id	sid	tid	token	lemma	pos
ftr-396	1	1	newvirtual	newvirtual	ADJ
ftr-396	1	2	tax	tax	NOUN
ftr-396	1	3	library	library	NOUN
ftr-396	1	4	8	8	NUM
ftr-396	1	5	-	-	SYM
ftr-396	1	6	6	6	NUM
ftr-396	1	7	-	-	SYM
ftr-396	1	8	08	08	NUM
ftr-396	1	9	935	935	NUM
ftr-396	1	10	florida	florida	PROPN
ftr-396	1	11	tax	tax	NOUN
ftr-396	1	12	review	review	NOUN
ftr-396	1	13	volume	volume	NOUN
ftr-396	1	14	8	8	NUM
ftr-396	1	15	2008	2008	NUM
ftr-396	1	16	number	number	NOUN
ftr-396	1	17	9	9	NUM
ftr-396	1	18	the	the	DET
ftr-396	1	19	virtual	virtual	ADJ
ftr-396	1	20	tax	tax	NOUN
ftr-396	1	21	l	l	NOUN
ftr-396	1	22	ibrary	ibrary	NOUN
ftr-396	1	23	:	:	PUNCT
ftr-396	1	24	a	a	DET
ftr-396	1	25	comparison	comparison	NOUN
ftr-396	1	26	of	of	ADP
ftr-396	1	27	five	five	NUM
ftr-396	1	28	electronic	electronic	ADJ
ftr-396	1	29	tax	tax	NOUN
ftr-396	1	30	research	research	NOUN
ftr-396	1	31	platforms	platform	NOUN
ftr-396	1	32	by	by	ADP
ftr-396	1	33	katherine	katherine	PROPN
ftr-396	1	34	pratt	pratt	PROPN
ftr-396	1	35	jennifer	jennifer	PROPN
ftr-396	1	36	kowal	kowal	PROPN
ftr-396	1	37	daniel	daniel	PROPN
ftr-396	1	38	martin	martin	PROPN
ftr-396	1	39	abstract	abstract	PROPN
ftr-396	1	40	.	.	PUNCT
ftr-396	2	1	.................................................................................................	.................................................................................................	PUNCT
ftr-396	3	1	937	937	NUM
ftr-396	3	2	introduction	introduction	NOUN
ftr-396	3	3	.	.	PUNCT
ftr-396	4	1	.........................................................................................	.........................................................................................	PUNCT
ftr-396	5	1	939	939	NUM
ftr-396	5	2	i.	i.	NOUN
ftr-396	5	3	background	background	NOUN
ftr-396	5	4	and	and	CCONJ
ftr-396	5	5	methodology	methodology	NOUN
ftr-396	5	6	.	.	PUNCT
ftr-396	6	1	................................................	................................................	PUNCT
ftr-396	7	1	940	940	NUM
ftr-396	7	2	a.	a.	NOUN
ftr-396	7	3	the	the	DET
ftr-396	7	4	development	development	NOUN
ftr-396	7	5	of	of	ADP
ftr-396	7	6	new	new	ADJ
ftr-396	7	7	and	and	CCONJ
ftr-396	7	8	improved	improved	ADJ
ftr-396	7	9	electronic	electronic	ADJ
ftr-396	7	10	tax	tax	NOUN
ftr-396	7	11	research	research	NOUN
ftr-396	7	12	databases	database	NOUN
ftr-396	7	13	.........................................................................	.........................................................................	PUNCT
ftr-396	7	14	940	940	NUM
ftr-396	7	15	b.	b.	NOUN
ftr-396	7	16	our	our	PRON
ftr-396	7	17	project	project	NOUN
ftr-396	7	18	and	and	CCONJ
ftr-396	7	19	methodology	methodology	NOUN
ftr-396	7	20	..................................................	..................................................	PUNCT
ftr-396	7	21	941	941	NUM
ftr-396	7	22	ii	ii	NOUN
ftr-396	7	23	.	.	PUNCT
ftr-396	8	1	comparison	comparison	NOUN
ftr-396	8	2	of	of	ADP
ftr-396	8	3	content	content	NOUN
ftr-396	8	4	................................................................	................................................................	PUNCT
ftr-396	8	5	943	943	NUM
ftr-396	8	6	a.	a.	NOUN
ftr-396	8	7	primary	primary	NOUN
ftr-396	8	8	sources	source	NOUN
ftr-396	8	9	available	available	ADJ
ftr-396	8	10	on	on	ADP
ftr-396	8	11	the	the	DET
ftr-396	8	12	five	five	NUM
ftr-396	8	13	electronic	electronic	ADJ
ftr-396	8	14	tax	tax	NOUN
ftr-396	8	15	research	research	NOUN
ftr-396	8	16	platforms	platform	NOUN
ftr-396	8	17	.........................................................................	.........................................................................	PUNCT
ftr-396	8	18	943	943	NUM
ftr-396	8	19	b.	b.	PROPN
ftr-396	8	20	secondary	secondary	PROPN
ftr-396	8	21	sources	source	NOUN
ftr-396	8	22	available	available	ADJ
ftr-396	8	23	on	on	ADP
ftr-396	8	24	the	the	DET
ftr-396	8	25	five	five	NUM
ftr-396	8	26	electronic	electronic	ADJ
ftr-396	8	27	tax	tax	NOUN
ftr-396	8	28	research	research	NOUN
ftr-396	8	29	platforms	platform	NOUN
ftr-396	8	30	.	.	PUNCT
ftr-396	9	1	........................................................................	........................................................................	PUNCT
ftr-396	10	1	944	944	NUM
ftr-396	10	2	1	1	X
ftr-396	10	3	.	.	PUNCT
ftr-396	11	1	the	the	DET
ftr-396	11	2	tax	tax	NOUN
ftr-396	11	3	specific	specific	ADJ
ftr-396	11	4	electronic	electronic	ADJ
ftr-396	11	5	platforms	platform	NOUN
ftr-396	11	6	..........................	..........................	PUNCT
ftr-396	11	7	945	945	NUM
ftr-396	11	8	a.	a.	PROPN
ftr-396	11	9	bna	bna	PROPN
ftr-396	11	10	...............................................................	...............................................................	PROPN
ftr-396	11	11	945	945	NUM
ftr-396	11	12	b.	b.	PROPN
ftr-396	11	13	cch	cch	PROPN
ftr-396	11	14	...............................................................	...............................................................	PROPN
ftr-396	11	15	946	946	NUM
ftr-396	11	16	c.	c.	PROPN
ftr-396	11	17	ria	ria	PROPN
ftr-396	11	18	checkpoint	checkpoint	NOUN
ftr-396	11	19	.............................................	.............................................	PUNCT
ftr-396	11	20	947	947	NUM
ftr-396	11	21	2	2	NUM
ftr-396	11	22	.	.	PUNCT
ftr-396	12	1	the	the	DET
ftr-396	12	2	comprehensive	comprehensive	ADJ
ftr-396	12	3	legal	legal	ADJ
ftr-396	12	4	research	research	NOUN
ftr-396	12	5	electronic	electronic	ADJ
ftr-396	12	6	platforms	platform	NOUN
ftr-396	12	7	...........................................................................	...........................................................................	PUNCT
ftr-396	12	8	948	948	NUM
ftr-396	12	9	a.	a.	NOUN
ftr-396	12	10	lexisnexis	lexisnexis	PROPN
ftr-396	12	11	......................................................	......................................................	PUNCT
ftr-396	12	12	948	948	NUM
ftr-396	12	13	b.	b.	PROPN
ftr-396	12	14	westlaw	westlaw	PROPN
ftr-396	12	15	.........................................................	.........................................................	PUNCT
ftr-396	12	16	948	948	NUM
ftr-396	12	17	c.	c.	NOUN
ftr-396	12	18	free	free	ADJ
ftr-396	12	19	tax	tax	NOUN
ftr-396	12	20	information	information	NOUN
ftr-396	12	21	available	available	ADJ
ftr-396	12	22	on	on	ADP
ftr-396	12	23	the	the	DET
ftr-396	12	24	internet	internet	NOUN
ftr-396	12	25	........................	........................	PUNCT
ftr-396	12	26	949	949	NUM
ftr-396	12	27	1	1	X
ftr-396	12	28	.	.	PUNCT
ftr-396	12	29	federal	federal	ADJ
ftr-396	12	30	government	government	NOUN
ftr-396	12	31	sites	site	NOUN
ftr-396	12	32	...........................................	...........................................	PUNCT
ftr-396	12	33	949	949	NUM
ftr-396	12	34	2	2	NUM
ftr-396	12	35	.	.	PUNCT
ftr-396	12	36	tax	tax	NOUN
ftr-396	12	37	scholarship	scholarship	NOUN
ftr-396	12	38	sites	site	NOUN
ftr-396	12	39	..................................................	..................................................	PUNCT
ftr-396	12	40	951	951	NUM
ftr-396	12	41	3	3	NUM
ftr-396	12	42	.	.	PUNCT
ftr-396	12	43	think	think	VERB
ftr-396	12	44	tank	tank	NOUN
ftr-396	12	45	and	and	CCONJ
ftr-396	12	46	tax	tax	NOUN
ftr-396	12	47	policy	policy	NOUN
ftr-396	12	48	organization	organization	NOUN
ftr-396	12	49	sites	site	NOUN
ftr-396	12	50	..............	..............	PUNCT
ftr-396	12	51	951	951	NUM
ftr-396	12	52	4	4	NUM
ftr-396	12	53	.	.	PUNCT
ftr-396	12	54	tax	tax	NOUN
ftr-396	12	55	oriented	orient	VERB
ftr-396	12	56	blogs	blog	NOUN
ftr-396	12	57	......................................................	......................................................	PUNCT
ftr-396	13	1	952	952	NUM
ftr-396	13	2	iii	iii	X
ftr-396	13	3	.	.	PUNCT
ftr-396	13	4	comparison	comparison	NOUN
ftr-396	13	5	of	of	ADP
ftr-396	13	6	functionality	functionality	NOUN
ftr-396	13	7	.	.	PUNCT
ftr-396	14	1	...................................................	...................................................	PUNCT
ftr-396	14	2	952	952	NUM
ftr-396	14	3	a.	a.	NOUN
ftr-396	14	4	similarities	similarity	NOUN
ftr-396	14	5	among	among	ADP
ftr-396	14	6	functional	functional	ADJ
ftr-396	14	7	features	feature	NOUN
ftr-396	14	8	offered	offer	VERB
ftr-396	14	9	by	by	ADP
ftr-396	14	10	the	the	DET
ftr-396	14	11	five	five	NUM
ftr-396	14	12	electronic	electronic	ADJ
ftr-396	14	13	tax	tax	NOUN
ftr-396	14	14	research	research	NOUN
ftr-396	14	15	platforms	platform	NOUN
ftr-396	14	16	......................................	......................................	PUNCT
ftr-396	14	17	953	953	NUM
ftr-396	14	18	b.	b.	PROPN
ftr-396	14	19	specific	specific	ADJ
ftr-396	14	20	functional	functional	ADJ
ftr-396	14	21	features	feature	NOUN
ftr-396	14	22	offered	offer	VERB
ftr-396	14	23	by	by	ADP
ftr-396	14	24	each	each	PRON
ftr-396	14	25	of	of	ADP
ftr-396	14	26	the	the	DET
ftr-396	14	27	five	five	NUM
ftr-396	14	28	electronic	electronic	ADJ
ftr-396	14	29	tax	tax	NOUN
ftr-396	14	30	research	research	NOUN
ftr-396	14	31	platforms	platform	NOUN
ftr-396	14	32	............................................	............................................	PUNCT
ftr-396	14	33	954	954	NUM
ftr-396	14	34	936	936	NUM
ftr-396	14	35	florida	florida	PROPN
ftr-396	14	36	tax	tax	PROPN
ftr-396	14	37	review	review	NOUN
ftr-396	15	1	[	[	X
ftr-396	15	2	vol	vol	NOUN
ftr-396	15	3	.	.	NOUN
ftr-396	15	4	8:9	8:9	NUM
ftr-396	15	5	1	1	NUM
ftr-396	15	6	.	.	PUNCT
ftr-396	15	7	bna	bna	PROPN
ftr-396	15	8	............................................................................	............................................................................	PROPN
ftr-396	15	9	954	954	NUM
ftr-396	15	10	2	2	NUM
ftr-396	15	11	.	.	X
ftr-396	15	12	cch	cch	NOUN
ftr-396	15	13	…	…	PUNCT
ftr-396	15	14	……	……	NOUN
ftr-396	15	15	……	……	NOUN
ftr-396	15	16	……	……	NOUN
ftr-396	15	17	……	……	NOUN
ftr-396	15	18	……	……	NOUN
ftr-396	15	19	……	……	NOUN
ftr-396	15	20	……	……	NOUN
ftr-396	15	21	……	……	NOUN
ftr-396	15	22	……	……	NOUN
ftr-396	15	23	.	.	PUNCT
ftr-396	16	1	955	955	NUM
ftr-396	16	2	3	3	NUM
ftr-396	16	3	.	.	PUNCT
ftr-396	16	4	ria	ria	PROPN
ftr-396	16	5	..............................................................................	..............................................................................	PROPN
ftr-396	16	6	955	955	NUM
ftr-396	16	7	4	4	NUM
ftr-396	16	8	.	.	PUNCT
ftr-396	17	1	lexisnexis	lexisnexis	PROPN
ftr-396	17	2	...................................................................	...................................................................	PUNCT
ftr-396	17	3	955	955	NUM
ftr-396	17	4	5	5	NUM
ftr-396	17	5	.	.	PUNCT
ftr-396	17	6	westlaw	westlaw	NOUN
ftr-396	17	7	......................................................................	......................................................................	PUNCT
ftr-396	17	8	956	956	NUM
ftr-396	17	9	iv	iv	NOUN
ftr-396	17	10	.	.	PUNCT
ftr-396	17	11	comparison	comparison	NOUN
ftr-396	17	12	of	of	ADP
ftr-396	17	13	tax	tax	NOUN
ftr-396	17	14	hypothetical	hypothetical	ADJ
ftr-396	17	15	research	research	NOUN
ftr-396	17	16	results	result	NOUN
ftr-396	17	17	..........	..........	PUNCT
ftr-396	17	18	957	957	NUM
ftr-396	17	19	c.	c.	PROPN
ftr-396	17	20	bna	bna	PROPN
ftr-396	17	21	research	research	PROPN
ftr-396	17	22	results	result	NOUN
ftr-396	17	23	.............................................................	.............................................................	PUNCT
ftr-396	17	24	959	959	NUM
ftr-396	17	25	d.	d.	PROPN
ftr-396	17	26	cch	cch	PROPN
ftr-396	17	27	research	research	NOUN
ftr-396	17	28	results	result	NOUN
ftr-396	17	29	..............................................................	..............................................................	PUNCT
ftr-396	17	30	964	964	NUM
ftr-396	17	31	e.	e.	PROPN
ftr-396	17	32	ria	ria	PROPN
ftr-396	17	33	checkpoint	checkpoint	NOUN
ftr-396	17	34	research	research	NOUN
ftr-396	17	35	results	result	NOUN
ftr-396	17	36	.............................................	.............................................	PUNCT
ftr-396	17	37	965	965	NUM
ftr-396	17	38	f.	f.	NOUN
ftr-396	17	39	lexis	lexis	PROPN
ftr-396	17	40	research	research	NOUN
ftr-396	17	41	results	result	NOUN
ftr-396	17	42	..............................................................	..............................................................	PUNCT
ftr-396	17	43	973	973	NUM
ftr-396	17	44	g.	g.	NOUN
ftr-396	17	45	westlaw	westlaw	PROPN
ftr-396	17	46	research	research	NOUN
ftr-396	17	47	results	result	NOUN
ftr-396	17	48	.........................................................	.........................................................	PUNCT
ftr-396	18	1	981	981	NUM
ftr-396	18	2	v.	v.	ADP
ftr-396	18	3	designing	design	VERB
ftr-396	18	4	an	an	DET
ftr-396	18	5	effective	effective	ADJ
ftr-396	18	6	electronic	electronic	ADJ
ftr-396	18	7	tax	tax	NOUN
ftr-396	18	8	research	research	NOUN
ftr-396	18	9	system	system	NOUN
ftr-396	18	10	.	.	PUNCT
ftr-396	19	1	987	987	NUM
ftr-396	19	2	conclusion	conclusion	NOUN
ftr-396	19	3	..............................................................................................	..............................................................................................	PUNCT
ftr-396	19	4	990	990	NUM
ftr-396	19	5	appendix	appendix	VERB
ftr-396	19	6	a	a	DET
ftr-396	19	7	:	:	PUNCT
ftr-396	19	8	comparison	comparison	NOUN
ftr-396	19	9	of	of	ADP
ftr-396	19	10	primary	primary	ADJ
ftr-396	19	11	source	source	NOUN
ftr-396	19	12	content	content	NOUN
ftr-396	19	13	.	.	PUNCT
ftr-396	20	1	appendix	appendix	VERB
ftr-396	20	2	b	b	NOUN
ftr-396	20	3	:	:	PUNCT
ftr-396	20	4	comparison	comparison	NOUN
ftr-396	20	5	of	of	ADP
ftr-396	20	6	functionality	functionality	NOUN
ftr-396	20	7	features	feature	NOUN
ftr-396	20	8	.	.	PUNCT
ftr-396	21	1	2008	2008	NUM
ftr-396	22	1	the	the	DET
ftr-396	22	2	virtural	virtural	ADJ
ftr-396	22	3	tax	tax	NOUN
ftr-396	22	4	library	library	NOUN
ftr-396	22	5	937	937	NUM
ftr-396	22	6	the	the	DET
ftr-396	22	7	virtual	virtual	ADJ
ftr-396	22	8	tax	tax	NOUN
ftr-396	22	9	l	l	NOUN
ftr-396	22	10	ibrary	ibrary	NOUN
ftr-396	22	11	:	:	PUNCT
ftr-396	22	12	a	a	DET
ftr-396	22	13	comparison	comparison	NOUN
ftr-396	22	14	of	of	ADP
ftr-396	22	15	five	five	NUM
ftr-396	22	16	electronic	electronic	ADJ
ftr-396	22	17	tax	tax	NOUN
ftr-396	22	18	research	research	NOUN
ftr-396	22	19	platforms	platform	NOUN
ftr-396	22	20	1	1	NUM
ftr-396	22	21	by	by	ADP
ftr-396	22	22	katherine	katherine	PROPN
ftr-396	22	23	pratt2	pratt2	PROPN
ftr-396	22	24	jennifer	jennifer	PROPN
ftr-396	22	25	kowal3	kowal3	PROPN
ftr-396	22	26	daniel	daniel	PROPN
ftr-396	22	27	martin4	martin4	PROPN
ftr-396	22	28	abstract	abstract	PROPN
ftr-396	22	29	improved	improve	VERB
ftr-396	22	30	lexisnexis	lexisnexis	NOUN
ftr-396	22	31	and	and	CCONJ
ftr-396	22	32	westlaw	westlaw	NOUN
ftr-396	22	33	tax	tax	NOUN
ftr-396	22	34	research	research	NOUN
ftr-396	22	35	platforms	platform	NOUN
ftr-396	22	36	and	and	CCONJ
ftr-396	22	37	new	new	ADJ
ftr-396	22	38	electronic	electronic	ADJ
ftr-396	22	39	tax	tax	NOUN
ftr-396	22	40	research	research	NOUN
ftr-396	22	41	platforms	platform	NOUN
ftr-396	22	42	offered	offer	VERB
ftr-396	22	43	by	by	ADP
ftr-396	22	44	bna	bna	PROPN
ftr-396	22	45	(	(	PUNCT
ftr-396	22	46	bna	bna	PROPN
ftr-396	22	47	tax	tax	NOUN
ftr-396	22	48	management	management	NOUN
ftr-396	22	49	library	library	NOUN
ftr-396	22	50	)	)	PUNCT
ftr-396	22	51	,	,	PUNCT
ftr-396	22	52	cch	cch	X
ftr-396	22	53	(	(	PUNCT
ftr-396	22	54	cch	cch	NOUN
ftr-396	22	55	tax	tax	NOUN
ftr-396	22	56	research	research	NOUN
ftr-396	22	57	network	network	NOUN
ftr-396	22	58	)	)	PUNCT
ftr-396	22	59	,	,	PUNCT
ftr-396	22	60	and	and	CCONJ
ftr-396	22	61	ria	ria	PROPN
ftr-396	22	62	(	(	PUNCT
ftr-396	22	63	ria	ria	PROPN
ftr-396	22	64	checkpoint	checkpoint	NOUN
ftr-396	22	65	)	)	PUNCT
ftr-396	22	66	constitute	constitute	VERB
ftr-396	22	67	a	a	DET
ftr-396	22	68	virtual	virtual	ADJ
ftr-396	22	69	tax	tax	NOUN
ftr-396	22	70	library	library	NOUN
ftr-396	22	71	that	that	PRON
ftr-396	22	72	offers	offer	VERB
ftr-396	22	73	tax	tax	NOUN
ftr-396	22	74	researchers	researcher	NOUN
ftr-396	22	75	much	much	ADJ
ftr-396	22	76	of	of	ADP
ftr-396	22	77	the	the	DET
ftr-396	22	78	content	content	NOUN
ftr-396	22	79	and	and	CCONJ
ftr-396	22	80	functionality	functionality	NOUN
ftr-396	22	81	of	of	ADP
ftr-396	22	82	a	a	DET
ftr-396	22	83	physical	physical	ADJ
ftr-396	22	84	tax	tax	NOUN
ftr-396	22	85	library	library	NOUN
ftr-396	22	86	,	,	PUNCT
ftr-396	22	87	as	as	ADV
ftr-396	22	88	well	well	ADV
ftr-396	22	89	as	as	ADP
ftr-396	22	90	some	some	DET
ftr-396	22	91	useful	useful	ADJ
ftr-396	22	92	functionality	functionality	NOUN
ftr-396	22	93	features	feature	NOUN
ftr-396	22	94	(	(	PUNCT
ftr-396	22	95	e.g.	e.g.	ADV
ftr-396	22	96	,	,	PUNCT
ftr-396	22	97	direct	direct	ADJ
ftr-396	22	98	linking	linking	NOUN
ftr-396	22	99	of	of	ADP
ftr-396	22	100	primary	primary	ADJ
ftr-396	22	101	and	and	CCONJ
ftr-396	22	102	secondary	secondary	ADJ
ftr-396	22	103	sources	source	NOUN
ftr-396	22	104	)	)	PUNCT
ftr-396	22	105	a	a	DET
ftr-396	22	106	physical	physical	ADJ
ftr-396	22	107	tax	tax	NOUN
ftr-396	22	108	library	library	NOUN
ftr-396	22	109	can	can	AUX
ftr-396	22	110	not	not	PART
ftr-396	22	111	provide	provide	VERB
ftr-396	22	112	.	.	PUNCT
ftr-396	23	1	the	the	DET
ftr-396	23	2	new	new	ADJ
ftr-396	23	3	virtual	virtual	ADJ
ftr-396	23	4	tax	tax	NOUN
ftr-396	23	5	library	library	NOUN
ftr-396	23	6	offers	offer	VERB
ftr-396	23	7	tax	tax	NOUN
ftr-396	23	8	researchers	researcher	NOUN
ftr-396	23	9	numerous	numerous	ADJ
ftr-396	23	10	benefits	benefit	NOUN
ftr-396	23	11	,	,	PUNCT
ftr-396	23	12	including	include	VERB
ftr-396	23	13	the	the	DET
ftr-396	23	14	convenience	convenience	NOUN
ftr-396	23	15	of	of	ADP
ftr-396	23	16	a	a	DET
ftr-396	23	17	portable	portable	ADJ
ftr-396	23	18	library	library	NOUN
ftr-396	23	19	,	,	PUNCT
ftr-396	23	20	more	more	ADV
ftr-396	23	21	reliable	reliable	ADJ
ftr-396	23	22	and	and	CCONJ
ftr-396	23	23	current	current	ADJ
ftr-396	23	24	research	research	NOUN
ftr-396	23	25	results	result	NOUN
ftr-396	23	26	,	,	PUNCT
ftr-396	23	27	and	and	CCONJ
ftr-396	23	28	increased	increase	VERB
ftr-396	23	29	research	research	NOUN
ftr-396	23	30	efficiency	efficiency	NOUN
ftr-396	23	31	.	.	PUNCT
ftr-396	24	1	many	many	ADJ
ftr-396	24	2	tax	tax	NOUN
ftr-396	24	3	researchers	researcher	NOUN
ftr-396	24	4	have	have	AUX
ftr-396	24	5	not	not	PART
ftr-396	24	6	adapted	adapt	VERB
ftr-396	24	7	their	their	PRON
ftr-396	24	8	tax	tax	NOUN
ftr-396	24	9	research	research	NOUN
ftr-396	24	10	techniques	technique	NOUN
ftr-396	24	11	to	to	PART
ftr-396	24	12	effectively	effectively	ADV
ftr-396	24	13	utilize	utilize	VERB
ftr-396	24	14	the	the	DET
ftr-396	24	15	virtual	virtual	ADJ
ftr-396	24	16	tax	tax	NOUN
ftr-396	24	17	library	library	NOUN
ftr-396	24	18	,	,	PUNCT
ftr-396	24	19	however	however	ADV
ftr-396	24	20	,	,	PUNCT
ftr-396	24	21	because	because	SCONJ
ftr-396	24	22	they	they	PRON
ftr-396	24	23	are	be	AUX
ftr-396	24	24	unfamiliar	unfamiliar	ADJ
ftr-396	24	25	with	with	ADP
ftr-396	24	26	the	the	DET
ftr-396	24	27	new	new	ADJ
ftr-396	24	28	and	and	CCONJ
ftr-396	24	29	improved	improved	ADJ
ftr-396	24	30	electronic	electronic	ADJ
ftr-396	24	31	tax	tax	NOUN
ftr-396	24	32	research	research	NOUN
ftr-396	24	33	platforms	platform	NOUN
ftr-396	24	34	.	.	PUNCT
ftr-396	25	1	to	to	PART
ftr-396	25	2	reduce	reduce	VERB
ftr-396	25	3	tax	tax	NOUN
ftr-396	25	4	researchers	researcher	NOUN
ftr-396	25	5	’	'	PUNCT
ftr-396	25	6	costs	cost	NOUN
ftr-396	25	7	of	of	ADP
ftr-396	25	8	evaluating	evaluate	VERB
ftr-396	25	9	and	and	CCONJ
ftr-396	25	10	comparing	compare	VERB
ftr-396	25	11	the	the	DET
ftr-396	25	12	five	five	NUM
ftr-396	25	13	electronic	electronic	ADJ
ftr-396	25	14	platforms	platform	NOUN
ftr-396	25	15	,	,	PUNCT
ftr-396	25	16	this	this	DET
ftr-396	25	17	article	article	NOUN
ftr-396	25	18	provides	provide	VERB
ftr-396	25	19	detailed	detailed	ADJ
ftr-396	25	20	comparisons	comparison	NOUN
ftr-396	25	21	of	of	ADP
ftr-396	25	22	the	the	DET
ftr-396	25	23	content	content	NOUN
ftr-396	25	24	and	and	CCONJ
ftr-396	25	25	functionality	functionality	NOUN
ftr-396	25	26	features	feature	NOUN
ftr-396	25	27	offered	offer	VERB
ftr-396	25	28	by	by	ADP
ftr-396	25	29	the	the	DET
ftr-396	25	30	platforms	platform	NOUN
ftr-396	25	31	.	.	PUNCT
ftr-396	26	1	this	this	DET
ftr-396	26	2	article	article	NOUN
ftr-396	26	3	also	also	ADV
ftr-396	26	4	explains	explain	VERB
ftr-396	26	5	how	how	SCONJ
ftr-396	26	6	to	to	PART
ftr-396	26	7	access	access	VERB
ftr-396	26	8	various	various	ADJ
ftr-396	26	9	types	type	NOUN
ftr-396	26	10	of	of	ADP
ftr-396	26	11	primary	primary	ADJ
ftr-396	26	12	and	and	CCONJ
ftr-396	26	13	secondary	secondary	ADJ
ftr-396	26	14	tax	tax	NOUN
ftr-396	26	15	sources	source	NOUN
ftr-396	26	16	on	on	ADP
ftr-396	26	17	the	the	DET
ftr-396	26	18	platforms	platform	NOUN
ftr-396	26	19	and	and	CCONJ
ftr-396	26	20	provides	provide	VERB
ftr-396	26	21	detailed	detailed	ADJ
ftr-396	26	22	“	"	PUNCT
ftr-396	26	23	search	search	NOUN
ftr-396	26	24	pathways	pathway	NOUN
ftr-396	26	25	”	"	PUNCT
ftr-396	26	26	that	that	PRON
ftr-396	26	27	will	will	AUX
ftr-396	26	28	enable	enable	VERB
ftr-396	26	29	tax	tax	NOUN
ftr-396	26	30	researchers	researcher	NOUN
ftr-396	26	31	to	to	PART
ftr-396	26	32	navigate	navigate	VERB
ftr-396	26	33	around	around	ADP
ftr-396	26	34	the	the	DET
ftr-396	26	35	electronic	electronic	ADJ
ftr-396	26	36	platforms	platform	NOUN
ftr-396	26	37	.	.	PUNCT
ftr-396	27	1	1	1	X
ftr-396	27	2	.	.	X
ftr-396	28	1	©	©	ADP
ftr-396	28	2	2007	2007	NUM
ftr-396	28	3	.	.	PUNCT
ftr-396	29	1	the	the	DET
ftr-396	29	2	authors	author	NOUN
ftr-396	29	3	thank	thank	VERB
ftr-396	29	4	david	david	PROPN
ftr-396	29	5	burch	burch	PROPN
ftr-396	29	6	(	(	PUNCT
ftr-396	29	7	head	head	NOUN
ftr-396	29	8	of	of	ADP
ftr-396	29	9	library	library	NOUN
ftr-396	29	10	computing	computing	NOUN
ftr-396	29	11	services	service	NOUN
ftr-396	29	12	at	at	ADP
ftr-396	29	13	loyola	loyola	PROPN
ftr-396	29	14	law	law	NOUN
ftr-396	29	15	school	school	NOUN
ftr-396	29	16	,	,	PUNCT
ftr-396	29	17	los	los	PROPN
ftr-396	29	18	angeles	angeles	PROPN
ftr-396	29	19	)	)	PUNCT
ftr-396	29	20	for	for	ADP
ftr-396	29	21	his	his	PRON
ftr-396	29	22	contributions	contribution	NOUN
ftr-396	29	23	to	to	ADP
ftr-396	29	24	the	the	DET
ftr-396	29	25	comparative	comparative	ADJ
ftr-396	29	26	research	research	NOUN
ftr-396	29	27	project	project	NOUN
ftr-396	29	28	that	that	PRON
ftr-396	29	29	led	lead	VERB
ftr-396	29	30	to	to	ADP
ftr-396	29	31	this	this	DET
ftr-396	29	32	article	article	NOUN
ftr-396	29	33	.	.	PUNCT
ftr-396	30	1	the	the	DET
ftr-396	30	2	authors	author	NOUN
ftr-396	30	3	also	also	ADV
ftr-396	30	4	thank	thank	VERB
ftr-396	30	5	:	:	PUNCT
ftr-396	30	6	rosalie	rosalie	PROPN
ftr-396	30	7	sanderson	sanderson	PROPN
ftr-396	30	8	and	and	CCONJ
ftr-396	30	9	russell	russell	PROPN
ftr-396	30	10	switzer	switzer	PROPN
ftr-396	30	11	for	for	ADP
ftr-396	30	12	comments	comment	NOUN
ftr-396	30	13	on	on	ADP
ftr-396	30	14	an	an	DET
ftr-396	30	15	earlier	early	ADJ
ftr-396	30	16	draft	draft	NOUN
ftr-396	30	17	of	of	ADP
ftr-396	30	18	this	this	DET
ftr-396	30	19	article	article	NOUN
ftr-396	30	20	;	;	PUNCT
ftr-396	30	21	loyola	loyola	PROPN
ftr-396	30	22	students	student	NOUN
ftr-396	30	23	dorit	dorit	PROPN
ftr-396	30	24	shaybani	shaybani	PROPN
ftr-396	30	25	-	-	PUNCT
ftr-396	30	26	rad	rad	PROPN
ftr-396	30	27	and	and	CCONJ
ftr-396	30	28	margaret	margaret	PROPN
ftr-396	30	29	taslakhyan	taslakhyan	PROPN
ftr-396	30	30	and	and	CCONJ
ftr-396	30	31	loyola	loyola	PROPN
ftr-396	30	32	librarians	librarians	PROPN
ftr-396	30	33	laura	laura	PROPN
ftr-396	30	34	cadra	cadra	PROPN
ftr-396	30	35	,	,	PUNCT
ftr-396	30	36	joshua	joshua	PROPN
ftr-396	30	37	phillips	phillips	PROPN
ftr-396	30	38	,	,	PUNCT
ftr-396	30	39	lisa	lisa	PROPN
ftr-396	30	40	schultz	schultz	PROPN
ftr-396	30	41	,	,	PUNCT
ftr-396	30	42	and	and	CCONJ
ftr-396	30	43	katie	katie	PROPN
ftr-396	30	44	thompson	thompson	PROPN
ftr-396	30	45	for	for	ADP
ftr-396	30	46	research	research	NOUN
ftr-396	30	47	assistance	assistance	NOUN
ftr-396	30	48	;	;	PUNCT
ftr-396	30	49	marsha	marsha	PROPN
ftr-396	30	50	battee	battee	PROPN
ftr-396	30	51	,	,	PUNCT
ftr-396	30	52	bridget	bridget	PROPN
ftr-396	30	53	klink	klink	PROPN
ftr-396	30	54	,	,	PUNCT
ftr-396	30	55	and	and	CCONJ
ftr-396	30	56	amy	amy	PROPN
ftr-396	30	57	nakano	nakano	PROPN
ftr-396	30	58	for	for	ADP
ftr-396	30	59	administrative	administrative	ADJ
ftr-396	30	60	support	support	NOUN
ftr-396	30	61	;	;	PUNCT
ftr-396	30	62	dan	dan	PROPN
ftr-396	30	63	weiss	weiss	PROPN
ftr-396	30	64	for	for	ADP
ftr-396	30	65	technical	technical	ADJ
ftr-396	30	66	support	support	NOUN
ftr-396	30	67	;	;	PUNCT
ftr-396	30	68	and	and	CCONJ
ftr-396	30	69	john	john	PROPN
ftr-396	30	70	baldwin	baldwin	PROPN
ftr-396	30	71	,	,	PUNCT
ftr-396	30	72	sharon	sharon	PROPN
ftr-396	30	73	fountain	fountain	PROPN
ftr-396	30	74	,	,	PUNCT
ftr-396	30	75	melissa	melissa	PROPN
ftr-396	30	76	hagar	hagar	PROPN
ftr-396	30	77	,	,	PUNCT
ftr-396	30	78	valerie	valerie	PROPN
ftr-396	30	79	henderson	henderson	PROPN
ftr-396	30	80	,	,	PUNCT
ftr-396	30	81	kristin	kristin	PROPN
ftr-396	30	82	husmoe	husmoe	PROPN
ftr-396	30	83	,	,	PUNCT
ftr-396	30	84	robert	robert	PROPN
ftr-396	30	85	horsting	horsting	PROPN
ftr-396	30	86	,	,	PUNCT
ftr-396	30	87	betsy	betsy	PROPN
ftr-396	30	88	klampert	klampert	PROPN
ftr-396	30	89	,	,	PUNCT
ftr-396	30	90	adam	adam	PROPN
ftr-396	30	91	ryan	ryan	PROPN
ftr-396	30	92	,	,	PUNCT
ftr-396	30	93	and	and	CCONJ
ftr-396	30	94	david	david	PROPN
ftr-396	30	95	schulbaum	schulbaum	PROPN
ftr-396	30	96	for	for	ADP
ftr-396	30	97	product	product	NOUN
ftr-396	30	98	information	information	NOUN
ftr-396	30	99	about	about	ADP
ftr-396	30	100	the	the	DET
ftr-396	30	101	electronic	electronic	ADJ
ftr-396	30	102	tax	tax	NOUN
ftr-396	30	103	research	research	NOUN
ftr-396	30	104	platforms	platform	NOUN
ftr-396	30	105	.	.	PUNCT
ftr-396	31	1	2	2	X
ftr-396	31	2	.	.	X
ftr-396	31	3	professor	professor	NOUN
ftr-396	31	4	of	of	ADP
ftr-396	31	5	law	law	NOUN
ftr-396	31	6	,	,	PUNCT
ftr-396	31	7	loyola	loyola	PROPN
ftr-396	31	8	law	law	NOUN
ftr-396	31	9	school	school	NOUN
ftr-396	31	10	los	los	PROPN
ftr-396	31	11	angeles	angeles	PROPN
ftr-396	31	12	;	;	PUNCT
ftr-396	31	13	katherine.pratt@lls.edu	katherine.pratt@lls.edu	PROPN
ftr-396	31	14	;	;	PUNCT
ftr-396	31	15	jd	jd	PROPN
ftr-396	31	16	,	,	PUNCT
ftr-396	31	17	ucla	ucla	PROPN
ftr-396	31	18	(	(	PUNCT
ftr-396	31	19	1984	1984	NUM
ftr-396	31	20	)	)	PUNCT
ftr-396	31	21	,	,	PUNCT
ftr-396	31	22	ll.m	ll.m	NOUN
ftr-396	31	23	.	.	PUNCT
ftr-396	32	1	(	(	PUNCT
ftr-396	32	2	taxation	taxation	NOUN
ftr-396	32	3	)	)	PUNCT
ftr-396	32	4	,	,	PUNCT
ftr-396	32	5	nyu	nyu	PROPN
ftr-396	32	6	(	(	PUNCT
ftr-396	32	7	1989	1989	NUM
ftr-396	32	8	)	)	PUNCT
ftr-396	32	9	;	;	PUNCT
ftr-396	32	10	ll.m	ll.m	X
ftr-396	32	11	.	.	PUNCT
ftr-396	33	1	(	(	PUNCT
ftr-396	33	2	corporate	corporate	ADJ
ftr-396	33	3	law	law	NOUN
ftr-396	33	4	)	)	PUNCT
ftr-396	33	5	,	,	PUNCT
ftr-396	33	6	nyu	nyu	PROPN
ftr-396	33	7	(	(	PUNCT
ftr-396	33	8	1990	1990	NUM
ftr-396	33	9	)	)	PUNCT
ftr-396	33	10	.	.	PUNCT
ftr-396	34	1	3	3	X
ftr-396	34	2	.	.	X
ftr-396	34	3	associate	associate	ADJ
ftr-396	34	4	clinical	clinical	ADJ
ftr-396	34	5	professor	professor	NOUN
ftr-396	34	6	and	and	CCONJ
ftr-396	34	7	director	director	NOUN
ftr-396	34	8	,	,	PUNCT
ftr-396	34	9	tax	tax	NOUN
ftr-396	34	10	ll.m	ll.m	NOUN
ftr-396	34	11	.	.	PUNCT
ftr-396	35	1	program	program	NOUN
ftr-396	35	2	,	,	PUNCT
ftr-396	35	3	loyola	loyola	PROPN
ftr-396	35	4	law	law	NOUN
ftr-396	35	5	school	school	NOUN
ftr-396	35	6	los	los	PROPN
ftr-396	35	7	angeles	angeles	PROPN
ftr-396	35	8	;	;	PUNCT
ftr-396	35	9	jennifer.kowal@lls.edu	jennifer.kowal@lls.edu	PROPN
ftr-396	35	10	;	;	PUNCT
ftr-396	35	11	jd	jd	PROPN
ftr-396	35	12	,	,	PUNCT
ftr-396	35	13	ucla	ucla	PROPN
ftr-396	35	14	(	(	PUNCT
ftr-396	35	15	1996	1996	NUM
ftr-396	35	16	)	)	PUNCT
ftr-396	35	17	.	.	PUNCT
ftr-396	36	1	4	4	X
ftr-396	36	2	.	.	X
ftr-396	36	3	director	director	NOUN
ftr-396	36	4	,	,	PUNCT
ftr-396	36	5	law	law	NOUN
ftr-396	36	6	library	library	NOUN
ftr-396	36	7	and	and	CCONJ
ftr-396	36	8	professor	professor	NOUN
ftr-396	36	9	of	of	ADP
ftr-396	36	10	law	law	NOUN
ftr-396	36	11	,	,	PUNCT
ftr-396	36	12	loyola	loyola	PROPN
ftr-396	36	13	law	law	NOUN
ftr-396	36	14	school	school	NOUN
ftr-396	36	15	los	los	PROPN
ftr-396	36	16	angeles	angeles	PROPN
ftr-396	36	17	;	;	PUNCT
ftr-396	36	18	daniel.martin@lls.edu	daniel.martin@lls.edu	PROPN
ftr-396	36	19	;	;	PUNCT
ftr-396	36	20	jd	jd	PROPN
ftr-396	36	21	,	,	PUNCT
ftr-396	36	22	university	university	PROPN
ftr-396	36	23	of	of	ADP
ftr-396	36	24	texas	texas	PROPN
ftr-396	36	25	(	(	PUNCT
ftr-396	36	26	1989	1989	NUM
ftr-396	36	27	)	)	PUNCT
ftr-396	36	28	,	,	PUNCT
ftr-396	36	29	m.l.s	m.l.s	NOUN
ftr-396	36	30	.	.	PUNCT
ftr-396	37	1	indiana	indiana	PROPN
ftr-396	37	2	university	university	PROPN
ftr-396	37	3	(	(	PUNCT
ftr-396	37	4	1976	1976	NUM
ftr-396	37	5	)	)	PUNCT
ftr-396	37	6	.	.	PUNCT
ftr-396	38	1	938	938	NUM
ftr-396	38	2	florida	florida	PROPN
ftr-396	38	3	tax	tax	NOUN
ftr-396	38	4	review	review	NOUN
ftr-396	38	5	[	[	X
ftr-396	38	6	vol	vol	NOUN
ftr-396	38	7	.	.	NOUN
ftr-396	38	8	8:9	8:9	NUM
ftr-396	38	9	part	part	NOUN
ftr-396	38	10	i	i	PRON
ftr-396	38	11	of	of	ADP
ftr-396	38	12	this	this	DET
ftr-396	38	13	article	article	NOUN
ftr-396	38	14	provides	provide	VERB
ftr-396	38	15	background	background	NOUN
ftr-396	38	16	information	information	NOUN
ftr-396	38	17	regarding	regard	VERB
ftr-396	38	18	the	the	DET
ftr-396	38	19	development	development	NOUN
ftr-396	38	20	of	of	ADP
ftr-396	38	21	the	the	DET
ftr-396	38	22	new	new	ADJ
ftr-396	38	23	electronic	electronic	ADJ
ftr-396	38	24	tax	tax	NOUN
ftr-396	38	25	research	research	NOUN
ftr-396	38	26	platforms	platform	NOUN
ftr-396	38	27	and	and	CCONJ
ftr-396	38	28	explains	explain	VERB
ftr-396	38	29	our	our	PRON
ftr-396	38	30	project	project	NOUN
ftr-396	38	31	and	and	CCONJ
ftr-396	38	32	methodology	methodology	NOUN
ftr-396	38	33	.	.	PUNCT
ftr-396	39	1	part	part	PROPN
ftr-396	39	2	ii	ii	PROPN
ftr-396	39	3	compares	compare	VERB
ftr-396	39	4	the	the	DET
ftr-396	39	5	primary	primary	ADJ
ftr-396	39	6	and	and	CCONJ
ftr-396	39	7	secondary	secondary	ADJ
ftr-396	39	8	source	source	NOUN
ftr-396	39	9	content	content	NOUN
ftr-396	39	10	offered	offer	VERB
ftr-396	39	11	on	on	ADP
ftr-396	39	12	the	the	DET
ftr-396	39	13	five	five	NUM
ftr-396	39	14	electronic	electronic	ADJ
ftr-396	39	15	platforms	platform	NOUN
ftr-396	39	16	and	and	CCONJ
ftr-396	39	17	compares	compare	VERB
ftr-396	39	18	various	various	ADJ
ftr-396	39	19	types	type	NOUN
ftr-396	39	20	of	of	ADP
ftr-396	39	21	free	free	ADJ
ftr-396	39	22	tax	tax	NOUN
ftr-396	39	23	information	information	NOUN
ftr-396	39	24	that	that	PRON
ftr-396	39	25	are	be	AUX
ftr-396	39	26	available	available	ADJ
ftr-396	39	27	on	on	ADP
ftr-396	39	28	the	the	DET
ftr-396	39	29	internet	internet	NOUN
ftr-396	39	30	.	.	PUNCT
ftr-396	40	1	part	part	NOUN
ftr-396	40	2	iii	iii	PROPN
ftr-396	40	3	compares	compare	VERB
ftr-396	40	4	the	the	DET
ftr-396	40	5	various	various	ADJ
ftr-396	40	6	functionality	functionality	NOUN
ftr-396	40	7	features	feature	NOUN
ftr-396	40	8	offered	offer	VERB
ftr-396	40	9	on	on	ADP
ftr-396	40	10	the	the	DET
ftr-396	40	11	five	five	NUM
ftr-396	40	12	electronic	electronic	ADJ
ftr-396	40	13	platforms	platform	NOUN
ftr-396	40	14	.	.	PUNCT
ftr-396	41	1	part	part	NOUN
ftr-396	41	2	iv	iv	NUM
ftr-396	41	3	illustrates	illustrate	VERB
ftr-396	41	4	the	the	DET
ftr-396	41	5	differences	difference	NOUN
ftr-396	41	6	in	in	ADP
ftr-396	41	7	search	search	NOUN
ftr-396	41	8	results	result	NOUN
ftr-396	41	9	obtained	obtain	VERB
ftr-396	41	10	by	by	ADP
ftr-396	41	11	using	use	VERB
ftr-396	41	12	the	the	DET
ftr-396	41	13	various	various	ADJ
ftr-396	41	14	electronic	electronic	ADJ
ftr-396	41	15	platforms	platform	NOUN
ftr-396	41	16	to	to	PART
ftr-396	41	17	research	research	VERB
ftr-396	41	18	a	a	DET
ftr-396	41	19	topical	topical	ADJ
ftr-396	41	20	tax	tax	NOUN
ftr-396	41	21	research	research	NOUN
ftr-396	41	22	question	question	NOUN
ftr-396	41	23	.	.	PUNCT
ftr-396	42	1	part	part	NOUN
ftr-396	42	2	v	v	NOUN
ftr-396	42	3	discusses	discuss	VERB
ftr-396	42	4	the	the	DET
ftr-396	42	5	factors	factor	NOUN
ftr-396	42	6	that	that	PRON
ftr-396	42	7	are	be	AUX
ftr-396	42	8	relevant	relevant	ADJ
ftr-396	42	9	when	when	SCONJ
ftr-396	42	10	designing	design	VERB
ftr-396	42	11	an	an	DET
ftr-396	42	12	electronic	electronic	ADJ
ftr-396	42	13	tax	tax	NOUN
ftr-396	42	14	research	research	NOUN
ftr-396	42	15	system	system	NOUN
ftr-396	42	16	and	and	CCONJ
ftr-396	42	17	makes	make	VERB
ftr-396	42	18	recommendations	recommendation	NOUN
ftr-396	42	19	about	about	ADP
ftr-396	42	20	combining	combine	VERB
ftr-396	42	21	the	the	DET
ftr-396	42	22	electronic	electronic	ADJ
ftr-396	42	23	tax	tax	NOUN
ftr-396	42	24	research	research	NOUN
ftr-396	42	25	platforms	platform	NOUN
ftr-396	42	26	to	to	PART
ftr-396	42	27	create	create	VERB
ftr-396	42	28	a	a	DET
ftr-396	42	29	workable	workable	ADJ
ftr-396	42	30	virtual	virtual	ADJ
ftr-396	42	31	tax	tax	NOUN
ftr-396	42	32	library	library	NOUN
ftr-396	42	33	.	.	PUNCT
ftr-396	43	1	a	a	DET
ftr-396	43	2	chart	chart	NOUN
ftr-396	43	3	in	in	ADP
ftr-396	43	4	appendix	appendix	NOUN
ftr-396	43	5	a	a	PRON
ftr-396	43	6	provides	provide	VERB
ftr-396	43	7	a	a	DET
ftr-396	43	8	side	side	NOUN
ftr-396	43	9	-	-	PUNCT
ftr-396	43	10	by	by	ADP
ftr-396	43	11	-	-	PUNCT
ftr-396	43	12	side	side	NOUN
ftr-396	43	13	comparison	comparison	NOUN
ftr-396	43	14	of	of	ADP
ftr-396	43	15	the	the	DET
ftr-396	43	16	primary	primary	ADJ
ftr-396	43	17	source	source	NOUN
ftr-396	43	18	content	content	NOUN
ftr-396	43	19	available	available	ADJ
ftr-396	43	20	on	on	ADP
ftr-396	43	21	the	the	DET
ftr-396	43	22	five	five	NUM
ftr-396	43	23	electronic	electronic	ADJ
ftr-396	43	24	tax	tax	NOUN
ftr-396	43	25	research	research	NOUN
ftr-396	43	26	platforms	platform	NOUN
ftr-396	43	27	.	.	PUNCT
ftr-396	44	1	the	the	DET
ftr-396	44	2	chart	chart	NOUN
ftr-396	44	3	includes	include	VERB
ftr-396	44	4	search	search	NOUN
ftr-396	44	5	pathways	pathway	NOUN
ftr-396	44	6	and	and	CCONJ
ftr-396	44	7	date	date	NOUN
ftr-396	44	8	restrictions	restriction	NOUN
ftr-396	44	9	for	for	ADP
ftr-396	44	10	each	each	DET
ftr-396	44	11	type	type	NOUN
ftr-396	44	12	of	of	ADP
ftr-396	44	13	content	content	NOUN
ftr-396	44	14	.	.	PUNCT
ftr-396	45	1	a	a	DET
ftr-396	45	2	chart	chart	NOUN
ftr-396	45	3	in	in	ADP
ftr-396	45	4	appendix	appendix	PROPN
ftr-396	45	5	b	b	PUNCT
ftr-396	45	6	provides	provide	VERB
ftr-396	45	7	a	a	DET
ftr-396	45	8	side	side	NOUN
ftr-396	45	9	-	-	PUNCT
ftr-396	45	10	by	by	ADP
ftr-396	45	11	-	-	PUNCT
ftr-396	45	12	side	side	NOUN
ftr-396	45	13	comparison	comparison	NOUN
ftr-396	45	14	of	of	ADP
ftr-396	45	15	the	the	DET
ftr-396	45	16	functionality	functionality	NOUN
ftr-396	45	17	features	feature	NOUN
ftr-396	45	18	offered	offer	VERB
ftr-396	45	19	by	by	ADP
ftr-396	45	20	each	each	DET
ftr-396	45	21	platform	platform	NOUN
ftr-396	45	22	.	.	PUNCT
ftr-396	46	1	the	the	DET
ftr-396	46	2	chart	chart	NOUN
ftr-396	46	3	includes	include	VERB
ftr-396	46	4	quick	quick	ADJ
ftr-396	46	5	reference	reference	NOUN
ftr-396	46	6	guides	guide	NOUN
ftr-396	46	7	for	for	ADP
ftr-396	46	8	initiating	initiate	VERB
ftr-396	46	9	various	various	ADJ
ftr-396	46	10	types	type	NOUN
ftr-396	46	11	of	of	ADP
ftr-396	46	12	searches	search	NOUN
ftr-396	46	13	,	,	PUNCT
ftr-396	46	14	as	as	ADV
ftr-396	46	15	well	well	ADV
ftr-396	46	16	as	as	ADP
ftr-396	46	17	user	user	NOUN
ftr-396	46	18	support	support	NOUN
ftr-396	46	19	information	information	NOUN
ftr-396	46	20	for	for	ADP
ftr-396	46	21	each	each	DET
ftr-396	46	22	platform	platform	NOUN
ftr-396	46	23	.	.	PUNCT
ftr-396	47	1	(	(	PUNCT
ftr-396	47	2	note	note	VERB
ftr-396	47	3	to	to	ADP
ftr-396	47	4	readers	reader	NOUN
ftr-396	47	5	who	who	PRON
ftr-396	47	6	are	be	AUX
ftr-396	47	7	unfamiliar	unfamiliar	ADJ
ftr-396	47	8	with	with	ADP
ftr-396	47	9	ssrn	ssrn	NOUN
ftr-396	47	10	:	:	PUNCT
ftr-396	47	11	you	you	PRON
ftr-396	47	12	can	can	AUX
ftr-396	47	13	download	download	VERB
ftr-396	47	14	the	the	DET
ftr-396	47	15	full	full	ADJ
ftr-396	47	16	-	-	PUNCT
ftr-396	47	17	text	text	NOUN
ftr-396	47	18	article	article	NOUN
ftr-396	47	19	free	free	ADJ
ftr-396	47	20	from	from	ADP
ftr-396	47	21	ssrn	ssrn	NOUN
ftr-396	47	22	.	.	PUNCT
ftr-396	48	1	first	first	ADV
ftr-396	48	2	,	,	PUNCT
ftr-396	48	3	you	you	PRON
ftr-396	48	4	must	must	AUX
ftr-396	48	5	register	register	VERB
ftr-396	48	6	on	on	ADP
ftr-396	48	7	ssrn	ssrn	NOUN
ftr-396	48	8	,	,	PUNCT
ftr-396	48	9	which	which	PRON
ftr-396	48	10	is	be	AUX
ftr-396	48	11	quick	quick	ADJ
ftr-396	48	12	,	,	PUNCT
ftr-396	48	13	easy	easy	ADJ
ftr-396	48	14	,	,	PUNCT
ftr-396	48	15	and	and	CCONJ
ftr-396	48	16	free	free	ADJ
ftr-396	48	17	.	.	PUNCT
ftr-396	49	1	go	go	VERB
ftr-396	49	2	to	to	ADP
ftr-396	49	3	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
ftr-396	49	4	;	;	PUNCT
ftr-396	49	5	the	the	DET
ftr-396	49	6	registration	registration	NOUN
ftr-396	49	7	link	link	NOUN
ftr-396	49	8	is	be	AUX
ftr-396	49	9	in	in	ADP
ftr-396	49	10	the	the	DET
ftr-396	49	11	upper	upper	ADJ
ftr-396	49	12	left	left	ADJ
ftr-396	49	13	part	part	NOUN
ftr-396	49	14	of	of	ADP
ftr-396	49	15	the	the	DET
ftr-396	49	16	screen	screen	NOUN
ftr-396	49	17	.	.	PUNCT
ftr-396	50	1	after	after	SCONJ
ftr-396	50	2	you	you	PRON
ftr-396	50	3	register	register	VERB
ftr-396	50	4	,	,	PUNCT
ftr-396	50	5	return	return	VERB
ftr-396	50	6	to	to	ADP
ftr-396	50	7	this	this	DET
ftr-396	50	8	abstract	abstract	NOUN
ftr-396	50	9	.	.	PUNCT
ftr-396	51	1	scroll	scroll	NOUN
ftr-396	51	2	down	down	ADP
ftr-396	51	3	to	to	ADP
ftr-396	51	4	the	the	DET
ftr-396	51	5	very	very	ADJ
ftr-396	51	6	bottom	bottom	NOUN
ftr-396	51	7	of	of	ADP
ftr-396	51	8	the	the	DET
ftr-396	51	9	page	page	NOUN
ftr-396	51	10	on	on	ADP
ftr-396	51	11	which	which	PRON
ftr-396	51	12	this	this	DET
ftr-396	51	13	abstract	abstract	NOUN
ftr-396	51	14	appears	appear	VERB
ftr-396	51	15	and	and	CCONJ
ftr-396	51	16	click	click	VERB
ftr-396	51	17	on	on	ADP
ftr-396	51	18	the	the	DET
ftr-396	51	19	“	"	PUNCT
ftr-396	51	20	download	download	NOUN
ftr-396	51	21	the	the	DET
ftr-396	51	22	document	document	NOUN
ftr-396	51	23	from	from	ADP
ftr-396	51	24	”	"	PUNCT
ftr-396	51	25	link	link	NOUN
ftr-396	51	26	to	to	ADP
ftr-396	51	27	one	one	NUM
ftr-396	51	28	of	of	ADP
ftr-396	51	29	the	the	DET
ftr-396	51	30	ssrn	ssrn	PROPN
ftr-396	51	31	sites	site	NOUN
ftr-396	51	32	.	.	PUNCT
ftr-396	52	1	this	this	PRON
ftr-396	52	2	will	will	AUX
ftr-396	52	3	allow	allow	VERB
ftr-396	52	4	you	you	PRON
ftr-396	52	5	to	to	PART
ftr-396	52	6	download	download	VERB
ftr-396	52	7	the	the	DET
ftr-396	52	8	full	full	ADJ
ftr-396	52	9	-	-	PUNCT
ftr-396	52	10	text	text	NOUN
ftr-396	52	11	document	document	NOUN
ftr-396	52	12	at	at	ADP
ftr-396	52	13	no	no	DET
ftr-396	52	14	charge	charge	NOUN
ftr-396	52	15	.	.	PUNCT
ftr-396	52	16	)	)	PUNCT
ftr-396	53	1	2008	2008	NUM
ftr-396	54	1	the	the	DET
ftr-396	54	2	virtural	virtural	ADJ
ftr-396	54	3	tax	tax	NOUN
ftr-396	54	4	library	library	NOUN
ftr-396	54	5	939	939	NUM
ftr-396	54	6	introduction	introduction	NOUN
ftr-396	54	7	technological	technological	ADJ
ftr-396	54	8	advances	advance	NOUN
ftr-396	54	9	are	be	AUX
ftr-396	54	10	rapidly	rapidly	ADV
ftr-396	54	11	transforming	transform	VERB
ftr-396	54	12	the	the	DET
ftr-396	54	13	world	world	NOUN
ftr-396	54	14	in	in	ADP
ftr-396	54	15	which	which	PRON
ftr-396	54	16	we	we	PRON
ftr-396	54	17	live	live	VERB
ftr-396	54	18	and	and	CCONJ
ftr-396	54	19	work	work	NOUN
ftr-396	54	20	,	,	PUNCT
ftr-396	54	21	including	include	VERB
ftr-396	54	22	the	the	DET
ftr-396	54	23	world	world	NOUN
ftr-396	54	24	of	of	ADP
ftr-396	54	25	tax	tax	NOUN
ftr-396	54	26	research	research	NOUN
ftr-396	54	27	.	.	PUNCT
ftr-396	55	1	the	the	DET
ftr-396	55	2	first	first	ADJ
ftr-396	55	3	generation	generation	NOUN
ftr-396	55	4	of	of	ADP
ftr-396	55	5	lexisnexis	lexisnexis	NOUN
ftr-396	55	6	and	and	CCONJ
ftr-396	55	7	westlaw	westlaw	NOUN
ftr-396	55	8	electronic	electronic	ADJ
ftr-396	55	9	tax	tax	NOUN
ftr-396	55	10	research	research	NOUN
ftr-396	55	11	platforms	platform	NOUN
ftr-396	55	12	has	have	AUX
ftr-396	55	13	been	be	AUX
ftr-396	55	14	supplanted	supplant	VERB
ftr-396	55	15	by	by	ADP
ftr-396	55	16	a	a	DET
ftr-396	55	17	much	much	ADV
ftr-396	55	18	more	more	ADV
ftr-396	55	19	sophisticated	sophisticated	ADJ
ftr-396	55	20	second	second	ADJ
ftr-396	55	21	generation	generation	NOUN
ftr-396	55	22	of	of	ADP
ftr-396	55	23	electronic	electronic	ADJ
ftr-396	55	24	tax	tax	NOUN
ftr-396	55	25	research	research	NOUN
ftr-396	55	26	platforms	platform	NOUN
ftr-396	55	27	,	,	PUNCT
ftr-396	55	28	including	include	VERB
ftr-396	55	29	improved	improve	VERB
ftr-396	55	30	lexisnexis	lexisnexis	NOUN
ftr-396	55	31	and	and	CCONJ
ftr-396	55	32	westlaw	westlaw	NOUN
ftr-396	55	33	tax	tax	NOUN
ftr-396	55	34	research	research	NOUN
ftr-396	55	35	platforms	platform	NOUN
ftr-396	55	36	and	and	CCONJ
ftr-396	55	37	new	new	ADJ
ftr-396	55	38	electronic	electronic	ADJ
ftr-396	55	39	tax	tax	NOUN
ftr-396	55	40	research	research	NOUN
ftr-396	55	41	platforms	platform	NOUN
ftr-396	55	42	offered	offer	VERB
ftr-396	55	43	by	by	ADP
ftr-396	55	44	the	the	DET
ftr-396	55	45	bureau	bureau	PROPN
ftr-396	55	46	of	of	ADP
ftr-396	55	47	national	national	PROPN
ftr-396	55	48	affairs	affairs	PROPN
ftr-396	55	49	(	(	PUNCT
ftr-396	55	50	bna	bna	PROPN
ftr-396	55	51	)	)	PUNCT
ftr-396	55	52	,	,	PUNCT
ftr-396	55	53	commerce	commerce	NOUN
ftr-396	55	54	clearing	clearing	NOUN
ftr-396	55	55	house	house	PROPN
ftr-396	55	56	(	(	PUNCT
ftr-396	55	57	cch	cch	PROPN
ftr-396	55	58	)	)	PUNCT
ftr-396	55	59	and	and	CCONJ
ftr-396	55	60	ria	ria	PROPN
ftr-396	55	61	(	(	PUNCT
ftr-396	55	62	formerly	formerly	ADV
ftr-396	55	63	research	research	PROPN
ftr-396	55	64	institute	institute	PROPN
ftr-396	55	65	of	of	ADP
ftr-396	55	66	america).5	america).5	PROPN
ftr-396	55	67	the	the	DET
ftr-396	55	68	new	new	ADJ
ftr-396	55	69	electronic	electronic	ADJ
ftr-396	55	70	tax	tax	NOUN
ftr-396	55	71	research	research	NOUN
ftr-396	55	72	platforms	platform	NOUN
ftr-396	55	73	constitute	constitute	VERB
ftr-396	55	74	a	a	DET
ftr-396	55	75	virtual	virtual	ADJ
ftr-396	55	76	tax	tax	NOUN
ftr-396	55	77	library	library	NOUN
ftr-396	55	78	that	that	PRON
ftr-396	55	79	offers	offer	VERB
ftr-396	55	80	tax	tax	NOUN
ftr-396	55	81	researchers	researcher	NOUN
ftr-396	55	82	much	much	ADJ
ftr-396	55	83	of	of	ADP
ftr-396	55	84	the	the	DET
ftr-396	55	85	content	content	NOUN
ftr-396	55	86	and	and	CCONJ
ftr-396	55	87	functionality	functionality	NOUN
ftr-396	55	88	of	of	ADP
ftr-396	55	89	a	a	DET
ftr-396	55	90	physical	physical	ADJ
ftr-396	55	91	tax	tax	NOUN
ftr-396	55	92	library	library	NOUN
ftr-396	55	93	,	,	PUNCT
ftr-396	55	94	as	as	ADV
ftr-396	55	95	well	well	ADV
ftr-396	55	96	as	as	ADP
ftr-396	55	97	some	some	DET
ftr-396	55	98	functionality	functionality	NOUN
ftr-396	55	99	a	a	DET
ftr-396	55	100	physical	physical	ADJ
ftr-396	55	101	tax	tax	NOUN
ftr-396	55	102	library	library	NOUN
ftr-396	55	103	can	can	AUX
ftr-396	55	104	not	not	PART
ftr-396	55	105	provide	provide	VERB
ftr-396	55	106	.	.	PUNCT
ftr-396	56	1	the	the	DET
ftr-396	56	2	content	content	NOUN
ftr-396	56	3	available	available	ADJ
ftr-396	56	4	in	in	ADP
ftr-396	56	5	the	the	DET
ftr-396	56	6	new	new	ADJ
ftr-396	56	7	virtual	virtual	ADJ
ftr-396	56	8	tax	tax	NOUN
ftr-396	56	9	library	library	NOUN
ftr-396	56	10	(	(	PUNCT
ftr-396	56	11	including	include	VERB
ftr-396	56	12	primary	primary	ADJ
ftr-396	56	13	sources	source	NOUN
ftr-396	56	14	,	,	PUNCT
ftr-396	56	15	authoritative	authoritative	ADJ
ftr-396	56	16	treatises	treatise	NOUN
ftr-396	56	17	,	,	PUNCT
ftr-396	56	18	bna	bna	NOUN
ftr-396	56	19	portfolios	portfolio	NOUN
ftr-396	56	20	,	,	PUNCT
ftr-396	56	21	and	and	CCONJ
ftr-396	56	22	periodicals	periodical	NOUN
ftr-396	56	23	)	)	PUNCT
ftr-396	56	24	is	be	AUX
ftr-396	56	25	more	more	ADV
ftr-396	56	26	comprehensive	comprehensive	ADJ
ftr-396	56	27	and	and	CCONJ
ftr-396	56	28	more	more	ADV
ftr-396	56	29	current	current	ADJ
ftr-396	56	30	than	than	ADP
ftr-396	56	31	the	the	DET
ftr-396	56	32	content	content	NOUN
ftr-396	56	33	in	in	ADP
ftr-396	56	34	the	the	DET
ftr-396	56	35	physical	physical	ADJ
ftr-396	56	36	tax	tax	NOUN
ftr-396	56	37	libraries	library	NOUN
ftr-396	56	38	of	of	ADP
ftr-396	56	39	many	many	ADJ
ftr-396	56	40	private	private	ADJ
ftr-396	56	41	firms.6	firms.6	NOUN
ftr-396	56	42	also	also	ADV
ftr-396	56	43	,	,	PUNCT
ftr-396	56	44	the	the	DET
ftr-396	56	45	improved	improved	ADJ
ftr-396	56	46	functionality	functionality	NOUN
ftr-396	56	47	of	of	ADP
ftr-396	56	48	the	the	DET
ftr-396	56	49	electronic	electronic	ADJ
ftr-396	56	50	tax	tax	NOUN
ftr-396	56	51	research	research	NOUN
ftr-396	56	52	platforms	platform	NOUN
ftr-396	56	53	allows	allow	VERB
ftr-396	56	54	a	a	DET
ftr-396	56	55	researcher	researcher	NOUN
ftr-396	56	56	to	to	PART
ftr-396	56	57	browse	browse	VERB
ftr-396	56	58	the	the	DET
ftr-396	56	59	electronic	electronic	ADJ
ftr-396	56	60	content	content	NOUN
ftr-396	56	61	in	in	ADP
ftr-396	56	62	the	the	DET
ftr-396	56	63	virtual	virtual	ADJ
ftr-396	56	64	tax	tax	NOUN
ftr-396	56	65	library	library	NOUN
ftr-396	56	66	in	in	ADP
ftr-396	56	67	the	the	DET
ftr-396	56	68	same	same	ADJ
ftr-396	56	69	way	way	NOUN
ftr-396	56	70	one	one	PRON
ftr-396	56	71	would	would	AUX
ftr-396	56	72	browse	browse	VERB
ftr-396	56	73	a	a	DET
ftr-396	56	74	physical	physical	ADJ
ftr-396	56	75	copy	copy	NOUN
ftr-396	56	76	of	of	ADP
ftr-396	56	77	a	a	DET
ftr-396	56	78	book	book	NOUN
ftr-396	56	79	,	,	PUNCT
ftr-396	56	80	as	as	ADP
ftr-396	56	81	an	an	DET
ftr-396	56	82	alternative	alternative	NOUN
ftr-396	56	83	to	to	ADP
ftr-396	56	84	performing	perform	VERB
ftr-396	56	85	keyword	keyword	NOUN
ftr-396	56	86	searches	search	NOUN
ftr-396	56	87	.	.	PUNCT
ftr-396	57	1	the	the	DET
ftr-396	57	2	electronic	electronic	ADJ
ftr-396	57	3	tax	tax	NOUN
ftr-396	57	4	research	research	NOUN
ftr-396	57	5	platforms	platform	NOUN
ftr-396	57	6	also	also	ADV
ftr-396	57	7	offer	offer	VERB
ftr-396	57	8	a	a	DET
ftr-396	57	9	search	search	NOUN
ftr-396	57	10	functionality	functionality	NOUN
ftr-396	57	11	advantage	advantage	NOUN
ftr-396	57	12	that	that	PRON
ftr-396	57	13	a	a	DET
ftr-396	57	14	physical	physical	ADJ
ftr-396	57	15	tax	tax	NOUN
ftr-396	57	16	library	library	NOUN
ftr-396	57	17	can	can	AUX
ftr-396	57	18	not	not	PART
ftr-396	57	19	provide	provide	VERB
ftr-396	57	20	,	,	PUNCT
ftr-396	57	21	by	by	ADP
ftr-396	57	22	directly	directly	ADV
ftr-396	57	23	linking	link	VERB
ftr-396	57	24	various	various	ADJ
ftr-396	57	25	related	related	ADJ
ftr-396	57	26	primary	primary	ADJ
ftr-396	57	27	and	and	CCONJ
ftr-396	57	28	secondary	secondary	ADJ
ftr-396	57	29	sources	source	NOUN
ftr-396	57	30	,	,	PUNCT
ftr-396	57	31	including	include	VERB
ftr-396	57	32	authoritative	authoritative	ADJ
ftr-396	57	33	treatises	treatise	NOUN
ftr-396	57	34	,	,	PUNCT
ftr-396	57	35	on	on	ADP
ftr-396	57	36	specific	specific	ADJ
ftr-396	57	37	tax	tax	NOUN
ftr-396	57	38	topics	topic	NOUN
ftr-396	57	39	.	.	PUNCT
ftr-396	58	1	using	use	VERB
ftr-396	58	2	the	the	DET
ftr-396	58	3	new	new	ADJ
ftr-396	58	4	virtual	virtual	ADJ
ftr-396	58	5	tax	tax	NOUN
ftr-396	58	6	library	library	NOUN
ftr-396	58	7	to	to	PART
ftr-396	58	8	do	do	VERB
ftr-396	58	9	tax	tax	NOUN
ftr-396	58	10	research	research	NOUN
ftr-396	58	11	can	can	AUX
ftr-396	58	12	benefit	benefit	VERB
ftr-396	58	13	tax	tax	NOUN
ftr-396	58	14	researchers	researcher	NOUN
ftr-396	58	15	in	in	ADP
ftr-396	58	16	several	several	ADJ
ftr-396	58	17	ways	way	NOUN
ftr-396	58	18	.	.	PUNCT
ftr-396	59	1	first	first	ADJ
ftr-396	59	2	,	,	PUNCT
ftr-396	59	3	effective	effective	ADJ
ftr-396	59	4	use	use	NOUN
ftr-396	59	5	of	of	ADP
ftr-396	59	6	the	the	DET
ftr-396	59	7	new	new	ADJ
ftr-396	59	8	electronic	electronic	ADJ
ftr-396	59	9	tax	tax	NOUN
ftr-396	59	10	research	research	NOUN
ftr-396	59	11	tools	tool	NOUN
ftr-396	59	12	can	can	AUX
ftr-396	59	13	increase	increase	VERB
ftr-396	59	14	the	the	DET
ftr-396	59	15	efficiency	efficiency	NOUN
ftr-396	59	16	of	of	ADP
ftr-396	59	17	tax	tax	NOUN
ftr-396	59	18	research	research	NOUN
ftr-396	59	19	and	and	CCONJ
ftr-396	59	20	reduce	reduce	VERB
ftr-396	59	21	the	the	DET
ftr-396	59	22	cost	cost	NOUN
ftr-396	59	23	of	of	ADP
ftr-396	59	24	performing	perform	VERB
ftr-396	59	25	tax	tax	NOUN
ftr-396	59	26	research	research	NOUN
ftr-396	59	27	.	.	PUNCT
ftr-396	60	1	second	second	ADJ
ftr-396	60	2	,	,	PUNCT
ftr-396	60	3	the	the	DET
ftr-396	60	4	new	new	ADJ
ftr-396	60	5	electronic	electronic	ADJ
ftr-396	60	6	tax	tax	NOUN
ftr-396	60	7	research	research	NOUN
ftr-396	60	8	tools	tool	NOUN
ftr-396	60	9	can	can	AUX
ftr-396	60	10	help	help	VERB
ftr-396	60	11	tax	tax	NOUN
ftr-396	60	12	researchers	researcher	NOUN
ftr-396	60	13	ensure	ensure	VERB
ftr-396	60	14	that	that	SCONJ
ftr-396	60	15	their	their	PRON
ftr-396	60	16	information	information	NOUN
ftr-396	60	17	is	be	AUX
ftr-396	60	18	complete	complete	ADJ
ftr-396	60	19	and	and	CCONJ
ftr-396	60	20	current	current	ADJ
ftr-396	60	21	,	,	PUNCT
ftr-396	60	22	which	which	PRON
ftr-396	60	23	is	be	AUX
ftr-396	60	24	critical	critical	ADJ
ftr-396	60	25	given	give	VERB
ftr-396	60	26	the	the	DET
ftr-396	60	27	daunting	daunting	ADJ
ftr-396	60	28	complexity	complexity	NOUN
ftr-396	60	29	of	of	ADP
ftr-396	60	30	the	the	DET
ftr-396	60	31	tax	tax	NOUN
ftr-396	60	32	law	law	NOUN
ftr-396	60	33	and	and	CCONJ
ftr-396	60	34	speed	speed	NOUN
ftr-396	60	35	with	with	ADP
ftr-396	60	36	which	which	PRON
ftr-396	60	37	the	the	DET
ftr-396	60	38	tax	tax	NOUN
ftr-396	60	39	law	law	NOUN
ftr-396	60	40	changes	change	NOUN
ftr-396	60	41	.	.	PUNCT
ftr-396	61	1	third	third	ADJ
ftr-396	61	2	,	,	PUNCT
ftr-396	61	3	the	the	DET
ftr-396	61	4	new	new	ADJ
ftr-396	61	5	electronic	electronic	ADJ
ftr-396	61	6	platforms	platform	NOUN
ftr-396	61	7	offer	offer	VERB
ftr-396	61	8	tax	tax	NOUN
ftr-396	61	9	researchers	researcher	NOUN
ftr-396	61	10	the	the	DET
ftr-396	61	11	convenience	convenience	NOUN
ftr-396	61	12	of	of	ADP
ftr-396	61	13	performing	perform	VERB
ftr-396	61	14	tax	tax	NOUN
ftr-396	61	15	research	research	NOUN
ftr-396	61	16	in	in	ADP
ftr-396	61	17	any	any	DET
ftr-396	61	18	location	location	NOUN
ftr-396	61	19	with	with	ADP
ftr-396	61	20	internet	internet	NOUN
ftr-396	61	21	access	access	NOUN
ftr-396	61	22	.	.	PUNCT
ftr-396	62	1	many	many	ADJ
ftr-396	62	2	tax	tax	NOUN
ftr-396	62	3	professionals	professional	NOUN
ftr-396	62	4	have	have	AUX
ftr-396	62	5	not	not	PART
ftr-396	62	6	adapted	adapt	VERB
ftr-396	62	7	their	their	PRON
ftr-396	62	8	tax	tax	NOUN
ftr-396	62	9	research	research	NOUN
ftr-396	62	10	techniques	technique	NOUN
ftr-396	62	11	to	to	PART
