	178	1	cl	cl	NOUN
ftr-394	178	2	.	.	PUNCT
ftr-394	179	1	309	309	NUM
ftr-394	179	2	(	(	PUNCT
ftr-394	179	3	6/29/07	6/29/07	NUM
ftr-394	179	4	)	)	PUNCT
ftr-394	179	5	.	.	PUNCT
ftr-394	180	1	the	the	DET
ftr-394	180	2	court	court	NOUN
ftr-394	180	3	of	of	ADP
ftr-394	180	4	federal	federal	ADJ
ftr-394	180	5	claims	claim	NOUN
ftr-394	180	6	denied	deny	VERB
ftr-394	180	7	summary	summary	NOUN
ftr-394	180	8	judgment	judgment	NOUN
ftr-394	180	9	to	to	ADP
ftr-394	180	10	the	the	DET
ftr-394	180	11	taxpayer	taxpayer	NOUN
ftr-394	180	12	on	on	ADP
ftr-394	180	13	a	a	DET
ftr-394	180	14	claim	claim	NOUN
ftr-394	180	15	for	for	ADP
ftr-394	180	16	refund	refund	NOUN
ftr-394	180	17	based	base	VERB
ftr-394	180	18	on	on	ADP
ftr-394	180	19	deductions	deduction	NOUN
ftr-394	180	20	for	for	ADP
ftr-394	180	21	environmental	environmental	ADJ
ftr-394	180	22	remediation	remediation	NOUN
ftr-394	180	23	of	of	ADP
ftr-394	180	24	the	the	DET
ftr-394	180	25	site	site	NOUN
ftr-394	180	26	of	of	ADP
ftr-394	180	27	an	an	DET
ftr-394	180	28	oil	oil	NOUN
ftr-394	180	29	refinery	refinery	NOUN
ftr-394	180	30	and	and	CCONJ
ftr-394	180	31	uranium	uranium	NOUN
ftr-394	180	32	processing	processing	NOUN
ftr-394	180	33	operation	operation	NOUN
ftr-394	180	34	.	.	PUNCT
ftr-394	181	1	kerr	kerr	PROPN
ftr-394	181	2	-	-	PUNCT
ftr-394	181	3	mcgee	mcgee	PROPN
ftr-394	181	4	purchased	purchase	VERB
ftr-394	181	5	the	the	DET
ftr-394	181	6	site	site	NOUN
ftr-394	181	7	,	,	PUNCT
ftr-394	181	8	which	which	PRON
ftr-394	181	9	had	have	AUX
ftr-394	181	10	continuously	continuously	ADV
ftr-394	181	11	operated	operate	VERB
ftr-394	181	12	as	as	ADP
ftr-394	181	13	an	an	DET
ftr-394	181	14	oil	oil	NOUN
ftr-394	181	15	refinery	refinery	NOUN
ftr-394	181	16	since	since	SCONJ
ftr-394	181	17	1915	1915	NUM
ftr-394	181	18	,	,	PUNCT
ftr-394	181	19	in	in	ADP
ftr-394	181	20	1956	1956	NUM
ftr-394	181	21	,	,	PUNCT
ftr-394	181	22	sold	sell	VERB
ftr-394	181	23	it	it	PRON
ftr-394	181	24	in	in	ADP
ftr-394	181	25	1972	1972	NUM
ftr-394	181	26	,	,	PUNCT
ftr-394	181	27	and	and	CCONJ
ftr-394	181	28	reacquired	reacquire	VERB
ftr-394	181	29	portions	portion	NOUN
ftr-394	181	30	in	in	ADP
ftr-394	181	31	1984	1984	NUM
ftr-394	181	32	and	and	CCONJ
ftr-394	181	33	1987	1987	NUM
ftr-394	181	34	.	.	PUNCT
ftr-394	182	1	the	the	DET
ftr-394	182	2	court	court	NOUN
ftr-394	182	3	(	(	PUNCT
ftr-394	182	4	judge	judge	PROPN
ftr-394	182	5	sweeney	sweeney	PROPN
ftr-394	182	6	)	)	PUNCT
ftr-394	182	7	held	hold	VERB
ftr-394	182	8	that	that	SCONJ
ftr-394	182	9	environmental	environmental	ADJ
ftr-394	182	10	remediation	remediation	NOUN
ftr-394	182	11	costs	cost	NOUN
ftr-394	182	12	are	be	AUX
ftr-394	182	13	deductible	deductible	ADJ
ftr-394	182	14	if	if	SCONJ
ftr-394	182	15	the	the	DET
ftr-394	182	16	taxpayer	taxpayer	NOUN
ftr-394	182	17	caused	cause	VERB
ftr-394	182	18	the	the	DET
ftr-394	182	19	contamination	contamination	NOUN
ftr-394	182	20	and	and	CCONJ
ftr-394	182	21	incurred	incur	VERB
ftr-394	182	22	expenses	expense	NOUN
ftr-394	182	23	to	to	PART
ftr-394	182	24	return	return	VERB
ftr-394	182	25	the	the	DET
ftr-394	182	26	property	property	NOUN
ftr-394	182	27	to	to	ADP
ftr-394	182	28	the	the	DET
ftr-394	182	29	condition	condition	NOUN
ftr-394	182	30	it	it	PRON
ftr-394	182	31	was	be	AUX
ftr-394	182	32	in	in	ADV
ftr-394	182	33	before	before	ADP
ftr-394	182	34	the	the	DET
ftr-394	182	35	contamination	contamination	NOUN
ftr-394	182	36	,	,	PUNCT
ftr-394	182	37	regardless	regardless	ADV
ftr-394	182	38	of	of	ADP
ftr-394	182	39	whether	whether	SCONJ
ftr-394	182	40	the	the	DET
ftr-394	182	41	taxpayer	taxpayer	NOUN
ftr-394	182	42	continuously	continuously	ADV
ftr-394	182	43	owned	own	VERB
ftr-394	182	44	the	the	DET
ftr-394	182	45	property	property	NOUN
ftr-394	182	46	.	.	PUNCT
ftr-394	183	1	expenses	expense	NOUN
ftr-394	183	2	are	be	AUX
ftr-394	183	3	required	require	VERB
ftr-394	183	4	to	to	PART
ftr-394	183	5	be	be	AUX
ftr-394	183	6	capitalized	capitalize	VERB
ftr-394	183	7	if	if	SCONJ
ftr-394	183	8	the	the	DET
ftr-394	183	9	remediation	remediation	NOUN
ftr-394	183	10	allowed	allow	VERB
ftr-394	183	11	the	the	DET
ftr-394	183	12	taxpayer	taxpayer	NOUN
ftr-394	183	13	to	to	PART
ftr-394	183	14	put	put	VERB
ftr-394	183	15	the	the	DET
ftr-394	183	16	property	property	NOUN
ftr-394	183	17	to	to	ADP
ftr-394	183	18	a	a	DET
ftr-394	183	19	new	new	ADJ
ftr-394	183	20	or	or	CCONJ
ftr-394	183	21	better	well	ADJ
ftr-394	183	22	use	use	NOUN
ftr-394	183	23	,	,	PUNCT
ftr-394	183	24	whether	whether	SCONJ
ftr-394	183	25	or	or	CCONJ
ftr-394	183	26	not	not	PART
ftr-394	183	27	the	the	DET
ftr-394	183	28	taxpayer	taxpayer	NOUN
ftr-394	183	29	caused	cause	VERB
ftr-394	183	30	the	the	DET
ftr-394	183	31	contamination	contamination	NOUN
ftr-394	183	32	,	,	PUNCT
ftr-394	183	33	or	or	CCONJ
ftr-394	183	34	if	if	SCONJ
ftr-394	183	35	the	the	DET
ftr-394	183	36	remediation	remediation	NOUN
ftr-394	183	37	is	be	AUX
ftr-394	183	38	part	part	NOUN
ftr-394	183	39	of	of	ADP
ftr-394	183	40	a	a	DET
ftr-394	183	41	plan	plan	NOUN
ftr-394	183	42	of	of	ADP
ftr-394	183	43	renovation	renovation	NOUN
ftr-394	183	44	,	,	PUNCT
ftr-394	183	45	rehabilitation	rehabilitation	NOUN
ftr-394	183	46	,	,	PUNCT
ftr-394	183	47	or	or	CCONJ
ftr-394	183	48	improvement	improvement	NOUN
ftr-394	183	49	.	.	PUNCT
ftr-394	184	1	ultimately	ultimately	ADV
ftr-394	184	2	the	the	DET
ftr-394	184	3	court	court	NOUN
ftr-394	184	4	determined	determine	VERB
ftr-394	184	5	that	that	SCONJ
ftr-394	184	6	the	the	DET
ftr-394	184	7	record	record	NOUN
ftr-394	184	8	before	before	SCONJ
ftr-394	184	9	it	it	PRON
ftr-394	184	10	presented	present	VERB
ftr-394	184	11	factual	factual	ADJ
ftr-394	184	12	determinations	determination	NOUN
ftr-394	184	13	necessary	necessary	ADJ
ftr-394	184	14	to	to	PART
ftr-394	184	15	reach	reach	VERB
ftr-394	184	16	a	a	DET
ftr-394	184	17	judgment	judgment	NOUN
ftr-394	184	18	.	.	PUNCT
ftr-394	185	1	the	the	DET
ftr-394	185	2	court	court	NOUN
ftr-394	185	3	specifically	specifically	ADV
ftr-394	185	4	noted	note	VERB
ftr-394	185	5	,	,	PUNCT
ftr-394	185	6	however	however	ADV
ftr-394	185	7	,	,	PUNCT
ftr-394	185	8	that	that	SCONJ
ftr-394	185	9	it	it	PRON
ftr-394	185	10	was	be	AUX
ftr-394	185	11	“	"	PUNCT
ftr-394	185	12	not	not	PART
ftr-394	185	13	prepared	prepare	VERB
ftr-394	185	14	,	,	PUNCT
ftr-394	185	15	based	base	VERB
ftr-394	185	16	on	on	ADP
ftr-394	185	17	the	the	DET
ftr-394	185	18	record	record	NOUN
ftr-394	185	19	before	before	ADP
ftr-394	185	20	it	it	PRON
ftr-394	185	21	,	,	PUNCT
ftr-394	185	22	to	to	PART
ftr-394	185	23	find	find	VERB
ftr-394	185	24	that	that	SCONJ
ftr-394	185	25	kerr	kerr	PROPN
ftr-394	185	26	-	-	PUNCT
ftr-394	185	27	mcgee	mcgee	PROPN
ftr-394	185	28	can	can	AUX
ftr-394	185	29	deduct	deduct	VERB
ftr-394	185	30	remediation	remediation	NOUN
ftr-394	185	31	expenses	expense	NOUN
ftr-394	185	32	for	for	ADP
ftr-394	185	33	contamination	contamination	NOUN
ftr-394	185	34	that	that	PRON
ftr-394	185	35	occurred	occur	VERB
ftr-394	185	36	from	from	ADP
ftr-394	185	37	1915	1915	NUM
ftr-394	185	38	to	to	ADP
ftr-394	185	39	1956	1956	NUM
ftr-394	185	40	.	.	PUNCT
ftr-394	186	1	in	in	ADP
ftr-394	186	2	order	order	NOUN
ftr-394	186	3	to	to	PART
ftr-394	186	4	make	make	VERB
ftr-394	186	5	such	such	DET
ftr-394	186	6	a	a	DET
ftr-394	186	7	ruling	ruling	NOUN
ftr-394	186	8	,	,	PUNCT
ftr-394	186	9	the	the	DET
ftr-394	186	10	court	court	NOUN
ftr-394	186	11	would	would	AUX
ftr-394	186	12	need	need	VERB
ftr-394	186	13	evidence	evidence	NOUN
ftr-394	186	14	that	that	SCONJ
ftr-394	186	15	contamination	contamination	NOUN
ftr-394	186	16	on	on	ADP
ftr-394	186	17	the	the	DET
ftr-394	186	18	...	...	PUNCT
ftr-394	186	19	site	site	NOUN
ftr-394	186	20	prior	prior	ADV
ftr-394	186	21	to	to	ADP
ftr-394	186	22	1956	1956	NUM
ftr-394	186	23	can	can	AUX
ftr-394	186	24	be	be	AUX
ftr-394	186	25	attributed	attribute	VERB
ftr-394	186	26	to	to	ADP
ftr-394	186	27	kerr	kerr	PROPN
ftr-394	186	28	-	-	PUNCT
ftr-394	186	29	mcgee	mcgee	PROPN
ftr-394	186	30	.	.	PUNCT
ftr-394	186	31	”	"	PUNCT
ftr-394	187	1	6	6	NUM
ftr-394	187	2	.	.	X
ftr-394	187	3	tarter	tarter	NOUN
ftr-394	187	4	v.	v.	PROPN
ftr-394	187	5	commissioner	commissioner	PROPN
ftr-394	187	6	,	,	PUNCT
ftr-394	187	7	t.c	t.c	PROPN
ftr-394	187	8	.	.	PROPN
ftr-394	187	9	memo	memo	NOUN
ftr-394	187	10	.	.	PUNCT
ftr-394	188	1	2007	2007	NUM
ftr-394	188	2	-	-	SYM
ftr-394	188	3	320	320	NUM
ftr-394	188	4	(	(	PUNCT
ftr-394	188	5	10/25/07	10/25/07	PROPN
ftr-394	188	6	)	)	PUNCT
ftr-394	188	7	.	.	PUNCT
ftr-394	189	1	the	the	DET
ftr-394	189	2	taxpayer	taxpayer	NOUN
ftr-394	189	3	was	be	AUX
ftr-394	189	4	denied	deny	VERB
ftr-394	189	5	deductions	deduction	NOUN
ftr-394	189	6	for	for	ADP
ftr-394	189	7	his	his	PRON
ftr-394	189	8	employee	employee	NOUN
ftr-394	189	9	benefits	benefit	NOUN
ftr-394	189	10	and	and	CCONJ
ftr-394	189	11	payroll	payroll	NOUN
ftr-394	189	12	taxes	taxis	NOUN
ftr-394	189	13	,	,	PUNCT
ftr-394	189	14	outside	outside	ADP
ftr-394	189	15	services	service	NOUN
ftr-394	189	16	,	,	PUNCT
ftr-394	189	17	equipment	equipment	NOUN
ftr-394	189	18	rental	rental	NOUN
ftr-394	189	19	,	,	PUNCT
ftr-394	189	20	and	and	CCONJ
ftr-394	189	21	depreciation	depreciation	NOUN
ftr-394	189	22	for	for	ADP
ftr-394	189	23	his	his	PRON
ftr-394	189	24	business	business	NOUN
ftr-394	189	25	of	of	ADP
ftr-394	189	26	pouring	pour	VERB
ftr-394	189	27	concrete	concrete	ADJ
ftr-394	189	28	foundations	foundation	NOUN
ftr-394	189	29	and	and	CCONJ
ftr-394	189	30	flatwork	flatwork	NOUN
ftr-394	189	31	for	for	ADP
ftr-394	189	32	residential	residential	ADJ
ftr-394	189	33	projects	project	NOUN
ftr-394	189	34	because	because	SCONJ
ftr-394	189	35	he	he	PRON
ftr-394	189	36	failed	fail	VERB
ftr-394	189	37	to	to	PART
ftr-394	189	38	meet	meet	VERB
ftr-394	189	39	the	the	DET
ftr-394	189	40	burden	burden	NOUN
ftr-394	189	41	of	of	ADP
ftr-394	189	42	countering	counter	VERB
ftr-394	189	43	the	the	DET
ftr-394	189	44	irs	irs	PROPN
ftr-394	189	45	claim	claim	NOUN
ftr-394	189	46	that	that	SCONJ
ftr-394	189	47	these	these	DET
ftr-394	189	48	items	item	NOUN
ftr-394	189	49	had	have	AUX
ftr-394	189	50	been	be	AUX
ftr-394	189	51	included	include	VERB
ftr-394	189	52	in	in	ADP
ftr-394	189	53	cost	cost	NOUN
ftr-394	189	54	of	of	ADP
ftr-394	189	55	goods	good	NOUN
ftr-394	189	56	sold	sell	VERB
ftr-394	189	57	by	by	ADP
ftr-394	189	58	the	the	DET
ftr-394	189	59	taxpayer	taxpayer	NOUN
ftr-394	189	60	.	.	PUNCT
ftr-394	190	1	accuracy	accuracy	NOUN
ftr-394	190	2	-	-	PUNCT
ftr-394	190	3	related	relate	VERB
ftr-394	190	4	penalties	penalty	NOUN
ftr-394	190	5	were	be	AUX
ftr-394	190	6	sustained	sustain	VERB
ftr-394	190	7	.	.	PUNCT
ftr-394	191	1	c.	c.	PROPN
ftr-394	191	2	reasonable	reasonable	PROPN
ftr-394	191	3	compensation	compensation	PROPN
ftr-394	191	4	1	1	NUM
ftr-394	191	5	.	.	PUNCT
ftr-394	191	6	group	group	NOUN
ftr-394	191	7	affected	affect	VERB
ftr-394	191	8	by	by	ADP
ftr-394	191	9	limitations	limitation	NOUN
ftr-394	191	10	on	on	ADP
ftr-394	191	11	executive	executive	NOUN
ftr-394	191	12	compensation	compensation	NOUN
ftr-394	191	13	is	be	AUX
ftr-394	191	14	redefined	redefine	VERB
ftr-394	191	15	.	.	PUNCT
ftr-394	192	1	notice	notice	VERB
ftr-394	192	2	2007	2007	NUM
ftr-394	192	3	-	-	SYM
ftr-394	192	4	49	49	NUM
ftr-394	192	5	,	,	PUNCT
ftr-394	192	6	2007	2007	NUM
ftr-394	192	7	-	-	SYM
ftr-394	192	8	25	25	NUM
ftr-394	192	9	i.r.b	i.r.b	NOUN
ftr-394	192	10	.	.	PUNCT
ftr-394	193	1	1429	1429	NUM
ftr-394	193	2	(	(	PUNCT
ftr-394	193	3	6/18/07	6/18/07	NUM
ftr-394	193	4	)	)	PUNCT
ftr-394	193	5	.	.	PUNCT
ftr-394	194	1	section	section	NOUN
ftr-394	194	2	162(m	162(m	NUM
ftr-394	194	3	)	)	PUNCT
ftr-394	194	4	limits	limit	VERB
ftr-394	194	5	deductible	deductible	ADJ
ftr-394	194	6	compensation	compensation	NOUN
ftr-394	194	7	paid	pay	VERB
ftr-394	194	8	to	to	PART
ftr-394	194	9	covered	covered	VERB
ftr-394	194	10	employees	employee	NOUN
ftr-394	194	11	to	to	ADP
ftr-394	194	12	$	$	SYM
ftr-394	194	13	1,000,000	1,000,000	NUM
ftr-394	194	14	(	(	PUNCT
ftr-394	194	15	plus	plus	CCONJ
ftr-394	194	16	performance	performance	NOUN
ftr-394	194	17	bonuses	bonus	NOUN
ftr-394	194	18	)	)	PUNCT
ftr-394	194	19	.	.	PUNCT
ftr-394	195	1	this	this	DET
ftr-394	195	2	notice	notice	NOUN
ftr-394	195	3	responds	respond	VERB
ftr-394	195	4	to	to	ADP
ftr-394	195	5	revisions	revision	NOUN
ftr-394	195	6	of	of	ADP
ftr-394	195	7	regulations	regulation	NOUN
ftr-394	195	8	by	by	ADP
ftr-394	195	9	the	the	DET
ftr-394	195	10	sec	sec	PROPN
ftr-394	195	11	defining	define	VERB
ftr-394	195	12	covered	covered	ADJ
ftr-394	195	13	employees	employee	NOUN
ftr-394	195	14	,	,	PUNCT
ftr-394	195	15	which	which	PRON
ftr-394	195	16	the	the	DET
ftr-394	195	17	irs	irs	PROPN
ftr-394	195	18	says	say	VERB
ftr-394	195	19	will	will	AUX
ftr-394	195	20	now	now	ADV
ftr-394	195	21	include	include	VERB
ftr-394	195	22	the	the	DET
ftr-394	195	23	principal	principal	ADJ
ftr-394	195	24	executive	executive	ADJ
ftr-394	195	25	officer	officer	NOUN
ftr-394	195	26	and	and	CCONJ
ftr-394	195	27	compensation	compensation	NOUN
ftr-394	195	28	paid	pay	VERB
ftr-394	195	29	to	to	ADP
ftr-394	195	30	employees	employee	NOUN
ftr-394	195	31	that	that	PRON
ftr-394	195	32	is	be	AUX
ftr-394	195	33	required	require	VERB
ftr-394	195	34	to	to	PART
ftr-394	195	35	be	be	AUX
ftr-394	195	36	reported	report	VERB
ftr-394	195	37	to	to	ADP
ftr-394	195	38	shareholders	shareholder	NOUN
ftr-394	195	39	under	under	ADP
ftr-394	195	40	the	the	DET
ftr-394	195	41	726	726	NUM
ftr-394	195	42	florida	florida	PROPN
ftr-394	195	43	tax	tax	NOUN
ftr-394	195	44	review	review	NOUN
ftr-394	195	45	[	[	X
ftr-394	195	46	vol	vol	NOUN
ftr-394	195	47	.	.	PUNCT
ftr-394	196	1	8	8	NUM
ftr-394	196	2	:	:	PUNCT
ftr-394	196	3	si	si	PROPN
ftr-394	196	4	securities	securities	PROPN
ftr-394	196	5	exchange	exchange	PROPN
ftr-394	196	6	act	act	NOUN
ftr-394	196	7	of	of	ADP
ftr-394	196	8	1934	1934	NUM
ftr-394	196	9	by	by	ADP
ftr-394	196	10	virtue	virtue	NOUN
ftr-394	196	11	of	of	ADP
ftr-394	196	12	being	be	AUX
ftr-394	196	13	among	among	ADP
ftr-394	196	14	the	the	DET
ftr-394	196	15	three	three	NUM
ftr-394	196	16	highest	high	ADJ
ftr-394	196	17	paid	pay	VERB
ftr-394	196	18	officers	officer	NOUN
ftr-394	196	19	of	of	ADP
ftr-394	196	20	the	the	DET
ftr-394	196	21	corporation	corporation	NOUN
ftr-394	196	22	during	during	ADP
ftr-394	196	23	the	the	DET
ftr-394	196	24	taxable	taxable	ADJ
ftr-394	196	25	year	year	NOUN
ftr-394	196	26	other	other	ADJ
ftr-394	196	27	than	than	ADP
ftr-394	196	28	the	the	DET
ftr-394	196	29	principal	principal	ADJ
ftr-394	196	30	executive	executive	ADJ
ftr-394	196	31	officer	officer	NOUN
ftr-394	196	32	or	or	CCONJ
ftr-394	196	33	the	the	DET
ftr-394	196	34	principal	principal	ADJ
ftr-394	196	35	financial	financial	ADJ
ftr-394	196	36	officer	officer	NOUN
ftr-394	196	37	.	.	PUNCT
ftr-394	197	1	2	2	X
ftr-394	197	2	.	.	X
ftr-394	197	3	healthy	healthy	ADJ
ftr-394	197	4	$	$	SYM
ftr-394	197	5	2	2	NUM
ftr-394	197	6	million	million	NUM
ftr-394	197	7	and	and	CCONJ
ftr-394	197	8	$	$	SYM
ftr-394	197	9	1	1	NUM
ftr-394	197	10	million	million	NUM
ftr-394	197	11	annual	annual	ADJ
ftr-394	197	12	compensation	compensation	NOUN
ftr-394	197	13	to	to	ADP
ftr-394	197	14	the	the	DET
ftr-394	197	15	ceo	ceo	NOUN
ftr-394	197	16	and	and	CCONJ
ftr-394	197	17	sole	sole	ADJ
ftr-394	197	18	owner	owner	NOUN
ftr-394	197	19	of	of	ADP
ftr-394	197	20	the	the	DET
ftr-394	197	21	taxpayer	taxpayer	NOUN
ftr-394	197	22	corporation	corporation	NOUN
ftr-394	197	23	is	be	AUX
ftr-394	197	24	reasonable	reasonable	ADJ
ftr-394	197	25	given	give	VERB
ftr-394	197	26	the	the	DET
ftr-394	197	27	ceo	ceo	NOUN
ftr-394	197	28	’s	’s	PART
ftr-394	197	29	skill	skill	NOUN
ftr-394	197	30	at	at	ADP
ftr-394	197	31	developing	develop	VERB
ftr-394	197	32	and	and	CCONJ
ftr-394	197	33	marketing	market	VERB
ftr-394	197	34	skin	skin	NOUN
ftr-394	197	35	care	care	NOUN
ftr-394	197	36	products	product	NOUN
ftr-394	197	37	,	,	PUNCT
ftr-394	197	38	tanning	tanning	NOUN
ftr-394	197	39	lotions	lotion	NOUN
ftr-394	197	40	,	,	PUNCT
ftr-394	197	41	diet	diet	PROPN
ftr-394	197	42	aids	aids	PROPN
ftr-394	197	43	,	,	PUNCT
ftr-394	197	44	sports	sport	NOUN
ftr-394	197	45	performance	performance	NOUN
ftr-394	197	46	products	product	NOUN
ftr-394	197	47	,	,	PUNCT
ftr-394	197	48	nutritional	nutritional	ADJ
ftr-394	197	49	supplements	supplement	NOUN
ftr-394	197	50	,	,	PUNCT
ftr-394	197	51	health	health	NOUN
ftr-394	197	52	food	food	NOUN
ftr-394	197	53	products	product	NOUN
ftr-394	197	54	,	,	PUNCT
ftr-394	197	55	and	and	CCONJ
ftr-394	197	56	indoor	indoor	ADJ
ftr-394	197	57	tanning	tanning	NOUN
ftr-394	197	58	salons	salon	NOUN
ftr-394	197	59	.	.	PUNCT
ftr-394	198	1	vitamin	vitamin	NOUN
ftr-394	198	2	village	village	PROPN
ftr-394	198	3	,	,	PUNCT
ftr-394	198	4	inc	inc	PROPN
ftr-394	198	5	.	.	PROPN
ftr-394	199	1	v.	v.	PROPN
ftr-394	199	2	commissioner	commissioner	PROPN
ftr-394	199	3	,	,	PUNCT
ftr-394	199	4	t.c	t.c	PROPN
ftr-394	199	5	.	.	PROPN
ftr-394	199	6	memo	memo	NOUN
ftr-394	199	7	.	.	PUNCT
ftr-394	200	1	2007	2007	NUM
ftr-394	200	2	-	-	SYM
ftr-394	200	3	272	272	NUM
ftr-394	200	4	(	(	PUNCT
ftr-394	200	5	9/12/07	9/12/07	NUM
ftr-394	200	6	)	)	PUNCT
ftr-394	200	7	.	.	PUNCT
ftr-394	201	1	in	in	ADP
ftr-394	201	2	a	a	DET
ftr-394	201	3	case	case	NOUN
ftr-394	201	4	appealable	appealable	NOUN
ftr-394	201	5	to	to	ADP
ftr-394	201	6	the	the	DET
ftr-394	201	7	ninth	ninth	ADJ
ftr-394	201	8	circuit	circuit	NOUN
ftr-394	201	9	,	,	PUNCT
ftr-394	201	10	the	the	DET
ftr-394	201	11	tax	tax	NOUN
ftr-394	201	12	court	court	NOUN
ftr-394	201	13	(	(	PUNCT
ftr-394	201	14	judge	judge	NOUN
ftr-394	201	15	haines	haine	NOUN
ftr-394	201	16	)	)	PUNCT
ftr-394	201	17	substantially	substantially	ADV
ftr-394	201	18	rejected	reject	VERB
ftr-394	201	19	the	the	DET
ftr-394	201	20	irs	irs	PROPN
ftr-394	201	21	’s	’s	PART
ftr-394	201	22	arguments	argument	NOUN
ftr-394	201	23	that	that	SCONJ
ftr-394	201	24	the	the	DET
ftr-394	201	25	taxpayer	taxpayer	NOUN
ftr-394	201	26	paid	pay	VERB
ftr-394	201	27	its	its	PRON
ftr-394	201	28	sole	sole	ADJ
ftr-394	201	29	shareholder	shareholder	NOUN
ftr-394	201	30	(	(	PUNCT
ftr-394	201	31	daniel	daniel	PROPN
ftr-394	201	32	reeves	reeves	PROPN
ftr-394	201	33	)	)	PUNCT
ftr-394	201	34	unreasonable	unreasonable	ADJ
ftr-394	201	35	compensation	compensation	NOUN
ftr-394	201	36	.	.	PUNCT
ftr-394	202	1	judge	judge	PROPN
ftr-394	202	2	haines	haine	NOUN
ftr-394	202	3	allowed	allow	VERB
ftr-394	202	4	taxpayer	taxpayer	NOUN
ftr-394	202	5	to	to	PART
ftr-394	202	6	deduct	deduct	VERB
ftr-394	202	7	compensation	compensation	NOUN
ftr-394	202	8	in	in	ADP
ftr-394	202	9	the	the	DET
ftr-394	202	10	form	form	NOUN
ftr-394	202	11	of	of	ADP
ftr-394	202	12	bonuses	bonus	NOUN
ftr-394	202	13	in	in	ADP
ftr-394	202	14	the	the	DET
ftr-394	202	15	amounts	amount	NOUN
ftr-394	202	16	of	of	ADP
ftr-394	202	17	$	$	SYM
ftr-394	202	18	2,000,000	2,000,000	NUM
ftr-394	202	19	(	(	PUNCT
ftr-394	202	20	out	out	ADP
ftr-394	202	21	of	of	ADP
ftr-394	202	22	$	$	SYM
ftr-394	202	23	2,278,000	2,278,000	NUM
ftr-394	202	24	paid	pay	VERB
ftr-394	202	25	)	)	PUNCT
ftr-394	202	26	in	in	ADP
ftr-394	202	27	one	one	NUM
ftr-394	202	28	year	year	NOUN
ftr-394	202	29	and	and	CCONJ
ftr-394	202	30	of	of	ADP
ftr-394	202	31	the	the	DET
ftr-394	202	32	entire	entire	ADJ
ftr-394	202	33	$	$	SYM
ftr-394	202	34	1,012,000	1,012,000	NUM
ftr-394	202	35	paid	pay	VERB
ftr-394	202	36	in	in	ADP
ftr-394	202	37	another	another	DET
ftr-394	202	38	year	year	NOUN
ftr-394	202	39	.	.	PUNCT
ftr-394	203	1	the	the	DET
ftr-394	203	2	tax	tax	NOUN
ftr-394	203	3	court	court	NOUN
ftr-394	203	4	applied	apply	VERB
ftr-394	203	5	the	the	DET
ftr-394	203	6	five	five	NUM
ftr-394	203	7	factor	factor	NOUN
ftr-394	203	8	test	test	NOUN
ftr-394	203	9	of	of	ADP
ftr-394	203	10	the	the	DET
ftr-394	203	11	ninth	ninth	ADJ
ftr-394	203	12	circuit	circuit	NOUN
ftr-394	203	13	from	from	ADP
ftr-394	203	14	elliotts	elliotts	PROPN
ftr-394	203	15	,	,	PUNCT
ftr-394	203	16	inc	inc	PROPN
ftr-394	203	17	.	.	PROPN
ftr-394	204	1	v.	v.	PROPN
ftr-394	204	2	commissioner	commissioner	NOUN
ftr-394	204	3	,	,	PUNCT
ftr-394	204	4	716	716	NUM
ftr-394	204	5	f.2d	f.2d	NOUN
ftr-394	204	6	1241	1241	NUM
ftr-394	204	7	(	(	PUNCT
ftr-394	204	8	9th	9th	ADJ
ftr-394	204	9	cir	cir	NOUN
ftr-394	204	10	.	.	PUNCT
ftr-394	204	11	1983	1983	NUM
ftr-394	204	12	):	):	PUNCT
ftr-394	204	13	(	(	PUNCT
ftr-394	204	14	1	1	X
ftr-394	204	15	)	)	PUNCT
ftr-394	204	16	the	the	DET
ftr-394	204	17	employee	employee	NOUN
ftr-394	204	18	’s	’s	PART
ftr-394	204	19	role	role	NOUN
ftr-394	204	20	in	in	ADP
ftr-394	204	21	the	the	DET
ftr-394	204	22	company	company	NOUN
ftr-394	204	23	;	;	PUNCT
ftr-394	204	24	(	(	PUNCT
ftr-394	204	25	2	2	X
ftr-394	204	26	)	)	PUNCT
ftr-394	204	27	comparison	comparison	NOUN
ftr-394	204	28	with	with	ADP
ftr-394	204	29	other	other	ADJ
ftr-394	204	30	companies	company	NOUN
ftr-394	204	31	;	;	PUNCT
ftr-394	204	32	(	(	PUNCT
ftr-394	204	33	3	3	X
ftr-394	204	34	)	)	PUNCT
ftr-394	204	35	the	the	DET
ftr-394	204	36	character	character	NOUN
ftr-394	204	37	and	and	CCONJ
ftr-394	204	38	condition	condition	NOUN
ftr-394	204	39	of	of	ADP
ftr-394	204	40	the	the	DET
ftr-394	204	41	company	company	NOUN
ftr-394	204	42	;	;	PUNCT
ftr-394	204	43	(	(	PUNCT
ftr-394	204	44	4	4	X
ftr-394	204	45	)	)	PUNCT
ftr-394	204	46	potential	potential	ADJ
ftr-394	204	47	conflicts	conflict	NOUN
ftr-394	204	48	of	of	ADP
ftr-394	204	49	interest	interest	NOUN
ftr-394	204	50	;	;	PUNCT
ftr-394	204	51	and	and	CCONJ
ftr-394	204	52	(	(	PUNCT
ftr-394	204	53	5	5	X
ftr-394	204	54	)	)	PUNCT
ftr-394	204	55	internal	internal	ADJ
ftr-394	204	56	consistency	consistency	NOUN
ftr-394	204	57	in	in	ADP
ftr-394	204	58	compensation	compensation	NOUN
ftr-394	204	59	.	.	PUNCT
ftr-394	205	1	•	•	NUM
ftr-394	205	2	the	the	DET
ftr-394	205	3	shareholder	shareholder	NOUN
ftr-394	205	4	functioned	function	VERB
ftr-394	205	5	as	as	ADP
ftr-394	205	6	the	the	DET
ftr-394	205	7	corporate	corporate	ADJ
ftr-394	205	8	president	president	NOUN
ftr-394	205	9	,	,	PUNCT
ftr-394	205	10	secretary	secretary	NOUN
ftr-394	205	11	,	,	PUNCT
ftr-394	205	12	and	and	CCONJ
ftr-394	205	13	treasurer	treasurer	NOUN
ftr-394	205	14	.	.	PUNCT
ftr-394	206	1	in	in	ADP
ftr-394	206	2	the	the	DET
ftr-394	206	3	prior	prior	ADJ
ftr-394	206	4	13	13	NUM
ftr-394	206	5	years	year	NOUN
ftr-394	206	6	,	,	PUNCT
ftr-394	206	7	reeves	reeves	PROPN
ftr-394	206	8	’	'	PUNCT
ftr-394	206	9	compensation	compensation	NOUN
ftr-394	206	10	had	have	AUX
ftr-394	206	11	never	never	ADV
ftr-394	206	12	exceeded	exceed	VERB
ftr-394	206	13	$	$	SYM
ftr-394	206	14	310,000	310,000	NUM
ftr-394	206	15	and	and	CCONJ
ftr-394	206	16	in	in	ADP
ftr-394	206	17	11	11	NUM
ftr-394	206	18	of	of	ADP
ftr-394	206	19	those	those	DET
ftr-394	206	20	years	year	NOUN
ftr-394	206	21	was	be	AUX
ftr-394	206	22	$	$	SYM
ftr-394	206	23	47,000	47,000	NUM
ftr-394	206	24	or	or	CCONJ
ftr-394	206	25	less	less	ADJ
ftr-394	206	26	.	.	PUNCT
ftr-394	207	1	the	the	DET
ftr-394	207	2	court	court	NOUN
ftr-394	207	3	found	find	VERB
ftr-394	207	4	that	that	SCONJ
ftr-394	207	5	reeves	reeve	NOUN
ftr-394	207	6	,	,	PUNCT
ftr-394	207	7	who	who	PRON
ftr-394	207	8	was	be	AUX
ftr-394	207	9	the	the	DET
ftr-394	207	10	taxpayer	taxpayer	NOUN
ftr-394	207	11	’s	’s	PART
ftr-394	207	12	sole	sole	ADJ
ftr-394	207	13	executive	executive	ADJ
ftr-394	207	14	officer	officer	NOUN
ftr-394	207	15	and	and	CCONJ
ftr-394	207	16	manager	manager	NOUN
ftr-394	207	17	,	,	PUNCT
ftr-394	207	18	was	be	AUX
ftr-394	207	19	the	the	DET
ftr-394	207	20	driving	drive	VERB
ftr-394	207	21	force	force	NOUN
ftr-394	207	22	behind	behind	ADP
ftr-394	207	23	its	its	PRON
ftr-394	207	24	success	success	NOUN
ftr-394	207	25	.	.	PUNCT
ftr-394	208	1	“	"	PUNCT
ftr-394	208	2	his	his	PRON
ftr-394	208	3	vision	vision	NOUN
ftr-394	208	4	and	and	CCONJ
ftr-394	208	5	hard	hard	ADJ
ftr-394	208	6	work	work	NOUN
ftr-394	208	7	resulted	result	VERB
ftr-394	208	8	in	in	ADP
ftr-394	208	9	...	...	PUNCT
ftr-394	208	10	a	a	DET
ftr-394	208	11	shareholders	shareholder	NOUN
ftr-394	208	12	return	return	VERB
ftr-394	208	13	on	on	ADP
ftr-394	208	14	equity	equity	NOUN
ftr-394	208	15	of	of	ADP
ftr-394	208	16	93	93	NUM
ftr-394	208	17	percent	percent	NOUN
ftr-394	208	18	and	and	CCONJ
ftr-394	208	19	25	25	NUM
ftr-394	208	20	percent	percent	NOUN
ftr-394	208	21	in	in	ADP
ftr-394	208	22	the	the	DET
ftr-394	208	23	respective	respective	ADJ
ftr-394	208	24	fiscal	fiscal	ADJ
ftr-394	208	25	years	year	NOUN
ftr-394	208	26	at	at	ADP
ftr-394	208	27	issue	issue	NOUN
ftr-394	208	28	,	,	PUNCT
ftr-394	208	29	”	"	PUNCT
ftr-394	208	30	and	and	CCONJ
ftr-394	208	31	reeves	reeve	NOUN
ftr-394	208	32	had	have	AUX
ftr-394	208	33	been	be	AUX
ftr-394	208	34	underpaid	underpaid	ADJ
ftr-394	208	35	in	in	ADP
ftr-394	208	36	prior	prior	ADJ
ftr-394	208	37	years	year	NOUN
ftr-394	208	38	.	.	PUNCT
ftr-394	209	1	•	•	NUM
ftr-394	209	2	the	the	DET
ftr-394	209	3	tax	tax	NOUN
ftr-394	209	4	court	court	NOUN
ftr-394	209	5	also	also	ADV
ftr-394	209	6	allowed	allow	VERB
ftr-394	209	7	deductions	deduction	NOUN
ftr-394	209	8	for	for	ADP
ftr-394	209	9	$	$	SYM
ftr-394	209	10	1.1	1.1	NUM
ftr-394	209	11	million	million	NUM
ftr-394	209	12	of	of	ADP
ftr-394	209	13	advertising	advertising	NOUN
ftr-394	209	14	expenses	expense	NOUN
ftr-394	209	15	for	for	ADP
ftr-394	209	16	promoting	promote	VERB
ftr-394	209	17	suntan	suntan	ADJ
ftr-394	209	18	products	product	NOUN
ftr-394	209	19	paid	pay	VERB
ftr-394	209	20	to	to	ADP
ftr-394	209	21	the	the	DET
ftr-394	209	22	taxpayer	taxpayer	NOUN
ftr-394	209	23	’s	’s	PART
ftr-394	209	24	sister	sister	NOUN
ftr-394	209	25	corporation	corporation	NOUN
ftr-394	209	26	,	,	PUNCT
ftr-394	209	27	wholly	wholly	ADV
ftr-394	209	28	owned	own	VERB
ftr-394	209	29	by	by	ADP
ftr-394	209	30	reeves	reeve	NOUN
ftr-394	209	31	,	,	PUNCT
ftr-394	209	32	but	but	CCONJ
ftr-394	209	33	disallowed	disallow	VERB
ftr-394	209	34	depreciation	depreciation	NOUN
ftr-394	209	35	deductions	deduction	NOUN
ftr-394	209	36	on	on	ADP
ftr-394	209	37	a	a	DET
ftr-394	209	38	newly	newly	ADV
ftr-394	209	39	constructed	construct	VERB
ftr-394	209	40	houseboat	houseboat	NOUN
ftr-394	209	41	and	and	CCONJ
ftr-394	209	42	floating	float	VERB
ftr-394	209	43	garage	garage	NOUN
ftr-394	209	44	on	on	ADP
ftr-394	209	45	the	the	DET
ftr-394	209	46	willamette	willamette	PROPN
ftr-394	209	47	river	river	PROPN
ftr-394	209	48	adjacent	adjacent	ADJ
ftr-394	209	49	to	to	ADP
ftr-394	209	50	reeves	reeves	PROPN
ftr-394	209	51	’s	’s	PART
ftr-394	209	52	residence	residence	NOUN
ftr-394	209	53	,	,	PUNCT
ftr-394	209	54	which	which	PRON
ftr-394	209	55	were	be	AUX
ftr-394	209	56	sold	sell	VERB
ftr-394	209	57	in	in	ADP
ftr-394	209	58	2002	2002	NUM
ftr-394	209	59	to	to	ADP
ftr-394	209	60	mr	mr	PROPN
ftr-394	209	61	.	.	PROPN
ftr-394	209	62	reeves	reeves	PROPN
ftr-394	209	63	wife	wife	PROPN
ftr-394	209	64	’s	’s	PART
ftr-394	209	65	company	company	NOUN
ftr-394	209	66	in	in	ADP
ftr-394	209	67	reeves	reeves	PROPN
ftr-394	209	68	’s	’s	PART
ftr-394	209	69	bankruptcy	bankruptcy	NOUN
ftr-394	209	70	.	.	PUNCT
ftr-394	210	1	a.	a.	PROPN
ftr-394	210	2	reeves	reeves	PROPN
ftr-394	210	3	v.	v.	PROPN
ftr-394	210	4	commissioner	commissioner	PROPN
ftr-394	210	5	,	,	PUNCT
ftr-394	210	6	t.c	t.c	PROPN
ftr-394	210	7	.	.	PROPN
ftr-394	210	8	memo	memo	NOUN
ftr-394	210	9	.	.	PUNCT
ftr-394	211	1	2007	2007	NUM
ftr-394	211	2	-	-	SYM
ftr-394	211	3	273	273	NUM
ftr-394	211	4	(	(	PUNCT
ftr-394	211	5	9/12/07	9/12/07	NUM
ftr-394	211	6	)	)	PUNCT
ftr-394	211	7	.	.	PUNCT
ftr-394	212	1	the	the	DET
ftr-394	212	2	tax	tax	NOUN
ftr-394	212	3	court	court	NOUN
ftr-394	212	4	held	hold	VERB
ftr-394	212	5	that	that	SCONJ
ftr-394	212	6	amounts	amount	NOUN
ftr-394	212	7	expended	expend	VERB
ftr-394	212	8	by	by	ADP
ftr-394	212	9	the	the	DET
ftr-394	212	10	corporation	corporation	NOUN
ftr-394	212	11	for	for	ADP
ftr-394	212	12	construction	construction	NOUN
ftr-394	212	13	of	of	ADP
ftr-394	212	14	the	the	DET
ftr-394	212	15	houseboat	houseboat	NOUN
ftr-394	212	16	and	and	CCONJ
ftr-394	212	17	floating	float	VERB
ftr-394	212	18	garage	garage	NOUN
ftr-394	212	19	did	do	VERB
ftr-394	212	20	not	not	PART
ftr-394	212	21	2008	2008	NUM
ftr-394	212	22	]	]	PUNCT
ftr-394	212	23	recent	recent	ADJ
ftr-394	212	24	developments	development	NOUN
ftr-394	212	25	in	in	ADP
ftr-394	212	26	federal	federal	ADJ
ftr-394	212	27	income	income	NOUN
ftr-394	212	28	taxation	taxation	NOUN
ftr-394	212	29	727	727	NUM
ftr-394	212	30	result	result	NOUN
ftr-394	212	31	in	in	ADP
ftr-394	212	32	a	a	DET
ftr-394	212	33	constructive	constructive	ADJ
ftr-394	212	34	dividend	dividend	NOUN
ftr-394	212	35	to	to	ADP
ftr-394	212	36	reeves	reeve	NOUN
ftr-394	212	37	,	,	PUNCT
ftr-394	212	38	noting	note	VERB
ftr-394	212	39	that	that	SCONJ
ftr-394	212	40	the	the	DET
ftr-394	212	41	corporation	corporation	NOUN
ftr-394	212	42	was	be	AUX
ftr-394	212	43	reimbursed	reimburse	VERB
ftr-394	212	44	from	from	ADP
ftr-394	212	45	the	the	DET
ftr-394	212	46	proceeds	proceed	NOUN
ftr-394	212	47	of	of	ADP
ftr-394	212	48	reeve	reeve	PROPN
ftr-394	212	49	’s	’s	PROPN
ftr-394	212	50	bankruptcy	bankruptcy	NOUN
ftr-394	212	51	sale	sale	NOUN
ftr-394	212	52	.	.	PUNCT
ftr-394	213	1	b.	b.	NOUN
ftr-394	214	1	but	but	CCONJ
ftr-394	214	2	salary	salary	NOUN
ftr-394	214	3	paid	pay	VERB
ftr-394	214	4	by	by	ADP
ftr-394	214	5	a	a	DET
ftr-394	214	6	related	relate	VERB
ftr-394	214	7	support	support	NOUN
ftr-394	214	8	organization	organization	NOUN
ftr-394	214	9	proves	prove	VERB
ftr-394	214	10	to	to	PART
ftr-394	214	11	be	be	AUX
ftr-394	214	12	too	too	ADV
ftr-394	214	13	much	much	ADJ
ftr-394	214	14	.	.	PUNCT
ftr-394	215	1	universal	universal	ADJ
ftr-394	215	2	marketing	marketing	PROPN
ftr-394	215	3	,	,	PUNCT
ftr-394	215	4	inc	inc	PROPN
ftr-394	215	5	.	.	PROPN
ftr-394	216	1	v.	v.	PROPN
ftr-394	216	2	commissioner	commissioner	PROPN
ftr-394	216	3	,	,	PUNCT
ftr-394	216	4	t.c	t.c	PROPN
ftr-394	216	5	.	.	PROPN
ftr-394	216	6	memo	memo	NOUN
ftr-394	216	7	.	.	PUNCT
ftr-394	217	1	2007	2007	NUM
ftr-394	217	2	-	-	SYM
ftr-394	217	3	305	305	NUM
ftr-394	217	4	(	(	PUNCT
ftr-394	217	5	10/9/07	10/9/07	NUM
ftr-394	217	6	)	)	PUNCT
ftr-394	217	7	.	.	PUNCT
ftr-394	218	1	an	an	DET
ftr-394	218	2	additional	additional	ADJ
ftr-394	218	3	$	$	SYM
ftr-394	218	4	509,000	509,000	NUM
ftr-394	218	5	paid	pay	VERB
ftr-394	218	6	to	to	ADP
ftr-394	218	7	reeves	reeve	NOUN
ftr-394	218	8	was	be	AUX
ftr-394	218	9	too	too	ADV
ftr-394	218	10	much	much	ADJ
ftr-394	218	11	for	for	ADP
ftr-394	218	12	judge	judge	NOUN
ftr-394	218	13	haines	haine	NOUN
ftr-394	218	14	on	on	ADP
ftr-394	218	15	top	top	NOUN
ftr-394	218	16	of	of	ADP
ftr-394	218	17	the	the	DET
ftr-394	218	18	compensation	compensation	NOUN
ftr-394	218	19	paid	pay	VERB
ftr-394	218	20	by	by	ADP
ftr-394	218	21	vitamin	vitamin	NOUN
ftr-394	218	22	village	village	NOUN
ftr-394	218	23	.	.	PUNCT
ftr-394	219	1	applying	apply	VERB
ftr-394	219	2	the	the	DET
ftr-394	219	3	elliotts	elliotts	PROPN
ftr-394	219	4	,	,	PUNCT
ftr-394	219	5	inc	inc	PROPN
ftr-394	219	6	.	.	PROPN
ftr-394	219	7	factors	factor	NOUN
ftr-394	219	8	,	,	PUNCT
ftr-394	219	9	the	the	DET
ftr-394	219	10	tax	tax	NOUN
ftr-394	219	11	court	court	NOUN
ftr-394	219	12	found	find	VERB
ftr-394	219	13	that	that	SCONJ
ftr-394	219	14	the	the	DET
ftr-394	219	15	taxpayer	taxpayer	NOUN
ftr-394	219	16	failed	fail	VERB
ftr-394	219	17	to	to	PART
ftr-394	219	18	establish	establish	VERB
ftr-394	219	19	that	that	SCONJ
ftr-394	219	20	the	the	DET
ftr-394	219	21	amount	amount	NOUN
ftr-394	219	22	of	of	ADP
ftr-394	219	23	time	time	NOUN
ftr-394	219	24	spent	spend	VERB
ftr-394	219	25	on	on	ADP
ftr-394	219	26	the	the	DET
ftr-394	219	27	affairs	affair	NOUN
ftr-394	219	28	of	of	ADP
ftr-394	219	29	the	the	DET
ftr-394	219	30	corporation	corporation	NOUN
ftr-394	219	31	whose	whose	DET
ftr-394	219	32	sole	sole	ADJ
ftr-394	219	33	source	source	NOUN
ftr-394	219	34	of	of	ADP
ftr-394	219	35	receipts	receipt	NOUN
ftr-394	219	36	was	be	AUX
ftr-394	219	37	its	its	PRON
ftr-394	219	38	sister	sister	NOUN
ftr-394	219	39	corporation	corporation	NOUN
ftr-394	219	40	,	,	PUNCT
ftr-394	219	41	vitamin	vitamin	NOUN
ftr-394	219	42	village	village	NOUN
ftr-394	219	43	,	,	PUNCT
ftr-394	219	44	justified	justify	VERB
ftr-394	219	45	the	the	DET
ftr-394	219	46	salary	salary	NOUN
ftr-394	219	47	.	.	PUNCT
ftr-394	220	1	d.	d.	PROPN
ftr-394	220	2	miscellaneous	miscellaneous	ADJ
ftr-394	220	3	deductions	deduction	NOUN
ftr-394	220	4	1	1	NUM
ftr-394	220	5	.	.	PUNCT
ftr-394	221	1	the	the	DET
ftr-394	221	2	irs	irs	PROPN
ftr-394	221	3	never	never	ADV
ftr-394	221	4	seems	seem	VERB
ftr-394	221	5	able	able	ADJ
ftr-394	221	6	to	to	PART
ftr-394	221	7	catch	catch	VERB
ftr-394	221	8	up	up	ADP
ftr-394	221	9	with	with	ADP
ftr-394	221	10	movements	movement	NOUN
ftr-394	221	11	in	in	ADP
ftr-394	221	12	the	the	DET
ftr-394	221	13	price	price	NOUN
ftr-394	221	14	of	of	ADP
ftr-394	221	15	gasoline	gasoline	NOUN
ftr-394	221	16	.	.	PUNCT
ftr-394	222	1	rev	rev	PROPN
ftr-394	222	2	.	.	PROPN
ftr-394	222	3	proc	proc	PROPN
ftr-394	222	4	.	.	PUNCT
ftr-394	223	1	2006	2006	NUM
ftr-394	223	2	-	-	SYM
ftr-394	223	3	49	49	NUM
ftr-394	223	4	,	,	PUNCT
ftr-394	223	5	2006	2006	NUM
ftr-394	223	6	-	-	SYM
ftr-394	223	7	47	47	NUM
ftr-394	223	8	i.r.b	i.r.b	NOUN
ftr-394	223	9	.	.	PUNCT
ftr-394	224	1	936	936	NUM
ftr-394	224	2	(	(	PUNCT
ftr-394	224	3	11/20/06	11/20/06	NUM
ftr-394	224	4	)	)	PUNCT
ftr-394	224	5	.	.	PUNCT
ftr-394	225	1	the	the	DET
ftr-394	225	2	optional	optional	ADJ
ftr-394	225	3	standard	standard	ADJ
ftr-394	225	4	mileage	mileage	NOUN
ftr-394	225	5	rate	rate	NOUN
ftr-394	225	6	for	for	ADP
ftr-394	225	7	business	business	NOUN
ftr-394	225	8	use	use	NOUN
ftr-394	225	9	of	of	ADP
ftr-394	225	10	automobiles	automobile	NOUN
ftr-394	225	11	for	for	ADP
ftr-394	225	12	2007	2007	NUM
ftr-394	225	13	is	be	AUX
ftr-394	225	14	48.5	48.5	NUM
ftr-394	225	15	cents	cent	NOUN
ftr-394	225	16	per	per	ADP
ftr-394	225	17	business	business	NOUN
ftr-394	225	18	mile	mile	NOUN
ftr-394	225	19	.	.	PUNCT
ftr-394	226	1	the	the	DET
ftr-394	226	2	optional	optional	ADJ
ftr-394	226	3	standard	standard	ADJ
ftr-394	226	4	mileage	mileage	NOUN
ftr-394	226	5	rate	rate	NOUN
ftr-394	226	6	for	for	ADP
ftr-394	226	7	medical	medical	ADJ
ftr-394	226	8	and	and	CCONJ
ftr-394	226	9	moving	move	VERB
ftr-394	226	10	expenses	expense	NOUN
ftr-394	226	11	is	be	AUX
ftr-394	226	12	20	20	NUM
ftr-394	226	13	cents	cent	NOUN
ftr-394	226	14	per	per	ADP
ftr-394	226	15	mile	mile	NOUN
ftr-394	226	16	.	.	PUNCT
ftr-394	227	1	the	the	DET
ftr-394	227	2	statutory	statutory	ADJ
ftr-394	227	3	rate	rate	NOUN
ftr-394	227	4	for	for	ADP
ftr-394	227	5	charitable	charitable	ADJ
ftr-394	227	6	mileage	mileage	NOUN
ftr-394	227	7	under	under	ADP
ftr-394	227	8	§	§	PROPN
ftr-394	227	9	170(i	170(i	NUM
ftr-394	227	10	)	)	PUNCT
ftr-394	227	11	remains	remain	VERB
ftr-394	227	12	at	at	ADP
ftr-394	227	13	14	14	NUM
ftr-394	227	14	cents	cent	NOUN
ftr-394	227	15	per	per	ADP
ftr-394	227	16	mile	mile	NOUN
ftr-394	227	17	.	.	PUNCT
ftr-394	228	1	a.	a.	NOUN
ftr-394	229	1	the	the	DET
ftr-394	229	2	irs	irs	PROPN
ftr-394	229	3	keeps	keep	VERB
ftr-394	229	4	chasing	chase	VERB
ftr-394	229	5	increases	increase	NOUN
ftr-394	229	6	in	in	ADP
ftr-394	229	7	the	the	DET
ftr-394	229	8	price	price	NOUN
ftr-394	229	9	of	of	ADP
ftr-394	229	10	gasoline	gasoline	NOUN
ftr-394	229	11	.	.	PUNCT
ftr-394	230	1	or	or	CCONJ
ftr-394	230	2	,	,	PUNCT
ftr-394	230	3	is	be	AUX
ftr-394	230	4	the	the	DET
ftr-394	230	5	groundhog	groundhog	NOUN
ftr-394	230	6	sending	send	VERB
ftr-394	230	7	out	out	ADP
ftr-394	230	8	mixed	mixed	ADJ
ftr-394	230	9	signals	signal	NOUN
ftr-394	230	10	?	?	PUNCT
ftr-394	231	1	rev	rev	PROPN
ftr-394	231	2	.	.	PROPN
ftr-394	231	3	proc	proc	PROPN
ftr-394	231	4	.	.	PUNCT
ftr-394	232	1	2007	2007	NUM
ftr-394	232	2	-	-	SYM
ftr-394	232	3	70	70	NUM
ftr-394	232	4	,	,	PUNCT
ftr-394	232	5	2007	2007	NUM
ftr-394	232	6	-	-	SYM
ftr-394	232	7	50	50	NUM
ftr-394	232	8	i.r.b	i.r.b	NOUN
ftr-394	232	9	.	.	PUNCT
ftr-394	233	1	1162	1162	NUM
ftr-394	233	2	(	(	PUNCT
ftr-394	233	3	12/10/07	12/10/07	PROPN
ftr-394	233	4	)	)	PUNCT
ftr-394	233	5	,	,	PUNCT
ftr-394	233	6	superseding	supersede	VERB
ftr-394	233	7	rev	rev	PROPN
ftr-394	233	8	.	.	PROPN
ftr-394	233	9	proc	proc	PROPN
ftr-394	233	10	.	.	PUNCT
ftr-394	234	1	2006	2006	NUM
ftr-394	234	2	-	-	SYM
ftr-394	234	3	49	49	NUM
ftr-394	234	4	,	,	PUNCT
ftr-394	234	5	2006	2006	NUM
ftr-394	234	6	-	-	SYM
ftr-394	234	7	47	47	NUM
ftr-394	234	8	i.r.b	i.r.b	NOUN
ftr-394	234	9	.	.	PUNCT
ftr-394	235	1	936	936	X
ftr-394	235	2	.	.	PUNCT
ftr-394	236	1	the	the	DET
ftr-394	236	2	optional	optional	ADJ
ftr-394	236	3	standard	standard	ADJ
ftr-394	236	4	mileage	mileage	NOUN
ftr-394	236	5	rate	rate	NOUN
ftr-394	236	6	for	for	ADP
ftr-394	236	7	business	business	NOUN
ftr-394	236	8	use	use	NOUN
ftr-394	236	9	of	of	ADP
ftr-394	236	10	automobiles	automobile	NOUN
ftr-394	236	11	for	for	ADP
ftr-394	236	12	2008	2008	NUM
ftr-394	236	13	increases	increase	NOUN
ftr-394	236	14	to	to	ADP
ftr-394	236	15	50.5	50.5	NUM
ftr-394	236	16	cents	cent	NOUN
ftr-394	236	17	per	per	ADP
ftr-394	236	18	business	business	NOUN
ftr-394	236	19	mile	mile	NOUN
ftr-394	236	20	.	.	PUNCT
ftr-394	237	1	the	the	DET
ftr-394	237	2	depreciation	depreciation	NOUN
ftr-394	237	3	component	component	NOUN
ftr-394	237	4	of	of	ADP
ftr-394	237	5	the	the	DET
ftr-394	237	6	mileage	mileage	NOUN
ftr-394	237	7	rate	rate	NOUN
ftr-394	237	8	is	be	AUX
ftr-394	237	9	21	21	NUM
ftr-394	237	10	cents	cent	NOUN
ftr-394	237	11	.	.	PUNCT
ftr-394	238	1	the	the	DET
ftr-394	238	2	optional	optional	ADJ
ftr-394	238	3	standard	standard	ADJ
ftr-394	238	4	mileage	mileage	NOUN
ftr-394	238	5	rate	rate	NOUN
ftr-394	238	6	for	for	ADP
ftr-394	238	7	medical	medical	ADJ
ftr-394	238	8	and	and	CCONJ
ftr-394	238	9	moving	move	VERB
ftr-394	238	10	expenses	expense	NOUN
ftr-394	238	11	goes	go	VERB
ftr-394	238	12	down	down	ADV
ftr-394	238	13	to	to	ADP
ftr-394	238	14	19	19	NUM
ftr-394	238	15	cents	cent	NOUN
ftr-394	238	16	per	per	ADP
ftr-394	238	17	mile	mile	NOUN
ftr-394	238	18	.	.	PUNCT
ftr-394	239	1	the	the	DET
ftr-394	239	2	statutory	statutory	ADJ
ftr-394	239	3	rate	rate	NOUN
ftr-394	239	4	for	for	ADP
ftr-394	239	5	charitable	charitable	ADJ
ftr-394	239	6	mileage	mileage	NOUN
ftr-394	239	7	under	under	ADP
ftr-394	239	8	§	§	PROPN
ftr-394	239	9	170(i	170(i	NUM
ftr-394	239	10	)	)	PUNCT
ftr-394	239	11	remains	remain	VERB
ftr-394	239	12	at	at	ADP
ftr-394	239	13	14	14	NUM
ftr-394	239	14	cents	cent	NOUN
ftr-394	239	15	per	per	ADP
ftr-394	239	16	mile	mile	NOUN
ftr-394	239	17	.	.	PUNCT
ftr-394	240	1	2	2	X
ftr-394	240	2	.	.	X
ftr-394	241	1	oh	oh	INTJ
ftr-394	241	2	,	,	PUNCT
ftr-394	241	3	the	the	DET
ftr-394	241	4	joy	joy	NOUN
ftr-394	241	5	of	of	ADP
ftr-394	241	6	legitimately	legitimately	ADV
ftr-394	241	7	deducting	deduct	VERB
ftr-394	241	8	large	large	ADJ
ftr-394	241	9	capital	capital	NOUN
ftr-394	241	10	expenditures	expenditure	NOUN
ftr-394	241	11	(	(	PUNCT
ftr-394	241	12	except	except	SCONJ
ftr-394	241	13	for	for	ADP
ftr-394	241	14	suvs	suvs	NOUN
ftr-394	241	15	)	)	PUNCT
ftr-394	241	16	!	!	PUNCT
ftr-394	242	1	the	the	DET
ftr-394	242	2	small	small	ADJ
ftr-394	242	3	business	business	NOUN
ftr-394	242	4	and	and	CCONJ
ftr-394	242	5	work	work	VERB
ftr-394	242	6	opportunity	opportunity	NOUN
ftr-394	242	7	tax	tax	NOUN
ftr-394	242	8	act	act	NOUN
ftr-394	242	9	of	of	ADP
ftr-394	242	10	2007	2007	NUM
ftr-394	242	11	amended	amend	VERB
ftr-394	242	12	§	§	PROPN
ftr-394	242	13	179	179	NUM
ftr-394	242	14	to	to	PART
ftr-394	242	15	increase	increase	VERB
ftr-394	242	16	the	the	DET
ftr-394	242	17	amount	amount	NOUN
ftr-394	242	18	deductible	deductible	ADJ
ftr-394	242	19	under	under	ADP
ftr-394	242	20	§	§	PROPN
ftr-394	242	21	179	179	NUM
ftr-394	242	22	to	to	PART
ftr-394	242	23	$	$	SYM
ftr-394	242	24	125,000	125,000	NUM
ftr-394	242	25	for	for	ADP
ftr-394	242	26	tax	tax	NOUN
ftr-394	242	27	years	year	NOUN
ftr-394	242	28	beginning	begin	VERB
ftr-394	242	29	after	after	ADP
ftr-394	242	30	2006	2006	NUM
ftr-394	242	31	and	and	CCONJ
ftr-394	242	32	before	before	ADP
ftr-394	242	33	1/1/11	1/1/11	NUM
ftr-394	242	34	.	.	PUNCT
ftr-394	243	1	the	the	DET
ftr-394	243	2	phase	phase	NOUN
ftr-394	243	3	-	-	PUNCT
ftr-394	243	4	out	out	ADP
ftr-394	243	5	threshold	threshold	NOUN
ftr-394	243	6	was	be	AUX
ftr-394	243	7	increased	increase	VERB
ftr-394	243	8	to	to	ADP
ftr-394	243	9	$	$	SYM
ftr-394	243	10	500,000	500,000	NUM
ftr-394	243	11	.	.	PUNCT
ftr-394	244	1	both	both	DET
ftr-394	244	2	amounts	amount	NOUN
ftr-394	244	3	are	be	AUX
ftr-394	244	4	indexed	index	VERB
ftr-394	244	5	for	for	ADP
ftr-394	244	6	inflation	inflation	NOUN
ftr-394	244	7	after	after	ADP
ftr-394	244	8	2007	2007	NUM
ftr-394	244	9	,	,	PUNCT
ftr-394	244	10	using	use	VERB
ftr-394	244	11	2006	2006	NUM
ftr-394	244	12	as	as	ADP
ftr-394	244	13	a	a	DET
ftr-394	244	14	base	base	NOUN
ftr-394	244	15	year	year	NOUN
ftr-394	244	16	.	.	PUNCT
ftr-394	245	1	the	the	DET
ftr-394	245	2	2007	2007	NUM
ftr-394	245	3	act	act	NOUN
ftr-394	245	4	also	also	ADV
ftr-394	245	5	extends	extend	VERB
ftr-394	245	6	the	the	DET
ftr-394	245	7	inclusion	inclusion	NOUN
ftr-394	245	8	of	of	ADP
ftr-394	245	9	off	off	ADP
ftr-394	245	10	-	-	PUNCT
ftr-394	245	11	the	the	DET
ftr-394	245	12	-	-	PUNCT
ftr-394	245	13	shelf	shelf	NOUN
ftr-394	245	14	computer	computer	NOUN
ftr-394	245	15	software	software	NOUN
ftr-394	245	16	as	as	ADP
ftr-394	245	17	§	§	PROPN
ftr-394	245	18	179	179	NUM
ftr-394	245	19	property	property	NOUN
ftr-394	245	20	for	for	ADP
ftr-394	245	21	one	one	NUM
ftr-394	245	22	year	year	NOUN
ftr-394	245	23	,	,	PUNCT
ftr-394	245	24	until	until	ADP
ftr-394	245	25	1/1/11	1/1/11	NUM
ftr-394	245	26	,	,	PUNCT
ftr-394	245	27	and	and	CCONJ
ftr-394	245	28	likewise	likewise	ADV
ftr-394	245	29	extends	extend	VERB
ftr-394	245	30	the	the	DET
ftr-394	245	31	increased	increase	VERB
ftr-394	245	32	deductible	deductible	ADJ
ftr-394	245	33	amount	amount	NOUN
ftr-394	245	34	(	(	PUNCT
ftr-394	245	35	up	up	ADP
ftr-394	245	36	to	to	ADP
ftr-394	245	37	an	an	DET
ftr-394	245	38	additional	additional	ADJ
ftr-394	245	39	$	$	SYM
ftr-394	245	40	100,000	100,000	NUM
ftr-394	245	41	)	)	PUNCT
ftr-394	245	42	,	,	PUNCT
ftr-394	245	43	and	and	CCONJ
ftr-394	245	44	the	the	DET
ftr-394	245	45	increased	increase	VERB
ftr-394	245	46	phaseout	phaseout	NOUN
ftr-394	245	47	(	(	PUNCT
ftr-394	245	48	$	$	SYM
ftr-394	245	49	600,000	600,000	NUM
ftr-394	245	50	)	)	PUNCT
ftr-394	245	51	for	for	ADP
ftr-394	245	52	gulf	gulf	NOUN
ftr-394	245	53	opportunity	opportunity	NOUN
ftr-394	245	54	zone	zone	NOUN
ftr-394	245	55	property	property	NOUN
ftr-394	245	56	until	until	ADP
ftr-394	245	57	1/1/11	1/1/11	PROPN
ftr-394	245	58	.	.	PROPN
ftr-394	245	59	728	728	NUM
ftr-394	245	60	florida	florida	PROPN
ftr-394	245	61	tax	tax	NOUN
ftr-394	245	62	review	review	NOUN
ftr-394	245	63	[	[	X
ftr-394	245	64	vol	vol	NOUN
ftr-394	245	65	.	.	PUNCT
ftr-394	245	66	8	8	NUM
ftr-394	245	67	:	:	SYM
ftr-394	245	68	si	si	PROPN
ftr-394	245	69	3	3	X
ftr-394	245	70	.	.	PUNCT
ftr-394	245	71	would	would	AUX
ftr-394	245	72	n’t	n’t	VERB
ftr-394	245	73	it	it	PRON
ftr-394	245	74	just	just	ADV
ftr-394	245	75	have	have	AUX
ftr-394	245	76	been	be	AUX
ftr-394	245	77	easier	easy	ADJ
ftr-394	245	78	to	to	PART
ftr-394	245	79	cut	cut	VERB
ftr-394	245	80	rates	rate	NOUN
ftr-394	245	81	in	in	ADP
ftr-394	245	82	october	october	PROPN
ftr-394	245	83	2004	2004	NUM
ftr-394	245	84	?	?	PUNCT
ftr-394	246	1	no	no	INTJ
ftr-394	246	2	.	.	PUNCT
ftr-394	246	3	was	be	AUX
ftr-394	246	4	it	it	PRON
ftr-394	246	5	because	because	SCONJ
ftr-394	246	6	that	that	PRON
ftr-394	246	7	’s	’	VERB
ftr-394	246	8	what	what	PRON
ftr-394	246	9	the	the	DET
ftr-394	246	10	french	french	ADJ
ftr-394	246	11	-	-	PUNCT
ftr-394	246	12	looking	look	VERB
ftr-394	246	13	vietnam	vietnam	PROPN
ftr-394	246	14	war	war	NOUN
ftr-394	246	15	veteran	veteran	NOUN
ftr-394	246	16	was	be	AUX
ftr-394	246	17	proposing	propose	VERB
ftr-394	246	18	?	?	PUNCT
ftr-394	247	1	no	no	INTJ
ftr-394	247	2	,	,	PUNCT
ftr-394	247	3	it	it	PRON
ftr-394	247	4	was	be	AUX
ftr-394	247	5	a	a	DET
ftr-394	247	6	replacement	replacement	NOUN
ftr-394	247	7	for	for	ADP
ftr-394	247	8	the	the	DET
ftr-394	247	9	fsc	fsc	PROPN
ftr-394	247	10	/	/	SYM
ftr-394	247	11	eti	eti	PROPN
ftr-394	247	12	export	export	NOUN
ftr-394	247	13	subsidies	subsidy	NOUN
ftr-394	247	14	.	.	PUNCT
ftr-394	248	1	section	section	NOUN
ftr-394	248	2	102	102	NUM
ftr-394	248	3	of	of	ADP
ftr-394	248	4	the	the	DET
ftr-394	248	5	jobs	job	NOUN
ftr-394	248	6	act	act	NOUN
ftr-394	248	7	of	of	ADP
ftr-394	248	8	2004	2004	NUM
ftr-394	248	9	added	add	VERB
ftr-394	248	10	new	new	ADJ
ftr-394	248	11	code	code	NOUN
ftr-394	248	12	§	§	PROPN
ftr-394	248	13	199	199	NUM
ftr-394	248	14	,	,	PUNCT
ftr-394	248	15	which	which	PRON
ftr-394	248	16	provides	provide	VERB
ftr-394	248	17	a	a	DET
ftr-394	248	18	magical	magical	ADJ
ftr-394	248	19	9	9	NUM
ftr-394	248	20	percent	percent	NOUN
ftr-394	248	21	deduction	deduction	NOUN
ftr-394	248	22	of	of	ADP
ftr-394	248	23	a	a	DET
ftr-394	248	24	percentage	percentage	NOUN
ftr-394	248	25	of	of	ADP
ftr-394	248	26	taxable	taxable	ADJ
ftr-394	248	27	income	income	NOUN
ftr-394	248	28	attributable	attributable	ADJ
ftr-394	248	29	to	to	ADP
ftr-394	248	30	domestic	domestic	ADJ
ftr-394	248	31	manufacturing	manufacturing	NOUN
ftr-394	248	32	activities	activity	NOUN
ftr-394	248	33	.	.	PUNCT
ftr-394	249	1	a.	a.	NOUN
ftr-394	249	2	partnership	partnership	NOUN
ftr-394	249	3	that	that	SCONJ
ftr-394	249	4	extracts	extract	NOUN
ftr-394	249	5	minerals	mineral	NOUN
ftr-394	249	6	is	be	AUX
ftr-394	249	7	a	a	DET
ftr-394	249	8	qualified	qualified	ADJ
ftr-394	249	9	in	in	ADP
ftr-394	249	10	-	-	PUNCT
ftr-394	249	11	kind	kind	NOUN
ftr-394	249	12	partnership	partnership	NOUN
ftr-394	249	13	.	.	PUNCT
ftr-394	250	1	rev	rev	PROPN
ftr-394	250	2	.	.	PROPN
ftr-394	251	1	rul	rul	PROPN
ftr-394	251	2	.	.	PUNCT
ftr-394	251	3	2007	2007	NUM
ftr-394	251	4	-	-	SYM
ftr-394	251	5	30	30	NUM
ftr-394	251	6	,	,	PUNCT
ftr-394	251	7	2007	2007	NUM
ftr-394	251	8	-	-	SYM
ftr-394	251	9	21	21	NUM
ftr-394	251	10	i.r.b	i.r.b	NOUN
ftr-394	251	11	.	.	PUNCT
ftr-394	252	1	1277	1277	NUM
ftr-394	252	2	(	(	PUNCT
ftr-394	252	3	5/21/07	5/21/07	NUM
ftr-394	252	4	)	)	PUNCT
ftr-394	252	5	.	.	PUNCT
ftr-394	253	1	under	under	ADP
ftr-394	253	2	reg	reg	NOUN
ftr-394	253	3	.	.	PUNCT
ftr-394	254	1	§	§	PROPN
ftr-394	254	2	1.199	1.199	NUM
ftr-394	254	3	-	-	SYM
ftr-394	254	4	9(i)(1	9(i)(1	NUM
ftr-394	254	5	)	)	PUNCT
ftr-394	254	6	and	and	CCONJ
ftr-394	254	7	temp	temp	NOUN
ftr-394	254	8	.	.	PUNCT
ftr-394	255	1	reg	reg	NOUN
ftr-394	255	2	.	.	PUNCT
ftr-394	256	1	§	§	PROPN
ftr-394	256	2	1.199	1.199	NUM
ftr-394	256	3	-	-	SYM
ftr-394	256	4	3t(i)(7)(i	3t(i)(7)(i	NUM
ftr-394	256	5	)	)	PUNCT
ftr-394	256	6	,	,	PUNCT
ftr-394	256	7	each	each	DET
ftr-394	256	8	partner	partner	NOUN
ftr-394	256	9	of	of	ADP
ftr-394	256	10	a	a	DET
ftr-394	256	11	qualifying	qualifying	NOUN
ftr-394	256	12	in	in	ADP
ftr-394	256	13	-	-	PUNCT
ftr-394	256	14	kind	kind	NOUN
ftr-394	256	15	partnership	partnership	NOUN
ftr-394	256	16	is	be	AUX
ftr-394	256	17	treated	treat	VERB
ftr-394	256	18	as	as	ADP
ftr-394	256	19	having	having	AUX
ftr-394	256	20	manufactured	manufacture	VERB
ftr-394	256	21	,	,	PUNCT
ftr-394	256	22	produced	produce	VERB
ftr-394	256	23	,	,	PUNCT
ftr-394	256	24	grown	grow	VERB
ftr-394	256	25	,	,	PUNCT
ftr-394	256	26	or	or	CCONJ
ftr-394	256	27	extracted	extract	VERB
ftr-394	256	28	property	property	NOUN
ftr-394	256	29	that	that	PRON
ftr-394	256	30	is	be	AUX
ftr-394	256	31	manufactured	manufacture	VERB
ftr-394	256	32	,	,	PUNCT
ftr-394	256	33	produced	produce	VERB
ftr-394	256	34	,	,	PUNCT
ftr-394	256	35	grown	grow	VERB
ftr-394	256	36	,	,	PUNCT
ftr-394	256	37	or	or	CCONJ
ftr-394	256	38	extracted	extract	VERB
ftr-394	256	39	by	by	ADP
ftr-394	256	40	the	the	DET
ftr-394	256	41	partnership	partnership	NOUN
ftr-394	256	42	that	that	PRON
ftr-394	256	43	is	be	AUX
ftr-394	256	44	distributed	distribute	VERB
ftr-394	256	45	to	to	ADP
ftr-394	256	46	the	the	DET
ftr-394	256	47	partner	partner	NOUN
ftr-394	256	48	.	.	PUNCT
ftr-394	257	1	the	the	DET
ftr-394	257	2	irs	irs	PROPN
ftr-394	257	3	ruled	rule	VERB
ftr-394	257	4	that	that	SCONJ
ftr-394	257	5	the	the	DET
ftr-394	257	6	extraction	extraction	NOUN
ftr-394	257	7	and	and	CCONJ
ftr-394	257	8	processing	processing	NOUN
ftr-394	257	9	of	of	ADP
ftr-394	257	10	minerals	mineral	NOUN
ftr-394	257	11	(	(	PUNCT
ftr-394	257	12	as	as	SCONJ
ftr-394	257	13	defined	define	VERB
ftr-394	257	14	in	in	ADP
ftr-394	257	15	reg	reg	NOUN
ftr-394	257	16	.	.	PUNCT
ftr-394	258	1	§	§	PROPN
ftr-394	258	2	1.611	1.611	NUM
ftr-394	258	3	-	-	SYM
ftr-394	258	4	1(d)(5	1(d)(5	NUM
ftr-394	258	5	)	)	PUNCT
ftr-394	258	6	)	)	PUNCT
ftr-394	258	7	is	be	AUX
ftr-394	258	8	an	an	DET
ftr-394	258	9	activity	activity	NOUN
ftr-394	258	10	qualifying	qualify	VERB
ftr-394	258	11	a	a	DET
ftr-394	258	12	partnership	partnership	NOUN
ftr-394	258	13	under	under	ADP
ftr-394	258	14	these	these	DET
ftr-394	258	15	provisions	provision	NOUN
ftr-394	258	16	.	.	PUNCT
ftr-394	259	1	thus	thus	ADV
ftr-394	259	2	,	,	PUNCT
ftr-394	259	3	a	a	DET
ftr-394	259	4	partnership	partnership	NOUN
ftr-394	259	5	engaged	engage	VERB
ftr-394	259	6	solely	solely	ADV
ftr-394	259	7	in	in	ADP
ftr-394	259	8	the	the	DET
ftr-394	259	9	extraction	extraction	NOUN
ftr-394	259	10	and	and	CCONJ
ftr-394	259	11	processing	processing	NOUN
ftr-394	259	12	of	of	ADP
ftr-394	259	13	minerals	mineral	NOUN
ftr-394	259	14	within	within	ADP
ftr-394	259	15	the	the	DET
ftr-394	259	16	united	united	PROPN
ftr-394	259	17	states	states	PROPN
ftr-394	259	18	will	will	AUX
ftr-394	259	19	be	be	AUX
ftr-394	259	20	a	a	DET
ftr-394	259	21	qualifying	qualifying	NOUN
ftr-394	259	22	partnership	partnership	NOUN
ftr-394	259	23	as	as	ADP
ftr-394	259	24	of	of	ADP
ftr-394	259	25	the	the	DET
ftr-394	259	26	effective	effective	ADJ
ftr-394	259	27	date	date	NOUN
ftr-394	259	28	of	of	ADP
ftr-394	259	29	§	§	PROPN
ftr-394	259	30	199	199	NUM
ftr-394	259	31	.	.	PUNCT
ftr-394	260	1	b.	b.	PROPN
ftr-394	260	2	rev	rev	PROPN
ftr-394	260	3	.	.	PROPN
ftr-394	260	4	proc	proc	PROPN
ftr-394	260	5	.	.	PUNCT
ftr-394	261	1	2007	2007	NUM
ftr-394	261	2	-	-	SYM
ftr-394	261	3	34	34	NUM
ftr-394	261	4	,	,	PUNCT
ftr-394	261	5	2007	2007	NUM
ftr-394	261	6	-	-	SYM
ftr-394	261	7	23	23	NUM
ftr-394	261	8	i.r.b	i.r.b	NOUN
ftr-394	261	9	.	.	PUNCT
ftr-394	262	1	1345	1345	NUM
ftr-394	262	2	(	(	PUNCT
ftr-394	262	3	6/4/07	6/4/07	NUM
ftr-394	262	4	)	)	PUNCT
ftr-394	262	5	.	.	PUNCT
ftr-394	263	1	this	this	DET
ftr-394	263	2	revenue	revenue	NOUN
ftr-394	263	3	procedure	procedure	NOUN
ftr-394	263	4	provides	provide	VERB
ftr-394	263	5	procedures	procedure	NOUN
ftr-394	263	6	that	that	PRON
ftr-394	263	7	allow	allow	VERB
ftr-394	263	8	certain	certain	ADJ
ftr-394	263	9	large	large	ADJ
ftr-394	263	10	partnerships	partnership	NOUN
ftr-394	263	11	and	and	CCONJ
ftr-394	263	12	widely	widely	ADV
ftr-394	263	13	held	hold	VERB
ftr-394	263	14	subchapter	subchapter	NOUN
ftr-394	263	15	s	s	PART
ftr-394	263	16	corporations	corporation	NOUN
ftr-394	263	17	to	to	PART
ftr-394	263	18	calculate	calculate	VERB
ftr-394	263	19	,	,	PUNCT
ftr-394	263	20	at	at	ADP
ftr-394	263	21	the	the	DET
ftr-394	263	22	entity	entity	NOUN
ftr-394	263	23	level	level	NOUN
ftr-394	263	24	,	,	PUNCT
ftr-394	263	25	qualified	qualified	ADJ
ftr-394	263	26	production	production	NOUN
ftr-394	263	27	activities	activity	NOUN
ftr-394	263	28	income	income	NOUN
ftr-394	263	29	and	and	CCONJ
ftr-394	263	30	w-2	w-2	NOUN
ftr-394	263	31	wages	wage	NOUN
ftr-394	263	32	for	for	ADP
ftr-394	263	33	purposes	purpose	NOUN
ftr-394	263	34	of	of	ADP
ftr-394	263	35	the	the	DET
ftr-394	263	36	§	§	PROPN
ftr-394	263	37	199	199	NUM
ftr-394	263	38	domestic	domestic	ADJ
ftr-394	263	39	production	production	NOUN
ftr-394	263	40	deduction	deduction	NOUN
ftr-394	263	41	.	.	PUNCT
ftr-394	264	1	c.	c.	PROPN
ftr-394	264	2	rev	rev	PROPN
ftr-394	264	3	.	.	PROPN
ftr-394	264	4	proc	proc	PROPN
ftr-394	264	5	.	.	PUNCT
ftr-394	265	1	2007	2007	NUM
ftr-394	265	2	-	-	SYM
ftr-394	265	3	35	35	NUM
ftr-394	265	4	,	,	PUNCT
ftr-394	265	5	2007	2007	NUM
ftr-394	265	6	-	-	SYM
ftr-394	265	7	23	23	NUM
ftr-394	265	8	i.r.b	i.r.b	NOUN
ftr-394	265	9	.	.	PUNCT
ftr-394	266	1	1349	1349	NUM
ftr-394	266	2	(	(	PUNCT
ftr-394	266	3	6/4/07	6/4/07	NUM
ftr-394	266	4	)	)	PUNCT
ftr-394	266	5	.	.	PUNCT
ftr-394	267	1	this	this	DET
ftr-394	267	2	revenue	revenue	NOUN
ftr-394	267	3	procedure	procedure	NOUN
ftr-394	267	4	provides	provide	VERB
ftr-394	267	5	statistical	statistical	ADJ
ftr-394	267	6	sampling	sampling	NOUN
ftr-394	267	7	methodologies	methodology	NOUN
ftr-394	267	8	for	for	ADP
ftr-394	267	9	various	various	ADJ
ftr-394	267	10	allocations	allocation	NOUN
ftr-394	267	11	between	between	ADP
ftr-394	267	12	domestic	domestic	ADJ
ftr-394	267	13	and	and	CCONJ
ftr-394	267	14	non	non	ADJ
ftr-394	267	15	-	-	ADJ
ftr-394	267	16	domestic	domestic	ADJ
ftr-394	267	17	production	production	NOUN
ftr-394	267	18	activities	activity	NOUN
ftr-394	267	19	.	.	PUNCT
ftr-394	268	1	4	4	X
ftr-394	268	2	.	.	X
ftr-394	268	3	irs	irs	PROPN
ftr-394	268	4	rules	rule	NOUN
ftr-394	268	5	on	on	ADP
ftr-394	268	6	accountable	accountable	ADJ
ftr-394	268	7	plans	plan	NOUN
ftr-394	268	8	.	.	PUNCT
ftr-394	269	1	rev	rev	PROPN
ftr-394	269	2	.	.	PROPN
ftr-394	270	1	rul	rul	PROPN
ftr-394	270	2	.	.	PROPN
ftr-394	271	1	200656	200656	NUM
ftr-394	271	2	,	,	PUNCT
ftr-394	271	3	2006	2006	NUM
ftr-394	271	4	-	-	SYM
ftr-394	271	5	46	46	NUM
ftr-394	271	6	i.r.b	i.r.b	NOUN
ftr-394	271	7	.	.	PUNCT
ftr-394	272	1	874	874	NUM
ftr-394	272	2	(	(	PUNCT
ftr-394	272	3	11/13/06	11/13/06	NUM
ftr-394	272	4	)	)	PUNCT
ftr-394	272	5	.	.	PUNCT
ftr-394	273	1	if	if	SCONJ
ftr-394	273	2	employers	employer	NOUN
ftr-394	273	3	pay	pay	VERB
ftr-394	273	4	expense	expense	NOUN
ftr-394	273	5	allowances	allowance	NOUN
ftr-394	273	6	in	in	ADP
ftr-394	273	7	excess	excess	NOUN
ftr-394	273	8	of	of	ADP
ftr-394	273	9	the	the	DET
ftr-394	273	10	amount	amount	NOUN
ftr-394	273	11	that	that	PRON
ftr-394	273	12	may	may	AUX
ftr-394	273	13	be	be	AUX
ftr-394	273	14	deemed	deem	VERB
ftr-394	273	15	substantiated	substantiate	VERB
ftr-394	273	16	without	without	ADP
ftr-394	273	17	requiring	require	VERB
ftr-394	273	18	actual	actual	ADJ
ftr-394	273	19	substantiation	substantiation	NOUN
ftr-394	273	20	of	of	ADP
ftr-394	273	21	all	all	DET
ftr-394	273	22	the	the	DET
ftr-394	273	23	expenses	expense	NOUN
ftr-394	273	24	or	or	CCONJ
ftr-394	273	25	repayment	repayment	NOUN
ftr-394	273	26	of	of	ADP
ftr-394	273	27	the	the	DET
ftr-394	273	28	excess	excess	ADJ
ftr-394	273	29	amount	amount	NOUN
ftr-394	273	30	,	,	PUNCT
ftr-394	273	31	and	and	CCONJ
ftr-394	273	32	the	the	DET
ftr-394	273	33	expense	expense	NOUN
ftr-394	273	34	allowance	allowance	NOUN
ftr-394	273	35	arrangement	arrangement	NOUN
ftr-394	273	36	has	have	VERB
ftr-394	273	37	no	no	DET
ftr-394	273	38	mechanism	mechanism	NOUN
ftr-394	273	39	or	or	CCONJ
ftr-394	273	40	process	process	NOUN
ftr-394	273	41	to	to	PART
ftr-394	273	42	determine	determine	VERB
ftr-394	273	43	when	when	SCONJ
ftr-394	273	44	an	an	DET
ftr-394	273	45	allowance	allowance	NOUN
ftr-394	273	46	exceeds	exceed	VERB
ftr-394	273	47	the	the	DET
ftr-394	273	48	amount	amount	NOUN
ftr-394	273	49	that	that	PRON
ftr-394	273	50	may	may	AUX
ftr-394	273	51	be	be	AUX
ftr-394	273	52	deemed	deem	VERB
ftr-394	273	53	substantiated	substantiate	VERB
ftr-394	273	54	,	,	PUNCT
ftr-394	273	55	then	then	ADV
ftr-394	273	56	the	the	DET
ftr-394	273	57	failure	failure	NOUN
ftr-394	273	58	of	of	ADP
ftr-394	273	59	the	the	DET
ftr-394	273	60	arrangement	arrangement	NOUN
ftr-394	273	61	to	to	PART
ftr-394	273	62	treat	treat	VERB
ftr-394	273	63	the	the	DET
ftr-394	273	64	excess	excess	ADJ
ftr-394	273	65	allowances	allowance	NOUN
ftr-394	273	66	as	as	SCONJ
ftr-394	273	67	wages	wage	NOUN
ftr-394	273	68	for	for	ADP
ftr-394	273	69	employment	employment	NOUN
ftr-394	273	70	tax	tax	NOUN
ftr-394	273	71	purposes	purpose	NOUN
ftr-394	273	72	causes	cause	VERB
ftr-394	273	73	all	all	DET
ftr-394	273	74	payment	payment	NOUN
ftr-394	273	75	made	make	VERB
ftr-394	273	76	under	under	ADP
ftr-394	273	77	the	the	DET
ftr-394	273	78	arrangement	arrangement	NOUN
ftr-394	273	79	to	to	PART
ftr-394	273	80	be	be	AUX
ftr-394	273	81	treated	treat	VERB
ftr-394	273	82	as	as	SCONJ
ftr-394	273	83	made	make	VERB
ftr-394	273	84	under	under	ADP
ftr-394	273	85	a	a	DET
ftr-394	273	86	nonaccountable	nonaccountable	ADJ
ftr-394	273	87	plan	plan	NOUN
ftr-394	273	88	.	.	PUNCT
ftr-394	274	1	this	this	DET
ftr-394	274	2	rule	rule	NOUN
ftr-394	274	3	is	be	AUX
ftr-394	274	4	not	not	PART
ftr-394	274	5	effective	effective	ADJ
ftr-394	274	6	for	for	ADP
ftr-394	274	7	taxable	taxable	ADJ
ftr-394	274	8	periods	period	NOUN
ftr-394	274	9	ending	end	VERB
ftr-394	274	10	on	on	ADP
ftr-394	274	11	or	or	CCONJ
ftr-394	274	12	before	before	ADP
ftr-394	274	13	12/31/06	12/31/06	PROPN
ftr-394	274	14	in	in	ADP
ftr-394	274	15	the	the	DET
ftr-394	274	16	absence	absence	NOUN
ftr-394	274	17	of	of	ADP
ftr-394	274	18	intentional	intentional	ADJ
ftr-394	274	19	noncompliance	noncompliance	NOUN
ftr-394	274	20	.	.	PUNCT
ftr-394	275	1	2008	2008	NUM
ftr-394	275	2	]	]	PUNCT
ftr-394	275	3	recent	recent	ADJ
ftr-394	275	4	developments	development	NOUN
ftr-394	275	5	in	in	ADP
ftr-394	275	6	federal	federal	ADJ
ftr-394	275	7	income	income	NOUN
ftr-394	275	8	taxation	taxation	NOUN
ftr-394	275	9	729	729	NUM
ftr-394	275	10	•	•	NOUN
ftr-394	275	11	the	the	DET
ftr-394	275	12	facts	fact	NOUN
ftr-394	275	13	of	of	ADP
ftr-394	275	14	this	this	DET
ftr-394	275	15	ruling	ruling	NOUN
ftr-394	275	16	involve	involve	VERB
ftr-394	275	17	reimbursement	reimbursement	NOUN
ftr-394	275	18	of	of	ADP
ftr-394	275	19	long	long	ADJ
ftr-394	275	20	-	-	PUNCT
ftr-394	275	21	haul	haul	NOUN
ftr-394	275	22	truck	truck	NOUN
ftr-394	275	23	drivers	driver	NOUN
ftr-394	275	24	for	for	ADP
ftr-394	275	25	meal	meal	NOUN
ftr-394	275	26	and	and	CCONJ
ftr-394	275	27	incidental	incidental	ADJ
ftr-394	275	28	expenses	expense	NOUN
ftr-394	275	29	on	on	ADP
ftr-394	275	30	a	a	DET
ftr-394	275	31	“	"	PUNCT
ftr-394	275	32	cents	cent	NOUN
ftr-394	275	33	-	-	PUNCT
ftr-394	275	34	per	per	ADP
ftr-394	275	35	-	-	PUNCT
ftr-394	275	36	mile	mile	NOUN
ftr-394	275	37	driven	drive	VERB
ftr-394	275	38	”	"	PUNCT
ftr-394	275	39	basis	basis	NOUN
ftr-394	275	40	that	that	PRON
ftr-394	275	41	regularly	regularly	ADV
ftr-394	275	42	exceeds	exceed	VERB
ftr-394	275	43	$	$	SYM
ftr-394	275	44	52	52	NUM
ftr-394	275	45	per	per	ADP
ftr-394	275	46	day	day	NOUN
ftr-394	275	47	–	–	PUNCT
ftr-394	275	48	the	the	DET
ftr-394	275	49	amount	amount	NOUN
ftr-394	275	50	determined	determine	VERB
ftr-394	275	51	by	by	ADP
ftr-394	275	52	§	§	PROPN
ftr-394	275	53	4.04	4.04	NUM
ftr-394	275	54	of	of	ADP
ftr-394	275	55	rev	rev	PROPN
ftr-394	275	56	.	.	PROPN
ftr-394	275	57	proc	proc	PROPN
ftr-394	275	58	.	.	PUNCT
ftr-394	276	1	2005	2005	NUM
ftr-394	276	2	-	-	SYM
ftr-394	276	3	67	67	NUM
ftr-394	276	4	,	,	PUNCT
ftr-394	276	5	2005	2005	NUM
ftr-394	276	6	-	-	SYM
ftr-394	276	7	2	2	NUM
ftr-394	276	8	c.b	c.b	PROPN
ftr-394	276	9	.	.	PROPN
ftr-394	276	10	729	729	NUM
ftr-394	276	11	.	.	X
ftr-394	276	12	5	5	NUM
ftr-394	276	13	.	.	PUNCT
ftr-394	277	1	the	the	DET
ftr-394	277	2	tax	tax	NOUN
ftr-394	277	3	relief	relief	NOUN
ftr-394	277	4	and	and	CCONJ
ftr-394	277	5	health	health	NOUN
ftr-394	277	6	care	care	NOUN
ftr-394	277	7	act	act	NOUN
ftr-394	277	8	of	of	ADP
ftr-394	277	9	2006	2006	NUM
ftr-394	277	10	§	§	PROPN
ftr-394	277	11	108	108	NUM
ftr-394	277	12	extends	extend	VERB
ftr-394	277	13	the	the	DET
ftr-394	277	14	§	§	PROPN
ftr-394	277	15	62(a)(2)(d	62(a)(2)(d	NOUN
ftr-394	277	16	)	)	PUNCT
ftr-394	277	17	above	above	ADP
ftr-394	277	18	-	-	PUNCT
ftr-394	277	19	the	the	DET
ftr-394	277	20	-	-	PUNCT
ftr-394	277	21	line	line	NOUN
ftr-394	277	22	$	$	SYM
ftr-394	277	23	250	250	NUM
ftr-394	277	24	deduction	deduction	NOUN
ftr-394	277	25	for	for	ADP
ftr-394	277	26	k-12	k-12	NOUN
ftr-394	277	27	teacher	teacher	NOUN
ftr-394	277	28	classroom	classroom	NOUN
ftr-394	277	29	expenses	expense	NOUN
ftr-394	277	30	to	to	ADP
ftr-394	277	31	2006	2006	NUM
ftr-394	277	32	and	and	CCONJ
ftr-394	277	33	2007	2007	NUM
ftr-394	277	34	.	.	PUNCT
ftr-394	278	1	6	6	NUM
ftr-394	278	2	.	.	X
ftr-394	278	3	the	the	DET
ftr-394	278	4	tax	tax	NOUN
ftr-394	278	5	relief	relief	NOUN
ftr-394	278	6	and	and	CCONJ
ftr-394	278	7	health	health	NOUN
ftr-394	278	8	care	care	NOUN
ftr-394	278	9	act	act	NOUN
ftr-394	278	10	of	of	ADP
ftr-394	278	11	2006	2006	NUM
ftr-394	278	12	§	§	PROPN
ftr-394	278	13	109	109	NUM
ftr-394	278	14	extends	extend	VERB
ftr-394	278	15	the	the	DET
ftr-394	278	16	expensing	expensing	NOUN
ftr-394	278	17	of	of	ADP
ftr-394	278	18	brownfields	brownfield	NOUN
ftr-394	278	19	remediation	remediation	NOUN
ftr-394	278	20	costs	cost	NOUN
ftr-394	278	21	under	under	ADP
ftr-394	278	22	§	§	PROPN
ftr-394	278	23	198	198	NUM
ftr-394	278	24	to	to	ADP
ftr-394	278	25	2006	2006	NUM
ftr-394	278	26	and	and	CCONJ
ftr-394	278	27	2007	2007	NUM
ftr-394	278	28	.	.	PUNCT
ftr-394	279	1	it	it	PRON
ftr-394	279	2	also	also	ADV
ftr-394	279	3	provides	provide	VERB
ftr-394	279	4	that	that	SCONJ
ftr-394	279	5	sites	site	NOUN
ftr-394	279	6	contaminated	contaminate	VERB
ftr-394	279	7	by	by	ADP
ftr-394	279	8	petroleum	petroleum	NOUN
ftr-394	279	9	products	product	NOUN
ftr-394	279	10	will	will	AUX
ftr-394	279	11	be	be	AUX
ftr-394	279	12	eligible	eligible	ADJ
ftr-394	279	13	for	for	ADP
ftr-394	279	14	the	the	DET
ftr-394	279	15	deduction	deduction	NOUN
ftr-394	279	16	.	.	PUNCT
ftr-394	280	1	7	7	X
ftr-394	280	2	.	.	X
ftr-394	280	3	deductions	deduction	NOUN
ftr-394	280	4	go	go	VERB
ftr-394	280	5	up	up	ADP
ftr-394	280	6	in	in	ADP
ftr-394	280	7	smoke	smoke	NOUN
ftr-394	280	8	.	.	PUNCT
ftr-394	281	1	distributing	distribute	VERB
ftr-394	281	2	california	california	PROPN
ftr-394	281	3	legal	legal	ADJ
ftr-394	281	4	medical	medical	ADJ
ftr-394	281	5	marijuana	marijuana	PROPN
ftr-394	281	6	is	be	AUX
ftr-394	281	7	illegal	illegal	ADJ
ftr-394	281	8	drug	drug	NOUN
ftr-394	281	9	trafficking	trafficking	NOUN
ftr-394	281	10	.	.	PUNCT
ftr-394	282	1	californians	californian	NOUN
ftr-394	282	2	helping	help	VERB
ftr-394	282	3	to	to	PART
ftr-394	282	4	alleviate	alleviate	VERB
ftr-394	282	5	medical	medical	ADJ
ftr-394	282	6	problems	problem	NOUN
ftr-394	282	7	,	,	PUNCT
ftr-394	282	8	inc	inc	PROPN
ftr-394	282	9	.	.	PROPN
ftr-394	283	1	v.	v.	PROPN
ftr-394	283	2	commissioner	commissioner	PROPN
ftr-394	283	3	,	,	PUNCT
ftr-394	283	4	128	128	NUM
ftr-394	283	5	t.c	t.c	PROPN
ftr-394	283	6	.	.	PROPN
ftr-394	283	7	173	173	NUM
ftr-394	283	8	(	(	PUNCT
ftr-394	283	9	5/15/07	5/15/07	NUM
ftr-394	283	10	)	)	PUNCT
ftr-394	283	11	.	.	PUNCT
ftr-394	284	1	taxpayer	taxpayer	NOUN
ftr-394	284	2	is	be	AUX
ftr-394	284	3	a	a	DET
ftr-394	284	4	california	california	PROPN
ftr-394	284	5	public	public	ADJ
ftr-394	284	6	benefit	benefit	NOUN
ftr-394	284	7	corporation	corporation	NOUN
ftr-394	284	8	engaged	engage	VERB
ftr-394	284	9	in	in	ADP
ftr-394	284	10	the	the	DET
ftr-394	284	11	business	business	NOUN
ftr-394	284	12	of	of	ADP
ftr-394	284	13	providing	provide	VERB
ftr-394	284	14	care	care	NOUN
ftr-394	284	15	services	service	NOUN
ftr-394	284	16	to	to	ADP
ftr-394	284	17	its	its	PRON
ftr-394	284	18	members	member	NOUN
ftr-394	284	19	with	with	ADP
ftr-394	284	20	a	a	DET
ftr-394	284	21	secondary	secondary	ADJ
ftr-394	284	22	purpose	purpose	NOUN
ftr-394	284	23	to	to	PART
ftr-394	284	24	provide	provide	VERB
ftr-394	284	25	medical	medical	ADJ
ftr-394	284	26	marijuana	marijuana	NOUN
ftr-394	284	27	to	to	ADP
ftr-394	284	28	members	member	NOUN
ftr-394	284	29	pursuant	pursuant	ADJ
ftr-394	284	30	to	to	ADP
ftr-394	284	31	the	the	DET
ftr-394	284	32	california	california	PROPN
ftr-394	284	33	compassionate	compassionate	ADJ
ftr-394	284	34	use	use	NOUN
ftr-394	284	35	act	act	NOUN
ftr-394	284	36	of	of	ADP
ftr-394	284	37	1996	1996	NUM
ftr-394	284	38	and	and	CCONJ
ftr-394	284	39	to	to	PART
ftr-394	284	40	instruct	instruct	VERB
ftr-394	284	41	those	those	DET
ftr-394	284	42	individuals	individual	NOUN
ftr-394	284	43	on	on	ADP
ftr-394	284	44	how	how	SCONJ
ftr-394	284	45	to	to	PART
ftr-394	284	46	use	use	VERB
ftr-394	284	47	medical	medical	ADJ
ftr-394	284	48	marijuana	marijuana	NOUN
ftr-394	284	49	to	to	PART
ftr-394	284	50	benefit	benefit	VERB
ftr-394	284	51	their	their	PRON
ftr-394	284	52	health	health	NOUN
ftr-394	284	53	.	.	PUNCT
ftr-394	285	1	section	section	NOUN
ftr-394	285	2	280e	280e	PROPN
ftr-394	285	3	disallows	disallow	VERB
ftr-394	285	4	deductions	deduction	NOUN
ftr-394	285	5	in	in	ADP
ftr-394	285	6	a	a	DET
ftr-394	285	7	trade	trade	NOUN
ftr-394	285	8	or	or	CCONJ
ftr-394	285	9	business	business	NOUN
ftr-394	285	10	of	of	ADP
ftr-394	285	11	trafficking	traffic	VERB
ftr-394	285	12	in	in	ADP
ftr-394	285	13	controlled	control	VERB
ftr-394	285	14	substances	substance	NOUN
ftr-394	285	15	within	within	ADP
ftr-394	285	16	the	the	DET
ftr-394	285	17	meaning	meaning	NOUN
ftr-394	285	18	of	of	ADP
ftr-394	285	19	schedules	schedule	NOUN
ftr-394	285	20	i	i	PRON
ftr-394	285	21	or	or	CCONJ
ftr-394	285	22	ii	ii	PROPN
ftr-394	285	23	of	of	ADP
ftr-394	285	24	the	the	DET
ftr-394	285	25	controlled	control	VERB
ftr-394	285	26	substances	substance	NOUN
ftr-394	285	27	act	act	PROPN
ftr-394	285	28	,	,	PUNCT
ftr-394	285	29	which	which	PRON
ftr-394	285	30	includes	include	VERB
ftr-394	285	31	marijuana	marijuana	PROPN
ftr-394	285	32	.	.	PUNCT
ftr-394	286	1	the	the	DET
ftr-394	286	2	tax	tax	NOUN
ftr-394	286	3	court	court	NOUN
ftr-394	286	4	(	(	PUNCT
ftr-394	286	5	judge	judge	PROPN
ftr-394	286	6	laro	laro	PROPN
ftr-394	286	7	)	)	PUNCT
ftr-394	286	8	held	hold	VERB
ftr-394	286	9	that	that	SCONJ
ftr-394	286	10	supplying	supply	VERB
ftr-394	286	11	medical	medical	ADJ
ftr-394	286	12	marijuana	marijuana	PROPN
ftr-394	286	13	to	to	ADP
ftr-394	286	14	taxpayer	taxpayer	PROPN
ftr-394	286	15	’s	’s	PART
ftr-394	286	16	members	member	NOUN
ftr-394	286	17	is	be	AUX
ftr-394	286	18	trafficking	traffic	VERB
ftr-394	286	19	in	in	ADP
ftr-394	286	20	a	a	DET
ftr-394	286	21	controlled	control	VERB
ftr-394	286	22	substance	substance	NOUN
ftr-394	286	23	,	,	PUNCT
ftr-394	286	24	and	and	CCONJ
ftr-394	286	25	disallowed	disallow	VERB
ftr-394	286	26	all	all	DET
ftr-394	286	27	deductions	deduction	NOUN
ftr-394	286	28	with	with	ADP
ftr-394	286	29	respect	respect	NOUN
ftr-394	286	30	to	to	ADP
ftr-394	286	31	distributing	distribute	VERB
ftr-394	286	32	the	the	DET
ftr-394	286	33	marijuana	marijuana	PROPN
ftr-394	286	34	.	.	PUNCT
ftr-394	287	1	however	however	ADV
ftr-394	287	2	,	,	PUNCT
ftr-394	287	3	the	the	DET
ftr-394	287	4	court	court	NOUN
ftr-394	287	5	also	also	ADV
ftr-394	287	6	found	find	VERB
ftr-394	287	7	that	that	SCONJ
ftr-394	287	8	the	the	DET
ftr-394	287	9	taxpayer	taxpayer	NOUN
ftr-394	287	10	’s	’s	PART
ftr-394	287	11	care	care	NOUN
ftr-394	287	12	-	-	PUNCT
ftr-394	287	13	giving	give	VERB
ftr-394	287	14	activities	activity	NOUN
ftr-394	287	15	for	for	ADP
ftr-394	287	16	terminally	terminally	ADV
ftr-394	287	17	ill	ill	ADJ
ftr-394	287	18	patients	patient	NOUN
ftr-394	287	19	were	be	AUX
ftr-394	287	20	a	a	DET
ftr-394	287	21	separate	separate	ADJ
ftr-394	287	22	trade	trade	NOUN
ftr-394	287	23	or	or	CCONJ
ftr-394	287	24	business	business	NOUN
ftr-394	287	25	from	from	ADP
ftr-394	287	26	its	its	PRON
ftr-394	287	27	medical	medical	ADJ
ftr-394	287	28	marijuana	marijuana	PROPN
ftr-394	287	29	delivery	delivery	NOUN
ftr-394	287	30	.	.	PUNCT
ftr-394	288	1	expenses	expense	NOUN
ftr-394	288	2	allocable	allocable	ADJ
ftr-394	288	3	to	to	ADP
ftr-394	288	4	the	the	DET
ftr-394	288	5	caregiving	caregive	VERB
ftr-394	288	6	activity	activity	NOUN
ftr-394	288	7	remained	remain	VERB
ftr-394	288	8	deductible	deductible	ADJ
ftr-394	288	9	as	as	ADP
ftr-394	288	10	ordinary	ordinary	ADJ
ftr-394	288	11	and	and	CCONJ
ftr-394	288	12	necessary	necessary	ADJ
ftr-394	288	13	business	business	NOUN
ftr-394	288	14	expenses	expense	NOUN
ftr-394	288	15	.	.	PUNCT
ftr-394	289	1	the	the	DET
ftr-394	289	2	court	court	NOUN
ftr-394	289	3	allocated	allocate	VERB
ftr-394	289	4	expenses	expense	NOUN
ftr-394	289	5	between	between	ADP
ftr-394	289	6	the	the	DET
ftr-394	289	7	two	two	NUM
ftr-394	289	8	businesses	business	NOUN
ftr-394	289	9	on	on	ADP
ftr-394	289	10	the	the	DET
ftr-394	289	11	basis	basis	NOUN
ftr-394	289	12	of	of	ADP
ftr-394	289	13	the	the	DET
ftr-394	289	14	number	number	NOUN
ftr-394	289	15	of	of	ADP
ftr-394	289	16	employees	employee	NOUN
ftr-394	289	17	and	and	CCONJ
ftr-394	289	18	the	the	DET
ftr-394	289	19	portion	portion	NOUN
ftr-394	289	20	of	of	ADP
ftr-394	289	21	the	the	DET
ftr-394	289	22	taxpayer	taxpayer	NOUN
ftr-394	289	23	’s	’s	PART
ftr-394	289	24	facilities	facility	NOUN
ftr-394	289	25	devoted	devote	VERB
ftr-394	289	26	to	to	ADP
ftr-394	289	27	each	each	PRON
ftr-394	289	28	.	.	PUNCT
ftr-394	290	1	•	•	NOUN
ftr-394	290	2	the	the	DET
ftr-394	290	3	commissioner	commissioner	NOUN
ftr-394	290	4	conceded	concede	VERB
ftr-394	290	5	that	that	SCONJ
ftr-394	290	6	§	§	PROPN
ftr-394	290	7	280e	280e	PROPN
ftr-394	290	8	did	do	AUX
ftr-394	290	9	not	not	PART
ftr-394	290	10	operate	operate	VERB
ftr-394	290	11	to	to	PART
ftr-394	290	12	deny	deny	VERB
ftr-394	290	13	the	the	DET
ftr-394	290	14	cost	cost	NOUN
ftr-394	290	15	of	of	ADP
ftr-394	290	16	goods	good	NOUN
ftr-394	290	17	sold	sell	VERB
ftr-394	290	18	to	to	ADP
ftr-394	290	19	the	the	DET
ftr-394	290	20	taxpayer	taxpayer	NOUN
ftr-394	290	21	.	.	PUNCT
ftr-394	291	1	that	that	DET
ftr-394	291	2	concession	concession	NOUN
ftr-394	291	3	was	be	AUX
ftr-394	291	4	based	base	VERB
ftr-394	291	5	on	on	ADP
ftr-394	291	6	case	case	NOUN
ftr-394	291	7	law	law	NOUN
ftr-394	291	8	predating	predate	VERB
ftr-394	291	9	the	the	DET
ftr-394	291	10	enactment	enactment	NOUN
ftr-394	291	11	of	of	ADP
ftr-394	291	12	the	the	DET
ftr-394	291	13	last	last	ADJ
ftr-394	291	14	sentence	sentence	NOUN
ftr-394	291	15	of	of	ADP
ftr-394	291	16	§	§	PROPN
ftr-394	291	17	263a(a)(2	263a(a)(2	NUM
ftr-394	291	18	)	)	PUNCT
ftr-394	291	19	.	.	PUNCT
ftr-394	292	1	see	see	VERB
ftr-394	292	2	,	,	PUNCT
ftr-394	292	3	e.g.	e.g.	ADV
ftr-394	292	4	,	,	PUNCT
ftr-394	292	5	franklin	franklin	PROPN
ftr-394	292	6	v.	v.	PROPN
ftr-394	292	7	commissioner	commissioner	PROPN
ftr-394	292	8	,	,	PUNCT
ftr-394	292	9	t.c	t.c	PROPN
ftr-394	292	10	.	.	PROPN
ftr-394	292	11	memo	memo	NOUN
ftr-394	292	12	.	.	PUNCT
ftr-394	293	1	1993	1993	NUM
ftr-394	293	2	-	-	SYM
ftr-394	293	3	184	184	NUM
ftr-394	293	4	(	(	PUNCT
ftr-394	293	5	1993	1993	NUM
ftr-394	293	6	)	)	PUNCT
ftr-394	293	7	.	.	PUNCT
ftr-394	294	1	the	the	DET
ftr-394	294	2	last	last	ADJ
ftr-394	294	3	sentence	sentence	NOUN
ftr-394	294	4	of	of	ADP
ftr-394	294	5	§	§	PROPN
ftr-394	294	6	263a(a)(2	263a(a)(2	NUM
ftr-394	294	7	)	)	PUNCT
ftr-394	294	8	states	state	NOUN
ftr-394	294	9	:	:	PUNCT
ftr-394	294	10	“	"	PUNCT
ftr-394	294	11	any	any	DET
ftr-394	294	12	cost	cost	NOUN
ftr-394	294	13	which	which	PRON
ftr-394	294	14	(	(	PUNCT
ftr-394	294	15	but	but	CCONJ
ftr-394	294	16	for	for	ADP
ftr-394	294	17	this	this	DET
ftr-394	294	18	subsection	subsection	NOUN
ftr-394	294	19	)	)	PUNCT
ftr-394	294	20	could	could	AUX
ftr-394	294	21	not	not	PART
ftr-394	294	22	be	be	AUX
ftr-394	294	23	taken	take	VERB
ftr-394	294	24	into	into	ADP
ftr-394	294	25	account	account	NOUN
ftr-394	294	26	in	in	ADP
ftr-394	294	27	computing	compute	VERB
ftr-394	294	28	taxable	taxable	ADJ
ftr-394	294	29	income	income	NOUN
ftr-394	294	30	for	for	ADP
ftr-394	294	31	any	any	DET
ftr-394	294	32	taxable	taxable	ADJ
ftr-394	294	33	year	year	NOUN
ftr-394	294	34	shall	shall	AUX
ftr-394	294	35	not	not	PART
ftr-394	294	36	be	be	AUX
ftr-394	294	37	treated	treat	VERB
ftr-394	294	38	as	as	ADP
ftr-394	294	39	a	a	DET
ftr-394	294	40	cost	cost	NOUN
ftr-394	294	41	described	describe	VERB
ftr-394	294	42	in	in	ADP
ftr-394	294	43	this	this	DET
ftr-394	294	44	paragraph	paragraph	NOUN
ftr-394	294	45	.	.	PUNCT
ftr-394	294	46	”	"	PUNCT
ftr-394	295	1	this	this	DET
ftr-394	295	2	provision	provision	NOUN
ftr-394	295	3	was	be	AUX
ftr-394	295	4	intended	intend	VERB
ftr-394	295	5	to	to	PART
ftr-394	295	6	preclude	preclude	VERB
ftr-394	295	7	taking	take	VERB
ftr-394	295	8	into	into	ADP
ftr-394	295	9	account	account	NOUN
ftr-394	295	10	as	as	ADP
ftr-394	295	11	inventory	inventory	NOUN
ftr-394	295	12	costs	cost	VERB
ftr-394	295	13	items	item	NOUN
ftr-394	295	14	that	that	PRON
ftr-394	295	15	could	could	AUX
ftr-394	295	16	not	not	PART
ftr-394	295	17	be	be	AUX
ftr-394	295	18	deducted	deduct	VERB
ftr-394	295	19	as	as	ADP
ftr-394	295	20	business	business	NOUN
ftr-394	295	21	expenses	expense	NOUN
ftr-394	295	22	if	if	SCONJ
ftr-394	295	23	they	they	PRON
ftr-394	295	24	did	do	AUX
ftr-394	295	25	not	not	PART
ftr-394	295	26	relate	relate	VERB
ftr-394	295	27	to	to	ADP
ftr-394	295	28	730	730	NUM
ftr-394	295	29	florida	florida	PROPN
ftr-394	295	30	tax	tax	NOUN
ftr-394	295	31	review	review	NOUN
ftr-394	295	32	[	[	X
ftr-394	295	33	vol	vol	NOUN
ftr-394	295	34	.	.	PUNCT
ftr-394	296	1	8	8	NUM
ftr-394	296	2	:	:	PUNCT
ftr-394	296	3	si	si	X
ftr-394	296	4	inventory	inventory	NOUN
ftr-394	296	5	,	,	PUNCT
ftr-394	296	6	e.g.	e.g.	ADV
ftr-394	296	7	,	,	PUNCT
ftr-394	296	8	fines	fine	NOUN
ftr-394	296	9	and	and	CCONJ
ftr-394	296	10	penalties	penalty	NOUN
ftr-394	296	11	,	,	PUNCT
ftr-394	296	12	bribes	bribe	NOUN
ftr-394	296	13	,	,	PUNCT
ftr-394	296	14	etc	etc	X
ftr-394	296	15	.	.	X
ftr-394	297	1	a	a	DET
ftr-394	297	2	straightforward	straightforward	ADJ
ftr-394	297	3	reading	reading	NOUN
ftr-394	297	4	of	of	ADP
ftr-394	297	5	§	§	PROPN
ftr-394	297	6	280e	280e	PROPN
ftr-394	297	7	and	and	CCONJ
ftr-394	297	8	the	the	DET
ftr-394	297	9	last	last	ADJ
ftr-394	297	10	sentence	sentence	NOUN
ftr-394	297	11	of	of	ADP
ftr-394	297	12	§	§	PROPN
ftr-394	297	13	263a(a)(2	263a(a)(2	PROPN
ftr-394	297	14	)	)	PUNCT
ftr-394	297	15	,	,	PUNCT
ftr-394	297	16	taken	take	VERB
ftr-394	297	17	together	together	ADV
ftr-394	297	18	,	,	PUNCT
ftr-394	297	19	would	would	AUX
ftr-394	297	20	deny	deny	VERB
ftr-394	297	21	any	any	DET
ftr-394	297	22	recovery	recovery	NOUN
ftr-394	297	23	of	of	ADP
ftr-394	297	24	cost	cost	NOUN
ftr-394	297	25	of	of	ADP
ftr-394	297	26	goods	good	NOUN
ftr-394	297	27	sold	sell	VERB
ftr-394	297	28	for	for	ADP
ftr-394	297	29	illegal	illegal	ADJ
ftr-394	297	30	drug	drug	NOUN
ftr-394	297	31	dealers	dealer	NOUN
ftr-394	297	32	.	.	PUNCT
ftr-394	298	1	the	the	DET
ftr-394	298	2	concession	concession	NOUN
ftr-394	298	3	appears	appear	VERB
ftr-394	298	4	to	to	PART
ftr-394	298	5	have	have	AUX
ftr-394	298	6	been	be	AUX
ftr-394	298	7	erroneous	erroneous	ADJ
ftr-394	298	8	.	.	PUNCT
ftr-394	299	1	8	8	NUM
ftr-394	299	2	.	.	NUM
ftr-394	299	3	proposed	propose	VERB
ftr-394	299	4	regulations	regulation	NOUN
ftr-394	299	5	outline	outline	VERB
ftr-394	299	6	rules	rule	NOUN
ftr-394	299	7	for	for	ADP
ftr-394	299	8	deducting	deduct	VERB
ftr-394	299	9	entertainment	entertainment	NOUN
ftr-394	299	10	use	use	NOUN
ftr-394	299	11	of	of	ADP
ftr-394	299	12	business	business	NOUN
ftr-394	299	13	aircraft	aircraft	NOUN
ftr-394	299	14	.	.	PUNCT
ftr-394	300	1	reg-147171	reg-147171	PROPN
ftr-394	300	2	-	-	PUNCT
ftr-394	300	3	05	05	NUM
ftr-394	300	4	,	,	PUNCT
ftr-394	300	5	deductions	deduction	NOUN
ftr-394	300	6	for	for	ADP
ftr-394	300	7	entertainment	entertainment	NOUN
ftr-394	300	8	use	use	NOUN
ftr-394	300	9	of	of	ADP
ftr-394	300	10	business	business	NOUN
ftr-394	300	11	aircraft	aircraft	NOUN
ftr-394	300	12	,	,	PUNCT
ftr-394	300	13	72	72	NUM
ftr-394	300	14	f.r	f.r	NOUN
ftr-394	300	15	.	.	NOUN
ftr-394	300	16	33169	33169	NUM
ftr-394	300	17	(	(	PUNCT
ftr-394	300	18	6/15/07	6/15/07	NUM
ftr-394	300	19	)	)	PUNCT
ftr-394	300	20	.	.	PUNCT
ftr-394	301	1	the	the	DET
ftr-394	301	2	treasury	treasury	PROPN
ftr-394	301	3	has	have	AUX
ftr-394	301	4	proposed	propose	VERB
ftr-394	301	5	new	new	ADJ
ftr-394	301	6	detailed	detailed	ADJ
ftr-394	301	7	regulations	regulation	NOUN
ftr-394	301	8	,	,	PUNCT
ftr-394	301	9	prop	prop	NOUN
ftr-394	301	10	.	.	PUNCT
ftr-394	302	1	reg	reg	PROPN
ftr-394	302	2	.	.	PUNCT
ftr-394	303	1	§	§	PROPN
ftr-394	303	2	1.274	1.274	NUM
ftr-394	303	3	-	-	SYM
ftr-394	303	4	9	9	NUM
ftr-394	303	5	,	,	PUNCT
ftr-394	303	6	regarding	regard	VERB
ftr-394	303	7	deductions	deduction	NOUN
ftr-394	303	8	for	for	ADP
ftr-394	303	9	entertainment	entertainment	NOUN
ftr-394	303	10	use	use	NOUN
ftr-394	303	11	of	of	ADP
ftr-394	303	12	business	business	NOUN
ftr-394	303	13	aircraft	aircraft	NOUN
ftr-394	303	14	.	.	PUNCT
ftr-394	304	1	in	in	ADP
ftr-394	304	2	sutherland	sutherland	PROPN
ftr-394	304	3	lumber	lumber	PROPN
ftr-394	304	4	-	-	PUNCT
ftr-394	304	5	southwest	southwest	PROPN
ftr-394	304	6	,	,	PUNCT
ftr-394	304	7	inc	inc	PROPN
ftr-394	304	8	.	.	PROPN
ftr-394	304	9	v.	v.	PROPN
ftr-394	304	10	commissioner	commissioner	PROPN
ftr-394	304	11	,	,	PUNCT
ftr-394	304	12	255	255	NUM
ftr-394	304	13	f.3d	f.3d	NUM
ftr-394	304	14	495	495	NUM
ftr-394	304	15	(	(	PUNCT
ftr-394	304	16	8th	8th	ADJ
ftr-394	304	17	cir	cir	NOUN
ftr-394	304	18	.	.	PROPN
ftr-394	304	19	2001	2001	NUM
ftr-394	304	20	)	)	PUNCT
ftr-394	304	21	,	,	PUNCT
ftr-394	304	22	the	the	DET
ftr-394	304	23	court	court	NOUN
ftr-394	304	24	allowed	allow	VERB
ftr-394	304	25	a	a	DET
ftr-394	304	26	deduction	deduction	NOUN
ftr-394	304	27	under	under	ADP
ftr-394	304	28	the	the	DET
ftr-394	304	29	exception	exception	NOUN
ftr-394	304	30	of	of	ADP
ftr-394	304	31	§	§	PROPN
ftr-394	304	32	274(e)(2	274(e)(2	NOUN
ftr-394	304	33	)	)	PUNCT
ftr-394	304	34	that	that	PRON
ftr-394	304	35	exceeded	exceed	VERB
ftr-394	304	36	the	the	DET
ftr-394	304	37	amount	amount	NOUN
ftr-394	304	38	included	include	VERB
ftr-394	304	39	in	in	ADP
ftr-394	304	40	income	income	NOUN
ftr-394	304	41	by	by	ADP
ftr-394	304	42	the	the	DET
ftr-394	304	43	employee	employee	NOUN
ftr-394	304	44	for	for	ADP
ftr-394	304	45	personal	personal	ADJ
ftr-394	304	46	use	use	NOUN
ftr-394	304	47	of	of	ADP
ftr-394	304	48	the	the	DET
ftr-394	304	49	company	company	NOUN
ftr-394	304	50	aircraft	aircraft	NOUN
ftr-394	304	51	(	(	PUNCT
ftr-394	304	52	the	the	DET
ftr-394	304	53	corporation	corporation	NOUN
ftr-394	304	54	was	be	AUX
ftr-394	304	55	an	an	DET
ftr-394	304	56	s	s	NOUN
ftr-394	304	57	corporation	corporation	NOUN
ftr-394	304	58	so	so	SCONJ
ftr-394	304	59	the	the	DET
ftr-394	304	60	deduction	deduction	NOUN
ftr-394	304	61	passed	pass	VERB
ftr-394	304	62	through	through	ADP
ftr-394	304	63	to	to	ADP
ftr-394	304	64	the	the	DET
ftr-394	304	65	employee	employee	NOUN
ftr-394	304	66	/	/	SYM
ftr-394	304	67	owner	owner	NOUN
ftr-394	304	68	and	and	CCONJ
ftr-394	304	69	more	more	ADV
ftr-394	304	70	than	than	ADP
ftr-394	304	71	offset	offset	VERB
ftr-394	304	72	the	the	DET
ftr-394	304	73	amount	amount	NOUN
ftr-394	304	74	included	include	VERB
ftr-394	304	75	in	in	ADP
ftr-394	304	76	income	income	NOUN
ftr-394	304	77	)	)	PUNCT
ftr-394	304	78	.	.	PUNCT
ftr-394	305	1	the	the	DET
ftr-394	305	2	american	american	PROPN
ftr-394	305	3	jobs	jobs	PROPN
ftr-394	305	4	creation	creation	PROPN
ftr-394	305	5	act	act	NOUN
ftr-394	305	6	of	of	ADP
ftr-394	305	7	2004	2004	NUM
ftr-394	305	8	enacted	enact	VERB
ftr-394	305	9	§	§	PROPN
ftr-394	305	10	274(e)(2)(b	274(e)(2)(b	PROPN
ftr-394	305	11	)	)	PUNCT
ftr-394	305	12	,	,	PUNCT
ftr-394	305	13	reversing	reverse	VERB
ftr-394	305	14	the	the	DET
ftr-394	305	15	result	result	NOUN
ftr-394	305	16	in	in	ADP
ftr-394	305	17	sutherland	sutherland	PROPN
ftr-394	305	18	lumber	lumber	PROPN
ftr-394	305	19	-	-	PUNCT
ftr-394	305	20	southwest	southwest	NOUN
ftr-394	305	21	to	to	PART
ftr-394	305	22	limit	limit	VERB
ftr-394	305	23	the	the	DET
ftr-394	305	24	deduction	deduction	NOUN
ftr-394	305	25	for	for	ADP
ftr-394	305	26	expenses	expense	NOUN
ftr-394	305	27	attributable	attributable	ADJ
ftr-394	305	28	to	to	ADP
ftr-394	305	29	personal	personal	ADJ
ftr-394	305	30	use	use	NOUN
ftr-394	305	31	to	to	ADP
ftr-394	305	32	the	the	DET
ftr-394	305	33	amount	amount	NOUN
ftr-394	305	34	included	include	VERB
ftr-394	305	35	in	in	ADP
ftr-394	305	36	income	income	NOUN
ftr-394	305	37	by	by	ADP
ftr-394	305	38	the	the	DET
ftr-394	305	39	employee	employee	NOUN
ftr-394	305	40	,	,	PUNCT
ftr-394	305	41	but	but	CCONJ
ftr-394	305	42	the	the	DET
ftr-394	305	43	provision	provision	NOUN
ftr-394	305	44	only	only	ADV
ftr-394	305	45	applies	apply	VERB
ftr-394	305	46	to	to	ADP
ftr-394	305	47	personal	personal	ADJ
ftr-394	305	48	use	use	NOUN
ftr-394	305	49	by	by	ADP
ftr-394	305	50	officers	officer	NOUN
ftr-394	305	51	,	,	PUNCT
ftr-394	305	52	directors	director	NOUN
ftr-394	305	53	,	,	PUNCT
ftr-394	305	54	and	and	CCONJ
ftr-394	305	55	more	more	ADV
ftr-394	305	56	-	-	PUNCT
ftr-394	305	57	than-10	than-10	ADJ
ftr-394	305	58	percent	percent	NOUN
ftr-394	305	59	owners	owner	NOUN
ftr-394	305	60	.	.	PUNCT
ftr-394	306	1	the	the	DET
ftr-394	306	2	proposed	propose	VERB
ftr-394	306	3	regulations	regulation	NOUN
ftr-394	306	4	identify	identify	VERB
ftr-394	306	5	the	the	DET
ftr-394	306	6	persons	person	NOUN
ftr-394	306	7	subject	subject	ADJ
ftr-394	306	8	to	to	ADP
ftr-394	306	9	the	the	DET
ftr-394	306	10	limitations	limitation	NOUN
ftr-394	306	11	of	of	ADP
ftr-394	306	12	§	§	PROPN
ftr-394	306	13	274(e)(2)(b	274(e)(2)(b	PROPN
ftr-394	306	14	)	)	PUNCT
ftr-394	306	15	,	,	PUNCT
ftr-394	306	16	including	include	VERB
ftr-394	306	17	related	related	ADJ
ftr-394	306	18	parties	party	NOUN
ftr-394	306	19	under	under	ADP
ftr-394	306	20	§	§	PROPN
ftr-394	306	21	§	§	PROPN
ftr-394	306	22	267(b	267(b	NUM
ftr-394	306	23	)	)	PUNCT
ftr-394	306	24	and	and	CCONJ
ftr-394	306	25	707(b	707(b	NUM
ftr-394	306	26	)	)	PUNCT
ftr-394	306	27	,	,	PUNCT
ftr-394	306	28	provide	provide	VERB
ftr-394	306	29	rules	rule	NOUN
ftr-394	306	30	for	for	ADP
ftr-394	306	31	the	the	DET
ftr-394	306	32	allocation	allocation	NOUN
ftr-394	306	33	of	of	ADP
ftr-394	306	34	expenses	expense	NOUN
ftr-394	306	35	between	between	ADP
ftr-394	306	36	entertainment	entertainment	NOUN
ftr-394	306	37	and	and	CCONJ
ftr-394	306	38	other	other	ADJ
ftr-394	306	39	uses	use	NOUN
ftr-394	306	40	(	(	PUNCT
ftr-394	306	41	including	include	VERB
ftr-394	306	42	an	an	DET
ftr-394	306	43	option	option	NOUN
ftr-394	306	44	to	to	PART
ftr-394	306	45	allocate	allocate	VERB
ftr-394	306	46	expenses	expense	NOUN
ftr-394	306	47	on	on	ADP
ftr-394	306	48	a	a	DET
ftr-394	306	49	flight	flight	NOUN
ftr-394	306	50	-	-	PUNCT
ftr-394	306	51	by	by	ADP
ftr-394	306	52	-	-	PUNCT
ftr-394	306	53	flight	flight	NOUN
ftr-394	306	54	basis	basis	NOUN
ftr-394	306	55	rather	rather	ADV
ftr-394	306	56	than	than	ADP
ftr-394	306	57	using	use	VERB
ftr-394	306	58	the	the	DET
ftr-394	306	59	occupied	occupy	VERB
ftr-394	306	60	seat	seat	NOUN
ftr-394	306	61	per	per	ADP
ftr-394	306	62	mile	mile	NOUN
ftr-394	306	63	basis	basis	NOUN
ftr-394	306	64	or	or	CCONJ
ftr-394	306	65	hour	hour	NOUN
ftr-394	306	66	formula	formula	NOUN
ftr-394	306	67	)	)	PUNCT
ftr-394	306	68	,	,	PUNCT
ftr-394	306	69	rules	rule	NOUN
ftr-394	306	70	for	for	ADP
ftr-394	306	71	allocating	allocate	VERB
ftr-394	306	72	expenses	expense	NOUN
ftr-394	306	73	for	for	ADP
ftr-394	306	74	travel	travel	NOUN
ftr-394	306	75	that	that	PRON
ftr-394	306	76	involves	involve	VERB
ftr-394	306	77	both	both	DET
ftr-394	306	78	business	business	NOUN
ftr-394	306	79	and	and	CCONJ
ftr-394	306	80	entertainment	entertainment	NOUN
ftr-394	306	81	(	(	PUNCT
ftr-394	306	82	the	the	DET
ftr-394	306	83	entertainment	entertainment	NOUN
ftr-394	306	84	portion	portion	NOUN
ftr-394	306	85	is	be	AUX
ftr-394	306	86	the	the	DET
ftr-394	306	87	excess	excess	NOUN
ftr-394	306	88	of	of	ADP
ftr-394	306	89	total	total	ADJ
ftr-394	306	90	expenses	expense	NOUN
ftr-394	306	91	over	over	ADP
ftr-394	306	92	the	the	DET
ftr-394	306	93	business	business	NOUN
ftr-394	306	94	portion	portion	NOUN
ftr-394	306	95	)	)	PUNCT
ftr-394	306	96	,	,	PUNCT
ftr-394	306	97	among	among	ADP
ftr-394	306	98	other	other	ADJ
ftr-394	306	99	things	thing	NOUN
ftr-394	306	100	.	.	PUNCT
ftr-394	307	1	9	9	X
ftr-394	307	2	.	.	X
ftr-394	307	3	revisiting	revisit	VERB
ftr-394	307	4	what	what	PRON
ftr-394	307	5	is	be	AUX
ftr-394	307	6	insurance	insurance	NOUN
ftr-394	307	7	?	?	PUNCT
ftr-394	308	1	this	this	DET
ftr-394	308	2	fund	fund	NOUN
ftr-394	308	3	for	for	ADP
ftr-394	308	4	clean	clean	ADJ
ftr-394	308	5	-	-	PUNCT
ftr-394	308	6	up	up	ADP
ftr-394	308	7	costs	cost	NOUN
ftr-394	308	8	is	be	AUX
ftr-394	308	9	not	not	PART
ftr-394	308	10	a	a	DET
ftr-394	308	11	deductible	deductible	ADJ
ftr-394	308	12	insurance	insurance	NOUN
ftr-394	308	13	premium	premium	NOUN
ftr-394	308	14	.	.	PUNCT
ftr-394	309	1	rev	rev	PROPN
ftr-394	309	2	.	.	PUNCT
ftr-394	309	3	rul	rul	PROPN
ftr-394	309	4	.	.	PUNCT
ftr-394	309	5	2007	2007	NUM
ftr-394	309	6	-	-	SYM
ftr-394	309	7	47	47	NUM
ftr-394	309	8	,	,	PUNCT
ftr-394	309	9	2007	2007	NUM
ftr-394	309	10	-	-	SYM
ftr-394	309	11	30	30	NUM
ftr-394	309	12	i.r.b	i.r.b	NOUN
ftr-394	309	13	.	.	PUNCT
ftr-394	310	1	127	127	NUM
ftr-394	310	2	(	(	PUNCT
ftr-394	310	3	7/23/07	7/23/07	PROPN
ftr-394	310	4	)	)	PUNCT
ftr-394	310	5	.	.	PUNCT
ftr-394	311	1	a	a	DET
ftr-394	311	2	domestic	domestic	ADJ
ftr-394	311	3	corporation	corporation	NOUN
ftr-394	311	4	that	that	PRON
ftr-394	311	5	engages	engage	VERB
ftr-394	311	6	in	in	ADP
ftr-394	311	7	a	a	DET
ftr-394	311	8	business	business	NOUN
ftr-394	311	9	practice	practice	NOUN
ftr-394	311	10	that	that	PRON
ftr-394	311	11	is	be	AUX
ftr-394	311	12	“	"	PUNCT
ftr-394	311	13	inherently	inherently	ADV
ftr-394	311	14	harmful	harmful	ADJ
ftr-394	311	15	to	to	ADP
ftr-394	311	16	people	people	NOUN
ftr-394	311	17	and	and	CCONJ
ftr-394	311	18	property	property	NOUN
ftr-394	311	19	”	"	PUNCT
ftr-394	311	20	acquired	acquire	VERB
ftr-394	311	21	an	an	DET
ftr-394	311	22	insurance	insurance	NOUN
ftr-394	311	23	policy	policy	NOUN
ftr-394	311	24	for	for	ADP
ftr-394	311	25	future	future	ADJ
ftr-394	311	26	clean	clean	ADJ
ftr-394	311	27	-	-	PUNCT
ftr-394	311	28	up	up	ADP
ftr-394	311	29	costs	cost	NOUN
ftr-394	311	30	.	.	PUNCT
ftr-394	312	1	while	while	SCONJ
ftr-394	312	2	the	the	DET
ftr-394	312	3	exact	exact	ADJ
ftr-394	312	4	cost	cost	NOUN
ftr-394	312	5	of	of	ADP
ftr-394	312	6	the	the	DET
ftr-394	312	7	future	future	ADJ
ftr-394	312	8	clean	clean	NOUN
ftr-394	312	9	-	-	PUNCT
ftr-394	312	10	up	up	NOUN
ftr-394	312	11	was	be	AUX
ftr-394	312	12	unknown	unknown	ADJ
ftr-394	312	13	,	,	PUNCT
ftr-394	312	14	there	there	PRON
ftr-394	312	15	was	be	VERB
ftr-394	312	16	no	no	DET
ftr-394	312	17	uncertainty	uncertainty	NOUN
ftr-394	312	18	that	that	SCONJ
ftr-394	312	19	the	the	DET
ftr-394	312	20	cost	cost	NOUN
ftr-394	312	21	will	will	AUX
ftr-394	312	22	be	be	AUX
ftr-394	312	23	incurred	incur	VERB
ftr-394	312	24	.	.	PUNCT
ftr-394	313	1	the	the	DET
ftr-394	313	2	corporation	corporation	NOUN
ftr-394	313	3	estimated	estimate	VERB
ftr-394	313	4	that	that	SCONJ
ftr-394	313	5	the	the	DET
ftr-394	313	6	present	present	ADJ
ftr-394	313	7	value	value	NOUN
ftr-394	313	8	of	of	ADP
ftr-394	313	9	the	the	DET
ftr-394	313	10	future	future	ADJ
ftr-394	313	11	cost	cost	NOUN
ftr-394	313	12	is	be	AUX
ftr-394	313	13	$	$	SYM
ftr-394	313	14	150x	150x	NUM
ftr-394	313	15	.	.	PUNCT
ftr-394	314	1	the	the	DET
ftr-394	314	2	corporation	corporation	NOUN
ftr-394	314	3	acquired	acquire	VERB
ftr-394	314	4	an	an	DET
ftr-394	314	5	insurance	insurance	NOUN
ftr-394	314	6	policy	policy	NOUN
ftr-394	314	7	with	with	ADP
ftr-394	314	8	a	a	DET
ftr-394	314	9	premium	premium	NOUN
ftr-394	314	10	of	of	ADP
ftr-394	314	11	$	$	SYM
ftr-394	314	12	150x	150x	NOUN
ftr-394	314	13	that	that	PRON
ftr-394	314	14	would	would	AUX
ftr-394	314	15	reimburse	reimburse	VERB
ftr-394	314	16	future	future	ADJ
ftr-394	314	17	clean	clean	ADJ
ftr-394	314	18	-	-	PUNCT
ftr-394	314	19	up	up	ADP
ftr-394	314	20	costs	cost	NOUN
ftr-394	314	21	up	up	ADP
ftr-394	314	22	to	to	PART
ftr-394	314	23	$	$	SYM
ftr-394	314	24	300x	300x	NUM
ftr-394	314	25	.	.	PUNCT
ftr-394	315	1	the	the	DET
ftr-394	315	2	ruling	ruling	NOUN
ftr-394	315	3	concludes	conclude	VERB
ftr-394	315	4	that	that	SCONJ
ftr-394	315	5	the	the	DET
ftr-394	315	6	arrangement	arrangement	NOUN
ftr-394	315	7	is	be	AUX
ftr-394	315	8	not	not	PART
ftr-394	315	9	insurance	insurance	NOUN
ftr-394	315	10	because	because	SCONJ
ftr-394	315	11	of	of	ADP
ftr-394	315	12	the	the	DET
ftr-394	315	13	absence	absence	NOUN
ftr-394	315	14	of	of	ADP
ftr-394	315	15	any	any	DET
ftr-394	315	16	risk	risk	NOUN
ftr-394	315	17	that	that	SCONJ
ftr-394	315	18	the	the	DET
ftr-394	315	19	corporation	corporation	NOUN
ftr-394	315	20	will	will	AUX
ftr-394	315	21	be	be	AUX
ftr-394	315	22	required	require	VERB
ftr-394	315	23	to	to	PART
ftr-394	315	24	incur	incur	VERB
ftr-394	315	25	the	the	DET
ftr-394	315	26	cleanup	cleanup	NOUN
ftr-394	315	27	costs	cost	NOUN
ftr-394	315	28	.	.	PUNCT
ftr-394	316	1	the	the	DET
ftr-394	316	2	arrangement	arrangement	NOUN
ftr-394	316	3	is	be	AUX
ftr-394	316	4	described	describe	VERB
ftr-394	316	5	as	as	ADP
ftr-394	316	6	a	a	DET
ftr-394	316	7	prefunding	prefunding	NOUN
ftr-394	316	8	of	of	ADP
ftr-394	316	9	the	the	DET
ftr-394	316	10	corporation	corporation	NOUN
ftr-394	316	11	’s	’s	PART
ftr-394	316	12	future	future	ADJ
ftr-394	316	13	costs	cost	NOUN
ftr-394	316	14	.	.	PUNCT
ftr-394	317	1	the	the	DET
ftr-394	317	2	corporation	corporation	NOUN
ftr-394	317	3	is	be	AUX
ftr-394	317	4	not	not	PART
ftr-394	317	5	allowed	allow	VERB
ftr-394	317	6	a	a	DET
ftr-394	317	7	deduction	deduction	NOUN
ftr-394	317	8	for	for	ADP
ftr-394	317	9	the	the	DET
ftr-394	317	10	insurance	insurance	NOUN
ftr-394	317	11	premium	premium	NOUN
ftr-394	317	12	.	.	PUNCT
ftr-394	318	1	in	in	ADP
ftr-394	318	2	addition	addition	NOUN
ftr-394	318	3	,	,	PUNCT
ftr-394	318	4	the	the	DET
ftr-394	318	5	insurance	insurance	NOUN
ftr-394	318	6	company	company	NOUN
ftr-394	318	7	is	be	AUX
ftr-394	318	8	not	not	PART
ftr-394	318	9	allowed	allow	VERB
ftr-394	318	10	to	to	PART
ftr-394	318	11	account	account	VERB
ftr-394	318	12	for	for	ADP
ftr-394	318	13	2008	2008	NUM
ftr-394	318	14	]	]	PUNCT
ftr-394	318	15	recent	recent	ADJ
ftr-394	318	16	developments	development	NOUN
ftr-394	318	17	in	in	ADP
ftr-394	318	18	federal	federal	ADJ
ftr-394	318	19	income	income	NOUN
ftr-394	318	20	taxation	taxation	NOUN
ftr-394	318	21	731	731	NUM
ftr-394	318	22	the	the	DET
ftr-394	318	23	arrangement	arrangement	NOUN
ftr-394	318	24	as	as	ADP
ftr-394	318	25	an	an	DET
ftr-394	318	26	insurance	insurance	NOUN
ftr-394	318	27	contract	contract	NOUN
ftr-394	318	28	,	,	PUNCT
ftr-394	318	29	meaning	mean	VERB
ftr-394	318	30	that	that	SCONJ
ftr-394	318	31	the	the	DET
ftr-394	318	32	premium	premium	NOUN
ftr-394	318	33	is	be	AUX
ftr-394	318	34	taken	take	VERB
ftr-394	318	35	into	into	ADP
ftr-394	318	36	income	income	NOUN
ftr-394	318	37	without	without	ADP
ftr-394	318	38	any	any	DET
ftr-394	318	39	offset	offset	NOUN
ftr-394	318	40	for	for	ADP
ftr-394	318	41	discounted	discount	VERB
ftr-394	318	42	unpaid	unpaid	ADJ
ftr-394	318	43	losses	loss	NOUN
ftr-394	318	44	under	under	ADP
ftr-394	318	45	§	§	PROPN
ftr-394	318	46	832(b)(5	832(b)(5	NUM
ftr-394	318	47	)	)	PUNCT
ftr-394	318	48	.	.	PUNCT
ftr-394	319	1	•	•	NUM
ftr-394	319	2	note	note	NOUN
ftr-394	319	3	sears	sears	PROPN
ftr-394	319	4	,	,	PUNCT
ftr-394	319	5	roebuck	roebuck	PROPN
ftr-394	319	6	&	&	CCONJ
ftr-394	319	7	co.	co.	PROPN
ftr-394	319	8	v.	v.	PROPN
ftr-394	319	9	commissioner	commissioner	PROPN
ftr-394	319	10	,	,	PUNCT
ftr-394	319	11	972	972	NUM
ftr-394	319	12	f.2d	f.2d	NOUN
ftr-394	319	13	858	858	NUM
ftr-394	319	14	(	(	PUNCT
ftr-394	319	15	7th	7th	ADJ
ftr-394	319	16	cir	cir	NOUN
ftr-394	319	17	.	.	PROPN
ftr-394	319	18	1992	1992	NUM
ftr-394	319	19	)	)	PUNCT
ftr-394	319	20	,	,	PUNCT
ftr-394	319	21	in	in	ADP
ftr-394	319	22	which	which	PRON
ftr-394	319	23	judge	judge	NOUN
ftr-394	319	24	easterbrook	easterbrook	PROPN
ftr-394	319	25	stated	state	VERB
ftr-394	319	26	:	:	PUNCT
ftr-394	319	27	what	what	PRON
ftr-394	319	28	is	be	AUX
ftr-394	319	29	“	"	PUNCT
ftr-394	319	30	insurance	insurance	NOUN
ftr-394	319	31	”	"	PUNCT
ftr-394	319	32	for	for	ADP
ftr-394	319	33	tax	tax	NOUN
ftr-394	319	34	purposes	purpose	NOUN
ftr-394	319	35	?	?	PUNCT
ftr-394	320	1	the	the	DET
ftr-394	320	2	code	code	NOUN
ftr-394	320	3	lacks	lack	VERB
ftr-394	320	4	a	a	DET
ftr-394	320	5	definition	definition	NOUN
ftr-394	320	6	.	.	PUNCT
ftr-394	321	1	le	le	PROPN
ftr-394	321	2	gierse	gierse	PROPN
ftr-394	321	3	mentions	mention	VERB
ftr-394	321	4	the	the	DET
ftr-394	321	5	combination	combination	NOUN
ftr-394	321	6	of	of	ADP
ftr-394	321	7	risk	risk	NOUN
ftr-394	321	8	shifting	shift	VERB
ftr-394	321	9	and	and	CCONJ
ftr-394	321	10	risk	risk	NOUN
ftr-394	321	11	distribution	distribution	NOUN
ftr-394	321	12	,	,	PUNCT
ftr-394	321	13	but	but	CCONJ
ftr-394	321	14	it	it	PRON
ftr-394	321	15	is	be	AUX
ftr-394	321	16	a	a	DET
ftr-394	321	17	blunder	blunder	NOUN
ftr-394	321	18	to	to	PART
ftr-394	321	19	treat	treat	VERB
ftr-394	321	20	a	a	DET
ftr-394	321	21	phrase	phrase	NOUN
ftr-394	321	22	in	in	ADP
ftr-394	321	23	an	an	DET
ftr-394	321	24	opinion	opinion	NOUN
ftr-394	321	25	as	as	SCONJ
ftr-394	321	26	if	if	SCONJ
ftr-394	321	27	it	it	PRON
ftr-394	321	28	were	be	AUX
ftr-394	321	29	statutory	statutory	ADJ
ftr-394	321	30	language	language	NOUN
ftr-394	321	31	.	.	PUNCT
ftr-394	322	1	zenith	zenith	PROPN
ftr-394	322	2	radio	radio	PROPN
ftr-394	322	3	corp	corp	PROPN
ftr-394	322	4	.	.	PROPN
ftr-394	322	5	v.	v.	PROPN
ftr-394	322	6	united	united	PROPN
ftr-394	322	7	states	states	PROPN
ftr-394	322	8	,	,	PUNCT
ftr-394	322	9	437	437	NUM
ftr-394	322	10	u.s	u.s	PROPN
ftr-394	322	11	.	.	PROPN
ftr-394	322	12	443	443	NUM
ftr-394	322	13	,	,	PUNCT
ftr-394	322	14	460	460	NUM
ftr-394	322	15	-	-	SYM
ftr-394	322	16	62	62	NUM
ftr-394	322	17	,	,	PUNCT
ftr-394	322	18	,	,	PUNCT
ftr-394	322	19	98	98	NUM
ftr-394	322	20	s.	s.	PROPN
ftr-394	322	21	ct	ct	PROPN
ftr-394	322	22	.	.	PROPN
ftr-394	322	23	2441	2441	NUM
ftr-394	322	24	,	,	PUNCT
ftr-394	322	25	2450	2450	NUM
ftr-394	322	26	-	-	SYM
ftr-394	322	27	51	51	NUM
ftr-394	322	28	(	(	PUNCT
ftr-394	322	29	1978	1978	NUM
ftr-394	322	30	)	)	PUNCT
ftr-394	322	31	,	,	PUNCT
ftr-394	322	32	57	57	NUM
ftr-394	322	33	l.	l.	PROPN
ftr-394	322	34	ed	ed	PROPN
ftr-394	322	35	.	.	PUNCT
ftr-394	323	1	2d	2d	PROPN
ftr-394	323	2	337	337	NUM
ftr-394	323	3	.	.	PUNCT
ftr-394	324	1	cf	cf	NOUN
ftr-394	324	2	.	.	PUNCT
ftr-394	325	1	united	united	PROPN
ftr-394	325	2	states	states	PROPN
ftr-394	325	3	v.	v.	ADP
ftr-394	325	4	consumer	consumer	NOUN
ftr-394	325	5	life	life	PROPN
ftr-394	325	6	insurance	insurance	PROPN
ftr-394	325	7	co.	co.	PROPN
ftr-394	325	8	,	,	PUNCT
ftr-394	325	9	430	430	NUM
ftr-394	325	10	u.s	u.s	PROPN
ftr-394	325	11	.	.	PROPN
ftr-394	325	12	725	725	NUM
ftr-394	325	13	,	,	PUNCT
ftr-394	325	14	740	740	NUM
ftr-394	325	15	-	-	SYM
ftr-394	325	16	41	41	NUM
ftr-394	325	17	,	,	PUNCT
ftr-394	325	18	97	97	NUM
ftr-394	325	19	s.	s.	PROPN
ftr-394	325	20	ct	ct	PROPN
ftr-394	325	21	.	.	PROPN
ftr-394	325	22	1440	1440	NUM
ftr-394	325	23	,	,	PUNCT
ftr-394	325	24	1448	1448	NUM
ftr-394	325	25	-	-	SYM
ftr-394	325	26	49	49	NUM
ftr-394	325	27	,	,	PUNCT
ftr-394	325	28	52	52	NUM
ftr-394	325	29	l.	l.	NOUN
ftr-394	325	30	ed	ed	PROPN
ftr-394	325	31	.	.	PUNCT
ftr-394	326	1	2d	2d	PROPN
ftr-394	326	2	4	4	NUM
ftr-394	326	3	(	(	PUNCT
ftr-394	326	4	1977	1977	NUM
ftr-394	326	5	)	)	PUNCT
ftr-394	326	6	.	.	PUNCT
ftr-394	327	1	the	the	DET
ftr-394	327	2	court	court	NOUN
ftr-394	327	3	was	be	AUX
ftr-394	327	4	not	not	PART
ftr-394	327	5	writing	write	VERB
ftr-394	327	6	a	a	DET
ftr-394	327	7	definition	definition	NOUN
ftr-394	327	8	for	for	ADP
ftr-394	327	9	all	all	DET
ftr-394	327	10	seasons	season	NOUN
ftr-394	327	11	and	and	CCONJ
ftr-394	327	12	had	have	VERB
ftr-394	327	13	no	no	DET
ftr-394	327	14	reason	reason	NOUN
ftr-394	327	15	to	to	ADP
ftr-394	327	16	,	,	PUNCT
ftr-394	327	17	as	as	SCONJ
ftr-394	327	18	the	the	DET
ftr-394	327	19	holding	holding	NOUN
ftr-394	327	20	of	of	ADP
ftr-394	327	21	le	le	X
ftr-394	327	22	gierse	gierse	NOUN
ftr-394	327	23	is	be	AUX
ftr-394	327	24	only	only	ADV
ftr-394	327	25	that	that	SCONJ
ftr-394	327	26	paying	pay	VERB
ftr-394	327	27	the	the	DET
ftr-394	327	28	“	"	PUNCT
ftr-394	327	29	underwriter	underwriter	NOUN
ftr-394	327	30	”	"	PUNCT
ftr-394	327	31	more	more	ADJ
ftr-394	327	32	than	than	SCONJ
ftr-394	327	33	it	it	PRON
ftr-394	327	34	promises	promise	VERB
ftr-394	327	35	to	to	PART
ftr-394	327	36	return	return	VERB
ftr-394	327	37	in	in	ADP
ftr-394	327	38	the	the	DET
ftr-394	327	39	event	event	NOUN
ftr-394	327	40	of	of	ADP
ftr-394	327	41	a	a	DET
ftr-394	327	42	casualty	casualty	NOUN
ftr-394	327	43	is	be	AUX
ftr-394	327	44	not	not	PART
ftr-394	327	45	insurance	insurance	NOUN
ftr-394	327	46	by	by	ADP
ftr-394	327	47	any	any	DET
ftr-394	327	48	standard	standard	NOUN
ftr-394	327	49	.	.	PUNCT
ftr-394	328	1	…	…	PUNCT
ftr-394	328	2	corporations	corporation	NOUN
ftr-394	328	3	accordingly	accordingly	ADV
ftr-394	328	4	do	do	AUX
ftr-394	328	5	not	not	PART
ftr-394	328	6	insure	insure	VERB
ftr-394	328	7	to	to	PART
ftr-394	328	8	protect	protect	VERB
ftr-394	328	9	their	their	PRON
ftr-394	328	10	wealth	wealth	NOUN
ftr-394	328	11	and	and	CCONJ
ftr-394	328	12	future	future	ADJ
ftr-394	328	13	income	income	NOUN
ftr-394	328	14	,	,	PUNCT
ftr-394	328	15	as	as	SCONJ
ftr-394	328	16	natural	natural	ADJ
ftr-394	328	17	persons	person	NOUN
ftr-394	328	18	do	do	VERB
ftr-394	328	19	,	,	PUNCT
ftr-394	328	20	or	or	CCONJ
ftr-394	328	21	to	to	PART
ftr-394	328	22	provide	provide	VERB
ftr-394	328	23	income	income	NOUN
ftr-394	328	24	replacement	replacement	NOUN
ftr-394	328	25	or	or	CCONJ
ftr-394	328	26	a	a	DET
ftr-394	328	27	substitute	substitute	NOUN
ftr-394	328	28	for	for	ADP
ftr-394	328	29	bequests	bequest	NOUN
ftr-394	328	30	to	to	ADP
ftr-394	328	31	their	their	PRON
ftr-394	328	32	heirs	heir	NOUN
ftr-394	328	33	(	(	PUNCT
ftr-394	328	34	which	which	PRON
ftr-394	328	35	is	be	AUX
ftr-394	328	36	why	why	SCONJ
ftr-394	328	37	natural	natural	ADJ
ftr-394	328	38	persons	person	NOUN
ftr-394	328	39	buy	buy	VERB
ftr-394	328	40	life	life	NOUN
ftr-394	328	41	insurance	insurance	NOUN
ftr-394	328	42	)	)	PUNCT
ftr-394	328	43	.	.	PUNCT
ftr-394	329	1	investors	investor	NOUN
ftr-394	329	2	can	can	AUX
ftr-394	329	3	“	"	PUNCT
ftr-394	329	4	insure	insure	VERB
ftr-394	329	5	”	"	PUNCT
ftr-394	329	6	against	against	ADP
ftr-394	329	7	large	large	ADJ
ftr-394	329	8	risks	risk	NOUN
ftr-394	329	9	in	in	ADP
ftr-394	329	10	one	one	NUM
ftr-394	329	11	line	line	NOUN
ftr-394	329	12	of	of	ADP
ftr-394	329	13	business	business	NOUN
ftr-394	329	14	more	more	ADV
ftr-394	329	15	cheaply	cheaply	ADV
ftr-394	329	16	than	than	SCONJ
ftr-394	329	17	do	do	VERB
ftr-394	329	18	corporations	corporation	NOUN
ftr-394	329	19	,	,	PUNCT
ftr-394	329	20	without	without	ADP
ftr-394	329	21	the	the	DET
ftr-394	329	22	moral	moral	ADJ
ftr-394	329	23	hazard	hazard	NOUN
ftr-394	329	24	and	and	CCONJ
ftr-394	329	25	adverse	adverse	ADJ
ftr-394	329	26	selection	selection	NOUN
ftr-394	329	27	and	and	CCONJ
ftr-394	329	28	loading	loading	NOUN
ftr-394	329	29	costs	cost	NOUN
ftr-394	329	30	:	:	PUNCT
ftr-394	329	31	they	they	PRON
ftr-394	329	32	diversify	diversify	VERB
ftr-394	329	33	their	their	PRON
ftr-394	329	34	portfolios	portfolio	NOUN
ftr-394	329	35	of	of	ADP
ftr-394	329	36	stock	stock	NOUN
ftr-394	329	37	.	.	PUNCT
ftr-394	330	1	instead	instead	ADV
ftr-394	330	2	corporations	corporation	NOUN
ftr-394	330	3	insure	insure	VERB
ftr-394	330	4	to	to	PART
ftr-394	330	5	spread	spread	VERB
ftr-394	330	6	the	the	DET
ftr-394	330	7	costs	cost	NOUN
ftr-394	330	8	of	of	ADP
ftr-394	330	9	casualties	casualty	NOUN
ftr-394	330	10	over	over	ADP
ftr-394	330	11	time	time	NOUN
ftr-394	330	12	.	.	PUNCT
ftr-394	331	1	bad	bad	ADJ
ftr-394	331	2	experience	experience	NOUN
ftr-394	331	3	concentrated	concentrate	VERB
ftr-394	331	4	in	in	ADP
ftr-394	331	5	a	a	DET
ftr-394	331	6	single	single	ADJ
ftr-394	331	7	year	year	NOUN
ftr-394	331	8	,	,	PUNCT
ftr-394	331	9	which	which	PRON
ftr-394	331	10	might	might	AUX
ftr-394	331	11	cause	cause	VERB
ftr-394	331	12	bankruptcy	bankruptcy	NOUN
ftr-394	331	13	(	(	PUNCT
ftr-394	331	14	and	and	CCONJ
ftr-394	331	15	its	its	PRON
ftr-394	331	16	associated	associate	VERB
ftr-394	331	17	transactions	transaction	NOUN
ftr-394	331	18	costs	cost	NOUN
ftr-394	331	19	)	)	PUNCT
ftr-394	331	20	,	,	PUNCT
ftr-394	331	21	can	can	AUX
ftr-394	331	22	be	be	AUX
ftr-394	331	23	paid	pay	VERB
ftr-394	331	24	for	for	ADP
ftr-394	331	25	over	over	ADP
ftr-394	331	26	several	several	ADJ
ftr-394	331	27	years	year	NOUN
ftr-394	331	28	.	.	PUNCT
ftr-394	332	1	see	see	VERB
ftr-394	332	2	generally	generally	ADV
ftr-394	332	3	david	david	PROPN
ftr-394	332	4	mayers	mayers	PROPN
ftr-394	332	5	&	&	CCONJ
ftr-394	332	6	clifford	clifford	PROPN
ftr-394	332	7	w.	w.	PROPN
ftr-394	332	8	smith	smith	PROPN
ftr-394	332	9	,	,	PUNCT
ftr-394	332	10	jr	jr	PROPN
ftr-394	332	11	.	.	PROPN
ftr-394	332	12	,	,	PUNCT
ftr-394	332	13	on	on	ADP
ftr-394	332	14	the	the	DET
ftr-394	332	15	corporate	corporate	ADJ
ftr-394	332	16	demand	demand	NOUN
ftr-394	332	17	for	for	ADP
ftr-394	332	18	insurance	insurance	NOUN
ftr-394	332	19	,	,	PUNCT
ftr-394	332	20	55	55	NUM
ftr-394	332	21	j.	j.	PROPN
ftr-394	332	22	bus	bus	PROPN
ftr-394	332	23	.	.	PUNCT
ftr-394	333	1	281	281	NUM
ftr-394	333	2	(	(	PUNCT
ftr-394	333	3	1982	1982	NUM
ftr-394	333	4	)	)	PUNCT
ftr-394	333	5	.	.	PUNCT
ftr-394	334	1	much	much	ADJ
ftr-394	334	2	insurance	insurance	NOUN
ftr-394	334	3	sold	sell	VERB
ftr-394	334	4	to	to	ADP
ftr-394	334	5	corporations	corporation	NOUN
ftr-394	334	6	is	be	AUX
ftr-394	334	7	experience	experience	NOUN
ftr-394	334	8	-	-	PUNCT
ftr-394	334	9	rated	rate	VERB
ftr-394	334	10	.	.	PUNCT
ftr-394	335	1	an	an	DET
ftr-394	335	2	insurer	insurer	NOUN
ftr-394	335	3	sets	set	VERB
ftr-394	335	4	a	a	DET
ftr-394	335	5	price	price	NOUN
ftr-394	335	6	based	base	VERB
ftr-394	335	7	on	on	ADP
ftr-394	335	8	that	that	DET
ftr-394	335	9	firm	firm	NOUN
ftr-394	335	10	’s	’s	PART
ftr-394	335	11	recent	recent	ADJ
ftr-394	335	12	and	and	CCONJ
ftr-394	335	13	predicted	predict	VERB
ftr-394	335	14	losses	loss	NOUN
ftr-394	335	15	,	,	PUNCT
ftr-394	335	16	plus	plus	CCONJ
ftr-394	335	17	a	a	DET
ftr-394	335	18	loading	loading	NOUN
ftr-394	335	19	and	and	CCONJ
ftr-394	335	20	administrative	administrative	ADJ
ftr-394	335	21	charge	charge	NOUN
ftr-394	335	22	.	.	PUNCT
ftr-394	336	1	sometimes	sometimes	ADV
ftr-394	336	2	the	the	DET
ftr-394	336	3	policy	policy	NOUN
ftr-394	336	4	is	be	AUX
ftr-394	336	5	retrospectively	retrospectively	ADV
ftr-394	336	6	rated	rate	VERB
ftr-394	336	7	,	,	PUNCT
ftr-394	336	8	meaning	mean	VERB
ftr-394	336	9	that	that	SCONJ
ftr-394	336	10	the	the	DET
ftr-394	336	11	final	final	ADJ
ftr-394	336	12	price	price	NOUN
ftr-394	336	13	is	be	AUX
ftr-394	336	14	set	set	VERB
ftr-394	336	15	after	after	SCONJ
ftr-394	336	16	the	the	DET
ftr-394	336	17	casualties	casualty	NOUN
ftr-394	336	18	have	have	AUX
ftr-394	336	19	occurred	occur	VERB
ftr-394	336	20	.	.	PUNCT
ftr-394	337	1	retrospective	retrospective	ADJ
ftr-394	337	2	policies	policy	NOUN
ftr-394	337	3	have	have	VERB
ftr-394	337	4	minimum	minimum	ADJ
ftr-394	337	5	and	and	CCONJ
ftr-394	337	6	maximum	maximum	ADJ
ftr-394	337	7	premiums	premium	NOUN
ftr-394	337	8	,	,	PUNCT
ftr-394	337	9	so	so	SCONJ
ftr-394	337	10	the	the	DET
ftr-394	337	11	buyer	buyer	NOUN
ftr-394	337	12	does	do	AUX
ftr-394	337	13	not	not	PART
ftr-394	337	14	bear	bear	VERB
ftr-394	337	15	all	all	PRON
ftr-394	337	16	of	of	ADP
ftr-394	337	17	the	the	DET
ftr-394	337	18	risk	risk	NOUN
ftr-394	337	19	,	,	PUNCT
ftr-394	337	20	but	but	CCONJ
ftr-394	337	21	the	the	DET
ftr-394	337	22	upper	upper	ADJ
ftr-394	337	23	and	and	CCONJ
ftr-394	337	24	lower	low	ADJ
ftr-394	337	25	bounds	bound	NOUN
ftr-394	337	26	are	be	AUX
ftr-394	337	27	set	set	VERB
ftr-394	337	28	so	so	SCONJ
ftr-394	337	29	that	that	SCONJ
ftr-394	337	30	almost	almost	ADV
ftr-394	337	31	all	all	PRON
ftr-394	337	32	of	of	ADP
ftr-394	337	33	the	the	DET
ftr-394	337	34	time	time	NOUN
ftr-394	337	35	the	the	DET
ftr-394	337	36	insured	insure	VERB
ftr-394	337	37	firm	firm	NOUN
ftr-394	337	38	pays	pay	VERB
ftr-394	337	39	the	the	DET
ftr-394	337	40	full	full	ADJ
ftr-394	337	41	costs	cost	NOUN
ftr-394	337	42	of	of	ADP
ftr-394	337	43	the	the	DET
ftr-394	337	44	losses	loss	NOUN
ftr-394	337	45	it	it	PRON
ftr-394	337	46	generates	generate	VERB
ftr-394	337	47	.	.	PUNCT
ftr-394	338	1	both	both	DET
ftr-394	338	2	experience	experience	NOUN
ftr-394	338	3	rating	rating	NOUN
ftr-394	338	4	and	and	CCONJ
ftr-394	338	5	732	732	NUM
ftr-394	338	6	florida	florida	PROPN
ftr-394	338	7	tax	tax	NOUN
ftr-394	338	8	review	review	NOUN
ftr-394	338	9	[	[	X
ftr-394	338	10	vol	vol	NOUN
ftr-394	338	11	.	.	PUNCT
ftr-394	338	12	8	8	NUM
ftr-394	338	13	:	:	PUNCT
ftr-394	338	14	si	si	X
ftr-394	338	15	retrospective	retrospective	ADJ
ftr-394	338	16	rating	rating	NOUN
ftr-394	338	17	attempt	attempt	NOUN
ftr-394	338	18	to	to	PART
ftr-394	338	19	charge	charge	VERB
ftr-394	338	20	the	the	DET
ftr-394	338	21	firm	firm	NOUN
ftr-394	338	22	the	the	DET
ftr-394	338	23	full	full	ADJ
ftr-394	338	24	cost	cost	NOUN
ftr-394	338	25	of	of	ADP
ftr-394	338	26	its	its	PRON
ftr-394	338	27	own	own	ADJ
ftr-394	338	28	risks	risk	NOUN
ftr-394	338	29	over	over	ADP
ftr-394	338	30	the	the	DET
ftr-394	338	31	long	long	ADJ
ftr-394	338	32	run	run	NOUN
ftr-394	338	33	,	,	PUNCT
ftr-394	338	34	a	a	DET
ftr-394	338	35	run	run	NOUN
ftr-394	338	36	as	as	ADV
ftr-394	338	37	short	short	ADJ
ftr-394	338	38	as	as	ADP
ftr-394	338	39	one	one	NUM
ftr-394	338	40	year	year	NOUN
ftr-394	338	41	with	with	ADP
ftr-394	338	42	retrospective	retrospective	ADJ
ftr-394	338	43	rating	rating	NOUN
ftr-394	338	44	.	.	PUNCT
ftr-394	339	1	the	the	DET
ftr-394	339	2	client	client	NOUN
ftr-394	339	3	buys	buy	VERB
ftr-394	339	4	some	some	DET
ftr-394	339	5	time	time	NOUN
ftr-394	339	6	-	-	PUNCT
ftr-394	339	7	shifting	shift	VERB
ftr-394	339	8	(	(	PUNCT
ftr-394	339	9	very	very	ADV
ftr-394	339	10	little	little	ADJ
ftr-394	339	11	in	in	ADP
ftr-394	339	12	the	the	DET
ftr-394	339	13	case	case	NOUN
ftr-394	339	14	of	of	ADP
ftr-394	339	15	retrospective	retrospective	ADJ
ftr-394	339	16	rating	rating	NOUN
ftr-394	339	17	)	)	PUNCT
ftr-394	339	18	and	and	CCONJ
ftr-394	339	19	a	a	DET
ftr-394	339	20	good	good	ADJ
ftr-394	339	21	deal	deal	NOUN
ftr-394	339	22	of	of	ADP
ftr-394	339	23	administration	administration	NOUN
ftr-394	339	24	.	.	PUNCT
ftr-394	340	1	insurers	insurer	NOUN
ftr-394	340	2	are	be	AUX
ftr-394	340	3	experts	expert	NOUN
ftr-394	340	4	at	at	ADP
ftr-394	340	5	evaluating	evaluate	VERB
ftr-394	340	6	losses	loss	NOUN
ftr-394	340	7	,	,	PUNCT
ftr-394	340	8	settling	settle	VERB
ftr-394	340	9	with	with	ADP
ftr-394	340	10	(	(	PUNCT
ftr-394	340	11	or	or	CCONJ
ftr-394	340	12	litigating	litigate	VERB
ftr-394	340	13	against	against	ADP
ftr-394	340	14	)	)	PUNCT
ftr-394	340	15	injured	injure	VERB
ftr-394	340	16	persons	person	NOUN
ftr-394	340	17	,	,	PUNCT
ftr-394	340	18	and	and	CCONJ
ftr-394	340	19	so	so	ADV
ftr-394	340	20	on	on	ADV
ftr-394	340	21	.	.	PUNCT
ftr-394	341	1	a	a	DET
ftr-394	341	2	corporation	corporation	NOUN
ftr-394	341	3	thus	thus	ADV
ftr-394	341	4	buys	buy	VERB
ftr-394	341	5	loss	loss	NOUN
ftr-394	341	6	-	-	PUNCT
ftr-394	341	7	evaluation	evaluation	NOUN
ftr-394	341	8	and	and	CCONJ
ftr-394	341	9	lossadministration	lossadministration	NOUN
ftr-394	341	10	services	service	NOUN
ftr-394	341	11	,	,	PUNCT
ftr-394	341	12	at	at	ADP
ftr-394	341	13	which	which	PRON
ftr-394	341	14	insurers	insurer	NOUN
ftr-394	341	15	have	have	VERB
ftr-394	341	16	a	a	DET
ftr-394	341	17	comparative	comparative	ADJ
ftr-394	341	18	advantage	advantage	NOUN
ftr-394	341	19	,	,	PUNCT
ftr-394	341	20	more	more	ADJ
ftr-394	341	21	than	than	SCONJ
ftr-394	341	22	it	it	PRON
ftr-394	341	23	buys	buy	VERB
ftr-394	341	24	loss	loss	NOUN
ftr-394	341	25	distribution	distribution	NOUN
ftr-394	341	26	.	.	PUNCT
ftr-394	342	1	if	if	SCONJ
ftr-394	342	2	retrospectively	retrospectively	ADV
ftr-394	342	3	rated	rate	VERB
ftr-394	342	4	policies	policy	NOUN
ftr-394	342	5	,	,	PUNCT
ftr-394	342	6	called	call	VERB
ftr-394	342	7	“	"	PUNCT
ftr-394	342	8	insurance	insurance	NOUN
ftr-394	342	9	”	"	PUNCT
ftr-394	342	10	by	by	ADP
ftr-394	342	11	both	both	DET
ftr-394	342	12	issuers	issuer	NOUN
ftr-394	342	13	and	and	CCONJ
ftr-394	342	14	regulators	regulator	NOUN
ftr-394	342	15	,	,	PUNCT
ftr-394	342	16	are	be	AUX
ftr-394	342	17	insurance	insurance	NOUN
ftr-394	342	18	for	for	ADP
ftr-394	342	19	tax	tax	NOUN
ftr-394	342	20	purposes	purpose	NOUN
ftr-394	342	21	--	--	PUNCT
ftr-394	342	22	and	and	CCONJ
ftr-394	342	23	the	the	DET
ftr-394	342	24	commissioner	commissioner	NOUN
ftr-394	342	25	’s	’s	PART
ftr-394	342	26	lawyer	lawyer	NOUN
ftr-394	342	27	conceded	concede	VERB
ftr-394	342	28	for	for	ADP
ftr-394	342	29	purposes	purpose	NOUN
ftr-394	342	30	of	of	ADP
ftr-394	342	31	this	this	DET
ftr-394	342	32	case	case	NOUN
ftr-394	342	33	that	that	SCONJ
ftr-394	342	34	they	they	PRON
ftr-394	342	35	are	be	AUX
ftr-394	342	36	--	--	PUNCT
ftr-394	342	37	then	then	ADV
ftr-394	342	38	it	it	PRON
ftr-394	342	39	is	be	AUX
ftr-394	342	40	impossible	impossible	ADJ
ftr-394	342	41	to	to	PART
ftr-394	342	42	see	see	VERB
ftr-394	342	43	how	how	SCONJ
ftr-394	342	44	risk	risk	NOUN
ftr-394	342	45	shifting	shift	VERB
ftr-394	342	46	can	can	AUX
ftr-394	342	47	be	be	AUX
ftr-394	342	48	a	a	DET
ftr-394	342	49	sine	sine	NOUN
ftr-394	342	50	qua	qua	NOUN
ftr-394	342	51	non	non	X
ftr-394	342	52	of	of	ADP
ftr-394	342	53	“	"	PUNCT
ftr-394	342	54	insurance	insurance	NOUN
ftr-394	342	55	.	.	PUNCT
ftr-394	342	56	”	"	PUNCT
ftr-394	343	1	10	10	NUM
ftr-394	343	2	.	.	PUNCT
ftr-394	344	1	professional	professional	ADJ
ftr-394	344	2	gamblers	gambler	NOUN
ftr-394	344	3	can	can	AUX
ftr-394	344	4	have	have	VERB
ftr-394	344	5	net	net	ADJ
ftr-394	344	6	operating	operating	NOUN
ftr-394	344	7	losses	loss	NOUN
ftr-394	344	8	.	.	PUNCT
ftr-394	345	1	tschetschot	tschetschot	PROPN
ftr-394	345	2	v.	v.	PROPN
ftr-394	345	3	commissioner	commissioner	PROPN
ftr-394	345	4	,	,	PUNCT
ftr-394	345	5	t.c	t.c	PROPN
ftr-394	345	6	.	.	PROPN
ftr-394	345	7	memo	memo	NOUN
ftr-394	345	8	.	.	PUNCT
ftr-394	346	1	2007	2007	NUM
ftr-394	346	2	-	-	SYM
ftr-394	346	3	38	38	NUM
ftr-394	346	4	(	(	PUNCT
ftr-394	346	5	2/20/07	2/20/07	NUM
ftr-394	346	6	)	)	PUNCT
ftr-394	346	7	.	.	PUNCT
ftr-394	347	1	a	a	DET
ftr-394	347	2	professional	professional	ADJ
ftr-394	347	3	tournament	tournament	NOUN
ftr-394	347	4	poker	poker	NOUN
ftr-394	347	5	player	player	NOUN
ftr-394	347	6	’s	’s	PART
ftr-394	347	7	net	net	ADJ
ftr-394	347	8	gambling	gambling	NOUN
ftr-394	347	9	losses	loss	NOUN
ftr-394	347	10	are	be	AUX
ftr-394	347	11	limited	limit	VERB
ftr-394	347	12	by	by	ADP
ftr-394	347	13	§	§	PROPN
ftr-394	347	14	165(d	165(d	PROPN
ftr-394	347	15	)	)	PUNCT
ftr-394	347	16	.	.	PUNCT
ftr-394	348	1	however	however	ADV
ftr-394	348	2	,	,	PUNCT
ftr-394	348	3	the	the	DET
ftr-394	348	4	irs	irs	PROPN
ftr-394	348	5	conceded	concede	VERB
ftr-394	348	6	that	that	SCONJ
ftr-394	348	7	deduction	deduction	NOUN
ftr-394	348	8	of	of	ADP
ftr-394	348	9	non	non	ADJ
ftr-394	348	10	-	-	ADJ
ftr-394	348	11	wagering	wagering	ADJ
ftr-394	348	12	expenses	expense	NOUN
ftr-394	348	13	was	be	AUX
ftr-394	348	14	not	not	PART
ftr-394	348	15	limited	limit	VERB
ftr-394	348	16	by	by	ADP
ftr-394	348	17	§	§	PROPN
ftr-394	348	18	165(d	165(d	PROPN
ftr-394	348	19	)	)	PUNCT
ftr-394	348	20	.	.	PUNCT
ftr-394	349	1	11	11	NUM
ftr-394	349	2	.	.	X
ftr-394	350	1	blue	blue	ADJ
ftr-394	350	2	cross	cross	ADJ
ftr-394	350	3	/	/	SYM
ftr-394	350	4	blue	blue	ADJ
ftr-394	350	5	shield	shield	NOUN
ftr-394	350	6	wins	win	VERB
ftr-394	350	7	again	again	ADV
ftr-394	350	8	on	on	ADP
ftr-394	350	9	the	the	DET
ftr-394	350	10	fresh	fresh	ADJ
ftr-394	350	11	start	start	NOUN
ftr-394	350	12	basis	basis	NOUN
ftr-394	350	13	of	of	ADP
ftr-394	350	14	cancelled	cancel	VERB
ftr-394	350	15	health	health	NOUN
ftr-394	350	16	insurance	insurance	NOUN
ftr-394	350	17	contracts	contract	NOUN
ftr-394	350	18	.	.	PUNCT
ftr-394	351	1	highmark	highmark	PROPN
ftr-394	351	2	,	,	PUNCT
ftr-394	351	3	inc	inc	PROPN
ftr-394	351	4	.	.	PROPN
ftr-394	352	1	v.	v.	PROPN
ftr-394	352	2	united	united	PROPN
ftr-394	352	3	states	states	PROPN
ftr-394	352	4	,	,	PUNCT
ftr-394	352	5	78	78	NUM
ftr-394	352	6	fed	feed	VERB
ftr-394	352	7	.	.	PUNCT
ftr-394	353	1	cl	cl	NOUN
ftr-394	353	2	.	.	PUNCT
ftr-394	354	1	146	146	NUM
ftr-394	354	2	(	(	PUNCT
ftr-394	354	3	8/22/07	8/22/07	NUM
ftr-394	354	4	)	)	PUNCT
ftr-394	354	5	.	.	PUNCT
ftr-394	355	1	following	follow	VERB
ftr-394	355	2	trigon	trigon	PROPN
ftr-394	355	3	ins	ins	PROPN
ftr-394	355	4	.	.	PUNCT
ftr-394	355	5	co.	co.	PROPN
ftr-394	355	6	v.	v.	PROPN
ftr-394	355	7	united	united	PROPN
ftr-394	355	8	states	states	PROPN
ftr-394	355	9	,	,	PUNCT
ftr-394	355	10	215	215	NUM
ftr-394	355	11	f.	f.	PROPN
ftr-394	355	12	supp	supp	PROPN
ftr-394	355	13	.	.	PUNCT
ftr-394	356	1	2d	2d	PROPN
ftr-394	356	2	687	687	NUM
ftr-394	356	3	,	,	PUNCT
ftr-394	356	4	701	701	NUM
ftr-394	356	5	,	,	PUNCT
ftr-394	356	6	706	706	NUM
ftr-394	356	7	(	(	PUNCT
ftr-394	356	8	e.d	e.d	PROPN
ftr-394	356	9	.	.	PROPN
ftr-394	356	10	va	va	PROPN
ftr-394	356	11	.	.	PROPN
ftr-394	356	12	2002	2002	NUM
ftr-394	356	13	)	)	PUNCT
ftr-394	356	14	and	and	CCONJ
ftr-394	356	15	capital	capital	PROPN
ftr-394	356	16	blue	blue	PROPN
ftr-394	356	17	cross	cross	PROPN
ftr-394	356	18	v.	v.	PROPN
ftr-394	356	19	commissioner	commissioner	PROPN
ftr-394	356	20	,	,	PUNCT
ftr-394	356	21	122	122	NUM
ftr-394	356	22	t.c	t.c	PROPN
ftr-394	356	23	.	.	PROPN
ftr-394	356	24	224	224	NUM
ftr-394	356	25	,	,	PUNCT
ftr-394	356	26	237–38	237–38	NUM
ftr-394	356	27	(	(	PUNCT
ftr-394	356	28	2004	2004	NUM
ftr-394	356	29	)	)	PUNCT
ftr-394	356	30	,	,	PUNCT
ftr-394	356	31	rev’d	rev’d	NOUN
ftr-394	356	32	on	on	ADP
ftr-394	356	33	other	other	ADJ
ftr-394	356	34	grounds	ground	NOUN
ftr-394	356	35	,	,	PUNCT
ftr-394	356	36	431	431	NUM
ftr-394	356	37	f.3d	f.3d	NUM
ftr-394	356	38	117	117	NUM
ftr-394	356	39	(	(	PUNCT
ftr-394	356	40	3d	3d	PROPN
ftr-394	356	41	cir	cir	NOUN
ftr-394	356	42	.	.	PROPN
ftr-394	356	43	2005	2005	NUM
ftr-394	356	44	)	)	PUNCT
ftr-394	357	1	,	,	PUNCT
ftr-394	357	2	the	the	DET
ftr-394	357	3	court	court	NOUN
ftr-394	357	4	of	of	ADP
ftr-394	357	5	federal	federal	ADJ
ftr-394	357	6	claims	claim	NOUN
ftr-394	357	7	granted	grant	VERB
ftr-394	357	8	partial	partial	ADJ
ftr-394	357	9	summary	summary	NOUN
ftr-394	357	10	judgment	judgment	NOUN
ftr-394	357	11	in	in	ADP
ftr-394	357	12	favor	favor	NOUN
ftr-394	357	13	of	of	ADP
ftr-394	357	14	the	the	DET
ftr-394	357	15	successor	successor	NOUN
ftr-394	357	16	to	to	ADP
ftr-394	357	17	blue	blue	ADJ
ftr-394	357	18	cross	cross	ADJ
ftr-394	357	19	/	/	SYM
ftr-394	357	20	blue	blue	ADJ
ftr-394	357	21	shield	shield	NOUN
ftr-394	357	22	on	on	ADP
ftr-394	357	23	refund	refund	NOUN
ftr-394	357	24	claims	claim	NOUN
ftr-394	357	25	of	of	ADP
ftr-394	357	26	$	$	SYM
ftr-394	357	27	21	21	NUM
ftr-394	357	28	million	million	NUM
ftr-394	357	29	plus	plus	CCONJ
ftr-394	357	30	interest	interest	NOUN
ftr-394	357	31	.	.	PUNCT
ftr-394	358	1	when	when	SCONJ
ftr-394	358	2	blue	blue	ADJ
ftr-394	358	3	cross	cross	PROPN
ftr-394	358	4	and	and	CCONJ
ftr-394	358	5	blue	blue	ADJ
ftr-394	358	6	shield	shield	NOUN
ftr-394	358	7	were	be	AUX
ftr-394	358	8	transformed	transform	VERB
ftr-394	358	9	into	into	ADP
ftr-394	358	10	taxable	taxable	ADJ
ftr-394	358	11	entities	entity	NOUN
ftr-394	358	12	by	by	ADP
ftr-394	358	13	the	the	DET
ftr-394	358	14	tax	tax	NOUN
ftr-394	358	15	reform	reform	NOUN
ftr-394	358	16	act	act	NOUN
ftr-394	358	17	of	of	ADP
ftr-394	358	18	1986	1986	NUM
ftr-394	358	19	,	,	PUNCT
ftr-394	358	20	congress	congress	PROPN
ftr-394	358	21	included	include	VERB
ftr-394	358	22	a	a	DET
ftr-394	358	23	provision	provision	NOUN
ftr-394	358	24	that	that	SCONJ
ftr-394	358	25	“	"	PUNCT
ftr-394	358	26	for	for	ADP
ftr-394	358	27	purposes	purpose	NOUN
ftr-394	358	28	of	of	ADP
ftr-394	358	29	determining	determine	VERB
ftr-394	358	30	gain	gain	NOUN
ftr-394	358	31	or	or	CCONJ
ftr-394	358	32	loss	loss	NOUN
ftr-394	358	33	,	,	PUNCT
ftr-394	358	34	the	the	DET
ftr-394	358	35	adjusted	adjusted	ADJ
ftr-394	358	36	basis	basis	NOUN
ftr-394	358	37	of	of	ADP
ftr-394	358	38	any	any	DET
ftr-394	358	39	assert	assert	NOUN
ftr-394	358	40	held	hold	VERB
ftr-394	358	41	on	on	ADP
ftr-394	358	42	”	"	PUNCT
ftr-394	358	43	january	january	PROPN
ftr-394	358	44	1	1	NUM
ftr-394	358	45	,	,	PUNCT
ftr-394	358	46	1987	1987	NUM
ftr-394	358	47	,	,	PUNCT
ftr-394	358	48	will	will	AUX
ftr-394	358	49	be	be	AUX
ftr-394	358	50	its	its	PRON
ftr-394	358	51	fair	fair	ADJ
ftr-394	358	52	market	market	NOUN
ftr-394	358	53	value	value	NOUN
ftr-394	358	54	.	.	PUNCT
ftr-394	359	1	the	the	DET
ftr-394	359	2	taxpayer	taxpayer	NOUN
ftr-394	359	3	claims	claim	VERB
ftr-394	359	4	that	that	SCONJ
ftr-394	359	5	assets	asset	NOUN
ftr-394	359	6	include	include	AUX
ftr-394	359	7	terminated	terminate	VERB
ftr-394	359	8	and	and	CCONJ
ftr-394	359	9	cancelled	cancel	VERB
ftr-394	359	10	contracts	contract	NOUN
ftr-394	359	11	in	in	ADP
ftr-394	359	12	existence	existence	NOUN
ftr-394	359	13	on	on	ADP
ftr-394	359	14	that	that	DET
ftr-394	359	15	date	date	NOUN
ftr-394	359	16	.	.	PUNCT
ftr-394	360	1	the	the	DET
ftr-394	360	2	court	court	NOUN
ftr-394	360	3	rejected	reject	VERB
ftr-394	360	4	the	the	DET
ftr-394	360	5	government	government	NOUN
ftr-394	360	6	’s	’s	PART
ftr-394	360	7	assertion	assertion	NOUN
ftr-394	360	8	that	that	SCONJ
ftr-394	360	9	“	"	PUNCT
ftr-394	360	10	assets	asset	NOUN
ftr-394	360	11	”	"	PUNCT
ftr-394	360	12	did	do	AUX
ftr-394	360	13	not	not	PART
ftr-394	360	14	include	include	VERB
ftr-394	360	15	the	the	DET
ftr-394	360	16	insurance	insurance	NOUN
ftr-394	360	17	contracts	contract	NOUN
ftr-394	360	18	issued	issue	VERB
ftr-394	360	19	by	by	ADP
ftr-394	360	20	blue	blue	ADJ
ftr-394	360	21	cross	cross	ADJ
ftr-394	360	22	/	/	SYM
ftr-394	360	23	blue	blue	ADJ
ftr-394	360	24	shield	shield	NOUN
ftr-394	360	25	,	,	PUNCT
ftr-394	360	26	and	and	CCONJ
ftr-394	360	27	that	that	SCONJ
ftr-394	360	28	losses	loss	NOUN
ftr-394	360	29	included	include	VERB
ftr-394	360	30	only	only	ADV
ftr-394	360	31	losses	loss	NOUN
ftr-394	360	32	realized	realize	VERB
ftr-394	360	33	on	on	ADP
ftr-394	360	34	a	a	DET
ftr-394	360	35	sale	sale	NOUN
ftr-394	360	36	or	or	CCONJ
ftr-394	360	37	exchange	exchange	NOUN
ftr-394	360	38	of	of	ADP
ftr-394	360	39	assets	asset	NOUN
ftr-394	360	40	,	,	PUNCT
ftr-394	360	41	not	not	PART
ftr-394	360	42	termination	termination	NOUN
ftr-394	360	43	of	of	ADP
ftr-394	360	44	contracts	contract	NOUN
ftr-394	360	45	.	.	PUNCT
ftr-394	361	1	the	the	DET
ftr-394	361	2	court	court	NOUN
ftr-394	361	3	held	hold	VERB
ftr-394	361	4	that	that	SCONJ
ftr-394	361	5	the	the	DET
ftr-394	361	6	plain	plain	ADJ
ftr-394	361	7	language	language	NOUN
ftr-394	361	8	of	of	ADP
ftr-394	361	9	the	the	DET
ftr-394	361	10	statute	statute	NOUN
ftr-394	361	11	applies	apply	VERB
ftr-394	361	12	to	to	PART
ftr-394	361	13	allow	allow	VERB
ftr-394	361	14	the	the	DET
ftr-394	361	15	claimed	claim	VERB
ftr-394	361	16	losses	loss	NOUN
ftr-394	361	17	.	.	PUNCT
ftr-394	362	1	the	the	DET
ftr-394	362	2	court	court	NOUN
ftr-394	362	3	also	also	ADV
ftr-394	362	4	rejected	reject	VERB
ftr-394	362	5	the	the	DET
ftr-394	362	6	government	government	NOUN
ftr-394	362	7	’s	’s	PART
ftr-394	362	8	argument	argument	NOUN
ftr-394	362	9	that	that	SCONJ
ftr-394	362	10	the	the	DET
ftr-394	362	11	amended	amend	VERB
ftr-394	362	12	returns	return	NOUN
ftr-394	362	13	claiming	claim	VERB
ftr-394	362	14	the	the	DET
ftr-394	362	15	losses	loss	NOUN
ftr-394	362	16	represented	represent	VERB
ftr-394	362	17	a	a	DET
ftr-394	362	18	change	change	NOUN
ftr-394	362	19	in	in	ADP
ftr-394	362	20	accounting	accounting	NOUN
ftr-394	362	21	method	method	NOUN
ftr-394	362	22	.	.	PUNCT
ftr-394	363	1	12	12	NUM
ftr-394	363	2	.	.	PUNCT
ftr-394	364	1	the	the	DET
ftr-394	364	2	interest	interest	NOUN
ftr-394	364	3	deduction	deduction	NOUN
ftr-394	364	4	for	for	ADP
ftr-394	364	5	a	a	DET
ftr-394	364	6	bank	bank	NOUN
ftr-394	364	7	with	with	ADP
ftr-394	364	8	taxexempt	taxexempt	ADJ
ftr-394	364	9	interest	interest	NOUN
ftr-394	364	10	income	income	NOUN
ftr-394	364	11	is	be	AUX
ftr-394	364	12	limited	limited	ADJ
ftr-394	364	13	.	.	PUNCT
ftr-394	365	1	psb	psb	PROPN
ftr-394	365	2	holdings	holdings	PROPN
ftr-394	365	3	,	,	PUNCT
ftr-394	365	4	inc	inc	PROPN
ftr-394	365	5	.	.	PROPN
ftr-394	366	1	v.	v.	PROPN
ftr-394	366	2	commissioner	commissioner	PROPN
ftr-394	366	3	,	,	PUNCT
ftr-394	366	4	2008	2008	NUM
ftr-394	366	5	]	]	PUNCT
ftr-394	366	6	recent	recent	ADJ
ftr-394	366	7	developments	development	NOUN
ftr-394	366	8	in	in	ADP
ftr-394	366	9	federal	federal	ADJ
ftr-394	366	10	income	income	NOUN
ftr-394	366	11	taxation	taxation	NOUN
ftr-394	366	12	733	733	NUM
ftr-394	366	13	129	129	NUM
ftr-394	366	14	t.c	t.c	PROPN
ftr-394	366	15	.	.	PROPN
ftr-394	367	1	131	131	NUM
ftr-394	367	2	(	(	PUNCT
ftr-394	367	3	11/1/07	11/1/07	NUM
ftr-394	367	4	)	)	PUNCT
ftr-394	367	5	.	.	PUNCT
ftr-394	368	1	peoples	people	NOUN
ftr-394	368	2	bank	bank	PROPN
ftr-394	368	3	and	and	CCONJ
ftr-394	368	4	peoples	people	NOUN
ftr-394	368	5	investment	investment	NOUN
ftr-394	368	6	company	company	NOUN
ftr-394	368	7	were	be	AUX
ftr-394	368	8	wholly	wholly	ADV
ftr-394	368	9	owned	own	VERB
ftr-394	368	10	members	member	NOUN
ftr-394	368	11	of	of	ADP
ftr-394	368	12	a	a	DET
ftr-394	368	13	consolidated	consolidated	ADJ
ftr-394	368	14	group	group	NOUN
ftr-394	368	15	filing	file	VERB
ftr-394	368	16	consolidated	consolidated	ADJ
ftr-394	368	17	returns	return	NOUN
ftr-394	368	18	whose	whose	DET
ftr-394	368	19	widely	widely	ADV
ftr-394	368	20	held	hold	VERB
ftr-394	368	21	parent	parent	NOUN
ftr-394	368	22	company	company	NOUN
ftr-394	368	23	is	be	AUX
ftr-394	368	24	psb	psb	PROPN
ftr-394	368	25	holdings	holding	NOUN
ftr-394	368	26	.	.	PUNCT
ftr-394	369	1	the	the	DET
ftr-394	369	2	bank	bank	NOUN
ftr-394	369	3	and	and	CCONJ
ftr-394	369	4	the	the	DET
ftr-394	369	5	investment	investment	NOUN
ftr-394	369	6	company	company	NOUN
ftr-394	369	7	held	hold	VERB
ftr-394	369	8	tax	tax	NOUN
ftr-394	369	9	-	-	PUNCT
ftr-394	369	10	exempt	exempt	ADJ
ftr-394	369	11	securities	security	NOUN
ftr-394	369	12	.	.	PUNCT
ftr-394	370	1	some	some	PRON
ftr-394	370	2	of	of	ADP
ftr-394	370	3	the	the	DET
ftr-394	370	4	investment	investment	NOUN
ftr-394	370	5	company	company	NOUN
ftr-394	370	6	’s	’s	PART
ftr-394	370	7	tax	tax	NOUN
ftr-394	370	8	-	-	PUNCT
ftr-394	370	9	exempt	exempt	ADJ
ftr-394	370	10	securities	security	NOUN
ftr-394	370	11	were	be	AUX
ftr-394	370	12	purchased	purchase	VERB
ftr-394	370	13	by	by	ADP
ftr-394	370	14	the	the	DET
ftr-394	370	15	bank	bank	NOUN
ftr-394	370	16	and	and	CCONJ
ftr-394	370	17	transferred	transfer	VERB
ftr-394	370	18	to	to	ADP
ftr-394	370	19	the	the	DET
ftr-394	370	20	investment	investment	NOUN
ftr-394	370	21	company	company	NOUN
ftr-394	370	22	as	as	ADP
ftr-394	370	23	contributions	contribution	NOUN
ftr-394	370	24	to	to	ADP
ftr-394	370	25	capital	capital	NOUN
ftr-394	370	26	.	.	PUNCT
ftr-394	371	1	other	other	ADJ
ftr-394	371	2	taxexempt	taxexempt	ADJ
ftr-394	371	3	securities	security	NOUN
ftr-394	371	4	were	be	AUX
ftr-394	371	5	purchased	purchase	VERB
ftr-394	371	6	directly	directly	ADV
ftr-394	371	7	by	by	ADP
ftr-394	371	8	investment	investment	NOUN
ftr-394	371	9	company	company	NOUN
ftr-394	371	10	.	.	PUNCT
ftr-394	372	1	only	only	ADV
ftr-394	372	2	bank	bank	NOUN
ftr-394	372	3	claimed	claim	VERB
ftr-394	372	4	deductions	deduction	NOUN
ftr-394	372	5	for	for	ADP
ftr-394	372	6	interest	interest	NOUN
ftr-394	372	7	expense	expense	NOUN
ftr-394	372	8	.	.	PUNCT
ftr-394	373	1	•	•	NUM
ftr-394	373	2	section	section	NOUN
ftr-394	373	3	265(a)(2	265(a)(2	NOUN
ftr-394	373	4	)	)	PUNCT
ftr-394	373	5	disallows	disallow	VERB
ftr-394	373	6	deductions	deduction	NOUN
ftr-394	373	7	for	for	ADP
ftr-394	373	8	interest	interest	NOUN
ftr-394	373	9	on	on	ADP
ftr-394	373	10	indebtedness	indebtedness	NOUN
ftr-394	373	11	incurred	incur	VERB
ftr-394	373	12	to	to	PART
ftr-394	373	13	purchase	purchase	VERB
ftr-394	373	14	or	or	CCONJ
ftr-394	373	15	carry	carry	VERB
ftr-394	373	16	tax	tax	NOUN
ftr-394	373	17	-	-	PUNCT
ftr-394	373	18	exempt	exempt	ADJ
ftr-394	373	19	obligations	obligation	NOUN
ftr-394	373	20	.	.	PUNCT
ftr-394	374	1	in	in	ADP
ftr-394	374	2	the	the	DET
ftr-394	374	3	case	case	NOUN
ftr-394	374	4	of	of	ADP
ftr-394	374	5	a	a	DET
ftr-394	374	6	bank	bank	NOUN
ftr-394	374	7	,	,	PUNCT
ftr-394	374	8	§	§	PROPN
ftr-394	374	9	265(b	265(b	PROPN
ftr-394	374	10	)	)	PUNCT
ftr-394	374	11	,	,	PUNCT
ftr-394	374	12	adopting	adopt	VERB
ftr-394	374	13	a	a	DET
ftr-394	374	14	fungibility	fungibility	NOUN
ftr-394	374	15	approach	approach	NOUN
ftr-394	374	16	,	,	PUNCT
ftr-394	374	17	provides	provide	VERB
ftr-394	374	18	that	that	PRON
ftr-394	374	19	interest	interest	NOUN
ftr-394	374	20	subject	subject	ADJ
ftr-394	374	21	to	to	ADP
ftr-394	374	22	the	the	DET
ftr-394	374	23	§	§	PROPN
ftr-394	374	24	265(a)(2	265(a)(2	NUM
ftr-394	374	25	)	)	PUNCT
ftr-394	374	26	limitation	limitation	NOUN
ftr-394	374	27	is	be	AUX
ftr-394	374	28	the	the	DET
ftr-394	374	29	portion	portion	NOUN
ftr-394	374	30	of	of	ADP
ftr-394	374	31	the	the	DET
ftr-394	374	32	amount	amount	NOUN
ftr-394	374	33	of	of	ADP
ftr-394	374	34	interest	interest	NOUN
ftr-394	374	35	that	that	PRON
ftr-394	374	36	bears	bear	VERB
ftr-394	374	37	the	the	DET
ftr-394	374	38	same	same	ADJ
ftr-394	374	39	ratio	ratio	NOUN
ftr-394	374	40	to	to	ADP
ftr-394	374	41	total	total	ADJ
ftr-394	374	42	interest	interest	NOUN
ftr-394	374	43	as	as	ADP
ftr-394	374	44	“	"	PUNCT
ftr-394	374	45	the	the	DET
ftr-394	374	46	taxpayer	taxpayer	NOUN
ftr-394	374	47	’s	’s	PART
ftr-394	374	48	average	average	ADJ
ftr-394	374	49	adjusted	adjust	VERB
ftr-394	374	50	bases	basis	NOUN
ftr-394	374	51	...	...	PUNCT
ftr-394	374	52	of	of	ADP
ftr-394	374	53	tax	tax	NOUN
ftr-394	374	54	exempt	exempt	ADJ
ftr-394	374	55	obligations	obligation	NOUN
ftr-394	374	56	,	,	PUNCT
ftr-394	374	57	”	"	PUNCT
ftr-394	374	58	bears	bear	NOUN
ftr-394	374	59	to	to	ADP
ftr-394	374	60	the	the	DET
ftr-394	374	61	average	average	ADJ
ftr-394	374	62	adjusted	adjust	VERB
ftr-394	374	63	bases	basis	NOUN
ftr-394	374	64	of	of	ADP
ftr-394	374	65	all	all	PRON
ftr-394	374	66	of	of	ADP
ftr-394	374	67	the	the	DET
ftr-394	374	68	taxpayer	taxpayer	NOUN
ftr-394	374	69	’s	’s	PART
ftr-394	374	70	assets	asset	NOUN
ftr-394	374	71	.	.	PUNCT
ftr-394	375	1	while	while	SCONJ
ftr-394	375	2	§	§	PROPN
ftr-394	375	3	265(a)(2	265(a)(2	NUM
ftr-394	375	4	)	)	PUNCT
ftr-394	375	5	under	under	ADP
ftr-394	375	6	this	this	DET
ftr-394	375	7	formula	formula	NOUN
ftr-394	375	8	disallows	disallow	VERB
ftr-394	375	9	100	100	NUM
ftr-394	375	10	percent	percent	NOUN
ftr-394	375	11	of	of	ADP
ftr-394	375	12	a	a	DET
ftr-394	375	13	bank	bank	NOUN
ftr-394	375	14	’s	’s	PART
ftr-394	375	15	interest	interest	NOUN
ftr-394	375	16	attributable	attributable	ADJ
ftr-394	375	17	to	to	ADP
ftr-394	375	18	tax	tax	NOUN
ftr-394	375	19	-	-	PUNCT
ftr-394	375	20	exempt	exempt	ADJ
ftr-394	375	21	obligations	obligation	NOUN
ftr-394	375	22	,	,	PUNCT
ftr-394	375	23	§	§	PROPN
ftr-394	375	24	291(e	291(e	PROPN
ftr-394	375	25	)	)	PUNCT
ftr-394	375	26	,	,	PUNCT
ftr-394	375	27	enacted	enact	VERB
ftr-394	375	28	prior	prior	ADV
ftr-394	375	29	to	to	ADP
ftr-394	375	30	§	§	PROPN
ftr-394	375	31	265(b	265(b	PROPN
ftr-394	375	32	)	)	PUNCT
ftr-394	375	33	,	,	PUNCT
ftr-394	375	34	disallows	disallow	VERB
ftr-394	375	35	20	20	NUM
ftr-394	375	36	percent	percent	NOUN
ftr-394	375	37	of	of	ADP
ftr-394	375	38	a	a	DET
ftr-394	375	39	bank	bank	NOUN
ftr-394	375	40	’s	’s	PART
ftr-394	375	41	interest	interest	NOUN
ftr-394	375	42	attributable	attributable	ADJ
ftr-394	375	43	to	to	ADP
ftr-394	375	44	tax	tax	NOUN
ftr-394	375	45	-	-	PUNCT
ftr-394	375	46	exempt	exempt	ADJ
ftr-394	375	47	obligations	obligation	NOUN
ftr-394	375	48	,	,	PUNCT
ftr-394	375	49	determined	determine	VERB
ftr-394	375	50	under	under	ADP
ftr-394	375	51	the	the	DET
ftr-394	375	52	same	same	ADJ
ftr-394	375	53	formula	formula	NOUN
ftr-394	375	54	as	as	ADP
ftr-394	375	55	§	§	PROPN
ftr-394	375	56	265(b)(2	265(b)(2	NUM
ftr-394	375	57	)	)	PUNCT
ftr-394	375	58	.	.	PUNCT
ftr-394	376	1	see	see	VERB
ftr-394	376	2	§	§	PROPN
ftr-394	376	3	291(e)(1)(b)(ii	291(e)(1)(b)(ii	NUM
ftr-394	376	4	)	)	PUNCT
ftr-394	376	5	.	.	PUNCT
ftr-394	377	1	section	section	NOUN
ftr-394	377	2	291(e	291(e	PROPN
ftr-394	377	3	)	)	PUNCT
ftr-394	377	4	applies	apply	VERB
ftr-394	377	5	to	to	ADP
ftr-394	377	6	interest	interest	NOUN
ftr-394	377	7	expense	expense	NOUN
ftr-394	377	8	attributable	attributable	ADJ
ftr-394	377	9	to	to	ADP
ftr-394	377	10	tax	tax	NOUN
ftr-394	377	11	-	-	PUNCT
ftr-394	377	12	exempt	exempt	ADJ
ftr-394	377	13	obligations	obligation	NOUN
ftr-394	377	14	acquired	acquire	VERB
ftr-394	377	15	before	before	ADP
ftr-394	377	16	august	august	PROPN
ftr-394	377	17	8	8	NUM
ftr-394	377	18	,	,	PUNCT
ftr-394	377	19	1986	1986	NUM
ftr-394	377	20	,	,	PUNCT
ftr-394	377	21	the	the	DET
ftr-394	377	22	date	date	NOUN
ftr-394	377	23	§	§	PROPN
ftr-394	377	24	265(b	265(b	PROPN
ftr-394	377	25	)	)	PUNCT
ftr-394	377	26	was	be	AUX
ftr-394	377	27	enacted	enact	VERB
ftr-394	377	28	.	.	PUNCT
ftr-394	378	1	however	however	ADV
ftr-394	378	2	,	,	PUNCT
ftr-394	378	3	the	the	DET
ftr-394	378	4	20	20	NUM
ftr-394	378	5	percent	percent	NOUN
ftr-394	378	6	reduction	reduction	NOUN
ftr-394	378	7	of	of	ADP
ftr-394	378	8	§	§	PROPN
ftr-394	378	9	291(e	291(e	NOUN
ftr-394	378	10	)	)	PUNCT
ftr-394	378	11	(	(	PUNCT
ftr-394	378	12	rather	rather	ADV
ftr-394	378	13	than	than	ADP
ftr-394	378	14	the	the	DET
ftr-394	378	15	100	100	NUM
ftr-394	378	16	percent	percent	NOUN
ftr-394	378	17	reduction	reduction	NOUN
ftr-394	378	18	of	of	ADP
ftr-394	378	19	§	§	PROPN
ftr-394	378	20	265(a)(2	265(a)(2	NUM
ftr-394	378	21	)	)	PUNCT
ftr-394	378	22	)	)	PUNCT
ftr-394	378	23	continues	continue	VERB
ftr-394	378	24	to	to	PART
ftr-394	378	25	apply	apply	VERB
ftr-394	378	26	to	to	ADP
ftr-394	378	27	tax	tax	NOUN
ftr-394	378	28	-	-	PUNCT
ftr-394	378	29	exempt	exempt	ADJ
ftr-394	378	30	obligations	obligation	NOUN
ftr-394	378	31	of	of	ADP
ftr-394	378	32	small	small	ADJ
ftr-394	378	33	issuers	issuer	NOUN
ftr-394	378	34	.	.	PUNCT
ftr-394	379	1	all	all	PRON
ftr-394	379	2	of	of	ADP
ftr-394	379	3	the	the	DET
ftr-394	379	4	taxpayer	taxpayer	NOUN
ftr-394	379	5	’s	’s	PART
ftr-394	379	6	exemptobligations	exemptobligation	NOUN
ftr-394	379	7	were	be	AUX
ftr-394	379	8	qualified	qualified	ADJ
ftr-394	379	9	small	small	ADJ
ftr-394	379	10	issues	issue	NOUN
ftr-394	379	11	.	.	PUNCT
ftr-394	380	1	•	•	NOUN
ftr-394	380	2	the	the	DET
ftr-394	380	3	irs	irs	PROPN
ftr-394	380	4	argued	argue	VERB
ftr-394	380	5	that	that	SCONJ
ftr-394	380	6	for	for	ADP
ftr-394	380	7	purposes	purpose	NOUN
ftr-394	380	8	of	of	ADP
ftr-394	380	9	determining	determine	VERB
ftr-394	380	10	bank	bank	NOUN
ftr-394	380	11	’s	’s	PART
ftr-394	380	12	interest	interest	NOUN
ftr-394	380	13	deduction	deduction	NOUN
ftr-394	380	14	under	under	ADP
ftr-394	380	15	the	the	DET
ftr-394	380	16	allocation	allocation	NOUN
ftr-394	380	17	formulas	formula	NOUN
ftr-394	380	18	of	of	ADP
ftr-394	380	19	§	§	PROPN
ftr-394	380	20	§	§	PROPN
ftr-394	380	21	265(b)(2	265(b)(2	NUM
ftr-394	380	22	)	)	PUNCT
ftr-394	380	23	and	and	CCONJ
ftr-394	380	24	291(e)(1)(b	291(e)(1)(b	NUM
ftr-394	380	25	)	)	PUNCT
ftr-394	380	26	,	,	PUNCT
ftr-394	380	27	the	the	DET
ftr-394	380	28	numerator	numerator	NOUN
ftr-394	380	29	of	of	ADP
ftr-394	380	30	the	the	DET
ftr-394	380	31	allocation	allocation	NOUN
ftr-394	380	32	formula	formula	NOUN
ftr-394	380	33	should	should	AUX
ftr-394	380	34	include	include	VERB
ftr-394	380	35	tax	tax	NOUN
ftr-394	380	36	-	-	PUNCT
ftr-394	380	37	exempt	exempt	ADJ
ftr-394	380	38	obligations	obligation	NOUN
ftr-394	380	39	held	hold	VERB
ftr-394	380	40	by	by	ADP
ftr-394	380	41	investment	investment	NOUN
ftr-394	380	42	company	company	NOUN
ftr-394	380	43	because	because	SCONJ
ftr-394	380	44	bank	bank	NOUN
ftr-394	380	45	included	include	VERB
ftr-394	380	46	the	the	DET
ftr-394	380	47	basis	basis	NOUN
ftr-394	380	48	of	of	ADP
ftr-394	380	49	its	its	PRON
ftr-394	380	50	investment	investment	NOUN
ftr-394	380	51	company	company	NOUN
ftr-394	380	52	stock	stock	NOUN
ftr-394	380	53	in	in	ADP
ftr-394	380	54	the	the	DET
ftr-394	380	55	denominator	denominator	NOUN
ftr-394	380	56	.	.	PUNCT
ftr-394	381	1	focusing	focus	VERB
ftr-394	381	2	on	on	ADP
ftr-394	381	3	the	the	DET
ftr-394	381	4	“	"	PUNCT
ftr-394	381	5	text	text	NOUN
ftr-394	381	6	”	"	PUNCT
ftr-394	381	7	of	of	ADP
ftr-394	381	8	the	the	DET
ftr-394	381	9	allocation	allocation	NOUN
ftr-394	381	10	formula	formula	NOUN
ftr-394	381	11	,	,	PUNCT
ftr-394	381	12	the	the	DET
ftr-394	381	13	tax	tax	NOUN
ftr-394	381	14	court	court	NOUN
ftr-394	381	15	concluded	conclude	VERB
ftr-394	381	16	that	that	SCONJ
ftr-394	381	17	the	the	DET
ftr-394	381	18	numerator	numerator	NOUN
ftr-394	381	19	included	include	VERB
ftr-394	381	20	only	only	ADV
ftr-394	381	21	tax	tax	NOUN
ftr-394	381	22	-	-	PUNCT
ftr-394	381	23	exempt	exempt	ADJ
ftr-394	381	24	obligations	obligation	NOUN
ftr-394	381	25	held	hold	VERB
ftr-394	381	26	by	by	ADP
ftr-394	381	27	the	the	DET
ftr-394	381	28	taxpayer	taxpayer	NOUN
ftr-394	381	29	,	,	PUNCT
ftr-394	381	30	here	here	ADV
ftr-394	381	31	,	,	PUNCT
ftr-394	381	32	the	the	DET
ftr-394	381	33	bank	bank	NOUN
ftr-394	381	34	alone	alone	ADV
ftr-394	381	35	.	.	PUNCT
ftr-394	382	1	(	(	PUNCT
ftr-394	382	2	bank	bank	NOUN
ftr-394	382	3	itself	itself	PRON
ftr-394	382	4	included	include	VERB
ftr-394	382	5	in	in	ADP
ftr-394	382	6	the	the	DET
ftr-394	382	7	numerator	numerator	NOUN
ftr-394	382	8	tax	tax	NOUN
ftr-394	382	9	-	-	PUNCT
ftr-394	382	10	exempt	exempt	ADJ
ftr-394	382	11	obligations	obligation	NOUN
ftr-394	382	12	purchased	purchase	VERB
ftr-394	382	13	by	by	ADP
ftr-394	382	14	bank	bank	NOUN
ftr-394	382	15	and	and	CCONJ
ftr-394	382	16	transferred	transfer	VERB
ftr-394	382	17	to	to	ADP
ftr-394	382	18	investment	investment	NOUN
ftr-394	382	19	company	company	NOUN
ftr-394	382	20	.	.	PUNCT
ftr-394	382	21	)	)	PUNCT
ftr-394	383	1	the	the	DET
ftr-394	383	2	tax	tax	NOUN
ftr-394	383	3	court	court	NOUN
ftr-394	383	4	rejected	reject	VERB
ftr-394	383	5	the	the	DET
ftr-394	383	6	contrary	contrary	ADJ
ftr-394	383	7	holding	holding	NOUN
ftr-394	383	8	of	of	ADP
ftr-394	383	9	rev	rev	PROPN
ftr-394	383	10	.	.	PROPN
ftr-394	383	11	rul	rul	PROPN
ftr-394	383	12	.	.	PUNCT
ftr-394	384	1	90	90	NUM
ftr-394	384	2	-	-	SYM
ftr-394	384	3	44	44	NUM
ftr-394	384	4	,	,	PUNCT
ftr-394	384	5	1990	1990	NUM
ftr-394	384	6	-	-	SYM
ftr-394	384	7	1	1	NUM
ftr-394	384	8	c.b	c.b	PROPN
ftr-394	384	9	.	.	PROPN
ftr-394	384	10	54	54	NUM
ftr-394	384	11	,	,	PUNCT
ftr-394	384	12	stating	state	VERB
ftr-394	384	13	that	that	SCONJ
ftr-394	384	14	a	a	DET
ftr-394	384	15	revenue	revenue	NOUN
ftr-394	384	16	ruling	ruling	NOUN
ftr-394	384	17	,	,	PUNCT
ftr-394	384	18	while	while	SCONJ
ftr-394	384	19	representing	represent	VERB
ftr-394	384	20	an	an	DET
ftr-394	384	21	interpretation	interpretation	NOUN
ftr-394	384	22	based	base	VERB
ftr-394	384	23	on	on	ADP
ftr-394	384	24	experience	experience	NOUN
ftr-394	384	25	and	and	CCONJ
ftr-394	384	26	informed	inform	VERB
ftr-394	384	27	judgment	judgment	NOUN
ftr-394	384	28	,	,	PUNCT
ftr-394	384	29	is	be	AUX
ftr-394	384	30	not	not	PART
ftr-394	384	31	entitled	entitle	VERB
ftr-394	384	32	to	to	ADP
ftr-394	384	33	the	the	DET
ftr-394	384	34	same	same	ADJ
ftr-394	384	35	deference	deference	NOUN
ftr-394	384	36	as	as	ADP
ftr-394	384	37	regulations	regulation	NOUN
ftr-394	384	38	under	under	ADP
ftr-394	384	39	chevron	chevron	PROPN
ftr-394	384	40	u.s.a	u.s.a	PROPN
ftr-394	384	41	.	.	PROPN
ftr-394	384	42	,	,	PUNCT
ftr-394	384	43	inc	inc	PROPN
ftr-394	384	44	.	.	PROPN
ftr-394	384	45	v.	v.	ADP
ftr-394	384	46	natural	natural	ADJ
ftr-394	384	47	res	re	NOUN
ftr-394	384	48	.	.	PUNCT
ftr-394	385	1	def	def	PROPN
ftr-394	385	2	.	.	PROPN
ftr-394	385	3	council	council	PROPN
ftr-394	385	4	,	,	PUNCT
ftr-394	385	5	inc	inc	PROPN
ftr-394	385	6	.	.	PROPN
ftr-394	385	7	,	,	PUNCT
ftr-394	385	8	467	467	NUM
ftr-394	385	9	u.s	u.s	PROPN
ftr-394	385	10	.	.	PROPN
ftr-394	385	11	837	837	NUM
ftr-394	385	12	(	(	PUNCT
ftr-394	385	13	1984	1984	NUM
ftr-394	385	14	)	)	PUNCT
ftr-394	385	15	.	.	PUNCT
ftr-394	386	1	13	13	NUM
ftr-394	386	2	.	.	PUNCT
ftr-394	387	1	the	the	DET
ftr-394	387	2	third	third	ADJ
ftr-394	387	3	circuit	circuit	NOUN
ftr-394	387	4	cans	cans	PROPN
ftr-394	387	5	alcoa	alcoa	PROPN
ftr-394	387	6	’s	’s	PART
ftr-394	387	7	claim	claim	NOUN
ftr-394	387	8	of	of	ADP
ftr-394	387	9	right	right	ADJ
ftr-394	387	10	doctrine	doctrine	NOUN
ftr-394	387	11	benefits	benefit	NOUN
ftr-394	387	12	.	.	PUNCT
ftr-394	388	1	alcoa	alcoa	PROPN
ftr-394	388	2	,	,	PUNCT
ftr-394	388	3	inc	inc	PROPN
ftr-394	388	4	.	.	PROPN
ftr-394	389	1	v.	v.	PROPN
ftr-394	389	2	united	united	PROPN
ftr-394	389	3	states	states	PROPN
ftr-394	389	4	,	,	PUNCT
ftr-394	389	5	509	509	NUM
ftr-394	389	6	f.3d	f.3d	NUM
ftr-394	389	7	173	173	NUM
ftr-394	389	8	(	(	PUNCT
ftr-394	389	9	3d	3d	NUM
ftr-394	389	10	cir	cir	NOUN
ftr-394	389	11	.	.	PUNCT
ftr-394	390	1	11/28/07	11/28/07	NUM
ftr-394	390	2	)	)	PUNCT
ftr-394	390	3	.	.	PUNCT
ftr-394	391	1	alcoa	alcoa	PROPN
ftr-394	391	2	’s	’s	PART
ftr-394	391	3	production	production	NOUN
ftr-394	391	4	of	of	ADP
ftr-394	391	5	aluminum	aluminum	NOUN
ftr-394	391	6	products	product	NOUN
ftr-394	391	7	produces	produce	VERB
ftr-394	391	8	substantial	substantial	ADJ
ftr-394	391	9	waste	waste	NOUN
ftr-394	391	10	.	.	PUNCT
ftr-394	392	1	under	under	ADP
ftr-394	392	2	heightened	heighten	VERB
ftr-394	392	3	environmental	environmental	ADJ
ftr-394	392	4	clean	clean	ADJ
ftr-394	392	5	-	-	PUNCT
ftr-394	392	6	up	up	ADP
ftr-394	392	7	standards	standard	NOUN
ftr-394	392	8	enacted	enact	VERB
ftr-394	392	9	in	in	ADP
ftr-394	392	10	the	the	DET
ftr-394	392	11	comprehensive	comprehensive	ADJ
ftr-394	392	12	environmental	environmental	ADJ
ftr-394	392	13	response	response	NOUN
ftr-394	392	14	,	,	PUNCT
ftr-394	392	15	compensation	compensation	NOUN
ftr-394	392	16	,	,	PUNCT
ftr-394	392	17	and	and	CCONJ
ftr-394	392	18	liability	liability	NOUN
ftr-394	392	19	act	act	NOUN
ftr-394	392	20	734	734	NUM
ftr-394	392	21	florida	florida	PROPN
ftr-394	392	22	tax	tax	NOUN
ftr-394	392	23	review	review	NOUN
ftr-394	393	1	[	[	X
ftr-394	393	2	vol	vol	NOUN
ftr-394	393	3	.	.	PUNCT
ftr-394	393	4	8	8	NUM
ftr-394	393	5	:	:	SYM
ftr-394	393	6	si	si	X
ftr-394	393	7	of	of	ADP
ftr-394	393	8	1980	1980	NUM
ftr-394	393	9	(	(	PUNCT
ftr-394	393	10	cercla	cercla	NOUN
ftr-394	393	11	)	)	PUNCT
ftr-394	393	12	,	,	PUNCT
ftr-394	393	13	and	and	CCONJ
ftr-394	393	14	others	other	NOUN
ftr-394	393	15	,	,	PUNCT
ftr-394	393	16	alcoa	alcoa	PROPN
ftr-394	393	17	was	be	AUX
ftr-394	393	18	forced	force	VERB
ftr-394	393	19	to	to	PART
ftr-394	393	20	incur	incur	VERB
ftr-394	393	21	substantial	substantial	ADJ
ftr-394	393	22	environmental	environmental	ADJ
ftr-394	393	23	remediation	remediation	NOUN
ftr-394	393	24	expense	expense	NOUN
ftr-394	393	25	to	to	PART
ftr-394	393	26	clean	clean	VERB
ftr-394	393	27	up	up	ADP
ftr-394	393	28	several	several	ADJ
ftr-394	393	29	of	of	ADP
ftr-394	393	30	its	its	PRON
ftr-394	393	31	manufacturing	manufacturing	NOUN
ftr-394	393	32	sites	site	NOUN
ftr-394	393	33	.	.	PUNCT
ftr-394	394	1	alcoa	alcoa	PROPN
ftr-394	394	2	deducted	deduct	VERB
ftr-394	394	3	these	these	DET
ftr-394	394	4	expenses	expense	NOUN
ftr-394	394	5	in	in	ADP
ftr-394	394	6	1993	1993	NUM
ftr-394	394	7	then	then	ADV
ftr-394	394	8	filed	file	VERB
ftr-394	394	9	a	a	DET
ftr-394	394	10	$	$	SYM
ftr-394	394	11	12	12	NUM
ftr-394	394	12	million	million	NUM
ftr-394	394	13	claim	claim	NOUN
ftr-394	394	14	for	for	ADP
ftr-394	394	15	refund	refund	NOUN
ftr-394	394	16	in	in	ADP
ftr-394	394	17	the	the	DET
ftr-394	394	18	district	district	NOUN
ftr-394	394	19	court	court	NOUN
ftr-394	394	20	.	.	PUNCT
ftr-394	395	1	alcoa	alcoa	PROPN
ftr-394	395	2	cleverly	cleverly	ADV
ftr-394	395	3	argued	argue	VERB
ftr-394	395	4	that	that	SCONJ
ftr-394	395	5	its	its	PRON
ftr-394	395	6	1993	1993	NUM
ftr-394	395	7	expenses	expense	NOUN
ftr-394	395	8	should	should	AUX
ftr-394	395	9	have	have	AUX
ftr-394	395	10	been	be	AUX
ftr-394	395	11	included	include	VERB
ftr-394	395	12	in	in	ADP
ftr-394	395	13	its	its	PRON
ftr-394	395	14	cost	cost	NOUN
ftr-394	395	15	of	of	ADP
ftr-394	395	16	goods	good	NOUN
ftr-394	395	17	sold	sell	VERB
ftr-394	395	18	in	in	ADP
ftr-394	395	19	manufacturing	manufacture	VERB
ftr-394	395	20	operations	operation	NOUN
ftr-394	395	21	for	for	ADP
ftr-394	395	22	the	the	DET
ftr-394	395	23	years	year	NOUN
ftr-394	395	24	1940	1940	NUM
ftr-394	395	25	-	-	SYM
ftr-394	395	26	1987	1987	NUM
ftr-394	395	27	.	.	PUNCT
ftr-394	396	1	its	its	PRON
ftr-394	396	2	reduced	reduced	ADJ
ftr-394	396	3	cost	cost	NOUN
ftr-394	396	4	of	of	ADP
ftr-394	396	5	goods	good	NOUN
ftr-394	396	6	sold	sell	VERB
ftr-394	396	7	for	for	ADP
ftr-394	396	8	those	those	DET
ftr-394	396	9	years	year	NOUN
ftr-394	396	10	generated	generate	VERB
ftr-394	396	11	excess	excess	ADJ
ftr-394	396	12	income	income	NOUN
ftr-394	396	13	,	,	PUNCT
ftr-394	396	14	received	receive	VERB
ftr-394	396	15	under	under	ADP
ftr-394	396	16	a	a	DET
ftr-394	396	17	claim	claim	NOUN
ftr-394	396	18	of	of	ADP
ftr-394	396	19	right	right	NOUN
ftr-394	396	20	,	,	PUNCT
ftr-394	396	21	which	which	PRON
ftr-394	396	22	it	it	PRON
ftr-394	396	23	was	be	AUX
ftr-394	396	24	forced	force	VERB
ftr-394	396	25	to	to	PART
ftr-394	396	26	return	return	VERB
ftr-394	396	27	in	in	ADP
ftr-394	396	28	the	the	DET
ftr-394	396	29	form	form	NOUN
ftr-394	396	30	of	of	ADP
ftr-394	396	31	the	the	DET
ftr-394	396	32	deductible	deductible	ADJ
ftr-394	396	33	environmental	environmental	ADJ
ftr-394	396	34	remediation	remediation	NOUN
ftr-394	396	35	expenses	expense	NOUN
ftr-394	396	36	incurred	incur	VERB
ftr-394	396	37	in	in	ADP
ftr-394	396	38	1993	1993	NUM
ftr-394	396	39	.	.	PUNCT
ftr-394	397	1	alcoa	alcoa	PROPN
ftr-394	397	2	then	then	ADV
ftr-394	397	3	claimed	claim	VERB
ftr-394	397	4	under	under	ADP
ftr-394	397	5	§	§	PROPN
ftr-394	397	6	1341	1341	NUM
ftr-394	397	7	that	that	PRON
ftr-394	397	8	,	,	PUNCT
ftr-394	397	9	rather	rather	ADV
ftr-394	397	10	than	than	ADP
ftr-394	397	11	taking	take	VERB
ftr-394	397	12	the	the	DET
ftr-394	397	13	deduction	deduction	NOUN
ftr-394	397	14	in	in	ADP
ftr-394	397	15	1993	1993	NUM
ftr-394	397	16	for	for	ADP
ftr-394	397	17	the	the	DET
ftr-394	397	18	expense	expense	NOUN
ftr-394	397	19	,	,	PUNCT
ftr-394	397	20	that	that	SCONJ
ftr-394	397	21	it	it	PRON
ftr-394	397	22	was	be	AUX
ftr-394	397	23	entitled	entitle	VERB
ftr-394	397	24	to	to	ADP
ftr-394	397	25	a	a	DET
ftr-394	397	26	return	return	NOUN
ftr-394	397	27	of	of	ADP
ftr-394	397	28	the	the	DET
ftr-394	397	29	taxes	taxis	NOUN
ftr-394	397	30	paid	pay	VERB
ftr-394	397	31	in	in	ADP
ftr-394	397	32	1940	1940	NUM
ftr-394	397	33	-	-	SYM
ftr-394	397	34	1987	1987	NUM
ftr-394	397	35	on	on	ADP
ftr-394	397	36	its	its	PRON
ftr-394	397	37	increased	increase	VERB
ftr-394	397	38	gross	gross	ADJ
ftr-394	397	39	income	income	NOUN
ftr-394	397	40	resulting	result	VERB
ftr-394	397	41	from	from	ADP
ftr-394	397	42	the	the	DET
ftr-394	397	43	under	under	NOUN
ftr-394	397	44	-	-	PUNCT
ftr-394	397	45	inclusion	inclusion	NOUN
ftr-394	397	46	of	of	ADP
ftr-394	397	47	disposal	disposal	NOUN
ftr-394	397	48	costs	cost	NOUN
ftr-394	397	49	in	in	ADP
ftr-394	397	50	its	its	PRON
ftr-394	397	51	cost	cost	NOUN
ftr-394	397	52	of	of	ADP
ftr-394	397	53	goods	good	NOUN
ftr-394	397	54	sold	sell	VERB
ftr-394	397	55	.	.	PUNCT
ftr-394	398	1	the	the	DET
ftr-394	398	2	third	third	ADJ
ftr-394	398	3	circuit	circuit	NOUN
ftr-394	398	4	concluded	conclude	VERB
ftr-394	398	5	that	that	SCONJ
ftr-394	398	6	alcoa	alcoa	PROPN
ftr-394	398	7	’s	’s	PART
ftr-394	398	8	obligation	obligation	NOUN
ftr-394	398	9	to	to	PART
ftr-394	398	10	return	return	VERB
ftr-394	398	11	gross	gross	ADJ
ftr-394	398	12	income	income	NOUN
ftr-394	398	13	in	in	ADP
ftr-394	398	14	the	the	DET
ftr-394	398	15	form	form	NOUN
ftr-394	398	16	of	of	ADP
ftr-394	398	17	increased	increase	VERB
ftr-394	398	18	remediation	remediation	NOUN
ftr-394	398	19	expenses	expense	NOUN
ftr-394	398	20	“	"	PUNCT
ftr-394	398	21	did	do	AUX
ftr-394	398	22	not	not	PART
ftr-394	398	23	arise	arise	VERB
ftr-394	398	24	from	from	ADP
ftr-394	398	25	the	the	DET
ftr-394	398	26	same	same	ADJ
ftr-394	398	27	circumstances	circumstance	NOUN
ftr-394	398	28	,	,	PUNCT
ftr-394	398	29	terms	term	NOUN
ftr-394	398	30	,	,	PUNCT
ftr-394	398	31	and	and	CCONJ
ftr-394	398	32	conditions	condition	NOUN
ftr-394	398	33	as	as	ADP
ftr-394	398	34	the	the	DET
ftr-394	398	35	initial	initial	ADJ
ftr-394	398	36	failure	failure	NOUN
ftr-394	398	37	to	to	PART
ftr-394	398	38	spend	spend	VERB
ftr-394	398	39	additional	additional	ADJ
ftr-394	398	40	funds	fund	NOUN
ftr-394	398	41	on	on	ADP
ftr-394	398	42	environmental	environmental	ADJ
ftr-394	398	43	clean	clean	NOUN
ftr-394	398	44	-	-	PUNCT
ftr-394	398	45	up	up	NOUN
ftr-394	398	46	.	.	PUNCT
ftr-394	399	1	rather	rather	ADV
ftr-394	399	2	,	,	PUNCT
ftr-394	399	3	the	the	DET
ftr-394	399	4	obligations	obligation	NOUN
ftr-394	399	5	were	be	AUX
ftr-394	399	6	created	create	VERB
ftr-394	399	7	by	by	ADP
ftr-394	399	8	new	new	ADJ
ftr-394	399	9	circumstances	circumstance	NOUN
ftr-394	399	10	,	,	PUNCT
ftr-394	399	11	terms	term	NOUN
ftr-394	399	12	,	,	PUNCT
ftr-394	399	13	and	and	CCONJ
ftr-394	399	14	conditions	condition	NOUN
ftr-394	399	15	,	,	PUNCT
ftr-394	399	16	namely	namely	ADV
ftr-394	399	17	,	,	PUNCT
ftr-394	399	18	by	by	ADP
ftr-394	399	19	an	an	DET
ftr-394	399	20	intervening	intervene	VERB
ftr-394	399	21	change	change	NOUN
ftr-394	399	22	in	in	ADP
ftr-394	399	23	environmental	environmental	ADJ
ftr-394	399	24	legislation	legislation	NOUN
ftr-394	399	25	.	.	PUNCT
ftr-394	399	26	”	"	PUNCT
ftr-394	400	1	thus	thus	ADV
ftr-394	400	2	,	,	PUNCT
ftr-394	400	3	there	there	PRON
ftr-394	400	4	is	be	VERB
ftr-394	400	5	no	no	DET
ftr-394	400	6	nexus	nexus	NOUN
ftr-394	400	7	between	between	ADP
ftr-394	400	8	the	the	DET
ftr-394	400	9	income	income	NOUN
ftr-394	400	10	asserted	assert	VERB
ftr-394	400	11	to	to	PART
ftr-394	400	12	have	have	AUX
ftr-394	400	13	been	be	AUX
ftr-394	400	14	received	receive	VERB
ftr-394	400	15	under	under	ADP
ftr-394	400	16	a	a	DET
ftr-394	400	17	claim	claim	NOUN
ftr-394	400	18	of	of	ADP
ftr-394	400	19	right	right	NOUN
ftr-394	400	20	,	,	PUNCT
ftr-394	400	21	and	and	CCONJ
ftr-394	400	22	the	the	DET
ftr-394	400	23	expenditure	expenditure	NOUN
ftr-394	400	24	claimed	claim	VERB
ftr-394	400	25	as	as	ADP
ftr-394	400	26	a	a	DET
ftr-394	400	27	refund	refund	NOUN
ftr-394	400	28	of	of	ADP
ftr-394	400	29	that	that	DET
ftr-394	400	30	income	income	NOUN
ftr-394	400	31	.	.	PUNCT
ftr-394	401	1	the	the	DET
ftr-394	401	2	court	court	NOUN
ftr-394	401	3	ultimately	ultimately	ADV
ftr-394	401	4	concluded	conclude	VERB
ftr-394	401	5	that	that	SCONJ
ftr-394	401	6	the	the	DET
ftr-394	401	7	§	§	PROPN
ftr-394	401	8	1341	1341	NUM
ftr-394	401	9	benefits	benefit	NOUN
ftr-394	401	10	are	be	AUX
ftr-394	401	11	not	not	PART
ftr-394	401	12	available	available	ADJ
ftr-394	401	13	“	"	PUNCT
ftr-394	401	14	because	because	SCONJ
ftr-394	401	15	alcoa	alcoa	PROPN
ftr-394	401	16	’s	’s	PART
ftr-394	401	17	expenditure	expenditure	NOUN
ftr-394	401	18	of	of	ADP
ftr-394	401	19	funds	fund	NOUN
ftr-394	401	20	in	in	ADP
ftr-394	401	21	1993	1993	NUM
ftr-394	401	22	was	be	AUX
ftr-394	401	23	not	not	PART
ftr-394	401	24	the	the	DET
ftr-394	401	25	restoration	restoration	NOUN
ftr-394	401	26	of	of	ADP
ftr-394	401	27	particular	particular	ADJ
ftr-394	401	28	moneys	money	NOUN
ftr-394	401	29	to	to	ADP
ftr-394	401	30	the	the	DET
ftr-394	401	31	rightful	rightful	ADJ
ftr-394	401	32	owner	owner	NOUN
ftr-394	401	33	and	and	CCONJ
ftr-394	401	34	did	do	AUX
ftr-394	401	35	not	not	PART
ftr-394	401	36	arise	arise	VERB
ftr-394	401	37	from	from	ADP
ftr-394	401	38	the	the	DET
ftr-394	401	39	same	same	ADJ
ftr-394	401	40	circumstances	circumstance	NOUN
ftr-394	401	41	,	,	PUNCT
ftr-394	401	42	terms	term	NOUN
ftr-394	401	43	,	,	PUNCT
ftr-394	401	44	and	and	CCONJ
ftr-394	401	45	conditions	condition	NOUN
ftr-394	401	46	as	as	ADP
ftr-394	401	47	alcoa	alcoa	PROPN
ftr-394	401	48	’s	’s	PART
ftr-394	401	49	original	original	ADJ
ftr-394	401	50	acquisition	acquisition	NOUN
ftr-394	401	51	of	of	ADP
ftr-394	401	52	the	the	DET
ftr-394	401	53	income	income	NOUN
ftr-394	401	54	.	.	PUNCT
ftr-394	401	55	”	"	PUNCT
ftr-394	402	1	14	14	NUM
ftr-394	402	2	.	.	PUNCT
ftr-394	403	1	a	a	DET
ftr-394	403	2	sole	sole	ADJ
ftr-394	403	3	proprietor	proprietor	NOUN
ftr-394	403	4	can	can	AUX
ftr-394	403	5	create	create	VERB
ftr-394	403	6	deductible	deductible	ADJ
ftr-394	403	7	medical	medical	ADJ
ftr-394	403	8	plans	plan	NOUN
ftr-394	403	9	by	by	ADP
ftr-394	403	10	hiring	hire	VERB
ftr-394	403	11	a	a	DET
ftr-394	403	12	spouse	spouse	NOUN
ftr-394	403	13	.	.	PUNCT
ftr-394	404	1	frahm	frahm	PROPN
ftr-394	404	2	v.	v.	PROPN
ftr-394	404	3	commissioner	commissioner	PROPN
ftr-394	404	4	,	,	PUNCT
ftr-394	404	5	t.c	t.c	PROPN
ftr-394	404	6	.	.	PROPN
ftr-394	404	7	memo	memo	NOUN
ftr-394	404	8	.	.	PUNCT
ftr-394	405	1	2007	2007	NUM
ftr-394	405	2	-	-	SYM
ftr-394	405	3	351	351	NUM
ftr-394	405	4	(	(	PUNCT
ftr-394	405	5	11/27/07	11/27/07	PROPN
ftr-394	405	6	)	)	PUNCT
ftr-394	405	7	.	.	PUNCT
ftr-394	406	1	a	a	DET
ftr-394	406	2	taxpayer	taxpayer	NOUN
ftr-394	406	3	farmer	farmer	NOUN
ftr-394	406	4	(	(	PUNCT
ftr-394	406	5	who	who	PRON
ftr-394	406	6	reported	report	VERB
ftr-394	406	7	farming	farming	NOUN
ftr-394	406	8	income	income	NOUN
ftr-394	406	9	on	on	ADP
ftr-394	406	10	schedule	schedule	NOUN
ftr-394	406	11	f	f	PROPN
ftr-394	406	12	)	)	PUNCT
ftr-394	406	13	claimed	claim	VERB
ftr-394	406	14	deductions	deduction	NOUN
ftr-394	406	15	under	under	ADP
ftr-394	406	16	§	§	PROPN
ftr-394	406	17	162(a	162(a	NOUN
ftr-394	406	18	)	)	PUNCT
ftr-394	406	19	(	(	PUNCT
ftr-394	406	20	ordinary	ordinary	ADJ
ftr-394	406	21	and	and	CCONJ
ftr-394	406	22	necessary	necessary	ADJ
ftr-394	406	23	business	business	NOUN
ftr-394	406	24	expense	expense	NOUN
ftr-394	406	25	)	)	PUNCT
ftr-394	406	26	for	for	ADP
ftr-394	406	27	health	health	NOUN
ftr-394	406	28	insurance	insurance	NOUN
ftr-394	406	29	premiums	premium	NOUN
ftr-394	406	30	on	on	ADP
ftr-394	406	31	plans	plan	NOUN
ftr-394	406	32	for	for	ADP
ftr-394	406	33	his	his	PRON
ftr-394	406	34	sole	sole	ADJ
ftr-394	406	35	employee	employee	NOUN
ftr-394	406	36	,	,	PUNCT
ftr-394	406	37	his	his	PRON
ftr-394	406	38	spouse	spouse	NOUN
ftr-394	406	39	.	.	PUNCT
ftr-394	407	1	the	the	DET
ftr-394	407	2	employee	employee	NOUN
ftr-394	407	3	health	health	NOUN
ftr-394	407	4	plans	plan	NOUN
ftr-394	407	5	and	and	CCONJ
ftr-394	407	6	medical	medical	ADJ
ftr-394	407	7	reimbursement	reimbursement	NOUN
ftr-394	407	8	plans	plan	NOUN
ftr-394	407	9	included	include	VERB
ftr-394	407	10	coverage	coverage	NOUN
ftr-394	407	11	for	for	ADP
ftr-394	407	12	the	the	DET
ftr-394	407	13	employee	employee	NOUN
ftr-394	407	14	’s	’s	PART
ftr-394	407	15	spouse	spouse	NOUN
ftr-394	407	16	,	,	PUNCT
ftr-394	407	17	the	the	DET
ftr-394	407	18	sole	sole	ADJ
ftr-394	407	19	-	-	PUNCT
ftr-394	407	20	proprietor	proprietor	NOUN
ftr-394	407	21	.	.	PUNCT
ftr-394	408	1	for	for	ADP
ftr-394	408	2	the	the	DET
ftr-394	408	3	years	year	NOUN
ftr-394	408	4	at	at	ADP
ftr-394	408	5	issue	issue	NOUN
ftr-394	408	6	,	,	PUNCT
ftr-394	408	7	deductions	deduction	NOUN
ftr-394	408	8	under	under	ADP
ftr-394	408	9	§	§	PROPN
ftr-394	408	10	162(l	162(l	NOUN
ftr-394	408	11	)	)	PUNCT
ftr-394	408	12	for	for	ADP
ftr-394	408	13	health	health	NOUN
ftr-394	408	14	insurance	insurance	NOUN
ftr-394	408	15	premiums	premium	NOUN
ftr-394	408	16	paid	pay	VERB
ftr-394	408	17	by	by	ADP
ftr-394	408	18	a	a	DET
ftr-394	408	19	sole	sole	ADJ
ftr-394	408	20	-	-	PUNCT
ftr-394	408	21	proprietor	proprietor	NOUN
ftr-394	408	22	were	be	AUX
ftr-394	408	23	limited	limit	VERB
ftr-394	408	24	.	.	PUNCT
ftr-394	409	1	the	the	DET
ftr-394	409	2	tax	tax	NOUN
ftr-394	409	3	court	court	NOUN
ftr-394	409	4	held	hold	VERB
ftr-394	409	5	that	that	SCONJ
ftr-394	409	6	all	all	DET
ftr-394	409	7	premiums	premium	NOUN
ftr-394	409	8	paid	pay	VERB
ftr-394	409	9	by	by	ADP
ftr-394	409	10	the	the	DET
ftr-394	409	11	taxpayer	taxpayer	NOUN
ftr-394	409	12	for	for	ADP
ftr-394	409	13	the	the	DET
ftr-394	409	14	employee	employee	NOUN
ftr-394	409	15	health	health	NOUN
ftr-394	409	16	benefit	benefit	NOUN
ftr-394	409	17	plans	plan	NOUN
ftr-394	409	18	that	that	PRON
ftr-394	409	19	covered	cover	VERB
ftr-394	409	20	the	the	DET
ftr-394	409	21	employee	employee	NOUN
ftr-394	409	22	’s	’s	PART
ftr-394	409	23	spouse	spouse	NOUN
ftr-394	409	24	were	be	AUX
ftr-394	409	25	deductible	deductible	ADJ
ftr-394	409	26	.	.	PUNCT
ftr-394	410	1	a.	a.	NOUN
ftr-394	411	1	but	but	CCONJ
ftr-394	411	2	you	you	PRON
ftr-394	411	3	have	have	VERB
ftr-394	411	4	to	to	PART
ftr-394	411	5	follow	follow	VERB
ftr-394	411	6	proper	proper	ADJ
ftr-394	411	7	form	form	NOUN
ftr-394	411	8	to	to	PART
ftr-394	411	9	create	create	VERB
ftr-394	411	10	the	the	DET
ftr-394	411	11	employee	employee	NOUN
ftr-394	411	12	benefit	benefit	NOUN
ftr-394	411	13	.	.	PUNCT
ftr-394	412	1	eyler	eyler	PROPN
ftr-394	412	2	v.	v.	PROPN
ftr-394	412	3	commissioner	commissioner	PROPN
ftr-394	412	4	,	,	PUNCT
ftr-394	412	5	t.c	t.c	PROPN
ftr-394	412	6	.	.	PROPN
ftr-394	412	7	memo	memo	NOUN
ftr-394	412	8	.	.	PUNCT
ftr-394	413	1	2007350	2007350	NUM
ftr-394	413	2	(	(	PUNCT
ftr-394	413	3	11/27/07	11/27/07	PROPN
ftr-394	413	4	)	)	PUNCT
ftr-394	413	5	.	.	PUNCT
ftr-394	414	1	the	the	DET
ftr-394	414	2	taxpayer	taxpayer	NOUN
ftr-394	414	3	operated	operate	VERB
ftr-394	414	4	a	a	DET
ftr-394	414	5	tiling	tile	VERB
ftr-394	414	6	business	business	NOUN
ftr-394	414	7	that	that	PRON
ftr-394	414	8	had	have	VERB
ftr-394	414	9	one	one	NUM
ftr-394	414	10	fulltime	fulltime	ADJ
ftr-394	414	11	employee	employee	NOUN
ftr-394	414	12	,	,	PUNCT
ftr-394	414	13	the	the	DET
ftr-394	414	14	taxpayer	taxpayer	NOUN
ftr-394	414	15	’s	’s	PART
ftr-394	414	16	spouse	spouse	NOUN
ftr-394	414	17	.	.	PUNCT
ftr-394	415	1	judge	judge	PROPN
ftr-394	415	2	cheichi	cheichi	PROPN
ftr-394	415	3	rejected	reject	VERB
ftr-394	415	4	the	the	DET
ftr-394	415	5	taxpayer	taxpayer	NOUN
ftr-394	415	6	’s	’s	PART
ftr-394	415	7	claim	claim	NOUN
ftr-394	415	8	that	that	SCONJ
ftr-394	415	9	the	the	DET
ftr-394	415	10	taxpayer	taxpayer	NOUN
ftr-394	415	11	’s	’s	PART
ftr-394	415	12	health	health	NOUN
ftr-394	415	13	insurance	insurance	NOUN
ftr-394	415	14	policy	policy	NOUN
ftr-394	415	15	under	under	ADP
ftr-394	415	16	which	which	PRON
ftr-394	415	17	the	the	DET
ftr-394	415	18	taxpayer	taxpayer	NOUN
ftr-394	415	19	2008	2008	NUM
ftr-394	415	20	]	]	PUNCT
ftr-394	416	1	recent	recent	ADJ
ftr-394	416	2	developments	development	NOUN
ftr-394	416	3	in	in	ADP
ftr-394	416	4	federal	federal	ADJ
ftr-394	416	5	income	income	NOUN
ftr-394	416	6	taxation	taxation	NOUN
ftr-394	416	7	735	735	NUM
ftr-394	416	8	was	be	AUX
ftr-394	416	9	the	the	DET
ftr-394	416	10	primary	primary	ADJ
ftr-394	416	11	beneficiary	beneficiary	NOUN
ftr-394	416	12	was	be	AUX
ftr-394	416	13	part	part	NOUN
ftr-394	416	14	of	of	ADP
ftr-394	416	15	an	an	DET
ftr-394	416	16	unwritten	unwritten	ADJ
ftr-394	416	17	benefit	benefit	NOUN
ftr-394	416	18	’s	’s	PART
ftr-394	416	19	plan	plan	NOUN
ftr-394	416	20	established	establish	VERB
ftr-394	416	21	for	for	ADP
ftr-394	416	22	the	the	DET
ftr-394	416	23	taxpayer	taxpayer	NOUN
ftr-394	416	24	’s	’s	PART
ftr-394	416	25	sole	sole	ADJ
ftr-394	416	26	employee	employee	NOUN
ftr-394	416	27	.	.	PUNCT
ftr-394	417	1	the	the	DET
ftr-394	417	2	court	court	NOUN
ftr-394	417	3	noted	note	VERB
ftr-394	417	4	the	the	DET
ftr-394	417	5	lack	lack	NOUN
ftr-394	417	6	of	of	ADP
ftr-394	417	7	any	any	DET
ftr-394	417	8	credible	credible	ADJ
ftr-394	417	9	evidence	evidence	NOUN
ftr-394	417	10	that	that	SCONJ
ftr-394	417	11	the	the	DET
ftr-394	417	12	health	health	NOUN
ftr-394	417	13	insurance	insurance	NOUN
ftr-394	417	14	premiums	premium	NOUN
ftr-394	417	15	paid	pay	VERB
ftr-394	417	16	directly	directly	ADV
ftr-394	417	17	by	by	ADP
ftr-394	417	18	the	the	DET
ftr-394	417	19	taxpayer	taxpayer	NOUN
ftr-394	417	20	were	be	AUX
ftr-394	417	21	a	a	DET
ftr-394	417	22	contribution	contribution	NOUN
ftr-394	417	23	to	to	ADP
ftr-394	417	24	a	a	DET
ftr-394	417	25	health	health	NOUN
ftr-394	417	26	benefit	benefit	NOUN
ftr-394	417	27	plan	plan	NOUN
ftr-394	417	28	for	for	ADP
ftr-394	417	29	the	the	DET
ftr-394	417	30	taxpayer	taxpayer	NOUN
ftr-394	417	31	’s	’s	PART
ftr-394	417	32	employee	employee	NOUN
ftr-394	417	33	.	.	PUNCT
ftr-394	418	1	the	the	DET
ftr-394	418	2	taxpayer	taxpayer	NOUN
ftr-394	418	3	was	be	AUX
ftr-394	418	4	allowed	allow	VERB
ftr-394	418	5	by	by	ADP
ftr-394	418	6	the	the	DET
ftr-394	418	7	irs	irs	PROPN
ftr-394	418	8	to	to	PART
ftr-394	418	9	deduct	deduct	VERB
ftr-394	418	10	the	the	DET
ftr-394	418	11	insurance	insurance	NOUN
ftr-394	418	12	premiums	premium	NOUN
ftr-394	418	13	under	under	ADP
ftr-394	418	14	§	§	PROPN
ftr-394	418	15	162(l	162(l	NOUN
ftr-394	418	16	)	)	PUNCT
ftr-394	418	17	up	up	ADP
ftr-394	418	18	to	to	ADP
ftr-394	418	19	the	the	DET
ftr-394	418	20	applicable	applicable	ADJ
ftr-394	418	21	percentage	percentage	NOUN
ftr-394	418	22	allowed	allow	VERB
ftr-394	418	23	for	for	ADP
ftr-394	418	24	2003	2003	NUM
ftr-394	418	25	,	,	PUNCT
ftr-394	418	26	which	which	PRON
ftr-394	418	27	was	be	AUX
ftr-394	418	28	60	60	NUM
ftr-394	418	29	percent	percent	NOUN
ftr-394	418	30	.	.	PUNCT
ftr-394	419	1	b.	b.	VERB
ftr-394	420	1	the	the	DET
ftr-394	420	2	irs	irs	PROPN
ftr-394	420	3	disagrees	disagree	VERB
ftr-394	420	4	with	with	ADP
ftr-394	420	5	its	its	PRON
ftr-394	420	6	web	web	NOUN
ftr-394	420	7	site	site	NOUN
ftr-394	420	8	and	and	CCONJ
ftr-394	420	9	affirms	affirm	VERB
ftr-394	420	10	deductibility	deductibility	NOUN
ftr-394	420	11	of	of	ADP
ftr-394	420	12	medical	medical	ADJ
ftr-394	420	13	plan	plan	NOUN
ftr-394	420	14	premiums	premium	NOUN
ftr-394	420	15	for	for	ADP
ftr-394	420	16	an	an	DET
ftr-394	420	17	s	s	NOUN
ftr-394	420	18	corporation	corporation	NOUN
ftr-394	420	19	shareholder	shareholder	NOUN
ftr-394	420	20	.	.	PUNCT
ftr-394	421	1	notice	notice	VERB
ftr-394	421	2	2008	2008	NUM
ftr-394	421	3	-	-	SYM
ftr-394	421	4	1	1	NUM
ftr-394	421	5	,	,	PUNCT
ftr-394	421	6	2008	2008	NUM
ftr-394	421	7	-	-	SYM
ftr-394	421	8	2	2	NUM
ftr-394	421	9	i.r.b	i.r.b	NOUN
ftr-394	421	10	.	.	PUNCT
ftr-394	422	1	251	251	NUM
ftr-394	422	2	(	(	PUNCT
ftr-394	422	3	1/14/08	1/14/08	NUM
ftr-394	422	4	)	)	PUNCT
ftr-394	422	5	.	.	PUNCT
ftr-394	423	1	contrary	contrary	ADJ
ftr-394	423	2	to	to	ADP
ftr-394	423	3	advice	advice	NOUN
ftr-394	423	4	posted	post	VERB
ftr-394	423	5	in	in	ADP
ftr-394	423	6	the	the	DET
ftr-394	423	7	irs	irs	PROPN
ftr-394	423	8	web	web	NOUN
ftr-394	423	9	site	site	NOUN
ftr-394	423	10	last	last	ADJ
ftr-394	423	11	year	year	NOUN
ftr-394	423	12	,	,	PUNCT
ftr-394	423	13	the	the	DET
ftr-394	423	14	irs	irs	PROPN
ftr-394	423	15	has	have	AUX
ftr-394	423	16	indicated	indicate	VERB
ftr-394	423	17	that	that	SCONJ
ftr-394	423	18	a	a	DET
ftr-394	423	19	two	two	NUM
ftr-394	423	20	percent	percent	NOUN
ftr-394	423	21	shareholder	shareholder	NOUN
ftr-394	423	22	-	-	PUNCT
ftr-394	423	23	employee	employee	NOUN
ftr-394	423	24	of	of	ADP
ftr-394	423	25	a	a	DET
ftr-394	423	26	subchapter	subchapter	NOUN
ftr-394	423	27	s	s	PART
ftr-394	423	28	corporation	corporation	NOUN
ftr-394	423	29	is	be	AUX
ftr-394	423	30	entitled	entitle	VERB
ftr-394	423	31	to	to	PART
ftr-394	423	32	deduct	deduct	VERB
ftr-394	423	33	under	under	ADP
ftr-394	423	34	§	§	PROPN
ftr-394	423	35	162(l	162(l	NOUN
ftr-394	423	36	)	)	PUNCT
ftr-394	423	37	accident	accident	NOUN
ftr-394	423	38	and	and	CCONJ
ftr-394	423	39	health	health	NOUN
ftr-394	423	40	insurance	insurance	NOUN
ftr-394	423	41	premiums	premium	NOUN
ftr-394	423	42	paid	pay	VERB
ftr-394	423	43	or	or	CCONJ
ftr-394	423	44	reimbursed	reimburse	VERB
ftr-394	423	45	by	by	ADP
ftr-394	423	46	the	the	DET
ftr-394	423	47	s	s	PROPN
ftr-394	423	48	corporation	corporation	NOUN
ftr-394	423	49	.	.	PUNCT
ftr-394	424	1	this	this	PRON
ftr-394	424	2	is	be	AUX
ftr-394	424	3	an	an	DET
ftr-394	424	4	above	above	ADP
ftr-394	424	5	-	-	PUNCT
ftr-394	424	6	the	the	DET
ftr-394	424	7	-	-	PUNCT
ftr-394	424	8	line	line	NOUN
ftr-394	424	9	deduction	deduction	NOUN
ftr-394	424	10	.	.	PUNCT
ftr-394	425	1	following	follow	VERB
ftr-394	425	2	rev	rev	PROPN
ftr-394	425	3	.	.	PROPN
ftr-394	425	4	rul	rul	PROPN
ftr-394	425	5	.	.	PUNCT
ftr-394	425	6	91	91	NUM
ftr-394	425	7	-	-	SYM
ftr-394	425	8	26	26	NUM
ftr-394	425	9	,	,	PUNCT
ftr-394	425	10	1991	1991	NUM
ftr-394	425	11	-	-	SYM
ftr-394	425	12	1	1	NUM
ftr-394	425	13	c.b	c.b	PROPN
ftr-394	425	14	.	.	PROPN
ftr-394	425	15	184	184	NUM
ftr-394	425	16	,	,	PUNCT
ftr-394	425	17	an	an	DET
ftr-394	425	18	s	s	NOUN
ftr-394	425	19	corporation	corporation	NOUN
ftr-394	425	20	is	be	AUX
ftr-394	425	21	treated	treat	VERB
ftr-394	425	22	as	as	ADP
ftr-394	425	23	maintaining	maintain	VERB
ftr-394	425	24	a	a	DET
ftr-394	425	25	medical	medical	ADJ
ftr-394	425	26	care	care	NOUN
ftr-394	425	27	coverage	coverage	NOUN
ftr-394	425	28	plan	plan	NOUN
ftr-394	425	29	if	if	SCONJ
ftr-394	425	30	the	the	DET
ftr-394	425	31	corporation	corporation	NOUN
ftr-394	425	32	makes	make	VERB
ftr-394	425	33	premium	premium	NOUN
ftr-394	425	34	payments	payment	NOUN
ftr-394	425	35	on	on	ADP
ftr-394	425	36	behalf	behalf	NOUN
ftr-394	425	37	of	of	ADP
ftr-394	425	38	a	a	DET
ftr-394	425	39	two	two	NUM
ftr-394	425	40	percent	percent	NOUN
ftr-394	425	41	shareholder	shareholder	NOUN
ftr-394	425	42	-	-	PUNCT
ftr-394	425	43	employee	employee	NOUN
ftr-394	425	44	(	(	PUNCT
ftr-394	425	45	and	and	CCONJ
ftr-394	425	46	the	the	DET
ftr-394	425	47	employee	employee	NOUN
ftr-394	425	48	’s	’s	PART
ftr-394	425	49	spouse	spouse	NOUN
ftr-394	425	50	and	and	CCONJ
ftr-394	425	51	dependents	dependent	NOUN
ftr-394	425	52	)	)	PUNCT
ftr-394	425	53	,	,	PUNCT
ftr-394	425	54	or	or	CCONJ
ftr-394	425	55	the	the	DET
ftr-394	425	56	two	two	NUM
ftr-394	425	57	percent	percent	NOUN
ftr-394	425	58	shareholderemployee	shareholderemployee	NOUN
ftr-394	425	59	pays	pay	VERB
ftr-394	425	60	the	the	DET
ftr-394	425	61	premiums	premium	NOUN
ftr-394	425	62	and	and	CCONJ
ftr-394	425	63	on	on	ADP
ftr-394	425	64	furnishing	furnish	VERB
ftr-394	425	65	proof	proof	NOUN
ftr-394	425	66	of	of	ADP
ftr-394	425	67	payment	payment	NOUN
ftr-394	425	68	is	be	AUX
ftr-394	425	69	reimbursed	reimburse	VERB
ftr-394	425	70	by	by	ADP
ftr-394	425	71	the	the	DET
ftr-394	425	72	s	s	PROPN
ftr-394	425	73	corporation	corporation	NOUN
ftr-394	425	74	.	.	PUNCT
ftr-394	426	1	the	the	DET
ftr-394	426	2	notice	notice	NOUN
ftr-394	426	3	adds	add	VERB
ftr-394	426	4	that	that	SCONJ
ftr-394	426	5	in	in	ADP
ftr-394	426	6	order	order	NOUN
ftr-394	426	7	for	for	SCONJ
ftr-394	426	8	the	the	DET
ftr-394	426	9	employee	employee	NOUN
ftr-394	426	10	to	to	PART
ftr-394	426	11	deduct	deduct	VERB
ftr-394	426	12	the	the	DET
ftr-394	426	13	premiums	premium	NOUN
ftr-394	426	14	under	under	ADP
ftr-394	426	15	§	§	PROPN
ftr-394	426	16	162(l	162(l	NOUN
ftr-394	426	17	)	)	PUNCT
ftr-394	426	18	,	,	PUNCT
ftr-394	426	19	the	the	DET
ftr-394	426	20	s	s	PROPN
ftr-394	426	21	corporation	corporation	NOUN
ftr-394	426	22	must	must	AUX
ftr-394	426	23	report	report	VERB
ftr-394	426	24	premiums	premium	NOUN
ftr-394	426	25	paid	pay	VERB
ftr-394	426	26	as	as	ADP
ftr-394	426	27	wages	wage	NOUN
ftr-394	426	28	to	to	ADP
ftr-394	426	29	the	the	DET
ftr-394	426	30	employee	employee	NOUN
ftr-394	426	31	on	on	ADP
ftr-394	426	32	a	a	DET
ftr-394	426	33	form	form	NOUN
ftr-394	426	34	w-2	w-2	NOUN
ftr-394	426	35	for	for	ADP
ftr-394	426	36	the	the	DET
ftr-394	426	37	year	year	NOUN
ftr-394	426	38	of	of	ADP
ftr-394	426	39	payment	payment	NOUN
ftr-394	426	40	,	,	PUNCT
ftr-394	426	41	and	and	CCONJ
ftr-394	426	42	the	the	DET
ftr-394	426	43	employee	employee	NOUN
ftr-394	426	44	must	must	AUX
ftr-394	426	45	report	report	VERB
ftr-394	426	46	the	the	DET
ftr-394	426	47	premiums	premium	NOUN
ftr-394	426	48	as	as	ADP
ftr-394	426	49	gross	gross	ADJ
ftr-394	426	50	income	income	NOUN
ftr-394	426	51	.	.	PUNCT
ftr-394	427	1	e.	e.	PROPN
ftr-394	427	2	depreciation	depreciation	PROPN
ftr-394	427	3	&	&	CCONJ
ftr-394	427	4	amortization	amortization	PROPN
ftr-394	427	5	1	1	NUM
ftr-394	427	6	.	.	PUNCT
ftr-394	428	1	the	the	DET
ftr-394	428	2	tax	tax	NOUN
ftr-394	428	3	relief	relief	NOUN
ftr-394	428	4	and	and	CCONJ
ftr-394	428	5	health	health	NOUN
ftr-394	428	6	care	care	NOUN
ftr-394	428	7	act	act	NOUN
ftr-394	428	8	of	of	ADP
ftr-394	428	9	2006	2006	NUM
ftr-394	428	10	§	§	PROPN
ftr-394	428	11	113	113	NUM
ftr-394	428	12	extended	extend	VERB
ftr-394	428	13	the	the	DET
ftr-394	428	14	§	§	PROPN
ftr-394	428	15	168(e)(3)(e	168(e)(3)(e	PROPN
ftr-394	428	16	)	)	PUNCT
ftr-394	428	17	15	15	NUM
ftr-394	428	18	-	-	PUNCT
ftr-394	428	19	year	year	NOUN
ftr-394	428	20	depreciation	depreciation	NOUN
ftr-394	428	21	periods	period	NOUN
ftr-394	428	22	for	for	ADP
ftr-394	428	23	leasehold	leasehold	NOUN
ftr-394	428	24	improvements	improvement	NOUN
ftr-394	428	25	and	and	CCONJ
ftr-394	428	26	for	for	ADP
ftr-394	428	27	restaurant	restaurant	NOUN
ftr-394	428	28	improvements	improvement	NOUN
ftr-394	428	29	to	to	ADP
ftr-394	428	30	2006	2006	NUM
ftr-394	428	31	and	and	CCONJ
ftr-394	428	32	2007	2007	NUM
ftr-394	428	33	.	.	PUNCT
ftr-394	429	1	2	2	X
ftr-394	429	2	.	.	X
ftr-394	429	3	using	use	VERB
ftr-394	429	4	the	the	DET
ftr-394	429	5	tax	tax	NOUN
ftr-394	429	6	code	code	NOUN
ftr-394	429	7	for	for	ADP
ftr-394	429	8	subsidies	subsidy	NOUN
ftr-394	429	9	where	where	SCONJ
ftr-394	429	10	direct	direct	ADJ
ftr-394	429	11	action	action	NOUN
ftr-394	429	12	has	have	AUX
ftr-394	429	13	failed	fail	VERB
ftr-394	429	14	:	:	PUNCT
ftr-394	429	15	first	first	ADJ
ftr-394	429	16	-	-	PUNCT
ftr-394	429	17	year	year	NOUN
ftr-394	429	18	depreciation	depreciation	NOUN
ftr-394	429	19	recovery	recovery	NOUN
ftr-394	429	20	for	for	ADP
ftr-394	429	21	specified	specify	VERB
ftr-394	429	22	gulf	gulf	NOUN
ftr-394	429	23	opportunity	opportunity	NOUN
ftr-394	429	24	zone	zone	NOUN
ftr-394	429	25	extension	extension	NOUN
ftr-394	429	26	property	property	NOUN
ftr-394	429	27	.	.	PUNCT
ftr-394	430	1	notice	notice	VERB
ftr-394	430	2	2007	2007	NUM
ftr-394	430	3	-	-	SYM
ftr-394	430	4	36	36	NUM
ftr-394	430	5	,	,	PUNCT
ftr-394	430	6	2007	2007	NUM
ftr-394	430	7	-	-	SYM
ftr-394	430	8	17	17	NUM
ftr-394	430	9	i.r.b	i.r.b	NOUN
ftr-394	430	10	.	.	PUNCT
ftr-394	431	1	1000	1000	NUM
ftr-394	431	2	(	(	PUNCT
ftr-394	431	3	4/23/07	4/23/07	NUM
ftr-394	431	4	)	)	PUNCT
ftr-394	431	5	.	.	PUNCT
ftr-394	432	1	this	this	DET
ftr-394	432	2	notice	notice	NOUN
ftr-394	432	3	provides	provide	VERB
ftr-394	432	4	guidance	guidance	NOUN
ftr-394	432	5	with	with	ADP
ftr-394	432	6	respect	respect	NOUN
ftr-394	432	7	to	to	ADP
ftr-394	432	8	the	the	DET
ftr-394	432	9	50	50	NUM
ftr-394	432	10	percent	percent	NOUN
ftr-394	432	11	original	original	ADJ
ftr-394	432	12	first	first	ADJ
ftr-394	432	13	year	year	NOUN
ftr-394	432	14	deprecation	deprecation	NOUN
ftr-394	432	15	deduction	deduction	NOUN
ftr-394	432	16	provided	provide	VERB
ftr-394	432	17	under	under	ADP
ftr-394	432	18	§	§	PROPN
ftr-394	432	19	1400n(d	1400n(d	NUM
ftr-394	432	20	)	)	PUNCT
ftr-394	432	21	.	.	PUNCT
ftr-394	433	1	a	a	DET
ftr-394	433	2	50	50	NUM
ftr-394	433	3	percent	percent	NOUN
ftr-394	433	4	first	first	ADJ
ftr-394	433	5	year	year	NOUN
ftr-394	433	6	depreciation	depreciation	NOUN
ftr-394	433	7	allowance	allowance	NOUN
ftr-394	433	8	is	be	AUX
ftr-394	433	9	provided	provide	VERB
ftr-394	433	10	for	for	ADP
ftr-394	433	11	property	property	NOUN
ftr-394	433	12	placed	place	VERB
ftr-394	433	13	in	in	ADP
ftr-394	433	14	service	service	NOUN
ftr-394	433	15	in	in	ADP
ftr-394	433	16	the	the	DET
ftr-394	433	17	so	so	ADV
ftr-394	433	18	-	-	PUNCT
ftr-394	433	19	called	call	VERB
ftr-394	433	20	go	go	NOUN
ftr-394	433	21	zone	zone	NOUN
ftr-394	433	22	.	.	PUNCT
ftr-394	434	1	the	the	DET
ftr-394	434	2	tax	tax	NOUN
ftr-394	434	3	relief	relief	NOUN
ftr-394	434	4	and	and	CCONJ
ftr-394	434	5	health	health	NOUN
ftr-394	434	6	care	care	NOUN
ftr-394	434	7	act	act	NOUN
ftr-394	434	8	of	of	ADP
ftr-394	434	9	2006	2006	NUM
ftr-394	434	10	§	§	PROPN
ftr-394	434	11	120	120	NUM
ftr-394	434	12	,	,	PUNCT
ftr-394	434	13	adding	add	VERB
ftr-394	434	14	code	code	NOUN
ftr-394	434	15	§	§	PROPN
ftr-394	434	16	1400n(d)(6	1400n(d)(6	NUM
ftr-394	434	17	)	)	PUNCT
ftr-394	434	18	,	,	PUNCT
ftr-394	434	19	extends	extend	VERB
ftr-394	434	20	the	the	DET
ftr-394	434	21	place	place	NOUN
ftr-394	434	22	in	in	ADP
ftr-394	434	23	service	service	NOUN
ftr-394	434	24	date	date	NOUN
ftr-394	434	25	for	for	ADP
ftr-394	434	26	go	go	NOUN
ftr-394	434	27	zone	zone	NOUN
ftr-394	434	28	extension	extension	NOUN
ftr-394	434	29	property	property	NOUN
ftr-394	434	30	to	to	ADP
ftr-394	434	31	12/31/10	12/31/10	PROPN
ftr-394	434	32	.	.	PUNCT
ftr-394	435	1	go	go	VERB
ftr-394	435	2	zone	zone	NOUN
ftr-394	435	3	extension	extension	NOUN
ftr-394	435	4	property	property	NOUN
ftr-394	435	5	is	be	AUX
ftr-394	435	6	property	property	NOUN
ftr-394	435	7	the	the	DET
ftr-394	435	8	substantial	substantial	ADJ
ftr-394	435	9	use	use	NOUN
ftr-394	435	10	of	of	ADP
ftr-394	435	11	which	which	PRON
ftr-394	435	12	is	be	AUX
ftr-394	435	13	on	on	ADP
ftr-394	435	14	one	one	NUM
ftr-394	435	15	or	or	CCONJ
ftr-394	435	16	more	more	ADJ
ftr-394	435	17	portions	portion	NOUN
ftr-394	435	18	of	of	ADP
ftr-394	435	19	the	the	DET
ftr-394	435	20	go	go	NOUN
ftr-394	435	21	zone	zone	NOUN
ftr-394	435	22	(	(	PUNCT
ftr-394	435	23	listed	list	VERB
ftr-394	435	24	in	in	ADP
ftr-394	435	25	the	the	DET
ftr-394	435	26	notice	notice	NOUN
ftr-394	435	27	)	)	PUNCT
ftr-394	435	28	and	and	CCONJ
ftr-394	435	29	which	which	PRON
ftr-394	435	30	is	be	AUX
ftr-394	435	31	either	either	CCONJ
ftr-394	435	32	nonresidential	nonresidential	ADJ
ftr-394	435	33	real	real	ADJ
ftr-394	435	34	property	property	NOUN
ftr-394	435	35	or	or	CCONJ
ftr-394	435	36	residential	residential	ADJ
ftr-394	435	37	rental	rental	ADJ
ftr-394	435	38	property	property	NOUN
ftr-394	435	39	,	,	PUNCT
ftr-394	435	40	or	or	CCONJ
ftr-394	435	41	personal	personal	ADJ
ftr-394	435	42	property	property	NOUN
ftr-394	435	43	that	that	PRON
ftr-394	435	44	is	be	AUX
ftr-394	435	45	used	use	VERB
ftr-394	435	46	in	in	ADP
ftr-394	435	47	such	such	ADJ
ftr-394	435	48	real	real	ADJ
ftr-394	435	49	736	736	NUM
ftr-394	435	50	florida	florida	PROPN
ftr-394	435	51	tax	tax	NOUN
ftr-394	435	52	review	review	NOUN
ftr-394	435	53	[	[	X
ftr-394	435	54	vol	vol	NOUN
ftr-394	435	55	.	.	PUNCT
ftr-394	436	1	8	8	NUM
ftr-394	436	2	:	:	PUNCT
ftr-394	436	3	si	si	NOUN
ftr-394	436	4	property	property	NOUN
ftr-394	436	5	and	and	CCONJ
ftr-394	436	6	is	be	AUX
ftr-394	436	7	installed	instal	VERB
ftr-394	436	8	within	within	ADP
ftr-394	436	9	90	90	NUM
ftr-394	436	10	days	day	NOUN
ftr-394	436	11	of	of	ADP
ftr-394	436	12	the	the	DET
ftr-394	436	13	date	date	NOUN
ftr-394	436	14	the	the	DET
ftr-394	436	15	building	building	NOUN
ftr-394	436	16	is	be	AUX
ftr-394	436	17	placed	place	VERB
ftr-394	436	18	in	in	ADP
ftr-394	436	19	service	service	NOUN
ftr-394	436	20	.	.	PUNCT
ftr-394	437	1	otherwise	otherwise	ADV
ftr-394	437	2	,	,	PUNCT
ftr-394	437	3	property	property	NOUN
ftr-394	437	4	eligible	eligible	ADJ
ftr-394	437	5	for	for	ADP
ftr-394	437	6	the	the	DET
ftr-394	437	7	50	50	NUM
ftr-394	437	8	percent	percent	NOUN
ftr-394	437	9	first	first	ADJ
ftr-394	437	10	year	year	NOUN
ftr-394	437	11	depreciation	depreciation	NOUN
ftr-394	437	12	must	must	AUX
ftr-394	437	13	have	have	AUX
ftr-394	437	14	been	be	AUX
ftr-394	437	15	placed	place	VERB
ftr-394	437	16	in	in	ADP
ftr-394	437	17	service	service	NOUN
ftr-394	437	18	by	by	ADP
ftr-394	437	19	12/31/07	12/31/07	PROPN
ftr-394	437	20	,	,	PUNCT
ftr-394	437	21	or	or	CCONJ
ftr-394	437	22	12/31/08	12/31/08	NUM
ftr-394	437	23	for	for	ADP
ftr-394	437	24	qualified	qualified	ADJ
ftr-394	437	25	nonresidential	nonresidential	ADJ
ftr-394	437	26	real	real	ADJ
ftr-394	437	27	property	property	NOUN
ftr-394	437	28	and	and	CCONJ
ftr-394	437	29	residential	residential	ADJ
ftr-394	437	30	rental	rental	ADJ
ftr-394	437	31	property	property	NOUN
ftr-394	437	32	.	.	PUNCT
ftr-394	438	1	the	the	DET
ftr-394	438	2	notice	notice	NOUN
ftr-394	438	3	also	also	ADV
ftr-394	438	4	explains	explain	VERB
ftr-394	438	5	the	the	DET
ftr-394	438	6	requirement	requirement	NOUN
ftr-394	438	7	that	that	SCONJ
ftr-394	438	8	original	original	ADJ
ftr-394	438	9	use	use	NOUN
ftr-394	438	10	of	of	ADP
ftr-394	438	11	the	the	DET
ftr-394	438	12	property	property	NOUN
ftr-394	438	13	must	must	AUX
ftr-394	438	14	commence	commence	VERB
ftr-394	438	15	with	with	ADP
ftr-394	438	16	the	the	DET
ftr-394	438	17	taxpayer	taxpayer	NOUN
ftr-394	438	18	.	.	PUNCT
ftr-394	439	1	3	3	X
ftr-394	439	2	.	.	X
ftr-394	439	3	wine	wine	NOUN
ftr-394	439	4	grape	grape	NOUN
ftr-394	439	5	trellises	trellis	NOUN
ftr-394	439	6	do	do	AUX
ftr-394	439	7	n’t	not	PART
ftr-394	439	8	make	make	VERB
ftr-394	439	9	good	good	ADJ
ftr-394	439	10	fences	fence	NOUN
ftr-394	439	11	,	,	PUNCT
ftr-394	439	12	but	but	CCONJ
ftr-394	439	13	they	they	PRON
ftr-394	439	14	are	be	AUX
ftr-394	439	15	in	in	ADP
ftr-394	439	16	the	the	DET
ftr-394	439	17	same	same	ADJ
ftr-394	439	18	class	class	NOUN
ftr-394	439	19	.	.	PUNCT
ftr-394	439	20	trentadue	trentadue	PROPN
ftr-394	439	21	v.	v.	PROPN
ftr-394	439	22	commissioner	commissioner	PROPN
ftr-394	439	23	,	,	PUNCT
ftr-394	439	24	128	128	NUM
ftr-394	439	25	t.c	t.c	PROPN
ftr-394	439	26	.	.	PROPN
ftr-394	440	1	91	91	NUM
ftr-394	440	2	(	(	PUNCT
ftr-394	440	3	4/3/07	4/3/07	NUM
ftr-394	440	4	)	)	PUNCT
ftr-394	440	5	.	.	PUNCT
ftr-394	441	1	the	the	DET
ftr-394	441	2	tax	tax	NOUN
ftr-394	441	3	court	court	NOUN
ftr-394	441	4	held	hold	VERB
ftr-394	441	5	that	that	SCONJ
ftr-394	441	6	wine	wine	NOUN
ftr-394	441	7	grape	grape	NOUN
ftr-394	441	8	trellises	trellis	NOUN
ftr-394	441	9	(	(	PUNCT
ftr-394	441	10	in	in	ADP
ftr-394	441	11	one	one	NUM
ftr-394	441	12	of	of	ADP
ftr-394	441	13	our	our	PRON
ftr-394	441	14	favorite	favorite	ADJ
ftr-394	441	15	wine	wine	NOUN
ftr-394	441	16	areas	area	NOUN
ftr-394	441	17	)	)	PUNCT
ftr-394	441	18	are	be	AUX
ftr-394	441	19	ten	ten	NUM
ftr-394	441	20	year	year	NOUN
ftr-394	441	21	class	class	NOUN
ftr-394	441	22	life	life	NOUN
ftr-394	441	23	property	property	NOUN
ftr-394	441	24	under	under	ADP
ftr-394	441	25	rev	rev	PROPN
ftr-394	441	26	.	.	PROPN
ftr-394	442	1	proc	proc	PROPN
ftr-394	442	2	87	87	NUM
ftr-394	442	3	-	-	SYM
ftr-394	442	4	56	56	NUM
ftr-394	442	5	,	,	PUNCT
ftr-394	442	6	1987	1987	NUM
ftr-394	442	7	-	-	SYM
ftr-394	442	8	2	2	NUM
ftr-394	442	9	c.b	c.b	PROPN
ftr-394	442	10	.	.	PROPN
ftr-394	442	11	674	674	NUM
ftr-394	442	12	,	,	PUNCT
ftr-394	442	13	as	as	ADP
ftr-394	442	14	agricultural	agricultural	ADJ
ftr-394	442	15	equipment	equipment	NOUN
ftr-394	442	16	in	in	ADP
ftr-394	442	17	class	class	NOUN
ftr-394	442	18	01.1	01.1	NUM
ftr-394	442	19	,	,	PUNCT
ftr-394	442	20	which	which	PRON
ftr-394	442	21	includes	include	VERB
ftr-394	442	22	machinery	machinery	NOUN
ftr-394	442	23	and	and	CCONJ
ftr-394	442	24	equipment	equipment	NOUN
ftr-394	442	25	,	,	PUNCT
ftr-394	442	26	grain	grain	NOUN
ftr-394	442	27	bins	bin	NOUN
ftr-394	442	28	,	,	PUNCT
ftr-394	442	29	and	and	CCONJ
ftr-394	442	30	fences	fence	NOUN
ftr-394	442	31	,	,	PUNCT
ftr-394	442	32	but	but	CCONJ
ftr-394	442	33	no	no	DET
ftr-394	442	34	other	other	ADJ
ftr-394	442	35	land	land	NOUN
ftr-394	442	36	improvements	improvement	NOUN
ftr-394	442	37	.	.	PUNCT
ftr-394	443	1	the	the	DET
ftr-394	443	2	court	court	NOUN
ftr-394	443	3	analogized	analogize	VERB
ftr-394	443	4	the	the	DET
ftr-394	443	5	trellises	trellis	NOUN
ftr-394	443	6	to	to	PART
ftr-394	443	7	fences	fence	NOUN
ftr-394	443	8	“	"	PUNCT
ftr-394	443	9	with	with	ADP
ftr-394	443	10	the	the	DET
ftr-394	443	11	major	major	ADJ
ftr-394	443	12	difference	difference	NOUN
ftr-394	443	13	being	be	AUX
ftr-394	443	14	that	that	PRON
ftr-394	443	15	one	one	NOUN
ftr-394	443	16	is	be	AUX
ftr-394	443	17	intended	intend	VERB
ftr-394	443	18	to	to	PART
ftr-394	443	19	keep	keep	VERB
ftr-394	443	20	things	thing	NOUN
ftr-394	443	21	in	in	ADP
ftr-394	443	22	or	or	CCONJ
ftr-394	443	23	out	out	ADV
ftr-394	443	24	and	and	CCONJ
ftr-394	443	25	the	the	DET
ftr-394	443	26	other	other	ADJ
ftr-394	443	27	to	to	PART
ftr-394	443	28	support	support	VERB
ftr-394	443	29	grape	grape	NOUN
ftr-394	443	30	growing	grow	VERB
ftr-394	443	31	equipment	equipment	NOUN
ftr-394	443	32	or	or	CCONJ
ftr-394	443	33	train	train	NOUN
ftr-394	443	34	grapevines	grapevine	NOUN
ftr-394	443	35	.	.	PUNCT
ftr-394	443	36	”	"	PUNCT
ftr-394	444	1	the	the	DET
ftr-394	444	2	taxpayer	taxpayer	NOUN
ftr-394	444	3	’s	’s	PART
ftr-394	444	4	irrigation	irrigation	NOUN
ftr-394	444	5	system	system	NOUN
ftr-394	444	6	and	and	CCONJ
ftr-394	444	7	wells	well	NOUN
ftr-394	444	8	,	,	PUNCT
ftr-394	444	9	however	however	ADV
ftr-394	444	10	,	,	PUNCT
ftr-394	444	11	were	be	AUX
ftr-394	444	12	found	find	VERB
ftr-394	444	13	to	to	PART
ftr-394	444	14	constitute	constitute	VERB
ftr-394	444	15	land	land	NOUN
ftr-394	444	16	improvements	improvement	NOUN
ftr-394	444	17	with	with	ADP
ftr-394	444	18	a	a	DET
ftr-394	444	19	20	20	NUM
ftr-394	444	20	year	year	NOUN
ftr-394	444	21	class	class	NOUN
ftr-394	444	22	life	life	NOUN
ftr-394	444	23	in	in	ADP
ftr-394	444	24	class	class	NOUN
ftr-394	444	25	00.3	00.3	NUM
ftr-394	444	26	.	.	PUNCT
ftr-394	445	1	the	the	DET
ftr-394	445	2	court	court	NOUN
ftr-394	445	3	noted	note	VERB
ftr-394	445	4	that	that	SCONJ
ftr-394	445	5	components	component	NOUN
ftr-394	445	6	of	of	ADP
ftr-394	445	7	the	the	DET
ftr-394	445	8	taxpayers	taxpayer	NOUN
ftr-394	445	9	’	’	PART
ftr-394	445	10	drip	drip	NOUN
ftr-394	445	11	irrigation	irrigation	NOUN
ftr-394	445	12	system	system	NOUN
ftr-394	445	13	are	be	AUX
ftr-394	445	14	buried	bury	VERB
ftr-394	445	15	in	in	ADP
ftr-394	445	16	the	the	DET
ftr-394	445	17	ground	ground	NOUN
ftr-394	445	18	and	and	CCONJ
ftr-394	445	19	that	that	SCONJ
ftr-394	445	20	a	a	DET
ftr-394	445	21	substantial	substantial	ADJ
ftr-394	445	22	portion	portion	NOUN
ftr-394	445	23	of	of	ADP
ftr-394	445	24	it	it	PRON
ftr-394	445	25	will	will	AUX
ftr-394	445	26	remain	remain	VERB
ftr-394	445	27	buried	bury	VERB
ftr-394	445	28	until	until	SCONJ
ftr-394	445	29	the	the	DET
ftr-394	445	30	vines	vine	NOUN
ftr-394	445	31	are	be	AUX
ftr-394	445	32	removed	remove	VERB
ftr-394	445	33	.	.	PUNCT
ftr-394	446	1	applying	apply	VERB
ftr-394	446	2	the	the	DET
ftr-394	446	3	six	six	NUM
ftr-394	446	4	factor	factor	NOUN
ftr-394	446	5	test	test	NOUN
ftr-394	446	6	from	from	ADP
ftr-394	446	7	whitco	whitco	NOUN
ftr-394	446	8	industries	industry	NOUN
ftr-394	446	9	,	,	PUNCT
ftr-394	446	10	inc	inc	PROPN
ftr-394	446	11	.	.	PROPN
ftr-394	447	1	v.	v.	PROPN
ftr-394	447	2	commissioner	commissioner	PROPN
ftr-394	447	3	,	,	PUNCT
ftr-394	447	4	65	65	NUM
ftr-394	447	5	t.c	t.c	PROPN
ftr-394	447	6	.	.	PROPN
ftr-394	448	1	664	664	NUM
ftr-394	448	2	(	(	PUNCT
ftr-394	448	3	1975	1975	NUM
ftr-394	448	4	)	)	PUNCT
ftr-394	448	5	,	,	PUNCT
ftr-394	448	6	the	the	DET
ftr-394	448	7	court	court	NOUN
ftr-394	448	8	focused	focus	VERB
ftr-394	448	9	to	to	ADP
ftr-394	448	10	some	some	DET
ftr-394	448	11	degree	degree	NOUN
ftr-394	448	12	on	on	ADP
ftr-394	448	13	the	the	DET
ftr-394	448	14	fact	fact	NOUN
ftr-394	448	15	that	that	SCONJ
ftr-394	448	16	the	the	DET
ftr-394	448	17	trellises	trellis	NOUN
ftr-394	448	18	,	,	PUNCT
ftr-394	448	19	but	but	CCONJ
ftr-394	448	20	not	not	PART
ftr-394	448	21	the	the	DET
ftr-394	448	22	irrigation	irrigation	NOUN
ftr-394	448	23	pipes	pipe	NOUN
ftr-394	448	24	(	(	PUNCT
ftr-394	448	25	and	and	CCONJ
ftr-394	448	26	especially	especially	ADV
ftr-394	448	27	not	not	PART
ftr-394	448	28	the	the	DET
ftr-394	448	29	well	well	NOUN
ftr-394	448	30	)	)	PUNCT
ftr-394	448	31	,	,	PUNCT
ftr-394	448	32	were	be	AUX
ftr-394	448	33	movable	movable	ADJ
ftr-394	448	34	and	and	CCONJ
ftr-394	448	35	in	in	ADP
ftr-394	448	36	fact	fact	NOUN
ftr-394	448	37	were	be	AUX
ftr-394	448	38	moved	move	VERB
ftr-394	448	39	on	on	ADP
ftr-394	448	40	occasion	occasion	NOUN
ftr-394	448	41	.	.	PUNCT
ftr-394	449	1	4	4	X
ftr-394	449	2	.	.	X
ftr-394	449	3	rotable	rotable	ADJ
ftr-394	449	4	spare	spare	ADJ
ftr-394	449	5	parts	part	NOUN
ftr-394	449	6	are	be	AUX
ftr-394	449	7	depreciable	depreciable	ADJ
ftr-394	449	8	property	property	NOUN
ftr-394	449	9	.	.	PUNCT
ftr-394	450	1	rev	rev	PROPN
ftr-394	450	2	.	.	PROPN
ftr-394	450	3	proc	proc	PROPN
ftr-394	450	4	.	.	PUNCT
ftr-394	451	1	2007	2007	NUM
ftr-394	451	2	-	-	SYM
ftr-394	451	3	48	48	NUM
ftr-394	451	4	,	,	PUNCT
ftr-394	451	5	2007	2007	NUM
ftr-394	451	6	-	-	SYM
ftr-394	451	7	29	29	NUM
ftr-394	451	8	i.r.b	i.r.b	NOUN
ftr-394	451	9	.	.	PUNCT
ftr-394	452	1	110	110	NUM
ftr-394	452	2	(	(	PUNCT
ftr-394	452	3	7/16/07	7/16/07	PROPN
ftr-394	452	4	)	)	PUNCT
ftr-394	452	5	.	.	PUNCT
ftr-394	453	1	after	after	ADP
ftr-394	453	2	losing	lose	VERB
ftr-394	453	3	the	the	DET
ftr-394	453	4	issue	issue	NOUN
ftr-394	453	5	in	in	ADP
ftr-394	453	6	the	the	DET
ftr-394	453	7	courts	court	NOUN
ftr-394	453	8	and	and	CCONJ
ftr-394	453	9	announcing	announce	VERB
ftr-394	453	10	in	in	ADP
ftr-394	453	11	rev	rev	PROPN
ftr-394	453	12	.	.	PROPN
ftr-394	453	13	rul	rul	PROPN
ftr-394	453	14	.	.	PUNCT
ftr-394	453	15	2003	2003	NUM
ftr-394	453	16	-	-	SYM
ftr-394	453	17	37	37	NUM
ftr-394	453	18	,	,	PUNCT
ftr-394	453	19	2003	2003	NUM
ftr-394	453	20	-	-	SYM
ftr-394	453	21	1	1	NUM
ftr-394	453	22	c.b	c.b	PROPN
ftr-394	453	23	.	.	PROPN
ftr-394	453	24	717	717	NUM
ftr-394	453	25	,	,	PUNCT
ftr-394	453	26	that	that	PRON
ftr-394	453	27	rotable	rotable	ADJ
ftr-394	453	28	spare	spare	ADJ
ftr-394	453	29	parts	part	NOUN
ftr-394	453	30	maintained	maintain	VERB
ftr-394	453	31	by	by	ADP
ftr-394	453	32	a	a	DET
ftr-394	453	33	manufacturer	manufacturer	NOUN
ftr-394	453	34	for	for	ADP
ftr-394	453	35	the	the	DET
ftr-394	453	36	purpose	purpose	NOUN
ftr-394	453	37	of	of	ADP
ftr-394	453	38	repairing	repair	VERB
ftr-394	453	39	customers	customer	NOUN
ftr-394	453	40	’	'	PUNCT
ftr-394	453	41	equipment	equipment	NOUN
ftr-394	453	42	(	(	PUNCT
ftr-394	453	43	mostly	mostly	ADV
ftr-394	453	44	computers	computer	NOUN
ftr-394	453	45	)	)	PUNCT
ftr-394	453	46	are	be	AUX
ftr-394	453	47	depreciable	depreciable	ADJ
ftr-394	453	48	assets	asset	NOUN
ftr-394	453	49	rather	rather	ADV
ftr-394	453	50	than	than	ADP
ftr-394	453	51	inventory	inventory	NOUN
ftr-394	453	52	,	,	PUNCT
ftr-394	453	53	the	the	DET
ftr-394	453	54	irs	irs	PROPN
ftr-394	453	55	has	have	AUX
ftr-394	453	56	announced	announce	VERB
ftr-394	453	57	a	a	DET
ftr-394	453	58	safe	safe	ADJ
ftr-394	453	59	-	-	PUNCT
ftr-394	453	60	harbor	harbor	NOUN
ftr-394	453	61	method	method	NOUN
ftr-394	453	62	of	of	ADP
ftr-394	453	63	accounting	account	VERB
ftr-394	453	64	with	with	ADP
ftr-394	453	65	automatic	automatic	ADJ
ftr-394	453	66	consent	consent	NOUN
ftr-394	453	67	to	to	PART
ftr-394	453	68	treat	treat	VERB
ftr-394	453	69	rotable	rotable	ADJ
ftr-394	453	70	spare	spare	ADJ
ftr-394	453	71	parts	part	NOUN
ftr-394	453	72	as	as	ADV
ftr-394	453	73	depreciable	depreciable	ADJ
ftr-394	453	74	.	.	PUNCT
ftr-394	454	1	the	the	DET
ftr-394	454	2	revenue	revenue	NOUN
ftr-394	454	3	procedure	procedure	NOUN
ftr-394	454	4	applies	apply	VERB
ftr-394	454	5	to	to	ADP
ftr-394	454	6	a	a	DET
ftr-394	454	7	taxpayer	taxpayer	NOUN
ftr-394	454	8	that	that	PRON
ftr-394	454	9	repairs	repair	VERB
ftr-394	454	10	customer	customer	NOUN
ftr-394	454	11	-	-	PUNCT
ftr-394	454	12	owned	own	VERB
ftr-394	454	13	equipment	equipment	NOUN
ftr-394	454	14	under	under	ADP
ftr-394	454	15	warranty	warranty	NOUN
ftr-394	454	16	or	or	CCONJ
ftr-394	454	17	maintenance	maintenance	NOUN
ftr-394	454	18	agreements	agreement	NOUN
ftr-394	454	19	for	for	ADP
ftr-394	454	20	no	no	DET
ftr-394	454	21	charge	charge	NOUN
ftr-394	454	22	or	or	CCONJ
ftr-394	454	23	for	for	ADP
ftr-394	454	24	a	a	DET
ftr-394	454	25	maintenance	maintenance	NOUN
ftr-394	454	26	fee	fee	NOUN
ftr-394	454	27	and	and	CCONJ
ftr-394	454	28	which	which	PRON
ftr-394	454	29	has	have	VERB
ftr-394	454	30	a	a	DET
ftr-394	454	31	depreciable	depreciable	ADJ
ftr-394	454	32	interest	interest	NOUN
ftr-394	454	33	in	in	ADP
ftr-394	454	34	a	a	DET
ftr-394	454	35	pool	pool	NOUN
ftr-394	454	36	of	of	ADP
ftr-394	454	37	spare	spare	ADJ
ftr-394	454	38	parts	part	NOUN
ftr-394	454	39	that	that	PRON
ftr-394	454	40	are	be	AUX
ftr-394	454	41	exchanged	exchange	VERB
ftr-394	454	42	for	for	ADP
ftr-394	454	43	defective	defective	ADJ
ftr-394	454	44	parts	part	NOUN
ftr-394	454	45	in	in	ADP
ftr-394	454	46	the	the	DET
ftr-394	454	47	customers	customer	NOUN
ftr-394	454	48	’	'	PUNCT
ftr-394	454	49	equipment	equipment	NOUN
ftr-394	454	50	.	.	PUNCT
ftr-394	455	1	the	the	DET
ftr-394	455	2	taxpayer	taxpayer	NOUN
ftr-394	455	3	is	be	AUX
ftr-394	455	4	required	require	VERB
ftr-394	455	5	to	to	PART
ftr-394	455	6	capitalize	capitalize	VERB
ftr-394	455	7	the	the	DET
ftr-394	455	8	cost	cost	NOUN
ftr-394	455	9	of	of	ADP
ftr-394	455	10	the	the	DET
ftr-394	455	11	parts	part	NOUN
ftr-394	455	12	and	and	CCONJ
ftr-394	455	13	depreciate	depreciate	VERB
ftr-394	455	14	the	the	DET
ftr-394	455	15	assets	asset	NOUN
ftr-394	455	16	in	in	ADP
ftr-394	455	17	the	the	DET
ftr-394	455	18	asset	asset	NOUN
ftr-394	455	19	class	class	NOUN
ftr-394	455	20	specified	specify	VERB
ftr-394	455	21	in	in	ADP
ftr-394	455	22	the	the	DET
ftr-394	455	23	revenue	revenue	NOUN
ftr-394	455	24	procedure	procedure	NOUN
ftr-394	455	25	.	.	PUNCT
ftr-394	456	1	the	the	DET
ftr-394	456	2	safe	safe	ADJ
ftr-394	456	3	-	-	PUNCT
ftr-394	456	4	harbor	harbor	NOUN
ftr-394	456	5	is	be	AUX
ftr-394	456	6	available	available	ADJ
ftr-394	456	7	only	only	ADV
ftr-394	456	8	if	if	SCONJ
ftr-394	456	9	the	the	DET
ftr-394	456	10	taxpayer	taxpayer	NOUN
ftr-394	456	11	’s	’s	PART
ftr-394	456	12	gross	gross	ADJ
ftr-394	456	13	sales	sale	NOUN
ftr-394	456	14	of	of	ADP
ftr-394	456	15	rotable	rotable	ADJ
ftr-394	456	16	spare	spare	ADJ
ftr-394	456	17	parts	part	NOUN
ftr-394	456	18	do	do	AUX
ftr-394	456	19	not	not	PART
ftr-394	456	20	exceed	exceed	VERB
ftr-394	456	21	10	10	NUM
ftr-394	456	22	percent	percent	NOUN
ftr-394	456	23	of	of	ADP
ftr-394	456	24	the	the	DET
ftr-394	456	25	taxpayer	taxpayer	NOUN
ftr-394	456	26	’s	’s	PART
ftr-394	456	27	gross	gross	ADJ
ftr-394	456	28	revenues	revenue	NOUN
ftr-394	456	29	from	from	ADP
ftr-394	456	30	its	its	PRON
ftr-394	456	31	maintenance	maintenance	NOUN
ftr-394	456	32	operations	operation	NOUN
ftr-394	456	33	.	.	PUNCT
ftr-394	457	1	2008	2008	NUM
ftr-394	457	2	]	]	PUNCT
ftr-394	457	3	recent	recent	ADJ
ftr-394	457	4	developments	development	NOUN
ftr-394	457	5	in	in	ADP
ftr-394	457	6	federal	federal	ADJ
ftr-394	457	7	income	income	NOUN
ftr-394	457	8	taxation	taxation	NOUN
ftr-394	457	9	737	737	NUM
ftr-394	457	10	f.	f.	NOUN
ftr-394	457	11	credits	credit	NOUN
ftr-394	457	12	1	1	NUM
ftr-394	457	13	.	.	PUNCT
ftr-394	458	1	the	the	DET
ftr-394	458	2	tax	tax	NOUN
ftr-394	458	3	relief	relief	NOUN
ftr-394	458	4	and	and	CCONJ
ftr-394	458	5	health	health	NOUN
ftr-394	458	6	care	care	NOUN
ftr-394	458	7	act	act	NOUN
ftr-394	458	8	of	of	ADP
ftr-394	458	9	2006	2006	NUM
ftr-394	458	10	§	§	PROPN
ftr-394	458	11	104	104	NUM
ftr-394	458	12	extended	extend	VERB
ftr-394	458	13	the	the	DET
ftr-394	458	14	§	§	PROPN
ftr-394	458	15	41	41	NUM
ftr-394	458	16	research	research	NOUN
ftr-394	458	17	credit	credit	NOUN
ftr-394	458	18	through	through	ADP
ftr-394	458	19	2007	2007	NUM
ftr-394	458	20	and	and	CCONJ
ftr-394	458	21	creates	create	VERB
ftr-394	458	22	an	an	DET
ftr-394	458	23	additional	additional	ADJ
ftr-394	458	24	alternative	alternative	ADJ
ftr-394	458	25	simplified	simplified	ADJ
ftr-394	458	26	credit	credit	NOUN
ftr-394	458	27	for	for	ADP
ftr-394	458	28	2007	2007	NUM
ftr-394	458	29	.	.	PUNCT
ftr-394	459	1	a.	a.	NOUN
ftr-394	459	2	more	more	ADJ
ftr-394	459	3	time	time	NOUN
ftr-394	459	4	to	to	PART
ftr-394	459	5	make	make	VERB
ftr-394	459	6	research	research	NOUN
ftr-394	459	7	credit	credit	NOUN
ftr-394	459	8	elections	election	NOUN
ftr-394	459	9	for	for	ADP
ftr-394	459	10	2006	2006	NUM
ftr-394	459	11	years	year	NOUN
ftr-394	459	12	.	.	PUNCT
ftr-394	460	1	the	the	DET
ftr-394	460	2	tax	tax	NOUN
ftr-394	460	3	relief	relief	NOUN
ftr-394	460	4	and	and	CCONJ
ftr-394	460	5	health	health	NOUN
ftr-394	460	6	care	care	NOUN
ftr-394	460	7	act	act	NOUN
ftr-394	460	8	of	of	ADP
ftr-394	460	9	2006	2006	NUM
ftr-394	460	10	§	§	PROPN
ftr-394	460	11	123	123	NUM
ftr-394	460	12	extends	extend	VERB
ftr-394	460	13	the	the	DET
ftr-394	460	14	time	time	NOUN
ftr-394	460	15	for	for	ADP
ftr-394	460	16	making	make	VERB
ftr-394	460	17	research	research	NOUN
ftr-394	460	18	credit	credit	NOUN
ftr-394	460	19	elections	election	NOUN
ftr-394	460	20	for	for	ADP
ftr-394	460	21	taxable	taxable	ADJ
ftr-394	460	22	years	year	NOUN
ftr-394	460	23	ending	end	VERB
ftr-394	460	24	after	after	ADP
ftr-394	460	25	2005	2005	NUM
ftr-394	460	26	to	to	ADP
ftr-394	460	27	the	the	DET
ftr-394	460	28	later	later	NOUN
ftr-394	460	29	of	of	ADP
ftr-394	460	30	4/15/07	4/15/07	NUM
ftr-394	460	31	or	or	CCONJ
ftr-394	460	32	such	such	ADJ
ftr-394	460	33	time	time	NOUN
ftr-394	460	34	as	as	SCONJ
ftr-394	460	35	specified	specify	VERB
ftr-394	460	36	by	by	ADP
ftr-394	460	37	the	the	DET
ftr-394	460	38	treasury	treasury	NOUN
ftr-394	460	39	.	.	PUNCT
ftr-394	461	1	a	a	DET
ftr-394	461	2	similar	similar	ADJ
ftr-394	461	3	rule	rule	NOUN
ftr-394	461	4	shall	shall	AUX
ftr-394	461	5	apply	apply	VERB
ftr-394	461	6	to	to	ADP
ftr-394	461	7	other	other	ADJ
ftr-394	461	8	elections	election	NOUN
ftr-394	461	9	under	under	ADP
ftr-394	461	10	expired	expired	ADJ
ftr-394	461	11	provisions	provision	NOUN
ftr-394	461	12	.	.	PUNCT
ftr-394	462	1	2	2	X
ftr-394	462	2	.	.	X
ftr-394	462	3	the	the	DET
ftr-394	462	4	2007	2007	NUM
ftr-394	462	5	act	act	NOUN
ftr-394	462	6	,	,	PUNCT
ftr-394	462	7	§	§	PROPN
ftr-394	462	8	8211(a	8211(a	NOUN
ftr-394	462	9	)	)	PUNCT
ftr-394	462	10	extends	extend	VERB
ftr-394	462	11	the	the	DET
ftr-394	462	12	§	§	PROPN
ftr-394	462	13	51	51	NUM
ftr-394	462	14	work	work	NOUN
ftr-394	462	15	opportunity	opportunity	NOUN
ftr-394	462	16	credit	credit	NOUN
ftr-394	462	17	to	to	ADP
ftr-394	462	18	wages	wage	NOUN
ftr-394	462	19	paid	pay	VERB
ftr-394	462	20	before	before	ADP
ftr-394	462	21	august	august	PROPN
ftr-394	462	22	31	31	NUM
ftr-394	462	23	,	,	PUNCT
ftr-394	462	24	2011	2011	NUM
ftr-394	462	25	.	.	PUNCT
ftr-394	463	1	•	•	NUM
ftr-394	463	2	“	"	PUNCT
ftr-394	463	3	high	high	ADJ
ftr-394	463	4	risk	risk	NOUN
ftr-394	463	5	youths”1	youths”1	PROPN
ftr-394	463	6	are	be	AUX
ftr-394	463	7	redesignated	redesignate	VERB
ftr-394	463	8	as	as	ADP
ftr-394	463	9	“	"	PUNCT
ftr-394	463	10	designated	designate	VERB
ftr-394	463	11	community	community	NOUN
ftr-394	463	12	residents	resident	NOUN
ftr-394	463	13	.	.	PUNCT
ftr-394	463	14	”	"	PUNCT
ftr-394	464	1	youths	youth	NOUN
ftr-394	464	2	include	include	VERB
ftr-394	464	3	otherwise	otherwise	ADV
ftr-394	464	4	qualifying	qualify	VERB
ftr-394	464	5	individuals	individual	NOUN
ftr-394	464	6	between	between	ADP
ftr-394	464	7	ages	age	NOUN
ftr-394	464	8	18	18	NUM
ftr-394	464	9	and	and	CCONJ
ftr-394	464	10	40	40	NUM
ftr-394	464	11	on	on	ADP
ftr-394	464	12	the	the	DET
ftr-394	464	13	hiring	hiring	NOUN
ftr-394	464	14	date	date	NOUN
ftr-394	464	15	.	.	PUNCT
ftr-394	465	1	the	the	DET
ftr-394	465	2	credit	credit	NOUN
ftr-394	465	3	is	be	AUX
ftr-394	465	4	extended	extend	VERB
ftr-394	465	5	to	to	ADP
ftr-394	465	6	employment	employment	NOUN
ftr-394	465	7	of	of	ADP
ftr-394	465	8	individuals	individual	NOUN
ftr-394	465	9	with	with	ADP
ftr-394	465	10	a	a	DET
ftr-394	465	11	work	work	NOUN
ftr-394	465	12	plan	plan	NOUN
ftr-394	465	13	under	under	ADP
ftr-394	465	14	the	the	DET
ftr-394	465	15	social	social	ADJ
ftr-394	465	16	security	security	NOUN
ftr-394	465	17	act	act	NOUN
ftr-394	465	18	“	"	PUNCT
ftr-394	465	19	ticket	ticket	NOUN
ftr-394	465	20	to	to	ADP
ftr-394	465	21	work	work	NOUN
ftr-394	465	22	plan	plan	NOUN
ftr-394	465	23	,	,	PUNCT
ftr-394	465	24	”	"	PUNCT
ftr-394	465	25	and	and	CCONJ
ftr-394	465	26	qualified	qualified	ADJ
ftr-394	465	27	veterans	veteran	NOUN
ftr-394	465	28	who	who	PRON
ftr-394	465	29	are	be	AUX
ftr-394	465	30	certified	certify	VERB
ftr-394	465	31	as	as	ADP
ftr-394	465	32	meeting	meet	VERB
ftr-394	465	33	the	the	DET
ftr-394	465	34	local	local	ADJ
ftr-394	465	35	food	food	NOUN
ftr-394	465	36	stamp	stamp	NOUN
ftr-394	465	37	requirement	requirement	NOUN
ftr-394	465	38	.	.	PUNCT
ftr-394	466	1	3	3	X
ftr-394	466	2	.	.	X
ftr-394	467	1	this	this	DET
ftr-394	467	2	telephone	telephone	NOUN
ftr-394	467	3	booth	booth	NOUN
ftr-394	467	4	does	do	AUX
ftr-394	467	5	not	not	PART
ftr-394	467	6	shelter	shelter	VERB
ftr-394	467	7	income	income	NOUN
ftr-394	467	8	.	.	PUNCT
ftr-394	468	1	sita	sita	PROPN
ftr-394	468	2	v.	v.	PROPN
ftr-394	468	3	commissioner	commissioner	PROPN
ftr-394	468	4	,	,	PUNCT
ftr-394	468	5	t.c	t.c	PROPN
ftr-394	468	6	.	.	PROPN
ftr-394	468	7	memo	memo	NOUN
ftr-394	468	8	.	.	PUNCT
ftr-394	469	1	2007	2007	NUM
ftr-394	469	2	-	-	SYM
ftr-394	469	3	363	363	NUM
ftr-394	469	4	(	(	PUNCT
ftr-394	469	5	12/10/07	12/10/07	PROPN
ftr-394	469	6	)	)	PUNCT
ftr-394	469	7	.	.	PUNCT
ftr-394	470	1	this	this	PRON
ftr-394	470	2	is	be	AUX
ftr-394	470	3	another	another	DET
ftr-394	470	4	alpha	alpha	NOUN
ftr-394	470	5	telcom	telcom	NOUN
ftr-394	470	6	telephone	telephone	NOUN
ftr-394	470	7	equipment	equipment	NOUN
ftr-394	470	8	investment	investment	NOUN
ftr-394	470	9	shelter	shelter	NOUN
ftr-394	470	10	where	where	SCONJ
ftr-394	470	11	the	the	DET
ftr-394	470	12	taxpayer	taxpayer	NOUN
ftr-394	470	13	claimed	claim	VERB
ftr-394	470	14	depreciation	depreciation	NOUN
ftr-394	470	15	deductions	deduction	NOUN
ftr-394	470	16	and	and	CCONJ
ftr-394	470	17	disabled	disabled	ADJ
ftr-394	470	18	access	access	NOUN
ftr-394	470	19	credits	credit	NOUN
ftr-394	470	20	under	under	ADP
ftr-394	470	21	§	§	PROPN
ftr-394	470	22	44	44	NUM
ftr-394	470	23	on	on	ADP
ftr-394	470	24	the	the	DET
ftr-394	470	25	purchase	purchase	NOUN
ftr-394	470	26	of	of	ADP
ftr-394	470	27	seven	seven	NUM
ftr-394	470	28	pay	pay	NOUN
ftr-394	470	29	phones	phone	NOUN
ftr-394	470	30	for	for	ADP
ftr-394	470	31	$	$	SYM
ftr-394	470	32	5,000	5,000	NUM
ftr-394	470	33	each	each	PRON
ftr-394	470	34	.	.	PUNCT
ftr-394	471	1	see	see	VERB
ftr-394	471	2	arevalo	arevalo	PROPN
ftr-394	471	3	v.	v.	PROPN
ftr-394	471	4	commissioner	commissioner	PROPN
ftr-394	471	5	,	,	PUNCT
ftr-394	471	6	469	469	NUM
ftr-394	471	7	f.3d	f.3d	NUM
ftr-394	471	8	436	436	NUM
ftr-394	471	9	(	(	PUNCT
ftr-394	471	10	5th	5th	ADJ
ftr-394	471	11	cir	cir	NOUN
ftr-394	471	12	.	.	PUNCT
ftr-394	471	13	2006	2006	NUM
ftr-394	471	14	)	)	PUNCT
ftr-394	471	15	.	.	PUNCT
ftr-394	472	1	the	the	DET
ftr-394	472	2	taxpayer	taxpayer	NOUN
ftr-394	472	3	was	be	AUX
ftr-394	472	4	provided	provide	VERB
ftr-394	472	5	with	with	ADP
ftr-394	472	6	legal	legal	ADJ
ftr-394	472	7	title	title	NOUN
ftr-394	472	8	to	to	PART
ftr-394	472	9	pay	pay	VERB
ftr-394	472	10	phones	phone	NOUN
ftr-394	472	11	under	under	ADP
ftr-394	472	12	an	an	DET
ftr-394	472	13	equipment	equipment	NOUN
ftr-394	472	14	purchase	purchase	NOUN
ftr-394	472	15	agreement	agreement	NOUN
ftr-394	472	16	that	that	PRON
ftr-394	472	17	described	describe	VERB
ftr-394	472	18	telephone	telephone	NOUN
ftr-394	472	19	equipment	equipment	NOUN
ftr-394	472	20	but	but	CCONJ
ftr-394	472	21	did	do	AUX
ftr-394	472	22	not	not	PART
ftr-394	472	23	identify	identify	VERB
ftr-394	472	24	the	the	DET
ftr-394	472	25	pay	pay	NOUN
ftr-394	472	26	phones	phone	NOUN
ftr-394	472	27	subject	subject	ADJ
ftr-394	472	28	to	to	ADP
ftr-394	472	29	the	the	DET
ftr-394	472	30	purchase	purchase	NOUN
ftr-394	472	31	or	or	CCONJ
ftr-394	472	32	their	their	PRON
ftr-394	472	33	locations	location	NOUN
ftr-394	472	34	.	.	PUNCT
ftr-394	473	1	the	the	DET
ftr-394	473	2	agreement	agreement	NOUN
ftr-394	473	3	included	include	VERB
ftr-394	473	4	a	a	DET
ftr-394	473	5	service	service	NOUN
ftr-394	473	6	agreement	agreement	NOUN
ftr-394	473	7	under	under	ADP
ftr-394	473	8	which	which	PRON
ftr-394	473	9	alpha	alpha	NOUN
ftr-394	473	10	telcom	telcom	NOUN
ftr-394	473	11	selected	select	VERB
ftr-394	473	12	the	the	DET
ftr-394	473	13	pay	pay	NOUN
ftr-394	473	14	phone	phone	NOUN
ftr-394	473	15	locations	location	NOUN
ftr-394	473	16	,	,	PUNCT
ftr-394	473	17	installed	instal	VERB
ftr-394	473	18	and	and	CCONJ
ftr-394	473	19	serviced	service	VERB
ftr-394	473	20	the	the	DET
ftr-394	473	21	phones	phone	NOUN
ftr-394	473	22	,	,	PUNCT
ftr-394	473	23	and	and	CCONJ
ftr-394	473	24	collected	collect	VERB
ftr-394	473	25	the	the	DET
ftr-394	473	26	revenue	revenue	NOUN
ftr-394	473	27	.	.	PUNCT
ftr-394	474	1	alpha	alpha	PROPN
ftr-394	474	2	telcom	telcom	NOUN
ftr-394	474	3	filed	file	VERB
ftr-394	474	4	for	for	ADP
ftr-394	474	5	bankruptcy	bankruptcy	NOUN
ftr-394	474	6	in	in	ADP
ftr-394	474	7	the	the	DET
ftr-394	474	8	year	year	NOUN
ftr-394	474	9	the	the	DET
ftr-394	474	10	taxpayer	taxpayer	NOUN
ftr-394	474	11	’s	’s	PART
ftr-394	474	12	purchased	purchase	VERB
ftr-394	474	13	the	the	DET
ftr-394	474	14	phone	phone	NOUN
ftr-394	474	15	equipment	equipment	NOUN
ftr-394	474	16	and	and	CCONJ
ftr-394	474	17	was	be	AUX
ftr-394	474	18	the	the	DET
ftr-394	474	19	subject	subject	NOUN
ftr-394	474	20	of	of	ADP
ftr-394	474	21	a	a	DET
ftr-394	474	22	civil	civil	ADJ
ftr-394	474	23	action	action	NOUN
ftr-394	474	24	by	by	ADP
ftr-394	474	25	the	the	DET
ftr-394	474	26	sec	sec	PROPN
ftr-394	474	27	for	for	ADP
ftr-394	474	28	selling	sell	VERB
ftr-394	474	29	unregistered	unregistered	ADJ
ftr-394	474	30	securities	security	NOUN
ftr-394	474	31	.	.	PUNCT
ftr-394	475	1	judge	judge	PROPN
ftr-394	475	2	haines	haine	NOUN
ftr-394	475	3	denied	deny	VERB
ftr-394	475	4	the	the	DET
ftr-394	475	5	taxpayer	taxpayer	NOUN
ftr-394	475	6	’s	’s	PART
ftr-394	475	7	claim	claim	NOUN
ftr-394	475	8	for	for	ADP
ftr-394	475	9	disabled	disabled	ADJ
ftr-394	475	10	access	access	NOUN
ftr-394	475	11	credits	credit	NOUN
ftr-394	475	12	because	because	SCONJ
ftr-394	475	13	the	the	DET
ftr-394	475	14	taxpayers	taxpayer	NOUN
ftr-394	475	15	failed	fail	VERB
ftr-394	475	16	to	to	PART
ftr-394	475	17	demonstrate	demonstrate	VERB
ftr-394	475	18	that	that	SCONJ
ftr-394	475	19	they	they	PRON
ftr-394	475	20	maintained	maintain	VERB
ftr-394	475	21	an	an	DET
ftr-394	475	22	eligible	eligible	ADJ
ftr-394	475	23	small	small	ADJ
ftr-394	475	24	business	business	NOUN
ftr-394	475	25	that	that	PRON
ftr-394	475	26	operated	operate	VERB
ftr-394	475	27	a	a	DET
ftr-394	475	28	place	place	NOUN
ftr-394	475	29	of	of	ADP
ftr-394	475	30	public	public	ADJ
ftr-394	475	31	accommodation	accommodation	NOUN
ftr-394	475	32	or	or	CCONJ
ftr-394	475	33	were	be	AUX
ftr-394	475	34	a	a	DET
ftr-394	475	35	common	common	ADJ
ftr-394	475	36	carrier	carrier	NOUN
ftr-394	475	37	of	of	ADP
ftr-394	475	38	voice	voice	NOUN
ftr-394	475	39	transmission	transmission	NOUN
ftr-394	475	40	services	service	NOUN
ftr-394	475	41	.	.	PUNCT
ftr-394	476	1	the	the	DET
ftr-394	476	2	court	court	NOUN
ftr-394	476	3	also	also	ADV
ftr-394	476	4	denied	deny	VERB
ftr-394	476	5	depreciation	depreciation	NOUN
ftr-394	476	6	deductions	deduction	NOUN
ftr-394	476	7	because	because	SCONJ
ftr-394	476	8	the	the	DET
ftr-394	476	9	taxpayers	taxpayer	NOUN
ftr-394	476	10	did	do	AUX
ftr-394	476	11	not	not	PART
ftr-394	476	12	obtain	obtain	VERB
ftr-394	476	13	the	the	DET
ftr-394	476	14	benefits	benefit	NOUN
ftr-394	476	15	and	and	CCONJ
ftr-394	476	16	burdens	burden	NOUN
ftr-394	476	17	of	of	ADP
ftr-394	476	18	ownership	ownership	NOUN
ftr-394	476	19	with	with	ADP
ftr-394	476	20	respect	respect	NOUN
ftr-394	476	21	to	to	ADP
ftr-394	476	22	the	the	DET
ftr-394	476	23	pay	pay	NOUN
ftr-394	476	24	phones	phone	NOUN
ftr-394	476	25	.	.	PUNCT
ftr-394	477	1	1	1	X
ftr-394	477	2	.	.	NUM
ftr-394	477	3	pronounced	pronounce	VERB
ftr-394	477	4	“	"	PUNCT
ftr-394	477	5	utes	ute	NOUN
ftr-394	477	6	”	"	PUNCT
ftr-394	477	7	by	by	ADP
ftr-394	477	8	people	people	NOUN
ftr-394	477	9	from	from	ADP
ftr-394	477	10	new	new	PROPN
ftr-394	477	11	york	york	PROPN
ftr-394	477	12	city	city	PROPN
ftr-394	477	13	.	.	PUNCT
ftr-394	478	1	738	738	NUM
ftr-394	478	2	florida	florida	PROPN
ftr-394	478	3	tax	tax	NOUN
ftr-394	478	4	review	review	NOUN
ftr-394	478	5	[	[	X
ftr-394	478	6	vol	vol	NOUN
ftr-394	478	7	.	.	PUNCT
ftr-394	478	8	8	8	NUM
ftr-394	478	9	:	:	PUNCT
ftr-394	478	10	si	si	PROPN
ftr-394	478	11	g.	g.	PROPN
ftr-394	478	12	natural	natural	ADJ
ftr-394	478	13	resources	resource	NOUN
ftr-394	478	14	deductions	deduction	NOUN
ftr-394	478	15	&	&	CCONJ
ftr-394	478	16	credits	credit	NOUN
ftr-394	478	17	1	1	NUM
ftr-394	478	18	.	.	PUNCT
ftr-394	479	1	energy	energy	NOUN
ftr-394	479	2	efficient	efficient	ADJ
ftr-394	479	3	commercial	commercial	ADJ
ftr-394	479	4	buildings	building	NOUN
ftr-394	479	5	;	;	PUNCT
ftr-394	479	6	“	"	PUNCT
ftr-394	479	7	greening	green	VERB
ftr-394	479	8	-	-	PUNCT
ftr-394	479	9	up	up	NOUN
ftr-394	479	10	”	"	PUNCT
ftr-394	479	11	an	an	DET
ftr-394	479	12	existing	exist	VERB
ftr-394	479	13	building	building	NOUN
ftr-394	479	14	.	.	PUNCT
ftr-394	480	1	section	section	NOUN
ftr-394	480	2	179d	179d	PROPN
ftr-394	480	3	,	,	PUNCT
ftr-394	480	4	added	add	VERB
ftr-394	480	5	to	to	ADP
ftr-394	480	6	the	the	DET
ftr-394	480	7	code	code	NOUN
ftr-394	480	8	by	by	ADP
ftr-394	480	9	the	the	DET
ftr-394	480	10	energy	energy	NOUN
ftr-394	480	11	tax	tax	NOUN
ftr-394	480	12	incentives	incentive	NOUN
ftr-394	480	13	act	act	VERB
ftr-394	480	14	of	of	ADP
ftr-394	480	15	2005	2005	NUM
ftr-394	480	16	,	,	PUNCT
ftr-394	480	17	provides	provide	VERB
ftr-394	480	18	a	a	DET
ftr-394	480	19	deduction	deduction	NOUN
ftr-394	480	20	for	for	ADP
ftr-394	480	21	the	the	DET
ftr-394	480	22	cost	cost	NOUN
ftr-394	480	23	of	of	ADP
ftr-394	480	24	“	"	PUNCT
ftr-394	480	25	energy	energy	NOUN
ftr-394	480	26	efficient	efficient	ADJ
ftr-394	480	27	commercial	commercial	ADJ
ftr-394	480	28	building	building	NOUN
ftr-394	480	29	property	property	NOUN
ftr-394	480	30	”	"	PUNCT
ftr-394	480	31	placed	place	VERB
ftr-394	480	32	in	in	ADP
ftr-394	480	33	service	service	NOUN
ftr-394	480	34	during	during	ADP
ftr-394	480	35	2006	2006	NUM
ftr-394	480	36	or	or	CCONJ
ftr-394	480	37	2007	2007	NUM
ftr-394	480	38	.	.	PUNCT
ftr-394	481	1	qualified	qualified	ADJ
ftr-394	481	2	property	property	NOUN
ftr-394	481	3	must	must	AUX
ftr-394	481	4	be	be	AUX
ftr-394	481	5	installed	instal	VERB
ftr-394	481	6	in	in	ADP
ftr-394	481	7	a	a	DET
ftr-394	481	8	building	building	NOUN
ftr-394	481	9	within	within	ADP
ftr-394	481	10	the	the	DET
ftr-394	481	11	united	united	PROPN
ftr-394	481	12	states	states	PROPN
ftr-394	481	13	as	as	ADP
ftr-394	481	14	part	part	NOUN
ftr-394	481	15	of	of	ADP
ftr-394	481	16	:	:	PUNCT
ftr-394	481	17	(	(	PUNCT
ftr-394	481	18	1	1	X
ftr-394	481	19	)	)	PUNCT
ftr-394	481	20	the	the	DET
ftr-394	481	21	interior	interior	ADJ
ftr-394	481	22	lighting	lighting	NOUN
ftr-394	481	23	systems	system	NOUN
ftr-394	481	24	;	;	PUNCT
ftr-394	481	25	(	(	PUNCT
ftr-394	481	26	2	2	X
ftr-394	481	27	)	)	PUNCT
ftr-394	481	28	the	the	DET
ftr-394	481	29	heating	heating	NOUN
ftr-394	481	30	,	,	PUNCT
ftr-394	481	31	cooling	cooling	NOUN
ftr-394	481	32	,	,	PUNCT
ftr-394	481	33	ventilation	ventilation	NOUN
ftr-394	481	34	,	,	PUNCT
ftr-394	481	35	and	and	CCONJ
ftr-394	481	36	hot	hot	ADJ
ftr-394	481	37	water	water	NOUN
ftr-394	481	38	systems	system	NOUN
ftr-394	481	39	;	;	PUNCT
ftr-394	481	40	or	or	CCONJ
ftr-394	481	41	(	(	PUNCT
ftr-394	481	42	3	3	X
ftr-394	481	43	)	)	PUNCT
ftr-394	481	44	the	the	DET
ftr-394	481	45	building	building	NOUN
ftr-394	481	46	envelope	envelope	NOUN
ftr-394	481	47	,	,	PUNCT
ftr-394	481	48	and	and	CCONJ
ftr-394	481	49	must	must	AUX
ftr-394	481	50	be	be	AUX
ftr-394	481	51	certified	certify	VERB
ftr-394	481	52	as	as	ADP
ftr-394	481	53	being	be	AUX
ftr-394	481	54	installed	instal	VERB
ftr-394	481	55	pursuant	pursuant	ADJ
ftr-394	481	56	to	to	ADP
ftr-394	481	57	a	a	DET
ftr-394	481	58	plan	plan	NOUN
ftr-394	481	59	designed	design	VERB
ftr-394	481	60	to	to	PART
ftr-394	481	61	reduce	reduce	VERB
ftr-394	481	62	the	the	DET
ftr-394	481	63	building	building	NOUN
ftr-394	481	64	’s	’s	PART
ftr-394	481	65	total	total	ADJ
ftr-394	481	66	annual	annual	ADJ
ftr-394	481	67	energy	energy	NOUN
ftr-394	481	68	and	and	CCONJ
ftr-394	481	69	power	power	NOUN
ftr-394	481	70	costs	cost	NOUN
ftr-394	481	71	by	by	ADP
ftr-394	481	72	at	at	ADV
ftr-394	481	73	least	least	ADV
ftr-394	481	74	50	50	NUM
ftr-394	481	75	percent	percent	NOUN
ftr-394	481	76	in	in	ADP
ftr-394	481	77	comparison	comparison	NOUN
ftr-394	481	78	to	to	ADP
ftr-394	481	79	a	a	DET
ftr-394	481	80	hypothetical	hypothetical	ADJ
ftr-394	481	81	reference	reference	NOUN
ftr-394	481	82	building	building	NOUN
ftr-394	481	83	.	.	PUNCT
ftr-394	482	1	the	the	DET
ftr-394	482	2	deduction	deduction	NOUN
ftr-394	482	3	may	may	AUX
ftr-394	482	4	not	not	PART
ftr-394	482	5	exceed	exceed	VERB
ftr-394	482	6	$	$	SYM
ftr-394	482	7	1.80	1.80	NUM
ftr-394	482	8	per	per	ADP
ftr-394	482	9	square	square	ADJ
ftr-394	482	10	foot	foot	NOUN
ftr-394	482	11	of	of	ADP
ftr-394	482	12	the	the	DET
ftr-394	482	13	property	property	NOUN
ftr-394	482	14	.	.	PUNCT
ftr-394	483	1	the	the	DET
ftr-394	483	2	statute	statute	NOUN
ftr-394	483	3	directs	direct	VERB
ftr-394	483	4	the	the	DET
ftr-394	483	5	treasury	treasury	PROPN
ftr-394	483	6	department	department	NOUN
ftr-394	483	7	,	,	PUNCT
ftr-394	483	8	in	in	ADP
ftr-394	483	9	consultation	consultation	NOUN
ftr-394	483	10	with	with	ADP
ftr-394	483	11	the	the	DET
ftr-394	483	12	department	department	PROPN
ftr-394	483	13	of	of	ADP
ftr-394	483	14	energy	energy	NOUN
ftr-394	483	15	,	,	PUNCT
ftr-394	483	16	to	to	PART
ftr-394	483	17	promulgate	promulgate	VERB
ftr-394	483	18	regulations	regulation	NOUN
ftr-394	483	19	setting	set	VERB
ftr-394	483	20	forth	forth	ADP
ftr-394	483	21	methods	method	NOUN
ftr-394	483	22	of	of	ADP
ftr-394	483	23	calculating	calculate	VERB
ftr-394	483	24	and	and	CCONJ
ftr-394	483	25	verifying	verify	VERB
ftr-394	483	26	energy	energy	NOUN
ftr-394	483	27	and	and	CCONJ
ftr-394	483	28	power	power	NOUN
ftr-394	483	29	costs	cost	NOUN
ftr-394	483	30	.	.	PUNCT
ftr-394	484	1	in	in	ADP
ftr-394	484	2	the	the	DET
ftr-394	484	3	case	case	NOUN
ftr-394	484	4	of	of	ADP
ftr-394	484	5	an	an	DET
ftr-394	484	6	expenditure	expenditure	NOUN
ftr-394	484	7	made	make	VERB
ftr-394	484	8	by	by	ADP
ftr-394	484	9	a	a	DET
ftr-394	484	10	public	public	ADJ
ftr-394	484	11	entity	entity	NOUN
ftr-394	484	12	(	(	PUNCT
ftr-394	484	13	such	such	ADJ
ftr-394	484	14	as	as	ADP
ftr-394	484	15	a	a	DET
ftr-394	484	16	public	public	ADJ
ftr-394	484	17	school	school	NOUN
ftr-394	484	18	)	)	PUNCT
ftr-394	484	19	,	,	PUNCT
ftr-394	484	20	the	the	DET
ftr-394	484	21	statute	statute	NOUN
ftr-394	484	22	directs	direct	VERB
ftr-394	484	23	the	the	DET
ftr-394	484	24	treasury	treasury	PROPN
ftr-394	484	25	department	department	NOUN
ftr-394	484	26	to	to	PART
ftr-394	484	27	promulgate	promulgate	VERB
ftr-394	484	28	regulations	regulation	NOUN
ftr-394	484	29	allocating	allocate	VERB
ftr-394	484	30	the	the	DET
ftr-394	484	31	deduction	deduction	NOUN
ftr-394	484	32	to	to	ADP
ftr-394	484	33	the	the	DET
ftr-394	484	34	designer	designer	NOUN
ftr-394	484	35	of	of	ADP
ftr-394	484	36	the	the	DET
ftr-394	484	37	property	property	NOUN
ftr-394	484	38	in	in	ADP
ftr-394	484	39	lieu	lieu	NOUN
ftr-394	484	40	of	of	ADP
ftr-394	484	41	the	the	DET
ftr-394	484	42	owner	owner	NOUN
ftr-394	484	43	.	.	PUNCT
ftr-394	485	1	•	•	INTJ
ftr-394	485	2	if	if	SCONJ
ftr-394	485	3	a	a	DET
ftr-394	485	4	building	building	NOUN
ftr-394	485	5	does	do	AUX
ftr-394	485	6	not	not	PART
ftr-394	485	7	satisfy	satisfy	VERB
ftr-394	485	8	the	the	DET
ftr-394	485	9	overall	overall	ADJ
ftr-394	485	10	50	50	NUM
ftr-394	485	11	percent	percent	NOUN
ftr-394	485	12	reduction	reduction	NOUN
ftr-394	485	13	standard	standard	NOUN
ftr-394	485	14	,	,	PUNCT
ftr-394	485	15	a	a	DET
ftr-394	485	16	partial	partial	ADJ
ftr-394	485	17	deduction	deduction	NOUN
ftr-394	485	18	(	(	PUNCT
ftr-394	485	19	limited	limit	VERB
ftr-394	485	20	to	to	ADP
ftr-394	485	21	$	$	SYM
ftr-394	485	22	0.60	0.60	NUM
ftr-394	485	23	per	per	ADP
ftr-394	485	24	square	square	ADJ
ftr-394	485	25	foot	foot	NOUN
ftr-394	485	26	)	)	PUNCT
ftr-394	485	27	is	be	AUX
ftr-394	485	28	allowed	allow	VERB
ftr-394	485	29	for	for	ADP
ftr-394	485	30	system	system	NOUN
ftr-394	485	31	-	-	PUNCT
ftr-394	485	32	specific	specific	ADJ
ftr-394	485	33	energy	energy	NOUN
ftr-394	485	34	efficient	efficient	ADJ
ftr-394	485	35	property	property	NOUN
ftr-394	485	36	,	,	PUNCT
ftr-394	485	37	if	if	SCONJ
ftr-394	485	38	a	a	DET
ftr-394	485	39	specific	specific	ADJ
ftr-394	485	40	system	system	NOUN
ftr-394	485	41	(	(	PUNCT
ftr-394	485	42	i.e.	i.e.	X
ftr-394	485	43	,	,	PUNCT
ftr-394	485	44	(	(	PUNCT
ftr-394	485	45	1	1	X
ftr-394	485	46	)	)	PUNCT
ftr-394	485	47	interior	interior	ADJ
ftr-394	485	48	lighting	lighting	NOUN
ftr-394	485	49	,	,	PUNCT
ftr-394	485	50	(	(	PUNCT
ftr-394	485	51	2	2	X
ftr-394	485	52	)	)	PUNCT
ftr-394	485	53	heating	heating	NOUN
ftr-394	485	54	,	,	PUNCT
ftr-394	485	55	cooling	cooling	NOUN
ftr-394	485	56	,	,	PUNCT
ftr-394	485	57	ventilation	ventilation	NOUN
ftr-394	485	58	and	and	CCONJ
ftr-394	485	59	hot	hot	ADJ
ftr-394	485	60	water	water	NOUN
ftr-394	485	61	,	,	PUNCT
ftr-394	485	62	or	or	CCONJ
ftr-394	485	63	(	(	PUNCT
ftr-394	485	64	3	3	X
ftr-394	485	65	)	)	PUNCT
ftr-394	485	66	building	building	NOUN
ftr-394	485	67	envelope	envelope	NOUN
ftr-394	485	68	)	)	PUNCT
ftr-394	485	69	satisfies	satisfy	VERB
ftr-394	485	70	system	system	NOUN
ftr-394	485	71	-	-	PUNCT
ftr-394	485	72	specific	specific	ADJ
ftr-394	485	73	targets	target	NOUN
ftr-394	485	74	to	to	PART
ftr-394	485	75	be	be	AUX
ftr-394	485	76	established	establish	VERB
ftr-394	485	77	by	by	ADP
ftr-394	485	78	regulation	regulation	NOUN
ftr-394	485	79	(	(	PUNCT
ftr-394	485	80	with	with	ADP
ftr-394	485	81	the	the	DET
ftr-394	485	82	statute	statute	NOUN
ftr-394	485	83	providing	provide	VERB
ftr-394	485	84	an	an	DET
ftr-394	485	85	interim	interim	ADJ
ftr-394	485	86	target	target	NOUN
ftr-394	485	87	,	,	PUNCT
ftr-394	485	88	in	in	ADP
ftr-394	485	89	the	the	DET
ftr-394	485	90	case	case	NOUN
ftr-394	485	91	of	of	ADP
ftr-394	485	92	lighting	lighting	NOUN
ftr-394	485	93	system	system	NOUN
ftr-394	485	94	retrofits	retrofit	NOUN
ftr-394	485	95	)	)	PUNCT
ftr-394	485	96	.	.	PUNCT
ftr-394	486	1	a.	a.	NOUN
ftr-394	487	1	the	the	DET
ftr-394	487	2	tax	tax	NOUN
ftr-394	487	3	relief	relief	NOUN
ftr-394	487	4	and	and	CCONJ
ftr-394	487	5	health	health	NOUN
ftr-394	487	6	care	care	NOUN
ftr-394	487	7	act	act	NOUN
ftr-394	487	8	of	of	ADP
ftr-394	487	9	2006	2006	NUM
ftr-394	487	10	§	§	PROPN
ftr-394	487	11	204	204	NUM
ftr-394	487	12	extends	extend	VERB
ftr-394	487	13	the	the	DET
ftr-394	487	14	§	§	PROPN
ftr-394	487	15	179d	179d	NUM
ftr-394	487	16	deduction	deduction	NOUN
ftr-394	487	17	for	for	ADP
ftr-394	487	18	energy	energy	NOUN
ftr-394	487	19	efficient	efficient	ADJ
ftr-394	487	20	commercial	commercial	ADJ
ftr-394	487	21	buildings	building	NOUN
ftr-394	487	22	to	to	ADP
ftr-394	487	23	2008	2008	NUM
ftr-394	487	24	.	.	PUNCT
ftr-394	488	1	2	2	X
ftr-394	488	2	.	.	X
ftr-394	488	3	energy	energy	NOUN
ftr-394	488	4	efficient	efficient	ADJ
ftr-394	488	5	home	home	NOUN
ftr-394	488	6	credit	credit	NOUN
ftr-394	488	7	.	.	PUNCT
ftr-394	489	1	section	section	NOUN
ftr-394	489	2	45l	45l	PROPN
ftr-394	489	3	,	,	PUNCT
ftr-394	489	4	added	add	VERB
ftr-394	489	5	to	to	ADP
ftr-394	489	6	the	the	DET
ftr-394	489	7	code	code	NOUN
ftr-394	489	8	by	by	ADP
ftr-394	489	9	the	the	DET
ftr-394	489	10	energy	energy	NOUN
ftr-394	489	11	tax	tax	NOUN
ftr-394	489	12	incentives	incentive	NOUN
ftr-394	489	13	act	act	VERB
ftr-394	489	14	of	of	ADP
ftr-394	489	15	2005	2005	NUM
ftr-394	489	16	,	,	PUNCT
ftr-394	489	17	provides	provide	VERB
ftr-394	489	18	a	a	DET
ftr-394	489	19	credit	credit	NOUN
ftr-394	489	20	,	,	PUNCT
ftr-394	489	21	in	in	ADP
ftr-394	489	22	the	the	DET
ftr-394	489	23	amount	amount	NOUN
ftr-394	489	24	of	of	ADP
ftr-394	489	25	either	either	CCONJ
ftr-394	489	26	$	$	SYM
ftr-394	489	27	2,000	2,000	NUM
ftr-394	489	28	or	or	CCONJ
ftr-394	489	29	$	$	SYM
ftr-394	489	30	1,000	1,000	NUM
ftr-394	489	31	,	,	PUNCT
ftr-394	489	32	to	to	ADP
ftr-394	489	33	an	an	DET
ftr-394	489	34	eligible	eligible	ADJ
ftr-394	489	35	contractor	contractor	NOUN
ftr-394	489	36	(	(	PUNCT
ftr-394	489	37	including	include	VERB
ftr-394	489	38	the	the	DET
ftr-394	489	39	producer	producer	NOUN
ftr-394	489	40	of	of	ADP
ftr-394	489	41	a	a	DET
ftr-394	489	42	manufactured	manufacture	VERB
ftr-394	489	43	home	home	NOUN
ftr-394	489	44	)	)	PUNCT
ftr-394	489	45	who	who	PRON
ftr-394	489	46	constructs	construct	VERB
ftr-394	489	47	and	and	CCONJ
ftr-394	489	48	sells	sell	VERB
ftr-394	489	49	an	an	DET
ftr-394	489	50	energy	energy	NOUN
ftr-394	489	51	efficient	efficient	ADJ
ftr-394	489	52	home	home	NOUN
ftr-394	489	53	to	to	ADP
ftr-394	489	54	a	a	DET
ftr-394	489	55	person	person	NOUN
ftr-394	489	56	who	who	PRON
ftr-394	489	57	will	will	AUX
ftr-394	489	58	use	use	VERB
ftr-394	489	59	the	the	DET
ftr-394	489	60	home	home	NOUN
ftr-394	489	61	as	as	ADP
ftr-394	489	62	a	a	DET
ftr-394	489	63	residence	residence	NOUN
ftr-394	489	64	.	.	PUNCT
ftr-394	490	1	to	to	PART
ftr-394	490	2	qualify	qualify	VERB
ftr-394	490	3	for	for	ADP
ftr-394	490	4	the	the	DET
ftr-394	490	5	$	$	SYM
ftr-394	490	6	2,000	2,000	NUM
ftr-394	490	7	credit	credit	NOUN
ftr-394	490	8	,	,	PUNCT
ftr-394	490	9	the	the	DET
ftr-394	490	10	home	home	NOUN
ftr-394	490	11	must	must	AUX
ftr-394	490	12	be	be	AUX
ftr-394	490	13	certified	certify	VERB
ftr-394	490	14	(	(	PUNCT
ftr-394	490	15	in	in	ADP
ftr-394	490	16	accordance	accordance	NOUN
ftr-394	490	17	with	with	ADP
ftr-394	490	18	guidance	guidance	NOUN
ftr-394	490	19	to	to	PART
ftr-394	490	20	be	be	AUX
ftr-394	490	21	prescribed	prescribe	VERB
ftr-394	490	22	by	by	ADP
ftr-394	490	23	the	the	DET
ftr-394	490	24	treasury	treasury	PROPN
ftr-394	490	25	department	department	PROPN
ftr-394	490	26	)	)	PUNCT
ftr-394	490	27	as	as	ADP
ftr-394	490	28	having	have	VERB
ftr-394	490	29	a	a	DET
ftr-394	490	30	level	level	NOUN
ftr-394	490	31	of	of	ADP
ftr-394	490	32	annual	annual	ADJ
ftr-394	490	33	heating	heating	NOUN
ftr-394	490	34	and	and	CCONJ
ftr-394	490	35	cooling	cool	VERB
ftr-394	490	36	energy	energy	NOUN
ftr-394	490	37	consumption	consumption	NOUN
ftr-394	490	38	at	at	ADP
ftr-394	490	39	least	least	ADV
ftr-394	490	40	50	50	NUM
ftr-394	490	41	percent	percent	NOUN
ftr-394	490	42	below	below	ADP
ftr-394	490	43	the	the	DET
ftr-394	490	44	level	level	NOUN
ftr-394	490	45	of	of	ADP
ftr-394	490	46	a	a	DET
ftr-394	490	47	comparable	comparable	ADJ
ftr-394	490	48	hypothetical	hypothetical	ADJ
ftr-394	490	49	reference	reference	NOUN
ftr-394	490	50	dwelling	dwell	VERB
ftr-394	490	51	unit	unit	NOUN
ftr-394	490	52	,	,	PUNCT
ftr-394	490	53	with	with	ADP
ftr-394	490	54	at	at	ADV
ftr-394	490	55	least	least	ADJ
ftr-394	490	56	onefifth	onefifth	ADJ
ftr-394	490	57	of	of	ADP
ftr-394	490	58	the	the	DET
ftr-394	490	59	energy	energy	NOUN
ftr-394	490	60	savings	saving	NOUN
ftr-394	490	61	attributable	attributable	ADJ
ftr-394	490	62	to	to	ADP
ftr-394	490	63	the	the	DET
ftr-394	490	64	building	building	NOUN
ftr-394	490	65	envelope	envelope	NOUN
ftr-394	490	66	.	.	PUNCT
ftr-394	491	1	the	the	DET
ftr-394	491	2	$	$	SYM
ftr-394	491	3	1,000	1,000	NUM
ftr-394	491	4	credit	credit	NOUN
ftr-394	491	5	,	,	PUNCT
ftr-394	491	6	which	which	PRON
ftr-394	491	7	applies	apply	VERB
ftr-394	491	8	only	only	ADV
ftr-394	491	9	to	to	ADP
ftr-394	491	10	manufactured	manufacture	VERB
ftr-394	491	11	homes	home	NOUN
ftr-394	491	12	,	,	PUNCT
ftr-394	491	13	requires	require	VERB
ftr-394	491	14	at	at	ADP
ftr-394	491	15	least	least	ADJ
ftr-394	491	16	a	a	DET
ftr-394	491	17	30	30	NUM
ftr-394	491	18	2008	2008	NUM
ftr-394	491	19	]	]	PUNCT
ftr-394	491	20	recent	recent	ADJ
ftr-394	491	21	developments	development	NOUN
ftr-394	491	22	in	in	ADP
ftr-394	491	23	federal	federal	ADJ
ftr-394	491	24	income	income	NOUN
ftr-394	491	25	taxation	taxation	NOUN
ftr-394	491	26	739	739	NUM
ftr-394	491	27	percent	percent	NOUN
ftr-394	491	28	reduction	reduction	NOUN
ftr-394	491	29	in	in	ADP
ftr-394	491	30	energy	energy	NOUN
ftr-394	491	31	consumption	consumption	NOUN
ftr-394	491	32	,	,	PUNCT
ftr-394	491	33	of	of	ADP
ftr-394	491	34	which	which	PRON
ftr-394	491	35	at	at	ADP
ftr-394	491	36	least	least	ADJ
ftr-394	491	37	one	one	NUM
ftr-394	491	38	-	-	PUNCT
ftr-394	491	39	third	third	NOUN
ftr-394	491	40	must	must	AUX
ftr-394	491	41	be	be	AUX
ftr-394	491	42	attributable	attributable	ADJ
ftr-394	491	43	to	to	ADP
ftr-394	491	44	the	the	DET
ftr-394	491	45	building	building	NOUN
ftr-394	491	46	envelope	envelope	NOUN
ftr-394	491	47	.	.	PUNCT
ftr-394	492	1	manufactured	manufacture	VERB
ftr-394	492	2	homes	home	NOUN
ftr-394	492	3	are	be	AUX
ftr-394	492	4	also	also	ADV
ftr-394	492	5	eligible	eligible	ADJ
ftr-394	492	6	for	for	ADP
ftr-394	492	7	the	the	DET
ftr-394	492	8	$	$	SYM
ftr-394	492	9	2,000	2,000	NUM
ftr-394	492	10	credit	credit	NOUN
ftr-394	492	11	if	if	SCONJ
ftr-394	492	12	they	they	PRON
ftr-394	492	13	satisfy	satisfy	VERB
ftr-394	492	14	the	the	DET
ftr-394	492	15	usual	usual	ADJ
ftr-394	492	16	requirements	requirement	NOUN
ftr-394	492	17	for	for	ADP
ftr-394	492	18	that	that	DET
ftr-394	492	19	credit	credit	NOUN
ftr-394	492	20	.	.	PUNCT
ftr-394	493	1	the	the	DET
ftr-394	493	2	credit	credit	NOUN
ftr-394	493	3	is	be	AUX
ftr-394	493	4	available	available	ADJ
ftr-394	493	5	only	only	ADV
ftr-394	493	6	with	with	ADP
ftr-394	493	7	respect	respect	NOUN
ftr-394	493	8	to	to	ADP
ftr-394	493	9	homes	home	NOUN
ftr-394	493	10	,	,	PUNCT
ftr-394	493	11	the	the	DET
ftr-394	493	12	construction	construction	NOUN
ftr-394	493	13	of	of	ADP
ftr-394	493	14	which	which	PRON
ftr-394	493	15	is	be	AUX
ftr-394	493	16	substantially	substantially	ADV
ftr-394	493	17	completed	complete	VERB
ftr-394	493	18	after	after	ADP
ftr-394	493	19	2005	2005	NUM
ftr-394	493	20	,	,	PUNCT
ftr-394	493	21	and	and	CCONJ
ftr-394	493	22	which	which	PRON
ftr-394	493	23	are	be	AUX
ftr-394	493	24	purchased	purchase	VERB
ftr-394	493	25	during	during	ADP
ftr-394	493	26	2006	2006	NUM
ftr-394	493	27	or	or	CCONJ
ftr-394	493	28	2007	2007	NUM
ftr-394	493	29	.	.	PUNCT
ftr-394	494	1	the	the	DET
ftr-394	494	2	credit	credit	NOUN
ftr-394	494	3	is	be	AUX
ftr-394	494	4	part	part	NOUN
ftr-394	494	5	of	of	ADP
ftr-394	494	6	the	the	DET
ftr-394	494	7	general	general	ADJ
ftr-394	494	8	business	business	NOUN
ftr-394	494	9	credit	credit	NOUN
ftr-394	494	10	.	.	PUNCT
ftr-394	495	1	•	•	NOUN
ftr-394	495	2	the	the	DET
ftr-394	495	3	credit	credit	NOUN
ftr-394	495	4	is	be	AUX
ftr-394	495	5	effective	effective	ADJ
ftr-394	495	6	for	for	ADP
ftr-394	495	7	homes	home	NOUN
ftr-394	495	8	substantially	substantially	ADV
ftr-394	495	9	completed	complete	VERB
ftr-394	495	10	after	after	ADP
ftr-394	495	11	8/08/05	8/08/05	NUM
ftr-394	495	12	and	and	CCONJ
ftr-394	495	13	sold	sell	VERB
ftr-394	495	14	after	after	ADP
ftr-394	495	15	12/31/05	12/31/05	PROPN
ftr-394	495	16	but	but	CCONJ
ftr-394	495	17	before	before	ADP
ftr-394	495	18	1/01/08	1/01/08	NUM
ftr-394	495	19	.	.	PUNCT
ftr-394	496	1	a.	a.	NOUN
ftr-394	496	2	procedures	procedure	NOUN
ftr-394	496	3	for	for	ADP
ftr-394	496	4	getting	get	VERB
ftr-394	496	5	the	the	DET
ftr-394	496	6	home	home	NOUN
ftr-394	496	7	certified	certify	VERB
ftr-394	496	8	.	.	PUNCT
ftr-394	497	1	notice	notice	VERB
ftr-394	497	2	2006	2006	NUM
ftr-394	497	3	-	-	SYM
ftr-394	497	4	27	27	NUM
ftr-394	497	5	,	,	PUNCT
ftr-394	497	6	2006	2006	NUM
ftr-394	497	7	-	-	SYM
ftr-394	497	8	11	11	NUM
ftr-394	497	9	i.r.b	i.r.b	NOUN
ftr-394	497	10	.	.	PUNCT
ftr-394	498	1	626	626	NUM
ftr-394	498	2	(	(	PUNCT
ftr-394	498	3	2/21/06	2/21/06	NUM
ftr-394	498	4	)	)	PUNCT
ftr-394	498	5	,	,	PUNCT
ftr-394	498	6	updated	update	VERB
ftr-394	498	7	by	by	ADP
ftr-394	498	8	announcement	announcement	NOUN
ftr-394	498	9	2006	2006	NUM
ftr-394	498	10	-	-	SYM
ftr-394	498	11	88	88	NUM
ftr-394	498	12	,	,	PUNCT
ftr-394	498	13	2006	2006	NUM
ftr-394	498	14	-	-	SYM
ftr-394	498	15	46	46	NUM
ftr-394	498	16	i.r.b	i.r.b	NOUN
ftr-394	498	17	.	.	PUNCT
ftr-394	499	1	910	910	NUM
ftr-394	499	2	(	(	PUNCT
ftr-394	499	3	10/30/06	10/30/06	NUM
ftr-394	499	4	)	)	PUNCT
ftr-394	499	5	.	.	PUNCT
ftr-394	500	1	the	the	DET
ftr-394	500	2	irs	irs	PROPN
ftr-394	500	3	has	have	AUX
ftr-394	500	4	published	publish	VERB
ftr-394	500	5	procedures	procedure	NOUN
ftr-394	500	6	that	that	PRON
ftr-394	500	7	an	an	DET
ftr-394	500	8	eligible	eligible	ADJ
ftr-394	500	9	contractor	contractor	NOUN
ftr-394	500	10	may	may	AUX
ftr-394	500	11	follow	follow	VERB
ftr-394	500	12	to	to	PART
ftr-394	500	13	certify	certify	VERB
ftr-394	500	14	that	that	SCONJ
ftr-394	500	15	a	a	DET
ftr-394	500	16	dwelling	dwelling	ADJ
ftr-394	500	17	unit	unit	NOUN
ftr-394	500	18	,	,	PUNCT
ftr-394	500	19	other	other	ADJ
ftr-394	500	20	than	than	ADP
ftr-394	500	21	a	a	DET
ftr-394	500	22	manufactured	manufacture	VERB
ftr-394	500	23	home	home	NOUN
ftr-394	500	24	,	,	PUNCT
ftr-394	500	25	is	be	AUX
ftr-394	500	26	an	an	DET
ftr-394	500	27	energy	energy	NOUN
ftr-394	500	28	efficient	efficient	ADJ
ftr-394	500	29	home	home	ADV
ftr-394	500	30	that	that	PRON
ftr-394	500	31	satisfies	satisfy	VERB
ftr-394	500	32	the	the	DET
ftr-394	500	33	requirements	requirement	NOUN
ftr-394	500	34	of	of	ADP
ftr-394	500	35	§	§	PROPN
ftr-394	500	36	45l(c)(1	45l(c)(1	NUM
ftr-394	500	37	)	)	PUNCT
ftr-394	500	38	.	.	PUNCT
ftr-394	501	1	certification	certification	NOUN
ftr-394	501	2	must	must	AUX
ftr-394	501	3	be	be	AUX
ftr-394	501	4	performed	perform	VERB
ftr-394	501	5	by	by	ADP
ftr-394	501	6	resnet	resnet	NOUN
ftr-394	501	7	or	or	CCONJ
ftr-394	501	8	an	an	DET
ftr-394	501	9	equivalent	equivalent	ADJ
ftr-394	501	10	energy	energy	NOUN
ftr-394	501	11	rating	rating	NOUN
ftr-394	501	12	network	network	NOUN
ftr-394	501	13	.	.	PUNCT
ftr-394	502	1	resnet	resnet	PROPN
ftr-394	502	2	’s	’s	PART
ftr-394	502	3	website	website	NOUN
ftr-394	502	4	is	be	AUX
ftr-394	502	5	located	locate	VERB
ftr-394	502	6	at	at	ADP
ftr-394	502	7	http://www.natresnet.org	http://www.natresnet.org	PROPN
ftr-394	502	8	.	.	PUNCT
ftr-394	503	1	b.	b.	PROPN
ftr-394	503	2	notice	notice	PROPN
ftr-394	503	3	2006	2006	NUM
ftr-394	503	4	-	-	SYM
ftr-394	503	5	28	28	NUM
ftr-394	503	6	,	,	PUNCT
ftr-394	503	7	2006	2006	NUM
ftr-394	503	8	-	-	SYM
ftr-394	503	9	11	11	NUM
ftr-394	503	10	i.r.b	i.r.b	NOUN
ftr-394	503	11	.	.	PUNCT
ftr-394	504	1	628	628	NUM
ftr-394	504	2	.	.	PUNCT
ftr-394	505	1	this	this	DET
ftr-394	505	2	notice	notice	NOUN
ftr-394	505	3	contains	contain	VERB
ftr-394	505	4	procedures	procedure	NOUN
ftr-394	505	5	that	that	PRON
ftr-394	505	6	an	an	DET
ftr-394	505	7	eligible	eligible	ADJ
ftr-394	505	8	contractor	contractor	NOUN
ftr-394	505	9	may	may	AUX
ftr-394	505	10	follow	follow	VERB
ftr-394	505	11	to	to	PART
ftr-394	505	12	certify	certify	VERB
ftr-394	505	13	that	that	SCONJ
ftr-394	505	14	a	a	DET
ftr-394	505	15	dwelling	dwelling	ADJ
ftr-394	505	16	unit	unit	NOUN
ftr-394	505	17	that	that	PRON
ftr-394	505	18	is	be	AUX
ftr-394	505	19	a	a	DET
ftr-394	505	20	manufactured	manufacture	VERB
ftr-394	505	21	home	home	NOUN
ftr-394	505	22	satisfies	satisfy	VERB
ftr-394	505	23	the	the	DET
ftr-394	505	24	requirements	requirement	NOUN
ftr-394	505	25	of	of	ADP
ftr-394	505	26	§	§	PROPN
ftr-394	505	27	§	§	PROPN
ftr-394	505	28	45l(c)(2	45l(c)(2	NUM
ftr-394	505	29	)	)	PUNCT
ftr-394	505	30	and	and	CCONJ
ftr-394	505	31	(	(	PUNCT
ftr-394	505	32	3	3	NUM
ftr-394	505	33	)	)	PUNCT
ftr-394	505	34	.	.	PUNCT
ftr-394	506	1	c.	c.	NOUN
ftr-394	506	2	the	the	DET
ftr-394	506	3	tax	tax	NOUN
ftr-394	506	4	relief	relief	NOUN
ftr-394	506	5	and	and	CCONJ
ftr-394	506	6	health	health	NOUN
ftr-394	506	7	care	care	NOUN
ftr-394	506	8	act	act	NOUN
ftr-394	506	9	of	of	ADP
ftr-394	506	10	2006	2006	NUM
ftr-394	506	11	§	§	NOUN
ftr-394	506	12	205	205	NUM
ftr-394	506	13	extends	extend	VERB
ftr-394	506	14	the	the	DET
ftr-394	506	15	code	code	NOUN
ftr-394	506	16	§	§	PROPN
ftr-394	506	17	45l	45l	NOUN
ftr-394	506	18	credit	credit	NOUN
ftr-394	506	19	for	for	ADP
ftr-394	506	20	new	new	ADJ
ftr-394	506	21	energy	energy	NOUN
ftr-394	506	22	efficient	efficient	ADJ
ftr-394	506	23	homes	home	NOUN
ftr-394	506	24	through	through	ADP
ftr-394	506	25	2008	2008	NUM
ftr-394	506	26	.	.	PUNCT
ftr-394	507	1	3	3	X
ftr-394	507	2	.	.	X
ftr-394	507	3	credit	credit	NOUN
ftr-394	507	4	for	for	ADP
ftr-394	507	5	residential	residential	ADJ
ftr-394	507	6	energy	energy	NOUN
ftr-394	507	7	efficient	efficient	ADJ
ftr-394	507	8	property	property	NOUN
ftr-394	507	9	,	,	PUNCT
ftr-394	507	10	e.g.	e.g.	ADV
ftr-394	507	11	,	,	PUNCT
ftr-394	507	12	solar	solar	ADJ
ftr-394	507	13	panels	panel	NOUN
ftr-394	507	14	.	.	PUNCT
ftr-394	508	1	section	section	NOUN
ftr-394	508	2	25d	25d	NUM
ftr-394	508	3	,	,	PUNCT
ftr-394	508	4	added	add	VERB
ftr-394	508	5	to	to	ADP
ftr-394	508	6	the	the	DET
ftr-394	508	7	code	code	NOUN
ftr-394	508	8	by	by	ADP
ftr-394	508	9	the	the	DET
ftr-394	508	10	energy	energy	NOUN
ftr-394	508	11	tax	tax	NOUN
ftr-394	508	12	incentives	incentive	NOUN
ftr-394	508	13	act	act	VERB
ftr-394	508	14	of	of	ADP
ftr-394	508	15	2005	2005	NUM
ftr-394	508	16	,	,	PUNCT
ftr-394	508	17	provides	provide	VERB
ftr-394	508	18	a	a	DET
ftr-394	508	19	nonrefundable	nonrefundable	ADJ
ftr-394	508	20	credit	credit	NOUN
ftr-394	508	21	for	for	ADP
ftr-394	508	22	certain	certain	ADJ
ftr-394	508	23	expenditures	expenditure	NOUN
ftr-394	508	24	on	on	ADP
ftr-394	508	25	residential	residential	ADJ
ftr-394	508	26	energy	energy	NOUN
ftr-394	508	27	efficient	efficient	ADJ
ftr-394	508	28	property	property	NOUN
ftr-394	508	29	.	.	PUNCT
ftr-394	509	1	qualifying	qualify	VERB
ftr-394	509	2	property	property	NOUN
ftr-394	509	3	is	be	AUX
ftr-394	509	4	of	of	ADP
ftr-394	509	5	three	three	NUM
ftr-394	509	6	types	type	NOUN
ftr-394	509	7	:	:	PUNCT
ftr-394	509	8	photovoltaic	photovoltaic	NOUN
ftr-394	509	9	property	property	NOUN
ftr-394	509	10	(	(	PUNCT
ftr-394	509	11	which	which	PRON
ftr-394	509	12	uses	use	VERB
ftr-394	509	13	solar	solar	ADJ
ftr-394	509	14	energy	energy	NOUN
ftr-394	509	15	to	to	PART
ftr-394	509	16	generate	generate	VERB
ftr-394	509	17	electricity	electricity	NOUN
ftr-394	509	18	)	)	PUNCT
ftr-394	509	19	,	,	PUNCT
ftr-394	509	20	solar	solar	ADJ
ftr-394	509	21	water	water	NOUN
ftr-394	509	22	heating	heating	NOUN
ftr-394	509	23	property	property	NOUN
ftr-394	509	24	,	,	PUNCT
ftr-394	509	25	and	and	CCONJ
ftr-394	509	26	fuel	fuel	NOUN
ftr-394	509	27	cell	cell	NOUN
ftr-394	509	28	property	property	NOUN
ftr-394	509	29	(	(	PUNCT
ftr-394	509	30	which	which	PRON
ftr-394	509	31	converts	convert	VERB
ftr-394	509	32	a	a	DET
ftr-394	509	33	fuel	fuel	NOUN
ftr-394	509	34	into	into	ADP
ftr-394	509	35	electricity	electricity	NOUN
ftr-394	509	36	using	use	VERB
ftr-394	509	37	electrochemical	electrochemical	ADJ
ftr-394	509	38	means	mean	NOUN
ftr-394	509	39	)	)	PUNCT
ftr-394	509	40	.	.	PUNCT
ftr-394	510	1	the	the	DET
ftr-394	510	2	property	property	NOUN
ftr-394	510	3	must	must	AUX
ftr-394	510	4	be	be	AUX
ftr-394	510	5	installed	instal	VERB
ftr-394	510	6	in	in	ADP
ftr-394	510	7	a	a	DET
ftr-394	510	8	dwelling	dwelling	ADJ
ftr-394	510	9	unit	unit	NOUN
ftr-394	510	10	located	locate	VERB
ftr-394	510	11	in	in	ADP
ftr-394	510	12	the	the	DET
ftr-394	510	13	united	united	PROPN
ftr-394	510	14	states	states	PROPN
ftr-394	510	15	and	and	CCONJ
ftr-394	510	16	used	use	VERB
ftr-394	510	17	by	by	ADP
ftr-394	510	18	the	the	DET
ftr-394	510	19	taxpayer	taxpayer	NOUN
ftr-394	510	20	as	as	ADP
ftr-394	510	21	a	a	DET
ftr-394	510	22	residence	residence	NOUN
ftr-394	510	23	(	(	PUNCT
ftr-394	510	24	principal	principal	ADJ
ftr-394	510	25	residence	residence	NOUN
ftr-394	510	26	,	,	PUNCT
ftr-394	510	27	in	in	ADP
ftr-394	510	28	the	the	DET
ftr-394	510	29	case	case	NOUN
ftr-394	510	30	of	of	ADP
ftr-394	510	31	fuel	fuel	NOUN
ftr-394	510	32	cell	cell	NOUN
ftr-394	510	33	property	property	NOUN
ftr-394	510	34	)	)	PUNCT
ftr-394	510	35	.	.	PUNCT
ftr-394	511	1	expenditures	expenditure	NOUN
ftr-394	511	2	allocable	allocable	ADJ
ftr-394	511	3	to	to	ADP
ftr-394	511	4	a	a	DET
ftr-394	511	5	swimming	swimming	NOUN
ftr-394	511	6	pool	pool	NOUN
ftr-394	511	7	or	or	CCONJ
ftr-394	511	8	hot	hot	ADJ
ftr-394	511	9	tub	tub	NOUN
ftr-394	511	10	are	be	AUX
ftr-394	511	11	not	not	PART
ftr-394	511	12	eligible	eligible	ADJ
ftr-394	511	13	for	for	ADP
ftr-394	511	14	the	the	DET
ftr-394	511	15	credit	credit	NOUN
ftr-394	511	16	.	.	PUNCT
ftr-394	512	1	the	the	DET
ftr-394	512	2	credit	credit	NOUN
ftr-394	512	3	equals	equal	VERB
ftr-394	512	4	30	30	NUM
ftr-394	512	5	percent	percent	NOUN
ftr-394	512	6	of	of	ADP
ftr-394	512	7	qualifying	qualify	VERB
ftr-394	512	8	expenditures	expenditure	NOUN
ftr-394	512	9	,	,	PUNCT
ftr-394	512	10	subject	subject	ADJ
ftr-394	512	11	to	to	ADP
ftr-394	512	12	annual	annual	ADJ
ftr-394	512	13	ceilings	ceiling	NOUN
ftr-394	512	14	(	(	PUNCT
ftr-394	512	15	on	on	ADP
ftr-394	512	16	the	the	DET
ftr-394	512	17	credit	credit	NOUN
ftr-394	512	18	amounts	amount	NOUN
ftr-394	512	19	,	,	PUNCT
ftr-394	512	20	not	not	PART
ftr-394	512	21	on	on	ADP
ftr-394	512	22	credit	credit	NOUN
ftr-394	512	23	-	-	PUNCT
ftr-394	512	24	eligible	eligible	ADJ
ftr-394	512	25	expenditures	expenditure	NOUN
ftr-394	512	26	)	)	PUNCT
ftr-394	512	27	of	of	ADP
ftr-394	512	28	$	$	SYM
ftr-394	512	29	2,000	2,000	NUM
ftr-394	512	30	for	for	ADP
ftr-394	512	31	photovoltaic	photovoltaic	NOUN
ftr-394	512	32	property	property	NOUN
ftr-394	512	33	,	,	PUNCT
ftr-394	512	34	$	$	SYM
ftr-394	512	35	2,000	2,000	NUM
ftr-394	512	36	for	for	ADP
ftr-394	512	37	solar	solar	ADJ
ftr-394	512	38	water	water	NOUN
ftr-394	512	39	heating	heating	NOUN
ftr-394	512	40	property	property	NOUN
ftr-394	512	41	,	,	PUNCT
ftr-394	512	42	and	and	CCONJ
ftr-394	512	43	$	$	SYM
ftr-394	512	44	500	500	NUM
ftr-394	512	45	per	per	ADP
ftr-394	512	46	half	half	ADJ
ftr-394	512	47	-	-	PUNCT
ftr-394	512	48	kilowatt	kilowatt	NOUN
ftr-394	512	49	of	of	ADP
ftr-394	512	50	capacity	capacity	NOUN
ftr-394	512	51	of	of	ADP
ftr-394	512	52	fuel	fuel	NOUN
ftr-394	512	53	740	740	NUM
ftr-394	512	54	florida	florida	PROPN
ftr-394	512	55	tax	tax	NOUN
ftr-394	512	56	review	review	NOUN
ftr-394	512	57	[	[	X
ftr-394	512	58	vol	vol	NOUN
ftr-394	512	59	.	.	PUNCT
ftr-394	513	1	8	8	NUM
ftr-394	513	2	:	:	PUNCT
ftr-394	513	3	si	si	NOUN
ftr-394	513	4	cell	cell	NOUN
ftr-394	513	5	property	property	NOUN
ftr-394	513	6	.	.	PUNCT
ftr-394	514	1	the	the	DET
ftr-394	514	2	credit	credit	NOUN
ftr-394	514	3	originally	originally	ADV
ftr-394	514	4	was	be	AUX
ftr-394	514	5	available	available	ADJ
ftr-394	514	6	only	only	ADV
ftr-394	514	7	for	for	ADP
ftr-394	514	8	property	property	NOUN
ftr-394	514	9	placed	place	VERB
ftr-394	514	10	in	in	ADP
ftr-394	514	11	service	service	NOUN
ftr-394	514	12	in	in	ADP
ftr-394	514	13	2006	2006	NUM
ftr-394	514	14	or	or	CCONJ
ftr-394	514	15	2007	2007	NUM
ftr-394	514	16	.	.	PUNCT
ftr-394	515	1	a.	a.	NOUN
ftr-394	516	1	the	the	DET
ftr-394	516	2	tax	tax	NOUN
ftr-394	516	3	relief	relief	NOUN
ftr-394	516	4	and	and	CCONJ
ftr-394	516	5	health	health	NOUN
ftr-394	516	6	care	care	NOUN
ftr-394	516	7	act	act	NOUN
ftr-394	516	8	of	of	ADP
ftr-394	516	9	2006	2006	NUM
ftr-394	516	10	§	§	PROPN
ftr-394	516	11	206	206	NUM
ftr-394	516	12	extends	extend	VERB
ftr-394	516	13	the	the	DET
ftr-394	516	14	code	code	NOUN
ftr-394	516	15	§	§	PROPN
ftr-394	516	16	25d	25d	NOUN
ftr-394	516	17	credit	credit	NOUN
ftr-394	516	18	for	for	ADP
ftr-394	516	19	residential	residential	ADJ
ftr-394	516	20	energy	energy	NOUN
ftr-394	516	21	efficient	efficient	ADJ
ftr-394	516	22	property	property	NOUN
ftr-394	516	23	placed	place	VERB
ftr-394	516	24	in	in	ADP
ftr-394	516	25	service	service	NOUN
ftr-394	516	26	in	in	ADP
ftr-394	516	27	2008	2008	NUM
ftr-394	516	28	.	.	PUNCT
ftr-394	517	1	4	4	X
ftr-394	517	2	.	.	X
ftr-394	517	3	credit	credit	NOUN
ftr-394	517	4	for	for	ADP
ftr-394	517	5	biodiesel	biodiesel	NOUN
ftr-394	517	6	and	and	CCONJ
ftr-394	517	7	renewable	renewable	ADJ
ftr-394	517	8	diesel	diesel	NOUN
ftr-394	517	9	used	use	VERB
ftr-394	517	10	as	as	ADP
ftr-394	517	11	fuel	fuel	NOUN
ftr-394	517	12	.	.	PUNCT
ftr-394	518	1	section	section	NOUN
ftr-394	518	2	40a	40a	NUM
ftr-394	518	3	,	,	PUNCT
ftr-394	518	4	added	add	VERB
ftr-394	518	5	to	to	ADP
ftr-394	518	6	the	the	DET
ftr-394	518	7	code	code	NOUN
ftr-394	518	8	by	by	ADP
ftr-394	518	9	the	the	DET
ftr-394	518	10	american	american	PROPN
ftr-394	518	11	jobs	jobs	PROPN
ftr-394	518	12	creation	creation	PROPN
ftr-394	518	13	act	act	NOUN
ftr-394	518	14	of	of	ADP
ftr-394	518	15	2004	2004	NUM
ftr-394	518	16	,	,	PUNCT
ftr-394	518	17	and	and	CCONJ
ftr-394	518	18	amended	amend	VERB
ftr-394	518	19	by	by	ADP
ftr-394	518	20	the	the	DET
ftr-394	518	21	energy	energy	NOUN
ftr-394	518	22	tax	tax	NOUN
ftr-394	518	23	incentives	incentive	NOUN
ftr-394	518	24	act	act	VERB
ftr-394	518	25	of	of	ADP
ftr-394	518	26	2005	2005	NUM
ftr-394	518	27	,	,	PUNCT
ftr-394	518	28	provides	provide	VERB
ftr-394	518	29	a	a	DET
ftr-394	518	30	nonrefundable	nonrefundable	ADJ
ftr-394	518	31	credit	credit	NOUN
ftr-394	518	32	of	of	ADP
ftr-394	518	33	50	50	NUM
ftr-394	518	34	cents	cent	NOUN
ftr-394	518	35	per	per	ADP
ftr-394	518	36	gallon	gallon	NOUN
ftr-394	518	37	of	of	ADP
ftr-394	518	38	biodiesel	biodiesel	NOUN
ftr-394	518	39	mixed	mix	VERB
ftr-394	518	40	with	with	ADP
ftr-394	518	41	regular	regular	ADJ
ftr-394	518	42	diesel	diesel	NOUN
ftr-394	518	43	in	in	ADP
ftr-394	518	44	the	the	DET
ftr-394	518	45	production	production	NOUN
ftr-394	518	46	of	of	ADP
ftr-394	518	47	a	a	DET
ftr-394	518	48	qualified	qualified	ADJ
ftr-394	518	49	biodiesel	biodiesel	NOUN
ftr-394	518	50	mixture	mixture	NOUN
ftr-394	518	51	,	,	PUNCT
ftr-394	518	52	50	50	NUM
ftr-394	518	53	cents	cent	NOUN
ftr-394	518	54	per	per	ADP
ftr-394	518	55	gallon	gallon	NOUN
ftr-394	518	56	of	of	ADP
ftr-394	518	57	straight	straight	ADJ
ftr-394	518	58	biodiesel	biodiesel	NOUN
ftr-394	518	59	used	use	VERB
ftr-394	518	60	in	in	ADP
ftr-394	518	61	the	the	DET
ftr-394	518	62	taxpayer	taxpayer	NOUN
ftr-394	518	63	’s	’s	PART
ftr-394	518	64	trade	trade	NOUN
ftr-394	518	65	or	or	CCONJ
ftr-394	518	66	business	business	NOUN
ftr-394	518	67	or	or	CCONJ
ftr-394	518	68	sold	sell	VERB
ftr-394	518	69	at	at	ADP
ftr-394	518	70	retail	retail	NOUN
ftr-394	518	71	,	,	PUNCT
ftr-394	518	72	a	a	DET
ftr-394	518	73	$	$	SYM
ftr-394	518	74	1	1	NUM
ftr-394	518	75	per	per	ADP
ftr-394	518	76	gallon	gallon	NOUN
ftr-394	518	77	credit	credit	NOUN
ftr-394	518	78	for	for	ADP
ftr-394	518	79	agri	agri	NOUN
ftr-394	518	80	-	-	PUNCT
ftr-394	518	81	biodiesel	biodiesel	NOUN
ftr-394	518	82	,	,	PUNCT
ftr-394	518	83	and	and	CCONJ
ftr-394	518	84	a	a	DET
ftr-394	518	85	$	$	SYM
ftr-394	518	86	1	1	NUM
ftr-394	518	87	per	per	ADP
ftr-394	518	88	gallon	gallon	NOUN
ftr-394	518	89	credit	credit	NOUN
ftr-394	518	90	for	for	ADP
ftr-394	518	91	renewable	renewable	ADJ
ftr-394	518	92	diesel	diesel	NOUN
ftr-394	518	93	,	,	PUNCT
ftr-394	518	94	which	which	PRON
ftr-394	518	95	is	be	AUX
ftr-394	518	96	diesel	diesel	NOUN
ftr-394	518	97	fuel	fuel	NOUN
ftr-394	518	98	derived	derive	VERB
ftr-394	518	99	from	from	ADP
ftr-394	518	100	biomass	biomass	NOUN
ftr-394	518	101	using	use	VERB
ftr-394	518	102	a	a	DET
ftr-394	518	103	thermal	thermal	ADJ
ftr-394	518	104	depolymerization	depolymerization	NOUN
ftr-394	518	105	process	process	NOUN
ftr-394	518	106	.	.	PUNCT
ftr-394	519	1	a.	a.	NOUN
ftr-394	519	2	renewable	renewable	ADJ
ftr-394	519	3	diesel	diesel	NOUN
ftr-394	519	4	defined	define	VERB
ftr-394	519	5	.	.	PUNCT
ftr-394	520	1	notice	notice	VERB
ftr-394	520	2	2007	2007	NUM
ftr-394	520	3	-	-	SYM
ftr-394	520	4	37	37	NUM
ftr-394	520	5	,	,	PUNCT
ftr-394	520	6	2007	2007	NUM
ftr-394	520	7	-	-	SYM
ftr-394	520	8	17	17	NUM
ftr-394	520	9	i.r.b	i.r.b	NOUN
ftr-394	520	10	.	.	PUNCT
ftr-394	521	1	1002	1002	NUM
ftr-394	521	2	(	(	PUNCT
ftr-394	521	3	4/23/07	4/23/07	NUM
ftr-394	521	4	)	)	PUNCT
ftr-394	521	5	.	.	PUNCT
ftr-394	522	1	this	this	DET
ftr-394	522	2	revenue	revenue	NOUN
ftr-394	522	3	ruling	ruling	NOUN
ftr-394	522	4	clarifies	clarify	VERB
ftr-394	522	5	that	that	SCONJ
ftr-394	522	6	depolymerization	depolymerization	NOUN
ftr-394	522	7	is	be	AUX
ftr-394	522	8	defined	define	VERB
ftr-394	522	9	broadly	broadly	ADV
ftr-394	522	10	to	to	PART
ftr-394	522	11	include	include	VERB
ftr-394	522	12	processes	process	NOUN
ftr-394	522	13	that	that	PRON
ftr-394	522	14	use	use	VERB
ftr-394	522	15	heat	heat	NOUN
ftr-394	522	16	and	and	CCONJ
ftr-394	522	17	pressure	pressure	NOUN
ftr-394	522	18	with	with	ADP
ftr-394	522	19	or	or	CCONJ
ftr-394	522	20	without	without	ADP
ftr-394	522	21	the	the	DET
ftr-394	522	22	presence	presence	NOUN
ftr-394	522	23	of	of	ADP
ftr-394	522	24	catalysts	catalyst	NOUN
ftr-394	522	25	,	,	PUNCT
ftr-394	522	26	and	and	CCONJ
ftr-394	522	27	otherwise	otherwise	ADV
ftr-394	522	28	defines	define	VERB
ftr-394	522	29	renewable	renewable	ADJ
ftr-394	522	30	diesel	diesel	NOUN
ftr-394	522	31	.	.	PUNCT
ftr-394	523	1	5	5	X
ftr-394	523	2	.	.	X
ftr-394	523	3	the	the	DET
ftr-394	523	4	tax	tax	NOUN
ftr-394	523	5	relief	relief	NOUN
ftr-394	523	6	and	and	CCONJ
ftr-394	523	7	health	health	NOUN
ftr-394	523	8	care	care	NOUN
ftr-394	523	9	act	act	NOUN
ftr-394	523	10	of	of	ADP
ftr-394	523	11	2006	2006	NUM
ftr-394	523	12	§	§	PROPN
ftr-394	523	13	118	118	NUM
ftr-394	523	14	extends	extend	VERB
ftr-394	523	15	the	the	DET
ftr-394	523	16	code	code	NOUN
ftr-394	523	17	§	§	PROPN
ftr-394	523	18	613a(c)(6)(h	613a(c)(6)(h	NUM
ftr-394	523	19	)	)	PUNCT
ftr-394	523	20	temporary	temporary	ADJ
ftr-394	523	21	suspension	suspension	NOUN
ftr-394	523	22	of	of	ADP
ftr-394	523	23	the	the	DET
ftr-394	523	24	100	100	NUM
ftr-394	523	25	percent	percent	NOUN
ftr-394	523	26	of	of	ADP
ftr-394	523	27	taxable	taxable	ADJ
ftr-394	523	28	income	income	NOUN
ftr-394	523	29	limit	limit	NOUN
ftr-394	523	30	on	on	ADP
ftr-394	523	31	percentage	percentage	NOUN
ftr-394	523	32	depletion	depletion	NOUN
ftr-394	523	33	for	for	ADP
ftr-394	523	34	oil	oil	NOUN
ftr-394	523	35	and	and	CCONJ
ftr-394	523	36	natural	natural	ADJ
ftr-394	523	37	gas	gas	NOUN
ftr-394	523	38	produced	produce	VERB
ftr-394	523	39	from	from	ADP
ftr-394	523	40	marginal	marginal	ADJ
ftr-394	523	41	properties	property	NOUN
ftr-394	523	42	to	to	PART
ftr-394	523	43	taxable	taxable	ADJ
ftr-394	523	44	years	year	NOUN
ftr-394	523	45	beginning	begin	VERB
ftr-394	523	46	in	in	ADP
ftr-394	523	47	2006	2006	NUM
ftr-394	523	48	and	and	CCONJ
ftr-394	523	49	2007	2007	NUM
ftr-394	523	50	.	.	PUNCT
ftr-394	524	1	6	6	NUM
ftr-394	524	2	.	.	X
ftr-394	524	3	guidance	guidance	NOUN
ftr-394	524	4	issued	issue	VERB
ftr-394	524	5	for	for	ADP
ftr-394	524	6	the	the	DET
ftr-394	524	7	§	§	PROPN
ftr-394	524	8	30c	30c	NOUN
ftr-394	524	9	alternative	alternative	ADJ
ftr-394	524	10	fuel	fuel	NOUN
ftr-394	524	11	vehicle	vehicle	NOUN
ftr-394	524	12	refueling	refueling	NOUN
ftr-394	524	13	property	property	NOUN
ftr-394	524	14	credit	credit	NOUN
ftr-394	524	15	.	.	PUNCT
ftr-394	525	1	notice	notice	VERB
ftr-394	525	2	2007	2007	NUM
ftr-394	525	3	-	-	SYM
ftr-394	525	4	43	43	NUM
ftr-394	525	5	,	,	PUNCT
ftr-394	525	6	2007	2007	NUM
ftr-394	525	7	-	-	SYM
ftr-394	525	8	22	22	NUM
ftr-394	525	9	i.r.b	i.r.b	NOUN
ftr-394	525	10	.	.	PUNCT
ftr-394	526	1	1318	1318	NUM
ftr-394	526	2	(	(	PUNCT
ftr-394	526	3	5/29/07	5/29/07	NUM
ftr-394	526	4	)	)	PUNCT
ftr-394	526	5	.	.	PUNCT
ftr-394	527	1	pending	pende	VERB
ftr-394	527	2	issuance	issuance	NOUN
ftr-394	527	3	of	of	ADP
ftr-394	527	4	regulations	regulation	NOUN
ftr-394	527	5	,	,	PUNCT
ftr-394	527	6	this	this	DET
ftr-394	527	7	notice	notice	NOUN
ftr-394	527	8	provides	provide	VERB
ftr-394	527	9	definitions	definition	NOUN
ftr-394	527	10	of	of	ADP
ftr-394	527	11	qualified	qualified	ADJ
ftr-394	527	12	alternative	alternative	ADJ
ftr-394	527	13	fuel	fuel	NOUN
ftr-394	527	14	vehicle	vehicle	NOUN
ftr-394	527	15	(	(	PUNCT
ftr-394	527	16	qafv	qafv	NOUN
ftr-394	527	17	)	)	PUNCT
ftr-394	527	18	refueling	refuel	VERB
ftr-394	527	19	property	property	NOUN
ftr-394	527	20	,	,	PUNCT
ftr-394	527	21	dual	dual	ADJ
ftr-394	527	22	use	use	VERB
ftr-394	527	23	property	property	NOUN
ftr-394	527	24	,	,	PUNCT
ftr-394	527	25	alternative	alternative	ADJ
ftr-394	527	26	fuel	fuel	NOUN
ftr-394	527	27	,	,	PUNCT
ftr-394	527	28	qualifying	qualify	VERB
ftr-394	527	29	biodiesel	biodiesel	NOUN
ftr-394	527	30	mixture	mixture	NOUN
ftr-394	527	31	,	,	PUNCT
ftr-394	527	32	and	and	CCONJ
ftr-394	527	33	rules	rule	NOUN
ftr-394	527	34	for	for	ADP
ftr-394	527	35	computing	compute	VERB
ftr-394	527	36	the	the	DET
ftr-394	527	37	credit	credit	NOUN
ftr-394	527	38	.	.	PUNCT
ftr-394	528	1	the	the	DET
ftr-394	528	2	credit	credit	NOUN
ftr-394	528	3	is	be	AUX
ftr-394	528	4	30	30	NUM
ftr-394	528	5	percent	percent	NOUN
ftr-394	528	6	of	of	ADP
ftr-394	528	7	the	the	DET
ftr-394	528	8	cost	cost	NOUN
ftr-394	528	9	of	of	ADP
ftr-394	528	10	depreciable	depreciable	ADJ
ftr-394	528	11	property	property	NOUN
ftr-394	528	12	placed	place	VERB
ftr-394	528	13	in	in	ADP
ftr-394	528	14	service	service	NOUN
ftr-394	528	15	as	as	ADP
ftr-394	528	16	a	a	DET
ftr-394	528	17	qafv	qafv	NOUN
ftr-394	528	18	refueling	refuel	VERB
ftr-394	528	19	property	property	NOUN
ftr-394	528	20	,	,	PUNCT
ftr-394	528	21	up	up	ADP
ftr-394	528	22	to	to	PART
ftr-394	528	23	$	$	SYM
ftr-394	528	24	30,000	30,000	NUM
ftr-394	528	25	per	per	ADP
ftr-394	528	26	property	property	NOUN
ftr-394	528	27	,	,	PUNCT
ftr-394	528	28	or	or	CCONJ
ftr-394	528	29	$	$	SYM
ftr-394	528	30	1,000	1,000	NUM
ftr-394	528	31	for	for	ADP
ftr-394	528	32	other	other	ADJ
ftr-394	528	33	property	property	NOUN
ftr-394	528	34	.	.	PUNCT
ftr-394	529	1	proposed	propose	VERB
ftr-394	529	2	technical	technical	ADJ
ftr-394	529	3	corrections	correction	NOUN
ftr-394	529	4	would	would	AUX
ftr-394	529	5	limit	limit	VERB
ftr-394	529	6	the	the	DET
ftr-394	529	7	credit	credit	NOUN
ftr-394	529	8	to	to	ADP
ftr-394	529	9	a	a	DET
ftr-394	529	10	single	single	ADJ
ftr-394	529	11	$	$	SYM
ftr-394	529	12	30,000	30,000	NUM
ftr-394	529	13	or	or	CCONJ
ftr-394	529	14	$	$	SYM
ftr-394	529	15	1,000	1,000	NUM
ftr-394	529	16	amount	amount	NOUN
ftr-394	529	17	.	.	PUNCT
ftr-394	530	1	7	7	X
ftr-394	530	2	.	.	X
ftr-394	530	3	notice	notice	VERB
ftr-394	530	4	2007	2007	NUM
ftr-394	530	5	-	-	SYM
ftr-394	530	6	64	64	NUM
ftr-394	530	7	,	,	PUNCT
ftr-394	530	8	2007	2007	NUM
ftr-394	530	9	-	-	SYM
ftr-394	530	10	34	34	NUM
ftr-394	530	11	i.r.b	i.r.b	NOUN
ftr-394	530	12	.	.	PUNCT
ftr-394	530	13	385	385	NUM
ftr-394	530	14	(	(	PUNCT
ftr-394	530	15	8/20/07	8/20/07	NUM
ftr-394	530	16	)	)	PUNCT
ftr-394	530	17	.	.	PUNCT
ftr-394	531	1	the	the	DET
ftr-394	531	2	§	§	PROPN
ftr-394	531	3	43	43	NUM
ftr-394	531	4	enhanced	enhance	VERB
ftr-394	531	5	oil	oil	NOUN
ftr-394	531	6	recovery	recovery	NOUN
ftr-394	531	7	credit	credit	NOUN
ftr-394	531	8	for	for	ADP
ftr-394	531	9	taxable	taxable	ADJ
ftr-394	531	10	years	year	NOUN
ftr-394	531	11	beginning	begin	VERB
ftr-394	531	12	in	in	ADP
ftr-394	531	13	the	the	DET
ftr-394	531	14	2007	2007	NUM
ftr-394	531	15	calendar	calendar	NOUN
ftr-394	531	16	year	year	NOUN
ftr-394	531	17	is	be	AUX
ftr-394	531	18	phased	phase	VERB
ftr-394	531	19	out	out	ADP
ftr-394	531	20	completely	completely	ADV
ftr-394	531	21	,	,	PUNCT
ftr-394	531	22	because	because	SCONJ
ftr-394	531	23	the	the	DET
ftr-394	531	24	reference	reference	NOUN
ftr-394	531	25	price	price	NOUN
ftr-394	531	26	for	for	ADP
ftr-394	531	27	the	the	DET
ftr-394	531	28	2006	2006	NUM
ftr-394	531	29	calendar	calendar	NOUN
ftr-394	531	30	year	year	NOUN
ftr-394	531	31	(	(	PUNCT
ftr-394	531	32	$	$	SYM
ftr-394	531	33	59.68	59.68	NUM
ftr-394	531	34	)	)	PUNCT
ftr-394	531	35	exceeds	exceed	VERB
ftr-394	531	36	$	$	SYM
ftr-394	531	37	28	28	NUM
ftr-394	531	38	multiplied	multiply	VERB
ftr-394	531	39	by	by	ADP
ftr-394	531	40	the	the	DET
ftr-394	531	41	inflation	inflation	NOUN
ftr-394	531	42	adjustment	adjustment	NOUN
ftr-394	531	43	factor	factor	NOUN
ftr-394	531	44	for	for	ADP
ftr-394	531	45	the	the	DET
ftr-394	531	46	2006	2006	NUM
ftr-394	531	47	calendar	calendar	NOUN
ftr-394	531	48	year	year	NOUN
ftr-394	531	49	(	(	PUNCT
ftr-394	531	50	$	$	SYM
ftr-394	531	51	39.82	39.82	NUM
ftr-394	531	52	)	)	PUNCT
ftr-394	531	53	by	by	ADP
ftr-394	531	54	$	$	SYM
ftr-394	531	55	19.86	19.86	NUM
ftr-394	531	56	.	.	PUNCT
ftr-394	532	1	2008	2008	NUM
ftr-394	532	2	]	]	PUNCT
ftr-394	532	3	recent	recent	ADJ
ftr-394	532	4	developments	development	NOUN
ftr-394	532	5	in	in	ADP
ftr-394	532	6	federal	federal	ADJ
ftr-394	532	7	income	income	NOUN
ftr-394	532	8	taxation	taxation	NOUN
ftr-394	532	9	741	741	NUM
ftr-394	532	10	8	8	NUM
ftr-394	532	11	.	.	PUNCT
ftr-394	533	1	notice	notice	VERB
ftr-394	533	2	2007	2007	NUM
ftr-394	533	3	-	-	SYM
ftr-394	533	4	65	65	NUM
ftr-394	533	5	,	,	PUNCT
ftr-394	533	6	2007	2007	NUM
ftr-394	533	7	-	-	SYM
ftr-394	533	8	34	34	NUM
ftr-394	533	9	i.r.b	i.r.b	NOUN
ftr-394	533	10	.	.	PUNCT
ftr-394	534	1	386	386	NUM
ftr-394	534	2	,	,	PUNCT
ftr-394	534	3	(	(	PUNCT
ftr-394	534	4	8/20/07	8/20/07	NUM
ftr-394	534	5	)	)	PUNCT
ftr-394	534	6	.	.	PUNCT
ftr-394	535	1	the	the	DET
ftr-394	535	2	applicable	applicable	ADJ
ftr-394	535	3	percentage	percentage	NOUN
ftr-394	535	4	under	under	ADP
ftr-394	535	5	§	§	PROPN
ftr-394	535	6	613a	613a	NUM
ftr-394	535	7	to	to	PART
ftr-394	535	8	be	be	AUX
ftr-394	535	9	used	use	VERB
ftr-394	535	10	in	in	ADP
ftr-394	535	11	determining	determine	VERB
ftr-394	535	12	percentage	percentage	NOUN
ftr-394	535	13	depletion	depletion	NOUN
ftr-394	535	14	for	for	ADP
ftr-394	535	15	marginal	marginal	ADJ
ftr-394	535	16	oil	oil	NOUN
ftr-394	535	17	and	and	CCONJ
ftr-394	535	18	gas	gas	NOUN
ftr-394	535	19	properties	property	NOUN
ftr-394	535	20	for	for	ADP
ftr-394	535	21	the	the	DET
ftr-394	535	22	2007	2007	NUM
ftr-394	535	23	calendar	calendar	NOUN
ftr-394	535	24	year	year	NOUN
ftr-394	535	25	is	be	AUX
ftr-394	535	26	15	15	NUM
ftr-394	535	27	percent	percent	NOUN
ftr-394	535	28	.	.	PUNCT
ftr-394	536	1	h.	h.	NOUN
ftr-394	536	2	loss	loss	NOUN
ftr-394	536	3	transactions	transaction	NOUN
ftr-394	536	4	,	,	PUNCT
ftr-394	536	5	bad	bad	ADJ
ftr-394	536	6	debts	debt	NOUN
ftr-394	536	7	,	,	PUNCT
ftr-394	536	8	and	and	CCONJ
ftr-394	536	9	nols	nols	PROPN
ftr-394	536	10	1	1	NUM
ftr-394	536	11	.	.	PUNCT
ftr-394	536	12	heads	head	VERB
ftr-394	536	13	the	the	DET
ftr-394	536	14	government	government	NOUN
ftr-394	536	15	wins	win	VERB
ftr-394	536	16	,	,	PUNCT
ftr-394	536	17	tails	tail	VERB
ftr-394	536	18	the	the	DET
ftr-394	536	19	taxpayer	taxpayer	NOUN
ftr-394	536	20	loses	lose	VERB
ftr-394	536	21	.	.	PUNCT
ftr-394	537	1	bilthouse	bilthouse	PROPN
ftr-394	537	2	v.	v.	PROPN
ftr-394	537	3	united	united	PROPN
ftr-394	537	4	states	states	PROPN
ftr-394	537	5	,	,	PUNCT
ftr-394	537	6	100	100	NUM
ftr-394	537	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	537	8	2007	2007	NUM
ftr-394	537	9	-	-	SYM
ftr-394	537	10	6191	6191	NUM
ftr-394	537	11	(	(	PUNCT
ftr-394	537	12	n.d	n.d	PROPN
ftr-394	537	13	.	.	PROPN
ftr-394	537	14	ill	ill	PROPN
ftr-394	537	15	.	.	PUNCT
ftr-394	538	1	9/28/07	9/28/07	NUM
ftr-394	538	2	)	)	PUNCT
ftr-394	538	3	.	.	PUNCT
ftr-394	539	1	the	the	DET
ftr-394	539	2	taxpayer	taxpayer	NOUN
ftr-394	539	3	was	be	AUX
ftr-394	539	4	a	a	DET
ftr-394	539	5	shareholder	shareholder	NOUN
ftr-394	539	6	in	in	ADP
ftr-394	539	7	an	an	DET
ftr-394	539	8	s	s	NOUN
ftr-394	539	9	corporation	corporation	NOUN
ftr-394	539	10	engaged	engage	VERB
ftr-394	539	11	in	in	ADP
ftr-394	539	12	the	the	DET
ftr-394	539	13	construction	construction	NOUN
ftr-394	539	14	of	of	ADP
ftr-394	539	15	public	public	ADJ
ftr-394	539	16	works	work	NOUN
ftr-394	539	17	that	that	PRON
ftr-394	539	18	sustained	sustain	VERB
ftr-394	539	19	substantial	substantial	ADJ
ftr-394	539	20	losses	loss	NOUN
ftr-394	539	21	.	.	PUNCT
ftr-394	540	1	in	in	ADP
ftr-394	540	2	1995	1995	NUM
ftr-394	540	3	the	the	DET
ftr-394	540	4	corporation	corporation	NOUN
ftr-394	540	5	was	be	AUX
ftr-394	540	6	insolvent	insolvent	ADJ
ftr-394	540	7	and	and	CCONJ
ftr-394	540	8	,	,	PUNCT
ftr-394	540	9	as	as	SCONJ
ftr-394	540	10	found	find	VERB
ftr-394	540	11	by	by	ADP
ftr-394	540	12	the	the	DET
ftr-394	540	13	court	court	NOUN
ftr-394	540	14	,	,	PUNCT
ftr-394	540	15	the	the	DET
ftr-394	540	16	corporation	corporation	NOUN
ftr-394	540	17	had	have	VERB
ftr-394	540	18	zero	zero	NUM
ftr-394	540	19	liquidation	liquidation	NOUN
ftr-394	540	20	value	value	NOUN
ftr-394	540	21	.	.	PUNCT
ftr-394	541	1	also	also	ADV
ftr-394	541	2	in	in	ADP
ftr-394	541	3	1995	1995	NUM
ftr-394	541	4	,	,	PUNCT
ftr-394	541	5	the	the	DET
ftr-394	541	6	corporation	corporation	NOUN
ftr-394	541	7	was	be	AUX
ftr-394	541	8	unable	unable	ADJ
ftr-394	541	9	to	to	PART
ftr-394	541	10	obtain	obtain	VERB
ftr-394	541	11	construction	construction	NOUN
ftr-394	541	12	bonds	bond	NOUN
ftr-394	541	13	required	require	VERB
ftr-394	541	14	for	for	ADP
ftr-394	541	15	public	public	ADJ
ftr-394	541	16	works	work	NOUN
ftr-394	541	17	projects	project	NOUN
ftr-394	541	18	.	.	PUNCT
ftr-394	542	1	the	the	DET
ftr-394	542	2	taxpayer	taxpayer	NOUN
ftr-394	542	3	had	have	VERB
ftr-394	542	4	substantial	substantial	ADJ
ftr-394	542	5	passive	passive	ADJ
ftr-394	542	6	activity	activity	NOUN
ftr-394	542	7	losses	loss	NOUN
ftr-394	542	8	from	from	ADP
ftr-394	542	9	the	the	DET
ftr-394	542	10	s	s	PART
ftr-394	542	11	corporation	corporation	NOUN
ftr-394	542	12	.	.	PUNCT
ftr-394	543	1	the	the	DET
ftr-394	543	2	taxpayer	taxpayer	NOUN
ftr-394	543	3	asserted	assert	VERB
ftr-394	543	4	that	that	SCONJ
ftr-394	543	5	cancellation	cancellation	NOUN
ftr-394	543	6	of	of	ADP
ftr-394	543	7	indebtedness	indebtedness	NOUN
ftr-394	543	8	income	income	NOUN
ftr-394	543	9	realized	realize	VERB
ftr-394	543	10	by	by	ADP
ftr-394	543	11	the	the	DET
ftr-394	543	12	insolvent	insolvent	NOUN
ftr-394	543	13	s	s	PART
ftr-394	543	14	corporation	corporation	NOUN
ftr-394	543	15	in	in	ADP
ftr-394	543	16	1997	1997	NUM
ftr-394	543	17	increased	increase	VERB
ftr-394	543	18	the	the	DET
ftr-394	543	19	taxpayer	taxpayer	NOUN
ftr-394	543	20	’s	’s	PART
ftr-394	543	21	stock	stock	NOUN
ftr-394	543	22	basis	basis	NOUN
ftr-394	543	23	and	and	CCONJ
ftr-394	543	24	that	that	SCONJ
ftr-394	543	25	the	the	DET
ftr-394	543	26	stock	stock	NOUN
ftr-394	543	27	became	become	VERB
ftr-394	543	28	worthless	worthless	ADJ
ftr-394	543	29	in	in	ADP
ftr-394	543	30	1997	1997	NUM
ftr-394	543	31	,	,	PUNCT
ftr-394	543	32	thereby	thereby	ADV
ftr-394	543	33	allowing	allow	VERB
ftr-394	543	34	the	the	DET
ftr-394	543	35	taxpayer	taxpayer	NOUN
ftr-394	543	36	to	to	PART
ftr-394	543	37	treat	treat	VERB
ftr-394	543	38	the	the	DET
ftr-394	543	39	worthlessness	worthlessness	NOUN
ftr-394	543	40	as	as	ADP
ftr-394	543	41	a	a	DET
ftr-394	543	42	disposition	disposition	NOUN
ftr-394	543	43	,	,	PUNCT
ftr-394	543	44	permitting	permit	VERB
ftr-394	543	45	deduction	deduction	NOUN
ftr-394	543	46	of	of	ADP
ftr-394	543	47	the	the	DET
ftr-394	543	48	passive	passive	ADJ
ftr-394	543	49	activity	activity	NOUN
ftr-394	543	50	losses	loss	NOUN
ftr-394	543	51	.	.	PUNCT
ftr-394	544	1	without	without	ADP
ftr-394	544	2	addressing	address	VERB
ftr-394	544	3	whether	whether	SCONJ
ftr-394	544	4	the	the	DET
ftr-394	544	5	corporation	corporation	NOUN
ftr-394	544	6	had	have	VERB
ftr-394	544	7	cancellation	cancellation	NOUN
ftr-394	544	8	of	of	ADP
ftr-394	544	9	indebtedness	indebtedness	NOUN
ftr-394	544	10	income	income	NOUN
ftr-394	544	11	in	in	ADP
ftr-394	544	12	1997	1997	NUM
ftr-394	544	13	,	,	PUNCT
ftr-394	544	14	the	the	DET
ftr-394	544	15	court	court	NOUN
ftr-394	544	16	concluded	conclude	VERB
ftr-394	544	17	that	that	SCONJ
ftr-394	544	18	the	the	DET
ftr-394	544	19	taxpayer	taxpayer	NOUN
ftr-394	544	20	failed	fail	VERB
ftr-394	544	21	to	to	PART
ftr-394	544	22	meet	meet	VERB
ftr-394	544	23	his	his	PRON
ftr-394	544	24	burden	burden	NOUN
ftr-394	544	25	of	of	ADP
ftr-394	544	26	proving	prove	VERB
ftr-394	544	27	that	that	SCONJ
ftr-394	544	28	the	the	DET
ftr-394	544	29	stock	stock	NOUN
ftr-394	544	30	was	be	AUX
ftr-394	544	31	not	not	PART
ftr-394	544	32	worthless	worthless	ADJ
ftr-394	544	33	in	in	ADP
ftr-394	544	34	1995	1995	NUM
ftr-394	544	35	,	,	PUNCT
ftr-394	544	36	when	when	SCONJ
ftr-394	544	37	the	the	DET
ftr-394	544	38	corporation	corporation	NOUN
ftr-394	544	39	became	become	VERB
ftr-394	544	40	insolvent	insolvent	ADJ
ftr-394	544	41	,	,	PUNCT
ftr-394	544	42	had	have	VERB
ftr-394	544	43	zero	zero	NUM
ftr-394	544	44	liquidation	liquidation	NOUN
ftr-394	544	45	value	value	NOUN
ftr-394	544	46	,	,	PUNCT
ftr-394	544	47	and	and	CCONJ
ftr-394	544	48	could	could	AUX
ftr-394	544	49	no	no	ADV
ftr-394	544	50	longer	long	ADV
ftr-394	544	51	perform	perform	VERB
ftr-394	544	52	work	work	NOUN
ftr-394	544	53	,	,	PUNCT
ftr-394	544	54	rather	rather	ADV
ftr-394	544	55	than	than	ADP
ftr-394	544	56	in	in	ADP
ftr-394	544	57	1997	1997	NUM
ftr-394	544	58	when	when	SCONJ
ftr-394	544	59	a	a	DET
ftr-394	544	60	lawsuit	lawsuit	NOUN
ftr-394	544	61	against	against	ADP
ftr-394	544	62	the	the	DET
ftr-394	544	63	city	city	NOUN
ftr-394	544	64	of	of	ADP
ftr-394	544	65	jacksonville	jacksonville	PROPN
ftr-394	544	66	was	be	AUX
ftr-394	544	67	terminated	terminate	VERB
ftr-394	544	68	without	without	ADP
ftr-394	544	69	recovery	recovery	NOUN
ftr-394	544	70	.	.	PUNCT
ftr-394	545	1	the	the	DET
ftr-394	545	2	court	court	NOUN
ftr-394	545	3	noted	note	VERB
ftr-394	545	4	that	that	SCONJ
ftr-394	545	5	the	the	DET
ftr-394	545	6	mere	mere	ADJ
ftr-394	545	7	hope	hope	NOUN
ftr-394	545	8	of	of	ADP
ftr-394	545	9	a	a	DET
ftr-394	545	10	recovery	recovery	NOUN
ftr-394	545	11	from	from	ADP
ftr-394	545	12	the	the	DET
ftr-394	545	13	lawsuit	lawsuit	NOUN
ftr-394	545	14	did	do	AUX
ftr-394	545	15	not	not	PART
ftr-394	545	16	preclude	preclude	VERB
ftr-394	545	17	a	a	DET
ftr-394	545	18	finding	finding	NOUN
ftr-394	545	19	of	of	ADP
ftr-394	545	20	worthlessness	worthlessness	NOUN
ftr-394	545	21	in	in	ADP
ftr-394	545	22	the	the	DET
ftr-394	545	23	earlier	early	ADJ
ftr-394	545	24	year	year	NOUN
ftr-394	545	25	.	.	PUNCT
ftr-394	546	1	i.	i.	PROPN
ftr-394	546	2	at	at	ADP
ftr-394	546	3	-	-	PUNCT
ftr-394	546	4	risk	risk	NOUN
ftr-394	546	5	and	and	CCONJ
ftr-394	546	6	passive	passive	ADJ
ftr-394	546	7	activity	activity	NOUN
ftr-394	546	8	losses	loss	NOUN
ftr-394	546	9	1	1	NUM
ftr-394	546	10	.	.	PUNCT
ftr-394	547	1	the	the	DET
ftr-394	547	2	ninth	ninth	ADJ
ftr-394	547	3	circuit	circuit	NOUN
ftr-394	547	4	upholds	uphold	VERB
ftr-394	547	5	self	self	NOUN
ftr-394	547	6	-	-	PUNCT
ftr-394	547	7	rental	rental	NOUN
ftr-394	547	8	regulations	regulation	NOUN
ftr-394	547	9	to	to	ADP
ftr-394	547	10	the	the	DET
ftr-394	547	11	taxpayer	taxpayer	NOUN
ftr-394	547	12	’s	’s	PART
ftr-394	547	13	disadvantage	disadvantage	NOUN
ftr-394	547	14	:	:	PUNCT
ftr-394	547	15	following	follow	VERB
ftr-394	547	16	decisions	decision	NOUN
ftr-394	547	17	in	in	ADP
ftr-394	547	18	the	the	DET
ftr-394	547	19	first	first	ADJ
ftr-394	547	20	,	,	PUNCT
ftr-394	547	21	fifth	fifth	ADJ
ftr-394	547	22	,	,	PUNCT
ftr-394	547	23	and	and	CCONJ
ftr-394	547	24	seventh	seventh	ADJ
ftr-394	547	25	circuits	circuit	NOUN
ftr-394	547	26	,	,	PUNCT
ftr-394	547	27	the	the	DET
ftr-394	547	28	ninth	ninth	ADJ
ftr-394	547	29	circuit	circuit	NOUN
ftr-394	547	30	rejected	reject	VERB
ftr-394	547	31	the	the	DET
ftr-394	547	32	taxpayers	taxpayer	NOUN
ftr-394	547	33	’	’	PART
ftr-394	547	34	arguments	argument	NOUN
ftr-394	547	35	that	that	SCONJ
ftr-394	547	36	the	the	DET
ftr-394	547	37	regulation	regulation	NOUN
ftr-394	547	38	is	be	AUX
ftr-394	547	39	arbitrary	arbitrary	ADJ
ftr-394	547	40	and	and	CCONJ
ftr-394	547	41	capricious	capricious	ADJ
ftr-394	547	42	in	in	ADP
ftr-394	547	43	its	its	PRON
ftr-394	547	44	application	application	NOUN
ftr-394	547	45	to	to	ADP
ftr-394	547	46	c	c	PROPN
ftr-394	547	47	corporations	corporation	NOUN
ftr-394	547	48	.	.	PUNCT
ftr-394	548	1	beecher	beecher	PROPN
ftr-394	548	2	v.	v.	PROPN
ftr-394	548	3	commissioner	commissioner	PROPN
ftr-394	548	4	,	,	PUNCT
ftr-394	548	5	481	481	NUM
ftr-394	548	6	f.3d	f.3d	NUM
ftr-394	548	7	717	717	NUM
ftr-394	548	8	(	(	PUNCT
ftr-394	548	9	9th	9th	ADJ
ftr-394	548	10	cir	cir	NOUN
ftr-394	548	11	.	.	PUNCT
ftr-394	549	1	3/23/07	3/23/07	NUM
ftr-394	549	2	)	)	PUNCT
ftr-394	549	3	.	.	PUNCT
ftr-394	550	1	the	the	DET
ftr-394	550	2	taxpayers	taxpayer	NOUN
ftr-394	550	3	worked	work	VERB
ftr-394	550	4	full	full	ADJ
ftr-394	550	5	time	time	NOUN
ftr-394	550	6	for	for	ADP
ftr-394	550	7	two	two	NUM
ftr-394	550	8	wholly	wholly	ADV
ftr-394	550	9	owned	own	VERB
ftr-394	550	10	c	c	NOUN
ftr-394	550	11	corporations	corporation	NOUN
ftr-394	550	12	that	that	PRON
ftr-394	550	13	rented	rent	VERB
ftr-394	550	14	office	office	NOUN
ftr-394	550	15	space	space	NOUN
ftr-394	550	16	from	from	ADP
ftr-394	550	17	the	the	DET
ftr-394	550	18	taxpayers	taxpayer	NOUN
ftr-394	550	19	.	.	PUNCT
ftr-394	551	1	the	the	DET
ftr-394	551	2	taxpayers	taxpayer	NOUN
ftr-394	551	3	also	also	ADV
ftr-394	551	4	owned	own	VERB
ftr-394	551	5	other	other	ADJ
ftr-394	551	6	rental	rental	ADJ
ftr-394	551	7	properties	property	NOUN
ftr-394	551	8	.	.	PUNCT
ftr-394	552	1	they	they	PRON
ftr-394	552	2	reported	report	VERB
ftr-394	552	3	net	net	ADJ
ftr-394	552	4	income	income	NOUN
ftr-394	552	5	from	from	ADP
ftr-394	552	6	the	the	DET
ftr-394	552	7	leases	lease	NOUN
ftr-394	552	8	of	of	ADP
ftr-394	552	9	the	the	DET
ftr-394	552	10	office	office	NOUN
ftr-394	552	11	space	space	NOUN
ftr-394	552	12	to	to	ADP
ftr-394	552	13	their	their	PRON
ftr-394	552	14	corporations	corporation	NOUN
ftr-394	552	15	and	and	CCONJ
ftr-394	552	16	losses	loss	NOUN
ftr-394	552	17	from	from	ADP
ftr-394	552	18	the	the	DET
ftr-394	552	19	other	other	ADJ
ftr-394	552	20	rental	rental	ADJ
ftr-394	552	21	properties	property	NOUN
ftr-394	552	22	that	that	PRON
ftr-394	552	23	exceed	exceed	VERB
ftr-394	552	24	the	the	DET
ftr-394	552	25	net	net	ADJ
ftr-394	552	26	income	income	NOUN
ftr-394	552	27	from	from	ADP
ftr-394	552	28	the	the	DET
ftr-394	552	29	office	office	NOUN
ftr-394	552	30	rental	rental	NOUN
ftr-394	552	31	.	.	PUNCT
ftr-394	553	1	the	the	DET
ftr-394	553	2	taxpayers	taxpayer	NOUN
ftr-394	553	3	treated	treat	VERB
ftr-394	553	4	all	all	PRON
ftr-394	553	5	of	of	ADP
ftr-394	553	6	the	the	DET
ftr-394	553	7	rental	rental	ADJ
ftr-394	553	8	activities	activity	NOUN
ftr-394	553	9	as	as	ADP
ftr-394	553	10	passive	passive	ADJ
ftr-394	553	11	under	under	ADP
ftr-394	553	12	§	§	PROPN
ftr-394	553	13	469	469	NUM
ftr-394	553	14	and	and	CCONJ
ftr-394	553	15	offset	offset	VERB
ftr-394	553	16	their	their	PRON
ftr-394	553	17	rental	rental	ADJ
ftr-394	553	18	income	income	NOUN
ftr-394	553	19	from	from	ADP
ftr-394	553	20	the	the	DET
ftr-394	553	21	offices	office	NOUN
ftr-394	553	22	with	with	ADP
ftr-394	553	23	the	the	DET
ftr-394	553	24	losses	loss	NOUN
ftr-394	553	25	.	.	PUNCT
ftr-394	554	1	the	the	DET
ftr-394	554	2	irs	irs	PROPN
ftr-394	554	3	determined	determine	VERB
ftr-394	554	4	that	that	SCONJ
ftr-394	554	5	the	the	DET
ftr-394	554	6	income	income	NOUN
ftr-394	554	7	from	from	ADP
ftr-394	554	8	the	the	DET
ftr-394	554	9	office	office	NOUN
ftr-394	554	10	leases	lease	NOUN
ftr-394	554	11	was	be	AUX
ftr-394	554	12	non	non	ADJ
ftr-394	554	13	-	-	ADJ
ftr-394	554	14	passive	passive	ADJ
ftr-394	554	15	income	income	NOUN
ftr-394	554	16	under	under	ADP
ftr-394	554	17	the	the	DET
ftr-394	554	18	“	"	PUNCT
ftr-394	554	19	self742	self742	PROPN
ftr-394	554	20	florida	florida	PROPN
ftr-394	554	21	tax	tax	NOUN
ftr-394	554	22	review	review	NOUN
ftr-394	554	23	[	[	X
ftr-394	554	24	vol	vol	NOUN
ftr-394	554	25	.	.	PUNCT
ftr-394	555	1	8	8	NUM
ftr-394	555	2	:	:	PUNCT
ftr-394	555	3	si	si	X
ftr-394	555	4	rental	rental	NOUN
ftr-394	555	5	”	"	PUNCT
ftr-394	555	6	rule	rule	NOUN
ftr-394	555	7	in	in	ADP
ftr-394	555	8	reg	reg	NOUN
ftr-394	555	9	.	.	PUNCT
ftr-394	556	1	§	§	PROPN
ftr-394	556	2	1.469	1.469	NUM
ftr-394	556	3	-	-	NUM
ftr-394	556	4	2(f)(6	2(f)(6	NUM
ftr-394	556	5	)	)	PUNCT
ftr-394	556	6	(	(	PUNCT
ftr-394	556	7	applying	apply	VERB
ftr-394	556	8	to	to	ADP
ftr-394	556	9	rentals	rental	NOUN
ftr-394	556	10	to	to	ADP
ftr-394	556	11	an	an	DET
ftr-394	556	12	activity	activity	NOUN
ftr-394	556	13	in	in	ADP
ftr-394	556	14	which	which	PRON
ftr-394	556	15	the	the	DET
ftr-394	556	16	taxpayer	taxpayer	NOUN
ftr-394	556	17	materially	materially	ADV
ftr-394	556	18	participates	participate	VERB
ftr-394	556	19	)	)	PUNCT
ftr-394	556	20	.	.	PUNCT
ftr-394	557	1	applying	apply	VERB
ftr-394	557	2	the	the	DET
ftr-394	557	3	chevron	chevron	NOUN
ftr-394	557	4	(	(	PUNCT
ftr-394	557	5	chevron	chevron	PROPN
ftr-394	557	6	u.s.a	u.s.a	PROPN
ftr-394	557	7	.	.	PROPN
ftr-394	557	8	,	,	PUNCT
ftr-394	557	9	inc	inc	PROPN
ftr-394	557	10	.	.	PROPN
ftr-394	557	11	v.	v.	ADP
ftr-394	557	12	natural	natural	ADJ
ftr-394	557	13	resources	resource	NOUN
ftr-394	557	14	defense	defense	PROPN
ftr-394	557	15	council	council	PROPN
ftr-394	557	16	,	,	PUNCT
ftr-394	557	17	inc	inc	PROPN
ftr-394	557	18	.	.	PROPN
ftr-394	557	19	,	,	PUNCT
ftr-394	557	20	467	467	NUM
ftr-394	557	21	u.s	u.s	PROPN
ftr-394	557	22	.	.	PROPN
ftr-394	557	23	837	837	NUM
ftr-394	557	24	(	(	PUNCT
ftr-394	557	25	1984	1984	NUM
ftr-394	557	26	)	)	PUNCT
ftr-394	557	27	)	)	PUNCT
ftr-394	557	28	standard	standard	NOUN
ftr-394	557	29	,	,	PUNCT
ftr-394	557	30	requiring	require	VERB
ftr-394	557	31	that	that	SCONJ
ftr-394	557	32	because	because	SCONJ
ftr-394	557	33	“	"	PUNCT
ftr-394	557	34	there	there	PRON
ftr-394	557	35	is	be	VERB
ftr-394	557	36	an	an	DET
ftr-394	557	37	express	express	ADJ
ftr-394	557	38	delegation	delegation	NOUN
ftr-394	557	39	of	of	ADP
ftr-394	557	40	authority	authority	NOUN
ftr-394	557	41	to	to	ADP
ftr-394	557	42	the	the	DET
ftr-394	557	43	agency	agency	NOUN
ftr-394	557	44	to	to	PART
ftr-394	557	45	elucidate	elucidate	VERB
ftr-394	557	46	a	a	DET
ftr-394	557	47	specific	specific	ADJ
ftr-394	557	48	provision	provision	NOUN
ftr-394	557	49	of	of	ADP
ftr-394	557	50	the	the	DET
ftr-394	557	51	statute	statute	NOUN
ftr-394	557	52	by	by	ADP
ftr-394	557	53	regulation	regulation	NOUN
ftr-394	557	54	,	,	PUNCT
ftr-394	557	55	”	"	PUNCT
ftr-394	557	56	the	the	DET
ftr-394	557	57	court	court	NOUN
ftr-394	557	58	must	must	AUX
ftr-394	557	59	afford	afford	VERB
ftr-394	557	60	the	the	DET
ftr-394	557	61	commissioner	commissioner	NOUN
ftr-394	557	62	’s	’s	PART
ftr-394	557	63	interpretation	interpretation	NOUN
ftr-394	557	64	“	"	PUNCT
ftr-394	557	65	controlling	control	VERB
ftr-394	557	66	weight	weight	NOUN
ftr-394	557	67	unless	unless	SCONJ
ftr-394	557	68	.	.	PUNCT
ftr-394	557	69	.	.	PUNCT
ftr-394	557	70	.	.	PUNCT
ftr-394	558	1	[	[	X
ftr-394	558	2	it	it	PRON
ftr-394	558	3	is	be	AUX
ftr-394	558	4	]	]	PUNCT
ftr-394	558	5	arbitrary	arbitrary	ADJ
ftr-394	558	6	,	,	PUNCT
ftr-394	558	7	capricious	capricious	ADJ
ftr-394	558	8	,	,	PUNCT
ftr-394	558	9	or	or	CCONJ
ftr-394	558	10	manifestly	manifestly	ADV
ftr-394	558	11	contrary	contrary	ADJ
ftr-394	558	12	to	to	ADP
ftr-394	558	13	the	the	DET
ftr-394	558	14	statute	statute	NOUN
ftr-394	558	15	,	,	PUNCT
ftr-394	558	16	”	"	PUNCT
ftr-394	558	17	the	the	DET
ftr-394	558	18	court	court	NOUN
ftr-394	558	19	of	of	ADP
ftr-394	558	20	appeals	appeals	PROPN
ftr-394	558	21	upheld	uphold	VERB
ftr-394	558	22	the	the	DET
ftr-394	558	23	validity	validity	NOUN
ftr-394	558	24	of	of	ADP
ftr-394	558	25	the	the	DET
ftr-394	558	26	regulation	regulation	NOUN
ftr-394	558	27	.	.	PUNCT
ftr-394	559	1	furthermore	furthermore	ADV
ftr-394	559	2	the	the	DET
ftr-394	559	3	court	court	NOUN
ftr-394	559	4	rejected	reject	VERB
ftr-394	559	5	the	the	DET
ftr-394	559	6	taxpayer	taxpayer	NOUN
ftr-394	559	7	’s	’s	PART
ftr-394	559	8	argument	argument	NOUN
ftr-394	559	9	that	that	SCONJ
ftr-394	559	10	congress	congress	PROPN
ftr-394	559	11	’s	’s	PART
ftr-394	559	12	delegation	delegation	NOUN
ftr-394	559	13	of	of	ADP
ftr-394	559	14	authority	authority	NOUN
ftr-394	559	15	to	to	PART
ftr-394	559	16	issue	issue	VERB
ftr-394	559	17	the	the	DET
ftr-394	559	18	self	self	NOUN
ftr-394	559	19	-	-	PUNCT
ftr-394	559	20	rental	rental	NOUN
ftr-394	559	21	rule	rule	NOUN
ftr-394	559	22	under	under	ADP
ftr-394	559	23	§	§	PROPN
ftr-394	559	24	469(l	469(l	PROPN
ftr-394	559	25	)	)	PUNCT
ftr-394	559	26	was	be	AUX
ftr-394	559	27	unconstitutional	unconstitutional	ADJ
ftr-394	559	28	,	,	PUNCT
ftr-394	559	29	following	follow	VERB
ftr-394	559	30	krukowski	krukowski	PROPN
ftr-394	559	31	v.	v.	PROPN
ftr-394	559	32	commissioner	commissioner	PROPN
ftr-394	559	33	,	,	PUNCT
ftr-394	559	34	279	279	NUM
ftr-394	559	35	f.3d	f.3d	NUM
ftr-394	559	36	547	547	NUM
ftr-394	559	37	,	,	PUNCT
ftr-394	559	38	552	552	NUM
ftr-394	559	39	(	(	PUNCT
ftr-394	559	40	7th	7th	ADJ
ftr-394	559	41	cir	cir	NOUN
ftr-394	559	42	.	.	PUNCT
ftr-394	559	43	2002	2002	NUM
ftr-394	559	44	)	)	PUNCT
ftr-394	559	45	,	,	PUNCT
ftr-394	559	46	which	which	PRON
ftr-394	559	47	held	hold	VERB
ftr-394	559	48	the	the	DET
ftr-394	559	49	same	same	ADJ
ftr-394	559	50	.	.	PUNCT
ftr-394	560	1	finally	finally	ADV
ftr-394	560	2	,	,	PUNCT
ftr-394	560	3	the	the	DET
ftr-394	560	4	court	court	NOUN
ftr-394	560	5	rejected	reject	VERB
ftr-394	560	6	the	the	DET
ftr-394	560	7	taxpayers	taxpayer	NOUN
ftr-394	560	8	’	'	PUNCT
ftr-394	560	9	argument	argument	NOUN
ftr-394	560	10	that	that	SCONJ
ftr-394	560	11	the	the	DET
ftr-394	560	12	self	self	NOUN
ftr-394	560	13	-	-	PUNCT
ftr-394	560	14	rental	rental	NOUN
ftr-394	560	15	rule	rule	NOUN
ftr-394	560	16	applies	apply	VERB
ftr-394	560	17	only	only	ADV
ftr-394	560	18	to	to	ADP
ftr-394	560	19	“	"	PUNCT
ftr-394	560	20	abusive	abusive	ADJ
ftr-394	560	21	tax	tax	NOUN
ftr-394	560	22	shelters	shelter	NOUN
ftr-394	560	23	”	"	PUNCT
ftr-394	560	24	and	and	CCONJ
ftr-394	560	25	does	do	AUX
ftr-394	560	26	not	not	PART
ftr-394	560	27	apply	apply	VERB
ftr-394	560	28	to	to	ADP
ftr-394	560	29	bona	bona	ADJ
ftr-394	560	30	fide	fide	ADJ
ftr-394	560	31	business	business	NOUN
ftr-394	560	32	transactions	transaction	NOUN
ftr-394	560	33	.	.	PUNCT
ftr-394	561	1	“	"	PUNCT
ftr-394	561	2	the	the	DET
ftr-394	561	3	relevant	relevant	ADJ
ftr-394	561	4	statutory	statutory	ADJ
ftr-394	561	5	distinction	distinction	NOUN
ftr-394	561	6	under	under	ADP
ftr-394	561	7	section	section	NOUN
ftr-394	561	8	469	469	NUM
ftr-394	561	9	is	be	AUX
ftr-394	561	10	not	not	PART
ftr-394	561	11	between	between	ADP
ftr-394	561	12	taxpayers	taxpayer	NOUN
ftr-394	561	13	who	who	PRON
ftr-394	561	14	contrive	contrive	VERB
ftr-394	561	15	to	to	PART
ftr-394	561	16	limit	limit	VERB
ftr-394	561	17	their	their	PRON
ftr-394	561	18	tax	tax	NOUN
ftr-394	561	19	liability	liability	NOUN
ftr-394	561	20	and	and	CCONJ
ftr-394	561	21	those	those	PRON
ftr-394	561	22	who	who	PRON
ftr-394	561	23	do	do	VERB
ftr-394	561	24	not	not	PART
ftr-394	561	25	.	.	PUNCT
ftr-394	562	1	…	…	PUNCT
ftr-394	562	2	rather	rather	ADV
ftr-394	562	3	,	,	PUNCT
ftr-394	562	4	the	the	DET
ftr-394	562	5	distinction	distinction	NOUN
ftr-394	562	6	between	between	ADP
ftr-394	562	7	passive	passive	ADJ
ftr-394	562	8	and	and	CCONJ
ftr-394	562	9	non	non	ADJ
ftr-394	562	10	-	-	ADJ
ftr-394	562	11	passive	passive	ADJ
ftr-394	562	12	activities	activity	NOUN
ftr-394	562	13	is	be	AUX
ftr-394	562	14	that	that	SCONJ
ftr-394	562	15	in	in	ADP
ftr-394	562	16	the	the	DET
ftr-394	562	17	case	case	NOUN
ftr-394	562	18	of	of	ADP
ftr-394	562	19	passive	passive	ADJ
ftr-394	562	20	activities	activity	NOUN
ftr-394	562	21	,	,	PUNCT
ftr-394	562	22	the	the	DET
ftr-394	562	23	‘	'	PUNCT
ftr-394	562	24	taxpayer	taxpayer	NOUN
ftr-394	562	25	does	do	AUX
ftr-394	562	26	not	not	PART
ftr-394	562	27	materially	materially	ADV
ftr-394	562	28	participate	participate	VERB
ftr-394	562	29	’	'	PUNCT
ftr-394	562	30	in	in	ADP
ftr-394	562	31	the	the	DET
ftr-394	562	32	business	business	NOUN
ftr-394	562	33	.	.	PUNCT
ftr-394	563	1	...	...	PUNCT
ftr-394	564	1	this	this	DET
ftr-394	564	2	question	question	NOUN
ftr-394	564	3	hinges	hinge	NOUN
ftr-394	564	4	on	on	ADP
ftr-394	564	5	the	the	DET
ftr-394	564	6	extent	extent	NOUN
ftr-394	564	7	to	to	PART
ftr-394	564	8	which	which	PRON
ftr-394	564	9	the	the	DET
ftr-394	564	10	taxpayer	taxpayer	NOUN
ftr-394	564	11	is	be	AUX
ftr-394	564	12	involved	involve	VERB
ftr-394	564	13	in	in	ADP
ftr-394	564	14	the	the	DET
ftr-394	564	15	affairs	affair	NOUN
ftr-394	564	16	of	of	ADP
ftr-394	564	17	both	both	DET
ftr-394	564	18	sides	side	NOUN
ftr-394	564	19	of	of	ADP
ftr-394	564	20	a	a	DET
ftr-394	564	21	given	give	VERB
ftr-394	564	22	transaction	transaction	NOUN
ftr-394	564	23	,	,	PUNCT
ftr-394	564	24	not	not	PART
ftr-394	564	25	the	the	DET
ftr-394	564	26	taxpayer	taxpayer	NOUN
ftr-394	564	27	’s	’s	PART
ftr-394	564	28	motivation	motivation	NOUN
ftr-394	564	29	for	for	ADP
ftr-394	564	30	structuring	structure	VERB
ftr-394	564	31	the	the	DET
ftr-394	564	32	transaction	transaction	NOUN
ftr-394	564	33	in	in	ADP
ftr-394	564	34	a	a	DET
ftr-394	564	35	particular	particular	ADJ
ftr-394	564	36	manner	manner	NOUN
ftr-394	564	37	.	.	PUNCT
ftr-394	564	38	”	"	PUNCT
ftr-394	565	1	2	2	NUM
ftr-394	565	2	.	.	NUM
ftr-394	565	3	due	due	ADJ
ftr-394	565	4	process	process	NOUN
ftr-394	565	5	does	do	AUX
ftr-394	565	6	not	not	PART
ftr-394	565	7	protect	protect	VERB
ftr-394	565	8	this	this	DET
ftr-394	565	9	tax	tax	NOUN
ftr-394	565	10	attorney	attorney	NOUN
ftr-394	565	11	’s	’s	PART
ftr-394	565	12	real	real	ADJ
ftr-394	565	13	estate	estate	NOUN
ftr-394	565	14	investments	investment	NOUN
ftr-394	565	15	from	from	ADP
ftr-394	565	16	the	the	DET
ftr-394	565	17	passive	passive	ADJ
ftr-394	565	18	activity	activity	NOUN
ftr-394	565	19	loss	loss	NOUN
ftr-394	565	20	rules	rule	NOUN
ftr-394	565	21	.	.	PUNCT
ftr-394	566	1	ziegler	ziegler	PROPN
ftr-394	566	2	v.	v.	PROPN
ftr-394	566	3	commissioner	commissioner	PROPN
ftr-394	566	4	,	,	PUNCT
ftr-394	566	5	t.c	t.c	PROPN
ftr-394	566	6	.	.	PROPN
ftr-394	566	7	memo	memo	NOUN
ftr-394	566	8	.	.	PUNCT
ftr-394	567	1	2007	2007	NUM
ftr-394	567	2	-	-	SYM
ftr-394	567	3	166	166	NUM
ftr-394	567	4	(	(	PUNCT
ftr-394	567	5	6/27/07	6/27/07	NUM
ftr-394	567	6	)	)	PUNCT
ftr-394	567	7	.	.	PUNCT
ftr-394	568	1	the	the	DET
ftr-394	568	2	tax	tax	NOUN
ftr-394	568	3	court	court	NOUN
ftr-394	568	4	rejected	reject	VERB
ftr-394	568	5	stephen	stephen	PROPN
ftr-394	568	6	ziegler	ziegler	PROPN
ftr-394	568	7	’s	’s	PART
ftr-394	568	8	argument	argument	NOUN
ftr-394	568	9	that	that	SCONJ
ftr-394	568	10	application	application	NOUN
ftr-394	568	11	of	of	ADP
ftr-394	568	12	the	the	DET
ftr-394	568	13	passive	passive	ADJ
ftr-394	568	14	activity	activity	NOUN
ftr-394	568	15	loss	loss	NOUN
ftr-394	568	16	rules	rule	NOUN
ftr-394	568	17	to	to	PART
ftr-394	568	18	investment	investment	VERB
ftr-394	568	19	real	real	ADJ
ftr-394	568	20	estate	estate	NOUN
ftr-394	568	21	purchased	purchase	VERB
ftr-394	568	22	in	in	ADP
ftr-394	568	23	1984	1984	NUM
ftr-394	568	24	,	,	PUNCT
ftr-394	568	25	two	two	NUM
ftr-394	568	26	years	year	NOUN
ftr-394	568	27	before	before	ADP
ftr-394	568	28	the	the	DET
ftr-394	568	29	effective	effective	ADJ
ftr-394	568	30	date	date	NOUN
ftr-394	568	31	of	of	ADP
ftr-394	568	32	§	§	PROPN
ftr-394	568	33	469	469	NUM
ftr-394	568	34	,	,	PUNCT
ftr-394	568	35	was	be	AUX
ftr-394	568	36	a	a	DET
ftr-394	568	37	retroactive	retroactive	ADJ
ftr-394	568	38	application	application	NOUN
ftr-394	568	39	of	of	ADP
ftr-394	568	40	the	the	DET
ftr-394	568	41	law	law	NOUN
ftr-394	568	42	constituting	constitute	VERB
ftr-394	568	43	a	a	DET
ftr-394	568	44	taking	taking	NOUN
ftr-394	568	45	under	under	ADP
ftr-394	568	46	the	the	DET
ftr-394	568	47	due	due	ADJ
ftr-394	568	48	process	process	NOUN
ftr-394	568	49	clause	clause	NOUN
ftr-394	568	50	of	of	ADP
ftr-394	568	51	the	the	DET
ftr-394	568	52	fifth	fifth	ADJ
ftr-394	568	53	amendment	amendment	NOUN
ftr-394	568	54	.	.	PUNCT
ftr-394	569	1	the	the	DET
ftr-394	569	2	court	court	NOUN
ftr-394	569	3	observed	observe	VERB
ftr-394	569	4	that	that	SCONJ
ftr-394	569	5	tax	tax	NOUN
ftr-394	569	6	legislation	legislation	NOUN
ftr-394	569	7	is	be	AUX
ftr-394	569	8	not	not	PART
ftr-394	569	9	a	a	DET
ftr-394	569	10	promise	promise	NOUN
ftr-394	569	11	and	and	CCONJ
ftr-394	569	12	that	that	SCONJ
ftr-394	569	13	the	the	DET
ftr-394	569	14	taxpayer	taxpayer	NOUN
ftr-394	569	15	has	have	VERB
ftr-394	569	16	no	no	DET
ftr-394	569	17	vested	vested	ADJ
ftr-394	569	18	right	right	NOUN
ftr-394	569	19	in	in	ADP
ftr-394	569	20	the	the	DET
ftr-394	569	21	internal	internal	ADJ
ftr-394	569	22	revenue	revenue	NOUN
ftr-394	569	23	code	code	NOUN
ftr-394	569	24	.	.	PUNCT
ftr-394	570	1	3	3	X
ftr-394	570	2	.	.	X
ftr-394	570	3	seeing	see	VERB
ftr-394	570	4	through	through	ADP
ftr-394	570	5	entity	entity	NOUN
ftr-394	570	6	boundaries	boundary	NOUN
ftr-394	570	7	,	,	PUNCT
ftr-394	570	8	an	an	DET
ftr-394	570	9	equipment	equipment	NOUN
ftr-394	570	10	leasing	lease	VERB
ftr-394	570	11	llc	llc	NOUN
ftr-394	570	12	is	be	AUX
ftr-394	570	13	treated	treat	VERB
ftr-394	570	14	as	as	ADP
ftr-394	570	15	part	part	NOUN
ftr-394	570	16	of	of	ADP
ftr-394	570	17	the	the	DET
ftr-394	570	18	same	same	ADJ
ftr-394	570	19	economic	economic	ADJ
ftr-394	570	20	unit	unit	NOUN
ftr-394	570	21	as	as	ADP
ftr-394	570	22	a	a	DET
ftr-394	570	23	radiological	radiological	ADJ
ftr-394	570	24	services	service	NOUN
ftr-394	570	25	limited	limited	ADJ
ftr-394	570	26	partnership	partnership	NOUN
ftr-394	570	27	.	.	PUNCT
ftr-394	571	1	candelaria	candelaria	PROPN
ftr-394	571	2	v.	v.	PROPN
ftr-394	571	3	united	united	PROPN
ftr-394	571	4	states	states	PROPN
ftr-394	571	5	,	,	PUNCT
ftr-394	571	6	518	518	NUM
ftr-394	571	7	f.	f.	PROPN
ftr-394	571	8	supp	supp	PROPN
ftr-394	571	9	.	.	PUNCT
ftr-394	572	1	2d	2d	NOUN
ftr-394	572	2	852	852	NUM
ftr-394	572	3	(	(	PUNCT
ftr-394	572	4	w.d	w.d	PROPN
ftr-394	572	5	.	.	PUNCT
ftr-394	573	1	tex	tex	PROPN
ftr-394	573	2	.	.	PUNCT
ftr-394	574	1	10/05/07	10/05/07	NUM
ftr-394	574	2	)	)	PUNCT
ftr-394	574	3	.	.	PUNCT
ftr-394	575	1	under	under	ADP
ftr-394	575	2	reg	reg	NOUN
ftr-394	575	3	.	.	PUNCT
ftr-394	576	1	§	§	PROPN
ftr-394	576	2	1.469	1.469	NUM
ftr-394	576	3	-	-	SYM
ftr-394	576	4	4(c)(2	4(c)(2	NUM
ftr-394	576	5	)	)	PUNCT
ftr-394	577	1	,	,	PUNCT
ftr-394	577	2	activities	activity	NOUN
ftr-394	577	3	that	that	PRON
ftr-394	577	4	constitute	constitute	VERB
ftr-394	577	5	an	an	DET
ftr-394	577	6	appropriate	appropriate	ADJ
ftr-394	577	7	economic	economic	ADJ
ftr-394	577	8	unit	unit	NOUN
ftr-394	577	9	may	may	AUX
ftr-394	577	10	be	be	AUX
ftr-394	577	11	treated	treat	VERB
ftr-394	577	12	as	as	ADP
ftr-394	577	13	a	a	DET
ftr-394	577	14	single	single	ADJ
ftr-394	577	15	activity	activity	NOUN
ftr-394	577	16	under	under	ADP
ftr-394	577	17	the	the	DET
ftr-394	577	18	facts	fact	NOUN
ftr-394	577	19	and	and	CCONJ
ftr-394	577	20	circumstances	circumstance	NOUN
ftr-394	577	21	.	.	PUNCT
ftr-394	578	1	reg	reg	NOUN
ftr-394	578	2	.	.	PUNCT
ftr-394	579	1	§	§	PROPN
ftr-394	579	2	1.469	1.469	NUM
ftr-394	579	3	-	-	SYM
ftr-394	579	4	4(d	4(d	NUM
ftr-394	579	5	)	)	PUNCT
ftr-394	579	6	provides	provide	VERB
ftr-394	579	7	that	that	SCONJ
ftr-394	579	8	a	a	DET
ftr-394	579	9	rental	rental	ADJ
ftr-394	579	10	activity	activity	NOUN
ftr-394	579	11	may	may	AUX
ftr-394	579	12	not	not	PART
ftr-394	579	13	be	be	AUX
ftr-394	579	14	grouped	group	VERB
ftr-394	579	15	with	with	ADP
ftr-394	579	16	a	a	DET
ftr-394	579	17	trade	trade	NOUN
ftr-394	579	18	or	or	CCONJ
ftr-394	579	19	business	business	NOUN
ftr-394	579	20	unless	unless	SCONJ
ftr-394	579	21	either	either	CCONJ
ftr-394	579	22	the	the	DET
ftr-394	579	23	rental	rental	ADJ
ftr-394	579	24	activity	activity	NOUN
ftr-394	579	25	or	or	CCONJ
ftr-394	579	26	the	the	DET
ftr-394	579	27	trade	trade	NOUN
ftr-394	579	28	or	or	CCONJ
ftr-394	579	29	business	business	NOUN
ftr-394	579	30	is	be	AUX
ftr-394	579	31	insubstantial	insubstantial	ADJ
ftr-394	579	32	in	in	ADP
ftr-394	579	33	relation	relation	NOUN
ftr-394	579	34	to	to	ADP
ftr-394	579	35	the	the	DET
ftr-394	579	36	other	other	ADJ
ftr-394	579	37	.	.	PUNCT
ftr-394	580	1	the	the	DET
ftr-394	580	2	taxpayer	taxpayer	NOUN
ftr-394	580	3	was	be	AUX
ftr-394	580	4	a	a	DET
ftr-394	580	5	principal	principal	NOUN
ftr-394	580	6	in	in	ADP
ftr-394	580	7	an	an	DET
ftr-394	580	8	llc	llc	NOUN
ftr-394	580	9	formed	form	VERB
ftr-394	580	10	to	to	PART
ftr-394	580	11	lease	lease	VERB
ftr-394	580	12	imaging	imaging	NOUN
ftr-394	580	13	equipment	equipment	NOUN
ftr-394	580	14	to	to	ADP
ftr-394	580	15	a	a	DET
ftr-394	580	16	related	relate	VERB
ftr-394	580	17	limited	limited	ADJ
ftr-394	580	18	partnership	partnership	NOUN
ftr-394	580	19	that	that	PRON
ftr-394	580	20	provided	provide	VERB
ftr-394	580	21	radiological	radiological	ADJ
ftr-394	580	22	services	service	NOUN
ftr-394	580	23	.	.	PUNCT
ftr-394	581	1	the	the	DET
ftr-394	581	2	ownership	ownership	NOUN
ftr-394	581	3	of	of	ADP
ftr-394	581	4	the	the	DET
ftr-394	581	5	two	two	NUM
ftr-394	581	6	entities	entity	NOUN
ftr-394	581	7	was	be	AUX
ftr-394	581	8	not	not	PART
ftr-394	581	9	identical	identical	ADJ
ftr-394	581	10	,	,	PUNCT
ftr-394	581	11	but	but	CCONJ
ftr-394	581	12	the	the	DET
ftr-394	581	13	owners	owner	NOUN
ftr-394	581	14	of	of	ADP
ftr-394	581	15	the	the	DET
ftr-394	581	16	llc	llc	PROPN
ftr-394	581	17	2008	2008	NUM
ftr-394	581	18	]	]	PUNCT
ftr-394	581	19	recent	recent	ADJ
ftr-394	581	20	developments	development	NOUN
ftr-394	581	21	in	in	ADP
ftr-394	581	22	federal	federal	ADJ
ftr-394	581	23	income	income	NOUN
ftr-394	581	24	taxation	taxation	NOUN
ftr-394	581	25	743	743	NUM
ftr-394	581	26	owned	own	VERB
ftr-394	581	27	identical	identical	ADJ
ftr-394	581	28	interests	interest	NOUN
ftr-394	581	29	in	in	ADP
ftr-394	581	30	the	the	DET
ftr-394	581	31	general	general	ADJ
ftr-394	581	32	partner	partner	NOUN
ftr-394	581	33	of	of	ADP
ftr-394	581	34	the	the	DET
ftr-394	581	35	limited	limited	ADJ
ftr-394	581	36	partnership	partnership	NOUN
ftr-394	581	37	.	.	PUNCT
ftr-394	582	1	the	the	DET
ftr-394	582	2	gross	gross	ADJ
ftr-394	582	3	receipts	receipt	NOUN
ftr-394	582	4	of	of	ADP
ftr-394	582	5	the	the	DET
ftr-394	582	6	leasing	leasing	NOUN
ftr-394	582	7	llc	llc	NOUN
ftr-394	582	8	,	,	PUNCT
ftr-394	582	9	which	which	PRON
ftr-394	582	10	only	only	ADV
ftr-394	582	11	leased	lease	VERB
ftr-394	582	12	equipment	equipment	NOUN
ftr-394	582	13	to	to	ADP
ftr-394	582	14	the	the	DET
ftr-394	582	15	limited	limited	ADJ
ftr-394	582	16	partnership	partnership	NOUN
ftr-394	582	17	,	,	PUNCT
ftr-394	582	18	were	be	AUX
ftr-394	582	19	between	between	ADP
ftr-394	582	20	three	three	NUM
ftr-394	582	21	and	and	CCONJ
ftr-394	582	22	eleven	eleven	NUM
ftr-394	582	23	percent	percent	NOUN
ftr-394	582	24	(	(	PUNCT
ftr-394	582	25	depending	depend	VERB
ftr-394	582	26	on	on	ADP
ftr-394	582	27	the	the	DET
ftr-394	582	28	taxpayer	taxpayer	NOUN
ftr-394	582	29	’s	’s	NOUN
ftr-394	582	30	or	or	CCONJ
ftr-394	582	31	the	the	DET
ftr-394	582	32	irs	irs	PROPN
ftr-394	582	33	’	'	PUNCT
ftr-394	582	34	position	position	NOUN
ftr-394	582	35	)	)	PUNCT
ftr-394	582	36	of	of	ADP
ftr-394	582	37	the	the	DET
ftr-394	582	38	combined	combine	VERB
ftr-394	582	39	gross	gross	ADJ
ftr-394	582	40	receipts	receipt	NOUN
ftr-394	582	41	of	of	ADP
ftr-394	582	42	the	the	DET
ftr-394	582	43	two	two	NUM
ftr-394	582	44	entities	entity	NOUN
ftr-394	582	45	.	.	PUNCT
ftr-394	583	1	the	the	DET
ftr-394	583	2	district	district	NOUN
ftr-394	583	3	court	court	NOUN
ftr-394	583	4	granted	grant	VERB
ftr-394	583	5	summary	summary	NOUN
ftr-394	583	6	judgment	judgment	NOUN
ftr-394	583	7	to	to	ADP
ftr-394	583	8	the	the	DET
ftr-394	583	9	taxpayer	taxpayer	NOUN
ftr-394	583	10	holding	hold	VERB
ftr-394	583	11	that	that	SCONJ
ftr-394	583	12	the	the	DET
ftr-394	583	13	two	two	NUM
ftr-394	583	14	entities	entity	NOUN
ftr-394	583	15	constituted	constitute	VERB
ftr-394	583	16	a	a	DET
ftr-394	583	17	single	single	ADJ
ftr-394	583	18	economic	economic	ADJ
ftr-394	583	19	unit	unit	NOUN
ftr-394	583	20	under	under	ADP
ftr-394	583	21	the	the	DET
ftr-394	583	22	regulation	regulation	NOUN
ftr-394	583	23	’s	’s	PART
ftr-394	583	24	facts	fact	NOUN
ftr-394	583	25	and	and	CCONJ
ftr-394	583	26	circumstances	circumstance	NOUN
ftr-394	583	27	test	test	VERB
ftr-394	583	28	,	,	PUNCT
ftr-394	583	29	and	and	CCONJ
ftr-394	583	30	that	that	SCONJ
ftr-394	583	31	the	the	DET
ftr-394	583	32	activities	activity	NOUN
ftr-394	583	33	of	of	ADP
ftr-394	583	34	the	the	DET
ftr-394	583	35	leasing	leasing	NOUN
ftr-394	583	36	llc	llc	NOUN
ftr-394	583	37	were	be	AUX
ftr-394	583	38	insubstantial	insubstantial	ADJ
ftr-394	583	39	next	next	ADV
ftr-394	583	40	to	to	ADP
ftr-394	583	41	the	the	DET
ftr-394	583	42	trade	trade	NOUN
ftr-394	583	43	or	or	CCONJ
ftr-394	583	44	business	business	NOUN
ftr-394	583	45	income	income	NOUN
ftr-394	583	46	of	of	ADP
ftr-394	583	47	the	the	DET
ftr-394	583	48	limited	limited	ADJ
ftr-394	583	49	partnership	partnership	NOUN
ftr-394	583	50	.	.	PUNCT
ftr-394	584	1	the	the	DET
ftr-394	584	2	taxpayer	taxpayer	NOUN
ftr-394	584	3	was	be	AUX
ftr-394	584	4	permitted	permit	VERB
ftr-394	584	5	to	to	PART
ftr-394	584	6	treat	treat	VERB
ftr-394	584	7	losses	loss	NOUN
ftr-394	584	8	from	from	ADP
ftr-394	584	9	the	the	DET
ftr-394	584	10	leasing	lease	VERB
ftr-394	584	11	company	company	NOUN
ftr-394	584	12	as	as	ADP
ftr-394	584	13	active	active	ADJ
ftr-394	584	14	business	business	NOUN
ftr-394	584	15	losses	loss	NOUN
ftr-394	584	16	.	.	PUNCT
ftr-394	585	1	iii	iii	X
ftr-394	585	2	.	.	PUNCT
ftr-394	585	3	investment	investment	NOUN
ftr-394	585	4	gain	gain	VERB
ftr-394	585	5	a.	a.	NOUN
ftr-394	585	6	capital	capital	NOUN
ftr-394	585	7	gain	gain	NOUN
ftr-394	585	8	and	and	CCONJ
ftr-394	585	9	loss	loss	NOUN
ftr-394	585	10	1	1	NUM
ftr-394	585	11	.	.	PUNCT
ftr-394	585	12	consigning	consign	VERB
ftr-394	585	13	mcallister	mcallister	NOUN
ftr-394	585	14	to	to	ADP
ftr-394	585	15	the	the	DET
ftr-394	585	16	dustbin	dustbin	NOUN
ftr-394	585	17	of	of	ADP
ftr-394	585	18	history	history	NOUN
ftr-394	585	19	.	.	PUNCT
ftr-394	586	1	prebola	prebola	PROPN
ftr-394	586	2	v.	v.	PRON
ftr-394	586	3	commissioner	commissioner	PROPN
ftr-394	586	4	,	,	PUNCT
ftr-394	586	5	482	482	NUM
ftr-394	586	6	f.3d	f.3d	NUM
ftr-394	586	7	610	610	NUM
ftr-394	586	8	(	(	PUNCT
ftr-394	586	9	2d	2d	NUM
ftr-394	586	10	cir	cir	NOUN
ftr-394	586	11	.	.	PUNCT
ftr-394	587	1	3/27/07	3/27/07	NUM
ftr-394	587	2	)	)	PUNCT
ftr-394	587	3	(	(	PUNCT
ftr-394	587	4	per	per	ADP
ftr-394	587	5	curiam	curiam	NOUN
ftr-394	587	6	)	)	PUNCT
ftr-394	587	7	.	.	PUNCT
ftr-394	588	1	the	the	DET
ftr-394	588	2	taxpayer	taxpayer	NOUN
ftr-394	588	3	sold	sell	VERB
ftr-394	588	4	all	all	PRON
ftr-394	588	5	of	of	ADP
ftr-394	588	6	her	her	PRON
ftr-394	588	7	rights	right	NOUN
ftr-394	588	8	to	to	ADP
ftr-394	588	9	future	future	ADJ
ftr-394	588	10	lottery	lottery	NOUN
ftr-394	588	11	payments	payment	NOUN
ftr-394	588	12	.	.	PUNCT
ftr-394	589	1	the	the	DET
ftr-394	589	2	court	court	NOUN
ftr-394	589	3	followed	follow	VERB
ftr-394	589	4	watkins	watkin	NOUN
ftr-394	589	5	v.	v.	ADP
ftr-394	589	6	commissioner	commissioner	PROPN
ftr-394	589	7	,	,	PUNCT
ftr-394	589	8	447	447	NUM
ftr-394	589	9	f.3d	f.3d	NUM
ftr-394	589	10	1269	1269	NUM
ftr-394	589	11	(	(	PUNCT
ftr-394	589	12	10th	10th	ADJ
ftr-394	589	13	cir	cir	NOUN
ftr-394	589	14	.	.	PUNCT
ftr-394	589	15	2006	2006	NUM
ftr-394	589	16	)	)	PUNCT
ftr-394	589	17	,	,	PUNCT
ftr-394	589	18	to	to	PART
ftr-394	589	19	hold	hold	VERB
ftr-394	589	20	that	that	SCONJ
ftr-394	589	21	the	the	DET
ftr-394	589	22	sales	sale	NOUN
ftr-394	589	23	proceeds	proceed	NOUN
ftr-394	589	24	were	be	AUX
ftr-394	589	25	ordinary	ordinary	ADJ
ftr-394	589	26	income	income	NOUN
ftr-394	589	27	under	under	ADP
ftr-394	589	28	the	the	DET
ftr-394	589	29	“	"	PUNCT
ftr-394	589	30	substitute	substitute	NOUN
ftr-394	589	31	-	-	PUNCT
ftr-394	589	32	for	for	ADP
ftr-394	589	33	-	-	PUNCT
ftr-394	589	34	ordinaryincome	ordinaryincome	NOUN
ftr-394	589	35	”	"	PUNCT
ftr-394	589	36	principle	principle	NOUN
ftr-394	589	37	.	.	PUNCT
ftr-394	590	1	this	this	DET
ftr-394	590	2	decision	decision	NOUN
ftr-394	590	3	is	be	AUX
ftr-394	590	4	significant	significant	ADJ
ftr-394	590	5	because	because	SCONJ
ftr-394	590	6	is	be	AUX
ftr-394	590	7	was	be	AUX
ftr-394	590	8	handed	hand	VERB
ftr-394	590	9	down	down	ADP
ftr-394	590	10	by	by	ADP
ftr-394	590	11	the	the	DET
ftr-394	590	12	second	second	ADJ
ftr-394	590	13	circuit	circuit	NOUN
ftr-394	590	14	,	,	PUNCT
ftr-394	590	15	the	the	DET
ftr-394	590	16	court	court	NOUN
ftr-394	590	17	that	that	PRON
ftr-394	590	18	decided	decide	VERB
ftr-394	590	19	mcallister	mcallister	PROPN
ftr-394	590	20	v.	v.	PROPN
ftr-394	590	21	commissioner	commissioner	PROPN
ftr-394	590	22	,	,	PUNCT
ftr-394	590	23	157	157	NUM
ftr-394	590	24	f.2d	f.2d	SYM
ftr-394	590	25	235	235	NUM
ftr-394	590	26	(	(	PUNCT
ftr-394	590	27	2d	2d	NUM
ftr-394	590	28	cir	cir	NOUN
ftr-394	590	29	.	.	PUNCT
ftr-394	590	30	1946	1946	NUM
ftr-394	590	31	)	)	PUNCT
ftr-394	590	32	,	,	PUNCT
ftr-394	590	33	holding	hold	VERB
ftr-394	590	34	that	that	SCONJ
ftr-394	590	35	a	a	DET
ftr-394	590	36	taxpayer	taxpayer	NOUN
ftr-394	590	37	could	could	AUX
ftr-394	590	38	treat	treat	VERB
ftr-394	590	39	as	as	SCONJ
ftr-394	590	40	a	a	DET
ftr-394	590	41	capital	capital	NOUN
ftr-394	590	42	gain	gain	VERB
ftr-394	590	43	the	the	DET
ftr-394	590	44	lump	lump	NOUN
ftr-394	590	45	-	-	PUNCT
ftr-394	590	46	sum	sum	NOUN
ftr-394	590	47	payment	payment	NOUN
ftr-394	590	48	she	she	PRON
ftr-394	590	49	received	receive	VERB
ftr-394	590	50	when	when	SCONJ
ftr-394	590	51	she	she	PRON
ftr-394	590	52	sold	sell	VERB
ftr-394	590	53	her	her	PRON
ftr-394	590	54	entire	entire	ADJ
ftr-394	590	55	rights	right	NOUN
ftr-394	590	56	to	to	ADP
ftr-394	590	57	future	future	ADJ
ftr-394	590	58	payments	payment	NOUN
ftr-394	590	59	from	from	ADP
ftr-394	590	60	a	a	DET
ftr-394	590	61	life	life	NOUN
ftr-394	590	62	estate	estate	NOUN
ftr-394	590	63	in	in	ADP
ftr-394	590	64	a	a	DET
ftr-394	590	65	trust	trust	NOUN
ftr-394	590	66	.	.	PUNCT
ftr-394	591	1	the	the	DET
ftr-394	591	2	court	court	NOUN
ftr-394	591	3	stated	state	VERB
ftr-394	591	4	:	:	PUNCT
ftr-394	591	5	“	"	PUNCT
ftr-394	591	6	we	we	PRON
ftr-394	591	7	recognize	recognize	VERB
ftr-394	591	8	that	that	SCONJ
ftr-394	591	9	there	there	PRON
ftr-394	591	10	are	be	VERB
ftr-394	591	11	contexts	context	NOUN
ftr-394	591	12	in	in	ADP
ftr-394	591	13	which	which	PRON
ftr-394	591	14	the	the	DET
ftr-394	591	15	substitute	substitute	NOUN
ftr-394	591	16	-	-	PUNCT
ftr-394	591	17	for	for	ADP
ftr-394	591	18	-	-	PUNCT
ftr-394	591	19	ordinary	ordinary	ADJ
ftr-394	591	20	-	-	PUNCT
ftr-394	591	21	income	income	NOUN
ftr-394	591	22	doctrine	doctrine	NOUN
ftr-394	591	23	does	do	VERB
ftr-394	591	24	not	not	PART
ftr-394	591	25	or	or	CCONJ
ftr-394	591	26	should	should	AUX
ftr-394	591	27	not	not	PART
ftr-394	591	28	apply	apply	VERB
ftr-394	591	29	.	.	PUNCT
ftr-394	591	30	...	...	PUNCT
ftr-394	592	1	but	but	CCONJ
ftr-394	592	2	whatever	whatever	PRON
ftr-394	592	3	the	the	DET
ftr-394	592	4	doctrine	doctrine	NOUN
ftr-394	592	5	’s	’s	PART
ftr-394	592	6	outer	outer	ADJ
ftr-394	592	7	limits	limit	NOUN
ftr-394	592	8	,	,	PUNCT
ftr-394	592	9	this	this	DET
ftr-394	592	10	case	case	NOUN
ftr-394	592	11	falls	fall	VERB
ftr-394	592	12	squarely	squarely	ADV
ftr-394	592	13	within	within	ADP
ftr-394	592	14	them	they	PRON
ftr-394	592	15	...	...	PUNCT
ftr-394	592	16	.	.	PUNCT
ftr-394	592	17	”	"	PUNCT
ftr-394	593	1	the	the	DET
ftr-394	593	2	court	court	NOUN
ftr-394	593	3	further	far	ADV
ftr-394	593	4	noted	note	VERB
ftr-394	593	5	that	that	SCONJ
ftr-394	593	6	mcallister	mcallister	PROPN
ftr-394	593	7	was	be	AUX
ftr-394	593	8	decided	decide	VERB
ftr-394	593	9	before	before	SCONJ
ftr-394	593	10	the	the	DET
ftr-394	593	11	supreme	supreme	PROPN
ftr-394	593	12	court	court	PROPN
ftr-394	593	13	decided	decide	VERB
ftr-394	593	14	commissioner	commissioner	NOUN
ftr-394	593	15	v.	v.	PROPN
ftr-394	593	16	p.	p.	PROPN
ftr-394	593	17	g.	g.	PROPN
ftr-394	593	18	lake	lake	PROPN
ftr-394	593	19	,	,	PUNCT
ftr-394	593	20	inc	inc	PROPN
ftr-394	593	21	.	.	PROPN
ftr-394	593	22	,	,	PUNCT
ftr-394	593	23	356	356	NUM
ftr-394	593	24	u.s	u.s	PROPN
ftr-394	593	25	.	.	PROPN
ftr-394	593	26	260	260	NUM
ftr-394	593	27	(	(	PUNCT
ftr-394	593	28	1958	1958	NUM
ftr-394	593	29	)	)	PUNCT
ftr-394	593	30	,	,	PUNCT
ftr-394	593	31	which	which	PRON
ftr-394	593	32	held	hold	VERB
ftr-394	593	33	that	that	SCONJ
ftr-394	593	34	capital	capital	NOUN
ftr-394	593	35	gains	gain	NOUN
ftr-394	593	36	treatment	treatment	NOUN
ftr-394	593	37	was	be	AUX
ftr-394	593	38	not	not	PART
ftr-394	593	39	applicable	applicable	ADJ
ftr-394	593	40	where	where	SCONJ
ftr-394	593	41	“	"	PUNCT
ftr-394	593	42	[	[	X
ftr-394	593	43	t]he	t]he	ADJ
ftr-394	593	44	substance	substance	NOUN
ftr-394	593	45	of	of	ADP
ftr-394	593	46	what	what	PRON
ftr-394	593	47	was	be	AUX
ftr-394	593	48	assigned	assign	VERB
ftr-394	593	49	was	be	AUX
ftr-394	593	50	the	the	DET
ftr-394	593	51	right	right	NOUN
ftr-394	593	52	to	to	PART
ftr-394	593	53	receive	receive	VERB
ftr-394	593	54	future	future	ADJ
ftr-394	593	55	income	income	NOUN
ftr-394	593	56	”	"	PUNCT
ftr-394	593	57	and	and	CCONJ
ftr-394	593	58	the	the	DET
ftr-394	593	59	“	"	PUNCT
ftr-394	593	60	substance	substance	NOUN
ftr-394	593	61	of	of	ADP
ftr-394	593	62	what	what	PRON
ftr-394	593	63	was	be	AUX
ftr-394	593	64	received	receive	VERB
ftr-394	593	65	was	be	AUX
ftr-394	593	66	the	the	DET
ftr-394	593	67	present	present	ADJ
ftr-394	593	68	value	value	NOUN
ftr-394	593	69	of	of	ADP
ftr-394	593	70	income	income	NOUN
ftr-394	593	71	which	which	PRON
ftr-394	593	72	the	the	DET
ftr-394	593	73	recipient	recipient	NOUN
ftr-394	593	74	would	would	AUX
ftr-394	593	75	otherwise	otherwise	ADV
ftr-394	593	76	obtain	obtain	VERB
ftr-394	593	77	in	in	ADP
ftr-394	593	78	the	the	DET
ftr-394	593	79	future	future	NOUN
ftr-394	593	80	.	.	PUNCT
ftr-394	593	81	”	"	PUNCT
ftr-394	594	1	2	2	NUM
ftr-394	594	2	.	.	X
ftr-394	594	3	capital	capital	NOUN
ftr-394	594	4	gain	gain	VERB
ftr-394	594	5	treatment	treatment	NOUN
ftr-394	594	6	for	for	ADP
ftr-394	594	7	sales	sale	NOUN
ftr-394	594	8	of	of	ADP
ftr-394	594	9	self	self	NOUN
ftr-394	594	10	-	-	PUNCT
ftr-394	594	11	created	create	VERB
ftr-394	594	12	musical	musical	ADJ
ftr-394	594	13	works	work	NOUN
ftr-394	594	14	.	.	PUNCT
ftr-394	595	1	tipra	tipra	PROPN
ftr-394	595	2	§	§	PROPN
ftr-394	595	3	204	204	NUM
ftr-394	595	4	added	add	VERB
ftr-394	595	5	new	new	ADJ
ftr-394	595	6	§	§	PROPN
ftr-394	595	7	1221(b)(3	1221(b)(3	NUM
ftr-394	595	8	)	)	PUNCT
ftr-394	595	9	to	to	PART
ftr-394	595	10	permit	permit	VERB
ftr-394	595	11	taxpayers	taxpayer	NOUN
ftr-394	595	12	to	to	PART
ftr-394	595	13	elect	elect	VERB
ftr-394	595	14	to	to	PART
ftr-394	595	15	treat	treat	VERB
ftr-394	595	16	the	the	DET
ftr-394	595	17	sale	sale	NOUN
ftr-394	595	18	or	or	CCONJ
ftr-394	595	19	exchange	exchange	NOUN
ftr-394	595	20	of	of	ADP
ftr-394	595	21	self	self	NOUN
ftr-394	595	22	-	-	PUNCT
ftr-394	595	23	created	create	VERB
ftr-394	595	24	musical	musical	ADJ
ftr-394	595	25	compositions	composition	NOUN
ftr-394	595	26	or	or	CCONJ
ftr-394	595	27	copyrights	copyright	NOUN
ftr-394	595	28	in	in	ADP
ftr-394	595	29	musical	musical	ADJ
ftr-394	595	30	works	work	NOUN
ftr-394	595	31	sold	sell	VERB
ftr-394	595	32	or	or	CCONJ
ftr-394	595	33	exchanged	exchange	VERB
ftr-394	595	34	after	after	ADP
ftr-394	595	35	12/31/06	12/31/06	PROPN
ftr-394	595	36	and	and	CCONJ
ftr-394	595	37	before	before	ADP
ftr-394	595	38	1/1/11	1/1/11	NUM
ftr-394	595	39	as	as	ADP
ftr-394	595	40	the	the	DET
ftr-394	595	41	sale	sale	NOUN
ftr-394	595	42	or	or	CCONJ
ftr-394	595	43	exchange	exchange	NOUN
ftr-394	595	44	of	of	ADP
ftr-394	595	45	a	a	DET
ftr-394	595	46	capital	capital	NOUN
ftr-394	595	47	asset	asset	NOUN
ftr-394	595	48	.	.	PUNCT
ftr-394	596	1	this	this	DET
ftr-394	596	2	capital	capital	NOUN
ftr-394	596	3	asset	asset	NOUN
ftr-394	596	4	treatment	treatment	NOUN
ftr-394	596	5	is	be	AUX
ftr-394	596	6	to	to	PART
ftr-394	596	7	be	be	AUX
ftr-394	596	8	inapplicable	inapplicable	ADJ
ftr-394	596	9	for	for	ADP
ftr-394	596	10	§	§	PROPN
ftr-394	596	11	170(e	170(e	PROPN
ftr-394	596	12	)	)	PUNCT
ftr-394	596	13	purposes	purpose	NOUN
ftr-394	596	14	,	,	PUNCT
ftr-394	596	15	so	so	SCONJ
ftr-394	596	16	the	the	DET
ftr-394	596	17	amount	amount	NOUN
ftr-394	596	18	of	of	ADP
ftr-394	596	19	the	the	DET
ftr-394	596	20	charitable	charitable	ADJ
ftr-394	596	21	deduction	deduction	NOUN
ftr-394	596	22	of	of	ADP
ftr-394	596	23	such	such	ADJ
ftr-394	596	24	assets	asset	NOUN
ftr-394	596	25	continues	continue	VERB
ftr-394	596	26	to	to	PART
ftr-394	596	27	be	be	AUX
ftr-394	596	28	reduced	reduce	VERB
ftr-394	596	29	by	by	ADP
ftr-394	596	30	the	the	DET
ftr-394	596	31	amount	amount	NOUN
ftr-394	596	32	of	of	ADP
ftr-394	596	33	appreciation	appreciation	NOUN
ftr-394	596	34	inherent	inherent	ADJ
ftr-394	596	35	in	in	ADP
ftr-394	596	36	such	such	ADJ
ftr-394	596	37	assets	asset	NOUN
ftr-394	596	38	.	.	PUNCT
ftr-394	597	1	744	744	NUM
ftr-394	597	2	florida	florida	PROPN
ftr-394	597	3	tax	tax	NOUN
ftr-394	597	4	review	review	NOUN
ftr-394	597	5	[	[	X
ftr-394	597	6	vol	vol	NOUN
ftr-394	597	7	.	.	PUNCT
ftr-394	597	8	8	8	NUM
ftr-394	597	9	:	:	PUNCT
ftr-394	597	10	si	si	PROPN
ftr-394	597	11	a.	a.	NOUN
ftr-394	597	12	section	section	PROPN
ftr-394	597	13	1221(b)(3	1221(b)(3	NOUN
ftr-394	597	14	)	)	PUNCT
ftr-394	597	15	was	be	AUX
ftr-394	597	16	made	make	VERB
ftr-394	597	17	permanent	permanent	ADJ
ftr-394	597	18	by	by	ADP
ftr-394	597	19	the	the	DET
ftr-394	597	20	tax	tax	NOUN
ftr-394	597	21	relief	relief	NOUN
ftr-394	597	22	and	and	CCONJ
ftr-394	597	23	health	health	NOUN
ftr-394	597	24	care	care	NOUN
ftr-394	597	25	act	act	NOUN
ftr-394	597	26	of	of	ADP
ftr-394	597	27	2006	2006	NUM
ftr-394	597	28	§	§	PROPN
ftr-394	597	29	412	412	NUM
ftr-394	597	30	.	.	NOUN
ftr-394	597	31	3	3	NUM
ftr-394	597	32	.	.	NUM
ftr-394	597	33	proposed	propose	VERB
ftr-394	597	34	regulations	regulation	NOUN
ftr-394	597	35	would	would	AUX
ftr-394	597	36	treat	treat	VERB
ftr-394	597	37	taxpayers	taxpayer	NOUN
ftr-394	597	38	who	who	PRON
ftr-394	597	39	exchange	exchange	VERB
ftr-394	597	40	property	property	NOUN
ftr-394	597	41	for	for	ADP
ftr-394	597	42	an	an	DET
ftr-394	597	43	annuity	annuity	NOUN
ftr-394	597	44	as	as	SCONJ
ftr-394	597	45	if	if	SCONJ
ftr-394	597	46	they	they	PRON
ftr-394	597	47	had	have	AUX
ftr-394	597	48	sold	sell	VERB
ftr-394	597	49	the	the	DET
ftr-394	597	50	property	property	NOUN
ftr-394	597	51	.	.	PUNCT
ftr-394	598	1	reg	reg	NOUN
ftr-394	598	2	141901	141901	NUM
ftr-394	598	3	-	-	SYM
ftr-394	598	4	05	05	NUM
ftr-394	598	5	,	,	PUNCT
ftr-394	598	6	exchanges	exchange	NOUN
ftr-394	598	7	of	of	ADP
ftr-394	598	8	property	property	NOUN
ftr-394	598	9	for	for	ADP
ftr-394	598	10	an	an	DET
ftr-394	598	11	annuity	annuity	NOUN
ftr-394	598	12	,	,	PUNCT
ftr-394	598	13	71	71	NUM
ftr-394	598	14	f.r	f.r	NOUN
ftr-394	598	15	.	.	PROPN
ftr-394	598	16	61441	61441	NUM
ftr-394	598	17	(	(	PUNCT
ftr-394	598	18	10/18/06	10/18/06	NUM
ftr-394	598	19	)	)	PUNCT
ftr-394	598	20	.	.	PUNCT
ftr-394	599	1	the	the	DET
ftr-394	599	2	treasury	treasury	NOUN
ftr-394	599	3	has	have	AUX
ftr-394	599	4	published	publish	VERB
ftr-394	599	5	proposed	propose	VERB
ftr-394	599	6	regulations	regulation	NOUN
ftr-394	599	7	(	(	PUNCT
ftr-394	599	8	prop	prop	NOUN
ftr-394	599	9	.	.	PUNCT
ftr-394	600	1	reg	reg	NOUN
ftr-394	600	2	.	.	PUNCT
ftr-394	601	1	§	§	PROPN
ftr-394	601	2	§	§	PROPN
ftr-394	601	3	1.72	1.72	NUM
ftr-394	601	4	-	-	PUNCT
ftr-394	601	5	6(e)(1	6(e)(1	NUM
ftr-394	601	6	)	)	PUNCT
ftr-394	601	7	,	,	PUNCT
ftr-394	601	8	1.1001	1.1001	NUM
ftr-394	601	9	-	-	SYM
ftr-394	601	10	1(j	1(j	NUM
ftr-394	601	11	)	)	PUNCT
ftr-394	601	12	)	)	PUNCT
ftr-394	602	1	that	that	PRON
ftr-394	602	2	would	would	AUX
ftr-394	602	3	provide	provide	VERB
ftr-394	602	4	a	a	DET
ftr-394	602	5	single	single	ADJ
ftr-394	602	6	set	set	NOUN
ftr-394	602	7	of	of	ADP
ftr-394	602	8	rules	rule	NOUN
ftr-394	602	9	for	for	ADP
ftr-394	602	10	the	the	DET
ftr-394	602	11	taxation	taxation	NOUN
ftr-394	602	12	of	of	ADP
ftr-394	602	13	an	an	DET
ftr-394	602	14	exchange	exchange	NOUN
ftr-394	602	15	of	of	ADP
ftr-394	602	16	property	property	NOUN
ftr-394	602	17	for	for	ADP
ftr-394	602	18	an	an	DET
ftr-394	602	19	annuity	annuity	NOUN
ftr-394	602	20	contract	contract	NOUN
ftr-394	602	21	.	.	PUNCT
ftr-394	603	1	essentially	essentially	ADV
ftr-394	603	2	,	,	PUNCT
ftr-394	603	3	the	the	DET
ftr-394	603	4	proposed	propose	VERB
ftr-394	603	5	rules	rule	NOUN
ftr-394	603	6	would	would	AUX
ftr-394	603	7	treat	treat	VERB
ftr-394	603	8	the	the	DET
ftr-394	603	9	transaction	transaction	NOUN
ftr-394	603	10	as	as	SCONJ
ftr-394	603	11	if	if	SCONJ
ftr-394	603	12	the	the	DET
ftr-394	603	13	property	property	NOUN
ftr-394	603	14	was	be	AUX
ftr-394	603	15	sold	sell	VERB
ftr-394	603	16	for	for	ADP
ftr-394	603	17	cash	cash	NOUN
ftr-394	603	18	equal	equal	ADJ
ftr-394	603	19	to	to	ADP
ftr-394	603	20	the	the	DET
ftr-394	603	21	value	value	NOUN
ftr-394	603	22	of	of	ADP
ftr-394	603	23	the	the	DET
ftr-394	603	24	annuity	annuity	NOUN
ftr-394	603	25	contract	contract	NOUN
ftr-394	603	26	(	(	PUNCT
ftr-394	603	27	as	as	SCONJ
ftr-394	603	28	determined	determine	VERB
ftr-394	603	29	under	under	ADP
ftr-394	603	30	§	§	PROPN
ftr-394	603	31	7520	7520	NUM
ftr-394	603	32	)	)	PUNCT
ftr-394	603	33	and	and	CCONJ
ftr-394	603	34	the	the	DET
ftr-394	603	35	proceeds	proceed	NOUN
ftr-394	603	36	were	be	AUX
ftr-394	603	37	used	use	VERB
ftr-394	603	38	to	to	PART
ftr-394	603	39	buy	buy	VERB
ftr-394	603	40	an	an	DET
ftr-394	603	41	annuity	annuity	NOUN
ftr-394	603	42	contract	contract	NOUN
ftr-394	603	43	;	;	PUNCT
ftr-394	603	44	however	however	ADV
ftr-394	603	45	,	,	PUNCT
ftr-394	603	46	taxpayers	taxpayer	NOUN
ftr-394	603	47	may	may	AUX
ftr-394	603	48	continue	continue	VERB
ftr-394	603	49	to	to	PART
ftr-394	603	50	structure	structure	VERB
ftr-394	603	51	transactions	transaction	NOUN
ftr-394	603	52	as	as	ADP
ftr-394	603	53	§	§	PROPN
ftr-394	603	54	453(b	453(b	PROPN
ftr-394	603	55	)	)	PUNCT
ftr-394	603	56	installment	installment	NOUN
ftr-394	603	57	sales	sale	NOUN
ftr-394	603	58	.	.	PUNCT
ftr-394	604	1	these	these	DET
ftr-394	604	2	proposed	propose	VERB
ftr-394	604	3	regulations	regulation	NOUN
ftr-394	604	4	would	would	AUX
ftr-394	604	5	not	not	PART
ftr-394	604	6	change	change	VERB
ftr-394	604	7	existing	exist	VERB
ftr-394	604	8	reg	reg	NOUN
ftr-394	604	9	.	.	PUNCT
ftr-394	605	1	§	§	PROPN
ftr-394	605	2	1.1011	1.1011	NUM
ftr-394	605	3	-	-	SYM
ftr-394	605	4	2	2	NUM
ftr-394	605	5	for	for	ADP
ftr-394	605	6	charitable	charitable	ADJ
ftr-394	605	7	gift	gift	NOUN
ftr-394	605	8	annuities	annuity	NOUN
ftr-394	605	9	,	,	PUNCT
ftr-394	605	10	but	but	CCONJ
ftr-394	605	11	would	would	AUX
ftr-394	605	12	change	change	VERB
ftr-394	605	13	prior	prior	ADJ
ftr-394	605	14	law	law	NOUN
ftr-394	605	15	on	on	ADP
ftr-394	605	16	exchanges	exchange	NOUN
ftr-394	605	17	of	of	ADP
ftr-394	605	18	appreciated	appreciated	ADJ
ftr-394	605	19	property	property	NOUN
ftr-394	605	20	for	for	ADP
ftr-394	605	21	private	private	ADJ
ftr-394	605	22	annuities	annuity	NOUN
ftr-394	605	23	to	to	ADP
ftr-394	605	24	the	the	DET
ftr-394	605	25	extent	extent	NOUN
ftr-394	605	26	it	it	PRON
ftr-394	605	27	permitted	permit	VERB
ftr-394	605	28	open	open	ADJ
ftr-394	605	29	transaction	transaction	NOUN
ftr-394	605	30	treatment	treatment	NOUN
ftr-394	605	31	or	or	CCONJ
ftr-394	605	32	ratable	ratable	ADJ
ftr-394	605	33	recognition	recognition	NOUN
ftr-394	605	34	as	as	SCONJ
ftr-394	605	35	the	the	DET
ftr-394	605	36	annuities	annuity	NOUN
ftr-394	605	37	were	be	AUX
ftr-394	605	38	paid	pay	VERB
ftr-394	605	39	.	.	PUNCT
ftr-394	606	1	the	the	DET
ftr-394	606	2	effective	effective	ADJ
ftr-394	606	3	date	date	NOUN
ftr-394	606	4	is	be	AUX
ftr-394	606	5	10/18/06	10/18/06	NUM
ftr-394	606	6	,	,	PUNCT
ftr-394	606	7	with	with	ADP
ftr-394	606	8	a	a	DET
ftr-394	606	9	delayed	delay	VERB
ftr-394	606	10	effective	effective	ADJ
ftr-394	606	11	date	date	NOUN
ftr-394	606	12	of	of	ADP
ftr-394	606	13	4/18/07	4/18/07	PROPN
ftr-394	606	14	for	for	ADP
ftr-394	606	15	nonabusive	nonabusive	ADJ
ftr-394	606	16	transactions	transaction	NOUN
ftr-394	606	17	.	.	PUNCT
ftr-394	607	1	•	•	ADP
ftr-394	607	2	these	these	DET
ftr-394	607	3	proposed	propose	VERB
ftr-394	607	4	regulations	regulation	NOUN
ftr-394	607	5	would	would	AUX
ftr-394	607	6	bring	bring	VERB
ftr-394	607	7	the	the	DET
ftr-394	607	8	current	current	ADJ
ftr-394	607	9	treatment	treatment	NOUN
ftr-394	607	10	of	of	ADP
ftr-394	607	11	exchanges	exchange	NOUN
ftr-394	607	12	of	of	ADP
ftr-394	607	13	appreciated	appreciated	ADJ
ftr-394	607	14	property	property	NOUN
ftr-394	607	15	for	for	ADP
ftr-394	607	16	private	private	ADJ
ftr-394	607	17	annuities	annuity	NOUN
ftr-394	607	18	into	into	ADP
ftr-394	607	19	line	line	NOUN
ftr-394	607	20	with	with	ADP
ftr-394	607	21	the	the	DET
ftr-394	607	22	tax	tax	NOUN
ftr-394	607	23	treatment	treatment	NOUN
ftr-394	607	24	of	of	ADP
ftr-394	607	25	exchanges	exchange	NOUN
ftr-394	607	26	for	for	ADP
ftr-394	607	27	commercial	commercial	ADJ
ftr-394	607	28	annuities	annuity	NOUN
ftr-394	607	29	.	.	PUNCT
ftr-394	608	1	before	before	SCONJ
ftr-394	608	2	these	these	DET
ftr-394	608	3	regulations	regulation	NOUN
ftr-394	608	4	are	be	AUX
ftr-394	608	5	applicable	applicable	ADJ
ftr-394	608	6	,	,	PUNCT
ftr-394	608	7	the	the	DET
ftr-394	608	8	law	law	NOUN
ftr-394	608	9	generally	generally	ADV
ftr-394	608	10	postponed	postpone	VERB
ftr-394	608	11	tax	tax	NOUN
ftr-394	608	12	on	on	ADP
ftr-394	608	13	the	the	DET
ftr-394	608	14	exchange	exchange	NOUN
ftr-394	608	15	based	base	VERB
ftr-394	608	16	on	on	ADP
ftr-394	608	17	the	the	DET
ftr-394	608	18	assumption	assumption	NOUN
ftr-394	608	19	that	that	SCONJ
ftr-394	608	20	the	the	DET
ftr-394	608	21	value	value	NOUN
ftr-394	608	22	of	of	ADP
ftr-394	608	23	a	a	DET
ftr-394	608	24	private	private	ADJ
ftr-394	608	25	annuity	annuity	NOUN
ftr-394	608	26	contract	contract	NOUN
ftr-394	608	27	could	could	AUX
ftr-394	608	28	not	not	PART
ftr-394	608	29	be	be	AUX
ftr-394	608	30	determined	determine	VERB
ftr-394	608	31	for	for	ADP
ftr-394	608	32	federal	federal	ADJ
ftr-394	608	33	income	income	NOUN
ftr-394	608	34	tax	tax	NOUN
ftr-394	608	35	purposes	purpose	NOUN
ftr-394	608	36	.	.	PUNCT
ftr-394	609	1	•	•	NUM
ftr-394	609	2	note	note	VERB
ftr-394	609	3	that	that	SCONJ
ftr-394	609	4	under	under	ADP
ftr-394	609	5	rev	rev	PROPN
ftr-394	609	6	.	.	PUNCT
ftr-394	609	7	rul	rul	PROPN
ftr-394	609	8	.	.	PUNCT
ftr-394	609	9	85	85	NUM
ftr-394	609	10	-	-	SYM
ftr-394	609	11	13	13	NUM
ftr-394	609	12	,	,	PUNCT
ftr-394	609	13	1985	1985	NUM
ftr-394	609	14	-	-	SYM
ftr-394	609	15	1	1	NUM
ftr-394	609	16	c.b	c.b	PROPN
ftr-394	609	17	.	.	PROPN
ftr-394	609	18	184	184	NUM
ftr-394	609	19	,	,	PUNCT
ftr-394	609	20	a	a	DET
ftr-394	609	21	transfer	transfer	NOUN
ftr-394	609	22	of	of	ADP
ftr-394	609	23	assets	asset	NOUN
ftr-394	609	24	to	to	ADP
ftr-394	609	25	a	a	DET
ftr-394	609	26	grantor	grantor	NOUN
ftr-394	609	27	trust	trust	NOUN
ftr-394	609	28	is	be	AUX
ftr-394	609	29	not	not	PART
ftr-394	609	30	a	a	DET
ftr-394	609	31	recognition	recognition	NOUN
ftr-394	609	32	event	event	NOUN
ftr-394	609	33	.	.	PUNCT
ftr-394	610	1	4	4	X
ftr-394	610	2	.	.	X
ftr-394	610	3	distributorship	distributorship	NOUN
ftr-394	610	4	agreement	agreement	NOUN
ftr-394	610	5	is	be	AUX
ftr-394	610	6	a	a	DET
ftr-394	610	7	capital	capital	NOUN
ftr-394	610	8	asset	asset	NOUN
ftr-394	610	9	if	if	SCONJ
ftr-394	610	10	you	you	PRON
ftr-394	610	11	’ve	’ve	AUX
ftr-394	610	12	invested	invest	VERB
ftr-394	610	13	in	in	ADP
ftr-394	610	14	it	it	PRON
ftr-394	610	15	.	.	PUNCT
ftr-394	611	1	rev	rev	PROPN
ftr-394	611	2	.	.	PUNCT
ftr-394	612	1	rul	rul	PROPN
ftr-394	612	2	.	.	PUNCT
ftr-394	612	3	2007	2007	NUM
ftr-394	612	4	-	-	SYM
ftr-394	612	5	37	37	NUM
ftr-394	612	6	,	,	PUNCT
ftr-394	612	7	2007	2007	NUM
ftr-394	612	8	-	-	SYM
ftr-394	612	9	24	24	NUM
ftr-394	612	10	i.r.b	i.r.b	NOUN
ftr-394	612	11	.	.	PUNCT
ftr-394	613	1	1390	1390	NUM
ftr-394	613	2	(	(	PUNCT
ftr-394	613	3	6/11/07	6/11/07	NUM
ftr-394	613	4	)	)	PUNCT
ftr-394	613	5	.	.	PUNCT
ftr-394	614	1	the	the	DET
ftr-394	614	2	cancellation	cancellation	NOUN
ftr-394	614	3	of	of	ADP
ftr-394	614	4	a	a	DET
ftr-394	614	5	distributor	distributor	NOUN
ftr-394	614	6	agreement	agreement	NOUN
ftr-394	614	7	between	between	ADP
ftr-394	614	8	a	a	DET
ftr-394	614	9	manufacturer	manufacturer	NOUN
ftr-394	614	10	and	and	CCONJ
ftr-394	614	11	a	a	DET
ftr-394	614	12	distributor	distributor	NOUN
ftr-394	614	13	is	be	AUX
ftr-394	614	14	treated	treat	VERB
ftr-394	614	15	as	as	ADP
ftr-394	614	16	a	a	DET
ftr-394	614	17	sale	sale	NOUN
ftr-394	614	18	or	or	CCONJ
ftr-394	614	19	exchange	exchange	NOUN
ftr-394	614	20	of	of	ADP
ftr-394	614	21	property	property	NOUN
ftr-394	614	22	that	that	PRON
ftr-394	614	23	results	result	VERB
ftr-394	614	24	in	in	ADP
ftr-394	614	25	capital	capital	NOUN
ftr-394	614	26	gain	gain	NOUN
ftr-394	614	27	(	(	PUNCT
ftr-394	614	28	or	or	CCONJ
ftr-394	614	29	§	§	PROPN
ftr-394	614	30	1231	1231	NUM
ftr-394	614	31	gain	gain	NOUN
ftr-394	614	32	)	)	PUNCT
ftr-394	614	33	if	if	SCONJ
ftr-394	614	34	the	the	DET
ftr-394	614	35	distributor	distributor	NOUN
ftr-394	614	36	has	have	AUX
ftr-394	614	37	made	make	VERB
ftr-394	614	38	a	a	DET
ftr-394	614	39	substantial	substantial	ADJ
ftr-394	614	40	capital	capital	NOUN
ftr-394	614	41	investment	investment	NOUN
ftr-394	614	42	in	in	ADP
ftr-394	614	43	the	the	DET
ftr-394	614	44	distributorship	distributorship	NOUN
ftr-394	614	45	and	and	CCONJ
ftr-394	614	46	the	the	DET
ftr-394	614	47	investment	investment	NOUN
ftr-394	614	48	is	be	AUX
ftr-394	614	49	reflected	reflect	VERB
ftr-394	614	50	in	in	ADP
ftr-394	614	51	physical	physical	ADJ
ftr-394	614	52	assets	asset	NOUN
ftr-394	614	53	.	.	PUNCT
ftr-394	615	1	the	the	DET
ftr-394	615	2	ruling	ruling	NOUN
ftr-394	615	3	refers	refer	VERB
ftr-394	615	4	to	to	ADP
ftr-394	615	5	automobile	automobile	NOUN
ftr-394	615	6	distributorships	distributorship	NOUN
ftr-394	615	7	that	that	PRON
ftr-394	615	8	receive	receive	VERB
ftr-394	615	9	payment	payment	NOUN
ftr-394	615	10	from	from	ADP
ftr-394	615	11	the	the	DET
ftr-394	615	12	manufacturer	manufacturer	NOUN
ftr-394	615	13	for	for	ADP
ftr-394	615	14	cancellation	cancellation	NOUN
ftr-394	615	15	of	of	ADP
ftr-394	615	16	the	the	DET
ftr-394	615	17	agreement	agreement	NOUN
ftr-394	615	18	when	when	SCONJ
ftr-394	615	19	the	the	DET
ftr-394	615	20	manufacturer	manufacturer	NOUN
ftr-394	615	21	decides	decide	VERB
ftr-394	615	22	to	to	PART
ftr-394	615	23	no	no	ADV
ftr-394	615	24	longer	long	ADV
ftr-394	615	25	produce	produce	VERB
ftr-394	615	26	the	the	DET
ftr-394	615	27	car	car	NOUN
ftr-394	615	28	.	.	PUNCT
ftr-394	616	1	amounts	amount	NOUN
ftr-394	616	2	received	receive	VERB
ftr-394	616	3	in	in	ADP
ftr-394	616	4	cancellation	cancellation	NOUN
ftr-394	616	5	of	of	ADP
ftr-394	616	6	certain	certain	ADJ
ftr-394	616	7	distributor	distributor	NOUN
ftr-394	616	8	agreements	agreement	NOUN
ftr-394	616	9	are	be	AUX
ftr-394	616	10	treated	treat	VERB
ftr-394	616	11	as	as	ADP
ftr-394	616	12	capital	capital	NOUN
ftr-394	616	13	gain	gain	NOUN
ftr-394	616	14	by	by	ADP
ftr-394	616	15	§	§	PROPN
ftr-394	616	16	1241	1241	NUM
ftr-394	616	17	,	,	PUNCT
ftr-394	616	18	which	which	PRON
ftr-394	616	19	provides	provide	VERB
ftr-394	616	20	deemed	deem	VERB
ftr-394	616	21	“	"	PUNCT
ftr-394	616	22	sale	sale	NOUN
ftr-394	616	23	or	or	CCONJ
ftr-394	616	24	exchange	exchange	NOUN
ftr-394	616	25	”	"	PUNCT
ftr-394	616	26	treatment	treatment	NOUN
ftr-394	616	27	for	for	ADP
ftr-394	616	28	cancellation	cancellation	NOUN
ftr-394	616	29	of	of	ADP
ftr-394	616	30	a	a	DET
ftr-394	616	31	lease	lease	NOUN
ftr-394	616	32	or	or	CCONJ
ftr-394	616	33	distributorship	distributorship	NOUN
ftr-394	616	34	,	,	PUNCT
ftr-394	616	35	but	but	CCONJ
ftr-394	616	36	does	do	AUX
ftr-394	616	37	not	not	PART
ftr-394	616	38	itself	itself	PRON
ftr-394	616	39	provide	provide	VERB
ftr-394	616	40	capital	capital	NOUN
ftr-394	616	41	asset	asset	NOUN
ftr-394	616	42	status	status	NOUN
ftr-394	616	43	.	.	PUNCT
ftr-394	617	1	gain	gain	VERB
ftr-394	617	2	from	from	ADP
ftr-394	617	3	the	the	DET
ftr-394	617	4	disposition	disposition	NOUN
ftr-394	617	5	of	of	ADP
ftr-394	617	6	a	a	DET
ftr-394	617	7	distributorship	distributorship	NOUN
ftr-394	617	8	agreement	agreement	NOUN
ftr-394	617	9	that	that	PRON
ftr-394	617	10	was	be	AUX
ftr-394	617	11	subject	subject	ADJ
ftr-394	617	12	to	to	ADP
ftr-394	617	13	amortization	amortization	NOUN
ftr-394	617	14	under	under	ADP
ftr-394	617	15	§	§	PROPN
ftr-394	617	16	197	197	NUM
ftr-394	617	17	is	be	AUX
ftr-394	617	18	treated	treat	VERB
ftr-394	617	19	as	as	ADP
ftr-394	617	20	§	§	PROPN
ftr-394	617	21	1231	1231	NUM
ftr-394	617	22	gain	gain	NOUN
ftr-394	617	23	.	.	PUNCT
ftr-394	618	1	the	the	DET
ftr-394	618	2	ruling	rule	VERB
ftr-394	618	3	2008	2008	NUM
ftr-394	618	4	]	]	PUNCT
ftr-394	618	5	recent	recent	ADJ
ftr-394	618	6	developments	development	NOUN
ftr-394	618	7	in	in	ADP
ftr-394	618	8	federal	federal	ADJ
ftr-394	618	9	income	income	NOUN
ftr-394	618	10	taxation	taxation	NOUN
ftr-394	618	11	745	745	NUM
ftr-394	618	12	also	also	ADV
ftr-394	618	13	concludes	conclude	VERB
ftr-394	618	14	that	that	SCONJ
ftr-394	618	15	gain	gain	VERB
ftr-394	618	16	attributable	attributable	ADJ
ftr-394	618	17	to	to	ADP
ftr-394	618	18	amortization	amortization	NOUN
ftr-394	618	19	of	of	ADP
ftr-394	618	20	the	the	DET
ftr-394	618	21	acquisition	acquisition	NOUN
ftr-394	618	22	costs	cost	NOUN
ftr-394	618	23	of	of	ADP
ftr-394	618	24	a	a	DET
ftr-394	618	25	distributorship	distributorship	NOUN
ftr-394	618	26	agreement	agreement	NOUN
ftr-394	618	27	under	under	ADP
ftr-394	618	28	§	§	PROPN
ftr-394	618	29	1253	1253	NUM
ftr-394	618	30	(	(	PUNCT
ftr-394	618	31	25	25	NUM
ftr-394	618	32	year	year	NOUN
ftr-394	618	33	amortization	amortization	NOUN
ftr-394	618	34	prior	prior	ADV
ftr-394	618	35	to	to	ADP
ftr-394	618	36	the	the	DET
ftr-394	618	37	effective	effective	ADJ
ftr-394	618	38	date	date	NOUN
ftr-394	618	39	of	of	ADP
ftr-394	618	40	§	§	PROPN
ftr-394	618	41	197	197	NUM
ftr-394	618	42	)	)	PUNCT
ftr-394	618	43	will	will	AUX
ftr-394	618	44	also	also	ADV
ftr-394	618	45	be	be	AUX
ftr-394	618	46	treated	treat	VERB
ftr-394	618	47	as	as	ADP
ftr-394	618	48	property	property	NOUN
ftr-394	618	49	subject	subject	NOUN
ftr-394	618	50	to	to	ADP
ftr-394	618	51	the	the	DET
ftr-394	618	52	depreciation	depreciation	NOUN
ftr-394	618	53	allowance	allowance	NOUN
ftr-394	618	54	of	of	ADP
ftr-394	618	55	§	§	PROPN
ftr-394	618	56	167	167	NUM
ftr-394	618	57	thereby	thereby	ADV
ftr-394	618	58	producing	produce	VERB
ftr-394	618	59	§	§	PROPN
ftr-394	618	60	1231	1231	NUM
ftr-394	618	61	gain	gain	NOUN
ftr-394	618	62	.	.	PUNCT
ftr-394	619	1	section	section	NOUN
ftr-394	619	2	1231	1231	NUM
ftr-394	619	3	gain	gain	NOUN
ftr-394	619	4	on	on	ADP
ftr-394	619	5	cancellation	cancellation	NOUN
ftr-394	619	6	of	of	ADP
ftr-394	619	7	the	the	DET
ftr-394	619	8	distributorship	distributorship	NOUN
ftr-394	619	9	is	be	AUX
ftr-394	619	10	subject	subject	ADJ
ftr-394	619	11	to	to	ADP
ftr-394	619	12	recapture	recapture	VERB
ftr-394	619	13	under	under	ADP
ftr-394	619	14	§	§	PROPN
ftr-394	619	15	1245	1245	NUM
ftr-394	619	16	.	.	PUNCT
ftr-394	620	1	5	5	NUM
ftr-394	620	2	.	.	X
ftr-394	621	1	gain	gain	NOUN
ftr-394	621	2	is	be	AUX
ftr-394	621	3	recognized	recognize	VERB
ftr-394	621	4	on	on	ADP
ftr-394	621	5	an	an	DET
ftr-394	621	6	exchange	exchange	NOUN
ftr-394	621	7	even	even	ADV
ftr-394	621	8	if	if	SCONJ
ftr-394	621	9	the	the	DET
ftr-394	621	10	taxpayer	taxpayer	NOUN
ftr-394	621	11	did	do	AUX
ftr-394	621	12	n’t	not	PART
ftr-394	621	13	yet	yet	ADV
ftr-394	621	14	have	have	VERB
ftr-394	621	15	what	what	PRON
ftr-394	621	16	she	she	PRON
ftr-394	621	17	got	get	VERB
ftr-394	621	18	and	and	CCONJ
ftr-394	621	19	she	she	PRON
ftr-394	621	20	might	might	AUX
ftr-394	621	21	not	not	PART
ftr-394	621	22	have	have	AUX
ftr-394	621	23	gotten	get	VERB
ftr-394	621	24	to	to	PART