ftr-396	62	12	effectively	effectively	ADV
ftr-396	62	13	utilize	utilize	VERB
ftr-396	62	14	the	the	DET
ftr-396	62	15	new	new	ADJ
ftr-396	62	16	virtual	virtual	ADJ
ftr-396	62	17	tax	tax	NOUN
ftr-396	62	18	library	library	NOUN
ftr-396	62	19	.	.	PUNCT
ftr-396	63	1	one	one	NUM
ftr-396	63	2	impediment	impediment	NOUN
ftr-396	63	3	to	to	ADP
ftr-396	63	4	adoption	adoption	NOUN
ftr-396	63	5	of	of	ADP
ftr-396	63	6	the	the	DET
ftr-396	63	7	new	new	ADJ
ftr-396	63	8	electronic	electronic	ADJ
ftr-396	63	9	platforms	platform	NOUN
ftr-396	63	10	is	be	AUX
ftr-396	63	11	the	the	DET
ftr-396	63	12	dearth	dearth	NOUN
ftr-396	63	13	of	of	ADP
ftr-396	63	14	objective	objective	ADJ
ftr-396	63	15	5	5	NUM
ftr-396	63	16	.	.	PUNCT
ftr-396	63	17	jasper	jasper	PROPN
ftr-396	63	18	l.	l.	PROPN
ftr-396	63	19	cummings	cummings	PROPN
ftr-396	63	20	,	,	PUNCT
ftr-396	63	21	jr	jr	PROPN
ftr-396	63	22	.	.	PROPN
ftr-396	63	23	,	,	PUNCT
ftr-396	63	24	legal	legal	ADJ
ftr-396	63	25	research	research	NOUN
ftr-396	63	26	in	in	ADP
ftr-396	63	27	federal	federal	ADJ
ftr-396	63	28	taxation	taxation	NOUN
ftr-396	63	29	,	,	PUNCT
ftr-396	63	30	109	109	NUM
ftr-396	63	31	tax	tax	NOUN
ftr-396	63	32	notes	note	NOUN
ftr-396	63	33	335	335	NUM
ftr-396	63	34	,	,	PUNCT
ftr-396	63	35	338	338	NUM
ftr-396	63	36	-	-	SYM
ftr-396	63	37	340	340	NUM
ftr-396	63	38	(	(	PUNCT
ftr-396	63	39	oct	oct	PROPN
ftr-396	63	40	.	.	PROPN
ftr-396	63	41	17	17	NUM
ftr-396	63	42	,	,	PUNCT
ftr-396	63	43	2005	2005	NUM
ftr-396	63	44	)	)	PUNCT
ftr-396	63	45	.	.	PUNCT
ftr-396	64	1	6	6	X
ftr-396	64	2	.	.	X
ftr-396	64	3	jack	jack	PROPN
ftr-396	64	4	cummings	cummings	PROPN
ftr-396	64	5	observes	observe	VERB
ftr-396	64	6	that	that	SCONJ
ftr-396	64	7	the	the	DET
ftr-396	64	8	new	new	ADJ
ftr-396	64	9	electronic	electronic	ADJ
ftr-396	64	10	tax	tax	NOUN
ftr-396	64	11	research	research	NOUN
ftr-396	64	12	platforms	platform	NOUN
ftr-396	64	13	currently	currently	ADV
ftr-396	64	14	are	be	AUX
ftr-396	64	15	more	more	ADV
ftr-396	64	16	like	like	ADP
ftr-396	64	17	bookstores	bookstore	NOUN
ftr-396	64	18	than	than	ADP
ftr-396	64	19	public	public	ADJ
ftr-396	64	20	libraries	library	NOUN
ftr-396	64	21	,	,	PUNCT
ftr-396	64	22	because	because	SCONJ
ftr-396	64	23	the	the	DET
ftr-396	64	24	electronic	electronic	ADJ
ftr-396	64	25	tax	tax	NOUN
ftr-396	64	26	research	research	NOUN
ftr-396	64	27	platforms	platform	NOUN
ftr-396	64	28	offer	offer	VERB
ftr-396	64	29	the	the	DET
ftr-396	64	30	most	most	ADV
ftr-396	64	31	popular	popular	ADJ
ftr-396	64	32	tax	tax	NOUN
ftr-396	64	33	research	research	NOUN
ftr-396	64	34	sources	source	NOUN
ftr-396	64	35	,	,	PUNCT
ftr-396	64	36	but	but	CCONJ
ftr-396	64	37	do	do	AUX
ftr-396	64	38	not	not	PART
ftr-396	64	39	provide	provide	VERB
ftr-396	64	40	everything	everything	PRON
ftr-396	64	41	one	one	PRON
ftr-396	64	42	might	might	AUX
ftr-396	64	43	require	require	VERB
ftr-396	64	44	to	to	PART
ftr-396	64	45	do	do	VERB
ftr-396	64	46	tax	tax	NOUN
ftr-396	64	47	research	research	NOUN
ftr-396	64	48	.	.	PUNCT
ftr-396	65	1	i	i	PRON
ftr-396	65	2	d	d	PROPN
ftr-396	65	3	at	at	ADP
ftr-396	65	4	337	337	NUM
ftr-396	65	5	.	.	PUNCT
ftr-396	66	1	a	a	DET
ftr-396	66	2	comprehensive	comprehensive	ADJ
ftr-396	66	3	library	library	NOUN
ftr-396	66	4	collection	collection	NOUN
ftr-396	66	5	includes	include	VERB
ftr-396	66	6	many	many	ADJ
ftr-396	66	7	seemingly	seemingly	ADV
ftr-396	66	8	obscure	obscure	ADJ
ftr-396	66	9	tax	tax	NOUN
ftr-396	66	10	sources	source	NOUN
ftr-396	66	11	that	that	PRON
ftr-396	66	12	are	be	AUX
ftr-396	66	13	sometimes	sometimes	ADV
ftr-396	66	14	essential	essential	ADJ
ftr-396	66	15	for	for	ADP
ftr-396	66	16	answering	answer	VERB
ftr-396	66	17	a	a	DET
ftr-396	66	18	tax	tax	NOUN
ftr-396	66	19	research	research	NOUN
ftr-396	66	20	question	question	NOUN
ftr-396	66	21	.	.	PUNCT
ftr-396	67	1	for	for	ADP
ftr-396	67	2	a	a	DET
ftr-396	67	3	comprehensive	comprehensive	ADJ
ftr-396	67	4	list	list	NOUN
ftr-396	67	5	of	of	ADP
ftr-396	67	6	print	print	NOUN
ftr-396	67	7	tax	tax	NOUN
ftr-396	67	8	sources	source	NOUN
ftr-396	67	9	a	a	DET
ftr-396	67	10	law	law	NOUN
ftr-396	67	11	school	school	NOUN
ftr-396	67	12	library	library	NOUN
ftr-396	67	13	collection	collection	NOUN
ftr-396	67	14	may	may	AUX
ftr-396	67	15	include	include	VERB
ftr-396	67	16	,	,	PUNCT
ftr-396	67	17	see	see	VERB
ftr-396	67	18	katherine	katherine	PROPN
ftr-396	67	19	pratt	pratt	PROPN
ftr-396	67	20	,	,	PUNCT
ftr-396	67	21	federal	federal	ADJ
ftr-396	67	22	tax	tax	NOUN
ftr-396	67	23	sources	source	NOUN
ftr-396	67	24	recommended	recommend	VERB
ftr-396	67	25	for	for	ADP
ftr-396	67	26	law	law	NOUN
ftr-396	67	27	school	school	NOUN
ftr-396	67	28	libraries	library	NOUN
ftr-396	67	29	,	,	PUNCT
ftr-396	67	30	87	87	NUM
ftr-396	67	31	l.	l.	PROPN
ftr-396	67	32	libr	libr	PROPN
ftr-396	67	33	.	.	PUNCT
ftr-396	68	1	j.	j.	PROPN
ftr-396	68	2	387	387	NUM
ftr-396	68	3	(	(	PUNCT
ftr-396	68	4	1995	1995	NUM
ftr-396	68	5	)	)	PUNCT
ftr-396	68	6	.	.	PUNCT
ftr-396	69	1	940	940	NUM
ftr-396	69	2	florida	florida	PROPN
ftr-396	69	3	tax	tax	NOUN
ftr-396	69	4	review	review	NOUN
ftr-396	69	5	[	[	X
ftr-396	69	6	vol	vol	NOUN
ftr-396	69	7	.	.	NOUN
ftr-396	69	8	8:9	8:9	NUM
ftr-396	69	9	comparative	comparative	ADJ
ftr-396	69	10	information	information	NOUN
ftr-396	69	11	about	about	ADP
ftr-396	69	12	each	each	PRON
ftr-396	69	13	of	of	ADP
ftr-396	69	14	the	the	DET
ftr-396	69	15	five	five	NUM
ftr-396	69	16	major	major	ADJ
ftr-396	69	17	electronic	electronic	ADJ
ftr-396	69	18	tax	tax	NOUN
ftr-396	69	19	research	research	NOUN
ftr-396	69	20	products	product	NOUN
ftr-396	69	21	:	:	PUNCT
ftr-396	69	22	(	(	PUNCT
ftr-396	69	23	1	1	X
ftr-396	69	24	)	)	PUNCT
ftr-396	69	25	lexisnexis	lexisnexis	NOUN
ftr-396	69	26	;	;	PUNCT
ftr-396	69	27	(	(	PUNCT
ftr-396	69	28	2	2	X
ftr-396	69	29	)	)	PUNCT
ftr-396	69	30	westlaw	westlaw	NOUN
ftr-396	69	31	;	;	PUNCT
ftr-396	69	32	(	(	PUNCT
ftr-396	69	33	3	3	X
ftr-396	69	34	)	)	PUNCT
ftr-396	69	35	ria	ria	PROPN
ftr-396	69	36	checkpoint	checkpoint	NOUN
ftr-396	69	37	;	;	PUNCT
ftr-396	69	38	(	(	PUNCT
ftr-396	69	39	4	4	X
ftr-396	69	40	)	)	PUNCT
ftr-396	69	41	cch	cch	NOUN
ftr-396	69	42	tax	tax	NOUN
ftr-396	69	43	research	research	NOUN
ftr-396	69	44	network	network	NOUN
ftr-396	69	45	(	(	PUNCT
ftr-396	69	46	cch	cch	PROPN
ftr-396	69	47	)	)	PUNCT
ftr-396	69	48	;	;	PUNCT
ftr-396	69	49	and	and	CCONJ
ftr-396	69	50	(	(	PUNCT
ftr-396	69	51	5	5	X
ftr-396	69	52	)	)	PUNCT
ftr-396	69	53	bna	bna	PROPN
ftr-396	69	54	tax	tax	NOUN
ftr-396	69	55	management	management	NOUN
ftr-396	69	56	library	library	NOUN
ftr-396	69	57	(	(	PUNCT
ftr-396	69	58	bna	bna	PROPN
ftr-396	69	59	)	)	PUNCT
ftr-396	69	60	.	.	PUNCT
ftr-396	70	1	this	this	DET
ftr-396	70	2	article	article	NOUN
ftr-396	70	3	provides	provide	VERB
ftr-396	70	4	a	a	DET
ftr-396	70	5	comparison	comparison	NOUN
ftr-396	70	6	of	of	ADP
ftr-396	70	7	the	the	DET
ftr-396	70	8	content	content	NOUN
ftr-396	70	9	and	and	CCONJ
ftr-396	70	10	functionality	functionality	NOUN
ftr-396	70	11	of	of	ADP
ftr-396	70	12	these	these	DET
ftr-396	70	13	five	five	NUM
ftr-396	70	14	electronic	electronic	ADJ
ftr-396	70	15	tax	tax	NOUN
ftr-396	70	16	research	research	NOUN
ftr-396	70	17	products	product	NOUN
ftr-396	70	18	,	,	PUNCT
ftr-396	70	19	to	to	PART
ftr-396	70	20	reduce	reduce	VERB
ftr-396	70	21	the	the	DET
ftr-396	70	22	search	search	NOUN
ftr-396	70	23	costs	cost	NOUN
ftr-396	70	24	of	of	ADP
ftr-396	70	25	evaluating	evaluate	VERB
ftr-396	70	26	and	and	CCONJ
ftr-396	70	27	comparing	compare	VERB
ftr-396	70	28	the	the	DET
ftr-396	70	29	various	various	ADJ
ftr-396	70	30	platforms	platform	NOUN
ftr-396	70	31	.	.	PUNCT
ftr-396	71	1	in	in	ADP
ftr-396	71	2	addition	addition	NOUN
ftr-396	71	3	,	,	PUNCT
ftr-396	71	4	this	this	DET
ftr-396	71	5	article	article	NOUN
ftr-396	71	6	makes	make	VERB
ftr-396	71	7	recommendations	recommendation	NOUN
ftr-396	71	8	about	about	ADP
ftr-396	71	9	combining	combine	VERB
ftr-396	71	10	the	the	DET
ftr-396	71	11	electronic	electronic	ADJ
ftr-396	71	12	tax	tax	NOUN
ftr-396	71	13	research	research	NOUN
ftr-396	71	14	platforms	platform	NOUN
ftr-396	71	15	to	to	PART
ftr-396	71	16	create	create	VERB
ftr-396	71	17	a	a	DET
ftr-396	71	18	workable	workable	ADJ
ftr-396	71	19	virtual	virtual	ADJ
ftr-396	71	20	tax	tax	NOUN
ftr-396	71	21	library	library	NOUN
ftr-396	71	22	.	.	PUNCT
ftr-396	72	1	part	part	NOUN
ftr-396	72	2	i	i	PRON
ftr-396	72	3	of	of	ADP
ftr-396	72	4	this	this	DET
ftr-396	72	5	article	article	NOUN
ftr-396	72	6	provides	provide	VERB
ftr-396	72	7	background	background	NOUN
ftr-396	72	8	information	information	NOUN
ftr-396	72	9	regarding	regard	VERB
ftr-396	72	10	the	the	DET
ftr-396	72	11	development	development	NOUN
ftr-396	72	12	of	of	ADP
ftr-396	72	13	the	the	DET
ftr-396	72	14	new	new	ADJ
ftr-396	72	15	electronic	electronic	ADJ
ftr-396	72	16	tax	tax	NOUN
ftr-396	72	17	research	research	NOUN
ftr-396	72	18	platforms	platform	NOUN
ftr-396	72	19	and	and	CCONJ
ftr-396	72	20	explains	explain	VERB
ftr-396	72	21	our	our	PRON
ftr-396	72	22	project	project	NOUN
ftr-396	72	23	and	and	CCONJ
ftr-396	72	24	methodology	methodology	NOUN
ftr-396	72	25	.	.	PUNCT
ftr-396	73	1	part	part	PROPN
ftr-396	73	2	ii	ii	PROPN
ftr-396	73	3	compares	compare	VERB
ftr-396	73	4	the	the	DET
ftr-396	73	5	primary	primary	ADJ
ftr-396	73	6	and	and	CCONJ
ftr-396	73	7	secondary	secondary	ADJ
ftr-396	73	8	source	source	NOUN
ftr-396	73	9	content	content	NOUN
ftr-396	73	10	offered	offer	VERB
ftr-396	73	11	on	on	ADP
ftr-396	73	12	the	the	DET
ftr-396	73	13	five	five	NUM
ftr-396	73	14	electronic	electronic	ADJ
ftr-396	73	15	platforms	platform	NOUN
ftr-396	73	16	and	and	CCONJ
ftr-396	73	17	describes	describe	VERB
ftr-396	73	18	various	various	ADJ
ftr-396	73	19	types	type	NOUN
ftr-396	73	20	of	of	ADP
ftr-396	73	21	free	free	ADJ
ftr-396	73	22	tax	tax	NOUN
ftr-396	73	23	information	information	NOUN
ftr-396	73	24	that	that	PRON
ftr-396	73	25	are	be	AUX
ftr-396	73	26	available	available	ADJ
ftr-396	73	27	on	on	ADP
ftr-396	73	28	the	the	DET
ftr-396	73	29	internet	internet	NOUN
ftr-396	73	30	.	.	PUNCT
ftr-396	74	1	part	part	NOUN
ftr-396	74	2	iii	iii	PROPN
ftr-396	74	3	compares	compare	VERB
ftr-396	74	4	the	the	DET
ftr-396	74	5	various	various	ADJ
ftr-396	74	6	functionality	functionality	NOUN
ftr-396	74	7	features	feature	NOUN
ftr-396	74	8	offered	offer	VERB
ftr-396	74	9	on	on	ADP
ftr-396	74	10	the	the	DET
ftr-396	74	11	five	five	NUM
ftr-396	74	12	electronic	electronic	ADJ
ftr-396	74	13	platforms	platform	NOUN
ftr-396	74	14	.	.	PUNCT
ftr-396	75	1	part	part	NOUN
ftr-396	75	2	iv	iv	NUM
ftr-396	75	3	illustrates	illustrate	VERB
ftr-396	75	4	the	the	DET
ftr-396	75	5	differences	difference	NOUN
ftr-396	75	6	in	in	ADP
ftr-396	75	7	search	search	NOUN
ftr-396	75	8	results	result	NOUN
ftr-396	75	9	obtained	obtain	VERB
ftr-396	75	10	by	by	ADP
ftr-396	75	11	using	use	VERB
ftr-396	75	12	the	the	DET
ftr-396	75	13	different	different	ADJ
ftr-396	75	14	electronic	electronic	ADJ
ftr-396	75	15	platforms	platform	NOUN
ftr-396	75	16	to	to	PART
ftr-396	75	17	research	research	VERB
ftr-396	75	18	a	a	DET
ftr-396	75	19	topical	topical	ADJ
ftr-396	75	20	tax	tax	NOUN
ftr-396	75	21	research	research	NOUN
ftr-396	75	22	question	question	NOUN
ftr-396	75	23	.	.	PUNCT
ftr-396	76	1	part	part	NOUN
ftr-396	76	2	v	v	NOUN
ftr-396	76	3	discusses	discuss	VERB
ftr-396	76	4	the	the	DET
ftr-396	76	5	factors	factor	NOUN
ftr-396	76	6	that	that	PRON
ftr-396	76	7	are	be	AUX
ftr-396	76	8	relevant	relevant	ADJ
ftr-396	76	9	when	when	SCONJ
ftr-396	76	10	designing	design	VERB
ftr-396	76	11	an	an	DET
ftr-396	76	12	electronic	electronic	ADJ
ftr-396	76	13	tax	tax	NOUN
ftr-396	76	14	research	research	NOUN
ftr-396	76	15	system	system	NOUN
ftr-396	76	16	and	and	CCONJ
ftr-396	76	17	offers	offer	VERB
ftr-396	76	18	advice	advice	NOUN
ftr-396	76	19	about	about	ADP
ftr-396	76	20	how	how	SCONJ
ftr-396	76	21	to	to	PART
ftr-396	76	22	combine	combine	VERB
ftr-396	76	23	the	the	DET
ftr-396	76	24	various	various	ADJ
ftr-396	76	25	platforms	platform	NOUN
ftr-396	76	26	.	.	PUNCT
ftr-396	77	1	i.	i.	PROPN
ftr-396	77	2	background	background	PROPN
ftr-396	77	3	and	and	CCONJ
ftr-396	77	4	methodology	methodology	NOUN
ftr-396	77	5	a.	a.	NOUN
ftr-396	77	6	the	the	DET
ftr-396	77	7	development	development	NOUN
ftr-396	77	8	of	of	ADP
ftr-396	77	9	new	new	ADJ
ftr-396	77	10	and	and	CCONJ
ftr-396	77	11	improved	improved	ADJ
ftr-396	77	12	electronic	electronic	ADJ
ftr-396	77	13	tax	tax	NOUN
ftr-396	77	14	research	research	NOUN
ftr-396	77	15	databases	database	VERB
ftr-396	77	16	the	the	DET
ftr-396	77	17	development	development	NOUN
ftr-396	77	18	of	of	ADP
ftr-396	77	19	new	new	ADJ
ftr-396	77	20	and	and	CCONJ
ftr-396	77	21	improved	improved	ADJ
ftr-396	77	22	electronic	electronic	ADJ
ftr-396	77	23	tax	tax	NOUN
ftr-396	77	24	research	research	NOUN
ftr-396	77	25	databases	database	NOUN
ftr-396	77	26	has	have	AUX
ftr-396	77	27	transformed	transform	VERB
ftr-396	77	28	the	the	DET
ftr-396	77	29	processes	process	NOUN
ftr-396	77	30	for	for	ADP
ftr-396	77	31	conducting	conduct	VERB
ftr-396	77	32	tax	tax	NOUN
ftr-396	77	33	research.7	research.7	NOUN
ftr-396	77	34	in	in	ADP
ftr-396	77	35	the	the	DET
ftr-396	77	36	“	"	PUNCT
ftr-396	77	37	old	old	ADJ
ftr-396	77	38	days	day	NOUN
ftr-396	77	39	”	"	PUNCT
ftr-396	77	40	of	of	ADP
ftr-396	77	41	tax	tax	NOUN
ftr-396	77	42	research	research	NOUN
ftr-396	77	43	,	,	PUNCT
ftr-396	77	44	a	a	DET
ftr-396	77	45	tax	tax	NOUN
ftr-396	77	46	researcher	researcher	NOUN
ftr-396	77	47	physically	physically	ADV
ftr-396	77	48	visited	visit	VERB
ftr-396	77	49	the	the	DET
ftr-396	77	50	law	law	NOUN
ftr-396	77	51	library	library	NOUN
ftr-396	77	52	to	to	PART
ftr-396	77	53	search	search	VERB
ftr-396	77	54	in	in	ADP
ftr-396	77	55	the	the	DET
ftr-396	77	56	large	large	ADJ
ftr-396	77	57	numbers	number	NOUN
ftr-396	77	58	of	of	ADP
ftr-396	77	59	books	book	NOUN
ftr-396	77	60	on	on	ADP
ftr-396	77	61	the	the	DET
ftr-396	77	62	shelves	shelf	NOUN
ftr-396	77	63	.	.	PUNCT
ftr-396	78	1	generally	generally	ADV
ftr-396	78	2	,	,	PUNCT
ftr-396	78	3	the	the	DET
ftr-396	78	4	tax	tax	NOUN
ftr-396	78	5	researcher	researcher	NOUN
ftr-396	78	6	initiated	initiate	VERB
ftr-396	78	7	searches	search	NOUN
ftr-396	78	8	by	by	ADP
ftr-396	78	9	consulting	consult	VERB
ftr-396	78	10	code	code	NOUN
ftr-396	78	11	section	section	NOUN
ftr-396	78	12	indexes	index	NOUN
ftr-396	78	13	or	or	CCONJ
ftr-396	78	14	topical	topical	ADJ
ftr-396	78	15	indexes	index	NOUN
ftr-396	78	16	,	,	PUNCT
ftr-396	78	17	or	or	CCONJ
ftr-396	78	18	by	by	ADP
ftr-396	78	19	consulting	consult	VERB
ftr-396	78	20	secondary	secondary	ADJ
ftr-396	78	21	sources	source	NOUN
ftr-396	78	22	and	and	CCONJ
ftr-396	78	23	working	work	VERB
ftr-396	78	24	backwards	backwards	ADV
ftr-396	78	25	to	to	ADP
ftr-396	78	26	primary	primary	ADJ
ftr-396	78	27	sources	source	NOUN
ftr-396	78	28	.	.	PUNCT
ftr-396	79	1	a	a	DET
ftr-396	79	2	tax	tax	NOUN
ftr-396	79	3	researcher	researcher	NOUN
ftr-396	79	4	conducting	conduct	VERB
ftr-396	79	5	a	a	DET
ftr-396	79	6	thorough	thorough	ADJ
ftr-396	79	7	search	search	NOUN
ftr-396	79	8	had	have	VERB
ftr-396	79	9	to	to	PART
ftr-396	79	10	read	read	VERB
ftr-396	79	11	many	many	ADJ
ftr-396	79	12	different	different	ADJ
ftr-396	79	13	primary	primary	ADJ
ftr-396	79	14	and	and	CCONJ
ftr-396	79	15	secondary	secondary	ADJ
ftr-396	79	16	sources	source	NOUN
ftr-396	79	17	in	in	ADP
ftr-396	79	18	many	many	ADJ
ftr-396	79	19	different	different	ADJ
ftr-396	79	20	books	book	NOUN
ftr-396	79	21	.	.	PUNCT
ftr-396	80	1	8	8	NUM
ftr-396	80	2	7	7	NUM
ftr-396	80	3	.	.	PUNCT
ftr-396	81	1	for	for	ADP
ftr-396	81	2	an	an	DET
ftr-396	81	3	introduction	introduction	NOUN
ftr-396	81	4	to	to	ADP
ftr-396	81	5	federal	federal	ADJ
ftr-396	81	6	tax	tax	NOUN
ftr-396	81	7	research	research	NOUN
ftr-396	81	8	,	,	PUNCT
ftr-396	81	9	see	see	VERB
ftr-396	81	10	gail	gail	PROPN
ftr-396	81	11	richmond	richmond	PROPN
ftr-396	81	12	,	,	PUNCT
ftr-396	81	13	federal	federal	ADJ
ftr-396	81	14	tax	tax	NOUN
ftr-396	81	15	research	research	NOUN
ftr-396	81	16	(	(	PUNCT
ftr-396	81	17	7th	7th	ADJ
ftr-396	81	18	ed	ed	NOUN
ftr-396	81	19	.	.	PROPN
ftr-396	81	20	2007	2007	NUM
ftr-396	81	21	)	)	PUNCT
ftr-396	81	22	,	,	PUNCT
ftr-396	81	23	gail	gail	PROPN
ftr-396	81	24	richmond	richmond	PROPN
ftr-396	81	25	,	,	PUNCT
ftr-396	81	26	federal	federal	ADJ
ftr-396	81	27	tax	tax	NOUN
ftr-396	81	28	research	research	NOUN
ftr-396	81	29	,	,	PUNCT
ftr-396	81	30	in	in	ADP
ftr-396	81	31	fundamentals	fundamental	NOUN
ftr-396	81	32	of	of	ADP
ftr-396	81	33	legal	legal	ADJ
ftr-396	81	34	research	research	NOUN
ftr-396	81	35	(	(	PUNCT
ftr-396	81	36	roy	roy	PROPN
ftr-396	81	37	m.	m.	PROPN
ftr-396	81	38	mersky	mersky	PROPN
ftr-396	81	39	&	&	CCONJ
ftr-396	81	40	donald	donald	PROPN
ftr-396	81	41	dunn	dunn	PROPN
ftr-396	81	42	eds	eds	PROPN
ftr-396	81	43	.	.	PROPN
ftr-396	81	44	,	,	PUNCT
ftr-396	81	45	8th	8th	ADJ
ftr-396	81	46	ed	ed	NOUN
ftr-396	81	47	.	.	PUNCT
ftr-396	81	48	2002	2002	NUM
ftr-396	81	49	)	)	PUNCT
ftr-396	81	50	,	,	PUNCT
ftr-396	81	51	cummings	cummings	PROPN
ftr-396	81	52	,	,	PUNCT
ftr-396	81	53	supra	supra	PROPN
ftr-396	81	54	note	note	PROPN
ftr-396	81	55	5	5	NUM
ftr-396	81	56	,	,	PUNCT
ftr-396	81	57	and	and	CCONJ
ftr-396	81	58	two	two	NUM
ftr-396	81	59	georgetown	georgetown	PROPN
ftr-396	81	60	university	university	NOUN
ftr-396	81	61	law	law	NOUN
ftr-396	81	62	library	library	NOUN
ftr-396	81	63	tax	tax	NOUN
ftr-396	81	64	research	research	NOUN
ftr-396	81	65	guides	guide	NOUN
ftr-396	81	66	:	:	PUNCT
ftr-396	81	67	(	(	PUNCT
ftr-396	81	68	1	1	X
ftr-396	81	69	)	)	PUNCT
ftr-396	81	70	georgetown	georgetown	NOUN
ftr-396	81	71	law	law	NOUN
ftr-396	81	72	library	library	NOUN
ftr-396	81	73	,	,	PUNCT
ftr-396	81	74	federal	federal	ADJ
ftr-396	81	75	tax	tax	NOUN
ftr-396	81	76	research	research	NOUN
ftr-396	81	77	guide	guide	NOUN
ftr-396	81	78	,	,	PUNCT
ftr-396	81	79	at	at	ADP
ftr-396	81	80	http://www.ll.georgetown.edu/guides/federal_tax.cfm	http://www.ll.georgetown.edu/guides/federal_tax.cfm	PROPN
ftr-396	81	81	;	;	PUNCT
ftr-396	81	82	and	and	CCONJ
ftr-396	81	83	(	(	PUNCT
ftr-396	81	84	2	2	X
ftr-396	81	85	)	)	PUNCT
ftr-396	81	86	georgetown	georgetown	NOUN
ftr-396	81	87	law	law	NOUN
ftr-396	81	88	library	library	NOUN
ftr-396	81	89	,	,	PUNCT
ftr-396	81	90	federal	federal	ADJ
ftr-396	81	91	tax	tax	NOUN
ftr-396	81	92	research	research	NOUN
ftr-396	81	93	reference	reference	NOUN
ftr-396	81	94	chart	chart	NOUN
ftr-396	81	95	,	,	PUNCT
ftr-396	81	96	at	at	ADP
ftr-396	81	97	http://www.ll.georgetown.edu/guides/fedtax_chart.cfm	http://www.ll.georgetown.edu/guides/fedtax_chart.cfm	PROPN
ftr-396	81	98	.	.	PUNCT
ftr-396	82	1	8	8	NUM
ftr-396	82	2	.	.	PUNCT
ftr-396	83	1	the	the	DET
ftr-396	83	2	types	type	NOUN
ftr-396	83	3	of	of	ADP
ftr-396	83	4	tax	tax	NOUN
ftr-396	83	5	sources	source	NOUN
ftr-396	83	6	in	in	ADP
ftr-396	83	7	which	which	PRON
ftr-396	83	8	a	a	DET
ftr-396	83	9	tax	tax	NOUN
ftr-396	83	10	researcher	researcher	NOUN
ftr-396	83	11	typically	typically	ADV
ftr-396	83	12	would	would	AUX
ftr-396	83	13	search	search	VERB
ftr-396	83	14	have	have	AUX
ftr-396	83	15	not	not	PART
ftr-396	83	16	changed	change	VERB
ftr-396	83	17	.	.	PUNCT
ftr-396	84	1	the	the	DET
ftr-396	84	2	key	key	ADJ
ftr-396	84	3	primary	primary	ADJ
ftr-396	84	4	and	and	CCONJ
ftr-396	84	5	secondary	secondary	ADJ
ftr-396	84	6	sources	source	NOUN
ftr-396	84	7	include	include	VERB
ftr-396	84	8	:	:	PUNCT
ftr-396	84	9	the	the	DET
ftr-396	84	10	unabridged	unabridged	ADJ
ftr-396	84	11	internal	internal	PROPN
ftr-396	84	12	revenue	revenue	NOUN
ftr-396	84	13	code	code	PROPN
ftr-396	84	14	and	and	CCONJ
ftr-396	84	15	treasury	treasury	PROPN
ftr-396	84	16	regulations	regulation	NOUN
ftr-396	84	17	;	;	PUNCT
ftr-396	84	18	looseleaf	looseleaf	NOUN
ftr-396	84	19	services	service	NOUN
ftr-396	84	20	such	such	ADJ
ftr-396	84	21	as	as	ADP
ftr-396	84	22	cch	cch	PROPN
ftr-396	84	23	standard	standard	ADJ
ftr-396	84	24	federal	federal	ADJ
ftr-396	84	25	income	income	NOUN
ftr-396	84	26	tax	tax	NOUN
ftr-396	84	27	reporter	reporter	NOUN
ftr-396	84	28	and	and	CCONJ
ftr-396	84	29	ria	ria	PROPN
ftr-396	84	30	(	(	PUNCT
ftr-396	84	31	formerly	formerly	ADV
ftr-396	84	32	prentice	prentice	NOUN
ftr-396	84	33	hall	hall	PROPN
ftr-396	84	34	)	)	PUNCT
ftr-396	85	1	u.s	u.s	PROPN
ftr-396	85	2	.	.	PROPN
ftr-396	85	3	tax	tax	NOUN
ftr-396	85	4	reporter	reporter	NOUN
ftr-396	85	5	;	;	PUNCT
ftr-396	85	6	case	case	NOUN
ftr-396	85	7	reporters	reporter	NOUN
ftr-396	85	8	;	;	PUNCT
ftr-396	85	9	internal	internal	ADJ
ftr-396	85	10	revenue	revenue	NOUN
ftr-396	85	11	bulletins	bulletin	NOUN
ftr-396	85	12	;	;	PUNCT
ftr-396	85	13	cumulative	cumulative	ADJ
ftr-396	85	14	bulletins	bulletin	NOUN
ftr-396	85	15	;	;	PUNCT
ftr-396	85	16	private	private	ADJ
ftr-396	85	17	letter	letter	NOUN
ftr-396	85	18	rulings	ruling	NOUN
ftr-396	85	19	;	;	PUNCT
ftr-396	85	20	legislative	legislative	ADJ
ftr-396	85	21	histories	history	NOUN
ftr-396	85	22	;	;	PUNCT
ftr-396	85	23	treatises	treatise	NOUN
ftr-396	85	24	and	and	CCONJ
ftr-396	85	25	other	other	ADJ
ftr-396	85	26	authoritative	authoritative	ADJ
ftr-396	85	27	secondary	secondary	ADJ
ftr-396	85	28	2008	2008	NUM
ftr-396	85	29	the	the	DET
ftr-396	85	30	virtural	virtural	ADJ
ftr-396	85	31	tax	tax	NOUN
ftr-396	85	32	library	library	NOUN
ftr-396	85	33	941	941	NUM
ftr-396	85	34	the	the	DET
ftr-396	85	35	keyword	keyword	NOUN
ftr-396	85	36	search	search	NOUN
ftr-396	85	37	functionality	functionality	NOUN
ftr-396	85	38	of	of	ADP
ftr-396	85	39	the	the	DET
ftr-396	85	40	lexisnexis	lexisnexis	NOUN
ftr-396	85	41	and	and	CCONJ
ftr-396	85	42	westlaw	westlaw	NOUN
ftr-396	85	43	databases	database	NOUN
ftr-396	85	44	limited	limit	VERB
ftr-396	85	45	the	the	DET
ftr-396	85	46	effectiveness	effectiveness	NOUN
ftr-396	85	47	of	of	ADP
ftr-396	85	48	those	those	DET
ftr-396	85	49	databases	database	NOUN
ftr-396	85	50	as	as	ADP
ftr-396	85	51	an	an	DET
ftr-396	85	52	initial	initial	ADJ
ftr-396	85	53	search	search	NOUN
ftr-396	85	54	tool	tool	NOUN
ftr-396	85	55	,	,	PUNCT
ftr-396	85	56	because	because	SCONJ
ftr-396	85	57	the	the	DET
ftr-396	85	58	researcher	researcher	NOUN
ftr-396	85	59	had	have	VERB
ftr-396	85	60	to	to	PART
ftr-396	85	61	know	know	VERB
ftr-396	85	62	specific	specific	ADJ
ftr-396	85	63	relevant	relevant	ADJ
ftr-396	85	64	keywords	keyword	NOUN
ftr-396	85	65	to	to	PART
ftr-396	85	66	effectively	effectively	ADV
ftr-396	85	67	research	research	VERB
ftr-396	85	68	a	a	DET
ftr-396	85	69	tax	tax	NOUN
ftr-396	85	70	topic	topic	NOUN
ftr-396	85	71	using	use	VERB
ftr-396	85	72	the	the	DET
ftr-396	85	73	databases.9	databases.9	NOUN
ftr-396	85	74	in	in	ADP
ftr-396	85	75	addition	addition	NOUN
ftr-396	85	76	,	,	PUNCT
ftr-396	85	77	many	many	ADJ
ftr-396	85	78	of	of	ADP
ftr-396	85	79	the	the	DET
ftr-396	85	80	most	most	ADV
ftr-396	85	81	commonly	commonly	ADV
ftr-396	85	82	used	use	VERB
ftr-396	85	83	authoritative	authoritative	ADJ
ftr-396	85	84	secondary	secondary	ADJ
ftr-396	85	85	sources	source	NOUN
ftr-396	85	86	were	be	AUX
ftr-396	85	87	not	not	PART
ftr-396	85	88	included	include	VERB
ftr-396	85	89	in	in	ADP
ftr-396	85	90	the	the	DET
ftr-396	85	91	databases	database	NOUN
ftr-396	85	92	,	,	PUNCT
ftr-396	85	93	which	which	PRON
ftr-396	85	94	also	also	ADV
ftr-396	85	95	limited	limit	VERB
ftr-396	85	96	the	the	DET
ftr-396	85	97	effectiveness	effectiveness	NOUN
ftr-396	85	98	of	of	ADP
ftr-396	85	99	the	the	DET
ftr-396	85	100	databases	database	NOUN
ftr-396	85	101	as	as	ADP
ftr-396	85	102	an	an	DET
ftr-396	85	103	initial	initial	ADJ
ftr-396	85	104	search	search	NOUN
ftr-396	85	105	tool	tool	NOUN
ftr-396	85	106	.	.	PUNCT
ftr-396	86	1	in	in	ADP
ftr-396	86	2	this	this	DET
ftr-396	86	3	environment	environment	NOUN
ftr-396	86	4	,	,	PUNCT
ftr-396	86	5	lexisnexis	lexisnexis	NOUN
ftr-396	86	6	and	and	CCONJ
ftr-396	86	7	westlaw	westlaw	NOUN
ftr-396	86	8	were	be	AUX
ftr-396	86	9	used	use	VERB
ftr-396	86	10	primarily	primarily	ADV
ftr-396	86	11	to	to	PART
ftr-396	86	12	double	double	ADJ
ftr-396	86	13	check	check	NOUN
ftr-396	86	14	and	and	CCONJ
ftr-396	86	15	update	update	VERB
ftr-396	86	16	“	"	PUNCT
ftr-396	86	17	book	book	NOUN
ftr-396	86	18	”	"	PUNCT
ftr-396	86	19	research	research	NOUN
ftr-396	86	20	.	.	PUNCT
ftr-396	87	1	it	it	PRON
ftr-396	87	2	was	be	AUX
ftr-396	87	3	generally	generally	ADV
ftr-396	87	4	considered	consider	VERB
ftr-396	87	5	a	a	DET
ftr-396	87	6	mistake	mistake	NOUN
ftr-396	87	7	to	to	PART
ftr-396	87	8	begin	begin	VERB
ftr-396	87	9	a	a	DET
ftr-396	87	10	tax	tax	NOUN
ftr-396	87	11	research	research	NOUN
ftr-396	87	12	project	project	NOUN
ftr-396	87	13	by	by	ADP
ftr-396	87	14	searching	search	VERB
ftr-396	87	15	on	on	ADP
ftr-396	87	16	lexisnexis	lexisnexis	NOUN
ftr-396	87	17	or	or	CCONJ
ftr-396	87	18	westlaw	westlaw	NOUN
ftr-396	87	19	,	,	PUNCT
ftr-396	87	20	unless	unless	SCONJ
ftr-396	87	21	the	the	DET
ftr-396	87	22	tax	tax	NOUN
ftr-396	87	23	researcher	researcher	NOUN
ftr-396	87	24	already	already	ADV
ftr-396	87	25	knew	know	VERB
ftr-396	87	26	a	a	DET
ftr-396	87	27	great	great	ADJ
ftr-396	87	28	deal	deal	NOUN
ftr-396	87	29	about	about	ADP
ftr-396	87	30	the	the	DET
ftr-396	87	31	specific	specific	ADJ
ftr-396	87	32	research	research	NOUN
ftr-396	87	33	issue	issue	NOUN
ftr-396	87	34	and	and	CCONJ
ftr-396	87	35	could	could	AUX
ftr-396	87	36	frame	frame	VERB
ftr-396	87	37	a	a	DET
ftr-396	87	38	precise	precise	ADJ
ftr-396	87	39	keyword	keyword	NOUN
ftr-396	87	40	search	search	NOUN
ftr-396	87	41	inquiry	inquiry	NOUN
ftr-396	87	42	.	.	PUNCT
ftr-396	88	1	the	the	DET
ftr-396	88	2	new	new	ADJ
ftr-396	88	3	generation	generation	NOUN
ftr-396	88	4	of	of	ADP
ftr-396	88	5	electronic	electronic	ADJ
ftr-396	88	6	tax	tax	NOUN
ftr-396	88	7	research	research	NOUN
ftr-396	88	8	platforms	platform	NOUN
ftr-396	88	9	,	,	PUNCT
ftr-396	88	10	by	by	ADP
ftr-396	88	11	contrast	contrast	NOUN
ftr-396	88	12	,	,	PUNCT
ftr-396	88	13	can	can	AUX
ftr-396	88	14	be	be	AUX
ftr-396	88	15	used	use	VERB
ftr-396	88	16	to	to	PART
ftr-396	88	17	initiate	initiate	VERB
ftr-396	88	18	tax	tax	NOUN
ftr-396	88	19	research	research	NOUN
ftr-396	88	20	in	in	ADP
ftr-396	88	21	a	a	DET
ftr-396	88	22	manner	manner	NOUN
ftr-396	88	23	that	that	PRON
ftr-396	88	24	is	be	AUX
ftr-396	88	25	remarkably	remarkably	ADV
ftr-396	88	26	similar	similar	ADJ
ftr-396	88	27	to	to	ADP
ftr-396	88	28	the	the	DET
ftr-396	88	29	traditional	traditional	ADJ
ftr-396	88	30	“	"	PUNCT
ftr-396	88	31	book	book	NOUN
ftr-396	88	32	”	"	PUNCT
ftr-396	88	33	research	research	NOUN
ftr-396	88	34	techniques	technique	NOUN
ftr-396	88	35	.	.	PUNCT
ftr-396	89	1	tax	tax	NOUN
ftr-396	89	2	researchers	researcher	NOUN
ftr-396	89	3	can	can	AUX
ftr-396	89	4	now	now	ADV
ftr-396	89	5	perform	perform	VERB
ftr-396	89	6	the	the	DET
ftr-396	89	7	traditional	traditional	ADJ
ftr-396	89	8	“	"	PUNCT
ftr-396	89	9	book	book	NOUN
ftr-396	89	10	”	"	PUNCT
ftr-396	89	11	research	research	NOUN
ftr-396	89	12	processes	process	NOUN
ftr-396	89	13	electronically	electronically	ADV
ftr-396	89	14	,	,	PUNCT
ftr-396	89	15	because	because	SCONJ
ftr-396	89	16	the	the	DET
ftr-396	89	17	electronic	electronic	ADJ
ftr-396	89	18	tax	tax	NOUN
ftr-396	89	19	research	research	NOUN
ftr-396	89	20	platform	platform	NOUN
ftr-396	89	21	publishers	publisher	NOUN
ftr-396	89	22	have	have	AUX
ftr-396	89	23	designed	design	VERB
ftr-396	89	24	their	their	PRON
ftr-396	89	25	products	product	NOUN
ftr-396	89	26	to	to	PART
ftr-396	89	27	provide	provide	VERB
ftr-396	89	28	tax	tax	NOUN
ftr-396	89	29	researchers	researcher	NOUN
ftr-396	89	30	much	much	ADJ
ftr-396	89	31	of	of	ADP
ftr-396	89	32	what	what	PRON
ftr-396	89	33	books	book	NOUN
ftr-396	89	34	can	can	AUX
ftr-396	89	35	offer	offer	VERB
ftr-396	89	36	,	,	PUNCT
ftr-396	89	37	and	and	CCONJ
ftr-396	89	38	more	more	ADJ
ftr-396	89	39	.	.	PUNCT
ftr-396	90	1	the	the	DET
ftr-396	90	2	new	new	ADJ
ftr-396	90	3	electronic	electronic	ADJ
ftr-396	90	4	tax	tax	NOUN
ftr-396	90	5	research	research	NOUN
ftr-396	90	6	functionality	functionality	NOUN
ftr-396	90	7	features	feature	NOUN
ftr-396	90	8	include	include	VERB
ftr-396	90	9	table	table	NOUN
ftr-396	90	10	of	of	ADP
ftr-396	90	11	contents	content	NOUN
ftr-396	90	12	browsing	browse	VERB
ftr-396	90	13	,	,	PUNCT
ftr-396	90	14	index	index	NOUN
ftr-396	90	15	browsing	browsing	NOUN
ftr-396	90	16	,	,	PUNCT
ftr-396	90	17	and	and	CCONJ
ftr-396	90	18	citation	citation	NOUN
ftr-396	90	19	searches	search	NOUN
ftr-396	90	20	,	,	PUNCT
ftr-396	90	21	often	often	ADV
ftr-396	90	22	using	use	VERB
ftr-396	90	23	templates	template	NOUN
ftr-396	90	24	.	.	PUNCT
ftr-396	91	1	these	these	DET
ftr-396	91	2	features	feature	NOUN
ftr-396	91	3	make	make	VERB
ftr-396	91	4	it	it	PRON
ftr-396	91	5	much	much	ADV
ftr-396	91	6	easier	easy	ADJ
ftr-396	91	7	to	to	PART
ftr-396	91	8	use	use	VERB
ftr-396	91	9	electronic	electronic	ADJ
ftr-396	91	10	tax	tax	NOUN
ftr-396	91	11	research	research	NOUN
ftr-396	91	12	platforms	platform	NOUN
ftr-396	91	13	to	to	PART
ftr-396	91	14	gain	gain	VERB
ftr-396	91	15	an	an	DET
ftr-396	91	16	overview	overview	NOUN
ftr-396	91	17	of	of	ADP
ftr-396	91	18	an	an	DET
ftr-396	91	19	unfamiliar	unfamiliar	ADJ
ftr-396	91	20	topic	topic	NOUN
ftr-396	91	21	than	than	SCONJ
ftr-396	91	22	was	be	AUX
ftr-396	91	23	possible	possible	ADJ
ftr-396	91	24	with	with	ADP
ftr-396	91	25	more	more	ADJ
ftr-396	91	26	limited	limited	ADJ
ftr-396	91	27	keyword	keyword	NOUN
ftr-396	91	28	searches	search	NOUN
ftr-396	91	29	.	.	PUNCT
ftr-396	92	1	in	in	ADP
ftr-396	92	2	some	some	DET
ftr-396	92	3	respects	respect	NOUN
ftr-396	92	4	(	(	PUNCT
ftr-396	92	5	e.g.	e.g.	ADV
ftr-396	92	6	,	,	PUNCT
ftr-396	92	7	cost	cost	NOUN
ftr-396	92	8	,	,	PUNCT
ftr-396	92	9	convenience	convenience	NOUN
ftr-396	92	10	,	,	PUNCT
ftr-396	92	11	and	and	CCONJ
ftr-396	92	12	currency	currency	NOUN
ftr-396	92	13	of	of	ADP
ftr-396	92	14	information	information	NOUN
ftr-396	92	15	)	)	PUNCT
ftr-396	92	16	,	,	PUNCT
ftr-396	92	17	the	the	DET
ftr-396	92	18	virtual	virtual	ADJ
ftr-396	92	19	tax	tax	NOUN
ftr-396	92	20	library	library	NOUN
ftr-396	92	21	can	can	AUX
ftr-396	92	22	sometimes	sometimes	ADV
ftr-396	92	23	be	be	AUX
ftr-396	92	24	superior	superior	ADJ
ftr-396	92	25	to	to	ADP
ftr-396	92	26	a	a	DET
ftr-396	92	27	physical	physical	ADJ
ftr-396	92	28	library	library	NOUN
ftr-396	92	29	.	.	PUNCT
ftr-396	93	1	as	as	SCONJ
ftr-396	93	2	jack	jack	PROPN
ftr-396	93	3	cummings	cummings	PROPN
ftr-396	93	4	has	have	AUX
ftr-396	93	5	noted	note	VERB
ftr-396	93	6	,	,	PUNCT
ftr-396	93	7	however	however	ADV
ftr-396	93	8	,	,	PUNCT
ftr-396	93	9	the	the	DET
ftr-396	93	10	electronic	electronic	ADJ
ftr-396	93	11	tax	tax	NOUN
ftr-396	93	12	research	research	NOUN
ftr-396	93	13	platforms	platform	NOUN
ftr-396	93	14	currently	currently	ADV
ftr-396	93	15	include	include	VERB
ftr-396	93	16	only	only	ADV
ftr-396	93	17	the	the	DET
ftr-396	93	18	most	most	ADV
ftr-396	93	19	popular	popular	ADJ
ftr-396	93	20	types	type	NOUN
ftr-396	93	21	of	of	ADP
ftr-396	93	22	tax	tax	NOUN
ftr-396	93	23	research	research	NOUN
ftr-396	93	24	materials.10	materials.10	PROPN
ftr-396	93	25	thorough	thorough	ADJ
ftr-396	93	26	tax	tax	NOUN
ftr-396	93	27	researchers	researcher	NOUN
ftr-396	93	28	still	still	ADV
ftr-396	93	29	will	will	AUX
ftr-396	93	30	need	need	VERB
ftr-396	93	31	to	to	PART
ftr-396	93	32	do	do	VERB
ftr-396	93	33	some	some	PRON
ftr-396	93	34	of	of	ADP
ftr-396	93	35	their	their	PRON
ftr-396	93	36	research	research	NOUN
ftr-396	93	37	in	in	ADP
ftr-396	93	38	physical	physical	ADJ
ftr-396	93	39	books	book	NOUN
ftr-396	93	40	in	in	ADP
ftr-396	93	41	physical	physical	ADJ
ftr-396	93	42	libraries	library	NOUN
ftr-396	93	43	,	,	PUNCT
ftr-396	93	44	but	but	CCONJ
ftr-396	93	45	more	more	ADV
ftr-396	93	46	and	and	CCONJ
ftr-396	93	47	more	more	ADJ
ftr-396	93	48	tax	tax	NOUN
ftr-396	93	49	research	research	NOUN
ftr-396	93	50	can	can	AUX
ftr-396	93	51	be	be	AUX
ftr-396	93	52	done	do	VERB
ftr-396	93	53	electronically	electronically	ADV
ftr-396	93	54	in	in	ADP
ftr-396	93	55	an	an	DET
ftr-396	93	56	efficient	efficient	ADJ
ftr-396	93	57	,	,	PUNCT
ftr-396	93	58	cost	cost	VERB
ftr-396	93	59	effective	effective	ADJ
ftr-396	93	60	manner	manner	NOUN
ftr-396	93	61	.	.	PUNCT
ftr-396	94	1	b.	b.	PROPN
ftr-396	95	1	our	our	PRON
ftr-396	95	2	project	project	NOUN
ftr-396	95	3	and	and	CCONJ
ftr-396	95	4	methodology	methodology	NOUN
ftr-396	95	5	our	our	PRON
ftr-396	95	6	project	project	NOUN
ftr-396	95	7	began	begin	VERB
ftr-396	95	8	when	when	SCONJ
ftr-396	95	9	we	we	PRON
ftr-396	95	10	read	read	VERB
ftr-396	95	11	jack	jack	PROPN
ftr-396	95	12	cummings	cummings	PROPN
ftr-396	95	13	’	'	PUNCT
ftr-396	95	14	october	october	PROPN
ftr-396	95	15	2005	2005	NUM
ftr-396	95	16	tax	tax	NOUN
ftr-396	95	17	notes	note	NOUN
ftr-396	95	18	article	article	NOUN
ftr-396	95	19	,	,	PUNCT
ftr-396	95	20	in	in	ADP
ftr-396	95	21	which	which	PRON
ftr-396	95	22	he	he	PRON
ftr-396	95	23	described	describe	VERB
ftr-396	95	24	some	some	PRON
ftr-396	95	25	of	of	ADP
ftr-396	95	26	the	the	DET
ftr-396	95	27	features	feature	NOUN
ftr-396	95	28	of	of	ADP
ftr-396	95	29	the	the	DET
ftr-396	95	30	new	new	ADJ
ftr-396	95	31	and	and	CCONJ
ftr-396	95	32	improved	improved	ADJ
ftr-396	95	33	electronic	electronic	ADJ
ftr-396	95	34	tax	tax	NOUN
ftr-396	95	35	research	research	NOUN
ftr-396	95	36	platforms.11	platforms.11	NOUN
ftr-396	95	37	we	we	PRON
ftr-396	95	38	resolved	resolve	VERB
ftr-396	95	39	to	to	PART
ftr-396	95	40	learn	learn	VERB
ftr-396	95	41	more	more	ADJ
ftr-396	95	42	sources	source	NOUN
ftr-396	95	43	,	,	PUNCT
ftr-396	95	44	including	include	VERB
ftr-396	95	45	bna	bna	PROPN
ftr-396	95	46	portfolios	portfolio	NOUN
ftr-396	95	47	,	,	PUNCT
ftr-396	95	48	practicing	practice	VERB
ftr-396	95	49	law	law	NOUN
ftr-396	95	50	institute	institute	NOUN
ftr-396	95	51	(	(	PUNCT
ftr-396	95	52	pli	pli	PROPN
ftr-396	95	53	)	)	PUNCT
ftr-396	95	54	publications	publication	NOUN
ftr-396	95	55	,	,	PUNCT
ftr-396	95	56	and	and	CCONJ
ftr-396	95	57	journal	journal	NOUN
ftr-396	95	58	articles	article	NOUN
ftr-396	95	59	;	;	PUNCT
ftr-396	95	60	and	and	CCONJ
ftr-396	95	61	tax	tax	NOUN
ftr-396	95	62	citators	citator	NOUN
ftr-396	95	63	.	.	PUNCT
ftr-396	96	1	9	9	X
ftr-396	96	2	.	.	X
ftr-396	96	3	in	in	ADP
ftr-396	96	4	some	some	DET
ftr-396	96	5	cases	case	NOUN
ftr-396	96	6	,	,	PUNCT
ftr-396	96	7	even	even	ADV
ftr-396	96	8	knowing	know	VERB
ftr-396	96	9	the	the	DET
ftr-396	96	10	relevant	relevant	ADJ
ftr-396	96	11	keywords	keyword	NOUN
ftr-396	96	12	was	be	AUX
ftr-396	96	13	not	not	PART
ftr-396	96	14	sufficient	sufficient	ADJ
ftr-396	96	15	,	,	PUNCT
ftr-396	96	16	because	because	SCONJ
ftr-396	96	17	various	various	ADJ
ftr-396	96	18	tax	tax	NOUN
ftr-396	96	19	terms	term	NOUN
ftr-396	96	20	of	of	ADP
ftr-396	96	21	art	art	NOUN
ftr-396	96	22	(	(	PUNCT
ftr-396	96	23	e.g.	e.g.	ADV
ftr-396	96	24	,	,	PUNCT
ftr-396	96	25	“	"	PUNCT
ftr-396	96	26	property	property	NOUN
ftr-396	96	27	”	"	PUNCT
ftr-396	96	28	and	and	CCONJ
ftr-396	96	29	“	"	PUNCT
ftr-396	96	30	control	control	NOUN
ftr-396	96	31	”	"	PUNCT
ftr-396	96	32	)	)	PUNCT
ftr-396	96	33	can	can	AUX
ftr-396	96	34	have	have	VERB
ftr-396	96	35	different	different	ADJ
ftr-396	96	36	meanings	meaning	NOUN
ftr-396	96	37	in	in	ADP
ftr-396	96	38	different	different	ADJ
ftr-396	96	39	parts	part	NOUN
ftr-396	96	40	of	of	ADP
ftr-396	96	41	the	the	DET
ftr-396	96	42	code	code	NOUN
ftr-396	96	43	.	.	PUNCT
ftr-396	97	1	novice	novice	NOUN
ftr-396	97	2	tax	tax	NOUN
ftr-396	97	3	researchers	researcher	NOUN
ftr-396	97	4	often	often	ADV
ftr-396	97	5	are	be	AUX
ftr-396	97	6	unaware	unaware	ADJ
ftr-396	97	7	of	of	ADP
ftr-396	97	8	this	this	DET
ftr-396	97	9	basic	basic	ADJ
ftr-396	97	10	fact	fact	NOUN
ftr-396	97	11	of	of	ADP
ftr-396	97	12	tax	tax	NOUN
ftr-396	97	13	research	research	NOUN
ftr-396	97	14	.	.	PUNCT
ftr-396	98	1	10	10	NUM
ftr-396	98	2	.	.	PUNCT
ftr-396	99	1	cummings	cummings	PROPN
ftr-396	99	2	supra	supra	PROPN
ftr-396	99	3	,	,	PUNCT
ftr-396	99	4	note	note	VERB
ftr-396	99	5	5	5	NUM
ftr-396	99	6	,	,	PUNCT
ftr-396	99	7	at	at	ADP
ftr-396	99	8	337	337	NUM
ftr-396	99	9	.	.	PUNCT
ftr-396	100	1	11	11	NUM
ftr-396	100	2	.	.	PUNCT
ftr-396	101	1	i	i	PRON
ftr-396	101	2	d.	d.	PROPN
ftr-396	101	3	942	942	NUM
ftr-396	101	4	florida	florida	PROPN
ftr-396	101	5	tax	tax	NOUN
ftr-396	101	6	review	review	NOUN
ftr-396	102	1	[	[	X
ftr-396	102	2	vol	vol	NOUN
ftr-396	102	3	.	.	NOUN
ftr-396	102	4	8:9	8:9	NUM
ftr-396	102	5	about	about	ADP
ftr-396	102	6	the	the	DET
ftr-396	102	7	new	new	ADJ
ftr-396	102	8	electronic	electronic	ADJ
ftr-396	102	9	tax	tax	NOUN
ftr-396	102	10	research	research	NOUN
ftr-396	102	11	platforms,12	platforms,12	NOUN
ftr-396	102	12	in	in	ADP
ftr-396	102	13	part	part	NOUN
ftr-396	102	14	to	to	PART
ftr-396	102	15	update	update	VERB
ftr-396	102	16	the	the	DET
ftr-396	102	17	tax	tax	NOUN
ftr-396	102	18	research	research	NOUN
ftr-396	102	19	training	training	NOUN
ftr-396	102	20	we	we	PRON
ftr-396	102	21	offer	offer	VERB
ftr-396	102	22	our	our	PRON
ftr-396	102	23	tax	tax	NOUN
ftr-396	102	24	llm	llm	PROPN
ftr-396	102	25	students	student	NOUN
ftr-396	102	26	at	at	ADP
ftr-396	102	27	loyola	loyola	PROPN
ftr-396	102	28	law	law	NOUN
ftr-396	102	29	school	school	NOUN
ftr-396	102	30	los	los	PROPN
ftr-396	102	31	angeles	angeles	PROPN
ftr-396	102	32	.	.	PUNCT
ftr-396	103	1	in	in	ADP
ftr-396	103	2	addition	addition	NOUN
ftr-396	103	3	,	,	PUNCT
ftr-396	103	4	the	the	DET
ftr-396	103	5	tax	tax	NOUN
ftr-396	103	6	executives	executive	NOUN
ftr-396	103	7	institute	institute	PROPN
ftr-396	103	8	requested	request	VERB
ftr-396	103	9	that	that	SCONJ
ftr-396	103	10	loyola	loyola	PROPN
ftr-396	103	11	law	law	NOUN
ftr-396	103	12	professors	professor	NOUN
ftr-396	103	13	prepare	prepare	VERB
ftr-396	103	14	a	a	DET
ftr-396	103	15	half	half	ADJ
ftr-396	103	16	day	day	NOUN
ftr-396	103	17	program	program	NOUN
ftr-396	103	18	for	for	ADP
ftr-396	103	19	tei	tei	NOUN
ftr-396	103	20	on	on	ADP
ftr-396	103	21	new	new	ADJ
ftr-396	103	22	electronic	electronic	ADJ
ftr-396	103	23	tax	tax	NOUN
ftr-396	103	24	research	research	NOUN
ftr-396	103	25	techniques.13	techniques.13	NOUN
ftr-396	103	26	we	we	PRON
ftr-396	103	27	began	begin	VERB
ftr-396	103	28	our	our	PRON
ftr-396	103	29	project	project	NOUN
ftr-396	103	30	by	by	ADP
ftr-396	103	31	setting	set	VERB
ftr-396	103	32	up	up	ADP
ftr-396	103	33	training	training	NOUN
ftr-396	103	34	sessions	session	NOUN
ftr-396	103	35	with	with	ADP
ftr-396	103	36	representatives	representative	NOUN
ftr-396	103	37	of	of	ADP
ftr-396	103	38	the	the	DET
ftr-396	103	39	five	five	NUM
ftr-396	103	40	major	major	ADJ
ftr-396	103	41	electronic	electronic	ADJ
ftr-396	103	42	tax	tax	NOUN
ftr-396	103	43	research	research	NOUN
ftr-396	103	44	platforms	platform	NOUN
ftr-396	103	45	:	:	PUNCT
ftr-396	103	46	lexisnexis	lexisnexis	ADJ
ftr-396	103	47	;	;	PUNCT
ftr-396	103	48	westlaw	westlaw	NOUN
ftr-396	103	49	;	;	PUNCT
ftr-396	103	50	ria	ria	PROPN
ftr-396	103	51	checkpoint	checkpoint	NOUN
ftr-396	103	52	;	;	PUNCT
ftr-396	103	53	cch	cch	NOUN
ftr-396	103	54	;	;	PUNCT
ftr-396	103	55	and	and	CCONJ
ftr-396	103	56	bna.14	bna.14	NOUN
ftr-396	103	57	we	we	PRON
ftr-396	103	58	asked	ask	VERB
ftr-396	103	59	the	the	DET
ftr-396	103	60	representatives	representative	NOUN
ftr-396	103	61	to	to	PART
ftr-396	103	62	explain	explain	VERB
ftr-396	103	63	and	and	CCONJ
ftr-396	103	64	demonstrate	demonstrate	VERB
ftr-396	103	65	the	the	DET
ftr-396	103	66	content	content	NOUN
ftr-396	103	67	and	and	CCONJ
ftr-396	103	68	functionality	functionality	NOUN
ftr-396	103	69	of	of	ADP
ftr-396	103	70	their	their	PRON
ftr-396	103	71	electronic	electronic	ADJ
ftr-396	103	72	tax	tax	NOUN
ftr-396	103	73	research	research	NOUN
ftr-396	103	74	platforms	platform	NOUN
ftr-396	103	75	in	in	ADP
ftr-396	103	76	detail	detail	NOUN
ftr-396	103	77	.	.	PUNCT
ftr-396	104	1	we	we	PRON
ftr-396	104	2	also	also	ADV
ftr-396	104	3	asked	ask	VERB
ftr-396	104	4	the	the	DET
ftr-396	104	5	representatives	representative	NOUN
ftr-396	104	6	to	to	PART
ftr-396	104	7	identify	identify	VERB
ftr-396	104	8	the	the	DET
ftr-396	104	9	key	key	ADJ
ftr-396	104	10	relative	relative	ADJ
ftr-396	104	11	strengths	strength	NOUN
ftr-396	104	12	of	of	ADP
ftr-396	104	13	their	their	PRON
ftr-396	104	14	products	product	NOUN
ftr-396	104	15	.	.	PUNCT
ftr-396	105	1	after	after	SCONJ
ftr-396	105	2	we	we	PRON
ftr-396	105	3	completed	complete	VERB
ftr-396	105	4	our	our	PRON
ftr-396	105	5	training	training	NOUN
ftr-396	105	6	sessions	session	NOUN
ftr-396	105	7	,	,	PUNCT
ftr-396	105	8	we	we	PRON
ftr-396	105	9	experimented	experiment	VERB
ftr-396	105	10	with	with	ADP
ftr-396	105	11	the	the	DET
ftr-396	105	12	various	various	ADJ
ftr-396	105	13	tax	tax	NOUN
ftr-396	105	14	research	research	NOUN
ftr-396	105	15	platforms	platform	NOUN
ftr-396	105	16	and	and	CCONJ
ftr-396	105	17	compiled	compile	VERB
ftr-396	105	18	comparative	comparative	ADJ
ftr-396	105	19	information	information	NOUN
ftr-396	105	20	about	about	ADP
ftr-396	105	21	the	the	DET
ftr-396	105	22	content	content	NOUN
ftr-396	105	23	and	and	CCONJ
ftr-396	105	24	functionality	functionality	NOUN
ftr-396	105	25	of	of	ADP
ftr-396	105	26	the	the	DET
ftr-396	105	27	various	various	ADJ
ftr-396	105	28	platforms	platform	NOUN
ftr-396	105	29	.	.	PUNCT
ftr-396	106	1	in	in	ADP
ftr-396	106	2	addition	addition	NOUN
ftr-396	106	3	,	,	PUNCT
ftr-396	106	4	we	we	PRON
ftr-396	106	5	“	"	PUNCT
ftr-396	106	6	reverse	reverse	VERB
ftr-396	106	7	engineered	engineer	VERB
ftr-396	106	8	”	"	PUNCT
ftr-396	106	9	a	a	DET
ftr-396	106	10	tricky	tricky	ADJ
ftr-396	106	11	tax	tax	NOUN
ftr-396	106	12	research	research	NOUN
ftr-396	106	13	problem	problem	NOUN
ftr-396	106	14	to	to	PART
ftr-396	106	15	discover	discover	VERB
ftr-396	106	16	how	how	SCONJ
ftr-396	106	17	each	each	PRON
ftr-396	106	18	of	of	ADP
ftr-396	106	19	the	the	DET
ftr-396	106	20	tax	tax	NOUN
ftr-396	106	21	research	research	NOUN
ftr-396	106	22	platforms	platform	NOUN
ftr-396	106	23	performed	perform	VERB
ftr-396	106	24	in	in	ADP
ftr-396	106	25	a	a	DET
ftr-396	106	26	more	more	ADV
ftr-396	106	27	natural	natural	ADJ
ftr-396	106	28	research	research	NOUN
ftr-396	106	29	setting	setting	NOUN
ftr-396	106	30	.	.	PUNCT
ftr-396	107	1	we	we	PRON
ftr-396	107	2	also	also	ADV
ftr-396	107	3	wanted	want	VERB
ftr-396	107	4	to	to	PART
ftr-396	107	5	explore	explore	VERB
ftr-396	107	6	the	the	DET
ftr-396	107	7	extent	extent	NOUN
ftr-396	107	8	to	to	PART
ftr-396	107	9	which	which	PRON
ftr-396	107	10	the	the	DET
ftr-396	107	11	functional	functional	ADJ
ftr-396	107	12	linkage	linkage	NOUN
ftr-396	107	13	available	available	ADJ
ftr-396	107	14	on	on	ADP
ftr-396	107	15	the	the	DET
ftr-396	107	16	electronic	electronic	ADJ
ftr-396	107	17	tax	tax	NOUN
ftr-396	107	18	research	research	NOUN
ftr-396	107	19	platforms	platform	NOUN
ftr-396	107	20	could	could	AUX
ftr-396	107	21	alert	alert	VERB
ftr-396	107	22	a	a	DET
ftr-396	107	23	tax	tax	NOUN
ftr-396	107	24	researcher	researcher	NOUN
ftr-396	107	25	to	to	ADP
ftr-396	107	26	an	an	DET
ftr-396	107	27	important	important	ADJ
ftr-396	107	28	current	current	ADJ
ftr-396	107	29	development	development	NOUN
ftr-396	107	30	that	that	PRON
ftr-396	107	31	would	would	AUX
ftr-396	107	32	change	change	VERB
ftr-396	107	33	the	the	DET
ftr-396	107	34	answer	answer	NOUN
ftr-396	107	35	to	to	ADP
ftr-396	107	36	the	the	DET
ftr-396	107	37	research	research	NOUN
ftr-396	107	38	question	question	NOUN
ftr-396	107	39	posed	pose	VERB
ftr-396	107	40	.	.	PUNCT
ftr-396	108	1	the	the	DET
ftr-396	108	2	research	research	NOUN
ftr-396	108	3	problem	problem	NOUN
ftr-396	108	4	we	we	PRON
ftr-396	108	5	designed	design	VERB
ftr-396	108	6	was	be	AUX
ftr-396	108	7	framed	frame	VERB
ftr-396	108	8	as	as	ADP
ftr-396	108	9	a	a	DET
ftr-396	108	10	section	section	NOUN
ftr-396	108	11	83	83	NUM
ftr-396	108	12	stock	stock	NOUN
ftr-396	108	13	option	option	NOUN
ftr-396	108	14	issue,15	issue,15	ADV
ftr-396	108	15	although	although	SCONJ
ftr-396	108	16	the	the	DET
ftr-396	108	17	answer	answer	NOUN
ftr-396	108	18	to	to	ADP
ftr-396	108	19	the	the	DET
ftr-396	108	20	research	research	NOUN
ftr-396	108	21	question	question	NOUN
ftr-396	108	22	depended	depend	VERB
ftr-396	108	23	critically	critically	ADV
ftr-396	108	24	on	on	ADP
ftr-396	108	25	section	section	NOUN
ftr-396	108	26	409a,16	409a,16	NUM
ftr-396	108	27	a	a	DET
ftr-396	108	28	relatively	relatively	ADV
ftr-396	108	29	new	new	ADJ
ftr-396	108	30	code	code	NOUN
ftr-396	108	31	section	section	NOUN
ftr-396	108	32	with	with	ADP
ftr-396	108	33	which	which	PRON
ftr-396	108	34	many	many	ADJ
ftr-396	108	35	income	income	NOUN
ftr-396	108	36	tax	tax	NOUN
ftr-396	108	37	practitioners	practitioner	NOUN
ftr-396	108	38	may	may	AUX
ftr-396	108	39	be	be	AUX
ftr-396	108	40	unfamiliar	unfamiliar	ADJ
ftr-396	108	41	.	.	PUNCT
ftr-396	109	1	following	follow	VERB
ftr-396	109	2	individual	individual	ADJ
ftr-396	109	3	experimentation	experimentation	NOUN
ftr-396	109	4	with	with	ADP
ftr-396	109	5	the	the	DET
ftr-396	109	6	products	product	NOUN
ftr-396	109	7	,	,	PUNCT
ftr-396	109	8	we	we	PRON
ftr-396	109	9	met	meet	VERB
ftr-396	109	10	as	as	ADP
ftr-396	109	11	a	a	DET
ftr-396	109	12	group	group	NOUN
ftr-396	109	13	to	to	PART
ftr-396	109	14	discuss	discuss	VERB
ftr-396	109	15	our	our	PRON
ftr-396	109	16	experiences	experience	NOUN
ftr-396	109	17	and	and	CCONJ
ftr-396	109	18	conclusions	conclusion	NOUN
ftr-396	109	19	about	about	ADP
ftr-396	109	20	the	the	DET
ftr-396	109	21	comparative	comparative	ADJ
ftr-396	109	22	strengths	strength	NOUN
ftr-396	109	23	and	and	CCONJ
ftr-396	109	24	weaknesses	weakness	NOUN
ftr-396	109	25	of	of	ADP
ftr-396	109	26	the	the	DET
ftr-396	109	27	various	various	ADJ
ftr-396	109	28	platforms	platform	NOUN
ftr-396	109	29	.	.	PUNCT
ftr-396	110	1	finally	finally	ADV
ftr-396	110	2	,	,	PUNCT
ftr-396	110	3	we	we	PRON
ftr-396	110	4	developed	develop	VERB
ftr-396	110	5	recommendations	recommendation	NOUN
ftr-396	110	6	for	for	ADP
ftr-396	110	7	combining	combine	VERB
ftr-396	110	8	the	the	DET
ftr-396	110	9	electronic	electronic	ADJ
ftr-396	110	10	tax	tax	NOUN
ftr-396	110	11	research	research	NOUN
ftr-396	110	12	tools	tool	NOUN
ftr-396	110	13	to	to	PART
ftr-396	110	14	achieve	achieve	VERB
ftr-396	110	15	effective	effective	ADJ
ftr-396	110	16	tax	tax	NOUN
ftr-396	110	17	research	research	NOUN
ftr-396	110	18	results.17	results.17	NOUN
ftr-396	110	19	12	12	NUM
ftr-396	110	20	.	.	PUNCT
ftr-396	111	1	our	our	PRON
ftr-396	111	2	project	project	NOUN
ftr-396	111	3	focused	focus	VERB
ftr-396	111	4	on	on	ADP
ftr-396	111	5	electronic	electronic	ADJ
ftr-396	111	6	tax	tax	NOUN
ftr-396	111	7	research	research	NOUN
ftr-396	111	8	techniques	technique	NOUN
ftr-396	111	9	for	for	ADP
ftr-396	111	10	performing	perform	VERB
ftr-396	111	11	u.s	u.s	PROPN
ftr-396	111	12	.	.	PROPN
ftr-396	111	13	federal	federal	ADJ
ftr-396	111	14	income	income	NOUN
ftr-396	111	15	tax	tax	NOUN
ftr-396	111	16	research	research	NOUN
ftr-396	111	17	.	.	PUNCT
ftr-396	112	1	we	we	PRON
ftr-396	112	2	did	do	AUX
ftr-396	112	3	not	not	PART
ftr-396	112	4	compare	compare	VERB
ftr-396	112	5	the	the	DET
ftr-396	112	6	electronic	electronic	ADJ
ftr-396	112	7	platforms	platform	NOUN
ftr-396	112	8	with	with	ADP
ftr-396	112	9	respect	respect	NOUN
ftr-396	112	10	to	to	ADP
ftr-396	112	11	other	other	ADJ
ftr-396	112	12	specialized	specialized	ADJ
ftr-396	112	13	types	type	NOUN
ftr-396	112	14	of	of	ADP
ftr-396	112	15	tax	tax	NOUN
ftr-396	112	16	research	research	NOUN
ftr-396	112	17	,	,	PUNCT
ftr-396	112	18	such	such	ADJ
ftr-396	112	19	as	as	ADP
ftr-396	112	20	state	state	NOUN
ftr-396	112	21	tax	tax	NOUN
ftr-396	112	22	research	research	NOUN
ftr-396	112	23	or	or	CCONJ
ftr-396	112	24	international	international	ADJ
ftr-396	112	25	tax	tax	NOUN
ftr-396	112	26	research	research	NOUN
ftr-396	112	27	.	.	PUNCT
ftr-396	113	1	13	13	NUM
ftr-396	113	2	.	.	PUNCT
ftr-396	114	1	we	we	PRON
ftr-396	114	2	presented	present	VERB
ftr-396	114	3	this	this	DET
ftr-396	114	4	tei	tei	NOUN
ftr-396	114	5	program	program	NOUN
ftr-396	114	6	on	on	ADP
ftr-396	114	7	the	the	DET
ftr-396	114	8	loyola	loyola	PROPN
ftr-396	114	9	law	law	NOUN
ftr-396	114	10	school	school	NOUN
ftr-396	114	11	los	los	PROPN
ftr-396	114	12	angeles	angeles	PROPN
ftr-396	114	13	campus	campus	NOUN
ftr-396	114	14	in	in	ADP
ftr-396	114	15	2006	2006	NUM
ftr-396	114	16	.	.	PUNCT
ftr-396	115	1	david	david	PROPN
ftr-396	115	2	burch	burch	PROPN
ftr-396	115	3	joined	join	VERB
ftr-396	115	4	us	we	PRON
ftr-396	115	5	for	for	ADP
ftr-396	115	6	all	all	PRON
ftr-396	115	7	of	of	ADP
ftr-396	115	8	the	the	DET
ftr-396	115	9	training	training	NOUN
ftr-396	115	10	sessions	session	NOUN
ftr-396	115	11	and	and	CCONJ
ftr-396	115	12	assisted	assist	VERB
ftr-396	115	13	with	with	ADP
ftr-396	115	14	additional	additional	ADJ
ftr-396	115	15	research	research	NOUN
ftr-396	115	16	for	for	ADP
ftr-396	115	17	the	the	DET
ftr-396	115	18	comparative	comparative	ADJ
ftr-396	115	19	project	project	NOUN
ftr-396	115	20	.	.	PUNCT
ftr-396	116	1	14	14	NUM
ftr-396	116	2	.	.	PUNCT
ftr-396	117	1	although	although	SCONJ
ftr-396	117	2	we	we	PRON
ftr-396	117	3	all	all	PRON
ftr-396	117	4	are	be	AUX
ftr-396	117	5	experienced	experience	VERB
ftr-396	117	6	lexisnexis	lexisnexis	ADJ
ftr-396	117	7	and	and	CCONJ
ftr-396	117	8	westlaw	westlaw	NOUN
ftr-396	117	9	tax	tax	NOUN
ftr-396	117	10	researchers	researcher	NOUN
ftr-396	117	11	,	,	PUNCT
ftr-396	117	12	we	we	PRON
ftr-396	117	13	wanted	want	VERB
ftr-396	117	14	to	to	PART
ftr-396	117	15	offer	offer	VERB
ftr-396	117	16	all	all	DET
ftr-396	117	17	five	five	NUM
ftr-396	117	18	publishers	publisher	NOUN
ftr-396	117	19	an	an	DET
ftr-396	117	20	equal	equal	ADJ
ftr-396	117	21	opportunity	opportunity	NOUN
ftr-396	117	22	to	to	PART
ftr-396	117	23	demonstrate	demonstrate	VERB
ftr-396	117	24	their	their	PRON
ftr-396	117	25	electronic	electronic	ADJ
ftr-396	117	26	tax	tax	NOUN
ftr-396	117	27	research	research	NOUN
ftr-396	117	28	products	product	NOUN
ftr-396	117	29	.	.	PUNCT
ftr-396	118	1	15	15	X
ftr-396	118	2	.	.	X
ftr-396	118	3	see	see	VERB
ftr-396	118	4	irc	irc	PROPN
ftr-396	118	5	§	§	PROPN
ftr-396	118	6	83	83	NUM
ftr-396	118	7	.	.	PUNCT
ftr-396	119	1	in	in	ADP
ftr-396	119	2	this	this	DET
ftr-396	119	3	article	article	NOUN
ftr-396	119	4	,	,	PUNCT
ftr-396	119	5	references	reference	NOUN
ftr-396	119	6	to	to	ADP
ftr-396	119	7	sections	section	NOUN
ftr-396	119	8	are	be	AUX
ftr-396	119	9	to	to	ADP
ftr-396	119	10	the	the	DET
ftr-396	119	11	internal	internal	ADJ
ftr-396	119	12	revenue	revenue	NOUN
ftr-396	119	13	code	code	NOUN
ftr-396	119	14	and	and	CCONJ
ftr-396	119	15	references	reference	NOUN
ftr-396	119	16	to	to	ADP
ftr-396	119	17	regulation	regulation	NOUN
ftr-396	119	18	sections	section	NOUN
ftr-396	119	19	are	be	AUX
ftr-396	119	20	to	to	ADP
ftr-396	119	21	treasury	treasury	NOUN
ftr-396	119	22	regulation	regulation	NOUN
ftr-396	119	23	sections	section	NOUN