ftr-394	621	25	keep	keep	VERB
ftr-394	621	26	it	it	PRON
ftr-394	621	27	.	.	PUNCT
ftr-394	622	1	united	united	PROPN
ftr-394	622	2	states	states	PROPN
ftr-394	622	3	v.	v.	PROPN
ftr-394	622	4	culp	culp	PROPN
ftr-394	622	5	,	,	PUNCT
ftr-394	622	6	99	99	NUM
ftr-394	622	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	622	8	2007	2007	NUM
ftr-394	622	9	-	-	SYM
ftr-394	622	10	618	618	NUM
ftr-394	622	11	(	(	PUNCT
ftr-394	622	12	m.d	m.d	PROPN
ftr-394	622	13	.	.	PROPN
ftr-394	622	14	tenn	tenn	PROPN
ftr-394	622	15	.	.	PUNCT
ftr-394	623	1	12/29/06	12/29/06	NUM
ftr-394	623	2	)	)	PUNCT
ftr-394	623	3	.	.	PUNCT
ftr-394	624	1	the	the	DET
ftr-394	624	2	government	government	NOUN
ftr-394	624	3	was	be	AUX
ftr-394	624	4	granted	grant	VERB
ftr-394	624	5	summary	summary	NOUN
ftr-394	624	6	judgment	judgment	NOUN
ftr-394	624	7	in	in	ADP
ftr-394	624	8	an	an	DET
ftr-394	624	9	erroneous	erroneous	ADJ
ftr-394	624	10	refund	refund	NOUN
ftr-394	624	11	suit	suit	NOUN
ftr-394	624	12	.	.	PUNCT
ftr-394	625	1	the	the	DET
ftr-394	625	2	taxpayer	taxpayer	NOUN
ftr-394	625	3	exchanged	exchange	VERB
ftr-394	625	4	her	her	PRON
ftr-394	625	5	partnership	partnership	NOUN
ftr-394	625	6	interest	interest	NOUN
ftr-394	625	7	in	in	ADP
ftr-394	625	8	ernst	ernst	PROPN
ftr-394	625	9	&	&	CCONJ
ftr-394	625	10	young	young	PROPN
ftr-394	625	11	for	for	ADP
ftr-394	625	12	stock	stock	NOUN
ftr-394	625	13	of	of	ADP
ftr-394	625	14	a	a	DET
ftr-394	625	15	corporation	corporation	NOUN
ftr-394	625	16	acquiring	acquire	VERB
ftr-394	625	17	e&y	e&y	PROPN
ftr-394	625	18	’s	’s	PART
ftr-394	625	19	consulting	consulting	NOUN
ftr-394	625	20	business	business	NOUN
ftr-394	625	21	,	,	PUNCT
ftr-394	625	22	in	in	ADP
ftr-394	625	23	a	a	DET
ftr-394	625	24	transaction	transaction	NOUN
ftr-394	625	25	that	that	PRON
ftr-394	625	26	was	be	AUX
ftr-394	625	27	not	not	PART
ftr-394	625	28	a	a	DET
ftr-394	625	29	statutory	statutory	ADJ
ftr-394	625	30	nonrecognition	nonrecognition	NOUN
ftr-394	625	31	event	event	NOUN
ftr-394	625	32	;	;	PUNCT
ftr-394	625	33	however	however	ADV
ftr-394	625	34	,	,	PUNCT
ftr-394	625	35	the	the	DET
ftr-394	625	36	stock	stock	NOUN
ftr-394	625	37	was	be	AUX
ftr-394	625	38	held	hold	VERB
ftr-394	625	39	in	in	ADP
ftr-394	625	40	escrow	escrow	NOUN
ftr-394	625	41	to	to	PART
ftr-394	625	42	enforce	enforce	VERB
ftr-394	625	43	a	a	DET
ftr-394	625	44	forfeiture	forfeiture	NOUN
ftr-394	625	45	provision	provision	NOUN
ftr-394	625	46	if	if	SCONJ
ftr-394	625	47	the	the	DET
ftr-394	625	48	seller	seller	NOUN
ftr-394	625	49	-	-	PUNCT
ftr-394	625	50	taxpayer	taxpayer	NOUN
ftr-394	625	51	failed	fail	VERB
ftr-394	625	52	to	to	PART
ftr-394	625	53	perform	perform	VERB
ftr-394	625	54	certain	certain	ADJ
ftr-394	625	55	services	service	NOUN
ftr-394	625	56	as	as	ADP
ftr-394	625	57	an	an	DET
ftr-394	625	58	employee	employee	NOUN
ftr-394	625	59	of	of	ADP
ftr-394	625	60	the	the	DET
ftr-394	625	61	acquiring	acquire	VERB
ftr-394	625	62	corporation	corporation	NOUN
ftr-394	625	63	.	.	PUNCT
ftr-394	626	1	the	the	DET
ftr-394	626	2	court	court	NOUN
ftr-394	626	3	held	hold	VERB
ftr-394	626	4	that	that	SCONJ
ftr-394	626	5	the	the	DET
ftr-394	626	6	open	open	ADJ
ftr-394	626	7	transaction	transaction	NOUN
ftr-394	626	8	doctrine	doctrine	NOUN
ftr-394	626	9	was	be	AUX
ftr-394	626	10	not	not	PART
ftr-394	626	11	applicable	applicable	ADJ
ftr-394	626	12	.	.	PUNCT
ftr-394	627	1	if	if	SCONJ
ftr-394	627	2	a	a	DET
ftr-394	627	3	taxpayer	taxpayer	NOUN
ftr-394	627	4	exchanges	exchange	VERB
ftr-394	627	5	one	one	NUM
ftr-394	627	6	property	property	NOUN
ftr-394	627	7	for	for	ADP
ftr-394	627	8	a	a	DET
ftr-394	627	9	different	different	ADJ
ftr-394	627	10	property	property	NOUN
ftr-394	627	11	,	,	PUNCT
ftr-394	627	12	the	the	DET
ftr-394	627	13	gain	gain	NOUN
ftr-394	627	14	realized	realize	VERB
ftr-394	627	15	on	on	ADP
ftr-394	627	16	the	the	DET
ftr-394	627	17	exchange	exchange	NOUN
ftr-394	627	18	must	must	AUX
ftr-394	627	19	be	be	AUX
ftr-394	627	20	recognized	recognize	VERB
ftr-394	627	21	in	in	ADP
ftr-394	627	22	the	the	DET
ftr-394	627	23	year	year	NOUN
ftr-394	627	24	the	the	DET
ftr-394	627	25	exchange	exchange	NOUN
ftr-394	627	26	occurs	occur	VERB
ftr-394	627	27	,	,	PUNCT
ftr-394	627	28	even	even	ADV
ftr-394	627	29	though	though	SCONJ
ftr-394	627	30	the	the	DET
ftr-394	627	31	property	property	NOUN
ftr-394	627	32	received	receive	VERB
ftr-394	627	33	in	in	ADP
ftr-394	627	34	the	the	DET
ftr-394	627	35	exchange	exchange	NOUN
ftr-394	627	36	is	be	AUX
ftr-394	627	37	forfeitable	forfeitable	ADJ
ftr-394	627	38	if	if	SCONJ
ftr-394	627	39	contractual	contractual	ADJ
ftr-394	627	40	provisions	provision	NOUN
ftr-394	627	41	or	or	CCONJ
ftr-394	627	42	representations	representation	NOUN
ftr-394	627	43	in	in	ADP
ftr-394	627	44	the	the	DET
ftr-394	627	45	contract	contract	NOUN
ftr-394	627	46	for	for	ADP
ftr-394	627	47	exchange	exchange	NOUN
ftr-394	627	48	are	be	AUX
ftr-394	627	49	not	not	PART
ftr-394	627	50	subsequently	subsequently	ADV
ftr-394	627	51	satisfied	satisfied	ADJ
ftr-394	627	52	,	,	PUNCT
ftr-394	627	53	and	and	CCONJ
ftr-394	627	54	even	even	ADV
ftr-394	627	55	though	though	SCONJ
ftr-394	627	56	the	the	DET
ftr-394	627	57	property	property	NOUN
ftr-394	627	58	received	receive	VERB
ftr-394	627	59	in	in	ADP
ftr-394	627	60	the	the	DET
ftr-394	627	61	exchange	exchange	NOUN
ftr-394	627	62	is	be	AUX
ftr-394	627	63	held	hold	VERB
ftr-394	627	64	in	in	ADP
ftr-394	627	65	escrow	escrow	NOUN
ftr-394	627	66	to	to	PART
ftr-394	627	67	assure	assure	VERB
ftr-394	627	68	enforcement	enforcement	NOUN
ftr-394	627	69	of	of	ADP
ftr-394	627	70	the	the	DET
ftr-394	627	71	forfeitability	forfeitability	NOUN
ftr-394	627	72	provisions	provision	NOUN
ftr-394	627	73	.	.	PUNCT
ftr-394	628	1	6	6	X
ftr-394	628	2	.	.	X
ftr-394	628	3	the	the	DET
ftr-394	628	4	ever	ever	ADV
ftr-394	628	5	-	-	PUNCT
ftr-394	628	6	expanding	expand	VERB
ftr-394	628	7	deemed	deem	VERB
ftr-394	628	8	sale	sale	NOUN
ftr-394	628	9	or	or	CCONJ
ftr-394	628	10	exchange	exchange	NOUN
ftr-394	628	11	concept	concept	NOUN
ftr-394	628	12	limits	limit	VERB
ftr-394	628	13	ordinary	ordinary	ADJ
ftr-394	628	14	loss	loss	NOUN
ftr-394	628	15	deductions	deduction	NOUN
ftr-394	628	16	.	.	PUNCT
ftr-394	629	1	reg-101001	reg-101001	PROPN
ftr-394	629	2	-	-	PUNCT
ftr-394	629	3	05	05	NUM
ftr-394	629	4	,	,	PUNCT
ftr-394	629	5	abandonment	abandonment	NOUN
ftr-394	629	6	of	of	ADP
ftr-394	629	7	stock	stock	NOUN
ftr-394	629	8	and	and	CCONJ
ftr-394	629	9	other	other	ADJ
ftr-394	629	10	securities	security	NOUN
ftr-394	629	11	,	,	PUNCT
ftr-394	629	12	72	72	NUM
ftr-394	629	13	f.r	f.r	NOUN
ftr-394	629	14	.	.	NOUN
ftr-394	629	15	41468	41468	NUM
ftr-394	629	16	(	(	PUNCT
ftr-394	629	17	7/30/07	7/30/07	NUM
ftr-394	629	18	)	)	PUNCT
ftr-394	629	19	.	.	PUNCT
ftr-394	630	1	prop	prop	NOUN
ftr-394	630	2	.	.	PUNCT
ftr-394	631	1	reg	reg	PROPN
ftr-394	631	2	.	.	PUNCT
ftr-394	632	1	§	§	PROPN
ftr-394	632	2	1.1655(i	1.1655(i	NUM
ftr-394	632	3	)	)	PUNCT
ftr-394	632	4	would	would	AUX
ftr-394	632	5	provide	provide	VERB
ftr-394	632	6	that	that	SCONJ
ftr-394	632	7	a	a	DET
ftr-394	632	8	security	security	NOUN
ftr-394	632	9	that	that	PRON
ftr-394	632	10	has	have	AUX
ftr-394	632	11	been	be	AUX
ftr-394	632	12	abandoned	abandon	VERB
ftr-394	632	13	is	be	AUX
ftr-394	632	14	treated	treat	VERB
ftr-394	632	15	as	as	ADP
ftr-394	632	16	a	a	DET
ftr-394	632	17	wholly	wholly	ADV
ftr-394	632	18	worthless	worthless	ADJ
ftr-394	632	19	security	security	NOUN
ftr-394	632	20	.	.	PUNCT
ftr-394	633	1	to	to	PART
ftr-394	633	2	abandon	abandon	VERB
ftr-394	633	3	a	a	DET
ftr-394	633	4	security	security	NOUN
ftr-394	633	5	,	,	PUNCT
ftr-394	633	6	a	a	DET
ftr-394	633	7	taxpayer	taxpayer	NOUN
ftr-394	633	8	must	must	AUX
ftr-394	633	9	permanently	permanently	ADV
ftr-394	633	10	surrender	surrender	VERB
ftr-394	633	11	and	and	CCONJ
ftr-394	633	12	relinquish	relinquish	VERB
ftr-394	633	13	all	all	DET
ftr-394	633	14	rights	right	NOUN
ftr-394	633	15	in	in	ADP
ftr-394	633	16	the	the	DET
ftr-394	633	17	security	security	NOUN
ftr-394	633	18	and	and	CCONJ
ftr-394	633	19	receive	receive	VERB
ftr-394	633	20	no	no	DET
ftr-394	633	21	consideration	consideration	NOUN
ftr-394	633	22	in	in	ADP
ftr-394	633	23	exchange	exchange	NOUN
ftr-394	633	24	for	for	ADP
ftr-394	633	25	it	it	PRON
ftr-394	633	26	.	.	PUNCT
ftr-394	634	1	thus	thus	ADV
ftr-394	634	2	,	,	PUNCT
ftr-394	634	3	if	if	SCONJ
ftr-394	634	4	the	the	DET
ftr-394	634	5	abandoned	abandon	VERB
ftr-394	634	6	security	security	NOUN
ftr-394	634	7	(	(	PUNCT
ftr-394	634	8	other	other	ADJ
ftr-394	634	9	than	than	ADP
ftr-394	634	10	a	a	DET
ftr-394	634	11	security	security	NOUN
ftr-394	634	12	in	in	ADP
ftr-394	634	13	an	an	DET
ftr-394	634	14	affiliated	affiliated	ADJ
ftr-394	634	15	corporation	corporation	NOUN
ftr-394	634	16	subject	subject	ADJ
ftr-394	634	17	to	to	ADP
ftr-394	634	18	§	§	PROPN
ftr-394	634	19	165(g)(3	165(g)(3	NUM
ftr-394	634	20	)	)	PUNCT
ftr-394	634	21	)	)	PUNCT
ftr-394	634	22	is	be	AUX
ftr-394	634	23	a	a	DET
ftr-394	634	24	capital	capital	NOUN
ftr-394	634	25	asset	asset	NOUN
ftr-394	634	26	,	,	PUNCT
ftr-394	634	27	the	the	DET
ftr-394	634	28	resulting	result	VERB
ftr-394	634	29	loss	loss	NOUN
ftr-394	634	30	is	be	AUX
ftr-394	634	31	a	a	DET
ftr-394	634	32	capital	capital	NOUN
ftr-394	634	33	loss	loss	NOUN
ftr-394	634	34	incurred	incur	VERB
ftr-394	634	35	on	on	ADP
ftr-394	634	36	the	the	DET
ftr-394	634	37	last	last	ADJ
ftr-394	634	38	day	day	NOUN
ftr-394	634	39	of	of	ADP
ftr-394	634	40	the	the	DET
ftr-394	634	41	taxable	taxable	ADJ
ftr-394	634	42	year	year	NOUN
ftr-394	634	43	.	.	PUNCT
ftr-394	635	1	all	all	DET
ftr-394	635	2	the	the	DET
ftr-394	635	3	facts	fact	NOUN
ftr-394	635	4	and	and	CCONJ
ftr-394	635	5	circumstances	circumstance	NOUN
ftr-394	635	6	determine	determine	VERB
ftr-394	635	7	whether	whether	SCONJ
ftr-394	635	8	the	the	DET
ftr-394	635	9	transaction	transaction	NOUN
ftr-394	635	10	is	be	AUX
ftr-394	635	11	properly	properly	ADV
ftr-394	635	12	characterized	characterize	VERB
ftr-394	635	13	as	as	ADP
ftr-394	635	14	an	an	DET
ftr-394	635	15	abandonment	abandonment	NOUN
ftr-394	635	16	or	or	CCONJ
ftr-394	635	17	other	other	ADJ
ftr-394	635	18	type	type	NOUN
ftr-394	635	19	of	of	ADP
ftr-394	635	20	transaction	transaction	NOUN
ftr-394	635	21	,	,	PUNCT
ftr-394	635	22	such	such	ADJ
ftr-394	635	23	as	as	ADP
ftr-394	635	24	an	an	DET
ftr-394	635	25	actual	actual	ADJ
ftr-394	635	26	sale	sale	NOUN
ftr-394	635	27	or	or	CCONJ
ftr-394	635	28	exchange	exchange	NOUN
ftr-394	635	29	,	,	PUNCT
ftr-394	635	30	contribution	contribution	NOUN
ftr-394	635	31	to	to	ADP
ftr-394	635	32	capital	capital	NOUN
ftr-394	635	33	,	,	PUNCT
ftr-394	635	34	dividend	dividend	NOUN
ftr-394	635	35	,	,	PUNCT
ftr-394	635	36	or	or	CCONJ
ftr-394	635	37	gift	gift	NOUN
ftr-394	635	38	.	.	PUNCT
ftr-394	636	1	these	these	DET
ftr-394	636	2	proposed	propose	VERB
ftr-394	636	3	regulations	regulation	NOUN
ftr-394	636	4	will	will	AUX
ftr-394	636	5	be	be	AUX
ftr-394	636	6	effective	effective	ADJ
ftr-394	636	7	after	after	ADP
ftr-394	636	8	the	the	DET
ftr-394	636	9	date	date	NOUN
ftr-394	636	10	of	of	ADP
ftr-394	636	11	publication	publication	NOUN
ftr-394	636	12	of	of	ADP
ftr-394	636	13	final	final	ADJ
ftr-394	636	14	regulations	regulation	NOUN
ftr-394	636	15	.	.	PUNCT
ftr-394	637	1	7	7	X
ftr-394	637	2	.	.	X
ftr-394	637	3	the	the	DET
ftr-394	637	4	same	same	ADJ
ftr-394	637	5	brokerage	brokerage	NOUN
ftr-394	637	6	account	account	NOUN
ftr-394	637	7	ca	can	AUX
ftr-394	637	8	n’t	not	PART
ftr-394	637	9	be	be	AUX
ftr-394	637	10	both	both	CCONJ
ftr-394	637	11	a	a	DET
ftr-394	637	12	trader	trader	NOUN
ftr-394	637	13	’s	’s	PART
ftr-394	637	14	account	account	NOUN
ftr-394	637	15	and	and	CCONJ
ftr-394	637	16	an	an	DET
ftr-394	637	17	investor	investor	NOUN
ftr-394	637	18	’s	’s	PART
ftr-394	637	19	account	account	NOUN
ftr-394	637	20	.	.	PUNCT
ftr-394	638	1	arberg	arberg	PROPN
ftr-394	638	2	v.	v.	PROPN
ftr-394	638	3	commissioner	commissioner	PROPN
ftr-394	638	4	,	,	PUNCT
ftr-394	638	5	t.c	t.c	PROPN
ftr-394	638	6	.	.	PROPN
ftr-394	638	7	memo	memo	NOUN
ftr-394	638	8	.	.	PUNCT
ftr-394	639	1	2007	2007	NUM
ftr-394	639	2	-	-	SYM
ftr-394	639	3	244	244	NUM
ftr-394	639	4	(	(	PUNCT
ftr-394	639	5	8/27/07	8/27/07	NUM
ftr-394	639	6	)	)	PUNCT
ftr-394	639	7	.	.	PUNCT
ftr-394	640	1	the	the	DET
ftr-394	640	2	duty	duty	NOUN
ftr-394	640	3	of	of	ADP
ftr-394	640	4	consistency	consistency	NOUN
ftr-394	640	5	prevented	prevent	VERB
ftr-394	640	6	the	the	DET
ftr-394	640	7	taxpayers	taxpayer	NOUN
ftr-394	640	8	746	746	NUM
ftr-394	640	9	florida	florida	PROPN
ftr-394	640	10	tax	tax	NOUN
ftr-394	640	11	review	review	NOUN
ftr-394	640	12	[	[	X
ftr-394	640	13	vol	vol	NOUN
ftr-394	640	14	.	.	PUNCT
ftr-394	641	1	8	8	NUM
ftr-394	641	2	:	:	PUNCT
ftr-394	641	3	si	si	X
ftr-394	641	4	from	from	ADP
ftr-394	641	5	treating	treat	VERB
ftr-394	641	6	losses	loss	NOUN
ftr-394	641	7	incurred	incur	VERB
ftr-394	641	8	on	on	ADP
ftr-394	641	9	stock	stock	NOUN
ftr-394	641	10	traded	trade	VERB
ftr-394	641	11	in	in	ADP
ftr-394	641	12	a	a	DET
ftr-394	641	13	brokerage	brokerage	NOUN
ftr-394	641	14	account	account	NOUN
ftr-394	641	15	as	as	ADP
ftr-394	641	16	ordinary	ordinary	ADJ
ftr-394	641	17	losses	loss	NOUN
ftr-394	641	18	incurred	incur	VERB
ftr-394	641	19	by	by	ADP
ftr-394	641	20	the	the	DET
ftr-394	641	21	husband	husband	NOUN
ftr-394	641	22	as	as	ADP
ftr-394	641	23	a	a	DET
ftr-394	641	24	securities	security	NOUN
ftr-394	641	25	trader	trader	NOUN
ftr-394	641	26	when	when	SCONJ
ftr-394	641	27	gains	gain	NOUN
ftr-394	641	28	from	from	ADP
ftr-394	641	29	the	the	DET
ftr-394	641	30	same	same	ADJ
ftr-394	641	31	account	account	NOUN
ftr-394	641	32	in	in	ADP
ftr-394	641	33	a	a	DET
ftr-394	641	34	prior	prior	ADJ
ftr-394	641	35	closed	closed	ADJ
ftr-394	641	36	year	year	NOUN
ftr-394	641	37	had	have	AUX
ftr-394	641	38	been	be	AUX
ftr-394	641	39	reported	report	VERB
ftr-394	641	40	as	as	ADP
ftr-394	641	41	capital	capital	NOUN
ftr-394	641	42	gains	gain	NOUN
ftr-394	641	43	on	on	ADP
ftr-394	641	44	the	the	DET
ftr-394	641	45	wife	wife	NOUN
ftr-394	641	46	’s	’s	PART
ftr-394	641	47	separate	separate	ADJ
ftr-394	641	48	return	return	NOUN
ftr-394	641	49	in	in	ADP
ftr-394	641	50	a	a	DET
ftr-394	641	51	prior	prior	ADJ
ftr-394	641	52	year	year	NOUN
ftr-394	641	53	.	.	PUNCT
ftr-394	642	1	b.	b.	PROPN
ftr-394	642	2	interest	interest	PROPN
ftr-394	642	3	1	1	NUM
ftr-394	642	4	.	.	PUNCT
ftr-394	643	1	interest	interest	NOUN
ftr-394	643	2	-	-	PUNCT
ftr-394	643	3	free	free	ADJ
ftr-394	643	4	loans	loan	NOUN
ftr-394	643	5	to	to	ADP
ftr-394	643	6	continuing	continue	VERB
ftr-394	643	7	care	care	NOUN
ftr-394	643	8	facilities	facility	NOUN
ftr-394	643	9	may	may	AUX
ftr-394	643	10	be	be	AUX
ftr-394	643	11	without	without	ADP
ftr-394	643	12	limit	limit	NOUN
ftr-394	643	13	through	through	ADP
ftr-394	643	14	2010	2010	NUM
ftr-394	643	15	.	.	PUNCT
ftr-394	644	1	tipra	tipra	PROPN
ftr-394	644	2	§	§	PROPN
ftr-394	644	3	209	209	NUM
ftr-394	644	4	added	add	VERB
ftr-394	644	5	new	new	ADJ
ftr-394	644	6	§	§	PROPN
ftr-394	644	7	7872(h	7872(h	NOUN
ftr-394	644	8	)	)	PUNCT
ftr-394	644	9	,	,	PUNCT
ftr-394	644	10	which	which	PRON
ftr-394	644	11	removes	remove	VERB
ftr-394	644	12	the	the	DET
ftr-394	644	13	$	$	SYM
ftr-394	644	14	100,000	100,000	NUM
ftr-394	644	15	dollar	dollar	NOUN
ftr-394	644	16	cap	cap	NOUN
ftr-394	644	17	for	for	ADP
ftr-394	644	18	excepting	except	VERB
ftr-394	644	19	interest	interest	NOUN
ftr-394	644	20	-	-	PUNCT
ftr-394	644	21	free	free	ADJ
ftr-394	644	22	loans	loan	NOUN
ftr-394	644	23	to	to	ADP
ftr-394	644	24	continuing	continue	VERB
ftr-394	644	25	care	care	NOUN
ftr-394	644	26	facilities	facility	NOUN
ftr-394	644	27	from	from	ADP
ftr-394	644	28	the	the	DET
ftr-394	644	29	imputed	impute	VERB
ftr-394	644	30	interest	interest	NOUN
ftr-394	644	31	rules	rule	NOUN
ftr-394	644	32	for	for	ADP
ftr-394	644	33	years	year	NOUN
ftr-394	644	34	through	through	ADP
ftr-394	644	35	2010	2010	NUM
ftr-394	644	36	.	.	PUNCT
ftr-394	645	1	it	it	PRON
ftr-394	645	2	also	also	ADV
ftr-394	645	3	reduces	reduce	VERB
ftr-394	645	4	the	the	DET
ftr-394	645	5	minimum	minimum	ADJ
ftr-394	645	6	age	age	NOUN
ftr-394	645	7	of	of	ADP
ftr-394	645	8	qualifying	qualify	VERB
ftr-394	645	9	lenders	lender	NOUN
ftr-394	645	10	from	from	ADP
ftr-394	645	11	65	65	NUM
ftr-394	645	12	to	to	PART
ftr-394	645	13	62	62	NUM
ftr-394	645	14	.	.	PUNCT
ftr-394	646	1	a.	a.	NOUN
ftr-394	647	1	this	this	DET
ftr-394	647	2	provision	provision	NOUN
ftr-394	647	3	was	be	AUX
ftr-394	647	4	made	make	VERB
ftr-394	647	5	permanent	permanent	ADJ
ftr-394	647	6	by	by	ADP
ftr-394	647	7	the	the	DET
ftr-394	647	8	tax	tax	NOUN
ftr-394	647	9	relief	relief	NOUN
ftr-394	647	10	and	and	CCONJ
ftr-394	647	11	health	health	NOUN
ftr-394	647	12	care	care	NOUN
ftr-394	647	13	act	act	NOUN
ftr-394	647	14	of	of	ADP
ftr-394	647	15	2006	2006	NUM
ftr-394	647	16	§	§	PROPN
ftr-394	647	17	425	425	NUM
ftr-394	647	18	.	.	PUNCT
ftr-394	648	1	c.	c.	NOUN
ftr-394	648	2	section	section	PROPN
ftr-394	648	3	121	121	NUM
ftr-394	648	4	1	1	NUM
ftr-394	648	5	.	.	PUNCT
ftr-394	649	1	more	more	ADJ
ftr-394	649	2	tax	tax	NOUN
ftr-394	649	3	breaks	break	NOUN
ftr-394	649	4	for	for	ADP
ftr-394	649	5	exiting	exit	VERB
ftr-394	649	6	home	home	NOUN
ftr-394	649	7	ownership	ownership	NOUN
ftr-394	649	8	.	.	PUNCT
ftr-394	650	1	the	the	DET
ftr-394	650	2	mortgage	mortgage	NOUN
ftr-394	650	3	forgiveness	forgiveness	NOUN
ftr-394	650	4	debt	debt	NOUN
ftr-394	650	5	relief	relief	NOUN
ftr-394	650	6	act	act	NOUN
ftr-394	650	7	of	of	ADP
ftr-394	650	8	2007	2007	NUM
ftr-394	650	9	amended	amend	VERB
ftr-394	650	10	§	§	PROPN
ftr-394	650	11	121	121	NUM
ftr-394	650	12	to	to	PART
ftr-394	650	13	extend	extend	VERB
ftr-394	650	14	the	the	DET
ftr-394	650	15	$	$	SYM
ftr-394	650	16	500,000	500,000	NUM
ftr-394	650	17	ceiling	ceiling	NOUN
ftr-394	650	18	for	for	ADP
ftr-394	650	19	excludable	excludable	ADJ
ftr-394	650	20	gain	gain	NOUN
ftr-394	650	21	on	on	ADP
ftr-394	650	22	the	the	DET
ftr-394	650	23	sale	sale	NOUN
ftr-394	650	24	of	of	ADP
ftr-394	650	25	a	a	DET
ftr-394	650	26	principal	principal	ADJ
ftr-394	650	27	residence	residence	NOUN
ftr-394	650	28	to	to	ADP
ftr-394	650	29	a	a	DET
ftr-394	650	30	sale	sale	NOUN
ftr-394	650	31	by	by	ADP
ftr-394	650	32	an	an	DET
ftr-394	650	33	unmarried	unmarried	ADJ
ftr-394	650	34	surviving	surviving	NOUN
ftr-394	650	35	spouse	spouse	NOUN
ftr-394	650	36	,	,	PUNCT
ftr-394	650	37	if	if	SCONJ
ftr-394	650	38	the	the	DET
ftr-394	650	39	sale	sale	NOUN
ftr-394	650	40	occurs	occur	VERB
ftr-394	650	41	not	not	PART
ftr-394	650	42	later	later	ADV
ftr-394	650	43	than	than	ADP
ftr-394	650	44	two	two	NUM
ftr-394	650	45	years	year	NOUN
ftr-394	650	46	after	after	ADP
ftr-394	650	47	the	the	DET
ftr-394	650	48	death	death	NOUN
ftr-394	650	49	of	of	ADP
ftr-394	650	50	the	the	DET
ftr-394	650	51	deceased	deceased	ADJ
ftr-394	650	52	spouse	spouse	NOUN
ftr-394	650	53	,	,	PUNCT
ftr-394	650	54	and	and	CCONJ
ftr-394	650	55	the	the	DET
ftr-394	650	56	surviving	surviving	NOUN
ftr-394	650	57	spouse	spouse	NOUN
ftr-394	650	58	and	and	CCONJ
ftr-394	650	59	the	the	DET
ftr-394	650	60	deceased	deceased	ADJ
ftr-394	650	61	spouse	spouse	NOUN
ftr-394	650	62	would	would	AUX
ftr-394	650	63	have	have	AUX
ftr-394	650	64	qualified	qualify	VERB
ftr-394	650	65	for	for	ADP
ftr-394	650	66	the	the	DET
ftr-394	650	67	$	$	SYM
ftr-394	650	68	500,000	500,000	NUM
ftr-394	650	69	ceiling	ceiling	NOUN
ftr-394	650	70	immediately	immediately	ADV
ftr-394	650	71	before	before	ADP
ftr-394	650	72	the	the	DET
ftr-394	650	73	death	death	NOUN
ftr-394	650	74	of	of	ADP
ftr-394	650	75	the	the	DET
ftr-394	650	76	deceased	deceased	ADJ
ftr-394	650	77	spouse	spouse	NOUN
ftr-394	650	78	.	.	PUNCT
ftr-394	651	1	for	for	ADP
ftr-394	651	2	all	all	DET
ftr-394	651	3	taxpayers	taxpayer	NOUN
ftr-394	651	4	other	other	ADJ
ftr-394	651	5	than	than	ADP
ftr-394	651	6	married	married	ADJ
ftr-394	651	7	couples	couple	NOUN
ftr-394	651	8	filing	file	VERB
ftr-394	651	9	joint	joint	ADJ
ftr-394	651	10	returns	return	NOUN
ftr-394	651	11	and	and	CCONJ
ftr-394	651	12	qualifying	qualify	VERB
ftr-394	651	13	surviving	surviving	NOUN
ftr-394	651	14	spouses	spouse	NOUN
ftr-394	651	15	,	,	PUNCT
ftr-394	651	16	the	the	DET
ftr-394	651	17	ceiling	ceiling	NOUN
ftr-394	651	18	on	on	ADP
ftr-394	651	19	excludable	excludable	ADJ
ftr-394	651	20	gain	gain	NOUN
ftr-394	651	21	remains	remain	VERB
ftr-394	651	22	$	$	SYM
ftr-394	651	23	250,000	250,000	NUM
ftr-394	651	24	.	.	PUNCT
ftr-394	652	1	d.	d.	PROPN
ftr-394	652	2	section	section	PROPN
ftr-394	652	3	1031	1031	NUM
ftr-394	652	4	1	1	NUM
ftr-394	652	5	.	.	PUNCT
ftr-394	653	1	regulations	regulation	NOUN
ftr-394	653	2	explain	explain	VERB
ftr-394	653	3	depreciation	depreciation	NOUN
ftr-394	653	4	for	for	ADP
ftr-394	653	5	macrs	macrs	NOUN
ftr-394	653	6	property	property	NOUN
ftr-394	653	7	acquired	acquire	VERB
ftr-394	653	8	in	in	ADP
ftr-394	653	9	a	a	DET
ftr-394	653	10	§	§	PROPN
ftr-394	653	11	1031	1031	NUM
ftr-394	653	12	exchange	exchange	NOUN
ftr-394	653	13	of	of	ADP
ftr-394	653	14	macrs	macrs	NOUN
ftr-394	653	15	property	property	NOUN
ftr-394	653	16	,	,	PUNCT
ftr-394	653	17	or	or	CCONJ
ftr-394	653	18	acquired	acquire	VERB
ftr-394	653	19	in	in	ADP
ftr-394	653	20	replacement	replacement	NOUN
ftr-394	653	21	of	of	ADP
ftr-394	653	22	involuntarily	involuntarily	ADV
ftr-394	653	23	converted	convert	VERB
ftr-394	653	24	macrs	macrs	NOUN
ftr-394	653	25	property	property	NOUN
ftr-394	653	26	to	to	PART
ftr-394	653	27	which	which	PRON
ftr-394	653	28	§	§	PROPN
ftr-394	653	29	1033	1033	NUM
ftr-394	653	30	applies	applie	NOUN
ftr-394	653	31	.	.	PUNCT
ftr-394	654	1	a.	a.	NOUN
ftr-394	654	2	temporary	temporary	ADJ
ftr-394	654	3	regulations	regulation	NOUN
ftr-394	654	4	.	.	PUNCT
ftr-394	655	1	t.d	t.d	PROPN
ftr-394	655	2	.	.	PROPN
ftr-394	655	3	9115	9115	NUM
ftr-394	655	4	,	,	PUNCT
ftr-394	655	5	reg106590	reg106590	NOUN
ftr-394	655	6	-	-	PUNCT
ftr-394	655	7	00	00	NUM
ftr-394	655	8	and	and	CCONJ
ftr-394	655	9	reg-138499	reg-138499	NOUN
ftr-394	655	10	-	-	PUNCT
ftr-394	655	11	02	02	NUM
ftr-394	655	12	,	,	PUNCT
ftr-394	655	13	depreciation	depreciation	NOUN
ftr-394	655	14	of	of	ADP
ftr-394	655	15	macrs	macrs	NOUN
ftr-394	655	16	property	property	NOUN
ftr-394	655	17	that	that	PRON
ftr-394	655	18	is	be	AUX
ftr-394	655	19	acquired	acquire	VERB
ftr-394	655	20	in	in	ADP
ftr-394	655	21	a	a	DET
ftr-394	655	22	like	like	ADJ
ftr-394	655	23	-	-	PUNCT
ftr-394	655	24	kind	kind	NOUN
ftr-394	655	25	exchange	exchange	NOUN
ftr-394	655	26	or	or	CCONJ
ftr-394	655	27	as	as	ADP
ftr-394	655	28	a	a	DET
ftr-394	655	29	result	result	NOUN
ftr-394	655	30	of	of	ADP
ftr-394	655	31	an	an	DET
ftr-394	655	32	involuntary	involuntary	ADJ
ftr-394	655	33	conversion	conversion	NOUN
ftr-394	655	34	,	,	PUNCT
ftr-394	655	35	69	69	NUM
ftr-394	655	36	f.r	f.r	NOUN
ftr-394	655	37	.	.	PROPN
ftr-394	655	38	9529	9529	NUM
ftr-394	655	39	(	(	PUNCT
ftr-394	655	40	3/1/04	3/1/04	NUM
ftr-394	655	41	)	)	PUNCT
ftr-394	655	42	.	.	PUNCT
ftr-394	656	1	the	the	DET
ftr-394	656	2	treasury	treasury	NOUN
ftr-394	656	3	published	publish	VERB
ftr-394	656	4	final	final	ADJ
ftr-394	656	5	,	,	PUNCT
ftr-394	656	6	temporary	temporary	ADJ
ftr-394	656	7	,	,	PUNCT
ftr-394	656	8	and	and	CCONJ
ftr-394	656	9	proposed	propose	VERB
ftr-394	656	10	regulations	regulation	NOUN
ftr-394	656	11	dealing	deal	VERB
ftr-394	656	12	with	with	ADP
ftr-394	656	13	depreciation	depreciation	NOUN
ftr-394	656	14	of	of	ADP
ftr-394	656	15	property	property	NOUN
ftr-394	656	16	acquired	acquire	VERB
ftr-394	656	17	in	in	ADP
ftr-394	656	18	a	a	DET
ftr-394	656	19	§	§	PROPN
ftr-394	656	20	1031	1031	NUM
ftr-394	656	21	like	like	ADP
ftr-394	656	22	-	-	PUNCT
ftr-394	656	23	kind	kind	NOUN
ftr-394	656	24	exchange	exchange	NOUN
ftr-394	656	25	or	or	CCONJ
ftr-394	656	26	as	as	ADP
ftr-394	656	27	§	§	PROPN
ftr-394	656	28	1033	1033	NUM
ftr-394	656	29	replacement	replacement	NOUN
ftr-394	656	30	property	property	NOUN
ftr-394	656	31	and	and	CCONJ
ftr-394	656	32	withdrew	withdraw	VERB
ftr-394	656	33	prop	prop	NOUN
ftr-394	656	34	.	.	PUNCT
ftr-394	657	1	reg	reg	NOUN
ftr-394	657	2	.	.	PUNCT
ftr-394	658	1	§	§	PROPN
ftr-394	658	2	§	§	PROPN
ftr-394	658	3	1.168(a)-1	1.168(a)-1	NUM
ftr-394	658	4	and	and	CCONJ
ftr-394	658	5	1.168(b)-1	1.168(b)-1	NUM
ftr-394	658	6	(	(	PUNCT
ftr-394	658	7	which	which	PRON
ftr-394	658	8	were	be	AUX
ftr-394	658	9	in	in	ADP
ftr-394	658	10	the	the	DET
ftr-394	658	11	july	july	PROPN
ftr-394	658	12	2003	2003	NUM
ftr-394	658	13	proposed	propose	VERB
ftr-394	658	14	regulations	regulation	NOUN
ftr-394	658	15	)	)	PUNCT
ftr-394	658	16	.	.	PUNCT
ftr-394	659	1	under	under	ADP
ftr-394	659	2	these	these	DET
ftr-394	659	3	temporary	temporary	ADJ
ftr-394	659	4	and	and	CCONJ
ftr-394	659	5	proposed	proposed	ADJ
ftr-394	659	6	regulations	regulation	NOUN
ftr-394	659	7	,	,	PUNCT
ftr-394	659	8	to	to	ADP
ftr-394	659	9	the	the	DET
ftr-394	659	10	extent	extent	NOUN
ftr-394	659	11	the	the	DET
ftr-394	659	12	taxpayer	taxpayer	NOUN
ftr-394	659	13	’s	’s	PART
ftr-394	659	14	basis	basis	NOUN
ftr-394	659	15	in	in	ADP
ftr-394	659	16	the	the	DET
ftr-394	659	17	acquired	acquire	VERB
ftr-394	659	18	macrs	macrs	NOUN
ftr-394	659	19	property	property	NOUN
ftr-394	659	20	does	do	VERB
ftr-394	659	21	not	not	PART
ftr-394	659	22	2008	2008	NUM
ftr-394	659	23	]	]	PUNCT
ftr-394	660	1	recent	recent	ADJ
ftr-394	660	2	developments	development	NOUN
ftr-394	660	3	in	in	ADP
ftr-394	660	4	federal	federal	ADJ
ftr-394	660	5	income	income	NOUN
ftr-394	660	6	taxation	taxation	NOUN
ftr-394	660	7	747	747	NUM
ftr-394	660	8	exceed	exceed	VERB
ftr-394	660	9	the	the	DET
ftr-394	660	10	taxpayer	taxpayer	NOUN
ftr-394	660	11	’s	’s	PART
ftr-394	660	12	adjusted	adjusted	ADJ
ftr-394	660	13	basis	basis	NOUN
ftr-394	660	14	in	in	ADP
ftr-394	660	15	the	the	DET
ftr-394	660	16	exchanged	exchange	VERB
ftr-394	660	17	or	or	CCONJ
ftr-394	660	18	involuntarily	involuntarily	ADV
ftr-394	660	19	converted	convert	VERB
ftr-394	660	20	macrs	macrs	NOUN
ftr-394	660	21	property	property	NOUN
ftr-394	660	22	,	,	PUNCT
ftr-394	660	23	the	the	DET
ftr-394	660	24	acquired	acquire	VERB
ftr-394	660	25	property	property	NOUN
ftr-394	660	26	is	be	AUX
ftr-394	660	27	depreciated	depreciate	VERB
ftr-394	660	28	over	over	ADP
ftr-394	660	29	the	the	DET
ftr-394	660	30	remaining	remain	VERB
ftr-394	660	31	recovery	recovery	NOUN
ftr-394	660	32	period	period	NOUN
ftr-394	660	33	of	of	ADP
ftr-394	660	34	,	,	PUNCT
ftr-394	660	35	and	and	CCONJ
ftr-394	660	36	using	use	VERB
ftr-394	660	37	the	the	DET
ftr-394	660	38	same	same	ADJ
ftr-394	660	39	depreciation	depreciation	NOUN
ftr-394	660	40	method	method	NOUN
ftr-394	660	41	and	and	CCONJ
ftr-394	660	42	convention	convention	NOUN
ftr-394	660	43	as	as	ADP
ftr-394	660	44	that	that	PRON
ftr-394	660	45	of	of	ADP
ftr-394	660	46	,	,	PUNCT
ftr-394	660	47	the	the	DET
ftr-394	660	48	exchanged	exchange	VERB
ftr-394	660	49	or	or	CCONJ
ftr-394	660	50	involuntarily	involuntarily	ADV
ftr-394	660	51	converted	convert	VERB
ftr-394	660	52	property	property	NOUN
ftr-394	660	53	if	if	SCONJ
ftr-394	660	54	the	the	DET
ftr-394	660	55	useful	useful	ADJ
ftr-394	660	56	life	life	NOUN
ftr-394	660	57	of	of	ADP
ftr-394	660	58	the	the	DET
ftr-394	660	59	replacement	replacement	NOUN
ftr-394	660	60	property	property	NOUN
ftr-394	660	61	is	be	AUX
ftr-394	660	62	the	the	DET
ftr-394	660	63	same	same	ADJ
ftr-394	660	64	or	or	CCONJ
ftr-394	660	65	shorter	short	ADJ
ftr-394	660	66	than	than	ADP
ftr-394	660	67	the	the	DET
ftr-394	660	68	relinquished	relinquished	ADJ
ftr-394	660	69	property	property	NOUN
ftr-394	660	70	.	.	PUNCT
ftr-394	661	1	any	any	DET
ftr-394	661	2	additional	additional	ADJ
ftr-394	661	3	basis	basis	NOUN
ftr-394	661	4	in	in	ADP
ftr-394	661	5	the	the	DET
ftr-394	661	6	acquired	acquire	VERB
ftr-394	661	7	property	property	NOUN
ftr-394	661	8	is	be	AUX
ftr-394	661	9	treated	treat	VERB
ftr-394	661	10	as	as	ADP
ftr-394	661	11	newly	newly	ADV
ftr-394	661	12	purchased	purchase	VERB
ftr-394	661	13	macrs	macrs	NOUN
ftr-394	661	14	property	property	NOUN
ftr-394	661	15	.	.	PUNCT
ftr-394	662	1	(	(	PUNCT
ftr-394	662	2	this	this	PRON
ftr-394	662	3	is	be	AUX
ftr-394	662	4	the	the	DET
ftr-394	662	5	same	same	ADJ
ftr-394	662	6	method	method	NOUN
ftr-394	662	7	as	as	SCONJ
ftr-394	662	8	provided	provide	VERB
ftr-394	662	9	for	for	ADP
ftr-394	662	10	acrs	acrs	NOUN
ftr-394	662	11	property	property	NOUN
ftr-394	662	12	in	in	ADP
ftr-394	662	13	prop	prop	NOUN
ftr-394	662	14	.	.	PUNCT
ftr-394	663	1	reg	reg	NOUN
ftr-394	663	2	.	.	PUNCT
ftr-394	664	1	§	§	PROPN
ftr-394	664	2	1.168	1.168	NUM
ftr-394	664	3	-	-	SYM
ftr-394	664	4	5(f	5(f	NUM
ftr-394	664	5	)	)	PUNCT
ftr-394	664	6	(	(	PUNCT
ftr-394	664	7	1984	1984	NUM
ftr-394	664	8	)	)	PUNCT
ftr-394	664	9	.	.	PUNCT
ftr-394	664	10	)	)	PUNCT
ftr-394	665	1	if	if	SCONJ
ftr-394	665	2	the	the	DET
ftr-394	665	3	replacement	replacement	NOUN
ftr-394	665	4	property	property	NOUN
ftr-394	665	5	has	have	VERB
ftr-394	665	6	a	a	DET
ftr-394	665	7	longer	long	ADV
ftr-394	665	8	useful	useful	ADJ
ftr-394	665	9	life	life	NOUN
ftr-394	665	10	,	,	PUNCT
ftr-394	665	11	depreciation	depreciation	NOUN
ftr-394	665	12	is	be	AUX
ftr-394	665	13	computed	compute	VERB
ftr-394	665	14	as	as	SCONJ
ftr-394	665	15	if	if	SCONJ
ftr-394	665	16	the	the	DET
ftr-394	665	17	replacement	replacement	NOUN
ftr-394	665	18	property	property	NOUN
ftr-394	665	19	had	have	AUX
ftr-394	665	20	originally	originally	ADV
ftr-394	665	21	been	be	AUX
ftr-394	665	22	placed	place	VERB
ftr-394	665	23	in	in	ADP
ftr-394	665	24	service	service	NOUN
ftr-394	665	25	when	when	SCONJ
ftr-394	665	26	the	the	DET
ftr-394	665	27	relinquished	relinquished	ADJ
ftr-394	665	28	property	property	NOUN
ftr-394	665	29	was	be	AUX
ftr-394	665	30	placed	place	VERB
ftr-394	665	31	in	in	ADP
ftr-394	665	32	service	service	NOUN
ftr-394	665	33	by	by	ADP
ftr-394	665	34	the	the	DET
ftr-394	665	35	acquiring	acquire	VERB
ftr-394	665	36	taxpayer	taxpayer	NOUN
ftr-394	665	37	.	.	PUNCT
ftr-394	666	1	any	any	DET
ftr-394	666	2	excess	excess	ADJ
ftr-394	666	3	basis	basis	NOUN
ftr-394	666	4	is	be	AUX
ftr-394	666	5	treated	treat	VERB
ftr-394	666	6	as	as	ADP
ftr-394	666	7	property	property	NOUN
ftr-394	666	8	placed	place	VERB
ftr-394	666	9	in	in	ADP
ftr-394	666	10	service	service	NOUN
ftr-394	666	11	in	in	ADP
ftr-394	666	12	the	the	DET
ftr-394	666	13	year	year	NOUN
ftr-394	666	14	the	the	DET
ftr-394	666	15	acquiring	acquire	VERB
ftr-394	666	16	taxpayer	taxpayer	NOUN
ftr-394	666	17	places	place	VERB
ftr-394	666	18	it	it	PRON
ftr-394	666	19	in	in	ADP
ftr-394	666	20	service	service	NOUN
ftr-394	666	21	.	.	PUNCT
ftr-394	667	1	there	there	PRON
ftr-394	667	2	are	be	VERB
ftr-394	667	3	specific	specific	ADJ
ftr-394	667	4	rules	rule	NOUN
ftr-394	667	5	for	for	ADP
ftr-394	667	6	deferred	deferred	ADJ
ftr-394	667	7	exchanges	exchange	NOUN
ftr-394	667	8	and	and	CCONJ
ftr-394	667	9	reverse	reverse	ADJ
ftr-394	667	10	exchanges	exchange	NOUN
ftr-394	667	11	,	,	PUNCT
ftr-394	667	12	as	as	ADV
ftr-394	667	13	well	well	ADV
ftr-394	667	14	as	as	ADP
ftr-394	667	15	for	for	ADP
ftr-394	667	16	automobiles	automobile	NOUN
ftr-394	667	17	.	.	PUNCT
ftr-394	668	1	as	as	SCONJ
ftr-394	668	2	announced	announce	VERB
ftr-394	668	3	in	in	ADP
ftr-394	668	4	notice	notice	NOUN
ftr-394	668	5	2000	2000	NUM
ftr-394	668	6	-	-	SYM
ftr-394	668	7	4	4	NUM
ftr-394	668	8	,	,	PUNCT
ftr-394	668	9	2000	2000	NUM
ftr-394	668	10	-	-	SYM
ftr-394	668	11	3	3	NUM
ftr-394	668	12	i.r.b	i.r.b	NOUN
ftr-394	668	13	.	.	PUNCT
ftr-394	669	1	313	313	NUM
ftr-394	669	2	,	,	PUNCT
ftr-394	669	3	these	these	DET
ftr-394	669	4	rules	rule	NOUN
ftr-394	669	5	are	be	AUX
ftr-394	669	6	effective	effective	ADJ
ftr-394	669	7	for	for	ADP
ftr-394	669	8	acquired	acquire	VERB
ftr-394	669	9	macrs	macrs	NOUN
ftr-394	669	10	property	property	NOUN
ftr-394	669	11	placed	place	VERB
ftr-394	669	12	in	in	ADP
ftr-394	669	13	service	service	NOUN
ftr-394	669	14	on	on	ADP
ftr-394	669	15	or	or	CCONJ
ftr-394	669	16	after	after	ADP
ftr-394	669	17	january	january	PROPN
ftr-394	669	18	3	3	NUM
ftr-394	669	19	,	,	PUNCT
ftr-394	669	20	2000	2000	NUM
ftr-394	669	21	,	,	PUNCT
ftr-394	669	22	in	in	ADP
ftr-394	669	23	a	a	DET
ftr-394	669	24	like	like	ADJ
ftr-394	669	25	-	-	PUNCT
ftr-394	669	26	kind	kind	NOUN
ftr-394	669	27	exchange	exchange	NOUN
ftr-394	669	28	of	of	ADP
ftr-394	669	29	macrs	macrs	PROPN
ftr-394	669	30	property	property	NOUN
ftr-394	669	31	under	under	ADP
ftr-394	669	32	§	§	PROPN
ftr-394	669	33	1031	1031	NUM
ftr-394	669	34	,	,	PUNCT
ftr-394	669	35	or	or	CCONJ
ftr-394	669	36	as	as	ADP
ftr-394	669	37	a	a	DET
ftr-394	669	38	result	result	NOUN
ftr-394	669	39	of	of	ADP
ftr-394	669	40	an	an	DET
ftr-394	669	41	involuntary	involuntary	ADJ
ftr-394	669	42	conversion	conversion	NOUN
ftr-394	669	43	of	of	ADP
ftr-394	669	44	macrs	macrs	NOUN
ftr-394	669	45	property	property	NOUN
ftr-394	669	46	under	under	ADP
ftr-394	669	47	§	§	PROPN
ftr-394	669	48	1033	1033	NUM
ftr-394	669	49	.	.	PUNCT
ftr-394	670	1	for	for	ADP
ftr-394	670	2	property	property	NOUN
ftr-394	670	3	acquired	acquire	VERB
ftr-394	670	4	before	before	ADP
ftr-394	670	5	january	january	PROPN
ftr-394	670	6	3	3	NUM
ftr-394	670	7	,	,	PUNCT
ftr-394	670	8	2000	2000	NUM
ftr-394	670	9	,	,	PUNCT
ftr-394	670	10	taxpayers	taxpayer	NOUN
ftr-394	670	11	who	who	PRON
ftr-394	670	12	treated	treat	VERB
ftr-394	670	13	the	the	DET
ftr-394	670	14	entire	entire	ADJ
ftr-394	670	15	basis	basis	NOUN
ftr-394	670	16	as	as	SCONJ
ftr-394	670	17	new	new	ADJ
ftr-394	670	18	macrs	macrs	NOUN
ftr-394	670	19	property	property	NOUN
ftr-394	670	20	may	may	AUX
ftr-394	670	21	continue	continue	VERB
ftr-394	670	22	to	to	PART
ftr-394	670	23	do	do	VERB
ftr-394	670	24	so	so	ADV
ftr-394	670	25	,	,	PUNCT
ftr-394	670	26	or	or	CCONJ
ftr-394	670	27	may	may	AUX
ftr-394	670	28	change	change	VERB
ftr-394	670	29	accounting	accounting	NOUN
ftr-394	670	30	methods	method	NOUN
ftr-394	670	31	to	to	PART
ftr-394	670	32	conform	conform	VERB
ftr-394	670	33	.	.	PUNCT
ftr-394	671	1	b.	b.	PROPN
ftr-394	671	2	final	final	ADJ
ftr-394	671	3	regulations	regulation	NOUN
ftr-394	671	4	.	.	PUNCT
ftr-394	672	1	t.d	t.d	PROPN
ftr-394	672	2	.	.	PROPN
ftr-394	672	3	9314	9314	NUM
ftr-394	672	4	,	,	PUNCT
ftr-394	672	5	depreciation	depreciation	NOUN
ftr-394	672	6	of	of	ADP
ftr-394	672	7	macrs	macrs	NOUN
ftr-394	672	8	property	property	NOUN
ftr-394	672	9	that	that	PRON
ftr-394	672	10	is	be	AUX
ftr-394	672	11	acquired	acquire	VERB
ftr-394	672	12	in	in	ADP
ftr-394	672	13	a	a	DET
ftr-394	672	14	like	like	ADJ
ftr-394	672	15	-	-	PUNCT
ftr-394	672	16	kind	kind	NOUN
ftr-394	672	17	exchange	exchange	NOUN
ftr-394	672	18	or	or	CCONJ
ftr-394	672	19	as	as	ADP
ftr-394	672	20	a	a	DET
ftr-394	672	21	result	result	NOUN
ftr-394	672	22	of	of	ADP
ftr-394	672	23	an	an	DET
ftr-394	672	24	involuntary	involuntary	ADJ
ftr-394	672	25	conversion	conversion	NOUN
ftr-394	672	26	,	,	PUNCT
ftr-394	672	27	72	72	NUM
ftr-394	672	28	f.r	f.r	NOUN
ftr-394	672	29	.	.	NOUN
ftr-394	672	30	9245	9245	NUM
ftr-394	672	31	(	(	PUNCT
ftr-394	672	32	3/1/07	3/1/07	NUM
ftr-394	672	33	)	)	PUNCT
ftr-394	672	34	.	.	PUNCT
ftr-394	673	1	the	the	DET
ftr-394	673	2	proposed	propose	VERB
ftr-394	673	3	regulations	regulation	NOUN
ftr-394	673	4	have	have	AUX
ftr-394	673	5	been	be	AUX
ftr-394	673	6	adopted	adopt	VERB
ftr-394	673	7	,	,	PUNCT
ftr-394	673	8	with	with	ADP
ftr-394	673	9	the	the	DET
ftr-394	673	10	addition	addition	NOUN
ftr-394	673	11	of	of	ADP
ftr-394	673	12	some	some	DET
ftr-394	673	13	clarifying	clarify	VERB
ftr-394	673	14	language	language	NOUN
ftr-394	673	15	and	and	CCONJ
ftr-394	673	16	examples	example	NOUN
ftr-394	673	17	provided	provide	VERB
ftr-394	673	18	in	in	ADP
ftr-394	673	19	response	response	NOUN
ftr-394	673	20	to	to	ADP
ftr-394	673	21	comments	comment	NOUN
ftr-394	673	22	.	.	PUNCT
ftr-394	674	1	the	the	DET
ftr-394	674	2	rules	rule	NOUN
ftr-394	674	3	for	for	ADP
ftr-394	674	4	macrs	macrs	NOUN
ftr-394	674	5	property	property	NOUN
ftr-394	674	6	exchanged	exchange	VERB
ftr-394	674	7	in	in	ADP
ftr-394	674	8	§	§	PROPN
ftr-394	674	9	§	§	PROPN
ftr-394	674	10	1031	1031	NUM
ftr-394	674	11	and	and	CCONJ
ftr-394	674	12	1033	1033	NUM
ftr-394	674	13	transactions	transaction	NOUN
ftr-394	674	14	are	be	AUX
ftr-394	674	15	in	in	ADP
ftr-394	674	16	reg	reg	NOUN
ftr-394	674	17	.	.	PUNCT
ftr-394	675	1	§	§	PROPN
ftr-394	675	2	1.168(i)6	1.168(i)6	NUM
ftr-394	675	3	.	.	PUNCT
ftr-394	676	1	2	2	X
ftr-394	676	2	.	.	X
ftr-394	676	3	have	have	AUX
ftr-394	676	4	you	you	PRON
ftr-394	676	5	heard	hear	VERB
ftr-394	676	6	about	about	ADP
ftr-394	676	7	how	how	SCONJ
ftr-394	676	8	you	you	PRON
ftr-394	676	9	can	can	AUX
ftr-394	676	10	do	do	AUX
ftr-394	676	11	§	§	PROPN
ftr-394	676	12	1031	1031	NUM
ftr-394	676	13	like	like	ADP
ftr-394	676	14	-	-	PUNCT
ftr-394	676	15	kind	kind	NOUN
ftr-394	676	16	exchanges	exchange	NOUN
ftr-394	676	17	of	of	ADP
ftr-394	676	18	vacation	vacation	NOUN
ftr-394	676	19	homes	home	NOUN
ftr-394	676	20	?	?	PUNCT
ftr-394	677	1	do	do	AUX
ftr-394	677	2	n’t	not	PART
ftr-394	677	3	drink	drink	VERB
ftr-394	677	4	that	that	DET
ftr-394	677	5	kool	kool	NOUN
ftr-394	677	6	-	-	PUNCT
ftr-394	677	7	aid!2	aid!2	PROPN
ftr-394	677	8	moore	moore	PROPN
ftr-394	677	9	v.	v.	PROPN
ftr-394	677	10	commissioner	commissioner	PROPN
ftr-394	677	11	,	,	PUNCT
ftr-394	677	12	t.c	t.c	PROPN
ftr-394	677	13	.	.	PROPN
ftr-394	677	14	memo	memo	NOUN
ftr-394	677	15	.	.	PUNCT
ftr-394	678	1	2007	2007	NUM
ftr-394	678	2	-	-	SYM
ftr-394	678	3	134	134	NUM
ftr-394	678	4	(	(	PUNCT
ftr-394	678	5	5/30/07	5/30/07	NUM
ftr-394	678	6	)	)	PUNCT
ftr-394	678	7	.	.	PUNCT
ftr-394	679	1	the	the	DET
ftr-394	679	2	taxpayer	taxpayer	NOUN
ftr-394	679	3	exchanged	exchange	VERB
ftr-394	679	4	land	land	NOUN
ftr-394	679	5	with	with	ADP
ftr-394	679	6	a	a	DET
ftr-394	679	7	mobile	mobile	ADJ
ftr-394	679	8	home	home	NOUN
ftr-394	679	9	,	,	PUNCT
ftr-394	679	10	which	which	PRON
ftr-394	679	11	the	the	DET
ftr-394	679	12	taxpayer	taxpayer	NOUN
ftr-394	679	13	used	use	VERB
ftr-394	679	14	as	as	ADP
ftr-394	679	15	a	a	DET
ftr-394	679	16	vacation	vacation	NOUN
ftr-394	679	17	residence	residence	NOUN
ftr-394	679	18	,	,	PUNCT
ftr-394	679	19	for	for	ADP
ftr-394	679	20	another	another	DET
ftr-394	679	21	vacation	vacation	NOUN
ftr-394	679	22	property	property	NOUN
ftr-394	679	23	,	,	PUNCT
ftr-394	679	24	and	and	CCONJ
ftr-394	679	25	claimed	claim	VERB
ftr-394	679	26	the	the	DET
ftr-394	679	27	transaction	transaction	NOUN
ftr-394	679	28	qualified	qualify	VERB
ftr-394	679	29	for	for	ADP
ftr-394	679	30	nonrecognition	nonrecognition	NOUN
ftr-394	679	31	under	under	ADP
ftr-394	679	32	§	§	PROPN
ftr-394	679	33	1031	1031	NUM
ftr-394	679	34	because	because	SCONJ
ftr-394	679	35	both	both	DET
ftr-394	679	36	vacation	vacation	NOUN
ftr-394	679	37	properties	property	NOUN
ftr-394	679	38	were	be	AUX
ftr-394	679	39	acquired	acquire	VERB
ftr-394	679	40	and	and	CCONJ
ftr-394	679	41	held	hold	VERB
ftr-394	679	42	with	with	ADP
ftr-394	679	43	the	the	DET
ftr-394	679	44	expectation	expectation	NOUN
ftr-394	679	45	that	that	SCONJ
ftr-394	679	46	they	they	PRON
ftr-394	679	47	would	would	AUX
ftr-394	679	48	appreciate	appreciate	VERB
ftr-394	679	49	and	and	CCONJ
ftr-394	679	50	thus	thus	ADV
ftr-394	679	51	were	be	AUX
ftr-394	679	52	“	"	PUNCT
ftr-394	679	53	investment	investment	NOUN
ftr-394	679	54	”	"	PUNCT
ftr-394	679	55	property	property	NOUN
ftr-394	679	56	.	.	PUNCT
ftr-394	680	1	the	the	DET
ftr-394	680	2	court	court	NOUN
ftr-394	680	3	(	(	PUNCT
ftr-394	680	4	judge	judge	PROPN
ftr-394	680	5	halpern	halpern	PROPN
ftr-394	680	6	)	)	PUNCT
ftr-394	680	7	held	hold	VERB
ftr-394	680	8	that	that	SCONJ
ftr-394	680	9	the	the	DET
ftr-394	680	10	exchange	exchange	NOUN
ftr-394	680	11	did	do	AUX
ftr-394	680	12	not	not	PART
ftr-394	680	13	qualify	qualify	VERB
ftr-394	680	14	.	.	PUNCT
ftr-394	681	1	the	the	DET
ftr-394	681	2	mere	mere	ADJ
ftr-394	681	3	expectation	expectation	NOUN
ftr-394	681	4	that	that	SCONJ
ftr-394	681	5	property	property	NOUN
ftr-394	681	6	will	will	AUX
ftr-394	681	7	appreciate	appreciate	VERB
ftr-394	681	8	does	do	AUX
ftr-394	681	9	not	not	PART
ftr-394	681	10	establish	establish	VERB
ftr-394	681	11	investment	investment	NOUN
ftr-394	681	12	intent	intent	NOUN
ftr-394	681	13	if	if	SCONJ
ftr-394	681	14	the	the	DET
ftr-394	681	15	taxpayer	taxpayer	NOUN
ftr-394	681	16	uses	use	VERB
ftr-394	681	17	the	the	DET
ftr-394	681	18	property	property	NOUN
ftr-394	681	19	as	as	ADP
ftr-394	681	20	a	a	DET
ftr-394	681	21	2	2	NUM
ftr-394	681	22	.	.	PUNCT
ftr-394	681	23	more	more	ADV
ftr-394	681	24	correctly	correctly	ADV
ftr-394	681	25	,	,	PUNCT
ftr-394	681	26	grape	grape	NOUN
ftr-394	681	27	flavor	flavor	NOUN
ftr-394	681	28	-	-	PUNCT
ftr-394	681	29	aid	aid	NOUN
ftr-394	681	30	.	.	PUNCT
ftr-394	682	1	748	748	NUM
ftr-394	682	2	florida	florida	PROPN
ftr-394	682	3	tax	tax	NOUN
ftr-394	682	4	review	review	NOUN
ftr-394	682	5	[	[	X
ftr-394	682	6	vol	vol	NOUN
ftr-394	682	7	.	.	PUNCT
ftr-394	682	8	8	8	NUM
ftr-394	682	9	:	:	PUNCT
ftr-394	682	10	si	si	NOUN
ftr-394	682	11	residence	residence	NOUN
ftr-394	682	12	.	.	PUNCT
ftr-394	683	1	there	there	PRON
ftr-394	683	2	was	be	VERB
ftr-394	683	3	no	no	DET
ftr-394	683	4	evidence	evidence	NOUN
ftr-394	683	5	that	that	SCONJ
ftr-394	683	6	taxpayer	taxpayer	NOUN
ftr-394	683	7	made	make	VERB
ftr-394	683	8	either	either	CCONJ
ftr-394	683	9	property	property	NOUN
ftr-394	683	10	available	available	ADJ
ftr-394	683	11	for	for	ADP
ftr-394	683	12	rent	rent	NOUN
ftr-394	683	13	or	or	CCONJ
ftr-394	683	14	held	hold	VERB
ftr-394	683	15	either	either	CCONJ
ftr-394	683	16	property	property	NOUN
ftr-394	683	17	primarily	primarily	ADV
ftr-394	683	18	for	for	ADP
ftr-394	683	19	sale	sale	NOUN
ftr-394	683	20	at	at	ADP
ftr-394	683	21	a	a	DET
ftr-394	683	22	profit	profit	NOUN
ftr-394	683	23	.	.	PUNCT
ftr-394	684	1	a.	a.	NOUN
ftr-394	685	1	and	and	CCONJ
ftr-394	685	2	renting	rent	VERB
ftr-394	685	3	it	it	PRON
ftr-394	685	4	out	out	ADP
ftr-394	685	5	for	for	ADP
ftr-394	685	6	a	a	DET
ftr-394	685	7	few	few	ADJ
ftr-394	685	8	weeks	week	NOUN
ftr-394	685	9	just	just	ADV
ftr-394	685	10	before	before	SCONJ
ftr-394	685	11	the	the	DET
ftr-394	685	12	exchange	exchange	NOUN
ftr-394	685	13	does	do	AUX
ftr-394	685	14	not	not	PART
ftr-394	685	15	work	work	VERB
ftr-394	685	16	.	.	PUNCT
ftr-394	686	1	the	the	DET
ftr-394	686	2	irs	irs	PROPN
ftr-394	686	3	provides	provide	VERB
ftr-394	686	4	a	a	DET
ftr-394	686	5	safe	safe	ADJ
ftr-394	686	6	-	-	PUNCT
ftr-394	686	7	harbor	harbor	NOUN
ftr-394	686	8	for	for	ADP
ftr-394	686	9	vacation	vacation	NOUN
ftr-394	686	10	home	home	NOUN
ftr-394	686	11	swappers	swapper	NOUN
ftr-394	686	12	.	.	PUNCT
ftr-394	687	1	rev	rev	PROPN
ftr-394	687	2	.	.	PROPN
ftr-394	687	3	proc	proc	PROPN
ftr-394	687	4	.	.	PUNCT
ftr-394	688	1	2008	2008	NUM
ftr-394	688	2	-	-	SYM
ftr-394	688	3	16	16	NUM
ftr-394	688	4	,	,	PUNCT
ftr-394	688	5	2008	2008	NUM
ftr-394	688	6	-	-	SYM
ftr-394	688	7	10	10	NUM
ftr-394	688	8	i.r.b	i.r.b	NOUN
ftr-394	688	9	.	.	PUNCT
ftr-394	689	1	547	547	NUM
ftr-394	689	2	(	(	PUNCT
ftr-394	689	3	3/10/08	3/10/08	NUM
ftr-394	689	4	)	)	PUNCT
ftr-394	689	5	.	.	PUNCT
ftr-394	690	1	this	this	DET
ftr-394	690	2	revenue	revenue	NOUN
ftr-394	690	3	procedure	procedure	NOUN
ftr-394	690	4	provides	provide	VERB
ftr-394	690	5	safe	safe	ADJ
ftr-394	690	6	-	-	PUNCT
ftr-394	690	7	harbor	harbor	NOUN
ftr-394	690	8	guidance	guidance	NOUN
ftr-394	690	9	regarding	regard	VERB
ftr-394	690	10	whether	whether	SCONJ
ftr-394	690	11	a	a	DET
ftr-394	690	12	residential	residential	ADJ
ftr-394	690	13	property	property	NOUN
ftr-394	690	14	that	that	PRON
ftr-394	690	15	the	the	DET
ftr-394	690	16	taxpayer	taxpayer	NOUN
ftr-394	690	17	held	hold	VERB
ftr-394	690	18	or	or	CCONJ
ftr-394	690	19	intends	intend	VERB
ftr-394	690	20	to	to	PART
ftr-394	690	21	hold	hold	VERB
ftr-394	690	22	for	for	ADP
ftr-394	690	23	mixed	mixed	ADJ
ftr-394	690	24	uses	use	NOUN
ftr-394	690	25	,	,	PUNCT
ftr-394	690	26	e.g.	e.g.	ADV
ftr-394	690	27	,	,	PUNCT
ftr-394	690	28	personal	personal	ADJ
ftr-394	690	29	vacation	vacation	NOUN
ftr-394	690	30	use	use	NOUN
ftr-394	690	31	and	and	CCONJ
ftr-394	690	32	rental	rental	ADJ
ftr-394	690	33	/	/	SYM
ftr-394	690	34	investment	investment	NOUN
ftr-394	690	35	purposes	purpose	NOUN
ftr-394	690	36	qualifies	qualify	VERB
ftr-394	690	37	as	as	ADP
ftr-394	690	38	property	property	NOUN
ftr-394	690	39	held	hold	VERB
ftr-394	690	40	for	for	ADP
ftr-394	690	41	productive	productive	ADJ
ftr-394	690	42	use	use	NOUN
ftr-394	690	43	in	in	ADP
ftr-394	690	44	a	a	DET
ftr-394	690	45	trade	trade	NOUN
ftr-394	690	46	or	or	CCONJ
ftr-394	690	47	business	business	NOUN
ftr-394	690	48	or	or	CCONJ
ftr-394	690	49	for	for	ADP
ftr-394	690	50	investment	investment	NOUN
ftr-394	690	51	under	under	ADP
ftr-394	690	52	§	§	PROPN
ftr-394	690	53	1031	1031	NUM
ftr-394	690	54	.	.	PUNCT
ftr-394	691	1	under	under	ADP
ftr-394	691	2	the	the	DET
ftr-394	691	3	revenue	revenue	NOUN
ftr-394	691	4	procedure	procedure	NOUN
ftr-394	691	5	,	,	PUNCT
ftr-394	691	6	the	the	DET
ftr-394	691	7	relinquished	relinquished	ADJ
ftr-394	691	8	property	property	NOUN
ftr-394	691	9	qualifies	qualify	VERB
ftr-394	691	10	if	if	SCONJ
ftr-394	691	11	:	:	PUNCT
ftr-394	691	12	(	(	PUNCT
ftr-394	691	13	1	1	X
ftr-394	691	14	)	)	PUNCT
ftr-394	691	15	the	the	DET
ftr-394	691	16	property	property	NOUN
ftr-394	691	17	was	be	AUX
ftr-394	691	18	owned	own	VERB
ftr-394	691	19	by	by	ADP
ftr-394	691	20	the	the	DET
ftr-394	691	21	taxpayer	taxpayer	NOUN
ftr-394	691	22	for	for	ADP
ftr-394	691	23	at	at	ADV
ftr-394	691	24	least	least	ADV
ftr-394	691	25	24	24	NUM
ftr-394	691	26	months	month	NOUN
ftr-394	691	27	immediately	immediately	ADV
ftr-394	691	28	before	before	ADP
ftr-394	691	29	the	the	DET
ftr-394	691	30	exchange	exchange	NOUN
ftr-394	691	31	,	,	PUNCT
ftr-394	691	32	and	and	CCONJ
ftr-394	691	33	(	(	PUNCT
ftr-394	691	34	2	2	X
ftr-394	691	35	)	)	PUNCT
ftr-394	691	36	within	within	ADP
ftr-394	691	37	that	that	DET
ftr-394	691	38	period	period	NOUN
ftr-394	691	39	,	,	PUNCT
ftr-394	691	40	in	in	ADP
ftr-394	691	41	each	each	PRON
ftr-394	691	42	of	of	ADP
ftr-394	691	43	the	the	DET
ftr-394	691	44	two	two	NUM
ftr-394	691	45	12	12	NUM
ftr-394	691	46	-	-	PUNCT
ftr-394	691	47	month	month	NOUN
ftr-394	691	48	periods	period	NOUN
ftr-394	691	49	immediately	immediately	ADV
ftr-394	691	50	preceding	precede	VERB
ftr-394	691	51	the	the	DET
ftr-394	691	52	exchange	exchange	NOUN
ftr-394	691	53	,	,	PUNCT
ftr-394	691	54	(	(	PUNCT
ftr-394	691	55	a	a	X
ftr-394	691	56	)	)	PUNCT
ftr-394	691	57	the	the	DET
ftr-394	691	58	taxpayer	taxpayer	NOUN
ftr-394	691	59	rented	rent	VERB
ftr-394	691	60	the	the	DET
ftr-394	691	61	property	property	NOUN
ftr-394	691	62	to	to	ADP
ftr-394	691	63	another	another	DET
ftr-394	691	64	person	person	NOUN
ftr-394	691	65	or	or	CCONJ
ftr-394	691	66	persons	person	NOUN
ftr-394	691	67	at	at	ADP
ftr-394	691	68	a	a	DET
ftr-394	691	69	fair	fair	ADJ
ftr-394	691	70	rental	rental	NOUN
ftr-394	691	71	for	for	ADP
ftr-394	691	72	14	14	NUM
ftr-394	691	73	days	day	NOUN
ftr-394	691	74	or	or	CCONJ
ftr-394	691	75	more	more	ADJ
ftr-394	691	76	,	,	PUNCT
ftr-394	691	77	and	and	CCONJ
ftr-394	691	78	(	(	PUNCT
ftr-394	691	79	b	b	X
ftr-394	691	80	)	)	PUNCT
ftr-394	691	81	the	the	DET
ftr-394	691	82	taxpayer	taxpayer	NOUN
ftr-394	691	83	’s	’s	PART
ftr-394	691	84	personal	personal	ADJ
ftr-394	691	85	use	use	NOUN
ftr-394	691	86	of	of	ADP
ftr-394	691	87	the	the	DET
ftr-394	691	88	property	property	NOUN
ftr-394	691	89	did	do	AUX
ftr-394	691	90	not	not	PART
ftr-394	691	91	exceed	exceed	VERB
ftr-394	691	92	the	the	DET
ftr-394	691	93	greater	great	ADJ
ftr-394	691	94	of	of	ADP
ftr-394	691	95	14	14	NUM
ftr-394	691	96	days	day	NOUN
ftr-394	691	97	or	or	CCONJ
ftr-394	691	98	10	10	NUM
ftr-394	691	99	percent	percent	NOUN
ftr-394	691	100	of	of	ADP
ftr-394	691	101	the	the	DET
ftr-394	691	102	number	number	NOUN
ftr-394	691	103	of	of	ADP
ftr-394	691	104	days	day	NOUN
ftr-394	691	105	during	during	ADP
ftr-394	691	106	each	each	DET
ftr-394	691	107	12	12	NUM
ftr-394	691	108	-	-	PUNCT
ftr-394	691	109	month	month	NOUN
ftr-394	691	110	period	period	NOUN
ftr-394	691	111	that	that	PRON
ftr-394	691	112	the	the	DET
ftr-394	691	113	dwelling	dwelling	ADJ
ftr-394	691	114	unit	unit	NOUN
ftr-394	691	115	was	be	AUX
ftr-394	691	116	rented	rent	VERB
ftr-394	691	117	at	at	ADP
ftr-394	691	118	a	a	DET
ftr-394	691	119	fair	fair	ADJ
ftr-394	691	120	rental	rental	NOUN
ftr-394	691	121	.	.	PUNCT
ftr-394	692	1	(	(	PUNCT
ftr-394	692	2	for	for	ADP
ftr-394	692	3	this	this	DET
ftr-394	692	4	purpose	purpose	NOUN
ftr-394	692	5	,	,	PUNCT
ftr-394	692	6	the	the	DET
ftr-394	692	7	first	first	ADJ
ftr-394	692	8	12	12	NUM
ftr-394	692	9	-	-	PUNCT
ftr-394	692	10	month	month	NOUN
ftr-394	692	11	period	period	NOUN
ftr-394	692	12	immediately	immediately	ADV
ftr-394	692	13	preceding	precede	VERB
ftr-394	692	14	the	the	DET
ftr-394	692	15	exchange	exchange	NOUN
ftr-394	692	16	ends	end	VERB
ftr-394	692	17	on	on	ADP
ftr-394	692	18	the	the	DET
ftr-394	692	19	day	day	NOUN
ftr-394	692	20	before	before	SCONJ
ftr-394	692	21	the	the	DET
ftr-394	692	22	exchange	exchange	NOUN
ftr-394	692	23	takes	take	VERB
ftr-394	692	24	place	place	NOUN
ftr-394	692	25	(	(	PUNCT
ftr-394	692	26	and	and	CCONJ
ftr-394	692	27	begins	begin	VERB
ftr-394	692	28	12	12	NUM
ftr-394	692	29	months	month	NOUN
ftr-394	692	30	prior	prior	ADV
ftr-394	692	31	to	to	ADP
ftr-394	692	32	that	that	DET
ftr-394	692	33	day	day	NOUN
ftr-394	692	34	)	)	PUNCT
ftr-394	692	35	and	and	CCONJ
ftr-394	692	36	the	the	DET
ftr-394	692	37	second	second	ADJ
ftr-394	692	38	12	12	NUM
ftr-394	692	39	-	-	PUNCT
ftr-394	692	40	month	month	NOUN
ftr-394	692	41	period	period	NOUN
ftr-394	692	42	ends	end	VERB
ftr-394	692	43	on	on	ADP
ftr-394	692	44	the	the	DET
ftr-394	692	45	day	day	NOUN
ftr-394	692	46	before	before	SCONJ
ftr-394	692	47	the	the	DET
ftr-394	692	48	first	first	ADJ
ftr-394	692	49	12	12	NUM
ftr-394	692	50	-	-	PUNCT
ftr-394	692	51	month	month	NOUN
ftr-394	692	52	period	period	NOUN
ftr-394	692	53	begins	begin	VERB
ftr-394	692	54	(	(	PUNCT
ftr-394	692	55	and	and	CCONJ
ftr-394	692	56	begins	begin	VERB
ftr-394	692	57	12	12	NUM
ftr-394	692	58	months	month	NOUN
ftr-394	692	59	prior	prior	ADV
ftr-394	692	60	to	to	ADP
ftr-394	692	61	that	that	DET
ftr-394	692	62	day	day	NOUN
ftr-394	692	63	)	)	PUNCT
ftr-394	692	64	)	)	PUNCT
ftr-394	692	65	.	.	PUNCT
ftr-394	693	1	the	the	DET
ftr-394	693	2	replacement	replacement	NOUN
ftr-394	693	3	property	property	NOUN
ftr-394	693	4	qualifies	qualify	VERB
ftr-394	693	5	if	if	SCONJ
ftr-394	693	6	(	(	PUNCT
ftr-394	693	7	1	1	X
ftr-394	693	8	)	)	PUNCT
ftr-394	693	9	the	the	DET
ftr-394	693	10	property	property	NOUN
ftr-394	693	11	is	be	AUX
ftr-394	693	12	owned	own	VERB
ftr-394	693	13	by	by	ADP
ftr-394	693	14	the	the	DET
ftr-394	693	15	taxpayer	taxpayer	NOUN
ftr-394	693	16	for	for	ADP
ftr-394	693	17	at	at	ADV
ftr-394	693	18	least	least	ADV
ftr-394	693	19	24	24	NUM
ftr-394	693	20	months	month	NOUN
ftr-394	693	21	immediately	immediately	ADV
ftr-394	693	22	after	after	ADP
ftr-394	693	23	the	the	DET
ftr-394	693	24	exchange	exchange	NOUN
ftr-394	693	25	,	,	PUNCT
ftr-394	693	26	and	and	CCONJ
ftr-394	693	27	within	within	ADP
ftr-394	693	28	that	that	DET
ftr-394	693	29	period	period	NOUN
ftr-394	693	30	,	,	PUNCT
ftr-394	693	31	in	in	ADP
ftr-394	693	32	each	each	PRON
ftr-394	693	33	of	of	ADP
ftr-394	693	34	the	the	DET
ftr-394	693	35	two	two	NUM
ftr-394	693	36	12	12	NUM
ftr-394	693	37	-	-	PUNCT
ftr-394	693	38	month	month	NOUN
ftr-394	693	39	periods	period	NOUN
ftr-394	693	40	immediately	immediately	ADV
ftr-394	693	41	after	after	ADP
ftr-394	693	42	the	the	DET
ftr-394	693	43	exchange	exchange	NOUN
ftr-394	693	44	(	(	PUNCT
ftr-394	693	45	a	a	X
ftr-394	693	46	)	)	PUNCT
ftr-394	693	47	the	the	DET
ftr-394	693	48	taxpayer	taxpayer	NOUN
ftr-394	693	49	rents	rent	VERB
ftr-394	693	50	the	the	DET
ftr-394	693	51	property	property	NOUN
ftr-394	693	52	to	to	ADP
ftr-394	693	53	another	another	DET
ftr-394	693	54	person	person	NOUN
ftr-394	693	55	or	or	CCONJ
ftr-394	693	56	persons	person	NOUN
ftr-394	693	57	at	at	ADP
ftr-394	693	58	a	a	DET
ftr-394	693	59	fair	fair	ADJ
ftr-394	693	60	rental	rental	NOUN
ftr-394	693	61	for	for	ADP
ftr-394	693	62	14	14	NUM
ftr-394	693	63	days	day	NOUN
ftr-394	693	64	or	or	CCONJ
ftr-394	693	65	more	more	ADJ
ftr-394	693	66	,	,	PUNCT
ftr-394	693	67	and	and	CCONJ
ftr-394	693	68	(	(	PUNCT
ftr-394	693	69	b	b	X
ftr-394	693	70	)	)	PUNCT
ftr-394	693	71	the	the	DET
ftr-394	693	72	taxpayer	taxpayer	NOUN
ftr-394	693	73	’s	’s	PART
ftr-394	693	74	personal	personal	ADJ
ftr-394	693	75	use	use	NOUN
ftr-394	693	76	of	of	ADP
ftr-394	693	77	the	the	DET
ftr-394	693	78	property	property	NOUN
ftr-394	693	79	does	do	AUX
ftr-394	693	80	not	not	PART
ftr-394	693	81	exceed	exceed	VERB
ftr-394	693	82	the	the	DET
ftr-394	693	83	greater	great	ADJ
ftr-394	693	84	of	of	ADP
ftr-394	693	85	14	14	NUM
ftr-394	693	86	days	day	NOUN
ftr-394	693	87	or	or	CCONJ
ftr-394	693	88	10	10	NUM
ftr-394	693	89	percent	percent	NOUN
ftr-394	693	90	of	of	ADP
ftr-394	693	91	the	the	DET
ftr-394	693	92	number	number	NOUN
ftr-394	693	93	of	of	ADP
ftr-394	693	94	days	day	NOUN
ftr-394	693	95	during	during	ADP
ftr-394	693	96	each	each	DET
ftr-394	693	97	12	12	NUM
ftr-394	693	98	-	-	PUNCT
ftr-394	693	99	month	month	NOUN
ftr-394	693	100	period	period	NOUN
ftr-394	693	101	that	that	PRON
ftr-394	693	102	the	the	DET
ftr-394	693	103	property	property	NOUN
ftr-394	693	104	is	be	AUX
ftr-394	693	105	rented	rent	VERB
ftr-394	693	106	at	at	ADP
ftr-394	693	107	a	a	DET
ftr-394	693	108	fair	fair	ADJ
ftr-394	693	109	rental	rental	NOUN
ftr-394	693	110	.	.	PUNCT
ftr-394	694	1	(	(	PUNCT
ftr-394	694	2	for	for	ADP
ftr-394	694	3	this	this	DET
ftr-394	694	4	purpose	purpose	NOUN
ftr-394	694	5	,	,	PUNCT
ftr-394	694	6	the	the	DET
ftr-394	694	7	first	first	ADJ
ftr-394	694	8	12	12	NUM
ftr-394	694	9	-	-	PUNCT
ftr-394	694	10	month	month	NOUN
ftr-394	694	11	period	period	NOUN
ftr-394	694	12	immediately	immediately	ADV
ftr-394	694	13	after	after	SCONJ
ftr-394	694	14	the	the	DET
ftr-394	694	15	exchange	exchange	NOUN
ftr-394	694	16	begins	begin	VERB
ftr-394	694	17	on	on	ADP
ftr-394	694	18	the	the	DET
ftr-394	694	19	day	day	NOUN
ftr-394	694	20	after	after	SCONJ
ftr-394	694	21	the	the	DET
ftr-394	694	22	exchange	exchange	NOUN
ftr-394	694	23	takes	take	VERB
ftr-394	694	24	place	place	NOUN
ftr-394	694	25	and	and	CCONJ
ftr-394	694	26	the	the	DET
ftr-394	694	27	second	second	ADJ
ftr-394	694	28	12	12	NUM
ftr-394	694	29	-	-	PUNCT
ftr-394	694	30	month	month	NOUN
ftr-394	694	31	period	period	NOUN
ftr-394	694	32	begins	begin	VERB
ftr-394	694	33	on	on	ADP
ftr-394	694	34	the	the	DET
ftr-394	694	35	day	day	NOUN
ftr-394	694	36	after	after	SCONJ
ftr-394	694	37	the	the	DET
ftr-394	694	38	first	first	ADJ
ftr-394	694	39	12	12	NUM
ftr-394	694	40	-	-	PUNCT
ftr-394	694	41	month	month	NOUN
ftr-394	694	42	period	period	NOUN
ftr-394	694	43	ends	end	VERB
ftr-394	694	44	.	.	PUNCT
ftr-394	694	45	)	)	PUNCT
ftr-394	695	1	personal	personal	ADJ
ftr-394	695	2	use	use	NOUN
ftr-394	695	3	of	of	ADP
ftr-394	695	4	a	a	DET
ftr-394	695	5	dwelling	dwelling	ADJ
ftr-394	695	6	unit	unit	NOUN
ftr-394	695	7	occurs	occur	VERB
ftr-394	695	8	on	on	ADP
ftr-394	695	9	any	any	DET
ftr-394	695	10	day	day	NOUN
ftr-394	695	11	on	on	ADP
ftr-394	695	12	which	which	PRON
ftr-394	695	13	a	a	DET
ftr-394	695	14	taxpayer	taxpayer	NOUN
ftr-394	695	15	is	be	AUX
ftr-394	695	16	deemed	deem	VERB
ftr-394	695	17	to	to	PART
ftr-394	695	18	have	have	AUX
ftr-394	695	19	used	use	VERB
ftr-394	695	20	the	the	DET
ftr-394	695	21	dwelling	dwelling	ADJ
ftr-394	695	22	unit	unit	NOUN
ftr-394	695	23	for	for	ADP
ftr-394	695	24	personal	personal	ADJ
ftr-394	695	25	purposes	purpose	NOUN
ftr-394	695	26	under	under	ADP
ftr-394	695	27	§	§	PROPN
ftr-394	695	28	280a(d)(2	280a(d)(2	NUM
ftr-394	695	29	)	)	PUNCT
ftr-394	695	30	(	(	PUNCT
ftr-394	695	31	taking	take	VERB
ftr-394	695	32	into	into	ADP
ftr-394	695	33	account	account	NOUN
ftr-394	695	34	§	§	PROPN
ftr-394	695	35	280a(d)(3	280a(d)(3	NUM
ftr-394	695	36	)	)	PUNCT
ftr-394	695	37	but	but	CCONJ
ftr-394	695	38	not	not	PART
ftr-394	695	39	§	§	PROPN
ftr-394	695	40	280a(d)(4	280a(d)(4	NUM
ftr-394	695	41	)	)	PUNCT
ftr-394	695	42	)	)	PUNCT
ftr-394	695	43	.	.	PUNCT
ftr-394	696	1	e.	e.	PROPN
ftr-394	696	2	section	section	PROPN
ftr-394	696	3	1033	1033	NUM
ftr-394	696	4	there	there	PRON
ftr-394	696	5	were	be	VERB
ftr-394	696	6	no	no	DET
ftr-394	696	7	significant	significant	ADJ
ftr-394	696	8	developments	development	NOUN
ftr-394	696	9	regarding	regard	VERB
ftr-394	696	10	this	this	DET
ftr-394	696	11	topic	topic	NOUN
ftr-394	696	12	during	during	ADP
ftr-394	696	13	2007	2007	NUM
ftr-394	696	14	.	.	PUNCT
ftr-394	697	1	2008	2008	NUM
ftr-394	697	2	]	]	PUNCT
ftr-394	697	3	recent	recent	ADJ
ftr-394	697	4	developments	development	NOUN
ftr-394	697	5	in	in	ADP
ftr-394	697	6	federal	federal	ADJ
ftr-394	697	7	income	income	NOUN
ftr-394	697	8	taxation	taxation	NOUN
ftr-394	697	9	749	749	NUM
ftr-394	697	10	f.	f.	PROPN
ftr-394	697	11	section	section	PROPN
ftr-394	697	12	1035	1035	NUM
ftr-394	697	13	1	1	NUM
ftr-394	697	14	.	.	PUNCT
ftr-394	698	1	a	a	DET
ftr-394	698	2	check	check	NOUN
ftr-394	698	3	in	in	ADP
ftr-394	698	4	hand	hand	NOUN
ftr-394	698	5	leaves	leave	VERB
ftr-394	698	6	the	the	DET
ftr-394	698	7	§	§	PROPN
ftr-394	698	8	1035	1035	NUM
ftr-394	698	9	tax	tax	NOUN
ftr-394	698	10	-	-	PUNCT
ftr-394	698	11	free	free	ADJ
ftr-394	698	12	exchange	exchange	NOUN
ftr-394	698	13	of	of	ADP
ftr-394	698	14	annuities	annuity	NOUN
ftr-394	698	15	behind	behind	ADP
ftr-394	698	16	the	the	DET
ftr-394	698	17	bush	bush	PROPN
ftr-394	698	18	.	.	PUNCT
ftr-394	699	1	rev	rev	PROPN
ftr-394	699	2	.	.	PROPN
ftr-394	699	3	rul	rul	PROPN
ftr-394	699	4	.	.	PUNCT
ftr-394	700	1	2007	2007	NUM
ftr-394	700	2	-	-	SYM
ftr-394	700	3	24	24	NUM
ftr-394	700	4	,	,	PUNCT
ftr-394	700	5	2007	2007	NUM
ftr-394	700	6	-	-	SYM
ftr-394	700	7	21	21	NUM
ftr-394	700	8	i.r.b	i.r.b	NOUN
ftr-394	700	9	.	.	PUNCT
ftr-394	701	1	1282	1282	NUM
ftr-394	701	2	(	(	PUNCT
ftr-394	701	3	5/21/07	5/21/07	NUM
ftr-394	701	4	)	)	PUNCT
ftr-394	701	5	.	.	PUNCT
ftr-394	702	1	section	section	NOUN
ftr-394	702	2	1035	1035	NUM
ftr-394	702	3	provides	provide	VERB
ftr-394	702	4	for	for	ADP
ftr-394	702	5	nonrecognition	nonrecognition	NOUN
ftr-394	702	6	of	of	ADP
ftr-394	702	7	gain	gain	NOUN
ftr-394	702	8	or	or	CCONJ
ftr-394	702	9	loss	loss	NOUN
ftr-394	702	10	on	on	ADP
ftr-394	702	11	the	the	DET
ftr-394	702	12	exchange	exchange	NOUN
ftr-394	702	13	of	of	ADP
ftr-394	702	14	an	an	DET
ftr-394	702	15	annuity	annuity	NOUN
ftr-394	702	16	contract	contract	NOUN
ftr-394	702	17	for	for	ADP
ftr-394	702	18	another	another	DET
ftr-394	702	19	annuity	annuity	NOUN
ftr-394	702	20	contract	contract	NOUN
ftr-394	702	21	.	.	PUNCT
ftr-394	703	1	applying	apply	VERB
ftr-394	703	2	a	a	DET
ftr-394	703	3	rule	rule	NOUN
ftr-394	703	4	similar	similar	ADJ
ftr-394	703	5	to	to	ADP
ftr-394	703	6	the	the	DET
ftr-394	703	7	rule	rule	NOUN
ftr-394	703	8	of	of	ADP
ftr-394	703	9	§	§	PROPN
ftr-394	703	10	1031	1031	NUM
ftr-394	703	11	barring	bar	VERB
ftr-394	703	12	the	the	DET
ftr-394	703	13	receipt	receipt	NOUN
ftr-394	703	14	and	and	CCONJ
ftr-394	703	15	control	control	NOUN
ftr-394	703	16	of	of	ADP
ftr-394	703	17	cash	cash	NOUN
ftr-394	703	18	in	in	ADP
ftr-394	703	19	a	a	DET
ftr-394	703	20	like	like	ADJ
ftr-394	703	21	-	-	PUNCT
ftr-394	703	22	kind	kind	NOUN
ftr-394	703	23	exchange	exchange	NOUN
ftr-394	703	24	,	,	PUNCT
ftr-394	703	25	the	the	DET
ftr-394	703	26	irs	irs	PROPN
ftr-394	703	27	has	have	AUX
ftr-394	703	28	ruled	rule	VERB
ftr-394	703	29	that	that	SCONJ
ftr-394	703	30	the	the	DET
ftr-394	703	31	taxpayer	taxpayer	NOUN
ftr-394	703	32	’s	’s	PART
ftr-394	703	33	receipt	receipt	NOUN
ftr-394	703	34	of	of	ADP
ftr-394	703	35	a	a	DET
ftr-394	703	36	check	check	NOUN
ftr-394	703	37	from	from	ADP
ftr-394	703	38	an	an	DET
ftr-394	703	39	insurance	insurance	NOUN
ftr-394	703	40	company	company	NOUN
ftr-394	703	41	issuing	issue	VERB
ftr-394	703	42	one	one	NUM
ftr-394	703	43	annuity	annuity	NOUN
ftr-394	703	44	,	,	PUNCT
ftr-394	703	45	which	which	PRON
ftr-394	703	46	the	the	DET
ftr-394	703	47	taxpayer	taxpayer	NOUN
ftr-394	703	48	endorsed	endorse	VERB
ftr-394	703	49	over	over	ADP
ftr-394	703	50	to	to	ADP
ftr-394	703	51	another	another	DET
ftr-394	703	52	insurance	insurance	NOUN
ftr-394	703	53	company	company	NOUN
ftr-394	703	54	for	for	ADP
ftr-394	703	55	a	a	DET
ftr-394	703	56	replacement	replacement	NOUN
ftr-394	703	57	annuity	annuity	NOUN
ftr-394	703	58	,	,	PUNCT
ftr-394	703	59	is	be	AUX
ftr-394	703	60	not	not	PART
ftr-394	703	61	entitled	entitle	VERB
ftr-394	703	62	to	to	ADP
ftr-394	703	63	nonrecognition	nonrecognition	NOUN
ftr-394	703	64	under	under	ADP
ftr-394	703	65	§	§	PROPN
ftr-394	703	66	1035	1035	NUM
ftr-394	703	67	.	.	PUNCT
ftr-394	704	1	the	the	DET
ftr-394	704	2	transaction	transaction	NOUN
ftr-394	704	3	was	be	AUX
ftr-394	704	4	not	not	PART
ftr-394	704	5	an	an	DET
ftr-394	704	6	exchange	exchange	NOUN
ftr-394	704	7	of	of	ADP
ftr-394	704	8	the	the	DET
ftr-394	704	9	annuity	annuity	NOUN
ftr-394	704	10	contracts	contract	NOUN
ftr-394	704	11	.	.	PUNCT
ftr-394	705	1	the	the	DET
ftr-394	705	2	taxpayer	taxpayer	NOUN
ftr-394	705	3	was	be	AUX
ftr-394	705	4	required	require	VERB
ftr-394	705	5	to	to	PART
ftr-394	705	6	recognize	recognize	VERB
ftr-394	705	7	gross	gross	ADJ
ftr-394	705	8	income	income	NOUN
ftr-394	705	9	under	under	ADP
ftr-394	705	10	§	§	PROPN
ftr-394	705	11	72	72	NUM
ftr-394	705	12	.	.	PUNCT
ftr-394	706	1	the	the	DET
ftr-394	706	2	ruling	ruling	NOUN
ftr-394	706	3	seems	seem	VERB
ftr-394	706	4	to	to	PART
ftr-394	706	5	contradict	contradict	VERB
ftr-394	706	6	the	the	DET
ftr-394	706	7	holding	holding	NOUN
ftr-394	706	8	in	in	ADP
ftr-394	706	9	greene	greene	PROPN
ftr-394	706	10	v.	v.	PROPN
ftr-394	706	11	commissioner	commissioner	PROPN
ftr-394	706	12	,	,	PUNCT
ftr-394	706	13	85	85	NUM
ftr-394	706	14	t.c	t.c	PROPN
ftr-394	706	15	.	.	PROPN
ftr-394	706	16	1024	1024	NUM
ftr-394	706	17	(	(	PUNCT
ftr-394	706	18	1985	1985	NUM
ftr-394	706	19	)	)	PUNCT
ftr-394	706	20	,	,	PUNCT
ftr-394	706	21	which	which	PRON
ftr-394	706	22	allowed	allow	VERB
ftr-394	706	23	nonrecognition	nonrecognition	NOUN
ftr-394	706	24	treatment	treatment	NOUN
ftr-394	706	25	under	under	ADP
ftr-394	706	26	§	§	PROPN
ftr-394	706	27	1035	1035	NUM
ftr-394	706	28	where	where	SCONJ
ftr-394	706	29	,	,	PUNCT
ftr-394	706	30	without	without	ADP
ftr-394	706	31	a	a	DET
ftr-394	706	32	binding	bind	VERB
ftr-394	706	33	obligation	obligation	NOUN
ftr-394	706	34	,	,	PUNCT
ftr-394	706	35	the	the	DET
ftr-394	706	36	taxpayer	taxpayer	NOUN
ftr-394	706	37	received	receive	VERB
ftr-394	706	38	a	a	DET
ftr-394	706	39	check	check	NOUN
ftr-394	706	40	from	from	ADP
ftr-394	706	41	one	one	NUM
ftr-394	706	42	annuity	annuity	NOUN
ftr-394	706	43	contract	contract	NOUN
ftr-394	706	44	that	that	PRON
ftr-394	706	45	she	she	PRON
ftr-394	706	46	endorsed	endorse	VERB
ftr-394	706	47	in	in	ADP
ftr-394	706	48	the	the	DET
ftr-394	706	49	purchase	purchase	NOUN
ftr-394	706	50	of	of	ADP
ftr-394	706	51	a	a	DET
ftr-394	706	52	new	new	ADJ
ftr-394	706	53	annuity	annuity	NOUN
ftr-394	706	54	contract	contract	NOUN
ftr-394	706	55	.	.	PUNCT
ftr-394	707	1	the	the	DET
ftr-394	707	2	annuities	annuity	NOUN
ftr-394	707	3	in	in	ADP
ftr-394	707	4	rev	rev	PROPN
ftr-394	707	5	.	.	PROPN
ftr-394	707	6	rul	rul	PROPN
ftr-394	707	7	.	.	PUNCT
ftr-394	707	8	2007	2007	NUM
ftr-394	707	9	-	-	SYM
ftr-394	707	10	24	24	NUM
ftr-394	707	11	were	be	AUX
ftr-394	707	12	not	not	PART
ftr-394	707	13	in	in	ADP
ftr-394	707	14	qualified	qualified	ADJ
ftr-394	707	15	plans	plan	NOUN
ftr-394	707	16	.	.	PUNCT
ftr-394	708	1	in	in	ADP
ftr-394	708	2	greene	greene	PROPN
ftr-394	708	3	the	the	DET
ftr-394	708	4	funds	fund	NOUN
ftr-394	708	5	were	be	AUX
ftr-394	708	6	moved	move	VERB
ftr-394	708	7	between	between	ADP
ftr-394	708	8	qualifying	qualify	VERB
ftr-394	708	9	§	§	PROPN
ftr-394	708	10	403(b	403(b	PROPN
ftr-394	708	11	)	)	PUNCT
ftr-394	708	12	plans	plan	NOUN
ftr-394	708	13	,	,	PUNCT
ftr-394	708	14	but	but	CCONJ
ftr-394	708	15	the	the	DET
ftr-394	708	16	rollover	rollover	NOUN
ftr-394	708	17	rules	rule	NOUN
ftr-394	708	18	of	of	ADP
ftr-394	708	19	§	§	PROPN
ftr-394	708	20	403(b)(8	403(b)(8	PROPN
ftr-394	708	21	)	)	PUNCT
ftr-394	708	22	were	be	AUX
ftr-394	708	23	not	not	PART
ftr-394	708	24	applicable	applicable	ADJ
ftr-394	708	25	in	in	ADP
ftr-394	708	26	greene	greene	PROPN
ftr-394	708	27	.	.	PUNCT
ftr-394	709	1	iv	iv	X
ftr-394	709	2	.	.	PUNCT
ftr-394	709	3	compensation	compensation	NOUN
ftr-394	709	4	issues	issue	NOUN
ftr-394	709	5	a.	a.	NOUN
ftr-394	709	6	fringe	fringe	NOUN
ftr-394	709	7	benefits	benefit	NOUN
ftr-394	709	8	1	1	NUM
ftr-394	709	9	.	.	PUNCT
ftr-394	710	1	guidance	guidance	NOUN
ftr-394	710	2	on	on	ADP
ftr-394	710	3	health	health	NOUN
ftr-394	710	4	savings	saving	NOUN
ftr-394	710	5	accounts	account	NOUN
ftr-394	710	6	.	.	PUNCT
ftr-394	711	1	notice	notice	VERB
ftr-394	711	2	2004	2004	NUM
ftr-394	711	3	-	-	SYM
ftr-394	711	4	2	2	NUM
ftr-394	711	5	,	,	PUNCT
ftr-394	711	6	2004	2004	NUM
ftr-394	711	7	-	-	SYM
ftr-394	711	8	1	1	NUM
ftr-394	711	9	c.b	c.b	PROPN
ftr-394	711	10	.	.	PROPN
ftr-394	711	11	269	269	NUM
ftr-394	711	12	(	(	PUNCT
ftr-394	711	13	1/12/04	1/12/04	NUM
ftr-394	711	14	)	)	PUNCT
ftr-394	711	15	.	.	PUNCT
ftr-394	712	1	the	the	DET
ftr-394	712	2	irs	irs	PROPN
ftr-394	712	3	has	have	AUX
ftr-394	712	4	issued	issue	VERB
ftr-394	712	5	guidance	guidance	NOUN
ftr-394	712	6	in	in	ADP
ftr-394	712	7	q&a	q&a	PROPN
ftr-394	712	8	form	form	NOUN
ftr-394	712	9	on	on	ADP
ftr-394	712	10	health	health	NOUN
ftr-394	712	11	savings	saving	NOUN
ftr-394	712	12	accounts	account	NOUN
ftr-394	712	13	under	under	ADP
ftr-394	712	14	new	new	ADJ
ftr-394	712	15	§	§	PROPN
ftr-394	712	16	223	223	NUM
ftr-394	712	17	(	(	PUNCT
ftr-394	712	18	added	add	VERB
ftr-394	712	19	by	by	ADP
ftr-394	712	20	§	§	PROPN
ftr-394	712	21	1201	1201	NUM
ftr-394	712	22	of	of	ADP
ftr-394	712	23	the	the	DET
ftr-394	712	24	medicare	medicare	PROPN
ftr-394	712	25	prescription	prescription	NOUN
ftr-394	712	26	drug	drug	NOUN
ftr-394	712	27	,	,	PUNCT
ftr-394	712	28	improvement	improvement	NOUN
ftr-394	712	29	,	,	PUNCT
ftr-394	712	30	and	and	CCONJ
ftr-394	712	31	modernization	modernization	NOUN
ftr-394	712	32	act	act	NOUN
ftr-394	712	33	of	of	ADP
ftr-394	712	34	2003	2003	NUM
ftr-394	712	35	)	)	PUNCT
ftr-394	712	36	.	.	PUNCT
ftr-394	713	1	this	this	DET
ftr-394	713	2	guidance	guidance	NOUN
ftr-394	713	3	provides	provide	VERB
ftr-394	713	4	basic	basic	ADJ
ftr-394	713	5	information	information	NOUN
ftr-394	713	6	about	about	ADP
ftr-394	713	7	hsas	hsa	NOUN
ftr-394	713	8	.	.	PUNCT
ftr-394	714	1	this	this	DET
ftr-394	714	2	new	new	ADJ
ftr-394	714	3	provision	provision	NOUN
ftr-394	714	4	offers	offer	VERB
ftr-394	714	5	health	health	NOUN
ftr-394	714	6	spending	spending	NOUN
ftr-394	714	7	accounts	account	NOUN
ftr-394	714	8	without	without	ADP
ftr-394	714	9	the	the	DET
ftr-394	714	10	“	"	PUNCT
ftr-394	714	11	use	use	NOUN
ftr-394	714	12	it	it	PRON
ftr-394	714	13	or	or	CCONJ
ftr-394	714	14	lose	lose	VERB
ftr-394	714	15	it	it	PRON
ftr-394	714	16	”	"	PUNCT
ftr-394	714	17	requirement	requirement	NOUN
ftr-394	714	18	of	of	ADP
ftr-394	714	19	health	health	NOUN
ftr-394	714	20	fsas	fsa	NOUN
ftr-394	714	21	.	.	PUNCT
ftr-394	715	1	a.	a.	NOUN
ftr-394	715	2	the	the	DET
ftr-394	715	3	tax	tax	NOUN
ftr-394	715	4	relief	relief	NOUN
ftr-394	715	5	and	and	CCONJ
ftr-394	715	6	health	health	NOUN
ftr-394	715	7	care	care	NOUN
ftr-394	715	8	act	act	NOUN
ftr-394	715	9	of	of	ADP
ftr-394	715	10	2006	2006	NUM
ftr-394	715	11	§	§	NOUN
ftr-394	715	12	302	302	NUM
ftr-394	715	13	adds	add	VERB
ftr-394	715	14	new	new	ADJ
ftr-394	715	15	code	code	NOUN
ftr-394	715	16	§	§	PROPN
ftr-394	715	17	106(e	106(e	PROPN
ftr-394	715	18	)	)	PUNCT
ftr-394	715	19	to	to	PART
ftr-394	715	20	permit	permit	VERB
ftr-394	715	21	one	one	NUM
ftr-394	715	22	-	-	PUNCT
ftr-394	715	23	time	time	NOUN
ftr-394	715	24	transfers	transfer	NOUN
ftr-394	715	25	to	to	ADP
ftr-394	715	26	health	health	NOUN
ftr-394	715	27	savings	saving	NOUN
ftr-394	715	28	accounts	account	NOUN
ftr-394	715	29	from	from	ADP
ftr-394	715	30	health	health	NOUN
ftr-394	715	31	flexible	flexible	ADJ
ftr-394	715	32	spending	spending	NOUN
ftr-394	715	33	arrangements	arrangement	NOUN
ftr-394	715	34	and	and	CCONJ
ftr-394	715	35	health	health	NOUN
ftr-394	715	36	reimbursement	reimbursement	NOUN
ftr-394	715	37	arrangements	arrangement	NOUN
ftr-394	715	38	.	.	PUNCT
ftr-394	716	1	b.	b.	PROPN
ftr-394	717	1	the	the	DET
ftr-394	717	2	tax	tax	NOUN
ftr-394	717	3	relief	relief	NOUN
ftr-394	717	4	and	and	CCONJ
ftr-394	717	5	health	health	NOUN
ftr-394	717	6	care	care	NOUN
ftr-394	717	7	act	act	NOUN
ftr-394	717	8	of	of	ADP
ftr-394	717	9	2006	2006	NUM
ftr-394	717	10	§	§	PROPN
ftr-394	717	11	303	303	NUM
ftr-394	717	12	amends	amend	NOUN
ftr-394	717	13	code	code	PROPN
ftr-394	717	14	§	§	PROPN
ftr-394	717	15	223(b)(2	223(b)(2	NUM
ftr-394	717	16	)	)	PUNCT
ftr-394	717	17	to	to	PART
ftr-394	717	18	repeal	repeal	VERB
ftr-394	717	19	the	the	DET
ftr-394	717	20	annual	annual	ADJ
ftr-394	717	21	deductible	deductible	ADJ
ftr-394	717	22	limitation	limitation	NOUN
ftr-394	717	23	on	on	ADP
ftr-394	717	24	hsa	hsa	PROPN
ftr-394	717	25	contributions	contribution	NOUN
ftr-394	717	26	and	and	CCONJ
ftr-394	717	27	allow	allow	VERB
ftr-394	717	28	monthly	monthly	ADJ
ftr-394	717	29	contributions	contribution	NOUN
ftr-394	717	30	of	of	ADP
ftr-394	717	31	$	$	SYM
ftr-394	717	32	2,250	2,250	NUM
ftr-394	717	33	for	for	ADP
ftr-394	717	34	individuals	individual	NOUN
ftr-394	717	35	and	and	CCONJ
ftr-394	717	36	$	$	SYM
ftr-394	717	37	4,500	4,500	NUM
ftr-394	717	38	per	per	ADP
ftr-394	717	39	family	family	NOUN
ftr-394	717	40	,	,	PUNCT
ftr-394	717	41	adjusted	adjust	VERB
ftr-394	717	42	for	for	ADP
ftr-394	717	43	inflation	inflation	NOUN
ftr-394	717	44	,	,	PUNCT
ftr-394	717	45	$	$	SYM
ftr-394	717	46	2,700	2,700	NUM
ftr-394	717	47	(	(	PUNCT
ftr-394	717	48	$	$	SYM
ftr-394	717	49	5,454	5,454	NUM
ftr-394	717	50	family	family	NOUN
ftr-394	717	51	)	)	PUNCT
ftr-394	717	52	even	even	ADV
ftr-394	717	53	if	if	SCONJ
ftr-394	717	54	the	the	DET
ftr-394	717	55	deductible	deductible	NOUN
ftr-394	717	56	is	be	AUX
ftr-394	717	57	less	less	ADJ
ftr-394	717	58	that	that	SCONJ
ftr-394	717	59	those	those	DET
ftr-394	717	60	amounts	amount	NOUN
ftr-394	717	61	.	.	PUNCT
ftr-394	718	1	for	for	ADP
ftr-394	718	2	2007	2007	NUM
ftr-394	718	3	,	,	PUNCT
ftr-394	718	4	the	the	DET
ftr-394	718	5	750	750	NUM
ftr-394	718	6	florida	florida	PROPN
ftr-394	718	7	tax	tax	NOUN
ftr-394	718	8	review	review	NOUN
ftr-394	718	9	[	[	X
ftr-394	718	10	vol	vol	NOUN
ftr-394	718	11	.	.	PUNCT
ftr-394	718	12	8	8	NUM
ftr-394	718	13	:	:	PUNCT
ftr-394	718	14	si	si	ADJ
ftr-394	718	15	inflation	inflation	NOUN
ftr-394	718	16	adjusted	adjust	VERB
ftr-394	718	17	amount	amount	NOUN
ftr-394	718	18	was	be	AUX
ftr-394	718	19	$	$	SYM
ftr-394	718	20	2,850	2,850	NUM
ftr-394	718	21	for	for	ADP
ftr-394	718	22	individuals	individual	NOUN
ftr-394	718	23	and	and	CCONJ
ftr-394	718	24	$	$	SYM
ftr-394	718	25	5,650	5,650	NUM
ftr-394	718	26	per	per	ADP
ftr-394	718	27	family	family	NOUN
ftr-394	718	28	.	.	PUNCT
ftr-394	719	1	rev	rev	PROPN
ftr-394	719	2	.	.	PROPN
ftr-394	719	3	proc	proc	PROPN
ftr-394	719	4	.	.	PUNCT
ftr-394	720	1	2006	2006	NUM
ftr-394	720	2	-	-	SYM
ftr-394	720	3	53	53	NUM
ftr-394	720	4	,	,	PUNCT
ftr-394	720	5	2006	2006	NUM
ftr-394	720	6	-	-	SYM
ftr-394	720	7	48	48	NUM
ftr-394	720	8	i.r.b	i.r.b	NOUN
ftr-394	720	9	.	.	PUNCT
ftr-394	721	1	996	996	NUM
ftr-394	721	2	,	,	PUNCT
ftr-394	721	3	§	§	PROPN
ftr-394	721	4	3.24	3.24	NUM
ftr-394	721	5	.	.	PUNCT
ftr-394	722	1	c.	c.	NOUN
ftr-394	722	2	the	the	DET
ftr-394	722	3	tax	tax	NOUN
ftr-394	722	4	relief	relief	NOUN
ftr-394	722	5	and	and	CCONJ
ftr-394	722	6	health	health	NOUN
ftr-394	722	7	care	care	NOUN
ftr-394	722	8	act	act	NOUN
ftr-394	722	9	of	of	ADP
ftr-394	722	10	2006	2006	NUM
ftr-394	722	11	§	§	X
ftr-394	722	12	306	306	NUM
ftr-394	722	13	adds	add	VERB
ftr-394	722	14	new	new	ADJ
ftr-394	722	15	code	code	NOUN
ftr-394	722	16	§	§	PROPN
ftr-394	722	17	4980g(d	4980g(d	NOUN
ftr-394	722	18	)	)	PUNCT
ftr-394	722	19	to	to	PART
ftr-394	722	20	provide	provide	VERB
ftr-394	722	21	for	for	ADP
ftr-394	722	22	an	an	DET
ftr-394	722	23	exception	exception	NOUN
ftr-394	722	24	to	to	ADP
ftr-394	722	25	the	the	DET
ftr-394	722	26	current	current	ADJ
ftr-394	722	27	requirement	requirement	NOUN
ftr-394	722	28	that	that	SCONJ
ftr-394	722	29	employer	employer	NOUN
ftr-394	722	30	contributions	contribution	NOUN
ftr-394	722	31	to	to	ADP
ftr-394	722	32	hsas	hsa	NOUN
ftr-394	722	33	be	be	AUX
ftr-394	722	34	“	"	PUNCT
ftr-394	722	35	comparable	comparable	ADJ
ftr-394	722	36	”	"	PUNCT
ftr-394	722	37	for	for	ADP
ftr-394	722	38	all	all	DET
ftr-394	722	39	employees	employee	NOUN
ftr-394	722	40	by	by	ADP
ftr-394	722	41	allowing	allow	VERB
ftr-394	722	42	employers	employer	NOUN
ftr-394	722	43	to	to	PART
ftr-394	722	44	provide	provide	VERB
ftr-394	722	45	additional	additional	ADJ
ftr-394	722	46	contributions	contribution	NOUN
ftr-394	722	47	to	to	ADP
ftr-394	722	48	lower	lower	ADV
ftr-394	722	49	-	-	PUNCT
ftr-394	722	50	paid	pay	VERB
ftr-394	722	51	workers	worker	NOUN
ftr-394	722	52	.	.	PUNCT
ftr-394	723	1	d.	d.	PROPN
ftr-394	723	2	the	the	DET
ftr-394	723	3	tax	tax	NOUN
ftr-394	723	4	relief	relief	NOUN
ftr-394	723	5	and	and	CCONJ
ftr-394	723	6	health	health	NOUN
ftr-394	723	7	care	care	NOUN
ftr-394	723	8	act	act	NOUN
ftr-394	723	9	of	of	ADP
ftr-394	723	10	2006	2006	NUM
ftr-394	723	11	§	§	PROPN
ftr-394	723	12	307	307	NUM
ftr-394	723	13	adds	add	VERB
ftr-394	723	14	new	new	ADJ
ftr-394	723	15	code	code	NOUN
ftr-394	723	16	§	§	NOUN
ftr-394	723	17	408(d)(9	408(d)(9	NOUN
ftr-394	723	18	)	)	PUNCT
ftr-394	723	19	to	to	PART
ftr-394	723	20	permit	permit	VERB
ftr-394	723	21	one	one	NUM
ftr-394	723	22	-	-	PUNCT
ftr-394	723	23	time	time	NOUN
ftr-394	723	24	distributions	distribution	NOUN
ftr-394	723	25	from	from	ADP
ftr-394	723	26	iras	ira	NOUN
ftr-394	723	27	to	to	PART
ftr-394	723	28	fund	fund	VERB
ftr-394	723	29	hsas	hsa	NOUN
ftr-394	723	30	.	.	PUNCT
ftr-394	724	1	this	this	PRON
ftr-394	724	2	would	would	AUX
ftr-394	724	3	allow	allow	VERB
ftr-394	724	4	those	those	PRON
ftr-394	724	5	who	who	PRON
ftr-394	724	6	can	can	AUX
ftr-394	724	7	not	not	PART
ftr-394	724	8	afford	afford	VERB
ftr-394	724	9	to	to	PART
ftr-394	724	10	fully	fully	ADV
ftr-394	724	11	fund	fund	VERB
ftr-394	724	12	an	an	DET
ftr-394	724	13	hsa	hsa	PROPN
ftr-394	724	14	with	with	ADP
ftr-394	724	15	direct	direct	ADJ
ftr-394	724	16	contributions	contribution	NOUN
ftr-394	724	17	to	to	PART
ftr-394	724	18	move	move	VERB
ftr-394	724	19	ira	ira	PROPN
ftr-394	724	20	money	money	NOUN
ftr-394	724	21	to	to	ADP
ftr-394	724	22	a	a	DET
ftr-394	724	23	more	more	ADV
ftr-394	724	24	taxadvantaged	taxadvantage	VERB
ftr-394	724	25	position	position	NOUN
ftr-394	724	26	.	.	PUNCT
ftr-394	725	1	2	2	X
ftr-394	725	2	.	.	X
ftr-394	725	3	rev	rev	PROPN
ftr-394	725	4	.	.	PROPN
ftr-394	725	5	rul	rul	PROPN
ftr-394	725	6	.	.	PUNCT
ftr-394	725	7	2007	2007	NUM
ftr-394	725	8	-	-	SYM
ftr-394	725	9	17	17	NUM
ftr-394	725	10	,	,	PUNCT
ftr-394	725	11	2007	2007	NUM
ftr-394	725	12	-	-	SYM
ftr-394	725	13	13	13	NUM
ftr-394	725	14	i.r.b	i.r.b	NOUN
ftr-394	725	15	.	.	PUNCT
ftr-394	726	1	805	805	NUM
ftr-394	726	2	(	(	PUNCT
ftr-394	726	3	3/26/07	3/26/07	NUM
ftr-394	726	4	)	)	PUNCT
ftr-394	726	5	.	.	PUNCT
ftr-394	727	1	this	this	DET
ftr-394	727	2	ruling	ruling	NOUN
ftr-394	727	3	updates	update	VERB
ftr-394	727	4	mileage	mileage	NOUN
ftr-394	727	5	rates	rate	NOUN
ftr-394	727	6	for	for	ADP
ftr-394	727	7	employer	employer	NOUN
ftr-394	727	8	-	-	PUNCT
ftr-394	727	9	provided	provide	VERB
ftr-394	727	10	non	non	ADJ
ftr-394	727	11	-	-	ADJ
ftr-394	727	12	commercial	commercial	ADJ
ftr-394	727	13	aircraft	aircraft	NOUN
ftr-394	727	14	for	for	ADP
ftr-394	727	15	the	the	DET
ftr-394	727	16	first	first	ADJ
ftr-394	727	17	half	half	NOUN
ftr-394	727	18	of	of	ADP
ftr-394	727	19	2007	2007	NUM
ftr-394	727	20	.	.	PUNCT
ftr-394	728	1	3	3	X
ftr-394	728	2	.	.	PUNCT
ftr-394	728	3	t.d	t.d	PROPN
ftr-394	728	4	.	.	NOUN
ftr-394	728	5	9349	9349	NUM
ftr-394	728	6	,	,	PUNCT
ftr-394	728	7	section	section	NOUN
ftr-394	728	8	125	125	NUM
ftr-394	728	9	–	–	PUNCT
ftr-394	728	10	cafeteria	cafeteria	NOUN
ftr-394	728	11	plans	plan	NOUN
ftr-394	728	12	,	,	PUNCT
ftr-394	728	13	72	72	NUM
ftr-394	728	14	f.r	f.r	NOUN
ftr-394	728	15	.	.	PROPN
ftr-394	728	16	41891	41891	NUM
ftr-394	728	17	(	(	PUNCT
ftr-394	728	18	8/1/07	8/1/07	NUM
ftr-394	728	19	)	)	PUNCT
ftr-394	728	20	.	.	PUNCT
ftr-394	729	1	the	the	DET
ftr-394	729	2	irs	irs	PROPN
ftr-394	729	3	has	have	AUX
ftr-394	729	4	removed	remove	VERB
ftr-394	729	5	temporary	temporary	ADJ
ftr-394	729	6	regulations	regulation	NOUN
ftr-394	729	7	on	on	ADP
ftr-394	729	8	benefits	benefit	NOUN
ftr-394	729	9	that	that	PRON
ftr-394	729	10	may	may	AUX
ftr-394	729	11	be	be	AUX
ftr-394	729	12	offered	offer	VERB
ftr-394	729	13	under	under	ADP
ftr-394	729	14	a	a	DET
ftr-394	729	15	§	§	PROPN
ftr-394	729	16	125	125	NUM
ftr-394	729	17	cafeteria	cafeteria	NOUN
ftr-394	729	18	plan	plan	NOUN
ftr-394	729	19	because	because	SCONJ
ftr-394	729	20	these	these	DET
ftr-394	729	21	temporary	temporary	ADJ
ftr-394	729	22	regulations	regulation	NOUN
ftr-394	729	23	–	–	PUNCT
ftr-394	729	24	published	publish	VERB
ftr-394	729	25	more	more	ADJ
ftr-394	729	26	than	than	ADP
ftr-394	729	27	two	two	NUM
ftr-394	729	28	decades	decade	NOUN
ftr-394	729	29	ago	ago	ADV
ftr-394	729	30	–	–	PUNCT
ftr-394	729	31	have	have	AUX
ftr-394	729	32	been	be	AUX
ftr-394	729	33	rendered	render	VERB
ftr-394	729	34	obsolete	obsolete	ADJ
ftr-394	729	35	by	by	ADP
ftr-394	729	36	subsequent	subsequent	ADJ
ftr-394	729	37	proposed	propose	VERB
ftr-394	729	38	regulations	regulation	NOUN
ftr-394	729	39	and	and	CCONJ
ftr-394	729	40	other	other	ADJ
ftr-394	729	41	§	§	PROPN
ftr-394	729	42	125	125	NUM
ftr-394	729	43	guidance	guidance	NOUN
ftr-394	729	44	.	.	PUNCT
ftr-394	730	1	a.	a.	NOUN
ftr-394	730	2	reg-142695	reg-142695	PROPN
ftr-394	730	3	-	-	PUNCT
ftr-394	730	4	05	05	PROPN
ftr-394	730	5	,	,	PUNCT
ftr-394	730	6	employee	employee	NOUN
ftr-394	730	7	benefits	benefit	NOUN
ftr-394	730	8	–	–	PUNCT
ftr-394	730	9	cafeteria	cafeteria	NOUN
ftr-394	730	10	plans	plan	NOUN
ftr-394	730	11	,	,	PUNCT
ftr-394	730	12	72	72	NUM
ftr-394	730	13	f.r	f.r	NOUN
ftr-394	730	14	.	.	PROPN
ftr-394	730	15	43937	43937	NUM
ftr-394	730	16	(	(	PUNCT
ftr-394	730	17	8/6/07	8/6/07	NUM
ftr-394	730	18	)	)	PUNCT
ftr-394	730	19	.	.	PUNCT
ftr-394	731	1	new	new	ADJ
ftr-394	731	2	cafeteria	cafeteria	NOUN
ftr-394	731	3	plan	plan	NOUN
ftr-394	731	4	regulations	regulation	NOUN
ftr-394	731	5	under	under	ADP
ftr-394	731	6	§	§	PROPN
ftr-394	731	7	125	125	NUM
ftr-394	731	8	are	be	AUX
ftr-394	731	9	proposed	propose	VERB
ftr-394	731	10	,	,	PUNCT
ftr-394	731	11	including	include	VERB
ftr-394	731	12	:	:	PUNCT
ftr-394	731	13	general	general	ADJ
ftr-394	731	14	rules	rule	NOUN
ftr-394	731	15	on	on	ADP
ftr-394	731	16	qualified	qualified	ADJ
ftr-394	731	17	and	and	CCONJ
ftr-394	731	18	nonqualified	nonqualified	ADJ
ftr-394	731	19	benefits	benefit	NOUN
ftr-394	731	20	in	in	ADP
ftr-394	731	21	cafeteria	cafeteria	NOUN
ftr-394	731	22	plans	plan	NOUN
ftr-394	731	23	(	(	PUNCT
ftr-394	731	24	new	new	ADJ
ftr-394	731	25	prop	prop	NOUN
ftr-394	731	26	.	.	PUNCT
ftr-394	732	1	reg	reg	NOUN
ftr-394	732	2	.	.	PUNCT
ftr-394	733	1	§	§	PROPN
ftr-394	733	2	1.125	1.125	NUM
ftr-394	733	3	-	-	SYM
ftr-394	733	4	1	1	NUM
ftr-394	733	5	)	)	PUNCT
ftr-394	733	6	;	;	PUNCT
ftr-394	733	7	general	general	ADJ
ftr-394	733	8	rules	rule	NOUN
ftr-394	733	9	on	on	ADP
ftr-394	733	10	elections	election	NOUN
ftr-394	733	11	(	(	PUNCT
ftr-394	733	12	new	new	ADJ
ftr-394	733	13	prop	prop	NOUN
ftr-394	733	14	.	.	PUNCT
ftr-394	734	1	reg	reg	NOUN
ftr-394	734	2	.	.	PUNCT
ftr-394	735	1	§	§	PROPN
ftr-394	735	2	1.125	1.125	NUM
ftr-394	735	3	-	-	SYM
ftr-394	735	4	2	2	NUM
ftr-394	735	5	)	)	PUNCT
ftr-394	735	6	;	;	PUNCT
ftr-394	735	7	general	general	ADJ
ftr-394	735	8	rules	rule	NOUN
ftr-394	735	9	on	on	ADP
ftr-394	735	10	flexible	flexible	ADJ
ftr-394	735	11	spending	spending	NOUN
ftr-394	735	12	arrangements	arrangement	NOUN
ftr-394	735	13	(	(	PUNCT
ftr-394	735	14	new	new	ADJ
ftr-394	735	15	prop	prop	NOUN
ftr-394	735	16	.	.	PUNCT
ftr-394	736	1	reg	reg	NOUN
ftr-394	736	2	.	.	PUNCT
ftr-394	737	1	§	§	PROPN
ftr-394	737	2	1.125	1.125	NUM
ftr-394	737	3	-	-	SYM
ftr-394	737	4	5	5	NUM
ftr-394	737	5	)	)	PUNCT
ftr-394	737	6	;	;	PUNCT
ftr-394	737	7	general	general	ADJ
ftr-394	737	8	rules	rule	NOUN
ftr-394	737	9	on	on	ADP
ftr-394	737	10	substantiation	substantiation	NOUN
ftr-394	737	11	of	of	ADP
ftr-394	737	12	expenses	expense	NOUN
ftr-394	737	13	for	for	ADP
ftr-394	737	14	qualified	qualified	ADJ
ftr-394	737	15	benefits	benefit	NOUN
ftr-394	737	16	(	(	PUNCT
ftr-394	737	17	new	new	ADJ
ftr-394	737	18	prop	prop	NOUN
ftr-394	737	19	.	.	PUNCT
ftr-394	738	1	reg	reg	NOUN
ftr-394	738	2	.	.	PUNCT
ftr-394	739	1	§	§	PROPN
ftr-394	739	2	1.125	1.125	NUM
ftr-394	739	3	-	-	SYM
ftr-394	739	4	6	6	NUM
ftr-394	739	5	)	)	PUNCT
ftr-394	739	6	;	;	PUNCT
ftr-394	739	7	and	and	CCONJ
ftr-394	739	8	nondiscrimination	nondiscrimination	NOUN
ftr-394	739	9	rules	rule	NOUN
ftr-394	739	10	(	(	PUNCT
ftr-394	739	11	new	new	ADJ
ftr-394	739	12	prop	prop	NOUN
ftr-394	739	13	.	.	PUNCT
ftr-394	740	1	reg	reg	NOUN
ftr-394	740	2	.	.	PUNCT
ftr-394	741	1	§	§	PROPN
ftr-394	741	2	1.125	1.125	NUM
ftr-394	741	3	-	-	SYM
ftr-394	741	4	7	7	NUM
ftr-394	741	5	)	)	PUNCT
ftr-394	741	6	.	.	PUNCT
ftr-394	742	1	the	the	DET
ftr-394	742	2	new	new	ADJ
ftr-394	742	3	proposed	propose	VERB
ftr-394	742	4	regulations	regulation	NOUN
ftr-394	742	5	,	,	PUNCT
ftr-394	742	6	prop	prop	NOUN
ftr-394	742	7	.	.	PUNCT
ftr-394	743	1	reg	reg	PROPN
ftr-394	743	2	.	.	PUNCT
ftr-394	744	1	§	§	PROPN
ftr-394	744	2	§	§	PROPN
ftr-394	744	3	1.125	1.125	NUM
ftr-394	744	4	-	-	SYM
ftr-394	744	5	1	1	NUM
ftr-394	744	6	,	,	PUNCT
ftr-394	744	7	1.125	1.125	NUM
ftr-394	744	8	-	-	SYM
ftr-394	744	9	2	2	NUM
ftr-394	744	10	,	,	PUNCT
ftr-394	744	11	1.125	1.125	NUM
ftr-394	744	12	-	-	SYM
ftr-394	744	13	5	5	NUM
ftr-394	744	14	,	,	PUNCT
ftr-394	744	15	1.125	1.125	NUM
ftr-394	744	16	-	-	SYM
ftr-394	744	17	6	6	NUM
ftr-394	744	18	and	and	CCONJ
ftr-394	744	19	§	§	PROPN
ftr-394	744	20	1.125	1.125	NUM
ftr-394	744	21	-	-	SYM
ftr-394	744	22	7	7	NUM
ftr-394	744	23	,	,	PUNCT
ftr-394	744	24	consolidate	consolidate	VERB
ftr-394	744	25	and	and	CCONJ
ftr-394	744	26	restate	restate	ADJ
ftr-394	744	27	prop	prop	NOUN
ftr-394	744	28	.	.	PUNCT
ftr-394	745	1	reg	reg	NOUN
ftr-394	745	2	.	.	PUNCT
ftr-394	746	1	§	§	PROPN
ftr-394	746	2	1.125	1.125	NUM
ftr-394	746	3	-	-	SYM
ftr-394	746	4	1	1	NUM
ftr-394	746	5	(	(	PUNCT
ftr-394	746	6	1984	1984	NUM
ftr-394	746	7	,	,	PUNCT
ftr-394	746	8	1997	1997	NUM
ftr-394	746	9	,	,	PUNCT
ftr-394	746	10	2000	2000	NUM
ftr-394	746	11	)	)	PUNCT
ftr-394	746	12	,	,	PUNCT
ftr-394	746	13	§	§	PROPN
ftr-394	746	14	1.125	1.125	NUM
ftr-394	746	15	-	-	SYM
ftr-394	746	16	2	2	NUM
ftr-394	746	17	(	(	PUNCT
ftr-394	746	18	1989	1989	NUM
ftr-394	746	19	,	,	PUNCT
ftr-394	746	20	1997	1997	NUM
ftr-394	746	21	,	,	PUNCT
ftr-394	746	22	2000	2000	NUM
ftr-394	746	23	)	)	PUNCT
ftr-394	746	24	and	and	CCONJ
ftr-394	746	25	§	§	PROPN
ftr-394	746	26	1.125	1.125	NUM
ftr-394	746	27	-	-	SYM
ftr-394	746	28	2	2	NUM
ftr-394	746	29	t	t	NOUN
ftr-394	746	30	(	(	PUNCT
ftr-394	746	31	1986	1986	NUM
ftr-394	746	32	)	)	PUNCT
ftr-394	746	33	.	.	PUNCT
ftr-394	747	1	b.	b.	PROPN
ftr-394	748	1	qualified	qualify	VERB
ftr-394	748	2	deferred	defer	VERB
ftr-394	748	3	compensation	compensation	NOUN
ftr-394	748	4	plans	plan	NOUN
ftr-394	748	5	1	1	NUM
ftr-394	748	6	.	.	NOUN
ftr-394	748	7	beginning	begin	VERB
ftr-394	748	8	in	in	ADP
ftr-394	748	9	2008	2008	NUM
ftr-394	748	10	,	,	PUNCT
ftr-394	748	11	401(k	401(k	NOUN
ftr-394	748	12	)	)	PUNCT
ftr-394	748	13	plans	plan	NOUN
ftr-394	748	14	may	may	AUX
ftr-394	748	15	contain	contain	VERB
ftr-394	748	16	an	an	DET
ftr-394	748	17	automatic	automatic	ADJ
ftr-394	748	18	contribution	contribution	NOUN
ftr-394	748	19	feature	feature	NOUN
ftr-394	748	20	.	.	PUNCT
ftr-394	749	1	pension	pension	NOUN
ftr-394	749	2	protection	protection	PROPN
ftr-394	749	3	act	act	PROPN
ftr-394	749	4	§	§	PROPN
ftr-394	749	5	902	902	NUM
ftr-394	749	6	adds	add	VERB
ftr-394	749	7	new	new	ADJ
ftr-394	749	8	code	code	NOUN
ftr-394	749	9	§	§	PROPN
ftr-394	749	10	401(k)(13	401(k)(13	NUM
ftr-394	749	11	)	)	PUNCT
ftr-394	749	12	to	to	PART
ftr-394	749	13	permit	permit	VERB
ftr-394	749	14	qualified	qualified	ADJ
ftr-394	749	15	automatic	automatic	ADJ
ftr-394	749	16	enrollment	enrollment	NOUN
ftr-394	749	17	in	in	ADP
ftr-394	749	18	401(k	401(k	PROPN
ftr-394	749	19	)	)	PUNCT
ftr-394	749	20	plans	plan	NOUN
ftr-394	749	21	,	,	PUNCT
ftr-394	749	22	under	under	ADP
ftr-394	749	23	which	which	PRON
ftr-394	749	24	an	an	DET
ftr-394	749	25	employee	employee	NOUN
ftr-394	749	26	is	be	AUX
ftr-394	749	27	enrolled	enrol	VERB
ftr-394	749	28	to	to	PART
ftr-394	749	29	make	make	VERB
ftr-394	749	30	elective	elective	ADJ
ftr-394	749	31	contributions	contribution	NOUN
ftr-394	749	32	unless	unless	SCONJ
ftr-394	749	33	2008	2008	NUM
ftr-394	749	34	]	]	PUNCT
ftr-394	749	35	recent	recent	ADJ
ftr-394	749	36	developments	development	NOUN
ftr-394	749	37	in	in	ADP
ftr-394	749	38	federal	federal	ADJ
ftr-394	749	39	income	income	NOUN
ftr-394	749	40	taxation	taxation	NOUN
ftr-394	749	41	751	751	NUM
ftr-394	749	42	he	he	PRON
ftr-394	749	43	or	or	CCONJ
ftr-394	749	44	she	she	PRON
ftr-394	749	45	affirmatively	affirmatively	ADV
ftr-394	749	46	elects	elect	VERB
ftr-394	749	47	otherwise	otherwise	ADV
ftr-394	749	48	.	.	PUNCT
ftr-394	750	1	this	this	DET
ftr-394	750	2	provision	provision	NOUN
ftr-394	750	3	is	be	AUX
ftr-394	750	4	effective	effective	ADJ
ftr-394	750	5	for	for	ADP
ftr-394	750	6	plan	plan	NOUN
ftr-394	750	7	years	year	NOUN
ftr-394	750	8	beginning	begin	VERB
ftr-394	750	9	after	after	ADP
ftr-394	750	10	12/31/07	12/31/07	PROPN
ftr-394	750	11	.	.	PROPN
ftr-394	750	12	•	•	NUM
ftr-394	750	13	note	note	VERB
ftr-394	750	14	that	that	SCONJ
ftr-394	750	15	employer	employer	NOUN
ftr-394	750	16	matching	matching	NOUN
ftr-394	750	17	costs	cost	NOUN
ftr-394	750	18	should	should	AUX
ftr-394	750	19	be	be	AUX
ftr-394	750	20	expected	expect	VERB
ftr-394	750	21	to	to	PART
ftr-394	750	22	increase	increase	VERB
ftr-394	750	23	because	because	SCONJ
ftr-394	750	24	participation	participation	NOUN
ftr-394	750	25	can	can	AUX
ftr-394	750	26	be	be	AUX
ftr-394	750	27	expected	expect	VERB
ftr-394	750	28	to	to	PART
ftr-394	750	29	increase	increase	VERB
ftr-394	750	30	.	.	PUNCT
ftr-394	751	1	a.	a.	PROPN
ftr-394	751	2	polly	polly	PROPN
ftr-394	751	3	want	want	VERB
ftr-394	751	4	a	a	DET
ftr-394	751	5	qaca	qaca	NOUN
ftr-394	751	6	?	?	PUNCT
ftr-394	752	1	reg-133300	reg-133300	PROPN
ftr-394	752	2	-	-	PUNCT
ftr-394	752	3	07	07	NUM
ftr-394	752	4	,	,	PUNCT
ftr-394	752	5	automatic	automatic	ADJ
ftr-394	752	6	contribution	contribution	NOUN
ftr-394	752	7	arrangements	arrangement	NOUN
ftr-394	752	8	,	,	PUNCT
ftr-394	752	9	72	72	NUM
ftr-394	752	10	f.r	f.r	NOUN
ftr-394	752	11	.	.	PROPN
ftr-394	752	12	63144	63144	NUM
ftr-394	752	13	(	(	PUNCT
ftr-394	752	14	11/8/07	11/8/07	NUM
ftr-394	752	15	)	)	PUNCT
ftr-394	752	16	.	.	PUNCT
ftr-394	753	1	proposed	propose	VERB
ftr-394	753	2	regulations	regulation	NOUN
ftr-394	753	3	relating	relate	VERB
ftr-394	753	4	to	to	ADP
ftr-394	753	5	automatic	automatic	ADJ
ftr-394	753	6	contribution	contribution	NOUN
ftr-394	753	7	arrangements	arrangement	NOUN
ftr-394	753	8	.	.	PUNCT
ftr-394	754	1	these	these	DET
ftr-394	754	2	proposed	propose	VERB
ftr-394	754	3	regulations	regulation	NOUN
ftr-394	754	4	would	would	AUX
ftr-394	754	5	amend	amend	VERB
ftr-394	754	6	reg	reg	NOUN
ftr-394	754	7	.	.	PUNCT
ftr-394	755	1	§	§	PROPN
ftr-394	755	2	1.401(k)-3	1.401(k)-3	PROPN
ftr-394	755	3	to	to	PART
ftr-394	755	4	provide	provide	VERB
ftr-394	755	5	a	a	DET
ftr-394	755	6	new	new	ADJ
ftr-394	755	7	design	design	NOUN
ftr-394	755	8	-	-	PUNCT
ftr-394	755	9	based	base	VERB
ftr-394	755	10	safe	safe	ADJ
ftr-394	755	11	-	-	PUNCT
ftr-394	755	12	harbor	harbor	NOUN
ftr-394	755	13	for	for	ADP
ftr-394	755	14	a	a	DET
ftr-394	755	15	qualified	qualified	ADJ
ftr-394	755	16	automatic	automatic	ADJ
ftr-394	755	17	contribution	contribution	NOUN
ftr-394	755	18	arrangements	arrangement	NOUN
ftr-394	755	19	(	(	PUNCT
ftr-394	755	20	“	"	PUNCT
ftr-394	755	21	qaca	qaca	NOUN
ftr-394	755	22	”	"	PUNCT
ftr-394	755	23	)	)	PUNCT
ftr-394	755	24	under	under	ADP
ftr-394	755	25	§	§	PROPN
ftr-394	755	26	401(k)(13	401(k)(13	NUM
ftr-394	755	27	)	)	PUNCT
ftr-394	755	28	.	.	PUNCT
ftr-394	756	1	2	2	X
ftr-394	756	2	.	.	X
ftr-394	756	3	congress	congress	PROPN
ftr-394	756	4	–	–	PUNCT
ftr-394	756	5	in	in	ADP
ftr-394	756	6	reaction	reaction	NOUN
ftr-394	756	7	to	to	ADP
ftr-394	756	8	enron	enron	PROPN
ftr-394	756	9	–	–	PUNCT
ftr-394	756	10	requires	require	VERB
ftr-394	756	11	that	that	SCONJ
ftr-394	756	12	401(k	401(k	NOUN
ftr-394	756	13	)	)	PUNCT
ftr-394	756	14	participants	participant	NOUN
ftr-394	756	15	get	get	VERB
ftr-394	756	16	what	what	PRON
ftr-394	756	17	peter	peter	PROPN
ftr-394	756	18	lynch	lynch	PROPN
ftr-394	756	19	calls	call	VERB
ftr-394	756	20	“	"	PUNCT
ftr-394	756	21	di	di	NOUN
ftr-394	756	22	-	-	PUNCT
ftr-394	756	23	worse	bad	ADJ
ftr-394	756	24	-	-	PUNCT
ftr-394	756	25	ification	ification	NOUN
ftr-394	756	26	”	"	PUNCT
ftr-394	756	27	rights	right	NOUN
ftr-394	756	28	with	with	ADP
ftr-394	756	29	respect	respect	NOUN
ftr-394	756	30	to	to	ADP
ftr-394	756	31	employer	employer	NOUN
ftr-394	756	32	securities	security	NOUN
ftr-394	756	33	.	.	PUNCT
ftr-394	757	1	pension	pension	NOUN
ftr-394	757	2	protection	protection	PROPN
ftr-394	757	3	act	act	PROPN
ftr-394	757	4	§	§	PROPN
ftr-394	757	5	901	901	NUM
ftr-394	757	6	adds	add	VERB
ftr-394	757	7	new	new	ADJ
ftr-394	757	8	code	code	NOUN
ftr-394	757	9	§	§	PROPN
ftr-394	757	10	401(a)(35	401(a)(35	NUM
ftr-394	757	11	)	)	PUNCT
ftr-394	757	12	to	to	PART
ftr-394	757	13	provide	provide	VERB
ftr-394	757	14	diversification	diversification	NOUN
ftr-394	757	15	rights	right	NOUN
ftr-394	757	16	with	with	ADP
ftr-394	757	17	respect	respect	NOUN
ftr-394	757	18	to	to	ADP
ftr-394	757	19	publicly	publicly	ADV
ftr-394	757	20	traded	trade	VERB
ftr-394	757	21	employer	employer	NOUN
ftr-394	757	22	securities	security	NOUN
ftr-394	757	23	held	hold	VERB
ftr-394	757	24	by	by	ADP
ftr-394	757	25	a	a	DET
ftr-394	757	26	defined	define	VERB
ftr-394	757	27	contribution	contribution	NOUN
ftr-394	757	28	plan	plan	NOUN
ftr-394	757	29	.	.	PUNCT
ftr-394	758	1	this	this	DET
ftr-394	758	2	paragraph	paragraph	NOUN
ftr-394	758	3	is	be	AUX
ftr-394	758	4	effective	effective	ADJ
ftr-394	758	5	with	with	ADP
ftr-394	758	6	respect	respect	NOUN
ftr-394	758	7	to	to	PART
ftr-394	758	8	plan	plan	VERB
ftr-394	758	9	years	year	NOUN
ftr-394	758	10	beginning	begin	VERB
ftr-394	758	11	after	after	ADP
ftr-394	758	12	12/31/06	12/31/06	PROPN
ftr-394	758	13	.	.	PUNCT
ftr-394	758	14	a.	a.	NOUN
ftr-394	758	15	notice	notice	PROPN
ftr-394	758	16	2006	2006	NUM
ftr-394	758	17	-	-	SYM
ftr-394	758	18	107	107	NUM
ftr-394	758	19	,	,	PUNCT
ftr-394	758	20	2006	2006	NUM
ftr-394	758	21	-	-	SYM
ftr-394	758	22	51	51	NUM
ftr-394	758	23	i.r.b	i.r.b	NOUN
ftr-394	758	24	.	.	PUNCT
ftr-394	759	1	1114	1114	NUM
ftr-394	759	2	(	(	PUNCT
ftr-394	759	3	12/18/06	12/18/06	NUM
ftr-394	759	4	)	)	PUNCT
ftr-394	759	5	.	.	PUNCT
ftr-394	760	1	this	this	DET
ftr-394	760	2	notice	notice	NOUN
ftr-394	760	3	provides	provide	VERB
ftr-394	760	4	transitional	transitional	ADJ
ftr-394	760	5	guidance	guidance	NOUN
ftr-394	760	6	regarding	regard	VERB
ftr-394	760	7	§	§	PROPN
ftr-394	760	8	401(a)(35	401(a)(35	NUM
ftr-394	760	9	)	)	PUNCT
ftr-394	760	10	,	,	PUNCT
ftr-394	760	11	together	together	ADV
ftr-394	760	12	with	with	ADP
ftr-394	760	13	a	a	DET
ftr-394	760	14	model	model	NOUN
ftr-394	760	15	notice	notice	NOUN
ftr-394	760	16	,	,	PUNCT
ftr-394	760	17	to	to	PART
ftr-394	760	18	plan	plan	VERB
ftr-394	760	19	participants	participant	NOUN
ftr-394	760	20	concerning	concern	VERB
ftr-394	760	21	employer	employer	NOUN
ftr-394	760	22	securities	security	NOUN
ftr-394	760	23	.	.	PUNCT
ftr-394	761	1	3	3	X
ftr-394	761	2	.	.	X
ftr-394	761	3	district	district	NOUN
ftr-394	761	4	court	court	NOUN
ftr-394	761	5	finds	find	VERB
ftr-394	761	6	that	that	SCONJ
ftr-394	761	7	ibm	ibm	PROPN
ftr-394	761	8	cash	cash	NOUN
ftr-394	761	9	balance	balance	NOUN
ftr-394	761	10	plan	plan	NOUN
ftr-394	761	11	violates	violate	VERB
ftr-394	761	12	erisa	erisa	NOUN
ftr-394	761	13	–	–	PUNCT
ftr-394	761	14	but	but	CCONJ
ftr-394	761	15	case	case	NOUN
ftr-394	761	16	is	be	AUX
ftr-394	761	17	reversed	reverse	VERB
ftr-394	761	18	after	after	SCONJ
ftr-394	761	19	congress	congress	PROPN
ftr-394	761	20	passes	pass	VERB
ftr-394	761	21	the	the	DET
ftr-394	761	22	pension	pension	NOUN
ftr-394	761	23	protection	protection	NOUN
ftr-394	761	24	act	act	NOUN
ftr-394	761	25	of	of	ADP
ftr-394	761	26	2006	2006	NUM
ftr-394	761	27	.	.	PUNCT
ftr-394	762	1	cooper	cooper	PROPN
ftr-394	762	2	v.	v.	ADP
ftr-394	762	3	ibm	ibm	PROPN
ftr-394	762	4	personal	personal	ADJ
ftr-394	762	5	pension	pension	NOUN
ftr-394	762	6	plan	plan	NOUN
ftr-394	762	7	,	,	PUNCT
ftr-394	762	8	274	274	NUM
ftr-394	762	9	f.	f.	PROPN
ftr-394	762	10	supp	supp	PROPN
ftr-394	762	11	.	.	PUNCT
ftr-394	763	1	2d	2d	PROPN
ftr-394	763	2	1010	1010	NUM
ftr-394	763	3	(	(	PUNCT
ftr-394	763	4	s.d	s.d	PROPN
ftr-394	763	5	.	.	PROPN
ftr-394	763	6	ill	ill	PROPN
ftr-394	763	7	.	.	PUNCT
ftr-394	764	1	7/31/03	7/31/03	NUM
ftr-394	764	2	)	)	PUNCT
ftr-394	764	3	.	.	PUNCT
ftr-394	765	1	the	the	DET
ftr-394	765	2	court	court	NOUN
ftr-394	765	3	held	hold	VERB
ftr-394	765	4	that	that	SCONJ
ftr-394	765	5	the	the	DET
ftr-394	765	6	plan	plan	NOUN
ftr-394	765	7	violated	violate	VERB
ftr-394	765	8	erisa	erisa	NOUN
ftr-394	765	9	§	§	PROPN
ftr-394	765	10	§	§	PROPN
ftr-394	765	11	204(b)(1)(g	204(b)(1)(g	PROPN
ftr-394	765	12	)	)	PUNCT
ftr-394	765	13	(	(	PUNCT
ftr-394	765	14	reduction	reduction	NOUN
ftr-394	765	15	of	of	ADP
ftr-394	765	16	accrued	accrue	VERB
ftr-394	765	17	benefit	benefit	NOUN
ftr-394	765	18	solely	solely	ADV
ftr-394	765	19	on	on	ADP
ftr-394	765	20	increases	increase	NOUN
ftr-394	765	21	in	in	ADP
ftr-394	765	22	age	age	NOUN
ftr-394	765	23	or	or	CCONJ
ftr-394	765	24	service	service	NOUN
ftr-394	765	25	)	)	PUNCT
ftr-394	765	26	and	and	CCONJ
ftr-394	765	27	204(b)(1)(h	204(b)(1)(h	NUM
ftr-394	765	28	)	)	PUNCT
ftr-394	765	29	(	(	PUNCT
ftr-394	765	30	rate	rate	NOUN
ftr-394	765	31	of	of	ADP
ftr-394	765	32	benefit	benefit	NOUN
ftr-394	765	33	accrual	accrual	ADJ
ftr-394	765	34	decreases	decrease	NOUN
ftr-394	765	35	once	once	SCONJ
ftr-394	765	36	a	a	DET
ftr-394	765	37	certain	certain	ADJ
ftr-394	765	38	age	age	NOUN
ftr-394	765	39	is	be	AUX
ftr-394	765	40	attained	attain	VERB
ftr-394	765	41	)	)	PUNCT
ftr-394	765	42	.	.	PUNCT
ftr-394	766	1	a.	a.	PROPN
ftr-394	766	2	seventh	seventh	PROPN
ftr-394	766	3	circuit	circuit	PROPN
ftr-394	766	4	reverses	reverse	VERB
ftr-394	766	5	ibm	ibm	PROPN
ftr-394	766	6	case	case	NOUN
ftr-394	766	7	,	,	PUNCT
ftr-394	766	8	but	but	CCONJ
ftr-394	766	9	only	only	ADV
ftr-394	766	10	after	after	SCONJ
ftr-394	766	11	congress	congress	PROPN
ftr-394	766	12	acts	act	VERB
ftr-394	766	13	to	to	PART
ftr-394	766	14	legalize	legalize	VERB
ftr-394	766	15	cash	cash	NOUN
ftr-394	766	16	balance	balance	NOUN
ftr-394	766	17	plans	plan	NOUN
ftr-394	766	18	.	.	PUNCT
ftr-394	767	1	cooper	cooper	PROPN
ftr-394	767	2	v.	v.	ADP
ftr-394	767	3	ibm	ibm	PROPN
ftr-394	767	4	personal	personal	ADJ
ftr-394	767	5	pension	pension	NOUN
ftr-394	767	6	plan	plan	NOUN
ftr-394	767	7	,	,	PUNCT
ftr-394	767	8	457	457	NUM
ftr-394	767	9	f.3d	f.3d	NUM
ftr-394	767	10	636	636	NUM
ftr-394	767	11	(	(	PUNCT
ftr-394	767	12	7th	7th	ADJ
ftr-394	767	13	cir	cir	NOUN
ftr-394	767	14	.	.	PUNCT
ftr-394	767	15	8/7/06	8/7/06	NUM
ftr-394	767	16	)	)	PUNCT
ftr-394	767	17	,	,	PUNCT
ftr-394	767	18	rehearing	rehear	VERB
ftr-394	767	19	denied	deny	VERB
ftr-394	767	20	,	,	PUNCT
ftr-394	768	1	2006	2006	NUM
ftr-394	768	2	u.s	u.s	PROPN
ftr-394	768	3	.	.	PROPN
ftr-394	768	4	app	app	PROPN
ftr-394	768	5	.	.	PROPN
ftr-394	768	6	lexis	lexis	PROPN
ftr-394	768	7	23227	23227	NUM
ftr-394	768	8	(	(	PUNCT
ftr-394	768	9	7th	7th	ADJ
ftr-394	768	10	cir	cir	NOUN
ftr-394	768	11	.	.	PUNCT
ftr-394	768	12	9/1/06	9/1/06	NUM
ftr-394	768	13	)	)	PUNCT
ftr-394	768	14	,	,	PUNCT
ftr-394	768	15	cert	cert	PROPN
ftr-394	768	16	.	.	PUNCT
ftr-394	769	1	denied	deny	VERB
ftr-394	769	2	,	,	PUNCT
ftr-394	769	3	127	127	NUM
ftr-394	769	4	s.	s.	PROPN
ftr-394	769	5	ct	ct	PROPN
ftr-394	769	6	.	.	PROPN
ftr-394	769	7	1143	1143	NUM
ftr-394	769	8	(	(	PUNCT
ftr-394	769	9	1/16/07	1/16/07	NUM
ftr-394	769	10	)	)	PUNCT
ftr-394	769	11	,	,	PUNCT
ftr-394	769	12	rev’g	rev’g	PROPN
ftr-394	769	13	274	274	NUM
ftr-394	769	14	f.	f.	PROPN
ftr-394	769	15	supp	supp	PROPN
ftr-394	769	16	.	.	PUNCT
ftr-394	770	1	2d	2d	PROPN
ftr-394	770	2	1010	1010	NUM
ftr-394	770	3	(	(	PUNCT
ftr-394	770	4	s.d	s.d	PROPN
ftr-394	770	5	.	.	PROPN
ftr-394	770	6	ill	ill	PROPN
ftr-394	770	7	.	.	PUNCT
ftr-394	771	1	7/31/03	7/31/03	NUM
ftr-394	771	2	)	)	PUNCT
ftr-394	771	3	.	.	PUNCT
ftr-394	772	1	the	the	DET
ftr-394	772	2	seventh	seventh	ADJ
ftr-394	772	3	circuit	circuit	NOUN
ftr-394	772	4	(	(	PUNCT
ftr-394	772	5	judge	judge	NOUN
ftr-394	772	6	easterbrook	easterbrook	PROPN
ftr-394	772	7	)	)	PUNCT
ftr-394	772	8	analyzed	analyze	VERB
ftr-394	772	9	the	the	DET
ftr-394	772	10	situation	situation	NOUN
ftr-394	772	11	by	by	ADP
ftr-394	772	12	comparing	compare	VERB
ftr-394	772	13	erisa	erisa	NOUN
ftr-394	772	14	§	§	PROPN
ftr-394	772	15	204(b)(1)(h	204(b)(1)(h	PROPN
ftr-394	772	16	)	)	PUNCT
ftr-394	772	17	(	(	PUNCT
ftr-394	772	18	the	the	DET
ftr-394	772	19	anti	anti	ADJ
ftr-394	772	20	-	-	ADJ
ftr-394	772	21	age	age	ADJ
ftr-394	772	22	discrimination	discrimination	NOUN
ftr-394	772	23	provision	provision	NOUN
ftr-394	772	24	applicable	applicable	ADJ
ftr-394	772	25	to	to	ADP
ftr-394	772	26	defined	define	VERB
ftr-394	772	27	benefit	benefit	NOUN
ftr-394	772	28	plans	plan	NOUN
ftr-394	772	29	)	)	PUNCT
ftr-394	772	30	with	with	ADP
ftr-394	772	31	erisa	erisa	NOUN
ftr-394	772	32	§	§	PROPN
ftr-394	772	33	204(b)(2)(a	204(b)(2)(a	NUM
ftr-394	772	34	)	)	PUNCT
ftr-394	772	35	(	(	PUNCT
ftr-394	772	36	the	the	DET
ftr-394	772	37	anti	anti	ADJ
ftr-394	772	38	-	-	ADJ
ftr-394	772	39	age	age	ADJ
ftr-394	772	40	discrimination	discrimination	NOUN
ftr-394	772	41	provision	provision	NOUN
ftr-394	772	42	applicable	applicable	ADJ
ftr-394	772	43	to	to	ADP
ftr-394	772	44	defined	define	VERB
ftr-394	772	45	contribution	contribution	NOUN
ftr-394	772	46	plans	plan	NOUN
ftr-394	772	47	)	)	PUNCT
ftr-394	772	48	.	.	PUNCT
ftr-394	773	1	judge	judge	PROPN
ftr-394	773	2	easterbrook	easterbrook	PROPN
ftr-394	773	3	made	make	VERB
ftr-394	773	4	the	the	DET
ftr-394	773	5	point	point	NOUN
ftr-394	773	6	that	that	SCONJ
ftr-394	773	7	“	"	PUNCT
ftr-394	773	8	benefit	benefit	VERB
ftr-394	773	9	accrual	accrual	ADJ
ftr-394	773	10	”	"	PUNCT
ftr-394	773	11	in	in	ADP
ftr-394	773	12	§	§	PROPN
ftr-394	773	13	204(b)(1)(h	204(b)(1)(h	NUM
ftr-394	773	14	)	)	PUNCT
ftr-394	773	15	does	do	AUX
ftr-394	773	16	not	not	PART
ftr-394	773	17	have	have	VERB
ftr-394	773	18	the	the	DET
ftr-394	773	19	same	same	ADJ
ftr-394	773	20	752	752	NUM
ftr-394	773	21	florida	florida	PROPN
ftr-394	773	22	tax	tax	NOUN
ftr-394	773	23	review	review	NOUN
ftr-394	773	24	[	[	X
ftr-394	773	25	vol	vol	NOUN
ftr-394	773	26	.	.	PUNCT
ftr-394	774	1	8	8	NUM
ftr-394	774	2	:	:	PUNCT
ftr-394	774	3	si	si	X
ftr-394	774	4	meaning	meaning	NOUN
ftr-394	774	5	as	as	ADP
ftr-394	774	6	“	"	PUNCT
ftr-394	774	7	accrued	accrued	ADJ
ftr-394	774	8	benefit	benefit	NOUN
ftr-394	774	9	,	,	PUNCT
ftr-394	774	10	”	"	PUNCT
ftr-394	774	11	which	which	PRON
ftr-394	774	12	is	be	AUX
ftr-394	774	13	defined	define	VERB
ftr-394	774	14	in	in	ADP
ftr-394	774	15	erisa	erisa	NOUN
ftr-394	774	16	§	§	PROPN
ftr-394	774	17	3(23)(a	3(23)(a	NUM
ftr-394	774	18	)	)	PUNCT
ftr-394	774	19	as	as	ADP
ftr-394	774	20	an	an	DET
ftr-394	774	21	amount	amount	NOUN
ftr-394	774	22	“	"	PUNCT
ftr-394	774	23	expressed	express	VERB
ftr-394	774	24	in	in	ADP
ftr-394	774	25	the	the	DET
ftr-394	774	26	form	form	NOUN
ftr-394	774	27	of	of	ADP
ftr-394	774	28	an	an	DET
ftr-394	774	29	annual	annual	ADJ
ftr-394	774	30	benefit	benefit	NOUN
ftr-394	774	31	commencing	commencing	NOUN
ftr-394	774	32	at	at	ADP
ftr-394	774	33	normal	normal	ADJ
ftr-394	774	34	retirement	retirement	NOUN
ftr-394	774	35	age	age	NOUN
ftr-394	774	36	.	.	PUNCT
ftr-394	774	37	”	"	PUNCT
ftr-394	775	1	•	•	NUM
ftr-394	775	2	judge	judge	PROPN
ftr-394	775	3	easterbrook	easterbrook	PROPN
ftr-394	775	4	ascribed	ascribe	VERB
ftr-394	775	5	to	to	ADP
ftr-394	775	6	the	the	DET
ftr-394	775	7	district	district	NOUN
ftr-394	775	8	court	court	NOUN
ftr-394	775	9	a	a	DET
ftr-394	775	10	conclusion	conclusion	NOUN
ftr-394	775	11	that	that	SCONJ
ftr-394	775	12	cash	cash	NOUN
ftr-394	775	13	balance	balance	NOUN
ftr-394	775	14	plans	plan	NOUN
ftr-394	775	15	discriminate	discriminate	VERB
ftr-394	775	16	on	on	ADP
ftr-394	775	17	account	account	NOUN
ftr-394	775	18	of	of	ADP
ftr-394	775	19	age	age	NOUN
ftr-394	775	20	based	base	VERB
ftr-394	775	21	on	on	ADP
ftr-394	775	22	an	an	DET
ftr-394	775	23	example	example	NOUN
ftr-394	775	24	comparing	compare	VERB
ftr-394	775	25	the	the	DET
ftr-394	775	26	benefit	benefit	NOUN
ftr-394	775	27	received	receive	VERB
ftr-394	775	28	by	by	ADP
ftr-394	775	29	a	a	DET
ftr-394	775	30	30	30	NUM
ftr-394	775	31	-	-	PUNCT
ftr-394	775	32	year	year	NOUN
ftr-394	775	33	-	-	PUNCT
ftr-394	775	34	old	old	ADJ
ftr-394	775	35	who	who	PRON
ftr-394	775	36	leaves	leave	VERB
ftr-394	775	37	ibm	ibm	PROPN
ftr-394	775	38	at	at	ADP
ftr-394	775	39	age	age	NOUN
ftr-394	775	40	50	50	NUM
ftr-394	775	41	with	with	ADP
ftr-394	775	42	the	the	DET
ftr-394	775	43	benefit	benefit	NOUN
ftr-394	775	44	received	receive	VERB
ftr-394	775	45	by	by	ADP
ftr-394	775	46	a	a	DET
ftr-394	775	47	45	45	NUM
ftr-394	775	48	-	-	PUNCT
ftr-394	775	49	year	year	NOUN
ftr-394	775	50	-	-	PUNCT
ftr-394	775	51	old	old	ADJ
ftr-394	775	52	who	who	PRON
ftr-394	775	53	retires	retire	VERB
ftr-394	775	54	at	at	ADP
ftr-394	775	55	age	age	NOUN
ftr-394	775	56	65	65	NUM
ftr-394	775	57	,	,	PUNCT
ftr-394	775	58	and	and	CCONJ
ftr-394	775	59	stated	state	VERB
ftr-394	775	60	that	that	SCONJ
ftr-394	775	61	the	the	DET
ftr-394	775	62	district	district	NOUN
ftr-394	775	63	court	court	NOUN
ftr-394	775	64	based	base	VERB
ftr-394	775	65	its	its	PRON
ftr-394	775	66	conclusion	conclusion	NOUN
ftr-394	775	67	of	of	ADP
ftr-394	775	68	discrimination	discrimination	NOUN
ftr-394	775	69	on	on	ADP
ftr-394	775	70	the	the	DET
ftr-394	775	71	fact	fact	NOUN
ftr-394	775	72	that	that	SCONJ
ftr-394	775	73	the	the	DET
ftr-394	775	74	difference	difference	NOUN
ftr-394	775	75	in	in	ADP
ftr-394	775	76	accrued	accrue	VERB
ftr-394	775	77	benefit	benefit	NOUN
ftr-394	775	78	at	at	ADP
ftr-394	775	79	age	age	NOUN
ftr-394	775	80	65	65	NUM
ftr-394	775	81	–	–	PUNCT
ftr-394	775	82	attributable	attributable	ADJ
ftr-394	775	83	to	to	ADP
ftr-394	775	84	15	15	NUM
ftr-394	775	85	additional	additional	ADJ
ftr-394	775	86	years	year	NOUN
ftr-394	775	87	of	of	ADP
ftr-394	775	88	compound	compound	NOUN
ftr-394	775	89	interest	interest	NOUN
ftr-394	775	90	–	–	PUNCT
ftr-394	775	91	is	be	AUX
ftr-394	775	92	not	not	PART
ftr-394	775	93	counterbalanced	counterbalance	VERB
ftr-394	775	94	by	by	ADP
ftr-394	775	95	the	the	DET
ftr-394	775	96	fact	fact	NOUN
ftr-394	775	97	that	that	SCONJ
ftr-394	775	98	older	old	ADJ
ftr-394	775	99	workers	worker	NOUN
ftr-394	775	100	generally	generally	ADV
ftr-394	775	101	draw	draw	VERB
ftr-394	775	102	higher	high	ADJ
ftr-394	775	103	salaries	salary	NOUN
ftr-394	775	104	.	.	PUNCT
ftr-394	776	1	he	he	PRON
ftr-394	776	2	rejected	reject	VERB
ftr-394	776	3	this	this	DET
ftr-394	776	4	interpretation	interpretation	NOUN
ftr-394	776	5	of	of	ADP
ftr-394	776	6	the	the	DET
ftr-394	776	7	statute	statute	NOUN
ftr-394	776	8	that	that	PRON
ftr-394	776	9	“	"	PUNCT
ftr-394	776	10	treats	treat	VERB
ftr-394	776	11	the	the	DET
ftr-394	776	12	time	time	NOUN
ftr-394	776	13	value	value	NOUN
ftr-394	776	14	of	of	ADP
ftr-394	776	15	money	money	NOUN
ftr-394	776	16	as	as	ADP
ftr-394	776	17	age	age	NOUN
ftr-394	776	18	discrimination	discrimination	NOUN
ftr-394	776	19	.	.	PUNCT
ftr-394	776	20	”	"	PUNCT
ftr-394	777	1	•	•	NUM
ftr-394	777	2	judge	judge	PROPN
ftr-394	777	3	easterbrook	easterbrook	PROPN
ftr-394	777	4	reinforced	reinforce	VERB
ftr-394	777	5	this	this	DET
ftr-394	777	6	conclusion	conclusion	NOUN
ftr-394	777	7	by	by	ADP
ftr-394	777	8	noting	note	VERB
ftr-394	777	9	it	it	PRON
ftr-394	777	10	is	be	AUX
ftr-394	777	11	identical	identical	ADJ
ftr-394	777	12	to	to	ADP
ftr-394	777	13	the	the	DET
ftr-394	777	14	view	view	NOUN
ftr-394	777	15	of	of	ADP
ftr-394	777	16	the	the	DET
ftr-394	777	17	treasury	treasury	PROPN
ftr-394	777	18	department	department	NOUN
ftr-394	777	19	expressed	express	VERB
ftr-394	777	20	in	in	ADP
ftr-394	777	21	the	the	DET
ftr-394	777	22	december	december	PROPN
ftr-394	777	23	2002	2002	NUM
ftr-394	777	24	proposed	propose	VERB
ftr-394	777	25	regulations	regulation	NOUN
ftr-394	777	26	which	which	PRON
ftr-394	777	27	concluded	conclude	VERB
ftr-394	777	28	that	that	SCONJ
ftr-394	777	29	the	the	DET
ftr-394	777	30	proper	proper	ADJ
ftr-394	777	31	question	question	NOUN
ftr-394	777	32	to	to	PART
ftr-394	777	33	ask	ask	VERB
ftr-394	777	34	is	be	AUX
ftr-394	777	35	,	,	PUNCT
ftr-394	777	36	“	"	PUNCT
ftr-394	777	37	if	if	SCONJ
ftr-394	777	38	this	this	DET
ftr-394	777	39	employee	employee	NOUN
ftr-394	777	40	were	be	AUX
ftr-394	777	41	younger	young	ADJ
ftr-394	777	42	,	,	PUNCT
ftr-394	777	43	would	would	AUX
ftr-394	777	44	the	the	DET
ftr-394	777	45	hypothetical	hypothetical	ADJ
ftr-394	777	46	balance	balance	NOUN
ftr-394	777	47	have	have	AUX
ftr-394	777	48	grown	grow	VERB
ftr-394	777	49	more	more	ADV
ftr-394	777	50	this	this	DET
ftr-394	777	51	year	year	NOUN
ftr-394	777	52	?	?	PUNCT
ftr-394	777	53	”	"	PUNCT
ftr-394	778	1	b.	b.	PROPN
ftr-394	779	1	the	the	DET
ftr-394	779	2	world	world	NOUN
ftr-394	779	3	is	be	AUX
ftr-394	779	4	now	now	ADV
ftr-394	779	5	safe	safe	ADJ
ftr-394	779	6	for	for	ADP
ftr-394	779	7	cash	cash	NOUN
ftr-394	779	8	balance	balance	NOUN
ftr-394	779	9	plans	plan	NOUN
ftr-394	779	10	.	.	PUNCT
ftr-394	780	1	pension	pension	NOUN
ftr-394	780	2	protection	protection	PROPN
ftr-394	780	3	act	act	PROPN
ftr-394	780	4	§	§	PROPN
ftr-394	780	5	701	701	NUM
ftr-394	780	6	amends	amend	NOUN
ftr-394	780	7	erisa	erisa	PROPN
ftr-394	780	8	§	§	PROPN
ftr-394	780	9	§	§	PROPN
ftr-394	780	10	203	203	NUM
ftr-394	780	11	,	,	PUNCT
ftr-394	780	12	204	204	NUM
ftr-394	780	13	and	and	CCONJ
ftr-394	780	14	205	205	NUM
ftr-394	780	15	,	,	PUNCT
ftr-394	780	16	code	code	NOUN
ftr-394	780	17	§	§	PROPN
ftr-394	780	18	§	§	PROPN
ftr-394	780	19	411	411	NUM
ftr-394	780	20	and	and	CCONJ
ftr-394	780	21	417	417	NUM
ftr-394	780	22	,	,	PUNCT
ftr-394	780	23	and	and	CCONJ
ftr-394	780	24	adea	adea	PROPN
ftr-394	780	25	§	§	PROPN
ftr-394	780	26	4(i)(2	4(i)(2	NUM
ftr-394	780	27	)	)	PUNCT
ftr-394	780	28	to	to	PART
ftr-394	780	29	provide	provide	VERB
ftr-394	780	30	that	that	PRON
ftr-394	780	31	cash	cash	NOUN
ftr-394	780	32	balance	balance	NOUN
ftr-394	780	33	plans	plan	NOUN
ftr-394	780	34	do	do	AUX
ftr-394	780	35	not	not	PART
ftr-394	780	36	per	per	ADP
ftr-394	780	37	se	se	X
ftr-394	780	38	violate	violate	VERB
ftr-394	780	39	the	the	DET
ftr-394	780	40	prohibition	prohibition	NOUN
ftr-394	780	41	on	on	ADP
ftr-394	780	42	age	age	NOUN
ftr-394	780	43	discrimination	discrimination	NOUN
ftr-394	780	44	.	.	PUNCT
ftr-394	781	1	c.	c.	NOUN
ftr-394	781	2	or	or	CCONJ
ftr-394	781	3	is	be	AUX
ftr-394	781	4	it	it	PRON
ftr-394	781	5	?	?	PUNCT
ftr-394	782	1	in	in	ADP
ftr-394	782	2	re	re	PROPN
ftr-394	782	3	citigroup	citigroup	NOUN
ftr-394	782	4	pension	pension	NOUN
ftr-394	782	5	plan	plan	NOUN
ftr-394	782	6	erisa	erisa	NOUN
ftr-394	782	7	litigation	litigation	NOUN
ftr-394	782	8	,	,	PUNCT
ftr-394	782	9	470	470	NUM
ftr-394	782	10	f.	f.	PROPN
ftr-394	782	11	supp	supp	PROPN
ftr-394	782	12	.	.	PUNCT
ftr-394	783	1	2d	2d	NUM
ftr-394	783	2	323	323	NUM
ftr-394	783	3	(	(	PUNCT
ftr-394	783	4	s.d	s.d	PROPN
ftr-394	783	5	.	.	PROPN
ftr-394	783	6	n.y	n.y	PROPN
ftr-394	783	7	.	.	PROPN
ftr-394	783	8	12/12/06	12/12/06	NUM
ftr-394	783	9	)	)	PUNCT
ftr-394	783	10	.	.	PUNCT
ftr-394	784	1	the	the	DET
ftr-394	784	2	court	court	NOUN
ftr-394	784	3	(	(	PUNCT
ftr-394	784	4	judge	judge	PROPN
ftr-394	784	5	scheindlin	scheindlin	PROPN
ftr-394	784	6	)	)	PUNCT
ftr-394	784	7	disagreed	disagree	VERB
ftr-394	784	8	with	with	ADP
ftr-394	784	9	the	the	DET
ftr-394	784	10	seventh	seventh	ADJ
ftr-394	784	11	circuit	circuit	PROPN
ftr-394	784	12	’s	’s	PART
ftr-394	784	13	cooper	cooper	PROPN
ftr-394	784	14	decision	decision	NOUN
ftr-394	784	15	and	and	CCONJ
ftr-394	784	16	found	find	VERB
ftr-394	784	17	that	that	SCONJ
ftr-394	784	18	cash	cash	NOUN
ftr-394	784	19	balance	balance	NOUN
ftr-394	784	20	plans	plan	NOUN
ftr-394	784	21	violate	violate	VERB
ftr-394	784	22	the	the	DET
ftr-394	784	23	prohibition	prohibition	NOUN
ftr-394	784	24	on	on	ADP
ftr-394	784	25	age	age	NOUN
ftr-394	784	26	discrimination	discrimination	NOUN
ftr-394	784	27	.	.	PUNCT
ftr-394	785	1	d.	d.	PROPN
ftr-394	785	2	it	it	PRON
ftr-394	785	3	is	be	AUX
ftr-394	785	4	!	!	PUNCT
ftr-394	786	1	register	register	VERB
ftr-394	786	2	v.	v.	ADP
ftr-394	786	3	pnc	pnc	PROPN
ftr-394	786	4	financial	financial	PROPN
ftr-394	786	5	services	services	PROPN
ftr-394	786	6	group	group	PROPN
ftr-394	786	7	,	,	PUNCT
ftr-394	786	8	inc	inc	PROPN
ftr-394	786	9	.	.	PROPN
ftr-394	786	10	,	,	PUNCT
ftr-394	786	11	477	477	NUM
ftr-394	786	12	f.3d	f.3d	NUM
ftr-394	786	13	56	56	NUM
ftr-394	786	14	(	(	PUNCT
ftr-394	786	15	3d	3d	NUM
ftr-394	786	16	cir	cir	NOUN
ftr-394	786	17	.	.	PUNCT
ftr-394	787	1	1/30/07	1/30/07	NUM
ftr-394	787	2	)	)	PUNCT
ftr-394	787	3	.	.	PUNCT
ftr-394	788	1	the	the	DET
ftr-394	788	2	third	third	ADJ
ftr-394	788	3	circuit	circuit	NOUN
ftr-394	788	4	followed	follow	VERB
ftr-394	788	5	cooper	cooper	NOUN
ftr-394	788	6	,	,	PUNCT
ftr-394	788	7	and	and	CCONJ
ftr-394	788	8	noted	note	VERB
ftr-394	788	9	that	that	SCONJ
ftr-394	788	10	only	only	ADV
ftr-394	788	11	a	a	DET
ftr-394	788	12	few	few	ADJ
ftr-394	788	13	district	district	NOUN
ftr-394	788	14	courts	court	NOUN
ftr-394	788	15	in	in	ADP
ftr-394	788	16	the	the	DET
ftr-394	788	17	second	second	ADJ
ftr-394	788	18	circuit	circuit	NOUN
ftr-394	788	19	have	have	AUX
ftr-394	788	20	held	hold	VERB
ftr-394	788	21	otherwise	otherwise	ADV
ftr-394	788	22	.	.	PUNCT
ftr-394	789	1	e.	e.	PROPN
ftr-394	789	2	and	and	CCONJ
ftr-394	789	3	,	,	PUNCT
ftr-394	789	4	further	far	ADV
ftr-394	789	5	,	,	PUNCT
ftr-394	789	6	it	it	PRON
ftr-394	789	7	is	be	AUX
ftr-394	789	8	!	!	PUNCT
ftr-394	790	1	wheeler	wheeler	NOUN
ftr-394	790	2	v.	v.	ADP
ftr-394	790	3	pension	pension	NOUN
ftr-394	790	4	value	value	NOUN
ftr-394	790	5	plan	plan	NOUN
ftr-394	790	6	for	for	ADP
ftr-394	790	7	employees	employee	NOUN
ftr-394	790	8	of	of	ADP
ftr-394	790	9	the	the	DET
ftr-394	790	10	boeing	boeing	PROPN
ftr-394	790	11	co.	co.	PROPN
ftr-394	790	12	,	,	PUNCT
ftr-394	790	13	99	99	NUM
ftr-394	790	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	790	15	2007	2007	NUM
ftr-394	790	16	-	-	SYM
ftr-394	790	17	1557	1557	NUM
ftr-394	790	18	(	(	PUNCT
ftr-394	790	19	s.d	s.d	PROPN
ftr-394	790	20	.	.	PROPN
ftr-394	790	21	ill	ill	PROPN
ftr-394	790	22	.	.	PUNCT
ftr-394	791	1	3/13/07	3/13/07	NUM
ftr-394	791	2	)	)	PUNCT
ftr-394	791	3	.	.	PUNCT
ftr-394	792	1	this	this	DET
ftr-394	792	2	decision	decision	NOUN
ftr-394	792	3	followed	follow	VERB
ftr-394	792	4	cooper	cooper	NOUN
ftr-394	792	5	with	with	ADP
ftr-394	792	6	respect	respect	NOUN
ftr-394	792	7	to	to	ADP
ftr-394	792	8	mcdonnell	mcdonnell	PROPN
ftr-394	792	9	douglas	douglas	PROPN
ftr-394	792	10	employees	employee	NOUN
ftr-394	792	11	moved	move	VERB
ftr-394	792	12	to	to	ADP
ftr-394	792	13	the	the	DET
ftr-394	792	14	boeing	boeing	PROPN
ftr-394	792	15	cash	cash	NOUN
ftr-394	792	16	balance	balance	NOUN
ftr-394	792	17	plan	plan	NOUN
ftr-394	792	18	.	.	PUNCT
ftr-394	793	1	also	also	ADV
ftr-394	793	2	,	,	PUNCT
ftr-394	793	3	rejects	reject	VERB
ftr-394	793	4	the	the	DET
ftr-394	793	5	employees	employee	NOUN
ftr-394	793	6	’	’	PART
ftr-394	793	7	assertion	assertion	NOUN
ftr-394	793	8	that	that	SCONJ
ftr-394	793	9	the	the	DET
ftr-394	793	10	plan	plan	NOUN
ftr-394	793	11	is	be	AUX
ftr-394	793	12	backloaded	backloade	VERB
ftr-394	793	13	because	because	SCONJ
ftr-394	793	14	swings	swing	NOUN
ftr-394	793	15	in	in	ADP
ftr-394	793	16	interest	interest	NOUN
ftr-394	793	17	rates	rate	NOUN
ftr-394	793	18	on	on	ADP
ftr-394	793	19	30	30	NUM
ftr-394	793	20	year	year	NOUN
ftr-394	793	21	treasury	treasury	NOUN
ftr-394	793	22	securities	security	NOUN
ftr-394	793	23	are	be	AUX
ftr-394	793	24	“	"	PUNCT
ftr-394	793	25	likely	likely	ADJ
ftr-394	793	26	”	"	PUNCT
ftr-394	793	27	to	to	PART
ftr-394	793	28	cause	cause	VERB
ftr-394	793	29	interest	interest	NOUN
ftr-394	793	30	credits	credit	NOUN
ftr-394	793	31	allocated	allocate	VERB
ftr-394	793	32	to	to	PART
ftr-394	793	33	plan	plan	VERB
ftr-394	793	34	participants	participant	NOUN
ftr-394	793	35	’	'	PUNCT
ftr-394	793	36	cash	cash	NOUN
ftr-394	793	37	balance	balance	NOUN
ftr-394	793	38	accounts	account	VERB
ftr-394	793	39	at	at	ADP
ftr-394	793	40	a	a	DET
ftr-394	793	41	rate	rate	NOUN
ftr-394	793	42	more	more	ADJ
ftr-394	793	43	than	than	ADP
ftr-394	793	44	one	one	NUM
ftr-394	793	45	-	-	PUNCT
ftr-394	793	46	third	third	NOUN
ftr-394	793	47	higher	higher	ADV
ftr-394	793	48	(	(	PUNCT
ftr-394	793	49	under	under	ADP
ftr-394	793	50	the	the	DET
ftr-394	793	51	133	133	NUM
ftr-394	793	52	-	-	PUNCT
ftr-394	793	53	1/3	1/3	NUM
ftr-394	793	54	%	%	NOUN
ftr-394	793	55	test	test	NOUN
ftr-394	793	56	)	)	PUNCT
ftr-394	793	57	than	than	ADP
ftr-394	793	58	the	the	DET
ftr-394	793	59	rate	rate	NOUN
ftr-394	793	60	of	of	ADP
ftr-394	793	61	accrual	accrual	ADJ
ftr-394	793	62	of	of	ADP
ftr-394	793	63	the	the	DET
ftr-394	793	64	benefits	benefit	NOUN
ftr-394	793	65	in	in	ADP
ftr-394	793	66	early	early	ADJ
ftr-394	793	67	years	year	NOUN
ftr-394	793	68	.	.	PUNCT
ftr-394	794	1	the	the	DET
ftr-394	794	2	court	court	NOUN
ftr-394	794	3	pointed	point	VERB
ftr-394	794	4	to	to	ADP
ftr-394	794	5	reg	reg	NOUN
ftr-394	794	6	.	.	PUNCT
ftr-394	795	1	§	§	PROPN
ftr-394	795	2	1.411(b	1.411(b	PROPN
ftr-394	795	3	)	)	PUNCT
ftr-394	795	4	2008	2008	NUM
ftr-394	795	5	]	]	PUNCT
ftr-394	796	1	recent	recent	ADJ
ftr-394	796	2	developments	development	NOUN
ftr-394	796	3	in	in	ADP
ftr-394	796	4	federal	federal	ADJ
ftr-394	796	5	income	income	NOUN
ftr-394	796	6	taxation	taxation	NOUN
ftr-394	796	7	753	753	NUM
ftr-394	796	8	1(b)(2)(ii)(d	1(b)(2)(ii)(d	NUM
ftr-394	796	9	)	)	PUNCT
ftr-394	796	10	that	that	PRON
ftr-394	796	11	provides	provide	VERB
ftr-394	796	12	that	that	SCONJ
ftr-394	796	13	relevant	relevant	ADJ
ftr-394	796	14	factors	factor	NOUN
ftr-394	796	15	used	use	VERB
ftr-394	796	16	to	to	PART
ftr-394	796	17	compute	compute	VERB
ftr-394	796	18	plan	plan	NOUN
ftr-394	796	19	benefits	benefit	NOUN
ftr-394	796	20	are	be	AUX
ftr-394	796	21	treated	treat	VERB
ftr-394	796	22	as	as	ADP
ftr-394	796	23	remaining	remain	VERB
ftr-394	796	24	constant	constant	ADJ
ftr-394	796	25	.	.	PUNCT
ftr-394	797	1	f.	f.	PROPN
ftr-394	798	1	the	the	DET
ftr-394	798	2	irs	irs	PROPN
ftr-394	798	3	opens	open	VERB
ftr-394	798	4	the	the	DET
ftr-394	798	5	door	door	NOUN
ftr-394	798	6	for	for	ADP
ftr-394	798	7	cash	cash	NOUN
ftr-394	798	8	balance	balance	NOUN
ftr-394	798	9	plans	plan	NOUN
ftr-394	798	10	.	.	PUNCT
ftr-394	799	1	notice	notice	VERB
ftr-394	799	2	2007	2007	NUM
ftr-394	799	3	-	-	SYM
ftr-394	799	4	6	6	NUM
ftr-394	799	5	,	,	PUNCT
ftr-394	799	6	2007	2007	NUM
ftr-394	799	7	-	-	SYM
ftr-394	799	8	3	3	NUM
ftr-394	799	9	i.r.b	i.r.b	NOUN
ftr-394	799	10	.	.	PUNCT
ftr-394	800	1	272	272	NUM
ftr-394	800	2	(	(	PUNCT
ftr-394	800	3	1/16/07	1/16/07	NUM
ftr-394	800	4	)	)	PUNCT
ftr-394	800	5	.	.	PUNCT
ftr-394	801	1	the	the	DET
ftr-394	801	2	irs	irs	PROPN
ftr-394	801	3	announced	announce	VERB
ftr-394	801	4	that	that	SCONJ
ftr-394	801	5	it	it	PRON
ftr-394	801	6	is	be	AUX
ftr-394	801	7	beginning	begin	VERB
ftr-394	801	8	to	to	PART
ftr-394	801	9	process	process	VERB
ftr-394	801	10	a	a	DET
ftr-394	801	11	determination	determination	NOUN
ftr-394	801	12	letter	letter	NOUN
ftr-394	801	13	and	and	CCONJ
ftr-394	801	14	examine	examine	VERB
ftr-394	801	15	cases	case	NOUN
ftr-394	801	16	in	in	ADP
ftr-394	801	17	which	which	PRON
ftr-394	801	18	an	an	DET
ftr-394	801	19	application	application	NOUN
ftr-394	801	20	for	for	ADP
ftr-394	801	21	a	a	DET
ftr-394	801	22	determination	determination	NOUN
ftr-394	801	23	letter	letter	NOUN
ftr-394	801	24	or	or	CCONJ
ftr-394	801	25	a	a	DET
ftr-394	801	26	plan	plan	NOUN
ftr-394	801	27	under	under	ADP
ftr-394	801	28	examination	examination	NOUN
ftr-394	801	29	involves	involve	VERB
ftr-394	801	30	an	an	DET
ftr-394	801	31	amendment	amendment	NOUN
ftr-394	801	32	to	to	PART
ftr-394	801	33	change	change	VERB
ftr-394	801	34	a	a	DET
ftr-394	801	35	traditional	traditional	ADJ
ftr-394	801	36	defined	define	VERB
ftr-394	801	37	benefit	benefit	NOUN
ftr-394	801	38	plan	plan	NOUN
ftr-394	801	39	into	into	ADP
ftr-394	801	40	a	a	DET
ftr-394	801	41	cash	cash	NOUN
ftr-394	801	42	balance	balance	NOUN
ftr-394	801	43	plan	plan	NOUN
ftr-394	801	44	.	.	PUNCT
ftr-394	802	1	this	this	DET
ftr-394	802	2	notice	notice	NOUN
ftr-394	802	3	also	also	ADV
ftr-394	802	4	provides	provide	VERB
ftr-394	802	5	transitional	transitional	ADJ
ftr-394	802	6	guidance	guidance	NOUN
ftr-394	802	7	on	on	ADP
ftr-394	802	8	the	the	DET
ftr-394	802	9	requirements	requirement	NOUN
ftr-394	802	10	of	of	ADP
ftr-394	802	11	code	code	NOUN
ftr-394	802	12	§	§	PROPN
ftr-394	802	13	§	§	NOUN
ftr-394	802	14	411(a)(13	411(a)(13	NUM
ftr-394	802	15	)	)	PUNCT
ftr-394	802	16	and	and	CCONJ
ftr-394	802	17	411(b)(5	411(b)(5	NUM
ftr-394	802	18	)	)	PUNCT
ftr-394	802	19	,	,	PUNCT
ftr-394	802	20	which	which	PRON
ftr-394	802	21	were	be	AUX
ftr-394	802	22	added	add	VERB
ftr-394	802	23	by	by	ADP
ftr-394	802	24	§	§	PROPN
ftr-394	802	25	701(b	701(b	PROPN
ftr-394	802	26	)	)	PUNCT
ftr-394	802	27	of	of	ADP
ftr-394	802	28	the	the	DET
ftr-394	802	29	pension	pension	NOUN
ftr-394	802	30	protection	protection	NOUN
ftr-394	802	31	act	act	PROPN
ftr-394	802	32	.	.	PUNCT
ftr-394	803	1	4	4	X
ftr-394	803	2	.	.	X
ftr-394	803	3	t.d	t.d	PROPN
ftr-394	803	4	.	.	PROPN
ftr-394	803	5	9319	9319	NUM
ftr-394	803	6	,	,	PUNCT
ftr-394	803	7	limitations	limitation	NOUN
ftr-394	803	8	on	on	ADP
ftr-394	803	9	benefits	benefit	NOUN
ftr-394	803	10	and	and	CCONJ
ftr-394	803	11	contributions	contribution	NOUN
ftr-394	803	12	under	under	ADP
ftr-394	803	13	qualified	qualified	ADJ
ftr-394	803	14	plans	plan	NOUN
ftr-394	803	15	,	,	PUNCT
ftr-394	804	1	72	72	NUM
ftr-394	804	2	f.r	f.r	NOUN
ftr-394	804	3	.	.	PROPN
ftr-394	804	4	16878	16878	NUM
ftr-394	804	5	(	(	PUNCT
ftr-394	804	6	4/5/07	4/5/07	NUM
ftr-394	804	7	)	)	PUNCT
ftr-394	804	8	.	.	PUNCT
ftr-394	805	1	the	the	DET
ftr-394	805	2	treasury	treasury	PROPN
ftr-394	805	3	has	have	AUX
ftr-394	805	4	updated	update	VERB
ftr-394	805	5	regulations	regulation	NOUN
ftr-394	805	6	last	last	ADV
ftr-394	805	7	issued	issue	VERB
ftr-394	805	8	in	in	ADP
ftr-394	805	9	1981	1981	NUM
ftr-394	805	10	addressing	address	VERB
ftr-394	805	11	contribution	contribution	NOUN
ftr-394	805	12	and	and	CCONJ
ftr-394	805	13	benefits	benefit	VERB
ftr-394	805	14	limits	limit	NOUN
ftr-394	805	15	with	with	ADP
ftr-394	805	16	respect	respect	NOUN
ftr-394	805	17	to	to	ADP
ftr-394	805	18	qualified	qualified	ADJ
ftr-394	805	19	plans	plan	NOUN
ftr-394	805	20	under	under	ADP
ftr-394	805	21	§	§	PROPN
ftr-394	805	22	415	415	NUM
ftr-394	805	23	.	.	PUNCT
ftr-394	806	1	among	among	ADP
ftr-394	806	2	other	other	ADJ
ftr-394	806	3	things	thing	NOUN
ftr-394	806	4	,	,	PUNCT
ftr-394	806	5	the	the	DET
ftr-394	806	6	final	final	ADJ
ftr-394	806	7	regulations	regulation	NOUN
ftr-394	806	8	incorporate	incorporate	VERB
ftr-394	806	9	statutory	statutory	ADJ
ftr-394	806	10	changes	change	NOUN
ftr-394	806	11	to	to	ADP
ftr-394	806	12	the	the	DET
ftr-394	806	13	§	§	ADJ
ftr-394	806	14	415	415	NUM
ftr-394	806	15	limitations	limitation	NOUN
ftr-394	806	16	subsequent	subsequent	ADJ
ftr-394	806	17	to	to	ADP
ftr-394	806	18	1981	1981	NUM
ftr-394	806	19	,	,	PUNCT
ftr-394	806	20	including	include	VERB
ftr-394	806	21	the	the	DET
ftr-394	806	22	2001	2001	NUM
ftr-394	806	23	act	act	NOUN
ftr-394	806	24	(	(	PUNCT
ftr-394	806	25	egtrra	egtrra	NOUN
ftr-394	806	26	)	)	PUNCT
ftr-394	806	27	.	.	PUNCT
ftr-394	807	1	5	5	X
ftr-394	807	2	.	.	X
ftr-394	807	3	final	final	ADJ
ftr-394	807	4	regulations	regulation	NOUN
ftr-394	807	5	are	be	AUX
ftr-394	807	6	issued	issue	VERB
ftr-394	807	7	regarding	regard	VERB
ftr-394	807	8	distributions	distribution	NOUN
ftr-394	807	9	from	from	ADP
ftr-394	807	10	roth	roth	NOUN
ftr-394	807	11	accounts	account	NOUN
ftr-394	807	12	in	in	ADP
ftr-394	807	13	401(k	401(k	PROPN
ftr-394	807	14	)	)	PUNCT
ftr-394	807	15	and	and	CCONJ
ftr-394	807	16	403(b	403(b	PROPN
ftr-394	807	17	)	)	PUNCT
ftr-394	807	18	qualified	qualified	ADJ
ftr-394	807	19	plans	plan	NOUN
ftr-394	807	20	.	.	PUNCT
ftr-394	808	1	t.d	t.d	PROPN
ftr-394	808	2	.	.	PROPN
ftr-394	808	3	9324	9324	NUM
ftr-394	808	4	,	,	PUNCT
ftr-394	808	5	designated	designate	VERB
ftr-394	808	6	roth	roth	NOUN
ftr-394	808	7	accounts	account	VERB
ftr-394	808	8	under	under	ADP
ftr-394	808	9	section	section	NOUN
ftr-394	808	10	402a	402a	NOUN
ftr-394	808	11	,	,	PUNCT
ftr-394	808	12	72	72	NUM
ftr-394	808	13	f.r	f.r	NOUN
ftr-394	808	14	.	.	PROPN
ftr-394	808	15	21103	21103	NUM
ftr-394	808	16	(	(	PUNCT
ftr-394	808	17	4/30/07	4/30/07	NUM
ftr-394	808	18	)	)	PUNCT
ftr-394	808	19	.	.	PUNCT
ftr-394	809	1	these	these	DET
ftr-394	809	2	final	final	ADJ
ftr-394	809	3	regulations	regulation	NOUN
ftr-394	809	4	provide	provide	VERB
ftr-394	809	5	guidance	guidance	NOUN
ftr-394	809	6	on	on	ADP
ftr-394	809	7	the	the	DET
ftr-394	809	8	taxation	taxation	NOUN
ftr-394	809	9	of	of	ADP
ftr-394	809	10	distributions	distribution	NOUN
ftr-394	809	11	of	of	ADP
ftr-394	809	12	amounts	amount	NOUN
ftr-394	809	13	designated	designate	VERB
ftr-394	809	14	in	in	ADP
ftr-394	809	15	§	§	PROPN
ftr-394	809	16	401(k	401(k	PROPN
ftr-394	809	17	)	)	PUNCT
ftr-394	809	18	plans	plan	NOUN
ftr-394	809	19	and	and	CCONJ
ftr-394	809	20	§	§	PROPN
ftr-394	809	21	403(b	403(b	PROPN
ftr-394	809	22	)	)	PUNCT
ftr-394	809	23	plans	plan	NOUN
ftr-394	809	24	as	as	ADP
ftr-394	809	25	roth	roth	PROPN
ftr-394	809	26	type	type	NOUN
ftr-394	809	27	contributions	contribution	NOUN
ftr-394	809	28	,	,	PUNCT
ftr-394	809	29	requiring	require	VERB
ftr-394	809	30	separate	separate	ADJ
ftr-394	809	31	accounting	accounting	NOUN
ftr-394	809	32	.	.	PUNCT
ftr-394	810	1	exclusion	exclusion	NOUN
ftr-394	810	2	from	from	ADP
ftr-394	810	3	income	income	NOUN
ftr-394	810	4	or	or	CCONJ
ftr-394	810	5	permissible	permissible	ADJ
ftr-394	810	6	rollover	rollover	NOUN
ftr-394	810	7	to	to	ADP
ftr-394	810	8	a	a	DET
ftr-394	810	9	roth	roth	PROPN
ftr-394	810	10	type	type	NOUN
ftr-394	810	11	ira	ira	PROPN
ftr-394	810	12	depends	depend	VERB
ftr-394	810	13	on	on	ADP
ftr-394	810	14	whether	whether	SCONJ
ftr-394	810	15	the	the	DET
ftr-394	810	16	distribution	distribution	NOUN
ftr-394	810	17	is	be	AUX
ftr-394	810	18	a	a	DET
ftr-394	810	19	qualified	qualified	ADJ
ftr-394	810	20	distribution	distribution	NOUN
ftr-394	810	21	determined	determine	VERB
ftr-394	810	22	under	under	ADP
ftr-394	810	23	the	the	DET
ftr-394	810	24	regulations	regulation	NOUN
ftr-394	810	25	.	.	PUNCT
ftr-394	811	1	6	6	X
ftr-394	811	2	.	.	PUNCT
ftr-394	811	3	t.d	t.d	PROPN
ftr-394	811	4	.	.	PROPN
ftr-394	811	5	9340	9340	NUM
ftr-394	811	6	,	,	PUNCT
ftr-394	811	7	revised	revise	VERB
ftr-394	811	8	regulations	regulation	NOUN
ftr-394	811	9	concerning	concern	VERB
ftr-394	811	10	section	section	NOUN
ftr-394	811	11	403(b	403(b	PROPN
ftr-394	811	12	)	)	PUNCT
ftr-394	811	13	tax	tax	NOUN
ftr-394	811	14	-	-	PUNCT
ftr-394	811	15	sheltered	shelter	VERB
ftr-394	811	16	annuity	annuity	NOUN
ftr-394	811	17	contracts	contract	NOUN
ftr-394	811	18	,	,	PUNCT
ftr-394	811	19	72	72	NUM
ftr-394	811	20	f.r	f.r	NOUN
ftr-394	811	21	.	.	PROPN
ftr-394	811	22	41128	41128	NUM
ftr-394	811	23	(	(	PUNCT
ftr-394	811	24	7/26/07	7/26/07	NUM
ftr-394	811	25	)	)	PUNCT
ftr-394	811	26	.	.	PUNCT
ftr-394	812	1	the	the	DET
ftr-394	812	2	irs	irs	PROPN
ftr-394	812	3	has	have	AUX
ftr-394	812	4	published	publish	VERB
ftr-394	812	5	final	final	ADJ
ftr-394	812	6	regulations	regulation	NOUN
ftr-394	812	7	providing	provide	VERB
ftr-394	812	8	a	a	DET
ftr-394	812	9	comprehensive	comprehensive	ADJ
ftr-394	812	10	revision	revision	NOUN
ftr-394	812	11	of	of	ADP
ftr-394	812	12	the	the	DET
ftr-394	812	13	current	current	ADJ
ftr-394	812	14	regulations	regulation	NOUN
ftr-394	812	15	on	on	ADP
ftr-394	812	16	§	§	PROPN
ftr-394	812	17	403(b	403(b	PROPN
ftr-394	812	18	)	)	PUNCT
ftr-394	812	19	tax	tax	NOUN
ftr-394	812	20	-	-	PUNCT
ftr-394	812	21	sheltered	shelter	VERB
ftr-394	812	22	annuity	annuity	NOUN
ftr-394	812	23	contracts	contract	NOUN
ftr-394	812	24	of	of	ADP
ftr-394	812	25	public	public	ADJ
ftr-394	812	26	schools	school	NOUN
ftr-394	812	27	and	and	CCONJ
ftr-394	812	28	§	§	PROPN
ftr-394	812	29	501(c)(3	501(c)(3	NUM
ftr-394	812	30	)	)	PUNCT
ftr-394	812	31	tax	tax	NOUN
ftr-394	812	32	-	-	PUNCT
ftr-394	812	33	exempt	exempt	ADJ
ftr-394	812	34	organizations	organization	NOUN
ftr-394	812	35	.	.	PUNCT
ftr-394	813	1	these	these	DET
ftr-394	813	2	regulations	regulation	NOUN
ftr-394	813	3	generally	generally	ADV
ftr-394	813	4	apply	apply	VERB
ftr-394	813	5	for	for	ADP
ftr-394	813	6	taxable	taxable	ADJ
ftr-394	813	7	years	year	NOUN
ftr-394	813	8	beginning	begin	VERB
ftr-394	813	9	after	after	ADP
ftr-394	813	10	12/31/08	12/31/08	PROPN
ftr-394	813	11	.	.	PROPN
ftr-394	813	12	7	7	NUM
ftr-394	813	13	.	.	X
ftr-394	813	14	notice	notice	VERB
ftr-394	813	15	2007	2007	NUM
ftr-394	813	16	-	-	SYM
ftr-394	813	17	94	94	NUM
ftr-394	813	18	,	,	PUNCT
ftr-394	813	19	2007	2007	NUM
ftr-394	813	20	-	-	SYM
ftr-394	813	21	51	51	NUM
ftr-394	813	22	i.r.b	i.r.b	NOUN
ftr-394	813	23	.	.	PUNCT
ftr-394	813	24	1179	1179	NUM
ftr-394	813	25	(	(	PUNCT
ftr-394	813	26	12/17/07	12/17/07	PROPN
ftr-394	813	27	)	)	PUNCT
ftr-394	813	28	.	.	PUNCT
ftr-394	814	1	this	this	DET
ftr-394	814	2	notice	notice	NOUN
ftr-394	814	3	publishes	publish	VERB
ftr-394	814	4	the	the	DET
ftr-394	814	5	2007	2007	NUM
ftr-394	814	6	cumulative	cumulative	ADJ
ftr-394	814	7	list	list	NOUN
ftr-394	814	8	of	of	ADP
ftr-394	814	9	changes	change	NOUN
ftr-394	814	10	in	in	ADP
ftr-394	814	11	plan	plan	NOUN
ftr-394	814	12	qualification	qualification	NOUN
ftr-394	814	13	requirements	requirement	NOUN
ftr-394	814	14	.	.	PUNCT
ftr-394	815	1	c.	c.	PROPN
ftr-394	815	2	nonqualified	nonqualifie	VERB
ftr-394	815	3	deferred	defer	VERB
ftr-394	815	4	compensation	compensation	NOUN
ftr-394	815	5	,	,	PUNCT
ftr-394	815	6	section	section	NOUN
ftr-394	815	7	83	83	NUM
ftr-394	815	8	,	,	PUNCT
ftr-394	815	9	and	and	CCONJ
ftr-394	815	10	stock	stock	NOUN
ftr-394	815	11	options	option	NOUN
ftr-394	815	12	1	1	NUM
ftr-394	815	13	.	.	PUNCT
ftr-394	816	1	section	section	NOUN
ftr-394	816	2	409a	409a	PROPN
ftr-394	816	3	added	add	VERB
ftr-394	816	4	a	a	DET
ftr-394	816	5	new	new	ADJ
ftr-394	816	6	layer	layer	NOUN
ftr-394	816	7	of	of	ADP
ftr-394	816	8	rules	rule	NOUN
ftr-394	816	9	for	for	ADP
ftr-394	816	10	nonqualified	nonqualified	ADJ
ftr-394	816	11	deferred	defer	VERB
ftr-394	816	12	compensation	compensation	NOUN
ftr-394	816	13	.	.	PUNCT
ftr-394	817	1	section	section	NOUN
ftr-394	817	2	885	885	NUM
ftr-394	817	3	of	of	ADP
ftr-394	817	4	the	the	DET
ftr-394	817	5	jobs	job	NOUN
ftr-394	817	6	act	act	NOUN
ftr-394	817	7	of	of	ADP
ftr-394	817	8	2004	2004	NUM
ftr-394	817	9	754	754	NUM
ftr-394	817	10	florida	florida	PROPN
ftr-394	817	11	tax	tax	NOUN
ftr-394	817	12	review	review	NOUN
ftr-394	818	1	[	[	X
ftr-394	818	2	vol	vol	NOUN
ftr-394	818	3	.	.	PUNCT
ftr-394	818	4	8	8	NUM
ftr-394	818	5	:	:	PUNCT
ftr-394	818	6	si	si	PROPN
ftr-394	818	7	added	add	VERB
ftr-394	818	8	new	new	ADJ
ftr-394	818	9	§	§	PROPN
ftr-394	818	10	409a	409a	PROPN
ftr-394	818	11	,	,	PUNCT
ftr-394	818	12	which	which	PRON
ftr-394	818	13	modifies	modify	VERB
ftr-394	818	14	the	the	DET
ftr-394	818	15	taxation	taxation	NOUN
ftr-394	818	16	of	of	ADP
ftr-394	818	17	nonqualified	nonqualified	ADJ
ftr-394	818	18	deferred	defer	VERB
ftr-394	818	19	compensation	compensation	NOUN
ftr-394	818	20	plans	plan	NOUN
ftr-394	818	21	for	for	ADP
ftr-394	818	22	amounts	amount	NOUN
ftr-394	818	23	deferred	defer	VERB
ftr-394	818	24	after	after	ADP
ftr-394	818	25	2004	2004	NUM
ftr-394	818	26	.	.	PUNCT
ftr-394	819	1	section	section	NOUN
ftr-394	819	2	409a	409a	PROPN
ftr-394	819	3	has	have	AUX
ftr-394	819	4	changed	change	VERB
ftr-394	819	5	the	the	DET
ftr-394	819	6	tax	tax	NOUN
ftr-394	819	7	law	law	NOUN
ftr-394	819	8	governing	govern	VERB
ftr-394	819	9	nonqualified	nonqualifie	VERB
ftr-394	819	10	deferred	defer	VERB
ftr-394	819	11	compensation	compensation	NOUN
ftr-394	819	12	by	by	ADP
ftr-394	819	13	making	make	VERB
ftr-394	819	14	it	it	PRON
ftr-394	819	15	more	more	ADV
ftr-394	819	16	difficult	difficult	ADJ
ftr-394	819	17	to	to	PART
ftr-394	819	18	successfully	successfully	ADV
ftr-394	819	19	avoid	avoid	VERB
ftr-394	819	20	current	current	ADJ
ftr-394	819	21	inclusion	inclusion	NOUN
ftr-394	819	22	in	in	ADP
ftr-394	819	23	gross	gross	ADJ
ftr-394	819	24	income	income	NOUN
ftr-394	819	25	of	of	ADP
ftr-394	819	26	unfunded	unfunded	ADJ
ftr-394	819	27	deferred	deferred	ADJ
ftr-394	819	28	compensation	compensation	NOUN
ftr-394	819	29	.	.	PUNCT
ftr-394	820	1	nevertheless	nevertheless	ADV
ftr-394	820	2	,	,	PUNCT
ftr-394	820	3	§	§	PROPN
ftr-394	820	4	409a	409a	PROPN
ftr-394	820	5	has	have	AUX
ftr-394	820	6	not	not	PART
ftr-394	820	7	completely	completely	ADV
ftr-394	820	8	supplanted	supplant	VERB
ftr-394	820	9	prior	prior	ADJ
ftr-394	820	10	law	law	NOUN
ftr-394	820	11	.	.	PUNCT
ftr-394	821	1	the	the	DET
ftr-394	821	2	fundamental	fundamental	ADJ
ftr-394	821	3	principles	principle	NOUN
ftr-394	821	4	of	of	ADP
ftr-394	821	5	prior	prior	ADJ
ftr-394	821	6	law	law	NOUN
ftr-394	821	7	continue	continue	VERB
ftr-394	821	8	in	in	ADP
ftr-394	821	9	force	force	NOUN
ftr-394	821	10	but	but	CCONJ
ftr-394	821	11	have	have	AUX
ftr-394	821	12	been	be	AUX
ftr-394	821	13	modified	modify	VERB
ftr-394	821	14	in	in	ADP
ftr-394	821	15	certain	certain	ADJ
ftr-394	821	16	respects	respect	NOUN
ftr-394	821	17	.	.	PUNCT
ftr-394	822	1	a.	a.	NOUN
ftr-394	822	2	section	section	PROPN
ftr-394	822	3	409a	409a	PROPN
ftr-394	822	4	guidance	guidance	NOUN
ftr-394	822	5	provides	provide	VERB
ftr-394	822	6	transition	transition	NOUN
ftr-394	822	7	rules	rule	NOUN
ftr-394	822	8	and	and	CCONJ
ftr-394	822	9	excludes	exclude	VERB
ftr-394	822	10	stock	stock	NOUN
ftr-394	822	11	appreciation	appreciation	NOUN
ftr-394	822	12	rights	right	NOUN
ftr-394	822	13	from	from	ADP
ftr-394	822	14	the	the	DET
ftr-394	822	15	purview	purview	NOUN
ftr-394	822	16	of	of	ADP
ftr-394	822	17	that	that	DET
ftr-394	822	18	section	section	NOUN
ftr-394	822	19	.	.	PUNCT
ftr-394	823	1	notice	notice	VERB
ftr-394	823	2	2005	2005	NUM
ftr-394	823	3	-	-	SYM
ftr-394	823	4	1	1	NUM
ftr-394	823	5	,	,	PUNCT
ftr-394	823	6	2005	2005	NUM
ftr-394	823	7	-	-	SYM
ftr-394	823	8	1	1	NUM
ftr-394	823	9	c.b	c.b	PROPN
ftr-394	823	10	.	.	PROPN
ftr-394	823	11	274	274	NUM
ftr-394	823	12	(	(	PUNCT
ftr-394	823	13	1/10/05	1/10/05	NUM
ftr-394	823	14	)	)	PUNCT
ftr-394	823	15	,	,	PUNCT
ftr-394	823	16	modified	modify	VERB
ftr-394	823	17	by	by	ADP
ftr-394	823	18	notice	notice	NOUN
ftr-394	823	19	2006	2006	NUM
ftr-394	823	20	-	-	SYM
ftr-394	823	21	100	100	NUM
ftr-394	823	22	,	,	PUNCT
ftr-394	823	23	2006	2006	NUM
ftr-394	823	24	-	-	SYM
ftr-394	823	25	51	51	NUM
ftr-394	823	26	i.r.b	i.r.b	NOUN
ftr-394	823	27	.	.	PUNCT
ftr-394	824	1	1109	1109	NUM
ftr-394	824	2	(	(	PUNCT
ftr-394	824	3	12/18/06	12/18/06	NUM
ftr-394	824	4	)	)	PUNCT
ftr-394	824	5	.	.	PUNCT
ftr-394	825	1	these	these	DET
ftr-394	825	2	notices	notice	NOUN
ftr-394	825	3	provide	provide	VERB
ftr-394	825	4	guidance	guidance	NOUN
ftr-394	825	5	in	in	ADP
ftr-394	825	6	q&a	q&a	PROPN
ftr-394	825	7	form	form	NOUN
ftr-394	825	8	with	with	ADP
ftr-394	825	9	respect	respect	NOUN
ftr-394	825	10	to	to	ADP
ftr-394	825	11	the	the	DET
ftr-394	825	12	application	application	NOUN
ftr-394	825	13	of	of	ADP
ftr-394	825	14	§	§	PROPN
ftr-394	825	15	409a	409a	PROPN
ftr-394	825	16	.	.	PUNCT
ftr-394	826	1	b.	b.	PROPN
ftr-394	826	2	proposed	propose	VERB
ftr-394	826	3	regulations	regulation	NOUN
ftr-394	826	4	incorporate	incorporate	VERB
ftr-394	826	5	much	much	ADJ
ftr-394	826	6	of	of	ADP
ftr-394	826	7	the	the	DET
ftr-394	826	8	guidance	guidance	NOUN
ftr-394	826	9	in	in	ADP
ftr-394	826	10	notice	notice	NOUN
ftr-394	826	11	2005	2005	NUM
ftr-394	826	12	-	-	SYM
ftr-394	826	13	1	1	NUM
ftr-394	826	14	.	.	NOUN
ftr-394	826	15	reg-158080	reg-158080	NOUN
ftr-394	826	16	-	-	PUNCT
ftr-394	826	17	04	04	NUM
ftr-394	826	18	,	,	PUNCT
ftr-394	826	19	application	application	NOUN
ftr-394	826	20	of	of	ADP
ftr-394	826	21	section	section	NOUN
ftr-394	826	22	409a	409a	NOUN
ftr-394	826	23	to	to	ADP
ftr-394	826	24	nonqualified	nonqualifie	VERB
ftr-394	826	25	deferred	defer	VERB
ftr-394	826	26	compensation	compensation	NOUN
ftr-394	826	27	plans	plan	NOUN
ftr-394	826	28	,	,	PUNCT
ftr-394	826	29	70	70	NUM
ftr-394	826	30	f.r	f.r	NOUN
ftr-394	826	31	.	.	PROPN
ftr-394	826	32	57930	57930	NUM
ftr-394	826	33	(	(	PUNCT
ftr-394	826	34	10/4/05	10/4/05	NUM
ftr-394	826	35	)	)	PUNCT
ftr-394	826	36	.	.	PUNCT
ftr-394	827	1	these	these	DET
ftr-394	827	2	proposed	propose	VERB
ftr-394	827	3	regulations	regulation	NOUN
ftr-394	827	4	incorporate	incorporate	VERB
ftr-394	827	5	much	much	ADJ
ftr-394	827	6	of	of	ADP
ftr-394	827	7	the	the	DET
ftr-394	827	8	guidance	guidance	NOUN
ftr-394	827	9	provided	provide	VERB
ftr-394	827	10	in	in	ADP
ftr-394	827	11	notice	notice	NOUN
ftr-394	827	12	2005	2005	NUM
ftr-394	827	13	-	-	SYM
ftr-394	827	14	1	1	NUM
ftr-394	827	15	,	,	PUNCT
ftr-394	827	16	as	as	ADV
ftr-394	827	17	well	well	ADV
ftr-394	827	18	as	as	ADP
ftr-394	827	19	“	"	PUNCT
ftr-394	827	20	substantial	substantial	ADJ
ftr-394	827	21	additional	additional	ADJ
ftr-394	827	22	guidance	guidance	NOUN
ftr-394	827	23	.	.	PUNCT
ftr-394	827	24	”	"	PUNCT
ftr-394	828	1	they	they	PRON
ftr-394	828	2	identify	identify	VERB
ftr-394	828	3	the	the	DET
ftr-394	828	4	plans	plan	NOUN
ftr-394	828	5	and	and	CCONJ
ftr-394	828	6	arrangements	arrangement	NOUN
ftr-394	828	7	covered	cover	VERB
ftr-394	828	8	by	by	ADP
ftr-394	828	9	§	§	PROPN
ftr-394	828	10	409a	409a	PROPN
ftr-394	828	11	and	and	CCONJ
ftr-394	828	12	describe	describe	VERB
ftr-394	828	13	the	the	DET
ftr-394	828	14	requirements	requirement	NOUN
ftr-394	828	15	for	for	ADP
ftr-394	828	16	deferral	deferral	ADJ
ftr-394	828	17	elections	election	NOUN
ftr-394	828	18	and	and	CCONJ
ftr-394	828	19	the	the	DET
ftr-394	828	20	permissible	permissible	ADJ
ftr-394	828	21	timing	timing	NOUN
ftr-394	828	22	for	for	ADP
ftr-394	828	23	deferred	deferred	ADJ
ftr-394	828	24	compensation	compensation	NOUN
ftr-394	828	25	payments	payment	NOUN
ftr-394	828	26	.	.	PUNCT
ftr-394	829	1	they	they	PRON
ftr-394	829	2	also	also	ADV
ftr-394	829	3	extend	extend	VERB
ftr-394	829	4	the	the	DET
ftr-394	829	5	deadline	deadline	NOUN
ftr-394	829	6	for	for	ADP
ftr-394	829	7	“	"	PUNCT
ftr-394	829	8	documentary	documentary	NOUN
ftr-394	829	9	compliance	compliance	NOUN
ftr-394	829	10	”	"	PUNCT
ftr-394	829	11	to	to	ADP
ftr-394	829	12	12/31/06	12/31/06	PROPN
ftr-394	829	13	,	,	PUNCT
ftr-394	829	14	but	but	CCONJ
ftr-394	829	15	1/1/05	1/1/05	NUM
ftr-394	829	16	remains	remain	VERB
ftr-394	829	17	as	as	ADP
ftr-394	829	18	the	the	DET
ftr-394	829	19	effective	effective	ADJ
ftr-394	829	20	date	date	NOUN
ftr-394	829	21	for	for	ADP
ftr-394	829	22	statutory	statutory	ADJ
ftr-394	829	23	compliance	compliance	NOUN
ftr-394	829	24	(	(	PUNCT
ftr-394	829	25	although	although	SCONJ
ftr-394	829	26	there	there	PRON
ftr-394	829	27	are	be	VERB
ftr-394	829	28	transition	transition	NOUN
ftr-394	829	29	rules	rule	NOUN
ftr-394	829	30	applicable	applicable	ADJ
ftr-394	829	31	for	for	ADP
ftr-394	829	32	2005	2005	NUM
ftr-394	829	33	)	)	PUNCT
ftr-394	829	34	.	.	PUNCT
ftr-394	830	1	c.	c.	PROPN
ftr-394	830	2	interim	interim	PROPN
ftr-394	830	3	guidance	guidance	NOUN
ftr-394	830	4	on	on	ADP
ftr-394	830	5	withholding	withholding	NOUN
ftr-394	830	6	and	and	CCONJ
ftr-394	830	7	reporting	reporting	NOUN
ftr-394	830	8	requirements	requirement	NOUN
ftr-394	830	9	for	for	ADP
ftr-394	830	10	2005	2005	NUM
ftr-394	830	11	and	and	CCONJ
ftr-394	830	12	2006	2006	NUM
ftr-394	830	13	.	.	PUNCT
ftr-394	831	1	notice	notice	VERB
ftr-394	831	2	2006	2006	NUM
ftr-394	831	3	-	-	SYM
ftr-394	831	4	100	100	NUM
ftr-394	831	5	,	,	PUNCT
ftr-394	831	6	2006	2006	NUM
ftr-394	831	7	-	-	SYM
ftr-394	831	8	51	51	NUM
ftr-394	831	9	i.r.b	i.r.b	NOUN
ftr-394	831	10	.	.	PUNCT
ftr-394	832	1	1109	1109	NUM
ftr-394	832	2	(	(	PUNCT
ftr-394	832	3	12/18/06	12/18/06	NUM
ftr-394	832	4	)	)	PUNCT
ftr-394	832	5	.	.	PUNCT
ftr-394	833	1	this	this	DET
ftr-394	833	2	notice	notice	NOUN
ftr-394	833	3	provides	provide	VERB
ftr-394	833	4	interim	interim	ADJ
ftr-394	833	5	guidance	guidance	NOUN
ftr-394	833	6	to	to	ADP
ftr-394	833	7	employers	employer	NOUN
ftr-394	833	8	on	on	ADP
ftr-394	833	9	their	their	PRON
ftr-394	833	10	wage	wage	NOUN
ftr-394	833	11	withholding	withholding	NOUN
ftr-394	833	12	requirements	requirement	NOUN
ftr-394	833	13	for	for	ADP
ftr-394	833	14	calendar	calendar	NOUN
ftr-394	833	15	years	year	NOUN
ftr-394	833	16	2005	2005	NUM
ftr-394	833	17	and	and	CCONJ
ftr-394	833	18	2006	2006	NUM
ftr-394	833	19	with	with	ADP
ftr-394	833	20	respect	respect	NOUN
ftr-394	833	21	to	to	ADP
ftr-394	833	22	compensation	compensation	NOUN
ftr-394	833	23	and	and	CCONJ
ftr-394	833	24	amounts	amount	VERB
ftr-394	833	25	includible	includible	ADJ
ftr-394	833	26	in	in	ADP
ftr-394	833	27	gross	gross	ADJ
ftr-394	833	28	income	income	NOUN
ftr-394	833	29	under	under	ADP
ftr-394	833	30	§	§	PROPN
ftr-394	833	31	409a	409a	PROPN
ftr-394	833	32	,	,	PUNCT
ftr-394	833	33	as	as	ADV
ftr-394	833	34	well	well	ADV
ftr-394	833	35	as	as	ADP
ftr-394	833	36	guidance	guidance	NOUN
ftr-394	833	37	to	to	ADP
ftr-394	833	38	service	service	NOUN
ftr-394	833	39	providers	provider	NOUN
ftr-394	833	40	on	on	ADP
ftr-394	833	41	their	their	PRON
ftr-394	833	42	income	income	NOUN
ftr-394	833	43	tax	tax	NOUN
ftr-394	833	44	reporting	reporting	NOUN
ftr-394	833	45	and	and	CCONJ
ftr-394	833	46	payment	payment	NOUN
ftr-394	833	47	requirements	requirement	NOUN
ftr-394	833	48	for	for	ADP
ftr-394	833	49	amounts	amount	NOUN
ftr-394	833	50	includible	includible	ADJ
ftr-394	833	51	in	in	ADP
ftr-394	833	52	gross	gross	ADJ
ftr-394	833	53	income	income	NOUN
ftr-394	833	54	under	under	ADP
ftr-394	833	55	§	§	PROPN
ftr-394	833	56	409a	409a	PROPN
ftr-394	833	57	for	for	ADP
ftr-394	833	58	those	those	DET
ftr-394	833	59	years	year	NOUN
ftr-394	833	60	.	.	PUNCT
ftr-394	834	1	d.	d.	PROPN
ftr-394	834	2	final	final	ADJ
ftr-394	834	3	regulations	regulation	NOUN
ftr-394	834	4	.	.	PUNCT
ftr-394	835	1	t.d	t.d	PROPN
ftr-394	835	2	.	.	PROPN
ftr-394	835	3	9321	9321	NUM
ftr-394	835	4	,	,	PUNCT
ftr-394	835	5	application	application	NOUN
ftr-394	835	6	of	of	ADP
ftr-394	835	7	section	section	NOUN
ftr-394	835	8	409a	409a	NOUN
ftr-394	835	9	to	to	ADP
ftr-394	835	10	nonqualified	nonqualifie	VERB
ftr-394	835	11	deferred	defer	VERB
ftr-394	835	12	compensation	compensation	NOUN
ftr-394	835	13	plans	plan	NOUN
ftr-394	835	14	,	,	PUNCT
ftr-394	835	15	72	72	NUM
ftr-394	835	16	f.r	f.r	NOUN
ftr-394	835	17	.	.	NOUN
ftr-394	835	18	19234	19234	NUM
ftr-394	835	19	(	(	PUNCT
ftr-394	835	20	4/17/07	4/17/07	NUM
ftr-394	835	21	)	)	PUNCT
ftr-394	835	22	.	.	PUNCT
ftr-394	836	1	final	final	ADJ
ftr-394	836	2	regulations	regulation	NOUN
ftr-394	836	3	have	have	AUX
ftr-394	836	4	been	be	AUX
ftr-394	836	5	adopted	adopt	VERB
ftr-394	836	6	that	that	PRON
ftr-394	836	7	generally	generally	ADV
ftr-394	836	8	follow	follow	VERB
ftr-394	836	9	the	the	DET
ftr-394	836	10	format	format	NOUN
ftr-394	836	11	and	and	CCONJ
ftr-394	836	12	structure	structure	NOUN
ftr-394	836	13	of	of	ADP
ftr-394	836	14	the	the	DET
ftr-394	836	15	proposed	propose	VERB
ftr-394	836	16	regulations	regulation	NOUN
ftr-394	836	17	with	with	ADP
ftr-394	836	18	a	a	DET
ftr-394	836	19	number	number	NOUN
ftr-394	836	20	of	of	ADP
ftr-394	836	21	clarifications	clarification	NOUN
ftr-394	836	22	and	and	CCONJ
ftr-394	836	23	additions	addition	NOUN
ftr-394	836	24	in	in	ADP
ftr-394	836	25	response	response	NOUN
ftr-394	836	26	to	to	ADP
ftr-394	836	27	comments	comment	NOUN
ftr-394	836	28	.	.	PUNCT
ftr-394	837	1	e.	e.	PROPN
ftr-394	837	2	transition	transition	PROPN
ftr-394	837	3	relief	relief	NOUN
ftr-394	837	4	extended	extend	VERB
ftr-394	837	5	for	for	ADP
ftr-394	837	6	nqdc	nqdc	NOUN
ftr-394	837	7	under	under	ADP
ftr-394	837	8	§	§	PROPN
ftr-394	837	9	409a	409a	PROPN
ftr-394	837	10	.	.	PUNCT
ftr-394	838	1	notice	notice	VERB
ftr-394	838	2	2006	2006	NUM
ftr-394	838	3	-	-	SYM
ftr-394	838	4	79	79	NUM
ftr-394	838	5	,	,	PUNCT
ftr-394	838	6	2006	2006	NUM
ftr-394	838	7	-	-	SYM
ftr-394	838	8	43	43	NUM
ftr-394	838	9	i.r.b	i.r.b	NOUN
ftr-394	838	10	.	.	PUNCT
ftr-394	839	1	763	763	NUM
ftr-394	839	2	(	(	PUNCT
ftr-394	839	3	10/23/06	10/23/06	NUM
ftr-394	839	4	)	)	PUNCT
ftr-394	839	5	.	.	PUNCT
ftr-394	840	1	although	although	SCONJ
ftr-394	840	2	the	the	DET
ftr-394	840	3	irs	irs	PROPN
ftr-394	840	4	expects	expect	VERB
ftr-394	840	5	that	that	SCONJ
ftr-394	840	6	the	the	DET
ftr-394	840	7	proposed	propose	VERB
ftr-394	840	8	regulations	regulation	NOUN
ftr-394	840	9	will	will	AUX
ftr-394	840	10	become	become	VERB
ftr-394	840	11	final	final	ADJ
ftr-394	840	12	by	by	ADP
ftr-394	840	13	the	the	DET
ftr-394	840	14	end	end	NOUN
ftr-394	840	15	of	of	ADP
ftr-394	840	16	2008	2008	NUM
ftr-394	840	17	]	]	PUNCT
ftr-394	840	18	recent	recent	ADJ
ftr-394	840	19	developments	development	NOUN
ftr-394	840	20	in	in	ADP
ftr-394	840	21	federal	federal	ADJ
ftr-394	840	22	income	income	NOUN
ftr-394	840	23	taxation	taxation	NOUN
ftr-394	840	24	755	755	NUM
ftr-394	840	25	2006	2006	NUM
ftr-394	840	26	,	,	PUNCT
ftr-394	840	27	the	the	DET
ftr-394	840	28	proposed	propose	VERB
ftr-394	840	29	effective	effective	ADJ
ftr-394	840	30	date	date	NOUN
ftr-394	840	31	of	of	ADP
ftr-394	840	32	1/1/07	1/1/07	NUM
ftr-394	840	33	for	for	ADP
ftr-394	840	34	the	the	DET
ftr-394	840	35	final	final	ADJ
ftr-394	840	36	§	§	PROPN
ftr-394	840	37	409a	409a	PROPN
ftr-394	840	38	regulations	regulation	NOUN
ftr-394	840	39	is	be	AUX
ftr-394	840	40	extended	extend	VERB
ftr-394	840	41	to	to	ADP
ftr-394	840	42	1/1/08	1/1/08	NUM
ftr-394	840	43	.	.	PUNCT
ftr-394	841	1	additional	additional	ADJ
ftr-394	841	2	transition	transition	NOUN
ftr-394	841	3	relief	relief	NOUN
ftr-394	841	4	is	be	AUX
ftr-394	841	5	provided	provide	VERB
ftr-394	841	6	through	through	ADP
ftr-394	841	7	12/31/07	12/31/07	PROPN
ftr-394	841	8	.	.	PUNCT
ftr-394	842	1	f.	f.	PROPN
ftr-394	842	2	and	and	CCONJ
ftr-394	842	3	is	be	AUX
ftr-394	842	4	sort	sort	NOUN
ftr-394	842	5	-	-	PUNCT
ftr-394	842	6	of	of	ADV
ftr-394	842	7	extended	extend	VERB
ftr-394	842	8	for	for	ADP
ftr-394	842	9	one	one	NUM
ftr-394	842	10	more	more	ADJ
ftr-394	842	11	year	year	NOUN
ftr-394	842	12	through	through	ADP
ftr-394	842	13	the	the	DET
ftr-394	842	14	end	end	NOUN
ftr-394	842	15	of	of	ADP
ftr-394	842	16	2008	2008	NUM
ftr-394	842	17	.	.	PUNCT
ftr-394	843	1	notice	notice	VERB
ftr-394	843	2	2007	2007	NUM
ftr-394	843	3	-	-	SYM
ftr-394	843	4	78	78	NUM
ftr-394	843	5	,	,	PUNCT
ftr-394	843	6	2007	2007	NUM
ftr-394	843	7	-	-	SYM
ftr-394	843	8	41	41	NUM
ftr-394	843	9	i.r.b	i.r.b	NOUN
ftr-394	843	10	.	.	PUNCT
ftr-394	844	1	780	780	NUM
ftr-394	844	2	(	(	PUNCT
ftr-394	844	3	10/9/07	10/9/07	NUM
ftr-394	844	4	)	)	PUNCT
ftr-394	844	5	.	.	PUNCT
ftr-394	845	1	this	this	DET
ftr-394	845	2	notice	notice	NOUN
ftr-394	845	3	provides	provide	VERB
ftr-394	845	4	some	some	DET
ftr-394	845	5	2008	2008	NUM
ftr-394	845	6	transition	transition	NOUN
ftr-394	845	7	relief	relief	NOUN
ftr-394	845	8	and	and	CCONJ
ftr-394	845	9	additional	additional	ADJ
ftr-394	845	10	guidance	guidance	NOUN
ftr-394	845	11	on	on	ADP
ftr-394	845	12	the	the	DET
ftr-394	845	13	application	application	NOUN
ftr-394	845	14	to	to	ADP
ftr-394	845	15	§	§	PROPN
ftr-394	845	16	409a	409a	PROPN
ftr-394	845	17	to	to	ADP
ftr-394	845	18	nonqualified	nonqualifie	VERB
ftr-394	845	19	deferred	defer	VERB
ftr-394	845	20	compensation	compensation	NOUN
ftr-394	845	21	plans	plan	NOUN
ftr-394	845	22	.	.	PUNCT
ftr-394	846	1	g.	g.	PROPN
ftr-394	846	2	now	now	ADV
ftr-394	846	3	,	,	PUNCT
ftr-394	846	4	transition	transition	NOUN
ftr-394	846	5	relief	relief	NOUN
ftr-394	846	6	is	be	AUX
ftr-394	846	7	really	really	ADV
ftr-394	846	8	extended	extend	VERB
ftr-394	846	9	through	through	ADP
ftr-394	846	10	the	the	DET
ftr-394	846	11	end	end	NOUN
ftr-394	846	12	of	of	ADP
ftr-394	846	13	2008	2008	NUM
ftr-394	846	14	.	.	PUNCT
ftr-394	847	1	notice	notice	VERB
ftr-394	847	2	2007	2007	NUM
ftr-394	847	3	-	-	SYM
ftr-394	847	4	86	86	NUM
ftr-394	847	5	,	,	PUNCT
ftr-394	847	6	2007	2007	NUM
ftr-394	847	7	-	-	SYM
ftr-394	847	8	46	46	NUM
ftr-394	847	9	i.r.b	i.r.b	NOUN
ftr-394	847	10	.	.	PUNCT
ftr-394	848	1	990	990	NUM
ftr-394	848	2	(	(	PUNCT
ftr-394	848	3	11/13/07	11/13/07	PROPN
ftr-394	848	4	)	)	PUNCT
ftr-394	848	5	,	,	PUNCT
ftr-394	848	6	revoking	revoke	VERB
ftr-394	848	7	and	and	CCONJ
ftr-394	848	8	superseding	supersede	VERB
ftr-394	848	9	notice	notice	NOUN
ftr-394	848	10	2007	2007	NUM
ftr-394	848	11	-	-	SYM
ftr-394	848	12	78	78	NUM
ftr-394	848	13	.	.	PUNCT
ftr-394	849	1	this	this	DET
ftr-394	849	2	notice	notice	NOUN
ftr-394	849	3	extends	extend	VERB
ftr-394	849	4	to	to	ADP
ftr-394	849	5	12/31/08	12/31/08	NUM
ftr-394	849	6	the	the	DET
ftr-394	849	7	transition	transition	NOUN
ftr-394	849	8	relief	relief	NOUN
ftr-394	849	9	that	that	PRON
ftr-394	849	10	was	be	AUX
ftr-394	849	11	scheduled	schedule	VERB
ftr-394	849	12	to	to	PART
ftr-394	849	13	expire	expire	VERB
ftr-394	849	14	on	on	ADP
ftr-394	849	15	12/31/07	12/31/07	PROPN
ftr-394	849	16	,	,	PUNCT
ftr-394	849	17	as	as	SCONJ
ftr-394	849	18	provided	provide	VERB
ftr-394	849	19	in	in	ADP
ftr-394	849	20	notice	notice	NOUN
ftr-394	849	21	2006	2006	NUM
ftr-394	849	22	-	-	SYM
ftr-394	849	23	79	79	NUM
ftr-394	849	24	.	.	PUNCT
ftr-394	850	1	h.	h.	NOUN
ftr-394	850	2	more	more	ADJ
ftr-394	850	3	guidance	guidance	NOUN
ftr-394	850	4	.	.	PUNCT
ftr-394	851	1	notice	notice	VERB
ftr-394	851	2	2007	2007	NUM
ftr-394	851	3	-	-	SYM
ftr-394	851	4	89	89	NUM
ftr-394	851	5	,	,	PUNCT
ftr-394	851	6	2007	2007	NUM
ftr-394	851	7	-	-	SYM
ftr-394	851	8	46	46	NUM
ftr-394	851	9	i.r.b	i.r.b	NOUN
ftr-394	851	10	.	.	PUNCT
ftr-394	852	1	998	998	NUM
ftr-394	852	2	(	(	PUNCT
ftr-394	852	3	11/13/07	11/13/07	PROPN
ftr-394	852	4	)	)	PUNCT
ftr-394	852	5	.	.	PUNCT
ftr-394	853	1	this	this	DET
ftr-394	853	2	notice	notice	NOUN
ftr-394	853	3	provides	provide	VERB
ftr-394	853	4	interim	interim	ADJ
ftr-394	853	5	guidance	guidance	NOUN
ftr-394	853	6	to	to	ADP
ftr-394	853	7	employers	employer	NOUN
ftr-394	853	8	regarding	regard	VERB
ftr-394	853	9	reporting	reporting	NOUN
ftr-394	853	10	and	and	CCONJ
ftr-394	853	11	wage	wage	VERB
ftr-394	853	12	withholding	withholding	NOUN
ftr-394	853	13	requirements	requirement	NOUN
ftr-394	853	14	for	for	ADP
ftr-394	853	15	calendar	calendar	NOUN
ftr-394	853	16	year	year	NOUN
ftr-394	853	17	2007	2007	NUM
ftr-394	853	18	with	with	ADP
ftr-394	853	19	respect	respect	NOUN
ftr-394	853	20	to	to	ADP
ftr-394	853	21	deferrals	deferral	NOUN
ftr-394	853	22	of	of	ADP
ftr-394	853	23	compensation	compensation	NOUN
ftr-394	853	24	and	and	CCONJ
ftr-394	853	25	amounts	amount	VERB
ftr-394	853	26	includible	includible	ADJ
ftr-394	853	27	in	in	ADP
ftr-394	853	28	gross	gross	ADJ
ftr-394	853	29	income	income	NOUN
ftr-394	853	30	under	under	ADP
ftr-394	853	31	§	§	PROPN
ftr-394	853	32	409a	409a	PROPN
ftr-394	853	33	.	.	PUNCT
ftr-394	854	1	it	it	PRON
ftr-394	854	2	also	also	ADV
ftr-394	854	3	provides	provide	VERB
ftr-394	854	4	interim	interim	ADJ
ftr-394	854	5	rules	rule	NOUN
ftr-394	854	6	on	on	ADP
ftr-394	854	7	calculating	calculate	VERB
ftr-394	854	8	amounts	amount	NOUN
ftr-394	854	9	includible	includible	ADJ
ftr-394	854	10	in	in	ADP
ftr-394	854	11	gross	gross	ADJ
ftr-394	854	12	income	income	NOUN
ftr-394	854	13	under	under	ADP
ftr-394	854	14	§	§	PROPN
ftr-394	854	15	409a	409a	PROPN
ftr-394	854	16	.	.	PUNCT
ftr-394	855	1	notice	notice	VERB
ftr-394	855	2	2005	2005	NUM
ftr-394	855	3	-	-	SYM
ftr-394	855	4	1	1	NUM
ftr-394	855	5	was	be	AUX
ftr-394	855	6	modified	modify	VERB
ftr-394	855	7	;	;	PUNCT
ftr-394	855	8	notice	notice	VERB
ftr-394	855	9	2006	2006	NUM
ftr-394	855	10	-	-	SYM
ftr-394	855	11	100	100	NUM
ftr-394	855	12	was	be	AUX
ftr-394	855	13	not	not	PART
ftr-394	855	14	affected	affect	VERB
ftr-394	855	15	by	by	ADP
ftr-394	855	16	this	this	DET
ftr-394	855	17	notice	notice	NOUN
ftr-394	855	18	.	.	PUNCT
ftr-394	856	1	i.	i.	PROPN
ftr-394	856	2	section	section	PROPN
ftr-394	856	3	409a	409a	PROPN
ftr-394	856	4	as	as	SCONJ
ftr-394	856	5	applied	apply	VERB
ftr-394	856	6	to	to	ADP
ftr-394	856	7	split	split	ADJ
ftr-394	856	8	-	-	PUNCT
ftr-394	856	9	dollar	dollar	NOUN
ftr-394	856	10	life	life	NOUN
ftr-394	856	11	insurance	insurance	NOUN
ftr-394	856	12	contracts	contract	NOUN
ftr-394	856	13	.	.	PUNCT
ftr-394	857	1	notice	notice	VERB
ftr-394	857	2	2007	2007	NUM
ftr-394	857	3	-	-	SYM
ftr-394	857	4	34	34	NUM
ftr-394	857	5	,	,	PUNCT
ftr-394	857	6	2007	2007	NUM
ftr-394	857	7	-	-	SYM
ftr-394	857	8	17	17	NUM
ftr-394	857	9	i.r.b	i.r.b	NOUN
ftr-394	857	10	.	.	PUNCT
ftr-394	858	1	996	996	NUM
ftr-394	858	2	(	(	PUNCT
ftr-394	858	3	4/23/07	4/23/07	NUM
ftr-394	858	4	)	)	PUNCT
ftr-394	858	5	.	.	PUNCT
ftr-394	859	1	this	this	DET
ftr-394	859	2	notice	notice	NOUN
ftr-394	859	3	provides	provide	VERB
ftr-394	859	4	guidance	guidance	NOUN
ftr-394	859	5	regarding	regard	VERB
ftr-394	859	6	the	the	DET
ftr-394	859	7	application	application	NOUN
ftr-394	859	8	of	of	ADP
ftr-394	859	9	§	§	PROPN
ftr-394	859	10	409a	409a	PROPN
ftr-394	859	11	to	to	ADP
ftr-394	859	12	split	split	ADJ
ftr-394	859	13	-	-	PUNCT
ftr-394	859	14	dollar	dollar	NOUN
ftr-394	859	15	life	life	NOUN
ftr-394	859	16	insurance	insurance	NOUN
ftr-394	859	17	contracts	contract	NOUN
ftr-394	859	18	.	.	PUNCT
ftr-394	860	1	split	split	ADJ
ftr-394	860	2	-	-	PUNCT
ftr-394	860	3	dollar	dollar	NOUN
ftr-394	860	4	life	life	NOUN
ftr-394	860	5	insurance	insurance	NOUN
ftr-394	860	6	arrangements	arrangement	NOUN
ftr-394	860	7	(	(	PUNCT
ftr-394	860	8	other	other	ADJ
ftr-394	860	9	than	than	ADP
ftr-394	860	10	arrangements	arrangement	NOUN
ftr-394	860	11	that	that	PRON
ftr-394	860	12	provide	provide	VERB
ftr-394	860	13	only	only	ADV
ftr-394	860	14	death	death	NOUN
ftr-394	860	15	benefits	benefit	NOUN
ftr-394	860	16	to	to	ADP
ftr-394	860	17	the	the	DET
ftr-394	860	18	service	service	NOUN
ftr-394	860	19	provider	provider	NOUN
ftr-394	860	20	)	)	PUNCT
ftr-394	860	21	are	be	AUX
ftr-394	860	22	deferred	defer	VERB
ftr-394	860	23	compensation	compensation	NOUN
ftr-394	860	24	arrangements	arrangement	NOUN
ftr-394	860	25	subject	subject	ADJ
ftr-394	860	26	to	to	ADP
ftr-394	860	27	§	§	PROPN
ftr-394	860	28	409a	409a	PROPN
ftr-394	860	29	.	.	PUNCT
ftr-394	861	1	a	a	DET
ftr-394	861	2	split	split	ADJ
ftr-394	861	3	-	-	PUNCT
ftr-394	861	4	dollar	dollar	NOUN
ftr-394	861	5	life	life	NOUN
ftr-394	861	6	insurance	insurance	NOUN
ftr-394	861	7	arrangement	arrangement	NOUN
ftr-394	861	8	entered	enter	VERB
ftr-394	861	9	into	into	ADP
ftr-394	861	10	before	before	ADP
ftr-394	861	11	september	september	PROPN
ftr-394	861	12	17	17	NUM
ftr-394	861	13	,	,	PUNCT
ftr-394	861	14	2003	2003	NUM
ftr-394	861	15	,	,	PUNCT
ftr-394	861	16	is	be	AUX
ftr-394	861	17	not	not	PART
ftr-394	861	18	subject	subject	ADJ
ftr-394	861	19	to	to	ADP
ftr-394	861	20	§	§	PROPN
ftr-394	861	21	409a	409a	PROPN
ftr-394	861	22	unless	unless	SCONJ
ftr-394	861	23	the	the	DET
ftr-394	861	24	arrangement	arrangement	NOUN
ftr-394	861	25	has	have	AUX
ftr-394	861	26	been	be	AUX
ftr-394	861	27	materially	materially	ADV
ftr-394	861	28	modified	modify	VERB
ftr-394	861	29	.	.	PUNCT
ftr-394	862	1	this	this	DET
ftr-394	862	2	notice	notice	NOUN
ftr-394	862	3	also	also	ADV
ftr-394	862	4	provides	provide	VERB
ftr-394	862	5	guidance	guidance	NOUN
ftr-394	862	6	with	with	ADP
ftr-394	862	7	respect	respect	NOUN
ftr-394	862	8	to	to	ADP
ftr-394	862	9	which	which	PRON
ftr-394	862	10	modifications	modification	NOUN
ftr-394	862	11	to	to	PART
ftr-394	862	12	comply	comply	VERB
ftr-394	862	13	with	with	ADP
ftr-394	862	14	§	§	PROPN
ftr-394	862	15	409a	409a	PROPN
ftr-394	862	16	will	will	AUX
ftr-394	862	17	not	not	PART
ftr-394	862	18	be	be	AUX
ftr-394	862	19	treated	treat	VERB
ftr-394	862	20	as	as	ADP
ftr-394	862	21	material	material	NOUN
ftr-394	862	22	modifications	modification	NOUN
ftr-394	862	23	for	for	ADP
ftr-394	862	24	purposes	purpose	NOUN
ftr-394	862	25	of	of	ADP
ftr-394	862	26	the	the	DET
ftr-394	862	27	transition	transition	NOUN
ftr-394	862	28	rule	rule	NOUN
ftr-394	862	29	.	.	PUNCT
ftr-394	863	1	•	•	NUM
ftr-394	863	2	section	section	NOUN
ftr-394	863	3	409a	409a	PROPN
ftr-394	863	4	is	be	AUX
ftr-394	863	5	not	not	PART
ftr-394	863	6	applicable	applicable	ADJ
ftr-394	863	7	to	to	ADP
ftr-394	863	8	earnings	earning	NOUN
ftr-394	863	9	on	on	ADP
ftr-394	863	10	§	§	PROPN
ftr-394	863	11	409a	409a	PROPN
ftr-394	863	12	grandfathered	grandfathere	VERB
ftr-394	863	13	benefits	benefit	NOUN
ftr-394	863	14	,	,	PUNCT
ftr-394	863	15	which	which	PRON
ftr-394	863	16	include	include	VERB
ftr-394	863	17	any	any	DET
ftr-394	863	18	increase	increase	NOUN
ftr-394	863	19	in	in	ADP
ftr-394	863	20	the	the	DET
ftr-394	863	21	policy	policy	NOUN
ftr-394	863	22	cash	cash	NOUN
ftr-394	863	23	value	value	NOUN
ftr-394	863	24	attributable	attributable	ADJ
ftr-394	863	25	to	to	ADP
ftr-394	863	26	continued	continue	VERB
ftr-394	863	27	services	service	NOUN
ftr-394	863	28	,	,	PUNCT
ftr-394	863	29	compensation	compensation	NOUN
ftr-394	863	30	earned	earn	VERB
ftr-394	863	31	,	,	PUNCT
ftr-394	863	32	or	or	CCONJ
ftr-394	863	33	premium	premium	NOUN
ftr-394	863	34	payments	payment	NOUN
ftr-394	863	35	,	,	PUNCT
ftr-394	863	36	or	or	CCONJ
ftr-394	863	37	other	other	ADJ
ftr-394	863	38	contributions	contribution	NOUN
ftr-394	863	39	made	make	VERB
ftr-394	863	40	on	on	ADP
ftr-394	863	41	or	or	CCONJ
ftr-394	863	42	after	after	ADP
ftr-394	863	43	january	january	PROPN
ftr-394	863	44	1	1	NUM
ftr-394	863	45	,	,	PUNCT
ftr-394	863	46	2005	2005	NUM
ftr-394	863	47	.	.	PUNCT
ftr-394	864	1	the	the	DET
ftr-394	864	2	portion	portion	NOUN
ftr-394	864	3	of	of	ADP
ftr-394	864	4	benefits	benefit	NOUN
ftr-394	864	5	attributable	attributable	ADJ
ftr-394	864	6	to	to	ADP
ftr-394	864	7	grandfathered	grandfathere	VERB
ftr-394	864	8	arrangements	arrangement	NOUN
ftr-394	864	9	can	can	AUX
ftr-394	864	10	be	be	AUX
ftr-394	864	11	determined	determine	VERB
ftr-394	864	12	by	by	ADP
ftr-394	864	13	any	any	DET
ftr-394	864	14	reasonable	reasonable	ADJ
ftr-394	864	15	method	method	NOUN
ftr-394	864	16	,	,	PUNCT
ftr-394	864	17	but	but	CCONJ
ftr-394	864	18	the	the	DET
ftr-394	864	19	notice	notice	NOUN
ftr-394	864	20	describes	describe	VERB
ftr-394	864	21	a	a	DET
ftr-394	864	22	proportional	proportional	ADJ
ftr-394	864	23	method	method	NOUN
ftr-394	864	24	as	as	ADP
ftr-394	864	25	reasonable	reasonable	ADJ
ftr-394	864	26	.	.	PUNCT
ftr-394	865	1	•	•	CCONJ
ftr-394	865	2	a	a	DET
ftr-394	865	3	split	split	ADJ
ftr-394	865	4	-	-	PUNCT
ftr-394	865	5	dollar	dollar	NOUN
ftr-394	865	6	insurance	insurance	NOUN
ftr-394	865	7	plan	plan	NOUN
ftr-394	865	8	provides	provide	VERB
ftr-394	865	9	deferred	deferred	ADJ
ftr-394	865	10	compensation	compensation	NOUN
ftr-394	865	11	for	for	ADP
ftr-394	865	12	purposes	purpose	NOUN
ftr-394	865	13	of	of	ADP
ftr-394	865	14	§	§	PROPN
ftr-394	865	15	409a	409a	PROPN
ftr-394	865	16	if	if	SCONJ
ftr-394	865	17	the	the	DET
ftr-394	865	18	arrangement	arrangement	NOUN
ftr-394	865	19	provides	provide	VERB
ftr-394	865	20	a	a	DET
ftr-394	865	21	756	756	NUM
ftr-394	865	22	florida	florida	PROPN
ftr-394	865	23	tax	tax	NOUN
ftr-394	865	24	review	review	NOUN
ftr-394	866	1	[	[	X
ftr-394	866	2	vol	vol	NOUN
ftr-394	866	3	.	.	PUNCT
ftr-394	866	4	8	8	NUM
ftr-394	866	5	:	:	PUNCT
ftr-394	866	6	si	si	NOUN
ftr-394	866	7	service	service	NOUN
ftr-394	866	8	provider	provider	NOUN
ftr-394	866	9	with	with	ADP
ftr-394	866	10	economic	economic	ADJ
ftr-394	866	11	benefits	benefit	NOUN
ftr-394	866	12	in	in	ADP
ftr-394	866	13	the	the	DET
ftr-394	866	14	current	current	ADJ
ftr-394	866	15	year	year	NOUN
ftr-394	866	16	(	(	PUNCT
ftr-394	866	17	access	access	NOUN
ftr-394	866	18	to	to	ADP
ftr-394	866	19	policy	policy	NOUN
ftr-394	866	20	cash	cash	NOUN
ftr-394	866	21	value	value	NOUN
ftr-394	866	22	or	or	CCONJ
ftr-394	866	23	any	any	DET
ftr-394	866	24	other	other	ADJ
ftr-394	866	25	economic	economic	ADJ
ftr-394	866	26	benefit	benefit	NOUN
ftr-394	866	27	)	)	PUNCT
ftr-394	866	28	payable	payable	ADJ
ftr-394	866	29	to	to	ADP
ftr-394	866	30	the	the	DET
ftr-394	866	31	service	service	NOUN
ftr-394	866	32	provider	provider	NOUN
ftr-394	866	33	in	in	ADP
ftr-394	866	34	a	a	DET
ftr-394	866	35	later	later	ADV
ftr-394	866	36	taxable	taxable	ADJ
ftr-394	866	37	year	year	NOUN
ftr-394	866	38	.	.	PUNCT
ftr-394	867	1	•	•	NUM
ftr-394	867	2	split	split	ADJ
ftr-394	867	3	-	-	PUNCT
ftr-394	867	4	dollar	dollar	NOUN
ftr-394	867	5	insurance	insurance	NOUN
ftr-394	867	6	arrangements	arrangement	NOUN
ftr-394	867	7	that	that	PRON
ftr-394	867	8	are	be	AUX
ftr-394	867	9	treated	treat	VERB
ftr-394	867	10	as	as	ADP
ftr-394	867	11	loans	loan	NOUN
ftr-394	867	12	(	(	PUNCT
ftr-394	867	13	the	the	DET
ftr-394	867	14	policy	policy	NOUN
ftr-394	867	15	is	be	AUX
ftr-394	867	16	owned	own	VERB
ftr-394	867	17	by	by	ADP
ftr-394	867	18	the	the	DET
ftr-394	867	19	service	service	NOUN
ftr-394	867	20	provider	provider	NOUN
ftr-394	867	21	with	with	ADP
ftr-394	867	22	premiums	premium	NOUN
ftr-394	867	23	from	from	ADP
ftr-394	867	24	a	a	DET
ftr-394	867	25	non	non	ADJ
ftr-394	867	26	-	-	NOUN
ftr-394	867	27	owner	owner	NOUN
ftr-394	867	28	)	)	PUNCT
ftr-394	867	29	generally	generally	ADV
ftr-394	867	30	will	will	AUX
ftr-394	867	31	not	not	PART
ftr-394	867	32	give	give	VERB
ftr-394	867	33	rise	rise	NOUN
ftr-394	867	34	to	to	ADP
ftr-394	867	35	deferred	defer	VERB
ftr-394	867	36	compensation	compensation	NOUN
ftr-394	867	37	subject	subject	NOUN
ftr-394	867	38	to	to	ADP
ftr-394	867	39	§	§	PROPN
ftr-394	867	40	409a	409a	PROPN
ftr-394	867	41	.	.	PUNCT
ftr-394	868	1	2	2	X
ftr-394	868	2	.	.	X
ftr-394	868	3	remember	remember	VERB
ftr-394	868	4	when	when	SCONJ
ftr-394	868	5	“	"	PUNCT
ftr-394	868	6	inappropriate	inappropriate	ADJ
ftr-394	868	7	dating	dating	NOUN
ftr-394	868	8	”	"	PUNCT
ftr-394	868	9	was	be	AUX
ftr-394	868	10	just	just	ADV
ftr-394	868	11	a	a	DET
ftr-394	868	12	reference	reference	NOUN
ftr-394	868	13	to	to	ADP
ftr-394	868	14	wayne	wayne	PROPN
ftr-394	868	15	hays	hays	PROPN
ftr-394	868	16	and	and	CCONJ
ftr-394	868	17	elizabeth	elizabeth	PROPN
ftr-394	868	18	ray	ray	PROPN
ftr-394	868	19	,	,	PUNCT
ftr-394	868	20	gary	gary	PROPN
ftr-394	868	21	hart	hart	PROPN
ftr-394	868	22	and	and	CCONJ
ftr-394	868	23	donna	donna	PROPN
ftr-394	868	24	rice	rice	PROPN
ftr-394	868	25	,	,	PUNCT
ftr-394	868	26	bill	bill	PROPN
ftr-394	868	27	clinton	clinton	PROPN
ftr-394	868	28	and	and	CCONJ
ftr-394	868	29	monica	monica	PROPN
ftr-394	868	30	lewinsky	lewinsky	PROPN
ftr-394	868	31	,	,	PUNCT
ftr-394	868	32	gary	gary	PROPN
ftr-394	868	33	condit	condit	PROPN
ftr-394	868	34	and	and	CCONJ
ftr-394	868	35	chandra	chandra	PROPN
ftr-394	868	36	levy	levy	PROPN
ftr-394	868	37	,	,	PUNCT
ftr-394	868	38	rudy	rudy	PROPN
ftr-394	868	39	giuliani	giuliani	PROPN
ftr-394	868	40	and	and	CCONJ
ftr-394	868	41	cristyne	cristyne	PROPN
ftr-394	868	42	lategano	lategano	PROPN
ftr-394	868	43	,	,	PUNCT
ftr-394	868	44	newt	newt	PROPN
ftr-394	868	45	gingrich	gingrich	PROPN
ftr-394	868	46	and	and	CCONJ
ftr-394	868	47	callista	callista	PROPN
ftr-394	868	48	bisek	bisek	PROPN
ftr-394	868	49	,	,	PUNCT
ftr-394	868	50	or	or	CCONJ
ftr-394	868	51	barney	barney	PROPN
ftr-394	868	52	frank	frank	PROPN
ftr-394	868	53	and	and	CCONJ
ftr-394	868	54	steve	steve	PROPN
ftr-394	868	55	gobie	gobie	PROPN
ftr-394	868	56	?	?	PUNCT
ftr-394	869	1	backdated	backdate	VERB
ftr-394	869	2	stock	stock	NOUN
ftr-394	869	3	options	option	NOUN
ftr-394	869	4	give	give	VERB
ftr-394	869	5	rise	rise	NOUN
ftr-394	869	6	to	to	ADP
ftr-394	869	7	tax	tax	NOUN
ftr-394	869	8	problems	problem	NOUN
ftr-394	869	9	,	,	PUNCT
ftr-394	869	10	but	but	CCONJ
ftr-394	869	11	“	"	PUNCT
ftr-394	869	12	innocent	innocent	ADJ
ftr-394	869	13	employees	employee	NOUN
ftr-394	869	14	”	"	PUNCT
ftr-394	869	15	may	may	AUX
ftr-394	869	16	have	have	VERB
ftr-394	869	17	their	their	PRON
ftr-394	869	18	§	§	PROPN
ftr-394	869	19	409a	409a	PROPN
ftr-394	869	20	taxes	taxis	NOUN
ftr-394	869	21	paid	pay	VERB
ftr-394	869	22	by	by	ADP
ftr-394	869	23	their	their	PRON
ftr-394	869	24	employer	employer	NOUN
ftr-394	869	25	.	.	PUNCT
ftr-394	870	1	announcement	announcement	NOUN
ftr-394	870	2	2007	2007	NUM
ftr-394	870	3	-	-	SYM
ftr-394	870	4	18	18	NUM
ftr-394	870	5	,	,	PUNCT
ftr-394	870	6	20079	20079	NUM
ftr-394	870	7	i.r.b	i.r.b	NOUN
ftr-394	870	8	.	.	PUNCT
ftr-394	871	1	625	625	NUM
ftr-394	871	2	(	(	PUNCT
ftr-394	871	3	2/26/07	2/26/07	NUM
ftr-394	871	4	)	)	PUNCT
ftr-394	871	5	.	.	PUNCT
ftr-394	872	1	this	this	DET
ftr-394	872	2	announcement	announcement	NOUN
ftr-394	872	3	institutes	institute	VERB
ftr-394	872	4	a	a	DET
ftr-394	872	5	compliance	compliance	NOUN
ftr-394	872	6	resolution	resolution	NOUN
ftr-394	872	7	program	program	NOUN
ftr-394	872	8	that	that	PRON
ftr-394	872	9	permits	permit	VERB
ftr-394	872	10	employers	employer	NOUN
ftr-394	872	11	to	to	PART
ftr-394	872	12	pay	pay	VERB
ftr-394	872	13	the	the	DET
ftr-394	872	14	additional	additional	ADJ
ftr-394	872	15	§	§	PROPN
ftr-394	872	16	409a	409a	PROPN
ftr-394	872	17	taxes	taxis	NOUN
ftr-394	872	18	due	due	ADJ
ftr-394	872	19	to	to	ADP
ftr-394	872	20	the	the	DET
ftr-394	872	21	exercise	exercise	NOUN
ftr-394	872	22	in	in	ADP
ftr-394	872	23	2006	2006	NUM
ftr-394	872	24	of	of	ADP
ftr-394	872	25	discounted	discount	VERB
ftr-394	872	26	stock	stock	NOUN
ftr-394	872	27	options	option	NOUN
ftr-394	872	28	and	and	CCONJ
ftr-394	872	29	stock	stock	NOUN
ftr-394	872	30	appreciation	appreciation	NOUN
ftr-394	872	31	rights	right	NOUN
ftr-394	872	32	for	for	ADP
ftr-394	872	33	employees	employee	NOUN
ftr-394	872	34	who	who	PRON
ftr-394	872	35	are	be	AUX
ftr-394	872	36	not	not	PART
ftr-394	872	37	corporate	corporate	ADJ
ftr-394	872	38	insiders	insider	NOUN
ftr-394	872	39	.	.	PUNCT
ftr-394	873	1	this	this	PRON
ftr-394	873	2	is	be	AUX
ftr-394	873	3	because	because	SCONJ
ftr-394	873	4	the	the	DET
ftr-394	873	5	backdated	backdate	VERB
ftr-394	873	6	stock	stock	NOUN
ftr-394	873	7	options	option	NOUN
ftr-394	873	8	and	and	CCONJ
ftr-394	873	9	stock	stock	NOUN
ftr-394	873	10	appreciation	appreciation	NOUN
ftr-394	873	11	rights	right	NOUN
ftr-394	873	12	were	be	AUX
ftr-394	873	13	“	"	PUNCT
ftr-394	873	14	in	in	ADP
ftr-394	873	15	the	the	DET
ftr-394	873	16	money	money	NOUN
ftr-394	873	17	”	"	PUNCT
ftr-394	873	18	when	when	SCONJ
ftr-394	873	19	issued	issue	VERB
ftr-394	873	20	,	,	PUNCT
ftr-394	873	21	and	and	CCONJ
ftr-394	873	22	are	be	AUX
ftr-394	873	23	,	,	PUNCT
ftr-394	873	24	therefore	therefore	ADV
ftr-394	873	25	,	,	PUNCT
ftr-394	873	26	not	not	PART
ftr-394	873	27	excluded	exclude	VERB
ftr-394	873	28	from	from	ADP
ftr-394	873	29	§	§	PROPN
ftr-394	873	30	409a	409a	NOUN
ftr-394	873	31	by	by	ADP
ftr-394	873	32	the	the	DET
ftr-394	873	33	regulations	regulation	NOUN
ftr-394	873	34	thereunder	thereunder	NOUN
ftr-394	873	35	.	.	PUNCT
ftr-394	874	1	of	of	ADP
ftr-394	874	2	course	course	NOUN
ftr-394	874	3	,	,	PUNCT
ftr-394	874	4	these	these	DET
ftr-394	874	5	employer	employer	NOUN
ftr-394	874	6	payments	payment	NOUN
ftr-394	874	7	will	will	AUX
ftr-394	874	8	be	be	AUX
ftr-394	874	9	additional	additional	ADJ
ftr-394	874	10	wages	wage	NOUN
ftr-394	874	11	in	in	ADP
ftr-394	874	12	the	the	DET
ftr-394	874	13	year	year	NOUN
ftr-394	874	14	in	in	ADP
ftr-394	874	15	which	which	PRON
ftr-394	874	16	they	they	PRON
ftr-394	874	17	are	be	AUX
ftr-394	874	18	made	make	VERB
ftr-394	874	19	.	.	PUNCT
ftr-394	875	1	•	•	NOUN
ftr-394	875	2	this	this	DET
ftr-394	875	3	program	program	NOUN
ftr-394	875	4	offers	offer	VERB
ftr-394	875	5	only	only	ADJ
ftr-394	875	6	administrative	administrative	ADJ
ftr-394	875	7	convenience	convenience	NOUN
ftr-394	875	8	,	,	PUNCT
ftr-394	875	9	and	and	CCONJ
ftr-394	875	10	does	do	AUX
ftr-394	875	11	not	not	PART
ftr-394	875	12	result	result	VERB
ftr-394	875	13	in	in	ADP
ftr-394	875	14	any	any	DET
ftr-394	875	15	benefit	benefit	NOUN
ftr-394	875	16	to	to	ADP
ftr-394	875	17	the	the	DET
ftr-394	875	18	taxpayers	taxpayer	NOUN
ftr-394	875	19	involved	involve	VERB
ftr-394	875	20	.	.	PUNCT
ftr-394	876	1	3	3	X
ftr-394	876	2	.	.	X
ftr-394	876	3	did	do	AUX
ftr-394	876	4	you	you	PRON
ftr-394	876	5	know	know	VERB
ftr-394	876	6	that	that	SCONJ
ftr-394	876	7	§	§	PROPN
ftr-394	876	8	409a	409a	PROPN
ftr-394	876	9	will	will	AUX
ftr-394	876	10	apply	apply	VERB
ftr-394	876	11	for	for	ADP
ftr-394	876	12	the	the	DET
ftr-394	876	13	2008	2008	NUM
ftr-394	876	14	-	-	SYM
ftr-394	876	15	2009	2009	NUM
ftr-394	876	16	school	school	NOUN
ftr-394	876	17	year	year	NOUN
ftr-394	876	18	to	to	ADP
ftr-394	876	19	teachers	teacher	NOUN
ftr-394	876	20	who	who	PRON
ftr-394	876	21	elect	elect	VERB
ftr-394	876	22	to	to	PART
ftr-394	876	23	receive	receive	VERB
ftr-394	876	24	their	their	PRON
ftr-394	876	25	salaries	salary	NOUN
ftr-394	876	26	over	over	ADP
ftr-394	876	27	a	a	DET
ftr-394	876	28	12	12	NUM
ftr-394	876	29	-	-	PUNCT
ftr-394	876	30	month	month	NOUN
ftr-394	876	31	period	period	NOUN
ftr-394	876	32	instead	instead	ADV
ftr-394	876	33	of	of	ADP
ftr-394	876	34	being	be	AUX
ftr-394	876	35	paid	pay	VERB
ftr-394	876	36	only	only	ADV
ftr-394	876	37	during	during	ADP
ftr-394	876	38	the	the	DET
ftr-394	876	39	nine	nine	NUM
ftr-394	876	40	-	-	PUNCT
ftr-394	876	41	month	month	NOUN
ftr-394	876	42	school	school	NOUN
ftr-394	876	43	year	year	NOUN
ftr-394	876	44	?	?	PUNCT
ftr-394	877	1	irs	irs	PROPN
ftr-394	877	2	(	(	PUNCT
ftr-394	877	3	or	or	CCONJ
ftr-394	877	4	,	,	PUNCT
ftr-394	877	5	should	should	AUX
ftr-394	877	6	it	it	PRON
ftr-394	877	7	be	be	AUX
ftr-394	877	8	congress	congress	PROPN
ftr-394	877	9	)	)	PUNCT
ftr-394	877	10	,	,	PUNCT
ftr-394	877	11	give	give	VERB
ftr-394	877	12	us	we	PRON
ftr-394	877	13	a	a	DET
ftr-394	877	14	break	break	NOUN
ftr-394	877	15	!	!	PUNCT
ftr-394	878	1	ir-2007142	ir-2007142	PROPN
ftr-394	878	2	(	(	PUNCT
ftr-394	878	3	8/7/07	8/7/07	NUM
ftr-394	878	4	)	)	PUNCT
ftr-394	878	5	.	.	PUNCT
ftr-394	879	1	school	school	NOUN
ftr-394	879	2	districts	district	NOUN
ftr-394	879	3	that	that	PRON
ftr-394	879	4	offer	offer	VERB
ftr-394	879	5	annualization	annualization	NOUN
ftr-394	879	6	elections	election	NOUN
ftr-394	879	7	to	to	ADP
ftr-394	879	8	teachers	teacher	NOUN
ftr-394	879	9	may	may	AUX
ftr-394	879	10	have	have	VERB
ftr-394	879	11	to	to	PART
ftr-394	879	12	make	make	VERB
ftr-394	879	13	some	some	DET
ftr-394	879	14	changes	change	NOUN
ftr-394	879	15	in	in	ADP
ftr-394	879	16	their	their	PRON
ftr-394	879	17	procedures	procedure	NOUN
ftr-394	879	18	in	in	ADP
ftr-394	879	19	the	the	DET
ftr-394	879	20	future	future	NOUN
ftr-394	879	21	,	,	PUNCT
ftr-394	879	22	but	but	CCONJ
ftr-394	879	23	the	the	DET
ftr-394	879	24	irs	irs	PROPN
ftr-394	879	25	announced	announce	VERB
ftr-394	879	26	that	that	SCONJ
ftr-394	879	27	the	the	DET
ftr-394	879	28	new	new	ADJ
ftr-394	879	29	deferred	defer	VERB
ftr-394	879	30	compensation	compensation	NOUN
ftr-394	879	31	rules	rule	NOUN
ftr-394	879	32	will	will	AUX
ftr-394	879	33	not	not	PART
ftr-394	879	34	be	be	AUX
ftr-394	879	35	applied	apply	VERB
ftr-394	879	36	to	to	ADP
ftr-394	879	37	annualization	annualization	NOUN
ftr-394	879	38	elections	election	NOUN
ftr-394	879	39	for	for	ADP
ftr-394	879	40	school	school	NOUN
ftr-394	879	41	years	year	NOUN
ftr-394	879	42	beginning	begin	VERB
ftr-394	879	43	before	before	ADP
ftr-394	879	44	1/1/08	1/1/08	PROPN
ftr-394	879	45	.	.	PUNCT
ftr-394	880	1	•	•	NOUN
ftr-394	880	2	this	this	DET
ftr-394	880	3	results	result	VERB
ftr-394	880	4	from	from	ADP
ftr-394	880	5	an	an	DET
ftr-394	880	6	anti	anti	ADJ
ftr-394	880	7	-	-	ADJ
ftr-394	880	8	enron	enron	ADJ
ftr-394	880	9	provision	provision	NOUN
ftr-394	880	10	in	in	ADP
ftr-394	880	11	the	the	DET
ftr-394	880	12	2004	2004	NUM
ftr-394	880	13	act	act	NOUN
ftr-394	880	14	.	.	PUNCT
ftr-394	881	1	4	4	X
ftr-394	881	2	.	.	X
ftr-394	881	3	stock	stock	NOUN
ftr-394	881	4	options	option	NOUN
ftr-394	881	5	are	be	AUX
ftr-394	881	6	not	not	PART
ftr-394	881	7	exercised	exercise	VERB
ftr-394	881	8	when	when	SCONJ
ftr-394	881	9	the	the	DET
ftr-394	881	10	service	service	NOUN
ftr-394	881	11	recipient	recipient	NOUN
ftr-394	881	12	provides	provide	VERB
ftr-394	881	13	nonrecourse	nonrecourse	NOUN
ftr-394	881	14	financing	financing	NOUN
ftr-394	881	15	because	because	SCONJ
ftr-394	881	16	such	such	ADJ
ftr-394	881	17	exercise	exercise	NOUN
ftr-394	881	18	is	be	AUX
ftr-394	881	19	merely	merely	ADV
ftr-394	881	20	the	the	DET
ftr-394	881	21	continuation	continuation	NOUN
ftr-394	881	22	of	of	ADP
ftr-394	881	23	the	the	DET
ftr-394	881	24	option	option	NOUN
ftr-394	881	25	,	,	PUNCT
ftr-394	881	26	but	but	CCONJ
ftr-394	881	27	they	they	PRON
ftr-394	881	28	are	be	AUX
ftr-394	881	29	exercised	exercise	VERB
ftr-394	881	30	when	when	SCONJ
ftr-394	881	31	a	a	DET
ftr-394	881	32	third	third	ADJ
ftr-394	881	33	-	-	PUNCT
ftr-394	881	34	party	party	NOUN
ftr-394	881	35	lender	lender	NOUN
ftr-394	881	36	provides	provide	VERB
ftr-394	881	37	financing	financing	NOUN
ftr-394	881	38	on	on	ADP
ftr-394	881	39	a	a	DET
ftr-394	881	40	nonrecourse	nonrecourse	ADJ
ftr-394	881	41	basis	basis	NOUN
ftr-394	881	42	.	.	PUNCT
ftr-394	882	1	palahnuk	palahnuk	PROPN
ftr-394	882	2	v.	v.	PROPN
ftr-394	882	3	united	united	PROPN
ftr-394	882	4	states	states	PROPN
ftr-394	882	5	,	,	PUNCT
ftr-394	882	6	475	475	NUM
ftr-394	882	7	f.3d	f.3d	NUM
ftr-394	882	8	1380	1380	NUM
ftr-394	882	9	(	(	PUNCT
ftr-394	882	10	fed	fed	PROPN
ftr-394	882	11	.	.	PUNCT
ftr-394	882	12	cir	cir	PROPN
ftr-394	882	13	.	.	PUNCT
ftr-394	883	1	2/12/07	2/12/07	NUM
ftr-394	883	2	)	)	PUNCT
ftr-394	883	3	,	,	PUNCT
ftr-394	883	4	aff’g	aff’g	PROPN
ftr-394	883	5	70	70	NUM
ftr-394	883	6	fed	fed	PROPN
ftr-394	883	7	.	.	PUNCT
ftr-394	884	1	cl	cl	NOUN
ftr-394	884	2	.	.	PUNCT
ftr-394	885	1	87	87	NUM
ftr-394	885	2	(	(	PUNCT
ftr-394	885	3	2/28/06	2/28/06	NUM
ftr-394	885	4	)	)	PUNCT
ftr-394	885	5	.	.	PUNCT
ftr-394	886	1	taxpayers	taxpayer	NOUN
ftr-394	886	2	exercised	exercise	VERB
ftr-394	886	3	nonqualified	nonqualified	ADJ
ftr-394	886	4	stock	stock	NOUN
ftr-394	886	5	options	option	NOUN
ftr-394	886	6	in	in	ADP
ftr-394	886	7	2000	2000	NUM
ftr-394	886	8	using	use	VERB
ftr-394	886	9	2008	2008	NUM
ftr-394	886	10	]	]	PUNCT
ftr-394	886	11	recent	recent	ADJ
ftr-394	886	12	developments	development	NOUN
ftr-394	886	13	in	in	ADP
ftr-394	886	14	federal	federal	ADJ
ftr-394	886	15	income	income	NOUN
ftr-394	886	16	taxation	taxation	NOUN
ftr-394	886	17	757	757	NUM
ftr-394	886	18	funds	fund	NOUN
ftr-394	886	19	obtained	obtain	VERB
ftr-394	886	20	through	through	ADP
ftr-394	886	21	borrowing	borrowing	NOUN
ftr-394	886	22	on	on	ADP
ftr-394	886	23	a	a	DET
ftr-394	886	24	margin	margin	NOUN
ftr-394	886	25	account	account	NOUN
ftr-394	886	26	with	with	ADP
ftr-394	886	27	a	a	DET
ftr-394	886	28	third	third	ADJ
ftr-394	886	29	party	party	NOUN
ftr-394	886	30	lender	lender	NOUN
ftr-394	886	31	(	(	PUNCT
ftr-394	886	32	oppenheimer	oppenheimer	PROPN
ftr-394	886	33	)	)	PUNCT
ftr-394	886	34	with	with	ADP
ftr-394	886	35	the	the	DET
ftr-394	886	36	loan	loan	NOUN
ftr-394	886	37	secured	secure	VERB
ftr-394	886	38	by	by	ADP
ftr-394	886	39	the	the	DET
ftr-394	886	40	purchased	purchase	VERB
ftr-394	886	41	stock	stock	NOUN
ftr-394	886	42	.	.	PUNCT
ftr-394	887	1	they	they	PRON
ftr-394	887	2	contended	contend	VERB
ftr-394	887	3	that	that	SCONJ
ftr-394	887	4	the	the	DET
ftr-394	887	5	transfer	transfer	NOUN
ftr-394	887	6	took	take	VERB
ftr-394	887	7	place	place	NOUN
ftr-394	887	8	in	in	ADP
ftr-394	887	9	2001	2001	NUM
ftr-394	887	10	when	when	SCONJ
ftr-394	887	11	they	they	PRON
ftr-394	887	12	paid	pay	VERB
ftr-394	887	13	off	off	ADP
ftr-394	887	14	the	the	DET
ftr-394	887	15	margin	margin	NOUN
ftr-394	887	16	loan	loan	NOUN
ftr-394	887	17	used	use	VERB
ftr-394	887	18	to	to	PART
ftr-394	887	19	purchase	purchase	VERB
ftr-394	887	20	the	the	DET
ftr-394	887	21	stock	stock	NOUN
ftr-394	887	22	.	.	PUNCT
ftr-394	888	1	the	the	DET
ftr-394	888	2	purchase	purchase	NOUN
ftr-394	888	3	of	of	ADP
ftr-394	888	4	employer	employer	NOUN
ftr-394	888	5	’s	’s	PART
ftr-394	888	6	stock	stock	NOUN
ftr-394	888	7	pursuant	pursuant	ADJ
ftr-394	888	8	to	to	ADP
ftr-394	888	9	a	a	DET
ftr-394	888	10	nonstatutory	nonstatutory	ADJ
ftr-394	888	11	stock	stock	NOUN
ftr-394	888	12	option	option	NOUN
ftr-394	888	13	using	use	VERB
ftr-394	888	14	funds	fund	NOUN
ftr-394	888	15	obtained	obtain	VERB
ftr-394	888	16	through	through	ADP
ftr-394	888	17	borrowing	borrowing	NOUN
ftr-394	888	18	on	on	ADP
ftr-394	888	19	a	a	DET
ftr-394	888	20	margin	margin	NOUN
ftr-394	888	21	account	account	NOUN
ftr-394	888	22	with	with	ADP
ftr-394	888	23	a	a	DET
ftr-394	888	24	third	third	ADJ
ftr-394	888	25	-	-	PUNCT
ftr-394	888	26	party	party	NOUN
ftr-394	888	27	lender	lender	NOUN
ftr-394	888	28	constituted	constitute	VERB
ftr-394	888	29	a	a	DET
ftr-394	888	30	completed	complete	VERB
ftr-394	888	31	transfer	transfer	NOUN
ftr-394	888	32	for	for	ADP
ftr-394	888	33	purposes	purpose	NOUN
ftr-394	888	34	of	of	ADP
ftr-394	888	35	§	§	PROPN
ftr-394	888	36	83	83	NUM
ftr-394	888	37	;	;	PUNCT
ftr-394	888	38	the	the	DET
ftr-394	888	39	arrangement	arrangement	NOUN
ftr-394	888	40	was	be	AUX
ftr-394	888	41	not	not	PART
ftr-394	888	42	in	in	ADP
ftr-394	888	43	substance	substance	NOUN
ftr-394	888	44	a	a	DET
ftr-394	888	45	continuing	continue	VERB
ftr-394	888	46	option	option	NOUN
ftr-394	888	47	under	under	ADP
ftr-394	888	48	reg	reg	NOUN
ftr-394	888	49	.	.	PUNCT
ftr-394	889	1	§	§	PROPN
ftr-394	889	2	§	§	ADJ
ftr-394	889	3	1.83	1.83	NUM
ftr-394	889	4	-	-	PUNCT
ftr-394	889	5	3(a)(2	3(a)(2	NUM
ftr-394	889	6	)	)	PUNCT
ftr-394	889	7	and	and	CCONJ
ftr-394	889	8	1.83	1.83	NUM
ftr-394	889	9	-	-	SYM
ftr-394	889	10	1(a)(7	1(a)(7	NUM
ftr-394	889	11	)	)	PUNCT
ftr-394	889	12	,	,	PUNCT
ftr-394	889	13	ex	ex	X
ftr-394	889	14	.	.	PUNCT
ftr-394	889	15	(	(	PUNCT
ftr-394	889	16	2	2	NUM
ftr-394	889	17	)	)	PUNCT
ftr-394	889	18	,	,	PUNCT
ftr-394	889	19	because	because	SCONJ
ftr-394	889	20	the	the	DET
ftr-394	889	21	benefits	benefit	NOUN
ftr-394	889	22	of	of	ADP
ftr-394	889	23	ownership	ownership	NOUN
ftr-394	889	24	and	and	CCONJ
ftr-394	889	25	risk	risk	NOUN
ftr-394	889	26	of	of	ADP
ftr-394	889	27	decline	decline	NOUN
ftr-394	889	28	in	in	ADP
ftr-394	889	29	value	value	NOUN
ftr-394	889	30	had	have	AUX
ftr-394	889	31	been	be	AUX
ftr-394	889	32	transferred	transfer	VERB
ftr-394	889	33	to	to	ADP
ftr-394	889	34	taxpayers	taxpayer	NOUN
ftr-394	889	35	.	.	PUNCT
ftr-394	890	1	•	•	NUM
ftr-394	890	2	the	the	DET
ftr-394	890	3	federal	federal	ADJ
ftr-394	890	4	circuit	circuit	NOUN
ftr-394	890	5	(	(	PUNCT
ftr-394	890	6	judge	judge	PROPN
ftr-394	890	7	mayer	mayer	PROPN
ftr-394	890	8	)	)	PUNCT
ftr-394	890	9	held	hold	VERB
ftr-394	890	10	that	that	SCONJ
ftr-394	890	11	a	a	DET
ftr-394	890	12	transfer	transfer	NOUN
ftr-394	890	13	occurs	occur	VERB
ftr-394	890	14	when	when	SCONJ
ftr-394	890	15	the	the	DET
ftr-394	890	16	employer	employer	NOUN
ftr-394	890	17	corporation	corporation	NOUN
ftr-394	890	18	is	be	AUX
ftr-394	890	19	paid	pay	VERB
ftr-394	890	20	for	for	ADP
ftr-394	890	21	the	the	DET
ftr-394	890	22	stock	stock	NOUN
ftr-394	890	23	,	,	PUNCT
ftr-394	890	24	whether	whether	SCONJ
ftr-394	890	25	the	the	DET
ftr-394	890	26	transfer	transfer	NOUN
ftr-394	890	27	was	be	AUX
ftr-394	890	28	funded	fund	VERB
ftr-394	890	29	with	with	ADP
ftr-394	890	30	the	the	DET
ftr-394	890	31	buyer	buyer	NOUN
ftr-394	890	32	’s	’s	PART
ftr-394	890	33	own	own	ADJ
ftr-394	890	34	cash	cash	NOUN
ftr-394	890	35	or	or	CCONJ
ftr-394	890	36	from	from	ADP
ftr-394	890	37	a	a	DET
ftr-394	890	38	broker	broker	NOUN
ftr-394	890	39	’s	’s	PART
ftr-394	890	40	margin	margin	NOUN
ftr-394	890	41	loan	loan	NOUN
ftr-394	890	42	,	,	PUNCT
ftr-394	890	43	and	and	CCONJ
ftr-394	890	44	there	there	PRON
ftr-394	890	45	was	be	VERB
ftr-394	890	46	no	no	DET
ftr-394	890	47	evidence	evidence	NOUN
ftr-394	890	48	that	that	SCONJ
ftr-394	890	49	taxpayer	taxpayer	NOUN
ftr-394	890	50	’s	’s	PART
ftr-394	890	51	rights	right	NOUN
ftr-394	890	52	to	to	ADP
ftr-394	890	53	the	the	DET
ftr-394	890	54	stock	stock	NOUN
ftr-394	890	55	could	could	AUX
ftr-394	890	56	have	have	AUX
ftr-394	890	57	been	be	AUX
ftr-394	890	58	revoked	revoke	VERB
ftr-394	890	59	by	by	ADP
ftr-394	890	60	the	the	DET
ftr-394	890	61	corporation	corporation	NOUN
ftr-394	890	62	.	.	PUNCT
ftr-394	891	1	a.	a.	NOUN
ftr-394	891	2	ninth	ninth	PROPN
ftr-394	891	3	circuit	circuit	PROPN
ftr-394	891	4	tells	tell	VERB
ftr-394	891	5	taxpayer	taxpayer	NOUN
ftr-394	891	6	,	,	PUNCT
ftr-394	891	7	“	"	PUNCT
ftr-394	891	8	that	that	PRON
ftr-394	891	9	’s	’	VERB
ftr-394	891	10	tough	tough	ADJ
ftr-394	891	11	.	.	PUNCT
ftr-394	891	12	”	"	PUNCT
ftr-394	892	1	united	united	PROPN
ftr-394	892	2	states	states	PROPN
ftr-394	892	3	v.	v.	ADP
ftr-394	892	4	tuff	tuff	PROPN
ftr-394	892	5	,	,	PUNCT
ftr-394	892	6	469	469	NUM
ftr-394	892	7	f.3d	f.3d	NUM
ftr-394	892	8	1249	1249	NUM
ftr-394	892	9	(	(	PUNCT
ftr-394	892	10	9th	9th	ADJ
ftr-394	892	11	cir	cir	NOUN
ftr-394	892	12	.	.	PUNCT
ftr-394	892	13	12/4/06	12/4/06	NUM
ftr-394	892	14	)	)	PUNCT
ftr-394	892	15	,	,	PUNCT
ftr-394	892	16	aff’g	aff’g	PROPN
ftr-394	892	17	359	359	NUM
ftr-394	892	18	f.	f.	PROPN
ftr-394	892	19	supp	supp	PROPN
ftr-394	892	20	.	.	PUNCT
ftr-394	893	1	2d	2d	NOUN
ftr-394	893	2	1129	1129	NUM
ftr-394	893	3	(	(	PUNCT
ftr-394	893	4	w.d	w.d	PROPN
ftr-394	893	5	.	.	NOUN
ftr-394	893	6	wash	wash	NOUN
ftr-394	893	7	.	.	PUNCT
ftr-394	894	1	2/4/05	2/4/05	NUM
ftr-394	894	2	)	)	PUNCT
ftr-394	894	3	.	.	PUNCT
ftr-394	895	1	in	in	ADP
ftr-394	895	2	this	this	DET
ftr-394	895	3	case	case	NOUN
ftr-394	895	4	,	,	PUNCT
ftr-394	895	5	compensatory	compensatory	ADJ
ftr-394	895	6	stock	stock	NOUN
ftr-394	895	7	was	be	AUX
ftr-394	895	8	transferred	transfer	VERB
ftr-394	895	9	and	and	CCONJ
ftr-394	895	10	vested	vest	VERB
ftr-394	895	11	for	for	ADP
ftr-394	895	12	purposes	purpose	NOUN
ftr-394	895	13	of	of	ADP
ftr-394	895	14	§	§	PROPN
ftr-394	895	15	83	83	NUM
ftr-394	895	16	when	when	SCONJ
ftr-394	895	17	the	the	DET
ftr-394	895	18	option	option	NOUN
ftr-394	895	19	was	be	AUX
ftr-394	895	20	exercised	exercise	VERB
ftr-394	895	21	with	with	ADP
ftr-394	895	22	funds	fund	NOUN
ftr-394	895	23	provided	provide	VERB
ftr-394	895	24	as	as	ADP
ftr-394	895	25	margin	margin	NOUN
ftr-394	895	26	debt	debt	NOUN
ftr-394	895	27	by	by	ADP
ftr-394	895	28	a	a	DET
ftr-394	895	29	third	third	ADJ
ftr-394	895	30	-	-	PUNCT
ftr-394	895	31	party	party	NOUN
ftr-394	895	32	brokerage	brokerage	NOUN
ftr-394	895	33	firm	firm	NOUN
ftr-394	895	34	.	.	PUNCT
ftr-394	896	1	these	these	DET
ftr-394	896	2	stock	stock	NOUN
ftr-394	896	3	purchases	purchase	NOUN
ftr-394	896	4	do	do	AUX
ftr-394	896	5	not	not	PART
ftr-394	896	6	qualify	qualify	VERB
ftr-394	896	7	for	for	ADP
ftr-394	896	8	the	the	DET
ftr-394	896	9	reg	reg	NOUN
ftr-394	896	10	.	.	PUNCT
ftr-394	897	1	§	§	PROPN
ftr-394	897	2	1.83	1.83	NUM
ftr-394	897	3	-	-	PUNCT
ftr-394	897	4	3(a)(2	3(a)(2	NUM
ftr-394	897	5	)	)	PUNCT
ftr-394	897	6	exception	exception	NOUN
ftr-394	897	7	for	for	ADP
ftr-394	897	8	treating	treat	VERB
ftr-394	897	9	a	a	DET
ftr-394	897	10	stock	stock	NOUN
ftr-394	897	11	option	option	NOUN
ftr-394	897	12	exercised	exercise	VERB
ftr-394	897	13	with	with	ADP
ftr-394	897	14	a	a	DET
ftr-394	897	15	nonrecourse	nonrecourse	NOUN
ftr-394	897	16	note	note	NOUN
ftr-394	897	17	as	as	ADP
ftr-394	897	18	in	in	ADP
ftr-394	897	19	substance	substance	NOUN
ftr-394	897	20	the	the	DET
ftr-394	897	21	grant	grant	NOUN
ftr-394	897	22	of	of	ADP
ftr-394	897	23	an	an	DET
ftr-394	897	24	option	option	NOUN
ftr-394	897	25	.	.	PUNCT
ftr-394	898	1	b.	b.	PROPN
ftr-394	898	2	racine	racine	PROPN
ftr-394	898	3	v.	v.	PROPN
ftr-394	898	4	commissioner	commissioner	PROPN
ftr-394	898	5	,	,	PUNCT
ftr-394	898	6	493	493	NUM
ftr-394	898	7	f.3d	f.3d	NUM
ftr-394	898	8	777	777	NUM
ftr-394	898	9	(	(	PUNCT
ftr-394	898	10	7th	7th	ADJ
ftr-394	898	11	cir	cir	NOUN
ftr-394	898	12	.	.	PUNCT
ftr-394	899	1	7/3/07	7/3/07	NUM
ftr-394	899	2	)	)	PUNCT
ftr-394	899	3	.	.	PUNCT
ftr-394	900	1	the	the	DET
ftr-394	900	2	seventh	seventh	ADJ
ftr-394	900	3	circuit	circuit	NOUN
ftr-394	900	4	reached	reach	VERB
ftr-394	900	5	the	the	DET
ftr-394	900	6	same	same	ADJ
ftr-394	900	7	result	result	NOUN
ftr-394	900	8	.	.	PUNCT
ftr-394	901	1	there	there	PRON
ftr-394	901	2	is	be	VERB
ftr-394	901	3	some	some	DET
ftr-394	901	4	discrepancy	discrepancy	NOUN
ftr-394	901	5	between	between	ADP
ftr-394	901	6	the	the	DET
ftr-394	901	7	court	court	NOUN
ftr-394	901	8	of	of	ADP
ftr-394	901	9	appeals	appeal	NOUN
ftr-394	901	10	opinion	opinion	NOUN
ftr-394	901	11	,	,	PUNCT
ftr-394	901	12	which	which	PRON
ftr-394	901	13	describes	describe	VERB
ftr-394	901	14	the	the	DET
ftr-394	901	15	taxpayer	taxpayer	NOUN
ftr-394	901	16	as	as	ADP
ftr-394	901	17	personally	personally	ADV
ftr-394	901	18	liable	liable	ADJ
ftr-394	901	19	for	for	ADP
ftr-394	901	20	a	a	DET
ftr-394	901	21	loan	loan	NOUN
ftr-394	901	22	from	from	ADP
ftr-394	901	23	the	the	DET
ftr-394	901	24	brokerage	brokerage	NOUN
ftr-394	901	25	house	house	NOUN
ftr-394	901	26	to	to	PART
ftr-394	901	27	exercise	exercise	VERB
ftr-394	901	28	the	the	DET
ftr-394	901	29	option	option	NOUN
ftr-394	901	30	,	,	PUNCT
ftr-394	901	31	and	and	CCONJ
ftr-394	901	32	the	the	DET
ftr-394	901	33	tax	tax	NOUN
ftr-394	901	34	court	court	NOUN
ftr-394	901	35	’s	’s	PART
ftr-394	901	36	(	(	PUNCT
ftr-394	901	37	t.c	t.c	PROPN
ftr-394	901	38	.	.	PROPN
ftr-394	901	39	memo	memo	NOUN
ftr-394	901	40	.	.	PUNCT
ftr-394	902	1	2006	2006	NUM
ftr-394	902	2	-	-	SYM
ftr-394	902	3	162	162	NUM
ftr-394	902	4	)	)	PUNCT
ftr-394	902	5	description	description	NOUN
ftr-394	902	6	of	of	ADP
ftr-394	902	7	the	the	DET
ftr-394	902	8	loan	loan	NOUN
ftr-394	902	9	as	as	ADP
ftr-394	902	10	nonrecourse	nonrecourse	NOUN
ftr-394	902	11	.	.	PUNCT
ftr-394	903	1	5	5	X
ftr-394	903	2	.	.	X
ftr-394	904	1	it	it	PRON
ftr-394	904	2	’s	’	VERB
ftr-394	904	3	hard	hard	ADJ
ftr-394	904	4	to	to	PART
ftr-394	904	5	believe	believe	VERB
ftr-394	904	6	this	this	DET
ftr-394	904	7	case	case	NOUN
ftr-394	904	8	,	,	PUNCT
ftr-394	904	9	but	but	CCONJ
ftr-394	904	10	read	read	VERB
ftr-394	904	11	it	it	PRON
ftr-394	904	12	and	and	CCONJ
ftr-394	904	13	wonder	wonder	VERB
ftr-394	904	14	.	.	PUNCT
ftr-394	905	1	kimberlin	kimberlin	PROPN
ftr-394	905	2	v.	v.	PROPN
ftr-394	905	3	commissioner	commissioner	PROPN
ftr-394	905	4	,	,	PUNCT
ftr-394	905	5	128	128	NUM
ftr-394	905	6	t.c	t.c	PROPN
ftr-394	905	7	.	.	PROPN
ftr-394	905	8	163	163	NUM
ftr-394	905	9	(	(	PUNCT
ftr-394	905	10	5/8/07	5/8/07	NUM
ftr-394	905	11	)	)	PUNCT
ftr-394	905	12	.	.	PUNCT
ftr-394	906	1	in	in	ADP
ftr-394	906	2	a	a	DET
ftr-394	906	3	mostly	mostly	ADV
ftr-394	906	4	factual	factual	ADJ
ftr-394	906	5	determination	determination	NOUN
ftr-394	906	6	,	,	PUNCT
ftr-394	906	7	the	the	DET
ftr-394	906	8	tax	tax	NOUN
ftr-394	906	9	court	court	NOUN
ftr-394	906	10	(	(	PUNCT
ftr-394	906	11	judge	judge	PROPN
ftr-394	906	12	foley	foley	PROPN
ftr-394	906	13	)	)	PUNCT
ftr-394	906	14	held	hold	VERB
ftr-394	906	15	that	that	SCONJ
ftr-394	906	16	stock	stock	NOUN
ftr-394	906	17	warrants	warrant	NOUN
ftr-394	906	18	issued	issue	VERB
ftr-394	906	19	to	to	ADP
ftr-394	906	20	a	a	DET
ftr-394	906	21	venture	venture	NOUN
ftr-394	906	22	capital	capital	NOUN
ftr-394	906	23	firm	firm	NOUN
ftr-394	906	24	under	under	ADP
ftr-394	906	25	a	a	DET
ftr-394	906	26	settlement	settlement	NOUN
ftr-394	906	27	and	and	CCONJ
ftr-394	906	28	release	release	NOUN
ftr-394	906	29	agreement	agreement	NOUN
ftr-394	906	30	executed	execute	VERB
ftr-394	906	31	following	follow	VERB
ftr-394	906	32	a	a	DET
ftr-394	906	33	dispute	dispute	NOUN
ftr-394	906	34	regarding	regard	VERB
ftr-394	906	35	termination	termination	NOUN
ftr-394	906	36	of	of	ADP
ftr-394	906	37	services	service	NOUN
ftr-394	906	38	for	for	ADP
ftr-394	906	39	a	a	DET
ftr-394	906	40	private	private	ADJ
ftr-394	906	41	placement	placement	NOUN
ftr-394	906	42	offering	offering	NOUN
ftr-394	906	43	were	be	AUX
ftr-394	906	44	not	not	PART
ftr-394	906	45	received	receive	VERB
ftr-394	906	46	for	for	ADP
ftr-394	906	47	past	past	NOUN
ftr-394	906	48	,	,	PUNCT
ftr-394	906	49	present	present	ADJ
ftr-394	906	50	,	,	PUNCT
ftr-394	906	51	or	or	CCONJ
ftr-394	906	52	future	future	ADJ
ftr-394	906	53	services	service	NOUN
ftr-394	906	54	and	and	CCONJ
ftr-394	906	55	therefore	therefore	ADV
ftr-394	906	56	not	not	PART
ftr-394	906	57	subject	subject	ADJ
ftr-394	906	58	to	to	ADP
ftr-394	906	59	§	§	PROPN
ftr-394	906	60	83.3	83.3	NUM
ftr-394	906	61	the	the	DET
ftr-394	906	62	court	court	NOUN
ftr-394	906	63	determined	determine	VERB
ftr-394	906	64	that	that	SCONJ
ftr-394	906	65	the	the	DET
ftr-394	906	66	warrants	warrant	NOUN
ftr-394	906	67	had	have	VERB
ftr-394	906	68	an	an	DET
ftr-394	906	69	ascertainable	ascertainable	ADJ
ftr-394	906	70	value	value	NOUN
ftr-394	906	71	in	in	ADP
ftr-394	906	72	the	the	DET
ftr-394	906	73	year	year	NOUN
ftr-394	906	74	of	of	ADP
ftr-394	906	75	the	the	DET
ftr-394	906	76	grant	grant	NOUN
ftr-394	906	77	and	and	CCONJ
ftr-394	906	78	were	be	AUX
ftr-394	906	79	,	,	PUNCT
ftr-394	906	80	therefore	therefore	ADV
ftr-394	906	81	,	,	PUNCT
ftr-394	906	82	includable	includable	ADJ
ftr-394	906	83	in	in	ADP
ftr-394	906	84	income	income	NOUN
ftr-394	906	85	in	in	ADP
ftr-394	906	86	that	that	DET
ftr-394	906	87	year	year	NOUN
ftr-394	906	88	rather	rather	ADV
ftr-394	906	89	than	than	ADP
ftr-394	906	90	in	in	ADP
ftr-394	906	91	the	the	DET
ftr-394	906	92	year	year	NOUN
ftr-394	906	93	of	of	ADP
ftr-394	906	94	exercise	exercise	NOUN
ftr-394	906	95	when	when	SCONJ
ftr-394	906	96	the	the	DET
ftr-394	906	97	value	value	NOUN
ftr-394	906	98	was	be	AUX
ftr-394	906	99	substantially	substantially	ADV
ftr-394	906	100	higher	high	ADJ
ftr-394	906	101	.	.	PUNCT
ftr-394	907	1	finally	finally	ADV
ftr-394	907	2	,	,	PUNCT
ftr-394	907	3	the	the	DET
ftr-394	907	4	warrants	warrant	NOUN
ftr-394	907	5	were	be	AUX
ftr-394	907	6	treated	treat	VERB
ftr-394	907	7	as	as	ADP
ftr-394	907	8	dividend	dividend	NOUN
ftr-394	907	9	income	income	NOUN
ftr-394	907	10	to	to	ADP
ftr-394	907	11	3	3	NUM
ftr-394	907	12	.	.	PUNCT
ftr-394	908	1	but	but	CCONJ
ftr-394	908	2	note	note	VERB
ftr-394	908	3	john	john	PROPN
ftr-394	908	4	milton	milton	PROPN
ftr-394	908	5	’s	’s	PROPN
ftr-394	908	6	,	,	PUNCT
ftr-394	908	7	“	"	PUNCT
ftr-394	908	8	they	they	PRON
ftr-394	908	9	also	also	ADV
ftr-394	908	10	serve	serve	VERB
ftr-394	908	11	who	who	PRON
ftr-394	908	12	only	only	ADV
ftr-394	908	13	stand	stand	VERB
ftr-394	908	14	and	and	CCONJ
ftr-394	908	15	wait	wait	VERB
ftr-394	908	16	.	.	PUNCT
ftr-394	908	17	”	"	PUNCT
ftr-394	909	1	758	758	NUM
ftr-394	909	2	florida	florida	PROPN
ftr-394	909	3	tax	tax	NOUN
ftr-394	909	4	review	review	NOUN
ftr-394	909	5	[	[	X
ftr-394	909	6	vol	vol	NOUN
ftr-394	909	7	.	.	PUNCT
ftr-394	909	8	8	8	NUM
ftr-394	909	9	:	:	PUNCT
ftr-394	909	10	si	si	X
ftr-394	909	11	the	the	DET
ftr-394	909	12	taxpayer	taxpayer	NOUN
ftr-394	909	13	as	as	ADP
ftr-394	909	14	a	a	DET
ftr-394	909	15	distribution	distribution	NOUN
ftr-394	909	16	from	from	ADP
ftr-394	909	17	the	the	DET
ftr-394	909	18	taxpayer	taxpayer	NOUN
ftr-394	909	19	’s	’s	PART
ftr-394	909	20	venture	venture	PROPN
ftr-394	909	21	capital	capital	NOUN
ftr-394	909	22	corporation	corporation	NOUN
ftr-394	909	23	.	.	PUNCT
ftr-394	910	1	6	6	X
ftr-394	910	2	.	.	X
ftr-394	910	3	tax	tax	NOUN
ftr-394	910	4	treatment	treatment	NOUN
ftr-394	910	5	of	of	ADP
ftr-394	910	6	vested	vested	ADJ
ftr-394	910	7	stock	stock	NOUN
ftr-394	910	8	that	that	PRON
ftr-394	910	9	becomes	become	VERB
ftr-394	910	10	subject	subject	ADJ
ftr-394	910	11	to	to	ADP
ftr-394	910	12	a	a	DET
ftr-394	910	13	substantial	substantial	ADJ
ftr-394	910	14	risk	risk	NOUN
ftr-394	910	15	of	of	ADP
ftr-394	910	16	forfeiture	forfeiture	NOUN
ftr-394	910	17	is	be	AUX
ftr-394	910	18	explained	explain	VERB
ftr-394	910	19	.	.	PUNCT
ftr-394	911	1	rev	rev	PROPN
ftr-394	911	2	.	.	PROPN
ftr-394	912	1	rul	rul	PROPN
ftr-394	912	2	.	.	PUNCT
ftr-394	912	3	2007	2007	NUM
ftr-394	912	4	-	-	SYM
ftr-394	912	5	49	49	NUM
ftr-394	912	6	,	,	PUNCT
ftr-394	912	7	2007	2007	NUM
ftr-394	912	8	-	-	SYM
ftr-394	912	9	31	31	NUM
ftr-394	912	10	i.r.b	i.r.b	NOUN
ftr-394	912	11	.	.	PUNCT
ftr-394	913	1	237	237	NUM
ftr-394	913	2	(	(	PUNCT
ftr-394	913	3	7/30/07	7/30/07	NUM
ftr-394	913	4	)	)	PUNCT
ftr-394	913	5	.	.	PUNCT
ftr-394	914	1	when	when	SCONJ
ftr-394	914	2	in	in	ADP
ftr-394	914	3	the	the	DET
ftr-394	914	4	course	course	NOUN
ftr-394	914	5	of	of	ADP
ftr-394	914	6	corporate	corporate	ADJ
ftr-394	914	7	affairs	affair	NOUN
ftr-394	914	8	employee	employee	NOUN
ftr-394	914	9	stock	stock	NOUN
ftr-394	914	10	that	that	PRON
ftr-394	914	11	is	be	AUX
ftr-394	914	12	vested	vest	VERB
ftr-394	914	13	becomes	become	VERB
ftr-394	914	14	subject	subject	ADJ
ftr-394	914	15	to	to	ADP
ftr-394	914	16	a	a	DET
ftr-394	914	17	risk	risk	NOUN
ftr-394	914	18	of	of	ADP
ftr-394	914	19	forfeiture	forfeiture	NOUN
ftr-394	914	20	,	,	PUNCT
ftr-394	914	21	and	and	CCONJ
ftr-394	914	22	,	,	PUNCT
ftr-394	914	23	therefore	therefore	ADV
ftr-394	914	24	,	,	PUNCT
ftr-394	914	25	non	non	ADJ
ftr-394	914	26	-	-	ADJ
ftr-394	914	27	vested	vested	ADJ
ftr-394	914	28	,	,	PUNCT
ftr-394	914	29	the	the	DET
ftr-394	914	30	transaction	transaction	NOUN
ftr-394	914	31	may	may	AUX
ftr-394	914	32	or	or	CCONJ
ftr-394	914	33	may	may	AUX
ftr-394	914	34	not	not	PART
ftr-394	914	35	constitute	constitute	VERB
ftr-394	914	36	a	a	DET
ftr-394	914	37	taxable	taxable	ADJ
ftr-394	914	38	event	event	NOUN
ftr-394	914	39	.	.	PUNCT
ftr-394	915	1	•	•	NUM
ftr-394	915	2	in	in	ADP
ftr-394	915	3	situation	situation	NOUN
ftr-394	915	4	1	1	NUM
ftr-394	915	5	,	,	PUNCT
ftr-394	915	6	the	the	DET
ftr-394	915	7	taxpayer	taxpayer	NOUN
ftr-394	915	8	holding	hold	VERB
ftr-394	915	9	vested	vested	ADJ
ftr-394	915	10	stock	stock	NOUN
ftr-394	915	11	makes	make	VERB
ftr-394	915	12	an	an	DET
ftr-394	915	13	additional	additional	ADJ
ftr-394	915	14	investment	investment	NOUN
ftr-394	915	15	in	in	ADP
ftr-394	915	16	the	the	DET
ftr-394	915	17	corporation	corporation	NOUN
ftr-394	915	18	for	for	ADP
ftr-394	915	19	stock	stock	NOUN
ftr-394	915	20	and	and	CCONJ
ftr-394	915	21	agrees	agree	VERB
ftr-394	915	22	that	that	SCONJ
ftr-394	915	23	all	all	PRON
ftr-394	915	24	of	of	ADP
ftr-394	915	25	the	the	DET
ftr-394	915	26	stock	stock	NOUN
ftr-394	915	27	will	will	AUX
ftr-394	915	28	be	be	AUX
ftr-394	915	29	subject	subject	ADJ
ftr-394	915	30	to	to	ADP
ftr-394	915	31	a	a	DET
ftr-394	915	32	substantial	substantial	ADJ
ftr-394	915	33	risk	risk	NOUN
ftr-394	915	34	of	of	ADP
ftr-394	915	35	forfeiture	forfeiture	NOUN
ftr-394	915	36	.	.	PUNCT
ftr-394	916	1	since	since	SCONJ
ftr-394	916	2	the	the	DET
ftr-394	916	3	vested	vested	ADJ
ftr-394	916	4	stock	stock	NOUN
ftr-394	916	5	is	be	AUX
ftr-394	916	6	already	already	ADV
ftr-394	916	7	owned	own	VERB
ftr-394	916	8	by	by	ADP
ftr-394	916	9	the	the	DET
ftr-394	916	10	taxpayer	taxpayer	NOUN
ftr-394	916	11	under	under	ADP
ftr-394	916	12	§	§	PROPN
ftr-394	916	13	83	83	NUM
ftr-394	916	14	,	,	PUNCT
ftr-394	916	15	there	there	PRON
ftr-394	916	16	is	be	VERB
ftr-394	916	17	no	no	DET
ftr-394	916	18	transfer	transfer	NOUN
ftr-394	916	19	caused	cause	VERB
ftr-394	916	20	by	by	ADP
ftr-394	916	21	the	the	DET
ftr-394	916	22	imposition	imposition	NOUN
ftr-394	916	23	of	of	ADP
ftr-394	916	24	restrictions	restriction	NOUN
ftr-394	916	25	on	on	ADP
ftr-394	916	26	the	the	DET
ftr-394	916	27	stock	stock	NOUN
ftr-394	916	28	.	.	PUNCT
ftr-394	917	1	•	•	NUM
ftr-394	917	2	in	in	ADP
ftr-394	917	3	situation	situation	NOUN
ftr-394	917	4	2	2	NUM
ftr-394	917	5	,	,	PUNCT
ftr-394	917	6	the	the	DET
ftr-394	917	7	taxpayer	taxpayer	NOUN
ftr-394	917	8	receives	receive	VERB
ftr-394	917	9	substantially	substantially	ADV
ftr-394	917	10	non	non	ADJ
ftr-394	917	11	-	-	ADJ
ftr-394	917	12	vested	vested	ADJ
ftr-394	917	13	stock	stock	NOUN
ftr-394	917	14	for	for	ADP
ftr-394	917	15	vested	vested	ADJ
ftr-394	917	16	stock	stock	NOUN
ftr-394	917	17	in	in	ADP
ftr-394	917	18	a	a	DET
ftr-394	917	19	tax	tax	NOUN
ftr-394	917	20	-	-	PUNCT
ftr-394	917	21	free	free	ADJ
ftr-394	917	22	reorganization	reorganization	NOUN
ftr-394	917	23	.	.	PUNCT
ftr-394	918	1	the	the	DET
ftr-394	918	2	substantially	substantially	ADV
ftr-394	918	3	non	non	ADJ
ftr-394	918	4	-	-	ADJ
ftr-394	918	5	vested	vested	ADJ
ftr-394	918	6	shares	share	NOUN
ftr-394	918	7	are	be	AUX
ftr-394	918	8	treated	treat	VERB
ftr-394	918	9	as	as	ADP
ftr-394	918	10	being	be	AUX
ftr-394	918	11	received	receive	VERB
ftr-394	918	12	in	in	ADP
ftr-394	918	13	exchange	exchange	NOUN
ftr-394	918	14	for	for	ADP
ftr-394	918	15	services	service	NOUN
ftr-394	918	16	subject	subject	ADJ
ftr-394	918	17	to	to	ADP
ftr-394	918	18	§	§	PROPN
ftr-394	918	19	83	83	NUM
ftr-394	918	20	.	.	PUNCT
ftr-394	919	1	the	the	DET
ftr-394	919	2	fair	fair	ADJ
ftr-394	919	3	market	market	NOUN
ftr-394	919	4	value	value	NOUN
ftr-394	919	5	of	of	ADP
ftr-394	919	6	the	the	DET
ftr-394	919	7	vested	vested	ADJ
ftr-394	919	8	shares	share	NOUN
ftr-394	919	9	is	be	AUX
ftr-394	919	10	treated	treat	VERB
ftr-394	919	11	as	as	ADP
ftr-394	919	12	the	the	DET
ftr-394	919	13	amount	amount	NOUN
ftr-394	919	14	paid	pay	VERB
ftr-394	919	15	for	for	ADP
ftr-394	919	16	the	the	DET
ftr-394	919	17	non	non	ADJ
ftr-394	919	18	-	-	ADJ
ftr-394	919	19	vested	vested	ADJ
ftr-394	919	20	shares	share	NOUN
ftr-394	919	21	,	,	PUNCT
ftr-394	919	22	resulting	result	VERB
ftr-394	919	23	in	in	ADP
ftr-394	919	24	zero	zero	NUM
ftr-394	919	25	recognition	recognition	NOUN
ftr-394	919	26	if	if	SCONJ
ftr-394	919	27	the	the	DET
ftr-394	919	28	amount	amount	NOUN
ftr-394	919	29	paid	pay	VERB
ftr-394	919	30	is	be	AUX
ftr-394	919	31	greater	great	ADJ
ftr-394	919	32	than	than	ADP
ftr-394	919	33	the	the	DET
ftr-394	919	34	value	value	NOUN
ftr-394	919	35	of	of	ADP
ftr-394	919	36	the	the	DET
ftr-394	919	37	non	non	ADJ
ftr-394	919	38	-	-	ADJ
ftr-394	919	39	vested	vested	ADJ
ftr-394	919	40	shares	share	NOUN
ftr-394	919	41	.	.	PUNCT
ftr-394	920	1	•	•	NUM
ftr-394	920	2	in	in	ADP
ftr-394	920	3	situation	situation	NOUN
ftr-394	920	4	3	3	NUM
ftr-394	920	5	,	,	PUNCT
ftr-394	920	6	the	the	DET
ftr-394	920	7	taxpayer	taxpayer	NOUN
ftr-394	920	8	exchanges	exchange	VERB
ftr-394	920	9	vested	vest	VERB
ftr-394	920	10	stock	stock	NOUN
ftr-394	920	11	for	for	ADP
ftr-394	920	12	substantially	substantially	ADV
ftr-394	920	13	non	non	ADJ
ftr-394	920	14	-	-	ADJ
ftr-394	920	15	vested	vested	ADJ
ftr-394	920	16	stock	stock	NOUN
ftr-394	920	17	in	in	ADP
ftr-394	920	18	a	a	DET
ftr-394	920	19	taxable	taxable	ADJ
ftr-394	920	20	merger	merger	NOUN
ftr-394	920	21	.	.	PUNCT
ftr-394	921	1	the	the	DET
ftr-394	921	2	transaction	transaction	NOUN
ftr-394	921	3	is	be	AUX
ftr-394	921	4	treated	treat	VERB
ftr-394	921	5	as	as	ADP
ftr-394	921	6	an	an	DET
ftr-394	921	7	exchange	exchange	NOUN
ftr-394	921	8	under	under	ADP
ftr-394	921	9	§	§	PROPN
ftr-394	921	10	1001	1001	NUM
ftr-394	921	11	.	.	PUNCT
ftr-394	922	1	7	7	NUM
ftr-394	922	2	.	.	X
ftr-394	922	3	more	more	ADJ
ftr-394	922	4	amt	amt	PROPN
ftr-394	922	5	pain	pain	NOUN
ftr-394	922	6	.	.	PUNCT
ftr-394	923	1	merlo	merlo	PROPN
ftr-394	923	2	v.	v.	PROPN
ftr-394	923	3	commissioner	commissioner	PROPN
ftr-394	923	4	,	,	PUNCT
ftr-394	923	5	492	492	PROPN
ftr-394	923	6	f.3d	f.3d	NUM
ftr-394	923	7	618	618	NUM
ftr-394	923	8	(	(	PUNCT
ftr-394	923	9	5th	5th	ADJ
ftr-394	923	10	cir	cir	NOUN
ftr-394	923	11	.	.	PUNCT
ftr-394	924	1	7/17/07	7/17/07	NUM
ftr-394	924	2	)	)	PUNCT
ftr-394	924	3	.	.	PUNCT
ftr-394	925	1	the	the	DET
ftr-394	925	2	taxpayer	taxpayer	NOUN
ftr-394	925	3	exercised	exercise	VERB
ftr-394	925	4	an	an	DET
ftr-394	925	5	incentive	incentive	NOUN
ftr-394	925	6	stock	stock	NOUN
ftr-394	925	7	option	option	NOUN
ftr-394	925	8	and	and	CCONJ
ftr-394	925	9	purchased	purchase	VERB
ftr-394	925	10	$	$	SYM
ftr-394	925	11	1,075,289	1,075,289	NUM
ftr-394	925	12	worth	worth	NOUN
ftr-394	925	13	of	of	ADP
ftr-394	925	14	stock	stock	NOUN
ftr-394	925	15	for	for	ADP
ftr-394	925	16	only	only	ADV
ftr-394	925	17	$	$	SYM
ftr-394	925	18	9,225	9,225	NUM
ftr-394	925	19	.	.	PUNCT
ftr-394	926	1	the	the	DET
ftr-394	926	2	employer	employer	NOUN
ftr-394	926	3	’s	’s	PART
ftr-394	926	4	insider	insider	NOUN
ftr-394	926	5	trading	trading	NOUN
ftr-394	926	6	policy	policy	NOUN
ftr-394	926	7	prevented	prevent	VERB
ftr-394	926	8	employees	employee	NOUN
ftr-394	926	9	from	from	ADP
ftr-394	926	10	trading	trade	VERB
ftr-394	926	11	the	the	DET
ftr-394	926	12	company	company	NOUN
ftr-394	926	13	’s	’s	PART
ftr-394	926	14	stock	stock	NOUN
ftr-394	926	15	during	during	ADP
ftr-394	926	16	certain	certain	ADJ
ftr-394	926	17	blackout	blackout	NOUN
ftr-394	926	18	periods	period	NOUN
ftr-394	926	19	,	,	PUNCT
ftr-394	926	20	but	but	CCONJ
ftr-394	926	21	employees	employee	NOUN
ftr-394	926	22	could	could	AUX
ftr-394	926	23	exercise	exercise	VERB
ftr-394	926	24	a	a	DET
ftr-394	926	25	stock	stock	NOUN
ftr-394	926	26	option	option	NOUN
ftr-394	926	27	during	during	ADP
ftr-394	926	28	a	a	DET
ftr-394	926	29	blackout	blackout	ADJ
ftr-394	926	30	period	period	NOUN
ftr-394	926	31	.	.	PUNCT
ftr-394	927	1	the	the	DET
ftr-394	927	2	taxpayer	taxpayer	NOUN
ftr-394	927	3	had	have	AUX
ftr-394	927	4	exercised	exercise	VERB
ftr-394	927	5	the	the	DET
ftr-394	927	6	stock	stock	NOUN
ftr-394	927	7	option	option	NOUN
ftr-394	927	8	during	during	ADP
ftr-394	927	9	a	a	DET
ftr-394	927	10	blackout	blackout	ADJ
ftr-394	927	11	period	period	NOUN
ftr-394	927	12	.	.	PUNCT
ftr-394	928	1	less	less	ADJ
ftr-394	928	2	than	than	ADP
ftr-394	928	3	a	a	DET
ftr-394	928	4	year	year	NOUN
ftr-394	928	5	later	later	ADV
ftr-394	928	6	,	,	PUNCT
ftr-394	928	7	the	the	DET
ftr-394	928	8	stock	stock	NOUN
ftr-394	928	9	was	be	AUX
ftr-394	928	10	worthless	worthless	ADJ
ftr-394	928	11	.	.	PUNCT
ftr-394	929	1	the	the	DET
ftr-394	929	2	tax	tax	NOUN
ftr-394	929	3	court	court	NOUN
ftr-394	929	4	(	(	PUNCT
ftr-394	929	5	judge	judge	NOUN
ftr-394	929	6	haines	haine	NOUN
ftr-394	929	7	)	)	PUNCT
ftr-394	929	8	,	,	PUNCT
ftr-394	929	9	t.c	t.c	PROPN
ftr-394	929	10	.	.	PROPN
ftr-394	929	11	memo	memo	NOUN
ftr-394	929	12	.	.	PUNCT
ftr-394	930	1	2005	2005	NUM
ftr-394	930	2	-	-	SYM
ftr-394	930	3	178	178	NUM
ftr-394	930	4	,	,	PUNCT
ftr-394	930	5	held	hold	VERB
ftr-394	930	6	that	that	SCONJ
ftr-394	930	7	the	the	DET
ftr-394	930	8	restrictions	restriction	NOUN
ftr-394	930	9	on	on	ADP
ftr-394	930	10	the	the	DET
ftr-394	930	11	taxpayer	taxpayer	NOUN
ftr-394	930	12	’s	’s	PART
ftr-394	930	13	ability	ability	NOUN
ftr-394	930	14	to	to	PART
ftr-394	930	15	sell	sell	VERB
ftr-394	930	16	the	the	DET
ftr-394	930	17	stock	stock	NOUN
ftr-394	930	18	during	during	ADP
ftr-394	930	19	the	the	DET
ftr-394	930	20	blackout	blackout	ADJ
ftr-394	930	21	period	period	NOUN
ftr-394	930	22	was	be	AUX
ftr-394	930	23	not	not	PART
ftr-394	930	24	a	a	DET
ftr-394	930	25	substantial	substantial	ADJ
ftr-394	930	26	risk	risk	NOUN
ftr-394	930	27	of	of	ADP
ftr-394	930	28	forfeiture	forfeiture	NOUN
ftr-394	930	29	under	under	ADP
ftr-394	930	30	§	§	PROPN
ftr-394	930	31	83	83	NUM
ftr-394	930	32	,	,	PUNCT
ftr-394	930	33	and	and	CCONJ
ftr-394	930	34	that	that	SCONJ
ftr-394	930	35	the	the	DET
ftr-394	930	36	spread	spread	NOUN
ftr-394	930	37	was	be	AUX
ftr-394	930	38	includable	includable	ADJ
ftr-394	930	39	in	in	ADP
ftr-394	930	40	alternative	alternative	ADJ
ftr-394	930	41	minimum	minimum	ADJ
ftr-394	930	42	taxable	taxable	ADJ
ftr-394	930	43	income	income	NOUN
ftr-394	930	44	pursuant	pursuant	ADJ
ftr-394	930	45	to	to	ADP
ftr-394	930	46	§	§	PROPN
ftr-394	930	47	56(b)(3	56(b)(3	NUM
ftr-394	930	48	)	)	PUNCT
ftr-394	930	49	.	.	PUNCT
ftr-394	931	1	judge	judge	PROPN
ftr-394	931	2	haines	haine	NOUN
ftr-394	931	3	later	later	ADV
ftr-394	931	4	held	hold	VERB
ftr-394	931	5	,	,	PUNCT
ftr-394	931	6	126	126	NUM
ftr-394	931	7	t.c	t.c	PROPN
ftr-394	931	8	.	.	PROPN
ftr-394	931	9	205	205	NUM
ftr-394	931	10	(	(	PUNCT
ftr-394	931	11	4/25/06	4/25/06	NUM
ftr-394	931	12	)	)	PUNCT
ftr-394	931	13	,	,	PUNCT
ftr-394	931	14	that	that	SCONJ
ftr-394	931	15	the	the	DET
ftr-394	931	16	limitations	limitation	NOUN
ftr-394	931	17	on	on	ADP
ftr-394	931	18	capital	capital	NOUN
ftr-394	931	19	losses	loss	NOUN
ftr-394	931	20	under	under	ADP
ftr-394	931	21	§	§	PROPN
ftr-394	931	22	§	§	PROPN
ftr-394	931	23	1211	1211	NUM
ftr-394	931	24	and	and	CCONJ
ftr-394	931	25	1212	1212	NUM
ftr-394	931	26	apply	apply	VERB
ftr-394	931	27	for	for	ADP
ftr-394	931	28	purposes	purpose	NOUN
ftr-394	931	29	of	of	ADP
ftr-394	931	30	calculating	calculate	VERB
ftr-394	931	31	alternative	alternative	ADJ
ftr-394	931	32	minimum	minimum	ADJ
ftr-394	931	33	taxable	taxable	ADJ
ftr-394	931	34	income	income	NOUN
ftr-394	931	35	.	.	PUNCT
ftr-394	932	1	thus	thus	ADV
ftr-394	932	2	,	,	PUNCT
ftr-394	932	3	the	the	DET
ftr-394	932	4	capital	capital	NOUN
ftr-394	932	5	loss	loss	NOUN
ftr-394	932	6	realized	realize	VERB
ftr-394	932	7	in	in	ADP
ftr-394	932	8	2001	2001	NUM
ftr-394	932	9	upon	upon	SCONJ
ftr-394	932	10	worthlessness	worthlessness	NOUN
ftr-394	932	11	of	of	ADP
ftr-394	932	12	the	the	DET
ftr-394	932	13	stock	stock	NOUN
ftr-394	932	14	acquired	acquire	VERB
ftr-394	932	15	pursuant	pursuant	ADV
ftr-394	932	16	to	to	ADP
ftr-394	932	17	the	the	DET
ftr-394	932	18	exercise	exercise	NOUN
ftr-394	932	19	of	of	ADP
ftr-394	932	20	incentive	incentive	NOUN
ftr-394	932	21	stock	stock	NOUN
ftr-394	932	22	options	option	NOUN
ftr-394	932	23	did	do	AUX
ftr-394	932	24	not	not	PART
ftr-394	932	25	create	create	VERB
ftr-394	932	26	an	an	DET
ftr-394	932	27	amt	amt	PROPN
ftr-394	932	28	nol	nol	NOUN
ftr-394	932	29	that	that	PRON
ftr-394	932	30	could	could	AUX
ftr-394	932	31	be	be	AUX
ftr-394	932	32	carried	carry	VERB
ftr-394	932	33	back	back	ADV
ftr-394	932	34	to	to	PART
ftr-394	932	35	reduce	reduce	VERB
ftr-394	932	36	amti	amti	PROPN
ftr-394	932	37	in	in	ADP
ftr-394	932	38	2000	2000	NUM
ftr-394	932	39	,	,	PUNCT
ftr-394	932	40	the	the	DET
ftr-394	932	41	year	year	NOUN
ftr-394	932	42	of	of	ADP
ftr-394	932	43	exercise	exercise	NOUN
ftr-394	932	44	.	.	PUNCT
ftr-394	933	1	the	the	DET
ftr-394	933	2	fifth	fifth	ADJ
ftr-394	933	3	circuit	circuit	NOUN
ftr-394	933	4	(	(	PUNCT
ftr-394	933	5	judge	judge	NOUN
ftr-394	933	6	king	king	PROPN
ftr-394	933	7	)	)	PUNCT
ftr-394	933	8	affirmed	affirm	VERB
ftr-394	933	9	on	on	ADP
ftr-394	933	10	both	both	DET
ftr-394	933	11	issues	issue	NOUN
ftr-394	933	12	.	.	PUNCT
ftr-394	934	1	first	first	ADV
ftr-394	934	2	,	,	PUNCT
ftr-394	934	3	judge	judge	NOUN
ftr-394	934	4	king	king	NOUN
ftr-394	934	5	held	hold	VERB
ftr-394	934	6	that	that	SCONJ
ftr-394	934	7	“	"	PUNCT
ftr-394	934	8	[	[	X
ftr-394	934	9	t]he	t]he	ADV
ftr-394	934	10	blackout	blackout	ADJ
ftr-394	934	11	period	period	NOUN
ftr-394	934	12	2008	2008	NUM
ftr-394	934	13	]	]	PUNCT
ftr-394	934	14	recent	recent	ADJ
ftr-394	934	15	developments	development	NOUN
ftr-394	934	16	in	in	ADP
ftr-394	934	17	federal	federal	ADJ
ftr-394	934	18	income	income	NOUN
ftr-394	934	19	taxation	taxation	NOUN
ftr-394	934	20	759	759	NUM
ftr-394	934	21	within	within	ADP
ftr-394	934	22	the	the	DET
ftr-394	934	23	insider	insider	NOUN
ftr-394	934	24	trading	trading	NOUN
ftr-394	934	25	policy	policy	NOUN
ftr-394	934	26	is	be	AUX
ftr-394	934	27	insufficient	insufficient	ADJ
ftr-394	934	28	to	to	PART
ftr-394	934	29	create	create	VERB
ftr-394	934	30	a	a	DET
ftr-394	934	31	substantial	substantial	ADJ
ftr-394	934	32	risk	risk	NOUN
ftr-394	934	33	of	of	ADP
ftr-394	934	34	forfeiture	forfeiture	NOUN
ftr-394	934	35	because	because	SCONJ
ftr-394	934	36	the	the	DET
ftr-394	934	37	remedy	remedy	NOUN
ftr-394	934	38	for	for	ADP
ftr-394	934	39	non	non	ADJ
ftr-394	934	40	-	-	NOUN
ftr-394	934	41	compliance	compliance	NOUN
ftr-394	934	42	does	do	AUX
ftr-394	934	43	not	not	PART
ftr-394	934	44	include	include	VERB
ftr-394	934	45	forfeiture	forfeiture	NOUN
ftr-394	934	46	of	of	ADP
ftr-394	934	47	the	the	DET
ftr-394	934	48	shares	share	NOUN
ftr-394	934	49	.	.	PUNCT
ftr-394	934	50	”	"	PUNCT
ftr-394	935	1	second	second	ADV
ftr-394	935	2	,	,	PUNCT
ftr-394	935	3	she	she	PRON
ftr-394	935	4	rejected	reject	VERB
ftr-394	935	5	the	the	DET
ftr-394	935	6	taxpayer	taxpayer	NOUN
ftr-394	935	7	’s	’s	PART
ftr-394	935	8	argument	argument	NOUN
ftr-394	935	9	that	that	SCONJ
ftr-394	935	10	§	§	PROPN
ftr-394	935	11	56(d)(2)(a)(i	56(d)(2)(a)(i	NUM
ftr-394	935	12	)	)	PUNCT
ftr-394	935	13	creates	create	VERB
ftr-394	935	14	an	an	DET
ftr-394	935	15	exception	exception	NOUN
ftr-394	935	16	to	to	ADP
ftr-394	935	17	the	the	DET
ftr-394	935	18	§	§	PROPN
ftr-394	935	19	172(d	172(d	PROPN
ftr-394	935	20	)	)	PUNCT
ftr-394	935	21	rule	rule	NOUN
ftr-394	935	22	that	that	SCONJ
ftr-394	935	23	capital	capital	NOUN
ftr-394	935	24	losses	loss	NOUN
ftr-394	935	25	are	be	AUX
ftr-394	935	26	taken	take	VERB
ftr-394	935	27	into	into	ADP
ftr-394	935	28	account	account	NOUN
ftr-394	935	29	in	in	ADP
ftr-394	935	30	an	an	DET
ftr-394	935	31	nol	nol	NOUN
ftr-394	935	32	only	only	ADV
ftr-394	935	33	to	to	ADP
ftr-394	935	34	the	the	DET
ftr-394	935	35	extent	extent	NOUN
ftr-394	935	36	of	of	ADP
ftr-394	935	37	capital	capital	NOUN
ftr-394	935	38	gains	gain	NOUN
ftr-394	935	39	,	,	PUNCT
ftr-394	935	40	reasoning	reason	VERB
ftr-394	935	41	that	that	SCONJ
ftr-394	935	42	the	the	DET
ftr-394	935	43	starting	starting	NOUN
ftr-394	935	44	point	point	NOUN
ftr-394	935	45	for	for	ADP
ftr-394	935	46	the	the	DET
ftr-394	935	47	amt	amt	PROPN
ftr-394	935	48	nol	nol	NOUN
ftr-394	935	49	is	be	AUX
ftr-394	935	50	the	the	DET
ftr-394	935	51	nol	nol	NOUN
ftr-394	935	52	under	under	ADP
ftr-394	935	53	§	§	PROPN
ftr-394	935	54	172(c	172(c	PROPN
ftr-394	935	55	)	)	PUNCT
ftr-394	935	56	and	and	CCONJ
ftr-394	935	57	(	(	PUNCT
ftr-394	935	58	d	d	NOUN
ftr-394	935	59	)	)	PUNCT
ftr-394	935	60	.	.	PUNCT
ftr-394	936	1	none	none	NOUN
ftr-394	936	2	of	of	ADP
ftr-394	936	3	the	the	DET
ftr-394	936	4	modifications	modification	NOUN
ftr-394	936	5	made	make	VERB
ftr-394	936	6	pursuant	pursuant	ADJ
ftr-394	936	7	to	to	ADP
ftr-394	936	8	§	§	PROPN
ftr-394	936	9	56(d)(2)(a	56(d)(2)(a	NUM
ftr-394	936	10	)	)	PUNCT
ftr-394	936	11	override	override	VERB
ftr-394	936	12	the	the	DET
ftr-394	936	13	§	§	PROPN
ftr-394	936	14	172	172	NUM
ftr-394	936	15	limitations	limitation	NOUN
ftr-394	936	16	.	.	PUNCT
ftr-394	937	1	8	8	X
ftr-394	937	2	.	.	PUNCT
ftr-394	938	1	the	the	DET
ftr-394	938	2	difference	difference	NOUN
ftr-394	938	3	between	between	ADP
ftr-394	938	4	the	the	DET
ftr-394	938	5	adjusted	adjust	VERB
ftr-394	938	6	amt	amt	PROPN
ftr-394	938	7	basis	basis	NOUN
ftr-394	938	8	and	and	CCONJ
ftr-394	938	9	the	the	DET
ftr-394	938	10	regular	regular	ADJ
ftr-394	938	11	tax	tax	NOUN
ftr-394	938	12	basis	basis	NOUN
ftr-394	938	13	of	of	ADP
ftr-394	938	14	stock	stock	NOUN
ftr-394	938	15	received	receive	VERB
ftr-394	938	16	through	through	ADP
ftr-394	938	17	the	the	DET
ftr-394	938	18	exercise	exercise	NOUN
ftr-394	938	19	of	of	ADP
ftr-394	938	20	an	an	DET
ftr-394	938	21	iso	iso	NOUN
ftr-394	938	22	is	be	AUX
ftr-394	938	23	not	not	PART
ftr-394	938	24	a	a	DET
ftr-394	938	25	tax	tax	NOUN
ftr-394	938	26	adjustment	adjustment	NOUN
ftr-394	938	27	taken	take	VERB
ftr-394	938	28	into	into	ADP
ftr-394	938	29	account	account	NOUN
ftr-394	938	30	in	in	ADP
ftr-394	938	31	the	the	DET
ftr-394	938	32	calculation	calculation	NOUN
ftr-394	938	33	of	of	ADP
ftr-394	938	34	an	an	DET
ftr-394	938	35	amt	amt	PROPN
ftr-394	938	36	nol	nol	NOUN
ftr-394	938	37	in	in	ADP
ftr-394	938	38	the	the	DET
ftr-394	938	39	year	year	NOUN
ftr-394	938	40	the	the	DET
ftr-394	938	41	stock	stock	NOUN
ftr-394	938	42	is	be	AUX
ftr-394	938	43	sold	sell	VERB
ftr-394	938	44	.	.	PUNCT
ftr-394	939	1	marcus	marcus	PROPN
ftr-394	940	1	v.	v.	PROPN
ftr-394	940	2	commissioner	commissioner	PROPN
ftr-394	940	3	,	,	PUNCT
ftr-394	940	4	129	129	NUM
ftr-394	940	5	t.c	t.c	PROPN
ftr-394	940	6	.	.	PROPN
ftr-394	940	7	24	24	NUM
ftr-394	940	8	(	(	PUNCT
ftr-394	940	9	8/15/07	8/15/07	NUM
ftr-394	940	10	)	)	PUNCT
ftr-394	940	11	.	.	PUNCT
ftr-394	941	1	in	in	ADP
ftr-394	941	2	a	a	DET
ftr-394	941	3	series	series	NOUN
ftr-394	941	4	of	of	ADP
ftr-394	941	5	transactions	transaction	NOUN
ftr-394	941	6	between	between	ADP
ftr-394	941	7	1998	1998	NUM
ftr-394	941	8	and	and	CCONJ
ftr-394	941	9	2000	2000	NUM
ftr-394	941	10	,	,	PUNCT
ftr-394	941	11	the	the	DET
ftr-394	941	12	taxpayer	taxpayer	NOUN
ftr-394	941	13	exercised	exercise	VERB
ftr-394	941	14	incentive	incentive	NOUN
ftr-394	941	15	stock	stock	NOUN
ftr-394	941	16	options	option	NOUN
ftr-394	941	17	(	(	PUNCT
ftr-394	941	18	isos	isos	PROPN
ftr-394	941	19	)	)	PUNCT
ftr-394	941	20	to	to	PART
ftr-394	941	21	acquire	acquire	VERB
ftr-394	941	22	40,362	40,362	NUM
ftr-394	941	23	shares	share	NOUN
ftr-394	941	24	of	of	ADP
ftr-394	941	25	his	his	PRON
ftr-394	941	26	employer	employer	NOUN
ftr-394	941	27	’s	’s	PART
ftr-394	941	28	stock	stock	NOUN
ftr-394	941	29	.	.	PUNCT
ftr-394	942	1	in	in	ADP
ftr-394	942	2	2001	2001	NUM
ftr-394	942	3	,	,	PUNCT
ftr-394	942	4	he	he	PRON
ftr-394	942	5	sold	sell	VERB
ftr-394	942	6	30,297	30,297	NUM
ftr-394	942	7	shares	share	NOUN
ftr-394	942	8	,	,	PUNCT
ftr-394	942	9	which	which	PRON
ftr-394	942	10	had	have	VERB
ftr-394	942	11	a	a	DET
ftr-394	942	12	regular	regular	ADJ
ftr-394	942	13	tax	tax	NOUN
ftr-394	942	14	basis	basis	NOUN
ftr-394	942	15	equal	equal	ADJ
ftr-394	942	16	to	to	ADP
ftr-394	942	17	the	the	DET
ftr-394	942	18	$	$	SYM
ftr-394	942	19	127,920	127,920	NUM
ftr-394	942	20	exercise	exercise	NOUN
ftr-394	942	21	price	price	NOUN
ftr-394	942	22	,	,	PUNCT
ftr-394	942	23	for	for	ADP
ftr-394	942	24	$	$	SYM
ftr-394	942	25	1,688,875	1,688,875	NUM
ftr-394	942	26	.	.	PUNCT
ftr-394	943	1	the	the	DET
ftr-394	943	2	taxpayer	taxpayer	NOUN
ftr-394	943	3	’s	’s	PART
ftr-394	943	4	amt	amt	PROPN
ftr-394	943	5	basis	basis	NOUN
ftr-394	943	6	in	in	ADP
ftr-394	943	7	the	the	DET
ftr-394	943	8	shares	share	NOUN
ftr-394	943	9	was	be	AUX
ftr-394	943	10	$	$	SYM
ftr-394	943	11	4,472,288	4,472,288	NUM
ftr-394	943	12	–	–	PUNCT
ftr-394	943	13	the	the	DET
ftr-394	943	14	exercise	exercise	NOUN
ftr-394	943	15	price	price	NOUN
ftr-394	943	16	increased	increase	VERB
ftr-394	943	17	by	by	ADP
ftr-394	943	18	the	the	DET
ftr-394	943	19	amount	amount	NOUN
ftr-394	943	20	included	include	VERB
ftr-394	943	21	in	in	ADP
ftr-394	943	22	alternative	alternative	ADJ
ftr-394	943	23	minimum	minimum	ADJ
ftr-394	943	24	taxable	taxable	ADJ
ftr-394	943	25	income	income	NOUN
ftr-394	943	26	(	(	PUNCT
ftr-394	943	27	amti	amti	PROPN
ftr-394	943	28	)	)	PUNCT
ftr-394	943	29	under	under	ADP
ftr-394	943	30	§	§	PROPN
ftr-394	943	31	56(b)(3	56(b)(3	NUM
ftr-394	943	32	)	)	PUNCT
ftr-394	943	33	resulting	result	VERB
ftr-394	943	34	from	from	ADP
ftr-394	943	35	the	the	DET
ftr-394	943	36	exercise	exercise	NOUN
ftr-394	943	37	of	of	ADP
ftr-394	943	38	the	the	DET
ftr-394	943	39	isos	isos	NOUN
ftr-394	943	40	.	.	PUNCT
ftr-394	944	1	judge	judge	PROPN
ftr-394	944	2	haines	haine	NOUN
ftr-394	944	3	rejected	reject	VERB
ftr-394	944	4	the	the	DET
ftr-394	944	5	taxpayer	taxpayer	NOUN
ftr-394	944	6	’s	’s	PART
ftr-394	944	7	argument	argument	NOUN
ftr-394	944	8	that	that	SCONJ
ftr-394	944	9	the	the	DET
ftr-394	944	10	difference	difference	NOUN
ftr-394	944	11	between	between	ADP
ftr-394	944	12	the	the	DET
ftr-394	944	13	adjusted	adjust	VERB
ftr-394	944	14	amt	amt	PROPN
ftr-394	944	15	basis	basis	NOUN
ftr-394	944	16	and	and	CCONJ
ftr-394	944	17	the	the	DET
ftr-394	944	18	regular	regular	ADJ
ftr-394	944	19	tax	tax	NOUN
ftr-394	944	20	basis	basis	NOUN
ftr-394	944	21	of	of	ADP
ftr-394	944	22	the	the	DET
ftr-394	944	23	shares	share	NOUN
ftr-394	944	24	sold	sell	VERB
ftr-394	944	25	created	create	VERB
ftr-394	944	26	an	an	DET
ftr-394	944	27	amt	amt	PROPN
ftr-394	944	28	nol	nol	NOUN
ftr-394	944	29	under	under	ADP
ftr-394	944	30	§	§	PROPN
ftr-394	944	31	56(d	56(d	NUM
ftr-394	944	32	)	)	PUNCT
ftr-394	944	33	that	that	PRON
ftr-394	944	34	could	could	AUX
ftr-394	944	35	be	be	AUX
ftr-394	944	36	carried	carry	VERB
ftr-394	944	37	back	back	ADV
ftr-394	944	38	to	to	ADP
ftr-394	944	39	2000	2000	NUM
ftr-394	944	40	.	.	PUNCT
ftr-394	945	1	the	the	DET
ftr-394	945	2	taxpayer	taxpayer	NOUN
ftr-394	945	3	’s	’s	PART
ftr-394	945	4	argument	argument	NOUN
ftr-394	945	5	was	be	AUX
ftr-394	945	6	based	base	VERB
ftr-394	945	7	on	on	ADP
ftr-394	945	8	the	the	DET
ftr-394	945	9	rules	rule	NOUN
ftr-394	945	10	in	in	ADP
ftr-394	945	11	§	§	PROPN
ftr-394	945	12	56(d)(1)(b)(i	56(d)(1)(b)(i	NUM
ftr-394	945	13	)	)	PUNCT
ftr-394	945	14	and	and	CCONJ
ftr-394	945	15	(	(	PUNCT
ftr-394	945	16	2)(a	2)(a	NUM
ftr-394	945	17	)	)	PUNCT
ftr-394	945	18	providing	provide	VERB
ftr-394	945	19	that	that	SCONJ
ftr-394	945	20	the	the	DET
ftr-394	945	21	amt	amt	PROPN
ftr-394	945	22	nol	nol	NOUN
ftr-394	945	23	is	be	AUX
ftr-394	945	24	determined	determine	VERB
ftr-394	945	25	by	by	ADP
ftr-394	945	26	taking	take	VERB
ftr-394	945	27	into	into	ADP
ftr-394	945	28	account	account	NOUN
ftr-394	945	29	adjustments	adjustment	NOUN
ftr-394	945	30	to	to	ADP
ftr-394	945	31	taxable	taxable	ADJ
ftr-394	945	32	income	income	NOUN
ftr-394	945	33	under	under	ADP
ftr-394	945	34	§	§	PROPN
ftr-394	945	35	§	§	PROPN
ftr-394	945	36	56	56	NUM
ftr-394	945	37	and	and	CCONJ
ftr-394	945	38	58	58	NUM
ftr-394	945	39	(	(	PUNCT
ftr-394	945	40	and	and	CCONJ
ftr-394	945	41	preference	preference	NOUN
ftr-394	945	42	items	item	NOUN
ftr-394	945	43	under	under	ADP
ftr-394	945	44	§	§	PROPN
ftr-394	945	45	57	57	NUM
ftr-394	945	46	)	)	PUNCT
ftr-394	945	47	.	.	PUNCT
ftr-394	946	1	judge	judge	NOUN
ftr-394	946	2	haines	haine	NOUN
ftr-394	946	3	reasoned	reason	VERB
ftr-394	946	4	that	that	SCONJ
ftr-394	946	5	the	the	DET
ftr-394	946	6	only	only	ADJ
ftr-394	946	7	adjustment	adjustment	NOUN
ftr-394	946	8	under	under	ADP
ftr-394	946	9	§	§	PROPN
ftr-394	946	10	56(b)(3	56(b)(3	NUM
ftr-394	946	11	)	)	PUNCT
ftr-394	946	12	was	be	AUX
ftr-394	946	13	made	make	VERB
ftr-394	946	14	in	in	ADP
ftr-394	946	15	the	the	DET
ftr-394	946	16	year	year	NOUN
ftr-394	946	17	the	the	DET
ftr-394	946	18	option	option	NOUN
ftr-394	946	19	was	be	AUX
ftr-394	946	20	exercised	exercise	VERB
ftr-394	946	21	;	;	PUNCT
ftr-394	946	22	there	there	PRON
ftr-394	946	23	was	be	VERB
ftr-394	946	24	no	no	DET
ftr-394	946	25	basis	basis	NOUN
ftr-394	946	26	adjustment	adjustment	NOUN
ftr-394	946	27	to	to	PART
ftr-394	946	28	take	take	VERB
ftr-394	946	29	into	into	ADP
ftr-394	946	30	account	account	NOUN
ftr-394	946	31	in	in	ADP
ftr-394	946	32	the	the	DET
ftr-394	946	33	year	year	NOUN
ftr-394	946	34	of	of	ADP
ftr-394	946	35	the	the	DET
ftr-394	946	36	sale	sale	NOUN
ftr-394	946	37	exercise	exercise	NOUN
ftr-394	946	38	.	.	PUNCT
ftr-394	947	1	he	he	PRON
ftr-394	947	2	explained	explain	VERB
ftr-394	947	3	that	that	SCONJ
ftr-394	947	4	basis	basis	NOUN
ftr-394	947	5	recovery	recovery	NOUN
ftr-394	947	6	through	through	ADP
ftr-394	947	7	depreciation	depreciation	NOUN
ftr-394	947	8	deductions	deduction	NOUN
ftr-394	947	9	is	be	AUX
ftr-394	947	10	not	not	PART
ftr-394	947	11	analogous	analogous	ADJ
ftr-394	947	12	to	to	ADP
ftr-394	947	13	the	the	DET
ftr-394	947	14	recovery	recovery	NOUN
ftr-394	947	15	of	of	ADP
ftr-394	947	16	basis	basis	NOUN
ftr-394	947	17	upon	upon	SCONJ
ftr-394	947	18	the	the	DET
ftr-394	947	19	sale	sale	NOUN
ftr-394	947	20	of	of	ADP
ftr-394	947	21	stock	stock	NOUN
ftr-394	947	22	,	,	PUNCT
ftr-394	947	23	because	because	SCONJ
ftr-394	947	24	stock	stock	NOUN
ftr-394	947	25	is	be	AUX
ftr-394	947	26	a	a	DET
ftr-394	947	27	nondepreciable	nondepreciable	ADJ
ftr-394	947	28	capital	capital	NOUN
ftr-394	947	29	asset	asset	NOUN
ftr-394	947	30	.	.	PUNCT
ftr-394	948	1	when	when	SCONJ
ftr-394	948	2	stock	stock	NOUN
ftr-394	948	3	is	be	AUX
ftr-394	948	4	sold	sell	VERB
ftr-394	948	5	at	at	ADP
ftr-394	948	6	a	a	DET
ftr-394	948	7	loss	loss	NOUN
ftr-394	948	8	,	,	PUNCT
ftr-394	948	9	the	the	DET
ftr-394	948	10	capital	capital	NOUN
ftr-394	948	11	loss	loss	NOUN
ftr-394	948	12	limitations	limitation	NOUN
ftr-394	948	13	in	in	ADP
ftr-394	948	14	§	§	PROPN
ftr-394	948	15	§	§	NOUN
ftr-394	948	16	1211	1211	NUM
ftr-394	948	17	,	,	PUNCT
ftr-394	948	18	1212	1212	NUM
ftr-394	948	19	,	,	PUNCT
ftr-394	948	20	and	and	CCONJ
ftr-394	948	21	172(d)(2	172(d)(2	NUM
ftr-394	948	22	)	)	PUNCT
ftr-394	948	23	are	be	AUX
ftr-394	948	24	applicable	applicable	ADJ
ftr-394	948	25	for	for	ADP
ftr-394	948	26	amt	amt	PROPN
ftr-394	948	27	purposes	purpose	NOUN
ftr-394	948	28	as	as	ADV
ftr-394	948	29	well	well	ADV
ftr-394	948	30	as	as	ADP
ftr-394	948	31	for	for	ADP
ftr-394	948	32	the	the	DET
ftr-394	948	33	regular	regular	ADJ
ftr-394	948	34	tax	tax	NOUN
ftr-394	948	35	.	.	PUNCT
ftr-394	949	1	d.	d.	PROPN
ftr-394	949	2	individual	individual	PROPN
ftr-394	949	3	retirement	retirement	PROPN
ftr-394	949	4	accounts	account	NOUN
ftr-394	949	5	there	there	PRON
ftr-394	949	6	were	be	VERB
ftr-394	949	7	no	no	DET
ftr-394	949	8	significant	significant	ADJ
ftr-394	949	9	developments	development	NOUN
ftr-394	949	10	regarding	regard	VERB
ftr-394	949	11	this	this	DET
ftr-394	949	12	topic	topic	NOUN
ftr-394	949	13	during	during	ADP
ftr-394	949	14	2007	2007	NUM
ftr-394	949	15	.	.	PUNCT
ftr-394	950	1	760	760	NUM
ftr-394	950	2	florida	florida	PROPN
ftr-394	950	3	tax	tax	NOUN
ftr-394	950	4	review	review	NOUN
ftr-394	950	5	[	[	X
ftr-394	950	6	vol	vol	NOUN
ftr-394	950	7	.	.	PUNCT
ftr-394	950	8	8	8	NUM
ftr-394	950	9	:	:	PUNCT
ftr-394	950	10	si	si	PROPN
ftr-394	950	11	v.	v.	ADP
ftr-394	950	12	personal	personal	ADJ
ftr-394	950	13	income	income	NOUN
ftr-394	950	14	and	and	CCONJ
ftr-394	950	15	deductions	deduction	NOUN
ftr-394	950	16	a.	a.	NOUN
ftr-394	950	17	rates	rate	NOUN
ftr-394	950	18	1	1	NUM
ftr-394	950	19	.	.	PUNCT
ftr-394	950	20	tipra	tipra	NOUN
ftr-394	950	21	§	§	PROPN
ftr-394	950	22	510	510	NUM
ftr-394	950	23	amends	amend	NOUN
ftr-394	950	24	§	§	PROPN
ftr-394	950	25	1(g)(2)(a	1(g)(2)(a	NUM
ftr-394	950	26	)	)	PUNCT
ftr-394	950	27	to	to	PART
ftr-394	950	28	increase	increase	VERB
ftr-394	950	29	the	the	DET
ftr-394	950	30	age	age	NOUN
ftr-394	950	31	below	below	ADP
ftr-394	950	32	which	which	PRON
ftr-394	950	33	the	the	DET
ftr-394	950	34	kiddie	kiddie	ADJ
ftr-394	950	35	tax	tax	NOUN
ftr-394	950	36	is	be	AUX
ftr-394	950	37	applicable	applicable	ADJ
ftr-394	950	38	from	from	ADP
ftr-394	950	39	14	14	NUM
ftr-394	950	40	to	to	PART
ftr-394	950	41	18	18	NUM
ftr-394	950	42	,	,	PUNCT
ftr-394	950	43	effective	effective	ADJ
ftr-394	950	44	for	for	ADP
ftr-394	950	45	years	year	NOUN
ftr-394	950	46	beginning	begin	VERB
ftr-394	950	47	after	after	ADP
ftr-394	950	48	2005	2005	NUM
ftr-394	950	49	.	.	PUNCT
ftr-394	951	1	a.	a.	NOUN
ftr-394	952	1	the	the	DET
ftr-394	952	2	2007	2007	NUM
ftr-394	952	3	act	act	NOUN
ftr-394	952	4	further	far	ADV
ftr-394	952	5	tightens	tighten	VERB
ftr-394	952	6	the	the	DET
ftr-394	952	7	kiddie	kiddie	ADJ
ftr-394	952	8	tax	tax	NOUN
ftr-394	952	9	,	,	PUNCT
ftr-394	952	10	but	but	CCONJ
ftr-394	952	11	only	only	ADV
ftr-394	952	12	from	from	ADP
ftr-394	952	13	2008	2008	NUM
ftr-394	952	14	forward	forward	ADV
ftr-394	952	15	.	.	PUNCT
ftr-394	953	1	the	the	DET
ftr-394	953	2	2007	2007	NUM
ftr-394	953	3	act	act	NOUN
ftr-394	953	4	,	,	PUNCT
ftr-394	953	5	§	§	PROPN
ftr-394	953	6	8241(a	8241(a	NUM
ftr-394	953	7	)	)	PUNCT
ftr-394	953	8	,	,	PUNCT
ftr-394	953	9	extends	extend	VERB
ftr-394	953	10	application	application	NOUN
ftr-394	953	11	of	of	ADP
ftr-394	953	12	the	the	DET
ftr-394	953	13	§	§	PROPN
ftr-394	953	14	1(g	1(g	NUM
ftr-394	953	15	)	)	PUNCT
ftr-394	953	16	kiddie	kiddie	ADJ
ftr-394	953	17	tax	tax	NOUN
ftr-394	953	18	to	to	ADP
ftr-394	953	19	“	"	PUNCT
ftr-394	953	20	children	child	NOUN
ftr-394	953	21	”	"	PUNCT
ftr-394	953	22	over	over	ADP
ftr-394	953	23	the	the	DET
ftr-394	953	24	age	age	NOUN
ftr-394	953	25	of	of	ADP
ftr-394	953	26	18	18	NUM
ftr-394	953	27	and	and	CCONJ
ftr-394	953	28	under	under	ADP
ftr-394	953	29	24	24	NUM
ftr-394	953	30	who	who	PRON
ftr-394	953	31	are	be	AUX
ftr-394	953	32	full	full	ADJ
ftr-394	953	33	-	-	PUNCT
ftr-394	953	34	time	time	NOUN
ftr-394	953	35	students	student	NOUN
ftr-394	953	36	if	if	SCONJ
ftr-394	953	37	their	their	PRON
ftr-394	953	38	earned	earn	VERB
ftr-394	953	39	income	income	NOUN
ftr-394	953	40	does	do	AUX
ftr-394	953	41	not	not	PART
ftr-394	953	42	exceed	exceed	VERB
ftr-394	953	43	the	the	DET
ftr-394	953	44	amount	amount	NOUN
ftr-394	953	45	of	of	ADP
ftr-394	953	46	their	their	PRON
ftr-394	953	47	support	support	NOUN
ftr-394	953	48	.	.	PUNCT
ftr-394	954	1	the	the	DET
ftr-394	954	2	amendment	amendment	NOUN
ftr-394	954	3	is	be	AUX
ftr-394	954	4	effective	effective	ADJ
ftr-394	954	5	for	for	ADP
ftr-394	954	6	tax	tax	NOUN
ftr-394	954	7	years	year	NOUN
ftr-394	954	8	beginning	begin	VERB
ftr-394	954	9	after	after	ADP
ftr-394	954	10	5/25/07	5/25/07	NUM
ftr-394	954	11	.	.	PUNCT
ftr-394	954	12	•	•	NOUN
ftr-394	954	13	for	for	ADP
ftr-394	954	14	at	at	ADV
ftr-394	954	15	least	least	ADJ
ftr-394	954	16	one	one	NUM
ftr-394	954	17	of	of	ADP
ftr-394	954	18	us	we	PRON
ftr-394	954	19	,	,	PUNCT
ftr-394	954	20	this	this	PRON
ftr-394	954	21	is	be	AUX
ftr-394	954	22	getting	get	VERB
ftr-394	954	23	personal	personal	ADJ
ftr-394	954	24	.	.	PUNCT
ftr-394	955	1	•	•	NUM
ftr-394	955	2	for	for	ADP
ftr-394	955	3	another	another	DET
ftr-394	955	4	one	one	NUM
ftr-394	955	5	of	of	ADP
ftr-394	955	6	us	we	PRON
ftr-394	955	7	,	,	PUNCT
ftr-394	955	8	this	this	PRON
ftr-394	955	9	is	be	AUX
ftr-394	955	10	exactly	exactly	ADV
ftr-394	955	11	what	what	PRON
ftr-394	955	12	he	he	PRON
ftr-394	955	13	suggested	suggest	VERB
ftr-394	955	14	in	in	ADP
ftr-394	955	15	a	a	DET
ftr-394	955	16	1981	1981	NUM
ftr-394	955	17	law	law	NOUN
ftr-394	955	18	review	review	NOUN
ftr-394	955	19	article	article	NOUN
ftr-394	955	20	–	–	PUNCT
ftr-394	955	21	five	five	NUM
ftr-394	955	22	years	year	NOUN
ftr-394	955	23	before	before	SCONJ
ftr-394	955	24	the	the	DET
ftr-394	955	25	kiddie	kiddie	ADJ
ftr-394	955	26	tax	tax	NOUN
ftr-394	955	27	was	be	AUX
ftr-394	955	28	enacted	enact	VERB
ftr-394	955	29	.	.	PUNCT
ftr-394	956	1	b.	b.	PROPN
ftr-394	956	2	miscellaneous	miscellaneous	ADJ
ftr-394	956	3	income	income	NOUN
ftr-394	956	4	1	1	NUM
ftr-394	956	5	.	.	PUNCT
ftr-394	956	6	who	who	PRON
ftr-394	956	7	threw	throw	VERB
ftr-394	956	8	the	the	DET
ftr-394	956	9	overalls	overall	NOUN
ftr-394	956	10	in	in	ADP
ftr-394	956	11	mrs	mrs	PROPN
ftr-394	956	12	.	.	PROPN
ftr-394	956	13	murphy	murphy	PROPN
ftr-394	956	14	’s	’s	PART
ftr-394	956	15	chowder	chowder	NOUN
ftr-394	956	16	?	?	PUNCT
ftr-394	957	1	compensation	compensation	NOUN
ftr-394	957	2	for	for	ADP
ftr-394	957	3	a	a	DET
ftr-394	957	4	personal	personal	ADJ
ftr-394	957	5	injury	injury	NOUN
ftr-394	957	6	that	that	PRON
ftr-394	957	7	relates	relate	VERB
ftr-394	957	8	to	to	ADP
ftr-394	957	9	something	something	PRON
ftr-394	957	10	that	that	PRON
ftr-394	957	11	could	could	AUX
ftr-394	957	12	have	have	AUX
ftr-394	957	13	been	be	AUX
ftr-394	957	14	enjoyed	enjoy	VERB
ftr-394	957	15	tax	tax	NOUN
ftr-394	957	16	-	-	PUNCT
ftr-394	957	17	free	free	ADJ
ftr-394	957	18	is	be	AUX
ftr-394	957	19	not	not	PART
ftr-394	957	20	income	income	NOUN
ftr-394	957	21	under	under	ADP
ftr-394	957	22	the	the	DET
ftr-394	957	23	sixteenth	sixteenth	ADJ
ftr-394	957	24	amendment	amendment	NOUN
ftr-394	957	25	.	.	PUNCT
ftr-394	958	1	murphy	murphy	PROPN
ftr-394	958	2	v.	v.	PROPN
ftr-394	958	3	irs	irs	PROPN
ftr-394	958	4	,	,	PUNCT
ftr-394	958	5	460	460	NUM
ftr-394	958	6	f.3d	f.3d	NUM
ftr-394	958	7	79	79	NUM
ftr-394	958	8	(	(	PUNCT
ftr-394	958	9	d.c	d.c	PROPN
ftr-394	958	10	.	.	PROPN
ftr-394	958	11	cir	cir	PROPN
ftr-394	958	12	.	.	PUNCT
ftr-394	959	1	8/22/06	8/22/06	NUM
ftr-394	959	2	)	)	PUNCT
ftr-394	959	3	,	,	PUNCT
ftr-394	959	4	vacated	vacate	VERB
ftr-394	959	5	,	,	PUNCT
ftr-394	959	6	99	99	NUM
ftr-394	959	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	959	8	2007	2007	NUM
ftr-394	959	9	-	-	SYM
ftr-394	959	10	396	396	NUM
ftr-394	959	11	(	(	PUNCT
ftr-394	959	12	12/22/06	12/22/06	NUM
ftr-394	959	13	)	)	PUNCT
ftr-394	959	14	.	.	PUNCT
ftr-394	960	1	taxpayer	taxpayer	NOUN
ftr-394	960	2	received	receive	VERB
ftr-394	960	3	environmental	environmental	ADJ
ftr-394	960	4	whistleblower	whistleblower	NOUN
ftr-394	960	5	damages	damage	NOUN
ftr-394	960	6	of	of	ADP
ftr-394	960	7	$	$	SYM
ftr-394	960	8	70,000	70,000	NUM
ftr-394	960	9	from	from	ADP
ftr-394	960	10	the	the	DET
ftr-394	960	11	new	new	PROPN
ftr-394	960	12	york	york	PROPN
ftr-394	960	13	national	national	PROPN
ftr-394	960	14	air	air	PROPN
ftr-394	960	15	guard	guard	PROPN
ftr-394	960	16	in	in	ADP
ftr-394	960	17	2000	2000	NUM
ftr-394	960	18	.	.	PUNCT
ftr-394	961	1	the	the	DET
ftr-394	961	2	damages	damage	NOUN
ftr-394	961	3	were	be	AUX
ftr-394	961	4	awarded	award	VERB
ftr-394	961	5	“	"	PUNCT
ftr-394	961	6	for	for	ADP
ftr-394	961	7	mental	mental	ADJ
ftr-394	961	8	pain	pain	NOUN
ftr-394	961	9	and	and	CCONJ
ftr-394	961	10	anguish	anguish	NOUN
ftr-394	961	11	”	"	PUNCT
ftr-394	961	12	and	and	CCONJ
ftr-394	961	13	“	"	PUNCT
ftr-394	961	14	for	for	ADP
ftr-394	961	15	injury	injury	NOUN
ftr-394	961	16	to	to	ADP
ftr-394	961	17	professional	professional	ADJ
ftr-394	961	18	reputation	reputation	NOUN
ftr-394	961	19	.	.	PUNCT
ftr-394	961	20	”	"	PUNCT
ftr-394	962	1	the	the	DET
ftr-394	962	2	court	court	NOUN
ftr-394	962	3	rejected	reject	VERB
ftr-394	962	4	taxpayer	taxpayer	NOUN
ftr-394	962	5	’s	’s	PART
ftr-394	962	6	argument	argument	NOUN
ftr-394	962	7	that	that	SCONJ
ftr-394	962	8	her	her	PRON
ftr-394	962	9	award	award	NOUN
ftr-394	962	10	was	be	AUX
ftr-394	962	11	for	for	ADP
ftr-394	962	12	“	"	PUNCT
ftr-394	962	13	bruxism	bruxism	NOUN
ftr-394	962	14	”	"	PUNCT
ftr-394	962	15	which	which	PRON
ftr-394	962	16	she	she	PRON
ftr-394	962	17	argued	argue	VERB
ftr-394	962	18	was	be	AUX
ftr-394	962	19	a	a	DET
ftr-394	962	20	physical	physical	ADJ
ftr-394	962	21	injury	injury	NOUN
ftr-394	962	22	or	or	CCONJ
ftr-394	962	23	physical	physical	ADJ
ftr-394	962	24	sickness	sickness	NOUN
ftr-394	962	25	.	.	PUNCT
ftr-394	963	1	however	however	ADV
ftr-394	963	2	,	,	PUNCT
ftr-394	963	3	the	the	DET
ftr-394	963	4	court	court	NOUN
ftr-394	963	5	(	(	PUNCT
ftr-394	963	6	judge	judge	NOUN
ftr-394	963	7	ginsburg	ginsburg	PROPN
ftr-394	963	8	)	)	PUNCT
ftr-394	963	9	held	hold	VERB
ftr-394	963	10	that	that	SCONJ
ftr-394	963	11	§	§	PROPN
ftr-394	963	12	104(a)(2	104(a)(2	NUM
ftr-394	963	13	)	)	PUNCT
ftr-394	963	14	,	,	PUNCT
ftr-394	963	15	as	as	SCONJ
ftr-394	963	16	amended	amend	VERB
ftr-394	963	17	in	in	ADP
ftr-394	963	18	1996	1996	NUM
ftr-394	963	19	to	to	PART
ftr-394	963	20	exclude	exclude	VERB
ftr-394	963	21	non	non	ADJ
ftr-394	963	22	-	-	ADJ
ftr-394	963	23	physical	physical	ADJ
ftr-394	963	24	personal	personal	ADJ
ftr-394	963	25	injuries	injury	NOUN
ftr-394	963	26	from	from	ADP
ftr-394	963	27	the	the	DET
ftr-394	963	28	exemption	exemption	NOUN
ftr-394	963	29	,	,	PUNCT
ftr-394	963	30	was	be	AUX
ftr-394	963	31	unconstitutional	unconstitutional	ADJ
ftr-394	963	32	because	because	SCONJ
ftr-394	963	33	“	"	PUNCT
ftr-394	963	34	compensation	compensation	NOUN
ftr-394	963	35	for	for	ADP
ftr-394	963	36	a	a	DET
ftr-394	963	37	nonphysical	nonphysical	ADJ
ftr-394	963	38	personal	personal	ADJ
ftr-394	963	39	injury	injury	NOUN
ftr-394	963	40	is	be	AUX
ftr-394	963	41	not	not	PART
ftr-394	963	42	income	income	NOUN
ftr-394	963	43	under	under	ADP
ftr-394	963	44	the	the	DET
ftr-394	963	45	sixteenth	sixteenth	ADJ
ftr-394	963	46	amendment	amendment	NOUN
ftr-394	963	47	if	if	SCONJ
ftr-394	963	48	,	,	PUNCT
ftr-394	963	49	as	as	ADP
ftr-394	963	50	here	here	ADV
ftr-394	963	51	,	,	PUNCT
ftr-394	963	52	it	it	PRON
ftr-394	963	53	is	be	AUX
ftr-394	963	54	unrelated	unrelated	ADJ
ftr-394	963	55	to	to	PART
ftr-394	963	56	lost	lose	VERB
ftr-394	963	57	wages	wage	NOUN
ftr-394	963	58	or	or	CCONJ
ftr-394	963	59	earnings	earning	NOUN
ftr-394	963	60	.	.	PUNCT
ftr-394	963	61	”	"	PUNCT
ftr-394	963	62	judge	judge	PROPN
ftr-394	963	63	ginsburg	ginsburg	PROPN
ftr-394	963	64	’s	’s	PART
ftr-394	963	65	rationale	rationale	NOUN
ftr-394	963	66	was	be	AUX
ftr-394	963	67	based	base	VERB
ftr-394	963	68	upon	upon	SCONJ
ftr-394	963	69	the	the	DET
ftr-394	963	70	consideration	consideration	NOUN
ftr-394	963	71	that	that	SCONJ
ftr-394	963	72	the	the	DET
ftr-394	963	73	award	award	NOUN
ftr-394	963	74	of	of	ADP
ftr-394	963	75	compensatory	compensatory	ADJ
ftr-394	963	76	damages	damage	NOUN
ftr-394	963	77	was	be	AUX
ftr-394	963	78	a	a	DET
ftr-394	963	79	substitute	substitute	NOUN
ftr-394	963	80	for	for	ADP
ftr-394	963	81	a	a	DET
ftr-394	963	82	“	"	PUNCT
ftr-394	963	83	normally	normally	ADV
ftr-394	963	84	untaxed	untaxed	ADJ
ftr-394	963	85	”	"	PUNCT
ftr-394	963	86	personal	personal	ADJ
ftr-394	963	87	quality	quality	NOUN
ftr-394	963	88	,	,	PUNCT
ftr-394	963	89	good	good	ADJ
ftr-394	963	90	or	or	CCONJ
ftr-394	963	91	asset	asset	NOUN
ftr-394	963	92	,	,	PUNCT
ftr-394	963	93	citing	cite	VERB
ftr-394	963	94	o’gilvie	o’gilvie	PROPN
ftr-394	963	95	v.	v.	PROPN
ftr-394	963	96	united	united	PROPN
ftr-394	963	97	states	states	PROPN
ftr-394	963	98	,	,	PUNCT
ftr-394	963	99	519	519	NUM
ftr-394	963	100	u.s	u.s	PROPN
ftr-394	963	101	.	.	PROPN
ftr-394	963	102	79	79	NUM
ftr-394	963	103	(	(	PUNCT
ftr-394	963	104	1996	1996	NUM
ftr-394	963	105	)	)	PUNCT
ftr-394	963	106	(	(	PUNCT
ftr-394	963	107	punitive	punitive	ADJ
ftr-394	963	108	damages	damage	NOUN
ftr-394	963	109	were	be	AUX
ftr-394	963	110	taxable	taxable	ADJ
ftr-394	963	111	pre-1996	pre-1996	ADJ
ftr-394	963	112	act	act	NOUN
ftr-394	963	113	because	because	SCONJ
ftr-394	963	114	they	they	PRON
ftr-394	963	115	were	be	AUX
ftr-394	963	116	not	not	PART
ftr-394	963	117	a	a	DET
ftr-394	963	118	substitute	substitute	NOUN
ftr-394	963	119	for	for	ADP
ftr-394	963	120	a	a	DET
ftr-394	963	121	normally	normally	ADV
ftr-394	963	122	untaxed	untaxed	ADJ
ftr-394	963	123	benefit	benefit	NOUN
ftr-394	963	124	)	)	PUNCT
ftr-394	963	125	,	,	PUNCT
ftr-394	963	126	and	and	CCONJ
ftr-394	963	127	raytheon	raytheon	NOUN
ftr-394	963	128	prod	prod	PROPN
ftr-394	963	129	.	.	PUNCT
ftr-394	964	1	corp	corp	PROPN
ftr-394	964	2	.	.	PROPN
ftr-394	965	1	v.	v.	PROPN
ftr-394	965	2	commissioner	commissioner	PROPN
ftr-394	965	3	,	,	PUNCT
ftr-394	965	4	144	144	NUM
ftr-394	965	5	f.2d	f.2d	PART
ftr-394	965	6	110	110	NUM
ftr-394	965	7	(	(	PUNCT
ftr-394	965	8	1st	1st	ADJ
ftr-394	965	9	cir	cir	NOUN
ftr-394	965	10	.	.	PROPN
ftr-394	965	11	1944	1944	NUM
ftr-394	965	12	)	)	PUNCT
ftr-394	965	13	(	(	PUNCT
ftr-394	965	14	“	"	PUNCT
ftr-394	965	15	in	in	ADP
ftr-394	965	16	lieu	lieu	NOUN
ftr-394	965	17	of	of	ADP
ftr-394	965	18	what	what	PRON
ftr-394	965	19	were	be	AUX
ftr-394	965	20	the	the	DET
ftr-394	965	21	damages	damage	NOUN
ftr-394	965	22	awarded	award	VERB
ftr-394	965	23	?	?	PUNCT
ftr-394	965	24	”	"	PUNCT
ftr-394	965	25	)	)	PUNCT
ftr-394	965	26	.	.	PUNCT
ftr-394	966	1	judge	judge	PROPN
ftr-394	966	2	ginsburg	ginsburg	PROPN
ftr-394	966	3	looked	look	VERB
ftr-394	966	4	to	to	ADP
ftr-394	966	5	the	the	DET
ftr-394	966	6	commonly	commonly	ADV
ftr-394	966	7	understood	understand	VERB
ftr-394	966	8	meaning	meaning	NOUN
ftr-394	966	9	of	of	ADP
ftr-394	966	10	the	the	DET
ftr-394	966	11	term	term	NOUN
ftr-394	966	12	2008	2008	NUM
ftr-394	966	13	]	]	PUNCT
ftr-394	966	14	recent	recent	ADJ
ftr-394	966	15	developments	development	NOUN
ftr-394	966	16	in	in	ADP
ftr-394	966	17	federal	federal	ADJ
ftr-394	966	18	income	income	NOUN
ftr-394	966	19	taxation	taxation	NOUN
ftr-394	966	20	761	761	NUM
ftr-394	966	21	“	"	PUNCT
ftr-394	966	22	incomes	income	NOUN
ftr-394	966	23	”	"	PUNCT
ftr-394	966	24	at	at	ADP
ftr-394	966	25	the	the	DET
ftr-394	966	26	time	time	NOUN
ftr-394	966	27	of	of	ADP
ftr-394	966	28	the	the	DET
ftr-394	966	29	adoption	adoption	NOUN
ftr-394	966	30	of	of	ADP
ftr-394	966	31	the	the	DET
ftr-394	966	32	sixteenth	sixteenth	ADJ
ftr-394	966	33	amendment	amendment	NOUN
ftr-394	966	34	,	,	PUNCT
ftr-394	966	35	and	and	CCONJ
ftr-394	966	36	found	find	VERB
ftr-394	966	37	that	that	SCONJ
ftr-394	966	38	the	the	DET
ftr-394	966	39	term	term	NOUN
ftr-394	966	40	did	do	AUX
ftr-394	966	41	not	not	PART
ftr-394	966	42	include	include	VERB
ftr-394	966	43	damages	damage	NOUN
ftr-394	966	44	for	for	ADP
ftr-394	966	45	nonphysical	nonphysical	ADJ
ftr-394	966	46	personal	personal	ADJ
ftr-394	966	47	injuries	injury	NOUN
ftr-394	966	48	that	that	PRON
ftr-394	966	49	were	be	AUX
ftr-394	966	50	unrelated	unrelated	ADJ
ftr-394	966	51	to	to	PART
ftr-394	966	52	lost	lose	VERB
ftr-394	966	53	wages	wage	NOUN
ftr-394	966	54	or	or	CCONJ
ftr-394	966	55	earning	earn	VERB
ftr-394	966	56	capacity	capacity	NOUN
ftr-394	966	57	.	.	PUNCT
ftr-394	967	1	•	•	NOUN
ftr-394	967	2	the	the	DET
ftr-394	967	3	government	government	NOUN
ftr-394	967	4	moved	move	VERB
ftr-394	967	5	for	for	ADP
ftr-394	967	6	rehearing	rehear	VERB
ftr-394	967	7	en	en	ADP
ftr-394	967	8	banc	banc	NOUN
ftr-394	967	9	.	.	PUNCT
ftr-394	968	1	in	in	ADP
ftr-394	968	2	response	response	NOUN
ftr-394	968	3	,	,	PUNCT
ftr-394	968	4	the	the	DET
ftr-394	968	5	panel	panel	NOUN
ftr-394	968	6	vacated	vacate	VERB
ftr-394	968	7	its	its	PRON
ftr-394	968	8	opinion	opinion	NOUN
ftr-394	968	9	.	.	PUNCT
ftr-394	969	1	before	before	SCONJ
ftr-394	969	2	the	the	DET
ftr-394	969	3	opinion	opinion	NOUN
ftr-394	969	4	was	be	AUX
ftr-394	969	5	vacated	vacate	VERB
ftr-394	969	6	,	,	PUNCT
ftr-394	969	7	it	it	PRON
ftr-394	969	8	temporarily	temporarily	ADV
ftr-394	969	9	threw	throw	VERB
ftr-394	969	10	the	the	DET
ftr-394	969	11	treatment	treatment	NOUN
ftr-394	969	12	of	of	ADP
ftr-394	969	13	compensatory	compensatory	ADJ
ftr-394	969	14	damages	damage	NOUN
ftr-394	969	15	for	for	ADP
ftr-394	969	16	nonphysical	nonphysical	ADJ
ftr-394	969	17	personal	personal	ADJ
ftr-394	969	18	injuries	injury	NOUN
ftr-394	969	19	into	into	ADP
ftr-394	969	20	a	a	DET
ftr-394	969	21	state	state	NOUN
ftr-394	969	22	of	of	ADP
ftr-394	969	23	chaos	chaos	NOUN
ftr-394	969	24	.	.	PUNCT
ftr-394	970	1	the	the	DET
ftr-394	970	2	court	court	NOUN
ftr-394	970	3	found	find	VERB
ftr-394	970	4	that	that	SCONJ
ftr-394	970	5	“	"	PUNCT
ftr-394	970	6	the	the	DET
ftr-394	970	7	damages	damage	NOUN
ftr-394	970	8	were	be	AUX
ftr-394	970	9	awarded	award	VERB
ftr-394	970	10	to	to	PART
ftr-394	970	11	make	make	VERB
ftr-394	970	12	murphy	murphy	NOUN
ftr-394	970	13	emotionally	emotionally	ADV
ftr-394	970	14	and	and	CCONJ
ftr-394	970	15	reputationally	reputationally	ADV
ftr-394	970	16	‘	'	PUNCT
ftr-394	970	17	whole	whole	ADJ
ftr-394	970	18	’	'	PUNCT
ftr-394	970	19	and	and	CCONJ
ftr-394	970	20	not	not	PART
ftr-394	970	21	to	to	PART
ftr-394	970	22	compensate	compensate	VERB
ftr-394	970	23	her	she	PRON
ftr-394	970	24	for	for	ADP
ftr-394	970	25	lost	lose	VERB
ftr-394	970	26	wages	wage	NOUN
ftr-394	970	27	or	or	CCONJ
ftr-394	970	28	taxable	taxable	ADJ
ftr-394	970	29	earnings	earning	NOUN
ftr-394	970	30	of	of	ADP
ftr-394	970	31	any	any	DET
ftr-394	970	32	kind	kind	NOUN
ftr-394	970	33	.	.	PUNCT
ftr-394	971	1	the	the	DET
ftr-394	971	2	emotional	emotional	ADJ
ftr-394	971	3	well	well	ADV
ftr-394	971	4	-	-	PUNCT
ftr-394	971	5	being	being	NOUN
ftr-394	971	6	and	and	CCONJ
ftr-394	971	7	good	good	ADJ
ftr-394	971	8	reputation	reputation	NOUN
ftr-394	971	9	she	she	PRON
ftr-394	971	10	enjoyed	enjoy	VERB
ftr-394	971	11	before	before	SCONJ
ftr-394	971	12	they	they	PRON
ftr-394	971	13	were	be	AUX
ftr-394	971	14	diminished	diminish	VERB
ftr-394	971	15	by	by	ADP
ftr-394	971	16	her	her	PRON
ftr-394	971	17	former	former	ADJ
ftr-394	971	18	employer	employer	NOUN
ftr-394	971	19	were	be	AUX
ftr-394	971	20	not	not	PART
ftr-394	971	21	taxable	taxable	ADJ
ftr-394	971	22	as	as	ADP
ftr-394	971	23	income	income	NOUN
ftr-394	971	24	.	.	PUNCT
ftr-394	971	25	”	"	PUNCT
ftr-394	972	1	from	from	ADP
ftr-394	972	2	this	this	DET
ftr-394	972	3	starting	starting	NOUN
ftr-394	972	4	point	point	NOUN
ftr-394	972	5	,	,	PUNCT
ftr-394	972	6	the	the	DET
ftr-394	972	7	court	court	NOUN
ftr-394	972	8	reasoned	reason	VERB
ftr-394	972	9	that	that	SCONJ
ftr-394	972	10	because	because	SCONJ
ftr-394	972	11	the	the	DET
ftr-394	972	12	damages	damage	NOUN
ftr-394	972	13	were	be	AUX
ftr-394	972	14	received	receive	VERB
ftr-394	972	15	in	in	ADP
ftr-394	972	16	“	"	PUNCT
ftr-394	972	17	‘	'	PUNCT
ftr-394	972	18	in	in	ADP
ftr-394	972	19	lieu	lieu	NOUN
ftr-394	972	20	of	of	ADP
ftr-394	972	21	’	'	PUNCT
ftr-394	972	22	something	something	PRON
ftr-394	972	23	‘	'	PUNCT
ftr-394	972	24	normally	normally	ADV
ftr-394	972	25	untaxed	untaxed	ADJ
ftr-394	972	26	’	'	PUNCT
ftr-394	972	27	...	...	PUNCT
ftr-394	973	1	her	her	PRON
ftr-394	973	2	compensation	compensation	NOUN
ftr-394	973	3	is	be	AUX
ftr-394	973	4	not	not	PART
ftr-394	973	5	income	income	NOUN
ftr-394	973	6	under	under	ADP
ftr-394	973	7	the	the	DET
ftr-394	973	8	sixteenth	sixteenth	ADJ
ftr-394	973	9	amendment	amendment	NOUN
ftr-394	973	10	;	;	PUNCT
ftr-394	973	11	it	it	PRON
ftr-394	973	12	is	be	AUX
ftr-394	973	13	neither	neither	CCONJ
ftr-394	973	14	a	a	DET
ftr-394	973	15	‘	'	PUNCT
ftr-394	973	16	gain	gain	NOUN
ftr-394	973	17	’	'	PUNCT
ftr-394	973	18	nor	nor	CCONJ
ftr-394	973	19	an	an	DET
ftr-394	973	20	‘	'	PUNCT
ftr-394	973	21	accession	accession	NOUN
ftr-394	973	22	[	[	PUNCT
ftr-394	973	23	]	]	X
ftr-394	973	24	to	to	ADP
ftr-394	973	25	wealth	wealth	NOUN
ftr-394	973	26	.	.	PUNCT
ftr-394	973	27	’	'	PUNCT
ftr-394	973	28	”	"	PUNCT
ftr-394	974	1	the	the	DET
ftr-394	974	2	court	court	NOUN
ftr-394	974	3	found	find	VERB
ftr-394	974	4	further	further	ADJ
ftr-394	974	5	support	support	NOUN
ftr-394	974	6	for	for	ADP
ftr-394	974	7	its	its	PRON
ftr-394	974	8	holding	holding	NOUN
ftr-394	974	9	by	by	ADP
ftr-394	974	10	looking	look	VERB
ftr-394	974	11	to	to	ADP
ftr-394	974	12	what	what	PRON
ftr-394	974	13	it	it	PRON
ftr-394	974	14	determined	determine	VERB
ftr-394	974	15	to	to	PART
ftr-394	974	16	have	have	AUX
ftr-394	974	17	been	be	AUX
ftr-394	974	18	“	"	PUNCT
ftr-394	974	19	the	the	DET
ftr-394	974	20	commonly	commonly	ADV
ftr-394	974	21	understood	understand	VERB
ftr-394	974	22	meaning	meaning	NOUN
ftr-394	974	23	of	of	ADP
ftr-394	974	24	the	the	DET
ftr-394	974	25	term	term	NOUN
ftr-394	975	1	[	[	X
ftr-394	975	2	income	income	NOUN
ftr-394	975	3	]	]	PUNCT
ftr-394	975	4	which	which	PRON
ftr-394	975	5	must	must	AUX
ftr-394	975	6	have	have	AUX
ftr-394	975	7	been	be	AUX
ftr-394	975	8	in	in	ADP
ftr-394	975	9	the	the	DET
ftr-394	975	10	minds	mind	NOUN
ftr-394	975	11	of	of	ADP
ftr-394	975	12	the	the	DET
ftr-394	975	13	people	people	NOUN
ftr-394	975	14	when	when	SCONJ
ftr-394	975	15	they	they	PRON
ftr-394	975	16	adopted	adopt	VERB
ftr-394	975	17	the	the	DET
ftr-394	975	18	sixteenth	sixteenth	ADJ
ftr-394	975	19	amendment	amendment	NOUN
ftr-394	975	20	.	.	PUNCT
ftr-394	975	21	”	"	PUNCT
ftr-394	976	1	the	the	DET
ftr-394	976	2	court	court	NOUN
ftr-394	976	3	concluded	conclude	VERB
ftr-394	976	4	that	that	SCONJ
ftr-394	976	5	“	"	PUNCT
ftr-394	976	6	the	the	DET
ftr-394	976	7	framers	framer	NOUN
ftr-394	976	8	of	of	ADP
ftr-394	976	9	the	the	DET
ftr-394	976	10	sixteenth	sixteenth	ADJ
ftr-394	976	11	amendment	amendment	NOUN
ftr-394	976	12	would	would	AUX
ftr-394	976	13	not	not	PART
ftr-394	976	14	have	have	AUX
ftr-394	976	15	understood	understand	VERB
ftr-394	976	16	compensation	compensation	NOUN
ftr-394	976	17	for	for	ADP
ftr-394	976	18	a	a	DET
ftr-394	976	19	personal	personal	ADJ
ftr-394	976	20	injury	injury	NOUN
ftr-394	976	21	—	—	PUNCT
ftr-394	976	22	including	include	VERB
ftr-394	976	23	a	a	DET
ftr-394	976	24	nonphysical	nonphysical	ADJ
ftr-394	976	25	injury	injury	NOUN
ftr-394	976	26	—	—	PUNCT
ftr-394	976	27	to	to	PART
ftr-394	976	28	be	be	AUX
ftr-394	976	29	income	income	NOUN
ftr-394	976	30	.	.	PUNCT
ftr-394	976	31	”	"	PUNCT
ftr-394	977	1	this	this	DET
ftr-394	977	2	conclusion	conclusion	NOUN
ftr-394	977	3	was	be	AUX
ftr-394	977	4	based	base	VERB
ftr-394	977	5	largely	largely	ADV
ftr-394	977	6	on	on	ADP
ftr-394	977	7	two	two	NUM
ftr-394	977	8	1918	1918	NUM
ftr-394	977	9	rulings	ruling	NOUN
ftr-394	977	10	,	,	PUNCT
ftr-394	977	11	one	one	NUM
ftr-394	977	12	by	by	ADP
ftr-394	977	13	the	the	DET
ftr-394	977	14	attorney	attorney	NOUN
ftr-394	977	15	general	general	NOUN
ftr-394	977	16	(	(	PUNCT
ftr-394	977	17	31	31	NUM
ftr-394	977	18	op	op	NOUN
ftr-394	977	19	.	.	PUNCT
ftr-394	977	20	att’y	att’y	PROPN
ftr-394	978	1	gen	gen	PROPN
ftr-394	978	2	.	.	PROPN
ftr-394	978	3	304	304	NUM
ftr-394	978	4	(	(	PUNCT
ftr-394	978	5	1918	1918	NUM
ftr-394	978	6	)	)	PUNCT
ftr-394	978	7	)	)	PUNCT
ftr-394	978	8	and	and	CCONJ
ftr-394	978	9	one	one	NUM
ftr-394	978	10	by	by	ADP
ftr-394	978	11	the	the	DET
ftr-394	978	12	treasury	treasury	PROPN
ftr-394	978	13	department	department	PROPN
ftr-394	978	14	(	(	PUNCT
ftr-394	978	15	t.d	t.d	PROPN
ftr-394	978	16	.	.	PROPN
ftr-394	978	17	2747	2747	NUM
ftr-394	978	18	,	,	PUNCT
ftr-394	978	19	20	20	NUM
ftr-394	978	20	treas	trea	NOUN
ftr-394	978	21	.	.	PUNCT
ftr-394	979	1	dec	dec	PROPN
ftr-394	979	2	.	.	PROPN
ftr-394	980	1	int	int	PROPN
ftr-394	980	2	.	.	PUNCT
ftr-394	981	1	rev	rev	PROPN
ftr-394	981	2	.	.	PROPN
ftr-394	981	3	457	457	NUM
ftr-394	981	4	(	(	PUNCT
ftr-394	981	5	1918	1918	NUM
ftr-394	981	6	)	)	PUNCT
ftr-394	981	7	)	)	PUNCT
ftr-394	981	8	,	,	PUNCT
ftr-394	981	9	both	both	PRON
ftr-394	981	10	of	of	ADP
ftr-394	981	11	which	which	PRON
ftr-394	981	12	predated	predate	VERB
ftr-394	981	13	the	the	DET
ftr-394	981	14	enactment	enactment	NOUN
ftr-394	981	15	of	of	ADP
ftr-394	981	16	the	the	DET
ftr-394	981	17	statutory	statutory	ADJ
ftr-394	981	18	predecessor	predecessor	NOUN
ftr-394	981	19	of	of	ADP
ftr-394	981	20	§	§	PROPN
ftr-394	981	21	104(a)(2	104(a)(2	NUM
ftr-394	981	22	)	)	PUNCT
ftr-394	981	23	,	,	PUNCT
ftr-394	981	24	which	which	PRON
ftr-394	981	25	concluded	conclude	VERB
ftr-394	981	26	that	that	SCONJ
ftr-394	981	27	payments	payment	NOUN
ftr-394	981	28	received	receive	VERB
ftr-394	981	29	as	as	ADP
ftr-394	981	30	compensation	compensation	NOUN
ftr-394	981	31	for	for	ADP
ftr-394	981	32	personal	personal	ADJ
ftr-394	981	33	injuries	injury	NOUN
ftr-394	981	34	(	(	PUNCT
ftr-394	981	35	without	without	ADP
ftr-394	981	36	specifying	specify	VERB
ftr-394	981	37	the	the	DET
ftr-394	981	38	nature	nature	NOUN
ftr-394	981	39	of	of	ADP
ftr-394	981	40	the	the	DET
ftr-394	981	41	injury	injury	NOUN
ftr-394	981	42	)	)	PUNCT
ftr-394	981	43	were	be	AUX
ftr-394	981	44	“	"	PUNCT
ftr-394	981	45	‘	'	PUNCT
ftr-394	981	46	capital	capital	NOUN
ftr-394	981	47	’	'	PUNCT
ftr-394	981	48	as	as	SCONJ
ftr-394	981	49	distinguished	distinguish	VERB
ftr-394	981	50	from	from	ADP
ftr-394	981	51	‘	'	PUNCT
ftr-394	981	52	income	income	NOUN
ftr-394	981	53	’	'	PUNCT
ftr-394	981	54	”	"	PUNCT
ftr-394	981	55	(	(	PUNCT
ftr-394	981	56	in	in	ADP
ftr-394	981	57	the	the	DET
ftr-394	981	58	attorney	attorney	NOUN
ftr-394	981	59	general	general	NOUN
ftr-394	981	60	’s	’s	PART
ftr-394	981	61	opinion	opinion	NOUN
ftr-394	981	62	)	)	PUNCT
ftr-394	981	63	and	and	CCONJ
ftr-394	981	64	“	"	PUNCT
ftr-394	981	65	doubtful	doubtful	ADJ
ftr-394	981	66	whether	whether	SCONJ
ftr-394	981	67	...	...	PUNCT
ftr-394	981	68	required	require	VERB
ftr-394	981	69	to	to	PART
ftr-394	981	70	be	be	AUX
ftr-394	981	71	included	include	VERB
ftr-394	981	72	in	in	ADP
ftr-394	981	73	gross	gross	ADJ
ftr-394	981	74	income	income	NOUN
ftr-394	981	75	”	"	PUNCT
ftr-394	981	76	(	(	PUNCT
ftr-394	981	77	in	in	ADP
ftr-394	981	78	the	the	DET
ftr-394	981	79	treasury	treasury	PROPN
ftr-394	981	80	department	department	PROPN
ftr-394	981	81	ruling	ruling	NOUN
ftr-394	981	82	)	)	PUNCT
ftr-394	981	83	.	.	PUNCT
ftr-394	982	1	the	the	DET
ftr-394	982	2	court	court	NOUN
ftr-394	982	3	considered	consider	VERB
ftr-394	982	4	its	its	PRON
ftr-394	982	5	conclusion	conclusion	NOUN
ftr-394	982	6	to	to	PART
ftr-394	982	7	be	be	AUX
ftr-394	982	8	bolstered	bolster	VERB
ftr-394	982	9	by	by	ADP
ftr-394	982	10	a	a	DET
ftr-394	982	11	1922	1922	NUM
ftr-394	982	12	ruling	ruling	NOUN
ftr-394	982	13	of	of	ADP
ftr-394	982	14	the	the	DET
ftr-394	982	15	bureau	bureau	NOUN
ftr-394	982	16	of	of	ADP
ftr-394	982	17	internal	internal	ADJ
ftr-394	982	18	revenue	revenue	NOUN
ftr-394	982	19	(	(	PUNCT
ftr-394	982	20	sol	sol	NOUN
ftr-394	982	21	.	.	PUNCT
ftr-394	983	1	op	op	NOUN
ftr-394	983	2	.	.	PUNCT
ftr-394	984	1	132	132	NUM
ftr-394	984	2	,	,	PUNCT
ftr-394	984	3	i-1	i-1	PUNCT
ftr-394	984	4	c.b	c.b	PROPN
ftr-394	984	5	.	.	PROPN
ftr-394	984	6	92	92	NUM
ftr-394	984	7	(	(	PUNCT
ftr-394	984	8	alienation	alienation	NOUN
ftr-394	984	9	of	of	ADP
ftr-394	984	10	affection	affection	NOUN
ftr-394	984	11	;	;	PUNCT
ftr-394	984	12	defamation	defamation	NOUN
ftr-394	984	13	of	of	ADP
ftr-394	984	14	personal	personal	ADJ
ftr-394	984	15	character	character	NOUN
ftr-394	984	16	)	)	PUNCT
ftr-394	984	17	)	)	PUNCT
ftr-394	985	1	that	that	SCONJ
ftr-394	985	2	damages	damage	NOUN
ftr-394	985	3	received	receive	VERB
ftr-394	985	4	for	for	ADP
ftr-394	985	5	a	a	DET
ftr-394	985	6	nonphysical	nonphysical	ADJ
ftr-394	985	7	tort	tort	NOUN
ftr-394	985	8	were	be	AUX
ftr-394	985	9	income	income	NOUN
ftr-394	985	10	,	,	PUNCT
ftr-394	985	11	noting	note	VERB
ftr-394	985	12	that	that	SCONJ
ftr-394	985	13	the	the	DET
ftr-394	985	14	ruling	ruling	NOUN
ftr-394	985	15	“	"	PUNCT
ftr-394	985	16	regarded	regard	VERB
ftr-394	985	17	such	such	ADJ
ftr-394	985	18	compensation	compensation	NOUN
ftr-394	985	19	not	not	PART
ftr-394	985	20	merely	merely	ADV
ftr-394	985	21	as	as	ADV
ftr-394	985	22	excludable	excludable	ADJ
ftr-394	985	23	under	under	ADP
ftr-394	985	24	the	the	DET
ftr-394	985	25	irc	irc	NOUN
ftr-394	985	26	,	,	PUNCT
ftr-394	985	27	but	but	CCONJ
ftr-394	985	28	more	more	ADV
ftr-394	985	29	fundamentally	fundamentally	ADV
ftr-394	985	30	as	as	ADP
ftr-394	985	31	not	not	PART
ftr-394	985	32	being	be	AUX
ftr-394	985	33	income	income	NOUN
ftr-394	985	34	at	at	ADV
ftr-394	985	35	all	all	ADV
ftr-394	985	36	.	.	PUNCT
ftr-394	985	37	”	"	PUNCT
ftr-394	986	1	•	•	ADP
ftr-394	986	2	the	the	DET
ftr-394	986	3	court	court	NOUN
ftr-394	986	4	’s	’s	PART
ftr-394	986	5	reasoning	reasoning	NOUN
ftr-394	986	6	in	in	ADP
ftr-394	986	7	the	the	DET
ftr-394	986	8	opinion	opinion	NOUN
ftr-394	986	9	is	be	AUX
ftr-394	986	10	tenuous	tenuous	ADJ
ftr-394	986	11	,	,	PUNCT
ftr-394	986	12	at	at	ADP
ftr-394	986	13	best	good	ADJ
ftr-394	986	14	,	,	PUNCT
ftr-394	986	15	and	and	CCONJ
ftr-394	986	16	it	it	PRON
ftr-394	986	17	is	be	AUX
ftr-394	986	18	unlikely	unlikely	ADJ
ftr-394	986	19	that	that	SCONJ
ftr-394	986	20	any	any	DET
ftr-394	986	21	other	other	ADJ
ftr-394	986	22	courts	court	NOUN
ftr-394	986	23	will	will	AUX
ftr-394	986	24	follow	follow	VERB
ftr-394	986	25	this	this	DET
ftr-394	986	26	opinion	opinion	NOUN
ftr-394	986	27	.	.	PUNCT
ftr-394	987	1	there	there	PRON
ftr-394	987	2	are	be	VERB
ftr-394	987	3	two	two	NUM
ftr-394	987	4	salient	salient	ADJ
ftr-394	987	5	weaknesses	weakness	NOUN
ftr-394	987	6	,	,	PUNCT
ftr-394	987	7	among	among	ADP
ftr-394	987	8	others	other	NOUN
ftr-394	987	9	,	,	PUNCT
ftr-394	987	10	in	in	ADP
ftr-394	987	11	the	the	DET
ftr-394	987	12	court	court	NOUN
ftr-394	987	13	’s	’s	PART
ftr-394	987	14	reasoning	reasoning	NOUN
ftr-394	987	15	.	.	PUNCT
ftr-394	988	1	first	first	ADV
ftr-394	988	2	,	,	PUNCT
ftr-394	988	3	it	it	PRON
ftr-394	988	4	is	be	AUX
ftr-394	988	5	very	very	ADV
ftr-394	988	6	difficult	difficult	ADJ
ftr-394	988	7	to	to	PART
ftr-394	988	8	see	see	VERB
ftr-394	988	9	any	any	DET
ftr-394	988	10	connection	connection	NOUN
ftr-394	988	11	between	between	ADP
ftr-394	988	12	the	the	DET
ftr-394	988	13	1918	1918	NUM
ftr-394	988	14	administrative	administrative	ADJ
ftr-394	988	15	pronouncements	pronouncement	NOUN
ftr-394	988	16	and	and	CCONJ
ftr-394	988	17	the	the	DET
ftr-394	988	18	intent	intent	NOUN
ftr-394	988	19	of	of	ADP
ftr-394	988	20	those	those	PRON
ftr-394	988	21	who	who	PRON
ftr-394	988	22	adopted	adopt	VERB
ftr-394	988	23	the	the	DET
ftr-394	988	24	sixteenth	sixteenth	ADJ
ftr-394	988	25	amendment	amendment	NOUN
ftr-394	988	26	five	five	NUM
ftr-394	988	27	years	year	NOUN
ftr-394	988	28	earlier	early	ADV
ftr-394	988	29	.	.	PUNCT
ftr-394	989	1	second	second	ADV
ftr-394	989	2	,	,	PUNCT
ftr-394	989	3	the	the	DET
ftr-394	989	4	court	court	NOUN
ftr-394	989	5	ignored	ignore	VERB
ftr-394	989	6	that	that	SCONJ
ftr-394	989	7	in	in	ADP
ftr-394	989	8	1921	1921	NUM
ftr-394	989	9	,	,	PUNCT
ftr-394	989	10	after	after	ADP
ftr-394	989	11	the	the	DET
ftr-394	989	12	enactment	enactment	NOUN
ftr-394	989	13	of	of	ADP
ftr-394	989	14	the	the	DET
ftr-394	989	15	statutory	statutory	ADJ
ftr-394	989	16	predecessor	predecessor	NOUN
ftr-394	989	17	of	of	ADP
ftr-394	989	18	§	§	PROPN
ftr-394	989	19	104(a)(2	104(a)(2	NUM
ftr-394	989	20	)	)	PUNCT
ftr-394	989	21	,	,	PUNCT
ftr-394	989	22	but	but	CCONJ
ftr-394	989	23	before	before	ADP
ftr-394	989	24	the	the	DET
ftr-394	989	25	1922	1922	NUM
ftr-394	989	26	ruling	ruling	NOUN
ftr-394	989	27	cited	cite	VERB
ftr-394	989	28	by	by	ADP
ftr-394	989	29	the	the	DET
ftr-394	989	30	court	court	NOUN
ftr-394	989	31	,	,	PUNCT
ftr-394	989	32	the	the	DET
ftr-394	989	33	bureau	bureau	NOUN
ftr-394	989	34	of	of	ADP
ftr-394	989	35	internal	internal	ADJ
ftr-394	989	36	revenue	revenue	NOUN
ftr-394	989	37	changed	change	VERB
ftr-394	989	38	its	its	PRON
ftr-394	989	39	position	position	NOUN
ftr-394	989	40	and	and	CCONJ
ftr-394	989	41	ruled	rule	VERB
ftr-394	989	42	that	that	SCONJ
ftr-394	989	43	damages	damage	NOUN
ftr-394	989	44	for	for	ADP
ftr-394	989	45	nonphysical	nonphysical	ADJ
ftr-394	989	46	personal	personal	ADJ
ftr-394	989	47	injuries	injury	NOUN
ftr-394	989	48	762	762	NUM
ftr-394	989	49	florida	florida	PROPN
ftr-394	989	50	tax	tax	NOUN
ftr-394	989	51	review	review	NOUN
ftr-394	990	1	[	[	X
ftr-394	990	2	vol	vol	NOUN
ftr-394	990	3	.	.	PUNCT
ftr-394	990	4	8	8	NUM
ftr-394	990	5	:	:	PUNCT
ftr-394	990	6	si	si	PROPN
ftr-394	990	7	were	be	AUX
ftr-394	990	8	includable	includable	ADJ
ftr-394	990	9	in	in	ADP
ftr-394	990	10	gross	gross	ADJ
ftr-394	990	11	income	income	NOUN
ftr-394	990	12	because	because	SCONJ
ftr-394	990	13	they	they	PRON
ftr-394	990	14	not	not	PART
ftr-394	990	15	specifically	specifically	ADV
ftr-394	990	16	excluded	exclude	VERB
ftr-394	990	17	by	by	ADP
ftr-394	990	18	the	the	DET
ftr-394	990	19	statute	statute	NOUN
ftr-394	990	20	(	(	PUNCT
ftr-394	990	21	sol	sol	NOUN
ftr-394	990	22	.	.	PUNCT
ftr-394	990	23	mem	mem	PROPN
ftr-394	990	24	.	.	X
ftr-394	990	25	957	957	NUM
ftr-394	990	26	,	,	PUNCT
ftr-394	990	27	1	1	NUM
ftr-394	990	28	c.b	c.b	PROPN
ftr-394	990	29	.	.	PROPN
ftr-394	990	30	65	65	NUM
ftr-394	990	31	(	(	PUNCT
ftr-394	990	32	1919	1919	NUM
ftr-394	990	33	)	)	PUNCT
ftr-394	990	34	(	(	PUNCT
ftr-394	990	35	libel	libel	NOUN
ftr-394	990	36	)	)	PUNCT
ftr-394	990	37	;	;	PUNCT
ftr-394	990	38	sol	sol	NOUN
ftr-394	990	39	.	.	X
ftr-394	990	40	mem	mem	PROPN
ftr-394	990	41	.	.	PROPN
ftr-394	990	42	1384	1384	NUM
ftr-394	990	43	,	,	PUNCT
ftr-394	990	44	2	2	NUM
ftr-394	990	45	c.b	c.b	PROPN
ftr-394	990	46	.	.	PROPN
ftr-394	990	47	71	71	NUM
ftr-394	990	48	(	(	PUNCT
ftr-394	990	49	1920	1920	NUM
ftr-394	990	50	)	)	PUNCT
ftr-394	990	51	(	(	PUNCT
ftr-394	990	52	alienation	alienation	NOUN
ftr-394	990	53	of	of	ADP
ftr-394	990	54	affection	affection	NOUN
ftr-394	990	55	)	)	PUNCT
ftr-394	990	56	)	)	PUNCT
ftr-394	990	57	.	.	PUNCT
ftr-394	991	1	in	in	ADP
ftr-394	991	2	1922	1922	NUM
ftr-394	991	3	the	the	DET
ftr-394	991	4	bureau	bureau	NOUN
ftr-394	991	5	reversed	reverse	VERB
ftr-394	991	6	its	its	PRON
ftr-394	991	7	position	position	NOUN
ftr-394	991	8	solely	solely	ADV
ftr-394	991	9	because	because	SCONJ
ftr-394	991	10	of	of	ADP
ftr-394	991	11	the	the	DET
ftr-394	991	12	holding	holding	NOUN
ftr-394	991	13	in	in	ADP
ftr-394	991	14	eisner	eisner	PROPN
ftr-394	991	15	v.	v.	PROPN
ftr-394	991	16	macomber	macomber	PROPN
ftr-394	991	17	,	,	PUNCT
ftr-394	991	18	252	252	NUM
ftr-394	991	19	u.s	u.s	PROPN
ftr-394	991	20	.	.	PROPN
ftr-394	991	21	189	189	NUM
ftr-394	991	22	(	(	PUNCT
ftr-394	991	23	1920	1920	NUM
ftr-394	991	24	)	)	PUNCT
ftr-394	991	25	,	,	PUNCT
ftr-394	991	26	which	which	PRON
ftr-394	991	27	at	at	ADP
ftr-394	991	28	that	that	DET
ftr-394	991	29	time	time	NOUN
ftr-394	991	30	was	be	AUX
ftr-394	991	31	read	read	VERB
ftr-394	991	32	to	to	PART
ftr-394	991	33	limit	limit	VERB
ftr-394	991	34	the	the	DET
ftr-394	991	35	constitutional	constitutional	ADJ
ftr-394	991	36	meaning	meaning	NOUN
ftr-394	991	37	of	of	ADP
ftr-394	991	38	“	"	PUNCT
ftr-394	991	39	income	income	NOUN
ftr-394	991	40	”	"	PUNCT
ftr-394	991	41	to	to	PART
ftr-394	991	42	“	"	PUNCT
ftr-394	991	43	gain	gain	VERB
ftr-394	991	44	derived	derived	ADJ
ftr-394	991	45	form	form	NOUN
ftr-394	991	46	capital	capital	NOUN
ftr-394	991	47	,	,	PUNCT
ftr-394	991	48	from	from	ADP
ftr-394	991	49	labor	labor	NOUN
ftr-394	991	50	,	,	PUNCT
ftr-394	991	51	or	or	CCONJ
ftr-394	991	52	from	from	ADP
ftr-394	991	53	both	both	PRON
ftr-394	991	54	combined	combine	VERB
ftr-394	991	55	.	.	PUNCT
ftr-394	991	56	”	"	PUNCT
ftr-394	992	1	this	this	DET
ftr-394	992	2	narrow	narrow	ADJ
ftr-394	992	3	crabbed	crabbed	ADJ
ftr-394	992	4	view	view	NOUN
ftr-394	992	5	of	of	ADP
ftr-394	992	6	the	the	DET
ftr-394	992	7	constitutional	constitutional	ADJ
ftr-394	992	8	meaning	meaning	NOUN
ftr-394	992	9	of	of	ADP
ftr-394	992	10	income	income	NOUN
ftr-394	992	11	has	have	AUX
ftr-394	992	12	long	long	ADV
ftr-394	992	13	since	since	ADV
ftr-394	992	14	been	be	AUX
ftr-394	992	15	discredited	discredit	VERB
ftr-394	992	16	by	by	ADP
ftr-394	992	17	subsequent	subsequent	ADJ
ftr-394	992	18	supreme	supreme	PROPN
ftr-394	992	19	court	court	PROPN
ftr-394	992	20	cases	case	NOUN
ftr-394	992	21	,	,	PUNCT
ftr-394	992	22	allowing	allow	VERB
ftr-394	992	23	virtually	virtually	ADV
ftr-394	992	24	all	all	PRON
ftr-394	992	25	accessions	accession	NOUN
ftr-394	992	26	to	to	ADP
ftr-394	992	27	financial	financial	ADJ
ftr-394	992	28	wealth	wealth	NOUN
ftr-394	992	29	from	from	ADP
ftr-394	992	30	any	any	DET
ftr-394	992	31	source	source	NOUN
ftr-394	992	32	,	,	PUNCT
ftr-394	992	33	and	and	CCONJ
ftr-394	992	34	in	in	ADP
ftr-394	992	35	any	any	DET
ftr-394	992	36	form	form	NOUN
ftr-394	992	37	,	,	PUNCT
ftr-394	992	38	to	to	PART
ftr-394	992	39	be	be	AUX
ftr-394	992	40	includable	includable	ADJ
ftr-394	992	41	in	in	ADP
ftr-394	992	42	gross	gross	ADJ
ftr-394	992	43	income	income	NOUN
ftr-394	992	44	under	under	ADP
ftr-394	992	45	the	the	DET
ftr-394	992	46	statute	statute	NOUN
ftr-394	992	47	.	.	PUNCT
ftr-394	993	1	after	after	SCONJ
ftr-394	993	2	eisner	eisner	PROPN
ftr-394	993	3	v.	v.	PROPN
ftr-394	993	4	macomber	macomber	PROPN
ftr-394	993	5	was	be	AUX
ftr-394	993	6	shorn	shorn	VERB
ftr-394	993	7	of	of	ADP
ftr-394	993	8	its	its	PRON
ftr-394	993	9	vitality	vitality	NOUN
ftr-394	993	10	,	,	PUNCT
ftr-394	993	11	the	the	DET
ftr-394	993	12	irs	irs	PROPN
ftr-394	993	13	again	again	ADV
ftr-394	993	14	took	take	VERB
ftr-394	993	15	the	the	DET
ftr-394	993	16	position	position	NOUN
ftr-394	993	17	that	that	SCONJ
ftr-394	993	18	in	in	ADP
ftr-394	993	19	many	many	ADJ
ftr-394	993	20	cases	case	NOUN
ftr-394	993	21	damages	damage	NOUN
ftr-394	993	22	for	for	ADP
ftr-394	993	23	nonphysical	nonphysical	ADJ
ftr-394	993	24	personal	personal	ADJ
ftr-394	993	25	injuries	injury	NOUN
ftr-394	993	26	were	be	AUX
ftr-394	993	27	includable	includable	ADJ
ftr-394	993	28	in	in	ADP
ftr-394	993	29	gross	gross	ADJ
ftr-394	993	30	income	income	NOUN
ftr-394	993	31	,	,	PUNCT
ftr-394	993	32	but	but	CCONJ
ftr-394	993	33	prior	prior	ADV
ftr-394	993	34	to	to	ADP
ftr-394	993	35	1996	1996	NUM
ftr-394	993	36	the	the	DET
ftr-394	993	37	courts	court	NOUN
ftr-394	993	38	generally	generally	ADV
ftr-394	993	39	held	hold	VERB
ftr-394	993	40	such	such	ADJ
ftr-394	993	41	damages	damage	NOUN
ftr-394	993	42	were	be	AUX
ftr-394	993	43	excluded	exclude	VERB
ftr-394	993	44	under	under	ADP
ftr-394	993	45	the	the	DET
ftr-394	993	46	statutory	statutory	ADJ
ftr-394	993	47	provisions	provision	NOUN
ftr-394	993	48	of	of	ADP
ftr-394	993	49	§	§	PROPN
ftr-394	993	50	104(a)(2	104(a)(2	NUM
ftr-394	993	51	)	)	PUNCT
ftr-394	993	52	and	and	CCONJ
ftr-394	993	53	its	its	PRON
ftr-394	993	54	predecessors	predecessor	NOUN
ftr-394	993	55	,	,	PUNCT
ftr-394	993	56	not	not	PART
ftr-394	993	57	because	because	SCONJ
ftr-394	993	58	the	the	DET
ftr-394	993	59	damages	damage	NOUN
ftr-394	993	60	were	be	AUX
ftr-394	993	61	not	not	PART
ftr-394	993	62	“	"	PUNCT
ftr-394	993	63	income	income	NOUN
ftr-394	993	64	”	"	PUNCT
ftr-394	993	65	within	within	ADP
ftr-394	993	66	the	the	DET
ftr-394	993	67	meaning	meaning	NOUN
ftr-394	993	68	of	of	ADP
ftr-394	993	69	the	the	DET
ftr-394	993	70	sixteenth	sixteenth	ADJ
ftr-394	993	71	amendment	amendment	NOUN
ftr-394	993	72	.	.	PUNCT
ftr-394	994	1	•	•	NUM
ftr-394	994	2	in	in	ADP
ftr-394	994	3	other	other	ADJ
ftr-394	994	4	words	word	NOUN
ftr-394	994	5	,	,	PUNCT
ftr-394	994	6	the	the	DET
ftr-394	994	7	reasoning	reasoning	NOUN
ftr-394	994	8	of	of	ADP
ftr-394	994	9	the	the	DET
ftr-394	994	10	court	court	NOUN
ftr-394	994	11	of	of	ADP
ftr-394	994	12	appeals	appeal	NOUN
ftr-394	994	13	for	for	ADP
ftr-394	994	14	the	the	DET
ftr-394	994	15	district	district	PROPN
ftr-394	994	16	of	of	ADP
ftr-394	994	17	columbia	columbia	PROPN
ftr-394	994	18	in	in	ADP
ftr-394	994	19	murphy	murphy	PROPN
ftr-394	994	20	was	be	AUX
ftr-394	994	21	grounded	ground	VERB
ftr-394	994	22	in	in	ADP
ftr-394	994	23	the	the	DET
ftr-394	994	24	supreme	supreme	PROPN
ftr-394	994	25	court	court	PROPN
ftr-394	994	26	’s	’s	PART
ftr-394	994	27	view	view	NOUN
ftr-394	994	28	of	of	ADP
ftr-394	994	29	the	the	DET
ftr-394	994	30	constitutional	constitutional	ADJ
ftr-394	994	31	meaning	meaning	NOUN
ftr-394	994	32	of	of	ADP
ftr-394	994	33	“	"	PUNCT
ftr-394	994	34	income	income	NOUN
ftr-394	994	35	”	"	PUNCT
ftr-394	994	36	under	under	ADP
ftr-394	994	37	the	the	DET
ftr-394	994	38	sixteenth	sixteenth	ADJ
ftr-394	994	39	amendment	amendment	NOUN
ftr-394	994	40	in	in	ADP
ftr-394	994	41	1920	1920	NUM
ftr-394	994	42	.	.	PUNCT
ftr-394	995	1	congress	congress	PROPN
ftr-394	995	2	,	,	PUNCT
ftr-394	995	3	on	on	ADP
ftr-394	995	4	the	the	DET
ftr-394	995	5	other	other	ADJ
ftr-394	995	6	hand	hand	NOUN
ftr-394	995	7	,	,	PUNCT
ftr-394	995	8	enacted	enact	VERB
ftr-394	995	9	the	the	DET
ftr-394	995	10	1996	1996	NUM
ftr-394	995	11	statutory	statutory	ADJ
ftr-394	995	12	amendments	amendment	NOUN
ftr-394	995	13	taxing	tax	VERB
ftr-394	995	14	all	all	DET
ftr-394	995	15	damages	damage	NOUN
ftr-394	995	16	for	for	ADP
ftr-394	995	17	nonphysical	nonphysical	ADJ
ftr-394	995	18	personal	personal	ADJ
ftr-394	995	19	injury	injury	NOUN
ftr-394	995	20	in	in	ADP
ftr-394	995	21	light	light	NOUN
ftr-394	995	22	of	of	ADP
ftr-394	995	23	subsequent	subsequent	ADJ
ftr-394	995	24	supreme	supreme	PROPN
ftr-394	995	25	court	court	PROPN
ftr-394	995	26	’s	’s	PART
ftr-394	995	27	jurisprudence	jurisprudence	NOUN
ftr-394	995	28	regarding	regard	VERB
ftr-394	995	29	the	the	DET
ftr-394	995	30	constitutional	constitutional	ADJ
ftr-394	995	31	meaning	meaning	NOUN
ftr-394	995	32	of	of	ADP
ftr-394	995	33	“	"	PUNCT
ftr-394	995	34	income	income	NOUN
ftr-394	995	35	”	"	PUNCT
ftr-394	995	36	under	under	ADP
ftr-394	995	37	the	the	DET
ftr-394	995	38	sixteenth	sixteenth	ADJ
ftr-394	995	39	amendment	amendment	NOUN
ftr-394	995	40	that	that	PRON
ftr-394	995	41	effectively	effectively	ADV
ftr-394	995	42	relegated	relegate	VERB
ftr-394	995	43	the	the	DET
ftr-394	995	44	narrow	narrow	ADJ
ftr-394	995	45	eisner	eisner	NOUN
ftr-394	995	46	v.	v.	PROPN
ftr-394	995	47	macomber	macomber	PROPN
ftr-394	995	48	view	view	VERB
ftr-394	995	49	to	to	ADP
ftr-394	995	50	the	the	DET
ftr-394	995	51	dustbin	dustbin	NOUN
ftr-394	995	52	of	of	ADP
ftr-394	995	53	constitutional	constitutional	ADJ
ftr-394	995	54	law	law	NOUN
ftr-394	995	55	history	history	NOUN
ftr-394	995	56	.	.	PUNCT
ftr-394	996	1	depending	depend	VERB
ftr-394	996	2	on	on	ADP
ftr-394	996	3	the	the	DET
ftr-394	996	4	court	court	NOUN
ftr-394	996	5	’s	’s	PART
ftr-394	996	6	opinion	opinion	NOUN
ftr-394	996	7	following	follow	VERB
ftr-394	996	8	rehearing	rehear	VERB
ftr-394	996	9	,	,	PUNCT
ftr-394	996	10	the	the	DET
ftr-394	996	11	flawed	flawed	ADJ
ftr-394	996	12	reasoning	reasoning	NOUN
ftr-394	996	13	of	of	ADP
ftr-394	996	14	the	the	DET
ftr-394	996	15	original	original	ADJ
ftr-394	996	16	decision	decision	NOUN
ftr-394	996	17	in	in	ADP
ftr-394	996	18	murphy	murphy	NOUN
ftr-394	996	19	similarly	similarly	ADV
ftr-394	996	20	should	should	AUX
ftr-394	996	21	be	be	AUX
ftr-394	996	22	relegated	relegate	VERB
ftr-394	996	23	to	to	ADP
ftr-394	996	24	the	the	DET
ftr-394	996	25	dustbin	dustbin	NOUN
ftr-394	996	26	of	of	ADP
ftr-394	996	27	judicial	judicial	ADJ
ftr-394	996	28	history	history	NOUN
ftr-394	996	29	.	.	PUNCT
ftr-394	997	1	a.	a.	NOUN
ftr-394	997	2	compensation	compensation	PROPN
ftr-394	997	3	for	for	ADP
ftr-394	997	4	a	a	DET
ftr-394	997	5	non	non	ADJ
ftr-394	997	6	-	-	ADJ
ftr-394	997	7	physical	physical	ADJ
ftr-394	997	8	personal	personal	ADJ
ftr-394	997	9	injury	injury	NOUN
ftr-394	997	10	is	be	AUX
ftr-394	997	11	income	income	NOUN
ftr-394	997	12	under	under	ADP
ftr-394	997	13	the	the	DET
ftr-394	997	14	sixteenth	sixteenth	ADJ
ftr-394	997	15	amendment	amendment	NOUN
ftr-394	997	16	,	,	PUNCT
ftr-394	997	17	and	and	CCONJ
ftr-394	997	18	in	in	ADP
ftr-394	997	19	any	any	DET
ftr-394	997	20	event	event	NOUN
ftr-394	997	21	the	the	DET
ftr-394	997	22	tax	tax	NOUN
ftr-394	997	23	is	be	AUX
ftr-394	997	24	an	an	DET
ftr-394	997	25	indirect	indirect	ADJ
ftr-394	997	26	tax	tax	NOUN
ftr-394	997	27	.	.	PUNCT
ftr-394	998	1	by	by	ADP
ftr-394	998	2	the	the	DET
ftr-394	998	3	way	way	NOUN
ftr-394	998	4	,	,	PUNCT
ftr-394	998	5	forget	forget	VERB
ftr-394	998	6	about	about	ADP
ftr-394	998	7	filing	file	VERB
ftr-394	998	8	those	those	DET
ftr-394	998	9	protective	protective	ADJ
ftr-394	998	10	claims	claim	NOUN
ftr-394	998	11	for	for	ADP
ftr-394	998	12	refund	refund	NOUN
ftr-394	998	13	.	.	PUNCT
ftr-394	999	1	murphy	murphy	PROPN
ftr-394	999	2	v.	v.	PROPN
ftr-394	999	3	irs	irs	PROPN
ftr-394	999	4	,	,	PUNCT
ftr-394	999	5	493	493	NUM
ftr-394	999	6	f.3d	f.3d	NUM
ftr-394	999	7	170	170	NUM
ftr-394	999	8	(	(	PUNCT
ftr-394	999	9	d.c	d.c	PROPN
ftr-394	999	10	.	.	PROPN
ftr-394	999	11	cir	cir	PROPN
ftr-394	999	12	.	.	PUNCT
ftr-394	1000	1	7/3/07	7/3/07	NUM
ftr-394	1000	2	)	)	PUNCT
ftr-394	1000	3	.	.	PUNCT
ftr-394	1001	1	judge	judge	PROPN
ftr-394	1001	2	ginsburg	ginsburg	PROPN
ftr-394	1001	3	had	have	VERB
ftr-394	1001	4	a	a	DET
ftr-394	1001	5	change	change	NOUN
ftr-394	1001	6	of	of	ADP
ftr-394	1001	7	heart	heart	NOUN
ftr-394	1001	8	on	on	ADP
ftr-394	1001	9	rehearing	rehear	VERB
ftr-394	1001	10	.	.	PUNCT
ftr-394	1002	1	the	the	DET
ftr-394	1002	2	court	court	NOUN
ftr-394	1002	3	ultimately	ultimately	ADV
ftr-394	1002	4	concluded	conclude	VERB
ftr-394	1002	5	(	(	PUNCT
ftr-394	1002	6	1	1	NUM
ftr-394	1002	7	)	)	PUNCT
ftr-394	1002	8	that	that	SCONJ
ftr-394	1002	9	murphy	murphy	PROPN
ftr-394	1002	10	’s	’s	PART
ftr-394	1002	11	award	award	PROPN
ftr-394	1002	12	was	be	AUX
ftr-394	1002	13	not	not	PART
ftr-394	1002	14	received	receive	VERB
ftr-394	1002	15	on	on	ADP
ftr-394	1002	16	account	account	NOUN
ftr-394	1002	17	of	of	ADP
ftr-394	1002	18	physical	physical	ADJ
ftr-394	1002	19	injuries	injury	NOUN
ftr-394	1002	20	,	,	PUNCT
ftr-394	1002	21	(	(	PUNCT
ftr-394	1002	22	2	2	X
ftr-394	1002	23	)	)	PUNCT
ftr-394	1002	24	that	that	SCONJ
ftr-394	1002	25	gross	gross	ADJ
ftr-394	1002	26	income	income	NOUN
ftr-394	1002	27	under	under	ADP
ftr-394	1002	28	§	§	PROPN
ftr-394	1002	29	61	61	NUM
ftr-394	1002	30	includes	include	VERB
ftr-394	1002	31	an	an	DET
ftr-394	1002	32	award	award	NOUN
ftr-394	1002	33	for	for	ADP
ftr-394	1002	34	non	non	ADJ
ftr-394	1002	35	-	-	ADJ
ftr-394	1002	36	physical	physical	ADJ
ftr-394	1002	37	injuries	injury	NOUN
ftr-394	1002	38	such	such	ADJ
ftr-394	1002	39	as	as	ADP
ftr-394	1002	40	murphy	murphy	PROPN
ftr-394	1002	41	’s	’s	PART
ftr-394	1002	42	,	,	PUNCT
ftr-394	1002	43	and	and	CCONJ
ftr-394	1002	44	(	(	PUNCT
ftr-394	1002	45	3	3	X
ftr-394	1002	46	)	)	PUNCT
ftr-394	1002	47	that	that	SCONJ
ftr-394	1002	48	even	even	ADV
ftr-394	1002	49	if	if	SCONJ
ftr-394	1002	50	the	the	DET
ftr-394	1002	51	damages	damage	NOUN
ftr-394	1002	52	are	be	AUX
ftr-394	1002	53	not	not	PART
ftr-394	1002	54	income	income	NOUN
ftr-394	1002	55	,	,	PUNCT
ftr-394	1002	56	the	the	DET
ftr-394	1002	57	tax	tax	NOUN
ftr-394	1002	58	on	on	ADP
ftr-394	1002	59	damages	damage	NOUN
ftr-394	1002	60	is	be	AUX
ftr-394	1002	61	not	not	PART
ftr-394	1002	62	a	a	DET
ftr-394	1002	63	direct	direct	ADJ
ftr-394	1002	64	tax	tax	NOUN
ftr-394	1002	65	subject	subject	NOUN
ftr-394	1002	66	to	to	ADP
ftr-394	1002	67	apportionment	apportionment	NOUN
ftr-394	1002	68	.	.	PUNCT
ftr-394	1003	1	2	2	X
ftr-394	1003	2	.	.	X
ftr-394	1003	3	congress	congress	PROPN
ftr-394	1003	4	serves	serve	VERB
ftr-394	1003	5	up	up	ADP
ftr-394	1003	6	some	some	DET
ftr-394	1003	7	alka	alka	NOUN
ftr-394	1003	8	-	-	PUNCT
ftr-394	1003	9	seltzer	seltzer	NOUN
ftr-394	1003	10	to	to	ADP
ftr-394	1003	11	those	those	PRON
ftr-394	1003	12	caught	catch	VERB
ftr-394	1003	13	by	by	ADP
ftr-394	1003	14	the	the	DET
ftr-394	1003	15	amt	amt	PROPN
ftr-394	1003	16	in	in	ADP
ftr-394	1003	17	the	the	DET
ftr-394	1003	18	dot	dot	NOUN
ftr-394	1003	19	-	-	PUNCT
ftr-394	1003	20	com	com	NOUN
ftr-394	1003	21	bubble	bubble	NOUN
ftr-394	1003	22	.	.	PUNCT
ftr-394	1004	1	the	the	DET
ftr-394	1004	2	tax	tax	NOUN
ftr-394	1004	3	relief	relief	NOUN
ftr-394	1004	4	and	and	CCONJ
ftr-394	1004	5	health	health	NOUN
ftr-394	1004	6	care	care	NOUN
ftr-394	1004	7	act	act	NOUN
ftr-394	1004	8	of	of	ADP
ftr-394	1004	9	2006	2006	NUM
ftr-394	1004	10	§	§	PROPN
ftr-394	1004	11	402	402	NUM
ftr-394	1004	12	added	add	VERB
ftr-394	1004	13	new	new	ADJ
ftr-394	1004	14	code	code	NOUN
ftr-394	1004	15	§	§	PROPN
ftr-394	1004	16	53(e	53(e	NUM
ftr-394	1004	17	)	)	PUNCT
ftr-394	1004	18	to	to	PART
ftr-394	1004	19	make	make	VERB
ftr-394	1004	20	the	the	DET
ftr-394	1004	21	amt	amt	PROPN
ftr-394	1004	22	credits	credit	NOUN
ftr-394	1004	23	for	for	ADP
ftr-394	1004	24	prior	prior	ADJ
ftr-394	1004	25	years	year	NOUN
ftr-394	1004	26	’	'	PUNCT
ftr-394	1004	27	amt	amt	PROPN
ftr-394	1004	28	liability	liability	NOUN
ftr-394	1004	29	into	into	ADP
ftr-394	1004	30	a	a	DET
ftr-394	1004	31	refundable	refundable	ADJ
ftr-394	1004	32	credit	credit	NOUN
ftr-394	1004	33	(	(	PUNCT
ftr-394	1004	34	as	as	SCONJ
ftr-394	1004	35	opposed	oppose	VERB
ftr-394	1004	36	to	to	ADP
ftr-394	1004	37	a	a	DET
ftr-394	1004	38	credit	credit	NOUN
ftr-394	1004	39	limited	limit	VERB
ftr-394	1004	40	to	to	ADP
ftr-394	1004	41	the	the	DET
ftr-394	1004	42	difference	difference	NOUN
ftr-394	1004	43	between	between	ADP
ftr-394	1004	44	the	the	DET
ftr-394	1004	45	regular	regular	ADJ
ftr-394	1004	46	tax	tax	NOUN
ftr-394	1004	47	liability	liability	NOUN
ftr-394	1004	48	and	and	CCONJ
ftr-394	1004	49	the	the	DET
ftr-394	1004	50	tentative	tentative	ADJ
ftr-394	1004	51	amt	amt	PROPN
ftr-394	1004	52	liability	liability	NOUN
ftr-394	1004	53	for	for	ADP
ftr-394	1004	54	the	the	DET
ftr-394	1004	55	year	year	NOUN
ftr-394	1004	56	)	)	PUNCT
ftr-394	1004	57	.	.	PUNCT
ftr-394	1005	1	a	a	DET
ftr-394	1005	2	taxpayer	taxpayer	NOUN
ftr-394	1005	3	who	who	PRON
ftr-394	1005	4	has	have	AUX
ftr-394	1005	5	unused	unused	ADJ
ftr-394	1005	6	amt	amt	PROPN
ftr-394	1005	7	credits	credit	NOUN
ftr-394	1005	8	–	–	PUNCT
ftr-394	1005	9	2008	2008	NUM
ftr-394	1005	10	]	]	PUNCT
ftr-394	1005	11	recent	recent	ADJ
ftr-394	1005	12	developments	development	NOUN
ftr-394	1005	13	in	in	ADP
ftr-394	1005	14	federal	federal	ADJ
ftr-394	1005	15	income	income	NOUN
ftr-394	1005	16	taxation	taxation	NOUN
ftr-394	1005	17	763	763	NUM
ftr-394	1005	18	including	include	VERB
ftr-394	1005	19	those	those	PRON
ftr-394	1005	20	arising	arise	VERB
ftr-394	1005	21	from	from	ADP
ftr-394	1005	22	incentive	incentive	ADJ
ftr-394	1005	23	stock	stock	NOUN
ftr-394	1005	24	option	option	NOUN
ftr-394	1005	25	grants	grant	NOUN
ftr-394	1005	26	–	–	PUNCT
ftr-394	1005	27	will	will	AUX
ftr-394	1005	28	be	be	AUX
ftr-394	1005	29	allowed	allow	VERB
ftr-394	1005	30	to	to	PART
ftr-394	1005	31	claim	claim	VERB
ftr-394	1005	32	a	a	DET
ftr-394	1005	33	refundable	refundable	ADJ
ftr-394	1005	34	credit	credit	NOUN
ftr-394	1005	35	in	in	ADP
ftr-394	1005	36	the	the	DET
ftr-394	1005	37	amount	amount	NOUN
ftr-394	1005	38	of	of	ADP
ftr-394	1005	39	the	the	DET
ftr-394	1005	40	greater	great	ADJ
ftr-394	1005	41	of	of	ADP
ftr-394	1005	42	(	(	PUNCT
ftr-394	1005	43	1	1	NUM
ftr-394	1005	44	)	)	SYM
ftr-394	1005	45	20	20	NUM
ftr-394	1005	46	percent	percent	NOUN
ftr-394	1005	47	of	of	ADP
ftr-394	1005	48	his	his	PRON
ftr-394	1005	49	long	long	ADJ
ftr-394	1005	50	-	-	PUNCT
ftr-394	1005	51	term	term	NOUN
ftr-394	1005	52	unused	unused	ADJ
ftr-394	1005	53	amt	amt	PROPN
ftr-394	1005	54	credits	credit	NOUN
ftr-394	1005	55	,	,	PUNCT
ftr-394	1005	56	or	or	CCONJ
ftr-394	1005	57	(	(	PUNCT
ftr-394	1005	58	2	2	X
ftr-394	1005	59	)	)	PUNCT
ftr-394	1005	60	the	the	DET
ftr-394	1005	61	lesser	less	ADJ
ftr-394	1005	62	of	of	ADP
ftr-394	1005	63	(	(	PUNCT
ftr-394	1005	64	a	a	X
ftr-394	1005	65	)	)	PUNCT
ftr-394	1005	66	$	$	SYM
ftr-394	1005	67	5,000	5,000	NUM
ftr-394	1005	68	or	or	CCONJ
ftr-394	1005	69	(	(	PUNCT
ftr-394	1005	70	b	b	NOUN
ftr-394	1005	71	)	)	PUNCT
ftr-394	1005	72	the	the	DET
ftr-394	1005	73	amount	amount	NOUN
ftr-394	1005	74	of	of	ADP
ftr-394	1005	75	the	the	DET
ftr-394	1005	76	taxpayer	taxpayer	NOUN
ftr-394	1005	77	’s	’s	PART
ftr-394	1005	78	long	long	ADJ
ftr-394	1005	79	-	-	PUNCT
ftr-394	1005	80	term	term	NOUN
ftr-394	1005	81	unused	unused	ADJ
ftr-394	1005	82	minimum	minimum	ADJ
ftr-394	1005	83	credit	credit	NOUN
ftr-394	1005	84	for	for	ADP
ftr-394	1005	85	the	the	DET
ftr-394	1005	86	year	year	NOUN
ftr-394	1005	87	.	.	PUNCT
ftr-394	1006	1	this	this	DET
ftr-394	1006	2	latter	latter	ADJ
ftr-394	1006	3	amount	amount	NOUN
ftr-394	1006	4	is	be	AUX
ftr-394	1006	5	the	the	DET
ftr-394	1006	6	portion	portion	NOUN
ftr-394	1006	7	attributable	attributable	ADJ
ftr-394	1006	8	to	to	ADP
ftr-394	1006	9	tax	tax	NOUN
ftr-394	1006	10	years	year	NOUN
ftr-394	1006	11	before	before	ADP
ftr-394	1006	12	the	the	DET
ftr-394	1006	13	third	third	ADJ
ftr-394	1006	14	tax	tax	NOUN
ftr-394	1006	15	year	year	NOUN
ftr-394	1006	16	immediately	immediately	ADV
ftr-394	1006	17	preceding	precede	VERB
ftr-394	1006	18	the	the	DET
ftr-394	1006	19	tax	tax	NOUN
ftr-394	1006	20	year	year	NOUN
ftr-394	1006	21	in	in	ADP
ftr-394	1006	22	question	question	NOUN
ftr-394	1006	23	.	.	PUNCT
ftr-394	1007	1	the	the	DET
ftr-394	1007	2	relief	relief	NOUN
ftr-394	1007	3	phases	phase	VERB
ftr-394	1007	4	out	out	ADP
ftr-394	1007	5	for	for	ADP
ftr-394	1007	6	higher	high	ADJ
ftr-394	1007	7	income	income	NOUN
ftr-394	1007	8	taxpayers	taxpayer	NOUN
ftr-394	1007	9	in	in	ADP
ftr-394	1007	10	the	the	DET
ftr-394	1007	11	same	same	ADJ
ftr-394	1007	12	manner	manner	NOUN
ftr-394	1007	13	as	as	ADP
ftr-394	1007	14	the	the	DET
ftr-394	1007	15	phase	phase	NOUN
ftr-394	1007	16	-	-	PUNCT
ftr-394	1007	17	out	out	NOUN
ftr-394	1007	18	of	of	ADP
ftr-394	1007	19	personal	personal	ADJ
ftr-394	1007	20	exemptions	exemption	NOUN
ftr-394	1007	21	when	when	SCONJ
ftr-394	1007	22	agi	agi	PROPN
ftr-394	1007	23	exceeds	exceed	VERB
ftr-394	1007	24	$	$	SYM
ftr-394	1007	25	150,000	150,000	NUM
ftr-394	1007	26	.	.	PUNCT
ftr-394	1008	1	these	these	DET
ftr-394	1008	2	provisions	provision	NOUN
ftr-394	1008	3	are	be	AUX
ftr-394	1008	4	effective	effective	ADJ
ftr-394	1008	5	only	only	ADV
ftr-394	1008	6	for	for	ADP
ftr-394	1008	7	years	year	NOUN
ftr-394	1008	8	2007	2007	NUM
ftr-394	1008	9	-	-	SYM
ftr-394	1008	10	2012	2012	NUM
ftr-394	1008	11	.	.	PUNCT
ftr-394	1009	1	3	3	X
ftr-394	1009	2	.	.	X
ftr-394	1009	3	the	the	DET
ftr-394	1009	4	vietnam	vietnam	PROPN
ftr-394	1009	5	war	war	PROPN
ftr-394	1009	6	era	era	NOUN
ftr-394	1009	7	returns	return	NOUN
ftr-394	1009	8	—	—	PUNCT
ftr-394	1009	9	religious	religious	ADJ
ftr-394	1009	10	objections	objection	NOUN
ftr-394	1009	11	to	to	ADP
ftr-394	1009	12	paying	pay	VERB
ftr-394	1009	13	for	for	ADP
ftr-394	1009	14	the	the	DET
ftr-394	1009	15	military	military	NOUN
ftr-394	1009	16	do	do	AUX
ftr-394	1009	17	n’t	not	PART
ftr-394	1009	18	avoid	avoid	VERB
ftr-394	1009	19	taxes	taxis	NOUN
ftr-394	1009	20	.	.	PUNCT
ftr-394	1010	1	jenkins	jenkins	PROPN
ftr-394	1010	2	v.	v.	PROPN
ftr-394	1010	3	commissioner	commissioner	PROPN
ftr-394	1010	4	,	,	PUNCT
ftr-394	1010	5	483	483	NUM
ftr-394	1010	6	f.3d	f.3d	NUM
ftr-394	1010	7	90	90	NUM
ftr-394	1010	8	(	(	PUNCT
ftr-394	1010	9	2d	2d	NUM
ftr-394	1010	10	cir	cir	NOUN
ftr-394	1010	11	.	.	PUNCT
ftr-394	1010	12	3/6/07	3/6/07	NUM
ftr-394	1010	13	)	)	PUNCT
ftr-394	1010	14	.	.	PUNCT
ftr-394	1011	1	the	the	DET
ftr-394	1011	2	second	second	ADJ
ftr-394	1011	3	circuit	circuit	NOUN
ftr-394	1011	4	affirmed	affirm	VERB
ftr-394	1011	5	a	a	DET
ftr-394	1011	6	tax	tax	NOUN
ftr-394	1011	7	court	court	NOUN
ftr-394	1011	8	judgment	judgment	NOUN
ftr-394	1011	9	rejecting	reject	VERB
ftr-394	1011	10	the	the	DET
ftr-394	1011	11	taxpayer	taxpayer	NOUN
ftr-394	1011	12	’s	’s	PART
ftr-394	1011	13	claims	claim	NOUN
ftr-394	1011	14	that	that	SCONJ
ftr-394	1011	15	he	he	PRON
ftr-394	1011	16	had	have	AUX
ftr-394	1011	17	the	the	DET
ftr-394	1011	18	right	right	NOUN
ftr-394	1011	19	under	under	ADP
ftr-394	1011	20	the	the	DET
ftr-394	1011	21	first	first	ADJ
ftr-394	1011	22	and	and	CCONJ
ftr-394	1011	23	ninth	ninth	ADJ
ftr-394	1011	24	amendments	amendment	NOUN
ftr-394	1011	25	to	to	ADP
ftr-394	1011	26	the	the	DET
ftr-394	1011	27	constitution	constitution	NOUN
ftr-394	1011	28	to	to	PART
ftr-394	1011	29	withhold	withhold	VERB
ftr-394	1011	30	a	a	DET
ftr-394	1011	31	portion	portion	NOUN
ftr-394	1011	32	of	of	ADP
ftr-394	1011	33	federal	federal	ADJ
ftr-394	1011	34	taxes	taxis	NOUN
ftr-394	1011	35	on	on	ADP
ftr-394	1011	36	the	the	DET
ftr-394	1011	37	basis	basis	NOUN
ftr-394	1011	38	of	of	ADP
ftr-394	1011	39	religious	religious	ADJ
ftr-394	1011	40	objections	objection	NOUN
ftr-394	1011	41	to	to	ADP
ftr-394	1011	42	military	military	ADJ
ftr-394	1011	43	spending	spending	NOUN
ftr-394	1011	44	.	.	PUNCT
ftr-394	1012	1	the	the	DET
ftr-394	1012	2	court	court	NOUN
ftr-394	1012	3	also	also	ADV
ftr-394	1012	4	affirmed	affirm	VERB
ftr-394	1012	5	a	a	DET
ftr-394	1012	6	$	$	SYM
ftr-394	1012	7	5,000	5,000	NUM
ftr-394	1012	8	penalty	penalty	NOUN
ftr-394	1012	9	for	for	ADP
ftr-394	1012	10	frivolous	frivolous	ADJ
ftr-394	1012	11	arguments	argument	NOUN
ftr-394	1012	12	.	.	PUNCT
ftr-394	1013	1	4	4	X
ftr-394	1013	2	.	.	X
ftr-394	1013	3	there	there	PRON
ftr-394	1013	4	’s	’	VERB
ftr-394	1013	5	no	no	DET
ftr-394	1013	6	transition	transition	NOUN
ftr-394	1013	7	rule	rule	NOUN
ftr-394	1013	8	in	in	ADP
ftr-394	1013	9	§	§	PROPN
ftr-394	1013	10	104(a)(2	104(a)(2	NUM
ftr-394	1013	11	)	)	PUNCT
ftr-394	1013	12	.	.	PUNCT
ftr-394	1014	1	polone	polone	PROPN
ftr-394	1014	2	v.	v.	PROPN
ftr-394	1014	3	commissioner	commissioner	PROPN
ftr-394	1014	4	,	,	PUNCT
ftr-394	1014	5	505	505	NUM
ftr-394	1014	6	f.3d	f.3d	NUM
ftr-394	1014	7	966	966	NUM
ftr-394	1014	8	(	(	PUNCT
ftr-394	1014	9	9th	9th	ADJ
ftr-394	1014	10	cir	cir	NOUN
ftr-394	1014	11	.	.	PUNCT
ftr-394	1015	1	10/11/07	10/11/07	NUM
ftr-394	1015	2	)	)	PUNCT
ftr-394	1015	3	,	,	PUNCT
ftr-394	1015	4	aff’g	aff’g	PROPN
ftr-394	1015	5	t.c	t.c	PROPN
ftr-394	1015	6	.	.	PROPN
ftr-394	1015	7	memo	memo	NOUN
ftr-394	1015	8	.	.	PUNCT
ftr-394	1016	1	2003339	2003339	NUM
ftr-394	1016	2	.	.	PUNCT
ftr-394	1017	1	the	the	DET
ftr-394	1017	2	application	application	NOUN
ftr-394	1017	3	of	of	ADP
ftr-394	1017	4	the	the	DET
ftr-394	1017	5	1996	1996	NUM
ftr-394	1017	6	amendments	amendment	NOUN
ftr-394	1017	7	to	to	ADP
ftr-394	1017	8	§	§	PROPN
ftr-394	1017	9	104(a)(2	104(a)(2	NUM
ftr-394	1017	10	)	)	PUNCT
ftr-394	1017	11	(	(	PUNCT
ftr-394	1017	12	which	which	PRON
ftr-394	1017	13	denied	deny	VERB
ftr-394	1017	14	exclusion	exclusion	NOUN
ftr-394	1017	15	for	for	ADP
ftr-394	1017	16	damages	damage	NOUN
ftr-394	1017	17	received	receive	VERB
ftr-394	1017	18	on	on	ADP
ftr-394	1017	19	account	account	NOUN
ftr-394	1017	20	of	of	ADP
ftr-394	1017	21	non	non	ADJ
ftr-394	1017	22	-	-	ADJ
ftr-394	1017	23	physical	physical	ADJ
ftr-394	1017	24	personal	personal	ADJ
ftr-394	1017	25	injuries	injury	NOUN
ftr-394	1017	26	for	for	ADP
ftr-394	1017	27	payments	payment	NOUN
ftr-394	1017	28	received	receive	VERB
ftr-394	1017	29	after	after	ADP
ftr-394	1017	30	8/20/96	8/20/96	NUM
ftr-394	1017	31	)	)	PUNCT
ftr-394	1017	32	to	to	ADP
ftr-394	1017	33	post-8/20/96	post-8/20/96	PROPN
ftr-394	1017	34	payments	payment	NOUN
ftr-394	1017	35	received	receive	VERB
ftr-394	1017	36	on	on	ADP
ftr-394	1017	37	account	account	NOUN
ftr-394	1017	38	of	of	ADP
ftr-394	1017	39	a	a	DET
ftr-394	1017	40	settlement	settlement	NOUN
ftr-394	1017	41	agreement	agreement	NOUN
ftr-394	1017	42	finalized	finalize	VERB
ftr-394	1017	43	in	in	ADP
ftr-394	1017	44	may	may	PROPN
ftr-394	1017	45	1996	1996	NUM
ftr-394	1017	46	,	,	PUNCT
ftr-394	1017	47	was	be	AUX
ftr-394	1017	48	not	not	PART
ftr-394	1017	49	a	a	DET
ftr-394	1017	50	retroactive	retroactive	ADJ
ftr-394	1017	51	application	application	NOUN
ftr-394	1017	52	of	of	ADP
ftr-394	1017	53	a	a	DET
ftr-394	1017	54	newly	newly	ADV
ftr-394	1017	55	enacted	enact	VERB
ftr-394	1017	56	tax	tax	NOUN
ftr-394	1017	57	statute	statute	NOUN
ftr-394	1017	58	.	.	PUNCT
ftr-394	1018	1	the	the	DET
ftr-394	1018	2	ninth	ninth	ADJ
ftr-394	1018	3	circuit	circuit	NOUN
ftr-394	1018	4	(	(	PUNCT
ftr-394	1018	5	judge	judge	PROPN
ftr-394	1018	6	thomas	thomas	PROPN
ftr-394	1018	7	)	)	PUNCT
ftr-394	1018	8	held	hold	VERB
ftr-394	1018	9	that	that	SCONJ
ftr-394	1018	10	three	three	NUM
ftr-394	1018	11	of	of	ADP
ftr-394	1018	12	four	four	NUM
ftr-394	1018	13	installment	installment	NOUN
ftr-394	1018	14	payments	payment	NOUN
ftr-394	1018	15	from	from	ADP
ftr-394	1018	16	settlement	settlement	NOUN
ftr-394	1018	17	of	of	ADP
ftr-394	1018	18	a	a	DET
ftr-394	1018	19	defamation	defamation	NOUN
ftr-394	1018	20	suit	suit	NOUN
ftr-394	1018	21	by	by	ADP
ftr-394	1018	22	the	the	DET
ftr-394	1018	23	taxpayer	taxpayer	NOUN
ftr-394	1018	24	talent	talent	NOUN
ftr-394	1018	25	agent	agent	NOUN
ftr-394	1018	26	before	before	ADP
ftr-394	1018	27	the	the	DET
ftr-394	1018	28	effective	effective	ADJ
ftr-394	1018	29	date	date	NOUN
ftr-394	1018	30	of	of	ADP
ftr-394	1018	31	the	the	DET
ftr-394	1018	32	physical	physical	PROPN
ftr-394	1018	33	injury	injury	PROPN
ftr-394	1018	34	amendment	amendment	NOUN
ftr-394	1018	35	of	of	ADP
ftr-394	1018	36	§	§	PROPN
ftr-394	1018	37	104(a)(2	104(a)(2	NUM
ftr-394	1018	38	)	)	PUNCT
ftr-394	1018	39	were	be	AUX
ftr-394	1018	40	includible	includible	ADJ
ftr-394	1018	41	in	in	ADP
ftr-394	1018	42	income	income	NOUN
ftr-394	1018	43	.	.	PUNCT
ftr-394	1019	1	the	the	DET
ftr-394	1019	2	plain	plain	ADJ
ftr-394	1019	3	language	language	NOUN
ftr-394	1019	4	of	of	ADP
ftr-394	1019	5	the	the	DET
ftr-394	1019	6	statute	statute	NOUN
ftr-394	1019	7	applies	apply	VERB
ftr-394	1019	8	to	to	ADP
ftr-394	1019	9	damages	damage	NOUN
ftr-394	1019	10	received	receive	VERB
ftr-394	1019	11	after	after	ADP
ftr-394	1019	12	august	august	PROPN
ftr-394	1019	13	20	20	NUM
ftr-394	1019	14	,	,	PUNCT
ftr-394	1019	15	1996	1996	NUM
ftr-394	1019	16	,	,	PUNCT
ftr-394	1019	17	unless	unless	SCONJ
ftr-394	1019	18	the	the	DET
ftr-394	1019	19	parties	party	NOUN
ftr-394	1019	20	contracted	contract	VERB
ftr-394	1019	21	prior	prior	ADV
ftr-394	1019	22	to	to	ADP
ftr-394	1019	23	september	september	PROPN
ftr-394	1019	24	13	13	NUM
ftr-394	1019	25	,	,	PUNCT
ftr-394	1019	26	1995	1995	NUM
ftr-394	1019	27	.	.	PUNCT
ftr-394	1020	1	the	the	DET
ftr-394	1020	2	taxpayer	taxpayer	NOUN
ftr-394	1020	3	settled	settle	VERB
ftr-394	1020	4	his	his	PRON
ftr-394	1020	5	claims	claim	NOUN
ftr-394	1020	6	for	for	ADP
ftr-394	1020	7	$	$	SYM
ftr-394	1020	8	4	4	NUM
ftr-394	1020	9	million	million	NUM
ftr-394	1020	10	in	in	ADP
ftr-394	1020	11	may	may	PROPN
ftr-394	1020	12	1996	1996	NUM
ftr-394	1020	13	and	and	CCONJ
ftr-394	1020	14	received	receive	VERB
ftr-394	1020	15	four	four	NUM
ftr-394	1020	16	payments	payment	NOUN
ftr-394	1020	17	of	of	ADP
ftr-394	1020	18	$	$	SYM
ftr-394	1020	19	1	1	NUM
ftr-394	1020	20	million	million	NUM
ftr-394	1020	21	each	each	PRON
ftr-394	1020	22	after	after	ADP
ftr-394	1020	23	the	the	DET
ftr-394	1020	24	effective	effective	ADJ
ftr-394	1020	25	date	date	NOUN
ftr-394	1020	26	of	of	ADP
ftr-394	1020	27	the	the	DET
ftr-394	1020	28	amendments	amendment	NOUN
ftr-394	1020	29	.	.	PUNCT
ftr-394	1021	1	the	the	DET
ftr-394	1021	2	court	court	NOUN
ftr-394	1021	3	also	also	ADV
ftr-394	1021	4	rejected	reject	VERB
ftr-394	1021	5	the	the	DET
ftr-394	1021	6	taxpayer	taxpayer	NOUN
ftr-394	1021	7	’s	’s	PART
ftr-394	1021	8	constitutional	constitutional	ADJ
ftr-394	1021	9	claims	claim	NOUN
ftr-394	1021	10	that	that	SCONJ
ftr-394	1021	11	application	application	NOUN
ftr-394	1021	12	of	of	ADP
ftr-394	1021	13	the	the	DET
ftr-394	1021	14	statute	statute	NOUN
ftr-394	1021	15	to	to	ADP
ftr-394	1021	16	payments	payment	NOUN
ftr-394	1021	17	received	receive	VERB
ftr-394	1021	18	after	after	ADP
ftr-394	1021	19	the	the	DET
ftr-394	1021	20	effective	effective	ADJ
ftr-394	1021	21	date	date	NOUN
ftr-394	1021	22	of	of	ADP
ftr-394	1021	23	the	the	DET
ftr-394	1021	24	settlement	settlement	NOUN
ftr-394	1021	25	was	be	AUX
ftr-394	1021	26	an	an	DET
ftr-394	1021	27	impermissible	impermissible	ADJ
ftr-394	1021	28	retroactive	retroactive	ADJ
ftr-394	1021	29	application	application	NOUN
ftr-394	1021	30	of	of	ADP
ftr-394	1021	31	the	the	DET
ftr-394	1021	32	statute	statute	NOUN
ftr-394	1021	33	in	in	ADP
ftr-394	1021	34	violation	violation	NOUN
ftr-394	1021	35	of	of	ADP
ftr-394	1021	36	the	the	DET
ftr-394	1021	37	taxpayer	taxpayer	NOUN
ftr-394	1021	38	’s	’s	PART
ftr-394	1021	39	due	due	ADJ
ftr-394	1021	40	process	process	NOUN
ftr-394	1021	41	rights	right	NOUN
ftr-394	1021	42	under	under	ADP
ftr-394	1021	43	the	the	DET
ftr-394	1021	44	fifth	fifth	ADJ
ftr-394	1021	45	amendment	amendment	NOUN
ftr-394	1021	46	.	.	PUNCT
ftr-394	1022	1	•	•	NUM
ftr-394	1022	2	judge	judge	PROPN
ftr-394	1022	3	thomas	thomas	PROPN
ftr-394	1022	4	stated	state	VERB
ftr-394	1022	5	,	,	PUNCT
ftr-394	1022	6	“	"	PUNCT
ftr-394	1022	7	‘	'	PUNCT
ftr-394	1022	8	[	[	X
ftr-394	1022	9	a	a	X
ftr-394	1022	10	]	]	X
ftr-394	1022	11	statute	statute	NOUN
ftr-394	1022	12	does	do	AUX
ftr-394	1022	13	not	not	PART
ftr-394	1022	14	operate	operate	VERB
ftr-394	1022	15	‘	'	PUNCT
ftr-394	1022	16	retrospectively	retrospectively	ADV
ftr-394	1022	17	’	'	PUNCT
ftr-394	1022	18	merely	merely	ADV
ftr-394	1022	19	because	because	SCONJ
ftr-394	1022	20	it	it	PRON
ftr-394	1022	21	is	be	AUX
ftr-394	1022	22	applied	apply	VERB
ftr-394	1022	23	in	in	ADP
ftr-394	1022	24	a	a	DET
ftr-394	1022	25	case	case	NOUN
ftr-394	1022	26	arising	arise	VERB
ftr-394	1022	27	from	from	ADP
ftr-394	1022	28	conduct	conduct	NOUN
ftr-394	1022	29	antedating	antedate	VERB
ftr-394	1022	30	the	the	DET
ftr-394	1022	31	statute	statute	NOUN
ftr-394	1022	32	’s	’s	PART
ftr-394	1022	33	enactment	enactment	NOUN
ftr-394	1022	34	,	,	PUNCT
ftr-394	1022	35	’	'	PUNCT
ftr-394	1022	36	”	"	PUNCT
ftr-394	1022	37	quoting	quote	VERB
ftr-394	1022	38	landgraf	landgraf	NOUN
ftr-394	1022	39	v.	v.	ADP
ftr-394	1022	40	usi	usi	ADJ
ftr-394	1022	41	film	film	NOUN
ftr-394	1022	42	products	product	NOUN
ftr-394	1022	43	,	,	PUNCT
ftr-394	1023	1	511	511	NUM
ftr-394	1023	2	u.s	u.s	PROPN
ftr-394	1023	3	.	.	PROPN
ftr-394	1023	4	244	244	NUM
ftr-394	1023	5	(	(	PUNCT
ftr-394	1023	6	1994	1994	NUM
ftr-394	1023	7	)	)	PUNCT
ftr-394	1023	8	.	.	PUNCT
ftr-394	1024	1	5	5	X
ftr-394	1024	2	.	.	X
ftr-394	1024	3	a	a	DET
ftr-394	1024	4	joint	joint	ADJ
ftr-394	1024	5	account	account	NOUN
ftr-394	1024	6	is	be	AUX
ftr-394	1024	7	not	not	PART
ftr-394	1024	8	a	a	DET
ftr-394	1024	9	completed	complete	VERB
ftr-394	1024	10	gift	gift	NOUN
ftr-394	1024	11	that	that	PRON
ftr-394	1024	12	transfers	transfer	NOUN
ftr-394	1024	13	gain	gain	VERB
ftr-394	1024	14	from	from	ADP
ftr-394	1024	15	stock	stock	NOUN
ftr-394	1024	16	sale	sale	NOUN
ftr-394	1024	17	.	.	PUNCT
ftr-394	1025	1	estate	estate	NOUN
ftr-394	1025	2	of	of	ADP
ftr-394	1025	3	freedman	freedman	PROPN
ftr-394	1025	4	v.	v.	PROPN
ftr-394	1025	5	commissioner	commissioner	PROPN
ftr-394	1025	6	,	,	PUNCT
ftr-394	1025	7	t.c	t.c	PROPN
ftr-394	1025	8	.	.	PROPN
ftr-394	1025	9	764	764	NUM
ftr-394	1025	10	florida	florida	PROPN
ftr-394	1025	11	tax	tax	NOUN
ftr-394	1025	12	review	review	NOUN
ftr-394	1026	1	[	[	X
ftr-394	1026	2	vol	vol	NOUN
ftr-394	1026	3	.	.	PUNCT
ftr-394	1026	4	8	8	NUM
ftr-394	1026	5	:	:	PUNCT
ftr-394	1026	6	si	si	NOUN
ftr-394	1026	7	memo	memo	NOUN
ftr-394	1026	8	.	.	PUNCT
ftr-394	1027	1	2007	2007	NUM
ftr-394	1027	2	-	-	SYM
ftr-394	1027	3	61	61	NUM
ftr-394	1027	4	(	(	PUNCT
ftr-394	1027	5	3/19/07	3/19/07	NUM
ftr-394	1027	6	)	)	PUNCT
ftr-394	1027	7	.	.	PUNCT
ftr-394	1028	1	taxpayer	taxpayer	NOUN
ftr-394	1028	2	deposited	deposit	VERB
ftr-394	1028	3	stock	stock	NOUN
ftr-394	1028	4	,	,	PUNCT
ftr-394	1028	5	which	which	PRON
ftr-394	1028	6	she	she	PRON
ftr-394	1028	7	received	receive	VERB
ftr-394	1028	8	from	from	ADP
ftr-394	1028	9	her	her	PRON
ftr-394	1028	10	sale	sale	NOUN
ftr-394	1028	11	of	of	ADP
ftr-394	1028	12	an	an	DET
ftr-394	1028	13	internet	internet	NOUN
ftr-394	1028	14	casino	casino	NOUN
ftr-394	1028	15	to	to	ADP
ftr-394	1028	16	a	a	DET
ftr-394	1028	17	corporation	corporation	NOUN
ftr-394	1028	18	,	,	PUNCT
ftr-394	1028	19	in	in	ADP
ftr-394	1028	20	a	a	DET
ftr-394	1028	21	joint	joint	ADJ
ftr-394	1028	22	brokerage	brokerage	NOUN
ftr-394	1028	23	account	account	NOUN
ftr-394	1028	24	,	,	PUNCT
ftr-394	1028	25	naming	name	VERB
ftr-394	1028	26	her	her	PRON
ftr-394	1028	27	son	son	NOUN
ftr-394	1028	28	as	as	ADP
ftr-394	1028	29	the	the	DET
ftr-394	1028	30	other	other	ADJ
ftr-394	1028	31	joint	joint	ADJ
ftr-394	1028	32	owner	owner	NOUN
ftr-394	1028	33	.	.	PUNCT
ftr-394	1029	1	the	the	DET
ftr-394	1029	2	tax	tax	NOUN
ftr-394	1029	3	court	court	NOUN
ftr-394	1029	4	held	hold	VERB
ftr-394	1029	5	that	that	SCONJ
ftr-394	1029	6	under	under	ADP
ftr-394	1029	7	the	the	DET
ftr-394	1029	8	relevant	relevant	ADJ
ftr-394	1029	9	state	state	NOUN
ftr-394	1029	10	(	(	PUNCT
ftr-394	1029	11	texas	texas	PROPN
ftr-394	1029	12	)	)	PUNCT
ftr-394	1029	13	law	law	NOUN
ftr-394	1029	14	ownership	ownership	NOUN
ftr-394	1029	15	of	of	ADP
ftr-394	1029	16	a	a	DET
ftr-394	1029	17	joint	joint	ADJ
ftr-394	1029	18	account	account	NOUN
ftr-394	1029	19	is	be	AUX
ftr-394	1029	20	proportional	proportional	ADJ
ftr-394	1029	21	to	to	ADP
ftr-394	1029	22	contributions	contribution	NOUN
ftr-394	1029	23	.	.	PUNCT
ftr-394	1030	1	since	since	SCONJ
ftr-394	1030	2	the	the	DET
ftr-394	1030	3	evidence	evidence	NOUN
ftr-394	1030	4	demonstrated	demonstrate	VERB
ftr-394	1030	5	that	that	SCONJ
ftr-394	1030	6	the	the	DET
ftr-394	1030	7	account	account	NOUN
ftr-394	1030	8	was	be	AUX
ftr-394	1030	9	established	establish	VERB
ftr-394	1030	10	with	with	ADP
ftr-394	1030	11	contributions	contribution	NOUN
ftr-394	1030	12	from	from	ADP
ftr-394	1030	13	the	the	DET
ftr-394	1030	14	taxpayer	taxpayer	NOUN
ftr-394	1030	15	,	,	PUNCT
ftr-394	1030	16	her	her	PRON
ftr-394	1030	17	estate	estate	NOUN
ftr-394	1030	18	was	be	AUX
ftr-394	1030	19	taxable	taxable	ADJ
ftr-394	1030	20	on	on	ADP
ftr-394	1030	21	100	100	NUM
ftr-394	1030	22	percent	percent	NOUN
ftr-394	1030	23	of	of	ADP
ftr-394	1030	24	the	the	DET
ftr-394	1030	25	gain	gain	NOUN
ftr-394	1030	26	from	from	ADP
ftr-394	1030	27	the	the	DET
ftr-394	1030	28	sale	sale	NOUN
ftr-394	1030	29	of	of	ADP
ftr-394	1030	30	the	the	DET
ftr-394	1030	31	stock	stock	NOUN
ftr-394	1030	32	in	in	ADP
ftr-394	1030	33	the	the	DET
ftr-394	1030	34	joint	joint	ADJ
ftr-394	1030	35	account	account	NOUN
ftr-394	1030	36	.	.	PUNCT
ftr-394	1031	1	6	6	X
ftr-394	1031	2	.	.	X
ftr-394	1031	3	form	form	NOUN
ftr-394	1031	4	controls	control	NOUN
ftr-394	1031	5	over	over	ADP
ftr-394	1031	6	asserted	assert	VERB
ftr-394	1031	7	substance	substance	NOUN
ftr-394	1031	8	:	:	PUNCT
ftr-394	1031	9	family	family	NOUN
ftr-394	1031	10	transactions	transaction	NOUN
ftr-394	1031	11	produce	produce	VERB
ftr-394	1031	12	income	income	NOUN
ftr-394	1031	13	and	and	CCONJ
ftr-394	1031	14	an	an	DET
ftr-394	1031	15	accuracy	accuracy	NOUN
ftr-394	1031	16	-	-	PUNCT
ftr-394	1031	17	related	relate	VERB
ftr-394	1031	18	penalty	penalty	NOUN
ftr-394	1031	19	where	where	SCONJ
ftr-394	1031	20	the	the	DET
ftr-394	1031	21	burden	burden	NOUN
ftr-394	1031	22	of	of	ADP
ftr-394	1031	23	producing	produce	VERB
ftr-394	1031	24	“	"	PUNCT
ftr-394	1031	25	strong	strong	ADJ
ftr-394	1031	26	proof	proof	NOUN
ftr-394	1031	27	”	"	PUNCT
ftr-394	1031	28	was	be	AUX
ftr-394	1031	29	not	not	PART
ftr-394	1031	30	met	meet	VERB
ftr-394	1031	31	.	.	PUNCT
ftr-394	1032	1	o’malley	o’malley	PROPN
ftr-394	1032	2	v.	v.	PROPN
ftr-394	1032	3	commissioner	commissioner	PROPN
ftr-394	1032	4	,	,	PUNCT
ftr-394	1032	5	t.c	t.c	PROPN
ftr-394	1032	6	.	.	PROPN
ftr-394	1032	7	memo	memo	NOUN
ftr-394	1032	8	.	.	PUNCT
ftr-394	1033	1	2007	2007	NUM
ftr-394	1033	2	-	-	SYM
ftr-394	1033	3	79	79	NUM
ftr-394	1033	4	(	(	PUNCT
ftr-394	1033	5	4/3/07	4/3/07	NUM
ftr-394	1033	6	)	)	PUNCT
ftr-394	1033	7	.	.	PUNCT
ftr-394	1034	1	the	the	DET
ftr-394	1034	2	taxpayer	taxpayer	PROPN
ftr-394	1034	3	,	,	PUNCT
ftr-394	1034	4	patrick	patrick	PROPN
ftr-394	1034	5	o’malley	o’malley	PROPN
ftr-394	1034	6	,	,	PUNCT
ftr-394	1034	7	purchased	purchase	VERB
ftr-394	1034	8	a	a	DET
ftr-394	1034	9	48.5	48.5	NUM
ftr-394	1034	10	acre	acre	NOUN
ftr-394	1034	11	parcel	parcel	NOUN
ftr-394	1034	12	in	in	ADP
ftr-394	1034	13	anne	anne	PROPN
ftr-394	1034	14	arundel	arundel	PROPN
ftr-394	1034	15	county	county	PROPN
ftr-394	1034	16	,	,	PUNCT
ftr-394	1034	17	maryland	maryland	PROPN
ftr-394	1034	18	.	.	PUNCT
ftr-394	1035	1	the	the	DET
ftr-394	1035	2	parcel	parcel	NOUN
ftr-394	1035	3	was	be	AUX
ftr-394	1035	4	subject	subject	ADJ
ftr-394	1035	5	to	to	ADP
ftr-394	1035	6	subdivision	subdivision	NOUN
ftr-394	1035	7	into	into	ADP
ftr-394	1035	8	lots	lot	NOUN
ftr-394	1035	9	held	hold	VERB
ftr-394	1035	10	by	by	ADP
ftr-394	1035	11	family	family	NOUN
ftr-394	1035	12	members	member	NOUN
ftr-394	1035	13	for	for	ADP
ftr-394	1035	14	a	a	DET
ftr-394	1035	15	minimum	minimum	NOUN
ftr-394	1035	16	of	of	ADP
ftr-394	1035	17	five	five	NUM
ftr-394	1035	18	years	year	NOUN
ftr-394	1035	19	.	.	PUNCT
ftr-394	1036	1	three	three	NUM
ftr-394	1036	2	lots	lot	NOUN
ftr-394	1036	3	had	have	VERB
ftr-394	1036	4	houses	house	NOUN
ftr-394	1036	5	,	,	PUNCT
ftr-394	1036	6	one	one	NUM
ftr-394	1036	7	of	of	ADP
ftr-394	1036	8	which	which	PRON
ftr-394	1036	9	was	be	AUX
ftr-394	1036	10	occupied	occupy	VERB
ftr-394	1036	11	by	by	ADP
ftr-394	1036	12	the	the	DET
ftr-394	1036	13	taxpayer	taxpayer	NOUN
ftr-394	1036	14	.	.	PUNCT
ftr-394	1037	1	because	because	SCONJ
ftr-394	1037	2	he	he	PRON
ftr-394	1037	3	needed	need	VERB
ftr-394	1037	4	funds	fund	NOUN
ftr-394	1037	5	to	to	PART
ftr-394	1037	6	meet	meet	VERB
ftr-394	1037	7	various	various	ADJ
ftr-394	1037	8	financial	financial	ADJ
ftr-394	1037	9	obligations	obligation	NOUN
ftr-394	1037	10	,	,	PUNCT
ftr-394	1037	11	the	the	DET
ftr-394	1037	12	taxpayer	taxpayer	NOUN
ftr-394	1037	13	transferred	transfer	VERB
ftr-394	1037	14	two	two	NUM
ftr-394	1037	15	lots	lot	NOUN
ftr-394	1037	16	to	to	ADP
ftr-394	1037	17	brothers	brothers	PROPN
ftr-394	1037	18	kevin	kevin	PROPN
ftr-394	1037	19	and	and	CCONJ
ftr-394	1037	20	edward	edward	PROPN
ftr-394	1037	21	.	.	PUNCT
ftr-394	1038	1	kevin	kevin	PROPN
ftr-394	1038	2	borrowed	borrow	VERB
ftr-394	1038	3	$	$	SYM
ftr-394	1038	4	254,400	254,400	NUM
ftr-394	1038	5	from	from	ADP
ftr-394	1038	6	a	a	DET
ftr-394	1038	7	bank	bank	NOUN
ftr-394	1038	8	,	,	PUNCT
ftr-394	1038	9	transferred	transfer	VERB
ftr-394	1038	10	the	the	DET
ftr-394	1038	11	proceeds	proceed	NOUN
ftr-394	1038	12	to	to	ADP
ftr-394	1038	13	the	the	DET
ftr-394	1038	14	taxpayer	taxpayer	NOUN
ftr-394	1038	15	,	,	PUNCT
ftr-394	1038	16	and	and	CCONJ
ftr-394	1038	17	gave	give	VERB
ftr-394	1038	18	the	the	DET
ftr-394	1038	19	taxpayer	taxpayer	NOUN
ftr-394	1038	20	a	a	DET
ftr-394	1038	21	second	second	ADJ
ftr-394	1038	22	deed	deed	NOUN
ftr-394	1038	23	of	of	ADP
ftr-394	1038	24	trust	trust	NOUN
ftr-394	1038	25	note	note	NOUN
ftr-394	1038	26	for	for	ADP
ftr-394	1038	27	$	$	SYM
ftr-394	1038	28	47,000	47,000	NUM
ftr-394	1038	29	.	.	PUNCT
ftr-394	1039	1	the	the	DET
ftr-394	1039	2	written	write	VERB
ftr-394	1039	3	documentation	documentation	NOUN
ftr-394	1039	4	described	describe	VERB
ftr-394	1039	5	the	the	DET
ftr-394	1039	6	transaction	transaction	NOUN
ftr-394	1039	7	as	as	ADP
ftr-394	1039	8	a	a	DET
ftr-394	1039	9	sale	sale	NOUN
ftr-394	1039	10	.	.	PUNCT
ftr-394	1040	1	subsequently	subsequently	ADV
ftr-394	1040	2	the	the	DET
ftr-394	1040	3	taxpayer	taxpayer	NOUN
ftr-394	1040	4	issued	issue	VERB
ftr-394	1040	5	a	a	DET
ftr-394	1040	6	$	$	SYM
ftr-394	1040	7	54,400	54,400	NUM
ftr-394	1040	8	check	check	NOUN
ftr-394	1040	9	to	to	ADP
ftr-394	1040	10	kevin	kevin	PROPN
ftr-394	1040	11	with	with	ADP
ftr-394	1040	12	a	a	DET
ftr-394	1040	13	notation	notation	NOUN
ftr-394	1040	14	indicating	indicate	VERB
ftr-394	1040	15	“	"	PUNCT
ftr-394	1040	16	loan	loan	NOUN
ftr-394	1040	17	repayment	repayment	NOUN
ftr-394	1040	18	.	.	PUNCT
ftr-394	1040	19	”	"	PUNCT
ftr-394	1041	1	the	the	DET
ftr-394	1041	2	taxpayer	taxpayer	NOUN
ftr-394	1041	3	also	also	ADV
ftr-394	1041	4	forgave	forgave	VERB
ftr-394	1041	5	the	the	DET
ftr-394	1041	6	$	$	SYM
ftr-394	1041	7	47,000	47,000	NUM
ftr-394	1041	8	second	second	ADJ
ftr-394	1041	9	loan	loan	NOUN
ftr-394	1041	10	.	.	PUNCT
ftr-394	1042	1	he	he	PRON
ftr-394	1042	2	did	do	AUX
ftr-394	1042	3	not	not	PART
ftr-394	1042	4	report	report	VERB
ftr-394	1042	5	this	this	DET
ftr-394	1042	6	arrangement	arrangement	NOUN
ftr-394	1042	7	as	as	ADP
ftr-394	1042	8	a	a	DET
ftr-394	1042	9	sale	sale	NOUN
ftr-394	1042	10	and	and	CCONJ
ftr-394	1042	11	claimed	claim	VERB
ftr-394	1042	12	that	that	SCONJ
ftr-394	1042	13	the	the	DET
ftr-394	1042	14	“	"	PUNCT
ftr-394	1042	15	venture	venture	NOUN
ftr-394	1042	16	”	"	PUNCT
ftr-394	1042	17	was	be	AUX
ftr-394	1042	18	a	a	DET
ftr-394	1042	19	financing	financing	NOUN
ftr-394	1042	20	arrangement	arrangement	NOUN
ftr-394	1042	21	.	.	PUNCT
ftr-394	1043	1	the	the	DET
ftr-394	1043	2	tax	tax	NOUN
ftr-394	1043	3	court	court	NOUN
ftr-394	1043	4	rejected	reject	VERB
ftr-394	1043	5	the	the	DET
ftr-394	1043	6	taxpayer	taxpayer	NOUN
ftr-394	1043	7	’s	’s	PART
ftr-394	1043	8	arguments	argument	NOUN
ftr-394	1043	9	,	,	PUNCT
ftr-394	1043	10	indicating	indicate	VERB
ftr-394	1043	11	that	that	SCONJ
ftr-394	1043	12	“	"	PUNCT
ftr-394	1043	13	strong	strong	ADJ
ftr-394	1043	14	proof	proof	NOUN
ftr-394	1043	15	”	"	PUNCT
ftr-394	1043	16	is	be	AUX
ftr-394	1043	17	required	require	VERB
ftr-394	1043	18	where	where	SCONJ
ftr-394	1043	19	the	the	DET
ftr-394	1043	20	taxpayer	taxpayer	NOUN
ftr-394	1043	21	asserts	assert	VERB
ftr-394	1043	22	that	that	SCONJ
ftr-394	1043	23	a	a	DET
ftr-394	1043	24	transaction	transaction	NOUN
ftr-394	1043	25	,	,	PUNCT
ftr-394	1043	26	in	in	ADP
ftr-394	1043	27	form	form	NOUN
ftr-394	1043	28	a	a	DET
ftr-394	1043	29	sale	sale	NOUN
ftr-394	1043	30	of	of	ADP
ftr-394	1043	31	property	property	NOUN
ftr-394	1043	32	,	,	PUNCT
ftr-394	1043	33	is	be	AUX
ftr-394	1043	34	not	not	PART
ftr-394	1043	35	a	a	DET
ftr-394	1043	36	sale	sale	NOUN
ftr-394	1043	37	for	for	ADP
ftr-394	1043	38	tax	tax	NOUN
ftr-394	1043	39	purposes	purpose	NOUN
ftr-394	1043	40	.	.	PUNCT
ftr-394	1044	1	the	the	DET
ftr-394	1044	2	tax	tax	NOUN
ftr-394	1044	3	court	court	NOUN
ftr-394	1044	4	also	also	ADV
ftr-394	1044	5	rejected	reject	VERB
ftr-394	1044	6	the	the	DET
ftr-394	1044	7	taxpayer	taxpayer	NOUN
ftr-394	1044	8	’s	’s	PART
ftr-394	1044	9	somewhat	somewhat	ADV
ftr-394	1044	10	novel	novel	ADJ
ftr-394	1044	11	argument	argument	NOUN
ftr-394	1044	12	that	that	SCONJ
ftr-394	1044	13	the	the	DET
ftr-394	1044	14	return	return	NOUN
ftr-394	1044	15	of	of	ADP
ftr-394	1044	16	$	$	SYM
ftr-394	1044	17	54,400	54,400	NUM
ftr-394	1044	18	to	to	ADP
ftr-394	1044	19	kevin	kevin	PROPN
ftr-394	1044	20	was	be	AUX
ftr-394	1044	21	a	a	DET
ftr-394	1044	22	purchase	purchase	NOUN
ftr-394	1044	23	price	price	NOUN
ftr-394	1044	24	reduction	reduction	NOUN
ftr-394	1044	25	under	under	ADP
ftr-394	1044	26	§	§	PROPN
ftr-394	1044	27	108(e)(5	108(e)(5	NUM
ftr-394	1044	28	)	)	PUNCT
ftr-394	1044	29	,	,	PUNCT
ftr-394	1044	30	because	because	SCONJ
ftr-394	1044	31	there	there	PRON
ftr-394	1044	32	was	be	VERB
ftr-394	1044	33	no	no	DET
ftr-394	1044	34	indebtedness	indebtedness	NOUN
ftr-394	1044	35	from	from	ADP
ftr-394	1044	36	the	the	DET
ftr-394	1044	37	taxpayer	taxpayer	NOUN
ftr-394	1044	38	to	to	PART
ftr-394	1044	39	kevin	kevin	PROPN
ftr-394	1044	40	that	that	PRON
ftr-394	1044	41	was	be	AUX
ftr-394	1044	42	reduced	reduce	VERB
ftr-394	1044	43	.	.	PUNCT
ftr-394	1045	1	the	the	DET
ftr-394	1045	2	taxpayer	taxpayer	NOUN
ftr-394	1045	3	was	be	AUX
ftr-394	1045	4	also	also	ADV
ftr-394	1045	5	found	find	VERB
ftr-394	1045	6	liable	liable	ADJ
ftr-394	1045	7	for	for	ADP
ftr-394	1045	8	the	the	DET
ftr-394	1045	9	§	§	PROPN
ftr-394	1045	10	6662(a	6662(a	NOUN
ftr-394	1045	11	)	)	PUNCT
ftr-394	1045	12	accuracyrelated	accuracyrelate	VERB
ftr-394	1045	13	penalty	penalty	NOUN
ftr-394	1045	14	because	because	SCONJ
ftr-394	1045	15	of	of	ADP
ftr-394	1045	16	the	the	DET
ftr-394	1045	17	substantial	substantial	ADJ
ftr-394	1045	18	understatement	understatement	NOUN
ftr-394	1045	19	of	of	ADP
ftr-394	1045	20	income	income	NOUN
ftr-394	1045	21	attributable	attributable	ADJ
ftr-394	1045	22	to	to	ADP
ftr-394	1045	23	the	the	DET
ftr-394	1045	24	sale	sale	NOUN
ftr-394	1045	25	to	to	ADP
ftr-394	1045	26	kevin	kevin	PROPN
ftr-394	1045	27	.	.	PROPN
ftr-394	1046	1	•	•	NUM
ftr-394	1046	2	in	in	ADP
ftr-394	1046	3	a	a	DET
ftr-394	1046	4	second	second	ADJ
ftr-394	1046	5	transaction	transaction	NOUN
ftr-394	1046	6	the	the	DET
ftr-394	1046	7	taxpayer	taxpayer	NOUN
ftr-394	1046	8	conveyed	convey	VERB
ftr-394	1046	9	a	a	DET
ftr-394	1046	10	second	second	ADJ
ftr-394	1046	11	parcel	parcel	NOUN
ftr-394	1046	12	to	to	ADP
ftr-394	1046	13	brother	brother	PROPN
ftr-394	1046	14	edward	edward	PROPN
ftr-394	1046	15	under	under	ADP
ftr-394	1046	16	an	an	DET
ftr-394	1046	17	oral	oral	ADJ
ftr-394	1046	18	agreement	agreement	NOUN
ftr-394	1046	19	that	that	PRON
ftr-394	1046	20	the	the	DET
ftr-394	1046	21	transaction	transaction	NOUN
ftr-394	1046	22	was	be	AUX
ftr-394	1046	23	a	a	DET
ftr-394	1046	24	sale	sale	NOUN
ftr-394	1046	25	.	.	PUNCT
ftr-394	1047	1	edward	edward	PROPN
ftr-394	1047	2	borrowed	borrow	VERB
ftr-394	1047	3	$	$	SYM
ftr-394	1047	4	180,000	180,000	NUM
ftr-394	1047	5	from	from	ADP
ftr-394	1047	6	a	a	DET
ftr-394	1047	7	bank	bank	NOUN
ftr-394	1047	8	secured	secure	VERB
ftr-394	1047	9	by	by	ADP
ftr-394	1047	10	the	the	DET
ftr-394	1047	11	property	property	NOUN
ftr-394	1047	12	and	and	CCONJ
ftr-394	1047	13	transferred	transfer	VERB
ftr-394	1047	14	the	the	DET
ftr-394	1047	15	proceeds	proceed	NOUN
ftr-394	1047	16	to	to	ADP
ftr-394	1047	17	the	the	DET
ftr-394	1047	18	taxpayer	taxpayer	NOUN
ftr-394	1047	19	.	.	PUNCT
ftr-394	1048	1	the	the	DET
ftr-394	1048	2	balance	balance	NOUN
ftr-394	1048	3	of	of	ADP
ftr-394	1048	4	the	the	DET
ftr-394	1048	5	property	property	NOUN
ftr-394	1048	6	’s	’s	PART
ftr-394	1048	7	fair	fair	ADJ
ftr-394	1048	8	market	market	NOUN
ftr-394	1048	9	value	value	NOUN
ftr-394	1048	10	was	be	AUX
ftr-394	1048	11	reflected	reflect	VERB
ftr-394	1048	12	as	as	ADP
ftr-394	1048	13	a	a	DET
ftr-394	1048	14	loan	loan	NOUN
ftr-394	1048	15	to	to	ADP
ftr-394	1048	16	edward	edward	NOUN
ftr-394	1048	17	by	by	ADP
ftr-394	1048	18	the	the	DET
ftr-394	1048	19	taxpayer	taxpayer	NOUN
ftr-394	1048	20	on	on	ADP
ftr-394	1048	21	which	which	PRON
ftr-394	1048	22	no	no	DET
ftr-394	1048	23	payments	payment	NOUN
ftr-394	1048	24	were	be	AUX
ftr-394	1048	25	required	require	VERB
ftr-394	1048	26	.	.	PUNCT
ftr-394	1049	1	the	the	DET
ftr-394	1049	2	taxpayer	taxpayer	NOUN
ftr-394	1049	3	made	make	VERB
ftr-394	1049	4	all	all	DET
ftr-394	1049	5	payments	payment	NOUN
ftr-394	1049	6	on	on	ADP
ftr-394	1049	7	the	the	DET
ftr-394	1049	8	loan	loan	NOUN
ftr-394	1049	9	and	and	CCONJ
ftr-394	1049	10	paid	pay	VERB
ftr-394	1049	11	the	the	DET
ftr-394	1049	12	real	real	ADJ
ftr-394	1049	13	property	property	NOUN
ftr-394	1049	14	taxes	taxis	NOUN
ftr-394	1049	15	.	.	PUNCT
ftr-394	1050	1	edward	edward	PROPN
ftr-394	1050	2	was	be	AUX
ftr-394	1050	3	to	to	PART
ftr-394	1050	4	retransfer	retransfer	VERB
ftr-394	1050	5	the	the	DET
ftr-394	1050	6	property	property	NOUN
ftr-394	1050	7	to	to	ADP
ftr-394	1050	8	the	the	DET
ftr-394	1050	9	taxpayer	taxpayer	NOUN
ftr-394	1050	10	at	at	ADP
ftr-394	1050	11	the	the	DET
ftr-394	1050	12	end	end	NOUN
ftr-394	1050	13	of	of	ADP
ftr-394	1050	14	five	five	NUM
ftr-394	1050	15	years	year	NOUN
ftr-394	1050	16	.	.	PUNCT
ftr-394	1051	1	the	the	DET
ftr-394	1051	2	tax	tax	NOUN
ftr-394	1051	3	court	court	NOUN
ftr-394	1051	4	concluded	conclude	VERB
ftr-394	1051	5	,	,	PUNCT
ftr-394	1051	6	with	with	ADP
ftr-394	1051	7	respect	respect	NOUN
ftr-394	1051	8	to	to	ADP
ftr-394	1051	9	this	this	DET
ftr-394	1051	10	transaction	transaction	NOUN
ftr-394	1051	11	,	,	PUNCT
ftr-394	1051	12	that	that	SCONJ
ftr-394	1051	13	the	the	DET
ftr-394	1051	14	taxpayer	taxpayer	NOUN
ftr-394	1051	15	satisfied	satisfy	VERB
ftr-394	1051	16	his	his	PRON
ftr-394	1051	17	burden	burden	NOUN
ftr-394	1051	18	of	of	ADP
ftr-394	1051	19	showing	show	VERB
ftr-394	1051	20	by	by	ADP
ftr-394	1051	21	strong	strong	ADJ
ftr-394	1051	22	proof	proof	NOUN
ftr-394	1051	23	that	that	SCONJ
ftr-394	1051	24	this	this	DET
ftr-394	1051	25	transaction	transaction	NOUN
ftr-394	1051	26	was	be	AUX
ftr-394	1051	27	not	not	PART
ftr-394	1051	28	a	a	DET
ftr-394	1051	29	sale	sale	NOUN
ftr-394	1051	30	.	.	PUNCT
ftr-394	1052	1	2008	2008	NUM
ftr-394	1052	2	]	]	PUNCT
ftr-394	1052	3	recent	recent	ADJ
ftr-394	1052	4	developments	development	NOUN
ftr-394	1052	5	in	in	ADP
ftr-394	1052	6	federal	federal	ADJ
ftr-394	1052	7	income	income	NOUN
ftr-394	1052	8	taxation	taxation	NOUN
ftr-394	1052	9	765	765	NUM
ftr-394	1052	10	7	7	NUM
ftr-394	1052	11	.	.	PUNCT
ftr-394	1053	1	some	some	DET
ftr-394	1053	2	tax	tax	NOUN
ftr-394	1053	3	exemptions	exemption	NOUN
ftr-394	1053	4	are	be	AUX
ftr-394	1053	5	found	find	VERB
ftr-394	1053	6	in	in	ADP
ftr-394	1053	7	federal	federal	ADJ
ftr-394	1053	8	statutes	statute	NOUN
ftr-394	1053	9	outside	outside	ADP
ftr-394	1053	10	of	of	ADP
ftr-394	1053	11	the	the	DET
ftr-394	1053	12	internal	internal	ADJ
ftr-394	1053	13	revenue	revenue	NOUN
ftr-394	1053	14	code	code	NOUN
ftr-394	1053	15	.	.	PUNCT
ftr-394	1054	1	wallace	wallace	PROPN
ftr-394	1054	2	v.	v.	PROPN
ftr-394	1054	3	commissioner	commissioner	PROPN
ftr-394	1054	4	,	,	PUNCT
ftr-394	1054	5	128	128	NUM
ftr-394	1054	6	t.c	t.c	PROPN
ftr-394	1054	7	.	.	PROPN
ftr-394	1054	8	132	132	NUM
ftr-394	1054	9	(	(	PUNCT
ftr-394	1054	10	4/16/07	4/16/07	PROPN
ftr-394	1054	11	)	)	PUNCT
ftr-394	1054	12	.	.	PUNCT
ftr-394	1055	1	payments	payment	NOUN
ftr-394	1055	2	of	of	ADP
ftr-394	1055	3	$	$	SYM
ftr-394	1055	4	16,393	16,393	NUM
ftr-394	1055	5	received	receive	VERB
ftr-394	1055	6	by	by	ADP
ftr-394	1055	7	a	a	DET
ftr-394	1055	8	veteran	veteran	NOUN
ftr-394	1055	9	under	under	ADP
ftr-394	1055	10	a	a	DET
ftr-394	1055	11	compensated	compensate	VERB
ftr-394	1055	12	work	work	NOUN
ftr-394	1055	13	therapy	therapy	NOUN
ftr-394	1055	14	program	program	NOUN
ftr-394	1055	15	administered	administer	VERB
ftr-394	1055	16	by	by	ADP
ftr-394	1055	17	the	the	DET
ftr-394	1055	18	department	department	PROPN
ftr-394	1055	19	of	of	ADP
ftr-394	1055	20	veterans	veterans	PROPN
ftr-394	1055	21	affairs	affairs	PROPN
ftr-394	1055	22	were	be	AUX
ftr-394	1055	23	excluded	exclude	VERB
ftr-394	1055	24	from	from	ADP
ftr-394	1055	25	gross	gross	ADJ
ftr-394	1055	26	income	income	NOUN
ftr-394	1055	27	even	even	ADV
ftr-394	1055	28	though	though	SCONJ
ftr-394	1055	29	the	the	DET
ftr-394	1055	30	taxpayer	taxpayer	NOUN
ftr-394	1055	31	was	be	AUX
ftr-394	1055	32	required	require	VERB
ftr-394	1055	33	to	to	PART
ftr-394	1055	34	perform	perform	VERB
ftr-394	1055	35	work	work	NOUN
ftr-394	1055	36	as	as	ADP
ftr-394	1055	37	part	part	NOUN
ftr-394	1055	38	of	of	ADP
ftr-394	1055	39	a	a	DET
ftr-394	1055	40	veterans	veteran	NOUN
ftr-394	1055	41	’	’	PART
ftr-394	1055	42	construction	construction	NOUN
ftr-394	1055	43	team	team	NOUN
ftr-394	1055	44	as	as	ADP
ftr-394	1055	45	part	part	NOUN
ftr-394	1055	46	of	of	ADP
ftr-394	1055	47	the	the	DET
ftr-394	1055	48	program	program	NOUN
ftr-394	1055	49	.	.	PUNCT
ftr-394	1056	1	38	38	NUM
ftr-394	1056	2	u.s.c	u.s.c	ADJ
ftr-394	1056	3	.	.	PUNCT
ftr-394	1057	1	§	§	PROPN
ftr-394	1057	2	5301(a	5301(a	NOUN
ftr-394	1057	3	)	)	PUNCT
ftr-394	1057	4	exempts	exempt	VERB
ftr-394	1057	5	from	from	ADP
ftr-394	1057	6	taxation	taxation	NOUN
ftr-394	1057	7	benefits	benefit	NOUN
ftr-394	1057	8	payments	payment	NOUN
ftr-394	1057	9	to	to	ADP
ftr-394	1057	10	the	the	DET
ftr-394	1057	11	beneficiary	beneficiary	NOUN
ftr-394	1057	12	of	of	ADP
ftr-394	1057	13	veterans	veteran	NOUN
ftr-394	1057	14	’	’	PART
ftr-394	1057	15	benefits	benefit	NOUN
ftr-394	1057	16	.	.	PUNCT
ftr-394	1058	1	see	see	VERB
ftr-394	1058	2	also	also	ADV
ftr-394	1058	3	i.r.c	i.r.c	NOUN
ftr-394	1058	4	.	.	PUNCT
ftr-394	1059	1	§	§	PROPN
ftr-394	1059	2	140(a)(3	140(a)(3	NUM
ftr-394	1059	3	)	)	PUNCT
ftr-394	1059	4	.	.	PUNCT
ftr-394	1060	1	broadly	broadly	ADV
ftr-394	1060	2	construing	construe	VERB
ftr-394	1060	3	the	the	DET
ftr-394	1060	4	exemption	exemption	NOUN
ftr-394	1060	5	,	,	PUNCT
ftr-394	1060	6	the	the	DET
ftr-394	1060	7	tax	tax	NOUN
ftr-394	1060	8	court	court	NOUN
ftr-394	1060	9	rejected	reject	VERB
ftr-394	1060	10	the	the	DET
ftr-394	1060	11	commissioner	commissioner	NOUN
ftr-394	1060	12	’s	’s	PART
ftr-394	1060	13	argument	argument	NOUN
ftr-394	1060	14	that	that	SCONJ
ftr-394	1060	15	amounts	amount	NOUN
ftr-394	1060	16	received	receive	VERB
ftr-394	1060	17	under	under	ADP
ftr-394	1060	18	the	the	DET
ftr-394	1060	19	work	work	NOUN
ftr-394	1060	20	therapy	therapy	NOUN
ftr-394	1060	21	program	program	NOUN
ftr-394	1060	22	were	be	AUX
ftr-394	1060	23	includible	includible	ADJ
ftr-394	1060	24	in	in	ADP
ftr-394	1060	25	gross	gross	ADJ
ftr-394	1060	26	income	income	NOUN
ftr-394	1060	27	because	because	SCONJ
ftr-394	1060	28	of	of	ADP
ftr-394	1060	29	the	the	DET
ftr-394	1060	30	work	work	NOUN
ftr-394	1060	31	requirement	requirement	NOUN
ftr-394	1060	32	.	.	PUNCT
ftr-394	1061	1	a.	a.	PROPN
ftr-394	1061	2	and	and	CCONJ
ftr-394	1061	3	the	the	DET
ftr-394	1061	4	irs	irs	PROPN
ftr-394	1061	5	now	now	ADV
ftr-394	1061	6	agrees	agree	VERB
ftr-394	1061	7	.	.	PUNCT
ftr-394	1062	1	rev	rev	PROPN
ftr-394	1062	2	.	.	PROPN
ftr-394	1063	1	rul	rul	PROPN
ftr-394	1063	2	.	.	PROPN
ftr-394	1063	3	200769	200769	NUM
ftr-394	1063	4	,	,	PUNCT
ftr-394	1063	5	2007	2007	NUM
ftr-394	1063	6	-	-	SYM
ftr-394	1063	7	49	49	NUM
ftr-394	1063	8	i.r.b	i.r.b	NOUN
ftr-394	1063	9	.	.	PUNCT
ftr-394	1063	10	1083	1083	NUM
ftr-394	1063	11	(	(	PUNCT
ftr-394	1063	12	12/3/07	12/3/07	NUM
ftr-394	1063	13	)	)	PUNCT
ftr-394	1063	14	.	.	PUNCT
ftr-394	1064	1	payments	payment	NOUN
ftr-394	1064	2	made	make	VERB
ftr-394	1064	3	by	by	ADP
ftr-394	1064	4	the	the	DET
ftr-394	1064	5	u.s	u.s	PROPN
ftr-394	1064	6	.	.	PROPN
ftr-394	1064	7	department	department	PROPN
ftr-394	1064	8	of	of	ADP
ftr-394	1064	9	veterans	veterans	PROPN
ftr-394	1064	10	affairs	affair	NOUN
ftr-394	1064	11	under	under	ADP
ftr-394	1064	12	the	the	DET
ftr-394	1064	13	compensated	compensate	VERB
ftr-394	1064	14	work	work	NOUN
ftr-394	1064	15	therapy	therapy	NOUN
ftr-394	1064	16	program	program	NOUN
ftr-394	1064	17	described	describe	VERB
ftr-394	1064	18	in	in	ADP
ftr-394	1064	19	38	38	NUM
ftr-394	1064	20	u.s.c	u.s.c	ADJ
ftr-394	1064	21	.	.	PUNCT
ftr-394	1065	1	§	§	PROPN
ftr-394	1065	2	1718	1718	NUM
ftr-394	1065	3	are	be	AUX
ftr-394	1065	4	exempt	exempt	ADJ
ftr-394	1065	5	from	from	ADP
ftr-394	1065	6	income	income	NOUN
ftr-394	1065	7	tax	tax	NOUN
ftr-394	1065	8	as	as	SCONJ
ftr-394	1065	9	veterans	veteran	NOUN
ftr-394	1065	10	’	’	PART
ftr-394	1065	11	benefits	benefit	NOUN
ftr-394	1065	12	pursuant	pursuant	ADJ
ftr-394	1065	13	to	to	ADP
ftr-394	1065	14	38	38	NUM
ftr-394	1065	15	u.s.c	u.s.c	ADJ
ftr-394	1065	16	.	.	PUNCT
ftr-394	1066	1	§	§	PROPN
ftr-394	1066	2	5301(a)(1	5301(a)(1	NUM
ftr-394	1066	3	)	)	PUNCT
ftr-394	1066	4	,	,	PUNCT
ftr-394	1066	5	which	which	PRON
ftr-394	1066	6	provides	provide	VERB
ftr-394	1066	7	that	that	SCONJ
ftr-394	1066	8	payments	payment	NOUN
ftr-394	1066	9	of	of	ADP
ftr-394	1066	10	benefits	benefit	NOUN
ftr-394	1066	11	due	due	ADJ
ftr-394	1066	12	or	or	CCONJ
ftr-394	1066	13	to	to	PART
ftr-394	1066	14	become	become	VERB
ftr-394	1066	15	due	due	ADJ
ftr-394	1066	16	under	under	ADP
ftr-394	1066	17	any	any	DET
ftr-394	1066	18	law	law	NOUN
ftr-394	1066	19	administered	administer	VERB
ftr-394	1066	20	by	by	ADP
ftr-394	1066	21	the	the	DET
ftr-394	1066	22	va	va	NOUN
ftr-394	1066	23	made	make	VERB
ftr-394	1066	24	to	to	ADP
ftr-394	1066	25	,	,	PUNCT
ftr-394	1066	26	or	or	CCONJ
ftr-394	1066	27	on	on	ADP
ftr-394	1066	28	account	account	NOUN
ftr-394	1066	29	of	of	ADP
ftr-394	1066	30	,	,	PUNCT
ftr-394	1066	31	a	a	DET
ftr-394	1066	32	beneficiary	beneficiary	NOUN
ftr-394	1066	33	are	be	AUX
ftr-394	1066	34	tax	tax	NOUN
ftr-394	1066	35	-	-	PUNCT
ftr-394	1066	36	exempt	exempt	ADJ
ftr-394	1066	37	.	.	PUNCT
ftr-394	1067	1	8	8	X
ftr-394	1067	2	.	.	X
ftr-394	1067	3	forgiven	forgive	VERB
ftr-394	1067	4	accrued	accrue	VERB
ftr-394	1067	5	but	but	CCONJ
ftr-394	1067	6	unpaid	unpaid	ADJ
ftr-394	1067	7	interest	interest	NOUN
ftr-394	1067	8	on	on	ADP
ftr-394	1067	9	a	a	DET
ftr-394	1067	10	consumer	consumer	NOUN
ftr-394	1067	11	loan	loan	NOUN
ftr-394	1067	12	is	be	AUX
ftr-394	1067	13	cod	cod	NOUN
ftr-394	1067	14	income	income	NOUN
ftr-394	1067	15	.	.	PUNCT
ftr-394	1068	1	hahn	hahn	PROPN
ftr-394	1068	2	v.	v.	PROPN
ftr-394	1068	3	commissioner	commissioner	PROPN
ftr-394	1068	4	,	,	PUNCT
ftr-394	1068	5	t.c	t.c	PROPN
ftr-394	1068	6	.	.	PROPN
ftr-394	1068	7	memo	memo	NOUN
ftr-394	1068	8	.	.	PUNCT
ftr-394	1069	1	200775	200775	NUM
ftr-394	1069	2	(	(	PUNCT
ftr-394	1069	3	4/2/07	4/2/07	NUM
ftr-394	1069	4	)	)	PUNCT
ftr-394	1069	5	.	.	PUNCT
ftr-394	1070	1	the	the	DET
ftr-394	1070	2	tax	tax	NOUN
ftr-394	1070	3	court	court	NOUN
ftr-394	1070	4	(	(	PUNCT
ftr-394	1070	5	judge	judge	PROPN
ftr-394	1070	6	wells	wells	PROPN
ftr-394	1070	7	)	)	PUNCT
ftr-394	1070	8	held	hold	VERB