ftr-396	119	24	.	.	PUNCT
ftr-396	120	1	16	16	NUM
ftr-396	120	2	.	.	PUNCT
ftr-396	121	1	see	see	VERB
ftr-396	121	2	irc	irc	PROPN
ftr-396	121	3	§	§	PROPN
ftr-396	121	4	409a	409a	PROPN
ftr-396	121	5	.	.	PUNCT
ftr-396	122	1	17	17	NUM
ftr-396	122	2	.	.	PUNCT
ftr-396	123	1	we	we	PRON
ftr-396	123	2	conducted	conduct	VERB
ftr-396	123	3	most	most	ADJ
ftr-396	123	4	of	of	ADP
ftr-396	123	5	the	the	DET
ftr-396	123	6	research	research	NOUN
ftr-396	123	7	for	for	ADP
ftr-396	123	8	this	this	DET
ftr-396	123	9	project	project	NOUN
ftr-396	123	10	in	in	ADP
ftr-396	123	11	the	the	DET
ftr-396	123	12	spring	spring	NOUN
ftr-396	123	13	of	of	ADP
ftr-396	123	14	2006	2006	NUM
ftr-396	123	15	.	.	PUNCT
ftr-396	124	1	recently	recently	ADV
ftr-396	124	2	,	,	PUNCT
ftr-396	124	3	bna	bna	PROPN
ftr-396	124	4	launched	launch	VERB
ftr-396	124	5	a	a	DET
ftr-396	124	6	new	new	ADJ
ftr-396	124	7	platform	platform	NOUN
ftr-396	124	8	called	call	VERB
ftr-396	124	9	the	the	DET
ftr-396	124	10	tax	tax	NOUN
ftr-396	124	11	and	and	CCONJ
ftr-396	124	12	accounting	accounting	NOUN
ftr-396	124	13	center	center	NOUN
ftr-396	124	14	and	and	CCONJ
ftr-396	124	15	lexisnexis	lexisnexis	PROPN
ftr-396	124	16	launched	launch	VERB
ftr-396	124	17	a	a	DET
ftr-396	124	18	new	new	ADJ
ftr-396	124	19	tax	tax	NOUN
ftr-396	124	20	specific	specific	ADJ
ftr-396	124	21	product	product	NOUN
ftr-396	124	22	called	call	VERB
ftr-396	124	23	tax	tax	NOUN
ftr-396	124	24	center	center	NOUN
ftr-396	124	25	,	,	PUNCT
ftr-396	124	26	we	we	PRON
ftr-396	124	27	corresponded	correspond	VERB
ftr-396	124	28	with	with	ADP
ftr-396	124	29	both	both	CCONJ
ftr-396	124	30	bna	bna	PROPN
ftr-396	124	31	and	and	CCONJ
ftr-396	124	32	lexisnexis	lexisnexis	VERB
ftr-396	124	33	to	to	PART
ftr-396	124	34	learn	learn	VERB
ftr-396	124	35	more	more	ADJ
ftr-396	124	36	about	about	ADP
ftr-396	124	37	these	these	DET
ftr-396	124	38	revised	revise	VERB
ftr-396	124	39	platforms	platform	NOUN
ftr-396	124	40	.	.	PUNCT
ftr-396	125	1	there	there	PRON
ftr-396	125	2	is	be	VERB
ftr-396	125	3	2008	2008	NUM
ftr-396	125	4	the	the	DET
ftr-396	125	5	virtural	virtural	ADJ
ftr-396	125	6	tax	tax	NOUN
ftr-396	125	7	library	library	NOUN
ftr-396	125	8	943	943	NUM
ftr-396	125	9	ii	ii	NOUN
ftr-396	125	10	.	.	PUNCT
ftr-396	125	11	comparison	comparison	NOUN
ftr-396	125	12	of	of	ADP
ftr-396	125	13	content	content	NOUN
ftr-396	125	14	the	the	DET
ftr-396	125	15	primary	primary	ADJ
ftr-396	125	16	source	source	NOUN
ftr-396	125	17	content	content	NOUN
ftr-396	125	18	offered	offer	VERB
ftr-396	125	19	by	by	ADP
ftr-396	125	20	the	the	DET
ftr-396	125	21	five	five	NUM
ftr-396	125	22	electronic	electronic	ADJ
ftr-396	125	23	tax	tax	NOUN
ftr-396	125	24	research	research	NOUN
ftr-396	125	25	platforms	platform	NOUN
ftr-396	125	26	varies	vary	VERB
ftr-396	125	27	slightly	slightly	ADV
ftr-396	125	28	from	from	ADP
ftr-396	125	29	platform	platform	NOUN
ftr-396	125	30	to	to	ADP
ftr-396	125	31	platform	platform	NOUN
ftr-396	125	32	,	,	PUNCT
ftr-396	125	33	but	but	CCONJ
ftr-396	125	34	the	the	DET
ftr-396	125	35	secondary	secondary	ADJ
ftr-396	125	36	source	source	NOUN
ftr-396	125	37	content	content	NOUN
ftr-396	125	38	varies	vary	VERB
ftr-396	125	39	quite	quite	ADV
ftr-396	125	40	significantly	significantly	ADV
ftr-396	125	41	from	from	ADP
ftr-396	125	42	platform	platform	NOUN
ftr-396	125	43	to	to	ADP
ftr-396	125	44	platform	platform	NOUN
ftr-396	125	45	.	.	PUNCT
ftr-396	126	1	a.	a.	PROPN
ftr-396	126	2	primary	primary	PROPN
ftr-396	126	3	sources	source	NOUN
ftr-396	126	4	available	available	ADJ
ftr-396	126	5	on	on	ADP
ftr-396	126	6	the	the	DET
ftr-396	126	7	five	five	NUM
ftr-396	126	8	electronic	electronic	ADJ
ftr-396	126	9	tax	tax	NOUN
ftr-396	126	10	research	research	NOUN
ftr-396	126	11	platforms	platform	NOUN
ftr-396	126	12	the	the	DET
ftr-396	126	13	five	five	NUM
ftr-396	126	14	electronic	electronic	ADJ
ftr-396	126	15	tax	tax	NOUN
ftr-396	126	16	research	research	NOUN
ftr-396	126	17	platforms	platform	NOUN
ftr-396	126	18	generally	generally	ADV
ftr-396	126	19	offer	offer	VERB
ftr-396	126	20	the	the	DET
ftr-396	126	21	key	key	ADJ
ftr-396	126	22	primary	primary	ADJ
ftr-396	126	23	sources	source	NOUN
ftr-396	126	24	essential	essential	ADJ
ftr-396	126	25	for	for	ADP
ftr-396	126	26	performing	perform	VERB
ftr-396	126	27	tax	tax	NOUN
ftr-396	126	28	research	research	NOUN
ftr-396	126	29	,	,	PUNCT
ftr-396	126	30	although	although	SCONJ
ftr-396	126	31	the	the	DET
ftr-396	126	32	date	date	NOUN
ftr-396	126	33	limitations	limitation	NOUN
ftr-396	126	34	for	for	ADP
ftr-396	126	35	each	each	DET
ftr-396	126	36	type	type	NOUN
ftr-396	126	37	of	of	ADP
ftr-396	126	38	primary	primary	ADJ
ftr-396	126	39	source	source	NOUN
ftr-396	126	40	vary	vary	VERB
ftr-396	126	41	by	by	ADP
ftr-396	126	42	platform	platform	NOUN
ftr-396	126	43	.	.	PUNCT
ftr-396	127	1	(	(	PUNCT
ftr-396	127	2	the	the	DET
ftr-396	127	3	content	content	NOUN
ftr-396	127	4	chart	chart	NOUN
ftr-396	127	5	in	in	ADP
ftr-396	127	6	appendix	appendix	NOUN
ftr-396	127	7	a	a	DET
ftr-396	127	8	shows	show	NOUN
ftr-396	127	9	the	the	DET
ftr-396	127	10	date	date	NOUN
ftr-396	127	11	limitations	limitation	NOUN
ftr-396	127	12	for	for	ADP
ftr-396	127	13	various	various	ADJ
ftr-396	127	14	types	type	NOUN
ftr-396	127	15	of	of	ADP
ftr-396	127	16	primary	primary	ADJ
ftr-396	127	17	sources	source	NOUN
ftr-396	127	18	in	in	ADP
ftr-396	127	19	the	the	DET
ftr-396	127	20	databases	database	NOUN
ftr-396	127	21	of	of	ADP
ftr-396	127	22	the	the	DET
ftr-396	127	23	five	five	NUM
ftr-396	127	24	platforms	platform	NOUN
ftr-396	127	25	.	.	PUNCT
ftr-396	127	26	)	)	PUNCT
ftr-396	128	1	each	each	DET
ftr-396	128	2	platform	platform	NOUN
ftr-396	128	3	offers	offer	VERB
ftr-396	128	4	the	the	DET
ftr-396	128	5	complete	complete	ADJ
ftr-396	128	6	internal	internal	ADJ
ftr-396	128	7	revenue	revenue	NOUN
ftr-396	128	8	code	code	NOUN
ftr-396	128	9	and	and	CCONJ
ftr-396	128	10	treasury	treasury	PROPN
ftr-396	128	11	regulations	regulation	NOUN
ftr-396	128	12	,	,	PUNCT
ftr-396	128	13	revenue	revenue	NOUN
ftr-396	128	14	rulings	ruling	NOUN
ftr-396	128	15	and	and	CCONJ
ftr-396	128	16	revenue	revenue	NOUN
ftr-396	128	17	procedures	procedure	NOUN
ftr-396	128	18	,	,	PUNCT
ftr-396	128	19	notices	notice	NOUN
ftr-396	128	20	and	and	CCONJ
ftr-396	128	21	announcements	announcement	NOUN
ftr-396	128	22	,	,	PUNCT
ftr-396	128	23	private	private	ADJ
ftr-396	128	24	letter	letter	NOUN
ftr-396	128	25	rulings	ruling	NOUN
ftr-396	128	26	,	,	PUNCT
ftr-396	128	27	and	and	CCONJ
ftr-396	128	28	opinions	opinion	NOUN
ftr-396	128	29	in	in	ADP
ftr-396	128	30	tax	tax	NOUN
ftr-396	128	31	cases	case	NOUN
ftr-396	128	32	.	.	PUNCT
ftr-396	129	1	they	they	PRON
ftr-396	129	2	also	also	ADV
ftr-396	129	3	offer	offer	VERB
ftr-396	129	4	other	other	ADJ
ftr-396	129	5	miscellaneous	miscellaneous	ADJ
ftr-396	129	6	administrative	administrative	ADJ
ftr-396	129	7	pronouncements	pronouncement	NOUN
ftr-396	129	8	.	.	PUNCT
ftr-396	130	1	there	there	PRON
ftr-396	130	2	are	be	VERB
ftr-396	130	3	material	material	ADJ
ftr-396	130	4	differences	difference	NOUN
ftr-396	130	5	among	among	ADP
ftr-396	130	6	the	the	DET
ftr-396	130	7	platforms	platform	NOUN
ftr-396	130	8	with	with	ADP
ftr-396	130	9	respect	respect	NOUN
ftr-396	130	10	to	to	ADP
ftr-396	130	11	legislative	legislative	ADJ
ftr-396	130	12	histories	history	NOUN
ftr-396	130	13	,	,	PUNCT
ftr-396	130	14	however	however	ADV
ftr-396	130	15	.	.	PUNCT
ftr-396	131	1	lexisnexis	lexisnexis	PROPN
ftr-396	131	2	and	and	CCONJ
ftr-396	131	3	westlaw	westlaw	NOUN
ftr-396	131	4	are	be	AUX
ftr-396	131	5	the	the	DET
ftr-396	131	6	only	only	ADJ
ftr-396	131	7	platforms	platform	NOUN
ftr-396	131	8	to	to	PART
ftr-396	131	9	offer	offer	VERB
ftr-396	131	10	comprehensive	comprehensive	ADJ
ftr-396	131	11	tax	tax	NOUN
ftr-396	131	12	legislative	legislative	ADJ
ftr-396	131	13	histories.18	histories.18	NOUN
ftr-396	131	14	the	the	DET
ftr-396	131	15	legislative	legislative	ADJ
ftr-396	131	16	histories	history	NOUN
ftr-396	131	17	available	available	ADJ
ftr-396	131	18	on	on	ADP
ftr-396	131	19	the	the	DET
ftr-396	131	20	ria	ria	PROPN
ftr-396	131	21	checkpoint	checkpoint	NOUN
ftr-396	131	22	,	,	PUNCT
ftr-396	131	23	cch	cch	PROPN
ftr-396	131	24	,	,	PUNCT
ftr-396	131	25	and	and	CCONJ
ftr-396	131	26	bna	bna	PROPN
ftr-396	131	27	platforms	platform	NOUN
ftr-396	131	28	are	be	AUX
ftr-396	131	29	much	much	ADV
ftr-396	131	30	more	more	ADV
ftr-396	131	31	limited	limited	ADJ
ftr-396	131	32	.	.	PUNCT
ftr-396	132	1	bna	bna	PROPN
ftr-396	132	2	offers	offer	VERB
ftr-396	132	3	legislative	legislative	ADJ
ftr-396	132	4	history	history	NOUN
ftr-396	132	5	only	only	ADV
ftr-396	132	6	for	for	ADP
ftr-396	132	7	the	the	DET
ftr-396	132	8	most	most	ADV
ftr-396	132	9	recent	recent	ADJ
ftr-396	132	10	tax	tax	NOUN
ftr-396	132	11	legislation	legislation	NOUN
ftr-396	132	12	and	and	CCONJ
ftr-396	132	13	scattered	scatter	VERB
ftr-396	132	14	references	reference	NOUN
ftr-396	132	15	to	to	ADP
ftr-396	132	16	legislative	legislative	ADJ
ftr-396	132	17	histories	history	NOUN
ftr-396	132	18	in	in	ADP
ftr-396	132	19	its	its	PRON
ftr-396	132	20	tax	tax	NOUN
ftr-396	132	21	management	management	NOUN
ftr-396	132	22	portfolios	portfolio	NOUN
ftr-396	132	23	.	.	PUNCT
ftr-396	133	1	ria	ria	PROPN
ftr-396	133	2	and	and	CCONJ
ftr-396	133	3	cch	cch	PROPN
ftr-396	133	4	have	have	VERB
ftr-396	133	5	selective	selective	ADJ
ftr-396	133	6	legislative	legislative	ADJ
ftr-396	133	7	histories	history	NOUN
ftr-396	133	8	,	,	PUNCT
ftr-396	133	9	but	but	CCONJ
ftr-396	133	10	these	these	DET
ftr-396	133	11	legislative	legislative	ADJ
ftr-396	133	12	histories	history	NOUN
ftr-396	133	13	usually	usually	ADV
ftr-396	133	14	“	"	PUNCT
ftr-396	133	15	are	be	AUX
ftr-396	133	16	not	not	PART
ftr-396	133	17	citable”19	citable”19	PROPN
ftr-396	133	18	because	because	SCONJ
ftr-396	133	19	they	they	PRON
ftr-396	133	20	lack	lack	VERB
ftr-396	133	21	some	some	PRON
ftr-396	133	22	of	of	ADP
ftr-396	133	23	the	the	DET
ftr-396	133	24	information	information	NOUN
ftr-396	133	25	that	that	PRON
ftr-396	133	26	would	would	AUX
ftr-396	133	27	be	be	AUX
ftr-396	133	28	required	require	VERB
ftr-396	133	29	for	for	ADP
ftr-396	133	30	a	a	DET
ftr-396	133	31	citation	citation	NOUN
ftr-396	133	32	.	.	PUNCT
ftr-396	134	1	a	a	DET
ftr-396	134	2	great	great	ADJ
ftr-396	134	3	deal	deal	NOUN
ftr-396	134	4	of	of	ADP
ftr-396	134	5	overlap	overlap	NOUN
ftr-396	134	6	between	between	ADP
ftr-396	134	7	the	the	DET
ftr-396	134	8	new	new	ADJ
ftr-396	134	9	and	and	CCONJ
ftr-396	134	10	old	old	ADJ
ftr-396	134	11	platforms	platform	NOUN
ftr-396	134	12	,	,	PUNCT
ftr-396	134	13	but	but	CCONJ
ftr-396	134	14	we	we	PRON
ftr-396	134	15	think	think	VERB
ftr-396	134	16	that	that	SCONJ
ftr-396	134	17	certain	certain	ADJ
ftr-396	134	18	features	feature	NOUN
ftr-396	134	19	offered	offer	VERB
ftr-396	134	20	on	on	ADP
ftr-396	134	21	these	these	DET
ftr-396	134	22	platforms	platform	NOUN
ftr-396	134	23	would	would	AUX
ftr-396	134	24	be	be	AUX
ftr-396	134	25	useful	useful	ADJ
ftr-396	134	26	to	to	ADP
ftr-396	134	27	tax	tax	NOUN
ftr-396	134	28	researchers	researcher	NOUN
ftr-396	134	29	.	.	PUNCT
ftr-396	135	1	in	in	ADP
ftr-396	135	2	our	our	PRON
ftr-396	135	3	view	view	NOUN
ftr-396	135	4	,	,	PUNCT
ftr-396	135	5	the	the	DET
ftr-396	135	6	most	most	ADV
ftr-396	135	7	useful	useful	ADJ
ftr-396	135	8	new	new	ADJ
ftr-396	135	9	features	feature	NOUN
ftr-396	135	10	on	on	ADP
ftr-396	135	11	the	the	DET
ftr-396	135	12	revised	revise	VERB
ftr-396	135	13	bna	bna	PROPN
ftr-396	135	14	platform	platform	NOUN
ftr-396	135	15	are	be	AUX
ftr-396	135	16	:	:	PUNCT
ftr-396	135	17	(	(	PUNCT
ftr-396	135	18	1	1	X
ftr-396	135	19	)	)	PUNCT
ftr-396	135	20	new	new	ADJ
ftr-396	135	21	direct	direct	ADJ
ftr-396	135	22	links	link	NOUN
ftr-396	135	23	to	to	ADP
ftr-396	135	24	news	news	NOUN
ftr-396	135	25	and	and	CCONJ
ftr-396	135	26	commentary	commentary	NOUN
ftr-396	135	27	from	from	ADP
ftr-396	135	28	the	the	DET
ftr-396	135	29	bna	bna	PROPN
ftr-396	135	30	portfolios	portfolio	NOUN
ftr-396	135	31	;	;	PUNCT
ftr-396	135	32	and	and	CCONJ
ftr-396	135	33	(	(	PUNCT
ftr-396	135	34	2	2	X
ftr-396	135	35	)	)	PUNCT
ftr-396	135	36	enhanced	enhance	VERB
ftr-396	135	37	display	display	NOUN
ftr-396	135	38	options	option	NOUN
ftr-396	135	39	,	,	PUNCT
ftr-396	135	40	including	include	VERB
ftr-396	135	41	both	both	DET
ftr-396	135	42	split	split	ADJ
ftr-396	135	43	screen	screen	NOUN
ftr-396	135	44	and	and	CCONJ
ftr-396	135	45	full	full	ADJ
ftr-396	135	46	screen	screen	NOUN
ftr-396	135	47	views	view	NOUN
ftr-396	135	48	.	.	PUNCT
ftr-396	136	1	the	the	DET
ftr-396	136	2	new	new	ADJ
ftr-396	136	3	lexisnexis	lexisnexis	NOUN
ftr-396	136	4	tax	tax	NOUN
ftr-396	136	5	center	center	NOUN
ftr-396	136	6	platform	platform	NOUN
ftr-396	136	7	offers	offer	VERB
ftr-396	136	8	certain	certain	ADJ
ftr-396	136	9	advantages	advantage	NOUN
ftr-396	136	10	as	as	ADP
ftr-396	136	11	compared	compare	VERB
ftr-396	136	12	to	to	ADP
ftr-396	136	13	the	the	DET
ftr-396	136	14	more	more	ADV
ftr-396	136	15	comprehensive	comprehensive	ADJ
ftr-396	136	16	lexisnexis	lexisnexis	NOUN
ftr-396	136	17	platform	platform	NOUN
ftr-396	136	18	.	.	PUNCT
ftr-396	137	1	tax	tax	NOUN
ftr-396	137	2	center	center	NOUN
ftr-396	137	3	isolates	isolate	VERB
ftr-396	137	4	primary	primary	ADJ
ftr-396	137	5	and	and	CCONJ
ftr-396	137	6	secondary	secondary	ADJ
ftr-396	137	7	tax	tax	NOUN
ftr-396	137	8	sources	source	NOUN
ftr-396	137	9	in	in	ADP
ftr-396	137	10	a	a	DET
ftr-396	137	11	smaller	small	ADJ
ftr-396	137	12	tax	tax	NOUN
ftr-396	137	13	focused	focus	VERB
ftr-396	137	14	database	database	NOUN
ftr-396	137	15	and	and	CCONJ
ftr-396	137	16	allows	allow	VERB
ftr-396	137	17	researchers	researcher	NOUN
ftr-396	137	18	to	to	PART
ftr-396	137	19	search	search	VERB
ftr-396	137	20	all	all	DET
ftr-396	137	21	tax	tax	NOUN
ftr-396	137	22	center	center	NOUN
ftr-396	137	23	sources	source	NOUN
ftr-396	137	24	(	(	PUNCT
ftr-396	137	25	including	include	VERB
ftr-396	137	26	cch	cch	PROPN
ftr-396	137	27	,	,	PUNCT
ftr-396	137	28	tax	tax	NOUN
ftr-396	137	29	analysts	analyst	NOUN
ftr-396	137	30	,	,	PUNCT
ftr-396	137	31	matthew	matthew	PROPN
ftr-396	137	32	bender	bender	PROPN
ftr-396	137	33	,	,	PUNCT
ftr-396	137	34	and	and	CCONJ
ftr-396	137	35	kleinrock	kleinrock	PROPN
ftr-396	137	36	sources	sources	PROPN
ftr-396	137	37	)	)	PUNCT
ftr-396	137	38	at	at	ADP
ftr-396	137	39	the	the	DET
ftr-396	137	40	same	same	ADJ
ftr-396	137	41	time	time	NOUN
ftr-396	137	42	.	.	PUNCT
ftr-396	138	1	18	18	NUM
ftr-396	138	2	.	.	X
ftr-396	139	1	westlaw	westlaw	PROPN
ftr-396	139	2	’s	’s	PART
ftr-396	139	3	legislative	legislative	ADJ
ftr-396	139	4	histories	history	NOUN
ftr-396	139	5	go	go	VERB
ftr-396	139	6	back	back	ADV
ftr-396	139	7	as	as	ADV
ftr-396	139	8	far	far	ADV
ftr-396	139	9	as	as	ADP
ftr-396	139	10	1948	1948	NUM
ftr-396	139	11	,	,	PUNCT
ftr-396	139	12	and	and	CCONJ
ftr-396	139	13	lexisnexis	lexisnexis	PROPN
ftr-396	139	14	’	'	PUNCT
ftr-396	139	15	legislative	legislative	ADJ
ftr-396	139	16	histories	history	NOUN
ftr-396	139	17	go	go	VERB
ftr-396	139	18	back	back	ADV
ftr-396	139	19	as	as	ADV
ftr-396	139	20	far	far	ADV
ftr-396	139	21	as	as	ADP
ftr-396	139	22	1954	1954	NUM
ftr-396	139	23	.	.	PUNCT
ftr-396	140	1	19	19	NUM
ftr-396	140	2	.	.	NUM
ftr-396	140	3	cummings	cummings	PROPN
ftr-396	140	4	,	,	PUNCT
ftr-396	140	5	supra	supra	PROPN
ftr-396	140	6	note	note	NOUN
ftr-396	140	7	5	5	NUM
ftr-396	140	8	,	,	PUNCT
ftr-396	140	9	at	at	ADP
ftr-396	140	10	341	341	NUM
ftr-396	140	11	(	(	PUNCT
ftr-396	140	12	ria	ria	PROPN
ftr-396	140	13	and	and	CCONJ
ftr-396	140	14	cch	cch	PROPN
ftr-396	140	15	legislative	legislative	ADJ
ftr-396	140	16	histories	history	NOUN
ftr-396	140	17	“	"	PUNCT
ftr-396	140	18	are	be	AUX
ftr-396	140	19	not	not	PART
ftr-396	140	20	citable	citable	ADJ
ftr-396	140	21	”	"	PUNCT
ftr-396	140	22	because	because	SCONJ
ftr-396	140	23	“	"	PUNCT
ftr-396	140	24	they	they	PRON
ftr-396	140	25	do	do	AUX
ftr-396	140	26	not	not	PART
ftr-396	140	27	state	state	VERB
ftr-396	140	28	the	the	DET
ftr-396	140	29	number	number	NOUN
ftr-396	140	30	of	of	ADP
ftr-396	140	31	the	the	DET
ftr-396	140	32	report	report	NOUN
ftr-396	140	33	,	,	PUNCT
ftr-396	140	34	much	much	ADV
ftr-396	140	35	less	less	ADJ
ftr-396	140	36	its	its	PRON
ftr-396	140	37	official	official	ADJ
ftr-396	140	38	citation	citation	NOUN
ftr-396	140	39	and	and	CCONJ
ftr-396	140	40	page	page	NOUN
ftr-396	140	41	number	number	NOUN
ftr-396	140	42	”	"	PUNCT
ftr-396	140	43	)	)	PUNCT
ftr-396	140	44	.	.	PUNCT
ftr-396	141	1	as	as	SCONJ
ftr-396	141	2	we	we	PRON
ftr-396	141	3	researched	research	VERB
ftr-396	141	4	the	the	DET
ftr-396	141	5	hypothetical	hypothetical	ADJ
ftr-396	141	6	discussed	discuss	VERB
ftr-396	141	7	in	in	ADP
ftr-396	141	8	part	part	NOUN
ftr-396	141	9	iv	iv	ADP
ftr-396	141	10	of	of	ADP
ftr-396	141	11	this	this	DET
ftr-396	141	12	article	article	NOUN
ftr-396	141	13	,	,	PUNCT
ftr-396	141	14	we	we	PRON
ftr-396	141	15	discovered	discover	VERB
ftr-396	141	16	that	that	SCONJ
ftr-396	141	17	journal	journal	PROPN
ftr-396	141	18	articles	article	NOUN
ftr-396	141	19	in	in	ADP
ftr-396	141	20	the	the	DET
ftr-396	141	21	ria	ria	PROPN
ftr-396	141	22	checkpoint	checkpoint	NOUN
ftr-396	141	23	database	database	NOUN
ftr-396	141	24	similarly	similarly	ADV
ftr-396	141	25	are	be	AUX
ftr-396	141	26	not	not	PART
ftr-396	141	27	“	"	PUNCT
ftr-396	141	28	citable	citable	ADJ
ftr-396	141	29	”	"	PUNCT
ftr-396	141	30	because	because	SCONJ
ftr-396	141	31	the	the	DET
ftr-396	141	32	database	database	NOUN
ftr-396	141	33	does	do	AUX
ftr-396	141	34	not	not	PART
ftr-396	141	35	provide	provide	VERB
ftr-396	141	36	all	all	PRON
ftr-396	141	37	of	of	ADP
ftr-396	141	38	the	the	DET
ftr-396	141	39	information	information	NOUN
ftr-396	141	40	required	require	VERB
ftr-396	141	41	for	for	ADP
ftr-396	141	42	a	a	DET
ftr-396	141	43	proper	proper	ADJ
ftr-396	141	44	citation	citation	NOUN
ftr-396	141	45	.	.	PUNCT
ftr-396	142	1	see	see	VERB
ftr-396	142	2	infra	infra	NOUN
ftr-396	142	3	note	note	VERB
ftr-396	142	4	67	67	NUM
ftr-396	142	5	.	.	PUNCT
ftr-396	142	6	944	944	NUM
ftr-396	143	1	florida	florida	PROPN
ftr-396	143	2	tax	tax	PROPN
ftr-396	143	3	review	review	NOUN
ftr-396	144	1	[	[	X
ftr-396	144	2	vol	vol	NOUN
ftr-396	144	3	.	.	NOUN
ftr-396	144	4	8:9	8:9	NUM
ftr-396	144	5	all	all	PRON
ftr-396	144	6	but	but	SCONJ
ftr-396	144	7	one	one	NUM
ftr-396	144	8	of	of	ADP
ftr-396	144	9	the	the	DET
ftr-396	144	10	platforms	platform	NOUN
ftr-396	144	11	provide	provide	VERB
ftr-396	144	12	an	an	DET
ftr-396	144	13	easy	easy	ADJ
ftr-396	144	14	,	,	PUNCT
ftr-396	144	15	streamlined	streamlined	ADJ
ftr-396	144	16	“	"	PUNCT
ftr-396	144	17	citator	citator	NOUN
ftr-396	144	18	”	"	PUNCT
ftr-396	144	19	for	for	ADP
ftr-396	144	20	checking	check	VERB
ftr-396	144	21	the	the	DET
ftr-396	144	22	subsequent	subsequent	ADJ
ftr-396	144	23	history	history	NOUN
ftr-396	144	24	of	of	ADP
ftr-396	144	25	many	many	ADJ
ftr-396	144	26	primary	primary	ADJ
ftr-396	144	27	tax	tax	NOUN
ftr-396	144	28	sources	source	NOUN
ftr-396	144	29	.	.	PUNCT
ftr-396	145	1	westlaw	westlaw	NOUN
ftr-396	145	2	and	and	CCONJ
ftr-396	145	3	lexisnexis	lexisnexis	NOUN
ftr-396	145	4	provide	provide	VERB
ftr-396	145	5	the	the	DET
ftr-396	145	6	keycite	keycite	NOUN
ftr-396	145	7	and	and	CCONJ
ftr-396	145	8	shepard	shepard	NOUN
ftr-396	145	9	’s	’s	PART
ftr-396	145	10	citation	citation	NOUN
ftr-396	145	11	systems	system	NOUN
ftr-396	145	12	,	,	PUNCT
ftr-396	145	13	respectively	respectively	ADV
ftr-396	145	14	.	.	PUNCT
ftr-396	146	1	both	both	PRON
ftr-396	146	2	are	be	AUX
ftr-396	146	3	comprehensive	comprehensive	ADJ
ftr-396	146	4	citators	citator	NOUN
ftr-396	146	5	with	with	ADP
ftr-396	146	6	useful	useful	ADJ
ftr-396	146	7	features	feature	NOUN
ftr-396	146	8	,	,	PUNCT
ftr-396	146	9	such	such	ADJ
ftr-396	146	10	as	as	ADP
ftr-396	146	11	keycite	keycite	PROPN
ftr-396	146	12	’s	’s	PART
ftr-396	146	13	“	"	PUNCT
ftr-396	146	14	depth	depth	NOUN
ftr-396	146	15	of	of	ADP
ftr-396	146	16	treatment	treatment	NOUN
ftr-396	146	17	”	"	PUNCT
ftr-396	146	18	stars	star	NOUN
ftr-396	146	19	.	.	PUNCT
ftr-396	147	1	ria	ria	PROPN
ftr-396	147	2	checkpoint	checkpoint	NOUN
ftr-396	147	3	and	and	CCONJ
ftr-396	147	4	cch	cch	PROPN
ftr-396	147	5	each	each	PRON
ftr-396	147	6	provide	provide	VERB
ftr-396	147	7	their	their	PRON
ftr-396	147	8	own	own	ADJ
ftr-396	147	9	tax	tax	NOUN
ftr-396	147	10	citators	citator	NOUN
ftr-396	147	11	,	,	PUNCT
ftr-396	147	12	but	but	CCONJ
ftr-396	147	13	these	these	DET
ftr-396	147	14	citators	citator	NOUN
ftr-396	147	15	do	do	AUX
ftr-396	147	16	not	not	PART
ftr-396	147	17	cite	cite	VERB
ftr-396	147	18	to	to	ADP
ftr-396	147	19	as	as	ADV
ftr-396	147	20	many	many	ADJ
ftr-396	147	21	sources	source	NOUN
ftr-396	147	22	as	as	ADP
ftr-396	147	23	the	the	DET
ftr-396	147	24	keycite	keycite	NOUN
ftr-396	147	25	and	and	CCONJ
ftr-396	147	26	shepard	shepard	NOUN
ftr-396	147	27	’s	’s	PART
ftr-396	147	28	citation	citation	NOUN
ftr-396	147	29	systems	system	NOUN
ftr-396	147	30	.	.	PUNCT
ftr-396	148	1	bna	bna	PROPN
ftr-396	148	2	has	have	VERB
ftr-396	148	3	no	no	DET
ftr-396	148	4	citator	citator	NOUN
ftr-396	148	5	and	and	CCONJ
ftr-396	148	6	requires	require	VERB
ftr-396	148	7	a	a	DET
ftr-396	148	8	new	new	ADJ
ftr-396	148	9	search	search	NOUN
ftr-396	148	10	of	of	ADP
ftr-396	148	11	the	the	DET
ftr-396	148	12	database	database	NOUN
ftr-396	148	13	(	(	PUNCT
ftr-396	148	14	using	use	VERB
ftr-396	148	15	the	the	DET
ftr-396	148	16	source	source	NOUN
ftr-396	148	17	to	to	PART
ftr-396	148	18	be	be	AUX
ftr-396	148	19	cite	cite	VERB
ftr-396	148	20	checked	check	VERB
ftr-396	148	21	as	as	ADP
ftr-396	148	22	a	a	DET
ftr-396	148	23	search	search	NOUN
ftr-396	148	24	term	term	NOUN
ftr-396	148	25	)	)	PUNCT
ftr-396	148	26	to	to	PART
ftr-396	148	27	check	check	VERB
ftr-396	148	28	subsequent	subsequent	ADJ
ftr-396	148	29	history	history	NOUN
ftr-396	148	30	.	.	PUNCT
ftr-396	149	1	for	for	ADP
ftr-396	149	2	example	example	NOUN
ftr-396	149	3	,	,	PUNCT
ftr-396	149	4	if	if	SCONJ
ftr-396	149	5	one	one	PRON
ftr-396	149	6	wanted	want	VERB
ftr-396	149	7	to	to	PART
ftr-396	149	8	determine	determine	VERB
ftr-396	149	9	whether	whether	SCONJ
ftr-396	149	10	rev	rev	NOUN
ftr-396	149	11	.	.	PROPN
ftr-396	149	12	rul	rul	NOUN
ftr-396	149	13	.	.	PUNCT
ftr-396	150	1	60	60	NUM
ftr-396	150	2	-	-	SYM
ftr-396	150	3	3120	3120	NUM
ftr-396	150	4	had	have	AUX
ftr-396	150	5	been	be	AUX
ftr-396	150	6	superceded	supercede	VERB
ftr-396	150	7	or	or	CCONJ
ftr-396	150	8	rendered	render	VERB
ftr-396	150	9	obsolete	obsolete	ADJ
ftr-396	150	10	,	,	PUNCT
ftr-396	150	11	it	it	PRON
ftr-396	150	12	would	would	AUX
ftr-396	150	13	be	be	AUX
ftr-396	150	14	necessary	necessary	ADJ
ftr-396	150	15	to	to	PART
ftr-396	150	16	run	run	VERB
ftr-396	150	17	a	a	DET
ftr-396	150	18	search	search	NOUN
ftr-396	150	19	using	use	VERB
ftr-396	150	20	“	"	PUNCT
ftr-396	150	21	rev	rev	X
ftr-396	150	22	.	.	PROPN
ftr-396	150	23	rul	rul	PROPN
ftr-396	150	24	.	.	PUNCT
ftr-396	151	1	6031	6031	NUM
ftr-396	151	2	”	"	PUNCT
ftr-396	152	1	as	as	ADP
ftr-396	152	2	the	the	DET
ftr-396	152	3	search	search	NOUN
ftr-396	152	4	term	term	NOUN
ftr-396	152	5	.	.	PUNCT
ftr-396	153	1	it	it	PRON
ftr-396	153	2	is	be	AUX
ftr-396	153	3	often	often	ADV
ftr-396	153	4	helpful	helpful	ADJ
ftr-396	153	5	to	to	PART
ftr-396	153	6	supplement	supplement	VERB
ftr-396	153	7	the	the	DET
ftr-396	153	8	citators	citator	NOUN
ftr-396	153	9	with	with	ADP
ftr-396	153	10	additional	additional	ADJ
ftr-396	153	11	database	database	NOUN
ftr-396	153	12	searches	search	NOUN
ftr-396	153	13	,	,	PUNCT
ftr-396	153	14	to	to	PART
ftr-396	153	15	catch	catch	VERB
ftr-396	153	16	subtle	subtle	ADJ
ftr-396	153	17	changes	change	NOUN
ftr-396	153	18	in	in	ADP
ftr-396	153	19	the	the	DET
ftr-396	153	20	law	law	NOUN
ftr-396	153	21	.	.	PUNCT
ftr-396	154	1	for	for	ADP
ftr-396	154	2	example	example	NOUN
ftr-396	154	3	,	,	PUNCT
ftr-396	154	4	although	although	SCONJ
ftr-396	154	5	a	a	DET
ftr-396	154	6	citator	citator	NOUN
ftr-396	154	7	search	search	NOUN
ftr-396	154	8	of	of	ADP
ftr-396	154	9	rev	rev	PROPN
ftr-396	154	10	.	.	PROPN
ftr-396	154	11	rul	rul	NOUN
ftr-396	154	12	.	.	PUNCT
ftr-396	154	13	60	60	NUM
ftr-396	154	14	-	-	SYM
ftr-396	154	15	31	31	NUM
ftr-396	154	16	indicates	indicate	VERB
ftr-396	154	17	that	that	SCONJ
ftr-396	154	18	the	the	DET
ftr-396	154	19	revenue	revenue	NOUN
ftr-396	154	20	ruling	ruling	NOUN
ftr-396	154	21	has	have	AUX
ftr-396	154	22	not	not	PART
ftr-396	154	23	been	be	AUX
ftr-396	154	24	superceded	supercede	VERB
ftr-396	154	25	or	or	CCONJ
ftr-396	154	26	rendered	render	VERB
ftr-396	154	27	obsolete	obsolete	ADJ
ftr-396	154	28	,	,	PUNCT
ftr-396	154	29	the	the	DET
ftr-396	154	30	enactment	enactment	NOUN
ftr-396	154	31	of	of	ADP
ftr-396	154	32	section	section	NOUN
ftr-396	154	33	409a	409a	NOUN
ftr-396	154	34	could	could	AUX
ftr-396	154	35	potentially	potentially	ADV
ftr-396	154	36	change	change	VERB
ftr-396	154	37	the	the	DET
ftr-396	154	38	outcome	outcome	NOUN
ftr-396	154	39	of	of	ADP
ftr-396	154	40	some	some	PRON
ftr-396	154	41	of	of	ADP
ftr-396	154	42	the	the	DET
ftr-396	154	43	compensation	compensation	NOUN
ftr-396	154	44	deferral	deferral	ADJ
ftr-396	154	45	mechanisms	mechanism	NOUN
ftr-396	154	46	discussed	discuss	VERB
ftr-396	154	47	in	in	ADP
ftr-396	154	48	rev	rev	PROPN
ftr-396	154	49	.	.	PROPN
ftr-396	154	50	rul	rul	NOUN
ftr-396	154	51	.	.	PUNCT
ftr-396	155	1	60	60	NUM
ftr-396	155	2	-	-	SYM
ftr-396	155	3	31	31	NUM
ftr-396	155	4	.	.	PUNCT
ftr-396	156	1	b.	b.	PROPN
ftr-396	156	2	secondary	secondary	ADJ
ftr-396	156	3	sources	source	NOUN
ftr-396	156	4	available	available	ADJ
ftr-396	156	5	on	on	ADP
ftr-396	156	6	the	the	DET
ftr-396	156	7	five	five	NUM
ftr-396	156	8	electronic	electronic	ADJ
ftr-396	156	9	tax	tax	NOUN
ftr-396	156	10	research	research	NOUN
ftr-396	156	11	platforms	platform	NOUN
ftr-396	156	12	there	there	PRON
ftr-396	156	13	are	be	VERB
ftr-396	156	14	significant	significant	ADJ
ftr-396	156	15	differences	difference	NOUN
ftr-396	156	16	in	in	ADP
ftr-396	156	17	the	the	DET
ftr-396	156	18	secondary	secondary	ADJ
ftr-396	156	19	sources	source	NOUN
ftr-396	156	20	available	available	ADJ
ftr-396	156	21	on	on	ADP
ftr-396	156	22	the	the	DET
ftr-396	156	23	various	various	ADJ
ftr-396	156	24	electronic	electronic	ADJ
ftr-396	156	25	tax	tax	NOUN
ftr-396	156	26	research	research	NOUN
ftr-396	156	27	platforms	platform	NOUN
ftr-396	156	28	.	.	PUNCT
ftr-396	157	1	secondary	secondary	ADJ
ftr-396	157	2	sources	source	NOUN
ftr-396	157	3	include	include	VERB
ftr-396	157	4	treatises	treatise	NOUN
ftr-396	157	5	,	,	PUNCT
ftr-396	157	6	portfolios	portfolio	NOUN
ftr-396	157	7	,	,	PUNCT
ftr-396	157	8	and	and	CCONJ
ftr-396	157	9	journal	journal	NOUN
ftr-396	157	10	articles	article	NOUN
ftr-396	157	11	written	write	VERB
ftr-396	157	12	by	by	ADP
ftr-396	157	13	tax	tax	NOUN
ftr-396	157	14	experts	expert	NOUN
ftr-396	157	15	from	from	ADP
ftr-396	157	16	academia	academia	NOUN
ftr-396	157	17	and	and	CCONJ
ftr-396	157	18	the	the	DET
ftr-396	157	19	practicing	practice	VERB
ftr-396	157	20	tax	tax	NOUN
ftr-396	157	21	bar	bar	NOUN
ftr-396	157	22	.	.	PUNCT
ftr-396	158	1	the	the	DET
ftr-396	158	2	most	most	ADV
ftr-396	158	3	commonly	commonly	ADV
ftr-396	158	4	used	use	VERB
ftr-396	158	5	authoritative	authoritative	ADJ
ftr-396	158	6	secondary	secondary	ADJ
ftr-396	158	7	sources	source	NOUN
ftr-396	158	8	are	be	AUX
ftr-396	158	9	tax	tax	NOUN
ftr-396	158	10	treatises	treatise	NOUN
ftr-396	158	11	and	and	CCONJ
ftr-396	158	12	tax	tax	NOUN
ftr-396	158	13	practice	practice	NOUN
ftr-396	158	14	journals	journal	NOUN
ftr-396	158	15	published	publish	VERB
ftr-396	158	16	by	by	ADP
ftr-396	158	17	warren	warren	PROPN
ftr-396	158	18	,	,	PUNCT
ftr-396	158	19	gorham	gorham	PROPN
ftr-396	158	20	&	&	CCONJ
ftr-396	158	21	lamont21	lamont21	PROPN
ftr-396	158	22	and	and	CCONJ
ftr-396	158	23	other	other	ADJ
ftr-396	158	24	publishers,22	publishers,22	NOUN
ftr-396	158	25	bna	bna	PROPN
ftr-396	158	26	tax	tax	NOUN
ftr-396	158	27	management	management	NOUN
ftr-396	158	28	portfolios	portfolio	NOUN
ftr-396	158	29	,	,	PUNCT
ftr-396	158	30	bna	bna	PROPN
ftr-396	158	31	daily	daily	ADJ
ftr-396	158	32	tax	tax	NOUN
ftr-396	158	33	report	report	NOUN
ftr-396	158	34	,	,	PUNCT
ftr-396	158	35	tax	tax	NOUN
ftr-396	158	36	analysts	analyst	NOUN
ftr-396	158	37	’	’	PART
ftr-396	158	38	tax	tax	NOUN
ftr-396	158	39	notes	note	NOUN
ftr-396	158	40	weekly	weekly	ADJ
ftr-396	158	41	magazine	magazine	NOUN
ftr-396	158	42	,	,	PUNCT
ftr-396	158	43	tax	tax	NOUN
ftr-396	158	44	analysts	analyst	NOUN
ftr-396	158	45	’	’	PART
ftr-396	158	46	tax	tax	NOUN
ftr-396	158	47	notes	note	NOUN
ftr-396	158	48	today	today	NOUN
ftr-396	158	49	,	,	PUNCT
ftr-396	158	50	practicing	practice	VERB
ftr-396	158	51	law	law	NOUN
ftr-396	158	52	institute	institute	NOUN
ftr-396	158	53	(	(	PUNCT
ftr-396	158	54	pli	pli	PROPN
ftr-396	158	55	)	)	PUNCT
ftr-396	158	56	publications	publication	NOUN
ftr-396	158	57	,	,	PUNCT
ftr-396	158	58	proceedings	proceeding	NOUN
ftr-396	158	59	of	of	ADP
ftr-396	158	60	the	the	DET
ftr-396	158	61	major	major	ADJ
ftr-396	158	62	tax	tax	NOUN
ftr-396	158	63	institutes	institute	NOUN
ftr-396	158	64	(	(	PUNCT
ftr-396	158	65	e.g.	e.g.	ADV
ftr-396	158	66	,	,	PUNCT
ftr-396	158	67	nyu	nyu	PROPN
ftr-396	158	68	and	and	CCONJ
ftr-396	158	69	usc	usc	PROPN
ftr-396	158	70	)	)	PUNCT
ftr-396	158	71	,	,	PUNCT
ftr-396	158	72	and	and	CCONJ
ftr-396	158	73	law	law	NOUN
ftr-396	158	74	review	review	NOUN
ftr-396	158	75	articles	article	NOUN
ftr-396	158	76	.	.	PUNCT
ftr-396	159	1	secondary	secondary	ADJ
ftr-396	159	2	sources	source	NOUN
ftr-396	159	3	also	also	ADV
ftr-396	159	4	include	include	VERB
ftr-396	159	5	much	much	ADV
ftr-396	159	6	less	less	ADV
ftr-396	159	7	authoritative	authoritative	ADJ
ftr-396	159	8	content	content	NOUN
ftr-396	159	9	prepared	prepare	VERB
ftr-396	159	10	by	by	ADP
ftr-396	159	11	the	the	DET
ftr-396	159	12	editorial	editorial	ADJ
ftr-396	159	13	staff	staff	NOUN
ftr-396	159	14	of	of	ADP
ftr-396	159	15	various	various	ADJ
ftr-396	159	16	legal	legal	ADJ
ftr-396	159	17	publishers	publisher	NOUN
ftr-396	159	18	,	,	PUNCT
ftr-396	159	19	such	such	ADJ
ftr-396	159	20	as	as	ADP
ftr-396	159	21	cch	cch	PROPN
ftr-396	159	22	and	and	CCONJ
ftr-396	159	23	ria	ria	PROPN
ftr-396	159	24	.	.	PROPN
ftr-396	160	1	in	in	ADP
ftr-396	160	2	recent	recent	ADJ
ftr-396	160	3	years	year	NOUN
ftr-396	160	4	,	,	PUNCT
ftr-396	160	5	there	there	PRON
ftr-396	160	6	has	have	AUX
ftr-396	160	7	been	be	AUX
ftr-396	160	8	a	a	DET
ftr-396	160	9	consolidation	consolidation	NOUN
ftr-396	160	10	of	of	ADP
ftr-396	160	11	legal	legal	ADJ
ftr-396	160	12	publishers	publisher	NOUN
ftr-396	160	13	,	,	PUNCT
ftr-396	160	14	with	with	ADP
ftr-396	160	15	numerous	numerous	ADJ
ftr-396	160	16	tax	tax	NOUN
ftr-396	160	17	publishers	publisher	NOUN
ftr-396	160	18	being	be	AUX
ftr-396	160	19	acquired	acquire	VERB
ftr-396	160	20	by	by	ADP
ftr-396	160	21	larger	large	ADJ
ftr-396	160	22	publishers	publisher	NOUN
ftr-396	160	23	.	.	PUNCT
ftr-396	161	1	currently	currently	ADV
ftr-396	161	2	:	:	PUNCT
ftr-396	161	3	(	(	PUNCT
ftr-396	161	4	1	1	X
ftr-396	161	5	)	)	PUNCT
ftr-396	161	6	reed	reed	NOUN
ftr-396	161	7	elsevier	elsevier	PROPN
ftr-396	161	8	owns	own	VERB
ftr-396	161	9	(	(	PUNCT
ftr-396	161	10	a	a	PRON
ftr-396	161	11	)	)	PUNCT
ftr-396	161	12	lexisnexis	lexisnexis	NOUN
ftr-396	161	13	and	and	CCONJ
ftr-396	161	14	(	(	PUNCT
ftr-396	161	15	b	b	X
ftr-396	161	16	)	)	PUNCT
ftr-396	161	17	matthew	matthew	PROPN
ftr-396	161	18	bender	bender	PROPN
ftr-396	161	19	;	;	PUNCT
ftr-396	161	20	(	(	PUNCT
ftr-396	161	21	2	2	X
ftr-396	161	22	)	)	PUNCT
ftr-396	161	23	thomson	thomson	NOUN
ftr-396	161	24	owns	own	VERB
ftr-396	161	25	(	(	PUNCT
ftr-396	161	26	a	a	PRON
ftr-396	161	27	)	)	PUNCT
ftr-396	161	28	westlaw	westlaw	NOUN
ftr-396	161	29	,	,	PUNCT
ftr-396	161	30	(	(	PUNCT
ftr-396	161	31	b	b	X
ftr-396	161	32	)	)	PUNCT
ftr-396	161	33	ria	ria	PROPN
ftr-396	161	34	checkpoint	checkpoint	NOUN
ftr-396	161	35	,	,	PUNCT
ftr-396	161	36	(	(	PUNCT
ftr-396	161	37	c	c	X
ftr-396	161	38	)	)	PUNCT
ftr-396	161	39	warren	warren	PROPN
ftr-396	161	40	,	,	PUNCT
ftr-396	161	41	gorham	gorham	PROPN
ftr-396	161	42	&	&	CCONJ
ftr-396	161	43	lamont	lamont	PROPN
ftr-396	161	44	,	,	PUNCT
ftr-396	161	45	and	and	CCONJ
ftr-396	161	46	(	(	PUNCT
ftr-396	161	47	d	d	NOUN
ftr-396	161	48	)	)	PUNCT
ftr-396	161	49	ppc	ppc	NOUN
ftr-396	161	50	(	(	PUNCT
ftr-396	161	51	practitioners	practitioner	NOUN
ftr-396	161	52	publishing	publish	VERB
ftr-396	161	53	company	company	NOUN
ftr-396	161	54	)	)	PUNCT
ftr-396	161	55	;	;	PUNCT
ftr-396	161	56	and	and	CCONJ
ftr-396	162	1	20	20	NUM
ftr-396	162	2	.	.	PUNCT
ftr-396	162	3	rev	rev	PROPN
ftr-396	162	4	.	.	PUNCT
ftr-396	162	5	rul	rul	PROPN
ftr-396	162	6	.	.	PUNCT
ftr-396	163	1	60	60	NUM
ftr-396	163	2	-	-	SYM
ftr-396	163	3	31	31	NUM
ftr-396	163	4	,	,	PUNCT
ftr-396	163	5	1960	1960	NUM
ftr-396	163	6	-	-	SYM
ftr-396	163	7	1	1	NUM
ftr-396	163	8	c.b	c.b	PROPN
ftr-396	163	9	.	.	PROPN
ftr-396	163	10	174	174	NUM
ftr-396	163	11	.	.	PUNCT
ftr-396	163	12	21	21	NUM
ftr-396	163	13	.	.	PUNCT
ftr-396	164	1	see	see	VERB
ftr-396	164	2	,	,	PUNCT
ftr-396	164	3	e.g.	e.g.	ADV
ftr-396	164	4	,	,	PUNCT
ftr-396	164	5	boris	boris	PROPN
ftr-396	164	6	i.	i.	PROPN
ftr-396	164	7	bittker	bittker	PROPN
ftr-396	164	8	&	&	CCONJ
ftr-396	164	9	james	james	PROPN
ftr-396	164	10	s.	s.	PROPN
ftr-396	164	11	eustice	eustice	PROPN
ftr-396	164	12	,	,	PUNCT
ftr-396	164	13	federal	federal	ADJ
ftr-396	164	14	income	income	NOUN
ftr-396	164	15	taxation	taxation	NOUN
ftr-396	164	16	of	of	ADP
ftr-396	164	17	corporations	corporation	NOUN
ftr-396	164	18	&	&	CCONJ
ftr-396	164	19	shareholders	shareholder	NOUN
ftr-396	164	20	(	(	PUNCT
ftr-396	164	21	7th	7th	ADJ
ftr-396	164	22	ed	ed	NOUN
ftr-396	164	23	.	.	PROPN
ftr-396	164	24	2000	2000	NUM
ftr-396	164	25	&	&	CCONJ
ftr-396	164	26	supp	supp	PROPN
ftr-396	164	27	.	.	PUNCT
ftr-396	165	1	2007	2007	NUM
ftr-396	165	2	)	)	PUNCT
ftr-396	165	3	.	.	PUNCT
ftr-396	166	1	22	22	NUM
ftr-396	166	2	.	.	PUNCT
ftr-396	167	1	see	see	VERB
ftr-396	167	2	,	,	PUNCT
ftr-396	167	3	e.g.	e.g.	ADV
ftr-396	167	4	,	,	PUNCT
ftr-396	167	5	martin	martin	PROPN
ftr-396	167	6	d.	d.	PROPN
ftr-396	167	7	ginsburg	ginsburg	PROPN
ftr-396	167	8	&	&	CCONJ
ftr-396	167	9	jack	jack	PROPN
ftr-396	167	10	s.	s.	PROPN
ftr-396	167	11	levin	levin	PROPN
ftr-396	167	12	,	,	PUNCT
ftr-396	167	13	mergers	merger	NOUN
ftr-396	167	14	,	,	PUNCT
ftr-396	167	15	acquisitions	acquisition	NOUN
ftr-396	167	16	&	&	CCONJ
ftr-396	167	17	buyouts	buyout	NOUN
ftr-396	167	18	:	:	PUNCT
ftr-396	167	19	a	a	DET
ftr-396	167	20	transactional	transactional	ADJ
ftr-396	167	21	analysis	analysis	NOUN
ftr-396	167	22	of	of	ADP
ftr-396	167	23	the	the	DET
ftr-396	167	24	governing	govern	VERB
ftr-396	167	25	tax	tax	NOUN
ftr-396	167	26	,	,	PUNCT
ftr-396	167	27	legal	legal	ADJ
ftr-396	167	28	,	,	PUNCT
ftr-396	167	29	and	and	CCONJ
ftr-396	167	30	accounting	accounting	NOUN
ftr-396	167	31	considerations	consideration	NOUN
ftr-396	167	32	(	(	PUNCT
ftr-396	167	33	2007	2007	NUM
ftr-396	167	34	)	)	PUNCT
ftr-396	167	35	.	.	PUNCT
ftr-396	168	1	2008	2008	NUM
ftr-396	169	1	the	the	DET
ftr-396	169	2	virtural	virtural	ADJ
ftr-396	169	3	tax	tax	NOUN
ftr-396	169	4	library	library	NOUN
ftr-396	169	5	945	945	NUM
ftr-396	169	6	(	(	PUNCT
ftr-396	169	7	3	3	X
ftr-396	169	8	)	)	PUNCT
ftr-396	169	9	wolters	wolters	PROPN
ftr-396	169	10	kluwer	kluwer	PROPN
ftr-396	169	11	owns	own	VERB
ftr-396	169	12	(	(	PUNCT
ftr-396	169	13	a	a	PRON
ftr-396	169	14	)	)	PUNCT
ftr-396	169	15	cch	cch	NOUN
ftr-396	169	16	,	,	PUNCT
ftr-396	169	17	(	(	PUNCT
ftr-396	169	18	b	b	X
ftr-396	169	19	)	)	PUNCT
ftr-396	169	20	aspen	aspen	NOUN
ftr-396	169	21	,	,	PUNCT
ftr-396	169	22	(	(	PUNCT
ftr-396	169	23	c	c	NOUN
ftr-396	169	24	)	)	PUNCT
ftr-396	169	25	panel	panel	NOUN
ftr-396	169	26	,	,	PUNCT
ftr-396	169	27	(	(	PUNCT
ftr-396	169	28	d	d	X
ftr-396	169	29	)	)	PUNCT
ftr-396	169	30	kleinrock	kleinrock	PROPN
ftr-396	169	31	,	,	PUNCT
ftr-396	169	32	and	and	CCONJ
ftr-396	169	33	(	(	PUNCT
ftr-396	169	34	e	e	NOUN
ftr-396	169	35	)	)	PUNCT
ftr-396	169	36	loislaw	loislaw	NOUN
ftr-396	169	37	.	.	PUNCT
ftr-396	170	1	the	the	DET
ftr-396	170	2	consolidation	consolidation	NOUN
ftr-396	170	3	of	of	ADP
ftr-396	170	4	the	the	DET
ftr-396	170	5	publishers	publisher	NOUN
ftr-396	170	6	has	have	AUX
ftr-396	170	7	had	have	VERB
ftr-396	170	8	an	an	DET
ftr-396	170	9	impact	impact	NOUN
ftr-396	170	10	on	on	ADP
ftr-396	170	11	the	the	DET
ftr-396	170	12	content	content	NOUN
ftr-396	170	13	available	available	ADJ
ftr-396	170	14	on	on	ADP
ftr-396	170	15	the	the	DET
ftr-396	170	16	various	various	ADJ
ftr-396	170	17	electronic	electronic	ADJ
ftr-396	170	18	tax	tax	NOUN
ftr-396	170	19	research	research	NOUN
ftr-396	170	20	platforms	platform	NOUN
ftr-396	170	21	.	.	PUNCT
ftr-396	171	1	for	for	ADP
ftr-396	171	2	example	example	NOUN
ftr-396	171	3	,	,	PUNCT
ftr-396	171	4	the	the	DET
ftr-396	171	5	highly	highly	ADV
ftr-396	171	6	authoritative	authoritative	ADJ
ftr-396	171	7	warren	warren	NOUN
ftr-396	171	8	,	,	PUNCT
ftr-396	171	9	gorham	gorham	PROPN
ftr-396	171	10	&	&	CCONJ
ftr-396	171	11	lamont	lamont	PROPN
ftr-396	171	12	treatises	treatise	NOUN
ftr-396	171	13	and	and	CCONJ
ftr-396	171	14	journals	journal	NOUN
ftr-396	171	15	are	be	AUX
ftr-396	171	16	available	available	ADJ
ftr-396	171	17	exclusively	exclusively	ADV
ftr-396	171	18	on	on	ADP
ftr-396	171	19	the	the	DET
ftr-396	171	20	ria	ria	PROPN
ftr-396	171	21	checkpoint	checkpoint	NOUN
ftr-396	171	22	and	and	CCONJ
ftr-396	171	23	westlaw	westlaw	NOUN
ftr-396	171	24	platforms	platform	NOUN
ftr-396	171	25	,	,	PUNCT
ftr-396	171	26	due	due	ADP
ftr-396	171	27	to	to	ADP
ftr-396	171	28	the	the	DET
ftr-396	171	29	thomson	thomson	NOUN
ftr-396	171	30	publishing	publish	VERB
ftr-396	171	31	affiliation	affiliation	NOUN
ftr-396	171	32	.	.	PUNCT
ftr-396	172	1	despite	despite	SCONJ
ftr-396	172	2	the	the	DET
ftr-396	172	3	recent	recent	ADJ
ftr-396	172	4	consolidation	consolidation	NOUN
ftr-396	172	5	of	of	ADP
ftr-396	172	6	tax	tax	NOUN
ftr-396	172	7	publishers	publisher	NOUN
ftr-396	172	8	,	,	PUNCT
ftr-396	172	9	some	some	DET
ftr-396	172	10	tax	tax	NOUN
ftr-396	172	11	publishers	publisher	NOUN
ftr-396	172	12	,	,	PUNCT
ftr-396	172	13	such	such	ADJ
ftr-396	172	14	as	as	ADP
ftr-396	172	15	bna	bna	PROPN
ftr-396	172	16	and	and	CCONJ
ftr-396	172	17	tax	tax	NOUN
ftr-396	172	18	analysts	analyst	NOUN
ftr-396	172	19	,	,	PUNCT
ftr-396	172	20	have	have	AUX
ftr-396	172	21	remained	remain	VERB
ftr-396	172	22	independent	independent	ADJ
ftr-396	172	23	.	.	PUNCT
ftr-396	173	1	some	some	PRON
ftr-396	173	2	of	of	ADP
ftr-396	173	3	these	these	DET
ftr-396	173	4	independent	independent	ADJ
ftr-396	173	5	publishers	publisher	NOUN
ftr-396	173	6	have	have	AUX
ftr-396	173	7	contracted	contract	VERB
ftr-396	173	8	to	to	PART
ftr-396	173	9	make	make	VERB
ftr-396	173	10	their	their	PRON
ftr-396	173	11	print	print	NOUN
ftr-396	173	12	content	content	NOUN
ftr-396	173	13	available	available	ADJ
ftr-396	173	14	on	on	ADP
ftr-396	173	15	specific	specific	ADJ
ftr-396	173	16	electronic	electronic	ADJ
ftr-396	173	17	research	research	NOUN
ftr-396	173	18	platforms	platform	NOUN
ftr-396	173	19	.	.	PUNCT
ftr-396	174	1	for	for	ADP
ftr-396	174	2	example	example	NOUN
ftr-396	174	3	,	,	PUNCT
ftr-396	174	4	tax	tax	NOUN
ftr-396	174	5	analysts	analyst	NOUN
ftr-396	174	6	content	content	NOUN
ftr-396	174	7	is	be	AUX
ftr-396	174	8	available	available	ADJ
ftr-396	174	9	exclusively	exclusively	ADV
ftr-396	174	10	on	on	ADP
ftr-396	174	11	the	the	DET
ftr-396	174	12	lexisnexis	lexisnexis	NOUN
ftr-396	174	13	platform	platform	NOUN
ftr-396	174	14	.	.	PUNCT
ftr-396	175	1	bna	bna	PROPN
ftr-396	175	2	,	,	PUNCT
ftr-396	175	3	on	on	ADP
ftr-396	175	4	the	the	DET
ftr-396	175	5	other	other	ADJ
ftr-396	175	6	hand	hand	NOUN
ftr-396	175	7	,	,	PUNCT
ftr-396	175	8	allows	allow	VERB
ftr-396	175	9	electronic	electronic	ADJ
ftr-396	175	10	subscribers	subscriber	NOUN
ftr-396	175	11	to	to	PART
ftr-396	175	12	add	add	VERB
ftr-396	175	13	its	its	PRON
ftr-396	175	14	tax	tax	NOUN
ftr-396	175	15	management	management	NOUN
ftr-396	175	16	portfolios	portfolio	NOUN
ftr-396	175	17	to	to	ADP
ftr-396	175	18	any	any	PRON
ftr-396	175	19	of	of	ADP
ftr-396	175	20	the	the	DET
ftr-396	175	21	other	other	ADJ
ftr-396	175	22	electronic	electronic	ADJ
ftr-396	175	23	tax	tax	NOUN
ftr-396	175	24	research	research	NOUN
ftr-396	175	25	platforms	platform	NOUN
ftr-396	175	26	.	.	PUNCT
ftr-396	176	1	all	all	DET
ftr-396	176	2	five	five	NUM
ftr-396	176	3	platforms	platform	NOUN
ftr-396	176	4	offer	offer	VERB
ftr-396	176	5	specific	specific	ADJ
ftr-396	176	6	sources	source	NOUN
ftr-396	176	7	(	(	PUNCT
ftr-396	176	8	as	as	ADV
ftr-396	176	9	well	well	ADV
ftr-396	176	10	as	as	ADP
ftr-396	176	11	functional	functional	ADJ
ftr-396	176	12	features	feature	NOUN
ftr-396	176	13	)	)	PUNCT
ftr-396	176	14	that	that	SCONJ
ftr-396	176	15	researchers	researcher	NOUN
ftr-396	176	16	can	can	AUX
ftr-396	176	17	use	use	VERB
ftr-396	176	18	to	to	PART
ftr-396	176	19	update	update	VERB
ftr-396	176	20	their	their	PRON
ftr-396	176	21	research	research	NOUN
ftr-396	176	22	results.23	results.23	VERB
ftr-396	176	23	the	the	DET
ftr-396	176	24	current	current	ADJ
ftr-396	176	25	developments	development	NOUN
ftr-396	176	26	sources	source	NOUN
ftr-396	176	27	often	often	ADV
ftr-396	176	28	include	include	VERB
ftr-396	176	29	both	both	DET
ftr-396	176	30	editorial	editorial	ADJ
ftr-396	176	31	content	content	NOUN
ftr-396	176	32	and	and	CCONJ
ftr-396	176	33	convenient	convenient	ADJ
ftr-396	176	34	links	link	NOUN
ftr-396	176	35	to	to	ADP
ftr-396	176	36	underlying	underlie	VERB
ftr-396	176	37	primary	primary	ADJ
ftr-396	176	38	sources	source	NOUN
ftr-396	176	39	.	.	PUNCT
ftr-396	177	1	the	the	DET
ftr-396	177	2	electronic	electronic	ADJ
ftr-396	177	3	platforms	platform	NOUN
ftr-396	177	4	can	can	AUX
ftr-396	177	5	be	be	AUX
ftr-396	177	6	divided	divide	VERB
ftr-396	177	7	into	into	ADP
ftr-396	177	8	two	two	NUM
ftr-396	177	9	groupings	grouping	NOUN
ftr-396	177	10	:	:	PUNCT
ftr-396	177	11	(	(	PUNCT
ftr-396	177	12	1	1	X
ftr-396	177	13	)	)	PUNCT
ftr-396	177	14	the	the	DET
ftr-396	177	15	tax	tax	NOUN
ftr-396	177	16	specific	specific	ADJ
ftr-396	177	17	electronic	electronic	ADJ
ftr-396	177	18	platforms	platform	NOUN
ftr-396	177	19	,	,	PUNCT
ftr-396	177	20	including	include	VERB
ftr-396	177	21	bna	bna	PROPN
ftr-396	177	22	,	,	PUNCT
ftr-396	177	23	cch	cch	PROPN
ftr-396	177	24	,	,	PUNCT
ftr-396	177	25	and	and	CCONJ
ftr-396	177	26	ria	ria	PROPN
ftr-396	177	27	checkpoint	checkpoint	NOUN
ftr-396	177	28	;	;	PUNCT
ftr-396	177	29	and	and	CCONJ
ftr-396	177	30	(	(	PUNCT
ftr-396	177	31	2	2	X
ftr-396	177	32	)	)	PUNCT
ftr-396	177	33	the	the	DET
ftr-396	177	34	comprehensive	comprehensive	ADJ
ftr-396	177	35	legal	legal	ADJ
ftr-396	177	36	research	research	NOUN
ftr-396	177	37	electronic	electronic	ADJ
ftr-396	177	38	platforms	platform	NOUN
ftr-396	177	39	,	,	PUNCT
ftr-396	177	40	including	include	VERB
ftr-396	177	41	lexisnexis	lexisnexis	NOUN
ftr-396	177	42	and	and	CCONJ
ftr-396	177	43	westlaw	westlaw	NOUN
ftr-396	177	44	.	.	PUNCT
ftr-396	178	1	a	a	DET
ftr-396	178	2	comparison	comparison	NOUN
ftr-396	178	3	of	of	ADP
ftr-396	178	4	the	the	DET
ftr-396	178	5	secondary	secondary	ADJ
ftr-396	178	6	source	source	NOUN
ftr-396	178	7	content	content	NOUN
ftr-396	178	8	on	on	ADP
ftr-396	178	9	each	each	PRON
ftr-396	178	10	of	of	ADP
ftr-396	178	11	the	the	DET
ftr-396	178	12	five	five	NUM
ftr-396	178	13	platforms	platform	NOUN
ftr-396	178	14	follows	follow	VERB
ftr-396	178	15	.	.	PUNCT
ftr-396	179	1	1	1	X
ftr-396	179	2	.	.	X
ftr-396	179	3	the	the	DET
ftr-396	179	4	tax	tax	NOUN
ftr-396	179	5	specific	specific	ADJ
ftr-396	179	6	electronic	electronic	ADJ
ftr-396	179	7	platforms	platform	NOUN
ftr-396	179	8	a.	a.	NOUN
ftr-396	179	9	bna	bna	PROPN
ftr-396	179	10	the	the	DET
ftr-396	179	11	bna	bna	PROPN
ftr-396	179	12	electronic	electronic	ADJ
ftr-396	179	13	platform	platform	NOUN
ftr-396	179	14	offers	offer	VERB
ftr-396	179	15	two	two	NUM
ftr-396	179	16	types	type	NOUN
ftr-396	179	17	of	of	ADP
ftr-396	179	18	extremely	extremely	ADV
ftr-396	179	19	helpful	helpful	ADJ
ftr-396	179	20	secondary	secondary	ADJ
ftr-396	179	21	sources	source	NOUN
ftr-396	179	22	.	.	PUNCT
ftr-396	180	1	first	first	ADV
ftr-396	180	2	,	,	PUNCT
ftr-396	180	3	the	the	DET
ftr-396	180	4	bna	bna	PROPN
ftr-396	180	5	database	database	NOUN
ftr-396	180	6	includes	include	VERB
ftr-396	180	7	the	the	DET
ftr-396	180	8	detailed	detailed	ADJ
ftr-396	180	9	and	and	CCONJ
ftr-396	180	10	comprehensive	comprehensive	ADJ
ftr-396	180	11	bna	bna	PROPN
ftr-396	180	12	tax	tax	NOUN
ftr-396	180	13	management	management	NOUN
ftr-396	180	14	portfolios.24	portfolios.24	NOUN
ftr-396	180	15	the	the	DET
ftr-396	180	16	bna	bna	PROPN
ftr-396	180	17	database	database	NOUN
ftr-396	180	18	does	do	AUX
ftr-396	180	19	not	not	PART
ftr-396	180	20	include	include	VERB
ftr-396	180	21	other	other	ADJ
ftr-396	180	22	commonly	commonly	ADV
ftr-396	180	23	used	use	VERB
ftr-396	180	24	types	type	NOUN
ftr-396	180	25	of	of	ADP
ftr-396	180	26	authoritative	authoritative	ADJ
ftr-396	180	27	treatises	treatise	NOUN
ftr-396	180	28	or	or	CCONJ
ftr-396	180	29	journals	journal	NOUN
ftr-396	180	30	.	.	PUNCT
ftr-396	181	1	second	second	ADJ
ftr-396	181	2	,	,	PUNCT
ftr-396	181	3	the	the	DET
ftr-396	181	4	bna	bna	PROPN
ftr-396	181	5	database	database	NOUN
ftr-396	181	6	includes	include	VERB
ftr-396	181	7	the	the	DET
ftr-396	181	8	daily	daily	ADJ
ftr-396	181	9	tax	tax	NOUN
ftr-396	181	10	report	report	NOUN
ftr-396	181	11	,	,	PUNCT
ftr-396	181	12	bna	bna	PROPN
ftr-396	181	13	’s	’s	PART
ftr-396	181	14	daily	daily	ADJ
ftr-396	181	15	tax	tax	NOUN
ftr-396	181	16	newsletter	newsletter	NOUN
ftr-396	181	17	.	.	PUNCT
ftr-396	182	1	23	23	NUM
ftr-396	182	2	.	.	PUNCT
ftr-396	183	1	bna	bna	PROPN
ftr-396	183	2	offers	offer	VERB
ftr-396	183	3	the	the	DET
ftr-396	183	4	bna	bna	PROPN
ftr-396	183	5	daily	daily	ADJ
ftr-396	183	6	tax	tax	NOUN
ftr-396	183	7	report	report	NOUN
ftr-396	183	8	and	and	CCONJ
ftr-396	183	9	a	a	DET
ftr-396	183	10	weekly	weekly	ADJ
ftr-396	183	11	report	report	NOUN
ftr-396	183	12	;	;	PUNCT
ftr-396	183	13	cch	cch	PROPN
ftr-396	183	14	offers	offer	VERB
ftr-396	183	15	federal	federal	ADJ
ftr-396	183	16	tax	tax	NOUN
ftr-396	183	17	day	day	NOUN
ftr-396	183	18	;	;	PUNCT
ftr-396	183	19	ria	ria	PROPN
ftr-396	183	20	checkpoint	checkpoint	NOUN
ftr-396	183	21	offers	offer	VERB
ftr-396	183	22	a	a	DET
ftr-396	183	23	“	"	PUNCT
ftr-396	183	24	newsstand	newsstand	NOUN
ftr-396	183	25	”	"	PUNCT
ftr-396	183	26	with	with	ADP
ftr-396	183	27	daily	daily	ADJ
ftr-396	183	28	updates	update	NOUN
ftr-396	183	29	,	,	PUNCT
ftr-396	183	30	federal	federal	ADJ
ftr-396	183	31	taxes	taxis	NOUN
ftr-396	183	32	weekly	weekly	ADJ
ftr-396	183	33	alert	alert	NOUN
ftr-396	183	34	,	,	PUNCT
ftr-396	183	35	and	and	CCONJ
ftr-396	183	36	ria	ria	PROPN
ftr-396	183	37	tax	tax	NOUN
ftr-396	183	38	watch	watch	PROPN
ftr-396	183	39	;	;	PUNCT
ftr-396	183	40	lexisnexis	lexisnexis	NOUN
ftr-396	183	41	offers	offer	VERB
ftr-396	183	42	tax	tax	NOUN
ftr-396	183	43	analysts	analyst	NOUN
ftr-396	183	44	tax	tax	NOUN
ftr-396	183	45	notes	note	NOUN
ftr-396	183	46	today	today	NOUN
ftr-396	183	47	and	and	CCONJ
ftr-396	183	48	tax	tax	NOUN
ftr-396	183	49	notes	note	NOUN
ftr-396	183	50	weekly	weekly	ADJ
ftr-396	183	51	magazine	magazine	NOUN
ftr-396	183	52	;	;	PUNCT
ftr-396	183	53	and	and	CCONJ
ftr-396	183	54	westlaw	westlaw	NOUN
ftr-396	183	55	offers	offer	VERB
ftr-396	183	56	the	the	DET
ftr-396	183	57	bna	bna	PROPN
ftr-396	183	58	daily	daily	ADJ
ftr-396	183	59	tax	tax	NOUN
ftr-396	183	60	report	report	NOUN
ftr-396	183	61	(	(	PUNCT
ftr-396	183	62	by	by	ADP
ftr-396	183	63	separate	separate	ADJ
ftr-396	183	64	subscription	subscription	NOUN
ftr-396	183	65	)	)	PUNCT
ftr-396	183	66	and	and	CCONJ
ftr-396	183	67	ria	ria	PROPN
ftr-396	183	68	’s	’s	PART
ftr-396	183	69	federal	federal	ADJ
ftr-396	183	70	taxes	taxis	NOUN
ftr-396	183	71	weekly	weekly	ADJ
ftr-396	183	72	alert	alert	NOUN
ftr-396	183	73	.	.	PUNCT
ftr-396	184	1	24	24	NUM
ftr-396	184	2	.	.	PUNCT
ftr-396	185	1	the	the	DET
ftr-396	185	2	bna	bna	PROPN
ftr-396	185	3	tax	tax	NOUN
ftr-396	185	4	management	management	NOUN
ftr-396	185	5	portfolios	portfolio	NOUN
ftr-396	185	6	are	be	AUX
ftr-396	185	7	divided	divide	VERB
ftr-396	185	8	into	into	ADP
ftr-396	185	9	three	three	NUM
ftr-396	185	10	series	serie	NOUN
ftr-396	185	11	:	:	PUNCT
ftr-396	185	12	(	(	PUNCT
ftr-396	185	13	1	1	X
ftr-396	185	14	)	)	PUNCT
ftr-396	185	15	the	the	DET
ftr-396	185	16	u.s	u.s	PROPN
ftr-396	185	17	.	.	PROPN
ftr-396	185	18	income	income	NOUN
ftr-396	185	19	series	series	NOUN
ftr-396	185	20	;	;	PUNCT
ftr-396	185	21	(	(	PUNCT
ftr-396	185	22	2	2	X
ftr-396	185	23	)	)	PUNCT
ftr-396	185	24	the	the	DET
ftr-396	185	25	foreign	foreign	ADJ
ftr-396	185	26	income	income	NOUN
ftr-396	185	27	series	series	NOUN
ftr-396	185	28	;	;	PUNCT
ftr-396	185	29	and	and	CCONJ
ftr-396	185	30	(	(	PUNCT
ftr-396	185	31	3	3	X
ftr-396	185	32	)	)	PUNCT
ftr-396	185	33	the	the	DET
ftr-396	185	34	estates	estate	NOUN
ftr-396	185	35	,	,	PUNCT
ftr-396	185	36	gifts	gift	NOUN
ftr-396	185	37	,	,	PUNCT
ftr-396	185	38	and	and	CCONJ
ftr-396	185	39	trusts	trust	VERB
ftr-396	185	40	series	series	NOUN
ftr-396	185	41	.	.	PUNCT
ftr-396	186	1	all	all	DET
ftr-396	186	2	references	reference	NOUN
ftr-396	186	3	in	in	ADP
ftr-396	186	4	this	this	DET
ftr-396	186	5	article	article	NOUN
ftr-396	186	6	to	to	ADP
ftr-396	186	7	the	the	DET
ftr-396	186	8	bna	bna	PROPN
ftr-396	186	9	portfolios	portfolio	NOUN
ftr-396	186	10	are	be	AUX
ftr-396	186	11	to	to	ADP
ftr-396	186	12	the	the	DET
ftr-396	186	13	u.s	u.s	PROPN
ftr-396	186	14	.	.	PROPN
ftr-396	186	15	income	income	NOUN
ftr-396	186	16	series	series	NOUN
ftr-396	186	17	.	.	PUNCT
ftr-396	187	1	946	946	NUM
ftr-396	187	2	florida	florida	PROPN
ftr-396	187	3	tax	tax	NOUN
ftr-396	187	4	review	review	NOUN
ftr-396	187	5	[	[	X
ftr-396	187	6	vol	vol	NOUN
ftr-396	187	7	.	.	NOUN
ftr-396	187	8	8:9	8:9	NUM
ftr-396	187	9	in	in	ADP
ftr-396	187	10	our	our	PRON
ftr-396	187	11	opinion	opinion	NOUN
ftr-396	187	12	,	,	PUNCT
ftr-396	187	13	the	the	DET
ftr-396	187	14	lack	lack	NOUN
ftr-396	187	15	of	of	ADP
ftr-396	187	16	additional	additional	ADJ
ftr-396	187	17	authoritative	authoritative	ADJ
ftr-396	187	18	secondary	secondary	ADJ
ftr-396	187	19	sources	source	NOUN
ftr-396	187	20	makes	make	VERB
ftr-396	187	21	it	it	PRON
ftr-396	187	22	difficult	difficult	ADJ
ftr-396	187	23	to	to	PART
ftr-396	187	24	use	use	VERB
ftr-396	187	25	bna	bna	PROPN
ftr-396	187	26	as	as	ADP
ftr-396	187	27	a	a	DET
ftr-396	187	28	stand	stand	VERB
ftr-396	187	29	-	-	PUNCT
ftr-396	187	30	alone	alone	ADJ
ftr-396	187	31	tax	tax	NOUN