ftr-394	1070	9	that	that	SCONJ
ftr-394	1070	10	the	the	DET
ftr-394	1070	11	black	black	ADJ
ftr-394	1070	12	letter	letter	NOUN
ftr-394	1070	13	law	law	NOUN
ftr-394	1070	14	remains	remain	VERB
ftr-394	1070	15	that	that	SCONJ
ftr-394	1070	16	discharge	discharge	NOUN
ftr-394	1070	17	of	of	ADP
ftr-394	1070	18	indebtedness	indebtedness	NOUN
ftr-394	1070	19	income	income	NOUN
ftr-394	1070	20	can	can	AUX
ftr-394	1070	21	be	be	AUX
ftr-394	1070	22	realized	realize	VERB
ftr-394	1070	23	under	under	ADP
ftr-394	1070	24	the	the	DET
ftr-394	1070	25	kirby	kirby	PROPN
ftr-394	1070	26	lumber	lumber	PROPN
ftr-394	1070	27	co.	co.	PROPN
ftr-394	1071	1	“	"	PUNCT
ftr-394	1071	2	freeing	free	VERB
ftr-394	1071	3	of	of	ADP
ftr-394	1071	4	assets	asset	NOUN
ftr-394	1071	5	”	"	PUNCT
ftr-394	1071	6	rationale	rationale	NOUN
ftr-394	1071	7	even	even	ADV
ftr-394	1071	8	though	though	SCONJ
ftr-394	1071	9	the	the	DET
ftr-394	1071	10	debtor	debtor	NOUN
ftr-394	1071	11	did	do	AUX
ftr-394	1071	12	not	not	PART
ftr-394	1071	13	receive	receive	VERB
ftr-394	1071	14	any	any	DET
ftr-394	1071	15	cash	cash	NOUN
ftr-394	1071	16	or	or	CCONJ
ftr-394	1071	17	other	other	ADJ
ftr-394	1071	18	property	property	NOUN
ftr-394	1071	19	when	when	SCONJ
ftr-394	1071	20	he	he	PRON
ftr-394	1071	21	incurred	incur	VERB
ftr-394	1071	22	the	the	DET
ftr-394	1071	23	liability	liability	NOUN
ftr-394	1071	24	.	.	PUNCT
ftr-394	1072	1	when	when	SCONJ
ftr-394	1072	2	a	a	DET
ftr-394	1072	3	creditor	creditor	NOUN
ftr-394	1072	4	writes	write	VERB
ftr-394	1072	5	off	off	ADP
ftr-394	1072	6	accrued	accrue	VERB
ftr-394	1072	7	but	but	CCONJ
ftr-394	1072	8	unpaid	unpaid	ADJ
ftr-394	1072	9	interest	interest	NOUN
ftr-394	1072	10	owed	owe	VERB
ftr-394	1072	11	by	by	ADP
ftr-394	1072	12	a	a	DET
ftr-394	1072	13	cash	cash	NOUN
ftr-394	1072	14	method	method	NOUN
ftr-394	1072	15	debtor	debtor	NOUN
ftr-394	1072	16	,	,	PUNCT
ftr-394	1072	17	discharge	discharge	NOUN
ftr-394	1072	18	of	of	ADP
ftr-394	1072	19	indebtedness	indebtedness	NOUN
ftr-394	1072	20	income	income	NOUN
ftr-394	1072	21	is	be	AUX
ftr-394	1072	22	realized	realize	VERB
ftr-394	1072	23	,	,	PUNCT
ftr-394	1072	24	unless	unless	SCONJ
ftr-394	1072	25	the	the	DET
ftr-394	1072	26	interest	interest	NOUN
ftr-394	1072	27	would	would	AUX
ftr-394	1072	28	have	have	AUX
ftr-394	1072	29	been	be	AUX
ftr-394	1072	30	deductible	deductible	ADJ
ftr-394	1072	31	if	if	SCONJ
ftr-394	1072	32	it	it	PRON
ftr-394	1072	33	had	have	AUX
ftr-394	1072	34	been	be	AUX
ftr-394	1072	35	paid	pay	VERB
ftr-394	1072	36	and	and	CCONJ
ftr-394	1072	37	thus	thus	ADV
ftr-394	1072	38	excludable	excludable	ADJ
ftr-394	1072	39	under	under	ADP
ftr-394	1072	40	§	§	PROPN
ftr-394	1072	41	108(e)(2	108(e)(2	NUM
ftr-394	1072	42	)	)	PUNCT
ftr-394	1072	43	,	,	PUNCT
ftr-394	1072	44	because	because	SCONJ
ftr-394	1072	45	“	"	PUNCT
ftr-394	1072	46	[	[	X
ftr-394	1072	47	t]he	t]he	ADV
ftr-394	1072	48	right	right	ADJ
ftr-394	1072	49	to	to	PART
ftr-394	1072	50	use	use	VERB
ftr-394	1072	51	money	money	NOUN
ftr-394	1072	52	represents	represent	VERB
ftr-394	1072	53	a	a	DET
ftr-394	1072	54	valuable	valuable	ADJ
ftr-394	1072	55	property	property	NOUN
ftr-394	1072	56	interest	interest	NOUN
ftr-394	1072	57	.	.	PUNCT
ftr-394	1072	58	”	"	PUNCT
ftr-394	1073	1	taxpayer	taxpayer	PROPN
ftr-394	1073	2	’s	’s	PART
ftr-394	1073	3	motion	motion	NOUN
ftr-394	1073	4	for	for	ADP
ftr-394	1073	5	summary	summary	NOUN
ftr-394	1073	6	judgment	judgment	NOUN
ftr-394	1073	7	was	be	AUX
ftr-394	1073	8	denied	deny	VERB
ftr-394	1073	9	because	because	SCONJ
ftr-394	1073	10	whether	whether	SCONJ
ftr-394	1073	11	the	the	DET
ftr-394	1073	12	interest	interest	NOUN
ftr-394	1073	13	expenses	expense	NOUN
ftr-394	1073	14	incurred	incur	VERB
ftr-394	1073	15	in	in	ADP
ftr-394	1073	16	a	a	DET
ftr-394	1073	17	horse	horse	NOUN
ftr-394	1073	18	breeding	breeding	NOUN
ftr-394	1073	19	activity	activity	NOUN
ftr-394	1073	20	was	be	AUX
ftr-394	1073	21	deductible	deductible	ADJ
ftr-394	1073	22	as	as	ADP
ftr-394	1073	23	a	a	DET
ftr-394	1073	24	trade	trade	NOUN
ftr-394	1073	25	or	or	CCONJ
ftr-394	1073	26	business	business	NOUN
ftr-394	1073	27	expense	expense	NOUN
ftr-394	1073	28	was	be	AUX
ftr-394	1073	29	a	a	DET
ftr-394	1073	30	question	question	NOUN
ftr-394	1073	31	of	of	ADP
ftr-394	1073	32	fact	fact	NOUN
ftr-394	1073	33	on	on	ADP
ftr-394	1073	34	which	which	PRON
ftr-394	1073	35	a	a	DET
ftr-394	1073	36	trial	trial	NOUN
ftr-394	1073	37	was	be	AUX
ftr-394	1073	38	necessary	necessary	ADJ
ftr-394	1073	39	.	.	PUNCT
ftr-394	1074	1	9	9	X
ftr-394	1074	2	.	.	X
ftr-394	1074	3	selling	sell	VERB
ftr-394	1074	4	your	your	PRON
ftr-394	1074	5	life	life	NOUN
ftr-394	1074	6	insurance	insurance	NOUN
ftr-394	1074	7	policy	policy	NOUN
ftr-394	1074	8	to	to	ADP
ftr-394	1074	9	yourself	yourself	PRON
ftr-394	1074	10	is	be	AUX
ftr-394	1074	11	not	not	PART
ftr-394	1074	12	a	a	DET
ftr-394	1074	13	transfer	transfer	NOUN
ftr-394	1074	14	for	for	ADP
ftr-394	1074	15	value	value	NOUN
ftr-394	1074	16	.	.	PUNCT
ftr-394	1075	1	rev	rev	PROPN
ftr-394	1075	2	.	.	PROPN
ftr-394	1075	3	rul	rul	PROPN
ftr-394	1075	4	.	.	PUNCT
ftr-394	1076	1	2007	2007	NUM
ftr-394	1076	2	-	-	SYM
ftr-394	1076	3	13	13	NUM
ftr-394	1076	4	,	,	PUNCT
ftr-394	1076	5	2007	2007	NUM
ftr-394	1076	6	-	-	SYM
ftr-394	1076	7	11	11	NUM
ftr-394	1076	8	i.r.b	i.r.b	NOUN
ftr-394	1076	9	.	.	PUNCT
ftr-394	1077	1	684	684	NUM
ftr-394	1077	2	(	(	PUNCT
ftr-394	1077	3	3/12/07	3/12/07	NUM
ftr-394	1077	4	)	)	PUNCT
ftr-394	1077	5	.	.	PUNCT
ftr-394	1078	1	a	a	DET
ftr-394	1078	2	grantor	grantor	NOUN
ftr-394	1078	3	who	who	PRON
ftr-394	1078	4	under	under	ADP
ftr-394	1078	5	the	the	DET
ftr-394	1078	6	grantor	grantor	NOUN
ftr-394	1078	7	trust	trust	NOUN
ftr-394	1078	8	rules	rule	NOUN
ftr-394	1078	9	is	be	AUX
ftr-394	1078	10	treated	treat	VERB
ftr-394	1078	11	as	as	ADP
ftr-394	1078	12	the	the	DET
ftr-394	1078	13	owner	owner	NOUN
ftr-394	1078	14	of	of	ADP
ftr-394	1078	15	a	a	DET
ftr-394	1078	16	trust	trust	NOUN
ftr-394	1078	17	that	that	PRON
ftr-394	1078	18	owns	own	VERB
ftr-394	1078	19	a	a	DET
ftr-394	1078	20	life	life	NOUN
ftr-394	1078	21	insurance	insurance	NOUN
ftr-394	1078	22	contract	contract	NOUN
ftr-394	1078	23	on	on	ADP
ftr-394	1078	24	the	the	DET
ftr-394	1078	25	grantor	grantor	NOUN
ftr-394	1078	26	’s	’s	PART
ftr-394	1078	27	life	life	NOUN
ftr-394	1078	28	is	be	AUX
ftr-394	1078	29	treated	treat	VERB
ftr-394	1078	30	as	as	ADP
ftr-394	1078	31	the	the	DET
ftr-394	1078	32	owner	owner	NOUN
ftr-394	1078	33	of	of	ADP
ftr-394	1078	34	the	the	DET
ftr-394	1078	35	contract	contract	NOUN
ftr-394	1078	36	for	for	ADP
ftr-394	1078	37	purposes	purpose	NOUN
ftr-394	1078	38	of	of	ADP
ftr-394	1078	39	the	the	DET
ftr-394	1078	40	transfer	transfer	NOUN
ftr-394	1078	41	for	for	ADP
ftr-394	1078	42	value	value	NOUN
ftr-394	1078	43	limitations	limitation	NOUN
ftr-394	1078	44	of	of	ADP
ftr-394	1078	45	§	§	PROPN
ftr-394	1078	46	101(a)(2	101(a)(2	NUM
ftr-394	1078	47	)	)	PUNCT
ftr-394	1078	48	.	.	PUNCT
ftr-394	1079	1	relying	rely	VERB
ftr-394	1079	2	upon	upon	SCONJ
ftr-394	1079	3	rev	rev	PROPN
ftr-394	1079	4	.	.	PROPN
ftr-394	1079	5	rul	rul	PROPN
ftr-394	1079	6	.	.	PUNCT
ftr-394	1079	7	85	85	NUM
ftr-394	1079	8	-	-	SYM
ftr-394	1079	9	13	13	NUM
ftr-394	1079	10	,	,	PUNCT
ftr-394	1079	11	1985	1985	NUM
ftr-394	1079	12	-	-	SYM
ftr-394	1079	13	1	1	NUM
ftr-394	1079	14	c.b	c.b	PROPN
ftr-394	1079	15	.	.	PROPN
ftr-394	1079	16	184	184	NUM
ftr-394	1079	17	,	,	PUNCT
ftr-394	1079	18	the	the	DET
ftr-394	1079	19	irs	irs	PROPN
ftr-394	1079	20	ruled	rule	VERB
ftr-394	1079	21	that	that	SCONJ
ftr-394	1079	22	the	the	DET
ftr-394	1079	23	transfer	transfer	NOUN
ftr-394	1079	24	of	of	ADP
ftr-394	1079	25	a	a	DET
ftr-394	1079	26	life	life	NOUN
ftr-394	1079	27	insurance	insurance	NOUN
ftr-394	1079	28	contract	contract	NOUN
ftr-394	1079	29	between	between	ADP
ftr-394	1079	30	two	two	NUM
ftr-394	1079	31	grantor	grantor	NOUN
ftr-394	1079	32	trusts	trust	NOUN
ftr-394	1079	33	that	that	PRON
ftr-394	1079	34	are	be	AUX
ftr-394	1079	35	treated	treat	VERB
ftr-394	1079	36	as	as	ADP
ftr-394	1079	37	wholly	wholly	ADV
ftr-394	1079	38	owned	own	VERB
ftr-394	1079	39	by	by	ADP
ftr-394	1079	40	the	the	DET
ftr-394	1079	41	same	same	ADJ
ftr-394	1079	42	grantor	grantor	NOUN
ftr-394	1079	43	is	be	AUX
ftr-394	1079	44	not	not	PART
ftr-394	1079	45	a	a	DET
ftr-394	1079	46	transfer	transfer	NOUN
ftr-394	1079	47	for	for	ADP
ftr-394	1079	48	value	value	NOUN
ftr-394	1079	49	766	766	NUM
ftr-394	1079	50	florida	florida	PROPN
ftr-394	1079	51	tax	tax	NOUN
ftr-394	1079	52	review	review	NOUN
ftr-394	1079	53	[	[	X
ftr-394	1079	54	vol	vol	NOUN
ftr-394	1079	55	.	.	PUNCT
ftr-394	1080	1	8	8	NUM
ftr-394	1080	2	:	:	PUNCT
ftr-394	1080	3	si	si	X
ftr-394	1080	4	within	within	ADP
ftr-394	1080	5	the	the	DET
ftr-394	1080	6	meaning	meaning	NOUN
ftr-394	1080	7	of	of	ADP
ftr-394	1080	8	§	§	PROPN
ftr-394	1080	9	101(a)(2	101(a)(2	NUM
ftr-394	1080	10	)	)	PUNCT
ftr-394	1080	11	.	.	PUNCT
ftr-394	1081	1	the	the	DET
ftr-394	1081	2	transfer	transfer	NOUN
ftr-394	1081	3	of	of	ADP
ftr-394	1081	4	a	a	DET
ftr-394	1081	5	life	life	NOUN
ftr-394	1081	6	insurance	insurance	NOUN
ftr-394	1081	7	contract	contract	NOUN
ftr-394	1081	8	to	to	ADP
ftr-394	1081	9	a	a	DET
ftr-394	1081	10	grantor	grantor	NOUN
ftr-394	1081	11	trust	trust	NOUN
ftr-394	1081	12	that	that	PRON
ftr-394	1081	13	is	be	AUX
ftr-394	1081	14	treated	treat	VERB
ftr-394	1081	15	as	as	ADP
ftr-394	1081	16	wholly	wholly	ADV
ftr-394	1081	17	owned	own	VERB
ftr-394	1081	18	by	by	ADP
ftr-394	1081	19	the	the	DET
ftr-394	1081	20	insured	insured	NOUN
ftr-394	1081	21	is	be	AUX
ftr-394	1081	22	a	a	DET
ftr-394	1081	23	transfer	transfer	NOUN
ftr-394	1081	24	to	to	ADP
ftr-394	1081	25	the	the	DET
ftr-394	1081	26	insured	insure	VERB
ftr-394	1081	27	within	within	ADP
ftr-394	1081	28	the	the	DET
ftr-394	1081	29	meaning	meaning	NOUN
ftr-394	1081	30	of	of	ADP
ftr-394	1081	31	§	§	PROPN
ftr-394	1081	32	101(a)(2)(b	101(a)(2)(b	NUM
ftr-394	1081	33	)	)	PUNCT
ftr-394	1081	34	and	and	CCONJ
ftr-394	1081	35	is	be	AUX
ftr-394	1081	36	thus	thus	ADV
ftr-394	1081	37	excepted	except	VERB
ftr-394	1081	38	from	from	ADP
ftr-394	1081	39	the	the	DET
ftr-394	1081	40	transfer	transfer	NOUN
ftr-394	1081	41	for	for	ADP
ftr-394	1081	42	value	value	NOUN
ftr-394	1081	43	limitations	limitation	NOUN
ftr-394	1081	44	under	under	ADP
ftr-394	1081	45	§	§	PROPN
ftr-394	1081	46	101(a)(2	101(a)(2	NUM
ftr-394	1081	47	)	)	PUNCT
ftr-394	1081	48	.	.	PUNCT
ftr-394	1082	1	10	10	NUM
ftr-394	1082	2	.	.	X
ftr-394	1083	1	antarctica	antarctica	PROPN
ftr-394	1083	2	is	be	AUX
ftr-394	1083	3	not	not	PART
ftr-394	1083	4	a	a	DET
ftr-394	1083	5	foreign	foreign	ADJ
ftr-394	1083	6	country	country	NOUN
ftr-394	1083	7	.	.	PUNCT
ftr-394	1084	1	income	income	NOUN
ftr-394	1084	2	earned	earn	VERB
ftr-394	1084	3	in	in	ADP
ftr-394	1084	4	“	"	PUNCT
ftr-394	1084	5	outer	outer	ADJ
ftr-394	1084	6	space	space	NOUN
ftr-394	1084	7	”	"	PUNCT
ftr-394	1084	8	is	be	AUX
ftr-394	1084	9	not	not	PART
ftr-394	1084	10	excluded	exclude	VERB
ftr-394	1084	11	foreign	foreign	ADJ
ftr-394	1084	12	source	source	NOUN
ftr-394	1084	13	compensation	compensation	NOUN
ftr-394	1084	14	.	.	PUNCT
ftr-394	1085	1	kunze	kunze	PROPN
ftr-394	1085	2	v.	v.	PROPN
ftr-394	1085	3	commissioner	commissioner	PROPN
ftr-394	1085	4	,	,	PUNCT
ftr-394	1085	5	t.c	t.c	PROPN
ftr-394	1085	6	.	.	PROPN
ftr-394	1085	7	memo	memo	NOUN
ftr-394	1085	8	.	.	PUNCT
ftr-394	1086	1	2007	2007	NUM
ftr-394	1086	2	-	-	SYM
ftr-394	1086	3	179	179	NUM
ftr-394	1086	4	(	(	PUNCT
ftr-394	1086	5	7/5/07	7/5/07	NUM
ftr-394	1086	6	)	)	PUNCT
ftr-394	1086	7	.	.	PUNCT
ftr-394	1087	1	on	on	ADP
ftr-394	1087	2	summary	summary	NOUN
ftr-394	1087	3	judgment	judgment	NOUN
ftr-394	1087	4	the	the	DET
ftr-394	1087	5	tax	tax	NOUN
ftr-394	1087	6	court	court	NOUN
ftr-394	1087	7	denied	deny	VERB
ftr-394	1087	8	claims	claim	NOUN
ftr-394	1087	9	of	of	ADP
ftr-394	1087	10	150	150	NUM
ftr-394	1087	11	individuals	individual	NOUN
ftr-394	1087	12	that	that	PRON
ftr-394	1087	13	wages	wage	NOUN
ftr-394	1087	14	earned	earn	VERB
ftr-394	1087	15	for	for	ADP
ftr-394	1087	16	services	service	NOUN
ftr-394	1087	17	performed	perform	VERB
ftr-394	1087	18	in	in	ADP
ftr-394	1087	19	antarctica	antarctica	PROPN
ftr-394	1087	20	are	be	AUX
ftr-394	1087	21	not	not	PART
ftr-394	1087	22	excluded	exclude	VERB
ftr-394	1087	23	from	from	ADP
ftr-394	1087	24	income	income	NOUN
ftr-394	1087	25	under	under	ADP
ftr-394	1087	26	§	§	PROPN
ftr-394	1087	27	911	911	NUM
ftr-394	1087	28	as	as	ADP
ftr-394	1087	29	income	income	NOUN
ftr-394	1087	30	earned	earn	VERB
ftr-394	1087	31	in	in	ADP
ftr-394	1087	32	foreign	foreign	ADJ
ftr-394	1087	33	country	country	NOUN
ftr-394	1087	34	.	.	PUNCT
ftr-394	1088	1	the	the	DET
ftr-394	1088	2	court	court	NOUN
ftr-394	1088	3	held	hold	VERB
ftr-394	1088	4	that	that	DET
ftr-394	1088	5	activity	activity	NOUN
ftr-394	1088	6	in	in	ADP
ftr-394	1088	7	antarctica	antarctica	PROPN
ftr-394	1088	8	is	be	AUX
ftr-394	1088	9	deemed	deem	VERB
ftr-394	1088	10	space	space	NOUN
ftr-394	1088	11	or	or	CCONJ
ftr-394	1088	12	ocean	ocean	NOUN
ftr-394	1088	13	activity	activity	NOUN
ftr-394	1088	14	relying	rely	VERB
ftr-394	1088	15	on	on	ADP
ftr-394	1088	16	arnett	arnett	PROPN
ftr-394	1088	17	v.	v.	PROPN
ftr-394	1088	18	commissioner	commissioner	PROPN
ftr-394	1088	19	,	,	PUNCT
ftr-394	1088	20	126	126	NUM
ftr-394	1088	21	t.c	t.c	PROPN
ftr-394	1088	22	.	.	PROPN
ftr-394	1088	23	89	89	NUM
ftr-394	1088	24	(	(	PUNCT
ftr-394	1088	25	2006	2006	NUM
ftr-394	1088	26	)	)	PUNCT
ftr-394	1088	27	,	,	PUNCT
ftr-394	1088	28	aff’d	aff’d	VERB
ftr-394	1088	29	,	,	PUNCT
ftr-394	1088	30	473	473	NUM
ftr-394	1088	31	f.3d	f.3d	NUM
ftr-394	1088	32	790	790	NUM
ftr-394	1088	33	(	(	PUNCT
ftr-394	1088	34	7th	7th	ADJ
ftr-394	1088	35	cir	cir	NOUN
ftr-394	1088	36	.	.	PUNCT
ftr-394	1088	37	2007	2007	NUM
ftr-394	1088	38	)	)	PUNCT
ftr-394	1088	39	.	.	PUNCT
ftr-394	1089	1	11	11	NUM
ftr-394	1089	2	.	.	X
ftr-394	1090	1	you	you	PRON
ftr-394	1090	2	have	have	VERB
ftr-394	1090	3	to	to	PART
ftr-394	1090	4	prove	prove	VERB
ftr-394	1090	5	physical	physical	ADJ
ftr-394	1090	6	injury	injury	NOUN
ftr-394	1090	7	,	,	PUNCT
ftr-394	1090	8	not	not	PART
ftr-394	1090	9	just	just	ADV
ftr-394	1090	10	allege	allege	VERB
ftr-394	1090	11	it	it	PRON
ftr-394	1090	12	.	.	PUNCT
ftr-394	1091	1	gibson	gibson	PROPN
ftr-394	1091	2	v.	v.	PROPN
ftr-394	1091	3	commissioner	commissioner	PROPN
ftr-394	1091	4	,	,	PUNCT
ftr-394	1091	5	t.c	t.c	PROPN
ftr-394	1091	6	.	.	PROPN
ftr-394	1091	7	memo	memo	NOUN
ftr-394	1091	8	.	.	PUNCT
ftr-394	1092	1	2007	2007	NUM
ftr-394	1092	2	-	-	SYM
ftr-394	1092	3	224	224	NUM
ftr-394	1092	4	(	(	PUNCT
ftr-394	1092	5	8/13/07	8/13/07	NUM
ftr-394	1092	6	)	)	PUNCT
ftr-394	1092	7	.	.	PUNCT
ftr-394	1093	1	the	the	DET
ftr-394	1093	2	taxpayer	taxpayer	NOUN
ftr-394	1093	3	received	receive	VERB
ftr-394	1093	4	a	a	DET
ftr-394	1093	5	damage	damage	NOUN
ftr-394	1093	6	award	award	NOUN
ftr-394	1093	7	pursuant	pursuant	VERB
ftr-394	1093	8	to	to	ADP
ftr-394	1093	9	a	a	DET
ftr-394	1093	10	consent	consent	NOUN
ftr-394	1093	11	decree	decree	NOUN
ftr-394	1093	12	entered	enter	VERB
ftr-394	1093	13	in	in	ADP
ftr-394	1093	14	a	a	DET
ftr-394	1093	15	class	class	NOUN
ftr-394	1093	16	action	action	NOUN
ftr-394	1093	17	lawsuit	lawsuit	NOUN
ftr-394	1093	18	that	that	PRON
ftr-394	1093	19	provided	provide	VERB
ftr-394	1093	20	payments	payment	NOUN
ftr-394	1093	21	for	for	ADP
ftr-394	1093	22	violation	violation	NOUN
ftr-394	1093	23	of	of	ADP
ftr-394	1093	24	civil	civil	ADJ
ftr-394	1093	25	rights	right	NOUN
ftr-394	1093	26	,	,	PUNCT
ftr-394	1093	27	emotional	emotional	ADJ
ftr-394	1093	28	distress	distress	NOUN
ftr-394	1093	29	,	,	PUNCT
ftr-394	1093	30	physical	physical	ADJ
ftr-394	1093	31	injuries	injury	NOUN
ftr-394	1093	32	,	,	PUNCT
ftr-394	1093	33	and	and	CCONJ
ftr-394	1093	34	physical	physical	ADJ
ftr-394	1093	35	sickness	sickness	NOUN
ftr-394	1093	36	.	.	PUNCT
ftr-394	1094	1	judge	judge	PROPN
ftr-394	1094	2	vasquez	vasquez	PROPN
ftr-394	1094	3	held	hold	VERB
ftr-394	1094	4	that	that	SCONJ
ftr-394	1094	5	no	no	DET
ftr-394	1094	6	portion	portion	NOUN
ftr-394	1094	7	of	of	ADP
ftr-394	1094	8	the	the	DET
ftr-394	1094	9	damage	damage	NOUN
ftr-394	1094	10	award	award	NOUN
ftr-394	1094	11	was	be	AUX
ftr-394	1094	12	received	receive	VERB
ftr-394	1094	13	on	on	ADP
ftr-394	1094	14	account	account	NOUN
ftr-394	1094	15	of	of	ADP
ftr-394	1094	16	personal	personal	ADJ
ftr-394	1094	17	physical	physical	ADJ
ftr-394	1094	18	injury	injury	NOUN
ftr-394	1094	19	or	or	CCONJ
ftr-394	1094	20	physical	physical	ADJ
ftr-394	1094	21	sickness	sickness	NOUN
ftr-394	1094	22	,	,	PUNCT
ftr-394	1094	23	because	because	SCONJ
ftr-394	1094	24	the	the	DET
ftr-394	1094	25	taxpayer	taxpayer	NOUN
ftr-394	1094	26	failed	fail	VERB
ftr-394	1094	27	to	to	PART
ftr-394	1094	28	prove	prove	VERB
ftr-394	1094	29	to	to	ADP
ftr-394	1094	30	the	the	DET
ftr-394	1094	31	tax	tax	NOUN
ftr-394	1094	32	court	court	NOUN
ftr-394	1094	33	that	that	SCONJ
ftr-394	1094	34	the	the	DET
ftr-394	1094	35	defendant	defendant	NOUN
ftr-394	1094	36	in	in	ADP
ftr-394	1094	37	the	the	DET
ftr-394	1094	38	class	class	NOUN
ftr-394	1094	39	action	action	NOUN
ftr-394	1094	40	lawsuit	lawsuit	NOUN
ftr-394	1094	41	caused	cause	VERB
ftr-394	1094	42	his	his	PRON
ftr-394	1094	43	alleged	allege	VERB
ftr-394	1094	44	personal	personal	ADJ
ftr-394	1094	45	physical	physical	ADJ
ftr-394	1094	46	injury	injury	NOUN
ftr-394	1094	47	or	or	CCONJ
ftr-394	1094	48	physical	physical	ADJ
ftr-394	1094	49	sickness	sickness	NOUN
ftr-394	1094	50	.	.	PUNCT
ftr-394	1095	1	12	12	NUM
ftr-394	1095	2	.	.	PUNCT
ftr-394	1096	1	no	no	DET
ftr-394	1096	2	exclusion	exclusion	NOUN
ftr-394	1096	3	for	for	ADP
ftr-394	1096	4	punitive	punitive	ADJ
ftr-394	1096	5	damages	damage	NOUN
ftr-394	1096	6	in	in	ADP
ftr-394	1096	7	a	a	DET
ftr-394	1096	8	wrongful	wrongful	ADJ
ftr-394	1096	9	death	death	NOUN
ftr-394	1096	10	deep	deep	ADV
ftr-394	1096	11	in	in	ADP
ftr-394	1096	12	the	the	DET
ftr-394	1096	13	heart	heart	NOUN
ftr-394	1096	14	of	of	ADP
ftr-394	1096	15	texas	texas	PROPN
ftr-394	1096	16	,	,	PUNCT
ftr-394	1096	17	even	even	ADV
ftr-394	1096	18	though	though	SCONJ
ftr-394	1096	19	there	there	PRON
ftr-394	1096	20	is	be	VERB
ftr-394	1096	21	an	an	DET
ftr-394	1096	22	exclusion	exclusion	NOUN
ftr-394	1096	23	where	where	SCONJ
ftr-394	1096	24	the	the	DET
ftr-394	1096	25	stars	star	NOUN
ftr-394	1096	26	fell	fall	VERB
ftr-394	1096	27	on	on	ADP
ftr-394	1096	28	alabama.4	alabama.4	PROPN
ftr-394	1096	29	benavides	benavides	PROPN
ftr-394	1096	30	v.	v.	PROPN
ftr-394	1096	31	united	united	PROPN
ftr-394	1096	32	states	states	PROPN
ftr-394	1096	33	,	,	PUNCT
ftr-394	1096	34	497	497	NUM
ftr-394	1096	35	f.3d	f.3d	NUM
ftr-394	1096	36	526	526	NUM
ftr-394	1096	37	(	(	PUNCT
ftr-394	1096	38	5th	5th	ADJ
ftr-394	1096	39	cir	cir	NOUN
ftr-394	1096	40	.	.	PUNCT
ftr-394	1097	1	8/17/07	8/17/07	NUM
ftr-394	1097	2	)	)	PUNCT
ftr-394	1097	3	.	.	PUNCT
ftr-394	1098	1	punitive	punitive	ADJ
ftr-394	1098	2	damages	damage	NOUN
ftr-394	1098	3	received	receive	VERB
ftr-394	1098	4	in	in	ADP
ftr-394	1098	5	a	a	DET
ftr-394	1098	6	wrongful	wrongful	ADJ
ftr-394	1098	7	death	death	NOUN
ftr-394	1098	8	suit	suit	NOUN
ftr-394	1098	9	under	under	ADP
ftr-394	1098	10	texas	texas	PROPN
ftr-394	1098	11	law	law	NOUN
ftr-394	1098	12	were	be	AUX
ftr-394	1098	13	not	not	PART
ftr-394	1098	14	excludable	excludable	ADJ
ftr-394	1098	15	under	under	ADP
ftr-394	1098	16	§	§	PROPN
ftr-394	1098	17	104(c	104(c	PROPN
ftr-394	1098	18	)	)	PUNCT
ftr-394	1098	19	,	,	PUNCT
ftr-394	1098	20	because	because	SCONJ
ftr-394	1098	21	texas	texas	PROPN
ftr-394	1098	22	law	law	NOUN
ftr-394	1098	23	provides	provide	VERB
ftr-394	1098	24	for	for	ADP
ftr-394	1098	25	both	both	CCONJ
ftr-394	1098	26	compensatory	compensatory	ADJ
ftr-394	1098	27	and	and	CCONJ
ftr-394	1098	28	punitive	punitive	ADJ
ftr-394	1098	29	damages	damage	NOUN
ftr-394	1098	30	in	in	ADP
ftr-394	1098	31	wrongful	wrongful	ADJ
ftr-394	1098	32	death	death	NOUN
ftr-394	1098	33	suits	suit	NOUN
ftr-394	1098	34	.	.	PUNCT
ftr-394	1099	1	13	13	NUM
ftr-394	1099	2	.	.	X
ftr-394	1100	1	all	all	DET
ftr-394	1100	2	social	social	ADJ
ftr-394	1100	3	security	security	NOUN
ftr-394	1100	4	benefits	benefit	NOUN
ftr-394	1100	5	are	be	AUX
ftr-394	1100	6	taxed	tax	VERB
ftr-394	1100	7	the	the	DET
ftr-394	1100	8	same	same	ADJ
ftr-394	1100	9	way	way	NOUN
ftr-394	1100	10	,	,	PUNCT
ftr-394	1100	11	regardless	regardless	ADV
ftr-394	1100	12	of	of	ADP
ftr-394	1100	13	why	why	SCONJ
ftr-394	1100	14	you	you	PRON
ftr-394	1100	15	collect	collect	VERB
ftr-394	1100	16	them	they	PRON
ftr-394	1100	17	.	.	PUNCT
ftr-394	1101	1	green	green	PROPN
ftr-394	1101	2	v.	v.	PROPN
ftr-394	1101	3	commissioner	commissioner	PROPN
ftr-394	1101	4	,	,	PUNCT
ftr-394	1101	5	t.c	t.c	PROPN
ftr-394	1101	6	.	.	PROPN
ftr-394	1101	7	memo	memo	NOUN
ftr-394	1101	8	.	.	PUNCT
ftr-394	1102	1	2007	2007	NUM
ftr-394	1102	2	-	-	SYM
ftr-394	1102	3	217	217	NUM
ftr-394	1102	4	(	(	PUNCT
ftr-394	1102	5	8/7/07	8/7/07	NUM
ftr-394	1102	6	)	)	PUNCT
ftr-394	1102	7	.	.	PUNCT
ftr-394	1103	1	the	the	DET
ftr-394	1103	2	exclusion	exclusion	NOUN
ftr-394	1103	3	under	under	ADP
ftr-394	1103	4	§	§	PROPN
ftr-394	1103	5	104(a)(1	104(a)(1	NUM
ftr-394	1103	6	)	)	PUNCT
ftr-394	1103	7	(	(	PUNCT
ftr-394	1103	8	dealing	deal	VERB
ftr-394	1103	9	with	with	ADP
ftr-394	1103	10	worker	worker	NOUN
ftr-394	1103	11	’s	’s	PART
ftr-394	1103	12	compensation	compensation	NOUN
ftr-394	1103	13	)	)	PUNCT
ftr-394	1103	14	does	do	AUX
ftr-394	1103	15	not	not	PART
ftr-394	1103	16	apply	apply	VERB
ftr-394	1103	17	to	to	ADP
ftr-394	1103	18	social	social	ADJ
ftr-394	1103	19	security	security	NOUN
ftr-394	1103	20	disability	disability	NOUN
ftr-394	1103	21	benefits	benefit	NOUN
ftr-394	1103	22	,	,	PUNCT
ftr-394	1103	23	the	the	DET
ftr-394	1103	24	tax	tax	NOUN
ftr-394	1103	25	treatment	treatment	NOUN
ftr-394	1103	26	of	of	ADP
ftr-394	1103	27	which	which	PRON
ftr-394	1103	28	are	be	AUX
ftr-394	1103	29	determined	determine	VERB
ftr-394	1103	30	under	under	ADP
ftr-394	1103	31	§	§	PROPN
ftr-394	1103	32	86	86	NUM
ftr-394	1103	33	.	.	PUNCT
ftr-394	1104	1	social	social	ADJ
ftr-394	1104	2	security	security	NOUN
ftr-394	1104	3	disability	disability	NOUN
ftr-394	1104	4	benefits	benefit	NOUN
ftr-394	1104	5	are	be	AUX
ftr-394	1104	6	taxed	tax	VERB
ftr-394	1104	7	in	in	ADP
ftr-394	1104	8	the	the	DET
ftr-394	1104	9	same	same	ADJ
ftr-394	1104	10	manner	manner	NOUN
ftr-394	1104	11	as	as	ADP
ftr-394	1104	12	social	social	ADJ
ftr-394	1104	13	security	security	NOUN
ftr-394	1104	14	old	old	ADJ
ftr-394	1104	15	-	-	PUNCT
ftr-394	1104	16	age	age	NOUN
ftr-394	1104	17	4	4	NUM
ftr-394	1104	18	.	.	PUNCT
ftr-394	1105	1	the	the	DET
ftr-394	1105	2	difference	difference	NOUN
ftr-394	1105	3	is	be	AUX
ftr-394	1105	4	that	that	SCONJ
ftr-394	1105	5	§	§	PROPN
ftr-394	1105	6	104(c	104(c	PROPN
ftr-394	1105	7	)	)	PUNCT
ftr-394	1105	8	is	be	AUX
ftr-394	1105	9	directed	direct	VERB
ftr-394	1105	10	at	at	ADP
ftr-394	1105	11	only	only	ADV
ftr-394	1105	12	alabama	alabama	PROPN
ftr-394	1105	13	where	where	SCONJ
ftr-394	1105	14	the	the	DET
ftr-394	1105	15	sole	sole	ADJ
ftr-394	1105	16	remedy	remedy	NOUN
ftr-394	1105	17	for	for	ADP
ftr-394	1105	18	wrongful	wrongful	ADJ
ftr-394	1105	19	death	death	NOUN
ftr-394	1105	20	is	be	AUX
ftr-394	1105	21	denoted	denote	VERB
ftr-394	1105	22	“	"	PUNCT
ftr-394	1105	23	punitive	punitive	ADJ
ftr-394	1105	24	damages	damage	NOUN
ftr-394	1105	25	.	.	PUNCT
ftr-394	1105	26	”	"	PUNCT
ftr-394	1106	1	ala	ala	PROPN
ftr-394	1106	2	.	.	PUNCT
ftr-394	1106	3	code	code	PROPN
ftr-394	1106	4	§	§	PROPN
ftr-394	1106	5	§	§	PROPN
ftr-394	1106	6	6	6	NUM
ftr-394	1106	7	-	-	SYM
ftr-394	1106	8	5	5	NUM
ftr-394	1106	9	-	-	SYM
ftr-394	1106	10	391	391	NUM
ftr-394	1106	11	,	,	PUNCT
ftr-394	1106	12	65	65	NUM
ftr-394	1106	13	-	-	SYM
ftr-394	1106	14	410	410	NUM
ftr-394	1106	15	and	and	CCONJ
ftr-394	1106	16	6	6	NUM
ftr-394	1106	17	-	-	SYM
ftr-394	1106	18	11	11	NUM
ftr-394	1106	19	-	-	SYM
ftr-394	1106	20	20	20	NUM
ftr-394	1106	21	.	.	PUNCT
ftr-394	1107	1	the	the	DET
ftr-394	1107	2	reference	reference	NOUN
ftr-394	1107	3	to	to	ADP
ftr-394	1107	4	falling	fall	VERB
ftr-394	1107	5	stars	star	NOUN
ftr-394	1107	6	is	be	AUX
ftr-394	1107	7	to	to	ADP
ftr-394	1107	8	an	an	DET
ftr-394	1107	9	1833	1833	NUM
ftr-394	1107	10	leonid	leonid	PROPN
ftr-394	1107	11	meteor	meteor	PROPN
ftr-394	1107	12	shower	shower	NOUN
ftr-394	1107	13	,	,	PUNCT
ftr-394	1107	14	commemorated	commemorate	VERB
ftr-394	1107	15	a	a	DET
ftr-394	1107	16	century	century	NOUN
ftr-394	1107	17	later	later	ADV
ftr-394	1107	18	by	by	ADP
ftr-394	1107	19	a	a	DET
ftr-394	1107	20	jazz	jazz	NOUN
ftr-394	1107	21	song	song	NOUN
ftr-394	1107	22	.	.	PUNCT
ftr-394	1108	1	2008	2008	NUM
ftr-394	1108	2	]	]	PUNCT
ftr-394	1109	1	recent	recent	ADJ
ftr-394	1109	2	developments	development	NOUN
ftr-394	1109	3	in	in	ADP
ftr-394	1109	4	federal	federal	ADJ
ftr-394	1109	5	income	income	NOUN
ftr-394	1109	6	taxation	taxation	NOUN
ftr-394	1109	7	767	767	NUM
ftr-394	1109	8	benefits	benefit	NOUN
ftr-394	1109	9	,	,	PUNCT
ftr-394	1109	10	because	because	SCONJ
ftr-394	1109	11	the	the	DET
ftr-394	1109	12	social	social	ADJ
ftr-394	1109	13	security	security	NOUN
ftr-394	1109	14	act	act	NOUN
ftr-394	1109	15	provides	provide	VERB
ftr-394	1109	16	for	for	ADP
ftr-394	1109	17	disability	disability	NOUN
ftr-394	1109	18	benefits	benefit	NOUN
ftr-394	1109	19	for	for	ADP
ftr-394	1109	20	an	an	DET
ftr-394	1109	21	injury	injury	NOUN
ftr-394	1109	22	regardless	regardless	ADV
ftr-394	1109	23	of	of	ADP
ftr-394	1109	24	whether	whether	SCONJ
ftr-394	1109	25	the	the	DET
ftr-394	1109	26	injury	injury	NOUN
ftr-394	1109	27	occurred	occur	VERB
ftr-394	1109	28	in	in	ADP
ftr-394	1109	29	the	the	DET
ftr-394	1109	30	course	course	NOUN
ftr-394	1109	31	of	of	ADP
ftr-394	1109	32	employment	employment	NOUN
ftr-394	1109	33	.	.	PUNCT
ftr-394	1110	1	14	14	NUM
ftr-394	1110	2	.	.	PUNCT
ftr-394	1111	1	congress	congress	PROPN
ftr-394	1111	2	provides	provide	VERB
ftr-394	1111	3	tax	tax	NOUN
ftr-394	1111	4	relief	relief	NOUN
ftr-394	1111	5	for	for	ADP
ftr-394	1111	6	sub	sub	ADJ
ftr-394	1111	7	-	-	ADJ
ftr-394	1111	8	prime	prime	ADJ
ftr-394	1111	9	mortgage	mortgage	NOUN
ftr-394	1111	10	borrowers	borrower	NOUN
ftr-394	1111	11	.	.	PUNCT
ftr-394	1112	1	the	the	DET
ftr-394	1112	2	mortgage	mortgage	NOUN
ftr-394	1112	3	forgiveness	forgiveness	NOUN
ftr-394	1112	4	debt	debt	NOUN
ftr-394	1112	5	relief	relief	NOUN
ftr-394	1112	6	act	act	NOUN
ftr-394	1112	7	of	of	ADP
ftr-394	1112	8	2007	2007	NUM
ftr-394	1112	9	added	add	VERB
ftr-394	1112	10	new	new	ADJ
ftr-394	1112	11	§	§	PROPN
ftr-394	1112	12	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-394	1112	13	)	)	PUNCT
ftr-394	1112	14	,	,	PUNCT
ftr-394	1112	15	which	which	PRON
ftr-394	1112	16	excludes	exclude	VERB
ftr-394	1112	17	from	from	ADP
ftr-394	1112	18	gross	gross	ADJ
ftr-394	1112	19	income	income	NOUN
ftr-394	1112	20	the	the	DET
ftr-394	1112	21	discharge	discharge	NOUN
ftr-394	1112	22	of	of	ADP
ftr-394	1112	23	“	"	PUNCT
ftr-394	1112	24	qualified	qualified	ADJ
ftr-394	1112	25	principal	principal	ADJ
ftr-394	1112	26	residence	residence	NOUN
ftr-394	1112	27	indebtedness	indebtedness	NOUN
ftr-394	1112	28	”	"	PUNCT
ftr-394	1112	29	(	(	PUNCT
ftr-394	1112	30	qpri	qpri	NOUN
ftr-394	1112	31	)	)	PUNCT
ftr-394	1112	32	that	that	PRON
ftr-394	1112	33	takes	take	VERB
ftr-394	1112	34	place	place	NOUN
ftr-394	1112	35	on	on	ADP
ftr-394	1112	36	or	or	CCONJ
ftr-394	1112	37	after	after	ADP
ftr-394	1112	38	1/1/07	1/1/07	NUM
ftr-394	1112	39	and	and	CCONJ
ftr-394	1112	40	before	before	ADP
ftr-394	1112	41	1/1/10	1/1/10	NUM
ftr-394	1112	42	.	.	PUNCT
ftr-394	1113	1	the	the	DET
ftr-394	1113	2	provision	provision	NOUN
ftr-394	1113	3	is	be	AUX
ftr-394	1113	4	,	,	PUNCT
ftr-394	1113	5	of	of	ADP
ftr-394	1113	6	course	course	NOUN
ftr-394	1113	7	,	,	PUNCT
ftr-394	1113	8	a	a	DET
ftr-394	1113	9	legislative	legislative	ADJ
ftr-394	1113	10	response	response	NOUN
ftr-394	1113	11	to	to	ADP
ftr-394	1113	12	the	the	DET
ftr-394	1113	13	subprime	subprime	ADJ
ftr-394	1113	14	mortgage	mortgage	NOUN
ftr-394	1113	15	loan	loan	NOUN
ftr-394	1113	16	crisis	crisis	NOUN
ftr-394	1113	17	.	.	PUNCT
ftr-394	1114	1	qpri	qpri	NOUN
ftr-394	1114	2	is	be	AUX
ftr-394	1114	3	defined	define	VERB
ftr-394	1114	4	as	as	ADP
ftr-394	1114	5	acquisition	acquisition	NOUN
ftr-394	1114	6	indebtedness	indebtedness	NOUN
ftr-394	1114	7	,	,	PUNCT
ftr-394	1114	8	a	a	DET
ftr-394	1114	9	loan	loan	NOUN
ftr-394	1114	10	on	on	ADP
ftr-394	1114	11	a	a	DET
ftr-394	1114	12	taxpayer	taxpayer	NOUN
ftr-394	1114	13	’s	’s	PART
ftr-394	1114	14	principal	principal	ADJ
ftr-394	1114	15	residence	residence	NOUN
ftr-394	1114	16	,	,	PUNCT
ftr-394	1114	17	as	as	SCONJ
ftr-394	1114	18	defined	define	VERB
ftr-394	1114	19	in	in	ADP
ftr-394	1114	20	§	§	PROPN
ftr-394	1114	21	163(h)(3)(b	163(h)(3)(b	NUM
ftr-394	1114	22	)	)	PUNCT
ftr-394	1114	23	,	,	PUNCT
ftr-394	1114	24	except	except	SCONJ
ftr-394	1114	25	that	that	SCONJ
ftr-394	1114	26	for	for	ADP
ftr-394	1114	27	purposes	purpose	NOUN
ftr-394	1114	28	of	of	ADP
ftr-394	1114	29	§	§	PROPN
ftr-394	1114	30	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-394	1114	31	)	)	PUNCT
ftr-394	1114	32	the	the	DET
ftr-394	1114	33	ceilings	ceiling	NOUN
ftr-394	1114	34	are	be	AUX
ftr-394	1114	35	$	$	SYM
ftr-394	1114	36	2,000,000	2,000,000	NUM
ftr-394	1114	37	(	(	PUNCT
ftr-394	1114	38	for	for	ADP
ftr-394	1114	39	married	married	ADJ
ftr-394	1114	40	couples	couple	NOUN
ftr-394	1114	41	filing	file	VERB
ftr-394	1114	42	joint	joint	ADJ
ftr-394	1114	43	returns	return	NOUN
ftr-394	1114	44	)	)	PUNCT
ftr-394	1114	45	and	and	CCONJ
ftr-394	1114	46	$	$	SYM
ftr-394	1114	47	1,000,000	1,000,000	NUM
ftr-394	1114	48	(	(	PUNCT
ftr-394	1114	49	for	for	ADP
ftr-394	1114	50	other	other	ADJ
ftr-394	1114	51	taxpayers	taxpayer	NOUN
ftr-394	1114	52	)	)	PUNCT
ftr-394	1114	53	.	.	PUNCT
ftr-394	1115	1	qpri	qpri	NOUN
ftr-394	1115	2	does	do	AUX
ftr-394	1115	3	not	not	PART
ftr-394	1115	4	include	include	VERB
ftr-394	1115	5	(	(	PUNCT
ftr-394	1115	6	1	1	X
ftr-394	1115	7	)	)	PUNCT
ftr-394	1115	8	indebtedness	indebtedness	NOUN
ftr-394	1115	9	on	on	ADP
ftr-394	1115	10	a	a	DET
ftr-394	1115	11	home	home	NOUN
ftr-394	1115	12	that	that	PRON
ftr-394	1115	13	is	be	AUX
ftr-394	1115	14	not	not	PART
ftr-394	1115	15	the	the	DET
ftr-394	1115	16	taxpayer	taxpayer	NOUN
ftr-394	1115	17	’s	’s	PART
ftr-394	1115	18	principal	principal	ADJ
ftr-394	1115	19	residence	residence	NOUN
ftr-394	1115	20	,	,	PUNCT
ftr-394	1115	21	or	or	CCONJ
ftr-394	1115	22	(	(	PUNCT
ftr-394	1115	23	2	2	X
ftr-394	1115	24	)	)	PUNCT
ftr-394	1115	25	home	home	NOUN
ftr-394	1115	26	equity	equity	NOUN
ftr-394	1115	27	indebtedness	indebtedness	NOUN
ftr-394	1115	28	.	.	PUNCT
ftr-394	1116	1	the	the	DET
ftr-394	1116	2	exclusion	exclusion	NOUN
ftr-394	1116	3	is	be	AUX
ftr-394	1116	4	not	not	PART
ftr-394	1116	5	available	available	ADJ
ftr-394	1116	6	if	if	SCONJ
ftr-394	1116	7	the	the	DET
ftr-394	1116	8	discharge	discharge	NOUN
ftr-394	1116	9	is	be	AUX
ftr-394	1116	10	not	not	PART
ftr-394	1116	11	on	on	ADP
ftr-394	1116	12	account	account	NOUN
ftr-394	1116	13	of	of	ADP
ftr-394	1116	14	either	either	CCONJ
ftr-394	1116	15	(	(	PUNCT
ftr-394	1116	16	1	1	X
ftr-394	1116	17	)	)	PUNCT
ftr-394	1116	18	a	a	DET
ftr-394	1116	19	decline	decline	NOUN
ftr-394	1116	20	in	in	ADP
ftr-394	1116	21	the	the	DET
ftr-394	1116	22	value	value	NOUN
ftr-394	1116	23	of	of	ADP
ftr-394	1116	24	the	the	DET
ftr-394	1116	25	home	home	NOUN
ftr-394	1116	26	or	or	CCONJ
ftr-394	1116	27	(	(	PUNCT
ftr-394	1116	28	2	2	X
ftr-394	1116	29	)	)	PUNCT
ftr-394	1116	30	the	the	DET
ftr-394	1116	31	financial	financial	ADJ
ftr-394	1116	32	condition	condition	NOUN
ftr-394	1116	33	of	of	ADP
ftr-394	1116	34	the	the	DET
ftr-394	1116	35	taxpayer	taxpayer	NOUN
ftr-394	1116	36	.	.	PUNCT
ftr-394	1117	1	the	the	DET
ftr-394	1117	2	taxpayer	taxpayer	NOUN
ftr-394	1117	3	’s	’s	PART
ftr-394	1117	4	basis	basis	NOUN
ftr-394	1117	5	in	in	ADP
ftr-394	1117	6	the	the	DET
ftr-394	1117	7	principal	principal	ADJ
ftr-394	1117	8	residence	residence	NOUN
ftr-394	1117	9	must	must	AUX
ftr-394	1117	10	be	be	AUX
ftr-394	1117	11	reduced	reduce	VERB
ftr-394	1117	12	by	by	ADP
ftr-394	1117	13	the	the	DET
ftr-394	1117	14	amount	amount	NOUN
ftr-394	1117	15	excluded	exclude	VERB
ftr-394	1117	16	under	under	ADP
ftr-394	1117	17	§	§	PROPN
ftr-394	1117	18	108(a)(1)(e	108(a)(1)(e	PROPN
ftr-394	1117	19	)	)	PUNCT
ftr-394	1117	20	.	.	PUNCT
ftr-394	1118	1	if	if	SCONJ
ftr-394	1118	2	only	only	ADV
ftr-394	1118	3	a	a	DET
ftr-394	1118	4	portion	portion	NOUN
ftr-394	1118	5	of	of	ADP
ftr-394	1118	6	the	the	DET
ftr-394	1118	7	cancelled	cancel	VERB
ftr-394	1118	8	debt	debt	NOUN
ftr-394	1118	9	is	be	AUX
ftr-394	1118	10	qpri	qpri	NOUN
ftr-394	1118	11	,	,	PUNCT
ftr-394	1118	12	the	the	DET
ftr-394	1118	13	exclusion	exclusion	NOUN
ftr-394	1118	14	applies	apply	VERB
ftr-394	1118	15	only	only	ADV
ftr-394	1118	16	to	to	ADP
ftr-394	1118	17	the	the	DET
ftr-394	1118	18	extent	extent	NOUN
ftr-394	1118	19	the	the	DET
ftr-394	1118	20	amount	amount	NOUN
ftr-394	1118	21	discharged	discharge	VERB
ftr-394	1118	22	exceeds	exceed	VERB
ftr-394	1118	23	the	the	DET
ftr-394	1118	24	non	non	ADJ
ftr-394	1118	25	-	-	ADJ
ftr-394	1118	26	qpri	qpri	ADJ
ftr-394	1118	27	portion	portion	NOUN
ftr-394	1118	28	of	of	ADP
ftr-394	1118	29	the	the	DET
ftr-394	1118	30	loan	loan	NOUN
ftr-394	1118	31	.	.	PUNCT
ftr-394	1119	1	if	if	SCONJ
ftr-394	1119	2	a	a	DET
ftr-394	1119	3	taxpayer	taxpayer	NOUN
ftr-394	1119	4	qualifies	qualify	VERB
ftr-394	1119	5	for	for	ADP
ftr-394	1119	6	both	both	CCONJ
ftr-394	1119	7	the	the	DET
ftr-394	1119	8	qpri	qpri	NOUN
ftr-394	1119	9	exclusion	exclusion	NOUN
ftr-394	1119	10	and	and	CCONJ
ftr-394	1119	11	the	the	DET
ftr-394	1119	12	insolvency	insolvency	NOUN
ftr-394	1119	13	exclusion	exclusion	NOUN
ftr-394	1119	14	of	of	ADP
ftr-394	1119	15	§	§	PROPN
ftr-394	1119	16	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-394	1119	17	)	)	PUNCT
ftr-394	1119	18	,	,	PUNCT
ftr-394	1119	19	the	the	DET
ftr-394	1119	20	qpri	qpri	NOUN
ftr-394	1119	21	exclusion	exclusion	NOUN
ftr-394	1119	22	applies	apply	VERB
ftr-394	1119	23	unless	unless	SCONJ
ftr-394	1119	24	the	the	DET
ftr-394	1119	25	taxpayer	taxpayer	NOUN
ftr-394	1119	26	elects	elect	VERB
ftr-394	1119	27	the	the	DET
ftr-394	1119	28	application	application	NOUN
ftr-394	1119	29	of	of	ADP
ftr-394	1119	30	the	the	DET
ftr-394	1119	31	insolvency	insolvency	NOUN
ftr-394	1119	32	exclusion	exclusion	NOUN
ftr-394	1119	33	.	.	PUNCT
ftr-394	1120	1	c.	c.	NOUN
ftr-394	1120	2	profit	profit	NOUN
ftr-394	1120	3	-	-	PUNCT
ftr-394	1120	4	seeking	seek	VERB
ftr-394	1120	5	individual	individual	ADJ
ftr-394	1120	6	deductions	deduction	NOUN
ftr-394	1120	7	1	1	NUM
ftr-394	1120	8	.	.	PUNCT
ftr-394	1121	1	this	this	DET
ftr-394	1121	2	one	one	NOUN
ftr-394	1121	3	can	can	AUX
ftr-394	1121	4	bite	bite	VERB
ftr-394	1121	5	a	a	DET
ftr-394	1121	6	lawyer	lawyer	NOUN
ftr-394	1121	7	/	/	SYM
ftr-394	1121	8	fiduciary	fiduciary	NOUN
ftr-394	1121	9	who	who	PRON
ftr-394	1121	10	is	be	AUX
ftr-394	1121	11	employed	employ	VERB
ftr-394	1121	12	by	by	ADP
ftr-394	1121	13	his	his	PRON
ftr-394	1121	14	own	own	ADJ
ftr-394	1121	15	psc	psc	NOUN
ftr-394	1121	16	if	if	SCONJ
ftr-394	1121	17	you	you	PRON
ftr-394	1121	18	’re	’re	VERB
ftr-394	1121	19	not	not	PART
ftr-394	1121	20	careful	careful	ADJ
ftr-394	1121	21	.	.	PUNCT
ftr-394	1122	1	chaplin	chaplin	PROPN
ftr-394	1122	2	v.	v.	PROPN
ftr-394	1122	3	commissioner	commissioner	PROPN
ftr-394	1122	4	,	,	PUNCT
ftr-394	1122	5	t.c	t.c	PROPN
ftr-394	1122	6	.	.	PROPN
ftr-394	1122	7	memo	memo	NOUN
ftr-394	1122	8	.	.	PUNCT
ftr-394	1123	1	2007	2007	NUM
ftr-394	1123	2	-	-	SYM
ftr-394	1123	3	58	58	NUM
ftr-394	1123	4	(	(	PUNCT
ftr-394	1123	5	3/12/07	3/12/07	PROPN
ftr-394	1123	6	)	)	PUNCT
ftr-394	1123	7	.	.	PUNCT
ftr-394	1124	1	judge	judge	PROPN
ftr-394	1124	2	haines	haine	NOUN
ftr-394	1124	3	held	hold	VERB
ftr-394	1124	4	that	that	SCONJ
ftr-394	1124	5	the	the	DET
ftr-394	1124	6	expenses	expense	NOUN
ftr-394	1124	7	of	of	ADP
ftr-394	1124	8	a	a	DET
ftr-394	1124	9	professional	professional	ADJ
ftr-394	1124	10	fiduciary	fiduciary	NOUN
ftr-394	1124	11	who	who	PRON
ftr-394	1124	12	was	be	AUX
ftr-394	1124	13	employed	employ	VERB
ftr-394	1124	14	by	by	ADP
ftr-394	1124	15	a	a	DET
ftr-394	1124	16	corporation	corporation	NOUN
ftr-394	1124	17	in	in	ADP
ftr-394	1124	18	which	which	PRON
ftr-394	1124	19	he	he	PRON
ftr-394	1124	20	was	be	AUX
ftr-394	1124	21	a	a	DET
ftr-394	1124	22	shareholder	shareholder	NOUN
ftr-394	1124	23	,	,	PUNCT
ftr-394	1124	24	but	but	CCONJ
ftr-394	1124	25	which	which	PRON
ftr-394	1124	26	was	be	AUX
ftr-394	1124	27	not	not	PART
ftr-394	1124	28	itself	itself	PRON
ftr-394	1124	29	authorized	authorize	VERB
ftr-394	1124	30	to	to	PART
ftr-394	1124	31	serve	serve	VERB
ftr-394	1124	32	a	a	DET
ftr-394	1124	33	fiduciary	fiduciary	ADJ
ftr-394	1124	34	and	and	CCONJ
ftr-394	1124	35	conducted	conduct	VERB
ftr-394	1124	36	business	business	NOUN
ftr-394	1124	37	by	by	ADP
ftr-394	1124	38	having	have	VERB
ftr-394	1124	39	its	its	PRON
ftr-394	1124	40	employees	employee	NOUN
ftr-394	1124	41	serve	serve	VERB
ftr-394	1124	42	as	as	ADP
ftr-394	1124	43	named	name	VERB
ftr-394	1124	44	fiduciaries	fiduciary	NOUN
ftr-394	1124	45	,	,	PUNCT
ftr-394	1124	46	were	be	AUX
ftr-394	1124	47	employee	employee	NOUN
ftr-394	1124	48	business	business	NOUN
ftr-394	1124	49	expenses	expense	NOUN
ftr-394	1124	50	.	.	PUNCT
ftr-394	1125	1	the	the	DET
ftr-394	1125	2	taxpayer	taxpayer	NOUN
ftr-394	1125	3	was	be	AUX
ftr-394	1125	4	subject	subject	ADJ
ftr-394	1125	5	to	to	ADP
ftr-394	1125	6	the	the	DET
ftr-394	1125	7	control	control	NOUN
ftr-394	1125	8	of	of	ADP
ftr-394	1125	9	the	the	DET
ftr-394	1125	10	corporation	corporation	NOUN
ftr-394	1125	11	in	in	ADP
ftr-394	1125	12	the	the	DET
ftr-394	1125	13	exercise	exercise	NOUN
ftr-394	1125	14	of	of	ADP
ftr-394	1125	15	his	his	PRON
ftr-394	1125	16	fiduciary	fiduciary	ADJ
ftr-394	1125	17	powers	power	NOUN
ftr-394	1125	18	and	and	CCONJ
ftr-394	1125	19	the	the	DET
ftr-394	1125	20	manner	manner	NOUN
ftr-394	1125	21	in	in	ADP
ftr-394	1125	22	which	which	PRON
ftr-394	1125	23	he	he	PRON
ftr-394	1125	24	conducted	conduct	VERB
ftr-394	1125	25	business	business	NOUN
ftr-394	1125	26	.	.	PUNCT
ftr-394	1126	1	the	the	DET
ftr-394	1126	2	opinion	opinion	NOUN
ftr-394	1126	3	provides	provide	VERB
ftr-394	1126	4	extensive	extensive	ADJ
ftr-394	1126	5	discussion	discussion	NOUN
ftr-394	1126	6	of	of	ADP
ftr-394	1126	7	the	the	DET
ftr-394	1126	8	factors	factor	NOUN
ftr-394	1126	9	that	that	PRON
ftr-394	1126	10	indicate	indicate	VERB
ftr-394	1126	11	an	an	DET
ftr-394	1126	12	employment	employment	NOUN
ftr-394	1126	13	relationship	relationship	NOUN
ftr-394	1126	14	exists	exist	VERB
ftr-394	1126	15	.	.	PUNCT
ftr-394	1127	1	2	2	X
ftr-394	1127	2	.	.	X
ftr-394	1127	3	employer	employer	NOUN
ftr-394	1127	4	reimbursement	reimbursement	NOUN
ftr-394	1127	5	frozen	frozen	NOUN
ftr-394	1127	6	?	?	PUNCT
ftr-394	1128	1	ask	ask	VERB
ftr-394	1128	2	anyway	anyway	ADV
ftr-394	1128	3	.	.	PUNCT
ftr-394	1129	1	contreras	contreras	PROPN
ftr-394	1129	2	v.	v.	PROPN
ftr-394	1129	3	commissioner	commissioner	PROPN
ftr-394	1129	4	,	,	PUNCT
ftr-394	1129	5	t.c	t.c	PROPN
ftr-394	1129	6	.	.	PROPN
ftr-394	1129	7	memo	memo	NOUN
ftr-394	1129	8	.	.	PUNCT
ftr-394	1130	1	2007	2007	NUM
ftr-394	1130	2	-	-	SYM
ftr-394	1130	3	63	63	NUM
ftr-394	1130	4	(	(	PUNCT
ftr-394	1130	5	3/19/07	3/19/07	NUM
ftr-394	1130	6	)	)	PUNCT
ftr-394	1130	7	.	.	PUNCT
ftr-394	1131	1	taxpayer	taxpayer	PROPN
ftr-394	1131	2	’s	’s	PART
ftr-394	1131	3	employer	employer	PROPN
ftr-394	1131	4	,	,	PUNCT
ftr-394	1131	5	federal	federal	ADJ
ftr-394	1131	6	express	express	NOUN
ftr-394	1131	7	,	,	PUNCT
ftr-394	1131	8	froze	freeze	VERB
ftr-394	1131	9	travel	travel	NOUN
ftr-394	1131	10	reimbursement	reimbursement	NOUN
ftr-394	1131	11	but	but	CCONJ
ftr-394	1131	12	allowed	allow	VERB
ftr-394	1131	13	employees	employee	NOUN
ftr-394	1131	14	to	to	PART
ftr-394	1131	15	obtain	obtain	VERB
ftr-394	1131	16	reimbursement	reimbursement	NOUN
ftr-394	1131	17	with	with	ADP
ftr-394	1131	18	approval	approval	NOUN
ftr-394	1131	19	of	of	ADP
ftr-394	1131	20	a	a	DET
ftr-394	1131	21	company	company	NOUN
ftr-394	1131	22	vicepresident	vicepresident	NOUN
ftr-394	1131	23	.	.	PUNCT
ftr-394	1132	1	the	the	DET
ftr-394	1132	2	court	court	NOUN
ftr-394	1132	3	held	hold	VERB
ftr-394	1132	4	that	that	SCONJ
ftr-394	1132	5	employee	employee	NOUN
ftr-394	1132	6	business	business	NOUN
ftr-394	1132	7	expenses	expense	NOUN
ftr-394	1132	8	are	be	AUX
ftr-394	1132	9	deductible	deductible	ADJ
ftr-394	1132	10	768	768	NUM
ftr-394	1133	1	florida	florida	PROPN
ftr-394	1133	2	tax	tax	NOUN
ftr-394	1133	3	review	review	NOUN
ftr-394	1134	1	[	[	X
ftr-394	1134	2	vol	vol	NOUN
ftr-394	1134	3	.	.	PUNCT
ftr-394	1134	4	8	8	NUM
ftr-394	1134	5	:	:	PUNCT
ftr-394	1134	6	si	si	X
ftr-394	1134	7	only	only	ADV
ftr-394	1134	8	to	to	ADP
ftr-394	1134	9	the	the	DET
ftr-394	1134	10	extent	extent	NOUN
ftr-394	1134	11	that	that	SCONJ
ftr-394	1134	12	the	the	DET
ftr-394	1134	13	taxpayer	taxpayer	NOUN
ftr-394	1134	14	could	could	AUX
ftr-394	1134	15	not	not	PART
ftr-394	1134	16	be	be	AUX
ftr-394	1134	17	reimbursed	reimburse	VERB
ftr-394	1134	18	by	by	ADP
ftr-394	1134	19	the	the	DET
ftr-394	1134	20	employer	employer	NOUN
ftr-394	1134	21	.	.	PUNCT
ftr-394	1135	1	taxpayer	taxpayer	PROPN
ftr-394	1135	2	’s	’s	PART
ftr-394	1135	3	deduction	deduction	NOUN
ftr-394	1135	4	for	for	ADP
ftr-394	1135	5	unreimbursed	unreimburse	VERB
ftr-394	1135	6	employee	employee	NOUN
ftr-394	1135	7	travel	travel	NOUN
ftr-394	1135	8	was	be	AUX
ftr-394	1135	9	denied	deny	VERB
ftr-394	1135	10	where	where	SCONJ
ftr-394	1135	11	taxpayer	taxpayer	NOUN
ftr-394	1135	12	did	do	AUX
ftr-394	1135	13	not	not	PART
ftr-394	1135	14	try	try	VERB
ftr-394	1135	15	to	to	PART
ftr-394	1135	16	obtain	obtain	VERB
ftr-394	1135	17	approval	approval	NOUN
ftr-394	1135	18	.	.	PUNCT
ftr-394	1136	1	in	in	ADP
ftr-394	1136	2	addition	addition	NOUN
ftr-394	1136	3	,	,	PUNCT
ftr-394	1136	4	taxpayer	taxpayer	NOUN
ftr-394	1136	5	’s	’s	PART
ftr-394	1136	6	offer	offer	NOUN
ftr-394	1136	7	of	of	ADP
ftr-394	1136	8	credit	credit	NOUN
ftr-394	1136	9	card	card	NOUN
ftr-394	1136	10	statements	statement	NOUN
ftr-394	1136	11	,	,	PUNCT
ftr-394	1136	12	ticket	ticket	NOUN
ftr-394	1136	13	stubs	stub	NOUN
ftr-394	1136	14	,	,	PUNCT
ftr-394	1136	15	and	and	CCONJ
ftr-394	1136	16	conclusory	conclusory	ADJ
ftr-394	1136	17	testimony	testimony	NOUN
ftr-394	1136	18	was	be	AUX
ftr-394	1136	19	inadequate	inadequate	ADJ
ftr-394	1136	20	to	to	PART
ftr-394	1136	21	substantiate	substantiate	VERB
ftr-394	1136	22	the	the	DET
ftr-394	1136	23	expenditures	expenditure	NOUN
ftr-394	1136	24	.	.	PUNCT
ftr-394	1137	1	3	3	X
ftr-394	1137	2	.	.	X
ftr-394	1137	3	even	even	ADV
ftr-394	1137	4	a	a	DET
ftr-394	1137	5	former	former	ADJ
ftr-394	1137	6	irs	irs	PROPN
ftr-394	1137	7	auditor	auditor	NOUN
ftr-394	1137	8	ca	can	AUX
ftr-394	1137	9	n’t	not	PART
ftr-394	1137	10	get	get	VERB
ftr-394	1137	11	the	the	DET
ftr-394	1137	12	substantiation	substantiation	NOUN
ftr-394	1137	13	correct	correct	ADJ
ftr-394	1137	14	and	and	CCONJ
ftr-394	1137	15	ends	end	VERB
ftr-394	1137	16	up	up	ADP
ftr-394	1137	17	footing	foot	VERB
ftr-394	1137	18	the	the	DET
ftr-394	1137	19	bill	bill	NOUN
ftr-394	1137	20	.	.	PUNCT
ftr-394	1138	1	karason	karason	PROPN
ftr-394	1139	1	v.	v.	PROPN
ftr-394	1139	2	commissioner	commissioner	PROPN
ftr-394	1139	3	,	,	PUNCT
ftr-394	1139	4	t.c	t.c	PROPN
ftr-394	1139	5	.	.	PROPN
ftr-394	1139	6	memo	memo	NOUN
ftr-394	1139	7	.	.	PUNCT
ftr-394	1140	1	2007	2007	NUM
ftr-394	1140	2	-	-	SYM
ftr-394	1140	3	103	103	NUM
ftr-394	1140	4	(	(	PUNCT
ftr-394	1140	5	4/26/07	4/26/07	NUM
ftr-394	1140	6	)	)	PUNCT
ftr-394	1140	7	.	.	PUNCT
ftr-394	1141	1	taxpayer	taxpayer	NOUN
ftr-394	1141	2	had	have	AUX
ftr-394	1141	3	worked	work	VERB
ftr-394	1141	4	for	for	ADP
ftr-394	1141	5	the	the	DET
ftr-394	1141	6	irs	irs	PROPN
ftr-394	1141	7	as	as	ADP
ftr-394	1141	8	an	an	DET
ftr-394	1141	9	industry	industry	NOUN
ftr-394	1141	10	specialist	specialist	NOUN
ftr-394	1141	11	in	in	ADP
ftr-394	1141	12	the	the	DET
ftr-394	1141	13	fields	field	NOUN
ftr-394	1141	14	of	of	ADP
ftr-394	1141	15	healthcare	healthcare	NOUN
ftr-394	1141	16	,	,	PUNCT
ftr-394	1141	17	horse	horse	NOUN
ftr-394	1141	18	operations	operation	NOUN
ftr-394	1141	19	,	,	PUNCT
ftr-394	1141	20	farming	farming	NOUN
ftr-394	1141	21	operations	operation	NOUN
ftr-394	1141	22	,	,	PUNCT
ftr-394	1141	23	and	and	CCONJ
ftr-394	1141	24	as	as	ADP
ftr-394	1141	25	a	a	DET
ftr-394	1141	26	large	large	ADJ
ftr-394	1141	27	case	case	NOUN
ftr-394	1141	28	manager	manager	NOUN
ftr-394	1141	29	in	in	ADP
ftr-394	1141	30	the	the	DET
ftr-394	1141	31	san	san	PROPN
ftr-394	1141	32	francisco	francisco	PROPN
ftr-394	1141	33	office	office	NOUN
ftr-394	1141	34	.	.	PUNCT
ftr-394	1142	1	the	the	DET
ftr-394	1142	2	tax	tax	NOUN
ftr-394	1142	3	court	court	NOUN
ftr-394	1142	4	denied	deny	VERB
ftr-394	1142	5	§	§	PROPN
ftr-394	1142	6	179	179	NUM
ftr-394	1142	7	deductions	deduction	NOUN
ftr-394	1142	8	and	and	CCONJ
ftr-394	1142	9	depreciation	depreciation	NOUN
ftr-394	1142	10	on	on	ADP
ftr-394	1142	11	medical	medical	ADJ
ftr-394	1142	12	equipment	equipment	NOUN
ftr-394	1142	13	that	that	PRON
ftr-394	1142	14	the	the	DET
ftr-394	1142	15	taxpayer	taxpayer	NOUN
ftr-394	1142	16	claimed	claim	VERB
ftr-394	1142	17	to	to	PART
ftr-394	1142	18	have	have	AUX
ftr-394	1142	19	purchased	purchase	VERB
ftr-394	1142	20	from	from	ADP
ftr-394	1142	21	his	his	PRON
ftr-394	1142	22	brother	brother	NOUN
ftr-394	1142	23	’s	’s	PART
ftr-394	1142	24	incorporated	incorporated	ADJ
ftr-394	1142	25	podiatry	podiatry	NOUN
ftr-394	1142	26	practice	practice	NOUN
ftr-394	1142	27	and	and	CCONJ
ftr-394	1142	28	leased	lease	VERB
ftr-394	1142	29	back	back	ADV
ftr-394	1142	30	in	in	ADP
ftr-394	1142	31	the	the	DET
ftr-394	1142	32	taxpayer	taxpayer	NOUN
ftr-394	1142	33	’s	’s	PART
ftr-394	1142	34	trade	trade	NOUN
ftr-394	1142	35	or	or	CCONJ
ftr-394	1142	36	business	business	NOUN
ftr-394	1142	37	of	of	ADP
ftr-394	1142	38	medical	medical	ADJ
ftr-394	1142	39	equipment	equipment	NOUN
ftr-394	1142	40	leasing	leasing	NOUN
ftr-394	1142	41	.	.	PUNCT
ftr-394	1143	1	the	the	DET
ftr-394	1143	2	taxpayer	taxpayer	NOUN
ftr-394	1143	3	’s	’s	PART
ftr-394	1143	4	oral	oral	ADJ
ftr-394	1143	5	purchase	purchase	NOUN
ftr-394	1143	6	and	and	CCONJ
ftr-394	1143	7	leaseback	leaseback	NOUN
ftr-394	1143	8	arrangement	arrangement	NOUN
ftr-394	1143	9	with	with	ADP
ftr-394	1143	10	his	his	PRON
ftr-394	1143	11	brother	brother	NOUN
ftr-394	1143	12	was	be	AUX
ftr-394	1143	13	substantiated	substantiate	VERB
ftr-394	1143	14	only	only	ADV
ftr-394	1143	15	by	by	ADP
ftr-394	1143	16	their	their	PRON
ftr-394	1143	17	oral	oral	ADJ
ftr-394	1143	18	testimony	testimony	NOUN
ftr-394	1143	19	at	at	ADP
ftr-394	1143	20	trial	trial	NOUN
ftr-394	1143	21	,	,	PUNCT
ftr-394	1143	22	which	which	PRON
ftr-394	1143	23	failed	fail	VERB
ftr-394	1143	24	to	to	PART
ftr-394	1143	25	satisfy	satisfy	VERB
ftr-394	1143	26	the	the	DET
ftr-394	1143	27	requirements	requirement	NOUN
ftr-394	1143	28	of	of	ADP
ftr-394	1143	29	reg	reg	NOUN
ftr-394	1143	30	.	.	PUNCT
ftr-394	1144	1	§	§	NOUN
ftr-394	1144	2	1.1795(a	1.1795(a	NUM
ftr-394	1144	3	)	)	PUNCT
ftr-394	1144	4	that	that	SCONJ
ftr-394	1144	5	the	the	DET
ftr-394	1144	6	taxpayer	taxpayer	NOUN
ftr-394	1144	7	maintain	maintain	VERB
ftr-394	1144	8	records	record	NOUN
ftr-394	1144	9	which	which	PRON
ftr-394	1144	10	specifically	specifically	ADV
ftr-394	1144	11	identify	identify	VERB
ftr-394	1144	12	each	each	DET
ftr-394	1144	13	item	item	NOUN
ftr-394	1144	14	of	of	ADP
ftr-394	1144	15	§	§	PROPN
ftr-394	1144	16	179	179	NUM
ftr-394	1144	17	property	property	NOUN
ftr-394	1144	18	,	,	PUNCT
ftr-394	1144	19	demonstrate	demonstrate	VERB
ftr-394	1144	20	how	how	SCONJ
ftr-394	1144	21	the	the	DET
ftr-394	1144	22	property	property	NOUN
ftr-394	1144	23	was	be	AUX
ftr-394	1144	24	acquired	acquire	VERB
ftr-394	1144	25	,	,	PUNCT
ftr-394	1144	26	and	and	CCONJ
ftr-394	1144	27	when	when	SCONJ
ftr-394	1144	28	the	the	DET
ftr-394	1144	29	property	property	NOUN
ftr-394	1144	30	was	be	AUX
ftr-394	1144	31	placed	place	VERB
ftr-394	1144	32	in	in	ADP
ftr-394	1144	33	service	service	NOUN
ftr-394	1144	34	.	.	PUNCT
ftr-394	1145	1	the	the	DET
ftr-394	1145	2	taxpayer	taxpayer	NOUN
ftr-394	1145	3	was	be	AUX
ftr-394	1145	4	also	also	ADV
ftr-394	1145	5	denied	deny	VERB
ftr-394	1145	6	loss	loss	NOUN
ftr-394	1145	7	deductions	deduction	NOUN
ftr-394	1145	8	from	from	ADP
ftr-394	1145	9	a	a	DET
ftr-394	1145	10	family	family	NOUN
ftr-394	1145	11	investment	investment	NOUN
ftr-394	1145	12	partnership	partnership	NOUN
ftr-394	1145	13	for	for	ADP
ftr-394	1145	14	failure	failure	NOUN
ftr-394	1145	15	to	to	PART
ftr-394	1145	16	substantiate	substantiate	VERB
ftr-394	1145	17	the	the	DET
ftr-394	1145	18	taxpayer	taxpayer	NOUN
ftr-394	1145	19	’s	’s	PART
ftr-394	1145	20	partnership	partnership	NOUN
ftr-394	1145	21	basis	basis	NOUN
ftr-394	1145	22	.	.	PUNCT
ftr-394	1146	1	in	in	ADP
ftr-394	1146	2	addition	addition	NOUN
ftr-394	1146	3	,	,	PUNCT
ftr-394	1146	4	given	give	VERB
ftr-394	1146	5	his	his	PRON
ftr-394	1146	6	experience	experience	NOUN
ftr-394	1146	7	as	as	ADP
ftr-394	1146	8	an	an	DET
ftr-394	1146	9	irs	irs	PROPN
ftr-394	1146	10	employee	employee	NOUN
ftr-394	1146	11	,	,	PUNCT
ftr-394	1146	12	the	the	DET
ftr-394	1146	13	taxpayer	taxpayer	NOUN
ftr-394	1146	14	was	be	AUX
ftr-394	1146	15	found	find	VERB
ftr-394	1146	16	liable	liable	ADJ
ftr-394	1146	17	for	for	ADP
ftr-394	1146	18	the	the	DET
ftr-394	1146	19	20	20	NUM
ftr-394	1146	20	percent	percent	NOUN
ftr-394	1146	21	accuracy	accuracy	NOUN
ftr-394	1146	22	-	-	PUNCT
ftr-394	1146	23	related	relate	VERB
ftr-394	1146	24	penalty	penalty	NOUN
ftr-394	1146	25	under	under	ADP
ftr-394	1146	26	§	§	PROPN
ftr-394	1146	27	6662(a	6662(a	NOUN
ftr-394	1146	28	)	)	PUNCT
ftr-394	1146	29	.	.	PUNCT
ftr-394	1147	1	4	4	X
ftr-394	1147	2	.	.	X
ftr-394	1147	3	lodging	lodge	VERB
ftr-394	1147	4	not	not	PART
ftr-394	1147	5	away	away	ADV
ftr-394	1147	6	from	from	ADP
ftr-394	1147	7	home	home	NOUN
ftr-394	1147	8	for	for	ADP
ftr-394	1147	9	the	the	DET
ftr-394	1147	10	benefit	benefit	NOUN
ftr-394	1147	11	of	of	ADP
ftr-394	1147	12	the	the	DET
ftr-394	1147	13	employer	employer	NOUN
ftr-394	1147	14	may	may	AUX
ftr-394	1147	15	still	still	ADV
ftr-394	1147	16	be	be	AUX
ftr-394	1147	17	deductible	deductible	ADJ
ftr-394	1147	18	.	.	PUNCT
ftr-394	1148	1	the	the	DET
ftr-394	1148	2	irs	irs	PROPN
ftr-394	1148	3	comes	come	VERB
ftr-394	1148	4	to	to	ADP
ftr-394	1148	5	the	the	DET
ftr-394	1148	6	rescue	rescue	NOUN
ftr-394	1148	7	of	of	ADP
ftr-394	1148	8	beloved	beloved	ADJ
ftr-394	1148	9	tax	tax	NOUN
ftr-394	1148	10	-	-	PUNCT
ftr-394	1148	11	free	free	ADJ
ftr-394	1148	12	company	company	NOUN
ftr-394	1148	13	retreats	retreat	NOUN
ftr-394	1148	14	.	.	PUNCT
ftr-394	1149	1	notice	notice	VERB
ftr-394	1149	2	2007	2007	NUM
ftr-394	1149	3	-	-	SYM
ftr-394	1149	4	47	47	NUM
ftr-394	1149	5	,	,	PUNCT
ftr-394	1149	6	2007	2007	NUM
ftr-394	1149	7	-	-	SYM
ftr-394	1149	8	24	24	NUM
ftr-394	1149	9	i.r.b	i.r.b	NOUN
ftr-394	1149	10	.	.	PUNCT
ftr-394	1150	1	1393	1393	NUM
ftr-394	1150	2	(	(	PUNCT
ftr-394	1150	3	6/11/07	6/11/07	NUM
ftr-394	1150	4	)	)	PUNCT
ftr-394	1150	5	.	.	PUNCT
ftr-394	1151	1	reg	reg	NOUN
ftr-394	1151	2	.	.	PUNCT
ftr-394	1152	1	§	§	PROPN
ftr-394	1152	2	1.262	1.262	NUM
ftr-394	1152	3	-	-	SYM
ftr-394	1152	4	1(b)(5	1(b)(5	NUM
ftr-394	1152	5	)	)	PUNCT
ftr-394	1152	6	provides	provide	VERB
ftr-394	1152	7	that	that	SCONJ
ftr-394	1152	8	the	the	DET
ftr-394	1152	9	costs	cost	NOUN
ftr-394	1152	10	of	of	ADP
ftr-394	1152	11	a	a	DET
ftr-394	1152	12	taxpayer	taxpayer	NOUN
ftr-394	1152	13	’s	’s	PART
ftr-394	1152	14	lodging	lodging	NOUN
ftr-394	1152	15	not	not	PART
ftr-394	1152	16	incurred	incur	VERB
ftr-394	1152	17	in	in	ADP
ftr-394	1152	18	traveling	travel	VERB
ftr-394	1152	19	away	away	ADV
ftr-394	1152	20	from	from	ADP
ftr-394	1152	21	home	home	NOUN
ftr-394	1152	22	are	be	AUX
ftr-394	1152	23	personal	personal	ADJ
ftr-394	1152	24	expenses	expense	NOUN
ftr-394	1152	25	and	and	CCONJ
ftr-394	1152	26	are	be	AUX
ftr-394	1152	27	not	not	PART
ftr-394	1152	28	deductible	deductible	ADJ
ftr-394	1152	29	unless	unless	SCONJ
ftr-394	1152	30	they	they	PRON
ftr-394	1152	31	qualify	qualify	VERB
ftr-394	1152	32	as	as	ADP
ftr-394	1152	33	deductible	deductible	ADJ
ftr-394	1152	34	expenses	expense	NOUN
ftr-394	1152	35	under	under	ADP
ftr-394	1152	36	§	§	PROPN
ftr-394	1152	37	217	217	NUM
ftr-394	1152	38	(	(	PUNCT
ftr-394	1152	39	moving	move	VERB
ftr-394	1152	40	expenses	expense	NOUN
ftr-394	1152	41	)	)	PUNCT
ftr-394	1152	42	.	.	PUNCT
ftr-394	1153	1	treasury	treasury	PROPN
ftr-394	1153	2	has	have	AUX
ftr-394	1153	3	apparently	apparently	ADV
ftr-394	1153	4	concluded	conclude	VERB
ftr-394	1153	5	that	that	SCONJ
ftr-394	1153	6	some	some	DET
ftr-394	1153	7	employerprovided	employerprovided	ADJ
ftr-394	1153	8	lodging	lodging	NOUN
ftr-394	1153	9	while	while	SCONJ
ftr-394	1153	10	not	not	PART
ftr-394	1153	11	away	away	ADV
ftr-394	1153	12	from	from	ADP
ftr-394	1153	13	home	home	NOUN
ftr-394	1153	14	should	should	AUX
ftr-394	1153	15	be	be	AUX
ftr-394	1153	16	an	an	DET
ftr-394	1153	17	excludable	excludable	ADJ
ftr-394	1153	18	working	work	VERB
ftr-394	1153	19	condition	condition	NOUN
ftr-394	1153	20	fringe	fringe	NOUN
ftr-394	1153	21	benefit	benefit	NOUN
ftr-394	1153	22	when	when	SCONJ
ftr-394	1153	23	provided	provide	VERB
ftr-394	1153	24	for	for	ADP
ftr-394	1153	25	the	the	DET
ftr-394	1153	26	convenience	convenience	NOUN
ftr-394	1153	27	of	of	ADP
ftr-394	1153	28	the	the	DET
ftr-394	1153	29	employer	employer	NOUN
ftr-394	1153	30	.	.	PUNCT
ftr-394	1154	1	thus	thus	ADV
ftr-394	1154	2	,	,	PUNCT
ftr-394	1154	3	the	the	DET
ftr-394	1154	4	notice	notice	NOUN
ftr-394	1154	5	indicates	indicate	VERB
ftr-394	1154	6	that	that	SCONJ
ftr-394	1154	7	treasury	treasury	PROPN
ftr-394	1154	8	expects	expect	VERB
ftr-394	1154	9	to	to	PART
ftr-394	1154	10	amend	amend	VERB
ftr-394	1154	11	reg	reg	NOUN
ftr-394	1154	12	.	.	PUNCT
ftr-394	1155	1	§	§	PROPN
ftr-394	1155	2	1.262	1.262	NUM
ftr-394	1155	3	-	-	SYM
ftr-394	1155	4	1(b)(5	1(b)(5	NUM
ftr-394	1155	5	)	)	PUNCT
ftr-394	1155	6	to	to	PART
ftr-394	1155	7	add	add	VERB
ftr-394	1155	8	that	that	SCONJ
ftr-394	1155	9	employee	employee	NOUN
ftr-394	1155	10	expenses	expense	NOUN
ftr-394	1155	11	for	for	ADP
ftr-394	1155	12	lodging	lodge	VERB
ftr-394	1155	13	not	not	PART
ftr-394	1155	14	incurred	incur	VERB
ftr-394	1155	15	in	in	ADP
ftr-394	1155	16	traveling	travel	VERB
ftr-394	1155	17	away	away	ADV
ftr-394	1155	18	from	from	ADP
ftr-394	1155	19	home	home	NOUN
ftr-394	1155	20	are	be	AUX
ftr-394	1155	21	personal	personal	ADJ
ftr-394	1155	22	expenses	expense	NOUN
ftr-394	1155	23	,	,	PUNCT
ftr-394	1155	24	unless	unless	SCONJ
ftr-394	1155	25	they	they	PRON
ftr-394	1155	26	qualify	qualify	VERB
ftr-394	1155	27	as	as	ADP
ftr-394	1155	28	deductible	deductible	ADJ
ftr-394	1155	29	expenses	expense	NOUN
ftr-394	1155	30	under	under	ADP
ftr-394	1155	31	§	§	PROPN
ftr-394	1155	32	162	162	NUM
ftr-394	1155	33	or	or	CCONJ
ftr-394	1155	34	§	§	PROPN
ftr-394	1155	35	217	217	NUM
ftr-394	1155	36	.	.	PUNCT
ftr-394	1156	1	the	the	DET
ftr-394	1156	2	notice	notice	NOUN
ftr-394	1156	3	indicates	indicate	VERB
ftr-394	1156	4	that	that	SCONJ
ftr-394	1156	5	pending	pende	VERB
ftr-394	1156	6	the	the	DET
ftr-394	1156	7	issuance	issuance	NOUN
ftr-394	1156	8	of	of	ADP
ftr-394	1156	9	additional	additional	ADJ
ftr-394	1156	10	guidance	guidance	NOUN
ftr-394	1156	11	,	,	PUNCT
ftr-394	1156	12	reg	reg	NOUN
ftr-394	1156	13	.	.	PUNCT
ftr-394	1157	1	§	§	PROPN
ftr-394	1157	2	1.262	1.262	NUM
ftr-394	1157	3	-	-	SYM
ftr-394	1157	4	1(b)(5	1(b)(5	NUM
ftr-394	1157	5	)	)	PUNCT
ftr-394	1157	6	will	will	AUX
ftr-394	1157	7	not	not	PART
ftr-394	1157	8	be	be	AUX
ftr-394	1157	9	applied	apply	VERB
ftr-394	1157	10	to	to	PART
ftr-394	1157	11	limit	limit	VERB
ftr-394	1157	12	deduction	deduction	NOUN
ftr-394	1157	13	of	of	ADP
ftr-394	1157	14	employee	employee	NOUN
ftr-394	1157	15	expenses	expense	NOUN
ftr-394	1157	16	for	for	ADP
ftr-394	1157	17	lodging	lodge	VERB
ftr-394	1157	18	that	that	SCONJ
ftr-394	1157	19	an	an	DET
ftr-394	1157	20	employer	employer	NOUN
ftr-394	1157	21	provides	provide	VERB
ftr-394	1157	22	or	or	CCONJ
ftr-394	1157	23	requires	require	VERB
ftr-394	1157	24	the	the	DET
ftr-394	1157	25	employee	employee	NOUN
ftr-394	1157	26	to	to	PART
ftr-394	1157	27	obtain	obtain	VERB
ftr-394	1157	28	under	under	ADP
ftr-394	1157	29	the	the	DET
ftr-394	1157	30	following	following	ADJ
ftr-394	1157	31	conditions	condition	NOUN
ftr-394	1157	32	:	:	PUNCT
ftr-394	1157	33	(	(	PUNCT
ftr-394	1157	34	1	1	X
ftr-394	1157	35	)	)	PUNCT
ftr-394	1157	36	the	the	DET
ftr-394	1157	37	lodging	lodging	NOUN
ftr-394	1157	38	is	be	AUX
ftr-394	1157	39	on	on	ADP
ftr-394	1157	40	a	a	DET
ftr-394	1157	41	temporary	temporary	ADJ
ftr-394	1157	42	basis	basis	NOUN
ftr-394	1157	43	;	;	PUNCT
ftr-394	1157	44	(	(	PUNCT
ftr-394	1157	45	2	2	X
ftr-394	1157	46	)	)	PUNCT
ftr-394	1157	47	the	the	DET
ftr-394	1157	48	lodging	lodging	NOUN
ftr-394	1157	49	is	be	AUX
ftr-394	1157	50	necessary	necessary	ADJ
ftr-394	1157	51	for	for	SCONJ
ftr-394	1157	52	the	the	DET
ftr-394	1157	53	employee	employee	NOUN
ftr-394	1157	54	to	to	PART
ftr-394	1157	55	participate	participate	VERB
ftr-394	1157	56	in	in	ADP
ftr-394	1157	57	or	or	CCONJ
ftr-394	1157	58	be	be	AUX
ftr-394	1157	59	available	available	ADJ
ftr-394	1157	60	for	for	ADP
ftr-394	1157	61	a	a	DET
ftr-394	1157	62	bona	bona	ADJ
ftr-394	1157	63	fide	fide	ADJ
ftr-394	1157	64	business	business	NOUN
ftr-394	1157	65	meeting	meeting	NOUN
ftr-394	1157	66	or	or	CCONJ
ftr-394	1157	67	2008	2008	NUM
ftr-394	1157	68	]	]	PUNCT
ftr-394	1157	69	recent	recent	ADJ
ftr-394	1157	70	developments	development	NOUN
ftr-394	1157	71	in	in	ADP
ftr-394	1157	72	federal	federal	ADJ
ftr-394	1157	73	income	income	NOUN
ftr-394	1157	74	taxation	taxation	NOUN
ftr-394	1157	75	769	769	NUM
ftr-394	1157	76	function	function	NOUN
ftr-394	1157	77	of	of	ADP
ftr-394	1157	78	the	the	DET
ftr-394	1157	79	employer	employer	NOUN
ftr-394	1157	80	;	;	PUNCT
ftr-394	1157	81	and	and	CCONJ
ftr-394	1157	82	(	(	PUNCT
ftr-394	1157	83	3	3	X
ftr-394	1157	84	)	)	PUNCT
ftr-394	1157	85	the	the	DET
ftr-394	1157	86	expenses	expense	NOUN
ftr-394	1157	87	are	be	AUX
ftr-394	1157	88	otherwise	otherwise	ADV
ftr-394	1157	89	deductible	deductible	ADJ
ftr-394	1157	90	by	by	ADP
ftr-394	1157	91	the	the	DET
ftr-394	1157	92	employee	employee	NOUN
ftr-394	1157	93	,	,	PUNCT
ftr-394	1157	94	or	or	CCONJ
ftr-394	1157	95	would	would	AUX
ftr-394	1157	96	be	be	AUX
ftr-394	1157	97	deductible	deductible	ADJ
ftr-394	1157	98	if	if	SCONJ
ftr-394	1157	99	paid	pay	VERB
ftr-394	1157	100	by	by	ADP
ftr-394	1157	101	the	the	DET
ftr-394	1157	102	employee	employee	NOUN
ftr-394	1157	103	,	,	PUNCT
ftr-394	1157	104	under	under	ADP
ftr-394	1157	105	§	§	PROPN
ftr-394	1157	106	162(a	162(a	PROPN
ftr-394	1157	107	)	)	PUNCT
ftr-394	1157	108	.	.	PUNCT
ftr-394	1158	1	this	this	DET
ftr-394	1158	2	position	position	NOUN
ftr-394	1158	3	affects	affect	VERB
ftr-394	1158	4	the	the	DET
ftr-394	1158	5	exclusion	exclusion	NOUN
ftr-394	1158	6	of	of	ADP
ftr-394	1158	7	employer	employer	NOUN
ftr-394	1158	8	-	-	PUNCT
ftr-394	1158	9	provided	provide	VERB
ftr-394	1158	10	working	working	NOUN
ftr-394	1158	11	condition	condition	NOUN
ftr-394	1158	12	fringe	fringe	NOUN
ftr-394	1158	13	benefits	benefit	NOUN
ftr-394	1158	14	under	under	ADP
ftr-394	1158	15	reg	reg	NOUN
ftr-394	1158	16	.	.	PUNCT
ftr-394	1159	1	§	§	PROPN
ftr-394	1159	2	1.132	1.132	NUM
ftr-394	1159	3	-	-	PUNCT
ftr-394	1159	4	5(a	5(a	NUM
ftr-394	1159	5	)	)	PUNCT
ftr-394	1159	6	,	,	PUNCT
ftr-394	1159	7	which	which	PRON
ftr-394	1159	8	requires	require	VERB
ftr-394	1159	9	that	that	PRON
ftr-394	1159	10	to	to	PART
ftr-394	1159	11	be	be	AUX
ftr-394	1159	12	excluded	exclude	VERB
ftr-394	1159	13	from	from	ADP
ftr-394	1159	14	income	income	NOUN
ftr-394	1159	15	a	a	DET
ftr-394	1159	16	working	work	VERB
ftr-394	1159	17	condition	condition	NOUN
ftr-394	1159	18	fringe	fringe	NOUN
ftr-394	1159	19	benefit	benefit	NOUN
ftr-394	1159	20	must	must	AUX
ftr-394	1159	21	be	be	AUX
ftr-394	1159	22	an	an	DET
ftr-394	1159	23	expenditure	expenditure	NOUN
ftr-394	1159	24	that	that	PRON
ftr-394	1159	25	is	be	AUX
ftr-394	1159	26	deductible	deductible	ADJ
ftr-394	1159	27	under	under	ADP
ftr-394	1159	28	§	§	PROPN
ftr-394	1159	29	§	§	PROPN
ftr-394	1159	30	162	162	NUM
ftr-394	1159	31	or	or	CCONJ
ftr-394	1159	32	167	167	NUM
ftr-394	1159	33	.	.	X
ftr-394	1160	1	5	5	NUM
ftr-394	1160	2	.	.	NUM
ftr-394	1160	3	bumped	bump	VERB
ftr-394	1160	4	airline	airline	NOUN
ftr-394	1160	5	employees	employee	NOUN
ftr-394	1160	6	are	be	AUX
ftr-394	1160	7	not	not	PART
ftr-394	1160	8	traveling	travel	VERB
ftr-394	1160	9	away	away	ADV
ftr-394	1160	10	from	from	ADP
ftr-394	1160	11	home	home	NOUN
ftr-394	1160	12	at	at	ADP
ftr-394	1160	13	a	a	DET
ftr-394	1160	14	new	new	ADJ
ftr-394	1160	15	work	work	NOUN
ftr-394	1160	16	location	location	NOUN
ftr-394	1160	17	.	.	PUNCT
ftr-394	1161	1	stockwell	stockwell	PROPN
ftr-394	1161	2	v.	v.	PROPN
ftr-394	1161	3	commissioner	commissioner	PROPN
ftr-394	1161	4	,	,	PUNCT
ftr-394	1161	5	t.c	t.c	PROPN
ftr-394	1161	6	.	.	PROPN
ftr-394	1161	7	memo	memo	NOUN
ftr-394	1161	8	.	.	PUNCT
ftr-394	1162	1	2007	2007	NUM
ftr-394	1162	2	-	-	SYM
ftr-394	1162	3	149	149	NUM
ftr-394	1162	4	(	(	PUNCT
ftr-394	1162	5	6/13/07	6/13/07	NUM
ftr-394	1162	6	)	)	PUNCT
ftr-394	1162	7	.	.	PUNCT
ftr-394	1163	1	taxpayer	taxpayer	NOUN
ftr-394	1163	2	was	be	AUX
ftr-394	1163	3	a	a	DET
ftr-394	1163	4	mechanic	mechanic	NOUN
ftr-394	1163	5	for	for	ADP
ftr-394	1163	6	northwest	northwest	PROPN
ftr-394	1163	7	airlines	airline	NOUN
ftr-394	1163	8	,	,	PUNCT
ftr-394	1163	9	who	who	PRON
ftr-394	1163	10	was	be	AUX
ftr-394	1163	11	laid	lay	VERB
ftr-394	1163	12	off	off	ADP
ftr-394	1163	13	at	at	ADP
ftr-394	1163	14	his	his	PRON
ftr-394	1163	15	work	work	NOUN
ftr-394	1163	16	location	location	NOUN
ftr-394	1163	17	in	in	ADP
ftr-394	1163	18	minneapolis	minneapolis	PROPN
ftr-394	1163	19	.	.	PUNCT
ftr-394	1164	1	he	he	PRON
ftr-394	1164	2	exercised	exercise	VERB
ftr-394	1164	3	seniority	seniority	NOUN
ftr-394	1164	4	rights	right	NOUN
ftr-394	1164	5	to	to	PART
ftr-394	1164	6	bump	bump	VERB
ftr-394	1164	7	others	other	NOUN
ftr-394	1164	8	at	at	ADP
ftr-394	1164	9	different	different	ADJ
ftr-394	1164	10	locations	location	NOUN
ftr-394	1164	11	,	,	PUNCT
ftr-394	1164	12	and	and	CCONJ
ftr-394	1164	13	was	be	AUX
ftr-394	1164	14	himself	himself	PRON
ftr-394	1164	15	bumped	bump	VERB
ftr-394	1164	16	in	in	ADP
ftr-394	1164	17	turn	turn	NOUN
ftr-394	1164	18	.	.	PUNCT
ftr-394	1165	1	he	he	PRON
ftr-394	1165	2	worked	work	VERB
ftr-394	1165	3	in	in	ADP
ftr-394	1165	4	milwaukee	milwaukee	PROPN
ftr-394	1165	5	and	and	CCONJ
ftr-394	1165	6	detroit	detroit	PROPN
ftr-394	1165	7	for	for	ADP
ftr-394	1165	8	indefinite	indefinite	ADJ
ftr-394	1165	9	periods	period	NOUN
ftr-394	1165	10	.	.	PUNCT
ftr-394	1166	1	because	because	SCONJ
ftr-394	1166	2	of	of	ADP
ftr-394	1166	3	the	the	DET
ftr-394	1166	4	indefinite	indefinite	ADJ
ftr-394	1166	5	nature	nature	NOUN
ftr-394	1166	6	of	of	ADP
ftr-394	1166	7	the	the	DET
ftr-394	1166	8	employment	employment	NOUN
ftr-394	1166	9	at	at	ADP
ftr-394	1166	10	the	the	DET
ftr-394	1166	11	alternative	alternative	ADJ
ftr-394	1166	12	locations	location	NOUN
ftr-394	1166	13	,	,	PUNCT
ftr-394	1166	14	the	the	DET
ftr-394	1166	15	taxpayer	taxpayer	NOUN
ftr-394	1166	16	was	be	AUX
ftr-394	1166	17	not	not	PART
ftr-394	1166	18	allowed	allow	VERB
ftr-394	1166	19	to	to	PART
ftr-394	1166	20	deduct	deduct	VERB
ftr-394	1166	21	living	living	NOUN
ftr-394	1166	22	expenses	expense	NOUN
ftr-394	1166	23	as	as	ADV
ftr-394	1166	24	temporarily	temporarily	ADV
ftr-394	1166	25	away	away	ADV
ftr-394	1166	26	from	from	ADP
ftr-394	1166	27	home	home	NOUN
ftr-394	1166	28	.	.	PUNCT
ftr-394	1167	1	the	the	DET
ftr-394	1167	2	court	court	NOUN
ftr-394	1167	3	allowed	allow	VERB
ftr-394	1167	4	the	the	DET
ftr-394	1167	5	taxpayer	taxpayer	NOUN
ftr-394	1167	6	’s	’s	PART
ftr-394	1167	7	deduction	deduction	NOUN
ftr-394	1167	8	for	for	ADP
ftr-394	1167	9	uniform	uniform	ADJ
ftr-394	1167	10	cleaning	cleaning	NOUN
ftr-394	1167	11	expenses	expense	NOUN
ftr-394	1167	12	based	base	VERB
ftr-394	1167	13	on	on	ADP
ftr-394	1167	14	estimates	estimate	NOUN
ftr-394	1167	15	,	,	PUNCT
ftr-394	1167	16	but	but	CCONJ
ftr-394	1167	17	disallowed	disallow	VERB
ftr-394	1167	18	deductions	deduction	NOUN
ftr-394	1167	19	for	for	ADP
ftr-394	1167	20	internet	internet	NOUN
ftr-394	1167	21	services	service	NOUN
ftr-394	1167	22	,	,	PUNCT
ftr-394	1167	23	depreciation	depreciation	NOUN
ftr-394	1167	24	on	on	ADP
ftr-394	1167	25	tools	tool	NOUN
ftr-394	1167	26	,	,	PUNCT
ftr-394	1167	27	and	and	CCONJ
ftr-394	1167	28	cell	cell	NOUN
ftr-394	1167	29	phone	phone	NOUN
ftr-394	1167	30	expenses	expense	NOUN
ftr-394	1167	31	.	.	PUNCT
ftr-394	1168	1	•	•	NUM
ftr-394	1168	2	the	the	DET
ftr-394	1168	3	tax	tax	NOUN
ftr-394	1168	4	court	court	NOUN
ftr-394	1168	5	has	have	AUX
ftr-394	1168	6	reached	reach	VERB
ftr-394	1168	7	the	the	DET
ftr-394	1168	8	same	same	ADJ
ftr-394	1168	9	result	result	NOUN
ftr-394	1168	10	in	in	ADP
ftr-394	1168	11	additional	additional	ADJ
ftr-394	1168	12	cases	case	NOUN
ftr-394	1168	13	with	with	ADP
ftr-394	1168	14	the	the	DET
ftr-394	1168	15	same	same	ADJ
ftr-394	1168	16	issues	issue	NOUN
ftr-394	1168	17	:	:	PUNCT
ftr-394	1168	18	wasik	wasik	NOUN
ftr-394	1168	19	v.	v.	PROPN
ftr-394	1168	20	commissioner	commissioner	PROPN
ftr-394	1168	21	,	,	PUNCT
ftr-394	1168	22	t.c	t.c	PROPN
ftr-394	1168	23	.	.	PROPN
ftr-394	1168	24	memo	memo	NOUN
ftr-394	1168	25	.	.	PUNCT
ftr-394	1169	1	2007	2007	NUM
ftr-394	1169	2	-	-	SYM
ftr-394	1169	3	148	148	NUM
ftr-394	1169	4	(	(	PUNCT
ftr-394	1169	5	6/13/07	6/13/07	NUM
ftr-394	1169	6	)	)	PUNCT
ftr-394	1169	7	;	;	PUNCT
ftr-394	1169	8	bogue	bogue	PROPN
ftr-394	1169	9	v.	v.	PROPN
ftr-394	1169	10	commissioner	commissioner	PROPN
ftr-394	1169	11	,	,	PUNCT
ftr-394	1169	12	t.c	t.c	PROPN
ftr-394	1169	13	.	.	PROPN
ftr-394	1169	14	memo	memo	NOUN
ftr-394	1169	15	.	.	PUNCT
ftr-394	1170	1	2007	2007	NUM
ftr-394	1170	2	-	-	SYM
ftr-394	1170	3	150	150	NUM
ftr-394	1170	4	(	(	PUNCT
ftr-394	1170	5	6/14/07	6/14/07	NUM
ftr-394	1170	6	)	)	PUNCT
ftr-394	1170	7	;	;	PUNCT
ftr-394	1170	8	farran	farran	NOUN
ftr-394	1170	9	v.	v.	ADP
ftr-394	1170	10	commissioner	commissioner	PROPN
ftr-394	1170	11	,	,	PUNCT
ftr-394	1170	12	t.c	t.c	PROPN
ftr-394	1170	13	.	.	PROPN
ftr-394	1170	14	memo	memo	NOUN
ftr-394	1170	15	.	.	PUNCT
ftr-394	1171	1	2007	2007	NUM
ftr-394	1171	2	-	-	SYM
ftr-394	1171	3	151	151	NUM
ftr-394	1171	4	(	(	PUNCT
ftr-394	1171	5	6/14/07	6/14/07	NUM
ftr-394	1171	6	)	)	PUNCT
ftr-394	1171	7	;	;	PUNCT
ftr-394	1171	8	wilbert	wilbert	PROPN
ftr-394	1171	9	v.	v.	PROPN
ftr-394	1171	10	commissioner	commissioner	PROPN
ftr-394	1171	11	,	,	PUNCT
ftr-394	1171	12	t.c	t.c	PROPN
ftr-394	1171	13	.	.	PROPN
ftr-394	1171	14	memo	memo	NOUN
ftr-394	1171	15	.	.	PUNCT
ftr-394	1172	1	2007	2007	NUM
ftr-394	1172	2	-	-	SYM
ftr-394	1172	3	152	152	NUM
ftr-394	1172	4	(	(	PUNCT
ftr-394	1172	5	6/14/07	6/14/07	NUM
ftr-394	1172	6	)	)	PUNCT
ftr-394	1172	7	;	;	PUNCT
ftr-394	1172	8	and	and	CCONJ
ftr-394	1172	9	riley	riley	PROPN
ftr-394	1172	10	v.	v.	PROPN
ftr-394	1172	11	commissioner	commissioner	PROPN
ftr-394	1172	12	,	,	PUNCT
ftr-394	1172	13	t.c	t.c	PROPN
ftr-394	1172	14	.	.	PROPN
ftr-394	1172	15	memo	memo	NOUN
ftr-394	1172	16	.	.	PUNCT
ftr-394	1173	1	2007	2007	NUM
ftr-394	1173	2	-	-	SYM
ftr-394	1173	3	153	153	NUM
ftr-394	1173	4	(	(	PUNCT
ftr-394	1173	5	6/14/07	6/14/07	NUM
ftr-394	1173	6	)	)	PUNCT
ftr-394	1173	7	.	.	PUNCT
ftr-394	1174	1	6	6	X
ftr-394	1174	2	.	.	X
ftr-394	1174	3	this	this	DET
ftr-394	1174	4	salesman	salesman	NOUN
ftr-394	1174	5	is	be	AUX
ftr-394	1174	6	an	an	DET
ftr-394	1174	7	employee	employee	NOUN
ftr-394	1174	8	.	.	PUNCT
ftr-394	1175	1	colvin	colvin	PROPN
ftr-394	1175	2	v.	v.	PROPN
ftr-394	1175	3	commissioner	commissioner	PROPN
ftr-394	1175	4	,	,	PUNCT
ftr-394	1175	5	t.c	t.c	PROPN
ftr-394	1175	6	.	.	PROPN
ftr-394	1175	7	memo	memo	NOUN
ftr-394	1175	8	.	.	PUNCT
ftr-394	1176	1	2007	2007	NUM
ftr-394	1176	2	-	-	SYM
ftr-394	1176	3	157	157	NUM
ftr-394	1176	4	(	(	PUNCT
ftr-394	1176	5	6/19/07	6/19/07	NUM
ftr-394	1176	6	)	)	PUNCT
ftr-394	1176	7	.	.	PUNCT
ftr-394	1177	1	taxpayer	taxpayer	NOUN
ftr-394	1177	2	,	,	PUNCT
ftr-394	1177	3	a	a	DET
ftr-394	1177	4	computer	computer	NOUN
ftr-394	1177	5	hardware	hardware	NOUN
ftr-394	1177	6	salesman	salesman	NOUN
ftr-394	1177	7	,	,	PUNCT
ftr-394	1177	8	was	be	AUX
ftr-394	1177	9	denied	deny	VERB
ftr-394	1177	10	schedule	schedule	NOUN
ftr-394	1177	11	c	c	NOUN
ftr-394	1177	12	deductions	deduction	NOUN
ftr-394	1177	13	because	because	SCONJ
ftr-394	1177	14	he	he	PRON
ftr-394	1177	15	was	be	AUX
ftr-394	1177	16	a	a	DET
ftr-394	1177	17	common	common	ADJ
ftr-394	1177	18	law	law	NOUN
ftr-394	1177	19	employee	employee	NOUN
ftr-394	1177	20	.	.	PUNCT
ftr-394	1178	1	the	the	DET
ftr-394	1178	2	taxpayer	taxpayer	NOUN
ftr-394	1178	3	signed	sign	VERB
ftr-394	1178	4	an	an	DET
ftr-394	1178	5	employment	employment	NOUN
ftr-394	1178	6	agreement	agreement	NOUN
ftr-394	1178	7	and	and	CCONJ
ftr-394	1178	8	was	be	AUX
ftr-394	1178	9	subject	subject	ADJ
ftr-394	1178	10	to	to	ADP
ftr-394	1178	11	control	control	NOUN
ftr-394	1178	12	of	of	ADP
ftr-394	1178	13	the	the	DET
ftr-394	1178	14	employer	employer	NOUN
ftr-394	1178	15	even	even	ADV
ftr-394	1178	16	though	though	SCONJ
ftr-394	1178	17	the	the	DET
ftr-394	1178	18	taxpayer	taxpayer	NOUN
ftr-394	1178	19	set	set	VERB
ftr-394	1178	20	his	his	PRON
ftr-394	1178	21	own	own	ADJ
ftr-394	1178	22	hours	hour	NOUN
ftr-394	1178	23	and	and	CCONJ
ftr-394	1178	24	sales	sale	NOUN
ftr-394	1178	25	territory	territory	NOUN
ftr-394	1178	26	,	,	PUNCT
ftr-394	1178	27	worked	work	VERB
ftr-394	1178	28	primarily	primarily	ADV
ftr-394	1178	29	from	from	ADP
ftr-394	1178	30	home	home	NOUN
ftr-394	1178	31	,	,	PUNCT
ftr-394	1178	32	was	be	AUX
ftr-394	1178	33	not	not	PART
ftr-394	1178	34	required	require	VERB
ftr-394	1178	35	to	to	PART
ftr-394	1178	36	utilize	utilize	VERB
ftr-394	1178	37	the	the	DET
ftr-394	1178	38	employer	employer	NOUN
ftr-394	1178	39	’s	’s	PART
ftr-394	1178	40	support	support	NOUN
ftr-394	1178	41	staff	staff	NOUN
ftr-394	1178	42	,	,	PUNCT
ftr-394	1178	43	nor	nor	CCONJ
ftr-394	1178	44	attend	attend	VERB
ftr-394	1178	45	routine	routine	ADJ
ftr-394	1178	46	meetings	meeting	NOUN
ftr-394	1178	47	.	.	PUNCT
ftr-394	1179	1	the	the	DET
ftr-394	1179	2	court	court	NOUN
ftr-394	1179	3	noted	note	VERB
ftr-394	1179	4	that	that	SCONJ
ftr-394	1179	5	the	the	DET
ftr-394	1179	6	employer	employer	NOUN
ftr-394	1179	7	had	have	VERB
ftr-394	1179	8	the	the	DET
ftr-394	1179	9	right	right	NOUN
ftr-394	1179	10	to	to	PART
ftr-394	1179	11	control	control	VERB
ftr-394	1179	12	the	the	DET
ftr-394	1179	13	taxpayer	taxpayer	NOUN
ftr-394	1179	14	,	,	PUNCT
ftr-394	1179	15	whether	whether	SCONJ
ftr-394	1179	16	or	or	CCONJ
ftr-394	1179	17	not	not	PART
ftr-394	1179	18	exercised	exercise	VERB
ftr-394	1179	19	.	.	PUNCT
ftr-394	1180	1	7	7	X
ftr-394	1180	2	.	.	X
ftr-394	1180	3	if	if	SCONJ
ftr-394	1180	4	you	you	PRON
ftr-394	1180	5	are	be	AUX
ftr-394	1180	6	trying	try	VERB
ftr-394	1180	7	to	to	PART
ftr-394	1180	8	be	be	AUX
ftr-394	1180	9	in	in	ADP
ftr-394	1180	10	a	a	DET
ftr-394	1180	11	trade	trade	NOUN
ftr-394	1180	12	or	or	CCONJ
ftr-394	1180	13	business	business	NOUN
ftr-394	1180	14	for	for	ADP
ftr-394	1180	15	tax	tax	NOUN
ftr-394	1180	16	purposes	purpose	NOUN
ftr-394	1180	17	,	,	PUNCT
ftr-394	1180	18	it	it	PRON
ftr-394	1180	19	does	do	AUX
ftr-394	1180	20	not	not	PART
ftr-394	1180	21	help	help	VERB
ftr-394	1180	22	that	that	SCONJ
ftr-394	1180	23	you	you	PRON
ftr-394	1180	24	are	be	AUX
ftr-394	1180	25	collecting	collect	VERB
ftr-394	1180	26	unemployment	unemployment	NOUN
ftr-394	1180	27	.	.	PUNCT
ftr-394	1181	1	cameron	cameron	PROPN
ftr-394	1181	2	v.	v.	PROPN
ftr-394	1181	3	commissioner	commissioner	PROPN
ftr-394	1181	4	,	,	PUNCT
ftr-394	1181	5	t.c	t.c	PROPN
ftr-394	1181	6	.	.	PROPN
ftr-394	1181	7	memo	memo	NOUN
ftr-394	1181	8	.	.	PUNCT
ftr-394	1182	1	2007	2007	NUM
ftr-394	1182	2	-	-	SYM
ftr-394	1182	3	260	260	NUM
ftr-394	1182	4	(	(	PUNCT
ftr-394	1182	5	8/30/07	8/30/07	NUM
ftr-394	1182	6	)	)	PUNCT
ftr-394	1182	7	.	.	PUNCT
ftr-394	1183	1	the	the	DET
ftr-394	1183	2	tax	tax	NOUN
ftr-394	1183	3	court	court	NOUN
ftr-394	1183	4	(	(	PUNCT
ftr-394	1183	5	judge	judge	PROPN
ftr-394	1183	6	laro	laro	PROPN
ftr-394	1183	7	)	)	PUNCT
ftr-394	1183	8	upheld	uphold	VERB
ftr-394	1183	9	the	the	DET
ftr-394	1183	10	irs	irs	PROPN
ftr-394	1183	11	’s	’s	PART
ftr-394	1183	12	determination	determination	NOUN
ftr-394	1183	13	that	that	SCONJ
ftr-394	1183	14	the	the	DET
ftr-394	1183	15	taxpayer	taxpayer	NOUN
ftr-394	1183	16	was	be	AUX
ftr-394	1183	17	not	not	PART
ftr-394	1183	18	a	a	DET
ftr-394	1183	19	trader	trader	NOUN
ftr-394	1183	20	in	in	ADP
ftr-394	1183	21	stock	stock	NOUN
ftr-394	1183	22	and	and	CCONJ
ftr-394	1183	23	securities	security	NOUN
ftr-394	1183	24	,	,	PUNCT
ftr-394	1183	25	and	and	CCONJ
ftr-394	1183	26	disallowed	disallow	VERB
ftr-394	1183	27	deductions	deduction	NOUN
ftr-394	1183	28	under	under	ADP
ftr-394	1183	29	§	§	PROPN
ftr-394	1183	30	162	162	NUM
ftr-394	1183	31	,	,	PUNCT
ftr-394	1183	32	relegating	relegate	VERB
ftr-394	1183	33	them	they	PRON
ftr-394	1183	34	instead	instead	ADV
ftr-394	1183	35	to	to	ADP
ftr-394	1183	36	§	§	PROPN
ftr-394	1183	37	212	212	NUM
ftr-394	1183	38	.	.	PUNCT
ftr-394	1184	1	in	in	ADP
ftr-394	1184	2	2002	2002	NUM
ftr-394	1184	3	,	,	PUNCT
ftr-394	1184	4	the	the	DET
ftr-394	1184	5	taxpayer	taxpayer	NOUN
ftr-394	1184	6	’s	’s	PART
ftr-394	1184	7	activity	activity	NOUN
ftr-394	1184	8	consisted	consist	VERB
ftr-394	1184	9	of	of	ADP
ftr-394	1184	10	46	46	NUM
ftr-394	1184	11	purchases	purchase	NOUN
ftr-394	1184	12	and	and	CCONJ
ftr-394	1184	13	14	14	NUM
ftr-394	1184	14	sales	sale	NOUN
ftr-394	1184	15	.	.	PUNCT
ftr-394	1185	1	in	in	ADP
ftr-394	1185	2	2003	2003	NUM
ftr-394	1185	3	,	,	PUNCT
ftr-394	1185	4	he	he	PRON
ftr-394	1185	5	completed	complete	VERB
ftr-394	1185	6	109	109	NUM
ftr-394	1185	7	purchases	purchase	NOUN
ftr-394	1185	8	and	and	CCONJ
ftr-394	1185	9	103	103	NUM
ftr-394	1185	10	sales	sale	NOUN
ftr-394	1185	11	.	.	PUNCT
ftr-394	1186	1	during	during	ADP
ftr-394	1186	2	the	the	DET
ftr-394	1186	3	years	year	NOUN
ftr-394	1186	4	at	at	ADP
ftr-394	1186	5	issue	issue	NOUN
ftr-394	1186	6	,	,	PUNCT
ftr-394	1186	7	petitioner	petitioner	NOUN
ftr-394	1186	8	did	do	AUX
ftr-394	1186	9	not	not	PART
ftr-394	1186	10	trade	trade	VERB
ftr-394	1186	11	5	5	NUM
ftr-394	1186	12	days	day	NOUN
ftr-394	1186	13	a	a	DET
ftr-394	1186	14	week	week	NOUN
ftr-394	1186	15	.	.	PUNCT
ftr-394	1187	1	of	of	ADP
ftr-394	1187	2	770	770	NUM
ftr-394	1187	3	florida	florida	PROPN
ftr-394	1187	4	tax	tax	NOUN
ftr-394	1187	5	review	review	NOUN
ftr-394	1187	6	[	[	X
ftr-394	1187	7	vol	vol	NOUN
ftr-394	1187	8	.	.	PUNCT
ftr-394	1187	9	8	8	NUM
ftr-394	1187	10	:	:	PUNCT
ftr-394	1187	11	si	si	PROPN
ftr-394	1187	12	the	the	DET
ftr-394	1187	13	years	year	NOUN
ftr-394	1187	14	at	at	ADP
ftr-394	1187	15	issue	issue	NOUN
ftr-394	1187	16	,	,	PUNCT
ftr-394	1187	17	he	he	PRON
ftr-394	1187	18	traded	trade	VERB
ftr-394	1187	19	on	on	ADP
ftr-394	1187	20	more	more	ADJ
ftr-394	1187	21	than	than	ADP
ftr-394	1187	22	10	10	NUM
ftr-394	1187	23	days	day	NOUN
ftr-394	1187	24	in	in	ADP
ftr-394	1187	25	a	a	DET
ftr-394	1187	26	given	give	VERB
ftr-394	1187	27	month	month	NOUN
ftr-394	1187	28	only	only	ADV
ftr-394	1187	29	twice	twice	ADV
ftr-394	1187	30	.	.	PUNCT
ftr-394	1188	1	that	that	SCONJ
ftr-394	1188	2	the	the	DET
ftr-394	1188	3	taxpayer	taxpayer	NOUN
ftr-394	1188	4	was	be	AUX
ftr-394	1188	5	collecting	collect	VERB
ftr-394	1188	6	unemployment	unemployment	NOUN
ftr-394	1188	7	compensation	compensation	NOUN
ftr-394	1188	8	during	during	ADP
ftr-394	1188	9	2003	2003	NUM
ftr-394	1188	10	further	far	ADV
ftr-394	1188	11	undermined	undermine	VERB
ftr-394	1188	12	his	his	PRON
ftr-394	1188	13	argument	argument	NOUN
ftr-394	1188	14	that	that	SCONJ
ftr-394	1188	15	he	he	PRON
ftr-394	1188	16	was	be	AUX
ftr-394	1188	17	engaged	engage	VERB
ftr-394	1188	18	in	in	ADP
ftr-394	1188	19	a	a	DET
ftr-394	1188	20	trade	trade	NOUN
ftr-394	1188	21	or	or	CCONJ
ftr-394	1188	22	business	business	NOUN
ftr-394	1188	23	during	during	ADP
ftr-394	1188	24	that	that	DET
ftr-394	1188	25	year	year	NOUN
ftr-394	1188	26	.	.	PUNCT
ftr-394	1189	1	d.	d.	PROPN
ftr-394	1189	2	hobby	hobby	PROPN
ftr-394	1189	3	losses	loss	NOUN
ftr-394	1189	4	and	and	CCONJ
ftr-394	1189	5	§	§	PROPN
ftr-394	1189	6	280a	280a	PROPN
ftr-394	1189	7	home	home	NOUN
ftr-394	1189	8	office	office	NOUN
ftr-394	1189	9	and	and	CCONJ
ftr-394	1189	10	vacation	vacation	NOUN
ftr-394	1189	11	homes	home	NOUN
ftr-394	1189	12	1	1	NUM
ftr-394	1189	13	.	.	PUNCT
ftr-394	1190	1	after	after	ADP
ftr-394	1190	2	divorce	divorce	NOUN
ftr-394	1190	3	,	,	PUNCT
ftr-394	1190	4	do	do	VERB
ftr-394	1190	5	what	what	PRON
ftr-394	1190	6	you	you	PRON
ftr-394	1190	7	love	love	VERB
ftr-394	1190	8	,	,	PUNCT
ftr-394	1190	9	love	love	VERB
ftr-394	1190	10	what	what	PRON
ftr-394	1190	11	you	you	PRON
ftr-394	1190	12	do	do	VERB
ftr-394	1190	13	,	,	PUNCT
ftr-394	1190	14	and	and	CCONJ
ftr-394	1190	15	they	they	PRON
ftr-394	1190	16	can	can	AUX
ftr-394	1190	17	be	be	AUX
ftr-394	1190	18	integrated	integrate	VERB
ftr-394	1190	19	into	into	ADP
ftr-394	1190	20	a	a	DET
ftr-394	1190	21	single	single	ADJ
ftr-394	1190	22	for	for	ADP
ftr-394	1190	23	-	-	PUNCT
ftr-394	1190	24	profit	profit	NOUN
ftr-394	1190	25	business	business	NOUN
ftr-394	1190	26	.	.	PUNCT
ftr-394	1191	1	topping	top	VERB
ftr-394	1191	2	v.	v.	PROPN
ftr-394	1191	3	commissioner	commissioner	NOUN
ftr-394	1191	4	,	,	PUNCT
ftr-394	1191	5	t.c	t.c	PROPN
ftr-394	1191	6	.	.	PROPN
ftr-394	1191	7	memo	memo	NOUN
ftr-394	1191	8	.	.	PUNCT
ftr-394	1192	1	2007	2007	NUM
ftr-394	1192	2	-	-	SYM
ftr-394	1192	3	92	92	NUM
ftr-394	1192	4	(	(	PUNCT
ftr-394	1192	5	4/17/07	4/17/07	NUM
ftr-394	1192	6	)	)	PUNCT
ftr-394	1192	7	.	.	PUNCT
ftr-394	1193	1	after	after	ADP
ftr-394	1193	2	her	her	PRON
ftr-394	1193	3	divorce	divorce	NOUN
ftr-394	1193	4	,	,	PUNCT
ftr-394	1193	5	the	the	DET
ftr-394	1193	6	taxpayer	taxpayer	NOUN
ftr-394	1193	7	formed	form	VERB
ftr-394	1193	8	a	a	DET
ftr-394	1193	9	profitable	profitable	ADJ
ftr-394	1193	10	business	business	NOUN
ftr-394	1193	11	designing	design	VERB
ftr-394	1193	12	homes	home	NOUN
ftr-394	1193	13	and	and	CCONJ
ftr-394	1193	14	barns	barn	NOUN
ftr-394	1193	15	for	for	ADP
ftr-394	1193	16	the	the	DET
ftr-394	1193	17	wealthy	wealthy	ADJ
ftr-394	1193	18	florida	florida	PROPN
ftr-394	1193	19	horse	horse	NOUN
ftr-394	1193	20	set	set	VERB
ftr-394	1193	21	.	.	PUNCT
ftr-394	1194	1	the	the	DET
ftr-394	1194	2	taxpayer	taxpayer	NOUN
ftr-394	1194	3	was	be	AUX
ftr-394	1194	4	an	an	DET
ftr-394	1194	5	accomplished	accomplished	ADJ
ftr-394	1194	6	equestrian	equestrian	NOUN
ftr-394	1194	7	who	who	PRON
ftr-394	1194	8	made	make	VERB
ftr-394	1194	9	contacts	contact	NOUN
ftr-394	1194	10	with	with	ADP
ftr-394	1194	11	potential	potential	ADJ
ftr-394	1194	12	clients	client	NOUN
ftr-394	1194	13	while	while	SCONJ
ftr-394	1194	14	she	she	PRON
ftr-394	1194	15	competed	compete	VERB
ftr-394	1194	16	in	in	ADP
ftr-394	1194	17	events	event	NOUN
ftr-394	1194	18	at	at	ADP
ftr-394	1194	19	the	the	DET
ftr-394	1194	20	jockey	jockey	ADJ
ftr-394	1194	21	club	club	NOUN
ftr-394	1194	22	,	,	PUNCT
ftr-394	1194	23	described	describe	VERB
ftr-394	1194	24	as	as	ADP
ftr-394	1194	25	an	an	DET
ftr-394	1194	26	elite	elite	ADJ
ftr-394	1194	27	private	private	ADJ
ftr-394	1194	28	club	club	NOUN
ftr-394	1194	29	.	.	PUNCT
ftr-394	1195	1	she	she	PRON
ftr-394	1195	2	convinced	convince	VERB
ftr-394	1195	3	the	the	DET
ftr-394	1195	4	tax	tax	NOUN
ftr-394	1195	5	court	court	NOUN
ftr-394	1195	6	(	(	PUNCT
ftr-394	1195	7	judge	judge	NOUN
ftr-394	1195	8	goeke	goeke	ADJ
ftr-394	1195	9	)	)	PUNCT
ftr-394	1195	10	that	that	SCONJ
ftr-394	1195	11	her	her	PRON
ftr-394	1195	12	riding	ride	VERB
ftr-394	1195	13	activities	activity	NOUN
ftr-394	1195	14	were	be	AUX
ftr-394	1195	15	an	an	DET
ftr-394	1195	16	integral	integral	ADJ
ftr-394	1195	17	part	part	NOUN
ftr-394	1195	18	of	of	ADP
ftr-394	1195	19	her	her	PRON
ftr-394	1195	20	design	design	NOUN
ftr-394	1195	21	business	business	NOUN
ftr-394	1195	22	,	,	PUNCT
ftr-394	1195	23	even	even	ADV
ftr-394	1195	24	though	though	SCONJ
ftr-394	1195	25	she	she	PRON
ftr-394	1195	26	reported	report	VERB
ftr-394	1195	27	her	her	PRON
ftr-394	1195	28	design	design	NOUN
ftr-394	1195	29	and	and	CCONJ
ftr-394	1195	30	horse	horse	NOUN
ftr-394	1195	31	activities	activity	NOUN
ftr-394	1195	32	on	on	ADP
ftr-394	1195	33	separate	separate	ADJ
ftr-394	1195	34	schedules	schedule	NOUN
ftr-394	1195	35	c.5	c.5	ADP
ftr-394	1195	36	thus	thus	ADV
ftr-394	1195	37	,	,	PUNCT
ftr-394	1195	38	her	her	PRON
ftr-394	1195	39	horse	horse	NOUN
ftr-394	1195	40	-	-	PUNCT
ftr-394	1195	41	related	relate	VERB
ftr-394	1195	42	expenditures	expenditure	NOUN
ftr-394	1195	43	were	be	AUX
ftr-394	1195	44	fully	fully	ADV
ftr-394	1195	45	deductible	deductible	ADJ
ftr-394	1195	46	as	as	ADP
ftr-394	1195	47	a	a	DET
ftr-394	1195	48	profit	profit	NOUN
ftr-394	1195	49	seeking	seek	VERB
ftr-394	1195	50	activity	activity	NOUN
ftr-394	1195	51	.	.	PUNCT
ftr-394	1196	1	•	•	NUM
ftr-394	1196	2	because	because	SCONJ
ftr-394	1196	3	the	the	DET
ftr-394	1196	4	scope	scope	NOUN
ftr-394	1196	5	of	of	ADP
ftr-394	1196	6	an	an	DET
ftr-394	1196	7	activity	activity	NOUN
ftr-394	1196	8	is	be	AUX
ftr-394	1196	9	a	a	DET
ftr-394	1196	10	factual	factual	ADJ
ftr-394	1196	11	issue	issue	NOUN
ftr-394	1196	12	,	,	PUNCT
ftr-394	1196	13	the	the	DET
ftr-394	1196	14	presentation	presentation	NOUN
ftr-394	1196	15	of	of	ADP
ftr-394	1196	16	the	the	DET
ftr-394	1196	17	taxpayer	taxpayer	NOUN
ftr-394	1196	18	’s	’s	PART
ftr-394	1196	19	case	case	NOUN
ftr-394	1196	20	can	can	AUX
ftr-394	1196	21	make	make	VERB
ftr-394	1196	22	all	all	PRON
ftr-394	1196	23	of	of	ADP
ftr-394	1196	24	the	the	DET
ftr-394	1196	25	difference	difference	NOUN
ftr-394	1196	26	.	.	PUNCT
ftr-394	1197	1	for	for	ADP
ftr-394	1197	2	example	example	NOUN
ftr-394	1197	3	,	,	PUNCT
ftr-394	1197	4	in	in	ADP
ftr-394	1197	5	this	this	DET
ftr-394	1197	6	case	case	NOUN
ftr-394	1197	7	the	the	DET
ftr-394	1197	8	tax	tax	NOUN
ftr-394	1197	9	court	court	NOUN
ftr-394	1197	10	held	hold	VERB
ftr-394	1197	11	that	that	SCONJ
ftr-394	1197	12	the	the	DET
ftr-394	1197	13	taxpayer	taxpayer	NOUN
ftr-394	1197	14	’s	’s	PART
ftr-394	1197	15	money	money	NOUN
ftr-394	1197	16	-	-	PUNCT
ftr-394	1197	17	losing	lose	VERB
ftr-394	1197	18	equestrian	equestrian	ADJ
ftr-394	1197	19	activities	activity	NOUN
ftr-394	1197	20	were	be	AUX
ftr-394	1197	21	an	an	DET
ftr-394	1197	22	integral	integral	ADJ
ftr-394	1197	23	part	part	NOUN
ftr-394	1197	24	of	of	ADP
ftr-394	1197	25	her	her	PRON
ftr-394	1197	26	profitable	profitable	ADJ
ftr-394	1197	27	business	business	NOUN
ftr-394	1197	28	designing	design	VERB
ftr-394	1197	29	homes	home	NOUN
ftr-394	1197	30	and	and	CCONJ
ftr-394	1197	31	barns	barn	NOUN
ftr-394	1197	32	,	,	PUNCT
ftr-394	1197	33	even	even	ADV
ftr-394	1197	34	though	though	SCONJ
ftr-394	1197	35	she	she	PRON
ftr-394	1197	36	reported	report	VERB
ftr-394	1197	37	her	her	PRON
ftr-394	1197	38	equestrian	equestrian	ADJ
ftr-394	1197	39	and	and	CCONJ
ftr-394	1197	40	design	design	NOUN
ftr-394	1197	41	activities	activity	NOUN
ftr-394	1197	42	on	on	ADP
ftr-394	1197	43	separate	separate	ADJ
ftr-394	1197	44	schedule	schedule	NOUN
ftr-394	1197	45	cs	cs	PROPN
ftr-394	1197	46	,	,	PUNCT
ftr-394	1197	47	because	because	SCONJ
ftr-394	1197	48	she	she	PRON
ftr-394	1197	49	used	use	VERB
ftr-394	1197	50	the	the	DET
ftr-394	1197	51	equestrian	equestrian	ADJ
ftr-394	1197	52	activities	activity	NOUN
ftr-394	1197	53	to	to	PART
ftr-394	1197	54	make	make	VERB
ftr-394	1197	55	contacts	contact	NOUN
ftr-394	1197	56	with	with	ADP
ftr-394	1197	57	potential	potential	ADJ
ftr-394	1197	58	“	"	PUNCT
ftr-394	1197	59	extraordinarily	extraordinarily	ADV
ftr-394	1197	60	wealthy	wealthy	ADJ
ftr-394	1197	61	”	"	PUNCT
ftr-394	1197	62	clients	client	NOUN
ftr-394	1197	63	while	while	SCONJ
ftr-394	1197	64	she	she	PRON
ftr-394	1197	65	competed	compete	VERB
ftr-394	1197	66	in	in	ADP
ftr-394	1197	67	events	event	NOUN
ftr-394	1197	68	at	at	ADP
ftr-394	1197	69	an	an	DET
ftr-394	1197	70	elite	elite	ADJ
ftr-394	1197	71	private	private	ADJ
ftr-394	1197	72	equestrian	equestrian	ADJ
ftr-394	1197	73	club	club	NOUN
ftr-394	1197	74	.	.	PUNCT
ftr-394	1198	1	the	the	DET
ftr-394	1198	2	court	court	NOUN
ftr-394	1198	3	found	find	VERB
ftr-394	1198	4	that	that	SCONJ
ftr-394	1198	5	the	the	DET
ftr-394	1198	6	taxpayer	taxpayer	NOUN
ftr-394	1198	7	did	do	AUX
ftr-394	1198	8	not	not	PART
ftr-394	1198	9	advertise	advertise	VERB
ftr-394	1198	10	her	her	PRON
ftr-394	1198	11	interior	interior	ADJ
ftr-394	1198	12	design	design	NOUN
ftr-394	1198	13	business	business	NOUN
ftr-394	1198	14	through	through	ADP
ftr-394	1198	15	advertising	advertising	NOUN
ftr-394	1198	16	media	medium	NOUN
ftr-394	1198	17	,	,	PUNCT
ftr-394	1198	18	because	because	SCONJ
ftr-394	1198	19	“	"	PUNCT
ftr-394	1198	20	the	the	DET
ftr-394	1198	21	ethos	ethos	NOUN
ftr-394	1198	22	of	of	ADP
ftr-394	1198	23	the	the	DET
ftr-394	1198	24	jockey	jockey	NOUN
ftr-394	1198	25	club	club	NOUN
ftr-394	1198	26	and	and	CCONJ
ftr-394	1198	27	its	its	PRON
ftr-394	1198	28	members	member	NOUN
ftr-394	1198	29	perceive	perceive	VERB
ftr-394	1198	30	that	that	DET
ftr-394	1198	31	kind	kind	NOUN
ftr-394	1198	32	of	of	ADP
ftr-394	1198	33	generic	generic	ADJ
ftr-394	1198	34	advertising	advertising	NOUN
ftr-394	1198	35	of	of	ADP
ftr-394	1198	36	a	a	DET
ftr-394	1198	37	personal	personal	ADJ
ftr-394	1198	38	service	service	NOUN
ftr-394	1198	39	business	business	NOUN
ftr-394	1198	40	as	as	ADP
ftr-394	1198	41	tacky	tacky	ADJ
ftr-394	1198	42	or	or	CCONJ
ftr-394	1198	43	gauche	gauche	NOUN
ftr-394	1198	44	,	,	PUNCT
ftr-394	1198	45	”	"	PUNCT
ftr-394	1198	46	and	and	CCONJ
ftr-394	1198	47	she	she	PRON
ftr-394	1198	48	instead	instead	ADV
ftr-394	1198	49	“	"	PUNCT
ftr-394	1198	50	relie[d	relie[d	VERB
ftr-394	1198	51	]	]	PUNCT
ftr-394	1198	52	on	on	ADP
ftr-394	1198	53	her	her	PRON
ftr-394	1198	54	exposure	exposure	NOUN
ftr-394	1198	55	and	and	CCONJ
ftr-394	1198	56	reputation	reputation	NOUN
ftr-394	1198	57	as	as	ADP
ftr-394	1198	58	both	both	CCONJ
ftr-394	1198	59	a	a	DET
ftr-394	1198	60	rider	rider	NOUN
ftr-394	1198	61	and	and	CCONJ
ftr-394	1198	62	owner	owner	NOUN
ftr-394	1198	63	,	,	PUNCT
ftr-394	1198	64	and	and	CCONJ
ftr-394	1198	65	also	also	ADV
ftr-394	1198	66	her	her	PRON
ftr-394	1198	67	popularity	popularity	NOUN
ftr-394	1198	68	among	among	ADP
ftr-394	1198	69	the	the	DET
ftr-394	1198	70	members	member	NOUN
ftr-394	1198	71	of	of	ADP
ftr-394	1198	72	the	the	DET
ftr-394	1198	73	jockey	jockey	ADJ
ftr-394	1198	74	club	club	NOUN
ftr-394	1198	75	.	.	PUNCT
ftr-394	1198	76	”	"	PUNCT
ftr-394	1199	1	furthermore	furthermore	ADV
ftr-394	1199	2	,	,	PUNCT
ftr-394	1199	3	she	she	PRON
ftr-394	1199	4	“	"	PUNCT
ftr-394	1199	5	use[d	use[d	ADP
ftr-394	1199	6	]	]	X
ftr-394	1199	7	her	her	PRON
ftr-394	1199	8	general	general	ADJ
ftr-394	1199	9	knowledge	knowledge	NOUN
ftr-394	1199	10	of	of	ADP
ftr-394	1199	11	horses	horse	NOUN
ftr-394	1199	12	and	and	CCONJ
ftr-394	1199	13	specifically	specifically	ADV
ftr-394	1199	14	her	her	PRON
ftr-394	1199	15	knowledge	knowledge	NOUN
ftr-394	1199	16	of	of	ADP
ftr-394	1199	17	the	the	DET
ftr-394	1199	18	idiosyncrasies	idiosyncrasy	NOUN
ftr-394	1199	19	of	of	ADP
ftr-394	1199	20	each	each	PRON
ftr-394	1199	21	of	of	ADP
ftr-394	1199	22	her	her	PRON
ftr-394	1199	23	client	client	NOUN
ftr-394	1199	24	’s	’s	PART
ftr-394	1199	25	horses	horse	NOUN
ftr-394	1199	26	to	to	PART
ftr-394	1199	27	evolve	evolve	VERB
ftr-394	1199	28	her	her	PRON
ftr-394	1199	29	barn	barn	NOUN
ftr-394	1199	30	designs	design	NOUN
ftr-394	1199	31	.	.	PUNCT
ftr-394	1199	32	”	"	PUNCT
ftr-394	1200	1	2	2	NUM
ftr-394	1200	2	.	.	X
ftr-394	1200	3	a	a	DET
ftr-394	1200	4	horse	horse	NOUN
ftr-394	1200	5	lover	lover	NOUN
ftr-394	1200	6	who	who	PRON
ftr-394	1200	7	mucks	muck	VERB
ftr-394	1200	8	stalls	stall	NOUN
ftr-394	1200	9	must	must	AUX
ftr-394	1200	10	be	be	AUX
ftr-394	1200	11	in	in	ADP
ftr-394	1200	12	it	it	PRON
ftr-394	1200	13	for	for	ADP
ftr-394	1200	14	profit	profit	NOUN
ftr-394	1200	15	rather	rather	ADV
ftr-394	1200	16	than	than	ADP
ftr-394	1200	17	fun	fun	NOUN
ftr-394	1200	18	.	.	PUNCT
ftr-394	1201	1	rozzano	rozzano	PROPN
ftr-394	1201	2	v.	v.	PROPN
ftr-394	1201	3	commissioner	commissioner	PROPN
ftr-394	1201	4	,	,	PUNCT
ftr-394	1201	5	t.c	t.c	PROPN
ftr-394	1201	6	.	.	PROPN
ftr-394	1201	7	memo	memo	NOUN
ftr-394	1201	8	.	.	PUNCT
ftr-394	1202	1	2007	2007	NUM
ftr-394	1202	2	-	-	SYM
ftr-394	1202	3	177	177	NUM
ftr-394	1202	4	5	5	NUM
ftr-394	1202	5	.	.	PUNCT
ftr-394	1203	1	marty	marty	PROPN
ftr-394	1203	2	would	would	AUX
ftr-394	1203	3	change	change	VERB
ftr-394	1203	4	the	the	DET
ftr-394	1203	5	penultimate	penultimate	NOUN
ftr-394	1203	6	sentence	sentence	NOUN
ftr-394	1203	7	to	to	PART
ftr-394	1203	8	read	read	VERB
ftr-394	1203	9	,	,	PUNCT
ftr-394	1203	10	“	"	PUNCT
ftr-394	1203	11	the	the	DET
ftr-394	1203	12	citizen	citizen	NOUN
ftr-394	1203	13	’s	’s	PART
ftr-394	1203	14	ingenious	ingenious	ADJ
ftr-394	1203	15	counsel	counsel	NOUN
ftr-394	1203	16	convinced	convince	VERB
ftr-394	1203	17	the	the	DET
ftr-394	1203	18	tax	tax	NOUN
ftr-394	1203	19	court	court	NOUN
ftr-394	1203	20	that	that	PRON
ftr-394	1203	21	her	her	PRON
ftr-394	1203	22	riding	ride	VERB
ftr-394	1203	23	activities	activity	NOUN
ftr-394	1203	24	were	be	AUX
ftr-394	1203	25	an	an	DET
ftr-394	1203	26	integral	integral	ADJ
ftr-394	1203	27	part	part	NOUN
ftr-394	1203	28	of	of	ADP
ftr-394	1203	29	her	her	PRON
ftr-394	1203	30	design	design	NOUN
ftr-394	1203	31	business	business	NOUN
ftr-394	1203	32	,	,	PUNCT
ftr-394	1203	33	even	even	ADV
ftr-394	1203	34	though	though	SCONJ
ftr-394	1203	35	she	she	PRON
ftr-394	1203	36	reported	report	VERB
ftr-394	1203	37	her	her	PRON
ftr-394	1203	38	design	design	NOUN
ftr-394	1203	39	and	and	CCONJ
ftr-394	1203	40	horse	horse	NOUN
ftr-394	1203	41	activities	activity	NOUN
ftr-394	1203	42	on	on	ADP
ftr-394	1203	43	separate	separate	ADJ
ftr-394	1203	44	schedule	schedule	NOUN
ftr-394	1203	45	cs	cs	PROPN
ftr-394	1203	46	.	.	PUNCT
ftr-394	1203	47	”	"	PUNCT
ftr-394	1204	1	this	this	PRON
ftr-394	1204	2	is	be	AUX
ftr-394	1204	3	because	because	SCONJ
ftr-394	1204	4	taxpayer	taxpayer	PROPN
ftr-394	1204	5	’s	’s	PART
ftr-394	1204	6	attorney	attorney	NOUN
ftr-394	1204	7	makes	make	VERB
ftr-394	1204	8	a	a	DET
ftr-394	1204	9	practice	practice	NOUN
ftr-394	1204	10	of	of	ADP
ftr-394	1204	11	never	never	ADV
ftr-394	1204	12	referring	refer	VERB
ftr-394	1204	13	to	to	ADP
ftr-394	1204	14	a	a	DET
ftr-394	1204	15	client	client	NOUN
ftr-394	1204	16	as	as	ADP
ftr-394	1204	17	a	a	DET
ftr-394	1204	18	“	"	PUNCT
ftr-394	1204	19	taxpayer	taxpayer	NOUN
ftr-394	1204	20	,	,	PUNCT
ftr-394	1204	21	”	"	PUNCT
ftr-394	1204	22	but	but	CCONJ
ftr-394	1204	23	only	only	ADV
ftr-394	1204	24	as	as	ADP
ftr-394	1204	25	a	a	DET
ftr-394	1204	26	“	"	PUNCT
ftr-394	1204	27	citizen	citizen	NOUN
ftr-394	1204	28	.	.	PUNCT
ftr-394	1204	29	”	"	PUNCT
ftr-394	1205	1	2008	2008	NUM
ftr-394	1205	2	]	]	PUNCT
ftr-394	1205	3	recent	recent	ADJ
ftr-394	1205	4	developments	development	NOUN
ftr-394	1205	5	in	in	ADP
ftr-394	1205	6	federal	federal	ADJ
ftr-394	1205	7	income	income	NOUN
ftr-394	1205	8	taxation	taxation	NOUN
ftr-394	1205	9	771	771	NUM
ftr-394	1205	10	(	(	PUNCT
ftr-394	1205	11	7/3/07	7/3/07	NUM
ftr-394	1205	12	)	)	PUNCT
ftr-394	1205	13	.	.	PUNCT
ftr-394	1206	1	the	the	DET
ftr-394	1206	2	taxpayer	taxpayer	NOUN
ftr-394	1206	3	took	take	VERB
ftr-394	1206	4	a	a	DET
ftr-394	1206	5	position	position	NOUN
ftr-394	1206	6	as	as	ADP
ftr-394	1206	7	a	a	DET
ftr-394	1206	8	corporate	corporate	ADJ
ftr-394	1206	9	ceo	ceo	NOUN
ftr-394	1206	10	that	that	PRON
ftr-394	1206	11	required	require	VERB
ftr-394	1206	12	a	a	DET
ftr-394	1206	13	move	move	NOUN
ftr-394	1206	14	to	to	ADP
ftr-394	1206	15	chicago	chicago	PROPN
ftr-394	1206	16	.	.	PUNCT
ftr-394	1207	1	he	he	PRON
ftr-394	1207	2	then	then	ADV
ftr-394	1207	3	converted	convert	VERB
ftr-394	1207	4	his	his	PRON
ftr-394	1207	5	ohio	ohio	PROPN
ftr-394	1207	6	farm	farm	NOUN
ftr-394	1207	7	into	into	ADP
ftr-394	1207	8	a	a	DET
ftr-394	1207	9	horse	horse	NOUN
ftr-394	1207	10	boarding	boarding	NOUN
ftr-394	1207	11	facility	facility	NOUN
ftr-394	1207	12	.	.	PUNCT
ftr-394	1208	1	the	the	DET
ftr-394	1208	2	farm	farm	NOUN
ftr-394	1208	3	had	have	VERB
ftr-394	1208	4	27	27	NUM
ftr-394	1208	5	stalls	stall	NOUN
ftr-394	1208	6	and	and	CCONJ
ftr-394	1208	7	an	an	DET
ftr-394	1208	8	indoor	indoor	ADJ
ftr-394	1208	9	arena	arena	NOUN
ftr-394	1208	10	.	.	PUNCT
ftr-394	1209	1	the	the	DET
ftr-394	1209	2	taxpayer	taxpayer	NOUN
ftr-394	1209	3	used	use	VERB
ftr-394	1209	4	his	his	PRON
ftr-394	1209	5	business	business	NOUN
ftr-394	1209	6	skills	skill	NOUN
ftr-394	1209	7	to	to	PART
ftr-394	1209	8	develop	develop	VERB
ftr-394	1209	9	computer	computer	NOUN
ftr-394	1209	10	-	-	PUNCT
ftr-394	1209	11	based	base	VERB
ftr-394	1209	12	spreadsheets	spreadsheet	NOUN
ftr-394	1209	13	and	and	CCONJ
ftr-394	1209	14	accounting	accounting	NOUN
ftr-394	1209	15	systems	system	NOUN
ftr-394	1209	16	for	for	ADP
ftr-394	1209	17	the	the	DET
ftr-394	1209	18	activity	activity	NOUN
ftr-394	1209	19	.	.	PUNCT
ftr-394	1210	1	he	he	PRON
ftr-394	1210	2	spent	spend	VERB
ftr-394	1210	3	weekends	weekend	NOUN
ftr-394	1210	4	doing	do	VERB
ftr-394	1210	5	the	the	DET
ftr-394	1210	6	heavy	heavy	ADJ
ftr-394	1210	7	work	work	NOUN
ftr-394	1210	8	of	of	ADP
ftr-394	1210	9	the	the	DET
ftr-394	1210	10	farm	farm	NOUN
ftr-394	1210	11	such	such	ADJ
ftr-394	1210	12	as	as	ADP
ftr-394	1210	13	mowing	mowing	NOUN
ftr-394	1210	14	,	,	PUNCT
ftr-394	1210	15	mucking	mucking	NOUN
ftr-394	1210	16	,	,	PUNCT
ftr-394	1210	17	and	and	CCONJ
ftr-394	1210	18	mending	mending	NOUN
ftr-394	1210	19	.	.	PUNCT
ftr-394	1211	1	in	in	ADP
ftr-394	1211	2	1999	1999	NUM
ftr-394	1211	3	the	the	DET
ftr-394	1211	4	taxpayer	taxpayer	NOUN
ftr-394	1211	5	determined	determine	VERB
ftr-394	1211	6	that	that	SCONJ
ftr-394	1211	7	,	,	PUNCT
ftr-394	1211	8	due	due	ADP
ftr-394	1211	9	to	to	ADP
ftr-394	1211	10	events	event	NOUN
ftr-394	1211	11	beyond	beyond	ADP
ftr-394	1211	12	his	his	PRON
ftr-394	1211	13	control	control	NOUN
ftr-394	1211	14	,	,	PUNCT
ftr-394	1211	15	the	the	DET
ftr-394	1211	16	farm	farm	NOUN
ftr-394	1211	17	would	would	AUX
ftr-394	1211	18	continue	continue	VERB
ftr-394	1211	19	to	to	PART
ftr-394	1211	20	produce	produce	VERB
ftr-394	1211	21	losses	loss	NOUN
ftr-394	1211	22	.	.	PUNCT
ftr-394	1212	1	the	the	DET
ftr-394	1212	2	property	property	NOUN
ftr-394	1212	3	was	be	AUX
ftr-394	1212	4	offered	offer	VERB
ftr-394	1212	5	for	for	ADP
ftr-394	1212	6	sale	sale	NOUN
ftr-394	1212	7	in	in	ADP
ftr-394	1212	8	2001	2001	NUM
ftr-394	1212	9	and	and	CCONJ
ftr-394	1212	10	sold	sell	VERB
ftr-394	1212	11	in	in	ADP
ftr-394	1212	12	2003	2003	NUM
ftr-394	1212	13	.	.	PUNCT
ftr-394	1213	1	the	the	DET
ftr-394	1213	2	tax	tax	NOUN
ftr-394	1213	3	court	court	NOUN
ftr-394	1213	4	concluded	conclude	VERB
ftr-394	1213	5	that	that	SCONJ
ftr-394	1213	6	the	the	DET
ftr-394	1213	7	taxpayer	taxpayer	NOUN
ftr-394	1213	8	’s	’s	PART
ftr-394	1213	9	careful	careful	ADJ
ftr-394	1213	10	accounting	accounting	NOUN
ftr-394	1213	11	systems	system	NOUN
ftr-394	1213	12	and	and	CCONJ
ftr-394	1213	13	general	general	ADJ
ftr-394	1213	14	business	business	NOUN
ftr-394	1213	15	practices	practice	NOUN
ftr-394	1213	16	justified	justify	VERB
ftr-394	1213	17	treating	treat	VERB
ftr-394	1213	18	the	the	DET
ftr-394	1213	19	activity	activity	NOUN
ftr-394	1213	20	as	as	SCONJ
ftr-394	1213	21	engaged	engage	VERB
ftr-394	1213	22	in	in	ADP
ftr-394	1213	23	for	for	ADP
ftr-394	1213	24	profit	profit	NOUN
ftr-394	1213	25	,	,	PUNCT
ftr-394	1213	26	notwithstanding	notwithstanding	ADP
ftr-394	1213	27	the	the	DET
ftr-394	1213	28	taxpayer	taxpayer	NOUN
ftr-394	1213	29	’s	’s	PART
ftr-394	1213	30	testimony	testimony	NOUN
ftr-394	1213	31	that	that	SCONJ
ftr-394	1213	32	he	he	PRON
ftr-394	1213	33	realized	realize	VERB
ftr-394	1213	34	in	in	ADP
ftr-394	1213	35	1999	1999	NUM
ftr-394	1213	36	that	that	SCONJ
ftr-394	1213	37	the	the	DET
ftr-394	1213	38	activity	activity	NOUN
ftr-394	1213	39	would	would	AUX
ftr-394	1213	40	not	not	PART
ftr-394	1213	41	be	be	AUX
ftr-394	1213	42	profitable	profitable	ADJ
ftr-394	1213	43	.	.	PUNCT
ftr-394	1214	1	the	the	DET
ftr-394	1214	2	taxpayer	taxpayer	NOUN
ftr-394	1214	3	maintained	maintain	VERB
ftr-394	1214	4	the	the	DET
ftr-394	1214	5	operation	operation	NOUN
ftr-394	1214	6	in	in	ADP
ftr-394	1214	7	order	order	NOUN
ftr-394	1214	8	to	to	PART
ftr-394	1214	9	facilitate	facilitate	VERB
ftr-394	1214	10	a	a	DET
ftr-394	1214	11	sale	sale	NOUN
ftr-394	1214	12	of	of	ADP
ftr-394	1214	13	the	the	DET
ftr-394	1214	14	property	property	NOUN
ftr-394	1214	15	.	.	PUNCT
ftr-394	1215	1	3	3	X
ftr-394	1215	2	.	.	X
ftr-394	1215	3	this	this	DET
ftr-394	1215	4	taxpayer	taxpayer	NOUN
ftr-394	1215	5	,	,	PUNCT
ftr-394	1215	6	a	a	DET
ftr-394	1215	7	nurse	nurse	NOUN
ftr-394	1215	8	and	and	CCONJ
ftr-394	1215	9	doctor	doctor	NOUN
ftr-394	1215	10	’s	’s	PART
ftr-394	1215	11	wife	wife	NOUN
ftr-394	1215	12	,	,	PUNCT
ftr-394	1215	13	was	be	AUX
ftr-394	1215	14	not	not	PART
ftr-394	1215	15	able	able	ADJ
ftr-394	1215	16	to	to	PART
ftr-394	1215	17	treat	treat	VERB
ftr-394	1215	18	her	her	PRON
ftr-394	1215	19	direct	direct	ADJ
ftr-394	1215	20	marketing	marketing	NOUN
ftr-394	1215	21	activities	activity	NOUN
ftr-394	1215	22	as	as	SCONJ
ftr-394	1215	23	engaged	engage	VERB
ftr-394	1215	24	in	in	ADP
ftr-394	1215	25	for	for	ADP
ftr-394	1215	26	profit	profit	NOUN
ftr-394	1215	27	.	.	PUNCT
ftr-394	1216	1	smith	smith	PROPN
ftr-394	1216	2	v.	v.	PROPN
ftr-394	1216	3	commissioner	commissioner	PROPN
ftr-394	1216	4	,	,	PUNCT
ftr-394	1216	5	t.c	t.c	PROPN
ftr-394	1216	6	.	.	PROPN
ftr-394	1216	7	memo	memo	NOUN
ftr-394	1216	8	.	.	PUNCT
ftr-394	1217	1	2007	2007	NUM
ftr-394	1217	2	-	-	SYM
ftr-394	1217	3	154	154	NUM
ftr-394	1217	4	(	(	PUNCT
ftr-394	1217	5	6/14/07	6/14/07	NUM
ftr-394	1217	6	)	)	PUNCT
ftr-394	1217	7	.	.	PUNCT
ftr-394	1218	1	while	while	SCONJ
ftr-394	1218	2	working	work	VERB
ftr-394	1218	3	as	as	ADP
ftr-394	1218	4	a	a	DET
ftr-394	1218	5	registered	registered	ADJ
ftr-394	1218	6	nurse	nurse	NOUN
ftr-394	1218	7	,	,	PUNCT
ftr-394	1218	8	the	the	DET
ftr-394	1218	9	taxpayer	taxpayer	NOUN
ftr-394	1218	10	,	,	PUNCT
ftr-394	1218	11	who	who	PRON
ftr-394	1218	12	was	be	AUX
ftr-394	1218	13	a	a	DET
ftr-394	1218	14	physician	physician	NOUN
ftr-394	1218	15	’s	’s	PART
ftr-394	1218	16	wife	wife	NOUN
ftr-394	1218	17	,	,	PUNCT
ftr-394	1218	18	engaged	engage	VERB
ftr-394	1218	19	in	in	ADP
ftr-394	1218	20	numerous	numerous	ADJ
ftr-394	1218	21	direct	direct	ADJ
ftr-394	1218	22	marketing	marketing	NOUN
ftr-394	1218	23	enterprises	enterprise	NOUN
ftr-394	1218	24	in	in	ADP
ftr-394	1218	25	which	which	PRON
ftr-394	1218	26	she	she	PRON
ftr-394	1218	27	sold	sell	VERB
ftr-394	1218	28	vitamins	vitamin	NOUN
ftr-394	1218	29	,	,	PUNCT
ftr-394	1218	30	energy	energy	NOUN
ftr-394	1218	31	supplements	supplement	NOUN
ftr-394	1218	32	,	,	PUNCT
ftr-394	1218	33	marketing	marketing	NOUN
ftr-394	1218	34	opportunities	opportunity	NOUN
ftr-394	1218	35	on	on	ADP
ftr-394	1218	36	the	the	DET
ftr-394	1218	37	internet	internet	NOUN
ftr-394	1218	38	,	,	PUNCT
ftr-394	1218	39	and	and	CCONJ
ftr-394	1218	40	for	for	ADP
ftr-394	1218	41	a	a	DET
ftr-394	1218	42	company	company	NOUN
ftr-394	1218	43	called	call	VERB
ftr-394	1218	44	renaissance	renaissance	NOUN
ftr-394	1218	45	the	the	DET
ftr-394	1218	46	tax	tax	NOUN
ftr-394	1218	47	people	people	NOUN
ftr-394	1218	48	,	,	PUNCT
ftr-394	1218	49	inc	inc	PROPN
ftr-394	1218	50	,	,	PUNCT
ftr-394	1218	51	she	she	PRON
ftr-394	1218	52	sold	sell	VERB
ftr-394	1218	53	“	"	PUNCT
ftr-394	1218	54	tax	tax	NOUN
ftr-394	1218	55	relief	relief	NOUN
ftr-394	1218	56	systems	system	NOUN
ftr-394	1218	57	”	"	PUNCT
ftr-394	1218	58	that	that	PRON
ftr-394	1218	59	were	be	AUX
ftr-394	1218	60	designed	design	VERB
ftr-394	1218	61	to	to	PART
ftr-394	1218	62	generate	generate	VERB
ftr-394	1218	63	federal	federal	ADJ
ftr-394	1218	64	tax	tax	NOUN
ftr-394	1218	65	deductions	deduction	NOUN
ftr-394	1218	66	.	.	PUNCT
ftr-394	1219	1	the	the	DET
ftr-394	1219	2	court	court	NOUN
ftr-394	1219	3	noted	note	VERB
ftr-394	1219	4	however	however	ADV
ftr-394	1219	5	,	,	PUNCT
ftr-394	1219	6	that	that	SCONJ
ftr-394	1219	7	most	most	ADJ
ftr-394	1219	8	of	of	ADP
ftr-394	1219	9	her	her	PRON
ftr-394	1219	10	activity	activity	NOUN
ftr-394	1219	11	involved	involve	VERB
ftr-394	1219	12	recruiting	recruit	VERB
ftr-394	1219	13	additional	additional	ADJ
ftr-394	1219	14	downline	downline	NOUN
ftr-394	1219	15	distributors	distributor	NOUN
ftr-394	1219	16	.	.	PUNCT
ftr-394	1220	1	all	all	PRON
ftr-394	1220	2	of	of	ADP
ftr-394	1220	3	these	these	DET
ftr-394	1220	4	activities	activity	NOUN
ftr-394	1220	5	produced	produce	VERB
ftr-394	1220	6	approximately	approximately	ADV
ftr-394	1220	7	$	$	SYM
ftr-394	1220	8	160,000	160,000	NUM
ftr-394	1220	9	of	of	ADP
ftr-394	1220	10	losses	loss	NOUN
ftr-394	1220	11	over	over	ADP
ftr-394	1220	12	a	a	DET
ftr-394	1220	13	four	four	NUM
ftr-394	1220	14	year	year	NOUN
ftr-394	1220	15	period	period	NOUN
ftr-394	1220	16	.	.	PUNCT
ftr-394	1221	1	the	the	DET
ftr-394	1221	2	tax	tax	NOUN
ftr-394	1221	3	court	court	NOUN
ftr-394	1221	4	concluded	conclude	VERB
ftr-394	1221	5	that	that	SCONJ
ftr-394	1221	6	the	the	DET
ftr-394	1221	7	taxpayer	taxpayer	NOUN
ftr-394	1221	8	did	do	AUX
ftr-394	1221	9	not	not	PART
ftr-394	1221	10	operate	operate	VERB
ftr-394	1221	11	in	in	ADP
ftr-394	1221	12	a	a	DET
ftr-394	1221	13	business	business	NOUN
ftr-394	1221	14	-	-	PUNCT
ftr-394	1221	15	like	like	ADJ
ftr-394	1221	16	manner	manner	NOUN
ftr-394	1221	17	because	because	SCONJ
ftr-394	1221	18	of	of	ADP
ftr-394	1221	19	the	the	DET
ftr-394	1221	20	absence	absence	NOUN
ftr-394	1221	21	of	of	ADP
ftr-394	1221	22	any	any	DET
ftr-394	1221	23	indicia	indicia	NOUN
ftr-394	1221	24	of	of	ADP
ftr-394	1221	25	analysis	analysis	NOUN
ftr-394	1221	26	of	of	ADP
ftr-394	1221	27	the	the	DET
ftr-394	1221	28	market	market	NOUN
ftr-394	1221	29	,	,	PUNCT
ftr-394	1221	30	the	the	DET
ftr-394	1221	31	potential	potential	NOUN
ftr-394	1221	32	for	for	ADP
ftr-394	1221	33	profit	profit	NOUN
ftr-394	1221	34	,	,	PUNCT
ftr-394	1221	35	or	or	CCONJ
ftr-394	1221	36	plan	plan	VERB
ftr-394	1221	37	to	to	PART
ftr-394	1221	38	alter	alter	VERB
ftr-394	1221	39	the	the	DET
ftr-394	1221	40	business	business	NOUN
ftr-394	1221	41	to	to	PART
ftr-394	1221	42	make	make	VERB
ftr-394	1221	43	it	it	PRON
ftr-394	1221	44	successful	successful	ADJ
ftr-394	1221	45	.	.	PUNCT
ftr-394	1222	1	the	the	DET
ftr-394	1222	2	business	business	NOUN
ftr-394	1222	3	plan	plan	NOUN
ftr-394	1222	4	provided	provide	VERB
ftr-394	1222	5	by	by	ADP
ftr-394	1222	6	the	the	DET
ftr-394	1222	7	taxpayer	taxpayer	NOUN
ftr-394	1222	8	was	be	AUX
ftr-394	1222	9	largely	largely	ADV
ftr-394	1222	10	prepackaged	prepackage	VERB
ftr-394	1222	11	by	by	ADP
ftr-394	1222	12	the	the	DET
ftr-394	1222	13	company	company	NOUN
ftr-394	1222	14	for	for	ADP
ftr-394	1222	15	which	which	PRON
ftr-394	1222	16	she	she	PRON
ftr-394	1222	17	was	be	AUX
ftr-394	1222	18	selling	sell	VERB
ftr-394	1222	19	.	.	PUNCT
ftr-394	1223	1	the	the	DET
ftr-394	1223	2	court	court	NOUN
ftr-394	1223	3	observed	observe	VERB
ftr-394	1223	4	that	that	SCONJ
ftr-394	1223	5	the	the	DET
ftr-394	1223	6	records	record	NOUN
ftr-394	1223	7	presented	present	VERB
ftr-394	1223	8	by	by	ADP
ftr-394	1223	9	the	the	DET
ftr-394	1223	10	taxpayer	taxpayer	NOUN
ftr-394	1223	11	were	be	AUX
ftr-394	1223	12	more	more	ADV
ftr-394	1223	13	indicative	indicative	ADJ
ftr-394	1223	14	of	of	ADP
ftr-394	1223	15	someone	someone	PRON
ftr-394	1223	16	preparing	prepare	VERB
ftr-394	1223	17	for	for	ADP
ftr-394	1223	18	an	an	DET
ftr-394	1223	19	irs	irs	PROPN
ftr-394	1223	20	examination	examination	NOUN
ftr-394	1223	21	rather	rather	ADV
ftr-394	1223	22	than	than	ADP
ftr-394	1223	23	someone	someone	PRON
ftr-394	1223	24	seeking	seek	VERB
ftr-394	1223	25	a	a	DET
ftr-394	1223	26	profit	profit	NOUN
ftr-394	1223	27	.	.	PUNCT
ftr-394	1224	1	the	the	DET
ftr-394	1224	2	tax	tax	NOUN
ftr-394	1224	3	court	court	NOUN
ftr-394	1224	4	declined	decline	VERB
ftr-394	1224	5	to	to	PART
ftr-394	1224	6	impose	impose	VERB
ftr-394	1224	7	an	an	DET
ftr-394	1224	8	accuracy	accuracy	NOUN
ftr-394	1224	9	related	relate	VERB
ftr-394	1224	10	penalty	penalty	NOUN
ftr-394	1224	11	on	on	ADP
ftr-394	1224	12	the	the	DET
ftr-394	1224	13	ground	ground	NOUN
ftr-394	1224	14	that	that	SCONJ
ftr-394	1224	15	the	the	DET
ftr-394	1224	16	taxpayer	taxpayer	NOUN
ftr-394	1224	17	reasonably	reasonably	ADV
ftr-394	1224	18	relied	rely	VERB
ftr-394	1224	19	on	on	ADP
ftr-394	1224	20	her	her	PRON
ftr-394	1224	21	accountant	accountant	NOUN
ftr-394	1224	22	’s	’s	PART
ftr-394	1224	23	advice	advice	NOUN
ftr-394	1224	24	that	that	PRON
ftr-394	1224	25	the	the	DET
ftr-394	1224	26	deductions	deduction	NOUN
ftr-394	1224	27	were	be	AUX
ftr-394	1224	28	permissible	permissible	ADJ
ftr-394	1224	29	.	.	PUNCT
ftr-394	1225	1	e.	e.	PROPN
ftr-394	1225	2	deductions	deduction	NOUN
ftr-394	1225	3	and	and	CCONJ
ftr-394	1225	4	credits	credit	NOUN
ftr-394	1225	5	for	for	ADP
ftr-394	1225	6	personal	personal	ADJ
ftr-394	1225	7	expenses	expense	NOUN
ftr-394	1225	8	1	1	NUM
ftr-394	1225	9	.	.	PUNCT
ftr-394	1226	1	when	when	SCONJ
ftr-394	1226	2	will	will	AUX
ftr-394	1226	3	trust	trust	VERB
ftr-394	1226	4	investment	investment	NOUN
ftr-394	1226	5	advisory	advisory	NOUN
ftr-394	1226	6	fees	fee	NOUN
ftr-394	1226	7	get	get	VERB
ftr-394	1226	8	up	up	ADP
ftr-394	1226	9	off	off	ADP
ftr-394	1226	10	the	the	DET
ftr-394	1226	11	§	§	PROPN
ftr-394	1226	12	67	67	NUM
ftr-394	1226	13	floor	floor	NOUN
ftr-394	1226	14	?	?	PUNCT
ftr-394	1227	1	rudkin	rudkin	PROPN
ftr-394	1227	2	testamentary	testamentary	PROPN
ftr-394	1227	3	trust	trust	PROPN
ftr-394	1227	4	v.	v.	ADP
ftr-394	1227	5	commissioner	commissioner	PROPN
ftr-394	1227	6	,	,	PUNCT
ftr-394	1227	7	124	124	NUM
ftr-394	1227	8	t.c	t.c	PROPN
ftr-394	1227	9	.	.	PROPN
ftr-394	1227	10	304	304	NUM
ftr-394	1227	11	(	(	PUNCT
ftr-394	1227	12	6/27/05	6/27/05	NUM
ftr-394	1227	13	)	)	PUNCT
ftr-394	1227	14	(	(	PUNCT
ftr-394	1227	15	reviewed	review	VERB
ftr-394	1227	16	,	,	PUNCT
ftr-394	1227	17	18	18	NUM
ftr-394	1227	18	-	-	SYM
ftr-394	1227	19	0	0	NUM
ftr-394	1227	20	)	)	PUNCT
ftr-394	1227	21	,	,	PUNCT
ftr-394	1227	22	aff’d	aff’d	VERB
ftr-394	1227	23	,	,	PUNCT
ftr-394	1227	24	467	467	NUM
ftr-394	1227	25	f.3d	f.3d	NUM
ftr-394	1227	26	149	149	NUM
ftr-394	1227	27	(	(	PUNCT
ftr-394	1227	28	2d	2d	NUM
ftr-394	1227	29	cir	cir	NOUN
ftr-394	1227	30	.	.	PUNCT
ftr-394	1228	1	10/18/06	10/18/06	NUM
ftr-394	1228	2	)	)	PUNCT
ftr-394	1228	3	(	(	PUNCT
ftr-394	1228	4	2	2	NUM
ftr-394	1228	5	-	-	SYM
ftr-394	1228	6	0	0	NUM
ftr-394	1228	7	)	)	PUNCT
ftr-394	1228	8	,	,	PUNCT
ftr-394	1228	9	aff’d	aff’d	X
ftr-394	1228	10	sub	sub	PROPN
ftr-394	1228	11	nom	nom	PROPN
ftr-394	1228	12	.	.	PROPN
ftr-394	1228	13	knight	knight	PROPN
ftr-394	1228	14	v.	v.	PROPN
ftr-394	1228	15	commissioner	commissioner	PROPN
ftr-394	1228	16	,	,	PUNCT
ftr-394	1228	17	128	128	NUM
ftr-394	1228	18	s.	s.	PROPN
ftr-394	1228	19	ct	ct	PROPN
ftr-394	1228	20	.	.	PROPN
ftr-394	1229	1	782	782	NUM
ftr-394	1229	2	(	(	PUNCT
ftr-394	1229	3	1/16/08	1/16/08	NUM
ftr-394	1229	4	)	)	PUNCT
ftr-394	1229	5	.	.	PUNCT
ftr-394	1230	1	772	772	NUM
ftr-394	1230	2	florida	florida	PROPN
ftr-394	1230	3	tax	tax	PROPN
ftr-394	1230	4	review	review	NOUN
ftr-394	1230	5	[	[	X
ftr-394	1230	6	vol	vol	NOUN
ftr-394	1230	7	.	.	PUNCT
ftr-394	1230	8	8	8	NUM
ftr-394	1230	9	:	:	PUNCT
ftr-394	1230	10	si	si	PROPN
ftr-394	1230	11	a.	a.	NOUN
ftr-394	1230	12	no	no	PROPN
ftr-394	1230	13	.	.	PUNCT
ftr-394	1231	1	the	the	DET
ftr-394	1231	2	tax	tax	NOUN
ftr-394	1231	3	court	court	NOUN
ftr-394	1231	4	(	(	PUNCT
ftr-394	1231	5	judge	judge	PROPN
ftr-394	1231	6	wherry	wherry	PROPN
ftr-394	1231	7	)	)	PUNCT
ftr-394	1231	8	held	hold	VERB
ftr-394	1231	9	that	that	SCONJ
ftr-394	1231	10	amounts	amount	NOUN
ftr-394	1231	11	paid	pay	VERB
ftr-394	1231	12	for	for	ADP
ftr-394	1231	13	investment	investment	NOUN
ftr-394	1231	14	management	management	NOUN
ftr-394	1231	15	advice	advice	NOUN
ftr-394	1231	16	by	by	ADP
ftr-394	1231	17	trusts	trust	NOUN
ftr-394	1231	18	set	set	VERB
ftr-394	1231	19	up	up	ADP
ftr-394	1231	20	by	by	ADP
ftr-394	1231	21	a	a	DET
ftr-394	1231	22	family	family	NOUN
ftr-394	1231	23	involved	involve	VERB
ftr-394	1231	24	in	in	ADP
ftr-394	1231	25	the	the	DET
ftr-394	1231	26	founding	founding	NOUN
ftr-394	1231	27	of	of	ADP
ftr-394	1231	28	the	the	DET
ftr-394	1231	29	pepperidge	pepperidge	PROPN
ftr-394	1231	30	farm	farm	PROPN
ftr-394	1231	31	food	food	PROPN
ftr-394	1231	32	products	product	NOUN
ftr-394	1231	33	company	company	NOUN
ftr-394	1231	34	(	(	PUNCT
ftr-394	1231	35	which	which	PRON
ftr-394	1231	36	was	be	AUX
ftr-394	1231	37	sold	sell	VERB
ftr-394	1231	38	to	to	ADP
ftr-394	1231	39	campbell	campbell	PROPN
ftr-394	1231	40	soup	soup	PROPN
ftr-394	1231	41	company	company	PROPN
ftr-394	1231	42	in	in	ADP
ftr-394	1231	43	the	the	DET
ftr-394	1231	44	1960s	1960	NOUN
ftr-394	1231	45	)	)	PUNCT
ftr-394	1231	46	are	be	AUX
ftr-394	1231	47	not	not	PART
ftr-394	1231	48	subject	subject	ADJ
ftr-394	1231	49	to	to	ADP
ftr-394	1231	50	the	the	DET
ftr-394	1231	51	§	§	PROPN
ftr-394	1231	52	67(e	67(e	PROPN
ftr-394	1231	53	)	)	PUNCT
ftr-394	1231	54	exception	exception	NOUN
ftr-394	1231	55	to	to	ADP
ftr-394	1231	56	the	the	DET
ftr-394	1231	57	§	§	PROPN
ftr-394	1231	58	67(a	67(a	NUM
ftr-394	1231	59	)	)	PUNCT
ftr-394	1231	60	floor	floor	NOUN
ftr-394	1231	61	of	of	ADP
ftr-394	1231	62	2	2	NUM
ftr-394	1231	63	percent	percent	NOUN
ftr-394	1231	64	of	of	ADP
ftr-394	1231	65	agi	agi	NOUN
ftr-394	1231	66	(	(	PUNCT
ftr-394	1231	67	which	which	PRON
ftr-394	1231	68	limits	limit	VERB
ftr-394	1231	69	the	the	DET
ftr-394	1231	70	deductibility	deductibility	NOUN
ftr-394	1231	71	of	of	ADP
ftr-394	1231	72	employee	employee	NOUN
ftr-394	1231	73	business	business	NOUN
ftr-394	1231	74	expenses	expense	NOUN
ftr-394	1231	75	and	and	CCONJ
ftr-394	1231	76	miscellaneous	miscellaneous	ADJ
ftr-394	1231	77	itemized	itemize	VERB
ftr-394	1231	78	deductions	deduction	NOUN
ftr-394	1231	79	to	to	ADP
ftr-394	1231	80	amounts	amount	NOUN
ftr-394	1231	81	exceeding	exceed	VERB
ftr-394	1231	82	that	that	DET
ftr-394	1231	83	floor	floor	NOUN
ftr-394	1231	84	)	)	PUNCT
ftr-394	1231	85	.	.	PUNCT
ftr-394	1232	1	in	in	ADP
ftr-394	1232	2	reaching	reach	VERB
ftr-394	1232	3	this	this	DET
ftr-394	1232	4	result	result	NOUN
ftr-394	1232	5	,	,	PUNCT
ftr-394	1232	6	the	the	DET
ftr-394	1232	7	court	court	NOUN
ftr-394	1232	8	determined	determine	VERB
ftr-394	1232	9	that	that	SCONJ
ftr-394	1232	10	these	these	DET
ftr-394	1232	11	expenses	expense	NOUN
ftr-394	1232	12	did	do	AUX
ftr-394	1232	13	not	not	PART
ftr-394	1232	14	qualify	qualify	VERB
ftr-394	1232	15	for	for	ADP
ftr-394	1232	16	the	the	DET
ftr-394	1232	17	exception	exception	NOUN
ftr-394	1232	18	in	in	ADP
ftr-394	1232	19	§	§	PROPN
ftr-394	1232	20	67(e)(1	67(e)(1	NUM
ftr-394	1232	21	)	)	PUNCT
ftr-394	1232	22	,	,	PUNCT
ftr-394	1232	23	under	under	ADP
ftr-394	1232	24	which	which	PRON
ftr-394	1232	25	costs	cost	NOUN
ftr-394	1232	26	paid	pay	VERB
ftr-394	1232	27	or	or	CCONJ
ftr-394	1232	28	incurred	incur	VERB
ftr-394	1232	29	in	in	ADP
ftr-394	1232	30	connection	connection	NOUN
ftr-394	1232	31	with	with	ADP
ftr-394	1232	32	the	the	DET
ftr-394	1232	33	administration	administration	NOUN
ftr-394	1232	34	of	of	ADP
ftr-394	1232	35	a	a	DET
ftr-394	1232	36	trust	trust	NOUN
ftr-394	1232	37	that	that	PRON
ftr-394	1232	38	would	would	AUX
ftr-394	1232	39	n’t	not	PART
ftr-394	1232	40	have	have	AUX
ftr-394	1232	41	been	be	AUX
ftr-394	1232	42	incurred	incur	VERB
ftr-394	1232	43	if	if	SCONJ
ftr-394	1232	44	the	the	DET
ftr-394	1232	45	property	property	NOUN
ftr-394	1232	46	were	be	AUX
ftr-394	1232	47	n’t	not	PART
ftr-394	1232	48	held	hold	VERB
ftr-394	1232	49	in	in	ADP
ftr-394	1232	50	the	the	DET
ftr-394	1232	51	trust	trust	NOUN
ftr-394	1232	52	are	be	AUX
ftr-394	1232	53	allowed	allow	VERB
ftr-394	1232	54	as	as	ADP
ftr-394	1232	55	deductions	deduction	NOUN
ftr-394	1232	56	in	in	ADP
ftr-394	1232	57	arriving	arrive	VERB
ftr-394	1232	58	at	at	ADP
ftr-394	1232	59	adjusted	adjust	VERB
ftr-394	1232	60	gross	gross	ADJ
ftr-394	1232	61	income	income	NOUN
ftr-394	1232	62	.	.	PUNCT
ftr-394	1233	1	the	the	DET
ftr-394	1233	2	tax	tax	NOUN
ftr-394	1233	3	court	court	NOUN
ftr-394	1233	4	explained	explain	VERB
ftr-394	1233	5	that	that	SCONJ
ftr-394	1233	6	the	the	DET
ftr-394	1233	7	statutory	statutory	ADJ
ftr-394	1233	8	text	text	NOUN
ftr-394	1233	9	of	of	ADP
ftr-394	1233	10	§	§	PROPN
ftr-394	1233	11	67(e)(1	67(e)(1	NUM
ftr-394	1233	12	)	)	PUNCT
ftr-394	1233	13	creates	create	VERB
ftr-394	1233	14	an	an	DET
ftr-394	1233	15	exception	exception	NOUN
ftr-394	1233	16	allowing	allow	VERB
ftr-394	1233	17	for	for	ADP
ftr-394	1233	18	deduction	deduction	NOUN
ftr-394	1233	19	of	of	ADP
ftr-394	1233	20	trust	trust	NOUN
ftr-394	1233	21	expenditures	expenditure	NOUN
ftr-394	1233	22	without	without	ADP
ftr-394	1233	23	regard	regard	NOUN
ftr-394	1233	24	to	to	ADP
ftr-394	1233	25	the	the	DET
ftr-394	1233	26	2	2	NUM
ftr-394	1233	27	percent	percent	NOUN
ftr-394	1233	28	floor	floor	NOUN
ftr-394	1233	29	where	where	SCONJ
ftr-394	1233	30	two	two	NUM
ftr-394	1233	31	requirements	requirement	NOUN
ftr-394	1233	32	are	be	AUX
ftr-394	1233	33	satisfied	satisfied	ADJ
ftr-394	1233	34	:	:	PUNCT
ftr-394	1233	35	(	(	PUNCT
ftr-394	1233	36	1	1	X
ftr-394	1233	37	)	)	PUNCT
ftr-394	1233	38	the	the	DET
ftr-394	1233	39	costs	cost	NOUN
ftr-394	1233	40	are	be	AUX
ftr-394	1233	41	paid	pay	VERB
ftr-394	1233	42	or	or	CCONJ
ftr-394	1233	43	incurred	incur	VERB
ftr-394	1233	44	in	in	ADP
ftr-394	1233	45	connection	connection	NOUN
ftr-394	1233	46	with	with	ADP
ftr-394	1233	47	administration	administration	NOUN
ftr-394	1233	48	of	of	ADP
ftr-394	1233	49	the	the	DET
ftr-394	1233	50	trust	trust	NOUN
ftr-394	1233	51	and	and	CCONJ
ftr-394	1233	52	(	(	PUNCT
ftr-394	1233	53	2	2	X
ftr-394	1233	54	)	)	PUNCT
ftr-394	1233	55	the	the	DET
ftr-394	1233	56	costs	cost	NOUN
ftr-394	1233	57	would	would	AUX
ftr-394	1233	58	not	not	PART
ftr-394	1233	59	have	have	AUX
ftr-394	1233	60	been	be	AUX
ftr-394	1233	61	incurred	incur	VERB
ftr-394	1233	62	if	if	SCONJ
ftr-394	1233	63	the	the	DET
ftr-394	1233	64	property	property	NOUN
ftr-394	1233	65	were	be	AUX
ftr-394	1233	66	not	not	PART
ftr-394	1233	67	held	hold	VERB
ftr-394	1233	68	in	in	ADP
ftr-394	1233	69	trust	trust	NOUN
ftr-394	1233	70	.	.	PUNCT
ftr-394	1234	1	•	•	NUM
ftr-394	1234	2	the	the	DET
ftr-394	1234	3	tax	tax	NOUN
ftr-394	1234	4	court	court	NOUN
ftr-394	1234	5	previously	previously	ADV
ftr-394	1234	6	held	hold	VERB
ftr-394	1234	7	that	that	SCONJ
ftr-394	1234	8	a	a	DET
ftr-394	1234	9	trust	trust	NOUN
ftr-394	1234	10	’s	’s	PART
ftr-394	1234	11	investment	investment	NOUN
ftr-394	1234	12	advice	advice	NOUN
ftr-394	1234	13	costs	cost	NOUN
ftr-394	1234	14	were	be	AUX
ftr-394	1234	15	subject	subject	ADJ
ftr-394	1234	16	to	to	ADP
ftr-394	1234	17	the	the	DET
ftr-394	1234	18	2	2	NUM
ftr-394	1234	19	percent	percent	NOUN
ftr-394	1234	20	floor	floor	NOUN
ftr-394	1234	21	.	.	PUNCT
ftr-394	1235	1	o’neill	o’neill	INTJ
ftr-394	1235	2	trust	trust	PROPN
ftr-394	1235	3	v.	v.	PROPN
ftr-394	1235	4	commissioner	commissioner	NOUN
ftr-394	1235	5	,	,	PUNCT
ftr-394	1235	6	98	98	NUM
ftr-394	1235	7	t.c	t.c	PROPN
ftr-394	1235	8	.	.	PROPN
ftr-394	1235	9	227	227	NUM
ftr-394	1235	10	(	(	PUNCT
ftr-394	1235	11	1992	1992	NUM
ftr-394	1235	12	)	)	PUNCT
ftr-394	1235	13	.	.	PUNCT
ftr-394	1236	1	however	however	ADV
ftr-394	1236	2	,	,	PUNCT
ftr-394	1236	3	the	the	DET
ftr-394	1236	4	sixth	sixth	ADJ
ftr-394	1236	5	circuit	circuit	NOUN
ftr-394	1236	6	reversed	reverse	VERB
ftr-394	1236	7	the	the	DET
ftr-394	1236	8	tax	tax	NOUN
ftr-394	1236	9	court	court	NOUN
ftr-394	1236	10	and	and	CCONJ
ftr-394	1236	11	held	hold	VERB
ftr-394	1236	12	that	that	SCONJ
ftr-394	1236	13	investment	investment	NOUN
ftr-394	1236	14	counseling	counseling	NOUN
ftr-394	1236	15	fees	fee	NOUN
ftr-394	1236	16	paid	pay	VERB
ftr-394	1236	17	by	by	ADP
ftr-394	1236	18	the	the	DET
ftr-394	1236	19	trust	trust	NOUN
ftr-394	1236	20	to	to	PART
ftr-394	1236	21	aid	aid	VERB
ftr-394	1236	22	the	the	DET
ftr-394	1236	23	trustees	trustee	NOUN
ftr-394	1236	24	in	in	ADP
ftr-394	1236	25	discharging	discharge	VERB
ftr-394	1236	26	their	their	PRON
ftr-394	1236	27	fiduciary	fiduciary	ADJ
ftr-394	1236	28	duty	duty	NOUN
ftr-394	1236	29	to	to	ADP
ftr-394	1236	30	the	the	DET
ftr-394	1236	31	trust	trust	NOUN
ftr-394	1236	32	beneficiaries	beneficiary	NOUN
ftr-394	1236	33	were	be	AUX
ftr-394	1236	34	not	not	PART
ftr-394	1236	35	subject	subject	ADJ
ftr-394	1236	36	to	to	ADP
ftr-394	1236	37	the	the	DET
ftr-394	1236	38	2	2	NUM
ftr-394	1236	39	percent	percent	NOUN
ftr-394	1236	40	floor	floor	NOUN
ftr-394	1236	41	under	under	ADP
ftr-394	1236	42	the	the	DET
ftr-394	1236	43	§	§	PROPN
ftr-394	1236	44	67(e)(1	67(e)(1	NUM
ftr-394	1236	45	)	)	PUNCT
ftr-394	1236	46	exception	exception	NOUN
ftr-394	1236	47	.	.	PUNCT
ftr-394	1237	1	(	(	PUNCT
ftr-394	1237	2	994	994	NUM
ftr-394	1237	3	f.2d	f.2d	SYM
ftr-394	1237	4	302	302	NUM
ftr-394	1237	5	(	(	PUNCT
ftr-394	1237	6	6th	6th	ADJ
ftr-394	1237	7	cir	cir	NOUN
ftr-394	1237	8	.	.	PUNCT
ftr-394	1237	9	1993	1993	NUM
ftr-394	1237	10	)	)	PUNCT
ftr-394	1237	11	)	)	PUNCT
ftr-394	1237	12	.	.	PUNCT
ftr-394	1238	1	subsequently	subsequently	ADV
ftr-394	1238	2	,	,	PUNCT
ftr-394	1238	3	the	the	DET
ftr-394	1238	4	sixth	sixth	ADJ
ftr-394	1238	5	circuit	circuit	NOUN
ftr-394	1238	6	approach	approach	NOUN
ftr-394	1238	7	was	be	AUX
ftr-394	1238	8	rejected	reject	VERB
ftr-394	1238	9	by	by	ADP
ftr-394	1238	10	the	the	DET
ftr-394	1238	11	irs	irs	PROPN
ftr-394	1238	12	(	(	PUNCT
ftr-394	1238	13	nonacq	nonacq	PROPN
ftr-394	1238	14	,	,	PUNCT
ftr-394	1238	15	1994	1994	NUM
ftr-394	1238	16	-	-	SYM
ftr-394	1238	17	2	2	NUM
ftr-394	1238	18	c.b	c.b	PROPN
ftr-394	1238	19	.	.	PROPN
ftr-394	1238	20	1	1	NUM
ftr-394	1238	21	)	)	PUNCT
ftr-394	1238	22	;	;	PUNCT
ftr-394	1238	23	the	the	DET
ftr-394	1238	24	federal	federal	ADJ
ftr-394	1238	25	circuit	circuit	PROPN
ftr-394	1238	26	(	(	PUNCT
ftr-394	1238	27	mellon	mellon	PROPN
ftr-394	1238	28	bank	bank	PROPN
ftr-394	1238	29	,	,	PUNCT
ftr-394	1238	30	n.a	n.a	PROPN
ftr-394	1238	31	.	.	PROPN
ftr-394	1238	32	v.	v.	PROPN
ftr-394	1238	33	united	united	PROPN
ftr-394	1238	34	states	states	PROPN
ftr-394	1238	35	,	,	PUNCT
ftr-394	1238	36	265	265	NUM
ftr-394	1238	37	f.3d	f.3d	NUM
ftr-394	1238	38	1275	1275	NUM
ftr-394	1238	39	(	(	PUNCT
ftr-394	1238	40	fed	fed	PROPN
ftr-394	1238	41	.	.	PUNCT
ftr-394	1238	42	cir	cir	PROPN
ftr-394	1238	43	.	.	PROPN
ftr-394	1238	44	2001	2001	NUM
ftr-394	1238	45	)	)	PUNCT
ftr-394	1238	46	)	)	PUNCT
ftr-394	1238	47	;	;	PUNCT
ftr-394	1238	48	and	and	CCONJ
ftr-394	1238	49	the	the	DET
ftr-394	1238	50	fourth	fourth	ADJ
ftr-394	1238	51	circuit	circuit	NOUN
ftr-394	1238	52	(	(	PUNCT
ftr-394	1238	53	scott	scott	PROPN
ftr-394	1238	54	v.	v.	PROPN
ftr-394	1238	55	united	united	PROPN
ftr-394	1238	56	states	states	PROPN
ftr-394	1238	57	,	,	PUNCT
ftr-394	1238	58	328	328	NUM
ftr-394	1238	59	f.3d	f.3d	NUM
ftr-394	1238	60	132	132	NUM
ftr-394	1238	61	(	(	PUNCT
ftr-394	1238	62	4th	4th	ADJ
ftr-394	1238	63	cir	cir	NOUN
ftr-394	1238	64	.	.	PROPN
ftr-394	1238	65	2003	2003	NUM
ftr-394	1238	66	)	)	PUNCT
ftr-394	1238	67	)	)	PUNCT
ftr-394	1238	68	.	.	PUNCT
ftr-394	1239	1	in	in	ADP
ftr-394	1239	2	reaching	reach	VERB
ftr-394	1239	3	their	their	PRON
ftr-394	1239	4	decisions	decision	NOUN
ftr-394	1239	5	,	,	PUNCT
ftr-394	1239	6	the	the	DET
ftr-394	1239	7	federal	federal	ADJ
ftr-394	1239	8	and	and	CCONJ
ftr-394	1239	9	fourth	fourth	ADJ
ftr-394	1239	10	circuits	circuit	NOUN
ftr-394	1239	11	emphasized	emphasize	VERB
ftr-394	1239	12	the	the	DET
ftr-394	1239	13	importance	importance	NOUN
ftr-394	1239	14	of	of	ADP
ftr-394	1239	15	not	not	PART
ftr-394	1239	16	interpreting	interpret	VERB
ftr-394	1239	17	the	the	DET
ftr-394	1239	18	statute	statute	NOUN
ftr-394	1239	19	so	so	SCONJ
ftr-394	1239	20	as	as	SCONJ
ftr-394	1239	21	to	to	PART
ftr-394	1239	22	render	render	VERB
ftr-394	1239	23	superfluous	superfluous	ADJ
ftr-394	1239	24	any	any	DET
ftr-394	1239	25	portion	portion	NOUN
ftr-394	1239	26	of	of	ADP
ftr-394	1239	27	it	it	PRON
ftr-394	1239	28	.	.	PUNCT
ftr-394	1240	1	they	they	PRON
ftr-394	1240	2	said	say	VERB
ftr-394	1240	3	that	that	SCONJ
ftr-394	1240	4	if	if	SCONJ
ftr-394	1240	5	courts	court	NOUN
ftr-394	1240	6	were	be	AUX
ftr-394	1240	7	to	to	PART
ftr-394	1240	8	hold	hold	VERB
ftr-394	1240	9	that	that	SCONJ
ftr-394	1240	10	a	a	DET
ftr-394	1240	11	trust	trust	NOUN
ftr-394	1240	12	’s	’s	PART
ftr-394	1240	13	investmentadvice	investmentadvice	NOUN
ftr-394	1240	14	fees	fee	NOUN
ftr-394	1240	15	were	be	AUX
ftr-394	1240	16	fully	fully	ADV
ftr-394	1240	17	deductible	deductible	ADJ
ftr-394	1240	18	,	,	PUNCT
ftr-394	1240	19	the	the	DET
ftr-394	1240	20	second	second	ADJ
ftr-394	1240	21	requirement	requirement	NOUN
ftr-394	1240	22	of	of	ADP
ftr-394	1240	23	§	§	PROPN
ftr-394	1240	24	67(e)(1	67(e)(1	NUM
ftr-394	1240	25	)	)	PUNCT
ftr-394	1240	26	would	would	AUX
ftr-394	1240	27	have	have	AUX
ftr-394	1240	28	been	be	AUX
ftr-394	1240	29	rendered	render	VERB
ftr-394	1240	30	meaningless	meaningless	ADJ
ftr-394	1240	31	.	.	PUNCT
ftr-394	1241	1	•	•	NUM
ftr-394	1241	2	the	the	DET
ftr-394	1241	3	sixth	sixth	ADJ
ftr-394	1241	4	circuit	circuit	NOUN
ftr-394	1241	5	’s	’s	PART
ftr-394	1241	6	rationale	rationale	NOUN
ftr-394	1241	7	was	be	AUX
ftr-394	1241	8	stated	state	VERB
ftr-394	1241	9	as	as	SCONJ
ftr-394	1241	10	follows	follow	VERB
ftr-394	1241	11	:	:	PUNCT
ftr-394	1241	12	the	the	DET
ftr-394	1241	13	tax	tax	NOUN
ftr-394	1241	14	court	court	NOUN
ftr-394	1241	15	reasoned	reason	VERB
ftr-394	1241	16	that	that	SCONJ
ftr-394	1241	17	“	"	PUNCT
ftr-394	1241	18	[	[	X
ftr-394	1241	19	i]ndividual	i]ndividual	ADJ
ftr-394	1241	20	investors	investor	NOUN
ftr-394	1241	21	routinely	routinely	ADV
ftr-394	1241	22	incur	incur	VERB
ftr-394	1241	23	costs	cost	NOUN
ftr-394	1241	24	for	for	ADP
ftr-394	1241	25	investment	investment	NOUN
ftr-394	1241	26	advice	advice	NOUN
ftr-394	1241	27	as	as	ADP
ftr-394	1241	28	an	an	DET
ftr-394	1241	29	integral	integral	ADJ
ftr-394	1241	30	part	part	NOUN
ftr-394	1241	31	of	of	ADP
ftr-394	1241	32	their	their	PRON
ftr-394	1241	33	investment	investment	NOUN
ftr-394	1241	34	activities	activity	NOUN
ftr-394	1241	35	.	.	PUNCT
ftr-394	1241	36	”	"	PUNCT
ftr-394	1242	1	nevertheless	nevertheless	ADV
ftr-394	1242	2	,	,	PUNCT
ftr-394	1242	3	they	they	PRON
ftr-394	1242	4	are	be	AUX
ftr-394	1242	5	not	not	PART
ftr-394	1242	6	required	require	VERB
ftr-394	1242	7	to	to	PART
ftr-394	1242	8	consult	consult	VERB
ftr-394	1242	9	advisors	advisor	NOUN
ftr-394	1242	10	and	and	CCONJ
ftr-394	1242	11	suffer	suffer	VERB
ftr-394	1242	12	no	no	DET
ftr-394	1242	13	penalties	penalty	NOUN
ftr-394	1242	14	or	or	CCONJ
ftr-394	1242	15	potential	potential	ADJ
ftr-394	1242	16	liability	liability	NOUN
ftr-394	1242	17	if	if	SCONJ
ftr-394	1242	18	they	they	PRON
ftr-394	1242	19	act	act	VERB
ftr-394	1242	20	negligently	negligently	ADV
ftr-394	1242	21	for	for	ADP
ftr-394	1242	22	themselves	themselves	PRON
ftr-394	1242	23	.	.	PUNCT
ftr-394	1243	1	therefore	therefore	ADV
ftr-394	1243	2	,	,	PUNCT
ftr-394	1243	3	fiduciaries	fiduciary	NOUN
ftr-394	1243	4	uniquely	uniquely	ADV
ftr-394	1243	5	occupy	occupy	VERB
ftr-394	1243	6	a	a	DET
ftr-394	1243	7	position	position	NOUN
ftr-394	1243	8	of	of	ADP
ftr-394	1243	9	trust	trust	NOUN
ftr-394	1243	10	for	for	ADP
ftr-394	1243	11	others	other	NOUN
ftr-394	1243	12	and	and	CCONJ
ftr-394	1243	13	have	have	VERB
ftr-394	1243	14	an	an	DET
ftr-394	1243	15	obligation	obligation	NOUN
ftr-394	1243	16	to	to	ADP
ftr-394	1243	17	the	the	DET
ftr-394	1243	18	beneficiaries	beneficiary	NOUN
ftr-394	1243	19	to	to	PART
ftr-394	1243	20	exercise	exercise	VERB
ftr-394	1243	21	2008	2008	NUM
ftr-394	1243	22	]	]	PUNCT
ftr-394	1243	23	recent	recent	ADJ
ftr-394	1243	24	developments	development	NOUN
ftr-394	1243	25	in	in	ADP
ftr-394	1243	26	federal	federal	ADJ
ftr-394	1243	27	income	income	NOUN
ftr-394	1243	28	taxation	taxation	NOUN
ftr-394	1243	29	773	773	NUM
ftr-394	1243	30	proper	proper	ADJ
ftr-394	1243	31	skill	skill	NOUN
ftr-394	1243	32	and	and	CCONJ
ftr-394	1243	33	care	care	VERB
ftr-394	1243	34	with	with	ADP
ftr-394	1243	35	the	the	DET
ftr-394	1243	36	assets	asset	NOUN
ftr-394	1243	37	of	of	ADP
ftr-394	1243	38	the	the	DET
ftr-394	1243	39	trust	trust	NOUN
ftr-394	1243	40	.	.	PUNCT
ftr-394	1244	1	(	(	PUNCT
ftr-394	1244	2	994	994	NUM
ftr-394	1244	3	f.2d	f.2d	X
ftr-394	1244	4	at	at	ADP
ftr-394	1244	5	304	304	NUM
ftr-394	1244	6	)	)	PUNCT
ftr-394	1244	7	b.	b.	NOUN
ftr-394	1245	1	the	the	DET
ftr-394	1245	2	second	second	ADJ
ftr-394	1245	3	circuit	circuit	NOUN
ftr-394	1245	4	affirms	affirm	VERB
ftr-394	1245	5	and	and	CCONJ
ftr-394	1245	6	gives	give	VERB
ftr-394	1245	7	a	a	DET
ftr-394	1245	8	third	third	ADJ
ftr-394	1245	9	interpretation	interpretation	NOUN
ftr-394	1245	10	of	of	ADP
ftr-394	1245	11	“	"	PUNCT
ftr-394	1245	12	an	an	DET
ftr-394	1245	13	unambiguous	unambiguous	ADJ
ftr-394	1245	14	statute	statute	NOUN
ftr-394	1245	15	.	.	PUNCT
ftr-394	1245	16	”	"	PUNCT
ftr-394	1246	1	467	467	NUM
ftr-394	1246	2	f.3d	f.3d	NUM
ftr-394	1246	3	149	149	NUM
ftr-394	1246	4	(	(	PUNCT
ftr-394	1246	5	2d	2d	NUM
ftr-394	1246	6	cir	cir	NOUN
ftr-394	1246	7	.	.	PUNCT
ftr-394	1247	1	10/18/06	10/18/06	NUM
ftr-394	1247	2	)	)	PUNCT
ftr-394	1247	3	(	(	PUNCT
ftr-394	1247	4	2	2	NUM
ftr-394	1247	5	-	-	SYM
ftr-394	1247	6	0	0	NUM
ftr-394	1247	7	)	)	PUNCT
ftr-394	1247	8	.	.	PUNCT
ftr-394	1248	1	judge	judge	PROPN
ftr-394	1248	2	sotomayor	sotomayor	PROPN
ftr-394	1248	3	held	hold	VERB
ftr-394	1248	4	that	that	SCONJ
ftr-394	1248	5	§	§	PROPN
ftr-394	1248	6	67(e	67(e	NUM
ftr-394	1248	7	)	)	PUNCT
ftr-394	1248	8	was	be	AUX
ftr-394	1248	9	unambiguous	unambiguous	ADJ
ftr-394	1248	10	and	and	CCONJ
ftr-394	1248	11	permitted	permit	VERB
ftr-394	1248	12	a	a	DET
ftr-394	1248	13	full	full	ADJ
ftr-394	1248	14	deduction	deduction	NOUN
ftr-394	1248	15	only	only	ADV
ftr-394	1248	16	for	for	ADP
ftr-394	1248	17	those	those	DET
ftr-394	1248	18	types	type	NOUN
ftr-394	1248	19	of	of	ADP
ftr-394	1248	20	trust	trust	NOUN
ftr-394	1248	21	expenses	expense	NOUN
ftr-394	1248	22	that	that	SCONJ
ftr-394	1248	23	an	an	DET
ftr-394	1248	24	individual	individual	NOUN
ftr-394	1248	25	could	could	AUX
ftr-394	1248	26	not	not	PART
ftr-394	1248	27	possibly	possibly	ADV
ftr-394	1248	28	incur	incur	VERB
ftr-394	1248	29	.	.	PUNCT
ftr-394	1249	1	c.	c.	PROPN
ftr-394	1249	2	the	the	DET
ftr-394	1249	3	treasury	treasury	PROPN
ftr-394	1249	4	tried	try	VERB
ftr-394	1249	5	to	to	PART
ftr-394	1249	6	preempt	preempt	VERB
ftr-394	1249	7	the	the	DET
ftr-394	1249	8	supreme	supreme	PROPN
ftr-394	1249	9	court	court	PROPN
ftr-394	1249	10	with	with	ADP
ftr-394	1249	11	proposed	propose	VERB
ftr-394	1249	12	regulations	regulation	NOUN
ftr-394	1249	13	.	.	PUNCT
ftr-394	1250	1	reg-128224	reg-128224	PROPN
ftr-394	1250	2	-	-	PUNCT
ftr-394	1250	3	06	06	NUM
ftr-394	1250	4	,	,	PUNCT
ftr-394	1250	5	section	section	NOUN
ftr-394	1250	6	67	67	NUM
ftr-394	1250	7	limitations	limitation	NOUN
ftr-394	1250	8	on	on	ADP
ftr-394	1250	9	estates	estate	NOUN
ftr-394	1250	10	or	or	CCONJ
ftr-394	1250	11	trusts	trust	NOUN
ftr-394	1250	12	,	,	PUNCT
ftr-394	1250	13	72	72	NUM
ftr-394	1250	14	f.r	f.r	NOUN
ftr-394	1250	15	.	.	NOUN
ftr-394	1250	16	41243	41243	NUM
ftr-394	1250	17	(	(	PUNCT
ftr-394	1250	18	7/27/07	7/27/07	NUM
ftr-394	1250	19	)	)	PUNCT
ftr-394	1250	20	.	.	PUNCT
ftr-394	1251	1	prop	prop	NOUN
ftr-394	1251	2	.	.	PUNCT
ftr-394	1252	1	reg	reg	PROPN
ftr-394	1252	2	.	.	PUNCT
ftr-394	1253	1	§	§	PROPN
ftr-394	1253	2	1.674	1.674	NUM
ftr-394	1253	3	would	would	AUX
ftr-394	1253	4	provide	provide	VERB
ftr-394	1253	5	that	that	SCONJ
ftr-394	1253	6	costs	cost	NOUN
ftr-394	1253	7	incurred	incur	VERB
ftr-394	1253	8	by	by	ADP
ftr-394	1253	9	estates	estate	NOUN
ftr-394	1253	10	or	or	CCONJ
ftr-394	1253	11	non	non	ADJ
ftr-394	1253	12	-	-	NOUN
ftr-394	1253	13	grantor	grantor	NOUN
ftr-394	1253	14	trusts	trust	NOUN
ftr-394	1253	15	that	that	PRON
ftr-394	1253	16	are	be	AUX
ftr-394	1253	17	unique	unique	ADJ
ftr-394	1253	18	to	to	ADP
ftr-394	1253	19	an	an	DET
ftr-394	1253	20	estate	estate	NOUN
ftr-394	1253	21	or	or	CCONJ
ftr-394	1253	22	trust	trust	NOUN
ftr-394	1253	23	are	be	AUX
ftr-394	1253	24	not	not	PART
ftr-394	1253	25	subject	subject	ADJ
ftr-394	1253	26	to	to	ADP
ftr-394	1253	27	the	the	DET
ftr-394	1253	28	2	2	NUM
ftr-394	1253	29	percent	percent	NOUN
ftr-394	1253	30	floor	floor	NOUN
ftr-394	1253	31	of	of	ADP
ftr-394	1253	32	§	§	PROPN
ftr-394	1253	33	67	67	NUM
ftr-394	1253	34	.	.	PUNCT
ftr-394	1254	1	under	under	ADP
ftr-394	1254	2	prop	prop	NOUN
ftr-394	1254	3	.	.	PUNCT
ftr-394	1255	1	reg	reg	NOUN
ftr-394	1255	2	.	.	PUNCT
ftr-394	1256	1	§	§	PROPN
ftr-394	1256	2	1.67	1.67	NUM
ftr-394	1256	3	-	-	PUNCT
ftr-394	1256	4	4(b	4(b	NUM
ftr-394	1256	5	)	)	PUNCT
ftr-394	1256	6	,	,	PUNCT
ftr-394	1256	7	a	a	DET
ftr-394	1256	8	cost	cost	NOUN
ftr-394	1256	9	is	be	AUX
ftr-394	1256	10	unique	unique	ADJ
ftr-394	1256	11	to	to	ADP
ftr-394	1256	12	an	an	DET
ftr-394	1256	13	estate	estate	NOUN
ftr-394	1256	14	or	or	CCONJ
ftr-394	1256	15	trust	trust	NOUN
ftr-394	1256	16	if	if	SCONJ
ftr-394	1256	17	an	an	DET
ftr-394	1256	18	individual	individual	NOUN
ftr-394	1256	19	could	could	AUX
ftr-394	1256	20	not	not	PART
ftr-394	1256	21	have	have	AUX
ftr-394	1256	22	incurred	incur	VERB
ftr-394	1256	23	that	that	DET
ftr-394	1256	24	cost	cost	NOUN
ftr-394	1256	25	in	in	ADP
ftr-394	1256	26	connection	connection	NOUN
ftr-394	1256	27	with	with	ADP
ftr-394	1256	28	property	property	NOUN
ftr-394	1256	29	not	not	PART
ftr-394	1256	30	held	hold	VERB
ftr-394	1256	31	in	in	ADP
ftr-394	1256	32	an	an	DET
ftr-394	1256	33	estate	estate	NOUN
ftr-394	1256	34	or	or	CCONJ
ftr-394	1256	35	trust	trust	NOUN
ftr-394	1256	36	.	.	PUNCT
ftr-394	1257	1	any	any	DET
ftr-394	1257	2	miscellaneous	miscellaneous	ADJ
ftr-394	1257	3	itemized	itemize	VERB
ftr-394	1257	4	deductions	deduction	NOUN
ftr-394	1257	5	that	that	PRON
ftr-394	1257	6	do	do	AUX
ftr-394	1257	7	not	not	PART
ftr-394	1257	8	meet	meet	VERB
ftr-394	1257	9	this	this	DET
ftr-394	1257	10	standard	standard	NOUN
ftr-394	1257	11	are	be	AUX
ftr-394	1257	12	subject	subject	ADJ
ftr-394	1257	13	to	to	ADP
ftr-394	1257	14	the	the	DET
ftr-394	1257	15	2	2	NUM
ftr-394	1257	16	percent	percent	NOUN
ftr-394	1257	17	floor	floor	NOUN
ftr-394	1257	18	.	.	PUNCT
ftr-394	1258	1	prop	prop	NOUN
ftr-394	1258	2	.	.	PUNCT
ftr-394	1259	1	reg	reg	PROPN
ftr-394	1259	2	.	.	PUNCT
ftr-394	1260	1	§	§	PROPN
ftr-394	1260	2	1.67	1.67	NUM
ftr-394	1260	3	-	-	SYM
ftr-394	1260	4	4(c	4(c	NUM
ftr-394	1260	5	)	)	PUNCT
ftr-394	1260	6	prevents	prevent	VERB
ftr-394	1260	7	circumvention	circumvention	NOUN
ftr-394	1260	8	of	of	ADP
ftr-394	1260	9	the	the	DET
ftr-394	1260	10	limitation	limitation	NOUN
ftr-394	1260	11	by	by	ADP
ftr-394	1260	12	“	"	PUNCT
ftr-394	1260	13	bundling	bundle	VERB
ftr-394	1260	14	”	"	PUNCT
ftr-394	1260	15	investment	investment	NOUN
ftr-394	1260	16	advisory	advisory	ADJ
ftr-394	1260	17	fees	fee	NOUN
ftr-394	1260	18	and	and	CCONJ
ftr-394	1260	19	trustees	trustee	NOUN
ftr-394	1260	20	’	'	PUNCT
ftr-394	1260	21	fees	fee	NOUN
ftr-394	1260	22	into	into	ADP
ftr-394	1260	23	a	a	DET
ftr-394	1260	24	single	single	ADJ
ftr-394	1260	25	fee	fee	NOUN
ftr-394	1260	26	.	.	PUNCT
ftr-394	1261	1	if	if	SCONJ
ftr-394	1261	2	an	an	DET
ftr-394	1261	3	estate	estate	NOUN
ftr-394	1261	4	or	or	CCONJ
ftr-394	1261	5	non	non	ADJ
ftr-394	1261	6	-	-	ADJ
ftr-394	1261	7	grantor	grantor	NOUN
ftr-394	1261	8	trust	trust	NOUN
ftr-394	1261	9	pays	pay	VERB
ftr-394	1261	10	a	a	DET
ftr-394	1261	11	single	single	ADJ
ftr-394	1261	12	fee	fee	NOUN
ftr-394	1261	13	that	that	PRON
ftr-394	1261	14	includes	include	VERB
ftr-394	1261	15	both	both	DET
ftr-394	1261	16	costs	cost	NOUN
ftr-394	1261	17	that	that	PRON
ftr-394	1261	18	are	be	AUX
ftr-394	1261	19	unique	unique	ADJ
ftr-394	1261	20	to	to	ADP
ftr-394	1261	21	estates	estate	NOUN
ftr-394	1261	22	and	and	CCONJ
ftr-394	1261	23	trusts	trust	NOUN
ftr-394	1261	24	and	and	CCONJ
ftr-394	1261	25	costs	cost	NOUN
ftr-394	1261	26	that	that	PRON
ftr-394	1261	27	are	be	AUX
ftr-394	1261	28	not	not	PART
ftr-394	1261	29	,	,	PUNCT
ftr-394	1261	30	the	the	DET
ftr-394	1261	31	fee	fee	NOUN
ftr-394	1261	32	must	must	AUX
ftr-394	1261	33	be	be	AUX
ftr-394	1261	34	allocated	allocate	VERB
ftr-394	1261	35	between	between	ADP
ftr-394	1261	36	the	the	DET
ftr-394	1261	37	two	two	NUM
ftr-394	1261	38	types	type	NOUN
ftr-394	1261	39	of	of	ADP
ftr-394	1261	40	costs	cost	NOUN
ftr-394	1261	41	.	.	PUNCT
ftr-394	1262	1	the	the	DET
ftr-394	1262	2	regulations	regulation	NOUN
ftr-394	1262	3	provide	provide	VERB
ftr-394	1262	4	a	a	DET
ftr-394	1262	5	non	non	ADJ
ftr-394	1262	6	-	-	ADJ
ftr-394	1262	7	exclusive	exclusive	ADJ
ftr-394	1262	8	list	list	NOUN
ftr-394	1262	9	of	of	ADP
ftr-394	1262	10	services	service	NOUN
ftr-394	1262	11	for	for	ADP
ftr-394	1262	12	which	which	PRON
ftr-394	1262	13	the	the	DET
ftr-394	1262	14	cost	cost	NOUN
ftr-394	1262	15	is	be	AUX
ftr-394	1262	16	either	either	CCONJ
ftr-394	1262	17	exempt	exempt	ADJ
ftr-394	1262	18	from	from	ADP
ftr-394	1262	19	or	or	CCONJ
ftr-394	1262	20	subject	subject	ADJ
ftr-394	1262	21	to	to	ADP
ftr-394	1262	22	the	the	DET
ftr-394	1262	23	2	2	NUM
ftr-394	1262	24	percent	percent	NOUN
ftr-394	1262	25	floor	floor	NOUN
ftr-394	1262	26	.	.	PUNCT
ftr-394	1263	1	the	the	DET
ftr-394	1263	2	regulations	regulation	NOUN
ftr-394	1263	3	will	will	AUX
ftr-394	1263	4	apply	apply	VERB
ftr-394	1263	5	to	to	ADP
ftr-394	1263	6	payments	payment	NOUN
ftr-394	1263	7	made	make	VERB
ftr-394	1263	8	after	after	ADP
ftr-394	1263	9	the	the	DET
ftr-394	1263	10	date	date	NOUN
ftr-394	1263	11	final	final	ADJ
ftr-394	1263	12	regulations	regulation	NOUN
ftr-394	1263	13	are	be	AUX
ftr-394	1263	14	published	publish	VERB
ftr-394	1263	15	in	in	ADP
ftr-394	1263	16	federal	federal	ADJ
ftr-394	1263	17	register	register	NOUN
ftr-394	1263	18	.	.	PUNCT
ftr-394	1264	1	•	•	NOUN
ftr-394	1264	2	under	under	ADP
ftr-394	1264	3	the	the	DET
ftr-394	1264	4	reasoning	reasoning	NOUN
ftr-394	1264	5	of	of	ADP
ftr-394	1264	6	national	national	ADJ
ftr-394	1264	7	cable	cable	NOUN
ftr-394	1264	8	&	&	CCONJ
ftr-394	1264	9	telecommunications	telecommunications	PROPN
ftr-394	1264	10	ass’n	ass’n	PROPN
ftr-394	1264	11	v.	v.	ADP
ftr-394	1264	12	brand	brand	NOUN
ftr-394	1264	13	x	x	PUNCT
ftr-394	1264	14	internet	internet	NOUN
ftr-394	1264	15	services	service	NOUN
ftr-394	1264	16	,	,	PUNCT
ftr-394	1264	17	545	545	NUM
ftr-394	1264	18	u.s	u.s	PROPN
ftr-394	1264	19	.	.	PROPN
ftr-394	1264	20	967	967	NUM
ftr-394	1264	21	(	(	PUNCT
ftr-394	1264	22	2005	2005	NUM
ftr-394	1264	23	)	)	PUNCT
ftr-394	1264	24	,	,	PUNCT
ftr-394	1264	25	a	a	DET
ftr-394	1264	26	court	court	NOUN
ftr-394	1264	27	’s	’s	PART
ftr-394	1264	28	interpretation	interpretation	NOUN
ftr-394	1264	29	of	of	ADP
ftr-394	1264	30	a	a	DET
ftr-394	1264	31	statute	statute	NOUN
ftr-394	1264	32	trumps	trump	VERB
ftr-394	1264	33	an	an	DET
ftr-394	1264	34	agency	agency	NOUN
ftr-394	1264	35	’s	’s	PART
ftr-394	1264	36	subsequent	subsequent	ADJ
ftr-394	1264	37	regulation	regulation	NOUN
ftr-394	1264	38	“	"	PUNCT
ftr-394	1264	39	under	under	ADP
ftr-394	1264	40	the	the	DET
ftr-394	1264	41	doctrine	doctrine	NOUN
ftr-394	1264	42	of	of	ADP
ftr-394	1264	43	stare	stare	ADJ
ftr-394	1264	44	decisis	decisis	NOUN
ftr-394	1264	45	only	only	ADV
ftr-394	1264	46	if	if	SCONJ
ftr-394	1264	47	the	the	DET
ftr-394	1264	48	prior	prior	ADJ
ftr-394	1264	49	court	court	NOUN
ftr-394	1264	50	holding	holding	NOUN
ftr-394	1264	51	‘	'	PUNCT
ftr-394	1264	52	determined	determine	VERB
ftr-394	1264	53	a	a	DET
ftr-394	1264	54	statute	statute	NOUN
ftr-394	1264	55	’s	’s	PART
ftr-394	1264	56	clear	clear	ADJ
ftr-394	1264	57	meaning	meaning	NOUN
ftr-394	1264	58	.	.	PUNCT
ftr-394	1264	59	’	'	PUNCT
ftr-394	1264	60	...	...	PUNCT
ftr-394	1265	1	[	[	X
ftr-394	1265	2	a	a	X
ftr-394	1265	3	]	]	X
ftr-394	1265	4	court	court	NOUN
ftr-394	1265	5	’s	’s	PART
ftr-394	1265	6	prior	prior	ADJ
ftr-394	1265	7	interpretation	interpretation	NOUN
ftr-394	1265	8	of	of	ADP
ftr-394	1265	9	a	a	DET
ftr-394	1265	10	statute	statute	NOUN
ftr-394	1265	11	...	...	PUNCT
ftr-394	1265	12	overrides	override	VERB
ftr-394	1265	13	an	an	DET
ftr-394	1265	14	agency	agency	NOUN
ftr-394	1265	15	’s	’s	PART
ftr-394	1265	16	interpretation	interpretation	NOUN
ftr-394	1265	17	only	only	ADV
ftr-394	1265	18	if	if	SCONJ
ftr-394	1265	19	the	the	DET
ftr-394	1265	20	relevant	relevant	ADJ
ftr-394	1265	21	court	court	NOUN
ftr-394	1265	22	decision	decision	NOUN
ftr-394	1265	23	held	hold	VERB
ftr-394	1265	24	the	the	DET
ftr-394	1265	25	statute	statute	NOUN
ftr-394	1265	26	unambiguous	unambiguous	ADJ
ftr-394	1265	27	.	.	PUNCT
ftr-394	1265	28	”	"	PUNCT
ftr-394	1266	1	otherwise	otherwise	ADV
ftr-394	1266	2	the	the	DET
ftr-394	1266	3	validity	validity	NOUN
ftr-394	1266	4	of	of	ADP
ftr-394	1266	5	the	the	DET
ftr-394	1266	6	regulation	regulation	NOUN
ftr-394	1266	7	is	be	AUX
ftr-394	1266	8	determined	determine	VERB
ftr-394	1266	9	under	under	ADP
ftr-394	1266	10	chevron	chevron	PROPN
ftr-394	1266	11	u.s.a	u.s.a	PROPN
ftr-394	1266	12	.	.	PROPN
ftr-394	1266	13	inc	inc	PROPN
ftr-394	1266	14	.	.	PROPN
ftr-394	1267	1	v.	v.	ADP
ftr-394	1267	2	natural	natural	ADJ
ftr-394	1267	3	resources	resource	NOUN
ftr-394	1267	4	defense	defense	PROPN
ftr-394	1267	5	council	council	PROPN
ftr-394	1267	6	,	,	PUNCT
ftr-394	1267	7	inc	inc	PROPN
ftr-394	1267	8	.	.	PROPN
ftr-394	1267	9	,	,	PUNCT
ftr-394	1267	10	467	467	NUM
ftr-394	1267	11	u.s	u.s	PROPN
ftr-394	1267	12	.	.	PROPN
ftr-394	1267	13	837	837	NUM
ftr-394	1267	14	(	(	PUNCT
ftr-394	1267	15	1984	1984	NUM
ftr-394	1267	16	)	)	PUNCT
ftr-394	1267	17	.	.	PUNCT
ftr-394	1268	1	d.	d.	PROPN
ftr-394	1268	2	the	the	DET
ftr-394	1268	3	supreme	supreme	PROPN
ftr-394	1268	4	court	court	PROPN
ftr-394	1268	5	issued	issue	VERB
ftr-394	1268	6	the	the	DET
ftr-394	1268	7	writ	writ	NOUN
ftr-394	1268	8	of	of	ADP
ftr-394	1268	9	certiorari	certiorari	NOUN
ftr-394	1268	10	to	to	PART
ftr-394	1268	11	resolve	resolve	VERB
ftr-394	1268	12	the	the	DET
ftr-394	1268	13	conflict	conflict	NOUN
ftr-394	1268	14	between	between	ADP
ftr-394	1268	15	the	the	DET
ftr-394	1268	16	second	second	ADJ
ftr-394	1268	17	and	and	CCONJ
ftr-394	1268	18	sixth	sixth	ADJ
ftr-394	1268	19	circuits	circuit	NOUN
ftr-394	1268	20	,	,	PUNCT
ftr-394	1268	21	but	but	CCONJ
ftr-394	1268	22	decided	decide	VERB
ftr-394	1268	23	to	to	PART
ftr-394	1268	24	follow	follow	VERB
ftr-394	1268	25	the	the	DET
ftr-394	1268	26	federal	federal	ADJ
ftr-394	1268	27	and	and	CCONJ
ftr-394	1268	28	fourth	fourth	ADJ
ftr-394	1268	29	circuits	circuit	NOUN
ftr-394	1268	30	.	.	PUNCT
ftr-394	1269	1	the	the	DET
ftr-394	1269	2	supreme	supreme	PROPN
ftr-394	1269	3	court	court	PROPN
ftr-394	1269	4	affirmed	affirmed	PROPN
ftr-394	1269	5	sub	sub	PROPN
ftr-394	1269	6	nom	nom	PROPN
ftr-394	1269	7	.	.	PROPN
ftr-394	1269	8	knight	knight	PROPN
ftr-394	1269	9	v.	v.	PROPN
ftr-394	1269	10	commissioner	commissioner	PROPN
ftr-394	1269	11	,	,	PUNCT
ftr-394	1269	12	128	128	NUM
ftr-394	1269	13	s.	s.	PROPN
ftr-394	1269	14	ct	ct	PROPN
ftr-394	1269	15	.	.	PROPN
ftr-394	1270	1	782	782	NUM
ftr-394	1270	2	(	(	PUNCT
ftr-394	1270	3	1/16/08	1/16/08	NUM
ftr-394	1270	4	)	)	PUNCT
ftr-394	1270	5	(	(	PUNCT
ftr-394	1270	6	9	9	NUM
ftr-394	1270	7	-	-	SYM
ftr-394	1270	8	0	0	NUM
ftr-394	1270	9	)	)	PUNCT
ftr-394	1270	10	.	.	PUNCT
ftr-394	1271	1	the	the	DET
ftr-394	1271	2	court	court	NOUN
ftr-394	1271	3	affirmed	affirm	VERB
ftr-394	1271	4	the	the	DET
ftr-394	1271	5	second	second	ADJ
ftr-394	1271	6	circuit	circuit	NOUN
ftr-394	1271	7	in	in	ADP
ftr-394	1271	8	an	an	DET
ftr-394	1271	9	opinion	opinion	NOUN
ftr-394	1271	10	written	write	VERB
ftr-394	1271	11	by	by	ADP
ftr-394	1271	12	chief	chief	ADJ
ftr-394	1271	13	justice	justice	NOUN
ftr-394	1271	14	roberts	roberts	PROPN
ftr-394	1271	15	but	but	CCONJ
ftr-394	1271	16	rejected	reject	VERB
ftr-394	1271	17	the	the	DET
ftr-394	1271	18	second	second	ADJ
ftr-394	1271	19	circuit	circuit	NOUN
ftr-394	1271	20	test	test	NOUN
ftr-394	1271	21	in	in	ADP
ftr-394	1271	22	favor	favor	NOUN
ftr-394	1271	23	of	of	ADP
ftr-394	1271	24	the	the	DET
ftr-394	1271	25	test	test	NOUN
ftr-394	1271	26	of	of	ADP
ftr-394	1271	27	774	774	NUM
ftr-394	1271	28	florida	florida	PROPN
ftr-394	1271	29	tax	tax	NOUN
ftr-394	1271	30	review	review	NOUN
ftr-394	1271	31	[	[	X
ftr-394	1271	32	vol	vol	NOUN
ftr-394	1271	33	.	.	PUNCT
ftr-394	1272	1	8	8	NUM
ftr-394	1272	2	:	:	PUNCT
ftr-394	1272	3	si	si	X
ftr-394	1272	4	whether	whether	SCONJ
ftr-394	1272	5	individuals	individual	NOUN
ftr-394	1272	6	commonly	commonly	ADV
ftr-394	1272	7	employ	employ	VERB
ftr-394	1272	8	investment	investment	NOUN
ftr-394	1272	9	advisors	advisor	NOUN
ftr-394	1272	10	set	set	VERB
ftr-394	1272	11	forth	forth	ADP
ftr-394	1272	12	in	in	ADP
ftr-394	1272	13	mellon	mellon	PROPN
ftr-394	1272	14	bank	bank	PROPN
ftr-394	1272	15	and	and	CCONJ
ftr-394	1272	16	scott	scott	PROPN
ftr-394	1272	17	.	.	PUNCT
ftr-394	1273	1	e.	e.	PROPN
ftr-394	1273	2	meanwhile	meanwhile	ADV
ftr-394	1273	3	,	,	PUNCT
ftr-394	1273	4	bundled	bundled	ADJ
ftr-394	1273	5	fiduciary	fiduciary	ADJ
ftr-394	1273	6	fees	fee	NOUN
ftr-394	1273	7	may	may	AUX
ftr-394	1273	8	be	be	AUX
ftr-394	1273	9	deducted	deduct	VERB
ftr-394	1273	10	in	in	ADP
ftr-394	1273	11	full	full	ADJ
ftr-394	1273	12	.	.	PUNCT
ftr-394	1274	1	notice	notice	PROPN
ftr-394	1274	2	2008	2008	NUM
ftr-394	1274	3	-	-	SYM
ftr-394	1274	4	32	32	NUM
ftr-394	1274	5	,	,	PUNCT
ftr-394	1274	6	2008	2008	NUM
ftr-394	1274	7	-	-	SYM
ftr-394	1274	8	11	11	NUM
ftr-394	1274	9	i.r.b	i.r.b	NOUN
ftr-394	1274	10	.	.	PUNCT
ftr-394	1275	1	593	593	NUM
ftr-394	1275	2	(	(	PUNCT
ftr-394	1275	3	2/27/08	2/27/08	NUM
ftr-394	1275	4	)	)	PUNCT
ftr-394	1275	5	.	.	PUNCT
ftr-394	1276	1	this	this	DET
ftr-394	1276	2	notice	notice	NOUN
ftr-394	1276	3	provides	provide	VERB
ftr-394	1276	4	interim	interim	ADJ
ftr-394	1276	5	guidance	guidance	NOUN
ftr-394	1276	6	on	on	ADP
ftr-394	1276	7	the	the	DET
ftr-394	1276	8	treatment	treatment	NOUN
ftr-394	1276	9	of	of	ADP
ftr-394	1276	10	investment	investment	NOUN
ftr-394	1276	11	advisory	advisory	ADJ
ftr-394	1276	12	costs	cost	NOUN
ftr-394	1276	13	subject	subject	ADJ
ftr-394	1276	14	to	to	ADP
ftr-394	1276	15	the	the	DET
ftr-394	1276	16	2	2	NUM
ftr-394	1276	17	percent	percent	NOUN
ftr-394	1276	18	floor	floor	NOUN
ftr-394	1276	19	of	of	ADP
ftr-394	1276	20	§	§	PROPN
ftr-394	1276	21	67	67	NUM
ftr-394	1276	22	that	that	PRON
ftr-394	1276	23	are	be	AUX
ftr-394	1276	24	bundled	bundle	VERB
ftr-394	1276	25	as	as	ADP
ftr-394	1276	26	part	part	NOUN
ftr-394	1276	27	of	of	ADP
ftr-394	1276	28	a	a	DET
ftr-394	1276	29	single	single	ADJ
ftr-394	1276	30	fiduciary	fiduciary	ADJ
ftr-394	1276	31	fee	fee	NOUN
ftr-394	1276	32	for	for	ADP
ftr-394	1276	33	years	year	NOUN
ftr-394	1276	34	beginning	begin	VERB
ftr-394	1276	35	before	before	ADP
ftr-394	1276	36	1/1/08	1/1/08	PROPN
ftr-394	1276	37	.	.	PUNCT
ftr-394	1277	1	it	it	PRON
ftr-394	1277	2	provides	provide	VERB
ftr-394	1277	3	that	that	SCONJ
ftr-394	1277	4	the	the	DET
ftr-394	1277	5	taxpayer	taxpayer	NOUN
ftr-394	1277	6	may	may	AUX
ftr-394	1277	7	deduct	deduct	VERB
ftr-394	1277	8	the	the	DET
ftr-394	1277	9	full	full	ADJ
ftr-394	1277	10	amount	amount	NOUN
ftr-394	1277	11	of	of	ADP
ftr-394	1277	12	the	the	DET
ftr-394	1277	13	bundled	bundle	VERB
ftr-394	1277	14	fiduciary	fiduciary	ADJ
ftr-394	1277	15	fee	fee	NOUN
ftr-394	1277	16	without	without	ADP
ftr-394	1277	17	regard	regard	NOUN
ftr-394	1277	18	to	to	ADP
ftr-394	1277	19	the	the	DET
ftr-394	1277	20	2	2	NUM
ftr-394	1277	21	percent	percent	NOUN
ftr-394	1277	22	floor	floor	NOUN
ftr-394	1277	23	.	.	PUNCT
ftr-394	1278	1	2	2	X
ftr-394	1278	2	.	.	X
ftr-394	1278	3	who	who	PRON
ftr-394	1278	4	does	do	AUX
ftr-394	1278	5	the	the	DET
ftr-394	1278	6	kid	kid	NOUN
ftr-394	1278	7	belong	belong	VERB
ftr-394	1278	8	to	to	ADP
ftr-394	1278	9	?	?	PUNCT
ftr-394	1278	10	notice	notice	VERB
ftr-394	1278	11	2006	2006	NUM
ftr-394	1278	12	-	-	SYM
ftr-394	1278	13	86	86	NUM
ftr-394	1278	14	,	,	PUNCT
ftr-394	1278	15	2006	2006	NUM
ftr-394	1278	16	-	-	SYM
ftr-394	1278	17	41	41	NUM
ftr-394	1278	18	i.r.b	i.r.b	NOUN
ftr-394	1278	19	.	.	PUNCT
ftr-394	1279	1	680	680	NUM
ftr-394	1279	2	(	(	PUNCT
ftr-394	1279	3	9/20/06	9/20/06	NUM
ftr-394	1279	4	)	)	PUNCT
ftr-394	1279	5	.	.	PUNCT
ftr-394	1280	1	this	this	DET
ftr-394	1280	2	notice	notice	NOUN
ftr-394	1280	3	provides	provide	VERB
ftr-394	1280	4	interim	interim	ADJ
ftr-394	1280	5	guidance	guidance	NOUN
ftr-394	1280	6	to	to	PART
ftr-394	1280	7	clarify	clarify	VERB
ftr-394	1280	8	the	the	DET
ftr-394	1280	9	rule	rule	NOUN
ftr-394	1280	10	under	under	ADP
ftr-394	1280	11	§	§	PROPN
ftr-394	1280	12	152(c)(4	152(c)(4	NUM
ftr-394	1280	13	)	)	PUNCT
ftr-394	1280	14	(	(	PUNCT
ftr-394	1280	15	as	as	SCONJ
ftr-394	1280	16	amended	amend	VERB
ftr-394	1280	17	by	by	ADP
ftr-394	1280	18	the	the	DET
ftr-394	1280	19	working	work	VERB
ftr-394	1280	20	families	family	NOUN
ftr-394	1280	21	tax	tax	NOUN
ftr-394	1280	22	relief	relief	NOUN
ftr-394	1280	23	act	act	NOUN
ftr-394	1280	24	of	of	ADP
ftr-394	1280	25	2004	2004	NUM
ftr-394	1280	26	)	)	PUNCT
ftr-394	1280	27	for	for	ADP
ftr-394	1280	28	determining	determine	VERB
ftr-394	1280	29	which	which	DET
ftr-394	1280	30	taxpayer	taxpayer	NOUN
ftr-394	1280	31	may	may	AUX
ftr-394	1280	32	claim	claim	VERB
ftr-394	1280	33	a	a	DET
ftr-394	1280	34	qualifying	qualify	VERB
ftr-394	1280	35	child	child	NOUN
ftr-394	1280	36	when	when	SCONJ
ftr-394	1280	37	two	two	NUM
ftr-394	1280	38	or	or	CCONJ
ftr-394	1280	39	more	more	ADJ
ftr-394	1280	40	taxpayers	taxpayer	NOUN
ftr-394	1280	41	claim	claim	VERB
ftr-394	1280	42	the	the	DET
ftr-394	1280	43	same	same	ADJ
ftr-394	1280	44	child	child	NOUN
ftr-394	1280	45	.	.	PUNCT
ftr-394	1281	1	the	the	DET
ftr-394	1281	2	tiebreaking	tiebreake	VERB
ftr-394	1281	3	rule	rule	NOUN
ftr-394	1281	4	is	be	AUX
ftr-394	1281	5	to	to	PART
ftr-394	1281	6	apply	apply	VERB
ftr-394	1281	7	to	to	ADP
ftr-394	1281	8	the	the	DET
ftr-394	1281	9	following	follow	VERB
ftr-394	1281	10	provisions	provision	NOUN
ftr-394	1281	11	as	as	ADP
ftr-394	1281	12	a	a	DET
ftr-394	1281	13	group	group	NOUN
ftr-394	1281	14	:	:	PUNCT
ftr-394	1281	15	(	(	PUNCT
ftr-394	1281	16	1	1	X
ftr-394	1281	17	)	)	PUNCT
ftr-394	1281	18	head	head	NOUN
ftr-394	1281	19	of	of	ADP
ftr-394	1281	20	household	household	NOUN
ftr-394	1281	21	filing	filing	NOUN
ftr-394	1281	22	status	status	NOUN
ftr-394	1281	23	,	,	PUNCT
ftr-394	1281	24	(	(	PUNCT
ftr-394	1281	25	2	2	X
ftr-394	1281	26	)	)	PUNCT
ftr-394	1281	27	the	the	DET
ftr-394	1281	28	§	§	PROPN
ftr-394	1281	29	21	21	NUM
ftr-394	1281	30	child	child	NOUN
ftr-394	1281	31	and	and	CCONJ
ftr-394	1281	32	dependent	dependent	ADJ
ftr-394	1281	33	care	care	NOUN
ftr-394	1281	34	credit	credit	NOUN
ftr-394	1281	35	,	,	PUNCT
ftr-394	1281	36	(	(	PUNCT
ftr-394	1281	37	3	3	X
ftr-394	1281	38	)	)	PUNCT
ftr-394	1281	39	the	the	DET
ftr-394	1281	40	§	§	PROPN
ftr-394	1281	41	24	24	NUM
ftr-394	1281	42	child	child	NOUN
ftr-394	1281	43	tax	tax	NOUN
ftr-394	1281	44	credit	credit	NOUN
ftr-394	1281	45	,	,	PUNCT
ftr-394	1281	46	(	(	PUNCT
ftr-394	1281	47	4	4	X
ftr-394	1281	48	)	)	PUNCT
ftr-394	1281	49	the	the	DET
ftr-394	1281	50	§	§	PROPN
ftr-394	1281	51	32	32	NUM
ftr-394	1281	52	earned	earn	VERB
ftr-394	1281	53	income	income	NOUN
ftr-394	1281	54	credit	credit	NOUN
ftr-394	1281	55	,	,	PUNCT
ftr-394	1281	56	(	(	PUNCT
ftr-394	1281	57	5	5	X
ftr-394	1281	58	)	)	PUNCT
ftr-394	1281	59	the	the	DET
ftr-394	1281	60	§	§	PROPN
ftr-394	1281	61	129	129	NUM
ftr-394	1281	62	exclusion	exclusion	NOUN
ftr-394	1281	63	for	for	ADP
ftr-394	1281	64	dependent	dependent	ADJ
ftr-394	1281	65	care	care	NOUN
ftr-394	1281	66	assistance	assistance	NOUN
ftr-394	1281	67	,	,	PUNCT
ftr-394	1281	68	and	and	CCONJ
ftr-394	1281	69	(	(	PUNCT
ftr-394	1281	70	6	6	X
ftr-394	1281	71	)	)	PUNCT
ftr-394	1281	72	the	the	DET
ftr-394	1281	73	§	§	ADJ
ftr-394	1281	74	151	151	NUM
ftr-394	1281	75	dependency	dependency	NOUN
ftr-394	1281	76	deduction	deduction	NOUN
ftr-394	1281	77	.	.	PUNCT
ftr-394	1282	1	3	3	X
ftr-394	1282	2	.	.	X
ftr-394	1282	3	the	the	DET
ftr-394	1282	4	tax	tax	NOUN
ftr-394	1282	5	relief	relief	NOUN
ftr-394	1282	6	and	and	CCONJ
ftr-394	1282	7	health	health	NOUN
ftr-394	1282	8	care	care	NOUN
ftr-394	1282	9	act	act	NOUN
ftr-394	1282	10	of	of	ADP
ftr-394	1282	11	2006	2006	NUM
ftr-394	1282	12	§	§	PROPN
ftr-394	1282	13	101	101	NUM
ftr-394	1282	14	extends	extend	VERB
ftr-394	1282	15	the	the	DET
ftr-394	1282	16	above	above	ADP
ftr-394	1282	17	-	-	PUNCT
ftr-394	1282	18	the	the	DET
ftr-394	1282	19	-	-	PUNCT
ftr-394	1282	20	line	line	NOUN
ftr-394	1282	21	deduction	deduction	NOUN
ftr-394	1282	22	for	for	ADP
ftr-394	1282	23	higher	high	ADJ
ftr-394	1282	24	education	education	NOUN
ftr-394	1282	25	expenses	expense	NOUN
ftr-394	1282	26	under	under	ADP
ftr-394	1282	27	code	code	NOUN
ftr-394	1282	28	§	§	PROPN
ftr-394	1282	29	222	222	NUM
ftr-394	1282	30	to	to	ADP
ftr-394	1282	31	2006	2006	NUM
ftr-394	1282	32	and	and	CCONJ
ftr-394	1282	33	2007	2007	NUM
ftr-394	1282	34	.	.	PUNCT
ftr-394	1283	1	4	4	X
ftr-394	1283	2	.	.	X
ftr-394	1283	3	the	the	DET
ftr-394	1283	4	tax	tax	NOUN
ftr-394	1283	5	relief	relief	NOUN
ftr-394	1283	6	and	and	CCONJ
ftr-394	1283	7	health	health	NOUN
ftr-394	1283	8	care	care	NOUN
ftr-394	1283	9	act	act	NOUN
ftr-394	1283	10	of	of	ADP
ftr-394	1283	11	2006	2006	NUM
ftr-394	1283	12	§	§	PROPN
ftr-394	1283	13	102	102	NUM
ftr-394	1283	14	extends	extend	VERB
ftr-394	1283	15	the	the	DET
ftr-394	1283	16	code	code	NOUN
ftr-394	1283	17	§	§	PROPN
ftr-394	1283	18	164(b)(5	164(b)(5	NUM
ftr-394	1283	19	)	)	PUNCT
ftr-394	1283	20	election	election	NOUN
ftr-394	1283	21	to	to	PART
ftr-394	1283	22	deduct	deduct	VERB
ftr-394	1283	23	state	state	NOUN
ftr-394	1283	24	and	and	CCONJ
ftr-394	1283	25	local	local	ADJ
ftr-394	1283	26	general	general	ADJ
ftr-394	1283	27	sales	sale	NOUN
ftr-394	1283	28	taxes	taxis	NOUN
ftr-394	1283	29	(	(	PUNCT
ftr-394	1283	30	instead	instead	ADV
ftr-394	1283	31	of	of	ADP
ftr-394	1283	32	state	state	NOUN
ftr-394	1283	33	income	income	NOUN
ftr-394	1283	34	taxes	taxis	NOUN
ftr-394	1283	35	)	)	PUNCT
ftr-394	1283	36	to	to	ADP
ftr-394	1283	37	2006	2006	NUM
ftr-394	1283	38	and	and	CCONJ
ftr-394	1283	39	2007	2007	NUM
ftr-394	1283	40	.	.	PUNCT
ftr-394	1284	1	5	5	NUM
ftr-394	1284	2	.	.	X
ftr-394	1284	3	the	the	DET
ftr-394	1284	4	tax	tax	NOUN
ftr-394	1284	5	relief	relief	NOUN
ftr-394	1284	6	and	and	CCONJ
ftr-394	1284	7	health	health	NOUN
ftr-394	1284	8	care	care	NOUN
ftr-394	1284	9	act	act	NOUN
ftr-394	1284	10	of	of	ADP
ftr-394	1284	11	2006	2006	NUM
ftr-394	1284	12	§	§	NOUN
ftr-394	1284	13	302	302	NUM
ftr-394	1284	14	adds	add	VERB
ftr-394	1284	15	new	new	ADJ
ftr-394	1284	16	code	code	NOUN
ftr-394	1284	17	§	§	PROPN
ftr-394	1284	18	106(e	106(e	PROPN
ftr-394	1284	19	)	)	PUNCT
ftr-394	1284	20	to	to	PART
ftr-394	1284	21	permit	permit	VERB
ftr-394	1284	22	one	one	NUM
ftr-394	1284	23	-	-	PUNCT
ftr-394	1284	24	time	time	NOUN
ftr-394	1284	25	transfers	transfer	NOUN
ftr-394	1284	26	to	to	ADP
ftr-394	1284	27	health	health	NOUN
ftr-394	1284	28	savings	saving	NOUN
ftr-394	1284	29	accounts	account	NOUN
ftr-394	1284	30	from	from	ADP
ftr-394	1284	31	health	health	NOUN
ftr-394	1284	32	flexible	flexible	ADJ
ftr-394	1284	33	spending	spending	NOUN
ftr-394	1284	34	arrangements	arrangement	NOUN
ftr-394	1284	35	and	and	CCONJ
ftr-394	1284	36	health	health	NOUN
ftr-394	1284	37	reimbursement	reimbursement	NOUN
ftr-394	1284	38	arrangements	arrangement	NOUN
ftr-394	1284	39	.	.	PUNCT
ftr-394	1285	1	6	6	X
ftr-394	1285	2	.	.	X
ftr-394	1285	3	the	the	DET
ftr-394	1285	4	tax	tax	NOUN
ftr-394	1285	5	relief	relief	NOUN
ftr-394	1285	6	and	and	CCONJ
ftr-394	1285	7	health	health	NOUN
ftr-394	1285	8	care	care	NOUN
ftr-394	1285	9	act	act	NOUN
ftr-394	1285	10	of	of	ADP
ftr-394	1285	11	2006	2006	NUM
ftr-394	1285	12	§	§	NOUN
ftr-394	1285	13	302	302	NUM
ftr-394	1285	14	adds	add	VERB
ftr-394	1285	15	new	new	ADJ
ftr-394	1285	16	code	code	NOUN
ftr-394	1285	17	§	§	PROPN
ftr-394	1285	18	4980g(d	4980g(d	NOUN
ftr-394	1285	19	)	)	PUNCT
ftr-394	1285	20	to	to	PART
ftr-394	1285	21	provide	provide	VERB
ftr-394	1285	22	for	for	ADP
ftr-394	1285	23	an	an	DET
ftr-394	1285	24	exception	exception	NOUN
ftr-394	1285	25	to	to	ADP
ftr-394	1285	26	the	the	DET
ftr-394	1285	27	current	current	ADJ
ftr-394	1285	28	requirement	requirement	NOUN
ftr-394	1285	29	that	that	SCONJ
ftr-394	1285	30	employer	employer	NOUN
ftr-394	1285	31	contributions	contribution	NOUN
ftr-394	1285	32	to	to	ADP
ftr-394	1285	33	hsas	hsa	NOUN
ftr-394	1285	34	be	be	AUX
ftr-394	1285	35	“	"	PUNCT
ftr-394	1285	36	comparable	comparable	ADJ
ftr-394	1285	37	”	"	PUNCT
ftr-394	1285	38	for	for	ADP
ftr-394	1285	39	all	all	DET
ftr-394	1285	40	employees	employee	NOUN
ftr-394	1285	41	by	by	ADP
ftr-394	1285	42	allowing	allow	VERB
ftr-394	1285	43	employers	employer	NOUN
ftr-394	1285	44	to	to	PART
ftr-394	1285	45	provide	provide	VERB
ftr-394	1285	46	additional	additional	ADJ
ftr-394	1285	47	contributions	contribution	NOUN
ftr-394	1285	48	to	to	ADP
ftr-394	1285	49	lower	lower	ADV
ftr-394	1285	50	-	-	PUNCT
ftr-394	1285	51	paid	pay	VERB
ftr-394	1285	52	workers	worker	NOUN
ftr-394	1285	53	.	.	PUNCT
ftr-394	1286	1	7	7	X
ftr-394	1286	2	.	.	X
ftr-394	1286	3	the	the	DET
ftr-394	1286	4	tax	tax	NOUN
ftr-394	1286	5	relief	relief	NOUN
ftr-394	1286	6	and	and	CCONJ
ftr-394	1286	7	health	health	NOUN
ftr-394	1286	8	care	care	NOUN
ftr-394	1286	9	act	act	NOUN
ftr-394	1286	10	of	of	ADP
ftr-394	1286	11	2006	2006	NUM
ftr-394	1286	12	§	§	PROPN
ftr-394	1286	13	303	303	NUM
ftr-394	1286	14	amends	amend	NOUN
ftr-394	1286	15	code	code	PROPN
ftr-394	1286	16	§	§	PROPN
ftr-394	1286	17	223(b)(2	223(b)(2	NUM
ftr-394	1286	18	)	)	PUNCT
ftr-394	1286	19	to	to	PART
ftr-394	1286	20	repeal	repeal	VERB
ftr-394	1286	21	the	the	DET
ftr-394	1286	22	annual	annual	ADJ
ftr-394	1286	23	deductible	deductible	ADJ
ftr-394	1286	24	limitation	limitation	NOUN
ftr-394	1286	25	on	on	ADP
ftr-394	1286	26	hsa	hsa	PROPN
ftr-394	1286	27	contributions	contribution	NOUN
ftr-394	1286	28	and	and	CCONJ
ftr-394	1286	29	allow	allow	VERB
ftr-394	1286	30	monthly	monthly	ADJ
ftr-394	1286	31	contributions	contribution	NOUN
ftr-394	1286	32	of	of	ADP
ftr-394	1286	33	$	$	SYM
ftr-394	1286	34	2,250	2,250	NUM
ftr-394	1286	35	for	for	ADP
ftr-394	1286	36	2008	2008	NUM
ftr-394	1286	37	]	]	PUNCT
ftr-394	1286	38	recent	recent	ADJ
ftr-394	1286	39	developments	development	NOUN
ftr-394	1286	40	in	in	ADP
ftr-394	1286	41	federal	federal	ADJ
ftr-394	1286	42	income	income	NOUN
ftr-394	1286	43	taxation	taxation	NOUN
ftr-394	1286	44	775	775	NUM
ftr-394	1286	45	individuals	individual	NOUN
ftr-394	1286	46	and	and	CCONJ
ftr-394	1286	47	$	$	SYM
ftr-394	1286	48	4,500	4,500	NUM
ftr-394	1286	49	per	per	ADP
ftr-394	1286	50	family	family	NOUN
ftr-394	1286	51	,	,	PUNCT
ftr-394	1286	52	adjusted	adjust	VERB
ftr-394	1286	53	for	for	ADP
ftr-394	1286	54	inflation	inflation	NOUN
ftr-394	1286	55	,	,	PUNCT
ftr-394	1286	56	even	even	ADV
ftr-394	1286	57	if	if	SCONJ
ftr-394	1286	58	the	the	DET
ftr-394	1286	59	deductible	deductible	NOUN
ftr-394	1286	60	is	be	AUX
ftr-394	1286	61	less	less	ADJ
ftr-394	1286	62	that	that	SCONJ
ftr-394	1286	63	those	those	DET
ftr-394	1286	64	amounts	amount	NOUN
ftr-394	1286	65	.	.	PUNCT
ftr-394	1287	1	for	for	ADP
ftr-394	1287	2	2007	2007	NUM
ftr-394	1287	3	,	,	PUNCT
ftr-394	1287	4	the	the	DET
ftr-394	1287	5	inflation	inflation	NOUN
ftr-394	1287	6	adjusted	adjust	VERB
ftr-394	1287	7	amount	amount	NOUN
ftr-394	1287	8	was	be	AUX
ftr-394	1287	9	$	$	SYM
ftr-394	1287	10	2,850	2,850	NUM
ftr-394	1287	11	for	for	ADP
ftr-394	1287	12	individuals	individual	NOUN
ftr-394	1287	13	and	and	CCONJ
ftr-394	1287	14	$	$	SYM
ftr-394	1287	15	5,650	5,650	NUM
ftr-394	1287	16	per	per	ADP
ftr-394	1287	17	family	family	NOUN
ftr-394	1287	18	.	.	PUNCT
ftr-394	1288	1	rev	rev	PROPN
ftr-394	1288	2	.	.	PROPN
ftr-394	1288	3	proc	proc	PROPN
ftr-394	1288	4	.	.	PUNCT
ftr-394	1289	1	200653	200653	NUM
ftr-394	1289	2	,	,	PUNCT
ftr-394	1289	3	2006	2006	NUM
ftr-394	1289	4	-	-	SYM
ftr-394	1289	5	48	48	NUM
ftr-394	1289	6	i.r.b	i.r.b	NOUN
ftr-394	1289	7	.	.	PUNCT
ftr-394	1290	1	996	996	NUM
ftr-394	1290	2	,	,	PUNCT
ftr-394	1290	3	§	§	PROPN
ftr-394	1290	4	3.24	3.24	NUM
ftr-394	1290	5	.	.	NOUN
ftr-394	1290	6	8	8	NUM
ftr-394	1290	7	.	.	PUNCT
ftr-394	1291	1	the	the	DET
ftr-394	1291	2	tax	tax	NOUN
ftr-394	1291	3	relief	relief	NOUN
ftr-394	1291	4	and	and	CCONJ
ftr-394	1291	5	health	health	NOUN
ftr-394	1291	6	care	care	NOUN
ftr-394	1291	7	act	act	NOUN
ftr-394	1291	8	of	of	ADP
ftr-394	1291	9	2006	2006	NUM
ftr-394	1291	10	§	§	PROPN
ftr-394	1291	11	307	307	NUM
ftr-394	1291	12	adds	add	VERB
ftr-394	1291	13	new	new	ADJ
ftr-394	1291	14	code	code	NOUN
ftr-394	1291	15	§	§	NOUN
ftr-394	1291	16	408(d)(9	408(d)(9	NOUN
ftr-394	1291	17	)	)	PUNCT
ftr-394	1291	18	to	to	PART
ftr-394	1291	19	permit	permit	VERB
ftr-394	1291	20	a	a	DET
ftr-394	1291	21	once	once	ADV
ftr-394	1291	22	-	-	PUNCT
ftr-394	1291	23	in	in	ADP
ftr-394	1291	24	-	-	PUNCT
ftr-394	1291	25	a	a	DET
ftr-394	1291	26	-	-	PUNCT
ftr-394	1291	27	lifetime	lifetime	NOUN
ftr-394	1291	28	tax	tax	NOUN
ftr-394	1291	29	-	-	PUNCT
ftr-394	1291	30	free	free	ADJ
ftr-394	1291	31	transfer	transfer	NOUN
ftr-394	1291	32	from	from	ADP
ftr-394	1291	33	an	an	DET
ftr-394	1291	34	ira	ira	PROPN
ftr-394	1291	35	to	to	PART
ftr-394	1291	36	fund	fund	VERB
ftr-394	1291	37	the	the	DET
ftr-394	1291	38	taxpayer	taxpayer	NOUN
ftr-394	1291	39	’s	’s	PART
ftr-394	1291	40	hsa	hsa	PROPN
ftr-394	1291	41	deductible	deductible	ADJ
ftr-394	1291	42	contribution	contribution	NOUN
ftr-394	1291	43	amount	amount	NOUN
ftr-394	1291	44	.	.	PUNCT
ftr-394	1292	1	this	this	PRON
ftr-394	1292	2	would	would	AUX
ftr-394	1292	3	allow	allow	VERB
ftr-394	1292	4	those	those	PRON
ftr-394	1292	5	who	who	PRON
ftr-394	1292	6	can	can	AUX
ftr-394	1292	7	not	not	PART
ftr-394	1292	8	afford	afford	VERB
ftr-394	1292	9	to	to	PART
ftr-394	1292	10	fully	fully	ADV
ftr-394	1292	11	fund	fund	VERB
ftr-394	1292	12	an	an	DET
ftr-394	1292	13	hsa	hsa	PROPN
ftr-394	1292	14	with	with	ADP
ftr-394	1292	15	direct	direct	ADJ
ftr-394	1292	16	contributions	contribution	NOUN
ftr-394	1292	17	to	to	PART
ftr-394	1292	18	move	move	VERB
ftr-394	1292	19	ira	ira	PROPN
ftr-394	1292	20	money	money	NOUN
ftr-394	1292	21	to	to	ADP
ftr-394	1292	22	a	a	DET
ftr-394	1292	23	more	more	ADV
ftr-394	1292	24	tax	tax	NOUN
ftr-394	1292	25	-	-	PUNCT
ftr-394	1292	26	advantaged	advantaged	ADJ
ftr-394	1292	27	position	position	NOUN
ftr-394	1292	28	.	.	PUNCT
ftr-394	1293	1	9	9	X
ftr-394	1293	2	.	.	X
ftr-394	1293	3	congress	congress	PROPN
ftr-394	1293	4	encourages	encourage	VERB
ftr-394	1293	5	sub	sub	ADJ
ftr-394	1293	6	-	-	ADJ
ftr-394	1293	7	prime	prime	ADJ
ftr-394	1293	8	mortgage	mortgage	NOUN
ftr-394	1293	9	lending	lending	NOUN
ftr-394	1293	10	.	.	PUNCT
ftr-394	1294	1	the	the	DET
ftr-394	1294	2	tax	tax	NOUN
ftr-394	1294	3	relief	relief	NOUN
ftr-394	1294	4	and	and	CCONJ
ftr-394	1294	5	health	health	NOUN
ftr-394	1294	6	care	care	NOUN
ftr-394	1294	7	act	act	NOUN
ftr-394	1294	8	of	of	ADP
ftr-394	1294	9	2006	2006	NUM
ftr-394	1294	10	added	add	VERB
ftr-394	1294	11	new	new	ADJ
ftr-394	1294	12	code	code	NOUN
ftr-394	1294	13	§	§	PROPN
ftr-394	1294	14	163(h)(3)(e	163(h)(3)(e	PROPN
ftr-394	1294	15	)	)	PUNCT
ftr-394	1294	16	,	,	PUNCT
ftr-394	1294	17	providing	provide	VERB
ftr-394	1294	18	an	an	DET
ftr-394	1294	19	itemized	itemize	VERB
ftr-394	1294	20	deduction	deduction	NOUN
ftr-394	1294	21	for	for	ADP
ftr-394	1294	22	the	the	DET
ftr-394	1294	23	cost	cost	NOUN
ftr-394	1294	24	of	of	ADP
ftr-394	1294	25	mortgage	mortgage	NOUN
ftr-394	1294	26	insurance	insurance	NOUN
ftr-394	1294	27	on	on	ADP
ftr-394	1294	28	a	a	DET
ftr-394	1294	29	qualified	qualified	ADJ
ftr-394	1294	30	personal	personal	ADJ
ftr-394	1294	31	residence	residence	NOUN
ftr-394	1294	32	.	.	PUNCT
ftr-394	1295	1	the	the	DET
ftr-394	1295	2	deduction	deduction	NOUN
ftr-394	1295	3	is	be	AUX
ftr-394	1295	4	phased	phase	VERB
ftr-394	1295	5	-	-	PUNCT
ftr-394	1295	6	out	out	ADP
ftr-394	1295	7	ratably	ratably	ADV
ftr-394	1295	8	by	by	ADP
ftr-394	1295	9	10	10	NUM
ftr-394	1295	10	percent	percent	NOUN
ftr-394	1295	11	for	for	ADP
ftr-394	1295	12	each	each	DET
ftr-394	1295	13	$	$	SYM
ftr-394	1295	14	1,000	1,000	NUM
ftr-394	1295	15	by	by	ADP
ftr-394	1295	16	which	which	PRON
ftr-394	1295	17	the	the	DET
ftr-394	1295	18	taxpayer	taxpayer	NOUN
ftr-394	1295	19	’s	’s	PART
ftr-394	1295	20	agi	agi	PROPN
ftr-394	1295	21	exceeds	exceed	VERB
ftr-394	1295	22	$	$	SYM
ftr-394	1295	23	100,000	100,000	NUM
ftr-394	1295	24	.	.	PUNCT
ftr-394	1296	1	thus	thus	ADV
ftr-394	1296	2	,	,	PUNCT
ftr-394	1296	3	the	the	DET
ftr-394	1296	4	deduction	deduction	NOUN
ftr-394	1296	5	is	be	AUX
ftr-394	1296	6	unavailable	unavailable	ADJ
ftr-394	1296	7	for	for	ADP
ftr-394	1296	8	a	a	DET
ftr-394	1296	9	taxpayer	taxpayer	NOUN
ftr-394	1296	10	with	with	ADP
ftr-394	1296	11	an	an	DET
ftr-394	1296	12	agi	agi	NOUN
ftr-394	1296	13	in	in	ADP
ftr-394	1296	14	excess	excess	NOUN
ftr-394	1296	15	of	of	ADP
ftr-394	1296	16	$	$	SYM
ftr-394	1296	17	110,000	110,000	NUM
ftr-394	1296	18	.	.	PUNCT
ftr-394	1297	1	as	as	ADV
ftr-394	1297	2	originally	originally	ADV
ftr-394	1297	3	enacted	enact	VERB
ftr-394	1297	4	,	,	PUNCT
ftr-394	1297	5	the	the	DET
ftr-394	1297	6	provision	provision	NOUN
ftr-394	1297	7	was	be	AUX
ftr-394	1297	8	effective	effective	ADJ
ftr-394	1297	9	for	for	ADP
ftr-394	1297	10	amounts	amount	NOUN
ftr-394	1297	11	paid	pay	VERB
ftr-394	1297	12	or	or	CCONJ
ftr-394	1297	13	accrued	accrue	VERB
ftr-394	1297	14	(	(	PUNCT
ftr-394	1297	15	and	and	CCONJ
ftr-394	1297	16	applicable	applicable	ADJ
ftr-394	1297	17	to	to	ADP
ftr-394	1297	18	the	the	DET
ftr-394	1297	19	period	period	NOUN
ftr-394	1297	20	)	)	PUNCT
ftr-394	1297	21	after	after	ADP
ftr-394	1297	22	12/31/06	12/31/06	PROPN
ftr-394	1297	23	and	and	CCONJ
ftr-394	1297	24	before	before	ADP
ftr-394	1297	25	1/1/08	1/1/08	NUM
ftr-394	1297	26	for	for	ADP
ftr-394	1297	27	mortgage	mortgage	NOUN
ftr-394	1297	28	contracts	contract	NOUN
ftr-394	1297	29	issued	issue	VERB
ftr-394	1297	30	after	after	ADP
ftr-394	1297	31	12/31/06	12/31/06	PROPN
ftr-394	1297	32	.	.	PUNCT
ftr-394	1297	33	a.	a.	PROPN
ftr-394	1297	34	and	and	CCONJ
ftr-394	1297	35	congress	congress	PROPN
ftr-394	1297	36	extends	extend	VERB
ftr-394	1297	37	a	a	DET
ftr-394	1297	38	provision	provision	NOUN
ftr-394	1297	39	encouraging	encourage	VERB
ftr-394	1297	40	sub	sub	ADJ
ftr-394	1297	41	-	-	ADJ
ftr-394	1297	42	prime	prime	ADJ
ftr-394	1297	43	mortgage	mortgage	NOUN
ftr-394	1297	44	borrowing	borrowing	NOUN
ftr-394	1297	45	.	.	PUNCT
ftr-394	1298	1	the	the	DET
ftr-394	1298	2	mortgage	mortgage	NOUN
ftr-394	1298	3	forgiveness	forgiveness	NOUN
ftr-394	1298	4	debt	debt	NOUN
ftr-394	1298	5	relief	relief	NOUN
ftr-394	1298	6	act	act	NOUN
ftr-394	1298	7	of	of	ADP
ftr-394	1298	8	2007	2007	NUM
ftr-394	1298	9	extended	extend	VERB
ftr-394	1298	10	the	the	DET
ftr-394	1298	11	12/31/07	12/31/07	PROPN
ftr-394	1298	12	termination	termination	NOUN
ftr-394	1298	13	date	date	NOUN
ftr-394	1298	14	for	for	ADP
ftr-394	1298	15	§	§	PROPN
ftr-394	1298	16	163(h)(3)(e	163(h)(3)(e	PROPN
ftr-394	1298	17	)	)	PUNCT
ftr-394	1298	18	to	to	ADP
ftr-394	1298	19	12/31/10	12/31/10	PRON
ftr-394	1298	20	.	.	PROPN
ftr-394	1298	21	10	10	NUM
ftr-394	1298	22	.	.	PUNCT
ftr-394	1299	1	jailed	jail	VERB
ftr-394	1299	2	murderess	murderess	NOUN
ftr-394	1299	3	qualifies	qualifie	NOUN
ftr-394	1299	4	for	for	ADP
ftr-394	1299	5	the	the	DET
ftr-394	1299	6	earned	earn	VERB
ftr-394	1299	7	income	income	NOUN
ftr-394	1299	8	credit	credit	NOUN
ftr-394	1299	9	.	.	PUNCT
ftr-394	1300	1	rowe	rowe	PROPN
ftr-394	1300	2	v.	v.	PROPN
ftr-394	1300	3	commissioner	commissioner	PROPN
ftr-394	1300	4	,	,	PUNCT
ftr-394	1300	5	128	128	NUM
ftr-394	1300	6	t.c	t.c	PROPN
ftr-394	1300	7	.	.	PROPN
ftr-394	1300	8	13	13	NUM
ftr-394	1300	9	(	(	PUNCT
ftr-394	1300	10	2/22/07	2/22/07	NUM
ftr-394	1300	11	)	)	PUNCT
ftr-394	1300	12	(	(	PUNCT
ftr-394	1300	13	reviewed	review	VERB
ftr-394	1300	14	,	,	PUNCT
ftr-394	1300	15	5	5	NUM
ftr-394	1300	16	-	-	SYM
ftr-394	1300	17	5	5	NUM
ftr-394	1300	18	-	-	PUNCT
ftr-394	1300	19	6	6	NUM
ftr-394	1300	20	-	-	PUNCT
ftr-394	1300	21	1).6	1).6	NUM
ftr-394	1300	22	taxpayer	taxpayer	NOUN
ftr-394	1300	23	and	and	CCONJ
ftr-394	1300	24	her	her	PRON
ftr-394	1300	25	two	two	NUM
ftr-394	1300	26	young	young	ADJ
ftr-394	1300	27	children	child	NOUN
ftr-394	1300	28	lived	live	VERB
ftr-394	1300	29	together	together	ADV
ftr-394	1300	30	in	in	ADP
ftr-394	1300	31	2002	2002	NUM
ftr-394	1300	32	until	until	ADP
ftr-394	1300	33	her	her	PRON
ftr-394	1300	34	arrest	arrest	NOUN
ftr-394	1300	35	on	on	ADP
ftr-394	1300	36	june	june	PROPN
ftr-394	1300	37	5	5	NUM
ftr-394	1300	38	;	;	PUNCT
ftr-394	1300	39	she	she	PRON
ftr-394	1300	40	continued	continue	VERB
ftr-394	1300	41	to	to	PART
ftr-394	1300	42	support	support	VERB
ftr-394	1300	43	her	her	PRON
ftr-394	1300	44	children	child	NOUN
ftr-394	1300	45	after	after	ADP
ftr-394	1300	46	her	her	PRON
ftr-394	1300	47	arrest	arrest	NOUN
ftr-394	1300	48	until	until	ADP
ftr-394	1300	49	july	july	PROPN
ftr-394	1300	50	2	2	NUM
ftr-394	1300	51	.	.	PUNCT
ftr-394	1301	1	she	she	PRON
ftr-394	1301	2	was	be	AUX
ftr-394	1301	3	confined	confine	VERB
ftr-394	1301	4	in	in	ADP
ftr-394	1301	5	jail	jail	NOUN
ftr-394	1301	6	for	for	ADP
ftr-394	1301	7	the	the	DET
ftr-394	1301	8	rest	rest	NOUN
ftr-394	1301	9	of	of	ADP
ftr-394	1301	10	the	the	DET
ftr-394	1301	11	year	year	NOUN
ftr-394	1301	12	.	.	PUNCT
ftr-394	1302	1	the	the	DET
ftr-394	1302	2	taxpayer	taxpayer	NOUN
ftr-394	1302	3	was	be	AUX
ftr-394	1302	4	entitled	entitle	VERB
ftr-394	1302	5	to	to	ADP
ftr-394	1302	6	the	the	DET
ftr-394	1302	7	earned	earn	VERB
ftr-394	1302	8	income	income	NOUN
ftr-394	1302	9	credit	credit	NOUN
ftr-394	1302	10	because	because	SCONJ
ftr-394	1302	11	her	her	PRON
ftr-394	1302	12	absence	absence	NOUN
ftr-394	1302	13	due	due	ADP
ftr-394	1302	14	to	to	ADP
ftr-394	1302	15	being	be	AUX
ftr-394	1302	16	held	hold	VERB
ftr-394	1302	17	in	in	ADP
ftr-394	1302	18	jail	jail	NOUN
ftr-394	1302	19	after	after	ADP
ftr-394	1302	20	her	her	PRON
ftr-394	1302	21	arrest	arrest	NOUN
ftr-394	1302	22	–	–	PUNCT
ftr-394	1302	23	she	she	PRON
ftr-394	1302	24	was	be	AUX
ftr-394	1302	25	convicted	convict	VERB
ftr-394	1302	26	of	of	ADP
ftr-394	1302	27	murder	murder	NOUN
ftr-394	1302	28	in	in	ADP
ftr-394	1302	29	2003	2003	NUM
ftr-394	1302	30	and	and	CCONJ
ftr-394	1302	31	sentenced	sentence	VERB
ftr-394	1302	32	to	to	ADP
ftr-394	1302	33	life	life	NOUN
ftr-394	1302	34	imprisonment	imprisonment	NOUN
ftr-394	1302	35	–	–	PUNCT
ftr-394	1302	36	does	do	AUX
ftr-394	1302	37	not	not	PART
ftr-394	1302	38	prevent	prevent	VERB
ftr-394	1302	39	her	she	PRON
ftr-394	1302	40	from	from	ADP
ftr-394	1302	41	qualifying	qualify	VERB
ftr-394	1302	42	for	for	ADP
ftr-394	1302	43	the	the	DET
ftr-394	1302	44	eic	eic	X
ftr-394	1302	45	.	.	PUNCT
ftr-394	1303	1	there	there	PRON
ftr-394	1303	2	was	be	VERB
ftr-394	1303	3	a	a	DET
ftr-394	1303	4	whole	whole	ADJ
ftr-394	1303	5	lot	lot	NOUN
ftr-394	1303	6	of	of	ADP
ftr-394	1303	7	fuss	fuss	NOUN
ftr-394	1303	8	as	as	ADP
ftr-394	1303	9	to	to	ADP
ftr-394	1303	10	(	(	PUNCT
ftr-394	1303	11	1	1	X
ftr-394	1303	12	)	)	PUNCT
ftr-394	1303	13	whether	whether	SCONJ
ftr-394	1303	14	reg	reg	NOUN
ftr-394	1303	15	.	.	PUNCT
ftr-394	1304	1	§	§	PROPN
ftr-394	1304	2	1.2	1.2	NUM
ftr-394	1304	3	-	-	PUNCT
ftr-394	1304	4	2(c)(1	2(c)(1	NUM
ftr-394	1304	5	)	)	PUNCT
ftr-394	1304	6	,	,	PUNCT
ftr-394	1304	7	which	which	PRON
ftr-394	1304	8	required	require	VERB
ftr-394	1304	9	that	that	SCONJ
ftr-394	1304	10	it	it	PRON
ftr-394	1304	11	be	be	VERB
ftr-394	1304	12	reasonable	reasonable	ADJ
ftr-394	1304	13	to	to	PART
ftr-394	1304	14	assume	assume	VERB
ftr-394	1304	15	she	she	PRON
ftr-394	1304	16	would	would	AUX
ftr-394	1304	17	return	return	VERB
ftr-394	1304	18	to	to	ADP
ftr-394	1304	19	her	her	PRON
ftr-394	1304	20	home	home	NOUN
ftr-394	1304	21	after	after	ADP
ftr-394	1304	22	the	the	DET
ftr-394	1304	23	temporary	temporary	ADJ
ftr-394	1304	24	absence	absence	NOUN
ftr-394	1304	25	,	,	PUNCT
ftr-394	1304	26	would	would	AUX
ftr-394	1304	27	apply	apply	VERB
ftr-394	1304	28	,	,	PUNCT
ftr-394	1304	29	or	or	CCONJ
ftr-394	1304	30	(	(	PUNCT
ftr-394	1304	31	2	2	X
ftr-394	1304	32	)	)	PUNCT
ftr-394	1305	1	whether	whether	SCONJ
ftr-394	1305	2	hein	hein	PROPN
ftr-394	1305	3	v.	v.	PROPN
ftr-394	1305	4	commissioner	commissioner	PROPN
ftr-394	1305	5	,	,	PUNCT
ftr-394	1305	6	28	28	NUM
ftr-394	1305	7	t.c	t.c	PROPN
ftr-394	1305	8	.	.	PROPN
ftr-394	1305	9	826	826	NUM
ftr-394	1305	10	(	(	PUNCT
ftr-394	1305	11	1957	1957	NUM
ftr-394	1305	12	)	)	PUNCT
ftr-394	1305	13	,	,	PUNCT
ftr-394	1305	14	acq	acq	PROPN
ftr-394	1305	15	.	.	PROPN
ftr-394	1305	16	,	,	PUNCT
ftr-394	1305	17	and	and	CCONJ
ftr-394	1305	18	rev	rev	VERB
ftr-394	1305	19	.	.	PROPN
ftr-394	1305	20	rul	rul	PROPN
ftr-394	1305	21	.	.	PUNCT
ftr-394	1305	22	66	66	NUM
ftr-394	1305	23	-	-	SYM
ftr-394	1305	24	28	28	NUM
ftr-394	1305	25	,	,	PUNCT
ftr-394	1305	26	1966	1966	NUM
ftr-394	1305	27	-	-	SYM
ftr-394	1305	28	1	1	NUM
ftr-394	1305	29	c.b	c.b	PROPN
ftr-394	1305	30	.	.	PROPN
ftr-394	1305	31	31	31	NUM
ftr-394	1305	32	,	,	PUNCT
ftr-394	1305	33	which	which	PRON
ftr-394	1305	34	required	require	VERB
ftr-394	1305	35	only	only	ADV
ftr-394	1305	36	the	the	DET
ftr-394	1305	37	6	6	NUM
ftr-394	1305	38	.	.	NOUN
ftr-394	1305	39	five	five	NUM
ftr-394	1305	40	judges	judge	NOUN
ftr-394	1305	41	joined	join	VERB
ftr-394	1305	42	in	in	ADP
ftr-394	1305	43	judge	judge	PROPN
ftr-394	1305	44	kroupa	kroupa	PROPN
ftr-394	1305	45	’s	’s	PART
ftr-394	1305	46	principal	principal	ADJ
ftr-394	1305	47	opinion	opinion	NOUN
ftr-394	1305	48	,	,	PUNCT
ftr-394	1305	49	five	five	NUM
ftr-394	1305	50	judges	judge	NOUN
ftr-394	1305	51	joined	join	VERB
ftr-394	1305	52	concurring	concur	VERB
ftr-394	1305	53	opinions	opinion	NOUN
ftr-394	1305	54	by	by	ADP
ftr-394	1305	55	judges	judge	NOUN
ftr-394	1305	56	gale	gale	VERB
ftr-394	1305	57	and	and	CCONJ
ftr-394	1305	58	goeke	goeke	ADJ
ftr-394	1305	59	,	,	PUNCT
ftr-394	1305	60	six	six	NUM
ftr-394	1305	61	judges	judge	NOUN
ftr-394	1305	62	joined	join	VERB
ftr-394	1305	63	judge	judge	PROPN
ftr-394	1305	64	halpern	halpern	PROPN
ftr-394	1305	65	’s	’s	PART
ftr-394	1305	66	dissent	dissent	NOUN
ftr-394	1305	67	,	,	PUNCT
ftr-394	1305	68	and	and	CCONJ
ftr-394	1305	69	judge	judge	NOUN
ftr-394	1305	70	chiechi	chiechi	PROPN
ftr-394	1305	71	did	do	AUX
ftr-394	1305	72	not	not	PART
ftr-394	1305	73	participate	participate	VERB
ftr-394	1305	74	.	.	PUNCT
ftr-394	1306	1	776	776	NUM
ftr-394	1306	2	florida	florida	PROPN
ftr-394	1306	3	tax	tax	NOUN
ftr-394	1306	4	review	review	NOUN
ftr-394	1306	5	[	[	X
ftr-394	1306	6	vol	vol	NOUN
ftr-394	1306	7	.	.	PUNCT
ftr-394	1306	8	8	8	NUM
ftr-394	1306	9	:	:	PUNCT
ftr-394	1306	10	si	si	NOUN
ftr-394	1306	11	absence	absence	NOUN
ftr-394	1306	12	of	of	ADP
ftr-394	1306	13	intent	intent	NOUN
ftr-394	1306	14	on	on	ADP
ftr-394	1306	15	the	the	DET
ftr-394	1306	16	part	part	NOUN
ftr-394	1306	17	of	of	ADP
ftr-394	1306	18	the	the	DET
ftr-394	1306	19	taxpayer	taxpayer	NOUN
ftr-394	1306	20	to	to	PART
ftr-394	1306	21	change	change	VERB
ftr-394	1306	22	her	her	PRON
ftr-394	1306	23	place	place	NOUN
ftr-394	1306	24	of	of	ADP
ftr-394	1306	25	abode	abode	NOUN
ftr-394	1306	26	,	,	PUNCT
ftr-394	1306	27	would	would	AUX
ftr-394	1306	28	apply	apply	VERB
ftr-394	1306	29	.	.	PUNCT
ftr-394	1307	1	•	•	NUM
ftr-394	1307	2	judge	judge	PROPN
ftr-394	1307	3	halpern	halpern	PROPN
ftr-394	1307	4	’s	’s	PART
ftr-394	1307	5	dissent	dissent	NOUN
ftr-394	1307	6	forcefully	forcefully	ADV
ftr-394	1307	7	rejected	reject	VERB
ftr-394	1307	8	the	the	DET
ftr-394	1307	9	applicability	applicability	NOUN
ftr-394	1307	10	of	of	ADP
ftr-394	1307	11	hein	hein	PROPN
ftr-394	1307	12	and	and	CCONJ
ftr-394	1307	13	rev	rev	PROPN
ftr-394	1307	14	.	.	PROPN
ftr-394	1307	15	rul	rul	PROPN
ftr-394	1307	16	.	.	PUNCT
ftr-394	1308	1	66	66	NUM
ftr-394	1308	2	-	-	SYM
ftr-394	1308	3	28	28	NUM
ftr-394	1308	4	on	on	ADP
ftr-394	1308	5	the	the	DET
ftr-394	1308	6	grounds	ground	NOUN
ftr-394	1308	7	that	that	SCONJ
ftr-394	1308	8	the	the	DET
ftr-394	1308	9	tax	tax	NOUN
ftr-394	1308	10	court	court	NOUN
ftr-394	1308	11	should	should	AUX
ftr-394	1308	12	not	not	PART
ftr-394	1308	13	lightly	lightly	ADV
ftr-394	1308	14	assume	assume	VERB
ftr-394	1308	15	that	that	SCONJ
ftr-394	1308	16	the	the	DET
ftr-394	1308	17	commissioner	commissioner	NOUN
ftr-394	1308	18	has	have	VERB
ftr-394	1308	19	,	,	PUNCT
ftr-394	1308	20	sub	sub	NOUN
ftr-394	1308	21	silentio	silentio	NOUN
ftr-394	1308	22	,	,	PUNCT
ftr-394	1308	23	amended	amend	VERB
ftr-394	1308	24	reg	reg	NOUN
ftr-394	1308	25	.	.	PUNCT
ftr-394	1309	1	§	§	PROPN
ftr-394	1309	2	1.2	1.2	NUM
ftr-394	1309	3	-	-	PUNCT
ftr-394	1309	4	2(c)(1	2(c)(1	NUM
ftr-394	1309	5	)	)	PUNCT
ftr-394	1309	6	.	.	PUNCT
ftr-394	1310	1	11	11	NUM
ftr-394	1310	2	.	.	X
ftr-394	1311	1	finding	find	VERB
ftr-394	1311	2	every	every	DET
ftr-394	1311	3	last	last	ADJ
ftr-394	1311	4	dollar	dollar	NOUN
ftr-394	1311	5	of	of	ADP
ftr-394	1311	6	deductible	deductible	ADJ
ftr-394	1311	7	medical	medical	ADJ
ftr-394	1311	8	expenses	expense	NOUN
ftr-394	1311	9	in	in	ADP
ftr-394	1311	10	continuing	continue	VERB
ftr-394	1311	11	care	care	PROPN
ftr-394	1311	12	retirement	retirement	NOUN
ftr-394	1311	13	community	community	NOUN
ftr-394	1311	14	fees	fee	NOUN
ftr-394	1311	15	.	.	PUNCT
ftr-394	1312	1	finzer	finzer	PROPN
ftr-394	1312	2	v.	v.	PROPN
ftr-394	1312	3	united	united	PROPN
ftr-394	1312	4	states	states	PROPN
ftr-394	1312	5	,	,	PUNCT
ftr-394	1312	6	99	99	NUM
ftr-394	1312	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	1312	8	2007	2007	NUM
ftr-394	1312	9	-	-	SYM
ftr-394	1312	10	1577	1577	NUM
ftr-394	1312	11	(	(	PUNCT
ftr-394	1312	12	n.d	n.d	PROPN
ftr-394	1312	13	.	.	PROPN
ftr-394	1312	14	ill	ill	PROPN
ftr-394	1312	15	.	.	PUNCT
ftr-394	1312	16	3/7/07	3/7/07	NUM
ftr-394	1312	17	)	)	PUNCT
ftr-394	1312	18	.	.	PUNCT
ftr-394	1313	1	the	the	DET
ftr-394	1313	2	court	court	NOUN
ftr-394	1313	3	held	hold	VERB
ftr-394	1313	4	that	that	SCONJ
ftr-394	1313	5	the	the	DET
ftr-394	1313	6	fact	fact	NOUN
ftr-394	1313	7	that	that	SCONJ
ftr-394	1313	8	a	a	DET
ftr-394	1313	9	continuing	continue	VERB
ftr-394	1313	10	care	care	NOUN
ftr-394	1313	11	retirement	retirement	NOUN
ftr-394	1313	12	community	community	NOUN
ftr-394	1313	13	residency	residency	NOUN
ftr-394	1313	14	agreement	agreement	NOUN
ftr-394	1313	15	specified	specify	VERB
ftr-394	1313	16	that	that	SCONJ
ftr-394	1313	17	the	the	DET
ftr-394	1313	18	monthly	monthly	ADJ
ftr-394	1313	19	fee	fee	NOUN
ftr-394	1313	20	included	include	VERB
ftr-394	1313	21	medical	medical	ADJ
ftr-394	1313	22	services	service	NOUN
ftr-394	1313	23	does	do	AUX
ftr-394	1313	24	not	not	PART
ftr-394	1313	25	necessarily	necessarily	ADV
ftr-394	1313	26	mean	mean	VERB
ftr-394	1313	27	that	that	SCONJ
ftr-394	1313	28	the	the	DET
ftr-394	1313	29	entrance	entrance	NOUN
ftr-394	1313	30	fee	fee	NOUN
ftr-394	1313	31	did	do	AUX
ftr-394	1313	32	not	not	PART
ftr-394	1313	33	also	also	ADV
ftr-394	1313	34	include	include	VERB
ftr-394	1313	35	medical	medical	ADJ
ftr-394	1313	36	services	service	NOUN
ftr-394	1313	37	.	.	PUNCT
ftr-394	1314	1	that	that	SCONJ
ftr-394	1314	2	the	the	DET
ftr-394	1314	3	entrance	entrance	NOUN
ftr-394	1314	4	fee	fee	NOUN
ftr-394	1314	5	can	can	AUX
ftr-394	1314	6	be	be	AUX
ftr-394	1314	7	refunded	refund	VERB
ftr-394	1314	8	under	under	ADP
ftr-394	1314	9	certain	certain	ADJ
ftr-394	1314	10	circumstances	circumstance	NOUN
ftr-394	1314	11	and	and	CCONJ
ftr-394	1314	12	may	may	AUX
ftr-394	1314	13	be	be	AUX
ftr-394	1314	14	used	use	VERB
ftr-394	1314	15	to	to	PART
ftr-394	1314	16	cover	cover	VERB
ftr-394	1314	17	a	a	DET
ftr-394	1314	18	portion	portion	NOUN
ftr-394	1314	19	of	of	ADP
ftr-394	1314	20	the	the	DET
ftr-394	1314	21	monthly	monthly	ADJ
ftr-394	1314	22	fees	fee	NOUN
ftr-394	1314	23	if	if	SCONJ
ftr-394	1314	24	the	the	DET
ftr-394	1314	25	taxpayer	taxpayer	NOUN
ftr-394	1314	26	is	be	AUX
ftr-394	1314	27	unable	unable	ADJ
ftr-394	1314	28	to	to	PART
ftr-394	1314	29	pay	pay	VERB
ftr-394	1314	30	also	also	ADV
ftr-394	1314	31	does	do	AUX
ftr-394	1314	32	not	not	PART
ftr-394	1314	33	necessarily	necessarily	ADV
ftr-394	1314	34	affect	affect	VERB
ftr-394	1314	35	whether	whether	SCONJ
ftr-394	1314	36	a	a	DET
ftr-394	1314	37	portion	portion	NOUN
ftr-394	1314	38	of	of	ADP
ftr-394	1314	39	the	the	DET
ftr-394	1314	40	entrance	entrance	NOUN
ftr-394	1314	41	fee	fee	NOUN
ftr-394	1314	42	is	be	AUX
ftr-394	1314	43	allocable	allocable	ADJ
ftr-394	1314	44	to	to	ADP
ftr-394	1314	45	medical	medical	ADJ
ftr-394	1314	46	care	care	NOUN
ftr-394	1314	47	.	.	PUNCT
ftr-394	1315	1	whether	whether	SCONJ
ftr-394	1315	2	the	the	DET
ftr-394	1315	3	entrance	entrance	NOUN
ftr-394	1315	4	fee	fee	NOUN
ftr-394	1315	5	also	also	ADV
ftr-394	1315	6	includes	include	VERB
ftr-394	1315	7	medical	medical	ADJ
ftr-394	1315	8	services	service	NOUN
ftr-394	1315	9	is	be	AUX
ftr-394	1315	10	a	a	DET
ftr-394	1315	11	question	question	NOUN
ftr-394	1315	12	of	of	ADP
ftr-394	1315	13	fact	fact	NOUN
ftr-394	1315	14	.	.	PUNCT
ftr-394	1316	1	the	the	DET
ftr-394	1316	2	government	government	NOUN
ftr-394	1316	3	was	be	AUX
ftr-394	1316	4	denied	deny	VERB
ftr-394	1316	5	summary	summary	NOUN
ftr-394	1316	6	judgment	judgment	NOUN
ftr-394	1316	7	.	.	PUNCT
ftr-394	1317	1	a.	a.	NOUN
ftr-394	1317	2	well	well	ADV
ftr-394	1317	3	,	,	PUNCT
ftr-394	1317	4	then	then	ADV
ftr-394	1317	5	again	again	ADV
ftr-394	1317	6	,	,	PUNCT
ftr-394	1317	7	not	not	PART
ftr-394	1317	8	every	every	DET
ftr-394	1317	9	last	last	ADJ
ftr-394	1317	10	dollar	dollar	NOUN
ftr-394	1317	11	.	.	PUNCT
ftr-394	1318	1	finzer	finzer	PROPN
ftr-394	1318	2	v.	v.	PROPN
ftr-394	1318	3	united	united	PROPN
ftr-394	1318	4	states	states	PROPN
ftr-394	1318	5	,	,	PUNCT
ftr-394	1318	6	496	496	NUM
ftr-394	1318	7	f.	f.	PROPN
ftr-394	1318	8	supp	supp	PROPN
ftr-394	1318	9	.	.	PUNCT
ftr-394	1319	1	2d	2d	NOUN
ftr-394	1319	2	954	954	NUM
ftr-394	1319	3	(	(	PUNCT
ftr-394	1319	4	n.d	n.d	PROPN
ftr-394	1319	5	.	.	PROPN
ftr-394	1319	6	ill	ill	PROPN
ftr-394	1319	7	.	.	PUNCT
ftr-394	1320	1	7/20/07	7/20/07	NUM
ftr-394	1320	2	)	)	PUNCT
ftr-394	1320	3	.	.	PUNCT
ftr-394	1321	1	after	after	ADP
ftr-394	1321	2	trial	trial	NOUN
ftr-394	1321	3	,	,	PUNCT
ftr-394	1321	4	the	the	DET
ftr-394	1321	5	court	court	NOUN
ftr-394	1321	6	ruled	rule	VERB
ftr-394	1321	7	against	against	ADP
ftr-394	1321	8	the	the	DET
ftr-394	1321	9	taxpayers	taxpayer	NOUN
ftr-394	1321	10	.	.	PUNCT
ftr-394	1322	1	the	the	DET
ftr-394	1322	2	taxpayers	taxpayer	NOUN
ftr-394	1322	3	filed	file	VERB
ftr-394	1322	4	an	an	DET
ftr-394	1322	5	amended	amend	VERB
ftr-394	1322	6	return	return	NOUN
ftr-394	1322	7	claiming	claim	VERB
ftr-394	1322	8	a	a	DET
ftr-394	1322	9	refund	refund	NOUN
ftr-394	1322	10	on	on	ADP
ftr-394	1322	11	the	the	DET
ftr-394	1322	12	grounds	ground	NOUN
ftr-394	1322	13	that	that	SCONJ
ftr-394	1322	14	41	41	NUM
ftr-394	1322	15	percent	percent	NOUN
ftr-394	1322	16	of	of	ADP
ftr-394	1322	17	the	the	DET
ftr-394	1322	18	$	$	SYM
ftr-394	1322	19	723,800	723,800	NUM
ftr-394	1322	20	entrance	entrance	NOUN
ftr-394	1322	21	fee	fee	NOUN
ftr-394	1322	22	for	for	ADP
ftr-394	1322	23	the	the	DET
ftr-394	1322	24	continuing	continue	VERB
ftr-394	1322	25	care	care	PROPN
ftr-394	1322	26	retirement	retirement	PROPN
ftr-394	1322	27	community	community	NOUN
ftr-394	1322	28	was	be	AUX
ftr-394	1322	29	for	for	ADP
ftr-394	1322	30	medical	medical	ADJ
ftr-394	1322	31	expenses	expense	NOUN
ftr-394	1322	32	,	,	PUNCT
ftr-394	1322	33	not	not	PART
ftr-394	1322	34	the	the	DET
ftr-394	1322	35	18	18	NUM
ftr-394	1322	36	percent	percent	NOUN
ftr-394	1322	37	claimed	claim	VERB
ftr-394	1322	38	on	on	ADP
ftr-394	1322	39	the	the	DET
ftr-394	1322	40	original	original	ADJ
ftr-394	1322	41	return	return	NOUN
ftr-394	1322	42	.	.	PUNCT
ftr-394	1323	1	the	the	DET
ftr-394	1323	2	court	court	NOUN
ftr-394	1323	3	rejected	reject	VERB
ftr-394	1323	4	the	the	DET
ftr-394	1323	5	claim	claim	NOUN
ftr-394	1323	6	on	on	ADP
ftr-394	1323	7	several	several	ADJ
ftr-394	1323	8	grounds	ground	NOUN
ftr-394	1323	9	.	.	PUNCT
ftr-394	1324	1	first	first	ADV
ftr-394	1324	2	,	,	PUNCT
ftr-394	1324	3	there	there	PRON
ftr-394	1324	4	was	be	VERB
ftr-394	1324	5	undisputed	undisputed	ADJ
ftr-394	1324	6	testimony	testimony	NOUN
ftr-394	1324	7	that	that	SCONJ
ftr-394	1324	8	the	the	DET
ftr-394	1324	9	ccrc	ccrc	NOUN
ftr-394	1324	10	residents	resident	NOUN
ftr-394	1324	11	paid	pay	VERB
ftr-394	1324	12	different	different	ADJ
ftr-394	1324	13	entrance	entrance	NOUN
ftr-394	1324	14	fees	fee	NOUN
ftr-394	1324	15	based	base	VERB
ftr-394	1324	16	on	on	ADP
ftr-394	1324	17	the	the	DET
ftr-394	1324	18	size	size	NOUN
ftr-394	1324	19	of	of	ADP
ftr-394	1324	20	the	the	DET
ftr-394	1324	21	residential	residential	ADJ
ftr-394	1324	22	unit	unit	NOUN
ftr-394	1324	23	they	they	PRON
ftr-394	1324	24	selected	select	VERB
ftr-394	1324	25	,	,	PUNCT
ftr-394	1324	26	and	and	CCONJ
ftr-394	1324	27	that	that	SCONJ
ftr-394	1324	28	the	the	DET
ftr-394	1324	29	taxpayers	taxpayer	NOUN
ftr-394	1324	30	would	would	AUX
ftr-394	1324	31	have	have	AUX
ftr-394	1324	32	received	receive	VERB
ftr-394	1324	33	the	the	DET
ftr-394	1324	34	same	same	ADJ
ftr-394	1324	35	access	access	NOUN
ftr-394	1324	36	to	to	ADP
ftr-394	1324	37	medical	medical	ADJ
ftr-394	1324	38	care	care	NOUN
ftr-394	1324	39	if	if	SCONJ
ftr-394	1324	40	they	they	PRON
ftr-394	1324	41	had	have	AUX
ftr-394	1324	42	selected	select	VERB
ftr-394	1324	43	a	a	DET
ftr-394	1324	44	smaller	small	ADJ
ftr-394	1324	45	unit	unit	NOUN
ftr-394	1324	46	that	that	PRON
ftr-394	1324	47	required	require	VERB
ftr-394	1324	48	an	an	DET
ftr-394	1324	49	entrance	entrance	NOUN
ftr-394	1324	50	fee	fee	NOUN
ftr-394	1324	51	of	of	ADP
ftr-394	1324	52	only	only	ADV
ftr-394	1324	53	$	$	SYM
ftr-394	1324	54	275,000	275,000	NUM
ftr-394	1324	55	.	.	PUNCT
ftr-394	1325	1	thus	thus	ADV
ftr-394	1325	2	the	the	DET
ftr-394	1325	3	portion	portion	NOUN
ftr-394	1325	4	of	of	ADP
ftr-394	1325	5	the	the	DET
ftr-394	1325	6	entrance	entrance	NOUN
ftr-394	1325	7	fee	fee	NOUN
ftr-394	1325	8	over	over	ADP
ftr-394	1325	9	$	$	SYM
ftr-394	1325	10	275,000	275,000	NUM
ftr-394	1325	11	related	relate	VERB
ftr-394	1325	12	solely	solely	ADV
ftr-394	1325	13	to	to	ADP
ftr-394	1325	14	housing	housing	NOUN
ftr-394	1325	15	and	and	CCONJ
ftr-394	1325	16	had	have	VERB
ftr-394	1325	17	no	no	DET
ftr-394	1325	18	relationship	relationship	NOUN
ftr-394	1325	19	to	to	ADP
ftr-394	1325	20	medical	medical	ADJ
ftr-394	1325	21	costs	cost	NOUN
ftr-394	1325	22	.	.	PUNCT
ftr-394	1326	1	the	the	DET
ftr-394	1326	2	court	court	NOUN
ftr-394	1326	3	noted	note	VERB
ftr-394	1326	4	that	that	SCONJ
ftr-394	1326	5	assuming	assume	VERB
ftr-394	1326	6	arguendo	arguendo	ADJ
ftr-394	1326	7	that	that	SCONJ
ftr-394	1326	8	41	41	NUM
ftr-394	1326	9	percent	percent	NOUN
ftr-394	1326	10	of	of	ADP
ftr-394	1326	11	$	$	SYM
ftr-394	1326	12	275,000	275,000	NUM
ftr-394	1326	13	properly	properly	ADV
ftr-394	1326	14	could	could	AUX
ftr-394	1326	15	be	be	AUX
ftr-394	1326	16	deducted	deduct	VERB
ftr-394	1326	17	as	as	ADP
ftr-394	1326	18	a	a	DET
ftr-394	1326	19	medical	medical	ADJ
ftr-394	1326	20	expense	expense	NOUN
ftr-394	1326	21	,	,	PUNCT
ftr-394	1326	22	the	the	DET
ftr-394	1326	23	taxpayers	taxpayer	NOUN
ftr-394	1326	24	’	’	PART
ftr-394	1326	25	deduction	deduction	NOUN
ftr-394	1326	26	would	would	AUX
ftr-394	1326	27	be	be	AUX
ftr-394	1326	28	$	$	SYM
ftr-394	1326	29	112,750	112,750	NUM
ftr-394	1326	30	,	,	PUNCT
ftr-394	1326	31	which	which	PRON
ftr-394	1326	32	is	be	AUX
ftr-394	1326	33	less	less	ADJ
ftr-394	1326	34	than	than	ADP
ftr-394	1326	35	the	the	DET
ftr-394	1326	36	$	$	SYM
ftr-394	1326	37	136,798	136,798	NUM
ftr-394	1326	38	they	they	PRON
ftr-394	1326	39	claimed	claim	VERB
ftr-394	1326	40	on	on	ADP
ftr-394	1326	41	their	their	PRON
ftr-394	1326	42	original	original	ADJ
ftr-394	1326	43	return	return	NOUN
ftr-394	1326	44	.	.	PUNCT
ftr-394	1327	1	second	second	ADV
ftr-394	1327	2	,	,	PUNCT
ftr-394	1327	3	the	the	DET
ftr-394	1327	4	taxpayers	taxpayer	NOUN
ftr-394	1327	5	failed	fail	VERB
ftr-394	1327	6	to	to	PART
ftr-394	1327	7	prove	prove	VERB
ftr-394	1327	8	that	that	SCONJ
ftr-394	1327	9	any	any	DET
ftr-394	1327	10	portion	portion	NOUN
ftr-394	1327	11	of	of	ADP
ftr-394	1327	12	the	the	DET
ftr-394	1327	13	entrance	entrance	NOUN
ftr-394	1327	14	fee	fee	NOUN
ftr-394	1327	15	was	be	AUX
ftr-394	1327	16	properly	properly	ADV
ftr-394	1327	17	attributable	attributable	ADJ
ftr-394	1327	18	to	to	ADP
ftr-394	1327	19	medical	medical	ADJ
ftr-394	1327	20	expenses	expense	NOUN
ftr-394	1327	21	.	.	PUNCT
ftr-394	1328	1	the	the	DET
ftr-394	1328	2	residency	residency	NOUN
ftr-394	1328	3	agreement	agreement	NOUN
ftr-394	1328	4	stated	state	VERB
ftr-394	1328	5	that	that	SCONJ
ftr-394	1328	6	the	the	DET
ftr-394	1328	7	proceeds	proceed	NOUN
ftr-394	1328	8	of	of	ADP
ftr-394	1328	9	the	the	DET
ftr-394	1328	10	entrance	entrance	NOUN
ftr-394	1328	11	fees	fee	NOUN
ftr-394	1328	12	are	be	AUX
ftr-394	1328	13	not	not	PART
ftr-394	1328	14	used	use	VERB
ftr-394	1328	15	to	to	PART
ftr-394	1328	16	provide	provide	VERB
ftr-394	1328	17	services	service	NOUN
ftr-394	1328	18	to	to	ADP
ftr-394	1328	19	the	the	DET
ftr-394	1328	20	residents	resident	NOUN
ftr-394	1328	21	,	,	PUNCT
ftr-394	1328	22	and	and	CCONJ
ftr-394	1328	23	the	the	DET
ftr-394	1328	24	unrebutted	unrebutted	ADJ
ftr-394	1328	25	testimony	testimony	NOUN
ftr-394	1328	26	of	of	ADP
ftr-394	1328	27	the	the	DET
ftr-394	1328	28	ccrc	ccrc	NOUN
ftr-394	1328	29	’s	’s	PART
ftr-394	1328	30	executives	executive	NOUN
ftr-394	1328	31	was	be	AUX
ftr-394	1328	32	that	that	SCONJ
ftr-394	1328	33	the	the	DET
ftr-394	1328	34	monthly	monthly	ADJ
ftr-394	1328	35	fees	fee	NOUN
ftr-394	1328	36	were	be	AUX
ftr-394	1328	37	the	the	DET
ftr-394	1328	38	sole	sole	ADJ
ftr-394	1328	39	source	source	NOUN
ftr-394	1328	40	of	of	ADP
ftr-394	1328	41	payment	payment	NOUN
ftr-394	1328	42	for	for	ADP
ftr-394	1328	43	medical	medical	ADJ
ftr-394	1328	44	expenses	expense	NOUN
ftr-394	1328	45	incurred	incur	VERB
ftr-394	1328	46	by	by	ADP
ftr-394	1328	47	residents	resident	NOUN
ftr-394	1328	48	.	.	PUNCT
ftr-394	1329	1	finally	finally	ADV
ftr-394	1329	2	,	,	PUNCT
ftr-394	1329	3	the	the	DET
ftr-394	1329	4	“	"	PUNCT
ftr-394	1329	5	entrance	entrance	NOUN
ftr-394	1329	6	fee	fee	NOUN
ftr-394	1329	7	,	,	PUNCT
ftr-394	1329	8	”	"	PUNCT
ftr-394	1329	9	which	which	PRON
ftr-394	1329	10	was	be	AUX
ftr-394	1329	11	represented	represent	VERB
ftr-394	1329	12	by	by	ADP
ftr-394	1329	13	a	a	DET
ftr-394	1329	14	promissory	promissory	ADJ
ftr-394	1329	15	note	note	NOUN
ftr-394	1329	16	from	from	ADP
ftr-394	1329	17	the	the	DET
ftr-394	1329	18	ccrc	ccrc	NOUN
ftr-394	1329	19	to	to	ADP
ftr-394	1329	20	the	the	DET
ftr-394	1329	21	taxpayers	taxpayer	NOUN
ftr-394	1329	22	the	the	DET
ftr-394	1329	23	obligation	obligation	NOUN
ftr-394	1329	24	on	on	ADP
ftr-394	1329	25	which	which	PRON
ftr-394	1329	26	was	be	AUX
ftr-394	1329	27	reduced	reduce	VERB
ftr-394	1329	28	by	by	ADP
ftr-394	1329	29	2	2	NUM
ftr-394	1329	30	percent	percent	NOUN
ftr-394	1329	31	per	per	ADP
ftr-394	1329	32	year	year	NOUN
ftr-394	1329	33	of	of	ADP
ftr-394	1329	34	2008	2008	NUM
ftr-394	1329	35	]	]	PUNCT
ftr-394	1329	36	recent	recent	ADJ
ftr-394	1329	37	developments	development	NOUN
ftr-394	1329	38	in	in	ADP
ftr-394	1329	39	federal	federal	ADJ
ftr-394	1329	40	income	income	NOUN
ftr-394	1329	41	taxation	taxation	NOUN
ftr-394	1329	42	777	777	NUM
ftr-394	1329	43	residency	residency	NOUN
ftr-394	1329	44	,	,	PUNCT
ftr-394	1329	45	but	but	CCONJ
ftr-394	1329	46	which	which	PRON
ftr-394	1329	47	was	be	AUX
ftr-394	1329	48	otherwise	otherwise	ADV
ftr-394	1329	49	refundable	refundable	ADJ
ftr-394	1329	50	if	if	SCONJ
ftr-394	1329	51	the	the	DET
ftr-394	1329	52	taxpayers	taxpayer	NOUN
ftr-394	1329	53	left	leave	VERB
ftr-394	1329	54	the	the	DET
ftr-394	1329	55	ccrc	ccrc	NOUN
ftr-394	1329	56	,	,	PUNCT
ftr-394	1329	57	was	be	AUX
ftr-394	1329	58	held	hold	VERB
ftr-394	1329	59	to	to	PART
ftr-394	1329	60	be	be	AUX
ftr-394	1329	61	a	a	DET
ftr-394	1329	62	loan	loan	NOUN
ftr-394	1329	63	,	,	PUNCT
ftr-394	1329	64	not	not	PART
ftr-394	1329	65	a	a	DET
ftr-394	1329	66	payment	payment	NOUN
ftr-394	1329	67	.	.	PUNCT
ftr-394	1330	1	12	12	NUM
ftr-394	1330	2	.	.	PUNCT
ftr-394	1331	1	it	it	PRON
ftr-394	1331	2	might	might	AUX
ftr-394	1331	3	take	take	VERB
ftr-394	1331	4	a	a	DET
ftr-394	1331	5	village	village	NOUN
ftr-394	1331	6	to	to	PART
ftr-394	1331	7	raise	raise	VERB
ftr-394	1331	8	kids	kid	NOUN
ftr-394	1331	9	,	,	PUNCT
ftr-394	1331	10	but	but	CCONJ
ftr-394	1331	11	not	not	PART
ftr-394	1331	12	all	all	DET
ftr-394	1331	13	the	the	DET
ftr-394	1331	14	costs	cost	NOUN
ftr-394	1331	15	of	of	ADP
ftr-394	1331	16	village	village	NOUN
ftr-394	1331	17	people	people	NOUN
ftr-394	1331	18	are	be	AUX
ftr-394	1331	19	eligible	eligible	ADJ
ftr-394	1331	20	for	for	ADP
ftr-394	1331	21	the	the	DET
ftr-394	1331	22	dependent	dependent	ADJ
ftr-394	1331	23	care	care	NOUN
ftr-394	1331	24	credit	credit	NOUN
ftr-394	1331	25	.	.	PUNCT
ftr-394	1332	1	t.d	t.d	X
ftr-394	1332	2	.	.	NOUN
ftr-394	1332	3	9354	9354	NUM
ftr-394	1332	4	,	,	PUNCT
ftr-394	1332	5	expenses	expense	NOUN
ftr-394	1332	6	for	for	ADP
ftr-394	1332	7	household	household	NOUN
ftr-394	1332	8	and	and	CCONJ
ftr-394	1332	9	dependent	dependent	ADJ
ftr-394	1332	10	care	care	NOUN
ftr-394	1332	11	services	service	NOUN
ftr-394	1332	12	necessary	necessary	ADJ
ftr-394	1332	13	for	for	ADP
ftr-394	1332	14	gainful	gainful	ADJ
ftr-394	1332	15	employment	employment	NOUN
ftr-394	1332	16	,	,	PUNCT
ftr-394	1332	17	72	72	NUM
ftr-394	1332	18	f.r	f.r	NOUN
ftr-394	1332	19	.	.	NOUN
ftr-394	1332	20	45338	45338	NUM
ftr-394	1332	21	(	(	PUNCT
ftr-394	1332	22	8/14/07	8/14/07	NUM
ftr-394	1332	23	)	)	PUNCT
ftr-394	1332	24	.	.	PUNCT
ftr-394	1333	1	the	the	DET
ftr-394	1333	2	treasury	treasury	NOUN
ftr-394	1333	3	has	have	AUX
ftr-394	1333	4	promulgated	promulgate	VERB
ftr-394	1333	5	final	final	ADJ
ftr-394	1333	6	regulations	regulation	NOUN
ftr-394	1333	7	,	,	PUNCT
ftr-394	1333	8	reg	reg	NOUN
ftr-394	1333	9	.	.	PUNCT
ftr-394	1334	1	§	§	PROPN
ftr-394	1334	2	§	§	PROPN
ftr-394	1334	3	1.21	1.21	NUM
ftr-394	1334	4	-	-	SYM
ftr-394	1334	5	1	1	NUM
ftr-394	1334	6	through	through	ADP
ftr-394	1334	7	1.21	1.21	NUM
ftr-394	1334	8	-	-	SYM
ftr-394	1334	9	4	4	NUM
ftr-394	1334	10	,	,	PUNCT
ftr-394	1334	11	regarding	regard	VERB
ftr-394	1334	12	the	the	DET
ftr-394	1334	13	§	§	ADJ
ftr-394	1334	14	21	21	NUM
ftr-394	1334	15	credit	credit	NOUN
ftr-394	1334	16	for	for	ADP
ftr-394	1334	17	expenses	expense	NOUN
ftr-394	1334	18	for	for	ADP
ftr-394	1334	19	household	household	NOUN
ftr-394	1334	20	and	and	CCONJ
ftr-394	1334	21	dependent	dependent	ADJ
ftr-394	1334	22	care	care	NOUN
ftr-394	1334	23	services	service	NOUN
ftr-394	1334	24	to	to	PART
ftr-394	1334	25	reflect	reflect	VERB
ftr-394	1334	26	statutory	statutory	ADJ
ftr-394	1334	27	amendments	amendment	NOUN
ftr-394	1334	28	since	since	SCONJ
ftr-394	1334	29	1984	1984	NUM
ftr-394	1334	30	and	and	CCONJ
ftr-394	1334	31	to	to	PART
ftr-394	1334	32	renumber	renumber	VERB
ftr-394	1334	33	the	the	DET
ftr-394	1334	34	regulations	regulation	NOUN
ftr-394	1334	35	under	under	ADP
ftr-394	1334	36	§	§	PROPN
ftr-394	1334	37	21	21	NUM
ftr-394	1334	38	,	,	PUNCT
ftr-394	1334	39	rather	rather	ADV
ftr-394	1334	40	than	than	ADP
ftr-394	1334	41	under	under	ADP
ftr-394	1334	42	§	§	PROPN
ftr-394	1334	43	44a	44a	NOUN
ftr-394	1334	44	(	(	PUNCT
ftr-394	1334	45	which	which	PRON
ftr-394	1334	46	previously	previously	ADV
ftr-394	1334	47	was	be	AUX
ftr-394	1334	48	the	the	DET
ftr-394	1334	49	code	code	NOUN
ftr-394	1334	50	section	section	NOUN
ftr-394	1334	51	prior	prior	ADV
ftr-394	1334	52	to	to	ADP
ftr-394	1334	53	1984	1984	NUM
ftr-394	1334	54	)	)	PUNCT
ftr-394	1334	55	.	.	PUNCT
ftr-394	1335	1	•	•	NUM
ftr-394	1335	2	reg	reg	NOUN
ftr-394	1335	3	.	.	PUNCT
ftr-394	1336	1	§	§	PROPN
ftr-394	1336	2	§	§	PROPN
ftr-394	1336	3	1.21	1.21	NUM
ftr-394	1336	4	-	-	PUNCT
ftr-394	1336	5	1(a)(1	1(a)(1	NUM
ftr-394	1336	6	)	)	PUNCT
ftr-394	1336	7	,	,	PUNCT
ftr-394	1336	8	(	(	PUNCT
ftr-394	1336	9	b)(1	b)(1	NOUN
ftr-394	1336	10	)	)	PUNCT
ftr-394	1336	11	,	,	PUNCT
ftr-394	1336	12	and	and	CCONJ
ftr-394	1336	13	(	(	PUNCT
ftr-394	1336	14	g	g	NOUN
ftr-394	1336	15	)	)	PUNCT
ftr-394	1336	16	reflect	reflect	VERB
ftr-394	1336	17	the	the	DET
ftr-394	1336	18	changes	change	NOUN
ftr-394	1336	19	in	in	ADP
ftr-394	1336	20	the	the	DET
ftr-394	1336	21	working	work	VERB
ftr-394	1336	22	families	family	NOUN
ftr-394	1336	23	tax	tax	NOUN
ftr-394	1336	24	act	act	NOUN
ftr-394	1336	25	of	of	ADP
ftr-394	1336	26	2004	2004	NUM
ftr-394	1336	27	that	that	PRON
ftr-394	1336	28	incorporate	incorporate	VERB
ftr-394	1336	29	the	the	DET
ftr-394	1336	30	uniform	uniform	ADJ
ftr-394	1336	31	definition	definition	NOUN
ftr-394	1336	32	of	of	ADP
ftr-394	1336	33	child	child	NOUN
ftr-394	1336	34	.	.	PUNCT
ftr-394	1337	1	for	for	ADP
ftr-394	1337	2	taxable	taxable	ADJ
ftr-394	1337	3	years	year	NOUN
ftr-394	1337	4	beginning	begin	VERB
ftr-394	1337	5	after	after	ADP
ftr-394	1337	6	december	december	PROPN
ftr-394	1337	7	31	31	NUM
ftr-394	1337	8	,	,	PUNCT
ftr-394	1337	9	2004	2004	NUM
ftr-394	1337	10	,	,	PUNCT
ftr-394	1337	11	a	a	DET
ftr-394	1337	12	qualifying	qualify	VERB
ftr-394	1337	13	individual	individual	NOUN
ftr-394	1337	14	is	be	AUX
ftr-394	1337	15	:	:	PUNCT
ftr-394	1337	16	(	(	PUNCT
ftr-394	1337	17	1	1	X
ftr-394	1337	18	)	)	PUNCT
ftr-394	1337	19	a	a	DET
ftr-394	1337	20	dependent	dependent	ADJ
ftr-394	1337	21	(	(	PUNCT
ftr-394	1337	22	who	who	PRON
ftr-394	1337	23	is	be	AUX
ftr-394	1337	24	a	a	DET
ftr-394	1337	25	qualifying	qualify	VERB
ftr-394	1337	26	child	child	NOUN
ftr-394	1337	27	within	within	ADP
ftr-394	1337	28	the	the	DET
ftr-394	1337	29	meaning	meaning	NOUN
ftr-394	1337	30	of	of	ADP
ftr-394	1337	31	§	§	PROPN
ftr-394	1337	32	152	152	NUM
ftr-394	1337	33	)	)	PUNCT
ftr-394	1337	34	who	who	PRON
ftr-394	1337	35	has	have	AUX
ftr-394	1337	36	not	not	PART
ftr-394	1337	37	attained	attain	VERB
ftr-394	1337	38	age	age	NOUN
ftr-394	1337	39	13	13	NUM
ftr-394	1337	40	;	;	PUNCT
ftr-394	1337	41	(	(	PUNCT
ftr-394	1337	42	2	2	X
ftr-394	1337	43	)	)	PUNCT
ftr-394	1337	44	a	a	DET
ftr-394	1337	45	dependent	dependent	ADJ
ftr-394	1337	46	(	(	PUNCT
ftr-394	1337	47	as	as	SCONJ
ftr-394	1337	48	defined	define	VERB
ftr-394	1337	49	in	in	ADP
ftr-394	1337	50	§	§	PROPN
ftr-394	1337	51	152	152	NUM
ftr-394	1337	52	,	,	PUNCT
ftr-394	1337	53	without	without	ADP
ftr-394	1337	54	regard	regard	NOUN
ftr-394	1337	55	to	to	ADP
ftr-394	1337	56	subsections	subsection	NOUN
ftr-394	1337	57	(	(	PUNCT
ftr-394	1337	58	b)(1	b)(1	NOUN
ftr-394	1337	59	)	)	PUNCT
ftr-394	1337	60	,	,	PUNCT
ftr-394	1337	61	(	(	PUNCT
ftr-394	1337	62	b)(2	b)(2	X
ftr-394	1337	63	)	)	PUNCT
ftr-394	1337	64	,	,	PUNCT
ftr-394	1337	65	and	and	CCONJ
ftr-394	1337	66	(	(	PUNCT
ftr-394	1337	67	d)(1)(b	d)(1)(b	NUM
ftr-394	1337	68	)	)	PUNCT
ftr-394	1337	69	)	)	PUNCT
ftr-394	1337	70	who	who	PRON
ftr-394	1337	71	is	be	AUX
ftr-394	1337	72	physically	physically	ADV
ftr-394	1337	73	or	or	CCONJ
ftr-394	1337	74	mentally	mentally	ADV
ftr-394	1337	75	incapable	incapable	ADJ
ftr-394	1337	76	of	of	ADP
ftr-394	1337	77	self	self	NOUN
ftr-394	1337	78	-	-	PUNCT
ftr-394	1337	79	care	care	NOUN
ftr-394	1337	80	and	and	CCONJ
ftr-394	1337	81	who	who	PRON
ftr-394	1337	82	has	have	VERB
ftr-394	1337	83	the	the	DET
ftr-394	1337	84	same	same	ADJ
ftr-394	1337	85	principal	principal	ADJ
ftr-394	1337	86	place	place	NOUN
ftr-394	1337	87	of	of	ADP
ftr-394	1337	88	abode	abode	NOUN
ftr-394	1337	89	as	as	ADP
ftr-394	1337	90	the	the	DET
ftr-394	1337	91	taxpayer	taxpayer	NOUN
ftr-394	1337	92	for	for	ADP
ftr-394	1337	93	more	more	ADJ
ftr-394	1337	94	than	than	ADP
ftr-394	1337	95	one	one	NUM
ftr-394	1337	96	-	-	PUNCT
ftr-394	1337	97	half	half	NOUN
ftr-394	1337	98	of	of	ADP
ftr-394	1337	99	the	the	DET
ftr-394	1337	100	taxable	taxable	ADJ
ftr-394	1337	101	year	year	NOUN
ftr-394	1337	102	;	;	PUNCT
ftr-394	1337	103	or	or	CCONJ
ftr-394	1337	104	(	(	PUNCT
ftr-394	1337	105	3	3	X
ftr-394	1337	106	)	)	PUNCT
ftr-394	1337	107	the	the	DET
ftr-394	1337	108	taxpayer	taxpayer	NOUN
ftr-394	1337	109	’s	’s	PART
ftr-394	1337	110	spouse	spouse	NOUN
ftr-394	1337	111	who	who	PRON
ftr-394	1337	112	is	be	AUX
ftr-394	1337	113	physically	physically	ADV
ftr-394	1337	114	or	or	CCONJ
ftr-394	1337	115	mentally	mentally	ADV
ftr-394	1337	116	incapable	incapable	ADJ
ftr-394	1337	117	of	of	ADP
ftr-394	1337	118	self	self	NOUN
ftr-394	1337	119	-	-	PUNCT
ftr-394	1337	120	care	care	NOUN
ftr-394	1337	121	and	and	CCONJ
ftr-394	1337	122	who	who	PRON
ftr-394	1337	123	has	have	VERB
ftr-394	1337	124	the	the	DET
ftr-394	1337	125	same	same	ADJ
ftr-394	1337	126	principal	principal	ADJ
ftr-394	1337	127	place	place	NOUN
ftr-394	1337	128	of	of	ADP
ftr-394	1337	129	abode	abode	NOUN
ftr-394	1337	130	as	as	ADP
ftr-394	1337	131	the	the	DET
ftr-394	1337	132	taxpayer	taxpayer	NOUN
ftr-394	1337	133	for	for	ADP
ftr-394	1337	134	more	more	ADJ
ftr-394	1337	135	than	than	ADP
ftr-394	1337	136	one	one	NUM
ftr-394	1337	137	-	-	PUNCT
ftr-394	1337	138	half	half	NOUN
ftr-394	1337	139	of	of	ADP
ftr-394	1337	140	the	the	DET
ftr-394	1337	141	taxable	taxable	ADJ
ftr-394	1337	142	year	year	NOUN
ftr-394	1337	143	.	.	PUNCT
ftr-394	1338	1	•	•	NUM
ftr-394	1338	2	the	the	DET
ftr-394	1338	3	requirements	requirement	NOUN
ftr-394	1338	4	of	of	ADP
ftr-394	1338	5	§	§	PROPN
ftr-394	1338	6	21	21	NUM
ftr-394	1338	7	and	and	CCONJ
ftr-394	1338	8	the	the	DET
ftr-394	1338	9	regulations	regulation	NOUN
ftr-394	1338	10	are	be	AUX
ftr-394	1338	11	applied	apply	VERB
ftr-394	1338	12	at	at	ADP
ftr-394	1338	13	the	the	DET
ftr-394	1338	14	time	time	NOUN
ftr-394	1338	15	the	the	DET
ftr-394	1338	16	services	service	NOUN
ftr-394	1338	17	are	be	AUX
ftr-394	1338	18	performed	perform	VERB
ftr-394	1338	19	,	,	PUNCT
ftr-394	1338	20	regardless	regardless	ADV
ftr-394	1338	21	of	of	ADP
ftr-394	1338	22	when	when	SCONJ
ftr-394	1338	23	the	the	DET
ftr-394	1338	24	expenses	expense	NOUN
ftr-394	1338	25	are	be	AUX
ftr-394	1338	26	paid	pay	VERB
ftr-394	1338	27	.	.	PUNCT
ftr-394	1339	1	reg	reg	NOUN
ftr-394	1339	2	.	.	PUNCT
ftr-394	1340	1	§	§	PROPN
ftr-394	1340	2	1.21	1.21	NUM
ftr-394	1340	3	-	-	PUNCT
ftr-394	1340	4	1(a)(4	1(a)(4	NUM
ftr-394	1340	5	)	)	PUNCT
ftr-394	1340	6	.	.	PUNCT
ftr-394	1341	1	the	the	DET
ftr-394	1341	2	status	status	NOUN
ftr-394	1341	3	of	of	ADP
ftr-394	1341	4	an	an	DET
ftr-394	1341	5	individual	individual	NOUN
ftr-394	1341	6	as	as	ADP
ftr-394	1341	7	a	a	DET
ftr-394	1341	8	qualifying	qualifying	NOUN
ftr-394	1341	9	individual	individual	NOUN
ftr-394	1341	10	is	be	AUX
ftr-394	1341	11	determined	determine	VERB
ftr-394	1341	12	on	on	ADP
ftr-394	1341	13	a	a	DET
ftr-394	1341	14	daily	daily	ADJ
ftr-394	1341	15	basis	basis	NOUN
ftr-394	1341	16	,	,	PUNCT
ftr-394	1341	17	reg	reg	NOUN
ftr-394	1341	18	.	.	PUNCT
ftr-394	1342	1	§	§	PROPN
ftr-394	1342	2	1.21	1.21	NUM
ftr-394	1342	3	-	-	SYM
ftr-394	1342	4	1(b)(3	1(b)(3	NUM
ftr-394	1342	5	)	)	PUNCT
ftr-394	1342	6	,	,	PUNCT
ftr-394	1342	7	only	only	ADV
ftr-394	1342	8	expenses	expense	NOUN
ftr-394	1342	9	before	before	ADP
ftr-394	1342	10	a	a	DET
ftr-394	1342	11	disqualifying	disqualifying	ADJ
ftr-394	1342	12	event	event	NOUN
ftr-394	1342	13	,	,	PUNCT
ftr-394	1342	14	such	such	ADJ
ftr-394	1342	15	as	as	ADP
ftr-394	1342	16	a	a	DET
ftr-394	1342	17	child	child	NOUN
ftr-394	1342	18	turning	turn	VERB
ftr-394	1342	19	13	13	NUM
ftr-394	1342	20	,	,	PUNCT
ftr-394	1342	21	may	may	AUX
ftr-394	1342	22	be	be	AUX
ftr-394	1342	23	taken	take	VERB
ftr-394	1342	24	into	into	ADP
ftr-394	1342	25	account	account	NOUN
ftr-394	1342	26	.	.	PUNCT
ftr-394	1343	1	a	a	DET
ftr-394	1343	2	taxpayer	taxpayer	NOUN
ftr-394	1343	3	must	must	AUX
ftr-394	1343	4	allocate	allocate	VERB
ftr-394	1343	5	the	the	DET
ftr-394	1343	6	cost	cost	NOUN
ftr-394	1343	7	of	of	ADP
ftr-394	1343	8	care	care	NOUN
ftr-394	1343	9	on	on	ADP
ftr-394	1343	10	a	a	DET
ftr-394	1343	11	daily	daily	ADJ
ftr-394	1343	12	basis	basis	NOUN
ftr-394	1343	13	if	if	SCONJ
ftr-394	1343	14	expenses	expense	NOUN
ftr-394	1343	15	are	be	AUX
ftr-394	1343	16	paid	pay	VERB
ftr-394	1343	17	for	for	ADP
ftr-394	1343	18	a	a	DET
ftr-394	1343	19	period	period	NOUN
ftr-394	1343	20	during	during	ADP
ftr-394	1343	21	only	only	ADJ
ftr-394	1343	22	part	part	NOUN
ftr-394	1343	23	of	of	ADP
ftr-394	1343	24	which	which	PRON
ftr-394	1343	25	the	the	DET
ftr-394	1343	26	taxpayer	taxpayer	NOUN
ftr-394	1343	27	is	be	AUX
ftr-394	1343	28	employed	employ	VERB
ftr-394	1343	29	or	or	CCONJ
ftr-394	1343	30	in	in	ADP
ftr-394	1343	31	active	active	ADJ
ftr-394	1343	32	search	search	NOUN
ftr-394	1343	33	of	of	ADP
ftr-394	1343	34	gainful	gainful	ADJ
ftr-394	1343	35	employment	employment	NOUN
ftr-394	1343	36	.	.	PUNCT
ftr-394	1344	1	reg	reg	NOUN
ftr-394	1344	2	.	.	PUNCT
ftr-394	1345	1	§	§	PROPN
ftr-394	1345	2	1.21	1.21	NUM
ftr-394	1345	3	-	-	PUNCT
ftr-394	1345	4	1(c)(2	1(c)(2	NUM
ftr-394	1345	5	)	)	PUNCT
ftr-394	1345	6	.	.	PUNCT
ftr-394	1346	1	a	a	DET
ftr-394	1346	2	safe	safe	ADJ
ftr-394	1346	3	-	-	PUNCT
ftr-394	1346	4	harbor	harbor	NOUN
ftr-394	1346	5	treats	treat	VERB
ftr-394	1346	6	an	an	DET
ftr-394	1346	7	absence	absence	NOUN
ftr-394	1346	8	of	of	ADP
ftr-394	1346	9	no	no	DET
ftr-394	1346	10	more	more	ADJ
ftr-394	1346	11	than	than	ADP
ftr-394	1346	12	two	two	NUM
ftr-394	1346	13	consecutive	consecutive	ADJ
ftr-394	1346	14	calendar	calendar	NOUN
ftr-394	1346	15	weeks	week	NOUN
ftr-394	1346	16	as	as	ADP
ftr-394	1346	17	a	a	DET
ftr-394	1346	18	short	short	ADJ
ftr-394	1346	19	,	,	PUNCT
ftr-394	1346	20	temporary	temporary	ADJ
ftr-394	1346	21	absence	absence	NOUN
ftr-394	1346	22	from	from	ADP
ftr-394	1346	23	work	work	NOUN
ftr-394	1346	24	.	.	PUNCT
ftr-394	1347	1	reg	reg	NOUN
ftr-394	1347	2	.	.	PUNCT
ftr-394	1348	1	§	§	PROPN
ftr-394	1348	2	1.21	1.21	NUM
ftr-394	1348	3	-	-	PUNCT
ftr-394	1348	4	1(c)(2)(ii	1(c)(2)(ii	NUM
ftr-394	1348	5	)	)	PUNCT
ftr-394	1348	6	.	.	PUNCT
ftr-394	1349	1	thus	thus	ADV
ftr-394	1349	2	,	,	PUNCT
ftr-394	1349	3	for	for	ADP
ftr-394	1349	4	example	example	NOUN
ftr-394	1349	5	,	,	PUNCT
ftr-394	1349	6	costs	cost	NOUN
ftr-394	1349	7	of	of	ADP
ftr-394	1349	8	a	a	DET
ftr-394	1349	9	day	day	NOUN
ftr-394	1349	10	care	care	NOUN
ftr-394	1349	11	center	center	NOUN
ftr-394	1349	12	that	that	SCONJ
ftr-394	1349	13	charges	charge	VERB
ftr-394	1349	14	by	by	ADP
ftr-394	1349	15	the	the	DET
ftr-394	1349	16	month	month	NOUN
ftr-394	1349	17	and	and	CCONJ
ftr-394	1349	18	does	do	AUX
ftr-394	1349	19	not	not	PART
ftr-394	1349	20	refund	refund	VERB
ftr-394	1349	21	amounts	amount	NOUN
ftr-394	1349	22	attributable	attributable	ADJ
ftr-394	1349	23	to	to	ADP
ftr-394	1349	24	days	day	NOUN
ftr-394	1349	25	a	a	DET
ftr-394	1349	26	child	child	NOUN
ftr-394	1349	27	is	be	AUX
ftr-394	1349	28	absent	absent	ADJ
ftr-394	1349	29	,	,	PUNCT
ftr-394	1349	30	qualify	qualify	VERB
ftr-394	1349	31	in	in	ADP
ftr-394	1349	32	full	full	ADJ
ftr-394	1349	33	if	if	SCONJ
ftr-394	1349	34	the	the	DET
ftr-394	1349	35	child	child	NOUN
ftr-394	1349	36	is	be	AUX
ftr-394	1349	37	absent	absent	ADJ
ftr-394	1349	38	for	for	ADP
ftr-394	1349	39	no	no	DET
ftr-394	1349	40	more	more	ADJ
ftr-394	1349	41	than	than	ADP
ftr-394	1349	42	two	two	NUM
ftr-394	1349	43	consecutive	consecutive	ADJ
ftr-394	1349	44	weeks	week	NOUN
ftr-394	1349	45	for	for	ADP
ftr-394	1349	46	a	a	DET
ftr-394	1349	47	family	family	NOUN
ftr-394	1349	48	vacation	vacation	NOUN
ftr-394	1349	49	.	.	PUNCT
ftr-394	1350	1	reg	reg	NOUN
ftr-394	1350	2	.	.	PUNCT
ftr-394	1351	1	§	§	PROPN
ftr-394	1351	2	1.21	1.21	NUM
ftr-394	1351	3	-	-	PUNCT
ftr-394	1351	4	1(c)(3	1(c)(3	NUM
ftr-394	1351	5	)	)	PUNCT
ftr-394	1351	6	,	,	PUNCT
ftr-394	1351	7	ex	ex	X
ftr-394	1351	8	.	.	PUNCT
ftr-394	1351	9	(	(	PUNCT
ftr-394	1351	10	4	4	NUM
ftr-394	1351	11	)	)	PUNCT
ftr-394	1351	12	.	.	PUNCT
ftr-394	1352	1	•	•	NUM
ftr-394	1352	2	employment	employment	NOUN
ftr-394	1352	3	-	-	PUNCT
ftr-394	1352	4	related	relate	VERB
ftr-394	1352	5	expenses	expense	NOUN
ftr-394	1352	6	must	must	AUX
ftr-394	1352	7	be	be	AUX
ftr-394	1352	8	for	for	ADP
ftr-394	1352	9	the	the	DET
ftr-394	1352	10	care	care	NOUN
ftr-394	1352	11	of	of	ADP
ftr-394	1352	12	a	a	DET
ftr-394	1352	13	qualifying	qualify	VERB
ftr-394	1352	14	individual	individual	NOUN
ftr-394	1352	15	and	and	CCONJ
ftr-394	1352	16	may	may	AUX
ftr-394	1352	17	not	not	PART
ftr-394	1352	18	be	be	AUX
ftr-394	1352	19	for	for	ADP
ftr-394	1352	20	other	other	ADJ
ftr-394	1352	21	services	service	NOUN
ftr-394	1352	22	such	such	ADJ
ftr-394	1352	23	as	as	ADP
ftr-394	1352	24	education	education	NOUN
ftr-394	1352	25	.	.	PUNCT
ftr-394	1353	1	expenses	expense	NOUN
ftr-394	1353	2	for	for	ADP
ftr-394	1353	3	a	a	DET
ftr-394	1353	4	child	child	NOUN
ftr-394	1353	5	in	in	ADP
ftr-394	1353	6	nursery	nursery	NOUN
ftr-394	1353	7	school	school	NOUN
ftr-394	1353	8	,	,	PUNCT
ftr-394	1353	9	pre	pre	ADJ
ftr-394	1353	10	-	-	NOUN
ftr-394	1353	11	school	school	NOUN
ftr-394	1353	12	,	,	PUNCT
ftr-394	1353	13	or	or	CCONJ
ftr-394	1353	14	similar	similar	ADJ
ftr-394	1353	15	programs	program	NOUN
ftr-394	1353	16	for	for	ADP
ftr-394	1353	17	children	child	NOUN
ftr-394	1353	18	below	below	ADP
ftr-394	1353	19	the	the	DET
ftr-394	1353	20	kindergarten	kindergarten	NOUN
ftr-394	1353	21	level	level	NOUN
ftr-394	1353	22	are	be	AUX
ftr-394	1353	23	for	for	ADP
ftr-394	1353	24	the	the	DET
ftr-394	1353	25	care	care	NOUN
ftr-394	1353	26	of	of	ADP
ftr-394	1353	27	a	a	DET
ftr-394	1353	28	qualifying	qualify	VERB
ftr-394	1353	29	individual	individual	NOUN
ftr-394	1353	30	and	and	CCONJ
ftr-394	1353	31	may	may	AUX
ftr-394	1353	32	be	be	AUX
ftr-394	1353	33	employment	employment	NOUN
ftr-394	1353	34	-	-	PUNCT
ftr-394	1353	35	related	relate	VERB
ftr-394	1353	36	expenses	expense	NOUN
ftr-394	1353	37	.	.	PUNCT
ftr-394	1354	1	expenses	expense	NOUN
ftr-394	1354	2	for	for	ADP
ftr-394	1354	3	a	a	DET
ftr-394	1354	4	child	child	NOUN
ftr-394	1354	5	in	in	ADP
ftr-394	1354	6	kindergarten	kindergarten	NOUN
ftr-394	1354	7	or	or	CCONJ
ftr-394	1354	8	a	a	DET
ftr-394	1354	9	higher	high	ADJ
ftr-394	1354	10	grade	grade	NOUN
ftr-394	1354	11	are	be	AUX
ftr-394	1354	12	not	not	PART
ftr-394	1354	13	for	for	ADP
ftr-394	1354	14	care	care	NOUN
ftr-394	1354	15	and	and	CCONJ
ftr-394	1354	16	therefore	therefore	ADV
ftr-394	1354	17	,	,	PUNCT
ftr-394	1354	18	are	be	AUX
ftr-394	1354	19	not	not	PART
ftr-394	1354	20	778	778	NUM
ftr-394	1354	21	florida	florida	PROPN
ftr-394	1354	22	tax	tax	NOUN
ftr-394	1354	23	review	review	NOUN
ftr-394	1354	24	[	[	X
ftr-394	1354	25	vol	vol	NOUN
ftr-394	1354	26	.	.	PUNCT
ftr-394	1355	1	8	8	NUM
ftr-394	1355	2	:	:	PUNCT
ftr-394	1355	3	si	si	X
ftr-394	1355	4	employment	employment	NOUN
ftr-394	1355	5	-	-	PUNCT
ftr-394	1355	6	related	relate	VERB
ftr-394	1355	7	expenses	expense	NOUN
ftr-394	1355	8	.	.	PUNCT
ftr-394	1356	1	however	however	ADV
ftr-394	1356	2	,	,	PUNCT
ftr-394	1356	3	expenses	expense	NOUN
ftr-394	1356	4	for	for	ADP
ftr-394	1356	5	beforeor	beforeor	NOUN
ftr-394	1356	6	after	after	ADP
ftr-394	1356	7	-	-	PUNCT
ftr-394	1356	8	school	school	NOUN
ftr-394	1356	9	care	care	NOUN
ftr-394	1356	10	of	of	ADP
ftr-394	1356	11	a	a	DET
ftr-394	1356	12	child	child	NOUN
ftr-394	1356	13	in	in	ADP
ftr-394	1356	14	kindergarten	kindergarten	NOUN
ftr-394	1356	15	or	or	CCONJ
ftr-394	1356	16	a	a	DET
ftr-394	1356	17	higher	high	ADJ
ftr-394	1356	18	grade	grade	NOUN
ftr-394	1356	19	may	may	AUX
ftr-394	1356	20	be	be	AUX
ftr-394	1356	21	for	for	ADP
ftr-394	1356	22	care	care	NOUN
ftr-394	1356	23	.	.	PUNCT
ftr-394	1357	1	reg	reg	NOUN
ftr-394	1357	2	.	.	PUNCT
ftr-394	1358	1	§	§	PROPN
ftr-394	1358	2	1.211(d)(5	1.211(d)(5	PROPN
ftr-394	1358	3	)	)	PUNCT
ftr-394	1358	4	.	.	PUNCT
ftr-394	1359	1	•	•	NOUN
ftr-394	1359	2	the	the	DET
ftr-394	1359	3	full	full	ADJ
ftr-394	1359	4	amount	amount	NOUN
ftr-394	1359	5	paid	pay	VERB
ftr-394	1359	6	for	for	ADP
ftr-394	1359	7	a	a	DET
ftr-394	1359	8	day	day	NOUN
ftr-394	1359	9	camp	camp	NOUN
ftr-394	1359	10	or	or	CCONJ
ftr-394	1359	11	similar	similar	ADJ
ftr-394	1359	12	program	program	NOUN
ftr-394	1359	13	may	may	AUX
ftr-394	1359	14	be	be	AUX
ftr-394	1359	15	for	for	ADP
ftr-394	1359	16	the	the	DET
ftr-394	1359	17	care	care	NOUN
ftr-394	1359	18	of	of	ADP
ftr-394	1359	19	a	a	DET
ftr-394	1359	20	qualifying	qualify	VERB
ftr-394	1359	21	individual	individual	NOUN
ftr-394	1359	22	although	although	SCONJ
ftr-394	1359	23	the	the	DET
ftr-394	1359	24	camp	camp	NOUN
ftr-394	1359	25	specializes	specialize	VERB
ftr-394	1359	26	in	in	ADP
ftr-394	1359	27	a	a	DET
ftr-394	1359	28	particular	particular	ADJ
ftr-394	1359	29	activity	activity	NOUN
ftr-394	1359	30	,	,	PUNCT
ftr-394	1359	31	such	such	ADJ
ftr-394	1359	32	as	as	ADP
ftr-394	1359	33	soccer	soccer	NOUN
ftr-394	1359	34	or	or	CCONJ
ftr-394	1359	35	computers	computer	NOUN
ftr-394	1359	36	.	.	PUNCT
ftr-394	1360	1	for	for	ADP
ftr-394	1360	2	administrative	administrative	ADJ
ftr-394	1360	3	convenience	convenience	NOUN
ftr-394	1360	4	,	,	PUNCT
ftr-394	1360	5	no	no	DET
ftr-394	1360	6	allocation	allocation	NOUN
ftr-394	1360	7	is	be	AUX
ftr-394	1360	8	required	require	VERB
ftr-394	1360	9	in	in	ADP
ftr-394	1360	10	this	this	DET
ftr-394	1360	11	situation	situation	NOUN
ftr-394	1360	12	between	between	ADP
ftr-394	1360	13	the	the	DET
ftr-394	1360	14	cost	cost	NOUN
ftr-394	1360	15	of	of	ADP
ftr-394	1360	16	care	care	NOUN
ftr-394	1360	17	and	and	CCONJ
ftr-394	1360	18	amounts	amount	NOUN
ftr-394	1360	19	paid	pay	VERB
ftr-394	1360	20	for	for	ADP
ftr-394	1360	21	learning	learn	VERB
ftr-394	1360	22	a	a	DET
ftr-394	1360	23	specialized	specialized	ADJ
ftr-394	1360	24	skill	skill	NOUN
ftr-394	1360	25	.	.	PUNCT
ftr-394	1361	1	expenses	expense	NOUN
ftr-394	1361	2	for	for	ADP
ftr-394	1361	3	summer	summer	NOUN
ftr-394	1361	4	school	school	NOUN
ftr-394	1361	5	and	and	CCONJ
ftr-394	1361	6	tutoring	tutoring	NOUN
ftr-394	1361	7	programs	program	NOUN
ftr-394	1361	8	are	be	AUX
ftr-394	1361	9	not	not	PART
ftr-394	1361	10	creditable	creditable	ADJ
ftr-394	1361	11	.	.	PUNCT
ftr-394	1362	1	reg	reg	NOUN
ftr-394	1362	2	.	.	PUNCT
ftr-394	1363	1	§	§	PROPN
ftr-394	1363	2	1.21	1.21	NUM
ftr-394	1363	3	-	-	PUNCT
ftr-394	1363	4	1(d)(7	1(d)(7	NUM
ftr-394	1363	5	)	)	PUNCT
ftr-394	1363	6	.	.	PUNCT
ftr-394	1364	1	•	•	NUM
ftr-394	1364	2	the	the	DET
ftr-394	1364	3	cost	cost	NOUN
ftr-394	1364	4	of	of	ADP
ftr-394	1364	5	overnight	overnight	ADJ
ftr-394	1364	6	camp	camp	NOUN
ftr-394	1364	7	is	be	AUX
ftr-394	1364	8	not	not	PART
ftr-394	1364	9	an	an	DET
ftr-394	1364	10	employment	employment	NOUN
ftr-394	1364	11	-	-	PUNCT
ftr-394	1364	12	related	relate	VERB
ftr-394	1364	13	expense	expense	NOUN
ftr-394	1364	14	.	.	PUNCT
ftr-394	1365	1	reg	reg	NOUN
ftr-394	1365	2	.	.	PUNCT
ftr-394	1366	1	§	§	PROPN
ftr-394	1366	2	1.21	1.21	PROPN
ftr-394	1366	3	-	-	SYM
ftr-394	1366	4	1(d)(6	1(d)(6	NUM
ftr-394	1366	5	)	)	PUNCT
ftr-394	1366	6	.	.	PUNCT
ftr-394	1367	1	but	but	CCONJ
ftr-394	1367	2	the	the	DET
ftr-394	1367	3	cost	cost	NOUN
ftr-394	1367	4	of	of	ADP
ftr-394	1367	5	overnight	overnight	ADJ
ftr-394	1367	6	care	care	NOUN
ftr-394	1367	7	(	(	PUNCT
ftr-394	1367	8	other	other	ADJ
ftr-394	1367	9	than	than	ADP
ftr-394	1367	10	overnight	overnight	ADJ
ftr-394	1367	11	camp	camp	NOUN
ftr-394	1367	12	)	)	PUNCT
ftr-394	1367	13	can	can	AUX
ftr-394	1367	14	be	be	AUX
ftr-394	1367	15	an	an	DET
ftr-394	1367	16	employment	employment	NOUN
ftr-394	1367	17	-	-	PUNCT
ftr-394	1367	18	related	relate	VERB
ftr-394	1367	19	expense	expense	NOUN
ftr-394	1367	20	for	for	ADP
ftr-394	1367	21	a	a	DET
ftr-394	1367	22	taxpayer	taxpayer	NOUN
ftr-394	1367	23	who	who	PRON
ftr-394	1367	24	works	work	VERB
ftr-394	1367	25	at	at	ADP
ftr-394	1367	26	night	night	NOUN
ftr-394	1367	27	.	.	PUNCT
ftr-394	1368	1	•	•	NUM
ftr-394	1368	2	boarding	boarding	NOUN
ftr-394	1368	3	school	school	NOUN
ftr-394	1368	4	expenses	expense	NOUN
ftr-394	1368	5	must	must	AUX
ftr-394	1368	6	be	be	AUX
ftr-394	1368	7	allocated	allocate	VERB
ftr-394	1368	8	between	between	ADP
ftr-394	1368	9	expenses	expense	NOUN
ftr-394	1368	10	for	for	ADP
ftr-394	1368	11	the	the	DET
ftr-394	1368	12	care	care	NOUN
ftr-394	1368	13	of	of	ADP
ftr-394	1368	14	a	a	DET
ftr-394	1368	15	qualifying	qualify	VERB
ftr-394	1368	16	individual	individual	NOUN
ftr-394	1368	17	and	and	CCONJ
ftr-394	1368	18	expenses	expense	NOUN
ftr-394	1368	19	for	for	ADP
ftr-394	1368	20	other	other	ADJ
ftr-394	1368	21	goods	good	NOUN
ftr-394	1368	22	or	or	CCONJ
ftr-394	1368	23	services	service	NOUN
ftr-394	1368	24	,	,	PUNCT
ftr-394	1368	25	unless	unless	SCONJ
ftr-394	1368	26	the	the	DET
ftr-394	1368	27	other	other	ADJ
ftr-394	1368	28	goods	good	NOUN
ftr-394	1368	29	or	or	CCONJ
ftr-394	1368	30	services	service	NOUN
ftr-394	1368	31	are	be	AUX
ftr-394	1368	32	incidental	incidental	ADJ
ftr-394	1368	33	to	to	ADP
ftr-394	1368	34	and	and	CCONJ
ftr-394	1368	35	inseparably	inseparably	ADV
ftr-394	1368	36	a	a	DET
ftr-394	1368	37	part	part	NOUN
ftr-394	1368	38	of	of	ADP
ftr-394	1368	39	the	the	DET
ftr-394	1368	40	care	care	NOUN
ftr-394	1368	41	.	.	PUNCT
ftr-394	1369	1	reg	reg	NOUN
ftr-394	1369	2	.	.	PUNCT
ftr-394	1370	1	§	§	PROPN
ftr-394	1370	2	1.21	1.21	NUM
ftr-394	1370	3	-	-	SYM
ftr-394	1370	4	1(d)(2	1(d)(2	NUM
ftr-394	1370	5	)	)	PUNCT
ftr-394	1370	6	,	,	PUNCT
ftr-394	1370	7	(	(	PUNCT
ftr-394	1370	8	12	12	NUM
ftr-394	1370	9	)	)	PUNCT
ftr-394	1370	10	,	,	PUNCT
ftr-394	1370	11	ex	ex	NOUN
ftr-394	1370	12	.	.	NOUN
ftr-394	1370	13	2	2	NUM
ftr-394	1370	14	.	.	NUM
ftr-394	1370	15	•	•	NOUN
ftr-394	1370	16	if	if	SCONJ
ftr-394	1370	17	a	a	DET
ftr-394	1370	18	domestic	domestic	ADJ
ftr-394	1370	19	employee	employee	NOUN
ftr-394	1370	20	cares	care	VERB
ftr-394	1370	21	for	for	ADP
ftr-394	1370	22	qualifying	qualify	VERB
ftr-394	1370	23	children	child	NOUN
ftr-394	1370	24	and	and	CCONJ
ftr-394	1370	25	also	also	ADV
ftr-394	1370	26	performs	perform	VERB
ftr-394	1370	27	other	other	ADJ
ftr-394	1370	28	services	service	NOUN
ftr-394	1370	29	for	for	ADP
ftr-394	1370	30	the	the	DET
ftr-394	1370	31	taxpayer	taxpayer	NOUN
ftr-394	1370	32	,	,	PUNCT
ftr-394	1370	33	an	an	DET
ftr-394	1370	34	allocation	allocation	NOUN
ftr-394	1370	35	is	be	AUX
ftr-394	1370	36	required	require	VERB
ftr-394	1370	37	unless	unless	SCONJ
ftr-394	1370	38	the	the	DET
ftr-394	1370	39	expense	expense	NOUN
ftr-394	1370	40	for	for	ADP
ftr-394	1370	41	the	the	DET
ftr-394	1370	42	other	other	ADJ
ftr-394	1370	43	purpose	purpose	NOUN
ftr-394	1370	44	is	be	AUX
ftr-394	1370	45	minimal	minimal	ADJ
ftr-394	1370	46	or	or	CCONJ
ftr-394	1370	47	insignificant	insignificant	ADJ
ftr-394	1370	48	or	or	CCONJ
ftr-394	1370	49	if	if	SCONJ
ftr-394	1370	50	an	an	DET
ftr-394	1370	51	expense	expense	NOUN
ftr-394	1370	52	is	be	AUX
ftr-394	1370	53	partly	partly	ADV
ftr-394	1370	54	attributable	attributable	ADJ
ftr-394	1370	55	to	to	ADP
ftr-394	1370	56	the	the	DET
ftr-394	1370	57	care	care	NOUN
ftr-394	1370	58	of	of	ADP
ftr-394	1370	59	a	a	DET
ftr-394	1370	60	qualifying	qualify	VERB
ftr-394	1370	61	individual	individual	NOUN
ftr-394	1370	62	and	and	CCONJ
ftr-394	1370	63	partly	partly	ADV
ftr-394	1370	64	to	to	ADP
ftr-394	1370	65	household	household	NOUN
ftr-394	1370	66	services	service	NOUN
ftr-394	1370	67	.	.	PUNCT
ftr-394	1371	1	reg	reg	NOUN
ftr-394	1371	2	.	.	PUNCT
ftr-394	1372	1	§	§	PROPN
ftr-394	1372	2	1.21	1.21	NUM
ftr-394	1372	3	-	-	SYM
ftr-394	1372	4	1(d)(1	1(d)(1	NUM
ftr-394	1372	5	)	)	PUNCT
ftr-394	1372	6	(	(	PUNCT
ftr-394	1372	7	3	3	NUM
ftr-394	1372	8	)	)	PUNCT
ftr-394	1372	9	,	,	PUNCT
ftr-394	1372	10	(	(	PUNCT
ftr-394	1372	11	12	12	NUM
ftr-394	1372	12	)	)	PUNCT
ftr-394	1372	13	,	,	PUNCT
ftr-394	1372	14	ex	ex	NOUN
ftr-394	1372	15	.	.	NOUN
ftr-394	1372	16	3	3	NUM
ftr-394	1372	17	.	.	NOUN
ftr-394	1372	18	•	•	NOUN
ftr-394	1372	19	the	the	DET
ftr-394	1372	20	additional	additional	ADJ
ftr-394	1372	21	cost	cost	NOUN
ftr-394	1372	22	of	of	ADP
ftr-394	1372	23	providing	provide	VERB
ftr-394	1372	24	room	room	NOUN
ftr-394	1372	25	and	and	CCONJ
ftr-394	1372	26	board	board	NOUN
ftr-394	1372	27	for	for	ADP
ftr-394	1372	28	a	a	DET
ftr-394	1372	29	caregiver	caregiver	NOUN
ftr-394	1372	30	over	over	ADP
ftr-394	1372	31	usual	usual	ADJ
ftr-394	1372	32	household	household	NOUN
ftr-394	1372	33	expenses	expense	NOUN
ftr-394	1372	34	(	(	PUNCT
ftr-394	1372	35	including	include	VERB
ftr-394	1372	36	an	an	DET
ftr-394	1372	37	increase	increase	NOUN
ftr-394	1372	38	in	in	ADP
ftr-394	1372	39	utilities	utility	NOUN
ftr-394	1372	40	,	,	PUNCT
ftr-394	1372	41	such	such	ADJ
ftr-394	1372	42	as	as	ADP
ftr-394	1372	43	electric	electric	ADJ
ftr-394	1372	44	,	,	PUNCT
ftr-394	1372	45	water	water	NOUN
ftr-394	1372	46	,	,	PUNCT
ftr-394	1372	47	and	and	CCONJ
ftr-394	1372	48	gas	gas	NOUN
ftr-394	1372	49	)	)	PUNCT
ftr-394	1372	50	may	may	AUX
ftr-394	1372	51	be	be	AUX
ftr-394	1372	52	an	an	DET
ftr-394	1372	53	employmentrelated	employmentrelated	ADJ
ftr-394	1372	54	expense	expense	NOUN
ftr-394	1372	55	.	.	PUNCT
ftr-394	1373	1	reg	reg	NOUN
ftr-394	1373	2	.	.	PUNCT
ftr-394	1374	1	§	§	PROPN
ftr-394	1374	2	1.21	1.21	NUM
ftr-394	1374	3	-	-	SYM
ftr-394	1374	4	1(d)(10	1(d)(10	NUM
ftr-394	1374	5	)	)	PUNCT
ftr-394	1374	6	and	and	CCONJ
ftr-394	1374	7	(	(	PUNCT
ftr-394	1374	8	11	11	NUM
ftr-394	1374	9	)	)	PUNCT
ftr-394	1374	10	.	.	PUNCT
ftr-394	1375	1	•	•	NOUN
ftr-394	1375	2	the	the	DET
ftr-394	1375	3	regulations	regulation	NOUN
ftr-394	1375	4	apply	apply	VERB
ftr-394	1375	5	to	to	ADP
ftr-394	1375	6	taxable	taxable	ADJ
ftr-394	1375	7	years	year	NOUN
ftr-394	1375	8	ending	end	VERB
ftr-394	1375	9	after	after	ADP
ftr-394	1375	10	8/14/07	8/14/07	NUM
ftr-394	1375	11	.	.	PUNCT
ftr-394	1376	1	13	13	NUM
ftr-394	1376	2	.	.	PUNCT
ftr-394	1377	1	making	make	VERB
ftr-394	1377	2	the	the	DET
ftr-394	1377	3	world	world	NOUN
ftr-394	1377	4	safe	safe	ADJ
ftr-394	1377	5	from	from	ADP
ftr-394	1377	6	the	the	DET
ftr-394	1377	7	amt	amt	PROPN
ftr-394	1377	8	,	,	PUNCT
ftr-394	1377	9	one	one	NUM
ftr-394	1377	10	year	year	NOUN
ftr-394	1377	11	at	at	ADP
ftr-394	1377	12	a	a	DET
ftr-394	1377	13	time	time	NOUN
ftr-394	1377	14	.	.	PUNCT
ftr-394	1378	1	the	the	DET
ftr-394	1378	2	tax	tax	NOUN
ftr-394	1378	3	increase	increase	NOUN
ftr-394	1378	4	prevention	prevention	NOUN
ftr-394	1378	5	act	act	NOUN
ftr-394	1378	6	of	of	ADP
ftr-394	1378	7	2007	2007	NUM
ftr-394	1378	8	provided	provide	VERB
ftr-394	1378	9	another	another	DET
ftr-394	1378	10	oneyear	oneyear	ADJ
ftr-394	1378	11	“	"	PUNCT
ftr-394	1378	12	patch	patch	NOUN
ftr-394	1378	13	”	"	PUNCT
ftr-394	1378	14	for	for	ADP
ftr-394	1378	15	the	the	DET
ftr-394	1378	16	amt	amt	PROPN
ftr-394	1378	17	.	.	PUNCT
ftr-394	1379	1	the	the	DET
ftr-394	1379	2	2007	2007	NUM
ftr-394	1379	3	exemption	exemption	NOUN
ftr-394	1379	4	amounts	amount	NOUN
ftr-394	1379	5	are	be	AUX
ftr-394	1379	6	$	$	SYM
ftr-394	1379	7	44,350	44,350	NUM
ftr-394	1379	8	for	for	ADP
ftr-394	1379	9	unmarried	unmarried	ADJ
ftr-394	1379	10	taxpayers	taxpayer	NOUN
ftr-394	1379	11	and	and	CCONJ
ftr-394	1379	12	$	$	SYM
ftr-394	1379	13	66,250	66,250	NUM
ftr-394	1379	14	for	for	ADP
ftr-394	1379	15	married	married	ADJ
ftr-394	1379	16	taxpayers	taxpayer	NOUN
ftr-394	1379	17	filing	file	VERB
ftr-394	1379	18	joint	joint	ADJ
ftr-394	1379	19	returns	return	NOUN
ftr-394	1379	20	,	,	PUNCT
ftr-394	1379	21	and	and	CCONJ
ftr-394	1379	22	$	$	SYM
ftr-394	1379	23	33,125	33,125	NUM
ftr-394	1379	24	for	for	ADP
ftr-394	1379	25	married	married	ADJ
ftr-394	1379	26	taxpayers	taxpayer	NOUN
ftr-394	1379	27	filing	file	VERB
ftr-394	1379	28	separately	separately	ADV
ftr-394	1379	29	.	.	PUNCT
ftr-394	1380	1	the	the	DET
ftr-394	1380	2	act	act	NOUN
ftr-394	1380	3	also	also	ADV
ftr-394	1380	4	extended	extend	VERB
ftr-394	1380	5	to	to	ADP
ftr-394	1380	6	2007	2007	NUM
ftr-394	1380	7	the	the	DET
ftr-394	1380	8	special	special	ADJ
ftr-394	1380	9	rule	rule	NOUN
ftr-394	1380	10	in	in	ADP
ftr-394	1380	11	§	§	NOUN
ftr-394	1380	12	26(a)(2	26(a)(2	NOUN
ftr-394	1380	13	)	)	PUNCT
ftr-394	1380	14	allowing	allow	VERB
ftr-394	1380	15	the	the	DET
ftr-394	1380	16	otherwise	otherwise	ADV
ftr-394	1380	17	nonrefundable	nonrefundable	ADJ
ftr-394	1380	18	personal	personal	ADJ
ftr-394	1380	19	credits	credit	NOUN
ftr-394	1380	20	to	to	PART
ftr-394	1380	21	offset	offset	VERB
ftr-394	1380	22	the	the	DET
ftr-394	1380	23	amt	amt	PROPN
ftr-394	1380	24	(	(	PUNCT
ftr-394	1380	25	after	after	ADP
ftr-394	1380	26	taking	take	VERB
ftr-394	1380	27	into	into	ADP
ftr-394	1380	28	account	account	NOUN
ftr-394	1380	29	the	the	DET
ftr-394	1380	30	foreign	foreign	ADJ
ftr-394	1380	31	tax	tax	NOUN
ftr-394	1380	32	credit	credit	NOUN
ftr-394	1380	33	)	)	PUNCT
ftr-394	1380	34	.	.	PUNCT
ftr-394	1381	1	14	14	NUM
ftr-394	1381	2	.	.	PUNCT
ftr-394	1382	1	you	you	PRON
ftr-394	1382	2	do	do	AUX
ftr-394	1382	3	n’t	not	PART
ftr-394	1382	4	have	have	VERB
ftr-394	1382	5	to	to	PART
ftr-394	1382	6	be	be	AUX
ftr-394	1382	7	sick	sick	ADJ
ftr-394	1382	8	to	to	PART
ftr-394	1382	9	incur	incur	VERB
ftr-394	1382	10	deductible	deductible	ADJ
ftr-394	1382	11	medical	medical	ADJ
ftr-394	1382	12	expenses	expense	NOUN
ftr-394	1382	13	.	.	PUNCT
ftr-394	1383	1	rev	rev	PROPN
ftr-394	1383	2	.	.	PROPN
ftr-394	1383	3	rul	rul	PROPN
ftr-394	1383	4	.	.	PUNCT
ftr-394	1384	1	2007	2007	NUM
ftr-394	1384	2	-	-	SYM
ftr-394	1384	3	72	72	NUM
ftr-394	1384	4	,	,	PUNCT
ftr-394	1384	5	2007	2007	NUM
ftr-394	1384	6	-	-	SYM
ftr-394	1384	7	50	50	NUM
ftr-394	1384	8	i.r.b	i.r.b	NOUN
ftr-394	1384	9	.	.	PUNCT
ftr-394	1385	1	1154	1154	NUM
ftr-394	1385	2	(	(	PUNCT
ftr-394	1385	3	12/10/07	12/10/07	PROPN
ftr-394	1385	4	)	)	PUNCT
ftr-394	1385	5	.	.	PUNCT
ftr-394	1386	1	the	the	DET
ftr-394	1386	2	2008	2008	NUM
ftr-394	1386	3	]	]	PUNCT
ftr-394	1386	4	recent	recent	ADJ
ftr-394	1386	5	developments	development	NOUN
ftr-394	1386	6	in	in	ADP
ftr-394	1386	7	federal	federal	ADJ
ftr-394	1386	8	income	income	NOUN
ftr-394	1386	9	taxation	taxation	NOUN
ftr-394	1386	10	779	779	NUM
ftr-394	1386	11	irs	irs	PROPN
ftr-394	1386	12	has	have	AUX
ftr-394	1386	13	ruled	rule	VERB
ftr-394	1386	14	that	that	SCONJ
ftr-394	1386	15	following	follow	VERB
ftr-394	1386	16	expenses	expense	NOUN
ftr-394	1386	17	are	be	AUX
ftr-394	1386	18	deductible	deductible	ADJ
ftr-394	1386	19	medical	medical	ADJ
ftr-394	1386	20	expenses	expense	NOUN
ftr-394	1386	21	under	under	ADP
ftr-394	1386	22	§	§	PROPN
ftr-394	1386	23	213	213	NUM
ftr-394	1386	24	:	:	PUNCT
ftr-394	1386	25	(	(	PUNCT
ftr-394	1386	26	1	1	X
ftr-394	1386	27	)	)	PUNCT
ftr-394	1386	28	amounts	amount	NOUN
ftr-394	1386	29	paid	pay	VERB
ftr-394	1386	30	for	for	ADP
ftr-394	1386	31	an	an	DET
ftr-394	1386	32	annual	annual	ADJ
ftr-394	1386	33	physical	physical	ADJ
ftr-394	1386	34	examination	examination	NOUN
ftr-394	1386	35	for	for	ADP
ftr-394	1386	36	diagnosis	diagnosis	NOUN
ftr-394	1386	37	,	,	PUNCT
ftr-394	1386	38	even	even	ADV
ftr-394	1386	39	though	though	SCONJ
ftr-394	1386	40	the	the	DET
ftr-394	1386	41	taxpayer	taxpayer	NOUN
ftr-394	1386	42	is	be	AUX
ftr-394	1386	43	not	not	PART
ftr-394	1386	44	experiencing	experience	VERB
ftr-394	1386	45	any	any	DET
ftr-394	1386	46	symptoms	symptom	NOUN
ftr-394	1386	47	of	of	ADP
ftr-394	1386	48	illness	illness	NOUN
ftr-394	1386	49	;	;	PUNCT
ftr-394	1386	50	(	(	PUNCT
ftr-394	1386	51	2	2	X
ftr-394	1386	52	)	)	PUNCT
ftr-394	1386	53	amounts	amount	NOUN
ftr-394	1386	54	paid	pay	VERB
ftr-394	1386	55	for	for	ADP
ftr-394	1386	56	a	a	DET
ftr-394	1386	57	full	full	ADJ
ftr-394	1386	58	-	-	PUNCT
ftr-394	1386	59	body	body	NOUN
ftr-394	1386	60	scan	scan	NOUN
ftr-394	1386	61	for	for	ADP
ftr-394	1386	62	diagnosis	diagnosis	NOUN
ftr-394	1386	63	,	,	PUNCT
ftr-394	1386	64	and	and	CCONJ
ftr-394	1386	65	which	which	PRON
ftr-394	1386	66	serves	serve	VERB
ftr-394	1386	67	no	no	DET
ftr-394	1386	68	non	non	ADJ
ftr-394	1386	69	-	-	ADJ
ftr-394	1386	70	medical	medical	ADJ
ftr-394	1386	71	function	function	NOUN
ftr-394	1386	72	,	,	PUNCT
ftr-394	1386	73	even	even	ADV
ftr-394	1386	74	though	though	SCONJ
ftr-394	1386	75	the	the	DET
ftr-394	1386	76	taxpayer	taxpayer	NOUN
ftr-394	1386	77	is	be	AUX
ftr-394	1386	78	not	not	PART
ftr-394	1386	79	experiencing	experience	VERB
ftr-394	1386	80	symptoms	symptom	NOUN
ftr-394	1386	81	of	of	ADP
ftr-394	1386	82	illness	illness	NOUN
ftr-394	1386	83	and	and	CCONJ
ftr-394	1386	84	has	have	AUX
ftr-394	1386	85	not	not	PART
ftr-394	1386	86	obtained	obtain	VERB
ftr-394	1386	87	a	a	DET
ftr-394	1386	88	physician	physician	NOUN
ftr-394	1386	89	’s	’s	PART
ftr-394	1386	90	recommendation	recommendation	NOUN
ftr-394	1386	91	before	before	ADP
ftr-394	1386	92	undergoing	undergo	VERB
ftr-394	1386	93	the	the	DET
ftr-394	1386	94	procedure	procedure	NOUN
ftr-394	1386	95	;	;	PUNCT
ftr-394	1386	96	and	and	CCONJ
ftr-394	1386	97	(	(	PUNCT
ftr-394	1386	98	3	3	X
ftr-394	1386	99	)	)	PUNCT
ftr-394	1386	100	amounts	amount	NOUN
ftr-394	1386	101	paid	pay	VERB
ftr-394	1386	102	for	for	ADP
ftr-394	1386	103	an	an	DET
ftr-394	1386	104	over	over	ADP
ftr-394	1386	105	-	-	PUNCT
ftr-394	1386	106	the	the	DET
ftr-394	1386	107	counter	counter	ADJ
ftr-394	1386	108	pregnancy	pregnancy	NOUN
ftr-394	1386	109	test	test	NOUN
ftr-394	1386	110	kit	kit	PROPN
ftr-394	1386	111	,	,	PUNCT
ftr-394	1386	112	even	even	ADV
ftr-394	1386	113	though	though	SCONJ
ftr-394	1386	114	its	its	PRON
ftr-394	1386	115	purpose	purpose	NOUN
ftr-394	1386	116	is	be	AUX
ftr-394	1386	117	to	to	PART
ftr-394	1386	118	test	test	VERB
ftr-394	1386	119	the	the	DET
ftr-394	1386	120	healthy	healthy	ADJ
ftr-394	1386	121	functioning	functioning	NOUN
ftr-394	1386	122	of	of	ADP
ftr-394	1386	123	the	the	DET
ftr-394	1386	124	body	body	NOUN
ftr-394	1386	125	rather	rather	ADV
ftr-394	1386	126	than	than	ADP
ftr-394	1386	127	to	to	PART
ftr-394	1386	128	detect	detect	VERB
ftr-394	1386	129	disease	disease	NOUN
ftr-394	1386	130	.	.	PUNCT
ftr-394	1387	1	f.	f.	PROPN
ftr-394	1387	2	divorce	divorce	PROPN
ftr-394	1387	3	tax	tax	NOUN
ftr-394	1387	4	issues	issue	NOUN
ftr-394	1387	5	1	1	NUM
ftr-394	1387	6	.	.	PUNCT
ftr-394	1387	7	proposed	propose	VERB
ftr-394	1387	8	regulations	regulation	NOUN
ftr-394	1387	9	would	would	AUX
ftr-394	1387	10	identify	identify	VERB
ftr-394	1387	11	which	which	PRON
ftr-394	1387	12	divorced	divorce	VERB
ftr-394	1387	13	or	or	CCONJ
ftr-394	1387	14	separated	separate	VERB
ftr-394	1387	15	parent	parent	NOUN
ftr-394	1387	16	can	can	AUX
ftr-394	1387	17	claim	claim	VERB
ftr-394	1387	18	the	the	DET
ftr-394	1387	19	dependency	dependency	NOUN
ftr-394	1387	20	exemption	exemption	NOUN
ftr-394	1387	21	.	.	PUNCT
ftr-394	1388	1	reg-149856	reg-149856	PROPN
ftr-394	1388	2	-	-	PUNCT
ftr-394	1388	3	03	03	NUM
ftr-394	1388	4	,	,	PUNCT
ftr-394	1388	5	dependent	dependent	ADJ
ftr-394	1388	6	child	child	NOUN
ftr-394	1388	7	of	of	ADP
ftr-394	1388	8	divorced	divorced	ADJ
ftr-394	1388	9	or	or	CCONJ
ftr-394	1388	10	separated	separate	VERB
ftr-394	1388	11	parents	parent	NOUN
ftr-394	1388	12	or	or	CCONJ
ftr-394	1388	13	parents	parent	NOUN
ftr-394	1388	14	who	who	PRON
ftr-394	1388	15	live	live	VERB
ftr-394	1388	16	apart	apart	ADV
ftr-394	1388	17	,	,	PUNCT
ftr-394	1388	18	72	72	NUM
ftr-394	1388	19	f.r	f.r	NOUN
ftr-394	1388	20	.	.	NOUN
ftr-394	1388	21	24192	24192	NUM
ftr-394	1388	22	(	(	PUNCT
ftr-394	1388	23	5/2/07	5/2/07	NUM
ftr-394	1388	24	)	)	PUNCT
ftr-394	1388	25	.	.	PUNCT
ftr-394	1389	1	prop	prop	NOUN
ftr-394	1389	2	.	.	PUNCT
ftr-394	1390	1	reg	reg	PROPN
ftr-394	1390	2	.	.	PUNCT
ftr-394	1391	1	§	§	PROPN
ftr-394	1391	2	1.152	1.152	NUM
ftr-394	1391	3	-	-	SYM
ftr-394	1391	4	4	4	NUM
ftr-394	1391	5	interprets	interpret	VERB
ftr-394	1391	6	§	§	PROPN
ftr-394	1391	7	152(e	152(e	PROPN
ftr-394	1391	8	)	)	PUNCT
ftr-394	1391	9	,	,	PUNCT
ftr-394	1391	10	as	as	SCONJ
ftr-394	1391	11	amended	amend	VERB
ftr-394	1391	12	by	by	ADP
ftr-394	1391	13	the	the	DET
ftr-394	1391	14	2005	2005	NUM
ftr-394	1391	15	act	act	NOUN
ftr-394	1391	16	(	(	PUNCT
ftr-394	1391	17	goza	goza	PROPN
ftr-394	1391	18	)	)	PUNCT
ftr-394	1391	19	,	,	PUNCT
ftr-394	1391	20	to	to	PART
ftr-394	1391	21	provide	provide	VERB
ftr-394	1391	22	that	that	SCONJ
ftr-394	1391	23	a	a	DET
ftr-394	1391	24	child	child	NOUN
ftr-394	1391	25	of	of	ADP
ftr-394	1391	26	parents	parent	NOUN
ftr-394	1391	27	who	who	PRON
ftr-394	1391	28	are	be	AUX
ftr-394	1391	29	divorced	divorce	VERB
ftr-394	1391	30	,	,	PUNCT
ftr-394	1391	31	separated	separate	VERB
ftr-394	1391	32	,	,	PUNCT
ftr-394	1391	33	or	or	CCONJ
ftr-394	1391	34	living	live	VERB
ftr-394	1391	35	apart	apart	ADV
ftr-394	1391	36	may	may	AUX
ftr-394	1391	37	be	be	AUX
ftr-394	1391	38	claimed	claim	VERB
ftr-394	1391	39	as	as	ADP
ftr-394	1391	40	a	a	DET
ftr-394	1391	41	qualifying	qualify	VERB
ftr-394	1391	42	child	child	NOUN
ftr-394	1391	43	of	of	ADP
ftr-394	1391	44	the	the	DET
ftr-394	1391	45	non	non	ADJ
ftr-394	1391	46	-	-	ADJ
ftr-394	1391	47	custodial	custodial	ADJ
ftr-394	1391	48	parent	parent	NOUN
ftr-394	1391	49	if	if	SCONJ
ftr-394	1391	50	the	the	DET
ftr-394	1391	51	child	child	NOUN
ftr-394	1391	52	receives	receive	VERB
ftr-394	1391	53	over	over	ADP
ftr-394	1391	54	one	one	NUM
ftr-394	1391	55	-	-	PUNCT
ftr-394	1391	56	half	half	NOUN
ftr-394	1391	57	of	of	ADP
ftr-394	1391	58	his	his	PRON
ftr-394	1391	59	/	/	SYM
ftr-394	1391	60	her	her	PRON
ftr-394	1391	61	support	support	NOUN
ftr-394	1391	62	from	from	ADP
ftr-394	1391	63	the	the	DET
ftr-394	1391	64	parents	parent	NOUN
ftr-394	1391	65	,	,	PUNCT
ftr-394	1391	66	the	the	DET
ftr-394	1391	67	child	child	NOUN
ftr-394	1391	68	is	be	AUX
ftr-394	1391	69	in	in	ADP
ftr-394	1391	70	the	the	DET
ftr-394	1391	71	custody	custody	NOUN
ftr-394	1391	72	of	of	ADP
ftr-394	1391	73	one	one	NUM
ftr-394	1391	74	or	or	CCONJ
ftr-394	1391	75	both	both	DET
ftr-394	1391	76	parents	parent	NOUN
ftr-394	1391	77	during	during	ADP
ftr-394	1391	78	the	the	DET
ftr-394	1391	79	calendar	calendar	NOUN
ftr-394	1391	80	year	year	NOUN
ftr-394	1391	81	,	,	PUNCT
ftr-394	1391	82	and	and	CCONJ
ftr-394	1391	83	the	the	DET
ftr-394	1391	84	custodial	custodial	ADJ
ftr-394	1391	85	parent	parent	NOUN
ftr-394	1391	86	signs	sign	VERB
ftr-394	1391	87	a	a	DET
ftr-394	1391	88	written	write	VERB
ftr-394	1391	89	declaration	declaration	NOUN
ftr-394	1391	90	that	that	SCONJ
ftr-394	1391	91	the	the	DET
ftr-394	1391	92	custodial	custodial	ADJ
ftr-394	1391	93	parent	parent	NOUN
ftr-394	1391	94	will	will	AUX
ftr-394	1391	95	not	not	PART
ftr-394	1391	96	claim	claim	VERB
ftr-394	1391	97	the	the	DET
ftr-394	1391	98	exemption	exemption	NOUN
ftr-394	1391	99	(	(	PUNCT
ftr-394	1391	100	which	which	PRON
ftr-394	1391	101	must	must	AUX
ftr-394	1391	102	be	be	AUX
ftr-394	1391	103	attached	attach	VERB
ftr-394	1391	104	to	to	ADP
ftr-394	1391	105	the	the	DET
ftr-394	1391	106	non	non	ADJ
ftr-394	1391	107	-	-	ADJ
ftr-394	1391	108	custodial	custodial	ADJ
ftr-394	1391	109	parent	parent	NOUN
ftr-394	1391	110	’s	’s	PART
ftr-394	1391	111	return	return	NOUN
ftr-394	1391	112	)	)	PUNCT
ftr-394	1391	113	,	,	PUNCT
ftr-394	1391	114	or	or	CCONJ
ftr-394	1391	115	a	a	DET
ftr-394	1391	116	pre-1985	pre-1985	NOUN
ftr-394	1391	117	instrument	instrument	NOUN
ftr-394	1391	118	allocates	allocate	VERB
ftr-394	1391	119	the	the	DET
ftr-394	1391	120	exemption	exemption	NOUN
ftr-394	1391	121	and	and	CCONJ
ftr-394	1391	122	the	the	DET
ftr-394	1391	123	non	non	ADJ
ftr-394	1391	124	-	-	ADJ
ftr-394	1391	125	custodial	custodial	ADJ
ftr-394	1391	126	parent	parent	NOUN
ftr-394	1391	127	contributes	contribute	VERB
ftr-394	1391	128	at	at	ADV
ftr-394	1391	129	least	least	ADV
ftr-394	1391	130	$	$	SYM
ftr-394	1391	131	600	600	NUM
ftr-394	1391	132	for	for	ADP
ftr-394	1391	133	the	the	DET
ftr-394	1391	134	support	support	NOUN
ftr-394	1391	135	of	of	ADP
ftr-394	1391	136	the	the	DET
ftr-394	1391	137	child	child	NOUN
ftr-394	1391	138	during	during	ADP
ftr-394	1391	139	the	the	DET
ftr-394	1391	140	year	year	NOUN
ftr-394	1391	141	.	.	PUNCT
ftr-394	1392	1	•	•	NOUN
ftr-394	1392	2	under	under	ADP
ftr-394	1392	3	the	the	DET
ftr-394	1392	4	proposed	propose	VERB
ftr-394	1392	5	regulations	regulation	NOUN
ftr-394	1392	6	:	:	PUNCT
ftr-394	1392	7	(	(	PUNCT
ftr-394	1392	8	1	1	X
ftr-394	1392	9	)	)	PUNCT
ftr-394	1392	10	the	the	DET
ftr-394	1392	11	custodial	custodial	ADJ
ftr-394	1392	12	parent	parent	NOUN
ftr-394	1392	13	is	be	AUX
ftr-394	1392	14	the	the	DET
ftr-394	1392	15	parent	parent	NOUN
ftr-394	1392	16	with	with	ADP
ftr-394	1392	17	whom	whom	PRON
ftr-394	1392	18	the	the	DET
ftr-394	1392	19	child	child	NOUN
ftr-394	1392	20	spends	spend	VERB
ftr-394	1392	21	the	the	DET
ftr-394	1392	22	greatest	great	ADJ
ftr-394	1392	23	number	number	NOUN
ftr-394	1392	24	of	of	ADP
ftr-394	1392	25	nights	night	NOUN
ftr-394	1392	26	during	during	ADP
ftr-394	1392	27	the	the	DET
ftr-394	1392	28	taxable	taxable	ADJ
ftr-394	1392	29	year	year	NOUN
ftr-394	1392	30	.	.	PUNCT
ftr-394	1393	1	a	a	DET
ftr-394	1393	2	child	child	NOUN
ftr-394	1393	3	who	who	PRON
ftr-394	1393	4	is	be	AUX
ftr-394	1393	5	temporarily	temporarily	ADV
ftr-394	1393	6	away	away	ADV
ftr-394	1393	7	is	be	AUX
ftr-394	1393	8	treated	treat	VERB
ftr-394	1393	9	as	as	ADP
ftr-394	1393	10	spending	spend	VERB
ftr-394	1393	11	the	the	DET
ftr-394	1393	12	night	night	NOUN
ftr-394	1393	13	with	with	ADP
ftr-394	1393	14	the	the	DET
ftr-394	1393	15	parent	parent	NOUN
ftr-394	1393	16	with	with	ADP
ftr-394	1393	17	whom	whom	PRON
ftr-394	1393	18	the	the	DET
ftr-394	1393	19	child	child	NOUN
ftr-394	1393	20	would	would	AUX
ftr-394	1393	21	have	have	AUX
ftr-394	1393	22	resided	reside	VERB
ftr-394	1393	23	.	.	PUNCT
ftr-394	1394	1	if	if	SCONJ
ftr-394	1394	2	another	another	DET
ftr-394	1394	3	person	person	NOUN
ftr-394	1394	4	is	be	AUX
ftr-394	1394	5	entitled	entitle	VERB
ftr-394	1394	6	to	to	PART
ftr-394	1394	7	custody	custody	NOUN
ftr-394	1394	8	for	for	ADP
ftr-394	1394	9	a	a	DET
ftr-394	1394	10	night	night	NOUN
ftr-394	1394	11	,	,	PUNCT
ftr-394	1394	12	then	then	ADV
ftr-394	1394	13	the	the	DET
ftr-394	1394	14	child	child	NOUN
ftr-394	1394	15	is	be	AUX
ftr-394	1394	16	treated	treat	VERB
ftr-394	1394	17	as	as	ADP
ftr-394	1394	18	spending	spend	VERB
ftr-394	1394	19	the	the	DET
ftr-394	1394	20	night	night	NOUN
ftr-394	1394	21	with	with	ADP
ftr-394	1394	22	neither	neither	CCONJ
ftr-394	1394	23	parent	parent	NOUN
ftr-394	1394	24	.	.	PUNCT
ftr-394	1395	1	(	(	PUNCT
ftr-394	1395	2	2	2	X
ftr-394	1395	3	)	)	PUNCT
ftr-394	1395	4	the	the	DET
ftr-394	1395	5	proposed	propose	VERB
ftr-394	1395	6	regulations	regulation	NOUN
ftr-394	1395	7	incorporate	incorporate	VERB
ftr-394	1395	8	the	the	DET
ftr-394	1395	9	rules	rule	NOUN
ftr-394	1395	10	of	of	ADP
ftr-394	1395	11	temp	temp	NOUN
ftr-394	1395	12	.	.	PUNCT
ftr-394	1396	1	reg	reg	NOUN
ftr-394	1396	2	.	.	PUNCT
ftr-394	1397	1	§	§	PROPN
ftr-394	1397	2	1.152	1.152	NUM
ftr-394	1397	3	-	-	SYM
ftr-394	1397	4	4	4	NUM
ftr-394	1397	5	t	t	NOUN
ftr-394	1397	6	regarding	regard	VERB
ftr-394	1397	7	the	the	DET
ftr-394	1397	8	required	require	VERB
ftr-394	1397	9	written	write	VERB
ftr-394	1397	10	declaration	declaration	NOUN
ftr-394	1397	11	and	and	CCONJ
ftr-394	1397	12	they	they	PRON
ftr-394	1397	13	provide	provide	VERB
ftr-394	1397	14	that	that	SCONJ
ftr-394	1397	15	the	the	DET
ftr-394	1397	16	declaration	declaration	NOUN
ftr-394	1397	17	must	must	AUX
ftr-394	1397	18	contain	contain	VERB
ftr-394	1397	19	an	an	DET
ftr-394	1397	20	unconditional	unconditional	ADJ
ftr-394	1397	21	statement	statement	NOUN
ftr-394	1397	22	that	that	SCONJ
ftr-394	1397	23	the	the	DET
ftr-394	1397	24	custodial	custodial	ADJ
ftr-394	1397	25	parent	parent	NOUN
ftr-394	1397	26	will	will	AUX
ftr-394	1397	27	not	not	PART
ftr-394	1397	28	claim	claim	VERB
ftr-394	1397	29	the	the	DET
ftr-394	1397	30	exemption	exemption	NOUN
ftr-394	1397	31	for	for	ADP
ftr-394	1397	32	the	the	DET
ftr-394	1397	33	specified	specified	ADJ
ftr-394	1397	34	year	year	NOUN
ftr-394	1397	35	or	or	CCONJ
ftr-394	1397	36	years	year	NOUN
ftr-394	1397	37	,	,	PUNCT
ftr-394	1397	38	and	and	CCONJ
ftr-394	1397	39	a	a	DET
ftr-394	1397	40	declaration	declaration	NOUN
ftr-394	1397	41	is	be	AUX
ftr-394	1397	42	not	not	PART
ftr-394	1397	43	unconditional	unconditional	ADJ
ftr-394	1397	44	if	if	SCONJ
ftr-394	1397	45	it	it	PRON
ftr-394	1397	46	conditions	condition	VERB
ftr-394	1397	47	the	the	DET
ftr-394	1397	48	custodial	custodial	ADJ
ftr-394	1397	49	parent	parent	NOUN
ftr-394	1397	50	’s	’s	PART
ftr-394	1397	51	release	release	NOUN
ftr-394	1397	52	of	of	ADP
ftr-394	1397	53	the	the	DET
ftr-394	1397	54	right	right	NOUN
ftr-394	1397	55	to	to	PART
ftr-394	1397	56	claim	claim	VERB
ftr-394	1397	57	to	to	ADP
ftr-394	1397	58	the	the	DET
ftr-394	1397	59	exemption	exemption	NOUN
ftr-394	1397	60	on	on	ADP
ftr-394	1397	61	the	the	DET
ftr-394	1397	62	noncustodial	noncustodial	ADJ
ftr-394	1397	63	parent	parent	NOUN
ftr-394	1397	64	meeting	meet	VERB
ftr-394	1397	65	a	a	DET
ftr-394	1397	66	support	support	NOUN
ftr-394	1397	67	obligation	obligation	NOUN
ftr-394	1397	68	.	.	PUNCT
ftr-394	1398	1	(	(	PUNCT
ftr-394	1398	2	3	3	X
ftr-394	1398	3	)	)	PUNCT
ftr-394	1398	4	the	the	DET
ftr-394	1398	5	custodial	custodial	ADJ
ftr-394	1398	6	parent	parent	NOUN
ftr-394	1398	7	may	may	AUX
ftr-394	1398	8	revoke	revoke	VERB
ftr-394	1398	9	a	a	DET
ftr-394	1398	10	revocation	revocation	NOUN
ftr-394	1398	11	by	by	ADP
ftr-394	1398	12	providing	provide	VERB
ftr-394	1398	13	written	write	VERB
ftr-394	1398	14	notice	notice	NOUN
ftr-394	1398	15	to	to	ADP
ftr-394	1398	16	the	the	DET
ftr-394	1398	17	non	non	ADJ
ftr-394	1398	18	-	-	ADJ
ftr-394	1398	19	custodial	custodial	ADJ
ftr-394	1398	20	parent	parent	NOUN
ftr-394	1398	21	specifying	specify	VERB
ftr-394	1398	22	the	the	DET
ftr-394	1398	23	years	year	NOUN
ftr-394	1398	24	of	of	ADP
ftr-394	1398	25	the	the	DET
ftr-394	1398	26	revocation	revocation	NOUN
ftr-394	1398	27	.	.	PUNCT
ftr-394	1399	1	a	a	DET
ftr-394	1399	2	revocation	revocation	NOUN
ftr-394	1399	3	will	will	AUX
ftr-394	1399	4	be	be	AUX
ftr-394	1399	5	effective	effective	ADJ
ftr-394	1399	6	in	in	ADP
ftr-394	1399	7	the	the	DET
ftr-394	1399	8	first	first	ADJ
ftr-394	1399	9	calendar	calendar	NOUN
ftr-394	1399	10	year	year	NOUN
ftr-394	1399	11	after	after	ADP
ftr-394	1399	12	the	the	DET
ftr-394	1399	13	year	year	NOUN
ftr-394	1399	14	in	in	ADP
ftr-394	1399	15	which	which	PRON
ftr-394	1399	16	the	the	DET
ftr-394	1399	17	revoking	revoke	VERB
ftr-394	1399	18	parent	parent	NOUN
ftr-394	1399	19	provides	provide	VERB
ftr-394	1399	20	notice	notice	NOUN
ftr-394	1399	21	to	to	ADP
ftr-394	1399	22	the	the	DET
ftr-394	1399	23	other	other	ADJ
ftr-394	1399	24	parent	parent	NOUN
ftr-394	1399	25	.	.	PUNCT
ftr-394	1400	1	(	(	PUNCT
ftr-394	1400	2	4	4	X
ftr-394	1400	3	)	)	PUNCT
ftr-394	1400	4	never	never	ADV
ftr-394	1400	5	-	-	PUNCT
ftr-394	1400	6	married	married	ADJ
ftr-394	1400	7	parents	parent	NOUN
ftr-394	1400	8	who	who	PRON
ftr-394	1400	9	live	live	VERB
ftr-394	1400	10	apart	apart	ADV
ftr-394	1400	11	are	be	AUX
ftr-394	1400	12	entitled	entitle	VERB
ftr-394	1400	13	to	to	PART
ftr-394	1400	14	agree	agree	VERB
ftr-394	1400	15	by	by	ADP
ftr-394	1400	16	written	write	VERB
ftr-394	1400	17	declaration	declaration	NOUN
ftr-394	1400	18	to	to	PART
ftr-394	1400	19	transfer	transfer	VERB
ftr-394	1400	20	the	the	DET
ftr-394	1400	21	exemption	exemption	NOUN
ftr-394	1400	22	to	to	ADP
ftr-394	1400	23	the	the	DET
ftr-394	1400	24	non	non	ADJ
ftr-394	1400	25	-	-	ADJ
ftr-394	1400	26	custodial	custodial	ADJ
ftr-394	1400	27	parent	parent	NOUN
ftr-394	1400	28	(	(	PUNCT
ftr-394	1400	29	following	follow	VERB
ftr-394	1400	30	king	king	PROPN
ftr-394	1400	31	v.	v.	PROPN
ftr-394	1400	32	commissioner	commissioner	PROPN
ftr-394	1400	33	,	,	PUNCT
ftr-394	1400	34	121	121	NUM
ftr-394	1400	35	t.c	t.c	NOUN
ftr-394	1400	36	.	.	PROPN
ftr-394	1400	37	245	245	NUM
ftr-394	1400	38	(	(	PUNCT
ftr-394	1400	39	2003	2003	NUM
ftr-394	1400	40	)	)	PUNCT
ftr-394	1400	41	)	)	PUNCT
ftr-394	1400	42	.	.	PUNCT
ftr-394	1401	1	780	780	NUM
ftr-394	1401	2	florida	florida	PROPN
ftr-394	1401	3	tax	tax	NOUN
ftr-394	1401	4	review	review	NOUN
ftr-394	1401	5	[	[	X
ftr-394	1401	6	vol	vol	NOUN
ftr-394	1401	7	.	.	PUNCT
ftr-394	1402	1	8	8	NUM
ftr-394	1402	2	:	:	PUNCT
ftr-394	1402	3	si	si	PROPN
ftr-394	1402	4	a.	a.	NOUN
ftr-394	1402	5	and	and	CCONJ
ftr-394	1402	6	do	do	AUX
ftr-394	1402	7	n’t	not	PART
ftr-394	1402	8	forget	forget	VERB
ftr-394	1402	9	to	to	PART
ftr-394	1402	10	attach	attach	VERB
ftr-394	1402	11	the	the	DET
ftr-394	1402	12	form	form	NOUN
ftr-394	1402	13	.	.	PUNCT
ftr-394	1403	1	chamberlain	chamberlain	PROPN
ftr-394	1403	2	v.	v.	PROPN
ftr-394	1403	3	commissioner	commissioner	PROPN
ftr-394	1403	4	,	,	PUNCT
ftr-394	1403	5	t.c	t.c	PROPN
ftr-394	1403	6	.	.	PROPN
ftr-394	1403	7	memo	memo	NOUN
ftr-394	1403	8	.	.	PUNCT
ftr-394	1404	1	2007	2007	NUM
ftr-394	1404	2	-	-	SYM
ftr-394	1404	3	178	178	NUM
ftr-394	1404	4	(	(	PUNCT
ftr-394	1404	5	7/5/07	7/5/07	NUM
ftr-394	1404	6	)	)	PUNCT
ftr-394	1404	7	.	.	PUNCT
ftr-394	1405	1	a	a	DET
ftr-394	1405	2	noncustodial	noncustodial	ADJ
ftr-394	1405	3	parent	parent	NOUN
ftr-394	1405	4	failed	fail	VERB
ftr-394	1405	5	to	to	PART
ftr-394	1405	6	attach	attach	VERB
ftr-394	1405	7	to	to	ADP
ftr-394	1405	8	his	his	PRON
ftr-394	1405	9	2003	2003	NUM
ftr-394	1405	10	return	return	NOUN
ftr-394	1405	11	the	the	DET
ftr-394	1405	12	form	form	NOUN
ftr-394	1405	13	8332	8332	NUM
ftr-394	1405	14	,	,	PUNCT
ftr-394	1405	15	or	or	CCONJ
ftr-394	1405	16	its	its	PRON
ftr-394	1405	17	equivalent	equivalent	NOUN
ftr-394	1405	18	,	,	PUNCT
ftr-394	1405	19	signed	sign	VERB
ftr-394	1405	20	by	by	ADP
ftr-394	1405	21	the	the	DET
ftr-394	1405	22	custodial	custodial	ADJ
ftr-394	1405	23	parent	parent	NOUN
ftr-394	1405	24	releasing	release	VERB
ftr-394	1405	25	her	her	PRON
ftr-394	1405	26	claim	claim	NOUN
ftr-394	1405	27	to	to	ADP
ftr-394	1405	28	the	the	DET
ftr-394	1405	29	dependency	dependency	NOUN
ftr-394	1405	30	exemption	exemption	NOUN
ftr-394	1405	31	.	.	PUNCT
ftr-394	1406	1	the	the	DET
ftr-394	1406	2	tax	tax	NOUN
ftr-394	1406	3	court	court	NOUN
ftr-394	1406	4	held	hold	VERB
ftr-394	1406	5	that	that	SCONJ
ftr-394	1406	6	,	,	PUNCT
ftr-394	1406	7	notwithstanding	notwithstanding	ADP
ftr-394	1406	8	submission	submission	NOUN
ftr-394	1406	9	at	at	ADP
ftr-394	1406	10	trial	trial	NOUN
ftr-394	1406	11	of	of	ADP
ftr-394	1406	12	a	a	DET
ftr-394	1406	13	letter	letter	NOUN
ftr-394	1406	14	from	from	ADP
ftr-394	1406	15	the	the	DET
ftr-394	1406	16	custodial	custodial	ADJ
ftr-394	1406	17	parent	parent	NOUN
ftr-394	1406	18	releasing	release	VERB
ftr-394	1406	19	claims	claim	NOUN
ftr-394	1406	20	to	to	ADP
ftr-394	1406	21	the	the	DET
ftr-394	1406	22	dependency	dependency	NOUN
ftr-394	1406	23	exemption	exemption	NOUN
ftr-394	1406	24	,	,	PUNCT
ftr-394	1406	25	it	it	PRON
ftr-394	1406	26	could	could	AUX
ftr-394	1406	27	not	not	PART
ftr-394	1406	28	retroactively	retroactively	ADV
ftr-394	1406	29	cure	cure	VERB
ftr-394	1406	30	the	the	DET
ftr-394	1406	31	taxpayer	taxpayer	NOUN
ftr-394	1406	32	’s	’s	PART
ftr-394	1406	33	failure	failure	NOUN
ftr-394	1406	34	to	to	PART
ftr-394	1406	35	attach	attach	VERB
ftr-394	1406	36	the	the	DET
ftr-394	1406	37	required	require	VERB
ftr-394	1406	38	statement	statement	NOUN
ftr-394	1406	39	to	to	ADP
ftr-394	1406	40	his	his	PRON
ftr-394	1406	41	return	return	NOUN
ftr-394	1406	42	for	for	ADP
ftr-394	1406	43	the	the	DET
ftr-394	1406	44	year	year	NOUN
ftr-394	1406	45	at	at	ADP
ftr-394	1406	46	issue	issue	NOUN
ftr-394	1406	47	.	.	PUNCT
ftr-394	1407	1	2	2	X
ftr-394	1407	2	.	.	X
ftr-394	1407	3	voluntary	voluntary	ADJ
ftr-394	1407	4	alimony	alimony	NOUN
ftr-394	1407	5	is	be	AUX
ftr-394	1407	6	still	still	ADV
ftr-394	1407	7	“	"	PUNCT
ftr-394	1407	8	alimony	alimony	NOUN
ftr-394	1407	9	,	,	PUNCT
ftr-394	1407	10	”	"	PUNCT
ftr-394	1407	11	as	as	ADV
ftr-394	1407	12	long	long	ADV
ftr-394	1407	13	as	as	SCONJ
ftr-394	1407	14	you	you	PRON
ftr-394	1407	15	have	have	VERB
ftr-394	1407	16	a	a	DET
ftr-394	1407	17	court	court	NOUN
ftr-394	1407	18	order	order	NOUN
ftr-394	1407	19	.	.	PUNCT
ftr-394	1408	1	webb	webb	PROPN
ftr-394	1408	2	v.	v.	PROPN
ftr-394	1408	3	commissioner	commissioner	PROPN
ftr-394	1408	4	,	,	PUNCT
ftr-394	1408	5	t.c	t.c	PROPN
ftr-394	1408	6	.	.	PROPN
ftr-394	1408	7	summ	summ	PROPN
ftr-394	1408	8	.	.	PUNCT
ftr-394	1409	1	op	op	NOUN
ftr-394	1409	2	.	.	PUNCT
ftr-394	1410	1	2007	2007	NUM
ftr-394	1410	2	-	-	SYM
ftr-394	1410	3	91	91	NUM
ftr-394	1410	4	(	(	PUNCT
ftr-394	1410	5	6/4/07	6/4/07	NUM
ftr-394	1410	6	)	)	PUNCT
ftr-394	1410	7	.	.	PUNCT
ftr-394	1411	1	in	in	ADP
ftr-394	1411	2	a	a	DET
ftr-394	1411	3	very	very	ADV
ftr-394	1411	4	persuasive	persuasive	ADJ
ftr-394	1411	5	nonprecedential	nonprecedential	ADJ
ftr-394	1411	6	summary	summary	NOUN
ftr-394	1411	7	opinion	opinion	NOUN
ftr-394	1411	8	,	,	PUNCT
ftr-394	1411	9	the	the	DET
ftr-394	1411	10	tax	tax	NOUN
ftr-394	1411	11	court	court	NOUN
ftr-394	1411	12	(	(	PUNCT
ftr-394	1411	13	special	special	ADJ
ftr-394	1411	14	trial	trial	NOUN
ftr-394	1411	15	judge	judge	NOUN
ftr-394	1411	16	armen	arman	NOUN
ftr-394	1411	17	)	)	PUNCT
ftr-394	1411	18	held	hold	VERB
ftr-394	1411	19	that	that	SCONJ
ftr-394	1411	20	payments	payment	NOUN
ftr-394	1411	21	made	make	VERB
ftr-394	1411	22	pursuant	pursuant	ADJ
ftr-394	1411	23	to	to	ADP
ftr-394	1411	24	a	a	DET
ftr-394	1411	25	court	court	NOUN
ftr-394	1411	26	order	order	NOUN
ftr-394	1411	27	that	that	PRON
ftr-394	1411	28	specified	specify	VERB
ftr-394	1411	29	that	that	SCONJ
ftr-394	1411	30	the	the	DET
ftr-394	1411	31	payments	payment	NOUN
ftr-394	1411	32	were	be	AUX
ftr-394	1411	33	not	not	PART
ftr-394	1411	34	mandatory	mandatory	ADJ
ftr-394	1411	35	,	,	PUNCT
ftr-394	1411	36	but	but	CCONJ
ftr-394	1411	37	that	that	SCONJ
ftr-394	1411	38	the	the	DET
ftr-394	1411	39	payments	payment	NOUN
ftr-394	1411	40	,	,	PUNCT
ftr-394	1411	41	if	if	SCONJ
ftr-394	1411	42	made	make	VERB
ftr-394	1411	43	,	,	PUNCT
ftr-394	1411	44	were	be	AUX
ftr-394	1411	45	to	to	PART
ftr-394	1411	46	be	be	AUX
ftr-394	1411	47	deductible	deductible	ADJ
ftr-394	1411	48	by	by	ADP
ftr-394	1411	49	the	the	DET
ftr-394	1411	50	payor	payor	NOUN
ftr-394	1411	51	and	and	CCONJ
ftr-394	1411	52	includable	includable	ADJ
ftr-394	1411	53	by	by	ADP
ftr-394	1411	54	the	the	DET
ftr-394	1411	55	payee	payee	NOUN
ftr-394	1411	56	,	,	PUNCT
ftr-394	1411	57	qualified	qualify	VERB
ftr-394	1411	58	as	as	ADP
ftr-394	1411	59	alimony	alimony	NOUN
ftr-394	1411	60	.	.	PUNCT
ftr-394	1412	1	the	the	DET
ftr-394	1412	2	court	court	NOUN
ftr-394	1412	3	reasoned	reason	VERB
ftr-394	1412	4	that	that	SCONJ
ftr-394	1412	5	although	although	SCONJ
ftr-394	1412	6	prior	prior	ADV
ftr-394	1412	7	to	to	ADP
ftr-394	1412	8	the	the	DET
ftr-394	1412	9	1984	1984	NUM
ftr-394	1412	10	revisions	revision	NOUN
ftr-394	1412	11	to	to	ADP
ftr-394	1412	12	§	§	PROPN
ftr-394	1412	13	71	71	NUM
ftr-394	1412	14	there	there	PRON
ftr-394	1412	15	was	be	VERB
ftr-394	1412	16	a	a	DET
ftr-394	1412	17	requirement	requirement	NOUN
ftr-394	1412	18	that	that	SCONJ
ftr-394	1412	19	payments	payment	NOUN
ftr-394	1412	20	be	be	VERB
ftr-394	1412	21	pursuant	pursuant	ADJ
ftr-394	1412	22	to	to	ADP
ftr-394	1412	23	a	a	DET
ftr-394	1412	24	legal	legal	ADJ
ftr-394	1412	25	enforceable	enforceable	ADJ
ftr-394	1412	26	obligation	obligation	NOUN
ftr-394	1412	27	to	to	PART
ftr-394	1412	28	be	be	AUX
ftr-394	1412	29	considered	consider	VERB
ftr-394	1412	30	to	to	PART
ftr-394	1412	31	be	be	AUX
ftr-394	1412	32	alimony	alimony	NOUN
ftr-394	1412	33	,	,	PUNCT
ftr-394	1412	34	that	that	DET
ftr-394	1412	35	requirement	requirement	NOUN
ftr-394	1412	36	was	be	AUX
ftr-394	1412	37	eliminated	eliminate	VERB
ftr-394	1412	38	by	by	ADP
ftr-394	1412	39	the	the	DET
ftr-394	1412	40	1984	1984	NUM
ftr-394	1412	41	amendments	amendment	NOUN
ftr-394	1412	42	.	.	PUNCT
ftr-394	1413	1	the	the	DET
ftr-394	1413	2	court	court	NOUN
ftr-394	1413	3	further	far	ADV
ftr-394	1413	4	observed	observe	VERB
ftr-394	1413	5	that	that	SCONJ
ftr-394	1413	6	although	although	SCONJ
ftr-394	1413	7	the	the	DET
ftr-394	1413	8	pre-1984	pre-1984	NOUN
ftr-394	1413	9	“	"	PUNCT
ftr-394	1413	10	legal	legal	ADJ
ftr-394	1413	11	obligation	obligation	NOUN
ftr-394	1413	12	requirement	requirement	NOUN
ftr-394	1413	13	”	"	PUNCT
ftr-394	1413	14	was	be	AUX
ftr-394	1413	15	still	still	ADV
ftr-394	1413	16	reflected	reflect	VERB
ftr-394	1413	17	in	in	ADP
ftr-394	1413	18	a	a	DET
ftr-394	1413	19	provision	provision	NOUN
ftr-394	1413	20	of	of	ADP
ftr-394	1413	21	the	the	DET
ftr-394	1413	22	regulations	regulation	NOUN
ftr-394	1413	23	(	(	PUNCT
ftr-394	1413	24	reg	reg	NOUN
ftr-394	1413	25	.	.	PUNCT
ftr-394	1414	1	§	§	PROPN
ftr-394	1414	2	1.71	1.71	NUM
ftr-394	1414	3	-	-	SYM
ftr-394	1414	4	1(b)(2)(i	1(b)(2)(i	NUM
ftr-394	1414	5	)	)	PUNCT
ftr-394	1414	6	)	)	PUNCT
ftr-394	1414	7	that	that	PRON
ftr-394	1414	8	has	have	AUX
ftr-394	1414	9	been	be	AUX
ftr-394	1414	10	amended	amend	VERB
ftr-394	1414	11	since	since	SCONJ
ftr-394	1414	12	1984	1984	NUM
ftr-394	1414	13	,	,	PUNCT
ftr-394	1414	14	a	a	DET
ftr-394	1414	15	temporary	temporary	ADJ
ftr-394	1414	16	regulation	regulation	NOUN
ftr-394	1414	17	(	(	PUNCT
ftr-394	1414	18	temp	temp	NOUN
ftr-394	1414	19	.	.	PUNCT
ftr-394	1415	1	reg	reg	NOUN
ftr-394	1415	2	.	.	PUNCT
ftr-394	1416	1	§	§	PROPN
ftr-394	1416	2	1.711t(a	1.711t(a	NUM
ftr-394	1416	3	)	)	PUNCT
ftr-394	1416	4	,	,	PUNCT
ftr-394	1416	5	q&a-3	q&a-3	NOUN
ftr-394	1416	6	)	)	PUNCT
ftr-394	1416	7	interpreting	interpret	VERB
ftr-394	1416	8	the	the	DET
ftr-394	1416	9	1984	1984	NUM
ftr-394	1416	10	amendments	amendment	NOUN
ftr-394	1416	11	“	"	PUNCT
ftr-394	1416	12	makes	make	VERB
ftr-394	1416	13	very	very	ADV
ftr-394	1416	14	clear	clear	ADJ
ftr-394	1416	15	that	that	SCONJ
ftr-394	1416	16	‘	'	PUNCT
ftr-394	1416	17	the	the	DET
ftr-394	1416	18	[	[	X
ftr-394	1416	19	requirement	requirement	NOUN
ftr-394	1416	20	]	]	PUNCT
ftr-394	1416	21	that	that	SCONJ
ftr-394	1416	22	alimony	alimony	NOUN
ftr-394	1416	23	or	or	CCONJ
ftr-394	1416	24	separate	separate	ADJ
ftr-394	1416	25	maintenance	maintenance	NOUN
ftr-394	1416	26	payments	payment	NOUN
ftr-394	1416	27	be	be	AUX
ftr-394	1416	28	…	…	PUNCT
ftr-394	1416	29	made	make	VERB
ftr-394	1416	30	in	in	ADP
ftr-394	1416	31	discharge	discharge	NOUN
ftr-394	1416	32	of	of	ADP
ftr-394	1416	33	a	a	DET
ftr-394	1416	34	legal	legal	ADJ
ftr-394	1416	35	obligation	obligation	NOUN
ftr-394	1416	36	…	…	PUNCT
ftr-394	1416	37	[	[	X
ftr-394	1416	38	has	have	AUX
ftr-394	1416	39	]	]	PUNCT
ftr-394	1416	40	been	be	AUX
ftr-394	1416	41	eliminated	eliminate	VERB
ftr-394	1416	42	.	.	PUNCT
ftr-394	1416	43	’	'	PUNCT
ftr-394	1416	44	”	"	PUNCT
ftr-394	1417	1	•	•	NOUN
ftr-394	1417	2	this	this	DET
ftr-394	1417	3	holding	holding	NOUN
ftr-394	1417	4	should	should	AUX
ftr-394	1417	5	be	be	AUX
ftr-394	1417	6	reflected	reflect	VERB
ftr-394	1417	7	in	in	ADP
ftr-394	1417	8	some	some	DET
ftr-394	1417	9	precedential	precedential	ADJ
ftr-394	1417	10	form	form	NOUN
ftr-394	1417	11	because	because	SCONJ
ftr-394	1417	12	it	it	PRON
ftr-394	1417	13	could	could	AUX
ftr-394	1417	14	be	be	AUX
ftr-394	1417	15	useful	useful	ADJ
ftr-394	1417	16	for	for	ADP
ftr-394	1417	17	planning	planning	NOUN
ftr-394	1417	18	purposes	purpose	NOUN
ftr-394	1417	19	.	.	PUNCT
ftr-394	1418	1	3	3	X
ftr-394	1418	2	.	.	X
ftr-394	1418	3	equality	equality	NOUN
ftr-394	1418	4	yes	yes	INTJ
ftr-394	1418	5	,	,	PUNCT
ftr-394	1418	6	but	but	CCONJ
ftr-394	1418	7	not	not	PART
ftr-394	1418	8	alimony	alimony	NOUN
ftr-394	1418	9	.	.	PUNCT
ftr-394	1419	1	sarchett	sarchett	PROPN
ftr-394	1419	2	v.	v.	PROPN
ftr-394	1419	3	commissioner	commissioner	PROPN
ftr-394	1419	4	.	.	PUNCT
ftr-394	1420	1	t.c	t.c	PROPN
ftr-394	1420	2	.	.	PROPN
ftr-394	1420	3	memo	memo	NOUN
ftr-394	1420	4	.	.	PUNCT
ftr-394	1421	1	2007	2007	NUM
ftr-394	1421	2	-	-	SYM
ftr-394	1421	3	180	180	NUM
ftr-394	1421	4	(	(	PUNCT
ftr-394	1421	5	7/9/07	7/9/07	NUM
ftr-394	1421	6	)	)	PUNCT
ftr-394	1421	7	.	.	PUNCT
ftr-394	1422	1	fixed	fix	VERB
ftr-394	1422	2	payments	payment	NOUN
ftr-394	1422	3	denominated	denominate	VERB
ftr-394	1422	4	as	as	ADP
ftr-394	1422	5	“	"	PUNCT
ftr-394	1422	6	equalization	equalization	NOUN
ftr-394	1422	7	payments	payment	NOUN
ftr-394	1422	8	”	"	PUNCT
ftr-394	1422	9	in	in	ADP
ftr-394	1422	10	a	a	DET
ftr-394	1422	11	settlement	settlement	NOUN
ftr-394	1422	12	agreement	agreement	NOUN
ftr-394	1422	13	,	,	PUNCT
ftr-394	1422	14	the	the	DET
ftr-394	1422	15	stated	stated	ADJ
ftr-394	1422	16	purpose	purpose	NOUN
ftr-394	1422	17	of	of	ADP
ftr-394	1422	18	which	which	PRON
ftr-394	1422	19	was	be	AUX
ftr-394	1422	20	to	to	PART
ftr-394	1422	21	equalize	equalize	VERB
ftr-394	1422	22	the	the	DET
ftr-394	1422	23	division	division	NOUN
ftr-394	1422	24	of	of	ADP
ftr-394	1422	25	the	the	DET
ftr-394	1422	26	parties	party	NOUN
ftr-394	1422	27	community	community	NOUN
ftr-394	1422	28	property	property	NOUN
ftr-394	1422	29	and	and	CCONJ
ftr-394	1422	30	debts	debt	NOUN
ftr-394	1422	31	,	,	PUNCT
ftr-394	1422	32	were	be	AUX
ftr-394	1422	33	not	not	PART
ftr-394	1422	34	treated	treat	VERB
ftr-394	1422	35	as	as	ADP
ftr-394	1422	36	alimony	alimony	NOUN
ftr-394	1422	37	,	,	PUNCT
ftr-394	1422	38	because	because	SCONJ
ftr-394	1422	39	the	the	DET
ftr-394	1422	40	obligation	obligation	NOUN
ftr-394	1422	41	did	do	AUX
ftr-394	1422	42	not	not	PART
ftr-394	1422	43	terminate	terminate	VERB
ftr-394	1422	44	at	at	ADP
ftr-394	1422	45	death	death	NOUN
ftr-394	1422	46	,	,	PUNCT
ftr-394	1422	47	but	but	CCONJ
ftr-394	1422	48	rather	rather	ADV
ftr-394	1422	49	payments	payment	NOUN
ftr-394	1422	50	were	be	AUX
ftr-394	1422	51	required	require	VERB
ftr-394	1422	52	until	until	SCONJ
ftr-394	1422	53	a	a	DET
ftr-394	1422	54	fixed	fix	VERB
ftr-394	1422	55	amount	amount	NOUN
ftr-394	1422	56	had	have	AUX
ftr-394	1422	57	been	be	AUX
ftr-394	1422	58	paid	pay	VERB
ftr-394	1422	59	.	.	PUNCT
ftr-394	1423	1	judge	judge	PROPN
ftr-394	1423	2	cohen	cohen	PROPN
ftr-394	1423	3	refused	refuse	VERB
ftr-394	1423	4	to	to	PART
ftr-394	1423	5	consider	consider	VERB
ftr-394	1423	6	the	the	DET
ftr-394	1423	7	taxpayer	taxpayer	NOUN
ftr-394	1423	8	’s	’s	PART
ftr-394	1423	9	argument	argument	NOUN
ftr-394	1423	10	that	that	SCONJ
ftr-394	1423	11	his	his	PRON
ftr-394	1423	12	obligation	obligation	NOUN
ftr-394	1423	13	would	would	AUX
ftr-394	1423	14	terminate	terminate	VERB
ftr-394	1423	15	on	on	ADP
ftr-394	1423	16	death	death	NOUN
ftr-394	1423	17	under	under	ADP
ftr-394	1423	18	state	state	NOUN
ftr-394	1423	19	law	law	NOUN
ftr-394	1423	20	.	.	PUNCT
ftr-394	1424	1	she	she	PRON
ftr-394	1424	2	concluded	conclude	VERB
ftr-394	1424	3	that	that	SCONJ
ftr-394	1424	4	there	there	PRON
ftr-394	1424	5	was	be	VERB
ftr-394	1424	6	no	no	DET
ftr-394	1424	7	evidence	evidence	NOUN
ftr-394	1424	8	that	that	SCONJ
ftr-394	1424	9	the	the	DET
ftr-394	1424	10	payments	payment	NOUN
ftr-394	1424	11	constituted	constitute	VERB
ftr-394	1424	12	alimony	alimony	NOUN
ftr-394	1424	13	,	,	PUNCT
ftr-394	1424	14	and	and	CCONJ
ftr-394	1424	15	,	,	PUNCT
ftr-394	1424	16	therefore	therefore	ADV
ftr-394	1424	17	,	,	PUNCT
ftr-394	1424	18	there	there	PRON
ftr-394	1424	19	was	be	VERB
ftr-394	1424	20	no	no	DET
ftr-394	1424	21	need	need	NOUN
ftr-394	1424	22	to	to	PART
ftr-394	1424	23	resort	resort	VERB
ftr-394	1424	24	to	to	ADP
ftr-394	1424	25	state	state	NOUN
ftr-394	1424	26	law	law	NOUN
ftr-394	1424	27	.	.	PUNCT
ftr-394	1425	1	4	4	X
ftr-394	1425	2	.	.	X
ftr-394	1425	3	who	who	PRON
ftr-394	1425	4	says	say	VERB
ftr-394	1425	5	the	the	DET
ftr-394	1425	6	1984	1984	NUM
ftr-394	1425	7	act	act	NOUN
ftr-394	1425	8	made	make	VERB
ftr-394	1425	9	it	it	PRON
ftr-394	1425	10	easier	easy	ADJ
ftr-394	1425	11	to	to	PART
ftr-394	1425	12	sort	sort	VERB
ftr-394	1425	13	out	out	ADP
ftr-394	1425	14	alimony	alimony	NOUN
ftr-394	1425	15	from	from	ADP
ftr-394	1425	16	property	property	NOUN
ftr-394	1425	17	settlements	settlement	NOUN
ftr-394	1425	18	?	?	PUNCT
ftr-394	1426	1	the	the	DET
ftr-394	1426	2	husband	husband	NOUN
ftr-394	1426	3	’s	’s	PART
ftr-394	1426	4	marginal	marginal	ADJ
ftr-394	1426	5	tax	tax	NOUN
ftr-394	1426	6	rate	rate	NOUN
ftr-394	1426	7	became	become	VERB
ftr-394	1426	8	enormous	enormous	ADJ
ftr-394	1426	9	because	because	SCONJ
ftr-394	1426	10	he	he	PRON
ftr-394	1426	11	continued	continue	VERB
ftr-394	1426	12	working	work	VERB
ftr-394	1426	13	past	past	ADP
ftr-394	1426	14	the	the	DET
ftr-394	1426	15	date	date	NOUN
ftr-394	1426	16	he	he	PRON
ftr-394	1426	17	was	be	AUX
ftr-394	1426	18	eligible	eligible	ADJ
ftr-394	1426	19	for	for	ADP
ftr-394	1426	20	retirement	retirement	NOUN
ftr-394	1426	21	.	.	PUNCT
ftr-394	1427	1	commissioner	commissioner	NOUN
ftr-394	1427	2	v.	v.	ADP
ftr-394	1427	3	dunkin	dunkin	PROPN
ftr-394	1427	4	,	,	PUNCT
ftr-394	1427	5	500	500	NUM
ftr-394	1427	6	f.3d	f.3d	NUM
ftr-394	1427	7	1065	1065	NUM
ftr-394	1427	8	(	(	PUNCT
ftr-394	1427	9	9th	9th	ADJ
ftr-394	1427	10	cir	cir	NOUN
ftr-394	1427	11	.	.	PUNCT
ftr-394	1427	12	2008	2008	NUM
ftr-394	1427	13	]	]	PUNCT
ftr-394	1427	14	recent	recent	ADJ
ftr-394	1427	15	developments	development	NOUN
ftr-394	1427	16	in	in	ADP
ftr-394	1427	17	federal	federal	ADJ
ftr-394	1427	18	income	income	NOUN
ftr-394	1427	19	taxation	taxation	NOUN
ftr-394	1427	20	781	781	NUM
ftr-394	1427	21	8/31/07	8/31/07	NUM
ftr-394	1427	22	)	)	PUNCT
ftr-394	1427	23	,	,	PUNCT
ftr-394	1427	24	rev’g	rev’g	PROPN
ftr-394	1427	25	124	124	NUM
ftr-394	1427	26	t.c	t.c	PROPN
ftr-394	1427	27	.	.	PROPN
ftr-394	1427	28	180	180	NUM
ftr-394	1427	29	(	(	PUNCT
ftr-394	1427	30	3/31/05	3/31/05	NUM
ftr-394	1427	31	)	)	PUNCT
ftr-394	1427	32	.	.	PUNCT
ftr-394	1428	1	the	the	DET
ftr-394	1428	2	divorced	divorced	ADJ
ftr-394	1428	3	taxpayer	taxpayer	NOUN
ftr-394	1428	4	reached	reach	VERB
ftr-394	1428	5	eligibility	eligibility	NOUN
ftr-394	1428	6	for	for	ADP
ftr-394	1428	7	retirement	retirement	NOUN
ftr-394	1428	8	,	,	PUNCT
ftr-394	1428	9	and	and	CCONJ
ftr-394	1428	10	had	have	AUX
ftr-394	1428	11	he	he	PRON
ftr-394	1428	12	retired	retire	VERB
ftr-394	1428	13	,	,	PUNCT
ftr-394	1428	14	his	his	PRON
ftr-394	1428	15	former	former	ADJ
ftr-394	1428	16	spouse	spouse	NOUN
ftr-394	1428	17	would	would	AUX
ftr-394	1428	18	have	have	AUX
ftr-394	1428	19	been	be	AUX
ftr-394	1428	20	entitled	entitle	VERB
ftr-394	1428	21	to	to	PART
ftr-394	1428	22	receive	receive	VERB
ftr-394	1428	23	one	one	NUM
ftr-394	1428	24	-	-	PUNCT
ftr-394	1428	25	half	half	NOUN
ftr-394	1428	26	of	of	ADP
ftr-394	1428	27	his	his	PRON
ftr-394	1428	28	pension	pension	NOUN
ftr-394	1428	29	.	.	PUNCT
ftr-394	1429	1	because	because	SCONJ
ftr-394	1429	2	he	he	PRON
ftr-394	1429	3	continued	continue	VERB
ftr-394	1429	4	working	work	VERB
ftr-394	1429	5	and	and	CCONJ
ftr-394	1429	6	delayed	delay	VERB
ftr-394	1429	7	receipt	receipt	NOUN
ftr-394	1429	8	of	of	ADP
ftr-394	1429	9	his	his	PRON
ftr-394	1429	10	pension	pension	NOUN
ftr-394	1429	11	benefits	benefit	NOUN
ftr-394	1429	12	,	,	PUNCT
ftr-394	1429	13	under	under	ADP
ftr-394	1429	14	community	community	NOUN
ftr-394	1429	15	property	property	NOUN
ftr-394	1429	16	law	law	NOUN
ftr-394	1429	17	he	he	PRON
ftr-394	1429	18	was	be	AUX
ftr-394	1429	19	required	require	VERB
ftr-394	1429	20	to	to	PART
ftr-394	1429	21	pay	pay	VERB
ftr-394	1429	22	his	his	PRON
ftr-394	1429	23	former	former	ADJ
ftr-394	1429	24	wife	wife	NOUN
ftr-394	1429	25	an	an	DET
ftr-394	1429	26	amount	amount	NOUN
ftr-394	1429	27	equal	equal	ADJ
ftr-394	1429	28	to	to	ADP
ftr-394	1429	29	onehalf	onehalf	NOUN
ftr-394	1429	30	of	of	ADP
ftr-394	1429	31	the	the	DET
ftr-394	1429	32	pension	pension	NOUN
ftr-394	1429	33	benefits	benefit	NOUN
ftr-394	1429	34	that	that	PRON
ftr-394	1429	35	he	he	PRON
ftr-394	1429	36	had	have	AUX
ftr-394	1429	37	earned	earn	VERB
ftr-394	1429	38	during	during	ADP
ftr-394	1429	39	the	the	DET
ftr-394	1429	40	marriage	marriage	NOUN
ftr-394	1429	41	.	.	PUNCT
ftr-394	1430	1	the	the	DET
ftr-394	1430	2	tax	tax	NOUN
ftr-394	1430	3	court	court	NOUN
ftr-394	1430	4	held	hold	VERB
ftr-394	1430	5	that	that	SCONJ
ftr-394	1430	6	poe	poe	PROPN
ftr-394	1430	7	v.	v.	PROPN
ftr-394	1430	8	seaborn	seaborn	PROPN
ftr-394	1430	9	rather	rather	ADV
ftr-394	1430	10	than	than	ADP
ftr-394	1430	11	lucas	lucas	PROPN
ftr-394	1430	12	v.	v.	PROPN
ftr-394	1430	13	earl	earl	PROPN
ftr-394	1430	14	controlled	control	VERB
ftr-394	1430	15	,	,	PUNCT
ftr-394	1430	16	and	and	CCONJ
ftr-394	1430	17	thus	thus	ADV
ftr-394	1430	18	he	he	PRON
ftr-394	1430	19	was	be	AUX
ftr-394	1430	20	entitled	entitle	VERB
ftr-394	1430	21	to	to	PART
ftr-394	1430	22	exclude	exclude	VERB
ftr-394	1430	23	from	from	ADP
ftr-394	1430	24	gross	gross	ADJ
ftr-394	1430	25	income	income	NOUN
ftr-394	1430	26	the	the	DET
ftr-394	1430	27	amounts	amount	NOUN
ftr-394	1430	28	paid	pay	VERB
ftr-394	1430	29	to	to	ADP
ftr-394	1430	30	his	his	PRON
ftr-394	1430	31	former	former	ADJ
ftr-394	1430	32	wife	wife	NOUN
ftr-394	1430	33	.	.	PUNCT
ftr-394	1431	1	on	on	ADP
ftr-394	1431	2	appeal	appeal	NOUN
ftr-394	1431	3	,	,	PUNCT
ftr-394	1431	4	the	the	DET
ftr-394	1431	5	ninth	ninth	ADJ
ftr-394	1431	6	circuit	circuit	NOUN
ftr-394	1431	7	court	court	NOUN
ftr-394	1431	8	of	of	ADP
ftr-394	1431	9	appeals	appeals	PROPN
ftr-394	1431	10	reversed	reverse	VERB
ftr-394	1431	11	the	the	DET
ftr-394	1431	12	tax	tax	NOUN
ftr-394	1431	13	court	court	NOUN
ftr-394	1431	14	’s	’s	PART
ftr-394	1431	15	decision	decision	NOUN
ftr-394	1431	16	,	,	PUNCT
ftr-394	1431	17	and	and	CCONJ
ftr-394	1431	18	held	hold	VERB
ftr-394	1431	19	that	that	SCONJ
ftr-394	1431	20	poe	poe	PROPN
ftr-394	1431	21	v.	v.	PROPN
ftr-394	1431	22	seaborn	seaborn	PROPN
ftr-394	1431	23	was	be	AUX
ftr-394	1431	24	not	not	PART
ftr-394	1431	25	controlling	control	VERB
ftr-394	1431	26	.	.	PUNCT
ftr-394	1432	1	the	the	DET
ftr-394	1432	2	payments	payment	NOUN
ftr-394	1432	3	were	be	AUX
ftr-394	1432	4	made	make	VERB
ftr-394	1432	5	out	out	ADP
ftr-394	1432	6	of	of	ADP
ftr-394	1432	7	post	post	ADJ
ftr-394	1432	8	-	-	ADJ
ftr-394	1432	9	divorce	divorce	ADJ
ftr-394	1432	10	wages	wage	NOUN
ftr-394	1432	11	and	and	CCONJ
ftr-394	1432	12	were	be	AUX
ftr-394	1432	13	not	not	PART
ftr-394	1432	14	an	an	DET
ftr-394	1432	15	actual	actual	ADJ
ftr-394	1432	16	distribution	distribution	NOUN
ftr-394	1432	17	of	of	ADP
ftr-394	1432	18	community	community	NOUN
ftr-394	1432	19	property	property	NOUN
ftr-394	1432	20	from	from	ADP
ftr-394	1432	21	the	the	DET
ftr-394	1432	22	pension	pension	NOUN
ftr-394	1432	23	plan	plan	NOUN
ftr-394	1432	24	.	.	PUNCT
ftr-394	1433	1	because	because	SCONJ
ftr-394	1433	2	under	under	ADP
ftr-394	1433	3	california	california	PROPN
ftr-394	1433	4	law	law	NOUN
ftr-394	1433	5	,	,	PUNCT
ftr-394	1433	6	the	the	DET
ftr-394	1433	7	wages	wage	NOUN
ftr-394	1433	8	paid	pay	VERB
ftr-394	1433	9	to	to	ADP
ftr-394	1433	10	the	the	DET
ftr-394	1433	11	former	former	ADJ
ftr-394	1433	12	spouse	spouse	NOUN
ftr-394	1433	13	were	be	AUX
ftr-394	1433	14	not	not	PART
ftr-394	1433	15	community	community	NOUN
ftr-394	1433	16	property	property	NOUN
ftr-394	1433	17	,	,	PUNCT
ftr-394	1433	18	lucas	lucas	PROPN
ftr-394	1433	19	v.	v.	PROPN
ftr-394	1433	20	earl	earl	PROPN
ftr-394	1433	21	was	be	AUX
ftr-394	1433	22	the	the	DET
ftr-394	1433	23	controlling	control	VERB
ftr-394	1433	24	precedent	precedent	NOUN
ftr-394	1433	25	.	.	PUNCT
ftr-394	1434	1	thus	thus	ADV
ftr-394	1434	2	,	,	PUNCT
ftr-394	1434	3	the	the	DET
ftr-394	1434	4	payments	payment	NOUN
ftr-394	1434	5	made	make	VERB
ftr-394	1434	6	to	to	ADP
ftr-394	1434	7	the	the	DET
ftr-394	1434	8	former	former	ADJ
ftr-394	1434	9	spouse	spouse	NOUN
ftr-394	1434	10	by	by	ADP
ftr-394	1434	11	the	the	DET
ftr-394	1434	12	taxpayer	taxpayer	NOUN
ftr-394	1434	13	were	be	AUX
ftr-394	1434	14	not	not	PART
ftr-394	1434	15	excludable	excludable	ADJ
ftr-394	1434	16	from	from	ADP
ftr-394	1434	17	his	his	PRON
ftr-394	1434	18	income	income	NOUN
ftr-394	1434	19	.	.	PUNCT
ftr-394	1435	1	•	•	NUM
ftr-394	1436	1	nor	nor	CCONJ
ftr-394	1436	2	were	be	AUX
ftr-394	1436	3	the	the	DET
ftr-394	1436	4	payments	payment	NOUN
ftr-394	1436	5	deductible	deductible	ADJ
ftr-394	1436	6	as	as	ADP
ftr-394	1436	7	alimony	alimony	NOUN
ftr-394	1436	8	under	under	ADP
ftr-394	1436	9	§	§	PROPN
ftr-394	1436	10	71	71	NUM
ftr-394	1436	11	.	.	PUNCT
ftr-394	1437	1	the	the	DET
ftr-394	1437	2	taxpayer	taxpayer	NOUN
ftr-394	1437	3	was	be	AUX
ftr-394	1437	4	required	require	VERB
ftr-394	1437	5	to	to	PART
ftr-394	1437	6	make	make	VERB
ftr-394	1437	7	payments	payment	NOUN
ftr-394	1437	8	for	for	ADP
ftr-394	1437	9	as	as	ADV
ftr-394	1437	10	long	long	ADV
ftr-394	1437	11	as	as	SCONJ
ftr-394	1437	12	he	he	PRON
ftr-394	1437	13	was	be	AUX
ftr-394	1437	14	employed	employ	VERB
ftr-394	1437	15	by	by	ADP
ftr-394	1437	16	the	the	DET
ftr-394	1437	17	employer	employer	NOUN
ftr-394	1437	18	that	that	PRON
ftr-394	1437	19	provided	provide	VERB
ftr-394	1437	20	the	the	DET
ftr-394	1437	21	pension	pension	NOUN
ftr-394	1437	22	plan	plan	NOUN
ftr-394	1437	23	,	,	PUNCT
ftr-394	1437	24	even	even	ADV
ftr-394	1437	25	if	if	SCONJ
ftr-394	1437	26	his	his	PRON
ftr-394	1437	27	former	former	ADJ
ftr-394	1437	28	wife	wife	NOUN
ftr-394	1437	29	died	die	VERB
ftr-394	1437	30	before	before	ADP
ftr-394	1437	31	his	his	PRON
ftr-394	1437	32	retirement	retirement	NOUN
ftr-394	1437	33	.	.	PUNCT
ftr-394	1438	1	because	because	SCONJ
ftr-394	1438	2	the	the	DET
ftr-394	1438	3	taxpayer	taxpayer	NOUN
ftr-394	1438	4	’s	’s	PART
ftr-394	1438	5	liability	liability	NOUN
ftr-394	1438	6	did	do	AUX
ftr-394	1438	7	not	not	PART
ftr-394	1438	8	terminate	terminate	VERB
ftr-394	1438	9	upon	upon	SCONJ
ftr-394	1438	10	the	the	DET
ftr-394	1438	11	payee	payee	NOUN
ftr-394	1438	12	’s	’s	PART
ftr-394	1438	13	death	death	NOUN
ftr-394	1438	14	,	,	PUNCT
ftr-394	1438	15	the	the	DET
ftr-394	1438	16	payments	payment	NOUN
ftr-394	1438	17	were	be	AUX
ftr-394	1438	18	not	not	PART
ftr-394	1438	19	“	"	PUNCT
ftr-394	1438	20	alimony	alimony	NOUN
ftr-394	1438	21	”	"	PUNCT
ftr-394	1438	22	within	within	ADP
ftr-394	1438	23	the	the	DET
ftr-394	1438	24	meaning	meaning	NOUN
ftr-394	1438	25	of	of	ADP
ftr-394	1438	26	§	§	PROPN
ftr-394	1438	27	71	71	NUM
ftr-394	1438	28	.	.	NOUN
ftr-394	1438	29	•	•	NUM
ftr-394	1438	30	query	query	NOUN
ftr-394	1438	31	whether	whether	SCONJ
ftr-394	1438	32	a	a	DET
ftr-394	1438	33	qualified	qualified	ADJ
ftr-394	1438	34	domestic	domestic	ADJ
ftr-394	1438	35	relations	relation	NOUN
ftr-394	1438	36	order	order	NOUN
ftr-394	1438	37	(	(	PUNCT
ftr-394	1438	38	qdro	qdro	NOUN
ftr-394	1438	39	)	)	PUNCT
ftr-394	1438	40	might	might	AUX
ftr-394	1438	41	have	have	AUX
ftr-394	1438	42	alleviated	alleviate	VERB
ftr-394	1438	43	taxpayer	taxpayer	NOUN
ftr-394	1438	44	’s	’s	PART
ftr-394	1438	45	distress	distress	NOUN
ftr-394	1438	46	?	?	PUNCT
ftr-394	1439	1	5	5	X
ftr-394	1439	2	.	.	X
ftr-394	1439	3	labeling	label	VERB
ftr-394	1439	4	a	a	DET
ftr-394	1439	5	payment	payment	NOUN
ftr-394	1439	6	in	in	ADP
ftr-394	1439	7	the	the	DET
ftr-394	1439	8	divorce	divorce	NOUN
ftr-394	1439	9	instrument	instrument	NOUN
ftr-394	1439	10	as	as	ADP
ftr-394	1439	11	part	part	NOUN
ftr-394	1439	12	of	of	ADP
ftr-394	1439	13	the	the	DET
ftr-394	1439	14	division	division	NOUN
ftr-394	1439	15	of	of	ADP
ftr-394	1439	16	marital	marital	ADJ
ftr-394	1439	17	property	property	NOUN
ftr-394	1439	18	does	do	AUX
ftr-394	1439	19	not	not	PART
ftr-394	1439	20	preclude	preclude	VERB
ftr-394	1439	21	the	the	DET
ftr-394	1439	22	payment	payment	NOUN
ftr-394	1439	23	from	from	ADP
ftr-394	1439	24	being	be	AUX
ftr-394	1439	25	alimony	alimony	NOUN
ftr-394	1439	26	.	.	PUNCT
ftr-394	1440	1	proctor	proctor	PROPN
ftr-394	1440	2	v.	v.	PROPN
ftr-394	1440	3	commissioner	commissioner	PROPN
ftr-394	1440	4	,	,	PUNCT
ftr-394	1440	5	129	129	NUM
ftr-394	1440	6	t.c	t.c	PROPN
ftr-394	1440	7	.	.	PROPN
ftr-394	1440	8	92	92	NUM
ftr-394	1440	9	(	(	PUNCT
ftr-394	1440	10	10/10/07	10/10/07	NUM
ftr-394	1440	11	)	)	PUNCT
ftr-394	1440	12	.	.	PUNCT
ftr-394	1441	1	pursuant	pursuant	ADJ
ftr-394	1441	2	to	to	ADP
ftr-394	1441	3	a	a	DET
ftr-394	1441	4	divorce	divorce	NOUN
ftr-394	1441	5	decree	decree	NOUN
ftr-394	1441	6	,	,	PUNCT
ftr-394	1441	7	upon	upon	SCONJ
ftr-394	1441	8	his	his	PRON
ftr-394	1441	9	subsequent	subsequent	ADJ
ftr-394	1441	10	retirement	retirement	NOUN
ftr-394	1441	11	from	from	ADP
ftr-394	1441	12	the	the	DET
ftr-394	1441	13	navy	navy	NOUN
ftr-394	1441	14	,	,	PUNCT
ftr-394	1441	15	the	the	DET
ftr-394	1441	16	taxpayer	taxpayer	NOUN
ftr-394	1441	17	was	be	AUX
ftr-394	1441	18	required	require	VERB
ftr-394	1441	19	to	to	PART
ftr-394	1441	20	pay	pay	VERB
ftr-394	1441	21	his	his	PRON
ftr-394	1441	22	former	former	ADJ
ftr-394	1441	23	wife	wife	NOUN
ftr-394	1441	24	25	25	NUM
ftr-394	1441	25	percent	percent	NOUN
ftr-394	1441	26	of	of	ADP
ftr-394	1441	27	his	his	PRON
ftr-394	1441	28	disposable	disposable	ADJ
ftr-394	1441	29	retirement	retirement	NOUN
ftr-394	1441	30	pay	pay	NOUN
ftr-394	1441	31	pursuant	pursuant	NOUN
ftr-394	1441	32	to	to	ADP
ftr-394	1441	33	the	the	DET
ftr-394	1441	34	uniformed	uniformed	ADJ
ftr-394	1441	35	services	service	NOUN
ftr-394	1441	36	former	former	ADJ
ftr-394	1441	37	spouses	spouse	NOUN
ftr-394	1441	38	’	'	PUNCT
ftr-394	1441	39	protection	protection	NOUN
ftr-394	1441	40	act	act	NOUN
ftr-394	1441	41	(	(	PUNCT
ftr-394	1441	42	usfspa	usfspa	ADJ
ftr-394	1441	43	)	)	PUNCT
ftr-394	1441	44	,	,	PUNCT
ftr-394	1441	45	10	10	NUM
ftr-394	1441	46	u.s.c	u.s.c	ADJ
ftr-394	1441	47	.	.	PUNCT
ftr-394	1442	1	§	§	PROPN
ftr-394	1442	2	1408	1408	NUM
ftr-394	1442	3	.	.	PUNCT
ftr-394	1443	1	when	when	SCONJ
ftr-394	1443	2	taxpayer	taxpayer	NOUN
ftr-394	1443	3	failed	fail	VERB
ftr-394	1443	4	to	to	PART
ftr-394	1443	5	comply	comply	VERB
ftr-394	1443	6	,	,	PUNCT
ftr-394	1443	7	pursuant	pursuant	ADJ
ftr-394	1443	8	to	to	ADP
ftr-394	1443	9	further	further	ADJ
ftr-394	1443	10	proceedings	proceeding	NOUN
ftr-394	1443	11	,	,	PUNCT
ftr-394	1443	12	he	he	PRON
ftr-394	1443	13	was	be	AUX
ftr-394	1443	14	ordered	order	VERB
ftr-394	1443	15	to	to	PART
ftr-394	1443	16	pay	pay	VERB
ftr-394	1443	17	his	his	PRON
ftr-394	1443	18	former	former	ADJ
ftr-394	1443	19	wife	wife	NOUN
ftr-394	1443	20	$	$	SYM
ftr-394	1443	21	5,313	5,313	NUM
ftr-394	1443	22	relating	relate	VERB
ftr-394	1443	23	to	to	ADP
ftr-394	1443	24	her	her	PRON
ftr-394	1443	25	share	share	NOUN
ftr-394	1443	26	of	of	ADP
ftr-394	1443	27	his	his	PRON
ftr-394	1443	28	retirement	retirement	NOUN
ftr-394	1443	29	pay	pay	NOUN
ftr-394	1443	30	by	by	ADP
ftr-394	1443	31	the	the	DET
ftr-394	1443	32	end	end	NOUN
ftr-394	1443	33	of	of	ADP
ftr-394	1443	34	2002	2002	NUM
ftr-394	1443	35	.	.	PUNCT
ftr-394	1444	1	the	the	DET
ftr-394	1444	2	irs	irs	PROPN
ftr-394	1444	3	argued	argue	VERB
ftr-394	1444	4	that	that	SCONJ
ftr-394	1444	5	the	the	DET
ftr-394	1444	6	payment	payment	NOUN
ftr-394	1444	7	of	of	ADP
ftr-394	1444	8	a	a	DET
ftr-394	1444	9	share	share	NOUN
ftr-394	1444	10	of	of	ADP
ftr-394	1444	11	taxpayer	taxpayer	NOUN
ftr-394	1444	12	’s	’s	PART
ftr-394	1444	13	retirement	retirement	NOUN
ftr-394	1444	14	pay	pay	NOUN
ftr-394	1444	15	was	be	AUX
ftr-394	1444	16	a	a	DET
ftr-394	1444	17	division	division	NOUN
ftr-394	1444	18	of	of	ADP
ftr-394	1444	19	marital	marital	ADJ
ftr-394	1444	20	property	property	NOUN
ftr-394	1444	21	and	and	CCONJ
ftr-394	1444	22	did	do	AUX
ftr-394	1444	23	not	not	PART
ftr-394	1444	24	qualify	qualify	VERB
ftr-394	1444	25	as	as	ADP
ftr-394	1444	26	alimony	alimony	NOUN
ftr-394	1444	27	.	.	PUNCT
ftr-394	1445	1	judge	judge	PROPN
ftr-394	1445	2	foley	foley	PROPN
ftr-394	1445	3	held	hold	VERB
ftr-394	1445	4	that	that	SCONJ
ftr-394	1445	5	the	the	DET
ftr-394	1445	6	payments	payment	NOUN
ftr-394	1445	7	in	in	ADP
ftr-394	1445	8	discharge	discharge	NOUN
ftr-394	1445	9	of	of	ADP
ftr-394	1445	10	the	the	DET
ftr-394	1445	11	obligation	obligation	NOUN
ftr-394	1445	12	were	be	AUX
ftr-394	1445	13	alimony	alimony	NOUN
ftr-394	1445	14	,	,	PUNCT
ftr-394	1445	15	because	because	SCONJ
ftr-394	1445	16	(	(	PUNCT
ftr-394	1445	17	1	1	X
ftr-394	1445	18	)	)	PUNCT
ftr-394	1445	19	the	the	DET
ftr-394	1445	20	divorce	divorce	NOUN
ftr-394	1445	21	instrument	instrument	NOUN
ftr-394	1445	22	did	do	AUX
ftr-394	1445	23	not	not	PART
ftr-394	1445	24	designate	designate	VERB
ftr-394	1445	25	the	the	DET
ftr-394	1445	26	payment	payment	NOUN
ftr-394	1445	27	as	as	ADP
ftr-394	1445	28	a	a	DET
ftr-394	1445	29	payment	payment	NOUN
ftr-394	1445	30	that	that	PRON
ftr-394	1445	31	was	be	AUX
ftr-394	1445	32	not	not	PART
ftr-394	1445	33	includible	includible	ADJ
ftr-394	1445	34	in	in	ADP
ftr-394	1445	35	gross	gross	ADJ
ftr-394	1445	36	income	income	NOUN
ftr-394	1445	37	and	and	CCONJ
ftr-394	1445	38	not	not	PART
ftr-394	1445	39	allowable	allowable	ADJ
ftr-394	1445	40	as	as	ADP
ftr-394	1445	41	a	a	DET
ftr-394	1445	42	deduction	deduction	NOUN
ftr-394	1445	43	,	,	PUNCT
ftr-394	1445	44	and	and	CCONJ
ftr-394	1445	45	(	(	PUNCT
ftr-394	1445	46	2	2	NUM
ftr-394	1445	47	)	)	PUNCT
ftr-394	1445	48	under	under	ADP
ftr-394	1445	49	usfspa	usfspa	ADJ
ftr-394	1445	50	the	the	DET
ftr-394	1445	51	payments	payment	NOUN
ftr-394	1445	52	were	be	AUX
ftr-394	1445	53	to	to	PART
ftr-394	1445	54	terminate	terminate	VERB
ftr-394	1445	55	upon	upon	SCONJ
ftr-394	1445	56	the	the	DET
ftr-394	1445	57	death	death	NOUN
ftr-394	1445	58	of	of	ADP
ftr-394	1445	59	either	either	DET
ftr-394	1445	60	party	party	NOUN
ftr-394	1445	61	.	.	PUNCT
ftr-394	1446	1	judge	judge	PROPN
ftr-394	1446	2	foley	foley	PROPN
ftr-394	1446	3	rejected	reject	VERB
ftr-394	1446	4	the	the	DET
ftr-394	1446	5	irs	irs	PROPN
ftr-394	1446	6	’s	’s	PART
ftr-394	1446	7	argument	argument	NOUN
ftr-394	1446	8	that	that	SCONJ
ftr-394	1446	9	the	the	DET
ftr-394	1446	10	payment	payment	NOUN
ftr-394	1446	11	was	be	AUX
ftr-394	1446	12	not	not	PART
ftr-394	1446	13	alimony	alimony	NOUN
ftr-394	1446	14	because	because	SCONJ
ftr-394	1446	15	the	the	DET
ftr-394	1446	16	divorce	divorce	NOUN
ftr-394	1446	17	decree	decree	NOUN
ftr-394	1446	18	referred	refer	VERB
ftr-394	1446	19	to	to	ADP
ftr-394	1446	20	the	the	DET
ftr-394	1446	21	payments	payment	NOUN
ftr-394	1446	22	as	as	ADP
ftr-394	1446	23	part	part	NOUN
ftr-394	1446	24	of	of	ADP
ftr-394	1446	25	a	a	DET
ftr-394	1446	26	division	division	NOUN
ftr-394	1446	27	of	of	ADP
ftr-394	1446	28	the	the	DET
ftr-394	1446	29	marital	marital	ADJ
ftr-394	1446	30	property	property	NOUN
ftr-394	1446	31	.	.	PUNCT
ftr-394	1447	1	“	"	PUNCT
ftr-394	1447	2	the	the	DET
ftr-394	1447	3	classification	classification	NOUN
ftr-394	1447	4	of	of	ADP
ftr-394	1447	5	a	a	DET
ftr-394	1447	6	payment	payment	NOUN
ftr-394	1447	7	as	as	ADP
ftr-394	1447	8	part	part	NOUN
ftr-394	1447	9	of	of	ADP
ftr-394	1447	10	782	782	NUM
ftr-394	1447	11	florida	florida	PROPN
ftr-394	1447	12	tax	tax	NOUN
ftr-394	1447	13	review	review	NOUN
ftr-394	1447	14	[	[	X
ftr-394	1447	15	vol	vol	NOUN
ftr-394	1447	16	.	.	PUNCT
ftr-394	1448	1	8	8	NUM
ftr-394	1448	2	:	:	PUNCT
ftr-394	1448	3	si	si	X
ftr-394	1448	4	the	the	DET
ftr-394	1448	5	division	division	NOUN
ftr-394	1448	6	of	of	ADP
ftr-394	1448	7	marital	marital	ADJ
ftr-394	1448	8	property	property	NOUN
ftr-394	1448	9	does	do	AUX
ftr-394	1448	10	not	not	PART
ftr-394	1448	11	,	,	PUNCT
ftr-394	1448	12	however	however	ADV
ftr-394	1448	13	,	,	PUNCT
ftr-394	1448	14	preclude	preclude	VERB
ftr-394	1448	15	the	the	DET
ftr-394	1448	16	payment	payment	NOUN
ftr-394	1448	17	from	from	ADP
ftr-394	1448	18	being	be	AUX
ftr-394	1448	19	alimony	alimony	NOUN
ftr-394	1448	20	.	.	PUNCT
ftr-394	1448	21	”	"	PUNCT
ftr-394	1449	1	6	6	NUM
ftr-394	1449	2	.	.	X
ftr-394	1449	3	amarasinghe	amarasinghe	PROPN
ftr-394	1449	4	v.	v.	PROPN
ftr-394	1449	5	commissioner	commissioner	PROPN
ftr-394	1449	6	,	,	PUNCT
ftr-394	1449	7	t.c	t.c	PROPN
ftr-394	1449	8	.	.	PROPN
ftr-394	1449	9	memo	memo	NOUN
ftr-394	1449	10	.	.	PUNCT
ftr-394	1450	1	2007333	2007333	NUM
ftr-394	1450	2	(	(	PUNCT
ftr-394	1450	3	11/6/07	11/6/07	NUM
ftr-394	1450	4	)	)	PUNCT
ftr-394	1450	5	.	.	PUNCT
ftr-394	1451	1	provisions	provision	NOUN
ftr-394	1451	2	in	in	ADP
ftr-394	1451	3	a	a	DET
ftr-394	1451	4	divorce	divorce	NOUN
ftr-394	1451	5	instrument	instrument	NOUN
ftr-394	1451	6	requiring	require	VERB
ftr-394	1451	7	the	the	DET
ftr-394	1451	8	husband	husband	NOUN
ftr-394	1451	9	to	to	PART
ftr-394	1451	10	withdraw	withdraw	VERB
ftr-394	1451	11	funds	fund	NOUN
ftr-394	1451	12	from	from	ADP
ftr-394	1451	13	his	his	PRON
ftr-394	1451	14	pension	pension	NOUN
ftr-394	1451	15	trust	trust	NOUN
ftr-394	1451	16	to	to	PART
ftr-394	1451	17	pay	pay	VERB
ftr-394	1451	18	alimony	alimony	NOUN
ftr-394	1451	19	and	and	CCONJ
ftr-394	1451	20	child	child	NOUN
ftr-394	1451	21	support	support	NOUN
ftr-394	1451	22	were	be	AUX
ftr-394	1451	23	not	not	PART
ftr-394	1451	24	a	a	DET
ftr-394	1451	25	qdro	qdro	NOUN
ftr-394	1451	26	because	because	SCONJ
ftr-394	1451	27	the	the	DET
ftr-394	1451	28	instrument	instrument	NOUN
ftr-394	1451	29	did	do	AUX
ftr-394	1451	30	not	not	PART
ftr-394	1451	31	give	give	VERB
ftr-394	1451	32	the	the	DET
ftr-394	1451	33	husband	husband	NOUN
ftr-394	1451	34	’s	’s	PART
ftr-394	1451	35	former	former	ADJ
ftr-394	1451	36	wife	wife	NOUN
ftr-394	1451	37	any	any	DET
ftr-394	1451	38	direct	direct	ADJ
ftr-394	1451	39	interest	interest	NOUN
ftr-394	1451	40	in	in	ADP
ftr-394	1451	41	the	the	DET
ftr-394	1451	42	pension	pension	NOUN
ftr-394	1451	43	trust	trust	NOUN
ftr-394	1451	44	.	.	PUNCT
ftr-394	1452	1	rather	rather	ADV
ftr-394	1452	2	,	,	PUNCT
ftr-394	1452	3	the	the	DET
ftr-394	1452	4	order	order	NOUN
ftr-394	1452	5	directed	direct	VERB
ftr-394	1452	6	the	the	DET
ftr-394	1452	7	husband	husband	NOUN
ftr-394	1452	8	to	to	PART
ftr-394	1452	9	“	"	PUNCT
ftr-394	1452	10	cash	cash	VERB
ftr-394	1452	11	out	out	ADP
ftr-394	1452	12	”	"	PUNCT
ftr-394	1452	13	a	a	DET
ftr-394	1452	14	particular	particular	ADJ
ftr-394	1452	15	amount	amount	NOUN
ftr-394	1452	16	and	and	CCONJ
ftr-394	1452	17	pay	pay	VERB
ftr-394	1452	18	it	it	PRON
ftr-394	1452	19	over	over	ADP
ftr-394	1452	20	his	his	PRON
ftr-394	1452	21	former	former	ADJ
ftr-394	1452	22	wife	wife	NOUN
ftr-394	1452	23	.	.	PUNCT
ftr-394	1453	1	hawkins	hawkins	PROPN
ftr-394	1453	2	v.	v.	PROPN
ftr-394	1453	3	commissioner	commissioner	PROPN
ftr-394	1453	4	,	,	PUNCT
ftr-394	1453	5	86	86	NUM
ftr-394	1453	6	f.3d	f.3d	NUM
ftr-394	1453	7	982	982	NUM
ftr-394	1453	8	(	(	PUNCT
ftr-394	1453	9	10th	10th	ADJ
ftr-394	1453	10	cir	cir	NOUN
ftr-394	1453	11	.	.	PUNCT
ftr-394	1453	12	1996	1996	NUM
ftr-394	1453	13	)	)	PUNCT
ftr-394	1453	14	,	,	PUNCT
ftr-394	1453	15	was	be	AUX
ftr-394	1453	16	distinguished	distinguish	VERB
ftr-394	1453	17	.	.	PUNCT
ftr-394	1454	1	alternatively	alternatively	ADV
ftr-394	1454	2	,	,	PUNCT
ftr-394	1454	3	the	the	DET
ftr-394	1454	4	purported	purport	VERB
ftr-394	1454	5	qdro	qdro	NOUN
ftr-394	1454	6	did	do	AUX
ftr-394	1454	7	not	not	PART
ftr-394	1454	8	qualify	qualify	VERB
ftr-394	1454	9	because	because	SCONJ
ftr-394	1454	10	an	an	DET
ftr-394	1454	11	order	order	NOUN
ftr-394	1454	12	can	can	AUX
ftr-394	1454	13	not	not	PART
ftr-394	1454	14	be	be	AUX
ftr-394	1454	15	a	a	DET
ftr-394	1454	16	qdro	qdro	NOUN
ftr-394	1454	17	unless	unless	SCONJ
ftr-394	1454	18	it	it	PRON
ftr-394	1454	19	is	be	AUX
ftr-394	1454	20	delivered	deliver	VERB
ftr-394	1454	21	to	to	ADP
ftr-394	1454	22	the	the	DET
ftr-394	1454	23	pension	pension	NOUN
ftr-394	1454	24	trustee	trustee	NOUN
ftr-394	1454	25	(	(	PUNCT
ftr-394	1454	26	karem	karem	PROPN
ftr-394	1454	27	v.	v.	PROPN
ftr-394	1454	28	commissioner	commissioner	PROPN
ftr-394	1454	29	,	,	PUNCT
ftr-394	1454	30	100	100	NUM
ftr-394	1454	31	t.c	t.c	PROPN
ftr-394	1454	32	.	.	PROPN
ftr-394	1454	33	521	521	NUM
ftr-394	1454	34	(	(	PUNCT
ftr-394	1454	35	1993	1993	NUM
ftr-394	1454	36	)	)	PUNCT
ftr-394	1454	37	)	)	PUNCT
ftr-394	1454	38	,	,	PUNCT
ftr-394	1454	39	which	which	PRON
ftr-394	1454	40	the	the	DET
ftr-394	1454	41	instrument	instrument	NOUN
ftr-394	1454	42	in	in	ADP
ftr-394	1454	43	this	this	DET
ftr-394	1454	44	case	case	NOUN
ftr-394	1454	45	was	be	AUX
ftr-394	1454	46	not	not	PART
ftr-394	1454	47	.	.	PUNCT
ftr-394	1455	1	accordingly	accordingly	ADV
ftr-394	1455	2	,	,	PUNCT
ftr-394	1455	3	husband	husband	NOUN
ftr-394	1455	4	was	be	AUX
ftr-394	1455	5	required	require	VERB
ftr-394	1455	6	to	to	PART
ftr-394	1455	7	include	include	VERB
ftr-394	1455	8	the	the	DET
ftr-394	1455	9	full	full	ADJ
ftr-394	1455	10	distribution	distribution	NOUN
ftr-394	1455	11	in	in	ADP
ftr-394	1455	12	gross	gross	ADJ
ftr-394	1455	13	income	income	NOUN
ftr-394	1455	14	and	and	CCONJ
ftr-394	1455	15	was	be	AUX
ftr-394	1455	16	allowed	allow	VERB
ftr-394	1455	17	to	to	PART
ftr-394	1455	18	deduct	deduct	VERB
ftr-394	1455	19	the	the	DET
ftr-394	1455	20	portion	portion	NOUN
ftr-394	1455	21	paid	pay	VERB
ftr-394	1455	22	over	over	ADP
ftr-394	1455	23	to	to	ADP
ftr-394	1455	24	the	the	DET
ftr-394	1455	25	former	former	ADJ
ftr-394	1455	26	wife	wife	NOUN
ftr-394	1455	27	as	as	ADP
ftr-394	1455	28	alimony	alimony	NOUN
ftr-394	1455	29	,	,	PUNCT
ftr-394	1455	30	and	and	CCONJ
ftr-394	1455	31	the	the	DET
ftr-394	1455	32	wife	wife	NOUN
ftr-394	1455	33	was	be	AUX
ftr-394	1455	34	required	require	VERB
ftr-394	1455	35	to	to	PART
ftr-394	1455	36	include	include	VERB
ftr-394	1455	37	only	only	ADV
ftr-394	1455	38	the	the	DET
ftr-394	1455	39	portion	portion	NOUN
ftr-394	1455	40	of	of	ADP
ftr-394	1455	41	the	the	DET
ftr-394	1455	42	payment	payment	NOUN
ftr-394	1455	43	that	that	PRON
ftr-394	1455	44	was	be	AUX
ftr-394	1455	45	alimony	alimony	NOUN
ftr-394	1455	46	.	.	PUNCT
ftr-394	1456	1	g.	g.	PROPN
ftr-394	1456	2	education	education	PROPN
ftr-394	1456	3	1	1	NUM
ftr-394	1456	4	.	.	PUNCT
ftr-394	1457	1	up	up	ADP
ftr-394	1457	2	,	,	PUNCT
ftr-394	1457	3	up	up	ADV
ftr-394	1457	4	and	and	CCONJ
ftr-394	1457	5	away	away	ADV
ftr-394	1457	6	?	?	PUNCT
ftr-394	1458	1	no	no	INTJ
ftr-394	1458	2	,	,	PUNCT
ftr-394	1458	3	the	the	DET
ftr-394	1458	4	deduction	deduction	NOUN
ftr-394	1458	5	goes	go	VERB
ftr-394	1458	6	down	down	ADP
ftr-394	1458	7	in	in	ADP
ftr-394	1458	8	flames	flame	NOUN
ftr-394	1458	9	.	.	PUNCT
ftr-394	1459	1	thompson	thompson	PROPN
ftr-394	1459	2	v.	v.	PROPN
ftr-394	1459	3	commissioner	commissioner	PROPN
ftr-394	1459	4	,	,	PUNCT
ftr-394	1459	5	t.c	t.c	PROPN
ftr-394	1459	6	.	.	PROPN
ftr-394	1459	7	memo	memo	NOUN
ftr-394	1459	8	.	.	PUNCT
ftr-394	1460	1	2007	2007	NUM
ftr-394	1460	2	-	-	SYM
ftr-394	1460	3	174	174	NUM
ftr-394	1460	4	(	(	PUNCT
ftr-394	1460	5	7/03/07	7/03/07	NUM
ftr-394	1460	6	)	)	PUNCT
ftr-394	1460	7	.	.	PUNCT
ftr-394	1461	1	judge	judge	PROPN
ftr-394	1461	2	haines	haine	NOUN
ftr-394	1461	3	held	hold	VERB
ftr-394	1461	4	that	that	SCONJ
ftr-394	1461	5	an	an	DET
ftr-394	1461	6	aeronautical	aeronautical	NOUN
ftr-394	1461	7	engineer	engineer	NOUN
ftr-394	1461	8	could	could	AUX
ftr-394	1461	9	not	not	PART
ftr-394	1461	10	deduct	deduct	VERB
ftr-394	1461	11	flight	flight	NOUN
ftr-394	1461	12	school	school	NOUN
ftr-394	1461	13	expenses	expense	NOUN
ftr-394	1461	14	leading	lead	VERB
ftr-394	1461	15	to	to	ADP
ftr-394	1461	16	a	a	DET
ftr-394	1461	17	commercial	commercial	ADJ
ftr-394	1461	18	pilot	pilot	NOUN
ftr-394	1461	19	’s	’s	PART
ftr-394	1461	20	license	license	NOUN
ftr-394	1461	21	,	,	PUNCT
ftr-394	1461	22	even	even	ADV
ftr-394	1461	23	though	though	SCONJ
ftr-394	1461	24	the	the	DET
ftr-394	1461	25	taxpayer	taxpayer	NOUN
ftr-394	1461	26	did	do	AUX
ftr-394	1461	27	not	not	PART
ftr-394	1461	28	thereafter	thereafter	ADV
ftr-394	1461	29	become	become	VERB
ftr-394	1461	30	a	a	DET
ftr-394	1461	31	commercial	commercial	ADJ
ftr-394	1461	32	pilot	pilot	NOUN
ftr-394	1461	33	.	.	PUNCT
ftr-394	1462	1	even	even	ADV
ftr-394	1462	2	though	though	SCONJ
ftr-394	1462	3	commercial	commercial	ADJ
ftr-394	1462	4	pilot	pilot	NOUN
ftr-394	1462	5	training	training	NOUN
ftr-394	1462	6	improved	improve	VERB
ftr-394	1462	7	his	his	PRON
ftr-394	1462	8	engineering	engineering	NOUN
ftr-394	1462	9	skills	skill	NOUN
ftr-394	1462	10	,	,	PUNCT
ftr-394	1462	11	the	the	DET
ftr-394	1462	12	education	education	NOUN
ftr-394	1462	13	qualified	qualify	VERB
ftr-394	1462	14	him	he	PRON
ftr-394	1462	15	for	for	ADP
ftr-394	1462	16	a	a	DET
ftr-394	1462	17	new	new	ADJ
ftr-394	1462	18	trade	trade	NOUN
ftr-394	1462	19	or	or	CCONJ
ftr-394	1462	20	business	business	NOUN
ftr-394	1462	21	as	as	ADP
ftr-394	1462	22	a	a	DET
ftr-394	1462	23	pilot	pilot	NOUN
ftr-394	1462	24	.	.	PUNCT
ftr-394	1463	1	under	under	ADP
ftr-394	1463	2	reg	reg	NOUN
ftr-394	1463	3	.	.	PUNCT
ftr-394	1464	1	§	§	PROPN
ftr-394	1464	2	1.1625(b)(3)(ii	1.1625(b)(3)(ii	NUM
ftr-394	1464	3	)	)	PUNCT
ftr-394	1464	4	ex	ex	NOUN
ftr-394	1464	5	.	.	PUNCT
ftr-394	1464	6	(	(	PUNCT
ftr-394	1464	7	2	2	NUM
ftr-394	1464	8	)	)	PUNCT
ftr-394	1464	9	,	,	PUNCT
ftr-394	1464	10	educational	educational	ADJ
ftr-394	1464	11	expenses	expense	NOUN
ftr-394	1464	12	incurred	incur	VERB
ftr-394	1464	13	to	to	PART
ftr-394	1464	14	qualify	qualify	VERB
ftr-394	1464	15	for	for	ADP
ftr-394	1464	16	a	a	DET
ftr-394	1464	17	new	new	ADJ
ftr-394	1464	18	trade	trade	NOUN
ftr-394	1464	19	or	or	CCONJ
ftr-394	1464	20	business	business	NOUN
ftr-394	1464	21	are	be	AUX
ftr-394	1464	22	nondeductible	nondeductible	ADJ
ftr-394	1464	23	even	even	ADV
ftr-394	1464	24	if	if	SCONJ
ftr-394	1464	25	the	the	DET
ftr-394	1464	26	individual	individual	NOUN
ftr-394	1464	27	does	do	AUX
ftr-394	1464	28	not	not	PART
ftr-394	1464	29	engage	engage	VERB
ftr-394	1464	30	in	in	ADP
ftr-394	1464	31	the	the	DET
ftr-394	1464	32	new	new	ADJ
ftr-394	1464	33	activity	activity	NOUN
ftr-394	1464	34	.	.	PUNCT
ftr-394	1465	1	the	the	DET
ftr-394	1465	2	mere	mere	ADJ
ftr-394	1465	3	capacity	capacity	NOUN
ftr-394	1465	4	to	to	PART
ftr-394	1465	5	engage	engage	VERB
ftr-394	1465	6	in	in	ADP
ftr-394	1465	7	a	a	DET
ftr-394	1465	8	new	new	ADJ
ftr-394	1465	9	trade	trade	NOUN
ftr-394	1465	10	or	or	CCONJ
ftr-394	1465	11	business	business	NOUN
ftr-394	1465	12	is	be	AUX
ftr-394	1465	13	sufficient	sufficient	ADJ
ftr-394	1465	14	to	to	PART
ftr-394	1465	15	disqualify	disqualify	VERB
ftr-394	1465	16	the	the	DET
ftr-394	1465	17	expenses	expense	NOUN
ftr-394	1465	18	for	for	ADP
ftr-394	1465	19	the	the	DET
ftr-394	1465	20	deduction	deduction	NOUN
ftr-394	1465	21	.	.	PUNCT
ftr-394	1466	1	vi	vi	X
ftr-394	1466	2	.	.	PUNCT
ftr-394	1466	3	corporations	corporation	NOUN
ftr-394	1466	4	a.	a.	NOUN
ftr-394	1466	5	entity	entity	NOUN
ftr-394	1466	6	and	and	CCONJ
ftr-394	1466	7	formation	formation	NOUN
ftr-394	1466	8	there	there	PRON
ftr-394	1466	9	were	be	VERB
ftr-394	1466	10	no	no	DET
ftr-394	1466	11	significant	significant	ADJ
ftr-394	1466	12	developments	development	NOUN
ftr-394	1466	13	regarding	regard	VERB
ftr-394	1466	14	this	this	DET
ftr-394	1466	15	topic	topic	NOUN
ftr-394	1466	16	during	during	ADP
ftr-394	1466	17	2007	2007	NUM
ftr-394	1466	18	.	.	PUNCT
ftr-394	1467	1	b.	b.	NOUN
ftr-394	1467	2	distributions	distribution	NOUN
ftr-394	1467	3	and	and	CCONJ
ftr-394	1467	4	redemptions	redemption	NOUN
ftr-394	1467	5	1	1	NUM
ftr-394	1467	6	.	.	PUNCT
ftr-394	1467	7	redemption	redemption	NOUN
ftr-394	1467	8	that	that	PRON
ftr-394	1467	9	reduces	reduce	VERB
ftr-394	1467	10	shareholder	shareholder	NOUN
ftr-394	1467	11	’s	’s	PART
ftr-394	1467	12	interest	interest	NOUN
ftr-394	1467	13	by	by	ADP
ftr-394	1467	14	0.22	0.22	NUM
ftr-394	1467	15	percent	percent	NOUN
ftr-394	1467	16	is	be	AUX
ftr-394	1467	17	essentially	essentially	ADV
ftr-394	1467	18	equivalent	equivalent	ADJ
ftr-394	1467	19	to	to	ADP
ftr-394	1467	20	a	a	DET
ftr-394	1467	21	dividend	dividend	NOUN
ftr-394	1467	22	.	.	PUNCT
ftr-394	1468	1	conopco	conopco	PROPN
ftr-394	1468	2	,	,	PUNCT
ftr-394	1468	3	inc	inc	PROPN
ftr-394	1468	4	.	.	PROPN
ftr-394	1469	1	v.	v.	ADP
ftr-394	1469	2	2008	2008	NUM
ftr-394	1469	3	]	]	PUNCT
ftr-394	1470	1	recent	recent	ADJ
ftr-394	1470	2	developments	development	NOUN
ftr-394	1470	3	in	in	ADP
ftr-394	1470	4	federal	federal	ADJ
ftr-394	1470	5	income	income	NOUN
ftr-394	1470	6	taxation	taxation	NOUN
ftr-394	1470	7	783	783	NUM
ftr-394	1470	8	united	united	ADJ
ftr-394	1470	9	states	state	NOUN
ftr-394	1470	10	,	,	PUNCT
ftr-394	1470	11	100	100	NUM
ftr-394	1470	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	1470	13	2007	2007	NUM
ftr-394	1470	14	-	-	SYM
ftr-394	1470	15	5296	5296	NUM
ftr-394	1470	16	(	(	PUNCT
ftr-394	1470	17	d.	d.	PROPN
ftr-394	1470	18	n.j	n.j	PROPN
ftr-394	1470	19	.	.	PROPN
ftr-394	1470	20	7/18/07	7/18/07	NUM
ftr-394	1470	21	)	)	PUNCT
ftr-394	1470	22	.	.	PUNCT
ftr-394	1471	1	conopco	conopco	PROPN
ftr-394	1471	2	routinely	routinely	ADV
ftr-394	1471	3	redeemed	redeem	VERB
ftr-394	1471	4	shares	share	NOUN
ftr-394	1471	5	of	of	ADP
ftr-394	1471	6	its	its	PRON
ftr-394	1471	7	voting	vote	VERB
ftr-394	1471	8	preferred	prefer	VERB
ftr-394	1471	9	stock	stock	NOUN
ftr-394	1471	10	from	from	ADP
ftr-394	1471	11	its	its	PRON
ftr-394	1471	12	esop	esop	PROPN
ftr-394	1471	13	trust	trust	NOUN
ftr-394	1471	14	to	to	PART
ftr-394	1471	15	fund	fund	VERB
ftr-394	1471	16	distributions	distribution	NOUN
ftr-394	1471	17	to	to	ADP
ftr-394	1471	18	employees	employee	NOUN
ftr-394	1471	19	.	.	PUNCT
ftr-394	1472	1	it	it	PRON
ftr-394	1472	2	claimed	claim	VERB
ftr-394	1472	3	a	a	DET
ftr-394	1472	4	deduction	deduction	NOUN
ftr-394	1472	5	under	under	ADP
ftr-394	1472	6	§	§	PROPN
ftr-394	1472	7	404(k)(1	404(k)(1	NOUN
ftr-394	1472	8	)	)	PUNCT
ftr-394	1472	9	for	for	ADP
ftr-394	1472	10	the	the	DET
ftr-394	1472	11	amount	amount	NOUN
ftr-394	1472	12	of	of	ADP
ftr-394	1472	13	the	the	DET
ftr-394	1472	14	redemption	redemption	NOUN
ftr-394	1472	15	proceeds	proceed	VERB
ftr-394	1472	16	on	on	ADP
ftr-394	1472	17	the	the	DET
ftr-394	1472	18	grounds	ground	NOUN
ftr-394	1472	19	that	that	SCONJ
ftr-394	1472	20	the	the	DET
ftr-394	1472	21	payments	payment	NOUN
ftr-394	1472	22	were	be	AUX
ftr-394	1472	23	deductible	deductible	ADJ
ftr-394	1472	24	“	"	PUNCT
ftr-394	1472	25	applicable	applicable	ADJ
ftr-394	1472	26	dividends	dividend	NOUN
ftr-394	1472	27	,	,	PUNCT
ftr-394	1472	28	”	"	PUNCT
ftr-394	1472	29	because	because	SCONJ
ftr-394	1472	30	each	each	DET
ftr-394	1472	31	redemption	redemption	NOUN
ftr-394	1472	32	was	be	AUX
ftr-394	1472	33	so	so	ADV
ftr-394	1472	34	minor	minor	ADJ
ftr-394	1472	35	that	that	SCONJ
ftr-394	1472	36	it	it	PRON
ftr-394	1472	37	did	do	AUX
ftr-394	1472	38	not	not	PART
ftr-394	1472	39	constitute	constitute	VERB
ftr-394	1472	40	a	a	DET
ftr-394	1472	41	meaningful	meaningful	ADJ
ftr-394	1472	42	reduction	reduction	NOUN
ftr-394	1472	43	under	under	ADP
ftr-394	1472	44	§	§	PROPN
ftr-394	1472	45	302(b)(1	302(b)(1	NUM
ftr-394	1472	46	)	)	PUNCT
ftr-394	1472	47	.	.	PUNCT
ftr-394	1473	1	the	the	DET
ftr-394	1473	2	largest	large	ADJ
ftr-394	1473	3	single	single	ADJ
ftr-394	1473	4	redemption	redemption	NOUN
ftr-394	1473	5	was	be	AUX
ftr-394	1473	6	4,746	4,746	NUM
ftr-394	1473	7	shares	share	NOUN
ftr-394	1473	8	of	of	ADP
ftr-394	1473	9	approximately	approximately	ADV
ftr-394	1473	10	2	2	NUM
ftr-394	1473	11	million	million	NUM
ftr-394	1473	12	shares	share	NOUN
ftr-394	1473	13	owned	own	VERB
ftr-394	1473	14	by	by	ADP
ftr-394	1473	15	the	the	DET
ftr-394	1473	16	trust	trust	NOUN
ftr-394	1473	17	.	.	PUNCT
ftr-394	1474	1	that	that	DET
ftr-394	1474	2	redemption	redemption	NOUN
ftr-394	1474	3	reduced	reduce	VERB
ftr-394	1474	4	the	the	DET
ftr-394	1474	5	trust	trust	NOUN
ftr-394	1474	6	’s	’s	PART
ftr-394	1474	7	proportionate	proportionate	ADJ
ftr-394	1474	8	interest	interest	NOUN
ftr-394	1474	9	in	in	ADP
ftr-394	1474	10	conopco	conopco	NOUN
ftr-394	1474	11	from	from	ADP
ftr-394	1474	12	2.7884	2.7884	NUM
ftr-394	1474	13	percent	percent	NOUN
ftr-394	1474	14	to	to	ADP
ftr-394	1474	15	2.7809	2.7809	NUM
ftr-394	1474	16	percent	percent	NOUN
ftr-394	1474	17	.	.	PUNCT
ftr-394	1475	1	the	the	DET
ftr-394	1475	2	court	court	NOUN
ftr-394	1475	3	(	(	PUNCT
ftr-394	1475	4	judge	judge	PROPN
ftr-394	1475	5	greenaway	greenaway	PROPN
ftr-394	1475	6	)	)	PUNCT
ftr-394	1475	7	first	first	ADV
ftr-394	1475	8	held	hold	VERB
ftr-394	1475	9	that	that	SCONJ
ftr-394	1475	10	the	the	DET
ftr-394	1475	11	redemption	redemption	NOUN
ftr-394	1475	12	was	be	AUX
ftr-394	1475	13	a	a	DET
ftr-394	1475	14	dividend	dividend	NOUN
ftr-394	1475	15	because	because	SCONJ
ftr-394	1475	16	it	it	PRON
ftr-394	1475	17	did	do	AUX
ftr-394	1475	18	not	not	PART
ftr-394	1475	19	qualify	qualify	VERB
ftr-394	1475	20	under	under	ADP
ftr-394	1475	21	§	§	PROPN
ftr-394	1475	22	302(b)(1	302(b)(1	NUM
ftr-394	1475	23	)	)	PUNCT
ftr-394	1475	24	.	.	PUNCT
ftr-394	1476	1	the	the	DET
ftr-394	1476	2	reduction	reduction	NOUN
ftr-394	1476	3	in	in	ADP
ftr-394	1476	4	voting	voting	NOUN
ftr-394	1476	5	,	,	PUNCT
ftr-394	1476	6	dividend	dividend	NOUN
ftr-394	1476	7	,	,	PUNCT
ftr-394	1476	8	and	and	CCONJ
ftr-394	1476	9	liquidation	liquidation	NOUN
ftr-394	1476	10	rights	right	NOUN
ftr-394	1476	11	represented	represent	VERB
ftr-394	1476	12	a	a	DET
ftr-394	1476	13	reduction	reduction	NOUN
ftr-394	1476	14	of	of	ADP
ftr-394	1476	15	only	only	ADV
ftr-394	1476	16	7.5	7.5	NUM
ftr-394	1476	17	thousandths	thousandth	NOUN
ftr-394	1476	18	of	of	ADP
ftr-394	1476	19	1	1	NUM
ftr-394	1476	20	percent	percent	NOUN
ftr-394	1476	21	.	.	PUNCT
ftr-394	1477	1	the	the	DET
ftr-394	1477	2	court	court	NOUN
ftr-394	1477	3	rejected	reject	VERB
ftr-394	1477	4	the	the	DET
ftr-394	1477	5	government	government	NOUN
ftr-394	1477	6	’s	’s	PART
ftr-394	1477	7	argument	argument	NOUN
ftr-394	1477	8	that	that	PRON
ftr-394	1477	9	rev	rev	VERB
ftr-394	1477	10	.	.	PROPN
ftr-394	1478	1	rul	rul	PROPN
ftr-394	1478	2	.	.	PUNCT
ftr-394	1479	1	76	76	NUM
ftr-394	1479	2	-	-	SYM
ftr-394	1479	3	385	385	NUM
ftr-394	1479	4	,	,	PUNCT
ftr-394	1479	5	1976	1976	NUM
ftr-394	1479	6	-	-	SYM
ftr-394	1479	7	2	2	NUM
ftr-394	1479	8	c.b	c.b	PROPN
ftr-394	1479	9	.	.	PROPN
ftr-394	1479	10	92	92	NUM
ftr-394	1479	11	,	,	PUNCT
ftr-394	1479	12	supported	support	VERB
ftr-394	1479	13	redemption	redemption	NOUN
ftr-394	1479	14	treatment	treatment	NOUN
ftr-394	1479	15	.	.	PUNCT
ftr-394	1480	1	that	that	DET
ftr-394	1480	2	ruling	ruling	NOUN
ftr-394	1480	3	held	hold	VERB
ftr-394	1480	4	that	that	SCONJ
ftr-394	1480	5	a	a	DET
ftr-394	1480	6	redemption	redemption	NOUN
ftr-394	1480	7	that	that	PRON
ftr-394	1480	8	reduced	reduce	VERB
ftr-394	1480	9	a	a	DET
ftr-394	1480	10	shareholder	shareholder	NOUN
ftr-394	1480	11	’s	’s	PART
ftr-394	1480	12	interest	interest	NOUN
ftr-394	1480	13	in	in	ADP
ftr-394	1480	14	a	a	DET
ftr-394	1480	15	public	public	ADJ
ftr-394	1480	16	corporation	corporation	NOUN
ftr-394	1480	17	from	from	ADP
ftr-394	1480	18	0.0001118	0.0001118	NUM
ftr-394	1480	19	percent	percent	NOUN
ftr-394	1480	20	of	of	ADP
ftr-394	1480	21	28	28	NUM
ftr-394	1480	22	million	million	NUM
ftr-394	1480	23	shares	share	NOUN
ftr-394	1480	24	to	to	ADP
ftr-394	1480	25	0.0001081	0.0001081	NUM
ftr-394	1480	26	percent	percent	NOUN
ftr-394	1480	27	,	,	PUNCT
ftr-394	1480	28	which	which	PRON
ftr-394	1480	29	was	be	AUX
ftr-394	1480	30	only	only	ADV
ftr-394	1480	31	a	a	DET
ftr-394	1480	32	3.7	3.7	NUM
ftr-394	1480	33	millionths	millionth	NOUN
ftr-394	1480	34	of	of	ADP
ftr-394	1480	35	1	1	NUM
ftr-394	1480	36	percent	percent	NOUN
ftr-394	1480	37	reduction	reduction	NOUN
ftr-394	1480	38	,	,	PUNCT
ftr-394	1480	39	was	be	AUX
ftr-394	1480	40	sufficiently	sufficiently	ADV
ftr-394	1480	41	meaningful	meaningful	ADJ
ftr-394	1480	42	to	to	PART
ftr-394	1480	43	warrant	warrant	VERB
ftr-394	1480	44	sale	sale	NOUN
ftr-394	1480	45	or	or	CCONJ
ftr-394	1480	46	exchange	exchange	NOUN
ftr-394	1480	47	treatment	treatment	NOUN
ftr-394	1480	48	under	under	ADP
ftr-394	1480	49	§	§	PROPN
ftr-394	1480	50	302	302	NUM
ftr-394	1480	51	.	.	PUNCT
ftr-394	1481	1	the	the	DET
ftr-394	1481	2	court	court	NOUN
ftr-394	1481	3	reasoned	reason	VERB
ftr-394	1481	4	that	that	SCONJ
ftr-394	1481	5	in	in	ADP
ftr-394	1481	6	addition	addition	NOUN
ftr-394	1481	7	to	to	ADP
ftr-394	1481	8	the	the	DET
ftr-394	1481	9	percentage	percentage	NOUN
ftr-394	1481	10	decrease	decrease	NOUN
ftr-394	1481	11	in	in	ADP
ftr-394	1481	12	the	the	DET
ftr-394	1481	13	shareholder	shareholder	NOUN
ftr-394	1481	14	’s	’s	PART
ftr-394	1481	15	stock	stock	NOUN
ftr-394	1481	16	,	,	PUNCT
ftr-394	1481	17	the	the	DET
ftr-394	1481	18	percentage	percentage	NOUN
ftr-394	1481	19	decrease	decrease	NOUN
ftr-394	1481	20	in	in	ADP
ftr-394	1481	21	the	the	DET
ftr-394	1481	22	corporation	corporation	NOUN
ftr-394	1481	23	’s	’s	PART
ftr-394	1481	24	outstanding	outstanding	ADJ
ftr-394	1481	25	stock	stock	NOUN
ftr-394	1481	26	also	also	ADV
ftr-394	1481	27	was	be	AUX
ftr-394	1481	28	relevant	relevant	ADJ
ftr-394	1481	29	.	.	PUNCT
ftr-394	1482	1	while	while	SCONJ
ftr-394	1482	2	the	the	DET
ftr-394	1482	3	number	number	NOUN
ftr-394	1482	4	of	of	ADP
ftr-394	1482	5	shares	share	NOUN
ftr-394	1482	6	redeemed	redeem	VERB
ftr-394	1482	7	in	in	ADP
ftr-394	1482	8	rev	rev	PROPN
ftr-394	1482	9	.	.	PROPN
ftr-394	1482	10	rul	rul	PROPN
ftr-394	1482	11	.	.	PUNCT
ftr-394	1483	1	76	76	NUM
ftr-394	1483	2	-	-	SYM
ftr-394	1483	3	385	385	NUM
ftr-394	1483	4	was	be	AUX
ftr-394	1483	5	minuscule	minuscule	ADJ
ftr-394	1483	6	compared	compare	VERB
ftr-394	1483	7	to	to	ADP
ftr-394	1483	8	the	the	DET
ftr-394	1483	9	corporation	corporation	NOUN
ftr-394	1483	10	’s	’s	PART
ftr-394	1483	11	28	28	NUM
ftr-394	1483	12	million	million	NUM
ftr-394	1483	13	shares	share	NOUN
ftr-394	1483	14	,	,	PUNCT
ftr-394	1483	15	it	it	PRON
ftr-394	1483	16	constituted	constitute	VERB
ftr-394	1483	17	a	a	DET
ftr-394	1483	18	3.3	3.3	NUM
ftr-394	1483	19	percent	percent	NOUN
ftr-394	1483	20	reduction	reduction	NOUN
ftr-394	1483	21	in	in	ADP
ftr-394	1483	22	the	the	DET
ftr-394	1483	23	shareholder	shareholder	NOUN
ftr-394	1483	24	’s	’s	PART
ftr-394	1483	25	already	already	ADV
ftr-394	1483	26	“	"	PUNCT
ftr-394	1483	27	minimal	minimal	ADJ
ftr-394	1483	28	”	"	PUNCT
ftr-394	1483	29	holding	holding	NOUN
ftr-394	1483	30	of	of	ADP
ftr-394	1483	31	about	about	ADV
ftr-394	1483	32	approximately	approximately	ADV
ftr-394	1483	33	31.304	31.304	NUM
ftr-394	1483	34	shares	share	NOUN
ftr-394	1483	35	(	(	PUNCT
ftr-394	1483	36	0.0001118	0.0001118	NUM
ftr-394	1483	37	percent	percent	NOUN
ftr-394	1483	38	of	of	ADP
ftr-394	1483	39	28	28	NUM
ftr-394	1483	40	million	million	NUM
ftr-394	1483	41	equals	equal	VERB
ftr-394	1483	42	31.304	31.304	NUM
ftr-394	1483	43	shares	share	NOUN
ftr-394	1483	44	)	)	PUNCT
ftr-394	1483	45	.	.	PUNCT
ftr-394	1484	1	in	in	ADP
ftr-394	1484	2	contrast	contrast	NOUN
ftr-394	1484	3	,	,	PUNCT
ftr-394	1484	4	the	the	DET
ftr-394	1484	5	4,746	4,746	NUM
ftr-394	1484	6	-	-	PUNCT
ftr-394	1484	7	share	share	NOUN
ftr-394	1484	8	redemption	redemption	NOUN
ftr-394	1484	9	reduced	reduce	VERB
ftr-394	1484	10	the	the	DET
ftr-394	1484	11	trust	trust	NOUN
ftr-394	1484	12	’s	’s	PART
ftr-394	1484	13	approximately	approximately	ADV
ftr-394	1484	14	2	2	NUM
ftr-394	1484	15	million	million	NUM
ftr-394	1484	16	-	-	PUNCT
ftr-394	1484	17	share	share	NOUN
ftr-394	1484	18	holding	holding	NOUN
ftr-394	1484	19	by	by	ADP
ftr-394	1484	20	only	only	ADV
ftr-394	1484	21	0.22	0.22	NUM
ftr-394	1484	22	percent	percent	NOUN
ftr-394	1484	23	,	,	PUNCT
ftr-394	1484	24	a	a	DET
ftr-394	1484	25	far	far	ADV
ftr-394	1484	26	less	less	ADV
ftr-394	1484	27	meaningful	meaningful	ADJ
ftr-394	1484	28	reduction	reduction	NOUN
ftr-394	1484	29	as	as	ADV
ftr-394	1484	30	far	far	ADV
ftr-394	1484	31	as	as	SCONJ
ftr-394	1484	32	the	the	DET
ftr-394	1484	33	trust	trust	NOUN
ftr-394	1484	34	was	be	AUX
ftr-394	1484	35	concerned	concern	VERB
ftr-394	1484	36	.	.	PUNCT
ftr-394	1485	1	because	because	SCONJ
ftr-394	1485	2	the	the	DET
ftr-394	1485	3	4,746	4,746	NUM
ftr-394	1485	4	-	-	PUNCT
ftr-394	1485	5	share	share	NOUN
ftr-394	1485	6	redemption	redemption	NOUN
ftr-394	1485	7	did	do	AUX
ftr-394	1485	8	not	not	PART
ftr-394	1485	9	meaningfully	meaningfully	ADV
ftr-394	1485	10	reduce	reduce	VERB
ftr-394	1485	11	the	the	DET
ftr-394	1485	12	trust	trust	NOUN
ftr-394	1485	13	’s	’s	PART
ftr-394	1485	14	proportionate	proportionate	ADJ
ftr-394	1485	15	interest	interest	NOUN
ftr-394	1485	16	in	in	ADP
ftr-394	1485	17	conopco	conopco	NOUN
ftr-394	1485	18	,	,	PUNCT
ftr-394	1485	19	none	none	NOUN
ftr-394	1485	20	of	of	ADP
ftr-394	1485	21	the	the	DET
ftr-394	1485	22	hundreds	hundred	NOUN
ftr-394	1485	23	of	of	ADP
ftr-394	1485	24	other	other	ADJ
ftr-394	1485	25	,	,	PUNCT
ftr-394	1485	26	smaller	small	ADJ
ftr-394	1485	27	redemptions	redemption	NOUN
ftr-394	1485	28	did	do	VERB
ftr-394	1485	29	so	so	ADV
ftr-394	1485	30	either	either	ADV
ftr-394	1485	31	.	.	PUNCT
ftr-394	1486	1	therefore	therefore	ADV
ftr-394	1486	2	,	,	PUNCT
ftr-394	1486	3	conopco	conopco	PROPN
ftr-394	1486	4	’s	’s	PART
ftr-394	1486	5	distributions	distribution	NOUN
ftr-394	1486	6	in	in	ADP
ftr-394	1486	7	redemption	redemption	NOUN
ftr-394	1486	8	of	of	ADP
ftr-394	1486	9	stock	stock	NOUN
ftr-394	1486	10	from	from	ADP
ftr-394	1486	11	the	the	DET
ftr-394	1486	12	trust	trust	NOUN
ftr-394	1486	13	were	be	AUX
ftr-394	1486	14	“	"	PUNCT
ftr-394	1486	15	essentially	essentially	ADV
ftr-394	1486	16	equivalent	equivalent	ADJ
ftr-394	1486	17	to	to	ADP
ftr-394	1486	18	a	a	DET
ftr-394	1486	19	dividend	dividend	NOUN
ftr-394	1486	20	,	,	PUNCT
ftr-394	1486	21	”	"	PUNCT
ftr-394	1486	22	and	and	CCONJ
ftr-394	1486	23	accordingly	accordingly	ADV
ftr-394	1486	24	,	,	PUNCT
ftr-394	1486	25	they	they	PRON
ftr-394	1486	26	were	be	AUX
ftr-394	1486	27	dividends	dividend	NOUN
ftr-394	1486	28	for	for	ADP
ftr-394	1486	29	purposes	purpose	NOUN
ftr-394	1486	30	of	of	ADP
ftr-394	1486	31	the	the	DET
ftr-394	1486	32	§	§	PROPN
ftr-394	1486	33	404(k)(1	404(k)(1	NOUN
ftr-394	1486	34	)	)	PUNCT
ftr-394	1486	35	deduction	deduction	NOUN
ftr-394	1486	36	.	.	PUNCT
ftr-394	1487	1	however	however	ADV
ftr-394	1487	2	,	,	PUNCT
ftr-394	1487	3	the	the	DET
ftr-394	1487	4	court	court	NOUN
ftr-394	1487	5	went	go	VERB
ftr-394	1487	6	on	on	ADP
ftr-394	1487	7	to	to	PART
ftr-394	1487	8	hold	hold	VERB
ftr-394	1487	9	that	that	SCONJ
ftr-394	1487	10	because	because	SCONJ
ftr-394	1487	11	the	the	DET
ftr-394	1487	12	distributions	distribution	NOUN
ftr-394	1487	13	were	be	AUX
ftr-394	1487	14	made	make	VERB
ftr-394	1487	15	“	"	PUNCT
ftr-394	1487	16	in	in	ADP
ftr-394	1487	17	connection	connection	NOUN
ftr-394	1487	18	with	with	ADP
ftr-394	1487	19	the	the	DET
ftr-394	1487	20	reacquisition	reacquisition	NOUN
ftr-394	1487	21	of	of	ADP
ftr-394	1487	22	its	its	PRON
ftr-394	1487	23	stock	stock	NOUN
ftr-394	1487	24	,	,	PUNCT
ftr-394	1487	25	”	"	PUNCT
ftr-394	1487	26	the	the	DET
ftr-394	1487	27	deduction	deduction	NOUN
ftr-394	1487	28	was	be	AUX
ftr-394	1487	29	disallowed	disallow	VERB
ftr-394	1487	30	under	under	ADP
ftr-394	1487	31	§	§	PROPN
ftr-394	1487	32	162(k)(1	162(k)(1	NUM
ftr-394	1487	33	)	)	PUNCT
ftr-394	1487	34	.	.	PUNCT
ftr-394	1488	1	c.	c.	NOUN
ftr-394	1488	2	liquidations	liquidation	NOUN
ftr-394	1488	3	there	there	PRON
ftr-394	1488	4	were	be	VERB
ftr-394	1488	5	no	no	DET
ftr-394	1488	6	significant	significant	ADJ
ftr-394	1488	7	developments	development	NOUN
ftr-394	1488	8	regarding	regard	VERB
ftr-394	1488	9	this	this	DET
ftr-394	1488	10	topic	topic	NOUN
ftr-394	1488	11	during	during	ADP
ftr-394	1488	12	2007	2007	NUM
ftr-394	1488	13	.	.	PUNCT
ftr-394	1489	1	784	784	NUM
ftr-394	1489	2	florida	florida	PROPN
ftr-394	1489	3	tax	tax	NOUN
ftr-394	1489	4	review	review	NOUN
ftr-394	1489	5	[	[	X
ftr-394	1489	6	vol	vol	NOUN
ftr-394	1489	7	.	.	PUNCT
ftr-394	1489	8	8	8	NUM
ftr-394	1489	9	:	:	PUNCT
ftr-394	1489	10	si	si	PROPN
ftr-394	1489	11	d.	d.	PROPN
ftr-394	1489	12	s	s	PROPN
ftr-394	1489	13	corporations	corporation	NOUN
ftr-394	1489	14	1	1	X
ftr-394	1489	15	.	.	PUNCT
ftr-394	1490	1	t.d	t.d	X
ftr-394	1490	2	.	.	PROPN
ftr-394	1490	3	9302	9302	NUM
ftr-394	1490	4	,	,	PUNCT
ftr-394	1490	5	prohibited	prohibit	VERB
ftr-394	1490	6	allocations	allocation	NOUN
ftr-394	1490	7	of	of	ADP
ftr-394	1490	8	securities	security	NOUN
ftr-394	1490	9	in	in	ADP
ftr-394	1490	10	an	an	DET
ftr-394	1490	11	s	s	NOUN
ftr-394	1490	12	corporation	corporation	NOUN
ftr-394	1490	13	,	,	PUNCT
ftr-394	1490	14	71	71	NUM
ftr-394	1490	15	f.r	f.r	NOUN
ftr-394	1490	16	.	.	NOUN
ftr-394	1490	17	76134	76134	NUM
ftr-394	1490	18	(	(	PUNCT
ftr-394	1490	19	12/20/06	12/20/06	NUM
ftr-394	1490	20	)	)	PUNCT
ftr-394	1490	21	.	.	PUNCT
ftr-394	1491	1	these	these	DET
ftr-394	1491	2	final	final	ADJ
ftr-394	1491	3	regulations	regulation	NOUN
ftr-394	1491	4	provide	provide	VERB
ftr-394	1491	5	guidance	guidance	NOUN
ftr-394	1491	6	concerning	concern	VERB
ftr-394	1491	7	requirements	requirement	NOUN
ftr-394	1491	8	under	under	ADP
ftr-394	1491	9	§	§	PROPN
ftr-394	1491	10	409(p	409(p	PROPN
ftr-394	1491	11	)	)	PUNCT
ftr-394	1491	12	for	for	ADP
ftr-394	1491	13	esops	esop	NOUN
ftr-394	1491	14	holding	hold	VERB
ftr-394	1491	15	stock	stock	NOUN
ftr-394	1491	16	of	of	ADP
ftr-394	1491	17	s	s	NOUN
ftr-394	1491	18	corporations	corporation	NOUN
ftr-394	1491	19	.	.	PUNCT
ftr-394	1492	1	they	they	PRON
ftr-394	1492	2	provide	provide	VERB
ftr-394	1492	3	that	that	SCONJ
ftr-394	1492	4	if	if	SCONJ
ftr-394	1492	5	there	there	PRON
ftr-394	1492	6	is	be	VERB
ftr-394	1492	7	a	a	DET
ftr-394	1492	8	prohibited	prohibit	VERB
ftr-394	1492	9	allocation	allocation	NOUN
ftr-394	1492	10	during	during	ADP
ftr-394	1492	11	a	a	DET
ftr-394	1492	12	nonallocation	nonallocation	NOUN
ftr-394	1492	13	year	year	NOUN
ftr-394	1492	14	,	,	PUNCT
ftr-394	1492	15	the	the	DET
ftr-394	1492	16	esop	esop	PROPN
ftr-394	1492	17	fails	fail	VERB
ftr-394	1492	18	to	to	PART
ftr-394	1492	19	satisfy	satisfy	VERB
ftr-394	1492	20	the	the	DET
ftr-394	1492	21	§	§	PROPN
ftr-394	1492	22	4975(e)(7	4975(e)(7	PROPN
ftr-394	1492	23	)	)	PUNCT
ftr-394	1492	24	requirement	requirement	NOUN
ftr-394	1492	25	and	and	CCONJ
ftr-394	1492	26	is	be	AUX
ftr-394	1492	27	no	no	ADV
ftr-394	1492	28	longer	long	ADV
ftr-394	1492	29	an	an	DET
ftr-394	1492	30	esop	esop	NOUN
ftr-394	1492	31	;	;	PUNCT
ftr-394	1492	32	as	as	ADP
ftr-394	1492	33	a	a	DET
ftr-394	1492	34	result	result	NOUN
ftr-394	1492	35	of	of	ADP
ftr-394	1492	36	this	this	PRON
ftr-394	1492	37	,	,	PUNCT
ftr-394	1492	38	the	the	DET
ftr-394	1492	39	plan	plan	NOUN
ftr-394	1492	40	also	also	ADV
ftr-394	1492	41	would	would	AUX
ftr-394	1492	42	fail	fail	VERB
ftr-394	1492	43	to	to	PART
ftr-394	1492	44	satisfy	satisfy	VERB
ftr-394	1492	45	the	the	DET
ftr-394	1492	46	§	§	PROPN
ftr-394	1492	47	401(a	401(a	PROPN
ftr-394	1492	48	)	)	PUNCT
ftr-394	1492	49	qualification	qualification	NOUN
ftr-394	1492	50	rules	rule	NOUN
ftr-394	1492	51	and	and	CCONJ
ftr-394	1492	52	the	the	DET
ftr-394	1492	53	s	s	PROPN
ftr-394	1492	54	corporation	corporation	NOUN
ftr-394	1492	55	would	would	AUX
ftr-394	1492	56	face	face	VERB
ftr-394	1492	57	a	a	DET
ftr-394	1492	58	§	§	PROPN
ftr-394	1492	59	4979a	4979a	NUM
ftr-394	1492	60	excise	excise	NOUN
ftr-394	1492	61	tax	tax	NOUN
ftr-394	1492	62	.	.	PUNCT
ftr-394	1493	1	2	2	X
ftr-394	1493	2	.	.	X
ftr-394	1493	3	alpert	alpert	PROPN
ftr-394	1493	4	v.	v.	PROPN
ftr-394	1493	5	united	united	PROPN
ftr-394	1493	6	states	states	PROPN
ftr-394	1493	7	,	,	PUNCT
ftr-394	1493	8	481	481	NUM
ftr-394	1493	9	f.3d	f.3d	NUM
ftr-394	1493	10	404	404	NUM
ftr-394	1493	11	(	(	PUNCT
ftr-394	1493	12	6th	6th	ADJ
ftr-394	1493	13	cir	cir	NOUN
ftr-394	1493	14	.	.	PUNCT
ftr-394	1494	1	3/23/07	3/23/07	NUM
ftr-394	1494	2	)	)	PUNCT
ftr-394	1494	3	.	.	PUNCT
ftr-394	1495	1	the	the	DET
ftr-394	1495	2	circuit	circuit	NOUN
ftr-394	1495	3	court	court	NOUN
ftr-394	1495	4	upheld	uphold	VERB
ftr-394	1495	5	a	a	DET
ftr-394	1495	6	summary	summary	NOUN
ftr-394	1495	7	judgment	judgment	NOUN
ftr-394	1495	8	denying	deny	VERB
ftr-394	1495	9	taxpayer	taxpayer	NOUN
ftr-394	1495	10	’s	’s	PART
ftr-394	1495	11	attempt	attempt	NOUN
ftr-394	1495	12	to	to	PART
ftr-394	1495	13	claim	claim	VERB
ftr-394	1495	14	discharge	discharge	NOUN
ftr-394	1495	15	of	of	ADP
ftr-394	1495	16	indebtedness	indebtedness	NOUN
ftr-394	1495	17	income	income	NOUN
ftr-394	1495	18	,	,	PUNCT
ftr-394	1495	19	which	which	PRON
ftr-394	1495	20	would	would	AUX
ftr-394	1495	21	increase	increase	VERB
ftr-394	1495	22	basis	basis	NOUN
ftr-394	1495	23	of	of	ADP
ftr-394	1495	24	subchapter	subchapter	NOUN
ftr-394	1495	25	s	s	PART
ftr-394	1495	26	stock	stock	NOUN
ftr-394	1495	27	and	and	CCONJ
ftr-394	1495	28	thereby	thereby	ADV
ftr-394	1495	29	allow	allow	VERB
ftr-394	1495	30	suspended	suspend	VERB
ftr-394	1495	31	losses	loss	NOUN
ftr-394	1495	32	barred	bar	VERB
ftr-394	1495	33	by	by	ADP
ftr-394	1495	34	§	§	PROPN
ftr-394	1495	35	1366(d	1366(d	PROPN
ftr-394	1495	36	)	)	PUNCT
ftr-394	1495	37	under	under	ADP
ftr-394	1495	38	a	a	DET
ftr-394	1495	39	bankruptcy	bankruptcy	NOUN
ftr-394	1495	40	case	case	NOUN
ftr-394	1495	41	that	that	PRON
ftr-394	1495	42	was	be	AUX
ftr-394	1495	43	“	"	PUNCT
ftr-394	1495	44	substantially	substantially	ADV
ftr-394	1495	45	complete	complete	ADJ
ftr-394	1495	46	.	.	PUNCT
ftr-394	1495	47	”	"	PUNCT
ftr-394	1496	1	notwithstanding	notwithstanding	ADP
ftr-394	1496	2	a	a	DET
ftr-394	1496	3	receiver	receiver	NOUN
ftr-394	1496	4	’s	’s	PART
ftr-394	1496	5	report	report	NOUN
ftr-394	1496	6	that	that	PRON
ftr-394	1496	7	indicates	indicate	VERB
ftr-394	1496	8	that	that	SCONJ
ftr-394	1496	9	the	the	DET
ftr-394	1496	10	bankrupt	bankrupt	PROPN
ftr-394	1496	11	s	s	PART
ftr-394	1496	12	corporation	corporation	NOUN
ftr-394	1496	13	’s	’s	PART
ftr-394	1496	14	assets	asset	NOUN
ftr-394	1496	15	were	be	AUX
ftr-394	1496	16	insufficient	insufficient	ADJ
ftr-394	1496	17	to	to	PART
ftr-394	1496	18	pay	pay	VERB
ftr-394	1496	19	the	the	DET
ftr-394	1496	20	debts	debt	NOUN
ftr-394	1496	21	,	,	PUNCT
ftr-394	1496	22	the	the	DET
ftr-394	1496	23	court	court	NOUN
ftr-394	1496	24	required	require	VERB
ftr-394	1496	25	an	an	DET
ftr-394	1496	26	identifiable	identifiable	ADJ
ftr-394	1496	27	event	event	NOUN
ftr-394	1496	28	that	that	PRON
ftr-394	1496	29	fixes	fix	VERB
ftr-394	1496	30	the	the	DET
ftr-394	1496	31	loss	loss	NOUN
ftr-394	1496	32	with	with	ADP
ftr-394	1496	33	certainty	certainty	NOUN
ftr-394	1496	34	in	in	ADP
ftr-394	1496	35	order	order	NOUN
ftr-394	1496	36	to	to	PART
ftr-394	1496	37	trigger	trigger	VERB
ftr-394	1496	38	discharge	discharge	NOUN
ftr-394	1496	39	of	of	ADP
ftr-394	1496	40	indebtedness	indebtedness	NOUN
ftr-394	1496	41	income	income	NOUN
ftr-394	1496	42	.	.	PUNCT
ftr-394	1497	1	the	the	DET
ftr-394	1497	2	court	court	NOUN
ftr-394	1497	3	required	require	VERB
ftr-394	1497	4	that	that	SCONJ
ftr-394	1497	5	the	the	DET
ftr-394	1497	6	bankruptcy	bankruptcy	NOUN
ftr-394	1497	7	proceeding	proceeding	NOUN
ftr-394	1497	8	be	be	AUX
ftr-394	1497	9	completed	complete	VERB
ftr-394	1497	10	to	to	PART
ftr-394	1497	11	constitute	constitute	VERB
ftr-394	1497	12	the	the	DET
ftr-394	1497	13	requisite	requisite	ADJ
ftr-394	1497	14	identifiable	identifiable	ADJ
ftr-394	1497	15	event	event	NOUN
ftr-394	1497	16	.	.	PUNCT
ftr-394	1498	1	3	3	X
ftr-394	1498	2	.	.	NUM
ftr-394	1498	3	proposed	propose	VERB
ftr-394	1498	4	regulations	regulation	NOUN
ftr-394	1498	5	restrict	restrict	VERB
ftr-394	1498	6	the	the	DET
ftr-394	1498	7	use	use	NOUN
ftr-394	1498	8	of	of	ADP
ftr-394	1498	9	open	open	ADJ
ftr-394	1498	10	account	account	NOUN
ftr-394	1498	11	debt	debt	NOUN
ftr-394	1498	12	to	to	PART
ftr-394	1498	13	increase	increase	VERB
ftr-394	1498	14	basis	basis	NOUN
ftr-394	1498	15	and	and	CCONJ
ftr-394	1498	16	deduct	deduct	VERB
ftr-394	1498	17	losses	loss	NOUN
ftr-394	1498	18	.	.	PUNCT