ftr-396	187	32	research	research	NOUN
ftr-396	187	33	platform	platform	NOUN
ftr-396	187	34	.	.	PUNCT
ftr-396	188	1	however	however	ADV
ftr-396	188	2	,	,	PUNCT
ftr-396	188	3	we	we	PRON
ftr-396	188	4	do	do	AUX
ftr-396	188	5	regard	regard	VERB
ftr-396	188	6	the	the	DET
ftr-396	188	7	bna	bna	PROPN
ftr-396	188	8	portfolios	portfolio	NOUN
ftr-396	188	9	as	as	ADP
ftr-396	188	10	an	an	DET
ftr-396	188	11	essential	essential	ADJ
ftr-396	188	12	secondary	secondary	ADJ
ftr-396	188	13	tax	tax	NOUN
ftr-396	188	14	research	research	NOUN
ftr-396	188	15	source	source	NOUN
ftr-396	188	16	.	.	PUNCT
ftr-396	189	1	we	we	PRON
ftr-396	189	2	would	would	AUX
ftr-396	189	3	like	like	VERB
ftr-396	189	4	to	to	PART
ftr-396	189	5	have	have	VERB
ftr-396	189	6	access	access	NOUN
ftr-396	189	7	to	to	ADP
ftr-396	189	8	the	the	DET
ftr-396	189	9	bna	bna	PROPN
ftr-396	189	10	portfolios	portfolio	NOUN
ftr-396	189	11	electronically	electronically	ADV
ftr-396	189	12	,	,	PUNCT
ftr-396	189	13	but	but	CCONJ
ftr-396	189	14	can	can	AUX
ftr-396	189	15	live	live	VERB
ftr-396	189	16	without	without	ADP
ftr-396	189	17	electronic	electronic	ADJ
ftr-396	189	18	access	access	NOUN
ftr-396	189	19	to	to	ADP
ftr-396	189	20	the	the	DET
ftr-396	189	21	portfolios	portfolio	NOUN
ftr-396	189	22	,	,	PUNCT
ftr-396	189	23	as	as	ADV
ftr-396	189	24	long	long	ADV
ftr-396	189	25	as	as	SCONJ
ftr-396	189	26	we	we	PRON
ftr-396	189	27	have	have	VERB
ftr-396	189	28	access	access	NOUN
ftr-396	189	29	to	to	ADP
ftr-396	189	30	the	the	DET
ftr-396	189	31	hard	hard	ADJ
ftr-396	189	32	copies	copy	NOUN
ftr-396	189	33	of	of	ADP
ftr-396	189	34	the	the	DET
ftr-396	189	35	bna	bna	PROPN
ftr-396	189	36	portfolios	portfolio	NOUN
ftr-396	189	37	in	in	ADP
ftr-396	189	38	our	our	PRON
ftr-396	189	39	school	school	NOUN
ftr-396	189	40	’s	’s	PART
ftr-396	189	41	law	law	NOUN
ftr-396	189	42	library	library	NOUN
ftr-396	189	43	collection	collection	NOUN
ftr-396	189	44	.	.	PUNCT
ftr-396	190	1	we	we	PRON
ftr-396	190	2	also	also	ADV
ftr-396	190	3	think	think	VERB
ftr-396	190	4	that	that	SCONJ
ftr-396	190	5	access	access	NOUN
ftr-396	190	6	to	to	ADP
ftr-396	190	7	either	either	CCONJ
ftr-396	190	8	the	the	DET
ftr-396	190	9	bna	bna	PROPN
ftr-396	190	10	daily	daily	ADJ
ftr-396	190	11	tax	tax	NOUN
ftr-396	190	12	report	report	NOUN
ftr-396	190	13	or	or	CCONJ
ftr-396	190	14	tax	tax	NOUN
ftr-396	190	15	analysts	analyst	NOUN
ftr-396	190	16	’	’	PART
ftr-396	190	17	tax	tax	NOUN
ftr-396	190	18	notes	note	NOUN
ftr-396	190	19	today	today	NOUN
ftr-396	190	20	is	be	AUX
ftr-396	190	21	an	an	DET
ftr-396	190	22	essential	essential	ADJ
ftr-396	190	23	tax	tax	NOUN
ftr-396	190	24	research	research	NOUN
ftr-396	190	25	tool	tool	NOUN
ftr-396	190	26	.	.	PUNCT
ftr-396	191	1	(	(	PUNCT
ftr-396	191	2	we	we	PRON
ftr-396	191	3	have	have	VERB
ftr-396	191	4	a	a	DET
ftr-396	191	5	slight	slight	ADJ
ftr-396	191	6	preference	preference	NOUN
ftr-396	191	7	for	for	ADP
ftr-396	191	8	tax	tax	NOUN
ftr-396	191	9	notes	note	NOUN
ftr-396	191	10	today	today	NOUN
ftr-396	191	11	,	,	PUNCT
ftr-396	191	12	but	but	CCONJ
ftr-396	191	13	either	either	PRON
ftr-396	191	14	of	of	ADP
ftr-396	191	15	the	the	DET
ftr-396	191	16	two	two	NUM
ftr-396	191	17	daily	daily	ADJ
ftr-396	191	18	newsletters	newsletter	NOUN
ftr-396	191	19	is	be	AUX
ftr-396	191	20	fine.25	fine.25	NOUN
ftr-396	191	21	)	)	PUNCT
ftr-396	191	22	bna	bna	PROPN
ftr-396	191	23	content	content	NOUN
ftr-396	191	24	can	can	AUX
ftr-396	191	25	be	be	AUX
ftr-396	191	26	added	add	VERB
ftr-396	191	27	to	to	ADP
ftr-396	191	28	any	any	PRON
ftr-396	191	29	of	of	ADP
ftr-396	191	30	the	the	DET
ftr-396	191	31	other	other	ADJ
ftr-396	191	32	electronic	electronic	ADJ
ftr-396	191	33	research	research	NOUN
ftr-396	191	34	platforms	platform	NOUN
ftr-396	191	35	.	.	PUNCT
ftr-396	192	1	b.	b.	PROPN
ftr-396	192	2	cch	cch	PROPN
ftr-396	193	1	the	the	DET
ftr-396	193	2	cch	cch	PROPN
ftr-396	193	3	electronic	electronic	ADJ
ftr-396	193	4	tax	tax	NOUN
ftr-396	193	5	research	research	NOUN
ftr-396	193	6	platform	platform	NOUN
ftr-396	193	7	offers	offer	VERB
ftr-396	193	8	the	the	DET
ftr-396	193	9	combined	combine	VERB
ftr-396	193	10	primary	primary	ADJ
ftr-396	193	11	and	and	CCONJ
ftr-396	193	12	secondary	secondary	ADJ
ftr-396	193	13	source	source	NOUN
ftr-396	193	14	content	content	NOUN
ftr-396	193	15	found	find	VERB
ftr-396	193	16	in	in	ADP
ftr-396	193	17	its	its	PRON
ftr-396	193	18	popular	popular	ADJ
ftr-396	193	19	print	print	NOUN
ftr-396	193	20	looseleaf	looseleaf	NOUN
ftr-396	193	21	service	service	NOUN
ftr-396	193	22	,	,	PUNCT
ftr-396	193	23	the	the	DET
ftr-396	193	24	standard	standard	ADJ
ftr-396	193	25	federal	federal	ADJ
ftr-396	193	26	income	income	NOUN
ftr-396	193	27	tax	tax	NOUN
ftr-396	193	28	reporter	reporter	NOUN
ftr-396	193	29	.	.	PUNCT
ftr-396	194	1	this	this	DET
ftr-396	194	2	series	series	NOUN
ftr-396	194	3	is	be	AUX
ftr-396	194	4	a	a	DET
ftr-396	194	5	compilation	compilation	NOUN
ftr-396	194	6	of	of	ADP
ftr-396	194	7	irc	irc	PROPN
ftr-396	194	8	sections	section	NOUN
ftr-396	194	9	and	and	CCONJ
ftr-396	194	10	treasury	treasury	NOUN
ftr-396	194	11	regulations	regulation	NOUN
ftr-396	194	12	,	,	PUNCT
ftr-396	194	13	some	some	DET
ftr-396	194	14	legislative	legislative	ADJ
ftr-396	194	15	history	history	NOUN
ftr-396	194	16	,	,	PUNCT
ftr-396	194	17	and	and	CCONJ
ftr-396	194	18	explanations	explanation	NOUN
ftr-396	194	19	and	and	CCONJ
ftr-396	194	20	annotations	annotation	NOUN
ftr-396	194	21	prepared	prepare	VERB
ftr-396	194	22	by	by	ADP
ftr-396	194	23	cch	cch	NOUN
ftr-396	194	24	editorial	editorial	ADJ
ftr-396	194	25	staff	staff	NOUN
ftr-396	194	26	.	.	PUNCT
ftr-396	195	1	cch	cch	NOUN
ftr-396	195	2	’s	’s	PART
ftr-396	195	3	offerings	offering	NOUN
ftr-396	195	4	of	of	ADP
ftr-396	195	5	authoritative	authoritative	ADJ
ftr-396	195	6	secondary	secondary	ADJ
ftr-396	195	7	sources	source	NOUN
ftr-396	195	8	are	be	AUX
ftr-396	195	9	somewhat	somewhat	ADV
ftr-396	195	10	limited	limited	ADJ
ftr-396	195	11	.	.	PUNCT
ftr-396	196	1	although	although	SCONJ
ftr-396	196	2	cch	cch	PROPN
ftr-396	196	3	is	be	AUX
ftr-396	196	4	affiliated	affiliate	VERB
ftr-396	196	5	with	with	ADP
ftr-396	196	6	aspen	aspen	NOUN
ftr-396	196	7	publishers	publisher	NOUN
ftr-396	196	8	,	,	PUNCT
ftr-396	196	9	not	not	PART
ftr-396	196	10	all	all	DET
ftr-396	196	11	aspen	aspen	NOUN
ftr-396	196	12	treatises	treatise	NOUN
ftr-396	196	13	are	be	AUX
ftr-396	196	14	available	available	ADJ
ftr-396	196	15	in	in	ADP
ftr-396	196	16	the	the	DET
ftr-396	196	17	cch	cch	PROPN
ftr-396	196	18	database	database	NOUN
ftr-396	196	19	.	.	PUNCT
ftr-396	197	1	for	for	ADP
ftr-396	197	2	example	example	NOUN
ftr-396	197	3	,	,	PUNCT
ftr-396	197	4	the	the	DET
ftr-396	197	5	cch	cch	PROPN
ftr-396	197	6	database	database	NOUN
ftr-396	197	7	does	do	AUX
ftr-396	197	8	not	not	PART
ftr-396	197	9	include	include	VERB
ftr-396	197	10	the	the	DET
ftr-396	197	11	henderson	henderson	PROPN
ftr-396	197	12	&	&	CCONJ
ftr-396	197	13	goldring	goldring	PROPN
ftr-396	197	14	treatise	treatise	PROPN
ftr-396	197	15	,	,	PUNCT
ftr-396	197	16	tax	tax	NOUN
ftr-396	197	17	planning	planning	NOUN
ftr-396	197	18	for	for	ADP
ftr-396	197	19	troubled	troubled	ADJ
ftr-396	197	20	corporations.26	corporations.26	PROPN
ftr-396	197	21	the	the	DET
ftr-396	197	22	most	most	ADV
ftr-396	197	23	useful	useful	ADJ
ftr-396	197	24	secondary	secondary	ADJ
ftr-396	197	25	sources	source	NOUN
ftr-396	197	26	currently	currently	ADV
ftr-396	197	27	available	available	ADJ
ftr-396	197	28	on	on	ADP
ftr-396	197	29	the	the	DET
ftr-396	197	30	cch	cch	PROPN
ftr-396	197	31	electronic	electronic	ADJ
ftr-396	197	32	platform	platform	NOUN
ftr-396	197	33	are	be	AUX
ftr-396	197	34	taxes	taxis	NOUN
ftr-396	197	35	magazine	magazine	NOUN
ftr-396	197	36	and	and	CCONJ
ftr-396	197	37	the	the	DET
ftr-396	197	38	following	follow	VERB
ftr-396	197	39	aspen	aspen	NOUN
ftr-396	197	40	and	and	CCONJ
ftr-396	197	41	panel	panel	NOUN
ftr-396	197	42	treatises	treatise	NOUN
ftr-396	197	43	:	:	PUNCT
ftr-396	197	44	(	(	PUNCT
ftr-396	197	45	1	1	X
ftr-396	197	46	)	)	PUNCT
ftr-396	197	47	ginsburg	ginsburg	PROPN
ftr-396	197	48	&	&	CCONJ
ftr-396	197	49	levin	levin	PROPN
ftr-396	197	50	,	,	PUNCT
ftr-396	197	51	mergers	merger	NOUN
ftr-396	197	52	,	,	PUNCT
ftr-396	197	53	acquisitions	acquisition	NOUN
ftr-396	197	54	&	&	CCONJ
ftr-396	197	55	buyouts;27	buyouts;27	NOUN
ftr-396	197	56	(	(	PUNCT
ftr-396	197	57	2	2	X
ftr-396	197	58	)	)	PUNCT
ftr-396	197	59	garlock	garlock	NOUN
ftr-396	197	60	,	,	PUNCT
ftr-396	197	61	federal	federal	ADJ
ftr-396	197	62	income	income	NOUN
ftr-396	197	63	taxation	taxation	NOUN
ftr-396	197	64	of	of	ADP
ftr-396	197	65	debt	debt	NOUN
ftr-396	197	66	instruments;28	instruments;28	PROPN
ftr-396	197	67	(	(	PUNCT
ftr-396	197	68	3	3	X
ftr-396	197	69	)	)	PUNCT
ftr-396	197	70	ferguson	ferguson	NOUN
ftr-396	197	71	,	,	PUNCT
ftr-396	197	72	freeland	freeland	NOUN
ftr-396	197	73	&	&	CCONJ
ftr-396	197	74	ascher	ascher	PROPN
ftr-396	197	75	,	,	PUNCT
ftr-396	197	76	federal	federal	ADJ
ftr-396	197	77	income	income	NOUN
ftr-396	197	78	taxation	taxation	NOUN
ftr-396	197	79	of	of	ADP
ftr-396	197	80	estates	estate	NOUN
ftr-396	197	81	,	,	PUNCT
ftr-396	197	82	trusts	trust	NOUN
ftr-396	197	83	&	&	CCONJ
ftr-396	197	84	beneficiaries;29	beneficiaries;29	NOUN
ftr-396	197	85	and	and	CCONJ
ftr-396	197	86	(	(	PUNCT
ftr-396	197	87	4	4	X
ftr-396	197	88	)	)	PUNCT
ftr-396	197	89	isenbergh	isenbergh	NOUN
ftr-396	197	90	,	,	PUNCT
ftr-396	197	91	international	international	ADJ
ftr-396	197	92	taxation	taxation	NOUN
ftr-396	197	93	:	:	PUNCT
ftr-396	197	94	u.s	u.s	PROPN
ftr-396	197	95	.	.	PROPN
ftr-396	197	96	taxation	taxation	NOUN
ftr-396	197	97	of	of	ADP
ftr-396	197	98	foreign	foreign	ADJ
ftr-396	197	99	persons	person	NOUN
ftr-396	197	100	and	and	CCONJ
ftr-396	197	101	foreign	foreign	ADJ
ftr-396	197	102	income.30	income.30	NOUN
ftr-396	197	103	in	in	ADP
ftr-396	197	104	our	our	PRON
ftr-396	197	105	opinion	opinion	NOUN
ftr-396	197	106	,	,	PUNCT
ftr-396	197	107	cch	cch	PROPN
ftr-396	197	108	’s	’s	PART
ftr-396	197	109	federal	federal	ADJ
ftr-396	197	110	tax	tax	NOUN
ftr-396	197	111	research	research	NOUN
ftr-396	197	112	database	database	NOUN
ftr-396	197	113	does	do	AUX
ftr-396	197	114	not	not	PART
ftr-396	197	115	include	include	VERB
ftr-396	197	116	a	a	DET
ftr-396	197	117	large	large	ADJ
ftr-396	197	118	enough	enough	ADJ
ftr-396	197	119	25	25	NUM
ftr-396	197	120	.	.	PUNCT
ftr-396	198	1	as	as	SCONJ
ftr-396	198	2	paul	paul	PROPN
ftr-396	198	3	weiss	weiss	PROPN
ftr-396	198	4	librarian	librarian	PROPN
ftr-396	198	5	russell	russell	PROPN
ftr-396	198	6	switzer	switzer	PROPN
ftr-396	198	7	noted	note	VERB
ftr-396	198	8	,	,	PUNCT
ftr-396	198	9	in	in	ADP
ftr-396	198	10	comments	comment	NOUN
ftr-396	198	11	he	he	PRON
ftr-396	198	12	submitted	submit	VERB
ftr-396	198	13	to	to	ADP
ftr-396	198	14	us	we	PRON
ftr-396	198	15	,	,	PUNCT
ftr-396	198	16	tax	tax	NOUN
ftr-396	198	17	researchers	researcher	NOUN
ftr-396	198	18	often	often	ADV
ftr-396	198	19	search	search	VERB
ftr-396	198	20	in	in	ADP
ftr-396	198	21	tax	tax	NOUN
ftr-396	198	22	notes	note	NOUN
ftr-396	198	23	today	today	NOUN
ftr-396	198	24	to	to	PART
ftr-396	198	25	access	access	VERB
ftr-396	198	26	primary	primary	ADJ
ftr-396	198	27	sources	source	NOUN
ftr-396	198	28	that	that	PRON
ftr-396	198	29	are	be	AUX
ftr-396	198	30	otherwise	otherwise	ADV
ftr-396	198	31	difficult	difficult	ADJ
ftr-396	198	32	to	to	PART
ftr-396	198	33	access	access	VERB
ftr-396	198	34	.	.	PUNCT
ftr-396	199	1	26	26	NUM
ftr-396	199	2	.	.	PUNCT
ftr-396	200	1	gordon	gordon	PROPN
ftr-396	200	2	d.	d.	PROPN
ftr-396	200	3	henderson	henderson	PROPN
ftr-396	200	4	&	&	CCONJ
ftr-396	200	5	stuart	stuart	PROPN
ftr-396	200	6	j.	j.	PROPN
ftr-396	200	7	goldring	goldring	PROPN
ftr-396	200	8	,	,	PUNCT
ftr-396	200	9	tax	tax	NOUN
ftr-396	200	10	planning	planning	NOUN
ftr-396	200	11	for	for	ADP
ftr-396	200	12	troubled	troubled	ADJ
ftr-396	200	13	corporations	corporation	NOUN
ftr-396	200	14	:	:	PUNCT
ftr-396	200	15	bankruptcy	bankruptcy	NOUN
ftr-396	200	16	and	and	CCONJ
ftr-396	200	17	non	non	ADJ
ftr-396	200	18	-	-	ADJ
ftr-396	200	19	bankruptcy	bankruptcy	ADJ
ftr-396	200	20	restructurings	restructuring	NOUN
ftr-396	200	21	(	(	PUNCT
ftr-396	200	22	2006	2006	NUM
ftr-396	200	23	)	)	PUNCT
ftr-396	200	24	.	.	PUNCT
ftr-396	201	1	27	27	NUM
ftr-396	201	2	.	.	X
ftr-396	202	1	supra	supra	PROPN
ftr-396	202	2	,	,	PUNCT
ftr-396	202	3	note	note	VERB
ftr-396	202	4	22	22	NUM
ftr-396	202	5	.	.	PUNCT
ftr-396	203	1	access	access	NOUN
ftr-396	203	2	to	to	ADP
ftr-396	203	3	this	this	DET
ftr-396	203	4	treatise	treatise	NOUN
ftr-396	203	5	is	be	AUX
ftr-396	203	6	only	only	ADV
ftr-396	203	7	available	available	ADJ
ftr-396	203	8	by	by	ADP
ftr-396	203	9	separate	separate	ADJ
ftr-396	203	10	subscription	subscription	NOUN
ftr-396	203	11	to	to	ADP
ftr-396	203	12	a	a	DET
ftr-396	203	13	special	special	ADJ
ftr-396	203	14	“	"	PUNCT
ftr-396	203	15	mergers	merger	NOUN
ftr-396	203	16	&	&	CCONJ
ftr-396	203	17	acquisitions	acquisition	NOUN
ftr-396	203	18	”	"	PUNCT
ftr-396	203	19	database	database	NOUN
ftr-396	203	20	.	.	PUNCT
ftr-396	204	1	28	28	NUM
ftr-396	204	2	.	.	PUNCT
ftr-396	205	1	david	david	PROPN
ftr-396	205	2	c.	c.	PROPN
ftr-396	205	3	garlock	garlock	PROPN
ftr-396	205	4	,	,	PUNCT
ftr-396	205	5	federal	federal	ADJ
ftr-396	205	6	income	income	NOUN
ftr-396	205	7	taxation	taxation	NOUN
ftr-396	205	8	of	of	ADP
ftr-396	205	9	debt	debt	NOUN
ftr-396	205	10	instruments	instrument	NOUN
ftr-396	205	11	(	(	PUNCT
ftr-396	205	12	5th	5th	ADJ
ftr-396	205	13	ed	ed	NOUN
ftr-396	205	14	.	.	PROPN
ftr-396	205	15	2005	2005	NUM
ftr-396	205	16	&	&	CCONJ
ftr-396	205	17	supp	supp	PROPN
ftr-396	205	18	.	.	PUNCT
ftr-396	205	19	2007	2007	NUM
ftr-396	205	20	)	)	PUNCT
ftr-396	205	21	.	.	PUNCT
ftr-396	206	1	29	29	NUM
ftr-396	206	2	.	.	PUNCT
ftr-396	206	3	m.	m.	PROPN
ftr-396	206	4	carr	carr	PROPN
ftr-396	206	5	ferguson	ferguson	PROPN
ftr-396	206	6	,	,	PUNCT
ftr-396	206	7	james	james	PROPN
ftr-396	206	8	j.	j.	PROPN
ftr-396	206	9	freeland	freeland	PROPN
ftr-396	206	10	,	,	PUNCT
ftr-396	206	11	&	&	CCONJ
ftr-396	206	12	mark	mark	PROPN
ftr-396	206	13	l.	l.	PROPN
ftr-396	206	14	ascher	ascher	PROPN
ftr-396	206	15	,	,	PUNCT
ftr-396	206	16	federal	federal	ADJ
ftr-396	206	17	income	income	NOUN
ftr-396	206	18	taxation	taxation	NOUN
ftr-396	206	19	of	of	ADP
ftr-396	206	20	estates	estate	NOUN
ftr-396	206	21	,	,	PUNCT
ftr-396	206	22	trusts	trust	NOUN
ftr-396	206	23	,	,	PUNCT
ftr-396	206	24	&	&	CCONJ
ftr-396	206	25	beneficiaries	beneficiary	NOUN
ftr-396	206	26	(	(	PUNCT
ftr-396	206	27	3rd	3rd	ADJ
ftr-396	206	28	ed	ed	NOUN
ftr-396	206	29	.	.	PROPN
ftr-396	206	30	1998	1998	NUM
ftr-396	206	31	&	&	CCONJ
ftr-396	206	32	supp	supp	PROPN
ftr-396	206	33	.	.	PUNCT
ftr-396	206	34	2007	2007	NUM
ftr-396	206	35	)	)	PUNCT
ftr-396	206	36	.	.	PUNCT
ftr-396	207	1	30	30	NUM
ftr-396	207	2	.	.	PUNCT
ftr-396	208	1	joseph	joseph	PROPN
ftr-396	208	2	isenbergh	isenbergh	PROPN
ftr-396	208	3	,	,	PUNCT
ftr-396	208	4	international	international	ADJ
ftr-396	208	5	taxation	taxation	NOUN
ftr-396	208	6	:	:	PUNCT
ftr-396	208	7	u.s	u.s	PROPN
ftr-396	208	8	.	.	PROPN
ftr-396	208	9	taxation	taxation	NOUN
ftr-396	208	10	of	of	ADP
ftr-396	208	11	foreign	foreign	ADJ
ftr-396	208	12	persons	person	NOUN
ftr-396	208	13	and	and	CCONJ
ftr-396	208	14	foreign	foreign	ADJ
ftr-396	208	15	income	income	NOUN
ftr-396	208	16	(	(	PUNCT
ftr-396	208	17	3rd	3rd	ADJ
ftr-396	208	18	ed	ed	NOUN
ftr-396	208	19	.	.	PUNCT
ftr-396	208	20	2002	2002	NUM
ftr-396	208	21	)	)	PUNCT
ftr-396	208	22	.	.	PUNCT
ftr-396	209	1	2008	2008	NUM
ftr-396	210	1	the	the	DET
ftr-396	210	2	virtural	virtural	ADJ
ftr-396	210	3	tax	tax	NOUN
ftr-396	210	4	library	library	NOUN
ftr-396	210	5	947	947	NUM
ftr-396	210	6	collection	collection	NOUN
ftr-396	210	7	of	of	ADP
ftr-396	210	8	authoritative	authoritative	ADJ
ftr-396	210	9	secondary	secondary	ADJ
ftr-396	210	10	sources	source	NOUN
ftr-396	210	11	to	to	PART
ftr-396	210	12	use	use	VERB
ftr-396	210	13	cch	cch	NOUN
ftr-396	210	14	as	as	ADP
ftr-396	210	15	a	a	DET
ftr-396	210	16	stand	stand	VERB
ftr-396	210	17	-	-	PUNCT
ftr-396	210	18	alone	alone	ADJ
ftr-396	210	19	electronic	electronic	ADJ
ftr-396	210	20	platform	platform	NOUN
ftr-396	210	21	for	for	ADP
ftr-396	210	22	performing	perform	VERB
ftr-396	210	23	federal	federal	ADJ
ftr-396	210	24	income	income	NOUN
ftr-396	210	25	tax	tax	NOUN
ftr-396	210	26	research.31	research.31	PROPN
ftr-396	210	27	c.	c.	PROPN
ftr-396	210	28	ria	ria	PROPN
ftr-396	210	29	checkpoint	checkpoint	PROPN
ftr-396	210	30	ria	ria	PROPN
ftr-396	210	31	checkpoint	checkpoint	NOUN
ftr-396	210	32	offers	offer	VERB
ftr-396	210	33	a	a	DET
ftr-396	210	34	looseleaf	looseleaf	NOUN
ftr-396	210	35	series	series	NOUN
ftr-396	210	36	that	that	PRON
ftr-396	210	37	is	be	AUX
ftr-396	210	38	similar	similar	ADJ
ftr-396	210	39	to	to	ADP
ftr-396	210	40	cch	cch	PROPN
ftr-396	210	41	’s	’s	NOUN
ftr-396	210	42	.	.	PUNCT
ftr-396	211	1	the	the	DET
ftr-396	211	2	ria	ria	PROPN
ftr-396	211	3	looseleaf	looseleaf	NOUN
ftr-396	211	4	series	series	NOUN
ftr-396	211	5	,	,	PUNCT
ftr-396	211	6	the	the	DET
ftr-396	211	7	u.s	u.s	PROPN
ftr-396	211	8	.	.	PROPN
ftr-396	211	9	tax	tax	PROPN
ftr-396	211	10	reporter	reporter	NOUN
ftr-396	211	11	,	,	PUNCT
ftr-396	211	12	is	be	AUX
ftr-396	211	13	a	a	DET
ftr-396	211	14	compilation	compilation	NOUN
ftr-396	211	15	of	of	ADP
ftr-396	211	16	the	the	DET
ftr-396	211	17	code	code	NOUN
ftr-396	211	18	and	and	CCONJ
ftr-396	211	19	regulations	regulation	NOUN
ftr-396	211	20	,	,	PUNCT
ftr-396	211	21	some	some	DET
ftr-396	211	22	legislative	legislative	ADJ
ftr-396	211	23	history	history	NOUN
ftr-396	211	24	,	,	PUNCT
ftr-396	211	25	and	and	CCONJ
ftr-396	211	26	brief	brief	ADJ
ftr-396	211	27	explanations	explanation	NOUN
ftr-396	211	28	and	and	CCONJ
ftr-396	211	29	annotations	annotation	NOUN
ftr-396	211	30	prepared	prepare	VERB
ftr-396	211	31	by	by	ADP
ftr-396	211	32	ria	ria	PROPN
ftr-396	211	33	editorial	editorial	ADJ
ftr-396	211	34	staff	staff	NOUN
ftr-396	211	35	.	.	PUNCT
ftr-396	212	1	ria	ria	PROPN
ftr-396	212	2	checkpoint	checkpoint	NOUN
ftr-396	212	3	also	also	ADV
ftr-396	212	4	offers	offer	VERB
ftr-396	212	5	a	a	DET
ftr-396	212	6	second	second	ADJ
ftr-396	212	7	looseleaf	looseleaf	NOUN
ftr-396	212	8	set	set	NOUN
ftr-396	212	9	,	,	PUNCT
ftr-396	212	10	the	the	DET
ftr-396	212	11	federal	federal	ADJ
ftr-396	212	12	tax	tax	NOUN
ftr-396	212	13	coordinator	coordinator	NOUN
ftr-396	212	14	,	,	PUNCT
ftr-396	212	15	with	with	ADP
ftr-396	212	16	detailed	detailed	ADJ
ftr-396	212	17	explanations	explanation	NOUN
ftr-396	212	18	prepared	prepare	VERB
ftr-396	212	19	by	by	ADP
ftr-396	212	20	ria	ria	PROPN
ftr-396	212	21	editorial	editorial	ADJ
ftr-396	212	22	staff	staff	NOUN
ftr-396	212	23	.	.	PUNCT
ftr-396	213	1	this	this	DET
ftr-396	213	2	series	series	NOUN
ftr-396	213	3	does	do	AUX
ftr-396	213	4	not	not	PART
ftr-396	213	5	include	include	VERB
ftr-396	213	6	primary	primary	ADJ
ftr-396	213	7	source	source	NOUN
ftr-396	213	8	material	material	NOUN
ftr-396	213	9	,	,	PUNCT
ftr-396	213	10	but	but	CCONJ
ftr-396	213	11	includes	include	VERB
ftr-396	213	12	citations	citation	NOUN
ftr-396	213	13	to	to	ADP
ftr-396	213	14	primary	primary	ADJ
ftr-396	213	15	sources	source	NOUN
ftr-396	213	16	.	.	PUNCT
ftr-396	214	1	ria	ria	PROPN
ftr-396	214	2	checkpoint	checkpoint	NOUN
ftr-396	214	3	also	also	ADV
ftr-396	214	4	offers	offer	VERB
ftr-396	214	5	the	the	DET
ftr-396	214	6	bna	bna	PROPN
ftr-396	214	7	daily	daily	ADJ
ftr-396	214	8	tax	tax	NOUN
ftr-396	214	9	report	report	NOUN
ftr-396	214	10	as	as	SCONJ
ftr-396	214	11	its	its	PRON
ftr-396	214	12	daily	daily	ADJ
ftr-396	214	13	tax	tax	NOUN
ftr-396	214	14	newsletter.32	newsletter.32	VERB
ftr-396	214	15	the	the	DET
ftr-396	214	16	authoritative	authoritative	ADJ
ftr-396	214	17	secondary	secondary	ADJ
ftr-396	214	18	sources	source	NOUN
ftr-396	214	19	offered	offer	VERB
ftr-396	214	20	by	by	ADP
ftr-396	214	21	ria	ria	PROPN
ftr-396	214	22	include	include	VERB
ftr-396	214	23	the	the	DET
ftr-396	214	24	entire	entire	ADJ
ftr-396	214	25	warren	warren	NOUN
ftr-396	214	26	,	,	PUNCT
ftr-396	214	27	gorham	gorham	PROPN
ftr-396	214	28	&	&	CCONJ
ftr-396	214	29	lamont	lamont	PROPN
ftr-396	214	30	library	library	PROPN
ftr-396	214	31	(	(	PUNCT
ftr-396	214	32	which	which	PRON
ftr-396	214	33	includes	include	VERB
ftr-396	214	34	over	over	ADP
ftr-396	214	35	60	60	NUM
ftr-396	214	36	tax	tax	NOUN
ftr-396	214	37	treatises	treatise	NOUN
ftr-396	214	38	and	and	CCONJ
ftr-396	214	39	over	over	ADP
ftr-396	214	40	a	a	DET
ftr-396	214	41	dozen	dozen	NOUN
ftr-396	214	42	tax	tax	NOUN
ftr-396	214	43	journals	journal	NOUN
ftr-396	214	44	)	)	PUNCT
ftr-396	214	45	.	.	PUNCT
ftr-396	215	1	compared	compare	VERB
ftr-396	215	2	to	to	ADP
ftr-396	215	3	bna	bna	PROPN
ftr-396	215	4	,	,	PUNCT
ftr-396	215	5	both	both	CCONJ
ftr-396	215	6	cch	cch	NOUN
ftr-396	215	7	and	and	CCONJ
ftr-396	215	8	ria	ria	PROPN
ftr-396	215	9	checkpoint	checkpoint	NOUN
ftr-396	215	10	offer	offer	VERB
ftr-396	215	11	more	more	ADV
ftr-396	215	12	comprehensive	comprehensive	ADJ
ftr-396	215	13	tax	tax	NOUN
ftr-396	215	14	research	research	NOUN
ftr-396	215	15	platforms	platform	NOUN
ftr-396	215	16	with	with	ADP
ftr-396	215	17	extensive	extensive	ADJ
ftr-396	215	18	looseleaf	looseleaf	NOUN
ftr-396	215	19	sets	set	NOUN
ftr-396	215	20	and	and	CCONJ
ftr-396	215	21	various	various	ADJ
ftr-396	215	22	secondary	secondary	ADJ
ftr-396	215	23	sources	source	NOUN
ftr-396	215	24	.	.	PUNCT
ftr-396	216	1	why	why	SCONJ
ftr-396	216	2	then	then	ADV
ftr-396	216	3	,	,	PUNCT
ftr-396	216	4	does	do	AUX
ftr-396	216	5	there	there	PRON
ftr-396	216	6	seem	seem	VERB
ftr-396	216	7	to	to	PART
ftr-396	216	8	be	be	AUX
ftr-396	216	9	greater	great	ADJ
ftr-396	216	10	“	"	PUNCT
ftr-396	216	11	buzz	buzz	NOUN
ftr-396	216	12	”	"	PUNCT
ftr-396	216	13	in	in	ADP
ftr-396	216	14	the	the	DET
ftr-396	216	15	practicing	practice	VERB
ftr-396	216	16	tax	tax	NOUN
ftr-396	216	17	community	community	NOUN
ftr-396	216	18	about	about	ADP
ftr-396	216	19	ria	ria	PROPN
ftr-396	216	20	checkpoint	checkpoint	NOUN
ftr-396	216	21	than	than	ADP
ftr-396	216	22	about	about	ADP
ftr-396	216	23	cch?33	cch?33	NOUN
ftr-396	216	24	we	we	PRON
ftr-396	216	25	think	think	VERB
ftr-396	216	26	the	the	DET
ftr-396	216	27	buzz	buzz	NOUN
ftr-396	216	28	is	be	AUX
ftr-396	216	29	attributable	attributable	ADJ
ftr-396	216	30	to	to	ADP
ftr-396	216	31	the	the	DET
ftr-396	216	32	fact	fact	NOUN
ftr-396	216	33	that	that	SCONJ
ftr-396	216	34	ria	ria	PROPN
ftr-396	216	35	checkpoint	checkpoint	NOUN
ftr-396	216	36	offers	offer	VERB
ftr-396	216	37	superior	superior	ADJ
ftr-396	216	38	content	content	NOUN
ftr-396	216	39	in	in	ADP
ftr-396	216	40	the	the	DET
ftr-396	216	41	area	area	NOUN
ftr-396	216	42	of	of	ADP
ftr-396	216	43	authoritative	authoritative	ADJ
ftr-396	216	44	secondary	secondary	ADJ
ftr-396	216	45	sources	source	NOUN
ftr-396	216	46	.	.	PUNCT
ftr-396	217	1	as	as	SCONJ
ftr-396	217	2	jack	jack	PROPN
ftr-396	217	3	cummings	cummings	PROPN
ftr-396	217	4	has	have	AUX
ftr-396	217	5	noted	note	VERB
ftr-396	217	6	,	,	PUNCT
ftr-396	217	7	secondary	secondary	ADJ
ftr-396	217	8	materials	material	NOUN
ftr-396	217	9	prepared	prepare	VERB
ftr-396	217	10	by	by	ADP
ftr-396	217	11	a	a	DET
ftr-396	217	12	publishing	publish	VERB
ftr-396	217	13	company	company	NOUN
ftr-396	217	14	’s	’s	PART
ftr-396	217	15	editorial	editorial	ADJ
ftr-396	217	16	staff	staff	NOUN
ftr-396	217	17	are	be	AUX
ftr-396	217	18	not	not	PART
ftr-396	217	19	comparable	comparable	ADJ
ftr-396	217	20	to	to	ADP
ftr-396	217	21	secondary	secondary	ADJ
ftr-396	217	22	materials	material	NOUN
ftr-396	217	23	prepared	prepare	VERB
ftr-396	217	24	by	by	ADP
ftr-396	217	25	expert	expert	NOUN
ftr-396	217	26	authors	author	NOUN
ftr-396	217	27	,	,	PUNCT
ftr-396	217	28	such	such	ADJ
ftr-396	217	29	as	as	ADP
ftr-396	217	30	jim	jim	PROPN
ftr-396	217	31	eustice	eustice	PROPN
ftr-396	217	32	,	,	PUNCT
ftr-396	217	33	“	"	PUNCT
ftr-396	217	34	whose	whose	DET
ftr-396	217	35	words	word	NOUN
ftr-396	217	36	you	you	PRON
ftr-396	217	37	can	can	AUX
ftr-396	217	38	take	take	VERB
ftr-396	217	39	to	to	ADP
ftr-396	217	40	the	the	DET
ftr-396	217	41	bank	bank	NOUN
ftr-396	217	42	.	.	PUNCT
ftr-396	218	1	”34	”34	PROPN
ftr-396	218	2	cummings	cummings	PROPN
ftr-396	218	3	observes	observe	VERB
ftr-396	218	4	that	that	SCONJ
ftr-396	218	5	authoritative	authoritative	ADJ
ftr-396	218	6	expert	expert	NOUN
ftr-396	218	7	authors	author	NOUN
ftr-396	218	8	:	:	PUNCT
ftr-396	218	9	(	(	PUNCT
ftr-396	218	10	1	1	X
ftr-396	218	11	)	)	PUNCT
ftr-396	218	12	can	can	AUX
ftr-396	218	13	be	be	AUX
ftr-396	218	14	counted	count	VERB
ftr-396	218	15	on	on	ADP
ftr-396	218	16	to	to	PART
ftr-396	218	17	analyze	analyze	VERB
ftr-396	218	18	a	a	DET
ftr-396	218	19	particular	particular	ADJ
ftr-396	218	20	rule	rule	NOUN
ftr-396	218	21	correctly	correctly	ADV
ftr-396	218	22	;	;	PUNCT
ftr-396	218	23	and	and	CCONJ
ftr-396	218	24	(	(	PUNCT
ftr-396	218	25	2	2	X
ftr-396	218	26	)	)	PUNCT
ftr-396	218	27	are	be	AUX
ftr-396	218	28	unlikely	unlikely	ADJ
ftr-396	218	29	to	to	PART
ftr-396	218	30	omit	omit	VERB
ftr-396	218	31	important	important	ADJ
ftr-396	218	32	caveats	caveat	NOUN
ftr-396	218	33	or	or	CCONJ
ftr-396	218	34	related	relate	VERB
ftr-396	218	35	material.35	material.35	NOUN
ftr-396	218	36	the	the	DET
ftr-396	218	37	authoritative	authoritative	ADJ
ftr-396	218	38	secondary	secondary	ADJ
ftr-396	218	39	sources	source	NOUN
ftr-396	218	40	in	in	ADP
ftr-396	218	41	the	the	DET
ftr-396	218	42	cch	cch	PROPN
ftr-396	218	43	database	database	NOUN
ftr-396	218	44	(	(	PUNCT
ftr-396	218	45	including	include	VERB
ftr-396	218	46	taxes	taxis	NOUN
ftr-396	218	47	magazine	magazine	NOUN
ftr-396	218	48	and	and	CCONJ
ftr-396	218	49	the	the	DET
ftr-396	218	50	treatises	treatise	NOUN
ftr-396	218	51	listed	list	VERB
ftr-396	218	52	above	above	ADV
ftr-396	218	53	)	)	PUNCT
ftr-396	218	54	are	be	AUX
ftr-396	218	55	much	much	ADV
ftr-396	218	56	more	more	ADV
ftr-396	218	57	limited	limited	ADJ
ftr-396	218	58	in	in	ADP
ftr-396	218	59	number	number	NOUN
ftr-396	218	60	and	and	CCONJ
ftr-396	218	61	scope	scope	NOUN
ftr-396	218	62	than	than	ADP
ftr-396	218	63	the	the	DET
ftr-396	218	64	authoritative	authoritative	ADJ
ftr-396	218	65	secondary	secondary	ADJ
ftr-396	218	66	sources	source	NOUN
ftr-396	218	67	in	in	ADP
ftr-396	218	68	the	the	DET
ftr-396	218	69	ria	ria	PROPN
ftr-396	218	70	checkpoint	checkpoint	NOUN
ftr-396	218	71	database	database	NOUN
ftr-396	218	72	,	,	PUNCT
ftr-396	218	73	which	which	PRON
ftr-396	218	74	includes	include	VERB
ftr-396	218	75	the	the	DET
ftr-396	218	76	31	31	NUM
ftr-396	218	77	.	.	PUNCT
ftr-396	219	1	this	this	DET
ftr-396	219	2	article	article	NOUN
ftr-396	219	3	does	do	AUX
ftr-396	219	4	not	not	PART
ftr-396	219	5	compare	compare	VERB
ftr-396	219	6	the	the	DET
ftr-396	219	7	electronic	electronic	ADJ
ftr-396	219	8	research	research	NOUN
ftr-396	219	9	platforms	platform	NOUN
ftr-396	219	10	as	as	ADP
ftr-396	219	11	tools	tool	NOUN
ftr-396	219	12	for	for	ADP
ftr-396	219	13	performing	perform	VERB
ftr-396	219	14	tax	tax	NOUN
ftr-396	219	15	research	research	NOUN
ftr-396	219	16	in	in	ADP
ftr-396	219	17	other	other	ADJ
ftr-396	219	18	specialized	specialized	ADJ
ftr-396	219	19	areas	area	NOUN
ftr-396	219	20	,	,	PUNCT
ftr-396	219	21	such	such	ADJ
ftr-396	219	22	as	as	ADP
ftr-396	219	23	state	state	NOUN
ftr-396	219	24	and	and	CCONJ
ftr-396	219	25	local	local	ADJ
ftr-396	219	26	tax	tax	NOUN
ftr-396	219	27	practitioners	practitioner	NOUN
ftr-396	219	28	have	have	AUX
ftr-396	219	29	told	tell	VERB
ftr-396	219	30	us	we	PRON
ftr-396	219	31	that	that	SCONJ
ftr-396	219	32	cch	cch	PROPN
ftr-396	219	33	is	be	AUX
ftr-396	219	34	their	their	PRON
ftr-396	219	35	preferred	preferred	ADJ
ftr-396	219	36	platform	platform	NOUN
ftr-396	219	37	for	for	ADP
ftr-396	219	38	state	state	NOUN
ftr-396	219	39	and	and	CCONJ
ftr-396	219	40	local	local	ADJ
ftr-396	219	41	tax	tax	NOUN
ftr-396	219	42	research	research	NOUN
ftr-396	219	43	,	,	PUNCT
ftr-396	219	44	in	in	ADP
ftr-396	219	45	part	part	NOUN
ftr-396	219	46	due	due	ADP
ftr-396	219	47	to	to	ADP
ftr-396	219	48	the	the	DET
ftr-396	219	49	comprehensive	comprehensive	ADJ
ftr-396	219	50	state	state	NOUN
ftr-396	219	51	and	and	CCONJ
ftr-396	219	52	local	local	ADJ
ftr-396	219	53	tax	tax	NOUN
ftr-396	219	54	source	source	NOUN
ftr-396	219	55	content	content	NOUN
ftr-396	219	56	(	(	PUNCT
ftr-396	219	57	including	include	VERB
ftr-396	219	58	annotations	annotation	NOUN
ftr-396	219	59	)	)	PUNCT
ftr-396	219	60	offered	offer	VERB
ftr-396	219	61	by	by	ADP
ftr-396	219	62	cch	cch	PROPN
ftr-396	219	63	.	.	PROPN
ftr-396	220	1	32	32	NUM
ftr-396	220	2	.	.	PUNCT
ftr-396	221	1	access	access	NOUN
ftr-396	221	2	to	to	ADP
ftr-396	221	3	the	the	DET
ftr-396	221	4	daily	daily	ADJ
ftr-396	221	5	tax	tax	NOUN
ftr-396	221	6	report	report	NOUN
ftr-396	221	7	is	be	AUX
ftr-396	221	8	not	not	PART
ftr-396	221	9	included	include	VERB
ftr-396	221	10	as	as	ADP
ftr-396	221	11	part	part	NOUN
ftr-396	221	12	of	of	ADP
ftr-396	221	13	the	the	DET
ftr-396	221	14	standard	standard	ADJ
ftr-396	221	15	ria	ria	PROPN
ftr-396	221	16	checkpoint	checkpoint	NOUN
ftr-396	221	17	package	package	NOUN
ftr-396	221	18	,	,	PUNCT
ftr-396	221	19	but	but	CCONJ
ftr-396	221	20	is	be	AUX
ftr-396	221	21	available	available	ADJ
ftr-396	221	22	to	to	ADP
ftr-396	221	23	ria	ria	PROPN
ftr-396	221	24	checkpoint	checkpoint	NOUN
ftr-396	221	25	subscribers	subscriber	NOUN
ftr-396	221	26	for	for	ADP
ftr-396	221	27	an	an	DET
ftr-396	221	28	additional	additional	ADJ
ftr-396	221	29	fee	fee	NOUN
ftr-396	221	30	.	.	PUNCT
ftr-396	222	1	33	33	NUM
ftr-396	222	2	.	.	PUNCT
ftr-396	223	1	in	in	ADP
ftr-396	223	2	an	an	DET
ftr-396	223	3	informal	informal	ADJ
ftr-396	223	4	survey	survey	NOUN
ftr-396	223	5	of	of	ADP
ftr-396	223	6	tax	tax	NOUN
ftr-396	223	7	practitioners	practitioner	NOUN
ftr-396	223	8	affiliated	affiliate	VERB
ftr-396	223	9	with	with	ADP
ftr-396	223	10	loyola	loyola	PROPN
ftr-396	223	11	’s	’s	PART
ftr-396	223	12	tax	tax	PROPN
ftr-396	223	13	llm	llm	PROPN
ftr-396	223	14	program	program	NOUN
ftr-396	223	15	,	,	PUNCT
ftr-396	223	16	many	many	ADJ
ftr-396	223	17	told	tell	VERB
ftr-396	223	18	us	we	PRON
ftr-396	223	19	that	that	SCONJ
ftr-396	223	20	their	their	PRON
ftr-396	223	21	firms	firm	NOUN
ftr-396	223	22	had	have	AUX
ftr-396	223	23	recently	recently	ADV
ftr-396	223	24	subscribed	subscribe	VERB
ftr-396	223	25	to	to	ADP
ftr-396	223	26	ria	ria	PROPN
ftr-396	223	27	checkpoint	checkpoint	NOUN
ftr-396	223	28	,	,	PUNCT
ftr-396	223	29	to	to	PART
ftr-396	223	30	supplement	supplement	VERB
ftr-396	223	31	the	the	DET
ftr-396	223	32	firms	firm	NOUN
ftr-396	223	33	’	'	PUNCT
ftr-396	223	34	lexisnexis	lexisnexis	VERB
ftr-396	223	35	and	and	CCONJ
ftr-396	223	36	westlaw	westlaw	NOUN
ftr-396	223	37	subscriptions	subscription	NOUN
ftr-396	223	38	.	.	PUNCT
ftr-396	224	1	34	34	NUM
ftr-396	224	2	.	.	PUNCT
ftr-396	224	3	cummings	cummings	PROPN
ftr-396	224	4	,	,	PUNCT
ftr-396	224	5	supra	supra	PROPN
ftr-396	224	6	note	note	NOUN
ftr-396	224	7	5	5	NUM
ftr-396	224	8	,	,	PUNCT
ftr-396	224	9	at	at	ADP
ftr-396	224	10	340	340	NUM
ftr-396	224	11	.	.	PUNCT
ftr-396	224	12	35	35	NUM
ftr-396	224	13	.	.	PUNCT
ftr-396	225	1	i	i	PRON
ftr-396	225	2	d.	d.	PROPN
ftr-396	225	3	948	948	NUM
ftr-396	225	4	florida	florida	PROPN
ftr-396	225	5	tax	tax	PROPN
ftr-396	225	6	review	review	NOUN
ftr-396	225	7	[	[	X
ftr-396	225	8	vol	vol	NOUN
ftr-396	225	9	.	.	NOUN
ftr-396	225	10	8:9	8:9	NUM
ftr-396	225	11	complete	complete	ADJ
ftr-396	225	12	warren	warren	PROPN
ftr-396	225	13	,	,	PUNCT
ftr-396	225	14	gorham	gorham	PROPN
ftr-396	225	15	&	&	CCONJ
ftr-396	225	16	lamont	lamont	PROPN
ftr-396	225	17	library	library	PROPN
ftr-396	225	18	of	of	ADP
ftr-396	225	19	treatises	treatise	NOUN
ftr-396	225	20	and	and	CCONJ
ftr-396	225	21	journals.36	journals.36	PROPN
ftr-396	225	22	in	in	ADP
ftr-396	225	23	our	our	PRON
ftr-396	225	24	opinion	opinion	NOUN
ftr-396	225	25	,	,	PUNCT
ftr-396	225	26	ria	ria	PROPN
ftr-396	225	27	has	have	VERB
ftr-396	225	28	a	a	DET
ftr-396	225	29	distinct	distinct	ADJ
ftr-396	225	30	competitive	competitive	ADJ
ftr-396	225	31	advantage	advantage	NOUN
ftr-396	225	32	over	over	ADP
ftr-396	225	33	cch	cch	PROPN
ftr-396	225	34	with	with	ADP
ftr-396	225	35	respect	respect	NOUN
ftr-396	225	36	to	to	ADP
ftr-396	225	37	authoritative	authoritative	ADJ
ftr-396	225	38	secondary	secondary	ADJ
ftr-396	225	39	source	source	NOUN
ftr-396	225	40	content	content	NOUN
ftr-396	225	41	.	.	PUNCT
ftr-396	226	1	2	2	X
ftr-396	226	2	.	.	X
ftr-396	226	3	the	the	DET
ftr-396	226	4	comprehensive	comprehensive	ADJ
ftr-396	226	5	legal	legal	ADJ
ftr-396	226	6	research	research	NOUN
ftr-396	226	7	electronic	electronic	ADJ
ftr-396	226	8	platforms	platform	NOUN
ftr-396	226	9	westlaw	westlaw	NOUN
ftr-396	226	10	and	and	CCONJ
ftr-396	226	11	lexisnexis	lexisnexis	NOUN
ftr-396	226	12	offer	offer	NOUN
ftr-396	226	13	much	much	ADV
ftr-396	226	14	more	more	ADV
ftr-396	226	15	comprehensive	comprehensive	ADJ
ftr-396	226	16	content	content	NOUN
ftr-396	226	17	.	.	PUNCT
ftr-396	227	1	in	in	ADP
ftr-396	227	2	addition	addition	NOUN
ftr-396	227	3	to	to	ADP
ftr-396	227	4	tax	tax	VERB
ftr-396	227	5	specific	specific	ADJ
ftr-396	227	6	content	content	NOUN
ftr-396	227	7	,	,	PUNCT
ftr-396	227	8	both	both	DET
ftr-396	227	9	platforms	platform	NOUN
ftr-396	227	10	offer	offer	VERB
ftr-396	227	11	general	general	ADJ
ftr-396	227	12	law	law	NOUN
ftr-396	227	13	reviews	review	NOUN
ftr-396	227	14	(	(	PUNCT
ftr-396	227	15	subject	subject	ADJ
ftr-396	227	16	to	to	ADP
ftr-396	227	17	varying	vary	VERB
ftr-396	227	18	date	date	NOUN
ftr-396	227	19	limitations	limitation	NOUN
ftr-396	227	20	)	)	PUNCT
ftr-396	227	21	and	and	CCONJ
ftr-396	227	22	extensive	extensive	ADJ
ftr-396	227	23	primary	primary	ADJ
ftr-396	227	24	and	and	CCONJ
ftr-396	227	25	secondary	secondary	ADJ
ftr-396	227	26	source	source	NOUN
ftr-396	227	27	coverage	coverage	NOUN
ftr-396	227	28	of	of	ADP
ftr-396	227	29	subject	subject	ADJ
ftr-396	227	30	areas	area	NOUN
ftr-396	227	31	related	relate	VERB
ftr-396	227	32	to	to	ADP
ftr-396	227	33	tax	tax	NOUN
ftr-396	227	34	.	.	PUNCT
ftr-396	228	1	a.	a.	PROPN
ftr-396	228	2	lexisnexis	lexisnexis	VERB
ftr-396	228	3	the	the	DET
ftr-396	228	4	lexisnexis	lexisnexis	NOUN
ftr-396	228	5	database	database	NOUN
ftr-396	228	6	typically	typically	ADV
ftr-396	228	7	includes	include	VERB
ftr-396	228	8	the	the	DET
ftr-396	228	9	tax	tax	NOUN
ftr-396	228	10	specific	specific	ADJ
ftr-396	228	11	content	content	NOUN
ftr-396	228	12	offered	offer	VERB
ftr-396	228	13	on	on	ADP
ftr-396	228	14	the	the	DET
ftr-396	228	15	cch	cch	PROPN
ftr-396	228	16	electronic	electronic	ADJ
ftr-396	228	17	platform.37	platform.37	PROPN
ftr-396	228	18	lexisnexis	lexisnexis	NOUN
ftr-396	228	19	also	also	ADV
ftr-396	228	20	provides	provide	VERB
ftr-396	228	21	the	the	DET
ftr-396	228	22	tax	tax	NOUN
ftr-396	228	23	analysts	analyst	NOUN
ftr-396	228	24	library,38	library,38	VERB
ftr-396	228	25	which	which	PRON
ftr-396	228	26	includes	include	VERB
ftr-396	228	27	tax	tax	NOUN
ftr-396	228	28	notes	note	NOUN
ftr-396	228	29	today	today	NOUN
ftr-396	228	30	,	,	PUNCT
ftr-396	228	31	tax	tax	NOUN
ftr-396	228	32	notes	note	NOUN
ftr-396	228	33	weekly	weekly	ADJ
ftr-396	228	34	magazine	magazine	NOUN
ftr-396	228	35	,	,	PUNCT
ftr-396	228	36	and	and	CCONJ
ftr-396	228	37	other	other	ADJ
ftr-396	228	38	useful	useful	ADJ
ftr-396	228	39	content	content	NOUN
ftr-396	228	40	,	,	PUNCT
ftr-396	228	41	such	such	ADJ
ftr-396	228	42	as	as	ADP
ftr-396	228	43	petitions	petition	NOUN
ftr-396	228	44	filed	file	VERB
ftr-396	228	45	in	in	ADP
ftr-396	228	46	the	the	DET
ftr-396	228	47	u.s	u.s	PROPN
ftr-396	228	48	.	.	PROPN
ftr-396	228	49	tax	tax	NOUN
ftr-396	228	50	court	court	NOUN
ftr-396	228	51	.	.	PUNCT
ftr-396	229	1	in	in	ADP
ftr-396	229	2	addition	addition	NOUN
ftr-396	229	3	,	,	PUNCT
ftr-396	229	4	lexisnexis	lexisnexis	NOUN
ftr-396	229	5	offers	offer	VERB
ftr-396	229	6	various	various	ADJ
ftr-396	229	7	other	other	ADJ
ftr-396	229	8	useful	useful	ADJ
ftr-396	229	9	tax	tax	NOUN
ftr-396	229	10	specific	specific	ADJ
ftr-396	229	11	secondary	secondary	ADJ
ftr-396	229	12	source	source	NOUN
ftr-396	229	13	content	content	NOUN
ftr-396	229	14	,	,	PUNCT
ftr-396	229	15	including	include	VERB
ftr-396	229	16	:	:	PUNCT
ftr-396	229	17	(	(	PUNCT
ftr-396	229	18	1	1	X
ftr-396	229	19	)	)	PUNCT
ftr-396	229	20	selected	select	VERB
ftr-396	229	21	pli	pli	PROPN
ftr-396	229	22	publications	publication	NOUN
ftr-396	229	23	;	;	PUNCT
ftr-396	229	24	(	(	PUNCT
ftr-396	229	25	2	2	X
ftr-396	229	26	)	)	PUNCT
ftr-396	229	27	some	some	DET
ftr-396	229	28	wiley	wiley	NOUN
ftr-396	229	29	publications	publication	NOUN
ftr-396	229	30	;	;	PUNCT
ftr-396	229	31	and	and	CCONJ
ftr-396	229	32	(	(	PUNCT
ftr-396	229	33	3	3	X
ftr-396	229	34	)	)	PUNCT
ftr-396	229	35	most	most	ADJ
ftr-396	229	36	matthew	matthew	PROPN
ftr-396	229	37	bender	bender	PROPN
ftr-396	229	38	publications	publication	NOUN
ftr-396	229	39	,	,	PUNCT
ftr-396	229	40	including	include	VERB
ftr-396	229	41	materials	material	NOUN
ftr-396	229	42	from	from	ADP
ftr-396	229	43	major	major	ADJ
ftr-396	229	44	tax	tax	NOUN
ftr-396	229	45	institutes	institute	NOUN
ftr-396	229	46	such	such	ADJ
ftr-396	229	47	as	as	ADP
ftr-396	229	48	the	the	DET
ftr-396	229	49	usc	usc	NOUN
ftr-396	229	50	and	and	CCONJ
ftr-396	229	51	nyu	nyu	NOUN
ftr-396	229	52	tax	tax	NOUN
ftr-396	229	53	institutes	institutes	PROPN
ftr-396	229	54	.	.	PUNCT
ftr-396	230	1	lexisnexis	lexisnexis	PROPN
ftr-396	230	2	also	also	ADV
ftr-396	230	3	offers	offer	VERB
ftr-396	230	4	a	a	DET
ftr-396	230	5	compilation	compilation	NOUN
ftr-396	230	6	feature	feature	NOUN
ftr-396	230	7	,	,	PUNCT
ftr-396	230	8	called	call	VERB
ftr-396	230	9	“	"	PUNCT
ftr-396	230	10	listen	listen	VERB
ftr-396	230	11	to	to	ADP
ftr-396	230	12	the	the	DET
ftr-396	230	13	experts	expert	NOUN
ftr-396	230	14	,	,	PUNCT
ftr-396	230	15	”	"	PUNCT
ftr-396	230	16	which	which	PRON
ftr-396	230	17	includes	include	VERB
ftr-396	230	18	articles	article	NOUN
ftr-396	230	19	from	from	ADP
ftr-396	230	20	tax	tax	PROPN
ftr-396	230	21	institute	institute	NOUN
ftr-396	230	22	proceedings	proceeding	NOUN
ftr-396	230	23	,	,	PUNCT
ftr-396	230	24	aba	aba	PROPN
ftr-396	230	25	tax	tax	NOUN
ftr-396	230	26	section	section	NOUN
ftr-396	230	27	meeting	meet	VERB
ftr-396	230	28	presentations	presentation	NOUN
ftr-396	230	29	and	and	CCONJ
ftr-396	230	30	papers	paper	NOUN
ftr-396	230	31	,	,	PUNCT
ftr-396	230	32	and	and	CCONJ
ftr-396	230	33	various	various	ADJ
ftr-396	230	34	tax	tax	NOUN
ftr-396	230	35	analysts	analyst	NOUN
ftr-396	230	36	publications	publication	NOUN
ftr-396	230	37	.	.	PUNCT
ftr-396	231	1	b.	b.	PROPN
ftr-396	231	2	westlaw	westlaw	PROPN
ftr-396	231	3	the	the	DET
ftr-396	231	4	westlaw	westlaw	NOUN
ftr-396	231	5	database	database	NOUN
ftr-396	231	6	includes	include	VERB
ftr-396	231	7	the	the	DET
ftr-396	231	8	tax	tax	NOUN
ftr-396	231	9	specific	specific	ADJ
ftr-396	231	10	content	content	NOUN
ftr-396	231	11	offered	offer	VERB
ftr-396	231	12	on	on	ADP
ftr-396	231	13	the	the	DET
ftr-396	231	14	ria	ria	PROPN
ftr-396	231	15	checkpoint	checkpoint	NOUN
ftr-396	231	16	platform.39	platform.39	PROPN
ftr-396	231	17	westlaw	westlaw	NOUN
ftr-396	231	18	also	also	ADV
ftr-396	231	19	offers	offer	VERB
ftr-396	231	20	various	various	ADJ
ftr-396	231	21	other	other	ADJ
ftr-396	231	22	useful	useful	ADJ
ftr-396	231	23	tax	tax	NOUN
ftr-396	231	24	specific	specific	ADJ
ftr-396	231	25	secondary	secondary	ADJ
ftr-396	231	26	source	source	NOUN
ftr-396	231	27	content	content	NOUN
ftr-396	231	28	including	include	VERB
ftr-396	231	29	:	:	PUNCT
ftr-396	231	30	(	(	PUNCT
ftr-396	231	31	1	1	X
ftr-396	231	32	)	)	PUNCT
ftr-396	231	33	an	an	DET
ftr-396	231	34	extensive	extensive	ADJ
ftr-396	231	35	library	library	NOUN
ftr-396	231	36	of	of	ADP
ftr-396	231	37	pli	pli	PROPN
ftr-396	231	38	publications	publication	NOUN
ftr-396	231	39	,	,	PUNCT
ftr-396	231	40	including	include	VERB
ftr-396	231	41	materials	material	NOUN
ftr-396	231	42	from	from	ADP
ftr-396	231	43	pli	pli	PROPN
ftr-396	231	44	programs	program	NOUN
ftr-396	231	45	;	;	PUNCT
ftr-396	231	46	(	(	PUNCT
ftr-396	231	47	2	2	X
ftr-396	231	48	)	)	PUNCT
ftr-396	231	49	a	a	DET
ftr-396	231	50	comprehensive	comprehensive	ADJ
ftr-396	231	51	collection	collection	NOUN
ftr-396	231	52	of	of	ADP
ftr-396	231	53	trial	trial	NOUN
ftr-396	231	54	documents	document	NOUN
ftr-396	231	55	and	and	CCONJ
ftr-396	231	56	briefs	brief	NOUN
ftr-396	231	57	;	;	PUNCT
ftr-396	231	58	(	(	PUNCT
ftr-396	231	59	3	3	X
ftr-396	231	60	)	)	PUNCT
ftr-396	231	61	selected	select	VERB
ftr-396	231	62	congressional	congressional	ADJ
ftr-396	231	63	research	research	NOUN
ftr-396	231	64	36	36	NUM
ftr-396	231	65	.	.	PUNCT
ftr-396	232	1	we	we	PRON
ftr-396	232	2	note	note	VERB
ftr-396	232	3	,	,	PUNCT
ftr-396	232	4	however	however	ADV
ftr-396	232	5	,	,	PUNCT
ftr-396	232	6	that	that	SCONJ
ftr-396	232	7	ria	ria	PROPN
ftr-396	232	8	checkpoint	checkpoint	NOUN
ftr-396	232	9	does	do	AUX
ftr-396	232	10	not	not	PART
ftr-396	232	11	currently	currently	ADV
ftr-396	232	12	provide	provide	VERB
ftr-396	232	13	enough	enough	ADJ
ftr-396	232	14	information	information	NOUN
ftr-396	232	15	to	to	PART
ftr-396	232	16	properly	properly	ADV
ftr-396	232	17	cite	cite	VERB
ftr-396	232	18	the	the	DET
ftr-396	232	19	helpful	helpful	ADJ
ftr-396	232	20	journal	journal	NOUN
ftr-396	232	21	articles	article	NOUN
ftr-396	232	22	in	in	ADP
ftr-396	232	23	its	its	PRON
ftr-396	232	24	database	database	NOUN
ftr-396	232	25	.	.	PUNCT
ftr-396	233	1	see	see	VERB
ftr-396	233	2	infra	infra	NOUN
ftr-396	233	3	note	note	VERB
ftr-396	233	4	67	67	NUM
ftr-396	233	5	.	.	PUNCT
ftr-396	233	6	37	37	NUM
ftr-396	233	7	.	.	PUNCT
ftr-396	234	1	the	the	DET
ftr-396	234	2	sources	source	NOUN
ftr-396	234	3	available	available	ADJ
ftr-396	234	4	on	on	ADP
ftr-396	234	5	the	the	DET
ftr-396	234	6	lexisnexis	lexisnexis	NOUN
ftr-396	234	7	platform	platform	NOUN
ftr-396	234	8	vary	vary	VERB
ftr-396	234	9	,	,	PUNCT
ftr-396	234	10	depending	depend	VERB
ftr-396	234	11	on	on	ADP
ftr-396	234	12	the	the	DET
ftr-396	234	13	subscriber	subscriber	NOUN
ftr-396	234	14	’s	’s	PART
ftr-396	234	15	subscription	subscription	NOUN
ftr-396	234	16	package	package	NOUN
ftr-396	234	17	.	.	PUNCT
ftr-396	235	1	lexisnexis	lexisnexis	NOUN
ftr-396	235	2	subscribers	subscriber	NOUN
ftr-396	235	3	can	can	AUX
ftr-396	235	4	tailor	tailor	VERB
ftr-396	235	5	their	their	PRON
ftr-396	235	6	subscriptions	subscription	NOUN
ftr-396	235	7	to	to	PART
ftr-396	235	8	suit	suit	VERB
ftr-396	235	9	their	their	PRON
ftr-396	235	10	research	research	NOUN
ftr-396	235	11	needs	need	NOUN
ftr-396	235	12	,	,	PUNCT
ftr-396	235	13	by	by	ADP
ftr-396	235	14	subscribing	subscribe	VERB
ftr-396	235	15	to	to	ADP
ftr-396	235	16	specific	specific	ADJ
ftr-396	235	17	sources	source	NOUN
ftr-396	235	18	from	from	ADP
ftr-396	235	19	menus	menu	NOUN
ftr-396	235	20	of	of	ADP
ftr-396	235	21	available	available	ADJ
ftr-396	235	22	sources	source	NOUN
ftr-396	235	23	.	.	PUNCT
ftr-396	236	1	this	this	DET
ftr-396	236	2	menu	menu	NOUN
ftr-396	236	3	of	of	ADP
ftr-396	236	4	available	available	ADJ
ftr-396	236	5	sources	source	NOUN
ftr-396	236	6	includes	include	VERB
ftr-396	236	7	cch	cch	NOUN
ftr-396	236	8	materials	material	NOUN
ftr-396	236	9	,	,	PUNCT
ftr-396	236	10	for	for	ADP
ftr-396	236	11	which	which	PRON
ftr-396	236	12	the	the	DET
ftr-396	236	13	subscriber	subscriber	NOUN
ftr-396	236	14	would	would	AUX
ftr-396	236	15	be	be	AUX
ftr-396	236	16	charged	charge	VERB
ftr-396	236	17	.	.	PUNCT
ftr-396	237	1	in	in	ADP
ftr-396	237	2	the	the	DET
ftr-396	237	3	analysis	analysis	NOUN
ftr-396	237	4	of	of	ADP
ftr-396	237	5	lexisnexis	lexisnexis	NOUN
ftr-396	237	6	content	content	NOUN
ftr-396	237	7	in	in	ADP
ftr-396	237	8	this	this	DET
ftr-396	237	9	article	article	NOUN
ftr-396	237	10	,	,	PUNCT
ftr-396	237	11	we	we	PRON
ftr-396	237	12	assumed	assume	VERB
ftr-396	237	13	that	that	SCONJ
ftr-396	237	14	a	a	DET
ftr-396	237	15	researcher	researcher	NOUN
ftr-396	237	16	would	would	AUX
ftr-396	237	17	have	have	VERB
ftr-396	237	18	access	access	NOUN
ftr-396	237	19	to	to	ADP
ftr-396	237	20	the	the	DET
ftr-396	237	21	content	content	NOUN
ftr-396	237	22	in	in	ADP
ftr-396	237	23	a	a	DET
ftr-396	237	24	typical	typical	ADJ
ftr-396	237	25	law	law	NOUN
ftr-396	237	26	school	school	NOUN
ftr-396	237	27	library	library	NOUN
ftr-396	237	28	lexisnexis	lexisnexis	NOUN
ftr-396	237	29	subscription	subscription	NOUN
ftr-396	237	30	package	package	NOUN
ftr-396	237	31	,	,	PUNCT
ftr-396	237	32	including	include	VERB
ftr-396	237	33	cch	cch	NOUN
ftr-396	237	34	sources	source	NOUN
ftr-396	237	35	.	.	PUNCT
ftr-396	238	1	38	38	NUM
ftr-396	238	2	.	.	PUNCT
ftr-396	239	1	the	the	DET
ftr-396	239	2	tax	tax	NOUN
ftr-396	239	3	analysts	analyst	NOUN
ftr-396	239	4	library	library	NOUN
ftr-396	239	5	is	be	AUX
ftr-396	239	6	included	include	VERB
ftr-396	239	7	in	in	ADP
ftr-396	239	8	all	all	DET
ftr-396	239	9	lexisnexis	lexisnexis	ADJ
ftr-396	239	10	subscription	subscription	NOUN
ftr-396	239	11	packages	package	NOUN
ftr-396	239	12	.	.	PUNCT
ftr-396	240	1	39	39	NUM
ftr-396	240	2	.	.	PUNCT
ftr-396	241	1	as	as	ADP
ftr-396	241	2	with	with	ADP
ftr-396	241	3	lexisnexis	lexisnexis	NOUN
ftr-396	241	4	content	content	NOUN
ftr-396	241	5	,	,	PUNCT
ftr-396	241	6	the	the	DET
ftr-396	241	7	specific	specific	ADJ
ftr-396	241	8	content	content	NOUN
ftr-396	241	9	available	available	ADJ
ftr-396	241	10	to	to	ADP
ftr-396	241	11	westlaw	westlaw	NOUN
ftr-396	241	12	subscribers	subscriber	NOUN
ftr-396	241	13	varies	vary	VERB
ftr-396	241	14	depending	depend	VERB
ftr-396	241	15	on	on	ADP
ftr-396	241	16	subscription	subscription	NOUN
ftr-396	241	17	packages	package	NOUN
ftr-396	241	18	.	.	PUNCT
ftr-396	242	1	2008	2008	NUM
ftr-396	243	1	the	the	DET
ftr-396	243	2	virtural	virtural	ADJ
ftr-396	243	3	tax	tax	NOUN
ftr-396	243	4	library	library	NOUN
ftr-396	243	5	949	949	NUM
ftr-396	243	6	service	service	NOUN
ftr-396	243	7	(	(	PUNCT
ftr-396	243	8	crs	crs	PROPN
ftr-396	243	9	)	)	PUNCT
ftr-396	243	10	documents	document	NOUN
ftr-396	243	11	;	;	PUNCT
ftr-396	243	12	and	and	CCONJ
ftr-396	243	13	(	(	PUNCT
ftr-396	243	14	4	4	X
ftr-396	243	15	)	)	PUNCT
ftr-396	243	16	government	government	NOUN
ftr-396	243	17	accounting	accounting	NOUN
ftr-396	243	18	office	office	NOUN
ftr-396	243	19	(	(	PUNCT
ftr-396	243	20	gao	gao	PROPN
ftr-396	243	21	)	)	PUNCT
ftr-396	243	22	documents	document	NOUN
ftr-396	243	23	.	.	PUNCT
ftr-396	244	1	c.	c.	PROPN
ftr-396	244	2	free	free	PROPN
ftr-396	244	3	tax	tax	NOUN
ftr-396	244	4	information	information	NOUN
ftr-396	244	5	available	available	ADJ
ftr-396	244	6	on	on	ADP
ftr-396	244	7	the	the	DET
ftr-396	244	8	internet	internet	NOUN
ftr-396	244	9	various	various	ADJ
ftr-396	244	10	tax	tax	NOUN
ftr-396	244	11	sources	source	NOUN
ftr-396	244	12	are	be	AUX
ftr-396	244	13	available	available	ADJ
ftr-396	244	14	at	at	ADP
ftr-396	244	15	no	no	DET
ftr-396	244	16	charge	charge	NOUN
ftr-396	244	17	on	on	ADP
ftr-396	244	18	the	the	DET
ftr-396	244	19	internet	internet	NOUN
ftr-396	244	20	,	,	PUNCT
ftr-396	244	21	but	but	CCONJ
ftr-396	244	22	the	the	DET
ftr-396	244	23	limited	limited	ADJ
ftr-396	244	24	free	free	ADJ
ftr-396	244	25	content	content	NOUN
ftr-396	244	26	available	available	ADJ
ftr-396	244	27	on	on	ADP
ftr-396	244	28	the	the	DET
ftr-396	244	29	internet	internet	NOUN
ftr-396	244	30	is	be	AUX
ftr-396	244	31	no	no	DET
ftr-396	244	32	substitute	substitute	NOUN
ftr-396	244	33	for	for	ADP
ftr-396	244	34	the	the	DET
ftr-396	244	35	comprehensive	comprehensive	ADJ
ftr-396	244	36	primary	primary	ADJ
ftr-396	244	37	and	and	CCONJ
ftr-396	244	38	secondary	secondary	ADJ
ftr-396	244	39	source	source	NOUN
ftr-396	244	40	content	content	NOUN
ftr-396	244	41	on	on	ADP
ftr-396	244	42	the	the	DET
ftr-396	244	43	five	five	NUM
ftr-396	244	44	electronic	electronic	ADJ
ftr-396	244	45	platforms	platform	NOUN
ftr-396	244	46	.	.	PUNCT
ftr-396	245	1	in	in	ADP
ftr-396	245	2	addition	addition	NOUN
ftr-396	245	3	,	,	PUNCT
ftr-396	245	4	the	the	DET
ftr-396	245	5	content	content	NOUN
ftr-396	245	6	that	that	PRON
ftr-396	245	7	is	be	AUX
ftr-396	245	8	available	available	ADJ
ftr-396	245	9	on	on	ADP
ftr-396	245	10	free	free	ADJ
ftr-396	245	11	tax	tax	NOUN
ftr-396	245	12	oriented	orient	VERB
ftr-396	245	13	websites	website	NOUN
ftr-396	245	14	often	often	ADV
ftr-396	245	15	is	be	AUX
ftr-396	245	16	out	out	ADP
ftr-396	245	17	of	of	ADP
ftr-396	245	18	date	date	NOUN
ftr-396	245	19	and	and	CCONJ
ftr-396	245	20	generally	generally	ADV
ftr-396	245	21	is	be	AUX
ftr-396	245	22	difficult	difficult	ADJ
ftr-396	245	23	to	to	PART
ftr-396	245	24	search	search	VERB
ftr-396	245	25	,	,	PUNCT
ftr-396	245	26	due	due	ADP
ftr-396	245	27	to	to	ADP
ftr-396	245	28	the	the	DET
ftr-396	245	29	limited	limit	VERB
ftr-396	245	30	functionality	functionality	NOUN
ftr-396	245	31	features	feature	NOUN
ftr-396	245	32	of	of	ADP
ftr-396	245	33	most	most	ADJ
ftr-396	245	34	of	of	ADP
ftr-396	245	35	the	the	DET
ftr-396	245	36	free	free	ADJ
ftr-396	245	37	websites.40	websites.40	PROPN
ftr-396	245	38	although	although	SCONJ
ftr-396	245	39	a	a	DET
ftr-396	245	40	tax	tax	NOUN
ftr-396	245	41	researcher	researcher	NOUN
ftr-396	245	42	can	can	AUX
ftr-396	245	43	not	not	PART
ftr-396	245	44	use	use	VERB
ftr-396	245	45	internet	internet	NOUN
ftr-396	245	46	searches	search	NOUN
ftr-396	245	47	exclusively	exclusively	ADV
ftr-396	245	48	to	to	PART
ftr-396	245	49	perform	perform	VERB
ftr-396	245	50	tax	tax	NOUN
ftr-396	245	51	research	research	NOUN
ftr-396	245	52	,	,	PUNCT
ftr-396	245	53	a	a	DET
ftr-396	245	54	researcher	researcher	NOUN
ftr-396	245	55	often	often	ADV
ftr-396	245	56	can	can	AUX
ftr-396	245	57	find	find	VERB
ftr-396	245	58	useful	useful	ADJ
ftr-396	245	59	supplemental	supplemental	ADJ
ftr-396	245	60	information	information	NOUN
ftr-396	245	61	with	with	ADP
ftr-396	245	62	internet	internet	NOUN
ftr-396	245	63	searches	search	NOUN
ftr-396	245	64	.	.	PUNCT
ftr-396	246	1	tax	tax	NOUN
ftr-396	246	2	researchers	researcher	NOUN
ftr-396	246	3	can	can	AUX
ftr-396	246	4	access	access	VERB
ftr-396	246	5	relevant	relevant	ADJ
ftr-396	246	6	tax	tax	NOUN
ftr-396	246	7	content	content	NOUN
ftr-396	246	8	on	on	ADP
ftr-396	246	9	:	:	PUNCT
ftr-396	246	10	(	(	PUNCT
ftr-396	246	11	1	1	X
ftr-396	246	12	)	)	PUNCT
ftr-396	246	13	federal	federal	ADJ
ftr-396	246	14	government	government	NOUN
ftr-396	246	15	websites	website	NOUN
ftr-396	246	16	;	;	PUNCT
ftr-396	246	17	(	(	PUNCT
ftr-396	246	18	2	2	X
ftr-396	246	19	)	)	PUNCT
ftr-396	246	20	tax	tax	NOUN
ftr-396	246	21	scholarship	scholarship	NOUN
ftr-396	246	22	websites	website	NOUN
ftr-396	246	23	:	:	PUNCT
ftr-396	246	24	(	(	PUNCT
ftr-396	246	25	3	3	X
ftr-396	246	26	)	)	PUNCT