ftr-394	1499	1	reg-144859	reg-144859	NOUN
ftr-394	1499	2	-	-	PUNCT
ftr-394	1499	3	04	04	NUM
ftr-394	1499	4	,	,	PUNCT
ftr-394	1499	5	section	section	NOUN
ftr-394	1499	6	1367	1367	NUM
ftr-394	1499	7	regarding	regard	VERB
ftr-394	1499	8	open	open	ADJ
ftr-394	1499	9	account	account	NOUN
ftr-394	1499	10	debt	debt	NOUN
ftr-394	1499	11	,	,	PUNCT
ftr-394	1499	12	72	72	NUM
ftr-394	1499	13	f.r	f.r	NOUN
ftr-394	1499	14	.	.	PROPN
ftr-394	1499	15	18417	18417	NUM
ftr-394	1499	16	(	(	PUNCT
ftr-394	1499	17	4/12/07	4/12/07	NUM
ftr-394	1499	18	)	)	PUNCT
ftr-394	1499	19	.	.	PUNCT
ftr-394	1500	1	prop	prop	NOUN
ftr-394	1500	2	.	.	PUNCT
ftr-394	1501	1	reg	reg	PROPN
ftr-394	1501	2	.	.	PUNCT
ftr-394	1502	1	§	§	PROPN
ftr-394	1502	2	1.1367	1.1367	NUM
ftr-394	1502	3	-	-	PUNCT
ftr-394	1502	4	2(a	2(a	NUM
ftr-394	1502	5	)	)	PUNCT
ftr-394	1502	6	,	,	PUNCT
ftr-394	1502	7	(	(	PUNCT
ftr-394	1502	8	c)(2	c)(2	X
ftr-394	1502	9	)	)	PUNCT
ftr-394	1502	10	,	,	PUNCT
ftr-394	1502	11	(	(	PUNCT
ftr-394	1502	12	d	d	NOUN
ftr-394	1502	13	)	)	PUNCT
ftr-394	1502	14	,	,	PUNCT
ftr-394	1502	15	&	&	CCONJ
ftr-394	1502	16	(	(	PUNCT
ftr-394	1502	17	e	e	NOUN
ftr-394	1502	18	)	)	PUNCT
ftr-394	1502	19	,	,	PUNCT
ftr-394	1502	20	ex	ex	X
ftr-394	1502	21	.	.	PUNCT
ftr-394	1502	22	(	(	PUNCT
ftr-394	1502	23	6	6	NUM
ftr-394	1502	24	)	)	PUNCT
ftr-394	1502	25	,	,	PUNCT
ftr-394	1502	26	would	would	AUX
ftr-394	1502	27	limit	limit	VERB
ftr-394	1502	28	open	open	ADJ
ftr-394	1502	29	account	account	NOUN
ftr-394	1502	30	debt	debt	NOUN
ftr-394	1502	31	from	from	ADP
ftr-394	1502	32	an	an	DET
ftr-394	1502	33	s	s	NOUN
ftr-394	1502	34	corporation	corporation	NOUN
ftr-394	1502	35	to	to	ADP
ftr-394	1502	36	a	a	DET
ftr-394	1502	37	shareholder	shareholder	NOUN
ftr-394	1502	38	to	to	ADP
ftr-394	1502	39	debt	debt	NOUN
ftr-394	1502	40	not	not	PART
ftr-394	1502	41	evidenced	evidence	VERB
ftr-394	1502	42	by	by	ADP
ftr-394	1502	43	written	write	VERB
ftr-394	1502	44	instruments	instrument	NOUN
ftr-394	1502	45	for	for	ADP
ftr-394	1502	46	which	which	PRON
ftr-394	1502	47	the	the	DET
ftr-394	1502	48	principal	principal	ADJ
ftr-394	1502	49	amount	amount	NOUN
ftr-394	1502	50	of	of	ADP
ftr-394	1502	51	aggregate	aggregate	ADJ
ftr-394	1502	52	advances	advance	NOUN
ftr-394	1502	53	,	,	PUNCT
ftr-394	1502	54	net	net	NOUN
ftr-394	1502	55	of	of	ADP
ftr-394	1502	56	repayments	repayment	NOUN
ftr-394	1502	57	,	,	PUNCT
ftr-394	1502	58	does	do	AUX
ftr-394	1502	59	not	not	PART
ftr-394	1502	60	exceed	exceed	VERB
ftr-394	1502	61	$	$	SYM
ftr-394	1502	62	10,000	10,000	NUM
ftr-394	1502	63	at	at	ADP
ftr-394	1502	64	the	the	DET
ftr-394	1502	65	close	close	NOUN
ftr-394	1502	66	of	of	ADP
ftr-394	1502	67	any	any	DET
ftr-394	1502	68	day	day	NOUN
ftr-394	1502	69	during	during	ADP
ftr-394	1502	70	the	the	DET
ftr-394	1502	71	s	s	PROPN
ftr-394	1502	72	corporation	corporation	NOUN
ftr-394	1502	73	’s	’s	PART
ftr-394	1502	74	taxable	taxable	ADJ
ftr-394	1502	75	year	year	NOUN
ftr-394	1502	76	.	.	PUNCT
ftr-394	1503	1	the	the	DET
ftr-394	1503	2	proposed	propose	VERB
ftr-394	1503	3	regulations	regulation	NOUN
ftr-394	1503	4	would	would	AUX
ftr-394	1503	5	reverse	reverse	VERB
ftr-394	1503	6	the	the	DET
ftr-394	1503	7	result	result	NOUN
ftr-394	1503	8	in	in	ADP
ftr-394	1503	9	brooks	brooks	PROPN
ftr-394	1503	10	v.	v.	PROPN
ftr-394	1503	11	commissioner	commissioner	PROPN
ftr-394	1503	12	,	,	PUNCT
ftr-394	1503	13	t.c	t.c	PROPN
ftr-394	1503	14	.	.	PROPN
ftr-394	1503	15	memo	memo	NOUN
ftr-394	1503	16	.	.	PUNCT
ftr-394	1504	1	2005	2005	NUM
ftr-394	1504	2	-	-	SYM
ftr-394	1504	3	204	204	NUM
ftr-394	1504	4	(	(	PUNCT
ftr-394	1504	5	8/25/05	8/25/05	NUM
ftr-394	1504	6	)	)	PUNCT
ftr-394	1504	7	,	,	PUNCT
ftr-394	1504	8	which	which	PRON
ftr-394	1504	9	allowed	allow	VERB
ftr-394	1504	10	an	an	DET
ftr-394	1504	11	s	s	NOUN
ftr-394	1504	12	corporation	corporation	NOUN
ftr-394	1504	13	shareholder	shareholder	NOUN
ftr-394	1504	14	to	to	PART
ftr-394	1504	15	borrow	borrow	VERB
ftr-394	1504	16	money	money	NOUN
ftr-394	1504	17	from	from	ADP
ftr-394	1504	18	a	a	DET
ftr-394	1504	19	bank	bank	NOUN
ftr-394	1504	20	,	,	PUNCT
ftr-394	1504	21	advance	advance	VERB
ftr-394	1504	22	the	the	DET
ftr-394	1504	23	funds	fund	NOUN
ftr-394	1504	24	to	to	ADP
ftr-394	1504	25	the	the	DET
ftr-394	1504	26	shareholder	shareholder	NOUN
ftr-394	1504	27	’s	’s	PART
ftr-394	1504	28	s	s	NOUN
ftr-394	1504	29	corporation	corporation	NOUN
ftr-394	1504	30	which	which	PRON
ftr-394	1504	31	increased	increase	VERB
ftr-394	1504	32	basis	basis	NOUN
ftr-394	1504	33	and	and	CCONJ
ftr-394	1504	34	allowed	allow	VERB
ftr-394	1504	35	loss	loss	NOUN
ftr-394	1504	36	deductions	deduction	NOUN
ftr-394	1504	37	,	,	PUNCT
ftr-394	1504	38	receive	receive	VERB
ftr-394	1504	39	payment	payment	NOUN
ftr-394	1504	40	of	of	ADP
ftr-394	1504	41	the	the	DET
ftr-394	1504	42	debt	debt	NOUN
ftr-394	1504	43	in	in	ADP
ftr-394	1504	44	the	the	DET
ftr-394	1504	45	subsequent	subsequent	ADJ
ftr-394	1504	46	taxable	taxable	ADJ
ftr-394	1504	47	year	year	NOUN
ftr-394	1504	48	,	,	PUNCT
ftr-394	1504	49	repay	repay	VERB
ftr-394	1504	50	the	the	DET
ftr-394	1504	51	bank	bank	NOUN
ftr-394	1504	52	,	,	PUNCT
ftr-394	1504	53	then	then	ADV
ftr-394	1504	54	at	at	ADP
ftr-394	1504	55	the	the	DET
ftr-394	1504	56	end	end	NOUN
ftr-394	1504	57	of	of	ADP
ftr-394	1504	58	the	the	DET
ftr-394	1504	59	year	year	NOUN
ftr-394	1504	60	again	again	ADV
ftr-394	1504	61	borrow	borrow	VERB
ftr-394	1504	62	funds	fund	NOUN
ftr-394	1504	63	to	to	PART
ftr-394	1504	64	avoid	avoid	VERB
ftr-394	1504	65	gain	gain	NOUN
ftr-394	1504	66	on	on	ADP
ftr-394	1504	67	release	release	NOUN
ftr-394	1504	68	from	from	ADP
ftr-394	1504	69	the	the	DET
ftr-394	1504	70	low	low	ADJ
ftr-394	1504	71	basis	basis	NOUN
ftr-394	1504	72	debt	debt	NOUN
ftr-394	1504	73	and	and	CCONJ
ftr-394	1504	74	deduct	deduct	VERB
ftr-394	1504	75	further	further	ADJ
ftr-394	1504	76	losses	loss	NOUN
ftr-394	1504	77	.	.	PUNCT
ftr-394	1505	1	thus	thus	ADV
ftr-394	1505	2	the	the	DET
ftr-394	1505	3	taxpayer	taxpayer	NOUN
ftr-394	1505	4	was	be	AUX
ftr-394	1505	5	able	able	ADJ
ftr-394	1505	6	to	to	PART
ftr-394	1505	7	create	create	VERB
ftr-394	1505	8	endless	endless	ADJ
ftr-394	1505	9	deferral	deferral	NOUN
ftr-394	1505	10	of	of	ADP
ftr-394	1505	11	gain	gain	NOUN
ftr-394	1505	12	.	.	PUNCT
ftr-394	1506	1	the	the	DET
ftr-394	1506	2	preamble	preamble	NOUN
ftr-394	1506	3	to	to	ADP
ftr-394	1506	4	the	the	DET
ftr-394	1506	5	proposed	propose	VERB
ftr-394	1506	6	regulations	regulation	NOUN
ftr-394	1506	7	indicates	indicate	VERB
ftr-394	1506	8	that	that	SCONJ
ftr-394	1506	9	the	the	DET
ftr-394	1506	10	purpose	purpose	NOUN
ftr-394	1506	11	of	of	ADP
ftr-394	1506	12	the	the	DET
ftr-394	1506	13	open	open	ADJ
ftr-394	1506	14	account	account	NOUN
ftr-394	1506	15	debt	debt	NOUN
ftr-394	1506	16	provisions	provision	NOUN
ftr-394	1506	17	is	be	AUX
ftr-394	1506	18	administrative	administrative	ADJ
ftr-394	1506	19	simplicity	simplicity	NOUN
ftr-394	1506	20	.	.	PUNCT
ftr-394	1507	1	whenever	whenever	SCONJ
ftr-394	1507	2	advances	advance	NOUN
ftr-394	1507	3	not	not	PART
ftr-394	1507	4	evidenced	evidence	VERB
ftr-394	1507	5	by	by	ADP
ftr-394	1507	6	written	write	VERB
ftr-394	1507	7	instruments	instrument	NOUN
ftr-394	1507	8	exceed	exceed	VERB
ftr-394	1507	9	$	$	SYM
ftr-394	1507	10	10,000	10,000	NUM
ftr-394	1507	11	,	,	PUNCT
ftr-394	1507	12	the	the	DET
ftr-394	1507	13	indebtedness	indebtedness	NOUN
ftr-394	1507	14	will	will	AUX
ftr-394	1507	15	be	be	AUX
ftr-394	1507	16	treated	treat	VERB
ftr-394	1507	17	as	as	ADP
ftr-394	1507	18	a	a	DET
ftr-394	1507	19	separate	separate	ADJ
ftr-394	1507	20	indebtedness	indebtedness	NOUN
ftr-394	1507	21	for	for	ADP
ftr-394	1507	22	which	which	PRON
ftr-394	1507	23	payments	payment	NOUN
ftr-394	1507	24	and	and	CCONJ
ftr-394	1507	25	advances	advance	NOUN
ftr-394	1507	26	are	be	AUX
ftr-394	1507	27	separately	separately	ADV
ftr-394	1507	28	determined	determined	ADJ
ftr-394	1507	29	for	for	ADP
ftr-394	1507	30	purposes	purpose	NOUN
ftr-394	1507	31	of	of	ADP
ftr-394	1507	32	basis	basis	NOUN
ftr-394	1507	33	and	and	CCONJ
ftr-394	1507	34	gain	gain	VERB
ftr-394	1507	35	recognition	recognition	NOUN
ftr-394	1507	36	on	on	ADP
ftr-394	1507	37	repayment	repayment	NOUN
ftr-394	1507	38	.	.	PUNCT
ftr-394	1508	1	2008	2008	NUM
ftr-394	1508	2	]	]	PUNCT
ftr-394	1508	3	recent	recent	ADJ
ftr-394	1508	4	developments	development	NOUN
ftr-394	1508	5	in	in	ADP
ftr-394	1508	6	federal	federal	ADJ
ftr-394	1508	7	income	income	NOUN
ftr-394	1508	8	taxation	taxation	NOUN
ftr-394	1508	9	785	785	NUM
ftr-394	1508	10	4	4	NUM
ftr-394	1508	11	.	.	PUNCT
ftr-394	1509	1	a	a	DET
ftr-394	1509	2	bad	bad	ADJ
ftr-394	1509	3	day	day	NOUN
ftr-394	1509	4	for	for	ADP
ftr-394	1509	5	the	the	DET
ftr-394	1509	6	owner	owner	NOUN
ftr-394	1509	7	of	of	ADP
ftr-394	1509	8	new	new	ADJ
ftr-394	1509	9	day	day	NOUN
ftr-394	1509	10	.	.	PUNCT
ftr-394	1510	1	meeks	meeks	PROPN
ftr-394	1510	2	v.	v.	PROPN
ftr-394	1510	3	united	united	PROPN
ftr-394	1510	4	states	states	PROPN
ftr-394	1510	5	,	,	PUNCT
ftr-394	1510	6	99	99	NUM
ftr-394	1510	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	1510	8	2007	2007	NUM
ftr-394	1510	9	-	-	SYM
ftr-394	1510	10	2493	2493	NUM
ftr-394	1510	11	(	(	PUNCT
ftr-394	1510	12	w.d	w.d	PROPN
ftr-394	1510	13	.	.	PROPN
ftr-394	1510	14	la	la	PROPN
ftr-394	1510	15	.	.	PROPN
ftr-394	1510	16	4/2/07	4/2/07	NUM
ftr-394	1510	17	)	)	PUNCT
ftr-394	1510	18	.	.	PUNCT
ftr-394	1511	1	the	the	DET
ftr-394	1511	2	taxpayer	taxpayer	NOUN
ftr-394	1511	3	was	be	AUX
ftr-394	1511	4	the	the	DET
ftr-394	1511	5	sole	sole	ADJ
ftr-394	1511	6	shareholder	shareholder	NOUN
ftr-394	1511	7	of	of	ADP
ftr-394	1511	8	an	an	DET
ftr-394	1511	9	s	s	NOUN
ftr-394	1511	10	corporation	corporation	NOUN
ftr-394	1511	11	(	(	PUNCT
ftr-394	1511	12	new	new	ADJ
ftr-394	1511	13	day	day	NOUN
ftr-394	1511	14	)	)	PUNCT
ftr-394	1511	15	that	that	PRON
ftr-394	1511	16	had	have	AUX
ftr-394	1511	17	converted	convert	VERB
ftr-394	1511	18	from	from	ADP
ftr-394	1511	19	a	a	DET
ftr-394	1511	20	c	c	NOUN
ftr-394	1511	21	corporation	corporation	NOUN
ftr-394	1511	22	within	within	ADP
ftr-394	1511	23	the	the	DET
ftr-394	1511	24	10	10	NUM
ftr-394	1511	25	preceding	precede	VERB
ftr-394	1511	26	years	year	NOUN
ftr-394	1511	27	.	.	PUNCT
ftr-394	1512	1	he	he	PRON
ftr-394	1512	2	timely	timely	ADV
ftr-394	1512	3	filed	file	VERB
ftr-394	1512	4	his	his	PRON
ftr-394	1512	5	1999	1999	NUM
ftr-394	1512	6	tax	tax	NOUN
ftr-394	1512	7	return	return	NOUN
ftr-394	1512	8	,	,	PUNCT
ftr-394	1512	9	which	which	PRON
ftr-394	1512	10	included	include	VERB
ftr-394	1512	11	gain	gain	NOUN
ftr-394	1512	12	on	on	ADP
ftr-394	1512	13	the	the	DET
ftr-394	1512	14	sale	sale	NOUN
ftr-394	1512	15	of	of	ADP
ftr-394	1512	16	certain	certain	ADJ
ftr-394	1512	17	assets	asset	NOUN
ftr-394	1512	18	of	of	ADP
ftr-394	1512	19	new	new	ADJ
ftr-394	1512	20	day	day	NOUN
ftr-394	1512	21	,	,	PUNCT
ftr-394	1512	22	on	on	ADP
ftr-394	1512	23	april	april	PROPN
ftr-394	1512	24	15	15	NUM
ftr-394	1512	25	,	,	PUNCT
ftr-394	1512	26	2000	2000	NUM
ftr-394	1512	27	.	.	PUNCT
ftr-394	1513	1	subsequently	subsequently	ADV
ftr-394	1513	2	,	,	PUNCT
ftr-394	1513	3	the	the	DET
ftr-394	1513	4	irs	irs	PROPN
ftr-394	1513	5	audited	audit	VERB
ftr-394	1513	6	new	new	ADJ
ftr-394	1513	7	day	day	NOUN
ftr-394	1513	8	and	and	CCONJ
ftr-394	1513	9	asserted	assert	VERB
ftr-394	1513	10	a	a	DET
ftr-394	1513	11	deficiency	deficiency	NOUN
ftr-394	1513	12	for	for	ADP
ftr-394	1513	13	built	build	VERB
ftr-394	1513	14	-	-	PUNCT
ftr-394	1513	15	in	in	ADP
ftr-394	1513	16	gains	gain	NOUN
ftr-394	1513	17	tax	tax	NOUN
ftr-394	1513	18	under	under	ADP
ftr-394	1513	19	§	§	PROPN
ftr-394	1513	20	1374	1374	NUM
ftr-394	1513	21	.	.	PUNCT
ftr-394	1514	1	on	on	ADP
ftr-394	1514	2	december	december	PROPN
ftr-394	1514	3	29	29	NUM
ftr-394	1514	4	,	,	PUNCT
ftr-394	1514	5	2003	2003	NUM
ftr-394	1514	6	,	,	PUNCT
ftr-394	1514	7	new	new	ADJ
ftr-394	1514	8	day	day	NOUN
ftr-394	1514	9	and	and	CCONJ
ftr-394	1514	10	the	the	DET
ftr-394	1514	11	irs	irs	PROPN
ftr-394	1514	12	settled	settle	VERB
ftr-394	1514	13	by	by	ADP
ftr-394	1514	14	agreeing	agree	VERB
ftr-394	1514	15	that	that	SCONJ
ftr-394	1514	16	new	new	ADJ
ftr-394	1514	17	day	day	NOUN
ftr-394	1514	18	owed	owe	VERB
ftr-394	1514	19	$	$	SYM
ftr-394	1514	20	713,780.00	713,780.00	NUM
ftr-394	1514	21	of	of	ADP
ftr-394	1514	22	built	build	VERB
ftr-394	1514	23	-	-	PUNCT
ftr-394	1514	24	in	in	ADP
ftr-394	1514	25	gains	gain	NOUN
ftr-394	1514	26	tax	tax	NOUN
ftr-394	1514	27	for	for	ADP
ftr-394	1514	28	the	the	DET
ftr-394	1514	29	1999	1999	NUM
ftr-394	1514	30	taxable	taxable	ADJ
ftr-394	1514	31	year	year	NOUN
ftr-394	1514	32	.	.	PUNCT
ftr-394	1515	1	on	on	ADP
ftr-394	1515	2	january	january	PROPN
ftr-394	1515	3	12	12	NUM
ftr-394	1515	4	,	,	PUNCT
ftr-394	1515	5	2004	2004	NUM
ftr-394	1515	6	,	,	PUNCT
ftr-394	1515	7	less	less	ADJ
ftr-394	1515	8	than	than	ADP
ftr-394	1515	9	one	one	NUM
ftr-394	1515	10	month	month	NOUN
ftr-394	1515	11	after	after	ADP
ftr-394	1515	12	the	the	DET
ftr-394	1515	13	new	new	ADJ
ftr-394	1515	14	day	day	NOUN
ftr-394	1515	15	settlement	settlement	NOUN
ftr-394	1515	16	,	,	PUNCT
ftr-394	1515	17	but	but	CCONJ
ftr-394	1515	18	more	more	ADJ
ftr-394	1515	19	than	than	ADP
ftr-394	1515	20	3	3	NUM
ftr-394	1515	21	years	year	NOUN
ftr-394	1515	22	after	after	SCONJ
ftr-394	1515	23	the	the	DET
ftr-394	1515	24	taxpayer	taxpayer	NOUN
ftr-394	1515	25	filed	file	VERB
ftr-394	1515	26	his	his	PRON
ftr-394	1515	27	individual	individual	ADJ
ftr-394	1515	28	return	return	NOUN
ftr-394	1515	29	for	for	ADP
ftr-394	1515	30	1999	1999	NUM
ftr-394	1515	31	,	,	PUNCT
ftr-394	1515	32	the	the	DET
ftr-394	1515	33	taxpayer	taxpayer	NOUN
ftr-394	1515	34	filed	file	VERB
ftr-394	1515	35	an	an	DET
ftr-394	1515	36	amended	amend	VERB
ftr-394	1515	37	return	return	NOUN
ftr-394	1515	38	reflecting	reflect	VERB
ftr-394	1515	39	a	a	DET
ftr-394	1515	40	$	$	SYM
ftr-394	1515	41	735,194.00	735,194.00	NUM
ftr-394	1515	42	reduction	reduction	NOUN
ftr-394	1515	43	in	in	ADP
ftr-394	1515	44	personal	personal	ADJ
ftr-394	1515	45	taxable	taxable	ADJ
ftr-394	1515	46	income	income	NOUN
ftr-394	1515	47	due	due	ADP
ftr-394	1515	48	to	to	ADP
ftr-394	1515	49	the	the	DET
ftr-394	1515	50	built	build	VERB
ftr-394	1515	51	-	-	PUNCT
ftr-394	1515	52	in	in	ADP
ftr-394	1515	53	gain	gain	NOUN
ftr-394	1515	54	tax	tax	NOUN
ftr-394	1515	55	paid	pay	VERB
ftr-394	1515	56	by	by	ADP
ftr-394	1515	57	new	new	ADJ
ftr-394	1515	58	day	day	NOUN
ftr-394	1515	59	(	(	PUNCT
ftr-394	1515	60	§	§	PROPN
ftr-394	1515	61	1366(f)(2	1366(f)(2	NUM
ftr-394	1515	62	)	)	PUNCT
ftr-394	1515	63	)	)	PUNCT
ftr-394	1515	64	seeking	seek	VERB
ftr-394	1515	65	a	a	DET
ftr-394	1515	66	refund	refund	NOUN
ftr-394	1515	67	of	of	ADP
ftr-394	1515	68	$	$	SYM
ftr-394	1515	69	151,236	151,236	NUM
ftr-394	1515	70	.	.	PUNCT
ftr-394	1516	1	the	the	DET
ftr-394	1516	2	irs	irs	PROPN
ftr-394	1516	3	denied	deny	VERB
ftr-394	1516	4	the	the	DET
ftr-394	1516	5	refund	refund	NOUN
ftr-394	1516	6	claim	claim	NOUN
ftr-394	1516	7	as	as	ADP
ftr-394	1516	8	untimely	untimely	ADJ
ftr-394	1516	9	.	.	PUNCT
ftr-394	1517	1	the	the	DET
ftr-394	1517	2	court	court	NOUN
ftr-394	1517	3	sustained	sustain	VERB
ftr-394	1517	4	the	the	DET
ftr-394	1517	5	government	government	NOUN
ftr-394	1517	6	’s	’s	PART
ftr-394	1517	7	position	position	NOUN
ftr-394	1517	8	and	and	CCONJ
ftr-394	1517	9	held	hold	VERB
ftr-394	1517	10	that	that	SCONJ
ftr-394	1517	11	the	the	DET
ftr-394	1517	12	doctrine	doctrine	NOUN
ftr-394	1517	13	of	of	ADP
ftr-394	1517	14	equitable	equitable	ADJ
ftr-394	1517	15	recoupment	recoupment	NOUN
ftr-394	1517	16	was	be	AUX
ftr-394	1517	17	not	not	PART
ftr-394	1517	18	applicable	applicable	ADJ
ftr-394	1517	19	to	to	PART
ftr-394	1517	20	provide	provide	VERB
ftr-394	1517	21	an	an	DET
ftr-394	1517	22	independent	independent	ADJ
ftr-394	1517	23	basis	basis	NOUN
ftr-394	1517	24	for	for	ADP
ftr-394	1517	25	jurisdiction	jurisdiction	NOUN
ftr-394	1517	26	.	.	PUNCT
ftr-394	1518	1	the	the	DET
ftr-394	1518	2	court	court	NOUN
ftr-394	1518	3	is	be	AUX
ftr-394	1518	4	not	not	PART
ftr-394	1518	5	unsympathetic	unsympathetic	ADJ
ftr-394	1518	6	to	to	ADP
ftr-394	1518	7	the	the	DET
ftr-394	1518	8	arguably	arguably	ADV
ftr-394	1518	9	inequitable	inequitable	ADJ
ftr-394	1518	10	and	and	CCONJ
ftr-394	1518	11	harsh	harsh	ADJ
ftr-394	1518	12	result	result	NOUN
ftr-394	1518	13	in	in	ADP
ftr-394	1518	14	this	this	DET
ftr-394	1518	15	case	case	NOUN
ftr-394	1518	16	.	.	PUNCT
ftr-394	1519	1	however	however	ADV
ftr-394	1519	2	,	,	PUNCT
ftr-394	1519	3	in	in	ADP
ftr-394	1519	4	the	the	DET
ftr-394	1519	5	field	field	NOUN
ftr-394	1519	6	of	of	ADP
ftr-394	1519	7	taxation	taxation	NOUN
ftr-394	1519	8	,	,	PUNCT
ftr-394	1519	9	statutes	statute	NOUN
ftr-394	1519	10	of	of	ADP
ftr-394	1519	11	limitation	limitation	NOUN
ftr-394	1519	12	sometimes	sometimes	ADV
ftr-394	1519	13	enure	enure	VERB
ftr-394	1519	14	to	to	ADP
ftr-394	1519	15	the	the	DET
ftr-394	1519	16	benefit	benefit	NOUN
ftr-394	1519	17	of	of	ADP
ftr-394	1519	18	the	the	DET
ftr-394	1519	19	government	government	NOUN
ftr-394	1519	20	,	,	PUNCT
ftr-394	1519	21	and	and	CCONJ
ftr-394	1519	22	at	at	ADP
ftr-394	1519	23	other	other	ADJ
ftr-394	1519	24	times	time	NOUN
ftr-394	1519	25	they	they	PRON
ftr-394	1519	26	work	work	VERB
ftr-394	1519	27	to	to	ADP
ftr-394	1519	28	the	the	DET
ftr-394	1519	29	taxpayer	taxpayer	NOUN
ftr-394	1519	30	’s	’s	PART
ftr-394	1519	31	advantage	advantage	NOUN
ftr-394	1519	32	.	.	PUNCT
ftr-394	1520	1	...	...	PUNCT
ftr-394	1521	1	the	the	DET
ftr-394	1521	2	instant	instant	ADJ
ftr-394	1521	3	plaintiffs	plaintiff	NOUN
ftr-394	1521	4	are	be	AUX
ftr-394	1521	5	also	also	ADV
ftr-394	1521	6	not	not	PART
ftr-394	1521	7	entirely	entirely	ADV
ftr-394	1521	8	free	free	ADJ
ftr-394	1521	9	from	from	ADP
ftr-394	1521	10	fault	fault	NOUN
ftr-394	1521	11	.	.	PUNCT
ftr-394	1522	1	the	the	DET
ftr-394	1522	2	internal	internal	PROPN
ftr-394	1522	3	revenue	revenue	NOUN
ftr-394	1522	4	code	code	NOUN
ftr-394	1522	5	contains	contain	VERB
ftr-394	1522	6	provisions	provision	NOUN
ftr-394	1522	7	for	for	ADP
ftr-394	1522	8	extending	extend	VERB
ftr-394	1522	9	the	the	DET
ftr-394	1522	10	limitations	limitation	NOUN
ftr-394	1522	11	period	period	NOUN
ftr-394	1522	12	upon	upon	SCONJ
ftr-394	1522	13	mutual	mutual	ADJ
ftr-394	1522	14	agreement	agreement	NOUN
ftr-394	1522	15	of	of	ADP
ftr-394	1522	16	the	the	DET
ftr-394	1522	17	parties	party	NOUN
ftr-394	1522	18	.	.	PUNCT
ftr-394	1523	1	see	see	VERB
ftr-394	1523	2	,	,	PUNCT
ftr-394	1523	3	26	26	NUM
ftr-394	1523	4	u.s.c	u.s.c	ADJ
ftr-394	1523	5	.	.	PUNCT
ftr-394	1524	1	§	§	PROPN
ftr-394	1524	2	§	§	PROPN
ftr-394	1524	3	6501(c)(4	6501(c)(4	NUM
ftr-394	1524	4	)	)	PUNCT
ftr-394	1524	5	&	&	CCONJ
ftr-394	1524	6	6511(c	6511(c	NUM
ftr-394	1524	7	)	)	PUNCT
ftr-394	1524	8	,	,	PUNCT
ftr-394	1524	9	yet	yet	CCONJ
ftr-394	1524	10	there	there	PRON
ftr-394	1524	11	is	be	VERB
ftr-394	1524	12	no	no	DET
ftr-394	1524	13	indication	indication	NOUN
ftr-394	1524	14	that	that	SCONJ
ftr-394	1524	15	the	the	DET
ftr-394	1524	16	taxpayers	taxpayer	NOUN
ftr-394	1524	17	here	here	ADV
ftr-394	1524	18	availed	avail	VERB
ftr-394	1524	19	themselves	themselves	PRON
ftr-394	1524	20	of	of	ADP
ftr-394	1524	21	that	that	DET
ftr-394	1524	22	opportunity	opportunity	NOUN
ftr-394	1524	23	during	during	ADP
ftr-394	1524	24	the	the	DET
ftr-394	1524	25	pendency	pendency	NOUN
ftr-394	1524	26	of	of	ADP
ftr-394	1524	27	the	the	DET
ftr-394	1524	28	proceedings	proceeding	NOUN
ftr-394	1524	29	against	against	ADP
ftr-394	1524	30	new	new	ADJ
ftr-394	1524	31	day	day	NOUN
ftr-394	1524	32	.	.	PUNCT
ftr-394	1525	1	5	5	X
ftr-394	1525	2	.	.	X
ftr-394	1525	3	esbt	esbt	NOUN
ftr-394	1525	4	allowed	allow	VERB
ftr-394	1525	5	to	to	PART
ftr-394	1525	6	deduct	deduct	VERB
ftr-394	1525	7	acquisition	acquisition	NOUN
ftr-394	1525	8	indebtedness	indebtedness	NOUN
ftr-394	1525	9	from	from	ADP
ftr-394	1525	10	its	its	PRON
ftr-394	1525	11	share	share	NOUN
ftr-394	1525	12	of	of	ADP
ftr-394	1525	13	s	s	NOUN
ftr-394	1525	14	corporation	corporation	NOUN
ftr-394	1525	15	income	income	NOUN
ftr-394	1525	16	.	.	PUNCT
ftr-394	1526	1	for	for	ADP
ftr-394	1526	2	tax	tax	NOUN
ftr-394	1526	3	years	year	NOUN
ftr-394	1526	4	beginning	begin	VERB
ftr-394	1526	5	after	after	ADP
ftr-394	1526	6	12/31/06	12/31/06	PROPN
ftr-394	1526	7	,	,	PUNCT
ftr-394	1526	8	the	the	DET
ftr-394	1526	9	2007	2007	NUM
ftr-394	1526	10	act	act	NOUN
ftr-394	1526	11	,	,	PUNCT
ftr-394	1526	12	§	§	PROPN
ftr-394	1526	13	8236(a	8236(a	NUM
ftr-394	1526	14	)	)	PUNCT
ftr-394	1526	15	,	,	PUNCT
ftr-394	1526	16	amends	amend	VERB
ftr-394	1526	17	code	code	PROPN
ftr-394	1526	18	§	§	PROPN
ftr-394	1526	19	641(c)(2	641(c)(2	NUM
ftr-394	1526	20	)	)	PUNCT
ftr-394	1526	21	to	to	PART
ftr-394	1526	22	allow	allow	VERB
ftr-394	1526	23	an	an	DET
ftr-394	1526	24	electing	electing	ADJ
ftr-394	1526	25	small	small	ADJ
ftr-394	1526	26	business	business	NOUN
ftr-394	1526	27	trust	trust	NOUN
ftr-394	1526	28	(	(	PUNCT
ftr-394	1526	29	a	a	DET
ftr-394	1526	30	permitted	permit	VERB
ftr-394	1526	31	s	s	PROPN
ftr-394	1526	32	corporation	corporation	NOUN
ftr-394	1526	33	shareholder	shareholder	NOUN
ftr-394	1526	34	)	)	PUNCT
ftr-394	1526	35	to	to	PART
ftr-394	1526	36	deduct	deduct	VERB
ftr-394	1526	37	interest	interest	NOUN
ftr-394	1526	38	paid	pay	VERB
ftr-394	1526	39	on	on	ADP
ftr-394	1526	40	debt	debt	NOUN
ftr-394	1526	41	incurred	incur	VERB
ftr-394	1526	42	to	to	PART
ftr-394	1526	43	acquire	acquire	VERB
ftr-394	1526	44	the	the	DET
ftr-394	1526	45	s	s	PROPN
ftr-394	1526	46	corporation	corporation	NOUN
ftr-394	1526	47	stock	stock	NOUN
ftr-394	1526	48	against	against	ADP
ftr-394	1526	49	its	its	PRON
ftr-394	1526	50	share	share	NOUN
ftr-394	1526	51	of	of	ADP
ftr-394	1526	52	s	s	PART
ftr-394	1526	53	corporation	corporation	NOUN
ftr-394	1526	54	taxable	taxable	ADJ
ftr-394	1526	55	income	income	NOUN
ftr-394	1526	56	.	.	PUNCT
ftr-394	1527	1	an	an	DET
ftr-394	1527	2	esbt	esbt	NOUN
ftr-394	1527	3	is	be	AUX
ftr-394	1527	4	taxable	taxable	ADJ
ftr-394	1527	5	at	at	ADP
ftr-394	1527	6	the	the	DET
ftr-394	1527	7	top	top	ADJ
ftr-394	1527	8	corporate	corporate	ADJ
ftr-394	1527	9	rate	rate	NOUN
ftr-394	1527	10	on	on	ADP
ftr-394	1527	11	its	its	PRON
ftr-394	1527	12	share	share	NOUN
ftr-394	1527	13	of	of	ADP
ftr-394	1527	14	s	s	NOUN
ftr-394	1527	15	corporation	corporation	NOUN
ftr-394	1527	16	income	income	NOUN
ftr-394	1527	17	.	.	PUNCT
ftr-394	1528	1	thus	thus	ADV
ftr-394	1528	2	,	,	PUNCT
ftr-394	1528	3	the	the	DET
ftr-394	1528	4	interest	interest	NOUN
ftr-394	1528	5	deduction	deduction	NOUN
ftr-394	1528	6	offsets	offset	VERB
ftr-394	1528	7	income	income	NOUN
ftr-394	1528	8	at	at	ADP
ftr-394	1528	9	the	the	DET
ftr-394	1528	10	highest	high	ADJ
ftr-394	1528	11	rate	rate	NOUN
ftr-394	1528	12	.	.	PUNCT
ftr-394	1529	1	6	6	X
ftr-394	1529	2	.	.	X
ftr-394	1529	3	qsub	qsub	PROPN
ftr-394	1529	4	stock	stock	NOUN
ftr-394	1529	5	sale	sale	NOUN
ftr-394	1529	6	treated	treat	VERB
ftr-394	1529	7	as	as	ADP
ftr-394	1529	8	an	an	DET
ftr-394	1529	9	asset	asset	NOUN
ftr-394	1529	10	sale	sale	NOUN
ftr-394	1529	11	.	.	PUNCT
ftr-394	1530	1	the	the	DET
ftr-394	1530	2	2007	2007	NUM
ftr-394	1530	3	act	act	NOUN
ftr-394	1530	4	,	,	PUNCT
ftr-394	1530	5	§	§	PROPN
ftr-394	1530	6	8234(a	8234(a	NOUN
ftr-394	1530	7	)	)	PUNCT
ftr-394	1530	8	,	,	PUNCT
ftr-394	1530	9	amends	amend	VERB
ftr-394	1530	10	code	code	PROPN
ftr-394	1530	11	§	§	PROPN
ftr-394	1530	12	1361(b)(3)(c)(ii	1361(b)(3)(c)(ii	NUM
ftr-394	1530	13	)	)	PUNCT
ftr-394	1530	14	,	,	PUNCT
ftr-394	1530	15	to	to	PART
ftr-394	1530	16	provide	provide	VERB
ftr-394	1530	17	that	that	DET
ftr-394	1530	18	failure	failure	NOUN
ftr-394	1530	19	to	to	PART
ftr-394	1530	20	meet	meet	VERB
ftr-394	1530	21	the	the	DET
ftr-394	1530	22	100	100	NUM
ftr-394	1530	23	percent	percent	NOUN
ftr-394	1530	24	ownership	ownership	NOUN
ftr-394	1530	25	requirement	requirement	NOUN
ftr-394	1530	26	to	to	PART
ftr-394	1530	27	qualify	qualify	VERB
ftr-394	1530	28	an	an	DET
ftr-394	1530	29	s	s	NOUN
ftr-394	1530	30	corporation	corporation	NOUN
ftr-394	1530	31	subsidiary	subsidiary	NOUN
ftr-394	1530	32	as	as	ADP
ftr-394	1530	33	a	a	DET
ftr-394	1530	34	qsub	qsub	NOUN
ftr-394	1530	35	because	because	SCONJ
ftr-394	1530	36	of	of	ADP
ftr-394	1530	37	a	a	DET
ftr-394	1530	38	stock	stock	NOUN
ftr-394	1530	39	sale	sale	NOUN
ftr-394	1530	40	will	will	AUX
ftr-394	1530	41	cause	cause	VERB
ftr-394	1530	42	the	the	DET
ftr-394	1530	43	stock	stock	NOUN
ftr-394	1530	44	sale	sale	NOUN
ftr-394	1530	45	to	to	PART
ftr-394	1530	46	be	be	AUX
ftr-394	1530	47	treated	treat	VERB
ftr-394	1530	48	as	as	ADP
ftr-394	1530	49	a	a	DET
ftr-394	1530	50	sale	sale	NOUN
ftr-394	1530	51	of	of	ADP
ftr-394	1530	52	qsub	qsub	ADJ
ftr-394	1530	53	assets	asset	NOUN
ftr-394	1530	54	in	in	ADP
ftr-394	1530	55	proportion	proportion	NOUN
ftr-394	1530	56	to	to	ADP
ftr-394	1530	57	the	the	DET
ftr-394	1530	58	stock	stock	NOUN
ftr-394	1530	59	sale	sale	NOUN
ftr-394	1530	60	.	.	PUNCT
ftr-394	1531	1	the	the	DET
ftr-394	1531	2	deemed	deem	VERB
ftr-394	1531	3	786	786	NUM
ftr-394	1531	4	florida	florida	PROPN
ftr-394	1531	5	tax	tax	NOUN
ftr-394	1531	6	review	review	NOUN
ftr-394	1531	7	[	[	X
ftr-394	1531	8	vol	vol	NOUN
ftr-394	1531	9	.	.	PUNCT
ftr-394	1531	10	8	8	NUM
ftr-394	1531	11	:	:	PUNCT
ftr-394	1531	12	si	si	NOUN
ftr-394	1531	13	asset	asset	NOUN
ftr-394	1531	14	sale	sale	NOUN
ftr-394	1531	15	is	be	AUX
ftr-394	1531	16	followed	follow	VERB
ftr-394	1531	17	by	by	ADP
ftr-394	1531	18	a	a	DET
ftr-394	1531	19	deemed	deem	VERB
ftr-394	1531	20	§	§	PROPN
ftr-394	1531	21	351	351	NUM
ftr-394	1531	22	transfer	transfer	NOUN
ftr-394	1531	23	of	of	ADP
ftr-394	1531	24	assets	asset	NOUN
ftr-394	1531	25	and	and	CCONJ
ftr-394	1531	26	assumption	assumption	NOUN
ftr-394	1531	27	of	of	ADP
ftr-394	1531	28	liabilities	liability	NOUN
ftr-394	1531	29	by	by	ADP
ftr-394	1531	30	the	the	DET
ftr-394	1531	31	former	former	ADJ
ftr-394	1531	32	qsub	qsub	X
ftr-394	1531	33	.	.	PUNCT
ftr-394	1532	1	the	the	DET
ftr-394	1532	2	legislative	legislative	ADJ
ftr-394	1532	3	history	history	NOUN
ftr-394	1532	4	states	state	VERB
ftr-394	1532	5	that	that	SCONJ
ftr-394	1532	6	where	where	SCONJ
ftr-394	1532	7	the	the	DET
ftr-394	1532	8	s	s	PROPN
ftr-394	1532	9	corporation	corporation	NOUN
ftr-394	1532	10	sells	sell	VERB
ftr-394	1532	11	21	21	NUM
ftr-394	1532	12	percent	percent	NOUN
ftr-394	1532	13	of	of	ADP
ftr-394	1532	14	the	the	DET
ftr-394	1532	15	stock	stock	NOUN
ftr-394	1532	16	,	,	PUNCT
ftr-394	1532	17	it	it	PRON
ftr-394	1532	18	will	will	AUX
ftr-394	1532	19	be	be	AUX
ftr-394	1532	20	treated	treat	VERB
ftr-394	1532	21	as	as	ADP
ftr-394	1532	22	selling	sell	VERB
ftr-394	1532	23	21	21	NUM
ftr-394	1532	24	percent	percent	NOUN
ftr-394	1532	25	of	of	ADP
ftr-394	1532	26	the	the	DET
ftr-394	1532	27	qsub	qsub	PROPN
ftr-394	1532	28	assets	assets	PROPN
ftr-394	1532	29	.	.	PUNCT
ftr-394	1533	1	section	section	NOUN
ftr-394	1533	2	351	351	NUM
ftr-394	1533	3	will	will	AUX
ftr-394	1533	4	apply	apply	VERB
ftr-394	1533	5	to	to	ADP
ftr-394	1533	6	the	the	DET
ftr-394	1533	7	transaction	transaction	NOUN
ftr-394	1533	8	(	(	PUNCT
ftr-394	1533	9	even	even	ADV
ftr-394	1533	10	though	though	SCONJ
ftr-394	1533	11	there	there	PRON
ftr-394	1533	12	is	be	VERB
ftr-394	1533	13	a	a	DET
ftr-394	1533	14	loss	loss	NOUN
ftr-394	1533	15	of	of	ADP
ftr-394	1533	16	control	control	NOUN
ftr-394	1533	17	)	)	PUNCT
ftr-394	1533	18	,	,	PUNCT
ftr-394	1533	19	so	so	CCONJ
ftr-394	1533	20	gain	gain	NOUN
ftr-394	1533	21	is	be	AUX
ftr-394	1533	22	limited	limit	VERB
ftr-394	1533	23	to	to	ADP
ftr-394	1533	24	21	21	NUM
ftr-394	1533	25	percent	percent	NOUN
ftr-394	1533	26	.	.	PUNCT
ftr-394	1534	1	7	7	X
ftr-394	1534	2	.	.	X
ftr-394	1534	3	s	s	PART
ftr-394	1534	4	corporation	corporation	NOUN
ftr-394	1534	5	passive	passive	ADJ
ftr-394	1534	6	investment	investment	NOUN
ftr-394	1534	7	income	income	NOUN
ftr-394	1534	8	no	no	ADV
ftr-394	1534	9	longer	long	ADV
ftr-394	1534	10	includes	include	VERB
ftr-394	1534	11	gains	gain	NOUN
ftr-394	1534	12	on	on	ADP
ftr-394	1534	13	sales	sale	NOUN
ftr-394	1534	14	of	of	ADP
ftr-394	1534	15	stocks	stock	NOUN
ftr-394	1534	16	and	and	CCONJ
ftr-394	1534	17	securities	security	NOUN
ftr-394	1534	18	.	.	PUNCT
ftr-394	1535	1	the	the	DET
ftr-394	1535	2	2007	2007	NUM
ftr-394	1535	3	act	act	NOUN
ftr-394	1535	4	,	,	PUNCT
ftr-394	1535	5	§	§	PROPN
ftr-394	1535	6	8231(a	8231(a	ADP
ftr-394	1535	7	)	)	PUNCT
ftr-394	1535	8	,	,	PUNCT
ftr-394	1535	9	amends	amend	VERB
ftr-394	1535	10	code	code	PROPN
ftr-394	1535	11	§	§	PROPN
ftr-394	1535	12	1362(d)(3)(c	1362(d)(3)(c	NUM
ftr-394	1535	13	)	)	PUNCT
ftr-394	1535	14	to	to	PART
ftr-394	1535	15	exclude	exclude	VERB
ftr-394	1535	16	gain	gain	NOUN
ftr-394	1535	17	from	from	ADP
ftr-394	1535	18	the	the	DET
ftr-394	1535	19	sale	sale	NOUN
ftr-394	1535	20	of	of	ADP
ftr-394	1535	21	stock	stock	NOUN
ftr-394	1535	22	or	or	CCONJ
ftr-394	1535	23	securities	security	NOUN
ftr-394	1535	24	from	from	ADP
ftr-394	1535	25	the	the	DET
ftr-394	1535	26	definition	definition	NOUN
ftr-394	1535	27	of	of	ADP
ftr-394	1535	28	passive	passive	ADJ
ftr-394	1535	29	investment	investment	NOUN
ftr-394	1535	30	income	income	NOUN
ftr-394	1535	31	of	of	ADP
ftr-394	1535	32	an	an	DET
ftr-394	1535	33	s	s	NOUN
ftr-394	1535	34	corporation	corporation	NOUN
ftr-394	1535	35	with	with	ADP
ftr-394	1535	36	earnings	earning	NOUN
ftr-394	1535	37	and	and	CCONJ
ftr-394	1535	38	profits	profit	NOUN
ftr-394	1535	39	for	for	ADP
ftr-394	1535	40	purposes	purpose	NOUN
ftr-394	1535	41	of	of	ADP
ftr-394	1535	42	the	the	DET
ftr-394	1535	43	§	§	ADJ
ftr-394	1535	44	1375	1375	NUM
ftr-394	1535	45	tax	tax	NOUN
ftr-394	1535	46	and	and	CCONJ
ftr-394	1535	47	termination	termination	NOUN
ftr-394	1535	48	of	of	ADP
ftr-394	1535	49	s	s	NOUN
ftr-394	1535	50	status	status	NOUN
ftr-394	1535	51	under	under	ADP
ftr-394	1535	52	§	§	PROPN
ftr-394	1535	53	1362(d)(3	1362(d)(3	NUM
ftr-394	1535	54	)	)	PUNCT
ftr-394	1535	55	.	.	PUNCT
ftr-394	1536	1	the	the	DET
ftr-394	1536	2	§	§	PROPN
ftr-394	1536	3	1375	1375	NUM
ftr-394	1536	4	tax	tax	NOUN
ftr-394	1536	5	is	be	AUX
ftr-394	1536	6	imposed	impose	VERB
ftr-394	1536	7	on	on	ADP
ftr-394	1536	8	an	an	DET
ftr-394	1536	9	s	s	NOUN
ftr-394	1536	10	corporation	corporation	NOUN
ftr-394	1536	11	with	with	ADP
ftr-394	1536	12	earnings	earning	NOUN
ftr-394	1536	13	and	and	CCONJ
ftr-394	1536	14	profits	profit	NOUN
ftr-394	1536	15	if	if	SCONJ
ftr-394	1536	16	it	it	PRON
ftr-394	1536	17	has	have	VERB
ftr-394	1536	18	passive	passive	ADJ
ftr-394	1536	19	investment	investment	NOUN
ftr-394	1536	20	income	income	NOUN
ftr-394	1536	21	in	in	ADP
ftr-394	1536	22	excess	excess	NOUN
ftr-394	1536	23	of	of	ADP
ftr-394	1536	24	25	25	NUM
ftr-394	1536	25	percent	percent	NOUN
ftr-394	1536	26	of	of	ADP
ftr-394	1536	27	gross	gross	ADJ
ftr-394	1536	28	receipts	receipt	NOUN
ftr-394	1536	29	.	.	PUNCT
ftr-394	1537	1	section	section	NOUN
ftr-394	1537	2	1362(d)(3	1362(d)(3	NUM
ftr-394	1537	3	)	)	PUNCT
ftr-394	1537	4	will	will	AUX
ftr-394	1537	5	cause	cause	VERB
ftr-394	1537	6	termination	termination	NOUN
ftr-394	1537	7	of	of	ADP
ftr-394	1537	8	the	the	DET
ftr-394	1537	9	s	s	NOUN
ftr-394	1537	10	election	election	NOUN
ftr-394	1537	11	if	if	SCONJ
ftr-394	1537	12	that	that	DET
ftr-394	1537	13	situation	situation	NOUN
ftr-394	1537	14	occurs	occur	VERB
ftr-394	1537	15	for	for	ADP
ftr-394	1537	16	three	three	NUM
ftr-394	1537	17	consecutive	consecutive	ADJ
ftr-394	1537	18	taxable	taxable	ADJ
ftr-394	1537	19	years	year	NOUN
ftr-394	1537	20	.	.	PUNCT
ftr-394	1538	1	8	8	NUM
ftr-394	1538	2	.	.	PUNCT
ftr-394	1538	3	pre-1983	pre-1983	PROPN
ftr-394	1538	4	s	s	PART
ftr-394	1538	5	corporation	corporation	NOUN
ftr-394	1538	6	earnings	earning	NOUN
ftr-394	1538	7	and	and	CCONJ
ftr-394	1538	8	profits	profit	NOUN
ftr-394	1538	9	disappear	disappear	VERB
ftr-394	1538	10	.	.	PUNCT
ftr-394	1539	1	the	the	DET
ftr-394	1539	2	2007	2007	NUM
ftr-394	1539	3	act	act	NOUN
ftr-394	1539	4	,	,	PUNCT
ftr-394	1539	5	§	§	PROPN
ftr-394	1539	6	8235	8235	NUM
ftr-394	1539	7	,	,	PUNCT
ftr-394	1539	8	provides	provide	VERB
ftr-394	1539	9	that	that	SCONJ
ftr-394	1539	10	a	a	DET
ftr-394	1539	11	corporation	corporation	NOUN
ftr-394	1539	12	that	that	PRON
ftr-394	1539	13	was	be	AUX
ftr-394	1539	14	not	not	PART
ftr-394	1539	15	an	an	DET
ftr-394	1539	16	s	s	NOUN
ftr-394	1539	17	corporation	corporation	NOUN
ftr-394	1539	18	for	for	ADP
ftr-394	1539	19	its	its	PRON
ftr-394	1539	20	first	first	ADJ
ftr-394	1539	21	taxable	taxable	ADJ
ftr-394	1539	22	year	year	NOUN
ftr-394	1539	23	beginning	begin	VERB
ftr-394	1539	24	after	after	ADP
ftr-394	1539	25	12/31/96	12/31/96	PROPN
ftr-394	1539	26	,	,	PUNCT
ftr-394	1539	27	may	may	AUX
ftr-394	1539	28	reduce	reduce	VERB
ftr-394	1539	29	accumulated	accumulated	ADJ
ftr-394	1539	30	earnings	earning	NOUN
ftr-394	1539	31	and	and	CCONJ
ftr-394	1539	32	profits	profit	NOUN
ftr-394	1539	33	by	by	ADP
ftr-394	1539	34	an	an	DET
ftr-394	1539	35	amount	amount	NOUN
ftr-394	1539	36	equal	equal	ADJ
ftr-394	1539	37	to	to	ADP
ftr-394	1539	38	the	the	DET
ftr-394	1539	39	portion	portion	NOUN
ftr-394	1539	40	of	of	ADP
ftr-394	1539	41	any	any	DET
ftr-394	1539	42	e&p	e&p	PROPN
ftr-394	1539	43	accumulated	accumulate	VERB
ftr-394	1539	44	in	in	ADP
ftr-394	1539	45	pre-1983	pre-1983	NOUN
ftr-394	1539	46	s	s	PART
ftr-394	1539	47	corporation	corporation	NOUN
ftr-394	1539	48	years	year	NOUN
ftr-394	1539	49	.	.	PUNCT
ftr-394	1540	1	the	the	DET
ftr-394	1540	2	small	small	ADJ
ftr-394	1540	3	business	business	NOUN
ftr-394	1540	4	job	job	NOUN
ftr-394	1540	5	protection	protection	NOUN
ftr-394	1540	6	act	act	PROPN
ftr-394	1540	7	of	of	ADP
ftr-394	1540	8	1996	1996	NUM
ftr-394	1540	9	had	have	AUX
ftr-394	1540	10	already	already	ADV
ftr-394	1540	11	eliminated	eliminate	VERB
ftr-394	1540	12	pre-1983	pre-1983	NOUN
ftr-394	1540	13	s	s	PART
ftr-394	1540	14	corporation	corporation	NOUN
ftr-394	1540	15	e&p	e&p	PROPN
ftr-394	1540	16	for	for	ADP
ftr-394	1540	17	a	a	DET
ftr-394	1540	18	corporation	corporation	NOUN
ftr-394	1540	19	that	that	PRON
ftr-394	1540	20	was	be	AUX
ftr-394	1540	21	an	an	DET
ftr-394	1540	22	s	s	NOUN
ftr-394	1540	23	corporation	corporation	NOUN
ftr-394	1540	24	for	for	ADP
ftr-394	1540	25	its	its	PRON
ftr-394	1540	26	first	first	ADJ
ftr-394	1540	27	taxable	taxable	ADJ
ftr-394	1540	28	year	year	NOUN
ftr-394	1540	29	beginning	begin	VERB
ftr-394	1540	30	after	after	ADP
ftr-394	1540	31	12/31/96	12/31/96	PROPN
ftr-394	1540	32	.	.	PROPN
ftr-394	1540	33	9	9	NUM
ftr-394	1540	34	.	.	X
ftr-394	1541	1	a	a	DET
ftr-394	1541	2	little	little	ADJ
ftr-394	1541	3	help	help	NOUN
ftr-394	1541	4	for	for	ADP
ftr-394	1541	5	s	s	NOUN
ftr-394	1541	6	corporation	corporation	NOUN
ftr-394	1541	7	banks	bank	NOUN
ftr-394	1541	8	.	.	PUNCT
ftr-394	1542	1	the	the	DET
ftr-394	1542	2	2007	2007	NUM
ftr-394	1542	3	act	act	NOUN
ftr-394	1542	4	,	,	PUNCT
ftr-394	1542	5	§	§	PROPN
ftr-394	1542	6	8233	8233	NUM
ftr-394	1542	7	,	,	PUNCT
ftr-394	1542	8	allows	allow	VERB
ftr-394	1542	9	banks	bank	NOUN
ftr-394	1542	10	that	that	PRON
ftr-394	1542	11	elect	elect	PROPN
ftr-394	1542	12	s	s	PART
ftr-394	1542	13	corporation	corporation	NOUN
ftr-394	1542	14	status	status	NOUN
ftr-394	1542	15	to	to	PART
ftr-394	1542	16	account	account	VERB
ftr-394	1542	17	for	for	ADP
ftr-394	1542	18	§	§	PROPN
ftr-394	1542	19	481	481	NUM
ftr-394	1542	20	adjustments	adjustment	NOUN
ftr-394	1542	21	incurred	incur	VERB
ftr-394	1542	22	because	because	SCONJ
ftr-394	1542	23	of	of	ADP
ftr-394	1542	24	a	a	DET
ftr-394	1542	25	change	change	NOUN
ftr-394	1542	26	in	in	ADP
ftr-394	1542	27	the	the	DET
ftr-394	1542	28	reserve	reserve	NOUN
ftr-394	1542	29	method	method	NOUN
ftr-394	1542	30	for	for	ADP
ftr-394	1542	31	bad	bad	ADJ
ftr-394	1542	32	debts	debt	NOUN
ftr-394	1542	33	in	in	ADP
ftr-394	1542	34	the	the	DET
ftr-394	1542	35	first	first	ADJ
ftr-394	1542	36	taxable	taxable	ADJ
ftr-394	1542	37	year	year	NOUN
ftr-394	1542	38	for	for	ADP
ftr-394	1542	39	which	which	PRON
ftr-394	1542	40	the	the	DET
ftr-394	1542	41	s	s	NOUN
ftr-394	1542	42	election	election	NOUN
ftr-394	1542	43	is	be	AUX
ftr-394	1542	44	in	in	ADP
ftr-394	1542	45	effect	effect	NOUN
ftr-394	1542	46	.	.	PUNCT
ftr-394	1543	1	section	section	NOUN
ftr-394	1543	2	8232(a	8232(a	NOUN
ftr-394	1543	3	)	)	PUNCT
ftr-394	1544	1	of	of	ADP
ftr-394	1544	2	the	the	DET
ftr-394	1544	3	2007	2007	NUM
ftr-394	1544	4	act	act	NOUN
ftr-394	1544	5	amends	amend	NOUN
ftr-394	1544	6	code	code	PROPN
ftr-394	1544	7	§	§	PROPN
ftr-394	1544	8	1361(f)(2)(a	1361(f)(2)(a	NUM
ftr-394	1544	9	)	)	PUNCT
ftr-394	1544	10	to	to	PART
ftr-394	1544	11	provide	provide	VERB
ftr-394	1544	12	that	that	SCONJ
ftr-394	1544	13	restricted	restrict	VERB
ftr-394	1544	14	stock	stock	NOUN
ftr-394	1544	15	held	hold	VERB
ftr-394	1544	16	by	by	ADP
ftr-394	1544	17	an	an	DET
ftr-394	1544	18	individual	individual	NOUN
ftr-394	1544	19	in	in	ADP
ftr-394	1544	20	order	order	NOUN
ftr-394	1544	21	to	to	PART
ftr-394	1544	22	serve	serve	VERB
ftr-394	1544	23	as	as	SCONJ
ftr-394	1544	24	a	a	DET
ftr-394	1544	25	bank	bank	NOUN
ftr-394	1544	26	director	director	NOUN
ftr-394	1544	27	will	will	AUX
ftr-394	1544	28	not	not	PART
ftr-394	1544	29	be	be	AUX
ftr-394	1544	30	treated	treat	VERB
ftr-394	1544	31	as	as	ADP
ftr-394	1544	32	a	a	DET
ftr-394	1544	33	second	second	ADJ
ftr-394	1544	34	class	class	NOUN
ftr-394	1544	35	of	of	ADP
ftr-394	1544	36	stock	stock	NOUN
ftr-394	1544	37	.	.	PUNCT
ftr-394	1545	1	distributions	distribution	NOUN
ftr-394	1545	2	on	on	ADP
ftr-394	1545	3	such	such	ADJ
ftr-394	1545	4	stock	stock	NOUN
ftr-394	1545	5	are	be	AUX
ftr-394	1545	6	includible	includible	ADJ
ftr-394	1545	7	in	in	ADP
ftr-394	1545	8	income	income	NOUN
ftr-394	1545	9	by	by	ADP
ftr-394	1545	10	the	the	DET
ftr-394	1545	11	holder	holder	NOUN
ftr-394	1545	12	and	and	CCONJ
ftr-394	1545	13	deductible	deductible	ADJ
ftr-394	1545	14	by	by	ADP
ftr-394	1545	15	the	the	DET
ftr-394	1545	16	s	s	PROPN
ftr-394	1545	17	corporation	corporation	NOUN
ftr-394	1545	18	.	.	PUNCT
ftr-394	1546	1	10	10	NUM
ftr-394	1546	2	.	.	PUNCT
ftr-394	1547	1	new	new	ADJ
ftr-394	1547	2	additional	additional	ADJ
ftr-394	1547	3	simplified	simplified	ADJ
ftr-394	1547	4	(	(	PUNCT
ftr-394	1547	5	and	and	CCONJ
ftr-394	1547	6	free	free	ADJ
ftr-394	1547	7	)	)	PUNCT
ftr-394	1547	8	method	method	NOUN
ftr-394	1547	9	to	to	PART
ftr-394	1547	10	request	request	VERB
ftr-394	1547	11	relief	relief	NOUN
ftr-394	1547	12	for	for	ADP
ftr-394	1547	13	late	late	ADJ
ftr-394	1547	14	s	s	PART
ftr-394	1547	15	corporation	corporation	NOUN
ftr-394	1547	16	elections	election	NOUN
ftr-394	1547	17	.	.	PUNCT
ftr-394	1548	1	rev	rev	PROPN
ftr-394	1548	2	.	.	PROPN
ftr-394	1548	3	proc	proc	PROPN
ftr-394	1548	4	.	.	PUNCT
ftr-394	1549	1	2007	2007	NUM
ftr-394	1549	2	-	-	SYM
ftr-394	1549	3	62	62	NUM
ftr-394	1549	4	,	,	PUNCT
ftr-394	1549	5	200741	200741	NUM
ftr-394	1549	6	i.r.b	i.r.b	NOUN
ftr-394	1549	7	.	.	PUNCT
ftr-394	1550	1	786	786	NUM
ftr-394	1550	2	(	(	PUNCT
ftr-394	1550	3	10/9/07	10/9/07	NUM
ftr-394	1550	4	)	)	PUNCT
ftr-394	1550	5	.	.	PUNCT
ftr-394	1551	1	this	this	DET
ftr-394	1551	2	revenue	revenue	NOUN
ftr-394	1551	3	procedure	procedure	NOUN
ftr-394	1551	4	supplements	supplement	NOUN
ftr-394	1551	5	rev	rev	VERB
ftr-394	1551	6	.	.	PROPN
ftr-394	1551	7	proc	proc	PROPN
ftr-394	1551	8	.	.	PUNCT
ftr-394	1552	1	2003	2003	NUM
ftr-394	1552	2	-	-	SYM
ftr-394	1552	3	43	43	NUM
ftr-394	1552	4	,	,	PUNCT
ftr-394	1552	5	2003	2003	NUM
ftr-394	1552	6	-	-	SYM
ftr-394	1552	7	1	1	NUM
ftr-394	1552	8	c.b	c.b	PROPN
ftr-394	1552	9	.	.	PROPN
ftr-394	1552	10	998	998	NUM
ftr-394	1552	11	,	,	PUNCT
ftr-394	1552	12	and	and	CCONJ
ftr-394	1552	13	rev	rev	PROPN
ftr-394	1552	14	.	.	PROPN
ftr-394	1552	15	proc	proc	PROPN
ftr-394	1552	16	.	.	PUNCT
ftr-394	1553	1	2004	2004	NUM
ftr-394	1553	2	-	-	SYM
ftr-394	1553	3	48	48	NUM
ftr-394	1553	4	,	,	PUNCT
ftr-394	1553	5	2004	2004	NUM
ftr-394	1553	6	-	-	SYM
ftr-394	1553	7	2	2	NUM
ftr-394	1553	8	c.b	c.b	PROPN
ftr-394	1553	9	.	.	PROPN
ftr-394	1553	10	172	172	NUM
ftr-394	1553	11	,	,	PUNCT
ftr-394	1553	12	and	and	CCONJ
ftr-394	1553	13	provides	provide	VERB
ftr-394	1553	14	an	an	DET
ftr-394	1553	15	additional	additional	ADJ
ftr-394	1553	16	simplified	simplified	ADJ
ftr-394	1553	17	method	method	NOUN
ftr-394	1553	18	for	for	SCONJ
ftr-394	1553	19	certain	certain	ADJ
ftr-394	1553	20	eligible	eligible	ADJ
ftr-394	1553	21	entities	entity	NOUN
ftr-394	1553	22	to	to	PART
ftr-394	1553	23	request	request	VERB
ftr-394	1553	24	relief	relief	NOUN
ftr-394	1553	25	for	for	ADP
ftr-394	1553	26	late	late	ADJ
ftr-394	1553	27	s	s	PART
ftr-394	1553	28	corporation	corporation	NOUN
ftr-394	1553	29	elections	election	NOUN
ftr-394	1553	30	and	and	CCONJ
ftr-394	1553	31	late	late	ADJ
ftr-394	1553	32	entity	entity	NOUN
ftr-394	1553	33	classification	classification	NOUN
ftr-394	1553	34	elections	election	NOUN
ftr-394	1553	35	.	.	PUNCT
ftr-394	1554	1	the	the	DET
ftr-394	1554	2	procedures	procedure	NOUN
ftr-394	1554	3	are	be	AUX
ftr-394	1554	4	in	in	ADP
ftr-394	1554	5	lieu	lieu	NOUN
ftr-394	1554	6	of	of	ADP
ftr-394	1554	7	the	the	DET
ftr-394	1554	8	letter	letter	NOUN
ftr-394	1554	9	ruling	ruling	NOUN
ftr-394	1554	10	process	process	NOUN
ftr-394	1554	11	ordinarily	ordinarily	ADV
ftr-394	1554	12	used	use	VERB
ftr-394	1554	13	to	to	PART
ftr-394	1554	14	obtain	obtain	VERB
ftr-394	1554	15	relief	relief	NOUN
ftr-394	1554	16	for	for	ADP
ftr-394	1554	17	a	a	DET
ftr-394	1554	18	late	late	ADJ
ftr-394	1554	19	s	s	NOUN
ftr-394	1554	20	corporation	corporation	NOUN
ftr-394	1554	21	election	election	NOUN
ftr-394	1554	22	and	and	CCONJ
ftr-394	1554	23	a	a	DET
ftr-394	1554	24	late	late	ADJ
ftr-394	1554	25	corporate	corporate	ADJ
ftr-394	1554	26	2008	2008	NUM
ftr-394	1554	27	]	]	PUNCT
ftr-394	1554	28	recent	recent	ADJ
ftr-394	1554	29	developments	development	NOUN
ftr-394	1554	30	in	in	ADP
ftr-394	1554	31	federal	federal	ADJ
ftr-394	1554	32	income	income	NOUN
ftr-394	1554	33	taxation	taxation	NOUN
ftr-394	1554	34	787	787	NUM
ftr-394	1554	35	classification	classification	NOUN
ftr-394	1554	36	election	election	NOUN
ftr-394	1554	37	filed	file	VERB
ftr-394	1554	38	pursuant	pursuant	ADV
ftr-394	1554	39	to	to	ADP
ftr-394	1554	40	§	§	PROPN
ftr-394	1554	41	1362(b)(5	1362(b)(5	NUM
ftr-394	1554	42	)	)	PUNCT
ftr-394	1554	43	,	,	PUNCT
ftr-394	1554	44	regs	reg	NOUN
ftr-394	1554	45	.	.	PUNCT
ftr-394	1555	1	§	§	PROPN
ftr-394	1555	2	§	§	PROPN
ftr-394	1555	3	301.9100	301.9100	PROPN
ftr-394	1555	4	-	-	SYM
ftr-394	1555	5	1	1	NUM
ftr-394	1555	6	and	and	CCONJ
ftr-394	1555	7	301.9100	301.9100	NUM
ftr-394	1555	8	-	-	SYM
ftr-394	1555	9	3	3	NUM
ftr-394	1555	10	.	.	PUNCT
ftr-394	1556	1	thus	thus	ADV
ftr-394	1556	2	,	,	PUNCT
ftr-394	1556	3	user	user	NOUN
ftr-394	1556	4	fees	fee	NOUN
ftr-394	1556	5	do	do	AUX
ftr-394	1556	6	not	not	PART
ftr-394	1556	7	apply	apply	VERB
ftr-394	1556	8	to	to	ADP
ftr-394	1556	9	corrective	corrective	ADJ
ftr-394	1556	10	actions	action	NOUN
ftr-394	1556	11	under	under	ADP
ftr-394	1556	12	this	this	DET
ftr-394	1556	13	revenue	revenue	NOUN
ftr-394	1556	14	procedure	procedure	NOUN
ftr-394	1556	15	.	.	PUNCT
ftr-394	1557	1	11	11	NUM
ftr-394	1557	2	.	.	PUNCT
ftr-394	1557	3	proposed	propose	VERB
ftr-394	1557	4	regulations	regulation	NOUN
ftr-394	1557	5	implementing	implement	VERB
ftr-394	1557	6	the	the	DET
ftr-394	1557	7	evereasing	evereasing	NOUN
ftr-394	1557	8	standards	standard	NOUN
ftr-394	1557	9	for	for	ADP
ftr-394	1557	10	qualifying	qualify	VERB
ftr-394	1557	11	as	as	ADP
ftr-394	1557	12	an	an	DET
ftr-394	1557	13	s.	s.	PROPN
ftr-394	1557	14	reg-143326	reg-143326	PROPN
ftr-394	1557	15	-	-	PUNCT
ftr-394	1557	16	05	05	PROPN
ftr-394	1557	17	,	,	PUNCT
ftr-394	1557	18	s	s	PART
ftr-394	1557	19	corporation	corporation	NOUN
ftr-394	1557	20	guidance	guidance	NOUN
ftr-394	1557	21	under	under	ADP
ftr-394	1557	22	ajca	ajca	NOUN
ftr-394	1557	23	of	of	ADP
ftr-394	1557	24	2004	2004	NUM
ftr-394	1557	25	and	and	CCONJ
ftr-394	1557	26	goza	goza	PROPN
ftr-394	1557	27	of	of	ADP
ftr-394	1557	28	2005	2005	NUM
ftr-394	1557	29	,	,	PUNCT
ftr-394	1557	30	72	72	NUM
ftr-394	1557	31	f.r	f.r	NOUN
ftr-394	1557	32	.	.	NOUN
ftr-394	1557	33	55132	55132	NUM
ftr-394	1557	34	(	(	PUNCT
ftr-394	1557	35	9/28/07	9/28/07	NUM
ftr-394	1557	36	)	)	PUNCT
ftr-394	1557	37	.	.	PUNCT
ftr-394	1558	1	the	the	DET
ftr-394	1558	2	treasury	treasury	NOUN
ftr-394	1558	3	has	have	AUX
ftr-394	1558	4	published	publish	VERB
ftr-394	1558	5	proposed	propose	VERB
ftr-394	1558	6	amendments	amendment	NOUN
ftr-394	1558	7	to	to	ADP
ftr-394	1558	8	various	various	ADJ
ftr-394	1558	9	regulations	regulation	NOUN
ftr-394	1558	10	under	under	ADP
ftr-394	1558	11	subchapter	subchapter	NOUN
ftr-394	1558	12	s	s	PROPN
ftr-394	1558	13	,	,	PUNCT
ftr-394	1558	14	including	include	VERB
ftr-394	1558	15	,	,	PUNCT
ftr-394	1558	16	among	among	ADP
ftr-394	1558	17	others	other	NOUN
ftr-394	1558	18	,	,	PUNCT
ftr-394	1558	19	prop	prop	NOUN
ftr-394	1558	20	.	.	PUNCT
ftr-394	1558	21	regs	regs	PROPN
ftr-394	1558	22	.	.	PUNCT
ftr-394	1559	1	§	§	PROPN
ftr-394	1559	2	§	§	PROPN
ftr-394	1559	3	1.1361	1.1361	NUM
ftr-394	1559	4	-	-	SYM
ftr-394	1559	5	1(e	1(e	NUM
ftr-394	1559	6	)	)	PUNCT
ftr-394	1559	7	(	(	PUNCT
ftr-394	1559	8	number	number	NOUN
ftr-394	1559	9	of	of	ADP
ftr-394	1559	10	shareholders	shareholder	NOUN
ftr-394	1559	11	)	)	PUNCT
ftr-394	1559	12	;	;	PUNCT
ftr-394	1559	13	1.1361	1.1361	NUM
ftr-394	1559	14	-	-	SYM
ftr-394	1559	15	1(h	1(h	NUM
ftr-394	1559	16	)	)	PUNCT
ftr-394	1559	17	(	(	PUNCT
ftr-394	1559	18	special	special	ADJ
ftr-394	1559	19	rules	rule	NOUN
ftr-394	1559	20	relating	relate	VERB
ftr-394	1559	21	to	to	ADP
ftr-394	1559	22	trusts	trust	NOUN
ftr-394	1559	23	eligible	eligible	ADJ
ftr-394	1559	24	to	to	PART
ftr-394	1559	25	be	be	AUX
ftr-394	1559	26	shareholders	shareholder	NOUN
ftr-394	1559	27	)	)	PUNCT
ftr-394	1559	28	;	;	PUNCT
ftr-394	1559	29	1.1361	1.1361	NUM
ftr-394	1559	30	-	-	SYM
ftr-394	1559	31	1(m	1(m	NUM
ftr-394	1559	32	)	)	PUNCT
ftr-394	1559	33	(	(	PUNCT
ftr-394	1559	34	esbts	esbt	NOUN
ftr-394	1559	35	)	)	PUNCT
ftr-394	1559	36	;	;	PUNCT
ftr-394	1559	37	1.1361	1.1361	NUM
ftr-394	1559	38	-	-	SYM
ftr-394	1559	39	4	4	NUM
ftr-394	1559	40	(	(	PUNCT
ftr-394	1559	41	inadvertent	inadvertent	ADJ
ftr-394	1559	42	terminations	termination	NOUN
ftr-394	1559	43	and	and	CCONJ
ftr-394	1559	44	inadvertently	inadvertently	ADV
ftr-394	1559	45	invalid	invalid	ADJ
ftr-394	1559	46	elections	election	NOUN
ftr-394	1559	47	)	)	PUNCT
ftr-394	1559	48	;	;	PUNCT
ftr-394	1559	49	and	and	CCONJ
ftr-394	1559	50	1.1366	1.1366	NUM
ftr-394	1559	51	-	-	SYM
ftr-394	1559	52	2	2	NUM
ftr-394	1559	53	(	(	PUNCT
ftr-394	1559	54	limitations	limitation	NOUN
ftr-394	1559	55	on	on	ADP
ftr-394	1559	56	deduction	deduction	NOUN
ftr-394	1559	57	of	of	ADP
ftr-394	1559	58	passed	pass	VERB
ftr-394	1559	59	-	-	PUNCT
ftr-394	1559	60	though	though	NOUN
ftr-394	1559	61	losses	loss	NOUN
ftr-394	1559	62	)	)	PUNCT
ftr-394	1559	63	.	.	PUNCT
ftr-394	1560	1	•	•	NUM
ftr-394	1560	2	the	the	DET
ftr-394	1560	3	entire	entire	ADJ
ftr-394	1560	4	state	state	NOUN
ftr-394	1560	5	of	of	ADP
ftr-394	1560	6	arkansas	arkansas	PROPN
ftr-394	1560	7	counts	count	VERB
ftr-394	1560	8	as	as	ADP
ftr-394	1560	9	one	one	NUM
ftr-394	1560	10	shareholder	shareholder	NOUN
ftr-394	1560	11	.	.	PUNCT
ftr-394	1561	1	section	section	NOUN
ftr-394	1561	2	403(b	403(b	PROPN
ftr-394	1561	3	)	)	PUNCT
ftr-394	1561	4	of	of	ADP
ftr-394	1561	5	goza	goza	PROPN
ftr-394	1561	6	amended	amend	VERB
ftr-394	1561	7	§	§	PROPN
ftr-394	1561	8	1361(c)(1)(b)(iii	1361(c)(1)(b)(iii	NUM
ftr-394	1561	9	)	)	PUNCT
ftr-394	1561	10	to	to	PART
ftr-394	1561	11	apply	apply	VERB
ftr-394	1561	12	the	the	DET
ftr-394	1561	13	test	test	NOUN
ftr-394	1561	14	for	for	ADP
ftr-394	1561	15	qualifying	qualify	VERB
ftr-394	1561	16	members	member	NOUN
ftr-394	1561	17	of	of	ADP
ftr-394	1561	18	a	a	DET
ftr-394	1561	19	family	family	NOUN
ftr-394	1561	20	with	with	ADP
ftr-394	1561	21	a	a	DET
ftr-394	1561	22	common	common	ADJ
ftr-394	1561	23	ancestor	ancestor	NOUN
ftr-394	1561	24	not	not	PART
ftr-394	1561	25	more	more	ADJ
ftr-394	1561	26	than	than	ADP
ftr-394	1561	27	six	six	NUM
ftr-394	1561	28	generations	generation	NOUN
ftr-394	1561	29	removed	remove	VERB
ftr-394	1561	30	to	to	ADP
ftr-394	1561	31	the	the	DET
ftr-394	1561	32	latest	late	ADJ
ftr-394	1561	33	of	of	ADP
ftr-394	1561	34	(	(	PUNCT
ftr-394	1561	35	1	1	X
ftr-394	1561	36	)	)	PUNCT
ftr-394	1561	37	the	the	DET
ftr-394	1561	38	date	date	NOUN
ftr-394	1561	39	the	the	DET
ftr-394	1561	40	s	s	NOUN
ftr-394	1561	41	election	election	NOUN
ftr-394	1561	42	is	be	AUX
ftr-394	1561	43	made	make	VERB
ftr-394	1561	44	,	,	PUNCT
ftr-394	1561	45	(	(	PUNCT
ftr-394	1561	46	2	2	X
ftr-394	1561	47	)	)	PUNCT
ftr-394	1561	48	the	the	DET
ftr-394	1561	49	earliest	early	ADJ
ftr-394	1561	50	date	date	NOUN
ftr-394	1561	51	an	an	DET
ftr-394	1561	52	individual	individual	NOUN
ftr-394	1561	53	who	who	PRON
ftr-394	1561	54	is	be	AUX
ftr-394	1561	55	a	a	DET
ftr-394	1561	56	“	"	PUNCT
ftr-394	1561	57	member	member	NOUN
ftr-394	1561	58	of	of	ADP
ftr-394	1561	59	the	the	DET
ftr-394	1561	60	family	family	NOUN
ftr-394	1561	61	”	"	PUNCT
ftr-394	1561	62	holds	hold	VERB
ftr-394	1561	63	stock	stock	NOUN
ftr-394	1561	64	in	in	ADP
ftr-394	1561	65	the	the	DET
ftr-394	1561	66	s	s	PART
ftr-394	1561	67	corporation	corporation	NOUN
ftr-394	1561	68	,	,	PUNCT
ftr-394	1561	69	or	or	CCONJ
ftr-394	1561	70	(	(	PUNCT
ftr-394	1561	71	3	3	X
ftr-394	1561	72	)	)	PUNCT
ftr-394	1561	73	october	october	PROPN
ftr-394	1561	74	22	22	NUM
ftr-394	1561	75	,	,	PUNCT
ftr-394	1561	76	2004	2004	NUM
ftr-394	1561	77	.	.	PUNCT
ftr-394	1562	1	prop	prop	NOUN
ftr-394	1562	2	.	.	PUNCT
ftr-394	1563	1	reg	reg	PROPN
ftr-394	1563	2	.	.	PUNCT
ftr-394	1564	1	§	§	PROPN
ftr-394	1564	2	1.13611(e)(3	1.13611(e)(3	NUM
ftr-394	1564	3	)	)	PUNCT
ftr-394	1564	4	clarifies	clarify	VERB
ftr-394	1564	5	that	that	SCONJ
ftr-394	1564	6	the	the	DET
ftr-394	1564	7	“	"	PUNCT
ftr-394	1564	8	six	six	NUM
ftr-394	1564	9	generation	generation	NOUN
ftr-394	1564	10	”	"	PUNCT
ftr-394	1564	11	test	test	NOUN
ftr-394	1564	12	is	be	AUX
ftr-394	1564	13	applied	apply	VERB
ftr-394	1564	14	only	only	ADV
ftr-394	1564	15	at	at	ADP
ftr-394	1564	16	the	the	DET
ftr-394	1564	17	date	date	NOUN
ftr-394	1564	18	specified	specify	VERB
ftr-394	1564	19	in	in	ADP
ftr-394	1564	20	§	§	PROPN
ftr-394	1564	21	1361(c)(1)(b)(iii	1361(c)(1)(b)(iii	NUM
ftr-394	1564	22	)	)	PUNCT
ftr-394	1564	23	and	and	CCONJ
ftr-394	1564	24	thereafter	thereafter	ADV
ftr-394	1564	25	has	have	VERB
ftr-394	1564	26	no	no	DET
ftr-394	1564	27	continuing	continue	VERB
ftr-394	1564	28	significance	significance	NOUN
ftr-394	1564	29	in	in	ADP
ftr-394	1564	30	limiting	limit	VERB
ftr-394	1564	31	the	the	DET
ftr-394	1564	32	number	number	NOUN
ftr-394	1564	33	of	of	ADP
ftr-394	1564	34	generations	generation	NOUN
ftr-394	1564	35	of	of	ADP
ftr-394	1564	36	a	a	DET
ftr-394	1564	37	family	family	NOUN
ftr-394	1564	38	that	that	PRON
ftr-394	1564	39	may	may	AUX
ftr-394	1564	40	hold	hold	VERB
ftr-394	1564	41	stock	stock	NOUN
ftr-394	1564	42	and	and	CCONJ
ftr-394	1564	43	be	be	AUX
ftr-394	1564	44	treated	treat	VERB
ftr-394	1564	45	as	as	ADP
ftr-394	1564	46	a	a	DET
ftr-394	1564	47	single	single	ADJ
ftr-394	1564	48	shareholder	shareholder	NOUN
ftr-394	1564	49	.	.	PUNCT
ftr-394	1565	1	•	•	NUM
ftr-394	1565	2	section	section	NOUN
ftr-394	1565	3	234	234	NUM
ftr-394	1565	4	of	of	ADP
ftr-394	1565	5	ajca	ajca	PROPN
ftr-394	1565	6	amended	amend	VERB
ftr-394	1565	7	§	§	PROPN
ftr-394	1565	8	1361(e)(2	1361(e)(2	NUM
ftr-394	1565	9	)	)	PUNCT
ftr-394	1565	10	to	to	PART
ftr-394	1565	11	provide	provide	VERB
ftr-394	1565	12	that	that	PRON
ftr-394	1565	13	in	in	ADP
ftr-394	1565	14	determining	determine	VERB
ftr-394	1565	15	an	an	DET
ftr-394	1565	16	esbt	esbt	NOUN
ftr-394	1565	17	’s	’s	PART
ftr-394	1565	18	potential	potential	ADJ
ftr-394	1565	19	current	current	ADJ
ftr-394	1565	20	beneficiaries	beneficiary	NOUN
ftr-394	1565	21	(	(	PUNCT
ftr-394	1565	22	pcbs	pcbs	PROPN
ftr-394	1565	23	)	)	PUNCT
ftr-394	1565	24	,	,	PUNCT
ftr-394	1565	25	powers	power	NOUN
ftr-394	1565	26	of	of	ADP
ftr-394	1565	27	appointment	appointment	NOUN
ftr-394	1565	28	are	be	AUX
ftr-394	1565	29	disregarded	disregard	VERB
ftr-394	1565	30	if	if	SCONJ
ftr-394	1565	31	not	not	PART
ftr-394	1565	32	exercised	exercise	VERB
ftr-394	1565	33	by	by	ADP
ftr-394	1565	34	the	the	DET
ftr-394	1565	35	end	end	NOUN
ftr-394	1565	36	of	of	ADP
ftr-394	1565	37	that	that	DET
ftr-394	1565	38	period	period	NOUN
ftr-394	1565	39	.	.	PUNCT
ftr-394	1566	1	also	also	ADV
ftr-394	1566	2	,	,	PUNCT
ftr-394	1566	3	the	the	DET
ftr-394	1566	4	period	period	NOUN
ftr-394	1566	5	during	during	ADP
ftr-394	1566	6	which	which	PRON
ftr-394	1566	7	an	an	DET
ftr-394	1566	8	esbt	esbt	NOUN
ftr-394	1566	9	may	may	AUX
ftr-394	1566	10	safely	safely	ADV
ftr-394	1566	11	dispose	dispose	VERB
ftr-394	1566	12	of	of	ADP
ftr-394	1566	13	s	s	PART
ftr-394	1566	14	corporation	corporation	NOUN
ftr-394	1566	15	stock	stock	NOUN
ftr-394	1566	16	after	after	SCONJ
ftr-394	1566	17	an	an	DET
ftr-394	1566	18	ineligible	ineligible	ADJ
ftr-394	1566	19	shareholder	shareholder	NOUN
ftr-394	1566	20	becomes	become	VERB
ftr-394	1566	21	a	a	DET
ftr-394	1566	22	pcb	pcb	NOUN
ftr-394	1566	23	was	be	AUX
ftr-394	1566	24	increased	increase	VERB
ftr-394	1566	25	from	from	ADP
ftr-394	1566	26	60	60	NUM
ftr-394	1566	27	days	day	NOUN
ftr-394	1566	28	to	to	ADP
ftr-394	1566	29	one	one	NUM
ftr-394	1566	30	year	year	NOUN
ftr-394	1566	31	.	.	PUNCT
ftr-394	1567	1	prop	prop	NOUN
ftr-394	1567	2	.	.	PUNCT
ftr-394	1568	1	reg	reg	PROPN
ftr-394	1568	2	.	.	PUNCT
ftr-394	1569	1	§	§	PROPN
ftr-394	1569	2	1.1361	1.1361	NUM
ftr-394	1569	3	-	-	SYM
ftr-394	1569	4	1(m)(2)(vi	1(m)(2)(vi	NUM
ftr-394	1569	5	)	)	PUNCT
ftr-394	1569	6	reflects	reflect	VERB
ftr-394	1569	7	these	these	DET
ftr-394	1569	8	changes	change	NOUN
ftr-394	1569	9	.	.	PUNCT
ftr-394	1570	1	all	all	DET
ftr-394	1570	2	members	member	NOUN
ftr-394	1570	3	of	of	ADP
ftr-394	1570	4	a	a	DET
ftr-394	1570	5	class	class	NOUN
ftr-394	1570	6	of	of	ADP
ftr-394	1570	7	unnamed	unnamed	ADJ
ftr-394	1570	8	charities	charity	NOUN
ftr-394	1570	9	permitted	permit	VERB
ftr-394	1570	10	to	to	PART
ftr-394	1570	11	receive	receive	VERB
ftr-394	1570	12	distributions	distribution	NOUN
ftr-394	1570	13	under	under	ADP
ftr-394	1570	14	a	a	DET
ftr-394	1570	15	discretionary	discretionary	ADJ
ftr-394	1570	16	distribution	distribution	NOUN
ftr-394	1570	17	power	power	NOUN
ftr-394	1570	18	held	hold	VERB
ftr-394	1570	19	by	by	ADP
ftr-394	1570	20	a	a	DET
ftr-394	1570	21	fiduciary	fiduciary	NOUN
ftr-394	1570	22	that	that	PRON
ftr-394	1570	23	is	be	AUX
ftr-394	1570	24	not	not	PART
ftr-394	1570	25	a	a	DET
ftr-394	1570	26	power	power	NOUN
ftr-394	1570	27	of	of	ADP
ftr-394	1570	28	appointment	appointment	NOUN
ftr-394	1570	29	,	,	PUNCT
ftr-394	1570	30	will	will	AUX
ftr-394	1570	31	be	be	AUX
ftr-394	1570	32	considered	consider	VERB
ftr-394	1570	33	,	,	PUNCT
ftr-394	1570	34	collectively	collectively	ADV
ftr-394	1570	35	,	,	PUNCT
ftr-394	1570	36	to	to	PART
ftr-394	1570	37	be	be	AUX
ftr-394	1570	38	a	a	DET
ftr-394	1570	39	single	single	ADJ
ftr-394	1570	40	pcb	pcb	NOUN
ftr-394	1570	41	for	for	ADP
ftr-394	1570	42	purposes	purpose	NOUN
ftr-394	1570	43	of	of	ADP
ftr-394	1570	44	determining	determine	VERB
ftr-394	1570	45	the	the	DET
ftr-394	1570	46	number	number	NOUN
ftr-394	1570	47	of	of	ADP
ftr-394	1570	48	permissible	permissible	ADJ
ftr-394	1570	49	shareholders	shareholder	NOUN
ftr-394	1570	50	,	,	PUNCT
ftr-394	1570	51	unless	unless	SCONJ
ftr-394	1570	52	the	the	DET
ftr-394	1570	53	power	power	NOUN
ftr-394	1570	54	is	be	AUX
ftr-394	1570	55	actually	actually	ADV
ftr-394	1570	56	exercised	exercise	VERB
ftr-394	1570	57	,	,	PUNCT
ftr-394	1570	58	in	in	ADP
ftr-394	1570	59	which	which	DET
ftr-394	1570	60	case	case	NOUN
ftr-394	1570	61	each	each	DET
ftr-394	1570	62	charity	charity	NOUN
ftr-394	1570	63	that	that	PRON
ftr-394	1570	64	actually	actually	ADV
ftr-394	1570	65	receives	receive	VERB
ftr-394	1570	66	distributions	distribution	NOUN
ftr-394	1570	67	will	will	AUX
ftr-394	1570	68	also	also	ADV
ftr-394	1570	69	be	be	AUX
ftr-394	1570	70	a	a	DET
ftr-394	1570	71	pcb	pcb	NOUN
ftr-394	1570	72	.	.	PUNCT
ftr-394	1571	1	a	a	DET
ftr-394	1571	2	power	power	NOUN
ftr-394	1571	3	to	to	PART
ftr-394	1571	4	add	add	VERB
ftr-394	1571	5	beneficiaries	beneficiary	NOUN
ftr-394	1571	6	,	,	PUNCT
ftr-394	1571	7	whether	whether	SCONJ
ftr-394	1571	8	or	or	CCONJ
ftr-394	1571	9	not	not	PART
ftr-394	1571	10	charitable	charitable	ADJ
ftr-394	1571	11	,	,	PUNCT
ftr-394	1571	12	to	to	ADP
ftr-394	1571	13	a	a	DET
ftr-394	1571	14	class	class	NOUN
ftr-394	1571	15	of	of	ADP
ftr-394	1571	16	current	current	ADJ
ftr-394	1571	17	permissible	permissible	ADJ
ftr-394	1571	18	beneficiaries	beneficiary	NOUN
ftr-394	1571	19	is	be	AUX
ftr-394	1571	20	generally	generally	ADV
ftr-394	1571	21	a	a	DET
ftr-394	1571	22	power	power	NOUN
ftr-394	1571	23	of	of	ADP
ftr-394	1571	24	appointment	appointment	NOUN
ftr-394	1571	25	and	and	CCONJ
ftr-394	1571	26	thus	thus	ADV
ftr-394	1571	27	will	will	AUX
ftr-394	1571	28	be	be	AUX
ftr-394	1571	29	disregarded	disregard	VERB
ftr-394	1571	30	to	to	ADP
ftr-394	1571	31	the	the	DET
ftr-394	1571	32	extent	extent	NOUN
ftr-394	1571	33	it	it	PRON
ftr-394	1571	34	is	be	AUX
ftr-394	1571	35	not	not	PART
ftr-394	1571	36	exercised	exercise	VERB
ftr-394	1571	37	.	.	PUNCT
ftr-394	1572	1	fiduciary	fiduciary	ADJ
ftr-394	1572	2	powers	power	NOUN
ftr-394	1572	3	to	to	PART
ftr-394	1572	4	spray	spray	VERB
ftr-394	1572	5	trust	trust	NOUN
ftr-394	1572	6	distributions	distribution	NOUN
ftr-394	1572	7	to	to	ADP
ftr-394	1572	8	a	a	DET
ftr-394	1572	9	class	class	NOUN
ftr-394	1572	10	of	of	ADP
ftr-394	1572	11	current	current	ADJ
ftr-394	1572	12	beneficiaries	beneficiary	NOUN
ftr-394	1572	13	or	or	CCONJ
ftr-394	1572	14	possible	possible	ADJ
ftr-394	1572	15	current	current	ADJ
ftr-394	1572	16	beneficiaries	beneficiary	NOUN
ftr-394	1572	17	are	be	AUX
ftr-394	1572	18	not	not	PART
ftr-394	1572	19	“	"	PUNCT
ftr-394	1572	20	powers	power	NOUN
ftr-394	1572	21	of	of	ADP
ftr-394	1572	22	appointment	appointment	NOUN
ftr-394	1572	23	,	,	PUNCT
ftr-394	1572	24	”	"	PUNCT
ftr-394	1572	25	and	and	CCONJ
ftr-394	1572	26	thus	thus	ADV
ftr-394	1572	27	every	every	DET
ftr-394	1572	28	member	member	NOUN
ftr-394	1572	29	of	of	ADP
ftr-394	1572	30	the	the	DET
ftr-394	1572	31	class	class	NOUN
ftr-394	1572	32	remains	remain	VERB
ftr-394	1572	33	a	a	DET
ftr-394	1572	34	pcb	pcb	NOUN
ftr-394	1572	35	,	,	PUNCT
ftr-394	1572	36	whether	whether	SCONJ
ftr-394	1572	37	or	or	CCONJ
ftr-394	1572	38	not	not	PART
ftr-394	1572	39	receiving	receive	VERB
ftr-394	1572	40	a	a	DET
ftr-394	1572	41	distribution	distribution	NOUN
ftr-394	1572	42	.	.	PUNCT
ftr-394	1573	1	•	•	NUM
ftr-394	1573	2	proposed	propose	VERB
ftr-394	1573	3	amendments	amendment	NOUN
ftr-394	1573	4	to	to	ADP
ftr-394	1573	5	reg	reg	NOUN
ftr-394	1573	6	.	.	PUNCT
ftr-394	1574	1	§	§	PROPN
ftr-394	1574	2	1.13624	1.13624	NUM
ftr-394	1574	3	implement	implement	VERB
ftr-394	1574	4	1996	1996	NUM
ftr-394	1574	5	amendments	amendment	NOUN
ftr-394	1574	6	to	to	ADP
ftr-394	1574	7	§	§	PROPN
ftr-394	1574	8	1362(f	1362(f	NUM
ftr-394	1574	9	)	)	PUNCT
ftr-394	1574	10	,	,	PUNCT
ftr-394	1574	11	which	which	PRON
ftr-394	1574	12	provide	provide	VERB
ftr-394	1574	13	relief	relief	NOUN
ftr-394	1574	14	for	for	ADP
ftr-394	1574	15	788	788	NUM
ftr-394	1574	16	florida	florida	PROPN
ftr-394	1574	17	tax	tax	NOUN
ftr-394	1574	18	review	review	NOUN
ftr-394	1574	19	[	[	X
ftr-394	1574	20	vol	vol	NOUN
ftr-394	1574	21	.	.	PUNCT
ftr-394	1574	22	8	8	NUM
ftr-394	1574	23	:	:	PUNCT
ftr-394	1574	24	si	si	PROPN
ftr-394	1574	25	corporations	corporation	NOUN
ftr-394	1574	26	with	with	ADP
ftr-394	1574	27	inadvertently	inadvertently	ADV
ftr-394	1574	28	invalid	invalid	ADJ
ftr-394	1574	29	s	s	PART
ftr-394	1574	30	corporation	corporation	NOUN
ftr-394	1574	31	elections	election	NOUN
ftr-394	1574	32	(	(	PUNCT
ftr-394	1574	33	in	in	ADP
ftr-394	1574	34	addition	addition	NOUN
ftr-394	1574	35	to	to	ADP
ftr-394	1574	36	the	the	DET
ftr-394	1574	37	relief	relief	NOUN
ftr-394	1574	38	previously	previously	ADV
ftr-394	1574	39	available	available	ADJ
ftr-394	1574	40	for	for	ADP
ftr-394	1574	41	inadvertent	inadvertent	ADJ
ftr-394	1574	42	terminations	termination	NOUN
ftr-394	1574	43	of	of	ADP
ftr-394	1574	44	valid	valid	ADJ
ftr-394	1574	45	s	s	PART
ftr-394	1574	46	corporation	corporation	NOUN
ftr-394	1574	47	elections	election	NOUN
ftr-394	1574	48	)	)	PUNCT
ftr-394	1574	49	.	.	PUNCT
ftr-394	1575	1	section	section	NOUN
ftr-394	1575	2	238	238	NUM
ftr-394	1575	3	of	of	ADP
ftr-394	1575	4	ajca	ajca	PROPN
ftr-394	1575	5	amended	amend	VERB
ftr-394	1575	6	§	§	PROPN
ftr-394	1575	7	1362(f	1362(f	NUM
ftr-394	1575	8	)	)	PUNCT
ftr-394	1575	9	to	to	PART
ftr-394	1575	10	provide	provide	VERB
ftr-394	1575	11	that	that	SCONJ
ftr-394	1575	12	qsubs	qsub	NOUN
ftr-394	1575	13	are	be	AUX
ftr-394	1575	14	eligible	eligible	ADJ
ftr-394	1575	15	for	for	ADP
ftr-394	1575	16	relief	relief	NOUN
ftr-394	1575	17	for	for	ADP
ftr-394	1575	18	an	an	DET
ftr-394	1575	19	inadvertent	inadvertent	ADJ
ftr-394	1575	20	invalid	invalid	ADJ
ftr-394	1575	21	qsub	qsub	PROPN
ftr-394	1575	22	election	election	NOUN
ftr-394	1575	23	or	or	CCONJ
ftr-394	1575	24	termination	termination	NOUN
ftr-394	1575	25	under	under	ADP
ftr-394	1575	26	the	the	DET
ftr-394	1575	27	same	same	ADJ
ftr-394	1575	28	standards	standard	NOUN
ftr-394	1575	29	applied	apply	VERB
ftr-394	1575	30	to	to	ADP
ftr-394	1575	31	an	an	DET
ftr-394	1575	32	inadvertent	inadvertent	ADJ
ftr-394	1575	33	invalid	invalid	NOUN
ftr-394	1575	34	s	s	PART
ftr-394	1575	35	corporation	corporation	NOUN
ftr-394	1575	36	election	election	NOUN
ftr-394	1575	37	or	or	CCONJ
ftr-394	1575	38	termination	termination	NOUN
ftr-394	1575	39	.	.	PUNCT
ftr-394	1576	1	the	the	DET
ftr-394	1576	2	proposed	propose	VERB
ftr-394	1576	3	regulations	regulation	NOUN
ftr-394	1576	4	would	would	AUX
ftr-394	1576	5	make	make	VERB
ftr-394	1576	6	conforming	conforming	NOUN
ftr-394	1576	7	changes	change	NOUN
ftr-394	1576	8	to	to	ADP
ftr-394	1576	9	reg	reg	NOUN
ftr-394	1576	10	.	.	PUNCT
ftr-394	1577	1	§	§	PROPN
ftr-394	1577	2	1.1362	1.1362	NUM
ftr-394	1577	3	-	-	SYM
ftr-394	1577	4	4	4	NUM
ftr-394	1577	5	.	.	NOUN
ftr-394	1577	6	•	•	NUM
ftr-394	1577	7	section	section	NOUN
ftr-394	1577	8	235	235	NUM
ftr-394	1577	9	of	of	ADP
ftr-394	1577	10	ajca	ajca	PROPN
ftr-394	1577	11	amended	amend	VERB
ftr-394	1577	12	§	§	PROPN
ftr-394	1577	13	1366(d)(2	1366(d)(2	NUM
ftr-394	1577	14	)	)	PUNCT
ftr-394	1577	15	to	to	PART
ftr-394	1577	16	provide	provide	VERB
ftr-394	1577	17	that	that	SCONJ
ftr-394	1577	18	if	if	SCONJ
ftr-394	1577	19	the	the	DET
ftr-394	1577	20	stock	stock	NOUN
ftr-394	1577	21	of	of	ADP
ftr-394	1577	22	an	an	DET
ftr-394	1577	23	s	s	NOUN
ftr-394	1577	24	corporation	corporation	NOUN
ftr-394	1577	25	is	be	AUX
ftr-394	1577	26	transferred	transfer	VERB
ftr-394	1577	27	between	between	ADP
ftr-394	1577	28	spouses	spouse	NOUN
ftr-394	1577	29	or	or	CCONJ
ftr-394	1577	30	incident	incident	NOUN
ftr-394	1577	31	to	to	PART
ftr-394	1577	32	divorce	divorce	VERB
ftr-394	1577	33	under	under	ADP
ftr-394	1577	34	§	§	PROPN
ftr-394	1577	35	1041(a	1041(a	NUM
ftr-394	1577	36	)	)	PUNCT
ftr-394	1577	37	,	,	PUNCT
ftr-394	1577	38	any	any	DET
ftr-394	1577	39	loss	loss	NOUN
ftr-394	1577	40	or	or	CCONJ
ftr-394	1577	41	deduction	deduction	NOUN
ftr-394	1577	42	with	with	ADP
ftr-394	1577	43	respect	respect	NOUN
ftr-394	1577	44	to	to	ADP
ftr-394	1577	45	the	the	DET
ftr-394	1577	46	transferred	transfer	VERB
ftr-394	1577	47	stock	stock	NOUN
ftr-394	1577	48	that	that	PRON
ftr-394	1577	49	could	could	AUX
ftr-394	1577	50	not	not	PART
ftr-394	1577	51	be	be	AUX
ftr-394	1577	52	taken	take	VERB
ftr-394	1577	53	into	into	ADP
ftr-394	1577	54	account	account	NOUN
ftr-394	1577	55	by	by	ADP
ftr-394	1577	56	the	the	DET
ftr-394	1577	57	transferring	transfer	VERB
ftr-394	1577	58	shareholder	shareholder	NOUN
ftr-394	1577	59	in	in	ADP
ftr-394	1577	60	the	the	DET
ftr-394	1577	61	year	year	NOUN
ftr-394	1577	62	of	of	ADP
ftr-394	1577	63	the	the	DET
ftr-394	1577	64	transfer	transfer	NOUN
ftr-394	1577	65	because	because	SCONJ
ftr-394	1577	66	of	of	ADP
ftr-394	1577	67	the	the	DET
ftr-394	1577	68	basis	basis	NOUN
ftr-394	1577	69	limitation	limitation	NOUN
ftr-394	1577	70	in	in	ADP
ftr-394	1577	71	§	§	PROPN
ftr-394	1577	72	1366(d)(1	1366(d)(1	NUM
ftr-394	1577	73	)	)	PUNCT
ftr-394	1577	74	is	be	AUX
ftr-394	1577	75	treated	treat	VERB
ftr-394	1577	76	as	as	ADP
ftr-394	1577	77	incurred	incur	VERB
ftr-394	1577	78	by	by	ADP
ftr-394	1577	79	the	the	DET
ftr-394	1577	80	corporation	corporation	NOUN
ftr-394	1577	81	in	in	ADP
ftr-394	1577	82	the	the	DET
ftr-394	1577	83	succeeding	succeed	VERB
ftr-394	1577	84	taxable	taxable	ADJ
ftr-394	1577	85	year	year	NOUN
ftr-394	1577	86	with	with	ADP
ftr-394	1577	87	regard	regard	NOUN
ftr-394	1577	88	to	to	ADP
ftr-394	1577	89	the	the	DET
ftr-394	1577	90	transferee	transferee	NOUN
ftr-394	1577	91	.	.	PUNCT
ftr-394	1578	1	proposed	propose	VERB
ftr-394	1578	2	amendments	amendment	NOUN
ftr-394	1578	3	to	to	ADP
ftr-394	1578	4	reg	reg	NOUN
ftr-394	1578	5	.	.	PUNCT
ftr-394	1579	1	§	§	PROPN
ftr-394	1579	2	1.1366	1.1366	NUM
ftr-394	1579	3	-	-	SYM
ftr-394	1579	4	2(a)(5	2(a)(5	NUM
ftr-394	1579	5	)	)	PUNCT
ftr-394	1579	6	would	would	AUX
ftr-394	1579	7	implement	implement	VERB
ftr-394	1579	8	this	this	DET
ftr-394	1579	9	exception	exception	NOUN
ftr-394	1579	10	to	to	ADP
ftr-394	1579	11	the	the	DET
ftr-394	1579	12	general	general	ADJ
ftr-394	1579	13	rule	rule	NOUN
ftr-394	1579	14	of	of	ADP
ftr-394	1579	15	nontransferability	nontransferability	NOUN
ftr-394	1579	16	of	of	ADP
ftr-394	1579	17	losses	loss	NOUN
ftr-394	1579	18	and	and	CCONJ
ftr-394	1579	19	deductions	deduction	NOUN
ftr-394	1579	20	.	.	PUNCT
ftr-394	1580	1	losses	loss	NOUN
ftr-394	1580	2	and	and	CCONJ
ftr-394	1580	3	deductions	deduction	NOUN
ftr-394	1580	4	carried	carry	VERB
ftr-394	1580	5	over	over	ADP
ftr-394	1580	6	to	to	ADP
ftr-394	1580	7	the	the	DET
ftr-394	1580	8	year	year	NOUN
ftr-394	1580	9	of	of	ADP
ftr-394	1580	10	transfer	transfer	NOUN
ftr-394	1580	11	that	that	PRON
ftr-394	1580	12	are	be	AUX
ftr-394	1580	13	not	not	PART
ftr-394	1580	14	used	use	VERB
ftr-394	1580	15	by	by	ADP
ftr-394	1580	16	the	the	DET
ftr-394	1580	17	transferor	transferor	NOUN
ftr-394	1580	18	spouse	spouse	NOUN
ftr-394	1580	19	in	in	ADP
ftr-394	1580	20	that	that	DET
ftr-394	1580	21	year	year	NOUN
ftr-394	1580	22	will	will	AUX
ftr-394	1580	23	be	be	AUX
ftr-394	1580	24	prorated	prorate	VERB
ftr-394	1580	25	between	between	ADP
ftr-394	1580	26	the	the	DET
ftr-394	1580	27	transferor	transferor	NOUN
ftr-394	1580	28	spouse	spouse	NOUN
ftr-394	1580	29	and	and	CCONJ
ftr-394	1580	30	the	the	DET
ftr-394	1580	31	transferee	transferee	PROPN
ftr-394	1580	32	spouse	spouse	NOUN
ftr-394	1580	33	based	base	VERB
ftr-394	1580	34	on	on	ADP
ftr-394	1580	35	their	their	PRON
ftr-394	1580	36	stock	stock	NOUN
ftr-394	1580	37	ownership	ownership	NOUN
ftr-394	1580	38	at	at	ADP
ftr-394	1580	39	the	the	DET
ftr-394	1580	40	beginning	beginning	NOUN
ftr-394	1580	41	of	of	ADP
ftr-394	1580	42	the	the	DET
ftr-394	1580	43	succeeding	succeed	VERB
ftr-394	1580	44	taxable	taxable	ADJ
ftr-394	1580	45	year	year	NOUN
ftr-394	1580	46	.	.	PUNCT
ftr-394	1581	1	e.	e.	PROPN
ftr-394	1581	2	reorganizations	reorganization	NOUN
ftr-394	1581	3	1	1	NUM
ftr-394	1581	4	.	.	PUNCT
ftr-394	1582	1	all	all	DET
ftr-394	1582	2	cash	cash	NOUN
ftr-394	1582	3	(	(	PUNCT
ftr-394	1582	4	d	d	X
ftr-394	1582	5	)	)	PUNCT
ftr-394	1582	6	reorganizations	reorganization	NOUN
ftr-394	1582	7	are	be	AUX
ftr-394	1582	8	now	now	ADV
ftr-394	1582	9	in	in	ADP
ftr-394	1582	10	the	the	DET
ftr-394	1582	11	regulations	regulation	NOUN
ftr-394	1582	12	.	.	PUNCT
ftr-394	1583	1	t.d	t.d	X
ftr-394	1583	2	.	.	PROPN
ftr-394	1583	3	9303	9303	NUM
ftr-394	1583	4	,	,	PUNCT
ftr-394	1583	5	corporate	corporate	ADJ
ftr-394	1583	6	reorganizations	reorganization	NOUN
ftr-394	1583	7	;	;	PUNCT
ftr-394	1583	8	distributions	distribution	NOUN
ftr-394	1583	9	under	under	ADP
ftr-394	1583	10	sections	section	NOUN
ftr-394	1583	11	368(a)(1)(d	368(a)(1)(d	NUM
ftr-394	1583	12	)	)	PUNCT
ftr-394	1583	13	and	and	CCONJ
ftr-394	1583	14	354(b)(1)(b	354(b)(1)(b	NUM
ftr-394	1583	15	)	)	PUNCT
ftr-394	1583	16	,	,	PUNCT
ftr-394	1583	17	71	71	NUM
ftr-394	1583	18	f.r	f.r	NOUN
ftr-394	1583	19	.	.	NOUN
ftr-394	1583	20	75879	75879	NUM
ftr-394	1583	21	(	(	PUNCT
ftr-394	1583	22	12/19/06	12/19/06	NUM
ftr-394	1583	23	)	)	PUNCT
ftr-394	1583	24	.	.	PUNCT
ftr-394	1584	1	the	the	DET
ftr-394	1584	2	treasury	treasury	NOUN
ftr-394	1584	3	has	have	AUX
ftr-394	1584	4	promulgated	promulgate	VERB
ftr-394	1584	5	temporary	temporary	ADJ
ftr-394	1584	6	regulations	regulation	NOUN
ftr-394	1584	7	that	that	PRON
ftr-394	1584	8	provide	provide	VERB
ftr-394	1584	9	guidance	guidance	NOUN
ftr-394	1584	10	regarding	regard	VERB
ftr-394	1584	11	the	the	DET
ftr-394	1584	12	qualification	qualification	NOUN
ftr-394	1584	13	of	of	ADP
ftr-394	1584	14	certain	certain	ADJ
ftr-394	1584	15	transactions	transaction	NOUN
ftr-394	1584	16	as	as	ADP
ftr-394	1584	17	reorganizations	reorganization	NOUN
ftr-394	1584	18	described	describe	VERB
ftr-394	1584	19	in	in	ADP
ftr-394	1584	20	§	§	PROPN
ftr-394	1584	21	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-394	1584	22	)	)	PUNCT
ftr-394	1584	23	where	where	SCONJ
ftr-394	1584	24	no	no	DET
ftr-394	1584	25	stock	stock	NOUN
ftr-394	1584	26	and/or	and/or	CCONJ
ftr-394	1584	27	securities	security	NOUN
ftr-394	1584	28	of	of	ADP
ftr-394	1584	29	the	the	DET
ftr-394	1584	30	acquiring	acquire	VERB
ftr-394	1584	31	corporation	corporation	NOUN
ftr-394	1584	32	is	be	AUX
ftr-394	1584	33	issued	issue	VERB
ftr-394	1584	34	and	and	CCONJ
ftr-394	1584	35	distributed	distribute	VERB
ftr-394	1584	36	in	in	ADP
ftr-394	1584	37	the	the	DET
ftr-394	1584	38	transaction	transaction	NOUN
ftr-394	1584	39	.	.	PUNCT
ftr-394	1585	1	this	this	PRON
ftr-394	1585	2	is	be	AUX
ftr-394	1585	3	because	because	SCONJ
ftr-394	1585	4	under	under	ADP
ftr-394	1585	5	the	the	DET
ftr-394	1585	6	circumstances	circumstance	NOUN
ftr-394	1585	7	of	of	ADP
ftr-394	1585	8	ownership	ownership	NOUN
ftr-394	1585	9	by	by	ADP
ftr-394	1585	10	the	the	DET
ftr-394	1585	11	same	same	ADJ
ftr-394	1585	12	persons	person	NOUN
ftr-394	1585	13	in	in	ADP
ftr-394	1585	14	the	the	DET
ftr-394	1585	15	same	same	ADJ
ftr-394	1585	16	proportions	proportion	NOUN
ftr-394	1585	17	,	,	PUNCT
ftr-394	1585	18	the	the	DET
ftr-394	1585	19	issuance	issuance	NOUN
ftr-394	1585	20	of	of	ADP
ftr-394	1585	21	stock	stock	NOUN
ftr-394	1585	22	is	be	AUX
ftr-394	1585	23	a	a	DET
ftr-394	1585	24	“	"	PUNCT
ftr-394	1585	25	meaningless	meaningless	ADJ
ftr-394	1585	26	gesture	gesture	NOUN
ftr-394	1585	27	.	.	PUNCT
ftr-394	1585	28	”	"	PUNCT
ftr-394	1586	1	temp	temp	NOUN
ftr-394	1586	2	.	.	PUNCT
ftr-394	1587	1	reg	reg	NOUN
ftr-394	1587	2	.	.	PUNCT
ftr-394	1588	1	§	§	PROPN
ftr-394	1588	2	1.368	1.368	NUM
ftr-394	1588	3	-	-	SYM
ftr-394	1588	4	2	2	NUM
ftr-394	1588	5	t	t	NOUN
ftr-394	1588	6	provides	provide	VERB
ftr-394	1588	7	that	that	SCONJ
ftr-394	1588	8	the	the	DET
ftr-394	1588	9	distribution	distribution	NOUN
ftr-394	1588	10	requirement	requirement	NOUN
ftr-394	1588	11	under	under	ADP
ftr-394	1588	12	§	§	PROPN
ftr-394	1588	13	§	§	PROPN
ftr-394	1588	14	368(a)(1)(d	368(a)(1)(d	NUM
ftr-394	1588	15	)	)	PUNCT
ftr-394	1588	16	and	and	CCONJ
ftr-394	1588	17	354(b)(1)(b	354(b)(1)(b	NUM
ftr-394	1588	18	)	)	PUNCT
ftr-394	1588	19	is	be	AUX
ftr-394	1588	20	deemed	deem	VERB
ftr-394	1588	21	to	to	PART
ftr-394	1588	22	have	have	AUX
ftr-394	1588	23	been	be	AUX
ftr-394	1588	24	satisfied	satisfied	ADJ
ftr-394	1588	25	despite	despite	SCONJ
ftr-394	1588	26	the	the	DET
ftr-394	1588	27	fact	fact	NOUN
ftr-394	1588	28	that	that	SCONJ
ftr-394	1588	29	no	no	DET
ftr-394	1588	30	stock	stock	NOUN
ftr-394	1588	31	and/or	and/or	CCONJ
ftr-394	1588	32	securities	security	NOUN
ftr-394	1588	33	are	be	AUX
ftr-394	1588	34	actually	actually	ADV
ftr-394	1588	35	issued	issue	VERB
ftr-394	1588	36	in	in	ADP
ftr-394	1588	37	a	a	DET
ftr-394	1588	38	transaction	transaction	NOUN
ftr-394	1588	39	otherwise	otherwise	ADV
ftr-394	1588	40	described	describe	VERB
ftr-394	1588	41	in	in	ADP
ftr-394	1588	42	§	§	PROPN
ftr-394	1588	43	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-394	1588	44	)	)	PUNCT
ftr-394	1588	45	if	if	SCONJ
ftr-394	1588	46	the	the	DET
ftr-394	1588	47	same	same	ADJ
ftr-394	1588	48	person	person	NOUN
ftr-394	1588	49	or	or	CCONJ
ftr-394	1588	50	persons	person	NOUN
ftr-394	1588	51	own	own	ADJ
ftr-394	1588	52	,	,	PUNCT
ftr-394	1588	53	directly	directly	ADV
ftr-394	1588	54	or	or	CCONJ
ftr-394	1588	55	indirectly	indirectly	ADV
ftr-394	1588	56	,	,	PUNCT
ftr-394	1588	57	all	all	PRON
ftr-394	1588	58	of	of	ADP
ftr-394	1588	59	the	the	DET
ftr-394	1588	60	stock	stock	NOUN
ftr-394	1588	61	of	of	ADP
ftr-394	1588	62	the	the	DET
ftr-394	1588	63	transferor	transferor	NOUN
ftr-394	1588	64	and	and	CCONJ
ftr-394	1588	65	transferee	transferee	PROPN
ftr-394	1588	66	corporations	corporation	NOUN
ftr-394	1588	67	in	in	ADP
ftr-394	1588	68	identical	identical	ADJ
ftr-394	1588	69	proportions	proportion	NOUN
ftr-394	1588	70	.	.	PUNCT
ftr-394	1589	1	to	to	ADP
ftr-394	1589	2	a	a	DET
ftr-394	1589	3	limited	limited	ADJ
ftr-394	1589	4	extent	extent	NOUN
ftr-394	1589	5	,	,	PUNCT
ftr-394	1589	6	the	the	DET
ftr-394	1589	7	attribution	attribution	NOUN
ftr-394	1589	8	rules	rule	VERB
ftr-394	1589	9	in	in	ADP
ftr-394	1589	10	§	§	PROPN
ftr-394	1589	11	318	318	NUM
ftr-394	1589	12	are	be	AUX
ftr-394	1589	13	invoked	invoke	VERB
ftr-394	1589	14	to	to	PART
ftr-394	1589	15	determine	determine	VERB
ftr-394	1589	16	whether	whether	SCONJ
ftr-394	1589	17	the	the	DET
ftr-394	1589	18	same	same	ADJ
ftr-394	1589	19	person	person	NOUN
ftr-394	1589	20	or	or	CCONJ
ftr-394	1589	21	persons	person	NOUN
ftr-394	1589	22	own	own	ADJ
ftr-394	1589	23	,	,	PUNCT
ftr-394	1589	24	directly	directly	ADV
ftr-394	1589	25	or	or	CCONJ
ftr-394	1589	26	indirectly	indirectly	ADV
ftr-394	1589	27	,	,	PUNCT
ftr-394	1589	28	all	all	PRON
ftr-394	1589	29	of	of	ADP
ftr-394	1589	30	the	the	DET
ftr-394	1589	31	stock	stock	NOUN
ftr-394	1589	32	of	of	ADP
ftr-394	1589	33	the	the	DET
ftr-394	1589	34	transferor	transferor	NOUN
ftr-394	1589	35	and	and	CCONJ
ftr-394	1589	36	transferee	transferee	NOUN
ftr-394	1589	37	.	.	PUNCT
ftr-394	1590	1	an	an	DET
ftr-394	1590	2	individual	individual	NOUN
ftr-394	1590	3	and	and	CCONJ
ftr-394	1590	4	all	all	DET
ftr-394	1590	5	members	member	NOUN
ftr-394	1590	6	of	of	ADP
ftr-394	1590	7	his	his	PRON
ftr-394	1590	8	family	family	NOUN
ftr-394	1590	9	that	that	PRON
ftr-394	1590	10	have	have	VERB
ftr-394	1590	11	a	a	DET
ftr-394	1590	12	relationship	relationship	NOUN
ftr-394	1590	13	described	describe	VERB
ftr-394	1590	14	in	in	ADP
ftr-394	1590	15	§	§	PROPN
ftr-394	1590	16	318(a)(1	318(a)(1	NUM
ftr-394	1590	17	)	)	PUNCT
ftr-394	1590	18	are	be	AUX
ftr-394	1590	19	treated	treat	VERB
ftr-394	1590	20	as	as	ADP
ftr-394	1590	21	one	one	NUM
ftr-394	1590	22	individual	individual	NOUN
ftr-394	1590	23	;	;	PUNCT
ftr-394	1590	24	and	and	CCONJ
ftr-394	1590	25	stock	stock	NOUN
ftr-394	1590	26	owned	own	VERB
ftr-394	1590	27	by	by	ADP
ftr-394	1590	28	a	a	DET
ftr-394	1590	29	corporation	corporation	NOUN
ftr-394	1590	30	is	be	AUX
ftr-394	1590	31	attributed	attribute	VERB
ftr-394	1590	32	proportionally	proportionally	ADV
ftr-394	1590	33	to	to	ADP
ftr-394	1590	34	the	the	DET
ftr-394	1590	35	corporation	corporation	NOUN
ftr-394	1590	36	’s	’s	PART
ftr-394	1590	37	shareholder	shareholder	NOUN
ftr-394	1590	38	without	without	ADP
ftr-394	1590	39	regard	regard	NOUN
ftr-394	1590	40	to	to	ADP
ftr-394	1590	41	the	the	DET
ftr-394	1590	42	50	50	NUM
ftr-394	1590	43	percent	percent	NOUN
ftr-394	1590	44	limitation	limitation	NOUN
ftr-394	1590	45	in	in	ADP
ftr-394	1590	46	§	§	PROPN
ftr-394	1590	47	318(a)(2)(c	318(a)(2)(c	PROPN
ftr-394	1590	48	)	)	PUNCT
ftr-394	1590	49	.	.	PUNCT
ftr-394	1591	1	2008	2008	NUM
ftr-394	1591	2	]	]	PUNCT
ftr-394	1592	1	recent	recent	ADJ
ftr-394	1592	2	developments	development	NOUN
ftr-394	1592	3	in	in	ADP
ftr-394	1592	4	federal	federal	ADJ
ftr-394	1592	5	income	income	NOUN
ftr-394	1592	6	taxation	taxation	NOUN
ftr-394	1592	7	789	789	NUM
ftr-394	1592	8	•	•	NOUN
ftr-394	1592	9	ownership	ownership	NOUN
ftr-394	1592	10	in	in	ADP
ftr-394	1592	11	absolutely	absolutely	ADV
ftr-394	1592	12	identical	identical	ADJ
ftr-394	1592	13	proportions	proportion	NOUN
ftr-394	1592	14	is	be	AUX
ftr-394	1592	15	not	not	PART
ftr-394	1592	16	required	require	VERB
ftr-394	1592	17	.	.	PUNCT
ftr-394	1593	1	a	a	DET
ftr-394	1593	2	de	de	X
ftr-394	1593	3	minimis	minimis	NOUN
ftr-394	1593	4	variation	variation	NOUN
ftr-394	1593	5	in	in	ADP
ftr-394	1593	6	shareholder	shareholder	NOUN
ftr-394	1593	7	identity	identity	NOUN
ftr-394	1593	8	or	or	CCONJ
ftr-394	1593	9	proportionality	proportionality	NOUN
ftr-394	1593	10	of	of	ADP
ftr-394	1593	11	ownership	ownership	NOUN
ftr-394	1593	12	in	in	ADP
ftr-394	1593	13	the	the	DET
ftr-394	1593	14	transferor	transferor	NOUN
ftr-394	1593	15	and	and	CCONJ
ftr-394	1593	16	transferee	transferee	PROPN
ftr-394	1593	17	corporations	corporation	NOUN
ftr-394	1593	18	is	be	AUX
ftr-394	1593	19	disregarded	disregarded	ADJ
ftr-394	1593	20	.	.	PUNCT
ftr-394	1594	1	the	the	DET
ftr-394	1594	2	regulations	regulation	NOUN
ftr-394	1594	3	give	give	VERB
ftr-394	1594	4	as	as	ADP
ftr-394	1594	5	an	an	DET
ftr-394	1594	6	example	example	NOUN
ftr-394	1594	7	of	of	ADP
ftr-394	1594	8	a	a	DET
ftr-394	1594	9	de	de	X
ftr-394	1594	10	minimis	minimis	NOUN
ftr-394	1594	11	variation	variation	NOUN
ftr-394	1594	12	a	a	DET
ftr-394	1594	13	situation	situation	NOUN
ftr-394	1594	14	in	in	ADP
ftr-394	1594	15	which	which	PRON
ftr-394	1594	16	a	a	DET
ftr-394	1594	17	,	,	PUNCT
ftr-394	1594	18	b	b	NOUN
ftr-394	1594	19	,	,	PUNCT
ftr-394	1594	20	and	and	CCONJ
ftr-394	1594	21	c	c	X
ftr-394	1594	22	each	each	DET
ftr-394	1594	23	own	own	ADJ
ftr-394	1594	24	,	,	PUNCT
ftr-394	1594	25	respectively	respectively	ADV
ftr-394	1594	26	,	,	PUNCT
ftr-394	1594	27	34	34	NUM
ftr-394	1594	28	%	%	NOUN
ftr-394	1594	29	,	,	PUNCT
ftr-394	1594	30	33	33	NUM
ftr-394	1594	31	%	%	NOUN
ftr-394	1594	32	,	,	PUNCT
ftr-394	1594	33	and	and	CCONJ
ftr-394	1594	34	33	33	NUM
ftr-394	1594	35	%	%	NOUN
ftr-394	1594	36	of	of	ADP
ftr-394	1594	37	the	the	DET
ftr-394	1594	38	transferor	transferor	NOUN
ftr-394	1594	39	’s	’s	PART
ftr-394	1594	40	stock	stock	NOUN
ftr-394	1594	41	and	and	CCONJ
ftr-394	1594	42	a	a	DET
ftr-394	1594	43	,	,	PUNCT
ftr-394	1594	44	b	b	NOUN
ftr-394	1594	45	,	,	PUNCT
ftr-394	1594	46	c	c	NOUN
ftr-394	1594	47	,	,	PUNCT
ftr-394	1594	48	and	and	CCONJ
ftr-394	1594	49	d	d	NOUN
ftr-394	1594	50	each	each	DET
ftr-394	1594	51	own	own	ADJ
ftr-394	1594	52	,	,	PUNCT
ftr-394	1594	53	respectively	respectively	ADV
ftr-394	1594	54	,	,	PUNCT
ftr-394	1594	55	33	33	NUM
ftr-394	1594	56	%	%	NOUN
ftr-394	1594	57	,	,	PUNCT
ftr-394	1594	58	33	33	NUM
ftr-394	1594	59	%	%	NOUN
ftr-394	1594	60	,	,	PUNCT
ftr-394	1594	61	33	33	NUM
ftr-394	1594	62	%	%	NOUN
ftr-394	1594	63	,	,	PUNCT
ftr-394	1594	64	and	and	CCONJ
ftr-394	1594	65	1	1	NUM
ftr-394	1594	66	%	%	NOUN
ftr-394	1594	67	of	of	ADP
ftr-394	1594	68	the	the	DET
ftr-394	1594	69	transferee	transferee	NOUN
ftr-394	1594	70	’s	’s	PART
ftr-394	1594	71	stock	stock	NOUN
ftr-394	1594	72	.	.	PUNCT
ftr-394	1595	1	stock	stock	NOUN
ftr-394	1595	2	described	describe	VERB
ftr-394	1595	3	in	in	ADP
ftr-394	1595	4	§	§	PROPN
ftr-394	1595	5	1504(a)(4	1504(a)(4	NUM
ftr-394	1595	6	)	)	PUNCT
ftr-394	1595	7	–	–	PUNCT
ftr-394	1595	8	nonvoting	nonvoting	ADJ
ftr-394	1595	9	limited	limit	VERB
ftr-394	1595	10	preferred	preferred	ADJ
ftr-394	1595	11	stock	stock	NOUN
ftr-394	1595	12	(	(	PUNCT
ftr-394	1595	13	that	that	PRON
ftr-394	1595	14	is	be	AUX
ftr-394	1595	15	not	not	PART
ftr-394	1595	16	convertible	convertible	ADJ
ftr-394	1595	17	)	)	PUNCT
ftr-394	1595	18	–	–	PUNCT
ftr-394	1595	19	is	be	AUX
ftr-394	1595	20	disregarded	disregard	VERB
ftr-394	1595	21	for	for	ADP
ftr-394	1595	22	purposes	purpose	NOUN
ftr-394	1595	23	of	of	ADP
ftr-394	1595	24	determining	determine	VERB
ftr-394	1595	25	whether	whether	SCONJ
ftr-394	1595	26	the	the	DET
ftr-394	1595	27	same	same	ADJ
ftr-394	1595	28	person	person	NOUN
ftr-394	1595	29	or	or	CCONJ
ftr-394	1595	30	persons	person	NOUN
ftr-394	1595	31	own	own	VERB
ftr-394	1595	32	all	all	PRON
ftr-394	1595	33	of	of	ADP
ftr-394	1595	34	the	the	DET
ftr-394	1595	35	stock	stock	NOUN
ftr-394	1595	36	of	of	ADP
ftr-394	1595	37	the	the	DET
ftr-394	1595	38	transferor	transferor	NOUN
ftr-394	1595	39	and	and	CCONJ
ftr-394	1595	40	transferee	transferee	PROPN
ftr-394	1595	41	corporations	corporation	NOUN
ftr-394	1595	42	in	in	ADP
ftr-394	1595	43	identical	identical	ADJ
ftr-394	1595	44	proportions	proportion	NOUN
ftr-394	1595	45	.	.	PUNCT
ftr-394	1596	1	•	•	NUM
ftr-394	1596	2	when	when	SCONJ
ftr-394	1596	3	a	a	DET
ftr-394	1596	4	transaction	transaction	NOUN
ftr-394	1596	5	qualifies	qualify	VERB
ftr-394	1596	6	as	as	ADP
ftr-394	1596	7	a	a	DET
ftr-394	1596	8	§	§	PROPN
ftr-394	1596	9	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-394	1596	10	)	)	PUNCT
ftr-394	1596	11	reorganization	reorganization	NOUN
ftr-394	1596	12	under	under	ADP
ftr-394	1596	13	the	the	DET
ftr-394	1596	14	regulations	regulation	NOUN
ftr-394	1596	15	,	,	PUNCT
ftr-394	1596	16	a	a	DET
ftr-394	1596	17	nominal	nominal	ADJ
ftr-394	1596	18	share	share	NOUN
ftr-394	1596	19	of	of	ADP
ftr-394	1596	20	stock	stock	NOUN
ftr-394	1596	21	of	of	ADP
ftr-394	1596	22	the	the	DET
ftr-394	1596	23	transferee	transferee	PROPN
ftr-394	1596	24	corporation	corporation	NOUN
ftr-394	1596	25	will	will	AUX
ftr-394	1596	26	be	be	AUX
ftr-394	1596	27	deemed	deem	VERB
ftr-394	1596	28	to	to	PART
ftr-394	1596	29	have	have	AUX
ftr-394	1596	30	been	be	AUX
ftr-394	1596	31	issued	issue	VERB
ftr-394	1596	32	in	in	ADP
ftr-394	1596	33	addition	addition	NOUN
ftr-394	1596	34	to	to	ADP
ftr-394	1596	35	the	the	DET
ftr-394	1596	36	actual	actual	ADJ
ftr-394	1596	37	consideration	consideration	NOUN
ftr-394	1596	38	.	.	PUNCT
ftr-394	1597	1	that	that	DET
ftr-394	1597	2	nominal	nominal	ADJ
ftr-394	1597	3	share	share	NOUN
ftr-394	1597	4	of	of	ADP
ftr-394	1597	5	stock	stock	NOUN
ftr-394	1597	6	is	be	AUX
ftr-394	1597	7	deemed	deem	VERB
ftr-394	1597	8	to	to	PART
ftr-394	1597	9	have	have	AUX
ftr-394	1597	10	been	be	AUX
ftr-394	1597	11	distributed	distribute	VERB
ftr-394	1597	12	by	by	ADP
ftr-394	1597	13	the	the	DET
ftr-394	1597	14	transferor	transferor	NOUN
ftr-394	1597	15	corporation	corporation	NOUN
ftr-394	1597	16	to	to	ADP
ftr-394	1597	17	its	its	PRON
ftr-394	1597	18	shareholders	shareholder	NOUN
ftr-394	1597	19	and	and	CCONJ
ftr-394	1597	20	,	,	PUNCT
ftr-394	1597	21	in	in	ADP
ftr-394	1597	22	appropriate	appropriate	ADJ
ftr-394	1597	23	circumstances	circumstance	NOUN
ftr-394	1597	24	,	,	PUNCT
ftr-394	1597	25	further	far	ADV
ftr-394	1597	26	transferred	transfer	VERB
ftr-394	1597	27	to	to	ADP
ftr-394	1597	28	the	the	DET
ftr-394	1597	29	extent	extent	NOUN
ftr-394	1597	30	necessary	necessary	ADJ
ftr-394	1597	31	to	to	PART
ftr-394	1597	32	reflect	reflect	VERB
ftr-394	1597	33	the	the	DET
ftr-394	1597	34	actual	actual	ADJ
ftr-394	1597	35	ownership	ownership	NOUN
ftr-394	1597	36	of	of	ADP
ftr-394	1597	37	the	the	DET
ftr-394	1597	38	transferor	transferor	NOUN
ftr-394	1597	39	and	and	CCONJ
ftr-394	1597	40	transferee	transferee	PROPN
ftr-394	1597	41	corporations	corporation	NOUN
ftr-394	1597	42	.	.	PUNCT
ftr-394	1598	1	•	•	NUM
ftr-394	1598	2	reg-125632	reg-125632	NOUN
ftr-394	1598	3	-	-	PUNCT
ftr-394	1598	4	06	06	NUM
ftr-394	1598	5	,	,	PUNCT
ftr-394	1598	6	corporate	corporate	ADJ
ftr-394	1598	7	reorganizations	reorganization	NOUN
ftr-394	1598	8	;	;	PUNCT
ftr-394	1598	9	distributions	distribution	NOUN
ftr-394	1598	10	under	under	ADP
ftr-394	1598	11	sections	section	NOUN
ftr-394	1598	12	368(a)(1)(d	368(a)(1)(d	NUM
ftr-394	1598	13	)	)	PUNCT
ftr-394	1598	14	and	and	CCONJ
ftr-394	1598	15	354(b)(1)(b	354(b)(1)(b	NUM
ftr-394	1598	16	)	)	PUNCT
ftr-394	1598	17	,	,	PUNCT
ftr-394	1598	18	71	71	NUM
ftr-394	1598	19	f.r	f.r	SYM
ftr-394	1598	20	.	.	PROPN
ftr-394	1598	21	75898	75898	NUM
ftr-394	1598	22	(	(	PUNCT
ftr-394	1598	23	12/19/06	12/19/06	NUM
ftr-394	1598	24	)	)	PUNCT
ftr-394	1598	25	.	.	PUNCT
ftr-394	1599	1	identical	identical	ADJ
ftr-394	1599	2	proposed	propose	VERB
ftr-394	1599	3	regulations	regulation	NOUN
ftr-394	1599	4	have	have	AUX
ftr-394	1599	5	been	be	AUX
ftr-394	1599	6	published	publish	VERB
ftr-394	1599	7	by	by	ADP
ftr-394	1599	8	cross	cross	NOUN
ftr-394	1599	9	-	-	NOUN
ftr-394	1599	10	reference	reference	NOUN
ftr-394	1599	11	.	.	PUNCT
ftr-394	1600	1	a.	a.	NOUN
ftr-394	1600	2	guidance	guidance	NOUN
ftr-394	1600	3	is	be	AUX
ftr-394	1600	4	amended	amend	VERB
ftr-394	1600	5	to	to	PART
ftr-394	1600	6	eliminate	eliminate	VERB
ftr-394	1600	7	an	an	DET
ftr-394	1600	8	unintended	unintended	ADJ
ftr-394	1600	9	glitch	glitch	NOUN
ftr-394	1600	10	.	.	PUNCT
ftr-394	1601	1	t.d	t.d	PROPN
ftr-394	1601	2	.	.	PROPN
ftr-394	1601	3	9313	9313	NUM
ftr-394	1601	4	,	,	PUNCT
ftr-394	1601	5	corporate	corporate	ADJ
ftr-394	1601	6	reorganizations	reorganization	NOUN
ftr-394	1601	7	;	;	PUNCT
ftr-394	1601	8	additional	additional	ADJ
ftr-394	1601	9	guidance	guidance	NOUN
ftr-394	1601	10	on	on	ADP
ftr-394	1601	11	distributions	distribution	NOUN
ftr-394	1601	12	under	under	ADP
ftr-394	1601	13	sections	section	NOUN
ftr-394	1601	14	368(a)(1)(d	368(a)(1)(d	NUM
ftr-394	1601	15	)	)	PUNCT
ftr-394	1601	16	and	and	CCONJ
ftr-394	1601	17	354(b)(1)(b	354(b)(1)(b	NUM
ftr-394	1601	18	)	)	PUNCT
ftr-394	1601	19	,	,	PUNCT
ftr-394	1601	20	72	72	NUM
ftr-394	1601	21	f.r	f.r	NOUN
ftr-394	1601	22	.	.	PROPN
ftr-394	1601	23	9262	9262	NUM
ftr-394	1601	24	(	(	PUNCT
ftr-394	1601	25	3/1/07	3/1/07	NUM
ftr-394	1601	26	)	)	PUNCT
ftr-394	1601	27	.	.	PUNCT
ftr-394	1602	1	under	under	ADP
ftr-394	1602	2	previous	previous	ADJ
ftr-394	1602	3	guidance	guidance	NOUN
ftr-394	1602	4	,	,	PUNCT
ftr-394	1602	5	there	there	PRON
ftr-394	1602	6	may	may	AUX
ftr-394	1602	7	have	have	AUX
ftr-394	1602	8	been	be	AUX
ftr-394	1602	9	the	the	DET
ftr-394	1602	10	unintended	unintended	ADJ
ftr-394	1602	11	consequence	consequence	NOUN
ftr-394	1602	12	of	of	ADP
ftr-394	1602	13	causing	cause	VERB
ftr-394	1602	14	related	related	ADJ
ftr-394	1602	15	party	party	NOUN
ftr-394	1602	16	triangular	triangular	NOUN
ftr-394	1602	17	c	c	NOUN
ftr-394	1602	18	reorganizations	reorganization	NOUN
ftr-394	1602	19	to	to	PART
ftr-394	1602	20	be	be	AUX
ftr-394	1602	21	treated	treat	VERB
ftr-394	1602	22	as	as	ADP
ftr-394	1602	23	d	d	PROPN
ftr-394	1602	24	reorganizations	reorganization	NOUN
ftr-394	1602	25	,	,	PUNCT
ftr-394	1602	26	with	with	ADP
ftr-394	1602	27	the	the	DET
ftr-394	1602	28	voting	voting	NOUN
ftr-394	1602	29	stock	stock	NOUN
ftr-394	1602	30	of	of	ADP
ftr-394	1602	31	the	the	DET
ftr-394	1602	32	corporation	corporation	NOUN
ftr-394	1602	33	in	in	ADP
ftr-394	1602	34	control	control	NOUN
ftr-394	1602	35	of	of	ADP
ftr-394	1602	36	the	the	DET
ftr-394	1602	37	acquiring	acquire	VERB
ftr-394	1602	38	corporation	corporation	NOUN
ftr-394	1602	39	being	be	AUX
ftr-394	1602	40	treated	treat	VERB
ftr-394	1602	41	as	as	ADP
ftr-394	1602	42	boot	boot	NOUN
ftr-394	1602	43	;	;	PUNCT
ftr-394	1602	44	they	they	PRON
ftr-394	1602	45	also	also	ADV
ftr-394	1602	46	may	may	AUX
ftr-394	1602	47	cause	cause	VERB
ftr-394	1602	48	forward	forward	ADJ
ftr-394	1602	49	subsidiary	subsidiary	NOUN
ftr-394	1602	50	mergers	merger	NOUN
ftr-394	1602	51	to	to	PART
ftr-394	1602	52	be	be	AUX
ftr-394	1602	53	disqualified	disqualify	VERB
ftr-394	1602	54	by	by	ADP
ftr-394	1602	55	the	the	DET
ftr-394	1602	56	deemed	deemed	ADJ
ftr-394	1602	57	issuance	issuance	NOUN
ftr-394	1602	58	of	of	ADP
ftr-394	1602	59	a	a	DET
ftr-394	1602	60	nominal	nominal	ADJ
ftr-394	1602	61	share	share	NOUN
ftr-394	1602	62	of	of	ADP
ftr-394	1602	63	stock	stock	NOUN
ftr-394	1602	64	of	of	ADP
ftr-394	1602	65	the	the	DET
ftr-394	1602	66	acquiring	acquire	VERB
ftr-394	1602	67	corporation	corporation	NOUN
ftr-394	1602	68	(	(	PUNCT
ftr-394	1602	69	not	not	PART
ftr-394	1602	70	permitted	permit	VERB
ftr-394	1602	71	under	under	ADP
ftr-394	1602	72	§	§	PROPN
ftr-394	1602	73	368(a)(2)(d)(i	368(a)(2)(d)(i	NUM
ftr-394	1602	74	)	)	PUNCT
ftr-394	1602	75	)	)	PUNCT
ftr-394	1602	76	.	.	PUNCT
ftr-394	1603	1	consequently	consequently	ADV
ftr-394	1603	2	,	,	PUNCT
ftr-394	1603	3	these	these	DET
ftr-394	1603	4	transactions	transaction	NOUN
ftr-394	1603	5	are	be	AUX
ftr-394	1603	6	excepted	except	VERB
ftr-394	1603	7	under	under	ADP
ftr-394	1603	8	the	the	DET
ftr-394	1603	9	amended	amend	VERB
ftr-394	1603	10	regulations	regulation	NOUN
ftr-394	1603	11	.	.	PUNCT
ftr-394	1604	1	•	•	NUM
ftr-394	1604	2	reg-157834	reg-157834	NOUN
ftr-394	1604	3	-	-	PUNCT
ftr-394	1604	4	06	06	NUM
ftr-394	1604	5	,	,	PUNCT
ftr-394	1604	6	corporate	corporate	ADJ
ftr-394	1604	7	reorganizations	reorganization	NOUN
ftr-394	1604	8	;	;	PUNCT
ftr-394	1604	9	additional	additional	ADJ
ftr-394	1604	10	guidance	guidance	NOUN
ftr-394	1604	11	on	on	ADP
ftr-394	1604	12	distributions	distribution	NOUN
ftr-394	1604	13	under	under	ADP
ftr-394	1604	14	sections	section	NOUN
ftr-394	1604	15	368(a)(1)(d	368(a)(1)(d	NUM
ftr-394	1604	16	)	)	PUNCT
ftr-394	1604	17	and	and	CCONJ
ftr-394	1604	18	354(b)(1)(b	354(b)(1)(b	NUM
ftr-394	1604	19	)	)	PUNCT
ftr-394	1604	20	,	,	PUNCT
ftr-394	1605	1	72	72	NUM
ftr-394	1605	2	f.r	f.r	NOUN
ftr-394	1605	3	.	.	NOUN
ftr-394	1605	4	9284	9284	NUM
ftr-394	1605	5	(	(	PUNCT
ftr-394	1605	6	3/1/07	3/1/07	NUM
ftr-394	1605	7	)	)	PUNCT
ftr-394	1605	8	.	.	PUNCT
ftr-394	1606	1	proposed	propose	VERB
ftr-394	1606	2	regulations	regulation	NOUN
ftr-394	1606	3	were	be	AUX
ftr-394	1606	4	published	publish	VERB
ftr-394	1606	5	by	by	ADP
ftr-394	1606	6	cross	cross	NOUN
ftr-394	1606	7	-	-	NOUN
ftr-394	1606	8	reference	reference	NOUN
ftr-394	1606	9	.	.	PUNCT
ftr-394	1607	1	2	2	X
ftr-394	1607	2	.	.	X
ftr-394	1607	3	section	section	NOUN
ftr-394	1607	4	357(c)(1	357(c)(1	NUM
ftr-394	1607	5	)	)	PUNCT
ftr-394	1607	6	does	do	AUX
ftr-394	1607	7	not	not	PART
ftr-394	1607	8	apply	apply	VERB
ftr-394	1607	9	to	to	ADP
ftr-394	1607	10	acquisitive	acquisitive	ADJ
ftr-394	1607	11	reorganizations	reorganization	NOUN
ftr-394	1607	12	because	because	SCONJ
ftr-394	1607	13	the	the	DET
ftr-394	1607	14	transferor	transferor	NOUN
ftr-394	1607	15	corporation	corporation	NOUN
ftr-394	1607	16	no	no	ADV
ftr-394	1607	17	longer	long	ADV
ftr-394	1607	18	exists	exist	VERB
ftr-394	1607	19	and	and	CCONJ
ftr-394	1607	20	can	can	AUX
ftr-394	1607	21	not	not	PART
ftr-394	1607	22	be	be	AUX
ftr-394	1607	23	enriched	enrich	VERB
ftr-394	1607	24	by	by	ADP
ftr-394	1607	25	the	the	DET
ftr-394	1607	26	assumption	assumption	NOUN
ftr-394	1607	27	of	of	ADP
ftr-394	1607	28	its	its	PRON
ftr-394	1607	29	liabilities	liability	NOUN
ftr-394	1607	30	.	.	PUNCT
ftr-394	1608	1	rev	rev	PROPN
ftr-394	1608	2	.	.	PROPN
ftr-394	1608	3	rul	rul	PROPN
ftr-394	1608	4	.	.	PUNCT
ftr-394	1608	5	2007	2007	NUM
ftr-394	1608	6	-	-	SYM
ftr-394	1608	7	8	8	NUM
ftr-394	1608	8	,	,	PUNCT
ftr-394	1608	9	2007	2007	NUM
ftr-394	1608	10	-	-	SYM
ftr-394	1608	11	7	7	NUM
ftr-394	1608	12	i.r.b	i.r.b	NOUN
ftr-394	1608	13	.	.	PUNCT
ftr-394	1609	1	469	469	NUM
ftr-394	1609	2	(	(	PUNCT
ftr-394	1609	3	2/12/07	2/12/07	NUM
ftr-394	1609	4	)	)	PUNCT
ftr-394	1609	5	.	.	PUNCT
ftr-394	1610	1	section	section	NOUN
ftr-394	1610	2	357(c)(1	357(c)(1	NUM
ftr-394	1610	3	)	)	PUNCT
ftr-394	1610	4	does	do	AUX
ftr-394	1610	5	not	not	PART
ftr-394	1610	6	apply	apply	VERB
ftr-394	1610	7	to	to	ADP
ftr-394	1610	8	transactions	transaction	NOUN
ftr-394	1610	9	that	that	PRON
ftr-394	1610	10	qualify	qualify	VERB
ftr-394	1610	11	as	as	ADP
ftr-394	1610	12	reorganizations	reorganization	NOUN
ftr-394	1610	13	described	describe	VERB
ftr-394	1610	14	in	in	ADP
ftr-394	1610	15	§	§	PROPN
ftr-394	1610	16	§	§	PROPN
ftr-394	1610	17	368(a)(1)(a	368(a)(1)(a	NUM
ftr-394	1610	18	)	)	PUNCT
ftr-394	1610	19	,	,	PUNCT
ftr-394	1610	20	790	790	NUM
ftr-394	1610	21	florida	florida	PROPN
ftr-394	1610	22	tax	tax	NOUN
ftr-394	1610	23	review	review	NOUN
ftr-394	1610	24	[	[	X
ftr-394	1610	25	vol	vol	NOUN
ftr-394	1610	26	.	.	PUNCT
ftr-394	1610	27	8	8	NUM
ftr-394	1610	28	:	:	SYM
ftr-394	1610	29	si	si	X
ftr-394	1610	30	(	(	PUNCT
ftr-394	1610	31	c	c	NOUN
ftr-394	1610	32	)	)	PUNCT
ftr-394	1610	33	,	,	PUNCT
ftr-394	1610	34	(	(	PUNCT
ftr-394	1610	35	d	d	X
ftr-394	1610	36	)	)	PUNCT
ftr-394	1610	37	(	(	PUNCT
ftr-394	1610	38	provided	provide	VERB
ftr-394	1610	39	the	the	DET
ftr-394	1610	40	requirements	requirement	NOUN
ftr-394	1610	41	of	of	ADP
ftr-394	1610	42	§	§	PROPN
ftr-394	1610	43	354(b)(1	354(b)(1	NUM
ftr-394	1610	44	)	)	PUNCT
ftr-394	1610	45	are	be	AUX
ftr-394	1610	46	satisfied	satisfied	ADJ
ftr-394	1610	47	)	)	PUNCT
ftr-394	1610	48	,	,	PUNCT
ftr-394	1610	49	or	or	CCONJ
ftr-394	1610	50	(	(	PUNCT
ftr-394	1610	51	g	g	NOUN
ftr-394	1610	52	)	)	PUNCT
ftr-394	1610	53	(	(	PUNCT
ftr-394	1610	54	provided	provide	VERB
ftr-394	1610	55	the	the	DET
ftr-394	1610	56	requirements	requirement	NOUN
ftr-394	1610	57	of	of	ADP
ftr-394	1610	58	§	§	PROPN
ftr-394	1610	59	354(b)(1	354(b)(1	NUM
ftr-394	1610	60	)	)	PUNCT
ftr-394	1610	61	are	be	AUX
ftr-394	1610	62	satisfied	satisfied	ADJ
ftr-394	1610	63	)	)	PUNCT
ftr-394	1610	64	and	and	CCONJ
ftr-394	1610	65	to	to	PART
ftr-394	1610	66	which	which	PRON
ftr-394	1610	67	§	§	PROPN
ftr-394	1610	68	351	351	NUM
ftr-394	1610	69	applies	applie	NOUN
ftr-394	1610	70	.	.	PUNCT
ftr-394	1611	1	rev	rev	PROPN
ftr-394	1611	2	.	.	PUNCT
ftr-394	1612	1	rul	rul	PROPN
ftr-394	1612	2	.	.	PUNCT
ftr-394	1613	1	75	75	NUM
ftr-394	1613	2	-	-	SYM
ftr-394	1613	3	161	161	NUM
ftr-394	1613	4	,	,	PUNCT
ftr-394	1613	5	1975	1975	NUM
ftr-394	1613	6	-	-	SYM
ftr-394	1613	7	1	1	NUM
ftr-394	1613	8	c.b	c.b	PROPN
ftr-394	1613	9	.	.	PROPN
ftr-394	1613	10	114	114	NUM
ftr-394	1613	11	,	,	PUNCT
ftr-394	1613	12	and	and	CCONJ
ftr-394	1613	13	rev	rev	PROPN
ftr-394	1613	14	.	.	PROPN
ftr-394	1613	15	rul	rul	PROPN
ftr-394	1613	16	.	.	PUNCT
ftr-394	1614	1	76	76	NUM
ftr-394	1614	2	-	-	SYM
ftr-394	1614	3	188	188	NUM
ftr-394	1614	4	,	,	PUNCT
ftr-394	1614	5	1976	1976	NUM
ftr-394	1614	6	-	-	SYM
ftr-394	1614	7	1	1	NUM
ftr-394	1614	8	c.b	c.b	PROPN
ftr-394	1614	9	.	.	PROPN
ftr-394	1614	10	99	99	NUM
ftr-394	1614	11	,	,	PUNCT
ftr-394	1614	12	are	be	AUX
ftr-394	1614	13	obsolete	obsolete	ADJ
ftr-394	1614	14	.	.	PUNCT
ftr-394	1615	1	rev	rev	PROPN
ftr-394	1615	2	.	.	PUNCT
ftr-394	1616	1	rul	rul	NOUN
ftr-394	1616	2	.	.	PUNCT
ftr-394	1617	1	78	78	NUM
ftr-394	1617	2	-	-	SYM
ftr-394	1617	3	330	330	NUM
ftr-394	1617	4	,	,	PUNCT
ftr-394	1617	5	1978	1978	NUM
ftr-394	1617	6	-	-	SYM
ftr-394	1617	7	2	2	NUM
ftr-394	1617	8	c.b	c.b	PROPN
ftr-394	1617	9	.	.	PROPN
ftr-394	1617	10	147	147	NUM
ftr-394	1617	11	,	,	PUNCT
ftr-394	1617	12	is	be	AUX
ftr-394	1617	13	modified	modify	VERB
ftr-394	1617	14	to	to	ADP
ftr-394	1617	15	the	the	DET
ftr-394	1617	16	extent	extent	NOUN
ftr-394	1617	17	it	it	PRON
ftr-394	1617	18	holds	hold	VERB
ftr-394	1617	19	that	that	SCONJ
ftr-394	1617	20	§	§	PROPN
ftr-394	1617	21	357(c)(1	357(c)(1	NUM
ftr-394	1617	22	)	)	PUNCT
ftr-394	1617	23	is	be	AUX
ftr-394	1617	24	applicable	applicable	ADJ
ftr-394	1617	25	to	to	ADP
ftr-394	1617	26	a	a	DET
ftr-394	1617	27	transaction	transaction	NOUN
ftr-394	1617	28	that	that	PRON
ftr-394	1617	29	qualifies	qualify	VERB
ftr-394	1617	30	as	as	ADP
ftr-394	1617	31	a	a	DET
ftr-394	1617	32	reorganization	reorganization	NOUN
ftr-394	1617	33	described	describe	VERB
ftr-394	1617	34	in	in	ADP
ftr-394	1617	35	§	§	PROPN
ftr-394	1617	36	368(a)(1)(a	368(a)(1)(a	NUM
ftr-394	1617	37	)	)	PUNCT
ftr-394	1617	38	or	or	CCONJ
ftr-394	1617	39	(	(	PUNCT
ftr-394	1617	40	d	d	X
ftr-394	1617	41	)	)	PUNCT
ftr-394	1617	42	(	(	PUNCT
ftr-394	1617	43	that	that	PRON
ftr-394	1617	44	satisfies	satisfy	VERB
ftr-394	1617	45	the	the	DET
ftr-394	1617	46	requirements	requirement	NOUN
ftr-394	1617	47	of	of	ADP
ftr-394	1617	48	§	§	PROPN
ftr-394	1617	49	354(b)(1	354(b)(1	NUM
ftr-394	1617	50	)	)	PUNCT
ftr-394	1617	51	)	)	PUNCT
ftr-394	1617	52	.	.	PUNCT
ftr-394	1618	1	3	3	X
ftr-394	1618	2	.	.	X
ftr-394	1618	3	when	when	SCONJ
ftr-394	1618	4	to	to	PART
ftr-394	1618	5	measure	measure	VERB
ftr-394	1618	6	the	the	DET
ftr-394	1618	7	value	value	NOUN
ftr-394	1618	8	of	of	ADP
ftr-394	1618	9	consideration	consideration	NOUN
ftr-394	1618	10	to	to	PART
ftr-394	1618	11	determine	determine	VERB
ftr-394	1618	12	whether	whether	SCONJ
ftr-394	1618	13	continuity	continuity	NOUN
ftr-394	1618	14	of	of	ADP
ftr-394	1618	15	interest	interest	NOUN
ftr-394	1618	16	exists	exist	VERB
ftr-394	1618	17	:	:	PUNCT
ftr-394	1618	18	it	it	PRON
ftr-394	1618	19	is	be	AUX
ftr-394	1618	20	the	the	DET
ftr-394	1618	21	business	business	NOUN
ftr-394	1618	22	day	day	NOUN
ftr-394	1618	23	before	before	ADP
ftr-394	1618	24	the	the	DET
ftr-394	1618	25	day	day	NOUN
ftr-394	1618	26	on	on	ADP
ftr-394	1618	27	which	which	PRON
ftr-394	1618	28	the	the	DET
ftr-394	1618	29	binding	bind	VERB
ftr-394	1618	30	contract	contract	NOUN
ftr-394	1618	31	is	be	AUX
ftr-394	1618	32	entered	enter	VERB
ftr-394	1618	33	into	into	ADP
ftr-394	1618	34	.	.	PUNCT
ftr-394	1619	1	continuity	continuity	NOUN
ftr-394	1619	2	of	of	ADP
ftr-394	1619	3	interest	interest	NOUN
ftr-394	1619	4	regulations	regulation	NOUN
ftr-394	1619	5	revised	revise	VERB
ftr-394	1619	6	.	.	PUNCT
ftr-394	1620	1	t.d	t.d	PROPN
ftr-394	1620	2	.	.	PROPN
ftr-394	1620	3	9316	9316	NUM
ftr-394	1620	4	,	,	PUNCT
ftr-394	1620	5	corporate	corporate	ADJ
ftr-394	1620	6	reorganizations	reorganization	NOUN
ftr-394	1620	7	;	;	PUNCT
ftr-394	1620	8	guidance	guidance	NOUN
ftr-394	1620	9	on	on	ADP
ftr-394	1620	10	the	the	DET
ftr-394	1620	11	measurement	measurement	NOUN
ftr-394	1620	12	of	of	ADP
ftr-394	1620	13	continuity	continuity	NOUN
ftr-394	1620	14	of	of	ADP
ftr-394	1620	15	interest	interest	NOUN
ftr-394	1620	16	,	,	PUNCT
ftr-394	1620	17	72	72	NUM
ftr-394	1620	18	f.r	f.r	NOUN
ftr-394	1620	19	.	.	NOUN
ftr-394	1620	20	12974	12974	NUM
ftr-394	1620	21	(	(	PUNCT
ftr-394	1620	22	3/20/07	3/20/07	NUM
ftr-394	1620	23	)	)	PUNCT
ftr-394	1620	24	.	.	PUNCT
ftr-394	1621	1	this	this	DET
ftr-394	1621	2	treasury	treasury	NOUN
ftr-394	1621	3	decision	decision	NOUN
ftr-394	1621	4	promulgates	promulgate	VERB
ftr-394	1621	5	temporary	temporary	ADJ
ftr-394	1621	6	and	and	CCONJ
ftr-394	1621	7	proposed	propose	VERB
ftr-394	1621	8	regulations	regulation	NOUN
ftr-394	1621	9	,	,	PUNCT
ftr-394	1621	10	temp	temp	NOUN
ftr-394	1621	11	.	.	PUNCT
ftr-394	1622	1	reg	reg	PROPN
ftr-394	1622	2	.	.	PUNCT
ftr-394	1623	1	§	§	PROPN
ftr-394	1623	2	1.368	1.368	NUM
ftr-394	1623	3	-	-	SYM
ftr-394	1623	4	1t(e)(2	1t(e)(2	NUM
ftr-394	1623	5	)	)	PUNCT
ftr-394	1623	6	,	,	PUNCT
ftr-394	1623	7	amending	amend	VERB
ftr-394	1623	8	the	the	DET
ftr-394	1623	9	2005	2005	NUM
ftr-394	1623	10	continuity	continuity	NOUN
ftr-394	1623	11	of	of	ADP
ftr-394	1623	12	interest	interest	NOUN
ftr-394	1623	13	regulations	regulation	NOUN
ftr-394	1623	14	,	,	PUNCT
ftr-394	1623	15	reg	reg	NOUN
ftr-394	1623	16	.	.	PUNCT
ftr-394	1624	1	§	§	PROPN
ftr-394	1624	2	1.368	1.368	NUM
ftr-394	1624	3	-	-	SYM
ftr-394	1624	4	1(e	1(e	NUM
ftr-394	1624	5	)	)	PUNCT
ftr-394	1624	6	.	.	PUNCT
ftr-394	1625	1	under	under	ADP
ftr-394	1625	2	the	the	DET
ftr-394	1625	3	2005	2005	NUM
ftr-394	1625	4	regulations	regulation	NOUN
ftr-394	1625	5	,	,	PUNCT
ftr-394	1625	6	the	the	DET
ftr-394	1625	7	value	value	NOUN
ftr-394	1625	8	of	of	ADP
ftr-394	1625	9	consideration	consideration	NOUN
ftr-394	1625	10	received	receive	VERB
ftr-394	1625	11	in	in	ADP
ftr-394	1625	12	a	a	DET
ftr-394	1625	13	reorganization	reorganization	NOUN
ftr-394	1625	14	for	for	ADP
ftr-394	1625	15	purposes	purpose	NOUN
ftr-394	1625	16	of	of	ADP
ftr-394	1625	17	determining	determine	VERB
ftr-394	1625	18	whether	whether	SCONJ
ftr-394	1625	19	shareholders	shareholder	NOUN
ftr-394	1625	20	received	receive	VERB
ftr-394	1625	21	a	a	DET
ftr-394	1625	22	sufficient	sufficient	ADJ
ftr-394	1625	23	proprietary	proprietary	ADJ
ftr-394	1625	24	interest	interest	NOUN
ftr-394	1625	25	in	in	ADP
ftr-394	1625	26	the	the	DET
ftr-394	1625	27	acquiring	acquire	VERB
ftr-394	1625	28	corporation	corporation	NOUN
ftr-394	1625	29	was	be	AUX
ftr-394	1625	30	to	to	PART
ftr-394	1625	31	be	be	AUX
ftr-394	1625	32	determined	determine	VERB
ftr-394	1625	33	as	as	ADP
ftr-394	1625	34	of	of	ADP
ftr-394	1625	35	the	the	DET
ftr-394	1625	36	last	last	ADJ
ftr-394	1625	37	business	business	NOUN
ftr-394	1625	38	day	day	NOUN
ftr-394	1625	39	before	before	SCONJ
ftr-394	1625	40	the	the	DET
ftr-394	1625	41	contract	contract	NOUN
ftr-394	1625	42	is	be	AUX
ftr-394	1625	43	binding	bind	VERB
ftr-394	1625	44	.	.	PUNCT
ftr-394	1626	1	the	the	DET
ftr-394	1626	2	temporary	temporary	ADJ
ftr-394	1626	3	regulations	regulation	NOUN
ftr-394	1626	4	apply	apply	VERB
ftr-394	1626	5	the	the	DET
ftr-394	1626	6	signing	signing	NOUN
ftr-394	1626	7	date	date	NOUN
ftr-394	1626	8	value	value	NOUN
ftr-394	1626	9	only	only	ADV
ftr-394	1626	10	where	where	SCONJ
ftr-394	1626	11	the	the	DET
ftr-394	1626	12	contract	contract	NOUN
ftr-394	1626	13	provides	provide	VERB
ftr-394	1626	14	for	for	ADP
ftr-394	1626	15	a	a	DET
ftr-394	1626	16	fixed	fix	VERB
ftr-394	1626	17	consideration	consideration	NOUN
ftr-394	1626	18	.	.	PUNCT
ftr-394	1627	1	the	the	DET
ftr-394	1627	2	definition	definition	NOUN
ftr-394	1627	3	of	of	ADP
ftr-394	1627	4	fixed	fix	VERB
ftr-394	1627	5	consideration	consideration	NOUN
ftr-394	1627	6	is	be	AUX
ftr-394	1627	7	modified	modify	VERB
ftr-394	1627	8	to	to	PART
ftr-394	1627	9	provide	provide	VERB
ftr-394	1627	10	that	that	DET
ftr-394	1627	11	consideration	consideration	NOUN
ftr-394	1627	12	is	be	AUX
ftr-394	1627	13	fixed	fix	VERB
ftr-394	1627	14	where	where	SCONJ
ftr-394	1627	15	the	the	DET
ftr-394	1627	16	contract	contract	NOUN
ftr-394	1627	17	specifies	specify	VERB
ftr-394	1627	18	the	the	DET
ftr-394	1627	19	number	number	NOUN
ftr-394	1627	20	of	of	ADP
ftr-394	1627	21	shares	share	NOUN
ftr-394	1627	22	of	of	ADP
ftr-394	1627	23	the	the	DET
ftr-394	1627	24	issuing	issue	VERB
ftr-394	1627	25	corporation	corporation	NOUN
ftr-394	1627	26	to	to	PART
ftr-394	1627	27	be	be	AUX
ftr-394	1627	28	exchanged	exchange	VERB
ftr-394	1627	29	for	for	ADP
ftr-394	1627	30	all	all	PRON
ftr-394	1627	31	or	or	CCONJ
ftr-394	1627	32	each	each	DET
ftr-394	1627	33	proprietary	proprietary	ADJ
ftr-394	1627	34	interest	interest	NOUN
ftr-394	1627	35	in	in	ADP
ftr-394	1627	36	the	the	DET
ftr-394	1627	37	target	target	NOUN
ftr-394	1627	38	corporation	corporation	NOUN
ftr-394	1627	39	.	.	PUNCT
ftr-394	1628	1	definitions	definition	NOUN
ftr-394	1628	2	referring	refer	VERB
ftr-394	1628	3	to	to	ADP
ftr-394	1628	4	the	the	DET
ftr-394	1628	5	percentage	percentage	NOUN
ftr-394	1628	6	of	of	ADP
ftr-394	1628	7	proprietary	proprietary	ADJ
ftr-394	1628	8	interests	interest	NOUN
ftr-394	1628	9	are	be	AUX
ftr-394	1628	10	deleted	delete	VERB
ftr-394	1628	11	.	.	PUNCT
ftr-394	1629	1	the	the	DET
ftr-394	1629	2	temporary	temporary	ADJ
ftr-394	1629	3	regulations	regulation	NOUN
ftr-394	1629	4	treat	treat	VERB
ftr-394	1629	5	transactions	transaction	NOUN
ftr-394	1629	6	that	that	PRON
ftr-394	1629	7	allow	allow	VERB
ftr-394	1629	8	for	for	ADP
ftr-394	1629	9	shareholder	shareholder	NOUN
ftr-394	1629	10	elections	election	NOUN
ftr-394	1629	11	as	as	ADP
ftr-394	1629	12	providing	provide	VERB
ftr-394	1629	13	for	for	ADP
ftr-394	1629	14	fixed	fix	VERB
ftr-394	1629	15	consideration	consideration	NOUN
ftr-394	1629	16	regardless	regardless	ADV
ftr-394	1629	17	of	of	ADP
ftr-394	1629	18	whether	whether	SCONJ
ftr-394	1629	19	the	the	DET
ftr-394	1629	20	agreement	agreement	NOUN
ftr-394	1629	21	specifies	specify	VERB
ftr-394	1629	22	a	a	DET
ftr-394	1629	23	maximum	maximum	ADJ
ftr-394	1629	24	amount	amount	NOUN
ftr-394	1629	25	of	of	ADP
ftr-394	1629	26	money	money	NOUN
ftr-394	1629	27	or	or	CCONJ
ftr-394	1629	28	a	a	DET
ftr-394	1629	29	minimum	minimum	NOUN
ftr-394	1629	30	amount	amount	NOUN
ftr-394	1629	31	of	of	ADP
ftr-394	1629	32	stock	stock	NOUN
ftr-394	1629	33	of	of	ADP
ftr-394	1629	34	the	the	DET
ftr-394	1629	35	issuing	issue	VERB
ftr-394	1629	36	corporation	corporation	NOUN
ftr-394	1629	37	.	.	PUNCT
ftr-394	1630	1	(	(	PUNCT
ftr-394	1630	2	in	in	ADP
ftr-394	1630	3	any	any	DET
ftr-394	1630	4	event	event	NOUN
ftr-394	1630	5	the	the	DET
ftr-394	1630	6	shareholders	shareholder	NOUN
ftr-394	1630	7	are	be	AUX
ftr-394	1630	8	subject	subject	ADJ
ftr-394	1630	9	to	to	ADP
ftr-394	1630	10	the	the	DET
ftr-394	1630	11	economic	economic	ADJ
ftr-394	1630	12	fortunes	fortune	NOUN
ftr-394	1630	13	of	of	ADP
ftr-394	1630	14	the	the	DET
ftr-394	1630	15	issuing	issue	VERB
ftr-394	1630	16	corporation	corporation	NOUN
ftr-394	1630	17	as	as	ADP
ftr-394	1630	18	of	of	ADP
ftr-394	1630	19	the	the	DET
ftr-394	1630	20	signing	signing	NOUN
ftr-394	1630	21	date	date	NOUN
ftr-394	1630	22	.	.	PUNCT
ftr-394	1630	23	)	)	PUNCT
ftr-394	1631	1	the	the	DET
ftr-394	1631	2	rule	rule	NOUN
ftr-394	1631	3	that	that	SCONJ
ftr-394	1631	4	modifications	modification	NOUN
ftr-394	1631	5	of	of	ADP
ftr-394	1631	6	the	the	DET
ftr-394	1631	7	contract	contract	NOUN
ftr-394	1631	8	that	that	PRON
ftr-394	1631	9	increase	increase	VERB
ftr-394	1631	10	the	the	DET
ftr-394	1631	11	number	number	NOUN
ftr-394	1631	12	of	of	ADP
ftr-394	1631	13	shares	share	NOUN
ftr-394	1631	14	to	to	PART
ftr-394	1631	15	be	be	AUX
ftr-394	1631	16	issued	issue	VERB
ftr-394	1631	17	does	do	AUX
ftr-394	1631	18	not	not	PART
ftr-394	1631	19	change	change	VERB
ftr-394	1631	20	the	the	DET
ftr-394	1631	21	signing	signing	NOUN
ftr-394	1631	22	date	date	NOUN
ftr-394	1631	23	is	be	AUX
ftr-394	1631	24	broadened	broaden	VERB
ftr-394	1631	25	to	to	PART
ftr-394	1631	26	also	also	ADV
ftr-394	1631	27	state	state	VERB
ftr-394	1631	28	that	that	SCONJ
ftr-394	1631	29	a	a	DET
ftr-394	1631	30	modification	modification	NOUN
ftr-394	1631	31	that	that	PRON
ftr-394	1631	32	decreases	decrease	VERB
ftr-394	1631	33	the	the	DET
ftr-394	1631	34	amount	amount	NOUN
ftr-394	1631	35	of	of	ADP
ftr-394	1631	36	cash	cash	NOUN
ftr-394	1631	37	or	or	CCONJ
ftr-394	1631	38	other	other	ADJ
ftr-394	1631	39	property	property	NOUN
ftr-394	1631	40	to	to	PART
ftr-394	1631	41	be	be	AUX
ftr-394	1631	42	issued	issue	VERB
ftr-394	1631	43	also	also	ADV
ftr-394	1631	44	does	do	AUX
ftr-394	1631	45	not	not	PART
ftr-394	1631	46	change	change	VERB
ftr-394	1631	47	the	the	DET
ftr-394	1631	48	signing	signing	NOUN
ftr-394	1631	49	date	date	NOUN
ftr-394	1631	50	.	.	PUNCT
ftr-394	1632	1	the	the	DET
ftr-394	1632	2	temporary	temporary	ADJ
ftr-394	1632	3	regulations	regulation	NOUN
ftr-394	1632	4	also	also	ADV
ftr-394	1632	5	tighten	tighten	VERB
ftr-394	1632	6	the	the	DET
ftr-394	1632	7	contingent	contingent	ADJ
ftr-394	1632	8	consideration	consideration	NOUN
ftr-394	1632	9	rules	rule	NOUN
ftr-394	1632	10	by	by	ADP
ftr-394	1632	11	providing	provide	VERB
ftr-394	1632	12	that	that	SCONJ
ftr-394	1632	13	a	a	DET
ftr-394	1632	14	contract	contract	NOUN
ftr-394	1632	15	will	will	AUX
ftr-394	1632	16	not	not	PART
ftr-394	1632	17	be	be	AUX
ftr-394	1632	18	treated	treat	VERB
ftr-394	1632	19	as	as	ADP
ftr-394	1632	20	providing	provide	VERB
ftr-394	1632	21	a	a	DET
ftr-394	1632	22	fixed	fix	VERB
ftr-394	1632	23	consideration	consideration	NOUN
ftr-394	1632	24	if	if	SCONJ
ftr-394	1632	25	provisions	provision	NOUN
ftr-394	1632	26	for	for	ADP
ftr-394	1632	27	contingent	contingent	ADJ
ftr-394	1632	28	consideration	consideration	NOUN
ftr-394	1632	29	prevent	prevent	VERB
ftr-394	1632	30	the	the	DET
ftr-394	1632	31	target	target	NOUN
ftr-394	1632	32	shareholders	shareholder	NOUN
ftr-394	1632	33	from	from	ADP
ftr-394	1632	34	being	be	AUX
ftr-394	1632	35	subject	subject	ADJ
ftr-394	1632	36	to	to	ADP
ftr-394	1632	37	the	the	DET
ftr-394	1632	38	economic	economic	ADJ
ftr-394	1632	39	benefits	benefit	NOUN
ftr-394	1632	40	and	and	CCONJ
ftr-394	1632	41	burdens	burden	NOUN
ftr-394	1632	42	of	of	ADP
ftr-394	1632	43	ownership	ownership	NOUN
ftr-394	1632	44	of	of	ADP
ftr-394	1632	45	the	the	DET
ftr-394	1632	46	issuing	issue	VERB
ftr-394	1632	47	corporation	corporation	NOUN
ftr-394	1632	48	as	as	ADP
ftr-394	1632	49	of	of	ADP
ftr-394	1632	50	the	the	DET
ftr-394	1632	51	signing	signing	NOUN
ftr-394	1632	52	date	date	NOUN
ftr-394	1632	53	.	.	PUNCT
ftr-394	1633	1	finally	finally	ADV
ftr-394	1633	2	,	,	PUNCT
ftr-394	1633	3	the	the	DET
ftr-394	1633	4	temporary	temporary	ADJ
ftr-394	1633	5	regulations	regulation	NOUN
ftr-394	1633	6	provide	provide	VERB
ftr-394	1633	7	that	that	SCONJ
ftr-394	1633	8	the	the	DET
ftr-394	1633	9	signing	signing	NOUN
ftr-394	1633	10	date	date	NOUN
ftr-394	1633	11	value	value	NOUN
ftr-394	1633	12	must	must	AUX
ftr-394	1633	13	be	be	AUX
ftr-394	1633	14	adjusted	adjust	VERB
ftr-394	1633	15	to	to	PART
ftr-394	1633	16	take	take	VERB
ftr-394	1633	17	into	into	ADP
ftr-394	1633	18	account	account	NOUN
ftr-394	1633	19	the	the	DET
ftr-394	1633	20	effect	effect	NOUN
ftr-394	1633	21	of	of	ADP
ftr-394	1633	22	any	any	DET
ftr-394	1633	23	anti	anti	ADJ
ftr-394	1633	24	-	-	ADJ
ftr-394	1633	25	dilution	dilution	ADJ
ftr-394	1633	26	clause	clause	NOUN
ftr-394	1633	27	adjustments	adjustment	NOUN
ftr-394	1633	28	to	to	PART
ftr-394	1633	29	reflect	reflect	VERB
ftr-394	1633	30	changes	change	NOUN
ftr-394	1633	31	in	in	ADP
ftr-394	1633	32	the	the	DET
ftr-394	1633	33	issuing	issue	VERB
ftr-394	1633	34	corporation	corporation	NOUN
ftr-394	1633	35	capital	capital	NOUN
ftr-394	1633	36	structure	structure	NOUN
ftr-394	1633	37	.	.	PUNCT
ftr-394	1634	1	2008	2008	NUM
ftr-394	1634	2	]	]	PUNCT
ftr-394	1634	3	recent	recent	ADJ
ftr-394	1634	4	developments	development	NOUN
ftr-394	1634	5	in	in	ADP
ftr-394	1634	6	federal	federal	ADJ
ftr-394	1634	7	income	income	NOUN
ftr-394	1634	8	taxation	taxation	NOUN
ftr-394	1634	9	791	791	NUM
ftr-394	1634	10	4	4	NUM
ftr-394	1634	11	.	.	PUNCT
ftr-394	1634	12	making	make	VERB
ftr-394	1634	13	post	post	ADJ
ftr-394	1634	14	-	-	ADJ
ftr-394	1634	15	reorganization	reorganization	ADJ
ftr-394	1634	16	intra	intra	ADJ
ftr-394	1634	17	-	-	ADJ
ftr-394	1634	18	group	group	NOUN
ftr-394	1634	19	restructurings	restructuring	NOUN
ftr-394	1634	20	even	even	ADV
ftr-394	1634	21	easier	easy	ADJ
ftr-394	1634	22	.	.	PUNCT
ftr-394	1635	1	t.d	t.d	PROPN
ftr-394	1635	2	.	.	NOUN
ftr-394	1635	3	9361	9361	NUM
ftr-394	1635	4	,	,	PUNCT
ftr-394	1635	5	corporate	corporate	ADJ
ftr-394	1635	6	reorganizations	reorganization	NOUN
ftr-394	1635	7	;	;	PUNCT
ftr-394	1635	8	transfers	transfer	NOUN
ftr-394	1635	9	of	of	ADP
ftr-394	1635	10	assets	asset	NOUN
ftr-394	1635	11	or	or	CCONJ
ftr-394	1635	12	stock	stock	NOUN
ftr-394	1635	13	following	follow	VERB
ftr-394	1635	14	a	a	DET
ftr-394	1635	15	reorganization	reorganization	NOUN
ftr-394	1635	16	,	,	PUNCT
ftr-394	1635	17	72	72	NUM
ftr-394	1635	18	f.r	f.r	NOUN
ftr-394	1635	19	.	.	PROPN
ftr-394	1635	20	60552	60552	NUM
ftr-394	1635	21	(	(	PUNCT
ftr-394	1635	22	10/25/07	10/25/07	PROPN
ftr-394	1635	23	)	)	PUNCT
ftr-394	1635	24	,	,	PUNCT
ftr-394	1635	25	making	make	VERB
ftr-394	1635	26	final	final	ADJ
ftr-394	1635	27	reg-130863	reg-130863	NOUN
ftr-394	1635	28	-	-	PUNCT
ftr-394	1635	29	04	04	NUM
ftr-394	1635	30	,	,	PUNCT
ftr-394	1635	31	corporate	corporate	ADJ
ftr-394	1635	32	reorganizations	reorganization	NOUN
ftr-394	1635	33	;	;	PUNCT
ftr-394	1635	34	transfers	transfer	NOUN
ftr-394	1635	35	of	of	ADP
ftr-394	1635	36	assets	asset	NOUN
ftr-394	1635	37	or	or	CCONJ
ftr-394	1635	38	stock	stock	NOUN
ftr-394	1635	39	following	follow	VERB
ftr-394	1635	40	a	a	DET
ftr-394	1635	41	reorganization	reorganization	NOUN
ftr-394	1635	42	,	,	PUNCT
ftr-394	1635	43	69	69	NUM
ftr-394	1635	44	f.r	f.r	NOUN
ftr-394	1635	45	.	.	PROPN
ftr-394	1635	46	51209	51209	NUM
ftr-394	1635	47	(	(	PUNCT
ftr-394	1635	48	8/18/04	8/18/04	NUM
ftr-394	1635	49	)	)	PUNCT
ftr-394	1635	50	.	.	PUNCT
ftr-394	1636	1	the	the	DET
ftr-394	1636	2	treasury	treasury	PROPN
ftr-394	1636	3	has	have	AUX
ftr-394	1636	4	finalized	finalize	VERB
ftr-394	1636	5	regulations	regulation	NOUN
ftr-394	1636	6	dealing	deal	VERB
ftr-394	1636	7	with	with	ADP
ftr-394	1636	8	(	(	PUNCT
ftr-394	1636	9	1	1	X
ftr-394	1636	10	)	)	PUNCT
ftr-394	1636	11	the	the	DET
ftr-394	1636	12	continuity	continuity	NOUN
ftr-394	1636	13	of	of	ADP
ftr-394	1636	14	business	business	NOUN
ftr-394	1636	15	enterprise	enterprise	NOUN
ftr-394	1636	16	requirement	requirement	NOUN
ftr-394	1636	17	(	(	PUNCT
ftr-394	1636	18	reg	reg	NOUN
ftr-394	1636	19	.	.	PUNCT
ftr-394	1637	1	§	§	PROPN
ftr-394	1637	2	1.368	1.368	NUM
ftr-394	1637	3	-	-	SYM
ftr-394	1637	4	1(d	1(d	NUM
ftr-394	1637	5	)	)	PUNCT
ftr-394	1637	6	)	)	PUNCT
ftr-394	1638	1	and	and	CCONJ
ftr-394	1638	2	(	(	PUNCT
ftr-394	1638	3	2	2	X
ftr-394	1638	4	)	)	PUNCT
ftr-394	1638	5	the	the	DET
ftr-394	1638	6	definition	definition	NOUN
ftr-394	1638	7	of	of	ADP
ftr-394	1638	8	a	a	DET
ftr-394	1638	9	“	"	PUNCT
ftr-394	1638	10	party	party	NOUN
ftr-394	1638	11	to	to	ADP
ftr-394	1638	12	a	a	DET
ftr-394	1638	13	reorganization	reorganization	NOUN
ftr-394	1638	14	”	"	PUNCT
ftr-394	1638	15	requirement	requirement	NOUN
ftr-394	1638	16	(	(	PUNCT
ftr-394	1638	17	reg	reg	NOUN
ftr-394	1638	18	.	.	PUNCT
ftr-394	1639	1	§	§	PROPN
ftr-394	1639	2	1.368	1.368	NUM
ftr-394	1639	3	-	-	SYM
ftr-394	1639	4	2(f	2(f	NUM
ftr-394	1639	5	)	)	PUNCT
ftr-394	1639	6	)	)	PUNCT
ftr-394	1639	7	to	to	PART
ftr-394	1639	8	liberalize	liberalize	VERB
ftr-394	1639	9	the	the	DET
ftr-394	1639	10	rules	rule	NOUN
ftr-394	1639	11	regarding	regard	VERB
ftr-394	1639	12	permissible	permissible	ADJ
ftr-394	1639	13	post	post	ADJ
ftr-394	1639	14	-	-	ADJ
ftr-394	1639	15	acquisition	acquisition	ADJ
ftr-394	1639	16	restructurings	restructuring	NOUN
ftr-394	1639	17	of	of	ADP
ftr-394	1639	18	acquiring	acquire	VERB
ftr-394	1639	19	corporations	corporation	NOUN
ftr-394	1639	20	in	in	ADP
ftr-394	1639	21	a	a	DET
ftr-394	1639	22	controlled	control	VERB
ftr-394	1639	23	group	group	NOUN
ftr-394	1639	24	of	of	ADP
ftr-394	1639	25	corporations	corporation	NOUN
ftr-394	1639	26	.	.	PUNCT
ftr-394	1640	1	in	in	ADP
ftr-394	1640	2	addition	addition	NOUN
ftr-394	1640	3	to	to	PART
ftr-394	1640	4	post	post	VERB
ftr-394	1640	5	acquisition	acquisition	NOUN
ftr-394	1640	6	drops	drop	NOUN
ftr-394	1640	7	of	of	ADP
ftr-394	1640	8	assets	asset	NOUN
ftr-394	1640	9	to	to	ADP
ftr-394	1640	10	lower	low	ADJ
ftr-394	1640	11	-	-	PUNCT
ftr-394	1640	12	tier	tier	NOUN
ftr-394	1640	13	subsidiaries	subsidiary	NOUN
ftr-394	1640	14	,	,	PUNCT
ftr-394	1640	15	certain	certain	ADJ
ftr-394	1640	16	post	post	ADJ
ftr-394	1640	17	-	-	ADJ
ftr-394	1640	18	acquisition	acquisition	ADJ
ftr-394	1640	19	distributions	distribution	NOUN
ftr-394	1640	20	by	by	ADP
ftr-394	1640	21	an	an	DET
ftr-394	1640	22	acquisition	acquisition	NOUN
ftr-394	1640	23	subsidiary	subsidiary	NOUN
ftr-394	1640	24	that	that	PRON
ftr-394	1640	25	is	be	AUX
ftr-394	1640	26	member	member	NOUN
ftr-394	1640	27	of	of	ADP
ftr-394	1640	28	the	the	DET
ftr-394	1640	29	acquiring	acquire	VERB
ftr-394	1640	30	corporation	corporation	NOUN
ftr-394	1640	31	’s	’s	PART
ftr-394	1640	32	group	group	NOUN
ftr-394	1640	33	to	to	ADP
ftr-394	1640	34	a	a	DET
ftr-394	1640	35	corporation	corporation	NOUN
ftr-394	1640	36	that	that	PRON
ftr-394	1640	37	controls	control	VERB
ftr-394	1640	38	the	the	DET
ftr-394	1640	39	acquiring	acquire	VERB
ftr-394	1640	40	corporation	corporation	NOUN
ftr-394	1640	41	of	of	ADP
ftr-394	1640	42	either	either	CCONJ
ftr-394	1640	43	the	the	DET
ftr-394	1640	44	target	target	NOUN
ftr-394	1640	45	corporation	corporation	NOUN
ftr-394	1640	46	’s	’s	PART
ftr-394	1640	47	stock	stock	NOUN
ftr-394	1640	48	(	(	PUNCT
ftr-394	1640	49	following	follow	VERB
ftr-394	1640	50	a	a	DET
ftr-394	1640	51	§	§	PROPN
ftr-394	1640	52	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-394	1640	53	)	)	PUNCT
ftr-394	1640	54	or	or	CCONJ
ftr-394	1640	55	§	§	PROPN
ftr-394	1640	56	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-394	1640	57	)	)	PUNCT
ftr-394	1640	58	reorganization	reorganization	NOUN
ftr-394	1640	59	)	)	PUNCT
ftr-394	1640	60	or	or	CCONJ
ftr-394	1640	61	assets	asset	NOUN
ftr-394	1640	62	(	(	PUNCT
ftr-394	1640	63	following	follow	VERB
ftr-394	1640	64	a	a	DET
ftr-394	1640	65	§	§	PROPN
ftr-394	1640	66	368(a)(1)(a	368(a)(1)(a	NUM
ftr-394	1640	67	)	)	PUNCT
ftr-394	1640	68	,	,	PUNCT
ftr-394	1640	69	§	§	PROPN
ftr-394	1640	70	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-394	1640	71	)	)	PUNCT
ftr-394	1640	72	,	,	PUNCT
ftr-394	1640	73	or	or	CCONJ
ftr-394	1640	74	§	§	PROPN
ftr-394	1640	75	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-394	1640	76	)	)	PUNCT
ftr-394	1640	77	reorganization	reorganization	NOUN
ftr-394	1640	78	)	)	PUNCT
ftr-394	1640	79	,	,	PUNCT
ftr-394	1640	80	and	and	CCONJ
ftr-394	1640	81	certain	certain	ADJ
ftr-394	1640	82	cross	cross	NOUN
ftr-394	1640	83	chain	chain	NOUN
ftr-394	1640	84	transfers	transfer	NOUN
ftr-394	1640	85	,	,	PUNCT
ftr-394	1640	86	subsequent	subsequent	ADJ
ftr-394	1640	87	to	to	ADP
ftr-394	1640	88	the	the	DET
ftr-394	1640	89	acquisition	acquisition	NOUN
ftr-394	1640	90	,	,	PUNCT
ftr-394	1640	91	do	do	AUX
ftr-394	1640	92	not	not	PART
ftr-394	1640	93	disqualify	disqualify	VERB
ftr-394	1640	94	the	the	DET
ftr-394	1640	95	acquisition	acquisition	NOUN
ftr-394	1640	96	from	from	ADP
ftr-394	1640	97	reorganization	reorganization	NOUN
ftr-394	1640	98	treatment	treatment	NOUN
ftr-394	1640	99	,	,	PUNCT
ftr-394	1640	100	even	even	ADV
ftr-394	1640	101	though	though	SCONJ
ftr-394	1640	102	there	there	PRON
ftr-394	1640	103	is	be	VERB
ftr-394	1640	104	no	no	DET
ftr-394	1640	105	statutory	statutory	ADJ
ftr-394	1640	106	provision	provision	NOUN
ftr-394	1640	107	expressly	expressly	ADV
ftr-394	1640	108	providing	provide	VERB
ftr-394	1640	109	that	that	SCONJ
ftr-394	1640	110	such	such	ADJ
ftr-394	1640	111	distributions	distribution	NOUN
ftr-394	1640	112	do	do	AUX
ftr-394	1640	113	not	not	PART
ftr-394	1640	114	affect	affect	VERB
ftr-394	1640	115	the	the	DET
ftr-394	1640	116	validity	validity	NOUN
ftr-394	1640	117	of	of	ADP
ftr-394	1640	118	reorganization	reorganization	NOUN
ftr-394	1640	119	treatment	treatment	NOUN
ftr-394	1640	120	,	,	PUNCT
ftr-394	1640	121	provided	provide	VERB
ftr-394	1640	122	that	that	SCONJ
ftr-394	1640	123	the	the	DET
ftr-394	1640	124	distribution	distribution	NOUN
ftr-394	1640	125	would	would	AUX
ftr-394	1640	126	not	not	PART
ftr-394	1640	127	result	result	VERB
ftr-394	1640	128	in	in	ADP
ftr-394	1640	129	the	the	DET
ftr-394	1640	130	distributing	distribute	VERB
ftr-394	1640	131	corporation	corporation	NOUN
ftr-394	1640	132	being	be	AUX
ftr-394	1640	133	treated	treat	VERB
ftr-394	1640	134	as	as	ADP
ftr-394	1640	135	liquidated	liquidate	VERB
ftr-394	1640	136	for	for	ADP
ftr-394	1640	137	income	income	NOUN
ftr-394	1640	138	tax	tax	NOUN
ftr-394	1640	139	purposes	purpose	NOUN
ftr-394	1640	140	.	.	PUNCT
ftr-394	1641	1	the	the	DET
ftr-394	1641	2	regulations	regulation	NOUN
ftr-394	1641	3	thus	thus	ADV
ftr-394	1641	4	permit	permit	VERB
ftr-394	1641	5	the	the	DET
ftr-394	1641	6	acquiring	acquire	VERB
ftr-394	1641	7	corporation	corporation	NOUN
ftr-394	1641	8	to	to	PART
ftr-394	1641	9	significantly	significantly	ADV
ftr-394	1641	10	rearrange	rearrange	VERB
ftr-394	1641	11	ownership	ownership	NOUN
ftr-394	1641	12	of	of	ADP
ftr-394	1641	13	the	the	DET
ftr-394	1641	14	target	target	NOUN
ftr-394	1641	15	corporation	corporation	NOUN
ftr-394	1641	16	’s	’s	PART
ftr-394	1641	17	assets	asset	NOUN
ftr-394	1641	18	or	or	CCONJ
ftr-394	1641	19	stock	stock	NOUN
ftr-394	1641	20	,	,	PUNCT
ftr-394	1641	21	as	as	SCONJ
ftr-394	1641	22	the	the	DET
ftr-394	1641	23	case	case	NOUN
ftr-394	1641	24	may	may	AUX
ftr-394	1641	25	be	be	AUX
ftr-394	1641	26	,	,	PUNCT
ftr-394	1641	27	among	among	ADP
ftr-394	1641	28	the	the	DET
ftr-394	1641	29	members	member	NOUN
ftr-394	1641	30	of	of	ADP
ftr-394	1641	31	its	its	PRON
ftr-394	1641	32	qualified	qualified	ADJ
ftr-394	1641	33	group	group	NOUN
ftr-394	1641	34	(	(	PUNCT
ftr-394	1641	35	based	base	VERB
ftr-394	1641	36	on	on	ADP
ftr-394	1641	37	§	§	PROPN
ftr-394	1641	38	368(c	368(c	PROPN
ftr-394	1641	39	)	)	PUNCT
ftr-394	1641	40	control	control	NOUN
ftr-394	1641	41	)	)	PUNCT
ftr-394	1641	42	without	without	ADP
ftr-394	1641	43	disqualifying	disqualify	VERB
ftr-394	1641	44	the	the	DET
ftr-394	1641	45	reorganization	reorganization	NOUN
ftr-394	1641	46	.	.	PUNCT
ftr-394	1642	1	furthermore	furthermore	ADV
ftr-394	1642	2	,	,	PUNCT
ftr-394	1642	3	the	the	DET
ftr-394	1642	4	final	final	ADJ
ftr-394	1642	5	regulations	regulation	NOUN
ftr-394	1642	6	(	(	PUNCT
ftr-394	1642	7	reg	reg	NOUN
ftr-394	1642	8	.	.	PUNCT
ftr-394	1643	1	§	§	PROPN
ftr-394	1643	2	1.368	1.368	NUM
ftr-394	1643	3	-	-	SYM
ftr-394	1643	4	1(d)(4)(ii	1(d)(4)(ii	NUM
ftr-394	1643	5	)	)	PUNCT
ftr-394	1643	6	)	)	PUNCT
ftr-394	1643	7	,	,	PUNCT
ftr-394	1643	8	unlike	unlike	ADP
ftr-394	1643	9	the	the	DET
ftr-394	1643	10	proposed	propose	VERB
ftr-394	1643	11	regulations	regulation	NOUN
ftr-394	1643	12	,	,	PUNCT
ftr-394	1643	13	permit	permit	VERB
ftr-394	1643	14	qualified	qualified	ADJ
ftr-394	1643	15	group	group	NOUN
ftr-394	1643	16	members	member	NOUN
ftr-394	1643	17	to	to	PART
ftr-394	1643	18	aggregate	aggregate	VERB
ftr-394	1643	19	their	their	PRON
ftr-394	1643	20	direct	direct	ADJ
ftr-394	1643	21	stock	stock	NOUN
ftr-394	1643	22	ownership	ownership	NOUN
ftr-394	1643	23	of	of	ADP
ftr-394	1643	24	a	a	DET
ftr-394	1643	25	corporation	corporation	NOUN
ftr-394	1643	26	,	,	PUNCT
ftr-394	1643	27	in	in	ADP
ftr-394	1643	28	a	a	DET
ftr-394	1643	29	manner	manner	NOUN
ftr-394	1643	30	similar	similar	ADJ
ftr-394	1643	31	to	to	ADP
ftr-394	1643	32	aggregation	aggregation	NOUN
ftr-394	1643	33	under	under	ADP
ftr-394	1643	34	§	§	PROPN
ftr-394	1643	35	1504(a	1504(a	NUM
ftr-394	1643	36	)	)	PUNCT
ftr-394	1643	37	,	,	PUNCT
ftr-394	1643	38	in	in	ADP
ftr-394	1643	39	determining	determine	VERB
ftr-394	1643	40	whether	whether	SCONJ
ftr-394	1643	41	they	they	PRON
ftr-394	1643	42	have	have	VERB
ftr-394	1643	43	the	the	DET
ftr-394	1643	44	requisite	requisite	ADJ
ftr-394	1643	45	§	§	PROPN
ftr-394	1643	46	368(c	368(c	PROPN
ftr-394	1643	47	)	)	PUNCT
ftr-394	1643	48	control	control	NOUN
ftr-394	1643	49	of	of	ADP
ftr-394	1643	50	such	such	ADJ
ftr-394	1643	51	corporation	corporation	NOUN
ftr-394	1643	52	(	(	PUNCT
ftr-394	1643	53	provided	provide	VERB
ftr-394	1643	54	that	that	SCONJ
ftr-394	1643	55	the	the	DET
ftr-394	1643	56	issuing	issue	VERB
ftr-394	1643	57	corporation	corporation	NOUN
ftr-394	1643	58	has	have	VERB
ftr-394	1643	59	§	§	PROPN
ftr-394	1643	60	368(c	368(c	PROPN
ftr-394	1643	61	)	)	PUNCT
ftr-394	1643	62	control	control	NOUN
ftr-394	1643	63	in	in	ADP
ftr-394	1643	64	at	at	ADV
ftr-394	1643	65	least	least	ADV
ftr-394	1643	66	one	one	NUM
ftr-394	1643	67	other	other	ADJ
ftr-394	1643	68	corporation	corporation	NOUN
ftr-394	1643	69	)	)	PUNCT
ftr-394	1643	70	.	.	PUNCT
ftr-394	1644	1	5	5	X
ftr-394	1644	2	.	.	NUM
ftr-394	1644	3	proposed	propose	VERB
ftr-394	1644	4	amendments	amendment	NOUN
ftr-394	1644	5	to	to	ADP
ftr-394	1644	6	regulations	regulation	NOUN
ftr-394	1644	7	governing	govern	VERB
ftr-394	1644	8	the	the	DET
ftr-394	1644	9	marriage	marriage	NOUN
ftr-394	1644	10	of	of	ADP
ftr-394	1644	11	accounting	accounting	NOUN
ftr-394	1644	12	methods	method	NOUN
ftr-394	1644	13	in	in	ADP
ftr-394	1644	14	tax	tax	NOUN
ftr-394	1644	15	-	-	PUNCT
ftr-394	1644	16	free	free	ADJ
ftr-394	1644	17	reorganizations	reorganization	NOUN
ftr-394	1644	18	.	.	PUNCT
ftr-394	1645	1	reg151884	reg151884	NOUN
ftr-394	1645	2	-	-	PUNCT
ftr-394	1645	3	03	03	NUM
ftr-394	1645	4	,	,	PUNCT
ftr-394	1645	5	update	update	NOUN
ftr-394	1645	6	and	and	CCONJ
ftr-394	1645	7	revision	revision	NOUN
ftr-394	1645	8	of	of	ADP
ftr-394	1645	9	sections	section	NOUN
ftr-394	1645	10	1.381(c)(4)-1	1.381(c)(4)-1	PROPN
ftr-394	1645	11	and	and	CCONJ
ftr-394	1645	12	1.381(c)(5)1	1.381(c)(5)1	NUM
ftr-394	1645	13	,	,	PUNCT
ftr-394	1645	14	72	72	NUM
ftr-394	1645	15	f.r	f.r	NOUN
ftr-394	1645	16	.	.	PROPN
ftr-394	1645	17	64545	64545	NUM
ftr-394	1645	18	-	-	SYM
ftr-394	1645	19	02	02	NUM
ftr-394	1645	20	(	(	PUNCT
ftr-394	1645	21	11/16/07	11/16/07	NUM
ftr-394	1645	22	)	)	PUNCT
ftr-394	1645	23	.	.	PUNCT
ftr-394	1646	1	the	the	DET
ftr-394	1646	2	treasury	treasury	PROPN
ftr-394	1646	3	department	department	PROPN
ftr-394	1646	4	has	have	AUX
ftr-394	1646	5	published	publish	VERB
ftr-394	1646	6	proposed	propose	VERB
ftr-394	1646	7	amendments	amendment	NOUN
ftr-394	1646	8	to	to	ADP
ftr-394	1646	9	reg	reg	NOUN
ftr-394	1646	10	.	.	PUNCT
ftr-394	1647	1	§	§	PROPN
ftr-394	1647	2	§	§	PROPN
ftr-394	1647	3	1.381(c)(4)-1	1.381(c)(4)-1	PROPN
ftr-394	1647	4	and	and	CCONJ
ftr-394	1647	5	1.381(c)(5)-1	1.381(c)(5)-1	NUM
ftr-394	1647	6	,	,	PUNCT
ftr-394	1647	7	dealing	deal	VERB
ftr-394	1647	8	with	with	ADP
ftr-394	1647	9	the	the	DET
ftr-394	1647	10	carryover	carryover	NOUN
ftr-394	1647	11	of	of	ADP
ftr-394	1647	12	tax	tax	NOUN
ftr-394	1647	13	attributes	attribute	NOUN
ftr-394	1647	14	,	,	PUNCT
ftr-394	1647	15	including	include	VERB
ftr-394	1647	16	accounting	accounting	NOUN
ftr-394	1647	17	and	and	CCONJ
ftr-394	1647	18	inventory	inventory	NOUN
ftr-394	1647	19	methods	method	NOUN
ftr-394	1647	20	,	,	PUNCT
ftr-394	1647	21	in	in	ADP
ftr-394	1647	22	corporate	corporate	ADJ
ftr-394	1647	23	reorganizations	reorganization	NOUN
ftr-394	1647	24	and	and	CCONJ
ftr-394	1647	25	tax	tax	NOUN
ftr-394	1647	26	-	-	PUNCT
ftr-394	1647	27	free	free	ADJ
ftr-394	1647	28	§	§	PROPN
ftr-394	1647	29	332	332	NUM
ftr-394	1647	30	liquidations	liquidation	NOUN
ftr-394	1647	31	.	.	PUNCT
ftr-394	1648	1	generally	generally	ADV
ftr-394	1648	2	,	,	PUNCT
ftr-394	1648	3	following	follow	VERB
ftr-394	1648	4	a	a	DET
ftr-394	1648	5	§	§	PROPN
ftr-394	1648	6	381(a	381(a	PROPN
ftr-394	1648	7	)	)	PUNCT
ftr-394	1648	8	transaction	transaction	NOUN
ftr-394	1648	9	,	,	PUNCT
ftr-394	1648	10	the	the	DET
ftr-394	1648	11	accounting	accounting	NOUN
ftr-394	1648	12	method	method	NOUN
ftr-394	1648	13	or	or	CCONJ
ftr-394	1648	14	combination	combination	NOUN
ftr-394	1648	15	of	of	ADP
ftr-394	1648	16	methods	method	NOUN
ftr-394	1648	17	used	use	VERB
ftr-394	1648	18	by	by	ADP
ftr-394	1648	19	the	the	DET
ftr-394	1648	20	parties	party	NOUN
ftr-394	1648	21	to	to	ADP
ftr-394	1648	22	the	the	DET
ftr-394	1648	23	transaction	transaction	NOUN
ftr-394	1648	24	would	would	AUX
ftr-394	1648	25	continue	continue	VERB
ftr-394	1648	26	to	to	PART
ftr-394	1648	27	be	be	AUX
ftr-394	1648	28	used	use	VERB
ftr-394	1648	29	.	.	PUNCT
ftr-394	1649	1	if	if	SCONJ
ftr-394	1649	2	the	the	DET
ftr-394	1649	3	businesses	business	NOUN
ftr-394	1649	4	of	of	ADP
ftr-394	1649	5	the	the	DET
ftr-394	1649	6	parties	party	NOUN
ftr-394	1649	7	to	to	ADP
ftr-394	1649	8	a	a	DET
ftr-394	1649	9	§	§	PROPN
ftr-394	1649	10	381(a	381(a	PROPN
ftr-394	1649	11	)	)	PUNCT
ftr-394	1649	12	transaction	transaction	NOUN
ftr-394	1649	13	are	be	AUX
ftr-394	1649	14	combined	combine	VERB
ftr-394	1649	15	by	by	ADP
ftr-394	1649	16	the	the	DET
ftr-394	1649	17	surviving	survive	VERB
ftr-394	1649	18	party	party	NOUN
ftr-394	1649	19	and	and	CCONJ
ftr-394	1649	20	different	different	ADJ
ftr-394	1649	21	methods	method	NOUN
ftr-394	1649	22	have	have	AUX
ftr-394	1649	23	been	be	AUX
ftr-394	1649	24	used	use	VERB
ftr-394	1649	25	,	,	PUNCT
ftr-394	1650	1	792	792	NUM
ftr-394	1650	2	florida	florida	PROPN
ftr-394	1650	3	tax	tax	NOUN
ftr-394	1650	4	review	review	NOUN
ftr-394	1650	5	[	[	X
ftr-394	1650	6	vol	vol	NOUN
ftr-394	1650	7	.	.	PUNCT
ftr-394	1650	8	8	8	NUM
ftr-394	1650	9	:	:	PUNCT
ftr-394	1650	10	si	si	PROPN
ftr-394	1650	11	then	then	ADV
ftr-394	1650	12	the	the	DET
ftr-394	1650	13	principal	principal	ADJ
ftr-394	1650	14	and	and	CCONJ
ftr-394	1650	15	special	special	ADJ
ftr-394	1650	16	method	method	NOUN
ftr-394	1650	17	(	(	PUNCT
ftr-394	1650	18	including	include	VERB
ftr-394	1650	19	the	the	DET
ftr-394	1650	20	inventory	inventory	NOUN
ftr-394	1650	21	method	method	NOUN
ftr-394	1650	22	)	)	PUNCT
ftr-394	1650	23	rules	rule	NOUN
ftr-394	1650	24	would	would	AUX
ftr-394	1650	25	apply	apply	VERB
ftr-394	1650	26	.	.	PUNCT
ftr-394	1651	1	however	however	ADV
ftr-394	1651	2	,	,	PUNCT
ftr-394	1651	3	when	when	SCONJ
ftr-394	1651	4	the	the	DET
ftr-394	1651	5	prior	prior	ADJ
ftr-394	1651	6	accounting	accounting	NOUN
ftr-394	1651	7	methods	method	NOUN
ftr-394	1651	8	can	can	AUX
ftr-394	1651	9	not	not	PART
ftr-394	1651	10	be	be	AUX
ftr-394	1651	11	continued	continue	VERB
ftr-394	1651	12	after	after	ADP
ftr-394	1651	13	the	the	DET
ftr-394	1651	14	transaction	transaction	NOUN
ftr-394	1651	15	,	,	PUNCT
ftr-394	1651	16	reg	reg	NOUN
ftr-394	1651	17	.	.	PUNCT
ftr-394	1652	1	§	§	PROPN
ftr-394	1652	2	1.381(c)(4)-1	1.381(c)(4)-1	PROPN
ftr-394	1652	3	would	would	AUX
ftr-394	1652	4	identify	identify	VERB
ftr-394	1652	5	the	the	DET
ftr-394	1652	6	accounting	accounting	NOUN
ftr-394	1652	7	method	method	NOUN
ftr-394	1652	8	to	to	PART
ftr-394	1652	9	be	be	AUX
ftr-394	1652	10	used	use	VERB
ftr-394	1652	11	after	after	ADP
ftr-394	1652	12	the	the	DET
ftr-394	1652	13	transaction	transaction	NOUN
ftr-394	1652	14	;	;	PUNCT
ftr-394	1652	15	reg	reg	NOUN
ftr-394	1652	16	.	.	PUNCT
ftr-394	1653	1	§	§	NOUN
ftr-394	1653	2	1.381(c)(5)-1	1.381(c)(5)-1	PROPN
ftr-394	1653	3	would	would	AUX
ftr-394	1653	4	provide	provide	VERB
ftr-394	1653	5	similar	similar	ADJ
ftr-394	1653	6	rules	rule	NOUN
ftr-394	1653	7	regarding	regard	VERB
ftr-394	1653	8	inventory	inventory	NOUN
ftr-394	1653	9	accounting	accounting	NOUN
ftr-394	1653	10	methods	method	NOUN
ftr-394	1653	11	.	.	PUNCT
ftr-394	1654	1	“	"	PUNCT
ftr-394	1654	2	[	[	X
ftr-394	1654	3	t]he	t]he	ADV
ftr-394	1654	4	current	current	ADJ
ftr-394	1654	5	regulations	regulation	NOUN
ftr-394	1654	6	are	be	AUX
ftr-394	1654	7	inconsistent	inconsistent	ADJ
ftr-394	1654	8	in	in	ADP
ftr-394	1654	9	the	the	DET
ftr-394	1654	10	treatment	treatment	NOUN
ftr-394	1654	11	of	of	ADP
ftr-394	1654	12	adjustments	adjustment	NOUN
ftr-394	1654	13	for	for	ADP
ftr-394	1654	14	inventory	inventory	NOUN
ftr-394	1654	15	methods	method	NOUN
ftr-394	1654	16	and	and	CCONJ
ftr-394	1654	17	for	for	ADP
ftr-394	1654	18	other	other	ADJ
ftr-394	1654	19	accounting	accounting	NOUN
ftr-394	1654	20	methods	method	NOUN
ftr-394	1654	21	,	,	PUNCT
ftr-394	1654	22	and	and	CCONJ
ftr-394	1654	23	that	that	SCONJ
ftr-394	1654	24	there	there	PRON
ftr-394	1654	25	is	be	VERB
ftr-394	1654	26	confusion	confusion	NOUN
ftr-394	1654	27	regarding	regard	VERB
ftr-394	1654	28	the	the	DET
ftr-394	1654	29	appropriate	appropriate	ADJ
ftr-394	1654	30	procedure	procedure	NOUN
ftr-394	1654	31	for	for	ADP
ftr-394	1654	32	making	make	VERB
ftr-394	1654	33	accounting	accounting	NOUN
ftr-394	1654	34	method	method	NOUN
ftr-394	1654	35	changes	change	NOUN
ftr-394	1654	36	required	require	VERB
ftr-394	1654	37	by	by	ADP
ftr-394	1654	38	section	section	NOUN
ftr-394	1654	39	381	381	NUM
ftr-394	1654	40	.	.	PUNCT
ftr-394	1654	41	”	"	PUNCT
ftr-394	1655	1	the	the	DET
ftr-394	1655	2	proposed	propose	VERB
ftr-394	1655	3	amendments	amendment	NOUN
ftr-394	1655	4	generally	generally	ADV
ftr-394	1655	5	would	would	AUX
ftr-394	1655	6	continue	continue	VERB
ftr-394	1655	7	many	many	ADJ
ftr-394	1655	8	of	of	ADP
ftr-394	1655	9	the	the	DET
ftr-394	1655	10	provisions	provision	NOUN
ftr-394	1655	11	of	of	ADP
ftr-394	1655	12	the	the	DET
ftr-394	1655	13	existing	exist	VERB
ftr-394	1655	14	regulations	regulation	NOUN
ftr-394	1655	15	regarding	regard	VERB
ftr-394	1655	16	the	the	DET
ftr-394	1655	17	accounting	accounting	NOUN
ftr-394	1655	18	method	method	NOUN
ftr-394	1655	19	or	or	CCONJ
ftr-394	1655	20	combination	combination	NOUN
ftr-394	1655	21	of	of	ADP
ftr-394	1655	22	methods	method	NOUN
ftr-394	1655	23	to	to	PART
ftr-394	1655	24	be	be	AUX
ftr-394	1655	25	used	use	VERB
ftr-394	1655	26	by	by	ADP
ftr-394	1655	27	the	the	DET
ftr-394	1655	28	corporation	corporation	NOUN
ftr-394	1655	29	that	that	PRON
ftr-394	1655	30	acquires	acquire	VERB
ftr-394	1655	31	the	the	DET
ftr-394	1655	32	assets	asset	NOUN
ftr-394	1655	33	of	of	ADP
ftr-394	1655	34	another	another	DET
ftr-394	1655	35	corporation	corporation	NOUN
ftr-394	1655	36	in	in	ADP
ftr-394	1655	37	a	a	DET
ftr-394	1655	38	§	§	PROPN
ftr-394	1655	39	381(a	381(a	PROPN
ftr-394	1655	40	)	)	PUNCT
ftr-394	1655	41	transaction	transaction	NOUN
ftr-394	1655	42	,	,	PUNCT
ftr-394	1655	43	but	but	CCONJ
ftr-394	1655	44	are	be	AUX
ftr-394	1655	45	designed	design	VERB
ftr-394	1655	46	to	to	PART
ftr-394	1655	47	eliminate	eliminate	VERB
ftr-394	1655	48	confusion	confusion	NOUN
ftr-394	1655	49	and	and	CCONJ
ftr-394	1655	50	uncertainty	uncertainty	NOUN
ftr-394	1655	51	and	and	CCONJ
ftr-394	1655	52	to	to	PART
ftr-394	1655	53	provide	provide	VERB
ftr-394	1655	54	simplicity	simplicity	NOUN
ftr-394	1655	55	and	and	CCONJ
ftr-394	1655	56	uniformity	uniformity	NOUN
ftr-394	1655	57	.	.	PUNCT
ftr-394	1656	1	unlike	unlike	ADP
ftr-394	1656	2	the	the	DET
ftr-394	1656	3	current	current	ADJ
ftr-394	1656	4	regulations	regulation	NOUN
ftr-394	1656	5	,	,	PUNCT
ftr-394	1656	6	the	the	DET
ftr-394	1656	7	proposed	propose	VERB
ftr-394	1656	8	regulations	regulation	NOUN
ftr-394	1656	9	have	have	VERB
ftr-394	1656	10	a	a	DET
ftr-394	1656	11	default	default	NOUN
ftr-394	1656	12	rule	rule	NOUN
ftr-394	1656	13	to	to	PART
ftr-394	1656	14	determine	determine	VERB
ftr-394	1656	15	the	the	DET
ftr-394	1656	16	principal	principal	ADJ
ftr-394	1656	17	method	method	NOUN
ftr-394	1656	18	if	if	SCONJ
ftr-394	1656	19	there	there	PRON
ftr-394	1656	20	is	be	VERB
ftr-394	1656	21	no	no	DET
ftr-394	1656	22	principal	principal	ADJ
ftr-394	1656	23	method	method	NOUN
ftr-394	1656	24	.	.	PUNCT
ftr-394	1657	1	f.	f.	PROPN
ftr-394	1657	2	corporate	corporate	ADJ
ftr-394	1657	3	divisions	division	NOUN
ftr-394	1657	4	1	1	NUM
ftr-394	1657	5	.	.	PUNCT
ftr-394	1657	6	tipra	tipra	NOUN
ftr-394	1657	7	§	§	PROPN
ftr-394	1657	8	202	202	NUM
ftr-394	1657	9	amended	amend	VERB
ftr-394	1657	10	code	code	NOUN
ftr-394	1657	11	§	§	PROPN
ftr-394	1657	12	355(b	355(b	PROPN
ftr-394	1657	13	)	)	PUNCT
ftr-394	1657	14	to	to	PART
ftr-394	1657	15	simplify	simplify	VERB
ftr-394	1657	16	the	the	DET
ftr-394	1657	17	active	active	ADJ
ftr-394	1657	18	trade	trade	NOUN
ftr-394	1657	19	or	or	CCONJ
ftr-394	1657	20	business	business	NOUN
ftr-394	1657	21	test	test	NOUN
ftr-394	1657	22	by	by	ADP
ftr-394	1657	23	looking	look	VERB
ftr-394	1657	24	at	at	ADP
ftr-394	1657	25	all	all	DET
ftr-394	1657	26	corporations	corporation	NOUN
ftr-394	1657	27	in	in	ADP
ftr-394	1657	28	the	the	DET
ftr-394	1657	29	distributing	distribute	VERB
ftr-394	1657	30	corporation	corporation	NOUN
ftr-394	1657	31	’s	’s	PART
ftr-394	1657	32	and	and	CCONJ
ftr-394	1657	33	the	the	DET
ftr-394	1657	34	distributed	distribute	VERB
ftr-394	1657	35	subsidiary	subsidiary	NOUN
ftr-394	1657	36	’s	’s	PART
ftr-394	1657	37	affiliated	affiliate	VERB
ftr-394	1657	38	groups	group	NOUN
ftr-394	1657	39	to	to	PART
ftr-394	1657	40	determine	determine	VERB
ftr-394	1657	41	if	if	SCONJ
ftr-394	1657	42	the	the	DET
ftr-394	1657	43	active	active	ADJ
ftr-394	1657	44	trade	trade	NOUN
ftr-394	1657	45	or	or	CCONJ
ftr-394	1657	46	business	business	NOUN
ftr-394	1657	47	test	test	NOUN
ftr-394	1657	48	is	be	AUX
ftr-394	1657	49	satisfied	satisfied	ADJ
ftr-394	1657	50	.	.	PUNCT
ftr-394	1658	1	a.	a.	NOUN
ftr-394	1658	2	the	the	DET
ftr-394	1658	3	tax	tax	NOUN
ftr-394	1658	4	relief	relief	NOUN
ftr-394	1658	5	and	and	CCONJ
ftr-394	1658	6	health	health	NOUN
ftr-394	1658	7	care	care	NOUN
ftr-394	1658	8	act	act	NOUN
ftr-394	1658	9	of	of	ADP
ftr-394	1658	10	2006	2006	NUM
ftr-394	1658	11	,	,	PUNCT
ftr-394	1658	12	§	§	PROPN
ftr-394	1658	13	410	410	NUM
ftr-394	1658	14	,	,	PUNCT
ftr-394	1658	15	made	make	VERB
ftr-394	1658	16	the	the	DET
ftr-394	1658	17	tipra	tipra	NOUN
ftr-394	1658	18	modification	modification	NOUN
ftr-394	1658	19	to	to	ADP
ftr-394	1658	20	§	§	PROPN
ftr-394	1658	21	355(b	355(b	PROPN
ftr-394	1658	22	)	)	PUNCT
ftr-394	1658	23	permanent	permanent	ADJ
ftr-394	1658	24	.	.	PUNCT
ftr-394	1659	1	b.	b.	PROPN
ftr-394	1659	2	proposed	propose	VERB
ftr-394	1659	3	regulations	regulation	NOUN
ftr-394	1659	4	to	to	PART
ftr-394	1659	5	carry	carry	VERB
ftr-394	1659	6	out	out	ADP
ftr-394	1659	7	the	the	DET
ftr-394	1659	8	amendment	amendment	NOUN
ftr-394	1659	9	are	be	AUX
ftr-394	1659	10	anything	anything	PRON
ftr-394	1659	11	but	but	CCONJ
ftr-394	1659	12	simple	simple	ADJ
ftr-394	1659	13	.	.	PUNCT
ftr-394	1660	1	reg-123365	reg-123365	PROPN
ftr-394	1660	2	-	-	PUNCT
ftr-394	1660	3	03	03	NUM
ftr-394	1660	4	,	,	PUNCT
ftr-394	1660	5	guidance	guidance	NOUN
ftr-394	1660	6	regarding	regard	VERB
ftr-394	1660	7	the	the	DET
ftr-394	1660	8	active	active	ADJ
ftr-394	1660	9	trade	trade	NOUN
ftr-394	1660	10	or	or	CCONJ
ftr-394	1660	11	business	business	NOUN
ftr-394	1660	12	requirement	requirement	NOUN
ftr-394	1660	13	under	under	ADP
ftr-394	1660	14	section	section	NOUN
ftr-394	1660	15	355(b	355(b	PROPN
ftr-394	1660	16	)	)	PUNCT
ftr-394	1660	17	,	,	PUNCT
ftr-394	1660	18	72	72	NUM
ftr-394	1660	19	f.r	f.r	NOUN
ftr-394	1660	20	.	.	NOUN
ftr-394	1660	21	26012	26012	NUM
ftr-394	1660	22	(	(	PUNCT
ftr-394	1660	23	5/8/07	5/8/07	NUM
ftr-394	1660	24	)	)	PUNCT
ftr-394	1660	25	.	.	PUNCT
ftr-394	1661	1	for	for	ADP
ftr-394	1661	2	purposes	purpose	NOUN
ftr-394	1661	3	of	of	ADP
ftr-394	1661	4	determining	determine	VERB
ftr-394	1661	5	whether	whether	SCONJ
ftr-394	1661	6	the	the	DET
ftr-394	1661	7	active	active	ADJ
ftr-394	1661	8	business	business	NOUN
ftr-394	1661	9	requirement	requirement	NOUN
ftr-394	1661	10	of	of	ADP
ftr-394	1661	11	§	§	PROPN
ftr-394	1661	12	355(b)(1	355(b)(1	NOUN
ftr-394	1661	13	)	)	PUNCT
ftr-394	1661	14	has	have	AUX
ftr-394	1661	15	been	be	AUX
ftr-394	1661	16	met	meet	VERB
ftr-394	1661	17	,	,	PUNCT
ftr-394	1661	18	prop	prop	NOUN
ftr-394	1661	19	.	.	PUNCT
ftr-394	1661	20	reg	reg	PROPN
ftr-394	1661	21	.	.	PUNCT
ftr-394	1662	1	§	§	PROPN
ftr-394	1662	2	1.355	1.355	NUM
ftr-394	1662	3	-	-	SYM
ftr-394	1662	4	3(b	3(b	NUM
ftr-394	1662	5	)	)	PUNCT
ftr-394	1662	6	would	would	AUX
ftr-394	1662	7	treat	treat	VERB
ftr-394	1662	8	all	all	PRON
ftr-394	1662	9	of	of	ADP
ftr-394	1662	10	the	the	DET
ftr-394	1662	11	members	member	NOUN
ftr-394	1662	12	of	of	ADP
ftr-394	1662	13	a	a	DET
ftr-394	1662	14	separate	separate	ADJ
ftr-394	1662	15	affiliated	affiliated	ADJ
ftr-394	1662	16	group	group	NOUN
ftr-394	1662	17	(	(	PUNCT
ftr-394	1662	18	sag	sag	NOUN
ftr-394	1662	19	)	)	PUNCT
ftr-394	1662	20	as	as	ADP
ftr-394	1662	21	a	a	DET
ftr-394	1662	22	single	single	ADJ
ftr-394	1662	23	corporation	corporation	NOUN
ftr-394	1662	24	.	.	PUNCT
ftr-394	1663	1	thus	thus	ADV
ftr-394	1663	2	,	,	PUNCT
ftr-394	1663	3	the	the	DET
ftr-394	1663	4	subsidiaries	subsidiary	NOUN
ftr-394	1663	5	of	of	ADP
ftr-394	1663	6	the	the	DET
ftr-394	1663	7	common	common	ADJ
ftr-394	1663	8	parent	parent	NOUN
ftr-394	1663	9	of	of	ADP
ftr-394	1663	10	a	a	DET
ftr-394	1663	11	sag	sag	NOUN
ftr-394	1663	12	are	be	AUX
ftr-394	1663	13	treated	treat	VERB
ftr-394	1663	14	as	as	ADP
ftr-394	1663	15	divisions	division	NOUN
ftr-394	1663	16	of	of	ADP
ftr-394	1663	17	the	the	DET
ftr-394	1663	18	common	common	ADJ
ftr-394	1663	19	parent	parent	NOUN
ftr-394	1663	20	for	for	ADP
ftr-394	1663	21	purposes	purpose	NOUN
ftr-394	1663	22	of	of	ADP
ftr-394	1663	23	determining	determine	VERB
ftr-394	1663	24	whether	whether	SCONJ
ftr-394	1663	25	either	either	CCONJ
ftr-394	1663	26	the	the	DET
ftr-394	1663	27	distributing	distributing	NOUN
ftr-394	1663	28	or	or	CCONJ
ftr-394	1663	29	controlled	control	VERB
ftr-394	1663	30	sag	sag	NOUN
ftr-394	1663	31	is	be	AUX
ftr-394	1663	32	engaged	engage	VERB
ftr-394	1663	33	in	in	ADP
ftr-394	1663	34	a	a	DET
ftr-394	1663	35	qualified	qualified	ADJ
ftr-394	1663	36	trade	trade	NOUN
ftr-394	1663	37	or	or	CCONJ
ftr-394	1663	38	business	business	NOUN
ftr-394	1663	39	.	.	PUNCT
ftr-394	1664	1	•	•	NUM
ftr-394	1664	2	a	a	DET
ftr-394	1664	3	corporation	corporation	NOUN
ftr-394	1664	4	’s	’s	PART
ftr-394	1664	5	sag	sag	NOUN
ftr-394	1664	6	is	be	AUX
ftr-394	1664	7	the	the	DET
ftr-394	1664	8	affiliated	affiliated	ADJ
ftr-394	1664	9	group	group	NOUN
ftr-394	1664	10	that	that	PRON
ftr-394	1664	11	would	would	AUX
ftr-394	1664	12	be	be	AUX
ftr-394	1664	13	determined	determine	VERB
ftr-394	1664	14	under	under	ADP
ftr-394	1664	15	§	§	PROPN
ftr-394	1664	16	1504(a	1504(a	NUM
ftr-394	1664	17	)	)	PUNCT
ftr-394	1664	18	if	if	SCONJ
ftr-394	1664	19	the	the	DET
ftr-394	1664	20	corporation	corporation	NOUN
ftr-394	1664	21	were	be	AUX
ftr-394	1664	22	the	the	DET
ftr-394	1664	23	common	common	ADJ
ftr-394	1664	24	parent	parent	NOUN
ftr-394	1664	25	(	(	PUNCT
ftr-394	1664	26	and	and	CCONJ
ftr-394	1664	27	§	§	PROPN
ftr-394	1664	28	1504(b	1504(b	NOUN
ftr-394	1664	29	)	)	PUNCT
ftr-394	1664	30	did	do	AUX
ftr-394	1664	31	not	not	PART
ftr-394	1664	32	apply	apply	VERB
ftr-394	1664	33	)	)	PUNCT
ftr-394	1664	34	.	.	PUNCT
ftr-394	1665	1	thus	thus	ADV
ftr-394	1665	2	,	,	PUNCT
ftr-394	1665	3	the	the	DET
ftr-394	1665	4	separate	separate	ADJ
ftr-394	1665	5	affiliated	affiliated	ADJ
ftr-394	1665	6	group	group	NOUN
ftr-394	1665	7	of	of	ADP
ftr-394	1665	8	the	the	DET
ftr-394	1665	9	distributing	distribute	VERB
ftr-394	1665	10	corporation	corporation	NOUN
ftr-394	1665	11	(	(	PUNCT
ftr-394	1665	12	dsag)7	dsag)7	NUM
ftr-394	1665	13	is	be	AUX
ftr-394	1665	14	the	the	DET
ftr-394	1665	15	affiliated	affiliated	ADJ
ftr-394	1665	16	group	group	NOUN
ftr-394	1665	17	consisting	consist	VERB
ftr-394	1665	18	of	of	ADP
ftr-394	1665	19	the	the	DET
ftr-394	1665	20	distributing	distribute	VERB
ftr-394	1665	21	corporation	corporation	NOUN
ftr-394	1665	22	and	and	CCONJ
ftr-394	1665	23	all	all	PRON
ftr-394	1665	24	of	of	ADP
ftr-394	1665	25	its	its	PRON
ftr-394	1665	26	affiliated	affiliated	ADJ
ftr-394	1665	27	corporations	corporation	NOUN
ftr-394	1665	28	.	.	PUNCT
ftr-394	1666	1	7	7	X
ftr-394	1666	2	.	.	X
ftr-394	1666	3	this	this	DET
ftr-394	1666	4	acronym	acronym	NOUN
ftr-394	1666	5	has	have	VERB
ftr-394	1666	6	no	no	DET
ftr-394	1666	7	relationship	relationship	NOUN
ftr-394	1666	8	to	to	ADP
ftr-394	1666	9	cooper	cooper	PROPN
ftr-394	1666	10	’s	’s	PART
ftr-394	1666	11	droop	droop	PROPN
ftr-394	1666	12	syndrome	syndrome	NOUN
ftr-394	1666	13	.	.	PUNCT
ftr-394	1667	1	2008	2008	NUM
ftr-394	1667	2	]	]	PUNCT
ftr-394	1667	3	recent	recent	ADJ
ftr-394	1667	4	developments	development	NOUN
ftr-394	1667	5	in	in	ADP
ftr-394	1667	6	federal	federal	ADJ
ftr-394	1667	7	income	income	NOUN
ftr-394	1667	8	taxation	taxation	NOUN
ftr-394	1667	9	793	793	NUM
ftr-394	1667	10	the	the	DET
ftr-394	1667	11	separate	separate	ADJ
ftr-394	1667	12	affiliated	affiliated	ADJ
ftr-394	1667	13	group	group	NOUN
ftr-394	1667	14	of	of	ADP
ftr-394	1667	15	a	a	DET
ftr-394	1667	16	controlled	control	VERB
ftr-394	1667	17	corporation	corporation	NOUN
ftr-394	1667	18	(	(	PUNCT
ftr-394	1667	19	csag	csag	ADJ
ftr-394	1667	20	)	)	PUNCT
ftr-394	1667	21	is	be	AUX
ftr-394	1667	22	determined	determine	VERB
ftr-394	1667	23	in	in	ADP
ftr-394	1667	24	a	a	DET
ftr-394	1667	25	similar	similar	ADJ
ftr-394	1667	26	manner	manner	NOUN
ftr-394	1667	27	,	,	PUNCT
ftr-394	1667	28	but	but	CCONJ
ftr-394	1667	29	by	by	ADP
ftr-394	1667	30	treating	treat	VERB
ftr-394	1667	31	the	the	DET
ftr-394	1667	32	controlled	control	VERB
ftr-394	1667	33	corporation	corporation	NOUN
ftr-394	1667	34	as	as	ADP
ftr-394	1667	35	the	the	DET
ftr-394	1667	36	common	common	ADJ
ftr-394	1667	37	parent	parent	NOUN
ftr-394	1667	38	.	.	PUNCT
ftr-394	1668	1	accordingly	accordingly	ADV
ftr-394	1668	2	,	,	PUNCT
ftr-394	1668	3	prior	prior	ADV
ftr-394	1668	4	to	to	ADP
ftr-394	1668	5	a	a	DET
ftr-394	1668	6	distribution	distribution	NOUN
ftr-394	1668	7	,	,	PUNCT
ftr-394	1668	8	the	the	DET
ftr-394	1668	9	dsag	dsag	NOUN
ftr-394	1668	10	includes	include	VERB
ftr-394	1668	11	csag	csag	ADJ
ftr-394	1668	12	members	member	NOUN
ftr-394	1668	13	if	if	SCONJ
ftr-394	1668	14	the	the	DET
ftr-394	1668	15	ownership	ownership	NOUN
ftr-394	1668	16	requirements	requirement	NOUN
ftr-394	1668	17	are	be	AUX
ftr-394	1668	18	met	meet	VERB
ftr-394	1668	19	.	.	PUNCT
ftr-394	1669	1	prop	prop	NOUN
ftr-394	1669	2	.	.	PUNCT
ftr-394	1670	1	reg	reg	PROPN
ftr-394	1670	2	.	.	PUNCT
ftr-394	1671	1	§	§	PROPN
ftr-394	1671	2	1.3553(b)(1)(iii	1.3553(b)(1)(iii	NUM
ftr-394	1671	3	)	)	PUNCT
ftr-394	1671	4	.	.	PUNCT
ftr-394	1672	1	•	•	NUM
ftr-394	1672	2	the	the	DET
ftr-394	1672	3	sag	sag	NOUN
ftr-394	1672	4	rule	rule	NOUN
ftr-394	1672	5	is	be	AUX
ftr-394	1672	6	applied	apply	VERB
ftr-394	1672	7	for	for	ADP
ftr-394	1672	8	purposes	purpose	NOUN
ftr-394	1672	9	of	of	ADP
ftr-394	1672	10	determining	determine	VERB
ftr-394	1672	11	whether	whether	SCONJ
ftr-394	1672	12	a	a	DET
ftr-394	1672	13	corporation	corporation	NOUN
ftr-394	1672	14	has	have	AUX
ftr-394	1672	15	conducted	conduct	VERB
ftr-394	1672	16	a	a	DET
ftr-394	1672	17	trade	trade	NOUN
ftr-394	1672	18	or	or	CCONJ
ftr-394	1672	19	business	business	NOUN
ftr-394	1672	20	throughout	throughout	ADP
ftr-394	1672	21	the	the	DET
ftr-394	1672	22	requisite	requisite	ADJ
ftr-394	1672	23	five	five	NUM
ftr-394	1672	24	-	-	PUNCT
ftr-394	1672	25	year	year	NOUN
ftr-394	1672	26	period	period	NOUN
ftr-394	1672	27	preceding	precede	VERB
ftr-394	1672	28	the	the	DET
ftr-394	1672	29	distribution	distribution	NOUN
ftr-394	1672	30	and	and	CCONJ
ftr-394	1672	31	whether	whether	SCONJ
ftr-394	1672	32	the	the	DET
ftr-394	1672	33	distributing	distribute	VERB
ftr-394	1672	34	and	and	CCONJ
ftr-394	1672	35	controlled	control	VERB
ftr-394	1672	36	corporations	corporation	NOUN
ftr-394	1672	37	are	be	AUX
ftr-394	1672	38	actively	actively	ADV
ftr-394	1672	39	conducting	conduct	VERB
ftr-394	1672	40	a	a	DET
ftr-394	1672	41	trade	trade	NOUN
ftr-394	1672	42	or	or	CCONJ
ftr-394	1672	43	business	business	NOUN
ftr-394	1672	44	following	follow	VERB
ftr-394	1672	45	distribution	distribution	NOUN
ftr-394	1672	46	.	.	PUNCT
ftr-394	1673	1	these	these	DET
ftr-394	1673	2	proposed	propose	VERB
ftr-394	1673	3	regulations	regulation	NOUN
ftr-394	1673	4	will	will	AUX
ftr-394	1673	5	affect	affect	VERB
ftr-394	1673	6	the	the	DET
ftr-394	1673	7	application	application	NOUN
ftr-394	1673	8	of	of	ADP
ftr-394	1673	9	the	the	DET
ftr-394	1673	10	active	active	ADJ
ftr-394	1673	11	business	business	NOUN
ftr-394	1673	12	requirement	requirement	NOUN
ftr-394	1673	13	in	in	ADP
ftr-394	1673	14	a	a	DET
ftr-394	1673	15	number	number	NOUN
ftr-394	1673	16	of	of	ADP
ftr-394	1673	17	respects	respect	NOUN
ftr-394	1673	18	.	.	PUNCT
ftr-394	1674	1	•	•	NUM
ftr-394	1674	2	first	first	ADV
ftr-394	1674	3	,	,	PUNCT
ftr-394	1674	4	if	if	SCONJ
ftr-394	1674	5	ownership	ownership	NOUN
ftr-394	1674	6	requirements	requirement	NOUN
ftr-394	1674	7	are	be	AUX
ftr-394	1674	8	met	meet	VERB
ftr-394	1674	9	,	,	PUNCT
ftr-394	1674	10	members	member	NOUN
ftr-394	1674	11	of	of	ADP
ftr-394	1674	12	the	the	DET
ftr-394	1674	13	distributing	distribute	VERB
ftr-394	1674	14	corporation	corporation	NOUN
ftr-394	1674	15	sag	sag	NOUN
ftr-394	1674	16	and	and	CCONJ
ftr-394	1674	17	the	the	DET
ftr-394	1674	18	controlled	control	VERB
ftr-394	1674	19	corporation	corporation	NOUN
ftr-394	1674	20	sag	sag	NOUN
ftr-394	1674	21	will	will	AUX
ftr-394	1674	22	be	be	AUX
ftr-394	1674	23	treated	treat	VERB
ftr-394	1674	24	as	as	ADP
ftr-394	1674	25	belonging	belong	VERB
ftr-394	1674	26	to	to	ADP
ftr-394	1674	27	a	a	DET
ftr-394	1674	28	single	single	ADJ
ftr-394	1674	29	sag	sag	NOUN
ftr-394	1674	30	during	during	ADP
ftr-394	1674	31	the	the	DET
ftr-394	1674	32	pre	pre	ADJ
ftr-394	1674	33	-	-	ADJ
ftr-394	1674	34	distribution	distribution	ADJ
ftr-394	1674	35	period	period	NOUN
ftr-394	1674	36	,	,	PUNCT
ftr-394	1674	37	which	which	PRON
ftr-394	1674	38	facilitates	facilitate	VERB
ftr-394	1674	39	identifying	identify	VERB
ftr-394	1674	40	the	the	DET
ftr-394	1674	41	appropriate	appropriate	ADJ
ftr-394	1674	42	trades	trade	NOUN
ftr-394	1674	43	or	or	CCONJ
ftr-394	1674	44	businesses	business	NOUN
ftr-394	1674	45	regardless	regardless	ADV
ftr-394	1674	46	of	of	ADP
ftr-394	1674	47	how	how	SCONJ
ftr-394	1674	48	the	the	DET
ftr-394	1674	49	assets	asset	NOUN
ftr-394	1674	50	are	be	AUX
ftr-394	1674	51	distributed	distribute	VERB
ftr-394	1674	52	among	among	ADP
ftr-394	1674	53	the	the	DET
ftr-394	1674	54	sag	sag	NOUN
ftr-394	1674	55	members	member	NOUN
ftr-394	1674	56	.	.	PUNCT
ftr-394	1675	1	prop	prop	NOUN
ftr-394	1675	2	.	.	PUNCT
ftr-394	1676	1	reg	reg	PROPN
ftr-394	1676	2	.	.	PUNCT
ftr-394	1677	1	§	§	PROPN
ftr-394	1677	2	1.355	1.355	NUM
ftr-394	1677	3	-	-	SYM
ftr-394	1677	4	3(b)(3)(i	3(b)(3)(i	NUM
ftr-394	1677	5	)	)	PUNCT
ftr-394	1677	6	.	.	PUNCT
ftr-394	1678	1	•	•	NUM
ftr-394	1678	2	second	second	ADJ
ftr-394	1678	3	,	,	PUNCT
ftr-394	1678	4	the	the	DET
ftr-394	1678	5	sag	sag	NOUN
ftr-394	1678	6	rule	rule	NOUN
ftr-394	1678	7	applies	apply	VERB
ftr-394	1678	8	for	for	ADP
ftr-394	1678	9	purposes	purpose	NOUN
ftr-394	1678	10	of	of	ADP
ftr-394	1678	11	determining	determine	VERB
ftr-394	1678	12	whether	whether	SCONJ
ftr-394	1678	13	there	there	PRON
ftr-394	1678	14	has	have	AUX
ftr-394	1678	15	been	be	AUX
ftr-394	1678	16	a	a	DET
ftr-394	1678	17	taxable	taxable	ADJ
ftr-394	1678	18	acquisition	acquisition	NOUN
ftr-394	1678	19	of	of	ADP
ftr-394	1678	20	the	the	DET
ftr-394	1678	21	trade	trade	NOUN
ftr-394	1678	22	or	or	CCONJ
ftr-394	1678	23	business	business	NOUN
ftr-394	1678	24	within	within	ADP
ftr-394	1678	25	the	the	DET
ftr-394	1678	26	five	five	NUM
ftr-394	1678	27	years	year	NOUN
ftr-394	1678	28	preceding	precede	VERB
ftr-394	1678	29	the	the	DET
ftr-394	1678	30	distribution	distribution	NOUN
ftr-394	1678	31	under	under	ADP
ftr-394	1678	32	§	§	PROPN
ftr-394	1678	33	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1678	34	)	)	PUNCT
ftr-394	1678	35	or	or	CCONJ
ftr-394	1678	36	(	(	PUNCT
ftr-394	1678	37	d	d	NOUN
ftr-394	1678	38	)	)	PUNCT
ftr-394	1678	39	.	.	PUNCT
ftr-394	1679	1	because	because	SCONJ
ftr-394	1679	2	,	,	PUNCT
ftr-394	1679	3	the	the	DET
ftr-394	1679	4	subsidiaries	subsidiary	NOUN
ftr-394	1679	5	of	of	ADP
ftr-394	1679	6	the	the	DET
ftr-394	1679	7	common	common	ADJ
ftr-394	1679	8	parent	parent	NOUN
ftr-394	1679	9	of	of	ADP
ftr-394	1679	10	a	a	DET
ftr-394	1679	11	sag	sag	NOUN
ftr-394	1679	12	are	be	AUX
ftr-394	1679	13	treated	treat	VERB
ftr-394	1679	14	as	as	ADP
ftr-394	1679	15	divisions	division	NOUN
ftr-394	1679	16	of	of	ADP
ftr-394	1679	17	the	the	DET
ftr-394	1679	18	common	common	ADJ
ftr-394	1679	19	parent	parent	NOUN
ftr-394	1679	20	,	,	PUNCT
ftr-394	1679	21	a	a	DET
ftr-394	1679	22	stock	stock	NOUN
ftr-394	1679	23	acquisition	acquisition	NOUN
ftr-394	1679	24	of	of	ADP
ftr-394	1679	25	a	a	DET
ftr-394	1679	26	corporation	corporation	NOUN
ftr-394	1679	27	that	that	PRON
ftr-394	1679	28	becomes	become	VERB
ftr-394	1679	29	a	a	DET
ftr-394	1679	30	member	member	NOUN
ftr-394	1679	31	of	of	ADP
ftr-394	1679	32	a	a	DET
ftr-394	1679	33	sag	sag	NOUN
ftr-394	1679	34	is	be	AUX
ftr-394	1679	35	treated	treat	VERB
ftr-394	1679	36	as	as	ADP
ftr-394	1679	37	an	an	DET
ftr-394	1679	38	asset	asset	NOUN
ftr-394	1679	39	acquisition	acquisition	NOUN
ftr-394	1679	40	(	(	PUNCT
ftr-394	1679	41	which	which	PRON
ftr-394	1679	42	affects	affect	VERB
ftr-394	1679	43	the	the	DET
ftr-394	1679	44	application	application	NOUN
ftr-394	1679	45	of	of	ADP
ftr-394	1679	46	§	§	PROPN
ftr-394	1679	47	355(b)(2)(d	355(b)(2)(d	PROPN
ftr-394	1679	48	)	)	PUNCT
ftr-394	1679	49	regarding	regard	VERB
ftr-394	1679	50	acquisition	acquisition	NOUN
ftr-394	1679	51	of	of	ADP
ftr-394	1679	52	control	control	NOUN
ftr-394	1679	53	of	of	ADP
ftr-394	1679	54	a	a	DET
ftr-394	1679	55	corporation	corporation	NOUN
ftr-394	1679	56	conducting	conduct	VERB
ftr-394	1679	57	an	an	DET
ftr-394	1679	58	active	active	ADJ
ftr-394	1679	59	business	business	NOUN
ftr-394	1679	60	)	)	PUNCT
ftr-394	1679	61	.	.	PUNCT
ftr-394	1680	1	prop	prop	NOUN
ftr-394	1680	2	.	.	PUNCT
ftr-394	1681	1	reg	reg	PROPN
ftr-394	1681	2	.	.	PUNCT
ftr-394	1682	1	§	§	PROPN
ftr-394	1682	2	1.3553(b)(1)(ii	1.3553(b)(1)(ii	NUM
ftr-394	1682	3	)	)	PUNCT
ftr-394	1682	4	.	.	PUNCT
ftr-394	1683	1	•	•	NUM
ftr-394	1683	2	third	third	ADJ
ftr-394	1683	3	,	,	PUNCT
ftr-394	1683	4	prop	prop	NOUN
ftr-394	1683	5	.	.	PUNCT
ftr-394	1684	1	reg	reg	PROPN
ftr-394	1684	2	.	.	PUNCT
ftr-394	1685	1	§	§	PROPN
ftr-394	1685	2	1.355	1.355	NUM
ftr-394	1685	3	-	-	SYM
ftr-394	1685	4	3(b)(4)(iii	3(b)(4)(iii	NUM
ftr-394	1685	5	)	)	PUNCT
ftr-394	1685	6	would	would	AUX
ftr-394	1685	7	permit	permit	VERB
ftr-394	1685	8	certain	certain	ADJ
ftr-394	1685	9	taxable	taxable	ADJ
ftr-394	1685	10	acquisitions	acquisition	NOUN
ftr-394	1685	11	of	of	ADP
ftr-394	1685	12	the	the	DET
ftr-394	1685	13	assets	asset	NOUN
ftr-394	1685	14	of	of	ADP
ftr-394	1685	15	a	a	DET
ftr-394	1685	16	trade	trade	NOUN
ftr-394	1685	17	or	or	CCONJ
ftr-394	1685	18	business	business	NOUN
ftr-394	1685	19	by	by	ADP
ftr-394	1685	20	the	the	DET
ftr-394	1685	21	distributing	distribute	VERB
ftr-394	1685	22	corporation	corporation	NOUN
ftr-394	1685	23	without	without	ADP
ftr-394	1685	24	violating	violate	VERB
ftr-394	1685	25	the	the	DET
ftr-394	1685	26	restrictions	restriction	NOUN
ftr-394	1685	27	of	of	ADP
ftr-394	1685	28	§	§	PROPN
ftr-394	1685	29	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1685	30	)	)	PUNCT
ftr-394	1685	31	and	and	CCONJ
ftr-394	1685	32	(	(	PUNCT
ftr-394	1685	33	d	d	NOUN
ftr-394	1685	34	)	)	PUNCT
ftr-394	1685	35	,	,	PUNCT
ftr-394	1685	36	which	which	PRON
ftr-394	1685	37	are	be	AUX
ftr-394	1685	38	interpreted	interpret	VERB
ftr-394	1685	39	as	as	ADP
ftr-394	1685	40	preventing	prevent	VERB
ftr-394	1685	41	the	the	DET
ftr-394	1685	42	use	use	NOUN
ftr-394	1685	43	of	of	ADP
ftr-394	1685	44	the	the	DET
ftr-394	1685	45	assets	asset	NOUN
ftr-394	1685	46	of	of	ADP
ftr-394	1685	47	distributing	distribute	VERB
ftr-394	1685	48	to	to	PART
ftr-394	1685	49	acquire	acquire	VERB
ftr-394	1685	50	a	a	DET
ftr-394	1685	51	trade	trade	NOUN
ftr-394	1685	52	or	or	CCONJ
ftr-394	1685	53	business	business	NOUN
ftr-394	1685	54	in	in	ADP
ftr-394	1685	55	lieu	lieu	NOUN
ftr-394	1685	56	of	of	ADP
ftr-394	1685	57	dividend	dividend	NOUN
ftr-394	1685	58	distributions	distribution	NOUN
ftr-394	1685	59	.	.	PUNCT
ftr-394	1686	1	the	the	DET
ftr-394	1686	2	proposed	propose	VERB
ftr-394	1686	3	regulations	regulation	NOUN
ftr-394	1686	4	disregard	disregard	VERB
ftr-394	1686	5	a	a	DET
ftr-394	1686	6	taxable	taxable	ADJ
ftr-394	1686	7	acquisition	acquisition	NOUN
ftr-394	1686	8	by	by	ADP
ftr-394	1686	9	the	the	DET
ftr-394	1686	10	controlled	control	VERB
ftr-394	1686	11	sag	sag	NOUN
ftr-394	1686	12	from	from	ADP
ftr-394	1686	13	the	the	DET
ftr-394	1686	14	distributing	distribute	VERB
ftr-394	1686	15	sag	sag	NOUN
ftr-394	1686	16	,	,	PUNCT
ftr-394	1686	17	disregard	disregard	VERB
ftr-394	1686	18	the	the	DET
ftr-394	1686	19	use	use	NOUN
ftr-394	1686	20	of	of	ADP
ftr-394	1686	21	cash	cash	NOUN
ftr-394	1686	22	to	to	PART
ftr-394	1686	23	pay	pay	VERB
ftr-394	1686	24	off	off	ADP
ftr-394	1686	25	fractional	fractional	ADJ
ftr-394	1686	26	shares	share	NOUN
ftr-394	1686	27	,	,	PUNCT
ftr-394	1686	28	and	and	CCONJ
ftr-394	1686	29	to	to	ADP
ftr-394	1686	30	a	a	DET
ftr-394	1686	31	limited	limited	ADJ
ftr-394	1686	32	extent	extent	NOUN
ftr-394	1686	33	,	,	PUNCT
ftr-394	1686	34	disregard	disregard	VERB
ftr-394	1686	35	taxable	taxable	ADJ
ftr-394	1686	36	acquisitions	acquisition	NOUN
ftr-394	1686	37	from	from	ADP
ftr-394	1686	38	members	member	NOUN
ftr-394	1686	39	of	of	ADP
ftr-394	1686	40	the	the	DET
ftr-394	1686	41	same	same	ADJ
ftr-394	1686	42	sag	sag	NOUN
ftr-394	1686	43	.	.	PUNCT
ftr-394	1687	1	however	however	ADV
ftr-394	1687	2	,	,	PUNCT
ftr-394	1687	3	the	the	DET
ftr-394	1687	4	proposed	propose	VERB
ftr-394	1687	5	regulations	regulation	NOUN
ftr-394	1687	6	do	do	AUX
ftr-394	1687	7	not	not	PART
ftr-394	1687	8	disregard	disregard	VERB
ftr-394	1687	9	the	the	DET
ftr-394	1687	10	recognition	recognition	NOUN
ftr-394	1687	11	of	of	ADP
ftr-394	1687	12	gain	gain	NOUN
ftr-394	1687	13	or	or	CCONJ
ftr-394	1687	14	loss	loss	NOUN
ftr-394	1687	15	in	in	ADP
ftr-394	1687	16	transactions	transaction	NOUN
ftr-394	1687	17	between	between	ADP
ftr-394	1687	18	affiliated	affiliated	ADJ
ftr-394	1687	19	corporations	corporation	NOUN
ftr-394	1687	20	unless	unless	SCONJ
ftr-394	1687	21	the	the	DET
ftr-394	1687	22	affiliates	affiliate	NOUN
ftr-394	1687	23	are	be	AUX
ftr-394	1687	24	members	member	NOUN
ftr-394	1687	25	of	of	ADP
ftr-394	1687	26	the	the	DET
ftr-394	1687	27	same	same	ADJ
ftr-394	1687	28	sag	sag	NOUN
ftr-394	1687	29	.	.	PUNCT
ftr-394	1688	1	(	(	PUNCT
ftr-394	1688	2	analogous	analogous	ADJ
ftr-394	1688	3	to	to	ADP
ftr-394	1688	4	current	current	ADJ
ftr-394	1688	5	regulations	regulation	NOUN
ftr-394	1688	6	,	,	PUNCT
ftr-394	1688	7	taxable	taxable	ADJ
ftr-394	1688	8	acquisitions	acquisition	NOUN
ftr-394	1688	9	to	to	PART
ftr-394	1688	10	expand	expand	VERB
ftr-394	1688	11	an	an	DET
ftr-394	1688	12	existing	exist	VERB
ftr-394	1688	13	business	business	NOUN
ftr-394	1688	14	within	within	ADP
ftr-394	1688	15	a	a	DET
ftr-394	1688	16	sag	sag	NOUN
ftr-394	1688	17	are	be	AUX
ftr-394	1688	18	disregarded	disregarded	ADJ
ftr-394	1688	19	.	.	PUNCT
ftr-394	1689	1	prop	prop	NOUN
ftr-394	1689	2	.	.	PUNCT
ftr-394	1690	1	reg	reg	PROPN
ftr-394	1690	2	.	.	PUNCT
ftr-394	1691	1	§	§	PROPN
ftr-394	1691	2	1.355	1.355	NUM
ftr-394	1691	3	-	-	SYM
ftr-394	1691	4	3(b)(3)(ii	3(b)(3)(ii	NUM
ftr-394	1691	5	)	)	PUNCT
ftr-394	1691	6	)	)	PUNCT
ftr-394	1691	7	.	.	PUNCT
ftr-394	1692	1	•	•	NUM
ftr-394	1692	2	fourth	fourth	ADJ
ftr-394	1692	3	,	,	PUNCT
ftr-394	1692	4	application	application	NOUN
ftr-394	1692	5	of	of	ADP
ftr-394	1692	6	§	§	PROPN
ftr-394	1692	7	355(b)(2)(d)(i	355(b)(2)(d)(i	NUM
ftr-394	1692	8	)	)	PUNCT
ftr-394	1692	9	(	(	PUNCT
ftr-394	1692	10	control	control	NOUN
ftr-394	1692	11	acquired	acquire	VERB
ftr-394	1692	12	by	by	ADP
ftr-394	1692	13	any	any	DET
ftr-394	1692	14	distributee	distributee	NOUN
ftr-394	1692	15	corporation	corporation	NOUN
ftr-394	1692	16	)	)	PUNCT
ftr-394	1692	17	would	would	AUX
ftr-394	1692	18	be	be	AUX
ftr-394	1692	19	limited	limit	VERB
ftr-394	1692	20	to	to	ADP
ftr-394	1692	21	situations	situation	NOUN
ftr-394	1692	22	designed	design	VERB
ftr-394	1692	23	to	to	PART
ftr-394	1692	24	avoid	avoid	VERB
ftr-394	1692	25	the	the	DET
ftr-394	1692	26	impact	impact	NOUN
ftr-394	1692	27	of	of	ADP
ftr-394	1692	28	the	the	DET
ftr-394	1692	29	repeal	repeal	NOUN
ftr-394	1692	30	of	of	ADP
ftr-394	1692	31	the	the	DET
ftr-394	1692	32	general	general	ADJ
ftr-394	1692	33	utilities	utility	NOUN
ftr-394	1692	34	doctrine	doctrine	NOUN
ftr-394	1692	35	.	.	PUNCT
ftr-394	1693	1	794	794	NUM
ftr-394	1693	2	florida	florida	PROPN
ftr-394	1693	3	tax	tax	NOUN
ftr-394	1693	4	review	review	NOUN
ftr-394	1693	5	[	[	X
ftr-394	1693	6	vol	vol	NOUN
ftr-394	1693	7	.	.	PUNCT
ftr-394	1693	8	8	8	NUM
ftr-394	1693	9	:	:	PUNCT
ftr-394	1693	10	si	si	PROPN
ftr-394	1693	11	thus	thus	ADV
ftr-394	1693	12	,	,	PUNCT
ftr-394	1693	13	the	the	DET
ftr-394	1693	14	proposed	propose	VERB
ftr-394	1693	15	regulations	regulation	NOUN
ftr-394	1693	16	allow	allow	VERB
ftr-394	1693	17	a	a	DET
ftr-394	1693	18	taxable	taxable	ADJ
ftr-394	1693	19	acquisition	acquisition	NOUN
ftr-394	1693	20	by	by	ADP
ftr-394	1693	21	a	a	DET
ftr-394	1693	22	distributee	distributee	NOUN
ftr-394	1693	23	corporation	corporation	NOUN
ftr-394	1693	24	of	of	ADP
ftr-394	1693	25	control	control	NOUN
ftr-394	1693	26	of	of	ADP
ftr-394	1693	27	distributing	distribute	VERB
ftr-394	1693	28	in	in	ADP
ftr-394	1693	29	a	a	DET
ftr-394	1693	30	transaction	transaction	NOUN
ftr-394	1693	31	where	where	SCONJ
ftr-394	1693	32	the	the	DET
ftr-394	1693	33	basis	basis	NOUN
ftr-394	1693	34	of	of	ADP
ftr-394	1693	35	the	the	DET
ftr-394	1693	36	acquired	acquire	VERB
ftr-394	1693	37	distributing	distribute	VERB
ftr-394	1693	38	stock	stock	NOUN
ftr-394	1693	39	is	be	AUX
ftr-394	1693	40	determined	determine	VERB
ftr-394	1693	41	in	in	ADP
ftr-394	1693	42	whole	whole	NOUN
ftr-394	1693	43	or	or	CCONJ
ftr-394	1693	44	by	by	ADP
ftr-394	1693	45	reference	reference	NOUN
ftr-394	1693	46	to	to	ADP
ftr-394	1693	47	the	the	DET
ftr-394	1693	48	transferor	transferor	NOUN
ftr-394	1693	49	’s	’s	PART
ftr-394	1693	50	basis	basis	NOUN
ftr-394	1693	51	.	.	PUNCT
ftr-394	1694	1	prop	prop	NOUN
ftr-394	1694	2	.	.	PUNCT
ftr-394	1695	1	reg	reg	PROPN
ftr-394	1695	2	.	.	PUNCT
ftr-394	1696	1	§	§	PROPN
ftr-394	1696	2	1.355	1.355	NUM
ftr-394	1696	3	-	-	SYM
ftr-394	1696	4	3(b)(4)(iii)(c	3(b)(4)(iii)(c	NUM
ftr-394	1696	5	)	)	PUNCT
ftr-394	1696	6	.	.	PUNCT
ftr-394	1697	1	•	•	NUM
ftr-394	1697	2	fifth	fifth	ADJ
ftr-394	1697	3	,	,	PUNCT
ftr-394	1697	4	the	the	DET
ftr-394	1697	5	proposed	propose	VERB
ftr-394	1697	6	regulations	regulation	NOUN
ftr-394	1697	7	interpret	interpret	VERB
ftr-394	1697	8	§	§	PROPN
ftr-394	1697	9	§	§	PROPN
ftr-394	1697	10	355(b)(2)(c	355(b)(2)(c	NUM
ftr-394	1697	11	)	)	PUNCT
ftr-394	1697	12	and	and	CCONJ
ftr-394	1697	13	(	(	PUNCT
ftr-394	1697	14	d	d	X
ftr-394	1697	15	)	)	PUNCT
ftr-394	1697	16	to	to	PART
ftr-394	1697	17	have	have	VERB
ftr-394	1697	18	the	the	DET
ftr-394	1697	19	common	common	ADJ
ftr-394	1697	20	purpose	purpose	NOUN
ftr-394	1697	21	of	of	ADP
ftr-394	1697	22	preventing	prevent	VERB
ftr-394	1697	23	the	the	DET
ftr-394	1697	24	direct	direct	ADJ
ftr-394	1697	25	or	or	CCONJ
ftr-394	1697	26	indirect	indirect	ADJ
ftr-394	1697	27	acquisition	acquisition	NOUN
ftr-394	1697	28	of	of	ADP
ftr-394	1697	29	the	the	DET
ftr-394	1697	30	trade	trade	NOUN
ftr-394	1697	31	or	or	CCONJ
ftr-394	1697	32	business	business	NOUN
ftr-394	1697	33	(	(	PUNCT
ftr-394	1697	34	to	to	PART
ftr-394	1697	35	be	be	AUX
ftr-394	1697	36	relied	rely	VERB
ftr-394	1697	37	on	on	ADP
ftr-394	1697	38	a	a	DET
ftr-394	1697	39	distribution	distribution	NOUN
ftr-394	1697	40	to	to	PART
ftr-394	1697	41	which	which	PRON
ftr-394	1697	42	§	§	PROPN
ftr-394	1697	43	355	355	NUM
ftr-394	1697	44	would	would	AUX
ftr-394	1697	45	otherwise	otherwise	ADV
ftr-394	1697	46	apply	apply	VERB
ftr-394	1697	47	)	)	PUNCT
ftr-394	1697	48	by	by	ADP
ftr-394	1697	49	a	a	DET
ftr-394	1697	50	corporation	corporation	NOUN
ftr-394	1697	51	in	in	ADP
ftr-394	1697	52	exchange	exchange	NOUN
ftr-394	1697	53	for	for	ADP
ftr-394	1697	54	assets	asset	NOUN
ftr-394	1697	55	other	other	ADJ
ftr-394	1697	56	than	than	ADP
ftr-394	1697	57	its	its	PRON
ftr-394	1697	58	stock	stock	NOUN
ftr-394	1697	59	.	.	PUNCT
ftr-394	1698	1	thus	thus	ADV
ftr-394	1698	2	,	,	PUNCT
ftr-394	1698	3	if	if	SCONJ
ftr-394	1698	4	(	(	PUNCT
ftr-394	1698	5	1	1	X
ftr-394	1698	6	)	)	PUNCT
ftr-394	1698	7	a	a	DET
ftr-394	1698	8	dsag	dsag	ADJ
ftr-394	1698	9	member	member	NOUN
ftr-394	1698	10	or	or	CCONJ
ftr-394	1698	11	controlled	control	VERB
ftr-394	1698	12	acquires	acquire	VERB
ftr-394	1698	13	the	the	DET
ftr-394	1698	14	trade	trade	NOUN
ftr-394	1698	15	or	or	CCONJ
ftr-394	1698	16	business	business	NOUN
ftr-394	1698	17	solely	solely	ADV
ftr-394	1698	18	for	for	ADP
ftr-394	1698	19	distributing	distribute	VERB
ftr-394	1698	20	stock	stock	NOUN
ftr-394	1698	21	,	,	PUNCT
ftr-394	1698	22	(	(	PUNCT
ftr-394	1698	23	2	2	X
ftr-394	1698	24	)	)	PUNCT
ftr-394	1698	25	distributing	distribute	VERB
ftr-394	1698	26	acquires	acquire	VERB
ftr-394	1698	27	control	control	NOUN
ftr-394	1698	28	of	of	ADP
ftr-394	1698	29	controlled	control	VERB
ftr-394	1698	30	solely	solely	ADV
ftr-394	1698	31	for	for	ADP
ftr-394	1698	32	distributing	distribute	VERB
ftr-394	1698	33	stock	stock	NOUN
ftr-394	1698	34	,	,	PUNCT
ftr-394	1698	35	or	or	CCONJ
ftr-394	1698	36	(	(	PUNCT
ftr-394	1698	37	3	3	NUM
ftr-394	1698	38	)	)	PUNCT
ftr-394	1698	39	controlled	control	VERB
ftr-394	1698	40	acquires	acquire	VERB
ftr-394	1698	41	the	the	DET
ftr-394	1698	42	trade	trade	NOUN
ftr-394	1698	43	or	or	CCONJ
ftr-394	1698	44	business	business	NOUN
ftr-394	1698	45	from	from	ADP
ftr-394	1698	46	distributing	distribute	VERB
ftr-394	1698	47	solely	solely	ADV
ftr-394	1698	48	in	in	ADP
ftr-394	1698	49	exchange	exchange	NOUN
ftr-394	1698	50	for	for	ADP
ftr-394	1698	51	stock	stock	NOUN
ftr-394	1698	52	of	of	ADP
ftr-394	1698	53	controlled	control	VERB
ftr-394	1698	54	,	,	PUNCT
ftr-394	1698	55	in	in	ADP
ftr-394	1698	56	a	a	DET
ftr-394	1698	57	transaction	transaction	NOUN
ftr-394	1698	58	in	in	ADP
ftr-394	1698	59	which	which	PRON
ftr-394	1698	60	no	no	DET
ftr-394	1698	61	gain	gain	NOUN
ftr-394	1698	62	or	or	CCONJ
ftr-394	1698	63	loss	loss	NOUN
ftr-394	1698	64	was	be	AUX
ftr-394	1698	65	recognized	recognize	VERB
ftr-394	1698	66	,	,	PUNCT
ftr-394	1698	67	§	§	PROPN
ftr-394	1698	68	§	§	PROPN
ftr-394	1698	69	355(b)(2)(c	355(b)(2)(c	NUM
ftr-394	1698	70	)	)	PUNCT
ftr-394	1698	71	and	and	CCONJ
ftr-394	1698	72	(	(	PUNCT
ftr-394	1698	73	d	d	X
ftr-394	1698	74	)	)	PUNCT
ftr-394	1698	75	are	be	AUX
ftr-394	1698	76	satisfied	satisfied	ADJ
ftr-394	1698	77	.	.	PUNCT
ftr-394	1699	1	however	however	ADV
ftr-394	1699	2	,	,	PUNCT
ftr-394	1699	3	if	if	SCONJ
ftr-394	1699	4	the	the	DET
ftr-394	1699	5	trade	trade	NOUN
ftr-394	1699	6	or	or	CCONJ
ftr-394	1699	7	business	business	NOUN
ftr-394	1699	8	is	be	AUX
ftr-394	1699	9	acquired	acquire	VERB
ftr-394	1699	10	in	in	ADP
ftr-394	1699	11	exchange	exchange	NOUN
ftr-394	1699	12	for	for	ADP
ftr-394	1699	13	assets	asset	NOUN
ftr-394	1699	14	of	of	ADP
ftr-394	1699	15	distributing	distribute	VERB
ftr-394	1699	16	(	(	PUNCT
ftr-394	1699	17	other	other	ADJ
ftr-394	1699	18	than	than	ADP
ftr-394	1699	19	stock	stock	NOUN
ftr-394	1699	20	of	of	ADP
ftr-394	1699	21	a	a	DET
ftr-394	1699	22	corporation	corporation	NOUN
ftr-394	1699	23	in	in	ADP
ftr-394	1699	24	control	control	NOUN
ftr-394	1699	25	of	of	ADP
ftr-394	1699	26	distributing	distribute	VERB
ftr-394	1699	27	used	use	VERB
ftr-394	1699	28	in	in	ADP
ftr-394	1699	29	a	a	DET
ftr-394	1699	30	reorganization	reorganization	NOUN
ftr-394	1699	31	)	)	PUNCT
ftr-394	1699	32	§	§	PROPN
ftr-394	1699	33	§	§	PROPN
ftr-394	1699	34	355(b)(2)(c	355(b)(2)(c	NUM
ftr-394	1699	35	)	)	PUNCT
ftr-394	1699	36	and	and	CCONJ
ftr-394	1699	37	(	(	PUNCT
ftr-394	1699	38	d	d	X
ftr-394	1699	39	)	)	PUNCT
ftr-394	1699	40	are	be	AUX
ftr-394	1699	41	not	not	PART
ftr-394	1699	42	satisfied	satisfied	ADJ
ftr-394	1699	43	.	.	PUNCT
ftr-394	1700	1	under	under	ADP
ftr-394	1700	2	this	this	DET
ftr-394	1700	3	rule	rule	NOUN
ftr-394	1700	4	,	,	PUNCT
ftr-394	1700	5	for	for	ADP
ftr-394	1700	6	example	example	NOUN
ftr-394	1700	7	,	,	PUNCT
ftr-394	1700	8	an	an	DET
ftr-394	1700	9	acquisition	acquisition	NOUN
ftr-394	1700	10	by	by	ADP
ftr-394	1700	11	a	a	DET
ftr-394	1700	12	controlled	control	VERB
ftr-394	1700	13	corporation	corporation	NOUN
ftr-394	1700	14	(	(	PUNCT
ftr-394	1700	15	while	while	SCONJ
ftr-394	1700	16	controlled	control	VERB
ftr-394	1700	17	by	by	ADP
ftr-394	1700	18	the	the	DET
ftr-394	1700	19	distributing	distribute	VERB
ftr-394	1700	20	corporation	corporation	NOUN
ftr-394	1700	21	)	)	PUNCT
ftr-394	1700	22	from	from	ADP
ftr-394	1700	23	an	an	DET
ftr-394	1700	24	unrelated	unrelated	ADJ
ftr-394	1700	25	party	party	NOUN
ftr-394	1700	26	in	in	ADP
ftr-394	1700	27	exchange	exchange	NOUN
ftr-394	1700	28	for	for	ADP
ftr-394	1700	29	controlled	control	VERB
ftr-394	1700	30	stock	stock	NOUN
ftr-394	1700	31	has	have	VERB
ftr-394	1700	32	the	the	DET
ftr-394	1700	33	effect	effect	NOUN
ftr-394	1700	34	of	of	ADP
ftr-394	1700	35	an	an	DET
ftr-394	1700	36	indirect	indirect	ADJ
ftr-394	1700	37	acquisition	acquisition	NOUN
ftr-394	1700	38	by	by	ADP
ftr-394	1700	39	distributing	distribute	VERB
ftr-394	1700	40	in	in	ADP
ftr-394	1700	41	exchange	exchange	NOUN
ftr-394	1700	42	for	for	ADP
ftr-394	1700	43	distributing	distribute	VERB
ftr-394	1700	44	’s	’s	PART
ftr-394	1700	45	assets	asset	NOUN
ftr-394	1700	46	.	.	PUNCT
ftr-394	1701	1	such	such	DET
ftr-394	1701	2	an	an	DET
ftr-394	1701	3	acquisition	acquisition	NOUN
ftr-394	1701	4	violates	violate	VERB
ftr-394	1701	5	the	the	DET
ftr-394	1701	6	purpose	purpose	NOUN
ftr-394	1701	7	of	of	ADP
ftr-394	1701	8	§	§	PROPN
ftr-394	1701	9	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1701	10	)	)	PUNCT
ftr-394	1701	11	,	,	PUNCT
ftr-394	1701	12	and	and	CCONJ
ftr-394	1701	13	will	will	AUX
ftr-394	1701	14	be	be	AUX
ftr-394	1701	15	treated	treat	VERB
ftr-394	1701	16	as	as	ADP
ftr-394	1701	17	one	one	NUM
ftr-394	1701	18	in	in	SCONJ
ftr-394	1701	19	which	which	DET
ftr-394	1701	20	gain	gain	NOUN
ftr-394	1701	21	or	or	CCONJ
ftr-394	1701	22	loss	loss	NOUN
ftr-394	1701	23	is	be	AUX
ftr-394	1701	24	recognized	recognize	VERB
ftr-394	1701	25	.	.	PUNCT
ftr-394	1702	1	prop	prop	NOUN
ftr-394	1702	2	.	.	PUNCT
ftr-394	1703	1	reg	reg	PROPN
ftr-394	1703	2	.	.	PUNCT
ftr-394	1704	1	§	§	PROPN
ftr-394	1704	2	1.355	1.355	NUM
ftr-394	1704	3	-	-	SYM
ftr-394	1704	4	3(b)(4)(ii	3(b)(4)(ii	NUM
ftr-394	1704	5	)	)	PUNCT
ftr-394	1704	6	.	.	PUNCT
ftr-394	1705	1	c.	c.	NOUN
ftr-394	1705	2	transition	transition	NOUN
ftr-394	1705	3	relief	relief	NOUN
ftr-394	1705	4	from	from	ADP
ftr-394	1705	5	§	§	PROPN
ftr-394	1705	6	355	355	NUM
ftr-394	1705	7	sag	sag	NOUN
ftr-394	1705	8	regulations	regulation	NOUN
ftr-394	1705	9	.	.	PUNCT
ftr-394	1706	1	notice	notice	VERB
ftr-394	1706	2	2007	2007	NUM
ftr-394	1706	3	-	-	SYM
ftr-394	1706	4	60	60	NUM
ftr-394	1706	5	,	,	PUNCT
ftr-394	1706	6	2007	2007	NUM
ftr-394	1706	7	-	-	SYM
ftr-394	1706	8	35	35	NUM
ftr-394	1706	9	i.r.b	i.r.b	NOUN
ftr-394	1706	10	.	.	PUNCT
ftr-394	1707	1	466	466	NUM
ftr-394	1707	2	(	(	PUNCT
ftr-394	1707	3	8/27/07	8/27/07	NUM
ftr-394	1707	4	)	)	PUNCT
ftr-394	1707	5	.	.	PUNCT
ftr-394	1708	1	this	this	DET
ftr-394	1708	2	notice	notice	NOUN
ftr-394	1708	3	provides	provide	VERB
ftr-394	1708	4	transition	transition	NOUN
ftr-394	1708	5	relief	relief	NOUN
ftr-394	1708	6	to	to	ADP
ftr-394	1708	7	taxpayers	taxpayer	NOUN
ftr-394	1708	8	applying	apply	VERB
ftr-394	1708	9	§	§	PROPN
ftr-394	1708	10	§	§	PROPN
ftr-394	1708	11	355(b)(2)(c	355(b)(2)(c	NUM
ftr-394	1708	12	)	)	PUNCT
ftr-394	1708	13	and	and	CCONJ
ftr-394	1708	14	355(b)(2)(d	355(b)(2)(d	NUM
ftr-394	1708	15	)	)	PUNCT
ftr-394	1708	16	and	and	CCONJ
ftr-394	1708	17	reg	reg	NOUN
ftr-394	1708	18	.	.	PUNCT
ftr-394	1709	1	§	§	PROPN
ftr-394	1709	2	1.355	1.355	NUM
ftr-394	1709	3	-	-	SYM
ftr-394	1709	4	3(b)(4)(iii	3(b)(4)(iii	NUM
ftr-394	1709	5	)	)	PUNCT
ftr-394	1709	6	to	to	ADP
ftr-394	1709	7	certain	certain	ADJ
ftr-394	1709	8	transactions	transaction	NOUN
ftr-394	1709	9	that	that	PRON
ftr-394	1709	10	would	would	AUX
ftr-394	1709	11	be	be	AUX
ftr-394	1709	12	adversely	adversely	ADV
ftr-394	1709	13	affected	affect	VERB
ftr-394	1709	14	by	by	ADP
ftr-394	1709	15	the	the	DET
ftr-394	1709	16	changes	change	NOUN
ftr-394	1709	17	to	to	ADP
ftr-394	1709	18	the	the	DET
ftr-394	1709	19	active	active	ADJ
ftr-394	1709	20	business	business	NOUN
ftr-394	1709	21	requirement	requirement	NOUN
ftr-394	1709	22	for	for	ADP
ftr-394	1709	23	§	§	PROPN
ftr-394	1709	24	355	355	NUM
ftr-394	1709	25	tax	tax	NOUN
ftr-394	1709	26	-	-	PUNCT
ftr-394	1709	27	free	free	ADJ
ftr-394	1709	28	divisions	division	NOUN
ftr-394	1709	29	in	in	ADP
ftr-394	1709	30	these	these	DET
ftr-394	1709	31	provisions	provision	NOUN
ftr-394	1709	32	.	.	PUNCT
ftr-394	1710	1	•	•	NUM
ftr-394	1710	2	first	first	ADV
ftr-394	1710	3	,	,	PUNCT
ftr-394	1710	4	reg	reg	NOUN
ftr-394	1710	5	.	.	PUNCT
ftr-394	1711	1	§	§	PROPN
ftr-394	1711	2	1.355	1.355	NUM
ftr-394	1711	3	-	-	SYM
ftr-394	1711	4	3(b)(4)(iii	3(b)(4)(iii	NUM
ftr-394	1711	5	)	)	PUNCT
ftr-394	1711	6	provides	provide	VERB
ftr-394	1711	7	an	an	DET
ftr-394	1711	8	exception	exception	NOUN
ftr-394	1711	9	to	to	ADP
ftr-394	1711	10	the	the	DET
ftr-394	1711	11	general	general	ADJ
ftr-394	1711	12	no	no	DET
ftr-394	1711	13	gain	gain	NOUN
ftr-394	1711	14	or	or	CCONJ
ftr-394	1711	15	loss	loss	NOUN
ftr-394	1711	16	rule	rule	NOUN
ftr-394	1711	17	in	in	ADP
ftr-394	1711	18	§	§	PROPN
ftr-394	1711	19	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1711	20	)	)	PUNCT
ftr-394	1711	21	and	and	CCONJ
ftr-394	1711	22	(	(	PUNCT
ftr-394	1711	23	d	d	X
ftr-394	1711	24	)	)	PUNCT
ftr-394	1711	25	by	by	ADP
ftr-394	1711	26	disregarding	disregard	VERB
ftr-394	1711	27	an	an	DET
ftr-394	1711	28	acquisition	acquisition	NOUN
ftr-394	1711	29	of	of	ADP
ftr-394	1711	30	a	a	DET
ftr-394	1711	31	trade	trade	NOUN
ftr-394	1711	32	or	or	CCONJ
ftr-394	1711	33	business	business	NOUN
ftr-394	1711	34	by	by	ADP
ftr-394	1711	35	one	one	NUM
ftr-394	1711	36	member	member	NOUN
ftr-394	1711	37	of	of	ADP
ftr-394	1711	38	an	an	DET
ftr-394	1711	39	affiliated	affiliated	ADJ
ftr-394	1711	40	group	group	NOUN
ftr-394	1711	41	from	from	ADP
ftr-394	1711	42	another	another	DET
ftr-394	1711	43	member	member	NOUN
ftr-394	1711	44	of	of	ADP
ftr-394	1711	45	the	the	DET
ftr-394	1711	46	group	group	NOUN
ftr-394	1711	47	.	.	PUNCT
ftr-394	1712	1	(	(	PUNCT
ftr-394	1712	2	although	although	SCONJ
ftr-394	1712	3	reg	reg	NOUN
ftr-394	1712	4	.	.	PUNCT
ftr-394	1713	1	§	§	PROPN
ftr-394	1713	2	1.3553(b)(4)(iii	1.3553(b)(4)(iii	NUM
ftr-394	1713	3	)	)	PUNCT
ftr-394	1713	4	is	be	AUX
ftr-394	1713	5	facially	facially	ADV
ftr-394	1713	6	applicable	applicable	ADJ
ftr-394	1713	7	to	to	ADP
ftr-394	1713	8	distributions	distribution	NOUN
ftr-394	1713	9	on	on	ADP
ftr-394	1713	10	or	or	CCONJ
ftr-394	1713	11	before	before	ADP
ftr-394	1713	12	12/15/87	12/15/87	PROPN
ftr-394	1713	13	,	,	PUNCT
ftr-394	1713	14	the	the	DET
ftr-394	1713	15	irs	irs	PROPN
ftr-394	1713	16	has	have	AUX
ftr-394	1713	17	applied	apply	VERB
ftr-394	1713	18	it	it	PRON
ftr-394	1713	19	administratively	administratively	ADV
ftr-394	1713	20	to	to	ADP
ftr-394	1713	21	distributions	distribution	NOUN
ftr-394	1713	22	occurring	occur	VERB
ftr-394	1713	23	after	after	ADP
ftr-394	1713	24	that	that	DET
ftr-394	1713	25	date	date	NOUN
ftr-394	1713	26	)	)	PUNCT
ftr-394	1713	27	.	.	PUNCT
ftr-394	1714	1	the	the	DET
ftr-394	1714	2	preamble	preamble	NOUN
ftr-394	1714	3	to	to	ADP
ftr-394	1714	4	the	the	DET
ftr-394	1714	5	proposed	propose	VERB
ftr-394	1714	6	sag	sag	NOUN
ftr-394	1714	7	regulations	regulation	NOUN
ftr-394	1714	8	questioned	question	VERB
ftr-394	1714	9	whether	whether	SCONJ
ftr-394	1714	10	reg	reg	NOUN
ftr-394	1714	11	.	.	PUNCT
ftr-394	1715	1	§	§	PROPN
ftr-394	1715	2	1.3553(b)(4)(iii	1.3553(b)(4)(iii	NUM
ftr-394	1715	3	)	)	PUNCT
ftr-394	1715	4	appropriately	appropriately	ADV
ftr-394	1715	5	reflects	reflect	VERB
ftr-394	1715	6	§	§	PROPN
ftr-394	1715	7	355(b	355(b	PROPN
ftr-394	1715	8	)	)	PUNCT
ftr-394	1715	9	as	as	SCONJ
ftr-394	1715	10	amended	amend	VERB
ftr-394	1715	11	in	in	ADP
ftr-394	1715	12	2006	2006	NUM
ftr-394	1715	13	.	.	PUNCT
ftr-394	1716	1	this	this	DET
ftr-394	1716	2	notice	notice	NOUN
ftr-394	1716	3	announced	announce	VERB
ftr-394	1716	4	that	that	SCONJ
ftr-394	1716	5	consistent	consistent	ADJ
ftr-394	1716	6	with	with	ADP
ftr-394	1716	7	past	past	ADJ
ftr-394	1716	8	administrative	administrative	ADJ
ftr-394	1716	9	practice	practice	NOUN
ftr-394	1716	10	,	,	PUNCT
ftr-394	1716	11	the	the	DET
ftr-394	1716	12	irs	irs	PROPN
ftr-394	1716	13	will	will	AUX
ftr-394	1716	14	not	not	PART
ftr-394	1716	15	challenge	challenge	VERB
ftr-394	1716	16	the	the	DET
ftr-394	1716	17	application	application	NOUN
ftr-394	1716	18	of	of	ADP
ftr-394	1716	19	the	the	DET
ftr-394	1716	20	rule	rule	NOUN
ftr-394	1716	21	in	in	ADP
ftr-394	1716	22	reg	reg	NOUN
ftr-394	1716	23	.	.	PUNCT
ftr-394	1717	1	§	§	PROPN
ftr-394	1717	2	1.355	1.355	NUM
ftr-394	1717	3	-	-	SYM
ftr-394	1717	4	3(b)(4)(iii	3(b)(4)(iii	NUM
ftr-394	1717	5	)	)	PUNCT
ftr-394	1717	6	to	to	ADP
ftr-394	1717	7	distributions	distribution	NOUN
ftr-394	1717	8	effected	effect	VERB
ftr-394	1717	9	on	on	ADP
ftr-394	1717	10	or	or	CCONJ
ftr-394	1717	11	before	before	ADP
ftr-394	1717	12	the	the	DET
ftr-394	1717	13	date	date	NOUN
ftr-394	1717	14	of	of	ADP
ftr-394	1717	15	publication	publication	NOUN
ftr-394	1717	16	in	in	ADP
ftr-394	1717	17	the	the	DET
ftr-394	1717	18	federal	federal	ADJ
ftr-394	1717	19	register	register	NOUN
ftr-394	1717	20	of	of	ADP
ftr-394	1717	21	temporary	temporary	ADJ
ftr-394	1717	22	or	or	CCONJ
ftr-394	1717	23	final	final	ADJ
ftr-394	1717	24	regulations	regulation	NOUN
ftr-394	1717	25	modifying	modify	VERB
ftr-394	1717	26	that	that	DET
ftr-394	1717	27	rule	rule	NOUN
ftr-394	1717	28	.	.	PUNCT
ftr-394	1718	1	•	•	NUM
ftr-394	1718	2	second	second	ADV
ftr-394	1718	3	,	,	PUNCT
ftr-394	1718	4	the	the	DET
ftr-394	1718	5	proposed	propose	VERB
ftr-394	1718	6	regulations	regulation	NOUN
ftr-394	1718	7	would	would	AUX
ftr-394	1718	8	treat	treat	VERB
ftr-394	1718	9	a	a	DET
ftr-394	1718	10	stock	stock	NOUN
ftr-394	1718	11	acquisition	acquisition	NOUN
ftr-394	1718	12	that	that	PRON
ftr-394	1718	13	results	result	VERB
ftr-394	1718	14	in	in	ADP
ftr-394	1718	15	the	the	DET
ftr-394	1718	16	acquired	acquire	VERB
ftr-394	1718	17	corporation	corporation	NOUN
ftr-394	1718	18	becoming	become	VERB
ftr-394	1718	19	a	a	DET
ftr-394	1718	20	2008	2008	NUM
ftr-394	1718	21	]	]	PUNCT
ftr-394	1718	22	recent	recent	ADJ
ftr-394	1718	23	developments	development	NOUN
ftr-394	1718	24	in	in	ADP
ftr-394	1718	25	federal	federal	ADJ
ftr-394	1718	26	income	income	NOUN
ftr-394	1718	27	taxation	taxation	NOUN
ftr-394	1718	28	795	795	NUM
ftr-394	1718	29	subsidiary	subsidiary	NOUN
ftr-394	1718	30	member	member	NOUN
ftr-394	1718	31	of	of	ADP
ftr-394	1718	32	the	the	DET
ftr-394	1718	33	acquiring	acquire	VERB
ftr-394	1718	34	corporation	corporation	NOUN
ftr-394	1718	35	’s	’s	PART
ftr-394	1718	36	sag	sag	NOUN
ftr-394	1718	37	as	as	ADP
ftr-394	1718	38	an	an	DET
ftr-394	1718	39	asset	asset	NOUN
ftr-394	1718	40	acquisition	acquisition	NOUN
ftr-394	1718	41	for	for	ADP
ftr-394	1718	42	purposes	purpose	NOUN
ftr-394	1718	43	of	of	ADP
ftr-394	1718	44	§	§	PROPN
ftr-394	1718	45	355(b	355(b	PROPN
ftr-394	1718	46	)	)	PUNCT
ftr-394	1718	47	.	.	PUNCT
ftr-394	1719	1	as	as	ADP
ftr-394	1719	2	a	a	DET
ftr-394	1719	3	result	result	NOUN
ftr-394	1719	4	,	,	PUNCT
ftr-394	1719	5	acquisitions	acquisition	NOUN
ftr-394	1719	6	of	of	ADP
ftr-394	1719	7	stock	stock	NOUN
ftr-394	1719	8	of	of	ADP
ftr-394	1719	9	the	the	DET
ftr-394	1719	10	controlled	control	VERB
ftr-394	1719	11	corporation	corporation	NOUN
ftr-394	1719	12	that	that	PRON
ftr-394	1719	13	result	result	VERB
ftr-394	1719	14	in	in	ADP
ftr-394	1719	15	the	the	DET
ftr-394	1719	16	controlled	control	VERB
ftr-394	1719	17	corporation	corporation	NOUN
ftr-394	1719	18	becoming	become	VERB
ftr-394	1719	19	a	a	DET
ftr-394	1719	20	member	member	NOUN
ftr-394	1719	21	of	of	ADP
ftr-394	1719	22	the	the	DET
ftr-394	1719	23	distributing	distribute	VERB
ftr-394	1719	24	corporation	corporation	NOUN
ftr-394	1719	25	’s	’s	PART
ftr-394	1719	26	sag	sag	NOUN
ftr-394	1719	27	are	be	AUX
ftr-394	1719	28	treated	treat	VERB
ftr-394	1719	29	as	as	ADP
ftr-394	1719	30	asset	asset	NOUN
ftr-394	1719	31	acquisitions	acquisition	NOUN
ftr-394	1719	32	subject	subject	ADJ
ftr-394	1719	33	to	to	ADP
ftr-394	1719	34	§	§	PROPN
ftr-394	1719	35	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1719	36	)	)	PUNCT
ftr-394	1719	37	regardless	regardless	ADV
ftr-394	1719	38	of	of	ADP
ftr-394	1719	39	whether	whether	SCONJ
ftr-394	1719	40	the	the	DET
ftr-394	1719	41	distributing	distribute	VERB
ftr-394	1719	42	corporation	corporation	NOUN
ftr-394	1719	43	already	already	ADV
ftr-394	1719	44	controlled	control	VERB
ftr-394	1719	45	the	the	DET
ftr-394	1719	46	controlled	control	VERB
ftr-394	1719	47	corporation	corporation	NOUN
ftr-394	1719	48	.	.	PUNCT
ftr-394	1720	1	such	such	DET
ftr-394	1720	2	an	an	DET
ftr-394	1720	3	acquisition	acquisition	NOUN
ftr-394	1720	4	could	could	AUX
ftr-394	1720	5	violate	violate	VERB
ftr-394	1720	6	§	§	PROPN
ftr-394	1720	7	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1720	8	)	)	PUNCT
ftr-394	1720	9	notwithstanding	notwithstanding	ADP
ftr-394	1720	10	the	the	DET
ftr-394	1720	11	fact	fact	NOUN
ftr-394	1720	12	that	that	SCONJ
ftr-394	1720	13	it	it	PRON
ftr-394	1720	14	would	would	AUX
ftr-394	1720	15	not	not	PART
ftr-394	1720	16	violate	violate	VERB
ftr-394	1720	17	§	§	PROPN
ftr-394	1720	18	355(b)(2)(d	355(b)(2)(d	PROPN
ftr-394	1720	19	)	)	PUNCT
ftr-394	1720	20	because	because	SCONJ
ftr-394	1720	21	there	there	PRON
ftr-394	1720	22	was	be	VERB
ftr-394	1720	23	no	no	DET
ftr-394	1720	24	acquisition	acquisition	NOUN
ftr-394	1720	25	of	of	ADP
ftr-394	1720	26	control	control	NOUN
ftr-394	1720	27	.	.	PUNCT
ftr-394	1721	1	this	this	DET
ftr-394	1721	2	notice	notice	NOUN
ftr-394	1721	3	provides	provide	VERB
ftr-394	1721	4	that	that	SCONJ
ftr-394	1721	5	the	the	DET
ftr-394	1721	6	irs	irs	PROPN
ftr-394	1721	7	will	will	AUX
ftr-394	1721	8	not	not	PART
ftr-394	1721	9	challenge	challenge	VERB
ftr-394	1721	10	the	the	DET
ftr-394	1721	11	distributing	distribute	VERB
ftr-394	1721	12	corporation	corporation	NOUN
ftr-394	1721	13	’s	’s	PART
ftr-394	1721	14	(	(	PUNCT
ftr-394	1721	15	or	or	CCONJ
ftr-394	1721	16	its	its	PRON
ftr-394	1721	17	sag	sag	NOUN
ftr-394	1721	18	’s	’s	NOUN
ftr-394	1721	19	)	)	PUNCT
ftr-394	1721	20	acquisition	acquisition	NOUN
ftr-394	1721	21	of	of	ADP
ftr-394	1721	22	additional	additional	ADJ
ftr-394	1721	23	stock	stock	NOUN
ftr-394	1721	24	of	of	ADP
ftr-394	1721	25	the	the	DET
ftr-394	1721	26	controlled	control	VERB
ftr-394	1721	27	corporation	corporation	NOUN
ftr-394	1721	28	as	as	ADP
ftr-394	1721	29	a	a	DET
ftr-394	1721	30	violation	violation	NOUN
ftr-394	1721	31	of	of	ADP
ftr-394	1721	32	§	§	PROPN
ftr-394	1721	33	355(b)(2)(c	355(b)(2)(c	PROPN
ftr-394	1721	34	)	)	PUNCT
ftr-394	1721	35	with	with	ADP
ftr-394	1721	36	respect	respect	NOUN
ftr-394	1721	37	to	to	ADP
ftr-394	1721	38	the	the	DET
ftr-394	1721	39	controlled	control	VERB
ftr-394	1721	40	corporation	corporation	NOUN
ftr-394	1721	41	in	in	ADP
ftr-394	1721	42	the	the	DET
ftr-394	1721	43	case	case	NOUN
ftr-394	1721	44	of	of	ADP
ftr-394	1721	45	distributions	distribution	NOUN
ftr-394	1721	46	effected	effect	VERB
ftr-394	1721	47	on	on	ADP
ftr-394	1721	48	or	or	CCONJ
ftr-394	1721	49	before	before	ADP
ftr-394	1721	50	the	the	DET
ftr-394	1721	51	date	date	NOUN
ftr-394	1721	52	the	the	DET
ftr-394	1721	53	temporary	temporary	ADJ
ftr-394	1721	54	or	or	CCONJ
ftr-394	1721	55	final	final	ADJ
ftr-394	1721	56	regulations	regulation	NOUN
ftr-394	1721	57	are	be	AUX
ftr-394	1721	58	published	publish	VERB
ftr-394	1721	59	,	,	PUNCT
ftr-394	1721	60	provided	provide	VERB
ftr-394	1721	61	that	that	SCONJ
ftr-394	1721	62	the	the	DET
ftr-394	1721	63	transaction	transaction	NOUN
ftr-394	1721	64	satisfies	satisfy	VERB
ftr-394	1721	65	the	the	DET
ftr-394	1721	66	requirements	requirement	NOUN
ftr-394	1721	67	of	of	ADP
ftr-394	1721	68	§	§	PROPN
ftr-394	1721	69	355(b)(2)(d	355(b)(2)(d	PROPN
ftr-394	1721	70	)	)	PUNCT
ftr-394	1721	71	as	as	ADP
ftr-394	1721	72	in	in	ADP
ftr-394	1721	73	effect	effect	NOUN
ftr-394	1721	74	before	before	ADP
ftr-394	1721	75	the	the	DET
ftr-394	1721	76	enactment	enactment	NOUN
ftr-394	1721	77	of	of	ADP
ftr-394	1721	78	§	§	PROPN
ftr-394	1721	79	355(b)(3	355(b)(3	NOUN
ftr-394	1721	80	)	)	PUNCT
ftr-394	1721	81	.	.	PUNCT
ftr-394	1722	1	2	2	X
ftr-394	1722	2	.	.	X
ftr-394	1722	3	rev	rev	PROPN
ftr-394	1722	4	.	.	PROPN
ftr-394	1722	5	rul	rul	PROPN
ftr-394	1722	6	.	.	PUNCT
ftr-394	1722	7	2007	2007	NUM
ftr-394	1722	8	-	-	SYM
ftr-394	1722	9	42	42	NUM
ftr-394	1722	10	,	,	PUNCT
ftr-394	1722	11	2007	2007	NUM
ftr-394	1722	12	-	-	SYM
ftr-394	1722	13	28	28	NUM
ftr-394	1722	14	i.r.b	i.r.b	NOUN
ftr-394	1722	15	.	.	PUNCT
ftr-394	1723	1	44	44	NUM
ftr-394	1723	2	(	(	PUNCT
ftr-394	1723	3	6/21/07	6/21/07	NUM
ftr-394	1723	4	)	)	PUNCT
ftr-394	1723	5	.	.	PUNCT
ftr-394	1724	1	a	a	DET
ftr-394	1724	2	distributing	distribute	VERB
ftr-394	1724	3	corporation	corporation	NOUN
ftr-394	1724	4	that	that	PRON
ftr-394	1724	5	owns	own	VERB
ftr-394	1724	6	a	a	DET
ftr-394	1724	7	33	33	NUM
ftr-394	1724	8	-	-	PUNCT
ftr-394	1724	9	1/3	1/3	NUM
ftr-394	1724	10	percent	percent	NOUN
ftr-394	1724	11	interest	interest	NOUN
ftr-394	1724	12	in	in	ADP
ftr-394	1724	13	an	an	DET
ftr-394	1724	14	llc	llc	NOUN
ftr-394	1724	15	,	,	PUNCT
ftr-394	1724	16	which	which	PRON
ftr-394	1724	17	is	be	AUX
ftr-394	1724	18	engaged	engage	VERB
ftr-394	1724	19	in	in	ADP
ftr-394	1724	20	owning	owning	NOUN
ftr-394	1724	21	and	and	CCONJ
ftr-394	1724	22	managing	manage	VERB
ftr-394	1724	23	office	office	NOUN
ftr-394	1724	24	buildings	building	NOUN
ftr-394	1724	25	,	,	PUNCT
ftr-394	1724	26	is	be	AUX
ftr-394	1724	27	engaged	engage	VERB
ftr-394	1724	28	in	in	ADP
ftr-394	1724	29	the	the	DET
ftr-394	1724	30	active	active	ADJ
ftr-394	1724	31	conduct	conduct	NOUN
ftr-394	1724	32	of	of	ADP
ftr-394	1724	33	a	a	DET
ftr-394	1724	34	trade	trade	NOUN
ftr-394	1724	35	or	or	CCONJ
ftr-394	1724	36	business	business	NOUN
ftr-394	1724	37	.	.	PUNCT
ftr-394	1725	1	however	however	ADV
ftr-394	1725	2	,	,	PUNCT
ftr-394	1725	3	a	a	DET
ftr-394	1725	4	20	20	NUM
ftr-394	1725	5	percent	percent	NOUN
ftr-394	1725	6	ownership	ownership	NOUN
ftr-394	1725	7	interest	interest	NOUN
ftr-394	1725	8	in	in	ADP
ftr-394	1725	9	an	an	DET
ftr-394	1725	10	llc	llc	NOUN
ftr-394	1725	11	is	be	AUX
ftr-394	1725	12	not	not	PART
ftr-394	1725	13	sufficient	sufficient	ADJ
ftr-394	1725	14	to	to	PART
ftr-394	1725	15	enable	enable	VERB
ftr-394	1725	16	the	the	DET
ftr-394	1725	17	corporate	corporate	ADJ
ftr-394	1725	18	llc	llc	PROPN
ftr-394	1725	19	member	member	NOUN
ftr-394	1725	20	to	to	PART
ftr-394	1725	21	treat	treat	VERB
ftr-394	1725	22	the	the	DET
ftr-394	1725	23	llc	llc	NOUN
ftr-394	1725	24	’s	’s	PART
ftr-394	1725	25	activities	activity	NOUN
ftr-394	1725	26	as	as	ADP
ftr-394	1725	27	the	the	DET
ftr-394	1725	28	active	active	ADJ
ftr-394	1725	29	conduct	conduct	NOUN
ftr-394	1725	30	of	of	ADP
ftr-394	1725	31	a	a	DET
ftr-394	1725	32	trade	trade	NOUN
ftr-394	1725	33	or	or	CCONJ
ftr-394	1725	34	business	business	NOUN
ftr-394	1725	35	by	by	ADP
ftr-394	1725	36	the	the	DET
ftr-394	1725	37	corporation	corporation	NOUN
ftr-394	1725	38	.	.	PUNCT
ftr-394	1726	1	g.	g.	PROPN
ftr-394	1726	2	miscellaneous	miscellaneous	ADJ
ftr-394	1726	3	corporate	corporate	ADJ
ftr-394	1726	4	issues	issue	NOUN
ftr-394	1726	5	1	1	NUM
ftr-394	1726	6	.	.	PUNCT
ftr-394	1726	7	tax	tax	NOUN
ftr-394	1726	8	court	court	NOUN
ftr-394	1726	9	holds	hold	VERB
ftr-394	1726	10	that	that	SCONJ
ftr-394	1726	11	you	you	PRON
ftr-394	1726	12	do	do	AUX
ftr-394	1726	13	not	not	PART
ftr-394	1726	14	have	have	VERB
ftr-394	1726	15	to	to	PART
ftr-394	1726	16	be	be	AUX
ftr-394	1726	17	a	a	DET
ftr-394	1726	18	cpa	cpa	NOUN
ftr-394	1726	19	to	to	PART
ftr-394	1726	20	practice	practice	VERB
ftr-394	1726	21	“	"	PUNCT
ftr-394	1726	22	accounting	accounting	NOUN
ftr-394	1726	23	.	.	PUNCT
ftr-394	1726	24	”	"	PUNCT
ftr-394	1727	1	rainbow	rainbow	PROPN
ftr-394	1727	2	tax	tax	NOUN
ftr-394	1727	3	service	service	PROPN
ftr-394	1727	4	,	,	PUNCT
ftr-394	1727	5	inc	inc	PROPN
ftr-394	1727	6	.	.	PROPN
ftr-394	1728	1	v.	v.	PROPN
ftr-394	1728	2	commissioner	commissioner	PROPN
ftr-394	1728	3	,	,	PUNCT
ftr-394	1728	4	128	128	NUM
ftr-394	1728	5	t.c	t.c	PROPN
ftr-394	1728	6	.	.	PROPN
ftr-394	1728	7	42	42	NUM
ftr-394	1728	8	(	(	PUNCT
ftr-394	1728	9	3/8/07	3/8/07	NUM
ftr-394	1728	10	)	)	PUNCT
ftr-394	1728	11	.	.	PUNCT
ftr-394	1729	1	tax	tax	NOUN
ftr-394	1729	2	return	return	NOUN
ftr-394	1729	3	preparation	preparation	NOUN
ftr-394	1729	4	and	and	CCONJ
ftr-394	1729	5	bookkeeping	bookkeeping	NOUN
ftr-394	1729	6	services	service	NOUN
ftr-394	1729	7	by	by	ADP
ftr-394	1729	8	a	a	DET
ftr-394	1729	9	corporation	corporation	NOUN
ftr-394	1729	10	that	that	PRON
ftr-394	1729	11	is	be	AUX
ftr-394	1729	12	neither	neither	CCONJ
ftr-394	1729	13	a	a	DET
ftr-394	1729	14	public	public	ADJ
ftr-394	1729	15	accounting	accounting	NOUN
ftr-394	1729	16	firm	firm	NOUN
ftr-394	1729	17	nor	nor	CCONJ
ftr-394	1729	18	the	the	DET
ftr-394	1729	19	performer	performer	NOUN
ftr-394	1729	20	of	of	ADP
ftr-394	1729	21	services	service	NOUN
ftr-394	1729	22	that	that	PRON
ftr-394	1729	23	require	require	VERB
ftr-394	1729	24	its	its	PRON
ftr-394	1729	25	employees	employee	NOUN
ftr-394	1729	26	to	to	PART
ftr-394	1729	27	hold	hold	VERB
ftr-394	1729	28	cpa	cpa	NOUN
ftr-394	1729	29	licenses	license	NOUN
ftr-394	1729	30	is	be	AUX
ftr-394	1729	31	nevertheless	nevertheless	ADV
ftr-394	1729	32	a	a	DET
ftr-394	1729	33	“	"	PUNCT
ftr-394	1729	34	qualified	qualified	ADJ
ftr-394	1729	35	personal	personal	ADJ
ftr-394	1729	36	service	service	NOUN
ftr-394	1729	37	corporation	corporation	NOUN
ftr-394	1729	38	”	"	PUNCT
ftr-394	1729	39	as	as	SCONJ
ftr-394	1729	40	defined	define	VERB
ftr-394	1729	41	under	under	ADP
ftr-394	1729	42	§	§	PROPN
ftr-394	1729	43	448(d)(2	448(d)(2	NUM
ftr-394	1729	44	)	)	PUNCT
ftr-394	1729	45	because	because	SCONJ
ftr-394	1729	46	it	it	PRON
ftr-394	1729	47	performs	perform	VERB
ftr-394	1729	48	“	"	PUNCT
ftr-394	1729	49	accounting	accounting	NOUN
ftr-394	1729	50	services	service	NOUN
ftr-394	1729	51	.	.	PUNCT
ftr-394	1729	52	”	"	PUNCT
ftr-394	1730	1	therefore	therefore	ADV
ftr-394	1730	2	,	,	PUNCT
ftr-394	1730	3	its	its	PRON
ftr-394	1730	4	income	income	NOUN
ftr-394	1730	5	is	be	AUX
ftr-394	1730	6	taxed	tax	VERB
ftr-394	1730	7	at	at	ADP
ftr-394	1730	8	the	the	DET
ftr-394	1730	9	flat	flat	ADJ
ftr-394	1730	10	35	35	NUM
ftr-394	1730	11	percent	percent	NOUN
ftr-394	1730	12	rate	rate	NOUN
ftr-394	1730	13	under	under	ADP
ftr-394	1730	14	§	§	PROPN
ftr-394	1730	15	11(b)(2	11(b)(2	NUM
ftr-394	1730	16	)	)	PUNCT
ftr-394	1730	17	,	,	PUNCT
ftr-394	1730	18	not	not	PART
ftr-394	1730	19	at	at	ADP
ftr-394	1730	20	the	the	DET
ftr-394	1730	21	graduated	graduated	ADJ
ftr-394	1730	22	rates	rate	NOUN
ftr-394	1730	23	claimed	claim	VERB
ftr-394	1730	24	by	by	ADP
ftr-394	1730	25	taxpayer	taxpayer	NOUN
ftr-394	1730	26	.	.	PUNCT
ftr-394	1731	1	the	the	DET
ftr-394	1731	2	tax	tax	NOUN
ftr-394	1731	3	court	court	NOUN
ftr-394	1731	4	(	(	PUNCT
ftr-394	1731	5	judge	judge	NOUN
ftr-394	1731	6	swift	swift	PROPN
ftr-394	1731	7	)	)	PUNCT
ftr-394	1731	8	noted	note	VERB
ftr-394	1731	9	the	the	DET
ftr-394	1731	10	distinction	distinction	NOUN
ftr-394	1731	11	between	between	ADP
ftr-394	1731	12	“	"	PUNCT
ftr-394	1731	13	public	public	ADJ
ftr-394	1731	14	accounting	accounting	NOUN
ftr-394	1731	15	”	"	PUNCT
ftr-394	1731	16	and	and	CCONJ
ftr-394	1731	17	“	"	PUNCT
ftr-394	1731	18	accounting	accounting	NOUN
ftr-394	1731	19	,	,	PUNCT
ftr-394	1731	20	”	"	PUNCT
ftr-394	1731	21	and	and	CCONJ
ftr-394	1731	22	noted	note	VERB
ftr-394	1731	23	that	that	SCONJ
ftr-394	1731	24	tax	tax	NOUN
ftr-394	1731	25	return	return	NOUN
ftr-394	1731	26	preparation	preparation	NOUN
ftr-394	1731	27	and	and	CCONJ
ftr-394	1731	28	bookkeeping	bookkeeping	NOUN
ftr-394	1731	29	services	service	NOUN
ftr-394	1731	30	are	be	AUX
ftr-394	1731	31	services	service	NOUN
ftr-394	1731	32	in	in	ADP
ftr-394	1731	33	the	the	DET
ftr-394	1731	34	field	field	NOUN
ftr-394	1731	35	of	of	ADP
ftr-394	1731	36	accounting	accounting	NOUN
ftr-394	1731	37	.	.	PUNCT
ftr-394	1732	1	•	•	NUM
ftr-394	1732	2	note	note	VERB
ftr-394	1732	3	that	that	SCONJ
ftr-394	1732	4	veterinarians	veterinarian	NOUN
ftr-394	1732	5	are	be	AUX
ftr-394	1732	6	considered	consider	VERB
ftr-394	1732	7	to	to	PART
ftr-394	1732	8	perform	perform	VERB
ftr-394	1732	9	services	service	NOUN
ftr-394	1732	10	in	in	ADP
ftr-394	1732	11	the	the	DET
ftr-394	1732	12	field	field	NOUN
ftr-394	1732	13	of	of	ADP
ftr-394	1732	14	“	"	PUNCT
ftr-394	1732	15	health	health	NOUN
ftr-394	1732	16	.	.	PUNCT
ftr-394	1732	17	”	"	PUNCT
ftr-394	1732	18	rev	rev	PROPN
ftr-394	1732	19	.	.	PROPN
ftr-394	1733	1	rul	rul	PROPN
ftr-394	1733	2	.	.	PUNCT
ftr-394	1734	1	91	91	NUM
ftr-394	1734	2	-	-	SYM
ftr-394	1734	3	30	30	NUM
ftr-394	1734	4	,	,	PUNCT
ftr-394	1734	5	1991	1991	NUM
ftr-394	1734	6	-	-	SYM
ftr-394	1734	7	1	1	NUM
ftr-394	1734	8	c.b	c.b	PROPN
ftr-394	1734	9	.	.	PROPN
ftr-394	1734	10	61	61	NUM
ftr-394	1734	11	.	.	PUNCT
ftr-394	1734	12	a.	a.	NOUN
ftr-394	1734	13	and	and	CCONJ
ftr-394	1734	14	yet	yet	ADV
ftr-394	1734	15	another	another	DET
ftr-394	1734	16	35	35	NUM
ftr-394	1734	17	percent	percent	NOUN
ftr-394	1734	18	rate	rate	NOUN
ftr-394	1734	19	psc	psc	PROPN
ftr-394	1734	20	.	.	PUNCT
ftr-394	1735	1	w.w	w.w	PROPN
ftr-394	1735	2	.	.	PROPN
ftr-394	1735	3	eure	eure	PROPN
ftr-394	1735	4	,	,	PUNCT
ftr-394	1735	5	m.d	m.d	PROPN
ftr-394	1735	6	.	.	PROPN
ftr-394	1735	7	,	,	PUNCT
ftr-394	1735	8	inc	inc	PROPN
ftr-394	1735	9	.	.	PROPN
ftr-394	1736	1	v.	v.	PROPN
ftr-394	1736	2	commissioner	commissioner	PROPN
ftr-394	1736	3	,	,	PUNCT
ftr-394	1736	4	t.c	t.c	PROPN
ftr-394	1736	5	.	.	PROPN
ftr-394	1736	6	memo	memo	NOUN
ftr-394	1736	7	.	.	PUNCT
ftr-394	1737	1	2007	2007	NUM
ftr-394	1737	2	-	-	SYM
ftr-394	1737	3	124	124	NUM
ftr-394	1737	4	(	(	PUNCT
ftr-394	1737	5	5/17/07	5/17/07	NUM
ftr-394	1737	6	)	)	PUNCT
ftr-394	1737	7	.	.	PUNCT
ftr-394	1738	1	a	a	DET
ftr-394	1738	2	796	796	NUM
ftr-394	1738	3	florida	florida	PROPN
ftr-394	1738	4	tax	tax	NOUN
ftr-394	1738	5	review	review	NOUN
ftr-394	1738	6	[	[	X
ftr-394	1738	7	vol	vol	NOUN
ftr-394	1738	8	.	.	PUNCT
ftr-394	1738	9	8	8	NUM
ftr-394	1738	10	:	:	PUNCT
ftr-394	1738	11	si	si	NOUN
ftr-394	1738	12	corporation	corporation	NOUN
ftr-394	1738	13	that	that	PRON
ftr-394	1738	14	was	be	AUX
ftr-394	1738	15	wholly	wholly	ADV
ftr-394	1738	16	owned	own	VERB
ftr-394	1738	17	by	by	ADP
ftr-394	1738	18	a	a	DET
ftr-394	1738	19	radiation	radiation	NOUN
ftr-394	1738	20	oncologist	oncologist	NOUN
ftr-394	1738	21	/	/	SYM
ftr-394	1738	22	surgeon	surgeon	NOUN
ftr-394	1738	23	and	and	CCONJ
ftr-394	1738	24	which	which	PRON
ftr-394	1738	25	operated	operate	VERB
ftr-394	1738	26	a	a	DET
ftr-394	1738	27	radiation	radiation	NOUN
ftr-394	1738	28	therapy	therapy	NOUN
ftr-394	1738	29	medical	medical	ADJ
ftr-394	1738	30	practice	practice	NOUN
ftr-394	1738	31	was	be	AUX
ftr-394	1738	32	a	a	DET
ftr-394	1738	33	professional	professional	ADJ
ftr-394	1738	34	service	service	NOUN
ftr-394	1738	35	business	business	NOUN
ftr-394	1738	36	subject	subject	NOUN
ftr-394	1738	37	to	to	ADP
ftr-394	1738	38	the	the	DET
ftr-394	1738	39	35	35	NUM
ftr-394	1738	40	percent	percent	NOUN
ftr-394	1738	41	tax	tax	NOUN
ftr-394	1738	42	rate	rate	NOUN
ftr-394	1738	43	under	under	ADP
ftr-394	1738	44	§	§	PROPN
ftr-394	1738	45	11(b)(2	11(b)(2	NUM
ftr-394	1738	46	)	)	PUNCT
ftr-394	1738	47	,	,	PUNCT
ftr-394	1738	48	because	because	SCONJ
ftr-394	1738	49	95	95	NUM
ftr-394	1738	50	percent	percent	NOUN
ftr-394	1738	51	or	or	CCONJ
ftr-394	1738	52	more	more	ADJ
ftr-394	1738	53	of	of	ADP
ftr-394	1738	54	its	its	PRON
ftr-394	1738	55	employee	employee	NOUN
ftr-394	1738	56	’s	’s	PART
ftr-394	1738	57	time	time	NOUN
ftr-394	1738	58	was	be	AUX
ftr-394	1738	59	spent	spend	VERB
ftr-394	1738	60	providing	provide	VERB
ftr-394	1738	61	healthcare	healthcare	NOUN
ftr-394	1738	62	directly	directly	ADV
ftr-394	1738	63	to	to	ADP
ftr-394	1738	64	patients	patient	NOUN
ftr-394	1738	65	or	or	CCONJ
ftr-394	1738	66	performing	perform	VERB
ftr-394	1738	67	ancillary	ancillary	ADJ
ftr-394	1738	68	services	service	NOUN
ftr-394	1738	69	.	.	PUNCT
ftr-394	1739	1	2	2	X
ftr-394	1739	2	.	.	X
ftr-394	1739	3	taking	take	VERB
ftr-394	1739	4	from	from	ADP
ftr-394	1739	5	the	the	DET
ftr-394	1739	6	big	big	ADJ
ftr-394	1739	7	and	and	CCONJ
ftr-394	1739	8	contributing	contribute	VERB
ftr-394	1739	9	to	to	ADP
ftr-394	1739	10	the	the	DET
ftr-394	1739	11	small	small	NOUN
ftr-394	1739	12	does	do	AUX
ftr-394	1739	13	not	not	PART
ftr-394	1739	14	produce	produce	VERB
ftr-394	1739	15	excluded	exclude	VERB
ftr-394	1739	16	contributions	contribution	NOUN
ftr-394	1739	17	to	to	ADP
ftr-394	1739	18	capital	capital	NOUN
ftr-394	1739	19	.	.	PUNCT
ftr-394	1740	1	united	united	PROPN
ftr-394	1740	2	states	states	PROPN
ftr-394	1740	3	v.	v.	ADP
ftr-394	1740	4	coastal	coastal	ADJ
ftr-394	1740	5	utilities	utility	NOUN
ftr-394	1740	6	,	,	PUNCT
ftr-394	1740	7	inc	inc	PROPN
ftr-394	1740	8	.	.	PROPN
ftr-394	1740	9	,	,	PUNCT
ftr-394	1740	10	483	483	NUM
ftr-394	1740	11	f.supp.2d	f.supp.2d	NUM
ftr-394	1740	12	1232	1232	NUM
ftr-394	1740	13	(	(	PUNCT
ftr-394	1740	14	s.d	s.d	PROPN
ftr-394	1740	15	.	.	PROPN
ftr-394	1740	16	ga	ga	PROPN
ftr-394	1740	17	.	.	PROPN
ftr-394	1740	18	3/28/07	3/28/07	NUM
ftr-394	1740	19	)	)	PUNCT
ftr-394	1740	20	.	.	PUNCT
ftr-394	1741	1	summary	summary	NOUN
ftr-394	1741	2	judgment	judgment	NOUN
ftr-394	1741	3	was	be	AUX
ftr-394	1741	4	granted	grant	VERB
ftr-394	1741	5	to	to	ADP
ftr-394	1741	6	the	the	DET
ftr-394	1741	7	government	government	NOUN
ftr-394	1741	8	denying	deny	VERB
ftr-394	1741	9	a	a	DET
ftr-394	1741	10	utility	utility	NOUN
ftr-394	1741	11	’s	’s	PART
ftr-394	1741	12	refund	refund	NOUN
ftr-394	1741	13	claim	claim	NOUN
ftr-394	1741	14	based	base	VERB
ftr-394	1741	15	on	on	ADP
ftr-394	1741	16	its	its	PRON
ftr-394	1741	17	assertion	assertion	NOUN
ftr-394	1741	18	that	that	SCONJ
ftr-394	1741	19	payments	payment	NOUN
ftr-394	1741	20	received	receive	VERB
ftr-394	1741	21	from	from	ADP
ftr-394	1741	22	the	the	DET
ftr-394	1741	23	universal	universal	PROPN
ftr-394	1741	24	service	service	PROPN
ftr-394	1741	25	administration	administration	NOUN
ftr-394	1741	26	company	company	NOUN
ftr-394	1741	27	and	and	CCONJ
ftr-394	1741	28	the	the	DET
ftr-394	1741	29	state	state	NOUN
ftr-394	1741	30	of	of	ADP
ftr-394	1741	31	georgia	georgia	PROPN
ftr-394	1741	32	access	access	NOUN
ftr-394	1741	33	funds	fund	NOUN
ftr-394	1741	34	were	be	AUX
ftr-394	1741	35	contributions	contribution	NOUN
ftr-394	1741	36	to	to	ADP
ftr-394	1741	37	capital	capital	NOUN
ftr-394	1741	38	excluded	exclude	VERB
ftr-394	1741	39	from	from	ADP
ftr-394	1741	40	gross	gross	ADJ
ftr-394	1741	41	income	income	NOUN
ftr-394	1741	42	under	under	ADP
ftr-394	1741	43	§	§	PROPN
ftr-394	1741	44	118	118	NUM
ftr-394	1741	45	.	.	PUNCT
ftr-394	1742	1	the	the	DET
ftr-394	1742	2	payments	payment	NOUN
ftr-394	1742	3	were	be	AUX
ftr-394	1742	4	part	part	NOUN
ftr-394	1742	5	of	of	ADP
ftr-394	1742	6	state	state	NOUN
ftr-394	1742	7	and	and	CCONJ
ftr-394	1742	8	federally	federally	ADV
ftr-394	1742	9	mandated	mandate	VERB
ftr-394	1742	10	programs	program	NOUN
ftr-394	1742	11	funded	fund	VERB
ftr-394	1742	12	by	by	ADP
ftr-394	1742	13	fees	fee	NOUN
ftr-394	1742	14	collected	collect	VERB
ftr-394	1742	15	from	from	ADP
ftr-394	1742	16	telecommunications	telecommunications	NOUN
ftr-394	1742	17	carriers	carrier	NOUN
ftr-394	1742	18	based	base	VERB
ftr-394	1742	19	on	on	ADP
ftr-394	1742	20	revenues	revenue	NOUN
ftr-394	1742	21	.	.	PUNCT
ftr-394	1743	1	payments	payment	NOUN
ftr-394	1743	2	are	be	AUX
ftr-394	1743	3	made	make	VERB
ftr-394	1743	4	to	to	ADP
ftr-394	1743	5	carriers	carrier	NOUN
ftr-394	1743	6	with	with	ADP
ftr-394	1743	7	high	high	ADJ
ftr-394	1743	8	cost	cost	NOUN
ftr-394	1743	9	obligations	obligation	NOUN
ftr-394	1743	10	to	to	PART
ftr-394	1743	11	provide	provide	VERB
ftr-394	1743	12	universal	universal	ADJ
ftr-394	1743	13	access	access	NOUN
ftr-394	1743	14	to	to	ADP
ftr-394	1743	15	telephone	telephone	NOUN
ftr-394	1743	16	services	service	NOUN
ftr-394	1743	17	.	.	PUNCT
ftr-394	1744	1	based	base	VERB
ftr-394	1744	2	on	on	ADP
ftr-394	1744	3	undisputed	undisputed	ADJ
ftr-394	1744	4	facts	fact	NOUN
ftr-394	1744	5	,	,	PUNCT
ftr-394	1744	6	and	and	CCONJ
ftr-394	1744	7	following	follow	VERB
ftr-394	1744	8	an	an	DET
ftr-394	1744	9	in	in	ADP
ftr-394	1744	10	-	-	PUNCT
ftr-394	1744	11	depth	depth	NOUN
ftr-394	1744	12	analysis	analysis	NOUN
ftr-394	1744	13	of	of	ADP
ftr-394	1744	14	the	the	DET
ftr-394	1744	15	relevant	relevant	ADJ
ftr-394	1744	16	authorities	authority	NOUN
ftr-394	1744	17	distinguishing	distinguish	VERB
ftr-394	1744	18	non	non	ADJ
ftr-394	1744	19	-	-	ADJ
ftr-394	1744	20	shareholder	shareholder	ADJ
ftr-394	1744	21	contributions	contribution	NOUN
ftr-394	1744	22	to	to	ADP
ftr-394	1744	23	capital	capital	NOUN
ftr-394	1744	24	from	from	ADP
ftr-394	1744	25	gross	gross	ADJ
ftr-394	1744	26	income	income	NOUN
ftr-394	1744	27	,	,	PUNCT
ftr-394	1744	28	the	the	DET
ftr-394	1744	29	district	district	NOUN
ftr-394	1744	30	court	court	NOUN
ftr-394	1744	31	concluded	conclude	VERB
ftr-394	1744	32	that	that	SCONJ
ftr-394	1744	33	the	the	DET
ftr-394	1744	34	purpose	purpose	NOUN
ftr-394	1744	35	of	of	ADP
ftr-394	1744	36	the	the	DET
ftr-394	1744	37	payments	payment	NOUN
ftr-394	1744	38	was	be	AUX
ftr-394	1744	39	to	to	PART
ftr-394	1744	40	supplement	supplement	VERB
ftr-394	1744	41	income	income	NOUN
ftr-394	1744	42	.	.	PUNCT
ftr-394	1745	1	the	the	DET
ftr-394	1745	2	court	court	NOUN
ftr-394	1745	3	focused	focus	VERB
ftr-394	1745	4	on	on	ADP
ftr-394	1745	5	the	the	DET
ftr-394	1745	6	mechanisms	mechanism	NOUN
ftr-394	1745	7	used	use	VERB
ftr-394	1745	8	to	to	PART
ftr-394	1745	9	calculate	calculate	VERB
ftr-394	1745	10	the	the	DET
ftr-394	1745	11	amount	amount	NOUN
ftr-394	1745	12	of	of	ADP
ftr-394	1745	13	universal	universal	ADJ
ftr-394	1745	14	support	support	NOUN
ftr-394	1745	15	,	,	PUNCT
ftr-394	1745	16	which	which	PRON
ftr-394	1745	17	,	,	PUNCT
ftr-394	1745	18	although	although	SCONJ
ftr-394	1745	19	largely	largely	ADV
ftr-394	1745	20	related	relate	VERB
ftr-394	1745	21	to	to	ADP
ftr-394	1745	22	investment	investment	NOUN
ftr-394	1745	23	expenditures	expenditure	NOUN
ftr-394	1745	24	,	,	PUNCT
ftr-394	1745	25	took	take	VERB
ftr-394	1745	26	into	into	ADP
ftr-394	1745	27	account	account	NOUN
ftr-394	1745	28	operation	operation	NOUN
ftr-394	1745	29	,	,	PUNCT
ftr-394	1745	30	maintenance	maintenance	NOUN
ftr-394	1745	31	,	,	PUNCT
ftr-394	1745	32	administrative	administrative	ADJ
ftr-394	1745	33	,	,	PUNCT
ftr-394	1745	34	and	and	CCONJ
ftr-394	1745	35	other	other	ADJ
ftr-394	1745	36	expenses	expense	NOUN
ftr-394	1745	37	that	that	PRON
ftr-394	1745	38	were	be	AUX
ftr-394	1745	39	unrelated	unrelated	ADJ
ftr-394	1745	40	to	to	ADP
ftr-394	1745	41	capital	capital	NOUN
ftr-394	1745	42	investment	investment	NOUN
ftr-394	1745	43	.	.	PUNCT
ftr-394	1746	1	a.	a.	NOUN
ftr-394	1747	1	the	the	DET
ftr-394	1747	2	irs	irs	PROPN
ftr-394	1747	3	concludes	conclude	VERB
ftr-394	1747	4	the	the	DET
ftr-394	1747	5	same	same	ADJ
ftr-394	1747	6	by	by	ADP
ftr-394	1747	7	ruling	ruling	NOUN
ftr-394	1747	8	.	.	PUNCT
ftr-394	1748	1	rev	rev	PROPN
ftr-394	1748	2	.	.	PUNCT
ftr-394	1749	1	rul	rul	PROPN
ftr-394	1749	2	.	.	PUNCT
ftr-394	1749	3	2007	2007	NUM
ftr-394	1749	4	-	-	SYM
ftr-394	1749	5	31	31	NUM
ftr-394	1749	6	,	,	PUNCT
ftr-394	1749	7	2007	2007	NUM
ftr-394	1749	8	-	-	SYM
ftr-394	1749	9	21	21	NUM
ftr-394	1749	10	i.r.b	i.r.b	NOUN
ftr-394	1749	11	.	.	PUNCT
ftr-394	1750	1	1275	1275	NUM
ftr-394	1750	2	(	(	PUNCT
ftr-394	1750	3	5/21/07	5/21/07	NUM
ftr-394	1750	4	)	)	PUNCT
ftr-394	1750	5	.	.	PUNCT
ftr-394	1751	1	the	the	DET
ftr-394	1751	2	irs	irs	PROPN
ftr-394	1751	3	ruled	rule	VERB
ftr-394	1751	4	that	that	SCONJ
ftr-394	1751	5	universal	universal	ADJ
ftr-394	1751	6	service	service	NOUN
ftr-394	1751	7	support	support	NOUN
ftr-394	1751	8	payments	payment	NOUN
ftr-394	1751	9	received	receive	VERB
ftr-394	1751	10	are	be	AUX
ftr-394	1751	11	not	not	PART
ftr-394	1751	12	a	a	DET
ftr-394	1751	13	non	non	ADJ
ftr-394	1751	14	-	-	ADJ
ftr-394	1751	15	shareholder	shareholder	ADJ
ftr-394	1751	16	contribution	contribution	NOUN
ftr-394	1751	17	to	to	ADP
ftr-394	1751	18	capital	capital	NOUN
ftr-394	1751	19	under	under	ADP
ftr-394	1751	20	§	§	PROPN
ftr-394	1751	21	118(a	118(a	PROPN
ftr-394	1751	22	)	)	PUNCT
ftr-394	1751	23	.	.	PUNCT
ftr-394	1752	1	b.	b.	PROPN
ftr-394	1752	2	and	and	CCONJ
ftr-394	1752	3	the	the	DET
ftr-394	1752	4	eleventh	eleventh	ADJ
ftr-394	1752	5	circuit	circuit	NOUN
ftr-394	1752	6	agrees	agree	VERB
ftr-394	1752	7	too	too	ADV
ftr-394	1752	8	.	.	PUNCT
ftr-394	1753	1	coastal	coastal	ADJ
ftr-394	1753	2	utilities	utility	NOUN
ftr-394	1753	3	is	be	AUX
ftr-394	1753	4	affirmed	affirm	VERB
ftr-394	1753	5	.	.	PUNCT
ftr-394	1754	1	united	united	PROPN
ftr-394	1754	2	states	states	PROPN
ftr-394	1754	3	v.	v.	ADP
ftr-394	1754	4	coastal	coastal	ADJ
ftr-394	1754	5	utilities	utility	NOUN
ftr-394	1754	6	,	,	PUNCT
ftr-394	1754	7	514	514	NUM
ftr-394	1754	8	f.3d	f.3d	NUM
ftr-394	1754	9	1184	1184	NUM
ftr-394	1754	10	(	(	PUNCT
ftr-394	1754	11	11th	11th	ADJ
ftr-394	1754	12	cir	cir	NOUN
ftr-394	1754	13	.	.	PUNCT
ftr-394	1755	1	1/23/2008	1/23/2008	NUM
ftr-394	1755	2	)	)	PUNCT
ftr-394	1755	3	.	.	PUNCT
ftr-394	1756	1	the	the	DET
ftr-394	1756	2	eleventh	eleventh	ADJ
ftr-394	1756	3	circuit	circuit	NOUN
ftr-394	1756	4	adopted	adopt	VERB
ftr-394	1756	5	in	in	ADP
ftr-394	1756	6	full	full	ADJ
ftr-394	1756	7	the	the	DET
ftr-394	1756	8	district	district	NOUN
ftr-394	1756	9	court	court	NOUN
ftr-394	1756	10	’s	’s	PART
ftr-394	1756	11	order	order	NOUN
ftr-394	1756	12	.	.	PUNCT
ftr-394	1757	1	3	3	X
ftr-394	1757	2	.	.	X
ftr-394	1757	3	debt	debt	NOUN
ftr-394	1757	4	treated	treat	VERB
ftr-394	1757	5	as	as	ADP
ftr-394	1757	6	equity	equity	NOUN
ftr-394	1757	7	results	result	NOUN
ftr-394	1757	8	in	in	ADP
ftr-394	1757	9	a	a	DET
ftr-394	1757	10	constructive	constructive	ADJ
ftr-394	1757	11	dividend	dividend	NOUN
ftr-394	1757	12	.	.	PUNCT
ftr-394	1758	1	hubert	hubert	NOUN
ftr-394	1758	2	enterprises	enterprises	PROPN
ftr-394	1758	3	,	,	PUNCT
ftr-394	1758	4	inc	inc	PROPN
ftr-394	1758	5	.	.	PROPN
ftr-394	1759	1	v.	v.	PROPN
ftr-394	1759	2	commissioner	commissioner	PROPN
ftr-394	1759	3	,	,	PUNCT
ftr-394	1759	4	230	230	NUM
ftr-394	1759	5	f.app’x	f.app’x	NOUN
ftr-394	1759	6	526	526	NUM
ftr-394	1759	7	(	(	PUNCT
ftr-394	1759	8	6th	6th	ADJ
ftr-394	1759	9	cir	cir	NOUN
ftr-394	1759	10	.	.	PUNCT
ftr-394	1760	1	4/27/07	4/27/07	NUM
ftr-394	1760	2	)	)	PUNCT
ftr-394	1760	3	.	.	PUNCT
ftr-394	1761	1	hubert	hubert	PROPN
ftr-394	1761	2	enterprises	enterprise	NOUN
ftr-394	1761	3	,	,	PUNCT
ftr-394	1761	4	a	a	DET
ftr-394	1761	5	closely	closely	ADV
ftr-394	1761	6	held	hold	VERB
ftr-394	1761	7	family	family	NOUN
ftr-394	1761	8	corporation	corporation	NOUN
ftr-394	1761	9	,	,	PUNCT
ftr-394	1761	10	advanced	advanced	ADJ
ftr-394	1761	11	funds	fund	NOUN
ftr-394	1761	12	to	to	ADP
ftr-394	1761	13	an	an	DET
ftr-394	1761	14	llc	llc	NOUN
ftr-394	1761	15	owned	own	VERB
ftr-394	1761	16	by	by	ADP
ftr-394	1761	17	family	family	NOUN
ftr-394	1761	18	members	member	NOUN
ftr-394	1761	19	,	,	PUNCT
ftr-394	1761	20	which	which	PRON
ftr-394	1761	21	in	in	ADP
ftr-394	1761	22	turn	turn	NOUN
ftr-394	1761	23	was	be	AUX
ftr-394	1761	24	the	the	DET
ftr-394	1761	25	97	97	NUM
ftr-394	1761	26	percent	percent	NOUN
ftr-394	1761	27	general	general	ADJ
ftr-394	1761	28	partner	partner	NOUN
ftr-394	1761	29	in	in	ADP
ftr-394	1761	30	a	a	DET
ftr-394	1761	31	real	real	ADJ
ftr-394	1761	32	estate	estate	NOUN
ftr-394	1761	33	development	development	NOUN
ftr-394	1761	34	partnership	partnership	NOUN
ftr-394	1761	35	.	.	PUNCT
ftr-394	1762	1	the	the	DET
ftr-394	1762	2	partnership	partnership	NOUN
ftr-394	1762	3	had	have	VERB
ftr-394	1762	4	difficulty	difficulty	NOUN
ftr-394	1762	5	acquiring	acquire	VERB
ftr-394	1762	6	financing	financing	NOUN
ftr-394	1762	7	for	for	ADP
ftr-394	1762	8	its	its	PRON
ftr-394	1762	9	development	development	NOUN
ftr-394	1762	10	project	project	NOUN
ftr-394	1762	11	.	.	PUNCT
ftr-394	1763	1	the	the	DET
ftr-394	1763	2	$	$	SYM
ftr-394	1763	3	2.4	2.4	NUM
ftr-394	1763	4	million	million	NUM
ftr-394	1763	5	note	note	NOUN
ftr-394	1763	6	had	have	VERB
ftr-394	1763	7	no	no	DET
ftr-394	1763	8	fixed	fix	VERB
ftr-394	1763	9	maturity	maturity	NOUN
ftr-394	1763	10	date	date	NOUN
ftr-394	1763	11	,	,	PUNCT
ftr-394	1763	12	was	be	AUX
ftr-394	1763	13	a	a	DET
ftr-394	1763	14	demand	demand	NOUN
ftr-394	1763	15	note	note	NOUN
ftr-394	1763	16	,	,	PUNCT
ftr-394	1763	17	was	be	AUX
ftr-394	1763	18	not	not	PART
ftr-394	1763	19	secured	secure	VERB
ftr-394	1763	20	,	,	PUNCT
ftr-394	1763	21	and	and	CCONJ
ftr-394	1763	22	called	call	VERB
ftr-394	1763	23	for	for	ADP
ftr-394	1763	24	interest	interest	NOUN
ftr-394	1763	25	payable	payable	ADJ
ftr-394	1763	26	at	at	ADP
ftr-394	1763	27	the	the	DET
ftr-394	1763	28	applicable	applicable	ADJ
ftr-394	1763	29	federal	federal	ADJ
ftr-394	1763	30	rate	rate	NOUN
ftr-394	1763	31	.	.	PUNCT
ftr-394	1764	1	the	the	DET
ftr-394	1764	2	2008	2008	NUM
ftr-394	1764	3	]	]	PUNCT
ftr-394	1764	4	recent	recent	ADJ
ftr-394	1764	5	developments	development	NOUN
ftr-394	1764	6	in	in	ADP
ftr-394	1764	7	federal	federal	ADJ
ftr-394	1764	8	income	income	NOUN
ftr-394	1764	9	taxation	taxation	NOUN
ftr-394	1764	10	797	797	NUM
ftr-394	1764	11	borrower	borrower	NOUN
ftr-394	1764	12	made	make	VERB
ftr-394	1764	13	only	only	ADV
ftr-394	1764	14	one	one	NUM
ftr-394	1764	15	payment	payment	NOUN
ftr-394	1764	16	of	of	ADP
ftr-394	1764	17	interest	interest	NOUN
ftr-394	1764	18	on	on	ADP
ftr-394	1764	19	the	the	DET
ftr-394	1764	20	note	note	NOUN
ftr-394	1764	21	.	.	PUNCT
ftr-394	1765	1	the	the	DET
ftr-394	1765	2	sixth	sixth	ADJ
ftr-394	1765	3	circuit	circuit	NOUN
ftr-394	1765	4	affirmed	affirm	VERB
ftr-394	1765	5	the	the	DET
ftr-394	1765	6	tax	tax	NOUN
ftr-394	1765	7	court	court	NOUN
ftr-394	1765	8	holding	holding	NOUN
ftr-394	1765	9	denying	deny	VERB
ftr-394	1765	10	the	the	DET
ftr-394	1765	11	taxpayer	taxpayer	NOUN
ftr-394	1765	12	’s	’s	PART
ftr-394	1765	13	claimed	claim	VERB
ftr-394	1765	14	bad	bad	ADJ
ftr-394	1765	15	debt	debt	NOUN
ftr-394	1765	16	deduction	deduction	NOUN
ftr-394	1765	17	under	under	ADP
ftr-394	1765	18	§	§	PROPN
ftr-394	1765	19	166	166	NUM
ftr-394	1765	20	for	for	ADP
ftr-394	1765	21	the	the	DET
ftr-394	1765	22	worthless	worthless	ADJ
ftr-394	1765	23	note	note	NOUN
ftr-394	1765	24	.	.	PUNCT
ftr-394	1766	1	the	the	DET
ftr-394	1766	2	court	court	NOUN
ftr-394	1766	3	affirmed	affirm	VERB
ftr-394	1766	4	the	the	DET
ftr-394	1766	5	tax	tax	NOUN
ftr-394	1766	6	court	court	NOUN
ftr-394	1766	7	’s	’s	PART
ftr-394	1766	8	conclusion	conclusion	NOUN
ftr-394	1766	9	that	that	SCONJ
ftr-394	1766	10	the	the	DET
ftr-394	1766	11	note	note	NOUN
ftr-394	1766	12	was	be	AUX
ftr-394	1766	13	equity	equity	NOUN
ftr-394	1766	14	under	under	ADP
ftr-394	1766	15	the	the	DET
ftr-394	1766	16	factors	factor	NOUN
ftr-394	1766	17	specified	specify	VERB
ftr-394	1766	18	in	in	ADP
ftr-394	1766	19	the	the	DET
ftr-394	1766	20	sixth	sixth	ADJ
ftr-394	1766	21	circuit	circuit	NOUN
ftr-394	1766	22	’s	’s	PART
ftr-394	1766	23	opinion	opinion	NOUN
ftr-394	1766	24	in	in	ADP
ftr-394	1766	25	roth	roth	PROPN
ftr-394	1766	26	steel	steel	PROPN
ftr-394	1766	27	tube	tube	PROPN
ftr-394	1766	28	co.	co.	PROPN
ftr-394	1767	1	v.	v.	PROPN
ftr-394	1767	2	commissioner	commissioner	PROPN
ftr-394	1767	3	,	,	PUNCT
ftr-394	1767	4	800	800	NUM
ftr-394	1767	5	f.2d	f.2d	ADP
ftr-394	1767	6	625	625	NUM
ftr-394	1767	7	(	(	PUNCT
ftr-394	1767	8	6th	6th	ADJ
ftr-394	1767	9	cir	cir	NOUN
ftr-394	1767	10	.	.	PUNCT
ftr-394	1767	11	1986	1986	NUM
ftr-394	1767	12	)	)	PUNCT
ftr-394	1767	13	.	.	PUNCT
ftr-394	1768	1	further	far	ADV
ftr-394	1768	2	,	,	PUNCT
ftr-394	1768	3	the	the	DET
ftr-394	1768	4	sixth	sixth	ADJ
ftr-394	1768	5	circuit	circuit	NOUN
ftr-394	1768	6	also	also	ADV
ftr-394	1768	7	affirmed	affirm	VERB
ftr-394	1768	8	the	the	DET
ftr-394	1768	9	tax	tax	NOUN
ftr-394	1768	10	court	court	NOUN
ftr-394	1768	11	holding	hold	VERB
ftr-394	1768	12	that	that	SCONJ
ftr-394	1768	13	the	the	DET
ftr-394	1768	14	corporation	corporation	NOUN
ftr-394	1768	15	was	be	AUX
ftr-394	1768	16	not	not	PART
ftr-394	1768	17	entitled	entitle	VERB
ftr-394	1768	18	to	to	PART
ftr-394	1768	19	deduct	deduct	VERB
ftr-394	1768	20	the	the	DET
ftr-394	1768	21	amount	amount	NOUN
ftr-394	1768	22	advanced	advanced	ADJ
ftr-394	1768	23	to	to	ADP
ftr-394	1768	24	the	the	DET
ftr-394	1768	25	llc	llc	PROPN
ftr-394	1768	26	as	as	ADP
ftr-394	1768	27	a	a	DET
ftr-394	1768	28	loss	loss	NOUN
ftr-394	1768	29	of	of	ADP
ftr-394	1768	30	capital	capital	NOUN
ftr-394	1768	31	because	because	SCONJ
ftr-394	1768	32	the	the	DET
ftr-394	1768	33	advance	advance	NOUN
ftr-394	1768	34	represented	represent	VERB
ftr-394	1768	35	a	a	DET
ftr-394	1768	36	constructive	constructive	ADJ
ftr-394	1768	37	dividend	dividend	NOUN
ftr-394	1768	38	conferring	confer	VERB
ftr-394	1768	39	an	an	DET
ftr-394	1768	40	economic	economic	ADJ
ftr-394	1768	41	benefit	benefit	NOUN
ftr-394	1768	42	on	on	ADP
ftr-394	1768	43	its	its	PRON
ftr-394	1768	44	shareholders	shareholder	NOUN
ftr-394	1768	45	(	(	PUNCT
ftr-394	1768	46	the	the	DET
ftr-394	1768	47	owners	owner	NOUN
ftr-394	1768	48	of	of	ADP
ftr-394	1768	49	the	the	DET
ftr-394	1768	50	llc	llc	NOUN
ftr-394	1768	51	)	)	PUNCT
ftr-394	1768	52	.	.	PUNCT
ftr-394	1769	1	the	the	DET
ftr-394	1769	2	corporation	corporation	NOUN
ftr-394	1769	3	retained	retain	VERB
ftr-394	1769	4	no	no	DET
ftr-394	1769	5	ownership	ownership	NOUN
ftr-394	1769	6	interest	interest	NOUN
ftr-394	1769	7	in	in	ADP
ftr-394	1769	8	the	the	DET
ftr-394	1769	9	llc	llc	PROPN
ftr-394	1769	10	.	.	PUNCT
ftr-394	1770	1	4	4	X
ftr-394	1770	2	.	.	X
ftr-394	1770	3	tightening	tighten	VERB
ftr-394	1770	4	the	the	DET
ftr-394	1770	5	belt	belt	NOUN
ftr-394	1770	6	(	(	PUNCT
ftr-394	1770	7	noose	noose	NOUN
ftr-394	1770	8	?	?	PUNCT
ftr-394	1770	9	)	)	PUNCT
ftr-394	1770	10	on	on	ADP
ftr-394	1770	11	§	§	PROPN
ftr-394	1770	12	382	382	NUM
ftr-394	1770	13	limitations	limitation	NOUN
ftr-394	1770	14	.	.	PUNCT
ftr-394	1771	1	t.d	t.d	X
ftr-394	1771	2	.	.	PROPN
ftr-394	1771	3	9330	9330	NUM
ftr-394	1771	4	,	,	PUNCT
ftr-394	1771	5	built	build	VERB
ftr-394	1771	6	-	-	PUNCT
ftr-394	1771	7	in	in	ADP
ftr-394	1771	8	gains	gain	NOUN
ftr-394	1771	9	and	and	CCONJ
ftr-394	1771	10	losses	loss	NOUN
ftr-394	1771	11	under	under	ADP
ftr-394	1771	12	section	section	NOUN
ftr-394	1771	13	382(h	382(h	PROPN
ftr-394	1771	14	)	)	PUNCT
ftr-394	1771	15	,	,	PUNCT
ftr-394	1771	16	72	72	NUM
ftr-394	1771	17	f.r	f.r	NOUN
ftr-394	1771	18	.	.	NOUN
ftr-394	1771	19	32792	32792	NUM
ftr-394	1771	20	(	(	PUNCT
ftr-394	1771	21	6/14/07	6/14/07	NUM
ftr-394	1771	22	)	)	PUNCT
ftr-394	1771	23	.	.	PUNCT
ftr-394	1772	1	temp	temp	NOUN
ftr-394	1772	2	.	.	PUNCT
ftr-394	1773	1	reg	reg	PROPN
ftr-394	1773	2	.	.	PUNCT
ftr-394	1774	1	§	§	PROPN
ftr-394	1774	2	1.382	1.382	NUM
ftr-394	1774	3	-	-	PUNCT
ftr-394	1774	4	7t(a	7t(a	NUM
ftr-394	1774	5	)	)	PUNCT
ftr-394	1774	6	provides	provide	VERB
ftr-394	1774	7	that	that	SCONJ
ftr-394	1774	8	prepaid	prepaid	ADJ
ftr-394	1774	9	income	income	NOUN
ftr-394	1774	10	received	receive	VERB
ftr-394	1774	11	before	before	ADP
ftr-394	1774	12	a	a	DET
ftr-394	1774	13	change	change	NOUN
ftr-394	1774	14	date	date	NOUN
ftr-394	1774	15	that	that	PRON
ftr-394	1774	16	is	be	AUX
ftr-394	1774	17	attributable	attributable	ADJ
ftr-394	1774	18	to	to	ADP
ftr-394	1774	19	services	service	NOUN
ftr-394	1774	20	performed	perform	VERB
ftr-394	1774	21	after	after	SCONJ
ftr-394	1774	22	the	the	DET
ftr-394	1774	23	change	change	NOUN
ftr-394	1774	24	date	date	NOUN
ftr-394	1774	25	is	be	AUX
ftr-394	1774	26	not	not	PART
ftr-394	1774	27	recognized	recognize	VERB
ftr-394	1774	28	built	build	VERB
ftr-394	1774	29	-	-	PUNCT
ftr-394	1774	30	in	in	ADP
ftr-394	1774	31	gain	gain	NOUN
ftr-394	1774	32	for	for	ADP
ftr-394	1774	33	purposes	purpose	NOUN
ftr-394	1774	34	of	of	ADP
ftr-394	1774	35	computing	compute	VERB
ftr-394	1774	36	the	the	DET
ftr-394	1774	37	§	§	ADJ
ftr-394	1774	38	382	382	NUM
ftr-394	1774	39	limitations	limitation	NOUN
ftr-394	1774	40	on	on	ADP
ftr-394	1774	41	nol	nol	NOUN
ftr-394	1774	42	carryovers	carryover	NOUN
ftr-394	1774	43	following	follow	VERB
ftr-394	1774	44	an	an	DET
ftr-394	1774	45	ownership	ownership	NOUN
ftr-394	1774	46	change	change	NOUN
ftr-394	1774	47	.	.	PUNCT
ftr-394	1775	1	the	the	DET
ftr-394	1775	2	term	term	NOUN
ftr-394	1775	3	prepaid	prepaid	ADJ
ftr-394	1775	4	income	income	NOUN
ftr-394	1775	5	means	mean	VERB
ftr-394	1775	6	any	any	DET
ftr-394	1775	7	amount	amount	NOUN
ftr-394	1775	8	received	receive	VERB
ftr-394	1775	9	prior	prior	ADV
ftr-394	1775	10	to	to	ADP
ftr-394	1775	11	the	the	DET
ftr-394	1775	12	change	change	NOUN
ftr-394	1775	13	date	date	NOUN
ftr-394	1775	14	that	that	PRON
ftr-394	1775	15	is	be	AUX
ftr-394	1775	16	attributable	attributable	ADJ
ftr-394	1775	17	to	to	ADP
ftr-394	1775	18	performance	performance	NOUN
ftr-394	1775	19	occurring	occur	VERB
ftr-394	1775	20	on	on	ADP
ftr-394	1775	21	or	or	CCONJ
ftr-394	1775	22	after	after	ADP
ftr-394	1775	23	the	the	DET
ftr-394	1775	24	change	change	NOUN
ftr-394	1775	25	date	date	NOUN
ftr-394	1775	26	.	.	PUNCT
ftr-394	1776	1	examples	example	NOUN
ftr-394	1776	2	to	to	PART
ftr-394	1776	3	which	which	PRON
ftr-394	1776	4	the	the	DET
ftr-394	1776	5	temporary	temporary	ADJ
ftr-394	1776	6	regulation	regulation	NOUN
ftr-394	1776	7	applies	applie	NOUN
ftr-394	1776	8	include	include	VERB
ftr-394	1776	9	,	,	PUNCT
ftr-394	1776	10	but	but	CCONJ
ftr-394	1776	11	are	be	AUX
ftr-394	1776	12	not	not	PART
ftr-394	1776	13	limited	limit	VERB
ftr-394	1776	14	to	to	ADP
ftr-394	1776	15	,	,	PUNCT
ftr-394	1776	16	income	income	NOUN
ftr-394	1776	17	received	receive	VERB
ftr-394	1776	18	prior	prior	ADV
ftr-394	1776	19	to	to	ADP
ftr-394	1776	20	the	the	DET
ftr-394	1776	21	change	change	NOUN
ftr-394	1776	22	date	date	NOUN
ftr-394	1776	23	that	that	PRON
ftr-394	1776	24	is	be	AUX
ftr-394	1776	25	deferred	defer	VERB
ftr-394	1776	26	under	under	ADP
ftr-394	1776	27	§	§	PROPN
ftr-394	1776	28	455	455	NUM
ftr-394	1776	29	,	,	PUNCT
ftr-394	1776	30	reg	reg	NOUN
ftr-394	1776	31	.	.	PUNCT
ftr-394	1777	1	§	§	PROPN
ftr-394	1777	2	1.451–5	1.451–5	NUM
ftr-394	1777	3	,	,	PUNCT
ftr-394	1777	4	or	or	CCONJ
ftr-394	1777	5	rev	rev	PROPN
ftr-394	1777	6	.	.	PROPN
ftr-394	1777	7	proc	proc	PROPN
ftr-394	1777	8	.	.	PUNCT
ftr-394	1778	1	2004–34	2004–34	NUM
ftr-394	1778	2	(	(	PUNCT
ftr-394	1778	3	or	or	CCONJ
ftr-394	1778	4	any	any	DET
ftr-394	1778	5	successor	successor	NOUN
ftr-394	1778	6	revenue	revenue	NOUN
ftr-394	1778	7	procedure	procedure	NOUN
ftr-394	1778	8	)	)	PUNCT
ftr-394	1778	9	.	.	PUNCT
ftr-394	1779	1	according	accord	VERB
ftr-394	1779	2	to	to	ADP
ftr-394	1779	3	the	the	DET
ftr-394	1779	4	preamble	preamble	NOUN
ftr-394	1779	5	:	:	PUNCT
ftr-394	1779	6	the	the	DET
ftr-394	1779	7	irs	irs	PROPN
ftr-394	1779	8	and	and	CCONJ
ftr-394	1779	9	treasury	treasury	PROPN
ftr-394	1779	10	department	department	PROPN
ftr-394	1779	11	believe	believe	VERB
ftr-394	1779	12	that	that	SCONJ
ftr-394	1779	13	prepaid	prepaid	ADJ
ftr-394	1779	14	income	income	NOUN
ftr-394	1779	15	is	be	AUX
ftr-394	1779	16	distinguishable	distinguishable	ADJ
ftr-394	1779	17	from	from	ADP
ftr-394	1779	18	the	the	DET
ftr-394	1779	19	income	income	NOUN
ftr-394	1779	20	items	item	NOUN
ftr-394	1779	21	described	describe	VERB
ftr-394	1779	22	in	in	ADP
ftr-394	1779	23	the	the	DET
ftr-394	1779	24	committee	committee	NOUN
ftr-394	1779	25	report	report	NOUN
ftr-394	1779	26	examples	example	NOUN
ftr-394	1779	27	.	.	PUNCT
ftr-394	1780	1	in	in	ADP
ftr-394	1780	2	each	each	PRON
ftr-394	1780	3	of	of	ADP
ftr-394	1780	4	the	the	DET
ftr-394	1780	5	committee	committee	NOUN
ftr-394	1780	6	report	report	NOUN
ftr-394	1780	7	examples	example	NOUN
ftr-394	1780	8	,	,	PUNCT
ftr-394	1780	9	the	the	DET
ftr-394	1780	10	item	item	NOUN
ftr-394	1780	11	of	of	ADP
ftr-394	1780	12	income	income	NOUN
ftr-394	1780	13	is	be	AUX
ftr-394	1780	14	attributable	attributable	ADJ
ftr-394	1780	15	to	to	ADP
ftr-394	1780	16	the	the	DET
ftr-394	1780	17	pre	pre	ADJ
ftr-394	1780	18	-	-	ADJ
ftr-394	1780	19	change	change	ADJ
ftr-394	1780	20	period	period	NOUN
ftr-394	1780	21	because	because	SCONJ
ftr-394	1780	22	that	that	PRON
ftr-394	1780	23	is	be	AUX
ftr-394	1780	24	the	the	DET
ftr-394	1780	25	period	period	NOUN
ftr-394	1780	26	in	in	ADP
ftr-394	1780	27	which	which	PRON
ftr-394	1780	28	performance	performance	NOUN
ftr-394	1780	29	occurred	occur	VERB
ftr-394	1780	30	and	and	CCONJ
ftr-394	1780	31	expenses	expense	NOUN
ftr-394	1780	32	were	be	AUX
ftr-394	1780	33	incurred	incur	VERB
ftr-394	1780	34	to	to	PART
ftr-394	1780	35	earn	earn	VERB
ftr-394	1780	36	the	the	DET
ftr-394	1780	37	income	income	NOUN
ftr-394	1780	38	.	.	PUNCT
ftr-394	1781	1	by	by	ADP
ftr-394	1781	2	contrast	contrast	NOUN
ftr-394	1781	3	,	,	PUNCT
ftr-394	1781	4	prepaid	prepaid	ADJ
ftr-394	1781	5	income	income	NOUN
ftr-394	1781	6	is	be	AUX
ftr-394	1781	7	attributable	attributable	ADJ
ftr-394	1781	8	to	to	ADP
ftr-394	1781	9	the	the	DET
ftr-394	1781	10	post	post	ADJ
ftr-394	1781	11	-	-	ADJ
ftr-394	1781	12	change	change	ADJ
ftr-394	1781	13	period	period	NOUN
ftr-394	1781	14	because	because	SCONJ
ftr-394	1781	15	that	that	PRON
ftr-394	1781	16	is	be	AUX
ftr-394	1781	17	the	the	DET
ftr-394	1781	18	period	period	NOUN
ftr-394	1781	19	in	in	ADP
ftr-394	1781	20	which	which	PRON
ftr-394	1781	21	performance	performance	NOUN
ftr-394	1781	22	occurred	occur	VERB
ftr-394	1781	23	and	and	CCONJ
ftr-394	1781	24	expenses	expense	NOUN
ftr-394	1781	25	were	be	AUX
ftr-394	1781	26	incurred	incur	VERB
ftr-394	1781	27	to	to	PART
ftr-394	1781	28	earn	earn	VERB
ftr-394	1781	29	the	the	DET
ftr-394	1781	30	income	income	NOUN
ftr-394	1781	31	.	.	PUNCT
ftr-394	1782	1	therefore	therefore	ADV
ftr-394	1782	2	,	,	PUNCT
ftr-394	1782	3	because	because	SCONJ
ftr-394	1782	4	prepaid	prepaid	ADJ
ftr-394	1782	5	income	income	NOUN
ftr-394	1782	6	is	be	AUX
ftr-394	1782	7	attributable	attributable	ADJ
ftr-394	1782	8	to	to	ADP
ftr-394	1782	9	the	the	DET
ftr-394	1782	10	post	post	ADJ
ftr-394	1782	11	-	-	ADJ
ftr-394	1782	12	change	change	ADJ
ftr-394	1782	13	period	period	NOUN
ftr-394	1782	14	rather	rather	ADV
ftr-394	1782	15	than	than	ADP
ftr-394	1782	16	the	the	DET
ftr-394	1782	17	prechange	prechange	NOUN
ftr-394	1782	18	period	period	NOUN
ftr-394	1782	19	...	...	PUNCT
ftr-394	1782	20	such	such	ADJ
ftr-394	1782	21	prepaid	prepaid	ADJ
ftr-394	1782	22	income	income	NOUN
ftr-394	1782	23	should	should	AUX
ftr-394	1782	24	not	not	PART
ftr-394	1782	25	be	be	AUX
ftr-394	1782	26	treated	treat	VERB
ftr-394	1782	27	as	as	ADP
ftr-394	1782	28	[	[	X
ftr-394	1782	29	recognized	recognize	VERB
ftr-394	1782	30	built	build	VERB
ftr-394	1782	31	-	-	PUNCT
ftr-394	1782	32	in	in	ADP
ftr-394	1782	33	gain	gain	NOUN
ftr-394	1782	34	]	]	PUNCT
ftr-394	1782	35	under	under	ADP
ftr-394	1782	36	section	section	NOUN
ftr-394	1782	37	382(h	382(h	PROPN
ftr-394	1782	38	)	)	PUNCT
ftr-394	1782	39	.	.	PUNCT
ftr-394	1783	1	•	•	NUM
ftr-394	1783	2	identical	identical	ADJ
ftr-394	1783	3	regulations	regulation	NOUN
ftr-394	1783	4	have	have	AUX
ftr-394	1783	5	been	be	AUX
ftr-394	1783	6	published	publish	VERB
ftr-394	1783	7	in	in	ADP
ftr-394	1783	8	proposed	propose	VERB
ftr-394	1783	9	form	form	NOUN
ftr-394	1783	10	.	.	PUNCT
ftr-394	1784	1	reg–144540–06	reg–144540–06	NOUN
ftr-394	1784	2	,	,	PUNCT
ftr-394	1784	3	built	build	VERB
ftr-394	1784	4	-	-	PUNCT
ftr-394	1784	5	in	in	ADP
ftr-394	1784	6	gains	gain	NOUN
ftr-394	1784	7	and	and	CCONJ
ftr-394	1784	8	losses	loss	NOUN
ftr-394	1784	9	under	under	ADP
ftr-394	1784	10	section	section	NOUN
ftr-394	1784	11	382(h	382(h	PROPN
ftr-394	1784	12	)	)	PUNCT
ftr-394	1784	13	,	,	PUNCT
ftr-394	1784	14	72	72	NUM
ftr-394	1784	15	f.r	f.r	NOUN
ftr-394	1784	16	.	.	PROPN
ftr-394	1784	17	32828	32828	NUM
ftr-394	1784	18	(	(	PUNCT
ftr-394	1784	19	6/14/07	6/14/07	NUM
ftr-394	1784	20	)	)	PUNCT
ftr-394	1784	21	.	.	PUNCT
ftr-394	1785	1	798	798	NUM
ftr-394	1785	2	florida	florida	PROPN
ftr-394	1785	3	tax	tax	NOUN
ftr-394	1785	4	review	review	NOUN
ftr-394	1785	5	[	[	X
ftr-394	1785	6	vol	vol	NOUN
ftr-394	1785	7	.	.	PUNCT
ftr-394	1785	8	8	8	NUM
ftr-394	1785	9	:	:	SYM
ftr-394	1785	10	si	si	PROPN
ftr-394	1785	11	5	5	X
ftr-394	1785	12	.	.	PUNCT
ftr-394	1785	13	corporate	corporate	ADJ
ftr-394	1785	14	estimated	estimate	VERB
ftr-394	1785	15	tax	tax	NOUN
ftr-394	1785	16	regulations	regulation	NOUN
ftr-394	1785	17	.	.	PUNCT
ftr-394	1786	1	t.d	t.d	PROPN
ftr-394	1786	2	.	.	PROPN
ftr-394	1786	3	9347	9347	NUM
ftr-394	1786	4	,	,	PUNCT
ftr-394	1786	5	corporate	corporate	ADJ
ftr-394	1786	6	estimated	estimate	VERB
ftr-394	1786	7	tax	tax	NOUN
ftr-394	1786	8	,	,	PUNCT
ftr-394	1786	9	72	72	NUM
ftr-394	1786	10	f.r	f.r	NOUN
ftr-394	1786	11	.	.	NOUN
ftr-394	1786	12	44338	44338	NUM
ftr-394	1786	13	(	(	PUNCT
ftr-394	1786	14	8/7/07	8/7/07	NUM
ftr-394	1786	15	)	)	PUNCT
ftr-394	1786	16	.	.	PUNCT
ftr-394	1787	1	the	the	DET
ftr-394	1787	2	treasury	treasury	NOUN
ftr-394	1787	3	has	have	AUX
ftr-394	1787	4	promulgated	promulgate	VERB
ftr-394	1787	5	final	final	ADJ
ftr-394	1787	6	regulations	regulation	NOUN
ftr-394	1787	7	regarding	regard	VERB
ftr-394	1787	8	corporate	corporate	ADJ
ftr-394	1787	9	estimated	estimate	VERB
ftr-394	1787	10	tax	tax	NOUN
ftr-394	1787	11	payments	payment	NOUN
ftr-394	1787	12	to	to	PART
ftr-394	1787	13	reflect	reflect	VERB
ftr-394	1787	14	numerous	numerous	ADJ
ftr-394	1787	15	statutory	statutory	ADJ
ftr-394	1787	16	changes	change	NOUN
ftr-394	1787	17	since	since	SCONJ
ftr-394	1787	18	1984	1984	NUM
ftr-394	1787	19	.	.	PUNCT
ftr-394	1788	1	reg	reg	NOUN
ftr-394	1788	2	.	.	PUNCT
ftr-394	1789	1	§	§	PROPN
ftr-394	1789	2	§	§	PROPN
ftr-394	1789	3	1.6425	1.6425	NUM
ftr-394	1789	4	-	-	SYM
ftr-394	1789	5	2	2	NUM
ftr-394	1789	6	;	;	PUNCT
ftr-394	1789	7	1.6425	1.6425	NUM
ftr-394	1789	8	-	-	SYM
ftr-394	1789	9	3	3	NUM
ftr-394	1789	10	;	;	PUNCT
ftr-394	1789	11	1.6655	1.6655	NUM
ftr-394	1789	12	-	-	SYM
ftr-394	1789	13	1	1	NUM
ftr-394	1789	14	;	;	PUNCT
ftr-394	1789	15	1.6655	1.6655	NUM
ftr-394	1789	16	-	-	SYM
ftr-394	1789	17	2	2	NUM
ftr-394	1789	18	;	;	PUNCT
ftr-394	1789	19	1.6655	1.6655	NUM
ftr-394	1789	20	-	-	SYM
ftr-394	1789	21	3	3	NUM
ftr-394	1789	22	;	;	PUNCT
ftr-394	1789	23	1.6655	1.6655	NUM
ftr-394	1789	24	-	-	SYM
ftr-394	1789	25	4	4	NUM
ftr-394	1789	26	;	;	PUNCT
ftr-394	1789	27	1.6655	1.6655	NUM
ftr-394	1789	28	-	-	SYM
ftr-394	1789	29	5	5	NUM
ftr-394	1789	30	;	;	PUNCT
ftr-394	1789	31	1.6655	1.6655	NUM
ftr-394	1789	32	-	-	SYM
ftr-394	1789	33	6	6	NUM
ftr-394	1789	34	;	;	PUNCT
ftr-394	1789	35	1.6655	1.6655	NUM
ftr-394	1789	36	-	-	SYM
ftr-394	1789	37	7	7	NUM
ftr-394	1789	38	.	.	PUNCT
ftr-394	1790	1	the	the	DET
ftr-394	1790	2	regulations	regulation	NOUN
ftr-394	1790	3	address	address	VERB
ftr-394	1790	4	a	a	DET
ftr-394	1790	5	variety	variety	NOUN
ftr-394	1790	6	of	of	ADP
ftr-394	1790	7	annualization	annualization	NOUN
ftr-394	1790	8	issues	issue	NOUN
ftr-394	1790	9	,	,	PUNCT
ftr-394	1790	10	e.g.	e.g.	ADV
ftr-394	1790	11	,	,	PUNCT
ftr-394	1790	12	items	item	NOUN
ftr-394	1790	13	that	that	PRON
ftr-394	1790	14	are	be	AUX
ftr-394	1790	15	generally	generally	ADV
ftr-394	1790	16	incurred	incur	VERB
ftr-394	1790	17	once	once	ADV
ftr-394	1790	18	or	or	CCONJ
ftr-394	1790	19	infrequently	infrequently	ADV
ftr-394	1790	20	during	during	ADP
ftr-394	1790	21	tax	tax	NOUN
ftr-394	1790	22	year	year	NOUN
ftr-394	1790	23	are	be	AUX
ftr-394	1790	24	not	not	PART
ftr-394	1790	25	annualized	annualize	VERB
ftr-394	1790	26	,	,	PUNCT
ftr-394	1790	27	allow	allow	VERB
ftr-394	1790	28	taxpayers	taxpayer	NOUN
ftr-394	1790	29	to	to	PART
ftr-394	1790	30	make	make	VERB
ftr-394	1790	31	reasonable	reasonable	ADJ
ftr-394	1790	32	allocations	allocation	NOUN
ftr-394	1790	33	of	of	ADP
ftr-394	1790	34	certain	certain	ADJ
ftr-394	1790	35	items	item	NOUN
ftr-394	1790	36	,	,	PUNCT
ftr-394	1790	37	the	the	DET
ftr-394	1790	38	adjusted	adjust	VERB
ftr-394	1790	39	seasonal	seasonal	ADJ
ftr-394	1790	40	installment	installment	NOUN
ftr-394	1790	41	method	method	NOUN
ftr-394	1790	42	,	,	PUNCT
ftr-394	1790	43	“	"	PUNCT
ftr-394	1790	44	large	large	ADJ
ftr-394	1790	45	corporation	corporation	NOUN
ftr-394	1790	46	”	"	PUNCT
ftr-394	1790	47	status	status	NOUN
ftr-394	1790	48	,	,	PUNCT
ftr-394	1790	49	short	short	ADJ
ftr-394	1790	50	taxable	taxable	ADJ
ftr-394	1790	51	years	year	NOUN
ftr-394	1790	52	,	,	PUNCT
ftr-394	1790	53	accounting	accounting	NOUN
ftr-394	1790	54	method	method	NOUN
ftr-394	1790	55	changes	change	NOUN
ftr-394	1790	56	,	,	PUNCT
ftr-394	1790	57	and	and	CCONJ
ftr-394	1790	58	additions	addition	NOUN
ftr-394	1790	59	to	to	PART
ftr-394	1790	60	tax	tax	VERB
ftr-394	1790	61	.	.	PUNCT
ftr-394	1791	1	these	these	DET
ftr-394	1791	2	regulations	regulation	NOUN
ftr-394	1791	3	apply	apply	VERB
ftr-394	1791	4	to	to	ADP
ftr-394	1791	5	taxable	taxable	ADJ
ftr-394	1791	6	years	year	NOUN
ftr-394	1791	7	beginning	begin	VERB
ftr-394	1791	8	after	after	ADP
ftr-394	1791	9	9/6/07	9/6/07	PROPN
ftr-394	1791	10	.	.	PUNCT
ftr-394	1792	1	h.	h.	PROPN
ftr-394	1792	2	affiliated	affiliate	VERB
ftr-394	1792	3	corporations	corporation	NOUN
ftr-394	1792	4	and	and	CCONJ
ftr-394	1792	5	consolidated	consolidated	ADJ
ftr-394	1792	6	returns	return	NOUN
ftr-394	1792	7	1	1	NUM
ftr-394	1792	8	.	.	PUNCT
ftr-394	1793	1	what	what	PRON
ftr-394	1793	2	hath	hath	NOUN
ftr-394	1793	3	rite	rite	ADJ
ftr-394	1793	4	-	-	PUNCT
ftr-394	1793	5	aid	aid	NOUN
ftr-394	1793	6	wrought	wrought	NOUN
ftr-394	1793	7	?	?	PUNCT
ftr-394	1794	1	reg-157711	reg-157711	PROPN
ftr-394	1794	2	-	-	PUNCT
ftr-394	1794	3	02	02	NUM
ftr-394	1794	4	,	,	PUNCT
ftr-394	1794	5	proposed	propose	VERB
ftr-394	1794	6	rules	rule	NOUN
ftr-394	1794	7	,	,	PUNCT
ftr-394	1794	8	unified	unified	ADJ
ftr-394	1794	9	rule	rule	NOUN
ftr-394	1794	10	for	for	ADP
ftr-394	1794	11	loss	loss	NOUN
ftr-394	1794	12	on	on	ADP
ftr-394	1794	13	subsidiary	subsidiary	ADJ
ftr-394	1794	14	stock	stock	NOUN
ftr-394	1794	15	,	,	PUNCT
ftr-394	1794	16	72	72	NUM
ftr-394	1794	17	f.r	f.r	NOUN
ftr-394	1794	18	.	.	NOUN
ftr-394	1794	19	2964	2964	NUM
ftr-394	1794	20	(	(	PUNCT
ftr-394	1794	21	1/23/07	1/23/07	NUM
ftr-394	1794	22	)	)	PUNCT
ftr-394	1794	23	.	.	PUNCT
ftr-394	1795	1	proposed	propose	VERB
ftr-394	1795	2	regulations	regulation	NOUN
ftr-394	1795	3	would	would	AUX
ftr-394	1795	4	completely	completely	ADV
ftr-394	1795	5	replace	replace	VERB
ftr-394	1795	6	the	the	DET
ftr-394	1795	7	current	current	ADJ
ftr-394	1795	8	basis	basis	NOUN
ftr-394	1795	9	adjustment	adjustment	NOUN
ftr-394	1795	10	and	and	CCONJ
ftr-394	1795	11	loss	loss	NOUN
ftr-394	1795	12	suspension	suspension	NOUN
ftr-394	1795	13	rules	rule	NOUN
ftr-394	1795	14	in	in	ADP
ftr-394	1795	15	reg	reg	NOUN
ftr-394	1795	16	.	.	PUNCT
ftr-394	1796	1	§	§	PROPN
ftr-394	1796	2	§	§	PROPN
ftr-394	1796	3	1.337(d)-2	1.337(d)-2	PROPN
ftr-394	1796	4	and	and	CCONJ
ftr-394	1796	5	1.1502	1.1502	NUM
ftr-394	1796	6	-	-	SYM
ftr-394	1796	7	35	35	NUM
ftr-394	1796	8	.	.	PUNCT
ftr-394	1797	1	prop	prop	NOUN
ftr-394	1797	2	.	.	PUNCT
ftr-394	1798	1	reg	reg	PROPN
ftr-394	1798	2	.	.	PUNCT
ftr-394	1799	1	§	§	PROPN
ftr-394	1799	2	1.1502	1.1502	NUM
ftr-394	1799	3	-	-	SYM
ftr-394	1799	4	36	36	NUM
ftr-394	1799	5	would	would	AUX
ftr-394	1799	6	provide	provide	VERB
ftr-394	1799	7	“	"	PUNCT
ftr-394	1799	8	unified	unified	ADJ
ftr-394	1799	9	rules	rule	NOUN
ftr-394	1799	10	for	for	ADP
ftr-394	1799	11	loss	loss	NOUN
ftr-394	1799	12	on	on	ADP
ftr-394	1799	13	subsidiary	subsidiary	ADJ
ftr-394	1799	14	stock	stock	NOUN
ftr-394	1799	15	”	"	PUNCT
ftr-394	1799	16	transferred	transfer	VERB
ftr-394	1799	17	by	by	ADP
ftr-394	1799	18	a	a	DET
ftr-394	1799	19	member	member	NOUN
ftr-394	1799	20	of	of	ADP
ftr-394	1799	21	an	an	DET
ftr-394	1799	22	affiliated	affiliated	ADJ
ftr-394	1799	23	group	group	NOUN
ftr-394	1799	24	filing	file	VERB
ftr-394	1799	25	a	a	DET
ftr-394	1799	26	consolidated	consolidated	ADJ
ftr-394	1799	27	return	return	NOUN
ftr-394	1799	28	.	.	PUNCT
ftr-394	1800	1	a	a	DET
ftr-394	1800	2	transfer	transfer	NOUN
ftr-394	1800	3	of	of	ADP
ftr-394	1800	4	stock	stock	NOUN
ftr-394	1800	5	includes	include	VERB
ftr-394	1800	6	any	any	DET
ftr-394	1800	7	event	event	NOUN
ftr-394	1800	8	in	in	ADP
ftr-394	1800	9	which	which	PRON
ftr-394	1800	10	(	(	PUNCT
ftr-394	1800	11	1	1	X
ftr-394	1800	12	)	)	PUNCT
ftr-394	1800	13	gain	gain	NOUN
ftr-394	1800	14	or	or	CCONJ
ftr-394	1800	15	loss	loss	NOUN
ftr-394	1800	16	would	would	AUX
ftr-394	1800	17	be	be	AUX
ftr-394	1800	18	recognized	recognize	VERB
ftr-394	1800	19	(	(	PUNCT
ftr-394	1800	20	apart	apart	ADV
ftr-394	1800	21	from	from	ADP
ftr-394	1800	22	the	the	DET
ftr-394	1800	23	rules	rule	NOUN
ftr-394	1800	24	in	in	ADP
ftr-394	1800	25	the	the	DET
ftr-394	1800	26	proposed	propose	VERB
ftr-394	1800	27	regulations	regulation	NOUN
ftr-394	1800	28	)	)	PUNCT
ftr-394	1800	29	,	,	PUNCT
ftr-394	1800	30	(	(	PUNCT
ftr-394	1800	31	2	2	X
ftr-394	1800	32	)	)	PUNCT
ftr-394	1800	33	the	the	DET
ftr-394	1800	34	holder	holder	NOUN
ftr-394	1800	35	of	of	ADP
ftr-394	1800	36	a	a	DET
ftr-394	1800	37	share	share	NOUN
ftr-394	1800	38	and	and	CCONJ
ftr-394	1800	39	the	the	DET
ftr-394	1800	40	subsidiary	subsidiary	NOUN
ftr-394	1800	41	cease	cease	NOUN
ftr-394	1800	42	to	to	PART
ftr-394	1800	43	be	be	AUX
ftr-394	1800	44	members	member	NOUN
ftr-394	1800	45	of	of	ADP
ftr-394	1800	46	the	the	DET
ftr-394	1800	47	same	same	ADJ
ftr-394	1800	48	group	group	NOUN
ftr-394	1800	49	,	,	PUNCT
ftr-394	1800	50	(	(	PUNCT
ftr-394	1800	51	3	3	X
ftr-394	1800	52	)	)	PUNCT
ftr-394	1800	53	a	a	DET
ftr-394	1800	54	nonmember	nonmember	NOUN
ftr-394	1800	55	acquires	acquire	VERB
ftr-394	1800	56	an	an	DET
ftr-394	1800	57	outstanding	outstanding	ADJ
ftr-394	1800	58	share	share	NOUN
ftr-394	1800	59	from	from	ADP
ftr-394	1800	60	a	a	DET
ftr-394	1800	61	member	member	NOUN
ftr-394	1800	62	,	,	PUNCT
ftr-394	1800	63	or	or	CCONJ
ftr-394	1800	64	(	(	PUNCT
ftr-394	1800	65	4	4	X
ftr-394	1800	66	)	)	PUNCT
ftr-394	1800	67	the	the	DET
ftr-394	1800	68	share	share	NOUN
ftr-394	1800	69	is	be	AUX
ftr-394	1800	70	treated	treat	VERB
ftr-394	1800	71	as	as	ADP
ftr-394	1800	72	worthless	worthless	ADJ
ftr-394	1800	73	.	.	PUNCT
ftr-394	1801	1	the	the	DET
ftr-394	1801	2	purpose	purpose	NOUN
ftr-394	1801	3	of	of	ADP
ftr-394	1801	4	these	these	DET
ftr-394	1801	5	rules	rule	NOUN
ftr-394	1801	6	is	be	AUX
ftr-394	1801	7	twofold	twofold	ADJ
ftr-394	1801	8	,	,	PUNCT
ftr-394	1801	9	to	to	PART
ftr-394	1801	10	prevent	prevent	VERB
ftr-394	1801	11	the	the	DET
ftr-394	1801	12	consolidated	consolidated	ADJ
ftr-394	1801	13	return	return	NOUN
ftr-394	1801	14	provisions	provision	NOUN
ftr-394	1801	15	from	from	ADP
ftr-394	1801	16	creating	create	VERB
ftr-394	1801	17	non	non	ADJ
ftr-394	1801	18	-	-	ADJ
ftr-394	1801	19	economic	economic	ADJ
ftr-394	1801	20	losses	loss	NOUN
ftr-394	1801	21	on	on	ADP
ftr-394	1801	22	the	the	DET
ftr-394	1801	23	sale	sale	NOUN
ftr-394	1801	24	of	of	ADP
ftr-394	1801	25	subsidiary	subsidiary	NOUN
ftr-394	1801	26	stock	stock	NOUN
ftr-394	1801	27	and	and	CCONJ
ftr-394	1801	28	to	to	PART
ftr-394	1801	29	prevent	prevent	VERB
ftr-394	1801	30	members	member	NOUN
ftr-394	1801	31	of	of	ADP
ftr-394	1801	32	the	the	DET
ftr-394	1801	33	affiliated	affiliated	ADJ
ftr-394	1801	34	group	group	NOUN
ftr-394	1801	35	filing	file	VERB
ftr-394	1801	36	the	the	DET
ftr-394	1801	37	consolidate	consolidate	ADJ
ftr-394	1801	38	return	return	NOUN
ftr-394	1801	39	from	from	ADP
ftr-394	1801	40	claiming	claim	VERB
ftr-394	1801	41	more	more	ADJ
ftr-394	1801	42	than	than	ADP
ftr-394	1801	43	one	one	NUM
ftr-394	1801	44	tax	tax	NOUN
ftr-394	1801	45	benefit	benefit	NOUN
ftr-394	1801	46	from	from	ADP
ftr-394	1801	47	a	a	DET
ftr-394	1801	48	single	single	ADJ
ftr-394	1801	49	economic	economic	ADJ
ftr-394	1801	50	loss	loss	NOUN
ftr-394	1801	51	.	.	PUNCT
ftr-394	1802	1	under	under	ADP
ftr-394	1802	2	the	the	DET
ftr-394	1802	3	proposed	propose	VERB
ftr-394	1802	4	regulations	regulation	NOUN
ftr-394	1802	5	,	,	PUNCT
ftr-394	1802	6	any	any	DET
ftr-394	1802	7	transfer	transfer	NOUN
ftr-394	1802	8	of	of	ADP
ftr-394	1802	9	a	a	DET
ftr-394	1802	10	loss	loss	NOUN
ftr-394	1802	11	share	share	NOUN
ftr-394	1802	12	(	(	PUNCT
ftr-394	1802	13	defined	define	VERB
ftr-394	1802	14	as	as	ADP
ftr-394	1802	15	a	a	DET
ftr-394	1802	16	share	share	NOUN
ftr-394	1802	17	of	of	ADP
ftr-394	1802	18	stock	stock	NOUN
ftr-394	1802	19	of	of	ADP
ftr-394	1802	20	an	an	DET
ftr-394	1802	21	affiliate	affiliate	NOUN
ftr-394	1802	22	having	have	VERB
ftr-394	1802	23	a	a	DET
ftr-394	1802	24	basis	basis	NOUN
ftr-394	1802	25	in	in	ADP
ftr-394	1802	26	excess	excess	NOUN
ftr-394	1802	27	of	of	ADP
ftr-394	1802	28	fair	fair	ADJ
ftr-394	1802	29	market	market	NOUN
ftr-394	1802	30	value	value	NOUN
ftr-394	1802	31	)	)	PUNCT
ftr-394	1802	32	requires	require	VERB
ftr-394	1802	33	the	the	DET
ftr-394	1802	34	application	application	NOUN
ftr-394	1802	35	in	in	ADP
ftr-394	1802	36	sequence	sequence	NOUN
ftr-394	1802	37	of	of	ADP
ftr-394	1802	38	three	three	NUM
ftr-394	1802	39	basis	basis	NOUN
ftr-394	1802	40	rules	rule	NOUN
ftr-394	1802	41	.	.	PUNCT
ftr-394	1803	1	•	•	NUM
ftr-394	1803	2	first	first	ADV
ftr-394	1803	3	,	,	PUNCT
ftr-394	1803	4	a	a	DET
ftr-394	1803	5	basis	basis	NOUN
ftr-394	1803	6	redetermination	redetermination	NOUN
ftr-394	1803	7	rule	rule	NOUN
ftr-394	1803	8	,	,	PUNCT
ftr-394	1803	9	under	under	ADP
ftr-394	1803	10	prop	prop	NOUN
ftr-394	1803	11	.	.	PUNCT
ftr-394	1804	1	reg	reg	NOUN
ftr-394	1804	2	.	.	PUNCT
ftr-394	1805	1	§	§	PROPN
ftr-394	1805	2	1.1502	1.1502	NUM
ftr-394	1805	3	-	-	SYM
ftr-394	1805	4	36(b	36(b	NUM
ftr-394	1805	5	)	)	PUNCT
ftr-394	1805	6	is	be	AUX
ftr-394	1805	7	applied	apply	VERB
ftr-394	1805	8	to	to	PART
ftr-394	1805	9	deal	deal	VERB
ftr-394	1805	10	with	with	ADP
ftr-394	1805	11	tax	tax	NOUN
ftr-394	1805	12	losses	loss	NOUN
ftr-394	1805	13	attributable	attributable	ADJ
ftr-394	1805	14	to	to	ADP
ftr-394	1805	15	investment	investment	NOUN
ftr-394	1805	16	adjustment	adjustment	NOUN
ftr-394	1805	17	account	account	NOUN
ftr-394	1805	18	allocations	allocation	NOUN
ftr-394	1805	19	among	among	ADP
ftr-394	1805	20	different	different	ADJ
ftr-394	1805	21	shares	share	NOUN
ftr-394	1805	22	of	of	ADP
ftr-394	1805	23	stock	stock	NOUN
ftr-394	1805	24	under	under	ADP
ftr-394	1805	25	reg	reg	NOUN
ftr-394	1805	26	.	.	PUNCT
ftr-394	1806	1	§	§	PROPN
ftr-394	1806	2	1.1502	1.1502	NUM
ftr-394	1806	3	-	-	SYM
ftr-394	1806	4	32	32	NUM
ftr-394	1806	5	that	that	PRON
ftr-394	1806	6	result	result	VERB
ftr-394	1806	7	in	in	ADP
ftr-394	1806	8	disproportionate	disproportionate	ADJ
ftr-394	1806	9	reflection	reflection	NOUN
ftr-394	1806	10	of	of	ADP
ftr-394	1806	11	gain	gain	NOUN
ftr-394	1806	12	or	or	CCONJ
ftr-394	1806	13	loss	loss	NOUN
ftr-394	1806	14	in	in	ADP
ftr-394	1806	15	shares	share	NOUN
ftr-394	1806	16	.	.	PUNCT
ftr-394	1807	1	second	second	ADJ
ftr-394	1807	2	,	,	PUNCT
ftr-394	1807	3	if	if	SCONJ
ftr-394	1807	4	any	any	DET
ftr-394	1807	5	share	share	NOUN
ftr-394	1807	6	is	be	AUX
ftr-394	1807	7	a	a	DET
ftr-394	1807	8	loss	loss	NOUN
ftr-394	1807	9	share	share	NOUN
ftr-394	1807	10	after	after	ADP
ftr-394	1807	11	application	application	NOUN
ftr-394	1807	12	of	of	ADP
ftr-394	1807	13	the	the	DET
ftr-394	1807	14	basis	basis	NOUN
ftr-394	1807	15	redetermination	redetermination	NOUN
ftr-394	1807	16	rule	rule	NOUN
ftr-394	1807	17	,	,	PUNCT
ftr-394	1807	18	a	a	DET
ftr-394	1807	19	basis	basis	NOUN
ftr-394	1807	20	reduction	reduction	NOUN
ftr-394	1807	21	rule	rule	NOUN
ftr-394	1807	22	is	be	AUX
ftr-394	1807	23	applied	apply	VERB
ftr-394	1807	24	under	under	ADP
ftr-394	1807	25	prop	prop	NOUN
ftr-394	1807	26	.	.	PUNCT
ftr-394	1808	1	reg	reg	NOUN
ftr-394	1808	2	.	.	PUNCT
ftr-394	1809	1	§	§	PROPN
ftr-394	1809	2	1.1502	1.1502	NUM
ftr-394	1809	3	-	-	SYM
ftr-394	1809	4	36(c	36(c	NUM
ftr-394	1809	5	)	)	PUNCT
ftr-394	1809	6	to	to	PART
ftr-394	1809	7	deal	deal	VERB
ftr-394	1809	8	with	with	ADP
ftr-394	1809	9	loss	loss	NOUN
ftr-394	1809	10	duplication	duplication	NOUN
ftr-394	1809	11	attributable	attributable	ADJ
ftr-394	1809	12	to	to	ADP
ftr-394	1809	13	investment	investment	NOUN
ftr-394	1809	14	adjustment	adjustment	NOUN
ftr-394	1809	15	account	account	NOUN
ftr-394	1809	16	adjustments	adjustment	NOUN
ftr-394	1809	17	,	,	PUNCT
ftr-394	1809	18	but	but	CCONJ
ftr-394	1809	19	this	this	DET
ftr-394	1809	20	reduction	reduction	NOUN
ftr-394	1809	21	does	do	AUX
ftr-394	1809	22	not	not	PART
ftr-394	1809	23	exceed	exceed	VERB
ftr-394	1809	24	the	the	DET
ftr-394	1809	25	share	share	NOUN
ftr-394	1809	26	’s	’s	PART
ftr-394	1809	27	“	"	PUNCT
ftr-394	1809	28	disconformity	disconformity	NOUN
ftr-394	1809	29	amount	amount	NOUN
ftr-394	1809	30	.	.	PUNCT
ftr-394	1809	31	”	"	PUNCT
ftr-394	1810	1	third	third	ADJ
ftr-394	1810	2	,	,	PUNCT
ftr-394	1810	3	if	if	SCONJ
ftr-394	1810	4	any	any	DET
ftr-394	1810	5	duplicated	duplicate	VERB
ftr-394	1810	6	losses	loss	NOUN
ftr-394	1810	7	remain	remain	VERB
ftr-394	1810	8	after	after	ADP
ftr-394	1810	9	application	application	NOUN
ftr-394	1810	10	of	of	ADP
ftr-394	1810	11	the	the	DET
ftr-394	1810	12	basis	basis	NOUN
ftr-394	1810	13	reduction	reduction	NOUN
ftr-394	1810	14	rule	rule	NOUN
ftr-394	1810	15	,	,	PUNCT
ftr-394	1810	16	under	under	ADP
ftr-394	1810	17	prop	prop	NOUN
ftr-394	1810	18	.	.	PUNCT
ftr-394	1811	1	reg	reg	NOUN
ftr-394	1811	2	.	.	PUNCT
ftr-394	1812	1	§	§	PROPN
ftr-394	1812	2	1.1502	1.1502	NUM
ftr-394	1812	3	-	-	SYM
ftr-394	1812	4	36(d	36(d	NUM
ftr-394	1812	5	)	)	PUNCT
ftr-394	1812	6	an	an	DET
ftr-394	1812	7	attribute	attribute	NOUN
ftr-394	1812	8	reduction	reduction	NOUN
ftr-394	1812	9	rule	rule	NOUN
ftr-394	1812	10	is	be	AUX
ftr-394	1812	11	applied	apply	VERB
ftr-394	1812	12	to	to	ADP
ftr-394	1812	13	the	the	DET
ftr-394	1812	14	corporation	corporation	NOUN
ftr-394	1812	15	the	the	DET
ftr-394	1812	16	stock	stock	NOUN
ftr-394	1812	17	of	of	ADP
ftr-394	1812	18	which	which	PRON
ftr-394	1812	19	was	be	AUX
ftr-394	1812	20	2008	2008	NUM
ftr-394	1812	21	]	]	PUNCT
ftr-394	1813	1	recent	recent	ADJ
ftr-394	1813	2	developments	development	NOUN
ftr-394	1813	3	in	in	ADP
ftr-394	1813	4	federal	federal	ADJ
ftr-394	1813	5	income	income	NOUN
ftr-394	1813	6	taxation	taxation	NOUN
ftr-394	1813	7	799	799	NUM
ftr-394	1813	8	sold	sell	VERB
ftr-394	1813	9	to	to	PART
ftr-394	1813	10	prevent	prevent	VERB
ftr-394	1813	11	the	the	DET
ftr-394	1813	12	duplication	duplication	NOUN
ftr-394	1813	13	of	of	ADP
ftr-394	1813	14	a	a	DET
ftr-394	1813	15	loss	loss	NOUN
ftr-394	1813	16	recognized	recognize	VERB
ftr-394	1813	17	on	on	ADP
ftr-394	1813	18	the	the	DET
ftr-394	1813	19	transfer	transfer	NOUN
ftr-394	1813	20	or	or	CCONJ
ftr-394	1813	21	preserved	preserve	VERB
ftr-394	1813	22	in	in	ADP
ftr-394	1813	23	the	the	DET
ftr-394	1813	24	basis	basis	NOUN
ftr-394	1813	25	of	of	ADP
ftr-394	1813	26	the	the	DET
ftr-394	1813	27	stock	stock	NOUN
ftr-394	1813	28	.	.	PUNCT
ftr-394	1814	1	if	if	SCONJ
ftr-394	1814	2	a	a	DET
ftr-394	1814	3	chain	chain	NOUN
ftr-394	1814	4	of	of	ADP
ftr-394	1814	5	subsidiaries	subsidiary	NOUN
ftr-394	1814	6	is	be	AUX
ftr-394	1814	7	transferred	transfer	VERB
ftr-394	1814	8	(	(	PUNCT
ftr-394	1814	9	rather	rather	ADV
ftr-394	1814	10	than	than	ADP
ftr-394	1814	11	a	a	DET
ftr-394	1814	12	single	single	ADJ
ftr-394	1814	13	subsidiary	subsidiary	NOUN
ftr-394	1814	14	)	)	PUNCT
ftr-394	1814	15	the	the	DET
ftr-394	1814	16	order	order	NOUN
ftr-394	1814	17	in	in	ADP
ftr-394	1814	18	which	which	PRON
ftr-394	1814	19	the	the	DET
ftr-394	1814	20	rules	rule	NOUN
ftr-394	1814	21	are	be	AUX
ftr-394	1814	22	applied	apply	VERB
ftr-394	1814	23	is	be	AUX
ftr-394	1814	24	modified	modify	VERB
ftr-394	1814	25	.	.	PUNCT
ftr-394	1815	1	in	in	ADP
ftr-394	1815	2	this	this	DET
ftr-394	1815	3	case	case	NOUN
ftr-394	1815	4	,	,	PUNCT
ftr-394	1815	5	the	the	DET
ftr-394	1815	6	basis	basis	NOUN
ftr-394	1815	7	redetermination	redetermination	NOUN
ftr-394	1815	8	rule	rule	NOUN
ftr-394	1815	9	and	and	CCONJ
ftr-394	1815	10	basis	basis	NOUN
ftr-394	1815	11	reduction	reduction	NOUN
ftr-394	1815	12	rule	rule	NOUN
ftr-394	1815	13	are	be	AUX
ftr-394	1815	14	applied	apply	VERB
ftr-394	1815	15	sequentially	sequentially	ADV
ftr-394	1815	16	working	work	VERB
ftr-394	1815	17	down	down	ADP
ftr-394	1815	18	the	the	DET
ftr-394	1815	19	chain	chain	NOUN
ftr-394	1815	20	,	,	PUNCT
ftr-394	1815	21	and	and	CCONJ
ftr-394	1815	22	the	the	DET
ftr-394	1815	23	attribute	attribute	NOUN
ftr-394	1815	24	reduction	reduction	NOUN
ftr-394	1815	25	rule	rule	NOUN
ftr-394	1815	26	is	be	AUX
ftr-394	1815	27	then	then	ADV
ftr-394	1815	28	applied	apply	VERB
ftr-394	1815	29	starting	start	VERB
ftr-394	1815	30	with	with	ADP
ftr-394	1815	31	the	the	DET
ftr-394	1815	32	lowest	low	ADJ
ftr-394	1815	33	tier	tier	NOUN
ftr-394	1815	34	subsidiary	subsidiary	NOUN
ftr-394	1815	35	and	and	CCONJ
ftr-394	1815	36	working	work	VERB
ftr-394	1815	37	up	up	ADP
ftr-394	1815	38	the	the	DET
ftr-394	1815	39	chain	chain	NOUN
ftr-394	1815	40	.	.	PUNCT
ftr-394	1816	1	•	•	NUM
ftr-394	1816	2	the	the	DET
ftr-394	1816	3	basis	basis	NOUN
ftr-394	1816	4	redetermination	redetermination	NOUN
ftr-394	1816	5	rule	rule	NOUN
ftr-394	1816	6	.	.	PUNCT
ftr-394	1817	1	under	under	ADP
ftr-394	1817	2	the	the	DET
ftr-394	1817	3	basis	basis	NOUN
ftr-394	1817	4	redetermination	redetermination	NOUN
ftr-394	1817	5	rule	rule	NOUN
ftr-394	1817	6	in	in	ADP
ftr-394	1817	7	prop	prop	NOUN
ftr-394	1817	8	.	.	PUNCT
ftr-394	1818	1	reg	reg	NOUN
ftr-394	1818	2	.	.	PUNCT
ftr-394	1819	1	§	§	PROPN
ftr-394	1819	2	1.1502	1.1502	NUM
ftr-394	1819	3	-	-	SYM
ftr-394	1819	4	36(b	36(b	NUM
ftr-394	1819	5	)	)	PUNCT
ftr-394	1820	1	,	,	PUNCT
ftr-394	1820	2	investment	investment	NOUN
ftr-394	1820	3	adjustments	adjustment	NOUN
ftr-394	1820	4	(	(	PUNCT
ftr-394	1820	5	exclusive	exclusive	NOUN
ftr-394	1820	6	of	of	ADP
ftr-394	1820	7	distributions	distribution	NOUN
ftr-394	1820	8	)	)	PUNCT
ftr-394	1820	9	that	that	PRON
ftr-394	1820	10	were	be	AUX
ftr-394	1820	11	previously	previously	ADV
ftr-394	1820	12	applied	apply	VERB
ftr-394	1820	13	to	to	ADP
ftr-394	1820	14	members	member	NOUN
ftr-394	1820	15	’	'	PUNCT
ftr-394	1820	16	bases	basis	NOUN
ftr-394	1820	17	in	in	ADP
ftr-394	1820	18	subsidiary	subsidiary	ADJ
ftr-394	1820	19	stock	stock	NOUN
ftr-394	1820	20	are	be	AUX
ftr-394	1820	21	reallocated	reallocate	VERB
ftr-394	1820	22	in	in	ADP
ftr-394	1820	23	a	a	DET
ftr-394	1820	24	manner	manner	NOUN
ftr-394	1820	25	that	that	SCONJ
ftr-394	1820	26	,	,	PUNCT
ftr-394	1820	27	to	to	ADP
ftr-394	1820	28	the	the	DET
ftr-394	1820	29	greatest	great	ADJ
ftr-394	1820	30	extent	extent	NOUN
ftr-394	1820	31	possible	possible	ADJ
ftr-394	1820	32	,	,	PUNCT
ftr-394	1820	33	first	first	ADV
ftr-394	1820	34	eliminates	eliminate	VERB
ftr-394	1820	35	loss	loss	NOUN
ftr-394	1820	36	on	on	ADP
ftr-394	1820	37	preferred	preferred	ADJ
ftr-394	1820	38	shares	share	NOUN
ftr-394	1820	39	and	and	CCONJ
ftr-394	1820	40	then	then	ADV
ftr-394	1820	41	eliminates	eliminate	VERB
ftr-394	1820	42	basis	basis	NOUN
ftr-394	1820	43	disparity	disparity	NOUN
ftr-394	1820	44	on	on	ADP
ftr-394	1820	45	all	all	DET
ftr-394	1820	46	shares	share	NOUN
ftr-394	1820	47	.	.	PUNCT
ftr-394	1821	1	this	this	DET
ftr-394	1821	2	rule	rule	NOUN
ftr-394	1821	3	affects	affect	VERB
ftr-394	1821	4	both	both	CCONJ
ftr-394	1821	5	positive	positive	ADJ
ftr-394	1821	6	and	and	CCONJ
ftr-394	1821	7	negative	negative	ADJ
ftr-394	1821	8	adjustments	adjustment	NOUN
ftr-394	1821	9	,	,	PUNCT
ftr-394	1821	10	and	and	CCONJ
ftr-394	1821	11	thus	thus	ADV
ftr-394	1821	12	addresses	address	NOUN
ftr-394	1821	13	both	both	CCONJ
ftr-394	1821	14	noneconomic	noneconomic	ADJ
ftr-394	1821	15	and	and	CCONJ
ftr-394	1821	16	duplicated	duplicate	VERB
ftr-394	1821	17	losses	loss	NOUN
ftr-394	1821	18	.	.	PUNCT
ftr-394	1822	1	first	first	ADV
ftr-394	1822	2	,	,	PUNCT
ftr-394	1822	3	positive	positive	ADJ
ftr-394	1822	4	investment	investment	NOUN
ftr-394	1822	5	adjustments	adjustment	NOUN
ftr-394	1822	6	(	(	PUNCT
ftr-394	1822	7	up	up	ADP
ftr-394	1822	8	to	to	ADP
ftr-394	1822	9	the	the	DET
ftr-394	1822	10	amount	amount	NOUN
ftr-394	1822	11	of	of	ADP
ftr-394	1822	12	the	the	DET
ftr-394	1822	13	loss	loss	NOUN
ftr-394	1822	14	)	)	PUNCT
ftr-394	1822	15	are	be	AUX
ftr-394	1822	16	eliminated	eliminate	VERB
ftr-394	1822	17	from	from	ADP
ftr-394	1822	18	the	the	DET
ftr-394	1822	19	bases	basis	NOUN
ftr-394	1822	20	of	of	ADP
ftr-394	1822	21	transferred	transfer	VERB
ftr-394	1822	22	loss	loss	NOUN
ftr-394	1822	23	shares	share	NOUN
ftr-394	1822	24	.	.	PUNCT
ftr-394	1823	1	second	second	ADJ
ftr-394	1823	2	,	,	PUNCT
ftr-394	1823	3	to	to	ADP
ftr-394	1823	4	the	the	DET
ftr-394	1823	5	extent	extent	NOUN
ftr-394	1823	6	of	of	ADP
ftr-394	1823	7	any	any	DET
ftr-394	1823	8	remaining	remain	VERB
ftr-394	1823	9	loss	loss	NOUN
ftr-394	1823	10	on	on	ADP
ftr-394	1823	11	the	the	DET
ftr-394	1823	12	transferred	transfer	VERB
ftr-394	1823	13	shares	share	NOUN
ftr-394	1823	14	,	,	PUNCT
ftr-394	1823	15	negative	negative	ADJ
ftr-394	1823	16	investment	investment	NOUN
ftr-394	1823	17	adjustments	adjustment	NOUN
ftr-394	1823	18	are	be	AUX
ftr-394	1823	19	removed	remove	VERB
ftr-394	1823	20	from	from	ADP
ftr-394	1823	21	shares	share	NOUN
ftr-394	1823	22	that	that	PRON
ftr-394	1823	23	are	be	AUX
ftr-394	1823	24	not	not	PART
ftr-394	1823	25	transferred	transfer	VERB
ftr-394	1823	26	loss	loss	NOUN
ftr-394	1823	27	shares	share	NOUN
ftr-394	1823	28	and	and	CCONJ
ftr-394	1823	29	are	be	AUX
ftr-394	1823	30	applied	apply	VERB
ftr-394	1823	31	to	to	PART
ftr-394	1823	32	reduce	reduce	VERB
ftr-394	1823	33	the	the	DET
ftr-394	1823	34	loss	loss	NOUN
ftr-394	1823	35	on	on	ADP
ftr-394	1823	36	transferred	transfer	VERB
ftr-394	1823	37	loss	loss	NOUN
ftr-394	1823	38	shares	share	NOUN
ftr-394	1823	39	.	.	PUNCT
ftr-394	1824	1	third	third	ADJ
ftr-394	1824	2	,	,	PUNCT
ftr-394	1824	3	the	the	DET
ftr-394	1824	4	positive	positive	ADJ
ftr-394	1824	5	adjustments	adjustment	NOUN
ftr-394	1824	6	removed	remove	VERB
ftr-394	1824	7	from	from	ADP
ftr-394	1824	8	the	the	DET
ftr-394	1824	9	transferred	transfer	VERB
ftr-394	1824	10	loss	loss	NOUN
ftr-394	1824	11	shares	share	NOUN
ftr-394	1824	12	are	be	AUX
ftr-394	1824	13	allocated	allocate	VERB
ftr-394	1824	14	to	to	PART
ftr-394	1824	15	increase	increase	VERB
ftr-394	1824	16	basis	basis	NOUN
ftr-394	1824	17	of	of	ADP
ftr-394	1824	18	other	other	ADJ
ftr-394	1824	19	shares	share	NOUN
ftr-394	1824	20	only	only	ADV
ftr-394	1824	21	after	after	SCONJ
ftr-394	1824	22	the	the	DET
ftr-394	1824	23	negative	negative	ADJ
ftr-394	1824	24	adjustments	adjustment	NOUN
ftr-394	1824	25	have	have	AUX
ftr-394	1824	26	been	be	AUX
ftr-394	1824	27	reallocated	reallocate	VERB
ftr-394	1824	28	.	.	PUNCT
ftr-394	1825	1	note	note	VERB
ftr-394	1825	2	that	that	SCONJ
ftr-394	1825	3	this	this	DET
ftr-394	1825	4	rules	rule	NOUN
ftr-394	1825	5	does	do	AUX
ftr-394	1825	6	not	not	PART
ftr-394	1825	7	affect	affect	VERB
ftr-394	1825	8	the	the	DET
ftr-394	1825	9	aggregate	aggregate	ADJ
ftr-394	1825	10	basis	basis	NOUN
ftr-394	1825	11	of	of	ADP
ftr-394	1825	12	the	the	DET
ftr-394	1825	13	shares	share	NOUN
ftr-394	1825	14	,	,	PUNCT
ftr-394	1825	15	and	and	CCONJ
ftr-394	1825	16	thus	thus	ADV
ftr-394	1825	17	has	have	VERB
ftr-394	1825	18	no	no	DET
ftr-394	1825	19	impact	impact	NOUN
ftr-394	1825	20	,	,	PUNCT
ftr-394	1825	21	and	and	CCONJ
ftr-394	1825	22	thus	thus	ADV
ftr-394	1825	23	does	do	AUX
ftr-394	1825	24	not	not	PART
ftr-394	1825	25	apply	apply	VERB
ftr-394	1825	26	,	,	PUNCT
ftr-394	1825	27	if	if	SCONJ
ftr-394	1825	28	all	all	PRON
ftr-394	1825	29	of	of	ADP
ftr-394	1825	30	the	the	DET
ftr-394	1825	31	shares	share	NOUN
ftr-394	1825	32	of	of	ADP
ftr-394	1825	33	a	a	DET
ftr-394	1825	34	subsidiary	subsidiary	NOUN
ftr-394	1825	35	are	be	AUX
ftr-394	1825	36	sold	sell	VERB
ftr-394	1825	37	;	;	PUNCT
ftr-394	1825	38	it	it	PRON
ftr-394	1825	39	is	be	AUX
ftr-394	1825	40	important	important	ADJ
ftr-394	1825	41	only	only	ADV
ftr-394	1825	42	when	when	SCONJ
ftr-394	1825	43	some	some	PRON
ftr-394	1825	44	,	,	PUNCT
ftr-394	1825	45	but	but	CCONJ
ftr-394	1825	46	not	not	PART
ftr-394	1825	47	all	all	PRON
ftr-394	1825	48	,	,	PUNCT
ftr-394	1825	49	shares	share	NOUN
ftr-394	1825	50	are	be	AUX
ftr-394	1825	51	sold	sell	VERB
ftr-394	1825	52	.	.	PUNCT
ftr-394	1826	1	a	a	DET
ftr-394	1826	2	number	number	NOUN
ftr-394	1826	3	of	of	ADP
ftr-394	1826	4	special	special	ADJ
ftr-394	1826	5	limitations	limitation	NOUN
ftr-394	1826	6	on	on	ADP
ftr-394	1826	7	basis	basis	NOUN
ftr-394	1826	8	reallocation	reallocation	NOUN
ftr-394	1826	9	also	also	ADV
ftr-394	1826	10	must	must	AUX
ftr-394	1826	11	be	be	AUX
ftr-394	1826	12	considered	consider	VERB
ftr-394	1826	13	in	in	ADP
ftr-394	1826	14	various	various	ADJ
ftr-394	1826	15	specific	specific	ADJ
ftr-394	1826	16	circumstances	circumstance	NOUN
ftr-394	1826	17	.	.	PUNCT
ftr-394	1827	1	•	•	NUM
ftr-394	1827	2	the	the	DET
ftr-394	1827	3	basis	basis	NOUN
ftr-394	1827	4	reduction	reduction	NOUN
ftr-394	1827	5	rule	rule	NOUN
ftr-394	1827	6	.	.	PUNCT
ftr-394	1828	1	if	if	SCONJ
ftr-394	1828	2	,	,	PUNCT
ftr-394	1828	3	after	after	ADP
ftr-394	1828	4	applying	apply	VERB
ftr-394	1828	5	the	the	DET
ftr-394	1828	6	basis	basis	NOUN
ftr-394	1828	7	redetermination	redetermination	NOUN
ftr-394	1828	8	rule	rule	NOUN
ftr-394	1828	9	in	in	ADP
ftr-394	1828	10	step	step	NOUN
ftr-394	1828	11	one	one	NUM
ftr-394	1828	12	,	,	PUNCT
ftr-394	1828	13	any	any	DET
ftr-394	1828	14	transferred	transfer	VERB
ftr-394	1828	15	share	share	NOUN
ftr-394	1828	16	is	be	AUX
ftr-394	1828	17	a	a	DET
ftr-394	1828	18	loss	loss	NOUN
ftr-394	1828	19	share	share	NOUN
ftr-394	1828	20	(	(	PUNCT
ftr-394	1828	21	even	even	ADV
ftr-394	1828	22	if	if	SCONJ
ftr-394	1828	23	the	the	DET
ftr-394	1828	24	share	share	NOUN
ftr-394	1828	25	only	only	ADV
ftr-394	1828	26	became	become	VERB
ftr-394	1828	27	a	a	DET
ftr-394	1828	28	loss	loss	NOUN
ftr-394	1828	29	share	share	NOUN
ftr-394	1828	30	as	as	ADP
ftr-394	1828	31	a	a	DET
ftr-394	1828	32	result	result	NOUN
ftr-394	1828	33	of	of	ADP
ftr-394	1828	34	the	the	DET
ftr-394	1828	35	application	application	NOUN
ftr-394	1828	36	of	of	ADP
ftr-394	1828	37	the	the	DET
ftr-394	1828	38	basis	basis	NOUN
ftr-394	1828	39	redetermination	redetermination	NOUN
ftr-394	1828	40	rule	rule	NOUN
ftr-394	1828	41	)	)	PUNCT
ftr-394	1828	42	,	,	PUNCT
ftr-394	1828	43	the	the	DET
ftr-394	1828	44	basis	basis	NOUN
ftr-394	1828	45	of	of	ADP
ftr-394	1828	46	that	that	DET
ftr-394	1828	47	share	share	NOUN
ftr-394	1828	48	is	be	AUX
ftr-394	1828	49	subject	subject	ADJ
ftr-394	1828	50	to	to	ADP
ftr-394	1828	51	reduction	reduction	NOUN
ftr-394	1828	52	.	.	PUNCT
ftr-394	1829	1	the	the	DET
ftr-394	1829	2	basis	basis	NOUN
ftr-394	1829	3	reduction	reduction	NOUN
ftr-394	1829	4	rule	rule	NOUN
ftr-394	1829	5	in	in	ADP
ftr-394	1829	6	prop	prop	NOUN
ftr-394	1829	7	.	.	PUNCT
ftr-394	1830	1	reg	reg	NOUN
ftr-394	1830	2	.	.	PUNCT
ftr-394	1831	1	§	§	PROPN
ftr-394	1831	2	1.1502	1.1502	NUM
ftr-394	1831	3	-	-	PUNCT
ftr-394	1831	4	36(c	36(c	NUM
ftr-394	1831	5	)	)	PUNCT
ftr-394	1831	6	eliminates	eliminate	VERB
ftr-394	1831	7	noneconomic	noneconomic	ADJ
ftr-394	1831	8	losses	loss	NOUN
ftr-394	1831	9	that	that	PRON
ftr-394	1831	10	arise	arise	VERB
ftr-394	1831	11	from	from	ADP
ftr-394	1831	12	the	the	DET
ftr-394	1831	13	operation	operation	NOUN
ftr-394	1831	14	of	of	ADP
ftr-394	1831	15	the	the	DET
ftr-394	1831	16	investment	investment	NOUN
ftr-394	1831	17	adjustment	adjustment	NOUN
ftr-394	1831	18	account	account	NOUN
ftr-394	1831	19	rules	rule	NOUN
ftr-394	1831	20	.	.	PUNCT
ftr-394	1832	1	under	under	ADP
ftr-394	1832	2	this	this	DET
ftr-394	1832	3	rule	rule	NOUN
ftr-394	1832	4	,	,	PUNCT
ftr-394	1832	5	the	the	DET
ftr-394	1832	6	basis	basis	NOUN
ftr-394	1832	7	of	of	ADP
ftr-394	1832	8	each	each	DET
ftr-394	1832	9	transferred	transfer	VERB
ftr-394	1832	10	loss	loss	NOUN
ftr-394	1832	11	share	share	NOUN
ftr-394	1832	12	is	be	AUX
ftr-394	1832	13	reduced	reduce	VERB
ftr-394	1832	14	(	(	PUNCT
ftr-394	1832	15	but	but	CCONJ
ftr-394	1832	16	not	not	PART
ftr-394	1832	17	below	below	ADP
ftr-394	1832	18	its	its	PRON
ftr-394	1832	19	value	value	NOUN
ftr-394	1832	20	)	)	PUNCT
ftr-394	1832	21	by	by	ADP
ftr-394	1832	22	the	the	DET
ftr-394	1832	23	lesser	less	ADJ
ftr-394	1832	24	of	of	ADP
ftr-394	1832	25	(	(	PUNCT
ftr-394	1832	26	1	1	X
ftr-394	1832	27	)	)	PUNCT
ftr-394	1832	28	the	the	DET
ftr-394	1832	29	share	share	NOUN
ftr-394	1832	30	’s	’s	PART
ftr-394	1832	31	disconformity	disconformity	NOUN
ftr-394	1832	32	amount	amount	NOUN
ftr-394	1832	33	,	,	PUNCT
ftr-394	1832	34	or	or	CCONJ
ftr-394	1832	35	(	(	PUNCT
ftr-394	1832	36	2	2	X
ftr-394	1832	37	)	)	PUNCT
ftr-394	1832	38	the	the	DET
ftr-394	1832	39	share	share	NOUN
ftr-394	1832	40	’s	’s	PART
ftr-394	1832	41	net	net	ADJ
ftr-394	1832	42	positive	positive	ADJ
ftr-394	1832	43	adjustment	adjustment	NOUN
ftr-394	1832	44	.	.	PUNCT
ftr-394	1833	1	•	•	NUM
ftr-394	1833	2	the	the	DET
ftr-394	1833	3	“	"	PUNCT
ftr-394	1833	4	disconformity	disconformity	NOUN
ftr-394	1833	5	amount	amount	NOUN
ftr-394	1833	6	”	"	PUNCT
ftr-394	1833	7	with	with	ADP
ftr-394	1833	8	respect	respect	NOUN
ftr-394	1833	9	to	to	ADP
ftr-394	1833	10	a	a	DET
ftr-394	1833	11	subsidiary	subsidiary	NOUN
ftr-394	1833	12	’s	’s	PART
ftr-394	1833	13	share	share	NOUN
ftr-394	1833	14	is	be	AUX
ftr-394	1833	15	the	the	DET
ftr-394	1833	16	excess	excess	NOUN
ftr-394	1833	17	of	of	ADP
ftr-394	1833	18	its	its	PRON
ftr-394	1833	19	basis	basis	NOUN
ftr-394	1833	20	over	over	ADP
ftr-394	1833	21	the	the	DET
ftr-394	1833	22	share	share	NOUN
ftr-394	1833	23	’s	’s	PART
ftr-394	1833	24	allocable	allocable	ADJ
ftr-394	1833	25	portion	portion	NOUN
ftr-394	1833	26	of	of	ADP
ftr-394	1833	27	the	the	DET
ftr-394	1833	28	subsidiary	subsidiary	NOUN
ftr-394	1833	29	’s	’s	PART
ftr-394	1833	30	inside	inside	ADP
ftr-394	1833	31	tax	tax	NOUN
ftr-394	1833	32	attributes	attribute	NOUN
ftr-394	1833	33	(	(	PUNCT
ftr-394	1833	34	determined	determine	VERB
ftr-394	1833	35	at	at	ADP
ftr-394	1833	36	the	the	DET
ftr-394	1833	37	time	time	NOUN
ftr-394	1833	38	of	of	ADP
ftr-394	1833	39	the	the	DET
ftr-394	1833	40	transfer	transfer	NOUN
ftr-394	1833	41	)	)	PUNCT
ftr-394	1833	42	.	.	PUNCT
ftr-394	1834	1	every	every	DET
ftr-394	1834	2	share	share	NOUN
ftr-394	1834	3	within	within	ADP
ftr-394	1834	4	a	a	DET
ftr-394	1834	5	single	single	ADJ
ftr-394	1834	6	class	class	NOUN
ftr-394	1834	7	of	of	ADP
ftr-394	1834	8	stock	stock	NOUN
ftr-394	1834	9	has	have	VERB
ftr-394	1834	10	an	an	DET
ftr-394	1834	11	identical	identical	ADJ
ftr-394	1834	12	allocable	allocable	ADJ
ftr-394	1834	13	portion	portion	NOUN
ftr-394	1834	14	.	.	PUNCT
ftr-394	1835	1	between	between	ADP
ftr-394	1835	2	shares	share	NOUN
ftr-394	1835	3	of	of	ADP
ftr-394	1835	4	different	different	ADJ
ftr-394	1835	5	classes	class	NOUN
ftr-394	1835	6	of	of	ADP
ftr-394	1835	7	stock	stock	NOUN
ftr-394	1835	8	,	,	PUNCT
ftr-394	1835	9	allocable	allocable	ADJ
ftr-394	1835	10	portions	portion	NOUN
ftr-394	1835	11	are	be	AUX
ftr-394	1835	12	determined	determine	VERB
ftr-394	1835	13	by	by	ADP
ftr-394	1835	14	taking	take	VERB
ftr-394	1835	15	into	into	ADP
ftr-394	1835	16	account	account	NOUN
ftr-394	1835	17	the	the	DET
ftr-394	1835	18	economic	economic	ADJ
ftr-394	1835	19	arrangements	arrangement	NOUN
ftr-394	1835	20	represented	represent	VERB
ftr-394	1835	21	by	by	ADP
ftr-394	1835	22	the	the	DET
ftr-394	1835	23	terms	term	NOUN
ftr-394	1835	24	of	of	ADP
ftr-394	1835	25	the	the	DET
ftr-394	1835	26	stock	stock	NOUN
ftr-394	1835	27	.	.	PUNCT
ftr-394	1836	1	“	"	PUNCT
ftr-394	1836	2	net	net	ADJ
ftr-394	1836	3	inside	inside	ADJ
ftr-394	1836	4	attributes	attribute	NOUN
ftr-394	1836	5	”	"	PUNCT
ftr-394	1836	6	is	be	AUX
ftr-394	1836	7	the	the	DET
ftr-394	1836	8	sum	sum	NOUN
ftr-394	1836	9	of	of	ADP
ftr-394	1836	10	the	the	DET
ftr-394	1836	11	subsidiary	subsidiary	NOUN
ftr-394	1836	12	’s	’s	PART
ftr-394	1836	13	loss	loss	NOUN
ftr-394	1836	14	carryovers	carryover	NOUN
ftr-394	1836	15	,	,	PUNCT
ftr-394	1836	16	deferred	deferred	ADJ
ftr-394	1836	17	deductions	deduction	NOUN
ftr-394	1836	18	,	,	PUNCT
ftr-394	1836	19	cash	cash	NOUN
ftr-394	1836	20	,	,	PUNCT
ftr-394	1836	21	and	and	CCONJ
ftr-394	1836	22	asset	asset	NOUN
ftr-394	1836	23	basis	basis	NOUN
ftr-394	1836	24	,	,	PUNCT
ftr-394	1836	25	minus	minus	CCONJ
ftr-394	1836	26	800	800	NUM
ftr-394	1836	27	florida	florida	PROPN
ftr-394	1836	28	tax	tax	NOUN
ftr-394	1836	29	review	review	NOUN
ftr-394	1836	30	[	[	X
ftr-394	1836	31	vol	vol	NOUN
ftr-394	1836	32	.	.	PUNCT
ftr-394	1837	1	8	8	NUM
ftr-394	1837	2	:	:	PUNCT
ftr-394	1837	3	si	si	PROPN
ftr-394	1837	4	the	the	DET
ftr-394	1837	5	subsidiary	subsidiary	NOUN
ftr-394	1837	6	’s	’s	PART
ftr-394	1837	7	liabilities	liability	NOUN
ftr-394	1837	8	.	.	PUNCT
ftr-394	1838	1	the	the	DET
ftr-394	1838	2	disconformity	disconformity	NOUN
ftr-394	1838	3	amount	amount	NOUN
ftr-394	1838	4	identifies	identify	VERB
ftr-394	1838	5	the	the	DET
ftr-394	1838	6	net	net	ADJ
ftr-394	1838	7	amount	amount	NOUN
ftr-394	1838	8	of	of	ADP
ftr-394	1838	9	unrealized	unrealized	ADJ
ftr-394	1838	10	appreciation	appreciation	NOUN
ftr-394	1838	11	reflected	reflect	VERB
ftr-394	1838	12	in	in	ADP
ftr-394	1838	13	the	the	DET
ftr-394	1838	14	basis	basis	NOUN
ftr-394	1838	15	of	of	ADP
ftr-394	1838	16	the	the	DET
ftr-394	1838	17	share	share	NOUN
ftr-394	1838	18	.	.	PUNCT
ftr-394	1839	1	•	•	NUM
ftr-394	1839	2	a	a	DET
ftr-394	1839	3	share	share	NOUN
ftr-394	1839	4	’s	’s	PART
ftr-394	1839	5	net	net	ADJ
ftr-394	1839	6	positive	positive	ADJ
ftr-394	1839	7	adjustment	adjustment	NOUN
ftr-394	1839	8	is	be	AUX
ftr-394	1839	9	computed	compute	VERB
ftr-394	1839	10	as	as	ADP
ftr-394	1839	11	the	the	DET
ftr-394	1839	12	greater	great	ADJ
ftr-394	1839	13	of	of	ADP
ftr-394	1839	14	(	(	PUNCT
ftr-394	1839	15	1	1	NUM
ftr-394	1839	16	)	)	PUNCT
ftr-394	1839	17	zero	zero	NUM
ftr-394	1839	18	,	,	PUNCT
ftr-394	1839	19	or	or	CCONJ
ftr-394	1839	20	(	(	PUNCT
ftr-394	1839	21	2	2	X
ftr-394	1839	22	)	)	PUNCT
ftr-394	1839	23	the	the	DET
ftr-394	1839	24	sum	sum	NOUN
ftr-394	1839	25	of	of	ADP
ftr-394	1839	26	all	all	DET
ftr-394	1839	27	investment	investment	NOUN
ftr-394	1839	28	adjustments	adjustment	NOUN
ftr-394	1839	29	(	(	PUNCT
ftr-394	1839	30	excluding	exclude	VERB
ftr-394	1839	31	distributions	distribution	NOUN
ftr-394	1839	32	)	)	PUNCT
ftr-394	1839	33	applied	apply	VERB
ftr-394	1839	34	to	to	ADP
ftr-394	1839	35	the	the	DET
ftr-394	1839	36	basis	basis	NOUN
ftr-394	1839	37	of	of	ADP
ftr-394	1839	38	the	the	DET
ftr-394	1839	39	transferred	transfer	VERB
ftr-394	1839	40	loss	loss	NOUN
ftr-394	1839	41	share	share	NOUN
ftr-394	1839	42	,	,	PUNCT
ftr-394	1839	43	including	include	VERB
ftr-394	1839	44	investment	investment	NOUN
ftr-394	1839	45	adjustments	adjustment	NOUN
ftr-394	1839	46	attributable	attributable	ADJ
ftr-394	1839	47	to	to	ADP
ftr-394	1839	48	prior	prior	ADJ
ftr-394	1839	49	basis	basis	NOUN
ftr-394	1839	50	reallocations	reallocation	NOUN
ftr-394	1839	51	under	under	ADP
ftr-394	1839	52	the	the	DET
ftr-394	1839	53	basis	basis	NOUN
ftr-394	1839	54	reallocation	reallocation	NOUN
ftr-394	1839	55	rule	rule	NOUN
ftr-394	1839	56	.	.	PUNCT
ftr-394	1840	1	the	the	DET
ftr-394	1840	2	net	net	ADJ
ftr-394	1840	3	positive	positive	ADJ
ftr-394	1840	4	adjustment	adjustment	NOUN
ftr-394	1840	5	identifies	identify	VERB
ftr-394	1840	6	the	the	DET
ftr-394	1840	7	extent	extent	NOUN
ftr-394	1840	8	to	to	PART
ftr-394	1840	9	which	which	PRON
ftr-394	1840	10	a	a	DET
ftr-394	1840	11	share	share	NOUN
ftr-394	1840	12	’s	’s	PART
ftr-394	1840	13	basis	basis	NOUN
ftr-394	1840	14	has	have	AUX
ftr-394	1840	15	been	be	AUX
ftr-394	1840	16	increased	increase	VERB
ftr-394	1840	17	by	by	ADP
ftr-394	1840	18	the	the	DET
ftr-394	1840	19	investment	investment	NOUN
ftr-394	1840	20	adjustment	adjustment	NOUN
ftr-394	1840	21	provisions	provision	NOUN
ftr-394	1840	22	for	for	ADP
ftr-394	1840	23	items	item	NOUN
ftr-394	1840	24	of	of	ADP
ftr-394	1840	25	income	income	NOUN
ftr-394	1840	26	,	,	PUNCT
ftr-394	1840	27	gain	gain	NOUN
ftr-394	1840	28	,	,	PUNCT
ftr-394	1840	29	deduction	deduction	NOUN
ftr-394	1840	30	,	,	PUNCT
ftr-394	1840	31	and	and	CCONJ
ftr-394	1840	32	loss	loss	NOUN
ftr-394	1840	33	(	(	PUNCT
ftr-394	1840	34	whether	whether	SCONJ
ftr-394	1840	35	taxable	taxable	ADJ
ftr-394	1840	36	or	or	CCONJ
ftr-394	1840	37	not	not	PART
ftr-394	1840	38	)	)	PUNCT
ftr-394	1840	39	that	that	PRON
ftr-394	1840	40	have	have	AUX
ftr-394	1840	41	been	be	AUX
ftr-394	1840	42	taken	take	VERB
ftr-394	1840	43	into	into	ADP
ftr-394	1840	44	account	account	NOUN
ftr-394	1840	45	by	by	ADP
ftr-394	1840	46	the	the	DET
ftr-394	1840	47	group	group	NOUN
ftr-394	1840	48	.	.	PUNCT
ftr-394	1841	1	special	special	ADJ
ftr-394	1841	2	rules	rule	NOUN
ftr-394	1841	3	apply	apply	VERB
ftr-394	1841	4	when	when	SCONJ
ftr-394	1841	5	the	the	DET
ftr-394	1841	6	subsidiary	subsidiary	NOUN
ftr-394	1841	7	,	,	PUNCT
ftr-394	1841	8	the	the	DET
ftr-394	1841	9	stock	stock	NOUN
ftr-394	1841	10	of	of	ADP
ftr-394	1841	11	which	which	PRON
ftr-394	1841	12	is	be	AUX
ftr-394	1841	13	transferred	transfer	VERB
ftr-394	1841	14	itself	itself	PRON
ftr-394	1841	15	,	,	PUNCT
ftr-394	1841	16	holds	hold	VERB
ftr-394	1841	17	stock	stock	NOUN
ftr-394	1841	18	of	of	ADP
ftr-394	1841	19	a	a	DET
ftr-394	1841	20	lower	low	ADJ
ftr-394	1841	21	-	-	PUNCT
ftr-394	1841	22	tier	tier	NOUN
ftr-394	1841	23	subsidiary	subsidiary	NOUN
ftr-394	1841	24	.	.	PUNCT
ftr-394	1842	1	•	•	NUM
ftr-394	1842	2	the	the	DET
ftr-394	1842	3	attribute	attribute	NOUN
ftr-394	1842	4	reduction	reduction	NOUN
ftr-394	1842	5	rule	rule	NOUN
ftr-394	1842	6	.	.	PUNCT
ftr-394	1843	1	if	if	SCONJ
ftr-394	1843	2	any	any	DET
ftr-394	1843	3	transferred	transfer	VERB
ftr-394	1843	4	share	share	NOUN
ftr-394	1843	5	remains	remain	VERB
ftr-394	1843	6	a	a	DET
ftr-394	1843	7	loss	loss	NOUN
ftr-394	1843	8	share	share	NOUN
ftr-394	1843	9	after	after	ADP
ftr-394	1843	10	application	application	NOUN
ftr-394	1843	11	of	of	ADP
ftr-394	1843	12	the	the	DET
ftr-394	1843	13	basis	basis	NOUN
ftr-394	1843	14	reallocation	reallocation	NOUN
ftr-394	1843	15	and	and	CCONJ
ftr-394	1843	16	basis	basis	NOUN
ftr-394	1843	17	reduction	reduction	NOUN
ftr-394	1843	18	rules	rule	NOUN
ftr-394	1843	19	,	,	PUNCT
ftr-394	1843	20	the	the	DET
ftr-394	1843	21	loss	loss	NOUN
ftr-394	1843	22	on	on	ADP
ftr-394	1843	23	the	the	DET
ftr-394	1843	24	transferred	transfer	VERB
ftr-394	1843	25	share	share	NOUN
ftr-394	1843	26	is	be	AUX
ftr-394	1843	27	allowed	allow	VERB
ftr-394	1843	28	.	.	PUNCT
ftr-394	1844	1	however	however	ADV
ftr-394	1844	2	,	,	PUNCT
ftr-394	1844	3	in	in	ADP
ftr-394	1844	4	this	this	DET
ftr-394	1844	5	instance	instance	NOUN
ftr-394	1844	6	,	,	PUNCT
ftr-394	1844	7	the	the	DET
ftr-394	1844	8	subsidiary	subsidiary	NOUN
ftr-394	1844	9	’s	’s	PART
ftr-394	1844	10	tax	tax	NOUN
ftr-394	1844	11	attributes	attribute	NOUN
ftr-394	1844	12	(	(	PUNCT
ftr-394	1844	13	including	include	VERB
ftr-394	1844	14	the	the	DET
ftr-394	1844	15	consolidated	consolidated	ADJ
ftr-394	1844	16	attributes	attribute	NOUN
ftr-394	1844	17	,	,	PUNCT
ftr-394	1844	18	e.g.	e.g.	ADV
ftr-394	1844	19	,	,	PUNCT
ftr-394	1844	20	loss	loss	NOUN
ftr-394	1844	21	carryovers	carryover	NOUN
ftr-394	1844	22	,	,	PUNCT
ftr-394	1844	23	attributable	attributable	ADJ
ftr-394	1844	24	to	to	ADP
ftr-394	1844	25	the	the	DET
ftr-394	1844	26	subsidiary	subsidiary	NOUN
ftr-394	1844	27	)	)	PUNCT
ftr-394	1844	28	are	be	AUX
ftr-394	1844	29	reduced	reduce	VERB
ftr-394	1844	30	pursuant	pursuant	ADJ
ftr-394	1844	31	to	to	ADP
ftr-394	1844	32	prop	prop	VERB
ftr-394	1844	33	.	.	PUNCT
ftr-394	1845	1	reg	reg	NOUN
ftr-394	1845	2	.	.	PUNCT
ftr-394	1846	1	§	§	PROPN
ftr-394	1846	2	1.1502	1.1502	NUM
ftr-394	1846	3	-	-	SYM
ftr-394	1846	4	36(c	36(c	NUM
ftr-394	1846	5	)	)	PUNCT
ftr-394	1846	6	.	.	PUNCT
ftr-394	1847	1	the	the	DET
ftr-394	1847	2	attribute	attribute	NOUN
ftr-394	1847	3	reduction	reduction	NOUN
ftr-394	1847	4	rule	rule	NOUN
ftr-394	1847	5	addresses	address	VERB
ftr-394	1847	6	the	the	DET
ftr-394	1847	7	duplication	duplication	NOUN
ftr-394	1847	8	of	of	ADP
ftr-394	1847	9	loss	loss	NOUN
ftr-394	1847	10	by	by	ADP
ftr-394	1847	11	members	member	NOUN
ftr-394	1847	12	of	of	ADP
ftr-394	1847	13	consolidated	consolidated	ADJ
ftr-394	1847	14	groups	group	NOUN
ftr-394	1847	15	,	,	PUNCT
ftr-394	1847	16	and	and	CCONJ
ftr-394	1847	17	is	be	AUX
ftr-394	1847	18	designed	design	VERB
ftr-394	1847	19	to	to	PART
ftr-394	1847	20	prevent	prevent	VERB
ftr-394	1847	21	the	the	DET
ftr-394	1847	22	group	group	NOUN
ftr-394	1847	23	from	from	ADP
ftr-394	1847	24	recognizing	recognize	VERB
ftr-394	1847	25	more	more	ADJ
ftr-394	1847	26	than	than	ADP
ftr-394	1847	27	one	one	NUM
ftr-394	1847	28	tax	tax	NOUN
ftr-394	1847	29	loss	loss	NOUN
ftr-394	1847	30	with	with	ADP
ftr-394	1847	31	respect	respect	NOUN
ftr-394	1847	32	to	to	ADP
ftr-394	1847	33	a	a	DET
ftr-394	1847	34	single	single	ADJ
ftr-394	1847	35	economic	economic	ADJ
ftr-394	1847	36	loss	loss	NOUN
ftr-394	1847	37	,	,	PUNCT
ftr-394	1847	38	regardless	regardless	ADV
ftr-394	1847	39	of	of	ADP
ftr-394	1847	40	whether	whether	SCONJ
ftr-394	1847	41	the	the	DET
ftr-394	1847	42	group	group	NOUN
ftr-394	1847	43	disposes	dispose	VERB
ftr-394	1847	44	of	of	ADP
ftr-394	1847	45	the	the	DET
ftr-394	1847	46	subsidiary	subsidiary	NOUN
ftr-394	1847	47	stock	stock	NOUN
ftr-394	1847	48	before	before	ADP
ftr-394	1847	49	or	or	CCONJ
ftr-394	1847	50	after	after	SCONJ
ftr-394	1847	51	the	the	DET
ftr-394	1847	52	subsidiary	subsidiary	NOUN
ftr-394	1847	53	recognizes	recognize	VERB
ftr-394	1847	54	the	the	DET
ftr-394	1847	55	loss	loss	NOUN
ftr-394	1847	56	with	with	ADP
ftr-394	1847	57	respect	respect	NOUN
ftr-394	1847	58	to	to	ADP
ftr-394	1847	59	its	its	PRON
ftr-394	1847	60	assets	asset	NOUN
ftr-394	1847	61	or	or	CCONJ
ftr-394	1847	62	operations	operation	NOUN
ftr-394	1847	63	.	.	PUNCT
ftr-394	1848	1	•	•	NOUN
ftr-394	1848	2	under	under	ADP
ftr-394	1848	3	the	the	DET
ftr-394	1848	4	attribute	attribute	NOUN
ftr-394	1848	5	reduction	reduction	NOUN
ftr-394	1848	6	rule	rule	NOUN
ftr-394	1848	7	,	,	PUNCT
ftr-394	1848	8	the	the	DET
ftr-394	1848	9	subsidiary	subsidiary	NOUN
ftr-394	1848	10	’s	’s	PART
ftr-394	1848	11	attributes	attribute	NOUN
ftr-394	1848	12	are	be	AUX
ftr-394	1848	13	reduced	reduce	VERB
ftr-394	1848	14	by	by	ADP
ftr-394	1848	15	the	the	DET
ftr-394	1848	16	“	"	PUNCT
ftr-394	1848	17	attribute	attribute	NOUN
ftr-394	1848	18	reduction	reduction	NOUN
ftr-394	1848	19	amount	amount	NOUN
ftr-394	1848	20	,	,	PUNCT
ftr-394	1848	21	”	"	PUNCT
ftr-394	1848	22	which	which	PRON
ftr-394	1848	23	equals	equal	VERB
ftr-394	1848	24	the	the	DET
ftr-394	1848	25	lesser	less	ADJ
ftr-394	1848	26	of	of	ADP
ftr-394	1848	27	(	(	PUNCT
ftr-394	1848	28	1	1	X
ftr-394	1848	29	)	)	PUNCT
ftr-394	1848	30	the	the	DET
ftr-394	1848	31	net	net	ADJ
ftr-394	1848	32	stock	stock	NOUN
ftr-394	1848	33	loss	loss	NOUN
ftr-394	1848	34	,	,	PUNCT
ftr-394	1848	35	or	or	CCONJ
ftr-394	1848	36	(	(	PUNCT
ftr-394	1848	37	2	2	X
ftr-394	1848	38	)	)	PUNCT
ftr-394	1848	39	the	the	DET
ftr-394	1848	40	aggregate	aggregate	ADJ
ftr-394	1848	41	inside	inside	ADJ
ftr-394	1848	42	loss	loss	NOUN
ftr-394	1848	43	.	.	PUNCT
ftr-394	1849	1	the	the	DET
ftr-394	1849	2	“	"	PUNCT
ftr-394	1849	3	attribute	attribute	NOUN
ftr-394	1849	4	reduction	reduction	NOUN
ftr-394	1849	5	amount	amount	NOUN
ftr-394	1849	6	”	"	PUNCT
ftr-394	1849	7	reflects	reflect	VERB
ftr-394	1849	8	the	the	DET
ftr-394	1849	9	total	total	ADJ
ftr-394	1849	10	amount	amount	NOUN
ftr-394	1849	11	of	of	ADP
ftr-394	1849	12	unrecognized	unrecognized	ADJ
ftr-394	1849	13	loss	loss	NOUN
ftr-394	1849	14	that	that	PRON
ftr-394	1849	15	is	be	AUX
ftr-394	1849	16	reflected	reflect	VERB
ftr-394	1849	17	in	in	ADP
ftr-394	1849	18	both	both	CCONJ
ftr-394	1849	19	the	the	DET
ftr-394	1849	20	basis	basis	NOUN
ftr-394	1849	21	of	of	ADP
ftr-394	1849	22	the	the	DET
ftr-394	1849	23	subsidiary	subsidiary	NOUN
ftr-394	1849	24	stock	stock	NOUN
ftr-394	1849	25	and	and	CCONJ
ftr-394	1849	26	the	the	DET
ftr-394	1849	27	subsidiary	subsidiary	NOUN
ftr-394	1849	28	’s	’s	PART
ftr-394	1849	29	attributes	attribute	NOUN
ftr-394	1849	30	.	.	PUNCT
ftr-394	1850	1	“	"	PUNCT
ftr-394	1850	2	net	net	ADJ
ftr-394	1850	3	stock	stock	NOUN
ftr-394	1850	4	loss	loss	NOUN
ftr-394	1850	5	”	"	PUNCT
ftr-394	1850	6	is	be	AUX
ftr-394	1850	7	the	the	DET
ftr-394	1850	8	amount	amount	NOUN
ftr-394	1850	9	by	by	ADP
ftr-394	1850	10	which	which	PRON
ftr-394	1850	11	the	the	DET
ftr-394	1850	12	sum	sum	NOUN
ftr-394	1850	13	of	of	ADP
ftr-394	1850	14	the	the	DET
ftr-394	1850	15	bases	basis	NOUN
ftr-394	1850	16	(	(	PUNCT
ftr-394	1850	17	after	after	ADP
ftr-394	1850	18	application	application	NOUN
ftr-394	1850	19	of	of	ADP
ftr-394	1850	20	the	the	DET
ftr-394	1850	21	basis	basis	NOUN
ftr-394	1850	22	reduction	reduction	NOUN
ftr-394	1850	23	rule	rule	NOUN
ftr-394	1850	24	)	)	PUNCT
ftr-394	1850	25	of	of	ADP
ftr-394	1850	26	all	all	PRON
ftr-394	1850	27	of	of	ADP
ftr-394	1850	28	the	the	DET
ftr-394	1850	29	shares	share	NOUN
ftr-394	1850	30	in	in	ADP
ftr-394	1850	31	the	the	DET
ftr-394	1850	32	subsidiary	subsidiary	NOUN
ftr-394	1850	33	transferred	transfer	VERB
ftr-394	1850	34	by	by	ADP
ftr-394	1850	35	members	member	NOUN
ftr-394	1850	36	of	of	ADP
ftr-394	1850	37	the	the	DET
ftr-394	1850	38	group	group	NOUN
ftr-394	1850	39	in	in	ADP
ftr-394	1850	40	the	the	DET
ftr-394	1850	41	same	same	ADJ
ftr-394	1850	42	transaction	transaction	NOUN
ftr-394	1850	43	exceeds	exceed	VERB
ftr-394	1850	44	the	the	DET
ftr-394	1850	45	value	value	NOUN
ftr-394	1850	46	of	of	ADP
ftr-394	1850	47	those	those	DET
ftr-394	1850	48	shares	share	NOUN
ftr-394	1850	49	.	.	PUNCT
ftr-394	1851	1	the	the	DET
ftr-394	1851	2	subsidiary	subsidiary	NOUN
ftr-394	1851	3	’s	’s	PART
ftr-394	1851	4	“	"	PUNCT
ftr-394	1851	5	aggregate	aggregate	ADJ
ftr-394	1851	6	inside	inside	ADJ
ftr-394	1851	7	loss	loss	NOUN
ftr-394	1851	8	”	"	PUNCT
ftr-394	1851	9	is	be	AUX
ftr-394	1851	10	the	the	DET
ftr-394	1851	11	excess	excess	NOUN
ftr-394	1851	12	of	of	ADP
ftr-394	1851	13	its	its	PRON
ftr-394	1851	14	net	net	NOUN
ftr-394	1851	15	inside	inside	ADJ
ftr-394	1851	16	attributes	attribute	NOUN
ftr-394	1851	17	over	over	ADP
ftr-394	1851	18	the	the	DET
ftr-394	1851	19	value	value	NOUN
ftr-394	1851	20	of	of	ADP
ftr-394	1851	21	all	all	PRON
ftr-394	1851	22	of	of	ADP
ftr-394	1851	23	the	the	DET
ftr-394	1851	24	shares	share	NOUN
ftr-394	1851	25	in	in	ADP
ftr-394	1851	26	the	the	DET
ftr-394	1851	27	subsidiary	subsidiary	NOUN
ftr-394	1851	28	.	.	PUNCT
ftr-394	1852	1	(	(	PUNCT
ftr-394	1852	2	net	net	NOUN
ftr-394	1852	3	inside	inside	ADJ
ftr-394	1852	4	attributes	attribute	NOUN
ftr-394	1852	5	generally	generally	ADV
ftr-394	1852	6	has	have	VERB
ftr-394	1852	7	the	the	DET
ftr-394	1852	8	same	same	ADJ
ftr-394	1852	9	meaning	meaning	NOUN
ftr-394	1852	10	as	as	ADP
ftr-394	1852	11	in	in	ADP
ftr-394	1852	12	the	the	DET
ftr-394	1852	13	basis	basis	NOUN
ftr-394	1852	14	reduction	reduction	NOUN
ftr-394	1852	15	rule	rule	NOUN
ftr-394	1852	16	,	,	PUNCT
ftr-394	1852	17	subject	subject	ADJ
ftr-394	1852	18	to	to	ADP
ftr-394	1852	19	special	special	ADJ
ftr-394	1852	20	rules	rule	NOUN
ftr-394	1852	21	for	for	ADP
ftr-394	1852	22	lower	low	ADJ
ftr-394	1852	23	-	-	PUNCT
ftr-394	1852	24	tier	tier	NOUN
ftr-394	1852	25	subsidiaries	subsidiary	NOUN
ftr-394	1852	26	.	.	PUNCT
ftr-394	1852	27	)	)	PUNCT
ftr-394	1853	1	•	•	ADP
ftr-394	1853	2	the	the	DET
ftr-394	1853	3	attribute	attribute	NOUN
ftr-394	1853	4	reduction	reduction	NOUN
ftr-394	1853	5	amount	amount	NOUN
ftr-394	1853	6	is	be	AUX
ftr-394	1853	7	first	first	ADV
ftr-394	1853	8	applied	apply	VERB
ftr-394	1853	9	to	to	PART
ftr-394	1853	10	reduce	reduce	VERB
ftr-394	1853	11	or	or	CCONJ
ftr-394	1853	12	eliminate	eliminate	VERB
ftr-394	1853	13	items	item	NOUN
ftr-394	1853	14	that	that	PRON
ftr-394	1853	15	represent	represent	VERB
ftr-394	1853	16	actual	actual	ADJ
ftr-394	1853	17	realized	realize	VERB
ftr-394	1853	18	losses	loss	NOUN
ftr-394	1853	19	,	,	PUNCT
ftr-394	1853	20	such	such	ADJ
ftr-394	1853	21	as	as	ADP
ftr-394	1853	22	operating	operate	VERB
ftr-394	1853	23	loss	loss	NOUN
ftr-394	1853	24	carryovers	carryover	NOUN
ftr-394	1853	25	,	,	PUNCT
ftr-394	1853	26	capital	capital	NOUN
ftr-394	1853	27	loss	loss	NOUN
ftr-394	1853	28	carryovers	carryover	NOUN
ftr-394	1853	29	,	,	PUNCT
ftr-394	1853	30	and	and	CCONJ
ftr-394	1853	31	deferred	deferred	ADJ
ftr-394	1853	32	deductions	deduction	NOUN
ftr-394	1853	33	.	.	PUNCT
ftr-394	1854	1	any	any	DET
ftr-394	1854	2	excess	excess	ADJ
ftr-394	1854	3	attribute	attribute	NOUN
ftr-394	1854	4	reduction	reduction	NOUN
ftr-394	1854	5	amount	amount	NOUN
ftr-394	1854	6	is	be	AUX
ftr-394	1854	7	then	then	ADV
ftr-394	1854	8	applied	apply	VERB
ftr-394	1854	9	to	to	PART
ftr-394	1854	10	reduce	reduce	VERB
ftr-394	1854	11	the	the	DET
ftr-394	1854	12	basis	basis	NOUN
ftr-394	1854	13	of	of	ADP
ftr-394	1854	14	any	any	DET
ftr-394	1854	15	publicly	publicly	ADV
ftr-394	1854	16	traded	trade	VERB
ftr-394	1854	17	property	property	NOUN
ftr-394	1854	18	(	(	PUNCT
ftr-394	1854	19	other	other	ADJ
ftr-394	1854	20	than	than	ADP
ftr-394	1854	21	lower	low	ADJ
ftr-394	1854	22	-	-	PUNCT
ftr-394	1854	23	tier	tier	NOUN
ftr-394	1854	24	subsidiary	subsidiary	NOUN
ftr-394	1854	25	stock	stock	NOUN
ftr-394	1854	26	,	,	PUNCT
ftr-394	1854	27	which	which	PRON
ftr-394	1854	28	is	be	AUX
ftr-394	1854	29	subject	subject	ADJ
ftr-394	1854	30	to	to	ADP
ftr-394	1854	31	special	special	ADJ
ftr-394	1854	32	rules	rule	NOUN
ftr-394	1854	33	)	)	PUNCT
ftr-394	1854	34	held	hold	VERB
ftr-394	1854	35	by	by	ADP
ftr-394	1854	36	the	the	DET
ftr-394	1854	37	subsidiary	subsidiary	NOUN
ftr-394	1854	38	.	.	PUNCT
ftr-394	1855	1	last	last	ADJ
ftr-394	1855	2	,	,	PUNCT
ftr-394	1855	3	any	any	DET
ftr-394	1855	4	remaining	remain	VERB
ftr-394	1855	5	attribute	attribute	NOUN
ftr-394	1855	6	reduction	reduction	NOUN
ftr-394	1855	7	amount	amount	NOUN
ftr-394	1855	8	is	be	AUX
ftr-394	1855	9	applied	apply	VERB
ftr-394	1855	10	to	to	PART
ftr-394	1855	11	proportionately	proportionately	ADV
ftr-394	1855	12	reduce	reduce	VERB
ftr-394	1855	13	the	the	DET
ftr-394	1855	14	basis	basis	NOUN
ftr-394	1855	15	in	in	ADP
ftr-394	1855	16	assets	asset	NOUN
ftr-394	1855	17	,	,	PUNCT
ftr-394	1855	18	other	other	ADJ
ftr-394	1855	19	than	than	ADP
ftr-394	1855	20	publicly	publicly	ADV
ftr-394	1855	21	traded	trade	VERB
ftr-394	1855	22	property	property	NOUN
ftr-394	1855	23	and	and	CCONJ
ftr-394	1855	24	cash	cash	NOUN
ftr-394	1855	25	and	and	CCONJ
ftr-394	1855	26	equivalents	equivalent	NOUN
ftr-394	1855	27	neither	neither	PRON
ftr-394	1855	28	of	of	ADP
ftr-394	1855	29	which	which	PRON
ftr-394	1855	30	can	can	AUX
ftr-394	1855	31	2008	2008	NUM
ftr-394	1855	32	]	]	PUNCT
ftr-394	1855	33	recent	recent	ADJ
ftr-394	1855	34	developments	development	NOUN
ftr-394	1855	35	in	in	ADP
ftr-394	1855	36	federal	federal	ADJ
ftr-394	1855	37	income	income	NOUN
ftr-394	1855	38	taxation	taxation	NOUN
ftr-394	1855	39	801	801	NUM
ftr-394	1855	40	reflect	reflect	VERB
ftr-394	1855	41	loss	loss	NOUN
ftr-394	1855	42	)	)	PUNCT
ftr-394	1855	43	.	.	PUNCT
ftr-394	1856	1	if	if	SCONJ
ftr-394	1856	2	the	the	DET
ftr-394	1856	3	attribute	attribute	NOUN
ftr-394	1856	4	reduction	reduction	NOUN
ftr-394	1856	5	amount	amount	NOUN
ftr-394	1856	6	exceeds	exceed	VERB
ftr-394	1856	7	all	all	PRON
ftr-394	1856	8	of	of	ADP
ftr-394	1856	9	the	the	DET
ftr-394	1856	10	attributes	attribute	NOUN
ftr-394	1856	11	available	available	ADJ
ftr-394	1856	12	for	for	ADP
ftr-394	1856	13	reduction	reduction	NOUN
ftr-394	1856	14	,	,	PUNCT
ftr-394	1856	15	that	that	DET
ftr-394	1856	16	excess	excess	ADJ
ftr-394	1856	17	amount	amount	NOUN
ftr-394	1856	18	generally	generally	ADV
ftr-394	1856	19	has	have	VERB
ftr-394	1856	20	no	no	DET
ftr-394	1856	21	effect	effect	NOUN
ftr-394	1856	22	.	.	PUNCT
ftr-394	1857	1	if	if	SCONJ
ftr-394	1857	2	,	,	PUNCT
ftr-394	1857	3	however	however	ADV
ftr-394	1857	4	,	,	PUNCT
ftr-394	1857	5	cash	cash	NOUN
ftr-394	1857	6	or	or	CCONJ
ftr-394	1857	7	other	other	ADJ
ftr-394	1857	8	liquid	liquid	ADJ
ftr-394	1857	9	assets	asset	NOUN
ftr-394	1857	10	are	be	AUX
ftr-394	1857	11	held	hold	VERB
ftr-394	1857	12	to	to	PART
ftr-394	1857	13	fund	fund	VERB
ftr-394	1857	14	payment	payment	NOUN
ftr-394	1857	15	of	of	ADP
ftr-394	1857	16	a	a	DET
ftr-394	1857	17	liability	liability	NOUN
ftr-394	1857	18	that	that	PRON
ftr-394	1857	19	has	have	AUX
ftr-394	1857	20	not	not	PART
ftr-394	1857	21	yet	yet	ADV
ftr-394	1857	22	been	be	AUX
ftr-394	1857	23	deducted	deduct	VERB
ftr-394	1857	24	but	but	CCONJ
ftr-394	1857	25	will	will	AUX
ftr-394	1857	26	be	be	AUX
ftr-394	1857	27	deductible	deductible	ADJ
ftr-394	1857	28	in	in	ADP
ftr-394	1857	29	the	the	DET
ftr-394	1857	30	future	future	NOUN
ftr-394	1857	31	,	,	PUNCT
ftr-394	1857	32	e.g.	e.g.	ADV
ftr-394	1857	33	,	,	PUNCT
ftr-394	1857	34	a	a	DET
ftr-394	1857	35	liability	liability	NOUN
ftr-394	1857	36	the	the	DET
ftr-394	1857	37	deduction	deduction	NOUN
ftr-394	1857	38	for	for	ADP
ftr-394	1857	39	which	which	PRON
ftr-394	1857	40	is	be	AUX
ftr-394	1857	41	subject	subject	ADJ
ftr-394	1857	42	to	to	ADP
ftr-394	1857	43	the	the	DET
ftr-394	1857	44	economic	economic	ADJ
ftr-394	1857	45	performance	performance	NOUN
ftr-394	1857	46	rules	rule	NOUN
ftr-394	1857	47	of	of	ADP
ftr-394	1857	48	§	§	PROPN
ftr-394	1857	49	451(h	451(h	PROPN
ftr-394	1857	50	)	)	PUNCT
ftr-394	1857	51	,	,	PUNCT
ftr-394	1857	52	loss	loss	NOUN
ftr-394	1857	53	could	could	AUX
ftr-394	1857	54	be	be	AUX
ftr-394	1857	55	duplicated	duplicate	VERB
ftr-394	1857	56	later	later	ADV
ftr-394	1857	57	,	,	PUNCT
ftr-394	1857	58	when	when	SCONJ
ftr-394	1857	59	the	the	DET
ftr-394	1857	60	liability	liability	NOUN
ftr-394	1857	61	is	be	AUX
ftr-394	1857	62	taken	take	VERB
ftr-394	1857	63	into	into	ADP
ftr-394	1857	64	account	account	NOUN
ftr-394	1857	65	.	.	PUNCT
ftr-394	1858	1	to	to	PART
ftr-394	1858	2	prevent	prevent	VERB
ftr-394	1858	3	such	such	ADJ
ftr-394	1858	4	loss	loss	NOUN
ftr-394	1858	5	duplication	duplication	NOUN
ftr-394	1858	6	,	,	PUNCT
ftr-394	1858	7	the	the	DET
ftr-394	1858	8	excess	excess	ADJ
ftr-394	1858	9	attribute	attribute	NOUN
ftr-394	1858	10	reduction	reduction	NOUN
ftr-394	1858	11	amount	amount	NOUN
ftr-394	1858	12	will	will	AUX
ftr-394	1858	13	be	be	AUX
ftr-394	1858	14	held	hold	VERB
ftr-394	1858	15	in	in	ADP
ftr-394	1858	16	suspense	suspense	NOUN
ftr-394	1858	17	and	and	CCONJ
ftr-394	1858	18	applied	apply	VERB
ftr-394	1858	19	to	to	PART
ftr-394	1858	20	prevent	prevent	VERB
ftr-394	1858	21	the	the	DET
ftr-394	1858	22	deduction	deduction	NOUN
ftr-394	1858	23	or	or	CCONJ
ftr-394	1858	24	capitalization	capitalization	NOUN
ftr-394	1858	25	of	of	ADP
ftr-394	1858	26	later	later	ADJ
ftr-394	1858	27	payments	payment	NOUN
ftr-394	1858	28	with	with	ADP
ftr-394	1858	29	respect	respect	NOUN
ftr-394	1858	30	to	to	ADP
ftr-394	1858	31	the	the	DET
ftr-394	1858	32	liability	liability	NOUN
ftr-394	1858	33	.	.	PUNCT
ftr-394	1859	1	additional	additional	ADJ
ftr-394	1859	2	special	special	ADJ
ftr-394	1859	3	rules	rule	NOUN
ftr-394	1859	4	apply	apply	VERB
ftr-394	1859	5	to	to	PART
ftr-394	1859	6	prevent	prevent	VERB
ftr-394	1859	7	excessive	excessive	ADJ
ftr-394	1859	8	reduction	reduction	NOUN
ftr-394	1859	9	of	of	ADP
ftr-394	1859	10	attributes	attribute	NOUN
ftr-394	1859	11	when	when	SCONJ
ftr-394	1859	12	the	the	DET
ftr-394	1859	13	subsidiary	subsidiary	NOUN
ftr-394	1859	14	itself	itself	PRON
ftr-394	1859	15	holds	hold	VERB
ftr-394	1859	16	stock	stock	NOUN
ftr-394	1859	17	of	of	ADP
ftr-394	1859	18	a	a	DET
ftr-394	1859	19	lower	low	ADJ
ftr-394	1859	20	-	-	PUNCT
ftr-394	1859	21	tier	tier	NOUN
ftr-394	1859	22	subsidiary	subsidiary	NOUN
ftr-394	1859	23	.	.	PUNCT
ftr-394	1860	1	•	•	NUM
ftr-394	1860	2	finally	finally	ADV
ftr-394	1860	3	,	,	PUNCT
ftr-394	1860	4	if	if	SCONJ
ftr-394	1860	5	the	the	DET
ftr-394	1860	6	subsidiary	subsidiary	NOUN
ftr-394	1860	7	ceases	cease	VERB
ftr-394	1860	8	to	to	PART
ftr-394	1860	9	be	be	AUX
ftr-394	1860	10	a	a	DET
ftr-394	1860	11	member	member	NOUN
ftr-394	1860	12	of	of	ADP
ftr-394	1860	13	the	the	DET
ftr-394	1860	14	consolidated	consolidated	ADJ
ftr-394	1860	15	group	group	NOUN
ftr-394	1860	16	as	as	ADP
ftr-394	1860	17	a	a	DET
ftr-394	1860	18	result	result	NOUN
ftr-394	1860	19	of	of	ADP
ftr-394	1860	20	the	the	DET
ftr-394	1860	21	transfer	transfer	NOUN
ftr-394	1860	22	,	,	PUNCT
ftr-394	1860	23	the	the	DET
ftr-394	1860	24	common	common	ADJ
ftr-394	1860	25	parent	parent	NOUN
ftr-394	1860	26	of	of	ADP
ftr-394	1860	27	the	the	DET
ftr-394	1860	28	group	group	NOUN
ftr-394	1860	29	can	can	AUX
ftr-394	1860	30	elect	elect	VERB
ftr-394	1860	31	to	to	PART
ftr-394	1860	32	reduce	reduce	VERB
ftr-394	1860	33	stock	stock	NOUN
ftr-394	1860	34	basis	basis	NOUN
ftr-394	1860	35	(	(	PUNCT
ftr-394	1860	36	thereby	thereby	ADV
ftr-394	1860	37	reducing	reduce	VERB
ftr-394	1860	38	an	an	DET
ftr-394	1860	39	otherwise	otherwise	ADV
ftr-394	1860	40	allowable	allowable	ADJ
ftr-394	1860	41	loss	loss	NOUN
ftr-394	1860	42	on	on	ADP
ftr-394	1860	43	the	the	DET
ftr-394	1860	44	sale	sale	NOUN
ftr-394	1860	45	of	of	ADP
ftr-394	1860	46	the	the	DET
ftr-394	1860	47	stock	stock	NOUN
ftr-394	1860	48	)	)	PUNCT
ftr-394	1860	49	,	,	PUNCT
ftr-394	1860	50	reattribute	reattribute	NOUN
ftr-394	1860	51	attributes	attribute	VERB
ftr-394	1860	52	,	,	PUNCT
ftr-394	1860	53	or	or	CCONJ
ftr-394	1860	54	apply	apply	VERB
ftr-394	1860	55	some	some	DET
ftr-394	1860	56	combination	combination	NOUN
ftr-394	1860	57	of	of	ADP
ftr-394	1860	58	basis	basis	NOUN
ftr-394	1860	59	reduction	reduction	NOUN
ftr-394	1860	60	and	and	CCONJ
ftr-394	1860	61	attribute	attribute	NOUN
ftr-394	1860	62	reattribution	reattribution	NOUN
ftr-394	1860	63	alter	alter	VERB
ftr-394	1860	64	the	the	DET
ftr-394	1860	65	otherwise	otherwise	ADV
ftr-394	1860	66	required	require	VERB
ftr-394	1860	67	attribute	attribute	NOUN
ftr-394	1860	68	reduction	reduction	NOUN
ftr-394	1860	69	.	.	PUNCT
ftr-394	1861	1	•	•	NUM
ftr-394	1861	2	worthlessness	worthlessness	NOUN
ftr-394	1861	3	.	.	PUNCT
ftr-394	1862	1	the	the	DET
ftr-394	1862	2	proposed	propose	VERB
ftr-394	1862	3	regulations	regulation	NOUN
ftr-394	1862	4	would	would	AUX
ftr-394	1862	5	not	not	PART
ftr-394	1862	6	remove	remove	VERB
ftr-394	1862	7	reg	reg	NOUN
ftr-394	1862	8	.	.	PUNCT
ftr-394	1863	1	§	§	PROPN
ftr-394	1863	2	1.502	1.502	NUM
ftr-394	1863	3	-	-	SYM
ftr-394	1863	4	80(c	80(c	NUM
ftr-394	1863	5	)	)	PUNCT
ftr-394	1863	6	,	,	PUNCT
ftr-394	1863	7	dealing	deal	VERB
ftr-394	1863	8	with	with	ADP
ftr-394	1863	9	worthlessness	worthlessness	NOUN
ftr-394	1863	10	of	of	ADP
ftr-394	1863	11	subsidiary	subsidiary	ADJ
ftr-394	1863	12	stock	stock	NOUN
ftr-394	1863	13	.	.	PUNCT
ftr-394	1864	1	2	2	X
ftr-394	1864	2	.	.	X
ftr-394	1864	3	t.d	t.d	PROPN
ftr-394	1864	4	.	.	PROPN
ftr-394	1864	5	9341	9341	NUM
ftr-394	1864	6	,	,	PUNCT
ftr-394	1864	7	treatment	treatment	NOUN
ftr-394	1864	8	of	of	ADP
ftr-394	1864	9	excess	excess	ADJ
ftr-394	1864	10	loss	loss	NOUN
ftr-394	1864	11	accounts	account	NOUN
ftr-394	1864	12	,	,	PUNCT
ftr-394	1864	13	72	72	NUM
ftr-394	1864	14	f.r	f.r	NOUN
ftr-394	1864	15	.	.	PROPN
ftr-394	1865	1	39313	39313	NUM
ftr-394	1865	2	(	(	PUNCT
ftr-394	1865	3	7/18/07	7/18/07	NUM
ftr-394	1865	4	)	)	PUNCT
ftr-394	1865	5	.	.	PUNCT
ftr-394	1866	1	two	two	NUM
ftr-394	1866	2	final	final	ADJ
ftr-394	1866	3	consolidated	consolidated	ADJ
ftr-394	1866	4	return	return	NOUN
ftr-394	1866	5	regulations	regulation	NOUN
ftr-394	1866	6	have	have	AUX
ftr-394	1866	7	been	be	AUX
ftr-394	1866	8	promulgated	promulgate	VERB
ftr-394	1866	9	.	.	PUNCT
ftr-394	1867	1	•	•	NUM
ftr-394	1867	2	reg	reg	NOUN
ftr-394	1867	3	.	.	PUNCT
ftr-394	1868	1	§	§	PROPN
ftr-394	1868	2	1.1502	1.1502	NUM
ftr-394	1868	3	-	-	SYM
ftr-394	1868	4	19(d	19(d	NUM
ftr-394	1868	5	)	)	PUNCT
ftr-394	1868	6	(	(	PUNCT
ftr-394	1868	7	replacing	replace	VERB
ftr-394	1868	8	temp	temp	NOUN
ftr-394	1868	9	.	.	PUNCT
ftr-394	1869	1	reg	reg	NOUN
ftr-394	1869	2	.	.	PUNCT
ftr-394	1870	1	§	§	PROPN
ftr-394	1870	2	1.1502	1.1502	NUM
ftr-394	1870	3	-	-	PUNCT
ftr-394	1870	4	19t(d	19t(d	NUM
ftr-394	1870	5	)	)	PUNCT
ftr-394	1870	6	)	)	PUNCT
ftr-394	1870	7	provides	provide	VERB
ftr-394	1870	8	that	that	SCONJ
ftr-394	1870	9	,	,	PUNCT
ftr-394	1870	10	if	if	SCONJ
ftr-394	1870	11	a	a	DET
ftr-394	1870	12	member	member	NOUN
ftr-394	1870	13	of	of	ADP
ftr-394	1870	14	a	a	DET
ftr-394	1870	15	consolidated	consolidated	ADJ
ftr-394	1870	16	group	group	NOUN
ftr-394	1870	17	acquires	acquire	VERB
ftr-394	1870	18	new	new	ADJ
ftr-394	1870	19	shares	share	NOUN
ftr-394	1870	20	of	of	ADP
ftr-394	1870	21	a	a	DET
ftr-394	1870	22	subsidiary	subsidiary	NOUN
ftr-394	1870	23	that	that	PRON
ftr-394	1870	24	would	would	AUX
ftr-394	1870	25	have	have	VERB
ftr-394	1870	26	an	an	DET
ftr-394	1870	27	excess	excess	ADJ
ftr-394	1870	28	loss	loss	NOUN
ftr-394	1870	29	account	account	NOUN
ftr-394	1870	30	and	and	CCONJ
ftr-394	1870	31	the	the	DET
ftr-394	1870	32	member	member	NOUN
ftr-394	1870	33	owns	own	VERB
ftr-394	1870	34	one	one	NUM
ftr-394	1870	35	or	or	CCONJ
ftr-394	1870	36	more	more	ADJ
ftr-394	1870	37	other	other	ADJ
ftr-394	1870	38	shares	share	NOUN
ftr-394	1870	39	of	of	ADP
ftr-394	1870	40	the	the	DET
ftr-394	1870	41	same	same	ADJ
ftr-394	1870	42	class	class	NOUN
ftr-394	1870	43	of	of	ADP
ftr-394	1870	44	subsidiary	subsidiary	NOUN
ftr-394	1870	45	stock	stock	NOUN
ftr-394	1870	46	,	,	PUNCT
ftr-394	1870	47	the	the	DET
ftr-394	1870	48	basis	basis	NOUN
ftr-394	1870	49	of	of	ADP
ftr-394	1870	50	the	the	DET
ftr-394	1870	51	other	other	ADJ
ftr-394	1870	52	shares	share	NOUN
ftr-394	1870	53	is	be	AUX
ftr-394	1870	54	allocated	allocate	VERB
ftr-394	1870	55	to	to	ADP
ftr-394	1870	56	the	the	DET
ftr-394	1870	57	new	new	ADJ
ftr-394	1870	58	shares	share	NOUN
ftr-394	1870	59	to	to	PART
ftr-394	1870	60	eliminate	eliminate	VERB
ftr-394	1870	61	or	or	CCONJ
ftr-394	1870	62	to	to	PART
ftr-394	1870	63	equalize	equalize	VERB
ftr-394	1870	64	any	any	DET
ftr-394	1870	65	excess	excess	ADJ
ftr-394	1870	66	loss	loss	NOUN
ftr-394	1870	67	account	account	NOUN
ftr-394	1870	68	that	that	PRON
ftr-394	1870	69	would	would	AUX
ftr-394	1870	70	otherwise	otherwise	ADV
ftr-394	1870	71	be	be	AUX
ftr-394	1870	72	attributable	attributable	ADJ
ftr-394	1870	73	to	to	ADP
ftr-394	1870	74	the	the	DET
ftr-394	1870	75	new	new	ADJ
ftr-394	1870	76	shares	share	NOUN
ftr-394	1870	77	.	.	PUNCT
ftr-394	1871	1	•	•	NUM
ftr-394	1871	2	reg	reg	NOUN
ftr-394	1871	3	.	.	PUNCT
ftr-394	1872	1	§	§	PROPN
ftr-394	1872	2	1.1502	1.1502	NUM
ftr-394	1872	3	-	-	SYM
ftr-394	1872	4	80(c	80(c	NUM
ftr-394	1872	5	)	)	PUNCT
ftr-394	1872	6	(	(	PUNCT
ftr-394	1872	7	replacing	replace	VERB
ftr-394	1872	8	temp	temp	NOUN
ftr-394	1872	9	.	.	PUNCT
ftr-394	1873	1	reg	reg	NOUN
ftr-394	1873	2	.	.	PUNCT
ftr-394	1874	1	§	§	PROPN
ftr-394	1874	2	1.1502	1.1502	NUM
ftr-394	1874	3	-	-	PUNCT
ftr-394	1874	4	80t(c	80t(c	NUM
ftr-394	1874	5	)	)	PUNCT
ftr-394	1874	6	)	)	PUNCT
ftr-394	1874	7	provides	provide	VERB
ftr-394	1874	8	that	that	SCONJ
ftr-394	1874	9	subsidiary	subsidiary	NOUN
ftr-394	1874	10	stock	stock	NOUN
ftr-394	1874	11	is	be	AUX
ftr-394	1874	12	not	not	PART
ftr-394	1874	13	treated	treat	VERB
ftr-394	1874	14	as	as	ADP
ftr-394	1874	15	worthless	worthless	ADJ
ftr-394	1874	16	before	before	ADP
ftr-394	1874	17	the	the	DET
ftr-394	1874	18	earlier	early	ADJ
ftr-394	1874	19	of	of	ADP
ftr-394	1874	20	(	(	PUNCT
ftr-394	1874	21	1	1	X
ftr-394	1874	22	)	)	PUNCT
ftr-394	1874	23	the	the	DET
ftr-394	1874	24	time	time	NOUN
ftr-394	1874	25	that	that	PRON
ftr-394	1874	26	the	the	DET
ftr-394	1874	27	subsidiary	subsidiary	NOUN
ftr-394	1874	28	ceases	cease	VERB
ftr-394	1874	29	to	to	PART
ftr-394	1874	30	be	be	AUX
ftr-394	1874	31	a	a	DET
ftr-394	1874	32	member	member	NOUN
ftr-394	1874	33	of	of	ADP
ftr-394	1874	34	the	the	DET
ftr-394	1874	35	group	group	NOUN
ftr-394	1874	36	,	,	PUNCT
ftr-394	1874	37	or	or	CCONJ
ftr-394	1874	38	(	(	PUNCT
ftr-394	1874	39	2	2	X
ftr-394	1874	40	)	)	PUNCT
ftr-394	1874	41	the	the	DET
ftr-394	1874	42	time	time	NOUN
ftr-394	1874	43	that	that	PRON
ftr-394	1874	44	the	the	DET
ftr-394	1874	45	stock	stock	NOUN
ftr-394	1874	46	of	of	ADP
ftr-394	1874	47	the	the	DET
ftr-394	1874	48	subsidiary	subsidiary	NOUN
ftr-394	1874	49	is	be	AUX
ftr-394	1874	50	worthless	worthless	ADJ
ftr-394	1874	51	within	within	ADP
ftr-394	1874	52	the	the	DET
ftr-394	1874	53	meaning	meaning	NOUN
ftr-394	1874	54	of	of	ADP
ftr-394	1874	55	treas	treas	PROPN
ftr-394	1874	56	.	.	PUNCT
ftr-394	1875	1	reg	reg	PROPN
ftr-394	1875	2	.	.	PUNCT
ftr-394	1876	1	§	§	PROPN
ftr-394	1876	2	1.1502	1.1502	NUM
ftr-394	1876	3	-	-	SYM
ftr-394	1876	4	19(c)(1)(iii	19(c)(1)(iii	NUM
ftr-394	1876	5	)	)	PUNCT
ftr-394	1876	6	.	.	PUNCT
ftr-394	1877	1	under	under	ADP
ftr-394	1877	2	reg	reg	NOUN
ftr-394	1877	3	.	.	PUNCT
ftr-394	1878	1	§	§	PROPN
ftr-394	1878	2	1.1502	1.1502	NUM
ftr-394	1878	3	-	-	SYM
ftr-394	1878	4	19(c)(1)(iii	19(c)(1)(iii	NUM
ftr-394	1878	5	)	)	PUNCT
ftr-394	1878	6	a	a	DET
ftr-394	1878	7	share	share	NOUN
ftr-394	1878	8	of	of	ADP
ftr-394	1878	9	subsidiary	subsidiary	NOUN
ftr-394	1878	10	stock	stock	NOUN
ftr-394	1878	11	is	be	AUX
ftr-394	1878	12	treated	treat	VERB
ftr-394	1878	13	as	as	ADP
ftr-394	1878	14	worthless	worthless	ADJ
ftr-394	1878	15	when	when	SCONJ
ftr-394	1878	16	the	the	DET
ftr-394	1878	17	subsidiary	subsidiary	NOUN
ftr-394	1878	18	disposes	dispose	VERB
ftr-394	1878	19	of	of	ADP
ftr-394	1878	20	substantially	substantially	ADV
ftr-394	1878	21	all	all	PRON
ftr-394	1878	22	of	of	ADP
ftr-394	1878	23	its	its	PRON
ftr-394	1878	24	assets	asset	NOUN
ftr-394	1878	25	,	,	PUNCT
ftr-394	1878	26	and	and	CCONJ
ftr-394	1878	27	the	the	DET
ftr-394	1878	28	deferral	deferral	NOUN
ftr-394	1878	29	of	of	ADP
ftr-394	1878	30	any	any	DET
ftr-394	1878	31	worthless	worthless	ADJ
ftr-394	1878	32	securities	security	NOUN
ftr-394	1878	33	deduction	deduction	NOUN
ftr-394	1878	34	until	until	ADP
ftr-394	1878	35	that	that	DET
ftr-394	1878	36	time	time	NOUN
ftr-394	1878	37	implements	implement	VERB
ftr-394	1878	38	single	single	ADJ
ftr-394	1878	39	-	-	PUNCT
ftr-394	1878	40	entity	entity	NOUN
ftr-394	1878	41	principles	principle	NOUN
ftr-394	1878	42	,	,	PUNCT
ftr-394	1878	43	or	or	CCONJ
ftr-394	1878	44	certain	certain	ADJ
ftr-394	1878	45	debt	debt	NOUN
ftr-394	1878	46	cancellations	cancellation	NOUN
ftr-394	1878	47	occur	occur	VERB
ftr-394	1878	48	.	.	PUNCT
ftr-394	1879	1	3	3	X
ftr-394	1879	2	.	.	X
ftr-394	1879	3	are	be	AUX
ftr-394	1879	4	“	"	PUNCT
ftr-394	1879	5	new	new	ADJ
ftr-394	1879	6	and	and	CCONJ
ftr-394	1879	7	more	more	ADV
ftr-394	1879	8	precise	precise	ADJ
ftr-394	1879	9	mechanics	mechanic	NOUN
ftr-394	1879	10	”	"	PUNCT
ftr-394	1879	11	a	a	DET
ftr-394	1879	12	synonym	synonym	NOUN
ftr-394	1879	13	for	for	ADP
ftr-394	1879	14	“	"	PUNCT
ftr-394	1879	15	ever	ever	ADV
ftr-394	1879	16	-	-	PUNCT
ftr-394	1879	17	more	more	ADV
ftr-394	1879	18	complicated	complicated	ADJ
ftr-394	1879	19	”	"	PUNCT
ftr-394	1879	20	?	?	PUNCT
ftr-394	1879	21	reg-107592	reg-107592	NOUN
ftr-394	1879	22	-	-	PUNCT
ftr-394	1879	23	00	00	PROPN
ftr-394	1879	24	,	,	PUNCT
ftr-394	1879	25	consolidated	consolidate	VERB
ftr-394	1879	26	802	802	NUM
ftr-394	1879	27	florida	florida	PROPN
ftr-394	1879	28	tax	tax	NOUN
ftr-394	1879	29	review	review	NOUN
ftr-394	1880	1	[	[	X
ftr-394	1880	2	vol	vol	NOUN
ftr-394	1880	3	.	.	PUNCT
ftr-394	1880	4	8	8	NUM
ftr-394	1880	5	:	:	PUNCT
ftr-394	1880	6	si	si	NOUN
ftr-394	1880	7	returns	return	NOUN
ftr-394	1880	8	;	;	PUNCT
ftr-394	1880	9	intercompany	intercompany	NOUN
ftr-394	1880	10	obligations	obligation	NOUN
ftr-394	1880	11	,	,	PUNCT
ftr-394	1880	12	72	72	NUM
ftr-394	1880	13	f.r	f.r	NOUN
ftr-394	1880	14	.	.	NOUN
ftr-394	1880	15	55139	55139	NUM
ftr-394	1880	16	(	(	PUNCT
ftr-394	1880	17	9/28/07	9/28/07	NUM
ftr-394	1880	18	)	)	PUNCT
ftr-394	1880	19	.	.	PUNCT
ftr-394	1881	1	the	the	DET
ftr-394	1881	2	irs	irs	PROPN
ftr-394	1881	3	has	have	AUX
ftr-394	1881	4	proposed	propose	VERB
ftr-394	1881	5	amendments	amendment	NOUN
ftr-394	1881	6	to	to	ADP
ftr-394	1881	7	reg	reg	NOUN
ftr-394	1881	8	.	.	PUNCT
ftr-394	1882	1	§	§	PROPN
ftr-394	1882	2	1.1502	1.1502	NUM
ftr-394	1882	3	-	-	SYM
ftr-394	1882	4	13(g	13(g	NUM
ftr-394	1882	5	)	)	PUNCT
ftr-394	1882	6	with	with	ADP
ftr-394	1882	7	respect	respect	NOUN
ftr-394	1882	8	to	to	ADP
ftr-394	1882	9	the	the	DET
ftr-394	1882	10	treatment	treatment	NOUN
ftr-394	1882	11	of	of	ADP
ftr-394	1882	12	obligations	obligation	NOUN
ftr-394	1882	13	between	between	ADP
ftr-394	1882	14	members	member	NOUN
ftr-394	1882	15	of	of	ADP
ftr-394	1882	16	a	a	DET
ftr-394	1882	17	consolidated	consolidated	ADJ
ftr-394	1882	18	group	group	NOUN
ftr-394	1882	19	.	.	PUNCT
ftr-394	1883	1	reg	reg	PROPN
ftr-394	1883	2	.	.	PUNCT
ftr-394	1884	1	§	§	PROPN
ftr-394	1884	2	1.150213(g	1.150213(g	NUM
ftr-394	1884	3	)	)	PUNCT
ftr-394	1884	4	applies	apply	VERB
ftr-394	1884	5	to	to	ADP
ftr-394	1884	6	three	three	NUM
ftr-394	1884	7	types	type	NOUN
ftr-394	1884	8	of	of	ADP
ftr-394	1884	9	transactions	transaction	NOUN
ftr-394	1884	10	:	:	PUNCT
ftr-394	1884	11	(	(	PUNCT
ftr-394	1884	12	1	1	X
ftr-394	1884	13	)	)	PUNCT
ftr-394	1884	14	transactions	transaction	NOUN
ftr-394	1884	15	in	in	ADP
ftr-394	1884	16	which	which	PRON
ftr-394	1884	17	an	an	DET
ftr-394	1884	18	obligation	obligation	NOUN
ftr-394	1884	19	between	between	ADP
ftr-394	1884	20	a	a	DET
ftr-394	1884	21	group	group	NOUN
ftr-394	1884	22	member	member	NOUN
ftr-394	1884	23	and	and	CCONJ
ftr-394	1884	24	a	a	DET
ftr-394	1884	25	nonmember	nonmember	NOUN
ftr-394	1884	26	becomes	become	VERB
ftr-394	1884	27	an	an	DET
ftr-394	1884	28	intercompany	intercompany	NOUN
ftr-394	1884	29	obligation	obligation	NOUN
ftr-394	1884	30	,	,	PUNCT
ftr-394	1884	31	for	for	ADP
ftr-394	1884	32	example	example	NOUN
ftr-394	1884	33	,	,	PUNCT
ftr-394	1884	34	the	the	DET
ftr-394	1884	35	purchase	purchase	NOUN
ftr-394	1884	36	by	by	ADP
ftr-394	1884	37	a	a	DET
ftr-394	1884	38	consolidated	consolidated	ADJ
ftr-394	1884	39	group	group	NOUN
ftr-394	1884	40	member	member	NOUN
ftr-394	1884	41	of	of	ADP
ftr-394	1884	42	another	another	DET
ftr-394	1884	43	member	member	NOUN
ftr-394	1884	44	’s	’s	PART
ftr-394	1884	45	debt	debt	NOUN
ftr-394	1884	46	from	from	ADP
ftr-394	1884	47	a	a	DET
ftr-394	1884	48	nonmember	nonmember	NOUN
ftr-394	1884	49	creditor	creditor	NOUN
ftr-394	1884	50	or	or	CCONJ
ftr-394	1884	51	the	the	DET
ftr-394	1884	52	acquisition	acquisition	NOUN
ftr-394	1884	53	by	by	ADP
ftr-394	1884	54	a	a	DET
ftr-394	1884	55	consolidated	consolidated	ADJ
ftr-394	1884	56	group	group	NOUN
ftr-394	1884	57	member	member	NOUN
ftr-394	1884	58	of	of	ADP
ftr-394	1884	59	stock	stock	NOUN
ftr-394	1884	60	of	of	ADP
ftr-394	1884	61	a	a	DET
ftr-394	1884	62	nonmember	nonmember	NOUN
ftr-394	1884	63	creditor	creditor	NOUN
ftr-394	1884	64	or	or	CCONJ
ftr-394	1884	65	debtor	debtor	NOUN
ftr-394	1884	66	(	(	PUNCT
ftr-394	1884	67	inbound	inbound	ADJ
ftr-394	1884	68	transactions	transaction	NOUN
ftr-394	1884	69	)	)	PUNCT
ftr-394	1884	70	;	;	PUNCT
ftr-394	1884	71	(	(	PUNCT
ftr-394	1884	72	2	2	X
ftr-394	1884	73	)	)	PUNCT
ftr-394	1884	74	transactions	transaction	NOUN
ftr-394	1884	75	in	in	ADP
ftr-394	1884	76	which	which	PRON
ftr-394	1884	77	an	an	DET
ftr-394	1884	78	intercompany	intercompany	NOUN
ftr-394	1884	79	obligation	obligation	NOUN
ftr-394	1884	80	ceases	cease	VERB
ftr-394	1884	81	to	to	PART
ftr-394	1884	82	be	be	AUX
ftr-394	1884	83	an	an	DET
ftr-394	1884	84	intercompany	intercompany	NOUN
ftr-394	1884	85	obligation	obligation	NOUN
ftr-394	1884	86	,	,	PUNCT
ftr-394	1884	87	for	for	ADP
ftr-394	1884	88	example	example	NOUN
ftr-394	1884	89	,	,	PUNCT
ftr-394	1884	90	the	the	DET
ftr-394	1884	91	sale	sale	NOUN
ftr-394	1884	92	by	by	ADP
ftr-394	1884	93	a	a	DET
ftr-394	1884	94	creditor	creditor	NOUN
ftr-394	1884	95	member	member	NOUN
ftr-394	1884	96	of	of	ADP
ftr-394	1884	97	another	another	DET
ftr-394	1884	98	member	member	NOUN
ftr-394	1884	99	’s	’s	PART
ftr-394	1884	100	debt	debt	NOUN
ftr-394	1884	101	to	to	ADP
ftr-394	1884	102	a	a	DET
ftr-394	1884	103	nonmember	nonmember	NOUN
ftr-394	1884	104	or	or	CCONJ
ftr-394	1884	105	the	the	DET
ftr-394	1884	106	deconsolidation	deconsolidation	NOUN
ftr-394	1884	107	of	of	ADP
ftr-394	1884	108	either	either	CCONJ
ftr-394	1884	109	the	the	DET
ftr-394	1884	110	debtor	debtor	NOUN
ftr-394	1884	111	or	or	CCONJ
ftr-394	1884	112	creditor	creditor	NOUN
ftr-394	1884	113	member	member	NOUN
ftr-394	1884	114	(	(	PUNCT
ftr-394	1884	115	outbound	outbound	NOUN
ftr-394	1884	116	transactions	transaction	NOUN
ftr-394	1884	117	)	)	PUNCT
ftr-394	1884	118	;	;	PUNCT
ftr-394	1884	119	and	and	CCONJ
ftr-394	1884	120	(	(	PUNCT
ftr-394	1884	121	3	3	X
ftr-394	1884	122	)	)	PUNCT
ftr-394	1884	123	transactions	transaction	NOUN
ftr-394	1884	124	in	in	ADP
ftr-394	1884	125	which	which	PRON
ftr-394	1884	126	an	an	DET
ftr-394	1884	127	intercompany	intercompany	NOUN
ftr-394	1884	128	obligation	obligation	NOUN
ftr-394	1884	129	is	be	AUX
ftr-394	1884	130	assigned	assign	VERB
ftr-394	1884	131	or	or	CCONJ
ftr-394	1884	132	extinguished	extinguish	VERB
ftr-394	1884	133	within	within	ADP
ftr-394	1884	134	the	the	DET
ftr-394	1884	135	consolidated	consolidated	ADJ
ftr-394	1884	136	group	group	NOUN
ftr-394	1884	137	(	(	PUNCT
ftr-394	1884	138	intragroup	intragroup	NOUN
ftr-394	1884	139	transactions	transaction	NOUN
ftr-394	1884	140	)	)	PUNCT
ftr-394	1884	141	.	.	PUNCT
ftr-394	1885	1	the	the	DET
ftr-394	1885	2	proposed	propose	VERB
ftr-394	1885	3	regulations	regulation	NOUN
ftr-394	1885	4	“	"	PUNCT
ftr-394	1885	5	adopt	adopt	VERB
ftr-394	1885	6	new	new	ADJ
ftr-394	1885	7	and	and	CCONJ
ftr-394	1885	8	more	more	ADV
ftr-394	1885	9	precise	precise	ADJ
ftr-394	1885	10	mechanics	mechanic	NOUN
ftr-394	1885	11	”	"	PUNCT
ftr-394	1885	12	for	for	ADP
ftr-394	1885	13	the	the	DET
ftr-394	1885	14	application	application	NOUN
ftr-394	1885	15	of	of	ADP
ftr-394	1885	16	the	the	DET
ftr-394	1885	17	deemed	deem	VERB
ftr-394	1885	18	satisfaction	satisfaction	NOUN
ftr-394	1885	19	-	-	PUNCT
ftr-394	1885	20	reissuance	reissuance	NOUN
ftr-394	1885	21	model	model	NOUN
ftr-394	1885	22	to	to	ADP
ftr-394	1885	23	intragroup	intragroup	NOUN
ftr-394	1885	24	and	and	CCONJ
ftr-394	1885	25	outbound	outbound	NOUN
ftr-394	1885	26	transactions	transaction	NOUN
ftr-394	1885	27	.	.	PUNCT
ftr-394	1886	1	the	the	DET
ftr-394	1886	2	following	follow	VERB
ftr-394	1886	3	sequence	sequence	NOUN
ftr-394	1886	4	of	of	ADP
ftr-394	1886	5	events	event	NOUN
ftr-394	1886	6	is	be	AUX
ftr-394	1886	7	deemed	deem	VERB
ftr-394	1886	8	to	to	PART
ftr-394	1886	9	occur	occur	VERB
ftr-394	1886	10	immediately	immediately	ADV
ftr-394	1886	11	before	before	ADV
ftr-394	1886	12	,	,	PUNCT
ftr-394	1886	13	and	and	CCONJ
ftr-394	1886	14	independently	independently	ADV
ftr-394	1886	15	of	of	ADP
ftr-394	1886	16	,	,	PUNCT
ftr-394	1886	17	the	the	DET
ftr-394	1886	18	actual	actual	ADJ
ftr-394	1886	19	transaction	transaction	NOUN
ftr-394	1886	20	:	:	PUNCT
ftr-394	1886	21	(	(	PUNCT
ftr-394	1886	22	1	1	X
ftr-394	1886	23	)	)	PUNCT
ftr-394	1886	24	the	the	DET
ftr-394	1886	25	debtor	debtor	NOUN
ftr-394	1886	26	is	be	AUX
ftr-394	1886	27	deemed	deem	VERB
ftr-394	1886	28	to	to	PART
ftr-394	1886	29	satisfy	satisfy	VERB
ftr-394	1886	30	the	the	DET
ftr-394	1886	31	obligation	obligation	NOUN
ftr-394	1886	32	for	for	ADP
ftr-394	1886	33	a	a	DET
ftr-394	1886	34	cash	cash	NOUN
ftr-394	1886	35	amount	amount	NOUN
ftr-394	1886	36	equal	equal	ADJ
ftr-394	1886	37	to	to	ADP
ftr-394	1886	38	the	the	DET
ftr-394	1886	39	obligation	obligation	NOUN
ftr-394	1886	40	’s	’s	PART
ftr-394	1886	41	fair	fair	ADJ
ftr-394	1886	42	market	market	NOUN
ftr-394	1886	43	value	value	NOUN
ftr-394	1886	44	,	,	PUNCT
ftr-394	1886	45	and	and	CCONJ
ftr-394	1886	46	(	(	PUNCT
ftr-394	1886	47	2	2	X
ftr-394	1886	48	)	)	PUNCT
ftr-394	1886	49	the	the	DET
ftr-394	1886	50	debtor	debtor	NOUN
ftr-394	1886	51	is	be	AUX
ftr-394	1886	52	deemed	deem	VERB
ftr-394	1886	53	to	to	PART
ftr-394	1886	54	immediately	immediately	ADV
ftr-394	1886	55	reissue	reissue	VERB
ftr-394	1886	56	the	the	DET
ftr-394	1886	57	obligation	obligation	NOUN
ftr-394	1886	58	to	to	ADP
ftr-394	1886	59	the	the	DET
ftr-394	1886	60	original	original	ADJ
ftr-394	1886	61	creditor	creditor	NOUN
ftr-394	1886	62	for	for	ADP
ftr-394	1886	63	that	that	DET
ftr-394	1886	64	same	same	ADJ
ftr-394	1886	65	cash	cash	NOUN
ftr-394	1886	66	amount	amount	NOUN
ftr-394	1886	67	.	.	PUNCT
ftr-394	1887	1	the	the	DET
ftr-394	1887	2	parties	party	NOUN
ftr-394	1887	3	are	be	AUX
ftr-394	1887	4	then	then	ADV
ftr-394	1887	5	treated	treat	VERB
ftr-394	1887	6	as	as	ADP
ftr-394	1887	7	engaging	engage	VERB
ftr-394	1887	8	in	in	ADP
ftr-394	1887	9	the	the	DET
ftr-394	1887	10	actual	actual	ADJ
ftr-394	1887	11	transaction	transaction	NOUN
ftr-394	1887	12	but	but	CCONJ
ftr-394	1887	13	with	with	ADP
ftr-394	1887	14	the	the	DET
ftr-394	1887	15	new	new	ADJ
ftr-394	1887	16	obligation	obligation	NOUN
ftr-394	1887	17	.	.	PUNCT
ftr-394	1888	1	with	with	ADP
ftr-394	1888	2	respect	respect	NOUN
ftr-394	1888	3	to	to	ADP
ftr-394	1888	4	inbound	inbound	ADJ
ftr-394	1888	5	transactions	transaction	NOUN
ftr-394	1888	6	,	,	PUNCT
ftr-394	1888	7	the	the	DET
ftr-394	1888	8	irs	irs	PROPN
ftr-394	1888	9	and	and	CCONJ
ftr-394	1888	10	the	the	DET
ftr-394	1888	11	treasury	treasury	PROPN
ftr-394	1888	12	department	department	PROPN
ftr-394	1888	13	have	have	AUX
ftr-394	1888	14	concluded	conclude	VERB
ftr-394	1888	15	that	that	SCONJ
ftr-394	1888	16	the	the	DET
ftr-394	1888	17	mechanics	mechanic	NOUN
ftr-394	1888	18	of	of	ADP
ftr-394	1888	19	the	the	DET
ftr-394	1888	20	deemed	deem	VERB
ftr-394	1888	21	satisfaction	satisfaction	NOUN
ftr-394	1888	22	-	-	PUNCT
ftr-394	1888	23	reissuance	reissuance	NOUN
ftr-394	1888	24	model	model	NOUN
ftr-394	1888	25	and	and	CCONJ
ftr-394	1888	26	its	its	PRON
ftr-394	1888	27	application	application	NOUN
ftr-394	1888	28	produce	produce	VERB
ftr-394	1888	29	appropriate	appropriate	ADJ
ftr-394	1888	30	results	result	NOUN
ftr-394	1888	31	and	and	CCONJ
ftr-394	1888	32	,	,	PUNCT
ftr-394	1888	33	therefore	therefore	ADV
ftr-394	1888	34	,	,	PUNCT
ftr-394	1888	35	no	no	DET
ftr-394	1888	36	change	change	NOUN
ftr-394	1888	37	has	have	AUX
ftr-394	1888	38	been	be	AUX
ftr-394	1888	39	proposed	propose	VERB
ftr-394	1888	40	.	.	PUNCT
ftr-394	1889	1	vii	vii	PROPN
ftr-394	1889	2	.	.	PROPN
ftr-394	1889	3	partnerships	partnership	NOUN
ftr-394	1889	4	a.	a.	NOUN
ftr-394	1889	5	formation	formation	NOUN
ftr-394	1889	6	and	and	CCONJ
ftr-394	1889	7	taxable	taxable	ADJ
ftr-394	1889	8	years	year	NOUN
ftr-394	1889	9	1	1	NUM
ftr-394	1889	10	.	.	PUNCT
ftr-394	1890	1	the	the	DET
ftr-394	1890	2	2007	2007	NUM
ftr-394	1890	3	act	act	NOUN
ftr-394	1890	4	,	,	PUNCT
ftr-394	1890	5	§	§	PROPN
ftr-394	1890	6	8215(a	8215(a	NOUN
ftr-394	1890	7	)	)	PUNCT
ftr-394	1890	8	added	add	VERB
ftr-394	1890	9	code	code	NOUN
ftr-394	1890	10	§	§	PROPN
ftr-394	1890	11	761(f	761(f	PROPN
ftr-394	1890	12	)	)	PUNCT
ftr-394	1890	13	,	,	PUNCT
ftr-394	1890	14	which	which	PRON
ftr-394	1890	15	provides	provide	VERB
ftr-394	1890	16	that	that	SCONJ
ftr-394	1890	17	a	a	DET
ftr-394	1890	18	husband	husband	NOUN
ftr-394	1890	19	and	and	CCONJ
ftr-394	1890	20	wife	wife	NOUN
ftr-394	1890	21	who	who	PRON
ftr-394	1890	22	operate	operate	VERB
ftr-394	1890	23	a	a	DET
ftr-394	1890	24	qualified	qualified	ADJ
ftr-394	1890	25	joint	joint	ADJ
ftr-394	1890	26	venture	venture	NOUN
ftr-394	1890	27	may	may	AUX
ftr-394	1890	28	elect	elect	VERB
ftr-394	1890	29	not	not	PART
ftr-394	1890	30	to	to	PART
ftr-394	1890	31	treat	treat	VERB
ftr-394	1890	32	the	the	DET
ftr-394	1890	33	joint	joint	ADJ
ftr-394	1890	34	venture	venture	NOUN
ftr-394	1890	35	as	as	ADP
ftr-394	1890	36	a	a	DET
ftr-394	1890	37	partnership	partnership	NOUN
ftr-394	1890	38	.	.	PUNCT
ftr-394	1891	1	a	a	DET
ftr-394	1891	2	qualified	qualified	ADJ
ftr-394	1891	3	joint	joint	ADJ
ftr-394	1891	4	venture	venture	NOUN
ftr-394	1891	5	is	be	AUX
ftr-394	1891	6	one	one	NUM
ftr-394	1891	7	conducted	conduct	VERB
ftr-394	1891	8	by	by	ADP
ftr-394	1891	9	a	a	DET
ftr-394	1891	10	husband	husband	NOUN
ftr-394	1891	11	and	and	CCONJ
ftr-394	1891	12	wife	wife	NOUN
ftr-394	1891	13	both	both	PRON
ftr-394	1891	14	of	of	ADP
ftr-394	1891	15	whom	whom	PRON
ftr-394	1891	16	are	be	AUX
ftr-394	1891	17	material	material	ADJ
ftr-394	1891	18	participants	participant	NOUN
ftr-394	1891	19	and	and	CCONJ
ftr-394	1891	20	who	who	PRON
ftr-394	1891	21	file	file	VERB
ftr-394	1891	22	a	a	DET
ftr-394	1891	23	joint	joint	ADJ
ftr-394	1891	24	return	return	NOUN
ftr-394	1891	25	.	.	PUNCT
ftr-394	1892	1	each	each	DET
ftr-394	1892	2	spouse	spouse	NOUN
ftr-394	1892	3	is	be	AUX
ftr-394	1892	4	required	require	VERB
ftr-394	1892	5	to	to	PART
ftr-394	1892	6	report	report	VERB
ftr-394	1892	7	the	the	DET
ftr-394	1892	8	spouse	spouse	NOUN
ftr-394	1892	9	’s	’s	PART
ftr-394	1892	10	share	share	NOUN
ftr-394	1892	11	of	of	ADP
ftr-394	1892	12	income	income	NOUN
ftr-394	1892	13	and	and	CCONJ
ftr-394	1892	14	expense	expense	NOUN
ftr-394	1892	15	items	item	NOUN
ftr-394	1892	16	on	on	ADP
ftr-394	1892	17	a	a	DET
ftr-394	1892	18	separate	separate	ADJ
ftr-394	1892	19	schedule	schedule	NOUN
ftr-394	1892	20	c.	c.	NOUN
ftr-394	1892	21	each	each	DET
ftr-394	1892	22	spouse	spouse	NOUN
ftr-394	1892	23	is	be	AUX
ftr-394	1892	24	individually	individually	ADV
ftr-394	1892	25	assessed	assessed	ADJ
ftr-394	1892	26	self	self	NOUN
ftr-394	1892	27	-	-	PUNCT
ftr-394	1892	28	employment	employment	NOUN
ftr-394	1892	29	tax	tax	NOUN
ftr-394	1892	30	.	.	PUNCT
ftr-394	1893	1	i.r.c	i.r.c	NOUN
ftr-394	1893	2	.	.	PUNCT
ftr-394	1894	1	§	§	PROPN
ftr-394	1894	2	1402(a)(17	1402(a)(17	PROPN
ftr-394	1894	3	)	)	PUNCT
ftr-394	1894	4	,	,	PUNCT
ftr-394	1894	5	as	as	SCONJ
ftr-394	1894	6	amended	amend	VERB
ftr-394	1894	7	by	by	ADP
ftr-394	1894	8	the	the	DET
ftr-394	1894	9	2007	2007	NUM
ftr-394	1894	10	act	act	NOUN
ftr-394	1894	11	.	.	PUNCT
ftr-394	1895	1	note	note	NOUN
ftr-394	1895	2	that	that	PRON
ftr-394	1895	3	rev	rev	VERB
ftr-394	1895	4	.	.	PROPN
ftr-394	1896	1	proc	proc	PROPN
ftr-394	1896	2	2002	2002	NUM
ftr-394	1896	3	-	-	SYM
ftr-394	1896	4	69	69	NUM
ftr-394	1896	5	,	,	PUNCT
ftr-394	1896	6	2002	2002	NUM
ftr-394	1896	7	-	-	SYM
ftr-394	1896	8	2	2	NUM
ftr-394	1896	9	c.b	c.b	PROPN
ftr-394	1896	10	.	.	PROPN
ftr-394	1896	11	831	831	NUM
ftr-394	1896	12	,	,	PUNCT
ftr-394	1896	13	permitted	permit	VERB
ftr-394	1896	14	a	a	DET
ftr-394	1896	15	husband	husband	NOUN
ftr-394	1896	16	and	and	CCONJ
ftr-394	1896	17	wife	wife	NOUN
ftr-394	1896	18	to	to	PART
ftr-394	1896	19	treat	treat	VERB
ftr-394	1896	20	a	a	DET
ftr-394	1896	21	wholly	wholly	ADV
ftr-394	1896	22	owned	own	VERB
ftr-394	1896	23	llc	llc	NOUN
ftr-394	1896	24	held	hold	VERB
ftr-394	1896	25	as	as	ADP
ftr-394	1896	26	community	community	NOUN
ftr-394	1896	27	property	property	NOUN
ftr-394	1896	28	as	as	ADP
ftr-394	1896	29	a	a	DET
ftr-394	1896	30	disregarded	disregarded	ADJ
ftr-394	1896	31	entity	entity	NOUN
ftr-394	1896	32	.	.	PUNCT
ftr-394	1897	1	2008	2008	NUM
ftr-394	1897	2	]	]	PUNCT
ftr-394	1897	3	recent	recent	ADJ
ftr-394	1897	4	developments	development	NOUN
ftr-394	1897	5	in	in	ADP
ftr-394	1897	6	federal	federal	ADJ
ftr-394	1897	7	income	income	NOUN
ftr-394	1897	8	taxation	taxation	NOUN
ftr-394	1897	9	803	803	NUM
ftr-394	1897	10	2	2	NUM
ftr-394	1897	11	.	.	PUNCT
ftr-394	1897	12	lmsb-04	lmsb-04	PROPN
ftr-394	1897	13	-	-	PUNCT
ftr-394	1897	14	1007	1007	NUM
ftr-394	1897	15	-	-	PUNCT
ftr-394	1897	16	069	069	NUM
ftr-394	1897	17	,	,	PUNCT
ftr-394	1897	18	2007	2007	NUM
ftr-394	1897	19	tnt	tnt	PROPN
ftr-394	1897	20	202	202	NUM
ftr-394	1897	21	-	-	SYM
ftr-394	1897	22	16	16	NUM
ftr-394	1897	23	(	(	PUNCT
ftr-394	1897	24	10/18/07	10/18/07	PROPN
ftr-394	1897	25	)	)	PUNCT
ftr-394	1897	26	,	,	PUNCT
ftr-394	1897	27	reaffirming	reaffirm	VERB
ftr-394	1897	28	lmsb-04	lmsb-04	PROPN
ftr-394	1897	29	-	-	PUNCT
ftr-394	1897	30	1106	1106	NUM
ftr-394	1897	31	-	-	PUNCT
ftr-394	1897	32	016	016	NUM
ftr-394	1897	33	(	(	PUNCT
ftr-394	1897	34	10/28/06	10/28/06	NUM
ftr-394	1897	35	)	)	PUNCT
ftr-394	1897	36	.	.	PUNCT
ftr-394	1898	1	the	the	DET
ftr-394	1898	2	§	§	PROPN
ftr-394	1898	3	118	118	NUM
ftr-394	1898	4	exclusion	exclusion	NOUN
ftr-394	1898	5	from	from	ADP
ftr-394	1898	6	income	income	NOUN
ftr-394	1898	7	for	for	ADP
ftr-394	1898	8	nonshareholder	nonshareholder	NOUN
ftr-394	1898	9	contributions	contribution	NOUN
ftr-394	1898	10	to	to	ADP
ftr-394	1898	11	the	the	DET
ftr-394	1898	12	capital	capital	NOUN
ftr-394	1898	13	of	of	ADP
ftr-394	1898	14	a	a	DET
ftr-394	1898	15	corporation	corporation	NOUN
ftr-394	1898	16	does	do	AUX
ftr-394	1898	17	not	not	PART
ftr-394	1898	18	apply	apply	VERB
ftr-394	1898	19	to	to	ADP
ftr-394	1898	20	partnerships	partnership	NOUN
ftr-394	1898	21	.	.	PUNCT
ftr-394	1899	1	the	the	DET
ftr-394	1899	2	directive	directive	NOUN
ftr-394	1899	3	contains	contain	VERB