ftr-396	246	27	websites	website	NOUN
ftr-396	246	28	maintained	maintain	VERB
ftr-396	246	29	by	by	ADP
ftr-396	246	30	think	think	NOUN
ftr-396	246	31	tanks	tank	NOUN
ftr-396	246	32	and	and	CCONJ
ftr-396	246	33	tax	tax	NOUN
ftr-396	246	34	policy	policy	NOUN
ftr-396	246	35	organizations	organization	NOUN
ftr-396	246	36	;	;	PUNCT
ftr-396	246	37	and	and	CCONJ
ftr-396	246	38	(	(	PUNCT
ftr-396	246	39	4	4	X
ftr-396	246	40	)	)	PUNCT
ftr-396	246	41	tax	tax	NOUN
ftr-396	246	42	oriented	orient	VERB
ftr-396	246	43	blogs	blog	NOUN
ftr-396	246	44	.	.	PUNCT
ftr-396	247	1	searching	search	VERB
ftr-396	247	2	these	these	DET
ftr-396	247	3	websites	website	NOUN
ftr-396	247	4	can	can	AUX
ftr-396	247	5	be	be	AUX
ftr-396	247	6	particularly	particularly	ADV
ftr-396	247	7	helpful	helpful	ADJ
ftr-396	247	8	if	if	SCONJ
ftr-396	247	9	the	the	DET
ftr-396	247	10	research	research	NOUN
ftr-396	247	11	topic	topic	NOUN
ftr-396	247	12	is	be	AUX
ftr-396	247	13	a	a	DET
ftr-396	247	14	tax	tax	NOUN
ftr-396	247	15	policy	policy	NOUN
ftr-396	247	16	topic	topic	NOUN
ftr-396	247	17	or	or	CCONJ
ftr-396	247	18	current	current	ADJ
ftr-396	247	19	developments	development	NOUN
ftr-396	247	20	topic	topic	NOUN
ftr-396	247	21	.	.	PUNCT
ftr-396	248	1	this	this	DET
ftr-396	248	2	section	section	NOUN
ftr-396	248	3	provides	provide	VERB
ftr-396	248	4	some	some	DET
ftr-396	248	5	links	link	NOUN
ftr-396	248	6	to	to	ADP
ftr-396	248	7	specific	specific	ADJ
ftr-396	248	8	websites	website	NOUN
ftr-396	248	9	.	.	PUNCT
ftr-396	249	1	1	1	X
ftr-396	249	2	.	.	X
ftr-396	249	3	federal	federal	ADJ
ftr-396	249	4	government	government	NOUN
ftr-396	249	5	sites41	sites41	VERB
ftr-396	249	6	http://www.irs.gov/	http://www.irs.gov/	NOUN
ftr-396	249	7	(	(	PUNCT
ftr-396	249	8	irs	irs	PROPN
ftr-396	249	9	forms	form	NOUN
ftr-396	249	10	and	and	CCONJ
ftr-396	249	11	publications	publication	NOUN
ftr-396	249	12	and	and	CCONJ
ftr-396	249	13	miscellaneous	miscellaneous	ADJ
ftr-396	249	14	other	other	ADJ
ftr-396	249	15	sources)42	sources)42	PROPN
ftr-396	249	16	40	40	NUM
ftr-396	249	17	.	.	PUNCT
ftr-396	250	1	some	some	DET
ftr-396	250	2	university	university	NOUN
ftr-396	250	3	websites	website	NOUN
ftr-396	250	4	have	have	VERB
ftr-396	250	5	seemingly	seemingly	ADV
ftr-396	250	6	helpful	helpful	ADJ
ftr-396	250	7	links	link	NOUN
ftr-396	250	8	to	to	ADP
ftr-396	250	9	tax	tax	NOUN
ftr-396	250	10	content	content	NOUN
ftr-396	250	11	,	,	PUNCT
ftr-396	250	12	but	but	CCONJ
ftr-396	250	13	the	the	DET
ftr-396	250	14	linked	link	VERB
ftr-396	250	15	tax	tax	NOUN
ftr-396	250	16	content	content	NOUN
ftr-396	250	17	often	often	ADV
ftr-396	250	18	is	be	AUX
ftr-396	250	19	out	out	ADP
ftr-396	250	20	of	of	ADP
ftr-396	250	21	date	date	NOUN
ftr-396	250	22	.	.	PUNCT
ftr-396	251	1	see	see	VERB
ftr-396	251	2	,	,	PUNCT
ftr-396	251	3	e.g.	e.g.	ADV
ftr-396	251	4	,	,	PUNCT
ftr-396	251	5	http://www.law.cornell.edu/wex/index.php/income_tax	http://www.law.cornell.edu/wex/index.php/income_tax	NOUN
ftr-396	251	6	(	(	PUNCT
ftr-396	251	7	legal	legal	ADJ
ftr-396	251	8	information	information	NOUN
ftr-396	251	9	institute	institute	PROPN
ftr-396	251	10	of	of	ADP
ftr-396	251	11	cornell	cornell	PROPN
ftr-396	251	12	university	university	PROPN
ftr-396	251	13	law	law	NOUN
ftr-396	251	14	school	school	NOUN
ftr-396	251	15	,	,	PUNCT
ftr-396	251	16	last	last	ADV
ftr-396	251	17	visited	visit	VERB
ftr-396	251	18	jan	jan	PROPN
ftr-396	251	19	.	.	PROPN
ftr-396	251	20	22	22	NUM
ftr-396	251	21	,	,	PUNCT
ftr-396	251	22	2008	2008	NUM
ftr-396	251	23	)	)	PUNCT
ftr-396	251	24	and	and	CCONJ
ftr-396	251	25	http://www.lib.umich.edu/govdocs/fedtax.html	http://www.lib.umich.edu/govdocs/fedtax.html	NOUN
ftr-396	251	26	(	(	PUNCT
ftr-396	251	27	university	university	NOUN
ftr-396	251	28	of	of	ADP
ftr-396	251	29	michigan	michigan	PROPN
ftr-396	251	30	library	library	PROPN
ftr-396	251	31	,	,	PUNCT
ftr-396	251	32	federal	federal	ADJ
ftr-396	251	33	government	government	NOUN
ftr-396	251	34	resources	resource	NOUN
ftr-396	251	35	,	,	PUNCT
ftr-396	251	36	taxation	taxation	NOUN
ftr-396	251	37	,	,	PUNCT
ftr-396	251	38	last	last	ADV
ftr-396	251	39	visited	visit	VERB
ftr-396	251	40	jan	jan	PROPN
ftr-396	251	41	.	.	PROPN
ftr-396	251	42	22	22	NUM
ftr-396	251	43	,	,	PUNCT
ftr-396	251	44	2008	2008	NUM
ftr-396	251	45	)	)	PUNCT
ftr-396	251	46	.	.	PUNCT
ftr-396	252	1	more	more	ADJ
ftr-396	252	2	general	general	ADJ
ftr-396	252	3	internet	internet	NOUN
ftr-396	252	4	tax	tax	NOUN
ftr-396	252	5	searches	search	NOUN
ftr-396	252	6	typically	typically	ADV
ftr-396	252	7	yield	yield	VERB
ftr-396	252	8	mostly	mostly	ADV
ftr-396	252	9	irrelevant	irrelevant	ADJ
ftr-396	252	10	and	and	CCONJ
ftr-396	252	11	out	out	ADP
ftr-396	252	12	of	of	ADP
ftr-396	252	13	date	date	NOUN
ftr-396	252	14	information	information	NOUN
ftr-396	252	15	,	,	PUNCT
ftr-396	252	16	although	although	SCONJ
ftr-396	252	17	a	a	DET
ftr-396	252	18	“	"	PUNCT
ftr-396	252	19	google	google	NOUN
ftr-396	252	20	”	"	PUNCT
ftr-396	252	21	“	"	PUNCT
ftr-396	252	22	advanced	advanced	ADJ
ftr-396	252	23	search	search	NOUN
ftr-396	252	24	”	"	PUNCT
ftr-396	252	25	using	use	VERB
ftr-396	252	26	a	a	DET
ftr-396	252	27	specific	specific	ADJ
ftr-396	252	28	search	search	NOUN
ftr-396	252	29	phrase	phrase	NOUN
ftr-396	252	30	occasionally	occasionally	ADV
ftr-396	252	31	yields	yield	VERB
ftr-396	252	32	useful	useful	ADJ
ftr-396	252	33	content	content	NOUN
ftr-396	252	34	.	.	PUNCT
ftr-396	253	1	some	some	DET
ftr-396	253	2	commercial	commercial	ADJ
ftr-396	253	3	tax	tax	NOUN
ftr-396	253	4	related	relate	VERB
ftr-396	253	5	websites	website	NOUN
ftr-396	253	6	include	include	VERB
ftr-396	253	7	compilations	compilation	NOUN
ftr-396	253	8	of	of	ADP
ftr-396	253	9	links	link	NOUN
ftr-396	253	10	to	to	ADP
ftr-396	253	11	various	various	ADJ
ftr-396	253	12	other	other	ADJ
ftr-396	253	13	tax	tax	NOUN
ftr-396	253	14	websites	website	NOUN
ftr-396	253	15	,	,	PUNCT
ftr-396	253	16	but	but	CCONJ
ftr-396	253	17	the	the	DET
ftr-396	253	18	linked	link	VERB
ftr-396	253	19	tax	tax	NOUN
ftr-396	253	20	information	information	NOUN
ftr-396	253	21	is	be	AUX
ftr-396	253	22	spotty	spotty	ADJ
ftr-396	253	23	and	and	CCONJ
ftr-396	253	24	often	often	ADV
ftr-396	253	25	out	out	ADP
ftr-396	253	26	of	of	ADP
ftr-396	253	27	date	date	NOUN
ftr-396	253	28	.	.	PUNCT
ftr-396	254	1	see	see	VERB
ftr-396	254	2	,	,	PUNCT
ftr-396	254	3	e.g.	e.g.	ADV
ftr-396	254	4	,	,	PUNCT
ftr-396	254	5	http://www.taxsites.com	http://www.taxsites.com	X
ftr-396	255	1	(	(	PUNCT
ftr-396	255	2	last	last	ADV
ftr-396	255	3	visited	visit	VERB
ftr-396	255	4	jan	jan	PROPN
ftr-396	255	5	.	.	PROPN
ftr-396	255	6	22	22	NUM
ftr-396	255	7	,	,	PUNCT
ftr-396	255	8	2008	2008	NUM
ftr-396	255	9	)	)	PUNCT
ftr-396	255	10	and	and	CCONJ
ftr-396	255	11	http://www.virtualchase.com/topics/tax_law.shtml	http://www.virtualchase.com/topics/tax_law.shtml	NUM
ftr-396	255	12	(	(	PUNCT
ftr-396	255	13	last	last	ADV
ftr-396	255	14	visited	visit	VERB
ftr-396	255	15	jan	jan	PROPN
ftr-396	255	16	.	.	PROPN
ftr-396	255	17	22	22	NUM
ftr-396	255	18	,	,	PUNCT
ftr-396	255	19	2008	2008	NUM
ftr-396	255	20	)	)	PUNCT
ftr-396	255	21	.	.	PUNCT
ftr-396	256	1	some	some	DET
ftr-396	256	2	sites	site	NOUN
ftr-396	256	3	provide	provide	VERB
ftr-396	256	4	no	no	DET
ftr-396	256	5	search	search	NOUN
ftr-396	256	6	functions	function	NOUN
ftr-396	256	7	at	at	ADV
ftr-396	256	8	all	all	ADV
ftr-396	256	9	and	and	CCONJ
ftr-396	256	10	those	those	PRON
ftr-396	256	11	that	that	PRON
ftr-396	256	12	do	do	AUX
ftr-396	256	13	permit	permit	VERB
ftr-396	256	14	a	a	DET
ftr-396	256	15	keyword	keyword	NOUN
ftr-396	256	16	search	search	NOUN
ftr-396	256	17	do	do	AUX
ftr-396	256	18	not	not	PART
ftr-396	256	19	permit	permit	VERB
ftr-396	256	20	sophisticated	sophisticated	ADJ
ftr-396	256	21	terms	term	NOUN
ftr-396	256	22	and	and	CCONJ
ftr-396	256	23	connectors	connector	NOUN
ftr-396	256	24	searches	search	NOUN
ftr-396	256	25	or	or	CCONJ
ftr-396	256	26	natural	natural	ADJ
ftr-396	256	27	language	language	NOUN
ftr-396	256	28	searches	search	NOUN
ftr-396	256	29	.	.	PUNCT
ftr-396	257	1	41	41	NUM
ftr-396	257	2	.	.	PUNCT
ftr-396	258	1	the	the	DET
ftr-396	258	2	government	government	NOUN
ftr-396	258	3	site	site	NOUN
ftr-396	258	4	list	list	NOUN
ftr-396	258	5	does	do	AUX
ftr-396	258	6	not	not	PART
ftr-396	258	7	include	include	VERB
ftr-396	258	8	a	a	DET
ftr-396	258	9	public	public	ADJ
ftr-396	258	10	site	site	NOUN
ftr-396	258	11	for	for	ADP
ftr-396	258	12	the	the	DET
ftr-396	258	13	congressional	congressional	ADJ
ftr-396	258	14	research	research	NOUN
ftr-396	258	15	service	service	NOUN
ftr-396	258	16	(	(	PUNCT
ftr-396	258	17	crs	crs	PROPN
ftr-396	258	18	)	)	PUNCT
ftr-396	258	19	,	,	PUNCT
ftr-396	258	20	which	which	PRON
ftr-396	258	21	is	be	AUX
ftr-396	258	22	part	part	NOUN
ftr-396	258	23	of	of	ADP
ftr-396	258	24	the	the	DET
ftr-396	258	25	library	library	NOUN
ftr-396	258	26	of	of	ADP
ftr-396	258	27	congress	congress	PROPN
ftr-396	258	28	,	,	PUNCT
ftr-396	258	29	because	because	SCONJ
ftr-396	258	30	crs	crs	PROPN
ftr-396	258	31	reports	report	NOUN
ftr-396	258	32	are	be	AUX
ftr-396	258	33	provided	provide	VERB
ftr-396	258	34	directly	directly	ADV
ftr-396	258	35	to	to	ADP
ftr-396	258	36	congress	congress	PROPN
ftr-396	258	37	,	,	PUNCT
ftr-396	258	38	not	not	PART
ftr-396	258	39	to	to	ADP
ftr-396	258	40	the	the	DET
ftr-396	258	41	public	public	NOUN
ftr-396	258	42	.	.	PUNCT
ftr-396	259	1	members	member	NOUN
ftr-396	259	2	of	of	ADP
ftr-396	259	3	congress	congress	PROPN
ftr-396	259	4	who	who	PRON
ftr-396	259	5	have	have	VERB
ftr-396	259	6	access	access	NOUN
ftr-396	259	7	to	to	ADP
ftr-396	259	8	crs	crs	PROPN
ftr-396	259	9	reports	report	NOUN
ftr-396	259	10	can	can	AUX
ftr-396	259	11	make	make	VERB
ftr-396	259	12	the	the	DET
ftr-396	259	13	reports	report	NOUN
ftr-396	259	14	public	public	ADJ
ftr-396	259	15	,	,	PUNCT
ftr-396	259	16	however	however	ADV
ftr-396	259	17	.	.	PUNCT
ftr-396	260	1	a	a	DET
ftr-396	260	2	nonprofit	nonprofit	ADJ
ftr-396	260	3	civil	civil	ADJ
ftr-396	260	4	liberties	liberty	NOUN
ftr-396	260	5	group	group	NOUN
ftr-396	260	6	called	call	VERB
ftr-396	260	7	the	the	DET
ftr-396	260	8	center	center	NOUN
ftr-396	260	9	for	for	ADP
ftr-396	260	10	democracy	democracy	NOUN
ftr-396	260	11	and	and	CCONJ
ftr-396	260	12	technology	technology	NOUN
ftr-396	260	13	collects	collect	VERB
ftr-396	260	14	crs	crs	PROPN
ftr-396	260	15	reports	report	NOUN
ftr-396	260	16	that	that	PRON
ftr-396	260	17	have	have	AUX
ftr-396	260	18	been	be	AUX
ftr-396	260	19	made	make	VERB
ftr-396	260	20	public	public	ADJ
ftr-396	260	21	by	by	ADP
ftr-396	260	22	members	member	NOUN
ftr-396	260	23	of	of	ADP
ftr-396	260	24	congress	congress	PROPN
ftr-396	260	25	and	and	CCONJ
ftr-396	260	26	posts	post	VERB
ftr-396	260	27	the	the	DET
ftr-396	260	28	crs	crs	PROPN
ftr-396	260	29	reports	report	NOUN
ftr-396	260	30	on	on	ADP
ftr-396	260	31	a	a	DET
ftr-396	260	32	public	public	ADJ
ftr-396	260	33	site	site	NOUN
ftr-396	260	34	,	,	PUNCT
ftr-396	260	35	http://www.opencrs.com/about.php	http://www.opencrs.com/about.php	PROPN
ftr-396	260	36	(	(	PUNCT
ftr-396	260	37	last	last	ADV
ftr-396	260	38	visited	visit	VERB
ftr-396	260	39	jan	jan	PROPN
ftr-396	260	40	.	.	PROPN
ftr-396	260	41	22	22	NUM
ftr-396	260	42	,	,	PUNCT
ftr-396	260	43	2008	2008	NUM
ftr-396	260	44	)	)	PUNCT
ftr-396	260	45	.	.	PUNCT
ftr-396	261	1	selected	select	VERB
ftr-396	261	2	crs	crs	PROPN
ftr-396	261	3	reports	report	NOUN
ftr-396	261	4	also	also	ADV
ftr-396	261	5	are	be	AUX
ftr-396	261	6	available	available	ADJ
ftr-396	261	7	on	on	ADP
ftr-396	261	8	the	the	DET
ftr-396	261	9	westlaw	westlaw	NOUN
ftr-396	261	10	and	and	CCONJ
ftr-396	261	11	cch	cch	NOUN
ftr-396	261	12	platforms	platform	NOUN
ftr-396	261	13	.	.	PUNCT
ftr-396	262	1	950	950	NUM
ftr-396	262	2	florida	florida	PROPN
ftr-396	262	3	tax	tax	NOUN
ftr-396	262	4	review	review	NOUN
ftr-396	262	5	[	[	X
ftr-396	262	6	vol	vol	NOUN
ftr-396	262	7	.	.	NOUN
ftr-396	262	8	8:9	8:9	NUM
ftr-396	262	9	http://www.gpoaccess.gov/cfr/retrieve.html	http://www.gpoaccess.gov/cfr/retrieve.html	NOUN
ftr-396	262	10	(	(	PUNCT
ftr-396	262	11	cfrs	cfrs	PROPN
ftr-396	262	12	)	)	PUNCT
ftr-396	262	13	http://www.whitehouse.gov/omb/	http://www.whitehouse.gov/omb/	NOUN
ftr-396	262	14	(	(	PUNCT
ftr-396	262	15	office	office	NOUN
ftr-396	262	16	of	of	ADP
ftr-396	262	17	management	management	NOUN
ftr-396	262	18	and	and	CCONJ
ftr-396	262	19	budget	budget	NOUN
ftr-396	262	20	)	)	PUNCT
ftr-396	262	21	http://www.ustreas.gov/	http://www.ustreas.gov/	PROPN
ftr-396	262	22	(	(	PUNCT
ftr-396	262	23	department	department	NOUN
ftr-396	262	24	of	of	ADP
ftr-396	262	25	the	the	DET
ftr-396	262	26	treasury	treasury	NOUN
ftr-396	262	27	)	)	PUNCT
ftr-396	262	28	http://www.ustreas.gov/offices/tax-policy/	http://www.ustreas.gov/offices/tax-policy/	NOUN
ftr-396	262	29	(	(	PUNCT
ftr-396	262	30	department	department	NOUN
ftr-396	262	31	of	of	ADP
ftr-396	262	32	the	the	DET
ftr-396	262	33	treasury	treasury	PROPN
ftr-396	262	34	office	office	NOUN
ftr-396	262	35	of	of	ADP
ftr-396	262	36	tax	tax	NOUN
ftr-396	262	37	policy	policy	NOUN
ftr-396	262	38	)	)	PUNCT
ftr-396	263	1	http://www.ustreas.gov/offices/tax-policy/miscdocs.shtml	http://www.ustreas.gov/offices/tax-policy/miscdocs.shtml	PROPN
ftr-396	263	2	(	(	PUNCT
ftr-396	263	3	miscellaneous	miscellaneous	ADJ
ftr-396	263	4	tax	tax	NOUN
ftr-396	263	5	policy	policy	NOUN
ftr-396	263	6	documents	document	NOUN
ftr-396	263	7	,	,	PUNCT
ftr-396	263	8	including	include	VERB
ftr-396	263	9	blue	blue	ADJ
ftr-396	263	10	books	book	NOUN
ftr-396	263	11	)	)	PUNCT
ftr-396	263	12	http://www.ustreas.gov/offices/tax-policy/testimony/(congressional	http://www.ustreas.gov/offices/tax-policy/testimony/(congressional	ADJ
ftr-396	263	13	testimony	testimony	NOUN
ftr-396	263	14	)	)	PUNCT
ftr-396	263	15	http://www.house.gov/jct/	http://www.house.gov/jct/	PROPN
ftr-396	263	16	(	(	PUNCT
ftr-396	263	17	joint	joint	ADJ
ftr-396	263	18	committee	committee	NOUN
ftr-396	263	19	on	on	ADP
ftr-396	263	20	taxation	taxation	NOUN
ftr-396	263	21	)	)	PUNCT
ftr-396	264	1	http://waysandmeans.house.gov/	http://waysandmeans.house.gov/	INTJ
ftr-396	264	2	(	(	PUNCT
ftr-396	264	3	house	house	NOUN
ftr-396	264	4	ways	way	NOUN
ftr-396	264	5	and	and	CCONJ
ftr-396	264	6	means	mean	VERB
ftr-396	264	7	committee	committee	NOUN
ftr-396	264	8	)	)	PUNCT
ftr-396	265	1	http://finance.senate.gov/	http://finance.senate.gov/	PROPN
ftr-396	265	2	(	(	PUNCT
ftr-396	265	3	senate	senate	PROPN
ftr-396	265	4	finance	finance	PROPN
ftr-396	265	5	committee	committee	PROPN
ftr-396	265	6	)	)	PUNCT
ftr-396	266	1	http://www.gao.gov	http://www.gao.gov	PROPN
ftr-396	266	2	(	(	PUNCT
ftr-396	266	3	government	government	NOUN
ftr-396	266	4	accountability	accountability	NOUN
ftr-396	266	5	office	office	NOUN
ftr-396	266	6	)	)	PUNCT
ftr-396	267	1	http://www.gao.gov/special.pubs/longterm/	http://www.gao.gov/special.pubs/longterm/	NOUN
ftr-396	267	2	(	(	PUNCT
ftr-396	267	3	government	government	NOUN
ftr-396	267	4	accountability	accountability	NOUN
ftr-396	267	5	office	office	NOUN
ftr-396	267	6	site	site	NOUN
ftr-396	267	7	for	for	ADP
ftr-396	267	8	our	our	PRON
ftr-396	267	9	nation	nation	NOUN
ftr-396	267	10	’s	’s	PART
ftr-396	267	11	fiscal	fiscal	ADJ
ftr-396	267	12	outlook	outlook	NOUN
ftr-396	267	13	:	:	PUNCT
ftr-396	267	14	the	the	DET
ftr-396	267	15	federal	federal	ADJ
ftr-396	267	16	government	government	NOUN
ftr-396	267	17	’s	’s	PART
ftr-396	267	18	long	long	ADJ
ftr-396	267	19	-	-	PUNCT
ftr-396	267	20	term	term	NOUN
ftr-396	267	21	budget	budget	NOUN
ftr-396	267	22	imbalance	imbalance	NOUN
ftr-396	267	23	,	,	PUNCT
ftr-396	267	24	with	with	ADP
ftr-396	267	25	links	link	NOUN
ftr-396	267	26	to	to	ADP
ftr-396	267	27	various	various	ADJ
ftr-396	267	28	publications	publication	NOUN
ftr-396	267	29	and	and	CCONJ
ftr-396	267	30	projects	project	NOUN
ftr-396	267	31	)	)	PUNCT
ftr-396	267	32	http://www.ustaxcourt.gov/	http://www.ustaxcourt.gov/	NOUN
ftr-396	267	33	(	(	PUNCT
ftr-396	267	34	tax	tax	NOUN
ftr-396	267	35	court	court	NOUN
ftr-396	267	36	)	)	PUNCT
ftr-396	267	37	http://www.ustaxcourt.gov/ustcinop/asp/historicoptions.asp	http://www.ustaxcourt.gov/ustcinop/asp/historicoptions.asp	NOUN
ftr-396	267	38	(	(	PUNCT
ftr-396	267	39	tax	tax	NOUN
ftr-396	267	40	court	court	NOUN
ftr-396	267	41	opinions43	opinions43	NOUN
ftr-396	267	42	)	)	PUNCT
ftr-396	268	1	42	42	NUM
ftr-396	268	2	.	.	PUNCT
ftr-396	269	1	the	the	DET
ftr-396	269	2	i.r.s	i.r.s	PROPN
ftr-396	269	3	.	.	PUNCT
ftr-396	269	4	website	website	NOUN
ftr-396	269	5	also	also	ADV
ftr-396	269	6	provides	provide	VERB
ftr-396	269	7	links	link	NOUN
ftr-396	269	8	to	to	ADP
ftr-396	269	9	the	the	DET
ftr-396	269	10	text	text	NOUN
ftr-396	269	11	of	of	ADP
ftr-396	269	12	the	the	DET
ftr-396	269	13	internal	internal	ADJ
ftr-396	269	14	revenue	revenue	NOUN
ftr-396	269	15	code	code	NOUN
ftr-396	269	16	,	,	PUNCT
ftr-396	269	17	but	but	CCONJ
ftr-396	269	18	the	the	DET
ftr-396	269	19	links	link	NOUN
ftr-396	269	20	are	be	AUX
ftr-396	269	21	,	,	PUNCT
ftr-396	269	22	surprisingly	surprisingly	ADV
ftr-396	269	23	,	,	PUNCT
ftr-396	269	24	to	to	ADP
ftr-396	269	25	out	out	ADP
ftr-396	269	26	of	of	ADP
ftr-396	269	27	date	date	NOUN
ftr-396	269	28	versions	version	NOUN
ftr-396	269	29	of	of	ADP
ftr-396	269	30	the	the	DET
ftr-396	269	31	code	code	NOUN
ftr-396	269	32	.	.	PUNCT
ftr-396	270	1	starting	start	VERB
ftr-396	270	2	at	at	ADP
ftr-396	270	3	the	the	DET
ftr-396	270	4	main	main	ADJ
ftr-396	270	5	page	page	NOUN
ftr-396	270	6	of	of	ADP
ftr-396	270	7	the	the	DET
ftr-396	270	8	i.r.s	i.r.s	PROPN
ftr-396	270	9	.	.	PUNCT
ftr-396	271	1	website	website	PROPN
ftr-396	271	2	,	,	PUNCT
ftr-396	271	3	http://www.irs.gov/	http://www.irs.gov/	PROPN
ftr-396	271	4	,	,	PUNCT
ftr-396	271	5	a	a	DET
ftr-396	271	6	tax	tax	NOUN
ftr-396	271	7	researcher	researcher	NOUN
ftr-396	271	8	can	can	AUX
ftr-396	271	9	access	access	VERB
ftr-396	271	10	the	the	DET
ftr-396	271	11	irc	irc	NOUN
ftr-396	271	12	with	with	ADP
ftr-396	271	13	the	the	DET
ftr-396	271	14	following	follow	VERB
ftr-396	271	15	search	search	NOUN
ftr-396	271	16	pathways	pathway	NOUN
ftr-396	271	17	:	:	PUNCT
ftr-396	271	18	>	>	PUNCT
ftr-396	271	19	click	click	VERB
ftr-396	271	20	on	on	ADP
ftr-396	271	21	top	top	ADJ
ftr-396	271	22	line	line	NOUN
ftr-396	271	23	“	"	PUNCT
ftr-396	271	24	tax	tax	NOUN
ftr-396	271	25	professionals	professional	NOUN
ftr-396	271	26	”	"	PUNCT
ftr-396	271	27	link	link	NOUN
ftr-396	271	28	>	>	X
ftr-396	271	29	click	click	VERB
ftr-396	271	30	on	on	ADP
ftr-396	271	31	left	left	ADJ
ftr-396	271	32	side	side	NOUN
ftr-396	271	33	“	"	PUNCT
ftr-396	271	34	code	code	NOUN
ftr-396	271	35	,	,	PUNCT
ftr-396	271	36	regs	reg	NOUN
ftr-396	271	37	&	&	CCONJ
ftr-396	271	38	guidance	guidance	NOUN
ftr-396	271	39	”	"	PUNCT
ftr-396	271	40	link	link	NOUN
ftr-396	271	41	>	>	X
ftr-396	271	42	click	click	VERB
ftr-396	271	43	on	on	ADP
ftr-396	271	44	“	"	PUNCT
ftr-396	271	45	internal	internal	ADJ
ftr-396	271	46	revenue	revenue	NOUN
ftr-396	271	47	code	code	NOUN
ftr-396	271	48	”	"	PUNCT
ftr-396	271	49	link	link	NOUN
ftr-396	271	50	.	.	PUNCT
ftr-396	272	1	this	this	PRON
ftr-396	272	2	takes	take	VERB
ftr-396	272	3	the	the	DET
ftr-396	272	4	researcher	researcher	NOUN
ftr-396	272	5	to	to	ADP
ftr-396	272	6	http://www.irs.gov/taxpros/article/0,,id=98137,00.html	http://www.irs.gov/taxpros/article/0,,id=98137,00.html	PROPN
ftr-396	272	7	.	.	PUNCT
ftr-396	273	1	caveats	caveat	NOUN
ftr-396	273	2	on	on	ADP
ftr-396	273	3	the	the	DET
ftr-396	273	4	main	main	ADJ
ftr-396	273	5	irc	irc	NOUN
ftr-396	273	6	page	page	NOUN
ftr-396	273	7	indicate	indicate	VERB
ftr-396	273	8	:	:	PUNCT
ftr-396	273	9	(	(	PUNCT
ftr-396	273	10	1	1	X
ftr-396	273	11	)	)	PUNCT
ftr-396	273	12	the	the	DET
ftr-396	273	13	linked	link	VERB
ftr-396	273	14	irc	irc	PROPN
ftr-396	273	15	materials	material	NOUN
ftr-396	273	16	are	be	AUX
ftr-396	273	17	current	current	ADJ
ftr-396	273	18	through	through	ADP
ftr-396	273	19	2003	2003	NUM
ftr-396	273	20	;	;	PUNCT
ftr-396	273	21	and	and	CCONJ
ftr-396	273	22	(	(	PUNCT
ftr-396	273	23	2	2	X
ftr-396	273	24	)	)	PUNCT
ftr-396	273	25	“	"	PUNCT
ftr-396	273	26	[	[	X
ftr-396	273	27	t]he	t]he	ADV
ftr-396	273	28	irc	irc	ADJ
ftr-396	273	29	materials	material	NOUN
ftr-396	273	30	retrieved	retrieve	VERB
ftr-396	273	31	via	via	ADP
ftr-396	273	32	the	the	DET
ftr-396	273	33	above	above	ADJ
ftr-396	273	34	functions	function	NOUN
ftr-396	273	35	are	be	AUX
ftr-396	273	36	provided	provide	VERB
ftr-396	273	37	as	as	ADP
ftr-396	273	38	a	a	DET
ftr-396	273	39	public	public	ADJ
ftr-396	273	40	service	service	NOUN
ftr-396	273	41	by	by	ADP
ftr-396	273	42	the	the	DET
ftr-396	273	43	legal	legal	ADJ
ftr-396	273	44	information	information	NOUN
ftr-396	273	45	institute	institute	PROPN
ftr-396	273	46	of	of	ADP
ftr-396	273	47	cornell	cornell	PROPN
ftr-396	273	48	university	university	PROPN
ftr-396	273	49	law	law	NOUN
ftr-396	273	50	school	school	NOUN
ftr-396	273	51	]	]	PUNCT
ftr-396	273	52	,	,	PUNCT
ftr-396	273	53	not	not	PART
ftr-396	273	54	the	the	DET
ftr-396	273	55	irs	irs	PROPN
ftr-396	273	56	.	.	PUNCT
ftr-396	273	57	”	"	PUNCT
ftr-396	274	1	43	43	NUM
ftr-396	274	2	.	.	PUNCT
ftr-396	275	1	the	the	DET
ftr-396	275	2	tax	tax	NOUN
ftr-396	275	3	court	court	PROPN
ftr-396	275	4	internet	internet	NOUN
ftr-396	275	5	database	database	NOUN
ftr-396	275	6	includes	include	VERB
ftr-396	275	7	regular	regular	ADJ
ftr-396	275	8	and	and	CCONJ
ftr-396	275	9	memorandum	memorandum	NOUN
ftr-396	275	10	opinions	opinion	NOUN
ftr-396	275	11	published	publish	VERB
ftr-396	275	12	from	from	ADP
ftr-396	275	13	09/25/95	09/25/95	PROPN
ftr-396	275	14	and	and	CCONJ
ftr-396	275	15	summary	summary	NOUN
ftr-396	275	16	opinions	opinion	NOUN
ftr-396	275	17	published	publish	VERB
ftr-396	275	18	from	from	ADP
ftr-396	275	19	01/01/01	01/01/01	PROPN
ftr-396	275	20	.	.	PUNCT
ftr-396	276	1	the	the	DET
ftr-396	276	2	database	database	NOUN
ftr-396	276	3	is	be	AUX
ftr-396	276	4	searchable	searchable	ADJ
ftr-396	276	5	by	by	ADP
ftr-396	276	6	case	case	NOUN
ftr-396	276	7	name	name	NOUN
ftr-396	276	8	,	,	PUNCT
ftr-396	276	9	but	but	CCONJ
ftr-396	276	10	not	not	PART
ftr-396	276	11	by	by	ADP
ftr-396	276	12	keyword	keyword	NOUN
ftr-396	276	13	,	,	PUNCT
ftr-396	276	14	which	which	PRON
ftr-396	276	15	limits	limit	VERB
ftr-396	276	16	the	the	DET
ftr-396	276	17	usefulness	usefulness	NOUN
ftr-396	276	18	of	of	ADP
ftr-396	276	19	the	the	DET
ftr-396	276	20	database	database	NOUN
ftr-396	276	21	as	as	ADP
ftr-396	276	22	a	a	DET
ftr-396	276	23	primary	primary	ADJ
ftr-396	276	24	tax	tax	NOUN
ftr-396	276	25	research	research	NOUN
ftr-396	276	26	tool	tool	NOUN
ftr-396	276	27	.	.	PUNCT
ftr-396	277	1	2008	2008	NUM
ftr-396	278	1	the	the	DET
ftr-396	278	2	virtural	virtural	ADJ
ftr-396	278	3	tax	tax	NOUN
ftr-396	278	4	library	library	NOUN
ftr-396	278	5	951	951	NUM
ftr-396	278	6	http://www.ustaxcourt.gov/court_schedules/	http://www.ustaxcourt.gov/court_schedules/	NOUN
ftr-396	278	7	(	(	PUNCT
ftr-396	278	8	tax	tax	NOUN
ftr-396	278	9	court	court	NOUN
ftr-396	278	10	docket	docket	NOUN
ftr-396	278	11	)	)	PUNCT
ftr-396	278	12	2	2	NUM
ftr-396	278	13	.	.	PUNCT
ftr-396	278	14	tax	tax	NOUN
ftr-396	278	15	scholarship	scholarship	NOUN
ftr-396	278	16	sites44	sites44	ADJ
ftr-396	278	17	many	many	ADJ
ftr-396	278	18	experienced	experienced	ADJ
ftr-396	278	19	tax	tax	NOUN
ftr-396	278	20	researchers	researcher	NOUN
ftr-396	278	21	are	be	AUX
ftr-396	278	22	unaware	unaware	ADJ
ftr-396	278	23	of	of	ADP
ftr-396	278	24	the	the	DET
ftr-396	278	25	new	new	ADJ
ftr-396	278	26	tax	tax	NOUN
ftr-396	278	27	scholarship	scholarship	NOUN
ftr-396	278	28	websites	website	NOUN
ftr-396	278	29	,	,	PUNCT
ftr-396	278	30	which	which	PRON
ftr-396	278	31	can	can	AUX
ftr-396	278	32	be	be	AUX
ftr-396	278	33	used	use	VERB
ftr-396	278	34	to	to	PART
ftr-396	278	35	access	access	VERB
ftr-396	278	36	current	current	ADJ
ftr-396	278	37	tax	tax	NOUN
ftr-396	278	38	scholarship	scholarship	NOUN
ftr-396	278	39	.	.	PUNCT
ftr-396	279	1	both	both	DET
ftr-396	279	2	websites	website	NOUN
ftr-396	279	3	listed	list	VERB
ftr-396	279	4	below	below	ADP
ftr-396	279	5	require	require	VERB
ftr-396	279	6	the	the	DET
ftr-396	279	7	user	user	NOUN
ftr-396	279	8	to	to	PART
ftr-396	279	9	register	register	VERB
ftr-396	279	10	at	at	ADP
ftr-396	279	11	no	no	DET
ftr-396	279	12	charge	charge	NOUN
ftr-396	279	13	.	.	PUNCT
ftr-396	280	1	after	after	ADP
ftr-396	280	2	registering	register	VERB
ftr-396	280	3	,	,	PUNCT
ftr-396	280	4	the	the	DET
ftr-396	280	5	user	user	NOUN
ftr-396	280	6	can	can	AUX
ftr-396	280	7	search	search	VERB
ftr-396	280	8	the	the	DET
ftr-396	280	9	databases	database	NOUN
ftr-396	280	10	,	,	PUNCT
ftr-396	280	11	using	use	VERB
ftr-396	280	12	keyword	keyword	NOUN
ftr-396	280	13	or	or	CCONJ
ftr-396	280	14	author	author	NOUN
ftr-396	280	15	searches	search	NOUN
ftr-396	280	16	,	,	PUNCT
ftr-396	280	17	to	to	PART
ftr-396	280	18	find	find	VERB
ftr-396	280	19	works	work	NOUN
ftr-396	280	20	in	in	ADP
ftr-396	280	21	progress	progress	NOUN
ftr-396	280	22	and	and	CCONJ
ftr-396	280	23	published	publish	VERB
ftr-396	280	24	papers	paper	NOUN
ftr-396	280	25	.	.	PUNCT
ftr-396	281	1	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
ftr-396	281	2	(	(	PUNCT
ftr-396	281	3	social	social	ADJ
ftr-396	281	4	science	science	NOUN
ftr-396	281	5	research	research	NOUN
ftr-396	281	6	network)45	network)45	PROPN
ftr-396	281	7	www.bepress.com	www.bepress.com	X
ftr-396	281	8	(	(	PUNCT
ftr-396	281	9	berkeley	berkeley	PROPN
ftr-396	281	10	electronic	electronic	ADJ
ftr-396	281	11	press	press	NOUN
ftr-396	281	12	,	,	PUNCT
ftr-396	281	13	also	also	ADV
ftr-396	281	14	know	know	VERB
ftr-396	281	15	as	as	ADP
ftr-396	281	16	bepress)46	bepress)46	NOUN
ftr-396	281	17	3	3	NUM
ftr-396	281	18	.	.	NOUN
ftr-396	281	19	think	think	VERB
ftr-396	281	20	tank	tank	NOUN
ftr-396	281	21	and	and	CCONJ
ftr-396	281	22	tax	tax	NOUN
ftr-396	281	23	policy	policy	NOUN
ftr-396	281	24	organization	organization	NOUN
ftr-396	281	25	sites47	sites47	X
ftr-396	281	26	http://www.cbpp.org/	http://www.cbpp.org/	PROPN
ftr-396	282	1	(	(	PUNCT
ftr-396	282	2	center	center	NOUN
ftr-396	282	3	on	on	ADP
ftr-396	282	4	budget	budget	NOUN
ftr-396	282	5	and	and	CCONJ
ftr-396	282	6	policy	policy	NOUN
ftr-396	282	7	priorities	priority	NOUN
ftr-396	282	8	)	)	PUNCT
ftr-396	282	9	http://www.urbaninstitute.org/	http://www.urbaninstitute.org/	NOUN
ftr-396	282	10	(	(	PUNCT
ftr-396	282	11	urban	urban	PROPN
ftr-396	282	12	institute	institute	PROPN
ftr-396	282	13	)	)	PUNCT
ftr-396	282	14	http://www.brookings.edu/	http://www.brookings.edu/	PUNCT
ftr-396	283	1	(	(	PUNCT
ftr-396	283	2	brookings	brooking	NOUN
ftr-396	283	3	institution	institution	NOUN
ftr-396	283	4	)	)	PUNCT
ftr-396	283	5	http://www.brookings.edu/es/taxpolicycenter.htm	http://www.brookings.edu/es/taxpolicycenter.htm	PROPN
ftr-396	283	6	(	(	PUNCT
ftr-396	283	7	tax	tax	NOUN
ftr-396	283	8	policy	policy	NOUN
ftr-396	283	9	center	center	NOUN
ftr-396	283	10	)	)	PUNCT
ftr-396	283	11	44	44	NUM
ftr-396	283	12	.	.	PUNCT
ftr-396	284	1	in	in	ADP
ftr-396	284	2	addition	addition	NOUN
ftr-396	284	3	to	to	ADP
ftr-396	284	4	these	these	DET
ftr-396	284	5	two	two	NUM
ftr-396	284	6	free	free	ADJ
ftr-396	284	7	websites	website	NOUN
ftr-396	284	8	,	,	PUNCT
ftr-396	284	9	other	other	ADJ
ftr-396	284	10	websites	website	NOUN
ftr-396	284	11	that	that	PRON
ftr-396	284	12	require	require	VERB
ftr-396	284	13	paid	pay	VERB
ftr-396	284	14	subscriptions	subscription	NOUN
ftr-396	284	15	offer	offer	VERB
ftr-396	284	16	tax	tax	NOUN
ftr-396	284	17	scholarship	scholarship	NOUN
ftr-396	284	18	content	content	NOUN
ftr-396	284	19	.	.	PUNCT
ftr-396	285	1	these	these	DET
ftr-396	285	2	websites	website	NOUN
ftr-396	285	3	include	include	VERB
ftr-396	285	4	:	:	PUNCT
ftr-396	285	5	(	(	PUNCT
ftr-396	285	6	1	1	X
ftr-396	285	7	)	)	PUNCT
ftr-396	285	8	http://www.nber.org/	http://www.nber.org/	NOUN
ftr-396	285	9	(	(	PUNCT
ftr-396	285	10	national	national	ADJ
ftr-396	285	11	bureau	bureau	PROPN
ftr-396	285	12	of	of	ADP
ftr-396	285	13	economic	economic	ADJ
ftr-396	285	14	research	research	NOUN
ftr-396	285	15	)	)	PUNCT
ftr-396	285	16	;	;	PUNCT
ftr-396	285	17	and	and	CCONJ
ftr-396	285	18	(	(	PUNCT
ftr-396	285	19	2	2	X
ftr-396	285	20	)	)	PUNCT
ftr-396	285	21	http://heinonline.org/front/front-index	http://heinonline.org/front/front-index	NOUN
ftr-396	285	22	(	(	PUNCT
ftr-396	285	23	“	"	PUNCT
ftr-396	285	24	law	law	NOUN
ftr-396	285	25	journal	journal	NOUN
ftr-396	285	26	library	library	NOUN
ftr-396	285	27	”	"	PUNCT
ftr-396	285	28	database	database	NOUN
ftr-396	285	29	in	in	ADP
ftr-396	285	30	hein	hein	PROPN
ftr-396	285	31	online	online	ADV
ftr-396	285	32	includes	include	VERB
ftr-396	285	33	pdfs	pdfs	NOUN
ftr-396	285	34	of	of	ADP
ftr-396	285	35	law	law	NOUN
ftr-396	285	36	review	review	NOUN
ftr-396	285	37	articles	article	NOUN
ftr-396	285	38	published	publish	VERB
ftr-396	285	39	in	in	ADP
ftr-396	285	40	1,200	1,200	NUM
ftr-396	285	41	journals	journal	NOUN
ftr-396	285	42	)	)	PUNCT
ftr-396	285	43	.	.	PUNCT
ftr-396	286	1	45	45	NUM
ftr-396	286	2	.	.	PUNCT
ftr-396	287	1	a	a	DET
ftr-396	287	2	tax	tax	NOUN
ftr-396	287	3	researcher	researcher	NOUN
ftr-396	287	4	can	can	AUX
ftr-396	287	5	locate	locate	VERB
ftr-396	287	6	ssrn	ssrn	NOUN
ftr-396	287	7	abstracts	abstract	NOUN
ftr-396	287	8	by	by	ADP
ftr-396	287	9	clicking	click	VERB
ftr-396	287	10	on	on	ADP
ftr-396	287	11	the	the	DET
ftr-396	287	12	“	"	PUNCT
ftr-396	287	13	e	e	NOUN
ftr-396	287	14	-	-	NOUN
ftr-396	287	15	library	library	ADJ
ftr-396	287	16	”	"	PUNCT
ftr-396	287	17	link	link	NOUN
ftr-396	287	18	,	,	PUNCT
ftr-396	287	19	filling	fill	VERB
ftr-396	287	20	in	in	ADP
ftr-396	287	21	the	the	DET
ftr-396	287	22	search	search	NOUN
ftr-396	287	23	template	template	NOUN
ftr-396	287	24	,	,	PUNCT
ftr-396	287	25	and	and	CCONJ
ftr-396	287	26	clicking	click	VERB
ftr-396	287	27	on	on	ADP
ftr-396	287	28	“	"	PUNCT
ftr-396	287	29	search	search	NOUN
ftr-396	287	30	.	.	PUNCT
ftr-396	287	31	”	"	PUNCT
ftr-396	288	1	to	to	PART
ftr-396	288	2	access	access	VERB
ftr-396	288	3	the	the	DET
ftr-396	288	4	full	full	ADJ
ftr-396	288	5	-	-	PUNCT
ftr-396	288	6	text	text	NOUN
ftr-396	288	7	article	article	NOUN
ftr-396	288	8	,	,	PUNCT
ftr-396	288	9	the	the	DET
ftr-396	288	10	researcher	researcher	NOUN
ftr-396	288	11	scrolls	scroll	VERB
ftr-396	288	12	down	down	ADP
ftr-396	288	13	to	to	ADP
ftr-396	288	14	the	the	DET
ftr-396	288	15	bottom	bottom	NOUN
ftr-396	288	16	of	of	ADP
ftr-396	288	17	the	the	DET
ftr-396	288	18	page	page	NOUN
ftr-396	288	19	on	on	ADP
ftr-396	288	20	which	which	PRON
ftr-396	288	21	the	the	DET
ftr-396	288	22	abstract	abstract	NOUN
ftr-396	288	23	appears	appear	VERB
ftr-396	288	24	and	and	CCONJ
ftr-396	288	25	clicks	click	VERB
ftr-396	288	26	on	on	ADP
ftr-396	288	27	one	one	NUM
ftr-396	288	28	of	of	ADP
ftr-396	288	29	the	the	DET
ftr-396	288	30	ssrn	ssrn	NOUN
ftr-396	288	31	download	download	NOUN
ftr-396	288	32	links	link	NOUN
ftr-396	288	33	.	.	PUNCT
ftr-396	289	1	the	the	DET
ftr-396	289	2	full	full	ADJ
ftr-396	289	3	-	-	PUNCT
ftr-396	289	4	text	text	NOUN
ftr-396	289	5	of	of	ADP
ftr-396	289	6	most	most	ADJ
ftr-396	289	7	ssrn	ssrn	NOUN
ftr-396	289	8	documents	document	NOUN
ftr-396	289	9	is	be	AUX
ftr-396	289	10	available	available	ADJ
ftr-396	289	11	at	at	ADP
ftr-396	289	12	no	no	DET
ftr-396	289	13	charge	charge	NOUN
ftr-396	289	14	.	.	PUNCT
ftr-396	290	1	ssrn	ssrn	PROPN
ftr-396	290	2	charges	charge	VERB
ftr-396	290	3	a	a	DET
ftr-396	290	4	fee	fee	NOUN
ftr-396	290	5	for	for	ADP
ftr-396	290	6	certain	certain	ADJ
ftr-396	290	7	types	type	NOUN
ftr-396	290	8	of	of	ADP
ftr-396	290	9	documents	document	NOUN
ftr-396	290	10	,	,	PUNCT
ftr-396	290	11	such	such	ADJ
ftr-396	290	12	as	as	ADP
ftr-396	290	13	nber	nber	PROPN
ftr-396	290	14	articles	article	NOUN
ftr-396	290	15	.	.	PUNCT
ftr-396	291	1	if	if	SCONJ
ftr-396	291	2	the	the	DET
ftr-396	291	3	tax	tax	NOUN
ftr-396	291	4	researcher	researcher	NOUN
ftr-396	291	5	is	be	AUX
ftr-396	291	6	affiliated	affiliate	VERB
ftr-396	291	7	with	with	ADP
ftr-396	291	8	an	an	DET
ftr-396	291	9	institution	institution	NOUN
ftr-396	291	10	that	that	PRON
ftr-396	291	11	has	have	VERB
ftr-396	291	12	a	a	DET
ftr-396	291	13	subscription	subscription	NOUN
ftr-396	291	14	to	to	ADP
ftr-396	291	15	nber	nber	PROPN
ftr-396	291	16	,	,	PUNCT
ftr-396	291	17	the	the	DET
ftr-396	291	18	researcher	researcher	NOUN
ftr-396	291	19	can	can	AUX
ftr-396	291	20	go	go	VERB
ftr-396	291	21	to	to	ADP
ftr-396	291	22	the	the	DET
ftr-396	291	23	nber	nber	PROPN
ftr-396	291	24	website	website	NOUN
ftr-396	291	25	and	and	CCONJ
ftr-396	291	26	download	download	VERB
ftr-396	291	27	the	the	DET
ftr-396	291	28	full	full	ADJ
ftr-396	291	29	-	-	PUNCT
ftr-396	291	30	text	text	NOUN
ftr-396	291	31	article	article	NOUN
ftr-396	291	32	at	at	ADP
ftr-396	291	33	no	no	DET
ftr-396	291	34	additional	additional	ADJ
ftr-396	291	35	charge	charge	NOUN
ftr-396	291	36	.	.	PUNCT
ftr-396	292	1	46	46	NUM
ftr-396	292	2	.	.	PUNCT
ftr-396	293	1	from	from	ADP
ftr-396	293	2	the	the	DET
ftr-396	293	3	bepress	bepress	NOUN
ftr-396	293	4	webpage	webpage	NOUN
ftr-396	293	5	,	,	PUNCT
ftr-396	293	6	a	a	DET
ftr-396	293	7	researcher	researcher	NOUN
ftr-396	293	8	can	can	AUX
ftr-396	293	9	locate	locate	VERB
ftr-396	293	10	abstracts	abstract	NOUN
ftr-396	293	11	by	by	ADP
ftr-396	293	12	clicking	click	VERB
ftr-396	293	13	on	on	ADP
ftr-396	293	14	the	the	DET
ftr-396	293	15	“	"	PUNCT
ftr-396	293	16	go	go	VERB
ftr-396	293	17	to	to	ADP
ftr-396	293	18	journals	journal	NOUN
ftr-396	293	19	”	"	PUNCT
ftr-396	293	20	button	button	NOUN
ftr-396	293	21	,	,	PUNCT
ftr-396	293	22	clicking	click	VERB
ftr-396	293	23	on	on	ADP
ftr-396	293	24	the	the	DET
ftr-396	293	25	“	"	PUNCT
ftr-396	293	26	research	research	NOUN
ftr-396	293	27	now	now	ADV
ftr-396	293	28	”	"	PUNCT
ftr-396	293	29	link	link	NOUN
ftr-396	293	30	,	,	PUNCT
ftr-396	293	31	choosing	choose	VERB
ftr-396	293	32	“	"	PUNCT
ftr-396	293	33	advanced	advanced	ADJ
ftr-396	293	34	search	search	NOUN
ftr-396	293	35	,	,	PUNCT
ftr-396	293	36	”	"	PUNCT
ftr-396	293	37	filling	fill	VERB
ftr-396	293	38	in	in	ADP
ftr-396	293	39	the	the	DET
ftr-396	293	40	search	search	NOUN
ftr-396	293	41	template	template	NOUN
ftr-396	293	42	,	,	PUNCT
ftr-396	293	43	and	and	CCONJ
ftr-396	293	44	clicking	click	VERB
ftr-396	293	45	on	on	ADP
ftr-396	293	46	“	"	PUNCT
ftr-396	293	47	search	search	NOUN
ftr-396	293	48	.	.	PUNCT
ftr-396	293	49	”	"	PUNCT
ftr-396	294	1	the	the	DET
ftr-396	294	2	full	full	ADJ
ftr-396	294	3	-	-	PUNCT
ftr-396	294	4	text	text	NOUN
ftr-396	294	5	document	document	NOUN
ftr-396	294	6	may	may	AUX
ftr-396	294	7	be	be	AUX
ftr-396	294	8	downloaded	download	VERB
ftr-396	294	9	from	from	ADP
ftr-396	294	10	the	the	DET
ftr-396	294	11	article	article	NOUN
ftr-396	294	12	abstract	abstract	NOUN
ftr-396	294	13	.	.	PUNCT
ftr-396	295	1	47	47	NUM
ftr-396	295	2	.	.	PUNCT
ftr-396	296	1	numerous	numerous	ADJ
ftr-396	296	2	other	other	ADJ
ftr-396	296	3	tax	tax	NOUN
ftr-396	296	4	policy	policy	NOUN
ftr-396	296	5	organizations	organization	NOUN
ftr-396	296	6	are	be	AUX
ftr-396	296	7	listed	list	VERB
ftr-396	296	8	on	on	ADP
ftr-396	296	9	the	the	DET
ftr-396	296	10	left	left	ADJ
ftr-396	296	11	side	side	NOUN
ftr-396	296	12	of	of	ADP
ftr-396	296	13	the	the	DET
ftr-396	296	14	taxprof	taxprof	NOUN
ftr-396	296	15	blog	blog	NOUN
ftr-396	296	16	’s	’s	PART
ftr-396	296	17	main	main	ADJ
ftr-396	296	18	page	page	NOUN
ftr-396	296	19	.	.	PUNCT
ftr-396	297	1	the	the	DET
ftr-396	297	2	tax	tax	NOUN
ftr-396	297	3	experts	expert	NOUN
ftr-396	297	4	at	at	ADP
ftr-396	297	5	tax	tax	NOUN
ftr-396	297	6	policy	policy	NOUN
ftr-396	297	7	organizations	organization	NOUN
ftr-396	297	8	do	do	VERB
ftr-396	297	9	a	a	DET
ftr-396	297	10	very	very	ADV
ftr-396	297	11	good	good	ADJ
ftr-396	297	12	job	job	NOUN
ftr-396	297	13	of	of	ADP
ftr-396	297	14	compiling	compile	VERB
ftr-396	297	15	information	information	NOUN
ftr-396	297	16	on	on	ADP
ftr-396	297	17	tax	tax	NOUN
ftr-396	297	18	policy	policy	NOUN
ftr-396	297	19	issues	issue	NOUN
ftr-396	297	20	.	.	PUNCT
ftr-396	298	1	tax	tax	NOUN
ftr-396	298	2	researchers	researcher	NOUN
ftr-396	298	3	should	should	AUX
ftr-396	298	4	be	be	AUX
ftr-396	298	5	aware	aware	ADJ
ftr-396	298	6	,	,	PUNCT
ftr-396	298	7	however	however	ADV
ftr-396	298	8	,	,	PUNCT
ftr-396	298	9	that	that	SCONJ
ftr-396	298	10	the	the	DET
ftr-396	298	11	documents	document	NOUN
ftr-396	298	12	produced	produce	VERB
ftr-396	298	13	by	by	ADP
ftr-396	298	14	these	these	DET
ftr-396	298	15	organizations	organization	NOUN
ftr-396	298	16	typically	typically	ADV
ftr-396	298	17	are	be	AUX
ftr-396	298	18	a	a	DET
ftr-396	298	19	mix	mix	NOUN
ftr-396	298	20	of	of	ADP
ftr-396	298	21	objective	objective	ADJ
ftr-396	298	22	and	and	CCONJ
ftr-396	298	23	persuasive	persuasive	ADJ
ftr-396	298	24	writing	writing	NOUN
ftr-396	298	25	and	and	CCONJ
ftr-396	298	26	are	be	AUX
ftr-396	298	27	frequently	frequently	ADV
ftr-396	298	28	intended	intend	VERB
ftr-396	298	29	to	to	PART
ftr-396	298	30	advance	advance	VERB
ftr-396	298	31	the	the	DET
ftr-396	298	32	ideological	ideological	ADJ
ftr-396	298	33	agenda	agenda	NOUN
ftr-396	298	34	of	of	ADP
ftr-396	298	35	the	the	DET
ftr-396	298	36	organization	organization	NOUN
ftr-396	298	37	.	.	PUNCT
ftr-396	299	1	952	952	NUM
ftr-396	299	2	florida	florida	PROPN
ftr-396	299	3	tax	tax	PROPN
ftr-396	299	4	review	review	NOUN
ftr-396	299	5	[	[	X
ftr-396	299	6	vol	vol	NOUN
ftr-396	299	7	.	.	NOUN
ftr-396	299	8	8:9	8:9	NUM
ftr-396	299	9	http://www.aei.org/	http://www.aei.org/	NOUN
ftr-396	299	10	(	(	PUNCT
ftr-396	299	11	american	american	ADJ
ftr-396	299	12	enterprise	enterprise	PROPN
ftr-396	299	13	institute	institute	PROPN
ftr-396	299	14	)	)	PUNCT
ftr-396	299	15	http://www.cato.org/	http://www.cato.org/	NOUN
ftr-396	299	16	(	(	PUNCT
ftr-396	299	17	cato	cato	PROPN
ftr-396	299	18	institute	institute	PROPN
ftr-396	299	19	)	)	PUNCT
ftr-396	299	20	http://www.ctj.org/blog/	http://www.ctj.org/blog/	PROPN
ftr-396	300	1	(	(	PUNCT
ftr-396	300	2	citizens	citizen	NOUN
ftr-396	300	3	for	for	ADP
ftr-396	300	4	tax	tax	NOUN
ftr-396	300	5	justice	justice	NOUN
ftr-396	300	6	)	)	PUNCT
ftr-396	300	7	http://www.taxfoundation.org/blog/	http://www.taxfoundation.org/blog/	PUNCT
ftr-396	300	8	(	(	PUNCT
ftr-396	300	9	tax	tax	NOUN
ftr-396	300	10	foundation	foundation	NOUN
ftr-396	300	11	)	)	PUNCT
ftr-396	300	12	http://www.taxhistory.org/thp/thpwebsite.nsf/web/thphome?opendocument	http://www.taxhistory.org/thp/thpwebsite.nsf/web/thphome?opendocument	NOUN
ftr-396	301	1	(	(	PUNCT
ftr-396	301	2	tax	tax	NOUN
ftr-396	301	3	history	history	NOUN
ftr-396	301	4	project	project	NOUN
ftr-396	301	5	,	,	PUNCT
ftr-396	301	6	sponsored	sponsor	VERB
ftr-396	301	7	by	by	ADP
ftr-396	301	8	tax	tax	NOUN
ftr-396	301	9	analysts	analyst	NOUN
ftr-396	301	10	)	)	PUNCT
ftr-396	301	11	4	4	NUM
ftr-396	301	12	.	.	PUNCT
ftr-396	301	13	tax	tax	NOUN
ftr-396	301	14	oriented	orient	VERB
ftr-396	301	15	blogs48	blogs48	NOUN
ftr-396	301	16	http://taxprof.typepad.com/	http://taxprof.typepad.com/	PROPN
ftr-396	301	17	(	(	PUNCT
ftr-396	301	18	taxprof	taxprof	NOUN
ftr-396	301	19	blog49	blog49	PROPN
ftr-396	301	20	maintained	maintain	VERB
ftr-396	301	21	by	by	ADP
ftr-396	301	22	professor	professor	PROPN
ftr-396	301	23	paul	paul	PROPN
ftr-396	301	24	caron	caron	PROPN
ftr-396	301	25	,	,	PUNCT
ftr-396	301	26	university	university	PROPN
ftr-396	301	27	of	of	ADP
ftr-396	301	28	cincinnati	cincinnati	PROPN
ftr-396	301	29	college	college	PROPN
ftr-396	301	30	of	of	ADP
ftr-396	301	31	law	law	PROPN
ftr-396	301	32	)	)	PUNCT
ftr-396	301	33	http://mauledagain.blogspot.com/	http://mauledagain.blogspot.com/	PROPN
ftr-396	301	34	(	(	PUNCT
ftr-396	301	35	mauledagain	mauledagain	PROPN
ftr-396	301	36	blog	blog	NOUN
ftr-396	301	37	maintained	maintain	VERB
ftr-396	301	38	by	by	ADP
ftr-396	301	39	professor	professor	PROPN
ftr-396	301	40	jim	jim	PROPN
ftr-396	301	41	maule	maule	PROPN
ftr-396	301	42	of	of	ADP
ftr-396	301	43	villanova	villanova	PROPN
ftr-396	301	44	university	university	PROPN
ftr-396	301	45	school	school	NOUN
ftr-396	301	46	of	of	ADP
ftr-396	301	47	law	law	NOUN
ftr-396	301	48	)	)	PUNCT
ftr-396	301	49	http://ataxingmatter.blogs.com/tax/	http://ataxingmatter.blogs.com/tax/	NOUN
ftr-396	301	50	(	(	PUNCT
ftr-396	301	51	taxingmatter	taxingmatter	ADJ
ftr-396	301	52	blog	blog	NOUN
ftr-396	301	53	maintained	maintain	VERB
ftr-396	301	54	by	by	ADP
ftr-396	301	55	professor	professor	NOUN
ftr-396	301	56	linda	linda	PROPN
ftr-396	301	57	beale	beale	PROPN
ftr-396	301	58	of	of	ADP
ftr-396	301	59	wayne	wayne	PROPN
ftr-396	301	60	state	state	PROPN
ftr-396	301	61	university	university	PROPN
ftr-396	301	62	law	law	NOUN
ftr-396	301	63	school	school	NOUN
ftr-396	301	64	)	)	PUNCT
ftr-396	301	65	http://danshaviro.blogspot.com/	http://danshaviro.blogspot.com/	NOUN
ftr-396	301	66	(	(	PUNCT
ftr-396	301	67	start	start	VERB
ftr-396	301	68	making	make	VERB
ftr-396	301	69	sense	sense	NOUN
ftr-396	301	70	blog	blog	NOUN
ftr-396	301	71	maintained	maintain	VERB
ftr-396	301	72	by	by	ADP
ftr-396	301	73	professor	professor	PROPN
ftr-396	301	74	dan	dan	PROPN
ftr-396	301	75	shaviro	shaviro	PROPN
ftr-396	301	76	of	of	ADP
ftr-396	301	77	new	new	PROPN
ftr-396	301	78	york	york	PROPN
ftr-396	301	79	university	university	PROPN
ftr-396	301	80	school	school	NOUN
ftr-396	301	81	of	of	ADP
ftr-396	301	82	law	law	NOUN
ftr-396	301	83	)	)	PUNCT
ftr-396	302	1	http://www.rothcpa.com/taxupdates.php	http://www.rothcpa.com/taxupdates.php	PROPN
ftr-396	302	2	(	(	PUNCT
ftr-396	302	3	roth	roth	PROPN
ftr-396	302	4	cpa	cpa	PROPN
ftr-396	302	5	blog	blog	NOUN
ftr-396	302	6	maintained	maintain	VERB
ftr-396	302	7	by	by	ADP
ftr-396	302	8	roth	roth	PROPN
ftr-396	302	9	&	&	CCONJ
ftr-396	302	10	company	company	PROPN
ftr-396	302	11	,	,	PUNCT
ftr-396	302	12	p.c	p.c	PROPN
ftr-396	302	13	.	.	PROPN
ftr-396	302	14	)	)	PUNCT
ftr-396	303	1	in	in	ADP
ftr-396	303	2	addition	addition	NOUN
ftr-396	303	3	to	to	ADP
ftr-396	303	4	these	these	DET
ftr-396	303	5	specific	specific	ADJ
ftr-396	303	6	sites	site	NOUN
ftr-396	303	7	,	,	PUNCT
ftr-396	303	8	tax	tax	NOUN
ftr-396	303	9	researchers	researcher	NOUN
ftr-396	303	10	should	should	AUX
ftr-396	303	11	be	be	AUX
ftr-396	303	12	aware	aware	ADJ
ftr-396	303	13	of	of	ADP
ftr-396	303	14	the	the	DET
ftr-396	303	15	helpful	helpful	ADJ
ftr-396	303	16	online	online	ADJ
ftr-396	303	17	tax	tax	NOUN
ftr-396	303	18	research	research	NOUN
ftr-396	303	19	guides	guide	NOUN
ftr-396	303	20	maintained	maintain	VERB
ftr-396	303	21	by	by	ADP
ftr-396	303	22	the	the	DET
ftr-396	303	23	georgetown	georgetown	PROPN
ftr-396	303	24	university	university	PROPN
ftr-396	303	25	law	law	PROPN
ftr-396	303	26	library.50	library.50	PROPN
ftr-396	303	27	iii	iii	PROPN
ftr-396	303	28	.	.	PROPN
ftr-396	303	29	comparison	comparison	NOUN
ftr-396	303	30	of	of	ADP
ftr-396	303	31	functionality	functionality	NOUN
ftr-396	303	32	the	the	DET
ftr-396	303	33	amount	amount	NOUN
ftr-396	303	34	of	of	ADP
ftr-396	303	35	content	content	NOUN
ftr-396	303	36	available	available	ADJ
ftr-396	303	37	on	on	ADP
ftr-396	303	38	an	an	DET
ftr-396	303	39	electronic	electronic	ADJ
ftr-396	303	40	platform	platform	NOUN
ftr-396	303	41	is	be	AUX
ftr-396	303	42	related	relate	VERB
ftr-396	303	43	to	to	ADP
ftr-396	303	44	the	the	DET
ftr-396	303	45	functionality	functionality	NOUN
ftr-396	303	46	of	of	ADP
ftr-396	303	47	the	the	DET
ftr-396	303	48	platform	platform	NOUN
ftr-396	303	49	.	.	PUNCT
ftr-396	304	1	the	the	DET
ftr-396	304	2	enormous	enormous	ADJ
ftr-396	304	3	amount	amount	NOUN
ftr-396	304	4	of	of	ADP
ftr-396	304	5	content	content	NOUN
ftr-396	304	6	in	in	ADP
ftr-396	304	7	the	the	DET
ftr-396	304	8	westlaw	westlaw	NOUN
ftr-396	304	9	and	and	CCONJ
ftr-396	304	10	lexisnexis	lexisnexis	NOUN
ftr-396	304	11	databases	database	NOUN
ftr-396	304	12	,	,	PUNCT
ftr-396	304	13	most	most	ADJ
ftr-396	304	14	of	of	ADP
ftr-396	304	15	which	which	PRON
ftr-396	304	16	is	be	AUX
ftr-396	304	17	not	not	PART
ftr-396	304	18	tax	tax	NOUN
ftr-396	304	19	specific	specific	ADJ
ftr-396	304	20	,	,	PUNCT
ftr-396	304	21	can	can	AUX
ftr-396	304	22	48	48	NUM
ftr-396	304	23	.	.	PUNCT
ftr-396	305	1	we	we	PRON
ftr-396	305	2	have	have	AUX
ftr-396	305	3	listed	list	VERB
ftr-396	305	4	just	just	ADV
ftr-396	305	5	a	a	DET
ftr-396	305	6	few	few	ADJ
ftr-396	305	7	of	of	ADP
ftr-396	305	8	the	the	DET
ftr-396	305	9	many	many	ADJ
ftr-396	305	10	tax	tax	NOUN
ftr-396	305	11	oriented	orient	VERB
ftr-396	305	12	bogs	bog	NOUN
ftr-396	305	13	.	.	PUNCT
ftr-396	306	1	the	the	DET
ftr-396	306	2	listed	list	VERB
ftr-396	306	3	blogs	blog	NOUN
ftr-396	306	4	are	be	AUX
ftr-396	306	5	those	those	PRON
ftr-396	306	6	with	with	ADP
ftr-396	306	7	which	which	PRON
ftr-396	306	8	we	we	PRON
ftr-396	306	9	are	be	AUX
ftr-396	306	10	most	most	ADV
ftr-396	306	11	familiar	familiar	ADJ
ftr-396	306	12	from	from	ADP
ftr-396	306	13	our	our	PRON
ftr-396	306	14	own	own	ADJ
ftr-396	306	15	tax	tax	NOUN
ftr-396	306	16	research	research	NOUN
ftr-396	306	17	.	.	PUNCT
ftr-396	307	1	tax	tax	NOUN
ftr-396	307	2	researchers	researcher	NOUN
ftr-396	307	3	who	who	PRON
ftr-396	307	4	would	would	AUX
ftr-396	307	5	like	like	VERB
ftr-396	307	6	to	to	PART
ftr-396	307	7	look	look	VERB
ftr-396	307	8	at	at	ADP
ftr-396	307	9	other	other	ADJ
ftr-396	307	10	tax	tax	NOUN
ftr-396	307	11	blogs	blog	NOUN
ftr-396	307	12	can	can	AUX
ftr-396	307	13	follow	follow	VERB
ftr-396	307	14	numerous	numerous	ADJ
ftr-396	307	15	blog	blog	NOUN
ftr-396	307	16	links	link	NOUN
ftr-396	307	17	provided	provide	VERB
ftr-396	307	18	on	on	ADP
ftr-396	307	19	the	the	DET
ftr-396	307	20	blogs	blog	NOUN
ftr-396	307	21	listed	list	VERB
ftr-396	307	22	in	in	ADP
ftr-396	307	23	the	the	DET
ftr-396	307	24	text	text	NOUN
ftr-396	307	25	.	.	PUNCT
ftr-396	308	1	49	49	NUM
ftr-396	308	2	.	.	PUNCT
ftr-396	309	1	the	the	DET
ftr-396	309	2	taxprof	taxprof	NOUN
ftr-396	309	3	blog	blog	NOUN
ftr-396	309	4	is	be	AUX
ftr-396	309	5	widely	widely	ADV
ftr-396	309	6	recognized	recognize	VERB
ftr-396	309	7	in	in	ADP
ftr-396	309	8	the	the	DET
ftr-396	309	9	academic	academic	ADJ
ftr-396	309	10	tax	tax	NOUN
ftr-396	309	11	community	community	NOUN
ftr-396	309	12	as	as	ADP
ftr-396	309	13	the	the	DET
ftr-396	309	14	leading	lead	VERB
ftr-396	309	15	tax	tax	NOUN
ftr-396	309	16	oriented	orient	VERB
ftr-396	309	17	blog	blog	NOUN
ftr-396	309	18	.	.	PUNCT
ftr-396	310	1	the	the	DET
ftr-396	310	2	main	main	ADJ
ftr-396	310	3	page	page	NOUN
ftr-396	310	4	of	of	ADP
ftr-396	310	5	the	the	DET
ftr-396	310	6	taxprof	taxprof	NOUN
ftr-396	310	7	blog	blog	NOUN
ftr-396	310	8	includes	include	VERB
ftr-396	310	9	many	many	ADJ
ftr-396	310	10	useful	useful	ADJ
ftr-396	310	11	links	link	NOUN
ftr-396	310	12	to	to	ADP
ftr-396	310	13	other	other	ADJ
ftr-396	310	14	tax	tax	NOUN
ftr-396	310	15	blogs	blog	NOUN
ftr-396	310	16	,	,	PUNCT
ftr-396	310	17	tax	tax	NOUN
ftr-396	310	18	policy	policy	NOUN
ftr-396	310	19	organization	organization	NOUN
ftr-396	310	20	websites	website	NOUN
ftr-396	310	21	,	,	PUNCT
ftr-396	310	22	and	and	CCONJ
ftr-396	310	23	government	government	NOUN
ftr-396	310	24	websites	website	NOUN
ftr-396	310	25	.	.	PUNCT
ftr-396	311	1	50	50	NUM
ftr-396	311	2	.	.	PUNCT
ftr-396	312	1	see	see	VERB
ftr-396	312	2	supra	supra	PROPN
ftr-396	312	3	,	,	PUNCT
ftr-396	312	4	note	note	VERB
ftr-396	312	5	7	7	NUM
ftr-396	312	6	.	.	SYM
ftr-396	312	7	2008	2008	NUM
ftr-396	313	1	the	the	DET
ftr-396	313	2	virtural	virtural	ADJ
ftr-396	313	3	tax	tax	NOUN
ftr-396	313	4	library	library	NOUN
ftr-396	313	5	953	953	NUM
ftr-396	313	6	make	make	VERB
ftr-396	313	7	it	it	PRON
ftr-396	313	8	more	more	ADV
ftr-396	313	9	difficult	difficult	ADJ
ftr-396	313	10	to	to	PART
ftr-396	313	11	navigate	navigate	VERB
ftr-396	313	12	around	around	ADP
ftr-396	313	13	the	the	DET
ftr-396	313	14	databases	database	NOUN
ftr-396	313	15	and	and	CCONJ
ftr-396	313	16	find	find	VERB
ftr-396	313	17	all	all	PRON
ftr-396	313	18	of	of	ADP
ftr-396	313	19	the	the	DET
ftr-396	313	20	relevant	relevant	ADJ
ftr-396	313	21	tax	tax	NOUN
ftr-396	313	22	sources	source	NOUN
ftr-396	313	23	.	.	PUNCT
ftr-396	314	1	effective	effective	ADJ
ftr-396	314	2	research	research	NOUN
ftr-396	314	3	in	in	ADP
ftr-396	314	4	these	these	DET
ftr-396	314	5	large	large	ADJ
ftr-396	314	6	databases	database	NOUN
ftr-396	314	7	sometimes	sometimes	ADV
ftr-396	314	8	requires	require	VERB
ftr-396	314	9	knowing	know	VERB
ftr-396	314	10	exactly	exactly	ADV
ftr-396	314	11	where	where	SCONJ
ftr-396	314	12	to	to	PART
ftr-396	314	13	look	look	VERB
ftr-396	314	14	for	for	ADP
ftr-396	314	15	relevant	relevant	ADJ
ftr-396	314	16	sources	source	NOUN
ftr-396	314	17	.	.	PUNCT
ftr-396	315	1	for	for	ADP
ftr-396	315	2	example	example	NOUN
ftr-396	315	3	,	,	PUNCT
ftr-396	315	4	a	a	DET
ftr-396	315	5	tax	tax	NOUN
ftr-396	315	6	researcher	researcher	NOUN
ftr-396	315	7	would	would	AUX
ftr-396	315	8	not	not	PART
ftr-396	315	9	find	find	VERB
ftr-396	315	10	a	a	DET
ftr-396	315	11	relevant	relevant	ADJ
ftr-396	315	12	tax	tax	NOUN
ftr-396	315	13	court	court	NOUN
ftr-396	315	14	petition	petition	NOUN
ftr-396	315	15	on	on	ADP
ftr-396	315	16	the	the	DET
ftr-396	315	17	lexisnexis	lexisnexis	NOUN
ftr-396	315	18	database	database	NOUN
ftr-396	315	19	unless	unless	SCONJ
ftr-396	315	20	the	the	DET
ftr-396	315	21	researcher	researcher	NOUN
ftr-396	315	22	knew	know	VERB
ftr-396	315	23	to	to	PART
ftr-396	315	24	go	go	VERB
ftr-396	315	25	to	to	ADP
ftr-396	315	26	the	the	DET
ftr-396	315	27	tax	tax	NOUN
ftr-396	315	28	analysts	analyst	NOUN
ftr-396	315	29	library	library	NOUN
ftr-396	315	30	,	,	PUNCT
ftr-396	315	31	click	click	VERB
ftr-396	315	32	on	on	ADP
ftr-396	315	33	the	the	DET
ftr-396	315	34	tax	tax	NOUN
ftr-396	315	35	court	court	NOUN
ftr-396	315	36	petitions	petition	NOUN
ftr-396	315	37	link	link	VERB
ftr-396	315	38	,	,	PUNCT
ftr-396	315	39	and	and	CCONJ
ftr-396	315	40	run	run	VERB
ftr-396	315	41	the	the	DET
ftr-396	315	42	search	search	NOUN
ftr-396	315	43	there	there	ADV
ftr-396	315	44	.	.	PUNCT
ftr-396	316	1	ria	ria	PROPN
ftr-396	316	2	checkpoint	checkpoint	NOUN
ftr-396	316	3	and	and	CCONJ
ftr-396	316	4	cch	cch	NOUN
ftr-396	316	5	offer	offer	VERB
ftr-396	316	6	many	many	ADJ
ftr-396	316	7	of	of	ADP
ftr-396	316	8	the	the	DET
ftr-396	316	9	tax	tax	NOUN
ftr-396	316	10	specific	specific	ADJ
ftr-396	316	11	primary	primary	ADJ
ftr-396	316	12	and	and	CCONJ
ftr-396	316	13	secondary	secondary	ADJ
ftr-396	316	14	sources	source	NOUN
ftr-396	316	15	that	that	PRON
ftr-396	316	16	are	be	AUX
ftr-396	316	17	useful	useful	ADJ
ftr-396	316	18	for	for	ADP
ftr-396	316	19	tax	tax	NOUN
ftr-396	316	20	research	research	NOUN
ftr-396	316	21	,	,	PUNCT
ftr-396	316	22	but	but	CCONJ
ftr-396	316	23	do	do	AUX
ftr-396	316	24	not	not	PART
ftr-396	316	25	offer	offer	VERB
ftr-396	316	26	the	the	DET
ftr-396	316	27	same	same	ADJ
ftr-396	316	28	breadth	breadth	NOUN
ftr-396	316	29	of	of	ADP