ftr-394	1899	4	the	the	DET
ftr-394	1899	5	following	follow	VERB
ftr-394	1899	6	admonition	admonition	NOUN
ftr-394	1899	7	,	,	PUNCT
ftr-394	1899	8	“	"	PUNCT
ftr-394	1899	9	this	this	DET
ftr-394	1899	10	directive	directive	NOUN
ftr-394	1899	11	is	be	AUX
ftr-394	1899	12	not	not	PART
ftr-394	1899	13	an	an	DET
ftr-394	1899	14	official	official	ADJ
ftr-394	1899	15	pronouncement	pronouncement	NOUN
ftr-394	1899	16	of	of	ADP
ftr-394	1899	17	law	law	NOUN
ftr-394	1899	18	,	,	PUNCT
ftr-394	1899	19	and	and	CCONJ
ftr-394	1899	20	can	can	AUX
ftr-394	1899	21	not	not	PART
ftr-394	1899	22	be	be	AUX
ftr-394	1899	23	used	use	VERB
ftr-394	1899	24	,	,	PUNCT
ftr-394	1899	25	cited	cite	VERB
ftr-394	1899	26	,	,	PUNCT
ftr-394	1899	27	or	or	CCONJ
ftr-394	1899	28	relied	rely	VERB
ftr-394	1899	29	upon	upon	SCONJ
ftr-394	1899	30	as	as	ADV
ftr-394	1899	31	such	such	ADJ
ftr-394	1899	32	.	.	PUNCT
ftr-394	1899	33	”	"	PUNCT
ftr-394	1900	1	b.	b.	PROPN
ftr-394	1900	2	allocations	allocation	NOUN
ftr-394	1900	3	of	of	ADP
ftr-394	1900	4	distributive	distributive	ADJ
ftr-394	1900	5	share	share	NOUN
ftr-394	1900	6	,	,	PUNCT
ftr-394	1900	7	partnership	partnership	NOUN
ftr-394	1900	8	debt	debt	NOUN
ftr-394	1900	9	,	,	PUNCT
ftr-394	1900	10	and	and	CCONJ
ftr-394	1900	11	outside	outside	ADJ
ftr-394	1900	12	basis	basis	NOUN
ftr-394	1900	13	1	1	NUM
ftr-394	1900	14	.	.	X
ftr-394	1900	15	partnership	partnership	NOUN
ftr-394	1900	16	deductions	deduction	NOUN
ftr-394	1900	17	are	be	AUX
ftr-394	1900	18	in	in	ADP
ftr-394	1900	19	the	the	DET
ftr-394	1900	20	proof	proof	NOUN
ftr-394	1900	21	,	,	PUNCT
ftr-394	1900	22	and	and	CCONJ
ftr-394	1900	23	that	that	PRON
ftr-394	1900	24	was	be	AUX
ftr-394	1900	25	lacking	lack	VERB
ftr-394	1900	26	when	when	SCONJ
ftr-394	1900	27	taxpayer	taxpayer	NOUN
ftr-394	1900	28	fired	fire	VERB
ftr-394	1900	29	employees	employee	NOUN
ftr-394	1900	30	during	during	ADP
ftr-394	1900	31	chinese	chinese	ADJ
ftr-394	1900	32	new	new	ADJ
ftr-394	1900	33	year	year	NOUN
ftr-394	1900	34	.	.	PUNCT
ftr-394	1901	1	chong	chong	PROPN
ftr-394	1901	2	v.	v.	PROPN
ftr-394	1901	3	commissioner	commissioner	PROPN
ftr-394	1901	4	,	,	PUNCT
ftr-394	1901	5	t.c	t.c	PROPN
ftr-394	1901	6	.	.	PROPN
ftr-394	1901	7	memo	memo	NOUN
ftr-394	1901	8	.	.	PUNCT
ftr-394	1902	1	2007	2007	NUM
ftr-394	1902	2	-	-	SYM
ftr-394	1902	3	12	12	NUM
ftr-394	1902	4	(	(	PUNCT
ftr-394	1902	5	1/17/07	1/17/07	NUM
ftr-394	1902	6	)	)	PUNCT
ftr-394	1902	7	.	.	PUNCT
ftr-394	1903	1	yung	yung	PROPN
ftr-394	1903	2	chong	chong	PROPN
ftr-394	1903	3	,	,	PUNCT
ftr-394	1903	4	a	a	DET
ftr-394	1903	5	full	full	ADJ
ftr-394	1903	6	-	-	PUNCT
ftr-394	1903	7	time	time	NOUN
ftr-394	1903	8	federal	federal	PROPN
ftr-394	1903	9	express	express	PROPN
ftr-394	1903	10	driver	driver	NOUN
ftr-394	1903	11	,	,	PUNCT
ftr-394	1903	12	formed	form	VERB
ftr-394	1903	13	a	a	DET
ftr-394	1903	14	partnership	partnership	NOUN
ftr-394	1903	15	with	with	ADP
ftr-394	1903	16	his	his	PRON
ftr-394	1903	17	brother	brother	NOUN
ftr-394	1903	18	,	,	PUNCT
ftr-394	1903	19	lok	lok	PROPN
ftr-394	1903	20	chong	chong	PROPN
ftr-394	1903	21	,	,	PUNCT
ftr-394	1903	22	an	an	DET
ftr-394	1903	23	australian	australian	ADJ
ftr-394	1903	24	citizen	citizen	NOUN
ftr-394	1903	25	.	.	PUNCT
ftr-394	1904	1	at	at	ADP
ftr-394	1904	2	first	first	ADV
ftr-394	1904	3	the	the	DET
ftr-394	1904	4	partnership	partnership	NOUN
ftr-394	1904	5	successfully	successfully	ADV
ftr-394	1904	6	exported	export	VERB
ftr-394	1904	7	chicken	chicken	NOUN
ftr-394	1904	8	parts	part	NOUN
ftr-394	1904	9	from	from	ADP
ftr-394	1904	10	the	the	DET
ftr-394	1904	11	united	united	PROPN
ftr-394	1904	12	states	states	PROPN
ftr-394	1904	13	to	to	ADP
ftr-394	1904	14	china	china	PROPN
ftr-394	1904	15	,	,	PUNCT
ftr-394	1904	16	but	but	CCONJ
ftr-394	1904	17	when	when	SCONJ
ftr-394	1904	18	suppliers	supplier	NOUN
ftr-394	1904	19	began	begin	VERB
ftr-394	1904	20	exporting	export	VERB
ftr-394	1904	21	directly	directly	ADV
ftr-394	1904	22	the	the	DET
ftr-394	1904	23	chicken	chicken	NOUN
ftr-394	1904	24	parts	part	NOUN
ftr-394	1904	25	business	business	NOUN
ftr-394	1904	26	dried	dry	VERB
ftr-394	1904	27	up	up	ADP
ftr-394	1904	28	so	so	SCONJ
ftr-394	1904	29	the	the	DET
ftr-394	1904	30	chong	chong	PROPN
ftr-394	1904	31	brothers	brother	NOUN
ftr-394	1904	32	began	begin	VERB
ftr-394	1904	33	exporting	export	VERB
ftr-394	1904	34	australian	australian	ADJ
ftr-394	1904	35	dairy	dairy	NOUN
ftr-394	1904	36	products	product	NOUN
ftr-394	1904	37	,	,	PUNCT
ftr-394	1904	38	western	western	ADJ
ftr-394	1904	39	beef	beef	NOUN
ftr-394	1904	40	,	,	PUNCT
ftr-394	1904	41	and	and	CCONJ
ftr-394	1904	42	mexican	mexican	ADJ
ftr-394	1904	43	food	food	NOUN
ftr-394	1904	44	to	to	ADP
ftr-394	1904	45	china	china	PROPN
ftr-394	1904	46	.	.	PUNCT
ftr-394	1905	1	when	when	SCONJ
ftr-394	1905	2	they	they	PRON
ftr-394	1905	3	discovered	discover	VERB
ftr-394	1905	4	that	that	SCONJ
ftr-394	1905	5	some	some	PRON
ftr-394	1905	6	of	of	ADP
ftr-394	1905	7	their	their	PRON
ftr-394	1905	8	chinese	chinese	ADJ
ftr-394	1905	9	employees	employee	NOUN
ftr-394	1905	10	were	be	AUX
ftr-394	1905	11	competing	compete	VERB
ftr-394	1905	12	with	with	ADP
ftr-394	1905	13	them	they	PRON
ftr-394	1905	14	by	by	ADP
ftr-394	1905	15	importing	import	VERB
ftr-394	1905	16	yogurt	yogurt	PROPN
ftr-394	1905	17	from	from	ADP
ftr-394	1905	18	france	france	PROPN
ftr-394	1905	19	,	,	PUNCT
ftr-394	1905	20	the	the	DET
ftr-394	1905	21	chong	chong	PROPN
ftr-394	1905	22	brothers	brother	NOUN
ftr-394	1905	23	made	make	VERB
ftr-394	1905	24	the	the	DET
ftr-394	1905	25	mistake	mistake	NOUN
ftr-394	1905	26	of	of	ADP
ftr-394	1905	27	firing	fire	VERB
ftr-394	1905	28	employees	employee	NOUN
ftr-394	1905	29	during	during	ADP
ftr-394	1905	30	the	the	DET
ftr-394	1905	31	chinese	chinese	ADJ
ftr-394	1905	32	new	new	ADJ
ftr-394	1905	33	year	year	NOUN
ftr-394	1905	34	,	,	PUNCT
ftr-394	1905	35	a	a	DET
ftr-394	1905	36	cultural	cultural	ADJ
ftr-394	1905	37	taboo	taboo	NOUN
ftr-394	1905	38	.	.	PUNCT
ftr-394	1906	1	in	in	ADP
ftr-394	1906	2	retaliation	retaliation	NOUN
ftr-394	1906	3	the	the	DET
ftr-394	1906	4	fired	fire	VERB
ftr-394	1906	5	employees	employee	NOUN
ftr-394	1906	6	ransacked	ransack	VERB
ftr-394	1906	7	the	the	DET
ftr-394	1906	8	business	business	NOUN
ftr-394	1906	9	,	,	PUNCT
ftr-394	1906	10	destroying	destroy	VERB
ftr-394	1906	11	business	business	NOUN
ftr-394	1906	12	records	record	NOUN
ftr-394	1906	13	in	in	ADP
ftr-394	1906	14	the	the	DET
ftr-394	1906	15	process	process	NOUN
ftr-394	1906	16	.	.	PUNCT
ftr-394	1907	1	the	the	DET
ftr-394	1907	2	tax	tax	NOUN
ftr-394	1907	3	court	court	NOUN
ftr-394	1907	4	found	find	VERB
ftr-394	1907	5	that	that	SCONJ
ftr-394	1907	6	a	a	DET
ftr-394	1907	7	partnership	partnership	NOUN
ftr-394	1907	8	existed	exist	VERB
ftr-394	1907	9	between	between	ADP
ftr-394	1907	10	yung	yung	NOUN
ftr-394	1907	11	cong	cong	NOUN
ftr-394	1907	12	and	and	CCONJ
ftr-394	1907	13	lok	lok	PROPN
ftr-394	1907	14	chong	chong	PROPN
ftr-394	1907	15	,	,	PUNCT
ftr-394	1907	16	but	but	CCONJ
ftr-394	1907	17	disallowed	disallow	VERB
ftr-394	1907	18	the	the	DET
ftr-394	1907	19	taxpayer	taxpayer	NOUN
ftr-394	1907	20	’s	’s	PART
ftr-394	1907	21	claimed	claim	VERB
ftr-394	1907	22	$	$	SYM
ftr-394	1907	23	40,000	40,000	NUM
ftr-394	1907	24	of	of	ADP
ftr-394	1907	25	partnership	partnership	NOUN
ftr-394	1907	26	loss	loss	NOUN
ftr-394	1907	27	because	because	SCONJ
ftr-394	1907	28	the	the	DET
ftr-394	1907	29	taxpayer	taxpayer	NOUN
ftr-394	1907	30	was	be	AUX
ftr-394	1907	31	unable	unable	ADJ
ftr-394	1907	32	to	to	PART
ftr-394	1907	33	substantiate	substantiate	VERB
ftr-394	1907	34	the	the	DET
ftr-394	1907	35	loss	loss	NOUN
ftr-394	1907	36	with	with	ADP
ftr-394	1907	37	adequate	adequate	ADJ
ftr-394	1907	38	records	record	NOUN
ftr-394	1907	39	,	,	PUNCT
ftr-394	1907	40	nor	nor	CCONJ
ftr-394	1907	41	was	be	AUX
ftr-394	1907	42	the	the	DET
ftr-394	1907	43	taxpayer	taxpayer	NOUN
ftr-394	1907	44	able	able	ADJ
ftr-394	1907	45	to	to	PART
ftr-394	1907	46	reconstruct	reconstruct	VERB
ftr-394	1907	47	the	the	DET
ftr-394	1907	48	claimed	claim	VERB
ftr-394	1907	49	losses	loss	NOUN
ftr-394	1907	50	,	,	PUNCT
ftr-394	1907	51	due	due	ADJ
ftr-394	1907	52	in	in	ADP
ftr-394	1907	53	large	large	ADJ
ftr-394	1907	54	part	part	NOUN
ftr-394	1907	55	to	to	ADP
ftr-394	1907	56	his	his	PRON
ftr-394	1907	57	brother	brother	NOUN
ftr-394	1907	58	’s	’s	PART
ftr-394	1907	59	informal	informal	ADJ
ftr-394	1907	60	record	record	NOUN
ftr-394	1907	61	keeping	keeping	NOUN
ftr-394	1907	62	.	.	PUNCT
ftr-394	1908	1	in	in	ADP
ftr-394	1908	2	addition	addition	NOUN
ftr-394	1908	3	,	,	PUNCT
ftr-394	1908	4	the	the	DET
ftr-394	1908	5	taxpayer	taxpayer	NOUN
ftr-394	1908	6	was	be	AUX
ftr-394	1908	7	unable	unable	ADJ
ftr-394	1908	8	to	to	PART
ftr-394	1908	9	establish	establish	VERB
ftr-394	1908	10	his	his	PRON
ftr-394	1908	11	basis	basis	NOUN
ftr-394	1908	12	in	in	ADP
ftr-394	1908	13	his	his	PRON
ftr-394	1908	14	partnership	partnership	NOUN
ftr-394	1908	15	interest	interest	NOUN
ftr-394	1908	16	for	for	ADP
ftr-394	1908	17	purposes	purpose	NOUN
ftr-394	1908	18	of	of	ADP
ftr-394	1908	19	§	§	PROPN
ftr-394	1908	20	704(d	704(d	PROPN
ftr-394	1908	21	)	)	PUNCT
ftr-394	1908	22	.	.	PUNCT
ftr-394	1909	1	•	•	NUM
ftr-394	1909	2	note	note	VERB
ftr-394	1909	3	that	that	SCONJ
ftr-394	1909	4	this	this	DET
ftr-394	1909	5	case	case	NOUN
ftr-394	1909	6	has	have	VERB
ftr-394	1909	7	a	a	DET
ftr-394	1909	8	moral	moral	NOUN
ftr-394	1909	9	:	:	PUNCT
ftr-394	1909	10	do	do	AUX
ftr-394	1909	11	n’t	not	PART
ftr-394	1909	12	fire	fire	VERB
ftr-394	1909	13	employees	employee	NOUN
ftr-394	1909	14	during	during	ADP
ftr-394	1909	15	the	the	DET
ftr-394	1909	16	chinese	chinese	ADJ
ftr-394	1909	17	new	new	ADJ
ftr-394	1909	18	year	year	NOUN
ftr-394	1909	19	lest	lest	SCONJ
ftr-394	1909	20	bad	bad	ADJ
ftr-394	1909	21	things	thing	NOUN
ftr-394	1909	22	happen	happen	VERB
ftr-394	1909	23	to	to	ADP
ftr-394	1909	24	your	your	PRON
ftr-394	1909	25	tax	tax	NOUN
ftr-394	1909	26	benefits	benefit	NOUN
ftr-394	1909	27	.	.	PUNCT
ftr-394	1910	1	2	2	X
ftr-394	1910	2	.	.	X
ftr-394	1910	3	burke	burke	PROPN
ftr-394	1910	4	v.	v.	PROPN
ftr-394	1910	5	commissioner	commissioner	PROPN
ftr-394	1910	6	,	,	PUNCT
ftr-394	1910	7	485	485	NUM
ftr-394	1910	8	f.3d	f.3d	NUM
ftr-394	1910	9	171	171	NUM
ftr-394	1910	10	(	(	PUNCT
ftr-394	1910	11	1st	1st	ADJ
ftr-394	1910	12	cir	cir	NOUN
ftr-394	1910	13	.	.	PUNCT
ftr-394	1911	1	5/4/07	5/4/07	NUM
ftr-394	1911	2	)	)	PUNCT
ftr-394	1911	3	.	.	PUNCT
ftr-394	1912	1	the	the	DET
ftr-394	1912	2	first	first	ADJ
ftr-394	1912	3	circuit	circuit	NOUN
ftr-394	1912	4	affirmed	affirm	VERB
ftr-394	1912	5	a	a	DET
ftr-394	1912	6	summary	summary	NOUN
ftr-394	1912	7	judgment	judgment	NOUN
ftr-394	1912	8	in	in	ADP
ftr-394	1912	9	the	the	DET
ftr-394	1912	10	tax	tax	NOUN
ftr-394	1912	11	court	court	NOUN
ftr-394	1912	12	,	,	PUNCT
ftr-394	1912	13	burke	burke	PROPN
ftr-394	1912	14	v.	v.	PROPN
ftr-394	1912	15	commissioner	commissioner	PROPN
ftr-394	1912	16	,	,	PUNCT
ftr-394	1912	17	t.c	t.c	PROPN
ftr-394	1912	18	.	.	PROPN
ftr-394	1912	19	memo	memo	NOUN
ftr-394	1912	20	.	.	PUNCT
ftr-394	1913	1	2005	2005	NUM
ftr-394	1913	2	-	-	SYM
ftr-394	1913	3	297	297	NUM
ftr-394	1913	4	(	(	PUNCT
ftr-394	1913	5	12/27/05	12/27/05	NUM
ftr-394	1913	6	)	)	PUNCT
ftr-394	1913	7	,	,	PUNCT
ftr-394	1913	8	holding	hold	VERB
ftr-394	1913	9	that	that	SCONJ
ftr-394	1913	10	a	a	DET
ftr-394	1913	11	partner	partner	NOUN
ftr-394	1913	12	is	be	AUX
ftr-394	1913	13	taxable	taxable	ADJ
ftr-394	1913	14	on	on	ADP
ftr-394	1913	15	the	the	DET
ftr-394	1913	16	partner	partner	NOUN
ftr-394	1913	17	’s	’s	PART
ftr-394	1913	18	distributive	distributive	ADJ
ftr-394	1913	19	share	share	NOUN
ftr-394	1913	20	of	of	ADP
ftr-394	1913	21	partnership	partnership	NOUN
ftr-394	1913	22	income	income	NOUN
ftr-394	1913	23	notwithstanding	notwithstanding	ADP
ftr-394	1913	24	the	the	DET
ftr-394	1913	25	fact	fact	NOUN
ftr-394	1913	26	that	that	SCONJ
ftr-394	1913	27	the	the	DET
ftr-394	1913	28	partnership	partnership	NOUN
ftr-394	1913	29	income	income	NOUN
ftr-394	1913	30	is	be	AUX
ftr-394	1913	31	held	hold	VERB
ftr-394	1913	32	in	in	ADP
ftr-394	1913	33	an	an	DET
ftr-394	1913	34	escrow	escrow	NOUN
ftr-394	1913	35	,	,	PUNCT
ftr-394	1913	36	and	and	CCONJ
ftr-394	1913	37	is	be	AUX
ftr-394	1913	38	not	not	PART
ftr-394	1913	39	available	available	ADJ
ftr-394	1913	40	for	for	ADP
ftr-394	1913	41	distribution	distribution	NOUN
ftr-394	1913	42	,	,	PUNCT
ftr-394	1913	43	pending	pende	VERB
ftr-394	1913	44	resolution	resolution	NOUN
ftr-394	1913	45	of	of	ADP
ftr-394	1913	46	a	a	DET
ftr-394	1913	47	dispute	dispute	NOUN
ftr-394	1913	48	between	between	ADP
ftr-394	1913	49	the	the	DET
ftr-394	1913	50	two	two	NUM
ftr-394	1913	51	individual	individual	ADJ
ftr-394	1913	52	partners	partner	NOUN
ftr-394	1913	53	.	.	PUNCT
ftr-394	1914	1	partners	partner	NOUN
ftr-394	1914	2	must	must	AUX
ftr-394	1914	3	report	report	VERB
ftr-394	1914	4	their	their	PRON
ftr-394	1914	5	share	share	NOUN
ftr-394	1914	6	of	of	ADP
ftr-394	1914	7	partnership	partnership	NOUN
ftr-394	1914	8	earnings	earning	NOUN
ftr-394	1914	9	in	in	ADP
ftr-394	1914	10	the	the	DET
ftr-394	1914	11	year	year	NOUN
ftr-394	1914	12	the	the	DET
ftr-394	1914	13	partnership	partnership	NOUN
ftr-394	1914	14	receives	receive	VERB
ftr-394	1914	15	them	they	PRON
ftr-394	1914	16	,	,	PUNCT
ftr-394	1914	17	regardless	regardless	ADV
ftr-394	1914	18	of	of	ADP
ftr-394	1914	19	when	when	SCONJ
ftr-394	1914	20	or	or	CCONJ
ftr-394	1914	21	whether	whether	SCONJ
ftr-394	1914	22	the	the	DET
ftr-394	1914	23	partners	partner	NOUN
ftr-394	1914	24	actually	actually	ADV
ftr-394	1914	25	receive	receive	VERB
ftr-394	1914	26	them	they	PRON
ftr-394	1914	27	.	.	PUNCT
ftr-394	1915	1	804	804	NUM
ftr-394	1915	2	florida	florida	PROPN
ftr-394	1915	3	tax	tax	NOUN
ftr-394	1915	4	review	review	NOUN
ftr-394	1915	5	[	[	X
ftr-394	1915	6	vol	vol	NOUN
ftr-394	1915	7	.	.	PUNCT
ftr-394	1915	8	8	8	NUM
ftr-394	1915	9	:	:	PUNCT
ftr-394	1915	10	si	si	X
ftr-394	1915	11	it	it	PRON
ftr-394	1915	12	is	be	AUX
ftr-394	1915	13	well	well	ADV
ftr-394	1915	14	settled	settle	VERB
ftr-394	1915	15	that	that	SCONJ
ftr-394	1915	16	partners	partner	NOUN
ftr-394	1915	17	’	'	PUNCT
ftr-394	1915	18	distributions	distribution	NOUN
ftr-394	1915	19	are	be	AUX
ftr-394	1915	20	taxed	tax	VERB
ftr-394	1915	21	in	in	ADP
ftr-394	1915	22	the	the	DET
ftr-394	1915	23	year	year	NOUN
ftr-394	1915	24	the	the	DET
ftr-394	1915	25	partnership	partnership	NOUN
ftr-394	1915	26	receives	receive	VERB
ftr-394	1915	27	its	its	PRON
ftr-394	1915	28	earnings	earning	NOUN
ftr-394	1915	29	,	,	PUNCT
ftr-394	1915	30	regardless	regardless	ADV
ftr-394	1915	31	of	of	ADP
ftr-394	1915	32	whether	whether	SCONJ
ftr-394	1915	33	the	the	DET
ftr-394	1915	34	partners	partner	NOUN
ftr-394	1915	35	actually	actually	ADV
ftr-394	1915	36	receive	receive	VERB
ftr-394	1915	37	their	their	PRON
ftr-394	1915	38	share	share	NOUN
ftr-394	1915	39	of	of	ADP
ftr-394	1915	40	partnership	partnership	NOUN
ftr-394	1915	41	earnings	earning	NOUN
ftr-394	1915	42	:	:	PUNCT
ftr-394	1915	43	“	"	PUNCT
ftr-394	1915	44	few	few	ADJ
ftr-394	1915	45	principles	principle	NOUN
ftr-394	1915	46	of	of	ADP
ftr-394	1915	47	partnership	partnership	NOUN
ftr-394	1915	48	taxation	taxation	NOUN
ftr-394	1915	49	are	be	AUX
ftr-394	1915	50	more	more	ADV
ftr-394	1915	51	firmly	firmly	ADV
ftr-394	1915	52	established	establish	VERB
ftr-394	1915	53	than	than	ADP
ftr-394	1915	54	that	that	PRON
ftr-394	1915	55	no	no	ADV
ftr-394	1915	56	matter	matter	ADV
ftr-394	1915	57	the	the	DET
ftr-394	1915	58	reason	reason	NOUN
ftr-394	1915	59	for	for	ADP
ftr-394	1915	60	nondistribution	nondistribution	NOUN
ftr-394	1915	61	each	each	DET
ftr-394	1915	62	partner	partner	NOUN
ftr-394	1915	63	must	must	AUX
ftr-394	1915	64	pay	pay	VERB
ftr-394	1915	65	taxes	taxis	NOUN
ftr-394	1915	66	on	on	ADP
ftr-394	1915	67	his	his	PRON
ftr-394	1915	68	distributive	distributive	ADJ
ftr-394	1915	69	share	share	NOUN
ftr-394	1915	70	.	.	PUNCT
ftr-394	1915	71	”	"	PUNCT
ftr-394	1916	1	…	…	PUNCT
ftr-394	1916	2	reg	reg	X
ftr-394	1916	3	.	.	PUNCT
ftr-394	1917	1	§	§	PROPN
ftr-394	1917	2	1.702	1.702	NUM
ftr-394	1917	3	-	-	SYM
ftr-394	1917	4	1	1	NUM
ftr-394	1917	5	(	(	PUNCT
ftr-394	1917	6	providing	provide	VERB
ftr-394	1917	7	that	that	SCONJ
ftr-394	1917	8	a	a	DET
ftr-394	1917	9	partner	partner	NOUN
ftr-394	1917	10	must	must	AUX
ftr-394	1917	11	separately	separately	ADV
ftr-394	1917	12	account	account	VERB
ftr-394	1917	13	for	for	ADP
ftr-394	1917	14	his	his	PRON
ftr-394	1917	15	distributive	distributive	ADJ
ftr-394	1917	16	share	share	NOUN
ftr-394	1917	17	of	of	ADP
ftr-394	1917	18	partnership	partnership	NOUN
ftr-394	1917	19	income	income	NOUN
ftr-394	1917	20	“	"	PUNCT
ftr-394	1917	21	whether	whether	SCONJ
ftr-394	1917	22	or	or	CCONJ
ftr-394	1917	23	not	not	PART
ftr-394	1917	24	distributed	distribute	VERB
ftr-394	1917	25	”	"	PUNCT
ftr-394	1917	26	)	)	PUNCT
ftr-394	1917	27	.	.	PUNCT
ftr-394	1918	1	consistent	consistent	ADJ
ftr-394	1918	2	with	with	ADP
ftr-394	1918	3	this	this	DET
ftr-394	1918	4	long	long	ADV
ftr-394	1918	5	-	-	PUNCT
ftr-394	1918	6	standing	stand	VERB
ftr-394	1918	7	principle	principle	NOUN
ftr-394	1918	8	,	,	PUNCT
ftr-394	1918	9	courts	court	NOUN
ftr-394	1918	10	have	have	AUX
ftr-394	1918	11	uniformly	uniformly	ADV
ftr-394	1918	12	held	hold	VERB
ftr-394	1918	13	that	that	SCONJ
ftr-394	1918	14	partners	partner	NOUN
ftr-394	1918	15	must	must	AUX
ftr-394	1918	16	currently	currently	ADV
ftr-394	1918	17	recognize	recognize	VERB
ftr-394	1918	18	in	in	ADP
ftr-394	1918	19	their	their	PRON
ftr-394	1918	20	individual	individual	ADJ
ftr-394	1918	21	incomes	income	NOUN
ftr-394	1918	22	their	their	PRON
ftr-394	1918	23	proportionate	proportionate	ADJ
ftr-394	1918	24	shares	share	NOUN
ftr-394	1918	25	of	of	ADP
ftr-394	1918	26	partnership	partnership	NOUN
ftr-394	1918	27	income	income	NOUN
ftr-394	1918	28	,	,	PUNCT
ftr-394	1918	29	even	even	ADV
ftr-394	1918	30	if	if	SCONJ
ftr-394	1918	31	the	the	DET
ftr-394	1918	32	partnership	partnership	NOUN
ftr-394	1918	33	income	income	NOUN
ftr-394	1918	34	was	be	AUX
ftr-394	1918	35	not	not	PART
ftr-394	1918	36	actually	actually	ADV
ftr-394	1918	37	distributed	distribute	VERB
ftr-394	1918	38	to	to	ADP
ftr-394	1918	39	them	they	PRON
ftr-394	1918	40	for	for	ADP
ftr-394	1918	41	any	any	DET
ftr-394	1918	42	reason	reason	NOUN
ftr-394	1918	43	,	,	PUNCT
ftr-394	1918	44	including	include	VERB
ftr-394	1918	45	disputes	dispute	NOUN
ftr-394	1918	46	,	,	PUNCT
ftr-394	1918	47	consensual	consensual	ADJ
ftr-394	1918	48	arrangements	arrangement	NOUN
ftr-394	1918	49	,	,	PUNCT
ftr-394	1918	50	ignorance	ignorance	NOUN
ftr-394	1918	51	,	,	PUNCT
ftr-394	1918	52	concealment	concealment	NOUN
ftr-394	1918	53	,	,	PUNCT
ftr-394	1918	54	or	or	CCONJ
ftr-394	1918	55	force	force	NOUN
ftr-394	1918	56	of	of	ADP
ftr-394	1918	57	law	law	NOUN
ftr-394	1918	58	.	.	PUNCT
ftr-394	1919	1	(	(	PUNCT
ftr-394	1919	2	citations	citation	NOUN
ftr-394	1919	3	omitted	omit	VERB
ftr-394	1919	4	)	)	PUNCT
ftr-394	1919	5	.	.	PUNCT
ftr-394	1920	1	3	3	X
ftr-394	1920	2	.	.	X
ftr-394	1920	3	rev	rev	PROPN
ftr-394	1920	4	.	.	PROPN
ftr-394	1920	5	proc	proc	PROPN
ftr-394	1920	6	.	.	PUNCT
ftr-394	1921	1	2007	2007	NUM
ftr-394	1921	2	-	-	SYM
ftr-394	1921	3	59	59	NUM
ftr-394	1921	4	,	,	PUNCT
ftr-394	1921	5	2007	2007	NUM
ftr-394	1921	6	-	-	SYM
ftr-394	1921	7	40	40	NUM
ftr-394	1921	8	i.r.b	i.r.b	NOUN
ftr-394	1921	9	.	.	PUNCT
ftr-394	1922	1	745	745	NUM
ftr-394	1922	2	(	(	PUNCT
ftr-394	1922	3	10/1/07	10/1/07	NUM
ftr-394	1922	4	)	)	PUNCT
ftr-394	1922	5	.	.	PUNCT
ftr-394	1923	1	this	this	DET
ftr-394	1923	2	revenue	revenue	NOUN
ftr-394	1923	3	procedure	procedure	NOUN
ftr-394	1923	4	grants	grant	VERB
ftr-394	1923	5	permission	permission	NOUN
ftr-394	1923	6	to	to	ADP
ftr-394	1923	7	a	a	DET
ftr-394	1923	8	“	"	PUNCT
ftr-394	1923	9	qualified	qualified	ADJ
ftr-394	1923	10	partnership	partnership	NOUN
ftr-394	1923	11	”	"	PUNCT
ftr-394	1923	12	to	to	PART
ftr-394	1923	13	aggregate	aggregate	VERB
ftr-394	1923	14	built	build	VERB
ftr-394	1923	15	-	-	PUNCT
ftr-394	1923	16	in	in	ADP
ftr-394	1923	17	gains	gain	NOUN
ftr-394	1923	18	and	and	CCONJ
ftr-394	1923	19	losses	loss	NOUN
ftr-394	1923	20	from	from	ADP
ftr-394	1923	21	“	"	PUNCT
ftr-394	1923	22	qualified	qualified	ADJ
ftr-394	1923	23	financial	financial	ADJ
ftr-394	1923	24	assets	asset	NOUN
ftr-394	1923	25	”	"	PUNCT
ftr-394	1923	26	for	for	ADP
ftr-394	1923	27	purposes	purpose	NOUN
ftr-394	1923	28	of	of	ADP
ftr-394	1923	29	making	make	VERB
ftr-394	1923	30	reverse	reverse	ADJ
ftr-394	1923	31	allocations	allocation	NOUN
ftr-394	1923	32	of	of	ADP
ftr-394	1923	33	recognized	recognize	VERB
ftr-394	1923	34	gains	gain	NOUN
ftr-394	1923	35	and	and	CCONJ
ftr-394	1923	36	losses	loss	NOUN
ftr-394	1923	37	under	under	ADP
ftr-394	1923	38	§	§	PROPN
ftr-394	1923	39	704(c	704(c	PROPN
ftr-394	1923	40	)	)	PUNCT
ftr-394	1923	41	principles	principle	NOUN
ftr-394	1923	42	.	.	PUNCT
ftr-394	1924	1	a	a	DET
ftr-394	1924	2	management	management	NOUN
ftr-394	1924	3	or	or	CCONJ
ftr-394	1924	4	investment	investment	NOUN
ftr-394	1924	5	partnership	partnership	NOUN
ftr-394	1924	6	is	be	AUX
ftr-394	1924	7	permitted	permit	VERB
ftr-394	1924	8	by	by	ADP
ftr-394	1924	9	reg	reg	NOUN
ftr-394	1924	10	.	.	PUNCT
ftr-394	1925	1	§	§	PROPN
ftr-394	1925	2	1.704	1.704	NUM
ftr-394	1925	3	-	-	SYM
ftr-394	1925	4	3(e)(3	3(e)(3	NUM
ftr-394	1925	5	)	)	PUNCT
ftr-394	1925	6	to	to	PART
ftr-394	1925	7	aggregate	aggregate	VERB
ftr-394	1925	8	built	build	VERB
ftr-394	1925	9	-	-	PUNCT
ftr-394	1925	10	in	in	ADP
ftr-394	1925	11	gains	gain	NOUN
ftr-394	1925	12	and	and	CCONJ
ftr-394	1925	13	losses	loss	NOUN
ftr-394	1925	14	from	from	ADP
ftr-394	1925	15	qualified	qualified	ADJ
ftr-394	1925	16	financial	financial	ADJ
ftr-394	1925	17	assets	asset	NOUN
ftr-394	1925	18	,	,	PUNCT
ftr-394	1925	19	rather	rather	ADV
ftr-394	1925	20	than	than	ADP
ftr-394	1925	21	follow	follow	VERB
ftr-394	1925	22	the	the	DET
ftr-394	1925	23	normal	normal	ADJ
ftr-394	1925	24	property	property	NOUN
ftr-394	1925	25	-	-	PUNCT
ftr-394	1925	26	by	by	ADP
ftr-394	1925	27	-	-	PUNCT
ftr-394	1925	28	property	property	NOUN
ftr-394	1925	29	approach	approach	NOUN
ftr-394	1925	30	required	require	VERB
ftr-394	1925	31	by	by	ADP
ftr-394	1925	32	regulations	regulation	NOUN
ftr-394	1925	33	.	.	PUNCT
ftr-394	1926	1	the	the	DET
ftr-394	1926	2	automatic	automatic	ADJ
ftr-394	1926	3	permission	permission	NOUN
ftr-394	1926	4	to	to	PART
ftr-394	1926	5	aggregate	aggregate	VERB
ftr-394	1926	6	built	build	VERB
ftr-394	1926	7	-	-	PUNCT
ftr-394	1926	8	in	in	ADP
ftr-394	1926	9	gains	gain	NOUN
ftr-394	1926	10	and	and	CCONJ
ftr-394	1926	11	losses	loss	NOUN
ftr-394	1926	12	is	be	AUX
ftr-394	1926	13	granted	grant	VERB
ftr-394	1926	14	to	to	ADP
ftr-394	1926	15	a	a	DET
ftr-394	1926	16	qualified	qualified	ADJ
ftr-394	1926	17	partnership	partnership	NOUN
ftr-394	1926	18	,	,	PUNCT
ftr-394	1926	19	which	which	PRON
ftr-394	1926	20	is	be	AUX
ftr-394	1926	21	a	a	DET
ftr-394	1926	22	partnership	partnership	NOUN
ftr-394	1926	23	that	that	PRON
ftr-394	1926	24	allocates	allocate	VERB
ftr-394	1926	25	gains	gain	NOUN
ftr-394	1926	26	and	and	CCONJ
ftr-394	1926	27	losses	loss	NOUN
ftr-394	1926	28	in	in	ADP
ftr-394	1926	29	proportion	proportion	NOUN
ftr-394	1926	30	to	to	ADP
ftr-394	1926	31	the	the	DET
ftr-394	1926	32	partners	partner	NOUN
ftr-394	1926	33	’	’	PART
ftr-394	1926	34	capital	capital	NOUN
ftr-394	1926	35	accounts	account	NOUN
ftr-394	1926	36	,	,	PUNCT
ftr-394	1926	37	which	which	PRON
ftr-394	1926	38	reasonably	reasonably	ADV
ftr-394	1926	39	expects	expect	VERB
ftr-394	1926	40	to	to	PART
ftr-394	1926	41	revalue	revalue	VERB
ftr-394	1926	42	its	its	PRON
ftr-394	1926	43	assets	asset	NOUN
ftr-394	1926	44	at	at	ADP
ftr-394	1926	45	least	least	ADV
ftr-394	1926	46	four	four	NUM
ftr-394	1926	47	times	time	NOUN
ftr-394	1926	48	a	a	DET
ftr-394	1926	49	year	year	NOUN
ftr-394	1926	50	,	,	PUNCT
ftr-394	1926	51	holds	hold	VERB
ftr-394	1926	52	publicly	publicly	ADV
ftr-394	1926	53	traded	trade	VERB
ftr-394	1926	54	property	property	NOUN
ftr-394	1926	55	of	of	ADP
ftr-394	1926	56	at	at	ADV
ftr-394	1926	57	least	least	ADV
ftr-394	1926	58	90	90	NUM
ftr-394	1926	59	percent	percent	NOUN
ftr-394	1926	60	of	of	ADP
ftr-394	1926	61	its	its	PRON
ftr-394	1926	62	noncash	noncash	NOUN
ftr-394	1926	63	assets	asset	NOUN
ftr-394	1926	64	,	,	PUNCT
ftr-394	1926	65	has	have	VERB
ftr-394	1926	66	at	at	ADV
ftr-394	1926	67	least	least	ADV
ftr-394	1926	68	10	10	NUM
ftr-394	1926	69	unrelated	unrelated	ADJ
ftr-394	1926	70	partners	partner	NOUN
ftr-394	1926	71	,	,	PUNCT
ftr-394	1926	72	and	and	CCONJ
ftr-394	1926	73	will	will	AUX
ftr-394	1926	74	make	make	VERB
ftr-394	1926	75	at	at	ADP
ftr-394	1926	76	least	least	ADV
ftr-394	1926	77	200	200	NUM
ftr-394	1926	78	trades	trade	NOUN
ftr-394	1926	79	of	of	ADP
ftr-394	1926	80	financial	financial	ADJ
ftr-394	1926	81	assets	asset	NOUN
ftr-394	1926	82	during	during	ADP
ftr-394	1926	83	the	the	DET
ftr-394	1926	84	year	year	NOUN
ftr-394	1926	85	.	.	PUNCT
ftr-394	1927	1	4	4	X
ftr-394	1927	2	.	.	X
ftr-394	1927	3	irs	irs	PROPN
ftr-394	1927	4	publishes	publish	VERB
ftr-394	1927	5	a	a	DET
ftr-394	1927	6	safe	safe	ADJ
ftr-394	1927	7	-	-	PUNCT
ftr-394	1927	8	harbor	harbor	NOUN
ftr-394	1927	9	for	for	ADP
ftr-394	1927	10	allocation	allocation	NOUN
ftr-394	1927	11	of	of	ADP
ftr-394	1927	12	alternative	alternative	ADJ
ftr-394	1927	13	energy	energy	NOUN
ftr-394	1927	14	tax	tax	NOUN
ftr-394	1927	15	credits	credit	NOUN
ftr-394	1927	16	.	.	PUNCT
ftr-394	1928	1	rev	rev	PROPN
ftr-394	1928	2	.	.	PROPN
ftr-394	1928	3	proc	proc	PROPN
ftr-394	1928	4	.	.	PUNCT
ftr-394	1929	1	2007	2007	NUM
ftr-394	1929	2	-	-	SYM
ftr-394	1929	3	65	65	NUM
ftr-394	1929	4	,	,	PUNCT
ftr-394	1929	5	2007	2007	NUM
ftr-394	1929	6	-	-	SYM
ftr-394	1929	7	45	45	NUM
ftr-394	1929	8	i.r.b	i.r.b	NOUN
ftr-394	1929	9	.	.	PUNCT
ftr-394	1930	1	967	967	NUM
ftr-394	1930	2	(	(	PUNCT
ftr-394	1930	3	11/5/07	11/5/07	NUM
ftr-394	1930	4	)	)	PUNCT
ftr-394	1930	5	.	.	PUNCT
ftr-394	1931	1	section	section	NOUN
ftr-394	1931	2	45	45	NUM
ftr-394	1931	3	provides	provide	VERB
ftr-394	1931	4	a	a	DET
ftr-394	1931	5	1.5	1.5	NUM
ftr-394	1931	6	cent	cent	NOUN
ftr-394	1931	7	credit	credit	NOUN
ftr-394	1931	8	for	for	ADP
ftr-394	1931	9	each	each	DET
ftr-394	1931	10	kilowatt	kilowatt	NOUN
ftr-394	1931	11	of	of	ADP
ftr-394	1931	12	energy	energy	NOUN
ftr-394	1931	13	from	from	ADP
ftr-394	1931	14	qualified	qualified	ADJ
ftr-394	1931	15	energy	energy	NOUN
ftr-394	1931	16	sources	source	NOUN
ftr-394	1931	17	.	.	PUNCT
ftr-394	1932	1	partnership	partnership	NOUN
ftr-394	1932	2	allocations	allocation	NOUN
ftr-394	1932	3	of	of	ADP
ftr-394	1932	4	tax	tax	NOUN
ftr-394	1932	5	credits	credit	NOUN
ftr-394	1932	6	that	that	PRON
ftr-394	1932	7	do	do	AUX
ftr-394	1932	8	not	not	PART
ftr-394	1932	9	adjust	adjust	VERB
ftr-394	1932	10	partners	partner	NOUN
ftr-394	1932	11	’	'	PUNCT
ftr-394	1932	12	capital	capital	NOUN
ftr-394	1932	13	accounts	account	NOUN
ftr-394	1932	14	can	can	AUX
ftr-394	1932	15	not	not	PART
ftr-394	1932	16	have	have	VERB
ftr-394	1932	17	substantial	substantial	ADJ
ftr-394	1932	18	economic	economic	ADJ
ftr-394	1932	19	effect	effect	NOUN
ftr-394	1932	20	.	.	PUNCT
ftr-394	1933	1	reg	reg	NOUN
ftr-394	1933	2	.	.	PUNCT
ftr-394	1934	1	§	§	PROPN
ftr-394	1934	2	§	§	PROPN
ftr-394	1934	3	1.704	1.704	NUM
ftr-394	1934	4	-	-	NUM
ftr-394	1934	5	1(b)(5	1(b)(5	NUM
ftr-394	1934	6	)	)	PUNCT
ftr-394	1934	7	,	,	PUNCT
ftr-394	1934	8	ex	ex	X
ftr-394	1934	9	.	.	PUNCT
ftr-394	1935	1	(	(	PUNCT
ftr-394	1935	2	11	11	NUM
ftr-394	1935	3	)	)	PUNCT
ftr-394	1935	4	and	and	CCONJ
ftr-394	1935	5	1.704	1.704	NUM
ftr-394	1935	6	-	-	SYM
ftr-394	1935	7	1(b)(4)(ii	1(b)(4)(ii	NUM
ftr-394	1935	8	)	)	PUNCT
ftr-394	1935	9	provide	provide	VERB
ftr-394	1935	10	that	that	SCONJ
ftr-394	1935	11	credits	credit	NOUN
ftr-394	1935	12	are	be	AUX
ftr-394	1935	13	allocated	allocate	VERB
ftr-394	1935	14	in	in	ADP
ftr-394	1935	15	proportion	proportion	NOUN
ftr-394	1935	16	to	to	ADP
ftr-394	1935	17	the	the	DET
ftr-394	1935	18	allocation	allocation	NOUN
ftr-394	1935	19	of	of	ADP
ftr-394	1935	20	expenditures	expenditure	NOUN
ftr-394	1935	21	or	or	CCONJ
ftr-394	1935	22	receipts	receipt	NOUN
ftr-394	1935	23	related	relate	VERB
ftr-394	1935	24	to	to	ADP
ftr-394	1935	25	the	the	DET
ftr-394	1935	26	credit	credit	NOUN
ftr-394	1935	27	.	.	PUNCT
ftr-394	1936	1	the	the	DET
ftr-394	1936	2	revenue	revenue	NOUN
ftr-394	1936	3	procedure	procedure	NOUN
ftr-394	1936	4	indicates	indicate	VERB
ftr-394	1936	5	that	that	SCONJ
ftr-394	1936	6	the	the	DET
ftr-394	1936	7	irs	irs	PROPN
ftr-394	1936	8	will	will	AUX
ftr-394	1936	9	respect	respect	VERB
ftr-394	1936	10	allocations	allocation	NOUN
ftr-394	1936	11	of	of	ADP
ftr-394	1936	12	§	§	PROPN
ftr-394	1936	13	45	45	NUM
ftr-394	1936	14	wind	wind	NOUN
ftr-394	1936	15	energy	energy	NOUN
ftr-394	1936	16	production	production	NOUN
ftr-394	1936	17	credits	credit	NOUN
ftr-394	1936	18	under	under	ADP
ftr-394	1936	19	the	the	DET
ftr-394	1936	20	principles	principle	NOUN
ftr-394	1936	21	of	of	ADP
ftr-394	1936	22	reg	reg	NOUN
ftr-394	1936	23	.	.	PUNCT
ftr-394	1937	1	§	§	PROPN
ftr-394	1937	2	1.704	1.704	NUM
ftr-394	1937	3	-	-	SYM
ftr-394	1937	4	4(b)(4)(ii	4(b)(4)(ii	NUM
ftr-394	1937	5	)	)	PUNCT
ftr-394	1937	6	if	if	SCONJ
ftr-394	1937	7	certain	certain	ADJ
ftr-394	1937	8	conditions	condition	NOUN
ftr-394	1937	9	are	be	AUX
ftr-394	1937	10	satisfied	satisfied	ADJ
ftr-394	1937	11	:	:	PUNCT
ftr-394	1937	12	(	(	PUNCT
ftr-394	1937	13	1	1	X
ftr-394	1937	14	)	)	PUNCT
ftr-394	1937	15	the	the	DET
ftr-394	1937	16	developer	developer	NOUN
ftr-394	1937	17	must	must	AUX
ftr-394	1937	18	have	have	VERB
ftr-394	1937	19	a	a	DET
ftr-394	1937	20	minimum	minimum	ADJ
ftr-394	1937	21	one	one	NUM
ftr-394	1937	22	percent	percent	NOUN
ftr-394	1937	23	interest	interest	NOUN
ftr-394	1937	24	in	in	ADP
ftr-394	1937	25	the	the	DET
ftr-394	1937	26	partnership	partnership	NOUN
ftr-394	1937	27	2008	2008	NUM
ftr-394	1937	28	]	]	PUNCT
ftr-394	1938	1	recent	recent	ADJ
ftr-394	1938	2	developments	development	NOUN
ftr-394	1938	3	in	in	ADP
ftr-394	1938	4	federal	federal	ADJ
ftr-394	1938	5	income	income	NOUN
ftr-394	1938	6	taxation	taxation	NOUN
ftr-394	1938	7	805	805	NUM
ftr-394	1938	8	and	and	CCONJ
ftr-394	1938	9	the	the	DET
ftr-394	1938	10	investors	investor	NOUN
ftr-394	1938	11	must	must	AUX
ftr-394	1938	12	each	each	PRON
ftr-394	1938	13	have	have	VERB
ftr-394	1938	14	a	a	DET
ftr-394	1938	15	minimum	minimum	ADJ
ftr-394	1938	16	five	five	NUM
ftr-394	1938	17	percent	percent	NOUN
ftr-394	1938	18	interest	interest	NOUN
ftr-394	1938	19	in	in	ADP
ftr-394	1938	20	each	each	DET
ftr-394	1938	21	partnership	partnership	NOUN
ftr-394	1938	22	material	material	NOUN
ftr-394	1938	23	item	item	NOUN
ftr-394	1938	24	,	,	PUNCT
ftr-394	1938	25	(	(	PUNCT
ftr-394	1938	26	2	2	X
ftr-394	1938	27	)	)	PUNCT
ftr-394	1938	28	the	the	DET
ftr-394	1938	29	investor	investor	NOUN
ftr-394	1938	30	must	must	AUX
ftr-394	1938	31	maintain	maintain	VERB
ftr-394	1938	32	a	a	DET
ftr-394	1938	33	minimum	minimum	ADJ
ftr-394	1938	34	investment	investment	NOUN
ftr-394	1938	35	throughout	throughout	ADP
ftr-394	1938	36	the	the	DET
ftr-394	1938	37	project	project	NOUN
ftr-394	1938	38	equal	equal	ADJ
ftr-394	1938	39	to	to	ADP
ftr-394	1938	40	20	20	NUM
ftr-394	1938	41	percent	percent	NOUN
ftr-394	1938	42	of	of	ADP
ftr-394	1938	43	fixed	fix	VERB
ftr-394	1938	44	capital	capital	NOUN
ftr-394	1938	45	contributions	contribution	NOUN
ftr-394	1938	46	that	that	PRON
ftr-394	1938	47	is	be	AUX
ftr-394	1938	48	not	not	PART
ftr-394	1938	49	protected	protect	VERB
ftr-394	1938	50	from	from	ADP
ftr-394	1938	51	loss	loss	NOUN
ftr-394	1938	52	,	,	PUNCT
ftr-394	1938	53	(	(	PUNCT
ftr-394	1938	54	3	3	X
ftr-394	1938	55	)	)	PUNCT
ftr-394	1938	56	75	75	NUM
ftr-394	1938	57	percent	percent	NOUN
ftr-394	1938	58	of	of	ADP
ftr-394	1938	59	the	the	DET
ftr-394	1938	60	investor	investor	NOUN
ftr-394	1938	61	’s	’s	PART
ftr-394	1938	62	capital	capital	NOUN
ftr-394	1938	63	contribution	contribution	NOUN
ftr-394	1938	64	must	must	AUX
ftr-394	1938	65	be	be	AUX
ftr-394	1938	66	fixed	fix	VERB
ftr-394	1938	67	and	and	CCONJ
ftr-394	1938	68	determinable	determinable	ADJ
ftr-394	1938	69	,	,	PUNCT
ftr-394	1938	70	(	(	PUNCT
ftr-394	1938	71	4	4	X
ftr-394	1938	72	)	)	PUNCT
ftr-394	1938	73	the	the	DET
ftr-394	1938	74	developer	developer	NOUN
ftr-394	1938	75	or	or	CCONJ
ftr-394	1938	76	related	related	ADJ
ftr-394	1938	77	parties	party	NOUN
ftr-394	1938	78	may	may	AUX
ftr-394	1938	79	not	not	PART
ftr-394	1938	80	have	have	VERB
ftr-394	1938	81	a	a	DET
ftr-394	1938	82	right	right	NOUN
ftr-394	1938	83	to	to	PART
ftr-394	1938	84	purchase	purchase	VERB
ftr-394	1938	85	project	project	NOUN
ftr-394	1938	86	property	property	NOUN
ftr-394	1938	87	for	for	ADP
ftr-394	1938	88	less	less	ADJ
ftr-394	1938	89	than	than	ADP
ftr-394	1938	90	fair	fair	ADJ
ftr-394	1938	91	market	market	NOUN
ftr-394	1938	92	value	value	NOUN
ftr-394	1938	93	,	,	PUNCT
ftr-394	1938	94	and	and	CCONJ
ftr-394	1938	95	(	(	PUNCT
ftr-394	1938	96	5	5	X
ftr-394	1938	97	)	)	PUNCT
ftr-394	1938	98	the	the	DET
ftr-394	1938	99	company	company	NOUN
ftr-394	1938	100	can	can	AUX
ftr-394	1938	101	not	not	PART
ftr-394	1938	102	have	have	VERB
ftr-394	1938	103	a	a	DET
ftr-394	1938	104	fixed	fix	VERB
ftr-394	1938	105	right	right	NOUN
ftr-394	1938	106	to	to	PART
ftr-394	1938	107	cause	cause	VERB
ftr-394	1938	108	any	any	DET
ftr-394	1938	109	party	party	NOUN
ftr-394	1938	110	to	to	PART
ftr-394	1938	111	purchase	purchase	VERB
ftr-394	1938	112	project	project	NOUN
ftr-394	1938	113	property	property	NOUN
ftr-394	1938	114	(	(	PUNCT
ftr-394	1938	115	except	except	SCONJ
ftr-394	1938	116	electricity	electricity	NOUN
ftr-394	1938	117	)	)	PUNCT
ftr-394	1938	118	.	.	PUNCT
ftr-394	1939	1	a.	a.	NOUN
ftr-394	1939	2	announcement	announcement	NOUN
ftr-394	1939	3	2007	2007	NUM
ftr-394	1939	4	-	-	SYM
ftr-394	1939	5	112	112	NUM
ftr-394	1939	6	,	,	PUNCT
ftr-394	1939	7	2007	2007	NUM
ftr-394	1939	8	-	-	SYM
ftr-394	1939	9	50	50	NUM
ftr-394	1939	10	i.r.b	i.r.b	NOUN
ftr-394	1939	11	.	.	PUNCT
ftr-394	1940	1	1175	1175	NUM
ftr-394	1940	2	(	(	PUNCT
ftr-394	1940	3	12/10/07	12/10/07	PROPN
ftr-394	1940	4	)	)	PUNCT
ftr-394	1940	5	.	.	PUNCT
ftr-394	1941	1	rev	rev	PROPN
ftr-394	1941	2	.	.	PROPN
ftr-394	1941	3	proc	proc	PROPN
ftr-394	1941	4	.	.	PUNCT
ftr-394	1942	1	2007	2007	NUM
ftr-394	1942	2	-	-	SYM
ftr-394	1942	3	65	65	NUM
ftr-394	1942	4	was	be	AUX
ftr-394	1942	5	revised	revise	VERB
ftr-394	1942	6	to	to	PART
ftr-394	1942	7	clarify	clarify	VERB
ftr-394	1942	8	that	that	SCONJ
ftr-394	1942	9	the	the	DET
ftr-394	1942	10	requirements	requirement	NOUN
ftr-394	1942	11	that	that	PRON
ftr-394	1942	12	must	must	AUX
ftr-394	1942	13	be	be	AUX
ftr-394	1942	14	met	meet	VERB
ftr-394	1942	15	to	to	PART
ftr-394	1942	16	qualify	qualify	VERB
ftr-394	1942	17	for	for	ADP
ftr-394	1942	18	the	the	DET
ftr-394	1942	19	safe	safe	ADJ
ftr-394	1942	20	-	-	PUNCT
ftr-394	1942	21	harbor	harbor	NOUN
ftr-394	1942	22	are	be	AUX
ftr-394	1942	23	neither	neither	CCONJ
ftr-394	1942	24	intended	intend	VERB
ftr-394	1942	25	to	to	PART
ftr-394	1942	26	provide	provide	VERB
ftr-394	1942	27	substantive	substantive	ADJ
ftr-394	1942	28	rules	rule	NOUN
ftr-394	1942	29	nor	nor	CCONJ
ftr-394	1942	30	to	to	PART
ftr-394	1942	31	be	be	AUX
ftr-394	1942	32	used	use	VERB
ftr-394	1942	33	as	as	ADP
ftr-394	1942	34	audit	audit	NOUN
ftr-394	1942	35	guidelines	guideline	NOUN
ftr-394	1942	36	.	.	PUNCT
ftr-394	1943	1	c.	c.	NOUN
ftr-394	1943	2	distributions	distribution	NOUN
ftr-394	1943	3	and	and	CCONJ
ftr-394	1943	4	transactions	transaction	NOUN
ftr-394	1943	5	between	between	ADP
ftr-394	1943	6	the	the	DET
ftr-394	1943	7	partnership	partnership	NOUN
ftr-394	1943	8	and	and	CCONJ
ftr-394	1943	9	partners	partner	NOUN
ftr-394	1943	10	1	1	NUM
ftr-394	1943	11	.	.	PUNCT
ftr-394	1944	1	a	a	DET
ftr-394	1944	2	distribution	distribution	NOUN
ftr-394	1944	3	of	of	ADP
ftr-394	1944	4	appreciated	appreciated	ADJ
ftr-394	1944	5	property	property	NOUN
ftr-394	1944	6	to	to	ADP
ftr-394	1944	7	a	a	DET
ftr-394	1944	8	partner	partner	NOUN
ftr-394	1944	9	is	be	AUX
ftr-394	1944	10	a	a	DET
ftr-394	1944	11	nonrecognition	nonrecognition	NOUN
ftr-394	1944	12	event	event	NOUN
ftr-394	1944	13	,	,	PUNCT
ftr-394	1944	14	but	but	CCONJ
ftr-394	1944	15	a	a	DET
ftr-394	1944	16	§	§	PROPN
ftr-394	1944	17	707(c	707(c	PROPN
ftr-394	1944	18	)	)	PUNCT
ftr-394	1944	19	payment	payment	NOUN
ftr-394	1944	20	to	to	ADP
ftr-394	1944	21	a	a	DET
ftr-394	1944	22	partner	partner	NOUN
ftr-394	1944	23	of	of	ADP
ftr-394	1944	24	appreciated	appreciated	ADJ
ftr-394	1944	25	property	property	NOUN
ftr-394	1944	26	is	be	AUX
ftr-394	1944	27	a	a	DET
ftr-394	1944	28	festival	festival	NOUN
ftr-394	1944	29	of	of	ADP
ftr-394	1944	30	taxation	taxation	NOUN
ftr-394	1944	31	.	.	PUNCT
ftr-394	1945	1	rev	rev	PROPN
ftr-394	1945	2	.	.	PROPN
ftr-394	1946	1	rul	rul	PROPN
ftr-394	1946	2	.	.	PUNCT
ftr-394	1946	3	2007	2007	NUM
ftr-394	1946	4	-	-	SYM
ftr-394	1946	5	40	40	NUM
ftr-394	1946	6	,	,	PUNCT
ftr-394	1946	7	200725	200725	NUM
ftr-394	1946	8	i.r.b	i.r.b	NOUN
ftr-394	1946	9	.	.	PUNCT
ftr-394	1947	1	1426	1426	NUM
ftr-394	1947	2	(	(	PUNCT
ftr-394	1947	3	6/18/07	6/18/07	NUM
ftr-394	1947	4	)	)	PUNCT
ftr-394	1947	5	.	.	PUNCT
ftr-394	1948	1	the	the	DET
ftr-394	1948	2	irs	irs	PROPN
ftr-394	1948	3	has	have	AUX
ftr-394	1948	4	ruled	rule	VERB
ftr-394	1948	5	that	that	SCONJ
ftr-394	1948	6	the	the	DET
ftr-394	1948	7	transfer	transfer	NOUN
ftr-394	1948	8	of	of	ADP
ftr-394	1948	9	appreciated	appreciated	ADJ
ftr-394	1948	10	property	property	NOUN
ftr-394	1948	11	by	by	ADP
ftr-394	1948	12	a	a	DET
ftr-394	1948	13	partnership	partnership	NOUN
ftr-394	1948	14	to	to	ADP
ftr-394	1948	15	a	a	DET
ftr-394	1948	16	partner	partner	NOUN
ftr-394	1948	17	in	in	ADP
ftr-394	1948	18	satisfaction	satisfaction	NOUN
ftr-394	1948	19	of	of	ADP
ftr-394	1948	20	a	a	DET
ftr-394	1948	21	guaranteed	guarantee	VERB
ftr-394	1948	22	payment	payment	NOUN
ftr-394	1948	23	owed	owe	VERB
ftr-394	1948	24	to	to	ADP
ftr-394	1948	25	the	the	DET
ftr-394	1948	26	partner	partner	NOUN
ftr-394	1948	27	is	be	AUX
ftr-394	1948	28	a	a	DET
ftr-394	1948	29	sale	sale	NOUN
ftr-394	1948	30	or	or	CCONJ
ftr-394	1948	31	exchange	exchange	NOUN
ftr-394	1948	32	of	of	ADP
ftr-394	1948	33	the	the	DET
ftr-394	1948	34	property	property	NOUN
ftr-394	1948	35	by	by	ADP
ftr-394	1948	36	the	the	DET
ftr-394	1948	37	partnership	partnership	NOUN
ftr-394	1948	38	and	and	CCONJ
ftr-394	1948	39	not	not	PART
ftr-394	1948	40	a	a	DET
ftr-394	1948	41	distribution	distribution	NOUN
ftr-394	1948	42	under	under	ADP
ftr-394	1948	43	§	§	PROPN
ftr-394	1948	44	731	731	NUM
ftr-394	1948	45	.	.	PUNCT
ftr-394	1949	1	thus	thus	ADV
ftr-394	1949	2	the	the	DET
ftr-394	1949	3	partnership	partnership	NOUN
ftr-394	1949	4	is	be	AUX
ftr-394	1949	5	required	require	VERB
ftr-394	1949	6	to	to	PART
ftr-394	1949	7	recognize	recognize	VERB
ftr-394	1949	8	gain	gain	NOUN
ftr-394	1949	9	on	on	ADP
ftr-394	1949	10	the	the	DET
ftr-394	1949	11	transfer	transfer	NOUN
ftr-394	1949	12	.	.	PUNCT
ftr-394	1950	1	the	the	DET
ftr-394	1950	2	ruling	ruling	NOUN
ftr-394	1950	3	does	do	AUX
ftr-394	1950	4	not	not	PART
ftr-394	1950	5	deal	deal	VERB
ftr-394	1950	6	with	with	ADP
ftr-394	1950	7	whether	whether	SCONJ
ftr-394	1950	8	the	the	DET
ftr-394	1950	9	partnership	partnership	NOUN
ftr-394	1950	10	is	be	AUX
ftr-394	1950	11	entitled	entitle	VERB
ftr-394	1950	12	to	to	PART
ftr-394	1950	13	deduct	deduct	VERB
ftr-394	1950	14	the	the	DET
ftr-394	1950	15	value	value	NOUN
ftr-394	1950	16	of	of	ADP
ftr-394	1950	17	the	the	DET
ftr-394	1950	18	property	property	NOUN
ftr-394	1950	19	or	or	CCONJ
ftr-394	1950	20	whether	whether	SCONJ
ftr-394	1950	21	it	it	PRON
ftr-394	1950	22	must	must	AUX
ftr-394	1950	23	capitalize	capitalize	VERB
ftr-394	1950	24	that	that	DET
ftr-394	1950	25	amount	amount	NOUN
ftr-394	1950	26	,	,	PUNCT
ftr-394	1950	27	as	as	SCONJ
ftr-394	1950	28	the	the	DET
ftr-394	1950	29	case	case	NOUN
ftr-394	1950	30	may	may	AUX
ftr-394	1950	31	be	be	AUX
ftr-394	1950	32	.	.	PUNCT
ftr-394	1951	1	d.	d.	PROPN
ftr-394	1951	2	sales	sale	NOUN
ftr-394	1951	3	of	of	ADP
ftr-394	1951	4	partnership	partnership	NOUN
ftr-394	1951	5	interests	interest	NOUN
ftr-394	1951	6	,	,	PUNCT
ftr-394	1951	7	liquidations	liquidation	NOUN
ftr-394	1951	8	and	and	CCONJ
ftr-394	1951	9	mergers	merger	NOUN
ftr-394	1951	10	1	1	NUM
ftr-394	1951	11	.	.	PUNCT
ftr-394	1951	12	proposed	propose	VERB
ftr-394	1951	13	regulations	regulation	NOUN
ftr-394	1951	14	track	track	VERB
ftr-394	1951	15	built	build	VERB
ftr-394	1951	16	-	-	PUNCT
ftr-394	1951	17	in	in	ADP
ftr-394	1951	18	gain	gain	NOUN
ftr-394	1951	19	following	follow	VERB
ftr-394	1951	20	an	an	DET
ftr-394	1951	21	assets	asset	NOUN
ftr-394	1951	22	-	-	PUNCT
ftr-394	1951	23	over	over	ADP
ftr-394	1951	24	partnership	partnership	NOUN
ftr-394	1951	25	merger	merger	NOUN
ftr-394	1951	26	.	.	PUNCT
ftr-394	1952	1	reg-143397	reg-143397	PROPN
ftr-394	1952	2	-	-	PUNCT
ftr-394	1952	3	05	05	NUM
ftr-394	1952	4	,	,	PUNCT
ftr-394	1952	5	partner	partner	NOUN
ftr-394	1952	6	’s	’s	PART
ftr-394	1952	7	distributive	distributive	ADJ
ftr-394	1952	8	share	share	NOUN
ftr-394	1952	9	,	,	PUNCT
ftr-394	1952	10	72	72	NUM
ftr-394	1952	11	f.r	f.r	NOUN
ftr-394	1952	12	.	.	NOUN
ftr-394	1952	13	46932	46932	NUM
ftr-394	1952	14	(	(	PUNCT
ftr-394	1952	15	8/22/07	8/22/07	NUM
ftr-394	1952	16	)	)	PUNCT
ftr-394	1952	17	.	.	PUNCT
ftr-394	1953	1	these	these	DET
ftr-394	1953	2	proposed	propose	VERB
ftr-394	1953	3	regulations	regulation	NOUN
ftr-394	1953	4	adopt	adopt	VERB
ftr-394	1953	5	the	the	DET
ftr-394	1953	6	approach	approach	NOUN
ftr-394	1953	7	of	of	ADP
ftr-394	1953	8	rev	rev	PROPN
ftr-394	1953	9	.	.	PROPN
ftr-394	1953	10	rul	rul	PROPN
ftr-394	1953	11	.	.	PUNCT
ftr-394	1953	12	2004	2004	NUM
ftr-394	1953	13	-	-	SYM
ftr-394	1953	14	43	43	NUM
ftr-394	1953	15	,	,	PUNCT
ftr-394	1953	16	2004	2004	NUM
ftr-394	1953	17	-	-	SYM
ftr-394	1953	18	1	1	NUM
ftr-394	1953	19	c.b	c.b	PROPN
ftr-394	1953	20	.	.	PROPN
ftr-394	1953	21	842	842	NUM
ftr-394	1953	22	,	,	PUNCT
ftr-394	1953	23	revoked	revoke	VERB
ftr-394	1953	24	by	by	ADP
ftr-394	1953	25	rev	rev	PROPN
ftr-394	1953	26	.	.	PROPN
ftr-394	1953	27	rul	rul	PROPN
ftr-394	1953	28	.	.	PUNCT
ftr-394	1953	29	2005	2005	NUM
ftr-394	1953	30	-	-	SYM
ftr-394	1953	31	10	10	NUM
ftr-394	1953	32	,	,	PUNCT
ftr-394	1953	33	2005	2005	NUM
ftr-394	1953	34	-	-	SYM
ftr-394	1953	35	1	1	NUM
ftr-394	1953	36	c.b	c.b	PROPN
ftr-394	1953	37	.	.	PROPN
ftr-394	1953	38	492	492	NUM
ftr-394	1953	39	.	.	PUNCT
ftr-394	1954	1	see	see	AUX
ftr-394	1954	2	also	also	ADV
ftr-394	1954	3	notice	notice	VERB
ftr-394	1954	4	2005	2005	NUM
ftr-394	1954	5	-	-	SYM
ftr-394	1954	6	15	15	NUM
ftr-394	1954	7	,	,	PUNCT
ftr-394	1954	8	2005	2005	NUM
ftr-394	1954	9	-	-	SYM
ftr-394	1954	10	1	1	NUM
ftr-394	1954	11	c.b	c.b	PROPN
ftr-394	1954	12	.	.	PROPN
ftr-394	1954	13	527	527	NUM
ftr-394	1954	14	.	.	PUNCT
ftr-394	1955	1	in	in	ADP
ftr-394	1955	2	an	an	DET
ftr-394	1955	3	assets	asset	NOUN
ftr-394	1955	4	-	-	PUNCT
ftr-394	1955	5	over	over	ADP
ftr-394	1955	6	partnership	partnership	NOUN
ftr-394	1955	7	merger	merger	NOUN
ftr-394	1955	8	,	,	PUNCT
ftr-394	1955	9	the	the	DET
ftr-394	1955	10	merged	merged	ADJ
ftr-394	1955	11	partnership	partnership	NOUN
ftr-394	1955	12	is	be	AUX
ftr-394	1955	13	treated	treat	VERB
ftr-394	1955	14	as	as	ADP
ftr-394	1955	15	transferring	transfer	VERB
ftr-394	1955	16	its	its	PRON
ftr-394	1955	17	assets	asset	NOUN
ftr-394	1955	18	to	to	ADP
ftr-394	1955	19	the	the	DET
ftr-394	1955	20	continuing	continue	VERB
ftr-394	1955	21	partnership	partnership	NOUN
ftr-394	1955	22	in	in	ADP
ftr-394	1955	23	exchange	exchange	NOUN
ftr-394	1955	24	for	for	ADP
ftr-394	1955	25	an	an	DET
ftr-394	1955	26	interest	interest	NOUN
ftr-394	1955	27	in	in	ADP
ftr-394	1955	28	the	the	DET
ftr-394	1955	29	continuing	continue	VERB
ftr-394	1955	30	partnership	partnership	NOUN
ftr-394	1955	31	,	,	PUNCT
ftr-394	1955	32	which	which	PRON
ftr-394	1955	33	is	be	AUX
ftr-394	1955	34	then	then	ADV
ftr-394	1955	35	distributed	distribute	VERB
ftr-394	1955	36	to	to	ADP
ftr-394	1955	37	the	the	DET
ftr-394	1955	38	partners	partner	NOUN
ftr-394	1955	39	of	of	ADP
ftr-394	1955	40	the	the	DET
ftr-394	1955	41	merged	merged	ADJ
ftr-394	1955	42	partnership	partnership	NOUN
ftr-394	1955	43	in	in	ADP
ftr-394	1955	44	liquidation	liquidation	NOUN
ftr-394	1955	45	of	of	ADP
ftr-394	1955	46	the	the	DET
ftr-394	1955	47	merged	merged	ADJ
ftr-394	1955	48	partnership	partnership	NOUN
ftr-394	1955	49	.	.	PUNCT
ftr-394	1956	1	the	the	DET
ftr-394	1956	2	continuing	continue	VERB
ftr-394	1956	3	partnership	partnership	NOUN
ftr-394	1956	4	is	be	AUX
ftr-394	1956	5	the	the	DET
ftr-394	1956	6	partnership	partnership	NOUN
ftr-394	1956	7	whose	whose	DET
ftr-394	1956	8	members	member	NOUN
ftr-394	1956	9	hold	hold	VERB
ftr-394	1956	10	more	more	ADJ
ftr-394	1956	11	than	than	ADP
ftr-394	1956	12	50	50	NUM
ftr-394	1956	13	percent	percent	NOUN
ftr-394	1956	14	interests	interest	NOUN
ftr-394	1956	15	in	in	ADP
ftr-394	1956	16	the	the	DET
ftr-394	1956	17	resulting	result	VERB
ftr-394	1956	18	partnership	partnership	NOUN
ftr-394	1956	19	.	.	PUNCT
ftr-394	1957	1	section	section	PROPN
ftr-394	1957	2	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-394	1957	3	)	)	PUNCT
ftr-394	1957	4	requires	require	VERB
ftr-394	1957	5	recognition	recognition	NOUN
ftr-394	1957	6	of	of	ADP
ftr-394	1957	7	gain	gain	NOUN
ftr-394	1957	8	or	or	CCONJ
ftr-394	1957	9	loss	loss	NOUN
ftr-394	1957	10	by	by	ADP
ftr-394	1957	11	the	the	DET
ftr-394	1957	12	contributing	contribute	VERB
ftr-394	1957	13	partner	partner	NOUN
ftr-394	1957	14	on	on	ADP
ftr-394	1957	15	the	the	DET
ftr-394	1957	16	distribution	distribution	NOUN
ftr-394	1957	17	of	of	ADP
ftr-394	1957	18	property	property	NOUN
ftr-394	1957	19	contributed	contribute	VERB
ftr-394	1957	20	to	to	ADP
ftr-394	1957	21	a	a	DET
ftr-394	1957	22	partnership	partnership	NOUN
ftr-394	1957	23	within	within	ADP
ftr-394	1957	24	seven	seven	NUM
ftr-394	1957	25	years	year	NOUN
ftr-394	1957	26	of	of	ADP
ftr-394	1957	27	806	806	NUM
ftr-394	1957	28	florida	florida	PROPN
ftr-394	1957	29	tax	tax	NOUN
ftr-394	1957	30	review	review	NOUN
ftr-394	1958	1	[	[	X
ftr-394	1958	2	vol	vol	NOUN
ftr-394	1958	3	.	.	PUNCT
ftr-394	1958	4	8	8	NUM
ftr-394	1958	5	:	:	PUNCT
ftr-394	1958	6	si	si	X
ftr-394	1958	7	the	the	DET
ftr-394	1958	8	date	date	NOUN
ftr-394	1958	9	of	of	ADP
ftr-394	1958	10	contribution	contribution	NOUN
ftr-394	1958	11	.	.	PUNCT
ftr-394	1959	1	the	the	DET
ftr-394	1959	2	recognized	recognize	VERB
ftr-394	1959	3	gain	gain	NOUN
ftr-394	1959	4	is	be	AUX
ftr-394	1959	5	the	the	DET
ftr-394	1959	6	amount	amount	NOUN
ftr-394	1959	7	of	of	ADP
ftr-394	1959	8	built	build	VERB
ftr-394	1959	9	-	-	PUNCT
ftr-394	1959	10	in	in	ADP
ftr-394	1959	11	gain	gain	NOUN
ftr-394	1959	12	or	or	CCONJ
ftr-394	1959	13	loss	loss	NOUN
ftr-394	1959	14	existing	exist	VERB
ftr-394	1959	15	at	at	ADP
ftr-394	1959	16	the	the	DET
ftr-394	1959	17	time	time	NOUN
ftr-394	1959	18	of	of	ADP
ftr-394	1959	19	contribution	contribution	NOUN
ftr-394	1959	20	that	that	PRON
ftr-394	1959	21	would	would	AUX
ftr-394	1959	22	be	be	AUX
ftr-394	1959	23	required	require	VERB
ftr-394	1959	24	by	by	ADP
ftr-394	1959	25	§	§	PROPN
ftr-394	1959	26	704(c)(1)(a	704(c)(1)(a	PROPN
ftr-394	1959	27	)	)	PUNCT
ftr-394	1959	28	to	to	PART
ftr-394	1959	29	be	be	AUX
ftr-394	1959	30	allocated	allocate	VERB
ftr-394	1959	31	to	to	ADP
ftr-394	1959	32	the	the	DET
ftr-394	1959	33	contributing	contribute	VERB
ftr-394	1959	34	partner	partner	NOUN
ftr-394	1959	35	on	on	ADP
ftr-394	1959	36	a	a	DET
ftr-394	1959	37	sale	sale	NOUN
ftr-394	1959	38	of	of	ADP
ftr-394	1959	39	the	the	DET
ftr-394	1959	40	property	property	NOUN
ftr-394	1959	41	for	for	ADP
ftr-394	1959	42	fair	fair	ADJ
ftr-394	1959	43	market	market	NOUN
ftr-394	1959	44	value	value	NOUN
ftr-394	1959	45	.	.	PUNCT
ftr-394	1960	1	section	section	NOUN
ftr-394	1960	2	737	737	NUM
ftr-394	1960	3	requires	require	VERB
ftr-394	1960	4	recognition	recognition	NOUN
ftr-394	1960	5	of	of	ADP
ftr-394	1960	6	gain	gain	NOUN
ftr-394	1960	7	on	on	ADP
ftr-394	1960	8	a	a	DET
ftr-394	1960	9	distribution	distribution	NOUN
ftr-394	1960	10	to	to	ADP
ftr-394	1960	11	a	a	DET
ftr-394	1960	12	partner	partner	NOUN
ftr-394	1960	13	who	who	PRON
ftr-394	1960	14	contributed	contribute	VERB
ftr-394	1960	15	built	build	VERB
ftr-394	1960	16	-	-	PUNCT
ftr-394	1960	17	in	in	ADP
ftr-394	1960	18	gain	gain	NOUN
ftr-394	1960	19	property	property	NOUN
ftr-394	1960	20	within	within	ADP
ftr-394	1960	21	seven	seven	NUM
ftr-394	1960	22	years	year	NOUN
ftr-394	1960	23	of	of	ADP
ftr-394	1960	24	a	a	DET
ftr-394	1960	25	contribution	contribution	NOUN
ftr-394	1960	26	of	of	ADP
ftr-394	1960	27	built	build	VERB
ftr-394	1960	28	-	-	PUNCT
ftr-394	1960	29	in	in	ADP
ftr-394	1960	30	gain	gain	NOUN
ftr-394	1960	31	property	property	NOUN
ftr-394	1960	32	.	.	PUNCT
ftr-394	1961	1	under	under	ADP
ftr-394	1961	2	the	the	DET
ftr-394	1961	3	proposed	propose	VERB
ftr-394	1961	4	regulations	regulation	NOUN
ftr-394	1961	5	,	,	PUNCT
ftr-394	1961	6	following	follow	VERB
ftr-394	1961	7	an	an	DET
ftr-394	1961	8	assets	asset	NOUN
ftr-394	1961	9	-	-	PUNCT
ftr-394	1961	10	over	over	ADP
ftr-394	1961	11	merger	merger	NOUN
ftr-394	1961	12	,	,	PUNCT
ftr-394	1961	13	with	with	ADP
ftr-394	1961	14	respect	respect	NOUN
ftr-394	1961	15	to	to	ADP
ftr-394	1961	16	the	the	DET
ftr-394	1961	17	initial	initial	ADJ
ftr-394	1961	18	precontribution	precontribution	NOUN
ftr-394	1961	19	gain	gain	NOUN
ftr-394	1961	20	of	of	ADP
ftr-394	1961	21	contributed	contribute	VERB
ftr-394	1961	22	property	property	NOUN
ftr-394	1961	23	,	,	PUNCT
ftr-394	1961	24	the	the	DET
ftr-394	1961	25	seven	seven	NUM
ftr-394	1961	26	year	year	NOUN
ftr-394	1961	27	period	period	NOUN
ftr-394	1961	28	continues	continue	VERB
ftr-394	1961	29	to	to	PART
ftr-394	1961	30	run	run	VERB
ftr-394	1961	31	from	from	ADP
ftr-394	1961	32	the	the	DET
ftr-394	1961	33	date	date	NOUN
ftr-394	1961	34	of	of	ADP
ftr-394	1961	35	the	the	DET
ftr-394	1961	36	initial	initial	ADJ
ftr-394	1961	37	contribution	contribution	NOUN
ftr-394	1961	38	.	.	PUNCT
ftr-394	1962	1	in	in	ADP
ftr-394	1962	2	addition	addition	NOUN
ftr-394	1962	3	,	,	PUNCT
ftr-394	1962	4	the	the	DET
ftr-394	1962	5	proposed	propose	VERB
ftr-394	1962	6	regulations	regulation	NOUN
ftr-394	1962	7	provide	provide	VERB
ftr-394	1962	8	that	that	SCONJ
ftr-394	1962	9	in	in	ADP
ftr-394	1962	10	the	the	DET
ftr-394	1962	11	assets	asset	NOUN
ftr-394	1962	12	-	-	PUNCT
ftr-394	1962	13	over	over	ADP
ftr-394	1962	14	merger	merger	NOUN
ftr-394	1962	15	,	,	PUNCT
ftr-394	1962	16	built	build	VERB
ftr-394	1962	17	-	-	PUNCT
ftr-394	1962	18	in	in	ADP
ftr-394	1962	19	gain	gain	NOUN
ftr-394	1962	20	with	with	ADP
ftr-394	1962	21	respect	respect	NOUN
ftr-394	1962	22	to	to	ADP
ftr-394	1962	23	built	build	VERB
ftr-394	1962	24	-	-	PUNCT
ftr-394	1962	25	in	in	ADP
ftr-394	1962	26	gain	gain	NOUN
ftr-394	1962	27	property	property	NOUN
ftr-394	1962	28	transferred	transfer	VERB
ftr-394	1962	29	by	by	ADP
ftr-394	1962	30	the	the	DET
ftr-394	1962	31	merged	merged	ADJ
ftr-394	1962	32	partnership	partnership	NOUN
ftr-394	1962	33	to	to	ADP
ftr-394	1962	34	the	the	DET
ftr-394	1962	35	continuing	continue	VERB
ftr-394	1962	36	partnership	partnership	NOUN
ftr-394	1962	37	is	be	AUX
ftr-394	1962	38	subject	subject	ADJ
ftr-394	1962	39	to	to	ADP
ftr-394	1962	40	the	the	DET
ftr-394	1962	41	recognition	recognition	NOUN
ftr-394	1962	42	rules	rule	NOUN
ftr-394	1962	43	of	of	ADP
ftr-394	1962	44	§	§	PROPN
ftr-394	1962	45	§	§	PROPN
ftr-394	1962	46	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-394	1962	47	)	)	PUNCT
ftr-394	1962	48	and	and	CCONJ
ftr-394	1962	49	737	737	NUM
ftr-394	1962	50	beginning	beginning	NOUN
ftr-394	1962	51	on	on	ADP
ftr-394	1962	52	the	the	DET
ftr-394	1962	53	date	date	NOUN
ftr-394	1962	54	of	of	ADP
ftr-394	1962	55	the	the	DET
ftr-394	1962	56	merger	merger	NOUN
ftr-394	1962	57	.	.	PUNCT
ftr-394	1963	1	the	the	DET
ftr-394	1963	2	proposed	propose	VERB
ftr-394	1963	3	regulations	regulation	NOUN
ftr-394	1963	4	also	also	ADV
ftr-394	1963	5	provide	provide	VERB
ftr-394	1963	6	that	that	SCONJ
ftr-394	1963	7	a	a	DET
ftr-394	1963	8	merger	merger	NOUN
ftr-394	1963	9	of	of	ADP
ftr-394	1963	10	two	two	NUM
ftr-394	1963	11	partnerships	partnership	NOUN
ftr-394	1963	12	whose	whose	DET
ftr-394	1963	13	ownership	ownership	NOUN
ftr-394	1963	14	interests	interest	NOUN
ftr-394	1963	15	in	in	ADP
ftr-394	1963	16	profits	profit	NOUN
ftr-394	1963	17	and	and	CCONJ
ftr-394	1963	18	capital	capital	NOUN
ftr-394	1963	19	are	be	AUX
ftr-394	1963	20	identical	identical	ADJ
ftr-394	1963	21	will	will	AUX
ftr-394	1963	22	not	not	PART
ftr-394	1963	23	trigger	trigger	VERB
ftr-394	1963	24	a	a	DET
ftr-394	1963	25	new	new	ADJ
ftr-394	1963	26	counting	counting	NOUN
ftr-394	1963	27	period	period	NOUN
ftr-394	1963	28	under	under	ADP
ftr-394	1963	29	the	the	DET
ftr-394	1963	30	seven	seven	NUM
ftr-394	1963	31	year	year	NOUN
ftr-394	1963	32	rules	rule	NOUN
ftr-394	1963	33	.	.	PUNCT
ftr-394	1964	1	(	(	PUNCT
ftr-394	1964	2	this	this	PRON
ftr-394	1964	3	appears	appear	VERB
ftr-394	1964	4	to	to	PART
ftr-394	1964	5	be	be	AUX
ftr-394	1964	6	a	a	DET
ftr-394	1964	7	technical	technical	ADJ
ftr-394	1964	8	error	error	NOUN
ftr-394	1964	9	,	,	PUNCT
ftr-394	1964	10	because	because	SCONJ
ftr-394	1964	11	under	under	ADP
ftr-394	1964	12	reg	reg	NOUN
ftr-394	1964	13	.	.	PUNCT
ftr-394	1965	1	§	§	PROPN
ftr-394	1965	2	1.708	1.708	NUM
ftr-394	1965	3	-	-	SYM
ftr-394	1965	4	1(c)(1	1(c)(1	NUM
ftr-394	1965	5	)	)	PUNCT
ftr-394	1965	6	,	,	PUNCT
ftr-394	1965	7	neither	neither	PRON
ftr-394	1965	8	of	of	ADP
ftr-394	1965	9	the	the	DET
ftr-394	1965	10	merged	merge	VERB
ftr-394	1965	11	partnerships	partnership	NOUN
ftr-394	1965	12	is	be	AUX
ftr-394	1965	13	the	the	DET
ftr-394	1965	14	continuing	continue	VERB
ftr-394	1965	15	partnership	partnership	NOUN
ftr-394	1965	16	;	;	PUNCT
ftr-394	1965	17	both	both	DET
ftr-394	1965	18	original	original	ADJ
ftr-394	1965	19	partnerships	partnership	NOUN
ftr-394	1965	20	have	have	AUX
ftr-394	1965	21	terminated	terminate	VERB
ftr-394	1965	22	and	and	CCONJ
ftr-394	1965	23	the	the	DET
ftr-394	1965	24	resulting	result	VERB
ftr-394	1965	25	partnership	partnership	NOUN
ftr-394	1965	26	is	be	AUX
ftr-394	1965	27	a	a	DET
ftr-394	1965	28	new	new	ADJ
ftr-394	1965	29	partnership	partnership	NOUN
ftr-394	1965	30	.	.	PUNCT
ftr-394	1966	1	expect	expect	VERB
ftr-394	1966	2	this	this	PRON
ftr-394	1966	3	to	to	PART
ftr-394	1966	4	be	be	AUX
ftr-394	1966	5	changed	change	VERB
ftr-394	1966	6	in	in	ADP
ftr-394	1966	7	the	the	DET
ftr-394	1966	8	final	final	ADJ
ftr-394	1966	9	regulations	regulation	NOUN
ftr-394	1966	10	)	)	PUNCT
ftr-394	1966	11	.	.	PUNCT
ftr-394	1967	1	the	the	DET
ftr-394	1967	2	proposed	propose	VERB
ftr-394	1967	3	regulations	regulation	NOUN
ftr-394	1967	4	do	do	AUX
ftr-394	1967	5	not	not	PART
ftr-394	1967	6	address	address	VERB
ftr-394	1967	7	built	build	VERB
ftr-394	1967	8	-	-	PUNCT
ftr-394	1967	9	in	in	ADP
ftr-394	1967	10	losses	loss	NOUN
ftr-394	1967	11	,	,	PUNCT
ftr-394	1967	12	which	which	PRON
ftr-394	1967	13	are	be	AUX
ftr-394	1967	14	the	the	DET
ftr-394	1967	15	subject	subject	NOUN
ftr-394	1967	16	of	of	ADP
ftr-394	1967	17	another	another	DET
ftr-394	1967	18	regulations	regulation	NOUN
ftr-394	1967	19	project	project	NOUN
ftr-394	1967	20	.	.	PUNCT
ftr-394	1968	1	the	the	DET
ftr-394	1968	2	proposed	propose	VERB
ftr-394	1968	3	regulations	regulation	NOUN
ftr-394	1968	4	are	be	AUX
ftr-394	1968	5	applicable	applicable	ADJ
ftr-394	1968	6	to	to	ADP
ftr-394	1968	7	distributions	distribution	NOUN
ftr-394	1968	8	after	after	ADP
ftr-394	1968	9	january	january	PROPN
ftr-394	1968	10	19	19	NUM
ftr-394	1968	11	,	,	PUNCT
ftr-394	1968	12	2005	2005	NUM
ftr-394	1968	13	.	.	PUNCT
ftr-394	1969	1	•	•	NUM
ftr-394	1969	2	the	the	DET
ftr-394	1969	3	proposed	propose	VERB
ftr-394	1969	4	regulations	regulation	NOUN
ftr-394	1969	5	follow	follow	VERB
ftr-394	1969	6	the	the	DET
ftr-394	1969	7	holding	holding	NOUN
ftr-394	1969	8	of	of	ADP
ftr-394	1969	9	rev	rev	PROPN
ftr-394	1969	10	.	.	PROPN
ftr-394	1969	11	rul	rul	PROPN
ftr-394	1969	12	.	.	PUNCT
ftr-394	1970	1	2004	2004	NUM
ftr-394	1970	2	-	-	SYM
ftr-394	1970	3	43	43	NUM
ftr-394	1970	4	,	,	PUNCT
ftr-394	1970	5	2004	2004	NUM
ftr-394	1970	6	-	-	SYM
ftr-394	1970	7	1	1	NUM
ftr-394	1970	8	c.b	c.b	PROPN
ftr-394	1970	9	.	.	PROPN
ftr-394	1970	10	842	842	NUM
ftr-394	1970	11	(	(	PUNCT
ftr-394	1970	12	5/3/04	5/3/04	NUM
ftr-394	1970	13	)	)	PUNCT
ftr-394	1970	14	,	,	PUNCT
ftr-394	1970	15	which	which	PRON
ftr-394	1970	16	was	be	AUX
ftr-394	1970	17	revoked	revoke	VERB
ftr-394	1970	18	by	by	ADP
ftr-394	1970	19	rev	rev	PROPN
ftr-394	1970	20	.	.	PROPN
ftr-394	1970	21	rul	rul	PROPN
ftr-394	1970	22	.	.	PUNCT
ftr-394	1971	1	2005	2005	NUM
ftr-394	1971	2	-	-	SYM
ftr-394	1971	3	10	10	NUM
ftr-394	1971	4	,	,	PUNCT
ftr-394	1971	5	2005	2005	NUM
ftr-394	1971	6	-	-	SYM
ftr-394	1971	7	1	1	NUM
ftr-394	1971	8	c.b	c.b	PROPN
ftr-394	1971	9	.	.	PROPN
ftr-394	1971	10	492	492	NUM
ftr-394	1971	11	,	,	PUNCT
ftr-394	1971	12	after	after	SCONJ
ftr-394	1971	13	commentators	commentator	NOUN
ftr-394	1971	14	asserted	assert	VERB
ftr-394	1971	15	that	that	SCONJ
ftr-394	1971	16	the	the	DET
ftr-394	1971	17	ruling	ruling	NOUN
ftr-394	1971	18	was	be	AUX
ftr-394	1971	19	inconsistent	inconsistent	ADJ
ftr-394	1971	20	with	with	ADP
ftr-394	1971	21	existing	exist	VERB
ftr-394	1971	22	regulations	regulation	NOUN
ftr-394	1971	23	.	.	PUNCT
ftr-394	1972	1	notice	notice	VERB
ftr-394	1972	2	2005	2005	NUM
ftr-394	1972	3	-	-	SYM
ftr-394	1972	4	15	15	NUM
ftr-394	1972	5	,	,	PUNCT
ftr-394	1972	6	2005	2005	NUM
ftr-394	1972	7	-	-	SYM
ftr-394	1972	8	1	1	NUM
ftr-394	1972	9	c.b	c.b	PROPN
ftr-394	1972	10	.	.	PROPN
ftr-394	1972	11	527	527	NUM
ftr-394	1972	12	,	,	PUNCT
ftr-394	1972	13	indicated	indicate	VERB
ftr-394	1972	14	that	that	SCONJ
ftr-394	1972	15	the	the	DET
ftr-394	1972	16	irs	irs	PROPN
ftr-394	1972	17	would	would	AUX
ftr-394	1972	18	promulgate	promulgate	VERB
ftr-394	1972	19	regulations	regulation	NOUN
ftr-394	1972	20	adopting	adopt	VERB
ftr-394	1972	21	the	the	DET
ftr-394	1972	22	position	position	NOUN
ftr-394	1972	23	of	of	ADP
ftr-394	1972	24	rev	rev	PROPN
ftr-394	1972	25	.	.	PROPN
ftr-394	1972	26	rul	rul	PROPN
ftr-394	1972	27	.	.	PUNCT
ftr-394	1972	28	2004	2004	NUM
ftr-394	1972	29	-	-	SYM
ftr-394	1972	30	13	13	NUM
ftr-394	1972	31	,	,	PUNCT
ftr-394	1972	32	applicable	applicable	ADJ
ftr-394	1972	33	to	to	ADP
ftr-394	1972	34	distributions	distribution	NOUN
ftr-394	1972	35	after	after	ADP
ftr-394	1972	36	1/19/05	1/19/05	PROPN
ftr-394	1972	37	.	.	PUNCT
ftr-394	1973	1	e.	e.	PROPN
ftr-394	1973	2	inside	inside	ADJ
ftr-394	1973	3	basis	basis	NOUN
ftr-394	1973	4	adjustments	adjustment	NOUN
ftr-394	1973	5	there	there	PRON
ftr-394	1973	6	were	be	VERB
ftr-394	1973	7	no	no	DET
ftr-394	1973	8	significant	significant	ADJ
ftr-394	1973	9	developments	development	NOUN
ftr-394	1973	10	regarding	regard	VERB
ftr-394	1973	11	this	this	DET
ftr-394	1973	12	topic	topic	NOUN
ftr-394	1973	13	during	during	ADP
ftr-394	1973	14	2007	2007	NUM
ftr-394	1973	15	.	.	PUNCT
ftr-394	1974	1	f.	f.	PROPN
ftr-394	1974	2	partnership	partnership	PROPN
ftr-394	1974	3	audit	audit	PROPN
ftr-394	1974	4	rules	rule	VERB
ftr-394	1974	5	1	1	NUM
ftr-394	1974	6	.	.	PUNCT
ftr-394	1974	7	is	be	AUX
ftr-394	1974	8	this	this	PRON
ftr-394	1974	9	the	the	DET
ftr-394	1974	10	period	period	NOUN
ftr-394	1974	11	that	that	PRON
ftr-394	1974	12	never	never	ADV
ftr-394	1974	13	seems	seem	VERB
ftr-394	1974	14	to	to	PART
ftr-394	1974	15	end	end	VERB
ftr-394	1974	16	?	?	PUNCT
ftr-394	1975	1	ad	ad	NOUN
ftr-394	1975	2	global	global	PROPN
ftr-394	1975	3	fund	fund	PROPN
ftr-394	1975	4	,	,	PUNCT
ftr-394	1975	5	llc	llc	PROPN
ftr-394	1975	6	v.	v.	PROPN
ftr-394	1975	7	united	united	PROPN
ftr-394	1975	8	states	states	PROPN
ftr-394	1975	9	,	,	PUNCT
ftr-394	1975	10	67	67	NUM
ftr-394	1975	11	fed	feed	VERB
ftr-394	1975	12	.	.	PUNCT
ftr-394	1976	1	cl	cl	NOUN
ftr-394	1976	2	.	.	PUNCT
ftr-394	1977	1	657	657	NUM
ftr-394	1977	2	(	(	PUNCT
ftr-394	1977	3	9/16/05	9/16/05	NUM
ftr-394	1977	4	)	)	PUNCT
ftr-394	1977	5	,	,	PUNCT
ftr-394	1977	6	motion	motion	NOUN
ftr-394	1977	7	to	to	PART
ftr-394	1977	8	certify	certify	VERB
ftr-394	1977	9	appeal	appeal	NOUN
ftr-394	1977	10	granted	grant	VERB
ftr-394	1977	11	,	,	PUNCT
ftr-394	1977	12	68	68	NUM
ftr-394	1977	13	fed	feed	VERB
ftr-394	1977	14	.	.	PUNCT
ftr-394	1978	1	cl	cl	NOUN
ftr-394	1978	2	.	.	PUNCT
ftr-394	1979	1	663	663	NUM
ftr-394	1979	2	(	(	PUNCT
ftr-394	1979	3	11/8/05	11/8/05	NUM
ftr-394	1979	4	)	)	PUNCT
ftr-394	1979	5	,	,	PUNCT
ftr-394	1979	6	aff’d	aff’d	VERB
ftr-394	1979	7	,	,	PUNCT
ftr-394	1979	8	481	481	NUM
ftr-394	1979	9	f.3d	f.3d	NUM
ftr-394	1979	10	1351	1351	NUM
ftr-394	1980	1	(	(	PUNCT
ftr-394	1980	2	fed	fed	PROPN
ftr-394	1980	3	.	.	PUNCT
ftr-394	1980	4	cir	cir	PROPN
ftr-394	1980	5	.	.	PUNCT
ftr-394	1981	1	3/2/07	3/2/07	NUM
ftr-394	1981	2	)	)	PUNCT
ftr-394	1981	3	.	.	PUNCT
ftr-394	1982	1	the	the	DET
ftr-394	1982	2	court	court	NOUN
ftr-394	1982	3	held	hold	VERB
ftr-394	1982	4	that	that	SCONJ
ftr-394	1982	5	§	§	PROPN
ftr-394	1982	6	6629(a	6629(a	NOUN
ftr-394	1982	7	)	)	PUNCT
ftr-394	1982	8	does	do	AUX
ftr-394	1982	9	not	not	PART
ftr-394	1982	10	provide	provide	VERB
ftr-394	1982	11	an	an	DET
ftr-394	1982	12	independent	independent	ADJ
ftr-394	1982	13	statute	statute	NOUN
ftr-394	1982	14	of	of	ADP
ftr-394	1982	15	limitations	limitation	NOUN
ftr-394	1982	16	for	for	ADP
ftr-394	1982	17	assessing	assess	VERB
ftr-394	1982	18	partnership	partnership	NOUN
ftr-394	1982	19	items	item	NOUN
ftr-394	1982	20	;	;	PUNCT
ftr-394	1982	21	instead	instead	ADV
ftr-394	1982	22	,	,	PUNCT
ftr-394	1982	23	it	it	PRON
ftr-394	1982	24	creates	create	VERB
ftr-394	1982	25	a	a	DET
ftr-394	1982	26	minimum	minimum	ADJ
ftr-394	1982	27	period	period	NOUN
ftr-394	1982	28	that	that	PRON
ftr-394	1982	29	may	may	AUX
ftr-394	1982	30	extend	extend	VERB
ftr-394	1982	31	the	the	DET
ftr-394	1982	32	regular	regular	ADJ
ftr-394	1982	33	§	§	PROPN
ftr-394	1982	34	6501	6501	NUM
ftr-394	1982	35	statute	statute	NOUN
ftr-394	1982	36	of	of	ADP
ftr-394	1982	37	limitations	limitation	NOUN
ftr-394	1982	38	for	for	ADP
ftr-394	1982	39	assessing	assess	VERB
ftr-394	1982	40	tax	tax	NOUN
ftr-394	1982	41	with	with	ADP
ftr-394	1982	42	respect	respect	NOUN
ftr-394	1982	43	to	to	ADP
ftr-394	1982	44	partnership	partnership	NOUN
ftr-394	1982	45	items	item	NOUN
ftr-394	1982	46	.	.	PUNCT
ftr-394	1983	1	therefore	therefore	ADV
ftr-394	1983	2	,	,	PUNCT
ftr-394	1983	3	the	the	DET
ftr-394	1983	4	issuance	issuance	NOUN
ftr-394	1983	5	of	of	ADP
ftr-394	1983	6	a	a	DET
ftr-394	1983	7	2008	2008	NUM
ftr-394	1983	8	]	]	PUNCT
ftr-394	1983	9	recent	recent	ADJ
ftr-394	1983	10	developments	development	NOUN
ftr-394	1983	11	in	in	ADP
ftr-394	1983	12	federal	federal	ADJ
ftr-394	1983	13	income	income	NOUN
ftr-394	1983	14	taxation	taxation	NOUN
ftr-394	1983	15	807	807	NUM
ftr-394	1983	16	final	final	ADJ
ftr-394	1983	17	partnership	partnership	NOUN
ftr-394	1983	18	administrative	administrative	ADJ
ftr-394	1983	19	adjustment	adjustment	NOUN
ftr-394	1983	20	(	(	PUNCT
ftr-394	1983	21	fpaa	fpaa	PROPN
ftr-394	1983	22	)	)	PUNCT
ftr-394	1983	23	more	more	ADJ
ftr-394	1983	24	than	than	ADP
ftr-394	1983	25	three	three	NUM
ftr-394	1983	26	years	year	NOUN
ftr-394	1983	27	after	after	SCONJ
ftr-394	1983	28	the	the	DET
ftr-394	1983	29	partnership	partnership	NOUN
ftr-394	1983	30	return	return	NOUN
ftr-394	1983	31	is	be	AUX
ftr-394	1983	32	filed	file	VERB
ftr-394	1983	33	,	,	PUNCT
ftr-394	1983	34	but	but	CCONJ
ftr-394	1983	35	less	less	ADJ
ftr-394	1983	36	than	than	ADP
ftr-394	1983	37	three	three	NUM
ftr-394	1983	38	years	year	NOUN
ftr-394	1983	39	after	after	SCONJ
ftr-394	1983	40	the	the	DET
ftr-394	1983	41	partners	partner	NOUN
ftr-394	1983	42	filed	file	VERB
ftr-394	1983	43	their	their	PRON
ftr-394	1983	44	returns	return	NOUN
ftr-394	1983	45	,	,	PUNCT
ftr-394	1983	46	suspends	suspend	VERB
ftr-394	1983	47	the	the	DET
ftr-394	1983	48	period	period	NOUN
ftr-394	1983	49	of	of	ADP
ftr-394	1983	50	limitations	limitation	NOUN
ftr-394	1983	51	under	under	ADP
ftr-394	1983	52	§	§	PROPN
ftr-394	1983	53	6501(a	6501(a	NOUN
ftr-394	1983	54	)	)	PUNCT
ftr-394	1983	55	for	for	ADP
ftr-394	1983	56	the	the	DET
ftr-394	1983	57	partners	partner	NOUN
ftr-394	1983	58	.	.	PUNCT
ftr-394	1984	1	2	2	X
ftr-394	1984	2	.	.	NUM
ftr-394	1984	3	closed	close	VERB
ftr-394	1984	4	year	year	NOUN
ftr-394	1984	5	partnership	partnership	NOUN
ftr-394	1984	6	items	item	NOUN
ftr-394	1984	7	from	from	ADP
ftr-394	1984	8	son	son	NOUN
ftr-394	1984	9	of	of	ADP
ftr-394	1984	10	boss	boss	NOUN
ftr-394	1984	11	tax	tax	NOUN
ftr-394	1984	12	shelter	shelter	NOUN
ftr-394	1984	13	can	can	AUX
ftr-394	1984	14	be	be	AUX
ftr-394	1984	15	reassessed	reassess	VERB
ftr-394	1984	16	to	to	PART
ftr-394	1984	17	determine	determine	VERB
ftr-394	1984	18	an	an	DET
ftr-394	1984	19	open	open	ADJ
ftr-394	1984	20	year	year	NOUN
ftr-394	1984	21	’s	’s	PART
ftr-394	1984	22	tax	tax	NOUN
ftr-394	1984	23	liability	liability	NOUN
ftr-394	1984	24	.	.	PUNCT
ftr-394	1985	1	j	j	PROPN
ftr-394	1985	2	&	&	CCONJ
ftr-394	1985	3	j	j	PROPN
ftr-394	1985	4	fernandez	fernandez	PROPN
ftr-394	1985	5	ventures	ventures	PROPN
ftr-394	1985	6	,	,	PUNCT
ftr-394	1985	7	l.p	l.p	PROPN
ftr-394	1985	8	.	.	PROPN
ftr-394	1985	9	v.	v.	PROPN
ftr-394	1985	10	united	united	PROPN
ftr-394	1985	11	states	states	PROPN
ftr-394	1985	12	,	,	PUNCT
ftr-394	1985	13	99	99	NUM
ftr-394	1985	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	1985	15	2007	2007	NUM
ftr-394	1985	16	-	-	SYM
ftr-394	1985	17	2661	2661	NUM
ftr-394	1985	18	(	(	PUNCT
ftr-394	1985	19	fed	feed	VERB
ftr-394	1985	20	.	.	PUNCT
ftr-394	1985	21	cl	cl	NOUN
ftr-394	1985	22	.	.	PUNCT
ftr-394	1985	23	4/3/07	4/3/07	NUM
ftr-394	1985	24	)	)	PUNCT
ftr-394	1985	25	.	.	PUNCT
ftr-394	1986	1	the	the	DET
ftr-394	1986	2	government	government	NOUN
ftr-394	1986	3	is	be	AUX
ftr-394	1986	4	not	not	PART
ftr-394	1986	5	barred	bar	VERB
ftr-394	1986	6	from	from	ADP
ftr-394	1986	7	recalculating	recalculate	VERB
ftr-394	1986	8	items	item	NOUN
ftr-394	1986	9	in	in	ADP
ftr-394	1986	10	a	a	DET
ftr-394	1986	11	closed	closed	ADJ
ftr-394	1986	12	year	year	NOUN
ftr-394	1986	13	in	in	ADP
ftr-394	1986	14	order	order	NOUN
ftr-394	1986	15	to	to	PART
ftr-394	1986	16	determine	determine	VERB
ftr-394	1986	17	the	the	DET
ftr-394	1986	18	basis	basis	NOUN
ftr-394	1986	19	of	of	ADP
ftr-394	1986	20	stock	stock	NOUN
ftr-394	1986	21	sold	sell	VERB
ftr-394	1986	22	in	in	ADP
ftr-394	1986	23	an	an	DET
ftr-394	1986	24	open	open	ADJ
ftr-394	1986	25	year	year	NOUN
ftr-394	1986	26	.	.	PUNCT
ftr-394	1987	1	the	the	DET
ftr-394	1987	2	taxpayers	taxpayer	NOUN
ftr-394	1987	3	’	’	PART
ftr-394	1987	4	2000	2000	NUM
ftr-394	1987	5	-	-	SYM
ftr-394	1987	6	2003	2003	NUM
ftr-394	1987	7	tax	tax	NOUN
ftr-394	1987	8	liability	liability	NOUN
ftr-394	1987	9	for	for	ADP
ftr-394	1987	10	gain	gain	NOUN
ftr-394	1987	11	on	on	ADP
ftr-394	1987	12	the	the	DET
ftr-394	1987	13	sale	sale	NOUN
ftr-394	1987	14	of	of	ADP
ftr-394	1987	15	stock	stock	NOUN
ftr-394	1987	16	was	be	AUX
ftr-394	1987	17	determined	determine	VERB
ftr-394	1987	18	from	from	ADP
ftr-394	1987	19	basis	basis	NOUN
ftr-394	1987	20	adjustments	adjustment	NOUN
ftr-394	1987	21	claimed	claim	VERB
ftr-394	1987	22	to	to	PART
ftr-394	1987	23	result	result	VERB
ftr-394	1987	24	from	from	ADP
ftr-394	1987	25	son	son	NOUN
ftr-394	1987	26	of	of	ADP
ftr-394	1987	27	boss	boss	NOUN
ftr-394	1987	28	transactions	transaction	NOUN
ftr-394	1987	29	in	in	ADP
ftr-394	1987	30	1999	1999	NUM
ftr-394	1987	31	,	,	PUNCT
ftr-394	1987	32	a	a	DET
ftr-394	1987	33	closed	closed	ADJ
ftr-394	1987	34	year	year	NOUN
ftr-394	1987	35	.	.	PUNCT
ftr-394	1988	1	•	•	NOUN
ftr-394	1988	2	the	the	DET
ftr-394	1988	3	court	court	NOUN
ftr-394	1988	4	follows	follow	VERB
ftr-394	1988	5	the	the	DET
ftr-394	1988	6	holding	holding	NOUN
ftr-394	1988	7	of	of	ADP
ftr-394	1988	8	ad	ad	NOUN
ftr-394	1988	9	global	global	PROPN
ftr-394	1988	10	fund	fund	PROPN
ftr-394	1988	11	,	,	PUNCT
ftr-394	1988	12	llc	llc	PROPN
ftr-394	1988	13	v.	v.	PROPN
ftr-394	1988	14	united	united	PROPN
ftr-394	1988	15	states	states	PROPN
ftr-394	1988	16	to	to	PART
ftr-394	1988	17	hold	hold	VERB
ftr-394	1988	18	that	that	SCONJ
ftr-394	1988	19	§	§	PROPN
ftr-394	1988	20	6229	6229	NUM
ftr-394	1988	21	creates	create	VERB
ftr-394	1988	22	a	a	DET
ftr-394	1988	23	minimum	minimum	ADJ
ftr-394	1988	24	period	period	NOUN
ftr-394	1988	25	for	for	ADP
ftr-394	1988	26	assessing	assess	VERB
ftr-394	1988	27	taxes	taxis	NOUN
ftr-394	1988	28	attributable	attributable	ADJ
ftr-394	1988	29	to	to	ADP
ftr-394	1988	30	partnership	partnership	NOUN
ftr-394	1988	31	items	item	NOUN
ftr-394	1988	32	that	that	PRON
ftr-394	1988	33	may	may	AUX
ftr-394	1988	34	extend	extend	VERB
ftr-394	1988	35	the	the	DET
ftr-394	1988	36	§	§	PROPN
ftr-394	1988	37	6501	6501	NUM
ftr-394	1988	38	3	3	NUM
ftr-394	1988	39	-	-	PUNCT
ftr-394	1988	40	year	year	NOUN
ftr-394	1988	41	statute	statute	NOUN
ftr-394	1988	42	of	of	ADP
ftr-394	1988	43	limitations	limitation	NOUN
ftr-394	1988	44	.	.	PUNCT
ftr-394	1989	1	•	•	NUM
ftr-394	1989	2	the	the	DET
ftr-394	1989	3	§	§	PROPN
ftr-394	1989	4	6501(a	6501(a	NOUN
ftr-394	1989	5	)	)	PUNCT
ftr-394	1989	6	limitation	limitation	NOUN
ftr-394	1989	7	prohibits	prohibit	VERB
ftr-394	1989	8	assessment	assessment	NOUN
ftr-394	1989	9	of	of	ADP
ftr-394	1989	10	taxes	taxis	NOUN
ftr-394	1989	11	for	for	ADP
ftr-394	1989	12	closed	closed	ADJ
ftr-394	1989	13	years	year	NOUN
ftr-394	1989	14	,	,	PUNCT
ftr-394	1989	15	but	but	CCONJ
ftr-394	1989	16	it	it	PRON
ftr-394	1989	17	does	do	AUX
ftr-394	1989	18	not	not	PART
ftr-394	1989	19	bar	bar	VERB
ftr-394	1989	20	the	the	DET
ftr-394	1989	21	use	use	NOUN
ftr-394	1989	22	of	of	ADP
ftr-394	1989	23	information	information	NOUN
ftr-394	1989	24	from	from	ADP
ftr-394	1989	25	closed	closed	ADJ
ftr-394	1989	26	years	year	NOUN
ftr-394	1989	27	.	.	PUNCT
ftr-394	1990	1	re	re	VERB
ftr-394	1990	2	-	-	VERB
ftr-394	1990	3	assessing	assess	VERB
ftr-394	1990	4	basis	basis	NOUN
ftr-394	1990	5	determinations	determination	NOUN
ftr-394	1990	6	from	from	ADP
ftr-394	1990	7	closed	closed	ADJ
ftr-394	1990	8	years	year	NOUN
ftr-394	1990	9	is	be	AUX
ftr-394	1990	10	not	not	PART
ftr-394	1990	11	an	an	DET
ftr-394	1990	12	assessment	assessment	NOUN
ftr-394	1990	13	of	of	ADP
ftr-394	1990	14	taxes	taxis	NOUN
ftr-394	1990	15	.	.	PUNCT
ftr-394	1991	1	•	•	NOUN
ftr-394	1991	2	under	under	ADP
ftr-394	1991	3	barenholtz	barenholtz	PROPN
ftr-394	1991	4	v.	v.	ADP
ftr-394	1991	5	united	united	PROPN
ftr-394	1991	6	states	states	PROPN
ftr-394	1991	7	,	,	PUNCT
ftr-394	1991	8	784	784	NUM
ftr-394	1991	9	f.2d	f.2d	NOUN
ftr-394	1991	10	375	375	NUM
ftr-394	1991	11	,	,	PUNCT
ftr-394	1991	12	380	380	NUM
ftr-394	1991	13	-	-	SYM
ftr-394	1991	14	381	381	NUM
ftr-394	1991	15	(	(	PUNCT
ftr-394	1991	16	fed.cir	fed.cir	NUM
ftr-394	1991	17	.	.	NOUN
ftr-394	1991	18	1986	1986	NUM
ftr-394	1991	19	)	)	PUNCT
ftr-394	1992	1	,	,	PUNCT
ftr-394	1992	2	the	the	DET
ftr-394	1992	3	government	government	NOUN
ftr-394	1992	4	may	may	AUX
ftr-394	1992	5	recompute	recompute	VERB
ftr-394	1992	6	taxable	taxable	ADJ
ftr-394	1992	7	income	income	NOUN
ftr-394	1992	8	in	in	ADP
ftr-394	1992	9	a	a	DET
ftr-394	1992	10	closed	closed	ADJ
ftr-394	1992	11	year	year	NOUN
ftr-394	1992	12	in	in	ADP
ftr-394	1992	13	order	order	NOUN
ftr-394	1992	14	to	to	PART
ftr-394	1992	15	determine	determine	VERB
ftr-394	1992	16	tax	tax	NOUN
ftr-394	1992	17	liability	liability	NOUN
ftr-394	1992	18	in	in	ADP
ftr-394	1992	19	an	an	DET
ftr-394	1992	20	open	open	ADJ
ftr-394	1992	21	year	year	NOUN
ftr-394	1992	22	.	.	PUNCT
ftr-394	1993	1	the	the	DET
ftr-394	1993	2	court	court	NOUN
ftr-394	1993	3	in	in	ADP
ftr-394	1993	4	fernandez	fernandez	PROPN
ftr-394	1993	5	held	hold	VERB
ftr-394	1993	6	that	that	SCONJ
ftr-394	1993	7	the	the	DET
ftr-394	1993	8	barenholtz	barenholtz	NOUN
ftr-394	1993	9	principle	principle	NOUN
ftr-394	1993	10	applies	apply	VERB
ftr-394	1993	11	in	in	ADP
ftr-394	1993	12	the	the	DET
ftr-394	1993	13	tefra	tefra	ADJ
ftr-394	1993	14	context	context	NOUN
ftr-394	1993	15	.	.	PUNCT
ftr-394	1994	1	3	3	X
ftr-394	1994	2	.	.	X
ftr-394	1994	3	the	the	DET
ftr-394	1994	4	tax	tax	NOUN
ftr-394	1994	5	court	court	NOUN
ftr-394	1994	6	follows	follow	VERB
ftr-394	1994	7	.	.	PUNCT
ftr-394	1995	1	g-5	g-5	PROPN
ftr-394	1995	2	investment	investment	PROPN
ftr-394	1995	3	partnership	partnership	PROPN
ftr-394	1995	4	v.	v.	PROPN
ftr-394	1995	5	commissioner	commissioner	PROPN
ftr-394	1995	6	,	,	PUNCT
ftr-394	1995	7	128	128	NUM
ftr-394	1995	8	t.c	t.c	PROPN
ftr-394	1995	9	.	.	PROPN
ftr-394	1995	10	186	186	NUM
ftr-394	1995	11	(	(	PUNCT
ftr-394	1995	12	5/30/07	5/30/07	NUM
ftr-394	1995	13	)	)	PUNCT
ftr-394	1995	14	.	.	PUNCT
ftr-394	1996	1	the	the	DET
ftr-394	1996	2	tax	tax	NOUN
ftr-394	1996	3	court	court	NOUN
ftr-394	1996	4	(	(	PUNCT
ftr-394	1996	5	judge	judge	NOUN
ftr-394	1996	6	haines	haine	NOUN
ftr-394	1996	7	)	)	PUNCT
ftr-394	1996	8	held	hold	VERB
ftr-394	1996	9	that	that	SCONJ
ftr-394	1996	10	§	§	PROPN
ftr-394	1996	11	6229(a	6229(a	NOUN
ftr-394	1996	12	)	)	PUNCT
ftr-394	1996	13	establishes	establish	VERB
ftr-394	1996	14	the	the	DET
ftr-394	1996	15	minimum	minimum	ADJ
ftr-394	1996	16	period	period	NOUN
ftr-394	1996	17	for	for	ADP
ftr-394	1996	18	the	the	DET
ftr-394	1996	19	assessment	assessment	NOUN
ftr-394	1996	20	of	of	ADP
ftr-394	1996	21	tax	tax	NOUN
ftr-394	1996	22	attributable	attributable	ADJ
ftr-394	1996	23	to	to	ADP
ftr-394	1996	24	partnership	partnership	NOUN
ftr-394	1996	25	items	item	NOUN
ftr-394	1996	26	notwithstanding	notwithstanding	ADP
ftr-394	1996	27	the	the	DET
ftr-394	1996	28	period	period	NOUN
ftr-394	1996	29	provided	provide	VERB
ftr-394	1996	30	in	in	ADP
ftr-394	1996	31	§	§	PROPN
ftr-394	1996	32	6501	6501	NUM
ftr-394	1996	33	.	.	PUNCT
ftr-394	1997	1	section	section	NOUN
ftr-394	1997	2	6229	6229	NUM
ftr-394	1997	3	can	can	AUX
ftr-394	1997	4	extend	extend	VERB
ftr-394	1997	5	the	the	DET
ftr-394	1997	6	§	§	PROPN
ftr-394	1997	7	6501	6501	NUM
ftr-394	1997	8	period	period	NOUN
ftr-394	1997	9	of	of	ADP
ftr-394	1997	10	limitations	limitation	NOUN
ftr-394	1997	11	with	with	ADP
ftr-394	1997	12	respect	respect	NOUN
ftr-394	1997	13	to	to	ADP
ftr-394	1997	14	the	the	DET
ftr-394	1997	15	tax	tax	NOUN
ftr-394	1997	16	attributable	attributable	ADJ
ftr-394	1997	17	to	to	ADP
ftr-394	1997	18	a	a	DET
ftr-394	1997	19	partnership	partnership	NOUN
ftr-394	1997	20	item	item	NOUN
ftr-394	1997	21	.	.	PUNCT
ftr-394	1998	1	thus	thus	ADV
ftr-394	1998	2	,	,	PUNCT
ftr-394	1998	3	§	§	PROPN
ftr-394	1998	4	§	§	PROPN
ftr-394	1998	5	6229(a	6229(a	NOUN
ftr-394	1998	6	)	)	PUNCT
ftr-394	1998	7	and	and	CCONJ
ftr-394	1998	8	6501	6501	NUM
ftr-394	1998	9	“	"	PUNCT
ftr-394	1998	10	provide	provide	VERB
ftr-394	1998	11	alternative	alternative	ADJ
ftr-394	1998	12	periods	period	NOUN
ftr-394	1998	13	within	within	ADP
ftr-394	1998	14	which	which	PRON
ftr-394	1998	15	to	to	PART
ftr-394	1998	16	assess	assess	VERB
ftr-394	1998	17	tax	tax	NOUN
ftr-394	1998	18	with	with	ADP
ftr-394	1998	19	respect	respect	NOUN
ftr-394	1998	20	to	to	ADP
ftr-394	1998	21	partnership	partnership	NOUN
ftr-394	1998	22	items	item	NOUN
ftr-394	1998	23	,	,	PUNCT
ftr-394	1998	24	with	with	ADP
ftr-394	1998	25	the	the	DET
ftr-394	1998	26	later	later	ADV
ftr-394	1998	27	expiring	expire	VERB
ftr-394	1998	28	period	period	NOUN
ftr-394	1998	29	governing	govern	VERB
ftr-394	1998	30	in	in	ADP
ftr-394	1998	31	a	a	DET
ftr-394	1998	32	particular	particular	ADJ
ftr-394	1998	33	case	case	NOUN
ftr-394	1998	34	.	.	PUNCT
ftr-394	1998	35	”	"	PUNCT
ftr-394	1999	1	•	•	NOUN
ftr-394	1999	2	under	under	ADP
ftr-394	1999	3	the	the	DET
ftr-394	1999	4	facts	fact	NOUN
ftr-394	1999	5	of	of	ADP
ftr-394	1999	6	the	the	DET
ftr-394	1999	7	case	case	NOUN
ftr-394	1999	8	,	,	PUNCT
ftr-394	1999	9	the	the	DET
ftr-394	1999	10	partnership	partnership	NOUN
ftr-394	1999	11	filed	file	VERB
ftr-394	1999	12	its	its	PRON
ftr-394	1999	13	2000	2000	NUM
ftr-394	1999	14	return	return	NOUN
ftr-394	1999	15	on	on	ADP
ftr-394	1999	16	october	october	PROPN
ftr-394	1999	17	4	4	NUM
ftr-394	1999	18	,	,	PUNCT
ftr-394	1999	19	2001	2001	NUM
ftr-394	1999	20	.	.	PUNCT
ftr-394	2000	1	the	the	DET
ftr-394	2000	2	partners	partner	NOUN
ftr-394	2000	3	reported	report	VERB
ftr-394	2000	4	capital	capital	NOUN
ftr-394	2000	5	loss	loss	NOUN
ftr-394	2000	6	carryovers	carryover	NOUN
ftr-394	2000	7	attributable	attributable	ADJ
ftr-394	2000	8	to	to	ADP
ftr-394	2000	9	the	the	DET
ftr-394	2000	10	partnership	partnership	NOUN
ftr-394	2000	11	2000	2000	NUM
ftr-394	2000	12	tax	tax	NOUN
ftr-394	2000	13	year	year	NOUN
ftr-394	2000	14	on	on	ADP
ftr-394	2000	15	their	their	PRON
ftr-394	2000	16	tax	tax	NOUN
ftr-394	2000	17	returns	return	NOUN
ftr-394	2000	18	for	for	ADP
ftr-394	2000	19	2002	2002	NUM
ftr-394	2000	20	-	-	SYM
ftr-394	2000	21	2004	2004	NUM
ftr-394	2000	22	.	.	PUNCT
ftr-394	2001	1	on	on	ADP
ftr-394	2001	2	april	april	PROPN
ftr-394	2001	3	12	12	NUM
ftr-394	2001	4	,	,	PUNCT
ftr-394	2001	5	2006	2006	NUM
ftr-394	2001	6	,	,	PUNCT
ftr-394	2001	7	the	the	DET
ftr-394	2001	8	irs	irs	PROPN
ftr-394	2001	9	issued	issue	VERB
ftr-394	2001	10	an	an	DET
ftr-394	2001	11	fpaa	fpaa	NOUN
ftr-394	2001	12	notice	notice	VERB
ftr-394	2001	13	to	to	ADP
ftr-394	2001	14	the	the	DET
ftr-394	2001	15	partnership	partnership	NOUN
ftr-394	2001	16	for	for	ADP
ftr-394	2001	17	2000	2000	NUM
ftr-394	2001	18	,	,	PUNCT
ftr-394	2001	19	more	more	ADJ
ftr-394	2001	20	than	than	ADP
ftr-394	2001	21	three	three	NUM
ftr-394	2001	22	years	year	NOUN
ftr-394	2001	23	after	after	SCONJ
ftr-394	2001	24	the	the	DET
ftr-394	2001	25	partnership	partnership	NOUN
ftr-394	2001	26	return	return	VERB
ftr-394	2001	27	for	for	ADP
ftr-394	2001	28	2000	2000	NUM
ftr-394	2001	29	was	be	AUX
ftr-394	2001	30	filed	file	VERB
ftr-394	2001	31	.	.	PUNCT
ftr-394	2002	1	however	however	ADV
ftr-394	2002	2	,	,	PUNCT
ftr-394	2002	3	the	the	DET
ftr-394	2002	4	notice	notice	NOUN
ftr-394	2002	5	was	be	AUX
ftr-394	2002	6	within	within	ADP
ftr-394	2002	7	three	three	NUM
ftr-394	2002	8	years	year	NOUN
ftr-394	2002	9	of	of	ADP
ftr-394	2002	10	the	the	DET
ftr-394	2002	11	dates	date	NOUN
ftr-394	2002	12	the	the	DET
ftr-394	2002	13	partners	partner	NOUN
ftr-394	2002	14	filed	file	VERB
ftr-394	2002	15	their	their	PRON
ftr-394	2002	16	individual	individual	ADJ
ftr-394	2002	17	returns	return	NOUN
ftr-394	2002	18	for	for	ADP
ftr-394	2002	19	the	the	DET
ftr-394	2002	20	years	year	NOUN
ftr-394	2002	21	2002	2002	NUM
ftr-394	2002	22	-	-	SYM
ftr-394	2002	23	2004	2004	NUM
ftr-394	2002	24	.	.	PUNCT
ftr-394	2003	1	the	the	DET
ftr-394	2003	2	irs	irs	PROPN
ftr-394	2003	3	could	could	AUX
ftr-394	2003	4	808	808	NUM
ftr-394	2003	5	florida	florida	PROPN
ftr-394	2003	6	tax	tax	NOUN
ftr-394	2003	7	review	review	NOUN
ftr-394	2004	1	[	[	X
ftr-394	2004	2	vol	vol	NOUN
ftr-394	2004	3	.	.	PUNCT
ftr-394	2004	4	8	8	NUM
ftr-394	2004	5	:	:	PUNCT
ftr-394	2004	6	si	si	X
ftr-394	2004	7	assess	assess	VERB
ftr-394	2004	8	deficiencies	deficiency	NOUN
ftr-394	2004	9	against	against	ADP
ftr-394	2004	10	the	the	DET
ftr-394	2004	11	partners	partner	NOUN
ftr-394	2004	12	attributable	attributable	ADJ
ftr-394	2004	13	to	to	ADP
ftr-394	2004	14	the	the	DET
ftr-394	2004	15	partnership	partnership	NOUN
ftr-394	2004	16	’s	’s	PART
ftr-394	2004	17	2000	2000	NUM
ftr-394	2004	18	items	item	NOUN
ftr-394	2004	19	for	for	ADP
ftr-394	2004	20	the	the	DET
ftr-394	2004	21	partners	partner	NOUN
ftr-394	2004	22	’	'	PUNCT
ftr-394	2004	23	open	open	ADJ
ftr-394	2004	24	2002	2002	NUM
ftr-394	2004	25	-	-	SYM
ftr-394	2004	26	2004	2004	NUM
ftr-394	2004	27	years	year	NOUN
ftr-394	2004	28	.	.	PUNCT
ftr-394	2005	1	4	4	X
ftr-394	2005	2	.	.	PUNCT
ftr-394	2006	1	and	and	CCONJ
ftr-394	2006	2	extended	extend	VERB
ftr-394	2006	3	by	by	ADP
ftr-394	2006	4	jenkens	jenkens	PROPN
ftr-394	2006	5	&	&	CCONJ
ftr-394	2006	6	gilchrist	gilchrist	PROPN
ftr-394	2006	7	’s	’s	PART
ftr-394	2006	8	response	response	NOUN
ftr-394	2006	9	to	to	ADP
ftr-394	2006	10	the	the	DET
ftr-394	2006	11	irs	irs	PROPN
ftr-394	2006	12	summons	summon	NOUN
ftr-394	2006	13	in	in	ADP
ftr-394	2006	14	son	son	NOUN
ftr-394	2006	15	of	of	ADP
ftr-394	2006	16	boss	boss	NOUN
ftr-394	2006	17	transactions	transaction	NOUN
ftr-394	2006	18	.	.	PUNCT
ftr-394	2007	1	kligfeld	kligfeld	PROPN
ftr-394	2007	2	holdings	holding	NOUN
ftr-394	2007	3	v.	v.	ADP
ftr-394	2007	4	commissioner	commissioner	PROPN
ftr-394	2007	5	,	,	PUNCT
ftr-394	2007	6	128	128	NUM
ftr-394	2007	7	t.c	t.c	PROPN
ftr-394	2007	8	.	.	PROPN
ftr-394	2007	9	192	192	NUM
ftr-394	2007	10	(	(	PUNCT
ftr-394	2007	11	5/30/07	5/30/07	NUM
ftr-394	2007	12	)	)	PUNCT
ftr-394	2007	13	.	.	PUNCT
ftr-394	2008	1	an	an	DET
ftr-394	2008	2	fpaa	fpaa	NOUN
ftr-394	2008	3	that	that	PRON
ftr-394	2008	4	was	be	AUX
ftr-394	2008	5	issued	issue	VERB
ftr-394	2008	6	after	after	ADP
ftr-394	2008	7	§	§	PROPN
ftr-394	2008	8	6229(a	6229(a	NOUN
ftr-394	2008	9	)	)	PUNCT
ftr-394	2008	10	barred	bar	VERB
ftr-394	2008	11	adjustments	adjustment	NOUN
ftr-394	2008	12	to	to	ADP
ftr-394	2008	13	partnership	partnership	NOUN
ftr-394	2008	14	items	item	NOUN
ftr-394	2008	15	,	,	PUNCT
ftr-394	2008	16	but	but	CCONJ
ftr-394	2008	17	before	before	ADP
ftr-394	2008	18	§	§	PROPN
ftr-394	2008	19	6501	6501	NUM
ftr-394	2008	20	barred	bar	VERB
ftr-394	2008	21	assessment	assessment	NOUN
ftr-394	2008	22	of	of	ADP
ftr-394	2008	23	tax	tax	NOUN
ftr-394	2008	24	against	against	ADP
ftr-394	2008	25	the	the	DET
ftr-394	2008	26	partner	partner	NOUN
ftr-394	2008	27	,	,	PUNCT
ftr-394	2008	28	permitted	permit	VERB
ftr-394	2008	29	assessment	assessment	NOUN
ftr-394	2008	30	of	of	ADP
ftr-394	2008	31	deficiencies	deficiency	NOUN
ftr-394	2008	32	against	against	ADP
ftr-394	2008	33	the	the	DET
ftr-394	2008	34	partner	partner	NOUN
ftr-394	2008	35	in	in	ADP
ftr-394	2008	36	the	the	DET
ftr-394	2008	37	open	open	ADJ
ftr-394	2008	38	year	year	NOUN
ftr-394	2008	39	.	.	PUNCT
ftr-394	2009	1	the	the	DET
ftr-394	2009	2	§	§	PROPN
ftr-394	2009	3	6501	6501	NUM
ftr-394	2009	4	statute	statute	NOUN
ftr-394	2009	5	of	of	ADP
ftr-394	2009	6	limitations	limitation	NOUN
ftr-394	2009	7	was	be	AUX
ftr-394	2009	8	tolled	toll	VERB
ftr-394	2009	9	under	under	ADP
ftr-394	2009	10	§	§	PROPN
ftr-394	2009	11	7609(e)(2	7609(e)(2	NUM
ftr-394	2009	12	)	)	PUNCT
ftr-394	2009	13	for	for	ADP
ftr-394	2009	14	the	the	DET
ftr-394	2009	15	period	period	NOUN
ftr-394	2009	16	during	during	ADP
ftr-394	2009	17	which	which	PRON
ftr-394	2009	18	jenkens	jenkens	PROPN
ftr-394	2009	19	&	&	CCONJ
ftr-394	2009	20	gilchrist	gilchrist	PROPN
ftr-394	2009	21	provided	provide	VERB
ftr-394	2009	22	information	information	NOUN
ftr-394	2009	23	in	in	ADP
ftr-394	2009	24	response	response	NOUN
ftr-394	2009	25	to	to	ADP
ftr-394	2009	26	the	the	DET
ftr-394	2009	27	irs	irs	PROPN
ftr-394	2009	28	summons	summon	NOUN
ftr-394	2009	29	for	for	ADP
ftr-394	2009	30	customers	customer	NOUN
ftr-394	2009	31	’	’	PART
ftr-394	2009	32	names	name	NOUN
ftr-394	2009	33	in	in	ADP
ftr-394	2009	34	the	the	DET
ftr-394	2009	35	son	son	NOUN
ftr-394	2009	36	of	of	ADP
ftr-394	2009	37	boss	boss	NOUN
ftr-394	2009	38	shelter	shelter	NOUN
ftr-394	2009	39	.	.	PUNCT
ftr-394	2010	1	5	5	X
ftr-394	2010	2	.	.	X
ftr-394	2010	3	a	a	DET
ftr-394	2010	4	criminal	criminal	ADJ
ftr-394	2010	5	fraud	fraud	NOUN
ftr-394	2010	6	investigation	investigation	NOUN
ftr-394	2010	7	of	of	ADP
ftr-394	2010	8	the	the	DET
ftr-394	2010	9	tax	tax	NOUN
ftr-394	2010	10	matters	matter	NOUN
ftr-394	2010	11	partner	partner	NOUN
ftr-394	2010	12	helped	help	VERB
ftr-394	2010	13	another	another	DET
ftr-394	2010	14	partner	partner	NOUN
ftr-394	2010	15	.	.	PUNCT
ftr-394	2011	1	in	in	ADP
ftr-394	2011	2	re	re	PROPN
ftr-394	2011	3	martinez	martinez	PROPN
ftr-394	2011	4	,	,	PUNCT
ftr-394	2011	5	366	366	PROPN
ftr-394	2011	6	b.r	b.r	PROPN
ftr-394	2011	7	.	.	PROPN
ftr-394	2011	8	604	604	NUM
ftr-394	2011	9	(	(	PUNCT
ftr-394	2011	10	bankr	bankr	PROPN
ftr-394	2011	11	.	.	PUNCT
ftr-394	2012	1	e.d	e.d	PROPN
ftr-394	2012	2	.	.	PROPN
ftr-394	2012	3	la	la	PROPN
ftr-394	2012	4	.	.	PUNCT
ftr-394	2013	1	4/13/07	4/13/07	NUM
ftr-394	2013	2	)	)	PUNCT
ftr-394	2013	3	.	.	PUNCT
ftr-394	2014	1	a	a	DET
ftr-394	2014	2	consent	consent	NOUN
ftr-394	2014	3	to	to	PART
ftr-394	2014	4	extend	extend	VERB
ftr-394	2014	5	the	the	DET
ftr-394	2014	6	statute	statute	NOUN
ftr-394	2014	7	of	of	ADP
ftr-394	2014	8	limitations	limitation	NOUN
ftr-394	2014	9	for	for	ADP
ftr-394	2014	10	partnership	partnership	NOUN
ftr-394	2014	11	level	level	NOUN
ftr-394	2014	12	audit	audit	NOUN
ftr-394	2014	13	executed	execute	VERB
ftr-394	2014	14	by	by	ADP
ftr-394	2014	15	tax	tax	NOUN
ftr-394	2014	16	matters	matter	NOUN
ftr-394	2014	17	partner	partner	NOUN
ftr-394	2014	18	was	be	AUX
ftr-394	2014	19	invalid	invalid	ADJ
ftr-394	2014	20	with	with	ADP
ftr-394	2014	21	respect	respect	NOUN
ftr-394	2014	22	to	to	ADP
ftr-394	2014	23	the	the	DET
ftr-394	2014	24	taxpayer	taxpayer	NOUN
ftr-394	2014	25	-	-	PUNCT
ftr-394	2014	26	partner	partner	NOUN
ftr-394	2014	27	,	,	PUNCT
ftr-394	2014	28	because	because	SCONJ
ftr-394	2014	29	the	the	DET
ftr-394	2014	30	tax	tax	NOUN
ftr-394	2014	31	matters	matter	NOUN
ftr-394	2014	32	partner	partner	NOUN
ftr-394	2014	33	was	be	AUX
ftr-394	2014	34	under	under	ADP
ftr-394	2014	35	criminal	criminal	ADJ
ftr-394	2014	36	investigation	investigation	NOUN
ftr-394	2014	37	with	with	ADP
ftr-394	2014	38	respect	respect	NOUN
ftr-394	2014	39	to	to	ADP
ftr-394	2014	40	the	the	DET
ftr-394	2014	41	partnership	partnership	NOUN
ftr-394	2014	42	and	and	CCONJ
ftr-394	2014	43	thus	thus	ADV
ftr-394	2014	44	had	have	VERB
ftr-394	2014	45	a	a	DET
ftr-394	2014	46	disabling	disable	VERB
ftr-394	2014	47	conflict	conflict	NOUN
ftr-394	2014	48	of	of	ADP
ftr-394	2014	49	interest	interest	NOUN
ftr-394	2014	50	with	with	ADP
ftr-394	2014	51	the	the	DET
ftr-394	2014	52	other	other	ADJ
ftr-394	2014	53	partners	partner	NOUN
ftr-394	2014	54	of	of	ADP
ftr-394	2014	55	which	which	PRON
ftr-394	2014	56	the	the	DET
ftr-394	2014	57	irs	irs	PROPN
ftr-394	2014	58	was	be	AUX
ftr-394	2014	59	aware	aware	ADJ
ftr-394	2014	60	.	.	PUNCT
ftr-394	2015	1	6	6	X
ftr-394	2015	2	.	.	X
ftr-394	2015	3	river	river	NOUN
ftr-394	2015	4	city	city	NOUN
ftr-394	2015	5	ranches	ranch	VERB
ftr-394	2015	6	#	#	SYM
ftr-394	2015	7	1	1	NUM
ftr-394	2015	8	ltd	ltd	PROPN
ftr-394	2015	9	.	.	PROPN
ftr-394	2016	1	v.	v.	PROPN
ftr-394	2016	2	commissioner	commissioner	PROPN
ftr-394	2016	3	,	,	PUNCT
ftr-394	2016	4	t.c	t.c	PROPN
ftr-394	2016	5	.	.	PROPN
ftr-394	2016	6	memo	memo	NOUN
ftr-394	2016	7	.	.	PUNCT
ftr-394	2017	1	2007	2007	NUM
ftr-394	2017	2	-	-	SYM
ftr-394	2017	3	171	171	NUM
ftr-394	2017	4	(	(	PUNCT
ftr-394	2017	5	7/2/07	7/2/07	NUM
ftr-394	2017	6	)	)	PUNCT
ftr-394	2017	7	.	.	PUNCT
ftr-394	2018	1	on	on	ADP
ftr-394	2018	2	remand	remand	NOUN
ftr-394	2018	3	from	from	ADP
ftr-394	2018	4	the	the	DET
ftr-394	2018	5	ninth	ninth	ADJ
ftr-394	2018	6	circuit	circuit	NOUN
ftr-394	2018	7	,	,	PUNCT
ftr-394	2018	8	401	401	NUM
ftr-394	2018	9	f.3d	f.3d	NUM
ftr-394	2018	10	1136	1136	NUM
ftr-394	2018	11	(	(	PUNCT
ftr-394	2018	12	9th	9th	ADJ
ftr-394	2018	13	cir	cir	NOUN
ftr-394	2018	14	.	.	PROPN
ftr-394	2018	15	2005	2005	NUM
ftr-394	2018	16	)	)	PUNCT
ftr-394	2018	17	,	,	PUNCT
ftr-394	2018	18	the	the	DET
ftr-394	2018	19	tax	tax	NOUN
ftr-394	2018	20	court	court	NOUN
ftr-394	2018	21	held	hold	VERB
ftr-394	2018	22	that	that	SCONJ
ftr-394	2018	23	an	an	DET
ftr-394	2018	24	asserted	asserted	ADJ
ftr-394	2018	25	conflict	conflict	NOUN
ftr-394	2018	26	of	of	ADP
ftr-394	2018	27	interest	interest	NOUN
ftr-394	2018	28	between	between	ADP
ftr-394	2018	29	the	the	DET
ftr-394	2018	30	tax	tax	NOUN
ftr-394	2018	31	matters	matter	NOUN
ftr-394	2018	32	partner	partner	NOUN
ftr-394	2018	33	and	and	CCONJ
ftr-394	2018	34	the	the	DET
ftr-394	2018	35	other	other	ADJ
ftr-394	2018	36	partners	partner	NOUN
ftr-394	2018	37	did	do	AUX
ftr-394	2018	38	not	not	PART
ftr-394	2018	39	invalidate	invalidate	VERB
ftr-394	2018	40	waiver	waiver	NOUN
ftr-394	2018	41	of	of	ADP
ftr-394	2018	42	the	the	DET
ftr-394	2018	43	statute	statute	NOUN
ftr-394	2018	44	of	of	ADP
ftr-394	2018	45	limitations	limitation	NOUN
ftr-394	2018	46	by	by	ADP
ftr-394	2018	47	the	the	DET
ftr-394	2018	48	tax	tax	NOUN
ftr-394	2018	49	matters	matter	NOUN
ftr-394	2018	50	partner	partner	NOUN
ftr-394	2018	51	.	.	PUNCT
ftr-394	2019	1	in	in	ADP
ftr-394	2019	2	addition	addition	NOUN
ftr-394	2019	3	,	,	PUNCT
ftr-394	2019	4	the	the	DET
ftr-394	2019	5	tax	tax	NOUN
ftr-394	2019	6	court	court	NOUN
ftr-394	2019	7	found	find	VERB
ftr-394	2019	8	that	that	SCONJ
ftr-394	2019	9	the	the	DET
ftr-394	2019	10	six	six	NUM
ftr-394	2019	11	-	-	PUNCT
ftr-394	2019	12	year	year	NOUN
ftr-394	2019	13	statute	statute	NOUN
ftr-394	2019	14	of	of	ADP
ftr-394	2019	15	limitations	limitation	NOUN
ftr-394	2019	16	for	for	ADP
ftr-394	2019	17	fraud	fraud	NOUN
ftr-394	2019	18	was	be	AUX
ftr-394	2019	19	applicable	applicable	ADJ
ftr-394	2019	20	and	and	CCONJ
ftr-394	2019	21	that	that	SCONJ
ftr-394	2019	22	the	the	DET
ftr-394	2019	23	sheep	sheep	NOUN
ftr-394	2019	24	breeding	breed	VERB
ftr-394	2019	25	partnerships	partnership	NOUN
ftr-394	2019	26	at	at	ADP
ftr-394	2019	27	issue	issue	NOUN
ftr-394	2019	28	were	be	AUX
ftr-394	2019	29	sham	sham	ADJ
ftr-394	2019	30	partnerships	partnership	NOUN
ftr-394	2019	31	lacking	lack	VERB
ftr-394	2019	32	economic	economic	ADJ
ftr-394	2019	33	substance	substance	NOUN
ftr-394	2019	34	,	,	PUNCT
ftr-394	2019	35	which	which	PRON
ftr-394	2019	36	justified	justify	VERB
ftr-394	2019	37	increased	increase	VERB
ftr-394	2019	38	interest	interest	NOUN
ftr-394	2019	39	penalties	penalty	NOUN
ftr-394	2019	40	under	under	ADP
ftr-394	2019	41	§	§	PROPN
ftr-394	2019	42	6621(c	6621(c	NOUN
ftr-394	2019	43	)	)	PUNCT
ftr-394	2019	44	.	.	PUNCT
ftr-394	2020	1	7	7	X
ftr-394	2020	2	.	.	X
ftr-394	2020	3	a	a	DET
ftr-394	2020	4	closing	closing	NOUN
ftr-394	2020	5	agreement	agreement	NOUN
ftr-394	2020	6	is	be	AUX
ftr-394	2020	7	not	not	PART
ftr-394	2020	8	necessary	necessary	ADJ
ftr-394	2020	9	for	for	ADP
ftr-394	2020	10	a	a	DET
ftr-394	2020	11	settlement	settlement	NOUN
ftr-394	2020	12	agreement	agreement	NOUN
ftr-394	2020	13	prerequisite	prerequisite	NOUN
ftr-394	2020	14	to	to	ADP
ftr-394	2020	15	starting	start	VERB
ftr-394	2020	16	the	the	DET
ftr-394	2020	17	statute	statute	NOUN
ftr-394	2020	18	of	of	ADP
ftr-394	2020	19	limitations	limitation	NOUN
ftr-394	2020	20	running	run	VERB
ftr-394	2020	21	.	.	PUNCT
ftr-394	2021	1	gingerich	gingerich	PROPN
ftr-394	2021	2	v.	v.	PROPN
ftr-394	2021	3	united	united	PROPN
ftr-394	2021	4	states	states	PROPN
ftr-394	2021	5	,	,	PUNCT
ftr-394	2021	6	77	77	NUM
ftr-394	2021	7	fed	fed	PROPN
ftr-394	2021	8	.	.	PUNCT
ftr-394	2022	1	cl	cl	NOUN
ftr-394	2022	2	.	.	PUNCT
ftr-394	2023	1	231	231	NUM
ftr-394	2023	2	(	(	PUNCT
ftr-394	2023	3	6/22/07	6/22/07	NUM
ftr-394	2023	4	)	)	PUNCT
ftr-394	2023	5	,	,	PUNCT
ftr-394	2023	6	on	on	ADP
ftr-394	2023	7	remand	remand	NOUN
ftr-394	2023	8	from	from	ADP
ftr-394	2023	9	82	82	NUM
ftr-394	2023	10	f.app’x	f.app’x	NOUN
ftr-394	2023	11	35	35	NUM
ftr-394	2023	12	(	(	PUNCT
ftr-394	2023	13	fed	fed	PROPN
ftr-394	2023	14	.	.	PUNCT
ftr-394	2023	15	cir	cir	PROPN
ftr-394	2023	16	.	.	PROPN
ftr-394	2023	17	2003	2003	NUM
ftr-394	2023	18	)	)	PUNCT
ftr-394	2023	19	.	.	PUNCT
ftr-394	2024	1	in	in	ADP
ftr-394	2024	2	a	a	DET
ftr-394	2024	3	partnership	partnership	NOUN
ftr-394	2024	4	level	level	NOUN
ftr-394	2024	5	audit	audit	NOUN
ftr-394	2024	6	,	,	PUNCT
ftr-394	2024	7	pursuant	pursuant	ADJ
ftr-394	2024	8	to	to	ADP
ftr-394	2024	9	§	§	PROPN
ftr-394	2024	10	6229(f)(1	6229(f)(1	NOUN
ftr-394	2024	11	)	)	PUNCT
ftr-394	2024	12	the	the	DET
ftr-394	2024	13	irs	irs	PROPN
ftr-394	2024	14	has	have	VERB
ftr-394	2024	15	one	one	NUM
ftr-394	2024	16	year	year	NOUN
ftr-394	2024	17	to	to	PART
ftr-394	2024	18	assess	assess	VERB
ftr-394	2024	19	a	a	DET
ftr-394	2024	20	deficiency	deficiency	NOUN
ftr-394	2024	21	against	against	ADP
ftr-394	2024	22	the	the	DET
ftr-394	2024	23	partners	partner	NOUN
ftr-394	2024	24	with	with	ADP
ftr-394	2024	25	respect	respect	NOUN
ftr-394	2024	26	to	to	ADP
ftr-394	2024	27	items	item	NOUN
ftr-394	2024	28	that	that	PRON
ftr-394	2024	29	pursuant	pursuant	VERB
ftr-394	2024	30	to	to	ADP
ftr-394	2024	31	§	§	PROPN
ftr-394	2024	32	6231(b)(1)(c	6231(b)(1)(c	NUM
ftr-394	2024	33	)	)	PUNCT
ftr-394	2024	34	became	become	VERB
ftr-394	2024	35	nonpartnership	nonpartnership	NOUN
ftr-394	2024	36	items	item	NOUN
ftr-394	2024	37	as	as	ADP
ftr-394	2024	38	a	a	DET
ftr-394	2024	39	result	result	NOUN
ftr-394	2024	40	of	of	ADP
ftr-394	2024	41	a	a	DET
ftr-394	2024	42	settlement	settlement	NOUN
ftr-394	2024	43	agreement	agreement	NOUN
ftr-394	2024	44	.	.	PUNCT
ftr-394	2025	1	in	in	ADP
ftr-394	2025	2	this	this	DET
ftr-394	2025	3	case	case	NOUN
ftr-394	2025	4	,	,	PUNCT
ftr-394	2025	5	while	while	SCONJ
ftr-394	2025	6	the	the	DET
ftr-394	2025	7	partnership	partnership	NOUN
ftr-394	2025	8	issue	issue	NOUN
ftr-394	2025	9	was	be	AUX
ftr-394	2025	10	before	before	ADP
ftr-394	2025	11	the	the	DET
ftr-394	2025	12	tax	tax	NOUN
ftr-394	2025	13	court	court	NOUN
ftr-394	2025	14	,	,	PUNCT
ftr-394	2025	15	the	the	DET
ftr-394	2025	16	irs	irs	PROPN
ftr-394	2025	17	district	district	NOUN
ftr-394	2025	18	counsel	counsel	NOUN
ftr-394	2025	19	and	and	CCONJ
ftr-394	2025	20	the	the	DET
ftr-394	2025	21	partners	partner	NOUN
ftr-394	2025	22	’	'	PUNCT
ftr-394	2025	23	lawyers	lawyer	NOUN
ftr-394	2025	24	reached	reach	VERB
ftr-394	2025	25	a	a	DET
ftr-394	2025	26	settlement	settlement	NOUN
ftr-394	2025	27	,	,	PUNCT
ftr-394	2025	28	which	which	PRON
ftr-394	2025	29	was	be	AUX
ftr-394	2025	30	reduced	reduce	VERB
ftr-394	2025	31	to	to	ADP
ftr-394	2025	32	a	a	DET
ftr-394	2025	33	writing	writing	NOUN
ftr-394	2025	34	signed	sign	VERB
ftr-394	2025	35	by	by	ADP
ftr-394	2025	36	the	the	DET
ftr-394	2025	37	partners	partner	NOUN
ftr-394	2025	38	(	(	PUNCT
ftr-394	2025	39	the	the	DET
ftr-394	2025	40	“	"	PUNCT
ftr-394	2025	41	acceptance	acceptance	NOUN
ftr-394	2025	42	forms	form	NOUN
ftr-394	2025	43	”	"	PUNCT
ftr-394	2025	44	)	)	PUNCT
ftr-394	2025	45	,	,	PUNCT
ftr-394	2025	46	but	but	CCONJ
ftr-394	2025	47	not	not	PART
ftr-394	2025	48	by	by	ADP
ftr-394	2025	49	any	any	DET
ftr-394	2025	50	representative	representative	NOUN
ftr-394	2025	51	of	of	ADP
ftr-394	2025	52	the	the	DET
ftr-394	2025	53	irs	irs	PROPN
ftr-394	2025	54	,	,	PUNCT
ftr-394	2025	55	which	which	PRON
ftr-394	2025	56	was	be	AUX
ftr-394	2025	57	delivered	deliver	VERB
ftr-394	2025	58	to	to	ADP
ftr-394	2025	59	the	the	DET
ftr-394	2025	60	irs	irs	PROPN
ftr-394	2025	61	,	,	PUNCT
ftr-394	2025	62	but	but	CCONJ
ftr-394	2025	63	which	which	PRON
ftr-394	2025	64	did	do	AUX
ftr-394	2025	65	not	not	PART
ftr-394	2025	66	exactly	exactly	ADV
ftr-394	2025	67	follow	follow	VERB
ftr-394	2025	68	the	the	DET
ftr-394	2025	69	precise	precise	ADJ
ftr-394	2025	70	wording	wording	NOUN
ftr-394	2025	71	of	of	ADP
ftr-394	2025	72	the	the	DET
ftr-394	2025	73	irs	irs	PROPN
ftr-394	2025	74	’s	’s	PART
ftr-394	2025	75	settlement	settlement	NOUN
ftr-394	2025	76	offer	offer	NOUN
ftr-394	2025	77	.	.	PUNCT
ftr-394	2026	1	both	both	DET
ftr-394	2026	2	the	the	DET
ftr-394	2026	3	2008	2008	NUM
ftr-394	2026	4	]	]	PUNCT
ftr-394	2026	5	recent	recent	ADJ
ftr-394	2026	6	developments	development	NOUN
ftr-394	2026	7	in	in	ADP
ftr-394	2026	8	federal	federal	ADJ
ftr-394	2026	9	income	income	NOUN
ftr-394	2026	10	taxation	taxation	NOUN
ftr-394	2026	11	809	809	NUM
ftr-394	2026	12	irs	irs	PROPN
ftr-394	2026	13	and	and	CCONJ
ftr-394	2026	14	the	the	DET
ftr-394	2026	15	taxpayer	taxpayer	NOUN
ftr-394	2026	16	’s	’s	PART
ftr-394	2026	17	lawyers	lawyer	NOUN
ftr-394	2026	18	expected	expect	VERB
ftr-394	2026	19	that	that	SCONJ
ftr-394	2026	20	closing	closing	NOUN
ftr-394	2026	21	agreements	agreement	NOUN
ftr-394	2026	22	would	would	AUX
ftr-394	2026	23	be	be	AUX
ftr-394	2026	24	signed	sign	VERB
ftr-394	2026	25	expeditiously	expeditiously	ADV
ftr-394	2026	26	,	,	PUNCT
ftr-394	2026	27	but	but	CCONJ
ftr-394	2026	28	there	there	PRON
ftr-394	2026	29	was	be	VERB
ftr-394	2026	30	a	a	DET
ftr-394	2026	31	delay	delay	NOUN
ftr-394	2026	32	.	.	PUNCT
ftr-394	2027	1	in	in	ADP
ftr-394	2027	2	the	the	DET
ftr-394	2027	3	refund	refund	NOUN
ftr-394	2027	4	suit	suit	NOUN
ftr-394	2027	5	,	,	PUNCT
ftr-394	2027	6	the	the	DET
ftr-394	2027	7	court	court	NOUN
ftr-394	2027	8	of	of	ADP
ftr-394	2027	9	federal	federal	ADJ
ftr-394	2027	10	claims	claim	NOUN
ftr-394	2027	11	(	(	PUNCT
ftr-394	2027	12	judge	judge	NOUN
ftr-394	2027	13	lettow	lettow	NOUN
ftr-394	2027	14	)	)	PUNCT
ftr-394	2027	15	held	hold	VERB
ftr-394	2027	16	that	that	SCONJ
ftr-394	2027	17	settlement	settlement	NOUN
ftr-394	2027	18	agreement	agreement	NOUN
ftr-394	2027	19	had	have	AUX
ftr-394	2027	20	been	be	AUX
ftr-394	2027	21	reached	reach	VERB
ftr-394	2027	22	when	when	SCONJ
ftr-394	2027	23	the	the	DET
ftr-394	2027	24	partners	partner	NOUN
ftr-394	2027	25	had	have	AUX
ftr-394	2027	26	signed	sign	VERB
ftr-394	2027	27	and	and	CCONJ
ftr-394	2027	28	delivered	deliver	VERB
ftr-394	2027	29	the	the	DET
ftr-394	2027	30	“	"	PUNCT
ftr-394	2027	31	acceptance	acceptance	NOUN
ftr-394	2027	32	forms	form	NOUN
ftr-394	2027	33	”	"	PUNCT
ftr-394	2027	34	to	to	ADP
ftr-394	2027	35	the	the	DET
ftr-394	2027	36	irs	irs	PROPN
ftr-394	2027	37	,	,	PUNCT
ftr-394	2027	38	not	not	PART
ftr-394	2027	39	on	on	ADP
ftr-394	2027	40	the	the	DET
ftr-394	2027	41	later	later	ADJ
ftr-394	2027	42	date	date	NOUN
ftr-394	2027	43	on	on	ADP
ftr-394	2027	44	which	which	PRON
ftr-394	2027	45	the	the	DET
ftr-394	2027	46	closing	closing	NOUN
ftr-394	2027	47	agreements	agreement	NOUN
ftr-394	2027	48	had	have	AUX
ftr-394	2027	49	been	be	AUX
ftr-394	2027	50	signed	sign	VERB
ftr-394	2027	51	.	.	PUNCT
ftr-394	2028	1	accordingly	accordingly	ADV
ftr-394	2028	2	,	,	PUNCT
ftr-394	2028	3	the	the	DET
ftr-394	2028	4	deficiency	deficiency	NOUN
ftr-394	2028	5	,	,	PUNCT
ftr-394	2028	6	which	which	PRON
ftr-394	2028	7	was	be	AUX
ftr-394	2028	8	assessed	assess	VERB
ftr-394	2028	9	more	more	ADJ
ftr-394	2028	10	than	than	ADP
ftr-394	2028	11	one	one	NUM
ftr-394	2028	12	year	year	NOUN
ftr-394	2028	13	after	after	ADP
ftr-394	2028	14	the	the	DET
ftr-394	2028	15	acceptance	acceptance	NOUN
ftr-394	2028	16	forms	form	NOUN
ftr-394	2028	17	,	,	PUNCT
ftr-394	2028	18	but	but	CCONJ
ftr-394	2028	19	within	within	ADP
ftr-394	2028	20	one	one	NUM
ftr-394	2028	21	year	year	NOUN
ftr-394	2028	22	from	from	ADP
ftr-394	2028	23	the	the	DET
ftr-394	2028	24	closing	closing	NOUN
ftr-394	2028	25	agreements	agreement	NOUN
ftr-394	2028	26	,	,	PUNCT
ftr-394	2028	27	was	be	AUX
ftr-394	2028	28	not	not	PART
ftr-394	2028	29	timely	timely	ADJ
ftr-394	2028	30	.	.	PUNCT
ftr-394	2029	1	8	8	X
ftr-394	2029	2	.	.	X
ftr-394	2030	1	fear	fear	NOUN
ftr-394	2030	2	penalties	penalty	NOUN
ftr-394	2030	3	determined	determine	VERB
ftr-394	2030	4	in	in	ADP
ftr-394	2030	5	a	a	DET
ftr-394	2030	6	tefra	tefra	ADJ
ftr-394	2030	7	audit	audit	NOUN
ftr-394	2030	8	.	.	PUNCT
ftr-394	2031	1	fears	fear	NOUN
ftr-394	2031	2	v.	v.	PROPN
ftr-394	2031	3	commissioner	commissioner	NOUN
ftr-394	2031	4	,	,	PUNCT
ftr-394	2031	5	129	129	NUM
ftr-394	2031	6	t.c	t.c	PROPN
ftr-394	2031	7	.	.	PROPN
ftr-394	2031	8	8	8	NUM
ftr-394	2031	9	(	(	PUNCT
ftr-394	2031	10	8/2/07	8/2/07	NUM
ftr-394	2031	11	)	)	PUNCT
ftr-394	2031	12	.	.	PUNCT
ftr-394	2032	1	section	section	NOUN
ftr-394	2032	2	6221	6221	NUM
ftr-394	2032	3	provides	provide	VERB
ftr-394	2032	4	that	that	SCONJ
ftr-394	2032	5	the	the	DET
ftr-394	2032	6	applicability	applicability	NOUN
ftr-394	2032	7	of	of	ADP
ftr-394	2032	8	any	any	DET
ftr-394	2032	9	penalty	penalty	NOUN
ftr-394	2032	10	,	,	PUNCT
ftr-394	2032	11	including	include	VERB
ftr-394	2032	12	an	an	DET
ftr-394	2032	13	accuracy	accuracy	NOUN
ftr-394	2032	14	-	-	PUNCT
ftr-394	2032	15	related	relate	VERB
ftr-394	2032	16	penalty	penalty	NOUN
ftr-394	2032	17	that	that	PRON
ftr-394	2032	18	relates	relate	VERB
ftr-394	2032	19	to	to	ADP
ftr-394	2032	20	an	an	DET
ftr-394	2032	21	adjustment	adjustment	NOUN
ftr-394	2032	22	of	of	ADP
ftr-394	2032	23	a	a	DET
ftr-394	2032	24	partnership	partnership	NOUN
ftr-394	2032	25	item	item	NOUN
ftr-394	2032	26	must	must	AUX
ftr-394	2032	27	be	be	AUX
ftr-394	2032	28	determined	determine	VERB
ftr-394	2032	29	at	at	ADP
ftr-394	2032	30	the	the	DET
ftr-394	2032	31	partnership	partnership	NOUN
ftr-394	2032	32	level	level	NOUN
ftr-394	2032	33	if	if	SCONJ
ftr-394	2032	34	the	the	DET
ftr-394	2032	35	tefra	tefra	PROPN
ftr-394	2032	36	partnership	partnership	NOUN
ftr-394	2032	37	audit	audit	NOUN
ftr-394	2032	38	rules	rule	NOUN
ftr-394	2032	39	apply	apply	VERB
ftr-394	2032	40	.	.	PUNCT
ftr-394	2033	1	accordingly	accordingly	ADV
ftr-394	2033	2	,	,	PUNCT
ftr-394	2033	3	the	the	DET
ftr-394	2033	4	tax	tax	NOUN
ftr-394	2033	5	court	court	NOUN
ftr-394	2033	6	(	(	PUNCT
ftr-394	2033	7	judge	judge	PROPN
ftr-394	2033	8	foley	foley	PROPN
ftr-394	2033	9	)	)	PUNCT
ftr-394	2033	10	held	hold	VERB
ftr-394	2033	11	that	that	SCONJ
ftr-394	2033	12	it	it	PRON
ftr-394	2033	13	lacked	lack	VERB
ftr-394	2033	14	jurisdiction	jurisdiction	NOUN
ftr-394	2033	15	to	to	PART
ftr-394	2033	16	consider	consider	VERB
ftr-394	2033	17	an	an	DET
ftr-394	2033	18	asserted	asserted	ADJ
ftr-394	2033	19	partner	partner	NOUN
ftr-394	2033	20	-	-	PUNCT
ftr-394	2033	21	level	level	NOUN
ftr-394	2033	22	defense	defense	NOUN
ftr-394	2033	23	relating	relate	VERB
ftr-394	2033	24	to	to	ADP
ftr-394	2033	25	§	§	PROPN
ftr-394	2033	26	6662	6662	NUM
ftr-394	2033	27	penalties	penalty	NOUN
ftr-394	2033	28	determined	determine	VERB
ftr-394	2033	29	in	in	ADP
ftr-394	2033	30	the	the	DET
ftr-394	2033	31	partnership	partnership	NOUN
ftr-394	2033	32	level	level	NOUN
ftr-394	2033	33	proceeding	proceeding	NOUN
ftr-394	2033	34	.	.	PUNCT
ftr-394	2034	1	9	9	X
ftr-394	2034	2	.	.	PUNCT
ftr-394	2034	3	“	"	PUNCT
ftr-394	2034	4	the	the	DET
ftr-394	2034	5	[	[	X
ftr-394	2034	6	subchapter	subchapter	NOUN
ftr-394	2034	7	b	b	NOUN
ftr-394	2034	8	]	]	PUNCT
ftr-394	2034	9	deficiency	deficiency	NOUN
ftr-394	2034	10	procedures	procedure	NOUN
ftr-394	2034	11	no	no	ADV
ftr-394	2034	12	longer	long	ADV
ftr-394	2034	13	apply	apply	VERB
ftr-394	2034	14	to	to	ADP
ftr-394	2034	15	the	the	DET
ftr-394	2034	16	assessment	assessment	NOUN
ftr-394	2034	17	of	of	ADP
ftr-394	2034	18	any	any	DET
ftr-394	2034	19	partnership	partnership	NOUN
ftr-394	2034	20	-	-	PUNCT
ftr-394	2034	21	item	item	NOUN
ftr-394	2034	22	penalty	penalty	NOUN
ftr-394	2034	23	determined	determine	VERB
ftr-394	2034	24	at	at	ADP
ftr-394	2034	25	the	the	DET
ftr-394	2034	26	partnership	partnership	NOUN
ftr-394	2034	27	level	level	NOUN
ftr-394	2034	28	,	,	PUNCT
ftr-394	2034	29	regardless	regardless	ADV
ftr-394	2034	30	of	of	ADP
ftr-394	2034	31	whether	whether	SCONJ
ftr-394	2034	32	further	further	ADJ
ftr-394	2034	33	partner	partner	NOUN
ftr-394	2034	34	-	-	PUNCT
ftr-394	2034	35	level	level	NOUN
ftr-394	2034	36	determinations	determination	NOUN
ftr-394	2034	37	are	be	AUX
ftr-394	2034	38	required	require	VERB
ftr-394	2034	39	.	.	PUNCT
ftr-394	2034	40	”	"	PUNCT
ftr-394	2035	1	so	so	ADV
ftr-394	2035	2	,	,	PUNCT
ftr-394	2035	3	is	be	AUX
ftr-394	2035	4	the	the	DET
ftr-394	2035	5	irs	irs	PROPN
ftr-394	2035	6	supposed	suppose	VERB
ftr-394	2035	7	to	to	PART
ftr-394	2035	8	assess	assess	VERB
ftr-394	2035	9	penalties	penalty	NOUN
ftr-394	2035	10	before	before	SCONJ
ftr-394	2035	11	the	the	DET
ftr-394	2035	12	deficiency	deficiency	NOUN
ftr-394	2035	13	is	be	AUX
ftr-394	2035	14	determined	determine	VERB
ftr-394	2035	15	?	?	PUNCT
ftr-394	2036	1	domulewicz	domulewicz	PROPN
ftr-394	2036	2	v.	v.	PROPN
ftr-394	2036	3	commissioner	commissioner	NOUN
ftr-394	2036	4	,	,	PUNCT
ftr-394	2036	5	129	129	NUM
ftr-394	2036	6	t.c	t.c	PROPN
ftr-394	2036	7	.	.	PROPN
ftr-394	2036	8	11	11	NUM
ftr-394	2036	9	(	(	PUNCT
ftr-394	2036	10	8/8/07	8/8/07	NUM
ftr-394	2036	11	)	)	PUNCT
ftr-394	2036	12	.	.	PUNCT
ftr-394	2037	1	in	in	ADP
ftr-394	2037	2	a	a	DET
ftr-394	2037	3	son	son	NOUN
ftr-394	2037	4	of	of	ADP
ftr-394	2037	5	boss	boss	NOUN
ftr-394	2037	6	transaction	transaction	NOUN
ftr-394	2037	7	,	,	PUNCT
ftr-394	2037	8	the	the	DET
ftr-394	2037	9	taxpayer	taxpayer	NOUN
ftr-394	2037	10	claimed	claim	VERB
ftr-394	2037	11	a	a	DET
ftr-394	2037	12	$	$	SYM
ftr-394	2037	13	5,858,801	5,858,801	NUM
ftr-394	2037	14	capital	capital	NOUN
ftr-394	2037	15	loss	loss	NOUN
ftr-394	2037	16	.	.	PUNCT
ftr-394	2038	1	the	the	DET
ftr-394	2038	2	loss	loss	NOUN
ftr-394	2038	3	was	be	AUX
ftr-394	2038	4	created	create	VERB
ftr-394	2038	5	by	by	ADP
ftr-394	2038	6	a	a	DET
ftr-394	2038	7	series	series	NOUN
ftr-394	2038	8	of	of	ADP
ftr-394	2038	9	transactions	transaction	NOUN
ftr-394	2038	10	in	in	ADP
ftr-394	2038	11	which	which	PRON
ftr-394	2038	12	the	the	DET
ftr-394	2038	13	taxpayer	taxpayer	NOUN
ftr-394	2038	14	entered	enter	VERB
ftr-394	2038	15	into	into	ADP
ftr-394	2038	16	a	a	DET
ftr-394	2038	17	short	short	ADJ
ftr-394	2038	18	sale	sale	NOUN
ftr-394	2038	19	of	of	ADP
ftr-394	2038	20	u.s	u.s	PROPN
ftr-394	2038	21	.	.	PROPN
ftr-394	2038	22	treasury	treasury	PROPN
ftr-394	2038	23	notes	note	NOUN
ftr-394	2038	24	and	and	CCONJ
ftr-394	2038	25	contributed	contribute	VERB
ftr-394	2038	26	the	the	DET
ftr-394	2038	27	proceeds	proceed	NOUN
ftr-394	2038	28	and	and	CCONJ
ftr-394	2038	29	the	the	DET
ftr-394	2038	30	related	relate	VERB
ftr-394	2038	31	obligation	obligation	NOUN
ftr-394	2038	32	to	to	ADP
ftr-394	2038	33	a	a	DET
ftr-394	2038	34	partnership	partnership	NOUN
ftr-394	2038	35	(	(	PUNCT
ftr-394	2038	36	dip	dip	NOUN
ftr-394	2038	37	)	)	PUNCT
ftr-394	2038	38	.	.	PUNCT
ftr-394	2039	1	after	after	SCONJ
ftr-394	2039	2	dip	dip	NOUN
ftr-394	2039	3	satisfied	satisfy	VERB
ftr-394	2039	4	the	the	DET
ftr-394	2039	5	obligation	obligation	NOUN
ftr-394	2039	6	and	and	CCONJ
ftr-394	2039	7	received	receive	VERB
ftr-394	2039	8	from	from	ADP
ftr-394	2039	9	its	its	PRON
ftr-394	2039	10	partners	partner	NOUN
ftr-394	2039	11	contributions	contribution	NOUN
ftr-394	2039	12	of	of	ADP
ftr-394	2039	13	publicly	publicly	ADV
ftr-394	2039	14	traded	trade	VERB
ftr-394	2039	15	stock	stock	NOUN
ftr-394	2039	16	purchased	purchase	VERB
ftr-394	2039	17	for	for	ADP
ftr-394	2039	18	a	a	DET
ftr-394	2039	19	relatively	relatively	ADV
ftr-394	2039	20	nominal	nominal	ADJ
ftr-394	2039	21	amount	amount	NOUN
ftr-394	2039	22	,	,	PUNCT
ftr-394	2039	23	the	the	DET
ftr-394	2039	24	partners	partner	NOUN
ftr-394	2039	25	transferred	transfer	VERB
ftr-394	2039	26	their	their	PRON
ftr-394	2039	27	interests	interest	NOUN
ftr-394	2039	28	in	in	ADP
ftr-394	2039	29	dip	dip	NOUN
ftr-394	2039	30	to	to	ADP
ftr-394	2039	31	dii	dii	PROPN
ftr-394	2039	32	,	,	PUNCT
ftr-394	2039	33	an	an	DET
ftr-394	2039	34	s	s	NOUN
ftr-394	2039	35	corporation	corporation	NOUN
ftr-394	2039	36	of	of	ADP
ftr-394	2039	37	which	which	PRON
ftr-394	2039	38	they	they	PRON
ftr-394	2039	39	were	be	AUX
ftr-394	2039	40	shareholders	shareholder	NOUN
ftr-394	2039	41	.	.	PUNCT
ftr-394	2040	1	dip	dip	NOUN
ftr-394	2040	2	then	then	ADV
ftr-394	2040	3	liquidated	liquidate	VERB
ftr-394	2040	4	and	and	CCONJ
ftr-394	2040	5	distributed	distribute	VERB
ftr-394	2040	6	the	the	DET
ftr-394	2040	7	stock	stock	NOUN
ftr-394	2040	8	to	to	ADP
ftr-394	2040	9	dii	dii	PRON
ftr-394	2040	10	,	,	PUNCT
ftr-394	2040	11	following	follow	VERB
ftr-394	2040	12	which	which	PRON
ftr-394	2040	13	dii	dii	NOUN
ftr-394	2040	14	sold	sell	VERB
ftr-394	2040	15	the	the	DET
ftr-394	2040	16	stock	stock	NOUN
ftr-394	2040	17	and	and	CCONJ
ftr-394	2040	18	passed	pass	VERB
ftr-394	2040	19	through	through	ADP
ftr-394	2040	20	to	to	ADP
ftr-394	2040	21	the	the	DET
ftr-394	2040	22	taxpayer	taxpayer	NOUN
ftr-394	2040	23	a	a	DET
ftr-394	2040	24	capital	capital	NOUN
ftr-394	2040	25	loss	loss	NOUN
ftr-394	2040	26	of	of	ADP
ftr-394	2040	27	$	$	SYM
ftr-394	2040	28	29,306,024	29,306,024	NUM
ftr-394	2040	29	resulting	result	VERB
ftr-394	2040	30	from	from	ADP
ftr-394	2040	31	the	the	DET
ftr-394	2040	32	claimed	claim	VERB
ftr-394	2040	33	high	high	ADJ
ftr-394	2040	34	basis	basis	NOUN
ftr-394	2040	35	of	of	ADP
ftr-394	2040	36	the	the	DET
ftr-394	2040	37	stock	stock	NOUN
ftr-394	2040	38	.	.	PUNCT
ftr-394	2041	1	following	follow	VERB
ftr-394	2041	2	a	a	DET
ftr-394	2041	3	tefra	tefra	ADJ
ftr-394	2041	4	audit	audit	NOUN
ftr-394	2041	5	that	that	PRON
ftr-394	2041	6	recomputed	recompute	VERB
ftr-394	2041	7	the	the	DET
ftr-394	2041	8	partnership	partnership	NOUN
ftr-394	2041	9	’s	’s	PART
ftr-394	2041	10	basis	basis	NOUN
ftr-394	2041	11	in	in	ADP
ftr-394	2041	12	the	the	DET
ftr-394	2041	13	stock	stock	NOUN
ftr-394	2041	14	as	as	ADP
ftr-394	2041	15	zero	zero	NUM
ftr-394	2041	16	(	(	PUNCT
ftr-394	2041	17	rather	rather	ADV
ftr-394	2041	18	than	than	ADP
ftr-394	2041	19	the	the	DET
ftr-394	2041	20	claimed	claim	VERB
ftr-394	2041	21	$	$	SYM
ftr-394	2041	22	30,447,106	30,447,106	NUM
ftr-394	2041	23	)	)	PUNCT
ftr-394	2041	24	,	,	PUNCT
ftr-394	2041	25	when	when	SCONJ
ftr-394	2041	26	no	no	DET
ftr-394	2041	27	petition	petition	NOUN
ftr-394	2041	28	was	be	AUX
ftr-394	2041	29	filed	file	VERB
ftr-394	2041	30	as	as	ADP
ftr-394	2041	31	to	to	ADP
ftr-394	2041	32	the	the	DET
ftr-394	2041	33	fpaa	fpaa	NOUN
ftr-394	2041	34	,	,	PUNCT
ftr-394	2041	35	the	the	DET
ftr-394	2041	36	irs	irs	PROPN
ftr-394	2041	37	did	do	AUX
ftr-394	2041	38	not	not	PART
ftr-394	2041	39	assess	assess	VERB
ftr-394	2041	40	any	any	DET
ftr-394	2041	41	tax	tax	NOUN
ftr-394	2041	42	or	or	CCONJ
ftr-394	2041	43	accuracy	accuracy	NOUN
ftr-394	2041	44	-	-	PUNCT
ftr-394	2041	45	related	relate	VERB
ftr-394	2041	46	penalty	penalty	NOUN
ftr-394	2041	47	relating	relate	VERB
ftr-394	2041	48	to	to	ADP
ftr-394	2041	49	dii	dii	PROPN
ftr-394	2041	50	’s	’s	PART
ftr-394	2041	51	sale	sale	NOUN
ftr-394	2041	52	of	of	ADP
ftr-394	2041	53	the	the	DET
ftr-394	2041	54	stock	stock	NOUN
ftr-394	2041	55	,	,	PUNCT
ftr-394	2041	56	but	but	CCONJ
ftr-394	2041	57	instead	instead	ADV
ftr-394	2041	58	issued	issue	VERB
ftr-394	2041	59	an	an	DET
ftr-394	2041	60	affected	affected	ADJ
ftr-394	2041	61	items	item	NOUN
ftr-394	2041	62	notice	notice	NOUN
ftr-394	2041	63	of	of	ADP
ftr-394	2041	64	deficiency	deficiency	NOUN
ftr-394	2041	65	to	to	ADP
ftr-394	2041	66	the	the	DET
ftr-394	2041	67	taxpayer	taxpayer	NOUN
ftr-394	2041	68	.	.	PUNCT
ftr-394	2042	1	the	the	DET
ftr-394	2042	2	taxpayer	taxpayer	NOUN
ftr-394	2042	3	filed	file	VERB
ftr-394	2042	4	a	a	DET
ftr-394	2042	5	tax	tax	NOUN
ftr-394	2042	6	court	court	NOUN
ftr-394	2042	7	petition	petition	NOUN
ftr-394	2042	8	and	and	CCONJ
ftr-394	2042	9	moved	move	VERB
ftr-394	2042	10	to	to	PART
ftr-394	2042	11	dismiss	dismiss	VERB
ftr-394	2042	12	this	this	DET
ftr-394	2042	13	case	case	NOUN
ftr-394	2042	14	for	for	ADP
ftr-394	2042	15	lack	lack	NOUN
ftr-394	2042	16	of	of	ADP
ftr-394	2042	17	jurisdiction	jurisdiction	NOUN
ftr-394	2042	18	,	,	PUNCT
ftr-394	2042	19	asserting	assert	VERB
ftr-394	2042	20	that	that	SCONJ
ftr-394	2042	21	the	the	DET
ftr-394	2042	22	normal	normal	ADJ
ftr-394	2042	23	deficiency	deficiency	NOUN
ftr-394	2042	24	procedures	procedure	NOUN
ftr-394	2042	25	did	do	AUX
ftr-394	2042	26	not	not	PART
ftr-394	2042	27	apply	apply	VERB
ftr-394	2042	28	to	to	ADP
ftr-394	2042	29	the	the	DET
ftr-394	2042	30	disallowance	disallowance	NOUN
ftr-394	2042	31	of	of	ADP
ftr-394	2042	32	the	the	DET
ftr-394	2042	33	pass	pass	VERB
ftr-394	2042	34	-	-	PUNCT
ftr-394	2042	35	through	through	ADP
ftr-394	2042	36	loss	loss	NOUN
ftr-394	2042	37	or	or	CCONJ
ftr-394	2042	38	the	the	DET
ftr-394	2042	39	determination	determination	NOUN
ftr-394	2042	40	of	of	ADP
ftr-394	2042	41	the	the	DET
ftr-394	2042	42	accuracy	accuracy	NOUN
ftr-394	2042	43	-	-	PUNCT
ftr-394	2042	44	related	relate	VERB
ftr-394	2042	45	penalties	penalty	NOUN
ftr-394	2042	46	.	.	PUNCT
ftr-394	2043	1	the	the	DET
ftr-394	2043	2	tax	tax	NOUN
ftr-394	2043	3	court	court	NOUN
ftr-394	2043	4	(	(	PUNCT
ftr-394	2043	5	judge	judge	PROPN
ftr-394	2043	6	laro	laro	PROPN
ftr-394	2043	7	)	)	PUNCT
ftr-394	2043	8	held	hold	VERB
ftr-394	2043	9	that	that	SCONJ
ftr-394	2043	10	under	under	ADP
ftr-394	2043	11	§	§	PROPN
ftr-394	2043	12	6230(a)(2)(a)(i	6230(a)(2)(a)(i	PROPN
ftr-394	2043	13	)	)	PUNCT
ftr-394	2043	14	,	,	PUNCT
ftr-394	2043	15	the	the	DET
ftr-394	2043	16	deficiency	deficiency	NOUN
ftr-394	2043	17	procedures	procedure	NOUN
ftr-394	2043	18	were	be	AUX
ftr-394	2043	19	applicable	applicable	ADJ
ftr-394	2043	20	to	to	ADP
ftr-394	2043	21	the	the	DET
ftr-394	2043	22	810	810	NUM
ftr-394	2043	23	florida	florida	PROPN
ftr-394	2043	24	tax	tax	PROPN
ftr-394	2043	25	review	review	NOUN
ftr-394	2043	26	[	[	X
ftr-394	2043	27	vol	vol	NOUN
ftr-394	2043	28	.	.	PUNCT
ftr-394	2044	1	8	8	NUM
ftr-394	2044	2	:	:	PUNCT
ftr-394	2044	3	si	si	ADJ
ftr-394	2044	4	disallowance	disallowance	NOUN
ftr-394	2044	5	of	of	ADP
ftr-394	2044	6	the	the	DET
ftr-394	2044	7	loss	loss	NOUN
ftr-394	2044	8	because	because	SCONJ
ftr-394	2044	9	partner	partner	NOUN
ftr-394	2044	10	-	-	PUNCT
ftr-394	2044	11	level	level	NOUN
ftr-394	2044	12	factual	factual	ADJ
ftr-394	2044	13	determinations	determination	NOUN
ftr-394	2044	14	were	be	AUX
ftr-394	2044	15	necessary	necessary	ADJ
ftr-394	2044	16	to	to	PART
ftr-394	2044	17	determine	determine	VERB
ftr-394	2044	18	deficiency	deficiency	NOUN
ftr-394	2044	19	.	.	PUNCT
ftr-394	2045	1	among	among	ADP
ftr-394	2045	2	other	other	ADJ
ftr-394	2045	3	things	thing	NOUN
ftr-394	2045	4	that	that	PRON
ftr-394	2045	5	had	have	VERB
ftr-394	2045	6	to	to	PART
ftr-394	2045	7	be	be	AUX
ftr-394	2045	8	determined	determine	VERB
ftr-394	2045	9	were	be	AUX
ftr-394	2045	10	dii	dii	PROPN
ftr-394	2045	11	’s	’s	PART
ftr-394	2045	12	basis	basis	NOUN
ftr-394	2045	13	in	in	ADP
ftr-394	2045	14	its	its	PRON
ftr-394	2045	15	partnership	partnership	NOUN
ftr-394	2045	16	interests	interest	NOUN
ftr-394	2045	17	at	at	ADP
ftr-394	2045	18	the	the	DET
ftr-394	2045	19	time	time	NOUN
ftr-394	2045	20	of	of	ADP
ftr-394	2045	21	the	the	DET
ftr-394	2045	22	liquidating	liquidating	NOUN
ftr-394	2045	23	distribution	distribution	NOUN
ftr-394	2045	24	,	,	PUNCT
ftr-394	2045	25	whether	whether	SCONJ
ftr-394	2045	26	the	the	DET
ftr-394	2045	27	stock	stock	NOUN
ftr-394	2045	28	that	that	PRON
ftr-394	2045	29	was	be	AUX
ftr-394	2045	30	sold	sell	VERB
ftr-394	2045	31	by	by	ADP
ftr-394	2045	32	dii	dii	NOUN
ftr-394	2045	33	was	be	AUX
ftr-394	2045	34	the	the	DET
ftr-394	2045	35	same	same	ADJ
ftr-394	2045	36	stock	stock	NOUN
ftr-394	2045	37	distributed	distribute	VERB
ftr-394	2045	38	by	by	ADP
ftr-394	2045	39	dip	dip	NOUN
ftr-394	2045	40	,	,	PUNCT
ftr-394	2045	41	the	the	DET
ftr-394	2045	42	portion	portion	NOUN
ftr-394	2045	43	of	of	ADP
ftr-394	2045	44	the	the	DET
ftr-394	2045	45	stock	stock	NOUN
ftr-394	2045	46	actually	actually	ADV
ftr-394	2045	47	sold	sell	VERB
ftr-394	2045	48	,	,	PUNCT
ftr-394	2045	49	the	the	DET
ftr-394	2045	50	holding	hold	VERB
ftr-394	2045	51	period	period	NOUN
ftr-394	2045	52	for	for	ADP
ftr-394	2045	53	the	the	DET
ftr-394	2045	54	stock	stock	NOUN
ftr-394	2045	55	,	,	PUNCT
ftr-394	2045	56	and	and	CCONJ
ftr-394	2045	57	the	the	DET
ftr-394	2045	58	character	character	NOUN
ftr-394	2045	59	of	of	ADP
ftr-394	2045	60	any	any	DET
ftr-394	2045	61	gain	gain	NOUN
ftr-394	2045	62	or	or	CCONJ
ftr-394	2045	63	loss	loss	NOUN
ftr-394	2045	64	.	.	PUNCT
ftr-394	2046	1	“	"	PUNCT
ftr-394	2046	2	the	the	DET
ftr-394	2046	3	fact	fact	NOUN
ftr-394	2046	4	that	that	SCONJ
ftr-394	2046	5	these	these	DET
ftr-394	2046	6	partner	partner	NOUN
ftr-394	2046	7	-	-	PUNCT
ftr-394	2046	8	level	level	NOUN
ftr-394	2046	9	determinations	determination	NOUN
ftr-394	2046	10	,	,	PUNCT
ftr-394	2046	11	once	once	ADV
ftr-394	2046	12	made	make	VERB
ftr-394	2046	13	,	,	PUNCT
ftr-394	2046	14	may	may	AUX
ftr-394	2046	15	not	not	PART
ftr-394	2046	16	have	have	AUX
ftr-394	2046	17	changed	change	VERB
ftr-394	2046	18	respondent	respondent	NOUN
ftr-394	2046	19	’s	’s	PART
ftr-394	2046	20	partnership	partnership	NOUN
ftr-394	2046	21	determinations	determination	NOUN
ftr-394	2046	22	as	as	SCONJ
ftr-394	2046	23	to	to	ADP
ftr-394	2046	24	dip	dip	NOUN
ftr-394	2046	25	is	be	AUX
ftr-394	2046	26	of	of	ADP
ftr-394	2046	27	no	no	DET
ftr-394	2046	28	concern	concern	NOUN
ftr-394	2046	29	.	.	PUNCT
ftr-394	2047	1	neither	neither	CCONJ
ftr-394	2047	2	the	the	DET
ftr-394	2047	3	code	code	NOUN
ftr-394	2047	4	nor	nor	CCONJ
ftr-394	2047	5	the	the	DET
ftr-394	2047	6	regulations	regulation	NOUN
ftr-394	2047	7	thereunder	thereunder	NOUN
ftr-394	2047	8	require	require	VERB
ftr-394	2047	9	that	that	SCONJ
ftr-394	2047	10	partner	partner	NOUN
ftr-394	2047	11	-	-	PUNCT
ftr-394	2047	12	level	level	NOUN
ftr-394	2047	13	determinations	determination	NOUN
ftr-394	2047	14	actually	actually	ADV
ftr-394	2047	15	result	result	VERB
ftr-394	2047	16	in	in	ADP
ftr-394	2047	17	a	a	DET
ftr-394	2047	18	substantive	substantive	ADJ
ftr-394	2047	19	change	change	NOUN
ftr-394	2047	20	to	to	ADP
ftr-394	2047	21	a	a	DET
ftr-394	2047	22	determination	determination	NOUN
ftr-394	2047	23	made	make	VERB
ftr-394	2047	24	at	at	ADP
ftr-394	2047	25	the	the	DET
ftr-394	2047	26	partnership	partnership	NOUN
ftr-394	2047	27	level	level	NOUN
ftr-394	2047	28	.	.	PUNCT
ftr-394	2047	29	”	"	PUNCT
ftr-394	2048	1	•	•	ADP
ftr-394	2048	2	however	however	ADV
ftr-394	2048	3	,	,	PUNCT
ftr-394	2048	4	the	the	DET
ftr-394	2048	5	irs	irs	PROPN
ftr-394	2048	6	’s	’s	PART
ftr-394	2048	7	determination	determination	NOUN
ftr-394	2048	8	of	of	ADP
ftr-394	2048	9	the	the	DET
ftr-394	2048	10	accuracy	accuracy	NOUN
ftr-394	2048	11	-	-	PUNCT
ftr-394	2048	12	related	relate	VERB
ftr-394	2048	13	penalties	penalty	NOUN
ftr-394	2048	14	was	be	AUX
ftr-394	2048	15	not	not	PART
ftr-394	2048	16	subject	subject	ADJ
ftr-394	2048	17	to	to	ADP
ftr-394	2048	18	the	the	DET
ftr-394	2048	19	deficiency	deficiency	NOUN
ftr-394	2048	20	procedures	procedure	NOUN
ftr-394	2048	21	by	by	ADP
ftr-394	2048	22	virtue	virtue	NOUN
ftr-394	2048	23	of	of	ADP
ftr-394	2048	24	the	the	DET
ftr-394	2048	25	parenthetical	parenthetical	ADJ
ftr-394	2048	26	text	text	NOUN
ftr-394	2048	27	added	add	VERB
ftr-394	2048	28	to	to	ADP
ftr-394	2048	29	§	§	PROPN
ftr-394	2048	30	6230(a)(2)(a)(i	6230(a)(2)(a)(i	PROPN
ftr-394	2048	31	)	)	PUNCT
ftr-394	2048	32	by	by	ADP
ftr-394	2048	33	the	the	DET
ftr-394	2048	34	taxpayer	taxpayer	NOUN
ftr-394	2048	35	relief	relief	PROPN
ftr-394	2048	36	act	act	NOUN
ftr-394	2048	37	of	of	ADP
ftr-394	2048	38	1997	1997	NUM
ftr-394	2048	39	,	,	PUNCT
ftr-394	2048	40	pub	pub	NOUN
ftr-394	2048	41	.	.	PUNCT
ftr-394	2049	1	l.	l.	PROPN
ftr-394	2049	2	105	105	NUM
ftr-394	2049	3	-	-	SYM
ftr-394	2049	4	34	34	NUM
ftr-394	2049	5	,	,	PUNCT
ftr-394	2049	6	§	§	PROPN
ftr-394	2049	7	1238(b)(2	1238(b)(2	NUM
ftr-394	2049	8	)	)	PUNCT
ftr-394	2049	9	,	,	PUNCT
ftr-394	2049	10	111	111	NUM
ftr-394	2049	11	stat	stat	NOUN
ftr-394	2049	12	.	.	PUNCT
ftr-394	2050	1	1026	1026	NUM
ftr-394	2050	2	—	—	PUNCT
ftr-394	2050	3	“	"	PUNCT
ftr-394	2050	4	(	(	PUNCT
ftr-394	2050	5	other	other	ADJ
ftr-394	2050	6	than	than	ADP
ftr-394	2050	7	penalties	penalty	NOUN
ftr-394	2050	8	,	,	PUNCT
ftr-394	2050	9	additions	addition	NOUN
ftr-394	2050	10	to	to	ADP
ftr-394	2050	11	tax	tax	NOUN
ftr-394	2050	12	,	,	PUNCT
ftr-394	2050	13	and	and	CCONJ
ftr-394	2050	14	additional	additional	ADJ
ftr-394	2050	15	amounts	amount	NOUN
ftr-394	2050	16	that	that	PRON
ftr-394	2050	17	relate	relate	VERB
ftr-394	2050	18	to	to	ADP
ftr-394	2050	19	adjustments	adjustment	NOUN
ftr-394	2050	20	to	to	ADP
ftr-394	2050	21	partnership	partnership	NOUN
ftr-394	2050	22	items	item	NOUN
ftr-394	2050	23	)	)	PUNCT
ftr-394	2050	24	.	.	PUNCT
ftr-394	2050	25	”	"	PUNCT
ftr-394	2051	1	judge	judge	PROPN
ftr-394	2051	2	laro	laro	PROPN
ftr-394	2051	3	finished	finish	VERB
ftr-394	2051	4	his	his	PRON
ftr-394	2051	5	opinion	opinion	NOUN
ftr-394	2051	6	with	with	ADP
ftr-394	2051	7	the	the	DET
ftr-394	2051	8	following	follow	VERB
ftr-394	2051	9	observation	observation	NOUN
ftr-394	2051	10	:	:	PUNCT
ftr-394	2051	11	we	we	PRON
ftr-394	2051	12	note	note	VERB
ftr-394	2051	13	in	in	ADP
ftr-394	2051	14	closing	close	VERB
ftr-394	2051	15	that	that	SCONJ
ftr-394	2051	16	we	we	PRON
ftr-394	2051	17	are	be	AUX
ftr-394	2051	18	not	not	PART
ftr-394	2051	19	unmindful	unmindful	ADJ
ftr-394	2051	20	that	that	SCONJ
ftr-394	2051	21	a	a	DET
ftr-394	2051	22	plain	plain	ADJ
ftr-394	2051	23	reading	reading	NOUN
ftr-394	2051	24	of	of	ADP
ftr-394	2051	25	section	section	NOUN
ftr-394	2051	26	6230(a)(2)(a)(i	6230(a)(2)(a)(i	NUM
ftr-394	2051	27	)	)	PUNCT
ftr-394	2051	28	...	...	PUNCT
ftr-394	2051	29	may	may	AUX
ftr-394	2051	30	sometimes	sometimes	ADV
ftr-394	2051	31	permit	permit	VERB
ftr-394	2051	32	(	(	PUNCT
ftr-394	2051	33	as	as	SCONJ
ftr-394	2051	34	it	it	PRON
ftr-394	2051	35	apparently	apparently	ADV
ftr-394	2051	36	does	do	VERB
ftr-394	2051	37	here	here	ADV
ftr-394	2051	38	)	)	PUNCT
ftr-394	2051	39	the	the	DET
ftr-394	2051	40	commissioner	commissioner	NOUN
ftr-394	2051	41	to	to	PART
ftr-394	2051	42	assess	assess	VERB
ftr-394	2051	43	a	a	DET
ftr-394	2051	44	partnership	partnership	NOUN
ftr-394	2051	45	-	-	PUNCT
ftr-394	2051	46	item	item	NOUN
ftr-394	2051	47	penalty	penalty	NOUN
ftr-394	2051	48	before	before	ADP
ftr-394	2051	49	the	the	DET
ftr-394	2051	50	deficiency	deficiency	NOUN
ftr-394	2051	51	to	to	PART
ftr-394	2051	52	which	which	PRON
ftr-394	2051	53	the	the	DET
ftr-394	2051	54	penalty	penalty	NOUN
ftr-394	2051	55	relates	relate	VERB
ftr-394	2051	56	is	be	AUX
ftr-394	2051	57	adjudicated	adjudicate	VERB
ftr-394	2051	58	.	.	PUNCT
ftr-394	2052	1	we	we	PRON
ftr-394	2052	2	doubt	doubt	VERB
ftr-394	2052	3	that	that	SCONJ
ftr-394	2052	4	the	the	DET
ftr-394	2052	5	drafters	drafter	NOUN
ftr-394	2052	6	of	of	ADP
ftr-394	2052	7	the	the	DET
ftr-394	2052	8	statute	statute	NOUN
ftr-394	2052	9	and	and	CCONJ
ftr-394	2052	10	the	the	DET
ftr-394	2052	11	regulations	regulation	NOUN
ftr-394	2052	12	,	,	PUNCT
ftr-394	2052	13	in	in	ADP
ftr-394	2052	14	excluding	exclude	VERB
ftr-394	2052	15	partnership	partnership	NOUN
ftr-394	2052	16	item	item	NOUN
ftr-394	2052	17	penalties	penalty	NOUN
ftr-394	2052	18	from	from	ADP
ftr-394	2052	19	the	the	DET
ftr-394	2052	20	deficiency	deficiency	NOUN
ftr-394	2052	21	procedures	procedure	NOUN
ftr-394	2052	22	,	,	PUNCT
ftr-394	2052	23	contemplated	contemplate	VERB
ftr-394	2052	24	a	a	DET
ftr-394	2052	25	situation	situation	NOUN
ftr-394	2052	26	like	like	ADP
ftr-394	2052	27	this	this	PRON
ftr-394	2052	28	where	where	SCONJ
ftr-394	2052	29	the	the	DET
ftr-394	2052	30	deficiency	deficiency	NOUN
ftr-394	2052	31	underlying	underlie	VERB
ftr-394	2052	32	the	the	DET
ftr-394	2052	33	partnership	partnership	NOUN
ftr-394	2052	34	-	-	PUNCT
ftr-394	2052	35	item	item	NOUN
ftr-394	2052	36	penalty	penalty	NOUN
ftr-394	2052	37	is	be	AUX
ftr-394	2052	38	incorporated	incorporate	VERB
ftr-394	2052	39	in	in	ADP
ftr-394	2052	40	an	an	DET
ftr-394	2052	41	affected	affected	ADJ
ftr-394	2052	42	items	item	NOUN
ftr-394	2052	43	notice	notice	VERB
ftr-394	2052	44	and	and	CCONJ
ftr-394	2052	45	itself	itself	PRON
ftr-394	2052	46	made	make	VERB
ftr-394	2052	47	subject	subject	ADJ
ftr-394	2052	48	to	to	ADP
ftr-394	2052	49	review	review	NOUN
ftr-394	2052	50	under	under	ADP
ftr-394	2052	51	the	the	DET
ftr-394	2052	52	deficiency	deficiency	NOUN
ftr-394	2052	53	procedures	procedure	NOUN
ftr-394	2052	54	before	before	SCONJ
ftr-394	2052	55	it	it	PRON
ftr-394	2052	56	can	can	AUX
ftr-394	2052	57	be	be	AUX
ftr-394	2052	58	assessed	assess	VERB
ftr-394	2052	59	.	.	PUNCT
ftr-394	2053	1	all	all	DET
ftr-394	2053	2	the	the	DET
ftr-394	2053	3	same	same	ADJ
ftr-394	2053	4	,	,	PUNCT
ftr-394	2053	5	we	we	PRON
ftr-394	2053	6	apply	apply	VERB
ftr-394	2053	7	the	the	DET
ftr-394	2053	8	statute	statute	NOUN
ftr-394	2053	9	as	as	SCONJ
ftr-394	2053	10	written	write	VERB
ftr-394	2053	11	in	in	ADP
ftr-394	2053	12	accordance	accordance	NOUN
ftr-394	2053	13	with	with	ADP
ftr-394	2053	14	its	its	PRON
ftr-394	2053	15	plain	plain	ADJ
ftr-394	2053	16	reading	reading	NOUN
ftr-394	2053	17	and	and	CCONJ
ftr-394	2053	18	leave	leave	VERB
ftr-394	2053	19	to	to	ADP
ftr-394	2053	20	the	the	DET
ftr-394	2053	21	legislators	legislator	NOUN
ftr-394	2053	22	the	the	DET
ftr-394	2053	23	job	job	NOUN
ftr-394	2053	24	of	of	ADP
ftr-394	2053	25	rewriting	rewrite	VERB
ftr-394	2053	26	the	the	DET
ftr-394	2053	27	statute	statute	NOUN
ftr-394	2053	28	,	,	PUNCT
ftr-394	2053	29	should	should	AUX
ftr-394	2053	30	they	they	PRON
ftr-394	2053	31	decide	decide	VERB
ftr-394	2053	32	to	to	PART
ftr-394	2053	33	do	do	VERB
ftr-394	2053	34	so	so	ADV
ftr-394	2053	35	,	,	PUNCT
ftr-394	2053	36	to	to	PART
ftr-394	2053	37	take	take	VERB
ftr-394	2053	38	into	into	ADP
ftr-394	2053	39	account	account	NOUN
ftr-394	2053	40	the	the	DET
ftr-394	2053	41	situation	situation	NOUN
ftr-394	2053	42	at	at	ADP
ftr-394	2053	43	hand	hand	NOUN
ftr-394	2053	44	.	.	PUNCT
ftr-394	2054	1	10	10	NUM
ftr-394	2054	2	.	.	X
ftr-394	2054	3	son	son	NOUN
ftr-394	2054	4	of	of	ADP
ftr-394	2054	5	boss	boss	PROPN
ftr-394	2054	6	tax	tax	PROPN
ftr-394	2054	7	court	court	NOUN
ftr-394	2054	8	petition	petition	NOUN
ftr-394	2054	9	dismissed	dismiss	VERB
ftr-394	2054	10	,	,	PUNCT
ftr-394	2054	11	because	because	SCONJ
ftr-394	2054	12	all	all	DET
ftr-394	2054	13	items	item	NOUN
ftr-394	2054	14	in	in	ADP
ftr-394	2054	15	the	the	DET
ftr-394	2054	16	deficiency	deficiency	NOUN
ftr-394	2054	17	notice	notice	NOUN
ftr-394	2054	18	are	be	AUX
ftr-394	2054	19	tefra	tefra	PROPN
ftr-394	2054	20	partnership	partnership	NOUN
ftr-394	2054	21	audit	audit	NOUN
ftr-394	2054	22	items	item	NOUN
ftr-394	2054	23	and	and	CCONJ
ftr-394	2054	24	that	that	SCONJ
ftr-394	2054	25	proceeding	proceeding	NOUN
ftr-394	2054	26	was	be	AUX
ftr-394	2054	27	still	still	ADV
ftr-394	2054	28	pending	pende	VERB
ftr-394	2054	29	.	.	PUNCT
ftr-394	2055	1	nussdorf	nussdorf	PROPN
ftr-394	2055	2	v.	v.	PROPN
ftr-394	2055	3	commissioner	commissioner	PROPN
ftr-394	2055	4	,	,	PUNCT
ftr-394	2055	5	129	129	NUM
ftr-394	2055	6	t.c	t.c	PROPN
ftr-394	2055	7	.	.	PROPN
ftr-394	2055	8	30	30	NUM
ftr-394	2055	9	(	(	PUNCT
ftr-394	2055	10	8/16/07	8/16/07	NUM
ftr-394	2055	11	)	)	PUNCT
ftr-394	2055	12	.	.	PUNCT
ftr-394	2056	1	the	the	DET
ftr-394	2056	2	irs	irs	PROPN
ftr-394	2056	3	issued	issue	VERB
ftr-394	2056	4	an	an	DET
ftr-394	2056	5	fpaa	fpaa	NOUN
ftr-394	2056	6	on	on	ADP
ftr-394	2056	7	9/26/05	9/26/05	NUM
ftr-394	2056	8	for	for	ADP
ftr-394	2056	9	1999	1999	NUM
ftr-394	2056	10	and	and	CCONJ
ftr-394	2056	11	2000	2000	NUM
ftr-394	2056	12	to	to	ADP
ftr-394	2056	13	evergreen	evergreen	NOUN
ftr-394	2056	14	trading	trading	NOUN
ftr-394	2056	15	,	,	PUNCT
ftr-394	2056	16	llc	llc	NOUN
ftr-394	2056	17	with	with	ADP
ftr-394	2056	18	respect	respect	NOUN
ftr-394	2056	19	to	to	ADP
ftr-394	2056	20	offsetting	offset	VERB
ftr-394	2056	21	currency	currency	NOUN
ftr-394	2056	22	options	option	NOUN
ftr-394	2056	23	,	,	PUNCT
ftr-394	2056	24	and	and	CCONJ
ftr-394	2056	25	on	on	ADP
ftr-394	2056	26	the	the	DET
ftr-394	2056	27	same	same	ADJ
ftr-394	2056	28	date	date	NOUN
ftr-394	2056	29	issued	issue	VERB
ftr-394	2056	30	notices	notice	NOUN
ftr-394	2056	31	of	of	ADP
ftr-394	2056	32	deficiency	deficiency	NOUN
ftr-394	2056	33	to	to	ADP
ftr-394	2056	34	the	the	DET
ftr-394	2056	35	individuals	individual	NOUN
ftr-394	2056	36	to	to	PART
ftr-394	2056	37	whom	whom	PRON
ftr-394	2056	38	evergreen	evergreen	NOUN
ftr-394	2056	39	’s	’s	PART
ftr-394	2056	40	losses	loss	NOUN
ftr-394	2056	41	flowed	flow	VERB
ftr-394	2056	42	.	.	PUNCT
ftr-394	2057	1	taxpayers	taxpayer	NOUN
ftr-394	2057	2	contested	contest	VERB
ftr-394	2057	3	the	the	DET
ftr-394	2057	4	fpaa	fpaa	NOUN
ftr-394	2057	5	in	in	ADP
ftr-394	2057	6	the	the	DET
ftr-394	2057	7	court	court	NOUN
ftr-394	2057	8	of	of	ADP
ftr-394	2057	9	federal	federal	ADJ
ftr-394	2057	10	claims	claim	NOUN
ftr-394	2057	11	and	and	CCONJ
ftr-394	2057	12	filed	file	VERB
ftr-394	2057	13	petitions	petition	NOUN
ftr-394	2057	14	in	in	ADP
ftr-394	2057	15	the	the	DET
ftr-394	2057	16	tax	tax	NOUN
ftr-394	2057	17	court	court	NOUN
ftr-394	2057	18	with	with	ADP
ftr-394	2057	19	respect	respect	NOUN
ftr-394	2057	20	to	to	ADP
ftr-394	2057	21	the	the	DET
ftr-394	2057	22	2008	2008	NUM
ftr-394	2057	23	]	]	PUNCT
ftr-394	2057	24	recent	recent	ADJ
ftr-394	2057	25	developments	development	NOUN
ftr-394	2057	26	in	in	ADP
ftr-394	2057	27	federal	federal	ADJ
ftr-394	2057	28	income	income	NOUN
ftr-394	2057	29	taxation	taxation	NOUN
ftr-394	2057	30	811	811	NUM
ftr-394	2057	31	individual	individual	ADJ
ftr-394	2057	32	notices	notice	NOUN
ftr-394	2057	33	of	of	ADP
ftr-394	2057	34	deficiency	deficiency	NOUN
ftr-394	2057	35	.	.	PUNCT
ftr-394	2058	1	the	the	DET
ftr-394	2058	2	tax	tax	NOUN
ftr-394	2058	3	court	court	NOUN
ftr-394	2058	4	(	(	PUNCT
ftr-394	2058	5	judge	judge	NOUN
ftr-394	2058	6	chiechi	chiechi	PROPN
ftr-394	2058	7	)	)	PUNCT
ftr-394	2058	8	denied	deny	VERB
ftr-394	2058	9	the	the	DET
ftr-394	2058	10	taxpayer	taxpayer	NOUN
ftr-394	2058	11	’s	’s	PART
ftr-394	2058	12	motion	motion	NOUN
ftr-394	2058	13	to	to	PART
ftr-394	2058	14	dismiss	dismiss	VERB
ftr-394	2058	15	and	and	CCONJ
ftr-394	2058	16	granted	grant	VERB
ftr-394	2058	17	the	the	DET
ftr-394	2058	18	irs	irs	PROPN
ftr-394	2058	19	’s	’s	PART
ftr-394	2058	20	motion	motion	NOUN
ftr-394	2058	21	to	to	PART
ftr-394	2058	22	dismiss	dismiss	VERB
ftr-394	2058	23	the	the	DET
ftr-394	2058	24	taxpayer	taxpayer	NOUN
ftr-394	2058	25	’s	’s	PART
ftr-394	2058	26	petition	petition	NOUN
ftr-394	2058	27	.	.	PUNCT
ftr-394	2059	1	the	the	DET
ftr-394	2059	2	deficiency	deficiency	NOUN
ftr-394	2059	3	notices	notice	NOUN
ftr-394	2059	4	related	relate	VERB
ftr-394	2059	5	only	only	ADV
ftr-394	2059	6	to	to	ADP
ftr-394	2059	7	partnership	partnership	NOUN
ftr-394	2059	8	items	item	NOUN
ftr-394	2059	9	,	,	PUNCT
ftr-394	2059	10	and	and	CCONJ
ftr-394	2059	11	the	the	DET
ftr-394	2059	12	court	court	NOUN
ftr-394	2059	13	did	do	AUX
ftr-394	2059	14	not	not	PART
ftr-394	2059	15	have	have	VERB
ftr-394	2059	16	subject	subject	ADJ
ftr-394	2059	17	matter	matter	NOUN
ftr-394	2059	18	jurisdiction	jurisdiction	NOUN
ftr-394	2059	19	over	over	ADP
ftr-394	2059	20	any	any	PRON
ftr-394	2059	21	of	of	ADP
ftr-394	2059	22	the	the	DET
ftr-394	2059	23	items	item	NOUN
ftr-394	2059	24	,	,	PUNCT
ftr-394	2059	25	because	because	SCONJ
ftr-394	2059	26	it	it	PRON
ftr-394	2059	27	was	be	AUX
ftr-394	2059	28	not	not	PART
ftr-394	2059	29	a	a	DET
ftr-394	2059	30	partnership	partnership	NOUN
ftr-394	2059	31	proceeding	proceed	VERB
ftr-394	2059	32	under	under	ADP
ftr-394	2059	33	§	§	PROPN
ftr-394	2059	34	6226	6226	NUM
ftr-394	2059	35	.	.	PUNCT
ftr-394	2060	1	•	•	NOUN
ftr-394	2060	2	after	after	SCONJ
ftr-394	2060	3	the	the	DET
ftr-394	2060	4	tax	tax	NOUN
ftr-394	2060	5	court	court	NOUN
ftr-394	2060	6	petition	petition	NOUN
ftr-394	2060	7	had	have	AUX
ftr-394	2060	8	been	be	AUX
ftr-394	2060	9	filed	file	VERB
ftr-394	2060	10	,	,	PUNCT
ftr-394	2060	11	the	the	DET
ftr-394	2060	12	taxpayer	taxpayer	NOUN
ftr-394	2060	13	’s	’s	PART
ftr-394	2060	14	pass	pass	VERB
ftr-394	2060	15	-	-	PUNCT
ftr-394	2060	16	thru	thru	NOUN
ftr-394	2060	17	entity	entity	NOUN
ftr-394	2060	18	that	that	PRON
ftr-394	2060	19	was	be	AUX
ftr-394	2060	20	a	a	DET
ftr-394	2060	21	partner	partner	NOUN
ftr-394	2060	22	,	,	PUNCT
ftr-394	2060	23	but	but	CCONJ
ftr-394	2060	24	not	not	PART
ftr-394	2060	25	the	the	DET
ftr-394	2060	26	tax	tax	NOUN
ftr-394	2060	27	matters	matter	NOUN
ftr-394	2060	28	partner	partner	NOUN
ftr-394	2060	29	,	,	PUNCT
ftr-394	2060	30	filed	file	VERB
ftr-394	2060	31	a	a	DET
ftr-394	2060	32	complaint	complaint	NOUN
ftr-394	2060	33	in	in	ADP
ftr-394	2060	34	the	the	DET
ftr-394	2060	35	court	court	NOUN
ftr-394	2060	36	of	of	ADP
ftr-394	2060	37	claims	claim	NOUN
ftr-394	2060	38	alleging	allege	VERB
ftr-394	2060	39	errors	error	NOUN
ftr-394	2060	40	in	in	ADP
ftr-394	2060	41	the	the	DET
ftr-394	2060	42	fpaa	fpaa	NOUN
ftr-394	2060	43	and	and	CCONJ
ftr-394	2060	44	that	that	DET
ftr-394	2060	45	suit	suit	NOUN
ftr-394	2060	46	was	be	AUX
ftr-394	2060	47	still	still	ADV
ftr-394	2060	48	pending	pende	VERB
ftr-394	2060	49	.	.	PUNCT
ftr-394	2061	1	judge	judge	PROPN
ftr-394	2061	2	chiechi	chiechi	PROPN
ftr-394	2061	3	concluded	conclude	VERB
ftr-394	2061	4	that	that	SCONJ
ftr-394	2061	5	all	all	PRON
ftr-394	2061	6	of	of	ADP
ftr-394	2061	7	the	the	DET
ftr-394	2061	8	following	follow	VERB
ftr-394	2061	9	items	item	NOUN
ftr-394	2061	10	were	be	AUX
ftr-394	2061	11	partnership	partnership	NOUN
ftr-394	2061	12	items	item	NOUN
ftr-394	2061	13	:	:	PUNCT
ftr-394	2061	14	(	(	PUNCT
ftr-394	2061	15	1	1	X
ftr-394	2061	16	)	)	PUNCT
ftr-394	2061	17	the	the	DET
ftr-394	2061	18	character	character	NOUN
ftr-394	2061	19	of	of	ADP
ftr-394	2061	20	the	the	DET
ftr-394	2061	21	transfer	transfer	NOUN
ftr-394	2061	22	in	in	ADP
ftr-394	2061	23	which	which	PRON
ftr-394	2061	24	the	the	DET
ftr-394	2061	25	partnership	partnership	NOUN
ftr-394	2061	26	received	receive	VERB
ftr-394	2061	27	property	property	NOUN
ftr-394	2061	28	from	from	ADP
ftr-394	2061	29	each	each	DET
ftr-394	2061	30	partner	partner	NOUN
ftr-394	2061	31	,	,	PUNCT
ftr-394	2061	32	e.g.	e.g.	ADV
ftr-394	2061	33	,	,	PUNCT
ftr-394	2061	34	whether	whether	SCONJ
ftr-394	2061	35	it	it	PRON
ftr-394	2061	36	was	be	AUX
ftr-394	2061	37	a	a	DET
ftr-394	2061	38	contribution	contribution	NOUN
ftr-394	2061	39	or	or	CCONJ
ftr-394	2061	40	a	a	DET
ftr-394	2061	41	loan	loan	NOUN
ftr-394	2061	42	;	;	PUNCT
ftr-394	2061	43	(	(	PUNCT
ftr-394	2061	44	2	2	X
ftr-394	2061	45	)	)	PUNCT
ftr-394	2061	46	whether	whether	SCONJ
ftr-394	2061	47	any	any	DET
ftr-394	2061	48	such	such	ADJ
ftr-394	2061	49	property	property	NOUN
ftr-394	2061	50	should	should	AUX
ftr-394	2061	51	be	be	AUX
ftr-394	2061	52	aggregated	aggregate	VERB
ftr-394	2061	53	with	with	ADP
ftr-394	2061	54	other	other	ADJ
ftr-394	2061	55	property	property	NOUN
ftr-394	2061	56	received	receive	VERB
ftr-394	2061	57	from	from	ADP
ftr-394	2061	58	partner	partner	NOUN
ftr-394	2061	59	;	;	PUNCT
ftr-394	2061	60	and	and	CCONJ
ftr-394	2061	61	(	(	PUNCT
ftr-394	2061	62	3	3	X
ftr-394	2061	63	)	)	PUNCT
ftr-394	2061	64	and	and	CCONJ
ftr-394	2061	65	the	the	DET
ftr-394	2061	66	basis	basis	NOUN
ftr-394	2061	67	to	to	ADP
ftr-394	2061	68	the	the	DET
ftr-394	2061	69	partnership	partnership	NOUN
ftr-394	2061	70	of	of	ADP
ftr-394	2061	71	any	any	DET
ftr-394	2061	72	property	property	NOUN
ftr-394	2061	73	contributed	contribute	VERB
ftr-394	2061	74	to	to	ADP
ftr-394	2061	75	it	it	PRON
ftr-394	2061	76	by	by	ADP
ftr-394	2061	77	partner	partner	NOUN
ftr-394	2061	78	,	,	PUNCT
ftr-394	2061	79	including	include	VERB
ftr-394	2061	80	necessary	necessary	ADJ
ftr-394	2061	81	preliminary	preliminary	ADJ
ftr-394	2061	82	determinations	determination	NOUN
ftr-394	2061	83	,	,	PUNCT
ftr-394	2061	84	such	such	ADJ
ftr-394	2061	85	as	as	ADP
ftr-394	2061	86	the	the	DET
ftr-394	2061	87	partner	partner	NOUN
ftr-394	2061	88	’s	’s	PART
ftr-394	2061	89	basis	basis	NOUN
ftr-394	2061	90	in	in	ADP
ftr-394	2061	91	the	the	DET
ftr-394	2061	92	contributed	contributed	ADJ
ftr-394	2061	93	property	property	NOUN
ftr-394	2061	94	.	.	PUNCT
ftr-394	2062	1	she	she	PRON
ftr-394	2062	2	held	hold	VERB
ftr-394	2062	3	that	that	SCONJ
ftr-394	2062	4	the	the	DET
ftr-394	2062	5	basis	basis	NOUN
ftr-394	2062	6	of	of	ADP
ftr-394	2062	7	the	the	DET
ftr-394	2062	8	property	property	NOUN
ftr-394	2062	9	transferred	transfer	VERB
ftr-394	2062	10	to	to	ADP
ftr-394	2062	11	evergreen	evergreen	PROPN
ftr-394	2062	12	is	be	AUX
ftr-394	2062	13	a	a	DET
ftr-394	2062	14	partnership	partnership	NOUN
ftr-394	2062	15	item	item	NOUN
ftr-394	2062	16	under	under	ADP
ftr-394	2062	17	§	§	PROPN
ftr-394	2062	18	6231(a	6231(a	ADP
ftr-394	2062	19	)	)	PUNCT
ftr-394	2062	20	and	and	CCONJ
ftr-394	2062	21	it	it	PRON
ftr-394	2062	22	is	be	AUX
ftr-394	2062	23	to	to	PART
ftr-394	2062	24	be	be	AUX
ftr-394	2062	25	determined	determine	VERB
ftr-394	2062	26	in	in	ADP
ftr-394	2062	27	the	the	DET
ftr-394	2062	28	partnership	partnership	NOUN
ftr-394	2062	29	proceeding	proceeding	NOUN
ftr-394	2062	30	.	.	PUNCT
ftr-394	2063	1	11	11	X
ftr-394	2063	2	.	.	PUNCT
ftr-394	2064	1	murphy	murphy	PROPN
ftr-394	2064	2	v.	v.	PROPN
ftr-394	2064	3	commissioner	commissioner	PROPN
ftr-394	2064	4	,	,	PUNCT
ftr-394	2064	5	129	129	NUM
ftr-394	2064	6	t.c	t.c	PROPN
ftr-394	2064	7	.	.	PROPN
ftr-394	2064	8	82	82	NUM
ftr-394	2064	9	(	(	PUNCT
ftr-394	2064	10	9/26/07	9/26/07	NUM
ftr-394	2064	11	)	)	PUNCT
ftr-394	2064	12	.	.	PUNCT
ftr-394	2065	1	the	the	DET
ftr-394	2065	2	taxpayer	taxpayer	NOUN
ftr-394	2065	3	was	be	AUX
ftr-394	2065	4	the	the	DET
ftr-394	2065	5	sole	sole	ADJ
ftr-394	2065	6	beneficiary	beneficiary	NOUN
ftr-394	2065	7	of	of	ADP
ftr-394	2065	8	a	a	DET
ftr-394	2065	9	trust	trust	NOUN
ftr-394	2065	10	that	that	PRON
ftr-394	2065	11	was	be	AUX
ftr-394	2065	12	partner	partner	NOUN
ftr-394	2065	13	in	in	ADP
ftr-394	2065	14	a	a	DET
ftr-394	2065	15	son	son	NOUN
ftr-394	2065	16	of	of	ADP
ftr-394	2065	17	boss	boss	PROPN
ftr-394	2065	18	partnership	partnership	PROPN
ftr-394	2065	19	.	.	PUNCT
ftr-394	2066	1	the	the	DET
ftr-394	2066	2	irs	irs	PROPN
ftr-394	2066	3	sent	send	VERB
ftr-394	2066	4	a	a	DET
ftr-394	2066	5	notice	notice	NOUN
ftr-394	2066	6	of	of	ADP
ftr-394	2066	7	a	a	DET
ftr-394	2066	8	final	final	ADJ
ftr-394	2066	9	partnership	partnership	NOUN
ftr-394	2066	10	administrative	administrative	ADJ
ftr-394	2066	11	adjustment	adjustment	NOUN
ftr-394	2066	12	(	(	PUNCT
ftr-394	2066	13	fpaa	fpaa	PROPN
ftr-394	2066	14	)	)	PUNCT
ftr-394	2066	15	to	to	ADP
ftr-394	2066	16	the	the	DET
ftr-394	2066	17	taxpayer	taxpayer	NOUN
ftr-394	2066	18	,	,	PUNCT
ftr-394	2066	19	rather	rather	ADV
ftr-394	2066	20	than	than	ADP
ftr-394	2066	21	to	to	ADP
ftr-394	2066	22	the	the	DET
ftr-394	2066	23	trust	trust	NOUN
ftr-394	2066	24	,	,	PUNCT
ftr-394	2066	25	for	for	ADP
ftr-394	2066	26	the	the	DET
ftr-394	2066	27	purpose	purpose	NOUN
ftr-394	2066	28	of	of	ADP
ftr-394	2066	29	meeting	meet	VERB
ftr-394	2066	30	the	the	DET
ftr-394	2066	31	notice	notice	NOUN
ftr-394	2066	32	requirement	requirement	NOUN
ftr-394	2066	33	of	of	ADP
ftr-394	2066	34	§	§	PROPN
ftr-394	2066	35	6223(a	6223(a	NUM
ftr-394	2066	36	)	)	PUNCT
ftr-394	2066	37	.	.	PUNCT
ftr-394	2067	1	pursuant	pursuant	ADJ
ftr-394	2067	2	to	to	ADP
ftr-394	2067	3	§	§	PROPN
ftr-394	2067	4	6223(c)(3	6223(c)(3	NUM
ftr-394	2067	5	)	)	PUNCT
ftr-394	2067	6	and	and	CCONJ
ftr-394	2067	7	reg	reg	NOUN
ftr-394	2067	8	.	.	PUNCT
ftr-394	2068	1	§	§	PROPN
ftr-394	2068	2	301.6223(c)-1t(f	301.6223(c)-1t(f	PROPN
ftr-394	2068	3	)	)	PUNCT
ftr-394	2068	4	,	,	PUNCT
ftr-394	2068	5	mailing	mail	VERB
ftr-394	2068	6	the	the	DET
ftr-394	2068	7	fpaa	fpaa	NOUN
ftr-394	2068	8	to	to	ADP
ftr-394	2068	9	the	the	DET
ftr-394	2068	10	taxpayer	taxpayer	NOUN
ftr-394	2068	11	as	as	ADP
ftr-394	2068	12	an	an	DET
ftr-394	2068	13	“	"	PUNCT
ftr-394	2068	14	indirect	indirect	ADJ
ftr-394	2068	15	partner	partner	NOUN
ftr-394	2068	16	”	"	PUNCT
ftr-394	2068	17	met	meet	VERB
ftr-394	2068	18	the	the	DET
ftr-394	2068	19	notice	notice	NOUN
ftr-394	2068	20	requirement	requirement	NOUN
ftr-394	2068	21	of	of	ADP
ftr-394	2068	22	§	§	PROPN
ftr-394	2068	23	6223(a	6223(a	NUM
ftr-394	2068	24	)	)	PUNCT
ftr-394	2068	25	.	.	PUNCT
ftr-394	2069	1	12	12	NUM
ftr-394	2069	2	.	.	PUNCT
ftr-394	2070	1	epsolon	epsolon	NOUN
ftr-394	2070	2	limited	limit	VERB
ftr-394	2070	3	v.	v.	ADP
ftr-394	2070	4	united	united	PROPN
ftr-394	2070	5	states	states	PROPN
ftr-394	2070	6	,	,	PUNCT
ftr-394	2070	7	78	78	NUM
ftr-394	2070	8	fed	feed	VERB
ftr-394	2070	9	.	.	PUNCT
ftr-394	2071	1	cl	cl	NOUN
ftr-394	2071	2	.	.	PUNCT
ftr-394	2072	1	738	738	NUM
ftr-394	2072	2	(	(	PUNCT
ftr-394	2072	3	10/10/07	10/10/07	NUM
ftr-394	2072	4	)	)	PUNCT
ftr-394	2072	5	.	.	PUNCT
ftr-394	2073	1	the	the	DET
ftr-394	2073	2	fpaa	fpaa	NOUN
ftr-394	2073	3	issued	issue	VERB
ftr-394	2073	4	in	in	ADP
ftr-394	2073	5	a	a	DET
ftr-394	2073	6	son	son	NOUN
ftr-394	2073	7	of	of	ADP
ftr-394	2073	8	boss	boss	NOUN
ftr-394	2073	9	case	case	NOUN
ftr-394	2073	10	was	be	AUX
ftr-394	2073	11	timely	timely	ADJ
ftr-394	2073	12	because	because	SCONJ
ftr-394	2073	13	the	the	DET
ftr-394	2073	14	issuance	issuance	NOUN
ftr-394	2073	15	of	of	ADP
ftr-394	2073	16	a	a	DET
ftr-394	2073	17	summons	summon	NOUN
ftr-394	2073	18	to	to	PART
ftr-394	2073	19	sidley	sidley	VERB
ftr-394	2073	20	austin	austin	PROPN
ftr-394	2073	21	brown	brown	PROPN
ftr-394	2073	22	&	&	CCONJ
ftr-394	2073	23	wood	wood	NOUN
ftr-394	2073	24	seeking	seek	VERB
ftr-394	2073	25	the	the	DET
ftr-394	2073	26	identities	identity	NOUN
ftr-394	2073	27	of	of	ADP
ftr-394	2073	28	individual	individual	ADJ
ftr-394	2073	29	investors	investor	NOUN
ftr-394	2073	30	suspended	suspend	VERB
ftr-394	2073	31	the	the	DET
ftr-394	2073	32	running	running	NOUN
ftr-394	2073	33	of	of	ADP
ftr-394	2073	34	the	the	DET
ftr-394	2073	35	statute	statute	NOUN
ftr-394	2073	36	of	of	ADP
ftr-394	2073	37	limitations	limitation	NOUN
ftr-394	2073	38	.	.	PUNCT
ftr-394	2074	1	g.	g.	PROPN
ftr-394	2074	2	miscellaneous	miscellaneous	ADJ
ftr-394	2074	3	1	1	NUM
ftr-394	2074	4	.	.	PUNCT
ftr-394	2075	1	the	the	DET
ftr-394	2075	2	sixth	sixth	ADJ
ftr-394	2075	3	circuit	circuit	NOUN
ftr-394	2075	4	upholds	uphold	VERB
ftr-394	2075	5	the	the	DET
ftr-394	2075	6	existing	exist	VERB
ftr-394	2075	7	check	check	NOUN
ftr-394	2075	8	-	-	PUNCT
ftr-394	2075	9	thebox	thebox	NOUN
ftr-394	2075	10	rules	rule	NOUN
ftr-394	2075	11	,	,	PUNCT
ftr-394	2075	12	and	and	CCONJ
ftr-394	2075	13	further	far	ADV
ftr-394	2075	14	holds	hold	VERB
ftr-394	2075	15	that	that	SCONJ
ftr-394	2075	16	subsequent	subsequent	ADJ
ftr-394	2075	17	proposed	propose	VERB
ftr-394	2075	18	regulations	regulation	NOUN
ftr-394	2075	19	making	make	VERB
ftr-394	2075	20	the	the	DET
ftr-394	2075	21	llc	llc	PROPN
ftr-394	2075	22	liable	liable	ADJ
ftr-394	2075	23	for	for	ADP
ftr-394	2075	24	employment	employment	NOUN
ftr-394	2075	25	taxes	taxis	NOUN
ftr-394	2075	26	may	may	AUX
ftr-394	2075	27	be	be	AUX
ftr-394	2075	28	disregarded	disregard	VERB
ftr-394	2075	29	.	.	PUNCT
ftr-394	2076	1	ironically	ironically	ADV
ftr-394	2076	2	,	,	PUNCT
ftr-394	2076	3	the	the	DET
ftr-394	2076	4	rule	rule	NOUN
ftr-394	2076	5	in	in	ADP
ftr-394	2076	6	the	the	DET
ftr-394	2076	7	proposed	propose	VERB
ftr-394	2076	8	regulations	regulation	NOUN
ftr-394	2076	9	calls	call	VERB
ftr-394	2076	10	for	for	ADP
ftr-394	2076	11	employment	employment	NOUN
ftr-394	2076	12	taxation	taxation	NOUN
ftr-394	2076	13	at	at	ADP
ftr-394	2076	14	the	the	DET
ftr-394	2076	15	entity	entity	NOUN
ftr-394	2076	16	level	level	NOUN
ftr-394	2076	17	.	.	PUNCT
ftr-394	2077	1	littriello	littriello	PROPN
ftr-394	2077	2	v.	v.	ADP
ftr-394	2077	3	united	united	PROPN
ftr-394	2077	4	states	states	PROPN
ftr-394	2077	5	,	,	PUNCT
ftr-394	2077	6	484	484	NUM
ftr-394	2077	7	f.3d	f.3d	NUM
ftr-394	2077	8	372	372	NUM
ftr-394	2077	9	(	(	PUNCT
ftr-394	2077	10	6th	6th	ADJ
ftr-394	2077	11	cir	cir	NOUN
ftr-394	2077	12	.	.	PUNCT
ftr-394	2078	1	4/13/07	4/13/07	NUM
ftr-394	2078	2	)	)	PUNCT
ftr-394	2078	3	.	.	PUNCT
ftr-394	2079	1	the	the	DET
ftr-394	2079	2	sixth	sixth	ADJ
ftr-394	2079	3	circuit	circuit	NOUN
ftr-394	2079	4	held	hold	VERB
ftr-394	2079	5	that	that	SCONJ
ftr-394	2079	6	provisions	provision	NOUN
ftr-394	2079	7	in	in	ADP
ftr-394	2079	8	reg	reg	NOUN
ftr-394	2079	9	.	.	PUNCT
ftr-394	2080	1	§	§	PROPN
ftr-394	2080	2	301.77013(b)(1)(ii	301.77013(b)(1)(ii	NUM
ftr-394	2080	3	)	)	PUNCT
ftr-394	2080	4	treating	treat	VERB
ftr-394	2080	5	a	a	DET
ftr-394	2080	6	sole	sole	ADJ
ftr-394	2080	7	-	-	PUNCT
ftr-394	2080	8	owner	owner	NOUN
ftr-394	2080	9	llc	llc	NOUN
ftr-394	2080	10	as	as	ADP
ftr-394	2080	11	a	a	DET
ftr-394	2080	12	disregarded	disregarded	ADJ
ftr-394	2080	13	entity	entity	NOUN
ftr-394	2080	14	are	be	AUX
ftr-394	2080	15	a	a	DET
ftr-394	2080	16	valid	valid	ADJ
ftr-394	2080	17	exercise	exercise	NOUN
ftr-394	2080	18	of	of	ADP
ftr-394	2080	19	treasury	treasury	PROPN
ftr-394	2080	20	’s	’s	PART
ftr-394	2080	21	authority	authority	NOUN
ftr-394	2080	22	to	to	PART
ftr-394	2080	23	issue	issue	VERB
ftr-394	2080	24	interpretative	interpretative	ADJ
ftr-394	2080	25	regulations	regulation	NOUN
ftr-394	2080	26	.	.	PUNCT
ftr-394	2081	1	the	the	DET
ftr-394	2081	2	812	812	NUM
ftr-394	2081	3	florida	florida	PROPN
ftr-394	2081	4	tax	tax	NOUN
ftr-394	2081	5	review	review	NOUN
ftr-394	2081	6	[	[	X
ftr-394	2081	7	vol	vol	NOUN
ftr-394	2081	8	.	.	PUNCT
ftr-394	2081	9	8	8	NUM
ftr-394	2081	10	:	:	PUNCT
ftr-394	2081	11	si	si	PROPN
ftr-394	2081	12	taxpayer	taxpayer	PROPN
ftr-394	2081	13	was	be	AUX
ftr-394	2081	14	the	the	DET
ftr-394	2081	15	sole	sole	ADJ
ftr-394	2081	16	owner	owner	NOUN
ftr-394	2081	17	of	of	ADP
ftr-394	2081	18	several	several	ADJ
ftr-394	2081	19	llcs	llcs	NOUN
ftr-394	2081	20	and	and	CCONJ
ftr-394	2081	21	claimed	claim	VERB
ftr-394	2081	22	that	that	SCONJ
ftr-394	2081	23	the	the	DET
ftr-394	2081	24	llcs	llcs	NOUN
ftr-394	2081	25	,	,	PUNCT
ftr-394	2081	26	not	not	PART
ftr-394	2081	27	the	the	DET
ftr-394	2081	28	taxpayer	taxpayer	NOUN
ftr-394	2081	29	,	,	PUNCT
ftr-394	2081	30	were	be	AUX
ftr-394	2081	31	individually	individually	ADV
ftr-394	2081	32	liable	liable	ADJ
ftr-394	2081	33	for	for	ADP
ftr-394	2081	34	unpaid	unpaid	ADJ
ftr-394	2081	35	employment	employment	NOUN
ftr-394	2081	36	taxes	taxis	NOUN
ftr-394	2081	37	.	.	PUNCT
ftr-394	2082	1	affirming	affirm	VERB
ftr-394	2082	2	the	the	DET
ftr-394	2082	3	district	district	NOUN
ftr-394	2082	4	court	court	NOUN
ftr-394	2082	5	,	,	PUNCT
ftr-394	2082	6	the	the	DET
ftr-394	2082	7	sixth	sixth	ADJ
ftr-394	2082	8	circuit	circuit	NOUN
ftr-394	2082	9	held	hold	VERB
ftr-394	2082	10	that	that	SCONJ
ftr-394	2082	11	the	the	DET
ftr-394	2082	12	taxpayer	taxpayer	NOUN
ftr-394	2082	13	was	be	AUX
ftr-394	2082	14	individually	individually	ADV
ftr-394	2082	15	liable	liable	ADJ
ftr-394	2082	16	for	for	ADP
ftr-394	2082	17	the	the	DET
ftr-394	2082	18	employment	employment	NOUN
ftr-394	2082	19	taxes	taxis	NOUN
ftr-394	2082	20	.	.	PUNCT
ftr-394	2083	1	after	after	SCONJ
ftr-394	2083	2	the	the	DET
ftr-394	2083	3	notice	notice	NOUN
ftr-394	2083	4	of	of	ADP
ftr-394	2083	5	appeal	appeal	NOUN
ftr-394	2083	6	had	have	AUX
ftr-394	2083	7	been	be	AUX
ftr-394	2083	8	filed	file	VERB
ftr-394	2083	9	in	in	ADP
ftr-394	2083	10	the	the	DET
ftr-394	2083	11	case	case	NOUN
ftr-394	2083	12	,	,	PUNCT
ftr-394	2083	13	the	the	DET
ftr-394	2083	14	internal	internal	ADJ
ftr-394	2083	15	revenue	revenue	NOUN
ftr-394	2083	16	service	service	NOUN
ftr-394	2083	17	published	publish	VERB
ftr-394	2083	18	proposed	propose	VERB
ftr-394	2083	19	regulations	regulation	NOUN
ftr-394	2083	20	that	that	PRON
ftr-394	2083	21	would	would	AUX
ftr-394	2083	22	treat	treat	VERB
ftr-394	2083	23	single	single	ADJ
ftr-394	2083	24	-	-	PUNCT
ftr-394	2083	25	owner	owner	NOUN
ftr-394	2083	26	disregarded	disregard	VERB
ftr-394	2083	27	entities	entity	NOUN
ftr-394	2083	28	as	as	ADP
ftr-394	2083	29	separate	separate	ADJ
ftr-394	2083	30	entities	entity	NOUN
ftr-394	2083	31	for	for	ADP
ftr-394	2083	32	employment	employment	NOUN
ftr-394	2083	33	tax	tax	NOUN
ftr-394	2083	34	purposes	purpose	NOUN
ftr-394	2083	35	.	.	PUNCT
ftr-394	2084	1	see	see	VERB
ftr-394	2084	2	prop	prop	NOUN
ftr-394	2084	3	.	.	PUNCT
ftr-394	2085	1	reg	reg	NOUN
ftr-394	2085	2	.	.	PUNCT
ftr-394	2086	1	§	§	PROPN
ftr-394	2086	2	301.7701	301.7701	NUM
ftr-394	2086	3	-	-	SYM
ftr-394	2086	4	2(c)(2)(iv	2(c)(2)(iv	NUM
ftr-394	2086	5	)	)	PUNCT
ftr-394	2086	6	,	,	PUNCT
ftr-394	2086	7	reg-114371	reg-114371	NOUN
ftr-394	2086	8	-	-	PUNCT
ftr-394	2086	9	05	05	NUM
ftr-394	2086	10	,	,	PUNCT
ftr-394	2086	11	disregarded	disregarded	ADJ
ftr-394	2086	12	entities	entity	NOUN
ftr-394	2086	13	;	;	PUNCT
ftr-394	2086	14	employment	employment	NOUN
ftr-394	2086	15	and	and	CCONJ
ftr-394	2086	16	excise	excise	NOUN
ftr-394	2086	17	taxes	taxis	NOUN
ftr-394	2086	18	,	,	PUNCT
ftr-394	2086	19	70	70	NUM
ftr-394	2086	20	f.r	f.r	NOUN
ftr-394	2086	21	.	.	NOUN
ftr-394	2086	22	60475	60475	NUM
ftr-394	2086	23	(	(	PUNCT
ftr-394	2086	24	10/18/05	10/18/05	NUM
ftr-394	2086	25	)	)	PUNCT
ftr-394	2086	26	.	.	PUNCT
ftr-394	2087	1	the	the	DET
ftr-394	2087	2	sixth	sixth	ADJ
ftr-394	2087	3	circuit	circuit	NOUN
ftr-394	2087	4	opined	opine	VERB
ftr-394	2087	5	that	that	SCONJ
ftr-394	2087	6	an	an	DET
ftr-394	2087	7	agency	agency	NOUN
ftr-394	2087	8	is	be	AUX
ftr-394	2087	9	entitled	entitle	VERB
ftr-394	2087	10	to	to	PART
ftr-394	2087	11	consider	consider	VERB
ftr-394	2087	12	alternative	alternative	ADJ
ftr-394	2087	13	interpretations	interpretation	NOUN
ftr-394	2087	14	of	of	ADP
ftr-394	2087	15	a	a	DET
ftr-394	2087	16	statute	statute	NOUN
ftr-394	2087	17	in	in	ADP
ftr-394	2087	18	proposing	propose	VERB
ftr-394	2087	19	regulations	regulation	NOUN
ftr-394	2087	20	before	before	ADP
ftr-394	2087	21	settling	settle	VERB
ftr-394	2087	22	its	its	PRON
ftr-394	2087	23	view	view	NOUN
ftr-394	2087	24	(	(	PUNCT
ftr-394	2087	25	citing	cite	VERB
ftr-394	2087	26	commodity	commodity	NOUN
ftr-394	2087	27	futures	future	NOUN
ftr-394	2087	28	trading	trading	PROPN
ftr-394	2087	29	commission	commission	PROPN
ftr-394	2087	30	v.	v.	PROPN
ftr-394	2087	31	schor	schor	PROPN
ftr-394	2087	32	,	,	PUNCT
ftr-394	2087	33	478	478	NUM
ftr-394	2087	34	u.s	u.s	PROPN
ftr-394	2087	35	.	.	PROPN
ftr-394	2087	36	833	833	NUM
ftr-394	2087	37	(	(	PUNCT
ftr-394	2087	38	1986	1986	NUM
ftr-394	2087	39	)	)	PUNCT
ftr-394	2087	40	)	)	PUNCT
ftr-394	2087	41	.	.	PUNCT
ftr-394	2088	1	the	the	DET
ftr-394	2088	2	court	court	NOUN
ftr-394	2088	3	stated	state	VERB
ftr-394	2088	4	that	that	SCONJ
ftr-394	2088	5	the	the	DET
ftr-394	2088	6	proposed	propose	VERB
ftr-394	2088	7	regulations	regulation	NOUN
ftr-394	2088	8	do	do	AUX
ftr-394	2088	9	not	not	PART
ftr-394	2088	10	undermine	undermine	VERB
ftr-394	2088	11	the	the	DET
ftr-394	2088	12	district	district	NOUN
ftr-394	2088	13	court	court	NOUN
ftr-394	2088	14	’s	’s	PART
ftr-394	2088	15	determination	determination	NOUN
ftr-394	2088	16	that	that	SCONJ
ftr-394	2088	17	the	the	DET
ftr-394	2088	18	current	current	ADJ
ftr-394	2088	19	regulations	regulation	NOUN
ftr-394	2088	20	are	be	AUX
ftr-394	2088	21	reasonable	reasonable	ADJ
ftr-394	2088	22	and	and	CCONJ
ftr-394	2088	23	valid	valid	ADJ
ftr-394	2088	24	.	.	PUNCT
ftr-394	2089	1	a.	a.	NOUN
ftr-394	2090	1	the	the	DET
ftr-394	2090	2	second	second	ADJ
ftr-394	2090	3	circuit	circuit	NOUN
ftr-394	2090	4	reaches	reach	VERB
ftr-394	2090	5	the	the	DET
ftr-394	2090	6	same	same	ADJ
ftr-394	2090	7	result	result	NOUN
ftr-394	2090	8	for	for	ADP
ftr-394	2090	9	the	the	DET
ftr-394	2090	10	same	same	ADJ
ftr-394	2090	11	reasons	reason	NOUN
ftr-394	2090	12	.	.	PUNCT
ftr-394	2091	1	mcnamee	mcnamee	PROPN
ftr-394	2091	2	v.	v.	PROPN
ftr-394	2091	3	department	department	PROPN
ftr-394	2091	4	of	of	ADP
ftr-394	2091	5	the	the	DET
ftr-394	2091	6	treasury	treasury	NOUN
ftr-394	2091	7	,	,	PUNCT
ftr-394	2091	8	488	488	NUM
ftr-394	2091	9	f.3d	f.3d	NUM
ftr-394	2091	10	100	100	NUM
ftr-394	2091	11	(	(	PUNCT
ftr-394	2091	12	2d	2d	NUM
ftr-394	2091	13	cir	cir	NOUN
ftr-394	2091	14	.	.	PUNCT
ftr-394	2092	1	5/23/07	5/23/07	NUM
ftr-394	2092	2	)	)	PUNCT
ftr-394	2092	3	.	.	PUNCT
ftr-394	2093	1	judge	judge	PROPN
ftr-394	2093	2	kearse	kearse	PROPN
ftr-394	2093	3	ruled	rule	VERB
ftr-394	2093	4	that	that	SCONJ
ftr-394	2093	5	the	the	DET
ftr-394	2093	6	owner	owner	NOUN
ftr-394	2093	7	of	of	ADP
ftr-394	2093	8	a	a	DET
ftr-394	2093	9	single	single	ADJ
ftr-394	2093	10	member	member	NOUN
ftr-394	2093	11	llc	llc	PROPN
ftr-394	2093	12	was	be	AUX
ftr-394	2093	13	personally	personally	ADV
ftr-394	2093	14	liable	liable	ADJ
ftr-394	2093	15	for	for	ADP
ftr-394	2093	16	the	the	DET
ftr-394	2093	17	employment	employment	NOUN
ftr-394	2093	18	tax	tax	NOUN
ftr-394	2093	19	liabilities	liability	NOUN
ftr-394	2093	20	of	of	ADP
ftr-394	2093	21	his	his	PRON
ftr-394	2093	22	llc	llc	NOUN
ftr-394	2093	23	that	that	PRON
ftr-394	2093	24	was	be	AUX
ftr-394	2093	25	properly	properly	ADV
ftr-394	2093	26	formed	form	VERB
ftr-394	2093	27	under	under	ADP
ftr-394	2093	28	state	state	NOUN
ftr-394	2093	29	law	law	NOUN
ftr-394	2093	30	because	because	SCONJ
ftr-394	2093	31	he	he	PRON
ftr-394	2093	32	did	do	AUX
ftr-394	2093	33	not	not	PART
ftr-394	2093	34	elect	elect	VERB
ftr-394	2093	35	to	to	PART
ftr-394	2093	36	have	have	VERB
ftr-394	2093	37	the	the	DET
ftr-394	2093	38	llc	llc	PROPN
ftr-394	2093	39	treated	treat	VERB
ftr-394	2093	40	as	as	ADP
ftr-394	2093	41	a	a	DET
ftr-394	2093	42	corporation	corporation	NOUN
ftr-394	2093	43	.	.	PUNCT
ftr-394	2094	1	judge	judge	PROPN
ftr-394	2094	2	kearse	kearse	PROPN
ftr-394	2094	3	stated	state	VERB
ftr-394	2094	4	:	:	PUNCT
ftr-394	2094	5	in	in	ADP
ftr-394	2094	6	light	light	NOUN
ftr-394	2094	7	of	of	ADP
ftr-394	2094	8	the	the	DET
ftr-394	2094	9	emergence	emergence	NOUN
ftr-394	2094	10	of	of	ADP
ftr-394	2094	11	limited	limited	ADJ
ftr-394	2094	12	liability	liability	NOUN
ftr-394	2094	13	companies	company	NOUN
ftr-394	2094	14	and	and	CCONJ
ftr-394	2094	15	their	their	PRON
ftr-394	2094	16	hybrid	hybrid	ADJ
ftr-394	2094	17	nature	nature	NOUN
ftr-394	2094	18	,	,	PUNCT
ftr-394	2094	19	and	and	CCONJ
ftr-394	2094	20	the	the	DET
ftr-394	2094	21	continuing	continue	VERB
ftr-394	2094	22	silence	silence	NOUN
ftr-394	2094	23	of	of	ADP
ftr-394	2094	24	the	the	DET
ftr-394	2094	25	code	code	NOUN
ftr-394	2094	26	on	on	ADP
ftr-394	2094	27	the	the	DET
ftr-394	2094	28	proper	proper	ADJ
ftr-394	2094	29	tax	tax	NOUN
ftr-394	2094	30	treatment	treatment	NOUN
ftr-394	2094	31	of	of	ADP
ftr-394	2094	32	such	such	ADJ
ftr-394	2094	33	companies	company	NOUN
ftr-394	2094	34	in	in	ADP
ftr-394	2094	35	the	the	DET
ftr-394	2094	36	decade	decade	NOUN
ftr-394	2094	37	since	since	SCONJ
ftr-394	2094	38	the	the	DET
ftr-394	2094	39	present	present	ADJ
ftr-394	2094	40	regulations	regulation	NOUN
ftr-394	2094	41	became	become	VERB
ftr-394	2094	42	effective	effective	ADJ
ftr-394	2094	43	,	,	PUNCT
ftr-394	2094	44	we	we	PRON
ftr-394	2094	45	can	can	AUX
ftr-394	2094	46	not	not	PART
ftr-394	2094	47	conclude	conclude	VERB
ftr-394	2094	48	that	that	SCONJ
ftr-394	2094	49	the	the	DET
ftr-394	2094	50	above	above	ADJ
ftr-394	2094	51	treasury	treasury	NOUN
ftr-394	2094	52	regulations	regulation	NOUN
ftr-394	2094	53	,	,	PUNCT
ftr-394	2094	54	providing	provide	VERB
ftr-394	2094	55	a	a	DET
ftr-394	2094	56	flexible	flexible	ADJ
ftr-394	2094	57	response	response	NOUN
ftr-394	2094	58	to	to	ADP
ftr-394	2094	59	a	a	DET
ftr-394	2094	60	novel	novel	ADJ
ftr-394	2094	61	business	business	NOUN
ftr-394	2094	62	form	form	NOUN
ftr-394	2094	63	,	,	PUNCT
ftr-394	2094	64	are	be	AUX
ftr-394	2094	65	arbitrary	arbitrary	ADJ
ftr-394	2094	66	,	,	PUNCT
ftr-394	2094	67	capricious	capricious	ADJ
ftr-394	2094	68	,	,	PUNCT
ftr-394	2094	69	or	or	CCONJ
ftr-394	2094	70	unreasonable	unreasonable	ADJ
ftr-394	2094	71	.	.	PUNCT
ftr-394	2095	1	•	•	NUM
ftr-394	2095	2	the	the	DET
ftr-394	2095	3	court	court	NOUN
ftr-394	2095	4	’s	’s	PART
ftr-394	2095	5	summary	summary	NOUN
ftr-394	2095	6	of	of	ADP
ftr-394	2095	7	the	the	DET
ftr-394	2095	8	interaction	interaction	NOUN
ftr-394	2095	9	of	of	ADP
ftr-394	2095	10	the	the	DET
ftr-394	2095	11	various	various	ADJ
ftr-394	2095	12	supreme	supreme	PROPN
ftr-394	2095	13	court	court	PROPN
ftr-394	2095	14	decisions	decision	NOUN
ftr-394	2095	15	with	with	ADP
ftr-394	2095	16	respect	respect	NOUN
ftr-394	2095	17	to	to	ADP
ftr-394	2095	18	the	the	DET
ftr-394	2095	19	weight	weight	NOUN
ftr-394	2095	20	to	to	PART
ftr-394	2095	21	be	be	AUX
ftr-394	2095	22	accorded	accord	VERB
ftr-394	2095	23	treasury	treasury	NOUN
ftr-394	2095	24	regulations	regulation	NOUN
ftr-394	2095	25	promulgated	promulgate	VERB
ftr-394	2095	26	under	under	ADP
ftr-394	2095	27	the	the	DET
ftr-394	2095	28	“	"	PUNCT
ftr-394	2095	29	express	express	ADJ
ftr-394	2095	30	”	"	PUNCT
ftr-394	2095	31	general	general	ADJ
ftr-394	2095	32	delegation	delegation	NOUN
ftr-394	2095	33	in	in	ADP
ftr-394	2095	34	§	§	PROPN
ftr-394	2095	35	7805	7805	NUM
ftr-394	2095	36	“	"	PUNCT
ftr-394	2095	37	to	to	PART
ftr-394	2095	38	adopt	adopt	VERB
ftr-394	2095	39	regulations	regulation	NOUN
ftr-394	2095	40	to	to	PART
ftr-394	2095	41	fill	fill	VERB
ftr-394	2095	42	in	in	ADP
ftr-394	2095	43	gaps	gap	NOUN
ftr-394	2095	44	in	in	ADP
ftr-394	2095	45	the	the	DET
ftr-394	2095	46	code	code	NOUN
ftr-394	2095	47	”	"	PUNCT
ftr-394	2095	48	is	be	AUX
ftr-394	2095	49	especially	especially	ADV
ftr-394	2095	50	worthy	worthy	ADJ
ftr-394	2095	51	of	of	ADP
ftr-394	2095	52	note	note	NOUN
ftr-394	2095	53	with	with	ADP
ftr-394	2095	54	respect	respect	NOUN
ftr-394	2095	55	to	to	ADP
ftr-394	2095	56	all	all	DET
ftr-394	2095	57	cases	case	NOUN
ftr-394	2095	58	in	in	ADP
ftr-394	2095	59	which	which	PRON
ftr-394	2095	60	a	a	DET
ftr-394	2095	61	regulation	regulation	NOUN
ftr-394	2095	62	might	might	AUX
ftr-394	2095	63	be	be	AUX
ftr-394	2095	64	challenged	challenge	VERB
ftr-394	2095	65	.	.	PUNCT
ftr-394	2096	1	in	in	ADP
ftr-394	2096	2	reviewing	review	VERB
ftr-394	2096	3	a	a	DET
ftr-394	2096	4	challenge	challenge	NOUN
ftr-394	2096	5	to	to	ADP
ftr-394	2096	6	an	an	DET
ftr-394	2096	7	agency	agency	NOUN
ftr-394	2096	8	regulation	regulation	NOUN
ftr-394	2096	9	interpreting	interpret	VERB
ftr-394	2096	10	a	a	DET
ftr-394	2096	11	federal	federal	ADJ
ftr-394	2096	12	statute	statute	NOUN
ftr-394	2096	13	that	that	PRON
ftr-394	2096	14	the	the	DET
ftr-394	2096	15	agency	agency	NOUN
ftr-394	2096	16	is	be	AUX
ftr-394	2096	17	charged	charge	VERB
ftr-394	2096	18	with	with	ADP
ftr-394	2096	19	administering	administer	VERB
ftr-394	2096	20	,	,	PUNCT
ftr-394	2096	21	the	the	DET
ftr-394	2096	22	first	first	ADJ
ftr-394	2096	23	duty	duty	NOUN
ftr-394	2096	24	of	of	ADP
ftr-394	2096	25	the	the	DET
ftr-394	2096	26	courts	court	NOUN
ftr-394	2096	27	is	be	AUX
ftr-394	2096	28	to	to	PART
ftr-394	2096	29	determine	determine	VERB
ftr-394	2096	30	“	"	PUNCT
ftr-394	2096	31	whether	whether	SCONJ
ftr-394	2096	32	the	the	DET
ftr-394	2096	33	statute	statute	NOUN
ftr-394	2096	34	’s	’s	PART
ftr-394	2096	35	plain	plain	ADJ
ftr-394	2096	36	terms	term	NOUN
ftr-394	2096	37	‘	'	PUNCT
ftr-394	2096	38	directly	directly	ADV
ftr-394	2096	39	addres[s	addres[s	ADJ
ftr-394	2096	40	]	]	PUNCT
ftr-394	2096	41	the	the	DET
ftr-394	2096	42	precise	precise	ADJ
ftr-394	2096	43	question	question	NOUN
ftr-394	2096	44	at	at	ADP
ftr-394	2096	45	issue	issue	NOUN
ftr-394	2096	46	.	.	PUNCT
ftr-394	2096	47	’	'	PUNCT
ftr-394	2096	48	”	"	PUNCT
ftr-394	2096	49	national	national	ADJ
ftr-394	2096	50	cable	cable	NOUN
ftr-394	2096	51	&	&	CCONJ
ftr-394	2096	52	telecommunications	telecommunications	PROPN
ftr-394	2096	53	ass’n	ass’n	PROPN
ftr-394	2096	54	v.	v.	ADP
ftr-394	2096	55	brand	brand	NOUN
ftr-394	2096	56	x	x	PUNCT
ftr-394	2096	57	internet	internet	NOUN
ftr-394	2096	58	services	service	NOUN
ftr-394	2096	59	,	,	PUNCT
ftr-394	2097	1	545	545	NUM
ftr-394	2097	2	u.s	u.s	PROPN
ftr-394	2097	3	.	.	PROPN
ftr-394	2097	4	967	967	NUM
ftr-394	2097	5	,	,	PUNCT
ftr-394	2097	6	986	986	NUM
ftr-394	2097	7	...	...	PUNCT
ftr-394	2097	8	(	(	PUNCT
ftr-394	2097	9	2005	2005	NUM
ftr-394	2097	10	)	)	PUNCT
ftr-394	2097	11	(	(	PUNCT
ftr-394	2097	12	“	"	PUNCT
ftr-394	2097	13	national	national	ADJ
ftr-394	2097	14	cable	cable	NOUN
ftr-394	2097	15	”	"	PUNCT
ftr-394	2097	16	)	)	PUNCT
ftr-394	2097	17	(	(	PUNCT
ftr-394	2097	18	quoting	quote	VERB
ftr-394	2097	19	2008	2008	NUM
ftr-394	2097	20	]	]	PUNCT
ftr-394	2097	21	recent	recent	ADJ
ftr-394	2097	22	developments	development	NOUN
ftr-394	2097	23	in	in	ADP
ftr-394	2097	24	federal	federal	ADJ
ftr-394	2097	25	income	income	NOUN
ftr-394	2097	26	taxation	taxation	NOUN
ftr-394	2097	27	813	813	NUM
ftr-394	2097	28	chevron	chevron	PROPN
ftr-394	2097	29	u.s.a	u.s.a	PROPN
ftr-394	2097	30	.	.	PROPN
ftr-394	2097	31	inc	inc	PROPN
ftr-394	2097	32	.	.	PROPN
ftr-394	2097	33	v.	v.	ADP
ftr-394	2097	34	natural	natural	ADJ
ftr-394	2097	35	resources	resource	NOUN
ftr-394	2097	36	defense	defense	PROPN
ftr-394	2097	37	council	council	PROPN
ftr-394	2097	38	,	,	PUNCT
ftr-394	2097	39	inc	inc	PROPN
ftr-394	2097	40	.	.	PROPN
ftr-394	2097	41	,	,	PUNCT
ftr-394	2097	42	467	467	NUM
ftr-394	2097	43	u.s	u.s	PROPN
ftr-394	2097	44	.	.	PROPN
ftr-394	2097	45	837	837	NUM
ftr-394	2097	46	,	,	PUNCT
ftr-394	2097	47	843	843	NUM
ftr-394	2097	48	...	...	PUNCT
ftr-394	2097	49	(	(	PUNCT
ftr-394	2097	50	1984	1984	NUM
ftr-394	2097	51	)	)	PUNCT
ftr-394	2097	52	)	)	PUNCT
ftr-394	2097	53	.	.	PUNCT
ftr-394	2098	1	“	"	PUNCT
ftr-394	2098	2	if	if	SCONJ
ftr-394	2098	3	the	the	DET
ftr-394	2098	4	statute	statute	NOUN
ftr-394	2098	5	is	be	AUX
ftr-394	2098	6	ambiguous	ambiguous	ADJ
ftr-394	2098	7	on	on	ADP
ftr-394	2098	8	the	the	DET
ftr-394	2098	9	point	point	NOUN
ftr-394	2098	10	,	,	PUNCT
ftr-394	2098	11	we	we	PRON
ftr-394	2098	12	defer	defer	VERB
ftr-394	2098	13	...	...	PUNCT
ftr-394	2098	14	to	to	ADP
ftr-394	2098	15	the	the	DET
ftr-394	2098	16	agency	agency	NOUN
ftr-394	2098	17	’s	’s	PART
ftr-394	2098	18	interpretation	interpretation	NOUN
ftr-394	2098	19	so	so	ADV
ftr-394	2098	20	long	long	ADV
ftr-394	2098	21	as	as	SCONJ
ftr-394	2098	22	the	the	DET
ftr-394	2098	23	construction	construction	NOUN
ftr-394	2098	24	is	be	AUX
ftr-394	2098	25	‘	'	PUNCT
ftr-394	2098	26	a	a	DET
ftr-394	2098	27	reasonable	reasonable	ADJ
ftr-394	2098	28	policy	policy	NOUN
ftr-394	2098	29	choice	choice	NOUN
ftr-394	2098	30	for	for	SCONJ
ftr-394	2098	31	the	the	DET
ftr-394	2098	32	agency	agency	NOUN
ftr-394	2098	33	to	to	PART
ftr-394	2098	34	make	make	VERB
ftr-394	2098	35	.	.	PUNCT
ftr-394	2098	36	’	'	PUNCT
ftr-394	2098	37	”	"	PUNCT
ftr-394	2098	38	national	national	ADJ
ftr-394	2098	39	cable	cable	NOUN
ftr-394	2098	40	,	,	PUNCT
ftr-394	2098	41	545	545	NUM
ftr-394	2098	42	u.s	u.s	PROPN
ftr-394	2098	43	.	.	PROPN
ftr-394	2098	44	at	at	ADP
ftr-394	2098	45	986	986	NUM
ftr-394	2098	46	(	(	PUNCT
ftr-394	2098	47	quoting	quote	VERB
ftr-394	2098	48	chevron	chevron	NOUN
ftr-394	2098	49	,	,	PUNCT
ftr-394	2098	50	467	467	NUM
ftr-394	2098	51	u.s	u.s	PROPN
ftr-394	2098	52	.	.	PROPN
ftr-394	2098	53	at	at	ADP
ftr-394	2098	54	845	845	NUM
ftr-394	2098	55	)	)	PUNCT
ftr-394	2098	56	.	.	PUNCT
ftr-394	2099	1	as	as	SCONJ
ftr-394	2099	2	stated	state	VERB
ftr-394	2099	3	in	in	ADP
ftr-394	2099	4	chevron	chevron	NOUN
ftr-394	2099	5	itself	itself	PRON
ftr-394	2099	6	,	,	PUNCT
ftr-394	2099	7	[	[	X
ftr-394	2099	8	f]irst	f]irst	ADV
ftr-394	2099	9	,	,	PUNCT
ftr-394	2099	10	always	always	ADV
ftr-394	2099	11	,	,	PUNCT
ftr-394	2099	12	is	be	AUX
ftr-394	2099	13	the	the	DET
ftr-394	2099	14	question	question	NOUN
ftr-394	2099	15	whether	whether	SCONJ
ftr-394	2099	16	congress	congress	PROPN
ftr-394	2099	17	has	have	AUX
ftr-394	2099	18	directly	directly	ADV
ftr-394	2099	19	spoken	speak	VERB
ftr-394	2099	20	to	to	ADP
ftr-394	2099	21	the	the	DET
ftr-394	2099	22	precise	precise	ADJ
ftr-394	2099	23	question	question	NOUN
ftr-394	2099	24	at	at	ADP
ftr-394	2099	25	issue	issue	NOUN
ftr-394	2099	26	.	.	PUNCT
ftr-394	2100	1	if	if	SCONJ
ftr-394	2100	2	the	the	DET
ftr-394	2100	3	intent	intent	NOUN
ftr-394	2100	4	of	of	ADP
ftr-394	2100	5	congress	congress	PROPN
ftr-394	2100	6	is	be	AUX
ftr-394	2100	7	clear	clear	ADJ
ftr-394	2100	8	,	,	PUNCT
ftr-394	2100	9	that	that	PRON
ftr-394	2100	10	is	be	AUX
ftr-394	2100	11	the	the	DET
ftr-394	2100	12	end	end	NOUN
ftr-394	2100	13	of	of	ADP
ftr-394	2100	14	the	the	DET
ftr-394	2100	15	matter	matter	NOUN
ftr-394	2100	16	;	;	PUNCT
ftr-394	2100	17	for	for	ADP
ftr-394	2100	18	the	the	DET
ftr-394	2100	19	court	court	NOUN
ftr-394	2100	20	,	,	PUNCT
ftr-394	2100	21	as	as	ADV
ftr-394	2100	22	well	well	ADV
ftr-394	2100	23	as	as	ADP
ftr-394	2100	24	the	the	DET
ftr-394	2100	25	agency	agency	NOUN
ftr-394	2100	26	,	,	PUNCT
ftr-394	2100	27	must	must	AUX
ftr-394	2100	28	give	give	VERB
ftr-394	2100	29	effect	effect	NOUN
ftr-394	2100	30	to	to	ADP
ftr-394	2100	31	the	the	DET
ftr-394	2100	32	unambiguously	unambiguously	ADV
ftr-394	2100	33	expressed	express	VERB
ftr-394	2100	34	intent	intent	NOUN
ftr-394	2100	35	of	of	ADP
ftr-394	2100	36	congress	congress	PROPN
ftr-394	2100	37	.	.	PUNCT
ftr-394	2101	1	if	if	SCONJ
ftr-394	2101	2	,	,	PUNCT
ftr-394	2101	3	however	however	ADV
ftr-394	2101	4	,	,	PUNCT
ftr-394	2101	5	the	the	DET
ftr-394	2101	6	court	court	NOUN
ftr-394	2101	7	determines	determine	VERB
ftr-394	2101	8	congress	congress	PROPN
ftr-394	2101	9	has	have	AUX
ftr-394	2101	10	not	not	PART
ftr-394	2101	11	directly	directly	ADV
ftr-394	2101	12	addressed	address	VERB
ftr-394	2101	13	the	the	DET
ftr-394	2101	14	precise	precise	ADJ
ftr-394	2101	15	question	question	NOUN
ftr-394	2101	16	at	at	ADP
ftr-394	2101	17	issue	issue	NOUN
ftr-394	2101	18	,	,	PUNCT
ftr-394	2101	19	the	the	DET
ftr-394	2101	20	court	court	NOUN
ftr-394	2101	21	does	do	AUX
ftr-394	2101	22	not	not	PART
ftr-394	2101	23	simply	simply	ADV
ftr-394	2101	24	impose	impose	VERB
ftr-394	2101	25	its	its	PRON
ftr-394	2101	26	own	own	ADJ
ftr-394	2101	27	construction	construction	NOUN
ftr-394	2101	28	on	on	ADP
ftr-394	2101	29	the	the	DET
ftr-394	2101	30	statute	statute	NOUN
ftr-394	2101	31	,	,	PUNCT
ftr-394	2101	32	as	as	SCONJ
ftr-394	2101	33	would	would	AUX
ftr-394	2101	34	be	be	AUX
ftr-394	2101	35	necessary	necessary	ADJ
ftr-394	2101	36	in	in	ADP
ftr-394	2101	37	the	the	DET
ftr-394	2101	38	absence	absence	NOUN
ftr-394	2101	39	of	of	ADP
ftr-394	2101	40	an	an	DET
ftr-394	2101	41	administrative	administrative	ADJ
ftr-394	2101	42	interpretation	interpretation	NOUN
ftr-394	2101	43	.	.	PUNCT
ftr-394	2102	1	rather	rather	ADV
ftr-394	2102	2	,	,	PUNCT
ftr-394	2102	3	if	if	SCONJ
ftr-394	2102	4	the	the	DET
ftr-394	2102	5	statute	statute	NOUN
ftr-394	2102	6	is	be	AUX
ftr-394	2102	7	silent	silent	ADJ
ftr-394	2102	8	or	or	CCONJ
ftr-394	2102	9	ambiguous	ambiguous	ADJ
ftr-394	2102	10	with	with	ADP
ftr-394	2102	11	respect	respect	NOUN
ftr-394	2102	12	to	to	ADP
ftr-394	2102	13	the	the	DET
ftr-394	2102	14	specific	specific	ADJ
ftr-394	2102	15	issue	issue	NOUN
ftr-394	2102	16	,	,	PUNCT
ftr-394	2102	17	the	the	DET
ftr-394	2102	18	question	question	NOUN
ftr-394	2102	19	for	for	ADP
ftr-394	2102	20	the	the	DET
ftr-394	2102	21	court	court	NOUN
ftr-394	2102	22	is	be	AUX
ftr-394	2102	23	whether	whether	SCONJ
ftr-394	2102	24	the	the	DET
ftr-394	2102	25	agency	agency	NOUN
ftr-394	2102	26	’s	’s	PART
ftr-394	2102	27	answer	answer	NOUN
ftr-394	2102	28	is	be	AUX
ftr-394	2102	29	based	base	VERB
ftr-394	2102	30	on	on	ADP
ftr-394	2102	31	a	a	DET
ftr-394	2102	32	permissible	permissible	ADJ
ftr-394	2102	33	construction	construction	NOUN
ftr-394	2102	34	of	of	ADP
ftr-394	2102	35	the	the	DET
ftr-394	2102	36	statute	statute	NOUN
ftr-394	2102	37	.	.	PUNCT
ftr-394	2103	1	(	(	PUNCT
ftr-394	2103	2	467	467	NUM
ftr-394	2103	3	u.s	u.s	PROPN
ftr-394	2103	4	.	.	PROPN
ftr-394	2104	1	at	at	ADP
ftr-394	2104	2	842	842	NUM
ftr-394	2104	3	-	-	SYM
ftr-394	2104	4	43	43	NUM
ftr-394	2104	5	)	)	PUNCT
ftr-394	2104	6	“	"	PUNCT
ftr-394	2104	7	if	if	SCONJ
ftr-394	2104	8	congress	congress	PROPN
ftr-394	2104	9	has	have	AUX
ftr-394	2104	10	explicitly	explicitly	ADV
ftr-394	2104	11	left	leave	VERB
ftr-394	2104	12	a	a	DET
ftr-394	2104	13	gap	gap	NOUN
ftr-394	2104	14	for	for	SCONJ
ftr-394	2104	15	the	the	DET
ftr-394	2104	16	agency	agency	NOUN
ftr-394	2104	17	to	to	PART
ftr-394	2104	18	fill	fill	VERB
ftr-394	2104	19	,	,	PUNCT
ftr-394	2104	20	there	there	PRON
ftr-394	2104	21	is	be	VERB
ftr-394	2104	22	an	an	DET
ftr-394	2104	23	express	express	ADJ
ftr-394	2104	24	delegation	delegation	NOUN
ftr-394	2104	25	of	of	ADP
ftr-394	2104	26	authority	authority	NOUN
ftr-394	2104	27	to	to	ADP
ftr-394	2104	28	the	the	DET
ftr-394	2104	29	agency	agency	NOUN
ftr-394	2104	30	to	to	PART
ftr-394	2104	31	elucidate	elucidate	VERB
ftr-394	2104	32	a	a	DET
ftr-394	2104	33	specific	specific	ADJ
ftr-394	2104	34	provision	provision	NOUN
ftr-394	2104	35	of	of	ADP
ftr-394	2104	36	the	the	DET
ftr-394	2104	37	statute	statute	NOUN
ftr-394	2104	38	by	by	ADP
ftr-394	2104	39	regulation	regulation	NOUN
ftr-394	2104	40	[	[	X
ftr-394	2104	41	,	,	PUNCT
ftr-394	2104	42	and	and	CCONJ
ftr-394	2104	43	s]uch	s]uch	ADJ
ftr-394	2104	44	legislative	legislative	ADJ
ftr-394	2104	45	regulations	regulation	NOUN
ftr-394	2104	46	are	be	AUX
ftr-394	2104	47	given	give	VERB
ftr-394	2104	48	controlling	control	VERB
ftr-394	2104	49	weight	weight	NOUN
ftr-394	2104	50	unless	unless	SCONJ
ftr-394	2104	51	they	they	PRON
ftr-394	2104	52	are	be	AUX
ftr-394	2104	53	arbitrary	arbitrary	ADJ
ftr-394	2104	54	,	,	PUNCT
ftr-394	2104	55	capricious	capricious	ADJ
ftr-394	2104	56	,	,	PUNCT
ftr-394	2104	57	or	or	CCONJ
ftr-394	2104	58	manifestly	manifestly	ADV
ftr-394	2104	59	contrary	contrary	ADJ
ftr-394	2104	60	to	to	ADP
ftr-394	2104	61	the	the	DET
ftr-394	2104	62	statute	statute	NOUN
ftr-394	2104	63	.	.	PUNCT
ftr-394	2104	64	”	"	PUNCT
ftr-394	2105	1	[	[	X
ftr-394	2105	2	chevron	chevron	X
ftr-394	2105	3	]	]	PUNCT
ftr-394	2105	4	at	at	ADP
ftr-394	2105	5	843	843	NUM
ftr-394	2105	6	-	-	SYM
ftr-394	2105	7	44	44	NUM
ftr-394	2105	8	…	…	PUNCT
ftr-394	2105	9	.	.	PUNCT
ftr-394	2106	1	see	see	AUX
ftr-394	2106	2	also	also	ADV
ftr-394	2106	3	united	united	PROPN
ftr-394	2106	4	states	states	PROPN
ftr-394	2106	5	v.	v.	PROPN
ftr-394	2106	6	mead	mead	PROPN
ftr-394	2106	7	corp	corp	PROPN
ftr-394	2106	8	.	.	PROPN
ftr-394	2106	9	,	,	PUNCT
ftr-394	2106	10	533	533	NUM
ftr-394	2106	11	u.s	u.s	PROPN
ftr-394	2106	12	.	.	PROPN
ftr-394	2106	13	218	218	NUM
ftr-394	2106	14	,	,	PUNCT
ftr-394	2106	15	226	226	NUM
ftr-394	2106	16	-	-	SYM
ftr-394	2106	17	27	27	NUM
ftr-394	2106	18	...	...	PUNCT
ftr-394	2106	19	(	(	PUNCT
ftr-394	2106	20	2001	2001	NUM
ftr-394	2106	21	)	)	PUNCT
ftr-394	2106	22	(	(	PUNCT
ftr-394	2106	23	“	"	PUNCT
ftr-394	2106	24	administrative	administrative	ADJ
ftr-394	2106	25	implementation	implementation	NOUN
ftr-394	2106	26	of	of	ADP
ftr-394	2106	27	a	a	DET
ftr-394	2106	28	particular	particular	ADJ
ftr-394	2106	29	statutory	statutory	ADJ
ftr-394	2106	30	provision	provision	NOUN
ftr-394	2106	31	qualifies	qualify	VERB
ftr-394	2106	32	for	for	ADP
ftr-394	2106	33	chevron	chevron	ADJ
ftr-394	2106	34	deference	deference	NOUN
ftr-394	2106	35	when	when	SCONJ
ftr-394	2106	36	it	it	PRON
ftr-394	2106	37	appears	appear	VERB
ftr-394	2106	38	that	that	SCONJ
ftr-394	2106	39	congress	congress	PROPN
ftr-394	2106	40	delegated	delegate	VERB
ftr-394	2106	41	authority	authority	NOUN
ftr-394	2106	42	to	to	ADP
ftr-394	2106	43	the	the	DET
ftr-394	2106	44	agency	agency	NOUN
ftr-394	2106	45	generally	generally	ADV
ftr-394	2106	46	to	to	PART
ftr-394	2106	47	make	make	VERB
ftr-394	2106	48	rules	rule	NOUN
ftr-394	2106	49	carrying	carry	VERB
ftr-394	2106	50	the	the	DET
ftr-394	2106	51	force	force	NOUN
ftr-394	2106	52	of	of	ADP
ftr-394	2106	53	law	law	NOUN
ftr-394	2106	54	,	,	PUNCT
ftr-394	2106	55	and	and	CCONJ
ftr-394	2106	56	that	that	SCONJ
ftr-394	2106	57	the	the	DET
ftr-394	2106	58	agency	agency	NOUN
ftr-394	2106	59	interpretation	interpretation	NOUN
ftr-394	2106	60	claiming	claim	VERB
ftr-394	2106	61	deference	deference	NOUN
ftr-394	2106	62	was	be	AUX
ftr-394	2106	63	promulgated	promulgate	VERB
ftr-394	2106	64	in	in	ADP
ftr-394	2106	65	the	the	DET
ftr-394	2106	66	exercise	exercise	NOUN
ftr-394	2106	67	of	of	ADP
ftr-394	2106	68	that	that	DET
ftr-394	2106	69	authority	authority	NOUN
ftr-394	2106	70	”	"	PUNCT
ftr-394	2106	71	)	)	PUNCT
ftr-394	2106	72	.	.	PUNCT
ftr-394	2107	1	b.	b.	PROPN
ftr-394	2108	1	but	but	CCONJ
ftr-394	2108	2	the	the	DET
ftr-394	2108	3	treasury	treasury	PROPN
ftr-394	2108	4	issues	issue	NOUN
ftr-394	2108	5	final	final	ADJ
ftr-394	2108	6	regulations	regulation	NOUN
ftr-394	2108	7	disagreeing	disagree	VERB
ftr-394	2108	8	with	with	ADP
ftr-394	2108	9	its	its	PRON
ftr-394	2108	10	own	own	ADJ
ftr-394	2108	11	victories	victory	NOUN
ftr-394	2108	12	.	.	PUNCT
ftr-394	2109	1	t.d	t.d	X
ftr-394	2109	2	.	.	NOUN
ftr-394	2109	3	9356	9356	NUM
ftr-394	2109	4	,	,	PUNCT
ftr-394	2109	5	disregarded	disregard	VERB
ftr-394	2109	6	entities	entity	NOUN
ftr-394	2109	7	;	;	PUNCT
ftr-394	2109	8	employment	employment	NOUN
ftr-394	2109	9	and	and	CCONJ
ftr-394	2109	10	excise	excise	NOUN
ftr-394	2109	11	taxes	taxis	NOUN
ftr-394	2109	12	,	,	PUNCT
ftr-394	2109	13	72	72	NUM
ftr-394	2109	14	f.r	f.r	NOUN
ftr-394	2109	15	.	.	PROPN
ftr-394	2109	16	45891	45891	NUM
ftr-394	2109	17	(	(	PUNCT
ftr-394	2109	18	8/16/07	8/16/07	NUM
ftr-394	2109	19	)	)	PUNCT
ftr-394	2109	20	.	.	PUNCT
ftr-394	2110	1	these	these	DET
ftr-394	2110	2	final	final	ADJ
ftr-394	2110	3	regulations	regulation	NOUN
ftr-394	2110	4	promulgate	promulgate	VERB
ftr-394	2110	5	reg	reg	NOUN
ftr-394	2110	6	.	.	PUNCT
ftr-394	2111	1	§	§	PROPN
ftr-394	2111	2	§	§	PROPN
ftr-394	2111	3	1.34	1.34	NUM
ftr-394	2111	4	-	-	SYM
ftr-394	2111	5	1	1	NUM
ftr-394	2111	6	,	,	PUNCT
ftr-394	2111	7	1.1361	1.1361	NUM
ftr-394	2111	8	-	-	SYM
ftr-394	2111	9	4	4	NUM
ftr-394	2111	10	and	and	CCONJ
ftr-394	2111	11	301.7701	301.7701	NUM
ftr-394	2111	12	-	-	SYM
ftr-394	2111	13	2	2	NUM
ftr-394	2111	14	,	,	PUNCT
ftr-394	2111	15	which	which	PRON
ftr-394	2111	16	treat	treat	VERB
ftr-394	2111	17	disregarded	disregarded	ADJ
ftr-394	2111	18	entities	entity	NOUN
ftr-394	2111	19	as	as	ADP
ftr-394	2111	20	separate	separate	ADJ
ftr-394	2111	21	corporations	corporation	NOUN
ftr-394	2111	22	for	for	ADP
ftr-394	2111	23	purposes	purpose	NOUN
ftr-394	2111	24	of	of	ADP
ftr-394	2111	25	employment	employment	NOUN
ftr-394	2111	26	taxes	taxis	NOUN
ftr-394	2111	27	.	.	PUNCT
ftr-394	2112	1	the	the	DET
ftr-394	2112	2	regulations	regulation	NOUN
ftr-394	2112	3	apply	apply	VERB
ftr-394	2112	4	to	to	ADP
ftr-394	2112	5	disregarded	disregarded	ADJ
ftr-394	2112	6	single	single	ADJ
ftr-394	2112	7	owner	owner	NOUN
ftr-394	2112	8	814	814	NUM
ftr-394	2112	9	florida	florida	PROPN
ftr-394	2112	10	tax	tax	NOUN
ftr-394	2112	11	review	review	NOUN
ftr-394	2112	12	[	[	X
ftr-394	2112	13	vol	vol	NOUN
ftr-394	2112	14	.	.	PUNCT
ftr-394	2113	1	8	8	NUM
ftr-394	2113	2	:	:	PUNCT
ftr-394	2113	3	si	si	NOUN
ftr-394	2113	4	entities	entity	NOUN
ftr-394	2113	5	and	and	CCONJ
ftr-394	2113	6	to	to	ADP
ftr-394	2113	7	qualified	qualified	ADJ
ftr-394	2113	8	subchapter	subchapter	NOUN
ftr-394	2113	9	s	s	PART
ftr-394	2113	10	corporations	corporation	NOUN
ftr-394	2113	11	.	.	PUNCT
ftr-394	2114	1	the	the	DET
ftr-394	2114	2	irs	irs	PROPN
ftr-394	2114	3	rejected	reject	VERB
ftr-394	2114	4	comments	comment	NOUN
ftr-394	2114	5	that	that	SCONJ
ftr-394	2114	6	the	the	DET
ftr-394	2114	7	regulations	regulation	NOUN
ftr-394	2114	8	will	will	AUX
ftr-394	2114	9	complicate	complicate	VERB
ftr-394	2114	10	reporting	reporting	NOUN
ftr-394	2114	11	requirements	requirement	NOUN
ftr-394	2114	12	for	for	ADP
ftr-394	2114	13	disregarded	disregarded	ADJ
ftr-394	2114	14	entities	entity	NOUN
ftr-394	2114	15	whose	whose	DET
ftr-394	2114	16	owners	owner	NOUN
ftr-394	2114	17	assumed	assume	VERB
ftr-394	2114	18	responsibility	responsibility	NOUN
ftr-394	2114	19	for	for	ADP
ftr-394	2114	20	excise	excise	NOUN
ftr-394	2114	21	taxes	taxis	NOUN
ftr-394	2114	22	claiming	claim	VERB
ftr-394	2114	23	that	that	SCONJ
ftr-394	2114	24	the	the	DET
ftr-394	2114	25	regulations	regulation	NOUN
ftr-394	2114	26	will	will	AUX
ftr-394	2114	27	avoid	avoid	VERB
ftr-394	2114	28	administrative	administrative	ADJ
ftr-394	2114	29	inconvenience	inconvenience	NOUN
ftr-394	2114	30	for	for	ADP
ftr-394	2114	31	the	the	DET
ftr-394	2114	32	irs	irs	PROPN
ftr-394	2114	33	in	in	ADP
ftr-394	2114	34	assessing	assess	VERB
ftr-394	2114	35	employment	employment	NOUN
ftr-394	2114	36	taxes	taxis	NOUN
ftr-394	2114	37	.	.	PUNCT
ftr-394	2115	1	the	the	DET
ftr-394	2115	2	final	final	ADJ
ftr-394	2115	3	regulations	regulation	NOUN
ftr-394	2115	4	are	be	AUX
ftr-394	2115	5	effective	effective	ADJ
ftr-394	2115	6	8/16/07	8/16/07	NUM
ftr-394	2115	7	.	.	PUNCT
ftr-394	2116	1	however	however	ADV
ftr-394	2116	2	,	,	PUNCT
ftr-394	2116	3	there	there	PRON
ftr-394	2116	4	is	be	VERB
ftr-394	2116	5	a	a	DET
ftr-394	2116	6	more	more	ADV
ftr-394	2116	7	complex	complex	ADJ
ftr-394	2116	8	deferral	deferral	ADJ
ftr-394	2116	9	arrangement	arrangement	NOUN
ftr-394	2116	10	:	:	PUNCT
ftr-394	2116	11	the	the	DET
ftr-394	2116	12	employment	employment	NOUN
ftr-394	2116	13	tax	tax	NOUN
ftr-394	2116	14	provisions	provision	NOUN
ftr-394	2116	15	of	of	ADP
ftr-394	2116	16	these	these	DET
ftr-394	2116	17	regulations	regulation	NOUN
ftr-394	2116	18	apply	apply	VERB
ftr-394	2116	19	to	to	ADP
ftr-394	2116	20	wages	wage	NOUN
ftr-394	2116	21	paid	pay	VERB
ftr-394	2116	22	on	on	ADP
ftr-394	2116	23	or	or	CCONJ
ftr-394	2116	24	after	after	ADP
ftr-394	2116	25	january	january	PROPN
ftr-394	2116	26	1	1	NUM
ftr-394	2116	27	,	,	PUNCT
ftr-394	2116	28	2009	2009	NUM
ftr-394	2116	29	.	.	PUNCT
ftr-394	2117	1	the	the	DET
ftr-394	2117	2	notice	notice	NOUN
ftr-394	2117	3	of	of	ADP
ftr-394	2117	4	proposed	propose	VERB
ftr-394	2117	5	rulemaking	rulemaking	NOUN
ftr-394	2117	6	provided	provide	VERB
ftr-394	2117	7	that	that	SCONJ
ftr-394	2117	8	these	these	DET
ftr-394	2117	9	regulations	regulation	NOUN
ftr-394	2117	10	would	would	AUX
ftr-394	2117	11	become	become	VERB
ftr-394	2117	12	effective	effective	ADJ
ftr-394	2117	13	with	with	ADP
ftr-394	2117	14	respect	respect	NOUN
ftr-394	2117	15	to	to	ADP
ftr-394	2117	16	wages	wage	NOUN
ftr-394	2117	17	paid	pay	VERB
ftr-394	2117	18	on	on	ADP
ftr-394	2117	19	january	january	PROPN
ftr-394	2117	20	1	1	NUM
ftr-394	2117	21	following	follow	VERB
ftr-394	2117	22	the	the	DET
ftr-394	2117	23	year	year	NOUN
ftr-394	2117	24	of	of	ADP
ftr-394	2117	25	publication	publication	NOUN
ftr-394	2117	26	of	of	ADP
ftr-394	2117	27	these	these	DET
ftr-394	2117	28	final	final	ADJ
ftr-394	2117	29	regulations	regulation	NOUN
ftr-394	2117	30	in	in	ADP
ftr-394	2117	31	the	the	DET
ftr-394	2117	32	federal	federal	ADJ
ftr-394	2117	33	register	register	NOUN
ftr-394	2117	34	,	,	PUNCT
ftr-394	2117	35	which	which	PRON
ftr-394	2117	36	would	would	AUX
ftr-394	2117	37	have	have	AUX
ftr-394	2117	38	been	be	AUX
ftr-394	2117	39	january	january	PROPN
ftr-394	2117	40	1	1	NUM
ftr-394	2117	41	,	,	PUNCT
ftr-394	2117	42	2008	2008	NUM
ftr-394	2117	43	.	.	PUNCT
ftr-394	2118	1	however	however	ADV
ftr-394	2118	2	,	,	PUNCT
ftr-394	2118	3	in	in	ADP
ftr-394	2118	4	order	order	NOUN
ftr-394	2118	5	to	to	PART
ftr-394	2118	6	ensure	ensure	VERB
ftr-394	2118	7	that	that	SCONJ
ftr-394	2118	8	taxpayers	taxpayer	NOUN
ftr-394	2118	9	have	have	VERB
ftr-394	2118	10	sufficient	sufficient	ADJ
ftr-394	2118	11	time	time	NOUN
ftr-394	2118	12	to	to	PART
ftr-394	2118	13	make	make	VERB
ftr-394	2118	14	any	any	DET
ftr-394	2118	15	necessary	necessary	ADJ
ftr-394	2118	16	changes	change	NOUN
ftr-394	2118	17	to	to	ADP
ftr-394	2118	18	their	their	PRON
ftr-394	2118	19	systems	system	NOUN
ftr-394	2118	20	in	in	ADP
ftr-394	2118	21	response	response	NOUN
ftr-394	2118	22	to	to	ADP
ftr-394	2118	23	these	these	DET
ftr-394	2118	24	regulations	regulation	NOUN
ftr-394	2118	25	,	,	PUNCT
ftr-394	2118	26	the	the	DET
ftr-394	2118	27	irs	irs	PROPN
ftr-394	2118	28	and	and	CCONJ
ftr-394	2118	29	the	the	DET
ftr-394	2118	30	treasury	treasury	PROPN
ftr-394	2118	31	department	department	PROPN
ftr-394	2118	32	have	have	AUX
ftr-394	2118	33	determined	determine	VERB
ftr-394	2118	34	that	that	SCONJ
ftr-394	2118	35	it	it	PRON
ftr-394	2118	36	is	be	AUX
ftr-394	2118	37	appropriate	appropriate	ADJ
ftr-394	2118	38	to	to	PART
ftr-394	2118	39	delay	delay	VERB
ftr-394	2118	40	the	the	DET
ftr-394	2118	41	effective	effective	ADJ
ftr-394	2118	42	date	date	NOUN
ftr-394	2118	43	of	of	ADP
ftr-394	2118	44	these	these	DET
ftr-394	2118	45	regulations	regulation	NOUN
ftr-394	2118	46	until	until	ADP
ftr-394	2118	47	january	january	PROPN
ftr-394	2118	48	1	1	NUM
ftr-394	2118	49	,	,	PUNCT
ftr-394	2118	50	2009	2009	NUM
ftr-394	2118	51	.	.	PUNCT
ftr-394	2119	1	the	the	DET
ftr-394	2119	2	irs	irs	PROPN
ftr-394	2119	3	and	and	CCONJ
ftr-394	2119	4	the	the	DET
ftr-394	2119	5	treasury	treasury	PROPN
ftr-394	2119	6	department	department	PROPN
ftr-394	2119	7	believe	believe	VERB
ftr-394	2119	8	that	that	SCONJ
ftr-394	2119	9	the	the	DET
ftr-394	2119	10	considerations	consideration	NOUN
ftr-394	2119	11	that	that	PRON
ftr-394	2119	12	support	support	VERB
ftr-394	2119	13	a	a	DET
ftr-394	2119	14	january	january	PROPN
ftr-394	2119	15	1	1	NUM
ftr-394	2119	16	,	,	PUNCT
ftr-394	2119	17	2009	2009	NUM
ftr-394	2119	18	,	,	PUNCT
ftr-394	2119	19	effective	effective	ADJ
ftr-394	2119	20	date	date	NOUN
ftr-394	2119	21	for	for	ADP
ftr-394	2119	22	the	the	DET
ftr-394	2119	23	employment	employment	NOUN
ftr-394	2119	24	tax	tax	NOUN
ftr-394	2119	25	provisions	provision	NOUN
ftr-394	2119	26	do	do	AUX
ftr-394	2119	27	not	not	PART
ftr-394	2119	28	apply	apply	VERB
ftr-394	2119	29	to	to	ADP
ftr-394	2119	30	the	the	DET
ftr-394	2119	31	excise	excise	NOUN
ftr-394	2119	32	tax	tax	NOUN
ftr-394	2119	33	provisions	provision	NOUN
ftr-394	2119	34	.	.	PUNCT
ftr-394	2120	1	thus	thus	ADV
ftr-394	2120	2	,	,	PUNCT
ftr-394	2120	3	the	the	DET
ftr-394	2120	4	excise	excise	NOUN
ftr-394	2120	5	tax	tax	NOUN
ftr-394	2120	6	provisions	provision	NOUN
ftr-394	2120	7	of	of	ADP
ftr-394	2120	8	these	these	DET
ftr-394	2120	9	regulations	regulation	NOUN
ftr-394	2120	10	apply	apply	VERB
ftr-394	2120	11	to	to	ADP
ftr-394	2120	12	liabilities	liability	NOUN
ftr-394	2120	13	imposed	impose	VERB
ftr-394	2120	14	and	and	CCONJ
ftr-394	2120	15	actions	action	NOUN
ftr-394	2120	16	required	require	VERB
ftr-394	2120	17	or	or	CCONJ
ftr-394	2120	18	permitted	permit	VERB
ftr-394	2120	19	in	in	ADP
ftr-394	2120	20	periods	period	NOUN
ftr-394	2120	21	beginning	begin	VERB
ftr-394	2120	22	on	on	ADP
ftr-394	2120	23	or	or	CCONJ
ftr-394	2120	24	after	after	ADP
ftr-394	2120	25	january	january	PROPN
ftr-394	2120	26	1	1	NUM
ftr-394	2120	27	,	,	PUNCT
ftr-394	2120	28	2008	2008	NUM
ftr-394	2120	29	.	.	PUNCT
ftr-394	2121	1	for	for	ADP
ftr-394	2121	2	periods	period	NOUN
ftr-394	2121	3	beginning	begin	VERB
ftr-394	2121	4	before	before	ADP
ftr-394	2121	5	that	that	DET
ftr-394	2121	6	date	date	NOUN
ftr-394	2121	7	,	,	PUNCT
ftr-394	2121	8	the	the	DET
ftr-394	2121	9	irs	irs	PROPN
ftr-394	2121	10	will	will	AUX
ftr-394	2121	11	treat	treat	VERB
ftr-394	2121	12	payments	payment	NOUN
ftr-394	2121	13	made	make	VERB
ftr-394	2121	14	by	by	ADP
ftr-394	2121	15	a	a	DET
ftr-394	2121	16	disregarded	disregarded	ADJ
ftr-394	2121	17	entity	entity	NOUN
ftr-394	2121	18	,	,	PUNCT
ftr-394	2121	19	or	or	CCONJ
ftr-394	2121	20	other	other	ADJ
ftr-394	2121	21	actions	action	NOUN
ftr-394	2121	22	taken	take	VERB
ftr-394	2121	23	by	by	ADP
ftr-394	2121	24	a	a	DET
ftr-394	2121	25	disregarded	disregarded	ADJ
ftr-394	2121	26	entity	entity	NOUN
ftr-394	2121	27	,	,	PUNCT
ftr-394	2121	28	with	with	ADP
ftr-394	2121	29	respect	respect	NOUN
ftr-394	2121	30	to	to	ADP
ftr-394	2121	31	the	the	DET
ftr-394	2121	32	excise	excise	NOUN
ftr-394	2121	33	taxes	taxis	NOUN
ftr-394	2121	34	affected	affect	VERB
ftr-394	2121	35	by	by	ADP
ftr-394	2121	36	these	these	DET
ftr-394	2121	37	regulations	regulation	NOUN
ftr-394	2121	38	as	as	ADP
ftr-394	2121	39	having	having	AUX
ftr-394	2121	40	been	be	AUX
ftr-394	2121	41	made	make	VERB
ftr-394	2121	42	or	or	CCONJ
ftr-394	2121	43	taken	take	VERB
ftr-394	2121	44	by	by	ADP
ftr-394	2121	45	the	the	DET
ftr-394	2121	46	sole	sole	ADJ
ftr-394	2121	47	owner	owner	NOUN
ftr-394	2121	48	of	of	ADP
ftr-394	2121	49	that	that	DET
ftr-394	2121	50	entity	entity	NOUN
ftr-394	2121	51	.	.	PUNCT
ftr-394	2122	1	thus	thus	ADV
ftr-394	2122	2	,	,	PUNCT
ftr-394	2122	3	for	for	ADP
ftr-394	2122	4	such	such	ADJ
ftr-394	2122	5	periods	period	NOUN
ftr-394	2122	6	,	,	PUNCT
ftr-394	2122	7	the	the	DET
ftr-394	2122	8	owner	owner	NOUN
ftr-394	2122	9	of	of	ADP
ftr-394	2122	10	a	a	DET
ftr-394	2122	11	disregarded	disregarded	ADJ
ftr-394	2122	12	entity	entity	NOUN
ftr-394	2122	13	will	will	AUX
ftr-394	2122	14	be	be	AUX
ftr-394	2122	15	treated	treat	VERB
ftr-394	2122	16	as	as	ADP
ftr-394	2122	17	satisfying	satisfy	VERB
ftr-394	2122	18	the	the	DET
ftr-394	2122	19	owner	owner	NOUN
ftr-394	2122	20	’s	’s	PART
ftr-394	2122	21	obligations	obligation	NOUN
ftr-394	2122	22	with	with	ADP
ftr-394	2122	23	respect	respect	NOUN
ftr-394	2122	24	to	to	ADP
ftr-394	2122	25	the	the	DET
ftr-394	2122	26	excise	excise	NOUN
ftr-394	2122	27	taxes	taxis	NOUN
ftr-394	2122	28	affected	affect	VERB
ftr-394	2122	29	by	by	ADP
ftr-394	2122	30	these	these	DET
ftr-394	2122	31	regulations	regulation	NOUN
ftr-394	2122	32	,	,	PUNCT
ftr-394	2122	33	provided	provide	VERB
ftr-394	2122	34	that	that	SCONJ
ftr-394	2122	35	those	those	DET
ftr-394	2122	36	obligations	obligation	NOUN
ftr-394	2122	37	are	be	AUX
ftr-394	2122	38	satisfied	satisfied	ADJ
ftr-394	2122	39	either	either	CCONJ
ftr-394	2122	40	(	(	PUNCT
ftr-394	2122	41	1	1	NUM
ftr-394	2122	42	)	)	PUNCT
ftr-394	2122	43	by	by	ADP
ftr-394	2122	44	the	the	DET
ftr-394	2122	45	owner	owner	NOUN
ftr-394	2122	46	itself	itself	PRON
ftr-394	2122	47	or	or	CCONJ
ftr-394	2122	48	(	(	PUNCT
ftr-394	2122	49	2	2	NUM
ftr-394	2122	50	)	)	PUNCT
ftr-394	2122	51	by	by	ADP
ftr-394	2122	52	the	the	DET
ftr-394	2122	53	disregarded	disregarded	ADJ
ftr-394	2122	54	entity	entity	NOUN
ftr-394	2122	55	on	on	ADP
ftr-394	2122	56	behalf	behalf	NOUN
ftr-394	2122	57	of	of	ADP
ftr-394	2122	58	the	the	DET
ftr-394	2122	59	owner	owner	NOUN
ftr-394	2122	60	.	.	PUNCT
ftr-394	2123	1	2	2	X
ftr-394	2123	2	.	.	X
ftr-394	2123	3	treasury	treasury	PROPN
ftr-394	2123	4	promulgates	promulgate	VERB
ftr-394	2123	5	final	final	ADJ
ftr-394	2123	6	regulations	regulation	NOUN
ftr-394	2123	7	on	on	ADP
ftr-394	2123	8	qualified	qualified	ADJ
ftr-394	2123	9	small	small	ADJ
ftr-394	2123	10	business	business	NOUN
ftr-394	2123	11	stock	stock	NOUN
ftr-394	2123	12	held	hold	VERB
ftr-394	2123	13	by	by	ADP
ftr-394	2123	14	partnerships	partnership	NOUN
ftr-394	2123	15	.	.	PUNCT
ftr-394	2124	1	t.d	t.d	PROPN
ftr-394	2124	2	.	.	PROPN
ftr-394	2124	3	9353	9353	NUM
ftr-394	2124	4	,	,	PUNCT
ftr-394	2124	5	section	section	NOUN
ftr-394	2124	6	1045	1045	NUM
ftr-394	2124	7	application	application	NOUN
ftr-394	2124	8	to	to	ADP
ftr-394	2124	9	partnerships	partnership	NOUN
ftr-394	2124	10	,	,	PUNCT
ftr-394	2124	11	72	72	NUM
ftr-394	2124	12	f.r	f.r	NOUN
ftr-394	2124	13	.	.	PROPN
ftr-394	2124	14	45346	45346	NUM
ftr-394	2124	15	(	(	PUNCT
ftr-394	2124	16	8/14/07	8/14/07	NUM
ftr-394	2124	17	)	)	PUNCT
ftr-394	2124	18	.	.	PUNCT
ftr-394	2125	1	under	under	ADP
ftr-394	2125	2	§	§	PROPN
ftr-394	2125	3	1045	1045	NUM
ftr-394	2125	4	an	an	DET
ftr-394	2125	5	individual	individual	ADJ
ftr-394	2125	6	holder	holder	NOUN
ftr-394	2125	7	of	of	ADP
ftr-394	2125	8	qualified	qualified	ADJ
ftr-394	2125	9	small	small	ADJ
ftr-394	2125	10	business	business	NOUN
ftr-394	2125	11	stock	stock	NOUN
ftr-394	2125	12	(	(	PUNCT
ftr-394	2125	13	qsb	qsb	NOUN
ftr-394	2125	14	stock	stock	NOUN
ftr-394	2125	15	)	)	PUNCT
ftr-394	2125	16	,	,	PUNCT
ftr-394	2125	17	who	who	PRON
ftr-394	2125	18	has	have	AUX
ftr-394	2125	19	held	hold	VERB
ftr-394	2125	20	the	the	DET
ftr-394	2125	21	stock	stock	NOUN
ftr-394	2125	22	for	for	ADP
ftr-394	2125	23	more	more	ADJ
ftr-394	2125	24	than	than	ADP
ftr-394	2125	25	6	6	NUM
ftr-394	2125	26	months	month	NOUN
ftr-394	2125	27	,	,	PUNCT
ftr-394	2125	28	can	can	AUX
ftr-394	2125	29	defer	defer	VERB
ftr-394	2125	30	recognition	recognition	NOUN
ftr-394	2125	31	of	of	ADP
ftr-394	2125	32	gain	gain	NOUN
ftr-394	2125	33	on	on	ADP
ftr-394	2125	34	the	the	DET
ftr-394	2125	35	sale	sale	NOUN
ftr-394	2125	36	if	if	SCONJ
ftr-394	2125	37	the	the	DET
ftr-394	2125	38	individual	individual	NOUN
ftr-394	2125	39	acquires	acquire	VERB
ftr-394	2125	40	replacement	replacement	NOUN
ftr-394	2125	41	qsb	qsb	NOUN
ftr-394	2125	42	stock	stock	NOUN
ftr-394	2125	43	within	within	ADP
ftr-394	2125	44	60	60	NUM
ftr-394	2125	45	days	day	NOUN
ftr-394	2125	46	.	.	PUNCT
ftr-394	2126	1	the	the	DET
ftr-394	2126	2	2008	2008	NUM
ftr-394	2126	3	]	]	PUNCT
ftr-394	2126	4	recent	recent	ADJ
ftr-394	2126	5	developments	development	NOUN
ftr-394	2126	6	in	in	ADP
ftr-394	2126	7	federal	federal	ADJ
ftr-394	2126	8	income	income	NOUN
ftr-394	2126	9	taxation	taxation	NOUN
ftr-394	2126	10	815	815	NUM
ftr-394	2126	11	proposed	propose	VERB
ftr-394	2126	12	regulations	regulation	NOUN
ftr-394	2126	13	allowed	allow	VERB
ftr-394	2126	14	a	a	DET
ftr-394	2126	15	partner	partner	NOUN
ftr-394	2126	16	in	in	ADP
ftr-394	2126	17	a	a	DET
ftr-394	2126	18	partnership	partnership	NOUN
ftr-394	2126	19	to	to	PART
ftr-394	2126	20	elect	elect	VERB
ftr-394	2126	21	to	to	PART
ftr-394	2126	22	defer	defer	VERB
ftr-394	2126	23	gain	gain	NOUN
ftr-394	2126	24	on	on	ADP
ftr-394	2126	25	sales	sale	NOUN
ftr-394	2126	26	of	of	ADP
ftr-394	2126	27	qsb	qsb	NOUN
ftr-394	2126	28	stock	stock	NOUN
ftr-394	2126	29	by	by	ADP
ftr-394	2126	30	a	a	DET
ftr-394	2126	31	partnership	partnership	NOUN
ftr-394	2126	32	that	that	PRON
ftr-394	2126	33	acquired	acquire	VERB
ftr-394	2126	34	replacement	replacement	NOUN
ftr-394	2126	35	stock	stock	NOUN
ftr-394	2126	36	within	within	ADP
ftr-394	2126	37	the	the	DET
ftr-394	2126	38	60	60	NUM
ftr-394	2126	39	day	day	NOUN
ftr-394	2126	40	period	period	NOUN
ftr-394	2126	41	.	.	PUNCT
ftr-394	2127	1	the	the	DET
ftr-394	2127	2	proposed	propose	VERB
ftr-394	2127	3	regulations	regulation	NOUN
ftr-394	2127	4	did	do	AUX
ftr-394	2127	5	not	not	PART
ftr-394	2127	6	treat	treat	VERB
ftr-394	2127	7	a	a	DET
ftr-394	2127	8	sale	sale	NOUN
ftr-394	2127	9	of	of	ADP
ftr-394	2127	10	an	an	DET
ftr-394	2127	11	interest	interest	NOUN
ftr-394	2127	12	in	in	ADP
ftr-394	2127	13	a	a	DET
ftr-394	2127	14	partnership	partnership	NOUN
ftr-394	2127	15	that	that	PRON
ftr-394	2127	16	holds	hold	VERB
ftr-394	2127	17	qsb	qsb	NOUN
ftr-394	2127	18	stock	stock	NOUN
ftr-394	2127	19	as	as	ADP
ftr-394	2127	20	a	a	DET
ftr-394	2127	21	sale	sale	NOUN
ftr-394	2127	22	of	of	ADP
ftr-394	2127	23	the	the	DET
ftr-394	2127	24	qsb	qsb	NOUN
ftr-394	2127	25	stock	stock	NOUN
ftr-394	2127	26	subject	subject	NOUN
ftr-394	2127	27	to	to	ADP
ftr-394	2127	28	§	§	PROPN
ftr-394	2127	29	1045	1045	NUM
ftr-394	2127	30	.	.	PUNCT
ftr-394	2128	1	however	however	ADV
ftr-394	2128	2	,	,	PUNCT
ftr-394	2128	3	the	the	DET
ftr-394	2128	4	final	final	ADJ
ftr-394	2128	5	regulations	regulation	NOUN
ftr-394	2128	6	(	(	PUNCT
ftr-394	2128	7	reg	reg	NOUN
ftr-394	2128	8	.	.	PUNCT
ftr-394	2129	1	§	§	PROPN
ftr-394	2129	2	1.1045	1.1045	NUM
ftr-394	2129	3	-	-	SYM
ftr-394	2129	4	1	1	NUM
ftr-394	2129	5	)	)	PUNCT
ftr-394	2129	6	provide	provide	VERB
ftr-394	2129	7	that	that	DET
ftr-394	2129	8	gain	gain	NOUN
ftr-394	2129	9	on	on	ADP
ftr-394	2129	10	sale	sale	NOUN
ftr-394	2129	11	of	of	ADP
ftr-394	2129	12	qsb	qsb	NOUN
ftr-394	2129	13	stock	stock	NOUN
ftr-394	2129	14	may	may	AUX
ftr-394	2129	15	be	be	AUX
ftr-394	2129	16	deferred	defer	VERB
ftr-394	2129	17	if	if	SCONJ
ftr-394	2129	18	the	the	DET
ftr-394	2129	19	partner	partner	NOUN
ftr-394	2129	20	holds	hold	VERB
ftr-394	2129	21	an	an	DET
ftr-394	2129	22	interest	interest	NOUN
ftr-394	2129	23	in	in	ADP
ftr-394	2129	24	another	another	DET
ftr-394	2129	25	partnership	partnership	NOUN
ftr-394	2129	26	that	that	PRON
ftr-394	2129	27	acquires	acquire	VERB
ftr-394	2129	28	qsb	qsb	NOUN
ftr-394	2129	29	stock	stock	NOUN
ftr-394	2129	30	during	during	ADP
ftr-394	2129	31	the	the	DET
ftr-394	2129	32	statutory	statutory	ADJ
ftr-394	2129	33	period	period	NOUN
ftr-394	2129	34	the	the	DET
ftr-394	2129	35	final	final	ADJ
ftr-394	2129	36	regulations	regulation	NOUN
ftr-394	2129	37	require	require	VERB
ftr-394	2129	38	basis	basis	NOUN
ftr-394	2129	39	adjustments	adjustment	NOUN
ftr-394	2129	40	under	under	ADP
ftr-394	2129	41	the	the	DET
ftr-394	2129	42	principles	principle	NOUN
ftr-394	2129	43	of	of	ADP
ftr-394	2129	44	§	§	PROPN
ftr-394	2129	45	743(b	743(b	PROPN
ftr-394	2129	46	)	)	PUNCT
ftr-394	2129	47	with	with	ADP
ftr-394	2129	48	respect	respect	NOUN
ftr-394	2129	49	to	to	AUX
ftr-394	2129	50	replacement	replacement	NOUN
ftr-394	2129	51	qsb	qsb	NOUN
ftr-394	2129	52	stock	stock	NOUN
ftr-394	2129	53	when	when	SCONJ
ftr-394	2129	54	a	a	DET
ftr-394	2129	55	partner	partner	NOUN
ftr-394	2129	56	elects	elect	NOUN
ftr-394	2129	57	to	to	PART
ftr-394	2129	58	defer	defer	VERB
ftr-394	2129	59	gain	gain	NOUN
ftr-394	2129	60	under	under	ADP
ftr-394	2129	61	§	§	PROPN
ftr-394	2129	62	1045	1045	NUM
ftr-394	2129	63	.	.	PUNCT
ftr-394	2130	1	the	the	DET
ftr-394	2130	2	electing	elect	VERB
ftr-394	2130	3	partner	partner	NOUN
ftr-394	2130	4	’s	’s	PART
ftr-394	2130	5	basis	basis	NOUN
ftr-394	2130	6	in	in	ADP
ftr-394	2130	7	the	the	DET
ftr-394	2130	8	partnership	partnership	NOUN
ftr-394	2130	9	interest	interest	NOUN
ftr-394	2130	10	is	be	AUX
ftr-394	2130	11	also	also	ADV
ftr-394	2130	12	reduced	reduce	VERB
ftr-394	2130	13	by	by	ADP
ftr-394	2130	14	deferred	deferred	ADJ
ftr-394	2130	15	gain	gain	NOUN
ftr-394	2130	16	.	.	PUNCT
ftr-394	2131	1	the	the	DET
ftr-394	2131	2	final	final	ADJ
ftr-394	2131	3	regulations	regulation	NOUN
ftr-394	2131	4	also	also	ADV
ftr-394	2131	5	require	require	VERB
ftr-394	2131	6	an	an	DET
ftr-394	2131	7	electing	electing	ADJ
ftr-394	2131	8	partner	partner	NOUN
ftr-394	2131	9	to	to	PART
ftr-394	2131	10	recognize	recognize	VERB
ftr-394	2131	11	deferred	deferred	ADJ
ftr-394	2131	12	gain	gain	NOUN
ftr-394	2131	13	if	if	SCONJ
ftr-394	2131	14	replacement	replacement	NOUN
ftr-394	2131	15	qsb	qsb	NOUN
ftr-394	2131	16	stock	stock	NOUN
ftr-394	2131	17	is	be	AUX
ftr-394	2131	18	distributed	distribute	VERB
ftr-394	2131	19	to	to	ADP
ftr-394	2131	20	another	another	DET
ftr-394	2131	21	partner	partner	NOUN
ftr-394	2131	22	.	.	PUNCT
ftr-394	2132	1	an	an	DET
ftr-394	2132	2	election	election	NOUN
ftr-394	2132	3	under	under	ADP
ftr-394	2132	4	§	§	PROPN
ftr-394	2132	5	1045	1045	NUM
ftr-394	2132	6	may	may	AUX
ftr-394	2132	7	be	be	AUX
ftr-394	2132	8	made	make	VERB
ftr-394	2132	9	by	by	ADP
ftr-394	2132	10	the	the	DET
ftr-394	2132	11	partnership	partnership	NOUN
ftr-394	2132	12	affecting	affect	VERB
ftr-394	2132	13	all	all	DET
ftr-394	2132	14	partners	partner	NOUN
ftr-394	2132	15	.	.	PUNCT
ftr-394	2133	1	if	if	SCONJ
ftr-394	2133	2	a	a	DET
ftr-394	2133	3	partnership	partnership	NOUN
ftr-394	2133	4	elects	elect	VERB
ftr-394	2133	5	to	to	PART
ftr-394	2133	6	defer	defer	VERB
ftr-394	2133	7	gain	gain	NOUN
ftr-394	2133	8	under	under	ADP
ftr-394	2133	9	§	§	PROPN
ftr-394	2133	10	1045	1045	NUM
ftr-394	2133	11	,	,	PUNCT
ftr-394	2133	12	an	an	DET
ftr-394	2133	13	individual	individual	ADJ
ftr-394	2133	14	partner	partner	NOUN
ftr-394	2133	15	is	be	AUX
ftr-394	2133	16	permitted	permit	VERB
ftr-394	2133	17	to	to	PART
ftr-394	2133	18	opt	opt	VERB
ftr-394	2133	19	out	out	ADP
ftr-394	2133	20	of	of	ADP
ftr-394	2133	21	the	the	DET
ftr-394	2133	22	election	election	NOUN
ftr-394	2133	23	.	.	PUNCT
ftr-394	2134	1	an	an	DET
ftr-394	2134	2	individual	individual	ADJ
ftr-394	2134	3	partner	partner	NOUN
ftr-394	2134	4	is	be	AUX
ftr-394	2134	5	also	also	ADV
ftr-394	2134	6	permitted	permit	VERB
ftr-394	2134	7	to	to	PART
ftr-394	2134	8	elect	elect	VERB
ftr-394	2134	9	to	to	PART
ftr-394	2134	10	defer	defer	VERB
ftr-394	2134	11	gain	gain	NOUN
ftr-394	2134	12	on	on	ADP
ftr-394	2134	13	sale	sale	NOUN
ftr-394	2134	14	of	of	ADP
ftr-394	2134	15	qsb	qsb	NOUN
ftr-394	2134	16	stock	stock	NOUN
ftr-394	2134	17	if	if	SCONJ
ftr-394	2134	18	the	the	DET
ftr-394	2134	19	partnership	partnership	NOUN
ftr-394	2134	20	does	do	AUX
ftr-394	2134	21	not	not	PART
ftr-394	2134	22	make	make	VERB
ftr-394	2134	23	the	the	DET
ftr-394	2134	24	election	election	NOUN
ftr-394	2134	25	.	.	PUNCT
ftr-394	2135	1	3	3	X
ftr-394	2135	2	.	.	X
ftr-394	2135	3	purchase	purchase	NOUN
ftr-394	2135	4	of	of	ADP
ftr-394	2135	5	fancy	fancy	ADJ
ftr-394	2135	6	life	life	NOUN
ftr-394	2135	7	insurance	insurance	NOUN
ftr-394	2135	8	products	product	NOUN
ftr-394	2135	9	in	in	ADP
ftr-394	2135	10	the	the	DET
ftr-394	2135	11	guise	guise	NOUN
ftr-394	2135	12	of	of	ADP
ftr-394	2135	13	an	an	DET
ftr-394	2135	14	employee	employee	NOUN
ftr-394	2135	15	benefit	benefit	NOUN
ftr-394	2135	16	plan	plan	NOUN
ftr-394	2135	17	fails	fail	VERB
ftr-394	2135	18	to	to	PART
ftr-394	2135	19	produce	produce	VERB
ftr-394	2135	20	claimed	claim	VERB
ftr-394	2135	21	deductions	deduction	NOUN
ftr-394	2135	22	.	.	PUNCT
ftr-394	2136	1	v.r	v.r	PROPN
ftr-394	2136	2	.	.	PROPN
ftr-394	2136	3	deangelis	deangelis	PROPN
ftr-394	2136	4	m.d.p.c	m.d.p.c	PROPN
ftr-394	2136	5	.	.	PROPN
ftr-394	2136	6	v.	v.	PROPN
ftr-394	2136	7	commissioner	commissioner	PROPN
ftr-394	2136	8	,	,	PUNCT
ftr-394	2136	9	t.c	t.c	PROPN
ftr-394	2136	10	.	.	PROPN
ftr-394	2136	11	memo	memo	NOUN
ftr-394	2136	12	.	.	PUNCT
ftr-394	2137	1	2007	2007	NUM
ftr-394	2137	2	-	-	SYM
ftr-394	2137	3	360	360	NUM
ftr-394	2137	4	(	(	PUNCT
ftr-394	2137	5	12/5/07	12/5/07	NUM
ftr-394	2137	6	)	)	PUNCT
ftr-394	2137	7	.	.	PUNCT
ftr-394	2138	1	the	the	DET
ftr-394	2138	2	taxpayer	taxpayer	NOUN
ftr-394	2138	3	doctors	doctor	NOUN
ftr-394	2138	4	each	each	PRON
ftr-394	2138	5	owned	own	VERB
ftr-394	2138	6	a	a	DET
ftr-394	2138	7	subchapter	subchapter	NOUN
ftr-394	2138	8	s	s	PART
ftr-394	2138	9	corporation	corporation	NOUN
ftr-394	2138	10	that	that	PRON
ftr-394	2138	11	was	be	AUX
ftr-394	2138	12	a	a	DET
ftr-394	2138	13	partner	partner	NOUN
ftr-394	2138	14	in	in	ADP
ftr-394	2138	15	a	a	DET
ftr-394	2138	16	partnership	partnership	NOUN
ftr-394	2138	17	through	through	ADP
ftr-394	2138	18	which	which	PRON
ftr-394	2138	19	they	they	PRON
ftr-394	2138	20	practiced	practice	VERB
ftr-394	2138	21	medicine	medicine	NOUN
ftr-394	2138	22	.	.	PUNCT
ftr-394	2139	1	each	each	DET
ftr-394	2139	2	individual	individual	ADJ
ftr-394	2139	3	doctor	doctor	NOUN
ftr-394	2139	4	was	be	AUX
ftr-394	2139	5	an	an	DET
ftr-394	2139	6	employee	employee	NOUN
ftr-394	2139	7	of	of	ADP
ftr-394	2139	8	the	the	DET
ftr-394	2139	9	doctor	doctor	NOUN
ftr-394	2139	10	’s	’s	PART
ftr-394	2139	11	s	s	PROPN
ftr-394	2139	12	corporation	corporation	NOUN
ftr-394	2139	13	.	.	PUNCT
ftr-394	2140	1	the	the	DET
ftr-394	2140	2	s	s	PROPN
ftr-394	2140	3	corporations	corporation	NOUN
ftr-394	2140	4	made	make	VERB
ftr-394	2140	5	contributions	contribution	NOUN
ftr-394	2140	6	to	to	ADP
ftr-394	2140	7	the	the	DET
ftr-394	2140	8	partnership	partnership	NOUN
ftr-394	2140	9	which	which	PRON
ftr-394	2140	10	in	in	ADP
ftr-394	2140	11	turn	turn	NOUN
ftr-394	2140	12	contributed	contribute	VERB
ftr-394	2140	13	to	to	ADP
ftr-394	2140	14	the	the	DET
ftr-394	2140	15	severance	severance	PROPN
ftr-394	2140	16	trust	trust	PROPN
ftr-394	2140	17	executive	executive	PROPN
ftr-394	2140	18	program	program	NOUN
ftr-394	2140	19	multiple	multiple	ADJ
ftr-394	2140	20	employer	employer	NOUN
ftr-394	2140	21	supplemental	supplemental	ADJ
ftr-394	2140	22	benefit	benefit	NOUN
ftr-394	2140	23	plan	plan	NOUN
ftr-394	2140	24	and	and	CCONJ
ftr-394	2140	25	trust	trust	NOUN
ftr-394	2140	26	(	(	PUNCT
ftr-394	2140	27	step	step	NOUN
ftr-394	2140	28	)	)	PUNCT
ftr-394	2140	29	,	,	PUNCT
ftr-394	2140	30	a	a	DET
ftr-394	2140	31	plan	plan	NOUN
ftr-394	2140	32	promoted	promote	VERB
ftr-394	2140	33	to	to	ADP
ftr-394	2140	34	wealthy	wealthy	ADJ
ftr-394	2140	35	professionals	professional	NOUN
ftr-394	2140	36	as	as	ADP
ftr-394	2140	37	a	a	DET
ftr-394	2140	38	qualified	qualified	ADJ
ftr-394	2140	39	welfare	welfare	NOUN
ftr-394	2140	40	benefits	benefit	NOUN
ftr-394	2140	41	fund	fund	NOUN
ftr-394	2140	42	that	that	PRON
ftr-394	2140	43	was	be	AUX
ftr-394	2140	44	part	part	NOUN
ftr-394	2140	45	of	of	ADP
ftr-394	2140	46	a	a	DET
ftr-394	2140	47	10	10	NUM
ftr-394	2140	48	or	or	CCONJ
ftr-394	2140	49	more	more	ADJ
ftr-394	2140	50	employer	employer	NOUN
ftr-394	2140	51	plan	plan	NOUN
ftr-394	2140	52	under	under	ADP
ftr-394	2140	53	§	§	PROPN
ftr-394	2140	54	419a(f)(6	419a(f)(6	NUM
ftr-394	2140	55	)	)	PUNCT
ftr-394	2140	56	.	.	PUNCT
ftr-394	2141	1	the	the	DET
ftr-394	2141	2	plan	plan	NOUN
ftr-394	2141	3	purchased	purchase	VERB
ftr-394	2141	4	cash	cash	NOUN
ftr-394	2141	5	-	-	PUNCT
ftr-394	2141	6	laden	laden	ADJ
ftr-394	2141	7	whole	whole	ADJ
ftr-394	2141	8	life	life	NOUN
ftr-394	2141	9	insurance	insurance	NOUN
ftr-394	2141	10	policies	policy	NOUN
ftr-394	2141	11	on	on	ADP
ftr-394	2141	12	behalf	behalf	NOUN
ftr-394	2141	13	of	of	ADP
ftr-394	2141	14	each	each	DET
ftr-394	2141	15	doctor	doctor	NOUN
ftr-394	2141	16	.	.	PUNCT
ftr-394	2142	1	judge	judge	PROPN
ftr-394	2142	2	laro	laro	PROPN
ftr-394	2142	3	described	describe	VERB
ftr-394	2142	4	the	the	DET
ftr-394	2142	5	case	case	NOUN
ftr-394	2142	6	as	as	ADP
ftr-394	2142	7	“	"	PUNCT
ftr-394	2142	8	arising	arise	VERB
ftr-394	2142	9	from	from	ADP
ftr-394	2142	10	a	a	DET
ftr-394	2142	11	plan	plan	NOUN
ftr-394	2142	12	designed	design	VERB
ftr-394	2142	13	aggressively	aggressively	ADV
ftr-394	2142	14	to	to	PART
ftr-394	2142	15	bolster	bolster	VERB
ftr-394	2142	16	the	the	DET
ftr-394	2142	17	sale	sale	NOUN
ftr-394	2142	18	of	of	ADP
ftr-394	2142	19	insurance	insurance	NOUN
ftr-394	2142	20	products	product	NOUN
ftr-394	2142	21	through	through	ADP
ftr-394	2142	22	a	a	DET
ftr-394	2142	23	claim	claim	NOUN
ftr-394	2142	24	of	of	ADP
ftr-394	2142	25	permissible	permissible	ADJ
ftr-394	2142	26	tax	tax	NOUN
ftr-394	2142	27	savings	saving	NOUN
ftr-394	2142	28	.	.	PUNCT
ftr-394	2142	29	”	"	PUNCT
ftr-394	2143	1	the	the	DET
ftr-394	2143	2	court	court	NOUN
ftr-394	2143	3	disallowed	disallow	VERB
ftr-394	2143	4	deductions	deduction	NOUN
ftr-394	2143	5	as	as	ADP
ftr-394	2143	6	ordinary	ordinary	ADJ
ftr-394	2143	7	business	business	NOUN
ftr-394	2143	8	expenses	expense	NOUN
ftr-394	2143	9	for	for	ADP
ftr-394	2143	10	contributions	contribution	NOUN
ftr-394	2143	11	to	to	ADP
ftr-394	2143	12	the	the	DET
ftr-394	2143	13	“	"	PUNCT
ftr-394	2143	14	welfare	welfare	NOUN
ftr-394	2143	15	benefit	benefit	NOUN
ftr-394	2143	16	plan	plan	NOUN
ftr-394	2143	17	”	"	PUNCT
ftr-394	2143	18	finding	find	VERB
ftr-394	2143	19	that	that	SCONJ
ftr-394	2143	20	“	"	PUNCT
ftr-394	2143	21	the	the	DET
ftr-394	2143	22	facts	fact	NOUN
ftr-394	2143	23	of	of	ADP
ftr-394	2143	24	these	these	DET
ftr-394	2143	25	cases	case	NOUN
ftr-394	2143	26	establish	establish	VERB
ftr-394	2143	27	that	that	SCONJ
ftr-394	2143	28	the	the	DET
ftr-394	2143	29	plan	plan	NOUN
ftr-394	2143	30	was	be	AUX
ftr-394	2143	31	nothing	nothing	PRON
ftr-394	2143	32	more	more	ADJ
ftr-394	2143	33	than	than	ADP
ftr-394	2143	34	a	a	DET
ftr-394	2143	35	subterfuge	subterfuge	NOUN
ftr-394	2143	36	through	through	ADP
ftr-394	2143	37	which	which	PRON
ftr-394	2143	38	the	the	DET
ftr-394	2143	39	participating	participate	VERB
ftr-394	2143	40	doctors	doctor	NOUN
ftr-394	2143	41	,	,	PUNCT
ftr-394	2143	42	through	through	ADP
ftr-394	2143	43	vrd	vrd	PROPN
ftr-394	2143	44	/	/	SYM
ftr-394	2143	45	rtd	rtd	PROPN
ftr-394	2143	46	,	,	PUNCT
ftr-394	2143	47	used	use	VERB
ftr-394	2143	48	surplus	surplus	NOUN
ftr-394	2143	49	cash	cash	NOUN
ftr-394	2143	50	of	of	ADP
ftr-394	2143	51	the	the	DET
ftr-394	2143	52	pcs	pc	NOUN
ftr-394	2143	53	to	to	PART
ftr-394	2143	54	purchase	purchase	VERB
ftr-394	2143	55	cash	cash	NOUN
ftr-394	2143	56	-	-	PUNCT
ftr-394	2143	57	laden	laden	ADJ
ftr-394	2143	58	whole	whole	ADJ
ftr-394	2143	59	life	life	NOUN
ftr-394	2143	60	insurance	insurance	NOUN
ftr-394	2143	61	policies	policy	NOUN
ftr-394	2143	62	primarily	primarily	ADV
ftr-394	2143	63	for	for	ADP
ftr-394	2143	64	the	the	DET
ftr-394	2143	65	benefit	benefit	NOUN
ftr-394	2143	66	of	of	ADP
ftr-394	2143	67	the	the	DET
ftr-394	2143	68	participating	participate	VERB
ftr-394	2143	69	doctors	doctor	NOUN
ftr-394	2143	70	personally	personally	ADV
ftr-394	2143	71	.	.	PUNCT
ftr-394	2143	72	”	"	PUNCT
ftr-394	2144	1	the	the	DET
ftr-394	2144	2	court	court	NOUN
ftr-394	2144	3	rejected	reject	VERB
ftr-394	2144	4	the	the	DET
ftr-394	2144	5	irs	irs	PROPN
ftr-394	2144	6	’s	’s	PART
ftr-394	2144	7	additional	additional	ADJ
ftr-394	2144	8	assertion	assertion	NOUN
ftr-394	2144	9	that	that	SCONJ
ftr-394	2144	10	contributions	contribution	NOUN
ftr-394	2144	11	by	by	ADP
ftr-394	2144	12	the	the	DET
ftr-394	2144	13	s	s	PART
ftr-394	2144	14	corporations	corporation	NOUN
ftr-394	2144	15	were	be	AUX
ftr-394	2144	16	included	include	VERB
ftr-394	2144	17	in	in	ADP
ftr-394	2144	18	the	the	DET
ftr-394	2144	19	doctors	doctor	NOUN
ftr-394	2144	20	’	'	PUNCT
ftr-394	2144	21	gross	gross	ADJ
ftr-394	2144	22	income	income	NOUN
ftr-394	2144	23	,	,	PUNCT
ftr-394	2144	24	finding	find	VERB
ftr-394	2144	25	instead	instead	ADV
ftr-394	2144	26	that	that	SCONJ
ftr-394	2144	27	the	the	DET
ftr-394	2144	28	contributions	contribution	NOUN
ftr-394	2144	29	represented	represent	VERB
ftr-394	2144	30	distributions	distribution	NOUN
ftr-394	2144	31	to	to	ADP
ftr-394	2144	32	the	the	DET
ftr-394	2144	33	doctors	doctor	NOUN
ftr-394	2144	34	as	as	ADP
ftr-394	2144	35	shareholders	shareholder	NOUN
ftr-394	2144	36	of	of	ADP
ftr-394	2144	37	their	their	PRON
ftr-394	2144	38	respective	respective	ADJ
ftr-394	2144	39	s	s	PART
ftr-394	2144	40	corporations	corporation	NOUN
ftr-394	2144	41	.	.	PUNCT
ftr-394	2145	1	816	816	NUM
ftr-394	2145	2	florida	florida	PROPN
ftr-394	2145	3	tax	tax	PROPN
ftr-394	2145	4	review	review	NOUN
ftr-394	2145	5	[	[	X
ftr-394	2145	6	vol	vol	NOUN
ftr-394	2145	7	.	.	PUNCT
ftr-394	2146	1	8	8	NUM
ftr-394	2146	2	:	:	PUNCT
ftr-394	2146	3	si	si	X
ftr-394	2146	4	viii	viii	PROPN
ftr-394	2146	5	.	.	PUNCT
ftr-394	2147	1	tax	tax	NOUN
ftr-394	2147	2	shelters	shelter	NOUN
ftr-394	2147	3	a.	a.	NOUN
ftr-394	2147	4	tax	tax	NOUN
ftr-394	2147	5	shelter	shelter	NOUN
ftr-394	2147	6	cases	case	NOUN
ftr-394	2147	7	1	1	NUM
ftr-394	2147	8	.	.	PUNCT
ftr-394	2147	9	district	district	NOUN
ftr-394	2147	10	court	court	NOUN
ftr-394	2147	11	upholds	uphold	VERB
ftr-394	2147	12	blips	blip	NOUN
ftr-394	2147	13	tax	tax	NOUN
ftr-394	2147	14	shelter	shelter	NOUN
ftr-394	2147	15	on	on	ADP
ftr-394	2147	16	taxpayer	taxpayer	NOUN
ftr-394	2147	17	’s	’s	PART
ftr-394	2147	18	partial	partial	ADJ
ftr-394	2147	19	summary	summary	NOUN
ftr-394	2147	20	judgment	judgment	NOUN
ftr-394	2147	21	motion	motion	NOUN
ftr-394	2147	22	.	.	PUNCT
ftr-394	2148	1	klamath	klamath	PROPN
ftr-394	2148	2	strategic	strategic	PROPN
ftr-394	2148	3	investment	investment	NOUN
ftr-394	2148	4	fund	fund	NOUN
ftr-394	2148	5	,	,	PUNCT
ftr-394	2148	6	llc	llc	PROPN
ftr-394	2148	7	v.	v.	PROPN
ftr-394	2148	8	united	united	PROPN
ftr-394	2148	9	states	states	PROPN
ftr-394	2148	10	,	,	PUNCT
ftr-394	2148	11	440	440	NUM
ftr-394	2148	12	f.	f.	PROPN
ftr-394	2148	13	supp	supp	PROPN
ftr-394	2148	14	.	.	PUNCT
ftr-394	2149	1	2d	2d	NOUN
ftr-394	2149	2	608	608	NUM
ftr-394	2149	3	(	(	PUNCT
ftr-394	2149	4	e.d	e.d	PROPN
ftr-394	2149	5	.	.	PROPN
ftr-394	2149	6	tex	tex	PROPN
ftr-394	2149	7	.	.	PUNCT
ftr-394	2149	8	7/20/06	7/20/06	NUM
ftr-394	2149	9	)	)	PUNCT
ftr-394	2149	10	.	.	PUNCT
ftr-394	2150	1	the	the	DET
ftr-394	2150	2	court	court	NOUN
ftr-394	2150	3	(	(	PUNCT
ftr-394	2150	4	judge	judge	NOUN
ftr-394	2150	5	ward	ward	PROPN
ftr-394	2150	6	)	)	PUNCT
ftr-394	2150	7	held	hold	VERB
ftr-394	2150	8	that	that	SCONJ
ftr-394	2150	9	the	the	DET
ftr-394	2150	10	premium	premium	NOUN
ftr-394	2150	11	portion	portion	NOUN
ftr-394	2150	12	of	of	ADP
ftr-394	2150	13	the	the	DET
ftr-394	2150	14	loans	loan	NOUN
ftr-394	2150	15	received	receive	VERB
ftr-394	2150	16	from	from	ADP
ftr-394	2150	17	the	the	DET
ftr-394	2150	18	bank	bank	NOUN
ftr-394	2150	19	in	in	ADP
ftr-394	2150	20	connection	connection	NOUN
ftr-394	2150	21	with	with	ADP
ftr-394	2150	22	the	the	DET
ftr-394	2150	23	funding	funding	NOUN
ftr-394	2150	24	of	of	ADP
ftr-394	2150	25	the	the	DET
ftr-394	2150	26	instruments	instrument	NOUN
ftr-394	2150	27	contributed	contribute	VERB
ftr-394	2150	28	to	to	ADP
ftr-394	2150	29	the	the	DET
ftr-394	2150	30	partnership	partnership	NOUN
ftr-394	2150	31	was	be	AUX
ftr-394	2150	32	a	a	DET
ftr-394	2150	33	contingent	contingent	ADJ
ftr-394	2150	34	obligation	obligation	NOUN
ftr-394	2150	35	,	,	PUNCT
ftr-394	2150	36	and	and	CCONJ
ftr-394	2150	37	not	not	PART
ftr-394	2150	38	a	a	DET
ftr-394	2150	39	fixed	fix	VERB
ftr-394	2150	40	and	and	CCONJ
ftr-394	2150	41	determined	determine	VERB
ftr-394	2150	42	liability	liability	NOUN
ftr-394	2150	43	for	for	ADP
ftr-394	2150	44	purposes	purpose	NOUN
ftr-394	2150	45	of	of	ADP
ftr-394	2150	46	§	§	PROPN
ftr-394	2150	47	752	752	NUM
ftr-394	2150	48	.	.	PUNCT
ftr-394	2151	1	the	the	DET
ftr-394	2151	2	transaction	transaction	NOUN
ftr-394	2151	3	was	be	AUX
ftr-394	2151	4	entered	enter	VERB
ftr-394	2151	5	into	into	ADP
ftr-394	2151	6	prior	prior	ADV
ftr-394	2151	7	to	to	ADP
ftr-394	2151	8	the	the	DET
ftr-394	2151	9	release	release	NOUN
ftr-394	2151	10	of	of	ADP
ftr-394	2151	11	notice	notice	NOUN
ftr-394	2151	12	2000	2000	NUM
ftr-394	2151	13	-	-	SYM
ftr-394	2151	14	44	44	NUM
ftr-394	2151	15	,	,	PUNCT
ftr-394	2151	16	2000	2000	NUM
ftr-394	2151	17	-	-	SYM
ftr-394	2151	18	2	2	NUM
ftr-394	2151	19	c.b	c.b	PROPN
ftr-394	2151	20	.	.	PROPN
ftr-394	2151	21	255	255	NUM
ftr-394	2151	22	,	,	PUNCT
ftr-394	2151	23	which	which	PRON
ftr-394	2151	24	related	relate	VERB
ftr-394	2151	25	to	to	ADP
ftr-394	2151	26	son	son	NOUN
ftr-394	2151	27	of	of	ADP
ftr-394	2151	28	boss	boss	NOUN
ftr-394	2151	29	transactions	transaction	NOUN
ftr-394	2151	30	.	.	PUNCT
ftr-394	2152	1	judge	judge	PROPN
ftr-394	2152	2	ward	ward	PROPN
ftr-394	2152	3	held	hold	VERB
ftr-394	2152	4	that	that	SCONJ
ftr-394	2152	5	a	a	DET
ftr-394	2152	6	regulation	regulation	NOUN
ftr-394	2152	7	to	to	ADP
ftr-394	2152	8	the	the	DET
ftr-394	2152	9	contrary	contrary	NOUN
ftr-394	2152	10	,	,	PUNCT
ftr-394	2152	11	reg	reg	PROPN
ftr-394	2152	12	.	.	PUNCT
ftr-394	2153	1	§	§	PROPN
ftr-394	2153	2	1.752	1.752	NUM
ftr-394	2153	3	-	-	SYM
ftr-394	2153	4	6	6	NUM
ftr-394	2153	5	(	(	PUNCT
ftr-394	2153	6	see	see	VERB
ftr-394	2153	7	t.d	t.d	PROPN
ftr-394	2153	8	.	.	PROPN
ftr-394	2153	9	9062	9062	NUM
ftr-394	2153	10	)	)	PUNCT
ftr-394	2153	11	,	,	PUNCT
ftr-394	2153	12	was	be	AUX
ftr-394	2153	13	not	not	PART
ftr-394	2153	14	effective	effective	ADJ
ftr-394	2153	15	retroactively	retroactively	ADV
ftr-394	2153	16	,	,	PUNCT
ftr-394	2153	17	and	and	CCONJ
ftr-394	2153	18	was	be	AUX
ftr-394	2153	19	therefore	therefore	ADV
ftr-394	2153	20	invalid	invalid	ADJ
ftr-394	2153	21	as	as	SCONJ
ftr-394	2153	22	applied	apply	VERB
ftr-394	2153	23	to	to	ADP
ftr-394	2153	24	these	these	DET
ftr-394	2153	25	transactions	transaction	NOUN
ftr-394	2153	26	.	.	PUNCT
ftr-394	2154	1	judge	judge	PROPN
ftr-394	2154	2	ward	ward	PROPN
ftr-394	2154	3	held	hold	VERB
ftr-394	2154	4	that	that	SCONJ
ftr-394	2154	5	there	there	PRON
ftr-394	2154	6	was	be	VERB
ftr-394	2154	7	clear	clear	ADJ
ftr-394	2154	8	authority	authority	NOUN
ftr-394	2154	9	existing	exist	VERB
ftr-394	2154	10	at	at	ADP
ftr-394	2154	11	the	the	DET
ftr-394	2154	12	time	time	NOUN
ftr-394	2154	13	of	of	ADP
ftr-394	2154	14	the	the	DET
ftr-394	2154	15	transaction	transaction	NOUN
ftr-394	2154	16	that	that	PRON
ftr-394	2154	17	the	the	DET
ftr-394	2154	18	premium	premium	NOUN
ftr-394	2154	19	portion	portion	NOUN
ftr-394	2154	20	of	of	ADP
ftr-394	2154	21	the	the	DET
ftr-394	2154	22	loan	loan	NOUN
ftr-394	2154	23	did	do	AUX
ftr-394	2154	24	not	not	PART
ftr-394	2154	25	reduce	reduce	VERB
ftr-394	2154	26	taxpayer	taxpayer	NOUN
ftr-394	2154	27	’s	’s	PART
ftr-394	2154	28	basis	basis	NOUN
ftr-394	2154	29	in	in	ADP
ftr-394	2154	30	the	the	DET
ftr-394	2154	31	partnership	partnership	NOUN
ftr-394	2154	32	.	.	PUNCT
ftr-394	2155	1	a.	a.	NOUN
ftr-394	2155	2	fighting	fighting	NOUN
ftr-394	2155	3	duplication	duplication	NOUN
ftr-394	2155	4	and	and	CCONJ
ftr-394	2155	5	acceleration	acceleration	NOUN
ftr-394	2155	6	of	of	ADP
ftr-394	2155	7	losses	loss	NOUN
ftr-394	2155	8	through	through	ADP
ftr-394	2155	9	partnerships	partnership	NOUN
ftr-394	2155	10	before	before	ADP
ftr-394	2155	11	june	june	PROPN
ftr-394	2155	12	24	24	NUM
ftr-394	2155	13	,	,	PUNCT
ftr-394	2155	14	2003	2003	NUM
ftr-394	2155	15	.	.	PUNCT
ftr-394	2156	1	t.d	t.d	PROPN
ftr-394	2156	2	.	.	PROPN
ftr-394	2156	3	9062	9062	NUM
ftr-394	2156	4	,	,	PUNCT
ftr-394	2156	5	assumption	assumption	NOUN
ftr-394	2156	6	of	of	ADP
ftr-394	2156	7	partner	partner	NOUN
ftr-394	2156	8	liabilities	liability	NOUN
ftr-394	2156	9	,	,	PUNCT
ftr-394	2156	10	68	68	NUM
ftr-394	2156	11	f.r	f.r	NOUN
ftr-394	2156	12	.	.	NOUN
ftr-394	2156	13	37414	37414	NUM
ftr-394	2156	14	(	(	PUNCT
ftr-394	2156	15	6/24/03	6/24/03	NUM
ftr-394	2156	16	)	)	PUNCT
ftr-394	2156	17	.	.	PUNCT
ftr-394	2157	1	temp	temp	NOUN
ftr-394	2157	2	.	.	PUNCT
ftr-394	2158	1	reg	reg	NOUN
ftr-394	2158	2	.	.	PUNCT
ftr-394	2159	1	§	§	PROPN
ftr-394	2159	2	1.752	1.752	NUM
ftr-394	2159	3	-	-	SYM
ftr-394	2159	4	6	6	NUM
ftr-394	2159	5	t	t	NOUN
ftr-394	2159	6	provides	provide	VERB
ftr-394	2159	7	rules	rule	NOUN
ftr-394	2159	8	,	,	PUNCT
ftr-394	2159	9	similar	similar	ADJ
ftr-394	2159	10	to	to	ADP
ftr-394	2159	11	the	the	DET
ftr-394	2159	12	rules	rule	NOUN
ftr-394	2159	13	applicable	applicable	ADJ
ftr-394	2159	14	to	to	ADP
ftr-394	2159	15	corporations	corporation	NOUN
ftr-394	2159	16	in	in	ADP
ftr-394	2159	17	§	§	PROPN
ftr-394	2159	18	358(h	358(h	PROPN
ftr-394	2159	19	)	)	PUNCT
ftr-394	2159	20	,	,	PUNCT
ftr-394	2159	21	to	to	PART
ftr-394	2159	22	prevent	prevent	VERB
ftr-394	2159	23	the	the	DET
ftr-394	2159	24	duplication	duplication	NOUN
ftr-394	2159	25	and	and	CCONJ
ftr-394	2159	26	acceleration	acceleration	NOUN
ftr-394	2159	27	of	of	ADP
ftr-394	2159	28	loss	loss	NOUN
ftr-394	2159	29	through	through	ADP
ftr-394	2159	30	the	the	DET
ftr-394	2159	31	assumption	assumption	NOUN
ftr-394	2159	32	by	by	ADP
ftr-394	2159	33	a	a	DET
ftr-394	2159	34	partnership	partnership	NOUN
ftr-394	2159	35	of	of	ADP
ftr-394	2159	36	a	a	DET
ftr-394	2159	37	liability	liability	NOUN
ftr-394	2159	38	of	of	ADP
ftr-394	2159	39	a	a	DET
ftr-394	2159	40	partner	partner	NOUN
ftr-394	2159	41	in	in	ADP
ftr-394	2159	42	a	a	DET
ftr-394	2159	43	nonrecognition	nonrecognition	NOUN
ftr-394	2159	44	transaction	transaction	NOUN
ftr-394	2159	45	.	.	PUNCT
ftr-394	2160	1	under	under	ADP
ftr-394	2160	2	the	the	DET
ftr-394	2160	3	temporary	temporary	ADJ
ftr-394	2160	4	regulations	regulation	NOUN
ftr-394	2160	5	,	,	PUNCT
ftr-394	2160	6	if	if	SCONJ
ftr-394	2160	7	a	a	DET
ftr-394	2160	8	partnership	partnership	NOUN
ftr-394	2160	9	assumes	assume	VERB
ftr-394	2160	10	a	a	DET
ftr-394	2160	11	liability	liability	NOUN
ftr-394	2160	12	,	,	PUNCT
ftr-394	2160	13	as	as	SCONJ
ftr-394	2160	14	defined	define	VERB
ftr-394	2160	15	in	in	ADP
ftr-394	2160	16	§	§	PROPN
ftr-394	2160	17	358(h)(3	358(h)(3	NUM
ftr-394	2160	18	)	)	PUNCT
ftr-394	2160	19	,	,	PUNCT
ftr-394	2160	20	of	of	ADP
ftr-394	2160	21	a	a	DET
ftr-394	2160	22	partner	partner	NOUN
ftr-394	2160	23	(	(	PUNCT
ftr-394	2160	24	other	other	ADJ
ftr-394	2160	25	than	than	ADP
ftr-394	2160	26	a	a	DET
ftr-394	2160	27	liability	liability	NOUN
ftr-394	2160	28	to	to	PART
ftr-394	2160	29	which	which	PRON
ftr-394	2160	30	§	§	PROPN
ftr-394	2160	31	752(a	752(a	PROPN
ftr-394	2160	32	)	)	PUNCT
ftr-394	2160	33	and	and	CCONJ
ftr-394	2160	34	(	(	PUNCT
ftr-394	2160	35	b	b	NOUN
ftr-394	2160	36	)	)	PUNCT
ftr-394	2160	37	apply	apply	VERB
ftr-394	2160	38	)	)	PUNCT
ftr-394	2160	39	in	in	ADP
ftr-394	2160	40	a	a	DET
ftr-394	2160	41	§	§	PROPN
ftr-394	2160	42	721	721	NUM
ftr-394	2160	43	transaction	transaction	NOUN
ftr-394	2160	44	,	,	PUNCT
ftr-394	2160	45	after	after	ADP
ftr-394	2160	46	application	application	NOUN
ftr-394	2160	47	of	of	ADP
ftr-394	2160	48	§	§	PROPN
ftr-394	2160	49	§	§	PROPN
ftr-394	2160	50	752(a	752(a	PROPN
ftr-394	2160	51	)	)	PUNCT
ftr-394	2160	52	and	and	CCONJ
ftr-394	2160	53	(	(	PUNCT
ftr-394	2160	54	b	b	NOUN
ftr-394	2160	55	)	)	PUNCT
ftr-394	2160	56	,	,	PUNCT
ftr-394	2160	57	the	the	DET
ftr-394	2160	58	partner	partner	NOUN
ftr-394	2160	59	’s	’s	PART
ftr-394	2160	60	basis	basis	NOUN
ftr-394	2160	61	in	in	ADP
ftr-394	2160	62	the	the	DET
ftr-394	2160	63	partnership	partnership	NOUN
ftr-394	2160	64	is	be	AUX
ftr-394	2160	65	reduced	reduce	VERB
ftr-394	2160	66	(	(	PUNCT
ftr-394	2160	67	but	but	CCONJ
ftr-394	2160	68	not	not	PART
ftr-394	2160	69	below	below	ADP
ftr-394	2160	70	the	the	DET
ftr-394	2160	71	adjusted	adjust	VERB
ftr-394	2160	72	value	value	NOUN
ftr-394	2160	73	of	of	ADP
ftr-394	2160	74	such	such	ADJ
ftr-394	2160	75	interest	interest	NOUN
ftr-394	2160	76	)	)	PUNCT
ftr-394	2160	77	by	by	ADP
ftr-394	2160	78	the	the	DET
ftr-394	2160	79	amount	amount	NOUN
ftr-394	2160	80	of	of	ADP
ftr-394	2160	81	the	the	DET
ftr-394	2160	82	liability	liability	NOUN
ftr-394	2160	83	.	.	PUNCT
ftr-394	2161	1	for	for	ADP
ftr-394	2161	2	this	this	DET
ftr-394	2161	3	purpose	purpose	NOUN
ftr-394	2161	4	,	,	PUNCT
ftr-394	2161	5	the	the	DET
ftr-394	2161	6	term	term	NOUN
ftr-394	2161	7	“	"	PUNCT
ftr-394	2161	8	liability	liability	NOUN
ftr-394	2161	9	”	"	PUNCT
ftr-394	2161	10	includes	include	VERB
ftr-394	2161	11	any	any	DET
ftr-394	2161	12	fixed	fix	VERB
ftr-394	2161	13	or	or	CCONJ
ftr-394	2161	14	contingent	contingent	ADJ
ftr-394	2161	15	obligation	obligation	NOUN
ftr-394	2161	16	to	to	PART
ftr-394	2161	17	make	make	VERB
ftr-394	2161	18	payment	payment	NOUN
ftr-394	2161	19	,	,	PUNCT
ftr-394	2161	20	without	without	ADP
ftr-394	2161	21	regard	regard	NOUN
ftr-394	2161	22	to	to	ADP
ftr-394	2161	23	whether	whether	SCONJ
ftr-394	2161	24	the	the	DET
ftr-394	2161	25	obligation	obligation	NOUN
ftr-394	2161	26	is	be	AUX
ftr-394	2161	27	otherwise	otherwise	ADV
ftr-394	2161	28	taken	take	VERB
ftr-394	2161	29	into	into	ADP
ftr-394	2161	30	account	account	NOUN
ftr-394	2161	31	for	for	ADP
ftr-394	2161	32	federal	federal	ADJ
ftr-394	2161	33	tax	tax	NOUN
ftr-394	2161	34	purposes	purpose	NOUN
ftr-394	2161	35	.	.	PUNCT
ftr-394	2162	1	reduction	reduction	NOUN
ftr-394	2162	2	of	of	ADP
ftr-394	2162	3	a	a	DET
ftr-394	2162	4	partner	partner	NOUN
ftr-394	2162	5	’s	’s	PART
ftr-394	2162	6	basis	basis	NOUN
ftr-394	2162	7	generally	generally	ADV
ftr-394	2162	8	is	be	AUX
ftr-394	2162	9	not	not	PART
ftr-394	2162	10	required	require	VERB
ftr-394	2162	11	if	if	SCONJ
ftr-394	2162	12	:	:	PUNCT
ftr-394	2162	13	(	(	PUNCT
ftr-394	2162	14	1	1	X
ftr-394	2162	15	)	)	PUNCT
ftr-394	2162	16	the	the	DET
ftr-394	2162	17	trade	trade	NOUN
ftr-394	2162	18	or	or	CCONJ
ftr-394	2162	19	business	business	NOUN
ftr-394	2162	20	with	with	ADP
ftr-394	2162	21	which	which	PRON
ftr-394	2162	22	the	the	DET
ftr-394	2162	23	liability	liability	NOUN
ftr-394	2162	24	is	be	AUX
ftr-394	2162	25	associated	associate	VERB
ftr-394	2162	26	is	be	AUX
ftr-394	2162	27	transferred	transfer	VERB
ftr-394	2162	28	to	to	ADP
ftr-394	2162	29	the	the	DET
ftr-394	2162	30	partnership	partnership	NOUN
ftr-394	2162	31	,	,	PUNCT
ftr-394	2162	32	or	or	CCONJ
ftr-394	2162	33	(	(	PUNCT
ftr-394	2162	34	2	2	X
ftr-394	2162	35	)	)	PUNCT
ftr-394	2162	36	substantially	substantially	ADV
ftr-394	2162	37	all	all	PRON
ftr-394	2162	38	of	of	ADP
ftr-394	2162	39	the	the	DET
ftr-394	2162	40	assets	asset	NOUN
ftr-394	2162	41	with	with	ADP
ftr-394	2162	42	which	which	PRON
ftr-394	2162	43	the	the	DET
ftr-394	2162	44	liability	liability	NOUN
ftr-394	2162	45	is	be	AUX
ftr-394	2162	46	associated	associate	VERB
ftr-394	2162	47	are	be	AUX
ftr-394	2162	48	contributed	contribute	VERB
ftr-394	2162	49	to	to	ADP
ftr-394	2162	50	the	the	DET
ftr-394	2162	51	partnership	partnership	NOUN
ftr-394	2162	52	.	.	PUNCT
ftr-394	2163	1	however	however	ADV
ftr-394	2163	2	,	,	PUNCT
ftr-394	2163	3	the	the	DET
ftr-394	2163	4	exception	exception	NOUN
ftr-394	2163	5	for	for	ADP
ftr-394	2163	6	contributions	contribution	NOUN
ftr-394	2163	7	of	of	ADP
ftr-394	2163	8	substantially	substantially	ADV
ftr-394	2163	9	all	all	PRON
ftr-394	2163	10	of	of	ADP
ftr-394	2163	11	the	the	DET
ftr-394	2163	12	assets	asset	NOUN
ftr-394	2163	13	does	do	AUX
ftr-394	2163	14	not	not	PART
ftr-394	2163	15	apply	apply	VERB
ftr-394	2163	16	to	to	ADP
ftr-394	2163	17	a	a	DET
ftr-394	2163	18	transaction	transaction	NOUN
ftr-394	2163	19	described	describe	VERB
ftr-394	2163	20	in	in	ADP
ftr-394	2163	21	notice	notice	NOUN
ftr-394	2163	22	2000	2000	NUM
ftr-394	2163	23	-	-	SYM
ftr-394	2163	24	44	44	NUM
ftr-394	2163	25	,	,	PUNCT
ftr-394	2163	26	2000	2000	NUM
ftr-394	2163	27	-	-	SYM
ftr-394	2163	28	2	2	NUM
ftr-394	2163	29	c.b	c.b	PROPN
ftr-394	2163	30	.	.	PROPN
ftr-394	2163	31	255	255	NUM
ftr-394	2164	1	(	(	PUNCT
ftr-394	2164	2	or	or	CCONJ
ftr-394	2164	3	a	a	DET
ftr-394	2164	4	substantially	substantially	ADV
ftr-394	2164	5	similar	similar	ADJ
ftr-394	2164	6	transaction	transaction	NOUN
ftr-394	2164	7	)	)	PUNCT
ftr-394	2164	8	.	.	PUNCT
ftr-394	2165	1	•	•	NUM
ftr-394	2165	2	the	the	DET
ftr-394	2165	3	temporary	temporary	ADJ
ftr-394	2165	4	regulations	regulation	NOUN
ftr-394	2165	5	purport	purport	VERB
ftr-394	2165	6	to	to	PART
ftr-394	2165	7	be	be	AUX
ftr-394	2165	8	effective	effective	ADJ
ftr-394	2165	9	for	for	ADP
ftr-394	2165	10	transactions	transaction	NOUN
ftr-394	2165	11	occurring	occur	VERB
ftr-394	2165	12	after	after	ADP
ftr-394	2165	13	10/18/99	10/18/99	PROPN
ftr-394	2165	14	and	and	CCONJ
ftr-394	2165	15	before	before	ADP
ftr-394	2165	16	6/24/03	6/24/03	PROPN
ftr-394	2165	17	.	.	PUNCT
ftr-394	2165	18	2008	2008	NUM
ftr-394	2165	19	]	]	PUNCT
ftr-394	2165	20	recent	recent	ADJ
ftr-394	2165	21	developments	development	NOUN
ftr-394	2165	22	in	in	ADP
ftr-394	2165	23	federal	federal	ADJ
ftr-394	2165	24	income	income	NOUN
ftr-394	2165	25	taxation	taxation	NOUN
ftr-394	2165	26	817	817	NUM
ftr-394	2165	27	b.	b.	PROPN
ftr-394	2165	28	klamath	klamath	PROPN
ftr-394	2165	29	on	on	ADP
ftr-394	2165	30	the	the	DET
ftr-394	2165	31	merits	merit	NOUN
ftr-394	2165	32	:	:	PUNCT
ftr-394	2165	33	it	it	PRON
ftr-394	2165	34	does	do	AUX
ftr-394	2165	35	not	not	PART
ftr-394	2165	36	work	work	VERB
ftr-394	2165	37	because	because	SCONJ
ftr-394	2165	38	it	it	PRON
ftr-394	2165	39	lacks	lack	VERB
ftr-394	2165	40	economic	economic	ADJ
ftr-394	2165	41	substance	substance	NOUN
ftr-394	2165	42	,	,	PUNCT
ftr-394	2165	43	but	but	CCONJ
ftr-394	2165	44	no	no	DET
ftr-394	2165	45	penalties	penalty	NOUN
ftr-394	2165	46	.	.	PUNCT
ftr-394	2166	1	the	the	DET
ftr-394	2166	2	authorities	authority	NOUN
ftr-394	2166	3	discussed	discuss	VERB
ftr-394	2166	4	in	in	ADP
ftr-394	2166	5	the	the	DET
ftr-394	2166	6	holland	holland	PROPN
ftr-394	2166	7	&	&	CCONJ
ftr-394	2166	8	hart	hart	PROPN
ftr-394	2166	9	and	and	CCONJ
ftr-394	2166	10	olson	olson	PROPN
ftr-394	2166	11	lemons	lemon	NOUN
ftr-394	2166	12	opinions	opinion	NOUN
ftr-394	2166	13	provide	provide	VERB
ftr-394	2166	14	“	"	PUNCT
ftr-394	2166	15	substantial	substantial	ADJ
ftr-394	2166	16	authority	authority	NOUN
ftr-394	2166	17	.	.	PUNCT
ftr-394	2166	18	”	"	PUNCT
ftr-394	2167	1	klamath	klamath	PROPN
ftr-394	2167	2	strategic	strategic	PROPN
ftr-394	2167	3	investment	investment	NOUN
ftr-394	2167	4	fund	fund	NOUN
ftr-394	2167	5	,	,	PUNCT
ftr-394	2167	6	llc	llc	PROPN
ftr-394	2167	7	v.	v.	PROPN
ftr-394	2167	8	united	united	PROPN
ftr-394	2167	9	states	states	PROPN
ftr-394	2167	10	,	,	PUNCT
ftr-394	2167	11	472	472	NUM
ftr-394	2167	12	f.	f.	PROPN
ftr-394	2167	13	supp	supp	PROPN
ftr-394	2167	14	.	.	PUNCT
ftr-394	2168	1	2d	2d	NOUN
ftr-394	2168	2	885	885	NUM
ftr-394	2168	3	(	(	PUNCT
ftr-394	2168	4	e.d	e.d	PROPN
ftr-394	2168	5	.	.	PROPN
ftr-394	2168	6	tex	tex	PROPN
ftr-394	2168	7	.	.	PROPN
ftr-394	2168	8	1/31/07	1/31/07	NUM
ftr-394	2168	9	)	)	PUNCT
ftr-394	2168	10	,	,	PUNCT
ftr-394	2168	11	on	on	ADP
ftr-394	2168	12	appeal	appeal	NOUN
ftr-394	2168	13	to	to	ADP
ftr-394	2168	14	the	the	DET
ftr-394	2168	15	fifth	fifth	ADJ
ftr-394	2168	16	circuit	circuit	NOUN
ftr-394	2168	17	(	(	PUNCT
ftr-394	2168	18	9/19/07	9/19/07	NUM
ftr-394	2168	19	)	)	PUNCT
ftr-394	2168	20	.	.	PUNCT
ftr-394	2169	1	the	the	DET
ftr-394	2169	2	transactions	transaction	NOUN
ftr-394	2169	3	lacked	lack	VERB
ftr-394	2169	4	economic	economic	ADJ
ftr-394	2169	5	substance	substance	NOUN
ftr-394	2169	6	because	because	SCONJ
ftr-394	2169	7	the	the	DET
ftr-394	2169	8	loans	loan	NOUN
ftr-394	2169	9	would	would	AUX
ftr-394	2169	10	not	not	PART
ftr-394	2169	11	be	be	AUX
ftr-394	2169	12	used	use	VERB
ftr-394	2169	13	to	to	PART
ftr-394	2169	14	provide	provide	VERB
ftr-394	2169	15	leverage	leverage	NOUN
ftr-394	2169	16	for	for	ADP
ftr-394	2169	17	foreign	foreign	ADJ
ftr-394	2169	18	currency	currency	NOUN
ftr-394	2169	19	transactions	transaction	NOUN
ftr-394	2169	20	,	,	PUNCT
ftr-394	2169	21	but	but	CCONJ
ftr-394	2169	22	no	no	DET
ftr-394	2169	23	penalties	penalty	NOUN
ftr-394	2169	24	were	be	AUX
ftr-394	2169	25	applicable	applicable	ADJ
ftr-394	2169	26	because	because	SCONJ
ftr-394	2169	27	taxpayers	taxpayer	NOUN
ftr-394	2169	28	passed	pass	VERB
ftr-394	2169	29	on	on	ADP
ftr-394	2169	30	a	a	DET
ftr-394	2169	31	1999	1999	NUM
ftr-394	2169	32	investment	investment	NOUN
ftr-394	2169	33	and	and	CCONJ
ftr-394	2169	34	they	they	PRON
ftr-394	2169	35	thought	think	VERB
ftr-394	2169	36	they	they	PRON
ftr-394	2169	37	were	be	AUX
ftr-394	2169	38	investing	invest	VERB
ftr-394	2169	39	in	in	ADP
ftr-394	2169	40	foreign	foreign	ADJ
ftr-394	2169	41	currencies	currency	NOUN
ftr-394	2169	42	and	and	CCONJ
ftr-394	2169	43	the	the	DET
ftr-394	2169	44	tax	tax	NOUN
ftr-394	2169	45	opinions	opinion	NOUN
ftr-394	2169	46	they	they	PRON
ftr-394	2169	47	received	receive	VERB
ftr-394	2169	48	that	that	PRON
ftr-394	2169	49	relied	rely	VERB
ftr-394	2169	50	on	on	ADP
ftr-394	2169	51	relevant	relevant	ADJ
ftr-394	2169	52	authorities	authority	NOUN
ftr-394	2169	53	set	set	VERB
ftr-394	2169	54	forth	forth	ADP
ftr-394	2169	55	in	in	ADP
ftr-394	2169	56	the	the	DET
ftr-394	2169	57	court	court	NOUN
ftr-394	2169	58	’s	’s	PART
ftr-394	2169	59	earlier	early	ADJ
ftr-394	2169	60	opinion	opinion	NOUN
ftr-394	2169	61	provided	provide	VERB
ftr-394	2169	62	“	"	PUNCT
ftr-394	2169	63	substantial	substantial	ADJ
ftr-394	2169	64	authority	authority	NOUN
ftr-394	2169	65	”	"	PUNCT
ftr-394	2169	66	for	for	ADP
ftr-394	2169	67	the	the	DET
ftr-394	2169	68	taxpayers	taxpayer	NOUN
ftr-394	2169	69	’	’	PART
ftr-394	2169	70	treatment	treatment	NOUN
ftr-394	2169	71	of	of	ADP
ftr-394	2169	72	their	their	PRON
ftr-394	2169	73	basis	basis	NOUN
ftr-394	2169	74	in	in	ADP
ftr-394	2169	75	their	their	PRON
ftr-394	2169	76	partnerships	partnership	NOUN
ftr-394	2169	77	.	.	PUNCT
ftr-394	2170	1	c.	c.	NOUN
ftr-394	2170	2	on	on	ADP
ftr-394	2170	3	government	government	NOUN
ftr-394	2170	4	motions	motion	NOUN
ftr-394	2170	5	,	,	PUNCT
ftr-394	2170	6	judge	judge	NOUN
ftr-394	2170	7	ward	ward	NOUN
ftr-394	2170	8	refuses	refuse	VERB
ftr-394	2170	9	to	to	PART
ftr-394	2170	10	vacate	vacate	VERB
ftr-394	2170	11	partial	partial	ADJ
ftr-394	2170	12	summary	summary	NOUN
ftr-394	2170	13	judgment	judgment	NOUN
ftr-394	2170	14	decision	decision	NOUN
ftr-394	2170	15	on	on	ADP
ftr-394	2170	16	the	the	DET
ftr-394	2170	17	retroactivity	retroactivity	NOUN
ftr-394	2170	18	of	of	ADP
ftr-394	2170	19	the	the	DET
ftr-394	2170	20	regulations	regulation	NOUN
ftr-394	2170	21	under	under	ADP
ftr-394	2170	22	§	§	PROPN
ftr-394	2170	23	752	752	NUM
ftr-394	2170	24	,	,	PUNCT
ftr-394	2170	25	and	and	CCONJ
ftr-394	2170	26	he	he	PRON
ftr-394	2170	27	permits	permit	VERB
ftr-394	2170	28	the	the	DET
ftr-394	2170	29	deduction	deduction	NOUN
ftr-394	2170	30	of	of	ADP
ftr-394	2170	31	operational	operational	ADJ
ftr-394	2170	32	expenses	expense	NOUN
ftr-394	2170	33	,	,	PUNCT
ftr-394	2170	34	despite	despite	SCONJ
ftr-394	2170	35	his	his	PRON
ftr-394	2170	36	earlier	early	ADV
ftr-394	2170	37	finding	find	VERB
ftr-394	2170	38	that	that	SCONJ
ftr-394	2170	39	the	the	DET
ftr-394	2170	40	transactions	transaction	NOUN
ftr-394	2170	41	lacked	lack	VERB
ftr-394	2170	42	economic	economic	ADJ
ftr-394	2170	43	substance	substance	NOUN
ftr-394	2170	44	,	,	PUNCT
ftr-394	2170	45	because	because	SCONJ
ftr-394	2170	46	the	the	DET
ftr-394	2170	47	taxpayer	taxpayer	NOUN
ftr-394	2170	48	had	have	VERB
ftr-394	2170	49	profit	profit	NOUN
ftr-394	2170	50	motives	motive	NOUN
ftr-394	2170	51	.	.	PUNCT
ftr-394	2171	1	klamath	klamath	PROPN
ftr-394	2171	2	strategic	strategic	PROPN
ftr-394	2171	3	investment	investment	NOUN
ftr-394	2171	4	fund	fund	NOUN
ftr-394	2171	5	,	,	PUNCT
ftr-394	2171	6	llc	llc	PROPN
ftr-394	2171	7	v.	v.	PROPN
ftr-394	2171	8	united	united	PROPN
ftr-394	2171	9	states	states	PROPN
ftr-394	2171	10	,	,	PUNCT
ftr-394	2171	11	99	99	NUM
ftr-394	2171	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2171	13	2007	2007	NUM
ftr-394	2171	14	-	-	SYM
ftr-394	2171	15	2001	2001	NUM
ftr-394	2171	16	(	(	PUNCT
ftr-394	2171	17	e.d	e.d	PROPN
ftr-394	2171	18	.	.	PROPN
ftr-394	2171	19	tex	tex	PROPN
ftr-394	2171	20	.	.	PROPN
ftr-394	2171	21	4/3/07	4/3/07	NUM
ftr-394	2171	22	)	)	PUNCT
ftr-394	2171	23	.	.	PUNCT
ftr-394	2172	1	first	first	ADV
ftr-394	2172	2	,	,	PUNCT
ftr-394	2172	3	judge	judge	NOUN
ftr-394	2172	4	ward	ward	PROPN
ftr-394	2172	5	held	hold	VERB
ftr-394	2172	6	that	that	SCONJ
ftr-394	2172	7	even	even	ADV
ftr-394	2172	8	though	though	SCONJ
ftr-394	2172	9	the	the	DET
ftr-394	2172	10	loans	loan	NOUN
ftr-394	2172	11	lacked	lack	VERB
ftr-394	2172	12	economic	economic	ADJ
ftr-394	2172	13	substance	substance	NOUN
ftr-394	2172	14	,	,	PUNCT
ftr-394	2172	15	they	they	PRON
ftr-394	2172	16	still	still	ADV
ftr-394	2172	17	existed	exist	VERB
ftr-394	2172	18	,	,	PUNCT
ftr-394	2172	19	and	and	CCONJ
ftr-394	2172	20	thus	thus	ADV
ftr-394	2172	21	the	the	DET
ftr-394	2172	22	partial	partial	ADJ
ftr-394	2172	23	summary	summary	NOUN
ftr-394	2172	24	judgment	judgment	NOUN
ftr-394	2172	25	on	on	ADP
ftr-394	2172	26	the	the	DET
ftr-394	2172	27	non	non	NOUN
ftr-394	2172	28	-	-	NOUN
ftr-394	2172	29	retroactivity	retroactivity	NOUN
ftr-394	2172	30	of	of	ADP
ftr-394	2172	31	the	the	DET
ftr-394	2172	32	regulations	regulation	NOUN
ftr-394	2172	33	under	under	ADP
ftr-394	2172	34	§	§	PROPN
ftr-394	2172	35	752	752	NUM
ftr-394	2172	36	was	be	AUX
ftr-394	2172	37	not	not	PART
ftr-394	2172	38	premised	premise	VERB
ftr-394	2172	39	on	on	ADP
ftr-394	2172	40	invalid	invalid	ADJ
ftr-394	2172	41	factual	factual	ADJ
ftr-394	2172	42	assumptions	assumption	NOUN
ftr-394	2172	43	.	.	PUNCT
ftr-394	2173	1	second	second	ADJ
ftr-394	2173	2	,	,	PUNCT
ftr-394	2173	3	he	he	PRON
ftr-394	2173	4	held	hold	VERB
ftr-394	2173	5	that	that	SCONJ
ftr-394	2173	6	the	the	DET
ftr-394	2173	7	existence	existence	NOUN
ftr-394	2173	8	of	of	ADP
ftr-394	2173	9	profit	profit	NOUN
ftr-394	2173	10	motive	motive	NOUN
ftr-394	2173	11	for	for	ADP
ftr-394	2173	12	deduction	deduction	NOUN
ftr-394	2173	13	of	of	ADP
ftr-394	2173	14	operational	operational	ADJ
ftr-394	2173	15	expenses	expense	NOUN
ftr-394	2173	16	was	be	AUX
ftr-394	2173	17	based	base	VERB
ftr-394	2173	18	on	on	ADP
ftr-394	2173	19	the	the	DET
ftr-394	2173	20	purposes	purpose	NOUN
ftr-394	2173	21	of	of	ADP
ftr-394	2173	22	nix	nix	PROPN
ftr-394	2173	23	and	and	CCONJ
ftr-394	2173	24	patterson	patterson	PROPN
ftr-394	2173	25	–	–	PUNCT
ftr-394	2173	26	and	and	CCONJ
ftr-394	2173	27	not	not	PART
ftr-394	2173	28	on	on	ADP
ftr-394	2173	29	the	the	DET
ftr-394	2173	30	motives	motive	NOUN
ftr-394	2173	31	of	of	ADP
ftr-394	2173	32	presidio	presidio	NOUN
ftr-394	2173	33	,	,	PUNCT
ftr-394	2173	34	the	the	DET
ftr-394	2173	35	managing	manage	VERB
ftr-394	2173	36	partner	partner	NOUN
ftr-394	2173	37	of	of	ADP
ftr-394	2173	38	the	the	DET
ftr-394	2173	39	partnership	partnership	NOUN
ftr-394	2173	40	.	.	PUNCT
ftr-394	2174	1	2	2	X
ftr-394	2174	2	.	.	X
ftr-394	2174	3	this	this	DET
ftr-394	2174	4	decision	decision	NOUN
ftr-394	2174	5	might	might	AUX
ftr-394	2174	6	have	have	VERB
ftr-394	2174	7	a	a	DET
ftr-394	2174	8	“	"	PUNCT
ftr-394	2174	9	colming	colming	NOUN
ftr-394	2174	10	”	"	PUNCT
ftr-394	2174	11	effect	effect	NOUN
ftr-394	2174	12	on	on	ADP
ftr-394	2174	13	the	the	DET
ftr-394	2174	14	irs	irs	PROPN
ftr-394	2174	15	.	.	PUNCT
ftr-394	2175	1	colm	colm	PROPN
ftr-394	2175	2	producer	producer	PROPN
ftr-394	2175	3	,	,	PUNCT
ftr-394	2175	4	inc	inc	PROPN
ftr-394	2175	5	.	.	PROPN
ftr-394	2176	1	v.	v.	PROPN
ftr-394	2176	2	united	united	PROPN
ftr-394	2176	3	states	states	PROPN
ftr-394	2176	4	,	,	PUNCT
ftr-394	2176	5	460	460	NUM
ftr-394	2176	6	f.	f.	PROPN
ftr-394	2176	7	supp	supp	PROPN
ftr-394	2176	8	.	.	PUNCT
ftr-394	2177	1	2d	2d	NOUN
ftr-394	2177	2	713	713	NUM
ftr-394	2177	3	(	(	PUNCT
ftr-394	2177	4	n.d	n.d	PROPN
ftr-394	2177	5	.	.	PROPN
ftr-394	2177	6	tex	tex	PROPN
ftr-394	2177	7	.	.	PROPN
ftr-394	2177	8	10/16/06	10/16/06	NUM
ftr-394	2177	9	)	)	PUNCT
ftr-394	2177	10	.	.	PUNCT
ftr-394	2178	1	the	the	DET
ftr-394	2178	2	court	court	NOUN
ftr-394	2178	3	(	(	PUNCT
ftr-394	2178	4	judge	judge	NOUN
ftr-394	2178	5	godbey	godbey	PROPN
ftr-394	2178	6	)	)	PUNCT
ftr-394	2178	7	upheld	uphold	VERB
ftr-394	2178	8	the	the	DET
ftr-394	2178	9	disallowance	disallowance	NOUN
ftr-394	2178	10	of	of	ADP
ftr-394	2178	11	a	a	DET
ftr-394	2178	12	loss	loss	NOUN
ftr-394	2178	13	of	of	ADP
ftr-394	2178	14	about	about	ADV
ftr-394	2178	15	$	$	SYM
ftr-394	2178	16	102.7	102.7	NUM
ftr-394	2178	17	million	million	NUM
ftr-394	2178	18	on	on	ADP
ftr-394	2178	19	the	the	DET
ftr-394	2178	20	sale	sale	NOUN
ftr-394	2178	21	of	of	ADP
ftr-394	2178	22	a	a	DET
ftr-394	2178	23	limited	limited	ADJ
ftr-394	2178	24	partnership	partnership	NOUN
ftr-394	2178	25	interest	interest	NOUN
ftr-394	2178	26	in	in	ADP
ftr-394	2178	27	december	december	PROPN
ftr-394	2178	28	1999	1999	NUM
ftr-394	2178	29	.	.	PUNCT
ftr-394	2179	1	the	the	DET
ftr-394	2179	2	partnership	partnership	NOUN
ftr-394	2179	3	interest	interest	NOUN
ftr-394	2179	4	was	be	AUX
ftr-394	2179	5	funded	fund	VERB
ftr-394	2179	6	by	by	ADP
ftr-394	2179	7	the	the	DET
ftr-394	2179	8	ettman	ettman	PROPN
ftr-394	2179	9	family	family	NOUN
ftr-394	2179	10	trust	trust	NOUN
ftr-394	2179	11	with	with	ADP
ftr-394	2179	12	$	$	SYM
ftr-394	2179	13	2	2	NUM
ftr-394	2179	14	million	million	NUM
ftr-394	2179	15	plus	plus	CCONJ
ftr-394	2179	16	the	the	DET
ftr-394	2179	17	contribution	contribution	NOUN
ftr-394	2179	18	of	of	ADP
ftr-394	2179	19	the	the	DET
ftr-394	2179	20	$	$	SYM
ftr-394	2179	21	102.5	102.5	NUM
ftr-394	2179	22	million	million	NUM
ftr-394	2179	23	proceeds	proceed	NOUN
ftr-394	2179	24	of	of	ADP
ftr-394	2179	25	the	the	DET
ftr-394	2179	26	short	short	ADJ
ftr-394	2179	27	sale	sale	NOUN
ftr-394	2179	28	of	of	ADP
ftr-394	2179	29	$	$	SYM
ftr-394	2179	30	100	100	NUM
ftr-394	2179	31	million	million	NUM
ftr-394	2179	32	(	(	PUNCT
ftr-394	2179	33	face	face	NOUN
ftr-394	2179	34	value	value	NOUN
ftr-394	2179	35	)	)	PUNCT
ftr-394	2179	36	of	of	ADP
ftr-394	2179	37	u.s	u.s	PROPN
ftr-394	2179	38	.	.	PROPN
ftr-394	2179	39	treasury	treasury	PROPN
ftr-394	2179	40	notes	note	NOUN
ftr-394	2179	41	subject	subject	ADJ
ftr-394	2179	42	to	to	ADP
ftr-394	2179	43	the	the	DET
ftr-394	2179	44	obligation	obligation	NOUN
ftr-394	2179	45	to	to	PART
ftr-394	2179	46	replace	replace	VERB
ftr-394	2179	47	the	the	DET
ftr-394	2179	48	borrowed	borrow	VERB
ftr-394	2179	49	t	t	PROPN
ftr-394	2179	50	-	-	PUNCT
ftr-394	2179	51	notes	note	NOUN
ftr-394	2179	52	.	.	PUNCT
ftr-394	2180	1	the	the	DET
ftr-394	2180	2	partnership	partnership	NOUN
ftr-394	2180	3	interest	interest	NOUN
ftr-394	2180	4	was	be	AUX
ftr-394	2180	5	then	then	ADV
ftr-394	2180	6	sold	sell	VERB
ftr-394	2180	7	to	to	ADP
ftr-394	2180	8	an	an	DET
ftr-394	2180	9	unrelated	unrelated	ADJ
ftr-394	2180	10	third	third	ADJ
ftr-394	2180	11	party	party	NOUN
ftr-394	2180	12	for	for	ADP
ftr-394	2180	13	$	$	SYM
ftr-394	2180	14	1.8	1.8	NUM
ftr-394	2180	15	million	million	NUM
ftr-394	2180	16	.	.	PUNCT
ftr-394	2181	1	held	hold	VERB
ftr-394	2181	2	,	,	PUNCT
ftr-394	2181	3	the	the	DET
ftr-394	2181	4	obligation	obligation	NOUN
ftr-394	2181	5	to	to	PART
ftr-394	2181	6	replace	replace	VERB
ftr-394	2181	7	the	the	DET
ftr-394	2181	8	borrowed	borrow	VERB
ftr-394	2181	9	t	t	PROPN
ftr-394	2181	10	-	-	PUNCT
ftr-394	2181	11	notes	note	NOUN
ftr-394	2181	12	(	(	PUNCT
ftr-394	2181	13	on	on	ADP
ftr-394	2181	14	the	the	DET
ftr-394	2181	15	closing	closing	NOUN
ftr-394	2181	16	of	of	ADP
ftr-394	2181	17	the	the	DET
ftr-394	2181	18	short	short	ADJ
ftr-394	2181	19	sale	sale	NOUN
ftr-394	2181	20	)	)	PUNCT
ftr-394	2181	21	should	should	AUX
ftr-394	2181	22	have	have	AUX
ftr-394	2181	23	been	be	AUX
ftr-394	2181	24	treated	treat	VERB
ftr-394	2181	25	as	as	ADP
ftr-394	2181	26	a	a	DET
ftr-394	2181	27	liability	liability	NOUN
ftr-394	2181	28	under	under	ADP
ftr-394	2181	29	§	§	PROPN
ftr-394	2181	30	752	752	NUM
ftr-394	2181	31	.	.	PUNCT
ftr-394	2182	1	judge	judge	PROPN
ftr-394	2182	2	godbey	godbey	PROPN
ftr-394	2182	3	held	hold	VERB
ftr-394	2182	4	that	that	SCONJ
ftr-394	2182	5	–	–	PUNCT
ftr-394	2182	6	although	although	SCONJ
ftr-394	2182	7	contingent	contingent	ADJ
ftr-394	2182	8	liabilities	liability	NOUN
ftr-394	2182	9	were	be	AUX
ftr-394	2182	10	not	not	PART
ftr-394	2182	11	included	include	VERB
ftr-394	2182	12	as	as	ADP
ftr-394	2182	13	liabilities	liability	NOUN
ftr-394	2182	14	under	under	ADP
ftr-394	2182	15	§	§	PROPN
ftr-394	2182	16	752	752	NUM
ftr-394	2182	17	–	–	PUNCT
ftr-394	2182	18	the	the	DET
ftr-394	2182	19	obligation	obligation	NOUN
ftr-394	2182	20	to	to	PART
ftr-394	2182	21	close	close	VERB
ftr-394	2182	22	the	the	DET
ftr-394	2182	23	short	short	ADJ
ftr-394	2182	24	sale	sale	NOUN
ftr-394	2182	25	was	be	AUX
ftr-394	2182	26	a	a	DET
ftr-394	2182	27	“	"	PUNCT
ftr-394	2182	28	liability	liability	NOUN
ftr-394	2182	29	”	"	PUNCT
ftr-394	2182	30	based	base	VERB
ftr-394	2182	31	upon	upon	SCONJ
ftr-394	2182	32	his	his	PRON
ftr-394	2182	33	reading	reading	NOUN
ftr-394	2182	34	of	of	ADP
ftr-394	2182	35	the	the	DET
ftr-394	2182	36	black	black	NOUN
ftr-394	2182	37	’s	’s	PART
ftr-394	2182	38	law	law	NOUN
ftr-394	2182	39	dictionary	dictionary	ADJ
ftr-394	2182	40	definition	definition	NOUN
ftr-394	2182	41	(	(	PUNCT
ftr-394	2182	42	“	"	PUNCT
ftr-394	2182	43	the	the	DET
ftr-394	2182	44	quality	quality	NOUN
ftr-394	2182	45	or	or	CCONJ
ftr-394	2182	46	state	state	NOUN
ftr-394	2182	47	of	of	ADP
ftr-394	2182	48	being	be	AUX
ftr-394	2182	49	legally	legally	ADV
ftr-394	2182	50	obligated	obligate	VERB
ftr-394	2182	51	or	or	CCONJ
ftr-394	2182	52	accountable	accountable	ADJ
ftr-394	2182	53	”	"	PUNCT
ftr-394	2182	54	or	or	CCONJ
ftr-394	2182	55	,	,	PUNCT
ftr-394	2182	56	“	"	PUNCT
ftr-394	2182	57	a	a	DET
ftr-394	2182	58	financial	financial	ADJ
ftr-394	2182	59	or	or	CCONJ
ftr-394	2182	60	pecuniary	pecuniary	ADJ
ftr-394	2182	61	obligation	obligation	NOUN
ftr-394	2182	62	”	"	PUNCT
ftr-394	2182	63	)	)	PUNCT
ftr-394	2182	64	.	.	PUNCT
ftr-394	2183	1	he	he	PRON
ftr-394	2183	2	818	818	NUM
ftr-394	2183	3	florida	florida	PROPN
ftr-394	2183	4	tax	tax	NOUN
ftr-394	2183	5	review	review	NOUN
ftr-394	2184	1	[	[	X
ftr-394	2184	2	vol	vol	NOUN
ftr-394	2184	3	.	.	PUNCT
ftr-394	2184	4	8	8	NUM
ftr-394	2184	5	:	:	PUNCT
ftr-394	2184	6	si	si	X
ftr-394	2184	7	reinforced	reinforce	VERB
ftr-394	2184	8	his	his	PRON
ftr-394	2184	9	conclusion	conclusion	NOUN
ftr-394	2184	10	by	by	ADP
ftr-394	2184	11	citing	cite	VERB
ftr-394	2184	12	rev	rev	PROPN
ftr-394	2184	13	.	.	PROPN
ftr-394	2185	1	rul	rul	NOUN
ftr-394	2185	2	.	.	PUNCT
ftr-394	2186	1	95	95	NUM
ftr-394	2186	2	-	-	SYM
ftr-394	2186	3	26	26	NUM
ftr-394	2186	4	,	,	PUNCT
ftr-394	2186	5	1995	1995	NUM
ftr-394	2186	6	-	-	SYM
ftr-394	2186	7	1	1	NUM
ftr-394	2186	8	c.b	c.b	PROPN
ftr-394	2186	9	.	.	PROPN
ftr-394	2186	10	131	131	NUM
ftr-394	2186	11	,	,	PUNCT
ftr-394	2186	12	and	and	CCONJ
ftr-394	2186	13	salina	salina	PROPN
ftr-394	2186	14	partnership	partnership	PROPN
ftr-394	2186	15	lp	lp	PROPN
ftr-394	2186	16	v.	v.	PROPN
ftr-394	2186	17	commissioner	commissioner	PROPN
ftr-394	2186	18	,	,	PUNCT
ftr-394	2186	19	t.c	t.c	PROPN
ftr-394	2186	20	.	.	PROPN
ftr-394	2186	21	memo	memo	NOUN
ftr-394	2186	22	.	.	PUNCT
ftr-394	2187	1	2000	2000	NUM
ftr-394	2187	2	-	-	SYM
ftr-394	2187	3	352	352	NUM
ftr-394	2187	4	.	.	NOUN
ftr-394	2188	1	3	3	X
ftr-394	2188	2	.	.	X
ftr-394	2188	3	hi	hi	NOUN
ftr-394	2188	4	-	-	NOUN
ftr-394	2188	5	lili	lili	NOUN
ftr-394	2188	6	,	,	PUNCT
ftr-394	2188	7	hi	hi	NOUN
ftr-394	2188	8	-	-	NOUN
ftr-394	2188	9	lili	lili	NOUN
ftr-394	2188	10	,	,	PUNCT
ftr-394	2188	11	lilo	lilo	ADJ
ftr-394	2188	12	!	!	PUNCT
ftr-394	2189	1	district	district	NOUN
ftr-394	2189	2	court	court	NOUN
ftr-394	2189	3	grants	grant	NOUN
ftr-394	2189	4	summary	summary	VERB
ftr-394	2189	5	judgment	judgment	NOUN
ftr-394	2189	6	to	to	ADP
ftr-394	2189	7	the	the	DET
ftr-394	2189	8	government	government	NOUN
ftr-394	2189	9	in	in	ADP
ftr-394	2189	10	a	a	DET
ftr-394	2189	11	lilo	lilo	ADJ
ftr-394	2189	12	transaction	transaction	NOUN
ftr-394	2189	13	.	.	PUNCT
ftr-394	2190	1	bb&t	bb&t	PROPN
ftr-394	2190	2	corp	corp	PROPN
ftr-394	2190	3	.	.	PROPN
ftr-394	2191	1	v.	v.	PROPN
ftr-394	2191	2	united	united	PROPN
ftr-394	2191	3	states	states	PROPN
ftr-394	2191	4	,	,	PUNCT
ftr-394	2191	5	99	99	NUM
ftr-394	2191	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2191	7	2007	2007	NUM
ftr-394	2191	8	-	-	SYM
ftr-394	2191	9	376	376	NUM
ftr-394	2191	10	(	(	PUNCT
ftr-394	2191	11	m.d	m.d	PROPN
ftr-394	2191	12	.	.	PROPN
ftr-394	2191	13	n.c	n.c	PROPN
ftr-394	2191	14	.	.	PROPN
ftr-394	2191	15	1/4/07	1/4/07	NUM
ftr-394	2191	16	)	)	PUNCT
ftr-394	2191	17	.	.	PUNCT
ftr-394	2192	1	taxpayer	taxpayer	NOUN
ftr-394	2192	2	,	,	PUNCT
ftr-394	2192	3	a	a	DET
ftr-394	2192	4	financial	financial	ADJ
ftr-394	2192	5	services	service	NOUN
ftr-394	2192	6	corporation	corporation	NOUN
ftr-394	2192	7	,	,	PUNCT
ftr-394	2192	8	leased	lease	VERB
ftr-394	2192	9	equipment	equipment	NOUN
ftr-394	2192	10	from	from	ADP
ftr-394	2192	11	a	a	DET
ftr-394	2192	12	wood	wood	NOUN
ftr-394	2192	13	pulp	pulp	NOUN
ftr-394	2192	14	manufacturer	manufacturer	NOUN
ftr-394	2192	15	(	(	PUNCT
ftr-394	2192	16	a	a	DET
ftr-394	2192	17	head	head	NOUN
ftr-394	2192	18	lease	lease	NOUN
ftr-394	2192	19	)	)	PUNCT
ftr-394	2192	20	and	and	CCONJ
ftr-394	2192	21	re	re	VERB
ftr-394	2192	22	-	-	VERB
ftr-394	2192	23	leased	lease	VERB
ftr-394	2192	24	it	it	PRON
ftr-394	2192	25	back	back	ADV
ftr-394	2192	26	to	to	ADP
ftr-394	2192	27	the	the	DET
ftr-394	2192	28	wood	wood	NOUN
ftr-394	2192	29	pulp	pulp	NOUN
ftr-394	2192	30	manufacturer	manufacturer	NOUN
ftr-394	2192	31	in	in	ADP
ftr-394	2192	32	a	a	DET
ftr-394	2192	33	“	"	PUNCT
ftr-394	2192	34	lease	lease	VERB
ftr-394	2192	35	-	-	PUNCT
ftr-394	2192	36	in	in	ADP
ftr-394	2192	37	-	-	PUNCT
ftr-394	2192	38	lease	lease	NOUN
ftr-394	2192	39	-	-	PUNCT
ftr-394	2192	40	out	out	NOUN
ftr-394	2192	41	”	"	PUNCT
ftr-394	2192	42	(	(	PUNCT
ftr-394	2192	43	lilo	lilo	ADJ
ftr-394	2192	44	)	)	PUNCT
ftr-394	2192	45	transaction	transaction	NOUN
ftr-394	2192	46	and	and	CCONJ
ftr-394	2192	47	claimed	claim	VERB
ftr-394	2192	48	substantial	substantial	ADJ
ftr-394	2192	49	rent	rent	NOUN
ftr-394	2192	50	and	and	CCONJ
ftr-394	2192	51	other	other	ADJ
ftr-394	2192	52	deductions	deduction	NOUN
ftr-394	2192	53	.	.	PUNCT
ftr-394	2193	1	the	the	DET
ftr-394	2193	2	court	court	NOUN
ftr-394	2193	3	held	hold	VERB
ftr-394	2193	4	that	that	SCONJ
ftr-394	2193	5	the	the	DET
ftr-394	2193	6	form	form	NOUN
ftr-394	2193	7	of	of	ADP
ftr-394	2193	8	the	the	DET
ftr-394	2193	9	transaction	transaction	NOUN
ftr-394	2193	10	should	should	AUX
ftr-394	2193	11	not	not	PART
ftr-394	2193	12	be	be	AUX
ftr-394	2193	13	respected	respect	VERB
ftr-394	2193	14	for	for	ADP
ftr-394	2193	15	tax	tax	NOUN
ftr-394	2193	16	purposes	purpose	NOUN
ftr-394	2193	17	because	because	SCONJ
ftr-394	2193	18	taxpayer	taxpayer	NOUN
ftr-394	2193	19	did	do	AUX
ftr-394	2193	20	not	not	PART
ftr-394	2193	21	acquire	acquire	VERB
ftr-394	2193	22	a	a	DET
ftr-394	2193	23	current	current	ADJ
ftr-394	2193	24	leasehold	leasehold	NOUN
ftr-394	2193	25	interest	interest	NOUN
ftr-394	2193	26	in	in	ADP
ftr-394	2193	27	the	the	DET
ftr-394	2193	28	equipment	equipment	NOUN
ftr-394	2193	29	and	and	CCONJ
ftr-394	2193	30	incurred	incur	VERB
ftr-394	2193	31	no	no	DET
ftr-394	2193	32	risk	risk	NOUN
ftr-394	2193	33	of	of	ADP
ftr-394	2193	34	loss	loss	NOUN
ftr-394	2193	35	.	.	PUNCT
ftr-394	2194	1	the	the	DET
ftr-394	2194	2	reciprocal	reciprocal	ADJ
ftr-394	2194	3	offsetting	offset	VERB
ftr-394	2194	4	obligations	obligation	NOUN
ftr-394	2194	5	were	be	AUX
ftr-394	2194	6	disregarded	disregard	VERB
ftr-394	2194	7	because	because	SCONJ
ftr-394	2194	8	,	,	PUNCT
ftr-394	2194	9	in	in	ADP
ftr-394	2194	10	substance	substance	NOUN
ftr-394	2194	11	,	,	PUNCT
ftr-394	2194	12	the	the	DET
ftr-394	2194	13	taxpayer	taxpayer	NOUN
ftr-394	2194	14	acquired	acquire	VERB
ftr-394	2194	15	only	only	ADV
ftr-394	2194	16	a	a	DET
ftr-394	2194	17	future	future	ADJ
ftr-394	2194	18	interest	interest	NOUN
ftr-394	2194	19	in	in	ADP
ftr-394	2194	20	the	the	DET
ftr-394	2194	21	right	right	NOUN
ftr-394	2194	22	to	to	PART
ftr-394	2194	23	use	use	VERB
ftr-394	2194	24	and	and	CCONJ
ftr-394	2194	25	possess	possess	VERB
ftr-394	2194	26	the	the	DET
ftr-394	2194	27	equipment	equipment	NOUN
ftr-394	2194	28	–	–	PUNCT
ftr-394	2194	29	and	and	CCONJ
ftr-394	2194	30	acquired	acquire	VERB
ftr-394	2194	31	that	that	DET
ftr-394	2194	32	interest	interest	NOUN
ftr-394	2194	33	only	only	ADV
ftr-394	2194	34	if	if	SCONJ
ftr-394	2194	35	the	the	DET
ftr-394	2194	36	ownersublessee	ownersublessee	NOUN
ftr-394	2194	37	did	do	AUX
ftr-394	2194	38	not	not	PART
ftr-394	2194	39	exercise	exercise	VERB
ftr-394	2194	40	its	its	PRON
ftr-394	2194	41	option	option	NOUN
ftr-394	2194	42	to	to	PART
ftr-394	2194	43	buy	buy	VERB
ftr-394	2194	44	-	-	PUNCT
ftr-394	2194	45	out	out	ADP
ftr-394	2194	46	taxpayer	taxpayer	NOUN
ftr-394	2194	47	’s	’s	PART
ftr-394	2194	48	interest	interest	NOUN
ftr-394	2194	49	in	in	ADP
ftr-394	2194	50	the	the	DET
ftr-394	2194	51	head	head	NOUN
ftr-394	2194	52	lease	lease	NOUN
ftr-394	2194	53	.	.	PUNCT
ftr-394	2195	1	the	the	DET
ftr-394	2195	2	transaction	transaction	NOUN
ftr-394	2195	3	did	do	AUX
ftr-394	2195	4	not	not	PART
ftr-394	2195	5	substantially	substantially	ADV
ftr-394	2195	6	affect	affect	VERB
ftr-394	2195	7	the	the	DET
ftr-394	2195	8	wood	wood	NOUN
ftr-394	2195	9	pulp	pulp	NOUN
ftr-394	2195	10	manufacturer	manufacturer	NOUN
ftr-394	2195	11	’s	’s	PART
ftr-394	2195	12	rights	right	NOUN
ftr-394	2195	13	to	to	PART
ftr-394	2195	14	use	use	VERB
ftr-394	2195	15	and	and	CCONJ
ftr-394	2195	16	possess	possess	VERB
ftr-394	2195	17	the	the	DET
ftr-394	2195	18	property	property	NOUN
ftr-394	2195	19	.	.	PUNCT
ftr-394	2196	1	4	4	X
ftr-394	2196	2	.	.	X
ftr-394	2196	3	there	there	PRON
ftr-394	2196	4	is	be	VERB
ftr-394	2196	5	partnership	partnership	NOUN
ftr-394	2196	6	liability	liability	NOUN
ftr-394	2196	7	in	in	ADP
ftr-394	2196	8	a	a	DET
ftr-394	2196	9	short	short	ADJ
ftr-394	2196	10	sale	sale	NOUN
ftr-394	2196	11	:	:	PUNCT
ftr-394	2196	12	another	another	DET
ftr-394	2196	13	shelter	shelter	NOUN
ftr-394	2196	14	falls	fall	VERB
ftr-394	2196	15	on	on	ADP
ftr-394	2196	16	summary	summary	NOUN
ftr-394	2196	17	judgment	judgment	NOUN
ftr-394	2196	18	for	for	ADP
ftr-394	2196	19	the	the	DET
ftr-394	2196	20	irs	irs	PROPN
ftr-394	2196	21	,	,	PUNCT
ftr-394	2196	22	with	with	ADP
ftr-394	2196	23	penalties	penalty	NOUN
ftr-394	2196	24	,	,	PUNCT
ftr-394	2196	25	and	and	CCONJ
ftr-394	2196	26	a	a	DET
ftr-394	2196	27	fpaa	fpaa	NOUN
ftr-394	2196	28	to	to	ADP
ftr-394	2196	29	one	one	NUM
ftr-394	2196	30	is	be	AUX
ftr-394	2196	31	as	as	ADV
ftr-394	2196	32	good	good	ADJ
ftr-394	2196	33	as	as	ADP
ftr-394	2196	34	an	an	DET
ftr-394	2196	35	fpaa	fpaa	NOUN
ftr-394	2196	36	to	to	ADP
ftr-394	2196	37	the	the	DET
ftr-394	2196	38	other	other	ADJ
ftr-394	2196	39	.	.	PUNCT
ftr-394	2197	1	this	this	DET
ftr-394	2197	2	case	case	NOUN
ftr-394	2197	3	differs	differ	VERB
ftr-394	2197	4	from	from	ADP
ftr-394	2197	5	klamath	klamath	NOUN
ftr-394	2197	6	because	because	SCONJ
ftr-394	2197	7	the	the	DET
ftr-394	2197	8	transaction	transaction	NOUN
ftr-394	2197	9	was	be	AUX
ftr-394	2197	10	entered	enter	VERB
ftr-394	2197	11	into	into	ADP
ftr-394	2197	12	following	follow	VERB
ftr-394	2197	13	the	the	DET
ftr-394	2197	14	8/11/00	8/11/00	NUM
ftr-394	2197	15	release	release	NOUN
ftr-394	2197	16	of	of	ADP
ftr-394	2197	17	notice	notice	NOUN
ftr-394	2197	18	2000	2000	NUM
ftr-394	2197	19	-	-	SYM
ftr-394	2197	20	44	44	NUM
ftr-394	2197	21	(	(	PUNCT
ftr-394	2197	22	which	which	PRON
ftr-394	2197	23	made	make	VERB
ftr-394	2197	24	it	it	PRON
ftr-394	2197	25	a	a	DET
ftr-394	2197	26	listed	list	VERB
ftr-394	2197	27	transaction	transaction	NOUN
ftr-394	2197	28	)	)	PUNCT
ftr-394	2197	29	.	.	PUNCT
ftr-394	2198	1	cemco	cemco	PROPN
ftr-394	2198	2	investors	investors	PROPN
ftr-394	2198	3	,	,	PUNCT
ftr-394	2198	4	llc	llc	PROPN
ftr-394	2198	5	v.	v.	PROPN
ftr-394	2198	6	united	united	PROPN
ftr-394	2198	7	states	states	PROPN
ftr-394	2198	8	,	,	PUNCT
ftr-394	2198	9	99	99	NUM
ftr-394	2198	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2198	11	2007	2007	NUM
ftr-394	2198	12	-	-	SYM
ftr-394	2198	13	1882	1882	NUM
ftr-394	2198	14	(	(	PUNCT
ftr-394	2198	15	n.d	n.d	PROPN
ftr-394	2198	16	.	.	PROPN
ftr-394	2198	17	ill	ill	PROPN
ftr-394	2198	18	.	.	PUNCT
ftr-394	2199	1	3/27/07	3/27/07	NUM
ftr-394	2199	2	)	)	PUNCT
ftr-394	2199	3	.	.	PUNCT
ftr-394	2200	1	in	in	ADP
ftr-394	2200	2	this	this	DET
ftr-394	2200	3	tax	tax	NOUN
ftr-394	2200	4	shelter	shelter	NOUN
ftr-394	2200	5	scheme	scheme	NOUN
ftr-394	2200	6	,	,	PUNCT
ftr-394	2200	7	cemco	cemco	ADJ
ftr-394	2200	8	investment	investment	NOUN
ftr-394	2200	9	trust	trust	NOUN
ftr-394	2200	10	(	(	PUNCT
ftr-394	2200	11	cit	cit	PROPN
ftr-394	2200	12	)	)	PUNCT
ftr-394	2200	13	,	,	PUNCT
ftr-394	2200	14	a	a	DET
ftr-394	2200	15	grantor	grantor	NOUN
ftr-394	2200	16	trust	trust	NOUN
ftr-394	2200	17	,	,	PUNCT
ftr-394	2200	18	entered	enter	VERB
ftr-394	2200	19	into	into	ADP
ftr-394	2200	20	two	two	NUM
ftr-394	2200	21	foreign	foreign	ADJ
ftr-394	2200	22	exchange	exchange	NOUN
ftr-394	2200	23	digital	digital	ADJ
ftr-394	2200	24	option	option	NOUN
ftr-394	2200	25	transactions	transaction	NOUN
ftr-394	2200	26	on	on	ADP
ftr-394	2200	27	december	december	PROPN
ftr-394	2200	28	4	4	NUM
ftr-394	2200	29	,	,	PUNCT
ftr-394	2200	30	2000	2000	NUM
ftr-394	2200	31	,	,	PUNCT
ftr-394	2200	32	with	with	ADP
ftr-394	2200	33	deutsche	deutsche	PROPN
ftr-394	2200	34	bank	bank	PROPN
ftr-394	2200	35	.	.	PUNCT
ftr-394	2201	1	cit	cit	PROPN
ftr-394	2201	2	simultaneously	simultaneously	ADV
ftr-394	2201	3	purchased	purchase	VERB
ftr-394	2201	4	a	a	DET
ftr-394	2201	5	$	$	SYM
ftr-394	2201	6	3.6	3.6	NUM
ftr-394	2201	7	million	million	NUM
ftr-394	2201	8	digital	digital	ADJ
ftr-394	2201	9	foreign	foreign	ADJ
ftr-394	2201	10	currency	currency	NOUN
ftr-394	2201	11	option	option	NOUN
ftr-394	2201	12	(	(	PUNCT
ftr-394	2201	13	the	the	DET
ftr-394	2201	14	long	long	ADJ
ftr-394	2201	15	position	position	NOUN
ftr-394	2201	16	)	)	PUNCT
ftr-394	2201	17	and	and	CCONJ
ftr-394	2201	18	sold	sell	VERB
ftr-394	2201	19	a	a	DET
ftr-394	2201	20	digital	digital	ADJ
ftr-394	2201	21	foreign	foreign	ADJ
ftr-394	2201	22	currency	currency	NOUN
ftr-394	2201	23	option	option	NOUN
ftr-394	2201	24	for	for	ADP
ftr-394	2201	25	$	$	SYM
ftr-394	2201	26	3.564	3.564	NUM
ftr-394	2201	27	million	million	NUM
ftr-394	2201	28	(	(	PUNCT
ftr-394	2201	29	the	the	DET
ftr-394	2201	30	short	short	ADJ
ftr-394	2201	31	position	position	NOUN
ftr-394	2201	32	)	)	PUNCT
ftr-394	2201	33	.	.	PUNCT
ftr-394	2202	1	on	on	ADP
ftr-394	2202	2	the	the	DET
ftr-394	2202	3	following	following	ADJ
ftr-394	2202	4	day	day	NOUN
ftr-394	2202	5	,	,	PUNCT
ftr-394	2202	6	cit	cit	PROPN
ftr-394	2202	7	assigned	assign	VERB
ftr-394	2202	8	the	the	DET
ftr-394	2202	9	options	option	NOUN
ftr-394	2202	10	to	to	PART
ftr-394	2202	11	cemco	cemco	VERB
ftr-394	2202	12	investment	investment	NOUN
ftr-394	2202	13	partners	partner	NOUN
ftr-394	2202	14	(	(	PUNCT
ftr-394	2202	15	cip	cip	PROPN
ftr-394	2202	16	)	)	PUNCT
ftr-394	2202	17	,	,	PUNCT
ftr-394	2202	18	a	a	DET
ftr-394	2202	19	general	general	ADJ
ftr-394	2202	20	partnership	partnership	NOUN
ftr-394	2202	21	.	.	PUNCT
ftr-394	2203	1	a	a	DET
ftr-394	2203	2	few	few	ADJ
ftr-394	2203	3	days	day	NOUN
ftr-394	2203	4	later	later	ADV
ftr-394	2203	5	,	,	PUNCT
ftr-394	2203	6	cip	cip	PROPN
ftr-394	2203	7	purchased	purchase	VERB
ftr-394	2203	8	€	€	SYM
ftr-394	2203	9	55,947	55,947	NUM
ftr-394	2203	10	for	for	ADP
ftr-394	2203	11	$	$	SYM
ftr-394	2203	12	50,000	50,000	NUM
ftr-394	2203	13	.	.	PUNCT
ftr-394	2204	1	cip	cip	PROPN
ftr-394	2204	2	then	then	ADV
ftr-394	2204	3	entered	enter	VERB
ftr-394	2204	4	into	into	ADP
ftr-394	2204	5	a	a	DET
ftr-394	2204	6	termination	termination	NOUN
ftr-394	2204	7	agreement	agreement	NOUN
ftr-394	2204	8	with	with	ADP
ftr-394	2204	9	respect	respect	NOUN
ftr-394	2204	10	to	to	ADP
ftr-394	2204	11	both	both	PRON
ftr-394	2204	12	of	of	ADP
ftr-394	2204	13	the	the	DET
ftr-394	2204	14	option	option	NOUN
ftr-394	2204	15	contracts	contract	NOUN
ftr-394	2204	16	.	.	PUNCT
ftr-394	2205	1	on	on	ADP
ftr-394	2205	2	december	december	PROPN
ftr-394	2205	3	21	21	NUM
ftr-394	2205	4	,	,	PUNCT
ftr-394	2205	5	cip	cip	PROPN
ftr-394	2205	6	was	be	AUX
ftr-394	2205	7	liquidated	liquidate	VERB
ftr-394	2205	8	with	with	ADP
ftr-394	2205	9	a	a	DET
ftr-394	2205	10	transfer	transfer	NOUN
ftr-394	2205	11	of	of	ADP
ftr-394	2205	12	the	the	DET
ftr-394	2205	13	€	€	SYM
ftr-394	2205	14	55,947	55,947	NUM
ftr-394	2205	15	and	and	CCONJ
ftr-394	2205	16	$	$	SYM
ftr-394	2205	17	45,847	45,847	NUM
ftr-394	2205	18	to	to	ADP
ftr-394	2205	19	cit	cit	PROPN
ftr-394	2205	20	.	.	PUNCT
ftr-394	2206	1	the	the	DET
ftr-394	2206	2	transfer	transfer	NOUN
ftr-394	2206	3	occurred	occur	VERB
ftr-394	2206	4	by	by	ADP
ftr-394	2206	5	moving	move	VERB
ftr-394	2206	6	assets	asset	NOUN
ftr-394	2206	7	from	from	ADP
ftr-394	2206	8	cip	cip	NOUN
ftr-394	2206	9	’s	’s	PART
ftr-394	2206	10	account	account	NOUN
ftr-394	2206	11	at	at	ADP
ftr-394	2206	12	deutsche	deutsche	PROPN
ftr-394	2206	13	bank	bank	PROPN
ftr-394	2206	14	to	to	ADP
ftr-394	2206	15	cit	cit	PROPN
ftr-394	2206	16	’s	’s	PART
ftr-394	2206	17	account	account	NOUN
ftr-394	2206	18	.	.	PUNCT
ftr-394	2207	1	on	on	ADP
ftr-394	2207	2	december	december	PROPN
ftr-394	2207	3	26	26	NUM
ftr-394	2207	4	,	,	PUNCT
ftr-394	2207	5	cit	cit	PROPN
ftr-394	2207	6	transferred	transfer	VERB
ftr-394	2207	7	the	the	DET
ftr-394	2207	8	euros	euro	NOUN
ftr-394	2207	9	to	to	ADP
ftr-394	2207	10	cemco	cemco	PROPN
ftr-394	2207	11	,	,	PUNCT
ftr-394	2207	12	llc	llc	PROPN
ftr-394	2207	13	.	.	PUNCT
ftr-394	2208	1	on	on	ADP
ftr-394	2208	2	december	december	PROPN
ftr-394	2208	3	29	29	NUM
ftr-394	2208	4	,	,	PUNCT
ftr-394	2208	5	cemco	cemco	PROPN
ftr-394	2208	6	sold	sell	VERB
ftr-394	2208	7	the	the	DET
ftr-394	2208	8	majority	majority	NOUN
ftr-394	2208	9	of	of	ADP
ftr-394	2208	10	the	the	DET
ftr-394	2208	11	euros	euro	NOUN
ftr-394	2208	12	for	for	ADP
ftr-394	2208	13	$	$	SYM
ftr-394	2208	14	51,324	51,324	NUM
ftr-394	2208	15	(	(	PUNCT
ftr-394	2208	16	a	a	DET
ftr-394	2208	17	non	non	ADJ
ftr-394	2208	18	-	-	ADJ
ftr-394	2208	19	functional	functional	ADJ
ftr-394	2208	20	currency	currency	NOUN
ftr-394	2208	21	treated	treat	VERB
ftr-394	2208	22	as	as	ADP
ftr-394	2208	23	property	property	NOUN
ftr-394	2208	24	)	)	PUNCT
ftr-394	2208	25	.	.	PUNCT
ftr-394	2209	1	cemco	cemco	PROPN
ftr-394	2209	2	and	and	CCONJ
ftr-394	2209	3	cip	cip	PROPN
ftr-394	2209	4	consisted	consist	VERB
ftr-394	2209	5	of	of	ADP
ftr-394	2209	6	two	two	NUM
ftr-394	2209	7	partners	partner	NOUN
ftr-394	2209	8	,	,	PUNCT
ftr-394	2209	9	steven	steven	PROPN
ftr-394	2209	10	kaplan	kaplan	PROPN
ftr-394	2209	11	and	and	CCONJ
ftr-394	2209	12	forest	forest	NOUN
ftr-394	2209	13	chartered	chartered	PROPN
ftr-394	2209	14	holdings	holding	NOUN
ftr-394	2209	15	,	,	PUNCT
ftr-394	2209	16	ltd	ltd	PROPN
ftr-394	2209	17	.	.	PROPN
ftr-394	2209	18	forest	forest	PROPN
ftr-394	2209	19	was	be	AUX
ftr-394	2209	20	a	a	DET
ftr-394	2209	21	shell	shell	ADJ
ftr-394	2209	22	company	company	NOUN
ftr-394	2209	23	to	to	PART
ftr-394	2209	24	orchestrate	orchestrate	VERB
ftr-394	2209	25	the	the	DET
ftr-394	2209	26	transactions	transaction	NOUN
ftr-394	2209	27	.	.	PUNCT
ftr-394	2210	1	forest	forest	NOUN
ftr-394	2210	2	’s	’s	PART
ftr-394	2210	3	sole	sole	ADJ
ftr-394	2210	4	shareholder	shareholder	NOUN
ftr-394	2210	5	and	and	CCONJ
ftr-394	2210	6	president	president	NOUN
ftr-394	2210	7	,	,	PUNCT
ftr-394	2210	8	paul	paul	PROPN
ftr-394	2210	9	daugerdas	daugerdas	PROPN
ftr-394	2210	10	,	,	PUNCT
ftr-394	2210	11	was	be	AUX
ftr-394	2210	12	the	the	DET
ftr-394	2210	13	trustee	trustee	NOUN
ftr-394	2210	14	of	of	ADP
ftr-394	2210	15	cit	cit	PROPN
ftr-394	2210	16	.	.	PROPN
ftr-394	2210	17	kaplan	kaplan	PROPN
ftr-394	2210	18	and	and	CCONJ
ftr-394	2210	19	forest	forest	NOUN
ftr-394	2210	20	were	be	AUX
ftr-394	2210	21	the	the	DET
ftr-394	2210	22	cit	cit	PROPN
ftr-394	2210	23	beneficiaries	beneficiary	NOUN
ftr-394	2210	24	.	.	PUNCT
ftr-394	2211	1	2008	2008	NUM
ftr-394	2211	2	]	]	PUNCT
ftr-394	2211	3	recent	recent	ADJ
ftr-394	2211	4	developments	development	NOUN
ftr-394	2211	5	in	in	ADP
ftr-394	2211	6	federal	federal	ADJ
ftr-394	2211	7	income	income	NOUN
ftr-394	2211	8	taxation	taxation	NOUN
ftr-394	2211	9	819	819	NUM
ftr-394	2211	10	•	•	NOUN
ftr-394	2211	11	cemco	cemco	NOUN
ftr-394	2211	12	claimed	claim	VERB
ftr-394	2211	13	a	a	DET
ftr-394	2211	14	$	$	SYM
ftr-394	2211	15	3.563	3.563	NUM
ftr-394	2211	16	million	million	NUM
ftr-394	2211	17	loss	loss	NOUN
ftr-394	2211	18	on	on	ADP
ftr-394	2211	19	the	the	DET
ftr-394	2211	20	sale	sale	NOUN
ftr-394	2211	21	of	of	ADP
ftr-394	2211	22	the	the	DET
ftr-394	2211	23	euros	euro	NOUN
ftr-394	2211	24	.	.	PUNCT
ftr-394	2212	1	cip	cip	PROPN
ftr-394	2212	2	claimed	claim	VERB
ftr-394	2212	3	a	a	DET
ftr-394	2212	4	$	$	SYM
ftr-394	2212	5	3.6	3.6	NUM
ftr-394	2212	6	million	million	NUM
ftr-394	2212	7	basis	basis	NOUN
ftr-394	2212	8	in	in	ADP
ftr-394	2212	9	the	the	DET
ftr-394	2212	10	long	long	ADJ
ftr-394	2212	11	currency	currency	NOUN
ftr-394	2212	12	position	position	NOUN
ftr-394	2212	13	,	,	PUNCT
ftr-394	2212	14	and	and	CCONJ
ftr-394	2212	15	that	that	SCONJ
ftr-394	2212	16	the	the	DET
ftr-394	2212	17	contingent	contingent	ADJ
ftr-394	2212	18	obligation	obligation	NOUN
ftr-394	2212	19	of	of	ADP
ftr-394	2212	20	the	the	DET
ftr-394	2212	21	short	short	ADJ
ftr-394	2212	22	position	position	NOUN
ftr-394	2212	23	is	be	AUX
ftr-394	2212	24	not	not	PART
ftr-394	2212	25	treated	treat	VERB
ftr-394	2212	26	as	as	ADP
ftr-394	2212	27	a	a	DET
ftr-394	2212	28	liability	liability	NOUN
ftr-394	2212	29	for	for	ADP
ftr-394	2212	30	§	§	PROPN
ftr-394	2212	31	752	752	NUM
ftr-394	2212	32	purposes	purpose	NOUN
ftr-394	2212	33	,	,	PUNCT
ftr-394	2212	34	which	which	PRON
ftr-394	2212	35	would	would	AUX
ftr-394	2212	36	otherwise	otherwise	ADV
ftr-394	2212	37	have	have	AUX
ftr-394	2212	38	reduced	reduce	VERB
ftr-394	2212	39	basis	basis	NOUN
ftr-394	2212	40	on	on	ADP
ftr-394	2212	41	termination	termination	NOUN
ftr-394	2212	42	of	of	ADP
ftr-394	2212	43	the	the	DET
ftr-394	2212	44	contracts	contract	NOUN
ftr-394	2212	45	.	.	PUNCT
ftr-394	2213	1	(	(	PUNCT
ftr-394	2213	2	see	see	VERB
ftr-394	2213	3	helmer	helmer	NOUN
ftr-394	2213	4	v.	v.	ADP
ftr-394	2213	5	commissioner	commissioner	PROPN
ftr-394	2213	6	,	,	PUNCT
ftr-394	2213	7	t.c	t.c	PROPN
ftr-394	2213	8	.	.	PROPN
ftr-394	2213	9	memo	memo	NOUN
ftr-394	2213	10	.	.	PUNCT
ftr-394	2213	11	1975160	1975160	NUM
ftr-394	2213	12	)	)	PUNCT
ftr-394	2213	13	.	.	PUNCT
ftr-394	2214	1	cemco	cemco	PROPN
ftr-394	2214	2	asserted	assert	VERB
ftr-394	2214	3	that	that	SCONJ
ftr-394	2214	4	while	while	SCONJ
ftr-394	2214	5	cip	cip	PROPN
ftr-394	2214	6	had	have	VERB
ftr-394	2214	7	a	a	DET
ftr-394	2214	8	total	total	ADJ
ftr-394	2214	9	tax	tax	NOUN
ftr-394	2214	10	basis	basis	NOUN
ftr-394	2214	11	of	of	ADP
ftr-394	2214	12	$	$	SYM
ftr-394	2214	13	3.6	3.6	NUM
ftr-394	2214	14	million	million	NUM
ftr-394	2214	15	,	,	PUNCT
ftr-394	2214	16	its	its	PRON
ftr-394	2214	17	only	only	ADJ
ftr-394	2214	18	assets	asset	NOUN
ftr-394	2214	19	were	be	AUX
ftr-394	2214	20	the	the	DET
ftr-394	2214	21	euros	euro	NOUN
ftr-394	2214	22	and	and	CCONJ
ftr-394	2214	23	cash	cash	NOUN
ftr-394	2214	24	in	in	ADP
ftr-394	2214	25	its	its	PRON
ftr-394	2214	26	possession	possession	NOUN
ftr-394	2214	27	.	.	PUNCT
ftr-394	2215	1	thus	thus	ADV
ftr-394	2215	2	,	,	PUNCT
ftr-394	2215	3	the	the	DET
ftr-394	2215	4	basis	basis	NOUN
ftr-394	2215	5	of	of	ADP
ftr-394	2215	6	the	the	DET
ftr-394	2215	7	euros	euro	NOUN
ftr-394	2215	8	distributed	distribute	VERB
ftr-394	2215	9	in	in	ADP
ftr-394	2215	10	liquidation	liquidation	NOUN
ftr-394	2215	11	would	would	AUX
ftr-394	2215	12	be	be	AUX
ftr-394	2215	13	$	$	SYM
ftr-394	2215	14	3.6	3.6	NUM
ftr-394	2215	15	million	million	NUM
ftr-394	2215	16	less	less	ADJ
ftr-394	2215	17	the	the	DET
ftr-394	2215	18	$	$	SYM
ftr-394	2215	19	45,847	45,847	NUM
ftr-394	2215	20	cash	cash	NOUN
ftr-394	2215	21	,	,	PUNCT
ftr-394	2215	22	producing	produce	VERB
ftr-394	2215	23	a	a	DET
ftr-394	2215	24	loss	loss	NOUN
ftr-394	2215	25	on	on	ADP
ftr-394	2215	26	the	the	DET
ftr-394	2215	27	sale	sale	NOUN
ftr-394	2215	28	of	of	ADP
ftr-394	2215	29	euros	euro	NOUN
ftr-394	2215	30	.	.	PUNCT
ftr-394	2216	1	the	the	DET
ftr-394	2216	2	tax	tax	NOUN
ftr-394	2216	3	court	court	NOUN
ftr-394	2216	4	held	hold	VERB
ftr-394	2216	5	that	that	DET
ftr-394	2216	6	notice	notice	VERB
ftr-394	2216	7	2000	2000	NUM
ftr-394	2216	8	-	-	SYM
ftr-394	2216	9	44	44	NUM
ftr-394	2216	10	,	,	PUNCT
ftr-394	2216	11	2000	2000	NUM
ftr-394	2216	12	-	-	SYM
ftr-394	2216	13	2	2	NUM
ftr-394	2216	14	c.b	c.b	PROPN
ftr-394	2216	15	.	.	PROPN
ftr-394	2216	16	255	255	NUM
ftr-394	2216	17	,	,	PUNCT
ftr-394	2216	18	which	which	PRON
ftr-394	2216	19	was	be	AUX
ftr-394	2216	20	issued	issue	VERB
ftr-394	2216	21	on	on	ADP
ftr-394	2216	22	9/5/00	9/5/00	PROPN
ftr-394	2216	23	(	(	PUNCT
ftr-394	2216	24	predating	predate	VERB
ftr-394	2216	25	the	the	DET
ftr-394	2216	26	transaction	transaction	NOUN
ftr-394	2216	27	)	)	PUNCT
ftr-394	2216	28	,	,	PUNCT
ftr-394	2216	29	and	and	CCONJ
ftr-394	2216	30	reg	reg	NOUN
ftr-394	2216	31	.	.	PUNCT
ftr-394	2217	1	§	§	PROPN
ftr-394	2217	2	1.752	1.752	NUM
ftr-394	2217	3	-	-	SYM
ftr-394	2217	4	1(a)(4)(ii	1(a)(4)(ii	NUM
ftr-394	2217	5	)	)	PUNCT
ftr-394	2217	6	,	,	PUNCT
ftr-394	2217	7	issued	issue	VERB
ftr-394	2217	8	in	in	ADP
ftr-394	2217	9	june	june	PROPN
ftr-394	2217	10	2003	2003	NUM
ftr-394	2217	11	,	,	PUNCT
ftr-394	2217	12	established	establish	VERB
ftr-394	2217	13	that	that	SCONJ
ftr-394	2217	14	the	the	DET
ftr-394	2217	15	contingent	contingent	ADJ
ftr-394	2217	16	obligation	obligation	NOUN
ftr-394	2217	17	represented	represent	VERB
ftr-394	2217	18	by	by	ADP
ftr-394	2217	19	the	the	DET
ftr-394	2217	20	short	short	ADJ
ftr-394	2217	21	sale	sale	NOUN
ftr-394	2217	22	would	would	AUX
ftr-394	2217	23	be	be	AUX
ftr-394	2217	24	treated	treat	VERB
ftr-394	2217	25	as	as	ADP
ftr-394	2217	26	a	a	DET
ftr-394	2217	27	liability	liability	NOUN
ftr-394	2217	28	to	to	PART
ftr-394	2217	29	prevent	prevent	VERB
ftr-394	2217	30	the	the	DET
ftr-394	2217	31	creation	creation	NOUN
ftr-394	2217	32	of	of	ADP
ftr-394	2217	33	artificial	artificial	ADJ
ftr-394	2217	34	basis	basis	NOUN
ftr-394	2217	35	in	in	ADP
ftr-394	2217	36	transactions	transaction	NOUN
ftr-394	2217	37	designed	design	VERB
ftr-394	2217	38	to	to	PART
ftr-394	2217	39	create	create	VERB
ftr-394	2217	40	artificial	artificial	ADJ
ftr-394	2217	41	tax	tax	NOUN
ftr-394	2217	42	losses	loss	NOUN
ftr-394	2217	43	by	by	ADP
ftr-394	2217	44	overstating	overstate	VERB
ftr-394	2217	45	basis	basis	NOUN
ftr-394	2217	46	.	.	PUNCT
ftr-394	2218	1	thus	thus	ADV
ftr-394	2218	2	,	,	PUNCT
ftr-394	2218	3	cemco	cemco	PROPN
ftr-394	2218	4	’s	’s	PART
ftr-394	2218	5	losses	loss	NOUN
ftr-394	2218	6	are	be	AUX
ftr-394	2218	7	disallowed	disallow	VERB
ftr-394	2218	8	.	.	PUNCT
ftr-394	2219	1	•	•	NUM
ftr-394	2219	2	cemco	cemco	PROPN
ftr-394	2219	3	’s	’s	PART
ftr-394	2219	4	major	major	ADJ
ftr-394	2219	5	claim	claim	NOUN
ftr-394	2219	6	was	be	AUX
ftr-394	2219	7	that	that	SCONJ
ftr-394	2219	8	that	that	SCONJ
ftr-394	2219	9	the	the	DET
ftr-394	2219	10	fpaa	fpaa	NOUN
ftr-394	2219	11	should	should	AUX
ftr-394	2219	12	have	have	AUX
ftr-394	2219	13	been	be	AUX
ftr-394	2219	14	issued	issue	VERB
ftr-394	2219	15	to	to	ADP
ftr-394	2219	16	cip	cip	PROPN
ftr-394	2219	17	,	,	PUNCT
ftr-394	2219	18	which	which	PRON
ftr-394	2219	19	was	be	AUX
ftr-394	2219	20	the	the	DET
ftr-394	2219	21	partnership	partnership	NOUN
ftr-394	2219	22	that	that	PRON
ftr-394	2219	23	executed	execute	VERB
ftr-394	2219	24	the	the	DET
ftr-394	2219	25	transactions	transaction	NOUN
ftr-394	2219	26	and	and	CCONJ
ftr-394	2219	27	thereby	thereby	ADV
ftr-394	2219	28	generated	generate	VERB
ftr-394	2219	29	the	the	DET
ftr-394	2219	30	basis	basis	NOUN
ftr-394	2219	31	figure	figure	NOUN
ftr-394	2219	32	with	with	ADP
ftr-394	2219	33	respect	respect	NOUN
ftr-394	2219	34	to	to	ADP
ftr-394	2219	35	property	property	NOUN
ftr-394	2219	36	distributed	distribute	VERB
ftr-394	2219	37	to	to	ADP
ftr-394	2219	38	cemco	cemco	PROPN
ftr-394	2219	39	.	.	PUNCT
ftr-394	2220	1	agreeing	agree	VERB
ftr-394	2220	2	with	with	ADP
ftr-394	2220	3	the	the	DET
ftr-394	2220	4	government	government	NOUN
ftr-394	2220	5	,	,	PUNCT
ftr-394	2220	6	the	the	DET
ftr-394	2220	7	district	district	NOUN
ftr-394	2220	8	court	court	NOUN
ftr-394	2220	9	held	hold	VERB
ftr-394	2220	10	that	that	SCONJ
ftr-394	2220	11	,	,	PUNCT
ftr-394	2220	12	although	although	SCONJ
ftr-394	2220	13	the	the	DET
ftr-394	2220	14	basis	basis	NOUN
ftr-394	2220	15	of	of	ADP
ftr-394	2220	16	the	the	DET
ftr-394	2220	17	euros	euro	NOUN
ftr-394	2220	18	was	be	AUX
ftr-394	2220	19	a	a	DET
ftr-394	2220	20	partnership	partnership	NOUN
ftr-394	2220	21	item	item	NOUN
ftr-394	2220	22	of	of	ADP
ftr-394	2220	23	cip	cip	PROPN
ftr-394	2220	24	,	,	PUNCT
ftr-394	2220	25	cemco	cemco	PROPN
ftr-394	2220	26	was	be	AUX
ftr-394	2220	27	also	also	ADV
ftr-394	2220	28	required	require	VERB
ftr-394	2220	29	to	to	PART
ftr-394	2220	30	correctly	correctly	ADV
ftr-394	2220	31	determine	determine	VERB
ftr-394	2220	32	the	the	DET
ftr-394	2220	33	basis	basis	NOUN
ftr-394	2220	34	of	of	ADP
ftr-394	2220	35	the	the	DET
ftr-394	2220	36	euros	euro	NOUN
ftr-394	2220	37	contributed	contribute	VERB
ftr-394	2220	38	to	to	ADP
ftr-394	2220	39	it	it	PRON
ftr-394	2220	40	and	and	CCONJ
ftr-394	2220	41	could	could	AUX
ftr-394	2220	42	not	not	PART
ftr-394	2220	43	merely	merely	ADV
ftr-394	2220	44	carry	carry	VERB
ftr-394	2220	45	over	over	ADP
ftr-394	2220	46	the	the	DET
ftr-394	2220	47	basis	basis	NOUN
ftr-394	2220	48	as	as	SCONJ
ftr-394	2220	49	determined	determine	VERB
ftr-394	2220	50	by	by	ADP
ftr-394	2220	51	either	either	CCONJ
ftr-394	2220	52	cit	cit	PROPN
ftr-394	2220	53	or	or	CCONJ
ftr-394	2220	54	cip	cip	NOUN
ftr-394	2220	55	.	.	PUNCT
ftr-394	2221	1	thus	thus	ADV
ftr-394	2221	2	,	,	PUNCT
ftr-394	2221	3	the	the	DET
ftr-394	2221	4	fpaa	fpaa	NOUN
ftr-394	2221	5	issued	issue	VERB
ftr-394	2221	6	to	to	ADP
ftr-394	2221	7	cemco	cemco	PROPN
ftr-394	2221	8	was	be	AUX
ftr-394	2221	9	not	not	PART
ftr-394	2221	10	premised	premise	VERB
ftr-394	2221	11	on	on	ADP
ftr-394	2221	12	cip	cip	NOUN
ftr-394	2221	13	’s	’s	PART
ftr-394	2221	14	errors	error	NOUN
ftr-394	2221	15	.	.	PUNCT
ftr-394	2222	1	•	•	NUM
ftr-394	2222	2	the	the	DET
ftr-394	2222	3	summary	summary	NOUN
ftr-394	2222	4	judgment	judgment	NOUN
ftr-394	2222	5	also	also	ADV
ftr-394	2222	6	affirmed	affirm	VERB
ftr-394	2222	7	imposition	imposition	NOUN
ftr-394	2222	8	of	of	ADP
ftr-394	2222	9	the	the	DET
ftr-394	2222	10	§	§	PROPN
ftr-394	2222	11	6662(a	6662(a	NOUN
ftr-394	2222	12	)	)	PUNCT
ftr-394	2222	13	accuracy	accuracy	NOUN
ftr-394	2222	14	related	relate	VERB
ftr-394	2222	15	penalty	penalty	NOUN
ftr-394	2222	16	,	,	PUNCT
ftr-394	2222	17	increased	increase	VERB
ftr-394	2222	18	to	to	ADP
ftr-394	2222	19	40	40	NUM
ftr-394	2222	20	percent	percent	NOUN
ftr-394	2222	21	under	under	ADP
ftr-394	2222	22	§	§	PROPN
ftr-394	2222	23	6662(e	6662(e	NUM
ftr-394	2222	24	)	)	PUNCT
ftr-394	2222	25	for	for	ADP
ftr-394	2222	26	a	a	DET
ftr-394	2222	27	gross	gross	ADJ
ftr-394	2222	28	valuation	valuation	NOUN
ftr-394	2222	29	misstatement	misstatement	NOUN
ftr-394	2222	30	.	.	PUNCT
ftr-394	2223	1	5	5	NUM
ftr-394	2223	2	.	.	X
ftr-394	2224	1	there	there	PRON
ftr-394	2224	2	’s	’	VERB
ftr-394	2224	3	red	red	ADJ
ftr-394	2224	4	ketchup	ketchup	NOUN
ftr-394	2224	5	all	all	ADV
ftr-394	2224	6	over	over	ADV
ftr-394	2224	7	.	.	PUNCT
ftr-394	2225	1	six	six	NUM
ftr-394	2225	2	million	million	NUM
ftr-394	2225	3	dollars	dollar	NOUN
ftr-394	2225	4	of	of	ADP
ftr-394	2225	5	financial	financial	ADJ
ftr-394	2225	6	profit	profit	NOUN
ftr-394	2225	7	and	and	CCONJ
ftr-394	2225	8	a	a	DET
ftr-394	2225	9	$	$	SYM
ftr-394	2225	10	124	124	NUM
ftr-394	2225	11	million	million	NUM
ftr-394	2225	12	tax	tax	NOUN
ftr-394	2225	13	loss	loss	NOUN
ftr-394	2225	14	.	.	PUNCT
ftr-394	2226	1	a	a	DET
ftr-394	2226	2	redemption	redemption	NOUN
ftr-394	2226	3	is	be	AUX
ftr-394	2226	4	treated	treat	VERB
ftr-394	2226	5	as	as	ADP
ftr-394	2226	6	a	a	DET
ftr-394	2226	7	dividend	dividend	NOUN
ftr-394	2226	8	disregarded	disregard	VERB
ftr-394	2226	9	for	for	ADP
ftr-394	2226	10	lack	lack	NOUN
ftr-394	2226	11	of	of	ADP
ftr-394	2226	12	business	business	NOUN
ftr-394	2226	13	purpose	purpose	NOUN
ftr-394	2226	14	.	.	PUNCT
ftr-394	2227	1	h.j	h.j	PROPN
ftr-394	2227	2	.	.	PROPN
ftr-394	2227	3	heinz	heinz	PROPN
ftr-394	2227	4	co.	co.	PROPN
ftr-394	2227	5	v.	v.	PROPN
ftr-394	2227	6	united	united	PROPN
ftr-394	2227	7	states	states	PROPN
ftr-394	2227	8	,	,	PUNCT
ftr-394	2227	9	76	76	NUM
ftr-394	2227	10	fed	feed	VERB
ftr-394	2227	11	.	.	PUNCT
ftr-394	2228	1	cl	cl	NOUN
ftr-394	2228	2	.	.	PUNCT
ftr-394	2229	1	570	570	NUM
ftr-394	2229	2	(	(	PUNCT
ftr-394	2229	3	5/25/07	5/25/07	NUM
ftr-394	2229	4	)	)	PUNCT
ftr-394	2229	5	.	.	PUNCT
ftr-394	2230	1	heinz	heinz	PROPN
ftr-394	2230	2	credit	credit	NOUN
ftr-394	2230	3	company	company	NOUN
ftr-394	2230	4	(	(	PUNCT
ftr-394	2230	5	hcc	hcc	PROPN
ftr-394	2230	6	,	,	PUNCT
ftr-394	2230	7	a	a	DET
ftr-394	2230	8	delaware	delaware	PROPN
ftr-394	2230	9	lending	lending	PROPN
ftr-394	2230	10	subsidiary	subsidiary	NOUN
ftr-394	2230	11	formed	form	VERB
ftr-394	2230	12	to	to	PART
ftr-394	2230	13	minimize	minimize	VERB
ftr-394	2230	14	state	state	NOUN
ftr-394	2230	15	taxes	taxis	NOUN
ftr-394	2230	16	on	on	ADP
ftr-394	2230	17	intercompany	intercompany	NOUN
ftr-394	2230	18	loans	loan	NOUN
ftr-394	2230	19	)	)	PUNCT
ftr-394	2230	20	purchased	purchase	VERB
ftr-394	2230	21	on	on	ADP
ftr-394	2230	22	the	the	DET
ftr-394	2230	23	open	open	ADJ
ftr-394	2230	24	market	market	NOUN
ftr-394	2230	25	3,500,000	3,500,000	NUM
ftr-394	2230	26	shares	share	NOUN
ftr-394	2230	27	of	of	ADP
ftr-394	2230	28	its	its	PRON
ftr-394	2230	29	parent	parent	NOUN
ftr-394	2230	30	’s	’s	PART
ftr-394	2230	31	(	(	PUNCT
ftr-394	2230	32	h.j	h.j	PROPN
ftr-394	2230	33	.	.	PROPN
ftr-394	2230	34	heinz	heinz	PROPN
ftr-394	2230	35	)	)	PUNCT
ftr-394	2230	36	stock	stock	NOUN
ftr-394	2230	37	with	with	ADP
ftr-394	2230	38	cash	cash	NOUN
ftr-394	2230	39	acquired	acquire	VERB
ftr-394	2230	40	from	from	ADP
ftr-394	2230	41	commercial	commercial	ADJ
ftr-394	2230	42	lenders	lender	NOUN
ftr-394	2230	43	.	.	PUNCT
ftr-394	2231	1	h.j	h.j	PROPN
ftr-394	2231	2	.	.	PROPN
ftr-394	2231	3	heinz	heinz	PROPN
ftr-394	2231	4	redeemed	redeem	VERB
ftr-394	2231	5	3,325,000	3,325,000	NUM
ftr-394	2231	6	of	of	ADP
ftr-394	2231	7	these	these	DET
ftr-394	2231	8	shares	share	NOUN
ftr-394	2231	9	giving	give	VERB
ftr-394	2231	10	hhc	hhc	PROPN
ftr-394	2231	11	a	a	DET
ftr-394	2231	12	subordinated	subordinated	ADJ
ftr-394	2231	13	zero	zero	NUM
ftr-394	2231	14	coupon	coupon	NOUN
ftr-394	2231	15	convertible	convertible	ADJ
ftr-394	2231	16	note	note	NOUN
ftr-394	2231	17	.	.	PUNCT
ftr-394	2232	1	h.j	h.j	PROPN
ftr-394	2232	2	.	.	PROPN
ftr-394	2232	3	heinz	heinz	PROPN
ftr-394	2232	4	and	and	CCONJ
ftr-394	2232	5	hhc	hhc	PROPN
ftr-394	2232	6	treated	treat	VERB
ftr-394	2232	7	the	the	DET
ftr-394	2232	8	transaction	transaction	NOUN
ftr-394	2232	9	as	as	ADP
ftr-394	2232	10	a	a	DET
ftr-394	2232	11	dividend	dividend	NOUN
ftr-394	2232	12	from	from	ADP
ftr-394	2232	13	h.j	h.j	PROPN
ftr-394	2232	14	.	.	PROPN
ftr-394	2232	15	heinz	heinz	PROPN
ftr-394	2232	16	to	to	ADP
ftr-394	2232	17	hcc	hcc	PROPN
ftr-394	2232	18	under	under	ADP
ftr-394	2232	19	§	§	PROPN
ftr-394	2232	20	§	§	PROPN
ftr-394	2232	21	301	301	NUM
ftr-394	2232	22	and	and	CCONJ
ftr-394	2232	23	302(d	302(d	NUM
ftr-394	2232	24	)	)	PUNCT
ftr-394	2232	25	.	.	PUNCT
ftr-394	2233	1	hcc	hcc	PROPN
ftr-394	2233	2	thus	thus	ADV
ftr-394	2233	3	asserted	assert	VERB
ftr-394	2233	4	that	that	SCONJ
ftr-394	2233	5	its	its	PRON
ftr-394	2233	6	basis	basis	NOUN
ftr-394	2233	7	in	in	ADP
ftr-394	2233	8	the	the	DET
ftr-394	2233	9	full	full	ADJ
ftr-394	2233	10	3,500,000	3,500,000	NUM
ftr-394	2233	11	shares	share	NOUN
ftr-394	2233	12	shifted	shift	VERB
ftr-394	2233	13	to	to	ADP
ftr-394	2233	14	its	its	PRON
ftr-394	2233	15	remaining	remain	VERB
ftr-394	2233	16	175,000	175,000	NUM
ftr-394	2233	17	h.j	h.j	PROPN
ftr-394	2233	18	.	.	PROPN
ftr-394	2233	19	heinz	heinz	PROPN
ftr-394	2233	20	shares	share	NOUN
ftr-394	2233	21	.	.	PUNCT
ftr-394	2234	1	thereafter	thereafter	ADV
ftr-394	2234	2	,	,	PUNCT
ftr-394	2234	3	hhc	hhc	PROPN
ftr-394	2234	4	sold	sell	VERB
ftr-394	2234	5	the	the	DET
ftr-394	2234	6	175,000	175,000	NUM
ftr-394	2234	7	shares	share	NOUN
ftr-394	2234	8	to	to	ADP
ftr-394	2234	9	an	an	DET
ftr-394	2234	10	unrelated	unrelated	ADJ
ftr-394	2234	11	party	party	NOUN
ftr-394	2234	12	claiming	claim	VERB
ftr-394	2234	13	a	a	DET
ftr-394	2234	14	$	$	SYM
ftr-394	2234	15	124	124	NUM
ftr-394	2234	16	million	million	NUM
ftr-394	2234	17	capital	capital	NOUN
ftr-394	2234	18	loss	loss	NOUN
ftr-394	2234	19	,	,	PUNCT
ftr-394	2234	20	which	which	PRON
ftr-394	2234	21	was	be	AUX
ftr-394	2234	22	reported	report	VERB
ftr-394	2234	23	on	on	ADP
ftr-394	2234	24	the	the	DET
ftr-394	2234	25	h.j	h.j	PROPN
ftr-394	2234	26	.	.	PROPN
ftr-394	2234	27	heinz	heinz	PROPN
ftr-394	2234	28	consolidated	consolidated	PROPN
ftr-394	2234	29	return	return	NOUN
ftr-394	2234	30	.	.	PUNCT
ftr-394	2235	1	at	at	ADP
ftr-394	2235	2	the	the	DET
ftr-394	2235	3	end	end	NOUN
ftr-394	2235	4	of	of	ADP
ftr-394	2235	5	three	three	NUM
ftr-394	2235	6	years	year	NOUN
ftr-394	2235	7	,	,	PUNCT
ftr-394	2235	8	hhc	hhc	PROPN
ftr-394	2235	9	converted	convert	VERB
ftr-394	2235	10	the	the	DET
ftr-394	2235	11	note	note	NOUN
ftr-394	2235	12	into	into	ADP
ftr-394	2235	13	h.j	h.j	PROPN
ftr-394	2235	14	.	.	PROPN
ftr-394	2235	15	heinz	heinz	PROPN
ftr-394	2235	16	stock	stock	PROPN
ftr-394	2235	17	.	.	PUNCT
ftr-394	2236	1	between	between	ADP
ftr-394	2236	2	the	the	DET
ftr-394	2236	3	times	time	NOUN
ftr-394	2236	4	it	it	PRON
ftr-394	2236	5	acquired	acquire	VERB
ftr-394	2236	6	the	the	DET
ftr-394	2236	7	note	note	NOUN
ftr-394	2236	8	and	and	CCONJ
ftr-394	2236	9	the	the	DET
ftr-394	2236	10	conversion	conversion	NOUN
ftr-394	2236	11	date	date	NOUN
ftr-394	2236	12	,	,	PUNCT
ftr-394	2236	13	the	the	DET
ftr-394	2236	14	price	price	NOUN
ftr-394	2236	15	of	of	ADP
ftr-394	2236	16	h.j	h.j	PROPN
ftr-394	2236	17	.	.	PROPN
ftr-394	2236	18	heinz	heinz	PROPN
ftr-394	2236	19	stock	stock	PROPN
ftr-394	2236	20	increased	increase	VERB
ftr-394	2236	21	from	from	ADP
ftr-394	2236	22	about	about	ADP
ftr-394	2236	23	$	$	SYM
ftr-394	2236	24	39	39	NUM
ftr-394	2236	25	820	820	NUM
ftr-394	2236	26	florida	florida	PROPN
ftr-394	2236	27	tax	tax	NOUN
ftr-394	2236	28	review	review	NOUN
ftr-394	2236	29	[	[	X
ftr-394	2236	30	vol	vol	NOUN
ftr-394	2236	31	.	.	PUNCT
ftr-394	2237	1	8	8	NUM
ftr-394	2237	2	:	:	SYM
ftr-394	2237	3	si	si	X
ftr-394	2237	4	to	to	ADP
ftr-394	2237	5	$	$	SYM
ftr-394	2237	6	83	83	NUM
ftr-394	2237	7	per	per	ADP
ftr-394	2237	8	share	share	NOUN
ftr-394	2237	9	.	.	PUNCT
ftr-394	2238	1	the	the	DET
ftr-394	2238	2	court	court	NOUN
ftr-394	2238	3	of	of	ADP
ftr-394	2238	4	federal	federal	ADJ
ftr-394	2238	5	claims	claim	NOUN
ftr-394	2238	6	(	(	PUNCT
ftr-394	2238	7	judge	judge	NOUN
ftr-394	2238	8	allegra	allegra	PROPN
ftr-394	2238	9	)	)	PUNCT
ftr-394	2238	10	found	find	VERB
ftr-394	2238	11	that	that	SCONJ
ftr-394	2238	12	hcc	hcc	PROPN
ftr-394	2238	13	possessed	possess	VERB
ftr-394	2238	14	the	the	DET
ftr-394	2238	15	benefits	benefit	NOUN
ftr-394	2238	16	and	and	CCONJ
ftr-394	2238	17	burdens	burden	NOUN
ftr-394	2238	18	of	of	ADP
ftr-394	2238	19	ownership	ownership	NOUN
ftr-394	2238	20	of	of	ADP
ftr-394	2238	21	the	the	DET
ftr-394	2238	22	h.j	h.j	PROPN
ftr-394	2238	23	.	.	PROPN
ftr-394	2238	24	heinz	heinz	PROPN
ftr-394	2238	25	stock	stock	NOUN
ftr-394	2238	26	and	and	CCONJ
ftr-394	2238	27	that	that	SCONJ
ftr-394	2238	28	its	its	PRON
ftr-394	2238	29	transfer	transfer	NOUN
ftr-394	2238	30	of	of	ADP
ftr-394	2238	31	the	the	DET
ftr-394	2238	32	stock	stock	NOUN
ftr-394	2238	33	to	to	ADP
ftr-394	2238	34	h.j	h.j	PROPN
ftr-394	2238	35	.	.	PROPN
ftr-394	2238	36	heinz	heinz	PROPN
ftr-394	2238	37	met	meet	VERB
ftr-394	2238	38	the	the	DET
ftr-394	2238	39	definition	definition	NOUN
ftr-394	2238	40	of	of	ADP
ftr-394	2238	41	a	a	DET
ftr-394	2238	42	redemption	redemption	NOUN
ftr-394	2238	43	under	under	ADP
ftr-394	2238	44	§	§	PROPN
ftr-394	2238	45	317(b	317(b	PROPN
ftr-394	2238	46	)	)	PUNCT
ftr-394	2238	47	.	.	PUNCT
ftr-394	2239	1	nonetheless	nonetheless	ADV
ftr-394	2239	2	,	,	PUNCT
ftr-394	2239	3	the	the	DET
ftr-394	2239	4	court	court	NOUN
ftr-394	2239	5	concluded	conclude	VERB
ftr-394	2239	6	that	that	SCONJ
ftr-394	2239	7	the	the	DET
ftr-394	2239	8	transaction	transaction	NOUN
ftr-394	2239	9	was	be	AUX
ftr-394	2239	10	a	a	DET
ftr-394	2239	11	sham	sham	NOUN
ftr-394	2239	12	because	because	SCONJ
ftr-394	2239	13	the	the	DET
ftr-394	2239	14	only	only	ADJ
ftr-394	2239	15	purpose	purpose	NOUN
ftr-394	2239	16	of	of	ADP
ftr-394	2239	17	the	the	DET
ftr-394	2239	18	transaction	transaction	NOUN
ftr-394	2239	19	was	be	AUX
ftr-394	2239	20	to	to	PART
ftr-394	2239	21	produce	produce	VERB
ftr-394	2239	22	a	a	DET
ftr-394	2239	23	capital	capital	NOUN
ftr-394	2239	24	loss	loss	NOUN
ftr-394	2239	25	to	to	PART
ftr-394	2239	26	wipe	wipe	VERB
ftr-394	2239	27	out	out	ADP
ftr-394	2239	28	capital	capital	NOUN
ftr-394	2239	29	gains	gain	NOUN
ftr-394	2239	30	realized	realize	VERB
ftr-394	2239	31	on	on	ADP
ftr-394	2239	32	another	another	DET
ftr-394	2239	33	transaction	transaction	NOUN
ftr-394	2239	34	,	,	PUNCT
ftr-394	2239	35	and	and	CCONJ
ftr-394	2239	36	the	the	DET
ftr-394	2239	37	transaction	transaction	NOUN
ftr-394	2239	38	had	have	VERB
ftr-394	2239	39	no	no	DET
ftr-394	2239	40	business	business	NOUN
ftr-394	2239	41	purpose	purpose	NOUN
ftr-394	2239	42	.	.	PUNCT
ftr-394	2240	1	the	the	DET
ftr-394	2240	2	court	court	NOUN
ftr-394	2240	3	also	also	ADV
ftr-394	2240	4	applied	apply	VERB
ftr-394	2240	5	the	the	DET
ftr-394	2240	6	step	step	NOUN
ftr-394	2240	7	transaction	transaction	NOUN
ftr-394	2240	8	doctrine	doctrine	NOUN
ftr-394	2240	9	to	to	PART
ftr-394	2240	10	disregard	disregard	VERB
ftr-394	2240	11	the	the	DET
ftr-394	2240	12	hcc	hcc	PROPN
ftr-394	2240	13	purchase	purchase	NOUN
ftr-394	2240	14	and	and	CCONJ
ftr-394	2240	15	redemption	redemption	NOUN
ftr-394	2240	16	of	of	ADP
ftr-394	2240	17	shares	share	NOUN
ftr-394	2240	18	.	.	PUNCT
ftr-394	2241	1	the	the	DET
ftr-394	2241	2	court	court	NOUN
ftr-394	2241	3	concluded	conclude	VERB
ftr-394	2241	4	:	:	PUNCT
ftr-394	2241	5	a	a	DET
ftr-394	2241	6	heinz	heinz	ADJ
ftr-394	2241	7	promotion	promotion	NOUN
ftr-394	2241	8	from	from	ADP
ftr-394	2241	9	the	the	DET
ftr-394	2241	10	late	late	ADJ
ftr-394	2241	11	1950s	1950	NOUN
ftr-394	2241	12	and	and	CCONJ
ftr-394	2241	13	early	early	ADJ
ftr-394	2241	14	1960s	1960	NOUN
ftr-394	2241	15	touted	tout	VERB
ftr-394	2241	16	its	its	PRON
ftr-394	2241	17	tomato	tomato	NOUN
ftr-394	2241	18	ketchup	ketchup	NOUN
ftr-394	2241	19	by	by	ADP
ftr-394	2241	20	stating	state	VERB
ftr-394	2241	21	“	"	PUNCT
ftr-394	2241	22	it	it	PRON
ftr-394	2241	23	’s	’	VERB
ftr-394	2241	24	red	red	ADJ
ftr-394	2241	25	magic	magic	ADJ
ftr-394	2241	26	time	time	NOUN
ftr-394	2241	27	!	!	PUNCT
ftr-394	2241	28	”	"	PUNCT
ftr-394	2242	1	but	but	CCONJ
ftr-394	2242	2	no	no	DET
ftr-394	2242	3	amount	amount	NOUN
ftr-394	2242	4	of	of	ADP
ftr-394	2242	5	magic	magic	NOUN
ftr-394	2242	6	,	,	PUNCT
ftr-394	2242	7	red	red	ADJ
ftr-394	2242	8	or	or	CCONJ
ftr-394	2242	9	otherwise	otherwise	ADV
ftr-394	2242	10	,	,	PUNCT
ftr-394	2242	11	can	can	AUX
ftr-394	2242	12	hide	hide	VERB
ftr-394	2242	13	the	the	DET
ftr-394	2242	14	meat	meat	NOUN
ftr-394	2242	15	of	of	ADP
ftr-394	2242	16	the	the	DET
ftr-394	2242	17	transactions	transaction	NOUN
ftr-394	2242	18	in	in	ADP
ftr-394	2242	19	question	question	NOUN
ftr-394	2242	20	,	,	PUNCT
ftr-394	2242	21	the	the	DET
ftr-394	2242	22	connective	connective	ADJ
ftr-394	2242	23	tissues	tissue	NOUN
ftr-394	2242	24	and	and	CCONJ
ftr-394	2242	25	gristle	gristle	NOUN
ftr-394	2242	26	of	of	ADP
ftr-394	2242	27	which	which	PRON
ftr-394	2242	28	have	have	AUX
ftr-394	2242	29	been	be	AUX
ftr-394	2242	30	revealed	reveal	VERB
ftr-394	2242	31	by	by	ADP
ftr-394	2242	32	the	the	DET
ftr-394	2242	33	multitined	multitine	VERB
ftr-394	2242	34	substance	substance	NOUN
ftr-394	2242	35	-	-	PUNCT
ftr-394	2242	36	over	over	ADP
ftr-394	2242	37	-	-	PUNCT
ftr-394	2242	38	form	form	NOUN
ftr-394	2242	39	doctrine	doctrine	NOUN
ftr-394	2242	40	.	.	PUNCT
ftr-394	2243	1	sans	san	NOUN
ftr-394	2243	2	sa	sa	PROPN
ftr-394	2243	3	sauce	sauce	PROPN
ftr-394	2243	4	,	,	PUNCT
ftr-394	2243	5	it	it	PRON
ftr-394	2243	6	becomes	become	VERB
ftr-394	2243	7	plain	plain	ADJ
ftr-394	2243	8	that	that	SCONJ
ftr-394	2243	9	plaintiffs	plaintiff	NOUN
ftr-394	2243	10	’	'	PUNCT
ftr-394	2243	11	transaction	transaction	NOUN
ftr-394	2243	12	simply	simply	ADV
ftr-394	2243	13	was	be	AUX
ftr-394	2243	14	not	not	PART
ftr-394	2243	15	“	"	PUNCT
ftr-394	2243	16	the	the	DET
ftr-394	2243	17	thing	thing	NOUN
ftr-394	2243	18	which	which	PRON
ftr-394	2243	19	the	the	DET
ftr-394	2243	20	statute	statute	NOUN
ftr-394	2243	21	intended	intend	VERB
ftr-394	2243	22	.	.	PUNCT
ftr-394	2243	23	”	"	PUNCT
ftr-394	2244	1	gregory	gregory	PROPN
ftr-394	2244	2	,	,	PUNCT
ftr-394	2244	3	293	293	NUM
ftr-394	2244	4	u.s	u.s	PROPN
ftr-394	2244	5	.	.	PROPN
ftr-394	2244	6	at	at	ADP
ftr-394	2244	7	469	469	NUM
ftr-394	2244	8	.	.	PROPN
ftr-394	2244	9	6	6	NUM
ftr-394	2244	10	.	.	X
ftr-394	2245	1	interest	interest	NOUN
ftr-394	2245	2	is	be	AUX
ftr-394	2245	3	suspended	suspend	VERB
ftr-394	2245	4	under	under	ADP
ftr-394	2245	5	§	§	PROPN
ftr-394	2245	6	6404(g	6404(g	NOUN
ftr-394	2245	7	)	)	PUNCT
ftr-394	2245	8	because	because	SCONJ
ftr-394	2245	9	of	of	ADP
ftr-394	2245	10	the	the	DET
ftr-394	2245	11	absence	absence	NOUN
ftr-394	2245	12	of	of	ADP
ftr-394	2245	13	fraud	fraud	NOUN
ftr-394	2245	14	.	.	PUNCT
ftr-394	2246	1	sala	sala	PROPN
ftr-394	2246	2	v.	v.	PROPN
ftr-394	2246	3	united	united	PROPN
ftr-394	2246	4	states	states	PROPN
ftr-394	2246	5	,	,	PUNCT
ftr-394	2246	6	99	99	NUM
ftr-394	2246	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2246	8	2007	2007	NUM
ftr-394	2246	9	-	-	SYM
ftr-394	2246	10	2551	2551	NUM
ftr-394	2246	11	(	(	PUNCT
ftr-394	2246	12	d.	d.	PROPN
ftr-394	2246	13	colo	colo	PROPN
ftr-394	2246	14	.	.	PUNCT
ftr-394	2247	1	5/1/07	5/1/07	NUM
ftr-394	2247	2	)	)	PUNCT
ftr-394	2247	3	.	.	PUNCT
ftr-394	2248	1	if	if	SCONJ
ftr-394	2248	2	an	an	DET
ftr-394	2248	3	individual	individual	ADJ
ftr-394	2248	4	files	file	VERB
ftr-394	2248	5	a	a	DET
ftr-394	2248	6	timely	timely	ADJ
ftr-394	2248	7	return	return	NOUN
ftr-394	2248	8	(	(	PUNCT
ftr-394	2248	9	including	include	VERB
ftr-394	2248	10	extensions	extension	NOUN
ftr-394	2248	11	)	)	PUNCT
ftr-394	2248	12	and	and	CCONJ
ftr-394	2248	13	the	the	DET
ftr-394	2248	14	irs	irs	PROPN
ftr-394	2248	15	has	have	AUX
ftr-394	2248	16	not	not	PART
ftr-394	2248	17	sent	send	VERB
ftr-394	2248	18	the	the	DET
ftr-394	2248	19	taxpayer	taxpayer	NOUN
ftr-394	2248	20	a	a	DET
ftr-394	2248	21	notice	notice	NOUN
ftr-394	2248	22	of	of	ADP
ftr-394	2248	23	additional	additional	ADJ
ftr-394	2248	24	liability	liability	NOUN
ftr-394	2248	25	(	(	PUNCT
ftr-394	2248	26	e.g.	e.g.	ADV
ftr-394	2248	27	,	,	PUNCT
ftr-394	2248	28	a	a	DET
ftr-394	2248	29	math	math	NOUN
ftr-394	2248	30	error	error	NOUN
ftr-394	2248	31	notice	notice	NOUN
ftr-394	2248	32	of	of	ADP
ftr-394	2248	33	deficiency	deficiency	NOUN
ftr-394	2248	34	)	)	PUNCT
ftr-394	2248	35	,	,	PUNCT
ftr-394	2248	36	including	include	VERB
ftr-394	2248	37	an	an	DET
ftr-394	2248	38	explanation	explanation	NOUN
ftr-394	2248	39	of	of	ADP
ftr-394	2248	40	the	the	DET
ftr-394	2248	41	basis	basis	NOUN
ftr-394	2248	42	for	for	ADP
ftr-394	2248	43	the	the	DET
ftr-394	2248	44	liability	liability	NOUN
ftr-394	2248	45	,	,	PUNCT
ftr-394	2248	46	within	within	ADP
ftr-394	2248	47	one	one	NUM
ftr-394	2248	48	year	year	NOUN
ftr-394	2248	49	following	follow	VERB
ftr-394	2248	50	the	the	DET
ftr-394	2248	51	later	later	NOUN
ftr-394	2248	52	of	of	ADP
ftr-394	2248	53	(	(	PUNCT
ftr-394	2248	54	1	1	X
ftr-394	2248	55	)	)	PUNCT
ftr-394	2248	56	the	the	DET
ftr-394	2248	57	due	due	ADJ
ftr-394	2248	58	date	date	NOUN
ftr-394	2248	59	of	of	ADP
ftr-394	2248	60	the	the	DET
ftr-394	2248	61	return	return	NOUN
ftr-394	2248	62	(	(	PUNCT
ftr-394	2248	63	without	without	ADP
ftr-394	2248	64	regard	regard	NOUN
ftr-394	2248	65	to	to	ADP
ftr-394	2248	66	extension	extension	NOUN
ftr-394	2248	67	)	)	PUNCT
ftr-394	2248	68	,	,	PUNCT
ftr-394	2248	69	or	or	CCONJ
ftr-394	2248	70	(	(	PUNCT
ftr-394	2248	71	2	2	X
ftr-394	2248	72	)	)	PUNCT
ftr-394	2248	73	the	the	DET
ftr-394	2248	74	date	date	NOUN
ftr-394	2248	75	on	on	ADP
ftr-394	2248	76	which	which	PRON
ftr-394	2248	77	the	the	DET
ftr-394	2248	78	taxpayer	taxpayer	NOUN
ftr-394	2248	79	filed	file	VERB
ftr-394	2248	80	the	the	DET
ftr-394	2248	81	return	return	NOUN
ftr-394	2248	82	,	,	PUNCT
ftr-394	2248	83	§	§	PROPN
ftr-394	2248	84	6404(g)(1	6404(g)(1	NOUN
ftr-394	2248	85	)	)	PUNCT
ftr-394	2248	86	suspends	suspend	VERB
ftr-394	2248	87	the	the	DET
ftr-394	2248	88	accrual	accrual	ADJ
ftr-394	2248	89	of	of	ADP
ftr-394	2248	90	interest	interest	NOUN
ftr-394	2248	91	for	for	ADP
ftr-394	2248	92	the	the	DET
ftr-394	2248	93	period	period	NOUN
ftr-394	2248	94	beginning	begin	VERB
ftr-394	2248	95	one	one	NUM
ftr-394	2248	96	year	year	NOUN
ftr-394	2248	97	after	after	ADP
ftr-394	2248	98	the	the	DET
ftr-394	2248	99	due	due	ADJ
ftr-394	2248	100	date	date	NOUN
ftr-394	2248	101	(	(	PUNCT
ftr-394	2248	102	or	or	CCONJ
ftr-394	2248	103	filing	filing	NOUN
ftr-394	2248	104	,	,	PUNCT
ftr-394	2248	105	if	if	SCONJ
ftr-394	2248	106	applicable	applicable	ADJ
ftr-394	2248	107	)	)	PUNCT
ftr-394	2248	108	of	of	ADP
ftr-394	2248	109	the	the	DET
ftr-394	2248	110	return	return	NOUN
ftr-394	2248	111	.	.	PUNCT
ftr-394	2249	1	interest	interest	NOUN
ftr-394	2249	2	resumes	resume	VERB
ftr-394	2249	3	running	run	VERB
ftr-394	2249	4	twenty	twenty	NUM
ftr-394	2249	5	-	-	PUNCT
ftr-394	2249	6	one	one	NUM
ftr-394	2249	7	days	day	NOUN
ftr-394	2249	8	after	after	SCONJ
ftr-394	2249	9	the	the	DET
ftr-394	2249	10	irs	irs	PROPN
ftr-394	2249	11	sends	send	VERB
ftr-394	2249	12	a	a	DET
ftr-394	2249	13	notice	notice	NOUN
ftr-394	2249	14	to	to	ADP
ftr-394	2249	15	the	the	DET
ftr-394	2249	16	taxpayer	taxpayer	NOUN
ftr-394	2249	17	.	.	PUNCT
ftr-394	2250	1	section	section	PROPN
ftr-394	2250	2	6404(g	6404(g	PROPN
ftr-394	2250	3	)	)	PUNCT
ftr-394	2250	4	does	do	AUX
ftr-394	2250	5	not	not	PART
ftr-394	2250	6	apply	apply	VERB
ftr-394	2250	7	at	at	ADV
ftr-394	2250	8	all	all	ADV
ftr-394	2250	9	if	if	SCONJ
ftr-394	2250	10	an	an	DET
ftr-394	2250	11	underpayment	underpayment	NOUN
ftr-394	2250	12	is	be	AUX
ftr-394	2250	13	due	due	ADJ
ftr-394	2250	14	to	to	ADP
ftr-394	2250	15	fraud	fraud	VERB
ftr-394	2250	16	.	.	PUNCT
ftr-394	2251	1	in	in	ADP
ftr-394	2251	2	this	this	DET
ftr-394	2251	3	case	case	NOUN
ftr-394	2251	4	,	,	PUNCT
ftr-394	2251	5	the	the	DET
ftr-394	2251	6	district	district	NOUN
ftr-394	2251	7	court	court	NOUN
ftr-394	2251	8	held	hold	VERB
ftr-394	2251	9	that	that	SCONJ
ftr-394	2251	10	the	the	DET
ftr-394	2251	11	fraud	fraud	NOUN
ftr-394	2251	12	exception	exception	NOUN
ftr-394	2251	13	to	to	ADP
ftr-394	2251	14	§	§	PROPN
ftr-394	2251	15	6404(g	6404(g	NOUN
ftr-394	2251	16	)	)	PUNCT
ftr-394	2251	17	does	do	AUX
ftr-394	2251	18	not	not	PART
ftr-394	2251	19	apply	apply	VERB
ftr-394	2251	20	to	to	ADP
ftr-394	2251	21	a	a	DET
ftr-394	2251	22	deficiency	deficiency	NOUN
ftr-394	2251	23	from	from	ADP
ftr-394	2251	24	a	a	DET
ftr-394	2251	25	tax	tax	NOUN
ftr-394	2251	26	shelter	shelter	NOUN
ftr-394	2251	27	transaction	transaction	NOUN
ftr-394	2251	28	(	(	PUNCT
ftr-394	2251	29	“	"	PUNCT
ftr-394	2251	30	baby	baby	NOUN
ftr-394	2251	31	boss	boss	NOUN
ftr-394	2251	32	”	"	PUNCT
ftr-394	2251	33	)	)	PUNCT
ftr-394	2251	34	that	that	PRON
ftr-394	2251	35	lacked	lack	VERB
ftr-394	2251	36	economic	economic	ADJ
ftr-394	2251	37	substance	substance	NOUN
ftr-394	2251	38	,	,	PUNCT
ftr-394	2251	39	unless	unless	SCONJ
ftr-394	2251	40	the	the	DET
ftr-394	2251	41	government	government	NOUN
ftr-394	2251	42	shows	show	VERB
ftr-394	2251	43	that	that	SCONJ
ftr-394	2251	44	the	the	DET
ftr-394	2251	45	taxpayer	taxpayer	NOUN
ftr-394	2251	46	engaged	engage	VERB
ftr-394	2251	47	in	in	ADP
ftr-394	2251	48	some	some	DET
ftr-394	2251	49	act	act	NOUN
ftr-394	2251	50	of	of	ADP
ftr-394	2251	51	concealment	concealment	NOUN
ftr-394	2251	52	or	or	CCONJ
ftr-394	2251	53	misrepresentation	misrepresentation	NOUN
ftr-394	2251	54	.	.	PUNCT
ftr-394	2252	1	even	even	ADV
ftr-394	2252	2	though	though	SCONJ
ftr-394	2252	3	the	the	DET
ftr-394	2252	4	taxpayer	taxpayer	NOUN
ftr-394	2252	5	entered	enter	VERB
ftr-394	2252	6	into	into	ADP
ftr-394	2252	7	the	the	DET
ftr-394	2252	8	transaction	transaction	NOUN
ftr-394	2252	9	knowing	know	VERB
ftr-394	2252	10	that	that	SCONJ
ftr-394	2252	11	it	it	PRON
ftr-394	2252	12	was	be	AUX
ftr-394	2252	13	a	a	DET
ftr-394	2252	14	listed	list	VERB
ftr-394	2252	15	transaction	transaction	NOUN
ftr-394	2252	16	(	(	PUNCT
ftr-394	2252	17	notice	notice	NOUN
ftr-394	2252	18	2000	2000	NUM
ftr-394	2252	19	-	-	SYM
ftr-394	2252	20	44	44	NUM
ftr-394	2252	21	)	)	PUNCT
ftr-394	2252	22	,	,	PUNCT
ftr-394	2252	23	and	and	CCONJ
ftr-394	2252	24	knowing	know	VERB
ftr-394	2252	25	that	that	SCONJ
ftr-394	2252	26	it	it	PRON
ftr-394	2252	27	would	would	AUX
ftr-394	2252	28	not	not	PART
ftr-394	2252	29	be	be	AUX
ftr-394	2252	30	registered	register	VERB
ftr-394	2252	31	with	with	ADP
ftr-394	2252	32	the	the	DET
ftr-394	2252	33	irs	irs	PROPN
ftr-394	2252	34	in	in	ADP
ftr-394	2252	35	order	order	NOUN
ftr-394	2252	36	to	to	PART
ftr-394	2252	37	conceal	conceal	VERB
ftr-394	2252	38	his	his	PRON
ftr-394	2252	39	participation	participation	NOUN
ftr-394	2252	40	,	,	PUNCT
ftr-394	2252	41	because	because	SCONJ
ftr-394	2252	42	taxpayer	taxpayer	NOUN
ftr-394	2252	43	relied	rely	VERB
ftr-394	2252	44	on	on	ADP
ftr-394	2252	45	a	a	DET
ftr-394	2252	46	“	"	PUNCT
ftr-394	2252	47	more	more	ADV
ftr-394	2252	48	likely	likely	ADJ
ftr-394	2252	49	than	than	ADP
ftr-394	2252	50	not	not	PART
ftr-394	2252	51	opinion	opinion	NOUN
ftr-394	2252	52	”	"	PUNCT
ftr-394	2252	53	by	by	ADP
ftr-394	2252	54	r.j	r.j	PROPN
ftr-394	2252	55	.	.	PROPN
ftr-394	2252	56	ruble	ruble	NOUN
ftr-394	2252	57	that	that	PRON
ftr-394	2252	58	the	the	DET
ftr-394	2252	59	tax	tax	NOUN
ftr-394	2252	60	results	result	NOUN
ftr-394	2252	61	of	of	ADP
ftr-394	2252	62	the	the	DET
ftr-394	2252	63	transaction	transaction	NOUN
ftr-394	2252	64	would	would	AUX
ftr-394	2252	65	be	be	AUX
ftr-394	2252	66	upheld	uphold	VERB
ftr-394	2252	67	,	,	PUNCT
ftr-394	2252	68	the	the	DET
ftr-394	2252	69	taxpayer	taxpayer	NOUN
ftr-394	2252	70	acted	act	VERB
ftr-394	2252	71	in	in	ADP
ftr-394	2252	72	good	good	ADJ
ftr-394	2252	73	faith	faith	NOUN
ftr-394	2252	74	and	and	CCONJ
ftr-394	2252	75	the	the	DET
ftr-394	2252	76	government	government	NOUN
ftr-394	2252	77	could	could	AUX
ftr-394	2252	78	not	not	PART
ftr-394	2252	79	prove	prove	VERB
ftr-394	2252	80	that	that	SCONJ
ftr-394	2252	81	the	the	DET
ftr-394	2252	82	taxpayer	taxpayer	NOUN
ftr-394	2252	83	had	have	VERB
ftr-394	2252	84	fraudulent	fraudulent	ADJ
ftr-394	2252	85	intent	intent	NOUN
ftr-394	2252	86	.	.	PUNCT
ftr-394	2253	1	summary	summary	NOUN
ftr-394	2253	2	judgment	judgment	NOUN
ftr-394	2253	3	was	be	AUX
ftr-394	2253	4	entered	enter	VERB
ftr-394	2253	5	for	for	ADP
ftr-394	2253	6	the	the	DET
ftr-394	2253	7	taxpayer	taxpayer	NOUN
ftr-394	2253	8	.	.	PUNCT
ftr-394	2254	1	2008	2008	NUM
ftr-394	2254	2	]	]	PUNCT
ftr-394	2254	3	recent	recent	ADJ
ftr-394	2254	4	developments	development	NOUN
ftr-394	2254	5	in	in	ADP
ftr-394	2254	6	federal	federal	ADJ
ftr-394	2254	7	income	income	NOUN
ftr-394	2254	8	taxation	taxation	NOUN
ftr-394	2254	9	821	821	NUM
ftr-394	2254	10	a.	a.	NOUN
ftr-394	2254	11	was	be	AUX
ftr-394	2254	12	it	it	PRON
ftr-394	2254	13	a	a	DET
ftr-394	2254	14	“	"	PUNCT
ftr-394	2254	15	qualified	qualified	ADJ
ftr-394	2254	16	amended	amend	VERB
ftr-394	2254	17	return	return	NOUN
ftr-394	2254	18	”	"	PUNCT
ftr-394	2254	19	?	?	PUNCT
ftr-394	2255	1	sala	sala	PROPN
ftr-394	2255	2	v.	v.	PROPN
ftr-394	2255	3	united	united	PROPN
ftr-394	2255	4	states	states	PROPN
ftr-394	2255	5	,	,	PUNCT
ftr-394	2255	6	99	99	NUM
ftr-394	2255	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2255	8	2007	2007	NUM
ftr-394	2255	9	-	-	SYM
ftr-394	2255	10	1709	1709	NUM
ftr-394	2255	11	(	(	PUNCT
ftr-394	2255	12	d.	d.	PROPN
ftr-394	2255	13	colo	colo	PROPN
ftr-394	2255	14	.	.	PUNCT
ftr-394	2256	1	5/30/07	5/30/07	NUM
ftr-394	2256	2	)	)	PUNCT
ftr-394	2256	3	.	.	PUNCT
ftr-394	2257	1	on	on	ADP
ftr-394	2257	2	plaintiff	plaintiff	PROPN
ftr-394	2257	3	’s	’s	PART
ftr-394	2257	4	motion	motion	NOUN
ftr-394	2257	5	for	for	ADP
ftr-394	2257	6	partial	partial	ADJ
ftr-394	2257	7	summary	summary	NOUN
ftr-394	2257	8	judgment	judgment	NOUN
ftr-394	2257	9	,	,	PUNCT
ftr-394	2257	10	judge	judge	PROPN
ftr-394	2257	11	babcock	babcock	PROPN
ftr-394	2257	12	held	hold	VERB
ftr-394	2257	13	that	that	SCONJ
ftr-394	2257	14	the	the	DET
ftr-394	2257	15	amended	amend	VERB
ftr-394	2257	16	2000	2000	NUM
ftr-394	2257	17	return	return	NOUN
ftr-394	2257	18	filed	file	VERB
ftr-394	2257	19	by	by	ADP
ftr-394	2257	20	sala	sala	PROPN
ftr-394	2257	21	on	on	ADP
ftr-394	2257	22	11/18/03	11/18/03	PROPN
ftr-394	2257	23	was	be	AUX
ftr-394	2257	24	possibly	possibly	ADV
ftr-394	2257	25	not	not	PART
ftr-394	2257	26	a	a	DET
ftr-394	2257	27	“	"	PUNCT
ftr-394	2257	28	qualified	qualified	ADJ
ftr-394	2257	29	amended	amend	VERB
ftr-394	2257	30	return	return	NOUN
ftr-394	2257	31	”	"	PUNCT
ftr-394	2257	32	because	because	SCONJ
ftr-394	2257	33	the	the	DET
ftr-394	2257	34	date	date	NOUN
ftr-394	2257	35	that	that	PRON
ftr-394	2257	36	the	the	DET
ftr-394	2257	37	irs	irs	PROPN
ftr-394	2257	38	notified	notify	VERB
ftr-394	2257	39	kpmg	kpmg	PROPN
ftr-394	2257	40	that	that	SCONJ
ftr-394	2257	41	it	it	PRON
ftr-394	2257	42	was	be	AUX
ftr-394	2257	43	under	under	ADP
ftr-394	2257	44	a	a	DET
ftr-394	2257	45	§	§	PROPN
ftr-394	2257	46	6700	6700	NUM
ftr-394	2257	47	examination	examination	NOUN
ftr-394	2257	48	was	be	AUX
ftr-394	2257	49	10/17/03	10/17/03	PROPN
ftr-394	2257	50	.	.	PUNCT
ftr-394	2258	1	the	the	DET
ftr-394	2258	2	resolution	resolution	NOUN
ftr-394	2258	3	of	of	ADP
ftr-394	2258	4	this	this	DET
ftr-394	2258	5	issue	issue	NOUN
ftr-394	2258	6	depends	depend	VERB
ftr-394	2258	7	upon	upon	SCONJ
ftr-394	2258	8	the	the	DET
ftr-394	2258	9	scope	scope	NOUN
ftr-394	2258	10	of	of	ADP
ftr-394	2258	11	the	the	DET
ftr-394	2258	12	§	§	PROPN
ftr-394	2258	13	6700	6700	NUM
ftr-394	2258	14	examination	examination	NOUN
ftr-394	2258	15	at	at	ADP
ftr-394	2258	16	the	the	DET
ftr-394	2258	17	time	time	NOUN
ftr-394	2258	18	the	the	DET
ftr-394	2258	19	amended	amend	VERB
ftr-394	2258	20	return	return	NOUN
ftr-394	2258	21	was	be	AUX
ftr-394	2258	22	filed	file	VERB
ftr-394	2258	23	,	,	PUNCT
ftr-394	2258	24	and	and	CCONJ
ftr-394	2258	25	an	an	DET
ftr-394	2258	26	issue	issue	NOUN
ftr-394	2258	27	of	of	ADP
ftr-394	2258	28	fact	fact	NOUN
ftr-394	2258	29	exists	exist	VERB
ftr-394	2258	30	that	that	PRON
ftr-394	2258	31	would	would	AUX
ftr-394	2258	32	preclude	preclude	VERB
ftr-394	2258	33	summary	summary	NOUN
ftr-394	2258	34	judgment	judgment	NOUN
ftr-394	2258	35	.	.	PUNCT
ftr-394	2259	1	the	the	DET
ftr-394	2259	2	court	court	NOUN
ftr-394	2259	3	refused	refuse	VERB
ftr-394	2259	4	to	to	PART
ftr-394	2259	5	stay	stay	VERB
ftr-394	2259	6	the	the	DET
ftr-394	2259	7	case	case	NOUN
ftr-394	2259	8	pending	pende	VERB
ftr-394	2259	9	the	the	DET
ftr-394	2259	10	availability	availability	NOUN
ftr-394	2259	11	of	of	ADP
ftr-394	2259	12	testimony	testimony	NOUN
ftr-394	2259	13	from	from	ADP
ftr-394	2259	14	sala	sala	PROPN
ftr-394	2259	15	’s	’s	PART
ftr-394	2259	16	kpmg	kpmg	PROPN
ftr-394	2259	17	accountant	accountant	PROPN
ftr-394	2259	18	,	,	PUNCT
ftr-394	2259	19	tracie	tracie	PROPN
ftr-394	2259	20	henderson	henderson	PROPN
ftr-394	2259	21	,	,	PUNCT
ftr-394	2259	22	and	and	CCONJ
ftr-394	2259	23	from	from	ADP
ftr-394	2259	24	r.j	r.j	PROPN
ftr-394	2259	25	.	.	PROPN
ftr-394	2259	26	ruble	ruble	NOUN
ftr-394	2259	27	,	,	PUNCT
ftr-394	2259	28	both	both	PRON
ftr-394	2259	29	of	of	ADP
ftr-394	2259	30	whom	whom	PRON
ftr-394	2259	31	indicated	indicate	VERB
ftr-394	2259	32	they	they	PRON
ftr-394	2259	33	would	would	AUX
ftr-394	2259	34	invoke	invoke	VERB
ftr-394	2259	35	their	their	PRON
ftr-394	2259	36	fifth	fifth	ADJ
ftr-394	2259	37	amendment	amendment	NOUN
ftr-394	2259	38	rights	right	NOUN
ftr-394	2259	39	,	,	PUNCT
ftr-394	2259	40	because	because	SCONJ
ftr-394	2259	41	the	the	DET
ftr-394	2259	42	delay	delay	NOUN
ftr-394	2259	43	would	would	AUX
ftr-394	2259	44	be	be	AUX
ftr-394	2259	45	substantial	substantial	ADJ
ftr-394	2259	46	and	and	CCONJ
ftr-394	2259	47	would	would	AUX
ftr-394	2259	48	prejudice	prejudice	VERB
ftr-394	2259	49	sala	sala	PROPN
ftr-394	2259	50	.	.	PUNCT
ftr-394	2260	1	b.	b.	PROPN
ftr-394	2260	2	sala	sala	PROPN
ftr-394	2260	3	v.	v.	PROPN
ftr-394	2260	4	united	united	PROPN
ftr-394	2260	5	states	states	PROPN
ftr-394	2260	6	,	,	PUNCT
ftr-394	2260	7	100	100	NUM
ftr-394	2260	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2260	9	20075097	20075097	NUM
ftr-394	2260	10	(	(	PUNCT
ftr-394	2260	11	d.	d.	PROPN
ftr-394	2260	12	colo	colo	PROPN
ftr-394	2260	13	.	.	PUNCT
ftr-394	2261	1	7/3/07	7/3/07	NUM
ftr-394	2261	2	)	)	PUNCT
ftr-394	2261	3	.	.	PUNCT
ftr-394	2262	1	judge	judge	PROPN
ftr-394	2262	2	babcock	babcock	PROPN
ftr-394	2262	3	reiterated	reiterate	VERB
ftr-394	2262	4	his	his	PRON
ftr-394	2262	5	holding	holding	NOUN
ftr-394	2262	6	that	that	SCONJ
ftr-394	2262	7	there	there	PRON
ftr-394	2262	8	is	be	VERB
ftr-394	2262	9	an	an	DET
ftr-394	2262	10	issue	issue	NOUN
ftr-394	2262	11	of	of	ADP
ftr-394	2262	12	fact	fact	NOUN
ftr-394	2262	13	as	as	ADP
ftr-394	2262	14	to	to	ADP
ftr-394	2262	15	whether	whether	SCONJ
ftr-394	2262	16	the	the	DET
ftr-394	2262	17	11/18/03	11/18/03	PROPN
ftr-394	2262	18	amended	amend	VERB
ftr-394	2262	19	return	return	NOUN
ftr-394	2262	20	was	be	AUX
ftr-394	2262	21	a	a	DET
ftr-394	2262	22	qualified	qualified	ADJ
ftr-394	2262	23	amended	amend	VERB
ftr-394	2262	24	return	return	NOUN
ftr-394	2262	25	.	.	PUNCT
ftr-394	2263	1	7	7	X
ftr-394	2263	2	.	.	X
ftr-394	2263	3	the	the	DET
ftr-394	2263	4	court	court	NOUN
ftr-394	2263	5	of	of	ADP
ftr-394	2263	6	federal	federal	ADJ
ftr-394	2263	7	claims	claim	NOUN
ftr-394	2263	8	follows	follow	VERB
ftr-394	2263	9	coltec	coltec	ADJ
ftr-394	2263	10	on	on	ADP
ftr-394	2263	11	the	the	DET
ftr-394	2263	12	economic	economic	ADJ
ftr-394	2263	13	substance	substance	NOUN
ftr-394	2263	14	issue	issue	NOUN
ftr-394	2263	15	.	.	PUNCT
ftr-394	2264	1	jade	jade	PROPN
ftr-394	2264	2	trading	trading	PROPN
ftr-394	2264	3	llc	llc	PROPN
ftr-394	2264	4	v.	v.	PROPN
ftr-394	2264	5	united	united	PROPN
ftr-394	2264	6	states	states	PROPN
ftr-394	2264	7	,	,	PUNCT
ftr-394	2264	8	80	80	NUM
ftr-394	2264	9	fed	feed	VERB
ftr-394	2264	10	.	.	PUNCT
ftr-394	2265	1	cl	cl	NOUN
ftr-394	2265	2	.	.	PUNCT
ftr-394	2266	1	11	11	NUM
ftr-394	2266	2	(	(	PUNCT
ftr-394	2266	3	12/21/07	12/21/07	NUM
ftr-394	2266	4	)	)	PUNCT
ftr-394	2266	5	.	.	PUNCT
ftr-394	2267	1	the	the	DET
ftr-394	2267	2	court	court	NOUN
ftr-394	2267	3	of	of	ADP
ftr-394	2267	4	federal	federal	ADJ
ftr-394	2267	5	claims	claim	NOUN
ftr-394	2267	6	(	(	PUNCT
ftr-394	2267	7	judge	judge	PROPN
ftr-394	2267	8	williams	williams	PROPN
ftr-394	2267	9	)	)	PUNCT
ftr-394	2267	10	held	hold	VERB
ftr-394	2267	11	that	that	SCONJ
ftr-394	2267	12	,	,	PUNCT
ftr-394	2267	13	although	although	SCONJ
ftr-394	2267	14	they	they	PRON
ftr-394	2267	15	literally	literally	ADV
ftr-394	2267	16	complied	comply	VERB
ftr-394	2267	17	with	with	ADP
ftr-394	2267	18	the	the	DET
ftr-394	2267	19	code	code	NOUN
ftr-394	2267	20	,	,	PUNCT
ftr-394	2267	21	digital	digital	ADJ
ftr-394	2267	22	options	option	NOUN
ftr-394	2267	23	spread	spread	VERB
ftr-394	2267	24	transactions	transaction	NOUN
ftr-394	2267	25	lacked	lack	VERB
ftr-394	2267	26	economic	economic	ADJ
ftr-394	2267	27	substance	substance	NOUN
ftr-394	2267	28	.	.	PUNCT
ftr-394	2268	1	she	she	PRON
ftr-394	2268	2	relied	rely	VERB
ftr-394	2268	3	upon	upon	SCONJ
ftr-394	2268	4	coltec	coltec	ADJ
ftr-394	2268	5	industries	industry	NOUN
ftr-394	2268	6	,	,	PUNCT
ftr-394	2268	7	inc	inc	PROPN
ftr-394	2268	8	.	.	PROPN
ftr-394	2269	1	v.	v.	PROPN
ftr-394	2269	2	united	united	PROPN
ftr-394	2269	3	states	states	PROPN
ftr-394	2269	4	,	,	PUNCT
ftr-394	2270	1	454	454	NUM
ftr-394	2270	2	f.3d	f.3d	NUM
ftr-394	2270	3	1340	1340	NUM
ftr-394	2270	4	(	(	PUNCT
ftr-394	2270	5	fed	fed	PROPN
ftr-394	2270	6	.	.	PUNCT
ftr-394	2270	7	cir	cir	PROPN
ftr-394	2270	8	.	.	PUNCT
ftr-394	2270	9	2006	2006	NUM
ftr-394	2270	10	)	)	PUNCT
ftr-394	2270	11	,	,	PUNCT
ftr-394	2270	12	to	to	PART
ftr-394	2270	13	reach	reach	VERB
ftr-394	2270	14	that	that	DET
ftr-394	2270	15	conclusion	conclusion	NOUN
ftr-394	2270	16	.	.	PUNCT
ftr-394	2271	1	judge	judge	PROPN
ftr-394	2271	2	williams	williams	PROPN
ftr-394	2271	3	stated	state	VERB
ftr-394	2271	4	,	,	PUNCT
ftr-394	2271	5	in	in	ADP
ftr-394	2271	6	sum	sum	NOUN
ftr-394	2271	7	,	,	PUNCT
ftr-394	2271	8	this	this	DET
ftr-394	2271	9	transaction	transaction	NOUN
ftr-394	2271	10	’s	’	VERB
ftr-394	2271	11	fictional	fictional	ADJ
ftr-394	2271	12	loss	loss	NOUN
ftr-394	2271	13	,	,	PUNCT
ftr-394	2271	14	inability	inability	NOUN
ftr-394	2271	15	to	to	PART
ftr-394	2271	16	realize	realize	VERB
ftr-394	2271	17	a	a	DET
ftr-394	2271	18	profit	profit	NOUN
ftr-394	2271	19	,	,	PUNCT
ftr-394	2271	20	lack	lack	NOUN
ftr-394	2271	21	of	of	ADP
ftr-394	2271	22	investment	investment	NOUN
ftr-394	2271	23	character	character	NOUN
ftr-394	2271	24	,	,	PUNCT
ftr-394	2271	25	meaningless	meaningless	ADJ
ftr-394	2271	26	inclusion	inclusion	NOUN
ftr-394	2271	27	in	in	ADP
ftr-394	2271	28	a	a	DET
ftr-394	2271	29	partnership	partnership	NOUN
ftr-394	2271	30	,	,	PUNCT
ftr-394	2271	31	and	and	CCONJ
ftr-394	2271	32	disproportionate	disproportionate	ADJ
ftr-394	2271	33	tax	tax	NOUN
ftr-394	2271	34	advantage	advantage	NOUN
ftr-394	2271	35	as	as	SCONJ
ftr-394	2271	36	compared	compare	VERB
ftr-394	2271	37	to	to	ADP
ftr-394	2271	38	the	the	DET
ftr-394	2271	39	amount	amount	NOUN
ftr-394	2271	40	invested	invest	VERB
ftr-394	2271	41	and	and	CCONJ
ftr-394	2271	42	potential	potential	ADJ
ftr-394	2271	43	return	return	NOUN
ftr-394	2271	44	,	,	PUNCT
ftr-394	2271	45	compel	compel	VERB
ftr-394	2271	46	a	a	DET
ftr-394	2271	47	conclusion	conclusion	NOUN
ftr-394	2271	48	that	that	SCONJ
ftr-394	2271	49	the	the	DET
ftr-394	2271	50	spread	spread	ADJ
ftr-394	2271	51	transaction	transaction	NOUN
ftr-394	2271	52	objectively	objectively	ADV
ftr-394	2271	53	lacked	lack	VERB
ftr-394	2271	54	economic	economic	ADJ
ftr-394	2271	55	substance	substance	NOUN
ftr-394	2271	56	.	.	PUNCT
ftr-394	2272	1	•	•	NUM
ftr-394	2272	2	the	the	DET
ftr-394	2272	3	20	20	NUM
ftr-394	2272	4	percent	percent	NOUN
ftr-394	2272	5	and	and	CCONJ
ftr-394	2272	6	40	40	NUM
ftr-394	2272	7	percent	percent	NOUN
ftr-394	2272	8	penalties	penalty	NOUN
ftr-394	2272	9	were	be	AUX
ftr-394	2272	10	applied	apply	VERB
ftr-394	2272	11	although	although	SCONJ
ftr-394	2272	12	the	the	DET
ftr-394	2272	13	§	§	PROPN
ftr-394	2272	14	6664	6664	NUM
ftr-394	2272	15	reasonable	reasonable	ADJ
ftr-394	2272	16	cause	cause	NOUN
ftr-394	2272	17	exception	exception	NOUN
ftr-394	2272	18	issue	issue	NOUN
ftr-394	2272	19	was	be	AUX
ftr-394	2272	20	postponed	postpone	VERB
ftr-394	2272	21	to	to	ADP
ftr-394	2272	22	possible	possible	ADJ
ftr-394	2272	23	partner	partner	NOUN
ftr-394	2272	24	-	-	PUNCT
ftr-394	2272	25	level	level	NOUN
ftr-394	2272	26	proceedings	proceeding	NOUN
ftr-394	2272	27	.	.	PUNCT
ftr-394	2273	1	b.	b.	PROPN
ftr-394	2273	2	identified	identify	VERB
ftr-394	2273	3	“	"	PUNCT
ftr-394	2273	4	tax	tax	NOUN
ftr-394	2273	5	avoidance	avoidance	NOUN
ftr-394	2273	6	transactions	transaction	NOUN
ftr-394	2273	7	.	.	PUNCT
ftr-394	2273	8	”	"	PUNCT
ftr-394	2274	1	1	1	NUM
ftr-394	2274	2	.	.	PUNCT
ftr-394	2274	3	loss	loss	NOUN
ftr-394	2274	4	importation	importation	NOUN
ftr-394	2274	5	transactions	transaction	NOUN
ftr-394	2274	6	are	be	AUX
ftr-394	2274	7	listed	list	VERB
ftr-394	2274	8	tax	tax	NOUN
ftr-394	2274	9	avoidance	avoidance	NOUN
ftr-394	2274	10	transactions	transaction	NOUN
ftr-394	2274	11	.	.	PUNCT
ftr-394	2275	1	notice	notice	VERB
ftr-394	2275	2	2007	2007	NUM
ftr-394	2275	3	-	-	SYM
ftr-394	2275	4	57	57	NUM
ftr-394	2275	5	,	,	PUNCT
ftr-394	2275	6	2007	2007	NUM
ftr-394	2275	7	-	-	SYM
ftr-394	2275	8	29	29	NUM
ftr-394	2275	9	i.r.b	i.r.b	NOUN
ftr-394	2275	10	.	.	PUNCT
ftr-394	2276	1	87	87	NUM
ftr-394	2276	2	(	(	PUNCT
ftr-394	2276	3	7/16/07	7/16/07	PROPN
ftr-394	2276	4	)	)	PUNCT
ftr-394	2276	5	.	.	PUNCT
ftr-394	2277	1	listed	list	VERB
ftr-394	2277	2	transactions	transaction	NOUN
ftr-394	2277	3	include	include	VERB
ftr-394	2277	4	loss	loss	NOUN
ftr-394	2277	5	importation	importation	NOUN
ftr-394	2277	6	by	by	ADP
ftr-394	2277	7	a	a	DET
ftr-394	2277	8	subchapter	subchapter	NOUN
ftr-394	2277	9	s	s	PART
ftr-394	2277	10	corporation	corporation	NOUN
ftr-394	2277	11	that	that	PRON
ftr-394	2277	12	acquires	acquire	VERB
ftr-394	2277	13	a	a	DET
ftr-394	2277	14	foreign	foreign	ADJ
ftr-394	2277	15	entity	entity	NOUN
ftr-394	2277	16	classified	classify	VERB
ftr-394	2277	17	as	as	ADP
ftr-394	2277	18	a	a	DET
ftr-394	2277	19	corporation	corporation	NOUN
ftr-394	2277	20	.	.	PUNCT
ftr-394	2278	1	the	the	DET
ftr-394	2278	2	foreign	foreign	ADJ
ftr-394	2278	3	entity	entity	NOUN
ftr-394	2278	4	822	822	NUM
ftr-394	2278	5	florida	florida	PROPN
ftr-394	2278	6	tax	tax	NOUN
ftr-394	2278	7	review	review	NOUN
ftr-394	2278	8	[	[	X
ftr-394	2278	9	vol	vol	NOUN
ftr-394	2278	10	.	.	PUNCT
ftr-394	2278	11	8	8	NUM
ftr-394	2278	12	:	:	PUNCT
ftr-394	2278	13	si	si	X
ftr-394	2278	14	engages	engage	VERB
ftr-394	2278	15	in	in	ADP
ftr-394	2278	16	offsetting	offset	VERB
ftr-394	2278	17	positions	position	NOUN
ftr-394	2278	18	in	in	ADP
ftr-394	2278	19	foreign	foreign	ADJ
ftr-394	2278	20	currency	currency	NOUN
ftr-394	2278	21	.	.	PUNCT
ftr-394	2279	1	after	after	SCONJ
ftr-394	2279	2	the	the	DET
ftr-394	2279	3	gain	gain	NOUN
ftr-394	2279	4	is	be	AUX
ftr-394	2279	5	recognized	recognize	VERB
ftr-394	2279	6	,	,	PUNCT
ftr-394	2279	7	the	the	DET
ftr-394	2279	8	foreign	foreign	ADJ
ftr-394	2279	9	entity	entity	NOUN
ftr-394	2279	10	elects	elect	NOUN
ftr-394	2279	11	to	to	PART
ftr-394	2279	12	be	be	AUX
ftr-394	2279	13	treated	treat	VERB
ftr-394	2279	14	as	as	ADP
ftr-394	2279	15	a	a	DET
ftr-394	2279	16	disregarded	disregarded	ADJ
ftr-394	2279	17	entity	entity	NOUN
ftr-394	2279	18	preserving	preserve	VERB
ftr-394	2279	19	the	the	DET
ftr-394	2279	20	loss	loss	NOUN
ftr-394	2279	21	side	side	NOUN
ftr-394	2279	22	of	of	ADP
ftr-394	2279	23	the	the	DET
ftr-394	2279	24	transactions	transaction	NOUN
ftr-394	2279	25	for	for	ADP
ftr-394	2279	26	the	the	DET
ftr-394	2279	27	s	s	PROPN
ftr-394	2279	28	corporation	corporation	NOUN
ftr-394	2279	29	.	.	PUNCT
ftr-394	2280	1	2	2	X
ftr-394	2280	2	.	.	X
ftr-394	2280	3	disclosure	disclosure	NOUN
ftr-394	2280	4	and	and	CCONJ
ftr-394	2280	5	list	list	NOUN
ftr-394	2280	6	maintenance	maintenance	NOUN
ftr-394	2280	7	regulations	regulation	NOUN
ftr-394	2280	8	.	.	PUNCT
ftr-394	2281	1	t.d	t.d	PROPN
ftr-394	2281	2	.	.	PROPN
ftr-394	2281	3	9295	9295	NUM
ftr-394	2281	4	,	,	PUNCT
ftr-394	2281	5	ajca	ajca	VERB
ftr-394	2281	6	modifications	modification	NOUN
ftr-394	2281	7	to	to	ADP
ftr-394	2281	8	the	the	DET
ftr-394	2281	9	section	section	NOUN
ftr-394	2281	10	6011	6011	NUM
ftr-394	2281	11	,	,	PUNCT
ftr-394	2281	12	6111	6111	NUM
ftr-394	2281	13	,	,	PUNCT
ftr-394	2281	14	and	and	CCONJ
ftr-394	2281	15	6112	6112	NUM
ftr-394	2281	16	regulations	regulation	NOUN
ftr-394	2281	17	,	,	PUNCT
ftr-394	2281	18	71	71	NUM
ftr-394	2281	19	f.r	f.r	NOUN
ftr-394	2281	20	.	.	NOUN
ftr-394	2281	21	64458	64458	NUM
ftr-394	2281	22	(	(	PUNCT
ftr-394	2281	23	11/2/06	11/2/06	NUM
ftr-394	2281	24	)	)	PUNCT
ftr-394	2281	25	.	.	PUNCT
ftr-394	2282	1	these	these	DET
ftr-394	2282	2	final	final	ADJ
ftr-394	2282	3	and	and	CCONJ
ftr-394	2282	4	temporary	temporary	ADJ
ftr-394	2282	5	regulations	regulation	NOUN
ftr-394	2282	6	are	be	AUX
ftr-394	2282	7	part	part	NOUN
ftr-394	2282	8	of	of	ADP
ftr-394	2282	9	a	a	DET
ftr-394	2282	10	package	package	NOUN
ftr-394	2282	11	of	of	ADP
ftr-394	2282	12	four	four	NUM
ftr-394	2282	13	regulations	regulation	NOUN
ftr-394	2282	14	and	and	CCONJ
ftr-394	2282	15	proposed	propose	VERB
ftr-394	2282	16	regulations	regulation	NOUN
ftr-394	2282	17	that	that	PRON
ftr-394	2282	18	modify	modify	VERB
ftr-394	2282	19	the	the	DET
ftr-394	2282	20	rules	rule	NOUN
ftr-394	2282	21	for	for	ADP
ftr-394	2282	22	disclosing	disclose	VERB
ftr-394	2282	23	reportable	reportable	ADJ
ftr-394	2282	24	transactions	transaction	NOUN
ftr-394	2282	25	and	and	CCONJ
ftr-394	2282	26	list	list	NOUN
ftr-394	2282	27	maintenance	maintenance	NOUN
ftr-394	2282	28	requirements	requirement	NOUN
ftr-394	2282	29	following	follow	VERB
ftr-394	2282	30	the	the	DET
ftr-394	2282	31	enactment	enactment	NOUN
ftr-394	2282	32	of	of	ADP
ftr-394	2282	33	the	the	DET
ftr-394	2282	34	jobs	job	NOUN
ftr-394	2282	35	act	act	NOUN
ftr-394	2282	36	of	of	ADP
ftr-394	2282	37	2004	2004	NUM
ftr-394	2282	38	.	.	PUNCT
ftr-394	2283	1	a.	a.	NOUN
ftr-394	2283	2	“	"	PUNCT
ftr-394	2283	3	transactions	transaction	NOUN
ftr-394	2283	4	of	of	ADP
ftr-394	2283	5	interest	interest	NOUN
ftr-394	2283	6	”	"	PUNCT
ftr-394	2283	7	reg-10303805	reg-10303805	NOUN
ftr-394	2283	8	,	,	PUNCT
ftr-394	2283	9	ajca	ajca	VERB
ftr-394	2283	10	modifications	modification	NOUN
ftr-394	2283	11	to	to	ADP
ftr-394	2283	12	the	the	DET
ftr-394	2283	13	section	section	NOUN
ftr-394	2283	14	6011	6011	NUM
ftr-394	2283	15	regulations	regulation	NOUN
ftr-394	2283	16	,	,	PUNCT
ftr-394	2283	17	71	71	NUM
ftr-394	2283	18	f.r	f.r	NOUN
ftr-394	2283	19	.	.	PROPN
ftr-394	2283	20	64488	64488	NUM
ftr-394	2283	21	(	(	PUNCT
ftr-394	2283	22	11/2/06	11/2/06	NUM
ftr-394	2283	23	)	)	PUNCT
ftr-394	2283	24	.	.	PUNCT
ftr-394	2284	1	these	these	DET
ftr-394	2284	2	proposed	propose	VERB
ftr-394	2284	3	regulations	regulation	NOUN
ftr-394	2284	4	modify	modify	VERB
ftr-394	2284	5	the	the	DET
ftr-394	2284	6	rules	rule	NOUN
ftr-394	2284	7	on	on	ADP
ftr-394	2284	8	the	the	DET
ftr-394	2284	9	disclosure	disclosure	NOUN
ftr-394	2284	10	of	of	ADP
ftr-394	2284	11	reportable	reportable	ADJ
ftr-394	2284	12	transactions	transaction	NOUN
ftr-394	2284	13	.	.	PUNCT
ftr-394	2285	1	they	they	PRON
ftr-394	2285	2	also	also	ADV
ftr-394	2285	3	eliminate	eliminate	VERB
ftr-394	2285	4	the	the	DET
ftr-394	2285	5	special	special	ADJ
ftr-394	2285	6	rule	rule	NOUN
ftr-394	2285	7	for	for	ADP
ftr-394	2285	8	lease	lease	NOUN
ftr-394	2285	9	transactions	transaction	NOUN
ftr-394	2285	10	,	,	PUNCT
ftr-394	2285	11	making	make	VERB
ftr-394	2285	12	those	those	DET
ftr-394	2285	13	transactions	transaction	NOUN
ftr-394	2285	14	subject	subject	ADJ
ftr-394	2285	15	to	to	ADP
ftr-394	2285	16	the	the	DET
ftr-394	2285	17	same	same	ADJ
ftr-394	2285	18	disclosure	disclosure	NOUN
ftr-394	2285	19	rules	rule	NOUN
ftr-394	2285	20	as	as	ADP
ftr-394	2285	21	other	other	ADJ
ftr-394	2285	22	transactions	transaction	NOUN
ftr-394	2285	23	.	.	PUNCT
ftr-394	2286	1	these	these	DET
ftr-394	2286	2	proposed	propose	VERB
ftr-394	2286	3	regulations	regulation	NOUN
ftr-394	2286	4	would	would	AUX
ftr-394	2286	5	create	create	VERB
ftr-394	2286	6	a	a	DET
ftr-394	2286	7	new	new	ADJ
ftr-394	2286	8	category	category	NOUN
ftr-394	2286	9	,	,	PUNCT
ftr-394	2286	10	“	"	PUNCT
ftr-394	2286	11	transaction	transaction	NOUN
ftr-394	2286	12	of	of	ADP
ftr-394	2286	13	interest	interest	NOUN
ftr-394	2286	14	,	,	PUNCT
ftr-394	2286	15	”	"	PUNCT
ftr-394	2286	16	as	as	ADP
ftr-394	2286	17	a	a	DET
ftr-394	2286	18	reportable	reportable	ADJ
ftr-394	2286	19	transaction	transaction	NOUN
ftr-394	2286	20	category	category	NOUN
ftr-394	2286	21	.	.	PUNCT
ftr-394	2287	1	(	(	PUNCT
ftr-394	2287	2	1	1	X
ftr-394	2287	3	)	)	PUNCT
ftr-394	2287	4	the	the	DET
ftr-394	2287	5	regulations	regulation	NOUN
ftr-394	2287	6	are	be	AUX
ftr-394	2287	7	now	now	ADV
ftr-394	2287	8	final	final	ADJ
ftr-394	2287	9	.	.	PUNCT
ftr-394	2288	1	t.d	t.d	PROPN
ftr-394	2288	2	.	.	PROPN
ftr-394	2288	3	9350	9350	NUM
ftr-394	2288	4	,	,	PUNCT
ftr-394	2288	5	ajca	ajca	VERB
ftr-394	2288	6	modifications	modification	NOUN
ftr-394	2288	7	to	to	ADP
ftr-394	2288	8	the	the	DET
ftr-394	2288	9	section	section	NOUN
ftr-394	2288	10	6011	6011	NUM
ftr-394	2288	11	regulations	regulation	NOUN
ftr-394	2288	12	,	,	PUNCT
ftr-394	2288	13	72	72	NUM
ftr-394	2288	14	f.r	f.r	NOUN
ftr-394	2288	15	.	.	NOUN
ftr-394	2288	16	43146	43146	NUM
ftr-394	2288	17	(	(	PUNCT
ftr-394	2288	18	8/3/07	8/3/07	NUM
ftr-394	2288	19	)	)	PUNCT
ftr-394	2288	20	.	.	PUNCT
ftr-394	2289	1	this	this	DET
ftr-394	2289	2	treasury	treasury	NOUN
ftr-394	2289	3	decision	decision	NOUN
ftr-394	2289	4	adopts	adopt	VERB
ftr-394	2289	5	the	the	DET
ftr-394	2289	6	proposed	propose	VERB
ftr-394	2289	7	regulations	regulation	NOUN
ftr-394	2289	8	as	as	ADP
ftr-394	2289	9	treas	treas	PROPN
ftr-394	2289	10	.	.	PUNCT
ftr-394	2290	1	reg	reg	PROPN
ftr-394	2290	2	.	.	PUNCT
ftr-394	2291	1	§	§	PROPN
ftr-394	2291	2	1.6111	1.6111	NUM
ftr-394	2291	3	-	-	SYM
ftr-394	2291	4	4	4	NUM
ftr-394	2291	5	,	,	PUNCT
ftr-394	2291	6	without	without	ADP
ftr-394	2291	7	change	change	NOUN
ftr-394	2291	8	.	.	PUNCT
ftr-394	2292	1	b.	b.	PROPN
ftr-394	2292	2	reg-103039	reg-103039	PROPN
ftr-394	2292	3	-	-	PUNCT
ftr-394	2292	4	05	05	NUM
ftr-394	2292	5	,	,	PUNCT
ftr-394	2292	6	ajca	ajca	VERB
ftr-394	2292	7	modifications	modification	NOUN
ftr-394	2292	8	to	to	ADP
ftr-394	2292	9	the	the	DET
ftr-394	2292	10	section	section	NOUN
ftr-394	2292	11	6111	6111	NUM
ftr-394	2292	12	regulations	regulation	NOUN
ftr-394	2292	13	,	,	PUNCT
ftr-394	2292	14	71	71	NUM
ftr-394	2292	15	f.r	f.r	NOUN
ftr-394	2292	16	.	.	NOUN
ftr-394	2292	17	64496	64496	NUM
ftr-394	2292	18	(	(	PUNCT
ftr-394	2292	19	11/2/06	11/2/06	NUM
ftr-394	2292	20	)	)	PUNCT
ftr-394	2292	21	.	.	PUNCT
ftr-394	2293	1	these	these	DET
ftr-394	2293	2	proposed	propose	VERB
ftr-394	2293	3	regulations	regulation	NOUN
ftr-394	2293	4	provide	provide	VERB
ftr-394	2293	5	rules	rule	NOUN
ftr-394	2293	6	for	for	ADP
ftr-394	2293	7	the	the	DET
ftr-394	2293	8	disclosure	disclosure	NOUN
ftr-394	2293	9	of	of	ADP
ftr-394	2293	10	reportable	reportable	ADJ
ftr-394	2293	11	transactions	transaction	NOUN
ftr-394	2293	12	under	under	ADP
ftr-394	2293	13	§	§	PROPN
ftr-394	2293	14	6111	6111	NUM
ftr-394	2293	15	by	by	ADP
ftr-394	2293	16	material	material	NOUN
ftr-394	2293	17	advisors	advisor	NOUN
ftr-394	2293	18	.	.	PUNCT
ftr-394	2294	1	(	(	PUNCT
ftr-394	2294	2	1	1	X
ftr-394	2294	3	)	)	PUNCT
ftr-394	2294	4	the	the	DET
ftr-394	2294	5	regulations	regulation	NOUN
ftr-394	2294	6	are	be	AUX
ftr-394	2294	7	now	now	ADV
ftr-394	2294	8	final	final	ADJ
ftr-394	2294	9	.	.	PUNCT
ftr-394	2295	1	t.d	t.d	PROPN
ftr-394	2295	2	.	.	PROPN
ftr-394	2295	3	9351	9351	NUM
ftr-394	2295	4	,	,	PUNCT
ftr-394	2296	1	ajca	ajca	VERB
ftr-394	2296	2	modifications	modification	NOUN
ftr-394	2296	3	to	to	ADP
ftr-394	2296	4	the	the	DET
ftr-394	2296	5	section	section	NOUN
ftr-394	2296	6	6111	6111	NUM
ftr-394	2296	7	regulations	regulation	NOUN
ftr-394	2296	8	,	,	PUNCT
ftr-394	2296	9	72	72	NUM
ftr-394	2296	10	f.r	f.r	NOUN
ftr-394	2296	11	.	.	NOUN
ftr-394	2296	12	43157	43157	NUM
ftr-394	2296	13	(	(	PUNCT
ftr-394	2296	14	8/3/07	8/3/07	NUM
ftr-394	2296	15	)	)	PUNCT
ftr-394	2296	16	.	.	PUNCT
ftr-394	2297	1	this	this	DET
ftr-394	2297	2	treasury	treasury	NOUN
ftr-394	2297	3	decision	decision	NOUN
ftr-394	2297	4	adopts	adopt	VERB
ftr-394	2297	5	the	the	DET
ftr-394	2297	6	proposed	propose	VERB
ftr-394	2297	7	regulations	regulation	NOUN
ftr-394	2297	8	as	as	ADP
ftr-394	2297	9	treas	treas	PROPN
ftr-394	2297	10	.	.	PUNCT
ftr-394	2298	1	reg	reg	PROPN
ftr-394	2298	2	.	.	PUNCT
ftr-394	2299	1	§	§	PROPN
ftr-394	2299	2	301.6111	301.6111	NUM
ftr-394	2299	3	-	-	SYM
ftr-394	2299	4	3	3	NUM
ftr-394	2299	5	.	.	PUNCT
ftr-394	2300	1	c.	c.	PROPN
ftr-394	2300	2	reg-103043	reg-103043	PROPN
ftr-394	2300	3	-	-	PUNCT
ftr-394	2300	4	05	05	NUM
ftr-394	2300	5	,	,	PUNCT
ftr-394	2300	6	ajca	ajca	VERB
ftr-394	2300	7	modifications	modification	NOUN
ftr-394	2300	8	to	to	ADP
ftr-394	2300	9	the	the	DET
ftr-394	2300	10	section	section	NOUN
ftr-394	2300	11	6112	6112	NUM
ftr-394	2300	12	regulations	regulation	NOUN
ftr-394	2300	13	,	,	PUNCT
ftr-394	2300	14	71	71	NUM
ftr-394	2300	15	f.r	f.r	NOUN
ftr-394	2300	16	.	.	PROPN
ftr-394	2300	17	64501	64501	NUM
ftr-394	2300	18	(	(	PUNCT
ftr-394	2300	19	11/2/06	11/2/06	NUM
ftr-394	2300	20	)	)	PUNCT
ftr-394	2300	21	.	.	PUNCT
ftr-394	2301	1	these	these	DET
ftr-394	2301	2	proposed	propose	VERB
ftr-394	2301	3	regulations	regulation	NOUN
ftr-394	2301	4	would	would	AUX
ftr-394	2301	5	provide	provide	VERB
ftr-394	2301	6	rules	rule	NOUN
ftr-394	2301	7	for	for	ADP
ftr-394	2301	8	material	material	NOUN
ftr-394	2301	9	advisors	advisor	NOUN
ftr-394	2301	10	who	who	PRON
ftr-394	2301	11	must	must	AUX
ftr-394	2301	12	prepare	prepare	VERB
ftr-394	2301	13	and	and	CCONJ
ftr-394	2301	14	maintain	maintain	VERB
ftr-394	2301	15	investor	investor	NOUN
ftr-394	2301	16	lists	list	NOUN
ftr-394	2301	17	under	under	ADP
ftr-394	2301	18	§	§	PROPN
ftr-394	2301	19	6112	6112	NUM
ftr-394	2301	20	.	.	PUNCT
ftr-394	2302	1	the	the	DET
ftr-394	2302	2	list	list	NOUN
ftr-394	2302	3	must	must	AUX
ftr-394	2302	4	identify	identify	VERB
ftr-394	2302	5	each	each	DET
ftr-394	2302	6	person	person	NOUN
ftr-394	2302	7	who	who	PRON
ftr-394	2302	8	was	be	AUX
ftr-394	2302	9	advised	advise	VERB
ftr-394	2302	10	with	with	ADP
ftr-394	2302	11	respect	respect	NOUN
ftr-394	2302	12	to	to	ADP
ftr-394	2302	13	any	any	DET
ftr-394	2302	14	reportable	reportable	ADJ
ftr-394	2302	15	transaction	transaction	NOUN
ftr-394	2302	16	.	.	PUNCT
ftr-394	2303	1	the	the	DET
ftr-394	2303	2	proposed	propose	VERB
ftr-394	2303	3	regulations	regulation	NOUN
ftr-394	2303	4	would	would	AUX
ftr-394	2303	5	also	also	ADV
ftr-394	2303	6	require	require	VERB
ftr-394	2303	7	the	the	DET
ftr-394	2303	8	material	material	NOUN
ftr-394	2303	9	advisor	advisor	NOUN
ftr-394	2303	10	to	to	PART
ftr-394	2303	11	include	include	VERB
ftr-394	2303	12	the	the	DET
ftr-394	2303	13	names	name	NOUN
ftr-394	2303	14	of	of	ADP
ftr-394	2303	15	other	other	ADJ
ftr-394	2303	16	material	material	NOUN
ftr-394	2303	17	advisors	advisor	NOUN
ftr-394	2303	18	to	to	ADP
ftr-394	2303	19	the	the	DET
ftr-394	2303	20	transaction	transaction	NOUN
ftr-394	2303	21	and	and	CCONJ
ftr-394	2303	22	any	any	DET
ftr-394	2303	23	designation	designation	NOUN
ftr-394	2303	24	agreement	agreement	NOUN
ftr-394	2303	25	to	to	PART
ftr-394	2303	26	which	which	PRON
ftr-394	2303	27	the	the	DET
ftr-394	2303	28	material	material	NOUN
ftr-394	2303	29	advisor	advisor	NOUN
ftr-394	2303	30	is	be	AUX
ftr-394	2303	31	a	a	DET
ftr-394	2303	32	party	party	NOUN
ftr-394	2303	33	.	.	PUNCT
ftr-394	2304	1	they	they	PRON
ftr-394	2304	2	also	also	ADV
ftr-394	2304	3	clarify	clarify	VERB
ftr-394	2304	4	that	that	SCONJ
ftr-394	2304	5	the	the	DET
ftr-394	2304	6	list	list	NOUN
ftr-394	2304	7	must	must	AUX
ftr-394	2304	8	2008	2008	NUM
ftr-394	2304	9	]	]	PUNCT
ftr-394	2305	1	recent	recent	ADJ
ftr-394	2305	2	developments	development	NOUN
ftr-394	2305	3	in	in	ADP
ftr-394	2305	4	federal	federal	ADJ
ftr-394	2305	5	income	income	NOUN
ftr-394	2305	6	taxation	taxation	NOUN
ftr-394	2305	7	823	823	NUM
ftr-394	2305	8	include	include	VERB
ftr-394	2305	9	an	an	DET
ftr-394	2305	10	itemized	itemize	VERB
ftr-394	2305	11	statement	statement	NOUN
ftr-394	2305	12	of	of	ADP
ftr-394	2305	13	information	information	NOUN
ftr-394	2305	14	,	,	PUNCT
ftr-394	2305	15	a	a	DET
ftr-394	2305	16	detailed	detailed	ADJ
ftr-394	2305	17	description	description	NOUN
ftr-394	2305	18	of	of	ADP
ftr-394	2305	19	the	the	DET
ftr-394	2305	20	transaction	transaction	NOUN
ftr-394	2305	21	,	,	PUNCT
ftr-394	2305	22	and	and	CCONJ
ftr-394	2305	23	copies	copy	NOUN
ftr-394	2305	24	of	of	ADP
ftr-394	2305	25	documents	document	NOUN
ftr-394	2305	26	related	relate	VERB
ftr-394	2305	27	to	to	ADP
ftr-394	2305	28	the	the	DET
ftr-394	2305	29	transaction	transaction	NOUN
ftr-394	2305	30	.	.	PUNCT
ftr-394	2306	1	(	(	PUNCT
ftr-394	2306	2	1	1	X
ftr-394	2306	3	)	)	PUNCT
ftr-394	2306	4	the	the	DET
ftr-394	2306	5	regulations	regulation	NOUN
ftr-394	2306	6	are	be	AUX
ftr-394	2306	7	now	now	ADV
ftr-394	2306	8	final	final	ADJ
ftr-394	2306	9	.	.	PUNCT
ftr-394	2307	1	t.d	t.d	PROPN
ftr-394	2307	2	.	.	NOUN
ftr-394	2307	3	9352	9352	NUM
ftr-394	2307	4	,	,	PUNCT
ftr-394	2307	5	ajca	ajca	VERB
ftr-394	2307	6	modifications	modification	NOUN
ftr-394	2307	7	to	to	ADP
ftr-394	2307	8	the	the	DET
ftr-394	2307	9	section	section	NOUN
ftr-394	2307	10	6112	6112	NUM
ftr-394	2307	11	regulations	regulation	NOUN
ftr-394	2307	12	,	,	PUNCT
ftr-394	2307	13	72	72	NUM
ftr-394	2307	14	f.r	f.r	NOUN
ftr-394	2307	15	.	.	PROPN
ftr-394	2307	16	43154	43154	NUM
ftr-394	2307	17	(	(	PUNCT
ftr-394	2307	18	8/3/07	8/3/07	NUM
ftr-394	2307	19	)	)	PUNCT
ftr-394	2307	20	.	.	PUNCT
ftr-394	2308	1	this	this	DET
ftr-394	2308	2	treasury	treasury	NOUN
ftr-394	2308	3	decision	decision	NOUN
ftr-394	2308	4	adopts	adopt	VERB
ftr-394	2308	5	the	the	DET
ftr-394	2308	6	proposed	propose	VERB
ftr-394	2308	7	regulations	regulation	NOUN
ftr-394	2308	8	as	as	ADP
ftr-394	2308	9	treas	treas	PROPN
ftr-394	2308	10	.	.	PUNCT
ftr-394	2309	1	reg	reg	PROPN
ftr-394	2309	2	.	.	PUNCT
ftr-394	2310	1	§	§	PROPN
ftr-394	2310	2	301.6112	301.6112	NUM
ftr-394	2310	3	-	-	SYM
ftr-394	2310	4	1	1	NUM
ftr-394	2310	5	.	.	NOUN
ftr-394	2310	6	3	3	X
ftr-394	2310	7	.	.	PUNCT
ftr-394	2311	1	now	now	ADV
ftr-394	2311	2	the	the	DET
ftr-394	2311	3	irs	irs	PROPN
ftr-394	2311	4	does	do	AUX
ftr-394	2311	5	n’t	not	PART
ftr-394	2311	6	want	want	VERB
ftr-394	2311	7	to	to	PART
ftr-394	2311	8	be	be	AUX
ftr-394	2311	9	“	"	PUNCT
ftr-394	2311	10	toi	toi	NOUN
ftr-394	2311	11	-	-	PUNCT
ftr-394	2311	12	ed	ed	NOUN
ftr-394	2311	13	”	"	PUNCT
ftr-394	2311	14	with	with	ADP
ftr-394	2311	15	.	.	PUNCT
ftr-394	2312	1	notice	notice	VERB
ftr-394	2312	2	2007	2007	NUM
ftr-394	2312	3	-	-	SYM
ftr-394	2312	4	72	72	NUM
ftr-394	2312	5	,	,	PUNCT
ftr-394	2312	6	2007	2007	NUM
ftr-394	2312	7	-	-	SYM
ftr-394	2312	8	36	36	NUM
ftr-394	2312	9	i.r.b	i.r.b	NOUN
ftr-394	2312	10	.	.	PUNCT
ftr-394	2313	1	544	544	NUM
ftr-394	2313	2	(	(	PUNCT
ftr-394	2313	3	9/4/07	9/4/07	NUM
ftr-394	2313	4	)	)	PUNCT
ftr-394	2313	5	.	.	PUNCT
ftr-394	2314	1	the	the	DET
ftr-394	2314	2	transaction	transaction	NOUN
ftr-394	2314	3	described	describe	VERB
ftr-394	2314	4	as	as	ADP
ftr-394	2314	5	a	a	DET
ftr-394	2314	6	“	"	PUNCT
ftr-394	2314	7	transaction	transaction	NOUN
ftr-394	2314	8	of	of	ADP
ftr-394	2314	9	interest	interest	NOUN
ftr-394	2314	10	”	"	PUNCT
ftr-394	2314	11	is	be	AUX
ftr-394	2314	12	one	one	NUM
ftr-394	2314	13	in	in	ADP
ftr-394	2314	14	which	which	PRON
ftr-394	2314	15	a	a	DET
ftr-394	2314	16	taxpayer	taxpayer	NOUN
ftr-394	2314	17	purchases	purchase	VERB
ftr-394	2314	18	the	the	DET
ftr-394	2314	19	successor	successor	NOUN
ftr-394	2314	20	member	member	NOUN
ftr-394	2314	21	interest	interest	NOUN
ftr-394	2314	22	in	in	ADP
ftr-394	2314	23	an	an	DET
ftr-394	2314	24	llc	llc	NOUN
ftr-394	2314	25	holding	hold	VERB
ftr-394	2314	26	real	real	ADJ
ftr-394	2314	27	estate	estate	NOUN
ftr-394	2314	28	from	from	ADP
ftr-394	2314	29	his	his	PRON
ftr-394	2314	30	advisor	advisor	NOUN
ftr-394	2314	31	(	(	PUNCT
ftr-394	2314	32	who	who	PRON
ftr-394	2314	33	continues	continue	VERB
ftr-394	2314	34	to	to	PART
ftr-394	2314	35	own	own	VERB
ftr-394	2314	36	the	the	DET
ftr-394	2314	37	membership	membership	NOUN
ftr-394	2314	38	interests	interest	NOUN
ftr-394	2314	39	in	in	ADP
ftr-394	2314	40	the	the	DET
ftr-394	2314	41	llc	llc	NOUN
ftr-394	2314	42	for	for	ADP
ftr-394	2314	43	a	a	DET
ftr-394	2314	44	term	term	NOUN
ftr-394	2314	45	of	of	ADP
ftr-394	2314	46	years	year	NOUN
ftr-394	2314	47	)	)	PUNCT
ftr-394	2314	48	.	.	PUNCT
ftr-394	2315	1	the	the	DET
ftr-394	2315	2	taxpayer	taxpayer	NOUN
ftr-394	2315	3	then	then	ADV
ftr-394	2315	4	transfers	transfer	VERB
ftr-394	2315	5	the	the	DET
ftr-394	2315	6	successor	successor	NOUN
ftr-394	2315	7	member	member	NOUN
ftr-394	2315	8	interest	interest	NOUN
ftr-394	2315	9	more	more	ADJ
ftr-394	2315	10	than	than	ADP
ftr-394	2315	11	one	one	NUM
ftr-394	2315	12	year	year	NOUN
ftr-394	2315	13	after	after	SCONJ
ftr-394	2315	14	he	he	PRON
ftr-394	2315	15	acquired	acquire	VERB
ftr-394	2315	16	it	it	PRON
ftr-394	2315	17	to	to	ADP
ftr-394	2315	18	a	a	DET
ftr-394	2315	19	charity	charity	NOUN
ftr-394	2315	20	,	,	PUNCT
ftr-394	2315	21	and	and	CCONJ
ftr-394	2315	22	claims	claim	VERB
ftr-394	2315	23	a	a	DET
ftr-394	2315	24	deduction	deduction	NOUN
ftr-394	2315	25	significantly	significantly	ADV
ftr-394	2315	26	higher	high	ADJ
ftr-394	2315	27	than	than	ADP
ftr-394	2315	28	the	the	DET
ftr-394	2315	29	amount	amount	NOUN
ftr-394	2315	30	paid	pay	VERB
ftr-394	2315	31	by	by	ADP
ftr-394	2315	32	the	the	DET
ftr-394	2315	33	taxpayer	taxpayer	NOUN
ftr-394	2315	34	.	.	PUNCT
ftr-394	2316	1	the	the	DET
ftr-394	2316	2	irs	irs	PROPN
ftr-394	2316	3	designated	designate	VERB
ftr-394	2316	4	this	this	PRON
ftr-394	2316	5	and	and	CCONJ
ftr-394	2316	6	similar	similar	ADJ
ftr-394	2316	7	transactions	transaction	NOUN
ftr-394	2316	8	as	as	ADP
ftr-394	2316	9	“	"	PUNCT
ftr-394	2316	10	transactions	transaction	NOUN
ftr-394	2316	11	of	of	ADP
ftr-394	2316	12	interest	interest	NOUN
ftr-394	2316	13	”	"	PUNCT
ftr-394	2316	14	for	for	ADP
ftr-394	2316	15	purposes	purpose	NOUN
ftr-394	2316	16	of	of	ADP
ftr-394	2316	17	reg	reg	NOUN
ftr-394	2316	18	.	.	PUNCT
ftr-394	2317	1	§	§	PROPN
ftr-394	2317	2	1.6011	1.6011	NUM
ftr-394	2317	3	-	-	SYM
ftr-394	2317	4	4(b)(6	4(b)(6	NUM
ftr-394	2317	5	)	)	PUNCT
ftr-394	2317	6	and	and	CCONJ
ftr-394	2317	7	§	§	PROPN
ftr-394	2317	8	§	§	PROPN
ftr-394	2317	9	6111	6111	NUM
ftr-394	2317	10	and	and	CCONJ
ftr-394	2317	11	6112	6112	NUM
ftr-394	2317	12	.	.	PUNCT
ftr-394	2318	1	a.	a.	NOUN
ftr-394	2318	2	notice	notice	PROPN
ftr-394	2318	3	2007	2007	NUM
ftr-394	2318	4	-	-	SYM
ftr-394	2318	5	73	73	NUM
ftr-394	2318	6	,	,	PUNCT
ftr-394	2318	7	2007	2007	NUM
ftr-394	2318	8	-	-	SYM
ftr-394	2318	9	36	36	NUM
ftr-394	2318	10	i.r.b	i.r.b	NOUN
ftr-394	2318	11	.	.	PUNCT
ftr-394	2319	1	545	545	NUM
ftr-394	2319	2	(	(	PUNCT
ftr-394	2319	3	9/4/07	9/4/07	NUM
ftr-394	2319	4	)	)	PUNCT
ftr-394	2319	5	.	.	PUNCT
ftr-394	2320	1	in	in	ADP
ftr-394	2320	2	this	this	DET
ftr-394	2320	3	notice	notice	NOUN
ftr-394	2320	4	,	,	PUNCT
ftr-394	2320	5	the	the	DET
ftr-394	2320	6	irs	irs	PROPN
ftr-394	2320	7	expressed	express	VERB
ftr-394	2320	8	concern	concern	NOUN
ftr-394	2320	9	over	over	ADP
ftr-394	2320	10	transactions	transaction	NOUN
ftr-394	2320	11	involving	involve	VERB
ftr-394	2320	12	turning	turn	VERB
ftr-394	2320	13	grantor	grantor	NOUN
ftr-394	2320	14	status	status	NOUN
ftr-394	2320	15	on	on	ADP
ftr-394	2320	16	and	and	CCONJ
ftr-394	2320	17	off	off	ADV
ftr-394	2320	18	in	in	ADP
ftr-394	2320	19	a	a	DET
ftr-394	2320	20	short	short	ADJ
ftr-394	2320	21	time	time	NOUN
ftr-394	2320	22	period	period	NOUN
ftr-394	2320	23	for	for	ADP
ftr-394	2320	24	the	the	DET
ftr-394	2320	25	purpose	purpose	NOUN
ftr-394	2320	26	of	of	ADP
ftr-394	2320	27	allowing	allow	VERB
ftr-394	2320	28	the	the	DET
ftr-394	2320	29	grantor	grantor	NOUN
ftr-394	2320	30	to	to	PART
ftr-394	2320	31	claim	claim	VERB
ftr-394	2320	32	a	a	DET
ftr-394	2320	33	tax	tax	NOUN
ftr-394	2320	34	loss	loss	NOUN
ftr-394	2320	35	greater	great	ADJ
ftr-394	2320	36	than	than	ADP
ftr-394	2320	37	any	any	DET
ftr-394	2320	38	actual	actual	ADJ
ftr-394	2320	39	economic	economic	ADJ
ftr-394	2320	40	loss	loss	NOUN
ftr-394	2320	41	sustained	sustain	VERB
ftr-394	2320	42	or	or	CCONJ
ftr-394	2320	43	to	to	PART
ftr-394	2320	44	avoid	avoid	VERB
ftr-394	2320	45	inappropriately	inappropriately	ADV
ftr-394	2320	46	the	the	DET
ftr-394	2320	47	recognition	recognition	NOUN
ftr-394	2320	48	of	of	ADP
ftr-394	2320	49	gain	gain	NOUN
ftr-394	2320	50	,	,	PUNCT
ftr-394	2320	51	and	and	CCONJ
ftr-394	2320	52	designated	designate	VERB
ftr-394	2320	53	such	such	ADJ
ftr-394	2320	54	transactions	transaction	NOUN
ftr-394	2320	55	as	as	ADP
ftr-394	2320	56	“	"	PUNCT
ftr-394	2320	57	transactions	transaction	NOUN
ftr-394	2320	58	of	of	ADP
ftr-394	2320	59	interest	interest	NOUN
ftr-394	2320	60	.	.	PUNCT
ftr-394	2320	61	”	"	PUNCT
ftr-394	2321	1	•	•	ADJ
ftr-394	2321	2	in	in	ADP
ftr-394	2321	3	ir-2007	ir-2007	PROPN
ftr-394	2321	4	-	-	PUNCT
ftr-394	2321	5	143	143	PROPN
ftr-394	2321	6	(	(	PUNCT
ftr-394	2321	7	8/14/07	8/14/07	NUM
ftr-394	2321	8	)	)	PUNCT
ftr-394	2321	9	,	,	PUNCT
ftr-394	2321	10	treasury	treasury	PROPN
ftr-394	2321	11	and	and	CCONJ
ftr-394	2321	12	irs	irs	PROPN
ftr-394	2321	13	explained	explain	VERB
ftr-394	2321	14	that	that	SCONJ
ftr-394	2321	15	it	it	PRON
ftr-394	2321	16	believes	believe	VERB
ftr-394	2321	17	“	"	PUNCT
ftr-394	2321	18	transactions	transaction	NOUN
ftr-394	2321	19	of	of	ADP
ftr-394	2321	20	interest	interest	NOUN
ftr-394	2321	21	”	"	PUNCT
ftr-394	2321	22	have	have	VERB
ftr-394	2321	23	the	the	DET
ftr-394	2321	24	potential	potential	NOUN
ftr-394	2321	25	for	for	ADP
ftr-394	2321	26	abuse	abuse	NOUN
ftr-394	2321	27	,	,	PUNCT
ftr-394	2321	28	but	but	CCONJ
ftr-394	2321	29	that	that	SCONJ
ftr-394	2321	30	they	they	PRON
ftr-394	2321	31	lack	lack	VERB
ftr-394	2321	32	sufficient	sufficient	ADJ
ftr-394	2321	33	information	information	NOUN
ftr-394	2321	34	to	to	PART
ftr-394	2321	35	determine	determine	VERB
ftr-394	2321	36	whether	whether	SCONJ
ftr-394	2321	37	the	the	DET
ftr-394	2321	38	transactions	transaction	NOUN
ftr-394	2321	39	should	should	AUX
ftr-394	2321	40	be	be	AUX
ftr-394	2321	41	identified	identify	VERB
ftr-394	2321	42	specifically	specifically	ADV
ftr-394	2321	43	as	as	ADP
ftr-394	2321	44	tax	tax	NOUN
ftr-394	2321	45	avoidance	avoidance	NOUN
ftr-394	2321	46	transactions	transaction	NOUN
ftr-394	2321	47	.	.	PUNCT
ftr-394	2322	1	treasury	treasury	NOUN
ftr-394	2322	2	and	and	CCONJ
ftr-394	2322	3	the	the	DET
ftr-394	2322	4	irs	irs	PROPN
ftr-394	2322	5	further	far	ADV
ftr-394	2322	6	explained	explain	VERB
ftr-394	2322	7	that	that	SCONJ
ftr-394	2322	8	they	they	PRON
ftr-394	2322	9	may	may	AUX
ftr-394	2322	10	take	take	VERB
ftr-394	2322	11	one	one	NUM
ftr-394	2322	12	or	or	CCONJ
ftr-394	2322	13	more	more	ADJ
ftr-394	2322	14	future	future	ADJ
ftr-394	2322	15	actions	action	NOUN
ftr-394	2322	16	,	,	PUNCT
ftr-394	2322	17	including	include	VERB
ftr-394	2322	18	designating	designate	VERB
ftr-394	2322	19	the	the	DET
ftr-394	2322	20	transactions	transaction	NOUN
ftr-394	2322	21	as	as	ADP
ftr-394	2322	22	listed	list	VERB
ftr-394	2322	23	transactions	transaction	NOUN
ftr-394	2322	24	,	,	PUNCT
ftr-394	2322	25	or	or	CCONJ
ftr-394	2322	26	providing	provide	VERB
ftr-394	2322	27	a	a	DET
ftr-394	2322	28	new	new	ADJ
ftr-394	2322	29	category	category	NOUN
ftr-394	2322	30	of	of	ADP
ftr-394	2322	31	reportable	reportable	ADJ
ftr-394	2322	32	transaction	transaction	NOUN
ftr-394	2322	33	.	.	PUNCT
ftr-394	2323	1	•	•	NUM
ftr-394	2323	2	speaking	speak	VERB
ftr-394	2323	3	to	to	ADP
ftr-394	2323	4	the	the	DET
ftr-394	2323	5	tax	tax	NOUN
ftr-394	2323	6	executives	executive	NOUN
ftr-394	2323	7	institute	institute	VERB
ftr-394	2323	8	on	on	ADP
ftr-394	2323	9	10/23/07	10/23/07	PROPN
ftr-394	2323	10	,	,	PUNCT
ftr-394	2323	11	2007	2007	NUM
ftr-394	2323	12	tnt	tnt	PROPN
ftr-394	2323	13	206	206	NUM
ftr-394	2323	14	-	-	SYM
ftr-394	2323	15	2	2	NUM
ftr-394	2323	16	,	,	PUNCT
ftr-394	2323	17	chief	chief	ADJ
ftr-394	2323	18	counsel	counsel	NOUN
ftr-394	2323	19	donald	donald	PROPN
ftr-394	2323	20	korb	korb	PROPN
ftr-394	2323	21	’s	’s	PART
ftr-394	2323	22	explanation	explanation	NOUN
ftr-394	2323	23	of	of	ADP
ftr-394	2323	24	the	the	DET
ftr-394	2323	25	significance	significance	NOUN
ftr-394	2323	26	of	of	ADP
ftr-394	2323	27	the	the	DET
ftr-394	2323	28	classification	classification	NOUN
ftr-394	2323	29	“	"	PUNCT
ftr-394	2323	30	transaction	transaction	NOUN
ftr-394	2323	31	of	of	ADP
ftr-394	2323	32	interest	interest	NOUN
ftr-394	2323	33	”	"	PUNCT
ftr-394	2323	34	was	be	AUX
ftr-394	2323	35	reported	report	VERB
ftr-394	2323	36	as	as	SCONJ
ftr-394	2323	37	follows	follow	VERB
ftr-394	2323	38	:	:	PUNCT
ftr-394	2323	39	korb	korb	PROPN
ftr-394	2323	40	said	say	VERB
ftr-394	2323	41	the	the	DET
ftr-394	2323	42	creation	creation	NOUN
ftr-394	2323	43	of	of	ADP
ftr-394	2323	44	the	the	DET
ftr-394	2323	45	new	new	ADJ
ftr-394	2323	46	transactions	transaction	NOUN
ftr-394	2323	47	of	of	ADP
ftr-394	2323	48	interest	interest	NOUN
ftr-394	2323	49	designation	designation	NOUN
ftr-394	2323	50	is	be	AUX
ftr-394	2323	51	the	the	DET
ftr-394	2323	52	direct	direct	ADJ
ftr-394	2323	53	result	result	NOUN
ftr-394	2323	54	of	of	ADP
ftr-394	2323	55	the	the	DET
ftr-394	2323	56	penalties	penalty	NOUN
ftr-394	2323	57	congress	congress	PROPN
ftr-394	2323	58	added	add	VERB
ftr-394	2323	59	for	for	ADP
ftr-394	2323	60	listed	list	VERB
ftr-394	2323	61	transactions	transaction	NOUN
ftr-394	2323	62	in	in	ADP
ftr-394	2323	63	the	the	DET
ftr-394	2323	64	american	american	ADJ
ftr-394	2323	65	jobs	jobs	PROPN
ftr-394	2323	66	creation	creation	PROPN
ftr-394	2323	67	act	act	NOUN
ftr-394	2323	68	of	of	ADP
ftr-394	2323	69	2004	2004	NUM
ftr-394	2323	70	.	.	PUNCT
ftr-394	2324	1	824	824	NUM
ftr-394	2324	2	florida	florida	PROPN
ftr-394	2324	3	tax	tax	NOUN
ftr-394	2324	4	review	review	NOUN
ftr-394	2324	5	[	[	X
ftr-394	2324	6	vol	vol	NOUN
ftr-394	2324	7	.	.	PUNCT
ftr-394	2324	8	8	8	NUM
ftr-394	2324	9	:	:	PUNCT
ftr-394	2324	10	si	si	X
ftr-394	2324	11	“	"	PUNCT
ftr-394	2324	12	they	they	PRON
ftr-394	2324	13	piled	pile	VERB
ftr-394	2324	14	on	on	ADP
ftr-394	2324	15	,	,	PUNCT
ftr-394	2324	16	”	"	PUNCT
ftr-394	2324	17	he	he	PRON
ftr-394	2324	18	said	say	VERB
ftr-394	2324	19	.	.	PUNCT
ftr-394	2325	1	“	"	PUNCT
ftr-394	2325	2	so	so	ADV
ftr-394	2325	3	once	once	SCONJ
ftr-394	2325	4	the	the	DET
ftr-394	2325	5	penalties	penalty	NOUN
ftr-394	2325	6	become	become	VERB
ftr-394	2325	7	so	so	ADV
ftr-394	2325	8	draconian	draconian	ADJ
ftr-394	2325	9	,	,	PUNCT
ftr-394	2325	10	it	it	PRON
ftr-394	2325	11	really	really	ADV
ftr-394	2325	12	takes	take	VERB
ftr-394	2325	13	away	away	ADV
ftr-394	2325	14	from	from	ADP
ftr-394	2325	15	us	we	PRON
ftr-394	2325	16	the	the	DET
ftr-394	2325	17	ability	ability	NOUN
ftr-394	2325	18	to	to	PART
ftr-394	2325	19	use	use	VERB
ftr-394	2325	20	this	this	DET
ftr-394	2325	21	tool	tool	NOUN
ftr-394	2325	22	.	.	PUNCT
ftr-394	2326	1	it	it	PRON
ftr-394	2326	2	’s	’	VERB
ftr-394	2326	3	that	that	DET
ftr-394	2326	4	simple	simple	ADJ
ftr-394	2326	5	.	.	PUNCT
ftr-394	2326	6	”	"	PUNCT
ftr-394	2327	1	korb	korb	PROPN
ftr-394	2327	2	said	say	VERB
ftr-394	2327	3	the	the	DET
ftr-394	2327	4	irs	irs	PROPN
ftr-394	2327	5	has	have	AUX
ftr-394	2327	6	only	only	ADV
ftr-394	2327	7	listed	list	VERB
ftr-394	2327	8	two	two	NUM
ftr-394	2327	9	new	new	ADJ
ftr-394	2327	10	transactions	transaction	NOUN
ftr-394	2327	11	since	since	SCONJ
ftr-394	2327	12	he	he	PRON
ftr-394	2327	13	joined	join	VERB
ftr-394	2327	14	the	the	DET
ftr-394	2327	15	agency	agency	NOUN
ftr-394	2327	16	because	because	SCONJ
ftr-394	2327	17	it	it	PRON
ftr-394	2327	18	has	have	VERB
ftr-394	2327	19	to	to	PART
ftr-394	2327	20	be	be	AUX
ftr-394	2327	21	so	so	ADV
ftr-394	2327	22	careful	careful	ADJ
ftr-394	2327	23	when	when	SCONJ
ftr-394	2327	24	listing	listing	NOUN
ftr-394	2327	25	brings	bring	VERB
ftr-394	2327	26	with	with	ADP
ftr-394	2327	27	it	it	PRON
ftr-394	2327	28	so	so	ADV
ftr-394	2327	29	many	many	ADJ
ftr-394	2327	30	penalty	penalty	NOUN
ftr-394	2327	31	implications	implication	NOUN
ftr-394	2327	32	.	.	PUNCT
ftr-394	2328	1	he	he	PRON
ftr-394	2328	2	called	call	VERB
ftr-394	2328	3	transactions	transaction	NOUN
ftr-394	2328	4	of	of	ADP
ftr-394	2328	5	interest	interest	NOUN
ftr-394	2328	6	the	the	DET
ftr-394	2328	7	new	new	ADJ
ftr-394	2328	8	“	"	PUNCT
ftr-394	2328	9	junior	junior	ADJ
ftr-394	2328	10	listed	list	VERB
ftr-394	2328	11	transaction	transaction	NOUN
ftr-394	2328	12	.	.	PUNCT
ftr-394	2328	13	”	"	PUNCT
ftr-394	2329	1	c.	c.	PROPN
ftr-394	2329	2	disclosure	disclosure	NOUN
ftr-394	2329	3	and	and	CCONJ
ftr-394	2329	4	settlement	settlement	NOUN
ftr-394	2329	5	1	1	NUM
ftr-394	2329	6	.	.	PUNCT
ftr-394	2330	1	first	first	ADV
ftr-394	2330	2	was	be	AUX
ftr-394	2330	3	merrill	merrill	PROPN
ftr-394	2330	4	lynch	lynch	PROPN
ftr-394	2330	5	.	.	PUNCT
ftr-394	2331	1	ir-2001	ir-2001	PROPN
ftr-394	2331	2	-	-	PUNCT
ftr-394	2331	3	74	74	NUM
ftr-394	2331	4	,	,	PUNCT
ftr-394	2331	5	(	(	PUNCT
ftr-394	2331	6	8/29/01	8/29/01	NUM
ftr-394	2331	7	)	)	PUNCT
ftr-394	2331	8	.	.	PUNCT
ftr-394	2332	1	the	the	DET
ftr-394	2332	2	irs	irs	PROPN
ftr-394	2332	3	announced	announce	VERB
ftr-394	2332	4	that	that	SCONJ
ftr-394	2332	5	merrill	merrill	PROPN
ftr-394	2332	6	lynch	lynch	PROPN
ftr-394	2332	7	agreed	agree	VERB
ftr-394	2332	8	to	to	PART
ftr-394	2332	9	settle	settle	VERB
ftr-394	2332	10	a	a	DET
ftr-394	2332	11	penalty	penalty	NOUN
ftr-394	2332	12	case	case	NOUN
ftr-394	2332	13	that	that	SCONJ
ftr-394	2332	14	the	the	DET
ftr-394	2332	15	irs	irs	PROPN
ftr-394	2332	16	had	have	AUX
ftr-394	2332	17	brought	bring	VERB
ftr-394	2332	18	against	against	ADP
ftr-394	2332	19	it	it	PRON
ftr-394	2332	20	for	for	ADP
ftr-394	2332	21	promotion	promotion	NOUN
ftr-394	2332	22	of	of	ADP
ftr-394	2332	23	the	the	DET
ftr-394	2332	24	contingent	contingent	ADJ
ftr-394	2332	25	installment	installment	NOUN
ftr-394	2332	26	sale	sale	NOUN
ftr-394	2332	27	shelter	shelter	NOUN
ftr-394	2332	28	involved	involve	VERB
ftr-394	2332	29	in	in	ADP
ftr-394	2332	30	acm	acm	PROPN
ftr-394	2332	31	partnership	partnership	PROPN
ftr-394	2332	32	v.	v.	PROPN
ftr-394	2332	33	commissioner	commissioner	PROPN
ftr-394	2332	34	,	,	PUNCT
ftr-394	2332	35	157	157	NUM
ftr-394	2332	36	f.3d	f.3d	NUM
ftr-394	2332	37	231	231	NUM
ftr-394	2332	38	(	(	PUNCT
ftr-394	2332	39	3d	3d	NUM
ftr-394	2332	40	cir	cir	NOUN
ftr-394	2332	41	.	.	PUNCT
ftr-394	2332	42	1998	1998	NUM
ftr-394	2332	43	)	)	PUNCT
ftr-394	2332	44	,	,	PUNCT
ftr-394	2332	45	and	and	CCONJ
ftr-394	2332	46	other	other	ADJ
ftr-394	2332	47	cases	case	NOUN
ftr-394	2332	48	.	.	PUNCT
ftr-394	2333	1	the	the	DET
ftr-394	2333	2	amount	amount	NOUN
ftr-394	2333	3	of	of	ADP
ftr-394	2333	4	the	the	DET
ftr-394	2333	5	penalty	penalty	NOUN
ftr-394	2333	6	settlement	settlement	NOUN
ftr-394	2333	7	was	be	AUX
ftr-394	2333	8	described	describe	VERB
ftr-394	2333	9	as	as	ADP
ftr-394	2333	10	“	"	PUNCT
ftr-394	2333	11	substantial	substantial	ADJ
ftr-394	2333	12	.	.	PUNCT
ftr-394	2333	13	”	"	PUNCT
ftr-394	2334	1	a.	a.	NOUN
ftr-394	2334	2	the	the	DET
ftr-394	2334	3	big	big	ADJ
ftr-394	2334	4	four	four	NUM
ftr-394	2334	5	settle	settle	NOUN
ftr-394	2334	6	with	with	ADP
ftr-394	2334	7	the	the	DET
ftr-394	2334	8	irs	irs	PROPN
ftr-394	2334	9	on	on	ADP
ftr-394	2334	10	tax	tax	NOUN
ftr-394	2334	11	shelters	shelter	NOUN
ftr-394	2334	12	.	.	PUNCT
ftr-394	2335	1	deloitte	deloitte	PROPN
ftr-394	2335	2	cooperated	cooperate	VERB
ftr-394	2335	3	with	with	ADP
ftr-394	2335	4	the	the	DET
ftr-394	2335	5	irs	irs	PROPN
ftr-394	2335	6	and	and	CCONJ
ftr-394	2335	7	settled	settle	VERB
ftr-394	2335	8	for	for	ADP
ftr-394	2335	9	a	a	DET
ftr-394	2335	10	de	de	X
ftr-394	2335	11	minimis	minimis	NOUN
ftr-394	2335	12	penalty	penalty	NOUN
ftr-394	2335	13	,	,	PUNCT
ftr-394	2335	14	which	which	PRON
ftr-394	2335	15	was	be	AUX
ftr-394	2335	16	decided	decide	VERB
ftr-394	2335	17	upon	upon	SCONJ
ftr-394	2335	18	after	after	SCONJ
ftr-394	2335	19	the	the	DET
ftr-394	2335	20	irs	irs	PROPN
ftr-394	2335	21	settled	settle	VERB
ftr-394	2335	22	with	with	ADP
ftr-394	2335	23	the	the	DET
ftr-394	2335	24	other	other	ADJ
ftr-394	2335	25	three	three	NUM
ftr-394	2335	26	large	large	ADJ
ftr-394	2335	27	accounting	accounting	NOUN
ftr-394	2335	28	firms	firm	NOUN
ftr-394	2335	29	.	.	PUNCT
ftr-394	2336	1	b.	b.	PROPN
ftr-394	2336	2	the	the	DET
ftr-394	2336	3	pwc	pwc	PROPN
ftr-394	2336	4	deal	deal	PROPN
ftr-394	2336	5	.	.	PUNCT
ftr-394	2337	1	ir-2002	ir-2002	NOUN
ftr-394	2337	2	-	-	PUNCT
ftr-394	2337	3	82	82	NUM
ftr-394	2337	4	(	(	PUNCT
ftr-394	2337	5	6/27/02	6/27/02	NUM
ftr-394	2337	6	)	)	PUNCT
ftr-394	2337	7	.	.	PUNCT
ftr-394	2338	1	the	the	DET
ftr-394	2338	2	irs	irs	PROPN
ftr-394	2338	3	announced	announce	VERB
ftr-394	2338	4	in	in	ADP
ftr-394	2338	5	a	a	DET
ftr-394	2338	6	news	news	NOUN
ftr-394	2338	7	release	release	NOUN
ftr-394	2338	8	that	that	PRON
ftr-394	2338	9	it	it	PRON
ftr-394	2338	10	cut	cut	VERB
ftr-394	2338	11	a	a	DET
ftr-394	2338	12	deal	deal	NOUN
ftr-394	2338	13	with	with	ADP
ftr-394	2338	14	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-394	2338	15	(	(	PUNCT
ftr-394	2338	16	pwc	pwc	PROPN
ftr-394	2338	17	)	)	PUNCT
ftr-394	2338	18	“	"	PUNCT
ftr-394	2338	19	to	to	PART
ftr-394	2338	20	resolve	resolve	VERB
ftr-394	2338	21	issues	issue	NOUN
ftr-394	2338	22	relating	relate	VERB
ftr-394	2338	23	to	to	ADP
ftr-394	2338	24	tax	tax	NOUN
ftr-394	2338	25	shelter	shelter	NOUN
ftr-394	2338	26	registration	registration	NOUN
ftr-394	2338	27	and	and	CCONJ
ftr-394	2338	28	list	list	NOUN
ftr-394	2338	29	maintenance	maintenance	NOUN
ftr-394	2338	30	under	under	ADP
ftr-394	2338	31	the	the	DET
ftr-394	2338	32	internal	internal	ADJ
ftr-394	2338	33	revenue	revenue	NOUN
ftr-394	2338	34	code	code	NOUN
ftr-394	2338	35	.	.	PUNCT
ftr-394	2338	36	”	"	PUNCT
ftr-394	2339	1	the	the	DET
ftr-394	2339	2	irs	irs	PROPN
ftr-394	2339	3	news	news	NOUN
ftr-394	2339	4	release	release	NOUN
ftr-394	2339	5	,	,	PUNCT
ftr-394	2339	6	which	which	PRON
ftr-394	2339	7	is	be	AUX
ftr-394	2339	8	similar	similar	ADJ
ftr-394	2339	9	to	to	ADP
ftr-394	2339	10	one	one	NUM
ftr-394	2339	11	issued	issue	VERB
ftr-394	2339	12	last	last	ADJ
ftr-394	2339	13	august	august	PROPN
ftr-394	2339	14	regarding	regard	VERB
ftr-394	2339	15	merrill	merrill	PROPN
ftr-394	2339	16	lynch	lynch	PROPN
ftr-394	2339	17	,	,	PUNCT
ftr-394	2339	18	says	say	VERB
ftr-394	2339	19	that	that	SCONJ
ftr-394	2339	20	without	without	ADP
ftr-394	2339	21	admitting	admit	VERB
ftr-394	2339	22	or	or	CCONJ
ftr-394	2339	23	denying	deny	VERB
ftr-394	2339	24	liability	liability	NOUN
ftr-394	2339	25	,	,	PUNCT
ftr-394	2339	26	pwc	pwc	PROPN
ftr-394	2339	27	has	have	AUX
ftr-394	2339	28	agreed	agree	VERB
ftr-394	2339	29	to	to	PART
ftr-394	2339	30	make	make	VERB
ftr-394	2339	31	a	a	DET
ftr-394	2339	32	‘	'	PUNCT
ftr-394	2339	33	substantial	substantial	ADJ
ftr-394	2339	34	payment	payment	NOUN
ftr-394	2339	35	’	'	PUNCT
ftr-394	2339	36	to	to	ADP
ftr-394	2339	37	the	the	DET
ftr-394	2339	38	irs	irs	PROPN
ftr-394	2339	39	to	to	PART
ftr-394	2339	40	resolve	resolve	VERB
ftr-394	2339	41	issues	issue	NOUN
ftr-394	2339	42	in	in	ADP
ftr-394	2339	43	connection	connection	NOUN
ftr-394	2339	44	with	with	ADP
ftr-394	2339	45	advice	advice	NOUN
ftr-394	2339	46	rendered	render	VERB
ftr-394	2339	47	to	to	ADP
ftr-394	2339	48	clients	client	NOUN
ftr-394	2339	49	dating	date	VERB
ftr-394	2339	50	back	back	ADV
ftr-394	2339	51	to	to	ADP
ftr-394	2339	52	1995	1995	NUM
ftr-394	2339	53	.	.	PUNCT
ftr-394	2340	1	under	under	ADP
ftr-394	2340	2	the	the	DET
ftr-394	2340	3	agreement	agreement	NOUN
ftr-394	2340	4	,	,	PUNCT
ftr-394	2340	5	pwc	pwc	PROPN
ftr-394	2340	6	will	will	AUX
ftr-394	2340	7	provide	provide	VERB
ftr-394	2340	8	to	to	ADP
ftr-394	2340	9	the	the	DET
ftr-394	2340	10	irs	irs	PROPN
ftr-394	2340	11	certain	certain	ADJ
ftr-394	2340	12	client	client	NOUN
ftr-394	2340	13	information	information	NOUN
ftr-394	2340	14	in	in	ADP
ftr-394	2340	15	response	response	NOUN
ftr-394	2340	16	to	to	ADP
ftr-394	2340	17	summonses	summons	NOUN
ftr-394	2340	18	.	.	PUNCT
ftr-394	2341	1	it	it	PRON
ftr-394	2341	2	will	will	AUX
ftr-394	2341	3	also	also	ADV
ftr-394	2341	4	work	work	VERB
ftr-394	2341	5	with	with	ADP
ftr-394	2341	6	the	the	DET
ftr-394	2341	7	irs	irs	PROPN
ftr-394	2341	8	to	to	PART
ftr-394	2341	9	develop	develop	VERB
ftr-394	2341	10	processes	process	NOUN
ftr-394	2341	11	to	to	PART
ftr-394	2341	12	ensure	ensure	VERB
ftr-394	2341	13	ongoing	ongoing	ADJ
ftr-394	2341	14	compliance	compliance	NOUN
ftr-394	2341	15	with	with	ADP
ftr-394	2341	16	the	the	DET
ftr-394	2341	17	shelter	shelter	NOUN
ftr-394	2341	18	registration	registration	NOUN
ftr-394	2341	19	and	and	CCONJ
ftr-394	2341	20	investor	investor	NOUN
ftr-394	2341	21	list	list	NOUN
ftr-394	2341	22	maintenance	maintenance	NOUN
ftr-394	2341	23	requirements	requirement	NOUN
ftr-394	2341	24	,	,	PUNCT
ftr-394	2341	25	according	accord	VERB
ftr-394	2341	26	to	to	ADP
ftr-394	2341	27	the	the	DET
ftr-394	2341	28	release	release	NOUN
ftr-394	2341	29	.	.	PUNCT
ftr-394	2342	1	c.	c.	NOUN
ftr-394	2342	2	the	the	DET
ftr-394	2342	3	ey	ey	PROPN
ftr-394	2342	4	deal	deal	NOUN
ftr-394	2342	5	.	.	PUNCT
ftr-394	2343	1	ir-2003	ir-2003	PROPN
ftr-394	2343	2	-	-	PROPN
ftr-394	2343	3	84	84	NUM
ftr-394	2343	4	(	(	PUNCT
ftr-394	2343	5	7/2/03	7/2/03	NUM
ftr-394	2343	6	)	)	PUNCT
ftr-394	2343	7	.	.	PUNCT
ftr-394	2344	1	the	the	DET
ftr-394	2344	2	irs	irs	PROPN
ftr-394	2344	3	announced	announce	VERB
ftr-394	2344	4	that	that	SCONJ
ftr-394	2344	5	it	it	PRON
ftr-394	2344	6	settled	settle	VERB
ftr-394	2344	7	ernst	ernst	PROPN
ftr-394	2344	8	&	&	CCONJ
ftr-394	2344	9	young	young	PROPN
ftr-394	2344	10	’s	’s	PART
ftr-394	2344	11	potential	potential	ADJ
ftr-394	2344	12	liability	liability	NOUN
ftr-394	2344	13	under	under	ADP
ftr-394	2344	14	the	the	DET
ftr-394	2344	15	tax	tax	NOUN
ftr-394	2344	16	shelter	shelter	NOUN
ftr-394	2344	17	registration	registration	NOUN
ftr-394	2344	18	and	and	CCONJ
ftr-394	2344	19	list	list	NOUN
ftr-394	2344	20	maintenance	maintenance	NOUN
ftr-394	2344	21	penalty	penalty	NOUN
ftr-394	2344	22	provisions	provision	NOUN
ftr-394	2344	23	for	for	ADP
ftr-394	2344	24	a	a	DET
ftr-394	2344	25	nondeductible	nondeductible	ADJ
ftr-394	2344	26	payment	payment	NOUN
ftr-394	2344	27	of	of	ADP
ftr-394	2344	28	$	$	SYM
ftr-394	2344	29	15	15	NUM
ftr-394	2344	30	million	million	NUM
ftr-394	2344	31	.	.	PUNCT
ftr-394	2345	1	see	see	VERB
ftr-394	2345	2	2003	2003	NUM
ftr-394	2345	3	tnt	tnt	PROPN
ftr-394	2345	4	128	128	NUM
ftr-394	2345	5	-	-	SYM
ftr-394	2345	6	1	1	NUM
ftr-394	2345	7	.	.	NOUN
ftr-394	2345	8	2	2	NUM
ftr-394	2345	9	.	.	X
ftr-394	2345	10	the	the	DET
ftr-394	2345	11	kpmg	kpmg	PROPN
ftr-394	2345	12	deal	deal	PROPN
ftr-394	2345	13	:	:	PUNCT
ftr-394	2345	14	the	the	DET
ftr-394	2345	15	price	price	NOUN
ftr-394	2345	16	of	of	ADP
ftr-394	2345	17	settling	settling	NOUN
ftr-394	2345	18	goes	go	VERB
ftr-394	2345	19	up	up	ADP
ftr-394	2345	20	dramatically	dramatically	ADV
ftr-394	2345	21	.	.	PUNCT
ftr-394	2346	1	ir-2005	ir-2005	NOUN
ftr-394	2346	2	-	-	PUNCT
ftr-394	2346	3	83	83	NUM
ftr-394	2346	4	(	(	PUNCT
ftr-394	2346	5	8/29/05	8/29/05	NUM
ftr-394	2346	6	)	)	PUNCT
ftr-394	2346	7	.	.	PUNCT
ftr-394	2347	1	the	the	DET
ftr-394	2347	2	irs	irs	PROPN
ftr-394	2347	3	and	and	CCONJ
ftr-394	2347	4	the	the	DET
ftr-394	2347	5	justice	justice	PROPN
ftr-394	2347	6	department	department	PROPN
ftr-394	2347	7	2008	2008	NUM
ftr-394	2347	8	]	]	PUNCT
ftr-394	2347	9	recent	recent	ADJ
ftr-394	2347	10	developments	development	NOUN
ftr-394	2347	11	in	in	ADP
ftr-394	2347	12	federal	federal	ADJ
ftr-394	2347	13	income	income	NOUN
ftr-394	2347	14	taxation	taxation	NOUN
ftr-394	2347	15	825	825	NUM
ftr-394	2347	16	announced	announce	VERB
ftr-394	2347	17	that	that	SCONJ
ftr-394	2347	18	kpmg	kpmg	PROPN
ftr-394	2347	19	llp	llp	PROPN
ftr-394	2347	20	has	have	AUX
ftr-394	2347	21	admitted	admit	VERB
ftr-394	2347	22	to	to	ADP
ftr-394	2347	23	criminal	criminal	ADJ
ftr-394	2347	24	wrongdoing	wrongdoing	NOUN
ftr-394	2347	25	and	and	CCONJ
ftr-394	2347	26	agreed	agree	VERB
ftr-394	2347	27	to	to	PART
ftr-394	2347	28	pay	pay	VERB
ftr-394	2347	29	$	$	SYM
ftr-394	2347	30	456	456	NUM
ftr-394	2347	31	million	million	NUM
ftr-394	2347	32	in	in	ADP
ftr-394	2347	33	fines	fine	NOUN
ftr-394	2347	34	,	,	PUNCT
ftr-394	2347	35	restitution	restitution	NOUN
ftr-394	2347	36	,	,	PUNCT
ftr-394	2347	37	and	and	CCONJ
ftr-394	2347	38	penalties	penalty	NOUN
ftr-394	2347	39	as	as	ADP
ftr-394	2347	40	part	part	NOUN
ftr-394	2347	41	of	of	ADP
ftr-394	2347	42	an	an	DET
ftr-394	2347	43	agreement	agreement	NOUN
ftr-394	2347	44	to	to	PART
ftr-394	2347	45	defer	defer	VERB
ftr-394	2347	46	prosecution	prosecution	NOUN
ftr-394	2347	47	of	of	ADP
ftr-394	2347	48	the	the	DET
ftr-394	2347	49	firm	firm	NOUN
ftr-394	2347	50	.	.	PUNCT
ftr-394	2348	1	nineteen	nineteen	NUM
ftr-394	2348	2	individuals	individual	NOUN
ftr-394	2348	3	,	,	PUNCT
ftr-394	2348	4	chiefly	chiefly	ADV
ftr-394	2348	5	former	former	ADJ
ftr-394	2348	6	kpmg	kpmg	PROPN
ftr-394	2348	7	partners	partner	NOUN
ftr-394	2348	8	including	include	VERB
ftr-394	2348	9	the	the	DET
ftr-394	2348	10	former	former	ADJ
ftr-394	2348	11	deputy	deputy	NOUN
ftr-394	2348	12	chairman	chairman	NOUN
ftr-394	2348	13	of	of	ADP
ftr-394	2348	14	the	the	DET
ftr-394	2348	15	firm	firm	NOUN
ftr-394	2348	16	(	(	PUNCT
ftr-394	2348	17	jeffrey	jeffrey	PROPN
ftr-394	2348	18	stein	stein	PROPN
ftr-394	2348	19	)	)	PUNCT
ftr-394	2348	20	,	,	PUNCT
ftr-394	2348	21	as	as	ADV
ftr-394	2348	22	well	well	ADV
ftr-394	2348	23	as	as	ADP
ftr-394	2348	24	a	a	DET
ftr-394	2348	25	new	new	PROPN
ftr-394	2348	26	york	york	PROPN
ftr-394	2348	27	lawyer	lawyer	NOUN
ftr-394	2348	28	(	(	PUNCT
ftr-394	2348	29	r.j	r.j	PROPN
ftr-394	2348	30	.	.	PROPN
ftr-394	2348	31	ruble	ruble	PROPN
ftr-394	2348	32	)	)	PUNCT
ftr-394	2348	33	were	be	AUX
ftr-394	2348	34	indicted	indict	VERB
ftr-394	2348	35	in	in	ADP
ftr-394	2348	36	the	the	DET
ftr-394	2348	37	southern	southern	ADJ
ftr-394	2348	38	district	district	NOUN
ftr-394	2348	39	of	of	ADP
ftr-394	2348	40	new	new	PROPN
ftr-394	2348	41	york	york	PROPN
ftr-394	2348	42	in	in	ADP
ftr-394	2348	43	relation	relation	NOUN
ftr-394	2348	44	to	to	ADP
ftr-394	2348	45	the	the	DET
ftr-394	2348	46	“	"	PUNCT
ftr-394	2348	47	multi	multi	ADJ
ftr-394	2348	48	-	-	ADJ
ftr-394	2348	49	billion	billion	NUM
ftr-394	2348	50	dollar	dollar	NOUN
ftr-394	2348	51	criminal	criminal	ADJ
ftr-394	2348	52	tax	tax	NOUN
ftr-394	2348	53	fraud	fraud	NOUN
ftr-394	2348	54	conspiracy	conspiracy	NOUN
ftr-394	2348	55	;	;	PUNCT
ftr-394	2348	56	”	"	PUNCT
ftr-394	2348	57	several	several	ADJ
ftr-394	2348	58	of	of	ADP
ftr-394	2348	59	those	those	PRON
ftr-394	2348	60	indicted	indict	VERB
ftr-394	2348	61	were	be	AUX
ftr-394	2348	62	partners	partner	NOUN
ftr-394	2348	63	in	in	ADP
ftr-394	2348	64	kpmg	kpmg	PROPN
ftr-394	2348	65	’s	’s	PART
ftr-394	2348	66	washington	washington	PROPN
ftr-394	2348	67	national	national	PROPN
ftr-394	2348	68	tax	tax	PROPN
ftr-394	2348	69	group	group	NOUN
ftr-394	2348	70	.	.	PUNCT
ftr-394	2349	1	a.	a.	PROPN
ftr-394	2349	2	judge	judge	PROPN
ftr-394	2349	3	kaplan	kaplan	PROPN
ftr-394	2349	4	refuses	refuse	VERB
ftr-394	2349	5	to	to	PART
ftr-394	2349	6	find	find	VERB
ftr-394	2349	7	prosecutorial	prosecutorial	ADJ
ftr-394	2349	8	misconduct	misconduct	NOUN
ftr-394	2349	9	in	in	ADP
ftr-394	2349	10	the	the	DET
ftr-394	2349	11	deferred	defer	VERB
ftr-394	2349	12	prosecution	prosecution	NOUN
ftr-394	2349	13	agreement	agreement	NOUN
ftr-394	2349	14	.	.	PUNCT
ftr-394	2350	1	united	united	PROPN
ftr-394	2350	2	states	states	PROPN
ftr-394	2350	3	v.	v.	PROPN
ftr-394	2350	4	stein	stein	PROPN
ftr-394	2350	5	,	,	PUNCT
ftr-394	2350	6	428	428	NUM
ftr-394	2350	7	f.	f.	PROPN
ftr-394	2350	8	supp	supp	PROPN
ftr-394	2350	9	.	.	PUNCT
ftr-394	2351	1	2d	2d	NOUN
ftr-394	2351	2	138	138	NUM
ftr-394	2351	3	(	(	PUNCT
ftr-394	2351	4	s.d.n.y	s.d.n.y	PROPN
ftr-394	2351	5	.	.	PROPN
ftr-394	2351	6	4/4/06	4/4/06	NUM
ftr-394	2351	7	)	)	PUNCT
ftr-394	2351	8	.	.	PUNCT
ftr-394	2352	1	judge	judge	PROPN
ftr-394	2352	2	kaplan	kaplan	PROPN
ftr-394	2352	3	denied	deny	VERB
ftr-394	2352	4	a	a	DET
ftr-394	2352	5	motion	motion	NOUN
ftr-394	2352	6	to	to	PART
ftr-394	2352	7	dismiss	dismiss	VERB
ftr-394	2352	8	based	base	VERB
ftr-394	2352	9	upon	upon	SCONJ
ftr-394	2352	10	alleged	allege	VERB
ftr-394	2352	11	prosecutorial	prosecutorial	ADJ
ftr-394	2352	12	misconduct	misconduct	NOUN
ftr-394	2352	13	by	by	ADP
ftr-394	2352	14	reason	reason	NOUN
ftr-394	2352	15	of	of	ADP
ftr-394	2352	16	the	the	DET
ftr-394	2352	17	alleged	allege	VERB
ftr-394	2352	18	manipulation	manipulation	NOUN
ftr-394	2352	19	of	of	ADP
ftr-394	2352	20	kpmg	kpmg	PROPN
ftr-394	2352	21	in	in	ADP
ftr-394	2352	22	the	the	DET
ftr-394	2352	23	deferred	defer	VERB
ftr-394	2352	24	prosecution	prosecution	NOUN
ftr-394	2352	25	agreement	agreement	NOUN
ftr-394	2352	26	.	.	PUNCT
ftr-394	2353	1	this	this	DET
ftr-394	2353	2	dpa	dpa	NOUN
ftr-394	2353	3	required	require	VERB
ftr-394	2353	4	the	the	DET
ftr-394	2353	5	firm	firm	NOUN
ftr-394	2353	6	“	"	PUNCT
ftr-394	2353	7	upon	upon	SCONJ
ftr-394	2353	8	pain	pain	NOUN
ftr-394	2353	9	of	of	ADP
ftr-394	2353	10	corporate	corporate	ADJ
ftr-394	2353	11	death	death	NOUN
ftr-394	2353	12	,	,	PUNCT
ftr-394	2353	13	[	[	X
ftr-394	2353	14	to	to	PART
ftr-394	2353	15	]	]	PUNCT
ftr-394	2353	16	espouse	espouse	VERB
ftr-394	2353	17	a	a	DET
ftr-394	2353	18	government	government	NOUN
ftr-394	2353	19	-	-	PUNCT
ftr-394	2353	20	approved	approve	VERB
ftr-394	2353	21	version	version	NOUN
ftr-394	2353	22	of	of	ADP
ftr-394	2353	23	[	[	X
ftr-394	2353	24	the	the	DET
ftr-394	2353	25	]	]	X
ftr-394	2353	26	facts	fact	NOUN
ftr-394	2353	27	.	.	PUNCT
ftr-394	2353	28	”	"	PUNCT
ftr-394	2354	1	judge	judge	PROPN
ftr-394	2354	2	kaplan	kaplan	PROPN
ftr-394	2354	3	based	base	VERB
ftr-394	2354	4	his	his	PRON
ftr-394	2354	5	decision	decision	NOUN
ftr-394	2354	6	on	on	ADP
ftr-394	2354	7	the	the	DET
ftr-394	2354	8	ethical	ethical	ADJ
ftr-394	2354	9	provision	provision	NOUN
ftr-394	2354	10	applicable	applicable	ADJ
ftr-394	2354	11	to	to	ADP
ftr-394	2354	12	all	all	DET
ftr-394	2354	13	attorneys	attorney	NOUN
ftr-394	2354	14	that	that	PRON
ftr-394	2354	15	prohibits	prohibit	VERB
ftr-394	2354	16	them	they	PRON
ftr-394	2354	17	from	from	ADP
ftr-394	2354	18	coercing	coerce	VERB
ftr-394	2354	19	witnesses	witness	NOUN
ftr-394	2354	20	to	to	PART
ftr-394	2354	21	give	give	VERB
ftr-394	2354	22	false	false	ADJ
ftr-394	2354	23	testimony	testimony	NOUN
ftr-394	2354	24	.	.	PUNCT
ftr-394	2355	1	he	he	PRON
ftr-394	2355	2	further	far	ADV
ftr-394	2355	3	held	hold	VERB
ftr-394	2355	4	that	that	SCONJ
ftr-394	2355	5	nothing	nothing	PRON
ftr-394	2355	6	in	in	ADP
ftr-394	2355	7	the	the	DET
ftr-394	2355	8	dpa	dpa	NOUN
ftr-394	2355	9	pressures	pressure	NOUN
ftr-394	2355	10	individual	individual	PROPN
ftr-394	2355	11	kpmg	kpmg	PROPN
ftr-394	2355	12	employees	employee	NOUN
ftr-394	2355	13	to	to	PART
ftr-394	2355	14	testify	testify	VERB
ftr-394	2355	15	in	in	ADP
ftr-394	2355	16	any	any	DET
ftr-394	2355	17	particular	particular	ADJ
ftr-394	2355	18	way	way	NOUN
ftr-394	2355	19	,	,	PUNCT
ftr-394	2355	20	but	but	CCONJ
ftr-394	2355	21	that	that	SCONJ
ftr-394	2355	22	the	the	DET
ftr-394	2355	23	dpa	dpa	NOUN
ftr-394	2355	24	merely	merely	ADV
ftr-394	2355	25	requires	require	VERB
ftr-394	2355	26	the	the	DET
ftr-394	2355	27	firm	firm	NOUN
ftr-394	2355	28	to	to	PART
ftr-394	2355	29	disavow	disavow	VERB
ftr-394	2355	30	any	any	DET
ftr-394	2355	31	assertion	assertion	NOUN
ftr-394	2355	32	by	by	ADP
ftr-394	2355	33	an	an	DET
ftr-394	2355	34	affiliated	affiliated	ADJ
ftr-394	2355	35	individual	individual	NOUN
ftr-394	2355	36	that	that	PRON
ftr-394	2355	37	is	be	AUX
ftr-394	2355	38	inconsistent	inconsistent	ADJ
ftr-394	2355	39	with	with	ADP
ftr-394	2355	40	the	the	DET
ftr-394	2355	41	dpa	dpa	PROPN
ftr-394	2355	42	’s	’s	PART
ftr-394	2355	43	statement	statement	NOUN
ftr-394	2355	44	of	of	ADP
ftr-394	2355	45	facts	fact	NOUN
ftr-394	2355	46	.	.	PUNCT
ftr-394	2356	1	b.	b.	PROPN
ftr-394	2356	2	in	in	ADP
ftr-394	2356	3	its	its	PRON
ftr-394	2356	4	post	post	ADJ
ftr-394	2356	5	-	-	ADJ
ftr-394	2356	6	enron	enron	ADJ
ftr-394	2356	7	war	war	NOUN
ftr-394	2356	8	against	against	ADP
ftr-394	2356	9	white	white	ADJ
ftr-394	2356	10	collar	collar	PROPN
ftr-394	2356	11	crime	crime	NOUN
ftr-394	2356	12	,	,	PUNCT
ftr-394	2356	13	the	the	DET
ftr-394	2356	14	justice	justice	PROPN
ftr-394	2356	15	department	department	PROPN
ftr-394	2356	16	’s	’s	PART
ftr-394	2356	17	notion	notion	NOUN
ftr-394	2356	18	that	that	SCONJ
ftr-394	2356	19	what	what	PRON
ftr-394	2356	20	is	be	AUX
ftr-394	2356	21	fair	fair	ADJ
ftr-394	2356	22	against	against	ADP
ftr-394	2356	23	organized	organize	VERB
ftr-394	2356	24	crime	crime	NOUN
ftr-394	2356	25	is	be	AUX
ftr-394	2356	26	also	also	ADV
ftr-394	2356	27	fair	fair	ADJ
ftr-394	2356	28	against	against	ADP
ftr-394	2356	29	white	white	ADJ
ftr-394	2356	30	collar	collar	PROPN
ftr-394	2356	31	crime	crime	NOUN
ftr-394	2356	32	receives	receive	VERB
ftr-394	2356	33	a	a	DET
ftr-394	2356	34	(	(	PUNCT
ftr-394	2356	35	temporary	temporary	ADJ
ftr-394	2356	36	?	?	PUNCT
ftr-394	2356	37	)	)	PUNCT
ftr-394	2356	38	setback	setback	NOUN
ftr-394	2356	39	.	.	PUNCT
ftr-394	2357	1	judge	judge	PROPN
ftr-394	2357	2	kaplan	kaplan	PROPN
ftr-394	2357	3	finds	find	VERB
ftr-394	2357	4	prosecutorial	prosecutorial	ADJ
ftr-394	2357	5	misconduct	misconduct	NOUN
ftr-394	2357	6	in	in	ADP
ftr-394	2357	7	the	the	DET
ftr-394	2357	8	use	use	NOUN
ftr-394	2357	9	of	of	ADP
ftr-394	2357	10	the	the	DET
ftr-394	2357	11	thompson	thompson	PROPN
ftr-394	2357	12	memorandum	memorandum	NOUN
ftr-394	2357	13	to	to	PART
ftr-394	2357	14	prevent	prevent	VERB
ftr-394	2357	15	kpmg	kpmg	PROPN
ftr-394	2357	16	from	from	ADP
ftr-394	2357	17	continuing	continue	VERB
ftr-394	2357	18	its	its	PRON
ftr-394	2357	19	customary	customary	ADJ
ftr-394	2357	20	practice	practice	NOUN
ftr-394	2357	21	of	of	ADP
ftr-394	2357	22	paying	pay	VERB
ftr-394	2357	23	attorney	attorney	NOUN
ftr-394	2357	24	’s	’s	PART
ftr-394	2357	25	fees	fee	NOUN
ftr-394	2357	26	for	for	ADP
ftr-394	2357	27	individuals	individual	NOUN
ftr-394	2357	28	caught	catch	VERB
ftr-394	2357	29	up	up	ADP
ftr-394	2357	30	in	in	ADP
ftr-394	2357	31	controversy	controversy	NOUN
ftr-394	2357	32	by	by	ADP
ftr-394	2357	33	reason	reason	NOUN
ftr-394	2357	34	of	of	ADP
ftr-394	2357	35	their	their	PRON
ftr-394	2357	36	affiliation	affiliation	NOUN
ftr-394	2357	37	with	with	ADP
ftr-394	2357	38	the	the	DET
ftr-394	2357	39	firm	firm	NOUN
ftr-394	2357	40	.	.	PUNCT
ftr-394	2358	1	united	united	PROPN
ftr-394	2358	2	states	states	PROPN
ftr-394	2358	3	v.	v.	PROPN
ftr-394	2358	4	stein	stein	PROPN
ftr-394	2358	5	,	,	PUNCT
ftr-394	2358	6	435	435	NUM
ftr-394	2358	7	f.	f.	PROPN
ftr-394	2358	8	supp	supp	PROPN
ftr-394	2358	9	.	.	PUNCT
ftr-394	2359	1	2d	2d	NOUN
ftr-394	2359	2	330	330	NUM
ftr-394	2359	3	(	(	PUNCT
ftr-394	2359	4	s.d.n.y	s.d.n.y	PROPN
ftr-394	2359	5	.	.	NOUN
ftr-394	2359	6	6/26/06	6/26/06	NUM
ftr-394	2359	7	)	)	PUNCT
ftr-394	2359	8	,	,	PUNCT
ftr-394	2359	9	as	as	SCONJ
ftr-394	2359	10	amended	amend	VERB
ftr-394	2359	11	,	,	PUNCT
ftr-394	2359	12	7/14/06	7/14/06	NUM
ftr-394	2359	13	.	.	PUNCT
ftr-394	2360	1	the	the	DET
ftr-394	2360	2	court	court	NOUN
ftr-394	2360	3	held	hold	VERB
ftr-394	2360	4	that	that	SCONJ
ftr-394	2360	5	the	the	DET
ftr-394	2360	6	justice	justice	PROPN
ftr-394	2360	7	department	department	PROPN
ftr-394	2360	8	’s	’s	PART
ftr-394	2360	9	thompson	thompson	PROPN
ftr-394	2360	10	memorandum	memorandum	NOUN
ftr-394	2360	11	policy	policy	NOUN
ftr-394	2360	12	(	(	PUNCT
ftr-394	2360	13	continued	continue	VERB
ftr-394	2360	14	from	from	ADP
ftr-394	2360	15	the	the	DET
ftr-394	2360	16	holder	holder	NOUN
ftr-394	2360	17	memorandum	memorandum	NOUN
ftr-394	2360	18	)	)	PUNCT
ftr-394	2360	19	of	of	ADP
ftr-394	2360	20	basing	base	VERB
ftr-394	2360	21	a	a	DET
ftr-394	2360	22	determination	determination	NOUN
ftr-394	2360	23	of	of	ADP
ftr-394	2360	24	whether	whether	SCONJ
ftr-394	2360	25	a	a	DET
ftr-394	2360	26	firm	firm	NOUN
ftr-394	2360	27	is	be	AUX
ftr-394	2360	28	“	"	PUNCT
ftr-394	2360	29	cooperating	cooperate	VERB
ftr-394	2360	30	”	"	PUNCT
ftr-394	2360	31	with	with	ADP
ftr-394	2360	32	the	the	DET
ftr-394	2360	33	government	government	NOUN
ftr-394	2360	34	on	on	ADP
ftr-394	2360	35	its	its	PRON
ftr-394	2360	36	refusal	refusal	NOUN
ftr-394	2360	37	(	(	PUNCT
ftr-394	2360	38	unless	unless	SCONJ
ftr-394	2360	39	compelled	compel	VERB
ftr-394	2360	40	by	by	ADP
ftr-394	2360	41	law	law	NOUN
ftr-394	2360	42	)	)	PUNCT
ftr-394	2360	43	to	to	PART
ftr-394	2360	44	advance	advance	VERB
ftr-394	2360	45	legal	legal	ADJ
ftr-394	2360	46	fees	fee	NOUN
ftr-394	2360	47	for	for	ADP
ftr-394	2360	48	affiliated	affiliated	ADJ
ftr-394	2360	49	individuals	individual	NOUN
ftr-394	2360	50	unless	unless	SCONJ
ftr-394	2360	51	they	they	PRON
ftr-394	2360	52	in	in	ADP
ftr-394	2360	53	turn	turn	NOUN
ftr-394	2360	54	fully	fully	ADV
ftr-394	2360	55	cooperated	cooperate	VERB
ftr-394	2360	56	with	with	ADP
ftr-394	2360	57	the	the	DET
ftr-394	2360	58	government	government	NOUN
ftr-394	2360	59	,	,	PUNCT
ftr-394	2360	60	as	as	SCONJ
ftr-394	2360	61	it	it	PRON
ftr-394	2360	62	was	be	AUX
ftr-394	2360	63	applied	apply	VERB
ftr-394	2360	64	by	by	ADP
ftr-394	2360	65	the	the	DET
ftr-394	2360	66	prosecutors	prosecutor	NOUN
ftr-394	2360	67	in	in	ADP
ftr-394	2360	68	this	this	DET
ftr-394	2360	69	case	case	NOUN
ftr-394	2360	70	,	,	PUNCT
ftr-394	2360	71	was	be	AUX
ftr-394	2360	72	an	an	DET
ftr-394	2360	73	unconstitutional	unconstitutional	ADJ
ftr-394	2360	74	interference	interference	NOUN
ftr-394	2360	75	with	with	ADP
ftr-394	2360	76	defendants	defendant	NOUN
ftr-394	2360	77	’	'	PUNCT
ftr-394	2360	78	ability	ability	NOUN
ftr-394	2360	79	to	to	PART
ftr-394	2360	80	use	use	VERB
ftr-394	2360	81	resources	resource	NOUN
ftr-394	2360	82	that	that	PRON
ftr-394	2360	83	–	–	PUNCT
ftr-394	2360	84	absent	absent	ADJ
ftr-394	2360	85	the	the	DET
ftr-394	2360	86	government	government	NOUN
ftr-394	2360	87	’s	’s	PART
ftr-394	2360	88	misconduct	misconduct	NOUN
ftr-394	2360	89	–	–	PUNCT
ftr-394	2360	90	would	would	AUX
ftr-394	2360	91	be	be	AUX
ftr-394	2360	92	otherwise	otherwise	ADV
ftr-394	2360	93	available	available	ADJ
ftr-394	2360	94	to	to	ADP
ftr-394	2360	95	them	they	PRON
ftr-394	2360	96	for	for	ADP
ftr-394	2360	97	payment	payment	NOUN
ftr-394	2360	98	of	of	ADP
ftr-394	2360	99	attorneys	attorney	NOUN
ftr-394	2360	100	’	'	PUNCT
ftr-394	2360	101	fees	fee	NOUN
ftr-394	2360	102	.	.	PUNCT
ftr-394	2361	1	the	the	DET
ftr-394	2361	2	resources	resource	NOUN
ftr-394	2361	3	in	in	ADP
ftr-394	2361	4	question	question	NOUN
ftr-394	2361	5	were	be	AUX
ftr-394	2361	6	funds	fund	NOUN
ftr-394	2361	7	that	that	PRON
ftr-394	2361	8	would	would	AUX
ftr-394	2361	9	have	have	AUX
ftr-394	2361	10	customarily	customarily	ADV
ftr-394	2361	11	been	be	AUX
ftr-394	2361	12	received	receive	VERB
ftr-394	2361	13	by	by	ADP
ftr-394	2361	14	these	these	DET
ftr-394	2361	15	defendants	defendant	NOUN
ftr-394	2361	16	from	from	ADP
ftr-394	2361	17	kpmg	kpmg	PROPN
ftr-394	2361	18	to	to	PART
ftr-394	2361	19	pay	pay	VERB
ftr-394	2361	20	their	their	PRON
ftr-394	2361	21	attorneys	attorney	NOUN
ftr-394	2361	22	.	.	PUNCT
ftr-394	2362	1	826	826	NUM
ftr-394	2362	2	florida	florida	PROPN
ftr-394	2362	3	tax	tax	NOUN
ftr-394	2362	4	review	review	NOUN
ftr-394	2362	5	[	[	X
ftr-394	2362	6	vol	vol	NOUN
ftr-394	2362	7	.	.	PUNCT
ftr-394	2363	1	8	8	NUM
ftr-394	2363	2	:	:	PUNCT
ftr-394	2363	3	si	si	PROPN
ftr-394	2363	4	•	•	NUM
ftr-394	2363	5	judge	judge	PROPN
ftr-394	2363	6	kaplan	kaplan	PROPN
ftr-394	2363	7	suggested	suggest	VERB
ftr-394	2363	8	that	that	SCONJ
ftr-394	2363	9	the	the	DET
ftr-394	2363	10	constitutional	constitutional	ADJ
ftr-394	2363	11	violation	violation	NOUN
ftr-394	2363	12	could	could	AUX
ftr-394	2363	13	be	be	AUX
ftr-394	2363	14	rendered	render	VERB
ftr-394	2363	15	harmless	harmless	ADJ
ftr-394	2363	16	if	if	SCONJ
ftr-394	2363	17	the	the	DET
ftr-394	2363	18	defendants	defendant	NOUN
ftr-394	2363	19	could	could	AUX
ftr-394	2363	20	successfully	successfully	ADV
ftr-394	2363	21	force	force	VERB
ftr-394	2363	22	kpmg	kpmg	PROPN
ftr-394	2363	23	to	to	PART
ftr-394	2363	24	pay	pay	VERB
ftr-394	2363	25	their	their	PRON
ftr-394	2363	26	legal	legal	ADJ
ftr-394	2363	27	expenses	expense	NOUN
ftr-394	2363	28	,	,	PUNCT
ftr-394	2363	29	and	and	CCONJ
ftr-394	2363	30	sua	sua	PROPN
ftr-394	2363	31	sponte	sponte	PROPN
ftr-394	2363	32	instructed	instruct	VERB
ftr-394	2363	33	the	the	DET
ftr-394	2363	34	clerk	clerk	NOUN
ftr-394	2363	35	of	of	ADP
ftr-394	2363	36	the	the	DET
ftr-394	2363	37	district	district	NOUN
ftr-394	2363	38	court	court	NOUN
ftr-394	2363	39	to	to	PART
ftr-394	2363	40	open	open	VERB
ftr-394	2363	41	a	a	DET
ftr-394	2363	42	civil	civil	ADJ
ftr-394	2363	43	docket	docket	NOUN
ftr-394	2363	44	number	number	NOUN
ftr-394	2363	45	for	for	ADP
ftr-394	2363	46	an	an	DET
ftr-394	2363	47	expected	expect	VERB
ftr-394	2363	48	contract	contract	NOUN
ftr-394	2363	49	claim	claim	NOUN
ftr-394	2363	50	by	by	ADP
ftr-394	2363	51	the	the	DET
ftr-394	2363	52	defendants	defendant	NOUN
ftr-394	2363	53	against	against	ADP
ftr-394	2363	54	kpmg	kpmg	PROPN
ftr-394	2363	55	for	for	ADP
ftr-394	2363	56	payment	payment	NOUN
ftr-394	2363	57	of	of	ADP
ftr-394	2363	58	their	their	PRON
ftr-394	2363	59	defense	defense	NOUN
ftr-394	2363	60	costs	cost	NOUN
ftr-394	2363	61	.	.	PUNCT
ftr-394	2364	1	judge	judge	PROPN
ftr-394	2364	2	kaplan	kaplan	PROPN
ftr-394	2364	3	stated	state	VERB
ftr-394	2364	4	that	that	SCONJ
ftr-394	2364	5	the	the	DET
ftr-394	2364	6	court	court	NOUN
ftr-394	2364	7	would	would	AUX
ftr-394	2364	8	“	"	PUNCT
ftr-394	2364	9	entertain	entertain	VERB
ftr-394	2364	10	the	the	DET
ftr-394	2364	11	claims	claim	NOUN
ftr-394	2364	12	pursuant	pursuant	ADJ
ftr-394	2364	13	to	to	ADP
ftr-394	2364	14	its	its	PRON
ftr-394	2364	15	ancillary	ancillary	ADJ
ftr-394	2364	16	jurisdiction	jurisdiction	NOUN
ftr-394	2364	17	over	over	ADP
ftr-394	2364	18	this	this	DET
ftr-394	2364	19	case	case	NOUN
ftr-394	2364	20	.	.	PUNCT
ftr-394	2364	21	”	"	PUNCT
ftr-394	2365	1	the	the	DET
ftr-394	2365	2	defendants	defendant	NOUN
ftr-394	2365	3	subsequently	subsequently	ADV
ftr-394	2365	4	filed	file	VERB
ftr-394	2365	5	the	the	DET
ftr-394	2365	6	anticipated	anticipate	VERB
ftr-394	2365	7	complaints	complaint	NOUN
ftr-394	2365	8	against	against	ADP
ftr-394	2365	9	kpmg	kpmg	PROPN
ftr-394	2365	10	.	.	PUNCT
ftr-394	2366	1	•	•	PROPN
ftr-394	2366	2	judge	judge	PROPN
ftr-394	2366	3	kaplan	kaplan	PROPN
ftr-394	2366	4	subsequently	subsequently	ADV
ftr-394	2366	5	refused	refuse	VERB
ftr-394	2366	6	to	to	PART
ftr-394	2366	7	eliminate	eliminate	VERB
ftr-394	2366	8	from	from	ADP
ftr-394	2366	9	his	his	PRON
ftr-394	2366	10	opinion	opinion	NOUN
ftr-394	2366	11	a	a	DET
ftr-394	2366	12	statement	statement	NOUN
ftr-394	2366	13	that	that	SCONJ
ftr-394	2366	14	prosecutors	prosecutor	NOUN
ftr-394	2366	15	in	in	ADP
ftr-394	2366	16	the	the	DET
ftr-394	2366	17	case	case	NOUN
ftr-394	2366	18	were	be	AUX
ftr-394	2366	19	“	"	PUNCT
ftr-394	2366	20	economical	economical	ADJ
ftr-394	2366	21	with	with	ADP
ftr-394	2366	22	the	the	DET
ftr-394	2366	23	truth	truth	NOUN
ftr-394	2366	24	.	.	PUNCT
ftr-394	2366	25	”	"	PUNCT
ftr-394	2367	1	he	he	PRON
ftr-394	2367	2	also	also	ADV
ftr-394	2367	3	refused	refuse	VERB
ftr-394	2367	4	to	to	PART
ftr-394	2367	5	eliminate	eliminate	VERB
ftr-394	2367	6	from	from	ADP
ftr-394	2367	7	his	his	PRON
ftr-394	2367	8	opinion	opinion	NOUN
ftr-394	2367	9	the	the	DET
ftr-394	2367	10	names	name	NOUN
ftr-394	2367	11	of	of	ADP
ftr-394	2367	12	the	the	DET
ftr-394	2367	13	prosecutors	prosecutor	NOUN
ftr-394	2367	14	involved	involve	VERB
ftr-394	2367	15	.	.	PUNCT
ftr-394	2368	1	2006	2006	NUM
ftr-394	2368	2	tnt	tnt	NOUN
ftr-394	2368	3	130	130	NUM
ftr-394	2368	4	-	-	SYM
ftr-394	2368	5	10	10	NUM
ftr-394	2368	6	.	.	PUNCT
ftr-394	2368	7	•	•	NUM
ftr-394	2368	8	the	the	DET
ftr-394	2368	9	thompson	thompson	PROPN
ftr-394	2368	10	memorandum	memorandum	NOUN
ftr-394	2368	11	was	be	AUX
ftr-394	2368	12	replaced	replace	VERB
ftr-394	2368	13	on	on	ADP
ftr-394	2368	14	12/12/06	12/12/06	NUM
ftr-394	2368	15	by	by	ADP
ftr-394	2368	16	the	the	DET
ftr-394	2368	17	mcnulty	mcnulty	PROPN
ftr-394	2368	18	memorandum	memorandum	NOUN
ftr-394	2368	19	which	which	PRON
ftr-394	2368	20	requires	require	VERB
ftr-394	2368	21	threats	threat	NOUN
ftr-394	2368	22	to	to	PART
ftr-394	2368	23	prosecute	prosecute	VERB
ftr-394	2368	24	entities	entity	NOUN
ftr-394	2368	25	“	"	PUNCT
ftr-394	2368	26	unless	unless	SCONJ
ftr-394	2368	27	”	"	PUNCT
ftr-394	2368	28	they	they	PRON
ftr-394	2368	29	do	do	VERB
ftr-394	2368	30	something	something	PRON
ftr-394	2368	31	(	(	PUNCT
ftr-394	2368	32	e.g.	e.g.	ADV
ftr-394	2368	33	,	,	PUNCT
ftr-394	2368	34	waive	waive	ADJ
ftr-394	2368	35	attorney	attorney	NOUN
ftr-394	2368	36	client	client	NOUN
ftr-394	2368	37	privilege	privilege	NOUN
ftr-394	2368	38	)	)	PUNCT
ftr-394	2368	39	or	or	CCONJ
ftr-394	2368	40	“	"	PUNCT
ftr-394	2368	41	if	if	SCONJ
ftr-394	2368	42	”	"	PUNCT
ftr-394	2368	43	they	they	PRON
ftr-394	2368	44	do	do	VERB
ftr-394	2368	45	something	something	PRON
ftr-394	2368	46	(	(	PUNCT
ftr-394	2368	47	e.g.	e.g.	ADV
ftr-394	2368	48	,	,	PUNCT
ftr-394	2368	49	advance	advance	VERB
ftr-394	2368	50	legal	legal	ADJ
ftr-394	2368	51	fees	fee	NOUN
ftr-394	2368	52	)	)	PUNCT
ftr-394	2368	53	to	to	PART
ftr-394	2368	54	emanate	emanate	VERB
ftr-394	2368	55	from	from	ADP
ftr-394	2368	56	a	a	DET
ftr-394	2368	57	higher	high	ADJ
ftr-394	2368	58	level	level	NOUN
ftr-394	2368	59	of	of	ADP
ftr-394	2368	60	the	the	DET
ftr-394	2368	61	justice	justice	PROPN
ftr-394	2368	62	department	department	PROPN
ftr-394	2368	63	.	.	PUNCT
ftr-394	2369	1	c.	c.	PROPN
ftr-394	2369	2	judge	judge	PROPN
ftr-394	2369	3	kaplan	kaplan	PROPN
ftr-394	2369	4	indefinitely	indefinitely	ADV
ftr-394	2369	5	postpones	postpone	VERB
ftr-394	2369	6	the	the	DET
ftr-394	2369	7	federal	federal	ADJ
ftr-394	2369	8	criminal	criminal	ADJ
ftr-394	2369	9	trial	trial	NOUN
ftr-394	2369	10	against	against	ADP
ftr-394	2369	11	16	16	NUM
ftr-394	2369	12	former	former	ADJ
ftr-394	2369	13	kpmg	kpmg	PROPN
ftr-394	2369	14	employees	employee	NOUN
ftr-394	2369	15	,	,	PUNCT
ftr-394	2369	16	an	an	DET
ftr-394	2369	17	outside	outside	ADJ
ftr-394	2369	18	investment	investment	NOUN
ftr-394	2369	19	adviser	adviser	NOUN
ftr-394	2369	20	,	,	PUNCT
ftr-394	2369	21	and	and	CCONJ
ftr-394	2369	22	a	a	DET
ftr-394	2369	23	lawyer	lawyer	NOUN
ftr-394	2369	24	.	.	PUNCT
ftr-394	2370	1	united	united	PROPN
ftr-394	2370	2	states	states	PROPN
ftr-394	2370	3	v.	v.	PROPN
ftr-394	2370	4	stein	stein	PROPN
ftr-394	2370	5	,	,	PUNCT
ftr-394	2370	6	461	461	NUM
ftr-394	2370	7	f.	f.	PROPN
ftr-394	2370	8	supp	supp	PROPN
ftr-394	2370	9	.	.	PUNCT
ftr-394	2371	1	2d	2d	PROPN
ftr-394	2371	2	201	201	NUM
ftr-394	2371	3	(	(	PUNCT
ftr-394	2371	4	s.d.n.y	s.d.n.y	PROPN
ftr-394	2371	5	.	.	PUNCT
ftr-394	2371	6	11/13/06	11/13/06	NUM
ftr-394	2371	7	)	)	PUNCT
ftr-394	2371	8	.	.	PUNCT
ftr-394	2372	1	judge	judge	PROPN
ftr-394	2372	2	kaplan	kaplan	PROPN
ftr-394	2372	3	reaffirmed	reaffirm	VERB
ftr-394	2372	4	his	his	PRON
ftr-394	2372	5	earlier	early	ADV
ftr-394	2372	6	holding	hold	VERB
ftr-394	2372	7	that	that	SCONJ
ftr-394	2372	8	ancillary	ancillary	ADJ
ftr-394	2372	9	jurisdiction	jurisdiction	NOUN
ftr-394	2372	10	existed	exist	VERB
ftr-394	2372	11	over	over	ADP
ftr-394	2372	12	the	the	DET
ftr-394	2372	13	contractual	contractual	ADJ
ftr-394	2372	14	fee	fee	NOUN
ftr-394	2372	15	dispute	dispute	NOUN
ftr-394	2372	16	between	between	ADP
ftr-394	2372	17	the	the	DET
ftr-394	2372	18	defendants	defendant	NOUN
ftr-394	2372	19	and	and	CCONJ
ftr-394	2372	20	kpmg	kpmg	PROPN
ftr-394	2372	21	.	.	PUNCT
ftr-394	2373	1	he	he	PRON
ftr-394	2373	2	rejected	reject	VERB
ftr-394	2373	3	kpmg	kpmg	PROPN
ftr-394	2373	4	’s	’s	PART
ftr-394	2373	5	argument	argument	NOUN
ftr-394	2373	6	that	that	SCONJ
ftr-394	2373	7	the	the	DET
ftr-394	2373	8	defendant	defendant	NOUN
ftr-394	2373	9	’s	’s	PART
ftr-394	2373	10	claims	claim	NOUN
ftr-394	2373	11	were	be	AUX
ftr-394	2373	12	foreclosed	foreclose	VERB
ftr-394	2373	13	by	by	ADP
ftr-394	2373	14	written	write	VERB
ftr-394	2373	15	agreements	agreement	NOUN
ftr-394	2373	16	,	,	PUNCT
ftr-394	2373	17	and	and	CCONJ
ftr-394	2373	18	found	find	VERB
ftr-394	2373	19	that	that	SCONJ
ftr-394	2373	20	enforcement	enforcement	NOUN
ftr-394	2373	21	of	of	ADP
ftr-394	2373	22	any	any	DET
ftr-394	2373	23	applicable	applicable	ADJ
ftr-394	2373	24	arbitration	arbitration	NOUN
ftr-394	2373	25	clause	clause	NOUN
ftr-394	2373	26	would	would	AUX
ftr-394	2373	27	be	be	AUX
ftr-394	2373	28	contrary	contrary	ADJ
ftr-394	2373	29	to	to	ADP
ftr-394	2373	30	public	public	ADJ
ftr-394	2373	31	policy	policy	NOUN
ftr-394	2373	32	,	,	PUNCT
ftr-394	2373	33	because	because	SCONJ
ftr-394	2373	34	it	it	PRON
ftr-394	2373	35	might	might	AUX
ftr-394	2373	36	interfere	interfere	VERB
ftr-394	2373	37	with	with	ADP
ftr-394	2373	38	the	the	DET
ftr-394	2373	39	ability	ability	NOUN
ftr-394	2373	40	to	to	PART
ftr-394	2373	41	ensure	ensure	VERB
ftr-394	2373	42	a	a	DET
ftr-394	2373	43	speedy	speedy	ADJ
ftr-394	2373	44	trial	trial	NOUN
ftr-394	2373	45	,	,	PUNCT
ftr-394	2373	46	could	could	AUX
ftr-394	2373	47	lead	lead	VERB
ftr-394	2373	48	to	to	ADP
ftr-394	2373	49	a	a	DET
ftr-394	2373	50	dismissal	dismissal	NOUN
ftr-394	2373	51	of	of	ADP
ftr-394	2373	52	meritorious	meritorious	ADJ
ftr-394	2373	53	criminal	criminal	ADJ
ftr-394	2373	54	charges	charge	NOUN
ftr-394	2373	55	,	,	PUNCT
ftr-394	2373	56	would	would	AUX
ftr-394	2373	57	endanger	endanger	VERB
ftr-394	2373	58	the	the	DET
ftr-394	2373	59	defendants	defendant	NOUN
ftr-394	2373	60	’	'	PUNCT
ftr-394	2373	61	rights	right	NOUN
ftr-394	2373	62	to	to	ADP
ftr-394	2373	63	a	a	DET
ftr-394	2373	64	fair	fair	ADJ
ftr-394	2373	65	trial	trial	NOUN
ftr-394	2373	66	,	,	PUNCT
ftr-394	2373	67	and	and	CCONJ
ftr-394	2373	68	might	might	AUX
ftr-394	2373	69	impose	impose	VERB
ftr-394	2373	70	unnecessary	unnecessary	ADJ
ftr-394	2373	71	costs	cost	NOUN
ftr-394	2373	72	on	on	ADP
ftr-394	2373	73	taxpayers	taxpayer	NOUN
ftr-394	2373	74	if	if	SCONJ
ftr-394	2373	75	the	the	DET
ftr-394	2373	76	defendants	defendant	NOUN
ftr-394	2373	77	became	become	VERB
ftr-394	2373	78	indigent	indigent	ADJ
ftr-394	2373	79	.	.	PUNCT
ftr-394	2374	1	judge	judge	PROPN
ftr-394	2374	2	kaplan	kaplan	PROPN
ftr-394	2374	3	cited	cite	VERB
ftr-394	2374	4	fears	fear	NOUN
ftr-394	2374	5	that	that	SCONJ
ftr-394	2374	6	defendants	defendant	NOUN
ftr-394	2374	7	may	may	AUX
ftr-394	2374	8	be	be	AUX
ftr-394	2374	9	unable	unable	ADJ
ftr-394	2374	10	to	to	PART
ftr-394	2374	11	pay	pay	VERB
ftr-394	2374	12	their	their	PRON
ftr-394	2374	13	lawyers	lawyer	NOUN
ftr-394	2374	14	in	in	ADP
ftr-394	2374	15	further	far	ADV
ftr-394	2374	16	postponing	postpone	VERB
ftr-394	2374	17	the	the	DET
ftr-394	2374	18	trial	trial	NOUN
ftr-394	2374	19	,	,	PUNCT
ftr-394	2374	20	which	which	PRON
ftr-394	2374	21	was	be	AUX
ftr-394	2374	22	scheduled	schedule	VERB
ftr-394	2374	23	to	to	PART
ftr-394	2374	24	begin	begin	VERB
ftr-394	2374	25	in	in	ADP
ftr-394	2374	26	january	january	PROPN
ftr-394	2374	27	2007	2007	NUM
ftr-394	2374	28	.	.	PUNCT
ftr-394	2375	1	d.	d.	PROPN
ftr-394	2375	2	a	a	DET
ftr-394	2375	3	trial	trial	NOUN
ftr-394	2375	4	becomes	become	VERB
ftr-394	2375	5	less	less	ADV
ftr-394	2375	6	likely	likely	ADJ
ftr-394	2375	7	.	.	PUNCT
ftr-394	2376	1	stein	stein	PROPN
ftr-394	2376	2	v.	v.	PROPN
ftr-394	2376	3	kpmg	kpmg	PROPN
ftr-394	2376	4	,	,	PUNCT
ftr-394	2376	5	llp	llp	PROPN
ftr-394	2376	6	,	,	PUNCT
ftr-394	2376	7	486	486	NUM
ftr-394	2376	8	f.3d	f.3d	NUM
ftr-394	2376	9	753	753	NUM
ftr-394	2376	10	(	(	PUNCT
ftr-394	2376	11	2d	2d	NUM
ftr-394	2376	12	cir	cir	NOUN
ftr-394	2376	13	.	.	PUNCT
ftr-394	2377	1	5/23/07	5/23/07	NUM
ftr-394	2377	2	)	)	PUNCT
ftr-394	2377	3	.	.	PUNCT
ftr-394	2378	1	the	the	DET
ftr-394	2378	2	second	second	ADJ
ftr-394	2378	3	circuit	circuit	NOUN
ftr-394	2378	4	vacated	vacate	VERB
ftr-394	2378	5	the	the	DET
ftr-394	2378	6	district	district	NOUN
ftr-394	2378	7	court	court	NOUN
ftr-394	2378	8	orders	order	NOUN
ftr-394	2378	9	in	in	ADP
ftr-394	2378	10	united	united	PROPN
ftr-394	2378	11	states	states	PROPN
ftr-394	2378	12	v.	v.	ADP
ftr-394	2378	13	stein	stein	PROPN
ftr-394	2378	14	to	to	ADP
ftr-394	2378	15	the	the	DET
ftr-394	2378	16	extent	extent	NOUN
ftr-394	2378	17	that	that	SCONJ
ftr-394	2378	18	they	they	PRON
ftr-394	2378	19	found	find	VERB
ftr-394	2378	20	jurisdiction	jurisdiction	NOUN
ftr-394	2378	21	over	over	ADP
ftr-394	2378	22	the	the	DET
ftr-394	2378	23	complaint	complaint	NOUN
ftr-394	2378	24	against	against	ADP
ftr-394	2378	25	kpmg	kpmg	PROPN
ftr-394	2378	26	and	and	CCONJ
ftr-394	2378	27	dismissed	dismiss	VERB
ftr-394	2378	28	the	the	DET
ftr-394	2378	29	defendants	defendant	NOUN
ftr-394	2378	30	’	'	PUNCT
ftr-394	2378	31	complaint	complaint	NOUN
ftr-394	2378	32	against	against	ADP
ftr-394	2378	33	kpmg	kpmg	PROPN
ftr-394	2378	34	.	.	PUNCT
ftr-394	2379	1	the	the	DET
ftr-394	2379	2	prejudice	prejudice	NOUN
ftr-394	2379	3	to	to	ADP
ftr-394	2379	4	kpmg	kpmg	PROPN
ftr-394	2379	5	in	in	ADP
ftr-394	2379	6	having	have	VERB
ftr-394	2379	7	these	these	DET
ftr-394	2379	8	claims	claim	NOUN
ftr-394	2379	9	resolved	resolve	VERB
ftr-394	2379	10	in	in	ADP
ftr-394	2379	11	a	a	DET
ftr-394	2379	12	proceeding	proceeding	NOUN
ftr-394	2379	13	ancillary	ancillary	NOUN
ftr-394	2379	14	to	to	ADP
ftr-394	2379	15	a	a	DET
ftr-394	2379	16	criminal	criminal	ADJ
ftr-394	2379	17	prosecution	prosecution	NOUN
ftr-394	2379	18	in	in	ADP
ftr-394	2379	19	the	the	DET
ftr-394	2379	20	southern	southern	ADJ
ftr-394	2379	21	district	district	NOUN
ftr-394	2379	22	of	of	ADP
ftr-394	2379	23	new	new	PROPN
ftr-394	2379	24	york	york	PROPN
ftr-394	2379	25	is	be	AUX
ftr-394	2379	26	clear	clear	ADJ
ftr-394	2379	27	.	.	PUNCT
ftr-394	2380	1	at	at	ADP
ftr-394	2380	2	stake	stake	NOUN
ftr-394	2380	3	are	be	AUX
ftr-394	2380	4	garden	garden	NOUN
ftr-394	2380	5	variety	variety	NOUN
ftr-394	2380	6	state	state	NOUN
ftr-394	2380	7	law	law	NOUN
ftr-394	2380	8	claims	claim	VERB
ftr-394	2380	9	,	,	PUNCT
ftr-394	2380	10	albeit	albeit	SCONJ
ftr-394	2380	11	for	for	ADP
ftr-394	2380	12	large	large	ADJ
ftr-394	2380	13	sums	sum	NOUN
ftr-394	2380	14	.	.	PUNCT
ftr-394	2381	1	kpmg	kpmg	PROPN
ftr-394	2381	2	2008	2008	NUM
ftr-394	2381	3	]	]	PUNCT
ftr-394	2381	4	recent	recent	ADJ
ftr-394	2381	5	developments	development	NOUN
ftr-394	2381	6	in	in	ADP
ftr-394	2381	7	federal	federal	ADJ
ftr-394	2381	8	income	income	NOUN
ftr-394	2381	9	taxation	taxation	NOUN
ftr-394	2381	10	827	827	NUM
ftr-394	2381	11	believed	believe	VERB
ftr-394	2381	12	that	that	SCONJ
ftr-394	2381	13	contractual	contractual	ADJ
ftr-394	2381	14	disputes	dispute	NOUN
ftr-394	2381	15	between	between	ADP
ftr-394	2381	16	it	it	PRON
ftr-394	2381	17	and	and	CCONJ
ftr-394	2381	18	the	the	DET
ftr-394	2381	19	appellees	appellee	NOUN
ftr-394	2381	20	would	would	AUX
ftr-394	2381	21	be	be	AUX
ftr-394	2381	22	resolved	resolve	VERB
ftr-394	2381	23	by	by	ADP
ftr-394	2381	24	arbitration	arbitration	NOUN
ftr-394	2381	25	.	.	PUNCT
ftr-394	2382	1	instead	instead	ADV
ftr-394	2382	2	,	,	PUNCT
ftr-394	2382	3	kpmg	kpmg	PROPN
ftr-394	2382	4	is	be	AUX
ftr-394	2382	5	faced	face	VERB
ftr-394	2382	6	with	with	ADP
ftr-394	2382	7	a	a	DET
ftr-394	2382	8	federal	federal	ADJ
ftr-394	2382	9	trial	trial	NOUN
ftr-394	2382	10	of	of	ADP
ftr-394	2382	11	more	more	ADJ
ftr-394	2382	12	than	than	ADP
ftr-394	2382	13	a	a	DET
ftr-394	2382	14	dozen	dozen	NOUN
ftr-394	2382	15	individuals	individual	NOUN
ftr-394	2382	16	’	'	PUNCT
ftr-394	2382	17	multi	multi	ADJ
ftr-394	2382	18	-	-	ADJ
ftr-394	2382	19	million	million	NUM
ftr-394	2382	20	dollar	dollar	NOUN
ftr-394	2382	21	“	"	PUNCT
ftr-394	2382	22	implied	imply	VERB
ftr-394	2382	23	-	-	PUNCT
ftr-394	2382	24	in	in	ADP
ftr-394	2382	25	-	-	PUNCT
ftr-394	2382	26	fact	fact	NOUN
ftr-394	2382	27	”	"	PUNCT
ftr-394	2382	28	contract	contract	NOUN
ftr-394	2382	29	claims	claim	NOUN
ftr-394	2382	30	.	.	PUNCT
ftr-394	2383	1	moreover	moreover	ADV
ftr-394	2383	2	,	,	PUNCT
ftr-394	2383	3	because	because	SCONJ
ftr-394	2383	4	such	such	DET
ftr-394	2383	5	a	a	DET
ftr-394	2383	6	proceeding	proceeding	NOUN
ftr-394	2383	7	is	be	AUX
ftr-394	2383	8	governed	govern	VERB
ftr-394	2383	9	by	by	ADP
ftr-394	2383	10	no	no	DET
ftr-394	2383	11	express	express	ADJ
ftr-394	2383	12	statutory	statutory	ADJ
ftr-394	2383	13	authority	authority	NOUN
ftr-394	2383	14	,	,	PUNCT
ftr-394	2383	15	the	the	DET
ftr-394	2383	16	district	district	NOUN
ftr-394	2383	17	court	court	NOUN
ftr-394	2383	18	has	have	AUX
ftr-394	2383	19	indicated	indicate	VERB
ftr-394	2383	20	its	its	PRON
ftr-394	2383	21	intention	intention	NOUN
ftr-394	2383	22	to	to	PART
ftr-394	2383	23	apply	apply	VERB
ftr-394	2383	24	to	to	ADP
ftr-394	2383	25	this	this	PRON
ftr-394	2383	26	expedited	expedite	VERB
ftr-394	2383	27	undertaking	undertake	VERB
ftr-394	2383	28	an	an	DET
ftr-394	2383	29	ad	ad	NOUN
ftr-394	2383	30	hoc	hoc	X
ftr-394	2383	31	mix	mix	NOUN
ftr-394	2383	32	of	of	ADP
ftr-394	2383	33	the	the	DET
ftr-394	2383	34	criminal	criminal	ADJ
ftr-394	2383	35	and	and	CCONJ
ftr-394	2383	36	civil	civil	ADJ
ftr-394	2383	37	rules	rule	NOUN
ftr-394	2383	38	of	of	ADP
ftr-394	2383	39	procedure	procedure	NOUN
ftr-394	2383	40	determined	determine	VERB
ftr-394	2383	41	on	on	ADP
ftr-394	2383	42	the	the	DET
ftr-394	2383	43	fly	fly	NOUN
ftr-394	2383	44	,	,	PUNCT
ftr-394	2383	45	as	as	SCONJ
ftr-394	2383	46	it	it	PRON
ftr-394	2383	47	were	be	AUX
ftr-394	2383	48	.	.	PUNCT
ftr-394	2383	49	...	...	PUNCT
ftr-394	2384	1	first	first	ADV
ftr-394	2384	2	,	,	PUNCT
ftr-394	2384	3	“	"	PUNCT
ftr-394	2384	4	the	the	DET
ftr-394	2384	5	interrelationship	interrelationship	NOUN
ftr-394	2384	6	of	of	ADP
ftr-394	2384	7	the	the	DET
ftr-394	2384	8	factual	factual	ADJ
ftr-394	2384	9	issues	issue	NOUN
ftr-394	2384	10	underlying	underlie	VERB
ftr-394	2384	11	the	the	DET
ftr-394	2384	12	finding	finding	NOUN
ftr-394	2384	13	of	of	ADP
ftr-394	2384	14	constitutional	constitutional	ADJ
ftr-394	2384	15	violations	violation	NOUN
ftr-394	2384	16	and	and	CCONJ
ftr-394	2384	17	the	the	DET
ftr-394	2384	18	asserted	asserted	ADJ
ftr-394	2384	19	contract	contract	NOUN
ftr-394	2384	20	claims	claim	NOUN
ftr-394	2384	21	is	be	AUX
ftr-394	2384	22	marginal	marginal	ADJ
ftr-394	2384	23	.	.	PUNCT
ftr-394	2384	24	...	...	PUNCT
ftr-394	2385	1	second	second	ADJ
ftr-394	2385	2	,	,	PUNCT
ftr-394	2385	3	while	while	SCONJ
ftr-394	2385	4	the	the	DET
ftr-394	2385	5	ancillary	ancillary	ADJ
ftr-394	2385	6	proceeding	proceeding	NOUN
ftr-394	2385	7	is	be	AUX
ftr-394	2385	8	a	a	DET
ftr-394	2385	9	major	major	ADJ
ftr-394	2385	10	undertaking	undertaking	NOUN
ftr-394	2385	11	,	,	PUNCT
ftr-394	2385	12	its	its	PRON
ftr-394	2385	13	contribution	contribution	NOUN
ftr-394	2385	14	to	to	ADP
ftr-394	2385	15	the	the	DET
ftr-394	2385	16	efficient	efficient	ADJ
ftr-394	2385	17	conclusion	conclusion	NOUN
ftr-394	2385	18	of	of	ADP
ftr-394	2385	19	the	the	DET
ftr-394	2385	20	criminal	criminal	ADJ
ftr-394	2385	21	proceeding	proceeding	NOUN
ftr-394	2385	22	is	be	AUX
ftr-394	2385	23	entirely	entirely	ADV
ftr-394	2385	24	speculative	speculative	ADJ
ftr-394	2385	25	.	.	PUNCT
ftr-394	2385	26	...	...	PUNCT
ftr-394	2386	1	third	third	ADJ
ftr-394	2386	2	,	,	PUNCT
ftr-394	2386	3	even	even	ADV
ftr-394	2386	4	if	if	SCONJ
ftr-394	2386	5	there	there	PRON
ftr-394	2386	6	were	be	VERB
ftr-394	2386	7	constitutional	constitutional	ADJ
ftr-394	2386	8	violations	violation	NOUN
ftr-394	2386	9	and	and	CCONJ
ftr-394	2386	10	even	even	ADV
ftr-394	2386	11	if	if	SCONJ
ftr-394	2386	12	kmpg	kmpg	NOUN
ftr-394	2386	13	is	be	AUX
ftr-394	2386	14	contractually	contractually	ADV
ftr-394	2386	15	obligated	obligate	VERB
ftr-394	2386	16	to	to	PART
ftr-394	2386	17	advance	advance	VERB
ftr-394	2386	18	[	[	PRON
ftr-394	2386	19	defendants	defendant	NOUN
ftr-394	2386	20	’	'	PUNCT
ftr-394	2386	21	]	]	PUNCT
ftr-394	2386	22	attorneys	attorney	NOUN
ftr-394	2386	23	’	'	PUNCT
ftr-394	2386	24	fees	fee	NOUN
ftr-394	2386	25	and	and	CCONJ
ftr-394	2386	26	costs	cost	NOUN
ftr-394	2386	27	,	,	PUNCT
ftr-394	2386	28	creating	create	VERB
ftr-394	2386	29	an	an	DET
ftr-394	2386	30	ancillary	ancillary	ADJ
ftr-394	2386	31	proceeding	proceeding	NOUN
ftr-394	2386	32	to	to	PART
ftr-394	2386	33	enforce	enforce	VERB
ftr-394	2386	34	that	that	DET
ftr-394	2386	35	obligation	obligation	NOUN
ftr-394	2386	36	was	be	AUX
ftr-394	2386	37	not	not	PART
ftr-394	2386	38	the	the	DET
ftr-394	2386	39	proper	proper	ADJ
ftr-394	2386	40	remedy	remedy	NOUN
ftr-394	2386	41	.	.	PUNCT
ftr-394	2387	1	...	...	PUNCT
ftr-394	2387	2	finally	finally	ADV
ftr-394	2387	3	,	,	PUNCT
ftr-394	2387	4	on	on	ADP
ftr-394	2387	5	the	the	DET
ftr-394	2387	6	present	present	ADJ
ftr-394	2387	7	record	record	NOUN
ftr-394	2387	8	,	,	PUNCT
ftr-394	2387	9	a	a	DET
ftr-394	2387	10	proceeding	proceeding	NOUN
ftr-394	2387	11	ancillary	ancillary	NOUN
ftr-394	2387	12	to	to	ADP
ftr-394	2387	13	a	a	DET
ftr-394	2387	14	criminal	criminal	ADJ
ftr-394	2387	15	prosecution	prosecution	NOUN
ftr-394	2387	16	was	be	AUX
ftr-394	2387	17	not	not	PART
ftr-394	2387	18	necessary	necessary	ADJ
ftr-394	2387	19	either	either	CCONJ
ftr-394	2387	20	to	to	PART
ftr-394	2387	21	avoid	avoid	VERB
ftr-394	2387	22	perceived	perceive	VERB
ftr-394	2387	23	deficiencies	deficiency	NOUN
ftr-394	2387	24	in	in	ADP
ftr-394	2387	25	ordinary	ordinary	ADJ
ftr-394	2387	26	civil	civil	ADJ
ftr-394	2387	27	contract	contract	NOUN
ftr-394	2387	28	actions	action	NOUN
ftr-394	2387	29	to	to	PART
ftr-394	2387	30	enforce	enforce	VERB
ftr-394	2387	31	the	the	DET
ftr-394	2387	32	alleged	allege	VERB
ftr-394	2387	33	advancement	advancement	NOUN
ftr-394	2387	34	contracts	contract	NOUN
ftr-394	2387	35	or	or	CCONJ
ftr-394	2387	36	to	to	PART
ftr-394	2387	37	remove	remove	VERB
ftr-394	2387	38	some	some	DET
ftr-394	2387	39	barrier	barrier	NOUN
ftr-394	2387	40	to	to	ADP
ftr-394	2387	41	the	the	DET
ftr-394	2387	42	[	[	X
ftr-394	2387	43	defendant	defendant	NOUN
ftr-394	2387	44	’s	’s	PART
ftr-394	2387	45	]	]	PUNCT
ftr-394	2387	46	bringing	bringing	NOUN
ftr-394	2387	47	of	of	ADP
ftr-394	2387	48	such	such	ADJ
ftr-394	2387	49	actions	action	NOUN
ftr-394	2387	50	.	.	PUNCT
ftr-394	2388	1	e.	e.	PROPN
ftr-394	2388	2	indictment	indictment	PROPN
ftr-394	2388	3	against	against	ADP
ftr-394	2388	4	13	13	NUM
ftr-394	2388	5	kpmg	kpmg	PROPN
ftr-394	2388	6	defendants	defendant	NOUN
ftr-394	2388	7	dismissed	dismiss	VERB
ftr-394	2388	8	because	because	SCONJ
ftr-394	2388	9	the	the	DET
ftr-394	2388	10	government	government	NOUN
ftr-394	2388	11	interfered	interfere	VERB
ftr-394	2388	12	with	with	ADP
ftr-394	2388	13	their	their	PRON
ftr-394	2388	14	sixth	sixth	ADJ
ftr-394	2388	15	amendment	amendment	NOUN
ftr-394	2388	16	right	right	NOUN
ftr-394	2388	17	to	to	PART
ftr-394	2388	18	secure	secure	VERB
ftr-394	2388	19	counsel	counsel	NOUN
ftr-394	2388	20	which	which	PRON
ftr-394	2388	21	would	would	AUX
ftr-394	2388	22	have	have	AUX
ftr-394	2388	23	been	be	AUX
ftr-394	2388	24	available	available	ADJ
ftr-394	2388	25	to	to	ADP
ftr-394	2388	26	them	they	PRON
ftr-394	2388	27	absent	absent	ADJ
ftr-394	2388	28	government	government	NOUN
ftr-394	2388	29	interference	interference	NOUN
ftr-394	2388	30	.	.	PUNCT
ftr-394	2389	1	united	united	PROPN
ftr-394	2389	2	states	states	PROPN
ftr-394	2389	3	v.	v.	PROPN
ftr-394	2389	4	stein	stein	PROPN
ftr-394	2389	5	,	,	PUNCT
ftr-394	2389	6	495	495	NUM
ftr-394	2389	7	f.	f.	PROPN
ftr-394	2389	8	supp	supp	PROPN
ftr-394	2389	9	.	.	PUNCT
ftr-394	2390	1	2d	2d	NOUN
ftr-394	2390	2	390	390	NUM
ftr-394	2390	3	(	(	PUNCT
ftr-394	2390	4	s.d.n.y	s.d.n.y	PROPN
ftr-394	2390	5	.	.	PROPN
ftr-394	2390	6	7/16/07	7/16/07	NUM
ftr-394	2390	7	)	)	PUNCT
ftr-394	2390	8	.	.	PUNCT
ftr-394	2391	1	judge	judge	PROPN
ftr-394	2391	2	kaplan	kaplan	PROPN
ftr-394	2391	3	dismissed	dismiss	VERB
ftr-394	2391	4	the	the	DET
ftr-394	2391	5	indictment	indictment	NOUN
ftr-394	2391	6	as	as	ADP
ftr-394	2391	7	to	to	ADP
ftr-394	2391	8	13	13	NUM
ftr-394	2391	9	of	of	ADP
ftr-394	2391	10	the	the	DET
ftr-394	2391	11	16	16	NUM
ftr-394	2391	12	defendants	defendant	NOUN
ftr-394	2391	13	who	who	PRON
ftr-394	2391	14	had	have	AUX
ftr-394	2391	15	been	be	AUX
ftr-394	2391	16	affiliated	affiliate	VERB
ftr-394	2391	17	with	with	ADP
ftr-394	2391	18	kpmg	kpmg	PROPN
ftr-394	2391	19	at	at	ADP
ftr-394	2391	20	the	the	DET
ftr-394	2391	21	time	time	NOUN
ftr-394	2391	22	of	of	ADP
ftr-394	2391	23	their	their	PRON
ftr-394	2391	24	alleged	allege	VERB
ftr-394	2391	25	conduct	conduct	NOUN
ftr-394	2391	26	because	because	SCONJ
ftr-394	2391	27	the	the	DET
ftr-394	2391	28	u.s	u.s	PROPN
ftr-394	2391	29	.	.	PROPN
ftr-394	2391	30	attorney	attorney	PROPN
ftr-394	2391	31	’s	’s	PART
ftr-394	2391	32	office	office	NOUN
ftr-394	2391	33	interfered	interfere	VERB
ftr-394	2391	34	with	with	ADP
ftr-394	2391	35	their	their	PRON
ftr-394	2391	36	ability	ability	NOUN
ftr-394	2391	37	to	to	PART
ftr-394	2391	38	receive	receive	VERB
ftr-394	2391	39	payment	payment	NOUN
ftr-394	2391	40	of	of	ADP
ftr-394	2391	41	their	their	PRON
ftr-394	2391	42	attorneys	attorney	NOUN
ftr-394	2391	43	’	'	PUNCT
ftr-394	2391	44	fees	fee	NOUN
ftr-394	2391	45	from	from	ADP
ftr-394	2391	46	kpmg	kpmg	PROPN
ftr-394	2391	47	.	.	PUNCT
ftr-394	2392	1	the	the	DET
ftr-394	2392	2	government	government	NOUN
ftr-394	2392	3	announced	announce	VERB
ftr-394	2392	4	its	its	PRON
ftr-394	2392	5	intention	intention	NOUN
ftr-394	2392	6	to	to	PART
ftr-394	2392	7	appeal	appeal	VERB
ftr-394	2392	8	the	the	DET
ftr-394	2392	9	dismissal	dismissal	NOUN
ftr-394	2392	10	of	of	ADP
ftr-394	2392	11	the	the	DET
ftr-394	2392	12	13	13	NUM
ftr-394	2392	13	defendants	defendant	NOUN
ftr-394	2392	14	,	,	PUNCT
ftr-394	2392	15	and	and	CCONJ
ftr-394	2392	16	judge	judge	PROPN
ftr-394	2392	17	kaplan	kaplan	PROPN
ftr-394	2392	18	indicated	indicate	VERB
ftr-394	2392	19	his	his	PRON
ftr-394	2392	20	intention	intention	NOUN
ftr-394	2392	21	to	to	PART
ftr-394	2392	22	proceed	proceed	VERB
ftr-394	2392	23	with	with	ADP
ftr-394	2392	24	the	the	DET
ftr-394	2392	25	trial	trial	NOUN
ftr-394	2392	26	of	of	ADP
ftr-394	2392	27	the	the	DET
ftr-394	2392	28	remaining	remain	VERB
ftr-394	2392	29	five	five	NUM
ftr-394	2392	30	defendants	defendant	NOUN
ftr-394	2392	31	in	in	ADP
ftr-394	2392	32	october	october	PROPN
ftr-394	2392	33	2007	2007	NUM
ftr-394	2392	34	.	.	PUNCT
ftr-394	2393	1	828	828	NUM
ftr-394	2393	2	florida	florida	PROPN
ftr-394	2393	3	tax	tax	NOUN
ftr-394	2393	4	review	review	NOUN
ftr-394	2393	5	[	[	X
ftr-394	2393	6	vol	vol	NOUN
ftr-394	2393	7	.	.	PUNCT
ftr-394	2394	1	8	8	NUM
ftr-394	2394	2	:	:	SYM
ftr-394	2394	3	si	si	PROPN
ftr-394	2394	4	3	3	NUM
ftr-394	2394	5	.	.	PUNCT
ftr-394	2394	6	taps	tap	NOUN
ftr-394	2394	7	for	for	ADP
ftr-394	2394	8	jenkens	jenkens	PROPN
ftr-394	2394	9	&	&	CCONJ
ftr-394	2394	10	gilchrist	gilchrist	PROPN
ftr-394	2394	11	.	.	PUNCT
ftr-394	2395	1	the	the	DET
ftr-394	2395	2	justice	justice	PROPN
ftr-394	2395	3	department	department	PROPN
ftr-394	2395	4	announced	announce	VERB
ftr-394	2395	5	it	it	PRON
ftr-394	2395	6	would	would	AUX
ftr-394	2395	7	defer	defer	VERB
ftr-394	2395	8	the	the	DET
ftr-394	2395	9	prosecution	prosecution	NOUN
ftr-394	2395	10	of	of	ADP
ftr-394	2395	11	the	the	DET
ftr-394	2395	12	jenkens	jenkens	PROPN
ftr-394	2395	13	&	&	CCONJ
ftr-394	2395	14	gilchrist	gilchrist	PROPN
ftr-394	2395	15	law	law	PROPN
ftr-394	2395	16	firm	firm	NOUN
ftr-394	2395	17	and	and	CCONJ
ftr-394	2395	18	that	that	SCONJ
ftr-394	2395	19	the	the	DET
ftr-394	2395	20	firm	firm	NOUN
ftr-394	2395	21	would	would	AUX
ftr-394	2395	22	shut	shut	VERB
ftr-394	2395	23	down	down	ADP
ftr-394	2395	24	on	on	ADP
ftr-394	2395	25	3/31/07	3/31/07	NUM
ftr-394	2395	26	and	and	CCONJ
ftr-394	2395	27	also	also	ADV
ftr-394	2395	28	be	be	AUX
ftr-394	2395	29	liable	liable	ADJ
ftr-394	2395	30	for	for	ADP
ftr-394	2395	31	a	a	DET
ftr-394	2395	32	$	$	SYM
ftr-394	2395	33	76	76	NUM
ftr-394	2395	34	million	million	NUM
ftr-394	2395	35	promoter	promoter	NOUN
ftr-394	2395	36	penalty	penalty	NOUN
ftr-394	2395	37	on	on	ADP
ftr-394	2395	38	account	account	NOUN
ftr-394	2395	39	of	of	ADP
ftr-394	2395	40	the	the	DET
ftr-394	2395	41	tax	tax	NOUN
ftr-394	2395	42	shelter	shelter	NOUN
ftr-394	2395	43	practice	practice	NOUN
ftr-394	2395	44	of	of	ADP
ftr-394	2395	45	paul	paul	PROPN
ftr-394	2395	46	daugerdas	daugerdas	PROPN
ftr-394	2395	47	in	in	ADP
ftr-394	2395	48	its	its	PRON
ftr-394	2395	49	chicago	chicago	PROPN
ftr-394	2395	50	office	office	NOUN
ftr-394	2395	51	.	.	PUNCT
ftr-394	2396	1	2007	2007	NUM
ftr-394	2397	1	tnt	tnt	PROPN
ftr-394	2397	2	62	62	NUM
ftr-394	2397	3	-	-	SYM
ftr-394	2397	4	2	2	NUM
ftr-394	2397	5	,	,	PUNCT
ftr-394	2397	6	3/30/07	3/30/07	NUM
ftr-394	2397	7	.	.	PUNCT
ftr-394	2398	1	4	4	X
ftr-394	2398	2	.	.	X
ftr-394	2398	3	pops	pop	NOUN
ftr-394	2398	4	goes	go	VERB
ftr-394	2398	5	the	the	DET
ftr-394	2398	6	cobra	cobra	NOUN
ftr-394	2398	7	;	;	PUNCT
ftr-394	2398	8	the	the	DET
ftr-394	2398	9	irs	irs	PROPN
ftr-394	2398	10	flips	flip	VERB
ftr-394	2398	11	off	off	ADP
ftr-394	2398	12	sidley	sidley	PROPN
ftr-394	2398	13	austin	austin	PROPN
ftr-394	2398	14	.	.	PUNCT
ftr-394	2399	1	ir-2007	ir-2007	PROPN
ftr-394	2399	2	-	-	PUNCT
ftr-394	2399	3	103	103	NUM
ftr-394	2399	4	(	(	PUNCT
ftr-394	2399	5	5/23/07	5/23/07	NUM
ftr-394	2399	6	)	)	PUNCT
ftr-394	2399	7	.	.	PUNCT
ftr-394	2400	1	the	the	DET
ftr-394	2400	2	irs	irs	PROPN
ftr-394	2400	3	announced	announce	VERB
ftr-394	2400	4	that	that	SCONJ
ftr-394	2400	5	sidley	sidley	PROPN
ftr-394	2400	6	austin	austin	PROPN
ftr-394	2400	7	llp	llp	PROPN
ftr-394	2400	8	reached	reach	VERB
ftr-394	2400	9	a	a	DET
ftr-394	2400	10	settlement	settlement	NOUN
ftr-394	2400	11	in	in	ADP
ftr-394	2400	12	which	which	PRON
ftr-394	2400	13	it	it	PRON
ftr-394	2400	14	agreed	agree	VERB
ftr-394	2400	15	to	to	PART
ftr-394	2400	16	pay	pay	VERB
ftr-394	2400	17	$	$	SYM
ftr-394	2400	18	39.4	39.4	NUM
ftr-394	2400	19	million	million	NUM
ftr-394	2400	20	in	in	ADP
ftr-394	2400	21	penalties	penalty	NOUN
ftr-394	2400	22	for	for	ADP
ftr-394	2400	23	promotion	promotion	NOUN
ftr-394	2400	24	of	of	ADP
ftr-394	2400	25	abusive	abusive	ADJ
ftr-394	2400	26	tax	tax	NOUN
ftr-394	2400	27	shelters	shelter	NOUN
ftr-394	2400	28	and	and	CCONJ
ftr-394	2400	29	failure	failure	NOUN
ftr-394	2400	30	to	to	PART
ftr-394	2400	31	comply	comply	VERB
ftr-394	2400	32	with	with	ADP
ftr-394	2400	33	tax	tax	NOUN
ftr-394	2400	34	shelter	shelter	NOUN
ftr-394	2400	35	registration	registration	NOUN
ftr-394	2400	36	requirements	requirement	NOUN
ftr-394	2400	37	.	.	PUNCT
ftr-394	2401	1	the	the	DET
ftr-394	2401	2	firm	firm	NOUN
ftr-394	2401	3	issued	issue	VERB
ftr-394	2401	4	tax	tax	NOUN
ftr-394	2401	5	shelter	shelter	NOUN
ftr-394	2401	6	opinions	opinion	NOUN
ftr-394	2401	7	marketing	marketing	NOUN
ftr-394	2401	8	boss	boss	NOUN
ftr-394	2401	9	,	,	PUNCT
ftr-394	2401	10	cobra	cobra	NOUN
ftr-394	2401	11	,	,	PUNCT
ftr-394	2401	12	blips	blip	NOUN
ftr-394	2401	13	,	,	PUNCT
ftr-394	2401	14	coins	coin	NOUN
ftr-394	2401	15	,	,	PUNCT
ftr-394	2401	16	flip	flip	NOUN
ftr-394	2401	17	,	,	PUNCT
ftr-394	2401	18	opis	opis	NOUN
ftr-394	2401	19	,	,	PUNCT
ftr-394	2401	20	and	and	CCONJ
ftr-394	2401	21	pops	pop	NOUN
ftr-394	2401	22	.	.	PUNCT
ftr-394	2402	1	5	5	X
ftr-394	2402	2	.	.	X
ftr-394	2402	3	these	these	DET
ftr-394	2402	4	“	"	PUNCT
ftr-394	2402	5	value	value	NOUN
ftr-394	2402	6	ideas	idea	NOUN
ftr-394	2402	7	”	"	PUNCT
ftr-394	2402	8	did	do	AUX
ftr-394	2402	9	produce	produce	VERB
ftr-394	2402	10	extraordinary	extraordinary	ADJ
ftr-394	2402	11	results	result	NOUN
ftr-394	2402	12	for	for	ADP
ftr-394	2402	13	e&y	e&y	NOUN
ftr-394	2402	14	tax	tax	NOUN
ftr-394	2402	15	partners	partner	NOUN
ftr-394	2402	16	,	,	PUNCT
ftr-394	2402	17	but	but	CCONJ
ftr-394	2402	18	not	not	PART
ftr-394	2402	19	the	the	DET
ftr-394	2402	20	results	result	NOUN
ftr-394	2402	21	they	they	PRON
ftr-394	2402	22	expected	expect	VERB
ftr-394	2402	23	.	.	PUNCT
ftr-394	2403	1	united	united	PROPN
ftr-394	2403	2	states	states	PROPN
ftr-394	2403	3	v.	v.	ADP
ftr-394	2403	4	coplan	coplan	PROPN
ftr-394	2403	5	.	.	PUNCT
ftr-394	2404	1	two	two	NUM
ftr-394	2404	2	current	current	ADJ
ftr-394	2404	3	and	and	CCONJ
ftr-394	2404	4	two	two	NUM
ftr-394	2404	5	former	former	ADJ
ftr-394	2404	6	partners	partner	NOUN
ftr-394	2404	7	of	of	ADP
ftr-394	2404	8	ernst	ernst	PROPN
ftr-394	2404	9	&	&	CCONJ
ftr-394	2404	10	young	young	ADJ
ftr-394	2404	11	–	–	PUNCT
ftr-394	2404	12	all	all	DET
ftr-394	2404	13	members	member	NOUN
ftr-394	2404	14	of	of	ADP
ftr-394	2404	15	its	its	PRON
ftr-394	2404	16	viper8	viper8	NOUN
ftr-394	2404	17	group	group	NOUN
ftr-394	2404	18	–	–	PUNCT
ftr-394	2404	19	were	be	AUX
ftr-394	2404	20	indicted	indict	VERB
ftr-394	2404	21	on	on	ADP
ftr-394	2404	22	5/30/07	5/30/07	NUM
ftr-394	2404	23	in	in	ADP
ftr-394	2404	24	the	the	DET
ftr-394	2404	25	southern	southern	ADJ
ftr-394	2404	26	district	district	NOUN
ftr-394	2404	27	of	of	ADP
ftr-394	2404	28	new	new	PROPN
ftr-394	2404	29	york	york	PROPN
ftr-394	2404	30	for	for	ADP
ftr-394	2404	31	crimes	crime	NOUN
ftr-394	2404	32	relating	relate	VERB
ftr-394	2404	33	to	to	ADP
ftr-394	2404	34	tax	tax	NOUN
ftr-394	2404	35	shelters	shelter	NOUN
ftr-394	2404	36	promoted	promote	VERB
ftr-394	2404	37	by	by	ADP
ftr-394	2404	38	e&y	e&y	PROPN
ftr-394	2404	39	.	.	PUNCT
ftr-394	2405	1	the	the	DET
ftr-394	2405	2	shelters	shelter	NOUN
ftr-394	2405	3	included	include	VERB
ftr-394	2405	4	cds	cd	NOUN
ftr-394	2405	5	(	(	PUNCT
ftr-394	2405	6	“	"	PUNCT
ftr-394	2405	7	contingent	contingent	ADJ
ftr-394	2405	8	deferred	deferred	ADJ
ftr-394	2405	9	swap	swap	NOUN
ftr-394	2405	10	”	"	PUNCT
ftr-394	2405	11	)	)	PUNCT
ftr-394	2405	12	;	;	PUNCT
ftr-394	2405	13	cobra	cobra	NOUN
ftr-394	2405	14	(	(	PUNCT
ftr-394	2405	15	“	"	PUNCT
ftr-394	2405	16	currency	currency	NOUN
ftr-394	2405	17	options	option	NOUN
ftr-394	2405	18	bring	bring	VERB
ftr-394	2405	19	reward	reward	NOUN
ftr-394	2405	20	alternatives	alternative	NOUN
ftr-394	2405	21	”	"	PUNCT
ftr-394	2405	22	)	)	PUNCT
ftr-394	2405	23	;	;	PUNCT
ftr-394	2405	24	cds	cd	NOUN
ftr-394	2405	25	add	add	VERB
ftr-394	2405	26	-	-	PUNCT
ftr-394	2405	27	on	on	ADP
ftr-394	2405	28	;	;	PUNCT
ftr-394	2405	29	and	and	CCONJ
ftr-394	2405	30	pico	pico	NOUN
ftr-394	2405	31	(	(	PUNCT
ftr-394	2405	32	“	"	PUNCT
ftr-394	2405	33	personal	personal	ADJ
ftr-394	2405	34	investment	investment	NOUN
ftr-394	2405	35	corporation	corporation	NOUN
ftr-394	2405	36	”	"	PUNCT
ftr-394	2405	37	)	)	PUNCT
ftr-394	2405	38	.	.	PUNCT
ftr-394	2406	1	2007	2007	NUM
ftr-394	2407	1	tnt	tnt	PROPN
ftr-394	2407	2	105	105	NUM
ftr-394	2407	3	-	-	SYM
ftr-394	2407	4	1	1	NUM
ftr-394	2407	5	.	.	PUNCT
ftr-394	2407	6	a.	a.	NOUN
ftr-394	2407	7	more	more	ADJ
ftr-394	2407	8	defendants	defendant	NOUN
ftr-394	2407	9	.	.	PUNCT
ftr-394	2408	1	2008	2008	NUM
ftr-394	2408	2	tnt	tnt	NOUN
ftr-394	2408	3	35	35	NUM
ftr-394	2408	4	-	-	SYM
ftr-394	2408	5	23	23	NUM
ftr-394	2408	6	(	(	PUNCT
ftr-394	2408	7	2/21/2008	2/21/2008	NUM
ftr-394	2408	8	)	)	PUNCT
ftr-394	2408	9	.	.	PUNCT
ftr-394	2409	1	the	the	DET
ftr-394	2409	2	indictment	indictment	NOUN
ftr-394	2409	3	was	be	AUX
ftr-394	2409	4	expanded	expand	VERB
ftr-394	2409	5	to	to	PART
ftr-394	2409	6	add	add	VERB
ftr-394	2409	7	david	david	PROPN
ftr-394	2409	8	l.	l.	PROPN
ftr-394	2409	9	smith	smith	PROPN
ftr-394	2409	10	,	,	PUNCT
ftr-394	2409	11	private	private	ADJ
ftr-394	2409	12	capital	capital	NOUN
ftr-394	2409	13	management	management	NOUN
ftr-394	2409	14	,	,	PUNCT
ftr-394	2409	15	and	and	CCONJ
ftr-394	2409	16	charles	charles	PROPN
ftr-394	2409	17	bolton	bolton	PROPN
ftr-394	2409	18	to	to	ADP
ftr-394	2409	19	the	the	DET
ftr-394	2409	20	list	list	NOUN
ftr-394	2409	21	of	of	ADP
ftr-394	2409	22	alleged	allege	VERB
ftr-394	2409	23	coconspirators	coconspirator	NOUN
ftr-394	2409	24	.	.	PUNCT
ftr-394	2410	1	smith	smith	PROPN
ftr-394	2410	2	is	be	AUX
ftr-394	2410	3	alleged	allege	VERB
ftr-394	2410	4	to	to	PART
ftr-394	2410	5	have	have	AUX
ftr-394	2410	6	introduced	introduce	VERB
ftr-394	2410	7	the	the	DET
ftr-394	2410	8	cds	cd	NOUN
ftr-394	2410	9	strategy	strategy	NOUN
ftr-394	2410	10	to	to	ADP
ftr-394	2410	11	e&y	e&y	PROPN
ftr-394	2410	12	and	and	CCONJ
ftr-394	2410	13	to	to	PART
ftr-394	2410	14	have	have	AUX
ftr-394	2410	15	licensed	license	VERB
ftr-394	2410	16	the	the	DET
ftr-394	2410	17	cds	cds	PROPN
ftr-394	2410	18	transactions	transaction	NOUN
ftr-394	2410	19	to	to	ADP
ftr-394	2410	20	bolton	bolton	PROPN
ftr-394	2410	21	and	and	CCONJ
ftr-394	2410	22	a	a	DET
ftr-394	2410	23	group	group	NOUN
ftr-394	2410	24	of	of	ADP
ftr-394	2410	25	bolton	bolton	PROPN
ftr-394	2410	26	companies	company	NOUN
ftr-394	2410	27	who	who	PRON
ftr-394	2410	28	implemented	implement	VERB
ftr-394	2410	29	the	the	DET
ftr-394	2410	30	transactions	transaction	NOUN
ftr-394	2410	31	.	.	PUNCT
ftr-394	2411	1	d.	d.	PROPN
ftr-394	2411	2	tax	tax	NOUN
ftr-394	2411	3	shelter	shelter	NOUN
ftr-394	2411	4	penalties	penalty	NOUN
ftr-394	2411	5	,	,	PUNCT
ftr-394	2411	6	etc	etc	X
ftr-394	2411	7	.	.	X
ftr-394	2411	8	1	1	X
ftr-394	2411	9	.	.	X
ftr-394	2411	10	tax	tax	NOUN
ftr-394	2411	11	-	-	PUNCT
ftr-394	2411	12	exempt	exempt	ADJ
ftr-394	2411	13	organizations	organization	NOUN
ftr-394	2411	14	will	will	AUX
ftr-394	2411	15	be	be	AUX
ftr-394	2411	16	subject	subject	ADJ
ftr-394	2411	17	to	to	ADP
ftr-394	2411	18	tax	tax	NOUN
ftr-394	2411	19	shelter	shelter	NOUN
ftr-394	2411	20	penalties	penalty	NOUN
ftr-394	2411	21	.	.	PUNCT
ftr-394	2412	1	tipra	tipra	NOUN
ftr-394	2412	2	§	§	PROPN
ftr-394	2412	3	516(a	516(a	PROPN
ftr-394	2412	4	)	)	PUNCT
ftr-394	2412	5	adds	add	VERB
ftr-394	2412	6	new	new	ADJ
ftr-394	2412	7	§	§	PROPN
ftr-394	2412	8	4965	4965	NUM
ftr-394	2412	9	to	to	PART
ftr-394	2412	10	impose	impose	VERB
ftr-394	2412	11	an	an	DET
ftr-394	2412	12	excise	excise	NOUN
ftr-394	2412	13	tax	tax	NOUN
ftr-394	2412	14	on	on	ADP
ftr-394	2412	15	tax	tax	NOUN
ftr-394	2412	16	-	-	PUNCT
ftr-394	2412	17	exempt	exempt	ADJ
ftr-394	2412	18	entities	entity	NOUN
ftr-394	2412	19	entering	enter	VERB
ftr-394	2412	20	into	into	ADP
ftr-394	2412	21	prohibited	prohibit	VERB
ftr-394	2412	22	tax	tax	NOUN
ftr-394	2412	23	shelter	shelter	NOUN
ftr-394	2412	24	transactions	transaction	NOUN
ftr-394	2412	25	.	.	PUNCT
ftr-394	2413	1	the	the	DET
ftr-394	2413	2	tax	tax	NOUN
ftr-394	2413	3	will	will	AUX
ftr-394	2413	4	be	be	AUX
ftr-394	2413	5	35	35	NUM
ftr-394	2413	6	percent	percent	NOUN
ftr-394	2413	7	of	of	ADP
ftr-394	2413	8	the	the	DET
ftr-394	2413	9	greater	great	ADJ
ftr-394	2413	10	of	of	ADP
ftr-394	2413	11	(	(	PUNCT
ftr-394	2413	12	a	a	X
ftr-394	2413	13	)	)	PUNCT
ftr-394	2413	14	the	the	DET
ftr-394	2413	15	entity	entity	NOUN
ftr-394	2413	16	’s	’s	PART
ftr-394	2413	17	net	net	ADJ
ftr-394	2413	18	income	income	NOUN
ftr-394	2413	19	or	or	CCONJ
ftr-394	2413	20	(	(	PUNCT
ftr-394	2413	21	b	b	NOUN
ftr-394	2413	22	)	)	PUNCT
ftr-394	2413	23	75	75	NUM
ftr-394	2413	24	percent	percent	NOUN
ftr-394	2413	25	of	of	ADP
ftr-394	2413	26	the	the	DET
ftr-394	2413	27	proceeds	proceed	NOUN
ftr-394	2413	28	received	receive	VERB
ftr-394	2413	29	by	by	ADP
ftr-394	2413	30	the	the	DET
ftr-394	2413	31	entity	entity	NOUN
ftr-394	2413	32	that	that	PRON
ftr-394	2413	33	are	be	AUX
ftr-394	2413	34	attributable	attributable	ADJ
ftr-394	2413	35	to	to	ADP
ftr-394	2413	36	the	the	DET
ftr-394	2413	37	transaction	transaction	NOUN
ftr-394	2413	38	.	.	PUNCT
ftr-394	2414	1	8	8	X
ftr-394	2414	2	.	.	X
ftr-394	2414	3	value	value	NOUN
ftr-394	2414	4	ideas	idea	NOUN
ftr-394	2414	5	produce	produce	VERB
ftr-394	2414	6	extraordinary	extraordinary	ADJ
ftr-394	2414	7	results	result	NOUN
ftr-394	2414	8	.	.	PUNCT
ftr-394	2415	1	2008	2008	NUM
ftr-394	2415	2	]	]	PUNCT
ftr-394	2415	3	recent	recent	ADJ
ftr-394	2415	4	developments	development	NOUN
ftr-394	2415	5	in	in	ADP
ftr-394	2415	6	federal	federal	ADJ
ftr-394	2415	7	income	income	NOUN
ftr-394	2415	8	taxation	taxation	NOUN
ftr-394	2415	9	829	829	NUM
ftr-394	2415	10	a.	a.	NOUN
ftr-394	2415	11	tipra	tipra	NOUN
ftr-394	2415	12	§	§	PROPN
ftr-394	2415	13	516(b	516(b	PROPN
ftr-394	2415	14	)	)	PUNCT
ftr-394	2415	15	also	also	ADV
ftr-394	2415	16	amends	amend	VERB
ftr-394	2415	17	§	§	PROPN
ftr-394	2415	18	6033(a	6033(a	CCONJ
ftr-394	2415	19	)	)	PUNCT
ftr-394	2415	20	to	to	PART
ftr-394	2415	21	provide	provide	VERB
ftr-394	2415	22	disclosure	disclosure	NOUN
ftr-394	2415	23	requirements	requirement	NOUN
ftr-394	2415	24	and	and	CCONJ
ftr-394	2415	25	amends	amend	NOUN
ftr-394	2415	26	§	§	PROPN
ftr-394	2415	27	6652(c	6652(c	NOUN
ftr-394	2415	28	)	)	PUNCT
ftr-394	2415	29	to	to	PART
ftr-394	2415	30	provide	provide	VERB
ftr-394	2415	31	penalties	penalty	NOUN
ftr-394	2415	32	for	for	ADP
ftr-394	2415	33	nondisclosure	nondisclosure	NOUN
ftr-394	2415	34	.	.	PUNCT
ftr-394	2416	1	b.	b.	PROPN
ftr-394	2416	2	tipra	tipra	PROPN
ftr-394	2416	3	§	§	PROPN
ftr-394	2416	4	516(b	516(b	PROPN
ftr-394	2416	5	)	)	PUNCT
ftr-394	2416	6	also	also	ADV
ftr-394	2416	7	adds	add	VERB
ftr-394	2416	8	new	new	ADJ
ftr-394	2416	9	code	code	NOUN
ftr-394	2416	10	§	§	PROPN
ftr-394	2416	11	6011(g	6011(g	NOUN
ftr-394	2416	12	)	)	PUNCT
ftr-394	2416	13	,	,	PUNCT
ftr-394	2416	14	which	which	PRON
ftr-394	2416	15	requires	require	VERB
ftr-394	2416	16	a	a	DET
ftr-394	2416	17	taxable	taxable	ADJ
ftr-394	2416	18	party	party	NOUN
ftr-394	2416	19	to	to	ADP
ftr-394	2416	20	a	a	DET
ftr-394	2416	21	prohibited	prohibit	VERB
ftr-394	2416	22	tax	tax	NOUN
ftr-394	2416	23	shelter	shelter	NOUN
ftr-394	2416	24	transaction	transaction	NOUN
ftr-394	2416	25	to	to	PART
ftr-394	2416	26	provide	provide	VERB
ftr-394	2416	27	a	a	DET
ftr-394	2416	28	disclosure	disclosure	NOUN
ftr-394	2416	29	statement	statement	NOUN
ftr-394	2416	30	to	to	ADP
ftr-394	2416	31	any	any	DET
ftr-394	2416	32	tax	tax	NOUN
ftr-394	2416	33	-	-	PUNCT
ftr-394	2416	34	exempt	exempt	ADJ
ftr-394	2416	35	entity	entity	NOUN
ftr-394	2416	36	which	which	PRON
ftr-394	2416	37	is	be	AUX
ftr-394	2416	38	also	also	ADV
ftr-394	2416	39	a	a	DET
ftr-394	2416	40	party	party	NOUN
ftr-394	2416	41	to	to	ADP
ftr-394	2416	42	the	the	DET
ftr-394	2416	43	transaction	transaction	NOUN
ftr-394	2416	44	,	,	PUNCT
ftr-394	2416	45	indicating	indicate	VERB
ftr-394	2416	46	that	that	SCONJ
ftr-394	2416	47	the	the	DET
ftr-394	2416	48	transaction	transaction	NOUN
ftr-394	2416	49	is	be	AUX
ftr-394	2416	50	a	a	DET
ftr-394	2416	51	prohibited	prohibit	VERB
ftr-394	2416	52	tax	tax	NOUN
ftr-394	2416	53	shelter	shelter	NOUN
ftr-394	2416	54	transaction	transaction	NOUN
ftr-394	2416	55	.	.	PUNCT
ftr-394	2417	1	a	a	DET
ftr-394	2417	2	failure	failure	NOUN
ftr-394	2417	3	to	to	PART
ftr-394	2417	4	make	make	VERB
ftr-394	2417	5	a	a	DET
ftr-394	2417	6	disclosure	disclosure	NOUN
ftr-394	2417	7	required	require	VERB
ftr-394	2417	8	under	under	ADP
ftr-394	2417	9	§	§	PROPN
ftr-394	2417	10	6011(g	6011(g	NOUN
ftr-394	2417	11	)	)	PUNCT
ftr-394	2417	12	is	be	AUX
ftr-394	2417	13	subject	subject	ADJ
ftr-394	2417	14	to	to	ADP
ftr-394	2417	15	penalty	penalty	NOUN
ftr-394	2417	16	under	under	ADP
ftr-394	2417	17	§	§	PROPN
ftr-394	2417	18	6707a	6707a	NUM
ftr-394	2417	19	,	,	PUNCT
ftr-394	2417	20	the	the	DET
ftr-394	2417	21	penalty	penalty	NOUN
ftr-394	2417	22	amounts	amount	VERB
ftr-394	2417	23	being	be	AUX
ftr-394	2417	24	equal	equal	ADJ
ftr-394	2417	25	to	to	ADP
ftr-394	2417	26	those	those	PRON
ftr-394	2417	27	imposed	impose	VERB
ftr-394	2417	28	for	for	ADP
ftr-394	2417	29	other	other	ADJ
ftr-394	2417	30	violations	violation	NOUN
ftr-394	2417	31	of	of	ADP
ftr-394	2417	32	§	§	PROPN
ftr-394	2417	33	6011	6011	NUM
ftr-394	2417	34	that	that	PRON
ftr-394	2417	35	are	be	AUX
ftr-394	2417	36	penalized	penalize	VERB
ftr-394	2417	37	by	by	ADP
ftr-394	2417	38	§	§	PROPN
ftr-394	2417	39	6707a	6707a	NUM
ftr-394	2417	40	.	.	PUNCT
ftr-394	2418	1	c.	c.	NOUN
ftr-394	2418	2	and	and	CCONJ
ftr-394	2418	3	now	now	ADV
ftr-394	2418	4	the	the	DET
ftr-394	2418	5	regulations	regulation	NOUN
ftr-394	2418	6	.	.	PUNCT
ftr-394	2419	1	t.d	t.d	PROPN
ftr-394	2419	2	.	.	PROPN
ftr-394	2419	3	9334	9334	NUM
ftr-394	2419	4	,	,	PUNCT
ftr-394	2419	5	requirement	requirement	NOUN
ftr-394	2419	6	of	of	ADP
ftr-394	2419	7	return	return	NOUN
ftr-394	2419	8	and	and	CCONJ
ftr-394	2419	9	time	time	NOUN
ftr-394	2419	10	for	for	ADP
ftr-394	2419	11	filing	filing	NOUN
ftr-394	2419	12	,	,	PUNCT
ftr-394	2419	13	72	72	NUM
ftr-394	2419	14	f.r	f.r	NOUN
ftr-394	2419	15	.	.	NOUN
ftr-394	2419	16	36871	36871	NUM
ftr-394	2419	17	(	(	PUNCT
ftr-394	2419	18	7/6/07	7/6/07	NUM
ftr-394	2419	19	)	)	PUNCT
ftr-394	2419	20	.	.	PUNCT
ftr-394	2420	1	proposed	propose	VERB
ftr-394	2420	2	and	and	CCONJ
ftr-394	2420	3	temporary	temporary	ADJ
ftr-394	2420	4	regulations	regulation	NOUN
ftr-394	2420	5	require	require	VERB
ftr-394	2420	6	the	the	DET
ftr-394	2420	7	filing	filing	NOUN
ftr-394	2420	8	of	of	ADP
ftr-394	2420	9	form	form	NOUN
ftr-394	2420	10	4720	4720	NUM
ftr-394	2420	11	,	,	PUNCT
ftr-394	2420	12	“	"	PUNCT
ftr-394	2420	13	return	return	NOUN
ftr-394	2420	14	of	of	ADP
ftr-394	2420	15	certain	certain	ADJ
ftr-394	2420	16	excise	excise	NOUN
ftr-394	2420	17	taxes	taxis	NOUN
ftr-394	2420	18	under	under	ADP
ftr-394	2420	19	chapters	chapter	NOUN
ftr-394	2420	20	41	41	NUM
ftr-394	2420	21	and	and	CCONJ
ftr-394	2420	22	42	42	NUM
ftr-394	2420	23	of	of	ADP
ftr-394	2420	24	the	the	DET
ftr-394	2420	25	internal	internal	ADJ
ftr-394	2420	26	revenue	revenue	NOUN
ftr-394	2420	27	code	code	NOUN
ftr-394	2420	28	,	,	PUNCT
ftr-394	2420	29	”	"	PUNCT
ftr-394	2420	30	by	by	ADP
ftr-394	2420	31	exempt	exempt	ADJ
ftr-394	2420	32	entities	entity	NOUN
ftr-394	2420	33	and	and	CCONJ
ftr-394	2420	34	entity	entity	NOUN
ftr-394	2420	35	managers	manager	NOUN
ftr-394	2420	36	who	who	PRON
ftr-394	2420	37	are	be	AUX
ftr-394	2420	38	liable	liable	ADJ
ftr-394	2420	39	for	for	ADP
ftr-394	2420	40	the	the	DET
ftr-394	2420	41	§	§	PROPN
ftr-394	2420	42	4965	4965	NUM
ftr-394	2420	43	excise	excise	NOUN
ftr-394	2420	44	tax	tax	NOUN
ftr-394	2420	45	on	on	ADP
ftr-394	2420	46	certain	certain	ADJ
ftr-394	2420	47	tax	tax	NOUN
ftr-394	2420	48	-	-	PUNCT
ftr-394	2420	49	exempt	exempt	ADJ
ftr-394	2420	50	entities	entity	NOUN
ftr-394	2420	51	and	and	CCONJ
ftr-394	2420	52	entity	entity	NOUN
ftr-394	2420	53	managers	manager	NOUN
ftr-394	2420	54	who	who	PRON
ftr-394	2420	55	are	be	AUX
ftr-394	2420	56	parties	party	NOUN
ftr-394	2420	57	to	to	ADP
ftr-394	2420	58	tax	tax	NOUN
ftr-394	2420	59	shelter	shelter	NOUN
ftr-394	2420	60	transactions	transaction	NOUN
ftr-394	2420	61	.	.	PUNCT
ftr-394	2421	1	the	the	DET
ftr-394	2421	2	return	return	NOUN
ftr-394	2421	3	is	be	AUX
ftr-394	2421	4	due	due	ADJ
ftr-394	2421	5	on	on	ADP
ftr-394	2421	6	the	the	DET
ftr-394	2421	7	15th	15th	ADJ
ftr-394	2421	8	day	day	NOUN
ftr-394	2421	9	of	of	ADP
ftr-394	2421	10	the	the	DET
ftr-394	2421	11	5th	5th	ADJ
ftr-394	2421	12	month	month	NOUN
ftr-394	2421	13	following	follow	VERB
ftr-394	2421	14	the	the	DET
ftr-394	2421	15	end	end	NOUN
ftr-394	2421	16	of	of	ADP
ftr-394	2421	17	the	the	DET
ftr-394	2421	18	entity	entity	NOUN
ftr-394	2421	19	’s	’s	PART
ftr-394	2421	20	accounting	accounting	NOUN
ftr-394	2421	21	period	period	NOUN
ftr-394	2421	22	.	.	PUNCT
ftr-394	2422	1	managers	manager	NOUN
ftr-394	2422	2	of	of	ADP
ftr-394	2422	3	retirement	retirement	NOUN
ftr-394	2422	4	plan	plan	NOUN
ftr-394	2422	5	entities	entity	NOUN
ftr-394	2422	6	who	who	PRON
ftr-394	2422	7	are	be	AUX
ftr-394	2422	8	subject	subject	ADJ
ftr-394	2422	9	to	to	ADP
ftr-394	2422	10	the	the	DET
ftr-394	2422	11	excise	excise	NOUN
ftr-394	2422	12	tax	tax	NOUN
ftr-394	2422	13	are	be	AUX
ftr-394	2422	14	required	require	VERB
ftr-394	2422	15	to	to	PART
ftr-394	2422	16	file	file	VERB
ftr-394	2422	17	form	form	NOUN
ftr-394	2422	18	5330	5330	NUM
ftr-394	2422	19	,	,	PUNCT
ftr-394	2422	20	“	"	PUNCT
ftr-394	2422	21	return	return	NOUN
ftr-394	2422	22	of	of	ADP
ftr-394	2422	23	excise	excise	NOUN
ftr-394	2422	24	taxes	taxis	NOUN
ftr-394	2422	25	related	relate	VERB
ftr-394	2422	26	to	to	ADP
ftr-394	2422	27	employee	employee	NOUN
ftr-394	2422	28	benefit	benefit	NOUN
ftr-394	2422	29	plans	plan	NOUN
ftr-394	2422	30	.	.	PUNCT
ftr-394	2422	31	”	"	PUNCT
ftr-394	2423	1	2	2	NUM
ftr-394	2423	2	.	.	X
ftr-394	2423	3	rev	rev	PROPN
ftr-394	2423	4	.	.	PROPN
ftr-394	2423	5	proc	proc	PROPN
ftr-394	2423	6	.	.	PUNCT
ftr-394	2424	1	2007	2007	NUM
ftr-394	2424	2	-	-	SYM
ftr-394	2424	3	21	21	NUM
ftr-394	2424	4	,	,	PUNCT
ftr-394	2424	5	2007	2007	NUM
ftr-394	2424	6	-	-	SYM
ftr-394	2424	7	9	9	NUM
ftr-394	2424	8	i.r.b	i.r.b	NOUN
ftr-394	2424	9	.	.	PUNCT
ftr-394	2425	1	613	613	NUM
ftr-394	2425	2	(	(	PUNCT
ftr-394	2425	3	2/26/07	2/26/07	NUM
ftr-394	2425	4	)	)	PUNCT
ftr-394	2425	5	.	.	PUNCT
ftr-394	2426	1	this	this	DET
ftr-394	2426	2	revenue	revenue	NOUN
ftr-394	2426	3	procedure	procedure	NOUN
ftr-394	2426	4	provides	provide	VERB
ftr-394	2426	5	procedures	procedure	NOUN
ftr-394	2426	6	for	for	ADP
ftr-394	2426	7	requesting	request	VERB
ftr-394	2426	8	rescission	rescission	NOUN
ftr-394	2426	9	of	of	ADP
ftr-394	2426	10	a	a	DET
ftr-394	2426	11	§	§	PROPN
ftr-394	2426	12	6707a	6707a	NOUN
ftr-394	2426	13	penalty	penalty	NOUN
ftr-394	2426	14	and	and	CCONJ
ftr-394	2426	15	a	a	DET
ftr-394	2426	16	nonexclusive	nonexclusive	ADJ
ftr-394	2426	17	list	list	NOUN
ftr-394	2426	18	of	of	ADP
ftr-394	2426	19	factors	factor	NOUN
ftr-394	2426	20	that	that	PRON
ftr-394	2426	21	weigh	weigh	VERB
ftr-394	2426	22	in	in	ADP
ftr-394	2426	23	favor	favor	NOUN
ftr-394	2426	24	and	and	CCONJ
ftr-394	2426	25	against	against	ADP
ftr-394	2426	26	granting	grant	VERB
ftr-394	2426	27	rescission	rescission	NOUN
ftr-394	2426	28	.	.	PUNCT
ftr-394	2427	1	rescission	rescission	NOUN
ftr-394	2427	2	must	must	AUX
ftr-394	2427	3	be	be	AUX
ftr-394	2427	4	requested	request	VERB
ftr-394	2427	5	in	in	ADP
ftr-394	2427	6	writing	writing	NOUN
ftr-394	2427	7	within	within	ADP
ftr-394	2427	8	30	30	NUM
ftr-394	2427	9	days	day	NOUN
ftr-394	2427	10	after	after	SCONJ
ftr-394	2427	11	the	the	DET
ftr-394	2427	12	irs	irs	PROPN
ftr-394	2427	13	sends	send	VERB
ftr-394	2427	14	notice	notice	NOUN
ftr-394	2427	15	and	and	CCONJ
ftr-394	2427	16	demand	demand	NOUN
ftr-394	2427	17	for	for	ADP
ftr-394	2427	18	payment	payment	NOUN
ftr-394	2427	19	,	,	PUNCT
ftr-394	2427	20	or	or	CCONJ
ftr-394	2427	21	,	,	PUNCT
ftr-394	2427	22	if	if	SCONJ
ftr-394	2427	23	the	the	DET
ftr-394	2427	24	penalty	penalty	NOUN
ftr-394	2427	25	(	(	PUNCT
ftr-394	2427	26	not	not	PART
ftr-394	2427	27	including	include	VERB
ftr-394	2427	28	interest	interest	NOUN
ftr-394	2427	29	)	)	PUNCT
ftr-394	2427	30	has	have	AUX
ftr-394	2427	31	been	be	AUX
ftr-394	2427	32	paid	pay	VERB
ftr-394	2427	33	in	in	ADP
ftr-394	2427	34	full	full	ADJ
ftr-394	2427	35	prior	prior	ADV
ftr-394	2427	36	to	to	PART
ftr-394	2427	37	notice	notice	VERB
ftr-394	2427	38	and	and	CCONJ
ftr-394	2427	39	demand	demand	NOUN
ftr-394	2427	40	,	,	PUNCT
ftr-394	2427	41	within	within	ADP
ftr-394	2427	42	30	30	NUM
ftr-394	2427	43	days	day	NOUN
ftr-394	2427	44	from	from	ADP
ftr-394	2427	45	the	the	DET
ftr-394	2427	46	date	date	NOUN
ftr-394	2427	47	of	of	ADP
ftr-394	2427	48	payment	payment	NOUN
ftr-394	2427	49	.	.	PUNCT
ftr-394	2428	1	ix	ix	ADJ
ftr-394	2428	2	.	.	PUNCT
ftr-394	2429	1	exempt	exempt	ADJ
ftr-394	2429	2	organizations	organization	NOUN
ftr-394	2429	3	and	and	CCONJ
ftr-394	2429	4	charitable	charitable	ADJ
ftr-394	2429	5	giving	give	VERB
ftr-394	2429	6	a.	a.	NOUN
ftr-394	2429	7	exempt	exempt	ADJ
ftr-394	2429	8	organizations	organization	NOUN
ftr-394	2429	9	1	1	NUM
ftr-394	2429	10	.	.	PUNCT
ftr-394	2429	11	pension	pension	NOUN
ftr-394	2429	12	protection	protection	PROPN
ftr-394	2429	13	act	act	PROPN
ftr-394	2429	14	§	§	PROPN
ftr-394	2429	15	§	§	PROPN
ftr-394	2429	16	1231	1231	NUM
ftr-394	2429	17	-	-	SYM
ftr-394	2429	18	1235	1235	NUM
ftr-394	2429	19	amended	amend	VERB
ftr-394	2429	20	code	code	NOUN
ftr-394	2429	21	§	§	PROPN
ftr-394	2429	22	§	§	PROPN
ftr-394	2429	23	170	170	NUM
ftr-394	2429	24	,	,	PUNCT
ftr-394	2429	25	508	508	NUM
ftr-394	2429	26	,	,	PUNCT
ftr-394	2429	27	2055	2055	NUM
ftr-394	2429	28	,	,	PUNCT
ftr-394	2429	29	2522	2522	NUM
ftr-394	2429	30	,	,	PUNCT
ftr-394	2429	31	4943	4943	NUM
ftr-394	2429	32	,	,	PUNCT
ftr-394	2429	33	4958	4958	NUM
ftr-394	2429	34	,	,	PUNCT
ftr-394	2429	35	and	and	CCONJ
ftr-394	2429	36	6033	6033	NUM
ftr-394	2429	37	,	,	PUNCT
ftr-394	2429	38	and	and	CCONJ
ftr-394	2429	39	added	add	VERB
ftr-394	2429	40	code	code	NOUN
ftr-394	2429	41	§	§	PROPN
ftr-394	2429	42	§	§	PROPN
ftr-394	2429	43	4966	4966	NUM
ftr-394	2429	44	and	and	CCONJ
ftr-394	2429	45	4967	4967	NUM
ftr-394	2429	46	to	to	PART
ftr-394	2429	47	provide	provide	VERB
ftr-394	2429	48	new	new	ADJ
ftr-394	2429	49	rules	rule	NOUN
ftr-394	2429	50	and	and	CCONJ
ftr-394	2429	51	greater	great	ADJ
ftr-394	2429	52	accountability	accountability	NOUN
ftr-394	2429	53	for	for	ADP
ftr-394	2429	54	donor	donor	NOUN
ftr-394	2429	55	advised	advise	VERB
ftr-394	2429	56	funds	fund	NOUN
ftr-394	2429	57	and	and	CCONJ
ftr-394	2429	58	sponsoring	sponsor	VERB
ftr-394	2429	59	organizations	organization	NOUN
ftr-394	2429	60	(	(	PUNCT
ftr-394	2429	61	e.g.	e.g.	ADV
ftr-394	2429	62	,	,	PUNCT
ftr-394	2429	63	community	community	NOUN
ftr-394	2429	64	foundations	foundation	NOUN
ftr-394	2429	65	)	)	PUNCT
ftr-394	2429	66	,	,	PUNCT
ftr-394	2429	67	which	which	PRON
ftr-394	2429	68	are	be	AUX
ftr-394	2429	69	defined	define	VERB
ftr-394	2429	70	in	in	ADP
ftr-394	2429	71	these	these	DET
ftr-394	2429	72	provisions	provision	NOUN
ftr-394	2429	73	.	.	PUNCT
ftr-394	2430	1	the	the	DET
ftr-394	2430	2	new	new	ADJ
ftr-394	2430	3	provisions	provision	NOUN
ftr-394	2430	4	also	also	ADV
ftr-394	2430	5	provide	provide	VERB
ftr-394	2430	6	new	new	ADJ
ftr-394	2430	7	requirements	requirement	NOUN
ftr-394	2430	8	for	for	ADP
ftr-394	2430	9	supporting	support	VERB
ftr-394	2430	10	organizations	organization	NOUN
ftr-394	2430	11	,	,	PUNCT
ftr-394	2430	12	which	which	PRON
ftr-394	2430	13	are	be	AUX
ftr-394	2430	14	excluded	exclude	VERB
ftr-394	2430	15	from	from	ADP
ftr-394	2430	16	private	private	ADJ
ftr-394	2430	17	foundation	foundation	NOUN
ftr-394	2430	18	status	status	NOUN
ftr-394	2430	19	under	under	ADP
ftr-394	2430	20	code	code	NOUN
ftr-394	2430	21	§	§	PROPN
ftr-394	2430	22	509(a)(3	509(a)(3	NUM
ftr-394	2430	23	)	)	PUNCT
ftr-394	2430	24	;	;	PUNCT
ftr-394	2430	25	private	private	ADJ
ftr-394	2430	26	foundation	foundation	NOUN
ftr-394	2430	27	grants	grant	NOUN
ftr-394	2430	28	to	to	PART
ftr-394	2430	29	type	type	VERB
ftr-394	2430	30	830	830	NUM
ftr-394	2430	31	florida	florida	PROPN
ftr-394	2430	32	tax	tax	NOUN
ftr-394	2430	33	review	review	NOUN
ftr-394	2431	1	[	[	X
ftr-394	2431	2	vol	vol	NOUN
ftr-394	2431	3	.	.	PUNCT
ftr-394	2431	4	8	8	NUM
ftr-394	2431	5	:	:	PUNCT
ftr-394	2431	6	si	si	PROPN
ftr-394	2431	7	iii	iii	NUM
ftr-394	2431	8	supporting	support	VERB
ftr-394	2431	9	organizations	organization	NOUN
ftr-394	2431	10	that	that	PRON
ftr-394	2431	11	are	be	AUX
ftr-394	2431	12	not	not	PART
ftr-394	2431	13	functionally	functionally	ADV
ftr-394	2431	14	integrated	integrate	VERB
ftr-394	2431	15	supporting	support	VERB
ftr-394	2431	16	organizations	organization	NOUN
ftr-394	2431	17	are	be	AUX
ftr-394	2431	18	not	not	PART
ftr-394	2431	19	“	"	PUNCT
ftr-394	2431	20	qualifying	qualify	VERB
ftr-394	2431	21	distributions	distribution	NOUN
ftr-394	2431	22	”	"	PUNCT
ftr-394	2431	23	and	and	CCONJ
ftr-394	2431	24	may	may	AUX
ftr-394	2431	25	give	give	VERB
ftr-394	2431	26	rise	rise	NOUN
ftr-394	2431	27	to	to	ADP
ftr-394	2431	28	excise	excise	VERB
ftr-394	2431	29	taxes	taxis	NOUN
ftr-394	2431	30	.	.	PUNCT
ftr-394	2432	1	a.	a.	NOUN
ftr-394	2432	2	announcement	announcement	NOUN
ftr-394	2432	3	2006	2006	NUM
ftr-394	2432	4	-	-	SYM
ftr-394	2432	5	93	93	NUM
ftr-394	2432	6	,	,	PUNCT
ftr-394	2432	7	2006	2006	NUM
ftr-394	2432	8	-	-	SYM
ftr-394	2432	9	48	48	NUM
ftr-394	2432	10	i.r.b	i.r.b	NOUN
ftr-394	2432	11	.	.	PUNCT
ftr-394	2433	1	1017	1017	NUM
ftr-394	2433	2	(	(	PUNCT
ftr-394	2433	3	11/27/06	11/27/06	NUM
ftr-394	2433	4	)	)	PUNCT
ftr-394	2433	5	.	.	PUNCT
ftr-394	2434	1	this	this	DET
ftr-394	2434	2	announcement	announcement	NOUN
ftr-394	2434	3	provides	provide	VERB
ftr-394	2434	4	procedures	procedure	NOUN
ftr-394	2434	5	that	that	PRON
ftr-394	2434	6	§	§	PROPN
ftr-394	2434	7	501(c)(3	501(c)(3	NUM
ftr-394	2434	8	)	)	PUNCT
ftr-394	2434	9	tax	tax	NOUN
ftr-394	2434	10	-	-	PUNCT
ftr-394	2434	11	exempt	exempt	ADJ
ftr-394	2434	12	supporting	support	VERB
ftr-394	2434	13	organizations	organization	NOUN
ftr-394	2434	14	,	,	PUNCT
ftr-394	2434	15	described	describe	VERB
ftr-394	2434	16	in	in	ADP
ftr-394	2434	17	§	§	PROPN
ftr-394	2434	18	509(a)(3	509(a)(3	NUM
ftr-394	2434	19	)	)	PUNCT
ftr-394	2434	20	,	,	PUNCT
ftr-394	2434	21	may	may	AUX
ftr-394	2434	22	use	use	VERB
ftr-394	2434	23	to	to	PART
ftr-394	2434	24	request	request	VERB
ftr-394	2434	25	a	a	DET
ftr-394	2434	26	change	change	NOUN
ftr-394	2434	27	in	in	ADP
ftr-394	2434	28	their	their	PRON
ftr-394	2434	29	public	public	ADJ
ftr-394	2434	30	charity	charity	NOUN
ftr-394	2434	31	classification	classification	NOUN
ftr-394	2434	32	in	in	ADP
ftr-394	2434	33	light	light	NOUN
ftr-394	2434	34	of	of	ADP
ftr-394	2434	35	the	the	DET
ftr-394	2434	36	effect	effect	NOUN
ftr-394	2434	37	of	of	ADP
ftr-394	2434	38	the	the	DET
ftr-394	2434	39	pension	pension	NOUN
ftr-394	2434	40	protection	protection	NOUN
ftr-394	2434	41	act	act	PROPN
ftr-394	2434	42	.	.	PUNCT
ftr-394	2435	1	these	these	DET
ftr-394	2435	2	changes	change	NOUN
ftr-394	2435	3	would	would	AUX
ftr-394	2435	4	permit	permit	VERB
ftr-394	2435	5	middle	middle	ADJ
ftr-394	2435	6	-	-	PUNCT
ftr-394	2435	7	aged	aged	ADJ
ftr-394	2435	8	geriatrics	geriatric	NOUN
ftr-394	2435	9	to	to	PART
ftr-394	2435	10	use	use	VERB
ftr-394	2435	11	new	new	ADJ
ftr-394	2435	12	code	code	NOUN
ftr-394	2435	13	§	§	PROPN
ftr-394	2435	14	408(d)(8	408(d)(8	PROPN
ftr-394	2435	15	)	)	PUNCT
ftr-394	2435	16	to	to	PART
ftr-394	2435	17	make	make	VERB
ftr-394	2435	18	tax	tax	NOUN
ftr-394	2435	19	-	-	PUNCT
ftr-394	2435	20	free	free	ADJ
ftr-394	2435	21	distributions	distribution	NOUN
ftr-394	2435	22	from	from	ADP
ftr-394	2435	23	their	their	PRON
ftr-394	2435	24	iras	ira	NOUN
ftr-394	2435	25	(	(	PUNCT
ftr-394	2435	26	owned	own	VERB
ftr-394	2435	27	by	by	ADP
ftr-394	2435	28	individuals	individual	NOUN
ftr-394	2435	29	over	over	ADP
ftr-394	2435	30	70½	70½	NUM
ftr-394	2435	31	years	year	NOUN
ftr-394	2435	32	of	of	ADP
ftr-394	2435	33	age	age	NOUN
ftr-394	2435	34	)	)	PUNCT
ftr-394	2435	35	up	up	ADP
ftr-394	2435	36	to	to	PART
ftr-394	2435	37	$	$	SYM
ftr-394	2435	38	100,000	100,000	NUM
ftr-394	2435	39	directly	directly	ADV
ftr-394	2435	40	to	to	ADP
ftr-394	2435	41	charities	charity	NOUN
ftr-394	2435	42	that	that	PRON
ftr-394	2435	43	are	be	AUX
ftr-394	2435	44	publicly	publicly	ADV
ftr-394	2435	45	supported	support	VERB
ftr-394	2435	46	under	under	ADP
ftr-394	2435	47	§	§	PROPN
ftr-394	2435	48	509(a)(1	509(a)(1	NUM
ftr-394	2435	49	)	)	PUNCT
ftr-394	2435	50	and	and	CCONJ
ftr-394	2435	51	(	(	PUNCT
ftr-394	2435	52	2	2	NUM
ftr-394	2435	53	)	)	PUNCT
ftr-394	2435	54	,	,	PUNCT
ftr-394	2435	55	but	but	CCONJ
ftr-394	2435	56	not	not	PART
ftr-394	2435	57	§	§	PROPN
ftr-394	2435	58	509(a)(3	509(a)(3	NUM
ftr-394	2435	59	)	)	PUNCT
ftr-394	2435	60	.	.	PUNCT
ftr-394	2436	1	b.	b.	PROPN
ftr-394	2436	2	notice	notice	PROPN
ftr-394	2436	3	2006	2006	NUM
ftr-394	2436	4	-	-	SYM
ftr-394	2436	5	109	109	NUM
ftr-394	2436	6	,	,	PUNCT
ftr-394	2436	7	2006	2006	NUM
ftr-394	2436	8	-	-	SYM
ftr-394	2436	9	51	51	NUM
ftr-394	2436	10	i.r.b	i.r.b	NOUN
ftr-394	2436	11	.	.	PUNCT
ftr-394	2437	1	1121	1121	NUM
ftr-394	2437	2	(	(	PUNCT
ftr-394	2437	3	12/18/06	12/18/06	NUM
ftr-394	2437	4	)	)	PUNCT
ftr-394	2437	5	.	.	PUNCT
ftr-394	2438	1	this	this	DET
ftr-394	2438	2	notice	notice	NOUN
ftr-394	2438	3	provides	provide	VERB
ftr-394	2438	4	interim	interim	ADJ
ftr-394	2438	5	guidance	guidance	NOUN
ftr-394	2438	6	regarding	regard	VERB
ftr-394	2438	7	the	the	DET
ftr-394	2438	8	application	application	NOUN
ftr-394	2438	9	of	of	ADP
ftr-394	2438	10	requirements	requirement	NOUN
ftr-394	2438	11	in	in	ADP
ftr-394	2438	12	the	the	DET
ftr-394	2438	13	pension	pension	NOUN
ftr-394	2438	14	protection	protection	NOUN
ftr-394	2438	15	act	act	VERB
ftr-394	2438	16	with	with	ADP
ftr-394	2438	17	regard	regard	NOUN
ftr-394	2438	18	to	to	ADP
ftr-394	2438	19	the	the	DET
ftr-394	2438	20	criteria	criterion	NOUN
ftr-394	2438	21	for	for	ADP
ftr-394	2438	22	private	private	ADJ
ftr-394	2438	23	foundations	foundation	NOUN
ftr-394	2438	24	considering	consider	VERB
ftr-394	2438	25	distributions	distribution	NOUN
ftr-394	2438	26	to	to	ADP
ftr-394	2438	27	supporting	support	VERB
ftr-394	2438	28	organizations	organization	NOUN
ftr-394	2438	29	that	that	PRON
ftr-394	2438	30	can	can	AUX
ftr-394	2438	31	be	be	AUX
ftr-394	2438	32	used	use	VERB
ftr-394	2438	33	to	to	PART
ftr-394	2438	34	determine	determine	VERB
ftr-394	2438	35	whether	whether	SCONJ
ftr-394	2438	36	the	the	DET
ftr-394	2438	37	supporting	support	VERB
ftr-394	2438	38	organization	organization	NOUN
ftr-394	2438	39	is	be	AUX
ftr-394	2438	40	a	a	DET
ftr-394	2438	41	type	type	NOUN
ftr-394	2438	42	i	i	NOUN
ftr-394	2438	43	,	,	PUNCT
ftr-394	2438	44	type	type	NOUN
ftr-394	2438	45	ii	ii	PROPN
ftr-394	2438	46	,	,	PUNCT
ftr-394	2438	47	or	or	CCONJ
ftr-394	2438	48	functionally	functionally	ADV
ftr-394	2438	49	-	-	PUNCT
ftr-394	2438	50	integrated	integrate	VERB
ftr-394	2438	51	type	type	NOUN
ftr-394	2438	52	iii	iii	NOUN
ftr-394	2438	53	supporting	support	VERB
ftr-394	2438	54	organization	organization	NOUN
ftr-394	2438	55	.	.	PUNCT
ftr-394	2439	1	the	the	DET
ftr-394	2439	2	notice	notice	NOUN
ftr-394	2439	3	also	also	ADV
ftr-394	2439	4	provides	provide	VERB
ftr-394	2439	5	for	for	ADP
ftr-394	2439	6	relief	relief	NOUN
ftr-394	2439	7	for	for	ADP
ftr-394	2439	8	payments	payment	NOUN
ftr-394	2439	9	that	that	PRON
ftr-394	2439	10	were	be	AUX
ftr-394	2439	11	made	make	VERB
ftr-394	2439	12	pursuant	pursuant	ADJ
ftr-394	2439	13	to	to	ADP
ftr-394	2439	14	an	an	DET
ftr-394	2439	15	agreement	agreement	NOUN
ftr-394	2439	16	that	that	PRON
ftr-394	2439	17	was	be	AUX
ftr-394	2439	18	binding	bind	VERB
ftr-394	2439	19	on	on	ADP
ftr-394	2439	20	the	the	DET
ftr-394	2439	21	organization	organization	NOUN
ftr-394	2439	22	on	on	ADP
ftr-394	2439	23	the	the	DET
ftr-394	2439	24	8/17/06	8/17/06	NUM
ftr-394	2439	25	date	date	NOUN
ftr-394	2439	26	of	of	ADP
ftr-394	2439	27	enactment	enactment	NOUN
ftr-394	2439	28	–	–	PUNCT
ftr-394	2439	29	even	even	ADV
ftr-394	2439	30	though	though	SCONJ
ftr-394	2439	31	the	the	DET
ftr-394	2439	32	amended	amend	VERB
ftr-394	2439	33	statute	statute	NOUN
ftr-394	2439	34	became	become	VERB
ftr-394	2439	35	effective	effective	ADJ
ftr-394	2439	36	for	for	ADP
ftr-394	2439	37	transactions	transaction	NOUN
ftr-394	2439	38	occurring	occur	VERB
ftr-394	2439	39	after	after	ADP
ftr-394	2439	40	7/25/06	7/25/06	PROPN
ftr-394	2439	41	.	.	NOUN
ftr-394	2440	1	2	2	NUM
ftr-394	2440	2	.	.	X
ftr-394	2440	3	this	this	PRON
ftr-394	2440	4	is	be	AUX
ftr-394	2440	5	a	a	DET
ftr-394	2440	6	real	real	ADJ
ftr-394	2440	7	sleeper	sleeper	NOUN
ftr-394	2440	8	!	!	PUNCT
ftr-394	2441	1	all	all	DET
ftr-394	2441	2	tax	tax	NOUN
ftr-394	2441	3	-	-	PUNCT
ftr-394	2441	4	exempt	exempt	ADJ
ftr-394	2441	5	organizations	organization	NOUN
ftr-394	2441	6	will	will	AUX
ftr-394	2441	7	be	be	AUX
ftr-394	2441	8	required	require	VERB
ftr-394	2441	9	to	to	PART
ftr-394	2441	10	file	file	VERB
ftr-394	2441	11	annual	annual	ADJ
ftr-394	2441	12	electronic	electronic	ADJ
ftr-394	2441	13	notices	notice	NOUN
ftr-394	2441	14	.	.	PUNCT
ftr-394	2442	1	pension	pension	NOUN
ftr-394	2442	2	protection	protection	PROPN
ftr-394	2442	3	act	act	PROPN
ftr-394	2442	4	§	§	PROPN
ftr-394	2442	5	1223	1223	NUM
ftr-394	2442	6	adds	add	VERB
ftr-394	2442	7	new	new	ADJ
ftr-394	2442	8	code	code	NOUN
ftr-394	2442	9	§	§	PROPN
ftr-394	2442	10	6033(i	6033(i	PROPN
ftr-394	2442	11	)	)	PUNCT
ftr-394	2442	12	to	to	PART
ftr-394	2442	13	require	require	VERB
ftr-394	2442	14	electronic	electronic	ADJ
ftr-394	2442	15	filing	filing	NOUN
ftr-394	2442	16	of	of	ADP
ftr-394	2442	17	an	an	DET
ftr-394	2442	18	annual	annual	ADJ
ftr-394	2442	19	informational	informational	ADJ
ftr-394	2442	20	notice	notice	NOUN
ftr-394	2442	21	by	by	ADP
ftr-394	2442	22	all	all	DET
ftr-394	2442	23	exempt	exempt	ADJ
ftr-394	2442	24	organizations	organization	NOUN
ftr-394	2442	25	not	not	PART
ftr-394	2442	26	currently	currently	ADV
ftr-394	2442	27	required	require	VERB
ftr-394	2442	28	to	to	PART
ftr-394	2442	29	file	file	VERB
ftr-394	2442	30	(	(	PUNCT
ftr-394	2442	31	specifically	specifically	ADV
ftr-394	2442	32	,	,	PUNCT
ftr-394	2442	33	organizations	organization	NOUN
ftr-394	2442	34	with	with	ADP
ftr-394	2442	35	gross	gross	ADJ
ftr-394	2442	36	receipts	receipt	NOUN
ftr-394	2442	37	under	under	ADP
ftr-394	2442	38	$	$	SYM
ftr-394	2442	39	25,000	25,000	NUM
ftr-394	2442	40	and	and	CCONJ
ftr-394	2442	41	churches	church	NOUN
ftr-394	2442	42	)	)	PUNCT
ftr-394	2442	43	on	on	ADP
ftr-394	2442	44	pain	pain	NOUN
ftr-394	2442	45	of	of	ADP
ftr-394	2442	46	losing	lose	VERB
ftr-394	2442	47	tax	tax	NOUN
ftr-394	2442	48	-	-	PUNCT
ftr-394	2442	49	exempt	exempt	ADJ
ftr-394	2442	50	status	status	NOUN
ftr-394	2442	51	.	.	PUNCT
ftr-394	2443	1	this	this	DET
ftr-394	2443	2	provision	provision	NOUN
ftr-394	2443	3	is	be	AUX
ftr-394	2443	4	effective	effective	ADJ
ftr-394	2443	5	for	for	ADP
ftr-394	2443	6	years	year	NOUN
ftr-394	2443	7	beginning	begin	VERB
ftr-394	2443	8	in	in	ADP
ftr-394	2443	9	2007	2007	NUM
ftr-394	2443	10	.	.	PUNCT
ftr-394	2444	1	a.	a.	NOUN
ftr-394	2444	2	calendar	calendar	PROPN
ftr-394	2444	3	year	year	NOUN
ftr-394	2444	4	organizations	organization	NOUN
ftr-394	2444	5	must	must	AUX
ftr-394	2444	6	do	do	VERB
ftr-394	2444	7	this	this	PRON
ftr-394	2444	8	by	by	ADP
ftr-394	2444	9	may	may	PROPN
ftr-394	2444	10	15	15	NUM
ftr-394	2444	11	,	,	PUNCT
ftr-394	2444	12	2008	2008	NUM
ftr-394	2444	13	.	.	PUNCT
ftr-394	2445	1	ir-2008	ir-2008	NOUN
ftr-394	2445	2	-	-	PUNCT
ftr-394	2445	3	25	25	NUM
ftr-394	2445	4	(	(	PUNCT
ftr-394	2445	5	2/25/08	2/25/08	NUM
ftr-394	2445	6	)	)	PUNCT
ftr-394	2445	7	.	.	PUNCT
ftr-394	2446	1	tax	tax	NOUN
ftr-394	2446	2	-	-	PUNCT
ftr-394	2446	3	exempt	exempt	ADJ
ftr-394	2446	4	organizations	organization	NOUN
ftr-394	2446	5	not	not	PART
ftr-394	2446	6	required	require	VERB
ftr-394	2446	7	to	to	PART
ftr-394	2446	8	file	file	VERB
ftr-394	2446	9	forms	form	NOUN
ftr-394	2446	10	990	990	NUM
ftr-394	2446	11	or	or	CCONJ
ftr-394	2446	12	990	990	NUM
ftr-394	2446	13	-	-	PUNCT
ftr-394	2446	14	ez	ez	PROPN
ftr-394	2446	15	are	be	AUX
ftr-394	2446	16	required	require	VERB
ftr-394	2446	17	to	to	PART
ftr-394	2446	18	file	file	VERB
ftr-394	2446	19	form	form	NOUN
ftr-394	2446	20	990	990	NUM
ftr-394	2446	21	-	-	PUNCT
ftr-394	2446	22	n	n	NOUN
ftr-394	2446	23	,	,	PUNCT
ftr-394	2446	24	“	"	PUNCT
ftr-394	2446	25	electronic	electronic	ADJ
ftr-394	2446	26	notice	notice	NOUN
ftr-394	2446	27	(	(	PUNCT
ftr-394	2446	28	e	e	NOUN
ftr-394	2446	29	-	-	NOUN
ftr-394	2446	30	postcard	postcard	NOUN
ftr-394	2446	31	)	)	PUNCT
ftr-394	2446	32	for	for	ADP
ftr-394	2446	33	tax	tax	NOUN
ftr-394	2446	34	-	-	PUNCT
ftr-394	2446	35	exempt	exempt	ADJ
ftr-394	2446	36	organizations	organization	NOUN
ftr-394	2446	37	not	not	PART
ftr-394	2446	38	required	require	VERB
ftr-394	2446	39	to	to	PART
ftr-394	2446	40	file	file	VERB
ftr-394	2446	41	form	form	NOUN
ftr-394	2446	42	990or	990or	PROPN
ftr-394	2446	43	990	990	NUM
ftr-394	2446	44	-	-	PUNCT
ftr-394	2446	45	ez	ez	NOUN
ftr-394	2446	46	”	"	PUNCT
ftr-394	2446	47	for	for	ADP
ftr-394	2446	48	tax	tax	NOUN
ftr-394	2446	49	years	year	NOUN
ftr-394	2446	50	beginning	begin	VERB
ftr-394	2446	51	in	in	ADP
ftr-394	2446	52	2007	2007	NUM
ftr-394	2446	53	.	.	PUNCT
ftr-394	2447	1	section	section	NOUN
ftr-394	2447	2	6033(i	6033(i	PROPN
ftr-394	2447	3	)	)	PUNCT
ftr-394	2447	4	provides	provide	VERB
ftr-394	2447	5	that	that	DET
ftr-394	2447	6	organizations	organization	NOUN
ftr-394	2447	7	that	that	PRON
ftr-394	2447	8	do	do	AUX
ftr-394	2447	9	not	not	PART
ftr-394	2447	10	file	file	VERB
ftr-394	2447	11	form	form	NOUN
ftr-394	2447	12	990	990	NUM
ftr-394	2447	13	-	-	PUNCT
ftr-394	2447	14	n	n	NOUN
ftr-394	2447	15	for	for	ADP
ftr-394	2447	16	three	three	NUM
ftr-394	2447	17	consecutive	consecutive	ADJ
ftr-394	2447	18	years	year	NOUN
ftr-394	2447	19	will	will	AUX
ftr-394	2447	20	lose	lose	VERB
ftr-394	2447	21	their	their	PRON
ftr-394	2447	22	tax	tax	NOUN
ftr-394	2447	23	-	-	PUNCT
ftr-394	2447	24	exempt	exempt	ADJ
ftr-394	2447	25	status	status	NOUN
ftr-394	2447	26	.	.	PUNCT
ftr-394	2448	1	3	3	X
ftr-394	2448	2	.	.	X
ftr-394	2448	3	charitable	charitable	ADJ
ftr-394	2448	4	remainder	remainder	NOUN
ftr-394	2448	5	trusts	trust	NOUN
ftr-394	2448	6	no	no	ADV
ftr-394	2448	7	longer	long	ADV
ftr-394	2448	8	lose	lose	VERB
ftr-394	2448	9	exempt	exempt	ADJ
ftr-394	2448	10	status	status	NOUN
ftr-394	2448	11	with	with	ADP
ftr-394	2448	12	one	one	NUM
ftr-394	2448	13	dollar	dollar	NOUN
ftr-394	2448	14	of	of	ADP
ftr-394	2448	15	unrelated	unrelated	ADJ
ftr-394	2448	16	business	business	NOUN
ftr-394	2448	17	taxable	taxable	ADJ
ftr-394	2448	18	income	income	NOUN
ftr-394	2448	19	.	.	PUNCT
ftr-394	2449	1	the	the	DET
ftr-394	2449	2	tax	tax	NOUN
ftr-394	2449	3	relief	relief	NOUN
ftr-394	2449	4	and	and	CCONJ
ftr-394	2449	5	health	health	NOUN
ftr-394	2449	6	care	care	NOUN
ftr-394	2449	7	act	act	NOUN
ftr-394	2449	8	of	of	ADP
ftr-394	2449	9	2006	2006	NUM
ftr-394	2449	10	§	§	PROPN
ftr-394	2449	11	424	424	NUM
ftr-394	2449	12	amends	amend	NOUN
ftr-394	2449	13	code	code	VERB
ftr-394	2449	14	§	§	PROPN
ftr-394	2449	15	664(c	664(c	PROPN
ftr-394	2449	16	)	)	PUNCT
ftr-394	2449	17	to	to	ADP
ftr-394	2449	18	2008	2008	NUM
ftr-394	2449	19	]	]	PUNCT
ftr-394	2449	20	recent	recent	ADJ
ftr-394	2449	21	developments	development	NOUN
ftr-394	2449	22	in	in	ADP
ftr-394	2449	23	federal	federal	ADJ
ftr-394	2449	24	income	income	NOUN
ftr-394	2449	25	taxation	taxation	NOUN
ftr-394	2449	26	831	831	NUM
ftr-394	2449	27	replace	replace	VERB
ftr-394	2449	28	the	the	DET
ftr-394	2449	29	rule	rule	NOUN
ftr-394	2449	30	that	that	PRON
ftr-394	2449	31	removes	remove	VERB
ftr-394	2449	32	the	the	DET
ftr-394	2449	33	tax	tax	NOUN
ftr-394	2449	34	exemption	exemption	NOUN
ftr-394	2449	35	of	of	ADP
ftr-394	2449	36	a	a	DET
ftr-394	2449	37	charitable	charitable	ADJ
ftr-394	2449	38	remainder	remainder	NOUN
ftr-394	2449	39	trust	trust	NOUN
ftr-394	2449	40	for	for	ADP
ftr-394	2449	41	any	any	DET
ftr-394	2449	42	year	year	NOUN
ftr-394	2449	43	in	in	ADP
ftr-394	2449	44	which	which	PRON
ftr-394	2449	45	the	the	DET
ftr-394	2449	46	trust	trust	NOUN
ftr-394	2449	47	has	have	VERB
ftr-394	2449	48	any	any	DET
ftr-394	2449	49	unrelated	unrelated	ADJ
ftr-394	2449	50	business	business	NOUN
ftr-394	2449	51	taxable	taxable	ADJ
ftr-394	2449	52	income	income	NOUN
ftr-394	2449	53	.	.	PUNCT
ftr-394	2450	1	instead	instead	ADV
ftr-394	2450	2	,	,	PUNCT
ftr-394	2450	3	there	there	PRON
ftr-394	2450	4	will	will	AUX
ftr-394	2450	5	be	be	AUX
ftr-394	2450	6	a	a	DET
ftr-394	2450	7	100	100	NUM
ftr-394	2450	8	percent	percent	NOUN
ftr-394	2450	9	excise	excise	NOUN
ftr-394	2450	10	tax	tax	NOUN
ftr-394	2450	11	on	on	ADP
ftr-394	2450	12	the	the	DET
ftr-394	2450	13	ubti	ubti	NOUN
ftr-394	2450	14	of	of	ADP
ftr-394	2450	15	a	a	DET
ftr-394	2450	16	charitable	charitable	ADJ
ftr-394	2450	17	remainder	remainder	NOUN
ftr-394	2450	18	trust	trust	NOUN
ftr-394	2450	19	.	.	PUNCT
ftr-394	2451	1	4	4	X
ftr-394	2451	2	.	.	X
ftr-394	2451	3	let	let	VERB
ftr-394	2451	4	there	there	PRON
ftr-394	2451	5	be	be	AUX
ftr-394	2451	6	light	light	ADJ
ftr-394	2451	7	on	on	ADP
ftr-394	2451	8	charities	charity	NOUN
ftr-394	2451	9	’	'	PUNCT
ftr-394	2451	10	ubit	ubit	NOUN
ftr-394	2451	11	.	.	PUNCT
ftr-394	2452	1	organizations	organization	NOUN
ftr-394	2452	2	exempt	exempt	ADJ
ftr-394	2452	3	from	from	ADP
ftr-394	2452	4	tax	tax	NOUN
ftr-394	2452	5	under	under	ADP
ftr-394	2452	6	§	§	PROPN
ftr-394	2452	7	501(a	501(a	PROPN
ftr-394	2452	8	)	)	PUNCT
ftr-394	2452	9	are	be	AUX
ftr-394	2452	10	required	require	VERB
ftr-394	2452	11	by	by	ADP
ftr-394	2452	12	§	§	PROPN
ftr-394	2452	13	6104(d	6104(d	PROPN
ftr-394	2452	14	)	)	PUNCT
ftr-394	2452	15	to	to	PART
ftr-394	2452	16	make	make	VERB
ftr-394	2452	17	certain	certain	ADJ
ftr-394	2452	18	returns	return	NOUN
ftr-394	2452	19	and	and	CCONJ
ftr-394	2452	20	other	other	ADJ
ftr-394	2452	21	materials	material	NOUN
ftr-394	2452	22	available	available	ADJ
ftr-394	2452	23	for	for	ADP
ftr-394	2452	24	public	public	ADJ
ftr-394	2452	25	inspection	inspection	NOUN
ftr-394	2452	26	.	.	PUNCT
ftr-394	2453	1	section	section	NOUN
ftr-394	2453	2	6104(d)(1)(a)(ii	6104(d)(1)(a)(ii	NOUN
ftr-394	2453	3	)	)	PUNCT
ftr-394	2453	4	,	,	PUNCT
ftr-394	2453	5	added	add	VERB
ftr-394	2453	6	by	by	ADP
ftr-394	2453	7	the	the	DET
ftr-394	2453	8	pension	pension	NOUN
ftr-394	2453	9	protection	protection	NOUN
ftr-394	2453	10	act	act	NOUN
ftr-394	2453	11	of	of	ADP
ftr-394	2453	12	2006	2006	NUM
ftr-394	2453	13	,	,	PUNCT
ftr-394	2453	14	requires	require	VERB
ftr-394	2453	15	public	public	ADJ
ftr-394	2453	16	disclosure	disclosure	NOUN
ftr-394	2453	17	of	of	ADP
ftr-394	2453	18	returns	return	NOUN
ftr-394	2453	19	filed	file	VERB
ftr-394	2453	20	relating	relate	VERB
ftr-394	2453	21	to	to	ADP
ftr-394	2453	22	the	the	DET
ftr-394	2453	23	unrelated	unrelated	ADJ
ftr-394	2453	24	business	business	NOUN
ftr-394	2453	25	income	income	NOUN
ftr-394	2453	26	tax	tax	NOUN
ftr-394	2453	27	of	of	ADP
ftr-394	2453	28	§	§	PROPN
ftr-394	2453	29	511	511	NUM
ftr-394	2453	30	,	,	PUNCT
ftr-394	2453	31	form	form	VERB
ftr-394	2453	32	990	990	NUM
ftr-394	2453	33	-	-	PUNCT
ftr-394	2453	34	t.	t.	NOUN
ftr-394	2453	35	a.	a.	NOUN
ftr-394	2454	1	the	the	DET
ftr-394	2454	2	irs	irs	PROPN
ftr-394	2454	3	issues	issue	NOUN
ftr-394	2454	4	guidance	guidance	NOUN
ftr-394	2454	5	regarding	regard	VERB
ftr-394	2454	6	public	public	ADJ
ftr-394	2454	7	inspection	inspection	NOUN
ftr-394	2454	8	of	of	ADP
ftr-394	2454	9	unrelated	unrelated	ADJ
ftr-394	2454	10	business	business	NOUN
ftr-394	2454	11	income	income	NOUN
ftr-394	2454	12	tax	tax	NOUN
ftr-394	2454	13	returns	return	NOUN
ftr-394	2454	14	.	.	PUNCT
ftr-394	2455	1	notice	notice	VERB
ftr-394	2455	2	2007	2007	NUM
ftr-394	2455	3	-	-	SYM
ftr-394	2455	4	45	45	NUM
ftr-394	2455	5	,	,	PUNCT
ftr-394	2455	6	2007	2007	NUM
ftr-394	2455	7	-	-	SYM
ftr-394	2455	8	22	22	NUM
ftr-394	2455	9	i.r.b	i.r.b	NOUN
ftr-394	2455	10	.	.	PUNCT
ftr-394	2456	1	1320	1320	NUM
ftr-394	2456	2	(	(	PUNCT
ftr-394	2456	3	5/29/07	5/29/07	NUM
ftr-394	2456	4	)	)	PUNCT
ftr-394	2456	5	.	.	PUNCT
ftr-394	2457	1	this	this	DET
ftr-394	2457	2	notice	notice	NOUN
ftr-394	2457	3	provides	provide	VERB
ftr-394	2457	4	interim	interim	ADJ
ftr-394	2457	5	guidance	guidance	NOUN
ftr-394	2457	6	under	under	ADP
ftr-394	2457	7	§	§	PROPN
ftr-394	2457	8	6104(d)(1)(a)(ii	6104(d)(1)(a)(ii	NOUN
ftr-394	2457	9	)	)	PUNCT
ftr-394	2457	10	.	.	PUNCT
ftr-394	2458	1	all	all	DET
ftr-394	2458	2	organizations	organization	NOUN
ftr-394	2458	3	exempt	exempt	ADJ
ftr-394	2458	4	under	under	ADP
ftr-394	2458	5	§	§	PROPN
ftr-394	2458	6	501(a	501(a	PROPN
ftr-394	2458	7	)	)	PUNCT
ftr-394	2458	8	and	and	CCONJ
ftr-394	2458	9	described	describe	VERB
ftr-394	2458	10	in	in	ADP
ftr-394	2458	11	§	§	PROPN
ftr-394	2458	12	501(c)(3	501(c)(3	NUM
ftr-394	2458	13	)	)	PUNCT
ftr-394	2458	14	are	be	AUX
ftr-394	2458	15	now	now	ADV
ftr-394	2458	16	required	require	VERB
ftr-394	2458	17	to	to	PART
ftr-394	2458	18	make	make	VERB
ftr-394	2458	19	available	available	ADJ
ftr-394	2458	20	for	for	ADP
ftr-394	2458	21	public	public	ADJ
ftr-394	2458	22	inspection	inspection	NOUN
ftr-394	2458	23	a	a	DET
ftr-394	2458	24	copy	copy	NOUN
ftr-394	2458	25	of	of	ADP
ftr-394	2458	26	their	their	PRON
ftr-394	2458	27	form	form	NOUN
ftr-394	2458	28	990	990	NUM
ftr-394	2458	29	-	-	PUNCT
ftr-394	2458	30	t	t	NOUN
ftr-394	2458	31	filed	file	VERB
ftr-394	2458	32	with	with	ADP
ftr-394	2458	33	the	the	DET
ftr-394	2458	34	irs	irs	PROPN
ftr-394	2458	35	.	.	PUNCT
ftr-394	2459	1	the	the	DET
ftr-394	2459	2	notice	notice	NOUN
ftr-394	2459	3	specifically	specifically	ADV
ftr-394	2459	4	points	point	VERB
ftr-394	2459	5	out	out	ADP
ftr-394	2459	6	that	that	SCONJ
ftr-394	2459	7	churches	church	NOUN
ftr-394	2459	8	and	and	CCONJ
ftr-394	2459	9	state	state	NOUN
ftr-394	2459	10	schools	school	NOUN
ftr-394	2459	11	and	and	CCONJ
ftr-394	2459	12	universities	university	NOUN
ftr-394	2459	13	that	that	PRON
ftr-394	2459	14	are	be	AUX
ftr-394	2459	15	not	not	PART
ftr-394	2459	16	otherwise	otherwise	ADV
ftr-394	2459	17	required	require	VERB
ftr-394	2459	18	to	to	PART
ftr-394	2459	19	disclose	disclose	VERB
ftr-394	2459	20	returns	return	NOUN
ftr-394	2459	21	,	,	PUNCT
ftr-394	2459	22	are	be	AUX
ftr-394	2459	23	required	require	VERB
ftr-394	2459	24	to	to	PART
ftr-394	2459	25	disclose	disclose	VERB
ftr-394	2459	26	form	form	NOUN
ftr-394	2459	27	990	990	NUM
ftr-394	2459	28	-	-	PUNCT
ftr-394	2459	29	t	t	NOUN
ftr-394	2459	30	where	where	SCONJ
ftr-394	2459	31	they	they	PRON
ftr-394	2459	32	are	be	AUX
ftr-394	2459	33	subject	subject	ADJ
ftr-394	2459	34	to	to	ADP
ftr-394	2459	35	tax	tax	NOUN
ftr-394	2459	36	under	under	ADP
ftr-394	2459	37	§	§	PROPN
ftr-394	2459	38	511	511	NUM
ftr-394	2459	39	.	.	PUNCT
ftr-394	2460	1	there	there	PRON
ftr-394	2460	2	is	be	VERB
ftr-394	2460	3	an	an	DET
ftr-394	2460	4	exception	exception	NOUN
ftr-394	2460	5	for	for	ADP
ftr-394	2460	6	form	form	NOUN
ftr-394	2460	7	990	990	NUM
ftr-394	2460	8	-	-	PUNCT
ftr-394	2460	9	t	t	NOUN
ftr-394	2460	10	filed	file	VERB
ftr-394	2460	11	solely	solely	ADV
ftr-394	2460	12	to	to	PART
ftr-394	2460	13	claim	claim	VERB
ftr-394	2460	14	a	a	DET
ftr-394	2460	15	refund	refund	NOUN
ftr-394	2460	16	of	of	ADP
ftr-394	2460	17	the	the	DET
ftr-394	2460	18	telephone	telephone	NOUN
ftr-394	2460	19	excise	excise	NOUN
ftr-394	2460	20	tax	tax	NOUN
ftr-394	2460	21	.	.	PUNCT
ftr-394	2461	1	the	the	DET
ftr-394	2461	2	notice	notice	NOUN
ftr-394	2461	3	indicates	indicate	VERB
ftr-394	2461	4	that	that	SCONJ
ftr-394	2461	5	treasury	treasury	PROPN
ftr-394	2461	6	will	will	AUX
ftr-394	2461	7	propose	propose	VERB
ftr-394	2461	8	regulations	regulation	NOUN
ftr-394	2461	9	under	under	ADP
ftr-394	2461	10	§	§	PROPN
ftr-394	2461	11	6104(d	6104(d	NOUN
ftr-394	2461	12	)	)	PUNCT
ftr-394	2461	13	to	to	PART
ftr-394	2461	14	comply	comply	VERB
ftr-394	2461	15	with	with	ADP
ftr-394	2461	16	§	§	PROPN
ftr-394	2461	17	6104(d)(1)(a)(ii	6104(d)(1)(a)(ii	NOUN
ftr-394	2461	18	)	)	PUNCT
ftr-394	2461	19	.	.	PUNCT
ftr-394	2462	1	5	5	X
ftr-394	2462	2	.	.	X
ftr-394	2462	3	crso	crso	PROPN
ftr-394	2462	4	v.	v.	PROPN
ftr-394	2462	5	commissioner	commissioner	PROPN
ftr-394	2462	6	,	,	PUNCT
ftr-394	2462	7	128	128	NUM
ftr-394	2462	8	t.c	t.c	PROPN
ftr-394	2462	9	.	.	PROPN
ftr-394	2462	10	153	153	NUM
ftr-394	2462	11	(	(	PUNCT
ftr-394	2462	12	4/30/07	4/30/07	NUM
ftr-394	2462	13	)	)	PUNCT
ftr-394	2462	14	.	.	PUNCT
ftr-394	2463	1	taxpayer	taxpayer	NOUN
ftr-394	2463	2	was	be	AUX
ftr-394	2463	3	denied	deny	VERB
ftr-394	2463	4	tax	tax	NOUN
ftr-394	2463	5	exemption	exemption	NOUN
ftr-394	2463	6	as	as	ADP
ftr-394	2463	7	a	a	DET
ftr-394	2463	8	feeder	feeder	NOUN
ftr-394	2463	9	organization	organization	NOUN
ftr-394	2463	10	because	because	SCONJ
ftr-394	2463	11	under	under	ADP
ftr-394	2463	12	§	§	PROPN
ftr-394	2463	13	502	502	NUM
ftr-394	2463	14	its	its	PRON
ftr-394	2463	15	holding	holding	NOUN
ftr-394	2463	16	of	of	ADP
ftr-394	2463	17	debt	debt	NOUN
ftr-394	2463	18	financed	finance	VERB
ftr-394	2463	19	commercial	commercial	ADJ
ftr-394	2463	20	real	real	ADJ
ftr-394	2463	21	estate	estate	NOUN
ftr-394	2463	22	subject	subject	NOUN
ftr-394	2463	23	to	to	ADP
ftr-394	2463	24	a	a	DET
ftr-394	2463	25	triple	triple	ADJ
ftr-394	2463	26	net	net	ADJ
ftr-394	2463	27	lease	lease	NOUN
ftr-394	2463	28	is	be	AUX
ftr-394	2463	29	the	the	DET
ftr-394	2463	30	conduct	conduct	NOUN
ftr-394	2463	31	of	of	ADP
ftr-394	2463	32	a	a	DET
ftr-394	2463	33	trade	trade	NOUN
ftr-394	2463	34	or	or	CCONJ
ftr-394	2463	35	business	business	NOUN
ftr-394	2463	36	rather	rather	ADV
ftr-394	2463	37	than	than	ADP
ftr-394	2463	38	the	the	DET
ftr-394	2463	39	receipt	receipt	NOUN
ftr-394	2463	40	of	of	ADP
ftr-394	2463	41	rental	rental	ADJ
ftr-394	2463	42	income	income	NOUN
ftr-394	2463	43	excluded	exclude	VERB
ftr-394	2463	44	from	from	ADP
ftr-394	2463	45	unrelated	unrelated	ADJ
ftr-394	2463	46	business	business	NOUN
ftr-394	2463	47	taxable	taxable	ADJ
ftr-394	2463	48	income	income	NOUN
ftr-394	2463	49	under	under	ADP
ftr-394	2463	50	§	§	PROPN
ftr-394	2463	51	512(b)(3	512(b)(3	NUM
ftr-394	2463	52	)	)	PUNCT
ftr-394	2463	53	.	.	PUNCT
ftr-394	2464	1	rental	rental	ADJ
ftr-394	2464	2	income	income	NOUN
ftr-394	2464	3	from	from	ADP
ftr-394	2464	4	the	the	DET
ftr-394	2464	5	properties	property	NOUN
ftr-394	2464	6	is	be	AUX
ftr-394	2464	7	not	not	PART
ftr-394	2464	8	excluded	exclude	VERB
ftr-394	2464	9	from	from	ADP
ftr-394	2464	10	ubit	ubit	NOUN
ftr-394	2464	11	under	under	ADP
ftr-394	2464	12	§	§	PROPN
ftr-394	2464	13	512(b)(3	512(b)(3	NUM
ftr-394	2464	14	)	)	PUNCT
ftr-394	2464	15	because	because	SCONJ
ftr-394	2464	16	the	the	DET
ftr-394	2464	17	rental	rental	ADJ
ftr-394	2464	18	income	income	NOUN
ftr-394	2464	19	is	be	AUX
ftr-394	2464	20	derived	derive	VERB
ftr-394	2464	21	from	from	ADP
ftr-394	2464	22	debt	debt	NOUN
ftr-394	2464	23	financed	finance	VERB
ftr-394	2464	24	property	property	NOUN
ftr-394	2464	25	subject	subject	NOUN
ftr-394	2464	26	to	to	ADP
ftr-394	2464	27	the	the	DET
ftr-394	2464	28	exception	exception	NOUN
ftr-394	2464	29	of	of	ADP
ftr-394	2464	30	§	§	PROPN
ftr-394	2464	31	512(b)(4	512(b)(4	PROPN
ftr-394	2464	32	)	)	PUNCT
ftr-394	2464	33	.	.	PUNCT
ftr-394	2465	1	6	6	X
ftr-394	2465	2	.	.	X
ftr-394	2465	3	charities	charity	NOUN
ftr-394	2465	4	jump	jump	VERB
ftr-394	2465	5	into	into	ADP
ftr-394	2465	6	the	the	DET
ftr-394	2465	7	2008	2008	NUM
ftr-394	2465	8	presidential	presidential	ADJ
ftr-394	2465	9	race	race	NOUN
ftr-394	2465	10	at	at	ADP
ftr-394	2465	11	their	their	PRON
ftr-394	2465	12	peril	peril	NOUN
ftr-394	2465	13	.	.	PUNCT
ftr-394	2466	1	rev	rev	PROPN
ftr-394	2466	2	.	.	PUNCT
ftr-394	2466	3	rul	rul	PROPN
ftr-394	2466	4	.	.	PUNCT
ftr-394	2467	1	2007	2007	NUM
ftr-394	2467	2	-	-	SYM
ftr-394	2467	3	41	41	NUM
ftr-394	2467	4	,	,	PUNCT
ftr-394	2467	5	2007	2007	NUM
ftr-394	2467	6	-	-	SYM
ftr-394	2467	7	25	25	NUM
ftr-394	2467	8	i.r.b	i.r.b	NOUN
ftr-394	2467	9	.	.	PUNCT
ftr-394	2468	1	1421	1421	NUM
ftr-394	2468	2	(	(	PUNCT
ftr-394	2468	3	6/18/07	6/18/07	NUM
ftr-394	2468	4	)	)	PUNCT
ftr-394	2468	5	.	.	PUNCT
ftr-394	2469	1	while	while	SCONJ
ftr-394	2469	2	a	a	DET
ftr-394	2469	3	§	§	PROPN
ftr-394	2469	4	501(c)(3	501(c)(3	NUM
ftr-394	2469	5	)	)	PUNCT
ftr-394	2469	6	exempt	exempt	ADJ
ftr-394	2469	7	charity	charity	NOUN
ftr-394	2469	8	can	can	AUX
ftr-394	2469	9	conduct	conduct	VERB
ftr-394	2469	10	educational	educational	ADJ
ftr-394	2469	11	activities	activity	NOUN
ftr-394	2469	12	regarding	regard	VERB
ftr-394	2469	13	political	political	ADJ
ftr-394	2469	14	campaigns	campaign	NOUN
ftr-394	2469	15	,	,	PUNCT
ftr-394	2469	16	a	a	DET
ftr-394	2469	17	§	§	ADJ
ftr-394	2469	18	501(c)(3	501(c)(3	NUM
ftr-394	2469	19	)	)	PUNCT
ftr-394	2469	20	organization	organization	NOUN
ftr-394	2469	21	may	may	AUX
ftr-394	2469	22	not	not	PART
ftr-394	2469	23	participate	participate	VERB
ftr-394	2469	24	or	or	CCONJ
ftr-394	2469	25	intervene	intervene	VERB
ftr-394	2469	26	directly	directly	ADV
ftr-394	2469	27	or	or	CCONJ
ftr-394	2469	28	indirectly	indirectly	ADV
ftr-394	2469	29	in	in	ADP
ftr-394	2469	30	a	a	DET
ftr-394	2469	31	political	political	ADJ
ftr-394	2469	32	campaign	campaign	NOUN
ftr-394	2469	33	for	for	ADP
ftr-394	2469	34	or	or	CCONJ
ftr-394	2469	35	against	against	ADP
ftr-394	2469	36	a	a	DET
ftr-394	2469	37	candidate	candidate	NOUN
ftr-394	2469	38	for	for	ADP
ftr-394	2469	39	elected	elect	VERB
ftr-394	2469	40	office	office	NOUN
ftr-394	2469	41	.	.	PUNCT
ftr-394	2470	1	this	this	DET
ftr-394	2470	2	ruling	ruling	NOUN
ftr-394	2470	3	contains	contain	VERB
ftr-394	2470	4	21	21	NUM
ftr-394	2470	5	situations	situation	NOUN
ftr-394	2470	6	providing	provide	VERB
ftr-394	2470	7	guidance	guidance	NOUN
ftr-394	2470	8	to	to	PART
ftr-394	2470	9	locate	locate	VERB
ftr-394	2470	10	the	the	DET
ftr-394	2470	11	line	line	NOUN
ftr-394	2470	12	between	between	ADP
ftr-394	2470	13	political	political	ADJ
ftr-394	2470	14	education	education	NOUN
ftr-394	2470	15	and	and	CCONJ
ftr-394	2470	16	campaigning	campaigning	NOUN
ftr-394	2470	17	.	.	PUNCT
ftr-394	2471	1	the	the	DET
ftr-394	2471	2	ruling	ruling	NOUN
ftr-394	2471	3	indicates	indicate	VERB
ftr-394	2471	4	that	that	SCONJ
ftr-394	2471	5	while	while	SCONJ
ftr-394	2471	6	officials	official	NOUN
ftr-394	2471	7	of	of	ADP
ftr-394	2471	8	organizations	organization	NOUN
ftr-394	2471	9	are	be	AUX
ftr-394	2471	10	not	not	PART
ftr-394	2471	11	constrained	constrain	VERB
ftr-394	2471	12	to	to	PART
ftr-394	2471	13	speak	speak	VERB
ftr-394	2471	14	for	for	ADP
ftr-394	2471	15	themselves	themselves	PRON
ftr-394	2471	16	,	,	PUNCT
ftr-394	2471	17	leaders	leader	NOUN
ftr-394	2471	18	of	of	ADP
ftr-394	2471	19	exempt	exempt	ADJ
ftr-394	2471	20	organizations	organization	NOUN
ftr-394	2471	21	can	can	AUX
ftr-394	2471	22	not	not	PART
ftr-394	2471	23	make	make	VERB
ftr-394	2471	24	832	832	NUM
ftr-394	2471	25	florida	florida	PROPN
ftr-394	2471	26	tax	tax	NOUN
ftr-394	2471	27	review	review	NOUN
ftr-394	2471	28	[	[	X
ftr-394	2471	29	vol	vol	NOUN
ftr-394	2471	30	.	.	PUNCT
ftr-394	2471	31	8	8	NUM
ftr-394	2471	32	:	:	PUNCT
ftr-394	2471	33	si	si	X
ftr-394	2471	34	partisan	partisan	ADJ
ftr-394	2471	35	comments	comment	NOUN
ftr-394	2471	36	in	in	ADP
ftr-394	2471	37	official	official	ADJ
ftr-394	2471	38	organization	organization	NOUN
ftr-394	2471	39	publications	publication	NOUN
ftr-394	2471	40	or	or	CCONJ
ftr-394	2471	41	at	at	ADP
ftr-394	2471	42	official	official	ADJ
ftr-394	2471	43	functions	function	NOUN
ftr-394	2471	44	of	of	ADP
ftr-394	2471	45	the	the	DET
ftr-394	2471	46	organization	organization	NOUN
ftr-394	2471	47	.	.	PUNCT
ftr-394	2472	1	7	7	X
ftr-394	2472	2	.	.	X
ftr-394	2472	3	just	just	ADV
ftr-394	2472	4	like	like	ADP
ftr-394	2472	5	the	the	DET
ftr-394	2472	6	seventeen	seventeen	NUM
ftr-394	2472	7	-	-	PUNCT
ftr-394	2472	8	year	year	NOUN
ftr-394	2472	9	cicada	cicada	NOUN
ftr-394	2472	10	.	.	PUNCT
ftr-394	2473	1	rev	rev	PROPN
ftr-394	2473	2	.	.	PROPN
ftr-394	2473	3	proc	proc	PROPN
ftr-394	2473	4	.	.	PUNCT
ftr-394	2474	1	2007	2007	NUM
ftr-394	2474	2	-	-	SYM
ftr-394	2474	3	52	52	NUM
ftr-394	2474	4	,	,	PUNCT
ftr-394	2474	5	2007	2007	NUM
ftr-394	2474	6	-	-	SYM
ftr-394	2474	7	30	30	NUM
ftr-394	2474	8	i.r.b	i.r.b	NOUN
ftr-394	2474	9	.	.	PUNCT
ftr-394	2475	1	222	222	NUM
ftr-394	2475	2	(	(	PUNCT
ftr-394	2475	3	7/23/07	7/23/07	PROPN
ftr-394	2475	4	)	)	PUNCT
ftr-394	2475	5	,	,	PUNCT
ftr-394	2475	6	superseding	supersede	VERB
ftr-394	2475	7	rev	rev	PROPN
ftr-394	2475	8	.	.	PROPN
ftr-394	2475	9	proc	proc	PROPN
ftr-394	2475	10	.	.	PUNCT
ftr-394	2476	1	90	90	NUM
ftr-394	2476	2	-	-	SYM
ftr-394	2476	3	27	27	NUM
ftr-394	2476	4	,	,	PUNCT
ftr-394	2476	5	19901	19901	NUM
ftr-394	2476	6	c.b	c.b	PROPN
ftr-394	2476	7	.	.	PROPN
ftr-394	2476	8	514	514	NUM
ftr-394	2476	9	.	.	PUNCT
ftr-394	2477	1	the	the	DET
ftr-394	2477	2	irs	irs	PROPN
ftr-394	2477	3	published	publish	VERB
ftr-394	2477	4	an	an	DET
ftr-394	2477	5	update	update	NOUN
ftr-394	2477	6	of	of	ADP
ftr-394	2477	7	procedures	procedure	NOUN
ftr-394	2477	8	for	for	ADP
ftr-394	2477	9	requesting	request	VERB
ftr-394	2477	10	recognition	recognition	NOUN
ftr-394	2477	11	of	of	ADP
ftr-394	2477	12	tax	tax	NOUN
ftr-394	2477	13	-	-	PUNCT
ftr-394	2477	14	exempt	exempt	ADJ
ftr-394	2477	15	status	status	NOUN
ftr-394	2477	16	.	.	PUNCT
ftr-394	2478	1	8	8	NUM
ftr-394	2478	2	.	.	X
ftr-394	2478	3	reg-155929	reg-155929	NOUN
ftr-394	2478	4	-	-	PUNCT
ftr-394	2478	5	06	06	NUM
ftr-394	2478	6	;	;	PUNCT
ftr-394	2478	7	payout	payout	NOUN
ftr-394	2478	8	requirements	requirement	NOUN
ftr-394	2478	9	for	for	ADP
ftr-394	2478	10	type	type	NOUN
ftr-394	2478	11	iii	iii	NUM
ftr-394	2478	12	supporting	support	VERB
ftr-394	2478	13	organizations	organization	NOUN
ftr-394	2478	14	that	that	PRON
ftr-394	2478	15	are	be	AUX
ftr-394	2478	16	not	not	PART
ftr-394	2478	17	functionally	functionally	ADV
ftr-394	2478	18	integrated	integrate	VERB
ftr-394	2478	19	,	,	PUNCT
ftr-394	2478	20	72	72	NUM
ftr-394	2478	21	f.r	f.r	NOUN
ftr-394	2478	22	.	.	NOUN
ftr-394	2478	23	42335	42335	NUM
ftr-394	2478	24	(	(	PUNCT
ftr-394	2478	25	8/2/07	8/2/07	NUM
ftr-394	2478	26	)	)	PUNCT
ftr-394	2478	27	.	.	PUNCT
ftr-394	2479	1	this	this	DET
ftr-394	2479	2	document	document	NOUN
ftr-394	2479	3	provides	provide	VERB
ftr-394	2479	4	advance	advance	NOUN
ftr-394	2479	5	notice	notice	NOUN
ftr-394	2479	6	of	of	ADP
ftr-394	2479	7	rules	rule	NOUN
ftr-394	2479	8	that	that	PRON
ftr-394	2479	9	the	the	DET
ftr-394	2479	10	treasury	treasury	PROPN
ftr-394	2479	11	department	department	PROPN
ftr-394	2479	12	and	and	CCONJ
ftr-394	2479	13	the	the	DET
ftr-394	2479	14	irs	irs	PROPN
ftr-394	2479	15	anticipate	anticipate	VERB
ftr-394	2479	16	proposing	propose	VERB
ftr-394	2479	17	in	in	ADP
ftr-394	2479	18	a	a	DET
ftr-394	2479	19	notice	notice	NOUN
ftr-394	2479	20	of	of	ADP
ftr-394	2479	21	proposed	propose	VERB
ftr-394	2479	22	rulemaking	rulemaking	NOUN
ftr-394	2479	23	regarding	regard	VERB
ftr-394	2479	24	the	the	DET
ftr-394	2479	25	payout	payout	ADJ
ftr-394	2479	26	requirements	requirement	NOUN
ftr-394	2479	27	for	for	ADP
ftr-394	2479	28	type	type	NOUN
ftr-394	2479	29	iii	iii	NUM
ftr-394	2479	30	supporting	support	VERB
ftr-394	2479	31	organizations	organization	NOUN
ftr-394	2479	32	that	that	PRON
ftr-394	2479	33	are	be	AUX
ftr-394	2479	34	not	not	PART
ftr-394	2479	35	functionally	functionally	ADV
ftr-394	2479	36	integrated	integrate	VERB
ftr-394	2479	37	,	,	PUNCT
ftr-394	2479	38	the	the	DET
ftr-394	2479	39	criteria	criterion	NOUN
ftr-394	2479	40	for	for	ADP
ftr-394	2479	41	determining	determine	VERB
ftr-394	2479	42	whether	whether	SCONJ
ftr-394	2479	43	a	a	DET
ftr-394	2479	44	type	type	NOUN
ftr-394	2479	45	iii	iii	NOUN
ftr-394	2479	46	supporting	support	VERB
ftr-394	2479	47	organization	organization	NOUN
ftr-394	2479	48	is	be	AUX
ftr-394	2479	49	functionally	functionally	ADV
ftr-394	2479	50	integrated	integrate	VERB
ftr-394	2479	51	,	,	PUNCT
ftr-394	2479	52	the	the	DET
ftr-394	2479	53	modified	modify	VERB
ftr-394	2479	54	requirements	requirement	NOUN
ftr-394	2479	55	for	for	ADP
ftr-394	2479	56	type	type	NOUN
ftr-394	2479	57	iii	iii	NUM
ftr-394	2479	58	supporting	support	VERB
ftr-394	2479	59	organizations	organization	NOUN
ftr-394	2479	60	that	that	PRON
ftr-394	2479	61	are	be	AUX
ftr-394	2479	62	organized	organize	VERB
ftr-394	2479	63	as	as	ADP
ftr-394	2479	64	trusts	trust	NOUN
ftr-394	2479	65	,	,	PUNCT
ftr-394	2479	66	and	and	CCONJ
ftr-394	2479	67	the	the	DET
ftr-394	2479	68	requirements	requirement	NOUN
ftr-394	2479	69	regarding	regard	VERB
ftr-394	2479	70	the	the	DET
ftr-394	2479	71	type	type	NOUN
ftr-394	2479	72	of	of	ADP
ftr-394	2479	73	information	information	NOUN
ftr-394	2479	74	a	a	DET
ftr-394	2479	75	type	type	NOUN
ftr-394	2479	76	iii	iii	NOUN
ftr-394	2479	77	supporting	support	VERB
ftr-394	2479	78	organization	organization	NOUN
ftr-394	2479	79	must	must	AUX
ftr-394	2479	80	provide	provide	VERB
ftr-394	2479	81	to	to	ADP
ftr-394	2479	82	its	its	PRON
ftr-394	2479	83	supported	support	VERB
ftr-394	2479	84	organization(s	organization(s	NOUN
ftr-394	2479	85	)	)	PUNCT
ftr-394	2479	86	to	to	PART
ftr-394	2479	87	demonstrate	demonstrate	VERB
ftr-394	2479	88	that	that	SCONJ
ftr-394	2479	89	it	it	PRON
ftr-394	2479	90	is	be	AUX
ftr-394	2479	91	responsive	responsive	ADJ
ftr-394	2479	92	to	to	ADP
ftr-394	2479	93	its	its	PRON
ftr-394	2479	94	supported	support	VERB
ftr-394	2479	95	organization(s	organization(s	NOUN
ftr-394	2479	96	)	)	PUNCT
ftr-394	2479	97	.	.	PUNCT
ftr-394	2480	1	b.	b.	PROPN
ftr-394	2480	2	charitable	charitable	ADJ
ftr-394	2480	3	giving	give	VERB
ftr-394	2480	4	1	1	NUM
ftr-394	2480	5	.	.	PUNCT
ftr-394	2481	1	being	be	AUX
ftr-394	2481	2	a	a	DET
ftr-394	2481	3	tree	tree	NOUN
ftr-394	2481	4	-	-	PUNCT
ftr-394	2481	5	hugger	hugger	NOUN
ftr-394	2481	6	is	be	AUX
ftr-394	2481	7	good	good	ADJ
ftr-394	2481	8	for	for	ADP
ftr-394	2481	9	your	your	PRON
ftr-394	2481	10	tax	tax	NOUN
ftr-394	2481	11	health	health	NOUN
ftr-394	2481	12	.	.	PUNCT
ftr-394	2482	1	glass	glass	PROPN
ftr-394	2482	2	v.	v.	PROPN
ftr-394	2482	3	commissioner	commissioner	PROPN
ftr-394	2482	4	,	,	PUNCT
ftr-394	2482	5	471	471	NUM
ftr-394	2482	6	f.3d	f.3d	NUM
ftr-394	2482	7	698	698	NUM
ftr-394	2482	8	(	(	PUNCT
ftr-394	2482	9	6th	6th	ADJ
ftr-394	2482	10	cir	cir	NOUN
ftr-394	2482	11	.	.	PUNCT
ftr-394	2483	1	12/21/06	12/21/06	NUM
ftr-394	2483	2	)	)	PUNCT
ftr-394	2483	3	,	,	PUNCT
ftr-394	2483	4	aff’g	aff’g	VERB
ftr-394	2483	5	124	124	NUM
ftr-394	2483	6	t.c	t.c	PROPN
ftr-394	2483	7	.	.	PROPN
ftr-394	2483	8	258	258	NUM
ftr-394	2483	9	(	(	PUNCT
ftr-394	2483	10	5/25/05	5/25/05	NUM
ftr-394	2483	11	)	)	PUNCT
ftr-394	2483	12	,	,	PUNCT
ftr-394	2483	13	the	the	DET
ftr-394	2483	14	tax	tax	NOUN
ftr-394	2483	15	court	court	NOUN
ftr-394	2483	16	held	hold	VERB
ftr-394	2483	17	that	that	SCONJ
ftr-394	2483	18	the	the	DET
ftr-394	2483	19	contribution	contribution	NOUN
ftr-394	2483	20	of	of	ADP
ftr-394	2483	21	a	a	DET
ftr-394	2483	22	perpetual	perpetual	ADJ
ftr-394	2483	23	conservation	conservation	NOUN
ftr-394	2483	24	easement	easement	NOUN
ftr-394	2483	25	that	that	PRON
ftr-394	2483	26	restricted	restrict	VERB
ftr-394	2483	27	development	development	NOUN
ftr-394	2483	28	of	of	ADP
ftr-394	2483	29	certain	certain	ADJ
ftr-394	2483	30	portions	portion	NOUN
ftr-394	2483	31	of	of	ADP
ftr-394	2483	32	the	the	DET
ftr-394	2483	33	taxpayers	taxpayer	NOUN
ftr-394	2483	34	’	’	PART
ftr-394	2483	35	lakefront	lakefront	NOUN
ftr-394	2483	36	residential	residential	ADJ
ftr-394	2483	37	lot	lot	NOUN
ftr-394	2483	38	,	,	PUNCT
ftr-394	2483	39	but	but	CCONJ
ftr-394	2483	40	which	which	PRON
ftr-394	2483	41	did	do	AUX
ftr-394	2483	42	not	not	PART
ftr-394	2483	43	otherwise	otherwise	ADV
ftr-394	2483	44	affect	affect	VERB
ftr-394	2483	45	the	the	DET
ftr-394	2483	46	taxpayers	taxpayer	NOUN
ftr-394	2483	47	’	’	PART
ftr-394	2483	48	use	use	NOUN
ftr-394	2483	49	or	or	CCONJ
ftr-394	2483	50	enjoyment	enjoyment	NOUN
ftr-394	2483	51	of	of	ADP
ftr-394	2483	52	the	the	DET
ftr-394	2483	53	property	property	NOUN
ftr-394	2483	54	,	,	PUNCT
ftr-394	2483	55	was	be	AUX
ftr-394	2483	56	a	a	DET
ftr-394	2483	57	qualified	qualified	ADJ
ftr-394	2483	58	conservation	conservation	NOUN
ftr-394	2483	59	contribution	contribution	NOUN
ftr-394	2483	60	under	under	ADP
ftr-394	2483	61	§	§	PROPN
ftr-394	2483	62	170(h	170(h	PROPN
ftr-394	2483	63	)	)	PUNCT
ftr-394	2483	64	because	because	SCONJ
ftr-394	2483	65	it	it	PRON
ftr-394	2483	66	protected	protect	VERB
ftr-394	2483	67	a	a	DET
ftr-394	2483	68	relatively	relatively	ADV
ftr-394	2483	69	natural	natural	ADJ
ftr-394	2483	70	habitat	habitat	NOUN
ftr-394	2483	71	of	of	ADP
ftr-394	2483	72	specifically	specifically	ADV
ftr-394	2483	73	identified	identify	VERB
ftr-394	2483	74	wildlife	wildlife	NOUN
ftr-394	2483	75	,	,	PUNCT
ftr-394	2483	76	including	include	VERB
ftr-394	2483	77	bald	bald	ADJ
ftr-394	2483	78	eagles	eagle	NOUN
ftr-394	2483	79	,	,	PUNCT
ftr-394	2483	80	and	and	CCONJ
ftr-394	2483	81	plants	plant	NOUN
ftr-394	2483	82	.	.	PUNCT
ftr-394	2484	1	•	•	NUM
ftr-394	2484	2	the	the	DET
ftr-394	2484	3	sixth	sixth	ADJ
ftr-394	2484	4	circuit	circuit	NOUN
ftr-394	2484	5	held	hold	VERB
ftr-394	2484	6	that	that	SCONJ
ftr-394	2484	7	the	the	DET
ftr-394	2484	8	easements	easement	NOUN
ftr-394	2484	9	prohibited	prohibit	VERB
ftr-394	2484	10	any	any	DET
ftr-394	2484	11	activity	activity	NOUN
ftr-394	2484	12	or	or	CCONJ
ftr-394	2484	13	use	use	NOUN
ftr-394	2484	14	of	of	ADP
ftr-394	2484	15	the	the	DET
ftr-394	2484	16	encumbered	encumbered	ADJ
ftr-394	2484	17	property	property	NOUN
ftr-394	2484	18	that	that	PRON
ftr-394	2484	19	would	would	AUX
ftr-394	2484	20	undermine	undermine	VERB
ftr-394	2484	21	their	their	PRON
ftr-394	2484	22	stated	state	VERB
ftr-394	2484	23	conservation	conservation	NOUN
ftr-394	2484	24	purpose	purpose	NOUN
ftr-394	2484	25	,	,	PUNCT
ftr-394	2484	26	and	and	CCONJ
ftr-394	2484	27	the	the	DET
ftr-394	2484	28	reserved	reserved	ADJ
ftr-394	2484	29	rights	right	NOUN
ftr-394	2484	30	were	be	AUX
ftr-394	2484	31	carefully	carefully	ADV
ftr-394	2484	32	limited	limit	VERB
ftr-394	2484	33	so	so	SCONJ
ftr-394	2484	34	as	as	SCONJ
ftr-394	2484	35	to	to	PART
ftr-394	2484	36	ensure	ensure	VERB
ftr-394	2484	37	that	that	SCONJ
ftr-394	2484	38	the	the	DET
ftr-394	2484	39	identified	identify	VERB
ftr-394	2484	40	plant	plant	NOUN
ftr-394	2484	41	and	and	CCONJ
ftr-394	2484	42	wildlife	wildlife	NOUN
ftr-394	2484	43	habitats	habitat	NOUN
ftr-394	2484	44	on	on	ADP
ftr-394	2484	45	the	the	DET
ftr-394	2484	46	encumbered	encumber	VERB
ftr-394	2484	47	property	property	NOUN
ftr-394	2484	48	continued	continue	VERB
ftr-394	2484	49	to	to	PART
ftr-394	2484	50	be	be	AUX
ftr-394	2484	51	protected	protect	VERB
ftr-394	2484	52	.	.	PUNCT
ftr-394	2485	1	2	2	X
ftr-394	2485	2	.	.	X
ftr-394	2485	3	the	the	DET
ftr-394	2485	4	pension	pension	NOUN
ftr-394	2485	5	protection	protection	NOUN
ftr-394	2485	6	act	act	PROPN
ftr-394	2485	7	makes	make	VERB
ftr-394	2485	8	the	the	DET
ftr-394	2485	9	following	follow	VERB
ftr-394	2485	10	changes	change	NOUN
ftr-394	2485	11	to	to	ADP
ftr-394	2485	12	rules	rule	NOUN
ftr-394	2485	13	governing	govern	VERB
ftr-394	2485	14	charitable	charitable	ADJ
ftr-394	2485	15	contributions	contribution	NOUN
ftr-394	2485	16	:	:	PUNCT
ftr-394	2485	17	a.	a.	NOUN
ftr-394	2485	18	those	those	DET
ftr-394	2485	19	$	$	SYM
ftr-394	2485	20	20	20	NUM
ftr-394	2485	21	bills	bill	NOUN
ftr-394	2485	22	placed	place	VERB
ftr-394	2485	23	in	in	ADP
ftr-394	2485	24	the	the	DET
ftr-394	2485	25	collection	collection	NOUN
ftr-394	2485	26	plate	plate	NOUN
ftr-394	2485	27	each	each	DET
ftr-394	2485	28	week	week	NOUN
ftr-394	2485	29	will	will	AUX
ftr-394	2485	30	no	no	ADV
ftr-394	2485	31	longer	long	ADV
ftr-394	2485	32	be	be	AUX
ftr-394	2485	33	deductible	deductible	ADJ
ftr-394	2485	34	without	without	ADP
ftr-394	2485	35	a	a	DET
ftr-394	2485	36	receipt	receipt	NOUN
ftr-394	2485	37	.	.	PUNCT
ftr-394	2486	1	pension	pension	NOUN
ftr-394	2486	2	protection	protection	PROPN
ftr-394	2486	3	act	act	PROPN
ftr-394	2486	4	§	§	PROPN
ftr-394	2486	5	1217	1217	NUM
ftr-394	2486	6	adds	add	VERB
ftr-394	2486	7	new	new	ADJ
ftr-394	2486	8	code	code	NOUN
ftr-394	2486	9	§	§	PROPN
ftr-394	2486	10	170(f)(17	170(f)(17	NUM
ftr-394	2486	11	)	)	PUNCT
ftr-394	2486	12	to	to	PART
ftr-394	2486	13	deny	deny	VERB
ftr-394	2486	14	deductions	deduction	NOUN
ftr-394	2486	15	for	for	ADP
ftr-394	2486	16	2008	2008	NUM
ftr-394	2486	17	]	]	PUNCT
ftr-394	2486	18	recent	recent	ADJ
ftr-394	2486	19	developments	development	NOUN
ftr-394	2486	20	in	in	ADP
ftr-394	2486	21	federal	federal	ADJ
ftr-394	2486	22	income	income	NOUN
ftr-394	2486	23	taxation	taxation	NOUN
ftr-394	2486	24	833	833	NUM
ftr-394	2486	25	monetary	monetary	ADJ
ftr-394	2486	26	gifts	gift	NOUN
ftr-394	2486	27	unless	unless	SCONJ
ftr-394	2486	28	the	the	DET
ftr-394	2486	29	donor	donor	NOUN
ftr-394	2486	30	has	have	VERB
ftr-394	2486	31	a	a	DET
ftr-394	2486	32	bank	bank	NOUN
ftr-394	2486	33	record	record	NOUN
ftr-394	2486	34	or	or	CCONJ
ftr-394	2486	35	a	a	DET
ftr-394	2486	36	receipt	receipt	NOUN
ftr-394	2486	37	showing	show	VERB
ftr-394	2486	38	the	the	DET
ftr-394	2486	39	name	name	NOUN
ftr-394	2486	40	of	of	ADP
ftr-394	2486	41	the	the	DET
ftr-394	2486	42	donee	donee	NOUN
ftr-394	2486	43	organization	organization	NOUN
ftr-394	2486	44	,	,	PUNCT
ftr-394	2486	45	the	the	DET
ftr-394	2486	46	date	date	NOUN
ftr-394	2486	47	of	of	ADP
ftr-394	2486	48	the	the	DET
ftr-394	2486	49	contribution	contribution	NOUN
ftr-394	2486	50	,	,	PUNCT
ftr-394	2486	51	and	and	CCONJ
ftr-394	2486	52	the	the	DET
ftr-394	2486	53	amount	amount	NOUN
ftr-394	2486	54	of	of	ADP
ftr-394	2486	55	the	the	DET
ftr-394	2486	56	contribution	contribution	NOUN
ftr-394	2486	57	.	.	PUNCT
ftr-394	2487	1	this	this	DET
ftr-394	2487	2	provision	provision	NOUN
ftr-394	2487	3	is	be	AUX
ftr-394	2487	4	effective	effective	ADJ
ftr-394	2487	5	in	in	ADP
ftr-394	2487	6	2007	2007	NUM
ftr-394	2487	7	.	.	PUNCT
ftr-394	2488	1	(	(	PUNCT
ftr-394	2488	2	1	1	X
ftr-394	2488	3	)	)	PUNCT
ftr-394	2488	4	notice	notice	VERB
ftr-394	2488	5	2006	2006	NUM
ftr-394	2488	6	-	-	SYM
ftr-394	2488	7	110	110	NUM
ftr-394	2488	8	,	,	PUNCT
ftr-394	2488	9	2006	2006	NUM
ftr-394	2488	10	-	-	SYM
ftr-394	2488	11	51	51	NUM
ftr-394	2488	12	i.r.b	i.r.b	NOUN
ftr-394	2488	13	.	.	PUNCT
ftr-394	2489	1	1127	1127	NUM
ftr-394	2489	2	(	(	PUNCT
ftr-394	2489	3	12/18/06	12/18/06	NUM
ftr-394	2489	4	)	)	PUNCT
ftr-394	2489	5	.	.	PUNCT
ftr-394	2490	1	a	a	DET
ftr-394	2490	2	contribution	contribution	NOUN
ftr-394	2490	3	made	make	VERB
ftr-394	2490	4	by	by	ADP
ftr-394	2490	5	payroll	payroll	NOUN
ftr-394	2490	6	deduction	deduction	NOUN
ftr-394	2490	7	can	can	AUX
ftr-394	2490	8	be	be	AUX
ftr-394	2490	9	substantiated	substantiate	VERB
ftr-394	2490	10	by	by	ADP
ftr-394	2490	11	:	:	PUNCT
ftr-394	2490	12	(	(	PUNCT
ftr-394	2490	13	1	1	X
ftr-394	2490	14	)	)	PUNCT
ftr-394	2490	15	a	a	DET
ftr-394	2490	16	pay	pay	NOUN
ftr-394	2490	17	stub	stub	NOUN
ftr-394	2490	18	,	,	PUNCT
ftr-394	2490	19	form	form	NOUN
ftr-394	2490	20	w-2	w-2	NOUN
ftr-394	2490	21	,	,	PUNCT
ftr-394	2490	22	or	or	CCONJ
ftr-394	2490	23	other	other	ADJ
ftr-394	2490	24	document	document	NOUN
ftr-394	2490	25	furnished	furnish	VERB
ftr-394	2490	26	by	by	ADP
ftr-394	2490	27	the	the	DET
ftr-394	2490	28	employer	employer	NOUN
ftr-394	2490	29	that	that	PRON
ftr-394	2490	30	sets	set	VERB
ftr-394	2490	31	forth	forth	ADP
ftr-394	2490	32	the	the	DET
ftr-394	2490	33	amount	amount	NOUN
ftr-394	2490	34	withheld	withhold	VERB
ftr-394	2490	35	during	during	ADP
ftr-394	2490	36	a	a	DET
ftr-394	2490	37	taxable	taxable	ADJ
ftr-394	2490	38	year	year	NOUN
ftr-394	2490	39	by	by	ADP
ftr-394	2490	40	the	the	DET
ftr-394	2490	41	employer	employer	NOUN
ftr-394	2490	42	for	for	ADP
ftr-394	2490	43	the	the	DET
ftr-394	2490	44	purpose	purpose	NOUN
ftr-394	2490	45	of	of	ADP
ftr-394	2490	46	payment	payment	NOUN
ftr-394	2490	47	to	to	ADP
ftr-394	2490	48	a	a	DET
ftr-394	2490	49	donee	donee	NOUN
ftr-394	2490	50	organization	organization	NOUN
ftr-394	2490	51	,	,	PUNCT
ftr-394	2490	52	together	together	ADV
ftr-394	2490	53	with	with	ADP
ftr-394	2490	54	(	(	PUNCT
ftr-394	2490	55	2	2	X
ftr-394	2490	56	)	)	PUNCT
ftr-394	2490	57	a	a	DET
ftr-394	2490	58	pledge	pledge	NOUN
ftr-394	2490	59	card	card	NOUN
ftr-394	2490	60	or	or	CCONJ
ftr-394	2490	61	other	other	ADJ
ftr-394	2490	62	document	document	NOUN
ftr-394	2490	63	prepared	prepare	VERB
ftr-394	2490	64	by	by	ADP
ftr-394	2490	65	or	or	CCONJ
ftr-394	2490	66	at	at	ADP
ftr-394	2490	67	the	the	DET
ftr-394	2490	68	direction	direction	NOUN
ftr-394	2490	69	of	of	ADP
ftr-394	2490	70	the	the	DET
ftr-394	2490	71	donee	donee	NOUN
ftr-394	2490	72	organization	organization	NOUN
ftr-394	2490	73	that	that	PRON
ftr-394	2490	74	shows	show	VERB
ftr-394	2490	75	the	the	DET
ftr-394	2490	76	name	name	NOUN
ftr-394	2490	77	of	of	ADP
ftr-394	2490	78	the	the	DET
ftr-394	2490	79	donee	donee	NOUN
ftr-394	2490	80	organization	organization	NOUN
ftr-394	2490	81	.	.	PUNCT
ftr-394	2491	1	b.	b.	PROPN
ftr-394	2491	2	pension	pension	PROPN
ftr-394	2491	3	protection	protection	PROPN
ftr-394	2491	4	act	act	PROPN
ftr-394	2491	5	§	§	PROPN
ftr-394	2491	6	1219	1219	NUM
ftr-394	2491	7	adds	add	VERB
ftr-394	2491	8	new	new	ADJ
ftr-394	2491	9	code	code	NOUN
ftr-394	2491	10	§	§	PROPN
ftr-394	2491	11	§	§	PROPN
ftr-394	2491	12	170(f)(11)(e	170(f)(11)(e	NUM
ftr-394	2491	13	)	)	PUNCT
ftr-394	2491	14	and	and	CCONJ
ftr-394	2491	15	6695a	6695a	NUM
ftr-394	2491	16	and	and	CCONJ
ftr-394	2491	17	amends	amend	VERB
ftr-394	2491	18	code	code	PROPN
ftr-394	2491	19	§	§	PROPN
ftr-394	2491	20	§	§	PROPN
ftr-394	2491	21	6662	6662	NUM
ftr-394	2491	22	,	,	PUNCT
ftr-394	2491	23	6664	6664	NUM
ftr-394	2491	24	and	and	CCONJ
ftr-394	2491	25	6696	6696	NUM
ftr-394	2491	26	to	to	PART
ftr-394	2491	27	provide	provide	VERB
ftr-394	2491	28	more	more	ADJ
ftr-394	2491	29	oversight	oversight	NOUN
ftr-394	2491	30	of	of	ADP
ftr-394	2491	31	appraisers	appraiser	NOUN
ftr-394	2491	32	,	,	PUNCT
ftr-394	2491	33	as	as	ADV
ftr-394	2491	34	well	well	ADV
ftr-394	2491	35	as	as	ADP
ftr-394	2491	36	impose	impose	VERB
ftr-394	2491	37	stricter	strict	ADJ
ftr-394	2491	38	penalties	penalty	NOUN
ftr-394	2491	39	on	on	ADP
ftr-394	2491	40	both	both	DET
ftr-394	2491	41	appraisers	appraiser	NOUN
ftr-394	2491	42	and	and	CCONJ
ftr-394	2491	43	taxpayers	taxpayer	NOUN
ftr-394	2491	44	.	.	PUNCT
ftr-394	2492	1	(	(	PUNCT
ftr-394	2492	2	1	1	X
ftr-394	2492	3	)	)	PUNCT
ftr-394	2492	4	notice	notice	VERB
ftr-394	2492	5	2006	2006	NUM
ftr-394	2492	6	-	-	SYM
ftr-394	2492	7	96	96	NUM
ftr-394	2492	8	,	,	PUNCT
ftr-394	2492	9	2006	2006	NUM
ftr-394	2492	10	-	-	SYM
ftr-394	2492	11	46	46	NUM
ftr-394	2492	12	i.r.b	i.r.b	NOUN
ftr-394	2492	13	.	.	PUNCT
ftr-394	2493	1	902	902	NUM
ftr-394	2493	2	(	(	PUNCT
ftr-394	2493	3	11/13/06	11/13/06	NUM
ftr-394	2493	4	)	)	PUNCT
ftr-394	2493	5	.	.	PUNCT
ftr-394	2494	1	this	this	DET
ftr-394	2494	2	notice	notice	NOUN
ftr-394	2494	3	provides	provide	VERB
ftr-394	2494	4	transitional	transitional	ADJ
ftr-394	2494	5	guidance	guidance	NOUN
ftr-394	2494	6	relating	relate	VERB
ftr-394	2494	7	to	to	ADP
ftr-394	2494	8	the	the	DET
ftr-394	2494	9	new	new	ADJ
ftr-394	2494	10	definitions	definition	NOUN
ftr-394	2494	11	of	of	ADP
ftr-394	2494	12	“	"	PUNCT
ftr-394	2494	13	qualified	qualified	ADJ
ftr-394	2494	14	appraisal	appraisal	NOUN
ftr-394	2494	15	”	"	PUNCT
ftr-394	2494	16	and	and	CCONJ
ftr-394	2494	17	“	"	PUNCT
ftr-394	2494	18	qualified	qualified	ADJ
ftr-394	2494	19	appraiser	appraiser	NOUN
ftr-394	2494	20	”	"	PUNCT
ftr-394	2494	21	in	in	ADP
ftr-394	2494	22	§	§	PROPN
ftr-394	2494	23	§	§	PROPN
ftr-394	2494	24	170(f)(11)(e	170(f)(11)(e	NUM
ftr-394	2494	25	)	)	PUNCT
ftr-394	2494	26	and	and	CCONJ
ftr-394	2494	27	6695a	6695a	NUM
ftr-394	2494	28	regarding	regard	VERB
ftr-394	2494	29	substantial	substantial	ADJ
ftr-394	2494	30	or	or	CCONJ
ftr-394	2494	31	gross	gross	ADJ
ftr-394	2494	32	valuation	valuation	NOUN
ftr-394	2494	33	misstatements	misstatement	NOUN
ftr-394	2494	34	,	,	PUNCT
ftr-394	2494	35	as	as	SCONJ
ftr-394	2494	36	added	add	VERB
ftr-394	2494	37	by	by	ADP
ftr-394	2494	38	§	§	PROPN
ftr-394	2494	39	1219	1219	NUM
ftr-394	2494	40	of	of	ADP
ftr-394	2494	41	the	the	DET
ftr-394	2494	42	pension	pension	NOUN
ftr-394	2494	43	protection	protection	NOUN
ftr-394	2494	44	act	act	NOUN
ftr-394	2494	45	of	of	ADP
ftr-394	2494	46	2006	2006	NUM
ftr-394	2494	47	.	.	PUNCT
ftr-394	2495	1	c.	c.	PROPN
ftr-394	2495	2	section	section	PROPN
ftr-394	2495	3	170(b)(1)(e	170(b)(1)(e	NUM
ftr-394	2495	4	)	)	PUNCT
ftr-394	2495	5	,	,	PUNCT
ftr-394	2495	6	enacted	enact	VERB
ftr-394	2495	7	in	in	ADP
ftr-394	2495	8	the	the	DET
ftr-394	2495	9	pension	pension	NOUN
ftr-394	2495	10	protection	protection	NOUN
ftr-394	2495	11	act	act	PROPN
ftr-394	2495	12	,	,	PUNCT
ftr-394	2495	13	expands	expand	VERB
ftr-394	2495	14	the	the	DET
ftr-394	2495	15	limitations	limitation	NOUN
ftr-394	2495	16	for	for	ADP
ftr-394	2495	17	contributions	contribution	NOUN
ftr-394	2495	18	of	of	ADP
ftr-394	2495	19	qualified	qualified	ADJ
ftr-394	2495	20	conservation	conservation	NOUN
ftr-394	2495	21	easements	easement	NOUN
ftr-394	2495	22	.	.	PUNCT
ftr-394	2496	1	(	(	PUNCT
ftr-394	2496	2	1	1	X
ftr-394	2496	3	)	)	PUNCT
ftr-394	2496	4	greener	green	ADJ
ftr-394	2496	5	got	get	VERB
ftr-394	2496	6	better	well	ADJ
ftr-394	2496	7	.	.	PUNCT
ftr-394	2497	1	questions	question	NOUN
ftr-394	2497	2	answered	answer	VERB
ftr-394	2497	3	regarding	regard	VERB
ftr-394	2497	4	contributions	contribution	NOUN
ftr-394	2497	5	of	of	ADP
ftr-394	2497	6	conservation	conservation	NOUN
ftr-394	2497	7	easements	easement	NOUN
ftr-394	2497	8	.	.	PUNCT
ftr-394	2498	1	notice	notice	VERB
ftr-394	2498	2	2007	2007	NUM
ftr-394	2498	3	-	-	SYM
ftr-394	2498	4	50	50	NUM
ftr-394	2498	5	,	,	PUNCT
ftr-394	2498	6	2007	2007	NUM
ftr-394	2498	7	-	-	SYM
ftr-394	2498	8	25	25	NUM
ftr-394	2498	9	i.r.b	i.r.b	NOUN
ftr-394	2498	10	.	.	PUNCT
ftr-394	2499	1	1430	1430	NUM
ftr-394	2499	2	(	(	PUNCT
ftr-394	2499	3	6/18/07	6/18/07	NUM
ftr-394	2499	4	)	)	PUNCT
ftr-394	2499	5	.	.	PUNCT
ftr-394	2500	1	normally	normally	ADV
ftr-394	2500	2	the	the	DET
ftr-394	2500	3	value	value	NOUN
ftr-394	2500	4	of	of	ADP
ftr-394	2500	5	contributions	contribution	NOUN
ftr-394	2500	6	of	of	ADP
ftr-394	2500	7	capital	capital	NOUN
ftr-394	2500	8	gain	gain	NOUN
ftr-394	2500	9	property	property	NOUN
ftr-394	2500	10	is	be	AUX
ftr-394	2500	11	limited	limit	VERB
ftr-394	2500	12	to	to	ADP
ftr-394	2500	13	30	30	NUM
ftr-394	2500	14	percent	percent	NOUN
ftr-394	2500	15	of	of	ADP
ftr-394	2500	16	the	the	DET
ftr-394	2500	17	taxpayer	taxpayer	NOUN
ftr-394	2500	18	’s	’s	PART
ftr-394	2500	19	adjusted	adjust	VERB
ftr-394	2500	20	gross	gross	ADJ
ftr-394	2500	21	income	income	NOUN
ftr-394	2500	22	.	.	PUNCT
ftr-394	2501	1	after	after	ADP
ftr-394	2501	2	2005	2005	NUM
ftr-394	2501	3	and	and	CCONJ
ftr-394	2501	4	before	before	ADP
ftr-394	2501	5	2008	2008	NUM
ftr-394	2501	6	,	,	PUNCT
ftr-394	2501	7	charitable	charitable	ADJ
ftr-394	2501	8	contribution	contribution	NOUN
ftr-394	2501	9	deductions	deduction	NOUN
ftr-394	2501	10	of	of	ADP
ftr-394	2501	11	the	the	DET
ftr-394	2501	12	value	value	NOUN
ftr-394	2501	13	of	of	ADP
ftr-394	2501	14	contributed	contribute	VERB
ftr-394	2501	15	qualified	qualified	ADJ
ftr-394	2501	16	conservation	conservation	NOUN
ftr-394	2501	17	easements	easement	NOUN
ftr-394	2501	18	are	be	AUX
ftr-394	2501	19	available	available	ADJ
ftr-394	2501	20	to	to	ADP
ftr-394	2501	21	the	the	DET
ftr-394	2501	22	extent	extent	NOUN
ftr-394	2501	23	of	of	ADP
ftr-394	2501	24	the	the	DET
ftr-394	2501	25	excess	excess	NOUN
ftr-394	2501	26	of	of	ADP
ftr-394	2501	27	50	50	NUM
ftr-394	2501	28	percent	percent	NOUN
ftr-394	2501	29	of	of	ADP
ftr-394	2501	30	adjusted	adjust	VERB
ftr-394	2501	31	gross	gross	ADJ
ftr-394	2501	32	income	income	NOUN
ftr-394	2501	33	over	over	ADP
ftr-394	2501	34	otherwise	otherwise	ADV
ftr-394	2501	35	allowable	allowable	ADJ
ftr-394	2501	36	charitable	charitable	ADJ
ftr-394	2501	37	contribution	contribution	NOUN
ftr-394	2501	38	deductions	deduction	NOUN
ftr-394	2501	39	.	.	PUNCT
ftr-394	2502	1	the	the	DET
ftr-394	2502	2	excess	excess	ADJ
ftr-394	2502	3	contribution	contribution	NOUN
ftr-394	2502	4	may	may	AUX
ftr-394	2502	5	be	be	AUX
ftr-394	2502	6	carried	carry	VERB
ftr-394	2502	7	forward	forward	ADV
ftr-394	2502	8	fifteen	fifteen	NUM
ftr-394	2502	9	years	year	NOUN
ftr-394	2502	10	.	.	PUNCT
ftr-394	2503	1	with	with	ADP
ftr-394	2503	2	respect	respect	NOUN
ftr-394	2503	3	to	to	ADP
ftr-394	2503	4	qualified	qualified	ADJ
ftr-394	2503	5	farmers	farmer	NOUN
ftr-394	2503	6	,	,	PUNCT
ftr-394	2503	7	the	the	DET
ftr-394	2503	8	contribution	contribution	NOUN
ftr-394	2503	9	limit	limit	NOUN
ftr-394	2503	10	is	be	AUX
ftr-394	2503	11	100	100	NUM
ftr-394	2503	12	percent	percent	NOUN
ftr-394	2503	13	of	of	ADP
ftr-394	2503	14	agi	agi	NOUN
ftr-394	2503	15	.	.	PUNCT
ftr-394	2504	1	the	the	DET
ftr-394	2504	2	notice	notice	NOUN
ftr-394	2504	3	explains	explain	VERB
ftr-394	2504	4	the	the	DET
ftr-394	2504	5	application	application	NOUN
ftr-394	2504	6	of	of	ADP
ftr-394	2504	7	these	these	DET
ftr-394	2504	8	limitations	limitation	NOUN
ftr-394	2504	9	.	.	PUNCT
ftr-394	2505	1	3	3	X
ftr-394	2505	2	.	.	X
ftr-394	2505	3	charitable	charitable	ADJ
ftr-394	2505	4	contributions	contribution	NOUN
ftr-394	2505	5	for	for	ADP
ftr-394	2505	6	donated	donated	ADJ
ftr-394	2505	7	clothing	clothing	NOUN
ftr-394	2505	8	were	be	AUX
ftr-394	2505	9	reduced	reduce	VERB
ftr-394	2505	10	from	from	ADP
ftr-394	2505	11	the	the	DET
ftr-394	2505	12	claimed	claim	VERB
ftr-394	2505	13	$	$	SYM
ftr-394	2505	14	49,000	49,000	NUM
ftr-394	2505	15	to	to	PART
ftr-394	2505	16	$	$	SYM
ftr-394	2505	17	9,000	9,000	NUM
ftr-394	2505	18	because	because	SCONJ
ftr-394	2505	19	she	she	PRON
ftr-394	2505	20	overestimated	overestimate	VERB
ftr-394	2505	21	the	the	DET
ftr-394	2505	22	value	value	NOUN
ftr-394	2505	23	of	of	ADP
ftr-394	2505	24	the	the	DET
ftr-394	2505	25	gently	gently	ADV
ftr-394	2505	26	-	-	PUNCT
ftr-394	2505	27	worn	wear	VERB
ftr-394	2505	28	designer	designer	NOUN
ftr-394	2505	29	clothing	clothing	NOUN
ftr-394	2505	30	she	she	PRON
ftr-394	2505	31	contributed	contribute	VERB
ftr-394	2505	32	.	.	PUNCT
ftr-394	2506	1	stamoulis	stamoulis	PROPN
ftr-394	2506	2	v.	v.	ADP
ftr-394	2506	3	commissioner	commissioner	PROPN
ftr-394	2506	4	,	,	PUNCT
ftr-394	2506	5	t.c	t.c	PROPN
ftr-394	2506	6	.	.	PROPN
ftr-394	2506	7	summ	summ	PROPN
ftr-394	2506	8	.	.	PUNCT
ftr-394	2507	1	op	op	NOUN
ftr-394	2507	2	.	.	PUNCT
ftr-394	2508	1	2007	2007	NUM
ftr-394	2508	2	-	-	SYM
ftr-394	2508	3	38	38	NUM
ftr-394	2508	4	(	(	PUNCT
ftr-394	2508	5	3/8/07	3/8/07	NUM
ftr-394	2508	6	)	)	PUNCT
ftr-394	2508	7	.	.	PUNCT
ftr-394	2509	1	a	a	DET
ftr-394	2509	2	goldman	goldman	NOUN
ftr-394	2509	3	sachs	sachs	PROPN
ftr-394	2509	4	investment	investment	NOUN
ftr-394	2509	5	banker	banker	NOUN
ftr-394	2509	6	with	with	ADP
ftr-394	2509	7	an	an	DET
ftr-394	2509	8	agi	agi	NOUN
ftr-394	2509	9	under	under	ADP
ftr-394	2509	10	$	$	SYM
ftr-394	2509	11	115,000	115,000	NUM
ftr-394	2509	12	834	834	NUM
ftr-394	2509	13	florida	florida	PROPN
ftr-394	2509	14	tax	tax	NOUN
ftr-394	2509	15	review	review	NOUN
ftr-394	2510	1	[	[	X
ftr-394	2510	2	vol	vol	NOUN
ftr-394	2510	3	.	.	PUNCT
ftr-394	2510	4	8	8	NUM
ftr-394	2510	5	:	:	PUNCT
ftr-394	2510	6	si	si	PROPN
ftr-394	2510	7	claimed	claim	VERB
ftr-394	2510	8	a	a	DET
ftr-394	2510	9	$	$	SYM
ftr-394	2510	10	55,764	55,764	NUM
ftr-394	2510	11	charitable	charitable	ADJ
ftr-394	2510	12	contribution	contribution	NOUN
ftr-394	2510	13	deduction	deduction	NOUN
ftr-394	2510	14	on	on	ADP
ftr-394	2510	15	her	her	PRON
ftr-394	2510	16	2002	2002	NUM
ftr-394	2510	17	federal	federal	ADJ
ftr-394	2510	18	income	income	NOUN
ftr-394	2510	19	tax	tax	NOUN
ftr-394	2510	20	return	return	NOUN
ftr-394	2510	21	.	.	PUNCT
ftr-394	2511	1	the	the	DET
ftr-394	2511	2	tax	tax	NOUN
ftr-394	2511	3	court	court	NOUN
ftr-394	2511	4	(	(	PUNCT
ftr-394	2511	5	special	special	ADJ
ftr-394	2511	6	trial	trial	NOUN
ftr-394	2511	7	judge	judge	NOUN
ftr-394	2511	8	carluzzo	carluzzo	PROPN
ftr-394	2511	9	)	)	PUNCT
ftr-394	2511	10	reduced	reduce	VERB
ftr-394	2511	11	the	the	DET
ftr-394	2511	12	amount	amount	NOUN
ftr-394	2511	13	claimed	claim	VERB
ftr-394	2511	14	for	for	ADP
ftr-394	2511	15	contributions	contribution	NOUN
ftr-394	2511	16	of	of	ADP
ftr-394	2511	17	designer	designer	NOUN
ftr-394	2511	18	clothing	clothing	NOUN
ftr-394	2511	19	from	from	ADP
ftr-394	2511	20	$	$	SYM
ftr-394	2511	21	49,000	49,000	NUM
ftr-394	2511	22	to	to	PART
ftr-394	2511	23	$	$	SYM
ftr-394	2511	24	9,000	9,000	NUM
ftr-394	2511	25	but	but	CCONJ
ftr-394	2511	26	did	do	AUX
ftr-394	2511	27	not	not	PART
ftr-394	2511	28	impose	impose	VERB
ftr-394	2511	29	the	the	DET
ftr-394	2511	30	negligence	negligence	NOUN
ftr-394	2511	31	penalty	penalty	NOUN
ftr-394	2511	32	for	for	ADP
ftr-394	2511	33	her	her	PRON
ftr-394	2511	34	overstatement	overstatement	NOUN
ftr-394	2511	35	of	of	ADP
ftr-394	2511	36	the	the	DET
ftr-394	2511	37	fair	fair	ADJ
ftr-394	2511	38	market	market	NOUN
ftr-394	2511	39	values	value	NOUN
ftr-394	2511	40	of	of	ADP
ftr-394	2511	41	the	the	DET
ftr-394	2511	42	donated	donate	VERB
ftr-394	2511	43	property	property	NOUN
ftr-394	2511	44	,	,	PUNCT
ftr-394	2511	45	because	because	SCONJ
ftr-394	2511	46	the	the	DET
ftr-394	2511	47	determination	determination	NOUN
ftr-394	2511	48	of	of	ADP
ftr-394	2511	49	the	the	DET
ftr-394	2511	50	fair	fair	ADJ
ftr-394	2511	51	market	market	NOUN
ftr-394	2511	52	value	value	NOUN
ftr-394	2511	53	of	of	ADP
ftr-394	2511	54	personal	personal	ADJ
ftr-394	2511	55	items	item	NOUN
ftr-394	2511	56	is	be	AUX
ftr-394	2511	57	“	"	PUNCT
ftr-394	2511	58	less	less	ADJ
ftr-394	2511	59	than	than	ADP
ftr-394	2511	60	an	an	DET
ftr-394	2511	61	exact	exact	ADJ
ftr-394	2511	62	science	science	NOUN
ftr-394	2511	63	.	.	PUNCT
ftr-394	2511	64	”	"	PUNCT
ftr-394	2512	1	•	•	NOUN
ftr-394	2512	2	in	in	ADP
ftr-394	2512	3	relation	relation	NOUN
ftr-394	2512	4	to	to	ADP
ftr-394	2512	5	the	the	DET
ftr-394	2512	6	values	value	NOUN
ftr-394	2512	7	claimed	claim	VERB
ftr-394	2512	8	by	by	ADP
ftr-394	2512	9	bill	bill	PROPN
ftr-394	2512	10	clinton	clinton	PROPN
ftr-394	2512	11	for	for	ADP
ftr-394	2512	12	his	his	PRON
ftr-394	2512	13	used	use	VERB
ftr-394	2512	14	underwear	underwear	NOUN
ftr-394	2512	15	,	,	PUNCT
ftr-394	2512	16	ms	ms	PROPN
ftr-394	2512	17	.	.	PROPN
ftr-394	2512	18	stamoulis	stamoulis	PROPN
ftr-394	2512	19	was	be	AUX
ftr-394	2512	20	conservative	conservative	ADJ
ftr-394	2512	21	.	.	PUNCT
ftr-394	2513	1	compare	compare	VERB
ftr-394	2513	2	the	the	DET
ftr-394	2513	3	size	size	NOUN
ftr-394	2513	4	of	of	ADP
ftr-394	2513	5	the	the	DET
ftr-394	2513	6	deduction	deduction	NOUN
ftr-394	2513	7	monica	monica	PROPN
ftr-394	2513	8	might	might	AUX
ftr-394	2513	9	have	have	AUX
ftr-394	2513	10	received	receive	VERB
ftr-394	2513	11	had	have	AUX
ftr-394	2513	12	she	she	PRON
ftr-394	2513	13	donated	donate	VERB
ftr-394	2513	14	her	her	PRON
ftr-394	2513	15	blue	blue	ADJ
ftr-394	2513	16	dress	dress	NOUN
ftr-394	2513	17	with	with	ADP
ftr-394	2513	18	white	white	ADJ
ftr-394	2513	19	polka	polka	ADJ
ftr-394	2513	20	dots	dot	NOUN
ftr-394	2513	21	.	.	PUNCT
ftr-394	2514	1	4	4	X
ftr-394	2514	2	.	.	X
ftr-394	2514	3	one	one	NUM
ftr-394	2514	4	of	of	ADP
ftr-394	2514	5	timothy	timothy	PROPN
ftr-394	2514	6	mcveigh	mcveigh	PROPN
ftr-394	2514	7	’s	’s	PART
ftr-394	2514	8	lawyers	lawyer	NOUN
ftr-394	2514	9	loses	lose	VERB
ftr-394	2514	10	again	again	ADV
ftr-394	2514	11	,	,	PUNCT
ftr-394	2514	12	but	but	CCONJ
ftr-394	2514	13	the	the	DET
ftr-394	2514	14	consequences	consequence	NOUN
ftr-394	2514	15	are	be	AUX
ftr-394	2514	16	not	not	PART
ftr-394	2514	17	as	as	ADV
ftr-394	2514	18	severe	severe	ADJ
ftr-394	2514	19	this	this	DET
ftr-394	2514	20	time	time	NOUN
ftr-394	2514	21	.	.	PUNCT
ftr-394	2515	1	jones	jones	PROPN
ftr-394	2515	2	v.	v.	PROPN
ftr-394	2515	3	commissioner	commissioner	PROPN
ftr-394	2515	4	,	,	PUNCT
ftr-394	2515	5	129	129	NUM
ftr-394	2515	6	t.c	t.c	PROPN
ftr-394	2515	7	.	.	PROPN
ftr-394	2515	8	1466	1466	NUM
ftr-394	2515	9	(	(	PUNCT
ftr-394	2515	10	11/1/07	11/1/07	NUM
ftr-394	2515	11	)	)	PUNCT
ftr-394	2515	12	.	.	PUNCT
ftr-394	2516	1	sherrel	sherrel	PROPN
ftr-394	2516	2	jones	jones	PROPN
ftr-394	2516	3	,	,	PUNCT
ftr-394	2516	4	one	one	NUM
ftr-394	2516	5	of	of	ADP
ftr-394	2516	6	timothy	timothy	PROPN
ftr-394	2516	7	mcveigh	mcveigh	PROPN
ftr-394	2516	8	’s	’s	PART
ftr-394	2516	9	lawyers	lawyer	NOUN
ftr-394	2516	10	in	in	ADP
ftr-394	2516	11	the	the	DET
ftr-394	2516	12	criminal	criminal	ADJ
ftr-394	2516	13	proceeding	proceeding	NOUN
ftr-394	2516	14	stemming	stem	VERB
ftr-394	2516	15	from	from	ADP
ftr-394	2516	16	the	the	DET
ftr-394	2516	17	oklahoma	oklahoma	PROPN
ftr-394	2516	18	city	city	PROPN
ftr-394	2516	19	federal	federal	PROPN
ftr-394	2516	20	building	building	PROPN
ftr-394	2516	21	bombing	bombing	NOUN
ftr-394	2516	22	,	,	PUNCT
ftr-394	2516	23	donated	donate	VERB
ftr-394	2516	24	to	to	ADP
ftr-394	2516	25	the	the	DET
ftr-394	2516	26	university	university	PROPN
ftr-394	2516	27	of	of	ADP
ftr-394	2516	28	texas	texas	PROPN
ftr-394	2516	29	copies	copy	NOUN
ftr-394	2516	30	of	of	ADP
ftr-394	2516	31	documents	document	NOUN
ftr-394	2516	32	received	receive	VERB
ftr-394	2516	33	by	by	ADP
ftr-394	2516	34	him	he	PRON
ftr-394	2516	35	from	from	ADP
ftr-394	2516	36	the	the	DET
ftr-394	2516	37	government	government	NOUN
ftr-394	2516	38	in	in	ADP
ftr-394	2516	39	the	the	DET
ftr-394	2516	40	course	course	NOUN
ftr-394	2516	41	of	of	ADP
ftr-394	2516	42	his	his	PRON
ftr-394	2516	43	representation	representation	NOUN
ftr-394	2516	44	of	of	ADP
ftr-394	2516	45	timothy	timothy	PROPN
ftr-394	2516	46	mcveigh	mcveigh	PROPN
ftr-394	2516	47	and	and	CCONJ
ftr-394	2516	48	claimed	claim	VERB
ftr-394	2516	49	a	a	DET
ftr-394	2516	50	charitable	charitable	ADJ
ftr-394	2516	51	contribution	contribution	NOUN
ftr-394	2516	52	deduction	deduction	NOUN
ftr-394	2516	53	for	for	ADP
ftr-394	2516	54	the	the	DET
ftr-394	2516	55	appraised	appraise	VERB
ftr-394	2516	56	value	value	NOUN
ftr-394	2516	57	.	.	PUNCT
ftr-394	2517	1	judge	judge	PROPN
ftr-394	2517	2	cohen	cohen	PROPN
ftr-394	2517	3	upheld	uphold	VERB
ftr-394	2517	4	the	the	DET
ftr-394	2517	5	irs	irs	PROPN
ftr-394	2517	6	’s	’s	PART
ftr-394	2517	7	disallowance	disallowance	NOUN
ftr-394	2517	8	of	of	ADP
ftr-394	2517	9	any	any	DET
ftr-394	2517	10	deduction	deduction	NOUN
ftr-394	2517	11	on	on	ADP
ftr-394	2517	12	the	the	DET
ftr-394	2517	13	ground	ground	NOUN
ftr-394	2517	14	that	that	SCONJ
ftr-394	2517	15	under	under	ADP
ftr-394	2517	16	the	the	DET
ftr-394	2517	17	relevant	relevant	ADJ
ftr-394	2517	18	state	state	NOUN
ftr-394	2517	19	law	law	NOUN
ftr-394	2517	20	(	(	PUNCT
ftr-394	2517	21	oklahoma	oklahoma	PROPN
ftr-394	2517	22	)	)	PUNCT
ftr-394	2517	23	,	,	PUNCT
ftr-394	2517	24	the	the	DET
ftr-394	2517	25	materials	material	NOUN
ftr-394	2517	26	were	be	AUX
ftr-394	2517	27	not	not	PART
ftr-394	2517	28	attorney	attorney	NOUN
ftr-394	2517	29	work	work	NOUN
ftr-394	2517	30	product	product	NOUN
ftr-394	2517	31	and	and	CCONJ
ftr-394	2517	32	not	not	PART
ftr-394	2517	33	being	be	AUX
ftr-394	2517	34	attorney	attorney	NOUN
ftr-394	2517	35	work	work	NOUN
ftr-394	2517	36	product	product	NOUN
ftr-394	2517	37	,	,	PUNCT
ftr-394	2517	38	the	the	DET
ftr-394	2517	39	client	client	NOUN
ftr-394	2517	40	,	,	PUNCT
ftr-394	2517	41	not	not	PART
ftr-394	2517	42	the	the	DET
ftr-394	2517	43	lawyer	lawyer	NOUN
ftr-394	2517	44	,	,	PUNCT
ftr-394	2517	45	was	be	AUX
ftr-394	2517	46	the	the	DET
ftr-394	2517	47	owner	owner	NOUN
ftr-394	2517	48	of	of	ADP
ftr-394	2517	49	the	the	DET
ftr-394	2517	50	materials	material	NOUN
ftr-394	2517	51	in	in	ADP
ftr-394	2517	52	the	the	DET
ftr-394	2517	53	case	case	NOUN
ftr-394	2517	54	file	file	NOUN
ftr-394	2517	55	.	.	PUNCT
ftr-394	2518	1	because	because	SCONJ
ftr-394	2518	2	the	the	DET
ftr-394	2518	3	taxpayer	taxpayer	NOUN
ftr-394	2518	4	“	"	PUNCT
ftr-394	2518	5	was	be	AUX
ftr-394	2518	6	not	not	PART
ftr-394	2518	7	the	the	DET
ftr-394	2518	8	legal	legal	ADJ
ftr-394	2518	9	owner	owner	NOUN
ftr-394	2518	10	of	of	ADP
ftr-394	2518	11	the	the	DET
ftr-394	2518	12	materials	material	NOUN
ftr-394	2518	13	,	,	PUNCT
ftr-394	2518	14	he	he	PRON
ftr-394	2518	15	was	be	AUX
ftr-394	2518	16	not	not	PART
ftr-394	2518	17	legally	legally	ADV
ftr-394	2518	18	capable	capable	ADJ
ftr-394	2518	19	of	of	ADP
ftr-394	2518	20	divesting	divest	VERB
ftr-394	2518	21	himself	himself	PRON
ftr-394	2518	22	of	of	ADP
ftr-394	2518	23	the	the	DET
ftr-394	2518	24	burdens	burden	NOUN
ftr-394	2518	25	and	and	CCONJ
ftr-394	2518	26	benefits	benefit	NOUN
ftr-394	2518	27	of	of	ADP
ftr-394	2518	28	ownership	ownership	NOUN
ftr-394	2518	29	or	or	CCONJ
ftr-394	2518	30	effecting	effect	VERB
ftr-394	2518	31	a	a	DET
ftr-394	2518	32	valid	valid	ADJ
ftr-394	2518	33	gift	gift	NOUN
ftr-394	2518	34	of	of	ADP
ftr-394	2518	35	the	the	DET
ftr-394	2518	36	materials	material	NOUN
ftr-394	2518	37	.	.	PUNCT
ftr-394	2518	38	”	"	PUNCT
ftr-394	2519	1	alternatively	alternatively	ADV
ftr-394	2519	2	,	,	PUNCT
ftr-394	2519	3	even	even	ADV
ftr-394	2519	4	if	if	SCONJ
ftr-394	2519	5	the	the	DET
ftr-394	2519	6	material	material	NOUN
ftr-394	2519	7	in	in	ADP
ftr-394	2519	8	the	the	DET
ftr-394	2519	9	file	file	NOUN
ftr-394	2519	10	was	be	AUX
ftr-394	2519	11	attorney	attorney	NOUN
ftr-394	2519	12	work	work	NOUN
ftr-394	2519	13	product	product	NOUN
ftr-394	2519	14	,	,	PUNCT
ftr-394	2519	15	by	by	ADP
ftr-394	2519	16	virtue	virtue	NOUN
ftr-394	2519	17	of	of	ADP
ftr-394	2519	18	§	§	PROPN
ftr-394	2519	19	1221(a)(3	1221(a)(3	NUM
ftr-394	2519	20	)	)	PUNCT
ftr-394	2519	21	it	it	PRON
ftr-394	2519	22	was	be	AUX
ftr-394	2519	23	an	an	DET
ftr-394	2519	24	ordinary	ordinary	ADJ
ftr-394	2519	25	income	income	NOUN
ftr-394	2519	26	asset	asset	NOUN
ftr-394	2519	27	,	,	PUNCT
ftr-394	2519	28	and	and	CCONJ
ftr-394	2519	29	thus	thus	ADV
ftr-394	2519	30	under	under	ADP
ftr-394	2519	31	§	§	PROPN
ftr-394	2519	32	170(e)(1)(a	170(e)(1)(a	NUM
ftr-394	2519	33	)	)	PUNCT
ftr-394	2519	34	the	the	DET
ftr-394	2519	35	deduction	deduction	NOUN
ftr-394	2519	36	was	be	AUX
ftr-394	2519	37	limited	limit	VERB
ftr-394	2519	38	to	to	ADP
ftr-394	2519	39	basis	basis	NOUN
ftr-394	2519	40	,	,	PUNCT
ftr-394	2519	41	which	which	PRON
ftr-394	2519	42	was	be	AUX
ftr-394	2519	43	zero	zero	NUM
ftr-394	2519	44	.	.	PUNCT
ftr-394	2520	1	x.	x.	NOUN
ftr-394	2520	2	tax	tax	NOUN
ftr-394	2520	3	procedure	procedure	NOUN
ftr-394	2520	4	a.	a.	NOUN
ftr-394	2520	5	interest	interest	NOUN
ftr-394	2520	6	,	,	PUNCT
ftr-394	2520	7	penalties	penalty	NOUN
ftr-394	2520	8	and	and	CCONJ
ftr-394	2520	9	prosecutions	prosecution	NOUN
ftr-394	2520	10	1	1	NUM
ftr-394	2520	11	.	.	PUNCT
ftr-394	2521	1	“	"	PUNCT
ftr-394	2521	2	too	too	ADV
ftr-394	2521	3	good	good	ADJ
ftr-394	2521	4	to	to	PART
ftr-394	2521	5	be	be	AUX
ftr-394	2521	6	true	true	ADJ
ftr-394	2521	7	?	?	PUNCT
ftr-394	2521	8	”	"	PUNCT
ftr-394	2521	9	common	common	ADJ
ftr-394	2521	10	frivolous	frivolous	ADJ
ftr-394	2521	11	positions	position	NOUN
ftr-394	2521	12	that	that	PRON
ftr-394	2521	13	can	can	AUX
ftr-394	2521	14	result	result	VERB
ftr-394	2521	15	in	in	ADP
ftr-394	2521	16	frivolous	frivolous	ADJ
ftr-394	2521	17	return	return	NOUN
ftr-394	2521	18	penalties	penalty	NOUN
ftr-394	2521	19	,	,	PUNCT
ftr-394	2521	20	§	§	PROPN
ftr-394	2521	21	6662	6662	NUM
ftr-394	2521	22	penalties	penalty	NOUN
ftr-394	2521	23	,	,	PUNCT
ftr-394	2521	24	or	or	CCONJ
ftr-394	2521	25	civil	civil	ADJ
ftr-394	2521	26	fraud	fraud	NOUN
ftr-394	2521	27	penalties	penalty	NOUN
ftr-394	2521	28	.	.	PUNCT
ftr-394	2522	1	rev	rev	PROPN
ftr-394	2522	2	.	.	PROPN
ftr-394	2522	3	rul	rul	PROPN
ftr-394	2522	4	.	.	PUNCT
ftr-394	2523	1	2007	2007	NUM
ftr-394	2523	2	-	-	SYM
ftr-394	2523	3	19	19	NUM
ftr-394	2523	4	,	,	PUNCT
ftr-394	2523	5	2007	2007	NUM
ftr-394	2523	6	-	-	SYM
ftr-394	2523	7	14	14	NUM
ftr-394	2523	8	i.r.b	i.r.b	NOUN
ftr-394	2523	9	.	.	PUNCT
ftr-394	2524	1	843	843	NUM
ftr-394	2524	2	(	(	PUNCT
ftr-394	2524	3	4/2/07	4/2/07	NUM
ftr-394	2524	4	)	)	PUNCT
ftr-394	2524	5	(	(	PUNCT
ftr-394	2524	6	claiming	claim	VERB
ftr-394	2524	7	that	that	SCONJ
ftr-394	2524	8	wages	wage	NOUN
ftr-394	2524	9	are	be	AUX
ftr-394	2524	10	not	not	PART
ftr-394	2524	11	taxable	taxable	ADJ
ftr-394	2524	12	income	income	NOUN
ftr-394	2524	13	)	)	PUNCT
ftr-394	2524	14	;	;	PUNCT
ftr-394	2524	15	rev	rev	PROPN
ftr-394	2524	16	.	.	PROPN
ftr-394	2525	1	rul	rul	PROPN
ftr-394	2525	2	.	.	PUNCT
ftr-394	2525	3	2007	2007	NUM
ftr-394	2525	4	-	-	SYM
ftr-394	2525	5	20	20	NUM
ftr-394	2525	6	,	,	PUNCT
ftr-394	2525	7	2007	2007	NUM
ftr-394	2525	8	-	-	SYM
ftr-394	2525	9	14	14	NUM
ftr-394	2525	10	i.r.b	i.r.b	NOUN
ftr-394	2525	11	.	.	PUNCT
ftr-394	2526	1	863	863	NUM
ftr-394	2526	2	(	(	PUNCT
ftr-394	2526	3	4/2/07	4/2/07	NUM
ftr-394	2526	4	)	)	PUNCT
ftr-394	2526	5	(	(	PUNCT
ftr-394	2526	6	claiming	claim	VERB
ftr-394	2526	7	that	that	SCONJ
ftr-394	2526	8	complying	comply	VERB
ftr-394	2526	9	with	with	ADP
ftr-394	2526	10	the	the	DET
ftr-394	2526	11	internal	internal	ADJ
ftr-394	2526	12	revenue	revenue	NOUN
ftr-394	2526	13	laws	law	NOUN
ftr-394	2526	14	is	be	AUX
ftr-394	2526	15	voluntary	voluntary	ADJ
ftr-394	2526	16	and	and	CCONJ
ftr-394	2526	17	that	that	SCONJ
ftr-394	2526	18	taxpayers	taxpayer	NOUN
ftr-394	2526	19	are	be	AUX
ftr-394	2526	20	not	not	PART
ftr-394	2526	21	legally	legally	ADV
ftr-394	2526	22	required	require	VERB
ftr-394	2526	23	to	to	PART
ftr-394	2526	24	file	file	VERB
ftr-394	2526	25	federal	federal	ADJ
ftr-394	2526	26	tax	tax	NOUN
ftr-394	2526	27	returns	return	NOUN
ftr-394	2526	28	or	or	CCONJ
ftr-394	2526	29	pay	pay	VERB
ftr-394	2526	30	federal	federal	ADJ
ftr-394	2526	31	tax	tax	NOUN
ftr-394	2526	32	because	because	SCONJ
ftr-394	2526	33	the	the	DET
ftr-394	2526	34	filing	filing	NOUN
ftr-394	2526	35	of	of	ADP
ftr-394	2526	36	a	a	DET
ftr-394	2526	37	tax	tax	NOUN
ftr-394	2526	38	return	return	NOUN
ftr-394	2526	39	or	or	CCONJ
ftr-394	2526	40	the	the	DET
ftr-394	2526	41	payment	payment	NOUN
ftr-394	2526	42	of	of	ADP
ftr-394	2526	43	tax	tax	NOUN
ftr-394	2526	44	is	be	AUX
ftr-394	2526	45	a	a	DET
ftr-394	2526	46	matter	matter	NOUN
ftr-394	2526	47	of	of	ADP
ftr-394	2526	48	choice	choice	NOUN
ftr-394	2526	49	)	)	PUNCT
ftr-394	2526	50	;	;	PUNCT
ftr-394	2526	51	rev	rev	PROPN
ftr-394	2526	52	.	.	PROPN
ftr-394	2526	53	rul	rul	PROPN
ftr-394	2526	54	.	.	PUNCT
ftr-394	2526	55	2007	2007	NUM
ftr-394	2526	56	-	-	SYM
ftr-394	2526	57	21	21	NUM
ftr-394	2526	58	,	,	PUNCT
ftr-394	2526	59	2007	2007	NUM
ftr-394	2526	60	-	-	SYM
ftr-394	2526	61	14	14	NUM
ftr-394	2526	62	i.r.b	i.r.b	ADP
ftr-394	2526	63	865	865	NUM
ftr-394	2526	64	(	(	PUNCT
ftr-394	2526	65	4/2/07	4/2/07	NUM
ftr-394	2526	66	)	)	PUNCT
ftr-394	2526	67	(	(	PUNCT
ftr-394	2526	68	claiming	claim	VERB
ftr-394	2526	69	that	that	SCONJ
ftr-394	2526	70	before	before	SCONJ
ftr-394	2526	71	the	the	DET
ftr-394	2526	72	irs	irs	PROPN
ftr-394	2526	73	may	may	AUX
ftr-394	2526	74	collect	collect	VERB
ftr-394	2526	75	overdue	overdue	ADJ
ftr-394	2526	76	taxes	taxis	NOUN
ftr-394	2526	77	,	,	PUNCT
ftr-394	2526	78	it	it	PRON
ftr-394	2526	79	must	must	AUX
ftr-394	2526	80	provide	provide	VERB
ftr-394	2526	81	taxpayer	taxpayer	NOUN
ftr-394	2526	82	with	with	ADP
ftr-394	2526	83	a	a	DET
ftr-394	2526	84	summary	summary	NOUN
ftr-394	2526	85	record	record	NOUN
ftr-394	2526	86	of	of	ADP
ftr-394	2526	87	assessment	assessment	NOUN
ftr-394	2526	88	made	make	VERB
ftr-394	2526	89	on	on	ADP
ftr-394	2526	90	a	a	DET
ftr-394	2526	91	form	form	NOUN
ftr-394	2526	92	23c	23c	NOUN
ftr-394	2526	93	,	,	PUNCT
ftr-394	2526	94	2008	2008	NUM
ftr-394	2526	95	]	]	PUNCT
ftr-394	2526	96	recent	recent	ADJ
ftr-394	2526	97	developments	development	NOUN
ftr-394	2526	98	in	in	ADP
ftr-394	2526	99	federal	federal	ADJ
ftr-394	2526	100	income	income	NOUN
ftr-394	2526	101	taxation	taxation	NOUN
ftr-394	2526	102	835	835	NUM
ftr-394	2526	103	assessment	assessment	NOUN
ftr-394	2526	104	certificate	certificate	NOUN
ftr-394	2526	105	-	-	PUNCT
ftr-394	2526	106	summary	summary	NOUN
ftr-394	2526	107	record	record	NOUN
ftr-394	2526	108	of	of	ADP
ftr-394	2526	109	assessments	assessment	NOUN
ftr-394	2526	110	,	,	PUNCT
ftr-394	2526	111	or	or	CCONJ
ftr-394	2526	112	on	on	ADP
ftr-394	2526	113	another	another	DET
ftr-394	2526	114	particular	particular	ADJ
ftr-394	2526	115	form	form	NOUN
ftr-394	2526	116	)	)	PUNCT
ftr-394	2526	117	;	;	PUNCT
ftr-394	2526	118	rev	rev	PROPN
ftr-394	2526	119	.	.	PROPN
ftr-394	2526	120	rul	rul	PROPN
ftr-394	2526	121	.	.	PUNCT
ftr-394	2526	122	2007	2007	NUM
ftr-394	2526	123	-	-	SYM
ftr-394	2526	124	22	22	NUM
ftr-394	2526	125	,	,	PUNCT
ftr-394	2526	126	2007	2007	NUM
ftr-394	2526	127	-	-	SYM
ftr-394	2526	128	14	14	NUM
ftr-394	2526	129	i.r.b	i.r.b	NOUN
ftr-394	2526	130	866	866	NUM
ftr-394	2526	131	(	(	PUNCT
ftr-394	2526	132	4/2/07	4/2/07	NUM
ftr-394	2526	133	)	)	PUNCT
ftr-394	2526	134	(	(	PUNCT
ftr-394	2526	135	claims	claim	NOUN
ftr-394	2526	136	by	by	ADP
ftr-394	2526	137	taxpayers	taxpayer	NOUN
ftr-394	2526	138	that	that	SCONJ
ftr-394	2526	139	they	they	PRON
ftr-394	2526	140	are	be	AUX
ftr-394	2526	141	not	not	PART
ftr-394	2526	142	subject	subject	ADJ
ftr-394	2526	143	to	to	ADP
ftr-394	2526	144	federal	federal	ADJ
ftr-394	2526	145	income	income	NOUN
ftr-394	2526	146	tax	tax	NOUN
ftr-394	2526	147	,	,	PUNCT
ftr-394	2526	148	or	or	CCONJ
ftr-394	2526	149	that	that	SCONJ
ftr-394	2526	150	their	their	PRON
ftr-394	2526	151	income	income	NOUN
ftr-394	2526	152	is	be	AUX
ftr-394	2526	153	excluded	exclude	VERB
ftr-394	2526	154	from	from	ADP
ftr-394	2526	155	taxation	taxation	NOUN
ftr-394	2526	156	,	,	PUNCT
ftr-394	2526	157	because	because	SCONJ
ftr-394	2526	158	either	either	CCONJ
ftr-394	2526	159	(	(	PUNCT
ftr-394	2526	160	1	1	X
ftr-394	2526	161	)	)	PUNCT
ftr-394	2526	162	they	they	PRON
ftr-394	2526	163	claim	claim	VERB
ftr-394	2526	164	to	to	PART
ftr-394	2526	165	have	have	AUX
ftr-394	2526	166	rejected	reject	VERB
ftr-394	2526	167	or	or	CCONJ
ftr-394	2526	168	renounced	renounce	VERB
ftr-394	2526	169	united	united	PROPN
ftr-394	2526	170	states	states	PROPN
ftr-394	2526	171	citizenship	citizenship	NOUN
ftr-394	2526	172	and	and	CCONJ
ftr-394	2526	173	are	be	AUX
ftr-394	2526	174	citizens	citizen	NOUN
ftr-394	2526	175	exclusively	exclusively	ADV
ftr-394	2526	176	of	of	ADP
ftr-394	2526	177	a	a	DET
ftr-394	2526	178	state	state	NOUN
ftr-394	2526	179	(	(	PUNCT
ftr-394	2526	180	sometimes	sometimes	ADV
ftr-394	2526	181	characterized	characterize	VERB
ftr-394	2526	182	as	as	ADP
ftr-394	2526	183	a	a	DET
ftr-394	2526	184	“	"	PUNCT
ftr-394	2526	185	natural	natural	ADJ
ftr-394	2526	186	-	-	PUNCT
ftr-394	2526	187	born	bear	VERB
ftr-394	2526	188	citizen	citizen	NOUN
ftr-394	2526	189	”	"	PUNCT
ftr-394	2526	190	of	of	ADP
ftr-394	2526	191	a	a	DET
ftr-394	2526	192	“	"	PUNCT
ftr-394	2526	193	sovereign	sovereign	ADJ
ftr-394	2526	194	state	state	NOUN
ftr-394	2526	195	”	"	PUNCT
ftr-394	2526	196	)	)	PUNCT
ftr-394	2526	197	,	,	PUNCT
ftr-394	2526	198	or	or	CCONJ
ftr-394	2526	199	(	(	PUNCT
ftr-394	2526	200	2	2	X
ftr-394	2526	201	)	)	PUNCT
ftr-394	2526	202	they	they	PRON
ftr-394	2526	203	are	be	AUX
ftr-394	2526	204	not	not	PART
ftr-394	2526	205	persons	person	NOUN
ftr-394	2526	206	as	as	SCONJ
ftr-394	2526	207	identified	identify	VERB
ftr-394	2526	208	by	by	ADP
ftr-394	2526	209	the	the	DET
ftr-394	2526	210	internal	internal	PROPN
ftr-394	2526	211	revenue	revenue	NOUN
ftr-394	2526	212	code	code	PROPN
ftr-394	2526	213	)	)	PUNCT
ftr-394	2526	214	.	.	PUNCT
ftr-394	2527	1	a.	a.	NOUN
ftr-394	2527	2	notice	notice	PROPN
ftr-394	2527	3	2007	2007	NUM
ftr-394	2527	4	-	-	SYM
ftr-394	2527	5	30	30	NUM
ftr-394	2527	6	,	,	PUNCT
ftr-394	2527	7	2007	2007	NUM
ftr-394	2527	8	-	-	SYM
ftr-394	2527	9	14	14	NUM
ftr-394	2527	10	i.r.b	i.r.b	NOUN
ftr-394	2527	11	.	.	PUNCT
ftr-394	2528	1	883	883	NUM
ftr-394	2528	2	(	(	PUNCT
ftr-394	2528	3	4/2/07	4/2/07	NUM
ftr-394	2528	4	)	)	PUNCT
ftr-394	2528	5	(	(	PUNCT
ftr-394	2528	6	updating	update	VERB
ftr-394	2528	7	list	list	NOUN
ftr-394	2528	8	of	of	ADP
ftr-394	2528	9	frivolous	frivolous	ADJ
ftr-394	2528	10	return	return	NOUN
ftr-394	2528	11	positions	position	NOUN
ftr-394	2528	12	)	)	PUNCT
ftr-394	2528	13	.	.	PUNCT
ftr-394	2529	1	2	2	X
ftr-394	2529	2	.	.	X
ftr-394	2529	3	what	what	PRON
ftr-394	2529	4	is	be	AUX
ftr-394	2529	5	a	a	DET
ftr-394	2529	6	qualified	qualified	ADJ
ftr-394	2529	7	amended	amend	VERB
ftr-394	2529	8	return	return	NOUN
ftr-394	2529	9	,	,	PUNCT
ftr-394	2529	10	and	and	CCONJ
ftr-394	2529	11	what	what	PRON
ftr-394	2529	12	can	can	AUX
ftr-394	2529	13	it	it	PRON
ftr-394	2529	14	do	do	VERB
ftr-394	2529	15	for	for	ADP
ftr-394	2529	16	the	the	DET
ftr-394	2529	17	taxpayer	taxpayer	NOUN
ftr-394	2529	18	submitting	submit	VERB
ftr-394	2529	19	it	it	PRON
ftr-394	2529	20	?	?	PUNCT
ftr-394	2530	1	t.d	t.d	INTJ
ftr-394	2530	2	.	.	NOUN
ftr-394	2530	3	9309	9309	NUM
ftr-394	2530	4	,	,	PUNCT
ftr-394	2530	5	qualified	qualified	ADJ
ftr-394	2530	6	amended	amend	VERB
ftr-394	2530	7	returns	return	NOUN
ftr-394	2530	8	,	,	PUNCT
ftr-394	2530	9	72	72	NUM
ftr-394	2530	10	f.r	f.r	NOUN
ftr-394	2530	11	.	.	NOUN
ftr-394	2530	12	902	902	NUM
ftr-394	2530	13	(	(	PUNCT
ftr-394	2530	14	1/9/07	1/9/07	NUM
ftr-394	2530	15	)	)	PUNCT
ftr-394	2530	16	.	.	PUNCT
ftr-394	2531	1	reg	reg	PROPN
ftr-394	2531	2	.	.	PUNCT
ftr-394	2532	1	§	§	PROPN
ftr-394	2532	2	1.6664	1.6664	NUM
ftr-394	2532	3	-	-	SYM
ftr-394	2532	4	2(c	2(c	NUM
ftr-394	2532	5	)	)	PUNCT
ftr-394	2532	6	provides	provide	VERB
ftr-394	2532	7	that	that	SCONJ
ftr-394	2532	8	the	the	DET
ftr-394	2532	9	amount	amount	NOUN
ftr-394	2532	10	reported	report	VERB
ftr-394	2532	11	on	on	ADP
ftr-394	2532	12	a	a	DET
ftr-394	2532	13	“	"	PUNCT
ftr-394	2532	14	qualified	qualified	ADJ
ftr-394	2532	15	amended	amend	VERB
ftr-394	2532	16	return	return	NOUN
ftr-394	2532	17	”	"	PUNCT
ftr-394	2532	18	will	will	AUX
ftr-394	2532	19	be	be	AUX
ftr-394	2532	20	treated	treat	VERB
ftr-394	2532	21	as	as	ADP
ftr-394	2532	22	an	an	DET
ftr-394	2532	23	amount	amount	NOUN
ftr-394	2532	24	shown	show	VERB
ftr-394	2532	25	as	as	ADP
ftr-394	2532	26	tax	tax	NOUN
ftr-394	2532	27	on	on	ADP
ftr-394	2532	28	the	the	DET
ftr-394	2532	29	taxpayer	taxpayer	NOUN
ftr-394	2532	30	’s	’s	PART
ftr-394	2532	31	return	return	NOUN
ftr-394	2532	32	for	for	ADP
ftr-394	2532	33	purposes	purpose	NOUN
ftr-394	2532	34	of	of	ADP
ftr-394	2532	35	determining	determine	VERB
ftr-394	2532	36	whether	whether	SCONJ
ftr-394	2532	37	there	there	PRON
ftr-394	2532	38	is	be	VERB
ftr-394	2532	39	an	an	DET
ftr-394	2532	40	underpayment	underpayment	NOUN
ftr-394	2532	41	of	of	ADP
ftr-394	2532	42	tax	tax	NOUN
ftr-394	2532	43	subject	subject	NOUN
ftr-394	2532	44	to	to	ADP
ftr-394	2532	45	an	an	DET
ftr-394	2532	46	accuracy	accuracy	NOUN
ftr-394	2532	47	-	-	PUNCT
ftr-394	2532	48	related	relate	VERB
ftr-394	2532	49	penalty	penalty	NOUN
ftr-394	2532	50	.	.	PUNCT
ftr-394	2533	1	generally	generally	ADV
ftr-394	2533	2	speaking	speak	VERB
ftr-394	2533	3	,	,	PUNCT
ftr-394	2533	4	a	a	DET
ftr-394	2533	5	return	return	NOUN
ftr-394	2533	6	is	be	AUX
ftr-394	2533	7	not	not	PART
ftr-394	2533	8	a	a	DET
ftr-394	2533	9	“	"	PUNCT
ftr-394	2533	10	qualified	qualified	ADJ
ftr-394	2533	11	amended	amend	VERB
ftr-394	2533	12	return	return	NOUN
ftr-394	2533	13	”	"	PUNCT
ftr-394	2533	14	if	if	SCONJ
ftr-394	2533	15	it	it	PRON
ftr-394	2533	16	is	be	AUX
ftr-394	2533	17	filed	file	VERB
ftr-394	2533	18	(	(	PUNCT
ftr-394	2533	19	1	1	NUM
ftr-394	2533	20	)	)	PUNCT
ftr-394	2533	21	after	after	SCONJ
ftr-394	2533	22	the	the	DET
ftr-394	2533	23	irs	irs	PROPN
ftr-394	2533	24	has	have	AUX
ftr-394	2533	25	served	serve	VERB
ftr-394	2533	26	a	a	DET
ftr-394	2533	27	john	john	PROPN
ftr-394	2533	28	doe	doe	NOUN
ftr-394	2533	29	summons	summon	NOUN
ftr-394	2533	30	on	on	ADP
ftr-394	2533	31	a	a	DET
ftr-394	2533	32	third	third	ADJ
ftr-394	2533	33	-	-	PUNCT
ftr-394	2533	34	party	party	NOUN
ftr-394	2533	35	with	with	ADP
ftr-394	2533	36	respect	respect	NOUN
ftr-394	2533	37	to	to	ADP
ftr-394	2533	38	the	the	DET
ftr-394	2533	39	taxpayer	taxpayer	NOUN
ftr-394	2533	40	’s	’s	PART
ftr-394	2533	41	tax	tax	NOUN
ftr-394	2533	42	liability	liability	NOUN
ftr-394	2533	43	;	;	PUNCT
ftr-394	2533	44	(	(	PUNCT
ftr-394	2533	45	2	2	X
ftr-394	2533	46	)	)	PUNCT
ftr-394	2533	47	for	for	ADP
ftr-394	2533	48	a	a	DET
ftr-394	2533	49	taxpayer	taxpayer	NOUN
ftr-394	2533	50	who	who	PRON
ftr-394	2533	51	has	have	AUX
ftr-394	2533	52	claimed	claim	VERB
ftr-394	2533	53	tax	tax	NOUN
ftr-394	2533	54	benefits	benefit	NOUN
ftr-394	2533	55	from	from	ADP
ftr-394	2533	56	undisclosed	undisclosed	ADJ
ftr-394	2533	57	listed	list	VERB
ftr-394	2533	58	transactions	transaction	NOUN
ftr-394	2533	59	,	,	PUNCT
ftr-394	2533	60	after	after	SCONJ
ftr-394	2533	61	the	the	DET
ftr-394	2533	62	irs	irs	PROPN
ftr-394	2533	63	requests	request	VERB
ftr-394	2533	64	information	information	NOUN
ftr-394	2533	65	related	relate	VERB
ftr-394	2533	66	to	to	ADP
ftr-394	2533	67	the	the	DET
ftr-394	2533	68	transaction	transaction	NOUN
ftr-394	2533	69	that	that	PRON
ftr-394	2533	70	is	be	AUX
ftr-394	2533	71	required	require	VERB
ftr-394	2533	72	to	to	PART
ftr-394	2533	73	be	be	AUX
ftr-394	2533	74	included	include	VERB
ftr-394	2533	75	on	on	ADP
ftr-394	2533	76	a	a	DET
ftr-394	2533	77	list	list	NOUN
ftr-394	2533	78	under	under	ADP
ftr-394	2533	79	§	§	PROPN
ftr-394	2533	80	6112	6112	NUM
ftr-394	2533	81	from	from	ADP
ftr-394	2533	82	any	any	DET
ftr-394	2533	83	person	person	NOUN
ftr-394	2533	84	who	who	PRON
ftr-394	2533	85	made	make	VERB
ftr-394	2533	86	a	a	DET
ftr-394	2533	87	tax	tax	NOUN
ftr-394	2533	88	statement	statement	NOUN
ftr-394	2533	89	to	to	ADP
ftr-394	2533	90	or	or	CCONJ
ftr-394	2533	91	for	for	ADP
ftr-394	2533	92	the	the	DET
ftr-394	2533	93	benefit	benefit	NOUN
ftr-394	2533	94	of	of	ADP
ftr-394	2533	95	the	the	DET
ftr-394	2533	96	taxpayer	taxpayer	NOUN
ftr-394	2533	97	,	,	PUNCT
ftr-394	2533	98	or	or	CCONJ
ftr-394	2533	99	any	any	DET
ftr-394	2533	100	person	person	NOUN
ftr-394	2533	101	who	who	PRON
ftr-394	2533	102	gave	give	VERB
ftr-394	2533	103	material	material	NOUN
ftr-394	2533	104	aid	aid	NOUN
ftr-394	2533	105	,	,	PUNCT
ftr-394	2533	106	assistance	assistance	NOUN
ftr-394	2533	107	,	,	PUNCT
ftr-394	2533	108	or	or	CCONJ
ftr-394	2533	109	advice	advice	NOUN
ftr-394	2533	110	to	to	ADP
ftr-394	2533	111	the	the	DET
ftr-394	2533	112	taxpayer	taxpayer	NOUN
ftr-394	2533	113	;	;	PUNCT
ftr-394	2533	114	or	or	CCONJ
ftr-394	2533	115	(	(	PUNCT
ftr-394	2533	116	3	3	X
ftr-394	2533	117	)	)	PUNCT
ftr-394	2533	118	after	after	ADP
ftr-394	2533	119	the	the	DET
ftr-394	2533	120	date	date	NOUN
ftr-394	2533	121	on	on	ADP
ftr-394	2533	122	which	which	PRON
ftr-394	2533	123	published	publish	VERB
ftr-394	2533	124	guidance	guidance	NOUN
ftr-394	2533	125	is	be	AUX
ftr-394	2533	126	issued	issue	VERB
ftr-394	2533	127	announcing	announce	VERB
ftr-394	2533	128	a	a	DET
ftr-394	2533	129	settlement	settlement	NOUN
ftr-394	2533	130	initiative	initiative	NOUN
ftr-394	2533	131	for	for	ADP
ftr-394	2533	132	a	a	DET
ftr-394	2533	133	listed	list	VERB
ftr-394	2533	134	transaction	transaction	NOUN
ftr-394	2533	135	in	in	ADP
ftr-394	2533	136	which	which	PRON
ftr-394	2533	137	penalties	penalty	NOUN
ftr-394	2533	138	,	,	PUNCT
ftr-394	2533	139	in	in	ADP
ftr-394	2533	140	whole	whole	NOUN
ftr-394	2533	141	or	or	CCONJ
ftr-394	2533	142	in	in	ADP
ftr-394	2533	143	part	part	NOUN
ftr-394	2533	144	,	,	PUNCT
ftr-394	2533	145	are	be	AUX
ftr-394	2533	146	compromised	compromise	VERB
ftr-394	2533	147	or	or	CCONJ
ftr-394	2533	148	waived	waive	VERB
ftr-394	2533	149	.	.	PUNCT
ftr-394	2534	1	3	3	X
ftr-394	2534	2	.	.	X
ftr-394	2534	3	the	the	DET
ftr-394	2534	4	tax	tax	NOUN
ftr-394	2534	5	relief	relief	NOUN
ftr-394	2534	6	and	and	CCONJ
ftr-394	2534	7	health	health	NOUN
ftr-394	2534	8	care	care	NOUN
ftr-394	2534	9	act	act	NOUN
ftr-394	2534	10	of	of	ADP
ftr-394	2534	11	2006	2006	NUM
ftr-394	2534	12	§	§	NOUN
ftr-394	2534	13	407	407	NUM
ftr-394	2534	14	modifies	modify	VERB
ftr-394	2534	15	the	the	DET
ftr-394	2534	16	code	code	NOUN
ftr-394	2534	17	§	§	PROPN
ftr-394	2534	18	6702	6702	NUM
ftr-394	2534	19	penalty	penalty	NOUN
ftr-394	2534	20	for	for	ADP
ftr-394	2534	21	frivolous	frivolous	ADJ
ftr-394	2534	22	tax	tax	NOUN
ftr-394	2534	23	submissions	submission	NOUN
ftr-394	2534	24	by	by	ADP
ftr-394	2534	25	increasing	increase	VERB
ftr-394	2534	26	the	the	DET
ftr-394	2534	27	amount	amount	NOUN
ftr-394	2534	28	of	of	ADP
ftr-394	2534	29	the	the	DET
ftr-394	2534	30	penalty	penalty	NOUN
ftr-394	2534	31	from	from	ADP
ftr-394	2534	32	$	$	SYM
ftr-394	2534	33	500	500	NUM
ftr-394	2534	34	to	to	PART
ftr-394	2534	35	$	$	SYM
ftr-394	2534	36	5,000	5,000	NUM
ftr-394	2534	37	and	and	CCONJ
ftr-394	2534	38	by	by	ADP
ftr-394	2534	39	applying	apply	VERB
ftr-394	2534	40	it	it	PRON
ftr-394	2534	41	to	to	ADP
ftr-394	2534	42	all	all	DET
ftr-394	2534	43	taxpayers	taxpayer	NOUN
ftr-394	2534	44	and	and	CCONJ
ftr-394	2534	45	to	to	ADP
ftr-394	2534	46	all	all	DET
ftr-394	2534	47	types	type	NOUN
ftr-394	2534	48	of	of	ADP
ftr-394	2534	49	federal	federal	ADJ
ftr-394	2534	50	taxes	taxis	NOUN
ftr-394	2534	51	.	.	PUNCT
ftr-394	2535	1	the	the	DET
ftr-394	2535	2	submissions	submission	NOUN
ftr-394	2535	3	to	to	PART
ftr-394	2535	4	which	which	PRON
ftr-394	2535	5	the	the	DET
ftr-394	2535	6	provision	provision	NOUN
ftr-394	2535	7	applies	apply	VERB
ftr-394	2535	8	are	be	AUX
ftr-394	2535	9	requests	request	NOUN
ftr-394	2535	10	for	for	ADP
ftr-394	2535	11	a	a	DET
ftr-394	2535	12	collection	collection	NOUN
ftr-394	2535	13	due	due	ADJ
ftr-394	2535	14	process	process	NOUN
ftr-394	2535	15	hearing	hearing	NOUN
ftr-394	2535	16	,	,	PUNCT
ftr-394	2535	17	installment	installment	NOUN
ftr-394	2535	18	agreements	agreement	NOUN
ftr-394	2535	19	,	,	PUNCT
ftr-394	2535	20	offers	offer	NOUN
ftr-394	2535	21	-	-	PUNCT
ftr-394	2535	22	in	in	ADP
ftr-394	2535	23	-	-	PUNCT
ftr-394	2535	24	compromise	compromise	NOUN
ftr-394	2535	25	,	,	PUNCT
ftr-394	2535	26	and	and	CCONJ
ftr-394	2535	27	taxpayer	taxpayer	NOUN
ftr-394	2535	28	assistance	assistance	NOUN
ftr-394	2535	29	orders	order	NOUN
ftr-394	2535	30	.	.	PUNCT
ftr-394	2536	1	the	the	DET
ftr-394	2536	2	provision	provision	NOUN
ftr-394	2536	3	permits	permit	VERB
ftr-394	2536	4	the	the	DET
ftr-394	2536	5	irs	irs	PROPN
ftr-394	2536	6	to	to	PART
ftr-394	2536	7	disregard	disregard	VERB
ftr-394	2536	8	such	such	ADJ
ftr-394	2536	9	requests	request	NOUN
ftr-394	2536	10	,	,	PUNCT
ftr-394	2536	11	and	and	CCONJ
ftr-394	2536	12	to	to	PART
ftr-394	2536	13	impose	impose	VERB
ftr-394	2536	14	a	a	DET
ftr-394	2536	15	penalty	penalty	NOUN
ftr-394	2536	16	of	of	ADP
ftr-394	2536	17	up	up	ADP
ftr-394	2536	18	to	to	PART
ftr-394	2536	19	$	$	SYM
ftr-394	2536	20	5,000	5,000	NUM
ftr-394	2536	21	for	for	ADP
ftr-394	2536	22	such	such	ADJ
ftr-394	2536	23	requests	request	NOUN
ftr-394	2536	24	,	,	PUNCT
ftr-394	2536	25	unless	unless	SCONJ
ftr-394	2536	26	the	the	DET
ftr-394	2536	27	taxpayer	taxpayer	NOUN
ftr-394	2536	28	withdraws	withdraw	VERB
ftr-394	2536	29	the	the	DET
ftr-394	2536	30	request	request	NOUN
ftr-394	2536	31	after	after	ADP
ftr-394	2536	32	being	be	AUX
ftr-394	2536	33	given	give	VERB
ftr-394	2536	34	an	an	DET
ftr-394	2536	35	opportunity	opportunity	NOUN
ftr-394	2536	36	to	to	PART
ftr-394	2536	37	do	do	AUX
ftr-394	2536	38	so	so	ADV
ftr-394	2536	39	.	.	PUNCT
ftr-394	2537	1	4	4	X
ftr-394	2537	2	.	.	X
ftr-394	2537	3	the	the	DET
ftr-394	2537	4	continuing	continue	VERB
ftr-394	2537	5	troubles	trouble	NOUN
ftr-394	2537	6	of	of	ADP
ftr-394	2537	7	marion	marion	PROPN
ftr-394	2537	8	barry	barry	PROPN
ftr-394	2537	9	.	.	PUNCT
ftr-394	2538	1	united	united	PROPN
ftr-394	2538	2	states	states	PROPN
ftr-394	2538	3	v.	v.	ADP
ftr-394	2538	4	barry	barry	PROPN
ftr-394	2538	5	,	,	PUNCT
ftr-394	2538	6	477	477	NUM
ftr-394	2538	7	f.	f.	PROPN
ftr-394	2538	8	supp	supp	PROPN
ftr-394	2538	9	.	.	PUNCT
ftr-394	2539	1	2d	2d	NOUN
ftr-394	2539	2	146	146	NUM
ftr-394	2539	3	(	(	PUNCT
ftr-394	2539	4	d.	d.	PROPN
ftr-394	2539	5	d.c	d.c	PROPN
ftr-394	2539	6	.	.	PROPN
ftr-394	2539	7	3/12/07	3/12/07	NUM
ftr-394	2539	8	)	)	PUNCT
ftr-394	2539	9	.	.	PUNCT
ftr-394	2540	1	a	a	DET
ftr-394	2540	2	magistrate	magistrate	NOUN
ftr-394	2540	3	denied	deny	VERB
ftr-394	2540	4	the	the	DET
ftr-394	2540	5	government	government	NOUN
ftr-394	2540	6	’s	’s	PART
ftr-394	2540	7	motion	motion	NOUN
ftr-394	2540	8	to	to	PART
ftr-394	2540	9	revoke	revoke	VERB
ftr-394	2540	10	the	the	DET
ftr-394	2540	11	probation	probation	NOUN
ftr-394	2540	12	of	of	ADP
ftr-394	2540	13	marion	marion	PROPN
ftr-394	2540	14	barry	barry	PROPN
ftr-394	2540	15	on	on	ADP
ftr-394	2540	16	the	the	DET
ftr-394	2540	17	grounds	ground	NOUN
ftr-394	2540	18	that	that	SCONJ
ftr-394	2540	19	mr	mr	PROPN
ftr-394	2540	20	.	.	PROPN
ftr-394	2540	21	barry	barry	PROPN
ftr-394	2540	22	failed	fail	VERB
ftr-394	2540	23	to	to	PART
ftr-394	2540	24	file	file	VERB
ftr-394	2540	25	federal	federal	ADJ
ftr-394	2540	26	and	and	CCONJ
ftr-394	2540	27	district	district	NOUN
ftr-394	2540	28	of	of	ADP
ftr-394	2540	29	columbia	columbia	PROPN
ftr-394	2540	30	tax	tax	NOUN
ftr-394	2540	31	returns	return	NOUN
ftr-394	2540	32	while	while	SCONJ
ftr-394	2540	33	on	on	ADP
ftr-394	2540	34	probation	probation	NOUN
ftr-394	2540	35	pursuant	pursuant	ADJ
ftr-394	2540	36	to	to	ADP
ftr-394	2540	37	a	a	DET
ftr-394	2540	38	plea	plea	NOUN
ftr-394	2540	39	agreement	agreement	NOUN
ftr-394	2540	40	to	to	ADP
ftr-394	2540	41	two	two	NUM
ftr-394	2540	42	counts	count	NOUN
ftr-394	2540	43	of	of	ADP
ftr-394	2540	44	836	836	NUM
ftr-394	2540	45	florida	florida	PROPN
ftr-394	2540	46	tax	tax	NOUN
ftr-394	2540	47	review	review	NOUN
ftr-394	2540	48	[	[	X
ftr-394	2540	49	vol	vol	NOUN
ftr-394	2540	50	.	.	PUNCT
ftr-394	2541	1	8	8	NUM
ftr-394	2541	2	:	:	PUNCT
ftr-394	2541	3	si	si	ADJ
ftr-394	2541	4	failure	failure	NOUN
ftr-394	2541	5	to	to	PART
ftr-394	2541	6	file	file	VERB
ftr-394	2541	7	returns	return	NOUN
ftr-394	2541	8	.	.	PUNCT
ftr-394	2542	1	the	the	DET
ftr-394	2542	2	magistrate	magistrate	NOUN
ftr-394	2542	3	ruled	rule	VERB
ftr-394	2542	4	that	that	SCONJ
ftr-394	2542	5	under	under	ADP
ftr-394	2542	6	the	the	DET
ftr-394	2542	7	rules	rule	NOUN
ftr-394	2542	8	of	of	ADP
ftr-394	2542	9	the	the	DET
ftr-394	2542	10	court	court	NOUN
ftr-394	2542	11	,	,	PUNCT
ftr-394	2542	12	the	the	DET
ftr-394	2542	13	court	court	NOUN
ftr-394	2542	14	would	would	AUX
ftr-394	2542	15	entertain	entertain	VERB
ftr-394	2542	16	a	a	DET
ftr-394	2542	17	motion	motion	NOUN
ftr-394	2542	18	to	to	PART
ftr-394	2542	19	revoke	revoke	VERB
ftr-394	2542	20	probation	probation	NOUN
ftr-394	2542	21	only	only	ADV
ftr-394	2542	22	on	on	ADP
ftr-394	2542	23	the	the	DET
ftr-394	2542	24	request	request	NOUN
ftr-394	2542	25	of	of	ADP
ftr-394	2542	26	the	the	DET
ftr-394	2542	27	probation	probation	NOUN
ftr-394	2542	28	office	office	NOUN
ftr-394	2542	29	,	,	PUNCT
ftr-394	2542	30	which	which	PRON
ftr-394	2542	31	was	be	AUX
ftr-394	2542	32	not	not	PART
ftr-394	2542	33	involved	involve	VERB
ftr-394	2542	34	in	in	ADP
ftr-394	2542	35	the	the	DET
ftr-394	2542	36	proceeding	proceeding	NOUN
ftr-394	2542	37	.	.	PUNCT
ftr-394	2543	1	mr	mr	PROPN
ftr-394	2543	2	.	.	PROPN
ftr-394	2543	3	barry	barry	PROPN
ftr-394	2543	4	also	also	ADV
ftr-394	2543	5	represented	represent	VERB
ftr-394	2543	6	through	through	ADP
ftr-394	2543	7	counsel	counsel	NOUN
ftr-394	2543	8	that	that	SCONJ
ftr-394	2543	9	the	the	DET
ftr-394	2543	10	returns	return	NOUN
ftr-394	2543	11	had	have	AUX
ftr-394	2543	12	been	be	AUX
ftr-394	2543	13	filed	file	VERB
ftr-394	2543	14	.	.	PUNCT
ftr-394	2544	1	a.	a.	NOUN
ftr-394	2545	1	but	but	CCONJ
ftr-394	2545	2	the	the	DET
ftr-394	2545	3	district	district	NOUN
ftr-394	2545	4	court	court	PROPN
ftr-394	2545	5	chief	chief	NOUN
ftr-394	2545	6	judge	judge	NOUN
ftr-394	2545	7	disagrees	disagree	VERB
ftr-394	2545	8	.	.	PUNCT
ftr-394	2546	1	he	he	PRON
ftr-394	2546	2	reverses	reverse	VERB
ftr-394	2546	3	and	and	CCONJ
ftr-394	2546	4	remands	remand	NOUN
ftr-394	2546	5	,	,	PUNCT
ftr-394	2546	6	so	so	ADV
ftr-394	2546	7	go	go	VERB
ftr-394	2546	8	to	to	ADP
ftr-394	2546	9	jail	jail	NOUN
ftr-394	2546	10	--	--	PUNCT
ftr-394	2546	11	maybe	maybe	ADV
ftr-394	2546	12	.	.	PUNCT
ftr-394	2547	1	united	united	PROPN
ftr-394	2547	2	states	states	PROPN
ftr-394	2547	3	v.	v.	ADP
ftr-394	2547	4	barry	barry	PROPN
ftr-394	2547	5	,	,	PUNCT
ftr-394	2547	6	99	99	NUM
ftr-394	2547	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2547	8	2007	2007	NUM
ftr-394	2547	9	-	-	SYM
ftr-394	2547	10	2484	2484	NUM
ftr-394	2547	11	(	(	PUNCT
ftr-394	2547	12	d.	d.	PROPN
ftr-394	2547	13	d.c	d.c	PROPN
ftr-394	2547	14	.	.	PUNCT
ftr-394	2547	15	4/26/07	4/26/07	NUM
ftr-394	2547	16	)	)	PUNCT
ftr-394	2547	17	.	.	PUNCT
ftr-394	2548	1	notwithstanding	notwithstanding	ADP
ftr-394	2548	2	that	that	SCONJ
ftr-394	2548	3	the	the	DET
ftr-394	2548	4	“	"	PUNCT
ftr-394	2548	5	long	long	ADJ
ftr-394	2548	6	standing	standing	NOUN
ftr-394	2548	7	practice	practice	NOUN
ftr-394	2548	8	”	"	PUNCT
ftr-394	2548	9	of	of	ADP
ftr-394	2548	10	the	the	DET
ftr-394	2548	11	court	court	NOUN
ftr-394	2548	12	is	be	AUX
ftr-394	2548	13	to	to	PART
ftr-394	2548	14	schedule	schedule	VERB
ftr-394	2548	15	probation	probation	NOUN
ftr-394	2548	16	revocation	revocation	NOUN
ftr-394	2548	17	hearings	hearing	NOUN
ftr-394	2548	18	only	only	ADV
ftr-394	2548	19	on	on	ADP
ftr-394	2548	20	motion	motion	NOUN
ftr-394	2548	21	of	of	ADP
ftr-394	2548	22	the	the	DET
ftr-394	2548	23	probation	probation	NOUN
ftr-394	2548	24	office	office	NOUN
ftr-394	2548	25	,	,	PUNCT
ftr-394	2548	26	chief	chief	ADJ
ftr-394	2548	27	judge	judge	NOUN
ftr-394	2548	28	hogan	hogan	PROPN
ftr-394	2548	29	ruled	rule	VERB
ftr-394	2548	30	that	that	SCONJ
ftr-394	2548	31	neither	neither	CCONJ
ftr-394	2548	32	the	the	DET
ftr-394	2548	33	federal	federal	ADJ
ftr-394	2548	34	rules	rule	NOUN
ftr-394	2548	35	of	of	ADP
ftr-394	2548	36	criminal	criminal	ADJ
ftr-394	2548	37	procedure	procedure	NOUN
ftr-394	2548	38	nor	nor	CCONJ
ftr-394	2548	39	the	the	DET
ftr-394	2548	40	local	local	ADJ
ftr-394	2548	41	criminal	criminal	ADJ
ftr-394	2548	42	rules	rule	NOUN
ftr-394	2548	43	indicate	indicate	VERB
ftr-394	2548	44	who	who	PRON
ftr-394	2548	45	is	be	AUX
ftr-394	2548	46	empowered	empower	VERB
ftr-394	2548	47	to	to	PART
ftr-394	2548	48	move	move	VERB
ftr-394	2548	49	for	for	ADP
ftr-394	2548	50	probation	probation	NOUN
ftr-394	2548	51	revocation	revocation	NOUN
ftr-394	2548	52	proceedings	proceeding	NOUN
ftr-394	2548	53	.	.	PUNCT
ftr-394	2549	1	he	he	PRON
ftr-394	2549	2	reversed	reverse	VERB
ftr-394	2549	3	the	the	DET
ftr-394	2549	4	magistrate	magistrate	NOUN
ftr-394	2549	5	’s	’s	PART
ftr-394	2549	6	dismissal	dismissal	NOUN
ftr-394	2549	7	of	of	ADP
ftr-394	2549	8	the	the	DET
ftr-394	2549	9	revocation	revocation	NOUN
ftr-394	2549	10	motion	motion	NOUN
ftr-394	2549	11	and	and	CCONJ
ftr-394	2549	12	remanded	remand	VERB
ftr-394	2549	13	the	the	DET
ftr-394	2549	14	case	case	NOUN
ftr-394	2549	15	for	for	ADP
ftr-394	2549	16	a	a	DET
ftr-394	2549	17	decision	decision	NOUN
ftr-394	2549	18	on	on	ADP
ftr-394	2549	19	the	the	DET
ftr-394	2549	20	merits	merit	NOUN
ftr-394	2549	21	.	.	PUNCT
ftr-394	2550	1	5	5	X
ftr-394	2550	2	.	.	X
ftr-394	2550	3	death	death	NOUN
ftr-394	2550	4	and	and	CCONJ
ftr-394	2550	5	taxes	taxis	NOUN
ftr-394	2550	6	are	be	AUX
ftr-394	2550	7	a	a	DET
ftr-394	2550	8	certainty	certainty	NOUN
ftr-394	2550	9	.	.	PUNCT
ftr-394	2551	1	abusive	abusive	ADJ
ftr-394	2551	2	shelter	shelter	NOUN
ftr-394	2551	3	penalties	penalty	NOUN
ftr-394	2551	4	survive	survive	VERB
ftr-394	2551	5	the	the	DET
ftr-394	2551	6	death	death	NOUN
ftr-394	2551	7	of	of	ADP
ftr-394	2551	8	the	the	DET
ftr-394	2551	9	promoter	promoter	NOUN
ftr-394	2551	10	!	!	PUNCT
ftr-394	2552	1	reiserer	reiserer	PROPN
ftr-394	2552	2	v.	v.	PROPN
ftr-394	2552	3	united	united	PROPN
ftr-394	2552	4	states	states	PROPN
ftr-394	2552	5	,	,	PUNCT
ftr-394	2552	6	479	479	NUM
ftr-394	2552	7	f.3d	f.3d	NUM
ftr-394	2552	8	1160	1160	NUM
ftr-394	2552	9	(	(	PUNCT
ftr-394	2552	10	9th	9th	ADJ
ftr-394	2552	11	cir	cir	NOUN
ftr-394	2552	12	.	.	PUNCT
ftr-394	2553	1	3/20/07	3/20/07	NUM
ftr-394	2553	2	)	)	PUNCT
ftr-394	2553	3	.	.	PUNCT
ftr-394	2554	1	a	a	DET
ftr-394	2554	2	tax	tax	NOUN
ftr-394	2554	3	shelter	shelter	NOUN
ftr-394	2554	4	promoter	promoter	NOUN
ftr-394	2554	5	and	and	CCONJ
ftr-394	2554	6	his	his	PRON
ftr-394	2554	7	law	law	NOUN
ftr-394	2554	8	firm	firm	NOUN
ftr-394	2554	9	promoted	promote	VERB
ftr-394	2554	10	an	an	DET
ftr-394	2554	11	abusive	abusive	ADJ
ftr-394	2554	12	tax	tax	NOUN
ftr-394	2554	13	arrangement	arrangement	NOUN
ftr-394	2554	14	known	know	VERB
ftr-394	2554	15	as	as	ADP
ftr-394	2554	16	offshore	offshore	ADJ
ftr-394	2554	17	employee	employee	NOUN
ftr-394	2554	18	leasing	leasing	NOUN
ftr-394	2554	19	.	.	PUNCT
ftr-394	2555	1	the	the	DET
ftr-394	2555	2	promoter	promoter	NOUN
ftr-394	2555	3	died	die	VERB
ftr-394	2555	4	after	after	SCONJ
ftr-394	2555	5	the	the	DET
ftr-394	2555	6	irs	irs	PROPN
ftr-394	2555	7	had	have	AUX
ftr-394	2555	8	issued	issue	VERB
ftr-394	2555	9	a	a	DET
ftr-394	2555	10	summons	summon	NOUN
ftr-394	2555	11	to	to	ADP
ftr-394	2555	12	the	the	DET
ftr-394	2555	13	promoter	promoter	NOUN
ftr-394	2555	14	’s	’s	PART
ftr-394	2555	15	and	and	CCONJ
ftr-394	2555	16	law	law	NOUN
ftr-394	2555	17	firm	firm	NOUN
ftr-394	2555	18	’s	’s	PART
ftr-394	2555	19	bank	bank	NOUN
ftr-394	2555	20	as	as	ADP
ftr-394	2555	21	part	part	NOUN
ftr-394	2555	22	of	of	ADP
ftr-394	2555	23	an	an	DET
ftr-394	2555	24	investigation	investigation	NOUN
ftr-394	2555	25	into	into	ADP
ftr-394	2555	26	whether	whether	SCONJ
ftr-394	2555	27	penalties	penalty	NOUN
ftr-394	2555	28	should	should	AUX
ftr-394	2555	29	be	be	AUX
ftr-394	2555	30	imposed	impose	VERB
ftr-394	2555	31	on	on	ADP
ftr-394	2555	32	the	the	DET
ftr-394	2555	33	promoter	promoter	NOUN
ftr-394	2555	34	.	.	PUNCT
ftr-394	2556	1	the	the	DET
ftr-394	2556	2	ninth	ninth	ADJ
ftr-394	2556	3	circuit	circuit	NOUN
ftr-394	2556	4	held	hold	VERB
ftr-394	2556	5	that	that	SCONJ
ftr-394	2556	6	liability	liability	NOUN
ftr-394	2556	7	for	for	ADP
ftr-394	2556	8	a	a	DET
ftr-394	2556	9	§	§	PROPN
ftr-394	2556	10	6700	6700	NUM
ftr-394	2556	11	penalty	penalty	NOUN
ftr-394	2556	12	for	for	ADP
ftr-394	2556	13	promoting	promote	VERB
ftr-394	2556	14	abusive	abusive	ADJ
ftr-394	2556	15	tax	tax	NOUN
ftr-394	2556	16	shelters	shelter	NOUN
ftr-394	2556	17	and	and	CCONJ
ftr-394	2556	18	for	for	ADP
ftr-394	2556	19	a	a	DET
ftr-394	2556	20	§	§	PROPN
ftr-394	2556	21	6701	6701	NUM
ftr-394	2556	22	penalty	penalty	NOUN
ftr-394	2556	23	for	for	ADP
ftr-394	2556	24	aiding	aid	VERB
ftr-394	2556	25	and	and	CCONJ
ftr-394	2556	26	abetting	abet	VERB
ftr-394	2556	27	the	the	DET
ftr-394	2556	28	understatement	understatement	NOUN
ftr-394	2556	29	of	of	ADP
ftr-394	2556	30	tax	tax	NOUN
ftr-394	2556	31	liability	liability	NOUN
ftr-394	2556	32	would	would	AUX
ftr-394	2556	33	survive	survive	VERB
ftr-394	2556	34	the	the	DET
ftr-394	2556	35	death	death	NOUN
ftr-394	2556	36	of	of	ADP
ftr-394	2556	37	the	the	DET
ftr-394	2556	38	attorney	attorney	NOUN
ftr-394	2556	39	against	against	ADP
ftr-394	2556	40	whom	whom	PRON
ftr-394	2556	41	the	the	DET
ftr-394	2556	42	penalties	penalty	NOUN
ftr-394	2556	43	are	be	AUX
ftr-394	2556	44	sought	seek	VERB
ftr-394	2556	45	to	to	PART
ftr-394	2556	46	be	be	AUX
ftr-394	2556	47	imposed	impose	VERB
ftr-394	2556	48	because	because	SCONJ
ftr-394	2556	49	those	those	DET
ftr-394	2556	50	penalties	penalty	NOUN
ftr-394	2556	51	are	be	AUX
ftr-394	2556	52	civil	civil	ADJ
ftr-394	2556	53	,	,	PUNCT
ftr-394	2556	54	not	not	PART
ftr-394	2556	55	criminal	criminal	ADJ
ftr-394	2556	56	.	.	PUNCT
ftr-394	2557	1	on	on	ADP
ftr-394	2557	2	another	another	DET
ftr-394	2557	3	issue	issue	NOUN
ftr-394	2557	4	,	,	PUNCT
ftr-394	2557	5	the	the	DET
ftr-394	2557	6	attorney	attorney	NOUN
ftr-394	2557	7	-	-	PUNCT
ftr-394	2557	8	client	client	NOUN
ftr-394	2557	9	privilege	privilege	NOUN
ftr-394	2557	10	did	do	AUX
ftr-394	2557	11	not	not	PART
ftr-394	2557	12	protect	protect	VERB
ftr-394	2557	13	the	the	DET
ftr-394	2557	14	identity	identity	NOUN
ftr-394	2557	15	of	of	ADP
ftr-394	2557	16	clients	client	NOUN
ftr-394	2557	17	of	of	ADP
ftr-394	2557	18	the	the	DET
ftr-394	2557	19	attorney	attorney	NOUN
ftr-394	2557	20	under	under	ADP
ftr-394	2557	21	investigation	investigation	NOUN
ftr-394	2557	22	for	for	ADP
ftr-394	2557	23	promoting	promote	VERB
ftr-394	2557	24	abusive	abusive	ADJ
ftr-394	2557	25	tax	tax	NOUN
ftr-394	2557	26	shelters	shelter	NOUN
ftr-394	2557	27	and	and	CCONJ
ftr-394	2557	28	aiding	aid	VERB
ftr-394	2557	29	and	and	CCONJ
ftr-394	2557	30	abetting	abet	VERB
ftr-394	2557	31	understatement	understatement	NOUN
ftr-394	2557	32	of	of	ADP
ftr-394	2557	33	tax	tax	NOUN
ftr-394	2557	34	liability	liability	NOUN
ftr-394	2557	35	because	because	SCONJ
ftr-394	2557	36	revealing	reveal	VERB
ftr-394	2557	37	the	the	DET
ftr-394	2557	38	clients	client	NOUN
ftr-394	2557	39	’	’	PART
ftr-394	2557	40	identities	identity	NOUN
ftr-394	2557	41	would	would	AUX
ftr-394	2557	42	not	not	PART
ftr-394	2557	43	disclose	disclose	VERB
ftr-394	2557	44	communications	communication	NOUN
ftr-394	2557	45	between	between	ADP
ftr-394	2557	46	the	the	DET
ftr-394	2557	47	attorney	attorney	NOUN
ftr-394	2557	48	and	and	CCONJ
ftr-394	2557	49	clients	client	NOUN
ftr-394	2557	50	.	.	PUNCT
ftr-394	2558	1	in	in	ADP
ftr-394	2558	2	addition	addition	NOUN
ftr-394	2558	3	,	,	PUNCT
ftr-394	2558	4	a	a	DET
ftr-394	2558	5	subpoena	subpoena	NOUN
ftr-394	2558	6	on	on	ADP
ftr-394	2558	7	a	a	DET
ftr-394	2558	8	bank	bank	NOUN
ftr-394	2558	9	to	to	PART
ftr-394	2558	10	produce	produce	VERB
ftr-394	2558	11	all	all	DET
ftr-394	2558	12	checks	check	NOUN
ftr-394	2558	13	deposited	deposit	VERB
ftr-394	2558	14	and	and	CCONJ
ftr-394	2558	15	drawn	draw	VERB
ftr-394	2558	16	on	on	ADP
ftr-394	2558	17	the	the	DET
ftr-394	2558	18	attorney	attorney	NOUN
ftr-394	2558	19	’s	’s	PART
ftr-394	2558	20	trust	trust	NOUN
ftr-394	2558	21	account	account	NOUN
ftr-394	2558	22	was	be	AUX
ftr-394	2558	23	enforced	enforce	VERB
ftr-394	2558	24	.	.	PUNCT
ftr-394	2559	1	the	the	DET
ftr-394	2559	2	tax	tax	NOUN
ftr-394	2559	3	shelters	shelter	NOUN
ftr-394	2559	4	involved	involve	VERB
ftr-394	2559	5	were	be	AUX
ftr-394	2559	6	offshore	offshore	ADV
ftr-394	2559	7	employee	employee	NOUN
ftr-394	2559	8	leasing	leasing	NOUN
ftr-394	2559	9	arrangements	arrangement	NOUN
ftr-394	2559	10	.	.	PUNCT
ftr-394	2560	1	6	6	X
ftr-394	2560	2	.	.	X
ftr-394	2560	3	criminal	criminal	ADJ
ftr-394	2560	4	conviction	conviction	NOUN
ftr-394	2560	5	reversed	reverse	VERB
ftr-394	2560	6	and	and	CCONJ
ftr-394	2560	7	remanded	remand	VERB
ftr-394	2560	8	:	:	PUNCT
ftr-394	2560	9	the	the	DET
ftr-394	2560	10	trial	trial	NOUN
ftr-394	2560	11	court	court	NOUN
ftr-394	2560	12	should	should	AUX
ftr-394	2560	13	have	have	AUX
ftr-394	2560	14	let	let	VERB
ftr-394	2560	15	the	the	DET
ftr-394	2560	16	defendant	defendant	NOUN
ftr-394	2560	17	testify	testify	VERB
ftr-394	2560	18	about	about	ADP
ftr-394	2560	19	consulting	consult	VERB
ftr-394	2560	20	tax	tax	NOUN
ftr-394	2560	21	experts	expert	NOUN
ftr-394	2560	22	.	.	PUNCT
ftr-394	2561	1	united	united	PROPN
ftr-394	2561	2	states	states	PROPN
ftr-394	2561	3	v.	v.	PROPN
ftr-394	2561	4	moran	moran	PROPN
ftr-394	2561	5	,	,	PUNCT
ftr-394	2561	6	493	493	NUM
ftr-394	2561	7	f.3d	f.3d	NUM
ftr-394	2561	8	1002	1002	NUM
ftr-394	2561	9	(	(	PUNCT
ftr-394	2561	10	9th	9th	ADJ
ftr-394	2561	11	cir	cir	NOUN
ftr-394	2561	12	.	.	PUNCT
ftr-394	2562	1	7/6/07	7/6/07	NUM
ftr-394	2562	2	)	)	PUNCT
ftr-394	2562	3	,	,	PUNCT
ftr-394	2562	4	amending	amend	VERB
ftr-394	2562	5	and	and	CCONJ
ftr-394	2562	6	superseding	supersede	VERB
ftr-394	2562	7	482	482	NUM
ftr-394	2562	8	f.3d	f.3d	NUM
ftr-394	2562	9	1101	1101	NUM
ftr-394	2562	10	(	(	PUNCT
ftr-394	2562	11	9th	9th	ADJ
ftr-394	2562	12	cir	cir	NOUN
ftr-394	2562	13	.	.	PUNCT
ftr-394	2563	1	4/2/07	4/2/07	NUM
ftr-394	2563	2	)	)	PUNCT
ftr-394	2563	3	.	.	PUNCT
ftr-394	2564	1	pamela	pamela	PROPN
ftr-394	2564	2	and	and	CCONJ
ftr-394	2564	3	james	james	PROPN
ftr-394	2564	4	moran	moran	PROPN
ftr-394	2564	5	were	be	AUX
ftr-394	2564	6	convicted	convict	VERB
ftr-394	2564	7	,	,	PUNCT
ftr-394	2564	8	among	among	ADP
ftr-394	2564	9	other	other	ADJ
ftr-394	2564	10	things	thing	NOUN
ftr-394	2564	11	,	,	PUNCT
ftr-394	2564	12	of	of	ADP
ftr-394	2564	13	conspiracy	conspiracy	NOUN
ftr-394	2564	14	to	to	PART
ftr-394	2564	15	defraud	defraud	VERB
ftr-394	2564	16	the	the	DET
ftr-394	2564	17	united	united	PROPN
ftr-394	2564	18	states	states	PROPN
ftr-394	2564	19	,	,	PUNCT
ftr-394	2564	20	as	as	ADV
ftr-394	2564	21	well	well	ADV
ftr-394	2564	22	as	as	ADP
ftr-394	2564	23	aiding	aid	VERB
ftr-394	2564	24	and	and	CCONJ
ftr-394	2564	25	assisting	assisting	NOUN
ftr-394	2564	26	—	—	PUNCT
ftr-394	2564	27	do	do	AUX
ftr-394	2564	28	n’t	not	PART
ftr-394	2564	29	you	you	PRON
ftr-394	2564	30	love	love	VERB
ftr-394	2564	31	legal	legal	ADJ
ftr-394	2564	32	redundancies	redundancy	NOUN
ftr-394	2564	33	?	?	PUNCT
ftr-394	2565	1	—	—	PUNCT
ftr-394	2565	2	in	in	ADP
ftr-394	2565	3	the	the	DET
ftr-394	2565	4	preparation	preparation	NOUN
ftr-394	2565	5	and	and	CCONJ
ftr-394	2565	6	filing	filing	NOUN
ftr-394	2565	7	of	of	ADP
ftr-394	2565	8	false	false	ADJ
ftr-394	2565	9	federal	federal	ADJ
ftr-394	2565	10	income	income	NOUN
ftr-394	2565	11	tax	tax	NOUN
ftr-394	2565	12	returns	return	NOUN
ftr-394	2565	13	.	.	PUNCT
ftr-394	2566	1	the	the	DET
ftr-394	2566	2	morans	morans	PROPN
ftr-394	2566	3	were	be	AUX
ftr-394	2566	4	the	the	DET
ftr-394	2566	5	“	"	PUNCT
ftr-394	2566	6	executive	executive	ADJ
ftr-394	2566	7	education	education	NOUN
ftr-394	2566	8	officers	officer	NOUN
ftr-394	2566	9	”	"	PUNCT
ftr-394	2566	10	who	who	PRON
ftr-394	2566	11	trained	train	VERB
ftr-394	2566	12	the	the	DET
ftr-394	2566	13	sales	sale	NOUN
ftr-394	2566	14	force	force	NOUN
ftr-394	2566	15	of	of	ADP
ftr-394	2566	16	anderson	anderson	PROPN
ftr-394	2566	17	’s	’s	PART
ftr-394	2566	18	ark	ark	PROPN
ftr-394	2566	19	and	and	CCONJ
ftr-394	2566	20	associates	associate	NOUN
ftr-394	2566	21	.	.	PUNCT
ftr-394	2567	1	the	the	DET
ftr-394	2567	2	company	company	NOUN
ftr-394	2567	3	offered	offer	VERB
ftr-394	2567	4	several	several	ADJ
ftr-394	2567	5	forms	form	NOUN
ftr-394	2567	6	of	of	ADP
ftr-394	2567	7	2008	2008	NUM
ftr-394	2567	8	]	]	PUNCT
ftr-394	2567	9	recent	recent	ADJ
ftr-394	2567	10	developments	development	NOUN
ftr-394	2567	11	in	in	ADP
ftr-394	2567	12	federal	federal	ADJ
ftr-394	2567	13	income	income	NOUN
ftr-394	2567	14	taxation	taxation	NOUN
ftr-394	2567	15	837	837	NUM
ftr-394	2567	16	tax	tax	NOUN
ftr-394	2567	17	reduction	reduction	NOUN
ftr-394	2567	18	plans	plan	NOUN
ftr-394	2567	19	that	that	PRON
ftr-394	2567	20	generally	generally	ADV
ftr-394	2567	21	involved	involve	VERB
ftr-394	2567	22	shifting	shift	VERB
ftr-394	2567	23	funds	fund	NOUN
ftr-394	2567	24	through	through	ADP
ftr-394	2567	25	costa	costa	PROPN
ftr-394	2567	26	rica	rica	PROPN
ftr-394	2567	27	entities	entity	NOUN
ftr-394	2567	28	and	and	CCONJ
ftr-394	2567	29	not	not	PART
ftr-394	2567	30	paying	pay	VERB
ftr-394	2567	31	taxes	taxis	NOUN
ftr-394	2567	32	.	.	PUNCT
ftr-394	2568	1	the	the	DET
ftr-394	2568	2	trial	trial	NOUN
ftr-394	2568	3	court	court	NOUN
ftr-394	2568	4	sustained	sustain	VERB
ftr-394	2568	5	the	the	DET
ftr-394	2568	6	government	government	NOUN
ftr-394	2568	7	’s	’s	PART
ftr-394	2568	8	hearsay	hearsay	ADJ
ftr-394	2568	9	objection	objection	NOUN
ftr-394	2568	10	to	to	ADP
ftr-394	2568	11	mrs	mrs	PROPN
ftr-394	2568	12	.	.	PROPN
ftr-394	2568	13	moran	moran	PROPN
ftr-394	2568	14	’s	’s	PART
ftr-394	2568	15	testimony	testimony	NOUN
ftr-394	2568	16	regarding	regard	VERB
ftr-394	2568	17	advice	advice	NOUN
ftr-394	2568	18	she	she	PRON
ftr-394	2568	19	had	have	AUX
ftr-394	2568	20	received	receive	VERB
ftr-394	2568	21	from	from	ADP
ftr-394	2568	22	a	a	DET
ftr-394	2568	23	cpa	cpa	NOUN
ftr-394	2568	24	and	and	CCONJ
ftr-394	2568	25	testimony	testimony	NOUN
ftr-394	2568	26	regarding	regard	VERB
ftr-394	2568	27	legal	legal	ADJ
ftr-394	2568	28	opinions	opinion	NOUN
ftr-394	2568	29	she	she	PRON
ftr-394	2568	30	received	receive	VERB
ftr-394	2568	31	about	about	ADP
ftr-394	2568	32	the	the	DET
ftr-394	2568	33	tax	tax	NOUN
ftr-394	2568	34	program	program	NOUN
ftr-394	2568	35	.	.	PUNCT
ftr-394	2569	1	the	the	DET
ftr-394	2569	2	testimony	testimony	NOUN
ftr-394	2569	3	was	be	AUX
ftr-394	2569	4	offered	offer	VERB
ftr-394	2569	5	not	not	PART
ftr-394	2569	6	for	for	ADP
ftr-394	2569	7	the	the	DET
ftr-394	2569	8	truth	truth	NOUN
ftr-394	2569	9	of	of	ADP
ftr-394	2569	10	what	what	PRON
ftr-394	2569	11	was	be	AUX
ftr-394	2569	12	told	tell	VERB
ftr-394	2569	13	to	to	ADP
ftr-394	2569	14	mrs	mrs	PROPN
ftr-394	2569	15	.	.	PROPN
ftr-394	2569	16	moran	moran	PROPN
ftr-394	2569	17	,	,	PUNCT
ftr-394	2569	18	but	but	CCONJ
ftr-394	2569	19	as	as	ADP
ftr-394	2569	20	evidence	evidence	NOUN
ftr-394	2569	21	of	of	ADP
ftr-394	2569	22	her	her	PRON
ftr-394	2569	23	good	good	ADJ
ftr-394	2569	24	faith	faith	NOUN
ftr-394	2569	25	reliance	reliance	NOUN
ftr-394	2569	26	on	on	ADP
ftr-394	2569	27	the	the	DET
ftr-394	2569	28	advice	advice	NOUN
ftr-394	2569	29	of	of	ADP
ftr-394	2569	30	experts	expert	NOUN
ftr-394	2569	31	as	as	ADP
ftr-394	2569	32	a	a	DET
ftr-394	2569	33	defense	defense	NOUN
ftr-394	2569	34	against	against	ADP
ftr-394	2569	35	the	the	DET
ftr-394	2569	36	willfulness	willfulness	NOUN
ftr-394	2569	37	of	of	ADP
ftr-394	2569	38	her	her	PRON
ftr-394	2569	39	actions	action	NOUN
ftr-394	2569	40	,	,	PUNCT
ftr-394	2569	41	and	and	CCONJ
ftr-394	2569	42	was	be	AUX
ftr-394	2569	43	,	,	PUNCT
ftr-394	2569	44	therefore	therefore	ADV
ftr-394	2569	45	,	,	PUNCT
ftr-394	2569	46	not	not	PART
ftr-394	2569	47	hearsay	hearsay	VERB
ftr-394	2569	48	.	.	PUNCT
ftr-394	2570	1	the	the	DET
ftr-394	2570	2	ninth	ninth	ADJ
ftr-394	2570	3	circuit	circuit	NOUN
ftr-394	2570	4	concluded	conclude	VERB
ftr-394	2570	5	that	that	SCONJ
ftr-394	2570	6	the	the	DET
ftr-394	2570	7	error	error	NOUN
ftr-394	2570	8	was	be	AUX
ftr-394	2570	9	not	not	PART
ftr-394	2570	10	harmless	harmless	ADJ
ftr-394	2570	11	error	error	NOUN
ftr-394	2570	12	.	.	PUNCT
ftr-394	2571	1	the	the	DET
ftr-394	2571	2	court	court	NOUN
ftr-394	2571	3	rejected	reject	VERB
ftr-394	2571	4	defendants	defendant	NOUN
ftr-394	2571	5	’	'	PUNCT
ftr-394	2571	6	claims	claim	VERB
ftr-394	2571	7	that	that	SCONJ
ftr-394	2571	8	the	the	DET
ftr-394	2571	9	trial	trial	NOUN
ftr-394	2571	10	court	court	NOUN
ftr-394	2571	11	erred	err	VERB
ftr-394	2571	12	in	in	ADP
ftr-394	2571	13	allowing	allow	VERB
ftr-394	2571	14	expert	expert	ADJ
ftr-394	2571	15	testimony	testimony	NOUN
ftr-394	2571	16	that	that	SCONJ
ftr-394	2571	17	the	the	DET
ftr-394	2571	18	marketed	market	VERB
ftr-394	2571	19	transactions	transaction	NOUN
ftr-394	2571	20	were	be	AUX
ftr-394	2571	21	shams	sham	NOUN
ftr-394	2571	22	,	,	PUNCT
ftr-394	2571	23	by	by	ADP
ftr-394	2571	24	giving	give	VERB
ftr-394	2571	25	an	an	DET
ftr-394	2571	26	improper	improper	ADJ
ftr-394	2571	27	pinkerton	pinkerton	PROPN
ftr-394	2571	28	instruction	instruction	NOUN
ftr-394	2571	29	to	to	ADP
ftr-394	2571	30	the	the	DET
ftr-394	2571	31	jury	jury	NOUN
ftr-394	2571	32	,	,	PUNCT
ftr-394	2571	33	i.e.	i.e.	X
ftr-394	2571	34	,	,	PUNCT
ftr-394	2571	35	each	each	DET
ftr-394	2571	36	member	member	NOUN
ftr-394	2571	37	of	of	ADP
ftr-394	2571	38	a	a	DET
ftr-394	2571	39	conspiracy	conspiracy	NOUN
ftr-394	2571	40	may	may	AUX
ftr-394	2571	41	be	be	AUX
ftr-394	2571	42	convicted	convict	VERB
ftr-394	2571	43	of	of	ADP
ftr-394	2571	44	a	a	DET
ftr-394	2571	45	crime	crime	NOUN
ftr-394	2571	46	committed	commit	VERB
ftr-394	2571	47	by	by	ADP
ftr-394	2571	48	another	another	DET
ftr-394	2571	49	member	member	NOUN
ftr-394	2571	50	,	,	PUNCT
ftr-394	2571	51	and	and	CCONJ
ftr-394	2571	52	by	by	ADP
ftr-394	2571	53	admitting	admit	VERB
ftr-394	2571	54	computer	computer	NOUN
ftr-394	2571	55	records	record	NOUN
ftr-394	2571	56	of	of	ADP
ftr-394	2571	57	a	a	DET
ftr-394	2571	58	co	co	NOUN
ftr-394	2571	59	-	-	NOUN
ftr-394	2571	60	conspirator	conspirator	NOUN
ftr-394	2571	61	as	as	ADP
ftr-394	2571	62	statements	statement	NOUN
ftr-394	2571	63	.	.	PUNCT
ftr-394	2572	1	7	7	X
ftr-394	2572	2	.	.	X
ftr-394	2572	3	a	a	DET
ftr-394	2572	4	unanimous	unanimous	ADJ
ftr-394	2572	5	supreme	supreme	PROPN
ftr-394	2572	6	court	court	PROPN
ftr-394	2572	7	resolves	resolve	VERB
ftr-394	2572	8	another	another	DET
ftr-394	2572	9	pressing	press	VERB
ftr-394	2572	10	tax	tax	NOUN
ftr-394	2572	11	issue	issue	NOUN
ftr-394	2572	12	because	because	SCONJ
ftr-394	2572	13	the	the	DET
ftr-394	2572	14	circuits	circuit	NOUN
ftr-394	2572	15	disagreed	disagree	VERB
ftr-394	2572	16	over	over	ADP
ftr-394	2572	17	who	who	PRON
ftr-394	2572	18	has	have	AUX
ftr-394	2572	19	authority	authority	NOUN
ftr-394	2572	20	to	to	PART
ftr-394	2572	21	abate	abate	VERB
ftr-394	2572	22	interest	interest	NOUN
ftr-394	2572	23	.	.	PUNCT
ftr-394	2573	1	hinck	hinck	PROPN
ftr-394	2573	2	v.	v.	ADP
ftr-394	2573	3	united	united	PROPN
ftr-394	2573	4	states	states	PROPN
ftr-394	2573	5	,	,	PUNCT
ftr-394	2573	6	127	127	NUM
ftr-394	2573	7	s.	s.	PROPN
ftr-394	2573	8	ct	ct	PROPN
ftr-394	2573	9	.	.	PROPN
ftr-394	2573	10	2011	2011	NUM
ftr-394	2573	11	(	(	PUNCT
ftr-394	2573	12	5/21/07	5/21/07	NUM
ftr-394	2573	13	)	)	PUNCT
ftr-394	2573	14	.	.	PUNCT
ftr-394	2574	1	section	section	NOUN
ftr-394	2574	2	6404(e)(1	6404(e)(1	NUM
ftr-394	2574	3	)	)	PUNCT
ftr-394	2574	4	permits	permit	VERB
ftr-394	2574	5	the	the	DET
ftr-394	2574	6	commissioner	commissioner	NOUN
ftr-394	2574	7	to	to	PART
ftr-394	2574	8	abate	abate	VERB
ftr-394	2574	9	interest	interest	NOUN
ftr-394	2574	10	on	on	ADP
ftr-394	2574	11	a	a	DET
ftr-394	2574	12	deficiency	deficiency	NOUN
ftr-394	2574	13	attributable	attributable	ADJ
ftr-394	2574	14	to	to	ADP
ftr-394	2574	15	unreasonable	unreasonable	ADJ
ftr-394	2574	16	error	error	NOUN
ftr-394	2574	17	by	by	ADP
ftr-394	2574	18	the	the	DET
ftr-394	2574	19	irs	irs	PROPN
ftr-394	2574	20	.	.	PUNCT
ftr-394	2575	1	section	section	PROPN
ftr-394	2575	2	6404(h	6404(h	PROPN
ftr-394	2575	3	)	)	PUNCT
ftr-394	2576	1	provides	provide	VERB
ftr-394	2576	2	that	that	SCONJ
ftr-394	2576	3	the	the	DET
ftr-394	2576	4	tax	tax	NOUN
ftr-394	2576	5	court	court	NOUN
ftr-394	2576	6	has	have	VERB
ftr-394	2576	7	jurisdiction	jurisdiction	NOUN
ftr-394	2576	8	to	to	PART
ftr-394	2576	9	determine	determine	VERB
ftr-394	2576	10	whether	whether	SCONJ
ftr-394	2576	11	failure	failure	NOUN
ftr-394	2576	12	to	to	PART
ftr-394	2576	13	abate	abate	VERB
ftr-394	2576	14	interest	interest	NOUN
ftr-394	2576	15	was	be	AUX
ftr-394	2576	16	an	an	DET
ftr-394	2576	17	abuse	abuse	NOUN
ftr-394	2576	18	of	of	ADP
ftr-394	2576	19	discretion	discretion	NOUN
ftr-394	2576	20	.	.	PUNCT
ftr-394	2577	1	(	(	PUNCT
ftr-394	2577	2	relief	relief	NOUN
ftr-394	2577	3	is	be	AUX
ftr-394	2577	4	not	not	PART
ftr-394	2577	5	available	available	ADJ
ftr-394	2577	6	to	to	ADP
ftr-394	2577	7	taxpayers	taxpayer	NOUN
ftr-394	2577	8	whose	whose	DET
ftr-394	2577	9	net	net	ADJ
ftr-394	2577	10	worth	worth	NOUN
ftr-394	2577	11	exceeds	exceed	VERB
ftr-394	2577	12	$	$	SYM
ftr-394	2577	13	2	2	NUM
ftr-394	2577	14	million	million	NUM
ftr-394	2577	15	or	or	CCONJ
ftr-394	2577	16	who	who	PRON
ftr-394	2577	17	own	own	VERB
ftr-394	2577	18	a	a	DET
ftr-394	2577	19	business	business	NOUN
ftr-394	2577	20	worth	worth	ADJ
ftr-394	2577	21	in	in	ADP
ftr-394	2577	22	excess	excess	NOUN
ftr-394	2577	23	of	of	ADP
ftr-394	2577	24	$	$	SYM
ftr-394	2577	25	7	7	NUM
ftr-394	2577	26	million	million	NUM
ftr-394	2577	27	.	.	PUNCT
ftr-394	2578	1	§	§	PROPN
ftr-394	2578	2	7430(c)(4)(a)(ii	7430(c)(4)(a)(ii	NUM
ftr-394	2578	3	)	)	PUNCT
ftr-394	2578	4	.	.	PUNCT
ftr-394	2578	5	)	)	PUNCT
ftr-394	2579	1	the	the	DET
ftr-394	2579	2	supreme	supreme	PROPN
ftr-394	2579	3	court	court	PROPN
ftr-394	2579	4	held	hold	VERB
ftr-394	2579	5	that	that	SCONJ
ftr-394	2579	6	§	§	PROPN
ftr-394	2579	7	6404(h	6404(h	NUM
ftr-394	2579	8	)	)	PUNCT
ftr-394	2579	9	grants	grant	VERB
ftr-394	2579	10	exclusive	exclusive	ADJ
ftr-394	2579	11	jurisdiction	jurisdiction	NOUN
ftr-394	2579	12	over	over	ADP
ftr-394	2579	13	interest	interest	NOUN
ftr-394	2579	14	abatement	abatement	NOUN
ftr-394	2579	15	to	to	ADP
ftr-394	2579	16	the	the	DET
ftr-394	2579	17	tax	tax	NOUN
ftr-394	2579	18	court	court	NOUN
ftr-394	2579	19	.	.	PUNCT
ftr-394	2580	1	the	the	DET
ftr-394	2580	2	district	district	NOUN
ftr-394	2580	3	courts	court	NOUN
ftr-394	2580	4	and	and	CCONJ
ftr-394	2580	5	court	court	NOUN
ftr-394	2580	6	of	of	ADP
ftr-394	2580	7	federal	federal	ADJ
ftr-394	2580	8	claims	claim	NOUN
ftr-394	2580	9	do	do	AUX
ftr-394	2580	10	not	not	PART
ftr-394	2580	11	have	have	VERB
ftr-394	2580	12	jurisdiction	jurisdiction	NOUN
ftr-394	2580	13	to	to	PART
ftr-394	2580	14	review	review	VERB
ftr-394	2580	15	interest	interest	NOUN
ftr-394	2580	16	abatement	abatement	NOUN
ftr-394	2580	17	claims	claim	NOUN
ftr-394	2580	18	under	under	ADP
ftr-394	2580	19	their	their	PRON
ftr-394	2580	20	general	general	ADJ
ftr-394	2580	21	jurisdiction	jurisdiction	NOUN
ftr-394	2580	22	over	over	ADP
ftr-394	2580	23	refund	refund	NOUN
ftr-394	2580	24	claims	claim	NOUN
ftr-394	2580	25	.	.	PUNCT
ftr-394	2581	1	the	the	DET
ftr-394	2581	2	decision	decision	NOUN
ftr-394	2581	3	affirms	affirm	VERB
ftr-394	2581	4	the	the	DET
ftr-394	2581	5	federal	federal	ADJ
ftr-394	2581	6	circuit	circuit	NOUN
ftr-394	2581	7	’s	’s	PART
ftr-394	2581	8	holding	hold	VERB
ftr-394	2581	9	in	in	ADP
ftr-394	2581	10	the	the	DET
ftr-394	2581	11	case	case	NOUN
ftr-394	2581	12	,	,	PUNCT
ftr-394	2581	13	which	which	PRON
ftr-394	2581	14	conflicted	conflict	VERB
ftr-394	2581	15	with	with	ADP
ftr-394	2581	16	the	the	DET
ftr-394	2581	17	fifth	fifth	ADJ
ftr-394	2581	18	circuit	circuit	NOUN
ftr-394	2581	19	’s	’s	PART
ftr-394	2581	20	opinion	opinion	NOUN
ftr-394	2581	21	in	in	ADP
ftr-394	2581	22	beall	beall	PROPN
ftr-394	2581	23	v.	v.	PROPN
ftr-394	2581	24	united	united	PROPN
ftr-394	2581	25	states	states	PROPN
ftr-394	2581	26	,	,	PUNCT
ftr-394	2581	27	336	336	NUM
ftr-394	2581	28	f.3d	f.3d	NUM
ftr-394	2581	29	419	419	NUM
ftr-394	2581	30	(	(	PUNCT
ftr-394	2581	31	2003	2003	NUM
ftr-394	2581	32	)	)	PUNCT
ftr-394	2581	33	.	.	PUNCT
ftr-394	2582	1	8	8	X
ftr-394	2582	2	.	.	PUNCT
ftr-394	2583	1	the	the	DET
ftr-394	2583	2	standard	standard	NOUN
ftr-394	2583	3	for	for	ADP
ftr-394	2583	4	preparer	preparer	NOUN
ftr-394	2583	5	penalties	penalty	NOUN
ftr-394	2583	6	is	be	AUX
ftr-394	2583	7	broadened	broaden	VERB
ftr-394	2583	8	to	to	PART
ftr-394	2583	9	include	include	VERB
ftr-394	2583	10	preparers	preparer	NOUN
ftr-394	2583	11	of	of	ADP
ftr-394	2583	12	all	all	DET
ftr-394	2583	13	tax	tax	NOUN
ftr-394	2583	14	returns	return	NOUN
ftr-394	2583	15	,	,	PUNCT
ftr-394	2583	16	and	and	CCONJ
ftr-394	2583	17	is	be	AUX
ftr-394	2583	18	heightened	heighten	VERB
ftr-394	2583	19	from	from	ADP
ftr-394	2583	20	“	"	PUNCT
ftr-394	2583	21	realistic	realistic	ADJ
ftr-394	2583	22	possibility	possibility	NOUN
ftr-394	2583	23	of	of	ADP
ftr-394	2583	24	success	success	NOUN
ftr-394	2583	25	”	"	PUNCT
ftr-394	2583	26	to	to	ADP
ftr-394	2583	27	“	"	PUNCT
ftr-394	2583	28	more	more	ADV
ftr-394	2583	29	likely	likely	ADJ
ftr-394	2583	30	than	than	ADP
ftr-394	2583	31	not	not	PART
ftr-394	2583	32	.	.	PUNCT
ftr-394	2583	33	”	"	PUNCT
ftr-394	2584	1	the	the	DET
ftr-394	2584	2	2007	2007	NUM
ftr-394	2584	3	act	act	NOUN
ftr-394	2584	4	,	,	PUNCT
ftr-394	2584	5	§	§	PROPN
ftr-394	2584	6	8246	8246	NUM
ftr-394	2584	7	,	,	PUNCT
ftr-394	2584	8	amends	amend	VERB
ftr-394	2584	9	code	code	PROPN
ftr-394	2584	10	§	§	PROPN
ftr-394	2584	11	§	§	PROPN
ftr-394	2584	12	6694	6694	NUM
ftr-394	2584	13	and	and	CCONJ
ftr-394	2584	14	7701	7701	NUM
ftr-394	2584	15	to	to	PART
ftr-394	2584	16	expand	expand	VERB
ftr-394	2584	17	the	the	DET
ftr-394	2584	18	applicability	applicability	NOUN
ftr-394	2584	19	of	of	ADP
ftr-394	2584	20	the	the	DET
ftr-394	2584	21	§	§	PROPN
ftr-394	2584	22	6694	6694	NUM
ftr-394	2584	23	return	return	NOUN
ftr-394	2584	24	preparer	preparer	NOUN
ftr-394	2584	25	penalties	penalty	NOUN
ftr-394	2584	26	from	from	ADP
ftr-394	2584	27	“	"	PUNCT
ftr-394	2584	28	income	income	NOUN
ftr-394	2584	29	tax	tax	NOUN
ftr-394	2584	30	return	return	NOUN
ftr-394	2584	31	preparers	preparer	NOUN
ftr-394	2584	32	”	"	PUNCT
ftr-394	2584	33	to	to	ADP
ftr-394	2584	34	all	all	DET
ftr-394	2584	35	tax	tax	NOUN
ftr-394	2584	36	return	return	NOUN
ftr-394	2584	37	preparers	preparer	NOUN
ftr-394	2584	38	.	.	PUNCT
ftr-394	2585	1	it	it	PRON
ftr-394	2585	2	also	also	ADV
ftr-394	2585	3	heightens	heighten	VERB
ftr-394	2585	4	the	the	DET
ftr-394	2585	5	standards	standard	NOUN
ftr-394	2585	6	of	of	ADP
ftr-394	2585	7	conduct	conduct	NOUN
ftr-394	2585	8	to	to	PART
ftr-394	2585	9	avoid	avoid	VERB
ftr-394	2585	10	the	the	DET
ftr-394	2585	11	imposition	imposition	NOUN
ftr-394	2585	12	of	of	ADP
ftr-394	2585	13	the	the	DET
ftr-394	2585	14	return	return	NOUN
ftr-394	2585	15	preparer	preparer	NOUN
ftr-394	2585	16	penalty	penalty	NOUN
ftr-394	2585	17	for	for	ADP
ftr-394	2585	18	undisclosed	undisclosed	ADJ
ftr-394	2585	19	positions	position	NOUN
ftr-394	2585	20	with	with	ADP
ftr-394	2585	21	a	a	DET
ftr-394	2585	22	requirement	requirement	NOUN
ftr-394	2585	23	that	that	SCONJ
ftr-394	2585	24	there	there	PRON
ftr-394	2585	25	be	be	VERB
ftr-394	2585	26	a	a	DET
ftr-394	2585	27	reasonable	reasonable	ADJ
ftr-394	2585	28	belief	belief	NOUN
ftr-394	2585	29	that	that	SCONJ
ftr-394	2585	30	the	the	DET
ftr-394	2585	31	tax	tax	NOUN
ftr-394	2585	32	treatment	treatment	NOUN
ftr-394	2585	33	of	of	ADP
ftr-394	2585	34	the	the	DET
ftr-394	2585	35	position	position	NOUN
ftr-394	2585	36	was	be	AUX
ftr-394	2585	37	“	"	PUNCT
ftr-394	2585	38	more	more	ADV
ftr-394	2585	39	likely	likely	ADJ
ftr-394	2585	40	than	than	ADP
ftr-394	2585	41	not	not	PART
ftr-394	2585	42	”	"	PUNCT
ftr-394	2585	43	the	the	DET
ftr-394	2585	44	proper	proper	ADJ
ftr-394	2585	45	treatment	treatment	NOUN
ftr-394	2585	46	.	.	PUNCT
ftr-394	2586	1	for	for	ADP
ftr-394	2586	2	disclosed	disclose	VERB
ftr-394	2586	3	positions	position	NOUN
ftr-394	2586	4	,	,	PUNCT
ftr-394	2586	5	the	the	DET
ftr-394	2586	6	standard	standard	NOUN
ftr-394	2586	7	is	be	AUX
ftr-394	2586	8	increased	increase	VERB
ftr-394	2586	9	from	from	ADP
ftr-394	2586	10	“	"	PUNCT
ftr-394	2586	11	nonfrivolous	nonfrivolous	ADJ
ftr-394	2586	12	”	"	PUNCT
ftr-394	2586	13	to	to	ADP
ftr-394	2586	14	“	"	PUNCT
ftr-394	2586	15	reasonable	reasonable	ADJ
ftr-394	2586	16	basis	basis	NOUN
ftr-394	2586	17	.	.	PUNCT
ftr-394	2586	18	”	"	PUNCT
ftr-394	2587	1	penalty	penalty	NOUN
ftr-394	2587	2	amounts	amount	NOUN
ftr-394	2587	3	are	be	AUX
ftr-394	2587	4	increased	increase	VERB
ftr-394	2587	5	from	from	ADP
ftr-394	2587	6	$	$	SYM
ftr-394	2587	7	250	250	NUM
ftr-394	2587	8	to	to	ADP
ftr-394	2587	9	the	the	DET
ftr-394	2587	10	greater	great	ADJ
ftr-394	2587	11	of	of	ADP
ftr-394	2587	12	$	$	SYM
ftr-394	2587	13	1,000	1,000	NUM
ftr-394	2587	14	or	or	CCONJ
ftr-394	2587	15	50	50	NUM
ftr-394	2587	16	percent	percent	NOUN
ftr-394	2587	17	of	of	ADP
ftr-394	2587	18	the	the	DET
ftr-394	2587	19	income	income	NOUN
ftr-394	2587	20	to	to	PART
ftr-394	2587	21	be	be	AUX
ftr-394	2587	22	derived	derive	VERB
ftr-394	2587	23	by	by	ADP
ftr-394	2587	24	the	the	DET
ftr-394	2587	25	838	838	NUM
ftr-394	2587	26	florida	florida	PROPN
ftr-394	2587	27	tax	tax	NOUN
ftr-394	2587	28	review	review	NOUN
ftr-394	2587	29	[	[	X
ftr-394	2587	30	vol	vol	NOUN
ftr-394	2587	31	.	.	PUNCT
ftr-394	2588	1	8	8	NUM
ftr-394	2588	2	:	:	PUNCT
ftr-394	2588	3	si	si	PROPN
ftr-394	2588	4	preparer	preparer	NOUN
ftr-394	2588	5	under	under	ADP
ftr-394	2588	6	§	§	PROPN
ftr-394	2588	7	6694(a	6694(a	PROPN
ftr-394	2588	8	)	)	PUNCT
ftr-394	2588	9	,	,	PUNCT
ftr-394	2588	10	and	and	CCONJ
ftr-394	2588	11	from	from	ADP
ftr-394	2588	12	$	$	SYM
ftr-394	2588	13	1,000	1,000	NUM
ftr-394	2588	14	to	to	ADP
ftr-394	2588	15	the	the	DET
ftr-394	2588	16	greater	great	ADJ
ftr-394	2588	17	of	of	ADP
ftr-394	2588	18	$	$	SYM
ftr-394	2588	19	5,000	5,000	NUM
ftr-394	2588	20	or	or	CCONJ
ftr-394	2588	21	50	50	NUM
ftr-394	2588	22	percent	percent	NOUN
ftr-394	2588	23	of	of	ADP
ftr-394	2588	24	the	the	DET
ftr-394	2588	25	income	income	NOUN
ftr-394	2588	26	to	to	PART
ftr-394	2588	27	be	be	AUX
ftr-394	2588	28	derived	derive	VERB
ftr-394	2588	29	by	by	ADP
ftr-394	2588	30	the	the	DET
ftr-394	2588	31	preparer	preparer	NOUN
ftr-394	2588	32	under	under	ADP
ftr-394	2588	33	§	§	PROPN
ftr-394	2588	34	6694(b	6694(b	NOUN
ftr-394	2588	35	)	)	PUNCT
ftr-394	2588	36	.	.	PUNCT
ftr-394	2589	1	these	these	DET
ftr-394	2589	2	changes	change	NOUN
ftr-394	2589	3	are	be	AUX
ftr-394	2589	4	effective	effective	ADJ
ftr-394	2589	5	for	for	ADP
ftr-394	2589	6	tax	tax	NOUN
ftr-394	2589	7	returns	return	NOUN
ftr-394	2589	8	prepared	prepare	VERB
ftr-394	2589	9	after	after	ADP
ftr-394	2589	10	5/25/07	5/25/07	NUM
ftr-394	2589	11	.	.	PUNCT
ftr-394	2590	1	a.	a.	NOUN
ftr-394	2590	2	but	but	CCONJ
ftr-394	2590	3	practitioners	practitioner	NOUN
ftr-394	2590	4	will	will	AUX
ftr-394	2590	5	be	be	AUX
ftr-394	2590	6	given	give	VERB
ftr-394	2590	7	a	a	DET
ftr-394	2590	8	pass	pass	NOUN
ftr-394	2590	9	under	under	ADP
ftr-394	2590	10	the	the	DET
ftr-394	2590	11	new	new	ADJ
ftr-394	2590	12	rules	rule	NOUN
ftr-394	2590	13	for	for	ADP
ftr-394	2590	14	the	the	DET
ftr-394	2590	15	rest	rest	NOUN
ftr-394	2590	16	of	of	ADP
ftr-394	2590	17	2007	2007	NUM
ftr-394	2590	18	.	.	PUNCT
ftr-394	2591	1	ir-2007	ir-2007	PROPN
ftr-394	2591	2	-	-	PUNCT
ftr-394	2591	3	115	115	NUM
ftr-394	2591	4	and	and	CCONJ
ftr-394	2591	5	notice	notice	VERB
ftr-394	2591	6	2007	2007	NUM
ftr-394	2591	7	-	-	SYM
ftr-394	2591	8	54	54	NUM
ftr-394	2591	9	,	,	PUNCT
ftr-394	2591	10	2007	2007	NUM
ftr-394	2591	11	-	-	SYM
ftr-394	2591	12	27	27	NUM
ftr-394	2591	13	i.r.b	i.r.b	NOUN
ftr-394	2591	14	.	.	PUNCT
ftr-394	2592	1	12	12	NUM
ftr-394	2592	2	(	(	PUNCT
ftr-394	2592	3	7/2/07	7/2/07	NUM
ftr-394	2592	4	)	)	PUNCT
ftr-394	2592	5	.	.	PUNCT
ftr-394	2593	1	this	this	DET
ftr-394	2593	2	notice	notice	NOUN
ftr-394	2593	3	provides	provide	VERB
ftr-394	2593	4	transitional	transitional	ADJ
ftr-394	2593	5	relief	relief	NOUN
ftr-394	2593	6	for	for	ADP
ftr-394	2593	7	all	all	DET
ftr-394	2593	8	returns	return	NOUN
ftr-394	2593	9	,	,	PUNCT
ftr-394	2593	10	amended	amend	VERB
ftr-394	2593	11	returns	return	NOUN
ftr-394	2593	12	and	and	CCONJ
ftr-394	2593	13	refund	refund	NOUN
ftr-394	2593	14	claims	claim	NOUN
ftr-394	2593	15	due	due	ADJ
ftr-394	2593	16	on	on	ADP
ftr-394	2593	17	or	or	CCONJ
ftr-394	2593	18	before	before	ADP
ftr-394	2593	19	12/31/07	12/31/07	PROPN
ftr-394	2593	20	,	,	PUNCT
ftr-394	2593	21	to	to	ADP
ftr-394	2593	22	estimated	estimate	VERB
ftr-394	2593	23	tax	tax	NOUN
ftr-394	2593	24	returns	return	NOUN
ftr-394	2593	25	due	due	ADJ
ftr-394	2593	26	on	on	ADP
ftr-394	2593	27	or	or	CCONJ
ftr-394	2593	28	before	before	ADP
ftr-394	2593	29	1/15/08	1/15/08	NUM
ftr-394	2593	30	,	,	PUNCT
ftr-394	2593	31	and	and	CCONJ
ftr-394	2593	32	to	to	ADP
ftr-394	2593	33	employment	employment	NOUN
ftr-394	2593	34	and	and	CCONJ
ftr-394	2593	35	excise	excise	NOUN
ftr-394	2593	36	tax	tax	NOUN
ftr-394	2593	37	returns	return	NOUN
ftr-394	2593	38	due	due	ADJ
ftr-394	2593	39	on	on	ADP
ftr-394	2593	40	or	or	CCONJ
ftr-394	2593	41	before	before	ADP
ftr-394	2593	42	1/31/08	1/31/08	NUM
ftr-394	2593	43	.	.	PUNCT
ftr-394	2594	1	the	the	DET
ftr-394	2594	2	transitional	transitional	ADJ
ftr-394	2594	3	relief	relief	NOUN
ftr-394	2594	4	is	be	AUX
ftr-394	2594	5	that	that	SCONJ
ftr-394	2594	6	the	the	DET
ftr-394	2594	7	standards	standard	NOUN
ftr-394	2594	8	set	set	VERB
ftr-394	2594	9	forth	forth	ADP
ftr-394	2594	10	under	under	ADP
ftr-394	2594	11	previous	previous	ADJ
ftr-394	2594	12	law	law	NOUN
ftr-394	2594	13	and	and	CCONJ
ftr-394	2594	14	current	current	ADJ
ftr-394	2594	15	regulations	regulation	NOUN
ftr-394	2594	16	will	will	AUX
ftr-394	2594	17	be	be	AUX
ftr-394	2594	18	applied	apply	VERB
ftr-394	2594	19	in	in	ADP
ftr-394	2594	20	determining	determine	VERB
ftr-394	2594	21	whether	whether	SCONJ
ftr-394	2594	22	the	the	DET
ftr-394	2594	23	irs	irs	PROPN
ftr-394	2594	24	will	will	AUX
ftr-394	2594	25	impose	impose	VERB
ftr-394	2594	26	penalties	penalty	NOUN
ftr-394	2594	27	under	under	ADP
ftr-394	2594	28	§	§	PROPN
ftr-394	2594	29	6694(a	6694(a	NOUN
ftr-394	2594	30	)	)	PUNCT
ftr-394	2594	31	,	,	PUNCT
ftr-394	2594	32	but	but	CCONJ
ftr-394	2594	33	the	the	DET
ftr-394	2594	34	transitional	transitional	ADJ
ftr-394	2594	35	relief	relief	NOUN
ftr-394	2594	36	is	be	AUX
ftr-394	2594	37	not	not	PART
ftr-394	2594	38	available	available	ADJ
ftr-394	2594	39	for	for	ADP
ftr-394	2594	40	penalties	penalty	NOUN
ftr-394	2594	41	under	under	ADP
ftr-394	2594	42	§	§	PROPN
ftr-394	2594	43	6694(b	6694(b	NOUN
ftr-394	2594	44	)	)	PUNCT
ftr-394	2594	45	,	,	PUNCT
ftr-394	2594	46	which	which	PRON
ftr-394	2594	47	applies	apply	VERB
ftr-394	2594	48	to	to	PART
ftr-394	2594	49	return	return	VERB
ftr-394	2594	50	preparers	preparer	NOUN
ftr-394	2594	51	who	who	PRON
ftr-394	2594	52	exhibit	exhibit	VERB
ftr-394	2594	53	“	"	PUNCT
ftr-394	2594	54	willful	willful	ADJ
ftr-394	2594	55	or	or	CCONJ
ftr-394	2594	56	reckless	reckless	ADJ
ftr-394	2594	57	conduct	conduct	NOUN
ftr-394	2594	58	.	.	PUNCT
ftr-394	2594	59	”	"	PUNCT
ftr-394	2595	1	b.	b.	PROPN
ftr-394	2595	2	placeholder	placeholder	NOUN
ftr-394	2595	3	proposed	propose	VERB
ftr-394	2595	4	circular	circular	ADJ
ftr-394	2595	5	230	230	NUM
ftr-394	2595	6	regulations	regulation	NOUN
ftr-394	2595	7	.	.	PUNCT
ftr-394	2596	1	reg-138637	reg-138637	NOUN
ftr-394	2596	2	-	-	PUNCT
ftr-394	2596	3	07	07	NUM
ftr-394	2596	4	,	,	PUNCT
ftr-394	2596	5	regulations	regulation	NOUN
ftr-394	2596	6	governing	govern	VERB
ftr-394	2596	7	practice	practice	NOUN
ftr-394	2596	8	before	before	ADP
ftr-394	2596	9	the	the	DET
ftr-394	2596	10	internal	internal	ADJ
ftr-394	2596	11	revenue	revenue	NOUN
ftr-394	2596	12	service	service	NOUN
ftr-394	2596	13	,	,	PUNCT
ftr-394	2596	14	72	72	NUM
ftr-394	2596	15	f.r	f.r	NOUN
ftr-394	2596	16	.	.	NOUN
ftr-394	2596	17	54621	54621	NUM
ftr-394	2596	18	(	(	PUNCT
ftr-394	2596	19	9/26/07	9/26/07	NUM
ftr-394	2596	20	)	)	PUNCT
ftr-394	2596	21	.	.	PUNCT
ftr-394	2597	1	the	the	DET
ftr-394	2597	2	treasury	treasury	PROPN
ftr-394	2597	3	department	department	PROPN
ftr-394	2597	4	has	have	AUX
ftr-394	2597	5	published	publish	VERB
ftr-394	2597	6	proposed	propose	VERB
ftr-394	2597	7	amendments	amendment	NOUN
ftr-394	2597	8	to	to	ADP
ftr-394	2597	9	the	the	DET
ftr-394	2597	10	circular	circular	ADJ
ftr-394	2597	11	230	230	NUM
ftr-394	2597	12	standards	standard	NOUN
ftr-394	2597	13	of	of	ADP
ftr-394	2597	14	practice	practice	NOUN
ftr-394	2597	15	,	,	PUNCT
ftr-394	2597	16	§	§	PROPN
ftr-394	2597	17	10.34	10.34	NUM
ftr-394	2597	18	,	,	PUNCT
ftr-394	2597	19	to	to	PART
ftr-394	2597	20	conform	conform	VERB
ftr-394	2597	21	with	with	ADP
ftr-394	2597	22	the	the	DET
ftr-394	2597	23	§	§	PROPN
ftr-394	2597	24	6694	6694	NUM
ftr-394	2597	25	provisions	provision	NOUN
ftr-394	2597	26	in	in	ADP
ftr-394	2597	27	the	the	DET
ftr-394	2597	28	2007	2007	NUM
ftr-394	2597	29	act	act	NOUN
ftr-394	2597	30	.	.	PUNCT
ftr-394	2598	1	deborah	deborah	PROPN
ftr-394	2598	2	butler	butler	PROPN
ftr-394	2598	3	,	,	PUNCT
ftr-394	2598	4	irs	irs	PROPN
ftr-394	2598	5	associate	associate	ADJ
ftr-394	2598	6	chief	chief	ADJ
ftr-394	2598	7	counsel	counsel	NOUN
ftr-394	2598	8	(	(	PUNCT
ftr-394	2598	9	procedure	procedure	NOUN
ftr-394	2598	10	and	and	CCONJ
ftr-394	2598	11	administration	administration	NOUN
ftr-394	2598	12	)	)	PUNCT
ftr-394	2598	13	,	,	PUNCT
ftr-394	2598	14	has	have	AUX
ftr-394	2598	15	stated	state	VERB
ftr-394	2598	16	that	that	SCONJ
ftr-394	2598	17	the	the	DET
ftr-394	2598	18	proposed	propose	VERB
ftr-394	2598	19	regulation	regulation	NOUN
ftr-394	2598	20	contains	contain	VERB
ftr-394	2598	21	merely	merely	ADV
ftr-394	2598	22	“	"	PUNCT
ftr-394	2598	23	placeholder	placeholder	NOUN
ftr-394	2598	24	language	language	NOUN
ftr-394	2598	25	,	,	PUNCT
ftr-394	2598	26	”	"	PUNCT
ftr-394	2598	27	and	and	CCONJ
ftr-394	2598	28	that	that	SCONJ
ftr-394	2598	29	the	the	DET
ftr-394	2598	30	government	government	NOUN
ftr-394	2598	31	will	will	AUX
ftr-394	2598	32	first	first	ADV
ftr-394	2598	33	get	get	VERB
ftr-394	2598	34	out	out	ADP
ftr-394	2598	35	§	§	PROPN
ftr-394	2598	36	6694	6694	NUM
ftr-394	2598	37	guidance	guidance	NOUN
ftr-394	2598	38	before	before	ADP
ftr-394	2598	39	considering	consider	VERB
ftr-394	2598	40	whether	whether	SCONJ
ftr-394	2598	41	the	the	DET
ftr-394	2598	42	historical	historical	ADJ
ftr-394	2598	43	linkage	linkage	NOUN
ftr-394	2598	44	between	between	ADP
ftr-394	2598	45	§	§	PROPN
ftr-394	2598	46	6694	6694	NUM
ftr-394	2598	47	and	and	CCONJ
ftr-394	2598	48	circular	circular	ADJ
ftr-394	2598	49	230	230	NUM
ftr-394	2598	50	remains	remain	VERB
ftr-394	2598	51	appropriate	appropriate	ADJ
ftr-394	2598	52	.	.	PUNCT
ftr-394	2599	1	c.	c.	NOUN
ftr-394	2599	2	three	three	NUM
ftr-394	2599	3	subsequent	subsequent	ADJ
ftr-394	2599	4	notices	notice	NOUN
ftr-394	2599	5	released	release	VERB
ftr-394	2599	6	on	on	ADP
ftr-394	2599	7	12/31/07	12/31/07	PROPN
ftr-394	2599	8	clarified	clarify	VERB
ftr-394	2599	9	notice	notice	NOUN
ftr-394	2599	10	2007	2007	NUM
ftr-394	2599	11	-	-	SYM
ftr-394	2599	12	54	54	NUM
ftr-394	2599	13	.	.	PUNCT
ftr-394	2600	1	(	(	PUNCT
ftr-394	2600	2	1	1	X
ftr-394	2600	3	)	)	PUNCT
ftr-394	2600	4	notice	notice	VERB
ftr-394	2600	5	2008	2008	NUM
ftr-394	2600	6	-	-	SYM
ftr-394	2600	7	11	11	NUM
ftr-394	2600	8	,	,	PUNCT
ftr-394	2600	9	2008	2008	NUM
ftr-394	2600	10	-	-	SYM
ftr-394	2600	11	3	3	NUM
ftr-394	2600	12	i.r.b	i.r.b	NOUN
ftr-394	2600	13	.	.	PUNCT
ftr-394	2601	1	279	279	NUM
ftr-394	2601	2	(	(	PUNCT
ftr-394	2601	3	1/22/08	1/22/08	NUM
ftr-394	2601	4	)	)	PUNCT
ftr-394	2601	5	.	.	PUNCT
ftr-394	2602	1	this	this	DET
ftr-394	2602	2	notice	notice	NOUN
ftr-394	2602	3	provides	provide	VERB
ftr-394	2602	4	that	that	DET
ftr-394	2602	5	advice	advice	NOUN
ftr-394	2602	6	given	give	VERB
ftr-394	2602	7	before	before	ADP
ftr-394	2602	8	1/1/08	1/1/08	NUM
ftr-394	2602	9	by	by	ADP
ftr-394	2602	10	nonsigning	nonsigne	VERB
ftr-394	2602	11	preparers	preparer	NOUN
ftr-394	2602	12	will	will	AUX
ftr-394	2602	13	be	be	AUX
ftr-394	2602	14	governed	govern	VERB
ftr-394	2602	15	by	by	ADP
ftr-394	2602	16	standards	standard	NOUN
ftr-394	2602	17	under	under	ADP
ftr-394	2602	18	former	former	ADJ
ftr-394	2602	19	§	§	PROPN
ftr-394	2602	20	6694	6694	NUM
ftr-394	2602	21	.	.	PUNCT
ftr-394	2603	1	(	(	PUNCT
ftr-394	2603	2	2	2	X
ftr-394	2603	3	)	)	PUNCT
ftr-394	2603	4	notice	notice	NOUN
ftr-394	2603	5	2008	2008	NUM
ftr-394	2603	6	-	-	SYM
ftr-394	2603	7	12	12	NUM
ftr-394	2603	8	,	,	PUNCT
ftr-394	2603	9	2008	2008	NUM
ftr-394	2603	10	-	-	SYM
ftr-394	2603	11	3	3	NUM
ftr-394	2603	12	i.r.b	i.r.b	NOUN
ftr-394	2603	13	.	.	PUNCT
ftr-394	2604	1	280	280	NUM
ftr-394	2604	2	(	(	PUNCT
ftr-394	2604	3	1/22/08	1/22/08	NUM
ftr-394	2604	4	)	)	PUNCT
ftr-394	2604	5	.	.	PUNCT
ftr-394	2605	1	this	this	DET
ftr-394	2605	2	notice	notice	NOUN
ftr-394	2605	3	specifies	specifie	NOUN
ftr-394	2605	4	which	which	PRON
ftr-394	2605	5	returns	return	NOUN
ftr-394	2605	6	require	require	VERB
ftr-394	2605	7	a	a	DET
ftr-394	2605	8	preparer	preparer	NOUN
ftr-394	2605	9	signature	signature	NOUN
ftr-394	2605	10	and	and	CCONJ
ftr-394	2605	11	which	which	DET
ftr-394	2605	12	returns	return	NOUN
ftr-394	2605	13	do	do	VERB
ftr-394	2605	14	not	not	PART
ftr-394	2605	15	.	.	PUNCT
ftr-394	2606	1	(	(	PUNCT
ftr-394	2606	2	3	3	X
ftr-394	2606	3	)	)	PUNCT
ftr-394	2606	4	a	a	DET
ftr-394	2606	5	notice	notice	NOUN
ftr-394	2606	6	temporarily	temporarily	ADV
ftr-394	2606	7	relaxes	relax	VERB
ftr-394	2606	8	the	the	DET
ftr-394	2606	9	requirements	requirement	NOUN
ftr-394	2606	10	on	on	ADP
ftr-394	2606	11	practitioners	practitioner	NOUN
ftr-394	2606	12	,	,	PUNCT
ftr-394	2606	13	but	but	CCONJ
ftr-394	2606	14	it	it	PRON
ftr-394	2606	15	is	be	AUX
ftr-394	2606	16	puzzling	puzzle	VERB
ftr-394	2606	17	in	in	ADP
ftr-394	2606	18	places	place	NOUN
ftr-394	2606	19	and	and	CCONJ
ftr-394	2606	20	is	be	AUX
ftr-394	2606	21	not	not	PART
ftr-394	2606	22	a	a	DET
ftr-394	2606	23	free	free	ADJ
ftr-394	2606	24	pass	pass	NOUN
ftr-394	2606	25	.	.	PUNCT
ftr-394	2607	1	notice	notice	VERB
ftr-394	2607	2	2008	2008	NUM
ftr-394	2607	3	-	-	SYM
ftr-394	2607	4	13	13	NUM
ftr-394	2607	5	,	,	PUNCT
ftr-394	2607	6	2008	2008	NUM
ftr-394	2607	7	-	-	SYM
ftr-394	2607	8	3	3	NUM
ftr-394	2607	9	i.r.b	i.r.b	NOUN
ftr-394	2607	10	.	.	PUNCT
ftr-394	2608	1	282	282	NUM
ftr-394	2608	2	(	(	PUNCT
ftr-394	2608	3	1/22/08	1/22/08	NUM
ftr-394	2608	4	)	)	PUNCT
ftr-394	2608	5	.	.	PUNCT
ftr-394	2609	1	this	this	DET
ftr-394	2609	2	notice	notice	NOUN
ftr-394	2609	3	provides	provide	VERB
ftr-394	2609	4	interim	interim	ADJ
ftr-394	2609	5	guidance	guidance	NOUN
ftr-394	2609	6	on	on	ADP
ftr-394	2609	7	the	the	DET
ftr-394	2609	8	application	application	NOUN
ftr-394	2609	9	of	of	ADP
ftr-394	2609	10	the	the	DET
ftr-394	2609	11	tax	tax	NOUN
ftr-394	2609	12	return	return	NOUN
ftr-394	2609	13	preparer	preparer	NOUN
ftr-394	2609	14	penalties	penalty	NOUN
ftr-394	2609	15	as	as	SCONJ
ftr-394	2609	16	amended	amend	VERB
ftr-394	2609	17	by	by	ADP
ftr-394	2609	18	the	the	DET
ftr-394	2609	19	2007	2007	NUM
ftr-394	2609	20	act	act	NOUN
ftr-394	2609	21	.	.	PUNCT
ftr-394	2610	1	these	these	DET
ftr-394	2610	2	amendments	amendment	NOUN
ftr-394	2610	3	did	do	AUX
ftr-394	2610	4	not	not	PART
ftr-394	2610	5	modify	modify	VERB
ftr-394	2610	6	the	the	DET
ftr-394	2610	7	exception	exception	NOUN
ftr-394	2610	8	to	to	ADP
ftr-394	2610	9	liability	liability	NOUN
ftr-394	2610	10	under	under	ADP
ftr-394	2610	11	§	§	PROPN
ftr-394	2610	12	6694	6694	NUM
ftr-394	2610	13	that	that	PRON
ftr-394	2610	14	is	be	AUX
ftr-394	2610	15	applicable	applicable	ADJ
ftr-394	2610	16	when	when	SCONJ
ftr-394	2610	17	it	it	PRON
ftr-394	2610	18	is	be	AUX
ftr-394	2610	19	shown	show	VERB
ftr-394	2610	20	,	,	PUNCT
ftr-394	2610	21	2008	2008	NUM
ftr-394	2610	22	]	]	PUNCT
ftr-394	2610	23	recent	recent	ADJ
ftr-394	2610	24	developments	development	NOUN
ftr-394	2610	25	in	in	ADP
ftr-394	2610	26	federal	federal	ADJ
ftr-394	2610	27	income	income	NOUN
ftr-394	2610	28	taxation	taxation	NOUN
ftr-394	2610	29	839	839	NUM
ftr-394	2610	30	considering	consider	VERB
ftr-394	2610	31	all	all	DET
ftr-394	2610	32	the	the	DET
ftr-394	2610	33	facts	fact	NOUN
ftr-394	2610	34	and	and	CCONJ
ftr-394	2610	35	circumstances	circumstance	NOUN
ftr-394	2610	36	,	,	PUNCT
ftr-394	2610	37	that	that	SCONJ
ftr-394	2610	38	the	the	DET
ftr-394	2610	39	tax	tax	NOUN
ftr-394	2610	40	return	return	NOUN
ftr-394	2610	41	preparer	preparer	NOUN
ftr-394	2610	42	has	have	AUX
ftr-394	2610	43	acted	act	VERB
ftr-394	2610	44	in	in	ADP
ftr-394	2610	45	good	good	ADJ
ftr-394	2610	46	faith	faith	NOUN
ftr-394	2610	47	and	and	CCONJ
ftr-394	2610	48	there	there	PRON
ftr-394	2610	49	is	be	VERB
ftr-394	2610	50	reasonable	reasonable	ADJ
ftr-394	2610	51	cause	cause	NOUN
ftr-394	2610	52	for	for	ADP
ftr-394	2610	53	the	the	DET
ftr-394	2610	54	understatement	understatement	NOUN
ftr-394	2610	55	.	.	PUNCT
ftr-394	2611	1	•	•	NUM
ftr-394	2611	2	the	the	DET
ftr-394	2611	3	notice	notice	NOUN
ftr-394	2611	4	provides	provide	VERB
ftr-394	2611	5	that	that	SCONJ
ftr-394	2611	6	a	a	DET
ftr-394	2611	7	tax	tax	NOUN
ftr-394	2611	8	return	return	NOUN
ftr-394	2611	9	preparer	preparer	NOUN
ftr-394	2611	10	is	be	AUX
ftr-394	2611	11	considered	consider	VERB
ftr-394	2611	12	reasonably	reasonably	ADV
ftr-394	2611	13	to	to	PART
ftr-394	2611	14	believe	believe	VERB
ftr-394	2611	15	that	that	SCONJ
ftr-394	2611	16	the	the	DET
ftr-394	2611	17	tax	tax	NOUN
ftr-394	2611	18	treatment	treatment	NOUN
ftr-394	2611	19	of	of	ADP
ftr-394	2611	20	an	an	DET
ftr-394	2611	21	item	item	NOUN
ftr-394	2611	22	is	be	AUX
ftr-394	2611	23	more	more	ADV
ftr-394	2611	24	likely	likely	ADJ
ftr-394	2611	25	than	than	ADP
ftr-394	2611	26	not	not	PART
ftr-394	2611	27	the	the	DET
ftr-394	2611	28	proper	proper	ADJ
ftr-394	2611	29	tax	tax	NOUN
ftr-394	2611	30	treatment	treatment	NOUN
ftr-394	2611	31	(	(	PUNCT
ftr-394	2611	32	without	without	ADP
ftr-394	2611	33	taking	take	VERB
ftr-394	2611	34	into	into	ADP
ftr-394	2611	35	account	account	NOUN
ftr-394	2611	36	the	the	DET
ftr-394	2611	37	possibility	possibility	NOUN
ftr-394	2611	38	that	that	SCONJ
ftr-394	2611	39	the	the	DET
ftr-394	2611	40	tax	tax	NOUN
ftr-394	2611	41	return	return	NOUN
ftr-394	2611	42	will	will	AUX
ftr-394	2611	43	not	not	PART
ftr-394	2611	44	be	be	AUX
ftr-394	2611	45	audited	audit	VERB
ftr-394	2611	46	,	,	PUNCT
ftr-394	2611	47	that	that	SCONJ
ftr-394	2611	48	an	an	DET
ftr-394	2611	49	issue	issue	NOUN
ftr-394	2611	50	will	will	AUX
ftr-394	2611	51	not	not	PART
ftr-394	2611	52	be	be	AUX
ftr-394	2611	53	raised	raise	VERB
ftr-394	2611	54	on	on	ADP
ftr-394	2611	55	audit	audit	NOUN
ftr-394	2611	56	,	,	PUNCT
ftr-394	2611	57	or	or	CCONJ
ftr-394	2611	58	that	that	SCONJ
ftr-394	2611	59	an	an	DET
ftr-394	2611	60	issue	issue	NOUN
ftr-394	2611	61	will	will	AUX
ftr-394	2611	62	be	be	AUX
ftr-394	2611	63	settled	settle	VERB
ftr-394	2611	64	)	)	PUNCT
ftr-394	2611	65	if	if	SCONJ
ftr-394	2611	66	the	the	DET
ftr-394	2611	67	tax	tax	NOUN
ftr-394	2611	68	return	return	NOUN
ftr-394	2611	69	preparer	preparer	NOUN
ftr-394	2611	70	analyzes	analyze	VERB
ftr-394	2611	71	the	the	DET
ftr-394	2611	72	pertinent	pertinent	ADJ
ftr-394	2611	73	facts	fact	NOUN
ftr-394	2611	74	and	and	CCONJ
ftr-394	2611	75	authorities	authority	NOUN
ftr-394	2611	76	in	in	ADP
ftr-394	2611	77	the	the	DET
ftr-394	2611	78	manner	manner	NOUN
ftr-394	2611	79	described	describe	VERB
ftr-394	2611	80	in	in	ADP
ftr-394	2611	81	reg	reg	NOUN
ftr-394	2611	82	.	.	PUNCT
ftr-394	2612	1	§	§	PROPN
ftr-394	2612	2	1.6662	1.6662	NUM
ftr-394	2612	3	-	-	SYM
ftr-394	2612	4	4(d)(3)(ii	4(d)(3)(ii	NUM
ftr-394	2612	5	)	)	PUNCT
ftr-394	2612	6	and	and	CCONJ
ftr-394	2612	7	,	,	PUNCT
ftr-394	2612	8	in	in	ADP
ftr-394	2612	9	reliance	reliance	NOUN
ftr-394	2612	10	upon	upon	SCONJ
ftr-394	2612	11	that	that	DET
ftr-394	2612	12	analysis	analysis	NOUN
ftr-394	2612	13	,	,	PUNCT
ftr-394	2612	14	reasonably	reasonably	ADV
ftr-394	2612	15	concludes	conclude	VERB
ftr-394	2612	16	in	in	ADP
ftr-394	2612	17	good	good	ADJ
ftr-394	2612	18	faith	faith	NOUN
ftr-394	2612	19	that	that	SCONJ
ftr-394	2612	20	there	there	PRON
ftr-394	2612	21	is	be	VERB
ftr-394	2612	22	a	a	DET
ftr-394	2612	23	greater	great	ADJ
ftr-394	2612	24	than	than	ADP
ftr-394	2612	25	50	50	NUM
ftr-394	2612	26	percent	percent	NOUN
ftr-394	2612	27	likelihood	likelihood	NOUN
ftr-394	2612	28	that	that	SCONJ
ftr-394	2612	29	the	the	DET
ftr-394	2612	30	tax	tax	NOUN
ftr-394	2612	31	treatment	treatment	NOUN
ftr-394	2612	32	of	of	ADP
ftr-394	2612	33	the	the	DET
ftr-394	2612	34	item	item	NOUN
ftr-394	2612	35	will	will	AUX
ftr-394	2612	36	be	be	AUX
ftr-394	2612	37	upheld	uphold	VERB
ftr-394	2612	38	if	if	SCONJ
ftr-394	2612	39	challenged	challenge	VERB
ftr-394	2612	40	by	by	ADP
ftr-394	2612	41	the	the	DET
ftr-394	2612	42	irs	irs	PROPN
ftr-394	2612	43	.	.	PUNCT
ftr-394	2613	1	•	•	NUM
ftr-394	2613	2	it	it	PRON
ftr-394	2613	3	further	far	ADV
ftr-394	2613	4	provides	provide	VERB
ftr-394	2613	5	that	that	SCONJ
ftr-394	2613	6	a	a	DET
ftr-394	2613	7	tax	tax	NOUN
ftr-394	2613	8	return	return	NOUN
ftr-394	2613	9	preparer	preparer	NOUN
ftr-394	2613	10	may	may	AUX
ftr-394	2613	11	rely	rely	VERB
ftr-394	2613	12	in	in	ADP
ftr-394	2613	13	good	good	ADJ
ftr-394	2613	14	faith	faith	NOUN
ftr-394	2613	15	without	without	ADP
ftr-394	2613	16	verification	verification	NOUN
ftr-394	2613	17	upon	upon	SCONJ
ftr-394	2613	18	information	information	NOUN
ftr-394	2613	19	furnished	furnish	VERB
ftr-394	2613	20	by	by	ADP
ftr-394	2613	21	the	the	DET
ftr-394	2613	22	taxpayer	taxpayer	NOUN
ftr-394	2613	23	,	,	PUNCT
ftr-394	2613	24	as	as	SCONJ
ftr-394	2613	25	provided	provide	VERB
ftr-394	2613	26	in	in	ADP
ftr-394	2613	27	reg	reg	NOUN
ftr-394	2613	28	.	.	PUNCT
ftr-394	2614	1	§	§	PROPN
ftr-394	2614	2	1.6694	1.6694	NUM
ftr-394	2614	3	-	-	PUNCT
ftr-394	2614	4	1(e	1(e	NUM
ftr-394	2614	5	)	)	PUNCT
ftr-394	2614	6	.	.	PUNCT
ftr-394	2615	1	in	in	ADP
ftr-394	2615	2	addition	addition	NOUN
ftr-394	2615	3	,	,	PUNCT
ftr-394	2615	4	a	a	DET
ftr-394	2615	5	tax	tax	NOUN
ftr-394	2615	6	return	return	NOUN
ftr-394	2615	7	preparer	preparer	NOUN
ftr-394	2615	8	may	may	AUX
ftr-394	2615	9	rely	rely	VERB
ftr-394	2615	10	in	in	ADP
ftr-394	2615	11	good	good	ADJ
ftr-394	2615	12	faith	faith	NOUN
ftr-394	2615	13	and	and	CCONJ
ftr-394	2615	14	without	without	ADP
ftr-394	2615	15	verification	verification	NOUN
ftr-394	2615	16	upon	upon	SCONJ
ftr-394	2615	17	information	information	NOUN
ftr-394	2615	18	furnished	furnish	VERB
ftr-394	2615	19	by	by	ADP
ftr-394	2615	20	another	another	DET
ftr-394	2615	21	advisor	advisor	NOUN
ftr-394	2615	22	,	,	PUNCT
ftr-394	2615	23	tax	tax	NOUN
ftr-394	2615	24	return	return	NOUN
ftr-394	2615	25	preparer	preparer	NOUN
ftr-394	2615	26	,	,	PUNCT
ftr-394	2615	27	or	or	CCONJ
ftr-394	2615	28	other	other	ADJ
ftr-394	2615	29	third	third	ADJ
ftr-394	2615	30	party	party	NOUN
ftr-394	2615	31	.	.	PUNCT
ftr-394	2616	1	a	a	DET
ftr-394	2616	2	tax	tax	NOUN
ftr-394	2616	3	return	return	NOUN
ftr-394	2616	4	preparer	preparer	NOUN
ftr-394	2616	5	will	will	AUX
ftr-394	2616	6	be	be	AUX
ftr-394	2616	7	found	find	VERB
ftr-394	2616	8	to	to	PART
ftr-394	2616	9	have	have	AUX
ftr-394	2616	10	acted	act	VERB
ftr-394	2616	11	in	in	ADP
ftr-394	2616	12	good	good	ADJ
ftr-394	2616	13	faith	faith	NOUN
ftr-394	2616	14	when	when	SCONJ
ftr-394	2616	15	the	the	DET
ftr-394	2616	16	tax	tax	NOUN
ftr-394	2616	17	return	return	NOUN
ftr-394	2616	18	preparer	preparer	NOUN
ftr-394	2616	19	relied	rely	VERB
ftr-394	2616	20	on	on	ADP
ftr-394	2616	21	the	the	DET
ftr-394	2616	22	advice	advice	NOUN
ftr-394	2616	23	of	of	ADP
ftr-394	2616	24	a	a	DET
ftr-394	2616	25	third	third	ADJ
ftr-394	2616	26	party	party	NOUN
ftr-394	2616	27	who	who	PRON
ftr-394	2616	28	is	be	AUX
ftr-394	2616	29	not	not	PART
ftr-394	2616	30	in	in	ADP
ftr-394	2616	31	the	the	DET
ftr-394	2616	32	same	same	ADJ
ftr-394	2616	33	firm	firm	NOUN
ftr-394	2616	34	as	as	ADP
ftr-394	2616	35	the	the	DET
ftr-394	2616	36	tax	tax	NOUN
ftr-394	2616	37	return	return	NOUN
ftr-394	2616	38	preparer	preparer	NOUN
ftr-394	2616	39	and	and	CCONJ
ftr-394	2616	40	who	who	PRON
ftr-394	2616	41	the	the	DET
ftr-394	2616	42	tax	tax	NOUN
ftr-394	2616	43	return	return	NOUN
ftr-394	2616	44	preparer	preparer	NOUN
ftr-394	2616	45	had	have	VERB
ftr-394	2616	46	reason	reason	NOUN
ftr-394	2616	47	to	to	PART
ftr-394	2616	48	believe	believe	VERB
ftr-394	2616	49	was	be	AUX
ftr-394	2616	50	competent	competent	ADJ
ftr-394	2616	51	to	to	PART
ftr-394	2616	52	render	render	VERB
ftr-394	2616	53	the	the	DET
ftr-394	2616	54	advice	advice	NOUN
ftr-394	2616	55	.	.	PUNCT
ftr-394	2617	1	•	•	NUM
ftr-394	2617	2	a	a	DET
ftr-394	2617	3	signing	signing	NOUN
ftr-394	2617	4	tax	tax	NOUN
ftr-394	2617	5	return	return	NOUN
ftr-394	2617	6	preparer	preparer	NOUN
ftr-394	2617	7	shall	shall	AUX
ftr-394	2617	8	be	be	AUX
ftr-394	2617	9	deemed	deem	VERB
ftr-394	2617	10	to	to	PART
ftr-394	2617	11	meet	meet	VERB
ftr-394	2617	12	the	the	DET
ftr-394	2617	13	requirements	requirement	NOUN
ftr-394	2617	14	of	of	ADP
ftr-394	2617	15	§	§	PROPN
ftr-394	2617	16	6694	6694	NUM
ftr-394	2617	17	with	with	ADP
ftr-394	2617	18	respect	respect	NOUN
ftr-394	2617	19	to	to	ADP
ftr-394	2617	20	a	a	DET
ftr-394	2617	21	position	position	NOUN
ftr-394	2617	22	for	for	ADP
ftr-394	2617	23	which	which	PRON
ftr-394	2617	24	there	there	PRON
ftr-394	2617	25	is	be	VERB
ftr-394	2617	26	a	a	DET
ftr-394	2617	27	reasonable	reasonable	ADJ
ftr-394	2617	28	basis	basis	NOUN
ftr-394	2617	29	but	but	CCONJ
ftr-394	2617	30	for	for	ADP
ftr-394	2617	31	which	which	PRON
ftr-394	2617	32	the	the	DET
ftr-394	2617	33	tax	tax	NOUN
ftr-394	2617	34	return	return	NOUN
ftr-394	2617	35	preparer	preparer	NOUN
ftr-394	2617	36	does	do	AUX
ftr-394	2617	37	not	not	PART
ftr-394	2617	38	have	have	VERB
ftr-394	2617	39	a	a	DET
ftr-394	2617	40	reasonable	reasonable	ADJ
ftr-394	2617	41	belief	belief	NOUN
ftr-394	2617	42	that	that	SCONJ
ftr-394	2617	43	the	the	DET
ftr-394	2617	44	position	position	NOUN
ftr-394	2617	45	would	would	AUX
ftr-394	2617	46	more	more	ADV
ftr-394	2617	47	likely	likely	ADJ
ftr-394	2617	48	than	than	SCONJ
ftr-394	2617	49	not	not	PART
ftr-394	2617	50	be	be	AUX
ftr-394	2617	51	sustained	sustain	VERB
ftr-394	2617	52	on	on	ADP
ftr-394	2617	53	the	the	DET
ftr-394	2617	54	merits	merit	NOUN
ftr-394	2617	55	,	,	PUNCT
ftr-394	2617	56	if	if	SCONJ
ftr-394	2617	57	the	the	DET
ftr-394	2617	58	tax	tax	NOUN
ftr-394	2617	59	return	return	NOUN
ftr-394	2617	60	preparer	preparer	NOUN
ftr-394	2617	61	meets	meet	VERB
ftr-394	2617	62	any	any	PRON
ftr-394	2617	63	of	of	ADP
ftr-394	2617	64	the	the	DET
ftr-394	2617	65	following	follow	VERB
ftr-394	2617	66	requirements	requirement	NOUN
ftr-394	2617	67	:	:	PUNCT
ftr-394	2618	1	1	1	X
ftr-394	2618	2	.	.	PUNCT
ftr-394	2618	3	the	the	DET
ftr-394	2618	4	position	position	NOUN
ftr-394	2618	5	is	be	AUX
ftr-394	2618	6	disclosed	disclose	VERB
ftr-394	2618	7	in	in	ADP
ftr-394	2618	8	accordance	accordance	NOUN
ftr-394	2618	9	with	with	ADP
ftr-394	2618	10	§	§	PROPN
ftr-394	2618	11	1.6662	1.6662	NUM
ftr-394	2618	12	-	-	SYM
ftr-394	2618	13	4(f	4(f	NUM
ftr-394	2618	14	)	)	PUNCT
ftr-394	2618	15	(	(	PUNCT
ftr-394	2618	16	which	which	PRON
ftr-394	2618	17	permits	permit	VERB
ftr-394	2618	18	disclosure	disclosure	NOUN
ftr-394	2618	19	on	on	ADP
ftr-394	2618	20	a	a	DET
ftr-394	2618	21	properly	properly	ADV
ftr-394	2618	22	completed	complete	VERB
ftr-394	2618	23	and	and	CCONJ
ftr-394	2618	24	filed	file	VERB
ftr-394	2618	25	form	form	NOUN
ftr-394	2618	26	8275	8275	NUM
ftr-394	2618	27	,	,	PUNCT
ftr-394	2618	28	disclosure	disclosure	NOUN
ftr-394	2618	29	statement	statement	NOUN
ftr-394	2618	30	,	,	PUNCT
ftr-394	2618	31	or	or	CCONJ
ftr-394	2618	32	form	form	VERB
ftr-394	2618	33	8275	8275	NUM
ftr-394	2618	34	-	-	PUNCT
ftr-394	2618	35	r	r	NOUN
ftr-394	2618	36	,	,	PUNCT
ftr-394	2618	37	regulation	regulation	NOUN
ftr-394	2618	38	disclosure	disclosure	NOUN
ftr-394	2618	39	statement	statement	NOUN
ftr-394	2618	40	,	,	PUNCT
ftr-394	2618	41	as	as	ADP
ftr-394	2618	42	appropriate	appropriate	ADJ
ftr-394	2618	43	,	,	PUNCT
ftr-394	2618	44	or	or	CCONJ
ftr-394	2618	45	on	on	ADP
ftr-394	2618	46	the	the	DET
ftr-394	2618	47	tax	tax	NOUN
ftr-394	2618	48	return	return	NOUN
ftr-394	2618	49	in	in	ADP
ftr-394	2618	50	accordance	accordance	NOUN
ftr-394	2618	51	with	with	ADP
ftr-394	2618	52	the	the	DET
ftr-394	2618	53	annual	annual	ADJ
ftr-394	2618	54	revenue	revenue	NOUN
ftr-394	2618	55	procedure	procedure	NOUN
ftr-394	2618	56	described	describe	VERB
ftr-394	2618	57	in	in	ADP
ftr-394	2618	58	§	§	PROPN
ftr-394	2618	59	1.6662	1.6662	NUM
ftr-394	2618	60	-	-	SYM
ftr-394	2618	61	4(f)(2	4(f)(2	NOUN
ftr-394	2618	62	)	)	PUNCT
ftr-394	2618	63	)	)	PUNCT
ftr-394	2618	64	;	;	PUNCT
ftr-394	2618	65	2	2	X
ftr-394	2618	66	.	.	X
ftr-394	2618	67	if	if	SCONJ
ftr-394	2618	68	the	the	DET
ftr-394	2618	69	position	position	NOUN
ftr-394	2618	70	would	would	AUX
ftr-394	2618	71	not	not	PART
ftr-394	2618	72	meet	meet	VERB
ftr-394	2618	73	the	the	DET
ftr-394	2618	74	standard	standard	NOUN
ftr-394	2618	75	for	for	SCONJ
ftr-394	2618	76	the	the	DET
ftr-394	2618	77	taxpayer	taxpayer	NOUN
ftr-394	2618	78	to	to	PART
ftr-394	2618	79	avoid	avoid	VERB
ftr-394	2618	80	a	a	DET
ftr-394	2618	81	penalty	penalty	NOUN
ftr-394	2618	82	under	under	ADP
ftr-394	2618	83	section	section	NOUN
ftr-394	2618	84	6662(d)(2)(b	6662(d)(2)(b	NUM
ftr-394	2618	85	)	)	PUNCT
ftr-394	2618	86	without	without	ADP
ftr-394	2618	87	disclosure	disclosure	NOUN
ftr-394	2618	88	,	,	PUNCT
ftr-394	2618	89	the	the	DET
ftr-394	2618	90	tax	tax	NOUN
ftr-394	2618	91	return	return	NOUN
ftr-394	2618	92	preparer	preparer	NOUN
ftr-394	2618	93	provides	provide	VERB
ftr-394	2618	94	the	the	DET
ftr-394	2618	95	taxpayer	taxpayer	NOUN
ftr-394	2618	96	with	with	ADP
ftr-394	2618	97	the	the	DET
ftr-394	2618	98	prepared	prepared	ADJ
ftr-394	2618	99	tax	tax	NOUN
ftr-394	2618	100	return	return	NOUN
ftr-394	2618	101	that	that	PRON
ftr-394	2618	102	includes	include	VERB
ftr-394	2618	103	the	the	DET
ftr-394	2618	104	disclosure	disclosure	NOUN
ftr-394	2618	105	in	in	ADP
ftr-394	2618	106	accordance	accordance	NOUN
ftr-394	2618	107	with	with	ADP
ftr-394	2618	108	§	§	PROPN
ftr-394	2618	109	1.6662	1.6662	NUM
ftr-394	2618	110	-	-	SYM
ftr-394	2618	111	4(f	4(f	NUM
ftr-394	2618	112	)	)	PUNCT
ftr-394	2618	113	;	;	PUNCT
ftr-394	2619	1	3	3	X
ftr-394	2619	2	.	.	X
ftr-394	2620	1	if	if	SCONJ
ftr-394	2620	2	the	the	DET
ftr-394	2620	3	position	position	NOUN
ftr-394	2620	4	would	would	AUX
ftr-394	2620	5	otherwise	otherwise	ADV
ftr-394	2620	6	meet	meet	VERB
ftr-394	2620	7	the	the	DET
ftr-394	2620	8	requirement	requirement	NOUN
ftr-394	2620	9	for	for	ADP
ftr-394	2620	10	nondisclosure	nondisclosure	NOUN
ftr-394	2620	11	under	under	ADP
ftr-394	2620	12	section	section	NOUN
ftr-394	2620	13	6662(d)(2)(b)(i	6662(d)(2)(b)(i	NUM
ftr-394	2620	14	)	)	PUNCT
ftr-394	2620	15	,	,	PUNCT
ftr-394	2620	16	the	the	DET
ftr-394	2620	17	tax	tax	NOUN
ftr-394	2620	18	return	return	NOUN
ftr-394	2620	19	preparer	preparer	NOUN
ftr-394	2620	20	advises	advise	VERB
ftr-394	2620	21	the	the	DET
ftr-394	2620	22	taxpayer	taxpayer	NOUN
ftr-394	2620	23	of	of	ADP
ftr-394	2620	24	the	the	DET
ftr-394	2620	25	difference	difference	NOUN
ftr-394	2620	26	between	between	ADP
ftr-394	2620	27	the	the	DET
ftr-394	2620	28	840	840	NUM
ftr-394	2620	29	florida	florida	PROPN
ftr-394	2620	30	tax	tax	NOUN
ftr-394	2620	31	review	review	NOUN
ftr-394	2620	32	[	[	X
ftr-394	2620	33	vol	vol	NOUN
ftr-394	2620	34	.	.	PUNCT
ftr-394	2621	1	8	8	NUM
ftr-394	2621	2	:	:	PUNCT
ftr-394	2621	3	si	si	NOUN
ftr-394	2621	4	penalty	penalty	NOUN
ftr-394	2621	5	standards	standard	NOUN
ftr-394	2621	6	applicable	applicable	ADJ
ftr-394	2621	7	to	to	ADP
ftr-394	2621	8	the	the	DET
ftr-394	2621	9	taxpayer	taxpayer	NOUN
ftr-394	2621	10	under	under	ADP
ftr-394	2621	11	section	section	NOUN
ftr-394	2621	12	6662	6662	NUM
ftr-394	2621	13	and	and	CCONJ
ftr-394	2621	14	the	the	DET
ftr-394	2621	15	penalty	penalty	NOUN
ftr-394	2621	16	standards	standard	NOUN
ftr-394	2621	17	applicable	applicable	ADJ
ftr-394	2621	18	to	to	ADP
ftr-394	2621	19	the	the	DET
ftr-394	2621	20	tax	tax	NOUN
ftr-394	2621	21	return	return	NOUN
ftr-394	2621	22	preparer	preparer	NOUN
ftr-394	2621	23	under	under	ADP
ftr-394	2621	24	section	section	NOUN
ftr-394	2621	25	6694	6694	NUM
ftr-394	2621	26	,	,	PUNCT
ftr-394	2621	27	and	and	CCONJ
ftr-394	2621	28	contemporaneously	contemporaneously	ADV
ftr-394	2621	29	documents	document	NOUN
ftr-394	2621	30	in	in	ADP
ftr-394	2621	31	the	the	DET
ftr-394	2621	32	tax	tax	NOUN
ftr-394	2621	33	return	return	NOUN
ftr-394	2621	34	preparer	preparer	NOUN
ftr-394	2621	35	’s	’s	PART
ftr-394	2621	36	files	file	NOUN
ftr-394	2621	37	that	that	SCONJ
ftr-394	2621	38	this	this	DET
ftr-394	2621	39	advice	advice	NOUN
ftr-394	2621	40	was	be	AUX
ftr-394	2621	41	provided	provide	VERB
ftr-394	2621	42	;	;	PUNCT
ftr-394	2621	43	or	or	CCONJ
ftr-394	2621	44	4	4	NUM
ftr-394	2621	45	.	.	PUNCT
ftr-394	2622	1	if	if	SCONJ
ftr-394	2622	2	section	section	NOUN
ftr-394	2622	3	6662(d)(2)(b	6662(d)(2)(b	NUM
ftr-394	2622	4	)	)	PUNCT
ftr-394	2622	5	does	do	AUX
ftr-394	2622	6	not	not	PART
ftr-394	2622	7	apply	apply	VERB
ftr-394	2622	8	because	because	SCONJ
ftr-394	2622	9	the	the	DET
ftr-394	2622	10	position	position	NOUN
ftr-394	2622	11	may	may	AUX
ftr-394	2622	12	be	be	AUX
ftr-394	2622	13	described	describe	VERB
ftr-394	2622	14	in	in	ADP
ftr-394	2622	15	section	section	NOUN
ftr-394	2622	16	6662(d)(2)(c	6662(d)(2)(c	NUM
ftr-394	2622	17	)	)	PUNCT
ftr-394	2622	18	,	,	PUNCT
ftr-394	2622	19	the	the	DET
ftr-394	2622	20	tax	tax	NOUN
ftr-394	2622	21	return	return	NOUN
ftr-394	2622	22	preparer	preparer	NOUN
ftr-394	2622	23	advises	advise	VERB
ftr-394	2622	24	the	the	DET
ftr-394	2622	25	taxpayer	taxpayer	NOUN
ftr-394	2622	26	of	of	ADP
ftr-394	2622	27	the	the	DET
ftr-394	2622	28	penalty	penalty	NOUN
ftr-394	2622	29	standards	standard	NOUN
ftr-394	2622	30	applicable	applicable	ADJ
ftr-394	2622	31	to	to	ADP
ftr-394	2622	32	the	the	DET
ftr-394	2622	33	taxpayer	taxpayer	NOUN
ftr-394	2622	34	under	under	ADP
ftr-394	2622	35	section	section	NOUN
ftr-394	2622	36	6662(d)(2)(c	6662(d)(2)(c	NUM
ftr-394	2622	37	)	)	PUNCT
ftr-394	2622	38	and	and	CCONJ
ftr-394	2622	39	the	the	DET
ftr-394	2622	40	difference	difference	NOUN
ftr-394	2622	41	,	,	PUNCT
ftr-394	2622	42	if	if	SCONJ
ftr-394	2622	43	any	any	PRON
ftr-394	2622	44	,	,	PUNCT
ftr-394	2622	45	between	between	ADP
ftr-394	2622	46	these	these	DET
ftr-394	2622	47	standards	standard	NOUN
ftr-394	2622	48	and	and	CCONJ
ftr-394	2622	49	the	the	DET
ftr-394	2622	50	standards	standard	NOUN
ftr-394	2622	51	under	under	ADP
ftr-394	2622	52	section	section	NOUN
ftr-394	2622	53	6694	6694	NUM
ftr-394	2622	54	,	,	PUNCT
ftr-394	2622	55	and	and	CCONJ
ftr-394	2622	56	contemporaneously	contemporaneously	ADV
ftr-394	2622	57	documents	document	NOUN
ftr-394	2622	58	in	in	ADP
ftr-394	2622	59	the	the	DET
ftr-394	2622	60	tax	tax	NOUN
ftr-394	2622	61	return	return	NOUN
ftr-394	2622	62	preparer	preparer	NOUN
ftr-394	2622	63	’s	’s	PART
ftr-394	2622	64	files	file	NOUN
ftr-394	2622	65	that	that	SCONJ
ftr-394	2622	66	this	this	DET
ftr-394	2622	67	advice	advice	NOUN
ftr-394	2622	68	was	be	AUX
ftr-394	2622	69	provided	provide	VERB
ftr-394	2622	70	.	.	PUNCT
ftr-394	2623	1	•	•	NUM
ftr-394	2623	2	a	a	DET
ftr-394	2623	3	nonsigning	nonsigne	VERB
ftr-394	2623	4	tax	tax	NOUN
ftr-394	2623	5	return	return	NOUN
ftr-394	2623	6	preparer	preparer	NOUN
ftr-394	2623	7	shall	shall	AUX
ftr-394	2623	8	be	be	AUX
ftr-394	2623	9	deemed	deem	VERB
ftr-394	2623	10	to	to	PART
ftr-394	2623	11	meet	meet	VERB
ftr-394	2623	12	the	the	DET
ftr-394	2623	13	requirements	requirement	NOUN
ftr-394	2623	14	of	of	ADP
ftr-394	2623	15	§	§	PROPN
ftr-394	2623	16	6694	6694	NUM
ftr-394	2623	17	with	with	ADP
ftr-394	2623	18	respect	respect	NOUN
ftr-394	2623	19	to	to	ADP
ftr-394	2623	20	a	a	DET
ftr-394	2623	21	position	position	NOUN
ftr-394	2623	22	for	for	ADP
ftr-394	2623	23	which	which	PRON
ftr-394	2623	24	there	there	PRON
ftr-394	2623	25	is	be	VERB
ftr-394	2623	26	a	a	DET
ftr-394	2623	27	reasonable	reasonable	ADJ
ftr-394	2623	28	basis	basis	NOUN
ftr-394	2623	29	but	but	CCONJ
ftr-394	2623	30	for	for	ADP
ftr-394	2623	31	which	which	PRON
ftr-394	2623	32	the	the	DET
ftr-394	2623	33	nonsigning	nonsigne	VERB
ftr-394	2623	34	tax	tax	NOUN
ftr-394	2623	35	return	return	NOUN
ftr-394	2623	36	preparer	preparer	NOUN
ftr-394	2623	37	does	do	AUX
ftr-394	2623	38	not	not	PART
ftr-394	2623	39	have	have	VERB
ftr-394	2623	40	a	a	DET
ftr-394	2623	41	reasonable	reasonable	ADJ
ftr-394	2623	42	belief	belief	NOUN
ftr-394	2623	43	that	that	SCONJ
ftr-394	2623	44	the	the	DET
ftr-394	2623	45	position	position	NOUN
ftr-394	2623	46	would	would	AUX
ftr-394	2623	47	more	more	ADV
ftr-394	2623	48	likely	likely	ADJ
ftr-394	2623	49	than	than	SCONJ
ftr-394	2623	50	not	not	PART
ftr-394	2623	51	be	be	AUX
ftr-394	2623	52	sustained	sustain	VERB
ftr-394	2623	53	on	on	ADP
ftr-394	2623	54	the	the	DET
ftr-394	2623	55	merits	merit	NOUN
ftr-394	2623	56	,	,	PUNCT
ftr-394	2623	57	if	if	SCONJ
ftr-394	2623	58	the	the	DET
ftr-394	2623	59	advice	advice	NOUN
ftr-394	2623	60	to	to	ADP
ftr-394	2623	61	the	the	DET
ftr-394	2623	62	taxpayer	taxpayer	NOUN
ftr-394	2623	63	includes	include	VERB
ftr-394	2623	64	a	a	DET
ftr-394	2623	65	statement	statement	NOUN
ftr-394	2623	66	informing	inform	VERB
ftr-394	2623	67	the	the	DET
ftr-394	2623	68	taxpayer	taxpayer	NOUN
ftr-394	2623	69	of	of	ADP
ftr-394	2623	70	any	any	DET
ftr-394	2623	71	opportunity	opportunity	NOUN
ftr-394	2623	72	to	to	PART
ftr-394	2623	73	avoid	avoid	VERB
ftr-394	2623	74	penalties	penalty	NOUN
ftr-394	2623	75	under	under	ADP
ftr-394	2623	76	§	§	PROPN
ftr-394	2623	77	6662	6662	NUM
ftr-394	2623	78	that	that	PRON
ftr-394	2623	79	could	could	AUX
ftr-394	2623	80	apply	apply	VERB
ftr-394	2623	81	to	to	ADP
ftr-394	2623	82	the	the	DET
ftr-394	2623	83	position	position	NOUN
ftr-394	2623	84	as	as	ADP
ftr-394	2623	85	a	a	DET
ftr-394	2623	86	result	result	NOUN
ftr-394	2623	87	of	of	ADP
ftr-394	2623	88	disclosure	disclosure	NOUN
ftr-394	2623	89	,	,	PUNCT
ftr-394	2623	90	if	if	SCONJ
ftr-394	2623	91	relevant	relevant	ADJ
ftr-394	2623	92	,	,	PUNCT
ftr-394	2623	93	and	and	CCONJ
ftr-394	2623	94	of	of	ADP
ftr-394	2623	95	the	the	DET
ftr-394	2623	96	requirements	requirement	NOUN
ftr-394	2623	97	for	for	ADP
ftr-394	2623	98	disclosure	disclosure	NOUN
ftr-394	2623	99	•	•	ADP
ftr-394	2623	100	one	one	NUM
ftr-394	2623	101	of	of	ADP
ftr-394	2623	102	the	the	DET
ftr-394	2623	103	examples	example	NOUN
ftr-394	2623	104	has	have	AUX
ftr-394	2623	105	raised	raise	VERB
ftr-394	2623	106	a	a	DET
ftr-394	2623	107	good	good	ADJ
ftr-394	2623	108	bit	bit	NOUN
ftr-394	2623	109	of	of	ADP
ftr-394	2623	110	interest	interest	NOUN
ftr-394	2623	111	.	.	PUNCT
ftr-394	2624	1	example	example	NOUN
ftr-394	2625	1	10	10	NUM
ftr-394	2625	2	.	.	PUNCT
ftr-394	2626	1	a	a	DET
ftr-394	2626	2	corporate	corporate	ADJ
ftr-394	2626	3	taxpayer	taxpayer	NOUN
ftr-394	2626	4	hires	hire	VERB
ftr-394	2626	5	accountant	accountant	NOUN
ftr-394	2626	6	j	j	PROPN
ftr-394	2626	7	to	to	PART
ftr-394	2626	8	prepare	prepare	VERB
ftr-394	2626	9	its	its	PRON
ftr-394	2626	10	tax	tax	NOUN
ftr-394	2626	11	return	return	NOUN
ftr-394	2626	12	.	.	PUNCT
ftr-394	2627	1	accountant	accountant	NOUN
ftr-394	2627	2	j	j	PROPN
ftr-394	2627	3	encounters	encounter	VERB
ftr-394	2627	4	an	an	DET
ftr-394	2627	5	issue	issue	NOUN
ftr-394	2627	6	regarding	regard	VERB
ftr-394	2627	7	various	various	ADJ
ftr-394	2627	8	small	small	ADJ
ftr-394	2627	9	asset	asset	NOUN
ftr-394	2627	10	expenditures	expenditure	NOUN
ftr-394	2627	11	.	.	PUNCT
ftr-394	2628	1	accountant	accountant	NOUN
ftr-394	2628	2	j	j	PROPN
ftr-394	2628	3	researches	research	VERB
ftr-394	2628	4	the	the	DET
ftr-394	2628	5	issue	issue	NOUN
ftr-394	2628	6	and	and	CCONJ
ftr-394	2628	7	concludes	conclude	VERB
ftr-394	2628	8	that	that	SCONJ
ftr-394	2628	9	there	there	PRON
ftr-394	2628	10	is	be	VERB
ftr-394	2628	11	a	a	DET
ftr-394	2628	12	reasonable	reasonable	ADJ
ftr-394	2628	13	basis	basis	NOUN
ftr-394	2628	14	for	for	ADP
ftr-394	2628	15	a	a	DET
ftr-394	2628	16	particular	particular	ADJ
ftr-394	2628	17	treatment	treatment	NOUN
ftr-394	2628	18	of	of	ADP
ftr-394	2628	19	the	the	DET
ftr-394	2628	20	issue	issue	NOUN
ftr-394	2628	21	.	.	PUNCT
ftr-394	2629	1	accountant	accountant	NOUN
ftr-394	2629	2	j	j	PROPN
ftr-394	2629	3	can	can	AUX
ftr-394	2629	4	not	not	PART
ftr-394	2629	5	,	,	PUNCT
ftr-394	2629	6	however	however	ADV
ftr-394	2629	7	,	,	PUNCT
ftr-394	2629	8	reach	reach	VERB
ftr-394	2629	9	a	a	DET
ftr-394	2629	10	reasonable	reasonable	ADJ
ftr-394	2629	11	belief	belief	NOUN
ftr-394	2629	12	whether	whether	SCONJ
ftr-394	2629	13	the	the	DET
ftr-394	2629	14	position	position	NOUN
ftr-394	2629	15	would	would	AUX
ftr-394	2629	16	more	more	ADV
ftr-394	2629	17	likely	likely	ADJ
ftr-394	2629	18	than	than	SCONJ
ftr-394	2629	19	not	not	PART
ftr-394	2629	20	be	be	AUX
ftr-394	2629	21	sustained	sustain	VERB
ftr-394	2629	22	on	on	ADP
ftr-394	2629	23	the	the	DET
ftr-394	2629	24	merits	merit	NOUN
ftr-394	2629	25	because	because	SCONJ
ftr-394	2629	26	it	it	PRON
ftr-394	2629	27	was	be	AUX
ftr-394	2629	28	impossible	impossible	ADJ
ftr-394	2629	29	to	to	PART
ftr-394	2629	30	make	make	VERB
ftr-394	2629	31	a	a	DET
ftr-394	2629	32	precise	precise	ADJ
ftr-394	2629	33	quantification	quantification	NOUN
ftr-394	2629	34	regarding	regard	VERB
ftr-394	2629	35	whether	whether	SCONJ
ftr-394	2629	36	the	the	DET
ftr-394	2629	37	position	position	NOUN
ftr-394	2629	38	would	would	AUX
ftr-394	2629	39	more	more	ADV
ftr-394	2629	40	likely	likely	ADJ
ftr-394	2629	41	than	than	SCONJ
ftr-394	2629	42	not	not	PART
ftr-394	2629	43	be	be	AUX
ftr-394	2629	44	sustained	sustain	VERB
ftr-394	2629	45	on	on	ADP
ftr-394	2629	46	the	the	DET
ftr-394	2629	47	merits	merit	NOUN
ftr-394	2629	48	.	.	PUNCT
ftr-394	2630	1	the	the	DET
ftr-394	2630	2	position	position	NOUN
ftr-394	2630	3	is	be	AUX
ftr-394	2630	4	not	not	PART
ftr-394	2630	5	disclosed	disclose	VERB
ftr-394	2630	6	on	on	ADP
ftr-394	2630	7	the	the	DET
ftr-394	2630	8	tax	tax	NOUN
ftr-394	2630	9	return	return	NOUN
ftr-394	2630	10	.	.	PUNCT
ftr-394	2631	1	accountant	accountant	NOUN
ftr-394	2631	2	j	j	PROPN
ftr-394	2631	3	signs	sign	VERB
ftr-394	2631	4	the	the	DET
ftr-394	2631	5	tax	tax	NOUN
ftr-394	2631	6	return	return	NOUN
ftr-394	2631	7	as	as	ADP
ftr-394	2631	8	the	the	DET
ftr-394	2631	9	tax	tax	NOUN
ftr-394	2631	10	return	return	NOUN
ftr-394	2631	11	preparer	preparer	NOUN
ftr-394	2631	12	.	.	PUNCT
ftr-394	2632	1	the	the	DET
ftr-394	2632	2	irs	irs	PROPN
ftr-394	2632	3	later	later	ADV
ftr-394	2632	4	disagrees	disagree	VERB
ftr-394	2632	5	with	with	ADP
ftr-394	2632	6	this	this	DET
ftr-394	2632	7	position	position	NOUN
ftr-394	2632	8	taken	take	VERB
ftr-394	2632	9	on	on	ADP
ftr-394	2632	10	the	the	DET
ftr-394	2632	11	tax	tax	NOUN
ftr-394	2632	12	return	return	NOUN
ftr-394	2632	13	.	.	PUNCT
ftr-394	2633	1	accountant	accountant	PROPN
ftr-394	2633	2	j	j	PROPN
ftr-394	2633	3	is	be	AUX
ftr-394	2633	4	not	not	PART
ftr-394	2633	5	subject	subject	ADJ
ftr-394	2633	6	to	to	ADP
ftr-394	2633	7	a	a	DET
ftr-394	2633	8	penalty	penalty	NOUN
ftr-394	2633	9	under	under	ADP
ftr-394	2633	10	section	section	NOUN
ftr-394	2633	11	6694	6694	NUM
ftr-394	2633	12	.	.	PUNCT
ftr-394	2634	1	•	•	NUM
ftr-394	2634	2	anita	anita	PROPN
ftr-394	2634	3	soucy	soucy	PROPN
ftr-394	2634	4	,	,	PUNCT
ftr-394	2634	5	spokesperson	spokesperson	NOUN
ftr-394	2634	6	for	for	ADP
ftr-394	2634	7	the	the	DET
ftr-394	2634	8	treasury	treasury	PROPN
ftr-394	2634	9	office	office	NOUN
ftr-394	2634	10	of	of	ADP
ftr-394	2634	11	tax	tax	NOUN
ftr-394	2634	12	policy	policy	NOUN
ftr-394	2634	13	explained	explain	VERB
ftr-394	2634	14	at	at	ADP
ftr-394	2634	15	a	a	DET
ftr-394	2634	16	new	new	PROPN
ftr-394	2634	17	york	york	PROPN
ftr-394	2634	18	state	state	PROPN
ftr-394	2634	19	bar	bar	PROPN
ftr-394	2634	20	association	association	NOUN
ftr-394	2634	21	meeting	meeting	NOUN
ftr-394	2634	22	that	that	DET
ftr-394	2634	23	example	example	NOUN
ftr-394	2634	24	10	10	NUM
ftr-394	2634	25	should	should	AUX
ftr-394	2634	26	not	not	PART
ftr-394	2634	27	be	be	AUX
ftr-394	2634	28	relied	rely	VERB
ftr-394	2634	29	on	on	ADP
ftr-394	2634	30	because	because	SCONJ
ftr-394	2634	31	it	it	PRON
ftr-394	2634	32	is	be	AUX
ftr-394	2634	33	a	a	DET
ftr-394	2634	34	sympathetic	sympathetic	ADJ
ftr-394	2634	35	2008	2008	NUM
ftr-394	2634	36	]	]	PUNCT
ftr-394	2634	37	recent	recent	ADJ
ftr-394	2634	38	developments	development	NOUN
ftr-394	2634	39	in	in	ADP
ftr-394	2634	40	federal	federal	ADJ
ftr-394	2634	41	income	income	NOUN
ftr-394	2634	42	taxation	taxation	NOUN
ftr-394	2634	43	841	841	NUM
ftr-394	2634	44	case	case	NOUN
ftr-394	2634	45	with	with	ADP
ftr-394	2634	46	mitigating	mitigate	VERB
ftr-394	2634	47	circumstances	circumstance	NOUN
ftr-394	2634	48	.	.	PUNCT
ftr-394	2635	1	deborah	deborah	PROPN
ftr-394	2635	2	butler	butler	PROPN
ftr-394	2635	3	echoed	echo	VERB
ftr-394	2635	4	that	that	DET
ftr-394	2635	5	statement	statement	NOUN
ftr-394	2635	6	at	at	ADP
ftr-394	2635	7	the	the	DET
ftr-394	2635	8	same	same	ADJ
ftr-394	2635	9	meeting	meeting	NOUN
ftr-394	2635	10	,	,	PUNCT
ftr-394	2635	11	saying	say	VERB
ftr-394	2635	12	:	:	PUNCT
ftr-394	2635	13	“	"	PUNCT
ftr-394	2635	14	the	the	DET
ftr-394	2635	15	rules	rule	NOUN
ftr-394	2635	16	are	be	AUX
ftr-394	2635	17	n’t	n’t	ADJ
ftr-394	2635	18	in	in	ADP
ftr-394	2635	19	the	the	DET
ftr-394	2635	20	examples	example	NOUN
ftr-394	2635	21	,	,	PUNCT
ftr-394	2635	22	”	"	PUNCT
ftr-394	2635	23	and	and	CCONJ
ftr-394	2635	24	“	"	PUNCT
ftr-394	2635	25	do	do	AUX
ftr-394	2635	26	n’t	not	PART
ftr-394	2635	27	overdiagnose	overdiagnose	VERB
ftr-394	2635	28	the	the	DET
ftr-394	2635	29	examples	example	NOUN
ftr-394	2635	30	.	.	PUNCT
ftr-394	2636	1	they	they	PRON
ftr-394	2636	2	’re	’re	AUX
ftr-394	2636	3	not	not	PART
ftr-394	2636	4	going	go	VERB
ftr-394	2636	5	to	to	PART
ftr-394	2636	6	be	be	AUX
ftr-394	2636	7	there	there	ADV
ftr-394	2636	8	in	in	ADP
ftr-394	2636	9	a	a	DET
ftr-394	2636	10	year	year	NOUN
ftr-394	2636	11	.	.	PUNCT
ftr-394	2636	12	”	"	PUNCT
ftr-394	2637	1	2008	2008	NUM
ftr-394	2637	2	tnt	tnt	PROPN
ftr-394	2637	3	24	24	NUM
ftr-394	2637	4	-	-	SYM
ftr-394	2637	5	8	8	NUM
ftr-394	2637	6	.	.	NOUN
ftr-394	2637	7	•	•	NOUN
ftr-394	2637	8	it	it	PRON
ftr-394	2637	9	is	be	AUX
ftr-394	2637	10	important	important	ADJ
ftr-394	2637	11	to	to	PART
ftr-394	2637	12	note	note	VERB
ftr-394	2637	13	that	that	SCONJ
ftr-394	2637	14	the	the	DET
ftr-394	2637	15	regulations	regulation	NOUN
ftr-394	2637	16	expected	expect	VERB
ftr-394	2637	17	to	to	PART
ftr-394	2637	18	be	be	AUX
ftr-394	2637	19	finalized	finalize	VERB
ftr-394	2637	20	in	in	ADP
ftr-394	2637	21	2008	2008	NUM
ftr-394	2637	22	may	may	AUX
ftr-394	2637	23	be	be	AUX
ftr-394	2637	24	substantially	substantially	ADV
ftr-394	2637	25	different	different	ADJ
ftr-394	2637	26	from	from	ADP
ftr-394	2637	27	the	the	DET
ftr-394	2637	28	rules	rule	NOUN
ftr-394	2637	29	described	describe	VERB
ftr-394	2637	30	in	in	ADP
ftr-394	2637	31	this	this	DET
ftr-394	2637	32	notice	notice	NOUN
ftr-394	2637	33	,	,	PUNCT
ftr-394	2637	34	and	and	CCONJ
ftr-394	2637	35	in	in	ADP
ftr-394	2637	36	some	some	DET
ftr-394	2637	37	cases	case	NOUN
ftr-394	2637	38	more	more	ADV
ftr-394	2637	39	stringent	stringent	ADJ
ftr-394	2637	40	.	.	PUNCT
ftr-394	2638	1	9	9	X
ftr-394	2638	2	.	.	X
ftr-394	2638	3	a	a	DET
ftr-394	2638	4	new	new	ADJ
ftr-394	2638	5	penalty	penalty	NOUN
ftr-394	2638	6	is	be	AUX
ftr-394	2638	7	imposed	impose	VERB
ftr-394	2638	8	upon	upon	SCONJ
ftr-394	2638	9	refund	refund	NOUN
ftr-394	2638	10	claims	claim	NOUN
ftr-394	2638	11	made	make	VERB
ftr-394	2638	12	without	without	ADP
ftr-394	2638	13	a	a	DET
ftr-394	2638	14	“	"	PUNCT
ftr-394	2638	15	reasonable	reasonable	ADJ
ftr-394	2638	16	basis	basis	NOUN
ftr-394	2638	17	.	.	PUNCT
ftr-394	2638	18	”	"	PUNCT
ftr-394	2639	1	the	the	DET
ftr-394	2639	2	2007	2007	NUM
ftr-394	2639	3	act	act	NOUN
ftr-394	2639	4	,	,	PUNCT
ftr-394	2639	5	§	§	PROPN
ftr-394	2639	6	8247(a	8247(a	NUM
ftr-394	2639	7	)	)	PUNCT
ftr-394	2639	8	,	,	PUNCT
ftr-394	2639	9	adds	add	VERB
ftr-394	2639	10	new	new	ADJ
ftr-394	2639	11	code	code	NOUN
ftr-394	2639	12	§	§	PROPN
ftr-394	2639	13	6676	6676	NUM
ftr-394	2639	14	to	to	PART
ftr-394	2639	15	impose	impose	VERB
ftr-394	2639	16	a	a	DET
ftr-394	2639	17	penalty	penalty	NOUN
ftr-394	2639	18	of	of	ADP
ftr-394	2639	19	20	20	NUM
ftr-394	2639	20	percent	percent	NOUN
ftr-394	2639	21	of	of	ADP
ftr-394	2639	22	the	the	DET
ftr-394	2639	23	“	"	PUNCT
ftr-394	2639	24	excessive	excessive	ADJ
ftr-394	2639	25	amount	amount	NOUN
ftr-394	2639	26	”	"	PUNCT
ftr-394	2639	27	on	on	ADP
ftr-394	2639	28	the	the	DET
ftr-394	2639	29	person	person	NOUN
ftr-394	2639	30	making	make	VERB
ftr-394	2639	31	an	an	DET
ftr-394	2639	32	erroneous	erroneous	ADJ
ftr-394	2639	33	claim	claim	NOUN
ftr-394	2639	34	for	for	ADP
ftr-394	2639	35	refund	refund	NOUN
ftr-394	2639	36	or	or	CCONJ
ftr-394	2639	37	credit	credit	NOUN
ftr-394	2639	38	unless	unless	SCONJ
ftr-394	2639	39	it	it	PRON
ftr-394	2639	40	is	be	AUX
ftr-394	2639	41	shown	show	VERB
ftr-394	2639	42	that	that	SCONJ
ftr-394	2639	43	“	"	PUNCT
ftr-394	2639	44	the	the	DET
ftr-394	2639	45	claim	claim	NOUN
ftr-394	2639	46	for	for	ADP
ftr-394	2639	47	such	such	ADJ
ftr-394	2639	48	excessive	excessive	ADJ
ftr-394	2639	49	amount	amount	NOUN
ftr-394	2639	50	has	have	VERB
ftr-394	2639	51	a	a	DET
ftr-394	2639	52	reasonable	reasonable	ADJ
ftr-394	2639	53	basis	basis	NOUN
ftr-394	2639	54	.	.	PUNCT
ftr-394	2639	55	”	"	PUNCT
ftr-394	2640	1	the	the	DET
ftr-394	2640	2	penalty	penalty	NOUN
ftr-394	2640	3	does	do	AUX
ftr-394	2640	4	not	not	PART
ftr-394	2640	5	apply	apply	VERB
ftr-394	2640	6	to	to	ADP
ftr-394	2640	7	claims	claim	NOUN
ftr-394	2640	8	relating	relate	VERB
ftr-394	2640	9	to	to	ADP
ftr-394	2640	10	the	the	DET
ftr-394	2640	11	§	§	PROPN
ftr-394	2640	12	32	32	NUM
ftr-394	2640	13	earned	earn	VERB
ftr-394	2640	14	income	income	NOUN
ftr-394	2640	15	credit	credit	NOUN
ftr-394	2640	16	.	.	PUNCT
ftr-394	2641	1	the	the	DET
ftr-394	2641	2	penalty	penalty	NOUN
ftr-394	2641	3	applies	apply	VERB
ftr-394	2641	4	to	to	ADP
ftr-394	2641	5	claims	claim	NOUN
ftr-394	2641	6	made	make	VERB
ftr-394	2641	7	after	after	ADP
ftr-394	2641	8	the	the	DET
ftr-394	2641	9	5/25/07	5/25/07	NUM
ftr-394	2641	10	effective	effective	ADJ
ftr-394	2641	11	date	date	NOUN
ftr-394	2641	12	of	of	ADP
ftr-394	2641	13	the	the	DET
ftr-394	2641	14	2007	2007	NUM
ftr-394	2641	15	act	act	NOUN
ftr-394	2641	16	.	.	PUNCT
ftr-394	2642	1	10	10	NUM
ftr-394	2642	2	.	.	PUNCT
ftr-394	2643	1	in	in	ADP
ftr-394	2643	2	this	this	DET
ftr-394	2643	3	case	case	NOUN
ftr-394	2643	4	,	,	PUNCT
ftr-394	2643	5	the	the	DET
ftr-394	2643	6	result	result	NOUN
ftr-394	2643	7	of	of	ADP
ftr-394	2643	8	any	any	DET
ftr-394	2643	9	amount	amount	NOUN
ftr-394	2643	10	multiplied	multiply	VERB
ftr-394	2643	11	by	by	ADP
ftr-394	2643	12	zero	zero	NUM
ftr-394	2643	13	is	be	AUX
ftr-394	2643	14	greater	great	ADJ
ftr-394	2643	15	than	than	ADP
ftr-394	2643	16	400	400	NUM
ftr-394	2643	17	percent	percent	NOUN
ftr-394	2643	18	of	of	ADP
ftr-394	2643	19	zero	zero	NUM
ftr-394	2643	20	.	.	PUNCT
ftr-394	2644	1	mcdonough	mcdonough	PROPN
ftr-394	2644	2	v.	v.	PROPN
ftr-394	2644	3	commissioner	commissioner	PROPN
ftr-394	2644	4	,	,	PUNCT
ftr-394	2644	5	t.c	t.c	PROPN
ftr-394	2644	6	.	.	PROPN
ftr-394	2644	7	memo	memo	NOUN
ftr-394	2644	8	.	.	PUNCT
ftr-394	2645	1	2007	2007	NUM
ftr-394	2645	2	-	-	SYM
ftr-394	2645	3	101	101	NUM
ftr-394	2645	4	(	(	PUNCT
ftr-394	2645	5	4/25/07	4/25/07	PROPN
ftr-394	2645	6	)	)	PUNCT
ftr-394	2645	7	.	.	PUNCT
ftr-394	2646	1	if	if	SCONJ
ftr-394	2646	2	the	the	DET
ftr-394	2646	3	taxpayer	taxpayer	NOUN
ftr-394	2646	4	claims	claim	VERB
ftr-394	2646	5	cost	cost	VERB
ftr-394	2646	6	recovery	recovery	NOUN
ftr-394	2646	7	allowances	allowance	NOUN
ftr-394	2646	8	with	with	ADP
ftr-394	2646	9	respect	respect	NOUN
ftr-394	2646	10	to	to	ADP
ftr-394	2646	11	property	property	NOUN
ftr-394	2646	12	to	to	PART
ftr-394	2646	13	which	which	PRON
ftr-394	2646	14	he	he	PRON
ftr-394	2646	15	never	never	ADV
ftr-394	2646	16	received	receive	VERB
ftr-394	2646	17	the	the	DET
ftr-394	2646	18	benefits	benefit	NOUN
ftr-394	2646	19	and	and	CCONJ
ftr-394	2646	20	burdens	burden	NOUN
ftr-394	2646	21	of	of	ADP
ftr-394	2646	22	ownership	ownership	NOUN
ftr-394	2646	23	or	or	CCONJ
ftr-394	2646	24	with	with	ADP
ftr-394	2646	25	respect	respect	NOUN
ftr-394	2646	26	to	to	ADP
ftr-394	2646	27	property	property	NOUN
ftr-394	2646	28	that	that	PRON
ftr-394	2646	29	never	never	ADV
ftr-394	2646	30	existed	exist	VERB
ftr-394	2646	31	,	,	PUNCT
ftr-394	2646	32	the	the	DET
ftr-394	2646	33	correct	correct	ADJ
ftr-394	2646	34	basis	basis	NOUN
ftr-394	2646	35	is	be	AUX
ftr-394	2646	36	zero	zero	NUM
ftr-394	2646	37	.	.	PUNCT
ftr-394	2647	1	pursuant	pursuant	ADJ
ftr-394	2647	2	to	to	ADP
ftr-394	2647	3	reg	reg	NOUN
ftr-394	2647	4	.	.	PUNCT
ftr-394	2648	1	§	§	PROPN
ftr-394	2648	2	1.6662	1.6662	NUM
ftr-394	2648	3	-	-	SYM
ftr-394	2648	4	5(g	5(g	NUM
ftr-394	2648	5	)	)	PUNCT
ftr-394	2648	6	,	,	PUNCT
ftr-394	2648	7	the	the	DET
ftr-394	2648	8	basis	basis	NOUN
ftr-394	2648	9	claimed	claim	VERB
ftr-394	2648	10	on	on	ADP
ftr-394	2648	11	his	his	PRON
ftr-394	2648	12	return	return	NOUN
ftr-394	2648	13	is	be	AUX
ftr-394	2648	14	considered	consider	VERB
ftr-394	2648	15	to	to	PART
ftr-394	2648	16	be	be	AUX
ftr-394	2648	17	400	400	NUM
ftr-394	2648	18	percent	percent	NOUN
ftr-394	2648	19	or	or	CCONJ
ftr-394	2648	20	more	more	ADJ
ftr-394	2648	21	of	of	ADP
ftr-394	2648	22	the	the	DET
ftr-394	2648	23	correct	correct	ADJ
ftr-394	2648	24	amount	amount	NOUN
ftr-394	2648	25	,	,	PUNCT
ftr-394	2648	26	and	and	CCONJ
ftr-394	2649	1	the	the	DET
ftr-394	2649	2	enhanced	enhance	VERB
ftr-394	2649	3	accuracy	accuracy	NOUN
ftr-394	2649	4	related	relate	VERB
ftr-394	2649	5	penalty	penalty	NOUN
ftr-394	2649	6	(	(	PUNCT
ftr-394	2649	7	40	40	NUM
ftr-394	2649	8	percent	percent	NOUN
ftr-394	2649	9	of	of	ADP
ftr-394	2649	10	the	the	DET
ftr-394	2649	11	tax	tax	NOUN
ftr-394	2649	12	deficiency	deficiency	NOUN
ftr-394	2649	13	)	)	PUNCT
ftr-394	2649	14	for	for	ADP
ftr-394	2649	15	gross	gross	ADJ
ftr-394	2649	16	valuation	valuation	NOUN
ftr-394	2649	17	misstatements	misstatement	NOUN
ftr-394	2649	18	under	under	ADP
ftr-394	2649	19	§	§	PROPN
ftr-394	2649	20	6662(h	6662(h	NUM
ftr-394	2649	21	)	)	PUNCT
ftr-394	2649	22	applies	apply	VERB
ftr-394	2649	23	.	.	PUNCT
ftr-394	2650	1	11	11	NUM
ftr-394	2650	2	.	.	X
ftr-394	2651	1	when	when	SCONJ
ftr-394	2651	2	valuation	valuation	NOUN
ftr-394	2651	3	storms	storm	NOUN
ftr-394	2651	4	became	become	VERB
ftr-394	2651	5	threatening	threatening	ADJ
ftr-394	2651	6	,	,	PUNCT
ftr-394	2651	7	the	the	DET
ftr-394	2651	8	estate	estate	NOUN
ftr-394	2651	9	sought	seek	VERB
ftr-394	2651	10	an	an	DET
ftr-394	2651	11	anchorage	anchorage	NOUN
ftr-394	2651	12	“	"	PUNCT
ftr-394	2651	13	in	in	ADP
ftr-394	2651	14	a	a	DET
ftr-394	2651	15	remote	remote	ADJ
ftr-394	2651	16	location	location	NOUN
ftr-394	2651	17	.	.	PUNCT
ftr-394	2651	18	”	"	PUNCT
ftr-394	2652	1	should	should	AUX
ftr-394	2652	2	it	it	PRON
ftr-394	2652	3	be	be	AUX
ftr-394	2652	4	penalized	penalize	VERB
ftr-394	2652	5	for	for	ADP
ftr-394	2652	6	doing	do	VERB
ftr-394	2652	7	so	so	ADV
ftr-394	2652	8	?	?	PUNCT
ftr-394	2653	1	estate	estate	NOUN
ftr-394	2653	2	of	of	ADP
ftr-394	2653	3	thompson	thompson	PROPN
ftr-394	2653	4	v.	v.	PROPN
ftr-394	2653	5	commissioner	commissioner	PROPN
ftr-394	2653	6	,	,	PUNCT
ftr-394	2653	7	499	499	NUM
ftr-394	2653	8	f.3d	f.3d	NUM
ftr-394	2653	9	129	129	NUM
ftr-394	2653	10	(	(	PUNCT
ftr-394	2653	11	2d	2d	NUM
ftr-394	2653	12	cir	cir	NOUN
ftr-394	2653	13	.	.	PUNCT
ftr-394	2654	1	8/23/07	8/23/07	NUM
ftr-394	2654	2	)	)	PUNCT
ftr-394	2654	3	,	,	PUNCT
ftr-394	2655	1	vacating	vacate	VERB
ftr-394	2655	2	and	and	CCONJ
ftr-394	2655	3	remanding	remand	VERB
ftr-394	2655	4	t.c	t.c	PROPN
ftr-394	2655	5	.	.	PROPN
ftr-394	2655	6	memo	memo	NOUN
ftr-394	2655	7	.	.	PUNCT
ftr-394	2656	1	2004	2004	NUM
ftr-394	2656	2	-	-	SYM
ftr-394	2656	3	174	174	NUM
ftr-394	2656	4	.	.	PUNCT
ftr-394	2657	1	at	at	ADP
ftr-394	2657	2	her	her	PRON
ftr-394	2657	3	death	death	NOUN
ftr-394	2657	4	in	in	ADP
ftr-394	2657	5	1998	1998	NUM
ftr-394	2657	6	,	,	PUNCT
ftr-394	2657	7	decedent	decedent	NOUN
ftr-394	2657	8	owned	own	VERB
ftr-394	2657	9	about	about	ADV
ftr-394	2657	10	20	20	NUM
ftr-394	2657	11	percent	percent	NOUN
ftr-394	2657	12	of	of	ADP
ftr-394	2657	13	a	a	DET
ftr-394	2657	14	closely	closely	ADV
ftr-394	2657	15	held	hold	VERB
ftr-394	2657	16	company	company	NOUN
ftr-394	2657	17	that	that	PRON
ftr-394	2657	18	produced	produce	VERB
ftr-394	2657	19	business	business	NOUN
ftr-394	2657	20	-	-	PUNCT
ftr-394	2657	21	to	to	ADP
ftr-394	2657	22	-	-	PUNCT
ftr-394	2657	23	business	business	NOUN
ftr-394	2657	24	industrial	industrial	ADJ
ftr-394	2657	25	and	and	CCONJ
ftr-394	2657	26	manufacturing	manufacture	VERB
ftr-394	2657	27	directories	directory	NOUN
ftr-394	2657	28	and	and	CCONJ
ftr-394	2657	29	publications	publication	NOUN
ftr-394	2657	30	.	.	PUNCT
ftr-394	2658	1	however	however	ADV
ftr-394	2658	2	,	,	PUNCT
ftr-394	2658	3	the	the	DET
ftr-394	2658	4	advent	advent	NOUN
ftr-394	2658	5	of	of	ADP
ftr-394	2658	6	the	the	DET
ftr-394	2658	7	internet	internet	NOUN
ftr-394	2658	8	caused	cause	VERB
ftr-394	2658	9	the	the	DET
ftr-394	2658	10	profitability	profitability	NOUN
ftr-394	2658	11	of	of	ADP
ftr-394	2658	12	the	the	DET
ftr-394	2658	13	business	business	NOUN
ftr-394	2658	14	to	to	PART
ftr-394	2658	15	decline	decline	VERB
ftr-394	2658	16	sharply	sharply	ADV
ftr-394	2658	17	from	from	ADP
ftr-394	2658	18	2000	2000	NUM
ftr-394	2658	19	to	to	ADP
ftr-394	2658	20	barely	barely	ADV
ftr-394	2658	21	breakeven	breakeven	VERB
ftr-394	2658	22	in	in	ADP
ftr-394	2658	23	2002	2002	NUM
ftr-394	2658	24	.	.	PUNCT
ftr-394	2659	1	the	the	DET
ftr-394	2659	2	irs	irs	PROPN
ftr-394	2659	3	valued	value	VERB
ftr-394	2659	4	decedent	decedent	NOUN
ftr-394	2659	5	’s	’s	PART
ftr-394	2659	6	interest	interest	NOUN
ftr-394	2659	7	in	in	ADP
ftr-394	2659	8	the	the	DET
ftr-394	2659	9	company	company	NOUN
ftr-394	2659	10	at	at	ADP
ftr-394	2659	11	$	$	SYM
ftr-394	2659	12	32	32	NUM
ftr-394	2659	13	million	million	NUM
ftr-394	2659	14	,	,	PUNCT
ftr-394	2659	15	the	the	DET
ftr-394	2659	16	estate	estate	NOUN
ftr-394	2659	17	valued	value	VERB
ftr-394	2659	18	it	it	PRON
ftr-394	2659	19	at	at	ADP
ftr-394	2659	20	$	$	SYM
ftr-394	2659	21	1.75	1.75	NUM
ftr-394	2659	22	million	million	NUM
ftr-394	2659	23	,	,	PUNCT
ftr-394	2659	24	and	and	CCONJ
ftr-394	2659	25	the	the	DET
ftr-394	2659	26	tax	tax	NOUN
ftr-394	2659	27	court	court	NOUN
ftr-394	2659	28	(	(	PUNCT
ftr-394	2659	29	judge	judge	NOUN
ftr-394	2659	30	swift	swift	PROPN
ftr-394	2659	31	)	)	PUNCT
ftr-394	2659	32	valued	value	VERB
ftr-394	2659	33	it	it	PRON
ftr-394	2659	34	at	at	ADP
ftr-394	2659	35	$	$	SYM
ftr-394	2659	36	13.5	13.5	NUM
ftr-394	2659	37	million	million	NUM
ftr-394	2659	38	.	.	PUNCT
ftr-394	2660	1	however	however	ADV
ftr-394	2660	2	,	,	PUNCT
ftr-394	2660	3	even	even	ADV
ftr-394	2660	4	though	though	SCONJ
ftr-394	2660	5	the	the	DET
ftr-394	2660	6	claimed	claim	VERB
ftr-394	2660	7	valuation	valuation	NOUN
ftr-394	2660	8	was	be	AUX
ftr-394	2660	9	less	less	ADJ
ftr-394	2660	10	than	than	ADP
ftr-394	2660	11	150	150	NUM
ftr-394	2660	12	percent	percent	NOUN
ftr-394	2660	13	of	of	ADP
ftr-394	2660	14	the	the	DET
ftr-394	2660	15	value	value	NOUN
ftr-394	2660	16	determined	determine	VERB
ftr-394	2660	17	by	by	ADP
ftr-394	2660	18	the	the	DET
ftr-394	2660	19	tax	tax	NOUN
ftr-394	2660	20	court	court	NOUN
ftr-394	2660	21	,	,	PUNCT
ftr-394	2660	22	it	it	PRON
ftr-394	2660	23	declined	decline	VERB
ftr-394	2660	24	to	to	PART
ftr-394	2660	25	impose	impose	VERB
ftr-394	2660	26	the	the	DET
ftr-394	2660	27	§	§	PROPN
ftr-394	2660	28	6662(a	6662(a	NOUN
ftr-394	2660	29	)	)	PUNCT
ftr-394	2660	30	substantial	substantial	ADJ
ftr-394	2660	31	undervaluation	undervaluation	NOUN
ftr-394	2660	32	penalty	penalty	NOUN
ftr-394	2660	33	of	of	ADP
ftr-394	2660	34	40	40	NUM
ftr-394	2660	35	percent	percent	NOUN
ftr-394	2660	36	of	of	ADP
ftr-394	2660	37	the	the	DET
ftr-394	2660	38	underpayment	underpayment	NOUN
ftr-394	2660	39	because	because	SCONJ
ftr-394	2660	40	the	the	DET
ftr-394	2660	41	valuation	valuation	NOUN
ftr-394	2660	42	“	"	PUNCT
ftr-394	2660	43	was	be	AUX
ftr-394	2660	44	particularly	particularly	ADV
ftr-394	2660	45	difficult	difficult	ADJ
ftr-394	2660	46	and	and	CCONJ
ftr-394	2660	47	unique	unique	ADJ
ftr-394	2660	48	”	"	PUNCT
ftr-394	2660	49	and	and	CCONJ
ftr-394	2660	50	the	the	DET
ftr-394	2660	51	court	court	NOUN
ftr-394	2660	52	’s	’s	PART
ftr-394	2660	53	own	own	ADJ
ftr-394	2660	54	valuation	valuation	NOUN
ftr-394	2660	55	was	be	AUX
ftr-394	2660	56	“	"	PUNCT
ftr-394	2660	57	closer	close	ADJ
ftr-394	2660	58	to	to	ADP
ftr-394	2660	59	the	the	DET
ftr-394	2660	60	estate	estate	NOUN
ftr-394	2660	61	’s	’s	PART
ftr-394	2660	62	valuation	valuation	NOUN
ftr-394	2660	63	than	than	ADP
ftr-394	2660	64	to	to	ADP
ftr-394	2660	65	[	[	X
ftr-394	2660	66	the	the	DET
ftr-394	2660	67	commissioner	commissioner	NOUN
ftr-394	2660	68	’s	’s	PART
ftr-394	2660	69	]	]	PUNCT
ftr-394	2660	70	valuation	valuation	NOUN
ftr-394	2660	71	.	.	PUNCT
ftr-394	2660	72	”	"	PUNCT
ftr-394	2661	1	842	842	NUM
ftr-394	2661	2	florida	florida	PROPN
ftr-394	2661	3	tax	tax	NOUN
ftr-394	2661	4	review	review	NOUN
ftr-394	2661	5	[	[	X
ftr-394	2661	6	vol	vol	NOUN
ftr-394	2661	7	.	.	PUNCT
ftr-394	2661	8	8	8	NUM
ftr-394	2661	9	:	:	SYM
ftr-394	2661	10	si	si	PROPN
ftr-394	2661	11	•	•	NUM
ftr-394	2661	12	the	the	DET
ftr-394	2661	13	second	second	ADJ
ftr-394	2661	14	circuit	circuit	NOUN
ftr-394	2661	15	held	hold	VERB
ftr-394	2661	16	that	that	SCONJ
ftr-394	2661	17	this	this	PRON
ftr-394	2661	18	did	do	AUX
ftr-394	2661	19	not	not	PART
ftr-394	2661	20	constitute	constitute	VERB
ftr-394	2661	21	a	a	DET
ftr-394	2661	22	sufficient	sufficient	ADJ
ftr-394	2661	23	finding	finding	NOUN
ftr-394	2661	24	to	to	PART
ftr-394	2661	25	support	support	VERB
ftr-394	2661	26	a	a	DET
ftr-394	2661	27	determination	determination	NOUN
ftr-394	2661	28	that	that	SCONJ
ftr-394	2661	29	the	the	DET
ftr-394	2661	30	§	§	PROPN
ftr-394	2661	31	6664(c	6664(c	PROPN
ftr-394	2661	32	)	)	PUNCT
ftr-394	2661	33	reasonable	reasonable	ADJ
ftr-394	2661	34	cause	cause	NOUN
ftr-394	2661	35	and	and	CCONJ
ftr-394	2661	36	good	good	ADJ
ftr-394	2661	37	faith	faith	NOUN
ftr-394	2661	38	exception	exception	NOUN
ftr-394	2661	39	to	to	ADP
ftr-394	2661	40	the	the	DET
ftr-394	2661	41	penalty	penalty	NOUN
ftr-394	2661	42	applied	apply	VERB
ftr-394	2661	43	.	.	PUNCT
ftr-394	2662	1	chief	chief	ADJ
ftr-394	2662	2	judge	judge	NOUN
ftr-394	2662	3	jacobs	jacobs	PROPN
ftr-394	2662	4	questioned	question	VERB
ftr-394	2662	5	the	the	DET
ftr-394	2662	6	estate	estate	NOUN
ftr-394	2662	7	’s	’s	PART
ftr-394	2662	8	decision	decision	NOUN
ftr-394	2662	9	to	to	PART
ftr-394	2662	10	hire	hire	VERB
ftr-394	2662	11	a	a	DET
ftr-394	2662	12	lawyer	lawyer	NOUN
ftr-394	2662	13	and	and	CCONJ
ftr-394	2662	14	accountant	accountant	NOUN
ftr-394	2662	15	to	to	PART
ftr-394	2662	16	perform	perform	VERB
ftr-394	2662	17	the	the	DET
ftr-394	2662	18	appraisal	appraisal	NOUN
ftr-394	2662	19	from	from	ADP
ftr-394	2662	20	the	the	DET
ftr-394	2662	21	“	"	PUNCT
ftr-394	2662	22	remote	remote	ADJ
ftr-394	2662	23	location	location	NOUN
ftr-394	2662	24	”	"	PUNCT
ftr-394	2662	25	of	of	ADP
ftr-394	2662	26	anchorage	anchorage	PROPN
ftr-394	2662	27	,	,	PUNCT
ftr-394	2662	28	alaska	alaska	NOUN
ftr-394	2662	29	in	in	ADP
ftr-394	2662	30	order	order	NOUN
ftr-394	2662	31	to	to	PART
ftr-394	2662	32	achieve	achieve	VERB
ftr-394	2662	33	a	a	DET
ftr-394	2662	34	more	more	ADV
ftr-394	2662	35	favorable	favorable	ADJ
ftr-394	2662	36	valuation	valuation	NOUN
ftr-394	2662	37	from	from	ADP
ftr-394	2662	38	the	the	DET
ftr-394	2662	39	irs	irs	PROPN
ftr-394	2662	40	office	office	NOUN
ftr-394	2662	41	in	in	ADP
ftr-394	2662	42	alaska	alaska	PROPN
ftr-394	2662	43	than	than	SCONJ
ftr-394	2662	44	would	would	AUX
ftr-394	2662	45	be	be	AUX
ftr-394	2662	46	available	available	ADJ
ftr-394	2662	47	from	from	ADP
ftr-394	2662	48	the	the	DET
ftr-394	2662	49	irs	irs	PROPN
ftr-394	2662	50	office	office	NOUN
ftr-394	2662	51	in	in	ADP
ftr-394	2662	52	new	new	PROPN
ftr-394	2662	53	york	york	PROPN
ftr-394	2662	54	.	.	PUNCT
ftr-394	2663	1	the	the	DET
ftr-394	2663	2	lawyer	lawyer	NOUN
ftr-394	2663	3	was	be	AUX
ftr-394	2663	4	experienced	experience	VERB
ftr-394	2663	5	but	but	CCONJ
ftr-394	2663	6	conflicted	conflicted	ADJ
ftr-394	2663	7	because	because	SCONJ
ftr-394	2663	8	he	he	PRON
ftr-394	2663	9	was	be	AUX
ftr-394	2663	10	also	also	ADV
ftr-394	2663	11	appointed	appoint	VERB
ftr-394	2663	12	to	to	PART
ftr-394	2663	13	act	act	VERB
ftr-394	2663	14	as	as	ADP
ftr-394	2663	15	administrator	administrator	NOUN
ftr-394	2663	16	of	of	ADP
ftr-394	2663	17	the	the	DET
ftr-394	2663	18	estate	estate	NOUN
ftr-394	2663	19	to	to	PART
ftr-394	2663	20	handle	handle	VERB
ftr-394	2663	21	the	the	DET
ftr-394	2663	22	anticipated	anticipate	VERB
ftr-394	2663	23	irs	irs	PROPN
ftr-394	2663	24	audit	audit	NOUN
ftr-394	2663	25	,	,	PUNCT
ftr-394	2663	26	and	and	CCONJ
ftr-394	2663	27	the	the	DET
ftr-394	2663	28	accountant	accountant	NOUN
ftr-394	2663	29	who	who	PRON
ftr-394	2663	30	helped	help	VERB
ftr-394	2663	31	the	the	DET
ftr-394	2663	32	lawyer	lawyer	NOUN
ftr-394	2663	33	with	with	ADP
ftr-394	2663	34	the	the	DET
ftr-394	2663	35	appraisal	appraisal	NOUN
ftr-394	2663	36	“	"	PUNCT
ftr-394	2663	37	belong[ed	belong[ed	PROPN
ftr-394	2663	38	]	]	PUNCT
ftr-394	2663	39	to	to	ADP
ftr-394	2663	40	no	no	DET
ftr-394	2663	41	professional	professional	ADJ
ftr-394	2663	42	organizations	organization	NOUN
ftr-394	2663	43	or	or	CCONJ
ftr-394	2663	44	associations	association	NOUN
ftr-394	2663	45	relating	relate	VERB
ftr-394	2663	46	to	to	ADP
ftr-394	2663	47	his	his	PRON
ftr-394	2663	48	appraisal	appraisal	NOUN
ftr-394	2663	49	or	or	CCONJ
ftr-394	2663	50	valuation	valuation	NOUN
ftr-394	2663	51	work	work	NOUN
ftr-394	2663	52	.	.	PUNCT
ftr-394	2663	53	”	"	PUNCT
ftr-394	2664	1	12	12	NUM
ftr-394	2664	2	.	.	PUNCT
ftr-394	2665	1	you	you	PRON
ftr-394	2665	2	do	do	VERB
ftr-394	2665	3	the	the	DET
ftr-394	2665	4	crime	crime	NOUN
ftr-394	2665	5	,	,	PUNCT
ftr-394	2665	6	you	you	PRON
ftr-394	2665	7	do	do	VERB
ftr-394	2665	8	time	time	NOUN
ftr-394	2665	9	!	!	PUNCT
ftr-394	2666	1	one	one	NUM
ftr-394	2666	2	year	year	NOUN
ftr-394	2666	3	in	in	ADP
ftr-394	2666	4	a	a	DET
ftr-394	2666	5	half	half	ADJ
ftr-394	2666	6	-	-	PUNCT
ftr-394	2666	7	way	way	NOUN
ftr-394	2666	8	house	house	NOUN
ftr-394	2666	9	,	,	PUNCT
ftr-394	2666	10	five	five	NUM
ftr-394	2666	11	years	year	NOUN
ftr-394	2666	12	probation	probation	NOUN
ftr-394	2666	13	,	,	PUNCT
ftr-394	2666	14	and	and	CCONJ
ftr-394	2666	15	a	a	DET
ftr-394	2666	16	$	$	SYM
ftr-394	2666	17	10,000	10,000	NUM
ftr-394	2666	18	fine	fine	NOUN
ftr-394	2666	19	is	be	AUX
ftr-394	2666	20	too	too	ADV
ftr-394	2666	21	lenient	lenient	ADJ
ftr-394	2666	22	.	.	PUNCT
ftr-394	2667	1	united	united	PROPN
ftr-394	2667	2	states	states	PROPN
ftr-394	2667	3	v.	v.	PROPN
ftr-394	2667	4	taylor	taylor	PROPN
ftr-394	2667	5	,	,	PUNCT
ftr-394	2667	6	499	499	NUM
ftr-394	2667	7	f.3d	f.3d	NUM
ftr-394	2667	8	94	94	NUM
ftr-394	2667	9	(	(	PUNCT
ftr-394	2667	10	1st	1st	ADJ
ftr-394	2667	11	cir	cir	NOUN
ftr-394	2667	12	.	.	PUNCT
ftr-394	2668	1	8/17/07	8/17/07	NUM
ftr-394	2668	2	)	)	PUNCT
ftr-394	2668	3	.	.	PUNCT
ftr-394	2669	1	in	in	ADP
ftr-394	2669	2	an	an	DET
ftr-394	2669	3	opinion	opinion	NOUN
ftr-394	2669	4	by	by	ADP
ftr-394	2669	5	judge	judge	PROPN
ftr-394	2669	6	torruella	torruella	PROPN
ftr-394	2669	7	,	,	PUNCT
ftr-394	2669	8	the	the	DET
ftr-394	2669	9	first	first	ADJ
ftr-394	2669	10	circuit	circuit	NOUN
ftr-394	2669	11	vacated	vacate	VERB
ftr-394	2669	12	a	a	DET
ftr-394	2669	13	tax	tax	NOUN
ftr-394	2669	14	return	return	NOUN
ftr-394	2669	15	preparer	preparer	NOUN
ftr-394	2669	16	’s	’s	PART
ftr-394	2669	17	sentence	sentence	NOUN
ftr-394	2669	18	of	of	ADP
ftr-394	2669	19	one	one	NUM
ftr-394	2669	20	year	year	NOUN
ftr-394	2669	21	in	in	ADP
ftr-394	2669	22	a	a	DET
ftr-394	2669	23	half	half	ADJ
ftr-394	2669	24	-	-	PUNCT
ftr-394	2669	25	way	way	NOUN
ftr-394	2669	26	house	house	NOUN
ftr-394	2669	27	,	,	PUNCT
ftr-394	2669	28	five	five	NUM
ftr-394	2669	29	years	year	NOUN
ftr-394	2669	30	probation	probation	NOUN
ftr-394	2669	31	and	and	CCONJ
ftr-394	2669	32	a	a	DET
ftr-394	2669	33	$	$	SYM
ftr-394	2669	34	10,000	10,000	NUM
ftr-394	2669	35	fine	fine	NOUN
ftr-394	2669	36	as	as	ADP
ftr-394	2669	37	unreasonably	unreasonably	ADV
ftr-394	2669	38	lenient	lenient	ADJ
ftr-394	2669	39	,	,	PUNCT
ftr-394	2669	40	and	and	CCONJ
ftr-394	2669	41	remanded	remand	VERB
ftr-394	2669	42	the	the	DET
ftr-394	2669	43	case	case	NOUN
ftr-394	2669	44	for	for	ADP
ftr-394	2669	45	resentencing	resentence	VERB
ftr-394	2669	46	.	.	PUNCT
ftr-394	2670	1	the	the	DET
ftr-394	2670	2	tax	tax	NOUN
ftr-394	2670	3	return	return	NOUN
ftr-394	2670	4	preparer	preparer	NOUN
ftr-394	2670	5	,	,	PUNCT
ftr-394	2670	6	who	who	PRON
ftr-394	2670	7	was	be	AUX
ftr-394	2670	8	a	a	DET
ftr-394	2670	9	full	full	ADJ
ftr-394	2670	10	time	time	NOUN
ftr-394	2670	11	school	school	NOUN
ftr-394	2670	12	teacher	teacher	NOUN
ftr-394	2670	13	and	and	CCONJ
ftr-394	2670	14	part	part	NOUN
ftr-394	2670	15	time	time	NOUN
ftr-394	2670	16	return	return	NOUN
ftr-394	2670	17	preparer	preparer	NOUN
ftr-394	2670	18	,	,	PUNCT
ftr-394	2670	19	was	be	AUX
ftr-394	2670	20	convicted	convict	VERB
ftr-394	2670	21	on	on	ADP
ftr-394	2670	22	sixteen	sixteen	NUM
ftr-394	2670	23	counts	count	NOUN
ftr-394	2670	24	of	of	ADP
ftr-394	2670	25	aiding	aid	VERB
ftr-394	2670	26	and	and	CCONJ
ftr-394	2670	27	abetting	abet	VERB
ftr-394	2670	28	the	the	DET
ftr-394	2670	29	filing	filing	NOUN
ftr-394	2670	30	of	of	ADP
ftr-394	2670	31	false	false	ADJ
ftr-394	2670	32	returns	return	NOUN
ftr-394	2670	33	,	,	PUNCT
ftr-394	2670	34	resulting	result	VERB
ftr-394	2670	35	from	from	ADP
ftr-394	2670	36	false	false	ADJ
ftr-394	2670	37	claims	claim	NOUN
ftr-394	2670	38	of	of	ADP
ftr-394	2670	39	charitable	charitable	ADJ
ftr-394	2670	40	contributions	contribution	NOUN
ftr-394	2670	41	in	in	ADP
ftr-394	2670	42	amounts	amount	NOUN
ftr-394	2670	43	ranging	range	VERB
ftr-394	2670	44	from	from	ADP
ftr-394	2670	45	$	$	SYM
ftr-394	2670	46	9,000	9,000	NUM
ftr-394	2670	47	to	to	PART
ftr-394	2670	48	$	$	SYM
ftr-394	2670	49	16,000	16,000	NUM
ftr-394	2670	50	,	,	PUNCT
ftr-394	2670	51	about	about	ADP
ftr-394	2670	52	which	which	PRON
ftr-394	2670	53	he	he	PRON
ftr-394	2670	54	advised	advise	VERB
ftr-394	2670	55	his	his	PRON
ftr-394	2670	56	clients	client	NOUN
ftr-394	2670	57	to	to	PART
ftr-394	2670	58	lie	lie	VERB
ftr-394	2670	59	to	to	ADP
ftr-394	2670	60	irs	irs	PROPN
ftr-394	2670	61	agents	agent	NOUN
ftr-394	2670	62	.	.	PUNCT
ftr-394	2671	1	the	the	DET
ftr-394	2671	2	court	court	NOUN
ftr-394	2671	3	noted	note	VERB
ftr-394	2671	4	,	,	PUNCT
ftr-394	2671	5	that	that	SCONJ
ftr-394	2671	6	the	the	DET
ftr-394	2671	7	“	"	PUNCT
ftr-394	2671	8	offense	offense	NOUN
ftr-394	2671	9	...	...	PUNCT
ftr-394	2671	10	is	be	AUX
ftr-394	2671	11	a	a	DET
ftr-394	2671	12	serious	serious	ADJ
ftr-394	2671	13	crime	crime	NOUN
ftr-394	2671	14	...	...	PUNCT
ftr-394	2672	1	at	at	ADP
ftr-394	2672	2	it	it	PRON
ftr-394	2672	3	’s	’	VERB
ftr-394	2672	4	heart	heart	NOUN
ftr-394	2672	5	,	,	PUNCT
ftr-394	2672	6	it	it	PRON
ftr-394	2672	7	is	be	AUX
ftr-394	2672	8	theft	theft	NOUN
ftr-394	2672	9	,	,	PUNCT
ftr-394	2672	10	specifically	specifically	ADV
ftr-394	2672	11	theft	theft	NOUN
ftr-394	2672	12	of	of	ADP
ftr-394	2672	13	money	money	NOUN
ftr-394	2672	14	to	to	PART
ftr-394	2672	15	which	which	PRON
ftr-394	2672	16	the	the	DET
ftr-394	2672	17	public	public	NOUN
ftr-394	2672	18	is	be	AUX
ftr-394	2672	19	entitled	entitle	VERB
ftr-394	2672	20	,	,	PUNCT
ftr-394	2672	21	”	"	PUNCT
ftr-394	2672	22	and	and	CCONJ
ftr-394	2672	23	that	that	SCONJ
ftr-394	2672	24	“	"	PUNCT
ftr-394	2672	25	the	the	DET
ftr-394	2672	26	tax	tax	NOUN
ftr-394	2672	27	fraud	fraud	NOUN
ftr-394	2672	28	committed	commit	VERB
ftr-394	2672	29	here	here	ADV
ftr-394	2672	30	was	be	AUX
ftr-394	2672	31	not	not	PART
ftr-394	2672	32	part	part	NOUN
ftr-394	2672	33	of	of	ADP
ftr-394	2672	34	an	an	DET
ftr-394	2672	35	indigent	indigent	NOUN
ftr-394	2672	36	’s	’s	PART
ftr-394	2672	37	effort	effort	NOUN
ftr-394	2672	38	to	to	PART
ftr-394	2672	39	avoid	avoid	VERB
ftr-394	2672	40	personal	personal	ADJ
ftr-394	2672	41	tax	tax	NOUN
ftr-394	2672	42	liability	liability	NOUN
ftr-394	2672	43	,	,	PUNCT
ftr-394	2672	44	but	but	CCONJ
ftr-394	2672	45	rather	rather	ADV
ftr-394	2672	46	,	,	PUNCT
ftr-394	2672	47	the	the	DET
ftr-394	2672	48	supplemental	supplemental	ADJ
ftr-394	2672	49	business	business	NOUN
ftr-394	2672	50	of	of	ADP
ftr-394	2672	51	a	a	DET
ftr-394	2672	52	moderately	moderately	ADV
ftr-394	2672	53	successful	successful	ADJ
ftr-394	2672	54	man	man	NOUN
ftr-394	2672	55	who	who	PRON
ftr-394	2672	56	misled	mislead	VERB
ftr-394	2672	57	his	his	PRON
ftr-394	2672	58	clients	client	NOUN
ftr-394	2672	59	.	.	PUNCT
ftr-394	2672	60	”	"	PUNCT
ftr-394	2673	1	a.	a.	NOUN
ftr-394	2673	2	then	then	ADV
ftr-394	2673	3	again	again	ADV
ftr-394	2673	4	,	,	PUNCT
ftr-394	2673	5	maybe	maybe	ADV
ftr-394	2673	6	you	you	PRON
ftr-394	2673	7	do	do	AUX
ftr-394	2673	8	n’t	not	PART
ftr-394	2673	9	have	have	VERB
ftr-394	2673	10	to	to	PART
ftr-394	2673	11	do	do	VERB
ftr-394	2673	12	time	time	NOUN
ftr-394	2673	13	for	for	ADP
ftr-394	2673	14	a	a	DET
ftr-394	2673	15	tax	tax	NOUN
ftr-394	2673	16	crime	crime	NOUN
ftr-394	2673	17	.	.	PUNCT
ftr-394	2674	1	taylor	taylor	PROPN
ftr-394	2674	2	v.	v.	PROPN
ftr-394	2674	3	united	united	PROPN
ftr-394	2674	4	states	states	PROPN
ftr-394	2674	5	,	,	PUNCT
ftr-394	2674	6	128	128	NUM
ftr-394	2674	7	s.	s.	PROPN
ftr-394	2674	8	ct	ct	PROPN
ftr-394	2674	9	.	.	PROPN
ftr-394	2675	1	878	878	NUM
ftr-394	2675	2	(	(	PUNCT
ftr-394	2675	3	1/7/2008	1/7/2008	NUM
ftr-394	2675	4	)	)	PUNCT
ftr-394	2675	5	.	.	PUNCT
ftr-394	2676	1	the	the	DET
ftr-394	2676	2	supreme	supreme	PROPN
ftr-394	2676	3	court	court	PROPN
ftr-394	2676	4	vacated	vacate	VERB
ftr-394	2676	5	the	the	DET
ftr-394	2676	6	judgment	judgment	NOUN
ftr-394	2676	7	and	and	CCONJ
ftr-394	2676	8	remanded	remand	VERB
ftr-394	2676	9	the	the	DET
ftr-394	2676	10	case	case	NOUN
ftr-394	2676	11	to	to	ADP
ftr-394	2676	12	the	the	DET
ftr-394	2676	13	first	first	ADJ
ftr-394	2676	14	circuit	circuit	PROPN
ftr-394	2676	15	court	court	NOUN
ftr-394	2676	16	of	of	ADP
ftr-394	2676	17	appeals	appeal	NOUN
ftr-394	2676	18	for	for	ADP
ftr-394	2676	19	further	further	ADJ
ftr-394	2676	20	consideration	consideration	NOUN
ftr-394	2676	21	in	in	ADP
ftr-394	2676	22	light	light	NOUN
ftr-394	2676	23	of	of	ADP
ftr-394	2676	24	gall	gall	PROPN
ftr-394	2676	25	v.	v.	PROPN
ftr-394	2676	26	united	united	PROPN
ftr-394	2676	27	states	states	PROPN
ftr-394	2676	28	,	,	PUNCT
ftr-394	2676	29	128	128	NUM
ftr-394	2676	30	s.	s.	PROPN
ftr-394	2676	31	ct	ct	PROPN
ftr-394	2676	32	.	.	PUNCT
ftr-394	2677	1	586	586	NUM
ftr-394	2677	2	(	(	PUNCT
ftr-394	2677	3	2007	2007	NUM
ftr-394	2677	4	)	)	PUNCT
ftr-394	2677	5	,	,	PUNCT
ftr-394	2677	6	which	which	PRON
ftr-394	2677	7	held	hold	VERB
ftr-394	2677	8	that	that	SCONJ
ftr-394	2677	9	there	there	PRON
ftr-394	2677	10	is	be	VERB
ftr-394	2677	11	no	no	DET
ftr-394	2677	12	rule	rule	NOUN
ftr-394	2677	13	that	that	PRON
ftr-394	2677	14	requires	require	VERB
ftr-394	2677	15	“	"	PUNCT
ftr-394	2677	16	extraordinary	extraordinary	ADJ
ftr-394	2677	17	”	"	PUNCT
ftr-394	2677	18	circumstances	circumstance	NOUN
ftr-394	2677	19	to	to	PART
ftr-394	2677	20	justify	justify	VERB
ftr-394	2677	21	sentence	sentence	NOUN
ftr-394	2677	22	outside	outside	ADP
ftr-394	2677	23	guidelines	guideline	NOUN
ftr-394	2677	24	range	range	VERB
ftr-394	2677	25	.	.	PUNCT
ftr-394	2678	1	13	13	NUM
ftr-394	2678	2	.	.	X
ftr-394	2678	3	déjà	déjà	PROPN
ftr-394	2678	4	vu	vu	PROPN
ftr-394	2678	5	.	.	PROPN
ftr-394	2678	6	united	united	PROPN
ftr-394	2678	7	states	states	PROPN
ftr-394	2678	8	v.	v.	PROPN
ftr-394	2678	9	carlson	carlson	PROPN
ftr-394	2678	10	,	,	PUNCT
ftr-394	2678	11	498	498	NUM
ftr-394	2678	12	f.3d	f.3d	NUM
ftr-394	2678	13	761	761	NUM
ftr-394	2678	14	(	(	PUNCT
ftr-394	2678	15	8th	8th	ADJ
ftr-394	2678	16	cir	cir	NOUN
ftr-394	2678	17	.	.	PUNCT
ftr-394	2678	18	8/20/07	8/20/07	NUM
ftr-394	2678	19	)	)	PUNCT
ftr-394	2678	20	.	.	PUNCT
ftr-394	2679	1	a	a	DET
ftr-394	2679	2	non	non	ADJ
ftr-394	2679	3	-	-	ADJ
ftr-394	2679	4	prison	prison	ADJ
ftr-394	2679	5	sentence	sentence	NOUN
ftr-394	2679	6	for	for	ADP
ftr-394	2679	7	a	a	DET
ftr-394	2679	8	conviction	conviction	NOUN
ftr-394	2679	9	(	(	PUNCT
ftr-394	2679	10	pursuant	pursuant	ADJ
ftr-394	2679	11	to	to	ADP
ftr-394	2679	12	a	a	DET
ftr-394	2679	13	guilty	guilty	ADJ
ftr-394	2679	14	plea	plea	NOUN
ftr-394	2679	15	)	)	PUNCT
ftr-394	2679	16	under	under	ADP
ftr-394	2679	17	§	§	PROPN
ftr-394	2679	18	7202	7202	NUM
ftr-394	2679	19	for	for	ADP
ftr-394	2679	20	willful	willful	ADJ
ftr-394	2679	21	failure	failure	NOUN
ftr-394	2679	22	to	to	PART
ftr-394	2679	23	pay	pay	VERB
ftr-394	2679	24	over	over	ADP
ftr-394	2679	25	trust	trust	NOUN
ftr-394	2679	26	fund	fund	NOUN
ftr-394	2679	27	taxes	taxis	NOUN
ftr-394	2679	28	was	be	AUX
ftr-394	2679	29	vacated	vacate	VERB
ftr-394	2679	30	as	as	ADP
ftr-394	2679	31	too	too	ADV
ftr-394	2679	32	unreasonably	unreasonably	ADV
ftr-394	2679	33	lenient	lenient	ADJ
ftr-394	2679	34	under	under	ADP
ftr-394	2679	35	the	the	DET
ftr-394	2679	36	sentencing	sentencing	NOUN
ftr-394	2679	37	guidelines	guideline	NOUN
ftr-394	2679	38	.	.	PUNCT
ftr-394	2680	1	the	the	DET
ftr-394	2680	2	case	case	NOUN
ftr-394	2680	3	was	be	AUX
ftr-394	2680	4	remanded	remand	VERB
ftr-394	2680	5	for	for	ADP
ftr-394	2680	6	resentencing	resentence	VERB
ftr-394	2680	7	.	.	PUNCT
ftr-394	2681	1	2008	2008	NUM
ftr-394	2681	2	]	]	PUNCT
ftr-394	2681	3	recent	recent	ADJ
ftr-394	2681	4	developments	development	NOUN
ftr-394	2681	5	in	in	ADP
ftr-394	2681	6	federal	federal	ADJ
ftr-394	2681	7	income	income	NOUN