ftr-396	316	30	content	content	NOUN
ftr-396	316	31	as	as	ADP
ftr-396	316	32	westlaw	westlaw	NOUN
ftr-396	316	33	and	and	CCONJ
ftr-396	316	34	lexisnexis	lexisnexis	NOUN
ftr-396	316	35	,	,	PUNCT
ftr-396	316	36	particularly	particularly	ADV
ftr-396	316	37	with	with	ADP
ftr-396	316	38	respect	respect	NOUN
ftr-396	316	39	to	to	ADP
ftr-396	316	40	general	general	ADJ
ftr-396	316	41	legal	legal	ADJ
ftr-396	316	42	sources	source	NOUN
ftr-396	316	43	.	.	PUNCT
ftr-396	317	1	the	the	DET
ftr-396	317	2	more	more	ADV
ftr-396	317	3	limited	limited	ADJ
ftr-396	317	4	content	content	NOUN
ftr-396	317	5	in	in	ADP
ftr-396	317	6	these	these	DET
ftr-396	317	7	databases	database	NOUN
ftr-396	317	8	makes	make	VERB
ftr-396	317	9	it	it	PRON
ftr-396	317	10	easier	easy	ADJ
ftr-396	317	11	to	to	PART
ftr-396	317	12	navigate	navigate	VERB
ftr-396	317	13	around	around	ADP
ftr-396	317	14	the	the	DET
ftr-396	317	15	databases	database	NOUN
ftr-396	317	16	and	and	CCONJ
ftr-396	317	17	find	find	VERB
ftr-396	317	18	relevant	relevant	ADJ
ftr-396	317	19	sources	source	NOUN
ftr-396	317	20	,	,	PUNCT
ftr-396	317	21	however	however	ADV
ftr-396	317	22	.	.	PUNCT
ftr-396	318	1	the	the	DET
ftr-396	318	2	most	most	ADV
ftr-396	318	3	extreme	extreme	ADJ
ftr-396	318	4	example	example	NOUN
ftr-396	318	5	of	of	ADP
ftr-396	318	6	the	the	DET
ftr-396	318	7	inverse	inverse	NOUN
ftr-396	318	8	relationship	relationship	NOUN
ftr-396	318	9	between	between	ADP
ftr-396	318	10	breadth	breadth	NOUN
ftr-396	318	11	of	of	ADP
ftr-396	318	12	content	content	NOUN
ftr-396	318	13	and	and	CCONJ
ftr-396	318	14	functionality	functionality	NOUN
ftr-396	318	15	is	be	AUX
ftr-396	318	16	the	the	DET
ftr-396	318	17	bna	bna	PROPN
ftr-396	318	18	platform	platform	NOUN
ftr-396	318	19	;	;	PUNCT
ftr-396	318	20	the	the	DET
ftr-396	318	21	fact	fact	NOUN
ftr-396	318	22	that	that	SCONJ
ftr-396	318	23	the	the	DET
ftr-396	318	24	variety	variety	NOUN
ftr-396	318	25	of	of	ADP
ftr-396	318	26	bna	bna	PROPN
ftr-396	318	27	’s	’s	PART
ftr-396	318	28	authoritative	authoritative	ADJ
ftr-396	318	29	secondary	secondary	ADJ
ftr-396	318	30	source	source	NOUN
ftr-396	318	31	content	content	NOUN
ftr-396	318	32	is	be	AUX
ftr-396	318	33	so	so	ADV
ftr-396	318	34	limited	limited	ADJ
ftr-396	318	35	makes	make	VERB
ftr-396	318	36	it	it	PRON
ftr-396	318	37	easy	easy	ADJ
ftr-396	318	38	to	to	PART
ftr-396	318	39	know	know	VERB
ftr-396	318	40	where	where	SCONJ
ftr-396	318	41	to	to	PART
ftr-396	318	42	search	search	VERB
ftr-396	318	43	,	,	PUNCT
ftr-396	318	44	since	since	SCONJ
ftr-396	318	45	it	it	PRON
ftr-396	318	46	most	most	ADV
ftr-396	318	47	often	often	ADV
ftr-396	318	48	will	will	AUX
ftr-396	318	49	be	be	AUX
ftr-396	318	50	in	in	ADP
ftr-396	318	51	the	the	DET
ftr-396	318	52	tax	tax	NOUN
ftr-396	318	53	management	management	NOUN
ftr-396	318	54	portfolios	portfolio	NOUN
ftr-396	318	55	.	.	PUNCT
ftr-396	319	1	a.	a.	NOUN
ftr-396	319	2	similarities	similarity	NOUN
ftr-396	319	3	among	among	ADP
ftr-396	319	4	functional	functional	ADJ
ftr-396	319	5	features	feature	NOUN
ftr-396	319	6	offered	offer	VERB
ftr-396	319	7	by	by	ADP
ftr-396	319	8	the	the	DET
ftr-396	319	9	five	five	NUM
ftr-396	319	10	electronic	electronic	ADJ
ftr-396	319	11	tax	tax	NOUN
ftr-396	319	12	research	research	NOUN
ftr-396	319	13	platforms	platform	NOUN
ftr-396	319	14	there	there	PRON
ftr-396	319	15	are	be	VERB
ftr-396	319	16	similarities	similarity	NOUN
ftr-396	319	17	among	among	ADP
ftr-396	319	18	some	some	PRON
ftr-396	319	19	of	of	ADP
ftr-396	319	20	the	the	DET
ftr-396	319	21	functionality	functionality	NOUN
ftr-396	319	22	features	feature	NOUN
ftr-396	319	23	of	of	ADP
ftr-396	319	24	the	the	DET
ftr-396	319	25	electronic	electronic	ADJ
ftr-396	319	26	tax	tax	NOUN
ftr-396	319	27	research	research	NOUN
ftr-396	319	28	platforms	platform	NOUN
ftr-396	319	29	.	.	PUNCT
ftr-396	320	1	the	the	DET
ftr-396	320	2	publishers	publisher	NOUN
ftr-396	320	3	have	have	AUX
ftr-396	320	4	designed	design	VERB
ftr-396	320	5	the	the	DET
ftr-396	320	6	electronic	electronic	ADJ
ftr-396	320	7	platforms	platform	NOUN
ftr-396	320	8	to	to	PART
ftr-396	320	9	mimic	mimic	VERB
ftr-396	320	10	hard	hard	ADJ
ftr-396	320	11	copy	copy	NOUN
ftr-396	320	12	“	"	PUNCT
ftr-396	320	13	book	book	NOUN
ftr-396	320	14	”	"	PUNCT
ftr-396	320	15	research	research	NOUN
ftr-396	320	16	as	as	ADV
ftr-396	320	17	much	much	ADV
ftr-396	320	18	as	as	ADP
ftr-396	320	19	possible	possible	ADJ
ftr-396	320	20	.	.	PUNCT
ftr-396	321	1	all	all	DET
ftr-396	321	2	five	five	NUM
ftr-396	321	3	platforms	platform	NOUN
ftr-396	321	4	offer	offer	VERB
ftr-396	321	5	some	some	DET
ftr-396	321	6	version	version	NOUN
ftr-396	321	7	of	of	ADP
ftr-396	321	8	a	a	DET
ftr-396	321	9	“	"	PUNCT
ftr-396	321	10	tab	tab	NOUN
ftr-396	321	11	”	"	PUNCT
ftr-396	321	12	format	format	NOUN
ftr-396	321	13	,	,	PUNCT
ftr-396	321	14	for	for	ADP
ftr-396	321	15	quickly	quickly	ADV
ftr-396	321	16	locating	locate	VERB
ftr-396	321	17	various	various	ADJ
ftr-396	321	18	types	type	NOUN
ftr-396	321	19	of	of	ADP
ftr-396	321	20	content	content	NOUN
ftr-396	321	21	in	in	ADP
ftr-396	321	22	the	the	DET
ftr-396	321	23	databases	database	NOUN
ftr-396	321	24	.	.	PUNCT
ftr-396	322	1	51	51	NUM
ftr-396	322	2	all	all	DET
ftr-396	322	3	five	five	NUM
ftr-396	322	4	also	also	ADV
ftr-396	322	5	display	display	NOUN
ftr-396	322	6	table	table	NOUN
ftr-396	322	7	of	of	ADP
ftr-396	322	8	contents	content	NOUN
ftr-396	322	9	for	for	ADP
ftr-396	322	10	primary	primary	ADJ
ftr-396	322	11	and	and	CCONJ
ftr-396	322	12	secondary	secondary	ADJ
ftr-396	322	13	sources	source	NOUN
ftr-396	322	14	,	,	PUNCT
ftr-396	322	15	generally	generally	ADV
ftr-396	322	16	showing	show	VERB
ftr-396	322	17	content	content	NOUN
ftr-396	322	18	by	by	ADP
ftr-396	322	19	chapter	chapter	NOUN
ftr-396	322	20	,	,	PUNCT
ftr-396	322	21	subchapters	subchapter	NOUN
ftr-396	322	22	and	and	CCONJ
ftr-396	322	23	pages	page	NOUN
ftr-396	322	24	.	.	PUNCT
ftr-396	323	1	in	in	ADP
ftr-396	323	2	addition	addition	NOUN
ftr-396	323	3	,	,	PUNCT
ftr-396	323	4	all	all	DET
ftr-396	323	5	five	five	NUM
ftr-396	323	6	allow	allow	VERB
ftr-396	323	7	a	a	DET
ftr-396	323	8	researcher	researcher	NOUN
ftr-396	323	9	to	to	PART
ftr-396	323	10	browse	browse	VERB
ftr-396	323	11	pages	page	NOUN
ftr-396	323	12	as	as	ADP
ftr-396	323	13	in	in	ADP
ftr-396	323	14	a	a	DET
ftr-396	323	15	hard	hard	ADJ
ftr-396	323	16	copy	copy	NOUN
ftr-396	323	17	book	book	NOUN
ftr-396	323	18	.	.	PUNCT
ftr-396	324	1	all	all	DET
ftr-396	324	2	five	five	NUM
ftr-396	324	3	electronic	electronic	ADJ
ftr-396	324	4	platforms	platform	NOUN
ftr-396	324	5	offer	offer	VERB
ftr-396	324	6	multiple	multiple	ADJ
ftr-396	324	7	modes	mode	NOUN
ftr-396	324	8	to	to	PART
ftr-396	324	9	search	search	VERB
ftr-396	324	10	for	for	ADP
ftr-396	324	11	specific	specific	ADJ
ftr-396	324	12	information	information	NOUN
ftr-396	324	13	in	in	ADP
ftr-396	324	14	the	the	DET
ftr-396	324	15	databases	database	NOUN
ftr-396	324	16	:	:	PUNCT
ftr-396	324	17	(	(	PUNCT
ftr-396	324	18	1	1	X
ftr-396	324	19	)	)	PUNCT
ftr-396	324	20	keyword	keyword	NOUN
ftr-396	324	21	searches	search	NOUN
ftr-396	324	22	.	.	PUNCT
ftr-396	325	1	as	as	SCONJ
ftr-396	325	2	one	one	PRON
ftr-396	325	3	would	would	AUX
ftr-396	325	4	expect	expect	VERB
ftr-396	325	5	,	,	PUNCT
ftr-396	325	6	all	all	DET
ftr-396	325	7	five	five	NUM
ftr-396	325	8	platforms	platform	NOUN
ftr-396	325	9	offer	offer	VERB
ftr-396	325	10	traditional	traditional	ADJ
ftr-396	325	11	keyword	keyword	NOUN
ftr-396	325	12	searching	search	VERB
ftr-396	325	13	using	use	VERB
ftr-396	325	14	boolean	boolean	ADJ
ftr-396	325	15	terms	term	NOUN
ftr-396	325	16	and	and	CCONJ
ftr-396	325	17	connectors	connector	NOUN
ftr-396	325	18	.	.	PUNCT
ftr-396	326	1	lexisnexis	lexisnexis	PROPN
ftr-396	326	2	and	and	CCONJ
ftr-396	326	3	westlaw	westlaw	NOUN
ftr-396	326	4	also	also	ADV
ftr-396	326	5	offer	offer	VERB
ftr-396	326	6	natural	natural	ADJ
ftr-396	326	7	language	language	NOUN
ftr-396	326	8	searching	searching	NOUN
ftr-396	326	9	capability	capability	NOUN
ftr-396	326	10	.	.	PUNCT
ftr-396	327	1	(	(	PUNCT
ftr-396	327	2	2	2	X
ftr-396	327	3	)	)	PUNCT
ftr-396	327	4	citation	citation	NOUN
ftr-396	327	5	searches	search	NOUN
ftr-396	327	6	.	.	PUNCT
ftr-396	328	1	all	all	DET
ftr-396	328	2	five	five	NUM
ftr-396	328	3	platforms	platform	NOUN
ftr-396	328	4	also	also	ADV
ftr-396	328	5	offer	offer	VERB
ftr-396	328	6	searching	search	VERB
ftr-396	328	7	by	by	ADP
ftr-396	328	8	citation	citation	NOUN
ftr-396	328	9	,	,	PUNCT
ftr-396	328	10	often	often	ADV
ftr-396	328	11	using	use	VERB
ftr-396	328	12	templates	template	NOUN
ftr-396	328	13	.	.	PUNCT
ftr-396	329	1	(	(	PUNCT
ftr-396	329	2	3	3	X
ftr-396	329	3	)	)	PUNCT
ftr-396	329	4	table	table	NOUN
ftr-396	329	5	of	of	ADP
ftr-396	329	6	contents	content	NOUN
ftr-396	329	7	searches	search	NOUN
ftr-396	329	8	.	.	PUNCT
ftr-396	330	1	in	in	ADP
ftr-396	330	2	keeping	keep	VERB
ftr-396	330	3	with	with	ADP
ftr-396	330	4	the	the	DET
ftr-396	330	5	goal	goal	NOUN
ftr-396	330	6	of	of	ADP
ftr-396	330	7	mimicking	mimic	VERB
ftr-396	330	8	print	print	NOUN
ftr-396	330	9	research	research	NOUN
ftr-396	330	10	as	as	ADV
ftr-396	330	11	much	much	ADV
ftr-396	330	12	as	as	ADP
ftr-396	330	13	possible	possible	ADJ
ftr-396	330	14	,	,	PUNCT
ftr-396	330	15	all	all	PRON
ftr-396	330	16	of	of	ADP
ftr-396	330	17	the	the	DET
ftr-396	330	18	platforms	platform	NOUN
ftr-396	330	19	offer	offer	VERB
ftr-396	330	20	table	table	NOUN
ftr-396	330	21	of	of	ADP
ftr-396	330	22	contents	content	NOUN
ftr-396	330	23	searching	search	VERB
ftr-396	330	24	for	for	ADP
ftr-396	330	25	treatises	treatise	NOUN
ftr-396	330	26	,	,	PUNCT
ftr-396	330	27	the	the	DET
ftr-396	330	28	irc	irc	NOUN
ftr-396	330	29	and	and	CCONJ
ftr-396	330	30	treasury	treasury	PROPN
ftr-396	330	31	regulations	regulation	NOUN
ftr-396	330	32	.	.	PUNCT
ftr-396	331	1	all	all	DET
ftr-396	331	2	five	five	NUM
ftr-396	331	3	platforms	platform	NOUN
ftr-396	331	4	display	display	NOUN
ftr-396	331	5	tables	table	NOUN
ftr-396	331	6	of	of	ADP
ftr-396	331	7	contents	content	NOUN
ftr-396	331	8	and	and	CCONJ
ftr-396	331	9	allow	allow	VERB
ftr-396	331	10	a	a	DET
ftr-396	331	11	51	51	NUM
ftr-396	331	12	.	.	PUNCT
ftr-396	332	1	cch	cch	NOUN
ftr-396	332	2	and	and	CCONJ
ftr-396	332	3	lexisnexis	lexisnexis	NOUN
ftr-396	332	4	offer	offer	NOUN
ftr-396	332	5	the	the	DET
ftr-396	332	6	most	most	ADJ
ftr-396	332	7	tabs	tab	NOUN
ftr-396	332	8	and	and	CCONJ
ftr-396	332	9	westlaw	westlaw	NOUN
ftr-396	332	10	and	and	CCONJ
ftr-396	332	11	ria	ria	PROPN
ftr-396	332	12	the	the	DET
ftr-396	332	13	fewest	few	ADJ
ftr-396	332	14	.	.	PUNCT
ftr-396	333	1	954	954	NUM
ftr-396	333	2	florida	florida	PROPN
ftr-396	333	3	tax	tax	NOUN
ftr-396	333	4	review	review	NOUN
ftr-396	333	5	[	[	X
ftr-396	333	6	vol	vol	NOUN
ftr-396	333	7	.	.	NOUN
ftr-396	333	8	8:9	8:9	NUM
ftr-396	333	9	researcher	researcher	NOUN
ftr-396	333	10	to	to	PART
ftr-396	333	11	“	"	PUNCT
ftr-396	333	12	drill	drill	VERB
ftr-396	333	13	down	down	ADP
ftr-396	333	14	”	"	PUNCT
ftr-396	333	15	to	to	ADP
ftr-396	333	16	the	the	DET
ftr-396	333	17	next	next	ADJ
ftr-396	333	18	level	level	NOUN
ftr-396	333	19	of	of	ADP
ftr-396	333	20	contents	content	NOUN
ftr-396	333	21	(	(	PUNCT
ftr-396	333	22	and	and	CCONJ
ftr-396	333	23	eventually	eventually	ADV
ftr-396	333	24	to	to	ADP
ftr-396	333	25	text	text	NOUN
ftr-396	333	26	)	)	PUNCT
ftr-396	333	27	by	by	ADP
ftr-396	333	28	clicking	click	VERB
ftr-396	333	29	on	on	ADP
ftr-396	333	30	specific	specific	ADJ
ftr-396	333	31	subheadings	subheading	NOUN
ftr-396	333	32	in	in	ADP
ftr-396	333	33	the	the	DET
ftr-396	333	34	displayed	display	VERB
ftr-396	333	35	table	table	NOUN
ftr-396	333	36	of	of	ADP
ftr-396	333	37	contents	content	NOUN
ftr-396	333	38	.	.	PUNCT
ftr-396	334	1	(	(	PUNCT
ftr-396	334	2	4	4	X
ftr-396	334	3	)	)	PUNCT
ftr-396	334	4	index	index	NOUN
ftr-396	334	5	searches	search	NOUN
ftr-396	334	6	.	.	PUNCT
ftr-396	335	1	ria	ria	PROPN
ftr-396	335	2	,	,	PUNCT
ftr-396	335	3	cch	cch	PROPN
ftr-396	335	4	,	,	PUNCT
ftr-396	335	5	and	and	CCONJ
ftr-396	335	6	bna	bna	PROPN
ftr-396	335	7	all	all	PRON
ftr-396	335	8	permit	permit	VERB
ftr-396	335	9	searching	search	VERB
ftr-396	335	10	of	of	ADP
ftr-396	335	11	topical	topical	ADJ
ftr-396	335	12	indices	index	NOUN
ftr-396	335	13	.	.	PUNCT
ftr-396	336	1	lexisnexis	lexisnexis	PROPN
ftr-396	336	2	and	and	CCONJ
ftr-396	336	3	westlaw	westlaw	NOUN
ftr-396	336	4	do	do	AUX
ftr-396	336	5	not	not	PART
ftr-396	336	6	offer	offer	VERB
ftr-396	336	7	tax	tax	NOUN
ftr-396	336	8	specific	specific	ADJ
ftr-396	336	9	topical	topical	ADJ
ftr-396	336	10	indices	index	NOUN
ftr-396	336	11	to	to	ADP
ftr-396	336	12	search	search	VERB
ftr-396	336	13	,	,	PUNCT
ftr-396	336	14	due	due	ADP
ftr-396	336	15	to	to	ADP
ftr-396	336	16	the	the	DET
ftr-396	336	17	large	large	ADJ
ftr-396	336	18	amount	amount	NOUN
ftr-396	336	19	of	of	ADP
ftr-396	336	20	content	content	NOUN
ftr-396	336	21	in	in	ADP
ftr-396	336	22	their	their	PRON
ftr-396	336	23	databases	database	NOUN
ftr-396	336	24	.	.	PUNCT
ftr-396	337	1	lexisnexis	lexisnexis	NOUN
ftr-396	337	2	offers	offer	VERB
ftr-396	337	3	no	no	DET
ftr-396	337	4	index	index	NOUN
ftr-396	337	5	searching	searching	NOUN
ftr-396	337	6	and	and	CCONJ
ftr-396	337	7	westlaw	westlaw	NOUN
ftr-396	337	8	offers	offer	VERB
ftr-396	337	9	index	index	NOUN
ftr-396	337	10	searching	search	VERB
ftr-396	337	11	only	only	ADV
ftr-396	337	12	of	of	ADP
ftr-396	337	13	statutes	statute	NOUN
ftr-396	337	14	and	and	CCONJ
ftr-396	337	15	regulations	regulation	NOUN
ftr-396	337	16	.	.	PUNCT
ftr-396	338	1	in	in	ADP
ftr-396	338	2	addition	addition	NOUN
ftr-396	338	3	,	,	PUNCT
ftr-396	338	4	all	all	DET
ftr-396	338	5	five	five	NUM
ftr-396	338	6	electronic	electronic	ADJ
ftr-396	338	7	platforms	platform	NOUN
ftr-396	338	8	:	:	PUNCT
ftr-396	338	9	(	(	PUNCT
ftr-396	338	10	1	1	X
ftr-396	338	11	)	)	PUNCT
ftr-396	338	12	offer	offer	VERB
ftr-396	338	13	easy	easy	ADJ
ftr-396	338	14	steps	step	NOUN
ftr-396	338	15	to	to	PART
ftr-396	338	16	review	review	VERB
ftr-396	338	17	,	,	PUNCT
ftr-396	338	18	print	print	NOUN
ftr-396	338	19	,	,	PUNCT
ftr-396	338	20	export	export	NOUN
ftr-396	338	21	and	and	CCONJ
ftr-396	338	22	save	save	VERB
ftr-396	338	23	data	datum	NOUN
ftr-396	338	24	;	;	PUNCT
ftr-396	338	25	(	(	PUNCT
ftr-396	338	26	2	2	X
ftr-396	338	27	)	)	PUNCT
ftr-396	338	28	permit	permit	VERB
ftr-396	338	29	a	a	DET
ftr-396	338	30	researcher	researcher	NOUN
ftr-396	338	31	to	to	PART
ftr-396	338	32	print	print	VERB
ftr-396	338	33	text	text	NOUN
ftr-396	338	34	with	with	ADP
ftr-396	338	35	references	reference	NOUN
ftr-396	338	36	attached	attach	VERB
ftr-396	338	37	and	and	CCONJ
ftr-396	338	38	save	save	VERB
ftr-396	338	39	data	datum	NOUN
ftr-396	338	40	and	and	CCONJ
ftr-396	338	41	searches	search	NOUN
ftr-396	338	42	on	on	ADP
ftr-396	338	43	the	the	DET
ftr-396	338	44	publisher	publisher	NOUN
ftr-396	338	45	’s	’s	PART
ftr-396	338	46	server	server	NOUN
ftr-396	338	47	;	;	PUNCT
ftr-396	338	48	and	and	CCONJ
ftr-396	338	49	(	(	PUNCT
ftr-396	338	50	3	3	X
ftr-396	338	51	)	)	PUNCT
ftr-396	338	52	provide	provide	VERB
ftr-396	338	53	e	e	NOUN
ftr-396	338	54	-	-	NOUN
ftr-396	338	55	mail	mail	NOUN
ftr-396	338	56	updates	update	NOUN
ftr-396	338	57	from	from	ADP
ftr-396	338	58	saved	save	VERB
ftr-396	338	59	searches	search	NOUN
ftr-396	338	60	to	to	PART
ftr-396	338	61	allow	allow	VERB
ftr-396	338	62	a	a	DET
ftr-396	338	63	researcher	researcher	NOUN
ftr-396	338	64	to	to	PART
ftr-396	338	65	automatically	automatically	ADV
ftr-396	338	66	update	update	VERB
ftr-396	338	67	search	search	NOUN
ftr-396	338	68	results	result	NOUN
ftr-396	338	69	.	.	PUNCT
ftr-396	339	1	all	all	DET
ftr-396	339	2	five	five	NUM
ftr-396	339	3	electronic	electronic	ADJ
ftr-396	339	4	platforms	platform	NOUN
ftr-396	339	5	also	also	ADV
ftr-396	339	6	offer	offer	VERB
ftr-396	339	7	user	user	NOUN
ftr-396	339	8	support	support	NOUN
ftr-396	339	9	.	.	PUNCT
ftr-396	340	1	most	most	ADJ
ftr-396	340	2	offer	offer	VERB
ftr-396	340	3	technical	technical	ADJ
ftr-396	340	4	support	support	NOUN
ftr-396	340	5	by	by	ADP
ftr-396	340	6	phone	phone	NOUN
ftr-396	340	7	,	,	PUNCT
ftr-396	340	8	e	e	NOUN
ftr-396	340	9	-	-	NOUN
ftr-396	340	10	mail	mail	NOUN
ftr-396	340	11	,	,	PUNCT
ftr-396	340	12	and	and	CCONJ
ftr-396	340	13	live	live	ADJ
ftr-396	340	14	chat	chat	NOUN
ftr-396	340	15	.	.	PUNCT
ftr-396	341	1	all	all	PRON
ftr-396	341	2	generally	generally	ADV
ftr-396	341	3	offer	offer	VERB
ftr-396	341	4	“	"	PUNCT
ftr-396	341	5	help	help	NOUN
ftr-396	341	6	”	"	PUNCT
ftr-396	341	7	and	and	CCONJ
ftr-396	341	8	“	"	PUNCT
ftr-396	341	9	faq	faq	NOUN
ftr-396	341	10	”	"	PUNCT
ftr-396	341	11	online	online	NOUN
ftr-396	341	12	,	,	PUNCT
ftr-396	341	13	as	as	ADV
ftr-396	341	14	well	well	ADV
ftr-396	341	15	as	as	ADP
ftr-396	341	16	training	training	NOUN
ftr-396	341	17	,	,	PUNCT
ftr-396	341	18	online	online	ADJ
ftr-396	341	19	tutorials	tutorial	NOUN
ftr-396	341	20	,	,	PUNCT
ftr-396	341	21	and	and	CCONJ
ftr-396	341	22	user	user	NOUN
ftr-396	341	23	guides	guide	NOUN
ftr-396	341	24	.	.	PUNCT
ftr-396	342	1	as	as	SCONJ
ftr-396	342	2	might	might	AUX
ftr-396	342	3	be	be	AUX
ftr-396	342	4	expected	expect	VERB
ftr-396	342	5	,	,	PUNCT
ftr-396	342	6	while	while	SCONJ
ftr-396	342	7	all	all	DET
ftr-396	342	8	sales	sale	NOUN
ftr-396	342	9	and	and	CCONJ
ftr-396	342	10	technical	technical	ADJ
ftr-396	342	11	support	support	NOUN
ftr-396	342	12	staff	staff	NOUN
ftr-396	342	13	are	be	AUX
ftr-396	342	14	generally	generally	ADV
ftr-396	342	15	helpful	helpful	ADJ
ftr-396	342	16	and	and	CCONJ
ftr-396	342	17	knowledgeable	knowledgeable	ADJ
ftr-396	342	18	,	,	PUNCT
ftr-396	342	19	some	some	PRON
ftr-396	342	20	are	be	AUX
ftr-396	342	21	better	well	ADJ
ftr-396	342	22	than	than	ADP
ftr-396	342	23	others.52	others.52	PROPN
ftr-396	342	24	b.	b.	PROPN
ftr-396	342	25	specific	specific	ADJ
ftr-396	342	26	functionality	functionality	NOUN
ftr-396	342	27	features	feature	NOUN
ftr-396	342	28	offered	offer	VERB
ftr-396	342	29	by	by	ADP
ftr-396	342	30	each	each	PRON
ftr-396	342	31	of	of	ADP
ftr-396	342	32	the	the	DET
ftr-396	342	33	five	five	NUM
ftr-396	342	34	electronic	electronic	ADJ
ftr-396	342	35	tax	tax	NOUN
ftr-396	342	36	research	research	NOUN
ftr-396	342	37	platforms	platform	NOUN
ftr-396	342	38	each	each	PRON
ftr-396	342	39	of	of	ADP
ftr-396	342	40	the	the	DET
ftr-396	342	41	five	five	NUM
ftr-396	342	42	electronic	electronic	ADJ
ftr-396	342	43	tax	tax	NOUN
ftr-396	342	44	research	research	NOUN
ftr-396	342	45	platforms	platform	NOUN
ftr-396	342	46	offers	offer	VERB
ftr-396	342	47	specific	specific	ADJ
ftr-396	342	48	functionality	functionality	NOUN
ftr-396	342	49	features	feature	NOUN
ftr-396	342	50	,	,	PUNCT
ftr-396	342	51	described	describe	VERB
ftr-396	342	52	below	below	ADV
ftr-396	342	53	.	.	PUNCT
ftr-396	343	1	1	1	X
ftr-396	343	2	.	.	X
ftr-396	343	3	bna	bna	PROPN
ftr-396	343	4	the	the	DET
ftr-396	343	5	bna	bna	PROPN
ftr-396	343	6	platform	platform	NOUN
ftr-396	343	7	offers	offer	VERB
ftr-396	343	8	internal	internal	ADJ
ftr-396	343	9	linking	linking	NOUN
ftr-396	343	10	,	,	PUNCT
ftr-396	343	11	as	as	SCONJ
ftr-396	343	12	the	the	DET
ftr-396	343	13	other	other	ADJ
ftr-396	343	14	platforms	platform	NOUN
ftr-396	343	15	offer	offer	VERB
ftr-396	343	16	.	.	PUNCT
ftr-396	344	1	although	although	SCONJ
ftr-396	344	2	the	the	DET
ftr-396	344	3	bna	bna	PROPN
ftr-396	344	4	platform	platform	NOUN
ftr-396	344	5	offers	offer	VERB
ftr-396	344	6	fewer	few	ADJ
ftr-396	344	7	unique	unique	ADJ
ftr-396	344	8	functionality	functionality	NOUN
ftr-396	344	9	features	feature	NOUN
ftr-396	344	10	than	than	ADP
ftr-396	344	11	some	some	PRON
ftr-396	344	12	of	of	ADP
ftr-396	344	13	the	the	DET
ftr-396	344	14	other	other	ADJ
ftr-396	344	15	platforms	platform	NOUN
ftr-396	344	16	,	,	PUNCT
ftr-396	344	17	two	two	NUM
ftr-396	344	18	particularly	particularly	ADV
ftr-396	344	19	helpful	helpful	ADJ
ftr-396	344	20	functionality	functionality	NOUN
ftr-396	344	21	features	feature	NOUN
ftr-396	344	22	are	be	AUX
ftr-396	344	23	:	:	PUNCT
ftr-396	344	24	(	(	PUNCT
ftr-396	344	25	1	1	X
ftr-396	344	26	)	)	PUNCT
ftr-396	344	27	new	new	ADJ
ftr-396	344	28	direct	direct	ADJ
ftr-396	344	29	linking	linking	NOUN
ftr-396	344	30	of	of	ADP
ftr-396	344	31	the	the	DET
ftr-396	344	32	news	news	NOUN
ftr-396	344	33	and	and	CCONJ
ftr-396	344	34	commentary	commentary	NOUN
ftr-396	344	35	content	content	NOUN
ftr-396	344	36	from	from	ADP
ftr-396	344	37	the	the	DET
ftr-396	344	38	tax	tax	NOUN
ftr-396	344	39	management	management	NOUN
ftr-396	344	40	portfolio	portfolio	NOUN
ftr-396	344	41	content	content	NOUN
ftr-396	344	42	;	;	PUNCT
ftr-396	344	43	and	and	CCONJ
ftr-396	344	44	(	(	PUNCT
ftr-396	344	45	2	2	X
ftr-396	344	46	)	)	PUNCT
ftr-396	344	47	recently	recently	ADV
ftr-396	344	48	enhanced	enhance	VERB
ftr-396	344	49	display	display	NOUN
ftr-396	344	50	options	option	NOUN
ftr-396	344	51	,	,	PUNCT
ftr-396	344	52	including	include	VERB
ftr-396	344	53	both	both	DET
ftr-396	344	54	split	split	ADJ
ftr-396	344	55	screen	screen	NOUN
ftr-396	344	56	and	and	CCONJ
ftr-396	344	57	full	full	ADJ
ftr-396	344	58	screen	screen	NOUN
ftr-396	344	59	views	view	NOUN
ftr-396	344	60	.	.	PUNCT
ftr-396	345	1	users	user	NOUN
ftr-396	345	2	who	who	PRON
ftr-396	345	3	like	like	VERB
ftr-396	345	4	to	to	PART
ftr-396	345	5	use	use	VERB
ftr-396	345	6	the	the	DET
ftr-396	345	7	bna	bna	PROPN
ftr-396	345	8	platform	platform	NOUN
ftr-396	345	9	generally	generally	ADV
ftr-396	345	10	like	like	VERB
ftr-396	345	11	it	it	PRON
ftr-396	345	12	because	because	SCONJ
ftr-396	345	13	of	of	ADP
ftr-396	345	14	its	its	PRON
ftr-396	345	15	portfolio	portfolio	NOUN
ftr-396	345	16	content	content	NOUN
ftr-396	345	17	,	,	PUNCT
ftr-396	345	18	not	not	PART
ftr-396	345	19	because	because	SCONJ
ftr-396	345	20	of	of	ADP
ftr-396	345	21	its	its	PRON
ftr-396	345	22	unique	unique	ADJ
ftr-396	345	23	functionality	functionality	NOUN
ftr-396	345	24	features	feature	NOUN
ftr-396	345	25	.	.	PUNCT
ftr-396	346	1	when	when	SCONJ
ftr-396	346	2	52	52	NUM
ftr-396	346	3	.	.	PUNCT
ftr-396	347	1	as	as	SCONJ
ftr-396	347	2	we	we	PRON
ftr-396	347	3	conducted	conduct	VERB
ftr-396	347	4	our	our	PRON
ftr-396	347	5	research	research	NOUN
ftr-396	347	6	for	for	ADP
ftr-396	347	7	this	this	DET
ftr-396	347	8	article	article	NOUN
ftr-396	347	9	,	,	PUNCT
ftr-396	347	10	over	over	ADP
ftr-396	347	11	a	a	DET
ftr-396	347	12	period	period	NOUN
ftr-396	347	13	of	of	ADP
ftr-396	347	14	about	about	ADV
ftr-396	347	15	a	a	PRON
ftr-396	347	16	year	year	NOUN
ftr-396	347	17	and	and	CCONJ
ftr-396	347	18	a	a	DET
ftr-396	347	19	half	half	NOUN
ftr-396	347	20	,	,	PUNCT
ftr-396	347	21	we	we	PRON
ftr-396	347	22	found	find	VERB
ftr-396	347	23	that	that	SCONJ
ftr-396	347	24	the	the	DET
ftr-396	347	25	expertise	expertise	NOUN
ftr-396	347	26	of	of	ADP
ftr-396	347	27	the	the	DET
ftr-396	347	28	electronic	electronic	ADJ
ftr-396	347	29	publishers	publisher	NOUN
ftr-396	347	30	’	’	PART
ftr-396	347	31	sales	sale	NOUN
ftr-396	347	32	representatives	representative	NOUN
ftr-396	347	33	varied	vary	VERB
ftr-396	347	34	considerably	considerably	ADV
ftr-396	347	35	.	.	PUNCT
ftr-396	348	1	(	(	PUNCT
ftr-396	348	2	we	we	PRON
ftr-396	348	3	typically	typically	ADV
ftr-396	348	4	worked	work	VERB
ftr-396	348	5	with	with	ADP
ftr-396	348	6	the	the	DET
ftr-396	348	7	electronic	electronic	ADJ
ftr-396	348	8	publishers	publisher	NOUN
ftr-396	348	9	’	’	PART
ftr-396	348	10	law	law	NOUN
ftr-396	348	11	school	school	NOUN
ftr-396	348	12	sales	sale	NOUN
ftr-396	348	13	representatives	representative	NOUN
ftr-396	348	14	,	,	PUNCT
ftr-396	348	15	rather	rather	ADV
ftr-396	348	16	than	than	ADP
ftr-396	348	17	their	their	PRON
ftr-396	348	18	private	private	ADJ
ftr-396	348	19	practice	practice	NOUN
ftr-396	348	20	sales	sale	NOUN
ftr-396	348	21	representatives	representative	NOUN
ftr-396	348	22	.	.	PUNCT
ftr-396	348	23	)	)	PUNCT
ftr-396	349	1	during	during	ADP
ftr-396	349	2	that	that	DET
ftr-396	349	3	period	period	NOUN
ftr-396	349	4	,	,	PUNCT
ftr-396	349	5	there	there	PRON
ftr-396	349	6	was	be	VERB
ftr-396	349	7	no	no	DET
ftr-396	349	8	turnover	turnover	NOUN
ftr-396	349	9	of	of	ADP
ftr-396	349	10	loyola	loyola	PROPN
ftr-396	349	11	’s	’s	PART
ftr-396	349	12	lexisnexis	lexisnexis	NOUN
ftr-396	349	13	and	and	CCONJ
ftr-396	349	14	westlaw	westlaw	NOUN
ftr-396	349	15	representatives	representative	NOUN
ftr-396	349	16	,	,	PUNCT
ftr-396	349	17	both	both	PRON
ftr-396	349	18	of	of	ADP
ftr-396	349	19	whom	whom	PRON
ftr-396	349	20	have	have	VERB
ftr-396	349	21	years	year	NOUN
ftr-396	349	22	of	of	ADP
ftr-396	349	23	experience	experience	NOUN
ftr-396	349	24	.	.	PUNCT
ftr-396	350	1	there	there	PRON
ftr-396	350	2	was	be	VERB
ftr-396	350	3	turnover	turnover	NOUN
ftr-396	350	4	of	of	ADP
ftr-396	350	5	the	the	DET
ftr-396	350	6	representatives	representative	NOUN
ftr-396	350	7	of	of	ADP
ftr-396	350	8	the	the	DET
ftr-396	350	9	other	other	ADJ
ftr-396	350	10	platforms	platform	NOUN
ftr-396	350	11	,	,	PUNCT
ftr-396	350	12	however	however	ADV
ftr-396	350	13	,	,	PUNCT
ftr-396	350	14	which	which	PRON
ftr-396	350	15	meant	mean	VERB
ftr-396	350	16	that	that	SCONJ
ftr-396	350	17	we	we	PRON
ftr-396	350	18	sometimes	sometimes	ADV
ftr-396	350	19	found	find	VERB
ftr-396	350	20	ourselves	ourselves	PRON
ftr-396	350	21	working	work	VERB
ftr-396	350	22	with	with	ADP
ftr-396	350	23	novice	novice	NOUN
ftr-396	350	24	representatives	representative	NOUN
ftr-396	350	25	who	who	PRON
ftr-396	350	26	were	be	AUX
ftr-396	350	27	not	not	PART
ftr-396	350	28	very	very	ADV
ftr-396	350	29	knowledgeable	knowledgeable	ADJ
ftr-396	350	30	about	about	ADP
ftr-396	350	31	the	the	DET
ftr-396	350	32	platforms	platform	NOUN
ftr-396	350	33	.	.	PUNCT
ftr-396	351	1	we	we	PRON
ftr-396	351	2	found	find	VERB
ftr-396	351	3	that	that	SCONJ
ftr-396	351	4	the	the	DET
ftr-396	351	5	expertise	expertise	NOUN
ftr-396	351	6	and	and	CCONJ
ftr-396	351	7	effectiveness	effectiveness	NOUN
ftr-396	351	8	of	of	ADP
ftr-396	351	9	technical	technical	ADJ
ftr-396	351	10	support	support	NOUN
ftr-396	351	11	staff	staff	NOUN
ftr-396	351	12	also	also	ADV
ftr-396	351	13	varies	vary	VERB
ftr-396	351	14	significantly	significantly	ADV
ftr-396	351	15	.	.	PUNCT
ftr-396	352	1	2008	2008	NUM
ftr-396	353	1	the	the	DET
ftr-396	353	2	virtural	virtural	ADJ
ftr-396	353	3	tax	tax	NOUN
ftr-396	353	4	library	library	NOUN
ftr-396	353	5	955	955	NUM
ftr-396	353	6	the	the	DET
ftr-396	353	7	bna	bna	PROPN
ftr-396	353	8	content	content	NOUN
ftr-396	353	9	is	be	AUX
ftr-396	353	10	added	add	VERB
ftr-396	353	11	to	to	ADP
ftr-396	353	12	the	the	DET
ftr-396	353	13	other	other	ADJ
ftr-396	353	14	platforms	platform	NOUN
ftr-396	353	15	,	,	PUNCT
ftr-396	353	16	researchers	researcher	NOUN
ftr-396	353	17	can	can	AUX
ftr-396	353	18	search	search	VERB
ftr-396	353	19	the	the	DET
ftr-396	353	20	bna	bna	PROPN
ftr-396	353	21	content	content	NOUN
ftr-396	353	22	using	use	VERB
ftr-396	353	23	the	the	DET
ftr-396	353	24	more	more	ADV
ftr-396	353	25	varied	varied	ADJ
ftr-396	353	26	functionality	functionality	NOUN
ftr-396	353	27	features	feature	NOUN
ftr-396	353	28	of	of	ADP
ftr-396	353	29	the	the	DET
ftr-396	353	30	host	host	NOUN
ftr-396	353	31	platform	platform	NOUN
ftr-396	353	32	.	.	PUNCT
ftr-396	354	1	2	2	X
ftr-396	354	2	.	.	X
ftr-396	354	3	cch	cch	PROPN
ftr-396	354	4	the	the	DET
ftr-396	354	5	cch	cch	PROPN
ftr-396	354	6	tax	tax	NOUN
ftr-396	354	7	research	research	NOUN
ftr-396	354	8	network	network	NOUN
ftr-396	354	9	functionality	functionality	NOUN
ftr-396	354	10	features	feature	NOUN
ftr-396	354	11	include	include	VERB
ftr-396	354	12	“	"	PUNCT
ftr-396	354	13	smart	smart	ADJ
ftr-396	354	14	relate	relate	NOUN
ftr-396	354	15	”	"	PUNCT
ftr-396	354	16	links	link	NOUN
ftr-396	354	17	to	to	ADP
ftr-396	354	18	other	other	ADJ
ftr-396	354	19	types	type	NOUN
ftr-396	354	20	of	of	ADP
ftr-396	354	21	documents	document	NOUN
ftr-396	354	22	(	(	PUNCT
ftr-396	354	23	including	include	VERB
ftr-396	354	24	regulations	regulation	NOUN
ftr-396	354	25	,	,	PUNCT
ftr-396	354	26	cch	cch	NOUN
ftr-396	354	27	annotations	annotation	NOUN
ftr-396	354	28	,	,	PUNCT
ftr-396	354	29	cch	cch	NOUN
ftr-396	354	30	explanations	explanation	NOUN
ftr-396	354	31	,	,	PUNCT
ftr-396	354	32	and	and	CCONJ
ftr-396	354	33	committee	committee	NOUN
ftr-396	354	34	reports	report	VERB
ftr-396	354	35	)	)	PUNCT
ftr-396	354	36	on	on	ADP
ftr-396	354	37	the	the	DET
ftr-396	354	38	same	same	ADJ
ftr-396	354	39	topic	topic	NOUN
ftr-396	354	40	and	and	CCONJ
ftr-396	354	41	“	"	PUNCT
ftr-396	354	42	related	related	ADJ
ftr-396	354	43	topics	topic	NOUN
ftr-396	354	44	”	"	PUNCT
ftr-396	354	45	links	link	NOUN
ftr-396	354	46	to	to	ADP
ftr-396	354	47	other	other	ADJ
ftr-396	354	48	documents	document	NOUN
ftr-396	354	49	on	on	ADP
ftr-396	354	50	related	related	ADJ
ftr-396	354	51	topics	topic	NOUN
ftr-396	354	52	.	.	PUNCT
ftr-396	355	1	the	the	DET
ftr-396	355	2	“	"	PUNCT
ftr-396	355	3	topic	topic	NOUN
ftr-396	355	4	navigator	navigator	NOUN
ftr-396	355	5	”	"	PUNCT
ftr-396	355	6	allows	allow	VERB
ftr-396	355	7	a	a	DET
ftr-396	355	8	researcher	researcher	NOUN
ftr-396	355	9	to	to	PART
ftr-396	355	10	search	search	VERB
ftr-396	355	11	a	a	DET
ftr-396	355	12	browsable	browsable	ADJ
ftr-396	355	13	,	,	PUNCT
ftr-396	355	14	expandable	expandable	ADJ
ftr-396	355	15	topic	topic	NOUN
ftr-396	355	16	index	index	NOUN
ftr-396	355	17	and	and	CCONJ
ftr-396	355	18	locate	locate	VERB
ftr-396	355	19	all	all	DET
ftr-396	355	20	sources	source	NOUN
ftr-396	355	21	addressing	address	VERB
ftr-396	355	22	a	a	DET
ftr-396	355	23	specific	specific	ADJ
ftr-396	355	24	topic	topic	NOUN
ftr-396	355	25	.	.	PUNCT
ftr-396	356	1	the	the	DET
ftr-396	356	2	“	"	PUNCT
ftr-396	356	3	cch@hand	cch@hand	ADJ
ftr-396	356	4	”	"	PUNCT
ftr-396	356	5	feature	feature	NOUN
ftr-396	356	6	also	also	ADV
ftr-396	356	7	enables	enable	VERB
ftr-396	356	8	users	user	NOUN
ftr-396	356	9	to	to	PART
ftr-396	356	10	have	have	VERB
ftr-396	356	11	one	one	NUM
ftr-396	356	12	-	-	PUNCT
ftr-396	356	13	click	click	VERB
ftr-396	356	14	access	access	NOUN
ftr-396	356	15	to	to	ADP
ftr-396	356	16	cch	cch	PROPN
ftr-396	356	17	online	online	ADJ
ftr-396	356	18	materials	material	NOUN
ftr-396	356	19	from	from	ADP
ftr-396	356	20	any	any	DET
ftr-396	356	21	ms	ms	PROPN
ftr-396	356	22	office	office	NOUN
ftr-396	356	23	application	application	NOUN
ftr-396	356	24	(	(	PUNCT
ftr-396	356	25	word	word	NOUN
ftr-396	356	26	,	,	PUNCT
ftr-396	356	27	excel	excel	VERB
ftr-396	356	28	,	,	PUNCT
ftr-396	356	29	or	or	CCONJ
ftr-396	356	30	outlook	outlook	NOUN
ftr-396	356	31	)	)	PUNCT
ftr-396	356	32	.	.	PUNCT
ftr-396	357	1	3	3	X
ftr-396	357	2	.	.	X
ftr-396	357	3	ria	ria	PROPN
ftr-396	357	4	checkpoint	checkpoint	NOUN
ftr-396	357	5	the	the	DET
ftr-396	357	6	functionality	functionality	NOUN
ftr-396	357	7	features	feature	NOUN
ftr-396	357	8	of	of	ADP
ftr-396	357	9	the	the	DET
ftr-396	357	10	ria	ria	PROPN
ftr-396	357	11	checkpoint	checkpoint	NOUN
ftr-396	357	12	platform	platform	NOUN
ftr-396	357	13	make	make	VERB
ftr-396	357	14	it	it	PRON
ftr-396	357	15	a	a	DET
ftr-396	357	16	“	"	PUNCT
ftr-396	357	17	user	user	NOUN
ftr-396	357	18	-	-	PUNCT
ftr-396	357	19	friendly	friendly	ADJ
ftr-396	357	20	”	"	PUNCT
ftr-396	357	21	platform	platform	NOUN
ftr-396	357	22	that	that	PRON
ftr-396	357	23	is	be	AUX
ftr-396	357	24	relatively	relatively	ADV
ftr-396	357	25	easy	easy	ADJ
ftr-396	357	26	to	to	PART
ftr-396	357	27	navigate	navigate	VERB
ftr-396	357	28	,	,	PUNCT
ftr-396	357	29	even	even	ADV
ftr-396	357	30	for	for	ADP
ftr-396	357	31	novice	novice	NOUN
ftr-396	357	32	researchers	researcher	NOUN
ftr-396	357	33	.	.	PUNCT
ftr-396	358	1	ria	ria	PROPN
ftr-396	358	2	checkpoint	checkpoint	PROPN
ftr-396	358	3	’s	’s	PART
ftr-396	358	4	“	"	PUNCT
ftr-396	358	5	top	top	ADJ
ftr-396	358	6	line	line	NOUN
ftr-396	358	7	”	"	PUNCT
ftr-396	358	8	links	link	NOUN
ftr-396	358	9	provide	provide	VERB
ftr-396	358	10	immediate	immediate	ADJ
ftr-396	358	11	access	access	NOUN
ftr-396	358	12	from	from	ADP
ftr-396	358	13	a	a	DET
ftr-396	358	14	document	document	NOUN
ftr-396	358	15	to	to	ADP
ftr-396	358	16	relevant	relevant	ADJ
ftr-396	358	17	sections	section	NOUN
ftr-396	358	18	in	in	ADP
ftr-396	358	19	ria	ria	PROPN
ftr-396	358	20	“	"	PUNCT
ftr-396	358	21	explanations	explanation	NOUN
ftr-396	358	22	,	,	PUNCT
ftr-396	358	23	”	"	PUNCT
ftr-396	358	24	the	the	DET
ftr-396	358	25	ria	ria	PROPN
ftr-396	358	26	federal	federal	ADJ
ftr-396	358	27	tax	tax	NOUN
ftr-396	358	28	coordinator	coordinator	NOUN
ftr-396	358	29	,	,	PUNCT
ftr-396	358	30	the	the	DET
ftr-396	358	31	irc	irc	PROPN
ftr-396	358	32	,	,	PUNCT
ftr-396	358	33	committee	committee	NOUN
ftr-396	358	34	reports	report	VERB
ftr-396	358	35	,	,	PUNCT
ftr-396	358	36	and	and	CCONJ
ftr-396	358	37	warren	warren	PROPN
ftr-396	358	38	,	,	PUNCT
ftr-396	358	39	gorham	gorham	PROPN
ftr-396	358	40	&	&	CCONJ
ftr-396	358	41	lamont	lamont	PROPN
ftr-396	358	42	treatises	treatise	NOUN
ftr-396	358	43	.	.	PUNCT
ftr-396	359	1	“	"	PUNCT
ftr-396	359	2	deep	deep	ADJ
ftr-396	359	3	cite	cite	ADJ
ftr-396	359	4	links	link	NOUN
ftr-396	359	5	”	"	PUNCT
ftr-396	359	6	or	or	CCONJ
ftr-396	359	7	“	"	PUNCT
ftr-396	359	8	side	side	ADJ
ftr-396	359	9	line	line	NOUN
ftr-396	359	10	links	link	NOUN
ftr-396	359	11	”	"	PUNCT
ftr-396	359	12	enable	enable	VERB
ftr-396	359	13	the	the	DET
ftr-396	359	14	user	user	NOUN
ftr-396	359	15	to	to	PART
ftr-396	359	16	drill	drill	VERB
ftr-396	359	17	down	down	ADP
ftr-396	359	18	deeper	deeply	ADV
ftr-396	359	19	into	into	ADP
ftr-396	359	20	the	the	DET
ftr-396	359	21	topic	topic	NOUN
ftr-396	359	22	,	,	PUNCT
ftr-396	359	23	for	for	ADP
ftr-396	359	24	example	example	NOUN
ftr-396	359	25	,	,	PUNCT
ftr-396	359	26	from	from	ADP
ftr-396	359	27	discussion	discussion	NOUN
ftr-396	359	28	of	of	ADP
ftr-396	359	29	a	a	DET
ftr-396	359	30	section	section	NOUN
ftr-396	359	31	to	to	ADP
ftr-396	359	32	discussion	discussion	NOUN
ftr-396	359	33	of	of	ADP
ftr-396	359	34	a	a	DET
ftr-396	359	35	subsection	subsection	NOUN
ftr-396	359	36	.	.	PUNCT
ftr-396	360	1	these	these	DET
ftr-396	360	2	links	link	NOUN
ftr-396	360	3	display	display	VERB
ftr-396	360	4	other	other	ADJ
ftr-396	360	5	sources	source	NOUN
ftr-396	360	6	within	within	ADP
ftr-396	360	7	ria	ria	PROPN
ftr-396	360	8	checkpoint	checkpoint	NOUN
ftr-396	360	9	that	that	PRON
ftr-396	360	10	discuss	discuss	VERB
ftr-396	360	11	the	the	DET
ftr-396	360	12	subsection	subsection	NOUN
ftr-396	360	13	specifically	specifically	ADV
ftr-396	360	14	.	.	PUNCT
ftr-396	361	1	ria	ria	PROPN
ftr-396	361	2	also	also	ADV
ftr-396	361	3	has	have	VERB
ftr-396	361	4	a	a	DET
ftr-396	361	5	split	split	ADJ
ftr-396	361	6	screen	screen	NOUN
ftr-396	361	7	feature	feature	NOUN
ftr-396	361	8	that	that	PRON
ftr-396	361	9	permits	permit	VERB
ftr-396	361	10	users	user	NOUN
ftr-396	361	11	to	to	PART
ftr-396	361	12	see	see	VERB
ftr-396	361	13	the	the	DET
ftr-396	361	14	current	current	ADJ
ftr-396	361	15	document	document	NOUN
ftr-396	361	16	in	in	ADP
ftr-396	361	17	the	the	DET
ftr-396	361	18	right	right	ADJ
ftr-396	361	19	side	side	NOUN
ftr-396	361	20	of	of	ADP
ftr-396	361	21	the	the	DET
ftr-396	361	22	frame	frame	NOUN
ftr-396	361	23	and	and	CCONJ
ftr-396	361	24	contents	content	NOUN
ftr-396	361	25	(	(	PUNCT
ftr-396	361	26	system	system	NOUN
ftr-396	361	27	navigation	navigation	NOUN
ftr-396	361	28	)	)	PUNCT
ftr-396	361	29	,	,	PUNCT
ftr-396	361	30	document	document	NOUN
ftr-396	361	31	links	link	NOUN
ftr-396	361	32	,	,	PUNCT
ftr-396	361	33	or	or	CCONJ
ftr-396	361	34	current	current	ADJ
ftr-396	361	35	document	document	NOUN
ftr-396	361	36	outlines	outline	VERB
ftr-396	361	37	on	on	ADP
ftr-396	361	38	the	the	DET
ftr-396	361	39	left	left	ADJ
ftr-396	361	40	side	side	NOUN
ftr-396	361	41	of	of	ADP
ftr-396	361	42	the	the	DET
ftr-396	361	43	frame	frame	NOUN
ftr-396	361	44	.	.	PUNCT
ftr-396	362	1	it	it	PRON
ftr-396	362	2	also	also	ADV
ftr-396	362	3	offers	offer	VERB
ftr-396	362	4	an	an	DET
ftr-396	362	5	“	"	PUNCT
ftr-396	362	6	in	in	ADP
ftr-396	362	7	-	-	PUNCT
ftr-396	362	8	place	place	NOUN
ftr-396	362	9	supplementation	supplementation	NOUN
ftr-396	362	10	”	"	PUNCT
ftr-396	362	11	feature	feature	NOUN
ftr-396	362	12	,	,	PUNCT
ftr-396	362	13	which	which	PRON
ftr-396	362	14	allows	allow	VERB
ftr-396	362	15	users	user	NOUN
ftr-396	362	16	to	to	PART
ftr-396	362	17	update	update	VERB
ftr-396	362	18	a	a	DET
ftr-396	362	19	document	document	NOUN
ftr-396	362	20	without	without	ADP
ftr-396	362	21	having	have	VERB
ftr-396	362	22	to	to	PART
ftr-396	362	23	perform	perform	VERB
ftr-396	362	24	a	a	DET
ftr-396	362	25	separate	separate	ADJ
ftr-396	362	26	search	search	NOUN
ftr-396	362	27	.	.	PUNCT
ftr-396	363	1	4	4	X
ftr-396	363	2	.	.	X
ftr-396	363	3	lexisnexis	lexisnexis	NOUN
ftr-396	363	4	lexisnexis	lexisnexis	PROPN
ftr-396	363	5	is	be	AUX
ftr-396	363	6	not	not	PART
ftr-396	363	7	designed	design	VERB
ftr-396	363	8	specifically	specifically	ADV
ftr-396	363	9	for	for	ADP
ftr-396	363	10	tax	tax	NOUN
ftr-396	363	11	researchers	researcher	NOUN
ftr-396	363	12	,	,	PUNCT
ftr-396	363	13	but	but	CCONJ
ftr-396	363	14	offers	offer	VERB
ftr-396	363	15	some	some	DET
ftr-396	363	16	functionality	functionality	NOUN
ftr-396	363	17	features	feature	NOUN
ftr-396	363	18	that	that	SCONJ
ftr-396	363	19	tax	tax	NOUN
ftr-396	363	20	researchers	researcher	NOUN
ftr-396	363	21	often	often	ADV
ftr-396	363	22	find	find	VERB
ftr-396	363	23	helpful	helpful	ADJ
ftr-396	363	24	.	.	PUNCT
ftr-396	364	1	the	the	DET
ftr-396	364	2	“	"	PUNCT
ftr-396	364	3	atleast	atleast	ADJ
ftr-396	364	4	”	"	PUNCT
ftr-396	364	5	feature	feature	NOUN
ftr-396	364	6	in	in	ADP
ftr-396	364	7	terms	term	NOUN
ftr-396	364	8	-	-	PUNCT
ftr-396	364	9	and	and	CCONJ
ftr-396	364	10	-	-	PUNCT
ftr-396	364	11	connectors	connector	NOUN
ftr-396	364	12	searching	searching	NOUN
ftr-396	364	13	permits	permit	VERB
ftr-396	364	14	the	the	DET
ftr-396	364	15	user	user	NOUN
ftr-396	364	16	to	to	PART
ftr-396	364	17	specify	specify	VERB
ftr-396	364	18	that	that	SCONJ
ftr-396	364	19	the	the	DET
ftr-396	364	20	relevant	relevant	ADJ
ftr-396	364	21	word	word	NOUN
ftr-396	364	22	appear	appear	VERB
ftr-396	364	23	in	in	ADP
ftr-396	364	24	the	the	DET
ftr-396	364	25	document	document	NOUN
ftr-396	364	26	at	at	ADP
ftr-396	364	27	least	least	ADJ
ftr-396	364	28	a	a	DET
ftr-396	364	29	minimum	minimum	ADJ
ftr-396	364	30	number	number	NOUN
ftr-396	364	31	of	of	ADP
ftr-396	364	32	times	time	NOUN
ftr-396	364	33	(	(	PUNCT
ftr-396	364	34	to	to	PART
ftr-396	364	35	focus	focus	VERB
ftr-396	364	36	on	on	ADP
ftr-396	364	37	sources	source	NOUN
ftr-396	364	38	with	with	ADP
ftr-396	364	39	more	more	ADJ
ftr-396	364	40	in	in	ADP
ftr-396	364	41	-	-	PUNCT
ftr-396	364	42	depth	depth	NOUN
ftr-396	364	43	discussion	discussion	NOUN
ftr-396	364	44	of	of	ADP
ftr-396	364	45	a	a	DET
ftr-396	364	46	topic	topic	NOUN
ftr-396	364	47	)	)	PUNCT
ftr-396	364	48	.	.	PUNCT
ftr-396	365	1	for	for	ADP
ftr-396	365	2	instance	instance	NOUN
ftr-396	365	3	“	"	PUNCT
ftr-396	365	4	atleast	atleast	ADJ
ftr-396	365	5	15(casualty	15(casualty	NUM
ftr-396	365	6	loss	loss	NOUN
ftr-396	365	7	)	)	PUNCT
ftr-396	365	8	”	"	PUNCT
ftr-396	365	9	would	would	AUX
ftr-396	365	10	result	result	VERB
ftr-396	365	11	in	in	ADP
ftr-396	365	12	hits	hit	NOUN
ftr-396	365	13	with	with	ADP
ftr-396	365	14	the	the	DET
ftr-396	365	15	phrase	phrase	NOUN
ftr-396	365	16	“	"	PUNCT
ftr-396	365	17	casualty	casualty	NOUN
ftr-396	365	18	loss	loss	NOUN
ftr-396	365	19	”	"	PUNCT
ftr-396	365	20	occurring	occur	VERB
ftr-396	365	21	15	15	NUM
ftr-396	365	22	times	time	NOUN
ftr-396	365	23	or	or	CCONJ
ftr-396	365	24	more	more	ADJ
ftr-396	365	25	.	.	PUNCT
ftr-396	366	1	the	the	DET
ftr-396	366	2	lexisnexis	lexisnexis	NOUN
ftr-396	366	3	“	"	PUNCT
ftr-396	366	4	search	search	NOUN
ftr-396	366	5	advisor	advisor	NOUN
ftr-396	366	6	”	"	PUNCT
ftr-396	366	7	helps	help	VERB
ftr-396	366	8	users	user	NOUN
ftr-396	366	9	construct	construct	VERB
ftr-396	366	10	searches	search	NOUN
ftr-396	366	11	using	use	VERB
ftr-396	366	12	a	a	DET
ftr-396	366	13	topical	topical	ADJ
ftr-396	366	14	,	,	PUNCT
ftr-396	366	15	menu	menu	NOUN
ftr-396	366	16	-	-	PUNCT
ftr-396	366	17	driven	drive	VERB
ftr-396	366	18	sequence	sequence	NOUN
ftr-396	366	19	of	of	ADP
ftr-396	366	20	questions	question	NOUN
ftr-396	366	21	.	.	PUNCT
ftr-396	367	1	lexisnexis	lexisnexis	PROPN
ftr-396	367	2	also	also	ADV
ftr-396	367	3	offers	offer	VERB
ftr-396	367	4	searchable	searchable	ADJ
ftr-396	367	5	headnotes	headnote	NOUN
ftr-396	367	6	(	(	PUNCT
ftr-396	367	7	with	with	ADP
ftr-396	367	8	issue	issue	NOUN
ftr-396	367	9	summaries	summary	NOUN
ftr-396	367	10	)	)	PUNCT
ftr-396	367	11	for	for	ADP
ftr-396	367	12	all	all	DET
ftr-396	367	13	case	case	NOUN
ftr-396	367	14	databases	database	NOUN
ftr-396	367	15	.	.	PUNCT
ftr-396	368	1	956	956	NUM
ftr-396	368	2	florida	florida	PROPN
ftr-396	368	3	tax	tax	NOUN
ftr-396	368	4	review	review	NOUN
ftr-396	368	5	[	[	X
ftr-396	368	6	vol	vol	NOUN
ftr-396	368	7	.	.	NOUN
ftr-396	368	8	8:9	8:9	NUM
ftr-396	368	9	5	5	NUM
ftr-396	368	10	.	.	PUNCT
ftr-396	368	11	westlaw	westlaw	NOUN
ftr-396	368	12	westlaw	westlaw	NOUN
ftr-396	368	13	also	also	ADV
ftr-396	368	14	is	be	AUX
ftr-396	368	15	a	a	DET
ftr-396	368	16	general	general	ADJ
ftr-396	368	17	electronic	electronic	ADJ
ftr-396	368	18	legal	legal	ADJ
ftr-396	368	19	research	research	NOUN
ftr-396	368	20	platform	platform	NOUN
ftr-396	368	21	,	,	PUNCT
ftr-396	368	22	not	not	PART
ftr-396	368	23	a	a	DET
ftr-396	368	24	tax	tax	NOUN
ftr-396	368	25	specific	specific	ADJ
ftr-396	368	26	platform	platform	NOUN
ftr-396	368	27	,	,	PUNCT
ftr-396	368	28	but	but	CCONJ
ftr-396	368	29	offers	offer	VERB
ftr-396	368	30	some	some	DET
ftr-396	368	31	functionality	functionality	NOUN
ftr-396	368	32	features	feature	NOUN
ftr-396	368	33	that	that	SCONJ
ftr-396	368	34	tax	tax	NOUN
ftr-396	368	35	researchers	researcher	NOUN
ftr-396	368	36	find	find	VERB
ftr-396	368	37	helpful	helpful	ADJ
ftr-396	368	38	.	.	PUNCT
ftr-396	369	1	one	one	NUM
ftr-396	369	2	well	well	ADV
ftr-396	369	3	known	know	VERB
ftr-396	369	4	feature	feature	NOUN
ftr-396	369	5	is	be	AUX
ftr-396	369	6	the	the	DET
ftr-396	369	7	topic	topic	NOUN
ftr-396	369	8	and	and	CCONJ
ftr-396	369	9	key	key	ADJ
ftr-396	369	10	number	number	NOUN
ftr-396	369	11	system	system	NOUN
ftr-396	369	12	that	that	PRON
ftr-396	369	13	westlaw	westlaw	NOUN
ftr-396	369	14	uses	use	VERB
ftr-396	369	15	to	to	PART
ftr-396	369	16	classify	classify	VERB
ftr-396	369	17	all	all	DET
ftr-396	369	18	american	american	ADJ
ftr-396	369	19	law	law	NOUN
ftr-396	369	20	.	.	PUNCT
ftr-396	370	1	the	the	DET
ftr-396	370	2	westlaw	westlaw	NOUN
ftr-396	370	3	topic	topic	NOUN
ftr-396	370	4	number	number	NOUN
ftr-396	370	5	for	for	ADP
ftr-396	370	6	tax	tax	NOUN
ftr-396	370	7	is	be	AUX
ftr-396	370	8	371	371	NUM
ftr-396	370	9	,	,	PUNCT
ftr-396	370	10	and	and	CCONJ
ftr-396	370	11	the	the	DET
ftr-396	370	12	westlaw	westlaw	NOUN
ftr-396	370	13	key	key	ADJ
ftr-396	370	14	numbers	number	NOUN
ftr-396	370	15	for	for	ADP
ftr-396	370	16	tax	tax	NOUN
ftr-396	370	17	range	range	NOUN
ftr-396	370	18	from	from	ADP
ftr-396	370	19	2000	2000	NUM
ftr-396	370	20	to	to	ADP
ftr-396	370	21	3714.53	3714.53	NUM
ftr-396	370	22	tax	tax	NOUN
ftr-396	370	23	researchers	researcher	NOUN
ftr-396	370	24	can	can	AUX
ftr-396	370	25	use	use	VERB
ftr-396	370	26	the	the	DET
ftr-396	370	27	topic	topic	NOUN
ftr-396	370	28	and	and	CCONJ
ftr-396	370	29	key	key	ADJ
ftr-396	370	30	number	number	NOUN
ftr-396	370	31	system	system	NOUN
ftr-396	370	32	(	(	PUNCT
ftr-396	370	33	and	and	CCONJ
ftr-396	370	34	headnotes	headnote	NOUN
ftr-396	370	35	,	,	PUNCT
ftr-396	370	36	along	along	ADP
ftr-396	370	37	with	with	ADP
ftr-396	370	38	west	west	PROPN
ftr-396	370	39	digest	digest	PROPN
ftr-396	370	40	information	information	NOUN
ftr-396	370	41	)	)	PUNCT
ftr-396	370	42	to	to	PART
ftr-396	370	43	search	search	VERB
ftr-396	370	44	the	the	DET
ftr-396	370	45	westlaw	westlaw	NOUN
ftr-396	370	46	database	database	NOUN
ftr-396	370	47	for	for	ADP
ftr-396	370	48	cases	case	NOUN
ftr-396	370	49	in	in	ADP
ftr-396	370	50	particular	particular	ADJ
ftr-396	370	51	subject	subject	NOUN
ftr-396	370	52	areas	area	NOUN
ftr-396	370	53	of	of	ADP
ftr-396	370	54	federal	federal	ADJ
ftr-396	370	55	income	income	NOUN
ftr-396	370	56	tax	tax	NOUN
ftr-396	370	57	.	.	PUNCT
ftr-396	371	1	westlaw	westlaw	NOUN
ftr-396	371	2	also	also	ADV
ftr-396	371	3	offers	offer	VERB
ftr-396	371	4	several	several	ADJ
ftr-396	371	5	other	other	ADJ
ftr-396	371	6	useful	useful	ADJ
ftr-396	371	7	functionality	functionality	NOUN
ftr-396	371	8	features	feature	NOUN
ftr-396	371	9	that	that	PRON
ftr-396	371	10	are	be	AUX
ftr-396	371	11	designed	design	VERB
ftr-396	371	12	to	to	PART
ftr-396	371	13	help	help	VERB
ftr-396	371	14	users	user	NOUN
ftr-396	371	15	quickly	quickly	ADV
ftr-396	371	16	identify	identify	VERB
ftr-396	371	17	the	the	DET
ftr-396	371	18	most	most	ADV
ftr-396	371	19	relevant	relevant	ADJ
ftr-396	371	20	related	related	ADJ
ftr-396	371	21	authority	authority	NOUN
ftr-396	371	22	.	.	PUNCT
ftr-396	372	1	these	these	DET
ftr-396	372	2	features	feature	NOUN
ftr-396	372	3	include	include	VERB
ftr-396	372	4	flags	flag	NOUN
ftr-396	372	5	and	and	CCONJ
ftr-396	372	6	a	a	DET
ftr-396	372	7	“	"	PUNCT
ftr-396	372	8	star	star	NOUN
ftr-396	372	9	”	"	PUNCT
ftr-396	372	10	system	system	NOUN
ftr-396	372	11	that	that	PRON
ftr-396	372	12	ranks	rank	VERB
ftr-396	372	13	the	the	DET
ftr-396	372	14	relevance	relevance	NOUN
ftr-396	372	15	of	of	ADP
ftr-396	372	16	citing	cite	VERB
ftr-396	372	17	authorities	authority	NOUN
ftr-396	372	18	.	.	PUNCT
ftr-396	373	1	the	the	DET
ftr-396	373	2	keycite	keycite	PROPN
ftr-396	373	3	system	system	NOUN
ftr-396	373	4	,	,	PUNCT
ftr-396	373	5	which	which	PRON
ftr-396	373	6	is	be	AUX
ftr-396	373	7	used	use	VERB
ftr-396	373	8	to	to	PART
ftr-396	373	9	update	update	VERB
ftr-396	373	10	research	research	NOUN
ftr-396	373	11	,	,	PUNCT
ftr-396	373	12	is	be	AUX
ftr-396	373	13	the	the	DET
ftr-396	373	14	westlaw	westlaw	NOUN
ftr-396	373	15	analogue	analogue	NOUN
ftr-396	373	16	of	of	ADP
ftr-396	373	17	the	the	DET
ftr-396	373	18	shepard	shepard	NOUN
ftr-396	373	19	’s	’s	PART
ftr-396	373	20	citation	citation	NOUN
ftr-396	373	21	system	system	NOUN
ftr-396	373	22	offered	offer	VERB
ftr-396	373	23	by	by	ADP
ftr-396	373	24	lexisnexis	lexisnexis	PROPN
ftr-396	373	25	.	.	PUNCT
ftr-396	374	1	the	the	DET
ftr-396	374	2	keycite	keycite	PROPN
ftr-396	374	3	system	system	NOUN
ftr-396	374	4	includes	include	VERB
ftr-396	374	5	graphics	graphic	NOUN
ftr-396	374	6	to	to	PART
ftr-396	374	7	illustrate	illustrate	VERB
ftr-396	374	8	the	the	DET
ftr-396	374	9	history	history	NOUN
ftr-396	374	10	of	of	ADP
ftr-396	374	11	a	a	DET
ftr-396	374	12	case	case	NOUN
ftr-396	374	13	.	.	PUNCT
ftr-396	375	1	the	the	DET
ftr-396	375	2	following	follow	VERB
ftr-396	375	3	slide	slide	NOUN
ftr-396	375	4	shows	show	NOUN
ftr-396	375	5	westlaw	westlaw	PROPN
ftr-396	375	6	’s	’s	PART
ftr-396	375	7	visual	visual	ADJ
ftr-396	375	8	case	case	NOUN
ftr-396	375	9	history	history	NOUN
ftr-396	375	10	of	of	ADP
ftr-396	375	11	murphy	murphy	PROPN
ftr-396	375	12	v.	v.	PROPN
ftr-396	375	13	irs54	irs54	PROPN
ftr-396	375	14	53	53	NUM
ftr-396	375	15	.	.	PUNCT
ftr-396	376	1	information	information	NOUN
ftr-396	376	2	on	on	ADP
ftr-396	376	3	this	this	PRON
ftr-396	376	4	the	the	DET
ftr-396	376	5	westlaw	westlaw	NOUN
ftr-396	376	6	topic	topic	NOUN
ftr-396	376	7	and	and	CCONJ
ftr-396	376	8	key	key	ADJ
ftr-396	376	9	number	number	NOUN
ftr-396	376	10	system	system	NOUN
ftr-396	376	11	is	be	AUX
ftr-396	376	12	contained	contain	VERB
ftr-396	376	13	in	in	ADP
ftr-396	376	14	the	the	DET
ftr-396	376	15	westlaw	westlaw	NOUN
ftr-396	376	16	digests	digest	VERB
ftr-396	376	17	and	and	CCONJ
ftr-396	376	18	in	in	ADP
ftr-396	376	19	various	various	ADJ
ftr-396	376	20	editions	edition	NOUN
ftr-396	376	21	of	of	ADP
ftr-396	376	22	west	west	PROPN
ftr-396	376	23	’s	’s	PART
ftr-396	376	24	analysis	analysis	NOUN
ftr-396	376	25	of	of	ADP
ftr-396	376	26	american	american	ADJ
ftr-396	376	27	law	law	NOUN
ftr-396	376	28	.	.	PUNCT
ftr-396	377	1	54	54	NUM
ftr-396	377	2	.	.	X
ftr-396	378	1	493	493	NUM
ftr-396	378	2	f.3d	f.3d	NUM
ftr-396	378	3	170	170	NUM
ftr-396	378	4	(	(	PUNCT
ftr-396	378	5	d.c	d.c	PROPN
ftr-396	378	6	.	.	PROPN
ftr-396	378	7	cir	cir	PROPN
ftr-396	378	8	.	.	PROPN
ftr-396	378	9	2007	2007	NUM
ftr-396	378	10	)	)	PUNCT
ftr-396	378	11	.	.	PUNCT
ftr-396	379	1	2008	2008	NUM
ftr-396	380	1	the	the	DET
ftr-396	380	2	virtural	virtural	ADJ
ftr-396	380	3	tax	tax	NOUN
ftr-396	380	4	library	library	NOUN
ftr-396	380	5	957	957	NUM
ftr-396	380	6	westlaw	westlaw	NOUN
ftr-396	380	7	also	also	ADV
ftr-396	380	8	offers	offer	VERB
ftr-396	380	9	a	a	DET
ftr-396	380	10	specific	specific	ADJ
ftr-396	380	11	functionality	functionality	NOUN
ftr-396	380	12	feature	feature	NOUN
ftr-396	380	13	,	,	PUNCT
ftr-396	380	14	regulations	regulation	NOUN
ftr-396	380	15	plus	plus	CCONJ
ftr-396	380	16	,	,	PUNCT
ftr-396	380	17	which	which	PRON
ftr-396	380	18	is	be	AUX
ftr-396	380	19	particularly	particularly	ADV
ftr-396	380	20	helpful	helpful	ADJ
ftr-396	380	21	to	to	ADP
ftr-396	380	22	tax	tax	NOUN
ftr-396	380	23	researchers	researcher	NOUN
ftr-396	380	24	.	.	PUNCT
ftr-396	381	1	the	the	DET
ftr-396	381	2	regulations	regulation	NOUN
ftr-396	381	3	plus	plus	CCONJ
ftr-396	381	4	feature	feature	NOUN
ftr-396	381	5	provides	provide	VERB
ftr-396	381	6	direct	direct	ADJ
ftr-396	381	7	links	link	NOUN
ftr-396	381	8	from	from	ADP
ftr-396	381	9	temporary	temporary	ADJ
ftr-396	381	10	and	and	CCONJ
ftr-396	381	11	final	final	ADJ
ftr-396	381	12	treasury	treasury	NOUN
ftr-396	381	13	regulations	regulation	NOUN
ftr-396	381	14	(	(	PUNCT
ftr-396	381	15	but	but	CCONJ
ftr-396	381	16	not	not	PART
ftr-396	381	17	proposed	propose	VERB
ftr-396	381	18	regulations	regulation	NOUN
ftr-396	381	19	)	)	PUNCT
ftr-396	381	20	to	to	ADP
ftr-396	381	21	related	relate	VERB
ftr-396	381	22	primary	primary	ADJ
ftr-396	381	23	and	and	CCONJ
ftr-396	381	24	secondary	secondary	ADJ
ftr-396	381	25	sources	source	NOUN
ftr-396	381	26	.	.	PUNCT
ftr-396	382	1	various	various	ADJ
ftr-396	382	2	functionality	functionality	NOUN
ftr-396	382	3	features	feature	NOUN
ftr-396	382	4	are	be	AUX
ftr-396	382	5	compared	compare	VERB
ftr-396	382	6	in	in	ADP
ftr-396	382	7	a	a	DET
ftr-396	382	8	chart	chart	NOUN
ftr-396	382	9	in	in	ADP
ftr-396	382	10	appendix	appendix	PROPN
ftr-396	382	11	b	b	PROPN
ftr-396	382	12	iv	iv	PROPN
ftr-396	382	13	.	.	PUNCT
ftr-396	382	14	comparison	comparison	NOUN
ftr-396	382	15	of	of	ADP
ftr-396	382	16	tax	tax	NOUN
ftr-396	382	17	hypothetical	hypothetical	ADJ
ftr-396	382	18	research	research	NOUN
ftr-396	382	19	results	result	NOUN
ftr-396	382	20	we	we	PRON
ftr-396	382	21	drafted	draft	VERB
ftr-396	382	22	a	a	DET
ftr-396	382	23	research	research	NOUN
ftr-396	382	24	hypothetical	hypothetical	ADJ