ftr-394	2681	8	taxation	taxation	NOUN
ftr-394	2681	9	843	843	NUM
ftr-394	2681	10	14	14	NUM
ftr-394	2681	11	.	.	PUNCT
ftr-394	2681	12	is	be	AUX
ftr-394	2681	13	it	it	PRON
ftr-394	2681	14	a	a	DET
ftr-394	2681	15	ménage	ménage	NOUN
ftr-394	2681	16	à	à	X
ftr-394	2681	17	trois	trois	PROPN
ftr-394	2681	18	?	?	PROPN
ftr-394	2681	19	.	.	PUNCT
ftr-394	2682	1	united	united	PROPN
ftr-394	2682	2	states	states	PROPN
ftr-394	2682	3	v.	v.	PROPN
ftr-394	2682	4	tomko	tomko	PROPN
ftr-394	2682	5	,	,	PUNCT
ftr-394	2682	6	498	498	PROPN
ftr-394	2682	7	f.3d	f.3d	NUM
ftr-394	2682	8	157	157	NUM
ftr-394	2682	9	(	(	PUNCT
ftr-394	2682	10	3d	3d	PROPN
ftr-394	2682	11	cir	cir	NOUN
ftr-394	2682	12	.	.	PUNCT
ftr-394	2682	13	8/20/07	8/20/07	NUM
ftr-394	2682	14	)	)	PUNCT
ftr-394	2682	15	.	.	PUNCT
ftr-394	2683	1	a	a	DET
ftr-394	2683	2	sentence	sentence	NOUN
ftr-394	2683	3	of	of	ADP
ftr-394	2683	4	one	one	NUM
ftr-394	2683	5	year	year	NOUN
ftr-394	2683	6	of	of	ADP
ftr-394	2683	7	home	home	NOUN
ftr-394	2683	8	confinement	confinement	NOUN
ftr-394	2683	9	,	,	PUNCT
ftr-394	2683	10	“	"	PUNCT
ftr-394	2683	11	the	the	DET
ftr-394	2683	12	very	very	ADJ
ftr-394	2683	13	mansion	mansion	NOUN
ftr-394	2683	14	built	build	VERB
ftr-394	2683	15	through	through	ADP
ftr-394	2683	16	the	the	DET
ftr-394	2683	17	fraudulent	fraudulent	ADJ
ftr-394	2683	18	tax	tax	NOUN
ftr-394	2683	19	evasion	evasion	NOUN
ftr-394	2683	20	scheme	scheme	NOUN
ftr-394	2683	21	at	at	ADP
ftr-394	2683	22	issue	issue	NOUN
ftr-394	2683	23	,	,	PUNCT
ftr-394	2683	24	”	"	PUNCT
ftr-394	2683	25	a	a	DET
ftr-394	2683	26	$	$	SYM
ftr-394	2683	27	250,000	250,000	NUM
ftr-394	2683	28	fine	fine	NOUN
ftr-394	2683	29	,	,	PUNCT
ftr-394	2683	30	three	three	NUM
ftr-394	2683	31	years	year	NOUN
ftr-394	2683	32	probation	probation	NOUN
ftr-394	2683	33	,	,	PUNCT
ftr-394	2683	34	and	and	CCONJ
ftr-394	2683	35	250	250	NUM
ftr-394	2683	36	hours	hour	NOUN
ftr-394	2683	37	of	of	ADP
ftr-394	2683	38	community	community	NOUN
ftr-394	2683	39	service	service	NOUN
ftr-394	2683	40	for	for	ADP
ftr-394	2683	41	evading	evade	VERB
ftr-394	2683	42	taxes	taxis	NOUN
ftr-394	2683	43	of	of	ADP
ftr-394	2683	44	$	$	SYM
ftr-394	2683	45	228,557	228,557	NUM
ftr-394	2683	46	,	,	PUNCT
ftr-394	2683	47	was	be	AUX
ftr-394	2683	48	vacated	vacate	VERB
ftr-394	2683	49	as	as	ADP
ftr-394	2683	50	unreasonably	unreasonably	ADV
ftr-394	2683	51	lenient	lenient	ADJ
ftr-394	2683	52	.	.	PUNCT
ftr-394	2684	1	the	the	DET
ftr-394	2684	2	case	case	NOUN
ftr-394	2684	3	was	be	AUX
ftr-394	2684	4	remanded	remand	VERB
ftr-394	2684	5	for	for	ADP
ftr-394	2684	6	resentencing	resentence	VERB
ftr-394	2684	7	.	.	PUNCT
ftr-394	2685	1	a.	a.	NOUN
ftr-394	2686	1	but	but	CCONJ
ftr-394	2686	2	the	the	DET
ftr-394	2686	3	court	court	NOUN
ftr-394	2686	4	has	have	VERB
ftr-394	2686	5	second	second	ADJ
ftr-394	2686	6	thoughts	thought	NOUN
ftr-394	2686	7	about	about	ADP
ftr-394	2686	8	jailing	jail	VERB
ftr-394	2686	9	tax	tax	NOUN
ftr-394	2686	10	cheats	cheat	NOUN
ftr-394	2686	11	.	.	PUNCT
ftr-394	2687	1	rehearing	rehear	VERB
ftr-394	2687	2	granted	grant	VERB
ftr-394	2687	3	and	and	CCONJ
ftr-394	2687	4	opinion	opinion	NOUN
ftr-394	2687	5	vacated	vacate	VERB
ftr-394	2687	6	,	,	PUNCT
ftr-394	2687	7	513	513	NUM
ftr-394	2687	8	f.3d	f.3d	NUM
ftr-394	2687	9	360	360	NUM
ftr-394	2687	10	(	(	PUNCT
ftr-394	2687	11	3d	3d	NUM
ftr-394	2687	12	cir	cir	NOUN
ftr-394	2687	13	.	.	PUNCT
ftr-394	2688	1	1/17/08	1/17/08	NUM
ftr-394	2688	2	)	)	PUNCT
ftr-394	2688	3	.	.	PUNCT
ftr-394	2689	1	15	15	NUM
ftr-394	2689	2	.	.	PUNCT
ftr-394	2690	1	even	even	ADV
ftr-394	2690	2	if	if	SCONJ
ftr-394	2690	3	yaweh	yaweh	PRON
ftr-394	2690	4	might	might	AUX
ftr-394	2690	5	oppose	oppose	VERB
ftr-394	2690	6	war	war	NOUN
ftr-394	2690	7	and	and	CCONJ
ftr-394	2690	8	taxes	taxis	NOUN
ftr-394	2690	9	that	that	PRON
ftr-394	2690	10	fund	fund	VERB
ftr-394	2690	11	it	it	PRON
ftr-394	2690	12	,	,	PUNCT
ftr-394	2690	13	it	it	PRON
ftr-394	2690	14	’s	’	VERB
ftr-394	2690	15	still	still	ADV
ftr-394	2690	16	criminal	criminal	ADJ
ftr-394	2690	17	tax	tax	NOUN
ftr-394	2690	18	fraud	fraud	NOUN
ftr-394	2690	19	to	to	PART
ftr-394	2690	20	fail	fail	VERB
ftr-394	2690	21	to	to	PART
ftr-394	2690	22	render	render	VERB
ftr-394	2690	23	unto	unto	ADP
ftr-394	2690	24	caesar	caesar	PROPN
ftr-394	2690	25	.	.	PUNCT
ftr-394	2691	1	united	united	PROPN
ftr-394	2691	2	states	states	PROPN
ftr-394	2691	3	v.	v.	ADP
ftr-394	2691	4	mckee	mckee	PROPN
ftr-394	2691	5	,	,	PUNCT
ftr-394	2691	6	506	506	NUM
ftr-394	2691	7	f.3d	f.3d	NUM
ftr-394	2691	8	225	225	NUM
ftr-394	2691	9	(	(	PUNCT
ftr-394	2691	10	3d	3d	NUM
ftr-394	2691	11	cir	cir	NOUN
ftr-394	2691	12	.	.	PUNCT
ftr-394	2692	1	10/29/07	10/29/07	NUM
ftr-394	2692	2	)	)	PUNCT
ftr-394	2692	3	.	.	PUNCT
ftr-394	2693	1	the	the	DET
ftr-394	2693	2	third	third	ADJ
ftr-394	2693	3	circuit	circuit	NOUN
ftr-394	2693	4	(	(	PUNCT
ftr-394	2693	5	ironically	ironically	ADV
ftr-394	2693	6	,	,	PUNCT
ftr-394	2693	7	judge	judge	PROPN
ftr-394	2693	8	mckee	mckee	PROPN
ftr-394	2693	9	)	)	PUNCT
ftr-394	2693	10	upheld	uphold	VERB
ftr-394	2693	11	the	the	DET
ftr-394	2693	12	conviction	conviction	NOUN
ftr-394	2693	13	under	under	ADP
ftr-394	2693	14	§	§	PROPN
ftr-394	2693	15	7201	7201	NUM
ftr-394	2693	16	for	for	ADP
ftr-394	2693	17	tax	tax	NOUN
ftr-394	2693	18	evasion	evasion	NOUN
ftr-394	2693	19	by	by	ADP
ftr-394	2693	20	two	two	NUM
ftr-394	2693	21	partners	partner	NOUN
ftr-394	2693	22	who	who	PRON
ftr-394	2693	23	failed	fail	VERB
ftr-394	2693	24	to	to	PART
ftr-394	2693	25	withhold	withhold	VERB
ftr-394	2693	26	and	and	CCONJ
ftr-394	2693	27	pay	pay	VERB
ftr-394	2693	28	over	over	ADP
ftr-394	2693	29	income	income	NOUN
ftr-394	2693	30	taxes	taxis	NOUN
ftr-394	2693	31	and	and	CCONJ
ftr-394	2693	32	employment	employment	NOUN
ftr-394	2693	33	taxes	taxis	NOUN
ftr-394	2693	34	with	with	ADP
ftr-394	2693	35	respect	respect	NOUN
ftr-394	2693	36	to	to	ADP
ftr-394	2693	37	employees	employee	NOUN
ftr-394	2693	38	,	,	PUNCT
ftr-394	2693	39	who	who	PRON
ftr-394	2693	40	like	like	ADP
ftr-394	2693	41	the	the	DET
ftr-394	2693	42	partners	partner	NOUN
ftr-394	2693	43	,	,	PUNCT
ftr-394	2693	44	were	be	AUX
ftr-394	2693	45	members	member	NOUN
ftr-394	2693	46	of	of	ADP
ftr-394	2693	47	the	the	DET
ftr-394	2693	48	reformed	reform	VERB
ftr-394	2693	49	israel	israel	PROPN
ftr-394	2693	50	of	of	ADP
ftr-394	2693	51	yaweh	yaweh	PROPN
ftr-394	2693	52	(	(	PUNCT
ftr-394	2693	53	riy	riy	PROPN
ftr-394	2693	54	)	)	PUNCT
ftr-394	2693	55	,	,	PUNCT
ftr-394	2693	56	a	a	DET
ftr-394	2693	57	small	small	ADJ
ftr-394	2693	58	religious	religious	ADJ
ftr-394	2693	59	sect	sect	NOUN
ftr-394	2693	60	that	that	PRON
ftr-394	2693	61	opposes	oppose	VERB
ftr-394	2693	62	payment	payment	NOUN
ftr-394	2693	63	of	of	ADP
ftr-394	2693	64	taxes	taxis	NOUN
ftr-394	2693	65	based	base	VERB
ftr-394	2693	66	upon	upon	SCONJ
ftr-394	2693	67	the	the	DET
ftr-394	2693	68	members	member	NOUN
ftr-394	2693	69	’	’	PART
ftr-394	2693	70	religious	religious	ADJ
ftr-394	2693	71	opposition	opposition	NOUN
ftr-394	2693	72	to	to	ADP
ftr-394	2693	73	war	war	NOUN
ftr-394	2693	74	and	and	CCONJ
ftr-394	2693	75	the	the	DET
ftr-394	2693	76	taxes	taxis	NOUN
ftr-394	2693	77	that	that	PRON
ftr-394	2693	78	fund	fund	VERB
ftr-394	2693	79	it	it	PRON
ftr-394	2693	80	.	.	PUNCT
ftr-394	2694	1	one	one	NUM
ftr-394	2694	2	partner	partner	NOUN
ftr-394	2694	3	(	(	PUNCT
ftr-394	2694	4	donato	donato	NOUN
ftr-394	2694	5	)	)	PUNCT
ftr-394	2694	6	and	and	CCONJ
ftr-394	2694	7	his	his	PRON
ftr-394	2694	8	wife	wife	NOUN
ftr-394	2694	9	(	(	PUNCT
ftr-394	2694	10	inge	inge	PROPN
ftr-394	2694	11	donato	donato	PROPN
ftr-394	2694	12	)	)	PUNCT
ftr-394	2694	13	,	,	PUNCT
ftr-394	2694	14	who	who	PRON
ftr-394	2694	15	was	be	AUX
ftr-394	2694	16	the	the	DET
ftr-394	2694	17	partnership	partnership	NOUN
ftr-394	2694	18	’s	’s	PART
ftr-394	2694	19	bookkeeper	bookkeeper	NOUN
ftr-394	2694	20	,	,	PUNCT
ftr-394	2694	21	signed	sign	VERB
ftr-394	2694	22	the	the	DET
ftr-394	2694	23	fraudulent	fraudulent	ADJ
ftr-394	2694	24	forms	form	NOUN
ftr-394	2694	25	941	941	NUM
ftr-394	2694	26	,	,	PUNCT
ftr-394	2694	27	and	and	CCONJ
ftr-394	2694	28	one	one	NUM
ftr-394	2694	29	or	or	CCONJ
ftr-394	2694	30	both	both	DET
ftr-394	2694	31	partners	partner	NOUN
ftr-394	2694	32	distributed	distribute	VERB
ftr-394	2694	33	the	the	DET
ftr-394	2694	34	“	"	PUNCT
ftr-394	2694	35	untaxed	untaxed	ADJ
ftr-394	2694	36	”	"	PUNCT
ftr-394	2694	37	paychecks	paycheck	NOUN
ftr-394	2694	38	to	to	ADP
ftr-394	2694	39	employees	employee	NOUN
ftr-394	2694	40	who	who	PRON
ftr-394	2694	41	were	be	AUX
ftr-394	2694	42	riy	riy	PROPN
ftr-394	2694	43	members	member	NOUN
ftr-394	2694	44	and	and	CCONJ
ftr-394	2694	45	“	"	PUNCT
ftr-394	2694	46	taxed	tax	VERB
ftr-394	2694	47	”	"	PUNCT
ftr-394	2694	48	paychecks	paycheck	NOUN
ftr-394	2694	49	to	to	ADP
ftr-394	2694	50	employees	employee	NOUN
ftr-394	2694	51	who	who	PRON
ftr-394	2694	52	were	be	AUX
ftr-394	2694	53	not	not	PART
ftr-394	2694	54	riy	riy	PROPN
ftr-394	2694	55	members	member	NOUN
ftr-394	2694	56	.	.	PUNCT
ftr-394	2695	1	when	when	SCONJ
ftr-394	2695	2	providing	provide	VERB
ftr-394	2695	3	the	the	DET
ftr-394	2695	4	partnership	partnership	NOUN
ftr-394	2695	5	’s	’s	PART
ftr-394	2695	6	payroll	payroll	NOUN
ftr-394	2695	7	records	record	NOUN
ftr-394	2695	8	to	to	ADP
ftr-394	2695	9	accountants	accountant	NOUN
ftr-394	2695	10	for	for	ADP
ftr-394	2695	11	preparation	preparation	NOUN
ftr-394	2695	12	of	of	ADP
ftr-394	2695	13	forms	form	NOUN
ftr-394	2695	14	941	941	NUM
ftr-394	2695	15	,	,	PUNCT
ftr-394	2695	16	inge	inge	PROPN
ftr-394	2695	17	donato	donato	PROPN
ftr-394	2695	18	omitted	omit	VERB
ftr-394	2695	19	payroll	payroll	NOUN
ftr-394	2695	20	information	information	NOUN
ftr-394	2695	21	for	for	ADP
ftr-394	2695	22	the	the	DET
ftr-394	2695	23	employees	employee	NOUN
ftr-394	2695	24	who	who	PRON
ftr-394	2695	25	were	be	AUX
ftr-394	2695	26	members	member	NOUN
ftr-394	2695	27	of	of	ADP
ftr-394	2695	28	riy	riy	PROPN
ftr-394	2695	29	.	.	PUNCT
ftr-394	2696	1	for	for	ADP
ftr-394	2696	2	purposes	purpose	NOUN
ftr-394	2696	3	of	of	ADP
ftr-394	2696	4	§	§	PROPN
ftr-394	2696	5	7201	7201	NUM
ftr-394	2696	6	,	,	PUNCT
ftr-394	2696	7	the	the	DET
ftr-394	2696	8	overt	overt	ADJ
ftr-394	2696	9	acts	act	NOUN
ftr-394	2696	10	of	of	ADP
ftr-394	2696	11	the	the	DET
ftr-394	2696	12	donatos	donatos	NOUN
ftr-394	2696	13	on	on	ADP
ftr-394	2696	14	behalf	behalf	NOUN
ftr-394	2696	15	of	of	ADP
ftr-394	2696	16	the	the	DET
ftr-394	2696	17	partnership	partnership	NOUN
ftr-394	2696	18	were	be	AUX
ftr-394	2696	19	imputed	impute	VERB
ftr-394	2696	20	to	to	ADP
ftr-394	2696	21	mckee	mckee	PROPN
ftr-394	2696	22	because	because	SCONJ
ftr-394	2696	23	he	he	PRON
ftr-394	2696	24	shared	share	VERB
ftr-394	2696	25	the	the	DET
ftr-394	2696	26	obligation	obligation	NOUN
ftr-394	2696	27	of	of	ADP
ftr-394	2696	28	filing	filing	NOUN
ftr-394	2696	29	and	and	CCONJ
ftr-394	2696	30	paying	pay	VERB
ftr-394	2696	31	employment	employment	NOUN
ftr-394	2696	32	taxes	taxis	NOUN
ftr-394	2696	33	on	on	ADP
ftr-394	2696	34	behalf	behalf	NOUN
ftr-394	2696	35	of	of	ADP
ftr-394	2696	36	the	the	DET
ftr-394	2696	37	partnership	partnership	NOUN
ftr-394	2696	38	.	.	PUNCT
ftr-394	2697	1	furthermore	furthermore	ADV
ftr-394	2697	2	,	,	PUNCT
ftr-394	2697	3	“	"	PUNCT
ftr-394	2697	4	even	even	ADV
ftr-394	2697	5	if	if	SCONJ
ftr-394	2697	6	[	[	X
ftr-394	2697	7	the	the	DET
ftr-394	2697	8	defendants	defendant	NOUN
ftr-394	2697	9	’	'	PUNCT
ftr-394	2697	10	]	]	PUNCT
ftr-394	2697	11	failure	failure	NOUN
ftr-394	2697	12	to	to	PART
ftr-394	2697	13	accurately	accurately	ADV
ftr-394	2697	14	report	report	VERB
ftr-394	2697	15	the	the	DET
ftr-394	2697	16	total	total	ADJ
ftr-394	2697	17	wages	wage	NOUN
ftr-394	2697	18	subject	subject	ADJ
ftr-394	2697	19	to	to	ADP
ftr-394	2697	20	employment	employment	NOUN
ftr-394	2697	21	taxes	taxis	NOUN
ftr-394	2697	22	was	be	AUX
ftr-394	2697	23	motivated	motivate	VERB
ftr-394	2697	24	by	by	ADP
ftr-394	2697	25	their	their	PRON
ftr-394	2697	26	desire	desire	NOUN
ftr-394	2697	27	to	to	PART
ftr-394	2697	28	respect	respect	VERB
ftr-394	2697	29	their	their	PRON
ftr-394	2697	30	employees	employee	NOUN
ftr-394	2697	31	’	’	PART
ftr-394	2697	32	religious	religious	ADJ
ftr-394	2697	33	convictions	conviction	NOUN
ftr-394	2697	34	,	,	PUNCT
ftr-394	2697	35	that	that	SCONJ
ftr-394	2697	36	‘	'	PUNCT
ftr-394	2697	37	innocent	innocent	ADJ
ftr-394	2697	38	’	'	PUNCT
ftr-394	2697	39	motive	motive	NOUN
ftr-394	2697	40	does	do	AUX
ftr-394	2697	41	not	not	PART
ftr-394	2697	42	exempt	exempt	VERB
ftr-394	2697	43	defendants	defendant	NOUN
ftr-394	2697	44	from	from	ADP
ftr-394	2697	45	their	their	PRON
ftr-394	2697	46	obligation	obligation	NOUN
ftr-394	2697	47	to	to	PART
ftr-394	2697	48	deduct	deduct	VERB
ftr-394	2697	49	federal	federal	ADJ
ftr-394	2697	50	taxes	taxis	NOUN
ftr-394	2697	51	and	and	CCONJ
ftr-394	2697	52	accurately	accurately	ADV
ftr-394	2697	53	report	report	VERB
ftr-394	2697	54	the	the	DET
ftr-394	2697	55	wages	wage	NOUN
ftr-394	2697	56	subject	subject	ADJ
ftr-394	2697	57	to	to	ADP
ftr-394	2697	58	that	that	DET
ftr-394	2697	59	tax	tax	NOUN
ftr-394	2697	60	,	,	PUNCT
ftr-394	2697	61	particularly	particularly	ADV
ftr-394	2697	62	since	since	SCONJ
ftr-394	2697	63	the	the	DET
ftr-394	2697	64	cornerstone	cornerstone	NOUN
ftr-394	2697	65	of	of	ADP
ftr-394	2697	66	the	the	DET
ftr-394	2697	67	tax	tax	NOUN
ftr-394	2697	68	system	system	NOUN
ftr-394	2697	69	is	be	AUX
ftr-394	2697	70	voluntary	voluntary	ADJ
ftr-394	2697	71	self	self	NOUN
ftr-394	2697	72	-	-	PUNCT
ftr-394	2697	73	reporting	reporting	NOUN
ftr-394	2697	74	.	.	PUNCT
ftr-394	2697	75	”	"	PUNCT
ftr-394	2698	1	b.	b.	PROPN
ftr-394	2698	2	discovery	discovery	PROPN
ftr-394	2698	3	:	:	PUNCT
ftr-394	2698	4	summonses	summons	NOUN
ftr-394	2698	5	and	and	CCONJ
ftr-394	2698	6	foia	foia	PROPN
ftr-394	2698	7	1	1	NUM
ftr-394	2698	8	.	.	PUNCT
ftr-394	2698	9	honi	honi	PROPN
ftr-394	2698	10	soit	soit	X
ftr-394	2698	11	qui	qui	X
ftr-394	2698	12	mal	mal	PROPN
ftr-394	2698	13	y	y	PROPN
ftr-394	2698	14	pense	pense	PROPN
ftr-394	2698	15	.	.	PUNCT
ftr-394	2699	1	united	united	PROPN
ftr-394	2699	2	states	states	PROPN
ftr-394	2699	3	v.	v.	ADP
ftr-394	2699	4	bdo	bdo	PROPN
ftr-394	2699	5	seidman	seidman	PROPN
ftr-394	2699	6	,	,	PUNCT
ftr-394	2699	7	llp	llp	PROPN
ftr-394	2699	8	,	,	PUNCT
ftr-394	2699	9	95	95	NUM
ftr-394	2699	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2699	11	2005	2005	NUM
ftr-394	2699	12	-	-	SYM
ftr-394	2699	13	1725	1725	NUM
ftr-394	2699	14	(	(	PUNCT
ftr-394	2699	15	n.d	n.d	PROPN
ftr-394	2699	16	.	.	PROPN
ftr-394	2699	17	ill	ill	PROPN
ftr-394	2699	18	.	.	PUNCT
ftr-394	2700	1	3/30/05	3/30/05	NUM
ftr-394	2700	2	)	)	PUNCT
ftr-394	2700	3	.	.	PUNCT
ftr-394	2701	1	the	the	DET
ftr-394	2701	2	district	district	NOUN
ftr-394	2701	3	court	court	NOUN
ftr-394	2701	4	ruled	rule	VERB
ftr-394	2701	5	that	that	SCONJ
ftr-394	2701	6	only	only	ADV
ftr-394	2701	7	one	one	NUM
ftr-394	2701	8	of	of	ADP
ftr-394	2701	9	267	267	NUM
ftr-394	2701	10	documents	document	NOUN
ftr-394	2701	11	withheld	withhold	VERB
ftr-394	2701	12	from	from	ADP
ftr-394	2701	13	irs	irs	PROPN
ftr-394	2701	14	scrutiny	scrutiny	NOUN
ftr-394	2701	15	by	by	ADP
ftr-394	2701	16	844	844	NUM
ftr-394	2701	17	florida	florida	PROPN
ftr-394	2701	18	tax	tax	NOUN
ftr-394	2701	19	review	review	NOUN
ftr-394	2701	20	[	[	X
ftr-394	2701	21	vol	vol	NOUN
ftr-394	2701	22	.	.	PUNCT
ftr-394	2702	1	8	8	NUM
ftr-394	2702	2	:	:	PUNCT
ftr-394	2702	3	si	si	PROPN
ftr-394	2702	4	the	the	DET
ftr-394	2702	5	intervenors	intervenor	NOUN
ftr-394	2702	6	was	be	AUX
ftr-394	2702	7	not	not	PART
ftr-394	2702	8	protected	protect	VERB
ftr-394	2702	9	by	by	ADP
ftr-394	2702	10	privilege	privilege	NOUN
ftr-394	2702	11	or	or	CCONJ
ftr-394	2702	12	work	work	NOUN
ftr-394	2702	13	product	product	NOUN
ftr-394	2702	14	,	,	PUNCT
ftr-394	2702	15	or	or	CCONJ
ftr-394	2702	16	both.9	both.9	VERB
ftr-394	2702	17	in	in	ADP
ftr-394	2702	18	ruling	rule	VERB
ftr-394	2702	19	that	that	SCONJ
ftr-394	2702	20	the	the	DET
ftr-394	2702	21	crime	crime	NOUN
ftr-394	2702	22	-	-	PUNCT
ftr-394	2702	23	fraud	fraud	NOUN
ftr-394	2702	24	exception	exception	NOUN
ftr-394	2702	25	did	do	AUX
ftr-394	2702	26	not	not	PART
ftr-394	2702	27	apply	apply	VERB
ftr-394	2702	28	,	,	PUNCT
ftr-394	2702	29	judge	judge	NOUN
ftr-394	2702	30	holderman	holderman	PROPN
ftr-394	2702	31	found	find	VERB
ftr-394	2702	32	that	that	SCONJ
ftr-394	2702	33	neither	neither	CCONJ
ftr-394	2702	34	the	the	DET
ftr-394	2702	35	existence	existence	NOUN
ftr-394	2702	36	of	of	ADP
ftr-394	2702	37	cookie	cookie	NOUN
ftr-394	2702	38	-	-	PUNCT
ftr-394	2702	39	cutter	cutter	NOUN
ftr-394	2702	40	tax	tax	NOUN
ftr-394	2702	41	opinions	opinion	NOUN
ftr-394	2702	42	nor	nor	CCONJ
ftr-394	2702	43	the	the	DET
ftr-394	2702	44	irs	irs	PROPN
ftr-394	2702	45	listing	listing	NOUN
ftr-394	2702	46	of	of	ADP
ftr-394	2702	47	substantially	substantially	ADV
ftr-394	2702	48	similar	similar	ADJ
ftr-394	2702	49	transactions	transaction	NOUN
ftr-394	2702	50	as	as	ADP
ftr-394	2702	51	abusive	abusive	ADJ
ftr-394	2702	52	tax	tax	NOUN
ftr-394	2702	53	shelters	shelter	NOUN
ftr-394	2702	54	was	be	AUX
ftr-394	2702	55	determinative	determinative	ADJ
ftr-394	2702	56	because	because	SCONJ
ftr-394	2702	57	“	"	PUNCT
ftr-394	2702	58	the	the	DET
ftr-394	2702	59	tax	tax	NOUN
ftr-394	2702	60	code	code	NOUN
ftr-394	2702	61	and	and	CCONJ
ftr-394	2702	62	underlying	underlying	ADJ
ftr-394	2702	63	regulations	regulation	NOUN
ftr-394	2702	64	is	be	AUX
ftr-394	2702	65	[	[	X
ftr-394	2702	66	sic	sic	ADJ
ftr-394	2702	67	]	]	X
ftr-394	2702	68	full	full	ADJ
ftr-394	2702	69	of	of	ADP
ftr-394	2702	70	complexities	complexity	NOUN
ftr-394	2702	71	and	and	CCONJ
ftr-394	2702	72	uncertainties	uncertainty	NOUN
ftr-394	2702	73	.	.	PUNCT
ftr-394	2702	74	”	"	PUNCT
ftr-394	2703	1	he	he	PRON
ftr-394	2703	2	further	far	ADV
ftr-394	2703	3	stated	state	VERB
ftr-394	2703	4	that	that	SCONJ
ftr-394	2703	5	“	"	PUNCT
ftr-394	2703	6	just	just	ADV
ftr-394	2703	7	because	because	SCONJ
ftr-394	2703	8	one	one	NUM
ftr-394	2703	9	of	of	ADP
ftr-394	2703	10	bdo	bdo	NOUN
ftr-394	2703	11	’s	’s	PART
ftr-394	2703	12	consulting	consulting	NOUN
ftr-394	2703	13	agreements	agreement	NOUN
ftr-394	2703	14	has	have	AUX
ftr-394	2703	15	been	be	AUX
ftr-394	2703	16	found	find	VERB
ftr-394	2703	17	to	to	PART
ftr-394	2703	18	have	have	VERB
ftr-394	2703	19	[	[	X
ftr-394	2703	20	been	be	AUX
ftr-394	2703	21	]	]	PUNCT
ftr-394	2703	22	fraudulent	fraudulent	ADJ
ftr-394	2703	23	does	do	AUX
ftr-394	2703	24	not	not	PART
ftr-394	2703	25	mean	mean	VERB
ftr-394	2703	26	that	that	SCONJ
ftr-394	2703	27	all	all	DET
ftr-394	2703	28	consulting	consult	VERB
ftr-394	2703	29	agreements	agreement	NOUN
ftr-394	2703	30	entered	enter	VERB
ftr-394	2703	31	into	into	ADP
ftr-394	2703	32	by	by	ADP
ftr-394	2703	33	bdo	bdo	NOUN
ftr-394	2703	34	were	be	AUX
ftr-394	2703	35	fraudulent	fraudulent	ADJ
ftr-394	2703	36	.	.	PUNCT
ftr-394	2703	37	”	"	PUNCT
ftr-394	2704	1	•	•	NUM
ftr-394	2704	2	judge	judge	NOUN
ftr-394	2704	3	holderman	holderman	NOUN
ftr-394	2704	4	found	find	VERB
ftr-394	2704	5	the	the	DET
ftr-394	2704	6	test	test	NOUN
ftr-394	2704	7	for	for	ADP
ftr-394	2704	8	the	the	DET
ftr-394	2704	9	§	§	PROPN
ftr-394	2704	10	7525(b	7525(b	NOUN
ftr-394	2704	11	)	)	PUNCT
ftr-394	2704	12	tax	tax	NOUN
ftr-394	2704	13	shelter	shelter	NOUN
ftr-394	2704	14	exception	exception	NOUN
ftr-394	2704	15	to	to	PART
ftr-394	2704	16	be	be	AUX
ftr-394	2704	17	the	the	DET
ftr-394	2704	18	same	same	ADJ
ftr-394	2704	19	as	as	ADP
ftr-394	2704	20	for	for	ADP
ftr-394	2704	21	the	the	DET
ftr-394	2704	22	crime	crime	NOUN
ftr-394	2704	23	-	-	PUNCT
ftr-394	2704	24	fraud	fraud	NOUN
ftr-394	2704	25	exception	exception	NOUN
ftr-394	2704	26	.	.	PUNCT
ftr-394	2705	1	•	•	NUM
ftr-394	2705	2	footnote	footnote	VERB
ftr-394	2705	3	2	2	NUM
ftr-394	2705	4	of	of	ADP
ftr-394	2705	5	the	the	DET
ftr-394	2705	6	opinion	opinion	NOUN
ftr-394	2705	7	sets	set	VERB
ftr-394	2705	8	forth	forth	ADP
ftr-394	2705	9	the	the	DET
ftr-394	2705	10	categories	category	NOUN
ftr-394	2705	11	of	of	ADP
ftr-394	2705	12	information	information	NOUN
ftr-394	2705	13	contained	contain	VERB
ftr-394	2705	14	in	in	ADP
ftr-394	2705	15	the	the	DET
ftr-394	2705	16	privilege	privilege	NOUN
ftr-394	2705	17	log	log	NOUN
ftr-394	2705	18	.	.	PUNCT
ftr-394	2706	1	inasmuch	inasmuch	ADJ
ftr-394	2706	2	as	as	SCONJ
ftr-394	2706	3	the	the	DET
ftr-394	2706	4	adequacy	adequacy	NOUN
ftr-394	2706	5	of	of	ADP
ftr-394	2706	6	another	another	DET
ftr-394	2706	7	privilege	privilege	NOUN
ftr-394	2706	8	log	log	NOUN
ftr-394	2706	9	in	in	ADP
ftr-394	2706	10	this	this	DET
ftr-394	2706	11	litigation	litigation	NOUN
ftr-394	2706	12	was	be	AUX
ftr-394	2706	13	questioned	question	VERB
ftr-394	2706	14	,	,	PUNCT
ftr-394	2706	15	the	the	DET
ftr-394	2706	16	categories	category	NOUN
ftr-394	2706	17	in	in	ADP
ftr-394	2706	18	this	this	DET
ftr-394	2706	19	privilege	privilege	NOUN
ftr-394	2706	20	log	log	NOUN
ftr-394	2706	21	might	might	AUX
ftr-394	2706	22	be	be	AUX
ftr-394	2706	23	a	a	DET
ftr-394	2706	24	useful	useful	ADJ
ftr-394	2706	25	guide	guide	NOUN
ftr-394	2706	26	.	.	PUNCT
ftr-394	2707	1	a.	a.	NOUN
ftr-394	2708	1	the	the	DET
ftr-394	2708	2	attorney	attorney	NOUN
ftr-394	2708	3	-	-	PUNCT
ftr-394	2708	4	client	client	NOUN
ftr-394	2708	5	privilege	privilege	NOUN
ftr-394	2708	6	does	do	AUX
ftr-394	2708	7	not	not	PART
ftr-394	2708	8	attach	attach	VERB
ftr-394	2708	9	to	to	ADP
ftr-394	2708	10	communications	communication	NOUN
ftr-394	2708	11	relating	relate	VERB
ftr-394	2708	12	to	to	ADP
ftr-394	2708	13	planning	plan	VERB
ftr-394	2708	14	to	to	PART
ftr-394	2708	15	commit	commit	VERB
ftr-394	2708	16	tax	tax	NOUN
ftr-394	2708	17	fraud	fraud	NOUN
ftr-394	2708	18	.	.	PUNCT
ftr-394	2709	1	95	95	NUM
ftr-394	2709	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2709	3	2005	2005	NUM
ftr-394	2709	4	-	-	SYM
ftr-394	2709	5	2835	2835	NUM
ftr-394	2709	6	(	(	PUNCT
ftr-394	2709	7	n.d	n.d	PROPN
ftr-394	2709	8	.	.	PROPN
ftr-394	2709	9	ill	ill	PROPN
ftr-394	2709	10	.	.	PUNCT
ftr-394	2710	1	5/17/05	5/17/05	NUM
ftr-394	2710	2	)	)	PUNCT
ftr-394	2710	3	.	.	PUNCT
ftr-394	2711	1	subsequently	subsequently	ADV
ftr-394	2711	2	,	,	PUNCT
ftr-394	2711	3	judge	judge	PROPN
ftr-394	2711	4	holderman	holderman	PROPN
ftr-394	2711	5	found	find	VERB
ftr-394	2711	6	that	that	SCONJ
ftr-394	2711	7	there	there	PRON
ftr-394	2711	8	was	be	VERB
ftr-394	2711	9	a	a	DET
ftr-394	2711	10	prima	prima	NOUN
ftr-394	2711	11	facie	facie	NOUN
ftr-394	2711	12	case	case	NOUN
ftr-394	2711	13	for	for	ADP
ftr-394	2711	14	the	the	DET
ftr-394	2711	15	remaining	remain	VERB
ftr-394	2711	16	document	document	NOUN
ftr-394	2711	17	examined	examine	VERB
ftr-394	2711	18	in	in	ADP
ftr-394	2711	19	camera	camera	NOUN
ftr-394	2711	20	not	not	PART
ftr-394	2711	21	being	be	AUX
ftr-394	2711	22	privileged	privilege	VERB
ftr-394	2711	23	by	by	ADP
ftr-394	2711	24	reason	reason	NOUN
ftr-394	2711	25	of	of	ADP
ftr-394	2711	26	the	the	DET
ftr-394	2711	27	crime	crime	NOUN
ftr-394	2711	28	-	-	PUNCT
ftr-394	2711	29	fraud	fraud	NOUN
ftr-394	2711	30	exception	exception	NOUN
ftr-394	2711	31	,	,	PUNCT
ftr-394	2711	32	and	and	CCONJ
ftr-394	2711	33	the	the	DET
ftr-394	2711	34	intervenors	intervenor	NOUN
ftr-394	2711	35	failed	fail	VERB
ftr-394	2711	36	to	to	PART
ftr-394	2711	37	present	present	VERB
ftr-394	2711	38	sufficient	sufficient	ADJ
ftr-394	2711	39	explanation	explanation	NOUN
ftr-394	2711	40	to	to	PART
ftr-394	2711	41	rebut	rebut	VERB
ftr-394	2711	42	that	that	DET
ftr-394	2711	43	presumption	presumption	NOUN
ftr-394	2711	44	.	.	PUNCT
ftr-394	2712	1	the	the	DET
ftr-394	2712	2	document	document	NOUN
ftr-394	2712	3	involved	involve	VERB
ftr-394	2712	4	an	an	DET
ftr-394	2712	5	investment	investment	NOUN
ftr-394	2712	6	in	in	ADP
ftr-394	2712	7	distressed	distressed	ADJ
ftr-394	2712	8	debt	debt	NOUN
ftr-394	2712	9	with	with	ADP
ftr-394	2712	10	the	the	DET
ftr-394	2712	11	sole	sole	ADJ
ftr-394	2712	12	motive	motive	NOUN
ftr-394	2712	13	of	of	ADP
ftr-394	2712	14	obtaining	obtain	VERB
ftr-394	2712	15	a	a	DET
ftr-394	2712	16	loss	loss	NOUN
ftr-394	2712	17	for	for	ADP
ftr-394	2712	18	tax	tax	NOUN
ftr-394	2712	19	purposes	purpose	NOUN
ftr-394	2712	20	.	.	PUNCT
ftr-394	2713	1	•	•	NOUN
ftr-394	2713	2	the	the	DET
ftr-394	2713	3	government	government	NOUN
ftr-394	2713	4	had	have	AUX
ftr-394	2713	5	argued	argue	VERB
ftr-394	2713	6	that	that	SCONJ
ftr-394	2713	7	“	"	PUNCT
ftr-394	2713	8	document	document	NOUN
ftr-394	2713	9	a-40	a-40	NOUN
ftr-394	2713	10	is	be	AUX
ftr-394	2713	11	not	not	PART
ftr-394	2713	12	part	part	NOUN
ftr-394	2713	13	of	of	ADP
ftr-394	2713	14	legitimate	legitimate	ADJ
ftr-394	2713	15	year	year	NOUN
ftr-394	2713	16	-	-	PUNCT
ftr-394	2713	17	end	end	NOUN
ftr-394	2713	18	tax	tax	NOUN
ftr-394	2713	19	planning	planning	NOUN
ftr-394	2713	20	,	,	PUNCT
ftr-394	2713	21	but	but	CCONJ
ftr-394	2713	22	instead	instead	ADV
ftr-394	2713	23	is	be	AUX
ftr-394	2713	24	part	part	NOUN
ftr-394	2713	25	of	of	ADP
ftr-394	2713	26	the	the	DET
ftr-394	2713	27	overall	overall	ADJ
ftr-394	2713	28	abusive	abusive	ADJ
ftr-394	2713	29	sham	sham	ADJ
ftr-394	2713	30	tax	tax	NOUN
ftr-394	2713	31	shelter	shelter	NOUN
ftr-394	2713	32	transaction	transaction	NOUN
ftr-394	2713	33	perpetrated	perpetrate	VERB
ftr-394	2713	34	by	by	ADP
ftr-394	2713	35	bdo	bdo	NOUN
ftr-394	2713	36	and	and	CCONJ
ftr-394	2713	37	invested	invest	VERB
ftr-394	2713	38	in	in	ADP
ftr-394	2713	39	by	by	ADP
ftr-394	2713	40	intervenor	intervenor	NOUN
ftr-394	2713	41	cullio	cullio	NOUN
ftr-394	2713	42	and	and	CCONJ
ftr-394	2713	43	others	other	NOUN
ftr-394	2713	44	.	.	PUNCT
ftr-394	2713	45	”	"	PUNCT
ftr-394	2714	1	•	•	NUM
ftr-394	2714	2	judge	judge	NOUN
ftr-394	2714	3	holderman	holderman	PROPN
ftr-394	2714	4	refused	refuse	VERB
ftr-394	2714	5	to	to	PART
ftr-394	2714	6	quash	quash	VERB
ftr-394	2714	7	the	the	DET
ftr-394	2714	8	summons	summon	NOUN
ftr-394	2714	9	seeking	seek	VERB
ftr-394	2714	10	production	production	NOUN
ftr-394	2714	11	of	of	ADP
ftr-394	2714	12	document	document	NOUN
ftr-394	2714	13	a-40	a-40	PROPN
ftr-394	2714	14	,	,	PUNCT
ftr-394	2714	15	which	which	PRON
ftr-394	2714	16	he	he	PRON
ftr-394	2714	17	held	hold	VERB
ftr-394	2714	18	related	related	ADJ
ftr-394	2714	19	to	to	ADP
ftr-394	2714	20	an	an	DET
ftr-394	2714	21	“	"	PUNCT
ftr-394	2714	22	abusive	abusive	ADJ
ftr-394	2714	23	sham	sham	ADJ
ftr-394	2714	24	tax	tax	NOUN
ftr-394	2714	25	shelter	shelter	NOUN
ftr-394	2714	26	investment	investment	NOUN
ftr-394	2714	27	,	,	PUNCT
ftr-394	2714	28	”	"	PUNCT
ftr-394	2714	29	because	because	SCONJ
ftr-394	2714	30	the	the	DET
ftr-394	2714	31	irs	irs	PROPN
ftr-394	2714	32	made	make	VERB
ftr-394	2714	33	a	a	DET
ftr-394	2714	34	prima	prima	NOUN
ftr-394	2714	35	facie	facie	NOUN
ftr-394	2714	36	case	case	NOUN
ftr-394	2714	37	that	that	SCONJ
ftr-394	2714	38	the	the	DET
ftr-394	2714	39	crime	crime	NOUN
ftr-394	2714	40	-	-	PUNCT
ftr-394	2714	41	fraud	fraud	NOUN
ftr-394	2714	42	exception	exception	NOUN
ftr-394	2714	43	to	to	ADP
ftr-394	2714	44	the	the	DET
ftr-394	2714	45	attorney	attorney	NOUN
ftr-394	2714	46	-	-	PUNCT
ftr-394	2714	47	client	client	NOUN
ftr-394	2714	48	privilege	privilege	NOUN
ftr-394	2714	49	applied	apply	VERB
ftr-394	2714	50	and	and	CCONJ
ftr-394	2714	51	taxpayer	taxpayer	NOUN
ftr-394	2714	52	failed	fail	VERB
ftr-394	2714	53	to	to	PART
ftr-394	2714	54	provide	provide	VERB
ftr-394	2714	55	a	a	DET
ftr-394	2714	56	satisfactory	satisfactory	ADJ
ftr-394	2714	57	explanation	explanation	NOUN
ftr-394	2714	58	of	of	ADP
ftr-394	2714	59	why	why	SCONJ
ftr-394	2714	60	the	the	DET
ftr-394	2714	61	document	document	NOUN
ftr-394	2714	62	should	should	AUX
ftr-394	2714	63	not	not	PART
ftr-394	2714	64	be	be	AUX
ftr-394	2714	65	disclosed	disclose	VERB
ftr-394	2714	66	under	under	ADP
ftr-394	2714	67	the	the	DET
ftr-394	2714	68	crime	crime	NOUN
ftr-394	2714	69	-	-	PUNCT
ftr-394	2714	70	fraud	fraud	NOUN
ftr-394	2714	71	exception	exception	NOUN
ftr-394	2714	72	;	;	PUNCT
ftr-394	2714	73	there	there	PRON
ftr-394	2714	74	were	be	VERB
ftr-394	2714	75	eight	eight	NUM
ftr-394	2714	76	indicators	indicator	NOUN
ftr-394	2714	77	of	of	ADP
ftr-394	2714	78	potential	potential	ADJ
ftr-394	2714	79	fraud	fraud	NOUN
ftr-394	2714	80	:	:	PUNCT
ftr-394	2714	81	(	(	PUNCT
ftr-394	2714	82	1	1	X
ftr-394	2714	83	)	)	PUNCT
ftr-394	2714	84	the	the	DET
ftr-394	2714	85	marketing	marketing	NOUN
ftr-394	2714	86	of	of	ADP
ftr-394	2714	87	pre	pre	ADJ
ftr-394	2714	88	-	-	ADJ
ftr-394	2714	89	packaged	package	VERB
ftr-394	2714	90	transactions	transaction	NOUN
ftr-394	2714	91	by	by	ADP
ftr-394	2714	92	bdo	bdo	NOUN
ftr-394	2714	93	;	;	PUNCT
ftr-394	2714	94	(	(	PUNCT
ftr-394	2714	95	2	2	X
ftr-394	2714	96	)	)	PUNCT
ftr-394	2714	97	the	the	DET
ftr-394	2714	98	communication	communication	NOUN
ftr-394	2714	99	by	by	ADP
ftr-394	2714	100	the	the	DET
ftr-394	2714	101	taxpayer	taxpayer	NOUN
ftr-394	2714	102	to	to	PART
ftr-394	2714	103	bdo	bdo	VERB
ftr-394	2714	104	with	with	ADP
ftr-394	2714	105	the	the	DET
ftr-394	2714	106	purpose	purpose	NOUN
ftr-394	2714	107	of	of	ADP
ftr-394	2714	108	engaging	engage	VERB
ftr-394	2714	109	in	in	ADP
ftr-394	2714	110	a	a	DET
ftr-394	2714	111	pre	pre	ADJ
ftr-394	2714	112	-	-	ADJ
ftr-394	2714	113	arranged	arranged	ADJ
ftr-394	2714	114	transaction	transaction	NOUN
ftr-394	2714	115	developed	develop	VERB
ftr-394	2714	116	by	by	ADP
ftr-394	2714	117	bdo	bdo	NOUN
ftr-394	2714	118	or	or	CCONJ
ftr-394	2714	119	a	a	DET
ftr-394	2714	120	third	third	ADJ
ftr-394	2714	121	party	party	NOUN
ftr-394	2714	122	with	with	ADP
ftr-394	2714	123	the	the	DET
ftr-394	2714	124	sole	sole	ADJ
ftr-394	2714	125	purpose	purpose	NOUN
ftr-394	2714	126	of	of	ADP
ftr-394	2714	127	reducing	reduce	VERB
ftr-394	2714	128	taxable	taxable	ADJ
ftr-394	2714	129	income	income	NOUN
ftr-394	2714	130	;	;	PUNCT
ftr-394	2714	131	(	(	PUNCT
ftr-394	2714	132	3	3	X
ftr-394	2714	133	)	)	PUNCT
ftr-394	2714	134	bdo	bdo	NOUN
ftr-394	2714	135	and/or	and/or	CCONJ
ftr-394	2714	136	the	the	DET
ftr-394	2714	137	taxpayer	taxpayer	NOUN
ftr-394	2714	138	attempting	attempt	VERB
ftr-394	2714	139	to	to	PART
ftr-394	2714	140	conceal	conceal	VERB
ftr-394	2714	141	the	the	DET
ftr-394	2714	142	true	true	ADJ
ftr-394	2714	143	nature	nature	NOUN
ftr-394	2714	144	of	of	ADP
ftr-394	2714	145	the	the	DET
ftr-394	2714	146	transaction	transaction	NOUN
ftr-394	2714	147	;	;	PUNCT
ftr-394	2714	148	(	(	PUNCT
ftr-394	2714	149	4	4	X
ftr-394	2714	150	)	)	PUNCT
ftr-394	2714	151	actual	actual	ADJ
ftr-394	2714	152	or	or	CCONJ
ftr-394	2714	153	constructive	constructive	ADJ
ftr-394	2714	154	knowledge	knowledge	NOUN
ftr-394	2714	155	by	by	ADP
ftr-394	2714	156	bdo	bdo	NOUN
ftr-394	2714	157	that	that	SCONJ
ftr-394	2714	158	the	the	DET
ftr-394	2714	159	taxpayers	taxpayer	NOUN
ftr-394	2714	160	lacked	lack	VERB
ftr-394	2714	161	a	a	DET
ftr-394	2714	162	legitimate	legitimate	ADJ
ftr-394	2714	163	business	business	NOUN
ftr-394	2714	164	purpose	purpose	NOUN
ftr-394	2714	165	for	for	ADP
ftr-394	2714	166	entering	enter	VERB
ftr-394	2714	167	into	into	ADP
ftr-394	2714	168	the	the	DET
ftr-394	2714	169	transaction	transaction	NOUN
ftr-394	2714	170	;	;	PUNCT
ftr-394	2714	171	(	(	PUNCT
ftr-394	2714	172	5	5	X
ftr-394	2714	173	)	)	PUNCT
ftr-394	2714	174	vaguely	vaguely	ADV
ftr-394	2714	175	worded	word	VERB
ftr-394	2714	176	9	9	NUM
ftr-394	2714	177	.	.	PUNCT
ftr-394	2715	1	the	the	DET
ftr-394	2715	2	unprotected	unprotected	ADJ
ftr-394	2715	3	document	document	NOUN
ftr-394	2715	4	was	be	AUX
ftr-394	2715	5	an	an	DET
ftr-394	2715	6	e	e	NOUN
ftr-394	2715	7	-	-	NOUN
ftr-394	2715	8	mail	mail	NOUN
ftr-394	2715	9	sent	send	VERB
ftr-394	2715	10	by	by	ADP
ftr-394	2715	11	a	a	DET
ftr-394	2715	12	bdo	bdo	NOUN
ftr-394	2715	13	employee	employee	NOUN
ftr-394	2715	14	.	.	PUNCT
ftr-394	2716	1	2008	2008	NUM
ftr-394	2716	2	]	]	PUNCT
ftr-394	2717	1	recent	recent	ADJ
ftr-394	2717	2	developments	development	NOUN
ftr-394	2717	3	in	in	ADP
ftr-394	2717	4	federal	federal	ADJ
ftr-394	2717	5	income	income	NOUN
ftr-394	2717	6	taxation	taxation	NOUN
ftr-394	2717	7	845	845	NUM
ftr-394	2717	8	consulting	consulting	NOUN
ftr-394	2717	9	agreements	agreement	NOUN
ftr-394	2717	10	;	;	PUNCT
ftr-394	2717	11	(	(	PUNCT
ftr-394	2717	12	6	6	X
ftr-394	2717	13	)	)	PUNCT
ftr-394	2717	14	failure	failure	NOUN
ftr-394	2717	15	by	by	ADP
ftr-394	2717	16	bdo	bdo	NOUN
ftr-394	2717	17	to	to	PART
ftr-394	2717	18	provide	provide	VERB
ftr-394	2717	19	services	service	NOUN
ftr-394	2717	20	under	under	ADP
ftr-394	2717	21	the	the	DET
ftr-394	2717	22	consulting	consulting	NOUN
ftr-394	2717	23	agreement	agreement	NOUN
ftr-394	2717	24	despite	despite	SCONJ
ftr-394	2717	25	receipt	receipt	NOUN
ftr-394	2717	26	of	of	ADP
ftr-394	2717	27	payment	payment	NOUN
ftr-394	2717	28	;	;	PUNCT
ftr-394	2717	29	(	(	PUNCT
ftr-394	2717	30	7	7	X
ftr-394	2717	31	)	)	PUNCT
ftr-394	2717	32	mention	mention	NOUN
ftr-394	2717	33	of	of	ADP
ftr-394	2717	34	a	a	DET
ftr-394	2717	35	particular	particular	ADJ
ftr-394	2717	36	tax	tax	NOUN
ftr-394	2717	37	shelter	shelter	NOUN
ftr-394	2717	38	that	that	PRON
ftr-394	2717	39	had	have	AUX
ftr-394	2717	40	been	be	AUX
ftr-394	2717	41	identified	identify	VERB
ftr-394	2717	42	by	by	ADP
ftr-394	2717	43	the	the	DET
ftr-394	2717	44	irs	irs	PROPN
ftr-394	2717	45	as	as	ADP
ftr-394	2717	46	a	a	DET
ftr-394	2717	47	“	"	PUNCT
ftr-394	2717	48	listed	list	VERB
ftr-394	2717	49	transaction	transaction	NOUN
ftr-394	2717	50	;	;	PUNCT
ftr-394	2717	51	”	"	PUNCT
ftr-394	2717	52	and	and	CCONJ
ftr-394	2717	53	(	(	PUNCT
ftr-394	2717	54	8)	8)	NUM
ftr-394	2717	55	use	use	NOUN
ftr-394	2717	56	of	of	ADP
ftr-394	2717	57	boiler	boiler	NOUN
ftr-394	2717	58	-	-	PUNCT
ftr-394	2717	59	plate	plate	NOUN
ftr-394	2717	60	documents	document	NOUN
ftr-394	2717	61	.	.	PUNCT
ftr-394	2718	1	b.	b.	PROPN
ftr-394	2718	2	on	on	ADP
ftr-394	2718	3	appeal	appeal	NOUN
ftr-394	2718	4	of	of	ADP
ftr-394	2718	5	judge	judge	NOUN
ftr-394	2718	6	holderman	holderman	PROPN
ftr-394	2718	7	’s	’s	PART
ftr-394	2718	8	decisions	decision	NOUN
ftr-394	2718	9	to	to	ADP
ftr-394	2718	10	the	the	DET
ftr-394	2718	11	seventh	seventh	ADJ
ftr-394	2718	12	circuit	circuit	NOUN
ftr-394	2718	13	,	,	PUNCT
ftr-394	2718	14	judge	judge	NOUN
ftr-394	2718	15	ripple	ripple	PROPN
ftr-394	2718	16	did	do	AUX
ftr-394	2718	17	not	not	PART
ftr-394	2718	18	make	make	VERB
ftr-394	2718	19	waves	wave	NOUN
ftr-394	2718	20	but	but	CCONJ
ftr-394	2718	21	simply	simply	ADV
ftr-394	2718	22	decided	decide	VERB
ftr-394	2718	23	in	in	ADP
ftr-394	2718	24	favor	favor	NOUN
ftr-394	2718	25	of	of	ADP
ftr-394	2718	26	the	the	DET
ftr-394	2718	27	government	government	NOUN
ftr-394	2718	28	.	.	PUNCT
ftr-394	2719	1	he	he	PRON
ftr-394	2719	2	affirmed	affirm	VERB
ftr-394	2719	3	in	in	ADP
ftr-394	2719	4	part	part	NOUN
ftr-394	2719	5	and	and	CCONJ
ftr-394	2719	6	vacated	vacate	VERB
ftr-394	2719	7	and	and	CCONJ
ftr-394	2719	8	remanded	remand	VERB
ftr-394	2719	9	in	in	ADP
ftr-394	2719	10	part	part	NOUN
ftr-394	2719	11	.	.	PUNCT
ftr-394	2720	1	united	united	PROPN
ftr-394	2720	2	states	states	PROPN
ftr-394	2720	3	v.	v.	ADP
ftr-394	2720	4	bdo	bdo	PROPN
ftr-394	2720	5	seidman	seidman	PROPN
ftr-394	2720	6	,	,	PUNCT
ftr-394	2720	7	llp	llp	PROPN
ftr-394	2720	8	,	,	PUNCT
ftr-394	2720	9	492	492	NUM
ftr-394	2720	10	f.3d	f.3d	NUM
ftr-394	2720	11	806	806	NUM
ftr-394	2720	12	(	(	PUNCT
ftr-394	2720	13	7th	7th	ADJ
ftr-394	2720	14	cir	cir	NOUN
ftr-394	2720	15	.	.	PUNCT
ftr-394	2721	1	7/2/07	7/2/07	NUM
ftr-394	2721	2	)	)	PUNCT
ftr-394	2721	3	.	.	PUNCT
ftr-394	2722	1	the	the	DET
ftr-394	2722	2	seventh	seventh	ADJ
ftr-394	2722	3	circuit	circuit	NOUN
ftr-394	2722	4	(	(	PUNCT
ftr-394	2722	5	judge	judge	NOUN
ftr-394	2722	6	ripple	ripple	NOUN
ftr-394	2722	7	)	)	PUNCT
ftr-394	2722	8	affirmed	affirm	VERB
ftr-394	2722	9	that	that	SCONJ
ftr-394	2722	10	document	document	NOUN
ftr-394	2722	11	a-40	a-40	PROPN
ftr-394	2722	12	was	be	AUX
ftr-394	2722	13	unprotected	unprotecte	VERB
ftr-394	2722	14	by	by	ADP
ftr-394	2722	15	privilege	privilege	NOUN
ftr-394	2722	16	because	because	SCONJ
ftr-394	2722	17	it	it	PRON
ftr-394	2722	18	fell	fall	VERB
ftr-394	2722	19	within	within	ADP
ftr-394	2722	20	the	the	DET
ftr-394	2722	21	fraudcrime	fraudcrime	NOUN
ftr-394	2722	22	exception	exception	NOUN
ftr-394	2722	23	.	.	PUNCT
ftr-394	2723	1	judge	judge	PROPN
ftr-394	2723	2	ripple	ripple	PROPN
ftr-394	2723	3	rejected	reject	VERB
ftr-394	2723	4	the	the	DET
ftr-394	2723	5	irs	irs	PROPN
ftr-394	2723	6	’s	’s	PART
ftr-394	2723	7	position	position	NOUN
ftr-394	2723	8	that	that	SCONJ
ftr-394	2723	9	the	the	DET
ftr-394	2723	10	party	party	NOUN
ftr-394	2723	11	asserting	assert	VERB
ftr-394	2723	12	the	the	DET
ftr-394	2723	13	§	§	PROPN
ftr-394	2723	14	7525	7525	NUM
ftr-394	2723	15	privilege	privilege	NOUN
ftr-394	2723	16	must	must	AUX
ftr-394	2723	17	establish	establish	VERB
ftr-394	2723	18	that	that	SCONJ
ftr-394	2723	19	the	the	DET
ftr-394	2723	20	communication	communication	NOUN
ftr-394	2723	21	was	be	AUX
ftr-394	2723	22	not	not	PART
ftr-394	2723	23	made	make	VERB
ftr-394	2723	24	in	in	ADP
ftr-394	2723	25	connection	connection	NOUN
ftr-394	2723	26	with	with	ADP
ftr-394	2723	27	the	the	DET
ftr-394	2723	28	promotion	promotion	NOUN
ftr-394	2723	29	of	of	ADP
ftr-394	2723	30	a	a	DET
ftr-394	2723	31	tax	tax	NOUN
ftr-394	2723	32	shelter	shelter	NOUN
ftr-394	2723	33	,	,	PUNCT
ftr-394	2723	34	and	and	CCONJ
ftr-394	2723	35	has	have	AUX
ftr-394	2723	36	held	hold	VERB
ftr-394	2723	37	that	that	SCONJ
ftr-394	2723	38	the	the	DET
ftr-394	2723	39	opponent	opponent	NOUN
ftr-394	2723	40	of	of	ADP
ftr-394	2723	41	the	the	DET
ftr-394	2723	42	irs	irs	PROPN
ftr-394	2723	43	bears	bear	VERB
ftr-394	2723	44	the	the	DET
ftr-394	2723	45	burden	burden	NOUN
ftr-394	2723	46	of	of	ADP
ftr-394	2723	47	establishing	establish	VERB
ftr-394	2723	48	that	that	SCONJ
ftr-394	2723	49	the	the	DET
ftr-394	2723	50	communication	communication	NOUN
ftr-394	2723	51	falls	fall	VERB
ftr-394	2723	52	within	within	ADP
ftr-394	2723	53	the	the	DET
ftr-394	2723	54	§	§	PROPN
ftr-394	2723	55	7525(b	7525(b	NOUN
ftr-394	2723	56	)	)	PUNCT
ftr-394	2723	57	exception	exception	NOUN
ftr-394	2723	58	.	.	PUNCT
ftr-394	2724	1	•	•	ADV
ftr-394	2724	2	he	he	PRON
ftr-394	2724	3	vacated	vacate	VERB
ftr-394	2724	4	the	the	DET
ftr-394	2724	5	decision	decision	NOUN
ftr-394	2724	6	that	that	SCONJ
ftr-394	2724	7	266	266	NUM
ftr-394	2724	8	documents	document	NOUN
ftr-394	2724	9	fell	fall	VERB
ftr-394	2724	10	within	within	ADP
ftr-394	2724	11	a	a	DET
ftr-394	2724	12	valid	valid	ADJ
ftr-394	2724	13	claim	claim	NOUN
ftr-394	2724	14	of	of	ADP
ftr-394	2724	15	privilege	privilege	NOUN
ftr-394	2724	16	and	and	CCONJ
ftr-394	2724	17	remanded	remand	VERB
ftr-394	2724	18	with	with	ADP
ftr-394	2724	19	respect	respect	NOUN
ftr-394	2724	20	to	to	ADP
ftr-394	2724	21	these	these	DET
ftr-394	2724	22	documents	document	NOUN
ftr-394	2724	23	so	so	SCONJ
ftr-394	2724	24	that	that	SCONJ
ftr-394	2724	25	the	the	DET
ftr-394	2724	26	irs	irs	PROPN
ftr-394	2724	27	could	could	AUX
ftr-394	2724	28	have	have	VERB
ftr-394	2724	29	the	the	DET
ftr-394	2724	30	opportunity	opportunity	NOUN
ftr-394	2724	31	to	to	PART
ftr-394	2724	32	show	show	VERB
ftr-394	2724	33	that	that	SCONJ
ftr-394	2724	34	the	the	DET
ftr-394	2724	35	§	§	PROPN
ftr-394	2724	36	7525(b	7525(b	NOUN
ftr-394	2724	37	)	)	PUNCT
ftr-394	2724	38	tax	tax	NOUN
ftr-394	2724	39	shelter	shelter	NOUN
ftr-394	2724	40	exception	exception	NOUN
ftr-394	2724	41	to	to	ADP
ftr-394	2724	42	the	the	DET
ftr-394	2724	43	tax	tax	NOUN
ftr-394	2724	44	practitioner	practitioner	NOUN
ftr-394	2724	45	privilege	privilege	NOUN
ftr-394	2724	46	applied	apply	VERB
ftr-394	2724	47	.	.	PUNCT
ftr-394	2725	1	2	2	X
ftr-394	2725	2	.	.	X
ftr-394	2725	3	if	if	SCONJ
ftr-394	2725	4	the	the	DET
ftr-394	2725	5	valuation	valuation	NOUN
ftr-394	2725	6	is	be	AUX
ftr-394	2725	7	fraudulent	fraudulent	ADJ
ftr-394	2725	8	,	,	PUNCT
ftr-394	2725	9	the	the	DET
ftr-394	2725	10	crime	crime	NOUN
ftr-394	2725	11	-	-	PUNCT
ftr-394	2725	12	fraud	fraud	NOUN
ftr-394	2725	13	exception	exception	NOUN
ftr-394	2725	14	to	to	ADP
ftr-394	2725	15	the	the	DET
ftr-394	2725	16	attorney	attorney	NOUN
ftr-394	2725	17	-	-	PUNCT
ftr-394	2725	18	client	client	NOUN
ftr-394	2725	19	privilege	privilege	NOUN
ftr-394	2725	20	will	will	AUX
ftr-394	2725	21	sting	sting	VERB
ftr-394	2725	22	!	!	PUNCT
ftr-394	2726	1	shahinian	shahinian	PROPN
ftr-394	2726	2	v.	v.	CCONJ
ftr-394	2726	3	tankian	tankian	PROPN
ftr-394	2726	4	,	,	PUNCT
ftr-394	2726	5	242	242	NUM
ftr-394	2726	6	f.r.d	f.r.d	NOUN
ftr-394	2726	7	.	.	PROPN
ftr-394	2726	8	255	255	NUM
ftr-394	2727	1	(	(	PUNCT
ftr-394	2727	2	s.d.n.y	s.d.n.y	PROPN
ftr-394	2727	3	.	.	PROPN
ftr-394	2727	4	5/7/07	5/7/07	NUM
ftr-394	2727	5	)	)	PUNCT
ftr-394	2727	6	.	.	PUNCT
ftr-394	2728	1	in	in	ADP
ftr-394	2728	2	a	a	DET
ftr-394	2728	3	civil	civil	ADJ
ftr-394	2728	4	suit	suit	NOUN
ftr-394	2728	5	involving	involve	VERB
ftr-394	2728	6	an	an	DET
ftr-394	2728	7	estate	estate	NOUN
ftr-394	2728	8	regarding	regard	VERB
ftr-394	2728	9	the	the	DET
ftr-394	2728	10	ownership	ownership	NOUN
ftr-394	2728	11	,	,	PUNCT
ftr-394	2728	12	transfer	transfer	NOUN
ftr-394	2728	13	by	by	ADP
ftr-394	2728	14	gift	gift	NOUN
ftr-394	2728	15	or	or	CCONJ
ftr-394	2728	16	sale	sale	NOUN
ftr-394	2728	17	,	,	PUNCT
ftr-394	2728	18	and	and	CCONJ
ftr-394	2728	19	valuation	valuation	NOUN
ftr-394	2728	20	of	of	ADP
ftr-394	2728	21	paintings	painting	NOUN
ftr-394	2728	22	by	by	ADP
ftr-394	2728	23	an	an	DET
ftr-394	2728	24	artist	artist	NOUN
ftr-394	2728	25	,	,	PUNCT
ftr-394	2728	26	the	the	DET
ftr-394	2728	27	court	court	NOUN
ftr-394	2728	28	(	(	PUNCT
ftr-394	2728	29	judge	judge	NOUN
ftr-394	2728	30	castel	castel	PROPN
ftr-394	2728	31	)	)	PUNCT
ftr-394	2728	32	applied	apply	VERB
ftr-394	2728	33	the	the	DET
ftr-394	2728	34	crime	crime	NOUN
ftr-394	2728	35	-	-	PUNCT
ftr-394	2728	36	fraud	fraud	NOUN
ftr-394	2728	37	exception	exception	NOUN
ftr-394	2728	38	to	to	ADP
ftr-394	2728	39	the	the	DET
ftr-394	2728	40	attorney	attorney	NOUN
ftr-394	2728	41	-	-	PUNCT
ftr-394	2728	42	client	client	NOUN
ftr-394	2728	43	privilege	privilege	NOUN
ftr-394	2728	44	to	to	PART
ftr-394	2728	45	allow	allow	VERB
ftr-394	2728	46	discovery	discovery	NOUN
ftr-394	2728	47	of	of	ADP
ftr-394	2728	48	communications	communication	NOUN
ftr-394	2728	49	between	between	ADP
ftr-394	2728	50	the	the	DET
ftr-394	2728	51	legatees	legatee	NOUN
ftr-394	2728	52	and	and	CCONJ
ftr-394	2728	53	executors	executor	NOUN
ftr-394	2728	54	of	of	ADP
ftr-394	2728	55	two	two	NUM
ftr-394	2728	56	estates	estate	NOUN
ftr-394	2728	57	(	(	PUNCT
ftr-394	2728	58	and	and	CCONJ
ftr-394	2728	59	a	a	DET
ftr-394	2728	60	friend	friend	NOUN
ftr-394	2728	61	of	of	ADP
ftr-394	2728	62	the	the	DET
ftr-394	2728	63	legatees	legatee	NOUN
ftr-394	2728	64	/	/	SYM
ftr-394	2728	65	executors	executor	NOUN
ftr-394	2728	66	)	)	PUNCT
ftr-394	2728	67	and	and	CCONJ
ftr-394	2728	68	weil	weil	PROPN
ftr-394	2728	69	,	,	PUNCT
ftr-394	2728	70	gotshal	gotshal	NOUN
ftr-394	2728	71	&	&	CCONJ
ftr-394	2728	72	manges	mange	NOUN
ftr-394	2728	73	,	,	PUNCT
ftr-394	2728	74	the	the	DET
ftr-394	2728	75	law	law	NOUN
ftr-394	2728	76	firm	firm	NOUN
ftr-394	2728	77	for	for	ADP
ftr-394	2728	78	the	the	DET
ftr-394	2728	79	estates	estate	NOUN
ftr-394	2728	80	.	.	PUNCT
ftr-394	2729	1	the	the	DET
ftr-394	2729	2	exception	exception	NOUN
ftr-394	2729	3	applied	apply	VERB
ftr-394	2729	4	because	because	SCONJ
ftr-394	2729	5	the	the	DET
ftr-394	2729	6	communications	communication	NOUN
ftr-394	2729	7	related	relate	VERB
ftr-394	2729	8	to	to	ADP
ftr-394	2729	9	the	the	DET
ftr-394	2729	10	fraudulent	fraudulent	ADJ
ftr-394	2729	11	valuation	valuation	NOUN
ftr-394	2729	12	and	and	CCONJ
ftr-394	2729	13	omission	omission	NOUN
ftr-394	2729	14	of	of	ADP
ftr-394	2729	15	art	art	NOUN
ftr-394	2729	16	works	work	VERB
ftr-394	2729	17	on	on	ADP
ftr-394	2729	18	income	income	NOUN
ftr-394	2729	19	tax	tax	NOUN
ftr-394	2729	20	and	and	CCONJ
ftr-394	2729	21	estate	estate	NOUN
ftr-394	2729	22	tax	tax	NOUN
ftr-394	2729	23	returns	return	NOUN
ftr-394	2729	24	,	,	PUNCT
ftr-394	2729	25	and	and	CCONJ
ftr-394	2729	26	other	other	ADJ
ftr-394	2729	27	statements	statement	NOUN
ftr-394	2729	28	made	make	VERB
ftr-394	2729	29	to	to	ADP
ftr-394	2729	30	the	the	DET
ftr-394	2729	31	irs	irs	PROPN
ftr-394	2729	32	.	.	PUNCT
ftr-394	2730	1	the	the	DET
ftr-394	2730	2	record	record	NOUN
ftr-394	2730	3	contained	contain	VERB
ftr-394	2730	4	a	a	DET
ftr-394	2730	5	relevant	relevant	ADJ
ftr-394	2730	6	estate	estate	NOUN
ftr-394	2730	7	tax	tax	NOUN
ftr-394	2730	8	return	return	NOUN
ftr-394	2730	9	,	,	PUNCT
ftr-394	2730	10	written	write	VERB
ftr-394	2730	11	statements	statement	NOUN
ftr-394	2730	12	made	make	VERB
ftr-394	2730	13	to	to	ADP
ftr-394	2730	14	the	the	DET
ftr-394	2730	15	irs	irs	PROPN
ftr-394	2730	16	in	in	ADP
ftr-394	2730	17	the	the	DET
ftr-394	2730	18	course	course	NOUN
ftr-394	2730	19	of	of	ADP
ftr-394	2730	20	an	an	DET
ftr-394	2730	21	audit	audit	NOUN
ftr-394	2730	22	of	of	ADP
ftr-394	2730	23	that	that	DET
ftr-394	2730	24	return	return	NOUN
ftr-394	2730	25	,	,	PUNCT
ftr-394	2730	26	relevant	relevant	ADJ
ftr-394	2730	27	income	income	NOUN
ftr-394	2730	28	tax	tax	NOUN
ftr-394	2730	29	returns	return	NOUN
ftr-394	2730	30	,	,	PUNCT
ftr-394	2730	31	and	and	CCONJ
ftr-394	2730	32	applications	application	NOUN
ftr-394	2730	33	for	for	ADP
ftr-394	2730	34	extensions	extension	NOUN
ftr-394	2730	35	of	of	ADP
ftr-394	2730	36	time	time	NOUN
ftr-394	2730	37	to	to	PART
ftr-394	2730	38	pay	pay	VERB
ftr-394	2730	39	certain	certain	ADJ
ftr-394	2730	40	taxes	taxis	NOUN
ftr-394	2730	41	,	,	PUNCT
ftr-394	2730	42	as	as	ADV
ftr-394	2730	43	well	well	ADV
ftr-394	2730	44	as	as	ADP
ftr-394	2730	45	excerpts	excerpt	NOUN
ftr-394	2730	46	from	from	ADP
ftr-394	2730	47	the	the	DET
ftr-394	2730	48	depositions	deposition	NOUN
ftr-394	2730	49	of	of	ADP
ftr-394	2730	50	several	several	ADJ
ftr-394	2730	51	witnesses	witness	NOUN
ftr-394	2730	52	and	and	CCONJ
ftr-394	2730	53	“	"	PUNCT
ftr-394	2730	54	documentary	documentary	NOUN
ftr-394	2730	55	evidence	evidence	NOUN
ftr-394	2730	56	demonstrating	demonstrate	VERB
ftr-394	2730	57	material	material	NOUN
ftr-394	2730	58	variances	variance	NOUN
ftr-394	2730	59	between	between	ADP
ftr-394	2730	60	the	the	DET
ftr-394	2730	61	statements	statement	NOUN
ftr-394	2730	62	made	make	VERB
ftr-394	2730	63	to	to	ADP
ftr-394	2730	64	the	the	DET
ftr-394	2730	65	irs	irs	PROPN
ftr-394	2730	66	and	and	CCONJ
ftr-394	2730	67	the	the	DET
ftr-394	2730	68	actual	actual	ADJ
ftr-394	2730	69	facts	fact	NOUN
ftr-394	2730	70	.	.	PUNCT
ftr-394	2730	71	”	"	PUNCT
ftr-394	2731	1	the	the	DET
ftr-394	2731	2	court	court	NOUN
ftr-394	2731	3	concluded	conclude	VERB
ftr-394	2731	4	that	that	SCONJ
ftr-394	2731	5	“	"	PUNCT
ftr-394	2731	6	comparing	compare	VERB
ftr-394	2731	7	the	the	DET
ftr-394	2731	8	estate	estate	NOUN
ftr-394	2731	9	and	and	CCONJ
ftr-394	2731	10	income	income	NOUN
ftr-394	2731	11	tax	tax	NOUN
ftr-394	2731	12	returns	return	NOUN
ftr-394	2731	13	and	and	CCONJ
ftr-394	2731	14	other	other	ADJ
ftr-394	2731	15	communications	communication	NOUN
ftr-394	2731	16	with	with	ADP
ftr-394	2731	17	the	the	DET
ftr-394	2731	18	irs	irs	PROPN
ftr-394	2731	19	with	with	ADP
ftr-394	2731	20	the	the	DET
ftr-394	2731	21	information	information	NOUN
ftr-394	2731	22	collaterally	collaterally	ADV
ftr-394	2731	23	developed	develop	VERB
ftr-394	2731	24	in	in	ADP
ftr-394	2731	25	discovery	discovery	NOUN
ftr-394	2731	26	...	...	PUNCT
ftr-394	2731	27	cast	cast	VERB
ftr-394	2731	28	significant	significant	ADJ
ftr-394	2731	29	doubt	doubt	NOUN
ftr-394	2731	30	on	on	ADP
ftr-394	2731	31	the	the	DET
ftr-394	2731	32	truthfulness	truthfulness	NOUN
ftr-394	2731	33	of	of	ADP
ftr-394	2731	34	the	the	DET
ftr-394	2731	35	statements	statement	NOUN
ftr-394	2731	36	made	make	VERB
ftr-394	2731	37	to	to	ADP
ftr-394	2731	38	the	the	DET
ftr-394	2731	39	irs	irs	PROPN
ftr-394	2731	40	,	,	PUNCT
ftr-394	2731	41	and	and	CCONJ
ftr-394	2731	42	the	the	DET
ftr-394	2731	43	circumstances	circumstance	NOUN
ftr-394	2731	44	are	be	AUX
ftr-394	2731	45	sufficient	sufficient	ADJ
ftr-394	2731	46	to	to	PART
ftr-394	2731	47	support	support	VERB
ftr-394	2731	48	the	the	DET
ftr-394	2731	49	conclusion	conclusion	NOUN
ftr-394	2731	50	that	that	SCONJ
ftr-394	2731	51	communications	communication	NOUN
ftr-394	2731	52	...	...	PUNCT
ftr-394	2731	53	were	be	AUX
ftr-394	2731	54	intended	intend	VERB
ftr-394	2731	55	to	to	PART
ftr-394	2731	56	facilitate	facilitate	VERB
ftr-394	2731	57	the	the	DET
ftr-394	2731	58	crime	crime	NOUN
ftr-394	2731	59	or	or	CCONJ
ftr-394	2731	60	fraud	fraud	NOUN
ftr-394	2731	61	.	.	PUNCT
ftr-394	2731	62	”	"	PUNCT
ftr-394	2732	1	846	846	NUM
ftr-394	2732	2	florida	florida	PROPN
ftr-394	2732	3	tax	tax	NOUN
ftr-394	2732	4	review	review	NOUN
ftr-394	2732	5	[	[	X
ftr-394	2732	6	vol	vol	NOUN
ftr-394	2732	7	.	.	PUNCT
ftr-394	2732	8	8	8	NUM
ftr-394	2732	9	:	:	SYM
ftr-394	2732	10	si	si	PROPN
ftr-394	2732	11	3	3	X
ftr-394	2732	12	.	.	PUNCT
ftr-394	2732	13	warm	warm	ADJ
ftr-394	2732	14	up	up	ADP
ftr-394	2732	15	the	the	DET
ftr-394	2732	16	photocopier	photocopier	NOUN
ftr-394	2732	17	for	for	ADP
ftr-394	2732	18	those	those	DET
ftr-394	2732	19	tax	tax	NOUN
ftr-394	2732	20	accrual	accrual	ADJ
ftr-394	2732	21	workpapers	workpaper	NOUN
ftr-394	2732	22	.	.	PUNCT
ftr-394	2733	1	announcement	announcement	NOUN
ftr-394	2733	2	2002	2002	NUM
ftr-394	2733	3	-	-	SYM
ftr-394	2733	4	63	63	NUM
ftr-394	2733	5	,	,	PUNCT
ftr-394	2733	6	2002	2002	NUM
ftr-394	2733	7	-	-	SYM
ftr-394	2733	8	27	27	NUM
ftr-394	2733	9	i.r.b	i.r.b	NOUN
ftr-394	2733	10	.	.	PUNCT
ftr-394	2734	1	72	72	NUM
ftr-394	2734	2	(	(	PUNCT
ftr-394	2734	3	7/8/02	7/8/02	NUM
ftr-394	2734	4	)	)	PUNCT
ftr-394	2734	5	.	.	PUNCT
ftr-394	2735	1	in	in	ADP
ftr-394	2735	2	auditing	auditing	NOUN
ftr-394	2735	3	returns	return	NOUN
ftr-394	2735	4	filed	file	VERB
ftr-394	2735	5	after	after	ADP
ftr-394	2735	6	7/1/02	7/1/02	PROPN
ftr-394	2735	7	that	that	PRON
ftr-394	2735	8	claim	claim	VERB
ftr-394	2735	9	any	any	DET
ftr-394	2735	10	tax	tax	NOUN
ftr-394	2735	11	benefits	benefit	NOUN
ftr-394	2735	12	from	from	ADP
ftr-394	2735	13	a	a	DET
ftr-394	2735	14	“	"	PUNCT
ftr-394	2735	15	listed	list	VERB
ftr-394	2735	16	transaction	transaction	NOUN
ftr-394	2735	17	,	,	PUNCT
ftr-394	2735	18	”	"	PUNCT
ftr-394	2735	19	see	see	VERB
ftr-394	2735	20	notice	notice	NOUN
ftr-394	2735	21	2001	2001	NUM
ftr-394	2735	22	-	-	SYM
ftr-394	2735	23	51	51	NUM
ftr-394	2735	24	,	,	PUNCT
ftr-394	2735	25	2001	2001	NUM
ftr-394	2735	26	-	-	SYM
ftr-394	2735	27	34	34	NUM
ftr-394	2735	28	i.r.b	i.r.b	NOUN
ftr-394	2735	29	.	.	PUNCT
ftr-394	2735	30	190	190	NUM
ftr-394	2735	31	,	,	PUNCT
ftr-394	2735	32	the	the	DET
ftr-394	2735	33	irs	irs	PROPN
ftr-394	2735	34	may	may	AUX
ftr-394	2735	35	request	request	VERB
ftr-394	2735	36	tax	tax	NOUN
ftr-394	2735	37	accrual	accrual	ADJ
ftr-394	2735	38	workpapers	workpaper	NOUN
ftr-394	2735	39	.	.	PUNCT
ftr-394	2736	1	listed	list	VERB
ftr-394	2736	2	transactions	transaction	NOUN
ftr-394	2736	3	will	will	AUX
ftr-394	2736	4	be	be	AUX
ftr-394	2736	5	determined	determine	VERB
ftr-394	2736	6	“	"	PUNCT
ftr-394	2736	7	at	at	ADP
ftr-394	2736	8	the	the	DET
ftr-394	2736	9	time	time	NOUN
ftr-394	2736	10	of	of	ADP
ftr-394	2736	11	the	the	DET
ftr-394	2736	12	request	request	NOUN
ftr-394	2736	13	.	.	PUNCT
ftr-394	2736	14	”	"	PUNCT
ftr-394	2737	1	neither	neither	CCONJ
ftr-394	2737	2	the	the	DET
ftr-394	2737	3	attorney	attorney	NOUN
ftr-394	2737	4	-	-	PUNCT
ftr-394	2737	5	client	client	NOUN
ftr-394	2737	6	privilege	privilege	NOUN
ftr-394	2737	7	nor	nor	CCONJ
ftr-394	2737	8	the	the	DET
ftr-394	2737	9	§	§	PROPN
ftr-394	2737	10	7525	7525	NUM
ftr-394	2737	11	tax	tax	NOUN
ftr-394	2737	12	practitioner	practitioner	NOUN
ftr-394	2737	13	privilege	privilege	NOUN
ftr-394	2737	14	protects	protect	VERB
ftr-394	2737	15	the	the	DET
ftr-394	2737	16	confidentiality	confidentiality	NOUN
ftr-394	2737	17	of	of	ADP
ftr-394	2737	18	the	the	DET
ftr-394	2737	19	workpapers	workpaper	NOUN
ftr-394	2737	20	.	.	PUNCT
ftr-394	2738	1	a.	a.	NOUN
ftr-394	2738	2	specific	specific	ADJ
ftr-394	2738	3	procedures	procedure	NOUN
ftr-394	2738	4	regarding	regard	VERB
ftr-394	2738	5	requests	request	NOUN
ftr-394	2738	6	for	for	ADP
ftr-394	2738	7	tax	tax	NOUN
ftr-394	2738	8	accrual	accrual	ADJ
ftr-394	2738	9	workpapers	workpaper	NOUN
ftr-394	2738	10	.	.	PUNCT
ftr-394	2739	1	chief	chief	ADJ
ftr-394	2739	2	counsel	counsel	NOUN
ftr-394	2739	3	notice	notice	VERB
ftr-394	2739	4	cc-2003	cc-2003	PROPN
ftr-394	2739	5	-	-	PUNCT
ftr-394	2739	6	012	012	NUM
ftr-394	2739	7	(	(	PUNCT
ftr-394	2739	8	4/9/03	4/9/03	NUM
ftr-394	2739	9	)	)	PUNCT
ftr-394	2739	10	.	.	PUNCT
ftr-394	2740	1	this	this	DET
ftr-394	2740	2	notice	notice	NOUN
ftr-394	2740	3	provides	provide	VERB
ftr-394	2740	4	procedures	procedure	NOUN
ftr-394	2740	5	to	to	PART
ftr-394	2740	6	be	be	AUX
ftr-394	2740	7	used	use	VERB
ftr-394	2740	8	regarding	regard	VERB
ftr-394	2740	9	requests	request	NOUN
ftr-394	2740	10	for	for	ADP
ftr-394	2740	11	tax	tax	NOUN
ftr-394	2740	12	accrual	accrual	ADJ
ftr-394	2740	13	and	and	CCONJ
ftr-394	2740	14	other	other	ADJ
ftr-394	2740	15	financial	financial	ADJ
ftr-394	2740	16	audit	audit	NOUN
ftr-394	2740	17	workpapers	workpaper	NOUN
ftr-394	2740	18	.	.	PUNCT
ftr-394	2741	1	b.	b.	PROPN
ftr-394	2742	1	the	the	DET
ftr-394	2742	2	definition	definition	NOUN
ftr-394	2742	3	of	of	ADP
ftr-394	2742	4	“	"	PUNCT
ftr-394	2742	5	tax	tax	NOUN
ftr-394	2742	6	accrual	accrual	ADJ
ftr-394	2742	7	workpapers	workpaper	NOUN
ftr-394	2742	8	”	"	PUNCT
ftr-394	2742	9	is	be	AUX
ftr-394	2742	10	clarified	clarify	VERB
ftr-394	2742	11	.	.	PUNCT
ftr-394	2743	1	chief	chief	ADJ
ftr-394	2743	2	counsel	counsel	NOUN
ftr-394	2743	3	notice	notice	NOUN
ftr-394	2743	4	cc-2004	cc-2004	NOUN
ftr-394	2743	5	-	-	PUNCT
ftr-394	2743	6	010	010	NUM
ftr-394	2743	7	(	(	PUNCT
ftr-394	2743	8	1/22/04	1/22/04	NUM
ftr-394	2743	9	)	)	PUNCT
ftr-394	2743	10	,	,	PUNCT
ftr-394	2743	11	supplementing	supplement	VERB
ftr-394	2743	12	cc-2003	cc-2003	NOUN
ftr-394	2743	13	-	-	PUNCT
ftr-394	2743	14	012	012	NUM
ftr-394	2743	15	.	.	PUNCT
ftr-394	2744	1	the	the	DET
ftr-394	2744	2	general	general	ADJ
ftr-394	2744	3	definition	definition	NOUN
ftr-394	2744	4	is	be	AUX
ftr-394	2744	5	as	as	SCONJ
ftr-394	2744	6	follows	follow	VERB
ftr-394	2744	7	:	:	PUNCT
ftr-394	2744	8	tax	tax	NOUN
ftr-394	2744	9	accrual	accrual	ADJ
ftr-394	2744	10	workpapers	workpaper	NOUN
ftr-394	2744	11	are	be	AUX
ftr-394	2744	12	those	those	DET
ftr-394	2744	13	audit	audit	NOUN
ftr-394	2744	14	workpapers	workpaper	NOUN
ftr-394	2744	15	,	,	PUNCT
ftr-394	2744	16	whether	whether	SCONJ
ftr-394	2744	17	prepared	prepare	VERB
ftr-394	2744	18	by	by	ADP
ftr-394	2744	19	the	the	DET
ftr-394	2744	20	taxpayer	taxpayer	NOUN
ftr-394	2744	21	or	or	CCONJ
ftr-394	2744	22	by	by	ADP
ftr-394	2744	23	an	an	DET
ftr-394	2744	24	independent	independent	ADJ
ftr-394	2744	25	accountant	accountant	NOUN
ftr-394	2744	26	,	,	PUNCT
ftr-394	2744	27	relating	relate	VERB
ftr-394	2744	28	to	to	ADP
ftr-394	2744	29	the	the	DET
ftr-394	2744	30	tax	tax	NOUN
ftr-394	2744	31	reserve	reserve	NOUN
ftr-394	2744	32	for	for	ADP
ftr-394	2744	33	current	current	ADJ
ftr-394	2744	34	,	,	PUNCT
ftr-394	2744	35	deferred	deferred	ADJ
ftr-394	2744	36	and	and	CCONJ
ftr-394	2744	37	potential	potential	ADJ
ftr-394	2744	38	or	or	CCONJ
ftr-394	2744	39	contingent	contingent	ADJ
ftr-394	2744	40	tax	tax	NOUN
ftr-394	2744	41	liabilities	liability	NOUN
ftr-394	2744	42	,	,	PUNCT
ftr-394	2744	43	however	however	ADV
ftr-394	2744	44	classified	classify	VERB
ftr-394	2744	45	or	or	CCONJ
ftr-394	2744	46	reported	report	VERB
ftr-394	2744	47	on	on	ADP
ftr-394	2744	48	audited	audit	VERB
ftr-394	2744	49	financial	financial	ADJ
ftr-394	2744	50	statements	statement	NOUN
ftr-394	2744	51	,	,	PUNCT
ftr-394	2744	52	and	and	CCONJ
ftr-394	2744	53	to	to	ADP
ftr-394	2744	54	footnotes	footnote	NOUN
ftr-394	2744	55	disclosing	disclose	VERB
ftr-394	2744	56	those	those	DET
ftr-394	2744	57	tax	tax	NOUN
ftr-394	2744	58	liabilities	liability	NOUN
ftr-394	2744	59	on	on	ADP
ftr-394	2744	60	audited	audit	VERB
ftr-394	2744	61	financial	financial	ADJ
ftr-394	2744	62	statements	statement	NOUN
ftr-394	2744	63	.	.	PUNCT
ftr-394	2745	1	they	they	PRON
ftr-394	2745	2	reflect	reflect	VERB
ftr-394	2745	3	an	an	DET
ftr-394	2745	4	estimate	estimate	NOUN
ftr-394	2745	5	of	of	ADP
ftr-394	2745	6	a	a	DET
ftr-394	2745	7	company	company	NOUN
ftr-394	2745	8	’s	’s	PART
ftr-394	2745	9	tax	tax	NOUN
ftr-394	2745	10	liabilities	liability	NOUN
ftr-394	2745	11	and	and	CCONJ
ftr-394	2745	12	may	may	AUX
ftr-394	2745	13	also	also	ADV
ftr-394	2745	14	be	be	AUX
ftr-394	2745	15	referred	refer	VERB
ftr-394	2745	16	to	to	ADP
ftr-394	2745	17	as	as	ADP
ftr-394	2745	18	the	the	DET
ftr-394	2745	19	tax	tax	NOUN
ftr-394	2745	20	pool	pool	NOUN
ftr-394	2745	21	analysis	analysis	NOUN
ftr-394	2745	22	,	,	PUNCT
ftr-394	2745	23	tax	tax	NOUN
ftr-394	2745	24	liability	liability	NOUN
ftr-394	2745	25	contingency	contingency	NOUN
ftr-394	2745	26	analysis	analysis	NOUN
ftr-394	2745	27	,	,	PUNCT
ftr-394	2745	28	tax	tax	NOUN
ftr-394	2745	29	cushion	cushion	NOUN
ftr-394	2745	30	analysis	analysis	NOUN
ftr-394	2745	31	,	,	PUNCT
ftr-394	2745	32	or	or	CCONJ
ftr-394	2745	33	tax	tax	NOUN
ftr-394	2745	34	contingency	contingency	NOUN
ftr-394	2745	35	reserve	reserve	NOUN
ftr-394	2745	36	analysis	analysis	NOUN
ftr-394	2745	37	.	.	PUNCT
ftr-394	2746	1	•	•	NUM
ftr-394	2746	2	documents	document	NOUN
ftr-394	2746	3	created	create	VERB
ftr-394	2746	4	prior	prior	ADV
ftr-394	2746	5	to	to	ADP
ftr-394	2746	6	or	or	CCONJ
ftr-394	2746	7	outside	outside	ADP
ftr-394	2746	8	of	of	ADP
ftr-394	2746	9	the	the	DET
ftr-394	2746	10	consideration	consideration	NOUN
ftr-394	2746	11	of	of	ADP
ftr-394	2746	12	whether	whether	SCONJ
ftr-394	2746	13	reserves	reserve	NOUN
ftr-394	2746	14	should	should	AUX
ftr-394	2746	15	be	be	AUX
ftr-394	2746	16	created	create	VERB
ftr-394	2746	17	are	be	AUX
ftr-394	2746	18	not	not	PART
ftr-394	2746	19	within	within	ADP
ftr-394	2746	20	the	the	DET
ftr-394	2746	21	definition	definition	NOUN
ftr-394	2746	22	of	of	ADP
ftr-394	2746	23	tax	tax	NOUN
ftr-394	2746	24	accrual	accrual	ADJ
ftr-394	2746	25	workpapers	workpaper	NOUN
ftr-394	2746	26	nor	nor	CCONJ
ftr-394	2746	27	are	be	AUX
ftr-394	2746	28	workpapers	workpaper	NOUN
ftr-394	2746	29	reconciling	reconciling	NOUN
ftr-394	2746	30	book	book	NOUN
ftr-394	2746	31	and	and	CCONJ
ftr-394	2746	32	tax	tax	NOUN
ftr-394	2746	33	income	income	NOUN
ftr-394	2746	34	,	,	PUNCT
ftr-394	2746	35	but	but	CCONJ
ftr-394	2746	36	they	they	PRON
ftr-394	2746	37	both	both	PRON
ftr-394	2746	38	“	"	PUNCT
ftr-394	2746	39	likely	likely	ADV
ftr-394	2746	40	fall	fall	VERB
ftr-394	2746	41	within	within	ADP
ftr-394	2746	42	the	the	DET
ftr-394	2746	43	scope	scope	NOUN
ftr-394	2746	44	of	of	ADP
ftr-394	2746	45	the	the	DET
ftr-394	2746	46	general	general	PROPN
ftr-394	2746	47	idrs	idrs	PROPN
ftr-394	2746	48	issued	issue	VERB
ftr-394	2746	49	at	at	ADP
ftr-394	2746	50	the	the	DET
ftr-394	2746	51	beginning	beginning	NOUN
ftr-394	2746	52	of	of	ADP
ftr-394	2746	53	an	an	DET
ftr-394	2746	54	examination	examination	NOUN
ftr-394	2746	55	and	and	CCONJ
ftr-394	2746	56	should	should	AUX
ftr-394	2746	57	be	be	AUX
ftr-394	2746	58	produced	produce	VERB
ftr-394	2746	59	…	…	PUNCT
ftr-394	2746	60	even	even	ADV
ftr-394	2746	61	though	though	SCONJ
ftr-394	2746	62	no	no	DET
ftr-394	2746	63	request	request	NOUN
ftr-394	2746	64	for	for	ADP
ftr-394	2746	65	the	the	DET
ftr-394	2746	66	tax	tax	NOUN
ftr-394	2746	67	accrual	accrual	ADJ
ftr-394	2746	68	workpapers	workpaper	NOUN
ftr-394	2746	69	has	have	AUX
ftr-394	2746	70	been	be	AUX
ftr-394	2746	71	made	make	VERB
ftr-394	2746	72	.	.	PUNCT
ftr-394	2746	73	”	"	PUNCT
ftr-394	2747	1	c.	c.	NOUN
ftr-394	2747	2	the	the	DET
ftr-394	2747	3	government	government	NOUN
ftr-394	2747	4	seeks	seek	VERB
ftr-394	2747	5	summons	summon	NOUN
ftr-394	2747	6	enforcement	enforcement	NOUN
ftr-394	2747	7	for	for	ADP
ftr-394	2747	8	textron	textron	NOUN
ftr-394	2747	9	’s	’s	PART
ftr-394	2747	10	tax	tax	NOUN
ftr-394	2747	11	accrual	accrual	ADJ
ftr-394	2747	12	workpapers	workpaper	NOUN
ftr-394	2747	13	.	.	PUNCT
ftr-394	2748	1	united	united	PROPN
ftr-394	2748	2	states	states	PROPN
ftr-394	2748	3	v.	v.	ADP
ftr-394	2748	4	textron	textron	PROPN
ftr-394	2748	5	,	,	PUNCT
ftr-394	2748	6	inc	inc	PROPN
ftr-394	2748	7	.	.	PROPN
ftr-394	2748	8	,	,	PUNCT
ftr-394	2748	9	2006	2006	NUM
ftr-394	2748	10	tnt	tnt	PROPN
ftr-394	2748	11	84	84	NUM
ftr-394	2748	12	-	-	SYM
ftr-394	2748	13	19	19	NUM
ftr-394	2748	14	(	(	PUNCT
ftr-394	2748	15	d.	d.	PROPN
ftr-394	2748	16	r.i	r.i	PROPN
ftr-394	2748	17	.	.	PROPN
ftr-394	2748	18	4/28/06	4/28/06	PROPN
ftr-394	2748	19	)	)	PUNCT
ftr-394	2748	20	.	.	PUNCT
ftr-394	2749	1	in	in	ADP
ftr-394	2749	2	its	its	PRON
ftr-394	2749	3	supporting	support	VERB
ftr-394	2749	4	brief	brief	NOUN
ftr-394	2749	5	,	,	PUNCT
ftr-394	2749	6	2006	2006	NUM
ftr-394	2749	7	tnt	tnt	PROPN
ftr-394	2749	8	84	84	NUM
ftr-394	2749	9	-	-	SYM
ftr-394	2749	10	4	4	NUM
ftr-394	2749	11	,	,	PUNCT
ftr-394	2749	12	the	the	DET
ftr-394	2749	13	government	government	NOUN
ftr-394	2749	14	argued	argue	VERB
ftr-394	2749	15	that	that	SCONJ
ftr-394	2749	16	all	all	DET
ftr-394	2749	17	tax	tax	NOUN
ftr-394	2749	18	accrual	accrual	ADJ
ftr-394	2749	19	workpapers	workpaper	NOUN
ftr-394	2749	20	should	should	AUX
ftr-394	2749	21	be	be	AUX
ftr-394	2749	22	disclosed	disclose	VERB
ftr-394	2749	23	because	because	SCONJ
ftr-394	2749	24	textron	textron	PROPN
ftr-394	2749	25	engaged	engage	VERB
ftr-394	2749	26	in	in	ADP
ftr-394	2749	27	several	several	ADJ
ftr-394	2749	28	listed	list	VERB
ftr-394	2749	29	transactions	transaction	NOUN
ftr-394	2749	30	,	,	PUNCT
ftr-394	2749	31	specifically	specifically	ADV
ftr-394	2749	32	,	,	PUNCT
ftr-394	2749	33	six	six	NUM
ftr-394	2749	34	separate	separate	ADJ
ftr-394	2749	35	sale	sale	NOUN
ftr-394	2749	36	-	-	PUNCT
ftr-394	2749	37	in	in	NOUN
ftr-394	2749	38	,	,	PUNCT
ftr-394	2749	39	lease	lease	NOUN
ftr-394	2749	40	-	-	PUNCT
ftr-394	2749	41	out	out	NOUN
ftr-394	2749	42	(	(	PUNCT
ftr-394	2749	43	“	"	PUNCT
ftr-394	2749	44	silo	silo	NOUN
ftr-394	2749	45	”	"	PUNCT
ftr-394	2749	46	)	)	PUNCT
ftr-394	2749	47	transactions	transaction	NOUN
ftr-394	2749	48	in	in	ADP
ftr-394	2749	49	2001	2001	NUM
ftr-394	2749	50	,	,	PUNCT
ftr-394	2749	51	which	which	PRON
ftr-394	2749	52	were	be	AUX
ftr-394	2749	53	designated	designate	VERB
ftr-394	2749	54	as	as	ADP
ftr-394	2749	55	listed	list	VERB
ftr-394	2749	56	transactions	transaction	NOUN
ftr-394	2749	57	in	in	ADP
ftr-394	2749	58	notice	notice	NOUN
ftr-394	2749	59	2005	2005	NUM
ftr-394	2749	60	-	-	SYM
ftr-394	2749	61	13	13	NUM
ftr-394	2749	62	,	,	PUNCT
ftr-394	2749	63	2005	2005	NUM
ftr-394	2749	64	-	-	SYM
ftr-394	2749	65	9	9	NUM
ftr-394	2749	66	i.r.b	i.r.b	NOUN
ftr-394	2749	67	.	.	PUNCT
ftr-394	2750	1	630	630	NUM
ftr-394	2750	2	.	.	X
ftr-394	2750	3	2008	2008	NUM
ftr-394	2750	4	]	]	PUNCT
ftr-394	2751	1	recent	recent	ADJ
ftr-394	2751	2	developments	development	NOUN
ftr-394	2751	3	in	in	ADP
ftr-394	2751	4	federal	federal	ADJ
ftr-394	2751	5	income	income	NOUN
ftr-394	2751	6	taxation	taxation	NOUN
ftr-394	2751	7	847	847	NUM
ftr-394	2751	8	•	•	NUM
ftr-394	2751	9	united	united	PROPN
ftr-394	2751	10	states	states	PROPN
ftr-394	2751	11	v.	v.	PROPN
ftr-394	2751	12	arthur	arthur	PROPN
ftr-394	2751	13	young	young	PROPN
ftr-394	2751	14	&	&	CCONJ
ftr-394	2751	15	co.	co.	PROPN
ftr-394	2751	16	,	,	PUNCT
ftr-394	2751	17	465	465	NUM
ftr-394	2751	18	u.s	u.s	PROPN
ftr-394	2751	19	.	.	PROPN
ftr-394	2751	20	805	805	NUM
ftr-394	2751	21	(	(	PUNCT
ftr-394	2751	22	1984	1984	NUM
ftr-394	2751	23	)	)	PUNCT
ftr-394	2751	24	,	,	PUNCT
ftr-394	2751	25	which	which	PRON
ftr-394	2751	26	held	hold	VERB
ftr-394	2751	27	that	that	DET
ftr-394	2751	28	tax	tax	NOUN
ftr-394	2751	29	accrual	accrual	ADJ
ftr-394	2751	30	workpapers	workpaper	NOUN
ftr-394	2751	31	to	to	PART
ftr-394	2751	32	be	be	AUX
ftr-394	2751	33	available	available	ADJ
ftr-394	2751	34	to	to	ADP
ftr-394	2751	35	the	the	DET
ftr-394	2751	36	government	government	NOUN
ftr-394	2751	37	because	because	SCONJ
ftr-394	2751	38	they	they	PRON
ftr-394	2751	39	were	be	AUX
ftr-394	2751	40	relevant	relevant	ADJ
ftr-394	2751	41	to	to	ADP
ftr-394	2751	42	a	a	DET
ftr-394	2751	43	legitimate	legitimate	ADJ
ftr-394	2751	44	irs	irs	PROPN
ftr-394	2751	45	inquiry	inquiry	NOUN
ftr-394	2751	46	,	,	PUNCT
ftr-394	2751	47	is	be	AUX
ftr-394	2751	48	strongly	strongly	ADV
ftr-394	2751	49	supportive	supportive	ADJ
ftr-394	2751	50	of	of	ADP
ftr-394	2751	51	the	the	DET
ftr-394	2751	52	government	government	NOUN
ftr-394	2751	53	’s	’s	PART
ftr-394	2751	54	position	position	NOUN
ftr-394	2751	55	.	.	PUNCT
ftr-394	2752	1	taxpayer	taxpayer	NOUN
ftr-394	2752	2	may	may	AUX
ftr-394	2752	3	rely	rely	VERB
ftr-394	2752	4	upon	upon	SCONJ
ftr-394	2752	5	the	the	DET
ftr-394	2752	6	work	work	NOUN
ftr-394	2752	7	product	product	NOUN
ftr-394	2752	8	doctrine	doctrine	NOUN
ftr-394	2752	9	for	for	ADP
ftr-394	2752	10	protection	protection	NOUN
ftr-394	2752	11	because	because	SCONJ
ftr-394	2752	12	the	the	DET
ftr-394	2752	13	tax	tax	NOUN
ftr-394	2752	14	accrual	accrual	ADJ
ftr-394	2752	15	workpapers	workpaper	NOUN
ftr-394	2752	16	clearly	clearly	ADV
ftr-394	2752	17	are	be	AUX
ftr-394	2752	18	not	not	PART
ftr-394	2752	19	covered	cover	VERB
ftr-394	2752	20	by	by	ADP
ftr-394	2752	21	the	the	DET
ftr-394	2752	22	attorney	attorney	NOUN
ftr-394	2752	23	-	-	PUNCT
ftr-394	2752	24	client	client	NOUN
ftr-394	2752	25	privilege	privilege	NOUN
ftr-394	2752	26	.	.	PUNCT
ftr-394	2753	1	d.	d.	PROPN
ftr-394	2754	1	the	the	DET
ftr-394	2754	2	work	work	NOUN
ftr-394	2754	3	product	product	NOUN
ftr-394	2754	4	doctrine	doctrine	NOUN
ftr-394	2754	5	works	work	VERB
ftr-394	2754	6	in	in	ADP
ftr-394	2754	7	the	the	DET
ftr-394	2754	8	sixth	sixth	ADJ
ftr-394	2754	9	circuit	circuit	NOUN
ftr-394	2754	10	.	.	PUNCT
ftr-394	2755	1	united	united	PROPN
ftr-394	2755	2	states	states	PROPN
ftr-394	2755	3	v.	v.	ADP
ftr-394	2755	4	roxworthy	roxworthy	ADJ
ftr-394	2755	5	(	(	PUNCT
ftr-394	2755	6	yum	yum	PROPN
ftr-394	2755	7	!	!	PUNCT
ftr-394	2755	8	brands	brands	PROPN
ftr-394	2755	9	,	,	PUNCT
ftr-394	2755	10	inc	inc	PROPN
ftr-394	2755	11	.	.	PROPN
ftr-394	2755	12	)	)	PUNCT
ftr-394	2755	13	,	,	PUNCT
ftr-394	2755	14	457	457	NUM
ftr-394	2755	15	f.3d	f.3d	NUM
ftr-394	2755	16	590	590	NUM
ftr-394	2755	17	(	(	PUNCT
ftr-394	2755	18	6th	6th	ADJ
ftr-394	2755	19	cir	cir	NOUN
ftr-394	2755	20	.	.	PUNCT
ftr-394	2755	21	8/10/06	8/10/06	NUM
ftr-394	2755	22	)	)	PUNCT
ftr-394	2755	23	.	.	PUNCT
ftr-394	2756	1	in	in	ADP
ftr-394	2756	2	response	response	NOUN
ftr-394	2756	3	to	to	ADP
ftr-394	2756	4	an	an	DET
ftr-394	2756	5	irs	irs	PROPN
ftr-394	2756	6	informal	informal	ADJ
ftr-394	2756	7	document	document	NOUN
ftr-394	2756	8	request	request	NOUN
ftr-394	2756	9	,	,	PUNCT
ftr-394	2756	10	yum	yum	PROPN
ftr-394	2756	11	claimed	claim	VERB
ftr-394	2756	12	that	that	SCONJ
ftr-394	2756	13	seven	seven	NUM
ftr-394	2756	14	documents	document	NOUN
ftr-394	2756	15	were	be	AUX
ftr-394	2756	16	protected	protect	VERB
ftr-394	2756	17	by	by	ADP
ftr-394	2756	18	the	the	DET
ftr-394	2756	19	work	work	NOUN
ftr-394	2756	20	product	product	NOUN
ftr-394	2756	21	doctrine	doctrine	NOUN
ftr-394	2756	22	.	.	PUNCT
ftr-394	2757	1	it	it	PRON
ftr-394	2757	2	turned	turn	VERB
ftr-394	2757	3	over	over	ADP
ftr-394	2757	4	five	five	NUM
ftr-394	2757	5	of	of	ADP
ftr-394	2757	6	the	the	DET
ftr-394	2757	7	documents	document	NOUN
ftr-394	2757	8	under	under	ADP
ftr-394	2757	9	a	a	DET
ftr-394	2757	10	limitation	limitation	NOUN
ftr-394	2757	11	of	of	ADP
ftr-394	2757	12	waiver	waiver	NOUN
ftr-394	2757	13	agreement	agreement	NOUN
ftr-394	2757	14	but	but	CCONJ
ftr-394	2757	15	refused	refuse	VERB
ftr-394	2757	16	to	to	PART
ftr-394	2757	17	turn	turn	VERB
ftr-394	2757	18	over	over	ADP
ftr-394	2757	19	the	the	DET
ftr-394	2757	20	remaining	remain	VERB
ftr-394	2757	21	two	two	NUM
ftr-394	2757	22	documents	document	NOUN
ftr-394	2757	23	,	,	PUNCT
ftr-394	2757	24	which	which	PRON
ftr-394	2757	25	were	be	AUX
ftr-394	2757	26	memoranda	memoranda	NOUN
ftr-394	2757	27	both	both	PRON
ftr-394	2757	28	dated	date	VERB
ftr-394	2757	29	3/29/00	3/29/00	NUM
ftr-394	2757	30	prepared	prepare	VERB
ftr-394	2757	31	by	by	ADP
ftr-394	2757	32	kpmg	kpmg	PROPN
ftr-394	2757	33	that	that	PRON
ftr-394	2757	34	analyzed	analyze	VERB
ftr-394	2757	35	the	the	DET
ftr-394	2757	36	tax	tax	NOUN
ftr-394	2757	37	consequences	consequence	NOUN
ftr-394	2757	38	of	of	ADP
ftr-394	2757	39	stock	stock	NOUN
ftr-394	2757	40	transfers	transfer	NOUN
ftr-394	2757	41	made	make	VERB
ftr-394	2757	42	in	in	ADP
ftr-394	2757	43	connection	connection	NOUN
ftr-394	2757	44	with	with	ADP
ftr-394	2757	45	the	the	DET
ftr-394	2757	46	creation	creation	NOUN
ftr-394	2757	47	of	of	ADP
ftr-394	2757	48	a	a	DET
ftr-394	2757	49	captive	captive	ADJ
ftr-394	2757	50	insurance	insurance	NOUN
ftr-394	2757	51	company	company	NOUN
ftr-394	2757	52	,	,	PUNCT
ftr-394	2757	53	which	which	PRON
ftr-394	2757	54	involved	involve	VERB
ftr-394	2757	55	a	a	DET
ftr-394	2757	56	loss	loss	NOUN
ftr-394	2757	57	of	of	ADP
ftr-394	2757	58	$	$	SYM
ftr-394	2757	59	112	112	NUM
ftr-394	2757	60	million	million	NUM
ftr-394	2757	61	for	for	ADP
ftr-394	2757	62	tax	tax	NOUN
ftr-394	2757	63	purposes	purpose	NOUN
ftr-394	2757	64	,	,	PUNCT
ftr-394	2757	65	but	but	CCONJ
ftr-394	2757	66	not	not	PART
ftr-394	2757	67	book	book	NOUN
ftr-394	2757	68	purposes	purpose	NOUN
ftr-394	2757	69	.	.	PUNCT
ftr-394	2758	1	on	on	ADP
ftr-394	2758	2	summons	summon	NOUN
ftr-394	2758	3	enforcement	enforcement	NOUN
ftr-394	2758	4	(	(	PUNCT
ftr-394	2758	5	against	against	ADP
ftr-394	2758	6	yum	yum	PROPN
ftr-394	2758	7	’s	’s	PART
ftr-394	2758	8	vice	vice	NOUN
ftr-394	2758	9	president	president	NOUN
ftr-394	2758	10	,	,	PUNCT
ftr-394	2758	11	tax	tax	NOUN
ftr-394	2758	12	]	]	PUNCT
ftr-394	2758	13	the	the	DET
ftr-394	2758	14	magistrate	magistrate	NOUN
ftr-394	2758	15	and	and	CCONJ
ftr-394	2758	16	district	district	NOUN
ftr-394	2758	17	court	court	NOUN
ftr-394	2758	18	ordered	order	VERB
ftr-394	2758	19	the	the	DET
ftr-394	2758	20	documents	document	NOUN
ftr-394	2758	21	produced	produce	VERB
ftr-394	2758	22	,	,	PUNCT
ftr-394	2758	23	but	but	CCONJ
ftr-394	2758	24	the	the	DET
ftr-394	2758	25	sixth	sixth	ADJ
ftr-394	2758	26	circuit	circuit	NOUN
ftr-394	2758	27	(	(	PUNCT
ftr-394	2758	28	judge	judge	NOUN
ftr-394	2758	29	cole	cole	PROPN
ftr-394	2758	30	)	)	PUNCT
ftr-394	2758	31	held	hold	VERB
ftr-394	2758	32	that	that	SCONJ
ftr-394	2758	33	the	the	DET
ftr-394	2758	34	two	two	NUM
ftr-394	2758	35	memoranda	memorandum	NOUN
ftr-394	2758	36	were	be	AUX
ftr-394	2758	37	protected	protect	VERB
ftr-394	2758	38	work	work	NOUN
ftr-394	2758	39	product	product	NOUN
ftr-394	2758	40	because	because	SCONJ
ftr-394	2758	41	they	they	PRON
ftr-394	2758	42	were	be	AUX
ftr-394	2758	43	prepared	prepare	VERB
ftr-394	2758	44	in	in	ADP
ftr-394	2758	45	anticipation	anticipation	NOUN
ftr-394	2758	46	of	of	ADP
ftr-394	2758	47	litigation	litigation	NOUN
ftr-394	2758	48	and	and	CCONJ
ftr-394	2758	49	included	include	VERB
ftr-394	2758	50	“	"	PUNCT
ftr-394	2758	51	possible	possible	ADJ
ftr-394	2758	52	arguments	argument	NOUN
ftr-394	2758	53	that	that	SCONJ
ftr-394	2758	54	the	the	DET
ftr-394	2758	55	irs	irs	PROPN
ftr-394	2758	56	could	could	AUX
ftr-394	2758	57	mount	mount	VERB
ftr-394	2758	58	against	against	ADP
ftr-394	2758	59	yum	yum	PROPN
ftr-394	2758	60	’s	’s	PART
ftr-394	2758	61	chosen	choose	VERB
ftr-394	2758	62	tax	tax	NOUN
ftr-394	2758	63	treatment	treatment	NOUN
ftr-394	2758	64	of	of	ADP
ftr-394	2758	65	the	the	DET
ftr-394	2758	66	transactions	transaction	NOUN
ftr-394	2758	67	and	and	CCONJ
ftr-394	2758	68	possible	possible	ADJ
ftr-394	2758	69	counterarguments	counterargument	NOUN
ftr-394	2758	70	.	.	PUNCT
ftr-394	2758	71	”	"	PUNCT
ftr-394	2759	1	•	•	ADP
ftr-394	2759	2	the	the	DET
ftr-394	2759	3	court	court	NOUN
ftr-394	2759	4	stated	state	VERB
ftr-394	2759	5	:	:	PUNCT
ftr-394	2760	1	[	[	X
ftr-394	2760	2	i]n	i]n	X
ftr-394	2760	3	united	united	PROPN
ftr-394	2760	4	states	states	PROPN
ftr-394	2760	5	v.	v.	ADP
ftr-394	2760	6	adlman	adlman	NOUN
ftr-394	2760	7	,	,	PUNCT
ftr-394	2760	8	68	68	NUM
ftr-394	2760	9	f.3d	f.3d	NUM
ftr-394	2760	10	1495	1495	NUM
ftr-394	2760	11	,	,	PUNCT
ftr-394	2760	12	1496	1496	NUM
ftr-394	2760	13	(	(	PUNCT
ftr-394	2760	14	2d	2d	NUM
ftr-394	2760	15	cir	cir	NOUN
ftr-394	2760	16	.	.	PROPN
ftr-394	2760	17	1995	1995	NUM
ftr-394	2760	18	)	)	PUNCT
ftr-394	2760	19	(	(	PUNCT
ftr-394	2760	20	adlman	adlman	NOUN
ftr-394	2760	21	i	i	PROPN
ftr-394	2760	22	)	)	PUNCT
ftr-394	2760	23	,	,	PUNCT
ftr-394	2760	24	an	an	DET
ftr-394	2760	25	accounting	accounting	NOUN
ftr-394	2760	26	firm	firm	NOUN
ftr-394	2760	27	prepared	prepare	VERB
ftr-394	2760	28	documents	document	NOUN
ftr-394	2760	29	evaluating	evaluate	VERB
ftr-394	2760	30	the	the	DET
ftr-394	2760	31	tax	tax	NOUN
ftr-394	2760	32	consequences	consequence	NOUN
ftr-394	2760	33	and	and	CCONJ
ftr-394	2760	34	likely	likely	ADJ
ftr-394	2760	35	irs	irs	PROPN
ftr-394	2760	36	challenges	challenge	NOUN
ftr-394	2760	37	to	to	ADP
ftr-394	2760	38	a	a	DET
ftr-394	2760	39	company	company	NOUN
ftr-394	2760	40	’s	’s	PART
ftr-394	2760	41	proposed	propose	VERB
ftr-394	2760	42	reorganization	reorganization	NOUN
ftr-394	2760	43	in	in	ADP
ftr-394	2760	44	which	which	PRON
ftr-394	2760	45	the	the	DET
ftr-394	2760	46	company	company	NOUN
ftr-394	2760	47	would	would	AUX
ftr-394	2760	48	claim	claim	VERB
ftr-394	2760	49	a	a	DET
ftr-394	2760	50	capital	capital	NOUN
ftr-394	2760	51	loss	loss	NOUN
ftr-394	2760	52	of	of	ADP
ftr-394	2760	53	$	$	SYM
ftr-394	2760	54	290	290	NUM
ftr-394	2760	55	million	million	NUM
ftr-394	2760	56	.	.	PUNCT
ftr-394	2761	1	the	the	DET
ftr-394	2761	2	second	second	ADJ
ftr-394	2761	3	circuit	circuit	NOUN
ftr-394	2761	4	held	hold	VERB
ftr-394	2761	5	that	that	SCONJ
ftr-394	2761	6	the	the	DET
ftr-394	2761	7	district	district	NOUN
ftr-394	2761	8	court	court	NOUN
ftr-394	2761	9	erred	err	VERB
ftr-394	2761	10	in	in	ADP
ftr-394	2761	11	concluding	conclude	VERB
ftr-394	2761	12	that	that	SCONJ
ftr-394	2761	13	the	the	DET
ftr-394	2761	14	prospect	prospect	NOUN
ftr-394	2761	15	of	of	ADP
ftr-394	2761	16	litigation	litigation	NOUN
ftr-394	2761	17	was	be	AUX
ftr-394	2761	18	too	too	ADV
ftr-394	2761	19	remote	remote	ADJ
ftr-394	2761	20	for	for	ADP
ftr-394	2761	21	work	work	NOUN
ftr-394	2761	22	-	-	PUNCT
ftr-394	2761	23	product	product	NOUN
ftr-394	2761	24	privilege	privilege	NOUN
ftr-394	2761	25	to	to	PART
ftr-394	2761	26	apply	apply	VERB
ftr-394	2761	27	,	,	PUNCT
ftr-394	2761	28	observing	observe	VERB
ftr-394	2761	29	that	that	SCONJ
ftr-394	2761	30	“	"	PUNCT
ftr-394	2761	31	[	[	X
ftr-394	2761	32	i]n	i]n	ADJ
ftr-394	2761	33	many	many	ADJ
ftr-394	2761	34	instances	instance	NOUN
ftr-394	2761	35	,	,	PUNCT
ftr-394	2761	36	the	the	DET
ftr-394	2761	37	expected	expect	VERB
ftr-394	2761	38	litigation	litigation	NOUN
ftr-394	2761	39	is	be	AUX
ftr-394	2761	40	quite	quite	ADV
ftr-394	2761	41	concrete	concrete	ADJ
ftr-394	2761	42	,	,	PUNCT
ftr-394	2761	43	notwithstanding	notwithstanding	SCONJ
ftr-394	2761	44	that	that	SCONJ
ftr-394	2761	45	the	the	DET
ftr-394	2761	46	events	event	NOUN
ftr-394	2761	47	giving	give	VERB
ftr-394	2761	48	rise	rise	NOUN
ftr-394	2761	49	to	to	ADP
ftr-394	2761	50	it	it	PRON
ftr-394	2761	51	have	have	AUX
ftr-394	2761	52	not	not	PART
ftr-394	2761	53	yet	yet	ADV
ftr-394	2761	54	occurred	occur	VERB
ftr-394	2761	55	.	.	PUNCT
ftr-394	2761	56	”	"	PUNCT
ftr-394	2762	1	i	i	PRON
ftr-394	2762	2	d.	d.	PROPN
ftr-394	2762	3	at	at	ADP
ftr-394	2762	4	1501	1501	NUM
ftr-394	2762	5	.	.	PUNCT
ftr-394	2763	1	the	the	DET
ftr-394	2763	2	court	court	NOUN
ftr-394	2763	3	remanded	remand	VERB
ftr-394	2763	4	the	the	DET
ftr-394	2763	5	matter	matter	NOUN
ftr-394	2763	6	for	for	SCONJ
ftr-394	2763	7	the	the	DET
ftr-394	2763	8	district	district	NOUN
ftr-394	2763	9	court	court	NOUN
ftr-394	2763	10	to	to	PART
ftr-394	2763	11	apply	apply	VERB
ftr-394	2763	12	the	the	DET
ftr-394	2763	13	proper	proper	ADJ
ftr-394	2763	14	standard	standard	NOUN
ftr-394	2763	15	.	.	PUNCT
ftr-394	2764	1	•	•	NUM
ftr-394	2764	2	the	the	DET
ftr-394	2764	3	standard	standard	ADJ
ftr-394	2764	4	test	test	NOUN
ftr-394	2764	5	to	to	PART
ftr-394	2764	6	be	be	AUX
ftr-394	2764	7	used	use	VERB
ftr-394	2764	8	to	to	PART
ftr-394	2764	9	establish	establish	VERB
ftr-394	2764	10	whether	whether	SCONJ
ftr-394	2764	11	documents	document	NOUN
ftr-394	2764	12	were	be	AUX
ftr-394	2764	13	prepared	prepare	VERB
ftr-394	2764	14	“	"	PUNCT
ftr-394	2764	15	in	in	ADP
ftr-394	2764	16	anticipation	anticipation	NOUN
ftr-394	2764	17	of	of	ADP
ftr-394	2764	18	litigation	litigation	NOUN
ftr-394	2764	19	”	"	PUNCT
ftr-394	2764	20	is	be	AUX
ftr-394	2764	21	the	the	DET
ftr-394	2764	22	question	question	NOUN
ftr-394	2764	23	of	of	ADP
ftr-394	2764	24	whether	whether	SCONJ
ftr-394	2764	25	the	the	DET
ftr-394	2764	26	“	"	PUNCT
ftr-394	2764	27	documents	document	NOUN
ftr-394	2764	28	can	can	AUX
ftr-394	2764	29	be	be	AUX
ftr-394	2764	30	said	say	VERB
ftr-394	2764	31	to	to	PART
ftr-394	2764	32	have	have	AUX
ftr-394	2764	33	been	be	AUX
ftr-394	2764	34	created	create	VERB
ftr-394	2764	35	because	because	SCONJ
ftr-394	2764	36	of	of	ADP
ftr-394	2764	37	the	the	DET
ftr-394	2764	38	prospect	prospect	NOUN
ftr-394	2764	39	of	of	ADP
ftr-394	2764	40	litigation	litigation	NOUN
ftr-394	2764	41	”	"	PUNCT
ftr-394	2764	42	(	(	PUNCT
ftr-394	2764	43	the	the	PRON
ftr-394	2764	44	“	"	PUNCT
ftr-394	2764	45	because	because	SCONJ
ftr-394	2764	46	of	of	ADP
ftr-394	2764	47	”	"	PUNCT
ftr-394	2764	48	test	test	NOUN
ftr-394	2764	49	)	)	PUNCT
ftr-394	2764	50	–	–	PUNCT
ftr-394	2764	51	as	as	SCONJ
ftr-394	2764	52	opposed	oppose	VERB
ftr-394	2764	53	to	to	ADP
ftr-394	2764	54	whether	whether	SCONJ
ftr-394	2764	55	they	they	PRON
ftr-394	2764	56	would	would	AUX
ftr-394	2764	57	have	have	AUX
ftr-394	2764	58	been	be	AUX
ftr-394	2764	59	prepared	prepare	VERB
ftr-394	2764	60	in	in	ADP
ftr-394	2764	61	substantially	substantially	ADV
ftr-394	2764	62	the	the	DET
ftr-394	2764	63	same	same	ADJ
ftr-394	2764	64	form	form	NOUN
ftr-394	2764	65	in	in	ADP
ftr-394	2764	66	the	the	DET
ftr-394	2764	67	absence	absence	NOUN
ftr-394	2764	68	of	of	ADP
ftr-394	2764	69	prospective	prospective	ADJ
ftr-394	2764	70	litigation	litigation	NOUN
ftr-394	2764	71	.	.	PUNCT
ftr-394	2765	1	in	in	ADP
ftr-394	2765	2	applying	apply	VERB
ftr-394	2765	3	the	the	DET
ftr-394	2765	4	test	test	NOUN
ftr-394	2765	5	,	,	PUNCT
ftr-394	2765	6	the	the	DET
ftr-394	2765	7	court	court	NOUN
ftr-394	2765	8	is	be	AUX
ftr-394	2765	9	to	to	PART
ftr-394	2765	10	ask	ask	VERB
ftr-394	2765	11	:	:	PUNCT
ftr-394	2765	12	“	"	PUNCT
ftr-394	2765	13	(	(	PUNCT
ftr-394	2765	14	1	1	X
ftr-394	2765	15	)	)	PUNCT
ftr-394	2765	16	whether	whether	SCONJ
ftr-394	2765	17	a	a	DET
ftr-394	2765	18	848	848	NUM
ftr-394	2765	19	florida	florida	PROPN
ftr-394	2765	20	tax	tax	NOUN
ftr-394	2765	21	review	review	NOUN
ftr-394	2765	22	[	[	X
ftr-394	2765	23	vol	vol	NOUN
ftr-394	2765	24	.	.	PUNCT
ftr-394	2765	25	8	8	NUM
ftr-394	2765	26	:	:	PUNCT
ftr-394	2765	27	si	si	NOUN
ftr-394	2765	28	document	document	NOUN
ftr-394	2765	29	was	be	AUX
ftr-394	2765	30	created	create	VERB
ftr-394	2765	31	because	because	SCONJ
ftr-394	2765	32	of	of	ADP
ftr-394	2765	33	a	a	DET
ftr-394	2765	34	party	party	NOUN
ftr-394	2765	35	’s	’s	PART
ftr-394	2765	36	subjective	subjective	ADJ
ftr-394	2765	37	anticipation	anticipation	NOUN
ftr-394	2765	38	of	of	ADP
ftr-394	2765	39	litigation	litigation	NOUN
ftr-394	2765	40	,	,	PUNCT
ftr-394	2765	41	as	as	SCONJ
ftr-394	2765	42	contrasted	contrast	VERB
ftr-394	2765	43	with	with	ADP
ftr-394	2765	44	an	an	DET
ftr-394	2765	45	ordinary	ordinary	ADJ
ftr-394	2765	46	business	business	NOUN
ftr-394	2765	47	purpose	purpose	NOUN
ftr-394	2765	48	,	,	PUNCT
ftr-394	2765	49	and	and	CCONJ
ftr-394	2765	50	(	(	PUNCT
ftr-394	2765	51	2	2	X
ftr-394	2765	52	)	)	PUNCT
ftr-394	2765	53	whether	whether	SCONJ
ftr-394	2765	54	that	that	DET
ftr-394	2765	55	subjective	subjective	ADJ
ftr-394	2765	56	anticipation	anticipation	NOUN
ftr-394	2765	57	of	of	ADP
ftr-394	2765	58	litigation	litigation	NOUN
ftr-394	2765	59	was	be	AUX
ftr-394	2765	60	objectively	objectively	ADV
ftr-394	2765	61	reasonable	reasonable	ADJ
ftr-394	2765	62	.	.	PUNCT
ftr-394	2765	63	”	"	PUNCT
ftr-394	2766	1	•	•	ADP
ftr-394	2766	2	the	the	DET
ftr-394	2766	3	court	court	NOUN
ftr-394	2766	4	noted	note	VERB
ftr-394	2766	5	that	that	SCONJ
ftr-394	2766	6	the	the	DET
ftr-394	2766	7	reason	reason	NOUN
ftr-394	2766	8	for	for	ADP
ftr-394	2766	9	the	the	DET
ftr-394	2766	10	requesting	request	VERB
ftr-394	2766	11	party	party	NOUN
ftr-394	2766	12	to	to	PART
ftr-394	2766	13	seek	seek	VERB
ftr-394	2766	14	such	such	ADJ
ftr-394	2766	15	documents	document	NOUN
ftr-394	2766	16	is	be	AUX
ftr-394	2766	17	usually	usually	ADV
ftr-394	2766	18	to	to	PART
ftr-394	2766	19	see	see	VERB
ftr-394	2766	20	the	the	DET
ftr-394	2766	21	“	"	PUNCT
ftr-394	2766	22	[	[	X
ftr-394	2766	23	tax	tax	NOUN
ftr-394	2766	24	professionals	professional	NOUN
ftr-394	2766	25	’	'	PUNCT
ftr-394	2766	26	]	]	PUNCT
ftr-394	2766	27	assessment	assessment	NOUN
ftr-394	2766	28	of	of	ADP
ftr-394	2766	29	the	the	DET
ftr-394	2766	30	[	[	X
ftr-394	2766	31	transaction	transaction	NOUN
ftr-394	2766	32	’s	’s	X
ftr-394	2766	33	]	]	PUNCT
ftr-394	2766	34	legal	legal	ADJ
ftr-394	2766	35	vulnerabilities	vulnerability	NOUN
ftr-394	2766	36	in	in	ADP
ftr-394	2766	37	order	order	NOUN
ftr-394	2766	38	to	to	PART
ftr-394	2766	39	make	make	VERB
ftr-394	2766	40	sure	sure	ADJ
ftr-394	2766	41	it	it	PRON
ftr-394	2766	42	does	do	AUX
ftr-394	2766	43	not	not	PART
ftr-394	2766	44	miss	miss	VERB
ftr-394	2766	45	anything	anything	PRON
ftr-394	2766	46	in	in	ADP
ftr-394	2766	47	crafting	craft	VERB
ftr-394	2766	48	its	its	PRON
ftr-394	2766	49	legal	legal	ADJ
ftr-394	2766	50	case	case	NOUN
ftr-394	2766	51	,	,	PUNCT
ftr-394	2766	52	”	"	PUNCT
ftr-394	2766	53	which	which	PRON
ftr-394	2766	54	it	it	PRON
ftr-394	2766	55	noted	note	VERB
ftr-394	2766	56	was	be	AUX
ftr-394	2766	57	precisely	precisely	ADV
ftr-394	2766	58	the	the	DET
ftr-394	2766	59	type	type	NOUN
ftr-394	2766	60	of	of	ADP
ftr-394	2766	61	discovery	discovery	NOUN
ftr-394	2766	62	protected	protect	VERB
ftr-394	2766	63	by	by	ADP
ftr-394	2766	64	the	the	DET
ftr-394	2766	65	work	work	NOUN
ftr-394	2766	66	product	product	NOUN
ftr-394	2766	67	doctrine	doctrine	NOUN
ftr-394	2766	68	.	.	PUNCT
ftr-394	2767	1	•	•	NOUN
ftr-394	2767	2	the	the	DET
ftr-394	2767	3	court	court	NOUN
ftr-394	2767	4	rejected	reject	VERB
ftr-394	2767	5	the	the	DET
ftr-394	2767	6	irs	irs	PROPN
ftr-394	2767	7	argument	argument	NOUN
ftr-394	2767	8	that	that	SCONJ
ftr-394	2767	9	the	the	DET
ftr-394	2767	10	memoranda	memoranda	NOUN
ftr-394	2767	11	were	be	AUX
ftr-394	2767	12	not	not	PART
ftr-394	2767	13	prepared	prepare	VERB
ftr-394	2767	14	in	in	ADP
ftr-394	2767	15	anticipation	anticipation	NOUN
ftr-394	2767	16	of	of	ADP
ftr-394	2767	17	litigation	litigation	NOUN
ftr-394	2767	18	,	,	PUNCT
ftr-394	2767	19	but	but	CCONJ
ftr-394	2767	20	“	"	PUNCT
ftr-394	2767	21	were	be	AUX
ftr-394	2767	22	more	more	ADV
ftr-394	2767	23	likely	likely	ADV
ftr-394	2767	24	prepared	prepared	ADJ
ftr-394	2767	25	to	to	PART
ftr-394	2767	26	assist	assist	VERB
ftr-394	2767	27	yum	yum	PROPN
ftr-394	2767	28	in	in	ADP
ftr-394	2767	29	the	the	DET
ftr-394	2767	30	preparation	preparation	NOUN
ftr-394	2767	31	of	of	ADP
ftr-394	2767	32	its	its	PRON
ftr-394	2767	33	taxes	taxis	NOUN
ftr-394	2767	34	and	and	CCONJ
ftr-394	2767	35	the	the	DET
ftr-394	2767	36	avoidance	avoidance	NOUN
ftr-394	2767	37	of	of	ADP
ftr-394	2767	38	understatement	understatement	NOUN
ftr-394	2767	39	penalties	penalty	NOUN
ftr-394	2767	40	if	if	SCONJ
ftr-394	2767	41	the	the	DET
ftr-394	2767	42	irs	irs	PROPN
ftr-394	2767	43	disagreed	disagree	VERB
ftr-394	2767	44	with	with	ADP
ftr-394	2767	45	yum	yum	PROPN
ftr-394	2767	46	’s	’s	PART
ftr-394	2767	47	tax	tax	NOUN
ftr-394	2767	48	treatment	treatment	NOUN
ftr-394	2767	49	.	.	PUNCT
ftr-394	2767	50	.	.	PUNCT
ftr-394	2767	51	.	.	PUNCT
ftr-394	2768	1	.	.	PUNCT
ftr-394	2768	2	”	"	PUNCT
ftr-394	2769	1	•	•	ADP
ftr-394	2769	2	the	the	DET
ftr-394	2769	3	court	court	NOUN
ftr-394	2769	4	finally	finally	ADV
ftr-394	2769	5	held	hold	VERB
ftr-394	2769	6	that	that	SCONJ
ftr-394	2769	7	the	the	DET
ftr-394	2769	8	fact	fact	NOUN
ftr-394	2769	9	that	that	SCONJ
ftr-394	2769	10	the	the	DET
ftr-394	2769	11	memoranda	memoranda	NOUN
ftr-394	2769	12	bore	bear	VERB
ftr-394	2769	13	an	an	DET
ftr-394	2769	14	attorney	attorney	NOUN
ftr-394	2769	15	-	-	PUNCT
ftr-394	2769	16	client	client	NOUN
ftr-394	2769	17	privilege	privilege	NOUN
ftr-394	2769	18	designation	designation	NOUN
ftr-394	2769	19	,	,	PUNCT
ftr-394	2769	20	not	not	PART
ftr-394	2769	21	a	a	DET
ftr-394	2769	22	work	work	NOUN
ftr-394	2769	23	product	product	NOUN
ftr-394	2769	24	designation	designation	NOUN
ftr-394	2769	25	,	,	PUNCT
ftr-394	2769	26	should	should	AUX
ftr-394	2769	27	not	not	PART
ftr-394	2769	28	alone	alone	ADV
ftr-394	2769	29	settle	settle	VERB
ftr-394	2769	30	the	the	DET
ftr-394	2769	31	inquiry	inquiry	NOUN
ftr-394	2769	32	as	as	ADP
ftr-394	2769	33	to	to	ADP
ftr-394	2769	34	whether	whether	SCONJ
ftr-394	2769	35	they	they	PRON
ftr-394	2769	36	were	be	AUX
ftr-394	2769	37	prepared	prepare	VERB
ftr-394	2769	38	in	in	ADP
ftr-394	2769	39	anticipation	anticipation	NOUN
ftr-394	2769	40	of	of	ADP
ftr-394	2769	41	litigation	litigation	NOUN
ftr-394	2769	42	.	.	PUNCT
ftr-394	2770	1	(	(	PUNCT
ftr-394	2770	2	1	1	X
ftr-394	2770	3	)	)	PUNCT
ftr-394	2770	4	aod	aod	PROPN
ftr-394	2770	5	2007	2007	NUM
ftr-394	2770	6	-	-	SYM
ftr-394	2770	7	04	04	NUM
ftr-394	2770	8	(	(	PUNCT
ftr-394	2770	9	10/1/07	10/1/07	NUM
ftr-394	2770	10	)	)	PUNCT
ftr-394	2770	11	.	.	PUNCT
ftr-394	2771	1	the	the	DET
ftr-394	2771	2	irs	irs	PROPN
ftr-394	2771	3	announced	announce	VERB
ftr-394	2771	4	its	its	PRON
ftr-394	2771	5	nonacquiescence	nonacquiescence	NOUN
ftr-394	2771	6	in	in	ADP
ftr-394	2771	7	united	united	PROPN
ftr-394	2771	8	states	states	PROPN
ftr-394	2771	9	v.	v.	ADP
ftr-394	2771	10	roxworthy	roxworthy	ADJ
ftr-394	2771	11	,	,	PUNCT
ftr-394	2771	12	457	457	NUM
ftr-394	2771	13	f.3d	f.3d	NUM
ftr-394	2771	14	590	590	NUM
ftr-394	2771	15	(	(	PUNCT
ftr-394	2771	16	6th	6th	ADJ
ftr-394	2771	17	cir	cir	NOUN
ftr-394	2771	18	.	.	PUNCT
ftr-394	2771	19	2006	2006	NUM
ftr-394	2771	20	)	)	PUNCT
ftr-394	2771	21	.	.	PUNCT
ftr-394	2772	1	the	the	DET
ftr-394	2772	2	irs	irs	PROPN
ftr-394	2772	3	took	take	VERB
ftr-394	2772	4	the	the	DET
ftr-394	2772	5	position	position	NOUN
ftr-394	2772	6	that	that	SCONJ
ftr-394	2772	7	a	a	DET
ftr-394	2772	8	document	document	NOUN
ftr-394	2772	9	prepared	prepare	VERB
ftr-394	2772	10	in	in	ADP
ftr-394	2772	11	anticipation	anticipation	NOUN
ftr-394	2772	12	of	of	ADP
ftr-394	2772	13	its	its	PRON
ftr-394	2772	14	annual	annual	ADJ
ftr-394	2772	15	audit	audit	NOUN
ftr-394	2772	16	by	by	ADP
ftr-394	2772	17	a	a	DET
ftr-394	2772	18	cpa	cpa	NOUN
ftr-394	2772	19	firm	firm	NOUN
ftr-394	2772	20	is	be	AUX
ftr-394	2772	21	not	not	PART
ftr-394	2772	22	“	"	PUNCT
ftr-394	2772	23	prepared	prepare	VERB
ftr-394	2772	24	in	in	ADP
ftr-394	2772	25	anticipation	anticipation	NOUN
ftr-394	2772	26	of	of	ADP
ftr-394	2772	27	litigation	litigation	NOUN
ftr-394	2772	28	,	,	PUNCT
ftr-394	2772	29	”	"	PUNCT
ftr-394	2772	30	and	and	CCONJ
ftr-394	2772	31	that	that	SCONJ
ftr-394	2772	32	,	,	PUNCT
ftr-394	2772	33	a	a	DET
ftr-394	2772	34	fortiorari	fortiorari	NOUN
ftr-394	2772	35	,	,	PUNCT
ftr-394	2772	36	tax	tax	NOUN
ftr-394	2772	37	opinion	opinion	NOUN
ftr-394	2772	38	letters	letter	NOUN
ftr-394	2772	39	prepared	prepare	VERB
ftr-394	2772	40	by	by	ADP
ftr-394	2772	41	kpmg	kpmg	PROPN
ftr-394	2772	42	to	to	PART
ftr-394	2772	43	provide	provide	VERB
ftr-394	2772	44	advice	advice	NOUN
ftr-394	2772	45	“	"	PUNCT
ftr-394	2772	46	with	with	ADP
ftr-394	2772	47	respect	respect	NOUN
ftr-394	2772	48	to	to	ADP
ftr-394	2772	49	the	the	DET
ftr-394	2772	50	tax	tax	NOUN
ftr-394	2772	51	implications	implication	NOUN
ftr-394	2772	52	of	of	ADP
ftr-394	2772	53	forming	form	VERB
ftr-394	2772	54	a	a	DET
ftr-394	2772	55	captive	captive	ADJ
ftr-394	2772	56	insurance	insurance	NOUN
ftr-394	2772	57	company	company	NOUN
ftr-394	2772	58	”	"	PUNCT
ftr-394	2772	59	prior	prior	ADV
ftr-394	2772	60	to	to	ADP
ftr-394	2772	61	the	the	DET
ftr-394	2772	62	formation	formation	NOUN
ftr-394	2772	63	of	of	ADP
ftr-394	2772	64	that	that	DET
ftr-394	2772	65	company	company	NOUN
ftr-394	2772	66	and	and	CCONJ
ftr-394	2772	67	provided	provide	VERB
ftr-394	2772	68	by	by	ADP
ftr-394	2772	69	yum	yum	PROPN
ftr-394	2772	70	!	!	PUNCT
ftr-394	2772	71	brands	brand	NOUN
ftr-394	2772	72	to	to	ADP
ftr-394	2772	73	its	its	PRON
ftr-394	2772	74	cpa	cpa	NOUN
ftr-394	2772	75	during	during	ADP
ftr-394	2772	76	its	its	PRON
ftr-394	2772	77	annual	annual	ADJ
ftr-394	2772	78	audit	audit	NOUN
ftr-394	2772	79	were	be	AUX
ftr-394	2772	80	not	not	PART
ftr-394	2772	81	protected	protect	VERB
ftr-394	2772	82	by	by	ADP
ftr-394	2772	83	the	the	DET
ftr-394	2772	84	work	work	NOUN
ftr-394	2772	85	product	product	NOUN
ftr-394	2772	86	doctrine	doctrine	NOUN
ftr-394	2772	87	.	.	PUNCT
ftr-394	2773	1	the	the	DET
ftr-394	2773	2	irs	irs	PROPN
ftr-394	2773	3	further	far	ADV
ftr-394	2773	4	announced	announce	VERB
ftr-394	2773	5	that	that	SCONJ
ftr-394	2773	6	it	it	PRON
ftr-394	2773	7	will	will	AUX
ftr-394	2773	8	challenge	challenge	VERB
ftr-394	2773	9	“	"	PUNCT
ftr-394	2773	10	unjustified	unjustified	ADJ
ftr-394	2773	11	assertions	assertion	NOUN
ftr-394	2773	12	of	of	ADP
ftr-394	2773	13	the	the	DET
ftr-394	2773	14	work	work	NOUN
ftr-394	2773	15	product	product	NOUN
ftr-394	2773	16	doctrine	doctrine	NOUN
ftr-394	2773	17	(	(	PUNCT
ftr-394	2773	18	and	and	CCONJ
ftr-394	2773	19	other	other	ADJ
ftr-394	2773	20	privileges	privilege	NOUN
ftr-394	2773	21	)	)	PUNCT
ftr-394	2773	22	in	in	ADP
ftr-394	2773	23	all	all	DET
ftr-394	2773	24	appropriate	appropriate	ADJ
ftr-394	2773	25	cases	case	NOUN
ftr-394	2773	26	,	,	PUNCT
ftr-394	2773	27	including	include	VERB
ftr-394	2773	28	those	those	PRON
ftr-394	2773	29	that	that	PRON
ftr-394	2773	30	would	would	AUX
ftr-394	2773	31	be	be	AUX
ftr-394	2773	32	appealable	appealable	ADJ
ftr-394	2773	33	to	to	ADP
ftr-394	2773	34	the	the	DET
ftr-394	2773	35	sixth	sixth	ADJ
ftr-394	2773	36	circuit	circuit	NOUN
ftr-394	2773	37	.	.	PUNCT
ftr-394	2773	38	”	"	PUNCT
ftr-394	2774	1	e.	e.	PROPN
ftr-394	2774	2	district	district	PROPN
ftr-394	2774	3	court	court	PROPN
ftr-394	2774	4	finds	find	VERB
ftr-394	2774	5	tax	tax	NOUN
ftr-394	2774	6	accrual	accrual	ADJ
ftr-394	2774	7	workpapers	workpaper	NOUN
ftr-394	2774	8	protected	protect	VERB
ftr-394	2774	9	by	by	ADP
ftr-394	2774	10	the	the	DET
ftr-394	2774	11	“	"	PUNCT
ftr-394	2774	12	work	work	NOUN
ftr-394	2774	13	product	product	NOUN
ftr-394	2774	14	privilege	privilege	NOUN
ftr-394	2774	15	”	"	PUNCT
ftr-394	2774	16	and	and	CCONJ
ftr-394	2774	17	denies	deny	VERB
ftr-394	2774	18	the	the	DET
ftr-394	2774	19	irs	irs	PROPN
ftr-394	2774	20	petition	petition	NOUN
ftr-394	2774	21	for	for	ADP
ftr-394	2774	22	summons	summon	NOUN
ftr-394	2774	23	enforcement	enforcement	NOUN
ftr-394	2774	24	.	.	PUNCT
ftr-394	2775	1	united	united	PROPN
ftr-394	2775	2	states	states	PROPN
ftr-394	2775	3	v.	v.	PROPN
ftr-394	2775	4	textron	textron	PROPN
ftr-394	2775	5	inc	inc	PROPN
ftr-394	2775	6	.	.	PROPN
ftr-394	2775	7	,	,	PUNCT
ftr-394	2775	8	507	507	NUM
ftr-394	2775	9	f.	f.	PROPN
ftr-394	2775	10	supp	supp	PROPN
ftr-394	2775	11	.	.	PUNCT
ftr-394	2776	1	2d	2d	NOUN
ftr-394	2776	2	138	138	NUM
ftr-394	2776	3	(	(	PUNCT
ftr-394	2776	4	d.	d.	PROPN
ftr-394	2776	5	r.i	r.i	PROPN
ftr-394	2776	6	.	.	PROPN
ftr-394	2776	7	8/28/07	8/28/07	NUM
ftr-394	2776	8	)	)	PUNCT
ftr-394	2776	9	.	.	PUNCT
ftr-394	2777	1	textron	textron	PROPN
ftr-394	2777	2	engaged	engage	VERB
ftr-394	2777	3	in	in	ADP
ftr-394	2777	4	six	six	NUM
ftr-394	2777	5	silo	silo	NOUN
ftr-394	2777	6	transactions	transaction	NOUN
ftr-394	2777	7	in	in	ADP
ftr-394	2777	8	2001	2001	NUM
ftr-394	2777	9	before	before	SCONJ
ftr-394	2777	10	these	these	PRON
ftr-394	2777	11	became	become	VERB
ftr-394	2777	12	listed	list	VERB
ftr-394	2777	13	transactions	transaction	NOUN
ftr-394	2777	14	in	in	ADP
ftr-394	2777	15	2005	2005	NUM
ftr-394	2777	16	.	.	PUNCT
ftr-394	2778	1	under	under	ADP
ftr-394	2778	2	irs	irs	PROPN
ftr-394	2778	3	procedures	procedure	NOUN
ftr-394	2778	4	,	,	PUNCT
ftr-394	2778	5	engaging	engage	VERB
ftr-394	2778	6	in	in	ADP
ftr-394	2778	7	more	more	ADJ
ftr-394	2778	8	than	than	ADP
ftr-394	2778	9	one	one	NUM
ftr-394	2778	10	listed	list	VERB
ftr-394	2778	11	transaction	transaction	NOUN
ftr-394	2778	12	means	mean	VERB
ftr-394	2778	13	that	that	SCONJ
ftr-394	2778	14	the	the	DET
ftr-394	2778	15	irs	irs	PROPN
ftr-394	2778	16	will	will	AUX
ftr-394	2778	17	request	request	VERB
ftr-394	2778	18	the	the	DET
ftr-394	2778	19	entire	entire	ADJ
ftr-394	2778	20	tax	tax	NOUN
ftr-394	2778	21	accrual	accrual	ADJ
ftr-394	2778	22	workpapers	workpaper	NOUN
ftr-394	2778	23	file	file	NOUN
ftr-394	2778	24	.	.	PUNCT
ftr-394	2779	1	textron	textron	PROPN
ftr-394	2779	2	produced	produce	VERB
ftr-394	2779	3	documents	document	NOUN
ftr-394	2779	4	with	with	ADP
ftr-394	2779	5	respect	respect	NOUN
ftr-394	2779	6	to	to	ADP
ftr-394	2779	7	the	the	DET
ftr-394	2779	8	silo	silo	NOUN
ftr-394	2779	9	transactions	transaction	NOUN
ftr-394	2779	10	but	but	CCONJ
ftr-394	2779	11	refused	refuse	VERB
ftr-394	2779	12	to	to	PART
ftr-394	2779	13	turn	turn	VERB
ftr-394	2779	14	over	over	ADP
ftr-394	2779	15	its	its	PRON
ftr-394	2779	16	entire	entire	ADJ
ftr-394	2779	17	workpaper	workpaper	NOUN
ftr-394	2779	18	file	file	NOUN
ftr-394	2779	19	.	.	PUNCT
ftr-394	2780	1	judge	judge	PROPN
ftr-394	2780	2	torres	torres	PROPN
ftr-394	2780	3	held	hold	VERB
ftr-394	2780	4	that	that	SCONJ
ftr-394	2780	5	the	the	DET
ftr-394	2780	6	tax	tax	NOUN
ftr-394	2780	7	accrual	accrual	ADJ
ftr-394	2780	8	workpapers	workpaper	NOUN
ftr-394	2780	9	were	be	AUX
ftr-394	2780	10	prepared	prepare	VERB
ftr-394	2780	11	“	"	PUNCT
ftr-394	2780	12	because	because	SCONJ
ftr-394	2780	13	of	of	ADP
ftr-394	2780	14	”	"	PUNCT
ftr-394	2780	15	anticipated	anticipate	VERB
ftr-394	2780	16	litigation	litigation	NOUN
ftr-394	2780	17	with	with	ADP
ftr-394	2780	18	the	the	DET
ftr-394	2780	19	irs	irs	PROPN
ftr-394	2780	20	.	.	PUNCT
ftr-394	2781	1	he	he	PRON
ftr-394	2781	2	refused	refuse	VERB
ftr-394	2781	3	to	to	PART
ftr-394	2781	4	follow	follow	VERB
ftr-394	2781	5	contrary	contrary	ADJ
ftr-394	2781	6	authority	authority	NOUN
ftr-394	2781	7	from	from	ADP
ftr-394	2781	8	the	the	DET
ftr-394	2781	9	fifth	fifth	ADJ
ftr-394	2781	10	circuit	circuit	NOUN
ftr-394	2781	11	in	in	ADP
ftr-394	2781	12	united	united	PROPN
ftr-394	2781	13	states	states	PROPN
ftr-394	2781	14	v.	v.	ADP
ftr-394	2781	15	the	the	DET
ftr-394	2781	16	el	el	PROPN
ftr-394	2781	17	paso	paso	PROPN
ftr-394	2781	18	company	company	NOUN
ftr-394	2781	19	,	,	PUNCT
ftr-394	2781	20	682	682	NUM
ftr-394	2781	21	f.2d	f.2d	NOUN
ftr-394	2781	22	530	530	NUM
ftr-394	2781	23	(	(	PUNCT
ftr-394	2781	24	1982	1982	NUM
ftr-394	2781	25	)	)	PUNCT
ftr-394	2781	26	,	,	PUNCT
ftr-394	2781	27	which	which	PRON
ftr-394	2781	28	used	use	VERB
ftr-394	2781	29	the	the	DET
ftr-394	2781	30	more	more	ADV
ftr-394	2781	31	stringent	stringent	ADJ
ftr-394	2781	32	primary	primary	ADJ
ftr-394	2781	33	2008	2008	NUM
ftr-394	2781	34	]	]	PUNCT
ftr-394	2781	35	recent	recent	ADJ
ftr-394	2781	36	developments	development	NOUN
ftr-394	2781	37	in	in	ADP
ftr-394	2781	38	federal	federal	ADJ
ftr-394	2781	39	income	income	NOUN
ftr-394	2781	40	taxation	taxation	NOUN
ftr-394	2781	41	849	849	NUM
ftr-394	2781	42	purpose	purpose	NOUN
ftr-394	2781	43	test	test	NOUN
ftr-394	2781	44	for	for	ADP
ftr-394	2781	45	determining	determine	VERB
ftr-394	2781	46	whether	whether	SCONJ
ftr-394	2781	47	documents	document	NOUN
ftr-394	2781	48	are	be	AUX
ftr-394	2781	49	prepared	prepare	VERB
ftr-394	2781	50	“	"	PUNCT
ftr-394	2781	51	in	in	ADP
ftr-394	2781	52	anticipation	anticipation	NOUN
ftr-394	2781	53	of	of	ADP
ftr-394	2781	54	litigation	litigation	NOUN
ftr-394	2781	55	.	.	PUNCT
ftr-394	2781	56	”	"	PUNCT
ftr-394	2782	1	he	he	PRON
ftr-394	2782	2	also	also	ADV
ftr-394	2782	3	held	hold	VERB
ftr-394	2782	4	that	that	SCONJ
ftr-394	2782	5	work	work	NOUN
ftr-394	2782	6	product	product	NOUN
ftr-394	2782	7	protection	protection	NOUN
ftr-394	2782	8	was	be	AUX
ftr-394	2782	9	not	not	PART
ftr-394	2782	10	lost	lose	VERB
ftr-394	2782	11	when	when	SCONJ
ftr-394	2782	12	the	the	DET
ftr-394	2782	13	tax	tax	NOUN
ftr-394	2782	14	accrual	accrual	ADJ
ftr-394	2782	15	workpapers	workpaper	NOUN
ftr-394	2782	16	were	be	AUX
ftr-394	2782	17	provided	provide	VERB
ftr-394	2782	18	to	to	ADP
ftr-394	2782	19	ernst	ernst	PROPN
ftr-394	2782	20	&	&	CCONJ
ftr-394	2782	21	young	young	PROPN
ftr-394	2782	22	for	for	ADP
ftr-394	2782	23	its	its	PRON
ftr-394	2782	24	audit	audit	NOUN
ftr-394	2782	25	of	of	ADP
ftr-394	2782	26	the	the	DET
ftr-394	2782	27	company	company	NOUN
ftr-394	2782	28	because	because	SCONJ
ftr-394	2782	29	the	the	DET
ftr-394	2782	30	aicpa	aicpa	PROPN
ftr-394	2782	31	code	code	NOUN
ftr-394	2782	32	§	§	PROPN
ftr-394	2782	33	301	301	NUM
ftr-394	2782	34	on	on	ADP
ftr-394	2782	35	confidential	confidential	ADJ
ftr-394	2782	36	client	client	NOUN
ftr-394	2782	37	information	information	NOUN
ftr-394	2782	38	made	make	VERB
ftr-394	2782	39	it	it	PRON
ftr-394	2782	40	very	very	ADV
ftr-394	2782	41	unlikely	unlikely	ADJ
ftr-394	2782	42	that	that	SCONJ
ftr-394	2782	43	the	the	DET
ftr-394	2782	44	accounting	accounting	NOUN
ftr-394	2782	45	firm	firm	NOUN
ftr-394	2782	46	would	would	AUX
ftr-394	2782	47	provide	provide	VERB
ftr-394	2782	48	them	they	PRON
ftr-394	2782	49	to	to	ADP
ftr-394	2782	50	the	the	DET
ftr-394	2782	51	irs	irs	PROPN
ftr-394	2782	52	.	.	PUNCT
ftr-394	2783	1	4	4	X
ftr-394	2783	2	.	.	X
ftr-394	2783	3	the	the	DET
ftr-394	2783	4	government	government	NOUN
ftr-394	2783	5	also	also	ADV
ftr-394	2783	6	has	have	VERB
ftr-394	2783	7	privileges	privilege	NOUN
ftr-394	2783	8	.	.	PUNCT
ftr-394	2784	1	deseret	deseret	PROPN
ftr-394	2784	2	management	management	PROPN
ftr-394	2784	3	corp	corp	PROPN
ftr-394	2784	4	.	.	PROPN
ftr-394	2785	1	v.	v.	PROPN
ftr-394	2785	2	united	united	PROPN
ftr-394	2785	3	states	states	PROPN
ftr-394	2785	4	,	,	PUNCT
ftr-394	2785	5	76	76	NUM
ftr-394	2785	6	fed	feed	VERB
ftr-394	2785	7	.	.	PUNCT
ftr-394	2786	1	cl	cl	NOUN
ftr-394	2786	2	.	.	PROPN
ftr-394	2787	1	88	88	NUM
ftr-394	2787	2	(	(	PUNCT
ftr-394	2787	3	3/29/07	3/29/07	NUM
ftr-394	2787	4	)	)	PUNCT
ftr-394	2787	5	.	.	PUNCT
ftr-394	2788	1	after	after	ADP
ftr-394	2788	2	the	the	DET
ftr-394	2788	3	court	court	NOUN
ftr-394	2788	4	’s	’s	X
ftr-394	2788	5	in	in	ADP
ftr-394	2788	6	camera	camera	NOUN
ftr-394	2788	7	review	review	NOUN
ftr-394	2788	8	,	,	PUNCT
ftr-394	2788	9	taxpayer	taxpayer	NOUN
ftr-394	2788	10	’s	’s	PART
ftr-394	2788	11	motion	motion	NOUN
ftr-394	2788	12	to	to	PART
ftr-394	2788	13	discover	discover	VERB
ftr-394	2788	14	certain	certain	ADJ
ftr-394	2788	15	documents	document	NOUN
ftr-394	2788	16	was	be	AUX
ftr-394	2788	17	denied	deny	VERB
ftr-394	2788	18	on	on	ADP
ftr-394	2788	19	the	the	DET
ftr-394	2788	20	basis	basis	NOUN
ftr-394	2788	21	of	of	ADP
ftr-394	2788	22	the	the	DET
ftr-394	2788	23	attorney	attorney	NOUN
ftr-394	2788	24	-	-	PUNCT
ftr-394	2788	25	client	client	NOUN
ftr-394	2788	26	privilege	privilege	NOUN
ftr-394	2788	27	applicable	applicable	ADJ
ftr-394	2788	28	to	to	ADP
ftr-394	2788	29	communication	communication	NOUN
ftr-394	2788	30	among	among	ADP
ftr-394	2788	31	justice	justice	PROPN
ftr-394	2788	32	department	department	NOUN
ftr-394	2788	33	lawyers	lawyer	NOUN
ftr-394	2788	34	,	,	PUNCT
ftr-394	2788	35	irs	irs	PROPN
ftr-394	2788	36	lawyers	lawyer	NOUN
ftr-394	2788	37	,	,	PUNCT
ftr-394	2788	38	and	and	CCONJ
ftr-394	2788	39	irs	irs	PROPN
ftr-394	2788	40	employees	employee	NOUN
ftr-394	2788	41	.	.	PUNCT
ftr-394	2789	1	also	also	ADV
ftr-394	2789	2	,	,	PUNCT
ftr-394	2789	3	documents	document	NOUN
ftr-394	2789	4	prepared	prepare	VERB
ftr-394	2789	5	in	in	ADP
ftr-394	2789	6	anticipation	anticipation	NOUN
ftr-394	2789	7	of	of	ADP
ftr-394	2789	8	litigation	litigation	NOUN
ftr-394	2789	9	were	be	AUX
ftr-394	2789	10	protected	protect	VERB
ftr-394	2789	11	from	from	ADP
ftr-394	2789	12	disclosure	disclosure	NOUN
ftr-394	2789	13	as	as	ADP
ftr-394	2789	14	work	work	NOUN
ftr-394	2789	15	product	product	NOUN
ftr-394	2789	16	.	.	PUNCT
ftr-394	2790	1	a.	a.	NOUN
ftr-394	2790	2	work	work	PROPN
ftr-394	2790	3	product	product	NOUN
ftr-394	2790	4	privilege	privilege	NOUN
ftr-394	2790	5	applies	apply	VERB
ftr-394	2790	6	to	to	ADP
ftr-394	2790	7	irs	irs	PROPN
ftr-394	2790	8	chief	chief	ADJ
ftr-394	2790	9	counsel	counsel	NOUN
ftr-394	2790	10	’s	’s	PART
ftr-394	2790	11	work	work	NOUN
ftr-394	2790	12	too	too	ADV
ftr-394	2790	13	!	!	PUNCT
ftr-394	2791	1	ratke	ratke	PROPN
ftr-394	2791	2	v.	v.	ADP
ftr-394	2791	3	commissioner	commissioner	NOUN
ftr-394	2791	4	,	,	PUNCT
ftr-394	2791	5	129	129	NUM
ftr-394	2791	6	t.c	t.c	PROPN
ftr-394	2791	7	.	.	PROPN
ftr-394	2791	8	45	45	NUM
ftr-394	2791	9	(	(	PUNCT
ftr-394	2791	10	9/05/07	9/05/07	NUM
ftr-394	2791	11	)	)	PUNCT
ftr-394	2791	12	.	.	PUNCT
ftr-394	2792	1	after	after	SCONJ
ftr-394	2792	2	the	the	DET
ftr-394	2792	3	taxpayer	taxpayer	NOUN
ftr-394	2792	4	substantially	substantially	ADV
ftr-394	2792	5	prevailed	prevail	VERB
ftr-394	2792	6	of	of	ADP
ftr-394	2792	7	the	the	DET
ftr-394	2792	8	merits	merit	NOUN
ftr-394	2792	9	of	of	ADP
ftr-394	2792	10	an	an	DET
ftr-394	2792	11	asserted	asserted	ADJ
ftr-394	2792	12	deficiency	deficiency	NOUN
ftr-394	2792	13	,	,	PUNCT
ftr-394	2792	14	the	the	DET
ftr-394	2792	15	taxpayer	taxpayer	NOUN
ftr-394	2792	16	sought	seek	VERB
ftr-394	2792	17	attorney	attorney	NOUN
ftr-394	2792	18	’s	’s	PART
ftr-394	2792	19	fees	fee	NOUN
ftr-394	2792	20	.	.	PUNCT
ftr-394	2793	1	in	in	ADP
ftr-394	2793	2	the	the	DET
ftr-394	2793	3	attorney	attorney	NOUN
ftr-394	2793	4	’s	’s	PART
ftr-394	2793	5	fees	fee	NOUN
ftr-394	2793	6	proceeding	proceeding	NOUN
ftr-394	2793	7	,	,	PUNCT
ftr-394	2793	8	the	the	DET
ftr-394	2793	9	taxpayer	taxpayer	NOUN
ftr-394	2793	10	sought	seek	VERB
ftr-394	2793	11	discovery	discovery	NOUN
ftr-394	2793	12	of	of	ADP
ftr-394	2793	13	a	a	DET
ftr-394	2793	14	memorandum	memorandum	NOUN
ftr-394	2793	15	sent	send	VERB
ftr-394	2793	16	by	by	ADP
ftr-394	2793	17	the	the	DET
ftr-394	2793	18	irs	irs	PROPN
ftr-394	2793	19	chief	chief	ADJ
ftr-394	2793	20	counsel	counsel	NOUN
ftr-394	2793	21	’s	’s	PART
ftr-394	2793	22	trial	trial	NOUN
ftr-394	2793	23	counsel	counsel	NOUN
ftr-394	2793	24	to	to	ADP
ftr-394	2793	25	the	the	DET
ftr-394	2793	26	national	national	ADJ
ftr-394	2793	27	office	office	NOUN
ftr-394	2793	28	at	at	ADP
ftr-394	2793	29	the	the	DET
ftr-394	2793	30	time	time	NOUN
ftr-394	2793	31	the	the	DET
ftr-394	2793	32	commissioner	commissioner	NOUN
ftr-394	2793	33	’s	’s	PART
ftr-394	2793	34	answer	answer	NOUN
ftr-394	2793	35	was	be	AUX
ftr-394	2793	36	filed	file	VERB
ftr-394	2793	37	in	in	ADP
ftr-394	2793	38	the	the	DET
ftr-394	2793	39	case	case	NOUN
ftr-394	2793	40	,	,	PUNCT
ftr-394	2793	41	and	and	CCONJ
ftr-394	2793	42	an	an	DET
ftr-394	2793	43	unredacted	unredacted	ADJ
ftr-394	2793	44	version	version	NOUN
ftr-394	2793	45	of	of	ADP
ftr-394	2793	46	the	the	DET
ftr-394	2793	47	responding	respond	VERB
ftr-394	2793	48	memorandum	memorandum	NOUN
ftr-394	2793	49	sent	send	VERB
ftr-394	2793	50	a	a	DET
ftr-394	2793	51	few	few	ADJ
ftr-394	2793	52	months	month	NOUN
ftr-394	2793	53	later	later	ADV
ftr-394	2793	54	by	by	ADP
ftr-394	2793	55	irs	irs	PROPN
ftr-394	2793	56	chief	chief	ADJ
ftr-394	2793	57	counsel	counsel	NOUN
ftr-394	2793	58	’s	’s	PART
ftr-394	2793	59	national	national	ADJ
ftr-394	2793	60	office	office	NOUN
ftr-394	2793	61	were	be	AUX
ftr-394	2793	62	protected	protect	VERB
ftr-394	2793	63	by	by	ADP
ftr-394	2793	64	the	the	DET
ftr-394	2793	65	work	work	NOUN
ftr-394	2793	66	product	product	NOUN
ftr-394	2793	67	doctrine	doctrine	NOUN
ftr-394	2793	68	from	from	ADP
ftr-394	2793	69	discovery	discovery	NOUN
ftr-394	2793	70	by	by	ADP
ftr-394	2793	71	taxpayer	taxpayer	PROPN
ftr-394	2793	72	’s	’s	PART
ftr-394	2793	73	counsel	counsel	NOUN
ftr-394	2793	74	.	.	PUNCT
ftr-394	2794	1	a	a	DET
ftr-394	2794	2	redacted	redact	VERB
ftr-394	2794	3	version	version	NOUN
ftr-394	2794	4	of	of	ADP
ftr-394	2794	5	the	the	DET
ftr-394	2794	6	latter	latter	ADJ
ftr-394	2794	7	memorandum	memorandum	NOUN
ftr-394	2794	8	,	,	PUNCT
ftr-394	2794	9	which	which	PRON
ftr-394	2794	10	contained	contain	VERB
ftr-394	2794	11	fact	fact	NOUN
ftr-394	2794	12	-	-	PUNCT
ftr-394	2794	13	based	base	VERB
ftr-394	2794	14	work	work	NOUN
ftr-394	2794	15	product	product	NOUN
ftr-394	2794	16	,	,	PUNCT
ftr-394	2794	17	but	but	CCONJ
ftr-394	2794	18	not	not	PART
ftr-394	2794	19	opinion	opinion	NOUN
ftr-394	2794	20	based	base	VERB
ftr-394	2794	21	work	work	NOUN
ftr-394	2794	22	product	product	NOUN
ftr-394	2794	23	,	,	PUNCT
ftr-394	2794	24	had	have	AUX
ftr-394	2794	25	been	be	AUX
ftr-394	2794	26	provided	provide	VERB
ftr-394	2794	27	to	to	ADP
ftr-394	2794	28	taxpayer	taxpayer	NOUN
ftr-394	2794	29	’s	’s	PART
ftr-394	2794	30	counsel	counsel	NOUN
ftr-394	2794	31	.	.	PUNCT
ftr-394	2795	1	the	the	DET
ftr-394	2795	2	tax	tax	NOUN
ftr-394	2795	3	court	court	NOUN
ftr-394	2795	4	(	(	PUNCT
ftr-394	2795	5	judge	judge	PROPN
ftr-394	2795	6	chabot	chabot	PROPN
ftr-394	2795	7	)	)	PUNCT
ftr-394	2795	8	held	hold	VERB
ftr-394	2795	9	that	that	SCONJ
ftr-394	2795	10	the	the	DET
ftr-394	2795	11	memoranda	memoranda	NOUN
ftr-394	2795	12	were	be	AUX
ftr-394	2795	13	protected	protect	VERB
ftr-394	2795	14	from	from	ADP
ftr-394	2795	15	discovery	discovery	NOUN
ftr-394	2795	16	under	under	ADP
ftr-394	2795	17	the	the	DET
ftr-394	2795	18	opinion	opinion	NOUN
ftr-394	2795	19	work	work	NOUN
ftr-394	2795	20	product	product	NOUN
ftr-394	2795	21	doctrine	doctrine	NOUN
ftr-394	2795	22	.	.	PUNCT
ftr-394	2796	1	the	the	DET
ftr-394	2796	2	irs	irs	PROPN
ftr-394	2796	3	’s	’s	PART
ftr-394	2796	4	reference	reference	NOUN
ftr-394	2796	5	,	,	PUNCT
ftr-394	2796	6	in	in	ADP
ftr-394	2796	7	its	its	PRON
ftr-394	2796	8	brief	brief	NOUN
ftr-394	2796	9	in	in	ADP
ftr-394	2796	10	opposition	opposition	NOUN
ftr-394	2796	11	to	to	ADP
ftr-394	2796	12	the	the	DET
ftr-394	2796	13	taxpayer	taxpayer	NOUN
ftr-394	2796	14	’s	’s	PART
ftr-394	2796	15	motion	motion	NOUN
ftr-394	2796	16	for	for	ADP
ftr-394	2796	17	attorney	attorney	NOUN
ftr-394	2796	18	’s	’s	PART
ftr-394	2796	19	fees	fee	NOUN
ftr-394	2796	20	,	,	PUNCT
ftr-394	2796	21	to	to	ADP
ftr-394	2796	22	a	a	DET
ftr-394	2796	23	pretrial	pretrial	ADJ
ftr-394	2796	24	exchange	exchange	NOUN
ftr-394	2796	25	of	of	ADP
ftr-394	2796	26	memoranda	memorandum	NOUN
ftr-394	2796	27	between	between	ADP
ftr-394	2796	28	the	the	DET
ftr-394	2796	29	irs	irs	PROPN
ftr-394	2796	30	trial	trial	NOUN
ftr-394	2796	31	counsel	counsel	NOUN
ftr-394	2796	32	and	and	CCONJ
ftr-394	2796	33	the	the	DET
ftr-394	2796	34	irs	irs	PROPN
ftr-394	2796	35	national	national	ADJ
ftr-394	2796	36	office	office	NOUN
ftr-394	2796	37	,	,	PUNCT
ftr-394	2796	38	did	do	AUX
ftr-394	2796	39	waive	waive	VERB
ftr-394	2796	40	the	the	DET
ftr-394	2796	41	work	work	NOUN
ftr-394	2796	42	product	product	NOUN
ftr-394	2796	43	privilege	privilege	NOUN
ftr-394	2796	44	,	,	PUNCT
ftr-394	2796	45	because	because	SCONJ
ftr-394	2796	46	the	the	DET
ftr-394	2796	47	reference	reference	NOUN
ftr-394	2796	48	in	in	ADP
ftr-394	2796	49	the	the	DET
ftr-394	2796	50	brief	brief	NOUN
ftr-394	2796	51	was	be	AUX
ftr-394	2796	52	in	in	ADP
ftr-394	2796	53	the	the	DET
ftr-394	2796	54	course	course	NOUN
ftr-394	2796	55	of	of	ADP
ftr-394	2796	56	reciting	recite	VERB
ftr-394	2796	57	the	the	DET
ftr-394	2796	58	sequence	sequence	NOUN
ftr-394	2796	59	of	of	ADP
ftr-394	2796	60	events	event	NOUN
ftr-394	2796	61	leading	lead	VERB
ftr-394	2796	62	to	to	ADP
ftr-394	2796	63	disclosure	disclosure	NOUN
ftr-394	2796	64	of	of	ADP
ftr-394	2796	65	redacted	redact	VERB
ftr-394	2796	66	versions	version	NOUN
ftr-394	2796	67	of	of	ADP
ftr-394	2796	68	memoranda	memorandum	NOUN
ftr-394	2796	69	,	,	PUNCT
ftr-394	2796	70	and	and	CCONJ
ftr-394	2796	71	was	be	AUX
ftr-394	2796	72	not	not	PART
ftr-394	2796	73	testimonial	testimonial	ADJ
ftr-394	2796	74	in	in	ADP
ftr-394	2796	75	nature	nature	NOUN
ftr-394	2796	76	,	,	PUNCT
ftr-394	2796	77	i.e.	i.e.	X
ftr-394	2796	78	it	it	PRON
ftr-394	2796	79	was	be	AUX
ftr-394	2796	80	not	not	PART
ftr-394	2796	81	intended	intend	VERB
ftr-394	2796	82	to	to	PART
ftr-394	2796	83	show	show	VERB
ftr-394	2796	84	that	that	SCONJ
ftr-394	2796	85	irs	irs	PROPN
ftr-394	2796	86	’s	’s	PART
ftr-394	2796	87	position	position	NOUN
ftr-394	2796	88	in	in	ADP
ftr-394	2796	89	case	case	NOUN
ftr-394	2796	90	was	be	AUX
ftr-394	2796	91	substantially	substantially	ADV
ftr-394	2796	92	justified	justify	VERB
ftr-394	2796	93	.	.	PUNCT
ftr-394	2797	1	neither	neither	PRON
ftr-394	2797	2	of	of	ADP
ftr-394	2797	3	the	the	DET
ftr-394	2797	4	memoranda	memoranda	NOUN
ftr-394	2797	5	,	,	PUNCT
ftr-394	2797	6	both	both	PRON
ftr-394	2797	7	of	of	ADP
ftr-394	2797	8	which	which	PRON
ftr-394	2797	9	were	be	AUX
ftr-394	2797	10	examined	examine	VERB
ftr-394	2797	11	in	in	ADP
ftr-394	2797	12	camera	camera	NOUN
ftr-394	2797	13	,	,	PUNCT
ftr-394	2797	14	contained	contain	VERB
ftr-394	2797	15	information	information	NOUN
ftr-394	2797	16	sufficiently	sufficiently	ADV
ftr-394	2797	17	important	important	ADJ
ftr-394	2797	18	to	to	PART
ftr-394	2797	19	outweigh	outweigh	VERB
ftr-394	2797	20	the	the	DET
ftr-394	2797	21	privacy	privacy	NOUN
ftr-394	2797	22	and	and	CCONJ
ftr-394	2797	23	other	other	ADJ
ftr-394	2797	24	concerns	concern	NOUN
ftr-394	2797	25	underlying	underlie	VERB
ftr-394	2797	26	the	the	DET
ftr-394	2797	27	work	work	NOUN
ftr-394	2797	28	product	product	NOUN
ftr-394	2797	29	doctrine	doctrine	NOUN
ftr-394	2797	30	.	.	PUNCT
ftr-394	2798	1	the	the	DET
ftr-394	2798	2	redacted	redact	VERB
ftr-394	2798	3	version	version	NOUN
ftr-394	2798	4	of	of	ADP
ftr-394	2798	5	the	the	DET
ftr-394	2798	6	response	response	NOUN
ftr-394	2798	7	memorandum	memorandum	NOUN
ftr-394	2798	8	and	and	CCONJ
ftr-394	2798	9	the	the	DET
ftr-394	2798	10	irs	irs	PROPN
ftr-394	2798	11	’s	’s	PART
ftr-394	2798	12	summary	summary	NOUN
ftr-394	2798	13	of	of	ADP
ftr-394	2798	14	the	the	DET
ftr-394	2798	15	unredacted	unredacted	ADJ
ftr-394	2798	16	version	version	NOUN
ftr-394	2798	17	,	,	PUNCT
ftr-394	2798	18	which	which	PRON
ftr-394	2798	19	was	be	AUX
ftr-394	2798	20	provided	provide	VERB
ftr-394	2798	21	to	to	ADP
ftr-394	2798	22	the	the	DET
ftr-394	2798	23	taxpayer	taxpayer	NOUN
ftr-394	2798	24	,	,	PUNCT
ftr-394	2798	25	together	together	ADV
ftr-394	2798	26	provided	provide	VERB
ftr-394	2798	27	a	a	DET
ftr-394	2798	28	fair	fair	ADJ
ftr-394	2798	29	representation	representation	NOUN
ftr-394	2798	30	of	of	ADP
ftr-394	2798	31	the	the	DET
ftr-394	2798	32	legal	legal	ADJ
ftr-394	2798	33	strategies	strategy	NOUN
ftr-394	2798	34	and	and	CCONJ
ftr-394	2798	35	opinions	opinion	NOUN
ftr-394	2798	36	in	in	ADP
ftr-394	2798	37	the	the	DET
ftr-394	2798	38	unredacted	unredacted	ADJ
ftr-394	2798	39	version	version	NOUN
ftr-394	2798	40	memorandum	memorandum	NOUN
ftr-394	2798	41	.	.	PUNCT
ftr-394	2799	1	because	because	SCONJ
ftr-394	2799	2	the	the	DET
ftr-394	2799	3	taxpayer	taxpayer	NOUN
ftr-394	2799	4	was	be	AUX
ftr-394	2799	5	given	give	VERB
ftr-394	2799	6	a	a	DET
ftr-394	2799	7	fair	fair	ADJ
ftr-394	2799	8	representation	representation	NOUN
ftr-394	2799	9	of	of	ADP
ftr-394	2799	10	the	the	DET
ftr-394	2799	11	unredacted	unredacted	ADJ
ftr-394	2799	12	legal	legal	ADJ
ftr-394	2799	13	strategies	strategy	NOUN
ftr-394	2799	14	and	and	CCONJ
ftr-394	2799	15	opinions	opinion	NOUN
ftr-394	2799	16	,	,	PUNCT
ftr-394	2799	17	and	and	CCONJ
ftr-394	2799	18	the	the	DET
ftr-394	2799	19	850	850	NUM
ftr-394	2799	20	florida	florida	PROPN
ftr-394	2799	21	tax	tax	NOUN
ftr-394	2799	22	review	review	NOUN
ftr-394	2799	23	[	[	X
ftr-394	2799	24	vol	vol	NOUN
ftr-394	2799	25	.	.	PUNCT
ftr-394	2799	26	8	8	NUM
ftr-394	2799	27	:	:	PUNCT
ftr-394	2799	28	si	si	PROPN
ftr-394	2799	29	redacted	redact	VERB
ftr-394	2799	30	portions	portion	NOUN
ftr-394	2799	31	would	would	AUX
ftr-394	2799	32	not	not	PART
ftr-394	2799	33	impact	impact	VERB
ftr-394	2799	34	the	the	DET
ftr-394	2799	35	outcome	outcome	NOUN
ftr-394	2799	36	of	of	ADP
ftr-394	2799	37	the	the	DET
ftr-394	2799	38	motion	motion	NOUN
ftr-394	2799	39	for	for	ADP
ftr-394	2799	40	attorney	attorney	NOUN
ftr-394	2799	41	’s	’s	PART
ftr-394	2799	42	fees	fee	NOUN
ftr-394	2799	43	,	,	PUNCT
ftr-394	2799	44	the	the	DET
ftr-394	2799	45	taxpayer	taxpayer	NOUN
ftr-394	2799	46	did	do	AUX
ftr-394	2799	47	not	not	PART
ftr-394	2799	48	have	have	VERB
ftr-394	2799	49	a	a	DET
ftr-394	2799	50	compelling	compelling	ADJ
ftr-394	2799	51	need	need	NOUN
ftr-394	2799	52	to	to	PART
ftr-394	2799	53	discover	discover	VERB
ftr-394	2799	54	the	the	DET
ftr-394	2799	55	opinion	opinion	NOUN
ftr-394	2799	56	work	work	NOUN
ftr-394	2799	57	product	product	NOUN
ftr-394	2799	58	.	.	PUNCT
ftr-394	2800	1	5	5	X
ftr-394	2800	2	.	.	X
ftr-394	2801	1	snider	snider	PROPN
ftr-394	2801	2	v.	v.	PROPN
ftr-394	2801	3	united	united	PROPN
ftr-394	2801	4	states	states	PROPN
ftr-394	2801	5	,	,	PUNCT
ftr-394	2801	6	468	468	NUM
ftr-394	2801	7	f.3d	f.3d	NUM
ftr-394	2801	8	500	500	NUM
ftr-394	2801	9	(	(	PUNCT
ftr-394	2801	10	8th	8th	ADJ
ftr-394	2801	11	cir	cir	NOUN
ftr-394	2801	12	.	.	PUNCT
ftr-394	2801	13	11/8/06	11/8/06	NUM
ftr-394	2801	14	)	)	PUNCT
ftr-394	2801	15	.	.	PUNCT
ftr-394	2802	1	the	the	DET
ftr-394	2802	2	court	court	NOUN
ftr-394	2802	3	held	hold	VERB
ftr-394	2802	4	that	that	SCONJ
ftr-394	2802	5	a	a	DET
ftr-394	2802	6	cid	cid	NOUN
ftr-394	2802	7	agent	agent	NOUN
ftr-394	2802	8	’s	’s	PART
ftr-394	2802	9	disclosures	disclosure	NOUN
ftr-394	2802	10	to	to	ADP
ftr-394	2802	11	third	third	ADJ
ftr-394	2802	12	-	-	PUNCT
ftr-394	2802	13	party	party	NOUN
ftr-394	2802	14	witnesses	witness	NOUN
ftr-394	2802	15	that	that	PRON
ftr-394	2802	16	included	include	VERB
ftr-394	2802	17	taxpayers	taxpayer	NOUN
ftr-394	2802	18	’	’	PART
ftr-394	2802	19	identities	identity	NOUN
ftr-394	2802	20	and	and	CCONJ
ftr-394	2802	21	a	a	DET
ftr-394	2802	22	statement	statement	NOUN
ftr-394	2802	23	that	that	SCONJ
ftr-394	2802	24	the	the	DET
ftr-394	2802	25	taxpayers	taxpayer	NOUN
ftr-394	2802	26	were	be	AUX
ftr-394	2802	27	the	the	DET
ftr-394	2802	28	subjects	subject	NOUN
ftr-394	2802	29	of	of	ADP
ftr-394	2802	30	grand	grand	ADJ
ftr-394	2802	31	jury	jury	NOUN
ftr-394	2802	32	investigation	investigation	NOUN
ftr-394	2802	33	,	,	PUNCT
ftr-394	2802	34	were	be	AUX
ftr-394	2802	35	unauthorized	unauthorized	ADJ
ftr-394	2802	36	disclosures	disclosure	NOUN
ftr-394	2802	37	under	under	ADP
ftr-394	2802	38	§	§	PROPN
ftr-394	2802	39	6103	6103	NUM
ftr-394	2802	40	,	,	PUNCT
ftr-394	2802	41	and	and	CCONJ
ftr-394	2802	42	that	that	SCONJ
ftr-394	2802	43	the	the	DET
ftr-394	2802	44	disclosures	disclosure	NOUN
ftr-394	2802	45	were	be	AUX
ftr-394	2802	46	neither	neither	CCONJ
ftr-394	2802	47	necessary	necessary	ADJ
ftr-394	2802	48	nor	nor	CCONJ
ftr-394	2802	49	the	the	DET
ftr-394	2802	50	result	result	NOUN
ftr-394	2802	51	of	of	ADP
ftr-394	2802	52	good	good	ADJ
ftr-394	2802	53	faith	faith	NOUN
ftr-394	2802	54	interpretation	interpretation	NOUN
ftr-394	2802	55	of	of	ADP
ftr-394	2802	56	§	§	PROPN
ftr-394	2802	57	6013	6013	NUM
ftr-394	2802	58	under	under	ADP
ftr-394	2802	59	§	§	PROPN
ftr-394	2802	60	7431	7431	NUM
ftr-394	2802	61	.	.	PUNCT
ftr-394	2803	1	each	each	DET
ftr-394	2803	2	disclosure	disclosure	NOUN
ftr-394	2803	3	of	of	ADP
ftr-394	2803	4	each	each	DET
ftr-394	2803	5	item	item	NOUN
ftr-394	2803	6	of	of	ADP
ftr-394	2803	7	information	information	NOUN
ftr-394	2803	8	to	to	ADP
ftr-394	2803	9	each	each	DET
ftr-394	2803	10	person	person	NOUN
ftr-394	2803	11	who	who	PRON
ftr-394	2803	12	heard	hear	VERB
ftr-394	2803	13	disclosure	disclosure	NOUN
ftr-394	2803	14	counted	count	VERB
ftr-394	2803	15	as	as	ADP
ftr-394	2803	16	an	an	DET
ftr-394	2803	17	“	"	PUNCT
ftr-394	2803	18	act	act	NOUN
ftr-394	2803	19	”	"	PUNCT
ftr-394	2803	20	in	in	ADP
ftr-394	2803	21	calculating	calculate	VERB
ftr-394	2803	22	the	the	DET
ftr-394	2803	23	$	$	SYM
ftr-394	2803	24	1,000	1,000	NUM
ftr-394	2803	25	per	per	ADP
ftr-394	2803	26	act	act	NOUN
ftr-394	2803	27	.	.	PUNCT
ftr-394	2804	1	a.	a.	PROPN
ftr-394	2804	2	aod	aod	PROPN
ftr-394	2804	3	2007	2007	NUM
ftr-394	2804	4	-	-	SYM
ftr-394	2804	5	03	03	NUM
ftr-394	2804	6	(	(	PUNCT
ftr-394	2804	7	7/23/07	7/23/07	PROPN
ftr-394	2804	8	)	)	PUNCT
ftr-394	2804	9	.	.	PUNCT
ftr-394	2805	1	the	the	DET
ftr-394	2805	2	irs	irs	PROPN
ftr-394	2805	3	has	have	AUX
ftr-394	2805	4	nonacquiesced	nonacquiesce	VERB
ftr-394	2805	5	in	in	ADP
ftr-394	2805	6	snider	snider	PROPN
ftr-394	2805	7	v.	v.	PROPN
ftr-394	2805	8	united	united	PROPN
ftr-394	2805	9	states	states	PROPN
ftr-394	2805	10	.	.	PUNCT
ftr-394	2806	1	the	the	DET
ftr-394	2806	2	irs	irs	PROPN
ftr-394	2806	3	considers	consider	VERB
ftr-394	2806	4	it	it	PRON
ftr-394	2806	5	necessary	necessary	ADJ
ftr-394	2806	6	to	to	PART
ftr-394	2806	7	disclose	disclose	VERB
ftr-394	2806	8	the	the	DET
ftr-394	2806	9	name	name	NOUN
ftr-394	2806	10	of	of	ADP
ftr-394	2806	11	the	the	DET
ftr-394	2806	12	taxpayer	taxpayer	NOUN
ftr-394	2806	13	being	be	AUX
ftr-394	2806	14	investigated	investigate	VERB
ftr-394	2806	15	to	to	PART
ftr-394	2806	16	efficiently	efficiently	ADV
ftr-394	2806	17	interview	interview	VERB
ftr-394	2806	18	third	third	ADJ
ftr-394	2806	19	-	-	PUNCT
ftr-394	2806	20	party	party	NOUN
ftr-394	2806	21	witnesses	witness	NOUN
ftr-394	2806	22	.	.	PUNCT
ftr-394	2807	1	the	the	DET
ftr-394	2807	2	irs	irs	PROPN
ftr-394	2807	3	will	will	AUX
ftr-394	2807	4	continue	continue	VERB
ftr-394	2807	5	to	to	PART
ftr-394	2807	6	litigate	litigate	VERB
ftr-394	2807	7	the	the	DET
ftr-394	2807	8	position	position	NOUN
ftr-394	2807	9	that	that	SCONJ
ftr-394	2807	10	neither	neither	CCONJ
ftr-394	2807	11	the	the	DET
ftr-394	2807	12	number	number	NOUN
ftr-394	2807	13	of	of	ADP
ftr-394	2807	14	return	return	NOUN
ftr-394	2807	15	items	item	NOUN
ftr-394	2807	16	nor	nor	CCONJ
ftr-394	2807	17	the	the	DET
ftr-394	2807	18	number	number	NOUN
ftr-394	2807	19	of	of	ADP
ftr-394	2807	20	people	people	NOUN
ftr-394	2807	21	witnessing	witness	VERB
ftr-394	2807	22	disclosure	disclosure	NOUN
ftr-394	2807	23	is	be	AUX
ftr-394	2807	24	a	a	DET
ftr-394	2807	25	“	"	PUNCT
ftr-394	2807	26	legally	legally	ADV
ftr-394	2807	27	significant	significant	ADJ
ftr-394	2807	28	factor	factor	NOUN
ftr-394	2807	29	.	.	PUNCT
ftr-394	2807	30	”	"	PUNCT
ftr-394	2808	1	6	6	NUM
ftr-394	2808	2	.	.	PUNCT
ftr-394	2808	3	tax	tax	NOUN
ftr-394	2808	4	analysts	analyst	NOUN
ftr-394	2808	5	continues	continue	VERB
ftr-394	2808	6	successfully	successfully	ADV
ftr-394	2808	7	to	to	PART
ftr-394	2808	8	be	be	AUX
ftr-394	2808	9	“	"	PUNCT
ftr-394	2808	10	respectfully	respectfully	ADV
ftr-394	2808	11	disagreeable	disagreeable	ADJ
ftr-394	2808	12	”	"	PUNCT
ftr-394	2808	13	with	with	ADP
ftr-394	2808	14	the	the	DET
ftr-394	2808	15	irs	irs	PROPN
ftr-394	2808	16	on	on	ADP
ftr-394	2808	17	disclosure	disclosure	NOUN
ftr-394	2808	18	issues	issue	NOUN
ftr-394	2808	19	.	.	PUNCT
ftr-394	2809	1	tax	tax	NOUN
ftr-394	2809	2	analysts	analyst	NOUN
ftr-394	2809	3	v.	v.	ADP
ftr-394	2809	4	internal	internal	ADJ
ftr-394	2809	5	revenue	revenue	NOUN
ftr-394	2809	6	service	service	NOUN
ftr-394	2809	7	,	,	PUNCT
ftr-394	2809	8	495	495	NUM
ftr-394	2809	9	f.3d	f.3d	NUM
ftr-394	2809	10	676	676	NUM
ftr-394	2809	11	(	(	PUNCT
ftr-394	2809	12	d.c	d.c	PROPN
ftr-394	2809	13	.	.	PROPN
ftr-394	2809	14	cir	cir	PROPN
ftr-394	2809	15	.	.	PUNCT
ftr-394	2810	1	7/24/07	7/24/07	NUM
ftr-394	2810	2	)	)	PUNCT
ftr-394	2810	3	.	.	PUNCT
ftr-394	2811	1	the	the	DET
ftr-394	2811	2	court	court	NOUN
ftr-394	2811	3	(	(	PUNCT
ftr-394	2811	4	judge	judge	PROPN
ftr-394	2811	5	henderson	henderson	PROPN
ftr-394	2811	6	)	)	PUNCT
ftr-394	2811	7	affirmed	affirm	VERB
ftr-394	2811	8	a	a	DET
ftr-394	2811	9	district	district	NOUN
ftr-394	2811	10	court	court	NOUN
ftr-394	2811	11	order	order	NOUN
ftr-394	2811	12	,	,	PUNCT
ftr-394	2811	13	416	416	NUM
ftr-394	2811	14	f.	f.	PROPN
ftr-394	2811	15	supp	supp	PROPN
ftr-394	2811	16	.	.	PUNCT
ftr-394	2812	1	2d	2d	NOUN
ftr-394	2812	2	119	119	NUM
ftr-394	2812	3	(	(	PUNCT
ftr-394	2812	4	d.	d.	PROPN
ftr-394	2812	5	d.c	d.c	PROPN
ftr-394	2812	6	.	.	PUNCT
ftr-394	2812	7	2/27/06	2/27/06	NUM
ftr-394	2812	8	)	)	PUNCT
ftr-394	2812	9	,	,	PUNCT
ftr-394	2812	10	granting	grant	VERB
ftr-394	2812	11	summary	summary	NOUN
ftr-394	2812	12	judgment	judgment	NOUN
ftr-394	2812	13	for	for	ADP
ftr-394	2812	14	tax	tax	NOUN
ftr-394	2812	15	analysts	analyst	NOUN
ftr-394	2812	16	in	in	ADP
ftr-394	2812	17	its	its	PRON
ftr-394	2812	18	suit	suit	NOUN
ftr-394	2812	19	under	under	ADP
ftr-394	2812	20	§	§	PROPN
ftr-394	2812	21	6110	6110	NUM
ftr-394	2812	22	seeking	seek	VERB
ftr-394	2812	23	disclosure	disclosure	NOUN
ftr-394	2812	24	of	of	ADP
ftr-394	2812	25	e	e	NOUN
ftr-394	2812	26	-	-	NOUN
ftr-394	2812	27	mails	mail	NOUN
ftr-394	2812	28	from	from	ADP
ftr-394	2812	29	lawyers	lawyer	NOUN
ftr-394	2812	30	in	in	ADP
ftr-394	2812	31	the	the	DET
ftr-394	2812	32	irs	irs	PROPN
ftr-394	2812	33	chief	chief	ADJ
ftr-394	2812	34	counsel	counsel	NOUN
ftr-394	2812	35	’s	’s	PART
ftr-394	2812	36	office	office	NOUN
ftr-394	2812	37	to	to	PART
ftr-394	2812	38	field	field	NOUN
ftr-394	2812	39	personnel	personnel	NOUN
ftr-394	2812	40	containing	contain	VERB
ftr-394	2812	41	legal	legal	ADJ
ftr-394	2812	42	advice	advice	NOUN
ftr-394	2812	43	.	.	PUNCT
ftr-394	2813	1	the	the	DET
ftr-394	2813	2	request	request	NOUN
ftr-394	2813	3	dealt	deal	VERB
ftr-394	2813	4	with	with	ADP
ftr-394	2813	5	“	"	PUNCT
ftr-394	2813	6	all	all	DET
ftr-394	2813	7	written	write	VERB
ftr-394	2813	8	legal	legal	ADJ
ftr-394	2813	9	advice	advice	NOUN
ftr-394	2813	10	documents	document	NOUN
ftr-394	2813	11	,	,	PUNCT
ftr-394	2813	12	whether	whether	SCONJ
ftr-394	2813	13	or	or	CCONJ
ftr-394	2813	14	not	not	PART
ftr-394	2813	15	styled	style	VERB
ftr-394	2813	16	cca	cca	NOUN
ftr-394	2813	17	,	,	PUNCT
ftr-394	2813	18	prepared	prepare	VERB
ftr-394	2813	19	by	by	ADP
ftr-394	2813	20	national	national	ADJ
ftr-394	2813	21	office	office	NOUN
ftr-394	2813	22	components	component	NOUN
ftr-394	2813	23	of	of	ADP
ftr-394	2813	24	occ	occ	PROPN
ftr-394	2813	25	for	for	ADP
ftr-394	2813	26	the	the	DET
ftr-394	2813	27	field	field	NOUN
ftr-394	2813	28	,	,	PUNCT
ftr-394	2813	29	and	and	CCONJ
ftr-394	2813	30	which	which	PRON
ftr-394	2813	31	have	have	AUX
ftr-394	2813	32	been	be	AUX
ftr-394	2813	33	withheld	withhold	VERB
ftr-394	2813	34	from	from	ADP
ftr-394	2813	35	public	public	ADJ
ftr-394	2813	36	disclosure	disclosure	NOUN
ftr-394	2813	37	on	on	ADP
ftr-394	2813	38	the	the	DET
ftr-394	2813	39	ground	ground	NOUN
ftr-394	2813	40	that	that	SCONJ
ftr-394	2813	41	such	such	ADJ
ftr-394	2813	42	written	write	VERB
ftr-394	2813	43	advice	advice	NOUN
ftr-394	2813	44	‘	'	PUNCT
ftr-394	2813	45	can	can	AUX
ftr-394	2813	46	be	be	AUX
ftr-394	2813	47	rendered	render	VERB
ftr-394	2813	48	in	in	ADP
ftr-394	2813	49	less	less	ADJ
ftr-394	2813	50	than	than	ADP
ftr-394	2813	51	two	two	NUM
ftr-394	2813	52	hours	hour	NOUN
ftr-394	2813	53	,	,	PUNCT
ftr-394	2813	54	’	'	PUNCT
ftr-394	2813	55	or	or	CCONJ
ftr-394	2813	56	that	that	SCONJ
ftr-394	2813	57	such	such	ADJ
ftr-394	2813	58	documents	document	NOUN
ftr-394	2813	59	‘	'	PUNCT
ftr-394	2813	60	can	can	AUX
ftr-394	2813	61	be	be	AUX
ftr-394	2813	62	prepared	prepare	VERB
ftr-394	2813	63	in	in	ADP
ftr-394	2813	64	less	less	ADJ
ftr-394	2813	65	than	than	ADP
ftr-394	2813	66	two	two	NUM
ftr-394	2813	67	hours	hour	NOUN
ftr-394	2813	68	.	.	PUNCT
ftr-394	2813	69	’	'	PUNCT
ftr-394	2813	70	”	"	PUNCT
ftr-394	2813	71	judge	judge	PROPN
ftr-394	2813	72	henderson	henderson	PROPN
ftr-394	2813	73	held	hold	VERB
ftr-394	2813	74	that	that	SCONJ
ftr-394	2813	75	e	e	NOUN
ftr-394	2813	76	-	-	NOUN
ftr-394	2813	77	mails	mail	NOUN
ftr-394	2813	78	clearly	clearly	ADV
ftr-394	2813	79	fell	fall	VERB
ftr-394	2813	80	under	under	ADP
ftr-394	2813	81	the	the	DET
ftr-394	2813	82	§	§	PROPN
ftr-394	2813	83	6110(i)(1)(a	6110(i)(1)(a	PROPN
ftr-394	2813	84	)	)	PUNCT
ftr-394	2813	85	definition	definition	NOUN
ftr-394	2813	86	of	of	ADP
ftr-394	2813	87	chief	chief	ADJ
ftr-394	2813	88	counsel	counsel	NOUN
ftr-394	2813	89	advice	advice	NOUN
ftr-394	2813	90	(	(	PUNCT
ftr-394	2813	91	cca	cca	PROPN
ftr-394	2813	92	)	)	PUNCT
ftr-394	2813	93	,	,	PUNCT
ftr-394	2813	94	as	as	ADP
ftr-394	2813	95	“	"	PUNCT
ftr-394	2813	96	written	write	VERB
ftr-394	2813	97	advice	advice	NOUN
ftr-394	2813	98	or	or	CCONJ
ftr-394	2813	99	instruction	instruction	NOUN
ftr-394	2813	100	,	,	PUNCT
ftr-394	2813	101	under	under	ADP
ftr-394	2813	102	whatever	whatever	DET
ftr-394	2813	103	name	name	NOUN
ftr-394	2813	104	or	or	CCONJ
ftr-394	2813	105	designation	designation	NOUN
ftr-394	2813	106	,	,	PUNCT
ftr-394	2813	107	prepared	prepare	VERB
ftr-394	2813	108	by	by	ADP
ftr-394	2813	109	any	any	DET
ftr-394	2813	110	national	national	ADJ
ftr-394	2813	111	office	office	NOUN
ftr-394	2813	112	component	component	NOUN
ftr-394	2813	113	of	of	ADP
ftr-394	2813	114	the	the	DET
ftr-394	2813	115	office	office	NOUN
ftr-394	2813	116	of	of	ADP
ftr-394	2813	117	chief	chief	ADJ
ftr-394	2813	118	counsel	counsel	NOUN
ftr-394	2813	119	...	...	PUNCT
ftr-394	2813	120	issued	issue	VERB
ftr-394	2813	121	to	to	ADP
ftr-394	2813	122	field	field	NOUN
ftr-394	2813	123	or	or	CCONJ
ftr-394	2813	124	service	service	NOUN
ftr-394	2813	125	center	center	NOUN
ftr-394	2813	126	employees	employee	NOUN
ftr-394	2813	127	of	of	ADP
ftr-394	2813	128	the	the	DET
ftr-394	2813	129	service	service	NOUN
ftr-394	2813	130	or	or	CCONJ
ftr-394	2813	131	regional	regional	ADJ
ftr-394	2813	132	or	or	CCONJ
ftr-394	2813	133	district	district	NOUN
ftr-394	2813	134	employees	employee	NOUN
ftr-394	2813	135	of	of	ADP
ftr-394	2813	136	the	the	DET
ftr-394	2813	137	office	office	NOUN
ftr-394	2813	138	of	of	ADP
ftr-394	2813	139	chief	chief	ADJ
ftr-394	2813	140	counsel	counsel	NOUN
ftr-394	2813	141	[	[	X
ftr-394	2813	142	which	which	PRON
ftr-394	2813	143	]	]	PUNCT
ftr-394	2813	144	conveys	convey	VERB
ftr-394	2813	145	...	...	PUNCT
ftr-394	2813	146	any	any	DET
ftr-394	2813	147	legal	legal	ADJ
ftr-394	2813	148	interpretation	interpretation	NOUN
ftr-394	2813	149	of	of	ADP
ftr-394	2813	150	a	a	DET
ftr-394	2813	151	revenue	revenue	NOUN
ftr-394	2813	152	provision	provision	NOUN
ftr-394	2813	153	.	.	PUNCT
ftr-394	2813	154	”	"	PUNCT
ftr-394	2814	1	she	she	PRON
ftr-394	2814	2	rejected	reject	VERB
ftr-394	2814	3	the	the	DET
ftr-394	2814	4	irs	irs	PROPN
ftr-394	2814	5	’s	’s	PART
ftr-394	2814	6	arguments	argument	NOUN
ftr-394	2814	7	that	that	SCONJ
ftr-394	2814	8	“	"	PUNCT
ftr-394	2814	9	informal	informal	ADJ
ftr-394	2814	10	advice	advice	NOUN
ftr-394	2814	11	”	"	PUNCT
ftr-394	2814	12	or	or	CCONJ
ftr-394	2814	13	advice	advice	NOUN
ftr-394	2814	14	rendered	render	VERB
ftr-394	2814	15	in	in	ADP
ftr-394	2814	16	a	a	DET
ftr-394	2814	17	short	short	ADJ
ftr-394	2814	18	timeframe	timeframe	NOUN
ftr-394	2814	19	was	be	AUX
ftr-394	2814	20	exempt	exempt	ADJ
ftr-394	2814	21	from	from	ADP
ftr-394	2814	22	disclosure	disclosure	NOUN
ftr-394	2814	23	:	:	PUNCT
ftr-394	2814	24	“	"	PUNCT
ftr-394	2814	25	it	it	PRON
ftr-394	2814	26	requires	require	VERB
ftr-394	2814	27	no	no	DET
ftr-394	2814	28	particular	particular	ADJ
ftr-394	2814	29	form	form	NOUN
ftr-394	2814	30	or	or	CCONJ
ftr-394	2814	31	formality	formality	NOUN
ftr-394	2814	32	.	.	PUNCT
ftr-394	2815	1	nor	nor	CCONJ
ftr-394	2815	2	does	do	AUX
ftr-394	2815	3	it	it	PRON
ftr-394	2815	4	distinguish	distinguish	VERB
ftr-394	2815	5	between	between	ADP
ftr-394	2815	6	advice	advice	NOUN
ftr-394	2815	7	a	a	DET
ftr-394	2815	8	lawyer	lawyer	NOUN
ftr-394	2815	9	renders	render	VERB
ftr-394	2815	10	in	in	ADP
ftr-394	2815	11	less	less	ADJ
ftr-394	2815	12	than	than	ADP
ftr-394	2815	13	two	two	NUM
ftr-394	2815	14	hours	hour	NOUN
ftr-394	2815	15	and	and	CCONJ
ftr-394	2815	16	advice	advice	NOUN
ftr-394	2815	17	that	that	PRON
ftr-394	2815	18	takes	take	VERB
ftr-394	2815	19	longer	long	ADJ
ftr-394	2815	20	than	than	ADP
ftr-394	2815	21	two	two	NUM
ftr-394	2815	22	hours	hour	NOUN
ftr-394	2815	23	to	to	PART
ftr-394	2815	24	prepare	prepare	VERB
ftr-394	2815	25	.	.	PUNCT
ftr-394	2815	26	”	"	PUNCT
ftr-394	2816	1	2008	2008	NUM
ftr-394	2816	2	]	]	PUNCT
ftr-394	2816	3	recent	recent	ADJ
ftr-394	2816	4	developments	development	NOUN
ftr-394	2816	5	in	in	ADP
ftr-394	2816	6	federal	federal	ADJ
ftr-394	2816	7	income	income	NOUN
ftr-394	2816	8	taxation	taxation	NOUN
ftr-394	2816	9	851	851	NUM
ftr-394	2816	10	7	7	NUM
ftr-394	2816	11	.	.	PUNCT
ftr-394	2817	1	the	the	DET
ftr-394	2817	2	work	work	NOUN
ftr-394	2817	3	product	product	NOUN
ftr-394	2817	4	privilege	privilege	NOUN
ftr-394	2817	5	claim	claim	NOUN
ftr-394	2817	6	did	do	VERB
ftr-394	2817	7	n’t	not	PART
ftr-394	2817	8	work	work	VERB
ftr-394	2817	9	,	,	PUNCT
ftr-394	2817	10	but	but	CCONJ
ftr-394	2817	11	the	the	DET
ftr-394	2817	12	§	§	PROPN
ftr-394	2817	13	7525	7525	NUM
ftr-394	2817	14	privilege	privilege	NOUN
ftr-394	2817	15	claim	claim	NOUN
ftr-394	2817	16	did	do	VERB
ftr-394	2817	17	.	.	PUNCT
ftr-394	2818	1	valero	valero	PROPN
ftr-394	2818	2	energy	energy	PROPN
ftr-394	2818	3	corp	corp	PROPN
ftr-394	2818	4	.	.	PROPN
ftr-394	2819	1	v.	v.	PROPN
ftr-394	2819	2	united	united	PROPN
ftr-394	2819	3	states	states	PROPN
ftr-394	2819	4	,	,	PUNCT
ftr-394	2819	5	100	100	NUM
ftr-394	2819	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2819	7	2007	2007	NUM
ftr-394	2819	8	-	-	SYM
ftr-394	2819	9	6473	6473	NUM
ftr-394	2819	10	(	(	PUNCT
ftr-394	2819	11	n.d	n.d	PROPN
ftr-394	2819	12	.	.	PROPN
ftr-394	2819	13	ill	ill	PROPN
ftr-394	2819	14	.	.	PUNCT
ftr-394	2819	15	8/23/07	8/23/07	NUM
ftr-394	2819	16	)	)	PUNCT
ftr-394	2819	17	.	.	PUNCT
ftr-394	2820	1	valero	valero	PROPN
ftr-394	2820	2	sought	seek	VERB
ftr-394	2820	3	to	to	PART
ftr-394	2820	4	quash	quash	VERB
ftr-394	2820	5	summonses	summons	NOUN
ftr-394	2820	6	issued	issue	VERB
ftr-394	2820	7	by	by	ADP
ftr-394	2820	8	the	the	DET
ftr-394	2820	9	irs	irs	PROPN
ftr-394	2820	10	to	to	ADP
ftr-394	2820	11	valero	valero	PROPN
ftr-394	2820	12	’s	’s	PART
ftr-394	2820	13	tax	tax	PROPN
ftr-394	2820	14	advisor	advisor	PROPN
ftr-394	2820	15	,	,	PUNCT
ftr-394	2820	16	arthur	arthur	PROPN
ftr-394	2820	17	andersen	andersen	PROPN
ftr-394	2820	18	,	,	PUNCT
ftr-394	2820	19	relating	relate	VERB
ftr-394	2820	20	to	to	ADP
ftr-394	2820	21	certain	certain	ADJ
ftr-394	2820	22	branch	branch	NOUN
ftr-394	2820	23	transactions	transaction	NOUN
ftr-394	2820	24	,	,	PUNCT
ftr-394	2820	25	foreign	foreign	ADJ
ftr-394	2820	26	currency	currency	NOUN
ftr-394	2820	27	transactions	transaction	NOUN
ftr-394	2820	28	,	,	PUNCT
ftr-394	2820	29	dual	dual	ADJ
ftr-394	2820	30	consolidated	consolidated	ADJ
ftr-394	2820	31	losses	loss	NOUN
ftr-394	2820	32	,	,	PUNCT
ftr-394	2820	33	overall	overall	ADJ
ftr-394	2820	34	foreign	foreign	ADJ
ftr-394	2820	35	losses	loss	NOUN
ftr-394	2820	36	,	,	PUNCT
ftr-394	2820	37	and	and	CCONJ
ftr-394	2820	38	hedge	hedge	NOUN
ftr-394	2820	39	positions	position	NOUN
ftr-394	2820	40	in	in	ADP
ftr-394	2820	41	connection	connection	NOUN
ftr-394	2820	42	with	with	ADP
ftr-394	2820	43	fluctuation	fluctuation	NOUN
ftr-394	2820	44	risks	risk	NOUN
ftr-394	2820	45	.	.	PUNCT
ftr-394	2821	1	the	the	DET
ftr-394	2821	2	court	court	NOUN
ftr-394	2821	3	(	(	PUNCT
ftr-394	2821	4	judge	judge	PROPN
ftr-394	2821	5	kennelly	kennelly	PROPN
ftr-394	2821	6	)	)	PUNCT
ftr-394	2821	7	rejected	reject	VERB
ftr-394	2821	8	valero	valero	PROPN
ftr-394	2821	9	’s	’s	PART
ftr-394	2821	10	claim	claim	NOUN
ftr-394	2821	11	that	that	SCONJ
ftr-394	2821	12	the	the	DET
ftr-394	2821	13	documents	document	NOUN
ftr-394	2821	14	were	be	AUX
ftr-394	2821	15	protected	protect	VERB
ftr-394	2821	16	by	by	ADP
ftr-394	2821	17	the	the	DET
ftr-394	2821	18	work	work	NOUN
ftr-394	2821	19	product	product	NOUN
ftr-394	2821	20	doctrine	doctrine	NOUN
ftr-394	2821	21	.	.	PUNCT
ftr-394	2822	1	he	he	PRON
ftr-394	2822	2	found	find	VERB
ftr-394	2822	3	that	that	SCONJ
ftr-394	2822	4	the	the	DET
ftr-394	2822	5	documents	document	NOUN
ftr-394	2822	6	were	be	AUX
ftr-394	2822	7	“	"	PUNCT
ftr-394	2822	8	best	well	ADV
ftr-394	2822	9	categorized	categorize	VERB
ftr-394	2822	10	as	as	ADP
ftr-394	2822	11	having	having	AUX
ftr-394	2822	12	been	be	AUX
ftr-394	2822	13	prepared	prepare	VERB
ftr-394	2822	14	during	during	ADP
ftr-394	2822	15	the	the	DET
ftr-394	2822	16	ordinary	ordinary	ADJ
ftr-394	2822	17	course	course	NOUN
ftr-394	2822	18	of	of	ADP
ftr-394	2822	19	business	business	NOUN
ftr-394	2822	20	,	,	PUNCT
ftr-394	2822	21	with	with	ADP
ftr-394	2822	22	the	the	DET
ftr-394	2822	23	possibility	possibility	NOUN
ftr-394	2822	24	of	of	ADP
ftr-394	2822	25	future	future	ADJ
ftr-394	2822	26	litigation	litigation	NOUN
ftr-394	2822	27	being	be	AUX
ftr-394	2822	28	secondary	secondary	ADJ
ftr-394	2822	29	at	at	ADP
ftr-394	2822	30	most	most	ADJ
ftr-394	2822	31	.	.	PUNCT
ftr-394	2822	32	”	"	PUNCT
ftr-394	2823	1	he	he	PRON
ftr-394	2823	2	concluded	conclude	VERB
ftr-394	2823	3	that	that	SCONJ
ftr-394	2823	4	“	"	PUNCT
ftr-394	2823	5	valero	valero	PROPN
ftr-394	2823	6	confuse[d	confuse[d	PROPN
ftr-394	2823	7	]	]	PUNCT
ftr-394	2823	8	the	the	DET
ftr-394	2823	9	possibility	possibility	NOUN
ftr-394	2823	10	of	of	ADP
ftr-394	2823	11	litigation	litigation	NOUN
ftr-394	2823	12	with	with	ADP
ftr-394	2823	13	the	the	DET
ftr-394	2823	14	requirement	requirement	NOUN
ftr-394	2823	15	that	that	PRON
ftr-394	2823	16	to	to	PART
ftr-394	2823	17	be	be	AUX
ftr-394	2823	18	protected	protect	VERB
ftr-394	2823	19	,	,	PUNCT
ftr-394	2823	20	a	a	DET
ftr-394	2823	21	document	document	NOUN
ftr-394	2823	22	must	must	AUX
ftr-394	2823	23	have	have	AUX
ftr-394	2823	24	been	be	AUX
ftr-394	2823	25	prepared	prepare	VERB
ftr-394	2823	26	because	because	SCONJ
ftr-394	2823	27	of	of	ADP
ftr-394	2823	28	anticipated	anticipate	VERB
ftr-394	2823	29	litigation	litigation	NOUN
ftr-394	2823	30	.	.	PUNCT
ftr-394	2824	1	the	the	DET
ftr-394	2824	2	fact	fact	NOUN
ftr-394	2824	3	that	that	SCONJ
ftr-394	2824	4	valero	valero	PROPN
ftr-394	2824	5	hired	hire	VERB
ftr-394	2824	6	arthur	arthur	PROPN
ftr-394	2824	7	andersen	andersen	PROPN
ftr-394	2824	8	with	with	ADP
ftr-394	2824	9	an	an	DET
ftr-394	2824	10	eye	eye	NOUN
ftr-394	2824	11	toward	toward	ADP
ftr-394	2824	12	the	the	DET
ftr-394	2824	13	complex	complex	ADJ
ftr-394	2824	14	nature	nature	NOUN
ftr-394	2824	15	of	of	ADP
ftr-394	2824	16	the	the	DET
ftr-394	2824	17	transaction	transaction	NOUN
ftr-394	2824	18	,	,	PUNCT
ftr-394	2824	19	and	and	CCONJ
ftr-394	2824	20	the	the	DET
ftr-394	2824	21	possibility	possibility	NOUN
ftr-394	2824	22	that	that	SCONJ
ftr-394	2824	23	the	the	DET
ftr-394	2824	24	irs	irs	PROPN
ftr-394	2824	25	might	might	AUX
ftr-394	2824	26	investigate	investigate	VERB
ftr-394	2824	27	,	,	PUNCT
ftr-394	2824	28	does	do	AUX
ftr-394	2824	29	not	not	PART
ftr-394	2824	30	support	support	VERB
ftr-394	2824	31	a	a	DET
ftr-394	2824	32	contention	contention	NOUN
ftr-394	2824	33	that	that	SCONJ
ftr-394	2824	34	arthur	arthur	PROPN
ftr-394	2824	35	andersen	andersen	PROPN
ftr-394	2824	36	prepared	prepare	VERB
ftr-394	2824	37	its	its	PRON
ftr-394	2824	38	materials	material	NOUN
ftr-394	2824	39	because	because	SCONJ
ftr-394	2824	40	valero	valero	PROPN
ftr-394	2824	41	or	or	CCONJ
ftr-394	2824	42	andersen	andersen	PROPN
ftr-394	2824	43	anticipated	anticipate	VERB
ftr-394	2824	44	actual	actual	ADJ
ftr-394	2824	45	litigation	litigation	NOUN
ftr-394	2824	46	.	.	PUNCT
ftr-394	2824	47	”	"	PUNCT
ftr-394	2825	1	under	under	ADP
ftr-394	2825	2	seventh	seventh	ADJ
ftr-394	2825	3	circuit	circuit	NOUN
ftr-394	2825	4	precedent	precedent	NOUN
ftr-394	2825	5	,	,	PUNCT
ftr-394	2825	6	the	the	DET
ftr-394	2825	7	work	work	NOUN
ftr-394	2825	8	product	product	NOUN
ftr-394	2825	9	doctrine	doctrine	NOUN
ftr-394	2825	10	applies	apply	VERB
ftr-394	2825	11	only	only	ADV
ftr-394	2825	12	when	when	SCONJ
ftr-394	2825	13	“	"	PUNCT
ftr-394	2825	14	the	the	DET
ftr-394	2825	15	document	document	NOUN
ftr-394	2825	16	can	can	AUX
ftr-394	2825	17	fairly	fairly	ADV
ftr-394	2825	18	be	be	AUX
ftr-394	2825	19	said	say	VERB
ftr-394	2825	20	to	to	PART
ftr-394	2825	21	have	have	AUX
ftr-394	2825	22	been	be	AUX
ftr-394	2825	23	prepared	prepare	VERB
ftr-394	2825	24	or	or	CCONJ
ftr-394	2825	25	obtained	obtain	VERB
ftr-394	2825	26	because	because	SCONJ
ftr-394	2825	27	of	of	ADP
ftr-394	2825	28	the	the	DET
ftr-394	2825	29	prospect	prospect	NOUN
ftr-394	2825	30	of	of	ADP
ftr-394	2825	31	litigation	litigation	NOUN
ftr-394	2825	32	.	.	PUNCT
ftr-394	2825	33	”	"	PUNCT
ftr-394	2826	1	logan	logan	PROPN
ftr-394	2826	2	v.	v.	ADP
ftr-394	2826	3	commercial	commercial	PROPN
ftr-394	2826	4	union	union	PROPN
ftr-394	2826	5	ins	ins	PROPN
ftr-394	2826	6	.	.	PUNCT
ftr-394	2826	7	co.	co.	PROPN
ftr-394	2826	8	,	,	PUNCT
ftr-394	2826	9	96	96	NUM
ftr-394	2826	10	f.3d	f.3d	NUM
ftr-394	2826	11	971	971	NUM
ftr-394	2826	12	,	,	PUNCT
ftr-394	2826	13	976–77	976–77	NUM
ftr-394	2826	14	(	(	PUNCT
ftr-394	2826	15	7th	7th	ADJ
ftr-394	2826	16	cir	cir	NOUN
ftr-394	2826	17	.	.	PUNCT
ftr-394	2826	18	1996	1996	NUM
ftr-394	2826	19	)	)	PUNCT
ftr-394	2827	1	(	(	PUNCT
ftr-394	2827	2	emphasis	emphasis	NOUN
ftr-394	2827	3	in	in	ADP
ftr-394	2827	4	original	original	ADJ
ftr-394	2827	5	)	)	PUNCT
ftr-394	2827	6	.	.	PUNCT
ftr-394	2828	1	however	however	ADV
ftr-394	2828	2	,	,	PUNCT
ftr-394	2828	3	the	the	DET
ftr-394	2828	4	documents	document	NOUN
ftr-394	2828	5	were	be	AUX
ftr-394	2828	6	protected	protect	VERB
ftr-394	2828	7	under	under	ADP
ftr-394	2828	8	the	the	DET
ftr-394	2828	9	§	§	PROPN
ftr-394	2828	10	7525	7525	NUM
ftr-394	2828	11	tax	tax	NOUN
ftr-394	2828	12	practitioner	practitioner	NOUN
ftr-394	2828	13	’s	’s	PART
ftr-394	2828	14	privilege	privilege	NOUN
ftr-394	2828	15	as	as	ADP
ftr-394	2828	16	“	"	PUNCT
ftr-394	2828	17	confidential	confidential	ADJ
ftr-394	2828	18	tax	tax	NOUN
ftr-394	2828	19	advice	advice	NOUN
ftr-394	2828	20	.	.	PUNCT
ftr-394	2828	21	”	"	PUNCT
ftr-394	2829	1	even	even	ADV
ftr-394	2829	2	though	though	SCONJ
ftr-394	2829	3	it	it	PRON
ftr-394	2829	4	had	have	VERB
ftr-394	2829	5	the	the	DET
ftr-394	2829	6	effect	effect	NOUN
ftr-394	2829	7	of	of	ADP
ftr-394	2829	8	avoiding	avoid	VERB
ftr-394	2829	9	federal	federal	ADJ
ftr-394	2829	10	income	income	NOUN
ftr-394	2829	11	taxes	taxis	NOUN
ftr-394	2829	12	,	,	PUNCT
ftr-394	2829	13	the	the	DET
ftr-394	2829	14	tax	tax	NOUN
ftr-394	2829	15	shelter	shelter	NOUN
ftr-394	2829	16	exception	exception	NOUN
ftr-394	2829	17	in	in	ADP
ftr-394	2829	18	§	§	PROPN
ftr-394	2829	19	7525(b	7525(b	NOUN
ftr-394	2829	20	)	)	PUNCT
ftr-394	2829	21	did	do	AUX
ftr-394	2829	22	not	not	PART
ftr-394	2829	23	apply	apply	VERB
ftr-394	2829	24	for	for	ADP
ftr-394	2829	25	two	two	NUM
ftr-394	2829	26	reasons	reason	NOUN
ftr-394	2829	27	.	.	PUNCT
ftr-394	2830	1	first	first	ADV
ftr-394	2830	2	,	,	PUNCT
ftr-394	2830	3	as	as	SCONJ
ftr-394	2830	4	the	the	DET
ftr-394	2830	5	taxpayer	taxpayer	NOUN
ftr-394	2830	6	asserted	assert	VERB
ftr-394	2830	7	,	,	PUNCT
ftr-394	2830	8	“	"	PUNCT
ftr-394	2830	9	the	the	DET
ftr-394	2830	10	transactions	transaction	NOUN
ftr-394	2830	11	in	in	ADP
ftr-394	2830	12	question	question	NOUN
ftr-394	2830	13	did	do	AUX
ftr-394	2830	14	not	not	PART
ftr-394	2830	15	involve	involve	VERB
ftr-394	2830	16	the	the	DET
ftr-394	2830	17	promotion	promotion	NOUN
ftr-394	2830	18	of	of	ADP
ftr-394	2830	19	tax	tax	NOUN
ftr-394	2830	20	shelters	shelter	NOUN
ftr-394	2830	21	”	"	PUNCT
ftr-394	2830	22	;	;	PUNCT
ftr-394	2830	23	nothing	nothing	PRON
ftr-394	2830	24	in	in	ADP
ftr-394	2830	25	the	the	DET
ftr-394	2830	26	record	record	NOUN
ftr-394	2830	27	indicated	indicate	VERB
ftr-394	2830	28	that	that	SCONJ
ftr-394	2830	29	arthur	arthur	PROPN
ftr-394	2830	30	andersen	andersen	PROPN
ftr-394	2830	31	had	have	VERB
ftr-394	2830	32	anything	anything	PRON
ftr-394	2830	33	to	to	PART
ftr-394	2830	34	do	do	VERB
ftr-394	2830	35	with	with	ADP
ftr-394	2830	36	“	"	PUNCT
ftr-394	2830	37	promotion	promotion	NOUN
ftr-394	2830	38	”	"	PUNCT
ftr-394	2830	39	of	of	ADP
ftr-394	2830	40	participation	participation	NOUN
ftr-394	2830	41	in	in	ADP
ftr-394	2830	42	a	a	DET
ftr-394	2830	43	tax	tax	NOUN
ftr-394	2830	44	shelter	shelter	NOUN
ftr-394	2830	45	.	.	PUNCT
ftr-394	2831	1	second	second	ADJ
ftr-394	2831	2	,	,	PUNCT
ftr-394	2831	3	the	the	DET
ftr-394	2831	4	tax	tax	NOUN
ftr-394	2831	5	shelter	shelter	NOUN
ftr-394	2831	6	exception	exception	NOUN
ftr-394	2831	7	only	only	ADV
ftr-394	2831	8	applies	apply	VERB
ftr-394	2831	9	to	to	ADP
ftr-394	2831	10	a	a	DET
ftr-394	2831	11	transaction	transaction	NOUN
ftr-394	2831	12	in	in	ADP
ftr-394	2831	13	which	which	PRON
ftr-394	2831	14	tax	tax	NOUN
ftr-394	2831	15	avoidance	avoidance	NOUN
ftr-394	2831	16	is	be	AUX
ftr-394	2831	17	a	a	DET
ftr-394	2831	18	“	"	PUNCT
ftr-394	2831	19	significant	significant	ADJ
ftr-394	2831	20	purpose	purpose	NOUN
ftr-394	2831	21	,	,	PUNCT
ftr-394	2831	22	”	"	PUNCT
ftr-394	2831	23	and	and	CCONJ
ftr-394	2831	24	not	not	PART
ftr-394	2831	25	where	where	SCONJ
ftr-394	2831	26	tax	tax	NOUN
ftr-394	2831	27	avoidance	avoidance	NOUN
ftr-394	2831	28	is	be	AUX
ftr-394	2831	29	merely	merely	ADV
ftr-394	2831	30	“	"	PUNCT
ftr-394	2831	31	one	one	NUM
ftr-394	2831	32	of	of	ADP
ftr-394	2831	33	the	the	DET
ftr-394	2831	34	purposes	purpose	NOUN
ftr-394	2831	35	of	of	ADP
ftr-394	2831	36	the	the	DET
ftr-394	2831	37	transaction	transaction	NOUN
ftr-394	2831	38	.	.	PUNCT
ftr-394	2831	39	”	"	PUNCT
ftr-394	2832	1	nothing	nothing	PRON
ftr-394	2832	2	in	in	ADP
ftr-394	2832	3	the	the	DET
ftr-394	2832	4	record	record	NOUN
ftr-394	2832	5	indicated	indicate	VERB
ftr-394	2832	6	the	the	DET
ftr-394	2832	7	purpose	purpose	NOUN
ftr-394	2832	8	of	of	ADP
ftr-394	2832	9	the	the	DET
ftr-394	2832	10	transactions	transaction	NOUN
ftr-394	2832	11	.	.	PUNCT
ftr-394	2833	1	(	(	PUNCT
ftr-394	2833	2	under	under	ADP
ftr-394	2833	3	seventh	seventh	ADJ
ftr-394	2833	4	circuit	circuit	NOUN
ftr-394	2833	5	precedent	precedent	NOUN
ftr-394	2833	6	,	,	PUNCT
ftr-394	2833	7	united	united	PROPN
ftr-394	2833	8	states	states	PROPN
ftr-394	2833	9	v.	v.	ADP
ftr-394	2833	10	bdo	bdo	PROPN
ftr-394	2833	11	seidman	seidman	PROPN
ftr-394	2833	12	,	,	PUNCT
ftr-394	2833	13	llp	llp	PROPN
ftr-394	2833	14	,	,	PUNCT
ftr-394	2833	15	492	492	NUM
ftr-394	2833	16	f.3d	f.3d	NUM
ftr-394	2833	17	806	806	NUM
ftr-394	2833	18	(	(	PUNCT
ftr-394	2833	19	7th	7th	ADJ
ftr-394	2833	20	cir	cir	NOUN
ftr-394	2833	21	.	.	PUNCT
ftr-394	2833	22	6/2/07	6/2/07	NUM
ftr-394	2833	23	)	)	PUNCT
ftr-394	2833	24	,	,	PUNCT
ftr-394	2833	25	“	"	PUNCT
ftr-394	2833	26	the	the	DET
ftr-394	2833	27	burden	burden	NOUN
ftr-394	2833	28	rests	rest	VERB
ftr-394	2833	29	on	on	ADP
ftr-394	2833	30	the	the	DET
ftr-394	2833	31	opponent	opponent	NOUN
ftr-394	2833	32	of	of	ADP
ftr-394	2833	33	the	the	DET
ftr-394	2833	34	privilege	privilege	NOUN
ftr-394	2833	35	to	to	PART
ftr-394	2833	36	prove	prove	VERB
ftr-394	2833	37	preliminary	preliminary	ADJ
ftr-394	2833	38	facts	fact	NOUN
ftr-394	2833	39	that	that	PRON
ftr-394	2833	40	would	would	AUX
ftr-394	2833	41	support	support	VERB
ftr-394	2833	42	a	a	DET
ftr-394	2833	43	finding	finding	NOUN
ftr-394	2833	44	that	that	SCONJ
ftr-394	2833	45	the	the	DET
ftr-394	2833	46	claimed	claim	VERB
ftr-394	2833	47	privilege	privilege	NOUN
ftr-394	2833	48	falls	fall	VERB
ftr-394	2833	49	within	within	ADP
ftr-394	2833	50	an	an	DET
ftr-394	2833	51	exception	exception	NOUN
ftr-394	2833	52	.	.	PUNCT
ftr-394	2833	53	”	"	PUNCT
ftr-394	2833	54	)	)	PUNCT
ftr-394	2834	1	c.	c.	PROPN
ftr-394	2834	2	litigation	litigation	PROPN
ftr-394	2834	3	costs	cost	VERB
ftr-394	2834	4	1	1	NUM
ftr-394	2834	5	.	.	PUNCT
ftr-394	2835	1	the	the	DET
ftr-394	2835	2	russians	russians	PROPN
ftr-394	2835	3	are	be	AUX
ftr-394	2835	4	coming	come	VERB
ftr-394	2835	5	!	!	PUNCT
ftr-394	2836	1	the	the	DET
ftr-394	2836	2	russians	russians	PROPN
ftr-394	2836	3	are	be	AUX
ftr-394	2836	4	coming	come	VERB
ftr-394	2836	5	!	!	PUNCT
ftr-394	2837	1	pacific	pacific	PROPN
ftr-394	2837	2	fisheries	fisheries	PROPN
ftr-394	2837	3	,	,	PUNCT
ftr-394	2837	4	inc	inc	PROPN
ftr-394	2837	5	.	.	PROPN
ftr-394	2837	6	v.	v.	PROPN
ftr-394	2837	7	united	united	PROPN
ftr-394	2837	8	states	states	PROPN
ftr-394	2837	9	,	,	PUNCT
ftr-394	2837	10	484	484	NUM
ftr-394	2837	11	f.3d	f.3d	NUM
ftr-394	2837	12	1103	1103	NUM
ftr-394	2837	13	(	(	PUNCT
ftr-394	2837	14	9th	9th	ADJ
ftr-394	2837	15	cir	cir	NOUN
ftr-394	2837	16	.	.	PUNCT
ftr-394	2838	1	4/17/07	4/17/07	NUM
ftr-394	2838	2	)	)	PUNCT
ftr-394	2838	3	.	.	PUNCT
ftr-394	2839	1	the	the	DET
ftr-394	2839	2	government	government	NOUN
ftr-394	2839	3	’s	’s	PART
ftr-394	2839	4	position	position	NOUN
ftr-394	2839	5	was	be	AUX
ftr-394	2839	6	not	not	PART
ftr-394	2839	7	“	"	PUNCT
ftr-394	2839	8	not	not	PART
ftr-394	2839	9	substantially	substantially	ADV
ftr-394	2839	10	justified	justify	VERB
ftr-394	2839	11	”	"	PUNCT
ftr-394	2839	12	where	where	SCONJ
ftr-394	2839	13	in	in	ADP
ftr-394	2839	14	taxpayer	taxpayer	PROPN
ftr-394	2839	15	’s	’s	PART
ftr-394	2839	16	suit	suit	NOUN
ftr-394	2839	17	to	to	PART
ftr-394	2839	18	quash	quash	VERB
ftr-394	2839	19	a	a	DET
ftr-394	2839	20	subpoena	subpoena	NOUN
ftr-394	2839	21	,	,	PUNCT
ftr-394	2839	22	the	the	DET
ftr-394	2839	23	irs	irs	PROPN
ftr-394	2839	24	withdrew	withdraw	VERB
ftr-394	2839	25	the	the	DET
ftr-394	2839	26	852	852	NUM
ftr-394	2839	27	florida	florida	PROPN
ftr-394	2839	28	tax	tax	NOUN
ftr-394	2839	29	review	review	NOUN
ftr-394	2839	30	[	[	X
ftr-394	2839	31	vol	vol	NOUN
ftr-394	2839	32	.	.	PUNCT
ftr-394	2840	1	8	8	NUM
ftr-394	2840	2	:	:	PUNCT
ftr-394	2840	3	si	si	PROPN
ftr-394	2840	4	subpoena	subpoena	NOUN
ftr-394	2840	5	,	,	PUNCT
ftr-394	2840	6	which	which	PRON
ftr-394	2840	7	it	it	PRON
ftr-394	2840	8	had	have	AUX
ftr-394	2840	9	issued	issue	VERB
ftr-394	2840	10	at	at	ADP
ftr-394	2840	11	the	the	DET
ftr-394	2840	12	behest	behest	NOUN
ftr-394	2840	13	of	of	ADP
ftr-394	2840	14	the	the	DET
ftr-394	2840	15	russian	russian	ADJ
ftr-394	2840	16	government	government	NOUN
ftr-394	2840	17	,	,	PUNCT
ftr-394	2840	18	before	before	SCONJ
ftr-394	2840	19	an	an	DET
ftr-394	2840	20	answer	answer	NOUN
ftr-394	2840	21	was	be	AUX
ftr-394	2840	22	due	due	ADJ
ftr-394	2840	23	.	.	PUNCT
ftr-394	2841	1	attorney	attorney	NOUN
ftr-394	2841	2	’s	’s	PART
ftr-394	2841	3	fees	fee	NOUN
ftr-394	2841	4	were	be	AUX
ftr-394	2841	5	not	not	PART
ftr-394	2841	6	awarded	award	VERB
ftr-394	2841	7	to	to	ADP
ftr-394	2841	8	the	the	DET
ftr-394	2841	9	taxpayer	taxpayer	NOUN
ftr-394	2841	10	.	.	PUNCT
ftr-394	2842	1	2	2	X
ftr-394	2842	2	.	.	X
ftr-394	2842	3	this	this	DET
ftr-394	2842	4	fees	fee	NOUN
ftr-394	2842	5	assessment	assessment	NOUN
ftr-394	2842	6	was	be	AUX
ftr-394	2842	7	against	against	ADP
ftr-394	2842	8	taxpayer	taxpayer	NOUN
ftr-394	2842	9	’s	’s	PART
ftr-394	2842	10	lawyer	lawyer	NOUN
ftr-394	2842	11	because	because	SCONJ
ftr-394	2842	12	he	he	PRON
ftr-394	2842	13	knew	know	VERB
ftr-394	2842	14	the	the	DET
ftr-394	2842	15	case	case	NOUN
ftr-394	2842	16	had	have	VERB
ftr-394	2842	17	no	no	DET
ftr-394	2842	18	merit	merit	NOUN
ftr-394	2842	19	.	.	PUNCT
ftr-394	2843	1	davis	davis	PROPN
ftr-394	2843	2	v.	v.	PROPN
ftr-394	2843	3	commissioner	commissioner	PROPN
ftr-394	2843	4	,	,	PUNCT
ftr-394	2843	5	t.c	t.c	PROPN
ftr-394	2843	6	.	.	PROPN
ftr-394	2843	7	memo	memo	NOUN
ftr-394	2843	8	.	.	PUNCT
ftr-394	2844	1	2007	2007	NUM
ftr-394	2844	2	-	-	SYM
ftr-394	2844	3	201	201	NUM
ftr-394	2844	4	(	(	PUNCT
ftr-394	2844	5	7/24/07	7/24/07	NUM
ftr-394	2844	6	)	)	PUNCT
ftr-394	2844	7	.	.	PUNCT
ftr-394	2845	1	the	the	DET
ftr-394	2845	2	tax	tax	NOUN
ftr-394	2845	3	court	court	NOUN
ftr-394	2845	4	(	(	PUNCT
ftr-394	2845	5	judge	judge	PROPN
ftr-394	2845	6	halpern	halpern	PROPN
ftr-394	2845	7	)	)	PUNCT
ftr-394	2845	8	imposed	impose	VERB
ftr-394	2845	9	a	a	DET
ftr-394	2845	10	$	$	SYM
ftr-394	2845	11	25,800	25,800	NUM
ftr-394	2845	12	sanction	sanction	NOUN
ftr-394	2845	13	under	under	ADP
ftr-394	2845	14	§	§	PROPN
ftr-394	2845	15	6673(a)(2	6673(a)(2	NOUN
ftr-394	2845	16	)	)	PUNCT
ftr-394	2845	17	on	on	ADP
ftr-394	2845	18	taxpayers	taxpayer	NOUN
ftr-394	2845	19	’	’	PART
ftr-394	2845	20	lawyer	lawyer	NOUN
ftr-394	2845	21	for	for	ADP
ftr-394	2845	22	excess	excess	ADJ
ftr-394	2845	23	attorney	attorney	NOUN
ftr-394	2845	24	’s	’s	PART
ftr-394	2845	25	fees	fee	NOUN
ftr-394	2845	26	the	the	DET
ftr-394	2845	27	irs	irs	PROPN
ftr-394	2845	28	incurred	incur	VERB
ftr-394	2845	29	as	as	ADP
ftr-394	2845	30	result	result	NOUN
ftr-394	2845	31	of	of	ADP
ftr-394	2845	32	his	his	PRON
ftr-394	2845	33	“	"	PUNCT
ftr-394	2845	34	abuse	abuse	NOUN
ftr-394	2845	35	of	of	ADP
ftr-394	2845	36	the	the	DET
ftr-394	2845	37	judicial	judicial	ADJ
ftr-394	2845	38	process	process	NOUN
ftr-394	2845	39	”	"	PUNCT
ftr-394	2845	40	by	by	ADP
ftr-394	2845	41	“	"	PUNCT
ftr-394	2845	42	unreasonable	unreasonable	ADJ
ftr-394	2845	43	and	and	CCONJ
ftr-394	2845	44	vexatious	vexatious	ADJ
ftr-394	2845	45	multiplication	multiplication	NOUN
ftr-394	2845	46	”	"	PUNCT
ftr-394	2845	47	of	of	ADP
ftr-394	2845	48	taxpayer	taxpayer	NOUN
ftr-394	2845	49	’s	’s	PART
ftr-394	2845	50	cdp	cdp	PROPN
ftr-394	2845	51	proceedings	proceeding	NOUN
ftr-394	2845	52	,	,	PUNCT
ftr-394	2845	53	including	include	VERB
ftr-394	2845	54	signing	sign	VERB
ftr-394	2845	55	pleadings	pleading	NOUN
ftr-394	2845	56	and	and	CCONJ
ftr-394	2845	57	other	other	ADJ
ftr-394	2845	58	papers	paper	NOUN
ftr-394	2845	59	knowing	know	VERB
ftr-394	2845	60	taxpayer	taxpayer	NOUN
ftr-394	2845	61	’s	’s	PART
ftr-394	2845	62	claims	claim	NOUN
ftr-394	2845	63	to	to	PART
ftr-394	2845	64	be	be	AUX
ftr-394	2845	65	meritless	meritless	NOUN
ftr-394	2845	66	.	.	PUNCT
ftr-394	2846	1	a.	a.	PROPN
ftr-394	2846	2	different	different	PROPN
ftr-394	2846	3	taxpayer	taxpayer	NOUN
ftr-394	2846	4	,	,	PUNCT
ftr-394	2846	5	same	same	ADJ
ftr-394	2846	6	lawyer	lawyer	NOUN
ftr-394	2846	7	,	,	PUNCT
ftr-394	2846	8	same	same	ADJ
ftr-394	2846	9	merits	merit	NOUN
ftr-394	2846	10	and	and	CCONJ
ftr-394	2846	11	arguments	argument	NOUN
ftr-394	2846	12	,	,	PUNCT
ftr-394	2846	13	same	same	ADJ
ftr-394	2846	14	judge	judge	NOUN
ftr-394	2846	15	,	,	PUNCT
ftr-394	2846	16	substantially	substantially	ADV
ftr-394	2846	17	similar	similar	ADJ
ftr-394	2846	18	result	result	NOUN
ftr-394	2846	19	.	.	PUNCT
ftr-394	2847	1	gillespie	gillespie	PROPN
ftr-394	2847	2	v.	v.	PROPN
ftr-394	2847	3	commissioner	commissioner	PROPN
ftr-394	2847	4	,	,	PUNCT
ftr-394	2847	5	t.c	t.c	PROPN
ftr-394	2847	6	.	.	PROPN
ftr-394	2847	7	memo	memo	NOUN
ftr-394	2847	8	.	.	PUNCT
ftr-394	2848	1	2007	2007	NUM
ftr-394	2848	2	-	-	SYM
ftr-394	2848	3	202	202	NUM
ftr-394	2848	4	(	(	PUNCT
ftr-394	2848	5	7/24/07	7/24/07	NUM
ftr-394	2848	6	)	)	PUNCT
ftr-394	2848	7	.	.	PUNCT
ftr-394	2849	1	this	this	DET
ftr-394	2849	2	time	time	NOUN
ftr-394	2849	3	the	the	DET
ftr-394	2849	4	lawyer	lawyer	NOUN
ftr-394	2849	5	’s	’s	PART
ftr-394	2849	6	sanction	sanction	NOUN
ftr-394	2849	7	was	be	AUX
ftr-394	2849	8	only	only	ADV
ftr-394	2849	9	$	$	SYM
ftr-394	2849	10	12,798	12,798	NUM
ftr-394	2849	11	.	.	PUNCT
ftr-394	2850	1	only	only	ADV
ftr-394	2850	2	a	a	DET
ftr-394	2850	3	$	$	SYM
ftr-394	2850	4	5,000	5,000	NUM
ftr-394	2850	5	sanction	sanction	NOUN
ftr-394	2850	6	was	be	AUX
ftr-394	2850	7	imposed	impose	VERB
ftr-394	2850	8	on	on	ADP
ftr-394	2850	9	the	the	DET
ftr-394	2850	10	taxpayer	taxpayer	NOUN
ftr-394	2850	11	himself	himself	PRON
ftr-394	2850	12	.	.	PUNCT
ftr-394	2851	1	d.	d.	PROPN
ftr-394	2851	2	statutory	statutory	ADJ
ftr-394	2851	3	notice	notice	NOUN
ftr-394	2851	4	of	of	ADP
ftr-394	2851	5	deficiency	deficiency	NOUN
ftr-394	2851	6	there	there	PRON
ftr-394	2851	7	were	be	VERB
ftr-394	2851	8	no	no	DET
ftr-394	2851	9	significant	significant	ADJ
ftr-394	2851	10	developments	development	NOUN
ftr-394	2851	11	regarding	regard	VERB
ftr-394	2851	12	this	this	DET
ftr-394	2851	13	topic	topic	NOUN
ftr-394	2851	14	during	during	ADP
ftr-394	2851	15	2007	2007	NUM
ftr-394	2851	16	.	.	PUNCT
ftr-394	2852	1	e.	e.	PROPN
ftr-394	2852	2	statute	statute	PROPN
ftr-394	2852	3	of	of	ADP
ftr-394	2852	4	limitations	limitation	NOUN
ftr-394	2852	5	1	1	NUM
ftr-394	2852	6	.	.	PUNCT
ftr-394	2853	1	the	the	DET
ftr-394	2853	2	taxpayer	taxpayer	NOUN
ftr-394	2853	3	’s	’s	PART
ftr-394	2853	4	conduct	conduct	NOUN
ftr-394	2853	5	was	be	AUX
ftr-394	2853	6	not	not	PART
ftr-394	2853	7	fraudulent	fraudulent	ADJ
ftr-394	2853	8	,	,	PUNCT
ftr-394	2853	9	but	but	CCONJ
ftr-394	2853	10	maybe	maybe	ADV
ftr-394	2853	11	he	he	PRON
ftr-394	2853	12	was	be	AUX
ftr-394	2853	13	n’t	not	PART
ftr-394	2853	14	an	an	DET
ftr-394	2853	15	innocent	innocent	ADJ
ftr-394	2853	16	babe	babe	NOUN
ftr-394	2853	17	in	in	ADP
ftr-394	2853	18	the	the	DET
ftr-394	2853	19	woods	wood	NOUN
ftr-394	2853	20	either	either	ADV
ftr-394	2853	21	.	.	PUNCT
ftr-394	2854	1	the	the	DET
ftr-394	2854	2	return	return	NOUN
ftr-394	2854	3	was	be	AUX
ftr-394	2854	4	fraudulent	fraudulent	ADJ
ftr-394	2854	5	even	even	ADV
ftr-394	2854	6	though	though	SCONJ
ftr-394	2854	7	the	the	DET
ftr-394	2854	8	taxpayer	taxpayer	NOUN
ftr-394	2854	9	did	do	AUX
ftr-394	2854	10	not	not	PART
ftr-394	2854	11	know	know	VERB
ftr-394	2854	12	it	it	PRON
ftr-394	2854	13	.	.	PUNCT
ftr-394	2855	1	allen	allen	PROPN
ftr-394	2855	2	v.	v.	PROPN
ftr-394	2855	3	commissioner	commissioner	PROPN
ftr-394	2855	4	,	,	PUNCT
ftr-394	2855	5	128	128	NUM
ftr-394	2855	6	t.c	t.c	PROPN
ftr-394	2855	7	.	.	PROPN
ftr-394	2855	8	37	37	NUM
ftr-394	2855	9	(	(	PUNCT
ftr-394	2855	10	3/5/07	3/5/07	NUM
ftr-394	2855	11	)	)	PUNCT
ftr-394	2855	12	.	.	PUNCT
ftr-394	2856	1	judge	judge	PROPN
ftr-394	2856	2	kroupa	kroupa	PROPN
ftr-394	2856	3	held	hold	VERB
ftr-394	2856	4	that	that	SCONJ
ftr-394	2856	5	the	the	DET
ftr-394	2856	6	statute	statute	NOUN
ftr-394	2856	7	of	of	ADP
ftr-394	2856	8	limitations	limitation	NOUN
ftr-394	2856	9	for	for	ADP
ftr-394	2856	10	a	a	DET
ftr-394	2856	11	fraudulent	fraudulent	ADJ
ftr-394	2856	12	return	return	NOUN
ftr-394	2856	13	is	be	AUX
ftr-394	2856	14	extended	extend	VERB
ftr-394	2856	15	under	under	ADP
ftr-394	2856	16	§	§	PROPN
ftr-394	2856	17	6501(c)(1	6501(c)(1	NOUN
ftr-394	2856	18	)	)	PUNCT
ftr-394	2856	19	,	,	PUNCT
ftr-394	2856	20	even	even	ADV
ftr-394	2856	21	though	though	SCONJ
ftr-394	2856	22	it	it	PRON
ftr-394	2856	23	was	be	AUX
ftr-394	2856	24	solely	solely	ADV
ftr-394	2856	25	the	the	DET
ftr-394	2856	26	return	return	NOUN
ftr-394	2856	27	preparer	preparer	NOUN
ftr-394	2856	28	,	,	PUNCT
ftr-394	2856	29	rather	rather	ADV
ftr-394	2856	30	than	than	ADP
ftr-394	2856	31	the	the	DET
ftr-394	2856	32	taxpayer	taxpayer	NOUN
ftr-394	2856	33	,	,	PUNCT
ftr-394	2856	34	who	who	PRON
ftr-394	2856	35	had	have	VERB
ftr-394	2856	36	the	the	DET
ftr-394	2856	37	intent	intent	NOUN
ftr-394	2856	38	to	to	PART
ftr-394	2856	39	evade	evade	VERB
ftr-394	2856	40	tax	tax	NOUN
ftr-394	2856	41	.	.	PUNCT
ftr-394	2857	1	the	the	DET
ftr-394	2857	2	taxpayer	taxpayer	NOUN
ftr-394	2857	3	was	be	AUX
ftr-394	2857	4	a	a	DET
ftr-394	2857	5	truck	truck	NOUN
ftr-394	2857	6	driver	driver	NOUN
ftr-394	2857	7	who	who	PRON
ftr-394	2857	8	filed	file	VERB
ftr-394	2857	9	timely	timely	ADJ
ftr-394	2857	10	returns	return	NOUN
ftr-394	2857	11	for	for	ADP
ftr-394	2857	12	the	the	DET
ftr-394	2857	13	years	year	NOUN
ftr-394	2857	14	at	at	ADP
ftr-394	2857	15	issue	issue	NOUN
ftr-394	2857	16	.	.	PUNCT
ftr-394	2858	1	he	he	PRON
ftr-394	2858	2	gave	give	VERB
ftr-394	2858	3	his	his	PRON
ftr-394	2858	4	form	form	NOUN
ftr-394	2858	5	w-2	w-2	NOUN
ftr-394	2858	6	,	,	PUNCT
ftr-394	2858	7	401(k	401(k	NOUN
ftr-394	2858	8	)	)	PUNCT
ftr-394	2858	9	statement	statement	NOUN
ftr-394	2858	10	,	,	PUNCT
ftr-394	2858	11	mortgage	mortgage	NOUN
ftr-394	2858	12	interest	interest	NOUN
ftr-394	2858	13	statement	statement	NOUN
ftr-394	2858	14	,	,	PUNCT
ftr-394	2858	15	and	and	CCONJ
ftr-394	2858	16	other	other	ADJ
ftr-394	2858	17	relevant	relevant	ADJ
ftr-394	2858	18	documents	document	NOUN
ftr-394	2858	19	to	to	ADP
ftr-394	2858	20	his	his	PRON
ftr-394	2858	21	return	return	NOUN
ftr-394	2858	22	preparer	preparer	NOUN
ftr-394	2858	23	(	(	PUNCT
ftr-394	2858	24	goosby	goosby	PROPN
ftr-394	2858	25	)	)	PUNCT
ftr-394	2858	26	who	who	PRON
ftr-394	2858	27	prepared	prepare	VERB
ftr-394	2858	28	the	the	DET
ftr-394	2858	29	returns	return	NOUN
ftr-394	2858	30	and	and	CCONJ
ftr-394	2858	31	filed	file	VERB
ftr-394	2858	32	them	they	PRON
ftr-394	2858	33	.	.	PUNCT
ftr-394	2859	1	as	as	SCONJ
ftr-394	2859	2	prepared	prepare	VERB
ftr-394	2859	3	by	by	ADP
ftr-394	2859	4	goosby	goosby	NOUN
ftr-394	2859	5	,	,	PUNCT
ftr-394	2859	6	the	the	DET
ftr-394	2859	7	returns	return	NOUN
ftr-394	2859	8	claimed	claim	VERB
ftr-394	2859	9	false	false	ADJ
ftr-394	2859	10	and	and	CCONJ
ftr-394	2859	11	fraudulent	fraudulent	ADJ
ftr-394	2859	12	itemized	itemize	VERB
ftr-394	2859	13	deductions	deduction	NOUN
ftr-394	2859	14	for	for	ADP
ftr-394	2859	15	charitable	charitable	ADJ
ftr-394	2859	16	contributions	contribution	NOUN
ftr-394	2859	17	,	,	PUNCT
ftr-394	2859	18	meals	meal	NOUN
ftr-394	2859	19	and	and	CCONJ
ftr-394	2859	20	entertainment	entertainment	NOUN
ftr-394	2859	21	,	,	PUNCT
ftr-394	2859	22	and	and	CCONJ
ftr-394	2859	23	pager	pager	NOUN
ftr-394	2859	24	and	and	CCONJ
ftr-394	2859	25	computer	computer	NOUN
ftr-394	2859	26	expenses	expense	NOUN
ftr-394	2859	27	,	,	PUNCT
ftr-394	2859	28	as	as	ADV
ftr-394	2859	29	well	well	ADV
ftr-394	2859	30	as	as	ADP
ftr-394	2859	31	various	various	ADJ
ftr-394	2859	32	other	other	ADJ
ftr-394	2859	33	expenses	expense	NOUN
ftr-394	2859	34	.	.	PUNCT
ftr-394	2860	1	the	the	DET
ftr-394	2860	2	taxpayer	taxpayer	NOUN
ftr-394	2860	3	received	receive	VERB
ftr-394	2860	4	complete	complete	ADJ
ftr-394	2860	5	copies	copy	NOUN
ftr-394	2860	6	of	of	ADP
ftr-394	2860	7	the	the	DET
ftr-394	2860	8	returns	return	NOUN
ftr-394	2860	9	for	for	ADP
ftr-394	2860	10	the	the	DET
ftr-394	2860	11	years	year	NOUN
ftr-394	2860	12	at	at	ADP
ftr-394	2860	13	issue	issue	NOUN
ftr-394	2860	14	after	after	SCONJ
ftr-394	2860	15	they	they	PRON
ftr-394	2860	16	had	have	AUX
ftr-394	2860	17	been	be	AUX
ftr-394	2860	18	filed	file	VERB
ftr-394	2860	19	,	,	PUNCT
ftr-394	2860	20	but	but	CCONJ
ftr-394	2860	21	he	he	PRON
ftr-394	2860	22	did	do	AUX
ftr-394	2860	23	not	not	PART
ftr-394	2860	24	file	file	VERB
ftr-394	2860	25	any	any	DET
ftr-394	2860	26	amended	amend	VERB
ftr-394	2860	27	tax	tax	NOUN
ftr-394	2860	28	returns	return	NOUN
ftr-394	2860	29	.	.	PUNCT
ftr-394	2861	1	judge	judge	PROPN
ftr-394	2861	2	kroupa	kroupa	PROPN
ftr-394	2861	3	reasoned	reason	VERB
ftr-394	2861	4	as	as	SCONJ
ftr-394	2861	5	follows	follow	VERB
ftr-394	2861	6	:	:	PUNCT
ftr-394	2861	7	we	we	PRON
ftr-394	2861	8	do	do	AUX
ftr-394	2861	9	not	not	PART
ftr-394	2861	10	find	find	VERB
ftr-394	2861	11	it	it	PRON
ftr-394	2861	12	unduly	unduly	ADV
ftr-394	2861	13	burdensome	burdensome	ADJ
ftr-394	2861	14	for	for	SCONJ
ftr-394	2861	15	taxpayers	taxpayer	NOUN
ftr-394	2861	16	to	to	PART
ftr-394	2861	17	review	review	VERB
ftr-394	2861	18	their	their	PRON
ftr-394	2861	19	returns	return	NOUN
ftr-394	2861	20	for	for	ADP
ftr-394	2861	21	items	item	NOUN
ftr-394	2861	22	that	that	PRON
ftr-394	2861	23	are	be	AUX
ftr-394	2861	24	obviously	obviously	ADV
ftr-394	2861	25	false	false	ADJ
ftr-394	2861	26	or	or	CCONJ
ftr-394	2861	27	incorrect	incorrect	ADJ
ftr-394	2861	28	.	.	PUNCT
ftr-394	2862	1	it	it	PRON
ftr-394	2862	2	is	be	AUX
ftr-394	2862	3	every	every	DET
ftr-394	2862	4	taxpayer	taxpayer	NOUN
ftr-394	2862	5	’s	’s	PART
ftr-394	2862	6	obligation	obligation	NOUN
ftr-394	2862	7	.	.	PUNCT
ftr-394	2863	1	petitioner	petitioner	NOUN
ftr-394	2863	2	can	can	AUX
ftr-394	2863	3	not	not	PART
ftr-394	2863	4	2008	2008	NUM
ftr-394	2863	5	]	]	PUNCT
ftr-394	2863	6	recent	recent	ADJ
ftr-394	2863	7	developments	development	NOUN
ftr-394	2863	8	in	in	ADP
ftr-394	2863	9	federal	federal	ADJ
ftr-394	2863	10	income	income	NOUN
ftr-394	2863	11	taxation	taxation	NOUN
ftr-394	2863	12	853	853	NUM
ftr-394	2863	13	hide	hide	VERB
ftr-394	2863	14	behind	behind	ADP
ftr-394	2863	15	an	an	DET
ftr-394	2863	16	agent	agent	NOUN
ftr-394	2863	17	’s	’s	PART
ftr-394	2863	18	fraudulent	fraudulent	ADJ
ftr-394	2863	19	preparation	preparation	NOUN
ftr-394	2863	20	of	of	ADP
ftr-394	2863	21	his	his	PRON
ftr-394	2863	22	returns	return	NOUN
ftr-394	2863	23	and	and	CCONJ
ftr-394	2863	24	escape	escape	VERB
ftr-394	2863	25	paying	pay	VERB
ftr-394	2863	26	tax	tax	NOUN
ftr-394	2863	27	if	if	SCONJ
ftr-394	2863	28	the	the	DET
ftr-394	2863	29	government	government	NOUN
ftr-394	2863	30	is	be	AUX
ftr-394	2863	31	unable	unable	ADJ
ftr-394	2863	32	to	to	PART
ftr-394	2863	33	investigate	investigate	VERB
ftr-394	2863	34	fully	fully	ADV
ftr-394	2863	35	the	the	DET
ftr-394	2863	36	fraud	fraud	NOUN
ftr-394	2863	37	within	within	ADP
ftr-394	2863	38	the	the	DET
ftr-394	2863	39	limitations	limitation	NOUN
ftr-394	2863	40	period	period	NOUN
ftr-394	2863	41	.	.	PUNCT
ftr-394	2864	1	•	•	INTJ
ftr-394	2864	2	she	she	PRON
ftr-394	2864	3	further	far	ADV
ftr-394	2864	4	noted	note	VERB
ftr-394	2864	5	that	that	SCONJ
ftr-394	2864	6	the	the	DET
ftr-394	2864	7	irs	irs	PROPN
ftr-394	2864	8	was	be	AUX
ftr-394	2864	9	seeking	seek	VERB
ftr-394	2864	10	to	to	PART
ftr-394	2864	11	collect	collect	VERB
ftr-394	2864	12	only	only	ADV
ftr-394	2864	13	the	the	DET
ftr-394	2864	14	deficiency	deficiency	NOUN
ftr-394	2864	15	(	(	PUNCT
ftr-394	2864	16	and	and	CCONJ
ftr-394	2864	17	interest	interest	NOUN
ftr-394	2864	18	)	)	PUNCT
ftr-394	2864	19	from	from	ADP
ftr-394	2864	20	the	the	DET
ftr-394	2864	21	taxpayer	taxpayer	NOUN
ftr-394	2864	22	.	.	PUNCT
ftr-394	2865	1	2	2	X
ftr-394	2865	2	.	.	X
ftr-394	2865	3	deposit	deposit	NOUN
ftr-394	2865	4	or	or	CCONJ
ftr-394	2865	5	payment	payment	NOUN
ftr-394	2865	6	affects	affect	NOUN
ftr-394	2865	7	limitation	limitation	NOUN
ftr-394	2865	8	on	on	ADP
ftr-394	2865	9	suit	suit	NOUN
ftr-394	2865	10	for	for	ADP
ftr-394	2865	11	refund	refund	NOUN
ftr-394	2865	12	.	.	PUNCT
ftr-394	2866	1	huskins	huskin	NOUN
ftr-394	2866	2	v.	v.	ADP
ftr-394	2866	3	united	united	PROPN
ftr-394	2866	4	states	states	PROPN
ftr-394	2866	5	,	,	PUNCT
ftr-394	2866	6	75	75	NUM
ftr-394	2866	7	fed	feed	VERB
ftr-394	2866	8	.	.	PUNCT
ftr-394	2867	1	cl	cl	NOUN
ftr-394	2867	2	.	.	PUNCT
ftr-394	2868	1	659	659	NUM
ftr-394	2868	2	(	(	PUNCT
ftr-394	2868	3	3/16/07	3/16/07	NUM
ftr-394	2868	4	)	)	PUNCT
ftr-394	2868	5	.	.	PUNCT
ftr-394	2869	1	the	the	DET
ftr-394	2869	2	taxpayer	taxpayer	NOUN
ftr-394	2869	3	estate	estate	NOUN
ftr-394	2869	4	’s	’s	PART
ftr-394	2869	5	tax	tax	NOUN
ftr-394	2869	6	counsel	counsel	NOUN
ftr-394	2869	7	submitted	submit	VERB
ftr-394	2869	8	a	a	DET
ftr-394	2869	9	payment	payment	NOUN
ftr-394	2869	10	of	of	ADP
ftr-394	2869	11	$	$	SYM
ftr-394	2869	12	165,000	165,000	NUM
ftr-394	2869	13	to	to	ADP
ftr-394	2869	14	the	the	DET
ftr-394	2869	15	irs	irs	PROPN
ftr-394	2869	16	that	that	PRON
ftr-394	2869	17	was	be	AUX
ftr-394	2869	18	described	describe	VERB
ftr-394	2869	19	in	in	ADP
ftr-394	2869	20	counsel	counsel	NOUN
ftr-394	2869	21	’s	’s	PART
ftr-394	2869	22	cover	cover	NOUN
ftr-394	2869	23	letter	letter	NOUN
ftr-394	2869	24	as	as	ADP
ftr-394	2869	25	a	a	DET
ftr-394	2869	26	“	"	PUNCT
ftr-394	2869	27	payment	payment	NOUN
ftr-394	2869	28	”	"	PUNCT
ftr-394	2869	29	of	of	ADP
ftr-394	2869	30	estate	estate	NOUN
ftr-394	2869	31	taxes	taxis	NOUN
ftr-394	2869	32	.	.	PUNCT
ftr-394	2870	1	more	more	ADJ
ftr-394	2870	2	than	than	ADP
ftr-394	2870	3	three	three	NUM
ftr-394	2870	4	years	year	NOUN
ftr-394	2870	5	later	later	ADV
ftr-394	2870	6	the	the	DET
ftr-394	2870	7	estate	estate	NOUN
ftr-394	2870	8	filed	file	VERB
ftr-394	2870	9	a	a	DET
ftr-394	2870	10	return	return	NOUN
ftr-394	2870	11	showing	show	VERB
ftr-394	2870	12	zero	zero	NUM
ftr-394	2870	13	tax	tax	NOUN
ftr-394	2870	14	due	due	ADJ
ftr-394	2870	15	and	and	CCONJ
ftr-394	2870	16	requested	request	VERB
ftr-394	2870	17	a	a	DET
ftr-394	2870	18	refund	refund	NOUN
ftr-394	2870	19	of	of	ADP
ftr-394	2870	20	the	the	DET
ftr-394	2870	21	prior	prior	ADJ
ftr-394	2870	22	payment	payment	NOUN
ftr-394	2870	23	.	.	PUNCT
ftr-394	2871	1	the	the	DET
ftr-394	2871	2	government	government	NOUN
ftr-394	2871	3	claimed	claim	VERB
ftr-394	2871	4	that	that	SCONJ
ftr-394	2871	5	refund	refund	NOUN
ftr-394	2871	6	was	be	AUX
ftr-394	2871	7	barred	bar	VERB
ftr-394	2871	8	by	by	ADP
ftr-394	2871	9	the	the	DET
ftr-394	2871	10	three	three	NUM
ftr-394	2871	11	year	year	NOUN
ftr-394	2871	12	limitation	limitation	NOUN
ftr-394	2871	13	period	period	NOUN
ftr-394	2871	14	of	of	ADP
ftr-394	2871	15	§	§	PROPN
ftr-394	2871	16	6511	6511	NUM
ftr-394	2871	17	.	.	PUNCT
ftr-394	2872	1	the	the	DET
ftr-394	2872	2	court	court	NOUN
ftr-394	2872	3	concluded	conclude	VERB
ftr-394	2872	4	that	that	SCONJ
ftr-394	2872	5	the	the	DET
ftr-394	2872	6	payment	payment	NOUN
ftr-394	2872	7	was	be	AUX
ftr-394	2872	8	an	an	DET
ftr-394	2872	9	“	"	PUNCT
ftr-394	2872	10	undesignated	undesignated	ADJ
ftr-394	2872	11	remittance	remittance	NOUN
ftr-394	2872	12	”	"	PUNCT
ftr-394	2872	13	treated	treat	VERB
ftr-394	2872	14	as	as	ADP
ftr-394	2872	15	a	a	DET
ftr-394	2872	16	deposit	deposit	NOUN
ftr-394	2872	17	under	under	ADP
ftr-394	2872	18	rev	rev	PROPN
ftr-394	2872	19	.	.	PROPN
ftr-394	2872	20	proc	proc	PROPN
ftr-394	2872	21	.	.	PUNCT
ftr-394	2873	1	84	84	NUM
ftr-394	2873	2	-	-	SYM
ftr-394	2873	3	58	58	NUM
ftr-394	2873	4	,	,	PUNCT
ftr-394	2873	5	1984	1984	NUM
ftr-394	2873	6	-	-	SYM
ftr-394	2873	7	2	2	NUM
ftr-394	2873	8	c.b	c.b	PROPN
ftr-394	2873	9	.	.	PROPN
ftr-394	2873	10	501	501	NUM
ftr-394	2873	11	,	,	PUNCT
ftr-394	2873	12	and	and	CCONJ
ftr-394	2873	13	therefore	therefore	ADV
ftr-394	2873	14	refundable	refundable	ADJ
ftr-394	2873	15	.	.	PUNCT
ftr-394	2874	1	3	3	X
ftr-394	2874	2	.	.	X
ftr-394	2874	3	this	this	PRON
ftr-394	2874	4	is	be	AUX
ftr-394	2874	5	indeed	indeed	ADV
ftr-394	2874	6	a	a	DET
ftr-394	2874	7	taxing	tax	VERB
ftr-394	2874	8	opinion	opinion	NOUN
ftr-394	2874	9	.	.	PUNCT
ftr-394	2875	1	electrolux	electrolux	PROPN
ftr-394	2875	2	holdings	holdings	PROPN
ftr-394	2875	3	,	,	PUNCT
ftr-394	2875	4	inc	inc	PROPN
ftr-394	2875	5	.	.	PROPN
ftr-394	2876	1	v.	v.	PROPN
ftr-394	2876	2	united	united	PROPN
ftr-394	2876	3	states	states	PROPN
ftr-394	2876	4	,	,	PUNCT
ftr-394	2876	5	491	491	NUM
ftr-394	2876	6	f.3d	f.3d	NUM
ftr-394	2876	7	1327	1327	NUM
ftr-394	2876	8	(	(	PUNCT
ftr-394	2876	9	fed	fed	PROPN
ftr-394	2876	10	.	.	PUNCT
ftr-394	2876	11	cir	cir	PROPN
ftr-394	2876	12	.	.	PUNCT
ftr-394	2877	1	6/20/07	6/20/07	NUM
ftr-394	2877	2	)	)	PUNCT
ftr-394	2877	3	.	.	PUNCT
ftr-394	2878	1	in	in	ADP
ftr-394	2878	2	what	what	PRON
ftr-394	2878	3	the	the	DET
ftr-394	2878	4	court	court	NOUN
ftr-394	2878	5	describes	describe	VERB
ftr-394	2878	6	as	as	ADP
ftr-394	2878	7	a	a	DET
ftr-394	2878	8	“	"	PUNCT
ftr-394	2878	9	taxing	tax	VERB
ftr-394	2878	10	case	case	NOUN
ftr-394	2878	11	”	"	PUNCT
ftr-394	2878	12	the	the	DET
ftr-394	2878	13	federal	federal	ADJ
ftr-394	2878	14	circuit	circuit	NOUN
ftr-394	2878	15	interpreted	interpret	VERB
ftr-394	2878	16	§	§	PROPN
ftr-394	2878	17	6511(d)(2)(a	6511(d)(2)(a	NUM
ftr-394	2878	18	)	)	PUNCT
ftr-394	2878	19	,	,	PUNCT
ftr-394	2878	20	which	which	PRON
ftr-394	2878	21	provides	provide	VERB
ftr-394	2878	22	that	that	SCONJ
ftr-394	2878	23	the	the	DET
ftr-394	2878	24	3	3	NUM
ftr-394	2878	25	-	-	PUNCT
ftr-394	2878	26	year	year	NOUN
ftr-394	2878	27	statute	statute	NOUN
ftr-394	2878	28	of	of	ADP
ftr-394	2878	29	limitations	limitation	NOUN
ftr-394	2878	30	to	to	PART
ftr-394	2878	31	claim	claim	VERB
ftr-394	2878	32	a	a	DET
ftr-394	2878	33	refund	refund	NOUN
ftr-394	2878	34	for	for	ADP
ftr-394	2878	35	a	a	DET
ftr-394	2878	36	year	year	NOUN
ftr-394	2878	37	to	to	PART
ftr-394	2878	38	which	which	PRON
ftr-394	2878	39	a	a	DET
ftr-394	2878	40	capital	capital	NOUN
ftr-394	2878	41	loss	loss	NOUN
ftr-394	2878	42	carryback	carryback	NOUN
ftr-394	2878	43	is	be	AUX
ftr-394	2878	44	allowed	allow	VERB
ftr-394	2878	45	is	be	AUX
ftr-394	2878	46	determined	determine	VERB
ftr-394	2878	47	from	from	ADP
ftr-394	2878	48	the	the	DET
ftr-394	2878	49	year	year	NOUN
ftr-394	2878	50	in	in	ADP
ftr-394	2878	51	which	which	PRON
ftr-394	2878	52	the	the	DET
ftr-394	2878	53	loss	loss	NOUN
ftr-394	2878	54	providing	provide	VERB
ftr-394	2878	55	the	the	DET
ftr-394	2878	56	carryback	carryback	NOUN
ftr-394	2878	57	was	be	AUX
ftr-394	2878	58	recognized	recognize	VERB
ftr-394	2878	59	rather	rather	ADV
ftr-394	2878	60	than	than	ADP
ftr-394	2878	61	the	the	DET
ftr-394	2878	62	carryback	carryback	NOUN
ftr-394	2878	63	year	year	NOUN
ftr-394	2878	64	.	.	PUNCT
ftr-394	2879	1	the	the	DET
ftr-394	2879	2	taxpayer	taxpayer	NOUN
ftr-394	2879	3	incurred	incur	VERB
ftr-394	2879	4	a	a	DET
ftr-394	2879	5	consolidated	consolidated	ADJ
ftr-394	2879	6	loss	loss	NOUN
ftr-394	2879	7	in	in	ADP
ftr-394	2879	8	1994	1994	NUM
ftr-394	2879	9	that	that	PRON
ftr-394	2879	10	was	be	AUX
ftr-394	2879	11	ultimately	ultimately	ADV
ftr-394	2879	12	allowed	allow	VERB
ftr-394	2879	13	when	when	SCONJ
ftr-394	2879	14	the	the	DET
ftr-394	2879	15	loss	loss	NOUN
ftr-394	2879	16	disallowance	disallowance	NOUN
ftr-394	2879	17	rules	rule	NOUN
ftr-394	2879	18	of	of	ADP
ftr-394	2879	19	reg	reg	NOUN
ftr-394	2879	20	.	.	PUNCT
ftr-394	2880	1	§	§	PROPN
ftr-394	2880	2	1.1502	1.1502	NUM
ftr-394	2880	3	-	-	SYM
ftr-394	2880	4	20	20	NUM
ftr-394	2880	5	were	be	AUX
ftr-394	2880	6	declared	declare	VERB
ftr-394	2880	7	invalid	invalid	ADJ
ftr-394	2880	8	in	in	ADP
ftr-394	2880	9	rite	rite	ADJ
ftr-394	2880	10	-	-	PUNCT
ftr-394	2880	11	aid	aid	PROPN
ftr-394	2880	12	corp	corp	PROPN
ftr-394	2880	13	.	.	PROPN
ftr-394	2881	1	v.	v.	PROPN
ftr-394	2881	2	united	united	PROPN
ftr-394	2881	3	states	states	PROPN
ftr-394	2881	4	,	,	PUNCT
ftr-394	2881	5	255	255	NUM
ftr-394	2881	6	f.3d	f.3d	NUM
ftr-394	2881	7	1357	1357	NUM
ftr-394	2881	8	(	(	PUNCT
ftr-394	2881	9	fed	fed	PROPN
ftr-394	2881	10	.	.	PUNCT
ftr-394	2881	11	cir	cir	PROPN
ftr-394	2881	12	.	.	PROPN
ftr-394	2881	13	2001	2001	NUM
ftr-394	2881	14	)	)	PUNCT
ftr-394	2881	15	.	.	PUNCT
ftr-394	2882	1	the	the	DET
ftr-394	2882	2	taxpayer	taxpayer	NOUN
ftr-394	2882	3	had	have	AUX
ftr-394	2882	4	agreed	agree	VERB
ftr-394	2882	5	with	with	ADP
ftr-394	2882	6	the	the	DET
ftr-394	2882	7	irs	irs	PROPN
ftr-394	2882	8	to	to	ADP
ftr-394	2882	9	an	an	DET
ftr-394	2882	10	extension	extension	NOUN
ftr-394	2882	11	of	of	ADP
ftr-394	2882	12	the	the	DET
ftr-394	2882	13	statute	statute	NOUN
ftr-394	2882	14	of	of	ADP
ftr-394	2882	15	limitations	limitation	NOUN
ftr-394	2882	16	for	for	ADP
ftr-394	2882	17	its	its	PRON
ftr-394	2882	18	1994	1994	NUM
ftr-394	2882	19	year	year	NOUN
ftr-394	2882	20	to	to	ADP
ftr-394	2882	21	12/31/99	12/31/99	PROPN
ftr-394	2882	22	.	.	PUNCT
ftr-394	2883	1	the	the	DET
ftr-394	2883	2	irs	irs	PROPN
ftr-394	2883	3	allowed	allow	VERB
ftr-394	2883	4	the	the	DET
ftr-394	2883	5	taxpayer	taxpayer	NOUN
ftr-394	2883	6	’s	’s	PART
ftr-394	2883	7	claim	claim	NOUN
ftr-394	2883	8	for	for	ADP
ftr-394	2883	9	refund	refund	NOUN
ftr-394	2883	10	for	for	ADP
ftr-394	2883	11	its	its	PRON
ftr-394	2883	12	1994	1994	NUM
ftr-394	2883	13	year	year	NOUN
ftr-394	2883	14	,	,	PUNCT
ftr-394	2883	15	a	a	DET
ftr-394	2883	16	refund	refund	NOUN
ftr-394	2883	17	for	for	ADP
ftr-394	2883	18	its	its	PRON
ftr-394	2883	19	1993	1993	NUM
ftr-394	2883	20	year	year	NOUN
ftr-394	2883	21	to	to	PART
ftr-394	2883	22	which	which	DET
ftr-394	2883	23	part	part	NOUN
ftr-394	2883	24	of	of	ADP
ftr-394	2883	25	the	the	DET
ftr-394	2883	26	l994	l994	PROPN
ftr-394	2883	27	loss	loss	NOUN
ftr-394	2883	28	was	be	AUX
ftr-394	2883	29	carried	carry	VERB
ftr-394	2883	30	back	back	ADV
ftr-394	2883	31	,	,	PUNCT
ftr-394	2883	32	and	and	CCONJ
ftr-394	2883	33	refunds	refund	NOUN
ftr-394	2883	34	for	for	ADP
ftr-394	2883	35	1996	1996	NUM
ftr-394	2883	36	,	,	PUNCT
ftr-394	2883	37	1997	1997	NUM
ftr-394	2883	38	,	,	PUNCT
ftr-394	2883	39	and	and	CCONJ
ftr-394	2883	40	1998	1998	NUM
ftr-394	2883	41	,	,	PUNCT
ftr-394	2883	42	which	which	PRON
ftr-394	2883	43	were	be	AUX
ftr-394	2883	44	open	open	ADJ
ftr-394	2883	45	years	year	NOUN
ftr-394	2883	46	when	when	SCONJ
ftr-394	2883	47	the	the	DET
ftr-394	2883	48	taxpayer	taxpayer	NOUN
ftr-394	2883	49	filed	file	VERB
ftr-394	2883	50	its	its	PRON
ftr-394	2883	51	claim	claim	NOUN
ftr-394	2883	52	for	for	ADP
ftr-394	2883	53	refund	refund	NOUN
ftr-394	2883	54	on	on	ADP
ftr-394	2883	55	12/31/99	12/31/99	PROPN
ftr-394	2883	56	.	.	PUNCT
ftr-394	2884	1	however	however	ADV
ftr-394	2884	2	,	,	PUNCT
ftr-394	2884	3	the	the	DET
ftr-394	2884	4	federal	federal	ADJ
ftr-394	2884	5	circuit	circuit	NOUN
ftr-394	2884	6	agreed	agree	VERB
ftr-394	2884	7	with	with	ADP
ftr-394	2884	8	the	the	DET
ftr-394	2884	9	commissioner	commissioner	NOUN
ftr-394	2884	10	and	and	CCONJ
ftr-394	2884	11	the	the	DET
ftr-394	2884	12	federal	federal	ADJ
ftr-394	2884	13	claims	claim	NOUN
ftr-394	2884	14	court	court	NOUN
ftr-394	2884	15	that	that	PRON
ftr-394	2884	16	§	§	PROPN
ftr-394	2884	17	6511(d)(2)(a	6511(d)(2)(a	NUM
ftr-394	2884	18	)	)	PUNCT
ftr-394	2884	19	did	do	AUX
ftr-394	2884	20	not	not	PART
ftr-394	2884	21	permit	permit	VERB
ftr-394	2884	22	the	the	DET
ftr-394	2884	23	taxpayer	taxpayer	NOUN
ftr-394	2884	24	to	to	PART
ftr-394	2884	25	claim	claim	VERB
ftr-394	2884	26	a	a	DET
ftr-394	2884	27	refund	refund	NOUN
ftr-394	2884	28	for	for	ADP
ftr-394	2884	29	1995	1995	NUM
ftr-394	2884	30	.	.	PUNCT
ftr-394	2885	1	the	the	DET
ftr-394	2885	2	court	court	NOUN
ftr-394	2885	3	rejected	reject	VERB
ftr-394	2885	4	the	the	DET
ftr-394	2885	5	taxpayer	taxpayer	NOUN
ftr-394	2885	6	’s	’s	PART
ftr-394	2885	7	argument	argument	NOUN
ftr-394	2885	8	that	that	SCONJ
ftr-394	2885	9	§	§	PROPN
ftr-394	2885	10	6511(d)(2)(a	6511(d)(2)(a	NUM
ftr-394	2885	11	)	)	PUNCT
ftr-394	2885	12	applied	apply	VERB
ftr-394	2885	13	to	to	ADP
ftr-394	2885	14	its	its	PRON
ftr-394	2885	15	1995	1995	NUM
ftr-394	2885	16	year	year	NOUN
ftr-394	2885	17	because	because	SCONJ
ftr-394	2885	18	the	the	DET
ftr-394	2885	19	amount	amount	NOUN
ftr-394	2885	20	of	of	ADP
ftr-394	2885	21	the	the	DET
ftr-394	2885	22	loss	loss	NOUN
ftr-394	2885	23	carryforward	carryforward	NOUN
ftr-394	2885	24	to	to	ADP
ftr-394	2885	25	that	that	DET
ftr-394	2885	26	year	year	NOUN
ftr-394	2885	27	could	could	AUX
ftr-394	2885	28	not	not	PART
ftr-394	2885	29	be	be	AUX
ftr-394	2885	30	determined	determine	VERB
ftr-394	2885	31	until	until	SCONJ
ftr-394	2885	32	the	the	DET
ftr-394	2885	33	loss	loss	NOUN
ftr-394	2885	34	was	be	AUX
ftr-394	2885	35	carried	carry	VERB
ftr-394	2885	36	back	back	ADV
ftr-394	2885	37	to	to	ADP
ftr-394	2885	38	1993	1993	NUM
ftr-394	2885	39	.	.	PUNCT
ftr-394	2886	1	the	the	DET
ftr-394	2886	2	court	court	NOUN
ftr-394	2886	3	held	hold	VERB
ftr-394	2886	4	that	that	SCONJ
ftr-394	2886	5	the	the	DET
ftr-394	2886	6	taxpayer	taxpayer	NOUN
ftr-394	2886	7	’s	’s	PART
ftr-394	2886	8	1995	1995	NUM
ftr-394	2886	9	overpayment	overpayment	NOUN
ftr-394	2886	10	was	be	AUX
ftr-394	2886	11	not	not	PART
ftr-394	2886	12	due	due	ADJ
ftr-394	2886	13	to	to	ADP
ftr-394	2886	14	the	the	DET
ftr-394	2886	15	1993	1993	NUM
ftr-394	2886	16	carryback	carryback	NOUN
ftr-394	2886	17	and	and	CCONJ
ftr-394	2886	18	was	be	AUX
ftr-394	2886	19	thus	thus	ADV
ftr-394	2886	20	not	not	PART
ftr-394	2886	21	attributable	attributable	ADJ
ftr-394	2886	22	to	to	ADP
ftr-394	2886	23	the	the	DET
ftr-394	2886	24	capital	capital	NOUN
ftr-394	2886	25	loss	loss	NOUN
ftr-394	2886	26	carryback	carryback	NOUN
ftr-394	2886	27	.	.	PUNCT
ftr-394	2887	1	•	•	NUM
ftr-394	2887	2	cutting	cut	VERB
ftr-394	2887	3	to	to	ADP
ftr-394	2887	4	the	the	DET
ftr-394	2887	5	chase	chase	NOUN
ftr-394	2887	6	,	,	PUNCT
ftr-394	2887	7	the	the	DET
ftr-394	2887	8	essential	essential	ADJ
ftr-394	2887	9	holding	holding	NOUN
ftr-394	2887	10	of	of	ADP
ftr-394	2887	11	the	the	DET
ftr-394	2887	12	case	case	NOUN
ftr-394	2887	13	is	be	AUX
ftr-394	2887	14	that	that	SCONJ
ftr-394	2887	15	§	§	PROPN
ftr-394	2887	16	6511(d)(2)(a	6511(d)(2)(a	NUM
ftr-394	2887	17	)	)	PUNCT
ftr-394	2887	18	extends	extend	VERB
ftr-394	2887	19	the	the	DET
ftr-394	2887	20	period	period	NOUN
ftr-394	2887	21	of	of	ADP
ftr-394	2887	22	limitations	limitation	NOUN
ftr-394	2887	23	for	for	ADP
ftr-394	2887	24	carrying	carry	VERB
ftr-394	2887	25	back	back	ADP
ftr-394	2887	26	a	a	DET
ftr-394	2887	27	loss	loss	NOUN
ftr-394	2887	28	,	,	PUNCT
ftr-394	2887	29	but	but	CCONJ
ftr-394	2887	30	not	not	PART
ftr-394	2887	31	for	for	ADP
ftr-394	2887	32	carrying	carry	VERB
ftr-394	2887	33	forward	forward	ADP
ftr-394	2887	34	such	such	ADJ
ftr-394	2887	35	loss	loss	NOUN
ftr-394	2887	36	,	,	PUNCT
ftr-394	2887	37	where	where	SCONJ
ftr-394	2887	38	the	the	DET
ftr-394	2887	39	amount	amount	NOUN
ftr-394	2887	40	of	of	ADP
ftr-394	2887	41	the	the	DET
ftr-394	2887	42	allowable	allowable	ADJ
ftr-394	2887	43	loss	loss	NOUN
ftr-394	2887	44	is	be	AUX
ftr-394	2887	45	finally	finally	ADV
ftr-394	2887	46	determined	determine	VERB
ftr-394	2887	47	in	in	ADP
ftr-394	2887	48	a	a	DET
ftr-394	2887	49	year	year	NOUN
ftr-394	2887	50	later	later	ADV
ftr-394	2887	51	than	than	SCONJ
ftr-394	2887	52	it	it	PRON
ftr-394	2887	53	was	be	AUX
ftr-394	2887	54	incurred	incur	VERB
ftr-394	2887	55	,	,	PUNCT
ftr-394	2887	56	854	854	NUM
ftr-394	2887	57	florida	florida	PROPN
ftr-394	2887	58	tax	tax	NOUN
ftr-394	2887	59	review	review	NOUN
ftr-394	2887	60	[	[	X
ftr-394	2887	61	vol	vol	NOUN
ftr-394	2887	62	.	.	PUNCT
ftr-394	2887	63	8	8	NUM
ftr-394	2887	64	:	:	PUNCT
ftr-394	2887	65	si	si	X
ftr-394	2887	66	not	not	PART
ftr-394	2887	67	all	all	PRON
ftr-394	2887	68	of	of	ADP
ftr-394	2887	69	the	the	DET
ftr-394	2887	70	loss	loss	NOUN
ftr-394	2887	71	is	be	AUX
ftr-394	2887	72	absorbed	absorb	VERB
ftr-394	2887	73	in	in	ADP
ftr-394	2887	74	carryback	carryback	ADJ
ftr-394	2887	75	years	year	NOUN
ftr-394	2887	76	,	,	PUNCT
ftr-394	2887	77	and	and	CCONJ
ftr-394	2887	78	the	the	DET
ftr-394	2887	79	carryforward	carryforward	ADJ
ftr-394	2887	80	year	year	NOUN
ftr-394	2887	81	is	be	AUX
ftr-394	2887	82	closed	closed	ADJ
ftr-394	2887	83	.	.	PUNCT
ftr-394	2888	1	4	4	X
ftr-394	2888	2	.	.	X
ftr-394	2888	3	overstating	overstate	VERB
ftr-394	2888	4	basis	basis	NOUN
ftr-394	2888	5	is	be	AUX
ftr-394	2888	6	not	not	PART
ftr-394	2888	7	the	the	DET
ftr-394	2888	8	same	same	ADJ
ftr-394	2888	9	as	as	ADP
ftr-394	2888	10	gross	gross	ADJ
ftr-394	2888	11	income	income	NOUN
ftr-394	2888	12	.	.	PUNCT
ftr-394	2889	1	bakersfield	bakersfield	PROPN
ftr-394	2889	2	energy	energy	NOUN
ftr-394	2889	3	partners	partner	NOUN
ftr-394	2889	4	,	,	PUNCT
ftr-394	2889	5	lp	lp	PROPN
ftr-394	2889	6	v.	v.	PROPN
ftr-394	2889	7	commissioner	commissioner	NOUN
ftr-394	2889	8	,	,	PUNCT
ftr-394	2889	9	128	128	NUM
ftr-394	2889	10	t.c	t.c	PROPN
ftr-394	2889	11	.	.	PROPN
ftr-394	2889	12	207	207	NUM
ftr-394	2889	13	(	(	PUNCT
ftr-394	2889	14	6/14/07	6/14/07	NUM
ftr-394	2889	15	)	)	PUNCT
ftr-394	2889	16	.	.	PUNCT
ftr-394	2890	1	overstated	overstate	VERB
ftr-394	2890	2	basis	basis	NOUN
ftr-394	2890	3	resulted	result	VERB
ftr-394	2890	4	in	in	ADP
ftr-394	2890	5	an	an	DET
ftr-394	2890	6	understatement	understatement	NOUN
ftr-394	2890	7	of	of	ADP
ftr-394	2890	8	§	§	PROPN
ftr-394	2890	9	1231	1231	NUM
ftr-394	2890	10	gain	gain	NOUN
ftr-394	2890	11	.	.	PUNCT
ftr-394	2891	1	looking	look	VERB
ftr-394	2891	2	to	to	ADP
ftr-394	2891	3	precedent	precedent	NOUN
ftr-394	2891	4	under	under	ADP
ftr-394	2891	5	the	the	DET
ftr-394	2891	6	statutory	statutory	ADJ
ftr-394	2891	7	predecessor	predecessor	NOUN
ftr-394	2891	8	of	of	ADP
ftr-394	2891	9	§	§	PROPN
ftr-394	2891	10	6501(e	6501(e	ADP
ftr-394	2891	11	)	)	PUNCT
ftr-394	2891	12	in	in	ADP
ftr-394	2891	13	the	the	DET
ftr-394	2891	14	1939	1939	NUM
ftr-394	2891	15	code	code	NOUN
ftr-394	2891	16	(	(	PUNCT
ftr-394	2891	17	colony	colony	PROPN
ftr-394	2891	18	,	,	PUNCT
ftr-394	2891	19	inc	inc	PROPN
ftr-394	2891	20	.	.	PROPN
ftr-394	2892	1	v.	v.	PROPN
ftr-394	2892	2	commissioner	commissioner	PROPN
ftr-394	2892	3	,	,	PUNCT
ftr-394	2892	4	357	357	NUM
ftr-394	2892	5	u.s	u.s	PROPN
ftr-394	2892	6	.	.	PROPN
ftr-394	2892	7	28	28	NUM
ftr-394	2892	8	(	(	PUNCT
ftr-394	2892	9	1958	1958	NUM
ftr-394	2892	10	)	)	PUNCT
ftr-394	2892	11	)	)	PUNCT
ftr-394	2892	12	,	,	PUNCT
ftr-394	2892	13	from	from	ADP
ftr-394	2892	14	which	which	PRON
ftr-394	2892	15	the	the	DET
ftr-394	2892	16	6	6	NUM
ftr-394	2892	17	-	-	PUNCT
ftr-394	2892	18	year	year	NOUN
ftr-394	2892	19	statute	statute	NOUN
ftr-394	2892	20	of	of	ADP
ftr-394	2892	21	limitations	limitation	NOUN
ftr-394	2892	22	in	in	ADP
ftr-394	2892	23	§	§	PROPN
ftr-394	2892	24	6229(c)(2	6229(c)(2	NUM
ftr-394	2892	25	)	)	PUNCT
ftr-394	2892	26	is	be	AUX
ftr-394	2892	27	derived	derive	VERB
ftr-394	2892	28	and	and	CCONJ
ftr-394	2892	29	to	to	PART
ftr-394	2892	30	which	which	PRON
ftr-394	2892	31	it	it	PRON
ftr-394	2892	32	is	be	AUX
ftr-394	2892	33	analogous	analogous	ADJ
ftr-394	2892	34	,	,	PUNCT
ftr-394	2892	35	the	the	DET
ftr-394	2892	36	tax	tax	NOUN
ftr-394	2892	37	court	court	NOUN
ftr-394	2892	38	concluded	conclude	VERB
ftr-394	2892	39	that	that	SCONJ
ftr-394	2892	40	this	this	DET
ftr-394	2892	41	understated	understate	VERB
ftr-394	2892	42	gain	gain	NOUN
ftr-394	2892	43	was	be	AUX
ftr-394	2892	44	not	not	PART
ftr-394	2892	45	an	an	DET
ftr-394	2892	46	omission	omission	NOUN
ftr-394	2892	47	of	of	ADP
ftr-394	2892	48	“	"	PUNCT
ftr-394	2892	49	gross	gross	ADJ
ftr-394	2892	50	income	income	NOUN
ftr-394	2892	51	”	"	PUNCT
ftr-394	2892	52	that	that	PRON
ftr-394	2892	53	would	would	AUX
ftr-394	2892	54	invoke	invoke	VERB
ftr-394	2892	55	the	the	DET
ftr-394	2892	56	6	6	NUM
ftr-394	2892	57	-	-	PUNCT
ftr-394	2892	58	year	year	NOUN
ftr-394	2892	59	statute	statute	NOUN
ftr-394	2892	60	of	of	ADP
ftr-394	2892	61	limitations	limitation	NOUN
ftr-394	2892	62	under	under	ADP
ftr-394	2892	63	§	§	PROPN
ftr-394	2892	64	6229(c)(2	6229(c)(2	NUM
ftr-394	2892	65	)	)	PUNCT
ftr-394	2892	66	applicable	applicable	ADJ
ftr-394	2892	67	to	to	ADP
ftr-394	2892	68	partnership	partnership	NOUN
ftr-394	2892	69	audits	audits	NOUN
ftr-394	2892	70	.	.	PUNCT
ftr-394	2893	1	a.	a.	NOUN
ftr-394	2893	2	and	and	CCONJ
ftr-394	2893	3	the	the	DET
ftr-394	2893	4	court	court	NOUN
ftr-394	2893	5	of	of	ADP
ftr-394	2893	6	federal	federal	ADJ
ftr-394	2893	7	claims	claim	NOUN
ftr-394	2893	8	agrees	agree	VERB
ftr-394	2893	9	.	.	PUNCT
ftr-394	2894	1	grapevine	grapevine	NOUN
ftr-394	2894	2	imports	import	NOUN
ftr-394	2894	3	,	,	PUNCT
ftr-394	2894	4	ltd	ltd	PROPN
ftr-394	2894	5	v.	v.	PROPN
ftr-394	2894	6	united	united	PROPN
ftr-394	2894	7	states	states	PROPN
ftr-394	2894	8	,	,	PUNCT
ftr-394	2894	9	77	77	NUM
ftr-394	2894	10	fed	fed	PROPN
ftr-394	2894	11	.	.	PUNCT
ftr-394	2895	1	cl	cl	NOUN
ftr-394	2895	2	.	.	PUNCT
ftr-394	2896	1	505	505	NUM
ftr-394	2896	2	(	(	PUNCT
ftr-394	2896	3	7/17/07	7/17/07	NUM
ftr-394	2896	4	)	)	PUNCT
ftr-394	2896	5	.	.	PUNCT
ftr-394	2897	1	in	in	ADP
ftr-394	2897	2	a	a	DET
ftr-394	2897	3	tefra	tefra	PROPN
ftr-394	2897	4	partnership	partnership	NOUN
ftr-394	2897	5	tax	tax	NOUN
ftr-394	2897	6	shelter	shelter	NOUN
ftr-394	2897	7	case	case	NOUN
ftr-394	2897	8	,	,	PUNCT
ftr-394	2897	9	the	the	DET
ftr-394	2897	10	court	court	NOUN
ftr-394	2897	11	of	of	ADP
ftr-394	2897	12	federal	federal	ADJ
ftr-394	2897	13	claims	claim	NOUN
ftr-394	2897	14	(	(	PUNCT
ftr-394	2897	15	judge	judge	NOUN
ftr-394	2897	16	allegra	allegra	PROPN
ftr-394	2897	17	)	)	PUNCT
ftr-394	2897	18	held	hold	VERB
ftr-394	2897	19	that	that	SCONJ
ftr-394	2897	20	the	the	DET
ftr-394	2897	21	§	§	PROPN
ftr-394	2897	22	6501(e	6501(e	ADJ
ftr-394	2897	23	)	)	PUNCT
ftr-394	2897	24	6	6	NUM
ftr-394	2897	25	-	-	PUNCT
ftr-394	2897	26	year	year	NOUN
ftr-394	2897	27	statute	statute	NOUN
ftr-394	2897	28	of	of	ADP
ftr-394	2897	29	limitations	limitation	NOUN
ftr-394	2897	30	does	do	AUX
ftr-394	2897	31	not	not	PART
ftr-394	2897	32	apply	apply	VERB
ftr-394	2897	33	to	to	ADP
ftr-394	2897	34	basis	basis	NOUN
ftr-394	2897	35	overstatements	overstatement	NOUN
ftr-394	2897	36	under	under	ADP
ftr-394	2897	37	colony	colony	NOUN
ftr-394	2897	38	,	,	PUNCT
ftr-394	2897	39	inc	inc	PROPN
ftr-394	2897	40	.	.	PROPN
ftr-394	2898	1	v.	v.	PROPN
ftr-394	2898	2	commissioner	commissioner	PROPN
ftr-394	2898	3	,	,	PUNCT
ftr-394	2898	4	357	357	NUM
ftr-394	2898	5	u.s	u.s	PROPN
ftr-394	2898	6	.	.	PROPN
ftr-394	2898	7	28	28	NUM
ftr-394	2898	8	(	(	PUNCT
ftr-394	2898	9	1958	1958	NUM
ftr-394	2898	10	)	)	PUNCT
ftr-394	2898	11	.	.	PUNCT
ftr-394	2899	1	section	section	NOUN
ftr-394	2899	2	6501(e	6501(e	NUM
ftr-394	2899	3	)	)	PUNCT
ftr-394	2899	4	,	,	PUNCT
ftr-394	2899	5	rather	rather	ADV
ftr-394	2899	6	than	than	ADP
ftr-394	2899	7	§	§	PROPN
ftr-394	2899	8	6229(c)(2	6229(c)(2	NUM
ftr-394	2899	9	)	)	PUNCT
ftr-394	2899	10	as	as	ADP
ftr-394	2899	11	in	in	ADP
ftr-394	2899	12	bakersfield	bakersfield	PROPN
ftr-394	2899	13	energy	energy	NOUN
ftr-394	2899	14	partners	partner	NOUN
ftr-394	2899	15	,	,	PUNCT
ftr-394	2899	16	lp	lp	ADP
ftr-394	2899	17	,	,	PUNCT
ftr-394	2899	18	because	because	SCONJ
ftr-394	2899	19	in	in	ADP
ftr-394	2899	20	earlier	early	ADJ
ftr-394	2899	21	proceedings	proceeding	NOUN
ftr-394	2899	22	in	in	ADP
ftr-394	2899	23	the	the	DET
ftr-394	2899	24	instant	instant	ADJ
ftr-394	2899	25	case	case	NOUN
ftr-394	2899	26	,	,	PUNCT
ftr-394	2899	27	71	71	NUM
ftr-394	2899	28	fed	fed	PROPN
ftr-394	2899	29	.	.	PUNCT
ftr-394	2900	1	cl	cl	NOUN
ftr-394	2900	2	.	.	PUNCT
ftr-394	2901	1	324	324	NUM
ftr-394	2901	2	(	(	PUNCT
ftr-394	2901	3	2006	2006	NUM
ftr-394	2901	4	)	)	PUNCT
ftr-394	2901	5	,	,	PUNCT
ftr-394	2901	6	the	the	DET
ftr-394	2901	7	court	court	NOUN
ftr-394	2901	8	had	have	AUX
ftr-394	2901	9	held	hold	VERB
ftr-394	2901	10	that	that	SCONJ
ftr-394	2901	11	§	§	PROPN
ftr-394	2901	12	6229	6229	NUM
ftr-394	2901	13	did	do	AUX
ftr-394	2901	14	not	not	PART
ftr-394	2901	15	create	create	VERB
ftr-394	2901	16	an	an	DET
ftr-394	2901	17	independent	independent	ADJ
ftr-394	2901	18	statute	statute	NOUN
ftr-394	2901	19	of	of	ADP
ftr-394	2901	20	limitations	limitation	NOUN
ftr-394	2901	21	,	,	PUNCT
ftr-394	2901	22	but	but	CCONJ
ftr-394	2901	23	instead	instead	ADV
ftr-394	2901	24	only	only	ADV
ftr-394	2901	25	provides	provide	VERB
ftr-394	2901	26	a	a	DET
ftr-394	2901	27	minimum	minimum	ADJ
ftr-394	2901	28	period	period	NOUN
ftr-394	2901	29	for	for	ADP
ftr-394	2901	30	assessment	assessment	NOUN
ftr-394	2901	31	for	for	ADP
ftr-394	2901	32	partnership	partnership	NOUN
ftr-394	2901	33	items	item	NOUN
ftr-394	2901	34	that	that	PRON
ftr-394	2901	35	could	could	AUX
ftr-394	2901	36	extend	extend	VERB
ftr-394	2901	37	the	the	DET
ftr-394	2901	38	§	§	PROPN
ftr-394	2901	39	6501	6501	NUM
ftr-394	2901	40	statute	statute	NOUN
ftr-394	2901	41	of	of	ADP
ftr-394	2901	42	limitations	limitation	NOUN
ftr-394	2901	43	,	,	PUNCT
ftr-394	2901	44	and	and	CCONJ
ftr-394	2901	45	because	because	SCONJ
ftr-394	2901	46	the	the	DET
ftr-394	2901	47	fpaa	fpaa	NOUN
ftr-394	2901	48	was	be	AUX
ftr-394	2901	49	sent	send	VERB
ftr-394	2901	50	within	within	ADP
ftr-394	2901	51	this	this	DET
ftr-394	2901	52	6	6	NUM
ftr-394	2901	53	-	-	PUNCT
ftr-394	2901	54	year	year	NOUN
ftr-394	2901	55	statute	statute	NOUN
ftr-394	2901	56	of	of	ADP
ftr-394	2901	57	limitations	limitation	NOUN
ftr-394	2901	58	under	under	ADP
ftr-394	2901	59	§	§	PROPN
ftr-394	2901	60	6229(d	6229(d	NOUN
ftr-394	2901	61	)	)	PUNCT
ftr-394	2901	62	the	the	DET
ftr-394	2901	63	statute	statute	NOUN
ftr-394	2901	64	of	of	ADP
ftr-394	2901	65	limitations	limitation	NOUN
ftr-394	2901	66	with	with	ADP
ftr-394	2901	67	respect	respect	NOUN
ftr-394	2901	68	to	to	ADP
ftr-394	2901	69	the	the	DET
ftr-394	2901	70	partners	partner	NOUN
ftr-394	2901	71	was	be	AUX
ftr-394	2901	72	suspended	suspend	VERB
ftr-394	2901	73	.	.	PUNCT
ftr-394	2902	1	•	•	NUM
ftr-394	2902	2	however	however	ADV
ftr-394	2902	3	,	,	PUNCT
ftr-394	2902	4	citing	cite	VERB
ftr-394	2902	5	barenholtz	barenholtz	PROPN
ftr-394	2902	6	v.	v.	PROPN
ftr-394	2902	7	united	united	PROPN
ftr-394	2902	8	states	states	PROPN
ftr-394	2902	9	,	,	PUNCT
ftr-394	2902	10	784	784	NUM
ftr-394	2902	11	f.2d	f.2d	NOUN
ftr-394	2902	12	375	375	NUM
ftr-394	2902	13	(	(	PUNCT
ftr-394	2902	14	fed	fed	PROPN
ftr-394	2902	15	.	.	PUNCT
ftr-394	2902	16	cir	cir	PROPN
ftr-394	2902	17	.	.	PROPN
ftr-394	2902	18	1986	1986	NUM
ftr-394	2902	19	)	)	PUNCT
ftr-394	2903	1	,	,	PUNCT
ftr-394	2903	2	the	the	DET
ftr-394	2903	3	court	court	NOUN
ftr-394	2903	4	rejected	reject	VERB
ftr-394	2903	5	the	the	DET
ftr-394	2903	6	taxpayer	taxpayer	NOUN
ftr-394	2903	7	’s	’s	PART
ftr-394	2903	8	argument	argument	NOUN
ftr-394	2903	9	that	that	SCONJ
ftr-394	2903	10	because	because	SCONJ
ftr-394	2903	11	the	the	DET
ftr-394	2903	12	statute	statute	NOUN
ftr-394	2903	13	of	of	ADP
ftr-394	2903	14	limitations	limitation	NOUN
ftr-394	2903	15	on	on	ADP
ftr-394	2903	16	1999	1999	NUM
ftr-394	2903	17	had	have	AUX
ftr-394	2903	18	run	run	VERB
ftr-394	2903	19	,	,	PUNCT
ftr-394	2903	20	the	the	DET
ftr-394	2903	21	irs	irs	PROPN
ftr-394	2903	22	was	be	AUX
ftr-394	2903	23	barred	bar	VERB
ftr-394	2903	24	from	from	ADP
ftr-394	2903	25	adjusting	adjust	VERB
ftr-394	2903	26	the	the	DET
ftr-394	2903	27	amount	amount	NOUN
ftr-394	2903	28	of	of	ADP
ftr-394	2903	29	the	the	DET
ftr-394	2903	30	nol	nol	NOUN
ftr-394	2903	31	carryover	carryover	NOUN
ftr-394	2903	32	from	from	ADP
ftr-394	2903	33	1999	1999	NUM
ftr-394	2903	34	to	to	ADP
ftr-394	2903	35	2000	2000	NUM
ftr-394	2903	36	,	,	PUNCT
ftr-394	2903	37	which	which	PRON
ftr-394	2903	38	remained	remain	VERB
ftr-394	2903	39	an	an	DET
ftr-394	2903	40	open	open	ADJ
ftr-394	2903	41	year	year	NOUN
ftr-394	2903	42	.	.	PUNCT
ftr-394	2904	1	b.	b.	PROPN
ftr-394	2905	1	but	but	CCONJ
ftr-394	2905	2	a	a	DET
ftr-394	2905	3	district	district	NOUN
ftr-394	2905	4	court	court	NOUN
ftr-394	2905	5	in	in	ADP
ftr-394	2905	6	florida	florida	PROPN
ftr-394	2905	7	disagrees	disagree	VERB
ftr-394	2905	8	.	.	PUNCT
ftr-394	2906	1	brandon	brandon	PROPN
ftr-394	2906	2	ridge	ridge	PROPN
ftr-394	2906	3	partners	partners	PROPN
ftr-394	2906	4	v.	v.	ADP
ftr-394	2906	5	united	united	PROPN
ftr-394	2906	6	states	states	PROPN
ftr-394	2906	7	,	,	PUNCT
ftr-394	2906	8	100	100	NUM
ftr-394	2906	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2906	10	2007	2007	NUM
ftr-394	2906	11	-	-	SYM
ftr-394	2906	12	5347	5347	NUM
ftr-394	2906	13	(	(	PUNCT
ftr-394	2906	14	m.d	m.d	PROPN
ftr-394	2906	15	.	.	PROPN
ftr-394	2906	16	fla	fla	PROPN
ftr-394	2906	17	.	.	PUNCT
ftr-394	2907	1	7/30/07	7/30/07	NUM
ftr-394	2907	2	)	)	PUNCT
ftr-394	2907	3	.	.	PUNCT
ftr-394	2908	1	the	the	DET
ftr-394	2908	2	court	court	NOUN
ftr-394	2908	3	refused	refuse	VERB
ftr-394	2908	4	to	to	PART
ftr-394	2908	5	follow	follow	VERB
ftr-394	2908	6	bakersfield	bakersfield	PROPN
ftr-394	2908	7	energy	energy	NOUN
ftr-394	2908	8	partners	partner	NOUN
ftr-394	2908	9	and	and	CCONJ
ftr-394	2908	10	grapevine	grapevine	NOUN
ftr-394	2908	11	imports	import	NOUN
ftr-394	2908	12	and	and	CCONJ
ftr-394	2908	13	held	hold	VERB
ftr-394	2908	14	that	that	SCONJ
ftr-394	2908	15	the	the	DET
ftr-394	2908	16	§	§	PROPN
ftr-394	2908	17	6501(e	6501(e	ADJ
ftr-394	2908	18	)	)	PUNCT
ftr-394	2908	19	6	6	NUM
ftr-394	2908	20	-	-	PUNCT
ftr-394	2908	21	year	year	NOUN
ftr-394	2908	22	statute	statute	NOUN
ftr-394	2908	23	of	of	ADP
ftr-394	2908	24	limitations	limitation	NOUN
ftr-394	2908	25	does	do	AUX
ftr-394	2908	26	apply	apply	VERB
ftr-394	2908	27	to	to	ADP
ftr-394	2908	28	basis	basis	NOUN
ftr-394	2908	29	overstatements	overstatement	NOUN
ftr-394	2908	30	.	.	PUNCT
ftr-394	2909	1	the	the	DET
ftr-394	2909	2	court	court	NOUN
ftr-394	2909	3	reasoned	reason	VERB
ftr-394	2909	4	that	that	SCONJ
ftr-394	2909	5	as	as	ADP
ftr-394	2909	6	a	a	DET
ftr-394	2909	7	result	result	NOUN
ftr-394	2909	8	of	of	ADP
ftr-394	2909	9	subsequent	subsequent	ADJ
ftr-394	2909	10	amendments	amendment	NOUN
ftr-394	2909	11	to	to	ADP
ftr-394	2909	12	the	the	DET
ftr-394	2909	13	relevant	relevant	ADJ
ftr-394	2909	14	code	code	NOUN
ftr-394	2909	15	sections	section	NOUN
ftr-394	2909	16	,	,	PUNCT
ftr-394	2909	17	the	the	DET
ftr-394	2909	18	application	application	NOUN
ftr-394	2909	19	of	of	ADP
ftr-394	2909	20	colony	colony	NOUN
ftr-394	2909	21	,	,	PUNCT
ftr-394	2909	22	inc	inc	PROPN
ftr-394	2909	23	.	.	PROPN
ftr-394	2910	1	v.	v.	PROPN
ftr-394	2910	2	commissioner	commissioner	PROPN
ftr-394	2910	3	,	,	PUNCT
ftr-394	2910	4	357	357	NUM
ftr-394	2910	5	u.s	u.s	PROPN
ftr-394	2910	6	.	.	PROPN
ftr-394	2910	7	28	28	NUM
ftr-394	2910	8	(	(	PUNCT
ftr-394	2910	9	1958	1958	NUM
ftr-394	2910	10	)	)	PUNCT
ftr-394	2910	11	is	be	AUX
ftr-394	2910	12	limited	limit	VERB
ftr-394	2910	13	to	to	ADP
ftr-394	2910	14	situations	situation	NOUN
ftr-394	2910	15	described	describe	VERB
ftr-394	2910	16	in	in	ADP
ftr-394	2910	17	§	§	PROPN
ftr-394	2910	18	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-394	2910	19	)	)	PUNCT
ftr-394	2910	20	,	,	PUNCT
ftr-394	2910	21	which	which	PRON
ftr-394	2910	22	applies	apply	VERB
ftr-394	2910	23	to	to	ADP
ftr-394	2910	24	trade	trade	NOUN
ftr-394	2910	25	or	or	CCONJ
ftr-394	2910	26	business	business	NOUN
ftr-394	2910	27	sales	sale	NOUN
ftr-394	2910	28	of	of	ADP
ftr-394	2910	29	goods	good	NOUN
ftr-394	2910	30	or	or	CCONJ
ftr-394	2910	31	services	service	NOUN
ftr-394	2910	32	.	.	PUNCT
ftr-394	2911	1	(	(	PUNCT
ftr-394	2911	2	“	"	PUNCT
ftr-394	2911	3	in	in	ADP
ftr-394	2911	4	the	the	DET
ftr-394	2911	5	case	case	NOUN
ftr-394	2911	6	of	of	ADP
ftr-394	2911	7	a	a	DET
ftr-394	2911	8	trade	trade	NOUN
ftr-394	2911	9	or	or	CCONJ
ftr-394	2911	10	business	business	NOUN
ftr-394	2911	11	,	,	PUNCT
ftr-394	2911	12	the	the	DET
ftr-394	2911	13	term	term	NOUN
ftr-394	2911	14	‘	'	PUNCT
ftr-394	2911	15	gross	gross	ADJ
ftr-394	2911	16	income	income	NOUN
ftr-394	2911	17	’	'	PUNCT
ftr-394	2911	18	means	mean	VERB
ftr-394	2911	19	the	the	DET
ftr-394	2911	20	total	total	NOUN
ftr-394	2911	21	of	of	ADP
ftr-394	2911	22	the	the	DET
ftr-394	2911	23	amounts	amount	NOUN
ftr-394	2911	24	received	receive	VERB
ftr-394	2911	25	or	or	CCONJ
ftr-394	2911	26	accrued	accrue	VERB
ftr-394	2911	27	from	from	ADP
ftr-394	2911	28	the	the	DET
ftr-394	2911	29	sale	sale	NOUN
ftr-394	2911	30	of	of	ADP
ftr-394	2911	31	goods	good	NOUN
ftr-394	2911	32	or	or	CCONJ
ftr-394	2911	33	services	service	NOUN
ftr-394	2911	34	(	(	PUNCT
ftr-394	2911	35	if	if	SCONJ
ftr-394	2911	36	such	such	ADJ
ftr-394	2911	37	amounts	amount	NOUN
ftr-394	2911	38	are	be	AUX
ftr-394	2911	39	required	require	VERB
ftr-394	2911	40	to	to	PART
ftr-394	2911	41	be	be	AUX
ftr-394	2911	42	shown	show	VERB
ftr-394	2911	43	on	on	ADP
ftr-394	2911	44	the	the	DET
ftr-394	2911	45	return	return	NOUN
ftr-394	2911	46	)	)	PUNCT
ftr-394	2911	47	2008	2008	NUM
ftr-394	2911	48	]	]	PUNCT
ftr-394	2912	1	recent	recent	ADJ
ftr-394	2912	2	developments	development	NOUN
ftr-394	2912	3	in	in	ADP
ftr-394	2912	4	federal	federal	ADJ
ftr-394	2912	5	income	income	NOUN
ftr-394	2912	6	taxation	taxation	NOUN
ftr-394	2912	7	855	855	NUM
ftr-394	2912	8	prior	prior	ADV
ftr-394	2912	9	to	to	ADP
ftr-394	2912	10	diminution	diminution	NOUN
ftr-394	2912	11	by	by	ADP
ftr-394	2912	12	the	the	DET
ftr-394	2912	13	cost	cost	NOUN
ftr-394	2912	14	of	of	ADP
ftr-394	2912	15	such	such	ADJ
ftr-394	2912	16	sales	sale	NOUN
ftr-394	2912	17	or	or	CCONJ
ftr-394	2912	18	services	service	NOUN
ftr-394	2912	19	.	.	PUNCT
ftr-394	2912	20	”	"	PUNCT
ftr-394	2913	1	]	]	PUNCT
ftr-394	2913	2	.	.	PUNCT
ftr-394	2914	1	the	the	DET
ftr-394	2914	2	court	court	NOUN
ftr-394	2914	3	reasoned	reason	VERB
ftr-394	2914	4	that	that	SCONJ
ftr-394	2914	5	to	to	PART
ftr-394	2914	6	conclude	conclude	VERB
ftr-394	2914	7	otherwise	otherwise	ADV
ftr-394	2914	8	would	would	AUX
ftr-394	2914	9	render	render	VERB
ftr-394	2914	10	§	§	PROPN
ftr-394	2914	11	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-394	2914	12	)	)	PUNCT
ftr-394	2914	13	superfluous	superfluous	ADJ
ftr-394	2914	14	.	.	PUNCT
ftr-394	2915	1	because	because	SCONJ
ftr-394	2915	2	the	the	DET
ftr-394	2915	3	transaction	transaction	NOUN
ftr-394	2915	4	at	at	ADP
ftr-394	2915	5	issue	issue	NOUN
ftr-394	2915	6	was	be	AUX
ftr-394	2915	7	the	the	DET
ftr-394	2915	8	partnership	partnership	NOUN
ftr-394	2915	9	’s	’s	PART
ftr-394	2915	10	sale	sale	NOUN
ftr-394	2915	11	of	of	ADP
ftr-394	2915	12	stock	stock	NOUN
ftr-394	2915	13	,	,	PUNCT
ftr-394	2915	14	which	which	PRON
ftr-394	2915	15	was	be	AUX
ftr-394	2915	16	not	not	PART
ftr-394	2915	17	a	a	DET
ftr-394	2915	18	business	business	NOUN
ftr-394	2915	19	sale	sale	NOUN
ftr-394	2915	20	of	of	ADP
ftr-394	2915	21	goods	good	NOUN
ftr-394	2915	22	or	or	CCONJ
ftr-394	2915	23	services	service	NOUN
ftr-394	2915	24	,	,	PUNCT
ftr-394	2915	25	the	the	DET
ftr-394	2915	26	gross	gross	ADJ
ftr-394	2915	27	receipts	receipt	NOUN
ftr-394	2915	28	test	test	NOUN
ftr-394	2915	29	did	do	AUX
ftr-394	2915	30	not	not	PART
ftr-394	2915	31	apply	apply	VERB
ftr-394	2915	32	.	.	PUNCT
ftr-394	2916	1	on	on	ADP
ftr-394	2916	2	the	the	DET
ftr-394	2916	3	facts	fact	NOUN
ftr-394	2916	4	,	,	PUNCT
ftr-394	2916	5	the	the	DET
ftr-394	2916	6	partners	partner	NOUN
ftr-394	2916	7	and	and	CCONJ
ftr-394	2916	8	partnership	partnership	NOUN
ftr-394	2916	9	returns	return	NOUN
ftr-394	2916	10	(	(	PUNCT
ftr-394	2916	11	and	and	CCONJ
ftr-394	2916	12	statements	statement	NOUN
ftr-394	2916	13	attached	attach	VERB
ftr-394	2916	14	thereto	thereto	VERB
ftr-394	2916	15	)	)	PUNCT
ftr-394	2916	16	,	,	PUNCT
ftr-394	2916	17	taken	take	VERB
ftr-394	2916	18	together	together	ADV
ftr-394	2916	19	“	"	PUNCT
ftr-394	2916	20	failed	fail	VERB
ftr-394	2916	21	to	to	PART
ftr-394	2916	22	adequately	adequately	ADV
ftr-394	2916	23	apprise	apprise	VERB
ftr-394	2916	24	the	the	DET
ftr-394	2916	25	irs	irs	PROPN
ftr-394	2916	26	of	of	ADP
ftr-394	2916	27	the	the	DET
ftr-394	2916	28	true	true	ADJ
ftr-394	2916	29	amount	amount	NOUN
ftr-394	2916	30	of	of	ADP
ftr-394	2916	31	gain	gain	NOUN
ftr-394	2916	32	on	on	ADP
ftr-394	2916	33	the	the	DET
ftr-394	2916	34	sale	sale	NOUN
ftr-394	2916	35	of	of	ADP
ftr-394	2916	36	the	the	DET
ftr-394	2916	37	...	...	PUNCT
ftr-394	2916	38	stock	stock	NOUN
ftr-394	2916	39	.	.	PUNCT
ftr-394	2916	40	”	"	PUNCT
ftr-394	2917	1	thus	thus	ADV
ftr-394	2917	2	,	,	PUNCT
ftr-394	2917	3	the	the	DET
ftr-394	2917	4	partnership	partnership	NOUN
ftr-394	2917	5	did	do	AUX
ftr-394	2917	6	not	not	PART
ftr-394	2917	7	show	show	VERB
ftr-394	2917	8	that	that	SCONJ
ftr-394	2917	9	the	the	DET
ftr-394	2917	10	extended	extended	ADJ
ftr-394	2917	11	limitations	limitation	NOUN
ftr-394	2917	12	period	period	NOUN
ftr-394	2917	13	was	be	AUX
ftr-394	2917	14	inapplicable	inapplicable	ADJ
ftr-394	2917	15	.	.	PUNCT
ftr-394	2918	1	c.	c.	NOUN
ftr-394	2918	2	and	and	CCONJ
ftr-394	2918	3	this	this	DET
ftr-394	2918	4	time	time	NOUN
ftr-394	2918	5	the	the	DET
ftr-394	2918	6	court	court	NOUN
ftr-394	2918	7	of	of	ADP
ftr-394	2918	8	federal	federal	ADJ
ftr-394	2918	9	claims	claim	NOUN
ftr-394	2918	10	agrees	agree	VERB
ftr-394	2918	11	with	with	ADP
ftr-394	2918	12	the	the	DET
ftr-394	2918	13	district	district	NOUN
ftr-394	2918	14	court	court	NOUN
ftr-394	2918	15	in	in	ADP
ftr-394	2918	16	florida	florida	PROPN
ftr-394	2918	17	and	and	CCONJ
ftr-394	2918	18	disagrees	disagree	VERB
ftr-394	2918	19	with	with	ADP
ftr-394	2918	20	its	its	PRON
ftr-394	2918	21	own	own	ADJ
ftr-394	2918	22	prior	prior	ADJ
ftr-394	2918	23	opinion	opinion	NOUN
ftr-394	2918	24	(	(	PUNCT
ftr-394	2918	25	by	by	ADP
ftr-394	2918	26	a	a	DET
ftr-394	2918	27	different	different	ADJ
ftr-394	2918	28	judge	judge	NOUN
ftr-394	2918	29	)	)	PUNCT
ftr-394	2918	30	in	in	ADP
ftr-394	2918	31	grapevine	grapevine	NOUN
ftr-394	2918	32	imports	import	NOUN
ftr-394	2918	33	.	.	PUNCT
ftr-394	2919	1	salman	salman	PROPN
ftr-394	2919	2	ranch	ranch	PROPN
ftr-394	2919	3	ltd	ltd	PROPN
ftr-394	2919	4	.	.	PROPN
ftr-394	2920	1	v.	v.	PROPN
ftr-394	2920	2	united	united	PROPN
ftr-394	2920	3	states	states	PROPN
ftr-394	2920	4	,	,	PUNCT
ftr-394	2920	5	79	79	NUM
ftr-394	2920	6	fed	feed	VERB
ftr-394	2920	7	.	.	PUNCT
ftr-394	2921	1	cl	cl	NOUN
ftr-394	2921	2	.	.	PUNCT
ftr-394	2922	1	189	189	NUM
ftr-394	2922	2	(	(	PUNCT
ftr-394	2922	3	11/9/07	11/9/07	NUM
ftr-394	2922	4	)	)	PUNCT
ftr-394	2922	5	,	,	PUNCT
ftr-394	2922	6	amended	amend	VERB
ftr-394	2922	7	,	,	PUNCT
ftr-394	2922	8	100	100	NUM
ftr-394	2922	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	2922	10	2007	2007	NUM
ftr-394	2922	11	-	-	SYM
ftr-394	2922	12	6893	6893	NUM
ftr-394	2922	13	(	(	PUNCT
ftr-394	2922	14	12/6/07	12/6/07	NUM
ftr-394	2922	15	)	)	PUNCT
ftr-394	2922	16	.	.	PUNCT
ftr-394	2923	1	the	the	DET
ftr-394	2923	2	court	court	NOUN
ftr-394	2923	3	(	(	PUNCT
ftr-394	2923	4	judge	judge	PROPN
ftr-394	2923	5	miller	miller	PROPN
ftr-394	2923	6	)	)	PUNCT
ftr-394	2923	7	refused	refuse	VERB
ftr-394	2923	8	to	to	PART
ftr-394	2923	9	follow	follow	VERB
ftr-394	2923	10	bakersfield	bakersfield	PROPN
ftr-394	2923	11	energy	energy	NOUN
ftr-394	2923	12	partners	partner	NOUN
ftr-394	2923	13	and	and	CCONJ
ftr-394	2923	14	grapevine	grapevine	NOUN
ftr-394	2923	15	imports	import	NOUN
ftr-394	2923	16	and	and	CCONJ
ftr-394	2923	17	held	hold	VERB
ftr-394	2923	18	that	that	SCONJ
ftr-394	2923	19	the	the	DET
ftr-394	2923	20	§	§	PROPN
ftr-394	2923	21	6501(e	6501(e	ADJ
ftr-394	2923	22	)	)	PUNCT
ftr-394	2923	23	6	6	NUM
ftr-394	2923	24	-	-	PUNCT
ftr-394	2923	25	year	year	NOUN
ftr-394	2923	26	statute	statute	NOUN
ftr-394	2923	27	of	of	ADP
ftr-394	2923	28	limitations	limitation	NOUN
ftr-394	2923	29	does	do	AUX
ftr-394	2923	30	apply	apply	VERB
ftr-394	2923	31	to	to	ADP
ftr-394	2923	32	basis	basis	NOUN
ftr-394	2923	33	overstatements	overstatement	NOUN
ftr-394	2923	34	.	.	PUNCT
ftr-394	2924	1	judge	judge	PROPN
ftr-394	2924	2	miller	miller	PROPN
ftr-394	2924	3	reasoned	reason	VERB
ftr-394	2924	4	that	that	SCONJ
ftr-394	2924	5	an	an	DET
ftr-394	2924	6	understatement	understatement	NOUN
ftr-394	2924	7	of	of	ADP
ftr-394	2924	8	“	"	PUNCT
ftr-394	2924	9	gain	gain	NOUN
ftr-394	2924	10	”	"	PUNCT
ftr-394	2924	11	is	be	AUX
ftr-394	2924	12	an	an	DET
ftr-394	2924	13	omission	omission	NOUN
ftr-394	2924	14	of	of	ADP
ftr-394	2924	15	gross	gross	ADJ
ftr-394	2924	16	income	income	NOUN
ftr-394	2924	17	,	,	PUNCT
ftr-394	2924	18	and	and	CCONJ
ftr-394	2924	19	that	that	SCONJ
ftr-394	2924	20	omission	omission	NOUN
ftr-394	2924	21	can	can	AUX
ftr-394	2924	22	result	result	VERB
ftr-394	2924	23	from	from	ADP
ftr-394	2924	24	a	a	DET
ftr-394	2924	25	basis	basis	NOUN
ftr-394	2924	26	overstatement	overstatement	NOUN
ftr-394	2924	27	as	as	ADV
ftr-394	2924	28	well	well	ADV
ftr-394	2924	29	as	as	ADP
ftr-394	2924	30	from	from	ADP
ftr-394	2924	31	an	an	DET
ftr-394	2924	32	understatement	understatement	NOUN
ftr-394	2924	33	of	of	ADP
ftr-394	2924	34	the	the	DET
ftr-394	2924	35	amount	amount	NOUN
ftr-394	2924	36	realized	realize	VERB
ftr-394	2924	37	.	.	PUNCT
ftr-394	2925	1	like	like	ADP
ftr-394	2925	2	the	the	DET
ftr-394	2925	3	brandon	brandon	PROPN
ftr-394	2925	4	ridge	ridge	PROPN
ftr-394	2925	5	partners	partners	PROPN
ftr-394	2925	6	court	court	PROPN
ftr-394	2925	7	,	,	PUNCT
ftr-394	2925	8	judge	judge	PROPN
ftr-394	2925	9	miller	miller	PROPN
ftr-394	2925	10	concluded	conclude	VERB
ftr-394	2925	11	that	that	SCONJ
ftr-394	2925	12	the	the	DET
ftr-394	2925	13	application	application	NOUN
ftr-394	2925	14	of	of	ADP
ftr-394	2925	15	colony	colony	NOUN
ftr-394	2925	16	,	,	PUNCT
ftr-394	2925	17	inc	inc	PROPN
ftr-394	2925	18	.	.	PROPN
ftr-394	2925	19	v.	v.	PROPN
ftr-394	2925	20	commissioner	commissioner	PROPN
ftr-394	2925	21	,	,	PUNCT
ftr-394	2925	22	357	357	NUM
ftr-394	2925	23	u.s	u.s	PROPN
ftr-394	2925	24	.	.	PROPN
ftr-394	2925	25	28	28	NUM
ftr-394	2925	26	(	(	PUNCT
ftr-394	2925	27	1958	1958	NUM
ftr-394	2925	28	)	)	PUNCT
ftr-394	2925	29	,	,	PUNCT
ftr-394	2925	30	is	be	AUX
ftr-394	2925	31	limited	limit	VERB
ftr-394	2925	32	to	to	ADP
ftr-394	2925	33	situations	situation	NOUN
ftr-394	2925	34	described	describe	VERB
ftr-394	2925	35	in	in	ADP
ftr-394	2925	36	§	§	PROPN
ftr-394	2925	37	6501(e)(1)(a)(i	6501(e)(1)(a)(i	PROPN
ftr-394	2925	38	)	)	PUNCT
ftr-394	2925	39	,	,	PUNCT
ftr-394	2925	40	which	which	PRON
ftr-394	2925	41	applies	apply	VERB
ftr-394	2925	42	to	to	ADP
ftr-394	2925	43	trade	trade	NOUN
ftr-394	2925	44	or	or	CCONJ
ftr-394	2925	45	business	business	NOUN
ftr-394	2925	46	sales	sale	NOUN
ftr-394	2925	47	of	of	ADP
ftr-394	2925	48	goods	good	NOUN
ftr-394	2925	49	or	or	CCONJ
ftr-394	2925	50	services	service	NOUN
ftr-394	2925	51	.	.	PUNCT
ftr-394	2926	1	(	(	PUNCT
ftr-394	2926	2	“	"	PUNCT
ftr-394	2926	3	in	in	ADP
ftr-394	2926	4	the	the	DET
ftr-394	2926	5	case	case	NOUN
ftr-394	2926	6	of	of	ADP
ftr-394	2926	7	a	a	DET
ftr-394	2926	8	trade	trade	NOUN
ftr-394	2926	9	or	or	CCONJ
ftr-394	2926	10	business	business	NOUN
ftr-394	2926	11	,	,	PUNCT
ftr-394	2926	12	the	the	DET
ftr-394	2926	13	term	term	NOUN
ftr-394	2926	14	“	"	PUNCT
ftr-394	2926	15	gross	gross	ADJ
ftr-394	2926	16	income	income	NOUN
ftr-394	2926	17	”	"	PUNCT
ftr-394	2926	18	means	mean	VERB
ftr-394	2926	19	the	the	DET
ftr-394	2926	20	total	total	NOUN
ftr-394	2926	21	of	of	ADP
ftr-394	2926	22	the	the	DET
ftr-394	2926	23	amounts	amount	NOUN
ftr-394	2926	24	received	receive	VERB
ftr-394	2926	25	or	or	CCONJ
ftr-394	2926	26	accrued	accrue	VERB
ftr-394	2926	27	from	from	ADP
ftr-394	2926	28	the	the	DET
ftr-394	2926	29	sale	sale	NOUN
ftr-394	2926	30	of	of	ADP
ftr-394	2926	31	goods	good	NOUN
ftr-394	2926	32	or	or	CCONJ
ftr-394	2926	33	services	service	NOUN
ftr-394	2926	34	(	(	PUNCT
ftr-394	2926	35	if	if	SCONJ
ftr-394	2926	36	such	such	ADJ
ftr-394	2926	37	amounts	amount	NOUN
ftr-394	2926	38	are	be	AUX
ftr-394	2926	39	required	require	VERB
ftr-394	2926	40	to	to	PART
ftr-394	2926	41	be	be	AUX
ftr-394	2926	42	shown	show	VERB
ftr-394	2926	43	on	on	ADP
ftr-394	2926	44	the	the	DET
ftr-394	2926	45	return	return	NOUN
ftr-394	2926	46	)	)	PUNCT
ftr-394	2926	47	prior	prior	ADV
ftr-394	2926	48	to	to	ADP
ftr-394	2926	49	diminution	diminution	NOUN
ftr-394	2926	50	by	by	ADP
ftr-394	2926	51	the	the	DET
ftr-394	2926	52	cost	cost	NOUN
ftr-394	2926	53	of	of	ADP
ftr-394	2926	54	such	such	ADJ
ftr-394	2926	55	sales	sale	NOUN
ftr-394	2926	56	or	or	CCONJ
ftr-394	2926	57	services	service	NOUN
ftr-394	2926	58	.	.	PUNCT
ftr-394	2926	59	”	"	PUNCT
ftr-394	2926	60	)	)	PUNCT
ftr-394	2926	61	.	.	PUNCT
ftr-394	2927	1	because	because	SCONJ
ftr-394	2927	2	the	the	DET
ftr-394	2927	3	transaction	transaction	NOUN
ftr-394	2927	4	at	at	ADP
ftr-394	2927	5	issue	issue	NOUN
ftr-394	2927	6	was	be	AUX
ftr-394	2927	7	the	the	DET
ftr-394	2927	8	partnership	partnership	NOUN
ftr-394	2927	9	’s	’s	PART
ftr-394	2927	10	sale	sale	NOUN
ftr-394	2927	11	of	of	ADP
ftr-394	2927	12	a	a	DET
ftr-394	2927	13	ranch	ranch	NOUN
ftr-394	2927	14	,	,	PUNCT
ftr-394	2927	15	which	which	PRON
ftr-394	2927	16	was	be	AUX
ftr-394	2927	17	not	not	PART
ftr-394	2927	18	a	a	DET
ftr-394	2927	19	business	business	NOUN
ftr-394	2927	20	sale	sale	NOUN
ftr-394	2927	21	of	of	ADP
ftr-394	2927	22	goods	good	NOUN
ftr-394	2927	23	or	or	CCONJ
ftr-394	2927	24	services	service	NOUN
ftr-394	2927	25	,	,	PUNCT
ftr-394	2927	26	the	the	DET
ftr-394	2927	27	gross	gross	ADJ
ftr-394	2927	28	receipts	receipt	NOUN
ftr-394	2927	29	test	test	NOUN
ftr-394	2927	30	did	do	AUX
ftr-394	2927	31	not	not	PART
ftr-394	2927	32	apply	apply	VERB
ftr-394	2927	33	.	.	PUNCT
ftr-394	2928	1	on	on	ADP
ftr-394	2928	2	the	the	DET
ftr-394	2928	3	facts	fact	NOUN
ftr-394	2928	4	,	,	PUNCT
ftr-394	2928	5	the	the	DET
ftr-394	2928	6	partners	partner	NOUN
ftr-394	2928	7	’	'	PUNCT
ftr-394	2928	8	and	and	CCONJ
ftr-394	2928	9	partnership	partnership	NOUN
ftr-394	2928	10	returns	return	NOUN
ftr-394	2928	11	failed	fail	VERB
ftr-394	2928	12	to	to	PART
ftr-394	2928	13	adequately	adequately	ADV
ftr-394	2928	14	apprise	apprise	VERB
ftr-394	2928	15	the	the	DET
ftr-394	2928	16	irs	irs	PROPN
ftr-394	2928	17	of	of	ADP
ftr-394	2928	18	the	the	DET
ftr-394	2928	19	amount	amount	NOUN
ftr-394	2928	20	of	of	ADP
ftr-394	2928	21	gain	gain	NOUN
ftr-394	2928	22	(	(	PUNCT
ftr-394	2928	23	in	in	ADP
ftr-394	2928	24	a	a	DET
ftr-394	2928	25	variant	variant	NOUN
ftr-394	2928	26	of	of	ADP
ftr-394	2928	27	the	the	DET
ftr-394	2928	28	son	son	NOUN
ftr-394	2928	29	of	of	ADP
ftr-394	2928	30	boss	boss	NOUN
ftr-394	2928	31	tax	tax	NOUN
ftr-394	2928	32	shelter	shelter	NOUN
ftr-394	2928	33	)	)	PUNCT
ftr-394	2928	34	.	.	PUNCT
ftr-394	2929	1	accordingly	accordingly	ADV
ftr-394	2929	2	,	,	PUNCT
ftr-394	2929	3	the	the	DET
ftr-394	2929	4	partnership	partnership	NOUN
ftr-394	2929	5	did	do	AUX
ftr-394	2929	6	not	not	PART
ftr-394	2929	7	show	show	VERB
ftr-394	2929	8	that	that	SCONJ
ftr-394	2929	9	the	the	DET
ftr-394	2929	10	extended	extended	ADJ
ftr-394	2929	11	limitations	limitation	NOUN
ftr-394	2929	12	period	period	NOUN
ftr-394	2929	13	was	be	AUX
ftr-394	2929	14	inapplicable	inapplicable	ADJ
ftr-394	2929	15	.	.	PUNCT
ftr-394	2930	1	the	the	DET
ftr-394	2930	2	amended	amend	VERB
ftr-394	2930	3	order	order	NOUN
ftr-394	2930	4	certified	certify	VERB
ftr-394	2930	5	and	and	CCONJ
ftr-394	2930	6	interlocutory	interlocutory	NOUN
ftr-394	2930	7	appeal	appeal	NOUN
ftr-394	2930	8	and	and	CCONJ
ftr-394	2930	9	stayed	stay	VERB
ftr-394	2930	10	the	the	DET
ftr-394	2930	11	case	case	NOUN
ftr-394	2930	12	pending	pende	VERB
ftr-394	2930	13	further	further	ADJ
ftr-394	2930	14	court	court	NOUN
ftr-394	2930	15	order	order	NOUN
ftr-394	2930	16	,	,	PUNCT
ftr-394	2930	17	because	because	SCONJ
ftr-394	2930	18	of	of	ADP
ftr-394	2930	19	the	the	DET
ftr-394	2930	20	split	split	NOUN
ftr-394	2930	21	of	of	ADP
ftr-394	2930	22	opinion	opinion	NOUN
ftr-394	2930	23	between	between	ADP
ftr-394	2930	24	salman	salman	PROPN
ftr-394	2930	25	ranch	ranch	PROPN
ftr-394	2930	26	,	,	PUNCT
ftr-394	2930	27	on	on	ADP
ftr-394	2930	28	the	the	DET
ftr-394	2930	29	one	one	NUM
ftr-394	2930	30	hand	hand	NOUN
ftr-394	2930	31	,	,	PUNCT
ftr-394	2930	32	and	and	CCONJ
ftr-394	2930	33	bakersfield	bakersfield	PROPN
ftr-394	2930	34	energy	energy	NOUN
ftr-394	2930	35	partners	partner	NOUN
ftr-394	2930	36	and	and	CCONJ
ftr-394	2930	37	brandon	brandon	PROPN
ftr-394	2930	38	ridge	ridge	PROPN
ftr-394	2930	39	partners	partner	NOUN
ftr-394	2930	40	,	,	PUNCT
ftr-394	2930	41	on	on	ADP
ftr-394	2930	42	the	the	DET
ftr-394	2930	43	other	other	ADJ
ftr-394	2930	44	hand	hand	NOUN
ftr-394	2930	45	.	.	PUNCT
ftr-394	2931	1	f.	f.	PROPN
ftr-394	2931	2	liens	lien	NOUN
ftr-394	2931	3	and	and	CCONJ
ftr-394	2931	4	collections	collection	NOUN
ftr-394	2931	5	1	1	NUM
ftr-394	2931	6	.	.	PUNCT
ftr-394	2931	7	pension	pension	NOUN
ftr-394	2931	8	protection	protection	PROPN
ftr-394	2931	9	act	act	PROPN
ftr-394	2931	10	§	§	PROPN
ftr-394	2931	11	855	855	NUM
ftr-394	2931	12	amends	amend	NOUN
ftr-394	2931	13	code	code	PROPN
ftr-394	2931	14	§	§	PROPN
ftr-394	2931	15	6330(d	6330(d	PROPN
ftr-394	2931	16	)	)	PUNCT
ftr-394	2931	17	to	to	PART
ftr-394	2931	18	provide	provide	VERB
ftr-394	2931	19	that	that	SCONJ
ftr-394	2931	20	all	all	DET
ftr-394	2931	21	appeals	appeal	NOUN
ftr-394	2931	22	of	of	ADP
ftr-394	2931	23	collection	collection	NOUN
ftr-394	2931	24	due	due	ADJ
ftr-394	2931	25	process	process	NOUN
ftr-394	2931	26	determinations	determination	NOUN
ftr-394	2931	27	are	be	AUX
ftr-394	2931	28	to	to	PART
ftr-394	2931	29	be	be	AUX
ftr-394	2931	30	made	make	VERB
ftr-394	2931	31	to	to	ADP
ftr-394	2931	32	the	the	DET
ftr-394	2931	33	tax	tax	NOUN
ftr-394	2931	34	court	court	NOUN
ftr-394	2931	35	.	.	PUNCT
ftr-394	2932	1	the	the	DET
ftr-394	2932	2	provision	provision	NOUN
ftr-394	2932	3	is	be	AUX
ftr-394	2932	4	effective	effective	ADJ
ftr-394	2932	5	856	856	NUM
ftr-394	2932	6	florida	florida	PROPN
ftr-394	2932	7	tax	tax	NOUN
ftr-394	2932	8	review	review	NOUN
ftr-394	2932	9	[	[	X
ftr-394	2932	10	vol	vol	NOUN
ftr-394	2932	11	.	.	PUNCT
ftr-394	2933	1	8	8	NUM
ftr-394	2933	2	:	:	SYM
ftr-394	2933	3	si	si	X
ftr-394	2933	4	for	for	ADP
ftr-394	2933	5	determinations	determination	NOUN
ftr-394	2933	6	made	make	VERB
ftr-394	2933	7	more	more	ADJ
ftr-394	2933	8	than	than	ADP
ftr-394	2933	9	60	60	NUM
ftr-394	2933	10	days	day	NOUN
ftr-394	2933	11	after	after	ADP
ftr-394	2933	12	the	the	DET
ftr-394	2933	13	8/17/06	8/17/06	NUM
ftr-394	2933	14	date	date	NOUN
ftr-394	2933	15	of	of	ADP
ftr-394	2933	16	enactment	enactment	NOUN
ftr-394	2933	17	.	.	PUNCT
ftr-394	2934	1	a.	a.	PROPN
ftr-394	2934	2	cc-2007	cc-2007	PROPN
ftr-394	2934	3	-	-	PUNCT
ftr-394	2934	4	001	001	NUM
ftr-394	2934	5	(	(	PUNCT
ftr-394	2934	6	10/13/06	10/13/06	PROPN
ftr-394	2934	7	)	)	PUNCT
ftr-394	2934	8	.	.	PUNCT
ftr-394	2935	1	2006	2006	NUM
ftr-394	2935	2	tnt	tnt	NOUN
ftr-394	2935	3	201	201	NUM
ftr-394	2935	4	-	-	SYM
ftr-394	2935	5	7	7	NUM
ftr-394	2935	6	.	.	PUNCT
ftr-394	2936	1	the	the	DET
ftr-394	2936	2	irs	irs	PROPN
ftr-394	2936	3	has	have	AUX
ftr-394	2936	4	provided	provide	VERB
ftr-394	2936	5	guidance	guidance	NOUN
ftr-394	2936	6	regarding	regard	VERB
ftr-394	2936	7	the	the	DET
ftr-394	2936	8	amendment	amendment	NOUN
ftr-394	2936	9	to	to	ADP
ftr-394	2936	10	§	§	PROPN
ftr-394	2936	11	6330(d	6330(d	NOUN
ftr-394	2936	12	)	)	PUNCT
ftr-394	2936	13	providing	provide	VERB
ftr-394	2936	14	the	the	DET
ftr-394	2936	15	tax	tax	NOUN
ftr-394	2936	16	court	court	NOUN
ftr-394	2936	17	with	with	ADP
ftr-394	2936	18	exclusive	exclusive	ADJ
ftr-394	2936	19	jurisdiction	jurisdiction	NOUN
ftr-394	2936	20	over	over	ADP
ftr-394	2936	21	review	review	NOUN
ftr-394	2936	22	of	of	ADP
ftr-394	2936	23	all	all	DET
ftr-394	2936	24	cdp	cdp	NOUN
ftr-394	2936	25	determinations	determination	NOUN
ftr-394	2936	26	issued	issue	VERB
ftr-394	2936	27	on	on	ADP
ftr-394	2936	28	or	or	CCONJ
ftr-394	2936	29	after	after	ADP
ftr-394	2936	30	10/17/06	10/17/06	PROPN
ftr-394	2936	31	.	.	PROPN
ftr-394	2936	32	2	2	NUM
ftr-394	2936	33	.	.	PUNCT
ftr-394	2937	1	t.d	t.d	PROPN
ftr-394	2937	2	.	.	PROPN
ftr-394	2937	3	9290	9290	NUM
ftr-394	2937	4	,	,	PUNCT
ftr-394	2937	5	miscellaneous	miscellaneous	ADJ
ftr-394	2937	6	changes	change	NOUN
ftr-394	2937	7	to	to	ADP
ftr-394	2937	8	collection	collection	NOUN
ftr-394	2937	9	due	due	ADJ
ftr-394	2937	10	process	process	NOUN
ftr-394	2937	11	procedures	procedure	NOUN
ftr-394	2937	12	relating	relate	VERB
ftr-394	2937	13	to	to	PART
ftr-394	2937	14	notice	notice	VERB
ftr-394	2937	15	and	and	CCONJ
ftr-394	2937	16	opportunity	opportunity	NOUN
ftr-394	2937	17	for	for	ADP
ftr-394	2937	18	hearing	hear	VERB
ftr-394	2937	19	upon	upon	SCONJ
ftr-394	2937	20	filing	filing	NOUN
ftr-394	2937	21	of	of	ADP
ftr-394	2937	22	notice	notice	NOUN
ftr-394	2937	23	of	of	ADP
ftr-394	2937	24	federal	federal	ADJ
ftr-394	2937	25	tax	tax	NOUN
ftr-394	2937	26	lien	lien	NOUN
ftr-394	2937	27	,	,	PUNCT
ftr-394	2937	28	71	71	NUM
ftr-394	2937	29	f.r	f.r	NOUN
ftr-394	2937	30	.	.	NOUN
ftr-394	2937	31	60835	60835	NUM
ftr-394	2937	32	(	(	PUNCT
ftr-394	2937	33	10/17/06	10/17/06	NUM
ftr-394	2937	34	)	)	PUNCT
ftr-394	2937	35	.	.	PUNCT
ftr-394	2938	1	these	these	DET
ftr-394	2938	2	final	final	ADJ
ftr-394	2938	3	regulations	regulation	NOUN
ftr-394	2938	4	amend	amend	VERB
ftr-394	2938	5	the	the	DET
ftr-394	2938	6	regulations	regulation	NOUN
ftr-394	2938	7	relating	relate	VERB
ftr-394	2938	8	to	to	ADP
ftr-394	2938	9	a	a	DET
ftr-394	2938	10	taxpayer	taxpayer	NOUN
ftr-394	2938	11	’s	’s	PART
ftr-394	2938	12	right	right	NOUN
ftr-394	2938	13	to	to	ADP
ftr-394	2938	14	a	a	DET
ftr-394	2938	15	hearing	hearing	NOUN
ftr-394	2938	16	under	under	ADP
ftr-394	2938	17	§	§	PROPN
ftr-394	2938	18	6320	6320	NUM
ftr-394	2938	19	after	after	ADP
ftr-394	2938	20	the	the	DET
ftr-394	2938	21	filing	filing	NOUN
ftr-394	2938	22	of	of	ADP
ftr-394	2938	23	a	a	DET
ftr-394	2938	24	notice	notice	NOUN
ftr-394	2938	25	of	of	ADP
ftr-394	2938	26	federal	federal	ADJ
ftr-394	2938	27	tax	tax	NOUN
ftr-394	2938	28	lien	lien	NOUN
ftr-394	2938	29	(	(	PUNCT
ftr-394	2938	30	nftl	nftl	NOUN
ftr-394	2938	31	)	)	PUNCT
ftr-394	2938	32	.	.	PUNCT
ftr-394	2939	1	they	they	PRON
ftr-394	2939	2	make	make	VERB
ftr-394	2939	3	certain	certain	ADJ
ftr-394	2939	4	clarifying	clarify	VERB
ftr-394	2939	5	changes	change	NOUN
ftr-394	2939	6	in	in	ADP
ftr-394	2939	7	the	the	DET
ftr-394	2939	8	way	way	NOUN
ftr-394	2939	9	collection	collection	NOUN
ftr-394	2939	10	due	due	ADJ
ftr-394	2939	11	process	process	NOUN
ftr-394	2939	12	hearings	hearing	NOUN
ftr-394	2939	13	are	be	AUX
ftr-394	2939	14	held	hold	VERB
ftr-394	2939	15	and	and	CCONJ
ftr-394	2939	16	specify	specify	VERB
ftr-394	2939	17	the	the	DET
ftr-394	2939	18	period	period	NOUN
ftr-394	2939	19	during	during	ADP
ftr-394	2939	20	which	which	PRON
ftr-394	2939	21	a	a	DET
ftr-394	2939	22	taxpayer	taxpayer	NOUN
ftr-394	2939	23	may	may	AUX
ftr-394	2939	24	request	request	VERB
ftr-394	2939	25	an	an	DET
ftr-394	2939	26	equivalent	equivalent	ADJ
ftr-394	2939	27	hearing	hearing	NOUN
ftr-394	2939	28	.	.	PUNCT
ftr-394	2940	1	the	the	DET
ftr-394	2940	2	final	final	ADJ
ftr-394	2940	3	regulations	regulation	NOUN
ftr-394	2940	4	affect	affect	VERB
ftr-394	2940	5	taxpayers	taxpayer	NOUN
ftr-394	2940	6	against	against	ADP
ftr-394	2940	7	whose	whose	DET
ftr-394	2940	8	property	property	NOUN
ftr-394	2940	9	or	or	CCONJ
ftr-394	2940	10	right	right	NOUN
ftr-394	2940	11	to	to	PART
ftr-394	2940	12	property	property	VERB
ftr-394	2940	13	the	the	DET
ftr-394	2940	14	irs	irs	PROPN
ftr-394	2940	15	files	file	VERB
ftr-394	2940	16	a	a	DET
ftr-394	2940	17	nftl	nftl	NOUN
ftr-394	2940	18	.	.	PUNCT
ftr-394	2941	1	these	these	DET
ftr-394	2941	2	regulations	regulation	NOUN
ftr-394	2941	3	are	be	AUX
ftr-394	2941	4	effective	effective	ADJ
ftr-394	2941	5	11/16/06	11/16/06	PROPN
ftr-394	2941	6	.	.	PUNCT
ftr-394	2941	7	a.	a.	PROPN
ftr-394	2941	8	t.d	t.d	PROPN
ftr-394	2941	9	.	.	PROPN
ftr-394	2941	10	9291	9291	NUM
ftr-394	2941	11	,	,	PUNCT
ftr-394	2941	12	miscellaneous	miscellaneous	ADJ
ftr-394	2941	13	changes	change	NOUN
ftr-394	2941	14	to	to	ADP
ftr-394	2941	15	collection	collection	NOUN
ftr-394	2941	16	due	due	ADJ
ftr-394	2941	17	process	process	NOUN
ftr-394	2941	18	procedures	procedure	NOUN
ftr-394	2941	19	relating	relate	VERB
ftr-394	2941	20	to	to	PART
ftr-394	2941	21	notice	notice	VERB
ftr-394	2941	22	and	and	CCONJ
ftr-394	2941	23	opportunity	opportunity	NOUN
ftr-394	2941	24	for	for	ADP
ftr-394	2941	25	hearing	hear	VERB
ftr-394	2941	26	prior	prior	ADV
ftr-394	2941	27	to	to	ADP
ftr-394	2941	28	levy	levy	NOUN
ftr-394	2941	29	,	,	PUNCT
ftr-394	2941	30	71	71	NUM
ftr-394	2941	31	f.r	f.r	NOUN
ftr-394	2941	32	.	.	PROPN
ftr-394	2941	33	60827	60827	NUM
ftr-394	2941	34	(	(	PUNCT
ftr-394	2941	35	10/17/06	10/17/06	NUM
ftr-394	2941	36	)	)	PUNCT
ftr-394	2941	37	.	.	PUNCT
ftr-394	2942	1	these	these	DET
ftr-394	2942	2	final	final	ADJ
ftr-394	2942	3	regulations	regulation	NOUN
ftr-394	2942	4	amend	amend	VERB
ftr-394	2942	5	reg	reg	NOUN
ftr-394	2942	6	.	.	PUNCT
ftr-394	2943	1	§	§	PROPN
ftr-394	2943	2	301.6330	301.6330	NUM
ftr-394	2943	3	-	-	SYM
ftr-394	2943	4	1	1	NUM
ftr-394	2943	5	,	,	PUNCT
ftr-394	2943	6	relating	relate	VERB
ftr-394	2943	7	to	to	ADP
ftr-394	2943	8	a	a	DET
ftr-394	2943	9	taxpayer	taxpayer	NOUN
ftr-394	2943	10	’s	’s	PART
ftr-394	2943	11	right	right	NOUN
ftr-394	2943	12	to	to	ADP
ftr-394	2943	13	a	a	DET
ftr-394	2943	14	hearing	hearing	NOUN
ftr-394	2943	15	before	before	ADV
ftr-394	2943	16	or	or	CCONJ
ftr-394	2943	17	,	,	PUNCT
ftr-394	2943	18	in	in	ADP
ftr-394	2943	19	limited	limited	ADJ
ftr-394	2943	20	cases	case	NOUN
ftr-394	2943	21	,	,	PUNCT
ftr-394	2943	22	after	after	ADP
ftr-394	2943	23	levy	levy	NOUN
ftr-394	2943	24	under	under	ADP
ftr-394	2943	25	§	§	PROPN
ftr-394	2943	26	6330	6330	NUM
ftr-394	2943	27	.	.	PUNCT
ftr-394	2944	1	they	they	PRON
ftr-394	2944	2	make	make	VERB
ftr-394	2944	3	certain	certain	ADJ
ftr-394	2944	4	clarifying	clarify	VERB
ftr-394	2944	5	changes	change	NOUN
ftr-394	2944	6	in	in	ADP
ftr-394	2944	7	the	the	DET
ftr-394	2944	8	way	way	NOUN
ftr-394	2944	9	cdp	cdp	NOUN
ftr-394	2944	10	hearings	hearing	NOUN
ftr-394	2944	11	are	be	AUX
ftr-394	2944	12	held	hold	VERB
ftr-394	2944	13	and	and	CCONJ
ftr-394	2944	14	specify	specify	VERB
ftr-394	2944	15	the	the	DET
ftr-394	2944	16	period	period	NOUN
ftr-394	2944	17	during	during	ADP
ftr-394	2944	18	which	which	PRON
ftr-394	2944	19	a	a	DET
ftr-394	2944	20	taxpayer	taxpayer	NOUN
ftr-394	2944	21	may	may	AUX
ftr-394	2944	22	request	request	VERB
ftr-394	2944	23	an	an	DET
ftr-394	2944	24	equivalent	equivalent	ADJ
ftr-394	2944	25	hearing	hearing	NOUN
ftr-394	2944	26	.	.	PUNCT
ftr-394	2945	1	the	the	DET
ftr-394	2945	2	final	final	ADJ
ftr-394	2945	3	regulations	regulation	NOUN
ftr-394	2945	4	affect	affect	VERB
ftr-394	2945	5	taxpayers	taxpayer	NOUN
ftr-394	2945	6	against	against	ADP
ftr-394	2945	7	whose	whose	DET
ftr-394	2945	8	property	property	NOUN
ftr-394	2945	9	or	or	CCONJ
ftr-394	2945	10	rights	right	NOUN
ftr-394	2945	11	to	to	PART
ftr-394	2945	12	property	property	VERB
ftr-394	2945	13	the	the	DET
ftr-394	2945	14	irs	irs	PROPN
ftr-394	2945	15	intends	intend	VERB
ftr-394	2945	16	to	to	PART
ftr-394	2945	17	levy	levy	VERB
ftr-394	2945	18	.	.	PUNCT
ftr-394	2946	1	these	these	DET
ftr-394	2946	2	regulations	regulation	NOUN
ftr-394	2946	3	are	be	AUX
ftr-394	2946	4	applicable	applicable	ADJ
ftr-394	2946	5	to	to	ADP
ftr-394	2946	6	requests	request	NOUN
ftr-394	2946	7	for	for	ADP
ftr-394	2946	8	cdp	cdp	NOUN
ftr-394	2946	9	hearings	hearing	NOUN
ftr-394	2946	10	after	after	ADP
ftr-394	2946	11	11/16/06	11/16/06	NUM
ftr-394	2946	12	.	.	PROPN
ftr-394	2946	13	3	3	NUM
ftr-394	2946	14	.	.	X
ftr-394	2946	15	sometimes	sometimes	ADV
ftr-394	2946	16	small	small	ADJ
ftr-394	2946	17	is	be	AUX
ftr-394	2946	18	big	big	ADJ
ftr-394	2946	19	.	.	PUNCT
ftr-394	2947	1	schwartz	schwartz	PROPN
ftr-394	2947	2	v.	v.	PROPN
ftr-394	2947	3	commissioner	commissioner	PROPN
ftr-394	2947	4	,	,	PUNCT
ftr-394	2947	5	128	128	NUM
ftr-394	2947	6	t.c	t.c	PROPN
ftr-394	2947	7	.	.	PROPN
ftr-394	2947	8	6	6	NUM
ftr-394	2947	9	(	(	PUNCT
ftr-394	2947	10	2/14/07	2/14/07	NUM
ftr-394	2947	11	)	)	PUNCT
ftr-394	2947	12	.	.	PUNCT
ftr-394	2948	1	judge	judge	PROPN
ftr-394	2948	2	ruwe	ruwe	PROPN
ftr-394	2948	3	held	hold	VERB
ftr-394	2948	4	that	that	SCONJ
ftr-394	2948	5	a	a	DET
ftr-394	2948	6	small	small	ADJ
ftr-394	2948	7	case	case	NOUN
ftr-394	2948	8	proceeding	proceeding	NOUN
ftr-394	2948	9	was	be	AUX
ftr-394	2948	10	not	not	PART
ftr-394	2948	11	available	available	ADJ
ftr-394	2948	12	to	to	PART
ftr-394	2948	13	review	review	VERB
ftr-394	2948	14	a	a	DET
ftr-394	2948	15	§	§	PROPN
ftr-394	2948	16	6330	6330	NUM
ftr-394	2948	17	collection	collection	NOUN
ftr-394	2948	18	due	due	ADJ
ftr-394	2948	19	process	process	NOUN
ftr-394	2948	20	determination	determination	NOUN
ftr-394	2948	21	regarding	regard	VERB
ftr-394	2948	22	the	the	DET
ftr-394	2948	23	collection	collection	NOUN
ftr-394	2948	24	of	of	ADP
ftr-394	2948	25	$	$	SYM
ftr-394	2948	26	153,721	153,721	NUM
ftr-394	2948	27	of	of	ADP
ftr-394	2948	28	unpaid	unpaid	ADJ
ftr-394	2948	29	tax	tax	NOUN
ftr-394	2948	30	attributable	attributable	ADJ
ftr-394	2948	31	to	to	ADP
ftr-394	2948	32	seven	seven	NUM
ftr-394	2948	33	taxable	taxable	ADJ
ftr-394	2948	34	years	year	NOUN
ftr-394	2948	35	,	,	PUNCT
ftr-394	2948	36	even	even	ADV
ftr-394	2948	37	though	though	SCONJ
ftr-394	2948	38	the	the	DET
ftr-394	2948	39	unpaid	unpaid	ADJ
ftr-394	2948	40	tax	tax	NOUN
ftr-394	2948	41	attributable	attributable	ADJ
ftr-394	2948	42	anyone	anyone	PRON
ftr-394	2948	43	taxable	taxable	ADJ
ftr-394	2948	44	year	year	NOUN
ftr-394	2948	45	did	do	AUX
ftr-394	2948	46	not	not	PART
ftr-394	2948	47	exceed	exceed	VERB
ftr-394	2948	48	$	$	SYM
ftr-394	2948	49	37,315	37,315	NUM
ftr-394	2948	50	.	.	PUNCT
ftr-394	2949	1	in	in	ADP
ftr-394	2949	2	contrast	contrast	NOUN
ftr-394	2949	3	to	to	ADP
ftr-394	2949	4	the	the	DET
ftr-394	2949	5	annual	annual	ADJ
ftr-394	2949	6	$	$	SYM
ftr-394	2949	7	50,000	50,000	NUM
ftr-394	2949	8	jurisdictional	jurisdictional	ADJ
ftr-394	2949	9	limit	limit	NOUN
ftr-394	2949	10	for	for	ADP
ftr-394	2949	11	a	a	DET
ftr-394	2949	12	small	small	ADJ
ftr-394	2949	13	case	case	NOUN
ftr-394	2949	14	proceeding	proceeding	NOUN
ftr-394	2949	15	in	in	ADP
ftr-394	2949	16	deficiency	deficiency	NOUN
ftr-394	2949	17	cases	case	NOUN
ftr-394	2949	18	,	,	PUNCT
ftr-394	2949	19	pursuant	pursuant	ADJ
ftr-394	2949	20	to	to	ADP
ftr-394	2949	21	§	§	PROPN
ftr-394	2949	22	7463(f)(2	7463(f)(2	NUM
ftr-394	2949	23	)	)	PUNCT
ftr-394	2949	24	,	,	PUNCT
ftr-394	2949	25	the	the	DET
ftr-394	2949	26	jurisdictional	jurisdictional	ADJ
ftr-394	2949	27	limit	limit	NOUN
ftr-394	2949	28	on	on	ADP
ftr-394	2949	29	small	small	ADJ
ftr-394	2949	30	case	case	NOUN
ftr-394	2949	31	procedures	procedure	NOUN
ftr-394	2949	32	with	with	ADP
ftr-394	2949	33	respect	respect	NOUN
ftr-394	2949	34	to	to	ADP
ftr-394	2949	35	tax	tax	NOUN
ftr-394	2949	36	court	court	NOUN
ftr-394	2949	37	review	review	NOUN
ftr-394	2949	38	of	of	ADP
ftr-394	2949	39	a	a	DET
ftr-394	2949	40	§	§	PROPN
ftr-394	2949	41	6330	6330	NUM
ftr-394	2949	42	due	due	ADJ
ftr-394	2949	43	process	process	NOUN
ftr-394	2949	44	hearing	hearing	NOUN
ftr-394	2949	45	regarding	regard	VERB
ftr-394	2949	46	collection	collection	NOUN
ftr-394	2949	47	of	of	ADP
ftr-394	2949	48	unpaid	unpaid	ADJ
ftr-394	2949	49	taxes	taxis	NOUN
ftr-394	2949	50	is	be	AUX
ftr-394	2949	51	$	$	SYM
ftr-394	2949	52	50,000	50,000	NUM
ftr-394	2949	53	in	in	ADP
ftr-394	2949	54	the	the	DET
ftr-394	2949	55	aggregate	aggregate	NOUN
ftr-394	2949	56	for	for	ADP
ftr-394	2949	57	all	all	PRON
ftr-394	2949	58	of	of	ADP
ftr-394	2949	59	the	the	DET
ftr-394	2949	60	years	year	NOUN
ftr-394	2949	61	to	to	PART
ftr-394	2949	62	which	which	PRON
ftr-394	2949	63	the	the	DET
ftr-394	2949	64	determination	determination	NOUN
ftr-394	2949	65	relates	relate	VERB
ftr-394	2949	66	,	,	PUNCT
ftr-394	2949	67	regardless	regardless	ADV
ftr-394	2949	68	of	of	ADP
ftr-394	2949	69	the	the	DET
ftr-394	2949	70	number	number	NOUN
ftr-394	2949	71	of	of	ADP
ftr-394	2949	72	years	year	NOUN
ftr-394	2949	73	involved	involve	VERB
ftr-394	2949	74	.	.	PUNCT
ftr-394	2950	1	4	4	X
ftr-394	2950	2	.	.	X
ftr-394	2951	1	it	it	PRON
ftr-394	2951	2	’s	’	VERB
ftr-394	2951	3	not	not	PART
ftr-394	2951	4	the	the	DET
ftr-394	2951	5	government	government	NOUN
ftr-394	2951	6	’s	’s	PART
ftr-394	2951	7	fault	fault	NOUN
ftr-394	2951	8	it	it	PRON
ftr-394	2951	9	does	do	AUX
ftr-394	2951	10	n’t	not	PART
ftr-394	2951	11	know	know	VERB
ftr-394	2951	12	your	your	PRON
ftr-394	2951	13	address	address	NOUN
ftr-394	2951	14	.	.	PUNCT
ftr-394	2952	1	bullard	bullard	PROPN
ftr-394	2952	2	v.	v.	PROPN
ftr-394	2952	3	united	united	PROPN
ftr-394	2952	4	states	states	PROPN
ftr-394	2952	5	,	,	PUNCT
ftr-394	2952	6	486	486	NUM
ftr-394	2952	7	f.	f.	PROPN
ftr-394	2952	8	supp	supp	PROPN
ftr-394	2952	9	.	.	PUNCT
ftr-394	2953	1	2d	2d	PROPN
ftr-394	2953	2	512	512	NUM
ftr-394	2953	3	(	(	PUNCT
ftr-394	2953	4	d.	d.	PROPN
ftr-394	2953	5	md	md	PROPN
ftr-394	2953	6	.	.	PROPN
ftr-394	2953	7	2008	2008	NUM
ftr-394	2953	8	]	]	PUNCT
ftr-394	2953	9	recent	recent	ADJ
ftr-394	2953	10	developments	development	NOUN
ftr-394	2953	11	in	in	ADP
ftr-394	2953	12	federal	federal	ADJ
ftr-394	2953	13	income	income	NOUN
ftr-394	2953	14	taxation	taxation	NOUN
ftr-394	2953	15	857	857	NUM
ftr-394	2953	16	2/26/07	2/26/07	NUM
ftr-394	2953	17	)	)	PUNCT
ftr-394	2953	18	.	.	PUNCT
ftr-394	2954	1	notice	notice	VERB
ftr-394	2954	2	to	to	ADP
ftr-394	2954	3	the	the	DET
ftr-394	2954	4	taxpayer	taxpayer	NOUN
ftr-394	2954	5	of	of	ADP
ftr-394	2954	6	his	his	PRON
ftr-394	2954	7	right	right	NOUN
ftr-394	2954	8	to	to	ADP
ftr-394	2954	9	a	a	DET
ftr-394	2954	10	collection	collection	NOUN
ftr-394	2954	11	due	due	ADJ
ftr-394	2954	12	process	process	NOUN
ftr-394	2954	13	hearing	hearing	NOUN
ftr-394	2954	14	,	,	PUNCT
ftr-394	2954	15	addressed	address	VERB
ftr-394	2954	16	to	to	ADP
ftr-394	2954	17	the	the	DET
ftr-394	2954	18	taxpayer	taxpayer	NOUN
ftr-394	2954	19	at	at	ADP
ftr-394	2954	20	the	the	DET
ftr-394	2954	21	address	address	NOUN
ftr-394	2954	22	shown	show	VERB
ftr-394	2954	23	on	on	ADP
ftr-394	2954	24	his	his	PRON
ftr-394	2954	25	last	last	ADJ
ftr-394	2954	26	filed	file	VERB
ftr-394	2954	27	return	return	NOUN
ftr-394	2954	28	,	,	PUNCT
ftr-394	2954	29	was	be	AUX
ftr-394	2954	30	returned	return	VERB
ftr-394	2954	31	to	to	ADP
ftr-394	2954	32	the	the	DET
ftr-394	2954	33	irs	irs	PROPN
ftr-394	2954	34	as	as	ADP
ftr-394	2954	35	undeliverable	undeliverable	ADJ
ftr-394	2954	36	.	.	PUNCT
ftr-394	2955	1	the	the	DET
ftr-394	2955	2	irs	irs	PROPN
ftr-394	2955	3	’s	’s	PART
ftr-394	2955	4	responsibility	responsibility	NOUN
ftr-394	2955	5	is	be	AUX
ftr-394	2955	6	to	to	PART
ftr-394	2955	7	serve	serve	VERB
ftr-394	2955	8	notice	notice	NOUN
ftr-394	2955	9	on	on	ADP
ftr-394	2955	10	the	the	DET
ftr-394	2955	11	taxpayer	taxpayer	NOUN
ftr-394	2955	12	at	at	ADP
ftr-394	2955	13	the	the	DET
ftr-394	2955	14	taxpayer	taxpayer	NOUN
ftr-394	2955	15	’s	’s	PART
ftr-394	2955	16	last	last	ADJ
ftr-394	2955	17	known	know	VERB
ftr-394	2955	18	address	address	NOUN
ftr-394	2955	19	.	.	PUNCT
ftr-394	2956	1	the	the	DET
ftr-394	2956	2	onus	onus	NOUN
ftr-394	2956	3	is	be	AUX
ftr-394	2956	4	on	on	ADP
ftr-394	2956	5	the	the	DET
ftr-394	2956	6	taxpayer	taxpayer	NOUN
ftr-394	2956	7	to	to	PART
ftr-394	2956	8	notify	notify	VERB
ftr-394	2956	9	the	the	DET
ftr-394	2956	10	irs	irs	PROPN
ftr-394	2956	11	of	of	ADP
ftr-394	2956	12	any	any	DET
ftr-394	2956	13	change	change	NOUN
ftr-394	2956	14	of	of	ADP
ftr-394	2956	15	address	address	NOUN
ftr-394	2956	16	.	.	PUNCT
ftr-394	2957	1	5	5	X
ftr-394	2957	2	.	.	X
ftr-394	2957	3	hansen	hansen	PROPN
ftr-394	2957	4	v.	v.	PROPN
ftr-394	2957	5	commissioner	commissioner	PROPN
ftr-394	2957	6	,	,	PUNCT
ftr-394	2957	7	t.c	t.c	PROPN
ftr-394	2957	8	.	.	PROPN
ftr-394	2957	9	memo	memo	NOUN
ftr-394	2957	10	.	.	PUNCT
ftr-394	2958	1	2007	2007	NUM
ftr-394	2958	2	-	-	SYM
ftr-394	2958	3	56	56	NUM
ftr-394	2958	4	(	(	PUNCT
ftr-394	2958	5	3/8/07	3/8/07	NUM
ftr-394	2958	6	)	)	PUNCT
ftr-394	2958	7	.	.	PUNCT
ftr-394	2959	1	another	another	DET
ftr-394	2959	2	investor	investor	NOUN
ftr-394	2959	3	in	in	ADP
ftr-394	2959	4	a	a	DET
ftr-394	2959	5	hoyt	hoyt	PROPN
ftr-394	2959	6	tax	tax	NOUN
ftr-394	2959	7	shelter	shelter	NOUN
ftr-394	2959	8	partnership	partnership	NOUN
ftr-394	2959	9	was	be	AUX
ftr-394	2959	10	found	find	VERB
ftr-394	2959	11	to	to	PART
ftr-394	2959	12	be	be	AUX
ftr-394	2959	13	able	able	ADJ
ftr-394	2959	14	to	to	PART
ftr-394	2959	15	pay	pay	VERB
ftr-394	2959	16	more	more	ADJ
ftr-394	2959	17	than	than	ADP
ftr-394	2959	18	is	be	AUX
ftr-394	2959	19	offered	offer	VERB
ftr-394	2959	20	in	in	ADP
ftr-394	2959	21	compromise	compromise	NOUN
ftr-394	2959	22	.	.	PUNCT
ftr-394	2960	1	as	as	SCONJ
ftr-394	2960	2	the	the	DET
ftr-394	2960	3	court	court	NOUN
ftr-394	2960	4	notes	note	VERB
ftr-394	2960	5	,	,	PUNCT
ftr-394	2960	6	this	this	PRON
ftr-394	2960	7	is	be	AUX
ftr-394	2960	8	just	just	ADV
ftr-394	2960	9	one	one	NUM
ftr-394	2960	10	of	of	ADP
ftr-394	2960	11	a	a	DET
ftr-394	2960	12	long	long	ADJ
ftr-394	2960	13	line	line	NOUN
ftr-394	2960	14	of	of	ADP
ftr-394	2960	15	similar	similar	ADJ
ftr-394	2960	16	cases	case	NOUN
ftr-394	2960	17	brought	bring	VERB
ftr-394	2960	18	by	by	ADP
ftr-394	2960	19	investors	investor	NOUN
ftr-394	2960	20	in	in	ADP
ftr-394	2960	21	hoyt	hoyt	PROPN
ftr-394	2960	22	partnerships	partnership	NOUN
ftr-394	2960	23	involving	involve	VERB
ftr-394	2960	24	levies	levy	NOUN
ftr-394	2960	25	to	to	PART
ftr-394	2960	26	collect	collect	VERB
ftr-394	2960	27	taxes	taxis	NOUN
ftr-394	2960	28	attributable	attributable	ADJ
ftr-394	2960	29	to	to	ADP
ftr-394	2960	30	participation	participation	NOUN
ftr-394	2960	31	in	in	ADP
ftr-394	2960	32	the	the	DET
ftr-394	2960	33	partnerships	partnership	NOUN
ftr-394	2960	34	.	.	PUNCT
ftr-394	2961	1	6	6	X
ftr-394	2961	2	.	.	X
ftr-394	2961	3	united	united	PROPN
ftr-394	2961	4	states	states	PROPN
ftr-394	2961	5	v.	v.	ADP
ftr-394	2961	6	ryals	ryal	NOUN
ftr-394	2961	7	,	,	PUNCT
ftr-394	2961	8	480	480	NUM
ftr-394	2961	9	f.3d	f.3d	NUM
ftr-394	2961	10	1101	1101	NUM
ftr-394	2961	11	(	(	PUNCT
ftr-394	2961	12	11th	11th	ADJ
ftr-394	2961	13	cir	cir	NOUN
ftr-394	2961	14	.	.	PUNCT
ftr-394	2961	15	3/12/07	3/12/07	NUM
ftr-394	2961	16	)	)	PUNCT
ftr-394	2961	17	.	.	PUNCT
ftr-394	2962	1	the	the	DET
ftr-394	2962	2	§	§	PROPN
ftr-394	2962	3	6331(k)(1	6331(k)(1	NOUN
ftr-394	2962	4	)	)	PUNCT
ftr-394	2962	5	prohibition	prohibition	NOUN
ftr-394	2962	6	on	on	ADP
ftr-394	2962	7	making	make	VERB
ftr-394	2962	8	a	a	DET
ftr-394	2962	9	levy	levy	NOUN
ftr-394	2962	10	while	while	SCONJ
ftr-394	2962	11	an	an	DET
ftr-394	2962	12	offer	offer	NOUN
ftr-394	2962	13	in	in	ADP
ftr-394	2962	14	compromise	compromise	NOUN
ftr-394	2962	15	is	be	AUX
ftr-394	2962	16	pending	pende	VERB
ftr-394	2962	17	does	do	AUX
ftr-394	2962	18	not	not	PART
ftr-394	2962	19	extend	extend	VERB
ftr-394	2962	20	to	to	ADP
ftr-394	2962	21	a	a	DET
ftr-394	2962	22	continuous	continuous	ADJ
ftr-394	2962	23	levy	levy	NOUN
ftr-394	2962	24	on	on	ADP
ftr-394	2962	25	the	the	DET
ftr-394	2962	26	taxpayer	taxpayer	NOUN
ftr-394	2962	27	’s	’s	PART
ftr-394	2962	28	wages	wage	NOUN
ftr-394	2962	29	that	that	PRON
ftr-394	2962	30	was	be	AUX
ftr-394	2962	31	in	in	ADP
ftr-394	2962	32	place	place	NOUN
ftr-394	2962	33	before	before	SCONJ
ftr-394	2962	34	the	the	DET
ftr-394	2962	35	offer	offer	NOUN
ftr-394	2962	36	in	in	ADP
ftr-394	2962	37	compromise	compromise	NOUN
ftr-394	2962	38	was	be	AUX
ftr-394	2962	39	submitted	submit	VERB
ftr-394	2962	40	.	.	PUNCT
ftr-394	2963	1	7	7	X
ftr-394	2963	2	.	.	X
ftr-394	2963	3	deutsch	deutsch	PROPN
ftr-394	2963	4	v.	v.	ADP
ftr-394	2963	5	commissioner	commissioner	NOUN
ftr-394	2963	6	,	,	PUNCT
ftr-394	2963	7	478	478	NUM
ftr-394	2963	8	f.3d	f.3d	NUM
ftr-394	2963	9	450	450	NUM
ftr-394	2963	10	(	(	PUNCT
ftr-394	2963	11	2d	2d	NUM
ftr-394	2963	12	cir	cir	NOUN
ftr-394	2963	13	.	.	PUNCT
ftr-394	2963	14	3/2/07	3/2/07	NUM
ftr-394	2963	15	)	)	PUNCT
ftr-394	2963	16	.	.	PUNCT
ftr-394	2964	1	even	even	ADV
ftr-394	2964	2	though	though	SCONJ
ftr-394	2964	3	taxpayer	taxpayer	NOUN
ftr-394	2964	4	was	be	AUX
ftr-394	2964	5	never	never	ADV
ftr-394	2964	6	sent	send	VERB
ftr-394	2964	7	a	a	DET
ftr-394	2964	8	deficiency	deficiency	NOUN
ftr-394	2964	9	notice	notice	NOUN
ftr-394	2964	10	,	,	PUNCT
ftr-394	2964	11	he	he	PRON
ftr-394	2964	12	had	have	VERB
ftr-394	2964	13	an	an	DET
ftr-394	2964	14	opportunity	opportunity	NOUN
ftr-394	2964	15	to	to	PART
ftr-394	2964	16	dispute	dispute	VERB
ftr-394	2964	17	the	the	DET
ftr-394	2964	18	deficiency	deficiency	NOUN
ftr-394	2964	19	because	because	SCONJ
ftr-394	2964	20	the	the	DET
ftr-394	2964	21	taxpayer	taxpayer	NOUN
ftr-394	2964	22	’s	’s	PART
ftr-394	2964	23	representative	representative	NOUN
ftr-394	2964	24	,	,	PUNCT
ftr-394	2964	25	who	who	PRON
ftr-394	2964	26	had	have	VERB
ftr-394	2964	27	a	a	DET
ftr-394	2964	28	power	power	NOUN
ftr-394	2964	29	of	of	ADP
ftr-394	2964	30	attorney	attorney	NOUN
ftr-394	2964	31	,	,	PUNCT
ftr-394	2964	32	had	have	AUX
ftr-394	2964	33	signed	sign	VERB
ftr-394	2964	34	a	a	DET
ftr-394	2964	35	form	form	NOUN
ftr-394	2964	36	4549	4549	NUM
ftr-394	2964	37	“	"	PUNCT
ftr-394	2964	38	income	income	NOUN
ftr-394	2964	39	tax	tax	NOUN
ftr-394	2964	40	examination	examination	NOUN
ftr-394	2964	41	changes	change	NOUN
ftr-394	2964	42	,	,	PUNCT
ftr-394	2964	43	”	"	PUNCT
ftr-394	2964	44	consenting	consent	VERB
ftr-394	2964	45	to	to	ADP
ftr-394	2964	46	assessment	assessment	NOUN
ftr-394	2964	47	and	and	CCONJ
ftr-394	2964	48	waiving	waive	VERB
ftr-394	2964	49	the	the	DET
ftr-394	2964	50	right	right	NOUN
ftr-394	2964	51	to	to	PART
ftr-394	2964	52	contest	contest	VERB
ftr-394	2964	53	the	the	DET
ftr-394	2964	54	liability	liability	NOUN
ftr-394	2964	55	in	in	ADP
ftr-394	2964	56	the	the	DET
ftr-394	2964	57	tax	tax	NOUN
ftr-394	2964	58	court	court	NOUN
ftr-394	2964	59	.	.	PUNCT
ftr-394	2965	1	8	8	X
ftr-394	2965	2	.	.	X
ftr-394	2966	1	your	your	PRON
ftr-394	2966	2	accountant	accountant	NOUN
ftr-394	2966	3	is	be	AUX
ftr-394	2966	4	in	in	ADP
ftr-394	2966	5	the	the	DET
ftr-394	2966	6	hospital	hospital	NOUN
ftr-394	2966	7	with	with	ADP
ftr-394	2966	8	cancer	cancer	NOUN
ftr-394	2966	9	,	,	PUNCT
ftr-394	2966	10	tough	tough	ADJ
ftr-394	2966	11	luck	luck	NOUN
ftr-394	2966	12	.	.	PUNCT
ftr-394	2967	1	file	file	NOUN
ftr-394	2967	2	on	on	ADP
ftr-394	2967	3	time	time	NOUN
ftr-394	2967	4	or	or	CCONJ
ftr-394	2967	5	pay	pay	VERB
ftr-394	2967	6	the	the	DET
ftr-394	2967	7	penalty	penalty	NOUN
ftr-394	2967	8	.	.	PUNCT
ftr-394	2968	1	and	and	CCONJ
ftr-394	2968	2	,	,	PUNCT
ftr-394	2968	3	you	you	PRON
ftr-394	2968	4	only	only	ADV
ftr-394	2968	5	get	get	VERB
ftr-394	2968	6	one	one	NUM
ftr-394	2968	7	bite	bite	NOUN
ftr-394	2968	8	at	at	ADP
ftr-394	2968	9	the	the	DET
ftr-394	2968	10	abatement	abatement	NOUN
ftr-394	2968	11	apple	apple	NOUN
ftr-394	2968	12	.	.	PUNCT
ftr-394	2969	1	lewis	lewis	PROPN
ftr-394	2969	2	v.	v.	PROPN
ftr-394	2969	3	commissioner	commissioner	PROPN
ftr-394	2969	4	,	,	PUNCT
ftr-394	2969	5	128	128	NUM
ftr-394	2969	6	t.c	t.c	PROPN
ftr-394	2969	7	.	.	PROPN
ftr-394	2969	8	48	48	NUM
ftr-394	2969	9	(	(	PUNCT
ftr-394	2969	10	3/28/07	3/28/07	NUM
ftr-394	2969	11	)	)	PUNCT
ftr-394	2969	12	.	.	PUNCT
ftr-394	2970	1	the	the	DET
ftr-394	2970	2	taxpayer	taxpayer	NOUN
ftr-394	2970	3	,	,	PUNCT
ftr-394	2970	4	a	a	DET
ftr-394	2970	5	plumber	plumber	NOUN
ftr-394	2970	6	,	,	PUNCT
ftr-394	2970	7	filed	file	VERB
ftr-394	2970	8	his	his	PRON
ftr-394	2970	9	2002	2002	NUM
ftr-394	2970	10	tax	tax	NOUN
ftr-394	2970	11	return	return	NOUN
ftr-394	2970	12	in	in	ADP
ftr-394	2970	13	january	january	PROPN
ftr-394	2970	14	2004	2004	NUM
ftr-394	2970	15	,	,	PUNCT
ftr-394	2970	16	a	a	DET
ftr-394	2970	17	little	little	ADJ
ftr-394	2970	18	late	late	ADJ
ftr-394	2970	19	because	because	SCONJ
ftr-394	2970	20	,	,	PUNCT
ftr-394	2970	21	the	the	DET
ftr-394	2970	22	taxpayer	taxpayer	NOUN
ftr-394	2970	23	claimed	claim	VERB
ftr-394	2970	24	,	,	PUNCT
ftr-394	2970	25	his	his	PRON
ftr-394	2970	26	accountant	accountant	NOUN
ftr-394	2970	27	who	who	PRON
ftr-394	2970	28	had	have	VERB
ftr-394	2970	29	the	the	DET
ftr-394	2970	30	taxpayer	taxpayer	NOUN
ftr-394	2970	31	’s	’s	PART
ftr-394	2970	32	documents	document	NOUN
ftr-394	2970	33	was	be	AUX
ftr-394	2970	34	hospitalized	hospitalize	VERB
ftr-394	2970	35	with	with	ADP
ftr-394	2970	36	stomach	stomach	NOUN
ftr-394	2970	37	cancer	cancer	NOUN
ftr-394	2970	38	.	.	PUNCT
ftr-394	2971	1	the	the	DET
ftr-394	2971	2	taxpayer	taxpayer	NOUN
ftr-394	2971	3	sought	seek	VERB
ftr-394	2971	4	to	to	PART
ftr-394	2971	5	abate	abate	VERB
ftr-394	2971	6	the	the	DET
ftr-394	2971	7	interest	interest	NOUN
ftr-394	2971	8	and	and	CCONJ
ftr-394	2971	9	late	late	ADJ
ftr-394	2971	10	filing	filing	NOUN
ftr-394	2971	11	fees	fee	NOUN
ftr-394	2971	12	on	on	ADP
ftr-394	2971	13	appeal	appeal	NOUN
ftr-394	2971	14	to	to	ADP
ftr-394	2971	15	the	the	DET
ftr-394	2971	16	irs	irs	PROPN
ftr-394	2971	17	,	,	PUNCT
ftr-394	2971	18	which	which	PRON
ftr-394	2971	19	was	be	AUX
ftr-394	2971	20	denied	deny	VERB
ftr-394	2971	21	by	by	ADP
ftr-394	2971	22	the	the	DET
ftr-394	2971	23	appeals	appeal	NOUN
ftr-394	2971	24	officer	officer	NOUN
ftr-394	2971	25	.	.	PUNCT
ftr-394	2972	1	subsequently	subsequently	ADV
ftr-394	2972	2	the	the	DET
ftr-394	2972	3	taxpayer	taxpayer	NOUN
ftr-394	2972	4	received	receive	VERB
ftr-394	2972	5	a	a	DET
ftr-394	2972	6	notice	notice	NOUN
ftr-394	2972	7	of	of	ADP
ftr-394	2972	8	intent	intent	NOUN
ftr-394	2972	9	to	to	PART
ftr-394	2972	10	levy	levy	VERB
ftr-394	2972	11	,	,	PUNCT
ftr-394	2972	12	which	which	PRON
ftr-394	2972	13	prompted	prompt	VERB
ftr-394	2972	14	the	the	DET
ftr-394	2972	15	taxpayer	taxpayer	NOUN
ftr-394	2972	16	to	to	PART
ftr-394	2972	17	request	request	VERB
ftr-394	2972	18	a	a	DET
ftr-394	2972	19	collection	collection	NOUN
ftr-394	2972	20	due	due	ADJ
ftr-394	2972	21	process	process	NOUN
ftr-394	2972	22	hearing	hearing	NOUN
ftr-394	2972	23	.	.	PUNCT
ftr-394	2973	1	under	under	ADP
ftr-394	2973	2	§	§	PROPN
ftr-394	2973	3	6330(c)(4	6330(c)(4	NUM
ftr-394	2973	4	)	)	PUNCT
ftr-394	2973	5	,	,	PUNCT
ftr-394	2973	6	a	a	DET
ftr-394	2973	7	person	person	NOUN
ftr-394	2973	8	can	can	AUX
ftr-394	2973	9	not	not	PART
ftr-394	2973	10	raise	raise	VERB
ftr-394	2973	11	an	an	DET
ftr-394	2973	12	issue	issue	NOUN
ftr-394	2973	13	in	in	ADP
ftr-394	2973	14	a	a	DET
ftr-394	2973	15	collection	collection	NOUN
ftr-394	2973	16	review	review	NOUN
ftr-394	2973	17	proceeding	proceeding	NOUN
ftr-394	2973	18	that	that	PRON
ftr-394	2973	19	has	have	AUX
ftr-394	2973	20	been	be	AUX
ftr-394	2973	21	considered	consider	VERB
ftr-394	2973	22	at	at	ADP
ftr-394	2973	23	a	a	DET
ftr-394	2973	24	previous	previous	ADJ
ftr-394	2973	25	administrative	administrative	ADJ
ftr-394	2973	26	or	or	CCONJ
ftr-394	2973	27	judicial	judicial	ADJ
ftr-394	2973	28	review	review	NOUN
ftr-394	2973	29	.	.	PUNCT
ftr-394	2974	1	reg	reg	NOUN
ftr-394	2974	2	.	.	PUNCT
ftr-394	2975	1	§	§	PROPN
ftr-394	2975	2	301.6330	301.6330	PROPN
ftr-394	2975	3	-	-	SYM
ftr-394	2975	4	1(e)(3	1(e)(3	NUM
ftr-394	2975	5	)	)	PUNCT
ftr-394	2975	6	,	,	PUNCT
ftr-394	2975	7	q&a	q&a	PROPN
ftr-394	2975	8	-	-	PUNCT
ftr-394	2975	9	e2	e2	PROPN
ftr-394	2975	10	,	,	PUNCT
ftr-394	2975	11	provides	provide	VERB
ftr-394	2975	12	that	that	SCONJ
ftr-394	2975	13	where	where	SCONJ
ftr-394	2975	14	the	the	DET
ftr-394	2975	15	taxpayer	taxpayer	NOUN
ftr-394	2975	16	has	have	VERB
ftr-394	2975	17	a	a	DET
ftr-394	2975	18	conference	conference	NOUN
ftr-394	2975	19	with	with	ADP
ftr-394	2975	20	the	the	DET
ftr-394	2975	21	appeals	appeal	NOUN
ftr-394	2975	22	office	office	NOUN
ftr-394	2975	23	the	the	DET
ftr-394	2975	24	amount	amount	NOUN
ftr-394	2975	25	of	of	ADP
ftr-394	2975	26	the	the	DET
ftr-394	2975	27	underlying	underlie	VERB
ftr-394	2975	28	tax	tax	NOUN
ftr-394	2975	29	liability	liability	NOUN
ftr-394	2975	30	can	can	AUX
ftr-394	2975	31	not	not	PART
ftr-394	2975	32	be	be	AUX
ftr-394	2975	33	challenged	challenge	VERB
ftr-394	2975	34	in	in	ADP
ftr-394	2975	35	a	a	DET
ftr-394	2975	36	collection	collection	NOUN
ftr-394	2975	37	review	review	NOUN
ftr-394	2975	38	proceeding	proceeding	NOUN
ftr-394	2975	39	or	or	CCONJ
ftr-394	2975	40	in	in	ADP
ftr-394	2975	41	the	the	DET
ftr-394	2975	42	tax	tax	NOUN
ftr-394	2975	43	court	court	NOUN
ftr-394	2975	44	.	.	PUNCT
ftr-394	2976	1	the	the	DET
ftr-394	2976	2	tax	tax	NOUN
ftr-394	2976	3	court	court	NOUN
ftr-394	2976	4	upheld	uphold	VERB
ftr-394	2976	5	the	the	DET
ftr-394	2976	6	regulation	regulation	NOUN
ftr-394	2976	7	as	as	ADP
ftr-394	2976	8	valid	valid	ADJ
ftr-394	2976	9	,	,	PUNCT
ftr-394	2976	10	and	and	CCONJ
ftr-394	2976	11	determined	determine	VERB
ftr-394	2976	12	that	that	SCONJ
ftr-394	2976	13	because	because	SCONJ
ftr-394	2976	14	the	the	DET
ftr-394	2976	15	taxpayer	taxpayer	NOUN
ftr-394	2976	16	had	have	VERB
ftr-394	2976	17	an	an	DET
ftr-394	2976	18	opportunity	opportunity	NOUN
ftr-394	2976	19	to	to	PART
ftr-394	2976	20	dispute	dispute	VERB
ftr-394	2976	21	the	the	DET
ftr-394	2976	22	underlying	underlie	VERB
ftr-394	2976	23	tax	tax	NOUN
ftr-394	2976	24	liability	liability	NOUN
ftr-394	2976	25	in	in	ADP
ftr-394	2976	26	the	the	DET
ftr-394	2976	27	prior	prior	ADJ
ftr-394	2976	28	procedure	procedure	NOUN
ftr-394	2976	29	,	,	PUNCT
ftr-394	2976	30	there	there	ADV
ftr-394	2976	31	in	in	ADP
ftr-394	2976	32	the	the	DET
ftr-394	2976	33	858	858	NUM
ftr-394	2976	34	florida	florida	PROPN
ftr-394	2976	35	tax	tax	NOUN
ftr-394	2976	36	review	review	NOUN
ftr-394	2976	37	[	[	X
ftr-394	2976	38	vol	vol	NOUN
ftr-394	2976	39	.	.	PUNCT
ftr-394	2977	1	8	8	NUM
ftr-394	2977	2	:	:	PUNCT
ftr-394	2977	3	si	si	PROPN
ftr-394	2977	4	appeals	appeal	NOUN
ftr-394	2977	5	office	office	NOUN
ftr-394	2977	6	,	,	PUNCT
ftr-394	2977	7	he	he	PRON
ftr-394	2977	8	was	be	AUX
ftr-394	2977	9	precluded	preclude	VERB
ftr-394	2977	10	from	from	ADP
ftr-394	2977	11	raising	raise	VERB
ftr-394	2977	12	the	the	DET
ftr-394	2977	13	issue	issue	NOUN
ftr-394	2977	14	in	in	ADP
ftr-394	2977	15	the	the	DET
ftr-394	2977	16	collection	collection	NOUN
ftr-394	2977	17	action	action	NOUN
ftr-394	2977	18	.	.	PUNCT
ftr-394	2978	1	9	9	X
ftr-394	2978	2	.	.	X
ftr-394	2978	3	it	it	PRON
ftr-394	2978	4	has	have	VERB
ftr-394	2978	5	to	to	PART
ftr-394	2978	6	hurt	hurt	VERB
ftr-394	2978	7	a	a	DET
ftr-394	2978	8	little	little	ADJ
ftr-394	2978	9	more	more	ADJ
ftr-394	2978	10	.	.	PUNCT
ftr-394	2979	1	smith	smith	PROPN
ftr-394	2979	2	v.	v.	PROPN
ftr-394	2979	3	commissioner	commissioner	PROPN
ftr-394	2979	4	,	,	PUNCT
ftr-394	2979	5	t.c	t.c	PROPN
ftr-394	2979	6	.	.	PROPN
ftr-394	2979	7	memo	memo	NOUN
ftr-394	2979	8	.	.	PUNCT
ftr-394	2980	1	2007	2007	NUM
ftr-394	2980	2	-	-	SYM
ftr-394	2980	3	73	73	NUM
ftr-394	2980	4	(	(	PUNCT
ftr-394	2980	5	3/29/07	3/29/07	NUM
ftr-394	2980	6	)	)	PUNCT
ftr-394	2980	7	.	.	PUNCT
ftr-394	2981	1	the	the	DET
ftr-394	2981	2	commissioner	commissioner	NOUN
ftr-394	2981	3	did	do	AUX
ftr-394	2981	4	not	not	PART
ftr-394	2981	5	abuse	abuse	VERB
ftr-394	2981	6	his	his	PRON
ftr-394	2981	7	discretion	discretion	NOUN
ftr-394	2981	8	by	by	ADP
ftr-394	2981	9	refusing	refuse	VERB
ftr-394	2981	10	to	to	PART
ftr-394	2981	11	accept	accept	VERB
ftr-394	2981	12	the	the	DET
ftr-394	2981	13	taxpayer	taxpayer	NOUN
ftr-394	2981	14	’s	’s	PART
ftr-394	2981	15	offer	offer	NOUN
ftr-394	2981	16	of	of	ADP
ftr-394	2981	17	$	$	SYM
ftr-394	2981	18	11,552	11,552	NUM
ftr-394	2981	19	to	to	PART
ftr-394	2981	20	compromise	compromise	VERB
ftr-394	2981	21	an	an	DET
ftr-394	2981	22	estimated	estimate	VERB
ftr-394	2981	23	$	$	SYM
ftr-394	2981	24	265,000	265,000	NUM
ftr-394	2981	25	tax	tax	NOUN
ftr-394	2981	26	liability	liability	NOUN
ftr-394	2981	27	attributable	attributable	ADJ
ftr-394	2981	28	to	to	ADP
ftr-394	2981	29	a	a	DET
ftr-394	2981	30	hoyt	hoyt	PROPN
ftr-394	2981	31	tax	tax	NOUN
ftr-394	2981	32	shelter	shelter	NOUN
ftr-394	2981	33	.	.	PUNCT
ftr-394	2982	1	the	the	DET
ftr-394	2982	2	appeals	appeal	NOUN
ftr-394	2982	3	officer	officer	NOUN
ftr-394	2982	4	determined	determine	VERB
ftr-394	2982	5	that	that	SCONJ
ftr-394	2982	6	the	the	DET
ftr-394	2982	7	taxpayer	taxpayer	NOUN
ftr-394	2982	8	had	have	VERB
ftr-394	2982	9	the	the	DET
ftr-394	2982	10	financial	financial	ADJ
ftr-394	2982	11	wherewithal	wherewithal	NOUN
ftr-394	2982	12	to	to	PART
ftr-394	2982	13	pay	pay	VERB
ftr-394	2982	14	a	a	DET
ftr-394	2982	15	higher	high	ADJ
ftr-394	2982	16	amount	amount	NOUN
ftr-394	2982	17	.	.	PUNCT
ftr-394	2983	1	the	the	DET
ftr-394	2983	2	taxpayer	taxpayer	NOUN
ftr-394	2983	3	’s	’s	PART
ftr-394	2983	4	claims	claim	NOUN
ftr-394	2983	5	of	of	ADP
ftr-394	2983	6	having	having	AUX
ftr-394	2983	7	been	be	AUX
ftr-394	2983	8	defrauded	defraud	VERB
ftr-394	2983	9	,	,	PUNCT
ftr-394	2983	10	potential	potential	ADJ
ftr-394	2983	11	financial	financial	ADJ
ftr-394	2983	12	hardship	hardship	NOUN
ftr-394	2983	13	,	,	PUNCT
ftr-394	2983	14	and	and	CCONJ
ftr-394	2983	15	potential	potential	ADJ
ftr-394	2983	16	future	future	ADJ
ftr-394	2983	17	medical	medical	ADJ
ftr-394	2983	18	claims	claim	NOUN
ftr-394	2983	19	were	be	AUX
ftr-394	2983	20	not	not	PART
ftr-394	2983	21	persuasive	persuasive	ADJ
ftr-394	2983	22	.	.	PUNCT
ftr-394	2984	1	10	10	NUM
ftr-394	2984	2	.	.	PUNCT
ftr-394	2985	1	the	the	DET
ftr-394	2985	2	justices	justice	NOUN
ftr-394	2985	3	of	of	ADP
ftr-394	2985	4	the	the	DET
ftr-394	2985	5	supreme	supreme	PROPN
ftr-394	2985	6	court	court	PROPN
ftr-394	2985	7	can	can	AUX
ftr-394	2985	8	agree	agree	VERB
ftr-394	2985	9	on	on	ADP
ftr-394	2985	10	important	important	ADJ
ftr-394	2985	11	tax	tax	NOUN
ftr-394	2985	12	issues	issue	NOUN
ftr-394	2985	13	.	.	PUNCT
ftr-394	2986	1	ec	ec	PROPN
ftr-394	2986	2	term	term	NOUN
ftr-394	2986	3	of	of	ADP
ftr-394	2986	4	years	year	NOUN
ftr-394	2986	5	trust	trust	PROPN
ftr-394	2986	6	v.	v.	ADP
ftr-394	2986	7	united	united	PROPN
ftr-394	2986	8	states	states	PROPN
ftr-394	2986	9	,	,	PUNCT
ftr-394	2986	10	127	127	NUM
ftr-394	2986	11	s.	s.	PROPN
ftr-394	2986	12	ct	ct	PROPN
ftr-394	2986	13	.	.	PUNCT
ftr-394	2986	14	1763	1763	NUM
ftr-394	2986	15	(	(	PUNCT
ftr-394	2986	16	4/30/07	4/30/07	NUM
ftr-394	2986	17	)	)	PUNCT
ftr-394	2986	18	.	.	PUNCT
ftr-394	2987	1	a	a	DET
ftr-394	2987	2	unanimous	unanimous	ADJ
ftr-394	2987	3	supreme	supreme	PROPN
ftr-394	2987	4	court	court	PROPN
ftr-394	2987	5	(	(	PUNCT
ftr-394	2987	6	justice	justice	PROPN
ftr-394	2987	7	souter	souter	PROPN
ftr-394	2987	8	)	)	PUNCT
ftr-394	2987	9	held	hold	VERB
ftr-394	2987	10	that	that	SCONJ
ftr-394	2987	11	§	§	PROPN
ftr-394	2987	12	7426(a	7426(a	NUM
ftr-394	2987	13	)	)	PUNCT
ftr-394	2987	14	is	be	AUX
ftr-394	2987	15	the	the	DET
ftr-394	2987	16	exclusive	exclusive	ADJ
ftr-394	2987	17	remedy	remedy	NOUN
ftr-394	2987	18	for	for	ADP
ftr-394	2987	19	third	third	ADJ
ftr-394	2987	20	party	party	NOUN
ftr-394	2987	21	wrongful	wrongful	ADJ
ftr-394	2987	22	levy	levy	NOUN
ftr-394	2987	23	claims	claim	VERB
ftr-394	2987	24	.	.	PUNCT
ftr-394	2988	1	a	a	DET
ftr-394	2988	2	third	third	ADJ
ftr-394	2988	3	party	party	NOUN
ftr-394	2988	4	who	who	PRON
ftr-394	2988	5	files	file	VERB
ftr-394	2988	6	a	a	DET
ftr-394	2988	7	claim	claim	NOUN
ftr-394	2988	8	after	after	SCONJ
ftr-394	2988	9	the	the	DET
ftr-394	2988	10	9	9	NUM
ftr-394	2988	11	-	-	PUNCT
ftr-394	2988	12	month	month	NOUN
ftr-394	2988	13	limitations	limitation	NOUN
ftr-394	2988	14	period	period	NOUN
ftr-394	2988	15	has	have	AUX
ftr-394	2988	16	expired	expire	VERB
ftr-394	2988	17	is	be	AUX
ftr-394	2988	18	not	not	PART
ftr-394	2988	19	entitled	entitle	VERB
ftr-394	2988	20	to	to	PART
ftr-394	2988	21	pursue	pursue	VERB
ftr-394	2988	22	a	a	DET
ftr-394	2988	23	refund	refund	NOUN
ftr-394	2988	24	action	action	NOUN
ftr-394	2988	25	under	under	ADP
ftr-394	2988	26	§	§	PROPN
ftr-394	2988	27	1346(a)(1	1346(a)(1	NUM
ftr-394	2988	28	)	)	PUNCT
ftr-394	2988	29	.	.	PUNCT
ftr-394	2989	1	the	the	DET
ftr-394	2989	2	irs	irs	PROPN
ftr-394	2989	3	collected	collect	VERB
ftr-394	2989	4	over	over	ADP
ftr-394	2989	5	$	$	SYM
ftr-394	2989	6	3	3	NUM
ftr-394	2989	7	million	million	NUM
ftr-394	2989	8	from	from	ADP
ftr-394	2989	9	trusts	trust	NOUN
ftr-394	2989	10	established	establish	VERB
ftr-394	2989	11	by	by	ADP
ftr-394	2989	12	elmer	elmer	PROPN
ftr-394	2989	13	and	and	CCONJ
ftr-394	2989	14	dorothy	dorothy	PROPN
ftr-394	2989	15	cullers	cullers	PROPN
ftr-394	2989	16	representing	represent	VERB
ftr-394	2989	17	tax	tax	NOUN
ftr-394	2989	18	liabilities	liability	NOUN
ftr-394	2989	19	against	against	ADP
ftr-394	2989	20	the	the	DET
ftr-394	2989	21	cullerses	cullerse	NOUN
ftr-394	2989	22	for	for	ADP
ftr-394	2989	23	tax	tax	NOUN
ftr-394	2989	24	deductions	deduction	NOUN
ftr-394	2989	25	claimed	claim	VERB
ftr-394	2989	26	in	in	ADP
ftr-394	2989	27	the	the	DET
ftr-394	2989	28	1980s	1980s	NUM
ftr-394	2989	29	.	.	PUNCT
ftr-394	2990	1	almost	almost	ADV
ftr-394	2990	2	a	a	PRON
ftr-394	2990	3	year	year	NOUN
ftr-394	2990	4	from	from	ADP
ftr-394	2990	5	the	the	DET
ftr-394	2990	6	date	date	NOUN
ftr-394	2990	7	amounts	amount	NOUN
ftr-394	2990	8	were	be	AUX
ftr-394	2990	9	paid	pay	VERB
ftr-394	2990	10	pursuant	pursuant	ADV
ftr-394	2990	11	to	to	ADP
ftr-394	2990	12	the	the	DET
ftr-394	2990	13	levies	levy	NOUN
ftr-394	2990	14	,	,	PUNCT
ftr-394	2990	15	the	the	DET
ftr-394	2990	16	trusts	trust	NOUN
ftr-394	2990	17	filed	file	VERB
ftr-394	2990	18	a	a	DET
ftr-394	2990	19	district	district	NOUN
ftr-394	2990	20	court	court	NOUN
ftr-394	2990	21	action	action	NOUN
ftr-394	2990	22	under	under	ADP
ftr-394	2990	23	§	§	PROPN
ftr-394	2990	24	7426(a	7426(a	NUM
ftr-394	2990	25	)	)	PUNCT
ftr-394	2990	26	claiming	claim	VERB
ftr-394	2990	27	wrongful	wrongful	ADJ
ftr-394	2990	28	levies	levy	NOUN
ftr-394	2990	29	.	.	PUNCT
ftr-394	2991	1	the	the	DET
ftr-394	2991	2	district	district	NOUN
ftr-394	2991	3	court	court	NOUN
ftr-394	2991	4	dismissed	dismiss	VERB
ftr-394	2991	5	the	the	DET
ftr-394	2991	6	action	action	NOUN
ftr-394	2991	7	because	because	SCONJ
ftr-394	2991	8	it	it	PRON
ftr-394	2991	9	was	be	AUX
ftr-394	2991	10	filed	file	VERB
ftr-394	2991	11	after	after	ADP
ftr-394	2991	12	the	the	DET
ftr-394	2991	13	9	9	NUM
ftr-394	2991	14	-	-	PUNCT
ftr-394	2991	15	month	month	NOUN
ftr-394	2991	16	limitation	limitation	NOUN
ftr-394	2991	17	period	period	NOUN
ftr-394	2991	18	of	of	ADP
ftr-394	2991	19	§	§	PROPN
ftr-394	2991	20	6532(c)(1	6532(c)(1	NUM
ftr-394	2991	21	)	)	PUNCT
ftr-394	2991	22	had	have	AUX
ftr-394	2991	23	expired	expire	VERB
ftr-394	2991	24	.	.	PUNCT
ftr-394	2992	1	the	the	DET
ftr-394	2992	2	trusts	trust	NOUN
ftr-394	2992	3	then	then	ADV
ftr-394	2992	4	filed	file	VERB
ftr-394	2992	5	a	a	DET
ftr-394	2992	6	claim	claim	NOUN
ftr-394	2992	7	for	for	ADP
ftr-394	2992	8	refund	refund	NOUN
ftr-394	2992	9	with	with	ADP
ftr-394	2992	10	the	the	DET
ftr-394	2992	11	irs	irs	PROPN
ftr-394	2992	12	,	,	PUNCT
ftr-394	2992	13	which	which	PRON
ftr-394	2992	14	was	be	AUX
ftr-394	2992	15	denied	deny	VERB
ftr-394	2992	16	,	,	PUNCT
ftr-394	2992	17	followed	follow	VERB
ftr-394	2992	18	by	by	ADP
ftr-394	2992	19	a	a	DET
ftr-394	2992	20	suit	suit	NOUN
ftr-394	2992	21	for	for	ADP
ftr-394	2992	22	refund	refund	NOUN
ftr-394	2992	23	in	in	ADP
ftr-394	2992	24	the	the	DET
ftr-394	2992	25	district	district	NOUN
ftr-394	2992	26	court	court	NOUN
ftr-394	2992	27	.	.	PUNCT
ftr-394	2993	1	the	the	DET
ftr-394	2993	2	district	district	NOUN
ftr-394	2993	3	court	court	NOUN
ftr-394	2993	4	,	,	PUNCT
ftr-394	2993	5	affirmed	affirm	VERB
ftr-394	2993	6	by	by	ADP
ftr-394	2993	7	the	the	DET
ftr-394	2993	8	fifth	fifth	ADJ
ftr-394	2993	9	circuit	circuit	NOUN
ftr-394	2993	10	,	,	PUNCT
ftr-394	2993	11	held	hold	VERB
ftr-394	2993	12	that	that	SCONJ
ftr-394	2993	13	an	an	DET
ftr-394	2993	14	action	action	NOUN
ftr-394	2993	15	under	under	ADP
ftr-394	2993	16	§	§	PROPN
ftr-394	2993	17	7426(a	7426(a	NUM
ftr-394	2993	18	)	)	PUNCT
ftr-394	2993	19	was	be	AUX
ftr-394	2993	20	the	the	DET
ftr-394	2993	21	sole	sole	ADJ
ftr-394	2993	22	remedy	remedy	NOUN
ftr-394	2993	23	available	available	ADJ
ftr-394	2993	24	to	to	ADP
ftr-394	2993	25	the	the	DET
ftr-394	2993	26	trusts	trust	NOUN
ftr-394	2993	27	,	,	PUNCT
ftr-394	2993	28	and	and	CCONJ
ftr-394	2993	29	dismissed	dismiss	VERB
ftr-394	2993	30	the	the	DET
ftr-394	2993	31	action	action	NOUN
ftr-394	2993	32	.	.	PUNCT
ftr-394	2994	1	the	the	DET
ftr-394	2994	2	ninth	ninth	ADJ
ftr-394	2994	3	circuit	circuit	NOUN
ftr-394	2994	4	had	have	AUX
ftr-394	2994	5	reached	reach	VERB
ftr-394	2994	6	a	a	DET
ftr-394	2994	7	contrary	contrary	ADJ
ftr-394	2994	8	result	result	NOUN
ftr-394	2994	9	in	in	ADP
ftr-394	2994	10	wwsm	wwsm	ADJ
ftr-394	2994	11	investors	investor	NOUN
ftr-394	2994	12	v.	v.	ADP
ftr-394	2994	13	united	united	PROPN
ftr-394	2994	14	states	states	PROPN
ftr-394	2994	15	,	,	PUNCT
ftr-394	2994	16	64	64	NUM
ftr-394	2994	17	f.3d	f.3d	NUM
ftr-394	2994	18	456	456	NUM
ftr-394	2994	19	(	(	PUNCT
ftr-394	2994	20	1995	1995	NUM
ftr-394	2994	21	)	)	PUNCT
ftr-394	2994	22	.	.	PUNCT
ftr-394	2995	1	the	the	DET
ftr-394	2995	2	supreme	supreme	PROPN
ftr-394	2995	3	court	court	PROPN
ftr-394	2995	4	granted	grant	VERB
ftr-394	2995	5	certiorari	certiorari	NOUN
ftr-394	2995	6	to	to	PART
ftr-394	2995	7	resolve	resolve	VERB
ftr-394	2995	8	the	the	DET
ftr-394	2995	9	conflict	conflict	NOUN
ftr-394	2995	10	.	.	PUNCT
ftr-394	2996	1	the	the	DET
ftr-394	2996	2	court	court	NOUN
ftr-394	2996	3	concluded	conclude	VERB
ftr-394	2996	4	that	that	SCONJ
ftr-394	2996	5	the	the	DET
ftr-394	2996	6	precisely	precisely	ADV
ftr-394	2996	7	drawn	draw	VERB
ftr-394	2996	8	provisions	provision	NOUN
ftr-394	2996	9	of	of	ADP
ftr-394	2996	10	§	§	PROPN
ftr-394	2996	11	7426(a)(1	7426(a)(1	NUM
ftr-394	2996	12	)	)	PUNCT
ftr-394	2996	13	preempt	preempt	VERB
ftr-394	2996	14	the	the	DET
ftr-394	2996	15	more	more	ADV
ftr-394	2996	16	general	general	ADJ
ftr-394	2996	17	refund	refund	NOUN
ftr-394	2996	18	provision	provision	NOUN
ftr-394	2996	19	of	of	ADP
ftr-394	2996	20	§	§	PROPN
ftr-394	2996	21	1346(a)(1	1346(a)(1	NUM
ftr-394	2996	22	)	)	PUNCT
ftr-394	2996	23	.	.	PUNCT
ftr-394	2997	1	•	•	NOUN
ftr-394	2997	2	the	the	DET
ftr-394	2997	3	court	court	NOUN
ftr-394	2997	4	distinguished	distinguish	VERB
ftr-394	2997	5	united	united	PROPN
ftr-394	2997	6	states	states	PROPN
ftr-394	2997	7	v.	v.	PROPN
ftr-394	2997	8	williams	williams	PROPN
ftr-394	2997	9	,	,	PUNCT
ftr-394	2997	10	514	514	NUM
ftr-394	2997	11	u.s	u.s	PROPN
ftr-394	2997	12	.	.	PROPN
ftr-394	2997	13	527	527	NUM
ftr-394	2997	14	(	(	PUNCT
ftr-394	2997	15	1995	1995	NUM
ftr-394	2997	16	)	)	PUNCT
ftr-394	2997	17	,	,	PUNCT
ftr-394	2997	18	which	which	PRON
ftr-394	2997	19	held	hold	VERB
ftr-394	2997	20	that	that	SCONJ
ftr-394	2997	21	a	a	DET
ftr-394	2997	22	property	property	NOUN
ftr-394	2997	23	owner	owner	NOUN
ftr-394	2997	24	who	who	PRON
ftr-394	2997	25	paid	pay	VERB
ftr-394	2997	26	taxes	taxis	NOUN
ftr-394	2997	27	of	of	ADP
ftr-394	2997	28	another	another	PRON
ftr-394	2997	29	to	to	PART
ftr-394	2997	30	remove	remove	VERB
ftr-394	2997	31	a	a	DET
ftr-394	2997	32	lien	lien	NOUN
ftr-394	2997	33	could	could	AUX
ftr-394	2997	34	recover	recover	VERB
ftr-394	2997	35	the	the	DET
ftr-394	2997	36	payment	payment	NOUN
ftr-394	2997	37	through	through	ADP
ftr-394	2997	38	a	a	DET
ftr-394	2997	39	refund	refund	NOUN
ftr-394	2997	40	suit	suit	NOUN
ftr-394	2997	41	,	,	PUNCT
ftr-394	2997	42	as	as	ADP
ftr-394	2997	43	involving	involve	VERB
ftr-394	2997	44	a	a	DET
ftr-394	2997	45	lien	lien	NOUN
ftr-394	2997	46	that	that	PRON
ftr-394	2997	47	was	be	AUX
ftr-394	2997	48	not	not	PART
ftr-394	2997	49	subject	subject	ADJ
ftr-394	2997	50	to	to	ADP
ftr-394	2997	51	challenge	challenge	NOUN
ftr-394	2997	52	under	under	ADP
ftr-394	2997	53	§	§	PROPN
ftr-394	2997	54	7426(a)(1	7426(a)(1	NUM
ftr-394	2997	55	)	)	PUNCT
ftr-394	2997	56	,	,	PUNCT
ftr-394	2997	57	not	not	PART
ftr-394	2997	58	a	a	DET
ftr-394	2997	59	levy	levy	NOUN
ftr-394	2997	60	,	,	PUNCT
ftr-394	2997	61	and	and	CCONJ
ftr-394	2997	62	limited	limit	VERB
ftr-394	2997	63	the	the	DET
ftr-394	2997	64	holding	holding	NOUN
ftr-394	2997	65	of	of	ADP
ftr-394	2997	66	williams	williams	PROPN
ftr-394	2997	67	to	to	ADP
ftr-394	2997	68	cases	case	NOUN
ftr-394	2997	69	in	in	ADP
ftr-394	2997	70	which	which	PRON
ftr-394	2997	71	,	,	PUNCT
ftr-394	2997	72	wholly	wholly	ADV
ftr-394	2997	73	apart	apart	ADV
ftr-394	2997	74	from	from	ADP
ftr-394	2997	75	statute	statute	NOUN
ftr-394	2997	76	of	of	ADP
ftr-394	2997	77	limitations	limitation	NOUN
ftr-394	2997	78	issues	issue	NOUN
ftr-394	2997	79	,	,	PUNCT
ftr-394	2997	80	no	no	DET
ftr-394	2997	81	remedy	remedy	NOUN
ftr-394	2997	82	other	other	ADJ
ftr-394	2997	83	than	than	ADP
ftr-394	2997	84	a	a	DET
ftr-394	2997	85	refund	refund	NOUN
ftr-394	2997	86	suit	suit	NOUN
ftr-394	2997	87	under	under	ADP
ftr-394	2997	88	§	§	PROPN
ftr-394	2997	89	1346(a)(1	1346(a)(1	NUM
ftr-394	2997	90	)	)	PUNCT
ftr-394	2997	91	is	be	AUX
ftr-394	2997	92	open	open	ADJ
ftr-394	2997	93	to	to	ADP
ftr-394	2997	94	the	the	DET
ftr-394	2997	95	plaintiff	plaintiff	NOUN
ftr-394	2997	96	.	.	PUNCT
ftr-394	2998	1	with	with	ADP
ftr-394	2998	2	the	the	DET
ftr-394	2998	3	post	post	PROPN
ftr-394	2998	4	-	-	PROPN
ftr-394	2998	5	williams	williams	ADJ
ftr-394	2998	6	enactment	enactment	NOUN
ftr-394	2998	7	of	of	ADP
ftr-394	2998	8	§	§	PROPN
ftr-394	2998	9	§	§	PROPN
ftr-394	2998	10	6325(b)(4	6325(b)(4	NOUN
ftr-394	2998	11	)	)	PUNCT
ftr-394	2998	12	and	and	CCONJ
ftr-394	2998	13	7426(a)(4	7426(a)(4	NUM
ftr-394	2998	14	)	)	PUNCT
ftr-394	2998	15	,	,	PUNCT
ftr-394	2998	16	providing	provide	VERB
ftr-394	2998	17	exclusive	exclusive	ADJ
ftr-394	2998	18	remedies	remedy	NOUN
ftr-394	2998	19	to	to	PART
ftr-394	2998	20	remove	remove	VERB
ftr-394	2998	21	a	a	DET
ftr-394	2998	22	lien	lien	NOUN
ftr-394	2998	23	in	in	ADP
ftr-394	2998	24	a	a	DET
ftr-394	2998	25	williams	williams	NOUN
ftr-394	2998	26	-	-	PUNCT
ftr-394	2998	27	type	type	NOUN
ftr-394	2998	28	situation	situation	NOUN
ftr-394	2998	29	,	,	PUNCT
ftr-394	2998	30	there	there	PRON
ftr-394	2998	31	is	be	VERB
ftr-394	2998	32	little	little	ADJ
ftr-394	2998	33	left	leave	VERB
ftr-394	2998	34	of	of	ADP
ftr-394	2998	35	the	the	DET
ftr-394	2998	36	williams	williams	PROPN
ftr-394	2998	37	doctrine	doctrine	PROPN
ftr-394	2998	38	.	.	PUNCT
ftr-394	2999	1	2008	2008	NUM
ftr-394	2999	2	]	]	PUNCT
ftr-394	2999	3	recent	recent	ADJ
ftr-394	2999	4	developments	development	NOUN
ftr-394	2999	5	in	in	ADP
ftr-394	2999	6	federal	federal	ADJ
ftr-394	2999	7	income	income	NOUN
ftr-394	2999	8	taxation	taxation	NOUN
ftr-394	2999	9	859	859	NUM
ftr-394	2999	10	11	11	NUM
ftr-394	2999	11	.	.	PUNCT
ftr-394	3000	1	t.d	t.d	PROPN
ftr-394	3000	2	.	.	PROPN
ftr-394	3000	3	9344	9344	NUM
ftr-394	3000	4	,	,	PUNCT
ftr-394	3000	5	change	change	NOUN
ftr-394	3000	6	to	to	ADP
ftr-394	3000	7	office	office	NOUN
ftr-394	3000	8	to	to	PART
ftr-394	3000	9	which	which	PRON
ftr-394	3000	10	notices	notice	NOUN
ftr-394	3000	11	of	of	ADP
ftr-394	3000	12	nonjudicial	nonjudicial	ADJ
ftr-394	3000	13	sale	sale	NOUN
ftr-394	3000	14	and	and	CCONJ
ftr-394	3000	15	requests	request	NOUN
ftr-394	3000	16	for	for	ADP
ftr-394	3000	17	return	return	NOUN
ftr-394	3000	18	of	of	ADP
ftr-394	3000	19	wrongfully	wrongfully	ADV
ftr-394	3000	20	levied	levy	VERB
ftr-394	3000	21	property	property	NOUN
ftr-394	3000	22	must	must	AUX
ftr-394	3000	23	be	be	AUX
ftr-394	3000	24	sent	send	VERB
ftr-394	3000	25	,	,	PUNCT
ftr-394	3000	26	72	72	NUM
ftr-394	3000	27	f.r	f.r	NOUN
ftr-394	3000	28	.	.	NOUN
ftr-394	3000	29	39737	39737	NUM
ftr-394	3000	30	(	(	PUNCT
ftr-394	3000	31	7/20/07	7/20/07	NUM
ftr-394	3000	32	)	)	PUNCT
ftr-394	3000	33	.	.	PUNCT
ftr-394	3001	1	reg	reg	PROPN
ftr-394	3001	2	.	.	PUNCT
ftr-394	3002	1	§	§	PROPN
ftr-394	3002	2	301.7425	301.7425	PROPN
ftr-394	3002	3	-	-	SYM
ftr-394	3002	4	3	3	NUM
ftr-394	3002	5	t	t	NOUN
ftr-394	3002	6	provides	provide	VERB
ftr-394	3002	7	revised	revise	VERB
ftr-394	3002	8	procedures	procedure	NOUN
ftr-394	3002	9	to	to	PART
ftr-394	3002	10	obtain	obtain	VERB
ftr-394	3002	11	discharge	discharge	NOUN
ftr-394	3002	12	of	of	ADP
ftr-394	3002	13	a	a	DET
ftr-394	3002	14	junior	junior	ADJ
ftr-394	3002	15	federal	federal	ADJ
ftr-394	3002	16	tax	tax	NOUN
ftr-394	3002	17	lien	lien	NOUN
ftr-394	3002	18	by	by	ADP
ftr-394	3002	19	a	a	DET
ftr-394	3002	20	nonjudicial	nonjudicial	ADJ
ftr-394	3002	21	sale	sale	NOUN
ftr-394	3002	22	pursuant	pursuant	NOUN
ftr-394	3002	23	to	to	ADP
ftr-394	3002	24	§	§	PROPN
ftr-394	3002	25	7425(b	7425(b	NOUN
ftr-394	3002	26	)	)	PUNCT
ftr-394	3002	27	by	by	ADP
ftr-394	3002	28	providing	provide	VERB
ftr-394	3002	29	proper	proper	ADJ
ftr-394	3002	30	notice	notice	NOUN
ftr-394	3002	31	to	to	ADP
ftr-394	3002	32	the	the	DET
ftr-394	3002	33	irs	irs	PROPN
ftr-394	3002	34	.	.	PUNCT
ftr-394	3003	1	12	12	NUM
ftr-394	3003	2	.	.	PUNCT
ftr-394	3004	1	the	the	DET
ftr-394	3004	2	irs	irs	PROPN
ftr-394	3004	3	ca	can	AUX
ftr-394	3004	4	n’t	not	PART
ftr-394	3004	5	whipsaw	whipsaw	VERB
ftr-394	3004	6	a	a	DET
ftr-394	3004	7	taxpayer	taxpayer	NOUN
ftr-394	3004	8	out	out	ADP
ftr-394	3004	9	of	of	ADP
ftr-394	3004	10	the	the	DET
ftr-394	3004	11	right	right	NOUN
ftr-394	3004	12	to	to	PART
ftr-394	3004	13	contest	contest	VERB
ftr-394	3004	14	liability	liability	NOUN
ftr-394	3004	15	in	in	ADP
ftr-394	3004	16	a	a	DET
ftr-394	3004	17	cdp	cdp	NOUN
ftr-394	3004	18	hearing	hearing	NOUN
ftr-394	3004	19	if	if	SCONJ
ftr-394	3004	20	no	no	DET
ftr-394	3004	21	statutory	statutory	ADJ
ftr-394	3004	22	notice	notice	NOUN
ftr-394	3004	23	was	be	AUX
ftr-394	3004	24	issued	issue	VERB
ftr-394	3004	25	.	.	PUNCT
ftr-394	3005	1	however	however	ADV
ftr-394	3005	2	,	,	PUNCT
ftr-394	3005	3	“	"	PUNCT
ftr-394	3005	4	no	no	DET
ftr-394	3005	5	harm	harm	NOUN
ftr-394	3005	6	,	,	PUNCT
ftr-394	3005	7	no	no	DET
ftr-394	3005	8	foul	foul	NOUN
ftr-394	3005	9	”	"	PUNCT
ftr-394	3005	10	so	so	SCONJ
ftr-394	3005	11	irs	irs	PROPN
ftr-394	3005	12	wins	win	VERB
ftr-394	3005	13	.	.	PUNCT
ftr-394	3006	1	perkins	perkins	PROPN
ftr-394	3006	2	v.	v.	PROPN
ftr-394	3006	3	commissioner	commissioner	PROPN
ftr-394	3006	4	,	,	PUNCT
ftr-394	3006	5	129	129	NUM
ftr-394	3006	6	t.c	t.c	PROPN
ftr-394	3006	7	.	.	PROPN
ftr-394	3006	8	58	58	NUM
ftr-394	3006	9	(	(	PUNCT
ftr-394	3006	10	9/13/07	9/13/07	NUM
ftr-394	3006	11	)	)	PUNCT
ftr-394	3006	12	.	.	PUNCT
ftr-394	3007	1	on	on	ADP
ftr-394	3007	2	his	his	PRON
ftr-394	3007	3	tax	tax	NOUN
ftr-394	3007	4	return	return	NOUN
ftr-394	3007	5	,	,	PUNCT
ftr-394	3007	6	the	the	DET
ftr-394	3007	7	taxpayer	taxpayer	NOUN
ftr-394	3007	8	claimed	claim	VERB
ftr-394	3007	9	ordinary	ordinary	ADJ
ftr-394	3007	10	losses	loss	NOUN
ftr-394	3007	11	from	from	ADP
ftr-394	3007	12	“	"	PUNCT
ftr-394	3007	13	day	day	NOUN
ftr-394	3007	14	trading	trading	NOUN
ftr-394	3007	15	”	"	PUNCT
ftr-394	3007	16	stock	stock	NOUN
ftr-394	3007	17	.	.	PUNCT
ftr-394	3008	1	the	the	DET
ftr-394	3008	2	irs	irs	PROPN
ftr-394	3008	3	disallowed	disallow	VERB
ftr-394	3008	4	the	the	DET
ftr-394	3008	5	losses	loss	NOUN
ftr-394	3008	6	in	in	ADP
ftr-394	3008	7	excess	excess	NOUN
ftr-394	3008	8	of	of	ADP
ftr-394	3008	9	$	$	SYM
ftr-394	3008	10	3,000	3,000	NUM
ftr-394	3008	11	(	(	PUNCT
ftr-394	3008	12	as	as	SCONJ
ftr-394	3008	13	allowed	allow	VERB
ftr-394	3008	14	by	by	ADP
ftr-394	3008	15	§	§	PROPN
ftr-394	3008	16	1211	1211	NUM
ftr-394	3008	17	)	)	PUNCT
ftr-394	3008	18	as	as	SCONJ
ftr-394	3008	19	a	a	DET
ftr-394	3008	20	math	math	NOUN
ftr-394	3008	21	adjustment	adjustment	NOUN
ftr-394	3008	22	pursuant	pursuant	ADJ
ftr-394	3008	23	to	to	ADP
ftr-394	3008	24	§	§	PROPN
ftr-394	3008	25	6213(b)(1	6213(b)(1	PROPN
ftr-394	3008	26	)	)	PUNCT
ftr-394	3008	27	,	,	PUNCT
ftr-394	3008	28	and	and	CCONJ
ftr-394	3008	29	assessed	assess	VERB
ftr-394	3008	30	the	the	DET
ftr-394	3008	31	increased	increase	VERB
ftr-394	3008	32	taxes	taxis	NOUN
ftr-394	3008	33	without	without	ADP
ftr-394	3008	34	issuing	issue	VERB
ftr-394	3008	35	a	a	DET
ftr-394	3008	36	deficiency	deficiency	NOUN
ftr-394	3008	37	notice	notice	NOUN
ftr-394	3008	38	.	.	PUNCT
ftr-394	3009	1	after	after	ADP
ftr-394	3009	2	expiration	expiration	NOUN
ftr-394	3009	3	of	of	ADP
ftr-394	3009	4	the	the	DET
ftr-394	3009	5	§	§	PROPN
ftr-394	3009	6	6213(b)(2	6213(b)(2	NOUN
ftr-394	3009	7	)	)	PUNCT
ftr-394	3009	8	period	period	NOUN
ftr-394	3009	9	to	to	PART
ftr-394	3009	10	request	request	VERB
ftr-394	3009	11	abatement	abatement	NOUN
ftr-394	3009	12	,	,	PUNCT
ftr-394	3009	13	the	the	DET
ftr-394	3009	14	taxpayer	taxpayer	NOUN
ftr-394	3009	15	appealed	appeal	VERB
ftr-394	3009	16	the	the	DET
ftr-394	3009	17	adjustment	adjustment	NOUN
ftr-394	3009	18	.	.	PUNCT
ftr-394	3010	1	while	while	SCONJ
ftr-394	3010	2	consideration	consideration	NOUN
ftr-394	3010	3	by	by	ADP
ftr-394	3010	4	appeals	appeal	NOUN
ftr-394	3010	5	was	be	AUX
ftr-394	3010	6	pending	pende	VERB
ftr-394	3010	7	,	,	PUNCT
ftr-394	3010	8	the	the	DET
ftr-394	3010	9	irs	irs	PROPN
ftr-394	3010	10	issued	issue	VERB
ftr-394	3010	11	a	a	DET
ftr-394	3010	12	notice	notice	NOUN
ftr-394	3010	13	of	of	ADP
ftr-394	3010	14	intent	intent	NOUN
ftr-394	3010	15	to	to	PART
ftr-394	3010	16	levy	levy	VERB
ftr-394	3010	17	,	,	PUNCT
ftr-394	3010	18	and	and	CCONJ
ftr-394	3010	19	the	the	DET
ftr-394	3010	20	taxpayer	taxpayer	NOUN
ftr-394	3010	21	timely	timely	ADV
ftr-394	3010	22	requested	request	VERB
ftr-394	3010	23	a	a	DET
ftr-394	3010	24	cdp	cdp	NOUN
ftr-394	3010	25	hearing	hearing	NOUN
ftr-394	3010	26	pursuant	pursuant	NOUN
ftr-394	3010	27	to	to	ADP
ftr-394	3010	28	§	§	PROPN
ftr-394	3010	29	6330(a)(3)(b	6330(a)(3)(b	NUM
ftr-394	3010	30	)	)	PUNCT
ftr-394	3010	31	.	.	PUNCT
ftr-394	3011	1	before	before	SCONJ
ftr-394	3011	2	a	a	DET
ftr-394	3011	3	cdp	cdp	NOUN
ftr-394	3011	4	hearing	hearing	NOUN
ftr-394	3011	5	was	be	AUX
ftr-394	3011	6	scheduled	schedule	VERB
ftr-394	3011	7	,	,	PUNCT
ftr-394	3011	8	appeals	appeal	NOUN
ftr-394	3011	9	responded	respond	VERB
ftr-394	3011	10	to	to	ADP
ftr-394	3011	11	the	the	DET
ftr-394	3011	12	taxpayer	taxpayer	NOUN
ftr-394	3011	13	’s	’s	PART
ftr-394	3011	14	appeal	appeal	NOUN
ftr-394	3011	15	of	of	ADP
ftr-394	3011	16	the	the	DET
ftr-394	3011	17	adjustment	adjustment	NOUN
ftr-394	3011	18	by	by	ADP
ftr-394	3011	19	denying	deny	VERB
ftr-394	3011	20	it	it	PRON
ftr-394	3011	21	.	.	PUNCT
ftr-394	3012	1	at	at	ADP
ftr-394	3012	2	the	the	DET
ftr-394	3012	3	cdp	cdp	PROPN
ftr-394	3012	4	hearing	hearing	NOUN
ftr-394	3012	5	,	,	PUNCT
ftr-394	3012	6	the	the	DET
ftr-394	3012	7	taxpayer	taxpayer	NOUN
ftr-394	3012	8	was	be	AUX
ftr-394	3012	9	not	not	PART
ftr-394	3012	10	allowed	allow	VERB
ftr-394	3012	11	to	to	PART
ftr-394	3012	12	challenge	challenge	VERB
ftr-394	3012	13	the	the	DET
ftr-394	3012	14	underlying	underlie	VERB
ftr-394	3012	15	tax	tax	NOUN
ftr-394	3012	16	liability	liability	NOUN
ftr-394	3012	17	,	,	PUNCT
ftr-394	3012	18	on	on	ADP
ftr-394	3012	19	the	the	DET
ftr-394	3012	20	grounds	ground	NOUN
ftr-394	3012	21	that	that	SCONJ
ftr-394	3012	22	the	the	DET
ftr-394	3012	23	previous	previous	ADJ
ftr-394	3012	24	submission	submission	NOUN
ftr-394	3012	25	to	to	ADP
ftr-394	3012	26	appeals	appeal	NOUN
ftr-394	3012	27	constituted	constitute	VERB
ftr-394	3012	28	a	a	DET
ftr-394	3012	29	prior	prior	ADJ
ftr-394	3012	30	opportunity	opportunity	NOUN
ftr-394	3012	31	to	to	PART
ftr-394	3012	32	dispute	dispute	VERB
ftr-394	3012	33	the	the	DET
ftr-394	3012	34	liability	liability	NOUN
ftr-394	3012	35	under	under	ADP
ftr-394	3012	36	§	§	PROPN
ftr-394	3012	37	6330(c)(2)(b	6330(c)(2)(b	NUM
ftr-394	3012	38	)	)	PUNCT
ftr-394	3012	39	.	.	PUNCT
ftr-394	3013	1	upon	upon	SCONJ
ftr-394	3013	2	review	review	NOUN
ftr-394	3013	3	,	,	PUNCT
ftr-394	3013	4	the	the	DET
ftr-394	3013	5	tax	tax	NOUN
ftr-394	3013	6	court	court	NOUN
ftr-394	3013	7	(	(	PUNCT
ftr-394	3013	8	judge	judge	NOUN
ftr-394	3013	9	gale	gale	PROPN
ftr-394	3013	10	)	)	PUNCT
ftr-394	3013	11	held	hold	VERB
ftr-394	3013	12	that	that	SCONJ
ftr-394	3013	13	the	the	DET
ftr-394	3013	14	taxpayer	taxpayer	NOUN
ftr-394	3013	15	did	do	AUX
ftr-394	3013	16	not	not	PART
ftr-394	3013	17	have	have	VERB
ftr-394	3013	18	an	an	DET
ftr-394	3013	19	“	"	PUNCT
ftr-394	3013	20	opportunity	opportunity	NOUN
ftr-394	3013	21	to	to	PART
ftr-394	3013	22	dispute	dispute	VERB
ftr-394	3013	23	”	"	PUNCT
ftr-394	3013	24	his	his	PRON
ftr-394	3013	25	underlying	underlie	VERB
ftr-394	3013	26	tax	tax	NOUN
ftr-394	3013	27	liability	liability	NOUN
ftr-394	3013	28	within	within	ADP
ftr-394	3013	29	the	the	DET
ftr-394	3013	30	meaning	meaning	NOUN
ftr-394	3013	31	of	of	ADP
ftr-394	3013	32	§	§	PROPN
ftr-394	3013	33	6330(c)(2)(b	6330(c)(2)(b	PROPN
ftr-394	3013	34	)	)	PUNCT
ftr-394	3013	35	,	,	PUNCT
ftr-394	3013	36	and	and	CCONJ
ftr-394	3013	37	the	the	DET
ftr-394	3013	38	taxpayer	taxpayer	NOUN
ftr-394	3013	39	was	be	AUX
ftr-394	3013	40	entitled	entitle	VERB
ftr-394	3013	41	to	to	PART
ftr-394	3013	42	challenge	challenge	VERB
ftr-394	3013	43	the	the	DET
ftr-394	3013	44	underlying	underlie	VERB
ftr-394	3013	45	tax	tax	NOUN
ftr-394	3013	46	liability	liability	NOUN
ftr-394	3013	47	in	in	ADP
ftr-394	3013	48	the	the	DET
ftr-394	3013	49	tax	tax	NOUN
ftr-394	3013	50	court	court	NOUN
ftr-394	3013	51	.	.	PUNCT
ftr-394	3014	1	an	an	DET
ftr-394	3014	2	“	"	PUNCT
ftr-394	3014	3	appeals	appeal	NOUN
ftr-394	3014	4	conference	conference	NOUN
ftr-394	3014	5	opportunity	opportunity	NOUN
ftr-394	3014	6	…	…	PUNCT
ftr-394	3014	7	[is	[is	X
ftr-394	3014	8	]	]	X
ftr-394	3014	9	not	not	PART
ftr-394	3014	10	a	a	DET
ftr-394	3014	11	prior	prior	ADJ
ftr-394	3014	12	opportunity	opportunity	NOUN
ftr-394	3014	13	where	where	SCONJ
ftr-394	3014	14	,	,	PUNCT
ftr-394	3014	15	as	as	ADP
ftr-394	3014	16	in	in	ADP
ftr-394	3014	17	this	this	DET
ftr-394	3014	18	case	case	NOUN
ftr-394	3014	19	,	,	PUNCT
ftr-394	3014	20	the	the	DET
ftr-394	3014	21	requested	request	VERB
ftr-394	3014	22	conference	conference	NOUN
ftr-394	3014	23	opportunity	opportunity	NOUN
ftr-394	3014	24	is	be	AUX
ftr-394	3014	25	not	not	PART
ftr-394	3014	26	resolved	resolve	VERB
ftr-394	3014	27	by	by	ADP
ftr-394	3014	28	appeals	appeal	NOUN
ftr-394	3014	29	until	until	SCONJ
ftr-394	3014	30	after	after	SCONJ
ftr-394	3014	31	the	the	DET
ftr-394	3014	32	taxpayer	taxpayer	NOUN
ftr-394	3014	33	has	have	AUX
ftr-394	3014	34	requested	request	VERB
ftr-394	3014	35	,	,	PUNCT
ftr-394	3014	36	but	but	CCONJ
ftr-394	3014	37	not	not	PART
ftr-394	3014	38	received	receive	VERB
ftr-394	3014	39	,	,	PUNCT
ftr-394	3014	40	a	a	DET
ftr-394	3014	41	section	section	NOUN
ftr-394	3014	42	6330	6330	NUM
ftr-394	3014	43	hearing	hearing	NOUN
ftr-394	3014	44	,	,	PUNCT
ftr-394	3014	45	”	"	PUNCT
ftr-394	3014	46	because	because	SCONJ
ftr-394	3014	47	otherwise	otherwise	ADV
ftr-394	3014	48	the	the	DET
ftr-394	3014	49	irs	irs	PROPN
ftr-394	3014	50	“	"	PUNCT
ftr-394	3014	51	could	could	AUX
ftr-394	3014	52	cut	cut	VERB
ftr-394	3014	53	off	off	ADP
ftr-394	3014	54	judicial	judicial	ADJ
ftr-394	3014	55	review	review	NOUN
ftr-394	3014	56	in	in	ADP
ftr-394	3014	57	these	these	DET
ftr-394	3014	58	circumstances	circumstance	NOUN
ftr-394	3014	59	by	by	ADP
ftr-394	3014	60	the	the	DET
ftr-394	3014	61	simple	simple	ADJ
ftr-394	3014	62	expedient	expedient	NOUN
ftr-394	3014	63	of	of	ADP
ftr-394	3014	64	processing	process	VERB
ftr-394	3014	65	the	the	DET
ftr-394	3014	66	appeals	appeal	NOUN
ftr-394	3014	67	consideration	consideration	NOUN
ftr-394	3014	68	of	of	ADP
ftr-394	3014	69	the	the	DET
ftr-394	3014	70	liability	liability	NOUN
ftr-394	3014	71	outside	outside	ADP
ftr-394	3014	72	section	section	NOUN
ftr-394	3014	73	6330	6330	NUM
ftr-394	3014	74	before	before	ADP
ftr-394	3014	75	offering	offer	VERB
ftr-394	3014	76	the	the	DET
ftr-394	3014	77	section	section	NOUN
ftr-394	3014	78	6330	6330	NUM
ftr-394	3014	79	hearing	hearing	NOUN
ftr-394	3014	80	.	.	PUNCT
ftr-394	3014	81	”	"	PUNCT
ftr-394	3015	1	on	on	ADP
ftr-394	3015	2	the	the	DET
ftr-394	3015	3	merits	merit	NOUN
ftr-394	3015	4	,	,	PUNCT
ftr-394	3015	5	however	however	ADV
ftr-394	3015	6	,	,	PUNCT
ftr-394	3015	7	the	the	DET
ftr-394	3015	8	taxpayer	taxpayer	NOUN
ftr-394	3015	9	was	be	AUX
ftr-394	3015	10	found	find	VERB
ftr-394	3015	11	not	not	PART
ftr-394	3015	12	to	to	PART
ftr-394	3015	13	be	be	AUX
ftr-394	3015	14	eligible	eligible	ADJ
ftr-394	3015	15	for	for	ADP
ftr-394	3015	16	ordinary	ordinary	ADJ
ftr-394	3015	17	loss	loss	NOUN
ftr-394	3015	18	treatment	treatment	NOUN
ftr-394	3015	19	under	under	ADP
ftr-394	3015	20	§	§	PROPN
ftr-394	3015	21	475(f	475(f	PROPN
ftr-394	3015	22	)	)	PUNCT
ftr-394	3015	23	,	,	PUNCT
ftr-394	3015	24	because	because	SCONJ
ftr-394	3015	25	he	he	PRON
ftr-394	3015	26	never	never	ADV
ftr-394	3015	27	even	even	ADV
ftr-394	3015	28	attempted	attempt	VERB
ftr-394	3015	29	an	an	DET
ftr-394	3015	30	election	election	NOUN
ftr-394	3015	31	,	,	PUNCT
ftr-394	3015	32	so	so	ADV
ftr-394	3015	33	the	the	DET
ftr-394	3015	34	§	§	PROPN
ftr-394	3015	35	1211(b	1211(b	NOUN
ftr-394	3015	36	)	)	PUNCT
ftr-394	3015	37	limitation	limitation	NOUN
ftr-394	3015	38	applied	apply	VERB
ftr-394	3015	39	.	.	PUNCT
ftr-394	3016	1	13	13	NUM
ftr-394	3016	2	.	.	PUNCT
ftr-394	3017	1	even	even	ADV
ftr-394	3017	2	a	a	DET
ftr-394	3017	3	properly	properly	ADV
ftr-394	3017	4	addressed	address	VERB
ftr-394	3017	5	deficiency	deficiency	NOUN
ftr-394	3017	6	notice	notice	NOUN
ftr-394	3017	7	does	do	AUX
ftr-394	3017	8	not	not	PART
ftr-394	3017	9	necessarily	necessarily	ADV
ftr-394	3017	10	preclude	preclude	VERB
ftr-394	3017	11	challenging	challenge	VERB
ftr-394	3017	12	the	the	DET
ftr-394	3017	13	deficiency	deficiency	NOUN
ftr-394	3017	14	at	at	ADP
ftr-394	3017	15	a	a	DET
ftr-394	3017	16	cdp	cdp	NOUN
ftr-394	3017	17	hearing	hearing	NOUN
ftr-394	3017	18	.	.	PUNCT
ftr-394	3018	1	kuykendall	kuykendall	PROPN
ftr-394	3018	2	v.	v.	PROPN
ftr-394	3018	3	commissioner	commissioner	PROPN
ftr-394	3018	4	,	,	PUNCT
ftr-394	3018	5	129	129	NUM
ftr-394	3018	6	t.c	t.c	PROPN
ftr-394	3018	7	.	.	PROPN
ftr-394	3018	8	77	77	NUM
ftr-394	3018	9	(	(	PUNCT
ftr-394	3018	10	9/25/07	9/25/07	NUM
ftr-394	3018	11	)	)	PUNCT
ftr-394	3018	12	.	.	PUNCT
ftr-394	3019	1	the	the	DET
ftr-394	3019	2	taxpayer	taxpayer	NOUN
ftr-394	3019	3	had	have	AUX
ftr-394	3019	4	moved	move	VERB
ftr-394	3019	5	and	and	CCONJ
ftr-394	3019	6	did	do	AUX
ftr-394	3019	7	not	not	PART
ftr-394	3019	8	receive	receive	VERB
ftr-394	3019	9	a	a	DET
ftr-394	3019	10	deficiency	deficiency	NOUN
ftr-394	3019	11	notice	notice	NOUN
ftr-394	3019	12	sent	send	VERB
ftr-394	3019	13	to	to	ADP
ftr-394	3019	14	his	his	PRON
ftr-394	3019	15	last	last	ADJ
ftr-394	3019	16	known	know	VERB
ftr-394	3019	17	address	address	NOUN
ftr-394	3019	18	until	until	SCONJ
ftr-394	3019	19	only	only	ADV
ftr-394	3019	20	12	12	NUM
ftr-394	3019	21	days	day	NOUN
ftr-394	3019	22	remained	remain	VERB
ftr-394	3019	23	in	in	ADP
ftr-394	3019	24	the	the	DET
ftr-394	3019	25	90	90	NUM
ftr-394	3019	26	-	-	PUNCT
ftr-394	3019	27	day	day	NOUN
ftr-394	3019	28	period	period	NOUN
ftr-394	3019	29	within	within	ADP
ftr-394	3019	30	which	which	PRON
ftr-394	3019	31	to	to	PART
ftr-394	3019	32	petition	petition	VERB
ftr-394	3019	33	the	the	DET
ftr-394	3019	34	tax	tax	NOUN
ftr-394	3019	35	court	court	NOUN
ftr-394	3019	36	.	.	PUNCT
ftr-394	3020	1	the	the	DET
ftr-394	3020	2	taxpayer	taxpayer	NOUN
ftr-394	3020	3	did	do	AUX
ftr-394	3020	4	not	not	PART
ftr-394	3020	5	file	file	VERB
ftr-394	3020	6	a	a	DET
ftr-394	3020	7	tax	tax	NOUN
ftr-394	3020	8	court	court	NOUN
ftr-394	3020	9	petition	petition	NOUN
ftr-394	3020	10	in	in	ADP
ftr-394	3020	11	response	response	NOUN
ftr-394	3020	12	to	to	ADP
ftr-394	3020	13	the	the	DET
ftr-394	3020	14	deficiency	deficiency	NOUN
ftr-394	3020	15	notice	notice	NOUN
ftr-394	3020	16	,	,	PUNCT
ftr-394	3020	17	which	which	PRON
ftr-394	3020	18	was	be	AUX
ftr-394	3020	19	based	base	VERB
ftr-394	3020	20	on	on	ADP
ftr-394	3020	21	inadequately	inadequately	ADV
ftr-394	3020	22	documented	document	VERB
ftr-394	3020	23	claimed	claim	VERB
ftr-394	3020	24	business	business	NOUN
ftr-394	3020	25	expenses	expense	NOUN
ftr-394	3020	26	.	.	PUNCT
ftr-394	3021	1	after	after	ADP
ftr-394	3021	2	receiving	receive	VERB
ftr-394	3021	3	notice	notice	NOUN
ftr-394	3021	4	of	of	ADP
ftr-394	3021	5	intent	intent	NOUN
ftr-394	3021	6	to	to	PART
ftr-394	3021	7	levy	levy	VERB
ftr-394	3021	8	,	,	PUNCT
ftr-394	3021	9	the	the	DET
ftr-394	3021	10	taxpayer	taxpayer	NOUN
ftr-394	3021	11	860	860	NUM
ftr-394	3021	12	florida	florida	PROPN
ftr-394	3021	13	tax	tax	NOUN
ftr-394	3021	14	review	review	NOUN
ftr-394	3021	15	[	[	X
ftr-394	3021	16	vol	vol	NOUN
ftr-394	3021	17	.	.	PUNCT
ftr-394	3021	18	8	8	NUM
ftr-394	3021	19	:	:	PUNCT
ftr-394	3021	20	si	si	PROPN
ftr-394	3021	21	requested	request	VERB
ftr-394	3021	22	a	a	DET
ftr-394	3021	23	cdp	cdp	NOUN
ftr-394	3021	24	hearing	hearing	NOUN
ftr-394	3021	25	and	and	CCONJ
ftr-394	3021	26	attempted	attempt	VERB
ftr-394	3021	27	to	to	PART
ftr-394	3021	28	provide	provide	VERB
ftr-394	3021	29	documentation	documentation	NOUN
ftr-394	3021	30	to	to	PART
ftr-394	3021	31	support	support	VERB
ftr-394	3021	32	the	the	DET
ftr-394	3021	33	claimed	claim	VERB
ftr-394	3021	34	deductions	deduction	NOUN
ftr-394	3021	35	.	.	PUNCT
ftr-394	3022	1	when	when	SCONJ
ftr-394	3022	2	the	the	DET
ftr-394	3022	3	taxpayer	taxpayer	NOUN
ftr-394	3022	4	was	be	AUX
ftr-394	3022	5	denied	deny	VERB
ftr-394	3022	6	the	the	DET
ftr-394	3022	7	opportunity	opportunity	NOUN
ftr-394	3022	8	to	to	PART
ftr-394	3022	9	contest	contest	VERB
ftr-394	3022	10	the	the	DET
ftr-394	3022	11	deficiency	deficiency	NOUN
ftr-394	3022	12	at	at	ADP
ftr-394	3022	13	a	a	DET
ftr-394	3022	14	cdp	cdp	NOUN
ftr-394	3022	15	hearing	hearing	NOUN
ftr-394	3022	16	,	,	PUNCT
ftr-394	3022	17	the	the	DET
ftr-394	3022	18	taxpayer	taxpayer	NOUN
ftr-394	3022	19	petitioned	petition	VERB
ftr-394	3022	20	the	the	DET
ftr-394	3022	21	tax	tax	NOUN
ftr-394	3022	22	court	court	NOUN
ftr-394	3022	23	for	for	ADP
ftr-394	3022	24	review	review	NOUN
ftr-394	3022	25	.	.	PUNCT
ftr-394	3023	1	judge	judge	PROPN
ftr-394	3023	2	haines	haine	NOUN
ftr-394	3023	3	held	hold	VERB
ftr-394	3023	4	that	that	SCONJ
ftr-394	3023	5	the	the	DET
ftr-394	3023	6	taxpayer	taxpayer	NOUN
ftr-394	3023	7	was	be	AUX
ftr-394	3023	8	not	not	PART
ftr-394	3023	9	afforded	afford	VERB
ftr-394	3023	10	adequate	adequate	ADJ
ftr-394	3023	11	time	time	NOUN
ftr-394	3023	12	to	to	PART
ftr-394	3023	13	file	file	VERB
ftr-394	3023	14	a	a	DET
ftr-394	3023	15	petition	petition	NOUN
ftr-394	3023	16	,	,	PUNCT
ftr-394	3023	17	and	and	CCONJ
ftr-394	3023	18	accordingly	accordingly	ADV
ftr-394	3023	19	was	be	AUX
ftr-394	3023	20	not	not	PART
ftr-394	3023	21	barred	bar	VERB
ftr-394	3023	22	from	from	ADP
ftr-394	3023	23	contesting	contest	VERB
ftr-394	3023	24	the	the	DET
ftr-394	3023	25	underlying	underlie	VERB
ftr-394	3023	26	tax	tax	NOUN
ftr-394	3023	27	liability	liability	NOUN
ftr-394	3023	28	at	at	ADP
ftr-394	3023	29	a	a	DET
ftr-394	3023	30	cdp	cdp	NOUN
ftr-394	3023	31	hearing	hearing	NOUN
ftr-394	3023	32	.	.	PUNCT
ftr-394	3024	1	14	14	NUM
ftr-394	3024	2	.	.	PUNCT
ftr-394	3025	1	the	the	DET
ftr-394	3025	2	tax	tax	NOUN
ftr-394	3025	3	court	court	NOUN
ftr-394	3025	4	’s	’s	PART
ftr-394	3025	5	jurisdiction	jurisdiction	NOUN
ftr-394	3025	6	under	under	ADP
ftr-394	3025	7	§	§	PROPN
ftr-394	3025	8	6330(d	6330(d	NOUN
ftr-394	3025	9	)	)	PUNCT
ftr-394	3025	10	to	to	PART
ftr-394	3025	11	review	review	VERB
ftr-394	3025	12	cdp	cdp	NOUN
ftr-394	3025	13	determinations	determination	NOUN
ftr-394	3025	14	is	be	AUX
ftr-394	3025	15	more	more	ADV
ftr-394	3025	16	limited	limited	ADJ
ftr-394	3025	17	that	that	SCONJ
ftr-394	3025	18	its	its	PRON
ftr-394	3025	19	jurisdiction	jurisdiction	NOUN
ftr-394	3025	20	under	under	ADP
ftr-394	3025	21	§	§	PROPN
ftr-394	3025	22	6213(a	6213(a	NOUN
ftr-394	3025	23	)	)	PUNCT
ftr-394	3025	24	to	to	PART
ftr-394	3025	25	review	review	VERB
ftr-394	3025	26	deficiency	deficiency	NOUN
ftr-394	3025	27	determinations	determination	NOUN
ftr-394	3025	28	.	.	PUNCT
ftr-394	3026	1	giamelli	giamelli	PROPN
ftr-394	3026	2	v.	v.	PROPN
ftr-394	3026	3	commissioner	commissioner	PROPN
ftr-394	3026	4	,	,	PUNCT
ftr-394	3026	5	129	129	NUM
ftr-394	3026	6	t.c	t.c	PROPN
ftr-394	3026	7	.	.	PROPN
ftr-394	3027	1	107	107	NUM
ftr-394	3027	2	(	(	PUNCT
ftr-394	3027	3	10/30/07	10/30/07	NUM
ftr-394	3027	4	)	)	PUNCT
ftr-394	3027	5	(	(	PUNCT
ftr-394	3027	6	reviewed	review	VERB
ftr-394	3027	7	opinion	opinion	NOUN
ftr-394	3027	8	,	,	PUNCT
ftr-394	3027	9	9	9	NUM
ftr-394	3027	10	-	-	SYM
ftr-394	3027	11	2	2	NUM
ftr-394	3027	12	-	-	PUNCT
ftr-394	3027	13	8)	8)	NUM
ftr-394	3027	14	.	.	PUNCT
ftr-394	3028	1	the	the	DET
ftr-394	3028	2	majority	majority	NOUN
ftr-394	3028	3	of	of	ADP
ftr-394	3028	4	the	the	DET
ftr-394	3028	5	tax	tax	NOUN
ftr-394	3028	6	court	court	NOUN
ftr-394	3028	7	,	,	PUNCT
ftr-394	3028	8	in	in	ADP
ftr-394	3028	9	an	an	DET
ftr-394	3028	10	opinion	opinion	NOUN
ftr-394	3028	11	by	by	ADP
ftr-394	3028	12	judge	judge	NOUN
ftr-394	3028	13	goeke	goeke	ADJ
ftr-394	3028	14	,	,	PUNCT
ftr-394	3028	15	held	hold	VERB
ftr-394	3028	16	that	that	SCONJ
ftr-394	3028	17	the	the	DET
ftr-394	3028	18	tax	tax	NOUN
ftr-394	3028	19	court	court	NOUN
ftr-394	3028	20	’s	’s	PART
ftr-394	3028	21	jurisdiction	jurisdiction	NOUN
ftr-394	3028	22	under	under	ADP
ftr-394	3028	23	§	§	PROPN
ftr-394	3028	24	6330(d	6330(d	NOUN
ftr-394	3028	25	)	)	PUNCT
ftr-394	3028	26	to	to	PART
ftr-394	3028	27	review	review	VERB
ftr-394	3028	28	cdp	cdp	NOUN
ftr-394	3028	29	determinations	determination	NOUN
ftr-394	3028	30	is	be	AUX
ftr-394	3028	31	more	more	ADV
ftr-394	3028	32	limited	limited	ADJ
ftr-394	3028	33	than	than	ADP
ftr-394	3028	34	its	its	PRON
ftr-394	3028	35	jurisdiction	jurisdiction	NOUN
ftr-394	3028	36	under	under	ADP
ftr-394	3028	37	§	§	PROPN
ftr-394	3028	38	6213(a	6213(a	NOUN
ftr-394	3028	39	)	)	PUNCT
ftr-394	3028	40	to	to	PART
ftr-394	3028	41	review	review	VERB
ftr-394	3028	42	deficiency	deficiency	NOUN
ftr-394	3028	43	determinations	determination	NOUN
ftr-394	3028	44	.	.	PUNCT
ftr-394	3029	1	in	in	ADP
ftr-394	3029	2	contrast	contrast	NOUN
ftr-394	3029	3	to	to	ADP
ftr-394	3029	4	deficiency	deficiency	NOUN
ftr-394	3029	5	cases	case	NOUN
ftr-394	3029	6	,	,	PUNCT
ftr-394	3029	7	where	where	SCONJ
ftr-394	3029	8	“	"	PUNCT
ftr-394	3029	9	taxpayers	taxpayer	NOUN
ftr-394	3029	10	may	may	AUX
ftr-394	3029	11	raise	raise	VERB
ftr-394	3029	12	any	any	DET
ftr-394	3029	13	issue	issue	NOUN
ftr-394	3029	14	regarding	regard	VERB
ftr-394	3029	15	their	their	PRON
ftr-394	3029	16	tax	tax	NOUN
ftr-394	3029	17	liability	liability	NOUN
ftr-394	3029	18	for	for	ADP
ftr-394	3029	19	the	the	DET
ftr-394	3029	20	period	period	NOUN
ftr-394	3029	21	in	in	ADP
ftr-394	3029	22	question	question	NOUN
ftr-394	3029	23	regardless	regardless	ADV
ftr-394	3029	24	of	of	ADP
ftr-394	3029	25	their	their	PRON
ftr-394	3029	26	prior	prior	ADJ
ftr-394	3029	27	communication	communication	NOUN
ftr-394	3029	28	of	of	ADP
ftr-394	3029	29	such	such	ADJ
ftr-394	3029	30	issues	issue	NOUN
ftr-394	3029	31	to	to	ADP
ftr-394	3029	32	the	the	DET
ftr-394	3029	33	commissioner	commissioner	NOUN
ftr-394	3029	34	”	"	PUNCT
ftr-394	3029	35	because	because	SCONJ
ftr-394	3029	36	the	the	DET
ftr-394	3029	37	tax	tax	NOUN
ftr-394	3029	38	court	court	NOUN
ftr-394	3029	39	’s	’s	PART
ftr-394	3029	40	“	"	PUNCT
ftr-394	3029	41	role	role	NOUN
ftr-394	3029	42	in	in	ADP
ftr-394	3029	43	such	such	ADJ
ftr-394	3029	44	cases	case	NOUN
ftr-394	3029	45	is	be	AUX
ftr-394	3029	46	for	for	ADP
ftr-394	3029	47	a	a	DET
ftr-394	3029	48	redetermination	redetermination	NOUN
ftr-394	3029	49	of	of	ADP
ftr-394	3029	50	[	[	X
ftr-394	3029	51	a	a	DET
ftr-394	3029	52	]	]	X
ftr-394	3029	53	deficiency	deficiency	NOUN
ftr-394	3029	54	”	"	PUNCT
ftr-394	3029	55	and	and	CCONJ
ftr-394	3029	56	“	"	PUNCT
ftr-394	3029	57	to	to	PART
ftr-394	3029	58	determine	determine	VERB
ftr-394	3029	59	the	the	DET
ftr-394	3029	60	amount	amount	NOUN
ftr-394	3029	61	of	of	ADP
ftr-394	3029	62	[	[	X
ftr-394	3029	63	an	an	X
ftr-394	3029	64	]	]	X
ftr-394	3029	65	overpayment	overpayment	ADJ
ftr-394	3029	66	,	,	PUNCT
ftr-394	3029	67	”	"	PUNCT
ftr-394	3029	68	§	§	PROPN
ftr-394	3029	69	§	§	PROPN
ftr-394	3029	70	6213(a	6213(a	NOUN
ftr-394	3029	71	)	)	PUNCT
ftr-394	3029	72	,	,	PUNCT
ftr-394	3029	73	6512(b	6512(b	ADJ
ftr-394	3029	74	)	)	PUNCT
ftr-394	3029	75	,	,	PUNCT
ftr-394	3029	76	review	review	NOUN
ftr-394	3029	77	in	in	ADP
ftr-394	3029	78	appeals	appeal	NOUN
ftr-394	3029	79	from	from	ADP
ftr-394	3029	80	cdp	cdp	NOUN
ftr-394	3029	81	determinations	determination	NOUN
ftr-394	3029	82	is	be	AUX
ftr-394	3029	83	limited	limit	VERB
ftr-394	3029	84	to	to	ADP
ftr-394	3029	85	issues	issue	NOUN
ftr-394	3029	86	that	that	PRON
ftr-394	3029	87	“	"	PUNCT
ftr-394	3029	88	have	have	AUX
ftr-394	3029	89	been	be	AUX
ftr-394	3029	90	raised	raise	VERB
ftr-394	3029	91	properly	properly	ADV
ftr-394	3029	92	when	when	SCONJ
ftr-394	3029	93	the	the	DET
ftr-394	3029	94	appeals	appeal	NOUN
ftr-394	3029	95	officer	officer	NOUN
ftr-394	3029	96	made	make	VERB
ftr-394	3029	97	her	her	PRON
ftr-394	3029	98	determination	determination	NOUN
ftr-394	3029	99	.	.	PUNCT
ftr-394	3029	100	”	"	PUNCT
ftr-394	3030	1	applying	apply	VERB
ftr-394	3030	2	this	this	DET
ftr-394	3030	3	rule	rule	NOUN
ftr-394	3030	4	,	,	PUNCT
ftr-394	3030	5	the	the	DET
ftr-394	3030	6	majority	majority	NOUN
ftr-394	3030	7	applied	apply	VERB
ftr-394	3030	8	an	an	DET
ftr-394	3030	9	earlier	early	ADJ
ftr-394	3030	10	version	version	NOUN
ftr-394	3030	11	of	of	ADP
ftr-394	3030	12	reg	reg	NOUN
ftr-394	3030	13	.	.	PUNCT
ftr-394	3031	1	§	§	PROPN
ftr-394	3031	2	301.6330	301.6330	PROPN
ftr-394	3031	3	-	-	SYM
ftr-394	3031	4	1(f)(2	1(f)(2	NUM
ftr-394	3031	5	)	)	PUNCT
ftr-394	3031	6	,	,	PUNCT
ftr-394	3031	7	q&a	q&a	PROPN
ftr-394	3031	8	-	-	PUNCT
ftr-394	3031	9	f3	f3	PROPN
ftr-394	3031	10	to	to	PART
ftr-394	3031	11	preclude	preclude	VERB
ftr-394	3031	12	taxpayer	taxpayer	NOUN
ftr-394	3031	13	from	from	ADP
ftr-394	3031	14	challenging	challenge	VERB
ftr-394	3031	15	on	on	ADP
ftr-394	3031	16	appeal	appeal	NOUN
ftr-394	3031	17	to	to	ADP
ftr-394	3031	18	the	the	DET
ftr-394	3031	19	tax	tax	NOUN
ftr-394	3031	20	court	court	NOUN
ftr-394	3031	21	a	a	DET
ftr-394	3031	22	previously	previously	ADV
ftr-394	3031	23	self	self	NOUN
ftr-394	3031	24	-	-	PUNCT
ftr-394	3031	25	assessed	assess	VERB
ftr-394	3031	26	liability	liability	NOUN
ftr-394	3031	27	that	that	PRON
ftr-394	3031	28	was	be	AUX
ftr-394	3031	29	not	not	PART
ftr-394	3031	30	properly	properly	ADV
ftr-394	3031	31	contested	contest	VERB
ftr-394	3031	32	in	in	ADP
ftr-394	3031	33	the	the	DET
ftr-394	3031	34	administrative	administrative	ADJ
ftr-394	3031	35	hearing	hearing	NOUN
ftr-394	3031	36	before	before	ADP
ftr-394	3031	37	the	the	DET
ftr-394	3031	38	appeals	appeal	NOUN
ftr-394	3031	39	division	division	NOUN
ftr-394	3031	40	.	.	PUNCT
ftr-394	3032	1	•	•	NUM
ftr-394	3032	2	judge	judge	PROPN
ftr-394	3032	3	swift	swift	PROPN
ftr-394	3032	4	’s	’s	PART
ftr-394	3032	5	dissenting	dissent	VERB
ftr-394	3032	6	opinion	opinion	NOUN
ftr-394	3032	7	(	(	PUNCT
ftr-394	3032	8	joined	join	VERB
ftr-394	3032	9	by	by	ADP
ftr-394	3032	10	four	four	NUM
ftr-394	3032	11	other	other	ADJ
ftr-394	3032	12	judges	judge	NOUN
ftr-394	3032	13	)	)	PUNCT
ftr-394	3032	14	raised	raise	VERB
ftr-394	3032	15	three	three	NUM
ftr-394	3032	16	arguments	argument	NOUN
ftr-394	3032	17	against	against	ADP
ftr-394	3032	18	the	the	DET
ftr-394	3032	19	majority	majority	NOUN
ftr-394	3032	20	opinion	opinion	NOUN
ftr-394	3032	21	.	.	PUNCT
ftr-394	3033	1	first	first	ADV
ftr-394	3033	2	,	,	PUNCT
ftr-394	3033	3	he	he	PRON
ftr-394	3033	4	argued	argue	VERB
ftr-394	3033	5	that	that	SCONJ
ftr-394	3033	6	§	§	PROPN
ftr-394	3033	7	6330(d)(1)(a	6330(d)(1)(a	NOUN
ftr-394	3033	8	)	)	PUNCT
ftr-394	3033	9	confers	confer	NOUN
ftr-394	3033	10	on	on	ADP
ftr-394	3033	11	the	the	DET
ftr-394	3033	12	tax	tax	NOUN
ftr-394	3033	13	court	court	NOUN
ftr-394	3033	14	“	"	PUNCT
ftr-394	3033	15	‘	'	PUNCT
ftr-394	3033	16	de	de	X
ftr-394	3033	17	novo	novo	NOUN
ftr-394	3033	18	’	'	PUNCT
ftr-394	3033	19	review	review	NOUN
ftr-394	3033	20	over	over	ADP
ftr-394	3033	21	the	the	DET
ftr-394	3033	22	‘	'	PUNCT
ftr-394	3033	23	matter	matter	NOUN
ftr-394	3033	24	’	'	PUNCT
ftr-394	3033	25	...	...	PUNCT
ftr-394	3033	26	(	(	PUNCT
ftr-394	3033	27	namely	namely	ADV
ftr-394	3033	28	,	,	PUNCT
ftr-394	3033	29	the	the	DET
ftr-394	3033	30	underlying	underlie	VERB
ftr-394	3033	31	tax	tax	NOUN
ftr-394	3033	32	liability	liability	NOUN
ftr-394	3033	33	)	)	PUNCT
ftr-394	3033	34	,	,	PUNCT
ftr-394	3033	35	”	"	PUNCT
ftr-394	3033	36	and	and	CCONJ
ftr-394	3033	37	not	not	PART
ftr-394	3033	38	merely	merely	ADV
ftr-394	3033	39	the	the	DET
ftr-394	3033	40	irs	irs	PROPN
ftr-394	3033	41	’s	’s	PART
ftr-394	3033	42	determination	determination	NOUN
ftr-394	3033	43	.	.	PUNCT
ftr-394	3034	1	“	"	PUNCT
ftr-394	3034	2	although	although	SCONJ
ftr-394	3034	3	titled	title	VERB
ftr-394	3034	4	‘	'	PUNCT
ftr-394	3034	5	judicial	judicial	ADJ
ftr-394	3034	6	review	review	NOUN
ftr-394	3034	7	of	of	ADP
ftr-394	3034	8	determination	determination	NOUN
ftr-394	3034	9	’	'	PUNCT
ftr-394	3034	10	the	the	DET
ftr-394	3034	11	statutory	statutory	ADJ
ftr-394	3034	12	language	language	NOUN
ftr-394	3034	13	in	in	ADP
ftr-394	3034	14	subparagraph	subparagraph	NOUN
ftr-394	3034	15	(	(	PUNCT
ftr-394	3034	16	a	a	X
ftr-394	3034	17	)	)	PUNCT
ftr-394	3034	18	that	that	PRON
ftr-394	3034	19	grants	grant	VERB
ftr-394	3034	20	our	our	PRON
ftr-394	3034	21	jurisdiction	jurisdiction	NOUN
ftr-394	3034	22	uses	use	VERB
ftr-394	3034	23	the	the	DET
ftr-394	3034	24	word	word	NOUN
ftr-394	3034	25	‘	'	PUNCT
ftr-394	3034	26	matter	matter	NOUN
ftr-394	3034	27	,	,	PUNCT
ftr-394	3034	28	’	'	PUNCT
ftr-394	3034	29	not	not	PART
ftr-394	3034	30	‘	'	PUNCT
ftr-394	3034	31	determination	determination	NOUN
ftr-394	3034	32	.	.	PUNCT
ftr-394	3034	33	’	'	PUNCT
ftr-394	3034	34	”	"	PUNCT
ftr-394	3034	35	second	second	ADJ
ftr-394	3034	36	,	,	PUNCT
ftr-394	3034	37	he	he	PRON
ftr-394	3034	38	reasoned	reason	VERB
ftr-394	3034	39	that	that	SCONJ
ftr-394	3034	40	by	by	ADP
ftr-394	3034	41	its	its	PRON
ftr-394	3034	42	reading	reading	NOUN
ftr-394	3034	43	of	of	ADP
ftr-394	3034	44	reg	reg	NOUN
ftr-394	3034	45	.	.	PUNCT
ftr-394	3035	1	§	§	PROPN
ftr-394	3035	2	301.6320	301.6320	PROPN
ftr-394	3035	3	-	-	SYM
ftr-394	3035	4	1(f)(2	1(f)(2	NUM
ftr-394	3035	5	)	)	PUNCT
ftr-394	3035	6	,	,	PUNCT
ftr-394	3035	7	q&a	q&a	PROPN
ftr-394	3035	8	-	-	PUNCT
ftr-394	3035	9	f3	f3	PROPN
ftr-394	3035	10	,	,	PUNCT
ftr-394	3035	11	the	the	DET
ftr-394	3035	12	majority	majority	NOUN
ftr-394	3035	13	opinion	opinion	NOUN
ftr-394	3035	14	effectively	effectively	ADV
ftr-394	3035	15	adopted	adopt	VERB
ftr-394	3035	16	a	a	DET
ftr-394	3035	17	jurisdictional	jurisdictional	ADJ
ftr-394	3035	18	restriction	restriction	NOUN
ftr-394	3035	19	that	that	PRON
ftr-394	3035	20	did	do	AUX
ftr-394	3035	21	not	not	PART
ftr-394	3035	22	harmonize	harmonize	VERB
ftr-394	3035	23	with	with	ADP
ftr-394	3035	24	“	"	PUNCT
ftr-394	3035	25	the	the	DET
ftr-394	3035	26	plain	plain	ADJ
ftr-394	3035	27	language	language	NOUN
ftr-394	3035	28	of	of	ADP
ftr-394	3035	29	the	the	DET
ftr-394	3035	30	statute	statute	NOUN
ftr-394	3035	31	,	,	PUNCT
ftr-394	3035	32	its	its	PRON
ftr-394	3035	33	origins	origin	NOUN
ftr-394	3035	34	,	,	PUNCT
ftr-394	3035	35	and	and	CCONJ
ftr-394	3035	36	its	its	PRON
ftr-394	3035	37	purpose	purpose	NOUN
ftr-394	3035	38	.	.	PUNCT
ftr-394	3035	39	”	"	PUNCT
ftr-394	3036	1	third	third	ADJ
ftr-394	3036	2	,	,	PUNCT
ftr-394	3036	3	he	he	PRON
ftr-394	3036	4	argued	argue	VERB
ftr-394	3036	5	that	that	SCONJ
ftr-394	3036	6	magana	magana	PROPN
ftr-394	3036	7	v.	v.	PROPN
ftr-394	3036	8	commissioner	commissioner	PROPN
ftr-394	3036	9	,	,	PUNCT
ftr-394	3036	10	118	118	NUM
ftr-394	3036	11	t.c	t.c	PROPN
ftr-394	3036	12	.	.	PROPN
ftr-394	3036	13	488	488	NUM
ftr-394	3036	14	(	(	PUNCT
ftr-394	3036	15	2002	2002	NUM
ftr-394	3036	16	)	)	PUNCT
ftr-394	3036	17	,	,	PUNCT
ftr-394	3036	18	“	"	PUNCT
ftr-394	3036	19	prudently	prudently	ADV
ftr-394	3036	20	left	leave	VERB
ftr-394	3036	21	open	open	VERB
ftr-394	3036	22	the	the	DET
ftr-394	3036	23	possibility	possibility	NOUN
ftr-394	3036	24	that	that	SCONJ
ftr-394	3036	25	we	we	PRON
ftr-394	3036	26	might	might	AUX
ftr-394	3036	27	consider	consider	VERB
ftr-394	3036	28	issues	issue	NOUN
ftr-394	3036	29	not	not	PART
ftr-394	3036	30	raised	raise	VERB
ftr-394	3036	31	at	at	ADP
ftr-394	3036	32	appeals	appeal	NOUN
ftr-394	3036	33	because	because	SCONJ
ftr-394	3036	34	unusual	unusual	ADJ
ftr-394	3036	35	situations	situation	NOUN
ftr-394	3036	36	may	may	AUX
ftr-394	3036	37	arise	arise	VERB
ftr-394	3036	38	where	where	SCONJ
ftr-394	3036	39	it	it	PRON
ftr-394	3036	40	would	would	AUX
ftr-394	3036	41	make	make	VERB
ftr-394	3036	42	little	little	ADJ
ftr-394	3036	43	sense	sense	NOUN
ftr-394	3036	44	not	not	PART
ftr-394	3036	45	to	to	PART
ftr-394	3036	46	consider	consider	VERB
ftr-394	3036	47	such	such	ADJ
ftr-394	3036	48	issues	issue	NOUN
ftr-394	3036	49	.	.	PUNCT
ftr-394	3036	50	”	"	PUNCT
ftr-394	3037	1	•	•	NUM
ftr-394	3037	2	judge	judge	PROPN
ftr-394	3037	3	vasquez	vasquez	PROPN
ftr-394	3037	4	separately	separately	ADV
ftr-394	3037	5	dissented	dissent	VERB
ftr-394	3037	6	on	on	ADP
ftr-394	3037	7	the	the	DET
ftr-394	3037	8	grounds	ground	NOUN
ftr-394	3037	9	that	that	SCONJ
ftr-394	3037	10	“	"	PUNCT
ftr-394	3037	11	[	[	X
ftr-394	3037	12	t]he	t]he	ADV
ftr-394	3037	13	legislative	legislative	ADJ
ftr-394	3037	14	history	history	NOUN
ftr-394	3037	15	establishes	establish	VERB
ftr-394	3037	16	that	that	SCONJ
ftr-394	3037	17	in	in	ADP
ftr-394	3037	18	section	section	NOUN
ftr-394	3037	19	6330	6330	NUM
ftr-394	3037	20	cases	case	NOUN
ftr-394	3037	21	congress	congress	PROPN
ftr-394	3037	22	intended	intend	VERB
ftr-394	3037	23	there	there	ADV
ftr-394	3037	24	to	to	PART
ftr-394	3037	25	be	be	AUX
ftr-394	3037	26	a	a	DET
ftr-394	3037	27	trial	trial	NOUN
ftr-394	3037	28	de	de	X
ftr-394	3037	29	novo	novo	NOUN
ftr-394	3037	30	in	in	ADP
ftr-394	3037	31	the	the	DET
ftr-394	3037	32	tax	tax	NOUN
ftr-394	3037	33	court	court	NOUN
ftr-394	3037	34	,	,	PUNCT
ftr-394	3037	35	that	that	SCONJ
ftr-394	3037	36	we	we	PRON
ftr-394	3037	37	can	can	AUX
ftr-394	3037	38	2008	2008	NUM
ftr-394	3037	39	]	]	PUNCT
ftr-394	3037	40	recent	recent	ADJ
ftr-394	3037	41	developments	development	NOUN
ftr-394	3037	42	in	in	ADP
ftr-394	3037	43	federal	federal	ADJ
ftr-394	3037	44	income	income	NOUN
ftr-394	3037	45	taxation	taxation	NOUN
ftr-394	3037	46	861	861	NUM
ftr-394	3037	47	receive	receive	VERB
ftr-394	3037	48	evidence	evidence	NOUN
ftr-394	3037	49	beyond	beyond	ADP
ftr-394	3037	50	the	the	DET
ftr-394	3037	51	administrative	administrative	ADJ
ftr-394	3037	52	record	record	NOUN
ftr-394	3037	53	,	,	PUNCT
ftr-394	3037	54	and	and	CCONJ
ftr-394	3037	55	we	we	PRON
ftr-394	3037	56	may	may	AUX
ftr-394	3037	57	consider	consider	VERB
ftr-394	3037	58	issues	issue	NOUN
ftr-394	3037	59	not	not	PART
ftr-394	3037	60	raised	raise	VERB
ftr-394	3037	61	at	at	ADP
ftr-394	3037	62	the	the	DET
ftr-394	3037	63	section	section	NOUN
ftr-394	3037	64	6330	6330	NUM
ftr-394	3037	65	hearing	hearing	NOUN
ftr-394	3037	66	.	.	PUNCT
ftr-394	3037	67	”	"	PUNCT
ftr-394	3038	1	•	•	NUM
ftr-394	3038	2	judge	judge	NOUN
ftr-394	3038	3	marvel	marvel	NOUN
ftr-394	3038	4	,	,	PUNCT
ftr-394	3038	5	in	in	ADP
ftr-394	3038	6	a	a	DET
ftr-394	3038	7	dissent	dissent	NOUN
ftr-394	3038	8	joined	join	VERB
ftr-394	3038	9	by	by	ADP
ftr-394	3038	10	four	four	NUM
ftr-394	3038	11	judges	judge	NOUN
ftr-394	3038	12	(	(	PUNCT
ftr-394	3038	13	some	some	PRON
ftr-394	3038	14	of	of	ADP
ftr-394	3038	15	whom	whom	PRON
ftr-394	3038	16	also	also	ADV
ftr-394	3038	17	joined	join	VERB
ftr-394	3038	18	in	in	ADP
ftr-394	3038	19	judge	judge	PROPN
ftr-394	3038	20	swift	swift	PROPN
ftr-394	3038	21	’s	’s	PART
ftr-394	3038	22	dissent	dissent	NOUN
ftr-394	3038	23	)	)	PUNCT
ftr-394	3038	24	,	,	PUNCT
ftr-394	3038	25	argued	argue	VERB
ftr-394	3038	26	that	that	SCONJ
ftr-394	3038	27	because	because	SCONJ
ftr-394	3038	28	the	the	DET
ftr-394	3038	29	taxpayer	taxpayer	NOUN
ftr-394	3038	30	before	before	ADP
ftr-394	3038	31	the	the	DET
ftr-394	3038	32	court	court	NOUN
ftr-394	3038	33	was	be	AUX
ftr-394	3038	34	the	the	DET
ftr-394	3038	35	estate	estate	NOUN
ftr-394	3038	36	of	of	ADP
ftr-394	3038	37	the	the	DET
ftr-394	3038	38	taxpayer	taxpayer	NOUN
ftr-394	3038	39	,	,	PUNCT
ftr-394	3038	40	and	and	CCONJ
ftr-394	3038	41	the	the	DET
ftr-394	3038	42	estate	estate	NOUN
ftr-394	3038	43	did	do	AUX
ftr-394	3038	44	not	not	PART
ftr-394	3038	45	come	come	VERB
ftr-394	3038	46	into	into	ADP
ftr-394	3038	47	existence	existence	NOUN
ftr-394	3038	48	until	until	ADP
ftr-394	3038	49	after	after	ADP
ftr-394	3038	50	the	the	DET
ftr-394	3038	51	decedent	decedent	ADJ
ftr-394	3038	52	taxpayer	taxpayer	NOUN
ftr-394	3038	53	’s	’s	PART
ftr-394	3038	54	death	death	NOUN
ftr-394	3038	55	following	follow	VERB
ftr-394	3038	56	the	the	DET
ftr-394	3038	57	cdp	cdp	PROPN
ftr-394	3038	58	hearing	hearing	NOUN
ftr-394	3038	59	,	,	PUNCT
ftr-394	3038	60	that	that	SCONJ
ftr-394	3038	61	the	the	DET
ftr-394	3038	62	estate	estate	NOUN
ftr-394	3038	63	should	should	AUX
ftr-394	3038	64	not	not	PART
ftr-394	3038	65	be	be	AUX
ftr-394	3038	66	foreclosed	foreclose	VERB
ftr-394	3038	67	from	from	ADP
ftr-394	3038	68	raising	raise	VERB
ftr-394	3038	69	issues	issue	NOUN
ftr-394	3038	70	on	on	ADP
ftr-394	3038	71	appeal	appeal	NOUN
ftr-394	3038	72	not	not	PART
ftr-394	3038	73	raised	raise	VERB
ftr-394	3038	74	by	by	ADP
ftr-394	3038	75	the	the	DET
ftr-394	3038	76	decedent	decedent	NOUN
ftr-394	3038	77	in	in	ADP
ftr-394	3038	78	the	the	DET
ftr-394	3038	79	administrative	administrative	ADJ
ftr-394	3038	80	cdp	cdp	PROPN
ftr-394	3038	81	hearing	hearing	NOUN
ftr-394	3038	82	.	.	PUNCT
ftr-394	3039	1	15	15	NUM
ftr-394	3039	2	.	.	PUNCT
ftr-394	3040	1	“	"	PUNCT
ftr-394	3040	2	abrupt	abrupt	ADJ
ftr-394	3040	3	”	"	PUNCT
ftr-394	3040	4	issuance	issuance	NOUN
ftr-394	3040	5	of	of	ADP
ftr-394	3040	6	cdp	cdp	NOUN
ftr-394	3040	7	determination	determination	NOUN
ftr-394	3040	8	letter	letter	NOUN
ftr-394	3040	9	is	be	AUX
ftr-394	3040	10	evidence	evidence	NOUN
ftr-394	3040	11	of	of	ADP
ftr-394	3040	12	abuse	abuse	NOUN
ftr-394	3040	13	of	of	ADP
ftr-394	3040	14	discretion	discretion	NOUN
ftr-394	3040	15	.	.	PUNCT
ftr-394	3041	1	blosser	blosser	PROPN
ftr-394	3041	2	v.	v.	PROPN
ftr-394	3041	3	commissioner	commissioner	PROPN
ftr-394	3041	4	,	,	PUNCT
ftr-394	3041	5	t.c	t.c	PROPN
ftr-394	3041	6	.	.	PROPN
ftr-394	3041	7	memo	memo	NOUN
ftr-394	3041	8	.	.	PUNCT
ftr-394	3042	1	2007	2007	NUM
ftr-394	3042	2	-	-	SYM
ftr-394	3042	3	323	323	NUM
ftr-394	3042	4	(	(	PUNCT
ftr-394	3042	5	10/29/07	10/29/07	PROPN
ftr-394	3042	6	)	)	PUNCT
ftr-394	3042	7	.	.	PUNCT
ftr-394	3043	1	the	the	DET
ftr-394	3043	2	tax	tax	NOUN
ftr-394	3043	3	court	court	NOUN
ftr-394	3043	4	(	(	PUNCT
ftr-394	3043	5	judge	judge	NOUN
ftr-394	3043	6	goeke	goeke	ADJ
ftr-394	3043	7	)	)	PUNCT
ftr-394	3043	8	held	hold	VERB
ftr-394	3043	9	that	that	SCONJ
ftr-394	3043	10	the	the	DET
ftr-394	3043	11	irs	irs	PROPN
ftr-394	3043	12	abused	abuse	VERB
ftr-394	3043	13	its	its	PRON
ftr-394	3043	14	discretion	discretion	NOUN
ftr-394	3043	15	by	by	ADP
ftr-394	3043	16	failing	fail	VERB
ftr-394	3043	17	to	to	PART
ftr-394	3043	18	consider	consider	VERB
ftr-394	3043	19	issues	issue	NOUN
ftr-394	3043	20	regarding	regard	VERB
ftr-394	3043	21	changed	change	VERB
ftr-394	3043	22	financial	financial	ADJ
ftr-394	3043	23	circumstances	circumstance	NOUN
ftr-394	3043	24	that	that	PRON
ftr-394	3043	25	might	might	AUX
ftr-394	3043	26	support	support	VERB
ftr-394	3043	27	consideration	consideration	NOUN
ftr-394	3043	28	of	of	ADP
ftr-394	3043	29	collection	collection	NOUN
ftr-394	3043	30	alternatives	alternative	NOUN
ftr-394	3043	31	raised	raise	VERB
ftr-394	3043	32	by	by	ADP
ftr-394	3043	33	the	the	DET
ftr-394	3043	34	taxpayer	taxpayer	NOUN
ftr-394	3043	35	during	during	ADP
ftr-394	3043	36	a	a	DET
ftr-394	3043	37	cdp	cdp	NOUN
ftr-394	3043	38	hearing	hearing	NOUN
ftr-394	3043	39	.	.	PUNCT
ftr-394	3044	1	in	in	ADP
ftr-394	3044	2	light	light	NOUN
ftr-394	3044	3	of	of	ADP
ftr-394	3044	4	lack	lack	NOUN
ftr-394	3044	5	of	of	ADP
ftr-394	3044	6	transcript	transcript	NOUN
ftr-394	3044	7	,	,	PUNCT
ftr-394	3044	8	the	the	DET
ftr-394	3044	9	“	"	PUNCT
ftr-394	3044	10	abbreviated	abbreviate	VERB
ftr-394	3044	11	”	"	PUNCT
ftr-394	3044	12	nature	nature	NOUN
ftr-394	3044	13	of	of	ADP
ftr-394	3044	14	the	the	DET
ftr-394	3044	15	entry	entry	NOUN
ftr-394	3044	16	in	in	ADP
ftr-394	3044	17	the	the	DET
ftr-394	3044	18	appeals	appeal	NOUN
ftr-394	3044	19	officer	officer	NOUN
ftr-394	3044	20	’s	’s	PART
ftr-394	3044	21	log	log	NOUN
ftr-394	3044	22	regarding	regard	VERB
ftr-394	3044	23	the	the	DET
ftr-394	3044	24	telephonic	telephonic	ADJ
ftr-394	3044	25	hearing	hearing	NOUN
ftr-394	3044	26	,	,	PUNCT
ftr-394	3044	27	and	and	CCONJ
ftr-394	3044	28	the	the	DET
ftr-394	3044	29	“	"	PUNCT
ftr-394	3044	30	abrupt	abrupt	ADJ
ftr-394	3044	31	decision	decision	NOUN
ftr-394	3044	32	”	"	PUNCT
ftr-394	3044	33	by	by	ADP
ftr-394	3044	34	the	the	DET
ftr-394	3044	35	settlement	settlement	NOUN
ftr-394	3044	36	officer	officer	NOUN
ftr-394	3044	37	,	,	PUNCT
ftr-394	3044	38	the	the	DET
ftr-394	3044	39	tax	tax	NOUN
ftr-394	3044	40	court	court	NOUN
ftr-394	3044	41	was	be	AUX
ftr-394	3044	42	“	"	PUNCT
ftr-394	3044	43	forced	force	VERB
ftr-394	3044	44	to	to	PART
ftr-394	3044	45	make	make	VERB
ftr-394	3044	46	...	...	PUNCT
ftr-394	3044	47	inferences	inference	NOUN
ftr-394	3044	48	”	"	PUNCT
ftr-394	3044	49	that	that	SCONJ
ftr-394	3044	50	“	"	PUNCT
ftr-394	3044	51	the	the	DET
ftr-394	3044	52	settlement	settlement	NOUN
ftr-394	3044	53	officer	officer	NOUN
ftr-394	3044	54	indicates	indicate	VERB
ftr-394	3044	55	she	she	PRON
ftr-394	3044	56	did	do	AUX
ftr-394	3044	57	not	not	PART
ftr-394	3044	58	consider	consider	VERB
ftr-394	3044	59	the	the	DET
ftr-394	3044	60	issues	issue	NOUN
ftr-394	3044	61	petitioner	petitioner	NOUN
ftr-394	3044	62	raised	raise	VERB
ftr-394	3044	63	during	during	ADP
ftr-394	3044	64	the	the	DET
ftr-394	3044	65	hearing	hearing	NOUN
ftr-394	3044	66	as	as	SCONJ
ftr-394	3044	67	required	require	VERB
ftr-394	3044	68	by	by	ADP
ftr-394	3044	69	section	section	NOUN
ftr-394	3044	70	6330(c)(3)(b	6330(c)(3)(b	NUM
ftr-394	3044	71	)	)	PUNCT
ftr-394	3044	72	before	before	ADP
ftr-394	3044	73	deciding	decide	VERB
ftr-394	3044	74	to	to	PART
ftr-394	3044	75	issue	issue	VERB
ftr-394	3044	76	the	the	DET
ftr-394	3044	77	notice	notice	NOUN
ftr-394	3044	78	of	of	ADP
ftr-394	3044	79	determination	determination	NOUN
ftr-394	3044	80	.	.	PUNCT
ftr-394	3044	81	”	"	PUNCT
ftr-394	3045	1	16	16	NUM
ftr-394	3045	2	.	.	PUNCT
ftr-394	3046	1	nuanced	nuanced	ADJ
ftr-394	3046	2	differences	difference	NOUN
ftr-394	3046	3	in	in	ADP
ftr-394	3046	4	the	the	DET
ftr-394	3046	5	statutory	statutory	ADJ
ftr-394	3046	6	subsections	subsection	NOUN
ftr-394	3046	7	result	result	VERB
ftr-394	3046	8	in	in	ADP
ftr-394	3046	9	different	different	ADJ
ftr-394	3046	10	periods	period	NOUN
ftr-394	3046	11	for	for	ADP
ftr-394	3046	12	suspending	suspend	VERB
ftr-394	3046	13	the	the	DET
ftr-394	3046	14	statute	statute	NOUN
ftr-394	3046	15	of	of	ADP
ftr-394	3046	16	limitations	limitation	NOUN
ftr-394	3046	17	on	on	ADP
ftr-394	3046	18	collections	collection	NOUN
ftr-394	3046	19	.	.	PUNCT
ftr-394	3047	1	severo	severo	PROPN
ftr-394	3047	2	v.	v.	PROPN
ftr-394	3047	3	commissioner	commissioner	PROPN
ftr-394	3047	4	,	,	PUNCT
ftr-394	3047	5	129	129	NUM
ftr-394	3047	6	t.c	t.c	PROPN
ftr-394	3047	7	.	.	PROPN
ftr-394	3047	8	160	160	NUM
ftr-394	3047	9	(	(	PUNCT
ftr-394	3047	10	11/15/07	11/15/07	PROPN
ftr-394	3047	11	)	)	PUNCT
ftr-394	3047	12	.	.	PUNCT
ftr-394	3048	1	section	section	NOUN
ftr-394	3048	2	6503(h	6503(h	ADV
ftr-394	3048	3	)	)	PUNCT
ftr-394	3048	4	suspends	suspend	VERB
ftr-394	3048	5	the	the	DET
ftr-394	3048	6	running	running	NOUN
ftr-394	3048	7	of	of	ADP
ftr-394	3048	8	the	the	DET
ftr-394	3048	9	period	period	NOUN
ftr-394	3048	10	of	of	ADP
ftr-394	3048	11	limitations	limitation	NOUN
ftr-394	3048	12	on	on	ADP
ftr-394	3048	13	collection	collection	NOUN
ftr-394	3048	14	from	from	ADP
ftr-394	3048	15	the	the	DET
ftr-394	3048	16	date	date	NOUN
ftr-394	3048	17	of	of	ADP
ftr-394	3048	18	the	the	DET
ftr-394	3048	19	taxpayer	taxpayer	NOUN
ftr-394	3048	20	’s	’s	PART
ftr-394	3048	21	bankruptcy	bankruptcy	NOUN
ftr-394	3048	22	petition	petition	NOUN
ftr-394	3048	23	was	be	AUX
ftr-394	3048	24	filed	file	VERB
ftr-394	3048	25	to	to	ADP
ftr-394	3048	26	the	the	DET
ftr-394	3048	27	date	date	NOUN
ftr-394	3048	28	six	six	NUM
ftr-394	3048	29	months	month	NOUN
ftr-394	3048	30	after	after	SCONJ
ftr-394	3048	31	the	the	DET
ftr-394	3048	32	bankruptcy	bankruptcy	NOUN
ftr-394	3048	33	court	court	NOUN
ftr-394	3048	34	issues	issue	VERB
ftr-394	3048	35	a	a	DET
ftr-394	3048	36	discharge	discharge	NOUN
ftr-394	3048	37	order	order	NOUN
ftr-394	3048	38	.	.	PUNCT
ftr-394	3049	1	the	the	DET
ftr-394	3049	2	more	more	ADV
ftr-394	3049	3	limited	limited	ADJ
ftr-394	3049	4	suspension	suspension	NOUN
ftr-394	3049	5	of	of	ADP
ftr-394	3049	6	the	the	DET
ftr-394	3049	7	period	period	NOUN
ftr-394	3049	8	of	of	ADP
ftr-394	3049	9	limitations	limitation	NOUN
ftr-394	3049	10	in	in	ADP
ftr-394	3049	11	§	§	PROPN
ftr-394	3049	12	6503(b	6503(b	NUM
ftr-394	3049	13	)	)	PUNCT
ftr-394	3049	14	,	,	PUNCT
ftr-394	3049	15	which	which	PRON
ftr-394	3049	16	applies	apply	VERB
ftr-394	3049	17	to	to	ADP
ftr-394	3049	18	judicial	judicial	ADJ
ftr-394	3049	19	proceedings	proceeding	NOUN
ftr-394	3049	20	generally	generally	ADV
ftr-394	3049	21	when	when	SCONJ
ftr-394	3049	22	the	the	DET
ftr-394	3049	23	taxpayer	taxpayer	NOUN
ftr-394	3049	24	’s	’s	PART
ftr-394	3049	25	assets	asset	NOUN
ftr-394	3049	26	are	be	AUX
ftr-394	3049	27	under	under	ADP
ftr-394	3049	28	control	control	NOUN
ftr-394	3049	29	of	of	ADP
ftr-394	3049	30	a	a	DET
ftr-394	3049	31	court	court	NOUN
ftr-394	3049	32	,	,	PUNCT
ftr-394	3049	33	does	do	AUX
ftr-394	3049	34	not	not	PART
ftr-394	3049	35	apply	apply	VERB
ftr-394	3049	36	in	in	ADP
ftr-394	3049	37	bankruptcy	bankruptcy	NOUN
ftr-394	3049	38	situations	situation	NOUN
ftr-394	3049	39	.	.	PUNCT
ftr-394	3050	1	17	17	NUM
ftr-394	3050	2	.	.	PUNCT
ftr-394	3051	1	the	the	DET
ftr-394	3051	2	tax	tax	NOUN
ftr-394	3051	3	court	court	NOUN
ftr-394	3051	4	tries	try	VERB
ftr-394	3051	5	to	to	PART
ftr-394	3051	6	minimize	minimize	VERB
ftr-394	3051	7	game	game	NOUN
ftr-394	3051	8	-	-	PUNCT
ftr-394	3051	9	playing	playing	NOUN
ftr-394	3051	10	by	by	ADP
ftr-394	3051	11	the	the	DET
ftr-394	3051	12	baltics	baltics	PROPN
ftr-394	3051	13	in	in	ADP
ftr-394	3051	14	nevada	nevada	PROPN
ftr-394	3051	15	’s	’s	PART
ftr-394	3051	16	answer	answer	NOUN
ftr-394	3051	17	to	to	ADP
ftr-394	3051	18	monte	monte	PROPN
ftr-394	3051	19	carlo	carlo	PROPN
ftr-394	3051	20	on	on	ADP
ftr-394	3051	21	the	the	DET
ftr-394	3051	22	mediterranean	mediterranean	PROPN
ftr-394	3051	23	.	.	PUNCT
ftr-394	3052	1	baltic	baltic	PROPN
ftr-394	3052	2	v.	v.	PROPN
ftr-394	3052	3	commissioner	commissioner	PROPN
ftr-394	3052	4	,	,	PUNCT
ftr-394	3052	5	129	129	NUM
ftr-394	3052	6	t.c	t.c	PROPN
ftr-394	3052	7	.	.	PROPN
ftr-394	3052	8	178	178	NUM
ftr-394	3052	9	(	(	PUNCT
ftr-394	3052	10	12/27/07	12/27/07	NUM
ftr-394	3052	11	)	)	PUNCT
ftr-394	3052	12	.	.	PUNCT
ftr-394	3053	1	the	the	DET
ftr-394	3053	2	tax	tax	NOUN
ftr-394	3053	3	court	court	NOUN
ftr-394	3053	4	(	(	PUNCT
ftr-394	3053	5	judge	judge	NOUN
ftr-394	3053	6	holmes	holme	NOUN
ftr-394	3053	7	)	)	PUNCT
ftr-394	3053	8	held	hold	VERB
ftr-394	3053	9	on	on	ADP
ftr-394	3053	10	summary	summary	NOUN
ftr-394	3053	11	judgment	judgment	NOUN
ftr-394	3053	12	that	that	SCONJ
ftr-394	3053	13	taxpayers	taxpayer	NOUN
ftr-394	3053	14	who	who	PRON
ftr-394	3053	15	received	receive	VERB
ftr-394	3053	16	a	a	DET
ftr-394	3053	17	notice	notice	NOUN
ftr-394	3053	18	of	of	ADP
ftr-394	3053	19	deficiency	deficiency	NOUN
ftr-394	3053	20	but	but	CCONJ
ftr-394	3053	21	did	do	AUX
ftr-394	3053	22	not	not	PART
ftr-394	3053	23	file	file	VERB
ftr-394	3053	24	a	a	DET
ftr-394	3053	25	tax	tax	NOUN
ftr-394	3053	26	court	court	NOUN
ftr-394	3053	27	petition	petition	NOUN
ftr-394	3053	28	could	could	AUX
ftr-394	3053	29	not	not	PART
ftr-394	3053	30	challenge	challenge	VERB
ftr-394	3053	31	their	their	PRON
ftr-394	3053	32	underlying	underlie	VERB
ftr-394	3053	33	tax	tax	NOUN
ftr-394	3053	34	liability	liability	NOUN
ftr-394	3053	35	by	by	ADP
ftr-394	3053	36	making	make	VERB
ftr-394	3053	37	an	an	DET
ftr-394	3053	38	offer	offer	VERB
ftr-394	3053	39	-	-	PUNCT
ftr-394	3053	40	in	in	ADP
ftr-394	3053	41	-	-	PUNCT
ftr-394	3053	42	compromise	compromise	NOUN
ftr-394	3053	43	based	base	VERB
ftr-394	3053	44	on	on	ADP
ftr-394	3053	45	doubt	doubt	NOUN
ftr-394	3053	46	as	as	ADP
ftr-394	3053	47	to	to	ADP
ftr-394	3053	48	liability	liability	NOUN
ftr-394	3053	49	(	(	PUNCT
ftr-394	3053	50	“	"	PUNCT
ftr-394	3053	51	oic	oic	ADJ
ftr-394	3053	52	-	-	PUNCT
ftr-394	3053	53	datl	datl	NOUN
ftr-394	3053	54	”	"	PUNCT
ftr-394	3053	55	)	)	PUNCT
ftr-394	3053	56	and	and	CCONJ
ftr-394	3053	57	asking	ask	VERB
ftr-394	3053	58	for	for	ADP
ftr-394	3053	59	audit	audit	NOUN
ftr-394	3053	60	reconsideration	reconsideration	NOUN
ftr-394	3053	61	because	because	SCONJ
ftr-394	3053	62	that	that	PRON
ftr-394	3053	63	is	be	AUX
ftr-394	3053	64	a	a	DET
ftr-394	3053	65	challenge	challenge	NOUN
ftr-394	3053	66	to	to	ADP
ftr-394	3053	67	the	the	DET
ftr-394	3053	68	“	"	PUNCT
ftr-394	3053	69	underlying	underlying	ADJ
ftr-394	3053	70	tax	tax	NOUN
ftr-394	3053	71	liability	liability	NOUN
ftr-394	3053	72	”	"	PUNCT
ftr-394	3053	73	that	that	PRON
ftr-394	3053	74	is	be	AUX
ftr-394	3053	75	precluded	preclude	VERB
ftr-394	3053	76	by	by	ADP
ftr-394	3053	77	§	§	PROPN