ftr-396	382	25	to	to	PART
ftr-396	382	26	explore	explore	VERB
ftr-396	382	27	the	the	DET
ftr-396	382	28	content	content	NOUN
ftr-396	382	29	and	and	CCONJ
ftr-396	382	30	functionality	functionality	NOUN
ftr-396	382	31	differences	difference	NOUN
ftr-396	382	32	between	between	ADP
ftr-396	382	33	the	the	DET
ftr-396	382	34	various	various	ADJ
ftr-396	382	35	electronic	electronic	ADJ
ftr-396	382	36	tax	tax	NOUN
ftr-396	382	37	research	research	NOUN
ftr-396	382	38	platforms	platform	NOUN
ftr-396	382	39	.	.	PUNCT
ftr-396	383	1	we	we	PRON
ftr-396	383	2	found	find	VERB
ftr-396	383	3	that	that	SCONJ
ftr-396	383	4	important	important	ADJ
ftr-396	383	5	sources	source	NOUN
ftr-396	383	6	or	or	CCONJ
ftr-396	383	7	issues	issue	NOUN
ftr-396	383	8	that	that	PRON
ftr-396	383	9	are	be	AUX
ftr-396	383	10	easily	easily	ADV
ftr-396	383	11	found	find	VERB
ftr-396	383	12	when	when	SCONJ
ftr-396	383	13	using	use	VERB
ftr-396	383	14	one	one	NUM
ftr-396	383	15	platform	platform	NOUN
ftr-396	383	16	may	may	AUX
ftr-396	383	17	not	not	PART
ftr-396	383	18	surface	surface	VERB
ftr-396	383	19	as	as	ADV
ftr-396	383	20	easily	easily	ADV
ftr-396	383	21	or	or	CCONJ
ftr-396	383	22	clearly	clearly	ADV
ftr-396	383	23	when	when	SCONJ
ftr-396	383	24	using	use	VERB
ftr-396	383	25	other	other	ADJ
ftr-396	383	26	platforms	platform	NOUN
ftr-396	383	27	,	,	PUNCT
ftr-396	383	28	even	even	ADV
ftr-396	383	29	when	when	SCONJ
ftr-396	383	30	performing	perform	VERB
ftr-396	383	31	similar	similar	ADJ
ftr-396	383	32	searches	search	NOUN
ftr-396	383	33	.	.	PUNCT
ftr-396	384	1	the	the	DET
ftr-396	384	2	facts	fact	NOUN
ftr-396	384	3	of	of	ADP
ftr-396	384	4	the	the	DET
ftr-396	384	5	research	research	NOUN
ftr-396	384	6	hypothetical	hypothetical	ADJ
ftr-396	384	7	are	be	AUX
ftr-396	384	8	as	as	SCONJ
ftr-396	384	9	follows	follow	VERB
ftr-396	384	10	:	:	PUNCT
ftr-396	385	1	rmail	rmail	VERB
ftr-396	385	2	,	,	PUNCT
ftr-396	385	3	a	a	DET
ftr-396	385	4	private	private	ADJ
ftr-396	385	5	company	company	NOUN
ftr-396	385	6	founded	found	VERB
ftr-396	385	7	five	five	NUM
ftr-396	385	8	years	year	NOUN
ftr-396	385	9	ago	ago	ADV
ftr-396	385	10	by	by	ADP
ftr-396	385	11	private	private	ADJ
ftr-396	385	12	and	and	CCONJ
ftr-396	385	13	institutional	institutional	ADJ
ftr-396	385	14	investors	investor	NOUN
ftr-396	385	15	,	,	PUNCT
ftr-396	385	16	created	create	VERB
ftr-396	385	17	and	and	CCONJ
ftr-396	385	18	developed	develop	VERB
ftr-396	385	19	a	a	DET
ftr-396	385	20	system	system	NOUN
ftr-396	385	21	for	for	ADP
ftr-396	385	22	sending	send	VERB
ftr-396	385	23	registered	register	VERB
ftr-396	385	24	e	e	NOUN
ftr-396	385	25	-	-	NOUN
ftr-396	385	26	mails	mail	NOUN
ftr-396	385	27	that	that	PRON
ftr-396	385	28	would	would	AUX
ftr-396	385	29	provide	provide	VERB
ftr-396	385	30	proof	proof	NOUN
ftr-396	385	31	of	of	ADP
ftr-396	385	32	mailing	mailing	NOUN
ftr-396	385	33	and	and	CCONJ
ftr-396	385	34	receipt	receipt	NOUN
ftr-396	385	35	.	.	PUNCT
ftr-396	386	1	rmail	rmail	PROPN
ftr-396	386	2	has	have	AUX
ftr-396	386	3	gone	go	VERB
ftr-396	386	4	through	through	ADP
ftr-396	386	5	several	several	ADJ
ftr-396	386	6	stages	stage	NOUN
ftr-396	386	7	of	of	ADP
ftr-396	386	8	financing	financing	NOUN
ftr-396	386	9	from	from	ADP
ftr-396	386	10	both	both	PRON
ftr-396	386	11	portfolio	portfolio	NOUN
ftr-396	386	12	and	and	CCONJ
ftr-396	386	13	strategic	strategic	ADJ
ftr-396	386	14	investors	investor	NOUN
ftr-396	386	15	.	.	PUNCT
ftr-396	387	1	during	during	ADP
ftr-396	387	2	the	the	DET
ftr-396	387	3	last	last	ADJ
ftr-396	387	4	two	two	NUM
ftr-396	387	5	years	year	NOUN
ftr-396	387	6	,	,	PUNCT
ftr-396	387	7	rmail	rmail	NOUN
ftr-396	387	8	has	have	AUX
ftr-396	387	9	developed	develop	VERB
ftr-396	387	10	a	a	DET
ftr-396	387	11	958	958	NUM
ftr-396	387	12	florida	florida	PROPN
ftr-396	387	13	tax	tax	NOUN
ftr-396	387	14	review	review	NOUN
ftr-396	387	15	[	[	X
ftr-396	387	16	vol	vol	NOUN
ftr-396	387	17	.	.	NOUN
ftr-396	387	18	8:9	8:9	NUM
ftr-396	387	19	growing	grow	VERB
ftr-396	387	20	market	market	NOUN
ftr-396	387	21	for	for	ADP
ftr-396	387	22	its	its	PRON
ftr-396	387	23	product	product	NOUN
ftr-396	387	24	,	,	PUNCT
ftr-396	387	25	including	include	VERB
ftr-396	387	26	contracts	contract	NOUN
ftr-396	387	27	with	with	ADP
ftr-396	387	28	several	several	ADJ
ftr-396	387	29	well	well	ADV
ftr-396	387	30	-	-	PUNCT
ftr-396	387	31	known	know	VERB
ftr-396	387	32	large	large	ADJ
ftr-396	387	33	business	business	NOUN
ftr-396	387	34	organizations	organization	NOUN
ftr-396	387	35	around	around	ADP
ftr-396	387	36	the	the	DET
ftr-396	387	37	world	world	NOUN
ftr-396	387	38	.	.	PUNCT
ftr-396	388	1	alex	alex	PROPN
ftr-396	388	2	kanan	kanan	PROPN
ftr-396	388	3	is	be	AUX
ftr-396	388	4	the	the	DET
ftr-396	388	5	founder	founder	NOUN
ftr-396	388	6	and	and	CCONJ
ftr-396	388	7	ceo	ceo	NOUN
ftr-396	388	8	of	of	ADP
ftr-396	388	9	rmail	rmail	NOUN
ftr-396	388	10	.	.	PUNCT
ftr-396	389	1	he	he	PRON
ftr-396	389	2	owns	own	VERB
ftr-396	389	3	approximately	approximately	ADV
ftr-396	389	4	20	20	NUM
ftr-396	389	5	%	%	NOUN
ftr-396	389	6	of	of	ADP
ftr-396	389	7	the	the	DET
ftr-396	389	8	outstanding	outstanding	ADJ
ftr-396	389	9	stock	stock	NOUN
ftr-396	389	10	.	.	PUNCT
ftr-396	390	1	after	after	ADP
ftr-396	390	2	reading	read	VERB
ftr-396	390	3	a	a	DET
ftr-396	390	4	december	december	PROPN
ftr-396	390	5	2005	2005	NUM
ftr-396	390	6	article	article	NOUN
ftr-396	390	7	about	about	ADP
ftr-396	390	8	the	the	DET
ftr-396	390	9	google	google	PROPN
ftr-396	390	10	founders	founder	NOUN
ftr-396	390	11	and	and	CCONJ
ftr-396	390	12	their	their	PRON
ftr-396	390	13	$	$	SYM
ftr-396	390	14	1	1	NUM
ftr-396	390	15	salaries	salary	NOUN
ftr-396	390	16	,	,	PUNCT
ftr-396	390	17	kanan	kanan	PROPN
ftr-396	390	18	decided	decide	VERB
ftr-396	390	19	to	to	PART
ftr-396	390	20	forgo	forgo	VERB
ftr-396	390	21	his	his	PRON
ftr-396	390	22	2007	2007	NUM
ftr-396	390	23	salary	salary	NOUN
ftr-396	390	24	and	and	CCONJ
ftr-396	390	25	instead	instead	ADV
ftr-396	390	26	work	work	VERB
ftr-396	390	27	for	for	ADP
ftr-396	390	28	additional	additional	ADJ
ftr-396	390	29	stock	stock	NOUN
ftr-396	390	30	options	option	NOUN
ftr-396	390	31	.	.	PUNCT
ftr-396	391	1	on	on	ADP
ftr-396	391	2	january	january	PROPN
ftr-396	391	3	1	1	NUM
ftr-396	391	4	,	,	PUNCT
ftr-396	391	5	2007	2007	NUM
ftr-396	391	6	,	,	PUNCT
ftr-396	391	7	kanan	kanan	PROPN
ftr-396	391	8	received	receive	VERB
ftr-396	391	9	options	option	NOUN
ftr-396	391	10	to	to	PART
ftr-396	391	11	purchase	purchase	VERB
ftr-396	391	12	10,000	10,000	NUM
ftr-396	391	13	additional	additional	ADJ
ftr-396	391	14	shares	share	NOUN
ftr-396	391	15	of	of	ADP
ftr-396	391	16	common	common	ADJ
ftr-396	391	17	stock	stock	NOUN
ftr-396	391	18	at	at	ADP
ftr-396	391	19	$	$	SYM
ftr-396	391	20	20	20	NUM
ftr-396	391	21	/	/	SYM
ftr-396	391	22	share	share	NOUN
ftr-396	391	23	.	.	PUNCT
ftr-396	392	1	the	the	DET
ftr-396	392	2	options	option	NOUN
ftr-396	392	3	will	will	AUX
ftr-396	392	4	vest	vest	VERB
ftr-396	392	5	ratably	ratably	ADV
ftr-396	392	6	over	over	ADP
ftr-396	392	7	the	the	DET
ftr-396	392	8	next	next	ADJ
ftr-396	392	9	two	two	NUM
ftr-396	392	10	years	year	NOUN
ftr-396	392	11	on	on	ADP
ftr-396	392	12	january	january	PROPN
ftr-396	392	13	1	1	NUM
ftr-396	392	14	,	,	PUNCT
ftr-396	392	15	2008	2008	NUM
ftr-396	392	16	and	and	CCONJ
ftr-396	392	17	january	january	PROPN
ftr-396	392	18	1	1	NUM
ftr-396	392	19	,	,	PUNCT
ftr-396	392	20	2009	2009	NUM
ftr-396	392	21	,	,	PUNCT
ftr-396	392	22	provided	provide	VERB
ftr-396	392	23	that	that	SCONJ
ftr-396	392	24	kanan	kanan	PROPN
ftr-396	392	25	remains	remain	VERB
ftr-396	392	26	ceo	ceo	NOUN
ftr-396	392	27	of	of	ADP
ftr-396	392	28	rmail	rmail	NOUN
ftr-396	392	29	.	.	PUNCT
ftr-396	393	1	the	the	DET
ftr-396	393	2	$	$	SYM
ftr-396	393	3	20	20	NUM
ftr-396	393	4	/	/	SYM
ftr-396	393	5	share	share	NOUN
ftr-396	393	6	exercise	exercise	NOUN
ftr-396	393	7	price	price	NOUN
ftr-396	393	8	is	be	AUX
ftr-396	393	9	based	base	VERB
ftr-396	393	10	on	on	ADP
ftr-396	393	11	the	the	DET
ftr-396	393	12	value	value	NOUN
ftr-396	393	13	of	of	ADP
ftr-396	393	14	the	the	DET
ftr-396	393	15	company	company	NOUN
ftr-396	393	16	used	use	VERB
ftr-396	393	17	in	in	ADP
ftr-396	393	18	the	the	DET
ftr-396	393	19	last	last	ADJ
ftr-396	393	20	round	round	NOUN
ftr-396	393	21	of	of	ADP
ftr-396	393	22	financing	financing	NOUN
ftr-396	393	23	,	,	PUNCT
ftr-396	393	24	which	which	PRON
ftr-396	393	25	occurred	occur	VERB
ftr-396	393	26	in	in	ADP
ftr-396	393	27	july	july	PROPN
ftr-396	393	28	2006	2006	NUM
ftr-396	393	29	.	.	PUNCT
ftr-396	394	1	rmail	rmail	NOUN
ftr-396	394	2	has	have	AUX
ftr-396	394	3	had	have	VERB
ftr-396	394	4	informal	informal	ADJ
ftr-396	394	5	discussions	discussion	NOUN
ftr-396	394	6	with	with	ADP
ftr-396	394	7	several	several	ADJ
ftr-396	394	8	potential	potential	ADJ
ftr-396	394	9	acquirers	acquirer	NOUN
ftr-396	394	10	over	over	ADP
ftr-396	394	11	the	the	DET
ftr-396	394	12	last	last	ADJ
ftr-396	394	13	two	two	NUM
ftr-396	394	14	years	year	NOUN
ftr-396	394	15	,	,	PUNCT
ftr-396	394	16	but	but	CCONJ
ftr-396	394	17	so	so	ADV
ftr-396	394	18	far	far	ADV
ftr-396	394	19	none	none	NOUN
ftr-396	394	20	have	have	AUX
ftr-396	394	21	moved	move	VERB
ftr-396	394	22	forward	forward	ADV
ftr-396	394	23	.	.	PUNCT
ftr-396	395	1	rmail	rmail	NOUN
ftr-396	395	2	would	would	AUX
ftr-396	395	3	like	like	VERB
ftr-396	395	4	to	to	PART
ftr-396	395	5	take	take	VERB
ftr-396	395	6	the	the	DET
ftr-396	395	7	company	company	NOUN
ftr-396	395	8	public	public	ADJ
ftr-396	395	9	sometime	sometime	ADV
ftr-396	395	10	in	in	ADP
ftr-396	395	11	2008	2008	NUM
ftr-396	395	12	,	,	PUNCT
ftr-396	395	13	depending	depend	VERB
ftr-396	395	14	on	on	ADP
ftr-396	395	15	market	market	NOUN
ftr-396	395	16	conditions	condition	NOUN
ftr-396	395	17	.	.	PUNCT
ftr-396	396	1	kanan	kanan	PROPN
ftr-396	396	2	and	and	CCONJ
ftr-396	396	3	rmail	rmail	NOUN
ftr-396	396	4	have	have	AUX
ftr-396	396	5	requested	request	VERB
ftr-396	396	6	advice	advice	NOUN
ftr-396	396	7	on	on	ADP
ftr-396	396	8	the	the	DET
ftr-396	396	9	income	income	NOUN
ftr-396	396	10	tax	tax	NOUN
ftr-396	396	11	consequences	consequence	NOUN
ftr-396	396	12	of	of	ADP
ftr-396	396	13	the	the	DET
ftr-396	396	14	issuance	issuance	NOUN
ftr-396	396	15	of	of	ADP
ftr-396	396	16	kanan	kanan	PROPN
ftr-396	396	17	's	's	PART
ftr-396	396	18	options	option	NOUN
ftr-396	396	19	.	.	PUNCT
ftr-396	397	1	the	the	DET
ftr-396	397	2	first	first	ADJ
ftr-396	397	3	irc	irc	PROPN
ftr-396	397	4	section	section	NOUN
ftr-396	397	5	that	that	SCONJ
ftr-396	397	6	typically	typically	ADV
ftr-396	397	7	springs	spring	NOUN
ftr-396	397	8	to	to	AUX
ftr-396	397	9	mind	mind	NOUN
ftr-396	397	10	with	with	ADP
ftr-396	397	11	respect	respect	NOUN
ftr-396	397	12	to	to	ADP
ftr-396	397	13	nonqualified	nonqualified	ADJ
ftr-396	397	14	stock	stock	NOUN
ftr-396	397	15	options	option	NOUN
ftr-396	397	16	is	be	AUX
ftr-396	397	17	section	section	NOUN
ftr-396	397	18	83	83	NUM
ftr-396	397	19	.	.	PUNCT
ftr-396	398	1	most	most	ADV
ftr-396	398	2	experienced	experienced	ADJ
ftr-396	398	3	tax	tax	NOUN
ftr-396	398	4	researchers	researcher	NOUN
ftr-396	398	5	would	would	AUX
ftr-396	398	6	probably	probably	ADV
ftr-396	398	7	begin	begin	VERB
ftr-396	398	8	their	their	PRON
ftr-396	398	9	research	research	NOUN
ftr-396	398	10	process	process	NOUN
ftr-396	398	11	with	with	ADP
ftr-396	398	12	section	section	NOUN
ftr-396	398	13	83	83	NUM
ftr-396	398	14	.	.	PUNCT
ftr-396	399	1	novice	novice	NOUN
ftr-396	399	2	tax	tax	NOUN
ftr-396	399	3	researchers	researcher	NOUN
ftr-396	399	4	,	,	PUNCT
ftr-396	399	5	on	on	ADP
ftr-396	399	6	the	the	DET
ftr-396	399	7	other	other	ADJ
ftr-396	399	8	hand	hand	NOUN
ftr-396	399	9	,	,	PUNCT
ftr-396	399	10	may	may	AUX
ftr-396	399	11	not	not	PART
ftr-396	399	12	know	know	VERB
ftr-396	399	13	to	to	PART
ftr-396	399	14	look	look	VERB
ftr-396	399	15	at	at	ADP
ftr-396	399	16	section	section	NOUN
ftr-396	399	17	83	83	NUM
ftr-396	399	18	and	and	CCONJ
ftr-396	399	19	might	might	AUX
ftr-396	399	20	begin	begin	VERB
ftr-396	399	21	by	by	ADP
ftr-396	399	22	researching	research	VERB
ftr-396	399	23	the	the	DET
ftr-396	399	24	tax	tax	NOUN
ftr-396	399	25	treatment	treatment	NOUN
ftr-396	399	26	of	of	ADP
ftr-396	399	27	“	"	PUNCT
ftr-396	399	28	stock	stock	NOUN
ftr-396	399	29	options	option	NOUN
ftr-396	399	30	”	"	PUNCT
ftr-396	399	31	generally	generally	ADV
ftr-396	399	32	.	.	PUNCT
ftr-396	400	1	these	these	DET
ftr-396	400	2	differing	differ	VERB
ftr-396	400	3	starting	starting	NOUN
ftr-396	400	4	points	point	NOUN
ftr-396	400	5	can	can	AUX
ftr-396	400	6	be	be	AUX
ftr-396	400	7	important	important	ADJ
ftr-396	400	8	,	,	PUNCT
ftr-396	400	9	depending	depend	VERB
ftr-396	400	10	on	on	ADP
ftr-396	400	11	the	the	DET
ftr-396	400	12	platform	platform	NOUN
ftr-396	400	13	being	be	AUX
ftr-396	400	14	used	use	VERB
ftr-396	400	15	.	.	PUNCT
ftr-396	401	1	the	the	DET
ftr-396	401	2	rest	rest	NOUN
ftr-396	401	3	of	of	ADP
ftr-396	401	4	this	this	DET
ftr-396	401	5	part	part	NOUN
ftr-396	401	6	summarizes	summarize	VERB
ftr-396	401	7	the	the	DET
ftr-396	401	8	results	result	NOUN
ftr-396	401	9	of	of	ADP
ftr-396	401	10	researching	research	VERB
ftr-396	401	11	our	our	PRON
ftr-396	401	12	hypothetical	hypothetical	ADJ
ftr-396	401	13	,	,	PUNCT
ftr-396	401	14	using	use	VERB
ftr-396	401	15	the	the	DET
ftr-396	401	16	five	five	NUM
ftr-396	401	17	electronic	electronic	ADJ
ftr-396	401	18	tax	tax	NOUN
ftr-396	401	19	research	research	NOUN
ftr-396	401	20	platforms	platform	NOUN
ftr-396	401	21	.	.	PUNCT
ftr-396	402	1	for	for	ADP
ftr-396	402	2	each	each	DET
ftr-396	402	3	platform	platform	NOUN
ftr-396	402	4	,	,	PUNCT
ftr-396	402	5	we	we	PRON
ftr-396	402	6	have	have	AUX
ftr-396	402	7	indicated	indicate	VERB
ftr-396	402	8	many	many	ADJ
ftr-396	402	9	of	of	ADP
ftr-396	402	10	the	the	DET
ftr-396	402	11	search	search	NOUN
ftr-396	402	12	pathways	pathway	NOUN
ftr-396	402	13	we	we	PRON
ftr-396	402	14	followed	follow	VERB
ftr-396	402	15	to	to	PART
ftr-396	402	16	do	do	VERB
ftr-396	402	17	our	our	PRON
ftr-396	402	18	research	research	NOUN
ftr-396	402	19	and	and	CCONJ
ftr-396	402	20	have	have	AUX
ftr-396	402	21	included	include	VERB
ftr-396	402	22	screen	screen	NOUN
ftr-396	402	23	shots	shot	NOUN
ftr-396	402	24	of	of	ADP
ftr-396	402	25	some	some	PRON
ftr-396	402	26	of	of	ADP
ftr-396	402	27	the	the	DET
ftr-396	402	28	research	research	NOUN
ftr-396	402	29	results.55	results.55	NOUN
ftr-396	402	30	55	55	NUM
ftr-396	402	31	.	.	PUNCT
ftr-396	403	1	we	we	PRON
ftr-396	403	2	have	have	AUX
ftr-396	403	3	created	create	VERB
ftr-396	403	4	more	more	ADJ
ftr-396	403	5	than	than	ADP
ftr-396	403	6	70	70	NUM
ftr-396	403	7	screen	screen	NOUN
ftr-396	403	8	shots	shot	NOUN
ftr-396	403	9	of	of	ADP
ftr-396	403	10	our	our	PRON
ftr-396	403	11	research	research	NOUN
ftr-396	403	12	results	result	NOUN
ftr-396	403	13	using	use	VERB
ftr-396	403	14	the	the	DET
ftr-396	403	15	various	various	ADJ
ftr-396	403	16	electronic	electronic	ADJ
ftr-396	403	17	platforms	platform	NOUN
ftr-396	403	18	.	.	PUNCT
ftr-396	404	1	in	in	ADP
ftr-396	404	2	this	this	DET
ftr-396	404	3	part	part	NOUN
ftr-396	404	4	,	,	PUNCT
ftr-396	404	5	we	we	PRON
ftr-396	404	6	have	have	AUX
ftr-396	404	7	included	include	VERB
ftr-396	404	8	only	only	ADV
ftr-396	404	9	the	the	DET
ftr-396	404	10	most	most	ADV
ftr-396	404	11	interesting	interesting	ADJ
ftr-396	404	12	screen	screen	NOUN
ftr-396	404	13	shots	shot	NOUN
ftr-396	404	14	.	.	PUNCT
ftr-396	405	1	readers	reader	NOUN
ftr-396	405	2	who	who	PRON
ftr-396	405	3	would	would	AUX
ftr-396	405	4	like	like	VERB
ftr-396	405	5	to	to	PART
ftr-396	405	6	see	see	VERB
ftr-396	405	7	more	more	ADJ
ftr-396	405	8	of	of	ADP
ftr-396	405	9	the	the	DET
ftr-396	405	10	screen	screen	NOUN
ftr-396	405	11	shots	shot	NOUN
ftr-396	405	12	can	can	AUX
ftr-396	405	13	follow	follow	VERB
ftr-396	405	14	the	the	DET
ftr-396	405	15	pathways	pathway	NOUN
ftr-396	405	16	indicated	indicate	VERB
ftr-396	405	17	in	in	ADP
ftr-396	405	18	the	the	DET
ftr-396	405	19	text	text	NOUN
ftr-396	405	20	,	,	PUNCT
ftr-396	405	21	or	or	CCONJ
ftr-396	405	22	send	send	VERB
ftr-396	405	23	us	we	PRON
ftr-396	405	24	an	an	DET
ftr-396	405	25	e	e	NOUN
ftr-396	405	26	-	-	NOUN
ftr-396	405	27	mail	mail	NOUN
ftr-396	405	28	request	request	NOUN
ftr-396	405	29	for	for	ADP
ftr-396	405	30	our	our	PRON
ftr-396	405	31	entire	entire	ADJ
ftr-396	405	32	collection	collection	NOUN
ftr-396	405	33	of	of	ADP
ftr-396	405	34	screenshots	screenshot	NOUN
ftr-396	405	35	.	.	PUNCT
ftr-396	406	1	2008	2008	NUM
ftr-396	407	1	the	the	DET
ftr-396	407	2	virtural	virtural	ADJ
ftr-396	407	3	tax	tax	NOUN
ftr-396	407	4	library	library	NOUN
ftr-396	407	5	959	959	NUM
ftr-396	407	6	a.	a.	NOUN
ftr-396	407	7	bna	bna	PROPN
ftr-396	407	8	research	research	PROPN
ftr-396	407	9	results	result	VERB
ftr-396	407	10	the	the	DET
ftr-396	407	11	topical	topical	ADJ
ftr-396	407	12	organization	organization	NOUN
ftr-396	407	13	of	of	ADP
ftr-396	407	14	bna	bna	PROPN
ftr-396	407	15	’s	’s	PART
ftr-396	407	16	tax	tax	NOUN
ftr-396	407	17	management	management	NOUN
ftr-396	407	18	portfolios	portfolio	NOUN
ftr-396	407	19	makes	make	VERB
ftr-396	407	20	it	it	PRON
ftr-396	407	21	easy	easy	ADJ
ftr-396	407	22	to	to	PART
ftr-396	407	23	research	research	VERB
ftr-396	407	24	even	even	ADV
ftr-396	407	25	when	when	SCONJ
ftr-396	407	26	little	little	ADJ
ftr-396	407	27	,	,	PUNCT
ftr-396	407	28	perhaps	perhaps	ADV
ftr-396	407	29	not	not	PART
ftr-396	407	30	even	even	ADV
ftr-396	407	31	the	the	DET
ftr-396	407	32	relevant	relevant	ADJ
ftr-396	407	33	code	code	NOUN
ftr-396	407	34	section	section	NOUN
ftr-396	407	35	,	,	PUNCT
ftr-396	407	36	is	be	AUX
ftr-396	407	37	known	know	VERB
ftr-396	407	38	about	about	ADP
ftr-396	407	39	a	a	DET
ftr-396	407	40	tax	tax	NOUN
ftr-396	407	41	issue	issue	NOUN
ftr-396	407	42	.	.	PUNCT
ftr-396	408	1	we	we	PRON
ftr-396	408	2	began	begin	VERB
ftr-396	408	3	our	our	PRON
ftr-396	408	4	search	search	NOUN
ftr-396	408	5	by	by	ADP
ftr-396	408	6	browsing	browse	VERB
ftr-396	408	7	in	in	ADP
ftr-396	408	8	the	the	DET
ftr-396	408	9	table	table	NOUN
ftr-396	408	10	of	of	ADP
ftr-396	408	11	contents	content	NOUN
ftr-396	408	12	for	for	ADP
ftr-396	408	13	the	the	DET
ftr-396	408	14	bna	bna	PROPN
ftr-396	408	15	tax	tax	NOUN
ftr-396	408	16	management	management	NOUN
ftr-396	408	17	portfolios	portfolio	NOUN
ftr-396	408	18	.	.	PUNCT
ftr-396	409	1	looking	look	VERB
ftr-396	409	2	under	under	ADP
ftr-396	409	3	the	the	DET
ftr-396	409	4	heading	head	VERB
ftr-396	409	5	“	"	PUNCT
ftr-396	409	6	compensation	compensation	NOUN
ftr-396	409	7	planning	planning	NOUN
ftr-396	409	8	,	,	PUNCT
ftr-396	409	9	”	"	PUNCT
ftr-396	409	10	we	we	PRON
ftr-396	409	11	saw	see	VERB
ftr-396	409	12	two	two	NUM
ftr-396	409	13	portfolios	portfolio	NOUN
ftr-396	409	14	that	that	PRON
ftr-396	409	15	might	might	AUX
ftr-396	409	16	be	be	AUX
ftr-396	409	17	relevant	relevant	ADJ
ftr-396	409	18	:	:	PUNCT
ftr-396	409	19	(	(	PUNCT
ftr-396	409	20	1	1	X
ftr-396	409	21	)	)	PUNCT
ftr-396	409	22	portfolio	portfolio	NOUN
ftr-396	409	23	383	383	NUM
ftr-396	409	24	,	,	PUNCT
ftr-396	409	25	nonstatutory	nonstatutory	ADJ
ftr-396	409	26	stock	stock	NOUN
ftr-396	409	27	options;56	options;56	PROPN
ftr-396	409	28	and	and	CCONJ
ftr-396	409	29	(	(	PUNCT
ftr-396	409	30	2	2	X
ftr-396	409	31	)	)	PUNCT
ftr-396	409	32	portfolio	portfolio	NOUN
ftr-396	409	33	384	384	NUM
ftr-396	409	34	,	,	PUNCT
ftr-396	409	35	restricted	restrict	VERB
ftr-396	409	36	property	property	NOUN
ftr-396	409	37	–	–	PUNCT
ftr-396	409	38	section	section	NOUN
ftr-396	409	39	83.57	83.57	NUM
ftr-396	409	40	we	we	PRON
ftr-396	409	41	selected	select	VERB
ftr-396	409	42	portfolio	portfolio	NOUN
ftr-396	409	43	383	383	NUM
ftr-396	409	44	and	and	CCONJ
ftr-396	409	45	clicked	click	VERB
ftr-396	409	46	on	on	ADP
ftr-396	409	47	its	its	PRON
ftr-396	409	48	title	title	NOUN
ftr-396	409	49	to	to	PART
ftr-396	409	50	browse	browse	VERB
ftr-396	409	51	the	the	DET
ftr-396	409	52	table	table	NOUN
ftr-396	409	53	of	of	ADP
ftr-396	409	54	contents	content	NOUN
ftr-396	409	55	of	of	ADP
ftr-396	409	56	the	the	DET
ftr-396	409	57	portfolio	portfolio	NOUN
ftr-396	409	58	.	.	PUNCT
ftr-396	410	1	section	section	PROPN
ftr-396	410	2	ii	ii	PROPN
ftr-396	410	3	of	of	ADP
ftr-396	410	4	the	the	DET
ftr-396	410	5	portfolio	portfolio	NOUN
ftr-396	410	6	addresses	address	VERB
ftr-396	410	7	“	"	PUNCT
ftr-396	410	8	income	income	NOUN
ftr-396	410	9	taxation	taxation	NOUN
ftr-396	410	10	of	of	ADP
ftr-396	410	11	nonstatutory	nonstatutory	ADJ
ftr-396	410	12	stock	stock	NOUN
ftr-396	410	13	options	option	NOUN
ftr-396	410	14	.	.	PUNCT
ftr-396	410	15	”	"	PUNCT
ftr-396	411	1	section	section	NOUN
ftr-396	411	2	iii	iii	NUM
ftr-396	411	3	of	of	ADP
ftr-396	411	4	the	the	DET
ftr-396	411	5	portfolio	portfolio	NOUN
ftr-396	411	6	addresses	address	VERB
ftr-396	411	7	“	"	PUNCT
ftr-396	411	8	option	option	NOUN
ftr-396	411	9	-	-	PUNCT
ftr-396	411	10	related	relate	VERB
ftr-396	411	11	transactions	transaction	NOUN
ftr-396	411	12	.	.	PUNCT
ftr-396	411	13	”	"	PUNCT
ftr-396	412	1	by	by	ADP
ftr-396	412	2	scrolling	scroll	VERB
ftr-396	412	3	down	down	ADP
ftr-396	412	4	the	the	DET
ftr-396	412	5	table	table	NOUN
ftr-396	412	6	of	of	ADP
ftr-396	412	7	contents	content	NOUN
ftr-396	412	8	,	,	PUNCT
ftr-396	412	9	we	we	PRON
ftr-396	412	10	found	find	VERB
ftr-396	412	11	subsection	subsection	NOUN
ftr-396	412	12	c	c	NOUN
ftr-396	412	13	,	,	PUNCT
ftr-396	412	14	“	"	PUNCT
ftr-396	412	15	section	section	NOUN
ftr-396	412	16	409a	409a	PROPN
ftr-396	412	17	and	and	CCONJ
ftr-396	412	18	the	the	DET
ftr-396	412	19	american	american	ADJ
ftr-396	412	20	jobs	jobs	PROPN
ftr-396	412	21	creation	creation	PROPN
ftr-396	412	22	act	act	NOUN
ftr-396	412	23	of	of	ADP
ftr-396	412	24	2004	2004	NUM
ftr-396	412	25	,	,	PUNCT
ftr-396	412	26	”	"	PUNCT
ftr-396	412	27	which	which	PRON
ftr-396	412	28	includes	include	VERB
ftr-396	412	29	a	a	DET
ftr-396	412	30	discussion	discussion	NOUN
ftr-396	412	31	of	of	ADP
ftr-396	412	32	the	the	DET
ftr-396	412	33	application	application	NOUN
ftr-396	412	34	of	of	ADP
ftr-396	412	35	section	section	NOUN
ftr-396	412	36	409a	409a	PROPN
ftr-396	412	37	to	to	ADP
ftr-396	412	38	nonstatutory	nonstatutory	ADJ
ftr-396	412	39	stock	stock	NOUN
ftr-396	412	40	options	option	NOUN
ftr-396	412	41	.	.	PUNCT
ftr-396	413	1	we	we	PRON
ftr-396	413	2	clicked	click	VERB
ftr-396	413	3	on	on	ADP
ftr-396	413	4	the	the	DET
ftr-396	413	5	linked	link	VERB
ftr-396	413	6	subheading	subheading	NOUN
ftr-396	413	7	in	in	ADP
ftr-396	413	8	the	the	DET
ftr-396	413	9	table	table	NOUN
ftr-396	413	10	of	of	ADP
ftr-396	413	11	contents	content	NOUN
ftr-396	413	12	to	to	PART
ftr-396	413	13	view	view	VERB
ftr-396	413	14	the	the	DET
ftr-396	413	15	relevant	relevant	ADJ
ftr-396	413	16	sections	section	NOUN
ftr-396	413	17	of	of	ADP
ftr-396	413	18	the	the	DET
ftr-396	413	19	portfolio	portfolio	NOUN
ftr-396	413	20	.	.	PUNCT
ftr-396	414	1	this	this	DET
ftr-396	414	2	part	part	NOUN
ftr-396	414	3	of	of	ADP
ftr-396	414	4	the	the	DET
ftr-396	414	5	portfolio	portfolio	NOUN
ftr-396	414	6	provides	provide	VERB
ftr-396	414	7	a	a	DET
ftr-396	414	8	detailed	detailed	ADJ
ftr-396	414	9	discussion	discussion	NOUN
ftr-396	414	10	of	of	ADP
ftr-396	414	11	the	the	DET
ftr-396	414	12	56	56	NUM
ftr-396	414	13	.	.	PUNCT
ftr-396	415	1	john	john	PROPN
ftr-396	415	2	l.	l.	PROPN
ftr-396	415	3	utz	utz	PROPN
ftr-396	415	4	,	,	PUNCT
ftr-396	415	5	nonstatutory	nonstatutory	ADJ
ftr-396	415	6	stock	stock	NOUN
ftr-396	415	7	options	option	NOUN
ftr-396	415	8	,	,	PUNCT
ftr-396	415	9	383	383	NUM
ftr-396	415	10	-	-	PUNCT
ftr-396	415	11	3rd	3rd	ADJ
ftr-396	415	12	tax	tax	NOUN
ftr-396	415	13	mgmt	mgmt	NOUN
ftr-396	415	14	.	.	PUNCT
ftr-396	416	1	(	(	PUNCT
ftr-396	416	2	bna	bna	PROPN
ftr-396	416	3	)	)	PUNCT
ftr-396	416	4	.	.	PUNCT
ftr-396	417	1	57	57	NUM
ftr-396	417	2	.	.	PUNCT
ftr-396	418	1	john	john	PROPN
ftr-396	418	2	l.	l.	PROPN
ftr-396	418	3	utz	utz	PROPN
ftr-396	418	4	,	,	PUNCT
ftr-396	418	5	restricted	restrict	VERB
ftr-396	418	6	property	property	NOUN
ftr-396	418	7	:	:	PUNCT
ftr-396	418	8	section	section	NOUN
ftr-396	418	9	83	83	NUM
ftr-396	418	10	,	,	PUNCT
ftr-396	418	11	384	384	NUM
ftr-396	418	12	-	-	ADJ
ftr-396	418	13	3rd	3rd	ADJ
ftr-396	418	14	tax	tax	NOUN
ftr-396	418	15	mgmt	mgmt	NOUN
ftr-396	418	16	.	.	PUNCT
ftr-396	419	1	(	(	PUNCT
ftr-396	419	2	bna	bna	PROPN
ftr-396	419	3	)	)	PUNCT
ftr-396	419	4	.	.	PUNCT
ftr-396	420	1	960	960	NUM
ftr-396	420	2	florida	florida	PROPN
ftr-396	420	3	tax	tax	PROPN
ftr-396	420	4	review	review	NOUN
ftr-396	420	5	[	[	X
ftr-396	420	6	vol	vol	NOUN
ftr-396	420	7	.	.	NOUN
ftr-396	420	8	8:9	8:9	NUM
ftr-396	420	9	section	section	NOUN
ftr-396	420	10	409a	409a	PROPN
ftr-396	420	11	rules	rule	NOUN
ftr-396	420	12	and	and	CCONJ
ftr-396	420	13	their	their	PRON
ftr-396	420	14	applicability	applicability	NOUN
ftr-396	420	15	to	to	ADP
ftr-396	420	16	nonqualified	nonqualifie	VERB
ftr-396	420	17	stock	stock	NOUN
ftr-396	420	18	options	option	NOUN
ftr-396	420	19	.	.	PUNCT
ftr-396	421	1	we	we	PRON
ftr-396	421	2	clicked	click	VERB
ftr-396	421	3	on	on	ADP
ftr-396	421	4	links	link	NOUN
ftr-396	421	5	in	in	ADP
ftr-396	421	6	the	the	DET
ftr-396	421	7	text	text	NOUN
ftr-396	421	8	of	of	ADP
ftr-396	421	9	the	the	DET
ftr-396	421	10	portfolio	portfolio	NOUN
ftr-396	421	11	to	to	PART
ftr-396	421	12	view	view	VERB
ftr-396	421	13	section	section	NOUN
ftr-396	421	14	409a	409a	PROPN
ftr-396	421	15	and	and	CCONJ
ftr-396	421	16	the	the	DET
ftr-396	421	17	final	final	ADJ
ftr-396	421	18	section	section	NOUN
ftr-396	421	19	409a	409a	PROPN
ftr-396	421	20	regulations	regulation	NOUN
ftr-396	421	21	(	(	PUNCT
ftr-396	421	22	including	include	VERB
ftr-396	421	23	the	the	DET
ftr-396	421	24	preamble	preamble	NOUN
ftr-396	421	25	to	to	ADP
ftr-396	421	26	the	the	DET
ftr-396	421	27	regulations).58	regulations).58	PROPN
ftr-396	421	28	summary	summary	NOUN
ftr-396	421	29	of	of	ADP
ftr-396	421	30	search	search	NOUN
ftr-396	421	31	pathways	pathway	NOUN
ftr-396	421	32	:	:	PUNCT
ftr-396	421	33	home	home	NOUN
ftr-396	421	34	>	>	X
ftr-396	421	35	federal	federal	ADJ
ftr-396	421	36	/	/	SYM
ftr-396	421	37	foreign	foreign	ADJ
ftr-396	421	38	library	library	NOUN
ftr-396	421	39	>	>	X
ftr-396	421	40	u.s	u.s	PROPN
ftr-396	421	41	.	.	PROPN
ftr-396	421	42	income	income	PROPN
ftr-396	421	43	portfolios59	portfolios59	NOUN
ftr-396	421	44	>	>	X
ftr-396	421	45	“	"	PUNCT
ftr-396	421	46	compensation	compensation	NOUN
ftr-396	421	47	planning	planning	NOUN
ftr-396	421	48	”	"	PUNCT
ftr-396	421	49	topical	topical	ADJ
ftr-396	421	50	heading	heading	NOUN
ftr-396	421	51	>	>	X
ftr-396	421	52	portfolio	portfolio	NOUN
ftr-396	421	53	383	383	NUM
ftr-396	421	54	-	-	PUNCT
ftr-396	421	55	3rd	3rd	NOUN
ftr-396	421	56	:	:	PUNCT
ftr-396	421	57	nonstatutory	nonstatutory	ADJ
ftr-396	421	58	stock	stock	NOUN
ftr-396	421	59	options	option	NOUN
ftr-396	421	60	(	(	PUNCT
ftr-396	421	61	toc	toc	VERB
ftr-396	421	62	view	view	NOUN
ftr-396	421	63	)	)	PUNCT
ftr-396	421	64	>	>	PUNCT
ftr-396	421	65	click	click	VERB
ftr-396	421	66	on	on	ADP
ftr-396	421	67	toc	toc	VERB
ftr-396	421	68	subheading	subheade	VERB
ftr-396	421	69	iii.c	iii.c	NOUN
ftr-396	421	70	.	.	PUNCT
ftr-396	422	1	“	"	PUNCT
ftr-396	422	2	option	option	NOUN
ftr-396	422	3	-	-	PUNCT
ftr-396	422	4	related	relate	VERB
ftr-396	422	5	transactions	transaction	NOUN
ftr-396	422	6	;	;	PUNCT
ftr-396	422	7	section	section	NOUN
ftr-396	422	8	409a	409a	PROPN
ftr-396	422	9	and	and	CCONJ
ftr-396	422	10	the	the	DET
ftr-396	422	11	american	american	ADJ
ftr-396	422	12	jobs	jobs	PROPN
ftr-396	422	13	creation	creation	PROPN
ftr-396	422	14	act	act	NOUN
ftr-396	422	15	of	of	ADP
ftr-396	422	16	2004	2004	NUM
ftr-396	422	17	”	"	PUNCT
ftr-396	422	18	>	>	PUNCT
ftr-396	422	19	click	click	VERB
ftr-396	422	20	on	on	ADP
ftr-396	422	21	section	section	NOUN
ftr-396	422	22	409a	409a	PROPN
ftr-396	422	23	and	and	CCONJ
ftr-396	422	24	regulations	regulation	NOUN
ftr-396	422	25	links	link	NOUN
ftr-396	422	26	in	in	ADP
ftr-396	422	27	the	the	DET
ftr-396	422	28	text	text	NOUN
ftr-396	422	29	.	.	PUNCT
ftr-396	423	1	58	58	NUM
ftr-396	423	2	.	.	PUNCT
ftr-396	424	1	the	the	DET
ftr-396	424	2	first	first	ADJ
ftr-396	424	3	two	two	NUM
ftr-396	424	4	and	and	CCONJ
ftr-396	424	5	fourth	fourth	ADJ
ftr-396	424	6	screen	screen	NOUN
ftr-396	424	7	shots	shot	VERB
ftr-396	424	8	below	below	ADV
ftr-396	424	9	show	show	VERB
ftr-396	424	10	the	the	DET
ftr-396	424	11	results	result	NOUN
ftr-396	424	12	of	of	ADP
ftr-396	424	13	our	our	PRON
ftr-396	424	14	search	search	NOUN
ftr-396	424	15	on	on	ADP
ftr-396	424	16	the	the	DET
ftr-396	424	17	bna	bna	PROPN
ftr-396	424	18	tax	tax	PROPN
ftr-396	424	19	management	management	NOUN
ftr-396	424	20	library	library	NOUN
ftr-396	424	21	platform	platform	NOUN
ftr-396	424	22	.	.	PUNCT
ftr-396	425	1	the	the	DET
ftr-396	425	2	third	third	ADJ
ftr-396	425	3	screen	screen	NOUN
ftr-396	425	4	shot	shoot	VERB
ftr-396	425	5	below	below	ADV
ftr-396	425	6	looks	look	VERB
ftr-396	425	7	different	different	ADJ
ftr-396	425	8	because	because	SCONJ
ftr-396	425	9	it	it	PRON
ftr-396	425	10	is	be	AUX
ftr-396	425	11	a	a	DET
ftr-396	425	12	screen	screen	NOUN
ftr-396	425	13	shot	shoot	VERB
ftr-396	425	14	from	from	ADP
ftr-396	425	15	the	the	DET
ftr-396	425	16	recently	recently	ADV
ftr-396	425	17	revised	revise	VERB
ftr-396	425	18	bna	bna	PROPN
ftr-396	425	19	platform	platform	NOUN
ftr-396	425	20	,	,	PUNCT
ftr-396	425	21	which	which	PRON
ftr-396	425	22	is	be	AUX
ftr-396	425	23	called	call	VERB
ftr-396	425	24	the	the	DET
ftr-396	425	25	bna	bna	PROPN
ftr-396	425	26	tax	tax	NOUN
ftr-396	425	27	and	and	CCONJ
ftr-396	425	28	accounting	accounting	NOUN
ftr-396	425	29	center	center	NOUN
ftr-396	425	30	.	.	PUNCT
ftr-396	426	1	although	although	SCONJ
ftr-396	426	2	we	we	PRON
ftr-396	426	3	did	do	AUX
ftr-396	426	4	not	not	PART
ftr-396	426	5	update	update	VERB
ftr-396	426	6	all	all	PRON
ftr-396	426	7	of	of	ADP
ftr-396	426	8	the	the	DET
ftr-396	426	9	screen	screen	NOUN
ftr-396	426	10	shots	shot	VERB
ftr-396	426	11	from	from	ADP
ftr-396	426	12	our	our	PRON
ftr-396	426	13	original	original	ADJ
ftr-396	426	14	research	research	NOUN
ftr-396	426	15	,	,	PUNCT
ftr-396	426	16	to	to	PART
ftr-396	426	17	reflect	reflect	VERB
ftr-396	426	18	the	the	DET
ftr-396	426	19	look	look	NOUN
ftr-396	426	20	of	of	ADP
ftr-396	426	21	recent	recent	ADJ
ftr-396	426	22	revisions	revision	NOUN
ftr-396	426	23	to	to	ADP
ftr-396	426	24	the	the	DET
ftr-396	426	25	lexisnexis	lexisnexis	PROPN
ftr-396	426	26	and	and	CCONJ
ftr-396	426	27	bna	bna	PROPN
ftr-396	426	28	platforms	platform	NOUN
ftr-396	426	29	,	,	PUNCT
ftr-396	426	30	we	we	PRON
ftr-396	426	31	included	include	VERB
ftr-396	426	32	this	this	DET
ftr-396	426	33	screen	screen	NOUN
ftr-396	426	34	shot	shoot	VERB
ftr-396	426	35	from	from	ADP
ftr-396	426	36	the	the	DET
ftr-396	426	37	revised	revise	VERB
ftr-396	426	38	bna	bna	PROPN
ftr-396	426	39	platform	platform	NOUN
ftr-396	426	40	because	because	SCONJ
ftr-396	426	41	it	it	PRON
ftr-396	426	42	illustrates	illustrate	VERB
ftr-396	426	43	a	a	DET
ftr-396	426	44	useful	useful	ADJ
ftr-396	426	45	new	new	ADJ
ftr-396	426	46	feature	feature	NOUN
ftr-396	426	47	of	of	ADP
ftr-396	426	48	the	the	DET
ftr-396	426	49	platform	platform	NOUN
ftr-396	426	50	,	,	PUNCT
ftr-396	426	51	the	the	DET
ftr-396	426	52	direct	direct	ADJ
ftr-396	426	53	link	link	NOUN
ftr-396	426	54	(	(	PUNCT
ftr-396	426	55	in	in	ADP
ftr-396	426	56	the	the	DET
ftr-396	426	57	upper	upper	ADJ
ftr-396	426	58	right	right	ADJ
ftr-396	426	59	corner	corner	NOUN
ftr-396	426	60	of	of	ADP
ftr-396	426	61	the	the	DET
ftr-396	426	62	screen	screen	NOUN
ftr-396	426	63	shot	shot	NOUN
ftr-396	426	64	)	)	PUNCT
ftr-396	426	65	to	to	ADP
ftr-396	426	66	news	news	NOUN
ftr-396	426	67	and	and	CCONJ
ftr-396	426	68	commentary	commentary	NOUN
ftr-396	426	69	from	from	ADP
ftr-396	426	70	the	the	DET
ftr-396	426	71	bna	bna	PROPN
ftr-396	426	72	portfolios	portfolio	NOUN
ftr-396	426	73	.	.	PUNCT
ftr-396	427	1	59	59	NUM
ftr-396	427	2	.	.	PUNCT
ftr-396	427	3	table	table	NOUN
ftr-396	427	4	of	of	ADP
ftr-396	427	5	contents	content	NOUN
ftr-396	427	6	browsing	browse	VERB
ftr-396	427	7	.	.	PUNCT
ftr-396	427	8	2008	2008	NUM
ftr-396	428	1	the	the	DET
ftr-396	428	2	virtural	virtural	ADJ
ftr-396	428	3	tax	tax	NOUN
ftr-396	428	4	library	library	NOUN
ftr-396	428	5	961	961	NUM
ftr-396	428	6	we	we	PRON
ftr-396	428	7	also	also	ADV
ftr-396	428	8	searched	search	VERB
ftr-396	428	9	in	in	ADP
ftr-396	428	10	the	the	DET
ftr-396	428	11	table	table	NOUN
ftr-396	428	12	of	of	ADP
ftr-396	428	13	contents	content	NOUN
ftr-396	428	14	of	of	ADP
ftr-396	428	15	portfolio	portfolio	NOUN
ftr-396	428	16	384	384	NUM
ftr-396	428	17	,	,	PUNCT
ftr-396	428	18	“	"	PUNCT
ftr-396	428	19	restricted	restrict	VERB
ftr-396	428	20	property	property	NOUN
ftr-396	428	21	-section	-section	NOUN
ftr-396	428	22	83	83	NUM
ftr-396	428	23	.	.	PUNCT
ftr-396	428	24	”	"	PUNCT
ftr-396	429	1	section	section	PROPN
ftr-396	429	2	iii	iii	NUM
ftr-396	429	3	of	of	ADP
ftr-396	429	4	the	the	DET
ftr-396	429	5	portfolio	portfolio	NOUN
ftr-396	429	6	explains	explain	VERB
ftr-396	429	7	the	the	DET
ftr-396	429	8	operation	operation	NOUN
ftr-396	429	9	of	of	ADP
ftr-396	429	10	section	section	NOUN
ftr-396	429	11	83	83	NUM
ftr-396	429	12	.	.	PUNCT
ftr-396	430	1	scrolling	scroll	VERB
ftr-396	430	2	down	down	ADP
ftr-396	430	3	in	in	ADP
ftr-396	430	4	section	section	NOUN
ftr-396	430	5	v	v	NOUN
ftr-396	430	6	,	,	PUNCT
ftr-396	430	7	“	"	PUNCT
ftr-396	430	8	interrelationship	interrelationship	NOUN
ftr-396	430	9	of	of	ADP
ftr-396	430	10	962	962	NUM
ftr-396	430	11	florida	florida	PROPN
ftr-396	430	12	tax	tax	NOUN
ftr-396	430	13	review	review	NOUN
ftr-396	430	14	[	[	X
ftr-396	430	15	vol	vol	NOUN
ftr-396	430	16	.	.	NOUN
ftr-396	430	17	8:9	8:9	NUM
ftr-396	430	18	section	section	NOUN
ftr-396	430	19	83	83	NUM
ftr-396	430	20	with	with	ADP
ftr-396	430	21	other	other	ADJ
ftr-396	430	22	provisions	provision	NOUN
ftr-396	430	23	,	,	PUNCT
ftr-396	430	24	”	"	PUNCT
ftr-396	430	25	leads	lead	VERB
ftr-396	430	26	to	to	ADP
ftr-396	430	27	subsection	subsection	NOUN
ftr-396	430	28	d	d	NOUN
ftr-396	430	29	“	"	PUNCT
ftr-396	430	30	nonqualified	nonqualifie	VERB
ftr-396	430	31	deferred	defer	VERB
ftr-396	430	32	compensation	compensation	NOUN
ftr-396	430	33	plans	plan	NOUN
ftr-396	430	34	under	under	ADP
ftr-396	430	35	section	section	NOUN
ftr-396	430	36	409a	409a	PROPN
ftr-396	430	37	.	.	PUNCT
ftr-396	430	38	”	"	PUNCT
ftr-396	431	1	this	this	DET
ftr-396	431	2	subsection	subsection	NOUN
ftr-396	431	3	contains	contain	VERB
ftr-396	431	4	a	a	DET
ftr-396	431	5	brief	brief	ADJ
ftr-396	431	6	discussion	discussion	NOUN
ftr-396	431	7	of	of	ADP
ftr-396	431	8	section	section	NOUN
ftr-396	431	9	409a	409a	PROPN
ftr-396	431	10	,	,	PUNCT
ftr-396	431	11	as	as	SCONJ
ftr-396	431	12	applied	apply	VERB
ftr-396	431	13	to	to	ADP
ftr-396	431	14	nonqualified	nonqualified	ADJ
ftr-396	431	15	options	option	NOUN
ftr-396	431	16	,	,	PUNCT
ftr-396	431	17	with	with	ADP
ftr-396	431	18	a	a	DET
ftr-396	431	19	link	link	NOUN
ftr-396	431	20	to	to	ADP
ftr-396	431	21	a	a	DET
ftr-396	431	22	detailed	detailed	ADJ
ftr-396	431	23	discussion	discussion	NOUN
ftr-396	431	24	of	of	ADP
ftr-396	431	25	section	section	NOUN
ftr-396	431	26	409a	409a	PROPN
ftr-396	431	27	in	in	ADP
ftr-396	431	28	portfolio	portfolio	NOUN
ftr-396	431	29	385	385	NUM
ftr-396	431	30	,	,	PUNCT
ftr-396	431	31	deferred	defer	VERB
ftr-396	431	32	compensation	compensation	NOUN
ftr-396	431	33	arrangements.60	arrangements.60	NOUN
ftr-396	431	34	searching	search	VERB
ftr-396	431	35	by	by	ADP
ftr-396	431	36	index	index	NOUN
ftr-396	431	37	also	also	ADV
ftr-396	431	38	offers	offer	VERB
ftr-396	431	39	a	a	DET
ftr-396	431	40	way	way	NOUN
ftr-396	431	41	to	to	PART
ftr-396	431	42	find	find	VERB
ftr-396	431	43	the	the	DET
ftr-396	431	44	relevant	relevant	ADJ
ftr-396	431	45	portfolios	portfolio	NOUN
ftr-396	431	46	without	without	ADP
ftr-396	431	47	knowing	know	VERB
ftr-396	431	48	which	which	DET
ftr-396	431	49	code	code	NOUN
ftr-396	431	50	section	section	NOUN
ftr-396	431	51	applies	apply	VERB
ftr-396	431	52	.	.	PUNCT
ftr-396	432	1	we	we	PRON
ftr-396	432	2	found	find	VERB
ftr-396	432	3	“	"	PUNCT
ftr-396	432	4	nonstatutory	nonstatutory	ADJ
ftr-396	432	5	stock	stock	NOUN
ftr-396	432	6	options	option	NOUN
ftr-396	432	7	”	"	PUNCT
ftr-396	432	8	in	in	ADP
ftr-396	432	9	the	the	DET
ftr-396	432	10	keyword	keyword	NOUN
ftr-396	432	11	index	index	NOUN
ftr-396	432	12	for	for	ADP
ftr-396	432	13	the	the	DET
ftr-396	432	14	portfolios	portfolio	NOUN
ftr-396	432	15	.	.	PUNCT
ftr-396	433	1	this	this	DET
ftr-396	433	2	heading	heading	NOUN
ftr-396	433	3	led	lead	VERB
ftr-396	433	4	us	we	PRON
ftr-396	433	5	to	to	ADP
ftr-396	433	6	a	a	DET
ftr-396	433	7	list	list	NOUN
ftr-396	433	8	of	of	ADP
ftr-396	433	9	subtopics	subtopic	NOUN
ftr-396	433	10	,	,	PUNCT
ftr-396	433	11	including	include	VERB
ftr-396	433	12	subheadings	subheading	NOUN
ftr-396	433	13	on	on	ADP
ftr-396	433	14	:	:	PUNCT
ftr-396	433	15	(	(	PUNCT
ftr-396	433	16	1	1	X
ftr-396	433	17	)	)	PUNCT
ftr-396	433	18	options	option	NOUN
ftr-396	433	19	with	with	ADP
ftr-396	433	20	a	a	DET
ftr-396	433	21	readily	readily	ADV
ftr-396	433	22	ascertainable	ascertainable	ADJ
ftr-396	433	23	fmv	fmv	NOUN
ftr-396	433	24	at	at	ADP
ftr-396	433	25	grant	grant	NOUN
ftr-396	433	26	;	;	PUNCT
ftr-396	433	27	and	and	CCONJ
ftr-396	433	28	(	(	PUNCT
ftr-396	433	29	2	2	X
ftr-396	433	30	)	)	PUNCT
ftr-396	433	31	options	option	NOUN
ftr-396	433	32	without	without	ADP
ftr-396	433	33	a	a	DET
ftr-396	433	34	readily	readily	ADV
ftr-396	433	35	ascertainable	ascertainable	ADJ
ftr-396	433	36	fmv	fmv	NOUN
ftr-396	433	37	at	at	ADP
ftr-396	433	38	grant	grant	NOUN
ftr-396	433	39	.	.	PUNCT
ftr-396	434	1	these	these	DET
ftr-396	434	2	subheadings	subheading	NOUN
ftr-396	434	3	linked	link	VERB
ftr-396	434	4	to	to	ADP
ftr-396	434	5	subsections	subsection	NOUN
ftr-396	434	6	of	of	ADP
ftr-396	434	7	portfolio	portfolio	NOUN
ftr-396	434	8	383	383	NUM
ftr-396	434	9	and	and	CCONJ
ftr-396	434	10	portfolio	portfolio	NOUN
ftr-396	434	11	384	384	NUM
ftr-396	434	12	in	in	SCONJ
ftr-396	434	13	which	which	DET
ftr-396	434	14	application	application	NOUN
ftr-396	434	15	of	of	ADP
ftr-396	434	16	section	section	NOUN
ftr-396	434	17	83	83	NUM
ftr-396	434	18	to	to	ADP
ftr-396	434	19	options	option	NOUN
ftr-396	434	20	was	be	AUX
ftr-396	434	21	explained	explain	VERB
ftr-396	434	22	,	,	PUNCT
ftr-396	434	23	but	but	CCONJ
ftr-396	434	24	did	do	AUX
ftr-396	434	25	not	not	PART
ftr-396	434	26	link	link	VERB
ftr-396	434	27	to	to	ADP
ftr-396	434	28	the	the	DET
ftr-396	434	29	subsections	subsection	NOUN
ftr-396	434	30	of	of	ADP
ftr-396	434	31	those	those	DET
ftr-396	434	32	two	two	NUM
ftr-396	434	33	portfolios	portfolio	NOUN
ftr-396	434	34	in	in	ADP
ftr-396	434	35	which	which	PRON
ftr-396	434	36	the	the	DET
ftr-396	434	37	section	section	NOUN
ftr-396	434	38	409a	409a	PROPN
ftr-396	434	39	issue	issue	NOUN
ftr-396	434	40	was	be	AUX
ftr-396	434	41	raised	raise	VERB
ftr-396	434	42	with	with	ADP
ftr-396	434	43	respect	respect	NOUN
ftr-396	434	44	to	to	ADP
ftr-396	434	45	options	option	NOUN
ftr-396	434	46	.	.	PUNCT
ftr-396	435	1	summary	summary	NOUN
ftr-396	435	2	of	of	ADP
ftr-396	435	3	search	search	NOUN
ftr-396	435	4	pathways	pathway	NOUN
ftr-396	435	5	:	:	PUNCT
ftr-396	435	6	home	home	NOUN
ftr-396	435	7	>	>	X
ftr-396	435	8	federal	federal	ADJ
ftr-396	435	9	/	/	SYM
ftr-396	435	10	foreign	foreign	ADJ
ftr-396	435	11	library	library	NOUN
ftr-396	435	12	>	>	X
ftr-396	435	13	federal	federal	ADJ
ftr-396	435	14	/	/	SYM
ftr-396	435	15	foreign	foreign	ADJ
ftr-396	435	16	indexes	index	NOUN
ftr-396	435	17	>	>	X
ftr-396	435	18	u.s	u.s	PROPN
ftr-396	435	19	.	.	PROPN
ftr-396	435	20	income	income	NOUN
ftr-396	435	21	portfolios	portfolio	NOUN
ftr-396	435	22	keyword	keyword	NOUN
ftr-396	435	23	index	index	NOUN
ftr-396	435	24	>	>	X
ftr-396	435	25	click	click	VERB
ftr-396	435	26	on	on	ADP
ftr-396	435	27	the	the	DET
ftr-396	435	28	letter	letter	NOUN
ftr-396	435	29	“	"	PUNCT
ftr-396	435	30	n	n	CCONJ
ftr-396	435	31	”	"	PUNCT
ftr-396	435	32	>	>	X
ftr-396	435	33	click	click	VERB
ftr-396	435	34	on	on	ADP
ftr-396	435	35	“	"	PUNCT
ftr-396	435	36	nonstatutory	nonstatutory	ADJ
ftr-396	435	37	stock	stock	NOUN
ftr-396	435	38	options	option	NOUN
ftr-396	435	39	(	(	PUNCT
ftr-396	435	40	nsos	nsos	ADJ
ftr-396	435	41	)	)	PUNCT
ftr-396	435	42	”	"	PUNCT
ftr-396	435	43	>	>	X
ftr-396	435	44	scroll	scroll	NOUN
ftr-396	435	45	down	down	ADP
ftr-396	435	46	to	to	ADP
ftr-396	435	47	index	index	NOUN
ftr-396	435	48	subheadings	subheading	NOUN
ftr-396	435	49	under	under	ADP
ftr-396	435	50	“	"	PUNCT
ftr-396	435	51	readily	readily	ADV
ftr-396	435	52	ascertainable	ascertainable	ADJ
ftr-396	435	53	fmv	fmv	NOUN
ftr-396	435	54	”	"	PUNCT
ftr-396	435	55	>	>	PUNCT
ftr-396	435	56	click	click	VERB
ftr-396	435	57	on	on	ADP
ftr-396	435	58	links	link	NOUN
ftr-396	435	59	to	to	ADP
ftr-396	435	60	portfolio	portfolio	NOUN
ftr-396	435	61	383	383	NUM
ftr-396	435	62	and	and	CCONJ
ftr-396	435	63	portfolio	portfolio	NOUN
ftr-396	435	64	384	384	NUM
ftr-396	435	65	.	.	PUNCT
ftr-396	435	66	searching	search	VERB
ftr-396	435	67	in	in	ADP
ftr-396	435	68	the	the	DET
ftr-396	435	69	bna	bna	PROPN
ftr-396	435	70	daily	daily	ADJ
ftr-396	435	71	tax	tax	NOUN
ftr-396	435	72	report	report	NOUN
ftr-396	435	73	is	be	AUX
ftr-396	435	74	also	also	ADV
ftr-396	435	75	a	a	DET
ftr-396	435	76	good	good	ADJ
ftr-396	435	77	way	way	NOUN
ftr-396	435	78	to	to	PART
ftr-396	435	79	look	look	VERB
ftr-396	435	80	for	for	ADP
ftr-396	435	81	current	current	ADJ
ftr-396	435	82	developments	development	NOUN
ftr-396	435	83	related	relate	VERB
ftr-396	435	84	to	to	ADP
ftr-396	435	85	a	a	DET
ftr-396	435	86	research	research	NOUN
ftr-396	435	87	topic	topic	NOUN
ftr-396	435	88	.	.	PUNCT
ftr-396	436	1	searching	search	VERB
ftr-396	436	2	all	all	DET
ftr-396	436	3	issues	issue	NOUN
ftr-396	436	4	of	of	ADP
ftr-396	436	5	the	the	DET
ftr-396	436	6	bna	bna	PROPN
ftr-396	436	7	daily	daily	ADJ
ftr-396	436	8	tax	tax	NOUN
ftr-396	436	9	report	report	NOUN
ftr-396	436	10	for	for	ADP
ftr-396	436	11	“	"	PUNCT
ftr-396	436	12	83	83	NUM
ftr-396	436	13	and	and	CCONJ
ftr-396	436	14	options	option	NOUN
ftr-396	436	15	”	"	PUNCT
ftr-396	436	16	yields	yield	VERB
ftr-396	436	17	many	many	ADJ
ftr-396	436	18	results	result	NOUN
ftr-396	436	19	,	,	PUNCT
ftr-396	436	20	some	some	PRON
ftr-396	436	21	of	of	ADP
ftr-396	436	22	which	which	PRON
ftr-396	436	23	are	be	AUX
ftr-396	436	24	not	not	PART
ftr-396	436	25	relevant	relevant	ADJ
ftr-396	436	26	.	.	PUNCT
ftr-396	437	1	however	however	ADV
ftr-396	437	2	,	,	PUNCT
ftr-396	437	3	about	about	ADV
ftr-396	437	4	one	one	NUM
ftr-396	437	5	page	page	NOUN
ftr-396	437	6	down	down	ADP
ftr-396	437	7	from	from	ADP
ftr-396	437	8	the	the	DET
ftr-396	437	9	top	top	NOUN
ftr-396	437	10	of	of	ADP
ftr-396	437	11	the	the	DET
ftr-396	437	12	results	result	NOUN
ftr-396	437	13	are	be	AUX
ftr-396	437	14	two	two	NUM
ftr-396	437	15	hits	hit	NOUN
ftr-396	437	16	for	for	ADP
ftr-396	437	17	“	"	PUNCT
ftr-396	437	18	irs	irs	PROPN
ftr-396	437	19	final	final	ADJ
ftr-396	437	20	rules	rule	NOUN
ftr-396	437	21	(	(	PUNCT
ftr-396	437	22	t.d	t.d	PROPN
ftr-396	437	23	.	.	NOUN
ftr-396	437	24	9321	9321	NUM
ftr-396	437	25	)	)	PUNCT
ftr-396	437	26	on	on	ADP
ftr-396	437	27	409a	409a	PROPN
ftr-396	437	28	nonqualified	nonqualifie	VERB
ftr-396	437	29	deferred	defer	VERB
ftr-396	437	30	compensation	compensation	NOUN
ftr-396	437	31	plans	plan	NOUN
ftr-396	437	32	.	.	PUNCT
ftr-396	437	33	”	"	PUNCT
ftr-396	438	1	searching	search	VERB
ftr-396	438	2	for	for	ADP
ftr-396	438	3	“	"	PUNCT
ftr-396	438	4	409a	409a	PROPN
ftr-396	438	5	and	and	CCONJ
ftr-396	438	6	options	option	NOUN
ftr-396	438	7	”	"	PUNCT
ftr-396	438	8	yields	yield	VERB
ftr-396	438	9	many	many	ADJ
ftr-396	438	10	potentially	potentially	ADV
ftr-396	438	11	useful	useful	ADJ
ftr-396	438	12	articles	article	NOUN
ftr-396	438	13	as	as	ADV
ftr-396	438	14	well	well	ADV
ftr-396	438	15	.	.	PUNCT
ftr-396	439	1	60	60	NUM
ftr-396	439	2	.	.	PUNCT
ftr-396	439	3	a.	a.	PROPN
ftr-396	439	4	thomas	thomas	PROPN
ftr-396	439	5	brisendine	brisendine	PROPN
ftr-396	439	6	,	,	PUNCT
ftr-396	439	7	e.	e.	PROPN
ftr-396	439	8	thomas	thomas	PROPN
ftr-396	439	9	veal	veal	PROPN
ftr-396	439	10	,	,	PUNCT
ftr-396	439	11	&	&	CCONJ
ftr-396	439	12	elizabeth	elizabeth	PROPN
ftr-396	439	13	drigotas	drigotas	PROPN
ftr-396	439	14	,	,	PUNCT
ftr-396	439	15	deferred	defer	VERB
ftr-396	439	16	compensation	compensation	NOUN
ftr-396	439	17	arrangements	arrangement	NOUN
ftr-396	439	18	,	,	PUNCT
ftr-396	439	19	385	385	NUM
ftr-396	439	20	-	-	PUNCT
ftr-396	439	21	4th	4th	ADJ
ftr-396	439	22	tax	tax	NOUN
ftr-396	439	23	mgmt	mgmt	NOUN
ftr-396	439	24	.	.	PUNCT
ftr-396	440	1	(	(	PUNCT
ftr-396	440	2	bna	bna	PROPN
ftr-396	440	3	)	)	PUNCT
ftr-396	440	4	.	.	PUNCT
ftr-396	441	1	2008	2008	NUM
ftr-396	442	1	the	the	DET
ftr-396	442	2	virtural	virtural	ADJ
ftr-396	442	3	tax	tax	NOUN
ftr-396	442	4	library	library	NOUN
ftr-396	442	5	963	963	NUM
ftr-396	442	6	summary	summary	NOUN
ftr-396	442	7	of	of	ADP
ftr-396	442	8	search	search	NOUN
ftr-396	442	9	pathways	pathway	NOUN
ftr-396	442	10	:	:	PUNCT
ftr-396	442	11	daily	daily	ADJ
ftr-396	442	12	tax	tax	NOUN
ftr-396	442	13	report	report	NOUN
ftr-396	442	14	>	>	X
ftr-396	442	15	search	search	NOUN
ftr-396	442	16	all	all	DET
ftr-396	442	17	issues	issue	NOUN
ftr-396	442	18	>	>	X
ftr-396	442	19	keyword	keyword	NOUN
ftr-396	442	20	search	search	NOUN
ftr-396	442	21	of	of	ADP
ftr-396	442	22	“	"	PUNCT
ftr-396	442	23	83	83	NUM
ftr-396	442	24	and	and	CCONJ
ftr-396	442	25	options	option	NOUN
ftr-396	442	26	”	"	PUNCT
ftr-396	442	27	yields	yield	VERB
ftr-396	442	28	1000	1000	NUM
ftr-396	442	29	hits	hit	VERB
ftr-396	442	30	>	>	X
ftr-396	442	31	scroll	scroll	NOUN
ftr-396	442	32	down	down	ADP
ftr-396	442	33	to	to	ADP
ftr-396	442	34	hits	hit	NOUN
ftr-396	442	35	from	from	ADP
ftr-396	442	36	4/11/2007	4/11/2007	NUM
ftr-396	442	37	,	,	PUNCT
ftr-396	442	38	to	to	PART
ftr-396	442	39	view	view	VERB
ftr-396	442	40	final	final	ADJ
ftr-396	442	41	regulations	regulation	NOUN
ftr-396	442	42	under	under	ADP
ftr-396	442	43	section	section	NOUN
ftr-396	442	44	409a	409a	PROPN
ftr-396	442	45	.	.	PUNCT
ftr-396	443	1	summary	summary	NOUN
ftr-396	443	2	of	of	ADP
ftr-396	443	3	alternate	alternate	ADJ
ftr-396	443	4	search	search	NOUN
ftr-396	443	5	pathways	pathway	NOUN
ftr-396	443	6	:	:	PUNCT
ftr-396	443	7	daily	daily	ADJ
ftr-396	443	8	tax	tax	NOUN
ftr-396	443	9	report	report	NOUN
ftr-396	443	10	>	>	X
ftr-396	443	11	search	search	NOUN
ftr-396	443	12	all	all	DET
ftr-396	443	13	issues	issue	NOUN
ftr-396	443	14	>	>	X
ftr-396	443	15	keyword	keyword	NOUN
ftr-396	443	16	search	search	NOUN
ftr-396	443	17	of	of	ADP
ftr-396	443	18	“	"	PUNCT
ftr-396	443	19	409a	409a	PROPN
ftr-396	443	20	and	and	CCONJ
ftr-396	443	21	options	option	NOUN
ftr-396	443	22	”	"	PUNCT
ftr-396	443	23	yields	yield	VERB
ftr-396	443	24	275	275	NUM
ftr-396	443	25	hits	hit	NOUN
ftr-396	443	26	.	.	PUNCT
ftr-396	444	1	a	a	DET
ftr-396	444	2	citation	citation	NOUN
ftr-396	444	3	search	search	NOUN
ftr-396	444	4	could	could	AUX
ftr-396	444	5	provide	provide	VERB
ftr-396	444	6	another	another	DET
ftr-396	444	7	route	route	NOUN
ftr-396	444	8	to	to	ADP
ftr-396	444	9	the	the	DET
ftr-396	444	10	relevant	relevant	ADJ
ftr-396	444	11	portfolios	portfolio	NOUN
ftr-396	444	12	.	.	PUNCT
ftr-396	445	1	from	from	ADP
ftr-396	445	2	the	the	DET
ftr-396	445	3	home	home	NOUN
ftr-396	445	4	page	page	NOUN
ftr-396	445	5	,	,	PUNCT
ftr-396	445	6	a	a	DET
ftr-396	445	7	researcher	researcher	NOUN
ftr-396	445	8	could	could	AUX
ftr-396	445	9	click	click	VERB
ftr-396	445	10	on	on	ADP
ftr-396	445	11	“	"	PUNCT
ftr-396	445	12	go	go	VERB
ftr-396	445	13	to	to	ADP
ftr-396	445	14	,	,	PUNCT
ftr-396	445	15	”	"	PUNCT
ftr-396	445	16	which	which	PRON
ftr-396	445	17	brings	bring	VERB
ftr-396	445	18	up	up	ADP
ftr-396	445	19	a	a	DET
ftr-396	445	20	citation	citation	NOUN
ftr-396	445	21	template	template	NOUN
ftr-396	445	22	with	with	ADP
ftr-396	445	23	boxes	box	NOUN
ftr-396	445	24	in	in	ADP
ftr-396	445	25	which	which	PRON
ftr-396	445	26	to	to	PART
ftr-396	445	27	enter	enter	VERB
ftr-396	445	28	various	various	ADJ
ftr-396	445	29	types	type	NOUN
ftr-396	445	30	of	of	ADP
ftr-396	445	31	citations	citation	NOUN
ftr-396	445	32	.	.	PUNCT
ftr-396	446	1	entering	enter	VERB
ftr-396	446	2	“	"	PUNCT
ftr-396	446	3	83	83	NUM
ftr-396	446	4	”	"	PUNCT
ftr-396	446	5	in	in	ADP
ftr-396	446	6	the	the	DET
ftr-396	446	7	irc	irc	PROPN
ftr-396	446	8	box	box	PROPN
ftr-396	446	9	and	and	CCONJ
ftr-396	446	10	clicking	click	VERB
ftr-396	446	11	on	on	ADP
ftr-396	446	12	“	"	PUNCT
ftr-396	446	13	go	go	VERB
ftr-396	446	14	”	"	PUNCT
ftr-396	446	15	would	would	AUX
ftr-396	446	16	take	take	VERB
ftr-396	446	17	the	the	DET
ftr-396	446	18	researcher	researcher	NOUN
ftr-396	446	19	to	to	ADP
ftr-396	446	20	the	the	DET
ftr-396	446	21	text	text	NOUN
ftr-396	446	22	of	of	ADP
ftr-396	446	23	section	section	NOUN
ftr-396	446	24	83	83	NUM
ftr-396	446	25	.	.	PUNCT
ftr-396	447	1	links	link	NOUN
ftr-396	447	2	to	to	ADP
ftr-396	447	3	the	the	DET
ftr-396	447	4	portfolios	portfolio	NOUN
ftr-396	447	5	are	be	AUX
ftr-396	447	6	embedded	embed	VERB
ftr-396	447	7	in	in	ADP
ftr-396	447	8	the	the	DET
ftr-396	447	9	text	text	NOUN
ftr-396	447	10	of	of	ADP
ftr-396	447	11	section	section	NOUN
ftr-396	447	12	83	83	NUM
ftr-396	447	13	.	.	PUNCT
ftr-396	448	1	a	a	DET
ftr-396	448	2	researcher	researcher	NOUN
ftr-396	448	3	could	could	AUX
ftr-396	448	4	also	also	ADV
ftr-396	448	5	access	access	VERB
ftr-396	448	6	the	the	DET
ftr-396	448	7	portfolios	portfolio	NOUN
ftr-396	448	8	with	with	ADP
ftr-396	448	9	a	a	DET
ftr-396	448	10	citation	citation	NOUN
ftr-396	448	11	search	search	NOUN
ftr-396	448	12	of	of	ADP
ftr-396	448	13	regulations	regulation	NOUN
ftr-396	448	14	section	section	NOUN
ftr-396	448	15	1.83	1.83	NUM
ftr-396	448	16	-	-	SYM
ftr-396	448	17	7	7	NUM
ftr-396	448	18	.	.	PUNCT
ftr-396	449	1	the	the	DET
ftr-396	449	2	bna	bna	PROPN
ftr-396	449	3	platform	platform	NOUN
ftr-396	449	4	offers	offer	VERB
ftr-396	449	5	many	many	ADJ
ftr-396	449	6	different	different	ADJ
ftr-396	449	7	ways	way	NOUN
ftr-396	449	8	to	to	PART
ftr-396	449	9	access	access	VERB
ftr-396	449	10	the	the	DET
ftr-396	449	11	relevant	relevant	ADJ
ftr-396	449	12	portfolios	portfolio	NOUN
ftr-396	449	13	.	.	PUNCT
ftr-396	450	1	which	which	PRON
ftr-396	450	2	of	of	ADP
ftr-396	450	3	the	the	DET
ftr-396	450	4	alternative	alternative	ADJ
ftr-396	450	5	routes	route	NOUN
ftr-396	450	6	is	be	AUX
ftr-396	450	7	best	good	ADJ
ftr-396	450	8	depends	depend	VERB
ftr-396	450	9	on	on	ADP
ftr-396	450	10	how	how	SCONJ
ftr-396	450	11	much	much	ADJ
ftr-396	450	12	is	be	AUX
ftr-396	450	13	known	know	VERB
ftr-396	450	14	about	about	ADP
ftr-396	450	15	the	the	DET