ftr-394	3053	78	6330(c)(2)(b	6330(c)(2)(b	PROPN
ftr-394	3053	79	)	)	PUNCT
ftr-394	3053	80	(	(	PUNCT
ftr-394	3053	81	“	"	PUNCT
ftr-394	3053	82	the	the	DET
ftr-394	3053	83	person	person	NOUN
ftr-394	3053	84	may	may	AUX
ftr-394	3053	85	also	also	ADV
ftr-394	3053	86	raise	raise	VERB
ftr-394	3053	87	at	at	ADP
ftr-394	3053	88	the	the	DET
ftr-394	3053	89	hearing	hearing	NOUN
ftr-394	3053	90	challenges	challenge	NOUN
ftr-394	3053	91	to	to	ADP
ftr-394	3053	92	the	the	DET
ftr-394	3053	93	existence	existence	NOUN
ftr-394	3053	94	or	or	CCONJ
ftr-394	3053	95	amount	amount	NOUN
ftr-394	3053	96	of	of	ADP
ftr-394	3053	97	the	the	DET
ftr-394	3053	98	underlying	underlie	VERB
ftr-394	3053	99	tax	tax	NOUN
ftr-394	3053	100	liability	liability	NOUN
ftr-394	3053	101	862	862	NUM
ftr-394	3053	102	florida	florida	PROPN
ftr-394	3053	103	tax	tax	NOUN
ftr-394	3053	104	review	review	NOUN
ftr-394	3053	105	[	[	X
ftr-394	3053	106	vol	vol	NOUN
ftr-394	3053	107	.	.	PUNCT
ftr-394	3054	1	8	8	NUM
ftr-394	3054	2	:	:	SYM
ftr-394	3054	3	si	si	X
ftr-394	3054	4	for	for	ADP
ftr-394	3054	5	any	any	DET
ftr-394	3054	6	tax	tax	NOUN
ftr-394	3054	7	period	period	NOUN
ftr-394	3054	8	if	if	SCONJ
ftr-394	3054	9	the	the	DET
ftr-394	3054	10	person	person	NOUN
ftr-394	3054	11	did	do	AUX
ftr-394	3054	12	not	not	PART
ftr-394	3054	13	receive	receive	VERB
ftr-394	3054	14	any	any	DET
ftr-394	3054	15	statutory	statutory	ADJ
ftr-394	3054	16	notice	notice	NOUN
ftr-394	3054	17	of	of	ADP
ftr-394	3054	18	deficiency	deficiency	NOUN
ftr-394	3054	19	for	for	ADP
ftr-394	3054	20	such	such	ADJ
ftr-394	3054	21	tax	tax	NOUN
ftr-394	3054	22	liability	liability	NOUN
ftr-394	3054	23	or	or	CCONJ
ftr-394	3054	24	did	do	AUX
ftr-394	3054	25	not	not	PART
ftr-394	3054	26	otherwise	otherwise	ADV
ftr-394	3054	27	have	have	VERB
ftr-394	3054	28	an	an	DET
ftr-394	3054	29	opportunity	opportunity	NOUN
ftr-394	3054	30	to	to	PART
ftr-394	3054	31	dispute	dispute	VERB
ftr-394	3054	32	such	such	ADJ
ftr-394	3054	33	tax	tax	NOUN
ftr-394	3054	34	liability	liability	NOUN
ftr-394	3054	35	”	"	PUNCT
ftr-394	3054	36	)	)	PUNCT
ftr-394	3054	37	.	.	PUNCT
ftr-394	3055	1	judge	judge	PROPN
ftr-394	3055	2	holmes	holmes	PROPN
ftr-394	3055	3	held	hold	VERB
ftr-394	3055	4	that	that	SCONJ
ftr-394	3055	5	the	the	DET
ftr-394	3055	6	settlement	settlement	NOUN
ftr-394	3055	7	officer	officer	NOUN
ftr-394	3055	8	who	who	PRON
ftr-394	3055	9	conducted	conduct	VERB
ftr-394	3055	10	the	the	DET
ftr-394	3055	11	cdp	cdp	PROPN
ftr-394	3055	12	hearing	hearing	NOUN
ftr-394	3055	13	did	do	AUX
ftr-394	3055	14	not	not	PART
ftr-394	3055	15	abuse	abuse	VERB
ftr-394	3055	16	her	her	PRON
ftr-394	3055	17	discretion	discretion	NOUN
ftr-394	3055	18	when	when	SCONJ
ftr-394	3055	19	she	she	PRON
ftr-394	3055	20	referred	refer	VERB
ftr-394	3055	21	the	the	DET
ftr-394	3055	22	oic	oic	PROPN
ftr-394	3055	23	-	-	PUNCT
ftr-394	3055	24	datl	datl	NOUN
ftr-394	3055	25	and	and	CCONJ
ftr-394	3055	26	audit	audit	NOUN
ftr-394	3055	27	reconsideration	reconsideration	NOUN
ftr-394	3055	28	request	request	NOUN
ftr-394	3055	29	to	to	ADP
ftr-394	3055	30	the	the	DET
ftr-394	3055	31	proper	proper	ADJ
ftr-394	3055	32	offices	office	NOUN
ftr-394	3055	33	in	in	ADP
ftr-394	3055	34	the	the	DET
ftr-394	3055	35	irs	irs	PROPN
ftr-394	3055	36	,	,	PUNCT
ftr-394	3055	37	postponed	postpone	VERB
ftr-394	3055	38	collection	collection	NOUN
ftr-394	3055	39	by	by	ADP
ftr-394	3055	40	levy	levy	NOUN
ftr-394	3055	41	until	until	SCONJ
ftr-394	3055	42	the	the	DET
ftr-394	3055	43	irs	irs	PROPN
ftr-394	3055	44	had	have	AUX
ftr-394	3055	45	considered	consider	VERB
ftr-394	3055	46	the	the	DET
ftr-394	3055	47	oic	oic	NOUN
ftr-394	3055	48	-	-	PUNCT
ftr-394	3055	49	datl	datl	NOUN
ftr-394	3055	50	,	,	PUNCT
ftr-394	3055	51	but	but	CCONJ
ftr-394	3055	52	sustained	sustain	VERB
ftr-394	3055	53	the	the	DET
ftr-394	3055	54	lien	lien	NOUN
ftr-394	3055	55	in	in	ADP
ftr-394	3055	56	order	order	NOUN
ftr-394	3055	57	to	to	PART
ftr-394	3055	58	give	give	VERB
ftr-394	3055	59	the	the	DET
ftr-394	3055	60	irs	irs	PROPN
ftr-394	3055	61	priority	priority	NOUN
ftr-394	3055	62	over	over	ADP
ftr-394	3055	63	other	other	ADJ
ftr-394	3055	64	creditors	creditor	NOUN
ftr-394	3055	65	.	.	PUNCT
ftr-394	3056	1	•	•	NUM
ftr-394	3056	2	the	the	DET
ftr-394	3056	3	taxpayers	taxpayer	NOUN
ftr-394	3056	4	were	be	AUX
ftr-394	3056	5	residents	resident	NOUN
ftr-394	3056	6	of	of	ADP
ftr-394	3056	7	ohio	ohio	PROPN
ftr-394	3056	8	when	when	SCONJ
ftr-394	3056	9	they	they	PRON
ftr-394	3056	10	filed	file	VERB
ftr-394	3056	11	their	their	PRON
ftr-394	3056	12	petition	petition	NOUN
ftr-394	3056	13	,	,	PUNCT
ftr-394	3056	14	their	their	PRON
ftr-394	3056	15	lawyer	lawyer	NOUN
ftr-394	3056	16	is	be	AUX
ftr-394	3056	17	from	from	ADP
ftr-394	3056	18	bellaire	bellaire	PROPN
ftr-394	3056	19	,	,	PUNCT
ftr-394	3056	20	texas	texas	PROPN
ftr-394	3056	21	,	,	PUNCT
ftr-394	3056	22	and	and	CCONJ
ftr-394	3056	23	they	they	PRON
ftr-394	3056	24	chose	choose	VERB
ftr-394	3056	25	las	las	PROPN
ftr-394	3056	26	vegas	vegas	PROPN
ftr-394	3056	27	,	,	PUNCT
ftr-394	3056	28	nevada	nevada	PROPN
ftr-394	3056	29	as	as	ADP
ftr-394	3056	30	their	their	PRON
ftr-394	3056	31	place	place	NOUN
ftr-394	3056	32	of	of	ADP
ftr-394	3056	33	trial	trial	NOUN
ftr-394	3056	34	.	.	PUNCT
ftr-394	3057	1	g.	g.	PROPN
ftr-394	3057	2	innocent	innocent	ADJ
ftr-394	3057	3	spouse	spouse	NOUN
ftr-394	3057	4	1	1	NUM
ftr-394	3057	5	.	.	PUNCT
ftr-394	3058	1	sometimes	sometimes	ADV
ftr-394	3058	2	it	it	PRON
ftr-394	3058	3	really	really	ADV
ftr-394	3058	4	is	be	AUX
ftr-394	3058	5	just	just	ADV
ftr-394	3058	6	too	too	ADV
ftr-394	3058	7	darn	darn	ADV
ftr-394	3058	8	late	late	ADJ
ftr-394	3058	9	to	to	PART
ftr-394	3058	10	raise	raise	VERB
ftr-394	3058	11	an	an	DET
ftr-394	3058	12	innocent	innocent	ADJ
ftr-394	3058	13	spouse	spouse	NOUN
ftr-394	3058	14	claim	claim	NOUN
ftr-394	3058	15	.	.	PUNCT
ftr-394	3059	1	united	united	PROPN
ftr-394	3059	2	states	states	PROPN
ftr-394	3059	3	v.	v.	PROPN
ftr-394	3059	4	boynton	boynton	PROPN
ftr-394	3059	5	,	,	PUNCT
ftr-394	3059	6	99	99	NUM
ftr-394	3059	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	3059	8	2007920	2007920	NUM
ftr-394	3059	9	(	(	PUNCT
ftr-394	3059	10	s.d	s.d	PROPN
ftr-394	3059	11	.	.	PROPN
ftr-394	3059	12	cal	cal	PROPN
ftr-394	3059	13	.	.	PUNCT
ftr-394	3060	1	2/1/07	2/1/07	NUM
ftr-394	3060	2	)	)	PUNCT
ftr-394	3060	3	.	.	PUNCT
ftr-394	3061	1	a	a	DET
ftr-394	3061	2	claim	claim	NOUN
ftr-394	3061	3	for	for	ADP
ftr-394	3061	4	innocent	innocent	ADJ
ftr-394	3061	5	spouse	spouse	NOUN
ftr-394	3061	6	relief	relief	NOUN
ftr-394	3061	7	can	can	AUX
ftr-394	3061	8	not	not	PART
ftr-394	3061	9	be	be	AUX
ftr-394	3061	10	raised	raise	VERB
ftr-394	3061	11	in	in	ADP
ftr-394	3061	12	a	a	DET
ftr-394	3061	13	suit	suit	NOUN
ftr-394	3061	14	by	by	ADP
ftr-394	3061	15	the	the	DET
ftr-394	3061	16	government	government	NOUN
ftr-394	3061	17	to	to	PART
ftr-394	3061	18	reduce	reduce	VERB
ftr-394	3061	19	to	to	ADP
ftr-394	3061	20	judgment	judgment	NOUN
ftr-394	3061	21	a	a	DET
ftr-394	3061	22	tax	tax	NOUN
ftr-394	3061	23	assessment	assessment	NOUN
ftr-394	3061	24	.	.	PUNCT
ftr-394	3062	1	2	2	X
ftr-394	3062	2	.	.	X
ftr-394	3062	3	innocent	innocent	ADJ
ftr-394	3062	4	even	even	ADV
ftr-394	3062	5	though	though	SCONJ
ftr-394	3062	6	she	she	PRON
ftr-394	3062	7	knew	know	VERB
ftr-394	3062	8	the	the	DET
ftr-394	3062	9	taxes	taxis	NOUN
ftr-394	3062	10	were	be	AUX
ftr-394	3062	11	n’t	not	AUX
ftr-394	3062	12	being	be	AUX
ftr-394	3062	13	paid	pay	VERB
ftr-394	3062	14	.	.	PUNCT
ftr-394	3063	1	farmer	farmer	PROPN
ftr-394	3063	2	v.	v.	PROPN
ftr-394	3063	3	commissioner	commissioner	PROPN
ftr-394	3063	4	,	,	PUNCT
ftr-394	3063	5	t.c	t.c	PROPN
ftr-394	3063	6	.	.	PROPN
ftr-394	3063	7	memo	memo	NOUN
ftr-394	3063	8	.	.	PUNCT
ftr-394	3064	1	2007	2007	NUM
ftr-394	3064	2	-	-	SYM
ftr-394	3064	3	74	74	NUM
ftr-394	3064	4	(	(	PUNCT
ftr-394	3064	5	3/29/07	3/29/07	NUM
ftr-394	3064	6	)	)	PUNCT
ftr-394	3064	7	.	.	PUNCT
ftr-394	3065	1	the	the	DET
ftr-394	3065	2	irs	irs	PROPN
ftr-394	3065	3	abused	abuse	VERB
ftr-394	3065	4	its	its	PRON
ftr-394	3065	5	discretion	discretion	NOUN
ftr-394	3065	6	in	in	ADP
ftr-394	3065	7	denying	deny	VERB
ftr-394	3065	8	innocent	innocent	ADJ
ftr-394	3065	9	spouse	spouse	NOUN
ftr-394	3065	10	relief	relief	NOUN
ftr-394	3065	11	to	to	PART
ftr-394	3065	12	petitioner	petitioner	NOUN
ftr-394	3065	13	even	even	ADV
ftr-394	3065	14	though	though	SCONJ
ftr-394	3065	15	she	she	PRON
ftr-394	3065	16	worked	work	VERB
ftr-394	3065	17	in	in	ADP
ftr-394	3065	18	the	the	DET
ftr-394	3065	19	ex	ex	NOUN
ftr-394	3065	20	-	-	NOUN
ftr-394	3065	21	husband	husband	NOUN
ftr-394	3065	22	’s	’s	PART
ftr-394	3065	23	business	business	NOUN
ftr-394	3065	24	and	and	CCONJ
ftr-394	3065	25	was	be	AUX
ftr-394	3065	26	aware	aware	ADJ
ftr-394	3065	27	that	that	SCONJ
ftr-394	3065	28	taxes	taxis	NOUN
ftr-394	3065	29	reflected	reflect	VERB
ftr-394	3065	30	on	on	ADP
ftr-394	3065	31	the	the	DET
ftr-394	3065	32	joint	joint	ADJ
ftr-394	3065	33	return	return	NOUN
ftr-394	3065	34	that	that	PRON
ftr-394	3065	35	she	she	PRON
ftr-394	3065	36	signed	sign	VERB
ftr-394	3065	37	were	be	AUX
ftr-394	3065	38	not	not	PART
ftr-394	3065	39	being	be	AUX
ftr-394	3065	40	paid	pay	VERB
ftr-394	3065	41	.	.	PUNCT
ftr-394	3066	1	factors	factor	NOUN
ftr-394	3066	2	favoring	favor	VERB
ftr-394	3066	3	the	the	DET
ftr-394	3066	4	petitioner	petitioner	NOUN
ftr-394	3066	5	included	include	VERB
ftr-394	3066	6	the	the	DET
ftr-394	3066	7	fact	fact	NOUN
ftr-394	3066	8	that	that	SCONJ
ftr-394	3066	9	she	she	PRON
ftr-394	3066	10	was	be	AUX
ftr-394	3066	11	divorced	divorce	VERB
ftr-394	3066	12	from	from	ADP
ftr-394	3066	13	her	her	PRON
ftr-394	3066	14	exhusband	exhusband	NOUN
ftr-394	3066	15	when	when	SCONJ
ftr-394	3066	16	she	she	PRON
ftr-394	3066	17	sought	seek	VERB
ftr-394	3066	18	relief	relief	NOUN
ftr-394	3066	19	,	,	PUNCT
ftr-394	3066	20	the	the	DET
ftr-394	3066	21	petitioner	petitioner	NOUN
ftr-394	3066	22	received	receive	VERB
ftr-394	3066	23	no	no	DET
ftr-394	3066	24	significant	significant	ADJ
ftr-394	3066	25	benefit	benefit	NOUN
ftr-394	3066	26	from	from	ADP
ftr-394	3066	27	the	the	DET
ftr-394	3066	28	money	money	NOUN
ftr-394	3066	29	derived	derive	VERB
ftr-394	3066	30	in	in	ADP
ftr-394	3066	31	the	the	DET
ftr-394	3066	32	husband	husband	NOUN
ftr-394	3066	33	’s	’s	PART
ftr-394	3066	34	business	business	NOUN
ftr-394	3066	35	,	,	PUNCT
ftr-394	3066	36	the	the	DET
ftr-394	3066	37	petitioner	petitioner	NOUN
ftr-394	3066	38	would	would	AUX
ftr-394	3066	39	suffer	suffer	VERB
ftr-394	3066	40	significant	significant	ADJ
ftr-394	3066	41	hardship	hardship	NOUN
ftr-394	3066	42	even	even	ADV
ftr-394	3066	43	though	though	SCONJ
ftr-394	3066	44	she	she	PRON
ftr-394	3066	45	had	have	AUX
ftr-394	3066	46	remarried	remarry	VERB
ftr-394	3066	47	(	(	PUNCT
ftr-394	3066	48	her	her	PRON
ftr-394	3066	49	liabilities	liability	NOUN
ftr-394	3066	50	would	would	AUX
ftr-394	3066	51	prevent	prevent	VERB
ftr-394	3066	52	the	the	DET
ftr-394	3066	53	petitioner	petitioner	NOUN
ftr-394	3066	54	from	from	ADP
ftr-394	3066	55	paying	pay	VERB
ftr-394	3066	56	basic	basic	ADJ
ftr-394	3066	57	living	living	NOUN
ftr-394	3066	58	expenses	expense	NOUN
ftr-394	3066	59	from	from	ADP
ftr-394	3066	60	her	her	PRON
ftr-394	3066	61	own	own	ADJ
ftr-394	3066	62	resources	resource	NOUN
ftr-394	3066	63	)	)	PUNCT
ftr-394	3066	64	,	,	PUNCT
ftr-394	3066	65	even	even	ADV
ftr-394	3066	66	though	though	SCONJ
ftr-394	3066	67	the	the	DET
ftr-394	3066	68	petitioner	petitioner	NOUN
ftr-394	3066	69	knew	know	VERB
ftr-394	3066	70	the	the	DET
ftr-394	3066	71	taxes	taxis	NOUN
ftr-394	3066	72	were	be	AUX
ftr-394	3066	73	not	not	PART
ftr-394	3066	74	being	be	AUX
ftr-394	3066	75	paid	pay	VERB
ftr-394	3066	76	,	,	PUNCT
ftr-394	3066	77	the	the	DET
ftr-394	3066	78	ex	ex	NOUN
ftr-394	3066	79	-	-	NOUN
ftr-394	3066	80	husband	husband	NOUN
ftr-394	3066	81	had	have	VERB
ftr-394	3066	82	complete	complete	ADJ
ftr-394	3066	83	control	control	NOUN
ftr-394	3066	84	over	over	ADP
ftr-394	3066	85	the	the	DET
ftr-394	3066	86	business	business	NOUN
ftr-394	3066	87	receipts	receipt	NOUN
ftr-394	3066	88	and	and	CCONJ
ftr-394	3066	89	the	the	DET
ftr-394	3066	90	petitioner	petitioner	NOUN
ftr-394	3066	91	had	have	VERB
ftr-394	3066	92	no	no	DET
ftr-394	3066	93	direct	direct	ADJ
ftr-394	3066	94	access	access	NOUN
ftr-394	3066	95	,	,	PUNCT
ftr-394	3066	96	and	and	CCONJ
ftr-394	3066	97	the	the	DET
ftr-394	3066	98	tax	tax	NOUN
ftr-394	3066	99	underpayment	underpayment	NOUN
ftr-394	3066	100	was	be	AUX
ftr-394	3066	101	attributable	attributable	ADJ
ftr-394	3066	102	to	to	ADP
ftr-394	3066	103	the	the	DET
ftr-394	3066	104	ex	ex	NOUN
ftr-394	3066	105	-	-	NOUN
ftr-394	3066	106	husband	husband	NOUN
ftr-394	3066	107	,	,	PUNCT
ftr-394	3066	108	not	not	PART
ftr-394	3066	109	the	the	DET
ftr-394	3066	110	petitioner	petitioner	NOUN
ftr-394	3066	111	.	.	PUNCT
ftr-394	3067	1	3	3	X
ftr-394	3067	2	.	.	X
ftr-394	3067	3	the	the	DET
ftr-394	3067	4	bankruptcy	bankruptcy	NOUN
ftr-394	3067	5	petition	petition	NOUN
ftr-394	3067	6	of	of	ADP
ftr-394	3067	7	an	an	DET
ftr-394	3067	8	ex	ex	NOUN
ftr-394	3067	9	-	-	NOUN
ftr-394	3067	10	spouse	spouse	NOUN
ftr-394	3067	11	does	do	AUX
ftr-394	3067	12	not	not	PART
ftr-394	3067	13	bar	bar	VERB
ftr-394	3067	14	the	the	DET
ftr-394	3067	15	tax	tax	NOUN
ftr-394	3067	16	court	court	NOUN
ftr-394	3067	17	from	from	ADP
ftr-394	3067	18	considering	consider	VERB
ftr-394	3067	19	whether	whether	SCONJ
ftr-394	3067	20	the	the	DET
ftr-394	3067	21	other	other	ADJ
ftr-394	3067	22	spouse	spouse	NOUN
ftr-394	3067	23	is	be	AUX
ftr-394	3067	24	innocent	innocent	ADJ
ftr-394	3067	25	.	.	PUNCT
ftr-394	3068	1	kovitch	kovitch	PROPN
ftr-394	3068	2	v.	v.	PROPN
ftr-394	3068	3	commissioner	commissioner	PROPN
ftr-394	3068	4	,	,	PUNCT
ftr-394	3068	5	128	128	NUM
ftr-394	3068	6	t.c	t.c	PROPN
ftr-394	3068	7	.	.	PROPN
ftr-394	3068	8	108	108	NUM
ftr-394	3068	9	(	(	PUNCT
ftr-394	3068	10	4/4/07	4/4/07	NUM
ftr-394	3068	11	)	)	PUNCT
ftr-394	3068	12	.	.	PUNCT
ftr-394	3069	1	the	the	DET
ftr-394	3069	2	petitioner	petitioner	NOUN
ftr-394	3069	3	filed	file	VERB
ftr-394	3069	4	for	for	ADP
ftr-394	3069	5	relief	relief	NOUN
ftr-394	3069	6	from	from	ADP
ftr-394	3069	7	joint	joint	ADJ
ftr-394	3069	8	liability	liability	NOUN
ftr-394	3069	9	for	for	ADP
ftr-394	3069	10	a	a	DET
ftr-394	3069	11	deficiency	deficiency	NOUN
ftr-394	3069	12	arising	arise	VERB
ftr-394	3069	13	out	out	ADP
ftr-394	3069	14	of	of	ADP
ftr-394	3069	15	the	the	DET
ftr-394	3069	16	2002	2002	NUM
ftr-394	3069	17	tax	tax	NOUN
ftr-394	3069	18	year	year	NOUN
ftr-394	3069	19	.	.	PUNCT
ftr-394	3070	1	she	she	PRON
ftr-394	3070	2	and	and	CCONJ
ftr-394	3070	3	her	her	PRON
ftr-394	3070	4	husband	husband	NOUN
ftr-394	3070	5	divorced	divorce	VERB
ftr-394	3070	6	after	after	ADP
ftr-394	3070	7	2002	2002	NUM
ftr-394	3070	8	.	.	PUNCT
ftr-394	3071	1	the	the	DET
ftr-394	3071	2	ex	ex	NOUN
ftr-394	3071	3	-	-	NOUN
ftr-394	3071	4	husband	husband	NOUN
ftr-394	3071	5	filed	file	VERB
ftr-394	3071	6	a	a	DET
ftr-394	3071	7	petition	petition	NOUN
ftr-394	3071	8	to	to	PART
ftr-394	3071	9	intervene	intervene	VERB
ftr-394	3071	10	in	in	ADP
ftr-394	3071	11	the	the	DET
ftr-394	3071	12	action	action	NOUN
ftr-394	3071	13	to	to	PART
ftr-394	3071	14	eliminate	eliminate	VERB
ftr-394	3071	15	the	the	DET
ftr-394	3071	16	petitioner	petitioner	NOUN
ftr-394	3071	17	’s	’s	PART
ftr-394	3071	18	joint	joint	ADJ
ftr-394	3071	19	liability	liability	NOUN
ftr-394	3071	20	.	.	PUNCT
ftr-394	3072	1	shortly	shortly	ADV
ftr-394	3072	2	after	after	ADP
ftr-394	3072	3	filing	file	VERB
ftr-394	3072	4	the	the	DET
ftr-394	3072	5	petition	petition	NOUN
ftr-394	3072	6	to	to	PART
ftr-394	3072	7	intervene	intervene	VERB
ftr-394	3072	8	,	,	PUNCT
ftr-394	3072	9	the	the	DET
ftr-394	3072	10	ex	ex	NOUN
ftr-394	3072	11	-	-	NOUN
ftr-394	3072	12	husband	husband	NOUN
ftr-394	3072	13	filed	file	VERB
ftr-394	3072	14	for	for	ADP
ftr-394	3072	15	bankruptcy	bankruptcy	NOUN
ftr-394	3072	16	.	.	PUNCT
ftr-394	3073	1	the	the	DET
ftr-394	3073	2	tax	tax	NOUN
ftr-394	3073	3	court	court	NOUN
ftr-394	3073	4	held	hold	VERB
ftr-394	3073	5	that	that	SCONJ
ftr-394	3073	6	the	the	DET
ftr-394	3073	7	automatic	automatic	ADJ
ftr-394	3073	8	stay	stay	NOUN
ftr-394	3073	9	of	of	ADP
ftr-394	3073	10	11	11	NUM
ftr-394	3073	11	u.s.c	u.s.c	ADJ
ftr-394	3073	12	.	.	PUNCT
ftr-394	3074	1	§	§	PROPN
ftr-394	3074	2	362(a	362(a	PROPN
ftr-394	3074	3	)	)	PUNCT
ftr-394	3074	4	,	,	PUNCT
ftr-394	3074	5	which	which	PRON
ftr-394	3074	6	operates	operate	VERB
ftr-394	3074	7	to	to	PART
ftr-394	3074	8	bar	bar	VERB
ftr-394	3074	9	“	"	PUNCT
ftr-394	3074	10	actions	action	NOUN
ftr-394	3074	11	against	against	ADP
ftr-394	3074	12	or	or	CCONJ
ftr-394	3074	13	concerning	concern	VERB
ftr-394	3074	14	the	the	DET
ftr-394	3074	15	debtor	debtor	NOUN
ftr-394	3074	16	or	or	CCONJ
ftr-394	3074	17	2008	2008	NUM
ftr-394	3074	18	]	]	PUNCT
ftr-394	3074	19	recent	recent	ADJ
ftr-394	3074	20	developments	development	NOUN
ftr-394	3074	21	in	in	ADP
ftr-394	3074	22	federal	federal	ADJ
ftr-394	3074	23	income	income	NOUN
ftr-394	3074	24	taxation	taxation	NOUN
ftr-394	3074	25	863	863	NUM
ftr-394	3074	26	property	property	NOUN
ftr-394	3074	27	of	of	ADP
ftr-394	3074	28	the	the	DET
ftr-394	3074	29	debtor	debtor	NOUN
ftr-394	3074	30	,	,	PUNCT
ftr-394	3074	31	”	"	PUNCT
ftr-394	3074	32	does	do	AUX
ftr-394	3074	33	not	not	PART
ftr-394	3074	34	preclude	preclude	VERB
ftr-394	3074	35	consideration	consideration	NOUN
ftr-394	3074	36	of	of	ADP
ftr-394	3074	37	the	the	DET
ftr-394	3074	38	other	other	ADJ
ftr-394	3074	39	spouse	spouse	NOUN
ftr-394	3074	40	’s	’s	PART
ftr-394	3074	41	petition	petition	NOUN
ftr-394	3074	42	for	for	ADP
ftr-394	3074	43	innocent	innocent	ADJ
ftr-394	3074	44	spouse	spouse	NOUN
ftr-394	3074	45	relief	relief	NOUN
ftr-394	3074	46	.	.	PUNCT
ftr-394	3075	1	the	the	DET
ftr-394	3075	2	innocent	innocent	ADJ
ftr-394	3075	3	spouse	spouse	NOUN
ftr-394	3075	4	petition	petition	NOUN
ftr-394	3075	5	does	do	AUX
ftr-394	3075	6	not	not	PART
ftr-394	3075	7	affect	affect	VERB
ftr-394	3075	8	the	the	DET
ftr-394	3075	9	ex	ex	NOUN
ftr-394	3075	10	-	-	NOUN
ftr-394	3075	11	husband	husband	NOUN
ftr-394	3075	12	’s	’s	PART
ftr-394	3075	13	joint	joint	ADJ
ftr-394	3075	14	and	and	CCONJ
ftr-394	3075	15	several	several	ADJ
ftr-394	3075	16	tax	tax	NOUN
ftr-394	3075	17	liability	liability	NOUN
ftr-394	3075	18	.	.	PUNCT
ftr-394	3076	1	the	the	DET
ftr-394	3076	2	tax	tax	NOUN
ftr-394	3076	3	court	court	NOUN
ftr-394	3076	4	recognized	recognize	VERB
ftr-394	3076	5	,	,	PUNCT
ftr-394	3076	6	however	however	ADV
ftr-394	3076	7	,	,	PUNCT
ftr-394	3076	8	that	that	SCONJ
ftr-394	3076	9	granting	grant	VERB
ftr-394	3076	10	innocent	innocent	ADJ
ftr-394	3076	11	spouse	spouse	NOUN
ftr-394	3076	12	relief	relief	NOUN
ftr-394	3076	13	could	could	AUX
ftr-394	3076	14	have	have	VERB
ftr-394	3076	15	a	a	DET
ftr-394	3076	16	financial	financial	ADJ
ftr-394	3076	17	impact	impact	NOUN
ftr-394	3076	18	on	on	ADP
ftr-394	3076	19	the	the	DET
ftr-394	3076	20	ex	ex	NOUN
ftr-394	3076	21	-	-	NOUN
ftr-394	3076	22	husband	husband	NOUN
ftr-394	3076	23	.	.	PUNCT
ftr-394	3077	1	4	4	X
ftr-394	3077	2	.	.	X
ftr-394	3077	3	the	the	DET
ftr-394	3077	4	irs	irs	PROPN
ftr-394	3077	5	and	and	CCONJ
ftr-394	3077	6	the	the	DET
ftr-394	3077	7	spouse	spouse	NOUN
ftr-394	3077	8	agree	agree	VERB
ftr-394	3077	9	that	that	SCONJ
ftr-394	3077	10	she	she	PRON
ftr-394	3077	11	’s	’	VERB
ftr-394	3077	12	innocent	innocent	ADJ
ftr-394	3077	13	,	,	PUNCT
ftr-394	3077	14	but	but	CCONJ
ftr-394	3077	15	the	the	DET
ftr-394	3077	16	abusive	abusive	ADJ
ftr-394	3077	17	ex	ex	NOUN
ftr-394	3077	18	complains	complain	VERB
ftr-394	3077	19	.	.	PUNCT
ftr-394	3078	1	wilson	wilson	PROPN
ftr-394	3078	2	v.	v.	PROPN
ftr-394	3078	3	commissioner	commissioner	PROPN
ftr-394	3078	4	,	,	PUNCT
ftr-394	3078	5	t.c	t.c	PROPN
ftr-394	3078	6	.	.	PROPN
ftr-394	3078	7	memo	memo	NOUN
ftr-394	3078	8	.	.	PUNCT
ftr-394	3079	1	2007	2007	NUM
ftr-394	3079	2	-	-	SYM
ftr-394	3079	3	127	127	NUM
ftr-394	3079	4	(	(	PUNCT
ftr-394	3079	5	5/21/07	5/21/07	NUM
ftr-394	3079	6	)	)	PUNCT
ftr-394	3079	7	.	.	PUNCT
ftr-394	3080	1	the	the	DET
ftr-394	3080	2	petitioner	petitioner	NOUN
ftr-394	3080	3	and	and	CCONJ
ftr-394	3080	4	the	the	DET
ftr-394	3080	5	irs	irs	PROPN
ftr-394	3080	6	agreed	agree	VERB
ftr-394	3080	7	that	that	SCONJ
ftr-394	3080	8	innocent	innocent	ADJ
ftr-394	3080	9	spouse	spouse	NOUN
ftr-394	3080	10	relief	relief	NOUN
ftr-394	3080	11	should	should	AUX
ftr-394	3080	12	be	be	AUX
ftr-394	3080	13	granted	grant	VERB
ftr-394	3080	14	even	even	ADV
ftr-394	3080	15	though	though	SCONJ
ftr-394	3080	16	she	she	PRON
ftr-394	3080	17	was	be	AUX
ftr-394	3080	18	involved	involve	VERB
ftr-394	3080	19	in	in	ADP
ftr-394	3080	20	her	her	PRON
ftr-394	3080	21	husband	husband	NOUN
ftr-394	3080	22	’s	’s	PART
ftr-394	3080	23	business	business	NOUN
ftr-394	3080	24	.	.	PUNCT
ftr-394	3081	1	the	the	DET
ftr-394	3081	2	petitioner	petitioner	NOUN
ftr-394	3081	3	provided	provide	VERB
ftr-394	3081	4	designs	design	NOUN
ftr-394	3081	5	that	that	PRON
ftr-394	3081	6	were	be	AUX
ftr-394	3081	7	etched	etch	VERB
ftr-394	3081	8	into	into	ADP
ftr-394	3081	9	engraved	engrave	VERB
ftr-394	3081	10	stones	stone	NOUN
ftr-394	3081	11	sold	sell	VERB
ftr-394	3081	12	to	to	ADP
ftr-394	3081	13	customers	customer	NOUN
ftr-394	3081	14	.	.	PUNCT
ftr-394	3082	1	intervenor	intervenor	NOUN
ftr-394	3082	2	husband	husband	NOUN
ftr-394	3082	3	maintained	maintain	VERB
ftr-394	3082	4	all	all	PRON
ftr-394	3082	5	of	of	ADP
ftr-394	3082	6	the	the	DET
ftr-394	3082	7	business	business	NOUN
ftr-394	3082	8	records	record	NOUN
ftr-394	3082	9	and	and	CCONJ
ftr-394	3082	10	handled	handle	VERB
ftr-394	3082	11	all	all	PRON
ftr-394	3082	12	of	of	ADP
ftr-394	3082	13	the	the	DET
ftr-394	3082	14	money	money	NOUN
ftr-394	3082	15	,	,	PUNCT
ftr-394	3082	16	although	although	SCONJ
ftr-394	3082	17	petitioner	petitioner	NOUN
ftr-394	3082	18	had	have	VERB
ftr-394	3082	19	signature	signature	NOUN
ftr-394	3082	20	authority	authority	NOUN
ftr-394	3082	21	over	over	ADP
ftr-394	3082	22	the	the	DET
ftr-394	3082	23	business	business	NOUN
ftr-394	3082	24	checking	checking	NOUN
ftr-394	3082	25	accounts	account	NOUN
ftr-394	3082	26	.	.	PUNCT
ftr-394	3083	1	the	the	DET
ftr-394	3083	2	tax	tax	NOUN
ftr-394	3083	3	court	court	NOUN
ftr-394	3083	4	(	(	PUNCT
ftr-394	3083	5	judge	judge	NOUN
ftr-394	3083	6	haines	haine	NOUN
ftr-394	3083	7	)	)	PUNCT
ftr-394	3083	8	found	find	VERB
ftr-394	3083	9	that	that	SCONJ
ftr-394	3083	10	the	the	DET
ftr-394	3083	11	intervenor	intervenor	NOUN
ftr-394	3083	12	maintained	maintain	VERB
ftr-394	3083	13	control	control	NOUN
ftr-394	3083	14	of	of	ADP
ftr-394	3083	15	the	the	DET
ftr-394	3083	16	business	business	NOUN
ftr-394	3083	17	,	,	PUNCT
ftr-394	3083	18	that	that	SCONJ
ftr-394	3083	19	the	the	DET
ftr-394	3083	20	intervenor	intervenor	NOUN
ftr-394	3083	21	was	be	AUX
ftr-394	3083	22	abusive	abusive	ADJ
ftr-394	3083	23	,	,	PUNCT
ftr-394	3083	24	and	and	CCONJ
ftr-394	3083	25	demanded	demand	VERB
ftr-394	3083	26	to	to	PART
ftr-394	3083	27	have	have	VERB
ftr-394	3083	28	absolute	absolute	ADJ
ftr-394	3083	29	authority	authority	NOUN
ftr-394	3083	30	over	over	ADP
ftr-394	3083	31	all	all	DET
ftr-394	3083	32	financial	financial	ADJ
ftr-394	3083	33	aspects	aspect	NOUN
ftr-394	3083	34	of	of	ADP
ftr-394	3083	35	the	the	DET
ftr-394	3083	36	marriage	marriage	NOUN
ftr-394	3083	37	and	and	CCONJ
ftr-394	3083	38	the	the	DET
ftr-394	3083	39	business	business	NOUN
ftr-394	3083	40	.	.	PUNCT
ftr-394	3084	1	the	the	DET
ftr-394	3084	2	petitioner	petitioner	NOUN
ftr-394	3084	3	was	be	AUX
ftr-394	3084	4	not	not	PART
ftr-394	3084	5	allowed	allow	VERB
ftr-394	3084	6	to	to	PART
ftr-394	3084	7	review	review	VERB
ftr-394	3084	8	business	business	NOUN
ftr-394	3084	9	records	record	NOUN
ftr-394	3084	10	or	or	CCONJ
ftr-394	3084	11	tax	tax	NOUN
ftr-394	3084	12	returns	return	NOUN
ftr-394	3084	13	.	.	PUNCT
ftr-394	3085	1	the	the	DET
ftr-394	3085	2	intervenor	intervenor	NOUN
ftr-394	3085	3	conceded	concede	VERB
ftr-394	3085	4	that	that	SCONJ
ftr-394	3085	5	deficiencies	deficiency	NOUN
ftr-394	3085	6	arising	arise	VERB
ftr-394	3085	7	from	from	ADP
ftr-394	3085	8	disallowed	disallow	VERB
ftr-394	3085	9	business	business	NOUN
ftr-394	3085	10	expenses	expense	NOUN
ftr-394	3085	11	and	and	CCONJ
ftr-394	3085	12	increased	increase	VERB
ftr-394	3085	13	employment	employment	NOUN
ftr-394	3085	14	taxes	taxis	NOUN
ftr-394	3085	15	were	be	AUX
ftr-394	3085	16	attributable	attributable	ADJ
ftr-394	3085	17	to	to	ADP
ftr-394	3085	18	him	he	PRON
ftr-394	3085	19	.	.	PUNCT
ftr-394	3086	1	the	the	DET
ftr-394	3086	2	court	court	NOUN
ftr-394	3086	3	concluded	conclude	VERB
ftr-394	3086	4	that	that	SCONJ
ftr-394	3086	5	innocent	innocent	ADJ
ftr-394	3086	6	spouse	spouse	NOUN
ftr-394	3086	7	relief	relief	NOUN
ftr-394	3086	8	was	be	AUX
ftr-394	3086	9	appropriate	appropriate	ADJ
ftr-394	3086	10	even	even	ADV
ftr-394	3086	11	if	if	SCONJ
ftr-394	3086	12	the	the	DET
ftr-394	3086	13	petitioner	petitioner	NOUN
ftr-394	3086	14	had	have	VERB
ftr-394	3086	15	actual	actual	ADJ
ftr-394	3086	16	knowledge	knowledge	NOUN
ftr-394	3086	17	because	because	SCONJ
ftr-394	3086	18	of	of	ADP
ftr-394	3086	19	the	the	DET
ftr-394	3086	20	abuse	abuse	NOUN
ftr-394	3086	21	present	present	ADJ
ftr-394	3086	22	in	in	ADP
ftr-394	3086	23	her	her	PRON
ftr-394	3086	24	relationship	relationship	NOUN
ftr-394	3086	25	with	with	ADP
ftr-394	3086	26	intervenor	intervenor	NOUN
ftr-394	3086	27	.	.	PUNCT
ftr-394	3087	1	5	5	X
ftr-394	3087	2	.	.	X
ftr-394	3087	3	small	small	ADJ
ftr-394	3087	4	case	case	NOUN
ftr-394	3087	5	status	status	NOUN
ftr-394	3087	6	is	be	AUX
ftr-394	3087	7	determined	determine	VERB
ftr-394	3087	8	differently	differently	ADV
ftr-394	3087	9	for	for	ADP
ftr-394	3087	10	stand	stand	VERB
ftr-394	3087	11	-	-	PUNCT
ftr-394	3087	12	alone	alone	ADV
ftr-394	3087	13	innocent	innocent	ADJ
ftr-394	3087	14	spouse	spouse	NOUN
ftr-394	3087	15	petitions	petition	NOUN
ftr-394	3087	16	than	than	SCONJ
ftr-394	3087	17	it	it	PRON
ftr-394	3087	18	is	be	AUX
ftr-394	3087	19	for	for	ADP
ftr-394	3087	20	deficiency	deficiency	NOUN
ftr-394	3087	21	cases	case	NOUN
ftr-394	3087	22	.	.	PUNCT
ftr-394	3088	1	petrane	petrane	PROPN
ftr-394	3088	2	v.	v.	PROPN
ftr-394	3088	3	commissioner	commissioner	PROPN
ftr-394	3088	4	,	,	PUNCT
ftr-394	3088	5	129	129	NUM
ftr-394	3088	6	t.c	t.c	PROPN
ftr-394	3088	7	.	.	PROPN
ftr-394	3088	8	1	1	NUM
ftr-394	3088	9	(	(	PUNCT
ftr-394	3088	10	7/24/07	7/24/07	NUM
ftr-394	3088	11	)	)	PUNCT
ftr-394	3088	12	.	.	PUNCT
ftr-394	3089	1	judge	judge	PROPN
ftr-394	3089	2	ruwe	ruwe	PROPN
ftr-394	3089	3	held	hold	VERB
ftr-394	3089	4	that	that	SCONJ
ftr-394	3089	5	for	for	ADP
ftr-394	3089	6	purposes	purpose	NOUN
ftr-394	3089	7	of	of	ADP
ftr-394	3089	8	qualifying	qualify	VERB
ftr-394	3089	9	a	a	DET
ftr-394	3089	10	§	§	PROPN
ftr-394	3089	11	6015(e	6015(e	NOUN
ftr-394	3089	12	)	)	PUNCT
ftr-394	3089	13	petition	petition	NOUN
ftr-394	3089	14	for	for	ADP
ftr-394	3089	15	review	review	NOUN
ftr-394	3089	16	of	of	ADP
ftr-394	3089	17	the	the	DET
ftr-394	3089	18	irs	irs	PROPN
ftr-394	3089	19	’s	’s	PART
ftr-394	3089	20	denial	denial	NOUN
ftr-394	3089	21	of	of	ADP
ftr-394	3089	22	innocent	innocent	ADJ
ftr-394	3089	23	spouse	spouse	NOUN
ftr-394	3089	24	relief	relief	NOUN
ftr-394	3089	25	as	as	ADP
ftr-394	3089	26	a	a	DET
ftr-394	3089	27	small	small	ADJ
ftr-394	3089	28	case	case	NOUN
ftr-394	3089	29	under	under	ADP
ftr-394	3089	30	§	§	PROPN
ftr-394	3089	31	7463	7463	NUM
ftr-394	3089	32	,	,	PUNCT
ftr-394	3089	33	the	the	DET
ftr-394	3089	34	$	$	SYM
ftr-394	3089	35	50,000	50,000	NUM
ftr-394	3089	36	threshold	threshold	NOUN
ftr-394	3089	37	is	be	AUX
ftr-394	3089	38	determined	determine	VERB
ftr-394	3089	39	by	by	ADP
ftr-394	3089	40	including	include	VERB
ftr-394	3089	41	the	the	DET
ftr-394	3089	42	total	total	ADJ
ftr-394	3089	43	amount	amount	NOUN
ftr-394	3089	44	of	of	ADP
ftr-394	3089	45	taxes	taxis	NOUN
ftr-394	3089	46	,	,	PUNCT
ftr-394	3089	47	interest	interest	NOUN
ftr-394	3089	48	,	,	PUNCT
ftr-394	3089	49	and	and	CCONJ
ftr-394	3089	50	penalties	penalty	NOUN
ftr-394	3089	51	(	(	PUNCT
ftr-394	3089	52	including	include	VERB
ftr-394	3089	53	accrued	accrue	VERB
ftr-394	3089	54	but	but	CCONJ
ftr-394	3089	55	unassessed	unassessed	ADJ
ftr-394	3089	56	interest	interest	NOUN
ftr-394	3089	57	and	and	CCONJ
ftr-394	3089	58	penalties	penalty	NOUN
ftr-394	3089	59	)	)	PUNCT
ftr-394	3089	60	for	for	ADP
ftr-394	3089	61	all	all	DET
ftr-394	3089	62	years	year	NOUN
ftr-394	3089	63	as	as	ADP
ftr-394	3089	64	of	of	ADP
ftr-394	3089	65	the	the	DET
ftr-394	3089	66	date	date	NOUN
ftr-394	3089	67	the	the	DET
ftr-394	3089	68	petition	petition	NOUN
ftr-394	3089	69	was	be	AUX
ftr-394	3089	70	filed	file	VERB
ftr-394	3089	71	.	.	PUNCT
ftr-394	3090	1	when	when	SCONJ
ftr-394	3090	2	the	the	DET
ftr-394	3090	3	petition	petition	NOUN
ftr-394	3090	4	was	be	AUX
ftr-394	3090	5	filed	file	VERB
ftr-394	3090	6	,	,	PUNCT
ftr-394	3090	7	the	the	DET
ftr-394	3090	8	amount	amount	NOUN
ftr-394	3090	9	for	for	ADP
ftr-394	3090	10	which	which	PRON
ftr-394	3090	11	the	the	DET
ftr-394	3090	12	taxpayer	taxpayer	NOUN
ftr-394	3090	13	sought	seek	VERB
ftr-394	3090	14	relief	relief	NOUN
ftr-394	3090	15	did	do	AUX
ftr-394	3090	16	not	not	PART
ftr-394	3090	17	exceed	exceed	VERB
ftr-394	3090	18	$	$	SYM
ftr-394	3090	19	50,000	50,000	NUM
ftr-394	3090	20	for	for	ADP
ftr-394	3090	21	any	any	DET
ftr-394	3090	22	single	single	ADJ
ftr-394	3090	23	year	year	NOUN
ftr-394	3090	24	,	,	PUNCT
ftr-394	3090	25	but	but	CCONJ
ftr-394	3090	26	the	the	DET
ftr-394	3090	27	total	total	NOUN
ftr-394	3090	28	of	of	ADP
ftr-394	3090	29	the	the	DET
ftr-394	3090	30	amounts	amount	NOUN
ftr-394	3090	31	for	for	ADP
ftr-394	3090	32	all	all	DET
ftr-394	3090	33	years	year	NOUN
ftr-394	3090	34	did	do	AUX
ftr-394	3090	35	exceed	exceed	VERB
ftr-394	3090	36	$	$	SYM
ftr-394	3090	37	50,000	50,000	NUM
ftr-394	3090	38	.	.	PUNCT
ftr-394	3091	1	because	because	SCONJ
ftr-394	3091	2	the	the	DET
ftr-394	3091	3	total	total	ADJ
ftr-394	3091	4	amount	amount	NOUN
ftr-394	3091	5	of	of	ADP
ftr-394	3091	6	relief	relief	NOUN
ftr-394	3091	7	the	the	DET
ftr-394	3091	8	taxpayer	taxpayer	NOUN
ftr-394	3091	9	sought	seek	VERB
ftr-394	3091	10	for	for	ADP
ftr-394	3091	11	the	the	DET
ftr-394	3091	12	years	year	NOUN
ftr-394	3091	13	in	in	ADP
ftr-394	3091	14	issue	issue	NOUN
ftr-394	3091	15	exceeded	exceed	VERB
ftr-394	3091	16	$	$	SYM
ftr-394	3091	17	50,000	50,000	NUM
ftr-394	3091	18	,	,	PUNCT
ftr-394	3091	19	she	she	PRON
ftr-394	3091	20	was	be	AUX
ftr-394	3091	21	not	not	PART
ftr-394	3091	22	eligible	eligible	ADJ
ftr-394	3091	23	to	to	PART
ftr-394	3091	24	proceed	proceed	VERB
ftr-394	3091	25	as	as	ADP
ftr-394	3091	26	a	a	DET
ftr-394	3091	27	small	small	ADJ
ftr-394	3091	28	case	case	NOUN
ftr-394	3091	29	.	.	PUNCT
ftr-394	3092	1	a.	a.	NOUN
ftr-394	3092	2	schwartz	schwartz	PROPN
ftr-394	3092	3	v.	v.	PROPN
ftr-394	3092	4	commissioner	commissioner	PROPN
ftr-394	3092	5	,	,	PUNCT
ftr-394	3092	6	128	128	NUM
ftr-394	3092	7	t.c	t.c	PROPN
ftr-394	3092	8	.	.	PROPN
ftr-394	3092	9	6	6	NUM
ftr-394	3092	10	(	(	PUNCT
ftr-394	3092	11	2/14/07	2/14/07	NUM
ftr-394	3092	12	)	)	PUNCT
ftr-394	3092	13	.	.	PUNCT
ftr-394	3093	1	judge	judge	PROPN
ftr-394	3093	2	ruwe	ruwe	PROPN
ftr-394	3093	3	reached	reach	VERB
ftr-394	3093	4	a	a	DET
ftr-394	3093	5	similar	similar	ADJ
ftr-394	3093	6	conclusion	conclusion	NOUN
ftr-394	3093	7	in	in	ADP
ftr-394	3093	8	this	this	DET
ftr-394	3093	9	case	case	NOUN
ftr-394	3093	10	,	,	PUNCT
ftr-394	3093	11	which	which	PRON
ftr-394	3093	12	held	hold	VERB
ftr-394	3093	13	that	that	SCONJ
ftr-394	3093	14	a	a	DET
ftr-394	3093	15	small	small	ADJ
ftr-394	3093	16	case	case	NOUN
ftr-394	3093	17	proceeding	proceeding	NOUN
ftr-394	3093	18	was	be	AUX
ftr-394	3093	19	not	not	PART
ftr-394	3093	20	available	available	ADJ
ftr-394	3093	21	to	to	PART
ftr-394	3093	22	review	review	VERB
ftr-394	3093	23	a	a	DET
ftr-394	3093	24	§	§	PROPN
ftr-394	3093	25	6330	6330	NUM
ftr-394	3093	26	collection	collection	NOUN
ftr-394	3093	27	due	due	ADJ
ftr-394	3093	28	process	process	NOUN
ftr-394	3093	29	determination	determination	NOUN
ftr-394	3093	30	regarding	regard	VERB
ftr-394	3093	31	the	the	DET
ftr-394	3093	32	collection	collection	NOUN
ftr-394	3093	33	of	of	ADP
ftr-394	3093	34	more	more	ADJ
ftr-394	3093	35	than	than	ADP
ftr-394	3093	36	$	$	SYM
ftr-394	3093	37	50,000	50,000	NUM
ftr-394	3093	38	of	of	ADP
ftr-394	3093	39	unpaid	unpaid	ADJ
ftr-394	3093	40	tax	tax	NOUN
ftr-394	3093	41	attributable	attributable	ADJ
ftr-394	3093	42	to	to	ADP
ftr-394	3093	43	multiple	multiple	ADJ
ftr-394	3093	44	taxable	taxable	ADJ
ftr-394	3093	45	years	year	NOUN
ftr-394	3093	46	,	,	PUNCT
ftr-394	3093	47	no	no	DET
ftr-394	3093	48	one	one	NUM
ftr-394	3093	49	of	of	ADP
ftr-394	3093	50	which	which	PRON
ftr-394	3093	51	had	have	VERB
ftr-394	3093	52	more	more	ADJ
ftr-394	3093	53	than	than	ADP
ftr-394	3093	54	$	$	SYM
ftr-394	3093	55	50,000	50,000	NUM
ftr-394	3093	56	in	in	ADP
ftr-394	3093	57	controversy	controversy	NOUN
ftr-394	3093	58	.	.	PUNCT
ftr-394	3094	1	864	864	NUM
ftr-394	3094	2	florida	florida	PROPN
ftr-394	3094	3	tax	tax	NOUN
ftr-394	3094	4	review	review	NOUN
ftr-394	3094	5	[	[	X
ftr-394	3094	6	vol	vol	NOUN
ftr-394	3094	7	.	.	PUNCT
ftr-394	3094	8	8	8	NUM
ftr-394	3094	9	:	:	SYM
ftr-394	3094	10	si	si	PROPN
ftr-394	3094	11	6	6	NUM
ftr-394	3094	12	.	.	PUNCT
ftr-394	3095	1	a	a	DET
ftr-394	3095	2	trusting	trusting	NOUN
ftr-394	3095	3	,	,	PUNCT
ftr-394	3095	4	but	but	CCONJ
ftr-394	3095	5	skeptical	skeptical	ADJ
ftr-394	3095	6	,	,	PUNCT
ftr-394	3095	7	wife	wife	NOUN
ftr-394	3095	8	earns	earn	VERB
ftr-394	3095	9	innocent	innocent	ADJ
ftr-394	3095	10	spouse	spouse	NOUN
ftr-394	3095	11	relief	relief	NOUN
ftr-394	3095	12	from	from	ADP
ftr-394	3095	13	her	her	PRON
ftr-394	3095	14	husband	husband	NOUN
ftr-394	3095	15	’s	’s	PART
ftr-394	3095	16	hoyt	hoyt	PROPN
ftr-394	3095	17	hell	hell	PROPN
ftr-394	3095	18	.	.	PUNCT
ftr-394	3096	1	juell	juell	PROPN
ftr-394	3096	2	v.	v.	PROPN
ftr-394	3096	3	commissioner	commissioner	PROPN
ftr-394	3096	4	,	,	PUNCT
ftr-394	3096	5	t.c	t.c	PROPN
ftr-394	3096	6	.	.	PROPN
ftr-394	3096	7	memo	memo	NOUN
ftr-394	3096	8	.	.	PUNCT
ftr-394	3097	1	2007	2007	NUM
ftr-394	3097	2	-	-	SYM
ftr-394	3097	3	219	219	NUM
ftr-394	3097	4	(	(	PUNCT
ftr-394	3097	5	8/8/07	8/8/07	NUM
ftr-394	3097	6	)	)	PUNCT
ftr-394	3097	7	.	.	PUNCT
ftr-394	3098	1	the	the	DET
ftr-394	3098	2	tax	tax	NOUN
ftr-394	3098	3	court	court	NOUN
ftr-394	3098	4	(	(	PUNCT
ftr-394	3098	5	judge	judge	NOUN
ftr-394	3098	6	swift	swift	PROPN
ftr-394	3098	7	)	)	PUNCT
ftr-394	3098	8	held	hold	VERB
ftr-394	3098	9	that	that	SCONJ
ftr-394	3098	10	the	the	DET
ftr-394	3098	11	taxpayer	taxpayer	NOUN
ftr-394	3098	12	was	be	AUX
ftr-394	3098	13	entitled	entitle	VERB
ftr-394	3098	14	to	to	PART
ftr-394	3098	15	complete	complete	VERB
ftr-394	3098	16	innocent	innocent	ADJ
ftr-394	3098	17	spouse	spouse	NOUN
ftr-394	3098	18	relief	relief	NOUN
ftr-394	3098	19	under	under	ADP
ftr-394	3098	20	§	§	PROPN
ftr-394	3098	21	6015(b	6015(b	NOUN
ftr-394	3098	22	)	)	PUNCT
ftr-394	3098	23	,	,	PUNCT
ftr-394	3098	24	not	not	PART
ftr-394	3098	25	merely	merely	ADV
ftr-394	3098	26	apportioned	apportion	VERB
ftr-394	3098	27	relief	relief	NOUN
ftr-394	3098	28	under	under	ADP
ftr-394	3098	29	§	§	PROPN
ftr-394	3098	30	6015(c	6015(c	NOUN
ftr-394	3098	31	)	)	PUNCT
ftr-394	3098	32	,	,	PUNCT
ftr-394	3098	33	with	with	ADP
ftr-394	3098	34	respect	respect	NOUN
ftr-394	3098	35	to	to	ADP
ftr-394	3098	36	a	a	DET
ftr-394	3098	37	deficiency	deficiency	NOUN
ftr-394	3098	38	attributable	attributable	ADJ
ftr-394	3098	39	to	to	ADP
ftr-394	3098	40	her	her	PRON
ftr-394	3098	41	husband	husband	NOUN
ftr-394	3098	42	’s	’s	PART
ftr-394	3098	43	investment	investment	NOUN
ftr-394	3098	44	in	in	ADP
ftr-394	3098	45	a	a	DET
ftr-394	3098	46	hoyt	hoyt	PROPN
ftr-394	3098	47	cattle	cattle	NOUN
ftr-394	3098	48	tax	tax	NOUN
ftr-394	3098	49	shelter	shelter	NOUN
ftr-394	3098	50	.	.	PUNCT
ftr-394	3099	1	the	the	DET
ftr-394	3099	2	taxpayer	taxpayer	NOUN
ftr-394	3099	3	(	(	PUNCT
ftr-394	3099	4	1	1	X
ftr-394	3099	5	)	)	PUNCT
ftr-394	3099	6	was	be	AUX
ftr-394	3099	7	not	not	PART
ftr-394	3099	8	involved	involve	VERB
ftr-394	3099	9	in	in	ADP
ftr-394	3099	10	the	the	DET
ftr-394	3099	11	preparation	preparation	NOUN
ftr-394	3099	12	of	of	ADP
ftr-394	3099	13	the	the	DET
ftr-394	3099	14	joint	joint	ADJ
ftr-394	3099	15	returns	return	NOUN
ftr-394	3099	16	,	,	PUNCT
ftr-394	3099	17	(	(	PUNCT
ftr-394	3099	18	2	2	X
ftr-394	3099	19	)	)	PUNCT
ftr-394	3099	20	her	her	PRON
ftr-394	3099	21	husband	husband	NOUN
ftr-394	3099	22	told	tell	VERB
ftr-394	3099	23	her	she	PRON
ftr-394	3099	24	,	,	PUNCT
ftr-394	3099	25	and	and	CCONJ
ftr-394	3099	26	she	she	PRON
ftr-394	3099	27	believed	believe	VERB
ftr-394	3099	28	that	that	SCONJ
ftr-394	3099	29	because	because	SCONJ
ftr-394	3099	30	they	they	PRON
ftr-394	3099	31	were	be	AUX
ftr-394	3099	32	married	married	ADJ
ftr-394	3099	33	they	they	PRON
ftr-394	3099	34	had	have	VERB
ftr-394	3099	35	to	to	PART
ftr-394	3099	36	file	file	VERB
ftr-394	3099	37	joint	joint	ADJ
ftr-394	3099	38	tax	tax	NOUN
ftr-394	3099	39	returns	return	NOUN
ftr-394	3099	40	,	,	PUNCT
ftr-394	3099	41	(	(	PUNCT
ftr-394	3099	42	3	3	X
ftr-394	3099	43	)	)	PUNCT
ftr-394	3099	44	her	her	PRON
ftr-394	3099	45	husband	husband	NOUN
ftr-394	3099	46	told	tell	VERB
ftr-394	3099	47	her	she	PRON
ftr-394	3099	48	that	that	SCONJ
ftr-394	3099	49	because	because	SCONJ
ftr-394	3099	50	he	he	PRON
ftr-394	3099	51	was	be	AUX
ftr-394	3099	52	involved	involve	VERB
ftr-394	3099	53	in	in	ADP
ftr-394	3099	54	the	the	DET
ftr-394	3099	55	hoyt	hoyt	PROPN
ftr-394	3099	56	partnerships	partnership	NOUN
ftr-394	3099	57	,	,	PUNCT
ftr-394	3099	58	she	she	PRON
ftr-394	3099	59	was	be	AUX
ftr-394	3099	60	required	require	VERB
ftr-394	3099	61	to	to	PART
ftr-394	3099	62	sign	sign	VERB
ftr-394	3099	63	the	the	DET
ftr-394	3099	64	documents	document	NOUN
ftr-394	3099	65	attached	attach	VERB
ftr-394	3099	66	to	to	ADP
ftr-394	3099	67	the	the	DET
ftr-394	3099	68	returns	return	NOUN
ftr-394	3099	69	relating	relate	VERB
ftr-394	3099	70	to	to	ADP
ftr-394	3099	71	the	the	DET
ftr-394	3099	72	hoyt	hoyt	PROPN
ftr-394	3099	73	partnerships	partnership	NOUN
ftr-394	3099	74	,	,	PUNCT
ftr-394	3099	75	relying	rely	VERB
ftr-394	3099	76	on	on	ADP
ftr-394	3099	77	her	her	PRON
ftr-394	3099	78	husband	husband	NOUN
ftr-394	3099	79	,	,	PUNCT
ftr-394	3099	80	she	she	PRON
ftr-394	3099	81	signed	sign	VERB
ftr-394	3099	82	the	the	DET
ftr-394	3099	83	returns	return	NOUN
ftr-394	3099	84	and	and	CCONJ
ftr-394	3099	85	attached	attach	VERB
ftr-394	3099	86	materials	material	NOUN
ftr-394	3099	87	,	,	PUNCT
ftr-394	3099	88	despite	despite	SCONJ
ftr-394	3099	89	having	having	AUX
ftr-394	3099	90	not	not	PART
ftr-394	3099	91	read	read	VERB
ftr-394	3099	92	them	they	PRON
ftr-394	3099	93	,	,	PUNCT
ftr-394	3099	94	because	because	SCONJ
ftr-394	3099	95	she	she	PRON
ftr-394	3099	96	felt	feel	VERB
ftr-394	3099	97	she	she	PRON
ftr-394	3099	98	did	do	AUX
ftr-394	3099	99	not	not	PART
ftr-394	3099	100	know	know	VERB
ftr-394	3099	101	enough	enough	ADJ
ftr-394	3099	102	to	to	PART
ftr-394	3099	103	understand	understand	VERB
ftr-394	3099	104	them	they	PRON
ftr-394	3099	105	.	.	PUNCT
ftr-394	3100	1	the	the	DET
ftr-394	3100	2	taxpayer	taxpayer	NOUN
ftr-394	3100	3	objected	object	VERB
ftr-394	3100	4	to	to	ADP
ftr-394	3100	5	signing	sign	VERB
ftr-394	3100	6	the	the	DET
ftr-394	3100	7	tax	tax	NOUN
ftr-394	3100	8	returns	return	NOUN
ftr-394	3100	9	and	and	CCONJ
ftr-394	3100	10	asked	ask	VERB
ftr-394	3100	11	her	her	PRON
ftr-394	3100	12	husband	husband	NOUN
ftr-394	3100	13	to	to	PART
ftr-394	3100	14	get	get	VERB
ftr-394	3100	15	out	out	ADP
ftr-394	3100	16	of	of	ADP
ftr-394	3100	17	the	the	DET
ftr-394	3100	18	hoyt	hoyt	PROPN
ftr-394	3100	19	partnership	partnership	NOUN
ftr-394	3100	20	investments	investment	NOUN
ftr-394	3100	21	.	.	PUNCT
ftr-394	3101	1	she	she	PRON
ftr-394	3101	2	reluctantly	reluctantly	ADV
ftr-394	3101	3	signed	sign	VERB
ftr-394	3101	4	the	the	DET
ftr-394	3101	5	tax	tax	NOUN
ftr-394	3101	6	returns	return	NOUN
ftr-394	3101	7	only	only	ADV
ftr-394	3101	8	after	after	SCONJ
ftr-394	3101	9	her	her	PRON
ftr-394	3101	10	husband	husband	NOUN
ftr-394	3101	11	reassured	reassure	VERB
ftr-394	3101	12	her	she	PRON
ftr-394	3101	13	that	that	SCONJ
ftr-394	3101	14	tax	tax	NOUN
ftr-394	3101	15	professionals	professional	NOUN
ftr-394	3101	16	had	have	AUX
ftr-394	3101	17	prepared	prepare	VERB
ftr-394	3101	18	them	they	PRON
ftr-394	3101	19	and	and	CCONJ
ftr-394	3101	20	that	that	SCONJ
ftr-394	3101	21	she	she	PRON
ftr-394	3101	22	was	be	AUX
ftr-394	3101	23	required	require	VERB
ftr-394	3101	24	to	to	PART
ftr-394	3101	25	sign	sign	VERB
ftr-394	3101	26	.	.	PUNCT
ftr-394	3102	1	the	the	DET
ftr-394	3102	2	taxpayer	taxpayer	NOUN
ftr-394	3102	3	’s	’s	PART
ftr-394	3102	4	standard	standard	NOUN
ftr-394	3102	5	of	of	ADP
ftr-394	3102	6	living	living	NOUN
ftr-394	3102	7	remained	remain	VERB
ftr-394	3102	8	constant	constant	ADJ
ftr-394	3102	9	,	,	PUNCT
ftr-394	3102	10	there	there	PRON
ftr-394	3102	11	were	be	VERB
ftr-394	3102	12	no	no	DET
ftr-394	3102	13	lavish	lavish	ADJ
ftr-394	3102	14	expenditures	expenditure	NOUN
ftr-394	3102	15	that	that	PRON
ftr-394	3102	16	benefited	benefit	VERB
ftr-394	3102	17	her	she	PRON
ftr-394	3102	18	,	,	PUNCT
ftr-394	3102	19	and	and	CCONJ
ftr-394	3102	20	she	she	PRON
ftr-394	3102	21	did	do	AUX
ftr-394	3102	22	not	not	PART
ftr-394	3102	23	receive	receive	VERB
ftr-394	3102	24	any	any	DET
ftr-394	3102	25	benefit	benefit	NOUN
ftr-394	3102	26	from	from	ADP
ftr-394	3102	27	the	the	DET
ftr-394	3102	28	tax	tax	NOUN
ftr-394	3102	29	refunds	refund	NOUN
ftr-394	3102	30	and	and	CCONJ
ftr-394	3102	31	the	the	DET
ftr-394	3102	32	tax	tax	NOUN
ftr-394	3102	33	reductions	reduction	NOUN
ftr-394	3102	34	based	base	VERB
ftr-394	3102	35	on	on	ADP
ftr-394	3102	36	the	the	DET
ftr-394	3102	37	hoyt	hoyt	PROPN
ftr-394	3102	38	partnerships	partnership	NOUN
ftr-394	3102	39	.	.	PUNCT
ftr-394	3103	1	7	7	X
ftr-394	3103	2	.	.	X
ftr-394	3103	3	it	it	PRON
ftr-394	3103	4	’s	’	VERB
ftr-394	3103	5	what	what	PRON
ftr-394	3103	6	you	you	PRON
ftr-394	3103	7	know	know	VERB
ftr-394	3103	8	when	when	SCONJ
ftr-394	3103	9	you	you	PRON
ftr-394	3103	10	sign	sign	VERB
ftr-394	3103	11	the	the	DET
ftr-394	3103	12	original	original	ADJ
ftr-394	3103	13	return	return	NOUN
ftr-394	3103	14	,	,	PUNCT
ftr-394	3103	15	not	not	PART
ftr-394	3103	16	when	when	SCONJ
ftr-394	3103	17	you	you	PRON
ftr-394	3103	18	sign	sign	VERB
ftr-394	3103	19	the	the	DET
ftr-394	3103	20	amended	amend	VERB
ftr-394	3103	21	return	return	NOUN
ftr-394	3103	22	,	,	PUNCT
ftr-394	3103	23	that	that	PRON
ftr-394	3103	24	determines	determine	VERB
ftr-394	3103	25	what	what	PRON
ftr-394	3103	26	you	you	PRON
ftr-394	3103	27	know	know	VERB
ftr-394	3103	28	.	.	PUNCT
ftr-394	3104	1	billings	billing	NOUN
ftr-394	3104	2	v	v	ADP
ftr-394	3104	3	commissioner	commissioner	NOUN
ftr-394	3104	4	,	,	PUNCT
ftr-394	3104	5	t.c	t.c	PROPN
ftr-394	3104	6	.	.	PROPN
ftr-394	3104	7	memo	memo	NOUN
ftr-394	3104	8	.	.	PUNCT
ftr-394	3105	1	2007	2007	NUM
ftr-394	3105	2	-	-	SYM
ftr-394	3105	3	234	234	NUM
ftr-394	3105	4	(	(	PUNCT
ftr-394	3105	5	8/16/07	8/16/07	NUM
ftr-394	3105	6	)	)	PUNCT
ftr-394	3105	7	.	.	PUNCT
ftr-394	3106	1	judge	judge	PROPN
ftr-394	3106	2	holmes	holmes	PROPN
ftr-394	3106	3	held	hold	VERB
ftr-394	3106	4	that	that	SCONJ
ftr-394	3106	5	the	the	DET
ftr-394	3106	6	irs	irs	PROPN
ftr-394	3106	7	abused	abuse	VERB
ftr-394	3106	8	its	its	PRON
ftr-394	3106	9	discretion	discretion	NOUN
ftr-394	3106	10	in	in	ADP
ftr-394	3106	11	denying	deny	VERB
ftr-394	3106	12	equitable	equitable	ADJ
ftr-394	3106	13	relief	relief	NOUN
ftr-394	3106	14	to	to	ADP
ftr-394	3106	15	the	the	DET
ftr-394	3106	16	petitioner	petitioner	NOUN
ftr-394	3106	17	with	with	ADP
ftr-394	3106	18	respect	respect	NOUN
ftr-394	3106	19	to	to	ADP
ftr-394	3106	20	taxes	taxis	NOUN
ftr-394	3106	21	on	on	ADP
ftr-394	3106	22	his	his	PRON
ftr-394	3106	23	spouse	spouse	NOUN
ftr-394	3106	24	’s	’s	PART
ftr-394	3106	25	embezzlement	embezzlement	NOUN
ftr-394	3106	26	income	income	NOUN
ftr-394	3106	27	.	.	PUNCT
ftr-394	3107	1	the	the	DET
ftr-394	3107	2	petitioner	petitioner	NOUN
ftr-394	3107	3	had	have	VERB
ftr-394	3107	4	no	no	DET
ftr-394	3107	5	knowledge	knowledge	NOUN
ftr-394	3107	6	of	of	ADP
ftr-394	3107	7	the	the	DET
ftr-394	3107	8	embezzlement	embezzlement	NOUN
ftr-394	3107	9	income	income	NOUN
ftr-394	3107	10	at	at	ADP
ftr-394	3107	11	the	the	DET
ftr-394	3107	12	time	time	NOUN
ftr-394	3107	13	the	the	DET
ftr-394	3107	14	original	original	ADJ
ftr-394	3107	15	joint	joint	ADJ
ftr-394	3107	16	return	return	NOUN
ftr-394	3107	17	was	be	AUX
ftr-394	3107	18	filed	file	VERB
ftr-394	3107	19	,	,	PUNCT
ftr-394	3107	20	but	but	CCONJ
ftr-394	3107	21	knew	know	VERB
ftr-394	3107	22	of	of	ADP
ftr-394	3107	23	it	it	PRON
ftr-394	3107	24	,	,	PUNCT
ftr-394	3107	25	and	and	CCONJ
ftr-394	3107	26	knew	know	VERB
ftr-394	3107	27	the	the	DET
ftr-394	3107	28	taxes	taxis	NOUN
ftr-394	3107	29	would	would	AUX
ftr-394	3107	30	not	not	PART
ftr-394	3107	31	be	be	AUX
ftr-394	3107	32	paid	pay	VERB
ftr-394	3107	33	,	,	PUNCT
ftr-394	3107	34	when	when	SCONJ
ftr-394	3107	35	on	on	ADP
ftr-394	3107	36	the	the	DET
ftr-394	3107	37	advice	advice	NOUN
ftr-394	3107	38	of	of	ADP
ftr-394	3107	39	an	an	DET
ftr-394	3107	40	attorney	attorney	NOUN
ftr-394	3107	41	,	,	PUNCT
ftr-394	3107	42	he	he	PRON
ftr-394	3107	43	and	and	CCONJ
ftr-394	3107	44	his	his	PRON
ftr-394	3107	45	wife	wife	NOUN
ftr-394	3107	46	filed	file	VERB
ftr-394	3107	47	an	an	DET
ftr-394	3107	48	amended	amend	VERB
ftr-394	3107	49	return	return	NOUN
ftr-394	3107	50	reporting	report	VERB
ftr-394	3107	51	the	the	DET
ftr-394	3107	52	embezzlement	embezzlement	NOUN
ftr-394	3107	53	income	income	NOUN
ftr-394	3107	54	.	.	PUNCT
ftr-394	3108	1	knowledge	knowledge	NOUN
ftr-394	3108	2	of	of	ADP
ftr-394	3108	3	income	income	NOUN
ftr-394	3108	4	at	at	ADP
ftr-394	3108	5	the	the	DET
ftr-394	3108	6	time	time	NOUN
ftr-394	3108	7	the	the	DET
ftr-394	3108	8	amended	amend	VERB
ftr-394	3108	9	return	return	NOUN
ftr-394	3108	10	was	be	AUX
ftr-394	3108	11	filed	file	VERB
ftr-394	3108	12	was	be	AUX
ftr-394	3108	13	not	not	PART
ftr-394	3108	14	a	a	DET
ftr-394	3108	15	negative	negative	ADJ
ftr-394	3108	16	factor	factor	NOUN
ftr-394	3108	17	because	because	SCONJ
ftr-394	3108	18	petitioner	petitioner	NOUN
ftr-394	3108	19	could	could	AUX
ftr-394	3108	20	have	have	AUX
ftr-394	3108	21	been	be	AUX
ftr-394	3108	22	accorded	accord	VERB
ftr-394	3108	23	relief	relief	NOUN
ftr-394	3108	24	under	under	ADP
ftr-394	3108	25	§	§	PROPN
ftr-394	3108	26	6015(b	6015(b	NOUN
ftr-394	3108	27	)	)	PUNCT
ftr-394	3108	28	if	if	SCONJ
ftr-394	3108	29	,	,	PUNCT
ftr-394	3108	30	instead	instead	ADV
ftr-394	3108	31	of	of	ADP
ftr-394	3108	32	an	an	DET
ftr-394	3108	33	amended	amend	VERB
ftr-394	3108	34	return	return	NOUN
ftr-394	3108	35	having	having	AUX
ftr-394	3108	36	been	be	AUX
ftr-394	3108	37	filed	file	VERB
ftr-394	3108	38	,	,	PUNCT
ftr-394	3108	39	the	the	DET
ftr-394	3108	40	irs	irs	PROPN
ftr-394	3108	41	had	have	AUX
ftr-394	3108	42	audited	audit	VERB
ftr-394	3108	43	the	the	DET
ftr-394	3108	44	original	original	ADJ
ftr-394	3108	45	return	return	NOUN
ftr-394	3108	46	and	and	CCONJ
ftr-394	3108	47	asserted	assert	VERB
ftr-394	3108	48	a	a	DET
ftr-394	3108	49	deficiency	deficiency	NOUN
ftr-394	3108	50	.	.	PUNCT
ftr-394	3109	1	petitioner	petitioner	NOUN
ftr-394	3109	2	received	receive	VERB
ftr-394	3109	3	no	no	DET
ftr-394	3109	4	benefit	benefit	NOUN
ftr-394	3109	5	from	from	ADP
ftr-394	3109	6	the	the	DET
ftr-394	3109	7	embezzlement	embezzlement	NOUN
ftr-394	3109	8	income	income	NOUN
ftr-394	3109	9	.	.	PUNCT
ftr-394	3110	1	the	the	DET
ftr-394	3110	2	sole	sole	ADJ
ftr-394	3110	3	factor	factor	NOUN
ftr-394	3110	4	against	against	ADP
ftr-394	3110	5	granting	grant	VERB
ftr-394	3110	6	relief	relief	NOUN
ftr-394	3110	7	–	–	PUNCT
ftr-394	3110	8	that	that	DET
ftr-394	3110	9	petitioner	petitioner	NOUN
ftr-394	3110	10	would	would	AUX
ftr-394	3110	11	not	not	PART
ftr-394	3110	12	suffer	suffer	VERB
ftr-394	3110	13	economic	economic	ADJ
ftr-394	3110	14	hardship	hardship	NOUN
ftr-394	3110	15	–	–	PUNCT
ftr-394	3110	16	standing	stand	VERB
ftr-394	3110	17	alone	alone	ADV
ftr-394	3110	18	was	be	AUX
ftr-394	3110	19	not	not	PART
ftr-394	3110	20	a	a	DET
ftr-394	3110	21	sufficient	sufficient	ADJ
ftr-394	3110	22	ground	ground	NOUN
ftr-394	3110	23	for	for	ADP
ftr-394	3110	24	denying	deny	VERB
ftr-394	3110	25	relief	relief	NOUN
ftr-394	3110	26	.	.	PUNCT
ftr-394	3111	1	8	8	X
ftr-394	3111	2	.	.	X
ftr-394	3111	3	even	even	ADV
ftr-394	3111	4	a	a	DET
ftr-394	3111	5	dead	dead	ADJ
ftr-394	3111	6	not	not	PART
ftr-394	3111	7	-	-	PUNCT
ftr-394	3111	8	so	so	ADV
ftr-394	3111	9	-	-	PUNCT
ftr-394	3111	10	innocent	innocent	ADJ
ftr-394	3111	11	spouse	spouse	NOUN
ftr-394	3111	12	has	have	AUX
ftr-394	3111	13	standing	stand	VERB
ftr-394	3111	14	to	to	PART
ftr-394	3111	15	intervene	intervene	VERB
ftr-394	3111	16	,	,	PUNCT
ftr-394	3111	17	because	because	SCONJ
ftr-394	3111	18	“	"	PUNCT
ftr-394	3111	19	the	the	DET
ftr-394	3111	20	internal	internal	ADJ
ftr-394	3111	21	revenue	revenue	NOUN
ftr-394	3111	22	code	code	NOUN
ftr-394	3111	23	makes	make	VERB
ftr-394	3111	24	sure	sure	ADJ
ftr-394	3111	25	that	that	SCONJ
ftr-394	3111	26	taxes	taxis	NOUN
ftr-394	3111	27	survive	survive	VERB
ftr-394	3111	28	even	even	ADV
ftr-394	3111	29	death	death	NOUN
ftr-394	3111	30	.	.	PUNCT
ftr-394	3111	31	”	"	PUNCT
ftr-394	3112	1	fain	fain	PROPN
ftr-394	3112	2	v.	v.	PROPN
ftr-394	3112	3	commissioner	commissioner	PROPN
ftr-394	3112	4	,	,	PUNCT
ftr-394	3112	5	129	129	NUM
ftr-394	3112	6	t.c	t.c	PROPN
ftr-394	3112	7	.	.	PROPN
ftr-394	3112	8	89	89	NUM
ftr-394	3112	9	(	(	PUNCT
ftr-394	3112	10	10/2/07	10/2/07	NUM
ftr-394	3112	11	)	)	PUNCT
ftr-394	3112	12	.	.	PUNCT
ftr-394	3113	1	suzanne	suzanne	PROPN
ftr-394	3113	2	fain	fain	PROPN
ftr-394	3113	3	petitioned	petition	VERB
ftr-394	3113	4	the	the	DET
ftr-394	3113	5	tax	tax	NOUN
ftr-394	3113	6	court	court	NOUN
ftr-394	3113	7	when	when	SCONJ
ftr-394	3113	8	the	the	DET
ftr-394	3113	9	commissioner	commissioner	NOUN
ftr-394	3113	10	refused	refuse	VERB
ftr-394	3113	11	to	to	PART
ftr-394	3113	12	grant	grant	VERB
ftr-394	3113	13	her	her	PRON
ftr-394	3113	14	innocent	innocent	ADJ
ftr-394	3113	15	spouse	spouse	NOUN
ftr-394	3113	16	relief	relief	NOUN
ftr-394	3113	17	from	from	ADP
ftr-394	3113	18	an	an	DET
ftr-394	3113	19	unpaid	unpaid	ADJ
ftr-394	3113	20	tax	tax	NOUN
ftr-394	3113	21	liability	liability	NOUN
ftr-394	3113	22	.	.	PUNCT
ftr-394	3114	1	“	"	PUNCT
ftr-394	3114	2	her	her	PRON
ftr-394	3114	3	case	case	NOUN
ftr-394	3114	4	was	be	AUX
ftr-394	3114	5	2008	2008	NUM
ftr-394	3114	6	]	]	PUNCT
ftr-394	3114	7	recent	recent	ADJ
ftr-394	3114	8	developments	development	NOUN
ftr-394	3114	9	in	in	ADP
ftr-394	3114	10	federal	federal	ADJ
ftr-394	3114	11	income	income	NOUN
ftr-394	3114	12	taxation	taxation	NOUN
ftr-394	3114	13	865	865	NUM
ftr-394	3114	14	already	already	ADV
ftr-394	3114	15	on	on	ADP
ftr-394	3114	16	a	a	DET
ftr-394	3114	17	trial	trial	NOUN
ftr-394	3114	18	calendar	calendar	NOUN
ftr-394	3114	19	when	when	SCONJ
ftr-394	3114	20	commissioner	commissioner	NOUN
ftr-394	3114	21	’s	’s	PART
ftr-394	3114	22	counsel	counsel	PROPN
ftr-394	3114	23	realized	realize	VERB
ftr-394	3114	24	that	that	SCONJ
ftr-394	3114	25	the	the	DET
ftr-394	3114	26	irs	irs	PROPN
ftr-394	3114	27	had	have	AUX
ftr-394	3114	28	not	not	PART
ftr-394	3114	29	notified	notify	VERB
ftr-394	3114	30	her	her	PRON
ftr-394	3114	31	husband	husband	NOUN
ftr-394	3114	32	of	of	ADP
ftr-394	3114	33	his	his	PRON
ftr-394	3114	34	right	right	NOUN
ftr-394	3114	35	to	to	PART
ftr-394	3114	36	intervene	intervene	VERB
ftr-394	3114	37	.	.	PUNCT
ftr-394	3115	1	that	that	PRON
ftr-394	3115	2	turned	turn	VERB
ftr-394	3115	3	out	out	ADP
ftr-394	3115	4	to	to	PART
ftr-394	3115	5	be	be	AUX
ftr-394	3115	6	impossible	impossible	ADJ
ftr-394	3115	7	–	–	PUNCT
ftr-394	3115	8	he	he	PRON
ftr-394	3115	9	was	be	AUX
ftr-394	3115	10	dead	dead	ADJ
ftr-394	3115	11	.	.	PUNCT
ftr-394	3115	12	”	"	PUNCT
ftr-394	3116	1	judge	judge	PROPN
ftr-394	3116	2	holmes	holmes	PROPN
ftr-394	3116	3	held	hold	VERB
ftr-394	3116	4	that	that	SCONJ
ftr-394	3116	5	the	the	DET
ftr-394	3116	6	nonrequesting	nonrequesting	NOUN
ftr-394	3116	7	spouse	spouse	NOUN
ftr-394	3116	8	’s	’s	PART
ftr-394	3116	9	right	right	NOUN
ftr-394	3116	10	to	to	PART
ftr-394	3116	11	intervene	intervene	VERB
ftr-394	3116	12	in	in	ADP
ftr-394	3116	13	proceedings	proceeding	NOUN
ftr-394	3116	14	on	on	ADP
ftr-394	3116	15	request	request	NOUN
ftr-394	3116	16	for	for	ADP
ftr-394	3116	17	innocent	innocent	ADJ
ftr-394	3116	18	spouse	spouse	NOUN
ftr-394	3116	19	relief	relief	NOUN
ftr-394	3116	20	survives	survive	VERB
ftr-394	3116	21	death	death	NOUN
ftr-394	3116	22	;	;	PUNCT
ftr-394	3116	23	executors	executor	NOUN
ftr-394	3116	24	and	and	CCONJ
ftr-394	3116	25	administrators	administrator	NOUN
ftr-394	3116	26	should	should	AUX
ftr-394	3116	27	be	be	AUX
ftr-394	3116	28	afforded	afford	VERB
ftr-394	3116	29	an	an	DET
ftr-394	3116	30	opportunity	opportunity	NOUN
ftr-394	3116	31	to	to	PART
ftr-394	3116	32	intervene	intervene	VERB
ftr-394	3116	33	to	to	PART
ftr-394	3116	34	oppose	oppose	VERB
ftr-394	3116	35	relief	relief	NOUN
ftr-394	3116	36	.	.	PUNCT
ftr-394	3117	1	“	"	PUNCT
ftr-394	3117	2	the	the	DET
ftr-394	3117	3	survival	survival	NOUN
ftr-394	3117	4	of	of	ADP
ftr-394	3117	5	a	a	DET
ftr-394	3117	6	decedent	decedent	NOUN
ftr-394	3117	7	’s	’s	PART
ftr-394	3117	8	tax	tax	NOUN
ftr-394	3117	9	liability	liability	NOUN
ftr-394	3117	10	means	mean	VERB
ftr-394	3117	11	that	that	SCONJ
ftr-394	3117	12	as	as	ADP
ftr-394	3117	13	a	a	DET
ftr-394	3117	14	practical	practical	ADJ
ftr-394	3117	15	matter	matter	NOUN
ftr-394	3117	16	his	his	PRON
ftr-394	3117	17	heirs	heir	NOUN
ftr-394	3117	18	or	or	CCONJ
ftr-394	3117	19	beneficiaries	beneficiary	NOUN
ftr-394	3117	20	may	may	AUX
ftr-394	3117	21	be	be	AUX
ftr-394	3117	22	affected	affect	VERB
ftr-394	3117	23	by	by	ADP
ftr-394	3117	24	the	the	DET
ftr-394	3117	25	outcome	outcome	NOUN
ftr-394	3117	26	of	of	ADP
ftr-394	3117	27	an	an	DET
ftr-394	3117	28	innocent	innocent	ADJ
ftr-394	3117	29	-	-	PUNCT
ftr-394	3117	30	spouse	spouse	NOUN
ftr-394	3117	31	case	case	NOUN
ftr-394	3117	32	.	.	PUNCT
ftr-394	3118	1	the	the	DET
ftr-394	3118	2	opportunity	opportunity	NOUN
ftr-394	3118	3	to	to	PART
ftr-394	3118	4	intervene	intervene	VERB
ftr-394	3118	5	is	be	AUX
ftr-394	3118	6	an	an	DET
ftr-394	3118	7	opportunity	opportunity	NOUN
ftr-394	3118	8	to	to	PART
ftr-394	3118	9	protect	protect	VERB
ftr-394	3118	10	those	those	DET
ftr-394	3118	11	interests	interest	NOUN
ftr-394	3118	12	,	,	PUNCT
ftr-394	3118	13	because	because	SCONJ
ftr-394	3118	14	granting	grant	VERB
ftr-394	3118	15	innocent	innocent	ADJ
ftr-394	3118	16	-	-	PUNCT
ftr-394	3118	17	spouse	spouse	NOUN
ftr-394	3118	18	relief	relief	NOUN
ftr-394	3118	19	will	will	AUX
ftr-394	3118	20	make	make	VERB
ftr-394	3118	21	the	the	DET
ftr-394	3118	22	estate	estate	NOUN
ftr-394	3118	23	of	of	ADP
ftr-394	3118	24	the	the	DET
ftr-394	3118	25	nonrequesting	nonrequesting	NOUN
ftr-394	3118	26	spouse	spouse	NOUN
ftr-394	3118	27	the	the	DET
ftr-394	3118	28	only	only	ADJ
ftr-394	3118	29	source	source	NOUN
ftr-394	3118	30	of	of	ADP
ftr-394	3118	31	payment	payment	NOUN
ftr-394	3118	32	for	for	ADP
ftr-394	3118	33	any	any	DET
ftr-394	3118	34	unpaid	unpaid	ADJ
ftr-394	3118	35	tax	tax	NOUN
ftr-394	3118	36	the	the	DET
ftr-394	3118	37	deceased	deceased	ADJ
ftr-394	3118	38	has	have	AUX
ftr-394	3118	39	left	leave	VERB
ftr-394	3118	40	behind	behind	ADV
ftr-394	3118	41	.	.	PUNCT
ftr-394	3118	42	”	"	PUNCT
ftr-394	3119	1	when	when	SCONJ
ftr-394	3119	2	neither	neither	CCONJ
ftr-394	3119	3	the	the	DET
ftr-394	3119	4	irs	irs	PROPN
ftr-394	3119	5	“	"	PUNCT
ftr-394	3119	6	nor	nor	CCONJ
ftr-394	3119	7	the	the	DET
ftr-394	3119	8	requesting	request	VERB
ftr-394	3119	9	spouse	spouse	NOUN
ftr-394	3119	10	has	have	VERB
ftr-394	3119	11	any	any	DET
ftr-394	3119	12	idea	idea	NOUN
ftr-394	3119	13	whether	whether	SCONJ
ftr-394	3119	14	there	there	PRON
ftr-394	3119	15	is	be	VERB
ftr-394	3119	16	an	an	DET
ftr-394	3119	17	estate	estate	NOUN
ftr-394	3119	18	and	and	CCONJ
ftr-394	3119	19	whether	whether	SCONJ
ftr-394	3119	20	it	it	PRON
ftr-394	3119	21	has	have	VERB
ftr-394	3119	22	a	a	DET
ftr-394	3119	23	personal	personal	ADJ
ftr-394	3119	24	representative	representative	NOUN
ftr-394	3119	25	...	...	PUNCT
ftr-394	3120	1	it	it	PRON
ftr-394	3120	2	is	be	AUX
ftr-394	3120	3	appropriate	appropriate	ADJ
ftr-394	3120	4	...	...	PUNCT
ftr-394	3120	5	to	to	PART
ftr-394	3120	6	file	file	VERB
ftr-394	3120	7	an	an	DET
ftr-394	3120	8	order	order	NOUN
ftr-394	3120	9	requiring	require	VERB
ftr-394	3120	10	both	both	DET
ftr-394	3120	11	parties	party	NOUN
ftr-394	3120	12	to	to	PART
ftr-394	3120	13	furnish	furnish	VERB
ftr-394	3120	14	the	the	DET
ftr-394	3120	15	tax	tax	NOUN
ftr-394	3120	16	court	court	NOUN
ftr-394	3120	17	,	,	PUNCT
ftr-394	3120	18	insofar	insofar	ADV
ftr-394	3120	19	as	as	ADP
ftr-394	3120	20	ascertainable	ascertainable	ADJ
ftr-394	3120	21	and	and	CCONJ
ftr-394	3120	22	to	to	ADP
ftr-394	3120	23	the	the	DET
ftr-394	3120	24	best	good	ADJ
ftr-394	3120	25	of	of	ADP
ftr-394	3120	26	their	their	PRON
ftr-394	3120	27	abilities	ability	NOUN
ftr-394	3120	28	,	,	PUNCT
ftr-394	3120	29	the	the	DET
ftr-394	3120	30	names	name	NOUN
ftr-394	3120	31	and	and	CCONJ
ftr-394	3120	32	addresses	address	NOUN
ftr-394	3120	33	of	of	ADP
ftr-394	3120	34	the	the	DET
ftr-394	3120	35	heirs	heir	NOUN
ftr-394	3120	36	at	at	ADP
ftr-394	3120	37	law	law	NOUN
ftr-394	3120	38	of	of	ADP
ftr-394	3120	39	the	the	DET
ftr-394	3120	40	decedent	decedent	NOUN
ftr-394	3120	41	,	,	PUNCT
ftr-394	3120	42	under	under	ADP
ftr-394	3120	43	the	the	DET
ftr-394	3120	44	law	law	NOUN
ftr-394	3120	45	of	of	ADP
ftr-394	3120	46	the	the	DET
ftr-394	3120	47	jurisdiction	jurisdiction	NOUN
ftr-394	3120	48	wherein	wherein	SCONJ
ftr-394	3120	49	the	the	DET
ftr-394	3120	50	decedent	decedent	NOUN
ftr-394	3120	51	was	be	AUX
ftr-394	3120	52	a	a	DET
ftr-394	3120	53	resident	resident	NOUN
ftr-394	3120	54	when	when	SCONJ
ftr-394	3120	55	his	his	PRON
ftr-394	3120	56	death	death	NOUN
ftr-394	3120	57	occurred	occur	VERB
ftr-394	3120	58	and	and	CCONJ
ftr-394	3120	59	for	for	SCONJ
ftr-394	3120	60	the	the	DET
ftr-394	3120	61	court	court	NOUN
ftr-394	3120	62	to	to	PART
ftr-394	3120	63	then	then	ADV
ftr-394	3120	64	notify	notify	VERB
ftr-394	3120	65	the	the	DET
ftr-394	3120	66	heirs	heir	NOUN
ftr-394	3120	67	.	.	PUNCT
ftr-394	3120	68	”	"	PUNCT
ftr-394	3121	1	9	9	NUM
ftr-394	3121	2	.	.	PUNCT
ftr-394	3122	1	the	the	DET
ftr-394	3122	2	statute	statute	NOUN
ftr-394	3122	3	might	might	AUX
ftr-394	3122	4	not	not	PART
ftr-394	3122	5	have	have	AUX
ftr-394	3122	6	correctly	correctly	ADV
ftr-394	3122	7	articulated	articulate	VERB
ftr-394	3122	8	the	the	DET
ftr-394	3122	9	statutory	statutory	PROPN
ftr-394	3122	10	cross	cross	PROPN
ftr-394	3122	11	reference	reference	NOUN
ftr-394	3122	12	,	,	PUNCT
ftr-394	3122	13	but	but	CCONJ
ftr-394	3122	14	the	the	DET
ftr-394	3122	15	tax	tax	NOUN
ftr-394	3122	16	court	court	NOUN
ftr-394	3122	17	got	get	VERB
ftr-394	3122	18	the	the	DET
ftr-394	3122	19	drift	drift	NOUN
ftr-394	3122	20	of	of	ADP
ftr-394	3122	21	congressional	congressional	ADJ
ftr-394	3122	22	intent	intent	NOUN
ftr-394	3122	23	anyway	anyway	ADV
ftr-394	3122	24	.	.	PUNCT
ftr-394	3123	1	adkison	adkison	PROPN
ftr-394	3123	2	v.	v.	PROPN
ftr-394	3123	3	commissioner	commissioner	NOUN
ftr-394	3123	4	,	,	PUNCT
ftr-394	3123	5	129	129	NUM
ftr-394	3123	6	t.c	t.c	PROPN
ftr-394	3123	7	.	.	PROPN
ftr-394	3123	8	97	97	NUM
ftr-394	3123	9	(	(	PUNCT
ftr-394	3123	10	10/16/07	10/16/07	NUM
ftr-394	3123	11	)	)	PUNCT
ftr-394	3123	12	.	.	PUNCT
ftr-394	3124	1	the	the	DET
ftr-394	3124	2	tax	tax	NOUN
ftr-394	3124	3	court	court	NOUN
ftr-394	3124	4	does	do	AUX
ftr-394	3124	5	not	not	PART
ftr-394	3124	6	have	have	VERB
ftr-394	3124	7	jurisdiction	jurisdiction	NOUN
ftr-394	3124	8	to	to	PART
ftr-394	3124	9	review	review	VERB
ftr-394	3124	10	a	a	DET
ftr-394	3124	11	claim	claim	NOUN
ftr-394	3124	12	for	for	ADP
ftr-394	3124	13	apportioned	apportion	VERB
ftr-394	3124	14	liability	liability	NOUN
ftr-394	3124	15	relief	relief	NOUN
ftr-394	3124	16	under	under	ADP
ftr-394	3124	17	§	§	PROPN
ftr-394	3124	18	6015(c	6015(c	NOUN
ftr-394	3124	19	)	)	PUNCT
ftr-394	3124	20	when	when	SCONJ
ftr-394	3124	21	the	the	DET
ftr-394	3124	22	tax	tax	NOUN
ftr-394	3124	23	liability	liability	NOUN
ftr-394	3124	24	in	in	ADP
ftr-394	3124	25	question	question	NOUN
ftr-394	3124	26	relates	relate	VERB
ftr-394	3124	27	to	to	ADP
ftr-394	3124	28	partnership	partnership	NOUN
ftr-394	3124	29	income	income	NOUN
ftr-394	3124	30	and	and	CCONJ
ftr-394	3124	31	the	the	DET
ftr-394	3124	32	deficiency	deficiency	NOUN
ftr-394	3124	33	notice	notice	NOUN
ftr-394	3124	34	on	on	ADP
ftr-394	3124	35	which	which	PRON
ftr-394	3124	36	the	the	DET
ftr-394	3124	37	jurisdiction	jurisdiction	NOUN
ftr-394	3124	38	was	be	AUX
ftr-394	3124	39	asserted	assert	VERB
ftr-394	3124	40	to	to	PART
ftr-394	3124	41	be	be	AUX
ftr-394	3124	42	based	base	VERB
ftr-394	3124	43	is	be	AUX
ftr-394	3124	44	invalid	invalid	ADJ
ftr-394	3124	45	because	because	SCONJ
ftr-394	3124	46	the	the	DET
ftr-394	3124	47	partnership	partnership	NOUN
ftr-394	3124	48	items	item	NOUN
ftr-394	3124	49	are	be	AUX
ftr-394	3124	50	subject	subject	ADJ
ftr-394	3124	51	to	to	ADP
ftr-394	3124	52	determination	determination	NOUN
ftr-394	3124	53	in	in	ADP
ftr-394	3124	54	a	a	DET
ftr-394	3124	55	tefra	tefra	PROPN
ftr-394	3124	56	partnership	partnership	NOUN
ftr-394	3124	57	level	level	NOUN
ftr-394	3124	58	proceeding	proceeding	NOUN
ftr-394	3124	59	that	that	PRON
ftr-394	3124	60	has	have	AUX
ftr-394	3124	61	not	not	PART
ftr-394	3124	62	yet	yet	ADV
ftr-394	3124	63	been	be	AUX
ftr-394	3124	64	resolved	resolve	VERB
ftr-394	3124	65	.	.	PUNCT
ftr-394	3125	1	section	section	NOUN
ftr-394	3125	2	6230(a)(3)(a	6230(a)(3)(a	NUM
ftr-394	3125	3	)	)	PUNCT
ftr-394	3125	4	,	,	PUNCT
ftr-394	3125	5	which	which	PRON
ftr-394	3125	6	still	still	ADV
ftr-394	3125	7	refers	refer	VERB
ftr-394	3125	8	to	to	ADP
ftr-394	3125	9	former	former	ADJ
ftr-394	3125	10	§	§	PROPN
ftr-394	3125	11	6013(e	6013(e	NOUN
ftr-394	3125	12	)	)	PUNCT
ftr-394	3126	1	,	,	PUNCT
ftr-394	3126	2	the	the	DET
ftr-394	3126	3	statutory	statutory	ADJ
ftr-394	3126	4	predecessor	predecessor	NOUN
ftr-394	3126	5	of	of	ADP
ftr-394	3126	6	§	§	PROPN
ftr-394	3126	7	6015	6015	NUM
ftr-394	3126	8	,	,	PUNCT
ftr-394	3126	9	evidences	evidence	VERB
ftr-394	3126	10	congressional	congressional	ADJ
ftr-394	3126	11	intent	intent	NOUN
ftr-394	3126	12	that	that	SCONJ
ftr-394	3126	13	the	the	DET
ftr-394	3126	14	spouse	spouse	NOUN
ftr-394	3126	15	of	of	ADP
ftr-394	3126	16	a	a	DET
ftr-394	3126	17	partner	partner	NOUN
ftr-394	3126	18	can	can	AUX
ftr-394	3126	19	initiate	initiate	VERB
ftr-394	3126	20	a	a	DET
ftr-394	3126	21	claim	claim	NOUN
ftr-394	3126	22	for	for	ADP
ftr-394	3126	23	innocent	innocent	ADJ
ftr-394	3126	24	spouse	spouse	NOUN
ftr-394	3126	25	relief	relief	NOUN
ftr-394	3126	26	with	with	ADP
ftr-394	3126	27	respect	respect	NOUN
ftr-394	3126	28	to	to	ADP
ftr-394	3126	29	a	a	DET
ftr-394	3126	30	deficiency	deficiency	NOUN
ftr-394	3126	31	attributable	attributable	ADJ
ftr-394	3126	32	to	to	ADP
ftr-394	3126	33	an	an	DET
ftr-394	3126	34	adjustment	adjustment	NOUN
ftr-394	3126	35	of	of	ADP
ftr-394	3126	36	a	a	DET
ftr-394	3126	37	partnership	partnership	NOUN
ftr-394	3126	38	item	item	NOUN
ftr-394	3126	39	only	only	ADV
ftr-394	3126	40	after	after	SCONJ
ftr-394	3126	41	the	the	DET
ftr-394	3126	42	irs	irs	PROPN
ftr-394	3126	43	issues	issue	VERB
ftr-394	3126	44	a	a	DET
ftr-394	3126	45	notice	notice	NOUN
ftr-394	3126	46	of	of	ADP
ftr-394	3126	47	computational	computational	ADJ
ftr-394	3126	48	adjustment	adjustment	NOUN
ftr-394	3126	49	following	follow	VERB
ftr-394	3126	50	the	the	DET
ftr-394	3126	51	completion	completion	NOUN
ftr-394	3126	52	of	of	ADP
ftr-394	3126	53	the	the	DET
ftr-394	3126	54	partnership	partnership	NOUN
ftr-394	3126	55	-	-	PUNCT
ftr-394	3126	56	level	level	NOUN
ftr-394	3126	57	proceeding	proceeding	NOUN
ftr-394	3126	58	.	.	PUNCT
ftr-394	3127	1	judge	judge	PROPN
ftr-394	3127	2	cohen	cohen	PROPN
ftr-394	3127	3	concluded	conclude	VERB
ftr-394	3127	4	that	that	SCONJ
ftr-394	3127	5	congress	congress	PROPN
ftr-394	3127	6	simply	simply	ADV
ftr-394	3127	7	overlooked	overlook	VERB
ftr-394	3127	8	the	the	DET
ftr-394	3127	9	need	need	NOUN
ftr-394	3127	10	to	to	PART
ftr-394	3127	11	correct	correct	VERB
ftr-394	3127	12	the	the	DET
ftr-394	3127	13	cross	cross	NOUN
ftr-394	3127	14	references	reference	NOUN
ftr-394	3127	15	in	in	ADP
ftr-394	3127	16	§	§	PROPN
ftr-394	3127	17	6230	6230	NUM
ftr-394	3127	18	when	when	SCONJ
ftr-394	3127	19	it	it	PRON
ftr-394	3127	20	replaced	replace	VERB
ftr-394	3127	21	§	§	PROPN
ftr-394	3127	22	6013(e	6013(e	NOUN
ftr-394	3127	23	)	)	PUNCT
ftr-394	3127	24	with	with	ADP
ftr-394	3127	25	§	§	PROPN
ftr-394	3127	26	6015	6015	NUM
ftr-394	3127	27	.	.	PUNCT
ftr-394	3128	1	h.	h.	PROPN
ftr-394	3128	2	miscellaneous	miscellaneous	ADJ
ftr-394	3128	3	1	1	NUM
ftr-394	3128	4	.	.	PUNCT
ftr-394	3128	5	tax	tax	NOUN
ftr-394	3128	6	court	court	NOUN
ftr-394	3128	7	grants	grant	VERB
ftr-394	3128	8	taxpayer	taxpayer	PROPN
ftr-394	3128	9	’s	’s	PART
ftr-394	3128	10	motion	motion	NOUN
ftr-394	3128	11	for	for	ADP
ftr-394	3128	12	leave	leave	NOUN
ftr-394	3128	13	to	to	PART
ftr-394	3128	14	file	file	VERB
ftr-394	3128	15	a	a	DET
ftr-394	3128	16	motion	motion	NOUN
ftr-394	3128	17	to	to	PART
ftr-394	3128	18	vacate	vacate	VERB
ftr-394	3128	19	an	an	DET
ftr-394	3128	20	order	order	NOUN
ftr-394	3128	21	dismissing	dismiss	VERB
ftr-394	3128	22	his	his	PRON
ftr-394	3128	23	case	case	NOUN
ftr-394	3128	24	for	for	ADP
ftr-394	3128	25	lack	lack	NOUN
ftr-394	3128	26	of	of	ADP
ftr-394	3128	27	jurisdiction	jurisdiction	NOUN
ftr-394	3128	28	,	,	PUNCT
ftr-394	3128	29	and	and	CCONJ
ftr-394	3128	30	holds	hold	VERB
ftr-394	3128	31	that	that	SCONJ
ftr-394	3128	32	the	the	DET
ftr-394	3128	33	motion	motion	NOUN
ftr-394	3128	34	should	should	AUX
ftr-394	3128	35	be	be	AUX
ftr-394	3128	36	deemed	deem	VERB
ftr-394	3128	37	filed	file	VERB
ftr-394	3128	38	on	on	ADP
ftr-394	3128	39	the	the	DET
ftr-394	3128	40	date	date	NOUN
ftr-394	3128	41	it	it	PRON
ftr-394	3128	42	was	be	AUX
ftr-394	3128	43	mailed	mail	VERB
ftr-394	3128	44	,	,	PUNCT
ftr-394	3128	45	rather	rather	ADV
ftr-394	3128	46	than	than	ADP
ftr-394	3128	47	on	on	ADP
ftr-394	3128	48	the	the	DET
ftr-394	3128	49	date	date	NOUN
ftr-394	3128	50	it	it	PRON
ftr-394	3128	51	was	be	AUX
ftr-394	3128	52	received	receive	VERB
ftr-394	3128	53	.	.	PUNCT
ftr-394	3129	1	stewart	stewart	PROPN
ftr-394	3129	2	v.	v.	PROPN
ftr-394	3129	3	commissioner	commissioner	PROPN
ftr-394	3129	4	,	,	PUNCT
ftr-394	3129	5	127	127	NUM
ftr-394	3129	6	t.c	t.c	PROPN
ftr-394	3129	7	.	.	PROPN
ftr-394	3129	8	109	109	NUM
ftr-394	3129	9	(	(	PUNCT
ftr-394	3129	10	10/3/06	10/3/06	NUM
ftr-394	3129	11	)	)	PUNCT
ftr-394	3130	1	(	(	PUNCT
ftr-394	3130	2	reviewed	review	VERB
ftr-394	3130	3	,	,	PUNCT
ftr-394	3130	4	18	18	NUM
ftr-394	3130	5	-	-	SYM
ftr-394	3130	6	0	0	NUM
ftr-394	3130	7	)	)	PUNCT
ftr-394	3130	8	.	.	PUNCT
ftr-394	3131	1	the	the	DET
ftr-394	3131	2	tax	tax	NOUN
ftr-394	3131	3	court	court	NOUN
ftr-394	3131	4	866	866	PROPN
ftr-394	3131	5	florida	florida	PROPN
ftr-394	3131	6	tax	tax	PROPN
ftr-394	3131	7	review	review	NOUN
ftr-394	3131	8	[	[	X
ftr-394	3131	9	vol	vol	NOUN
ftr-394	3131	10	.	.	PUNCT
ftr-394	3132	1	8	8	NUM
ftr-394	3132	2	:	:	SYM
ftr-394	3132	3	si	si	PROPN
ftr-394	3132	4	(	(	PUNCT
ftr-394	3132	5	judge	judge	PROPN
ftr-394	3132	6	ruwe	ruwe	PROPN
ftr-394	3132	7	)	)	PUNCT
ftr-394	3132	8	determined	determine	VERB
ftr-394	3132	9	that	that	SCONJ
ftr-394	3132	10	the	the	DET
ftr-394	3132	11	timely	timely	ADV
ftr-394	3132	12	-	-	PUNCT
ftr-394	3132	13	mailing	mailing	NOUN
ftr-394	3132	14	/	/	SYM
ftr-394	3132	15	timely	timely	ADV
ftr-394	3132	16	-	-	PUNCT
ftr-394	3132	17	filing	filing	NOUN
ftr-394	3132	18	provisions	provision	NOUN
ftr-394	3132	19	of	of	ADP
ftr-394	3132	20	§	§	PROPN
ftr-394	3132	21	7502	7502	NUM
ftr-394	3132	22	would	would	AUX
ftr-394	3132	23	apply	apply	VERB
ftr-394	3132	24	to	to	ADP
ftr-394	3132	25	a	a	DET
ftr-394	3132	26	motion	motion	NOUN
ftr-394	3132	27	for	for	ADP
ftr-394	3132	28	leave	leave	NOUN
ftr-394	3132	29	to	to	PART
ftr-394	3132	30	file	file	VERB
ftr-394	3132	31	a	a	DET
ftr-394	3132	32	motion	motion	NOUN
ftr-394	3132	33	to	to	PART
ftr-394	3132	34	vacate	vacate	VERB
ftr-394	3132	35	an	an	DET
ftr-394	3132	36	order	order	NOUN
ftr-394	3132	37	of	of	ADP
ftr-394	3132	38	dismissal	dismissal	NOUN
ftr-394	3132	39	for	for	ADP
ftr-394	3132	40	lack	lack	NOUN
ftr-394	3132	41	of	of	ADP
ftr-394	3132	42	jurisdiction	jurisdiction	NOUN
ftr-394	3132	43	,	,	PUNCT
ftr-394	3132	44	so	so	CCONJ
ftr-394	3132	45	the	the	DET
ftr-394	3132	46	tax	tax	NOUN
ftr-394	3132	47	court	court	NOUN
ftr-394	3132	48	’s	’s	PART
ftr-394	3132	49	earlier	early	ADJ
ftr-394	3132	50	decision	decision	NOUN
ftr-394	3132	51	would	would	AUX
ftr-394	3132	52	not	not	PART
ftr-394	3132	53	become	become	VERB
ftr-394	3132	54	final	final	ADJ
ftr-394	3132	55	after	after	SCONJ
ftr-394	3132	56	the	the	DET
ftr-394	3132	57	90	90	NUM
ftr-394	3132	58	-	-	PUNCT
ftr-394	3132	59	day	day	NOUN
ftr-394	3132	60	period	period	NOUN
ftr-394	3132	61	for	for	ADP
ftr-394	3132	62	appeal	appeal	NOUN
ftr-394	3132	63	had	have	AUX
ftr-394	3132	64	elapsed	elapse	VERB
ftr-394	3132	65	under	under	ADP
ftr-394	3132	66	§	§	PROPN
ftr-394	3132	67	7481(a	7481(a	NUM
ftr-394	3132	68	)	)	PUNCT
ftr-394	3132	69	.	.	PUNCT
ftr-394	3133	1	the	the	DET
ftr-394	3133	2	tax	tax	NOUN
ftr-394	3133	3	court	court	NOUN
ftr-394	3133	4	will	will	AUX
ftr-394	3133	5	no	no	ADV
ftr-394	3133	6	longer	long	ADV
ftr-394	3133	7	follow	follow	VERB
ftr-394	3133	8	its	its	PRON
ftr-394	3133	9	decision	decision	NOUN
ftr-394	3133	10	in	in	ADP
ftr-394	3133	11	manchester	manchester	PROPN
ftr-394	3133	12	group	group	PROPN
ftr-394	3133	13	v.	v.	PROPN
ftr-394	3133	14	commissioner	commissioner	PROPN
ftr-394	3133	15	,	,	PUNCT
ftr-394	3133	16	t.c	t.c	PROPN
ftr-394	3133	17	.	.	PROPN
ftr-394	3133	18	memo	memo	NOUN
ftr-394	3133	19	.	.	PUNCT
ftr-394	3134	1	1994	1994	NUM
ftr-394	3134	2	-	-	SYM
ftr-394	3134	3	604	604	NUM
ftr-394	3134	4	,	,	PUNCT
ftr-394	3134	5	rev’d	rev’d	NOUN
ftr-394	3134	6	,	,	PUNCT
ftr-394	3134	7	113	113	NUM
ftr-394	3134	8	f.3d	f.3d	NUM
ftr-394	3134	9	1087	1087	NUM
ftr-394	3134	10	(	(	PUNCT
ftr-394	3134	11	9th	9th	ADJ
ftr-394	3134	12	cir	cir	NOUN
ftr-394	3134	13	.	.	PUNCT
ftr-394	3134	14	1997	1997	NUM
ftr-394	3134	15	)	)	PUNCT
ftr-394	3134	16	.	.	PUNCT
ftr-394	3135	1	2	2	X
ftr-394	3135	2	.	.	X
ftr-394	3135	3	i	i	PRON
ftr-394	3135	4	’m	’m	VERB
ftr-394	3135	5	from	from	ADP
ftr-394	3135	6	the	the	DET
ftr-394	3135	7	irs	irs	PROPN
ftr-394	3135	8	and	and	CCONJ
ftr-394	3135	9	i	i	PRON
ftr-394	3135	10	’m	’m	VERB
ftr-394	3135	11	here	here	ADV
ftr-394	3135	12	to	to	PART
ftr-394	3135	13	help	help	VERB
ftr-394	3135	14	you	you	PRON
ftr-394	3135	15	comply	comply	VERB
ftr-394	3135	16	with	with	ADP
ftr-394	3135	17	fin	fin	NOUN
ftr-394	3135	18	48	48	NUM
ftr-394	3135	19	.	.	PUNCT
ftr-394	3136	1	the	the	DET
ftr-394	3136	2	irs	irs	PROPN
ftr-394	3136	3	announced	announce	VERB
ftr-394	3136	4	on	on	ADP
ftr-394	3136	5	10/17/06	10/17/06	PROPN
ftr-394	3136	6	an	an	DET
ftr-394	3136	7	lmsb	lmsb	PROPN
ftr-394	3136	8	initiative	initiative	NOUN
ftr-394	3136	9	to	to	PART
ftr-394	3136	10	help	help	VERB
ftr-394	3136	11	taxpayers	taxpayer	NOUN
ftr-394	3136	12	resolve	resolve	VERB
ftr-394	3136	13	on	on	ADP
ftr-394	3136	14	an	an	DET
ftr-394	3136	15	expedited	expedited	ADJ
ftr-394	3136	16	basis	basis	NOUN
ftr-394	3136	17	their	their	PRON
ftr-394	3136	18	issues	issue	NOUN
ftr-394	3136	19	with	with	ADP
ftr-394	3136	20	financial	financial	ADJ
ftr-394	3136	21	accounting	accounting	NOUN
ftr-394	3136	22	standards	standards	PROPN
ftr-394	3136	23	board	board	NOUN
ftr-394	3136	24	interpretation	interpretation	NOUN
ftr-394	3136	25	no	no	INTJ
ftr-394	3136	26	.	.	PROPN
ftr-394	3136	27	48	48	NUM
ftr-394	3136	28	(	(	PUNCT
ftr-394	3136	29	fin	fin	NOUN
ftr-394	3136	30	48	48	NUM
ftr-394	3136	31	)	)	PUNCT
ftr-394	3136	32	,	,	PUNCT
ftr-394	3136	33	“	"	PUNCT
ftr-394	3136	34	accounting	account	VERB
ftr-394	3136	35	for	for	ADP
ftr-394	3136	36	uncertainty	uncertainty	NOUN
ftr-394	3136	37	in	in	ADP
ftr-394	3136	38	income	income	NOUN
ftr-394	3136	39	taxes	taxis	NOUN
ftr-394	3136	40	–	–	PUNCT
ftr-394	3136	41	an	an	DET
ftr-394	3136	42	interpretation	interpretation	NOUN
ftr-394	3136	43	of	of	ADP
ftr-394	3136	44	fasb	fasb	PROPN
ftr-394	3136	45	statement	statement	NOUN
ftr-394	3136	46	109	109	NUM
ftr-394	3136	47	.	.	PUNCT
ftr-394	3136	48	”	"	PUNCT
ftr-394	3137	1	2006	2006	NUM
ftr-394	3137	2	tnt	tnt	PROPN
ftr-394	3137	3	201	201	NUM
ftr-394	3137	4	-	-	SYM
ftr-394	3137	5	17	17	NUM
ftr-394	3137	6	.	.	PUNCT
ftr-394	3137	7	requests	request	NOUN
ftr-394	3137	8	for	for	ADP
ftr-394	3137	9	fin	fin	NOUN
ftr-394	3137	10	48	48	NUM
ftr-394	3137	11	resolution	resolution	NOUN
ftr-394	3137	12	must	must	AUX
ftr-394	3137	13	be	be	AUX
ftr-394	3137	14	submitted	submit	VERB
ftr-394	3137	15	at	at	ADP
ftr-394	3137	16	least	least	ADV
ftr-394	3137	17	45	45	NUM
ftr-394	3137	18	days	day	NOUN
ftr-394	3137	19	before	before	ADP
ftr-394	3137	20	the	the	DET
ftr-394	3137	21	end	end	NOUN
ftr-394	3137	22	of	of	ADP
ftr-394	3137	23	taxpayer	taxpayer	NOUN
ftr-394	3137	24	’s	’s	PART
ftr-394	3137	25	fiscal	fiscal	ADJ
ftr-394	3137	26	year	year	NOUN
ftr-394	3137	27	;	;	PUNCT
ftr-394	3137	28	the	the	DET
ftr-394	3137	29	expedited	expedite	VERB
ftr-394	3137	30	procedure	procedure	NOUN
ftr-394	3137	31	is	be	AUX
ftr-394	3137	32	not	not	PART
ftr-394	3137	33	recommended	recommend	VERB
ftr-394	3137	34	for	for	ADP
ftr-394	3137	35	fiscal	fiscal	ADJ
ftr-394	3137	36	years	year	NOUN
ftr-394	3137	37	ending	end	VERB
ftr-394	3137	38	after	after	ADP
ftr-394	3137	39	3/31/07	3/31/07	NUM
ftr-394	3137	40	.	.	PUNCT
ftr-394	3138	1	3	3	X
ftr-394	3138	2	.	.	PUNCT
ftr-394	3138	3	t.d	t.d	PROPN
ftr-394	3138	4	.	.	PROPN
ftr-394	3138	5	9300	9300	NUM
ftr-394	3138	6	,	,	PUNCT
ftr-394	3138	7	guidance	guidance	NOUN
ftr-394	3138	8	necessary	necessary	ADJ
ftr-394	3138	9	to	to	PART
ftr-394	3138	10	facilitate	facilitate	VERB
ftr-394	3138	11	business	business	NOUN
ftr-394	3138	12	electronic	electronic	ADJ
ftr-394	3138	13	filing	filing	NOUN
ftr-394	3138	14	,	,	PUNCT
ftr-394	3138	15	71	71	NUM
ftr-394	3138	16	f.r	f.r	NOUN
ftr-394	3138	17	.	.	PROPN
ftr-394	3138	18	71040	71040	NUM
ftr-394	3138	19	(	(	PUNCT
ftr-394	3138	20	12/8/06	12/8/06	NUM
ftr-394	3138	21	)	)	PUNCT
ftr-394	3138	22	.	.	PUNCT
ftr-394	3139	1	the	the	DET
ftr-394	3139	2	treasury	treasury	NOUN
ftr-394	3139	3	has	have	AUX
ftr-394	3139	4	promulgated	promulgate	VERB
ftr-394	3139	5	final	final	ADJ
ftr-394	3139	6	regulations	regulation	NOUN
ftr-394	3139	7	on	on	ADP
ftr-394	3139	8	eliminating	eliminate	VERB
ftr-394	3139	9	regulatory	regulatory	ADJ
ftr-394	3139	10	impediments	impediment	NOUN
ftr-394	3139	11	to	to	ADP
ftr-394	3139	12	businesses	business	NOUN
ftr-394	3139	13	filing	file	VERB
ftr-394	3139	14	electronic	electronic	ADJ
ftr-394	3139	15	returns	return	NOUN
ftr-394	3139	16	.	.	PUNCT
ftr-394	3140	1	4	4	X
ftr-394	3140	2	.	.	X
ftr-394	3140	3	individuals	individual	NOUN
ftr-394	3140	4	who	who	PRON
ftr-394	3140	5	follow	follow	VERB
ftr-394	3140	6	lauren	lauren	PROPN
ftr-394	3140	7	bacall	bacall	PROPN
ftr-394	3140	8	’s	’s	PART
ftr-394	3140	9	instructions	instruction	NOUN
ftr-394	3140	10	will	will	AUX
ftr-394	3140	11	be	be	AUX
ftr-394	3140	12	entitled	entitle	VERB
ftr-394	3140	13	to	to	ADP
ftr-394	3140	14	between	between	ADP
ftr-394	3140	15	15	15	NUM
ftr-394	3140	16	and	and	CCONJ
ftr-394	3140	17	30	30	NUM
ftr-394	3140	18	percent	percent	NOUN
ftr-394	3140	19	of	of	ADP
ftr-394	3140	20	the	the	DET
ftr-394	3140	21	collected	collect	VERB
ftr-394	3140	22	proceeds	proceed	NOUN
ftr-394	3140	23	resulting	result	VERB
ftr-394	3140	24	from	from	ADP
ftr-394	3140	25	their	their	PRON
ftr-394	3140	26	information	information	NOUN
ftr-394	3140	27	.	.	PUNCT
ftr-394	3141	1	the	the	DET
ftr-394	3141	2	tax	tax	NOUN
ftr-394	3141	3	relief	relief	NOUN
ftr-394	3141	4	and	and	CCONJ
ftr-394	3141	5	health	health	NOUN
ftr-394	3141	6	care	care	NOUN
ftr-394	3141	7	act	act	NOUN
ftr-394	3141	8	of	of	ADP
ftr-394	3141	9	2006	2006	NUM
ftr-394	3141	10	§	§	NOUN
ftr-394	3141	11	406	406	NUM
ftr-394	3141	12	amends	amend	NOUN
ftr-394	3141	13	code	code	PROPN
ftr-394	3141	14	§	§	PROPN
ftr-394	3141	15	7623	7623	NUM
ftr-394	3141	16	to	to	PART
ftr-394	3141	17	reform	reform	VERB
ftr-394	3141	18	the	the	DET
ftr-394	3141	19	reward	reward	NOUN
ftr-394	3141	20	program	program	NOUN
ftr-394	3141	21	for	for	ADP
ftr-394	3141	22	individuals	individual	NOUN
ftr-394	3141	23	who	who	PRON
ftr-394	3141	24	provide	provide	VERB
ftr-394	3141	25	information	information	NOUN
ftr-394	3141	26	regarding	regard	VERB
ftr-394	3141	27	violations	violation	NOUN
ftr-394	3141	28	involving	involve	VERB
ftr-394	3141	29	an	an	DET
ftr-394	3141	30	individual	individual	NOUN
ftr-394	3141	31	whose	whose	DET
ftr-394	3141	32	gross	gross	ADJ
ftr-394	3141	33	income	income	NOUN
ftr-394	3141	34	exceeds	exceed	VERB
ftr-394	3141	35	$	$	SYM
ftr-394	3141	36	200,000	200,000	NUM
ftr-394	3141	37	for	for	ADP
ftr-394	3141	38	the	the	DET
ftr-394	3141	39	relevant	relevant	ADJ
ftr-394	3141	40	year	year	NOUN
ftr-394	3141	41	if	if	SCONJ
ftr-394	3141	42	the	the	DET
ftr-394	3141	43	tax	tax	NOUN
ftr-394	3141	44	,	,	PUNCT
ftr-394	3141	45	penalties	penalty	NOUN
ftr-394	3141	46	,	,	PUNCT
ftr-394	3141	47	interest	interest	NOUN
ftr-394	3141	48	,	,	PUNCT
ftr-394	3141	49	and	and	CCONJ
ftr-394	3141	50	additional	additional	ADJ
ftr-394	3141	51	amounts	amount	NOUN
ftr-394	3141	52	in	in	ADP
ftr-394	3141	53	dispute	dispute	NOUN
ftr-394	3141	54	exceed	exceed	VERB
ftr-394	3141	55	$	$	SYM
ftr-394	3141	56	2	2	NUM
ftr-394	3141	57	million	million	NUM
ftr-394	3141	58	.	.	PUNCT
ftr-394	3142	1	generally	generally	ADV
ftr-394	3142	2	,	,	PUNCT
ftr-394	3142	3	the	the	DET
ftr-394	3142	4	provision	provision	NOUN
ftr-394	3142	5	establishes	establish	VERB
ftr-394	3142	6	a	a	DET
ftr-394	3142	7	whistleblower	whistleblower	NOUN
ftr-394	3142	8	reward	reward	NOUN
ftr-394	3142	9	floor	floor	NOUN
ftr-394	3142	10	of	of	ADP
ftr-394	3142	11	15	15	NUM
ftr-394	3142	12	percent	percent	NOUN
ftr-394	3142	13	and	and	CCONJ
ftr-394	3142	14	a	a	DET
ftr-394	3142	15	cap	cap	NOUN
ftr-394	3142	16	of	of	ADP
ftr-394	3142	17	30	30	NUM
ftr-394	3142	18	percent	percent	NOUN
ftr-394	3142	19	of	of	ADP
ftr-394	3142	20	the	the	DET
ftr-394	3142	21	collected	collect	VERB
ftr-394	3142	22	proceeds	proceed	NOUN
ftr-394	3142	23	(	(	PUNCT
ftr-394	3142	24	including	include	VERB
ftr-394	3142	25	penalties	penalty	NOUN
ftr-394	3142	26	,	,	PUNCT
ftr-394	3142	27	interest	interest	NOUN
ftr-394	3142	28	,	,	PUNCT
ftr-394	3142	29	additions	addition	NOUN
ftr-394	3142	30	to	to	ADP
ftr-394	3142	31	tax	tax	NOUN
ftr-394	3142	32	,	,	PUNCT
ftr-394	3142	33	and	and	CCONJ
ftr-394	3142	34	additional	additional	ADJ
ftr-394	3142	35	amounts	amount	NOUN
ftr-394	3142	36	)	)	PUNCT
ftr-394	3142	37	if	if	SCONJ
ftr-394	3142	38	the	the	DET
ftr-394	3142	39	irs	irs	PROPN
ftr-394	3142	40	moves	move	VERB
ftr-394	3142	41	forward	forward	ADV
ftr-394	3142	42	with	with	ADP
ftr-394	3142	43	an	an	DET
ftr-394	3142	44	administrative	administrative	ADJ
ftr-394	3142	45	or	or	CCONJ
ftr-394	3142	46	judicial	judicial	ADJ
ftr-394	3142	47	action	action	NOUN
ftr-394	3142	48	based	base	VERB
ftr-394	3142	49	on	on	ADP
ftr-394	3142	50	information	information	NOUN
ftr-394	3142	51	brought	bring	VERB
ftr-394	3142	52	to	to	ADP
ftr-394	3142	53	the	the	DET
ftr-394	3142	54	irs	irs	PROPN
ftr-394	3142	55	’s	’s	PART
ftr-394	3142	56	attention	attention	NOUN
ftr-394	3142	57	by	by	ADP
ftr-394	3142	58	an	an	DET
ftr-394	3142	59	individual	individual	NOUN
ftr-394	3142	60	.	.	PUNCT
ftr-394	3143	1	under	under	ADP
ftr-394	3143	2	certain	certain	ADJ
ftr-394	3143	3	specified	specified	ADJ
ftr-394	3143	4	circumstances	circumstance	NOUN
ftr-394	3143	5	,	,	PUNCT
ftr-394	3143	6	the	the	DET
ftr-394	3143	7	provision	provision	NOUN
ftr-394	3143	8	permits	permit	VERB
ftr-394	3143	9	awards	award	NOUN
ftr-394	3143	10	of	of	ADP
ftr-394	3143	11	lesser	less	ADJ
ftr-394	3143	12	amounts	amount	NOUN
ftr-394	3143	13	.	.	PUNCT
ftr-394	3144	1	the	the	DET
ftr-394	3144	2	provision	provision	NOUN
ftr-394	3144	3	allows	allow	VERB
ftr-394	3144	4	an	an	DET
ftr-394	3144	5	above	above	ADP
ftr-394	3144	6	-	-	PUNCT
ftr-394	3144	7	the	the	DET
ftr-394	3144	8	-	-	PUNCT
ftr-394	3144	9	line	line	NOUN
ftr-394	3144	10	deduction	deduction	NOUN
ftr-394	3144	11	for	for	ADP
ftr-394	3144	12	attorneys	attorney	NOUN
ftr-394	3144	13	’	'	PUNCT
ftr-394	3144	14	fees	fee	NOUN
ftr-394	3144	15	and	and	CCONJ
ftr-394	3144	16	costs	cost	NOUN
ftr-394	3144	17	paid	pay	VERB
ftr-394	3144	18	by	by	ADP
ftr-394	3144	19	,	,	PUNCT
ftr-394	3144	20	or	or	CCONJ
ftr-394	3144	21	on	on	ADP
ftr-394	3144	22	behalf	behalf	NOUN
ftr-394	3144	23	of	of	ADP
ftr-394	3144	24	,	,	PUNCT
ftr-394	3144	25	the	the	DET
ftr-394	3144	26	individual	individual	NOUN
ftr-394	3144	27	in	in	ADP
ftr-394	3144	28	connection	connection	NOUN
ftr-394	3144	29	with	with	ADP
ftr-394	3144	30	any	any	DET
ftr-394	3144	31	award	award	NOUN
ftr-394	3144	32	for	for	ADP
ftr-394	3144	33	providing	provide	VERB
ftr-394	3144	34	information	information	NOUN
ftr-394	3144	35	regarding	regard	VERB
ftr-394	3144	36	violations	violation	NOUN
ftr-394	3144	37	of	of	ADP
ftr-394	3144	38	the	the	DET
ftr-394	3144	39	tax	tax	NOUN
ftr-394	3144	40	laws	law	NOUN
ftr-394	3144	41	.	.	PUNCT
ftr-394	3145	1	a.	a.	NOUN
ftr-394	3145	2	notice	notice	PROPN
ftr-394	3145	3	2008	2008	NUM
ftr-394	3145	4	-	-	SYM
ftr-394	3145	5	4	4	NUM
ftr-394	3145	6	,	,	PUNCT
ftr-394	3145	7	2008	2008	NUM
ftr-394	3145	8	-	-	SYM
ftr-394	3145	9	2	2	NUM
ftr-394	3145	10	i.r.b	i.r.b	NOUN
ftr-394	3145	11	.	.	PUNCT
ftr-394	3146	1	253	253	NUM
ftr-394	3146	2	(	(	PUNCT
ftr-394	3146	3	1/14/08	1/14/08	NUM
ftr-394	3146	4	)	)	PUNCT
ftr-394	3146	5	.	.	PUNCT
ftr-394	3147	1	this	this	DET
ftr-394	3147	2	notice	notice	NOUN
ftr-394	3147	3	provides	provide	VERB
ftr-394	3147	4	guidance	guidance	NOUN
ftr-394	3147	5	on	on	ADP
ftr-394	3147	6	how	how	SCONJ
ftr-394	3147	7	to	to	PART
ftr-394	3147	8	file	file	VERB
ftr-394	3147	9	whistleblower	whistleblower	NOUN
ftr-394	3147	10	claims	claim	NOUN
ftr-394	3147	11	on	on	ADP
ftr-394	3147	12	irs	irs	PROPN
ftr-394	3147	13	form	form	NOUN
ftr-394	3147	14	211	211	NUM
ftr-394	3147	15	.	.	PUNCT
ftr-394	3148	1	one	one	NUM
ftr-394	3148	2	example	example	NOUN
ftr-394	3148	3	of	of	ADP
ftr-394	3148	4	the	the	DET
ftr-394	3148	5	grounds	ground	NOUN
ftr-394	3148	6	for	for	ADP
ftr-394	3148	7	not	not	PART
ftr-394	3148	8	processing	process	VERB
ftr-394	3148	9	claims	claim	NOUN
ftr-394	3148	10	is	be	AUX
ftr-394	3148	11	“	"	PUNCT
ftr-394	3148	12	(	(	PUNCT
ftr-394	3148	13	2	2	X
ftr-394	3148	14	)	)	PUNCT
ftr-394	3148	15	claims	claim	NOUN
ftr-394	3148	16	submitted	submit	VERB
ftr-394	3148	17	by	by	ADP
ftr-394	3148	18	an	an	DET
ftr-394	3148	19	individual	individual	NOUN
ftr-394	3148	20	who	who	PRON
ftr-394	3148	21	is	be	AUX
ftr-394	3148	22	required	require	VERB
ftr-394	3148	23	by	by	ADP
ftr-394	3148	24	federal	federal	ADJ
ftr-394	3148	25	law	law	NOUN
ftr-394	3148	26	or	or	CCONJ
ftr-394	3148	27	2008	2008	NUM
ftr-394	3148	28	]	]	PUNCT
ftr-394	3148	29	recent	recent	ADJ
ftr-394	3148	30	developments	development	NOUN
ftr-394	3148	31	in	in	ADP
ftr-394	3148	32	federal	federal	ADJ
ftr-394	3148	33	income	income	NOUN
ftr-394	3148	34	taxation	taxation	NOUN
ftr-394	3148	35	867	867	NUM
ftr-394	3148	36	regulation	regulation	NOUN
ftr-394	3148	37	to	to	PART
ftr-394	3148	38	disclose	disclose	VERB
ftr-394	3148	39	the	the	DET
ftr-394	3148	40	information	information	NOUN
ftr-394	3148	41	,	,	PUNCT
ftr-394	3148	42	or	or	CCONJ
ftr-394	3148	43	by	by	ADP
ftr-394	3148	44	an	an	DET
ftr-394	3148	45	individual	individual	NOUN
ftr-394	3148	46	who	who	PRON
ftr-394	3148	47	is	be	AUX
ftr-394	3148	48	precluded	preclude	VERB
ftr-394	3148	49	by	by	ADP
ftr-394	3148	50	federal	federal	ADJ
ftr-394	3148	51	law	law	NOUN
ftr-394	3148	52	or	or	CCONJ
ftr-394	3148	53	regulation	regulation	NOUN
ftr-394	3148	54	from	from	ADP
ftr-394	3148	55	making	make	VERB
ftr-394	3148	56	the	the	DET
ftr-394	3148	57	disclosure	disclosure	NOUN
ftr-394	3148	58	.	.	PUNCT
ftr-394	3148	59	”	"	PUNCT
ftr-394	3149	1	5	5	NUM
ftr-394	3149	2	.	.	X
ftr-394	3149	3	burton	burton	PROPN
ftr-394	3149	4	kanter	kanter	PROPN
ftr-394	3149	5	got	get	VERB
ftr-394	3149	6	in	in	ADP
ftr-394	3149	7	trouble	trouble	NOUN
ftr-394	3149	8	again	again	ADV
ftr-394	3149	9	,	,	PUNCT
ftr-394	3149	10	and	and	CCONJ
ftr-394	3149	11	this	this	DET
ftr-394	3149	12	time	time	NOUN
ftr-394	3149	13	it	it	PRON
ftr-394	3149	14	followed	follow	VERB
ftr-394	3149	15	him	he	PRON
ftr-394	3149	16	to	to	ADP
ftr-394	3149	17	the	the	DET
ftr-394	3149	18	grave	grave	NOUN
ftr-394	3149	19	.	.	PUNCT
ftr-394	3150	1	investment	investment	NOUN
ftr-394	3150	2	research	research	NOUN
ftr-394	3150	3	associates	associates	PROPN
ftr-394	3150	4	,	,	PUNCT
ftr-394	3150	5	ltd	ltd	PROPN
ftr-394	3150	6	.	.	PROPN
ftr-394	3151	1	v.	v.	PROPN
ftr-394	3151	2	commissioner	commissioner	PROPN
ftr-394	3151	3	,	,	PUNCT
ftr-394	3151	4	t.c	t.c	PROPN
ftr-394	3151	5	.	.	PROPN
ftr-394	3151	6	memo	memo	NOUN
ftr-394	3151	7	.	.	PUNCT
ftr-394	3152	1	1999	1999	NUM
ftr-394	3152	2	-	-	SYM
ftr-394	3152	3	407	407	NUM
ftr-394	3152	4	(	(	PUNCT
ftr-394	3152	5	12/15/99	12/15/99	NUM
ftr-394	3152	6	)	)	PUNCT
ftr-394	3152	7	.	.	PUNCT
ftr-394	3153	1	burton	burton	PROPN
ftr-394	3153	2	kanter	kanter	PROPN
ftr-394	3153	3	was	be	AUX
ftr-394	3153	4	held	hold	VERB
ftr-394	3153	5	liable	liable	ADJ
ftr-394	3153	6	for	for	ADP
ftr-394	3153	7	the	the	DET
ftr-394	3153	8	§	§	PROPN
ftr-394	3153	9	6653	6653	NUM
ftr-394	3153	10	fraud	fraud	NOUN
ftr-394	3153	11	penalty	penalty	NOUN
ftr-394	3153	12	by	by	ADP
ftr-394	3153	13	reason	reason	NOUN
ftr-394	3153	14	of	of	ADP
ftr-394	3153	15	his	his	PRON
ftr-394	3153	16	being	be	AUX
ftr-394	3153	17	“	"	PUNCT
ftr-394	3153	18	the	the	DET
ftr-394	3153	19	architect	architect	NOUN
ftr-394	3153	20	who	who	PRON
ftr-394	3153	21	planned	plan	VERB
ftr-394	3153	22	and	and	CCONJ
ftr-394	3153	23	executed	execute	VERB
ftr-394	3153	24	the	the	DET
ftr-394	3153	25	elaborate	elaborate	ADJ
ftr-394	3153	26	scheme	scheme	NOUN
ftr-394	3153	27	with	with	ADP
ftr-394	3153	28	respect	respect	NOUN
ftr-394	3153	29	to	to	ADP
ftr-394	3153	30	…	…	PUNCT
ftr-394	3153	31	kickback	kickback	NOUN
ftr-394	3153	32	income	income	NOUN
ftr-394	3153	33	payments	payment	NOUN
ftr-394	3153	34	.	.	PUNCT
ftr-394	3153	35	.	.	PUNCT
ftr-394	3153	36	.	.	PUNCT
ftr-394	3154	1	.	.	PUNCT
ftr-394	3154	2	”	"	PUNCT
ftr-394	3155	1	a.	a.	NOUN
ftr-394	3155	2	and	and	CCONJ
ftr-394	3155	3	the	the	DET
ftr-394	3155	4	tax	tax	NOUN
ftr-394	3155	5	court	court	NOUN
ftr-394	3155	6	’s	’s	PART
ftr-394	3155	7	procedures	procedure	NOUN
ftr-394	3155	8	are	be	AUX
ftr-394	3155	9	vindicated	vindicate	VERB
ftr-394	3155	10	and	and	CCONJ
ftr-394	3155	11	taxpayer	taxpayer	PROPN
ftr-394	3155	12	ballard	ballard	PROPN
ftr-394	3155	13	loses	lose	VERB
ftr-394	3155	14	on	on	ADP
ftr-394	3155	15	appeal	appeal	NOUN
ftr-394	3155	16	on	on	ADP
ftr-394	3155	17	the	the	DET
ftr-394	3155	18	fraud	fraud	NOUN
ftr-394	3155	19	issue	issue	NOUN
ftr-394	3155	20	in	in	ADP
ftr-394	3155	21	the	the	DET
ftr-394	3155	22	eleventh	eleventh	ADJ
ftr-394	3155	23	circuit	circuit	NOUN
ftr-394	3155	24	.	.	PUNCT
ftr-394	3156	1	ballard	ballard	PROPN
ftr-394	3156	2	v.	v.	PROPN
ftr-394	3156	3	commissioner	commissioner	PROPN
ftr-394	3156	4	,	,	PUNCT
ftr-394	3156	5	321	321	NUM
ftr-394	3156	6	f.3d	f.3d	NUM
ftr-394	3156	7	1037	1037	NUM
ftr-394	3156	8	(	(	PUNCT
ftr-394	3156	9	11th	11th	ADJ
ftr-394	3156	10	cir	cir	NOUN
ftr-394	3156	11	.	.	PUNCT
ftr-394	3157	1	2/13/03	2/13/03	NUM
ftr-394	3157	2	)	)	PUNCT
ftr-394	3157	3	,	,	PUNCT
ftr-394	3157	4	aff’g	aff’g	PROPN
ftr-394	3157	5	t.c	t.c	PROPN
ftr-394	3157	6	.	.	PROPN
ftr-394	3157	7	memo	memo	NOUN
ftr-394	3157	8	.	.	PUNCT
ftr-394	3158	1	1999	1999	NUM
ftr-394	3158	2	-	-	SYM
ftr-394	3158	3	407	407	NUM
ftr-394	3158	4	.	.	PUNCT
ftr-394	3159	1	the	the	DET
ftr-394	3159	2	eleventh	eleventh	ADJ
ftr-394	3159	3	circuit	circuit	NOUN
ftr-394	3159	4	affirmed	affirm	VERB
ftr-394	3159	5	the	the	DET
ftr-394	3159	6	tax	tax	NOUN
ftr-394	3159	7	court	court	NOUN
ftr-394	3159	8	decision	decision	NOUN
ftr-394	3159	9	and	and	CCONJ
ftr-394	3159	10	rejected	reject	VERB
ftr-394	3159	11	the	the	DET
ftr-394	3159	12	taxpayers	taxpayer	NOUN
ftr-394	3159	13	’	'	PUNCT
ftr-394	3159	14	argument	argument	NOUN
ftr-394	3159	15	that	that	SCONJ
ftr-394	3159	16	changes	change	NOUN
ftr-394	3159	17	allegedly	allegedly	ADV
ftr-394	3159	18	made	make	VERB
ftr-394	3159	19	to	to	ADP
ftr-394	3159	20	the	the	DET
ftr-394	3159	21	original	original	ADJ
ftr-394	3159	22	draft	draft	NOUN
ftr-394	3159	23	opinion	opinion	NOUN
ftr-394	3159	24	from	from	ADP
ftr-394	3159	25	the	the	DET
ftr-394	3159	26	special	special	ADJ
ftr-394	3159	27	trial	trial	NOUN
ftr-394	3159	28	judge	judge	NOUN
ftr-394	3159	29	by	by	ADP
ftr-394	3159	30	judge	judge	PROPN
ftr-394	3159	31	dawson	dawson	PROPN
ftr-394	3159	32	before	before	SCONJ
ftr-394	3159	33	he	he	PRON
ftr-394	3159	34	adopted	adopt	VERB
ftr-394	3159	35	it	it	PRON
ftr-394	3159	36	were	be	AUX
ftr-394	3159	37	improper	improper	ADJ
ftr-394	3159	38	.	.	PUNCT
ftr-394	3160	1	b.	b.	PROPN
ftr-394	3160	2	and	and	CCONJ
ftr-394	3160	3	the	the	DET
ftr-394	3160	4	tax	tax	NOUN
ftr-394	3160	5	court	court	NOUN
ftr-394	3160	6	’s	’s	PART
ftr-394	3160	7	procedures	procedure	NOUN
ftr-394	3160	8	are	be	AUX
ftr-394	3160	9	vindicated	vindicate	VERB
ftr-394	3160	10	and	and	CCONJ
ftr-394	3160	11	taxpayer	taxpayer	PROPN
ftr-394	3160	12	kanter	kanter	PROPN
ftr-394	3160	13	’s	’s	PART
ftr-394	3160	14	estate10	estate10	PROPN
ftr-394	3160	15	loses	lose	VERB
ftr-394	3160	16	on	on	ADP
ftr-394	3160	17	appeal	appeal	NOUN
ftr-394	3160	18	on	on	ADP
ftr-394	3160	19	the	the	DET
ftr-394	3160	20	fraud	fraud	NOUN
ftr-394	3160	21	issue	issue	NOUN
ftr-394	3160	22	in	in	ADP
ftr-394	3160	23	the	the	DET
ftr-394	3160	24	eleventh	eleventh	ADJ
ftr-394	3160	25	circuit	circuit	NOUN
ftr-394	3160	26	.	.	PUNCT
ftr-394	3161	1	estate	estate	NOUN
ftr-394	3161	2	of	of	ADP
ftr-394	3161	3	kanter	kanter	PROPN
ftr-394	3161	4	v.	v.	PROPN
ftr-394	3161	5	commissioner	commissioner	PROPN
ftr-394	3161	6	,	,	PUNCT
ftr-394	3161	7	337	337	NUM
ftr-394	3161	8	f.3d	f.3d	NUM
ftr-394	3161	9	833	833	NUM
ftr-394	3161	10	(	(	PUNCT
ftr-394	3161	11	7th	7th	ADJ
ftr-394	3161	12	cir	cir	NOUN
ftr-394	3161	13	.	.	PUNCT
ftr-394	3162	1	7/24/03	7/24/03	NUM
ftr-394	3162	2	)	)	PUNCT
ftr-394	3162	3	(	(	PUNCT
ftr-394	3162	4	per	per	ADP
ftr-394	3162	5	curiam	curiam	NOUN
ftr-394	3162	6	)	)	PUNCT
ftr-394	3162	7	(	(	PUNCT
ftr-394	3162	8	2	2	NUM
ftr-394	3162	9	-	-	SYM
ftr-394	3162	10	1	1	NUM
ftr-394	3162	11	)	)	PUNCT
ftr-394	3162	12	,	,	PUNCT
ftr-394	3162	13	aff’g	aff’g	X
ftr-394	3162	14	in	in	ADP
ftr-394	3162	15	part	part	NOUN
ftr-394	3162	16	and	and	CCONJ
ftr-394	3162	17	rev’g	rev’g	PROPN
ftr-394	3162	18	in	in	ADP
ftr-394	3162	19	part	part	NOUN
ftr-394	3162	20	t.c	t.c	PROPN
ftr-394	3162	21	.	.	PROPN
ftr-394	3162	22	memo	memo	NOUN
ftr-394	3162	23	.	.	PUNCT
ftr-394	3163	1	1999	1999	NUM
ftr-394	3163	2	-	-	SYM
ftr-394	3163	3	407	407	NUM
ftr-394	3163	4	.	.	PUNCT
ftr-394	3164	1	the	the	DET
ftr-394	3164	2	court	court	NOUN
ftr-394	3164	3	found	find	VERB
ftr-394	3164	4	that	that	SCONJ
ftr-394	3164	5	the	the	DET
ftr-394	3164	6	nondisclosure	nondisclosure	NOUN
ftr-394	3164	7	of	of	ADP
ftr-394	3164	8	the	the	DET
ftr-394	3164	9	special	special	ADJ
ftr-394	3164	10	trial	trial	NOUN
ftr-394	3164	11	judge	judge	NOUN
ftr-394	3164	12	’s	’s	PART
ftr-394	3164	13	original	original	ADJ
ftr-394	3164	14	report	report	NOUN
ftr-394	3164	15	was	be	AUX
ftr-394	3164	16	proper	proper	ADJ
ftr-394	3164	17	,	,	PUNCT
ftr-394	3164	18	following	follow	VERB
ftr-394	3164	19	the	the	DET
ftr-394	3164	20	eleventh	eleventh	ADJ
ftr-394	3164	21	circuit	circuit	NOUN
ftr-394	3164	22	’s	’s	PART
ftr-394	3164	23	ballard	ballard	PROPN
ftr-394	3164	24	opinion	opinion	PROPN
ftr-394	3164	25	.	.	PUNCT
ftr-394	3165	1	it	it	PRON
ftr-394	3165	2	affirmed	affirm	VERB
ftr-394	3165	3	the	the	DET
ftr-394	3165	4	tax	tax	NOUN
ftr-394	3165	5	court	court	NOUN
ftr-394	3165	6	’s	’s	PART
ftr-394	3165	7	findings	finding	NOUN
ftr-394	3165	8	on	on	ADP
ftr-394	3165	9	the	the	DET
ftr-394	3165	10	issues	issue	NOUN
ftr-394	3165	11	of	of	ADP
ftr-394	3165	12	deficiencies	deficiency	NOUN
ftr-394	3165	13	,	,	PUNCT
ftr-394	3165	14	fraud	fraud	NOUN
ftr-394	3165	15	,	,	PUNCT
ftr-394	3165	16	and	and	CCONJ
ftr-394	3165	17	penalties	penalty	NOUN
ftr-394	3165	18	,	,	PUNCT
ftr-394	3165	19	but	but	CCONJ
ftr-394	3165	20	reversed	reverse	VERB
ftr-394	3165	21	as	as	ADP
ftr-394	3165	22	to	to	ADP
ftr-394	3165	23	other	other	ADJ
ftr-394	3165	24	findings	finding	NOUN
ftr-394	3165	25	.	.	PUNCT
ftr-394	3166	1	c.	c.	NOUN
ftr-394	3166	2	and	and	CCONJ
ftr-394	3166	3	the	the	DET
ftr-394	3166	4	tax	tax	NOUN
ftr-394	3166	5	court	court	NOUN
ftr-394	3166	6	’s	’s	PART
ftr-394	3166	7	procedures	procedure	NOUN
ftr-394	3166	8	are	be	AUX
ftr-394	3166	9	vindicated	vindicate	VERB
ftr-394	3166	10	but	but	CCONJ
ftr-394	3166	11	taxpayer	taxpayer	PROPN
ftr-394	3166	12	lisle	lisle	PROPN
ftr-394	3166	13	’s	’s	PART
ftr-394	3166	14	estate	estate	NOUN
ftr-394	3166	15	wins	win	VERB
ftr-394	3166	16	on	on	ADP
ftr-394	3166	17	appeal	appeal	NOUN
ftr-394	3166	18	on	on	ADP
ftr-394	3166	19	the	the	DET
ftr-394	3166	20	fraud	fraud	NOUN
ftr-394	3166	21	issue	issue	NOUN
ftr-394	3166	22	in	in	ADP
ftr-394	3166	23	the	the	DET
ftr-394	3166	24	fifth	fifth	ADJ
ftr-394	3166	25	circuit	circuit	NOUN
ftr-394	3166	26	.	.	PUNCT
ftr-394	3167	1	estate	estate	NOUN
ftr-394	3167	2	of	of	ADP
ftr-394	3167	3	lisle	lisle	PROPN
ftr-394	3167	4	v.	v.	CCONJ
ftr-394	3167	5	commissioner	commissioner	PROPN
ftr-394	3167	6	,	,	PUNCT
ftr-394	3167	7	341	341	NUM
ftr-394	3167	8	f.3d	f.3d	NUM
ftr-394	3167	9	364	364	NUM
ftr-394	3167	10	(	(	PUNCT
ftr-394	3167	11	5th	5th	ADJ
ftr-394	3167	12	cir	cir	NOUN
ftr-394	3167	13	.	.	PUNCT
ftr-394	3168	1	7/30/03	7/30/03	NUM
ftr-394	3168	2	)	)	PUNCT
ftr-394	3169	1	,	,	PUNCT
ftr-394	3169	2	aff’g	aff’g	X
ftr-394	3169	3	in	in	ADP
ftr-394	3169	4	part	part	NOUN
ftr-394	3169	5	and	and	CCONJ
ftr-394	3169	6	rev’g	rev’g	PROPN
ftr-394	3169	7	in	in	ADP
ftr-394	3169	8	part	part	NOUN
ftr-394	3169	9	t.c	t.c	PROPN
ftr-394	3169	10	.	.	PROPN
ftr-394	3169	11	memo	memo	NOUN
ftr-394	3169	12	.	.	PUNCT
ftr-394	3170	1	1999	1999	NUM
ftr-394	3170	2	-	-	SYM
ftr-394	3170	3	407	407	NUM
ftr-394	3170	4	.	.	PUNCT
ftr-394	3171	1	the	the	DET
ftr-394	3171	2	fifth	fifth	ADJ
ftr-394	3171	3	circuit	circuit	NOUN
ftr-394	3171	4	(	(	PUNCT
ftr-394	3171	5	judge	judge	PROPN
ftr-394	3171	6	higginbotham	higginbotham	PROPN
ftr-394	3171	7	)	)	PUNCT
ftr-394	3171	8	followed	follow	VERB
ftr-394	3171	9	the	the	DET
ftr-394	3171	10	eleventh	eleventh	ADJ
ftr-394	3171	11	and	and	CCONJ
ftr-394	3171	12	seventh	seventh	ADJ
ftr-394	3171	13	circuits	circuit	NOUN
ftr-394	3171	14	decisions	decision	NOUN
ftr-394	3171	15	upholding	uphold	VERB
ftr-394	3171	16	the	the	DET
ftr-394	3171	17	nondisclosure	nondisclosure	NOUN
ftr-394	3171	18	of	of	ADP
ftr-394	3171	19	the	the	DET
ftr-394	3171	20	special	special	ADJ
ftr-394	3171	21	trial	trial	NOUN
ftr-394	3171	22	judge	judge	NOUN
ftr-394	3171	23	’s	’s	PART
ftr-394	3171	24	original	original	ADJ
ftr-394	3171	25	report	report	NOUN
ftr-394	3171	26	by	by	ADP
ftr-394	3171	27	the	the	DET
ftr-394	3171	28	tax	tax	NOUN
ftr-394	3171	29	court	court	NOUN
ftr-394	3171	30	.	.	PUNCT
ftr-394	3172	1	d.	d.	PROPN
ftr-394	3172	2	justice	justice	PROPN
ftr-394	3172	3	ginsburg	ginsburg	PROPN
ftr-394	3172	4	to	to	ADP
ftr-394	3172	5	tax	tax	NOUN
ftr-394	3172	6	court	court	NOUN
ftr-394	3172	7	judges	judge	NOUN
ftr-394	3172	8	:	:	PUNCT
ftr-394	3172	9	“	"	PUNCT
ftr-394	3172	10	you	you	PRON
ftr-394	3172	11	article	article	NOUN
ftr-394	3172	12	i	i	PRON
ftr-394	3172	13	judges	judge	NOUN
ftr-394	3172	14	do	do	AUX
ftr-394	3172	15	n’t	not	PART
ftr-394	3172	16	understand	understand	VERB
ftr-394	3172	17	your	your	PRON
ftr-394	3172	18	own	own	ADJ
ftr-394	3172	19	rules	rule	NOUN
ftr-394	3172	20	,	,	PUNCT
ftr-394	3172	21	so	so	ADV
ftr-394	3172	22	let	let	VERB
ftr-394	3172	23	me	i	PRON
ftr-394	3172	24	tell	tell	VERB
ftr-394	3172	25	you	you	PRON
ftr-394	3172	26	what	what	PRON
ftr-394	3172	27	you	you	PRON
ftr-394	3172	28	meant	mean	VERB
ftr-394	3172	29	when	when	SCONJ
ftr-394	3172	30	you	you	PRON
ftr-394	3172	31	adopted	adopt	VERB
ftr-394	3172	32	them	they	PRON
ftr-394	3172	33	in	in	ADP
ftr-394	3172	34	1983	1983	NUM
ftr-394	3172	35	.	.	PUNCT
ftr-394	3172	36	”	"	PUNCT
ftr-394	3173	1	ballard	ballard	PROPN
ftr-394	3173	2	v.	v.	PROPN
ftr-394	3173	3	commissioner	commissioner	PROPN
ftr-394	3173	4	,	,	PUNCT
ftr-394	3173	5	544	544	NUM
ftr-394	3173	6	u.s	u.s	PROPN
ftr-394	3173	7	.	.	PROPN
ftr-394	3173	8	40	40	NUM
ftr-394	3173	9	(	(	PUNCT
ftr-394	3173	10	3/7/05	3/7/05	NUM
ftr-394	3173	11	)	)	PUNCT
ftr-394	3173	12	(	(	PUNCT
ftr-394	3173	13	7	7	NUM
ftr-394	3173	14	-	-	SYM
ftr-394	3173	15	2	2	NUM
ftr-394	3173	16	)	)	PUNCT
ftr-394	3173	17	,	,	PUNCT
ftr-394	3173	18	reversing	reverse	VERB
ftr-394	3173	19	and	and	CCONJ
ftr-394	3173	20	remanding	remand	VERB
ftr-394	3173	21	337	337	NUM
ftr-394	3173	22	f.3d	f.3d	NUM
ftr-394	3173	23	833	833	NUM
ftr-394	3173	24	(	(	PUNCT
ftr-394	3173	25	7th	7th	ADJ
ftr-394	3173	26	cir	cir	NOUN
ftr-394	3173	27	.	.	PUNCT
ftr-394	3174	1	7/24/03	7/24/03	NUM
ftr-394	3174	2	)	)	PUNCT
ftr-394	3174	3	and	and	CCONJ
ftr-394	3174	4	321	321	NUM
ftr-394	3174	5	f.3d	f.3d	NUM
ftr-394	3174	6	1037	1037	NUM
ftr-394	3174	7	(	(	PUNCT
ftr-394	3174	8	11th	11th	ADJ
ftr-394	3174	9	cir	cir	NOUN
ftr-394	3174	10	.	.	PUNCT
ftr-394	3175	1	2/13/03	2/13/03	NUM
ftr-394	3175	2	)	)	PUNCT
ftr-394	3175	3	.	.	PUNCT
ftr-394	3176	1	justice	justice	PROPN
ftr-394	3176	2	ginsburg	ginsburg	PROPN
ftr-394	3176	3	held	hold	VERB
ftr-394	3176	4	that	that	SCONJ
ftr-394	3176	5	the	the	DET
ftr-394	3176	6	tax	tax	NOUN
ftr-394	3176	7	court	court	NOUN
ftr-394	3176	8	may	may	AUX
ftr-394	3176	9	not	not	PART
ftr-394	3176	10	exclude	exclude	VERB
ftr-394	3176	11	from	from	ADP
ftr-394	3176	12	the	the	DET
ftr-394	3176	13	record	record	NOUN
ftr-394	3176	14	on	on	ADP
ftr-394	3176	15	appeal	appeal	NOUN
ftr-394	3176	16	10	10	NUM
ftr-394	3176	17	.	.	PUNCT
ftr-394	3177	1	burton	burton	PROPN
ftr-394	3177	2	kanter	kanter	PROPN
ftr-394	3177	3	died	die	VERB
ftr-394	3177	4	on	on	ADP
ftr-394	3177	5	october	october	PROPN
ftr-394	3177	6	31	31	NUM
ftr-394	3177	7	,	,	PUNCT
ftr-394	3177	8	2001	2001	NUM
ftr-394	3177	9	.	.	PUNCT
ftr-394	3178	1	868	868	NUM
ftr-394	3178	2	florida	florida	PROPN
ftr-394	3178	3	tax	tax	NOUN
ftr-394	3178	4	review	review	NOUN
ftr-394	3178	5	[	[	X
ftr-394	3178	6	vol	vol	NOUN
ftr-394	3178	7	.	.	PUNCT
ftr-394	3179	1	8	8	NUM
ftr-394	3179	2	:	:	PUNCT
ftr-394	3179	3	si	si	X
ftr-394	3179	4	nor	nor	CCONJ
ftr-394	3179	5	conceal	conceal	VERB
ftr-394	3179	6	from	from	ADP
ftr-394	3179	7	the	the	DET
ftr-394	3179	8	taxpayers	taxpayer	NOUN
ftr-394	3179	9	the	the	DET
ftr-394	3179	10	original	original	ADJ
ftr-394	3179	11	draft	draft	NOUN
ftr-394	3179	12	reports	report	NOUN
ftr-394	3179	13	of	of	ADP
ftr-394	3179	14	special	special	ADJ
ftr-394	3179	15	trial	trial	NOUN
ftr-394	3179	16	judges	judge	NOUN
ftr-394	3179	17	under	under	ADP
ftr-394	3179	18	tax	tax	NOUN
ftr-394	3179	19	court	court	NOUN
ftr-394	3179	20	rule	rule	NOUN
ftr-394	3179	21	183(b	183(b	NOUN
ftr-394	3179	22	)	)	PUNCT
ftr-394	3179	23	or	or	CCONJ
ftr-394	3179	24	under	under	ADP
ftr-394	3179	25	any	any	DET
ftr-394	3179	26	statutory	statutory	ADJ
ftr-394	3179	27	authority	authority	NOUN
ftr-394	3179	28	.	.	PUNCT
ftr-394	3180	1	•	•	NUM
ftr-394	3180	2	chief	chief	PROPN
ftr-394	3180	3	justice	justice	NOUN
ftr-394	3180	4	rehnquist	rehnquist	PROPN
ftr-394	3180	5	’s	’s	PART
ftr-394	3180	6	dissenting	dissent	VERB
ftr-394	3180	7	opinion	opinion	NOUN
ftr-394	3180	8	,	,	PUNCT
ftr-394	3180	9	joined	join	VERB
ftr-394	3180	10	in	in	ADP
ftr-394	3180	11	by	by	ADP
ftr-394	3180	12	justice	justice	PROPN
ftr-394	3180	13	thomas	thomas	PROPN
ftr-394	3180	14	,	,	PUNCT
ftr-394	3180	15	states	state	VERB
ftr-394	3180	16	that	that	SCONJ
ftr-394	3180	17	the	the	DET
ftr-394	3180	18	“	"	PUNCT
ftr-394	3180	19	tax	tax	NOUN
ftr-394	3180	20	court	court	NOUN
ftr-394	3180	21	’s	’s	PART
ftr-394	3180	22	compliance	compliance	NOUN
ftr-394	3180	23	with	with	ADP
ftr-394	3180	24	its	its	PRON
ftr-394	3180	25	own	own	ADJ
ftr-394	3180	26	rules	rule	NOUN
ftr-394	3180	27	is	be	AUX
ftr-394	3180	28	a	a	DET
ftr-394	3180	29	matter	matter	NOUN
ftr-394	3180	30	on	on	ADP
ftr-394	3180	31	which	which	PRON
ftr-394	3180	32	we	we	PRON
ftr-394	3180	33	should	should	AUX
ftr-394	3180	34	defer	defer	VERB
ftr-394	3180	35	to	to	ADP
ftr-394	3180	36	the	the	DET
ftr-394	3180	37	interpretation	interpretation	NOUN
ftr-394	3180	38	of	of	ADP
ftr-394	3180	39	that	that	DET
ftr-394	3180	40	court	court	NOUN
ftr-394	3180	41	.	.	PUNCT
ftr-394	3180	42	”	"	PUNCT
ftr-394	3181	1	e.	e.	PROPN
ftr-394	3181	2	the	the	DET
ftr-394	3181	3	eleventh	eleventh	ADJ
ftr-394	3181	4	circuit	circuit	NOUN
ftr-394	3181	5	orders	order	NOUN
ftr-394	3181	6	that	that	SCONJ
ftr-394	3181	7	the	the	DET
ftr-394	3181	8	special	special	ADJ
ftr-394	3181	9	trial	trial	NOUN
ftr-394	3181	10	judge	judge	NOUN
ftr-394	3181	11	’s	’s	PART
ftr-394	3181	12	report	report	NOUN
ftr-394	3181	13	be	be	AUX
ftr-394	3181	14	added	add	VERB
ftr-394	3181	15	to	to	ADP
ftr-394	3181	16	the	the	DET
ftr-394	3181	17	record	record	NOUN
ftr-394	3181	18	.	.	PUNCT
ftr-394	3182	1	ballard	ballard	PROPN
ftr-394	3182	2	v.	v.	PROPN
ftr-394	3182	3	commissioner	commissioner	PROPN
ftr-394	3182	4	,	,	PUNCT
ftr-394	3182	5	2005	2005	NUM
ftr-394	3182	6	-	-	SYM
ftr-394	3182	7	1	1	NUM
ftr-394	3182	8	u.s.t.c	u.s.t.c	PROPN
ftr-394	3182	9	.	.	PROPN
ftr-394	3183	1	¶	¶	PROPN
ftr-394	3183	2	50,393	50,393	NUM
ftr-394	3183	3	(	(	PUNCT
ftr-394	3183	4	11th	11th	ADJ
ftr-394	3183	5	cir	cir	NOUN
ftr-394	3183	6	.	.	PUNCT
ftr-394	3184	1	5/17/05	5/17/05	NUM
ftr-394	3184	2	)	)	PUNCT
ftr-394	3184	3	.	.	PUNCT
ftr-394	3185	1	f.	f.	PROPN
ftr-394	3185	2	tax	tax	PROPN
ftr-394	3185	3	court	court	NOUN
ftr-394	3185	4	changes	change	VERB
ftr-394	3185	5	its	its	PRON
ftr-394	3185	6	rules	rule	NOUN
ftr-394	3185	7	.	.	PUNCT
ftr-394	3186	1	(	(	PUNCT
ftr-394	3186	2	9/20/05	9/20/05	NUM
ftr-394	3186	3	)	)	PUNCT
ftr-394	3186	4	.	.	PUNCT
ftr-394	3187	1	the	the	DET
ftr-394	3187	2	tax	tax	NOUN
ftr-394	3187	3	court	court	NOUN
ftr-394	3187	4	adopted	adopt	VERB
ftr-394	3187	5	amendments	amendment	NOUN
ftr-394	3187	6	to	to	ADP
ftr-394	3187	7	tax	tax	NOUN
ftr-394	3187	8	court	court	NOUN
ftr-394	3187	9	rules	rule	VERB
ftr-394	3187	10	182	182	NUM
ftr-394	3187	11	and	and	CCONJ
ftr-394	3187	12	183	183	NUM
ftr-394	3187	13	,	,	PUNCT
ftr-394	3187	14	relating	relate	VERB
ftr-394	3187	15	to	to	ADP
ftr-394	3187	16	special	special	ADJ
ftr-394	3187	17	trial	trial	NOUN
ftr-394	3187	18	judges	judge	NOUN
ftr-394	3187	19	’	'	PUNCT
ftr-394	3187	20	reports	report	NOUN
ftr-394	3187	21	in	in	ADP
ftr-394	3187	22	cases	case	NOUN
ftr-394	3187	23	other	other	ADJ
ftr-394	3187	24	than	than	ADP
ftr-394	3187	25	small	small	ADJ
ftr-394	3187	26	tax	tax	NOUN
ftr-394	3187	27	cases	case	NOUN
ftr-394	3187	28	.	.	PUNCT
ftr-394	3188	1	the	the	DET
ftr-394	3188	2	special	special	ADJ
ftr-394	3188	3	trial	trial	NOUN
ftr-394	3188	4	judge	judge	NOUN
ftr-394	3188	5	’s	’s	PART
ftr-394	3188	6	recommended	recommend	VERB
ftr-394	3188	7	findings	finding	NOUN
ftr-394	3188	8	of	of	ADP
ftr-394	3188	9	fact	fact	NOUN
ftr-394	3188	10	and	and	CCONJ
ftr-394	3188	11	conclusions	conclusion	NOUN
ftr-394	3188	12	of	of	ADP
ftr-394	3188	13	law	law	NOUN
ftr-394	3188	14	are	be	AUX
ftr-394	3188	15	to	to	PART
ftr-394	3188	16	be	be	AUX
ftr-394	3188	17	served	serve	VERB
ftr-394	3188	18	on	on	ADP
ftr-394	3188	19	the	the	DET
ftr-394	3188	20	parties	party	NOUN
ftr-394	3188	21	,	,	PUNCT
ftr-394	3188	22	who	who	PRON
ftr-394	3188	23	may	may	AUX
ftr-394	3188	24	file	file	VERB
ftr-394	3188	25	written	write	VERB
ftr-394	3188	26	objections	objection	NOUN
ftr-394	3188	27	and	and	CCONJ
ftr-394	3188	28	responses	response	NOUN
ftr-394	3188	29	.	.	PUNCT
ftr-394	3189	1	after	after	SCONJ
ftr-394	3189	2	the	the	DET
ftr-394	3189	3	case	case	NOUN
ftr-394	3189	4	is	be	AUX
ftr-394	3189	5	assigned	assign	VERB
ftr-394	3189	6	to	to	ADP
ftr-394	3189	7	a	a	DET
ftr-394	3189	8	regular	regular	ADJ
ftr-394	3189	9	judge	judge	NOUN
ftr-394	3189	10	,	,	PUNCT
ftr-394	3189	11	any	any	DET
ftr-394	3189	12	changes	change	NOUN
ftr-394	3189	13	made	make	VERB
ftr-394	3189	14	shall	shall	AUX
ftr-394	3189	15	be	be	AUX
ftr-394	3189	16	reflected	reflect	VERB
ftr-394	3189	17	in	in	ADP
ftr-394	3189	18	the	the	DET
ftr-394	3189	19	record	record	NOUN
ftr-394	3189	20	and	and	CCONJ
ftr-394	3189	21	“	"	PUNCT
ftr-394	3189	22	[	[	X
ftr-394	3189	23	d]ue	d]ue	X
ftr-394	3189	24	regard	regard	NOUN
ftr-394	3189	25	shall	shall	AUX
ftr-394	3189	26	be	be	AUX
ftr-394	3189	27	given	give	VERB
ftr-394	3189	28	to	to	ADP
ftr-394	3189	29	the	the	DET
ftr-394	3189	30	circumstance	circumstance	NOUN
ftr-394	3189	31	that	that	PRON
ftr-394	3189	32	the	the	DET
ftr-394	3189	33	special	special	ADJ
ftr-394	3189	34	trial	trial	NOUN
ftr-394	3189	35	judge	judge	NOUN
ftr-394	3189	36	had	have	VERB
ftr-394	3189	37	the	the	DET
ftr-394	3189	38	opportunity	opportunity	NOUN
ftr-394	3189	39	to	to	PART
ftr-394	3189	40	evaluate	evaluate	VERB
ftr-394	3189	41	the	the	DET
ftr-394	3189	42	credibility	credibility	NOUN
ftr-394	3189	43	of	of	ADP
ftr-394	3189	44	witnesses	witness	NOUN
ftr-394	3189	45	,	,	PUNCT
ftr-394	3189	46	and	and	CCONJ
ftr-394	3189	47	the	the	DET
ftr-394	3189	48	finding	finding	NOUN
ftr-394	3189	49	of	of	ADP
ftr-394	3189	50	fact	fact	NOUN
ftr-394	3189	51	recommended	recommend	VERB
ftr-394	3189	52	by	by	ADP
ftr-394	3189	53	the	the	DET
ftr-394	3189	54	special	special	ADJ
ftr-394	3189	55	trial	trial	NOUN
ftr-394	3189	56	judge	judge	NOUN
ftr-394	3189	57	shall	shall	AUX
ftr-394	3189	58	be	be	AUX
ftr-394	3189	59	presumed	presume	VERB
ftr-394	3189	60	to	to	PART
ftr-394	3189	61	be	be	AUX
ftr-394	3189	62	correct	correct	ADJ
ftr-394	3189	63	.	.	PUNCT
ftr-394	3189	64	”	"	PUNCT
ftr-394	3190	1	g.	g.	PROPN
ftr-394	3190	2	the	the	DET
ftr-394	3190	3	eleventh	eleventh	ADJ
ftr-394	3190	4	circuit	circuit	NOUN
ftr-394	3190	5	remands	remand	VERB
ftr-394	3190	6	the	the	DET
ftr-394	3190	7	case	case	NOUN
ftr-394	3190	8	to	to	ADP
ftr-394	3190	9	the	the	DET
ftr-394	3190	10	tax	tax	NOUN
ftr-394	3190	11	court	court	NOUN
ftr-394	3190	12	–	–	PUNCT
ftr-394	3190	13	after	after	ADP
ftr-394	3190	14	reinstating	reinstate	VERB
ftr-394	3190	15	the	the	DET
ftr-394	3190	16	special	special	ADJ
ftr-394	3190	17	trial	trial	NOUN
ftr-394	3190	18	judge	judge	NOUN
ftr-394	3190	19	’s	’s	PART
ftr-394	3190	20	report	report	NOUN
ftr-394	3190	21	.	.	PUNCT
ftr-394	3191	1	ballard	ballard	PROPN
ftr-394	3191	2	v.	v.	PROPN
ftr-394	3191	3	commissioner	commissioner	PROPN
ftr-394	3191	4	,	,	PUNCT
ftr-394	3191	5	429	429	NUM
ftr-394	3191	6	f.3d	f.3d	NUM
ftr-394	3191	7	1026	1026	NUM
ftr-394	3191	8	(	(	PUNCT
ftr-394	3191	9	11th	11th	ADJ
ftr-394	3191	10	cir	cir	NOUN
ftr-394	3191	11	.	.	PUNCT
ftr-394	3192	1	11/2/05	11/2/05	NUM
ftr-394	3192	2	)	)	PUNCT
ftr-394	3193	1	(	(	PUNCT
ftr-394	3193	2	per	per	ADP
ftr-394	3193	3	curiam	curiam	NOUN
ftr-394	3193	4	)	)	PUNCT
ftr-394	3193	5	.	.	PUNCT
ftr-394	3194	1	the	the	DET
ftr-394	3194	2	case	case	NOUN
ftr-394	3194	3	was	be	AUX
ftr-394	3194	4	remanded	remand	VERB
ftr-394	3194	5	to	to	ADP
ftr-394	3194	6	the	the	DET
ftr-394	3194	7	tax	tax	NOUN
ftr-394	3194	8	court	court	NOUN
ftr-394	3194	9	with	with	ADP
ftr-394	3194	10	the	the	DET
ftr-394	3194	11	following	follow	VERB
ftr-394	3194	12	instructions	instruction	NOUN
ftr-394	3194	13	:	:	PUNCT
ftr-394	3194	14	(	(	PUNCT
ftr-394	3194	15	1	1	X
ftr-394	3194	16	)	)	PUNCT
ftr-394	3194	17	the	the	DET
ftr-394	3194	18	“	"	PUNCT
ftr-394	3194	19	collaborative	collaborative	ADJ
ftr-394	3194	20	report	report	NOUN
ftr-394	3194	21	and	and	CCONJ
ftr-394	3194	22	opinion	opinion	NOUN
ftr-394	3194	23	”	"	PUNCT
ftr-394	3194	24	is	be	AUX
ftr-394	3194	25	ordered	order	VERB
ftr-394	3194	26	stricken	stricken	VERB
ftr-394	3194	27	;	;	PUNCT
ftr-394	3194	28	(	(	PUNCT
ftr-394	3194	29	2	2	X
ftr-394	3194	30	)	)	PUNCT
ftr-394	3194	31	the	the	DET
ftr-394	3194	32	original	original	ADJ
ftr-394	3194	33	report	report	NOUN
ftr-394	3194	34	of	of	ADP
ftr-394	3194	35	the	the	DET
ftr-394	3194	36	special	special	ADJ
ftr-394	3194	37	trial	trial	NOUN
ftr-394	3194	38	judge	judge	NOUN
ftr-394	3194	39	is	be	AUX
ftr-394	3194	40	ordered	order	VERB
ftr-394	3194	41	reinstated	reinstate	VERB
ftr-394	3194	42	;	;	PUNCT
ftr-394	3194	43	(	(	PUNCT
ftr-394	3194	44	3	3	X
ftr-394	3194	45	)	)	PUNCT
ftr-394	3194	46	the	the	DET
ftr-394	3194	47	tax	tax	NOUN
ftr-394	3194	48	court	court	NOUN
ftr-394	3194	49	chief	chief	NOUN
ftr-394	3194	50	judge	judge	NOUN
ftr-394	3194	51	is	be	AUX
ftr-394	3194	52	instructed	instruct	VERB
ftr-394	3194	53	to	to	PART
ftr-394	3194	54	assign	assign	VERB
ftr-394	3194	55	this	this	DET
ftr-394	3194	56	case	case	NOUN
ftr-394	3194	57	to	to	ADP
ftr-394	3194	58	a	a	DET
ftr-394	3194	59	previously	previously	ADV
ftr-394	3194	60	-	-	PUNCT
ftr-394	3194	61	uninvolved	uninvolved	ADJ
ftr-394	3194	62	regular	regular	ADJ
ftr-394	3194	63	tax	tax	NOUN
ftr-394	3194	64	court	court	NOUN
ftr-394	3194	65	judge	judge	NOUN
ftr-394	3194	66	;	;	PUNCT
ftr-394	3194	67	and	and	CCONJ
ftr-394	3194	68	(	(	PUNCT
ftr-394	3194	69	4	4	X
ftr-394	3194	70	)	)	PUNCT
ftr-394	3194	71	the	the	DET
ftr-394	3194	72	tax	tax	NOUN
ftr-394	3194	73	court	court	NOUN
ftr-394	3194	74	shall	shall	AUX
ftr-394	3194	75	proceed	proceed	VERB
ftr-394	3194	76	to	to	PART
ftr-394	3194	77	review	review	VERB
ftr-394	3194	78	this	this	DET
ftr-394	3194	79	matter	matter	NOUN
ftr-394	3194	80	in	in	ADP
ftr-394	3194	81	accordance	accordance	NOUN
ftr-394	3194	82	with	with	ADP
ftr-394	3194	83	the	the	DET
ftr-394	3194	84	supreme	supreme	PROPN
ftr-394	3194	85	court	court	PROPN
ftr-394	3194	86	’s	’s	PART
ftr-394	3194	87	dictates	dictate	NOUN
ftr-394	3194	88	and	and	CCONJ
ftr-394	3194	89	with	with	ADP
ftr-394	3194	90	its	its	PRON
ftr-394	3194	91	newly	newly	ADV
ftr-394	3194	92	-	-	PUNCT
ftr-394	3194	93	revised	revise	VERB
ftr-394	3194	94	rules	rule	NOUN
ftr-394	3194	95	182	182	NUM
ftr-394	3194	96	and	and	CCONJ
ftr-394	3194	97	183	183	NUM
ftr-394	3194	98	,	,	PUNCT
ftr-394	3194	99	giving	give	VERB
ftr-394	3194	100	“	"	PUNCT
ftr-394	3194	101	due	due	ADJ
ftr-394	3194	102	regard	regard	NOUN
ftr-394	3194	103	”	"	PUNCT
ftr-394	3194	104	to	to	ADP
ftr-394	3194	105	the	the	DET
ftr-394	3194	106	credibility	credibility	NOUN
ftr-394	3194	107	determinations	determination	NOUN
ftr-394	3194	108	of	of	ADP
ftr-394	3194	109	the	the	DET
ftr-394	3194	110	special	special	ADJ
ftr-394	3194	111	trial	trial	NOUN
ftr-394	3194	112	judge	judge	NOUN
ftr-394	3194	113	and	and	CCONJ
ftr-394	3194	114	presuming	presume	VERB
ftr-394	3194	115	correct	correct	ADJ
ftr-394	3194	116	fact	fact	NOUN
ftr-394	3194	117	findings	finding	NOUN
ftr-394	3194	118	of	of	ADP
ftr-394	3194	119	the	the	DET
ftr-394	3194	120	trial	trial	NOUN
ftr-394	3194	121	judge	judge	NOUN
ftr-394	3194	122	.	.	PUNCT
ftr-394	3195	1	h.	h.	PROPN
ftr-394	3195	2	estate	estate	PROPN
ftr-394	3195	3	of	of	ADP
ftr-394	3195	4	lisle	lisle	PROPN
ftr-394	3195	5	v.	v.	CCONJ
ftr-394	3195	6	commissioner	commissioner	PROPN
ftr-394	3195	7	,	,	PUNCT
ftr-394	3195	8	431	431	NUM
ftr-394	3195	9	f.3d	f.3d	NUM
ftr-394	3195	10	439	439	NUM
ftr-394	3195	11	(	(	PUNCT
ftr-394	3195	12	5th	5th	ADJ
ftr-394	3195	13	cir	cir	NOUN
ftr-394	3195	14	.	.	PUNCT
ftr-394	3196	1	11/22/05	11/22/05	NUM
ftr-394	3196	2	)	)	PUNCT
ftr-394	3196	3	(	(	PUNCT
ftr-394	3196	4	per	per	ADP
ftr-394	3196	5	curiam	curiam	NOUN
ftr-394	3196	6	)	)	PUNCT
ftr-394	3196	7	.	.	PUNCT
ftr-394	3197	1	the	the	DET
ftr-394	3197	2	case	case	NOUN
ftr-394	3197	3	was	be	AUX
ftr-394	3197	4	remanded	remand	VERB
ftr-394	3197	5	to	to	ADP
ftr-394	3197	6	the	the	DET
ftr-394	3197	7	tax	tax	NOUN
ftr-394	3197	8	court	court	NOUN
ftr-394	3197	9	with	with	ADP
ftr-394	3197	10	orders	order	NOUN
ftr-394	3197	11	to	to	PART
ftr-394	3197	12	:	:	PUNCT
ftr-394	3197	13	(	(	PUNCT
ftr-394	3197	14	1	1	X
ftr-394	3197	15	)	)	PUNCT
ftr-394	3197	16	strike	strike	VERB
ftr-394	3197	17	the	the	DET
ftr-394	3197	18	“	"	PUNCT
ftr-394	3197	19	collaborative	collaborative	ADJ
ftr-394	3197	20	report	report	NOUN
ftr-394	3197	21	”	"	PUNCT
ftr-394	3197	22	that	that	PRON
ftr-394	3197	23	formed	form	VERB
ftr-394	3197	24	the	the	DET
ftr-394	3197	25	basis	basis	NOUN
ftr-394	3197	26	of	of	ADP
ftr-394	3197	27	the	the	DET
ftr-394	3197	28	tax	tax	NOUN
ftr-394	3197	29	court	court	NOUN
ftr-394	3197	30	’s	’s	PART
ftr-394	3197	31	ultimate	ultimate	ADJ
ftr-394	3197	32	decision	decision	NOUN
ftr-394	3197	33	;	;	PUNCT
ftr-394	3197	34	(	(	PUNCT
ftr-394	3197	35	2	2	X
ftr-394	3197	36	)	)	PUNCT
ftr-394	3197	37	reinstate	reinstate	NOUN
ftr-394	3197	38	judge	judge	NOUN
ftr-394	3197	39	couvillion	couvillion	PROPN
ftr-394	3197	40	’s	’s	PART
ftr-394	3197	41	original	original	ADJ
ftr-394	3197	42	report	report	NOUN
ftr-394	3197	43	;	;	PUNCT
ftr-394	3197	44	(	(	PUNCT
ftr-394	3197	45	3	3	X
ftr-394	3197	46	)	)	PUNCT
ftr-394	3197	47	refer	refer	VERB
ftr-394	3197	48	this	this	DET
ftr-394	3197	49	case	case	NOUN
ftr-394	3197	50	to	to	ADP
ftr-394	3197	51	a	a	DET
ftr-394	3197	52	regular	regular	ADJ
ftr-394	3197	53	tax	tax	NOUN
ftr-394	3197	54	court	court	NOUN
ftr-394	3197	55	judge	judge	NOUN
ftr-394	3197	56	who	who	PRON
ftr-394	3197	57	had	have	VERB
ftr-394	3197	58	no	no	DET
ftr-394	3197	59	involvement	involvement	NOUN
ftr-394	3197	60	in	in	ADP
ftr-394	3197	61	the	the	DET
ftr-394	3197	62	preparation	preparation	NOUN
ftr-394	3197	63	of	of	ADP
ftr-394	3197	64	the	the	DET
ftr-394	3197	65	aforementioned	aforementioned	ADJ
ftr-394	3197	66	“	"	PUNCT
ftr-394	3197	67	collaborative	collaborative	ADJ
ftr-394	3197	68	report	report	NOUN
ftr-394	3197	69	”	"	PUNCT
ftr-394	3197	70	and	and	CCONJ
ftr-394	3197	71	who	who	PRON
ftr-394	3197	72	shall	shall	AUX
ftr-394	3197	73	give	give	VERB
ftr-394	3197	74	“	"	PUNCT
ftr-394	3197	75	due	due	ADJ
ftr-394	3197	76	regard	regard	NOUN
ftr-394	3197	77	”	"	PUNCT
ftr-394	3197	78	to	to	ADP
ftr-394	3197	79	the	the	DET
ftr-394	3197	80	credibility	credibility	NOUN
ftr-394	3197	81	determinations	determination	NOUN
ftr-394	3197	82	of	of	ADP
ftr-394	3197	83	judge	judge	NOUN
ftr-394	3197	84	couvillion	couvillion	NOUN
ftr-394	3197	85	,	,	PUNCT
ftr-394	3197	86	presuming	presume	VERB
ftr-394	3197	87	that	that	SCONJ
ftr-394	3197	88	his	his	PRON
ftr-394	3197	89	fact	fact	NOUN
ftr-394	3197	90	findings	finding	NOUN
ftr-394	3197	91	are	be	AUX
ftr-394	3197	92	correct	correct	ADJ
ftr-394	3197	93	unless	unless	SCONJ
ftr-394	3197	94	manifestly	manifestly	ADV
ftr-394	3197	95	unreasonable	unreasonable	ADJ
ftr-394	3197	96	(	(	PUNCT
ftr-394	3197	97	in	in	ADP
ftr-394	3197	98	dealing	deal	VERB
ftr-394	3197	99	with	with	ADP
ftr-394	3197	100	the	the	DET
ftr-394	3197	101	remaining	remain	VERB
ftr-394	3197	102	issues	issue	NOUN
ftr-394	3197	103	of	of	ADP
ftr-394	3197	104	tax	tax	NOUN
ftr-394	3197	105	deficiency	deficiency	NOUN
ftr-394	3197	106	)	)	PUNCT
ftr-394	3197	107	;	;	PUNCT
ftr-394	3197	108	and	and	CCONJ
ftr-394	3197	109	2008	2008	NUM
ftr-394	3197	110	]	]	PUNCT
ftr-394	3197	111	recent	recent	ADJ
ftr-394	3197	112	developments	development	NOUN
ftr-394	3197	113	in	in	ADP
ftr-394	3197	114	federal	federal	ADJ
ftr-394	3197	115	income	income	NOUN
ftr-394	3197	116	taxation	taxation	NOUN
ftr-394	3197	117	869	869	NUM
ftr-394	3197	118	(	(	PUNCT
ftr-394	3197	119	4	4	NUM
ftr-394	3197	120	)	)	PUNCT
ftr-394	3197	121	adhere	adhere	VERB
ftr-394	3197	122	strictly	strictly	ADV
ftr-394	3197	123	hereafter	hereafter	ADV
ftr-394	3197	124	to	to	ADP
ftr-394	3197	125	the	the	DET
ftr-394	3197	126	amended	amend	VERB
ftr-394	3197	127	tax	tax	NOUN
ftr-394	3197	128	court	court	NOUN
ftr-394	3197	129	rule	rule	NOUN
ftr-394	3197	130	in	in	ADP
ftr-394	3197	131	finalizing	finalize	VERB
ftr-394	3197	132	tax	tax	NOUN
ftr-394	3197	133	court	court	NOUN
ftr-394	3197	134	opinions	opinion	NOUN
ftr-394	3197	135	.	.	PUNCT
ftr-394	3198	1	i.	i.	PROPN
ftr-394	3198	2	on	on	ADP
ftr-394	3198	3	remand	remand	NOUN
ftr-394	3198	4	,	,	PUNCT
ftr-394	3198	5	in	in	ADP
ftr-394	3198	6	a	a	DET
ftr-394	3198	7	458	458	NUM
ftr-394	3198	8	-	-	PUNCT
ftr-394	3198	9	page	page	NOUN
ftr-394	3198	10	opinion	opinion	NOUN
ftr-394	3198	11	judge	judge	NOUN
ftr-394	3198	12	haines	haine	NOUN
ftr-394	3198	13	of	of	ADP
ftr-394	3198	14	the	the	DET
ftr-394	3198	15	tax	tax	NOUN
ftr-394	3198	16	court	court	NOUN
ftr-394	3198	17	pours	pour	VERB
ftr-394	3198	18	out	out	ADP
ftr-394	3198	19	kanter	kanter	PROPN
ftr-394	3198	20	and	and	CCONJ
ftr-394	3198	21	ballard	ballard	PROPN
ftr-394	3198	22	.	.	PUNCT
ftr-394	3199	1	estate	estate	NOUN
ftr-394	3199	2	of	of	ADP
ftr-394	3199	3	kanter	kanter	PROPN
ftr-394	3199	4	v.	v.	PROPN
ftr-394	3199	5	commissioner	commissioner	PROPN
ftr-394	3199	6	,	,	PUNCT
ftr-394	3199	7	t.c	t.c	PROPN
ftr-394	3199	8	.	.	PROPN
ftr-394	3199	9	memo	memo	NOUN
ftr-394	3199	10	.	.	PUNCT
ftr-394	3200	1	2007	2007	NUM
ftr-394	3200	2	-	-	SYM
ftr-394	3200	3	21	21	NUM
ftr-394	3200	4	(	(	PUNCT
ftr-394	3200	5	2/1/07	2/1/07	NUM
ftr-394	3200	6	)	)	PUNCT
ftr-394	3200	7	.	.	PUNCT
ftr-394	3201	1	the	the	DET
ftr-394	3201	2	tax	tax	NOUN
ftr-394	3201	3	court	court	NOUN
ftr-394	3201	4	(	(	PUNCT
ftr-394	3201	5	judge	judge	NOUN
ftr-394	3201	6	haines	haine	NOUN
ftr-394	3201	7	)	)	PUNCT
ftr-394	3201	8	found	find	VERB
ftr-394	3201	9	that	that	SCONJ
ftr-394	3201	10	certain	certain	ADJ
ftr-394	3201	11	of	of	ADP
ftr-394	3201	12	the	the	DET
ftr-394	3201	13	special	special	ADJ
ftr-394	3201	14	trial	trial	NOUN
ftr-394	3201	15	judge	judge	NOUN
ftr-394	3201	16	’s	’s	PART
ftr-394	3201	17	findings	finding	NOUN
ftr-394	3201	18	of	of	ADP
ftr-394	3201	19	fact	fact	NOUN
ftr-394	3201	20	were	be	AUX
ftr-394	3201	21	“	"	PUNCT
ftr-394	3201	22	manifestly	manifestly	ADV
ftr-394	3201	23	unreasonable	unreasonable	ADJ
ftr-394	3201	24	”	"	PUNCT
ftr-394	3201	25	because	because	SCONJ
ftr-394	3201	26	they	they	PRON
ftr-394	3201	27	were	be	AUX
ftr-394	3201	28	“	"	PUNCT
ftr-394	3201	29	internally	internally	ADV
ftr-394	3201	30	inconsistent	inconsistent	ADJ
ftr-394	3201	31	or	or	CCONJ
ftr-394	3201	32	so	so	ADV
ftr-394	3201	33	implausible	implausible	ADJ
ftr-394	3201	34	that	that	SCONJ
ftr-394	3201	35	a	a	DET
ftr-394	3201	36	reasonable	reasonable	ADJ
ftr-394	3201	37	fact	fact	NOUN
ftr-394	3201	38	finder	finder	NOUN
ftr-394	3201	39	would	would	AUX
ftr-394	3201	40	not	not	PART
ftr-394	3201	41	believe	believe	VERB
ftr-394	3201	42	[	[	PUNCT
ftr-394	3201	43	the	the	DET
ftr-394	3201	44	recommended	recommend	VERB
ftr-394	3201	45	finding	finding	NOUN
ftr-394	3201	46	]	]	PUNCT
ftr-394	3201	47	”	"	PUNCT
ftr-394	3201	48	or	or	CCONJ
ftr-394	3201	49	they	they	PRON
ftr-394	3201	50	were	be	AUX
ftr-394	3201	51	“	"	PUNCT
ftr-394	3201	52	directly	directly	ADV
ftr-394	3201	53	contradicted	contradict	VERB
ftr-394	3201	54	by	by	ADP
ftr-394	3201	55	documentary	documentary	NOUN
ftr-394	3201	56	or	or	CCONJ
ftr-394	3201	57	objective	objective	ADJ
ftr-394	3201	58	evidence	evidence	NOUN
ftr-394	3201	59	.	.	PUNCT
ftr-394	3201	60	”	"	PUNCT
ftr-394	3202	1	judge	judge	NOUN
ftr-394	3202	2	haines	haine	NOUN
ftr-394	3202	3	therefore	therefore	ADV
ftr-394	3202	4	found	find	VERB
ftr-394	3202	5	that	that	SCONJ
ftr-394	3202	6	the	the	DET
ftr-394	3202	7	kanter	kanter	NOUN
ftr-394	3202	8	-	-	PUNCT
ftr-394	3202	9	related	relate	VERB
ftr-394	3202	10	entities	entity	NOUN
ftr-394	3202	11	were	be	AUX
ftr-394	3202	12	shams	sham	NOUN
ftr-394	3202	13	,	,	PUNCT
ftr-394	3202	14	that	that	SCONJ
ftr-394	3202	15	“	"	PUNCT
ftr-394	3202	16	kanter	kanter	PROPN
ftr-394	3202	17	,	,	PUNCT
ftr-394	3202	18	ballard	ballard	PROPN
ftr-394	3202	19	,	,	PUNCT
ftr-394	3202	20	and	and	CCONJ
ftr-394	3202	21	lisle	lisle	PROPN
ftr-394	3202	22	participated	participate	VERB
ftr-394	3202	23	in	in	ADP
ftr-394	3202	24	a	a	DET
ftr-394	3202	25	complex	complex	ADJ
ftr-394	3202	26	,	,	PUNCT
ftr-394	3202	27	well	well	ADV
ftr-394	3202	28	-	-	PUNCT
ftr-394	3202	29	disguised	disguise	VERB
ftr-394	3202	30	scheme	scheme	NOUN
ftr-394	3202	31	to	to	PART
ftr-394	3202	32	share	share	VERB
ftr-394	3202	33	kickback	kickback	NOUN
ftr-394	3202	34	payments	payment	NOUN
ftr-394	3202	35	earned	earn	VERB
ftr-394	3202	36	jointly	jointly	ADV
ftr-394	3202	37	by	by	ADP
ftr-394	3202	38	kanter	kanter	PROPN
ftr-394	3202	39	,	,	PUNCT
ftr-394	3202	40	ballard	ballard	PROPN
ftr-394	3202	41	,	,	PUNCT
ftr-394	3202	42	and	and	CCONJ
ftr-394	3202	43	lisle	lisle	PROPN
ftr-394	3202	44	,	,	PUNCT
ftr-394	3202	45	”	"	PUNCT
ftr-394	3202	46	and	and	CCONJ
ftr-394	3202	47	that	that	SCONJ
ftr-394	3202	48	they	they	PRON
ftr-394	3202	49	earned	earn	VERB
ftr-394	3202	50	income	income	NOUN
ftr-394	3202	51	during	during	ADP
ftr-394	3202	52	the	the	DET
ftr-394	3202	53	years	year	NOUN
ftr-394	3202	54	at	at	ADP
ftr-394	3202	55	issue	issue	NOUN
ftr-394	3202	56	which	which	PRON
ftr-394	3202	57	they	they	PRON
ftr-394	3202	58	failed	fail	VERB
ftr-394	3202	59	to	to	PART
ftr-394	3202	60	report	report	VERB
ftr-394	3202	61	.	.	PUNCT
ftr-394	3203	1	•	•	NUM
ftr-394	3203	2	judge	judge	NOUN
ftr-394	3203	3	haines	haine	NOUN
ftr-394	3203	4	found	find	VERB
ftr-394	3203	5	that	that	SCONJ
ftr-394	3203	6	–	–	PUNCT
ftr-394	3203	7	based	base	VERB
ftr-394	3203	8	upon	upon	SCONJ
ftr-394	3203	9	factors	factor	NOUN
ftr-394	3203	10	such	such	ADJ
ftr-394	3203	11	as	as	ADP
ftr-394	3203	12	(	(	PUNCT
ftr-394	3203	13	1	1	NUM
ftr-394	3203	14	)	)	PUNCT
ftr-394	3203	15	failure	failure	NOUN
ftr-394	3203	16	to	to	PART
ftr-394	3203	17	report	report	VERB
ftr-394	3203	18	substantial	substantial	ADJ
ftr-394	3203	19	amounts	amount	NOUN
ftr-394	3203	20	of	of	ADP
ftr-394	3203	21	income	income	NOUN
ftr-394	3203	22	,	,	PUNCT
ftr-394	3203	23	(	(	PUNCT
ftr-394	3203	24	2	2	X
ftr-394	3203	25	)	)	PUNCT
ftr-394	3203	26	concealment	concealment	NOUN
ftr-394	3203	27	of	of	ADP
ftr-394	3203	28	the	the	DET
ftr-394	3203	29	true	true	ADJ
ftr-394	3203	30	nature	nature	NOUN
ftr-394	3203	31	of	of	ADP
ftr-394	3203	32	the	the	DET
ftr-394	3203	33	income	income	NOUN
ftr-394	3203	34	and	and	CCONJ
ftr-394	3203	35	the	the	DET
ftr-394	3203	36	identity	identity	NOUN
ftr-394	3203	37	of	of	ADP
ftr-394	3203	38	the	the	DET
ftr-394	3203	39	earners	earner	NOUN
ftr-394	3203	40	of	of	ADP
ftr-394	3203	41	the	the	DET
ftr-394	3203	42	income	income	NOUN
ftr-394	3203	43	,	,	PUNCT
ftr-394	3203	44	(	(	PUNCT
ftr-394	3203	45	3	3	X
ftr-394	3203	46	)	)	PUNCT
ftr-394	3203	47	use	use	NOUN
ftr-394	3203	48	of	of	ADP
ftr-394	3203	49	sham	sham	NOUN
ftr-394	3203	50	,	,	PUNCT
ftr-394	3203	51	conduit	conduit	NOUN
ftr-394	3203	52	,	,	PUNCT
ftr-394	3203	53	and	and	CCONJ
ftr-394	3203	54	nominee	nominee	NOUN
ftr-394	3203	55	entities	entity	NOUN
ftr-394	3203	56	,	,	PUNCT
ftr-394	3203	57	(	(	PUNCT
ftr-394	3203	58	4	4	X
ftr-394	3203	59	)	)	PUNCT
ftr-394	3203	60	reporting	report	VERB
ftr-394	3203	61	kanter	kanter	PROPN
ftr-394	3203	62	’s	’s	PART
ftr-394	3203	63	and	and	CCONJ
ftr-394	3203	64	ballard	ballard	PROPN
ftr-394	3203	65	’s	’s	PART
ftr-394	3203	66	income	income	NOUN
ftr-394	3203	67	on	on	ADP
ftr-394	3203	68	iras	ira	NOUN
ftr-394	3203	69	(	(	PUNCT
ftr-394	3203	70	and	and	CCONJ
ftr-394	3203	71	another	another	DET
ftr-394	3203	72	entity	entity	NOUN
ftr-394	3203	73	’s	’s	PART
ftr-394	3203	74	)	)	PUNCT
ftr-394	3203	75	tax	tax	NOUN
ftr-394	3203	76	returns	return	NOUN
ftr-394	3203	77	,	,	PUNCT
ftr-394	3203	78	(	(	PUNCT
ftr-394	3203	79	5	5	X
ftr-394	3203	80	)	)	PUNCT
ftr-394	3203	81	commingling	commingling	NOUN
ftr-394	3203	82	of	of	ADP
ftr-394	3203	83	kanter	kanter	PROPN
ftr-394	3203	84	’s	’s	PART
ftr-394	3203	85	and	and	CCONJ
ftr-394	3203	86	ballard	ballard	PROPN
ftr-394	3203	87	’s	’s	PART
ftr-394	3203	88	income	income	NOUN
ftr-394	3203	89	with	with	ADP
ftr-394	3203	90	funds	fund	NOUN
ftr-394	3203	91	belonging	belong	VERB
ftr-394	3203	92	to	to	ADP
ftr-394	3203	93	others	other	NOUN
ftr-394	3203	94	,	,	PUNCT
ftr-394	3203	95	(	(	PUNCT
ftr-394	3203	96	6	6	NUM
ftr-394	3203	97	)	)	PUNCT
ftr-394	3203	98	phony	phony	ADJ
ftr-394	3203	99	loans	loan	NOUN
ftr-394	3203	100	,	,	PUNCT
ftr-394	3203	101	(	(	PUNCT
ftr-394	3203	102	7	7	X
ftr-394	3203	103	)	)	PUNCT
ftr-394	3203	104	false	false	ADJ
ftr-394	3203	105	and	and	CCONJ
ftr-394	3203	106	misleading	misleading	ADJ
ftr-394	3203	107	documents	document	NOUN
ftr-394	3203	108	,	,	PUNCT
ftr-394	3203	109	and	and	CCONJ
ftr-394	3203	110	(	(	PUNCT
ftr-394	3203	111	8)	8)	NUM
ftr-394	3203	112	failure	failure	NOUN
ftr-394	3203	113	to	to	PART
ftr-394	3203	114	cooperate	cooperate	VERB
ftr-394	3203	115	during	during	ADP
ftr-394	3203	116	the	the	DET
ftr-394	3203	117	examination	examination	NOUN
ftr-394	3203	118	process	process	NOUN
ftr-394	3203	119	by	by	ADP
ftr-394	3203	120	engaging	engage	VERB
ftr-394	3203	121	in	in	ADP
ftr-394	3203	122	a	a	DET
ftr-394	3203	123	“	"	PUNCT
ftr-394	3203	124	strategy	strategy	NOUN
ftr-394	3203	125	of	of	ADP
ftr-394	3203	126	obfuscation	obfuscation	NOUN
ftr-394	3203	127	and	and	CCONJ
ftr-394	3203	128	delay	delay	NOUN
ftr-394	3203	129	”	"	PUNCT
ftr-394	3203	130	–	–	PUNCT
ftr-394	3203	131	the	the	DET
ftr-394	3203	132	commissioner	commissioner	NOUN
ftr-394	3203	133	demonstrated	demonstrate	VERB
ftr-394	3203	134	by	by	ADP
ftr-394	3203	135	“	"	PUNCT
ftr-394	3203	136	clear	clear	ADJ
ftr-394	3203	137	and	and	CCONJ
ftr-394	3203	138	convincing	convincing	ADJ
ftr-394	3203	139	evidence	evidence	NOUN
ftr-394	3203	140	”	"	PUNCT
ftr-394	3203	141	that	that	SCONJ
ftr-394	3203	142	kanter	kanter	PROPN
ftr-394	3203	143	and	and	CCONJ
ftr-394	3203	144	ballard	ballard	PROPN
ftr-394	3203	145	filed	file	VERB
ftr-394	3203	146	false	false	ADJ
ftr-394	3203	147	and	and	CCONJ
ftr-394	3203	148	fraudulent	fraudulent	ADJ
ftr-394	3203	149	tax	tax	NOUN
ftr-394	3203	150	returns	return	NOUN
ftr-394	3203	151	for	for	ADP
ftr-394	3203	152	each	each	PRON
ftr-394	3203	153	of	of	ADP
ftr-394	3203	154	the	the	DET
ftr-394	3203	155	years	year	NOUN
ftr-394	3203	156	at	at	ADP
ftr-394	3203	157	issue	issue	NOUN
ftr-394	3203	158	.	.	PUNCT
ftr-394	3204	1	•	•	NUM
ftr-394	3204	2	judge	judge	NOUN
ftr-394	3204	3	haines	haine	NOUN
ftr-394	3204	4	held	hold	VERB
ftr-394	3204	5	that	that	SCONJ
ftr-394	3204	6	the	the	DET
ftr-394	3204	7	tax	tax	NOUN
ftr-394	3204	8	court	court	NOUN
ftr-394	3204	9	is	be	AUX
ftr-394	3204	10	“	"	PUNCT
ftr-394	3204	11	obliged	oblige	VERB
ftr-394	3204	12	to	to	PART
ftr-394	3204	13	review	review	VERB
ftr-394	3204	14	the	the	DET
ftr-394	3204	15	recommended	recommend	VERB
ftr-394	3204	16	findings	finding	NOUN
ftr-394	3204	17	of	of	ADP
ftr-394	3204	18	fact	fact	NOUN
ftr-394	3204	19	and	and	CCONJ
ftr-394	3204	20	credibility	credibility	NOUN
ftr-394	3204	21	determinations	determination	NOUN
ftr-394	3204	22	set	set	VERB
ftr-394	3204	23	forth	forth	ADP
ftr-394	3204	24	in	in	ADP
ftr-394	3204	25	the	the	DET
ftr-394	3204	26	stj	stj	NOUN
ftr-394	3204	27	report	report	NOUN
ftr-394	3204	28	under	under	ADP
ftr-394	3204	29	a	a	DET
ftr-394	3204	30	‘	'	PUNCT
ftr-394	3204	31	manifestly	manifestly	ADV
ftr-394	3204	32	unreasonable	unreasonable	ADJ
ftr-394	3204	33	’	'	PUNCT
ftr-394	3204	34	standard	standard	NOUN
ftr-394	3204	35	of	of	ADP
ftr-394	3204	36	review	review	NOUN
ftr-394	3204	37	,	,	PUNCT
ftr-394	3204	38	and	and	CCONJ
ftr-394	3204	39	...	...	PUNCT
ftr-394	3204	40	may	may	AUX
ftr-394	3204	41	reject	reject	VERB
ftr-394	3204	42	such	such	ADJ
ftr-394	3204	43	findings	finding	NOUN
ftr-394	3204	44	of	of	ADP
ftr-394	3204	45	fact	fact	NOUN
ftr-394	3204	46	and	and	CCONJ
ftr-394	3204	47	credibility	credibility	NOUN
ftr-394	3204	48	determinations	determination	NOUN
ftr-394	3204	49	only	only	ADV
ftr-394	3204	50	if	if	SCONJ
ftr-394	3204	51	,	,	PUNCT
ftr-394	3204	52	after	after	ADP
ftr-394	3204	53	reviewing	review	VERB
ftr-394	3204	54	the	the	DET
ftr-394	3204	55	record	record	NOUN
ftr-394	3204	56	in	in	ADP
ftr-394	3204	57	its	its	PRON
ftr-394	3204	58	entirety	entirety	NOUN
ftr-394	3204	59	,	,	PUNCT
ftr-394	3204	60	[	[	X
ftr-394	3204	61	it	it	PRON
ftr-394	3204	62	]	]	X
ftr-394	3204	63	conclude[s	conclude[s	X
ftr-394	3204	64	]	]	X
ftr-394	3204	65	that	that	SCONJ
ftr-394	3204	66	the	the	DET
ftr-394	3204	67	recommended	recommend	VERB
ftr-394	3204	68	finding	finding	NOUN
ftr-394	3204	69	of	of	ADP
ftr-394	3204	70	fact	fact	NOUN
ftr-394	3204	71	or	or	CCONJ
ftr-394	3204	72	testimony	testimony	NOUN
ftr-394	3204	73	(	(	PUNCT
ftr-394	3204	74	1	1	X
ftr-394	3204	75	)	)	PUNCT
ftr-394	3204	76	is	be	AUX
ftr-394	3204	77	internally	internally	ADV
ftr-394	3204	78	inconsistent	inconsistent	ADJ
ftr-394	3204	79	or	or	CCONJ
ftr-394	3204	80	so	so	ADV
ftr-394	3204	81	implausible	implausible	ADJ
ftr-394	3204	82	that	that	SCONJ
ftr-394	3204	83	a	a	DET
ftr-394	3204	84	reasonable	reasonable	ADJ
ftr-394	3204	85	fact	fact	NOUN
ftr-394	3204	86	finder	finder	NOUN
ftr-394	3204	87	would	would	AUX
ftr-394	3204	88	not	not	PART
ftr-394	3204	89	believe	believe	VERB
ftr-394	3204	90	it	it	PRON
ftr-394	3204	91	,	,	PUNCT
ftr-394	3204	92	or	or	CCONJ
ftr-394	3204	93	(	(	PUNCT
ftr-394	3204	94	2	2	X
ftr-394	3204	95	)	)	PUNCT
ftr-394	3204	96	is	be	AUX
ftr-394	3204	97	not	not	PART
ftr-394	3204	98	credible	credible	ADJ
ftr-394	3204	99	because	because	SCONJ
ftr-394	3204	100	it	it	PRON
ftr-394	3204	101	is	be	AUX
ftr-394	3204	102	directly	directly	ADV
ftr-394	3204	103	contradicted	contradict	VERB
ftr-394	3204	104	by	by	ADP
ftr-394	3204	105	documentary	documentary	NOUN
ftr-394	3204	106	or	or	CCONJ
ftr-394	3204	107	objective	objective	ADJ
ftr-394	3204	108	evidence	evidence	NOUN
ftr-394	3204	109	.	.	PUNCT
ftr-394	3204	110	”	"	PUNCT
ftr-394	3205	1	furthermore	furthermore	ADV
ftr-394	3205	2	,	,	PUNCT
ftr-394	3205	3	judge	judge	NOUN
ftr-394	3205	4	haines	haine	NOUN
ftr-394	3205	5	held	hold	VERB
ftr-394	3205	6	that	that	SCONJ
ftr-394	3205	7	a	a	DET
ftr-394	3205	8	special	special	ADJ
ftr-394	3205	9	trial	trial	NOUN
ftr-394	3205	10	judge	judge	NOUN
ftr-394	3205	11	’s	’s	PART
ftr-394	3205	12	credibility	credibility	NOUN
ftr-394	3205	13	determinations	determination	NOUN
ftr-394	3205	14	may	may	AUX
ftr-394	3205	15	be	be	AUX
ftr-394	3205	16	rejected	reject	VERB
ftr-394	3205	17	under	under	ADP
ftr-394	3205	18	the	the	DET
ftr-394	3205	19	“	"	PUNCT
ftr-394	3205	20	manifestly	manifestly	ADV
ftr-394	3205	21	unreasonable	unreasonable	ADJ
ftr-394	3205	22	”	"	PUNCT
ftr-394	3205	23	standard	standard	NOUN
ftr-394	3205	24	of	of	ADP
ftr-394	3205	25	review	review	NOUN
ftr-394	3205	26	without	without	ADP
ftr-394	3205	27	rehearing	rehear	VERB
ftr-394	3205	28	the	the	DET
ftr-394	3205	29	disputed	dispute	VERB
ftr-394	3205	30	testimony	testimony	NOUN
ftr-394	3205	31	.	.	PUNCT
ftr-394	3206	1	•	•	NUM
ftr-394	3206	2	judge	judge	NOUN
ftr-394	3206	3	haines	haine	NOUN
ftr-394	3206	4	further	far	ADV
ftr-394	3206	5	found	find	VERB
ftr-394	3206	6	that	that	SCONJ
ftr-394	3206	7	the	the	DET
ftr-394	3206	8	appropriate	appropriate	ADJ
ftr-394	3206	9	standard	standard	NOUN
ftr-394	3206	10	for	for	ADP
ftr-394	3206	11	determining	determine	VERB
ftr-394	3206	12	whether	whether	SCONJ
ftr-394	3206	13	the	the	DET
ftr-394	3206	14	assignment	assignment	NOUN
ftr-394	3206	15	of	of	ADP
ftr-394	3206	16	income	income	NOUN
ftr-394	3206	17	doctrine	doctrine	NOUN
ftr-394	3206	18	should	should	AUX
ftr-394	3206	19	be	be	AUX
ftr-394	3206	20	applied	apply	VERB
ftr-394	3206	21	had	have	AUX
ftr-394	3206	22	been	be	AUX
ftr-394	3206	23	appropriately	appropriately	ADV
ftr-394	3206	24	articulated	articulate	VERB
ftr-394	3206	25	in	in	ADP
ftr-394	3206	26	united	united	PROPN
ftr-394	3206	27	states	states	PROPN
ftr-394	3206	28	v.	v.	PROPN
ftr-394	3206	29	newell	newell	PROPN
ftr-394	3206	30	,	,	PUNCT
ftr-394	3206	31	239	239	NUM
ftr-394	3206	32	f.3d	f.3d	NUM
ftr-394	3206	33	917	917	NUM
ftr-394	3206	34	,	,	PUNCT
ftr-394	3206	35	919	919	NUM
ftr-394	3206	36	-	-	SYM
ftr-394	3206	37	920	920	NUM
ftr-394	3206	38	,	,	PUNCT
ftr-394	3206	39	as	as	SCONJ
ftr-394	3206	40	follows	follow	VERB
ftr-394	3206	41	:	:	PUNCT
ftr-394	3207	1	870	870	NUM
ftr-394	3207	2	florida	florida	PROPN
ftr-394	3207	3	tax	tax	NOUN
ftr-394	3207	4	review	review	NOUN
ftr-394	3207	5	[	[	X
ftr-394	3207	6	vol	vol	NOUN
ftr-394	3207	7	.	.	PUNCT
ftr-394	3207	8	8	8	NUM
ftr-394	3207	9	:	:	PUNCT
ftr-394	3207	10	si	si	X
ftr-394	3207	11	to	to	PART
ftr-394	3207	12	shift	shift	VERB
ftr-394	3207	13	the	the	DET
ftr-394	3207	14	tax	tax	NOUN
ftr-394	3207	15	liability	liability	NOUN
ftr-394	3207	16	,	,	PUNCT
ftr-394	3207	17	the	the	DET
ftr-394	3207	18	assignor	assignor	NOUN
ftr-394	3207	19	[	[	X
ftr-394	3207	20	taxpayer	taxpayer	X
ftr-394	3207	21	]	]	PUNCT
ftr-394	3207	22	must	must	AUX
ftr-394	3207	23	relinquish	relinquish	VERB
ftr-394	3207	24	his	his	PRON
ftr-394	3207	25	control	control	NOUN
ftr-394	3207	26	over	over	ADP
ftr-394	3207	27	the	the	DET
ftr-394	3207	28	activity	activity	NOUN
ftr-394	3207	29	that	that	PRON
ftr-394	3207	30	generates	generate	VERB
ftr-394	3207	31	the	the	DET
ftr-394	3207	32	income	income	NOUN
ftr-394	3207	33	;	;	PUNCT
ftr-394	3207	34	the	the	DET
ftr-394	3207	35	income	income	NOUN
ftr-394	3207	36	must	must	AUX
ftr-394	3207	37	be	be	AUX
ftr-394	3207	38	the	the	DET
ftr-394	3207	39	fruit	fruit	NOUN
ftr-394	3207	40	of	of	ADP
ftr-394	3207	41	the	the	DET
ftr-394	3207	42	contract	contract	NOUN
ftr-394	3207	43	or	or	CCONJ
ftr-394	3207	44	the	the	DET
ftr-394	3207	45	property	property	NOUN
ftr-394	3207	46	itself	itself	PRON
ftr-394	3207	47	,	,	PUNCT
ftr-394	3207	48	and	and	CCONJ
ftr-394	3207	49	not	not	PART
ftr-394	3207	50	of	of	ADP
ftr-394	3207	51	his	his	PRON
ftr-394	3207	52	ongoing	ongoing	ADJ
ftr-394	3207	53	income	income	NOUN
ftr-394	3207	54	-	-	PUNCT
ftr-394	3207	55	producing	produce	VERB
ftr-394	3207	56	activity	activity	NOUN
ftr-394	3207	57	.	.	PUNCT
ftr-394	3208	1	...	...	PUNCT
ftr-394	3209	1	this	this	PRON
ftr-394	3209	2	means	mean	VERB
ftr-394	3209	3	,	,	PUNCT
ftr-394	3209	4	in	in	ADP
ftr-394	3209	5	the	the	DET
ftr-394	3209	6	case	case	NOUN
ftr-394	3209	7	of	of	ADP
ftr-394	3209	8	a	a	DET
ftr-394	3209	9	contract	contract	NOUN
ftr-394	3209	10	,	,	PUNCT
ftr-394	3209	11	that	that	SCONJ
ftr-394	3209	12	in	in	ADP
ftr-394	3209	13	order	order	NOUN
ftr-394	3209	14	to	to	PART
ftr-394	3209	15	shift	shift	VERB
ftr-394	3209	16	the	the	DET
ftr-394	3209	17	tax	tax	NOUN
ftr-394	3209	18	liability	liability	NOUN
ftr-394	3209	19	to	to	ADP
ftr-394	3209	20	the	the	DET
ftr-394	3209	21	assignee	assignee	NOUN
ftr-394	3209	22	the	the	DET
ftr-394	3209	23	assignor	assignor	NOUN
ftr-394	3209	24	either	either	CCONJ
ftr-394	3209	25	must	must	AUX
ftr-394	3209	26	assign	assign	VERB
ftr-394	3209	27	the	the	DET
ftr-394	3209	28	duty	duty	NOUN
ftr-394	3209	29	to	to	PART
ftr-394	3209	30	perform	perform	VERB
ftr-394	3209	31	along	along	ADP
ftr-394	3209	32	with	with	ADP
ftr-394	3209	33	the	the	DET
ftr-394	3209	34	right	right	NOUN
ftr-394	3209	35	to	to	PART
ftr-394	3209	36	be	be	AUX
ftr-394	3209	37	paid	pay	VERB
ftr-394	3209	38	or	or	CCONJ
ftr-394	3209	39	must	must	AUX
ftr-394	3209	40	have	have	AUX
ftr-394	3209	41	completed	complete	VERB
ftr-394	3209	42	performance	performance	NOUN
ftr-394	3209	43	before	before	SCONJ
ftr-394	3209	44	he	he	PRON
ftr-394	3209	45	assigned	assign	VERB
ftr-394	3209	46	the	the	DET
ftr-394	3209	47	contract	contract	NOUN
ftr-394	3209	48	;	;	PUNCT
ftr-394	3209	49	otherwise	otherwise	ADV
ftr-394	3209	50	it	it	PRON
ftr-394	3209	51	is	be	AUX
ftr-394	3209	52	he	he	PRON
ftr-394	3209	53	,	,	PUNCT
ftr-394	3209	54	not	not	PART
ftr-394	3209	55	the	the	DET
ftr-394	3209	56	contract	contract	NOUN
ftr-394	3209	57	,	,	PUNCT
ftr-394	3209	58	or	or	CCONJ
ftr-394	3209	59	the	the	DET
ftr-394	3209	60	assignee	assignee	NOUN
ftr-394	3209	61	,	,	PUNCT
ftr-394	3209	62	that	that	PRON
ftr-394	3209	63	is	be	AUX
ftr-394	3209	64	producing	produce	VERB
ftr-394	3209	65	the	the	DET
ftr-394	3209	66	contractual	contractual	ADJ
ftr-394	3209	67	income	income	NOUN
ftr-394	3209	68	—	—	PUNCT
ftr-394	3209	69	it	it	PRON
ftr-394	3209	70	is	be	AUX
ftr-394	3209	71	his	his	PRON
ftr-394	3209	72	income	income	NOUN
ftr-394	3209	73	,	,	PUNCT
ftr-394	3209	74	and	and	CCONJ
ftr-394	3209	75	he	he	PRON
ftr-394	3209	76	is	be	AUX
ftr-394	3209	77	just	just	ADV
ftr-394	3209	78	shifting	shift	VERB
ftr-394	3209	79	it	it	PRON
ftr-394	3209	80	to	to	ADP
ftr-394	3209	81	someone	someone	PRON
ftr-394	3209	82	else	else	ADV
ftr-394	3209	83	in	in	ADP
ftr-394	3209	84	order	order	NOUN
ftr-394	3209	85	to	to	PART
ftr-394	3209	86	avoid	avoid	VERB
ftr-394	3209	87	paying	pay	VERB
ftr-394	3209	88	income	income	NOUN
ftr-394	3209	89	tax	tax	NOUN
ftr-394	3209	90	on	on	ADP
ftr-394	3209	91	it	it	PRON
ftr-394	3209	92	.	.	PUNCT
ftr-394	3210	1	6	6	X
ftr-394	3210	2	.	.	X
ftr-394	3210	3	tax	tax	NOUN
ftr-394	3210	4	return	return	NOUN
ftr-394	3210	5	information	information	NOUN
ftr-394	3210	6	gets	get	VERB
ftr-394	3210	7	out	out	ADP
ftr-394	3210	8	if	if	SCONJ
ftr-394	3210	9	you	you	PRON
ftr-394	3210	10	sue	sue	VERB
ftr-394	3210	11	the	the	DET
ftr-394	3210	12	irs	irs	PROPN
ftr-394	3210	13	’s	’s	PART
ftr-394	3210	14	towing	tow	VERB
ftr-394	3210	15	company	company	NOUN
ftr-394	3210	16	.	.	PUNCT
ftr-394	3211	1	bowers	bower	NOUN
ftr-394	3211	2	v.	v.	ADP
ftr-394	3211	3	j&m	j&m	PROPN
ftr-394	3211	4	discount	discount	NOUN
ftr-394	3211	5	towing	towing	NOUN
ftr-394	3211	6	,	,	PUNCT
ftr-394	3211	7	llc	llc	PROPN
ftr-394	3211	8	,	,	PUNCT
ftr-394	3211	9	99	99	NUM
ftr-394	3211	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	3211	11	2007	2007	NUM
ftr-394	3211	12	-	-	SYM
ftr-394	3211	13	1607	1607	NUM
ftr-394	3211	14	(	(	PUNCT
ftr-394	3211	15	d.	d.	PROPN
ftr-394	3211	16	n.	n.	PROPN
ftr-394	3211	17	mex	mex	PROPN
ftr-394	3211	18	.	.	PUNCT
ftr-394	3212	1	2/28/07	2/28/07	NUM
ftr-394	3212	2	)	)	PUNCT
ftr-394	3212	3	the	the	DET
ftr-394	3212	4	district	district	NOUN
ftr-394	3212	5	court	court	NOUN
ftr-394	3212	6	denied	deny	VERB
ftr-394	3212	7	the	the	DET
ftr-394	3212	8	taxpayer	taxpayer	NOUN
ftr-394	3212	9	’s	’s	PART
ftr-394	3212	10	motion	motion	NOUN
ftr-394	3212	11	to	to	PART
ftr-394	3212	12	seal	seal	VERB
ftr-394	3212	13	confidential	confidential	ADJ
ftr-394	3212	14	tax	tax	NOUN
ftr-394	3212	15	records	record	NOUN
ftr-394	3212	16	submitted	submit	VERB
ftr-394	3212	17	by	by	ADP
ftr-394	3212	18	the	the	DET
ftr-394	3212	19	irs	irs	PROPN
ftr-394	3212	20	in	in	ADP
ftr-394	3212	21	support	support	NOUN
ftr-394	3212	22	of	of	ADP
ftr-394	3212	23	its	its	PRON
ftr-394	3212	24	motion	motion	NOUN
ftr-394	3212	25	to	to	PART
ftr-394	3212	26	dismiss	dismiss	VERB
ftr-394	3212	27	the	the	DET
ftr-394	3212	28	case	case	NOUN
ftr-394	3212	29	against	against	ADP
ftr-394	3212	30	the	the	DET
ftr-394	3212	31	irs	irs	PROPN
ftr-394	3212	32	and	and	CCONJ
ftr-394	3212	33	a	a	DET
ftr-394	3212	34	towing	tow	VERB
ftr-394	3212	35	company	company	NOUN
ftr-394	3212	36	retained	retain	VERB
ftr-394	3212	37	by	by	ADP
ftr-394	3212	38	the	the	DET
ftr-394	3212	39	irs	irs	PROPN
ftr-394	3212	40	to	to	PART
ftr-394	3212	41	tow	tow	VERB
ftr-394	3212	42	the	the	DET
ftr-394	3212	43	taxpayer	taxpayer	NOUN
ftr-394	3212	44	’s	’s	PART
ftr-394	3212	45	automobile	automobile	NOUN
ftr-394	3212	46	to	to	PART
ftr-394	3212	47	enforce	enforce	VERB
ftr-394	3212	48	a	a	DET
ftr-394	3212	49	levy	levy	NOUN
ftr-394	3212	50	for	for	ADP
ftr-394	3212	51	delinquent	delinquent	ADJ
ftr-394	3212	52	taxes	taxis	NOUN
ftr-394	3212	53	.	.	PUNCT
ftr-394	3213	1	7	7	X
ftr-394	3213	2	.	.	X
ftr-394	3213	3	be	be	AUX
ftr-394	3213	4	careful	careful	ADJ
ftr-394	3213	5	about	about	ADP
ftr-394	3213	6	who	who	PRON
ftr-394	3213	7	you	you	PRON
ftr-394	3213	8	invite	invite	VERB
ftr-394	3213	9	into	into	ADP
ftr-394	3213	10	your	your	PRON
ftr-394	3213	11	house	house	NOUN
ftr-394	3213	12	.	.	PUNCT
ftr-394	3214	1	united	united	PROPN
ftr-394	3214	2	states	states	PROPN
ftr-394	3214	3	v.	v.	PROPN
ftr-394	3214	4	yang	yang	PROPN
ftr-394	3214	5	,	,	PUNCT
ftr-394	3214	6	478	478	NUM
ftr-394	3214	7	f.3d	f.3d	NUM
ftr-394	3214	8	832	832	NUM
ftr-394	3214	9	(	(	PUNCT
ftr-394	3214	10	7th	7th	ADJ
ftr-394	3214	11	cir	cir	NOUN
ftr-394	3214	12	.	.	PUNCT
ftr-394	3214	13	3/7/07	3/7/07	NUM
ftr-394	3214	14	)	)	PUNCT
ftr-394	3214	15	.	.	PUNCT
ftr-394	3215	1	mr	mr	PROPN
ftr-394	3215	2	.	.	PROPN
ftr-394	3215	3	yang	yang	PROPN
ftr-394	3215	4	called	call	VERB
ftr-394	3215	5	the	the	DET
ftr-394	3215	6	eau	eau	PROPN
ftr-394	3215	7	claire	claire	PROPN
ftr-394	3215	8	police	police	PROPN
ftr-394	3215	9	to	to	PART
ftr-394	3215	10	investigate	investigate	VERB
ftr-394	3215	11	a	a	DET
ftr-394	3215	12	burglary	burglary	NOUN
ftr-394	3215	13	in	in	ADP
ftr-394	3215	14	his	his	PRON
ftr-394	3215	15	home	home	NOUN
ftr-394	3215	16	.	.	PUNCT
ftr-394	3216	1	in	in	ADP
ftr-394	3216	2	the	the	DET
ftr-394	3216	3	course	course	NOUN
ftr-394	3216	4	of	of	ADP
ftr-394	3216	5	the	the	DET
ftr-394	3216	6	investigation	investigation	NOUN
ftr-394	3216	7	,	,	PUNCT
ftr-394	3216	8	and	and	CCONJ
ftr-394	3216	9	with	with	ADP
ftr-394	3216	10	mr	mr	PROPN
ftr-394	3216	11	.	.	PROPN
ftr-394	3216	12	yang	yang	PROPN
ftr-394	3216	13	’s	’s	PART
ftr-394	3216	14	permission	permission	NOUN
ftr-394	3216	15	,	,	PUNCT
ftr-394	3216	16	the	the	DET
ftr-394	3216	17	police	police	NOUN
ftr-394	3216	18	took	take	VERB
ftr-394	3216	19	some	some	DET
ftr-394	3216	20	spiral	spiral	ADJ
ftr-394	3216	21	bound	bind	VERB
ftr-394	3216	22	notebooks	notebook	NOUN
ftr-394	3216	23	to	to	PART
ftr-394	3216	24	examine	examine	VERB
ftr-394	3216	25	for	for	ADP
ftr-394	3216	26	fingerprints	fingerprint	NOUN
ftr-394	3216	27	.	.	PUNCT
ftr-394	3217	1	unfortunately	unfortunately	ADV
ftr-394	3217	2	for	for	ADP
ftr-394	3217	3	mr	mr	PROPN
ftr-394	3217	4	.	.	PROPN
ftr-394	3217	5	yang	yang	PROPN
ftr-394	3217	6	,	,	PUNCT
ftr-394	3217	7	who	who	PRON
ftr-394	3217	8	was	be	AUX
ftr-394	3217	9	also	also	ADV
ftr-394	3217	10	being	be	AUX
ftr-394	3217	11	investigated	investigate	VERB
ftr-394	3217	12	by	by	ADP
ftr-394	3217	13	the	the	DET
ftr-394	3217	14	irs	irs	PROPN
ftr-394	3217	15	for	for	ADP
ftr-394	3217	16	tax	tax	NOUN
ftr-394	3217	17	fraud	fraud	NOUN
ftr-394	3217	18	,	,	PUNCT
ftr-394	3217	19	the	the	DET
ftr-394	3217	20	notebooks	notebook	NOUN
ftr-394	3217	21	contained	contain	VERB
ftr-394	3217	22	financial	financial	ADJ
ftr-394	3217	23	information	information	NOUN
ftr-394	3217	24	regarding	regard	VERB
ftr-394	3217	25	the	the	DET
ftr-394	3217	26	operation	operation	NOUN
ftr-394	3217	27	of	of	ADP
ftr-394	3217	28	restaurants	restaurant	NOUN
ftr-394	3217	29	by	by	ADP
ftr-394	3217	30	mr	mr	PROPN
ftr-394	3217	31	.	.	PROPN
ftr-394	3217	32	yang	yang	PROPN
ftr-394	3217	33	and	and	CCONJ
ftr-394	3217	34	his	his	PRON
ftr-394	3217	35	brother	brother	NOUN
ftr-394	3217	36	.	.	PUNCT
ftr-394	3218	1	the	the	DET
ftr-394	3218	2	police	police	NOUN
ftr-394	3218	3	,	,	PUNCT
ftr-394	3218	4	who	who	PRON
ftr-394	3218	5	were	be	AUX
ftr-394	3218	6	aware	aware	ADJ
ftr-394	3218	7	of	of	ADP
ftr-394	3218	8	the	the	DET
ftr-394	3218	9	tax	tax	NOUN
ftr-394	3218	10	fraud	fraud	NOUN
ftr-394	3218	11	proceedings	proceeding	NOUN
ftr-394	3218	12	,	,	PUNCT
ftr-394	3218	13	notified	notify	VERB
ftr-394	3218	14	the	the	DET
ftr-394	3218	15	irs	irs	PROPN
ftr-394	3218	16	,	,	PUNCT
ftr-394	3218	17	which	which	PRON
ftr-394	3218	18	subpoenaed	subpoena	VERB
ftr-394	3218	19	the	the	DET
ftr-394	3218	20	notebooks	notebook	NOUN
ftr-394	3218	21	as	as	ADP
ftr-394	3218	22	evidence	evidence	NOUN
ftr-394	3218	23	in	in	ADP
ftr-394	3218	24	the	the	DET
ftr-394	3218	25	criminal	criminal	ADJ
ftr-394	3218	26	tax	tax	NOUN
ftr-394	3218	27	fraud	fraud	NOUN
ftr-394	3218	28	proceeding	proceeding	NOUN
ftr-394	3218	29	.	.	PUNCT
ftr-394	3219	1	the	the	DET
ftr-394	3219	2	court	court	NOUN
ftr-394	3219	3	denied	deny	VERB
ftr-394	3219	4	mr	mr	PROPN
ftr-394	3219	5	.	.	PROPN
ftr-394	3219	6	yang	yang	PROPN
ftr-394	3219	7	’s	’s	PART
ftr-394	3219	8	motion	motion	NOUN
ftr-394	3219	9	to	to	PART
ftr-394	3219	10	suppress	suppress	VERB
ftr-394	3219	11	the	the	DET
ftr-394	3219	12	notebooks	notebook	NOUN
ftr-394	3219	13	as	as	ADP
ftr-394	3219	14	evidence	evidence	NOUN
ftr-394	3219	15	on	on	ADP
ftr-394	3219	16	fourth	fourth	ADJ
ftr-394	3219	17	amendment	amendment	NOUN
ftr-394	3219	18	grounds	ground	NOUN
ftr-394	3219	19	pointing	point	VERB
ftr-394	3219	20	out	out	ADP
ftr-394	3219	21	that	that	SCONJ
ftr-394	3219	22	the	the	DET
ftr-394	3219	23	notebooks	notebook	NOUN
ftr-394	3219	24	had	have	AUX
ftr-394	3219	25	been	be	AUX
ftr-394	3219	26	voluntarily	voluntarily	ADV
ftr-394	3219	27	given	give	VERB
ftr-394	3219	28	to	to	ADP
ftr-394	3219	29	the	the	DET
ftr-394	3219	30	police	police	NOUN
ftr-394	3219	31	thus	thus	ADV
ftr-394	3219	32	ending	end	VERB
ftr-394	3219	33	any	any	DET
ftr-394	3219	34	expectation	expectation	NOUN
ftr-394	3219	35	of	of	ADP
ftr-394	3219	36	privacy	privacy	NOUN
ftr-394	3219	37	.	.	PUNCT
ftr-394	3220	1	8	8	X
ftr-394	3220	2	.	.	PUNCT
ftr-394	3221	1	it	it	PRON
ftr-394	3221	2	’s	’	VERB
ftr-394	3221	3	ok	ok	ADJ
ftr-394	3221	4	for	for	SCONJ
ftr-394	3221	5	the	the	DET
ftr-394	3221	6	government	government	NOUN
ftr-394	3221	7	to	to	PART
ftr-394	3221	8	assist	assist	VERB
ftr-394	3221	9	identity	identity	NOUN
ftr-394	3221	10	theft	theft	NOUN
ftr-394	3221	11	in	in	ADP
ftr-394	3221	12	lien	lien	NOUN
ftr-394	3221	13	notices	notice	NOUN
ftr-394	3221	14	.	.	PUNCT
ftr-394	3222	1	glass	glass	PROPN
ftr-394	3222	2	v.	v.	PROPN
ftr-394	3222	3	united	united	PROPN
ftr-394	3222	4	states	states	PROPN
ftr-394	3222	5	,	,	PUNCT
ftr-394	3222	6	480	480	NUM
ftr-394	3222	7	f.	f.	PROPN
ftr-394	3222	8	supp	supp	PROPN
ftr-394	3222	9	.	.	PUNCT
ftr-394	3223	1	2d	2d	NUM
ftr-394	3223	2	162	162	NUM
ftr-394	3223	3	(	(	PUNCT
ftr-394	3223	4	d.	d.	PROPN
ftr-394	3223	5	colo	colo	PROPN
ftr-394	3223	6	.	.	PUNCT
ftr-394	3224	1	3/27/07	3/27/07	NUM
ftr-394	3224	2	)	)	PUNCT
ftr-394	3224	3	.	.	PUNCT
ftr-394	3225	1	taxpayer	taxpayer	NOUN
ftr-394	3225	2	’s	’s	PART
ftr-394	3225	3	pro	pro	X
ftr-394	3225	4	se	se	X
ftr-394	3225	5	complaint	complaint	NOUN
ftr-394	3225	6	for	for	ADP
ftr-394	3225	7	damages	damage	NOUN
ftr-394	3225	8	for	for	ADP
ftr-394	3225	9	disclosure	disclosure	NOUN
ftr-394	3225	10	of	of	ADP
ftr-394	3225	11	taxpayer	taxpayer	NOUN
ftr-394	3225	12	identification	identification	NOUN
ftr-394	3225	13	information	information	NOUN
ftr-394	3225	14	,	,	PUNCT
ftr-394	3225	15	including	include	VERB
ftr-394	3225	16	her	her	PRON
ftr-394	3225	17	social	social	ADJ
ftr-394	3225	18	security	security	NOUN
ftr-394	3225	19	number	number	NOUN
ftr-394	3225	20	,	,	PUNCT
ftr-394	3225	21	in	in	ADP
ftr-394	3225	22	notices	notice	NOUN
ftr-394	3225	23	of	of	ADP
ftr-394	3225	24	tax	tax	NOUN
ftr-394	3225	25	liens	lien	NOUN
ftr-394	3225	26	filed	file	VERB
ftr-394	3225	27	with	with	ADP
ftr-394	3225	28	a	a	DET
ftr-394	3225	29	county	county	NOUN
ftr-394	3225	30	recorder	recorder	NOUN
ftr-394	3225	31	.	.	PUNCT
ftr-394	3226	1	first	first	ADV
ftr-394	3226	2	,	,	PUNCT
ftr-394	3226	3	the	the	DET
ftr-394	3226	4	taxpayer	taxpayer	NOUN
ftr-394	3226	5	’s	’s	PART
ftr-394	3226	6	action	action	NOUN
ftr-394	3226	7	filed	file	VERB
ftr-394	3226	8	under	under	ADP
ftr-394	3226	9	§	§	PROPN
ftr-394	3226	10	7431	7431	NUM
ftr-394	3226	11	(	(	PUNCT
ftr-394	3226	12	private	private	ADJ
ftr-394	3226	13	right	right	NOUN
ftr-394	3226	14	of	of	ADP
ftr-394	3226	15	action	action	NOUN
ftr-394	3226	16	if	if	SCONJ
ftr-394	3226	17	a	a	DET
ftr-394	3226	18	government	government	NOUN
ftr-394	3226	19	employee	employee	NOUN
ftr-394	3226	20	discloses	discloses	AUX
ftr-394	3226	21	return	return	VERB
ftr-394	3226	22	information	information	NOUN
ftr-394	3226	23	in	in	ADP
ftr-394	3226	24	violation	violation	NOUN
ftr-394	3226	25	of	of	ADP
ftr-394	3226	26	§	§	PROPN
ftr-394	3226	27	6103	6103	NUM
ftr-394	3226	28	)	)	PUNCT
ftr-394	3226	29	should	should	AUX
ftr-394	3226	30	have	have	AUX
ftr-394	3226	31	been	be	AUX
ftr-394	3226	32	filed	file	VERB
ftr-394	3226	33	under	under	ADP
ftr-394	3226	34	§	§	PROPN
ftr-394	3226	35	7433	7433	NUM
ftr-394	3226	36	(	(	PUNCT
ftr-394	3226	37	private	private	ADJ
ftr-394	3226	38	right	right	NOUN
ftr-394	3226	39	of	of	ADP
ftr-394	3226	40	action	action	NOUN
ftr-394	3226	41	against	against	ADP
ftr-394	3226	42	the	the	DET
ftr-394	3226	43	united	united	PROPN
ftr-394	3226	44	states	states	PROPN
ftr-394	3226	45	if	if	SCONJ
ftr-394	3226	46	a	a	DET
ftr-394	3226	47	2008	2008	NUM
ftr-394	3226	48	]	]	PUNCT
ftr-394	3226	49	recent	recent	ADJ
ftr-394	3226	50	developments	development	NOUN
ftr-394	3226	51	in	in	ADP
ftr-394	3226	52	federal	federal	ADJ
ftr-394	3226	53	income	income	NOUN
ftr-394	3226	54	taxation	taxation	NOUN
ftr-394	3226	55	871	871	NUM
ftr-394	3226	56	government	government	NOUN
ftr-394	3226	57	employee	employee	NOUN
ftr-394	3226	58	in	in	ADP
ftr-394	3226	59	connection	connection	NOUN
ftr-394	3226	60	with	with	ADP
ftr-394	3226	61	the	the	DET
ftr-394	3226	62	collection	collection	NOUN
ftr-394	3226	63	of	of	ADP
ftr-394	3226	64	any	any	DET
ftr-394	3226	65	tax	tax	NOUN
ftr-394	3226	66	knowingly	knowingly	ADV
ftr-394	3226	67	or	or	CCONJ
ftr-394	3226	68	negligently	negligently	ADV
ftr-394	3226	69	violates	violate	VERB
ftr-394	3226	70	a	a	DET
ftr-394	3226	71	provision	provision	NOUN
ftr-394	3226	72	of	of	ADP
ftr-394	3226	73	title	title	NOUN
ftr-394	3226	74	26	26	NUM
ftr-394	3226	75	or	or	CCONJ
ftr-394	3226	76	the	the	DET
ftr-394	3226	77	regulations	regulation	NOUN
ftr-394	3226	78	)	)	PUNCT
ftr-394	3226	79	,	,	PUNCT
ftr-394	3226	80	which	which	PRON
ftr-394	3226	81	is	be	AUX
ftr-394	3226	82	the	the	DET
ftr-394	3226	83	exclusive	exclusive	ADJ
ftr-394	3226	84	remedy	remedy	NOUN
ftr-394	3226	85	for	for	ADP
ftr-394	3226	86	unauthorized	unauthorized	ADJ
ftr-394	3226	87	disclosure	disclosure	NOUN
ftr-394	3226	88	.	.	PUNCT
ftr-394	3227	1	in	in	ADP
ftr-394	3227	2	addition	addition	NOUN
ftr-394	3227	3	,	,	PUNCT
ftr-394	3227	4	the	the	DET
ftr-394	3227	5	court	court	NOUN
ftr-394	3227	6	held	hold	VERB
ftr-394	3227	7	that	that	DET
ftr-394	3227	8	disclosure	disclosure	NOUN
ftr-394	3227	9	of	of	ADP
ftr-394	3227	10	the	the	DET
ftr-394	3227	11	taxpayer	taxpayer	NOUN
ftr-394	3227	12	’s	’s	PART
ftr-394	3227	13	personal	personal	ADJ
ftr-394	3227	14	information	information	NOUN
ftr-394	3227	15	was	be	AUX
ftr-394	3227	16	permissible	permissible	ADJ
ftr-394	3227	17	under	under	ADP
ftr-394	3227	18	§	§	PROPN
ftr-394	3227	19	6103	6103	NUM
ftr-394	3227	20	as	as	ADP
ftr-394	3227	21	necessary	necessary	ADJ
ftr-394	3227	22	to	to	PART
ftr-394	3227	23	locate	locate	VERB
ftr-394	3227	24	assets	asset	NOUN
ftr-394	3227	25	in	in	ADP
ftr-394	3227	26	which	which	PRON
ftr-394	3227	27	the	the	DET
ftr-394	3227	28	taxpayer	taxpayer	NOUN
ftr-394	3227	29	has	have	VERB
ftr-394	3227	30	an	an	DET
ftr-394	3227	31	interest	interest	NOUN
ftr-394	3227	32	,	,	PUNCT
ftr-394	3227	33	notwithstanding	notwithstanding	ADP
ftr-394	3227	34	exposure	exposure	NOUN
ftr-394	3227	35	to	to	ADP
ftr-394	3227	36	identity	identity	NOUN
ftr-394	3227	37	theft	theft	NOUN
ftr-394	3227	38	.	.	PUNCT
ftr-394	3228	1	9	9	X
ftr-394	3228	2	.	.	X
ftr-394	3228	3	pick	pick	VERB
ftr-394	3228	4	your	your	PRON
ftr-394	3228	5	attorney	attorney	NOUN
ftr-394	3228	6	carefully	carefully	ADV
ftr-394	3228	7	.	.	PUNCT
ftr-394	3229	1	united	united	PROPN
ftr-394	3229	2	states	states	PROPN
ftr-394	3229	3	v.	v.	ADP
ftr-394	3229	4	simcho	simcho	PROPN
ftr-394	3229	5	,	,	PUNCT
ftr-394	3229	6	99	99	NUM
ftr-394	3229	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	3229	8	2007	2007	NUM
ftr-394	3229	9	-	-	SYM
ftr-394	3229	10	2044	2044	NUM
ftr-394	3229	11	(	(	PUNCT
ftr-394	3229	12	n.d	n.d	PROPN
ftr-394	3229	13	.	.	PROPN
ftr-394	3229	14	cal	cal	PROPN
ftr-394	3229	15	.	.	PUNCT
ftr-394	3230	1	4/11/07	4/11/07	NUM
ftr-394	3230	2	)	)	PUNCT
ftr-394	3230	3	.	.	PUNCT
ftr-394	3231	1	judge	judge	PROPN
ftr-394	3231	2	patel	patel	PROPN
ftr-394	3231	3	granted	grant	VERB
ftr-394	3231	4	the	the	DET
ftr-394	3231	5	government	government	NOUN
ftr-394	3231	6	’s	’s	PART
ftr-394	3231	7	motion	motion	NOUN
ftr-394	3231	8	to	to	PART
ftr-394	3231	9	dismiss	dismiss	VERB
ftr-394	3231	10	the	the	DET
ftr-394	3231	11	defendant	defendant	NOUN
ftr-394	3231	12	’s	’s	PART
ftr-394	3231	13	counsel	counsel	NOUN
ftr-394	3231	14	,	,	PUNCT
ftr-394	3231	15	joe	joe	PROPN
ftr-394	3231	16	izen	izen	PROPN
ftr-394	3231	17	,	,	PUNCT
ftr-394	3231	18	in	in	ADP
ftr-394	3231	19	a	a	DET
ftr-394	3231	20	prosecution	prosecution	NOUN
ftr-394	3231	21	for	for	ADP
ftr-394	3231	22	preparing	prepare	VERB
ftr-394	3231	23	false	false	ADJ
ftr-394	3231	24	tax	tax	NOUN
ftr-394	3231	25	returns	return	NOUN
ftr-394	3231	26	for	for	ADP
ftr-394	3231	27	others	other	NOUN
ftr-394	3231	28	and	and	CCONJ
ftr-394	3231	29	filing	file	VERB
ftr-394	3231	30	false	false	ADJ
ftr-394	3231	31	tax	tax	NOUN
ftr-394	3231	32	returns	return	NOUN
ftr-394	3231	33	.	.	PUNCT
ftr-394	3232	1	the	the	DET
ftr-394	3232	2	defendant	defendant	NOUN
ftr-394	3232	3	’s	’s	PART
ftr-394	3232	4	attorney	attorney	NOUN
ftr-394	3232	5	had	have	AUX
ftr-394	3232	6	been	be	AUX
ftr-394	3232	7	a	a	DET
ftr-394	3232	8	speaker	speaker	NOUN
ftr-394	3232	9	at	at	ADP
ftr-394	3232	10	seminars	seminar	NOUN
ftr-394	3232	11	conducted	conduct	VERB
ftr-394	3232	12	by	by	ADP
ftr-394	3232	13	the	the	DET
ftr-394	3232	14	defendant	defendant	NOUN
ftr-394	3232	15	to	to	PART
ftr-394	3232	16	promote	promote	VERB
ftr-394	3232	17	allegedly	allegedly	ADV
ftr-394	3232	18	abusive	abusive	ADJ
ftr-394	3232	19	tax	tax	NOUN
ftr-394	3232	20	avoidance	avoidance	NOUN
ftr-394	3232	21	trust	trust	NOUN
ftr-394	3232	22	schemes	scheme	NOUN
ftr-394	3232	23	.	.	PUNCT
ftr-394	3233	1	memoranda	memorandum	NOUN
ftr-394	3233	2	of	of	ADP
ftr-394	3233	3	witness	witness	NOUN
ftr-394	3233	4	interviews	interview	NOUN
ftr-394	3233	5	submitted	submit	VERB
ftr-394	3233	6	by	by	ADP
ftr-394	3233	7	the	the	DET
ftr-394	3233	8	government	government	NOUN
ftr-394	3233	9	indicated	indicate	VERB
ftr-394	3233	10	that	that	SCONJ
ftr-394	3233	11	izen	izen	PROPN
ftr-394	3233	12	was	be	AUX
ftr-394	3233	13	a	a	DET
ftr-394	3233	14	featured	feature	VERB
ftr-394	3233	15	speaker	speaker	NOUN
ftr-394	3233	16	at	at	ADP
ftr-394	3233	17	seminars	seminar	NOUN
ftr-394	3233	18	,	,	PUNCT
ftr-394	3233	19	that	that	SCONJ
ftr-394	3233	20	he	he	PRON
ftr-394	3233	21	was	be	AUX
ftr-394	3233	22	represented	represent	VERB
ftr-394	3233	23	as	as	ADP
ftr-394	3233	24	a	a	DET
ftr-394	3233	25	“	"	PUNCT
ftr-394	3233	26	big	big	ADJ
ftr-394	3233	27	shot	shot	NOUN
ftr-394	3233	28	tax	tax	NOUN
ftr-394	3233	29	attorney	attorney	NOUN
ftr-394	3233	30	from	from	ADP
ftr-394	3233	31	texas	texas	PROPN
ftr-394	3233	32	who	who	PRON
ftr-394	3233	33	dealt	deal	VERB
ftr-394	3233	34	with	with	ADP
ftr-394	3233	35	the	the	DET
ftr-394	3233	36	irs	irs	PROPN
ftr-394	3233	37	all	all	DET
ftr-394	3233	38	the	the	DET
ftr-394	3233	39	time	time	NOUN
ftr-394	3233	40	,	,	PUNCT
ftr-394	3233	41	”	"	PUNCT
ftr-394	3233	42	and	and	CCONJ
ftr-394	3233	43	that	that	SCONJ
ftr-394	3233	44	he	he	PRON
ftr-394	3233	45	“	"	PUNCT
ftr-394	3233	46	lectured	lecture	VERB
ftr-394	3233	47	about	about	ADP
ftr-394	3233	48	how	how	SCONJ
ftr-394	3233	49	trusts	trust	NOUN
ftr-394	3233	50	were	be	AUX
ftr-394	3233	51	legal	legal	ADJ
ftr-394	3233	52	and	and	CCONJ
ftr-394	3233	53	bragged	brag	VERB
ftr-394	3233	54	about	about	ADP
ftr-394	3233	55	how	how	SCONJ
ftr-394	3233	56	he	he	PRON
ftr-394	3233	57	always	always	ADV
ftr-394	3233	58	won	win	VERB
ftr-394	3233	59	cases	case	NOUN
ftr-394	3233	60	against	against	ADP
ftr-394	3233	61	the	the	DET
ftr-394	3233	62	irs	irs	PROPN
ftr-394	3233	63	.	.	PUNCT
ftr-394	3233	64	”	"	PUNCT
ftr-394	3234	1	reliance	reliance	NOUN
ftr-394	3234	2	on	on	ADP
ftr-394	3234	3	izen	izen	PROPN
ftr-394	3234	4	’s	’s	PART
ftr-394	3234	5	advice	advice	NOUN
ftr-394	3234	6	would	would	AUX
ftr-394	3234	7	be	be	AUX
ftr-394	3234	8	a	a	DET
ftr-394	3234	9	significant	significant	ADJ
ftr-394	3234	10	element	element	NOUN
ftr-394	3234	11	of	of	ADP
ftr-394	3234	12	the	the	DET
ftr-394	3234	13	defense	defense	NOUN
ftr-394	3234	14	.	.	PUNCT
ftr-394	3235	1	judge	judge	PROPN
ftr-394	3235	2	patel	patel	PROPN
ftr-394	3235	3	concluded	conclude	VERB
ftr-394	3235	4	that	that	SCONJ
ftr-394	3235	5	izen	izen	PROPN
ftr-394	3235	6	’s	’s	PART
ftr-394	3235	7	conflict	conflict	NOUN
ftr-394	3235	8	-	-	PUNCT
ftr-394	3235	9	of	of	ADP
ftr-394	3235	10	-	-	PUNCT
ftr-394	3235	11	interest	interest	NOUN
ftr-394	3235	12	and	and	CCONJ
ftr-394	3235	13	his	his	PRON
ftr-394	3235	14	presence	presence	NOUN
ftr-394	3235	15	as	as	ADP
ftr-394	3235	16	an	an	DET
ftr-394	3235	17	unsworn	unsworn	ADJ
ftr-394	3235	18	witness	witness	NOUN
ftr-394	3235	19	disqualified	disqualify	VERB
ftr-394	3235	20	his	his	PRON
ftr-394	3235	21	representing	represent	VERB
ftr-394	3235	22	the	the	DET
ftr-394	3235	23	defendant	defendant	NOUN
ftr-394	3235	24	.	.	PUNCT
ftr-394	3236	1	the	the	DET
ftr-394	3236	2	court	court	NOUN
ftr-394	3236	3	pointed	point	VERB
ftr-394	3236	4	out	out	ADP
ftr-394	3236	5	that	that	SCONJ
ftr-394	3236	6	an	an	DET
ftr-394	3236	7	attorney	attorney	NOUN
ftr-394	3236	8	acts	act	VERB
ftr-394	3236	9	as	as	ADP
ftr-394	3236	10	an	an	DET
ftr-394	3236	11	unsworn	unsworn	ADJ
ftr-394	3236	12	witness	witness	NOUN
ftr-394	3236	13	,	,	PUNCT
ftr-394	3236	14	creating	create	VERB
ftr-394	3236	15	jury	jury	NOUN
ftr-394	3236	16	confusion	confusion	NOUN
ftr-394	3236	17	,	,	PUNCT
ftr-394	3236	18	“	"	PUNCT
ftr-394	3236	19	when	when	SCONJ
ftr-394	3236	20	his	his	PRON
ftr-394	3236	21	relationship	relationship	NOUN
ftr-394	3236	22	to	to	ADP
ftr-394	3236	23	his	his	PRON
ftr-394	3236	24	client	client	NOUN
ftr-394	3236	25	results	result	NOUN
ftr-394	3236	26	in	in	ADP
ftr-394	3236	27	his	his	PRON
ftr-394	3236	28	having	have	VERB
ftr-394	3236	29	first	first	ADJ
ftr-394	3236	30	-	-	PUNCT
ftr-394	3236	31	hand	hand	NOUN
ftr-394	3236	32	knowledge	knowledge	NOUN
ftr-394	3236	33	of	of	ADP
ftr-394	3236	34	the	the	DET
ftr-394	3236	35	events	event	NOUN
ftr-394	3236	36	presented	present	VERB
ftr-394	3236	37	at	at	ADP
ftr-394	3236	38	trial	trial	NOUN
ftr-394	3236	39	.	.	PUNCT
ftr-394	3236	40	”	"	PUNCT
ftr-394	3237	1	10	10	NUM
ftr-394	3237	2	.	.	PUNCT
ftr-394	3238	1	when	when	SCONJ
ftr-394	3238	2	they	they	PRON
ftr-394	3238	3	called	call	VERB
ftr-394	3238	4	,	,	PUNCT
ftr-394	3238	5	should	should	AUX
ftr-394	3238	6	he	he	PRON
ftr-394	3238	7	have	have	AUX
ftr-394	3238	8	said	say	VERB
ftr-394	3238	9	,	,	PUNCT
ftr-394	3238	10	“	"	PUNCT
ftr-394	3238	11	i	i	PRON
ftr-394	3238	12	gave	give	VERB
ftr-394	3238	13	at	at	ADP
ftr-394	3238	14	the	the	DET
ftr-394	3238	15	office	office	NOUN
ftr-394	3238	16	”	"	PUNCT
ftr-394	3238	17	?	?	PUNCT
ftr-394	3239	1	commissioner	commissioner	NOUN
ftr-394	3239	2	of	of	ADP
ftr-394	3239	3	internal	internal	PROPN
ftr-394	3239	4	revenue	revenue	NOUN
ftr-394	3239	5	mark	mark	PROPN
ftr-394	3239	6	everson	everson	PROPN
ftr-394	3239	7	announced	announce	VERB
ftr-394	3239	8	his	his	PRON
ftr-394	3239	9	resignation	resignation	NOUN
ftr-394	3239	10	to	to	PART
ftr-394	3239	11	become	become	VERB
ftr-394	3239	12	head	head	NOUN
ftr-394	3239	13	of	of	ADP
ftr-394	3239	14	the	the	DET
ftr-394	3239	15	american	american	PROPN
ftr-394	3239	16	red	red	PROPN
ftr-394	3239	17	cross	cross	PROPN
ftr-394	3239	18	.	.	PROPN
ftr-394	3239	19	2007	2007	NUM
ftr-394	3240	1	tnt	tnt	PROPN
ftr-394	3240	2	76	76	NUM
ftr-394	3240	3	-	-	SYM
ftr-394	3240	4	1	1	NUM
ftr-394	3240	5	(	(	PUNCT
ftr-394	3240	6	4/19/07	4/19/07	NUM
ftr-394	3240	7	)	)	PUNCT
ftr-394	3240	8	.	.	PUNCT
ftr-394	3241	1	in	in	ADP
ftr-394	3241	2	his	his	PRON
ftr-394	3241	3	message	message	NOUN
ftr-394	3241	4	to	to	ADP
ftr-394	3241	5	irs	irs	PROPN
ftr-394	3241	6	employees	employee	NOUN
ftr-394	3241	7	,	,	PUNCT
ftr-394	3241	8	he	he	PRON
ftr-394	3241	9	said	say	VERB
ftr-394	3241	10	,	,	PUNCT
ftr-394	3241	11	“	"	PUNCT
ftr-394	3241	12	together	together	ADV
ftr-394	3241	13	,	,	PUNCT
ftr-394	3241	14	we	we	PRON
ftr-394	3241	15	have	have	AUX
ftr-394	3241	16	rebalanced	rebalance	VERB
ftr-394	3241	17	the	the	DET
ftr-394	3241	18	organization	organization	NOUN
ftr-394	3241	19	,	,	PUNCT
ftr-394	3241	20	bringing	bring	VERB
ftr-394	3241	21	to	to	ADP
ftr-394	3241	22	life	life	NOUN
ftr-394	3241	23	the	the	DET
ftr-394	3241	24	equation	equation	NOUN
ftr-394	3241	25	:	:	PUNCT
ftr-394	3241	26	service	service	NOUN
ftr-394	3241	27	+	+	CCONJ
ftr-394	3241	28	enforcement	enforcement	NOUN
ftr-394	3241	29	=	=	NOUN
ftr-394	3241	30	compliance	compliance	NOUN
ftr-394	3241	31	.	.	PUNCT
ftr-394	3241	32	”	"	PUNCT
ftr-394	3242	1	a.	a.	PROPN
ftr-394	3242	2	and	and	CCONJ
ftr-394	3242	3	kevin	kevin	PROPN
ftr-394	3242	4	brown	brown	PROPN
ftr-394	3242	5	should	should	AUX
ftr-394	3242	6	have	have	AUX
ftr-394	3242	7	said	say	VERB
ftr-394	3242	8	the	the	DET
ftr-394	3242	9	same	same	ADJ
ftr-394	3242	10	thing	thing	NOUN
ftr-394	3242	11	.	.	PUNCT
ftr-394	3243	1	internal	internal	ADJ
ftr-394	3243	2	revenue	revenue	NOUN
ftr-394	3243	3	service	service	NOUN
ftr-394	3243	4	acting	acting	NOUN
ftr-394	3243	5	commissioner	commissioner	NOUN
ftr-394	3243	6	announced	announce	VERB
ftr-394	3243	7	his	his	PRON
ftr-394	3243	8	resignation	resignation	NOUN
ftr-394	3243	9	as	as	ADP
ftr-394	3243	10	of	of	ADP
ftr-394	3243	11	september	september	PROPN
ftr-394	3243	12	to	to	PART
ftr-394	3243	13	become	become	VERB
ftr-394	3243	14	chief	chief	ADJ
ftr-394	3243	15	operating	operating	NOUN
ftr-394	3243	16	officer	officer	NOUN
ftr-394	3243	17	of	of	ADP
ftr-394	3243	18	the	the	DET
ftr-394	3243	19	american	american	PROPN
ftr-394	3243	20	red	red	PROPN
ftr-394	3243	21	cross	cross	PROPN
ftr-394	3243	22	.	.	PROPN
ftr-394	3243	23	2007	2007	NUM
ftr-394	3243	24	tnt	tnt	PROPN
ftr-394	3243	25	145	145	NUM
ftr-394	3243	26	-	-	SYM
ftr-394	3243	27	24	24	NUM
ftr-394	3243	28	(	(	PUNCT
ftr-394	3243	29	7/26/07	7/26/07	NUM
ftr-394	3243	30	)	)	PUNCT
ftr-394	3243	31	.	.	PUNCT
ftr-394	3244	1	b.	b.	PROPN
ftr-394	3244	2	now	now	ADV
ftr-394	3244	3	,	,	PUNCT
ftr-394	3244	4	we	we	PRON
ftr-394	3244	5	can	can	AUX
ftr-394	3244	6	all	all	ADV
ftr-394	3244	7	look	look	VERB
ftr-394	3244	8	forward	forward	ADV
ftr-394	3244	9	to	to	ADP
ftr-394	3244	10	seeing	see	VERB
ftr-394	3244	11	the	the	DET
ftr-394	3244	12	irs	irs	PROPN
ftr-394	3244	13	getting	getting	AUX
ftr-394	3244	14	stiffed	stiffe	VERB
ftr-394	3244	15	.	.	PUNCT
ftr-394	3245	1	brown	brown	PROPN
ftr-394	3245	2	’s	’s	PART
ftr-394	3245	3	successor	successor	NOUN
ftr-394	3245	4	as	as	ADP
ftr-394	3245	5	acting	acting	NOUN
ftr-394	3245	6	commissioner	commissioner	NOUN
ftr-394	3245	7	will	will	AUX
ftr-394	3245	8	be	be	AUX
ftr-394	3245	9	deputy	deputy	NOUN
ftr-394	3245	10	commissioner	commissioner	NOUN
ftr-394	3245	11	for	for	ADP
ftr-394	3245	12	operations	operation	NOUN
ftr-394	3245	13	support	support	VERB
ftr-394	3245	14	linda	linda	PROPN
ftr-394	3245	15	stiff	stiff	PROPN
ftr-394	3245	16	,	,	PUNCT
ftr-394	3245	17	who	who	PRON
ftr-394	3245	18	will	will	AUX
ftr-394	3245	19	assume	assume	VERB
ftr-394	3245	20	the	the	DET
ftr-394	3245	21	position	position	NOUN
ftr-394	3245	22	of	of	ADP
ftr-394	3245	23	deputy	deputy	NOUN
ftr-394	3245	24	commissioner	commissioner	NOUN
ftr-394	3245	25	for	for	ADP
ftr-394	3245	26	services	service	NOUN
ftr-394	3245	27	and	and	CCONJ
ftr-394	3245	28	enforcement	enforcement	NOUN
ftr-394	3245	29	and	and	CCONJ
ftr-394	3245	30	,	,	PUNCT
ftr-394	3245	31	on	on	ADP
ftr-394	3245	32	brown	brown	PROPN
ftr-394	3245	33	’s	’s	PART
ftr-394	3245	34	departure	departure	NOUN
ftr-394	3245	35	,	,	PUNCT
ftr-394	3245	36	acting	acting	NOUN
ftr-394	3245	37	commissioner	commissioner	NOUN
ftr-394	3245	38	.	.	PUNCT
ftr-394	3246	1	2007	2007	NUM
ftr-394	3246	2	tnt	tnt	PROPN
ftr-394	3246	3	146	146	NUM
ftr-394	3246	4	-	-	SYM
ftr-394	3246	5	2	2	NUM
ftr-394	3246	6	(	(	PUNCT
ftr-394	3246	7	7/30/07	7/30/07	NUM
ftr-394	3246	8	)	)	PUNCT
ftr-394	3246	9	.	.	PUNCT
ftr-394	3247	1	in	in	ADP
ftr-394	3247	2	the	the	DET
ftr-394	3247	3	press	press	NOUN
ftr-394	3247	4	release	release	NOUN
ftr-394	3247	5	announcing	announce	VERB
ftr-394	3247	6	her	her	PRON
ftr-394	3247	7	appointment	appointment	NOUN
ftr-394	3247	8	,	,	PUNCT
ftr-394	3247	9	her	her	PRON
ftr-394	3247	10	background	background	NOUN
ftr-394	3247	11	was	be	AUX
ftr-394	3247	12	given	give	VERB
ftr-394	3247	13	as	as	ADP
ftr-394	3247	14	872	872	NUM
ftr-394	3247	15	florida	florida	PROPN
ftr-394	3247	16	tax	tax	NOUN
ftr-394	3247	17	review	review	NOUN
ftr-394	3247	18	[	[	X
ftr-394	3247	19	vol	vol	NOUN
ftr-394	3247	20	.	.	PUNCT
ftr-394	3248	1	8	8	NUM
ftr-394	3248	2	:	:	PUNCT
ftr-394	3248	3	si	si	PROPN
ftr-394	3248	4	follows	follow	VERB
ftr-394	3248	5	:	:	PUNCT
ftr-394	3248	6	“	"	PUNCT
ftr-394	3248	7	as	as	ADP
ftr-394	3248	8	deputy	deputy	NOUN
ftr-394	3248	9	commissioner	commissioner	NOUN
ftr-394	3248	10	for	for	ADP
ftr-394	3248	11	operations	operation	NOUN
ftr-394	3248	12	support	support	NOUN
ftr-394	3248	13	,	,	PUNCT
ftr-394	3248	14	stiff	stiff	PROPN
ftr-394	3248	15	has	have	AUX
ftr-394	3248	16	overseen	oversee	VERB
ftr-394	3248	17	development	development	NOUN
ftr-394	3248	18	of	of	ADP
ftr-394	3248	19	policy	policy	NOUN
ftr-394	3248	20	for	for	ADP
ftr-394	3248	21	irs	irs	PROPN
ftr-394	3248	22	personnel	personnel	NOUN
ftr-394	3248	23	services	service	NOUN
ftr-394	3248	24	,	,	PUNCT
ftr-394	3248	25	technology	technology	NOUN
ftr-394	3248	26	and	and	CCONJ
ftr-394	3248	27	security	security	NOUN
ftr-394	3248	28	.	.	PUNCT
ftr-394	3249	1	she	she	PRON
ftr-394	3249	2	has	have	AUX
ftr-394	3249	3	also	also	ADV
ftr-394	3249	4	been	be	AUX
ftr-394	3249	5	responsible	responsible	ADJ
ftr-394	3249	6	for	for	ADP
ftr-394	3249	7	the	the	DET
ftr-394	3249	8	accounting	accounting	NOUN
ftr-394	3249	9	of	of	ADP
ftr-394	3249	10	tax	tax	NOUN
ftr-394	3249	11	revenues	revenue	NOUN
ftr-394	3249	12	collected	collect	VERB
ftr-394	3249	13	by	by	ADP
ftr-394	3249	14	the	the	DET
ftr-394	3249	15	irs	irs	PROPN
ftr-394	3249	16	.	.	PUNCT
ftr-394	3249	17	”	"	PUNCT
ftr-394	3250	1	c.	c.	PROPN
ftr-394	3250	2	was	be	AUX
ftr-394	3250	3	n’t	not	PART
ftr-394	3250	4	anyone	anyone	PRON
ftr-394	3250	5	at	at	ADP
ftr-394	3250	6	the	the	DET
ftr-394	3250	7	irs	irs	PROPN
ftr-394	3250	8	good	good	ADJ
ftr-394	3250	9	enough	enough	ADV
ftr-394	3250	10	for	for	ADP
ftr-394	3250	11	everson	everson	NOUN
ftr-394	3250	12	?	?	PUNCT
ftr-394	3251	1	it	it	PRON
ftr-394	3251	2	appears	appear	VERB
ftr-394	3251	3	that	that	SCONJ
ftr-394	3251	4	everson	everson	PROPN
ftr-394	3251	5	was	be	AUX
ftr-394	3251	6	really	really	ADV
ftr-394	3251	7	“	"	PUNCT
ftr-394	3251	8	giving	give	VERB
ftr-394	3251	9	at	at	ADP
ftr-394	3251	10	the	the	DET
ftr-394	3251	11	office	office	NOUN
ftr-394	3251	12	.	.	PUNCT
ftr-394	3251	13	”	"	PUNCT
ftr-394	3252	1	mark	mark	PROPN
ftr-394	3252	2	everson	everson	PROPN
ftr-394	3252	3	resigned	resign	VERB
ftr-394	3252	4	his	his	PRON
ftr-394	3252	5	red	red	PROPN
ftr-394	3252	6	cross	cross	NOUN
ftr-394	3252	7	presidency	presidency	NOUN
ftr-394	3252	8	on	on	ADP
ftr-394	3252	9	november	november	PROPN
ftr-394	3252	10	27	27	NUM
ftr-394	3252	11	,	,	PUNCT
ftr-394	3252	12	2007	2007	NUM
ftr-394	3252	13	because	because	SCONJ
ftr-394	3252	14	the	the	DET
ftr-394	3252	15	red	red	PROPN
ftr-394	3252	16	cross	cross	PROPN
ftr-394	3252	17	board	board	PROPN
ftr-394	3252	18	learned	learn	VERB
ftr-394	3252	19	that	that	SCONJ
ftr-394	3252	20	he	he	PRON
ftr-394	3252	21	“	"	PUNCT
ftr-394	3252	22	engaged	engage	VERB
ftr-394	3252	23	in	in	ADP
ftr-394	3252	24	a	a	DET
ftr-394	3252	25	personal	personal	ADJ
ftr-394	3252	26	relationship	relationship	NOUN
ftr-394	3252	27	with	with	ADP
ftr-394	3252	28	a	a	DET
ftr-394	3252	29	subordinate	subordinate	ADJ
ftr-394	3252	30	employee	employee	NOUN
ftr-394	3252	31	.	.	PUNCT
ftr-394	3252	32	”	"	PUNCT
ftr-394	3253	1	d.	d.	PROPN
ftr-394	3253	2	now	now	ADV
ftr-394	3253	3	,	,	PUNCT
ftr-394	3253	4	it	it	PRON
ftr-394	3253	5	’s	’	VERB
ftr-394	3253	6	time	time	NOUN
ftr-394	3253	7	for	for	SCONJ
ftr-394	3253	8	the	the	DET
ftr-394	3253	9	irs	irs	PROPN
ftr-394	3253	10	to	to	PART
ftr-394	3253	11	loosen	loosen	VERB
ftr-394	3253	12	up	up	ADP
ftr-394	3253	13	and	and	CCONJ
ftr-394	3253	14	shukel	shukel	VERB
ftr-394	3253	15	with	with	ADP
ftr-394	3253	16	the	the	DET
ftr-394	3253	17	“	"	PUNCT
ftr-394	3253	18	shul	shul	NOUN
ftr-394	3253	19	-	-	PUNCT
ftr-394	3253	20	man	man	NOUN
ftr-394	3253	21	.	.	PUNCT
ftr-394	3253	22	”	"	PUNCT
ftr-394	3254	1	president	president	PROPN
ftr-394	3254	2	bush	bush	PROPN
ftr-394	3254	3	nominated	nominate	VERB
ftr-394	3254	4	douglas	douglas	PROPN
ftr-394	3254	5	h.	h.	PROPN
ftr-394	3254	6	shulman	shulman	PROPN
ftr-394	3254	7	,	,	PUNCT
ftr-394	3254	8	vice	vice	NOUN
ftr-394	3254	9	chairman	chairman	NOUN
ftr-394	3254	10	of	of	ADP
ftr-394	3254	11	the	the	DET
ftr-394	3254	12	financial	financial	ADJ
ftr-394	3254	13	industry	industry	NOUN
ftr-394	3254	14	regulatory	regulatory	ADJ
ftr-394	3254	15	authority	authority	NOUN
ftr-394	3254	16	(	(	PUNCT
ftr-394	3254	17	formerly	formerly	ADV
ftr-394	3254	18	known	know	VERB
ftr-394	3254	19	as	as	ADP
ftr-394	3254	20	the	the	DET
ftr-394	3254	21	national	national	PROPN
ftr-394	3254	22	association	association	PROPN
ftr-394	3254	23	of	of	ADP
ftr-394	3254	24	securities	security	NOUN
ftr-394	3254	25	dealers	dealer	NOUN
ftr-394	3254	26	)	)	PUNCT
ftr-394	3254	27	on	on	ADP
ftr-394	3254	28	11/21/07	11/21/07	PROPN
ftr-394	3254	29	to	to	PART
ftr-394	3254	30	be	be	AUX
ftr-394	3254	31	commissioner	commissioner	NOUN
ftr-394	3254	32	of	of	ADP
ftr-394	3254	33	internal	internal	ADJ
ftr-394	3254	34	revenue	revenue	NOUN
ftr-394	3254	35	.	.	PUNCT
ftr-394	3255	1	11	11	NUM
ftr-394	3255	2	.	.	PUNCT
ftr-394	3255	3	proposed	propose	VERB
ftr-394	3255	4	circular	circular	ADJ
ftr-394	3255	5	230	230	NUM
ftr-394	3255	6	changes	change	NOUN
ftr-394	3255	7	that	that	PRON
ftr-394	3255	8	do	do	AUX
ftr-394	3255	9	not	not	PART
ftr-394	3255	10	relate	relate	VERB
ftr-394	3255	11	to	to	ADP
ftr-394	3255	12	tax	tax	NOUN
ftr-394	3255	13	shelters	shelter	NOUN
ftr-394	3255	14	are	be	AUX
ftr-394	3255	15	nevertheless	nevertheless	ADV
ftr-394	3255	16	controversial	controversial	ADJ
ftr-394	3255	17	,	,	PUNCT
ftr-394	3255	18	what	what	PRON
ftr-394	3255	19	with	with	ADP
ftr-394	3255	20	new	new	ADJ
ftr-394	3255	21	restrictions	restriction	NOUN
ftr-394	3255	22	on	on	ADP
ftr-394	3255	23	the	the	DET
ftr-394	3255	24	use	use	NOUN
ftr-394	3255	25	of	of	ADP
ftr-394	3255	26	contingent	contingent	NOUN
ftr-394	3255	27	fees	fee	NOUN
ftr-394	3255	28	,	,	PUNCT
ftr-394	3255	29	monetary	monetary	ADJ
ftr-394	3255	30	penalties	penalty	NOUN
ftr-394	3255	31	for	for	ADP
ftr-394	3255	32	practitioners	practitioner	NOUN
ftr-394	3255	33	and	and	CCONJ
ftr-394	3255	34	their	their	PRON
ftr-394	3255	35	firms	firm	NOUN
ftr-394	3255	36	,	,	PUNCT
ftr-394	3255	37	and	and	CCONJ
ftr-394	3255	38	public	public	ADJ
ftr-394	3255	39	hearings	hearing	NOUN
ftr-394	3255	40	before	before	ADP
ftr-394	3255	41	aljs	aljs	NOUN
ftr-394	3255	42	.	.	PUNCT
ftr-394	3256	1	reg-122380	reg-122380	PROPN
ftr-394	3256	2	-	-	PUNCT
ftr-394	3256	3	02	02	NUM
ftr-394	3256	4	,	,	PUNCT
ftr-394	3256	5	regulations	regulation	NOUN
ftr-394	3256	6	governing	govern	VERB
ftr-394	3256	7	practice	practice	NOUN
ftr-394	3256	8	before	before	ADP
ftr-394	3256	9	the	the	DET
ftr-394	3256	10	internal	internal	ADJ
ftr-394	3256	11	revenue	revenue	NOUN
ftr-394	3256	12	service	service	NOUN
ftr-394	3256	13	,	,	PUNCT
ftr-394	3256	14	71	71	NUM
ftr-394	3256	15	f.r	f.r	NOUN
ftr-394	3256	16	.	.	PROPN
ftr-394	3256	17	6421	6421	NUM
ftr-394	3256	18	(	(	PUNCT
ftr-394	3256	19	2/8/06	2/8/06	NUM
ftr-394	3256	20	)	)	PUNCT
ftr-394	3256	21	.	.	PUNCT
ftr-394	3257	1	proposed	propose	VERB
ftr-394	3257	2	regulations	regulation	NOUN
ftr-394	3257	3	issued	issue	VERB
ftr-394	3257	4	based	base	VERB
ftr-394	3257	5	upon	upon	SCONJ
ftr-394	3257	6	consideration	consideration	NOUN
ftr-394	3257	7	of	of	ADP
ftr-394	3257	8	comments	comment	NOUN
ftr-394	3257	9	received	receive	VERB
ftr-394	3257	10	in	in	ADP
ftr-394	3257	11	response	response	NOUN
ftr-394	3257	12	to	to	ADP
ftr-394	3257	13	questions	question	NOUN
ftr-394	3257	14	posed	pose	VERB
ftr-394	3257	15	in	in	ADP
ftr-394	3257	16	an	an	DET
ftr-394	3257	17	advance	advance	NOUN
ftr-394	3257	18	notice	notice	NOUN
ftr-394	3257	19	of	of	ADP
ftr-394	3257	20	proposed	propose	VERB
ftr-394	3257	21	rulemaking	rulemaking	NOUN
ftr-394	3257	22	(	(	PUNCT
ftr-394	3257	23	anprm	anprm	NOUN
ftr-394	3257	24	)	)	PUNCT
ftr-394	3257	25	at	at	ADP
ftr-394	3257	26	67	67	NUM
ftr-394	3257	27	f.r	f.r	NOUN
ftr-394	3257	28	.	.	PROPN
ftr-394	3257	29	77724	77724	NUM
ftr-394	3257	30	(	(	PUNCT
ftr-394	3257	31	12/19/02	12/19/02	NUM
ftr-394	3257	32	)	)	PUNCT
ftr-394	3257	33	,	,	PUNCT
ftr-394	3257	34	as	as	ADV
ftr-394	3257	35	well	well	ADV
ftr-394	3257	36	as	as	ADP
ftr-394	3257	37	amendments	amendment	NOUN
ftr-394	3257	38	made	make	VERB
ftr-394	3257	39	to	to	ADP
ftr-394	3257	40	31	31	NUM
ftr-394	3257	41	u.s.c	u.s.c	ADJ
ftr-394	3257	42	.	.	PUNCT
ftr-394	3258	1	§	§	PROPN
ftr-394	3258	2	330	330	NUM
ftr-394	3258	3	by	by	ADP
ftr-394	3258	4	the	the	DET
ftr-394	3258	5	american	american	PROPN
ftr-394	3258	6	jobs	jobs	PROPN
ftr-394	3258	7	creation	creation	PROPN
ftr-394	3258	8	act	act	NOUN
ftr-394	3258	9	of	of	ADP
ftr-394	3258	10	2004	2004	NUM
ftr-394	3258	11	.	.	PUNCT
ftr-394	3259	1	changes	change	NOUN
ftr-394	3259	2	include	include	VERB
ftr-394	3259	3	:	:	PUNCT
ftr-394	3259	4	(	(	PUNCT
ftr-394	3259	5	1	1	X
ftr-394	3259	6	)	)	PUNCT
ftr-394	3259	7	changing	change	VERB
ftr-394	3259	8	references	reference	NOUN
ftr-394	3259	9	to	to	ADP
ftr-394	3259	10	the	the	DET
ftr-394	3259	11	office	office	NOUN
ftr-394	3259	12	of	of	ADP
ftr-394	3259	13	the	the	DET
ftr-394	3259	14	director	director	NOUN
ftr-394	3259	15	of	of	ADP
ftr-394	3259	16	practice	practice	NOUN
ftr-394	3259	17	to	to	ADP
ftr-394	3259	18	the	the	DET
ftr-394	3259	19	office	office	NOUN
ftr-394	3259	20	of	of	ADP
ftr-394	3259	21	professional	professional	ADJ
ftr-394	3259	22	responsibility	responsibility	NOUN
ftr-394	3259	23	;	;	PUNCT
ftr-394	3259	24	(	(	PUNCT
ftr-394	3259	25	2	2	X
ftr-394	3259	26	)	)	PUNCT
ftr-394	3259	27	adding	add	VERB
ftr-394	3259	28	to	to	ADP
ftr-394	3259	29	the	the	DET
ftr-394	3259	30	definition	definition	NOUN
ftr-394	3259	31	of	of	ADP
ftr-394	3259	32	“	"	PUNCT
ftr-394	3259	33	practice	practice	NOUN
ftr-394	3259	34	before	before	ADP
ftr-394	3259	35	the	the	DET
ftr-394	3259	36	[	[	X
ftr-394	3259	37	irs	irs	X
ftr-394	3259	38	]	]	PUNCT
ftr-394	3259	39	”	"	PUNCT
ftr-394	3259	40	in	in	ADP
ftr-394	3259	41	§	§	PROPN
ftr-394	3259	42	10.2(d	10.2(d	NUM
ftr-394	3259	43	)	)	PUNCT
ftr-394	3259	44	“	"	PUNCT
ftr-394	3259	45	rendering	render	VERB
ftr-394	3259	46	written	write	VERB
ftr-394	3259	47	advice	advice	NOUN
ftr-394	3259	48	with	with	ADP
ftr-394	3259	49	respect	respect	NOUN
ftr-394	3259	50	to	to	ADP
ftr-394	3259	51	any	any	DET
ftr-394	3259	52	entity	entity	NOUN
ftr-394	3259	53	,	,	PUNCT
ftr-394	3259	54	transaction	transaction	NOUN
ftr-394	3259	55	plan	plan	NOUN
ftr-394	3259	56	or	or	CCONJ
ftr-394	3259	57	arrangement	arrangement	NOUN
ftr-394	3259	58	,	,	PUNCT
ftr-394	3259	59	or	or	CCONJ
ftr-394	3259	60	other	other	ADJ
ftr-394	3259	61	plan	plan	NOUN
ftr-394	3259	62	or	or	CCONJ
ftr-394	3259	63	arrangement	arrangement	NOUN
ftr-394	3259	64	having	have	VERB
ftr-394	3259	65	a	a	DET
ftr-394	3259	66	potential	potential	NOUN
ftr-394	3259	67	for	for	ADP
ftr-394	3259	68	tax	tax	NOUN
ftr-394	3259	69	avoidance	avoidance	NOUN
ftr-394	3259	70	or	or	CCONJ
ftr-394	3259	71	evasion	evasion	NOUN
ftr-394	3259	72	;	;	PUNCT
ftr-394	3259	73	”	"	PUNCT
ftr-394	3259	74	(	(	PUNCT
ftr-394	3259	75	3	3	X
ftr-394	3259	76	)	)	PUNCT
ftr-394	3259	77	revoking	revoke	VERB
ftr-394	3259	78	the	the	DET
ftr-394	3259	79	authorization	authorization	NOUN
ftr-394	3259	80	of	of	ADP
ftr-394	3259	81	an	an	DET
ftr-394	3259	82	unenrolled	unenrolled	ADJ
ftr-394	3259	83	return	return	NOUN
ftr-394	3259	84	preparer	preparer	NOUN
ftr-394	3259	85	to	to	PART
ftr-394	3259	86	represent	represent	VERB
ftr-394	3259	87	a	a	DET
ftr-394	3259	88	taxpayer	taxpayer	NOUN
ftr-394	3259	89	during	during	ADP
ftr-394	3259	90	an	an	DET
ftr-394	3259	91	examination	examination	NOUN
ftr-394	3259	92	of	of	ADP
ftr-394	3259	93	a	a	DET
ftr-394	3259	94	return	return	NOUN
ftr-394	3259	95	that	that	PRON
ftr-394	3259	96	he	he	PRON
ftr-394	3259	97	or	or	CCONJ
ftr-394	3259	98	she	she	PRON
ftr-394	3259	99	prepared	prepare	VERB
ftr-394	3259	100	;	;	PUNCT
ftr-394	3259	101	(	(	PUNCT
ftr-394	3259	102	4	4	X
ftr-394	3259	103	)	)	PUNCT
ftr-394	3259	104	eliminating	eliminate	VERB
ftr-394	3259	105	the	the	DET
ftr-394	3259	106	ability	ability	NOUN
ftr-394	3259	107	of	of	ADP
ftr-394	3259	108	a	a	DET
ftr-394	3259	109	practitioner	practitioner	NOUN
ftr-394	3259	110	to	to	PART
ftr-394	3259	111	charge	charge	VERB
ftr-394	3259	112	a	a	DET
ftr-394	3259	113	contingent	contingent	ADJ
ftr-394	3259	114	fee	fee	NOUN
ftr-394	3259	115	for	for	ADP
ftr-394	3259	116	services	service	NOUN
ftr-394	3259	117	rendered	render	VERB
ftr-394	3259	118	in	in	ADP
ftr-394	3259	119	connection	connection	NOUN
ftr-394	3259	120	with	with	ADP
ftr-394	3259	121	the	the	DET
ftr-394	3259	122	preparation	preparation	NOUN
ftr-394	3259	123	or	or	CCONJ
ftr-394	3259	124	filing	filing	NOUN
ftr-394	3259	125	of	of	ADP
ftr-394	3259	126	an	an	DET
ftr-394	3259	127	amended	amend	VERB
ftr-394	3259	128	tax	tax	NOUN
ftr-394	3259	129	return	return	NOUN
ftr-394	3259	130	or	or	CCONJ
ftr-394	3259	131	claim	claim	NOUN
ftr-394	3259	132	for	for	ADP
ftr-394	3259	133	refund	refund	NOUN
ftr-394	3259	134	or	or	CCONJ
ftr-394	3259	135	credit	credit	NOUN
ftr-394	3259	136	,	,	PUNCT
ftr-394	3259	137	although	although	SCONJ
ftr-394	3259	138	contingent	contingent	ADJ
ftr-394	3259	139	fees	fee	NOUN
ftr-394	3259	140	are	be	AUX
ftr-394	3259	141	permissible	permissible	ADJ
ftr-394	3259	142	for	for	ADP
ftr-394	3259	143	services	service	NOUN
ftr-394	3259	144	rendered	render	VERB
ftr-394	3259	145	in	in	ADP
ftr-394	3259	146	connection	connection	NOUN
ftr-394	3259	147	with	with	ADP
ftr-394	3259	148	the	the	DET
ftr-394	3259	149	irs	irs	PROPN
ftr-394	3259	150	’s	’s	PART
ftr-394	3259	151	examination	examination	NOUN
ftr-394	3259	152	of	of	ADP
ftr-394	3259	153	,	,	PUNCT
ftr-394	3259	154	or	or	CCONJ
ftr-394	3259	155	challenge	challenge	VERB
ftr-394	3259	156	to	to	ADP
ftr-394	3259	157	,	,	PUNCT
ftr-394	3259	158	an	an	DET
ftr-394	3259	159	amended	amend	VERB
ftr-394	3259	160	return	return	NOUN
ftr-394	3259	161	or	or	CCONJ
ftr-394	3259	162	claim	claim	NOUN
ftr-394	3259	163	for	for	ADP
ftr-394	3259	164	refund	refund	NOUN
ftr-394	3259	165	or	or	CCONJ
ftr-394	3259	166	credit	credit	NOUN
ftr-394	3259	167	filed	file	VERB
ftr-394	3259	168	prior	prior	ADV
ftr-394	3259	169	to	to	ADP
ftr-394	3259	170	the	the	DET
ftr-394	3259	171	taxpayer	taxpayer	NOUN
ftr-394	3259	172	receiving	receive	VERB
ftr-394	3259	173	notice	notice	NOUN
ftr-394	3259	174	of	of	ADP
ftr-394	3259	175	the	the	DET
ftr-394	3259	176	examination	examination	NOUN
ftr-394	3259	177	of	of	ADP
ftr-394	3259	178	,	,	PUNCT
ftr-394	3259	179	or	or	CCONJ
ftr-394	3259	180	challenge	challenge	VERB
ftr-394	3259	181	to	to	ADP
ftr-394	3259	182	the	the	DET
ftr-394	3259	183	original	original	ADJ
ftr-394	3259	184	tax	tax	NOUN
ftr-394	3259	185	return	return	NOUN
ftr-394	3259	186	,	,	PUNCT
ftr-394	3259	187	§	§	PROPN
ftr-394	3259	188	10.27	10.27	NUM
ftr-394	3259	189	;	;	PUNCT
ftr-394	3259	190	(	(	PUNCT
ftr-394	3259	191	5	5	X
ftr-394	3259	192	)	)	PUNCT
ftr-394	3259	193	adding	add	VERB
ftr-394	3259	194	to	to	ADP
ftr-394	3259	195	the	the	DET
ftr-394	3259	196	standards	standard	NOUN
ftr-394	3259	197	applicable	applicable	ADJ
ftr-394	3259	198	with	with	ADP
ftr-394	3259	199	respect	respect	NOUN
ftr-394	3259	200	to	to	ADP
ftr-394	3259	201	tax	tax	NOUN
ftr-394	3259	202	return	return	NOUN
ftr-394	3259	203	positions	position	NOUN
ftr-394	3259	204	in	in	ADP
ftr-394	3259	205	§	§	PROPN
ftr-394	3259	206	10.34	10.34	NUM
ftr-394	3259	207	,	,	PUNCT
ftr-394	3259	208	the	the	DET
ftr-394	3259	209	requirement	requirement	NOUN
ftr-394	3259	210	that	that	SCONJ
ftr-394	3259	211	a	a	DET
ftr-394	3259	212	practitioner	practitioner	NOUN
ftr-394	3259	213	may	may	AUX
ftr-394	3259	214	not	not	PART
ftr-394	3259	215	advise	advise	VERB
ftr-394	3259	216	a	a	DET
ftr-394	3259	217	client	client	NOUN
ftr-394	3259	218	to	to	PART
ftr-394	3259	219	submit	submit	VERB
ftr-394	3259	220	“	"	PUNCT
ftr-394	3259	221	a	a	DET
ftr-394	3259	222	document	document	NOUN
ftr-394	3259	223	,	,	PUNCT
ftr-394	3259	224	affidavit	affidavit	NOUN
ftr-394	3259	225	or	or	CCONJ
ftr-394	3259	226	other	other	ADJ
ftr-394	3259	227	paper	paper	NOUN
ftr-394	3259	228	…	…	PUNCT
ftr-394	3259	229	to	to	ADP
ftr-394	3259	230	the	the	DET
ftr-394	3259	231	[	[	X
ftr-394	3259	232	irs	irs	PROPN
ftr-394	3259	233	]	]	PUNCT
ftr-394	3259	234	”	"	PUNCT
ftr-394	3259	235	if	if	SCONJ
ftr-394	3259	236	(	(	PUNCT
ftr-394	3259	237	a	a	X
ftr-394	3259	238	)	)	PUNCT
ftr-394	3259	239	its	its	PRON
ftr-394	3259	240	purpose	purpose	NOUN
ftr-394	3259	241	is	be	AUX
ftr-394	3259	242	to	to	PART
ftr-394	3259	243	delay	delay	VERB
ftr-394	3259	244	or	or	CCONJ
ftr-394	3259	245	impede	impede	VERB
ftr-394	3259	246	the	the	DET
ftr-394	3259	247	administration	administration	NOUN
ftr-394	3259	248	of	of	ADP
ftr-394	3259	249	the	the	DET
ftr-394	3259	250	federal	federal	ADJ
ftr-394	3259	251	tax	tax	NOUN
ftr-394	3259	252	laws	law	NOUN
ftr-394	3259	253	,	,	PUNCT
ftr-394	3259	254	(	(	PUNCT
ftr-394	3259	255	b	b	X
ftr-394	3259	256	)	)	PUNCT
ftr-394	3259	257	it	it	PRON
ftr-394	3259	258	is	be	AUX
ftr-394	3259	259	frivolous	frivolous	ADJ
ftr-394	3259	260	or	or	CCONJ
ftr-394	3259	261	groundless	groundless	ADJ
ftr-394	3259	262	,	,	PUNCT
ftr-394	3259	263	or	or	CCONJ
ftr-394	3259	264	(	(	PUNCT
ftr-394	3259	265	c	c	X
ftr-394	3259	266	)	)	PUNCT
ftr-394	3259	267	it	it	PRON
ftr-394	3259	268	contains	contain	VERB
ftr-394	3259	269	or	or	CCONJ
ftr-394	3259	270	omits	omit	VERB
ftr-394	3259	271	2008	2008	NUM
ftr-394	3259	272	]	]	PUNCT
ftr-394	3259	273	recent	recent	ADJ
ftr-394	3259	274	developments	development	NOUN
ftr-394	3259	275	in	in	ADP
ftr-394	3259	276	federal	federal	ADJ
ftr-394	3259	277	income	income	NOUN
ftr-394	3259	278	taxation	taxation	NOUN
ftr-394	3259	279	873	873	NUM
ftr-394	3259	280	information	information	NOUN
ftr-394	3259	281	in	in	ADP
ftr-394	3259	282	a	a	DET
ftr-394	3259	283	manner	manner	NOUN
ftr-394	3259	284	that	that	PRON
ftr-394	3259	285	demonstrates	demonstrate	VERB
ftr-394	3259	286	an	an	DET
ftr-394	3259	287	intentional	intentional	ADJ
ftr-394	3259	288	disregard	disregard	NOUN
ftr-394	3259	289	of	of	ADP
ftr-394	3259	290	a	a	DET
ftr-394	3259	291	rule	rule	NOUN
ftr-394	3259	292	or	or	CCONJ
ftr-394	3259	293	regulation	regulation	NOUN
ftr-394	3259	294	;	;	PUNCT
ftr-394	3259	295	(	(	PUNCT
ftr-394	3259	296	6	6	X
ftr-394	3259	297	)	)	PUNCT
ftr-394	3259	298	adding	add	VERB
ftr-394	3259	299	to	to	ADP
ftr-394	3259	300	the	the	DET
ftr-394	3259	301	sanctions	sanction	NOUN
ftr-394	3259	302	in	in	ADP
ftr-394	3259	303	§	§	PROPN
ftr-394	3259	304	10.50	10.50	NUM
ftr-394	3259	305	the	the	DET
ftr-394	3259	306	authority	authority	NOUN
ftr-394	3259	307	to	to	PART
ftr-394	3259	308	impose	impose	VERB
ftr-394	3259	309	a	a	DET
ftr-394	3259	310	monetary	monetary	ADJ
ftr-394	3259	311	penalty	penalty	NOUN
ftr-394	3259	312	on	on	ADP
ftr-394	3259	313	the	the	DET
ftr-394	3259	314	practitioner	practitioner	NOUN
ftr-394	3259	315	who	who	PRON
ftr-394	3259	316	engages	engage	VERB
ftr-394	3259	317	in	in	ADP
ftr-394	3259	318	conduct	conduct	NOUN
ftr-394	3259	319	subject	subject	NOUN
ftr-394	3259	320	to	to	ADP
ftr-394	3259	321	sanction	sanction	NOUN
ftr-394	3259	322	,	,	PUNCT
ftr-394	3259	323	as	as	ADV
ftr-394	3259	324	well	well	ADV
ftr-394	3259	325	as	as	ADP
ftr-394	3259	326	the	the	DET
ftr-394	3259	327	authority	authority	NOUN
ftr-394	3259	328	to	to	PART
ftr-394	3259	329	impose	impose	VERB
ftr-394	3259	330	a	a	DET
ftr-394	3259	331	monetary	monetary	ADJ
ftr-394	3259	332	penalty	penalty	NOUN
ftr-394	3259	333	on	on	ADP
ftr-394	3259	334	the	the	DET
ftr-394	3259	335	“	"	PUNCT
ftr-394	3259	336	employer	employer	NOUN
ftr-394	3259	337	,	,	PUNCT
ftr-394	3259	338	firm	firm	ADJ
ftr-394	3259	339	or	or	CCONJ
ftr-394	3259	340	other	other	ADJ
ftr-394	3259	341	entity	entity	NOUN
ftr-394	3259	342	”	"	PUNCT
ftr-394	3259	343	of	of	ADP
ftr-394	3259	344	a	a	DET
ftr-394	3259	345	practitioner	practitioner	NOUN
ftr-394	3259	346	acting	act	VERB
ftr-394	3259	347	on	on	ADP
ftr-394	3259	348	its	its	PRON
ftr-394	3259	349	behalf	behalf	NOUN
ftr-394	3259	350	provided	provide	VERB
ftr-394	3259	351	that	that	SCONJ
ftr-394	3259	352	the	the	DET
ftr-394	3259	353	employer	employer	NOUN
ftr-394	3259	354	,	,	PUNCT
ftr-394	3259	355	firm	firm	ADJ
ftr-394	3259	356	or	or	CCONJ
ftr-394	3259	357	entity	entity	NOUN
ftr-394	3259	358	knew	know	VERB
ftr-394	3259	359	of	of	ADP
ftr-394	3259	360	reasonable	reasonable	ADJ
ftr-394	3259	361	should	should	AUX
ftr-394	3259	362	have	have	AUX
ftr-394	3259	363	known	know	VERB
ftr-394	3259	364	of	of	ADP
ftr-394	3259	365	such	such	ADJ
ftr-394	3259	366	conduct	conduct	NOUN
ftr-394	3259	367	;	;	PUNCT
ftr-394	3259	368	and	and	CCONJ
ftr-394	3259	369	(	(	PUNCT
ftr-394	3259	370	7	7	X
ftr-394	3259	371	)	)	PUNCT
ftr-394	3259	372	modifying	modify	VERB
ftr-394	3259	373	the	the	DET
ftr-394	3259	374	definition	definition	NOUN
ftr-394	3259	375	of	of	ADP
ftr-394	3259	376	disreputable	disreputable	ADJ
ftr-394	3259	377	conduct	conduct	NOUN
ftr-394	3259	378	in	in	ADP
ftr-394	3259	379	§	§	PROPN
ftr-394	3259	380	10.51	10.51	NUM
ftr-394	3259	381	to	to	PART
ftr-394	3259	382	include	include	VERB
ftr-394	3259	383	willful	willful	ADJ
ftr-394	3259	384	failure	failure	NOUN
ftr-394	3259	385	to	to	PART
ftr-394	3259	386	sign	sign	VERB
ftr-394	3259	387	a	a	DET
ftr-394	3259	388	tax	tax	NOUN
ftr-394	3259	389	return	return	NOUN
ftr-394	3259	390	the	the	DET
ftr-394	3259	391	practitioner	practitioner	NOUN
ftr-394	3259	392	prepared	prepare	VERB
ftr-394	3259	393	or	or	CCONJ
ftr-394	3259	394	unauthorized	unauthorized	ADJ
ftr-394	3259	395	disclosure	disclosure	NOUN
ftr-394	3259	396	of	of	ADP
ftr-394	3259	397	returns	return	NOUN
ftr-394	3259	398	or	or	CCONJ
ftr-394	3259	399	return	return	VERB
ftr-394	3259	400	information	information	NOUN
ftr-394	3259	401	.	.	PUNCT
ftr-394	3260	1	•	•	NUM
ftr-394	3260	2	the	the	DET
ftr-394	3260	3	most	most	ADV
ftr-394	3260	4	controversial	controversial	ADJ
ftr-394	3260	5	proposed	propose	VERB
ftr-394	3260	6	change	change	NOUN
ftr-394	3260	7	is	be	AUX
ftr-394	3260	8	a	a	DET
ftr-394	3260	9	provision	provision	NOUN
ftr-394	3260	10	in	in	ADP
ftr-394	3260	11	§	§	PROPN
ftr-394	3260	12	10.72(d	10.72(d	PROPN
ftr-394	3260	13	)	)	PUNCT
ftr-394	3260	14	that	that	SCONJ
ftr-394	3260	15	all	all	DET
ftr-394	3260	16	hearings	hearing	NOUN
ftr-394	3260	17	,	,	PUNCT
ftr-394	3260	18	reports	report	NOUN
ftr-394	3260	19	,	,	PUNCT
ftr-394	3260	20	evidence	evidence	NOUN
ftr-394	3260	21	,	,	PUNCT
ftr-394	3260	22	and	and	CCONJ
ftr-394	3260	23	decisions	decision	NOUN
ftr-394	3260	24	in	in	ADP
ftr-394	3260	25	a	a	DET
ftr-394	3260	26	disciplinary	disciplinary	ADJ
ftr-394	3260	27	proceeding	proceeding	NOUN
ftr-394	3260	28	be	be	AUX
ftr-394	3260	29	available	available	ADJ
ftr-394	3260	30	for	for	ADP
ftr-394	3260	31	public	public	ADJ
ftr-394	3260	32	inspection	inspection	NOUN
ftr-394	3260	33	,	,	PUNCT
ftr-394	3260	34	with	with	ADP
ftr-394	3260	35	protection	protection	NOUN
ftr-394	3260	36	of	of	ADP
ftr-394	3260	37	the	the	DET
ftr-394	3260	38	identities	identity	NOUN
ftr-394	3260	39	of	of	ADP
ftr-394	3260	40	any	any	DET
ftr-394	3260	41	third	third	ADJ
ftr-394	3260	42	-	-	PUNCT
ftr-394	3260	43	party	party	NOUN
ftr-394	3260	44	taxpayers	taxpayer	NOUN
ftr-394	3260	45	contained	contain	VERB
ftr-394	3260	46	in	in	ADP
ftr-394	3260	47	returns	return	NOUN
ftr-394	3260	48	and	and	CCONJ
ftr-394	3260	49	return	return	VERB
ftr-394	3260	50	information	information	NOUN
ftr-394	3260	51	for	for	ADP
ftr-394	3260	52	use	use	NOUN
ftr-394	3260	53	in	in	ADP
ftr-394	3260	54	the	the	DET
ftr-394	3260	55	hearing	hearing	NOUN
ftr-394	3260	56	.	.	PUNCT
ftr-394	3261	1	a.	a.	NOUN
ftr-394	3261	2	monetary	monetary	ADJ
ftr-394	3261	3	penalties	penalty	NOUN
ftr-394	3261	4	guidance	guidance	NOUN
ftr-394	3261	5	.	.	PUNCT
ftr-394	3262	1	notice	notice	VERB
ftr-394	3262	2	2007	2007	NUM
ftr-394	3262	3	-	-	SYM
ftr-394	3262	4	39	39	NUM
ftr-394	3262	5	,	,	PUNCT
ftr-394	3262	6	2007	2007	NUM
ftr-394	3262	7	-	-	SYM
ftr-394	3262	8	20	20	NUM
ftr-394	3262	9	i.r.b	i.r.b	NOUN
ftr-394	3262	10	.	.	PUNCT
ftr-394	3263	1	1243	1243	NUM
ftr-394	3263	2	(	(	PUNCT
ftr-394	3263	3	5/14/07	5/14/07	NUM
ftr-394	3263	4	)	)	PUNCT
ftr-394	3263	5	.	.	PUNCT
ftr-394	3264	1	this	this	DET
ftr-394	3264	2	notice	notice	NOUN
ftr-394	3264	3	provides	provide	VERB
ftr-394	3264	4	guidance	guidance	NOUN
ftr-394	3264	5	with	with	ADP
ftr-394	3264	6	respect	respect	NOUN
ftr-394	3264	7	to	to	ADP
ftr-394	3264	8	monetary	monetary	ADJ
ftr-394	3264	9	penalties	penalty	NOUN
ftr-394	3264	10	under	under	ADP
ftr-394	3264	11	§	§	PROPN
ftr-394	3264	12	10.52	10.52	NUM
ftr-394	3264	13	of	of	ADP
ftr-394	3264	14	circular	circular	ADJ
ftr-394	3264	15	230	230	NUM
ftr-394	3264	16	.	.	PUNCT
ftr-394	3265	1	the	the	DET
ftr-394	3265	2	examples	example	NOUN
ftr-394	3265	3	indicate	indicate	VERB
ftr-394	3265	4	that	that	SCONJ
ftr-394	3265	5	the	the	DET
ftr-394	3265	6	irs	irs	PROPN
ftr-394	3265	7	office	office	NOUN
ftr-394	3265	8	of	of	ADP
ftr-394	3265	9	professional	professional	ADJ
ftr-394	3265	10	responsibility	responsibility	NOUN
ftr-394	3265	11	will	will	AUX
ftr-394	3265	12	interpret	interpret	VERB
ftr-394	3265	13	this	this	DET
ftr-394	3265	14	provision	provision	NOUN
ftr-394	3265	15	broadly	broadly	ADV
ftr-394	3265	16	to	to	PART
ftr-394	3265	17	encourage	encourage	VERB
ftr-394	3265	18	compliance	compliance	NOUN
ftr-394	3265	19	with	with	ADP
ftr-394	3265	20	circular	circular	ADJ
ftr-394	3265	21	230	230	NUM
ftr-394	3265	22	.	.	PUNCT
ftr-394	3266	1	b.	b.	PROPN
ftr-394	3266	2	final	final	ADJ
ftr-394	3266	3	regulations	regulation	NOUN
ftr-394	3266	4	.	.	PUNCT
ftr-394	3267	1	t.d	t.d	PROPN
ftr-394	3267	2	.	.	NOUN
ftr-394	3267	3	9359	9359	NUM
ftr-394	3267	4	,	,	PUNCT
ftr-394	3267	5	regulations	regulation	NOUN
ftr-394	3267	6	governing	govern	VERB
ftr-394	3267	7	practice	practice	NOUN
ftr-394	3267	8	before	before	ADP
ftr-394	3267	9	the	the	DET
ftr-394	3267	10	internal	internal	ADJ
ftr-394	3267	11	revenue	revenue	NOUN
ftr-394	3267	12	service	service	NOUN
ftr-394	3267	13	,	,	PUNCT
ftr-394	3267	14	72	72	NUM
ftr-394	3267	15	f.r	f.r	NOUN
ftr-394	3267	16	.	.	PROPN
ftr-394	3267	17	54540	54540	NUM
ftr-394	3267	18	(	(	PUNCT
ftr-394	3267	19	9/26/07	9/26/07	NUM
ftr-394	3267	20	)	)	PUNCT
ftr-394	3267	21	.	.	PUNCT
ftr-394	3268	1	final	final	ADJ
ftr-394	3268	2	regulations	regulation	NOUN
ftr-394	3268	3	,	,	PUNCT
ftr-394	3268	4	effective	effective	ADJ
ftr-394	3268	5	9/26/07	9/26/07	NUM
ftr-394	3268	6	,	,	PUNCT
ftr-394	3268	7	adopted	adopt	VERB
ftr-394	3268	8	the	the	DET
ftr-394	3268	9	february	february	PROPN
ftr-394	3268	10	2006	2006	NUM
ftr-394	3268	11	proposed	propose	VERB
ftr-394	3268	12	regulations	regulation	NOUN
ftr-394	3268	13	,	,	PUNCT
ftr-394	3268	14	with	with	ADP
ftr-394	3268	15	changes	change	NOUN
ftr-394	3268	16	.	.	PUNCT
ftr-394	3269	1	•	•	ADP
ftr-394	3269	2	as	as	ADP
ftr-394	3269	3	to	to	ADP
ftr-394	3269	4	whether	whether	SCONJ
ftr-394	3269	5	rendering	render	VERB
ftr-394	3269	6	of	of	ADP
ftr-394	3269	7	written	write	VERB
ftr-394	3269	8	tax	tax	NOUN
ftr-394	3269	9	advice	advice	NOUN
ftr-394	3269	10	constitutes	constitute	VERB
ftr-394	3269	11	practice	practice	NOUN
ftr-394	3269	12	before	before	ADP
ftr-394	3269	13	the	the	DET
ftr-394	3269	14	irs	irs	PROPN
ftr-394	3269	15	,	,	PUNCT
ftr-394	3269	16	the	the	DET
ftr-394	3269	17	final	final	ADJ
ftr-394	3269	18	regulations	regulation	NOUN
ftr-394	3269	19	hold	hold	VERB
ftr-394	3269	20	that	that	SCONJ
ftr-394	3269	21	it	it	PRON
ftr-394	3269	22	does	do	VERB
ftr-394	3269	23	,	,	PUNCT
ftr-394	3269	24	but	but	CCONJ
ftr-394	3269	25	that	that	SCONJ
ftr-394	3269	26	the	the	DET
ftr-394	3269	27	attorney	attorney	NOUN
ftr-394	3269	28	or	or	CCONJ
ftr-394	3269	29	cpa	cpa	NOUN
ftr-394	3269	30	is	be	AUX
ftr-394	3269	31	not	not	PART
ftr-394	3269	32	required	require	VERB
ftr-394	3269	33	to	to	PART
ftr-394	3269	34	file	file	VERB
ftr-394	3269	35	a	a	DET
ftr-394	3269	36	form	form	NOUN
ftr-394	3269	37	2848	2848	NUM
ftr-394	3269	38	power	power	NOUN
ftr-394	3269	39	of	of	ADP
ftr-394	3269	40	attorney	attorney	NOUN
ftr-394	3269	41	before	before	ADP
ftr-394	3269	42	doing	do	VERB
ftr-394	3269	43	so	so	ADV
ftr-394	3269	44	.	.	PUNCT
ftr-394	3270	1	•	•	NUM
ftr-394	3270	2	the	the	DET
ftr-394	3270	3	contingent	contingent	NOUN
ftr-394	3270	4	fee	fee	NOUN
ftr-394	3270	5	rules	rule	NOUN
ftr-394	3270	6	were	be	AUX
ftr-394	3270	7	modified	modify	VERB
ftr-394	3270	8	to	to	PART
ftr-394	3270	9	permit	permit	VERB
ftr-394	3270	10	a	a	DET
ftr-394	3270	11	practitioner	practitioner	NOUN
ftr-394	3270	12	to	to	PART
ftr-394	3270	13	charge	charge	VERB
ftr-394	3270	14	a	a	DET
ftr-394	3270	15	contingent	contingent	ADJ
ftr-394	3270	16	fee	fee	NOUN
ftr-394	3270	17	for	for	ADP
ftr-394	3270	18	services	service	NOUN
ftr-394	3270	19	related	relate	VERB
ftr-394	3270	20	to	to	ADP
ftr-394	3270	21	filing	file	VERB
ftr-394	3270	22	an	an	DET
ftr-394	3270	23	amended	amend	VERB
ftr-394	3270	24	return	return	NOUN
ftr-394	3270	25	or	or	CCONJ
ftr-394	3270	26	claim	claim	NOUN
ftr-394	3270	27	provided	provide	VERB
ftr-394	3270	28	that	that	SCONJ
ftr-394	3270	29	the	the	DET
ftr-394	3270	30	amended	amend	VERB
ftr-394	3270	31	return	return	NOUN
ftr-394	3270	32	or	or	CCONJ
ftr-394	3270	33	claim	claim	NOUN
ftr-394	3270	34	was	be	AUX
ftr-394	3270	35	filed	file	VERB
ftr-394	3270	36	within	within	ADP
ftr-394	3270	37	120	120	NUM
ftr-394	3270	38	days	day	NOUN
ftr-394	3270	39	of	of	ADP
ftr-394	3270	40	taxpayer	taxpayer	NOUN
ftr-394	3270	41	notification	notification	NOUN
ftr-394	3270	42	of	of	ADP
ftr-394	3270	43	an	an	DET
ftr-394	3270	44	examination	examination	NOUN
ftr-394	3270	45	.	.	PUNCT
ftr-394	3271	1	also	also	ADV
ftr-394	3271	2	permitted	permit	VERB
ftr-394	3271	3	are	be	AUX
ftr-394	3271	4	contingent	contingent	ADJ
ftr-394	3271	5	fees	fee	NOUN
ftr-394	3271	6	for	for	ADP
ftr-394	3271	7	interest	interest	NOUN
ftr-394	3271	8	and	and	CCONJ
ftr-394	3271	9	penalty	penalty	NOUN
ftr-394	3271	10	reviews	review	NOUN
ftr-394	3271	11	,	,	PUNCT
ftr-394	3271	12	as	as	ADV
ftr-394	3271	13	well	well	ADV
ftr-394	3271	14	as	as	ADP
ftr-394	3271	15	for	for	ADP
ftr-394	3271	16	services	service	NOUN
ftr-394	3271	17	rendered	render	VERB
ftr-394	3271	18	in	in	ADP
ftr-394	3271	19	connection	connection	NOUN
ftr-394	3271	20	with	with	ADP
ftr-394	3271	21	a	a	DET
ftr-394	3271	22	judicial	judicial	ADJ
ftr-394	3271	23	proceeding	proceeding	NOUN
ftr-394	3271	24	.	.	PUNCT
ftr-394	3272	1	these	these	DET
ftr-394	3272	2	changes	change	NOUN
ftr-394	3272	3	apply	apply	VERB
ftr-394	3272	4	to	to	ADP
ftr-394	3272	5	fee	fee	NOUN
ftr-394	3272	6	arrangements	arrangement	NOUN
ftr-394	3272	7	entered	enter	VERB
ftr-394	3272	8	into	into	ADP
ftr-394	3272	9	after	after	ADP
ftr-394	3272	10	3/26/08	3/26/08	NUM
ftr-394	3272	11	.	.	NOUN
ftr-394	3272	12	•	•	ADP
ftr-394	3272	13	as	as	ADP
ftr-394	3272	14	to	to	ADP
ftr-394	3272	15	disclosure	disclosure	NOUN
ftr-394	3272	16	of	of	ADP
ftr-394	3272	17	a	a	DET
ftr-394	3272	18	disciplinary	disciplinary	ADJ
ftr-394	3272	19	decision	decision	NOUN
ftr-394	3272	20	by	by	ADP
ftr-394	3272	21	an	an	DET
ftr-394	3272	22	administrative	administrative	ADJ
ftr-394	3272	23	law	law	NOUN
ftr-394	3272	24	judge	judge	NOUN
ftr-394	3272	25	,	,	PUNCT
ftr-394	3272	26	this	this	DET
ftr-394	3272	27	disclosure	disclosure	NOUN
ftr-394	3272	28	is	be	AUX
ftr-394	3272	29	to	to	PART
ftr-394	3272	30	be	be	AUX
ftr-394	3272	31	delayed	delay	VERB
ftr-394	3272	32	until	until	SCONJ
ftr-394	3272	33	after	after	SCONJ
ftr-394	3272	34	the	the	DET
ftr-394	3272	35	decision	decision	NOUN
ftr-394	3272	36	becomes	become	VERB
ftr-394	3272	37	final	final	ADJ
ftr-394	3272	38	.	.	PUNCT
ftr-394	3273	1	12	12	NUM
ftr-394	3273	2	.	.	PUNCT
ftr-394	3273	3	fleetboston	fleetboston	PROPN
ftr-394	3273	4	financial	financial	PROPN
ftr-394	3273	5	corp	corp	PROPN
ftr-394	3273	6	.	.	PROPN
ftr-394	3274	1	v.	v.	PROPN
ftr-394	3274	2	united	united	PROPN
ftr-394	3274	3	states	states	PROPN
ftr-394	3274	4	,	,	PUNCT
ftr-394	3274	5	483	483	NUM
ftr-394	3274	6	f.3d	f.3d	NUM
ftr-394	3274	7	1345	1345	NUM
ftr-394	3275	1	(	(	PUNCT
ftr-394	3275	2	fed	fed	PROPN
ftr-394	3275	3	.	.	PUNCT
ftr-394	3275	4	cir	cir	PROPN
ftr-394	3275	5	.	.	PUNCT
ftr-394	3276	1	4/19/07	4/19/07	NUM
ftr-394	3276	2	)	)	PUNCT
ftr-394	3276	3	the	the	DET
ftr-394	3276	4	federal	federal	ADJ
ftr-394	3276	5	circuit	circuit	PROPN
ftr-394	3276	6	interpreted	interpret	VERB
ftr-394	3276	7	rev	rev	PROPN
ftr-394	3276	8	.	.	PROPN
ftr-394	3277	1	rul	rul	PROPN
ftr-394	3277	2	.	.	PUNCT
ftr-394	3277	3	88874	88874	NUM
ftr-394	3278	1	florida	florida	PROPN
ftr-394	3278	2	tax	tax	NOUN
ftr-394	3278	3	review	review	NOUN
ftr-394	3278	4	[	[	X
ftr-394	3278	5	vol	vol	NOUN
ftr-394	3278	6	.	.	PUNCT
ftr-394	3279	1	8	8	NUM
ftr-394	3279	2	:	:	PUNCT
ftr-394	3279	3	si	si	PROPN
ftr-394	3279	4	98	98	NUM
ftr-394	3279	5	,	,	PUNCT
ftr-394	3279	6	1988	1988	NUM
ftr-394	3279	7	-	-	SYM
ftr-394	3279	8	2	2	NUM
ftr-394	3279	9	c.b	c.b	PROPN
ftr-394	3279	10	.	.	PROPN
ftr-394	3279	11	356	356	NUM
ftr-394	3279	12	,	,	PUNCT
ftr-394	3279	13	and	and	CCONJ
ftr-394	3279	14	rev	rev	PROPN
ftr-394	3279	15	.	.	PROPN
ftr-394	3279	16	rul	rul	PROPN
ftr-394	3279	17	.	.	PUNCT
ftr-394	3280	1	99	99	NUM
ftr-394	3280	2	-	-	SYM
ftr-394	3280	3	40	40	NUM
ftr-394	3280	4	,	,	PUNCT
ftr-394	3280	5	1999	1999	NUM
ftr-394	3280	6	-	-	SYM
ftr-394	3280	7	2	2	NUM
ftr-394	3280	8	c.b	c.b	PROPN
ftr-394	3280	9	.	.	PROPN
ftr-394	3280	10	441	441	NUM
ftr-394	3280	11	,	,	PUNCT
ftr-394	3280	12	to	to	PART
ftr-394	3280	13	provide	provide	VERB
ftr-394	3280	14	for	for	ADP
ftr-394	3280	15	interest	interest	NOUN
ftr-394	3280	16	to	to	PART
ftr-394	3280	17	be	be	AUX
ftr-394	3280	18	charged	charge	VERB
ftr-394	3280	19	where	where	SCONJ
ftr-394	3280	20	overpayments	overpayment	NOUN
ftr-394	3280	21	for	for	ADP
ftr-394	3280	22	a	a	DET
ftr-394	3280	23	year	year	NOUN
ftr-394	3280	24	with	with	ADP
ftr-394	3280	25	respect	respect	NOUN
ftr-394	3280	26	to	to	ADP
ftr-394	3280	27	which	which	PRON
ftr-394	3280	28	a	a	DET
ftr-394	3280	29	deficiency	deficiency	NOUN
ftr-394	3280	30	subsequently	subsequently	ADV
ftr-394	3280	31	was	be	AUX
ftr-394	3280	32	assessed	assess	VERB
ftr-394	3280	33	were	be	AUX
ftr-394	3280	34	credited	credit	VERB
ftr-394	3280	35	to	to	ADP
ftr-394	3280	36	the	the	DET
ftr-394	3280	37	following	following	ADJ
ftr-394	3280	38	year	year	NOUN
ftr-394	3280	39	’s	’s	PART
ftr-394	3280	40	estimated	estimate	VERB
ftr-394	3280	41	taxes	taxis	NOUN
ftr-394	3280	42	even	even	ADV
ftr-394	3280	43	though	though	SCONJ
ftr-394	3280	44	the	the	DET
ftr-394	3280	45	amount	amount	NOUN
ftr-394	3280	46	credited	credit	VERB
ftr-394	3280	47	was	be	AUX
ftr-394	3280	48	not	not	PART
ftr-394	3280	49	needed	need	VERB
ftr-394	3280	50	to	to	PART
ftr-394	3280	51	meet	meet	VERB
ftr-394	3280	52	the	the	DET
ftr-394	3280	53	taxpayer	taxpayer	NOUN
ftr-394	3280	54	’s	’s	PART
ftr-394	3280	55	estimated	estimate	VERB
ftr-394	3280	56	tax	tax	NOUN
ftr-394	3280	57	obligations	obligation	NOUN
ftr-394	3280	58	but	but	CCONJ
ftr-394	3280	59	was	be	AUX
ftr-394	3280	60	treated	treat	VERB
ftr-394	3280	61	as	as	ADP
ftr-394	3280	62	a	a	DET
ftr-394	3280	63	payment	payment	NOUN
ftr-394	3280	64	of	of	ADP
ftr-394	3280	65	the	the	DET
ftr-394	3280	66	following	following	ADJ
ftr-394	3280	67	year	year	NOUN
ftr-394	3280	68	’s	’s	PART
ftr-394	3280	69	estimated	estimate	VERB
ftr-394	3280	70	tax	tax	NOUN
ftr-394	3280	71	by	by	ADP
ftr-394	3280	72	operation	operation	NOUN
ftr-394	3280	73	of	of	ADP
ftr-394	3280	74	reg	reg	NOUN
ftr-394	3280	75	.	.	PUNCT
ftr-394	3281	1	§	§	PROPN
ftr-394	3281	2	301.6402	301.6402	PROPN
ftr-394	3281	3	-	-	SYM
ftr-394	3281	4	3(a)(5	3(a)(5	NUM
ftr-394	3281	5	)	)	PUNCT
ftr-394	3281	6	.	.	PUNCT
ftr-394	3282	1	the	the	DET
ftr-394	3282	2	court	court	NOUN
ftr-394	3282	3	concluded	conclude	VERB
ftr-394	3282	4	that	that	SCONJ
ftr-394	3282	5	the	the	DET
ftr-394	3282	6	result	result	NOUN
ftr-394	3282	7	was	be	AUX
ftr-394	3282	8	not	not	PART
ftr-394	3282	9	inconsistent	inconsistent	ADJ
ftr-394	3282	10	with	with	ADP
ftr-394	3282	11	avon	avon	NOUN
ftr-394	3282	12	products	product	NOUN
ftr-394	3282	13	,	,	PUNCT
ftr-394	3282	14	inc	inc	PROPN
ftr-394	3282	15	.	.	PROPN
ftr-394	3282	16	v.	v.	PROPN
ftr-394	3282	17	united	united	PROPN
ftr-394	3282	18	states	states	PROPN
ftr-394	3282	19	,	,	PUNCT
ftr-394	3282	20	588	588	NUM
ftr-394	3282	21	f.2d	f.2d	NOUN
ftr-394	3282	22	342	342	NUM
ftr-394	3282	23	(	(	PUNCT
ftr-394	3282	24	2d	2d	NUM
ftr-394	3282	25	cir	cir	NOUN
ftr-394	3282	26	.	.	PROPN
ftr-394	3282	27	1978	1978	NUM
ftr-394	3282	28	)	)	PUNCT
ftr-394	3282	29	.	.	PUNCT
ftr-394	3283	1	13	13	NUM
ftr-394	3283	2	.	.	PUNCT
ftr-394	3284	1	t.d	t.d	PROPN
ftr-394	3284	2	.	.	PROPN
ftr-394	3284	3	9327	9327	NUM
ftr-394	3284	4	,	,	PUNCT
ftr-394	3284	5	disclosure	disclosure	NOUN
ftr-394	3284	6	of	of	ADP
ftr-394	3284	7	returns	return	NOUN
ftr-394	3284	8	and	and	CCONJ
ftr-394	3284	9	return	return	VERB
ftr-394	3284	10	information	information	NOUN
ftr-394	3284	11	in	in	ADP
ftr-394	3284	12	connection	connection	NOUN
ftr-394	3284	13	with	with	ADP
ftr-394	3284	14	written	write	VERB
ftr-394	3284	15	contracts	contract	NOUN
ftr-394	3284	16	or	or	CCONJ
ftr-394	3284	17	agreements	agreement	NOUN
ftr-394	3284	18	for	for	ADP
ftr-394	3284	19	the	the	DET
ftr-394	3284	20	acquisition	acquisition	NOUN
ftr-394	3284	21	of	of	ADP
ftr-394	3284	22	property	property	NOUN
ftr-394	3284	23	or	or	CCONJ
ftr-394	3284	24	services	service	NOUN
ftr-394	3284	25	for	for	ADP
ftr-394	3284	26	tax	tax	NOUN
ftr-394	3284	27	administration	administration	NOUN
ftr-394	3284	28	purposes	purpose	NOUN
ftr-394	3284	29	,	,	PUNCT
ftr-394	3285	1	72	72	NUM
ftr-394	3285	2	f.r	f.r	NOUN
ftr-394	3285	3	.	.	PROPN
ftr-394	3285	4	30974	30974	NUM
ftr-394	3285	5	(	(	PUNCT
ftr-394	3285	6	6/5/07	6/5/07	NUM
ftr-394	3285	7	)	)	PUNCT
ftr-394	3285	8	.	.	PUNCT
ftr-394	3286	1	the	the	DET
ftr-394	3286	2	treasury	treasury	NOUN
ftr-394	3286	3	has	have	AUX
ftr-394	3286	4	promulgated	promulgate	VERB
ftr-394	3286	5	final	final	ADJ
ftr-394	3286	6	regulations	regulation	NOUN
ftr-394	3286	7	,	,	PUNCT
ftr-394	3286	8	reg	reg	NOUN
ftr-394	3286	9	.	.	PUNCT
ftr-394	3287	1	§	§	PROPN
ftr-394	3287	2	301.6103(n)-1	301.6103(n)-1	NOUN
ftr-394	3287	3	,	,	PUNCT
ftr-394	3287	4	regarding	regard	VERB
ftr-394	3287	5	disclosure	disclosure	NOUN
ftr-394	3287	6	of	of	ADP
ftr-394	3287	7	confidential	confidential	ADJ
ftr-394	3287	8	tax	tax	NOUN
ftr-394	3287	9	return	return	NOUN
ftr-394	3287	10	information	information	NOUN
ftr-394	3287	11	by	by	ADP
ftr-394	3287	12	federal	federal	ADJ
ftr-394	3287	13	and	and	CCONJ
ftr-394	3287	14	state	state	NOUN
ftr-394	3287	15	tax	tax	NOUN
ftr-394	3287	16	agencies	agency	NOUN
ftr-394	3287	17	to	to	ADP
ftr-394	3287	18	independent	independent	ADJ
ftr-394	3287	19	contractors	contractor	NOUN
ftr-394	3287	20	under	under	ADP
ftr-394	3287	21	agreements	agreement	NOUN
ftr-394	3287	22	for	for	ADP
ftr-394	3287	23	goods	good	NOUN
ftr-394	3287	24	or	or	CCONJ
ftr-394	3287	25	services	service	NOUN
ftr-394	3287	26	.	.	PUNCT
ftr-394	3288	1	disclosure	disclosure	NOUN
ftr-394	3288	2	is	be	AUX
ftr-394	3288	3	limited	limit	VERB
ftr-394	3288	4	to	to	ADP
ftr-394	3288	5	that	that	PRON
ftr-394	3288	6	which	which	PRON
ftr-394	3288	7	is	be	AUX
ftr-394	3288	8	necessary	necessary	ADJ
ftr-394	3288	9	for	for	ADP
ftr-394	3288	10	performance	performance	NOUN
ftr-394	3288	11	of	of	ADP
ftr-394	3288	12	the	the	DET
ftr-394	3288	13	contract	contract	NOUN
ftr-394	3288	14	.	.	PUNCT
ftr-394	3289	1	in	in	ADP
ftr-394	3289	2	addition	addition	NOUN
ftr-394	3289	3	,	,	PUNCT
ftr-394	3289	4	the	the	DET
ftr-394	3289	5	final	final	ADJ
ftr-394	3289	6	regulations	regulation	NOUN
ftr-394	3289	7	provide	provide	VERB
ftr-394	3289	8	that	that	SCONJ
ftr-394	3289	9	a	a	DET
ftr-394	3289	10	contractor	contractor	NOUN
ftr-394	3289	11	receiving	receive	VERB
ftr-394	3289	12	return	return	NOUN
ftr-394	3289	13	information	information	NOUN
ftr-394	3289	14	becomes	become	VERB
ftr-394	3289	15	liable	liable	ADJ
ftr-394	3289	16	for	for	ADP
ftr-394	3289	17	penalties	penalty	NOUN
ftr-394	3289	18	for	for	ADP
ftr-394	3289	19	unauthorized	unauthorized	ADJ
ftr-394	3289	20	redisclosure	redisclosure	NOUN
ftr-394	3289	21	.	.	PUNCT
ftr-394	3290	1	14	14	NUM
ftr-394	3290	2	.	.	X
ftr-394	3291	1	timely	timely	ADJ
ftr-394	3291	2	filing	filing	NOUN
ftr-394	3291	3	goes	go	VERB
ftr-394	3291	4	postal	postal	ADJ
ftr-394	3291	5	worker	worker	NOUN
ftr-394	3291	6	.	.	PUNCT
ftr-394	3292	1	blake	blake	PROPN
ftr-394	3292	2	v.	v.	PROPN
ftr-394	3292	3	commissioner	commissioner	PROPN
ftr-394	3292	4	,	,	PUNCT
ftr-394	3292	5	t.c	t.c	PROPN
ftr-394	3292	6	.	.	PROPN
ftr-394	3292	7	memo	memo	NOUN
ftr-394	3292	8	.	.	PUNCT
ftr-394	3293	1	2007	2007	NUM
ftr-394	3293	2	-	-	SYM
ftr-394	3293	3	184	184	NUM
ftr-394	3293	4	(	(	PUNCT
ftr-394	3293	5	7/12/07	7/12/07	NUM
ftr-394	3293	6	)	)	PUNCT
ftr-394	3293	7	.	.	PUNCT
ftr-394	3294	1	the	the	DET
ftr-394	3294	2	taxpayer	taxpayer	NOUN
ftr-394	3294	3	’s	’s	PART
ftr-394	3294	4	tax	tax	NOUN
ftr-394	3294	5	court	court	NOUN
ftr-394	3294	6	petition	petition	NOUN
ftr-394	3294	7	that	that	PRON
ftr-394	3294	8	bore	bear	VERB
ftr-394	3294	9	uncancelled	uncancelle	VERB
ftr-394	3294	10	stamps	stamp	NOUN
ftr-394	3294	11	and	and	CCONJ
ftr-394	3294	12	did	do	AUX
ftr-394	3294	13	not	not	PART
ftr-394	3294	14	bear	bear	VERB
ftr-394	3294	15	a	a	DET
ftr-394	3294	16	postmark	postmark	NOUN
ftr-394	3294	17	was	be	AUX
ftr-394	3294	18	received	receive	VERB
ftr-394	3294	19	outside	outside	ADP
ftr-394	3294	20	the	the	DET
ftr-394	3294	21	90	90	NUM
ftr-394	3294	22	-	-	PUNCT
ftr-394	3294	23	day	day	NOUN
ftr-394	3294	24	period	period	NOUN
ftr-394	3294	25	for	for	ADP
ftr-394	3294	26	timely	timely	ADJ
ftr-394	3294	27	filing	filing	NOUN
ftr-394	3294	28	.	.	PUNCT
ftr-394	3295	1	judge	judge	PROPN
ftr-394	3295	2	chiechi	chiechi	PROPN
ftr-394	3295	3	nevertheless	nevertheless	ADV
ftr-394	3295	4	held	hold	VERB
ftr-394	3295	5	that	that	SCONJ
ftr-394	3295	6	the	the	DET
ftr-394	3295	7	petition	petition	NOUN
ftr-394	3295	8	was	be	AUX
ftr-394	3295	9	timely	timely	ADV
ftr-394	3295	10	filed	file	VERB
ftr-394	3295	11	based	base	VERB
ftr-394	3295	12	on	on	ADP
ftr-394	3295	13	the	the	DET
ftr-394	3295	14	taxpayer	taxpayer	NOUN
ftr-394	3295	15	’s	’s	PART
ftr-394	3295	16	attorney	attorney	NOUN
ftr-394	3295	17	’s	’s	PART
ftr-394	3295	18	unrefuted	unrefuted	ADJ
ftr-394	3295	19	credible	credible	ADJ
ftr-394	3295	20	testimony	testimony	NOUN
ftr-394	3295	21	that	that	SCONJ
ftr-394	3295	22	when	when	SCONJ
ftr-394	3295	23	he	he	PRON
ftr-394	3295	24	found	find	VERB
ftr-394	3295	25	the	the	DET
ftr-394	3295	26	local	local	ADJ
ftr-394	3295	27	post	post	NOUN
ftr-394	3295	28	office	office	NOUN
ftr-394	3295	29	closed	close	VERB
ftr-394	3295	30	on	on	ADP
ftr-394	3295	31	last	last	ADJ
ftr-394	3295	32	day	day	NOUN
ftr-394	3295	33	of	of	ADP
ftr-394	3295	34	the	the	DET
ftr-394	3295	35	90	90	NUM
ftr-394	3295	36	-	-	PUNCT
ftr-394	3295	37	day	day	NOUN
ftr-394	3295	38	period	period	NOUN
ftr-394	3295	39	,	,	PUNCT
ftr-394	3295	40	he	he	PRON
ftr-394	3295	41	gave	give	VERB
ftr-394	3295	42	a	a	DET
ftr-394	3295	43	stamped	stamped	ADJ
ftr-394	3295	44	envelope	envelope	NOUN
ftr-394	3295	45	containing	contain	VERB
ftr-394	3295	46	the	the	DET
ftr-394	3295	47	petition	petition	NOUN
ftr-394	3295	48	to	to	ADP
ftr-394	3295	49	a	a	DET
ftr-394	3295	50	postal	postal	ADJ
ftr-394	3295	51	worker	worker	NOUN
ftr-394	3295	52	who	who	PRON
ftr-394	3295	53	was	be	AUX
ftr-394	3295	54	parked	park	VERB
ftr-394	3295	55	nearby	nearby	ADV
ftr-394	3295	56	and	and	CCONJ
ftr-394	3295	57	was	be	AUX
ftr-394	3295	58	assured	assure	VERB
ftr-394	3295	59	by	by	ADP
ftr-394	3295	60	the	the	DET
ftr-394	3295	61	postal	postal	ADJ
ftr-394	3295	62	worker	worker	NOUN
ftr-394	3295	63	that	that	PRON
ftr-394	3295	64	the	the	DET
ftr-394	3295	65	envelope	envelope	NOUN
ftr-394	3295	66	would	would	AUX
ftr-394	3295	67	be	be	AUX
ftr-394	3295	68	postmarked	postmark	VERB
ftr-394	3295	69	that	that	DET
ftr-394	3295	70	day	day	NOUN
ftr-394	3295	71	.	.	PUNCT
ftr-394	3296	1	15	15	NUM
ftr-394	3296	2	.	.	PUNCT
ftr-394	3297	1	these	these	DET
ftr-394	3297	2	attorneys	attorney	NOUN
ftr-394	3297	3	missed	miss	VERB
ftr-394	3297	4	a	a	DET
ftr-394	3297	5	procedural	procedural	ADJ
ftr-394	3297	6	step	step	NOUN
ftr-394	3297	7	to	to	PART
ftr-394	3297	8	protect	protect	VERB
ftr-394	3297	9	their	their	PRON
ftr-394	3297	10	own	own	ADJ
ftr-394	3297	11	fees	fee	NOUN
ftr-394	3297	12	.	.	PUNCT
ftr-394	3298	1	set	set	VERB
ftr-394	3298	2	-	-	PUNCT
ftr-394	3298	3	off	off	ADP
ftr-394	3298	4	sidesteps	sidestep	VERB
ftr-394	3298	5	a	a	DET
ftr-394	3298	6	possible	possible	ADJ
ftr-394	3298	7	trumping	trump	VERB
ftr-394	3298	8	lien	lien	NOUN
ftr-394	3298	9	and	and	CCONJ
ftr-394	3298	10	lienor	lienor	NOUN
ftr-394	3298	11	must	must	AUX
ftr-394	3298	12	file	file	VERB
ftr-394	3298	13	an	an	DET
ftr-394	3298	14	administrative	administrative	ADJ
ftr-394	3298	15	refund	refund	NOUN
ftr-394	3298	16	claim	claim	NOUN
ftr-394	3298	17	before	before	ADP
ftr-394	3298	18	suing	sue	VERB
ftr-394	3298	19	to	to	PART
ftr-394	3298	20	recover	recover	VERB
ftr-394	3298	21	.	.	PUNCT
ftr-394	3299	1	dunn	dunn	PROPN
ftr-394	3299	2	&	&	CCONJ
ftr-394	3299	3	black	black	PROPN
ftr-394	3299	4	v.	v.	PROPN
ftr-394	3299	5	united	united	PROPN
ftr-394	3299	6	states	states	PROPN
ftr-394	3299	7	,	,	PUNCT
ftr-394	3299	8	492	492	NUM
ftr-394	3299	9	f.3d	f.3d	NUM
ftr-394	3299	10	1084	1084	NUM
ftr-394	3299	11	(	(	PUNCT
ftr-394	3299	12	9th	9th	ADJ
ftr-394	3299	13	cir	cir	NOUN
ftr-394	3299	14	.	.	PUNCT
ftr-394	3299	15	7/11/07	7/11/07	NUM
ftr-394	3299	16	)	)	PUNCT
ftr-394	3299	17	.	.	PUNCT
ftr-394	3300	1	the	the	DET
ftr-394	3300	2	government	government	NOUN
ftr-394	3300	3	set	set	VERB
ftr-394	3300	4	off	off	ADP
ftr-394	3300	5	unpaid	unpaid	ADJ
ftr-394	3300	6	taxes	taxis	NOUN
ftr-394	3300	7	against	against	ADP
ftr-394	3300	8	the	the	DET
ftr-394	3300	9	full	full	ADJ
ftr-394	3300	10	amount	amount	NOUN
ftr-394	3300	11	due	due	ADJ
ftr-394	3300	12	to	to	ADP
ftr-394	3300	13	a	a	DET
ftr-394	3300	14	plaintiff	plaintiff	NOUN
ftr-394	3300	15	,	,	PUNCT
ftr-394	3300	16	under	under	ADP
ftr-394	3300	17	a	a	DET
ftr-394	3300	18	court	court	NOUN
ftr-394	3300	19	of	of	ADP
ftr-394	3300	20	claims	claim	NOUN
ftr-394	3300	21	judgment	judgment	NOUN
ftr-394	3300	22	relating	relate	VERB
ftr-394	3300	23	to	to	ADP
ftr-394	3300	24	a	a	DET
ftr-394	3300	25	government	government	NOUN
ftr-394	3300	26	contract	contract	NOUN
ftr-394	3300	27	with	with	ADP
ftr-394	3300	28	plaintiff	plaintiff	NOUN
ftr-394	3300	29	,	,	PUNCT
ftr-394	3300	30	notwithstanding	notwithstanding	ADP
ftr-394	3300	31	the	the	DET
ftr-394	3300	32	plaintiff	plaintiff	NOUN
ftr-394	3300	33	’s	’s	PART
ftr-394	3300	34	attorney	attorney	NOUN
ftr-394	3300	35	’s	’s	PART
ftr-394	3300	36	lien	lien	NOUN
ftr-394	3300	37	for	for	ADP
ftr-394	3300	38	fees	fee	NOUN
ftr-394	3300	39	with	with	ADP
ftr-394	3300	40	respect	respect	NOUN
ftr-394	3300	41	to	to	ADP
ftr-394	3300	42	the	the	DET
ftr-394	3300	43	judgment	judgment	NOUN
ftr-394	3300	44	award	award	NOUN
ftr-394	3300	45	.	.	PUNCT
ftr-394	3301	1	the	the	DET
ftr-394	3301	2	court	court	NOUN
ftr-394	3301	3	held	hold	VERB
ftr-394	3301	4	that	that	SCONJ
ftr-394	3301	5	the	the	DET
ftr-394	3301	6	law	law	NOUN
ftr-394	3301	7	firm	firm	NOUN
ftr-394	3301	8	lacked	lack	VERB
ftr-394	3301	9	standing	stand	VERB
ftr-394	3301	10	to	to	PART
ftr-394	3301	11	sue	sue	VERB
ftr-394	3301	12	for	for	ADP
ftr-394	3301	13	recovery	recovery	NOUN
ftr-394	3301	14	of	of	ADP
ftr-394	3301	15	the	the	DET
ftr-394	3301	16	fees	fee	NOUN
ftr-394	3301	17	because	because	SCONJ
ftr-394	3301	18	it	it	PRON
ftr-394	3301	19	failed	fail	VERB
ftr-394	3301	20	to	to	PART
ftr-394	3301	21	comply	comply	VERB
ftr-394	3301	22	with	with	ADP
ftr-394	3301	23	the	the	DET
ftr-394	3301	24	§	§	PROPN
ftr-394	3301	25	7422(a	7422(a	NOUN
ftr-394	3301	26	)	)	PUNCT
ftr-394	3301	27	requirement	requirement	NOUN
ftr-394	3301	28	that	that	SCONJ
ftr-394	3301	29	an	an	DET
ftr-394	3301	30	administrative	administrative	ADJ
ftr-394	3301	31	refund	refund	NOUN
ftr-394	3301	32	claim	claim	NOUN
ftr-394	3301	33	must	must	AUX
ftr-394	3301	34	have	have	AUX
ftr-394	3301	35	been	be	AUX
ftr-394	3301	36	filed	file	VERB
ftr-394	3301	37	.	.	PUNCT
ftr-394	3302	1	2008	2008	NUM
ftr-394	3302	2	]	]	PUNCT
ftr-394	3302	3	recent	recent	ADJ
ftr-394	3302	4	developments	development	NOUN
ftr-394	3302	5	in	in	ADP
ftr-394	3302	6	federal	federal	ADJ
ftr-394	3302	7	income	income	NOUN
ftr-394	3302	8	taxation	taxation	NOUN
ftr-394	3302	9	875	875	NUM
ftr-394	3302	10	16	16	NUM
ftr-394	3302	11	.	.	PUNCT
ftr-394	3303	1	these	these	DET
ftr-394	3303	2	regulations	regulation	NOUN
ftr-394	3303	3	were	be	AUX
ftr-394	3303	4	accompanied	accompany	VERB
ftr-394	3303	5	by	by	ADP
ftr-394	3303	6	two	two	NUM
ftr-394	3303	7	published	publish	VERB
ftr-394	3303	8	rulings	ruling	NOUN
ftr-394	3303	9	.	.	PUNCT
ftr-394	3304	1	t.d	t.d	PROPN
ftr-394	3304	2	.	.	PROPN
ftr-394	3304	3	9355	9355	NUM
ftr-394	3304	4	,	,	PUNCT
ftr-394	3304	5	clarification	clarification	NOUN
ftr-394	3304	6	to	to	PART
ftr-394	3304	7	section	section	VERB
ftr-394	3304	8	6411	6411	NUM
ftr-394	3304	9	regulations	regulation	NOUN
ftr-394	3304	10	,	,	PUNCT
ftr-394	3304	11	72	72	NUM
ftr-394	3304	12	f.r	f.r	NOUN
ftr-394	3304	13	.	.	PROPN
ftr-394	3304	14	48933	48933	NUM
ftr-394	3304	15	(	(	PUNCT
ftr-394	3304	16	8/27/07	8/27/07	NUM
ftr-394	3304	17	)	)	PUNCT
ftr-394	3304	18	and	and	CCONJ
ftr-394	3304	19	reg-118886	reg-118886	NOUN
ftr-394	3304	20	-	-	PUNCT
ftr-394	3304	21	06	06	NUM
ftr-394	3304	22	,	,	PUNCT
ftr-394	3304	23	clarification	clarification	NOUN
ftr-394	3304	24	to	to	PART
ftr-394	3304	25	section	section	VERB
ftr-394	3304	26	6411	6411	NUM
ftr-394	3304	27	regulations	regulation	NOUN
ftr-394	3304	28	,	,	PUNCT
ftr-394	3304	29	72	72	NUM
ftr-394	3304	30	f.r	f.r	NOUN
ftr-394	3304	31	.	.	NOUN
ftr-394	3304	32	48952	48952	NUM
ftr-394	3304	33	(	(	PUNCT
ftr-394	3304	34	8/27/07	8/27/07	NUM
ftr-394	3304	35	)	)	PUNCT
ftr-394	3304	36	.	.	PUNCT
ftr-394	3305	1	final	final	ADJ
ftr-394	3305	2	,	,	PUNCT
ftr-394	3305	3	temporary	temporary	ADJ
ftr-394	3305	4	,	,	PUNCT
ftr-394	3305	5	and	and	CCONJ
ftr-394	3305	6	proposed	propose	VERB
ftr-394	3305	7	regulations	regulation	NOUN
ftr-394	3305	8	§	§	PROPN
ftr-394	3305	9	1.6411	1.6411	NUM
ftr-394	3305	10	-	-	PUNCT
ftr-394	3305	11	3t(d	3t(d	NUM
ftr-394	3305	12	)	)	PUNCT
ftr-394	3305	13	,	,	PUNCT
ftr-394	3305	14	that	that	PRON
ftr-394	3305	15	allow	allow	VERB
ftr-394	3305	16	the	the	DET
ftr-394	3305	17	irs	irs	PROPN
ftr-394	3305	18	to	to	PART
ftr-394	3305	19	reduce	reduce	VERB
ftr-394	3305	20	tentative	tentative	ADJ
ftr-394	3305	21	adjustments	adjustment	NOUN
ftr-394	3305	22	with	with	ADP
ftr-394	3305	23	unassessed	unassessed	ADJ
ftr-394	3305	24	liabilities	liability	NOUN
ftr-394	3305	25	in	in	ADP
ftr-394	3305	26	some	some	DET
ftr-394	3305	27	circumstances	circumstance	NOUN
ftr-394	3305	28	.	.	PUNCT
ftr-394	3306	1	a.	a.	PROPN
ftr-394	3306	2	do	do	AUX
ftr-394	3306	3	n’t	not	PART
ftr-394	3306	4	count	count	VERB
ftr-394	3306	5	on	on	ADP
ftr-394	3306	6	getting	get	VERB
ftr-394	3306	7	any	any	DET
ftr-394	3306	8	refunds	refund	NOUN
ftr-394	3306	9	after	after	SCONJ
ftr-394	3306	10	the	the	DET
ftr-394	3306	11	irs	irs	PROPN
ftr-394	3306	12	has	have	AUX
ftr-394	3306	13	issued	issue	VERB
ftr-394	3306	14	a	a	DET
ftr-394	3306	15	90	90	NUM
ftr-394	3306	16	-	-	PUNCT
ftr-394	3306	17	day	day	NOUN
ftr-394	3306	18	letter	letter	NOUN
ftr-394	3306	19	for	for	ADP
ftr-394	3306	20	any	any	DET
ftr-394	3306	21	other	other	ADJ
ftr-394	3306	22	tax	tax	NOUN
ftr-394	3306	23	year	year	NOUN
ftr-394	3306	24	.	.	PUNCT
ftr-394	3307	1	this	this	PRON
ftr-394	3307	2	would	would	AUX
ftr-394	3307	3	apply	apply	VERB
ftr-394	3307	4	even	even	ADV
ftr-394	3307	5	if	if	SCONJ
ftr-394	3307	6	you	you	PRON
ftr-394	3307	7	are	be	AUX
ftr-394	3307	8	contesting	contest	VERB
ftr-394	3307	9	the	the	DET
ftr-394	3307	10	deficiency	deficiency	NOUN
ftr-394	3307	11	in	in	ADP
ftr-394	3307	12	the	the	DET
ftr-394	3307	13	tax	tax	NOUN
ftr-394	3307	14	court	court	NOUN
ftr-394	3307	15	.	.	PUNCT
ftr-394	3308	1	rev	rev	PROPN
ftr-394	3308	2	.	.	PROPN
ftr-394	3309	1	rul	rul	PROPN
ftr-394	3309	2	.	.	PUNCT
ftr-394	3309	3	2007	2007	NUM
ftr-394	3309	4	-	-	SYM
ftr-394	3309	5	51	51	NUM
ftr-394	3309	6	,	,	PUNCT
ftr-394	3309	7	2007	2007	NUM
ftr-394	3309	8	-	-	SYM
ftr-394	3309	9	37	37	NUM
ftr-394	3309	10	i.r.b	i.r.b	NOUN
ftr-394	3309	11	.	.	PUNCT
ftr-394	3310	1	573	573	NUM
ftr-394	3310	2	(	(	PUNCT
ftr-394	3310	3	9/10/07	9/10/07	NUM
ftr-394	3310	4	)	)	PUNCT
ftr-394	3310	5	.	.	PUNCT
ftr-394	3311	1	section	section	NOUN
ftr-394	3311	2	6402(a	6402(a	NOUN
ftr-394	3311	3	)	)	PUNCT
ftr-394	3311	4	permits	permit	VERB
ftr-394	3311	5	the	the	DET
ftr-394	3311	6	irs	irs	PROPN
ftr-394	3311	7	to	to	PART
ftr-394	3311	8	credit	credit	VERB
ftr-394	3311	9	an	an	DET
ftr-394	3311	10	overpayment	overpayment	NOUN
ftr-394	3311	11	against	against	ADP
ftr-394	3311	12	an	an	DET
ftr-394	3311	13	unassessed	unassessed	ADJ
ftr-394	3311	14	tax	tax	NOUN
ftr-394	3311	15	liability	liability	NOUN
ftr-394	3311	16	if	if	SCONJ
ftr-394	3311	17	it	it	PRON
ftr-394	3311	18	has	have	AUX
ftr-394	3311	19	determined	determine	VERB
ftr-394	3311	20	tax	tax	NOUN
ftr-394	3311	21	liability	liability	NOUN
ftr-394	3311	22	in	in	ADP
ftr-394	3311	23	a	a	DET
ftr-394	3311	24	deficiency	deficiency	NOUN
ftr-394	3311	25	notice	notice	NOUN
ftr-394	3311	26	sent	send	VERB
ftr-394	3311	27	to	to	ADP
ftr-394	3311	28	the	the	DET
ftr-394	3311	29	taxpayer	taxpayer	NOUN
ftr-394	3311	30	pursuant	pursuant	ADJ
ftr-394	3311	31	to	to	ADP
ftr-394	3311	32	§	§	PROPN
ftr-394	3311	33	6212	6212	NUM
ftr-394	3311	34	.	.	PUNCT
ftr-394	3312	1	similarly	similarly	ADV
ftr-394	3312	2	,	,	PUNCT
ftr-394	3312	3	§	§	PROPN
ftr-394	3312	4	6411(b	6411(b	NOUN
ftr-394	3312	5	)	)	PUNCT
ftr-394	3312	6	permits	permit	VERB
ftr-394	3312	7	the	the	DET
ftr-394	3312	8	irs	irs	PROPN
ftr-394	3312	9	to	to	PART
ftr-394	3312	10	credit	credit	VERB
ftr-394	3312	11	a	a	DET
ftr-394	3312	12	decrease	decrease	NOUN
ftr-394	3312	13	in	in	ADP
ftr-394	3312	14	tax	tax	NOUN
ftr-394	3312	15	resulting	result	VERB
ftr-394	3312	16	from	from	ADP
ftr-394	3312	17	a	a	DET
ftr-394	3312	18	tentative	tentative	ADJ
ftr-394	3312	19	nol	nol	NOUN
ftr-394	3312	20	carryback	carryback	NOUN
ftr-394	3312	21	adjustment	adjustment	NOUN
ftr-394	3312	22	against	against	ADP
ftr-394	3312	23	an	an	DET
ftr-394	3312	24	unassessed	unassessed	ADJ
ftr-394	3312	25	tax	tax	NOUN
ftr-394	3312	26	liability	liability	NOUN
ftr-394	3312	27	if	if	SCONJ
ftr-394	3312	28	,	,	PUNCT
ftr-394	3312	29	within	within	ADP
ftr-394	3312	30	the	the	DET
ftr-394	3312	31	90	90	NUM
ftr-394	3312	32	-	-	PUNCT
ftr-394	3312	33	day	day	NOUN
ftr-394	3312	34	period	period	NOUN
ftr-394	3312	35	,	,	PUNCT
ftr-394	3312	36	it	it	PRON
ftr-394	3312	37	has	have	AUX
ftr-394	3312	38	determined	determine	VERB
ftr-394	3312	39	the	the	DET
ftr-394	3312	40	tax	tax	NOUN
ftr-394	3312	41	liability	liability	NOUN
ftr-394	3312	42	in	in	ADP
ftr-394	3312	43	a	a	DET
ftr-394	3312	44	deficiency	deficiency	NOUN
ftr-394	3312	45	notice	notice	NOUN
ftr-394	3312	46	sent	send	VERB
ftr-394	3312	47	to	to	ADP
ftr-394	3312	48	the	the	DET
ftr-394	3312	49	taxpayer	taxpayer	NOUN
ftr-394	3312	50	.	.	PUNCT
ftr-394	3313	1	•	•	NOUN
ftr-394	3313	2	this	this	DET
ftr-394	3313	3	ruling	ruling	NOUN
ftr-394	3313	4	holds	hold	VERB
ftr-394	3313	5	that	that	SCONJ
ftr-394	3313	6	§	§	PROPN
ftr-394	3313	7	6402(a	6402(a	NOUN
ftr-394	3313	8	)	)	PUNCT
ftr-394	3313	9	allows	allow	VERB
ftr-394	3313	10	the	the	DET
ftr-394	3313	11	irs	irs	PROPN
ftr-394	3313	12	to	to	PART
ftr-394	3313	13	credit	credit	VERB
ftr-394	3313	14	an	an	DET
ftr-394	3313	15	overpayment	overpayment	NOUN
ftr-394	3313	16	in	in	ADP
ftr-394	3313	17	one	one	NUM
ftr-394	3313	18	year	year	NOUN
ftr-394	3313	19	against	against	ADP
ftr-394	3313	20	unassessed	unassessed	ADJ
ftr-394	3313	21	internal	internal	ADJ
ftr-394	3313	22	revenue	revenue	NOUN
ftr-394	3313	23	tax	tax	NOUN
ftr-394	3313	24	liabilities	liability	NOUN
ftr-394	3313	25	determined	determine	VERB
ftr-394	3313	26	in	in	ADP
ftr-394	3313	27	a	a	DET
ftr-394	3313	28	notice	notice	NOUN
ftr-394	3313	29	of	of	ADP
ftr-394	3313	30	deficiency	deficiency	NOUN
ftr-394	3313	31	.	.	PUNCT
ftr-394	3314	1	there	there	PRON
ftr-394	3314	2	is	be	VERB
ftr-394	3314	3	a	a	DET
ftr-394	3314	4	similar	similar	ADJ
ftr-394	3314	5	rule	rule	NOUN
ftr-394	3314	6	for	for	ADP
ftr-394	3314	7	tentative	tentative	ADJ
ftr-394	3314	8	carryback	carryback	NOUN
ftr-394	3314	9	adjustments	adjustment	NOUN
ftr-394	3314	10	.	.	PUNCT
ftr-394	3315	1	this	this	PRON
ftr-394	3315	2	appears	appear	VERB
ftr-394	3315	3	to	to	PART
ftr-394	3315	4	be	be	AUX
ftr-394	3315	5	based	base	VERB
ftr-394	3315	6	upon	upon	SCONJ
ftr-394	3315	7	the	the	DET
ftr-394	3315	8	principle	principle	NOUN
ftr-394	3315	9	of	of	ADP
ftr-394	3315	10	lewis	lewis	PROPN
ftr-394	3315	11	v.	v.	PROPN
ftr-394	3315	12	reynolds	reynolds	PROPN
ftr-394	3315	13	,	,	PUNCT
ftr-394	3315	14	284	284	NUM
ftr-394	3315	15	u.s	u.s	PROPN
ftr-394	3315	16	.	.	PROPN
ftr-394	3315	17	281	281	NUM
ftr-394	3315	18	(	(	PUNCT
ftr-394	3315	19	1932	1932	NUM
ftr-394	3315	20	)	)	PUNCT
ftr-394	3315	21	,	,	PUNCT
ftr-394	3315	22	which	which	PRON
ftr-394	3315	23	held	hold	VERB
ftr-394	3315	24	that	that	SCONJ
ftr-394	3315	25	taxpayers	taxpayer	NOUN
ftr-394	3315	26	were	be	AUX
ftr-394	3315	27	not	not	PART
ftr-394	3315	28	entitled	entitle	VERB
ftr-394	3315	29	to	to	ADP
ftr-394	3315	30	a	a	DET
ftr-394	3315	31	refund	refund	NOUN
ftr-394	3315	32	unless	unless	SCONJ
ftr-394	3315	33	they	they	PRON
ftr-394	3315	34	had	have	AUX
ftr-394	3315	35	overpaid	overpay	VERB
ftr-394	3315	36	their	their	PRON
ftr-394	3315	37	taxes	taxis	NOUN
ftr-394	3315	38	,	,	PUNCT
ftr-394	3315	39	although	although	SCONJ
ftr-394	3315	40	the	the	DET
ftr-394	3315	41	case	case	NOUN
ftr-394	3315	42	was	be	AUX
ftr-394	3315	43	not	not	PART
ftr-394	3315	44	cited	cite	VERB
ftr-394	3315	45	.	.	PUNCT
ftr-394	3316	1	b.	b.	PROPN
ftr-394	3317	1	and	and	CCONJ
ftr-394	3317	2	it	it	PRON
ftr-394	3317	3	is	be	AUX
ftr-394	3317	4	even	even	ADV
ftr-394	3317	5	easier	easy	ADJ
ftr-394	3317	6	not	not	PART
ftr-394	3317	7	to	to	PART
ftr-394	3317	8	get	get	VERB
ftr-394	3317	9	a	a	DET
ftr-394	3317	10	refund	refund	NOUN
ftr-394	3317	11	if	if	SCONJ
ftr-394	3317	12	you	you	PRON
ftr-394	3317	13	’re	’re	VERB
ftr-394	3317	14	bankrupt	bankrupt	ADJ
ftr-394	3317	15	.	.	PUNCT
ftr-394	3318	1	rev	rev	PROPN
ftr-394	3318	2	.	.	PUNCT
ftr-394	3319	1	rul	rul	PROPN
ftr-394	3319	2	.	.	PUNCT
ftr-394	3319	3	2007	2007	NUM
ftr-394	3319	4	-	-	SYM
ftr-394	3319	5	52	52	NUM
ftr-394	3319	6	,	,	PUNCT
ftr-394	3319	7	2007	2007	NUM
ftr-394	3319	8	-	-	SYM
ftr-394	3319	9	37	37	NUM
ftr-394	3319	10	i.r.b	i.r.b	NOUN
ftr-394	3319	11	.	.	PUNCT
ftr-394	3320	1	575	575	NUM
ftr-394	3320	2	(	(	PUNCT
ftr-394	3320	3	9/10/07	9/10/07	NUM
ftr-394	3320	4	)	)	PUNCT
ftr-394	3320	5	.	.	PUNCT
ftr-394	3321	1	pursuant	pursuant	ADJ
ftr-394	3321	2	to	to	ADP
ftr-394	3321	3	§	§	PROPN
ftr-394	3321	4	6402(a	6402(a	NOUN
ftr-394	3321	5	)	)	PUNCT
ftr-394	3322	1	the	the	DET
ftr-394	3322	2	irs	irs	PROPN
ftr-394	3322	3	may	may	AUX
ftr-394	3322	4	credit	credit	VERB
ftr-394	3322	5	an	an	DET
ftr-394	3322	6	overpayment	overpayment	NOUN
ftr-394	3322	7	against	against	ADP
ftr-394	3322	8	unassessed	unassessed	ADJ
ftr-394	3322	9	tax	tax	NOUN
ftr-394	3322	10	liabilities	liability	NOUN
ftr-394	3322	11	that	that	PRON
ftr-394	3322	12	have	have	AUX
ftr-394	3322	13	not	not	PART
ftr-394	3322	14	been	be	AUX
ftr-394	3322	15	identified	identify	VERB
ftr-394	3322	16	in	in	ADP
ftr-394	3322	17	a	a	DET
ftr-394	3322	18	deficiency	deficiency	NOUN
ftr-394	3322	19	notice	notice	NOUN
ftr-394	3322	20	sent	send	VERB
ftr-394	3322	21	to	to	ADP
ftr-394	3322	22	the	the	DET
ftr-394	3322	23	taxpayer	taxpayer	NOUN
ftr-394	3322	24	,	,	PUNCT
ftr-394	3322	25	when	when	SCONJ
ftr-394	3322	26	the	the	DET
ftr-394	3322	27	liabilities	liability	NOUN
ftr-394	3322	28	are	be	AUX
ftr-394	3322	29	identified	identify	VERB
ftr-394	3322	30	in	in	ADP
ftr-394	3322	31	a	a	DET
ftr-394	3322	32	proof	proof	NOUN
ftr-394	3322	33	of	of	ADP
ftr-394	3322	34	claim	claim	NOUN
ftr-394	3322	35	filed	file	VERB
ftr-394	3322	36	in	in	ADP
ftr-394	3322	37	a	a	DET
ftr-394	3322	38	bankruptcy	bankruptcy	NOUN
ftr-394	3322	39	case	case	NOUN
ftr-394	3322	40	.	.	PUNCT
ftr-394	3323	1	pursuant	pursuant	ADJ
ftr-394	3323	2	to	to	ADP
ftr-394	3323	3	§	§	PROPN
ftr-394	3323	4	6411(b	6411(b	NOUN
ftr-394	3323	5	)	)	PUNCT
ftr-394	3323	6	,	,	PUNCT
ftr-394	3323	7	the	the	DET
ftr-394	3323	8	irs	irs	PROPN
ftr-394	3323	9	may	may	AUX
ftr-394	3323	10	credit	credit	VERB
ftr-394	3323	11	a	a	DET
ftr-394	3323	12	decrease	decrease	NOUN
ftr-394	3323	13	in	in	ADP
ftr-394	3323	14	tax	tax	NOUN
ftr-394	3323	15	resulting	result	VERB
ftr-394	3323	16	from	from	ADP
ftr-394	3323	17	a	a	DET
ftr-394	3323	18	tentative	tentative	ADJ
ftr-394	3323	19	nol	nol	NOUN
ftr-394	3323	20	carryback	carryback	NOUN
ftr-394	3323	21	adjustment	adjustment	NOUN
ftr-394	3323	22	against	against	ADP
ftr-394	3323	23	unassessed	unassessed	ADJ
ftr-394	3323	24	tax	tax	NOUN
ftr-394	3323	25	liabilities	liability	NOUN
ftr-394	3323	26	that	that	PRON
ftr-394	3323	27	have	have	AUX
ftr-394	3323	28	not	not	PART
ftr-394	3323	29	been	be	AUX
ftr-394	3323	30	identified	identify	VERB
ftr-394	3323	31	in	in	ADP
ftr-394	3323	32	a	a	DET
ftr-394	3323	33	deficiency	deficiency	NOUN
ftr-394	3323	34	notice	notice	NOUN
ftr-394	3323	35	when	when	SCONJ
ftr-394	3323	36	the	the	DET
ftr-394	3323	37	liabilities	liability	NOUN
ftr-394	3323	38	are	be	AUX
ftr-394	3323	39	identified	identify	VERB
ftr-394	3323	40	in	in	ADP
ftr-394	3323	41	a	a	DET
ftr-394	3323	42	proof	proof	NOUN
ftr-394	3323	43	of	of	ADP
ftr-394	3323	44	claim	claim	NOUN
ftr-394	3323	45	filed	file	VERB
ftr-394	3323	46	in	in	ADP
ftr-394	3323	47	a	a	DET
ftr-394	3323	48	bankruptcy	bankruptcy	NOUN
ftr-394	3323	49	case	case	NOUN
ftr-394	3323	50	.	.	PUNCT
ftr-394	3324	1	17	17	NUM
ftr-394	3324	2	.	.	PUNCT
ftr-394	3325	1	unlike	unlike	ADP
ftr-394	3325	2	in	in	ADP
ftr-394	3325	3	a	a	DET
ftr-394	3325	4	deficiency	deficiency	NOUN
ftr-394	3325	5	case	case	NOUN
ftr-394	3325	6	,	,	PUNCT
ftr-394	3325	7	you	you	PRON
ftr-394	3325	8	ca	can	AUX
ftr-394	3325	9	n’t	not	PART
ftr-394	3325	10	diet	diet	VERB
ftr-394	3325	11	your	your	PRON
ftr-394	3325	12	way	way	NOUN
ftr-394	3325	13	down	down	ADV
ftr-394	3325	14	to	to	ADP
ftr-394	3325	15	small	small	ADJ
ftr-394	3325	16	case	case	NOUN
ftr-394	3325	17	status	status	NOUN
ftr-394	3325	18	by	by	ADP
ftr-394	3325	19	conceding	concede	VERB
ftr-394	3325	20	some	some	PRON
ftr-394	3325	21	of	of	ADP
ftr-394	3325	22	the	the	DET
ftr-394	3325	23	tax	tax	NOUN
ftr-394	3325	24	in	in	ADP
ftr-394	3325	25	a	a	DET
ftr-394	3325	26	cdp	cdp	NOUN
ftr-394	3325	27	appeal	appeal	NOUN
ftr-394	3325	28	to	to	ADP
ftr-394	3325	29	the	the	DET
ftr-394	3325	30	tax	tax	NOUN
ftr-394	3325	31	court	court	NOUN
ftr-394	3325	32	.	.	PUNCT
ftr-394	3326	1	leahy	leahy	PROPN
ftr-394	3326	2	v.	v.	ADP
ftr-394	3326	3	commissioner	commissioner	PROPN
ftr-394	3326	4	,	,	PUNCT
ftr-394	3326	5	129	129	NUM
ftr-394	3326	6	t.c	t.c	PROPN
ftr-394	3326	7	.	.	PROPN
ftr-394	3326	8	71	71	NUM
ftr-394	3326	9	(	(	PUNCT
ftr-394	3326	10	9/17/07	9/17/07	NUM
ftr-394	3326	11	)	)	PUNCT
ftr-394	3326	12	.	.	PUNCT
ftr-394	3327	1	the	the	DET
ftr-394	3327	2	$	$	SYM
ftr-394	3327	3	50,000	50,000	NUM
ftr-394	3327	4	“	"	PUNCT
ftr-394	3327	5	unpaid	unpaid	ADJ
ftr-394	3327	6	tax	tax	NOUN
ftr-394	3327	7	”	"	PUNCT
ftr-394	3327	8	limit	limit	NOUN
ftr-394	3327	9	for	for	ADP
ftr-394	3327	10	invoking	invoke	VERB
ftr-394	3327	11	the	the	DET
ftr-394	3327	12	§	§	PROPN
ftr-394	3327	13	7463	7463	NUM
ftr-394	3327	14	small	small	ADJ
ftr-394	3327	15	tax	tax	NOUN
ftr-394	3327	16	case	case	NOUN
ftr-394	3327	17	procedures	procedure	NOUN
ftr-394	3327	18	in	in	ADP
ftr-394	3327	19	an	an	DET
ftr-394	3327	20	appeal	appeal	NOUN
ftr-394	3327	21	of	of	ADP
ftr-394	3327	22	a	a	DET
ftr-394	3327	23	§	§	PROPN
ftr-394	3327	24	6330	6330	NUM
ftr-394	3327	25	cdp	cdp	NOUN
ftr-394	3327	26	determination	determination	NOUN
ftr-394	3327	27	includes	include	VERB
ftr-394	3327	28	interest	interest	NOUN
ftr-394	3327	29	accrued	accrue	VERB
ftr-394	3327	30	to	to	ADP
ftr-394	3327	31	the	the	DET
ftr-394	3327	32	date	date	NOUN
ftr-394	3327	33	of	of	ADP
ftr-394	3327	34	the	the	DET
ftr-394	3327	35	irs	irs	PROPN
ftr-394	3327	36	notice	notice	NOUN
ftr-394	3327	37	of	of	ADP
ftr-394	3327	38	determination	determination	NOUN
ftr-394	3327	39	.	.	PUNCT
ftr-394	3328	1	even	even	ADV
ftr-394	3328	2	though	though	SCONJ
ftr-394	3328	3	the	the	DET
ftr-394	3328	4	taxpayer	taxpayer	NOUN
ftr-394	3328	5	disputed	dispute	VERB
ftr-394	3328	6	only	only	ADV
ftr-394	3328	7	$	$	SYM
ftr-394	3328	8	41,097.54	41,097.54	NUM
ftr-394	3328	9	of	of	ADP
ftr-394	3328	10	liability	liability	NOUN
ftr-394	3328	11	,	,	PUNCT
ftr-394	3328	12	an	an	DET
ftr-394	3328	13	amount	amount	NOUN
ftr-394	3328	14	below	below	ADP
ftr-394	3328	15	the	the	DET
ftr-394	3328	16	$	$	SYM
ftr-394	3328	17	50,000	50,000	NUM
ftr-394	3328	18	threshold	threshold	NOUN
ftr-394	3328	19	,	,	PUNCT
ftr-394	3328	20	the	the	DET
ftr-394	3328	21	case	case	NOUN
ftr-394	3328	22	was	be	AUX
ftr-394	3328	23	held	hold	VERB
ftr-394	3328	24	not	not	PART
ftr-394	3328	25	to	to	PART
ftr-394	3328	26	be	be	AUX
ftr-394	3328	27	eligible	eligible	ADJ
ftr-394	3328	28	for	for	ADP
ftr-394	3328	29	small	small	ADJ
ftr-394	3328	30	case	case	NOUN
ftr-394	3328	31	status	status	NOUN
ftr-394	3328	32	.	.	PUNCT
ftr-394	3329	1	876	876	NUM
ftr-394	3329	2	florida	florida	PROPN
ftr-394	3329	3	tax	tax	NOUN
ftr-394	3329	4	review	review	NOUN
ftr-394	3329	5	[	[	X
ftr-394	3329	6	vol	vol	NOUN
ftr-394	3329	7	.	.	PUNCT
ftr-394	3329	8	8	8	NUM
ftr-394	3329	9	:	:	PUNCT
ftr-394	3329	10	si	si	PROPN
ftr-394	3329	11	xi	xi	PROPN
ftr-394	3329	12	.	.	PUNCT
ftr-394	3329	13	withholding	withholding	NOUN
ftr-394	3329	14	and	and	CCONJ
ftr-394	3329	15	excise	excise	NOUN
ftr-394	3329	16	taxes	taxis	NOUN
ftr-394	3329	17	a.	a.	NOUN
ftr-394	3329	18	employment	employment	NOUN
ftr-394	3329	19	taxes	taxis	NOUN
ftr-394	3329	20	1	1	NUM
ftr-394	3329	21	.	.	X
ftr-394	3329	22	wisdom	wisdom	NOUN
ftr-394	3329	23	from	from	ADP
ftr-394	3329	24	the	the	DET
ftr-394	3329	25	mount	mount	PROPN
ftr-394	3329	26	.	.	PUNCT
ftr-394	3330	1	medical	medical	ADJ
ftr-394	3330	2	residents	resident	NOUN
ftr-394	3330	3	may	may	AUX
ftr-394	3330	4	be	be	AUX
ftr-394	3330	5	students	student	NOUN
ftr-394	3330	6	for	for	ADP
ftr-394	3330	7	fica	fica	PROPN
ftr-394	3330	8	taxes	taxis	NOUN
ftr-394	3330	9	.	.	PUNCT
ftr-394	3331	1	united	united	PROPN
ftr-394	3331	2	states	states	PROPN
ftr-394	3331	3	v.	v.	ADP
ftr-394	3331	4	mount	mount	PROPN
ftr-394	3331	5	sinai	sinai	PROPN
ftr-394	3331	6	,	,	PUNCT
ftr-394	3331	7	486	486	NUM
ftr-394	3331	8	f.3d	f.3d	NUM
ftr-394	3331	9	1248	1248	NUM
ftr-394	3331	10	(	(	PUNCT
ftr-394	3331	11	11th	11th	ADJ
ftr-394	3331	12	cir	cir	NOUN
ftr-394	3331	13	.	.	PUNCT
ftr-394	3332	1	5/18/07	5/18/07	NUM
ftr-394	3332	2	)	)	PUNCT
ftr-394	3332	3	.	.	PUNCT
ftr-394	3333	1	section	section	NOUN
ftr-394	3333	2	3121(b)(10	3121(b)(10	PROPN
ftr-394	3333	3	)	)	PUNCT
ftr-394	3333	4	provides	provide	VERB
ftr-394	3333	5	that	that	SCONJ
ftr-394	3333	6	employment	employment	NOUN
ftr-394	3333	7	taxes	taxis	NOUN
ftr-394	3333	8	are	be	AUX
ftr-394	3333	9	not	not	PART
ftr-394	3333	10	payable	payable	ADJ
ftr-394	3333	11	with	with	ADP
ftr-394	3333	12	respect	respect	NOUN
ftr-394	3333	13	to	to	ADP
ftr-394	3333	14	services	service	NOUN
ftr-394	3333	15	performed	perform	VERB
ftr-394	3333	16	in	in	ADP
ftr-394	3333	17	the	the	DET
ftr-394	3333	18	employ	employ	NOUN
ftr-394	3333	19	of	of	ADP
ftr-394	3333	20	a	a	DET
ftr-394	3333	21	college	college	NOUN
ftr-394	3333	22	or	or	CCONJ
ftr-394	3333	23	university	university	NOUN
ftr-394	3333	24	by	by	ADP
ftr-394	3333	25	a	a	DET
ftr-394	3333	26	student	student	NOUN
ftr-394	3333	27	who	who	PRON
ftr-394	3333	28	is	be	AUX
ftr-394	3333	29	enrolled	enrol	VERB
ftr-394	3333	30	and	and	CCONJ
ftr-394	3333	31	regularly	regularly	ADV
ftr-394	3333	32	attending	attend	VERB
ftr-394	3333	33	classes	class	NOUN
ftr-394	3333	34	.	.	PUNCT
ftr-394	3334	1	the	the	DET
ftr-394	3334	2	government	government	NOUN
ftr-394	3334	3	argued	argue	VERB
ftr-394	3334	4	that	that	SCONJ
ftr-394	3334	5	legislative	legislative	ADJ
ftr-394	3334	6	history	history	NOUN
ftr-394	3334	7	with	with	ADP
ftr-394	3334	8	respect	respect	NOUN
ftr-394	3334	9	to	to	ADP
ftr-394	3334	10	the	the	DET
ftr-394	3334	11	repeal	repeal	NOUN
ftr-394	3334	12	of	of	ADP
ftr-394	3334	13	an	an	DET
ftr-394	3334	14	exemption	exemption	NOUN
ftr-394	3334	15	for	for	ADP
ftr-394	3334	16	medical	medical	ADJ
ftr-394	3334	17	interns	intern	NOUN
ftr-394	3334	18	in	in	ADP
ftr-394	3334	19	1965	1965	NUM
ftr-394	3334	20	(	(	PUNCT
ftr-394	3334	21	former	former	ADJ
ftr-394	3334	22	§	§	PROPN
ftr-394	3334	23	3121(b)(13	3121(b)(13	NUM
ftr-394	3334	24	)	)	PUNCT
ftr-394	3334	25	)	)	PUNCT
ftr-394	3334	26	established	establish	VERB
ftr-394	3334	27	as	as	ADP
ftr-394	3334	28	a	a	DET
ftr-394	3334	29	matter	matter	NOUN
ftr-394	3334	30	of	of	ADP
ftr-394	3334	31	law	law	NOUN
ftr-394	3334	32	that	that	PRON
ftr-394	3334	33	medical	medical	ADJ
ftr-394	3334	34	residents	resident	NOUN
ftr-394	3334	35	are	be	AUX
ftr-394	3334	36	subject	subject	ADJ
ftr-394	3334	37	to	to	ADP
ftr-394	3334	38	employment	employment	NOUN
ftr-394	3334	39	taxes	taxis	NOUN
ftr-394	3334	40	.	.	PUNCT
ftr-394	3335	1	the	the	DET
ftr-394	3335	2	eleventh	eleventh	ADJ
ftr-394	3335	3	circuit	circuit	NOUN
ftr-394	3335	4	concluded	conclude	VERB
ftr-394	3335	5	that	that	SCONJ
ftr-394	3335	6	§	§	PROPN
ftr-394	3335	7	3121(b)(10	3121(b)(10	PROPN
ftr-394	3335	8	)	)	PUNCT
ftr-394	3335	9	is	be	AUX
ftr-394	3335	10	unambiguous	unambiguous	ADJ
ftr-394	3335	11	in	in	ADP
ftr-394	3335	12	its	its	PRON
ftr-394	3335	13	application	application	NOUN
ftr-394	3335	14	to	to	ADP
ftr-394	3335	15	students	student	NOUN
ftr-394	3335	16	and	and	CCONJ
ftr-394	3335	17	that	that	SCONJ
ftr-394	3335	18	the	the	DET
ftr-394	3335	19	statute	statute	NOUN
ftr-394	3335	20	requires	require	VERB
ftr-394	3335	21	a	a	DET
ftr-394	3335	22	factual	factual	ADJ
ftr-394	3335	23	determination	determination	NOUN
ftr-394	3335	24	whether	whether	SCONJ
ftr-394	3335	25	the	the	DET
ftr-394	3335	26	hospital	hospital	NOUN
ftr-394	3335	27	is	be	AUX
ftr-394	3335	28	a	a	DET
ftr-394	3335	29	“	"	PUNCT
ftr-394	3335	30	school	school	NOUN
ftr-394	3335	31	,	,	PUNCT
ftr-394	3335	32	college	college	NOUN
ftr-394	3335	33	,	,	PUNCT
ftr-394	3335	34	or	or	CCONJ
ftr-394	3335	35	university	university	NOUN
ftr-394	3335	36	”	"	PUNCT
ftr-394	3335	37	and	and	CCONJ
ftr-394	3335	38	whether	whether	SCONJ
ftr-394	3335	39	the	the	DET
ftr-394	3335	40	residents	resident	NOUN
ftr-394	3335	41	are	be	AUX
ftr-394	3335	42	“	"	PUNCT
ftr-394	3335	43	students	student	NOUN
ftr-394	3335	44	.	.	PUNCT
ftr-394	3335	45	”	"	PUNCT
ftr-394	3336	1	a.	a.	NOUN
ftr-394	3336	2	and	and	CCONJ
ftr-394	3336	3	the	the	DET
ftr-394	3336	4	same	same	ADJ
ftr-394	3336	5	holds	hold	VERB
ftr-394	3336	6	for	for	ADP
ftr-394	3336	7	residents	resident	NOUN
ftr-394	3336	8	at	at	ADP
ftr-394	3336	9	the	the	DET
ftr-394	3336	10	mayo	mayo	NOUN
ftr-394	3336	11	clinic	clinic	PROPN
ftr-394	3336	12	.	.	PUNCT
ftr-394	3337	1	mayo	mayo	PROPN
ftr-394	3337	2	foundation	foundation	PROPN
ftr-394	3337	3	for	for	ADP
ftr-394	3337	4	medical	medical	ADJ
ftr-394	3337	5	education	education	PROPN
ftr-394	3337	6	v.	v.	ADP
ftr-394	3337	7	united	united	PROPN
ftr-394	3337	8	states	states	PROPN
ftr-394	3337	9	,	,	PUNCT
ftr-394	3337	10	503	503	NUM
ftr-394	3337	11	f.	f.	PROPN
ftr-394	3337	12	supp	supp	PROPN
ftr-394	3337	13	.	.	PUNCT
ftr-394	3338	1	2d	2d	PROPN
ftr-394	3338	2	1164	1164	NUM
ftr-394	3338	3	(	(	PUNCT
ftr-394	3338	4	d.	d.	PROPN
ftr-394	3338	5	minn	minn	PROPN
ftr-394	3338	6	.	.	PUNCT
ftr-394	3339	1	8/3/07	8/3/07	NUM
ftr-394	3339	2	)	)	PUNCT
ftr-394	3339	3	.	.	PUNCT
ftr-394	3340	1	the	the	DET
ftr-394	3340	2	district	district	NOUN
ftr-394	3340	3	court	court	NOUN
ftr-394	3340	4	held	hold	VERB
ftr-394	3340	5	in	in	ADP
ftr-394	3340	6	2003	2003	NUM
ftr-394	3340	7	that	that	PRON
ftr-394	3340	8	stipends	stipend	NOUN
ftr-394	3340	9	paid	pay	VERB
ftr-394	3340	10	to	to	ADP
ftr-394	3340	11	medical	medical	ADJ
ftr-394	3340	12	residents	resident	NOUN
ftr-394	3340	13	in	in	ADP
ftr-394	3340	14	the	the	DET
ftr-394	3340	15	mayo	mayo	NOUN
ftr-394	3340	16	clinic	clinic	NOUN
ftr-394	3340	17	were	be	AUX
ftr-394	3340	18	qualified	qualified	ADJ
ftr-394	3340	19	for	for	ADP
ftr-394	3340	20	the	the	DET
ftr-394	3340	21	student	student	NOUN
ftr-394	3340	22	exclusion	exclusion	NOUN
ftr-394	3340	23	from	from	ADP
ftr-394	3340	24	fica	fica	PROPN
ftr-394	3340	25	taxation	taxation	PROPN
ftr-394	3340	26	,	,	PUNCT
ftr-394	3340	27	and	and	CCONJ
ftr-394	3340	28	that	that	SCONJ
ftr-394	3340	29	the	the	DET
ftr-394	3340	30	mayo	mayo	NOUN
ftr-394	3340	31	is	be	AUX
ftr-394	3340	32	a	a	DET
ftr-394	3340	33	school	school	NOUN
ftr-394	3340	34	,	,	PUNCT
ftr-394	3340	35	college	college	NOUN
ftr-394	3340	36	,	,	PUNCT
ftr-394	3340	37	or	or	CCONJ
ftr-394	3340	38	university	university	NOUN
ftr-394	3340	39	for	for	ADP
ftr-394	3340	40	purposes	purpose	NOUN
ftr-394	3340	41	of	of	ADP
ftr-394	3340	42	the	the	DET
ftr-394	3340	43	exclusion	exclusion	NOUN
ftr-394	3340	44	.	.	PUNCT
ftr-394	3341	1	united	united	PROPN
ftr-394	3341	2	states	states	PROPN
ftr-394	3341	3	v.	v.	PROPN
ftr-394	3341	4	mayo	mayo	PROPN
ftr-394	3341	5	found	find	VERB
ftr-394	3341	6	.	.	PUNCT
ftr-394	3342	1	for	for	ADP
ftr-394	3342	2	med	med	PROPN
ftr-394	3342	3	.	.	PUNCT
ftr-394	3342	4	educ	educ	PROPN
ftr-394	3342	5	.	.	PUNCT
ftr-394	3343	1	&	&	CCONJ
ftr-394	3343	2	research	research	PROPN
ftr-394	3343	3	,	,	PUNCT
ftr-394	3343	4	282	282	NUM
ftr-394	3343	5	f.	f.	PROPN
ftr-394	3343	6	supp	supp	PROPN
ftr-394	3343	7	.	.	PUNCT
ftr-394	3344	1	2d	2d	PROPN
ftr-394	3344	2	997	997	NUM
ftr-394	3344	3	(	(	PUNCT
ftr-394	3344	4	d.	d.	PROPN
ftr-394	3344	5	minn	minn	PROPN
ftr-394	3344	6	.	.	PROPN
ftr-394	3344	7	2003	2003	NUM
ftr-394	3344	8	)	)	PUNCT
ftr-394	3344	9	.	.	PUNCT
ftr-394	3345	1	the	the	DET
ftr-394	3345	2	treasury	treasury	NOUN
ftr-394	3345	3	responded	respond	VERB
ftr-394	3345	4	with	with	ADP
ftr-394	3345	5	reg	reg	NOUN
ftr-394	3345	6	.	.	PUNCT
ftr-394	3346	1	§	§	PROPN
ftr-394	3346	2	31.3121(b)(10)-2(c	31.3121(b)(10)-2(c	NUM
ftr-394	3346	3	)	)	PUNCT
ftr-394	3346	4	,	,	PUNCT
ftr-394	3346	5	(	(	PUNCT
ftr-394	3346	6	d	d	X
ftr-394	3346	7	)	)	PUNCT
ftr-394	3346	8	,	,	PUNCT
ftr-394	3346	9	which	which	PRON
ftr-394	3346	10	limits	limit	VERB
ftr-394	3346	11	the	the	DET
ftr-394	3346	12	definition	definition	NOUN
ftr-394	3346	13	of	of	ADP
ftr-394	3346	14	a	a	DET
ftr-394	3346	15	school	school	NOUN
ftr-394	3346	16	,	,	PUNCT
ftr-394	3346	17	college	college	NOUN
ftr-394	3346	18	,	,	PUNCT
ftr-394	3346	19	or	or	CCONJ
ftr-394	3346	20	university	university	NOUN
ftr-394	3346	21	to	to	PART
ftr-394	3346	22	entitles	entitle	VERB
ftr-394	3346	23	whose	whose	DET
ftr-394	3346	24	“	"	PUNCT
ftr-394	3346	25	primary	primary	ADJ
ftr-394	3346	26	function	function	NOUN
ftr-394	3346	27	is	be	AUX
ftr-394	3346	28	the	the	DET
ftr-394	3346	29	presentation	presentation	NOUN
ftr-394	3346	30	of	of	ADP
ftr-394	3346	31	formal	formal	ADJ
ftr-394	3346	32	instruction	instruction	NOUN
ftr-394	3346	33	.	.	PUNCT
ftr-394	3346	34	”	"	PUNCT
ftr-394	3347	1	the	the	DET
ftr-394	3347	2	regulation	regulation	NOUN
ftr-394	3347	3	also	also	ADV
ftr-394	3347	4	limits	limit	VERB
ftr-394	3347	5	the	the	DET
ftr-394	3347	6	definition	definition	NOUN
ftr-394	3347	7	of	of	ADP
ftr-394	3347	8	student	student	NOUN
ftr-394	3347	9	to	to	PART
ftr-394	3347	10	provide	provide	VERB
ftr-394	3347	11	that	that	SCONJ
ftr-394	3347	12	only	only	ADJ
ftr-394	3347	13	services	service	NOUN
ftr-394	3347	14	provided	provide	VERB
ftr-394	3347	15	as	as	ADP
ftr-394	3347	16	incident	incident	NOUN
ftr-394	3347	17	to	to	ADP
ftr-394	3347	18	pursuing	pursue	VERB
ftr-394	3347	19	a	a	DET
ftr-394	3347	20	course	course	NOUN
ftr-394	3347	21	of	of	ADP
ftr-394	3347	22	study	study	NOUN
ftr-394	3347	23	and	and	CCONJ
ftr-394	3347	24	that	that	SCONJ
ftr-394	3347	25	a	a	DET
ftr-394	3347	26	person	person	NOUN
ftr-394	3347	27	whose	whose	DET
ftr-394	3347	28	work	work	NOUN
ftr-394	3347	29	schedule	schedule	NOUN
ftr-394	3347	30	is	be	AUX
ftr-394	3347	31	40	40	NUM
ftr-394	3347	32	hours	hour	NOUN
ftr-394	3347	33	or	or	CCONJ
ftr-394	3347	34	more	more	ADJ
ftr-394	3347	35	per	per	ADP
ftr-394	3347	36	week	week	NOUN
ftr-394	3347	37	is	be	AUX
ftr-394	3347	38	a	a	DET
ftr-394	3347	39	full	full	ADJ
ftr-394	3347	40	-	-	PUNCT
ftr-394	3347	41	time	time	NOUN
ftr-394	3347	42	employee	employee	NOUN
ftr-394	3347	43	rather	rather	ADV
ftr-394	3347	44	than	than	ADP
ftr-394	3347	45	a	a	DET
ftr-394	3347	46	student	student	NOUN
ftr-394	3347	47	.	.	PUNCT
ftr-394	3348	1	in	in	ADP
ftr-394	3348	2	granting	grant	VERB
ftr-394	3348	3	a	a	DET
ftr-394	3348	4	$	$	SYM
ftr-394	3348	5	1.6	1.6	NUM
ftr-394	3348	6	million	million	NUM
ftr-394	3348	7	refund	refund	NOUN
ftr-394	3348	8	claim	claim	NOUN
ftr-394	3348	9	on	on	ADP
ftr-394	3348	10	summary	summary	NOUN
ftr-394	3348	11	judgment	judgment	NOUN
ftr-394	3348	12	,	,	PUNCT
ftr-394	3348	13	the	the	DET
ftr-394	3348	14	district	district	NOUN
ftr-394	3348	15	court	court	NOUN
ftr-394	3348	16	determined	determine	VERB
ftr-394	3348	17	that	that	SCONJ
ftr-394	3348	18	the	the	DET
ftr-394	3348	19	regulation	regulation	NOUN
ftr-394	3348	20	is	be	AUX
ftr-394	3348	21	invalid	invalid	ADJ
ftr-394	3348	22	as	as	ADP
ftr-394	3348	23	inconsistent	inconsistent	ADJ
ftr-394	3348	24	with	with	ADP
ftr-394	3348	25	the	the	DET
ftr-394	3348	26	plain	plain	ADJ
ftr-394	3348	27	meaning	meaning	NOUN
ftr-394	3348	28	of	of	ADP
ftr-394	3348	29	a	a	DET
ftr-394	3348	30	statute	statute	NOUN
ftr-394	3348	31	that	that	PRON
ftr-394	3348	32	the	the	DET
ftr-394	3348	33	court	court	NOUN
ftr-394	3348	34	finds	find	VERB
ftr-394	3348	35	is	be	AUX
ftr-394	3348	36	unambiguous	unambiguous	ADJ
ftr-394	3348	37	and	and	CCONJ
ftr-394	3348	38	held	hold	VERB
ftr-394	3348	39	that	that	SCONJ
ftr-394	3348	40	stipends	stipend	NOUN
ftr-394	3348	41	paid	pay	VERB
ftr-394	3348	42	to	to	ADP
ftr-394	3348	43	medical	medical	ADJ
ftr-394	3348	44	residents	resident	NOUN
ftr-394	3348	45	are	be	AUX
ftr-394	3348	46	subject	subject	ADJ
ftr-394	3348	47	to	to	ADP
ftr-394	3348	48	the	the	DET
ftr-394	3348	49	student	student	NOUN
ftr-394	3348	50	exclusion	exclusion	NOUN
ftr-394	3348	51	.	.	PUNCT
ftr-394	3349	1	2	2	X
ftr-394	3349	2	.	.	X
ftr-394	3349	3	jordan	jordan	PROPN
ftr-394	3349	4	v.	v.	PROPN
ftr-394	3349	5	united	united	PROPN
ftr-394	3349	6	states	states	PROPN
ftr-394	3349	7	,	,	PUNCT
ftr-394	3349	8	490	490	NUM
ftr-394	3349	9	f.3d	f.3d	NUM
ftr-394	3349	10	677	677	NUM
ftr-394	3349	11	(	(	PUNCT
ftr-394	3349	12	8th	8th	ADJ
ftr-394	3349	13	cir	cir	NOUN
ftr-394	3349	14	.	.	PUNCT
ftr-394	3350	1	6/21/07	6/21/07	NUM
ftr-394	3350	2	)	)	PUNCT
ftr-394	3350	3	.	.	PUNCT
ftr-394	3351	1	meals	meal	NOUN
ftr-394	3351	2	,	,	PUNCT
ftr-394	3351	3	lodging	lodging	NOUN
ftr-394	3351	4	,	,	PUNCT
ftr-394	3351	5	and	and	CCONJ
ftr-394	3351	6	transportation	transportation	NOUN
ftr-394	3351	7	expenses	expense	NOUN
ftr-394	3351	8	paid	pay	VERB
ftr-394	3351	9	by	by	ADP
ftr-394	3351	10	an	an	DET
ftr-394	3351	11	air	air	NOUN
ftr-394	3351	12	cargo	cargo	NOUN
ftr-394	3351	13	carrier	carrier	NOUN
ftr-394	3351	14	to	to	ADP
ftr-394	3351	15	a	a	DET
ftr-394	3351	16	pilot	pilot	NOUN
ftr-394	3351	17	for	for	ADP
ftr-394	3351	18	travel	travel	NOUN
ftr-394	3351	19	from	from	ADP
ftr-394	3351	20	his	his	PRON
ftr-394	3351	21	home	home	NOUN
ftr-394	3351	22	in	in	ADP
ftr-394	3351	23	minnesota	minnesota	PROPN
ftr-394	3351	24	to	to	ADP
ftr-394	3351	25	the	the	DET
ftr-394	3351	26	location	location	NOUN
ftr-394	3351	27	of	of	ADP
ftr-394	3351	28	his	his	PRON
ftr-394	3351	29	work	work	NOUN
ftr-394	3351	30	assignment	assignment	NOUN
ftr-394	3351	31	in	in	ADP
ftr-394	3351	32	alaska	alaska	PROPN
ftr-394	3351	33	(	(	PUNCT
ftr-394	3351	34	gateway	gateway	NOUN
ftr-394	3351	35	expenses	expense	NOUN
ftr-394	3351	36	)	)	PUNCT
ftr-394	3351	37	are	be	AUX
ftr-394	3351	38	wages	wage	NOUN
ftr-394	3351	39	subject	subject	ADJ
ftr-394	3351	40	to	to	ADP
ftr-394	3351	41	withholding	withhold	VERB
ftr-394	3351	42	for	for	ADP
ftr-394	3351	43	fica	fica	PROPN
ftr-394	3351	44	taxes	taxis	NOUN
ftr-394	3351	45	.	.	PUNCT
ftr-394	3352	1	employment	employment	NOUN
ftr-394	3352	2	taxes	taxis	NOUN
ftr-394	3352	3	do	do	AUX
ftr-394	3352	4	not	not	PART
ftr-394	3352	5	apply	apply	VERB
ftr-394	3352	6	to	to	ADP
ftr-394	3352	7	amounts	amount	NOUN
ftr-394	3352	8	excluded	exclude	VERB
ftr-394	3352	9	from	from	ADP
ftr-394	3352	10	income	income	NOUN
ftr-394	3352	11	by	by	ADP
ftr-394	3352	12	§	§	PROPN
ftr-394	3352	13	132	132	NUM
ftr-394	3352	14	as	as	ADP
ftr-394	3352	15	statutory	statutory	ADJ
ftr-394	3352	16	fringe	fringe	NOUN
ftr-394	3352	17	benefits	benefit	NOUN
ftr-394	3352	18	.	.	PUNCT
ftr-394	3353	1	the	the	DET
ftr-394	3353	2	court	court	NOUN
ftr-394	3353	3	rejected	reject	VERB
ftr-394	3353	4	the	the	DET
ftr-394	3353	5	taxpayer	taxpayer	NOUN
ftr-394	3353	6	’s	’s	PART
ftr-394	3353	7	argument	argument	NOUN
ftr-394	3353	8	that	that	SCONJ
ftr-394	3353	9	the	the	DET
ftr-394	3353	10	gateway	gateway	NOUN
ftr-394	3353	11	expenses	expense	NOUN
ftr-394	3353	12	were	be	AUX
ftr-394	3353	13	a	a	DET
ftr-394	3353	14	working	work	VERB
ftr-394	3353	15	condition	condition	NOUN
ftr-394	3353	16	fringe	fringe	NOUN
ftr-394	3353	17	.	.	PUNCT
ftr-394	3354	1	the	the	DET
ftr-394	3354	2	gateway	gateway	NOUN
ftr-394	3354	3	expenses	expense	NOUN
ftr-394	3354	4	would	would	AUX
ftr-394	3354	5	not	not	PART
ftr-394	3354	6	have	have	AUX
ftr-394	3354	7	been	be	AUX
ftr-394	3354	8	deductible	deductible	ADJ
ftr-394	3354	9	2008	2008	NUM
ftr-394	3354	10	]	]	PUNCT
ftr-394	3354	11	recent	recent	ADJ
ftr-394	3354	12	developments	development	NOUN
ftr-394	3354	13	in	in	ADP
ftr-394	3354	14	federal	federal	ADJ
ftr-394	3354	15	income	income	NOUN
ftr-394	3354	16	taxation	taxation	NOUN
ftr-394	3354	17	877	877	NUM
ftr-394	3354	18	under	under	ADP
ftr-394	3354	19	§	§	PROPN
ftr-394	3354	20	162	162	NUM
ftr-394	3354	21	as	as	ADP
ftr-394	3354	22	expenses	expense	NOUN
ftr-394	3354	23	for	for	ADP
ftr-394	3354	24	travel	travel	NOUN
ftr-394	3354	25	away	away	ADV
ftr-394	3354	26	from	from	ADP
ftr-394	3354	27	home	home	NOUN
ftr-394	3354	28	,	,	PUNCT
ftr-394	3354	29	and	and	CCONJ
ftr-394	3354	30	,	,	PUNCT
ftr-394	3354	31	therefore	therefore	ADV
ftr-394	3354	32	,	,	PUNCT
ftr-394	3354	33	do	do	AUX
ftr-394	3354	34	not	not	PART
ftr-394	3354	35	qualify	qualify	VERB
ftr-394	3354	36	as	as	ADP
ftr-394	3354	37	a	a	DET
ftr-394	3354	38	working	work	VERB
ftr-394	3354	39	condition	condition	NOUN
ftr-394	3354	40	fringe	fringe	NOUN
ftr-394	3354	41	benefit	benefit	NOUN
ftr-394	3354	42	.	.	PUNCT
ftr-394	3355	1	3	3	X
ftr-394	3355	2	.	.	X
ftr-394	3355	3	without	without	ADP
ftr-394	3355	4	a	a	DET
ftr-394	3355	5	contract	contract	NOUN
ftr-394	3355	6	,	,	PUNCT
ftr-394	3355	7	you	you	PRON
ftr-394	3355	8	’re	’re	VERB
ftr-394	3355	9	not	not	PART
ftr-394	3355	10	your	your	PRON
ftr-394	3355	11	psc	psc	NOUN
ftr-394	3355	12	’s	’s	PART
ftr-394	3355	13	employee	employee	NOUN
ftr-394	3355	14	.	.	PUNCT
ftr-394	3356	1	arnold	arnold	PROPN
ftr-394	3356	2	v.	v.	PROPN
ftr-394	3356	3	commissioner	commissioner	PROPN
ftr-394	3356	4	,	,	PUNCT
ftr-394	3356	5	t.c	t.c	PROPN
ftr-394	3356	6	.	.	PROPN
ftr-394	3356	7	memo	memo	NOUN
ftr-394	3356	8	.	.	PUNCT
ftr-394	3357	1	2007	2007	NUM
ftr-394	3357	2	-	-	SYM
ftr-394	3357	3	168	168	NUM
ftr-394	3357	4	(	(	PUNCT
ftr-394	3357	5	6/27/07	6/27/07	NUM
ftr-394	3357	6	)	)	PUNCT
ftr-394	3357	7	.	.	PUNCT
ftr-394	3358	1	the	the	DET
ftr-394	3358	2	husband	husband	NOUN
ftr-394	3358	3	and	and	CCONJ
ftr-394	3358	4	wife	wife	NOUN
ftr-394	3358	5	taxpayers	taxpayer	NOUN
ftr-394	3358	6	were	be	AUX
ftr-394	3358	7	,	,	PUNCT
ftr-394	3358	8	respectively	respectively	ADV
ftr-394	3358	9	,	,	PUNCT
ftr-394	3358	10	a	a	DET
ftr-394	3358	11	realtor	realtor	NOUN
ftr-394	3358	12	and	and	CCONJ
ftr-394	3358	13	an	an	DET
ftr-394	3358	14	accountant	accountant	NOUN
ftr-394	3358	15	,	,	PUNCT
ftr-394	3358	16	and	and	CCONJ
ftr-394	3358	17	each	each	PRON
ftr-394	3358	18	of	of	ADP
ftr-394	3358	19	them	they	PRON
ftr-394	3358	20	owned	own	VERB
ftr-394	3358	21	100	100	NUM
ftr-394	3358	22	percent	percent	NOUN
ftr-394	3358	23	of	of	ADP
ftr-394	3358	24	the	the	DET
ftr-394	3358	25	stock	stock	NOUN
ftr-394	3358	26	of	of	ADP
ftr-394	3358	27	an	an	DET
ftr-394	3358	28	s	s	NOUN
ftr-394	3358	29	corporation	corporation	NOUN
ftr-394	3358	30	as	as	ADP
ftr-394	3358	31	a	a	DET
ftr-394	3358	32	“	"	PUNCT
ftr-394	3358	33	vehicle	vehicle	NOUN
ftr-394	3358	34	”	"	PUNCT
ftr-394	3358	35	for	for	ADP
ftr-394	3358	36	their	their	PRON
ftr-394	3358	37	respective	respective	ADJ
ftr-394	3358	38	businesses	business	NOUN
ftr-394	3358	39	.	.	PUNCT
ftr-394	3359	1	they	they	PRON
ftr-394	3359	2	reported	report	VERB
ftr-394	3359	3	all	all	PRON
ftr-394	3359	4	of	of	ADP
ftr-394	3359	5	the	the	DET
ftr-394	3359	6	income	income	NOUN
ftr-394	3359	7	from	from	ADP
ftr-394	3359	8	their	their	PRON
ftr-394	3359	9	respective	respective	ADJ
ftr-394	3359	10	businesses	business	NOUN
ftr-394	3359	11	as	as	ADP
ftr-394	3359	12	income	income	NOUN
ftr-394	3359	13	of	of	ADP
ftr-394	3359	14	the	the	DET
ftr-394	3359	15	corporations	corporation	NOUN
ftr-394	3359	16	,	,	PUNCT
ftr-394	3359	17	which	which	PRON
ftr-394	3359	18	passed	pass	VERB
ftr-394	3359	19	though	though	ADV
ftr-394	3359	20	to	to	ADP
ftr-394	3359	21	them	they	PRON
ftr-394	3359	22	under	under	ADP
ftr-394	3359	23	§	§	PROPN
ftr-394	3359	24	1366	1366	NUM
ftr-394	3359	25	,	,	PUNCT
ftr-394	3359	26	but	but	CCONJ
ftr-394	3359	27	were	be	AUX
ftr-394	3359	28	not	not	PART
ftr-394	3359	29	paid	pay	VERB
ftr-394	3359	30	any	any	DET
ftr-394	3359	31	salaries	salary	NOUN
ftr-394	3359	32	or	or	CCONJ
ftr-394	3359	33	other	other	ADJ
ftr-394	3359	34	compensation	compensation	NOUN
ftr-394	3359	35	and	and	CCONJ
ftr-394	3359	36	paid	pay	VERB
ftr-394	3359	37	no	no	DET
ftr-394	3359	38	wage	wage	NOUN
ftr-394	3359	39	taxes	taxis	NOUN
ftr-394	3359	40	.	.	PUNCT
ftr-394	3360	1	however	however	ADV
ftr-394	3360	2	,	,	PUNCT
ftr-394	3360	3	there	there	PRON
ftr-394	3360	4	were	be	VERB
ftr-394	3360	5	no	no	DET
ftr-394	3360	6	contracts	contract	NOUN
ftr-394	3360	7	between	between	ADP
ftr-394	3360	8	the	the	DET
ftr-394	3360	9	taxpayers	taxpayer	NOUN
ftr-394	3360	10	and	and	CCONJ
ftr-394	3360	11	their	their	PRON
ftr-394	3360	12	respective	respective	ADJ
ftr-394	3360	13	corporations	corporation	NOUN
ftr-394	3360	14	recognizing	recognize	VERB
ftr-394	3360	15	the	the	DET
ftr-394	3360	16	right	right	NOUN
ftr-394	3360	17	of	of	ADP
ftr-394	3360	18	the	the	DET
ftr-394	3360	19	corporations	corporation	NOUN
ftr-394	3360	20	to	to	PART
ftr-394	3360	21	control	control	VERB
ftr-394	3360	22	their	their	PRON
ftr-394	3360	23	performance	performance	NOUN
ftr-394	3360	24	of	of	ADP
ftr-394	3360	25	services	service	NOUN
ftr-394	3360	26	.	.	PUNCT
ftr-394	3361	1	the	the	DET
ftr-394	3361	2	court	court	NOUN
ftr-394	3361	3	(	(	PUNCT
ftr-394	3361	4	judge	judge	PROPN
ftr-394	3361	5	vasquez	vasquez	PROPN
ftr-394	3361	6	)	)	PUNCT
ftr-394	3361	7	held	hold	VERB
ftr-394	3361	8	that	that	SCONJ
ftr-394	3361	9	all	all	PRON
ftr-394	3361	10	of	of	ADP
ftr-394	3361	11	the	the	DET
ftr-394	3361	12	income	income	NOUN
ftr-394	3361	13	of	of	ADP
ftr-394	3361	14	each	each	DET
ftr-394	3361	15	taxpayer	taxpayer	NOUN
ftr-394	3361	16	was	be	AUX
ftr-394	3361	17	earned	earn	VERB
ftr-394	3361	18	personally	personally	ADV
ftr-394	3361	19	,	,	PUNCT
ftr-394	3361	20	and	and	CCONJ
ftr-394	3361	21	not	not	PART
ftr-394	3361	22	by	by	ADP
ftr-394	3361	23	their	their	PRON
ftr-394	3361	24	respective	respective	ADJ
ftr-394	3361	25	corporations	corporation	NOUN
ftr-394	3361	26	,	,	PUNCT
ftr-394	3361	27	and	and	CCONJ
ftr-394	3361	28	upheld	uphold	VERB
ftr-394	3361	29	deficiencies	deficiency	NOUN
ftr-394	3361	30	for	for	ADP
ftr-394	3361	31	self	self	NOUN
ftr-394	3361	32	-	-	PUNCT
ftr-394	3361	33	employment	employment	NOUN
ftr-394	3361	34	taxes	taxis	NOUN
ftr-394	3361	35	.	.	PUNCT
ftr-394	3362	1	judge	judge	PROPN
ftr-394	3362	2	vasquez	vasquez	PROPN
ftr-394	3362	3	noted	note	VERB
ftr-394	3362	4	that	that	SCONJ
ftr-394	3362	5	:	:	PUNCT
ftr-394	3362	6	“	"	PUNCT
ftr-394	3362	7	a	a	DET
ftr-394	3362	8	corporation	corporation	NOUN
ftr-394	3362	9	earns	earn	VERB
ftr-394	3362	10	the	the	DET
ftr-394	3362	11	income	income	NOUN
ftr-394	3362	12	if	if	SCONJ
ftr-394	3362	13	:	:	PUNCT
ftr-394	3362	14	(	(	PUNCT
ftr-394	3362	15	a	a	X
ftr-394	3362	16	)	)	PUNCT
ftr-394	3362	17	the	the	DET
ftr-394	3362	18	service	service	NOUN
ftr-394	3362	19	provider	provider	NOUN
ftr-394	3362	20	is	be	AUX
ftr-394	3362	21	an	an	DET
ftr-394	3362	22	employee	employee	NOUN
ftr-394	3362	23	of	of	ADP
ftr-394	3362	24	a	a	DET
ftr-394	3362	25	corporation	corporation	NOUN
ftr-394	3362	26	which	which	PRON
ftr-394	3362	27	has	have	VERB
ftr-394	3362	28	the	the	DET
ftr-394	3362	29	right	right	NOUN
ftr-394	3362	30	to	to	PART
ftr-394	3362	31	direct	direct	VERB
ftr-394	3362	32	or	or	CCONJ
ftr-394	3362	33	control	control	VERB
ftr-394	3362	34	that	that	SCONJ
ftr-394	3362	35	employee	employee	NOUN
ftr-394	3362	36	in	in	ADP
ftr-394	3362	37	some	some	DET
ftr-394	3362	38	meaningful	meaningful	ADJ
ftr-394	3362	39	sense	sense	NOUN
ftr-394	3362	40	;	;	PUNCT
ftr-394	3362	41	and	and	CCONJ
ftr-394	3362	42	(	(	PUNCT
ftr-394	3362	43	b	b	X
ftr-394	3362	44	)	)	PUNCT
ftr-394	3362	45	there	there	PRON
ftr-394	3362	46	exists	exist	VERB
ftr-394	3362	47	a	a	DET
ftr-394	3362	48	contract	contract	NOUN
ftr-394	3362	49	or	or	CCONJ
ftr-394	3362	50	similar	similar	ADJ
ftr-394	3362	51	arrangement	arrangement	NOUN
ftr-394	3362	52	between	between	ADP
ftr-394	3362	53	the	the	DET
ftr-394	3362	54	corporation	corporation	NOUN
ftr-394	3362	55	and	and	CCONJ
ftr-394	3362	56	the	the	DET
ftr-394	3362	57	person	person	NOUN
ftr-394	3362	58	or	or	CCONJ
ftr-394	3362	59	entity	entity	NOUN
ftr-394	3362	60	using	use	VERB
ftr-394	3362	61	the	the	DET
ftr-394	3362	62	services	service	NOUN
ftr-394	3362	63	which	which	PRON
ftr-394	3362	64	recognizes	recognize	VERB
ftr-394	3362	65	the	the	DET
ftr-394	3362	66	corporation	corporation	NOUN
ftr-394	3362	67	’s	’s	PART
ftr-394	3362	68	right	right	ADJ
ftr-394	3362	69	to	to	PART
ftr-394	3362	70	direct	direct	VERB
ftr-394	3362	71	or	or	CCONJ
ftr-394	3362	72	control	control	VERB
ftr-394	3362	73	the	the	DET
ftr-394	3362	74	work	work	NOUN
ftr-394	3362	75	of	of	ADP
ftr-394	3362	76	the	the	DET
ftr-394	3362	77	service	service	NOUN
ftr-394	3362	78	provider	provider	NOUN
ftr-394	3362	79	.	.	PUNCT
ftr-394	3362	80	”	"	PUNCT
ftr-394	3363	1	4	4	NUM
ftr-394	3363	2	.	.	PUNCT
ftr-394	3363	3	t.d	t.d	PROPN
ftr-394	3363	4	.	.	PROPN
ftr-394	3363	5	9337	9337	NUM
ftr-394	3363	6	,	,	PUNCT
ftr-394	3363	7	withholding	withholding	NOUN
ftr-394	3363	8	exemptions	exemption	NOUN
ftr-394	3363	9	,	,	PUNCT
ftr-394	3363	10	72	72	NUM
ftr-394	3363	11	f.r	f.r	NOUN
ftr-394	3363	12	.	.	NOUN
ftr-394	3363	13	38478	38478	NUM
ftr-394	3363	14	(	(	PUNCT
ftr-394	3363	15	7/13/07	7/13/07	NUM
ftr-394	3363	16	)	)	PUNCT
ftr-394	3363	17	.	.	PUNCT
ftr-394	3364	1	this	this	DET
ftr-394	3364	2	treasury	treasury	NOUN
ftr-394	3364	3	decision	decision	NOUN
ftr-394	3364	4	finalizes	finalize	VERB
ftr-394	3364	5	reg	reg	NOUN
ftr-394	3364	6	.	.	PUNCT
ftr-394	3365	1	§	§	PROPN
ftr-394	3365	2	31.3402(f)(2)-1	31.3402(f)(2)-1	PROPN
ftr-394	3365	3	providing	provide	VERB
ftr-394	3365	4	that	that	SCONJ
ftr-394	3365	5	employers	employer	NOUN
ftr-394	3365	6	are	be	AUX
ftr-394	3365	7	not	not	PART
ftr-394	3365	8	required	require	VERB
ftr-394	3365	9	to	to	PART
ftr-394	3365	10	submit	submit	VERB
ftr-394	3365	11	employee	employee	NOUN
ftr-394	3365	12	form	form	NOUN
ftr-394	3365	13	w-4s	w-4s	NOUN
ftr-394	3365	14	that	that	PRON
ftr-394	3365	15	claim	claim	VERB
ftr-394	3365	16	excessive	excessive	ADJ
ftr-394	3365	17	exemptions	exemption	NOUN
ftr-394	3365	18	,	,	PUNCT
ftr-394	3365	19	or	or	CCONJ
ftr-394	3365	20	no	no	DET
ftr-394	3365	21	withholding	withholding	NOUN
ftr-394	3365	22	,	,	PUNCT
ftr-394	3365	23	unless	unless	SCONJ
ftr-394	3365	24	the	the	DET
ftr-394	3365	25	employee	employee	NOUN
ftr-394	3365	26	receives	receive	VERB
ftr-394	3365	27	notice	notice	NOUN
ftr-394	3365	28	from	from	ADP
ftr-394	3365	29	the	the	DET
ftr-394	3365	30	irs	irs	PROPN
ftr-394	3365	31	requiring	require	VERB
ftr-394	3365	32	submission	submission	NOUN
ftr-394	3365	33	of	of	ADP
ftr-394	3365	34	an	an	DET
ftr-394	3365	35	employee	employee	NOUN
ftr-394	3365	36	’s	’s	PART
ftr-394	3365	37	form	form	NOUN
ftr-394	3365	38	w-4	w-4	NOUN
ftr-394	3365	39	.	.	PUNCT
ftr-394	3366	1	the	the	DET
ftr-394	3366	2	regulations	regulation	NOUN
ftr-394	3366	3	provide	provide	VERB
ftr-394	3366	4	procedures	procedure	NOUN
ftr-394	3366	5	for	for	ADP
ftr-394	3366	6	the	the	DET
ftr-394	3366	7	irs	irs	PROPN
ftr-394	3366	8	to	to	PART
ftr-394	3366	9	issue	issue	VERB
ftr-394	3366	10	the	the	DET
ftr-394	3366	11	notice	notice	NOUN
ftr-394	3366	12	to	to	ADP
ftr-394	3366	13	employers	employer	NOUN
ftr-394	3366	14	.	.	PUNCT
ftr-394	3367	1	5	5	X
ftr-394	3367	2	.	.	X
ftr-394	3367	3	colorado	colorado	NOUN
ftr-394	3367	4	mufflers	muffler	VERB
ftr-394	3367	5	unlimited	unlimited	ADJ
ftr-394	3367	6	,	,	PUNCT
ftr-394	3367	7	inc	inc	PROPN
ftr-394	3367	8	.	.	PROPN
ftr-394	3368	1	v.	v.	PROPN
ftr-394	3368	2	commissioner	commissioner	PROPN
ftr-394	3368	3	,	,	PUNCT
ftr-394	3368	4	t.c	t.c	PROPN
ftr-394	3368	5	.	.	PROPN
ftr-394	3368	6	memo	memo	NOUN
ftr-394	3368	7	.	.	PUNCT
ftr-394	3369	1	2007	2007	NUM
ftr-394	3369	2	-	-	SYM
ftr-394	3369	3	222	222	NUM
ftr-394	3369	4	(	(	PUNCT
ftr-394	3369	5	8/13/07	8/13/07	NUM
ftr-394	3369	6	)	)	PUNCT
ftr-394	3369	7	.	.	PUNCT
ftr-394	3370	1	full	full	ADJ
ftr-394	3370	2	time	time	NOUN
ftr-394	3370	3	workers	worker	NOUN
ftr-394	3370	4	in	in	ADP
ftr-394	3370	5	the	the	DET
ftr-394	3370	6	taxpayer	taxpayer	NOUN
ftr-394	3370	7	’s	’s	PART
ftr-394	3370	8	muffler	muffler	NOUN
ftr-394	3370	9	shop	shop	NOUN
ftr-394	3370	10	are	be	AUX
ftr-394	3370	11	treated	treat	VERB
ftr-394	3370	12	as	as	ADP
ftr-394	3370	13	employees	employee	NOUN
ftr-394	3370	14	where	where	SCONJ
ftr-394	3370	15	the	the	DET
ftr-394	3370	16	taxpayer	taxpayer	NOUN
ftr-394	3370	17	exercised	exercise	VERB
ftr-394	3370	18	control	control	NOUN
ftr-394	3370	19	over	over	ADP
ftr-394	3370	20	the	the	DET
ftr-394	3370	21	manner	manner	NOUN
ftr-394	3370	22	in	in	ADP
ftr-394	3370	23	which	which	PRON
ftr-394	3370	24	work	work	NOUN
ftr-394	3370	25	was	be	AUX
ftr-394	3370	26	performed	perform	VERB
ftr-394	3370	27	,	,	PUNCT
ftr-394	3370	28	provided	provide	VERB
ftr-394	3370	29	tools	tool	NOUN
ftr-394	3370	30	and	and	CCONJ
ftr-394	3370	31	other	other	ADJ
ftr-394	3370	32	facilities	facility	NOUN
ftr-394	3370	33	,	,	PUNCT
ftr-394	3370	34	paid	pay	VERB
ftr-394	3370	35	the	the	DET
ftr-394	3370	36	workers	worker	NOUN
ftr-394	3370	37	on	on	ADP
ftr-394	3370	38	a	a	DET
ftr-394	3370	39	weekly	weekly	ADJ
ftr-394	3370	40	basis	basis	NOUN
ftr-394	3370	41	,	,	PUNCT
ftr-394	3370	42	retained	retain	VERB
ftr-394	3370	43	the	the	DET
ftr-394	3370	44	right	right	NOUN
ftr-394	3370	45	to	to	PART
ftr-394	3370	46	discharge	discharge	VERB
ftr-394	3370	47	the	the	DET
ftr-394	3370	48	workers	worker	NOUN
ftr-394	3370	49	,	,	PUNCT
ftr-394	3370	50	and	and	CCONJ
ftr-394	3370	51	the	the	DET
ftr-394	3370	52	workers	worker	NOUN
ftr-394	3370	53	believed	believe	VERB
ftr-394	3370	54	they	they	PRON
ftr-394	3370	55	were	be	AUX
ftr-394	3370	56	in	in	ADP
ftr-394	3370	57	an	an	DET
ftr-394	3370	58	employment	employment	NOUN
ftr-394	3370	59	relationship	relationship	NOUN
ftr-394	3370	60	.	.	PUNCT
ftr-394	3371	1	the	the	DET
ftr-394	3371	2	court	court	NOUN
ftr-394	3371	3	denied	deny	VERB
ftr-394	3371	4	relief	relief	NOUN
ftr-394	3371	5	under	under	ADP
ftr-394	3371	6	§	§	PROPN
ftr-394	3371	7	530	530	NUM
ftr-394	3371	8	of	of	ADP
ftr-394	3371	9	the	the	DET
ftr-394	3371	10	revenue	revenue	NOUN
ftr-394	3371	11	act	act	NOUN
ftr-394	3371	12	of	of	ADP
ftr-394	3371	13	1978	1978	NUM
ftr-394	3371	14	because	because	SCONJ
ftr-394	3371	15	it	it	PRON
ftr-394	3371	16	had	have	AUX
ftr-394	3371	17	treated	treat	VERB
ftr-394	3371	18	workers	worker	NOUN
ftr-394	3371	19	as	as	ADP
ftr-394	3371	20	employees	employee	NOUN
ftr-394	3371	21	in	in	ADP
ftr-394	3371	22	previous	previous	ADJ
ftr-394	3371	23	years	year	NOUN
ftr-394	3371	24	.	.	PUNCT
ftr-394	3372	1	the	the	DET
ftr-394	3372	2	taxpayer	taxpayer	NOUN
ftr-394	3372	3	was	be	AUX
ftr-394	3372	4	fined	fine	VERB
ftr-394	3372	5	for	for	ADP
ftr-394	3372	6	advancing	advance	VERB
ftr-394	3372	7	frivolous	frivolous	ADJ
ftr-394	3372	8	positions	position	NOUN
ftr-394	3372	9	.	.	PUNCT
ftr-394	3373	1	6	6	X
ftr-394	3373	2	.	.	X
ftr-394	3373	3	hold	hold	VERB
ftr-394	3373	4	‘	'	PUNCT
ftr-394	3373	5	em	em	PRON
ftr-394	3373	6	–	–	PUNCT
ftr-394	3373	7	then	then	ADV
ftr-394	3373	8	withhold	withhold	VERB
ftr-394	3373	9	the	the	DET
ftr-394	3373	10	winnings	winning	NOUN
ftr-394	3373	11	.	.	PUNCT
ftr-394	3374	1	rev	rev	PROPN
ftr-394	3374	2	.	.	PROPN
ftr-394	3374	3	proc	proc	PROPN
ftr-394	3374	4	.	.	PUNCT
ftr-394	3375	1	2007	2007	NUM
ftr-394	3375	2	-	-	SYM
ftr-394	3375	3	57	57	NUM
ftr-394	3375	4	,	,	PUNCT
ftr-394	3375	5	2007	2007	NUM
ftr-394	3375	6	-	-	SYM
ftr-394	3375	7	36	36	NUM
ftr-394	3375	8	i.r.b	i.r.b	NOUN
ftr-394	3375	9	.	.	PUNCT
ftr-394	3376	1	547	547	NUM
ftr-394	3376	2	(	(	PUNCT
ftr-394	3376	3	9/4/07	9/4/07	NUM
ftr-394	3376	4	)	)	PUNCT
ftr-394	3376	5	.	.	PUNCT
ftr-394	3377	1	sponsors	sponsor	NOUN
ftr-394	3377	2	of	of	ADP
ftr-394	3377	3	poker	poker	NOUN
ftr-394	3377	4	tournaments	tournament	NOUN
ftr-394	3377	5	,	,	PUNCT
ftr-394	3377	6	including	include	VERB
ftr-394	3377	7	casinos	casino	NOUN
ftr-394	3377	8	,	,	PUNCT
ftr-394	3377	9	are	be	AUX
ftr-394	3377	10	required	require	VERB
ftr-394	3377	11	to	to	PART
ftr-394	3377	12	withhold	withhold	VERB
ftr-394	3377	13	tax	tax	NOUN
ftr-394	3377	14	from	from	ADP
ftr-394	3377	15	winnings	winning	NOUN
ftr-394	3377	16	in	in	ADP
ftr-394	3377	17	excess	excess	NOUN
ftr-394	3377	18	of	of	ADP
ftr-394	3377	19	$	$	SYM
ftr-394	3377	20	5,000	5,000	NUM
ftr-394	3377	21	under	under	ADP
ftr-394	3377	22	§	§	PROPN
ftr-394	3377	23	3402(q	3402(q	NUM
ftr-394	3377	24	)	)	PUNCT
ftr-394	3377	25	.	.	PUNCT
ftr-394	3378	1	winnings	winning	NOUN
ftr-394	3378	2	include	include	VERB
ftr-394	3378	3	the	the	DET
ftr-394	3378	4	proceeds	proceed	NOUN
ftr-394	3378	5	of	of	ADP
ftr-394	3378	6	a	a	DET
ftr-394	3378	7	wager	wager	NOUN
ftr-394	3378	8	,	,	PUNCT
ftr-394	3378	9	which	which	PRON
ftr-394	3378	10	878	878	NUM
ftr-394	3378	11	florida	florida	PROPN
ftr-394	3378	12	tax	tax	NOUN
ftr-394	3378	13	review	review	NOUN
ftr-394	3378	14	[	[	X
ftr-394	3378	15	vol	vol	NOUN
ftr-394	3378	16	.	.	PUNCT
ftr-394	3378	17	8	8	NUM
ftr-394	3378	18	:	:	PUNCT
ftr-394	3378	19	si	si	PROPN
ftr-394	3378	20	the	the	DET
ftr-394	3378	21	irs	irs	PROPN
ftr-394	3378	22	says	say	VERB
ftr-394	3378	23	are	be	AUX
ftr-394	3378	24	determined	determine	VERB
ftr-394	3378	25	by	by	ADP
ftr-394	3378	26	reducing	reduce	VERB
ftr-394	3378	27	the	the	DET
ftr-394	3378	28	amount	amount	NOUN
ftr-394	3378	29	received	receive	VERB
ftr-394	3378	30	by	by	ADP
ftr-394	3378	31	the	the	DET
ftr-394	3378	32	amount	amount	NOUN
ftr-394	3378	33	of	of	ADP
ftr-394	3378	34	the	the	DET
ftr-394	3378	35	wager	wager	NOUN
ftr-394	3378	36	.	.	PUNCT
ftr-394	3379	1	the	the	DET
ftr-394	3379	2	lucky	lucky	ADJ
ftr-394	3379	3	winner	winner	NOUN
ftr-394	3379	4	is	be	AUX
ftr-394	3379	5	required	require	VERB
ftr-394	3379	6	to	to	PART
ftr-394	3379	7	provide	provide	VERB
ftr-394	3379	8	the	the	DET
ftr-394	3379	9	payer	payer	NOUN
ftr-394	3379	10	a	a	DET
ftr-394	3379	11	statement	statement	NOUN
ftr-394	3379	12	on	on	ADP
ftr-394	3379	13	form	form	NOUN
ftr-394	3379	14	w-25	w-25	NOUN
ftr-394	3379	15	or	or	CCONJ
ftr-394	3379	16	5754	5754	NUM
ftr-394	3379	17	with	with	ADP
ftr-394	3379	18	identifying	identify	VERB
ftr-394	3379	19	information	information	NOUN
ftr-394	3379	20	.	.	PUNCT
ftr-394	3380	1	the	the	DET
ftr-394	3380	2	withholding	withholding	NOUN
ftr-394	3380	3	rate	rate	NOUN
ftr-394	3380	4	is	be	AUX
ftr-394	3380	5	the	the	DET
ftr-394	3380	6	third	third	ADV
ftr-394	3380	7	highest	high	ADJ
ftr-394	3380	8	rate	rate	NOUN
ftr-394	3380	9	of	of	ADP
ftr-394	3380	10	§	§	PROPN
ftr-394	3380	11	1(c	1(c	NUM
ftr-394	3380	12	)	)	PUNCT
ftr-394	3380	13	,	,	PUNCT
ftr-394	3380	14	31	31	NUM
ftr-394	3380	15	percent	percent	NOUN
ftr-394	3380	16	.	.	PUNCT
ftr-394	3381	1	the	the	DET
ftr-394	3381	2	revenue	revenue	NOUN
ftr-394	3381	3	procedure	procedure	NOUN
ftr-394	3381	4	is	be	AUX
ftr-394	3381	5	applicable	applicable	ADJ
ftr-394	3381	6	to	to	ADP
ftr-394	3381	7	payments	payment	NOUN
ftr-394	3381	8	made	make	VERB
ftr-394	3381	9	on	on	ADP
ftr-394	3381	10	or	or	CCONJ
ftr-394	3381	11	after	after	ADP
ftr-394	3381	12	march	march	PROPN
ftr-394	3381	13	4	4	NUM
ftr-394	3381	14	,	,	PUNCT
ftr-394	3381	15	2008	2008	NUM
ftr-394	3381	16	.	.	PUNCT
ftr-394	3382	1	7	7	X
ftr-394	3382	2	.	.	X
ftr-394	3382	3	fica	fica	PROPN
ftr-394	3382	4	taxes	taxis	NOUN
ftr-394	3382	5	and	and	CCONJ
ftr-394	3382	6	penalties	penalty	NOUN
ftr-394	3382	7	hit	hit	VERB
ftr-394	3382	8	the	the	DET
ftr-394	3382	9	university	university	NOUN
ftr-394	3382	10	of	of	ADP
ftr-394	3382	11	chicago	chicago	PROPN
ftr-394	3382	12	’s	’s	PART
ftr-394	3382	13	retirement	retirement	NOUN
ftr-394	3382	14	payments	payment	NOUN
ftr-394	3382	15	.	.	PUNCT
ftr-394	3383	1	university	university	NOUN
ftr-394	3383	2	of	of	ADP
ftr-394	3383	3	chicago	chicago	PROPN
ftr-394	3383	4	v.	v.	PROPN
ftr-394	3383	5	united	united	PROPN
ftr-394	3383	6	states	states	PROPN
ftr-394	3383	7	,	,	PUNCT
ftr-394	3383	8	100	100	NUM
ftr-394	3383	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-394	3383	10	2007	2007	NUM
ftr-394	3383	11	-	-	SYM
ftr-394	3383	12	6261	6261	NUM
ftr-394	3383	13	(	(	PUNCT
ftr-394	3383	14	n.d	n.d	PROPN
ftr-394	3383	15	.	.	PROPN
ftr-394	3383	16	ill	ill	PROPN
ftr-394	3383	17	.	.	PUNCT
ftr-394	3384	1	8/21/07	8/21/07	NUM
ftr-394	3384	2	)	)	PUNCT
ftr-394	3384	3	.	.	PUNCT
ftr-394	3385	1	the	the	DET
ftr-394	3385	2	university	university	PROPN
ftr-394	3385	3	of	of	ADP
ftr-394	3385	4	chicago	chicago	PROPN
ftr-394	3385	5	required	require	VERB
ftr-394	3385	6	employees	employee	NOUN
ftr-394	3385	7	to	to	PART
ftr-394	3385	8	make	make	VERB
ftr-394	3385	9	payments	payment	NOUN
ftr-394	3385	10	into	into	ADP
ftr-394	3385	11	a	a	DET
ftr-394	3385	12	§	§	PROPN
ftr-394	3385	13	403(b	403(b	PROPN
ftr-394	3385	14	)	)	PUNCT
ftr-394	3385	15	plan	plan	NOUN
ftr-394	3385	16	and	and	CCONJ
ftr-394	3385	17	referred	refer	VERB
ftr-394	3385	18	to	to	ADP
ftr-394	3385	19	the	the	DET
ftr-394	3385	20	employee	employee	NOUN
ftr-394	3385	21	contributions	contribution	NOUN
ftr-394	3385	22	as	as	ADP
ftr-394	3385	23	being	be	AUX
ftr-394	3385	24	withheld	withhold	VERB
ftr-394	3385	25	from	from	ADP
ftr-394	3385	26	salaries	salary	NOUN
ftr-394	3385	27	.	.	PUNCT
ftr-394	3386	1	employees	employee	NOUN
ftr-394	3386	2	were	be	AUX
ftr-394	3386	3	required	require	VERB
ftr-394	3386	4	to	to	PART
ftr-394	3386	5	sign	sign	VERB
ftr-394	3386	6	a	a	DET
ftr-394	3386	7	“	"	PUNCT
ftr-394	3386	8	salary	salary	NOUN
ftr-394	3386	9	reduction	reduction	NOUN
ftr-394	3386	10	agreement	agreement	NOUN
ftr-394	3386	11	.	.	PUNCT
ftr-394	3386	12	”	"	PUNCT
ftr-394	3387	1	the	the	DET
ftr-394	3387	2	university	university	NOUN
ftr-394	3387	3	also	also	ADV
ftr-394	3387	4	contributed	contribute	VERB
ftr-394	3387	5	to	to	ADP
ftr-394	3387	6	the	the	DET
ftr-394	3387	7	plan	plan	NOUN
ftr-394	3387	8	on	on	ADP
ftr-394	3387	9	behalf	behalf	NOUN
ftr-394	3387	10	of	of	ADP
ftr-394	3387	11	employees	employee	NOUN
ftr-394	3387	12	.	.	PUNCT
ftr-394	3388	1	section	section	NOUN
ftr-394	3388	2	3121(a)(5)(d	3121(a)(5)(d	NUM
ftr-394	3388	3	)	)	PUNCT
ftr-394	3388	4	excludes	exclude	VERB
ftr-394	3388	5	from	from	ADP
ftr-394	3388	6	wages	wage	NOUN
ftr-394	3388	7	subject	subject	ADJ
ftr-394	3388	8	to	to	ADP
ftr-394	3388	9	employment	employment	NOUN
ftr-394	3388	10	taxes	taxis	NOUN
ftr-394	3388	11	any	any	DET
ftr-394	3388	12	payment	payment	NOUN
ftr-394	3388	13	under	under	ADP
ftr-394	3388	14	a	a	DET
ftr-394	3388	15	§	§	PROPN
ftr-394	3388	16	403(b	403(b	PROPN
ftr-394	3388	17	)	)	PUNCT
ftr-394	3388	18	annuity	annuity	NOUN
ftr-394	3388	19	contract	contract	NOUN
ftr-394	3388	20	,	,	PUNCT
ftr-394	3388	21	“	"	PUNCT
ftr-394	3388	22	other	other	ADJ
ftr-394	3388	23	than	than	ADP
ftr-394	3388	24	a	a	DET
ftr-394	3388	25	payment	payment	NOUN
ftr-394	3388	26	for	for	ADP
ftr-394	3388	27	the	the	DET
ftr-394	3388	28	purchase	purchase	NOUN
ftr-394	3388	29	of	of	ADP
ftr-394	3388	30	such	such	ADJ
ftr-394	3388	31	contract	contract	NOUN
ftr-394	3388	32	which	which	PRON
ftr-394	3388	33	is	be	AUX
ftr-394	3388	34	made	make	VERB
ftr-394	3388	35	by	by	ADP
ftr-394	3388	36	reason	reason	NOUN
ftr-394	3388	37	of	of	ADP
ftr-394	3388	38	a	a	DET
ftr-394	3388	39	salary	salary	NOUN
ftr-394	3388	40	reduction	reduction	NOUN
ftr-394	3388	41	agreement	agreement	NOUN
ftr-394	3388	42	.	.	PUNCT
ftr-394	3388	43	”	"	PUNCT
ftr-394	3389	1	the	the	DET
ftr-394	3389	2	university	university	NOUN
ftr-394	3389	3	argued	argue	VERB
ftr-394	3389	4	that	that	SCONJ
ftr-394	3389	5	this	this	DET
ftr-394	3389	6	language	language	NOUN
ftr-394	3389	7	is	be	AUX
ftr-394	3389	8	ambiguous	ambiguous	ADJ
ftr-394	3389	9	and	and	CCONJ
ftr-394	3389	10	should	should	AUX
ftr-394	3389	11	not	not	PART
ftr-394	3389	12	be	be	AUX
ftr-394	3389	13	interpreted	interpret	VERB
ftr-394	3389	14	to	to	PART
ftr-394	3389	15	apply	apply	VERB
ftr-394	3389	16	to	to	ADP
ftr-394	3389	17	every	every	DET
ftr-394	3389	18	agreement	agreement	NOUN
ftr-394	3389	19	that	that	PRON
ftr-394	3389	20	reduces	reduce	VERB
ftr-394	3389	21	an	an	DET
ftr-394	3389	22	employee	employee	NOUN
ftr-394	3389	23	’s	’s	PART
ftr-394	3389	24	current	current	ADJ
ftr-394	3389	25	compensation	compensation	NOUN
ftr-394	3389	26	.	.	PUNCT
ftr-394	3390	1	granting	grant	VERB
ftr-394	3390	2	summary	summary	NOUN
ftr-394	3390	3	judgment	judgment	NOUN
ftr-394	3390	4	for	for	ADP
ftr-394	3390	5	the	the	DET
ftr-394	3390	6	government	government	NOUN
ftr-394	3390	7	,	,	PUNCT
ftr-394	3390	8	the	the	DET
ftr-394	3390	9	court	court	NOUN
ftr-394	3390	10	concluded	conclude	VERB
ftr-394	3390	11	that	that	SCONJ
ftr-394	3390	12	the	the	DET
ftr-394	3390	13	“	"	PUNCT
ftr-394	3390	14	statute	statute	NOUN
ftr-394	3390	15	’s	’s	PART
ftr-394	3390	16	language	language	NOUN
ftr-394	3390	17	is	be	AUX
ftr-394	3390	18	not	not	PART
ftr-394	3390	19	at	at	ADV
ftr-394	3390	20	all	all	ADV
ftr-394	3390	21	ambiguous	ambiguous	ADJ
ftr-394	3390	22	,	,	PUNCT
ftr-394	3390	23	and	and	CCONJ
ftr-394	3390	24	covers	cover	VERB
ftr-394	3390	25	just	just	ADV
ftr-394	3390	26	the	the	DET
ftr-394	3390	27	set	set	NOUN
ftr-394	3390	28	of	of	ADP
ftr-394	3390	29	facts	fact	NOUN
ftr-394	3390	30	that	that	PRON
ftr-394	3390	31	are	be	AUX
ftr-394	3390	32	present	present	ADJ
ftr-394	3390	33	in	in	ADP
ftr-394	3390	34	this	this	DET
ftr-394	3390	35	case	case	NOUN
ftr-394	3390	36	.	.	PUNCT
ftr-394	3390	37	”	"	PUNCT
ftr-394	3391	1	the	the	DET
ftr-394	3391	2	employees	employee	NOUN
ftr-394	3391	3	’	’	PART
ftr-394	3391	4	wages	wage	NOUN
ftr-394	3391	5	are	be	AUX
ftr-394	3391	6	subject	subject	ADJ
ftr-394	3391	7	to	to	ADP
ftr-394	3391	8	fica	fica	PROPN
ftr-394	3391	9	withholding	withholding	PROPN
ftr-394	3391	10	.	.	PUNCT
ftr-394	3392	1	in	in	ADP
ftr-394	3392	2	addition	addition	NOUN
ftr-394	3392	3	,	,	PUNCT
ftr-394	3392	4	the	the	DET
ftr-394	3392	5	court	court	NOUN
ftr-394	3392	6	found	find	VERB
ftr-394	3392	7	that	that	SCONJ
ftr-394	3392	8	the	the	DET
ftr-394	3392	9	university	university	NOUN
ftr-394	3392	10	’s	’s	PART
ftr-394	3392	11	failure	failure	NOUN
ftr-394	3392	12	to	to	PART
ftr-394	3392	13	make	make	VERB
ftr-394	3392	14	the	the	DET
ftr-394	3392	15	deposits	deposit	NOUN
ftr-394	3392	16	was	be	AUX
ftr-394	3392	17	not	not	PART
ftr-394	3392	18	due	due	ADJ
ftr-394	3392	19	to	to	ADP
ftr-394	3392	20	reasonable	reasonable	ADJ
ftr-394	3392	21	cause	cause	NOUN
ftr-394	3392	22	.	.	PUNCT
ftr-394	3393	1	the	the	DET
ftr-394	3393	2	university	university	NOUN
ftr-394	3393	3	asserted	assert	VERB
ftr-394	3393	4	under	under	ADP
ftr-394	3393	5	the	the	DET
ftr-394	3393	6	“	"	PUNCT
ftr-394	3393	7	divisible	divisible	ADJ
ftr-394	3393	8	tax	tax	NOUN
ftr-394	3393	9	doctrine	doctrine	NOUN
ftr-394	3393	10	”	"	PUNCT
ftr-394	3393	11	that	that	SCONJ
ftr-394	3393	12	its	its	PRON
ftr-394	3393	13	payment	payment	NOUN
ftr-394	3393	14	of	of	ADP
ftr-394	3393	15	a	a	DET
ftr-394	3393	16	portion	portion	NOUN
ftr-394	3393	17	of	of	ADP
ftr-394	3393	18	the	the	DET
ftr-394	3393	19	tax	tax	NOUN
ftr-394	3393	20	in	in	ADP
ftr-394	3393	21	order	order	NOUN
ftr-394	3393	22	to	to	PART
ftr-394	3393	23	bring	bring	VERB
ftr-394	3393	24	the	the	DET
ftr-394	3393	25	refund	refund	NOUN
ftr-394	3393	26	action	action	NOUN
ftr-394	3393	27	absolved	absolve	VERB
ftr-394	3393	28	it	it	PRON
ftr-394	3393	29	of	of	ADP
ftr-394	3393	30	the	the	DET
ftr-394	3393	31	penalty	penalty	NOUN
ftr-394	3393	32	.	.	PUNCT
ftr-394	3394	1	the	the	DET
ftr-394	3394	2	court	court	NOUN
ftr-394	3394	3	indicated	indicate	VERB
ftr-394	3394	4	that	that	SCONJ
ftr-394	3394	5	“	"	PUNCT
ftr-394	3394	6	it	it	PRON
ftr-394	3394	7	is	be	AUX
ftr-394	3394	8	one	one	NUM
ftr-394	3394	9	thing	thing	NOUN
ftr-394	3394	10	to	to	PART
ftr-394	3394	11	say	say	VERB
ftr-394	3394	12	that	that	SCONJ
ftr-394	3394	13	a	a	DET
ftr-394	3394	14	taxpayer	taxpayer	NOUN
ftr-394	3394	15	need	need	AUX
ftr-394	3394	16	not	not	PART
ftr-394	3394	17	pay	pay	VERB
ftr-394	3394	18	the	the	DET
ftr-394	3394	19	total	total	ADJ
ftr-394	3394	20	tax	tax	NOUN
ftr-394	3394	21	in	in	ADP
ftr-394	3394	22	order	order	NOUN
ftr-394	3394	23	to	to	PART
ftr-394	3394	24	gain	gain	VERB
ftr-394	3394	25	entry	entry	NOUN
ftr-394	3394	26	to	to	ADP
ftr-394	3394	27	the	the	DET
ftr-394	3394	28	courthouse	courthouse	NOUN
ftr-394	3394	29	,	,	PUNCT
ftr-394	3394	30	and	and	CCONJ
ftr-394	3394	31	quite	quite	DET
ftr-394	3394	32	another	another	PRON
ftr-394	3394	33	to	to	PART
ftr-394	3394	34	say	say	VERB
ftr-394	3394	35	that	that	SCONJ
ftr-394	3394	36	the	the	DET
ftr-394	3394	37	taxpayer	taxpayer	NOUN
ftr-394	3394	38	may	may	AUX
ftr-394	3394	39	escape	escape	VERB
ftr-394	3394	40	the	the	DET
ftr-394	3394	41	penalty	penalty	NOUN
ftr-394	3394	42	for	for	ADP
ftr-394	3394	43	failure	failure	NOUN
ftr-394	3394	44	to	to	PART
ftr-394	3394	45	timely	timely	ADV
ftr-394	3394	46	pay	pay	VERB
ftr-394	3394	47	the	the	DET
ftr-394	3394	48	tax	tax	NOUN
ftr-394	3394	49	by	by	ADP
ftr-394	3394	50	filing	file	VERB
ftr-394	3394	51	a	a	DET
ftr-394	3394	52	lawsuit	lawsuit	NOUN
ftr-394	3394	53	.	.	PUNCT
ftr-394	3394	54	”	"	PUNCT
ftr-394	3395	1	8	8	NUM
ftr-394	3395	2	.	.	PUNCT
ftr-394	3396	1	this	this	DET
ftr-394	3396	2	one	one	NOUN
ftr-394	3396	3	hurts	hurt	VERB
ftr-394	3396	4	.	.	PUNCT
ftr-394	3397	1	early	early	ADJ
ftr-394	3397	2	retirement	retirement	NOUN
ftr-394	3397	3	bonuses	bonus	NOUN
ftr-394	3397	4	for	for	ADP
ftr-394	3397	5	tenured	tenured	ADJ
ftr-394	3397	6	professors	professor	NOUN
ftr-394	3397	7	are	be	AUX
ftr-394	3397	8	wages	wage	NOUN
ftr-394	3397	9	subject	subject	ADJ
ftr-394	3397	10	to	to	ADP
ftr-394	3397	11	employment	employment	NOUN
ftr-394	3397	12	tax	tax	NOUN
ftr-394	3397	13	withholding	withholding	NOUN
ftr-394	3397	14	.	.	PUNCT
ftr-394	3398	1	university	university	NOUN
ftr-394	3398	2	of	of	ADP
ftr-394	3398	3	pittsburgh	pittsburgh	PROPN
ftr-394	3398	4	v.	v.	PROPN
ftr-394	3398	5	united	united	PROPN
ftr-394	3398	6	states	states	PROPN
ftr-394	3398	7	,	,	PUNCT
ftr-394	3398	8	507	507	NUM
ftr-394	3398	9	f.3d	f.3d	NUM
ftr-394	3398	10	165	165	NUM
ftr-394	3398	11	(	(	PUNCT
ftr-394	3398	12	3d	3d	NUM
ftr-394	3398	13	cir	cir	NOUN
ftr-394	3398	14	.	.	PUNCT
ftr-394	3399	1	11/02/07	11/02/07	NUM
ftr-394	3399	2	)	)	PUNCT
ftr-394	3399	3	.	.	PUNCT
ftr-394	3400	1	in	in	ADP
ftr-394	3400	2	a	a	DET
ftr-394	3400	3	2	2	NUM
ftr-394	3400	4	-	-	SYM
ftr-394	3400	5	1	1	NUM
ftr-394	3400	6	decision	decision	NOUN
ftr-394	3400	7	,	,	PUNCT
ftr-394	3400	8	reversing	reverse	VERB
ftr-394	3400	9	the	the	DET
ftr-394	3400	10	district	district	NOUN
ftr-394	3400	11	court	court	NOUN
ftr-394	3400	12	,	,	PUNCT
ftr-394	3400	13	the	the	DET
ftr-394	3400	14	third	third	ADJ
ftr-394	3400	15	circuit	circuit	NOUN
ftr-394	3400	16	held	hold	VERB
ftr-394	3400	17	that	that	SCONJ
ftr-394	3400	18	payments	payment	NOUN
ftr-394	3400	19	to	to	ADP
ftr-394	3400	20	early	early	ADJ
ftr-394	3400	21	retirees	retiree	NOUN
ftr-394	3400	22	to	to	PART
ftr-394	3400	23	induce	induce	VERB
ftr-394	3400	24	retirement	retirement	NOUN
ftr-394	3400	25	are	be	AUX
ftr-394	3400	26	wages	wage	NOUN
ftr-394	3400	27	subject	subject	ADJ
ftr-394	3400	28	to	to	ADP
ftr-394	3400	29	fica	fica	PROPN
ftr-394	3400	30	withholding	withhold	VERB
ftr-394	3400	31	rather	rather	ADV
ftr-394	3400	32	than	than	ADP
ftr-394	3400	33	non	non	ADJ
ftr-394	3400	34	-	-	ADJ
ftr-394	3400	35	wage	wage	ADJ
ftr-394	3400	36	payments	payment	NOUN
ftr-394	3400	37	for	for	ADP
ftr-394	3400	38	relinquishment	relinquishment	NOUN
ftr-394	3400	39	of	of	ADP
ftr-394	3400	40	contract	contract	NOUN
ftr-394	3400	41	rights	right	NOUN
ftr-394	3400	42	to	to	ADP
ftr-394	3400	43	tenure	tenure	NOUN
ftr-394	3400	44	.	.	PUNCT
ftr-394	3401	1	the	the	DET
ftr-394	3401	2	third	third	ADJ
ftr-394	3401	3	circuit	circuit	NOUN
ftr-394	3401	4	follows	follow	VERB
ftr-394	3401	5	appoloni	appoloni	PROPN
ftr-394	3401	6	v.	v.	ADP
ftr-394	3401	7	united	united	PROPN
ftr-394	3401	8	states	states	PROPN
ftr-394	3401	9	,	,	PUNCT
ftr-394	3401	10	450	450	NUM
ftr-394	3401	11	f.3d	f.3d	NUM
ftr-394	3401	12	185	185	NUM
ftr-394	3401	13	(	(	PUNCT
ftr-394	3401	14	6th	6th	ADJ
ftr-394	3401	15	cir	cir	NOUN
ftr-394	3401	16	.	.	PUNCT
ftr-394	3401	17	2006	2006	NUM
ftr-394	3401	18	)	)	PUNCT
ftr-394	3401	19	,	,	PUNCT
ftr-394	3401	20	and	and	CCONJ
ftr-394	3401	21	joins	join	VERB
ftr-394	3401	22	the	the	DET
ftr-394	3401	23	sixth	sixth	ADJ
ftr-394	3401	24	circuit	circuit	NOUN
ftr-394	3401	25	in	in	ADP
ftr-394	3401	26	rejecting	reject	VERB
ftr-394	3401	27	the	the	DET
ftr-394	3401	28	holding	holding	NOUN
ftr-394	3401	29	of	of	ADP
ftr-394	3401	30	north	north	PROPN
ftr-394	3401	31	dakota	dakota	PROPN
ftr-394	3401	32	state	state	PROPN
ftr-394	3401	33	univ	univ	PROPN
ftr-394	3401	34	.	.	PUNCT
ftr-394	3402	1	v.	v.	PROPN
ftr-394	3402	2	united	united	PROPN
ftr-394	3402	3	states	states	PROPN
ftr-394	3402	4	,	,	PUNCT
ftr-394	3402	5	255	255	NUM
ftr-394	3402	6	f.3d	f.3d	NUM
ftr-394	3402	7	599	599	NUM
ftr-394	3402	8	(	(	PUNCT
ftr-394	3402	9	8th	8th	ADJ
ftr-394	3402	10	cir	cir	NOUN
ftr-394	3402	11	.	.	PUNCT
ftr-394	3402	12	2001	2001	NUM
ftr-394	3402	13	)	)	PUNCT
ftr-394	3402	14	.	.	PUNCT
ftr-394	3403	1	9	9	X
ftr-394	3403	2	.	.	X
ftr-394	3403	3	employment	employment	NOUN
ftr-394	3403	4	tax	tax	NOUN
ftr-394	3403	5	wage	wage	NOUN
ftr-394	3403	6	base	base	NOUN
ftr-394	3403	7	for	for	ADP
ftr-394	3403	8	2008	2008	NUM
ftr-394	3403	9	.	.	PUNCT
ftr-394	3404	1	notice	notice	VERB
ftr-394	3404	2	2007	2007	NUM
ftr-394	3404	3	-	-	SYM
ftr-394	3404	4	92	92	NUM
ftr-394	3404	5	,	,	PUNCT
ftr-394	3404	6	2007	2007	NUM
ftr-394	3404	7	-	-	SYM
ftr-394	3404	8	47	47	NUM
ftr-394	3404	9	i.r.b	i.r.b	NOUN
ftr-394	3404	10	.	.	PUNCT
ftr-394	3405	1	1036	1036	NUM
ftr-394	3405	2	(	(	PUNCT
ftr-394	3405	3	11/19/07	11/19/07	PROPN
ftr-394	3405	4	)	)	PUNCT
ftr-394	3405	5	.	.	PUNCT
ftr-394	3406	1	the	the	DET
ftr-394	3406	2	oasdi	oasdi	NOUN
ftr-394	3406	3	contribution	contribution	NOUN
ftr-394	3406	4	and	and	CCONJ
ftr-394	3406	5	benefit	benefit	NOUN
ftr-394	3406	6	base	base	NOUN
ftr-394	3406	7	for	for	ADP
ftr-394	3406	8	remuneration	remuneration	NOUN
ftr-394	3406	9	paid	pay	VERB
ftr-394	3406	10	in	in	ADP
ftr-394	3406	11	2008	2008	NUM
ftr-394	3406	12	is	be	AUX
ftr-394	3406	13	$	$	SYM
ftr-394	3406	14	102,000	102,000	NUM
ftr-394	3406	15	.	.	PUNCT
ftr-394	3407	1	the	the	DET
ftr-394	3407	2	minimum	minimum	ADJ
ftr-394	3407	3	2008	2008	NUM
ftr-394	3407	4	]	]	PUNCT
ftr-394	3407	5	recent	recent	ADJ
ftr-394	3407	6	developments	development	NOUN
ftr-394	3407	7	in	in	ADP
ftr-394	3407	8	federal	federal	ADJ
ftr-394	3407	9	income	income	NOUN
ftr-394	3407	10	taxation	taxation	NOUN
ftr-394	3407	11	879	879	NUM
ftr-394	3407	12	amount	amount	NOUN
ftr-394	3407	13	that	that	PRON
ftr-394	3407	14	a	a	DET
ftr-394	3407	15	domestic	domestic	ADJ
ftr-394	3407	16	worker	worker	NOUN
ftr-394	3407	17	must	must	AUX
ftr-394	3407	18	earn	earn	VERB
ftr-394	3407	19	to	to	PART
ftr-394	3407	20	trigger	trigger	VERB
ftr-394	3407	21	employment	employment	NOUN
ftr-394	3407	22	tax	tax	NOUN
ftr-394	3407	23	liability	liability	NOUN
ftr-394	3407	24	for	for	ADP
ftr-394	3407	25	2008	2008	NUM
ftr-394	3407	26	is	be	AUX
ftr-394	3407	27	$	$	SYM
ftr-394	3407	28	1,600	1,600	NUM
ftr-394	3407	29	.	.	PUNCT
ftr-394	3408	1	10	10	NUM
ftr-394	3408	2	.	.	PUNCT
ftr-394	3408	3	section	section	NOUN
ftr-394	3408	4	403(b	403(b	PROPN
ftr-394	3408	5	)	)	PUNCT
ftr-394	3408	6	salary	salary	NOUN
ftr-394	3408	7	reduction	reduction	NOUN
ftr-394	3408	8	agreements	agreement	NOUN
ftr-394	3408	9	defined	define	VERB
ftr-394	3408	10	.	.	PUNCT
ftr-394	3409	1	t.d	t.d	PROPN
ftr-394	3409	2	.	.	PROPN
ftr-394	3409	3	9367	9367	NUM
ftr-394	3409	4	,	,	PUNCT
ftr-394	3410	1	payments	payment	NOUN
ftr-394	3410	2	made	make	VERB
ftr-394	3410	3	by	by	ADP
ftr-394	3410	4	reason	reason	NOUN
ftr-394	3410	5	of	of	ADP
ftr-394	3410	6	a	a	DET
ftr-394	3410	7	salary	salary	NOUN
ftr-394	3410	8	reduction	reduction	NOUN
ftr-394	3410	9	agreement	agreement	NOUN
ftr-394	3410	10	,	,	PUNCT
ftr-394	3410	11	72	72	NUM
ftr-394	3410	12	f.r	f.r	NOUN
ftr-394	3410	13	.	.	NOUN
ftr-394	3410	14	64939	64939	NUM
ftr-394	3410	15	(	(	PUNCT
ftr-394	3410	16	11/14/07	11/14/07	PROPN
ftr-394	3410	17	)	)	PUNCT
ftr-394	3410	18	.	.	PUNCT
ftr-394	3411	1	treasury	treasury	PROPN
ftr-394	3411	2	has	have	VERB
ftr-394	3411	3	finalized	finalize	VERB
ftr-394	3411	4	regulations	regulation	NOUN
ftr-394	3411	5	,	,	PUNCT
ftr-394	3411	6	§	§	PROPN
ftr-394	3411	7	31.3121(a)(5)-2	31.3121(a)(5)-2	NUM
ftr-394	3411	8	,	,	PUNCT
ftr-394	3411	9	defining	define	VERB
ftr-394	3411	10	contributions	contribution	NOUN
ftr-394	3411	11	to	to	ADP
ftr-394	3411	12	§	§	PROPN
ftr-394	3411	13	403(b	403(b	PROPN
ftr-394	3411	14	)	)	PUNCT
ftr-394	3411	15	plans	plan	NOUN
ftr-394	3411	16	under	under	ADP
ftr-394	3411	17	a	a	DET
ftr-394	3411	18	salary	salary	NOUN
ftr-394	3411	19	reduction	reduction	NOUN
ftr-394	3411	20	agreement	agreement	NOUN
ftr-394	3411	21	that	that	PRON
ftr-394	3411	22	are	be	AUX
ftr-394	3411	23	subject	subject	ADJ
ftr-394	3411	24	to	to	ADP
ftr-394	3411	25	employment	employment	NOUN
ftr-394	3411	26	taxes	taxis	NOUN
ftr-394	3411	27	.	.	PUNCT
ftr-394	3412	1	employer	employer	NOUN
ftr-394	3412	2	contributions	contribution	NOUN
ftr-394	3412	3	to	to	ADP
ftr-394	3412	4	a	a	DET
ftr-394	3412	5	§	§	PROPN
ftr-394	3412	6	403(b	403(b	PROPN
ftr-394	3412	7	)	)	PUNCT
ftr-394	3412	8	plan	plan	NOUN
ftr-394	3412	9	that	that	PRON
ftr-394	3412	10	are	be	AUX
ftr-394	3412	11	not	not	PART
ftr-394	3412	12	made	make	VERB
ftr-394	3412	13	pursuant	pursuant	ADJ
ftr-394	3412	14	to	to	ADP
ftr-394	3412	15	a	a	DET
ftr-394	3412	16	salary	salary	NOUN
ftr-394	3412	17	reduction	reduction	NOUN
ftr-394	3412	18	agreement	agreement	NOUN
ftr-394	3412	19	are	be	AUX
ftr-394	3412	20	not	not	PART
ftr-394	3412	21	subject	subject	ADJ
ftr-394	3412	22	to	to	ADP
ftr-394	3412	23	employment	employment	NOUN
ftr-394	3412	24	taxes	taxis	NOUN
ftr-394	3412	25	.	.	PUNCT
ftr-394	3413	1	a	a	DET
ftr-394	3413	2	salary	salary	NOUN
ftr-394	3413	3	reduction	reduction	NOUN
ftr-394	3413	4	agreement	agreement	NOUN
ftr-394	3413	5	exists	exist	VERB
ftr-394	3413	6	if	if	SCONJ
ftr-394	3413	7	the	the	DET
ftr-394	3413	8	employee	employee	NOUN
ftr-394	3413	9	elects	elect	VERB
ftr-394	3413	10	to	to	PART
ftr-394	3413	11	reduce	reduce	VERB
ftr-394	3413	12	compensation	compensation	NOUN
ftr-394	3413	13	pursuant	pursuant	NOUN
ftr-394	3413	14	to	to	ADP
ftr-394	3413	15	a	a	DET
ftr-394	3413	16	cash	cash	NOUN
ftr-394	3413	17	or	or	CCONJ
ftr-394	3413	18	deferred	deferred	ADJ
ftr-394	3413	19	election	election	NOUN
ftr-394	3413	20	,	,	PUNCT
ftr-394	3413	21	the	the	DET
ftr-394	3413	22	employee	employee	NOUN
ftr-394	3413	23	elects	elect	NOUN
ftr-394	3413	24	to	to	PART
ftr-394	3413	25	reduce	reduce	VERB
ftr-394	3413	26	compensation	compensation	NOUN
ftr-394	3413	27	under	under	ADP
ftr-394	3413	28	a	a	DET
ftr-394	3413	29	one	one	NUM
ftr-394	3413	30	-	-	PUNCT
ftr-394	3413	31	time	time	NOUN
ftr-394	3413	32	irrevocable	irrevocable	ADJ
ftr-394	3413	33	election	election	NOUN
ftr-394	3413	34	made	make	VERB
ftr-394	3413	35	at	at	ADP
ftr-394	3413	36	or	or	CCONJ
ftr-394	3413	37	before	before	ADP
ftr-394	3413	38	the	the	DET
ftr-394	3413	39	time	time	NOUN
ftr-394	3413	40	of	of	ADP
ftr-394	3413	41	initial	initial	ADJ
ftr-394	3413	42	eligibility	eligibility	NOUN
ftr-394	3413	43	to	to	PART
ftr-394	3413	44	participate	participate	VERB
ftr-394	3413	45	in	in	ADP
ftr-394	3413	46	the	the	DET
ftr-394	3413	47	plan	plan	NOUN
ftr-394	3413	48	,	,	PUNCT
ftr-394	3413	49	or	or	CCONJ
ftr-394	3413	50	the	the	DET
ftr-394	3413	51	employee	employee	NOUN
ftr-394	3413	52	agrees	agree	VERB
ftr-394	3413	53	as	as	ADP
ftr-394	3413	54	a	a	DET
ftr-394	3413	55	condition	condition	NOUN
ftr-394	3413	56	of	of	ADP
ftr-394	3413	57	employment	employment	NOUN
ftr-394	3413	58	(	(	PUNCT
ftr-394	3413	59	whether	whether	SCONJ
ftr-394	3413	60	imposed	impose	VERB
ftr-394	3413	61	by	by	ADP
ftr-394	3413	62	statute	statute	NOUN
ftr-394	3413	63	or	or	CCONJ
ftr-394	3413	64	otherwise	otherwise	ADV
ftr-394	3413	65	)	)	PUNCT
ftr-394	3413	66	to	to	PART
ftr-394	3413	67	make	make	VERB
ftr-394	3413	68	a	a	DET
ftr-394	3413	69	contribution	contribution	NOUN
ftr-394	3413	70	that	that	PRON
ftr-394	3413	71	reduces	reduce	VERB
ftr-394	3413	72	compensation	compensation	NOUN
ftr-394	3413	73	.	.	PUNCT
ftr-394	3414	1	11	11	NUM
ftr-394	3414	2	.	.	X
ftr-394	3414	3	bennett	bennett	PROPN
ftr-394	3414	4	v.	v.	PROPN
ftr-394	3414	5	commissioner	commissioner	PROPN
ftr-394	3414	6	,	,	PUNCT
ftr-394	3414	7	t.c	t.c	PROPN
ftr-394	3414	8	.	.	PROPN
ftr-394	3414	9	memo	memo	NOUN
ftr-394	3414	10	.	.	PUNCT
ftr-394	3415	1	2007	2007	NUM
ftr-394	3415	2	-	-	SYM
ftr-394	3415	3	355	355	NUM
ftr-394	3415	4	(	(	PUNCT
ftr-394	3415	5	12/3/07	12/3/07	NUM
ftr-394	3415	6	)	)	PUNCT
ftr-394	3415	7	.	.	PUNCT
ftr-394	3416	1	self	self	NOUN
ftr-394	3416	2	-	-	PUNCT
ftr-394	3416	3	employment	employment	NOUN
ftr-394	3416	4	income	income	NOUN
ftr-394	3416	5	earned	earn	VERB
ftr-394	3416	6	as	as	ADP
ftr-394	3416	7	a	a	DET
ftr-394	3416	8	minister	minister	NOUN
ftr-394	3416	9	is	be	AUX
ftr-394	3416	10	subject	subject	ADJ
ftr-394	3416	11	to	to	ADP
ftr-394	3416	12	selfemployment	selfemployment	NOUN
ftr-394	3416	13	tax	tax	NOUN
ftr-394	3416	14	unless	unless	SCONJ
ftr-394	3416	15	under	under	ADP
ftr-394	3416	16	§	§	PROPN
ftr-394	3416	17	1402(e)(3	1402(e)(3	NUM
ftr-394	3416	18	)	)	PUNCT
ftr-394	3416	19	the	the	DET
ftr-394	3416	20	individual	individual	ADJ
ftr-394	3416	21	files	file	VERB
ftr-394	3416	22	a	a	DET
ftr-394	3416	23	letter	letter	NOUN
ftr-394	3416	24	or	or	CCONJ
ftr-394	3416	25	form	form	VERB
ftr-394	3416	26	4361	4361	NUM
ftr-394	3416	27	certifying	certify	VERB
ftr-394	3416	28	that	that	SCONJ
ftr-394	3416	29	the	the	DET
ftr-394	3416	30	individual	individual	NOUN
ftr-394	3416	31	is	be	AUX
ftr-394	3416	32	conscientiously	conscientiously	ADV
ftr-394	3416	33	or	or	CCONJ
ftr-394	3416	34	on	on	ADP
ftr-394	3416	35	religious	religious	ADJ
ftr-394	3416	36	principles	principle	NOUN
ftr-394	3416	37	opposed	oppose	VERB
ftr-394	3416	38	to	to	ADP
ftr-394	3416	39	the	the	DET
ftr-394	3416	40	acceptance	acceptance	NOUN
ftr-394	3416	41	of	of	ADP
ftr-394	3416	42	public	public	ADJ
ftr-394	3416	43	insurance	insurance	NOUN
ftr-394	3416	44	.	.	PUNCT
ftr-394	3417	1	judge	judge	PROPN
ftr-394	3417	2	swift	swift	PROPN
ftr-394	3417	3	rejected	reject	VERB
ftr-394	3417	4	the	the	DET
ftr-394	3417	5	taxpayer	taxpayer	NOUN
ftr-394	3417	6	-	-	PUNCT
ftr-394	3417	7	pastor	pastor	NOUN
ftr-394	3417	8	’s	’s	PART
ftr-394	3417	9	claim	claim	NOUN
ftr-394	3417	10	for	for	ADP
ftr-394	3417	11	exemption	exemption	NOUN
ftr-394	3417	12	in	in	ADP
ftr-394	3417	13	the	the	DET
ftr-394	3417	14	absence	absence	NOUN
ftr-394	3417	15	of	of	ADP
ftr-394	3417	16	evidence	evidence	NOUN
ftr-394	3417	17	that	that	SCONJ
ftr-394	3417	18	the	the	DET
ftr-394	3417	19	taxpayer	taxpayer	NOUN
ftr-394	3417	20	had	have	AUX
ftr-394	3417	21	filed	file	VERB
ftr-394	3417	22	the	the	DET
ftr-394	3417	23	requisite	requisite	ADJ
ftr-394	3417	24	certification	certification	NOUN
ftr-394	3417	25	.	.	PUNCT
ftr-394	3418	1	the	the	DET
ftr-394	3418	2	irs	irs	PROPN
ftr-394	3418	3	search	search	NOUN
ftr-394	3418	4	of	of	ADP
ftr-394	3418	5	its	its	PRON
ftr-394	3418	6	files	file	NOUN
ftr-394	3418	7	in	in	ADP
ftr-394	3418	8	the	the	DET
ftr-394	3418	9	ministerial	ministerial	ADJ
ftr-394	3418	10	unit	unit	NOUN
ftr-394	3418	11	failed	fail	VERB
ftr-394	3418	12	to	to	PART
ftr-394	3418	13	discover	discover	VERB
ftr-394	3418	14	a	a	DET
ftr-394	3418	15	form	form	NOUN
ftr-394	3418	16	filed	file	VERB
ftr-394	3418	17	by	by	ADP
ftr-394	3418	18	the	the	DET
ftr-394	3418	19	taxpayer	taxpayer	NOUN
ftr-394	3418	20	.	.	PUNCT
ftr-394	3419	1	the	the	DET
ftr-394	3419	2	taxpayer	taxpayer	NOUN
ftr-394	3419	3	was	be	AUX
ftr-394	3419	4	unable	unable	ADJ
ftr-394	3419	5	to	to	PART
ftr-394	3419	6	produce	produce	VERB
ftr-394	3419	7	documentary	documentary	ADJ
ftr-394	3419	8	evidence	evidence	NOUN
ftr-394	3419	9	of	of	ADP
ftr-394	3419	10	the	the	DET
ftr-394	3419	11	filing	filing	NOUN
ftr-394	3419	12	,	,	PUNCT
ftr-394	3419	13	and	and	CCONJ
ftr-394	3419	14	the	the	DET
ftr-394	3419	15	taxpayer	taxpayer	NOUN
ftr-394	3419	16	had	have	AUX
ftr-394	3419	17	in	in	ADP
ftr-394	3419	18	fact	fact	NOUN
ftr-394	3419	19	paid	pay	VERB
ftr-394	3419	20	employment	employment	NOUN
ftr-394	3419	21	taxes	taxis	NOUN
ftr-394	3419	22	in	in	ADP
ftr-394	3419	23	some	some	DET
ftr-394	3419	24	years	year	NOUN
ftr-394	3419	25	subsequent	subsequent	ADJ
ftr-394	3419	26	to	to	ADP
ftr-394	3419	27	the	the	DET
ftr-394	3419	28	taxpayer	taxpayer	NOUN
ftr-394	3419	29	’s	’s	PART
ftr-394	3419	30	claim	claim	NOUN
ftr-394	3419	31	of	of	ADP
ftr-394	3419	32	having	having	AUX
ftr-394	3419	33	filed	file	VERB
ftr-394	3419	34	the	the	DET
ftr-394	3419	35	certificate	certificate	NOUN
ftr-394	3419	36	in	in	ADP
ftr-394	3419	37	1980	1980	NUM
ftr-394	3419	38	.	.	PUNCT
ftr-394	3420	1	b.	b.	PROPN
ftr-394	3420	2	excise	excise	NOUN
ftr-394	3420	3	taxes	taxis	NOUN
ftr-394	3420	4	1	1	NUM
ftr-394	3420	5	.	.	PUNCT
ftr-394	3420	6	ir-2007	ir-2007	PROPN
ftr-394	3420	7	-	-	PUNCT
ftr-394	3420	8	16	16	NUM
ftr-394	3420	9	(	(	PUNCT
ftr-394	3420	10	1/25/07	1/25/07	NUM
ftr-394	3420	11	)	)	PUNCT
ftr-394	3420	12	.	.	PUNCT
ftr-394	3421	1	the	the	DET
ftr-394	3421	2	irs	irs	PROPN
ftr-394	3421	3	said	say	VERB
ftr-394	3421	4	that	that	SCONJ
ftr-394	3421	5	early	early	ADJ
ftr-394	3421	6	findings	finding	NOUN
ftr-394	3421	7	show	show	VERB
ftr-394	3421	8	some	some	DET
ftr-394	3421	9	individual	individual	ADJ
ftr-394	3421	10	taxpayers	taxpayer	NOUN
ftr-394	3421	11	have	have	AUX
ftr-394	3421	12	requested	request	VERB
ftr-394	3421	13	apparently	apparently	ADV
ftr-394	3421	14	improperly	improperly	ADV
ftr-394	3421	15	large	large	ADJ
ftr-394	3421	16	amounts	amount	NOUN
ftr-394	3421	17	for	for	ADP
ftr-394	3421	18	the	the	DET
ftr-394	3421	19	special	special	ADJ
ftr-394	3421	20	telephone	telephone	NOUN
ftr-394	3421	21	tax	tax	NOUN
ftr-394	3421	22	refund	refund	NOUN
ftr-394	3421	23	,	,	PUNCT
ftr-394	3421	24	such	such	ADJ
ftr-394	3421	25	as	as	ADP
ftr-394	3421	26	requesting	request	VERB
ftr-394	3421	27	a	a	DET
ftr-394	3421	28	refund	refund	NOUN
ftr-394	3421	29	on	on	ADP
ftr-394	3421	30	the	the	DET
ftr-394	3421	31	entire	entire	ADJ
ftr-394	3421	32	amount	amount	NOUN
ftr-394	3421	33	of	of	ADP
ftr-394	3421	34	their	their	PRON
ftr-394	3421	35	phone	phone	NOUN
ftr-394	3421	36	bills	bill	NOUN
ftr-394	3421	37	,	,	PUNCT
ftr-394	3421	38	or	or	CCONJ
ftr-394	3421	39	making	make	VERB
ftr-394	3421	40	requests	request	NOUN
ftr-394	3421	41	for	for	ADP
ftr-394	3421	42	thousands	thousand	NOUN
ftr-394	3421	43	of	of	ADP
ftr-394	3421	44	dollars	dollar	NOUN
ftr-394	3421	45	indicating	indicate	VERB
ftr-394	3421	46	they	they	PRON
ftr-394	3421	47	had	have	VERB
ftr-394	3421	48	phone	phone	NOUN
ftr-394	3421	49	bills	bill	NOUN
ftr-394	3421	50	in	in	ADP
ftr-394	3421	51	excess	excess	NOUN
ftr-394	3421	52	of	of	ADP
ftr-394	3421	53	$	$	SYM
ftr-394	3421	54	100,000	100,000	NUM
ftr-394	3421	55	–	–	PUNCT
ftr-394	3421	56	an	an	DET
ftr-394	3421	57	amount	amount	NOUN
ftr-394	3421	58	exceeding	exceed	VERB
ftr-394	3421	59	their	their	PRON
ftr-394	3421	60	income	income	NOUN
ftr-394	3421	61	.	.	PUNCT
ftr-394	3422	1	the	the	DET
ftr-394	3422	2	irs	irs	PROPN
ftr-394	3422	3	also	also	ADV
ftr-394	3422	4	noted	note	VERB
ftr-394	3422	5	that	that	SCONJ
ftr-394	3422	6	some	some	DET
ftr-394	3422	7	tax	tax	NOUN
ftr-394	3422	8	preparers	preparer	NOUN
ftr-394	3422	9	are	be	AUX
ftr-394	3422	10	helping	help	VERB
ftr-394	3422	11	their	their	PRON
ftr-394	3422	12	clients	client	NOUN
ftr-394	3422	13	file	file	VERB
ftr-394	3422	14	apparently	apparently	ADV
ftr-394	3422	15	improper	improper	ADJ
ftr-394	3422	16	requests	request	NOUN
ftr-394	3422	17	.	.	PUNCT
ftr-394	3423	1	2	2	X
ftr-394	3423	2	.	.	X
ftr-394	3423	3	this	this	DET
ftr-394	3423	4	taxpayer	taxpayer	NOUN
ftr-394	3423	5	’s	’s	PART
ftr-394	3423	6	$	$	SYM
ftr-394	3423	7	54.84	54.84	NUM
ftr-394	3423	8	telephone	telephone	NOUN
ftr-394	3423	9	excise	excise	NOUN
ftr-394	3423	10	tax	tax	NOUN
ftr-394	3423	11	refund	refund	NOUN
ftr-394	3423	12	claim	claim	NOUN
ftr-394	3423	13	challenges	challenge	VERB
ftr-394	3423	14	the	the	DET
ftr-394	3423	15	irs	irs	PROPN
ftr-394	3423	16	under	under	ADP
ftr-394	3423	17	the	the	DET
ftr-394	3423	18	administrative	administrative	ADJ
ftr-394	3423	19	procedure	procedure	NOUN
ftr-394	3423	20	act	act	NOUN
ftr-394	3423	21	.	.	PUNCT
ftr-394	3424	1	in	in	ADP
ftr-394	3424	2	re	re	ADJ
ftr-394	3424	3	long	long	ADJ
ftr-394	3424	4	-	-	PUNCT
ftr-394	3424	5	distance	distance	NOUN
ftr-394	3424	6	telephone	telephone	NOUN
ftr-394	3424	7	service	service	NOUN
ftr-394	3424	8	federal	federal	ADJ
ftr-394	3424	9	excise	excise	NOUN
ftr-394	3424	10	tax	tax	NOUN
ftr-394	3424	11	refund	refund	NOUN
ftr-394	3424	12	litigation	litigation	NOUN
ftr-394	3424	13	,	,	PUNCT
ftr-394	3424	14	501	501	NUM
ftr-394	3424	15	f.	f.	PROPN
ftr-394	3424	16	supp	supp	PROPN
ftr-394	3424	17	.	.	PUNCT
ftr-394	3425	1	2d	2d	NOUN
ftr-394	3425	2	34	34	NUM
ftr-394	3425	3	(	(	PUNCT
ftr-394	3425	4	d.	d.	PROPN
ftr-394	3425	5	d.c	d.c	PROPN
ftr-394	3425	6	.	.	PUNCT
ftr-394	3425	7	8/10/07	8/10/07	NUM
ftr-394	3425	8	)	)	PUNCT
ftr-394	3425	9	.	.	PUNCT
ftr-394	3426	1	the	the	DET
ftr-394	3426	2	district	district	NOUN
ftr-394	3426	3	court	court	NOUN
ftr-394	3426	4	denied	deny	VERB
ftr-394	3426	5	880	880	NUM
ftr-394	3426	6	florida	florida	PROPN
ftr-394	3426	7	tax	tax	NOUN
ftr-394	3426	8	review	review	NOUN
ftr-394	3426	9	[	[	X
ftr-394	3426	10	vol	vol	NOUN
ftr-394	3426	11	.	.	PUNCT
ftr-394	3427	1	8	8	NUM
ftr-394	3427	2	:	:	PUNCT
ftr-394	3427	3	si	si	PROPN
ftr-394	3427	4	the	the	DET
ftr-394	3427	5	irs	irs	PROPN
ftr-394	3427	6	’s	’s	PART
ftr-394	3427	7	motion	motion	NOUN
ftr-394	3427	8	to	to	PART
ftr-394	3427	9	dismiss	dismiss	VERB
ftr-394	3427	10	the	the	DET
ftr-394	3427	11	taxpayer	taxpayer	NOUN
ftr-394	3427	12	’s	’s	PART
ftr-394	3427	13	claim	claim	NOUN
ftr-394	3427	14	under	under	ADP
ftr-394	3427	15	the	the	DET
ftr-394	3427	16	administrative	administrative	ADJ
ftr-394	3427	17	procedure	procedure	NOUN
ftr-394	3427	18	act	act	NOUN
ftr-394	3427	19	(	(	PUNCT
ftr-394	3427	20	apa	apa	PROPN
ftr-394	3427	21	)	)	PUNCT
ftr-394	3427	22	that	that	SCONJ
ftr-394	3427	23	the	the	DET
ftr-394	3427	24	refund	refund	NOUN
ftr-394	3427	25	procedure	procedure	NOUN
ftr-394	3427	26	of	of	ADP
ftr-394	3427	27	notice	notice	NOUN
ftr-394	3427	28	2006	2006	NUM
ftr-394	3427	29	-	-	SYM
ftr-394	3427	30	50	50	NUM
ftr-394	3427	31	,	,	PUNCT
ftr-394	3427	32	2006	2006	NUM
ftr-394	3427	33	-	-	SYM
ftr-394	3427	34	1	1	NUM
ftr-394	3427	35	c.b	c.b	PROPN
ftr-394	3427	36	.	.	PROPN
ftr-394	3427	37	1141	1141	NUM
ftr-394	3427	38	,	,	PUNCT
ftr-394	3427	39	is	be	AUX
ftr-394	3427	40	arbitrary	arbitrary	ADJ
ftr-394	3427	41	and	and	CCONJ
ftr-394	3427	42	unlawfully	unlawfully	ADV
ftr-394	3427	43	restricts	restrict	VERB
ftr-394	3427	44	the	the	DET
ftr-394	3427	45	taxpayer	taxpayer	NOUN
ftr-394	3427	46	’s	’s	PART
ftr-394	3427	47	refund	refund	NOUN
ftr-394	3427	48	claim	claim	NOUN
ftr-394	3427	49	and	and	CCONJ
ftr-394	3427	50	potential	potential	ADJ
ftr-394	3427	51	class	class	NOUN
ftr-394	3427	52	action	action	NOUN
ftr-394	3427	53	suit	suit	NOUN
ftr-394	3427	54	by	by	ADP
ftr-394	3427	55	requiring	require	VERB
ftr-394	3427	56	refund	refund	NOUN
ftr-394	3427	57	claims	claim	NOUN
ftr-394	3427	58	to	to	PART
ftr-394	3427	59	comply	comply	VERB
ftr-394	3427	60	with	with	ADP
ftr-394	3427	61	the	the	DET
ftr-394	3427	62	documentation	documentation	NOUN
ftr-394	3427	63	requirements	requirement	NOUN
ftr-394	3427	64	of	of	ADP
ftr-394	3427	65	the	the	DET
ftr-394	3427	66	notice	notice	NOUN
ftr-394	3427	67	or	or	CCONJ
ftr-394	3427	68	accept	accept	VERB
ftr-394	3427	69	a	a	DET
ftr-394	3427	70	safe	safe	ADJ
ftr-394	3427	71	-	-	PUNCT
ftr-394	3427	72	harbor	harbor	NOUN
ftr-394	3427	73	amount	amount	NOUN
ftr-394	3427	74	.	.	PUNCT
ftr-394	3428	1	the	the	DET
ftr-394	3428	2	district	district	NOUN
ftr-394	3428	3	court	court	NOUN
ftr-394	3428	4	held	hold	VERB
ftr-394	3428	5	that	that	SCONJ
ftr-394	3428	6	(	(	PUNCT
ftr-394	3428	7	1	1	X
ftr-394	3428	8	)	)	PUNCT
ftr-394	3428	9	the	the	DET
ftr-394	3428	10	taxpayer	taxpayer	NOUN
ftr-394	3428	11	has	have	AUX
ftr-394	3428	12	standing	stand	VERB
ftr-394	3428	13	to	to	PART
ftr-394	3428	14	raise	raise	VERB
ftr-394	3428	15	the	the	DET
ftr-394	3428	16	claim	claim	NOUN
ftr-394	3428	17	because	because	SCONJ
ftr-394	3428	18	of	of	ADP
ftr-394	3428	19	the	the	DET
ftr-394	3428	20	taxpayer	taxpayer	NOUN
ftr-394	3428	21	’s	’s	PART
ftr-394	3428	22	alleged	allege	VERB
ftr-394	3428	23	financial	financial	ADJ
ftr-394	3428	24	loss	loss	NOUN
ftr-394	3428	25	under	under	ADP
ftr-394	3428	26	the	the	DET
ftr-394	3428	27	approach	approach	NOUN
ftr-394	3428	28	of	of	ADP
ftr-394	3428	29	the	the	DET
ftr-394	3428	30	notice	notice	NOUN
ftr-394	3428	31	,	,	PUNCT
ftr-394	3428	32	(	(	PUNCT
ftr-394	3428	33	2	2	X
ftr-394	3428	34	)	)	PUNCT
ftr-394	3428	35	the	the	DET
ftr-394	3428	36	agency	agency	NOUN
ftr-394	3428	37	action	action	NOUN
ftr-394	3428	38	issuing	issue	VERB
ftr-394	3428	39	the	the	DET
ftr-394	3428	40	notice	notice	NOUN
ftr-394	3428	41	is	be	AUX
ftr-394	3428	42	not	not	PART
ftr-394	3428	43	protected	protect	VERB
ftr-394	3428	44	from	from	ADP
ftr-394	3428	45	apa	apa	PROPN
ftr-394	3428	46	review	review	PROPN
ftr-394	3428	47	as	as	ADP
ftr-394	3428	48	an	an	DET
ftr-394	3428	49	exercise	exercise	NOUN
ftr-394	3428	50	of	of	ADP
ftr-394	3428	51	discretionary	discretionary	ADJ
ftr-394	3428	52	authority	authority	NOUN
ftr-394	3428	53	by	by	ADP
ftr-394	3428	54	the	the	DET
ftr-394	3428	55	irs	irs	PROPN
ftr-394	3428	56	,	,	PUNCT
ftr-394	3428	57	(	(	PUNCT
ftr-394	3428	58	3	3	X
ftr-394	3428	59	)	)	PUNCT
ftr-394	3428	60	the	the	DET
ftr-394	3428	61	notice	notice	NOUN
ftr-394	3428	62	is	be	AUX
ftr-394	3428	63	a	a	DET
ftr-394	3428	64	final	final	ADJ
ftr-394	3428	65	agency	agency	NOUN
ftr-394	3428	66	action	action	NOUN
ftr-394	3428	67	subject	subject	ADJ
ftr-394	3428	68	to	to	ADP
ftr-394	3428	69	review	review	NOUN
ftr-394	3428	70	under	under	ADP
ftr-394	3428	71	the	the	DET
ftr-394	3428	72	apa	apa	PROPN
ftr-394	3428	73	,	,	PUNCT
ftr-394	3428	74	and	and	CCONJ
ftr-394	3428	75	(	(	PUNCT
ftr-394	3428	76	4	4	X
ftr-394	3428	77	)	)	PUNCT
ftr-394	3428	78	the	the	DET
ftr-394	3428	79	taxpayer	taxpayer	NOUN
ftr-394	3428	80	is	be	AUX
ftr-394	3428	81	not	not	PART
ftr-394	3428	82	required	require	VERB
ftr-394	3428	83	to	to	AUX
ftr-394	3428	84	exhaust	exhaust	VERB
ftr-394	3428	85	administrative	administrative	ADJ
ftr-394	3428	86	remedies	remedy	NOUN
ftr-394	3428	87	by	by	ADP
ftr-394	3428	88	following	follow	VERB
ftr-394	3428	89	the	the	DET
ftr-394	3428	90	refund	refund	NOUN
ftr-394	3428	91	procedure	procedure	NOUN
ftr-394	3428	92	of	of	ADP
ftr-394	3428	93	the	the	DET
ftr-394	3428	94	notice	notice	NOUN
ftr-394	3428	95	in	in	ADP
ftr-394	3428	96	order	order	NOUN
ftr-394	3428	97	to	to	PART
ftr-394	3428	98	avoid	avoid	VERB
ftr-394	3428	99	the	the	DET
ftr-394	3428	100	sovereign	sovereign	ADJ
ftr-394	3428	101	immunity	immunity	NOUN
ftr-394	3428	102	of	of	ADP
ftr-394	3428	103	the	the	DET
ftr-394	3428	104	irs	irs	PROPN
ftr-394	3428	105	.	.	PUNCT
ftr-394	3429	1	xii	xii	PROPN
ftr-394	3429	2	.	.	PUNCT
ftr-394	3430	1	tax	tax	NOUN
ftr-394	3430	2	legislation	legislation	NOUN
ftr-394	3430	3	a.	a.	NOUN
ftr-394	3430	4	enacted	enact	VERB
ftr-394	3430	5	1	1	NUM
ftr-394	3430	6	.	.	PUNCT
ftr-394	3431	1	the	the	DET
ftr-394	3431	2	tax	tax	NOUN
ftr-394	3431	3	relief	relief	NOUN
ftr-394	3431	4	and	and	CCONJ
ftr-394	3431	5	health	health	NOUN
ftr-394	3431	6	care	care	NOUN
ftr-394	3431	7	act	act	NOUN
ftr-394	3431	8	of	of	ADP
ftr-394	3431	9	2006	2006	NUM
ftr-394	3431	10	,	,	PUNCT
ftr-394	3431	11	pub	pub	NOUN
ftr-394	3431	12	.	.	PUNCT
ftr-394	3432	1	l.	l.	PROPN
ftr-394	3432	2	109	109	NUM
ftr-394	3432	3	-	-	SYM
ftr-394	3432	4	432	432	NUM
ftr-394	3432	5	,	,	PUNCT
ftr-394	3432	6	was	be	AUX
ftr-394	3432	7	signed	sign	VERB
ftr-394	3432	8	by	by	ADP
ftr-394	3432	9	president	president	PROPN
ftr-394	3432	10	bush	bush	PROPN
ftr-394	3432	11	on	on	ADP
ftr-394	3432	12	12/20/06	12/20/06	NUM
ftr-394	3432	13	.	.	PROPN
ftr-394	3432	14	2	2	NUM
ftr-394	3432	15	.	.	X
ftr-394	3432	16	the	the	DET
ftr-394	3432	17	small	small	ADJ
ftr-394	3432	18	business	business	NOUN
ftr-394	3432	19	and	and	CCONJ
ftr-394	3432	20	work	work	VERB
ftr-394	3432	21	opportunity	opportunity	NOUN
ftr-394	3432	22	tax	tax	NOUN
ftr-394	3432	23	act	act	NOUN
ftr-394	3432	24	of	of	ADP
ftr-394	3432	25	2007	2007	NUM
ftr-394	3432	26	(	(	PUNCT
ftr-394	3432	27	the	the	DET
ftr-394	3432	28	“	"	PUNCT
ftr-394	3432	29	2007	2007	NUM
ftr-394	3432	30	act	act	PROPN
ftr-394	3432	31	”	"	PUNCT
ftr-394	3432	32	)	)	PUNCT
ftr-394	3432	33	,	,	PUNCT
ftr-394	3432	34	which	which	PRON
ftr-394	3432	35	is	be	AUX
ftr-394	3432	36	contained	contain	VERB
ftr-394	3432	37	in	in	ADP
ftr-394	3432	38	the	the	DET
ftr-394	3432	39	u.s	u.s	PROPN
ftr-394	3432	40	.	.	PROPN
ftr-394	3432	41	troop	troop	NOUN
ftr-394	3432	42	readiness	readiness	NOUN
ftr-394	3432	43	,	,	PUNCT
ftr-394	3432	44	veterans	veteran	NOUN
ftr-394	3432	45	’	'	PUNCT
ftr-394	3432	46	care	care	PROPN
ftr-394	3432	47	,	,	PUNCT
ftr-394	3432	48	katrina	katrina	PROPN
ftr-394	3432	49	recovery	recovery	PROPN
ftr-394	3432	50	,	,	PUNCT
ftr-394	3432	51	and	and	CCONJ
ftr-394	3432	52	iraq	iraq	PROPN
ftr-394	3432	53	accountability	accountability	NOUN
ftr-394	3432	54	appropriations	appropriation	NOUN
ftr-394	3432	55	act	act	PROPN
ftr-394	3432	56	,	,	PUNCT
ftr-394	3432	57	pub	pub	NOUN
ftr-394	3432	58	.	.	PUNCT
ftr-394	3433	1	l.	l.	PROPN
ftr-394	3433	2	110	110	NUM
ftr-394	3433	3	-	-	SYM
ftr-394	3433	4	28	28	NUM
ftr-394	3433	5	,	,	PUNCT
ftr-394	3433	6	was	be	AUX
ftr-394	3433	7	signed	sign	VERB
ftr-394	3433	8	by	by	ADP
ftr-394	3433	9	president	president	PROPN
ftr-394	3433	10	bush	bush	PROPN
ftr-394	3433	11	on	on	ADP
ftr-394	3433	12	5/25/07	5/25/07	NUM
ftr-394	3433	13	.	.	PUNCT
ftr-394	3434	1	this	this	DET
ftr-394	3434	2	legislation	legislation	NOUN
ftr-394	3434	3	also	also	ADV
ftr-394	3434	4	increased	increase	VERB
ftr-394	3434	5	the	the	DET
ftr-394	3434	6	minimum	minimum	ADJ
ftr-394	3434	7	wage	wage	NOUN
ftr-394	3434	8	.	.	PUNCT
ftr-394	3435	1	3	3	X
ftr-394	3435	2	.	.	X
ftr-394	3435	3	the	the	DET
ftr-394	3435	4	mortgage	mortgage	NOUN
ftr-394	3435	5	forgiveness	forgiveness	NOUN
ftr-394	3435	6	debt	debt	NOUN
ftr-394	3435	7	relief	relief	NOUN
ftr-394	3435	8	act	act	NOUN
ftr-394	3435	9	of	of	ADP
ftr-394	3435	10	2007	2007	NUM
ftr-394	3435	11	,	,	PUNCT
ftr-394	3435	12	p.l	p.l	PROPN
ftr-394	3435	13	.	.	PROPN
ftr-394	3435	14	110	110	NUM
ftr-394	3435	15	-	-	SYM
ftr-394	3435	16	142	142	NUM
ftr-394	3435	17	,	,	PUNCT
ftr-394	3435	18	was	be	AUX
ftr-394	3435	19	signed	sign	VERB
ftr-394	3435	20	by	by	ADP
ftr-394	3435	21	president	president	PROPN
ftr-394	3435	22	bush	bush	PROPN
ftr-394	3435	23	on	on	ADP
ftr-394	3435	24	12/20/07	12/20/07	PROPN
ftr-394	3435	25	.	.	PROPN
ftr-394	3435	26	4	4	NUM
ftr-394	3435	27	.	.	X
ftr-394	3435	28	a	a	DET
ftr-394	3435	29	“	"	PUNCT
ftr-394	3435	30	blue	blue	ADJ
ftr-394	3435	31	christmas	christmas	NOUN
ftr-394	3435	32	”	"	PUNCT
ftr-394	3435	33	package	package	NOUN
ftr-394	3435	34	is	be	AUX
ftr-394	3435	35	enacted	enact	VERB
ftr-394	3435	36	on	on	ADP
ftr-394	3435	37	december	december	PROPN
ftr-394	3435	38	26th	26th	NUM
ftr-394	3435	39	,	,	PUNCT
ftr-394	3435	40	or	or	CCONJ
ftr-394	3435	41	is	be	AUX
ftr-394	3435	42	it	it	PRON
ftr-394	3435	43	a	a	DET
ftr-394	3435	44	christmas	christmas	NOUN
ftr-394	3435	45	package	package	NOUN
ftr-394	3435	46	for	for	ADP
ftr-394	3435	47	the	the	DET
ftr-394	3435	48	blue	blue	ADJ
ftr-394	3435	49	states	state	NOUN
ftr-394	3435	50	?	?	PUNCT
ftr-394	3436	1	the	the	DET
ftr-394	3436	2	tax	tax	NOUN
ftr-394	3436	3	increase	increase	NOUN
ftr-394	3436	4	prevention	prevention	NOUN
ftr-394	3436	5	act	act	NOUN
ftr-394	3436	6	of	of	ADP
ftr-394	3436	7	2007	2007	NUM
ftr-394	3436	8	,	,	PUNCT
ftr-394	3436	9	p.l	p.l	PROPN
ftr-394	3436	10	.	.	PROPN
ftr-394	3436	11	110	110	NUM
ftr-394	3436	12	-	-	SYM
ftr-394	3436	13	166	166	NUM
ftr-394	3436	14	,	,	PUNCT
ftr-394	3436	15	i.e.	i.e.	X
ftr-394	3436	16	,	,	PUNCT
ftr-394	3436	17	the	the	DET
ftr-394	3436	18	one	one	NUM
ftr-394	3436	19	-	-	PUNCT
ftr-394	3436	20	year	year	NOUN
ftr-394	3436	21	amt	amt	PROPN
ftr-394	3436	22	patch	patch	NOUN
ftr-394	3436	23	,	,	PUNCT
ftr-394	3436	24	was	be	AUX
ftr-394	3436	25	signed	sign	VERB
ftr-394	3436	26	by	by	ADP
ftr-394	3436	27	president	president	PROPN
ftr-394	3436	28	bush	bush	PROPN
ftr-394	3436	29	on	on	ADP
ftr-394	3436	30	12/26/07	12/26/07	PROPN
ftr-394	3436	31	.	.	PROPN
ftr-394	3436	32	5	5	NUM
ftr-394	3436	33	.	.	PUNCT
ftr-394	3437	1	the	the	DET
ftr-394	3437	2	tax	tax	NOUN
ftr-394	3437	3	technical	technical	PROPN
ftr-394	3437	4	corrections	correction	NOUN
ftr-394	3437	5	act	act	NOUN
ftr-394	3437	6	of	of	ADP
ftr-394	3437	7	2007	2007	NUM
ftr-394	3437	8	,	,	PUNCT
ftr-394	3437	9	p.l	p.l	PROPN
ftr-394	3437	10	.	.	PROPN
ftr-394	3437	11	110	110	NUM
ftr-394	3437	12	-	-	SYM
ftr-394	3437	13	172	172	NUM
ftr-394	3437	14	,	,	PUNCT
ftr-394	3437	15	passed	pass	VERB
ftr-394	3437	16	both	both	DET
ftr-394	3437	17	houses	house	NOUN
ftr-394	3437	18	of	of	ADP
ftr-394	3437	19	congress	congress	PROPN
ftr-394	3437	20	by	by	ADP
ftr-394	3437	21	unanimous	unanimous	ADJ
ftr-394	3437	22	consent	consent	NOUN
ftr-394	3437	23	on	on	ADP
ftr-394	3437	24	12/19/07	12/19/07	PROPN
ftr-394	3437	25	and	and	CCONJ
ftr-394	3437	26	was	be	AUX
ftr-394	3437	27	signed	sign	VERB
ftr-394	3437	28	by	by	ADP
ftr-394	3437	29	president	president	PROPN
ftr-394	3437	30	bush	bush	PROPN
ftr-394	3437	31	on	on	ADP
ftr-394	3437	32	12/29/07	12/29/07	PROPN
ftr-394	3437	33	.	.	PUNCT
ftr-394	3438	1	it	it	PRON
ftr-394	3438	2	alters	alter	VERB
ftr-394	3438	3	the	the	DET
ftr-394	3438	4	definition	definition	NOUN
ftr-394	3438	5	of	of	ADP
ftr-394	3438	6	the	the	DET
ftr-394	3438	7	alternative	alternative	ADJ
ftr-394	3438	8	minimum	minimum	ADJ
ftr-394	3438	9	tax	tax	NOUN
ftr-394	3438	10	refundable	refundable	ADJ
ftr-394	3438	11	credit	credit	NOUN
ftr-394	3438	12	amount	amount	NOUN
ftr-394	3438	13	as	as	SCONJ
ftr-394	3438	14	provided	provide	VERB
ftr-394	3438	15	in	in	ADP
ftr-394	3438	16	the	the	DET
ftr-394	3438	17	tax	tax	NOUN
ftr-394	3438	18	relief	relief	NOUN
ftr-394	3438	19	and	and	CCONJ
ftr-394	3438	20	health	health	NOUN
ftr-394	3438	21	care	care	NOUN
ftr-394	3438	22	act	act	NOUN
ftr-394	3438	23	of	of	ADP
ftr-394	3438	24	2006	2006	NUM
ftr-394	3438	25	;	;	PUNCT
ftr-394	3438	26	changes	change	VERB
ftr-394	3438	27	certain	certain	ADJ
ftr-394	3438	28	rules	rule	NOUN
ftr-394	3438	29	in	in	ADP
ftr-394	3438	30	the	the	DET
ftr-394	3438	31	pension	pension	NOUN
ftr-394	3438	32	protection	protection	NOUN
ftr-394	3438	33	act	act	NOUN
ftr-394	3438	34	(	(	PUNCT
ftr-394	3438	35	ppa	ppa	PROPN
ftr-394	3438	36	)	)	PUNCT
ftr-394	3438	37	of	of	ADP
ftr-394	3438	38	2006	2006	NUM
ftr-394	3438	39	for	for	ADP
ftr-394	3438	40	tax	tax	NOUN
ftr-394	3438	41	-	-	PUNCT
ftr-394	3438	42	free	free	ADJ
ftr-394	3438	43	distributions	distribution	NOUN
ftr-394	3438	44	from	from	ADP
ftr-394	3438	45	individual	individual	ADJ
ftr-394	3438	46	retirement	retirement	NOUN
ftr-394	3438	47	accounts	account	NOUN
ftr-394	3438	48	to	to	ADP
ftr-394	3438	49	charities	charity	NOUN
ftr-394	3438	50	;	;	PUNCT
ftr-394	3438	51	and	and	CCONJ
ftr-394	3438	52	modifies	modify	VERB
ftr-394	3438	53	the	the	DET
ftr-394	3438	54	§	§	PROPN
ftr-394	3438	55	355	355	NUM
ftr-394	3438	56	special	special	ADJ
ftr-394	3438	57	rule	rule	NOUN
ftr-394	3438	58	for	for	ADP
ftr-394	3438	59	the	the	DET
ftr-394	3438	60	active	active	ADJ
ftr-394	3438	61	business	business	NOUN
ftr-394	3438	62	requirement	requirement	NOUN
ftr-394	3438	63	as	as	SCONJ
ftr-394	3438	64	added	add	VERB
ftr-394	3438	65	by	by	ADP
ftr-394	3438	66	the	the	DET
ftr-394	3438	67	tax	tax	NOUN
ftr-394	3438	68	increase	increase	NOUN
ftr-394	3438	69	prevention	prevention	NOUN
ftr-394	3438	70	and	and	CCONJ
ftr-394	3438	71	2008	2008	NUM
ftr-394	3438	72	]	]	PUNCT
ftr-394	3438	73	recent	recent	ADJ
ftr-394	3438	74	developments	development	NOUN
ftr-394	3438	75	in	in	ADP
ftr-394	3438	76	federal	federal	ADJ
ftr-394	3438	77	income	income	NOUN
ftr-394	3438	78	taxation	taxation	NOUN
ftr-394	3438	79	881	881	NUM
ftr-394	3438	80	reconciliation	reconciliation	NOUN
ftr-394	3438	81	act	act	NOUN
ftr-394	3438	82	of	of	ADP
ftr-394	3438	83	2005	2005	NUM
ftr-394	3438	84	.	.	PUNCT
ftr-394	3439	1	it	it	PRON
ftr-394	3439	2	also	also	ADV
ftr-394	3439	3	deals	deal	VERB
ftr-394	3439	4	with	with	ADP
ftr-394	3439	5	§	§	PROPN
ftr-394	3439	6	470	470	NUM
ftr-394	3439	7	silo	silo	NOUN
ftr-394	3439	8	transactions	transaction	NOUN
ftr-394	3439	9	for	for	ADP
ftr-394	3439	10	investment	investment	NOUN
ftr-394	3439	11	partnerships	partnership	NOUN
ftr-394	3439	12	.	.	PUNCT