ftr-396	450	16	research	research	NOUN
ftr-396	450	17	problem	problem	NOUN
ftr-396	450	18	and	and	CCONJ
ftr-396	450	19	the	the	DET
ftr-396	450	20	researcher	researcher	NOUN
ftr-396	450	21	’s	’s	PART
ftr-396	450	22	preferences	preference	NOUN
ftr-396	450	23	.	.	PUNCT
ftr-396	451	1	our	our	PRON
ftr-396	451	2	first	first	ADJ
ftr-396	451	3	and	and	CCONJ
ftr-396	451	4	second	second	ADJ
ftr-396	451	5	searches	search	NOUN
ftr-396	451	6	clearly	clearly	ADV
ftr-396	451	7	identified	identify	VERB
ftr-396	451	8	the	the	DET
ftr-396	451	9	section	section	NOUN
ftr-396	451	10	409a	409a	PROPN
ftr-396	451	11	issue	issue	NOUN
ftr-396	451	12	.	.	PUNCT
ftr-396	452	1	the	the	DET
ftr-396	452	2	portfolios	portfolio	NOUN
ftr-396	452	3	on	on	ADP
ftr-396	452	4	section	section	NOUN
ftr-396	452	5	83	83	NUM
ftr-396	452	6	and	and	CCONJ
ftr-396	452	7	on	on	ADP
ftr-396	452	8	nonqualified	nonqualified	ADJ
ftr-396	452	9	stock	stock	NOUN
ftr-396	452	10	options	option	NOUN
ftr-396	452	11	both	both	PRON
ftr-396	452	12	discussed	discuss	VERB
ftr-396	452	13	section	section	NOUN
ftr-396	452	14	409a	409a	PROPN
ftr-396	452	15	,	,	PUNCT
ftr-396	452	16	which	which	PRON
ftr-396	452	17	would	would	AUX
ftr-396	452	18	alert	alert	VERB
ftr-396	452	19	a	a	DET
ftr-396	452	20	researcher	researcher	NOUN
ftr-396	452	21	to	to	ADP
ftr-396	452	22	the	the	DET
ftr-396	452	23	issue	issue	NOUN
ftr-396	452	24	,	,	PUNCT
ftr-396	452	25	even	even	ADV
ftr-396	452	26	if	if	SCONJ
ftr-396	452	27	he	he	PRON
ftr-396	452	28	did	do	AUX
ftr-396	452	29	not	not	PART
ftr-396	452	30	know	know	VERB
ftr-396	452	31	to	to	PART
ftr-396	452	32	look	look	VERB
ftr-396	452	33	for	for	ADP
ftr-396	452	34	it	it	PRON
ftr-396	452	35	.	.	PUNCT
ftr-396	453	1	the	the	DET
ftr-396	453	2	portfolios	portfolio	NOUN
ftr-396	453	3	and	and	CCONJ
ftr-396	453	4	the	the	DET
ftr-396	453	5	bna	bna	PROPN
ftr-396	453	6	daily	daily	PROPN
ftr-396	453	7	tax	tax	NOUN
ftr-396	453	8	report	report	NOUN
ftr-396	453	9	provided	provide	VERB
ftr-396	453	10	quite	quite	ADV
ftr-396	453	11	964	964	NUM
ftr-396	453	12	florida	florida	PROPN
ftr-396	453	13	tax	tax	NOUN
ftr-396	453	14	review	review	NOUN
ftr-396	453	15	[	[	X
ftr-396	453	16	vol	vol	NOUN
ftr-396	453	17	.	.	NOUN
ftr-396	453	18	8:9	8:9	NUM
ftr-396	453	19	useful	useful	ADJ
ftr-396	453	20	content	content	NOUN
ftr-396	453	21	,	,	PUNCT
ftr-396	453	22	but	but	CCONJ
ftr-396	453	23	we	we	PRON
ftr-396	453	24	did	do	AUX
ftr-396	453	25	not	not	PART
ftr-396	453	26	find	find	VERB
ftr-396	453	27	most	most	ADJ
ftr-396	453	28	of	of	ADP
ftr-396	453	29	the	the	DET
ftr-396	453	30	other	other	ADJ
ftr-396	453	31	secondary	secondary	ADJ
ftr-396	453	32	source	source	NOUN
ftr-396	453	33	content	content	NOUN
ftr-396	453	34	on	on	ADP
ftr-396	453	35	the	the	DET
ftr-396	453	36	bna	bna	PROPN
ftr-396	453	37	platform	platform	NOUN
ftr-396	453	38	to	to	PART
ftr-396	453	39	be	be	AUX
ftr-396	453	40	particularly	particularly	ADV
ftr-396	453	41	helpful	helpful	ADJ
ftr-396	453	42	.	.	PUNCT
ftr-396	454	1	b.	b.	PROPN
ftr-396	454	2	cch	cch	PROPN
ftr-396	454	3	research	research	NOUN
ftr-396	454	4	results	result	NOUN
ftr-396	454	5	we	we	PRON
ftr-396	454	6	started	start	VERB
ftr-396	454	7	our	our	PRON
ftr-396	454	8	research	research	NOUN
ftr-396	454	9	by	by	ADP
ftr-396	454	10	browsing	browse	VERB
ftr-396	454	11	the	the	DET
ftr-396	454	12	table	table	NOUN
ftr-396	454	13	of	of	ADP
ftr-396	454	14	contents	content	NOUN
ftr-396	454	15	of	of	ADP
ftr-396	454	16	the	the	DET
ftr-396	454	17	standard	standard	ADJ
ftr-396	454	18	federal	federal	ADJ
ftr-396	454	19	income	income	NOUN
ftr-396	454	20	tax	tax	NOUN
ftr-396	454	21	reporter	reporter	NOUN
ftr-396	454	22	,	,	PUNCT
ftr-396	454	23	which	which	PRON
ftr-396	454	24	led	lead	VERB
ftr-396	454	25	us	we	PRON
ftr-396	454	26	to	to	PART
ftr-396	454	27	section	section	NOUN
ftr-396	454	28	83	83	NUM
ftr-396	454	29	,	,	PUNCT
ftr-396	454	30	regulations	regulation	NOUN
ftr-396	454	31	section	section	NOUN
ftr-396	454	32	1.83	1.83	NUM
ftr-396	454	33	-	-	SYM
ftr-396	454	34	7	7	NUM
ftr-396	454	35	,	,	PUNCT
ftr-396	454	36	and	and	CCONJ
ftr-396	454	37	a	a	DET
ftr-396	454	38	“	"	PUNCT
ftr-396	454	39	cch	cch	X
ftr-396	454	40	explanation	explanation	NOUN
ftr-396	454	41	”	"	PUNCT
ftr-396	454	42	of	of	ADP
ftr-396	454	43	the	the	DET
ftr-396	454	44	section	section	NOUN
ftr-396	454	45	83	83	NUM
ftr-396	454	46	treatment	treatment	NOUN
ftr-396	454	47	of	of	ADP
ftr-396	454	48	nonqualified	nonqualified	ADJ
ftr-396	454	49	options	option	NOUN
ftr-396	454	50	.	.	PUNCT
ftr-396	455	1	summary	summary	NOUN
ftr-396	455	2	of	of	ADP
ftr-396	455	3	search	search	NOUN
ftr-396	455	4	pathways	pathway	NOUN
ftr-396	455	5	:	:	PUNCT
ftr-396	455	6	federal	federal	ADJ
ftr-396	455	7	tax	tax	NOUN
ftr-396	455	8	>	>	X
ftr-396	455	9	cch	cch	NOUN
ftr-396	455	10	explanations	explanation	NOUN
ftr-396	455	11	and	and	CCONJ
ftr-396	455	12	analysis	analysis	NOUN
ftr-396	455	13	>	>	X
ftr-396	455	14	standard	standard	ADJ
ftr-396	455	15	federal	federal	ADJ
ftr-396	455	16	income	income	NOUN
ftr-396	455	17	tax	tax	NOUN
ftr-396	455	18	reporter	reporter	NOUN
ftr-396	455	19	(	(	PUNCT
ftr-396	455	20	toc	toc	VERB
ftr-396	455	21	view	view	NOUN
ftr-396	455	22	61	61	NUM
ftr-396	455	23	)	)	PUNCT
ftr-396	455	24	>	>	X
ftr-396	455	25	income	income	NOUN
ftr-396	455	26	–	–	PUNCT
ftr-396	455	27	secs	secs	NOUN
ftr-396	455	28	.	.	PUNCT
ftr-396	456	1	61	61	NUM
ftr-396	456	2	-	-	SYM
ftr-396	456	3	90	90	NUM
ftr-396	456	4	>	>	PUNCT
ftr-396	456	5	property	property	NOUN
ftr-396	456	6	exchanged	exchange	VERB
ftr-396	456	7	for	for	ADP
ftr-396	456	8	services	service	NOUN
ftr-396	456	9	–	–	PUNCT
ftr-396	456	10	sec	sec	PROPN
ftr-396	456	11	.	.	PROPN
ftr-396	456	12	83	83	NUM
ftr-396	456	13	>	>	PUNCT
ftr-396	456	14	final	final	ADJ
ftr-396	456	15	-	-	PUNCT
ftr-396	456	16	reg	reg	NOUN
ftr-396	456	17	2007fed	2007fe	VERB
ftr-396	456	18	¶6388	¶6388	NOUN
ftr-396	456	19	,	,	PUNCT
ftr-396	456	20	§	§	NOUN
ftr-396	456	21	1.83	1.83	NUM
ftr-396	456	22	-	-	SYM
ftr-396	456	23	7	7	NUM
ftr-396	456	24	.	.	NUM
ftr-396	456	25	,	,	PUNCT
ftr-396	456	26	taxation	taxation	NOUN
ftr-396	456	27	of	of	ADP
ftr-396	456	28	nonqualified	nonqualified	ADJ
ftr-396	456	29	stock	stock	NOUN
ftr-396	456	30	options	option	NOUN
ftr-396	456	31	>	>	X
ftr-396	456	32	click	click	VERB
ftr-396	456	33	on	on	ADP
ftr-396	456	34	link	link	NOUN
ftr-396	456	35	to	to	ADP
ftr-396	456	36	“	"	PUNCT
ftr-396	456	37	cch	cch	NOUN
ftr-396	456	38	explanations	explanation	NOUN
ftr-396	456	39	”	"	PUNCT
ftr-396	456	40	>	>	PUNCT
ftr-396	456	41	click	click	VERB
ftr-396	456	42	on	on	ADP
ftr-396	456	43	link	link	NOUN
ftr-396	456	44	to	to	ADP
ftr-396	456	45	“	"	PUNCT
ftr-396	456	46	related	related	ADJ
ftr-396	456	47	topics	topic	NOUN
ftr-396	456	48	.	.	PUNCT
ftr-396	456	49	”	"	PUNCT
ftr-396	457	1	regulations	regulation	NOUN
ftr-396	457	2	section	section	NOUN
ftr-396	457	3	1.83	1.83	NUM
ftr-396	457	4	-	-	SYM
ftr-396	457	5	7	7	NUM
ftr-396	457	6	provides	provide	VERB
ftr-396	457	7	the	the	DET
ftr-396	457	8	general	general	ADJ
ftr-396	457	9	rule	rule	NOUN
ftr-396	457	10	that	that	PRON
ftr-396	457	11	section	section	NOUN
ftr-396	457	12	83	83	NUM
ftr-396	457	13	does	do	AUX
ftr-396	457	14	not	not	PART
ftr-396	457	15	apply	apply	VERB
ftr-396	457	16	to	to	ADP
ftr-396	457	17	the	the	DET
ftr-396	457	18	grant	grant	NOUN
ftr-396	457	19	of	of	ADP
ftr-396	457	20	a	a	DET
ftr-396	457	21	nonqualified	nonqualifie	VERB
ftr-396	457	22	stock	stock	NOUN
ftr-396	457	23	option	option	NOUN
ftr-396	457	24	if	if	SCONJ
ftr-396	457	25	the	the	DET
ftr-396	457	26	option	option	NOUN
ftr-396	457	27	does	do	AUX
ftr-396	457	28	not	not	PART
ftr-396	457	29	have	have	VERB
ftr-396	457	30	a	a	DET
ftr-396	457	31	readily	readily	ADV
ftr-396	457	32	ascertainable	ascertainable	ADJ
ftr-396	457	33	fair	fair	ADJ
ftr-396	457	34	market	market	NOUN
ftr-396	457	35	value	value	NOUN
ftr-396	457	36	.	.	PUNCT
ftr-396	458	1	section	section	NOUN
ftr-396	458	2	83	83	NUM
ftr-396	458	3	instead	instead	ADV
ftr-396	458	4	applies	apply	VERB
ftr-396	458	5	on	on	ADP
ftr-396	458	6	the	the	DET
ftr-396	458	7	subsequent	subsequent	ADJ
ftr-396	458	8	exercise	exercise	NOUN
ftr-396	458	9	of	of	ADP
ftr-396	458	10	the	the	DET
ftr-396	458	11	option	option	NOUN
ftr-396	458	12	.	.	PUNCT
ftr-396	459	1	a	a	DET
ftr-396	459	2	click	click	NOUN
ftr-396	459	3	on	on	ADP
ftr-396	459	4	the	the	DET
ftr-396	459	5	“	"	PUNCT
ftr-396	459	6	cch	cch	NOUN
ftr-396	459	7	explanations	explanation	NOUN
ftr-396	459	8	”	"	PUNCT
ftr-396	459	9	link	link	NOUN
ftr-396	459	10	yields	yield	NOUN
ftr-396	459	11	explanatory	explanatory	ADJ
ftr-396	459	12	text	text	NOUN
ftr-396	459	13	consistent	consistent	ADJ
ftr-396	459	14	with	with	ADP
ftr-396	459	15	this	this	DET
ftr-396	459	16	understanding	understanding	NOUN
ftr-396	459	17	,	,	PUNCT
ftr-396	459	18	and	and	CCONJ
ftr-396	459	19	a	a	DET
ftr-396	459	20	click	click	NOUN
ftr-396	459	21	on	on	ADP
ftr-396	459	22	the	the	DET
ftr-396	459	23	“	"	PUNCT
ftr-396	459	24	related	related	ADJ
ftr-396	459	25	topics	topic	NOUN
ftr-396	459	26	”	"	PUNCT
ftr-396	459	27	link	link	NOUN
ftr-396	459	28	takes	take	VERB
ftr-396	459	29	us	we	PRON
ftr-396	459	30	to	to	ADP
ftr-396	459	31	some	some	DET
ftr-396	459	32	broadly	broadly	ADV
ftr-396	459	33	related	relate	VERB
ftr-396	459	34	topics	topic	NOUN
ftr-396	459	35	.	.	PUNCT
ftr-396	460	1	importantly	importantly	ADV
ftr-396	460	2	,	,	PUNCT
ftr-396	460	3	the	the	DET
ftr-396	460	4	cch	cch	PROPN
ftr-396	460	5	editorial	editorial	NOUN
ftr-396	460	6	material	material	NOUN
ftr-396	460	7	does	do	AUX
ftr-396	460	8	not	not	PART
ftr-396	460	9	alert	alert	VERB
ftr-396	460	10	the	the	DET
ftr-396	460	11	researcher	researcher	NOUN
ftr-396	460	12	to	to	ADP
ftr-396	460	13	the	the	DET
ftr-396	460	14	potential	potential	ADJ
ftr-396	460	15	interaction	interaction	NOUN
ftr-396	460	16	of	of	ADP
ftr-396	460	17	section	section	NOUN
ftr-396	460	18	83	83	NUM
ftr-396	460	19	and	and	CCONJ
ftr-396	460	20	new	new	ADJ
ftr-396	460	21	section	section	NOUN
ftr-396	460	22	409a	409a	PROPN
ftr-396	460	23	.	.	PUNCT
ftr-396	461	1	next	next	ADV
ftr-396	461	2	,	,	PUNCT
ftr-396	461	3	we	we	PRON
ftr-396	461	4	formulated	formulate	VERB
ftr-396	461	5	a	a	DET
ftr-396	461	6	keyword	keyword	NOUN
ftr-396	461	7	search	search	NOUN
ftr-396	461	8	(	(	PUNCT
ftr-396	461	9	using	use	VERB
ftr-396	461	10	the	the	DET
ftr-396	461	11	search	search	NOUN
ftr-396	461	12	term	term	NOUN
ftr-396	461	13	“	"	PUNCT
ftr-396	461	14	83	83	NUM
ftr-396	461	15	and	and	CCONJ
ftr-396	461	16	options	option	NOUN
ftr-396	461	17	”	"	PUNCT
ftr-396	461	18	)	)	PUNCT
ftr-396	461	19	and	and	CCONJ
ftr-396	461	20	searched	search	VERB
ftr-396	461	21	again	again	ADV
ftr-396	461	22	in	in	ADP
ftr-396	461	23	the	the	DET
ftr-396	461	24	standard	standard	ADJ
ftr-396	461	25	federal	federal	ADJ
ftr-396	461	26	income	income	NOUN
ftr-396	461	27	tax	tax	NOUN
ftr-396	461	28	reporter	reporter	NOUN
ftr-396	461	29	.	.	PUNCT
ftr-396	462	1	this	this	DET
ftr-396	462	2	search	search	NOUN
ftr-396	462	3	produced	produce	VERB
ftr-396	462	4	41	41	NUM
ftr-396	462	5	“	"	PUNCT
ftr-396	462	6	hits	hit	NOUN
ftr-396	462	7	,	,	PUNCT
ftr-396	462	8	”	"	PUNCT
ftr-396	462	9	the	the	DET
ftr-396	462	10	first	first	ADJ
ftr-396	462	11	of	of	ADP
ftr-396	462	12	which	which	PRON
ftr-396	462	13	was	be	AUX
ftr-396	462	14	a	a	DET
ftr-396	462	15	“	"	PUNCT
ftr-396	462	16	cch	cch	X
ftr-396	462	17	explanation	explanation	NOUN
ftr-396	462	18	”	"	PUNCT
ftr-396	462	19	with	with	ADP
ftr-396	462	20	a	a	DET
ftr-396	462	21	cross	cross	NOUN
ftr-396	462	22	-	-	NOUN
ftr-396	462	23	reference	reference	NOUN
ftr-396	462	24	to	to	ADP
ftr-396	462	25	proposed	propose	VERB
ftr-396	462	26	regulations	regulation	NOUN
ftr-396	462	27	section	section	NOUN
ftr-396	462	28	1.409a-1(b	1.409a-1(b	PROPN
ftr-396	462	29	)	)	PUNCT
ftr-396	462	30	.	.	PUNCT
ftr-396	463	1	we	we	PRON
ftr-396	463	2	clicked	click	VERB
ftr-396	463	3	on	on	ADP
ftr-396	463	4	the	the	DET
ftr-396	463	5	first	first	ADJ
ftr-396	463	6	hit	hit	NOUN
ftr-396	463	7	,	,	PUNCT
ftr-396	463	8	to	to	PART
ftr-396	463	9	view	view	VERB
ftr-396	463	10	the	the	DET
ftr-396	463	11	cch	cch	PROPN
ftr-396	463	12	explanation	explanation	NOUN
ftr-396	463	13	,	,	PUNCT
ftr-396	463	14	and	and	CCONJ
ftr-396	463	15	clicked	click	VERB
ftr-396	463	16	on	on	ADP
ftr-396	463	17	a	a	DET
ftr-396	463	18	top	top	ADJ
ftr-396	463	19	line	line	NOUN
ftr-396	463	20	link	link	NOUN
ftr-396	463	21	to	to	PART
ftr-396	463	22	view	view	VERB
ftr-396	463	23	the	the	DET
ftr-396	463	24	final	final	ADJ
ftr-396	463	25	section	section	NOUN
ftr-396	463	26	409a	409a	PROPN
ftr-396	463	27	regulations	regulation	NOUN
ftr-396	463	28	.	.	PUNCT
ftr-396	464	1	(	(	PUNCT
ftr-396	464	2	in	in	ADP
ftr-396	464	3	other	other	ADJ
ftr-396	464	4	words	word	NOUN
ftr-396	464	5	,	,	PUNCT
ftr-396	464	6	the	the	DET
ftr-396	464	7	internal	internal	ADJ
ftr-396	464	8	links	link	NOUN
ftr-396	464	9	to	to	ADP
ftr-396	464	10	proposed	propose	VERB
ftr-396	464	11	regulations	regulation	NOUN
ftr-396	464	12	sections	section	NOUN
ftr-396	464	13	,	,	PUNCT
ftr-396	464	14	including	include	VERB
ftr-396	464	15	section	section	NOUN
ftr-396	464	16	1.409a-1(b	1.409a-1(b	NUM
ftr-396	464	17	)	)	PUNCT
ftr-396	464	18	,	,	PUNCT
ftr-396	464	19	actually	actually	ADV
ftr-396	464	20	linked	link	VERB
ftr-396	464	21	to	to	ADP
ftr-396	464	22	the	the	DET
ftr-396	464	23	final	final	ADJ
ftr-396	464	24	regulations	regulation	NOUN
ftr-396	464	25	.	.	PUNCT
ftr-396	464	26	)	)	PUNCT
ftr-396	465	1	summary	summary	NOUN
ftr-396	465	2	of	of	ADP
ftr-396	465	3	search	search	NOUN
ftr-396	465	4	pathways	pathway	NOUN
ftr-396	465	5	:	:	PUNCT
ftr-396	465	6	federal	federal	ADJ
ftr-396	465	7	tax	tax	NOUN
ftr-396	465	8	>	>	X
ftr-396	465	9	cch	cch	NOUN
ftr-396	465	10	explanations	explanation	NOUN
ftr-396	465	11	and	and	CCONJ
ftr-396	465	12	analysis	analysis	NOUN
ftr-396	465	13	>	>	X
ftr-396	465	14	standard	standard	ADJ
ftr-396	465	15	federal	federal	ADJ
ftr-396	465	16	income	income	NOUN
ftr-396	465	17	tax	tax	NOUN
ftr-396	465	18	reporter	reporter	NOUN
ftr-396	465	19	>	>	X
ftr-396	465	20	keyword	keyword	PROPN
ftr-396	465	21	search	search	NOUN
ftr-396	465	22	of	of	ADP
ftr-396	465	23	“	"	PUNCT
ftr-396	465	24	83	83	NUM
ftr-396	465	25	and	and	CCONJ
ftr-396	465	26	options	option	NOUN
ftr-396	465	27	”	"	PUNCT
ftr-396	465	28	yields	yield	VERB
ftr-396	465	29	41	41	NUM
ftr-396	465	30	hits	hit	NOUN
ftr-396	465	31	>	>	X
ftr-396	465	32	click	click	VERB
ftr-396	465	33	on	on	ADP
ftr-396	465	34	first	first	ADV
ftr-396	465	35	hit	hit	VERB
ftr-396	465	36	,	,	PUNCT
ftr-396	465	37	cch	cch	PROPN
ftr-396	465	38	explanation	explanation	PROPN
ftr-396	465	39	¶	¶	PROPN
ftr-396	465	40	18,960.042	18,960.042	NUM
ftr-396	465	41	>	>	PUNCT
ftr-396	465	42	click	click	VERB
ftr-396	465	43	on	on	ADP
ftr-396	465	44	top	top	ADJ
ftr-396	465	45	line	line	NOUN
ftr-396	465	46	link	link	NOUN
ftr-396	465	47	to	to	ADP
ftr-396	465	48	“	"	PUNCT
ftr-396	465	49	regulations	regulation	NOUN
ftr-396	465	50	.	.	PUNCT
ftr-396	465	51	”	"	PUNCT
ftr-396	466	1	61	61	NUM
ftr-396	466	2	.	.	PUNCT
ftr-396	466	3	table	table	NOUN
ftr-396	466	4	of	of	ADP
ftr-396	466	5	contents	content	NOUN
ftr-396	466	6	view	view	NOUN
ftr-396	466	7	.	.	PUNCT
ftr-396	467	1	2008	2008	NUM
ftr-396	468	1	the	the	DET
ftr-396	468	2	virtural	virtural	ADJ
ftr-396	468	3	tax	tax	NOUN
ftr-396	468	4	library	library	NOUN
ftr-396	468	5	965	965	NUM
ftr-396	468	6	the	the	DET
ftr-396	468	7	irc	irc	NOUN
ftr-396	468	8	and	and	CCONJ
ftr-396	468	9	regulations	regulation	NOUN
ftr-396	468	10	indicate	indicate	VERB
ftr-396	468	11	that	that	SCONJ
ftr-396	468	12	section	section	NOUN
ftr-396	468	13	409a	409a	PROPN
ftr-396	468	14	accelerates	accelerate	VERB
ftr-396	468	15	inclusion	inclusion	NOUN
ftr-396	468	16	of	of	ADP
ftr-396	468	17	income	income	NOUN
ftr-396	468	18	for	for	ADP
ftr-396	468	19	non	non	ADJ
ftr-396	468	20	-	-	ADJ
ftr-396	468	21	qualified	qualified	ADJ
ftr-396	468	22	deferred	defer	VERB
ftr-396	468	23	compensation	compensation	NOUN
ftr-396	468	24	and	and	CCONJ
ftr-396	468	25	imposes	impose	VERB
ftr-396	468	26	interest	interest	NOUN
ftr-396	468	27	and	and	CCONJ
ftr-396	468	28	a	a	DET
ftr-396	468	29	20	20	NUM
ftr-396	468	30	%	%	NOUN
ftr-396	468	31	penalty	penalty	NOUN
ftr-396	468	32	unless	unless	SCONJ
ftr-396	468	33	the	the	DET
ftr-396	468	34	taxpayer	taxpayer	NOUN
ftr-396	468	35	meets	meet	VERB
ftr-396	468	36	rather	rather	ADV
ftr-396	468	37	burdensome	burdensome	ADJ
ftr-396	468	38	election	election	NOUN
ftr-396	468	39	requirements	requirement	NOUN
ftr-396	468	40	,	,	PUNCT
ftr-396	468	41	the	the	DET
ftr-396	468	42	timing	timing	NOUN
ftr-396	468	43	of	of	ADP
ftr-396	468	44	which	which	PRON
ftr-396	468	45	is	be	AUX
ftr-396	468	46	somewhat	somewhat	ADV
ftr-396	468	47	unclear.62	unclear.62	NOUN
ftr-396	468	48	the	the	DET
ftr-396	468	49	regulations	regulation	NOUN
ftr-396	468	50	also	also	ADV
ftr-396	468	51	provide	provide	VERB
ftr-396	468	52	that	that	SCONJ
ftr-396	468	53	a	a	DET
ftr-396	468	54	nonqualified	nonqualifie	VERB
ftr-396	468	55	stock	stock	NOUN
ftr-396	468	56	option	option	NOUN
ftr-396	468	57	is	be	AUX
ftr-396	468	58	generally	generally	ADV
ftr-396	468	59	outside	outside	ADP
ftr-396	468	60	of	of	ADP
ftr-396	468	61	the	the	DET
ftr-396	468	62	scope	scope	NOUN
ftr-396	468	63	of	of	ADP
ftr-396	468	64	section	section	NOUN
ftr-396	468	65	409a	409a	PROPN
ftr-396	468	66	if	if	SCONJ
ftr-396	468	67	it	it	PRON
ftr-396	468	68	is	be	AUX
ftr-396	468	69	not	not	PART
ftr-396	468	70	“	"	PUNCT
ftr-396	468	71	in	in	ADP
ftr-396	468	72	-	-	PUNCT
ftr-396	468	73	the	the	DET
ftr-396	468	74	-	-	PUNCT
ftr-396	468	75	money	money	NOUN
ftr-396	468	76	”	"	PUNCT
ftr-396	468	77	at	at	ADP
ftr-396	468	78	the	the	DET
ftr-396	468	79	time	time	NOUN
ftr-396	468	80	of	of	ADP
ftr-396	468	81	the	the	DET
ftr-396	468	82	grant.63	grant.63	NOUN
ftr-396	468	83	under	under	ADP
ftr-396	468	84	this	this	DET
ftr-396	468	85	rule	rule	NOUN
ftr-396	468	86	,	,	PUNCT
ftr-396	468	87	the	the	DET
ftr-396	468	88	tax	tax	NOUN
ftr-396	468	89	treatment	treatment	NOUN
ftr-396	468	90	of	of	ADP
ftr-396	468	91	the	the	DET
ftr-396	468	92	issuance	issuance	NOUN
ftr-396	468	93	of	of	ADP
ftr-396	468	94	kanan	kanan	PROPN
ftr-396	468	95	’s	’s	PART
ftr-396	468	96	stock	stock	NOUN
ftr-396	468	97	options	option	NOUN
ftr-396	468	98	depends	depend	VERB
ftr-396	468	99	on	on	ADP
ftr-396	468	100	the	the	DET
ftr-396	468	101	fair	fair	ADJ
ftr-396	468	102	market	market	NOUN
ftr-396	468	103	value	value	NOUN
ftr-396	468	104	of	of	ADP
ftr-396	468	105	the	the	DET
ftr-396	468	106	underlying	underlying	ADJ
ftr-396	468	107	rmail	rmail	ADJ
ftr-396	468	108	stock	stock	NOUN
ftr-396	468	109	at	at	ADP
ftr-396	468	110	the	the	DET
ftr-396	468	111	time	time	NOUN
ftr-396	468	112	the	the	DET
ftr-396	468	113	options	option	NOUN
ftr-396	468	114	were	be	AUX
ftr-396	468	115	granted	grant	VERB
ftr-396	468	116	.	.	PUNCT
ftr-396	469	1	the	the	DET
ftr-396	469	2	regulations	regulation	NOUN
ftr-396	469	3	provide	provide	VERB
ftr-396	469	4	rules	rule	NOUN
ftr-396	469	5	for	for	ADP
ftr-396	469	6	valuing	value	VERB
ftr-396	469	7	the	the	DET
ftr-396	469	8	stock	stock	NOUN
ftr-396	469	9	of	of	ADP
ftr-396	469	10	a	a	DET
ftr-396	469	11	non	non	ADJ
ftr-396	469	12	-	-	ADJ
ftr-396	469	13	public	public	ADJ
ftr-396	469	14	company.64	company.64	NOUN
ftr-396	469	15	this	this	DET
ftr-396	469	16	search	search	NOUN
ftr-396	469	17	revealed	reveal	VERB
ftr-396	469	18	that	that	SCONJ
ftr-396	469	19	section	section	NOUN
ftr-396	469	20	409a	409a	PROPN
ftr-396	469	21	is	be	AUX
ftr-396	469	22	clearly	clearly	ADV
ftr-396	469	23	relevant	relevant	ADJ
ftr-396	469	24	,	,	PUNCT
ftr-396	469	25	for	for	ADP
ftr-396	469	26	purposes	purpose	NOUN
ftr-396	469	27	of	of	ADP
ftr-396	469	28	providing	provide	VERB
ftr-396	469	29	tax	tax	NOUN
ftr-396	469	30	advice	advice	NOUN
ftr-396	469	31	regarding	regard	VERB
ftr-396	469	32	the	the	DET
ftr-396	469	33	issuance	issuance	NOUN
ftr-396	469	34	of	of	ADP
ftr-396	469	35	the	the	DET
ftr-396	469	36	rmail	rmail	ADJ
ftr-396	469	37	options	option	NOUN
ftr-396	469	38	.	.	PUNCT
ftr-396	470	1	we	we	PRON
ftr-396	470	2	followed	follow	VERB
ftr-396	470	3	this	this	DET
ftr-396	470	4	search	search	NOUN
ftr-396	470	5	with	with	ADP
ftr-396	470	6	a	a	DET
ftr-396	470	7	keyword	keyword	NOUN
ftr-396	470	8	search	search	NOUN
ftr-396	470	9	,	,	PUNCT
ftr-396	470	10	using	use	VERB
ftr-396	470	11	the	the	DET
ftr-396	470	12	search	search	NOUN
ftr-396	470	13	term	term	NOUN
ftr-396	470	14	“	"	PUNCT
ftr-396	470	15	options	option	NOUN
ftr-396	470	16	and	and	CCONJ
ftr-396	470	17	409a	409a	NOUN
ftr-396	470	18	,	,	PUNCT
ftr-396	470	19	”	"	PUNCT
ftr-396	470	20	in	in	ADP
ftr-396	470	21	a	a	DET
ftr-396	470	22	cch	cch	NOUN
ftr-396	470	23	content	content	NOUN
ftr-396	470	24	grouping	group	VERB
ftr-396	470	25	called	call	VERB
ftr-396	470	26	“	"	PUNCT
ftr-396	470	27	current	current	ADJ
ftr-396	470	28	features	feature	NOUN
ftr-396	470	29	and	and	CCONJ
ftr-396	470	30	journals	journal	NOUN
ftr-396	470	31	.	.	PUNCT
ftr-396	471	1	”65	”65	NOUN
ftr-396	471	2	this	this	DET
ftr-396	471	3	search	search	NOUN
ftr-396	471	4	yields	yield	VERB
ftr-396	471	5	92	92	NUM
ftr-396	471	6	hits	hit	NOUN
ftr-396	471	7	,	,	PUNCT
ftr-396	471	8	several	several	ADJ
ftr-396	471	9	of	of	ADP
ftr-396	471	10	which	which	PRON
ftr-396	471	11	provide	provide	VERB
ftr-396	471	12	further	further	ADJ
ftr-396	471	13	discussion	discussion	NOUN
ftr-396	471	14	of	of	ADP
ftr-396	471	15	how	how	SCONJ
ftr-396	471	16	section	section	NOUN
ftr-396	471	17	409a	409a	PROPN
ftr-396	471	18	applies	apply	VERB
ftr-396	471	19	to	to	ADP
ftr-396	471	20	nonqualified	nonqualified	ADJ
ftr-396	471	21	stock	stock	NOUN
ftr-396	471	22	options	option	NOUN
ftr-396	471	23	.	.	PUNCT
ftr-396	472	1	a	a	DET
ftr-396	472	2	search	search	NOUN
ftr-396	472	3	of	of	ADP
ftr-396	472	4	the	the	DET
ftr-396	472	5	excellent	excellent	PROPN
ftr-396	472	6	ginsburg	ginsburg	PROPN
ftr-396	472	7	&	&	CCONJ
ftr-396	472	8	levin	levin	PROPN
ftr-396	472	9	treatise	treatise	PROPN
ftr-396	472	10	,	,	PUNCT
ftr-396	472	11	mergers	merger	NOUN
ftr-396	472	12	,	,	PUNCT
ftr-396	472	13	acquisitions	acquisition	NOUN
ftr-396	472	14	&	&	CCONJ
ftr-396	472	15	buyouts	buyout	NOUN
ftr-396	472	16	,	,	PUNCT
ftr-396	472	17	yielded	yield	VERB
ftr-396	472	18	one	one	NUM
ftr-396	472	19	very	very	ADV
ftr-396	472	20	useful	useful	ADJ
ftr-396	472	21	and	and	CCONJ
ftr-396	472	22	extended	extended	ADJ
ftr-396	472	23	discussion	discussion	NOUN
ftr-396	472	24	of	of	ADP
ftr-396	472	25	section	section	NOUN
ftr-396	472	26	409a	409a	PROPN
ftr-396	472	27	and	and	CCONJ
ftr-396	472	28	how	how	SCONJ
ftr-396	472	29	it	it	PRON
ftr-396	472	30	applies	apply	VERB
ftr-396	472	31	to	to	ADP
ftr-396	472	32	various	various	ADJ
ftr-396	472	33	compensation	compensation	NOUN
ftr-396	472	34	agreements.66	agreements.66	VERB
ftr-396	472	35	the	the	DET
ftr-396	472	36	results	result	NOUN
ftr-396	472	37	of	of	ADP
ftr-396	472	38	these	these	DET
ftr-396	472	39	searches	search	NOUN
ftr-396	472	40	demonstrate	demonstrate	VERB
ftr-396	472	41	that	that	SCONJ
ftr-396	472	42	different	different	ADJ
ftr-396	472	43	searches	search	NOUN
ftr-396	472	44	produce	produce	VERB
ftr-396	472	45	different	different	ADJ
ftr-396	472	46	results	result	NOUN
ftr-396	472	47	.	.	PUNCT
ftr-396	473	1	there	there	PRON
ftr-396	473	2	is	be	VERB
ftr-396	473	3	no	no	DET
ftr-396	473	4	warning	warning	NOUN
ftr-396	473	5	of	of	ADP
ftr-396	473	6	the	the	DET
ftr-396	473	7	section	section	NOUN
ftr-396	473	8	409a	409a	PROPN
ftr-396	473	9	issue	issue	NOUN
ftr-396	473	10	in	in	ADP
ftr-396	473	11	the	the	DET
ftr-396	473	12	standard	standard	ADJ
ftr-396	473	13	federal	federal	ADJ
ftr-396	473	14	income	income	NOUN
ftr-396	473	15	tax	tax	NOUN
ftr-396	473	16	reporter	reporter	NOUN
ftr-396	473	17	explanation	explanation	NOUN
ftr-396	473	18	of	of	ADP
ftr-396	473	19	section	section	NOUN
ftr-396	473	20	83	83	NUM
ftr-396	473	21	.	.	PUNCT
ftr-396	474	1	however	however	ADV
ftr-396	474	2	,	,	PUNCT
ftr-396	474	3	a	a	DET
ftr-396	474	4	keyword	keyword	NOUN
ftr-396	474	5	search	search	NOUN
ftr-396	474	6	for	for	ADP
ftr-396	474	7	“	"	PUNCT
ftr-396	474	8	83	83	NUM
ftr-396	474	9	and	and	CCONJ
ftr-396	474	10	option	option	NOUN
ftr-396	474	11	”	"	PUNCT
ftr-396	474	12	produced	produce	VERB
ftr-396	474	13	a	a	DET
ftr-396	474	14	section	section	NOUN
ftr-396	474	15	409a	409a	NOUN
ftr-396	474	16	discussion	discussion	NOUN
ftr-396	474	17	as	as	ADP
ftr-396	474	18	the	the	DET
ftr-396	474	19	first	first	ADJ
ftr-396	474	20	hit	hit	NOUN
ftr-396	474	21	.	.	PUNCT
ftr-396	475	1	the	the	DET
ftr-396	475	2	third	third	ADJ
ftr-396	475	3	and	and	CCONJ
ftr-396	475	4	fourth	fourth	ADJ
ftr-396	475	5	searches	search	NOUN
ftr-396	475	6	also	also	ADV
ftr-396	475	7	were	be	AUX
ftr-396	475	8	productive	productive	ADJ
ftr-396	475	9	.	.	PUNCT
ftr-396	476	1	the	the	DET
ftr-396	476	2	series	series	NOUN
ftr-396	476	3	of	of	ADP
ftr-396	476	4	searches	search	NOUN
ftr-396	476	5	revealed	reveal	VERB
ftr-396	476	6	important	important	ADJ
ftr-396	476	7	related	related	ADJ
ftr-396	476	8	primary	primary	ADJ
ftr-396	476	9	sources	source	NOUN
ftr-396	476	10	,	,	PUNCT
ftr-396	476	11	as	as	ADV
ftr-396	476	12	well	well	ADV
ftr-396	476	13	as	as	ADP
ftr-396	476	14	relevant	relevant	ADJ
ftr-396	476	15	discussions	discussion	NOUN
ftr-396	476	16	and	and	CCONJ
ftr-396	476	17	explanations	explanation	NOUN
ftr-396	476	18	.	.	PUNCT
ftr-396	477	1	c.	c.	PROPN
ftr-396	477	2	ria	ria	PROPN
ftr-396	477	3	checkpoint	checkpoint	NOUN
ftr-396	477	4	research	research	NOUN
ftr-396	477	5	results	result	VERB
ftr-396	477	6	an	an	DET
ftr-396	477	7	easy	easy	ADJ
ftr-396	477	8	way	way	NOUN
ftr-396	477	9	to	to	PART
ftr-396	477	10	begin	begin	VERB
ftr-396	477	11	researching	research	VERB
ftr-396	477	12	on	on	ADP
ftr-396	477	13	ria	ria	PROPN
ftr-396	477	14	checkpoint	checkpoint	NOUN
ftr-396	477	15	is	be	AUX
ftr-396	477	16	to	to	PART
ftr-396	477	17	go	go	VERB
ftr-396	477	18	straight	straight	ADV
ftr-396	477	19	to	to	ADP
ftr-396	477	20	the	the	DET
ftr-396	477	21	text	text	NOUN
ftr-396	477	22	of	of	ADP
ftr-396	477	23	the	the	DET
ftr-396	477	24	relevant	relevant	ADJ
ftr-396	477	25	code	code	NOUN
ftr-396	477	26	section	section	NOUN
ftr-396	477	27	.	.	PUNCT
ftr-396	478	1	we	we	PRON
ftr-396	478	2	began	begin	VERB
ftr-396	478	3	our	our	PRON
ftr-396	478	4	search	search	NOUN
ftr-396	478	5	by	by	ADP
ftr-396	478	6	clicking	click	VERB
ftr-396	478	7	on	on	ADP
ftr-396	478	8	the	the	DET
ftr-396	478	9	“	"	PUNCT
ftr-396	478	10	research	research	NOUN
ftr-396	478	11	”	"	PUNCT
ftr-396	478	12	tab	tab	NOUN
ftr-396	478	13	and	and	CCONJ
ftr-396	478	14	selecting	select	VERB
ftr-396	478	15	“	"	PUNCT
ftr-396	478	16	federal	federal	ADJ
ftr-396	478	17	”	"	PUNCT
ftr-396	478	18	as	as	ADP
ftr-396	478	19	the	the	DET
ftr-396	478	20	search	search	NOUN
ftr-396	478	21	practice	practice	NOUN
ftr-396	478	22	area	area	NOUN
ftr-396	478	23	.	.	PUNCT
ftr-396	479	1	we	we	PRON
ftr-396	479	2	clicked	click	VERB
ftr-396	479	3	on	on	ADP
ftr-396	479	4	“	"	PUNCT
ftr-396	479	5	code	code	PROPN
ftr-396	479	6	&	&	CCONJ
ftr-396	479	7	regs	reg	NOUN
ftr-396	479	8	”	"	PUNCT
ftr-396	479	9	(	(	PUNCT
ftr-396	479	10	under	under	ADP
ftr-396	479	11	the	the	DET
ftr-396	479	12	heading	heading	NOUN
ftr-396	479	13	“	"	PUNCT
ftr-396	479	14	find	find	VERB
ftr-396	479	15	by	by	ADP
ftr-396	479	16	citation	citation	NOUN
ftr-396	479	17	”	"	PUNCT
ftr-396	479	18	62	62	NUM
ftr-396	479	19	.	.	PUNCT
ftr-396	480	1	irc	irc	PROPN
ftr-396	480	2	§	§	PROPN
ftr-396	480	3	409a(1	409a(1	NUM
ftr-396	480	4	)	)	PUNCT
ftr-396	480	5	,	,	PUNCT
ftr-396	480	6	reg	reg	NOUN
ftr-396	480	7	.	.	PUNCT
ftr-396	481	1	§	§	PROPN
ftr-396	481	2	1.409a-2	1.409a-2	PROPN
ftr-396	481	3	.	.	PROPN
ftr-396	481	4	63	63	NUM
ftr-396	481	5	.	.	PUNCT
ftr-396	481	6	reg	reg	NOUN
ftr-396	481	7	.	.	PUNCT
ftr-396	482	1	§	§	PROPN
ftr-396	482	2	1.409a-1(b)(5	1.409a-1(b)(5	NUM
ftr-396	482	3	)	)	PUNCT
ftr-396	482	4	.	.	PUNCT
ftr-396	483	1	64	64	NUM
ftr-396	483	2	.	.	PUNCT
ftr-396	484	1	i	i	PRON
ftr-396	484	2	d.	d.	PROPN
ftr-396	484	3	65	65	NUM
ftr-396	484	4	.	.	PUNCT
ftr-396	485	1	this	this	DET
ftr-396	485	2	cch	cch	PROPN
ftr-396	485	3	grouping	grouping	NOUN
ftr-396	485	4	includes	include	VERB
ftr-396	485	5	the	the	DET
ftr-396	485	6	following	follow	VERB
ftr-396	485	7	income	income	NOUN
ftr-396	485	8	tax	tax	NOUN
ftr-396	485	9	sources	source	NOUN
ftr-396	485	10	:	:	PUNCT
ftr-396	485	11	(	(	PUNCT
ftr-396	485	12	1	1	X
ftr-396	485	13	)	)	PUNCT
ftr-396	485	14	federal	federal	ADJ
ftr-396	485	15	tax	tax	NOUN
ftr-396	485	16	day	day	NOUN
ftr-396	485	17	;	;	PUNCT
ftr-396	485	18	(	(	PUNCT
ftr-396	485	19	2	2	X
ftr-396	485	20	)	)	PUNCT
ftr-396	485	21	tax	tax	NOUN
ftr-396	485	22	shelter	shelter	NOUN
ftr-396	485	23	alert	alert	ADJ
ftr-396	485	24	;	;	PUNCT
ftr-396	485	25	(	(	PUNCT
ftr-396	485	26	3	3	X
ftr-396	485	27	)	)	PUNCT
ftr-396	485	28	cch	cch	NOUN
ftr-396	485	29	federal	federal	ADJ
ftr-396	485	30	tax	tax	NOUN
ftr-396	485	31	weekly	weekly	NOUN
ftr-396	485	32	;	;	PUNCT
ftr-396	485	33	(	(	PUNCT
ftr-396	485	34	4	4	X
ftr-396	485	35	)	)	PUNCT
ftr-396	485	36	taxes	taxis	NOUN
ftr-396	485	37	,	,	PUNCT
ftr-396	485	38	the	the	DET
ftr-396	485	39	tax	tax	NOUN
ftr-396	485	40	magazine	magazine	NOUN
ftr-396	485	41	;	;	PUNCT
ftr-396	485	42	(	(	PUNCT
ftr-396	485	43	5	5	X
ftr-396	485	44	)	)	PUNCT
ftr-396	485	45	corporate	corporate	ADJ
ftr-396	485	46	business	business	NOUN
ftr-396	485	47	taxation	taxation	NOUN
ftr-396	485	48	monthly	monthly	ADV
ftr-396	485	49	;	;	PUNCT
ftr-396	485	50	and	and	CCONJ
ftr-396	485	51	(	(	PUNCT
ftr-396	485	52	6	6	X
ftr-396	485	53	)	)	PUNCT
ftr-396	485	54	advance	advance	NOUN
ftr-396	485	55	release	release	NOUN
ftr-396	485	56	documents	document	NOUN
ftr-396	485	57	.	.	PUNCT
ftr-396	486	1	66	66	NUM
ftr-396	486	2	.	.	PUNCT
ftr-396	487	1	see	see	VERB
ftr-396	487	2	ginsburg	ginsburg	PROPN
ftr-396	487	3	&	&	CCONJ
ftr-396	487	4	levin	levin	PROPN
ftr-396	487	5	,	,	PUNCT
ftr-396	487	6	supra	supra	PROPN
ftr-396	487	7	note	note	PROPN
ftr-396	487	8	22	22	NUM
ftr-396	487	9	,	,	PUNCT
ftr-396	487	10	at	at	ADP
ftr-396	487	11	§	§	PROPN
ftr-396	487	12	1505.6.2	1505.6.2	NUM
ftr-396	487	13	.	.	PUNCT
ftr-396	488	1	at	at	ADP
ftr-396	488	2	the	the	DET
ftr-396	488	3	time	time	NOUN
ftr-396	488	4	we	we	PRON
ftr-396	488	5	performed	perform	VERB
ftr-396	488	6	our	our	PRON
ftr-396	488	7	research	research	NOUN
ftr-396	488	8	,	,	PUNCT
ftr-396	488	9	this	this	DET
ftr-396	488	10	treatise	treatise	NOUN
ftr-396	488	11	was	be	AUX
ftr-396	488	12	included	include	VERB
ftr-396	488	13	in	in	ADP
ftr-396	488	14	the	the	DET
ftr-396	488	15	standard	standard	ADJ
ftr-396	488	16	cch	cch	PROPN
ftr-396	488	17	federal	federal	ADJ
ftr-396	488	18	tax	tax	NOUN
ftr-396	488	19	research	research	NOUN
ftr-396	488	20	package	package	NOUN
ftr-396	488	21	.	.	PUNCT
ftr-396	489	1	this	this	DET
ftr-396	489	2	treatise	treatise	NOUN
ftr-396	489	3	is	be	AUX
ftr-396	489	4	now	now	ADV
ftr-396	489	5	available	available	ADJ
ftr-396	489	6	on	on	ADP
ftr-396	489	7	the	the	DET
ftr-396	489	8	cch	cch	PROPN
ftr-396	489	9	platform	platform	NOUN
ftr-396	489	10	only	only	ADV
ftr-396	489	11	if	if	SCONJ
ftr-396	489	12	the	the	DET
ftr-396	489	13	user	user	NOUN
ftr-396	489	14	purchases	purchase	VERB
ftr-396	489	15	a	a	DET
ftr-396	489	16	separate	separate	ADJ
ftr-396	489	17	subscription	subscription	NOUN
ftr-396	489	18	to	to	ADP
ftr-396	489	19	a	a	DET
ftr-396	489	20	specialized	specialized	ADJ
ftr-396	489	21	mergers	merger	NOUN
ftr-396	489	22	and	and	CCONJ
ftr-396	489	23	acquisitions	acquisition	NOUN
ftr-396	489	24	database	database	NOUN
ftr-396	489	25	.	.	PUNCT
ftr-396	490	1	966	966	NUM
ftr-396	490	2	florida	florida	PROPN
ftr-396	490	3	tax	tax	NOUN
ftr-396	490	4	review	review	NOUN
ftr-396	490	5	[	[	X
ftr-396	490	6	vol	vol	NOUN
ftr-396	490	7	.	.	NOUN
ftr-396	490	8	8:9	8:9	NUM
ftr-396	490	9	on	on	ADP
ftr-396	490	10	the	the	DET
ftr-396	490	11	left	left	ADJ
ftr-396	490	12	hand	hand	NOUN
ftr-396	490	13	toolbar	toolbar	NOUN
ftr-396	490	14	)	)	PUNCT
ftr-396	490	15	,	,	PUNCT
ftr-396	490	16	to	to	PART
ftr-396	490	17	bring	bring	VERB
ftr-396	490	18	up	up	ADP
ftr-396	490	19	a	a	DET
ftr-396	490	20	citation	citation	NOUN
ftr-396	490	21	search	search	NOUN
ftr-396	490	22	template	template	NOUN
ftr-396	490	23	.	.	PUNCT
ftr-396	491	1	we	we	PRON
ftr-396	491	2	typed	type	VERB
ftr-396	491	3	“	"	PUNCT
ftr-396	491	4	83	83	NUM
ftr-396	491	5	”	"	PUNCT
ftr-396	491	6	in	in	ADP
ftr-396	491	7	the	the	DET
ftr-396	491	8	“	"	PUNCT
ftr-396	491	9	current	current	ADJ
ftr-396	491	10	code	code	NOUN
ftr-396	491	11	”	"	PUNCT
ftr-396	491	12	box	box	NOUN
ftr-396	491	13	and	and	CCONJ
ftr-396	491	14	clicked	click	VERB
ftr-396	491	15	on	on	ADP
ftr-396	491	16	“	"	PUNCT
ftr-396	491	17	search	search	NOUN
ftr-396	491	18	.	.	PUNCT
ftr-396	491	19	”	"	PUNCT
ftr-396	492	1	from	from	ADP
ftr-396	492	2	the	the	DET
ftr-396	492	3	text	text	NOUN
ftr-396	492	4	of	of	ADP
ftr-396	492	5	the	the	DET
ftr-396	492	6	code	code	NOUN
ftr-396	492	7	section	section	NOUN
ftr-396	492	8	,	,	PUNCT
ftr-396	492	9	a	a	DET
ftr-396	492	10	researcher	researcher	NOUN
ftr-396	492	11	can	can	AUX
ftr-396	492	12	click	click	VERB
ftr-396	492	13	on	on	ADP
ftr-396	492	14	the	the	DET
ftr-396	492	15	top	top	ADJ
ftr-396	492	16	line	line	NOUN
ftr-396	492	17	buttons	button	NOUN
ftr-396	492	18	to	to	PART
ftr-396	492	19	link	link	VERB
ftr-396	492	20	directly	directly	ADV
ftr-396	492	21	to	to	ADP
ftr-396	492	22	:	:	PUNCT
ftr-396	492	23	(	(	PUNCT
ftr-396	492	24	1	1	X
ftr-396	492	25	)	)	PUNCT
ftr-396	492	26	explanations	explanation	NOUN
ftr-396	492	27	and	and	CCONJ
ftr-396	492	28	annotations	annotation	NOUN
ftr-396	492	29	in	in	ADP
ftr-396	492	30	the	the	DET
ftr-396	492	31	us	us	PROPN
ftr-396	492	32	.	.	PUNCT
ftr-396	493	1	tax	tax	NOUN
ftr-396	493	2	reporter	reporter	NOUN
ftr-396	493	3	;	;	PUNCT
ftr-396	493	4	(	(	PUNCT
ftr-396	493	5	2	2	X
ftr-396	493	6	)	)	PUNCT
ftr-396	493	7	the	the	DET
ftr-396	493	8	federal	federal	ADJ
ftr-396	493	9	tax	tax	NOUN
ftr-396	493	10	coordinator	coordinator	NOUN
ftr-396	493	11	;	;	PUNCT
ftr-396	493	12	(	(	PUNCT
ftr-396	493	13	3	3	X
ftr-396	493	14	)	)	PUNCT
ftr-396	493	15	regulations	regulation	NOUN
ftr-396	493	16	;	;	PUNCT
ftr-396	493	17	(	(	PUNCT
ftr-396	493	18	4	4	X
ftr-396	493	19	)	)	PUNCT
ftr-396	493	20	legislative	legislative	ADJ
ftr-396	493	21	history	history	NOUN
ftr-396	493	22	;	;	PUNCT
ftr-396	493	23	and	and	CCONJ
ftr-396	493	24	(	(	PUNCT
ftr-396	493	25	5	5	X
ftr-396	493	26	)	)	PUNCT
ftr-396	493	27	warren	warren	PROPN
ftr-396	493	28	,	,	PUNCT
ftr-396	493	29	gorham	gorham	PROPN
ftr-396	493	30	&	&	CCONJ
ftr-396	493	31	lamont	lamont	PROPN
ftr-396	493	32	treatises	treatise	NOUN
ftr-396	493	33	.	.	PUNCT
ftr-396	494	1	clicking	click	VERB
ftr-396	494	2	on	on	ADP
ftr-396	494	3	the	the	DET
ftr-396	494	4	top	top	ADJ
ftr-396	494	5	line	line	NOUN
ftr-396	494	6	“	"	PUNCT
ftr-396	494	7	expl	expl	NOUN
ftr-396	494	8	”	"	PUNCT
ftr-396	494	9	link	link	NOUN
ftr-396	494	10	produces	produce	VERB
ftr-396	494	11	links	link	NOUN
ftr-396	494	12	along	along	ADP
ftr-396	494	13	the	the	DET
ftr-396	494	14	left	left	ADJ
ftr-396	494	15	side	side	NOUN
ftr-396	494	16	of	of	ADP
ftr-396	494	17	the	the	DET
ftr-396	494	18	split	split	ADJ
ftr-396	494	19	screen	screen	NOUN
ftr-396	494	20	to	to	ADP
ftr-396	494	21	specific	specific	ADJ
ftr-396	494	22	relevant	relevant	ADJ
ftr-396	494	23	paragraphs	paragraph	NOUN
ftr-396	494	24	in	in	ADP
ftr-396	494	25	the	the	DET
ftr-396	494	26	u.s	u.s	PROPN
ftr-396	494	27	.	.	PROPN
ftr-396	494	28	tax	tax	PROPN
ftr-396	494	29	reporter	reporter	NOUN
ftr-396	494	30	.	.	PUNCT
ftr-396	495	1	(	(	PUNCT
ftr-396	495	2	in	in	ADP
ftr-396	495	3	each	each	DET
ftr-396	495	4	paragraph	paragraph	NOUN
ftr-396	495	5	number	number	NOUN
ftr-396	495	6	,	,	PUNCT
ftr-396	495	7	the	the	DET
ftr-396	495	8	numbers	number	NOUN
ftr-396	495	9	to	to	ADP
ftr-396	495	10	the	the	DET
ftr-396	495	11	left	left	NOUN
ftr-396	495	12	of	of	ADP
ftr-396	495	13	the	the	DET
ftr-396	495	14	“	"	PUNCT
ftr-396	495	15	4”67	4”67	PROPN
ftr-396	495	16	indicate	indicate	VERB
ftr-396	495	17	the	the	DET
ftr-396	495	18	code	code	NOUN
ftr-396	495	19	section	section	NOUN
ftr-396	495	20	to	to	PART
ftr-396	495	21	which	which	PRON
ftr-396	495	22	the	the	DET
ftr-396	495	23	paragraph	paragraph	NOUN
ftr-396	495	24	relates	relate	VERB
ftr-396	495	25	.	.	PUNCT
ftr-396	495	26	)	)	PUNCT
ftr-396	496	1	midway	midway	ADV
ftr-396	496	2	down	down	ADP
ftr-396	496	3	the	the	DET
ftr-396	496	4	left	left	ADJ
ftr-396	496	5	side	side	NOUN
ftr-396	496	6	list	list	NOUN
ftr-396	496	7	of	of	ADP
ftr-396	496	8	links	link	NOUN
ftr-396	496	9	is	be	AUX
ftr-396	496	10	a	a	DET
ftr-396	496	11	link	link	NOUN
ftr-396	496	12	from	from	ADP
ftr-396	496	13	section	section	NOUN
ftr-396	496	14	83	83	NUM
ftr-396	496	15	to	to	ADP
ftr-396	496	16	¶409a4	¶409a4	NOUN
ftr-396	496	17	,	,	PUNCT
ftr-396	496	18	“	"	PUNCT
ftr-396	496	19	inclusion	inclusion	NOUN
ftr-396	496	20	in	in	ADP
ftr-396	496	21	gross	gross	ADJ
ftr-396	496	22	income	income	NOUN
ftr-396	496	23	of	of	ADP
ftr-396	496	24	deferred	defer	VERB
ftr-396	496	25	compensation	compensation	NOUN
ftr-396	496	26	under	under	ADP
ftr-396	496	27	nonqualified	nonqualified	ADJ
ftr-396	496	28	deferred	defer	VERB
ftr-396	496	29	compensation	compensation	NOUN
ftr-396	496	30	plans	plan	NOUN
ftr-396	496	31	.	.	PUNCT
ftr-396	496	32	”	"	PUNCT
ftr-396	496	33	knowing	know	VERB
ftr-396	496	34	only	only	ADV
ftr-396	496	35	that	that	DET
ftr-396	496	36	section	section	NOUN
ftr-396	496	37	83	83	NUM
ftr-396	496	38	applies	apply	VERB
ftr-396	496	39	to	to	ADP
ftr-396	496	40	the	the	DET
ftr-396	496	41	issuance	issuance	NOUN
ftr-396	496	42	of	of	ADP
ftr-396	496	43	nonstatutory	nonstatutory	ADJ
ftr-396	496	44	stock	stock	NOUN
ftr-396	496	45	options	option	NOUN
ftr-396	496	46	,	,	PUNCT
ftr-396	496	47	a	a	DET
ftr-396	496	48	researcher	researcher	NOUN
ftr-396	496	49	thus	thus	ADV
ftr-396	496	50	would	would	AUX
ftr-396	496	51	immediately	immediately	ADV
ftr-396	496	52	see	see	VERB
ftr-396	496	53	that	that	SCONJ
ftr-396	496	54	section	section	NOUN
ftr-396	496	55	409a	409a	NOUN
ftr-396	496	56	may	may	AUX
ftr-396	496	57	apply	apply	VERB
ftr-396	496	58	as	as	ADV
ftr-396	496	59	well	well	ADV
ftr-396	496	60	.	.	PUNCT
ftr-396	497	1	clicking	click	VERB
ftr-396	497	2	on	on	ADP
ftr-396	497	3	the	the	DET
ftr-396	497	4	left	left	ADJ
ftr-396	497	5	side	side	NOUN
ftr-396	497	6	link	link	NOUN
ftr-396	497	7	to	to	ADP
ftr-396	497	8	exp	exp	NOUN
ftr-396	497	9	¶409a4	¶409a4	NOUN
ftr-396	497	10	allows	allow	VERB
ftr-396	497	11	the	the	DET
ftr-396	497	12	researcher	researcher	NOUN
ftr-396	497	13	to	to	PART
ftr-396	497	14	view	view	VERB
ftr-396	497	15	that	that	DET
ftr-396	497	16	paragraph	paragraph	NOUN
ftr-396	497	17	,	,	PUNCT
ftr-396	497	18	which	which	PRON
ftr-396	497	19	provides	provide	VERB
ftr-396	497	20	an	an	DET
ftr-396	497	21	overview	overview	NOUN
ftr-396	497	22	of	of	ADP
ftr-396	497	23	section	section	NOUN
ftr-396	497	24	409a	409a	PROPN
ftr-396	497	25	,	,	PUNCT
ftr-396	497	26	explains	explain	VERB
ftr-396	497	27	67	67	NUM
ftr-396	497	28	.	.	PUNCT
ftr-396	498	1	in	in	ADP
ftr-396	498	2	the	the	DET
ftr-396	498	3	ria	ria	PROPN
ftr-396	498	4	checkpoint	checkpoint	NOUN
ftr-396	498	5	system	system	NOUN
ftr-396	498	6	,	,	PUNCT
ftr-396	498	7	there	there	PRON
ftr-396	498	8	are	be	VERB
ftr-396	498	9	left	leave	VERB
ftr-396	498	10	side	side	ADJ
ftr-396	498	11	links	link	NOUN
ftr-396	498	12	to	to	ADP
ftr-396	498	13	other	other	ADJ
ftr-396	498	14	content	content	NOUN
ftr-396	498	15	,	,	PUNCT
ftr-396	498	16	designated	designate	VERB
ftr-396	498	17	by	by	ADP
ftr-396	498	18	paragraph	paragraph	NOUN
ftr-396	498	19	numbers	number	NOUN
ftr-396	498	20	.	.	PUNCT
ftr-396	499	1	these	these	DET
ftr-396	499	2	paragraph	paragraph	NOUN
ftr-396	499	3	numbers	number	NOUN
ftr-396	499	4	include	include	VERB
ftr-396	499	5	a	a	DET
ftr-396	499	6	series	series	NOUN
ftr-396	499	7	of	of	ADP
ftr-396	499	8	numerals	numeral	NOUN
ftr-396	499	9	with	with	ADP
ftr-396	499	10	a	a	DET
ftr-396	499	11	period	period	NOUN
ftr-396	499	12	in	in	ADP
ftr-396	499	13	the	the	DET
ftr-396	499	14	middle	middle	NOUN
ftr-396	499	15	of	of	ADP
ftr-396	499	16	the	the	DET
ftr-396	499	17	paragraph	paragraph	NOUN
ftr-396	499	18	number	number	NOUN
ftr-396	499	19	.	.	PUNCT
ftr-396	500	1	the	the	DET
ftr-396	500	2	numeral	numeral	ADJ
ftr-396	500	3	just	just	ADV
ftr-396	500	4	to	to	ADP
ftr-396	500	5	the	the	DET
ftr-396	500	6	left	left	NOUN
ftr-396	500	7	of	of	ADP
ftr-396	500	8	the	the	DET
ftr-396	500	9	period	period	NOUN
ftr-396	500	10	designates	designate	VERB
ftr-396	500	11	the	the	DET
ftr-396	500	12	type	type	NOUN
ftr-396	500	13	of	of	ADP
ftr-396	500	14	linked	link	VERB
ftr-396	500	15	content	content	NOUN
ftr-396	500	16	:	:	PUNCT
ftr-396	500	17	(	(	PUNCT
ftr-396	500	18	1	1	X
ftr-396	500	19	)	)	PUNCT
ftr-396	500	20	a	a	DET
ftr-396	500	21	“	"	PUNCT
ftr-396	500	22	1	1	NUM
ftr-396	500	23	”	"	PUNCT
ftr-396	500	24	designates	designate	VERB
ftr-396	500	25	an	an	DET
ftr-396	500	26	irc	irc	PROPN
ftr-396	500	27	link	link	NOUN
ftr-396	500	28	;	;	PUNCT
ftr-396	500	29	(	(	PUNCT
ftr-396	500	30	2	2	X
ftr-396	500	31	)	)	PUNCT
ftr-396	500	32	a	a	DET
ftr-396	500	33	“	"	PUNCT
ftr-396	500	34	2	2	NUM
ftr-396	500	35	”	"	PUNCT
ftr-396	500	36	designates	designate	VERB
ftr-396	500	37	a	a	DET
ftr-396	500	38	committee	committee	NOUN
ftr-396	500	39	report	report	NOUN
ftr-396	500	40	link	link	NOUN
ftr-396	500	41	;	;	PUNCT
ftr-396	500	42	(	(	PUNCT
ftr-396	500	43	3	3	X
ftr-396	500	44	)	)	PUNCT
ftr-396	500	45	a	a	DET
ftr-396	500	46	“	"	PUNCT
ftr-396	500	47	3	3	NUM
ftr-396	500	48	”	"	PUNCT
ftr-396	500	49	designates	designate	VERB
ftr-396	500	50	a	a	DET
ftr-396	500	51	treasury	treasury	NOUN
ftr-396	500	52	regulation	regulation	NOUN
ftr-396	500	53	link,(4	link,(4	NOUN
ftr-396	500	54	)	)	PUNCT
ftr-396	500	55	a	a	DET
ftr-396	500	56	“	"	PUNCT
ftr-396	500	57	4	4	NUM
ftr-396	500	58	”	"	PUNCT
ftr-396	500	59	designates	designate	VERB
ftr-396	500	60	a	a	DET
ftr-396	500	61	u.s	u.s	PROPN
ftr-396	500	62	.	.	PROPN
ftr-396	500	63	tax	tax	NOUN
ftr-396	500	64	reporter	reporter	NOUN
ftr-396	500	65	explanations	explanation	VERB
ftr-396	500	66	link	link	NOUN
ftr-396	500	67	;	;	PUNCT
ftr-396	500	68	and	and	CCONJ
ftr-396	500	69	(	(	PUNCT
ftr-396	500	70	5	5	X
ftr-396	500	71	)	)	PUNCT
ftr-396	500	72	a	a	DET
ftr-396	500	73	“	"	PUNCT
ftr-396	500	74	5	5	NUM
ftr-396	500	75	”	"	PUNCT
ftr-396	500	76	designates	designate	VERB
ftr-396	500	77	a	a	DET
ftr-396	500	78	u.s	u.s	PROPN
ftr-396	500	79	.	.	PROPN
ftr-396	500	80	tax	tax	NOUN
ftr-396	500	81	reporter	reporter	NOUN
ftr-396	500	82	annotations	annotation	NOUN
ftr-396	500	83	link	link	NOUN
ftr-396	500	84	.	.	PUNCT
ftr-396	501	1	2008	2008	NUM
ftr-396	502	1	the	the	DET
ftr-396	502	2	virtural	virtural	ADJ
ftr-396	502	3	tax	tax	NOUN
ftr-396	502	4	library	library	NOUN
ftr-396	502	5	967	967	NUM
ftr-396	502	6	how	how	SCONJ
ftr-396	502	7	it	it	PRON
ftr-396	502	8	applies	apply	VERB
ftr-396	502	9	to	to	ADP
ftr-396	502	10	nonqualified	nonqualifie	VERB
ftr-396	502	11	deferred	defer	VERB
ftr-396	502	12	compensation	compensation	NOUN
ftr-396	502	13	plans	plan	NOUN
ftr-396	502	14	,	,	PUNCT
ftr-396	502	15	and	and	CCONJ
ftr-396	502	16	cross	cross	NOUN
ftr-396	502	17	references	reference	NOUN
ftr-396	502	18	section	section	NOUN
ftr-396	502	19	83	83	NUM
ftr-396	502	20	.	.	PUNCT
ftr-396	503	1	from	from	ADP
ftr-396	503	2	this	this	DET
ftr-396	503	3	screen	screen	NOUN
ftr-396	503	4	,	,	PUNCT
ftr-396	503	5	the	the	DET
ftr-396	503	6	researcher	researcher	NOUN
ftr-396	503	7	can	can	AUX
ftr-396	503	8	click	click	VERB
ftr-396	503	9	on	on	ADP
ftr-396	503	10	the	the	DET
ftr-396	503	11	“	"	PUNCT
ftr-396	503	12	regs	reg	NOUN
ftr-396	503	13	”	"	PUNCT
ftr-396	503	14	top	top	ADJ
ftr-396	503	15	line	line	NOUN
ftr-396	503	16	buttons	button	NOUN
ftr-396	503	17	to	to	PART
ftr-396	503	18	link	link	VERB
ftr-396	503	19	directly	directly	ADV
ftr-396	503	20	to	to	ADP
ftr-396	503	21	the	the	DET
ftr-396	503	22	section	section	NOUN
ftr-396	503	23	409a	409a	PROPN
ftr-396	503	24	final	final	ADJ
ftr-396	503	25	regulations	regulation	NOUN
ftr-396	503	26	.	.	PUNCT
ftr-396	504	1	from	from	ADP
ftr-396	504	2	this	this	DET
ftr-396	504	3	screen	screen	NOUN
ftr-396	504	4	,	,	PUNCT
ftr-396	504	5	the	the	DET
ftr-396	504	6	researcher	researcher	NOUN
ftr-396	504	7	can	can	AUX
ftr-396	504	8	click	click	VERB
ftr-396	504	9	on	on	ADP
ftr-396	504	10	the	the	DET
ftr-396	504	11	“	"	PUNCT
ftr-396	504	12	wg&l	wg&l	PROPN
ftr-396	504	13	treatises	treatise	NOUN
ftr-396	504	14	”	"	PUNCT
ftr-396	504	15	top	top	ADJ
ftr-396	504	16	line	line	NOUN
ftr-396	504	17	button	button	NOUN
ftr-396	504	18	to	to	PART
ftr-396	504	19	link	link	VERB
ftr-396	504	20	directly	directly	ADV
ftr-396	504	21	to	to	ADP
ftr-396	504	22	relevant	relevant	ADJ
ftr-396	504	23	explanations	explanation	NOUN
ftr-396	504	24	in	in	ADP
ftr-396	504	25	warren	warren	PROPN
ftr-396	504	26	,	,	PUNCT
ftr-396	504	27	gorham	gorham	PROPN
ftr-396	504	28	&	&	CCONJ
ftr-396	504	29	lamont	lamont	PROPN
ftr-396	504	30	treatises	treatise	NOUN
ftr-396	504	31	.	.	PUNCT
ftr-396	505	1	in	in	ADP
ftr-396	505	2	this	this	DET
ftr-396	505	3	case	case	NOUN
ftr-396	505	4	,	,	PUNCT
ftr-396	505	5	clicking	click	VERB
ftr-396	505	6	on	on	ADP
ftr-396	505	7	the	the	DET
ftr-396	505	8	“	"	PUNCT
ftr-396	505	9	wg&l	wg&l	PROPN
ftr-396	505	10	treatises	treatise	NOUN
ftr-396	505	11	”	"	PUNCT
ftr-396	505	12	button	button	NOUN
ftr-396	505	13	takes	take	VERB
ftr-396	505	14	us	we	PRON
ftr-396	505	15	to	to	ADP
ftr-396	505	16	a	a	DET
ftr-396	505	17	description	description	NOUN
ftr-396	505	18	of	of	ADP
ftr-396	505	19	section	section	NOUN
ftr-396	505	20	409a	409a	NOUN
ftr-396	505	21	in	in	ADP
ftr-396	505	22	the	the	DET
ftr-396	505	23	bittker	bittker	NOUN
ftr-396	505	24	,	,	PUNCT
ftr-396	505	25	mcmahon	mcmahon	PROPN
ftr-396	505	26	&	&	CCONJ
ftr-396	505	27	zelenak	zelenak	PROPN
ftr-396	505	28	968	968	PROPN
ftr-396	505	29	florida	florida	PROPN
ftr-396	505	30	tax	tax	PROPN
ftr-396	505	31	review	review	NOUN
ftr-396	505	32	[	[	X
ftr-396	505	33	vol	vol	NOUN
ftr-396	505	34	.	.	NOUN
ftr-396	505	35	8:9	8:9	NUM
ftr-396	505	36	treatise	treatise	NOUN
ftr-396	505	37	,	,	PUNCT
ftr-396	505	38	federal	federal	ADJ
ftr-396	505	39	income	income	NOUN
ftr-396	505	40	taxation	taxation	NOUN
ftr-396	505	41	of	of	ADP
ftr-396	505	42	individuals.68	individuals.68	PROPN
ftr-396	505	43	the	the	DET
ftr-396	505	44	explanation	explanation	NOUN
ftr-396	505	45	in	in	ADP
ftr-396	505	46	the	the	DET
ftr-396	505	47	treatise	treatise	NOUN
ftr-396	505	48	clearly	clearly	ADV
ftr-396	505	49	indicates	indicate	VERB
ftr-396	505	50	that	that	SCONJ
ftr-396	505	51	section	section	NOUN
ftr-396	505	52	409a	409a	NOUN
ftr-396	505	53	may	may	AUX
ftr-396	505	54	apply	apply	VERB
ftr-396	505	55	to	to	ADP
ftr-396	505	56	the	the	DET
ftr-396	505	57	issuance	issuance	NOUN
ftr-396	505	58	of	of	ADP
ftr-396	505	59	stock	stock	NOUN
ftr-396	505	60	options	option	NOUN
ftr-396	505	61	.	.	PUNCT
ftr-396	506	1	summary	summary	NOUN
ftr-396	506	2	of	of	ADP
ftr-396	506	3	search	search	NOUN
ftr-396	506	4	pathways	pathway	NOUN
ftr-396	506	5	:	:	PUNCT
ftr-396	506	6	click	click	VERB
ftr-396	506	7	on	on	ADP
ftr-396	506	8	“	"	PUNCT
ftr-396	506	9	research	research	NOUN
ftr-396	506	10	”	"	PUNCT
ftr-396	506	11	tab	tab	NOUN
ftr-396	506	12	>	>	PUNCT
ftr-396	506	13	select	select	ADJ
ftr-396	506	14	“	"	PUNCT
ftr-396	506	15	federal	federal	ADJ
ftr-396	506	16	”	"	PUNCT
ftr-396	506	17	as	as	ADP
ftr-396	506	18	the	the	DET
ftr-396	506	19	search	search	NOUN
ftr-396	506	20	practice	practice	NOUN
ftr-396	506	21	area	area	NOUN
ftr-396	506	22	>	>	X
ftr-396	506	23	click	click	VERB
ftr-396	506	24	on	on	ADP
ftr-396	506	25	“	"	PUNCT
ftr-396	506	26	code	code	PROPN
ftr-396	506	27	&	&	CCONJ
ftr-396	506	28	regs	reg	NOUN
ftr-396	506	29	”	"	PUNCT
ftr-396	506	30	under	under	ADP
ftr-396	506	31	the	the	DET
ftr-396	506	32	heading	heading	NOUN
ftr-396	506	33	“	"	PUNCT
ftr-396	506	34	find	find	VERB
ftr-396	506	35	by	by	ADP
ftr-396	506	36	citation	citation	NOUN
ftr-396	506	37	”	"	PUNCT
ftr-396	506	38	>	>	PUNCT
ftr-396	506	39	type	type	NOUN
ftr-396	506	40	“	"	PUNCT
ftr-396	506	41	83	83	NUM
ftr-396	506	42	”	"	PUNCT
ftr-396	506	43	in	in	ADP
ftr-396	506	44	the	the	DET
ftr-396	506	45	citation	citation	NOUN
ftr-396	506	46	search	search	NOUN
ftr-396	506	47	template	template	NOUN
ftr-396	506	48	“	"	PUNCT
ftr-396	506	49	code	code	NOUN
ftr-396	506	50	”	"	PUNCT
ftr-396	506	51	box	box	PROPN
ftr-396	506	52	>	>	X
ftr-396	506	53	click	click	VERB
ftr-396	506	54	on	on	ADP
ftr-396	506	55	“	"	PUNCT
ftr-396	506	56	search	search	NOUN
ftr-396	506	57	”	"	PUNCT
ftr-396	506	58	>	>	X
ftr-396	506	59	from	from	ADP
ftr-396	506	60	the	the	DET
ftr-396	506	61	split	split	ADJ
ftr-396	506	62	screen	screen	NOUN
ftr-396	506	63	view	view	NOUN
ftr-396	506	64	of	of	ADP
ftr-396	506	65	the	the	DET
ftr-396	506	66	text	text	NOUN
ftr-396	506	67	of	of	ADP
ftr-396	506	68	§	§	PROPN
ftr-396	506	69	83	83	NUM
ftr-396	506	70	,	,	PUNCT
ftr-396	506	71	click	click	VERB
ftr-396	506	72	on	on	ADP
ftr-396	506	73	the	the	DET
ftr-396	506	74	left	left	ADJ
ftr-396	506	75	side	side	NOUN
ftr-396	506	76	link	link	NOUN
ftr-396	506	77	to	to	ADP
ftr-396	506	78	expl	expl	PROPN
ftr-396	506	79	¶409a4	¶409a4	NOUN
ftr-396	506	80	>	>	X
ftr-396	506	81	from	from	ADP
ftr-396	506	82	the	the	DET
ftr-396	506	83	view	view	NOUN
ftr-396	506	84	of	of	ADP
ftr-396	506	85	expl	expl	NOUN
ftr-396	506	86	¶409a4	¶409a4	NOUN
ftr-396	506	87	,	,	PUNCT
ftr-396	506	88	click	click	VERB
ftr-396	506	89	on	on	ADP
ftr-396	506	90	“	"	PUNCT
ftr-396	506	91	regulations	regulation	NOUN
ftr-396	506	92	”	"	PUNCT
ftr-396	506	93	top	top	ADJ
ftr-396	506	94	line	line	NOUN
ftr-396	506	95	button	button	NOUN
ftr-396	506	96	>	>	X
ftr-396	506	97	from	from	ADP
ftr-396	506	98	the	the	DET
ftr-396	506	99	view	view	NOUN
ftr-396	506	100	of	of	ADP
ftr-396	506	101	the	the	DET
ftr-396	506	102	section	section	NOUN
ftr-396	506	103	409a	409a	PROPN
ftr-396	506	104	regulations	regulation	NOUN
ftr-396	506	105	,	,	PUNCT
ftr-396	506	106	click	click	VERB
ftr-396	506	107	on	on	ADP
ftr-396	506	108	the	the	DET
ftr-396	506	109	“	"	PUNCT
ftr-396	506	110	wg&l	wg&l	PROPN
ftr-396	506	111	treatises	treatise	NOUN
ftr-396	506	112	”	"	PUNCT
ftr-396	506	113	button	button	NOUN
ftr-396	506	114	.	.	PUNCT
ftr-396	507	1	rather	rather	ADV
ftr-396	507	2	than	than	ADP
ftr-396	507	3	beginning	begin	VERB
ftr-396	507	4	the	the	DET
ftr-396	507	5	search	search	NOUN
ftr-396	507	6	with	with	ADP
ftr-396	507	7	the	the	DET
ftr-396	507	8	text	text	NOUN
ftr-396	507	9	of	of	ADP
ftr-396	507	10	the	the	DET
ftr-396	507	11	code	code	NOUN
ftr-396	507	12	section	section	NOUN
ftr-396	507	13	,	,	PUNCT
ftr-396	507	14	the	the	DET
ftr-396	507	15	researcher	researcher	NOUN
ftr-396	507	16	could	could	AUX
ftr-396	507	17	begin	begin	VERB
ftr-396	507	18	the	the	DET
ftr-396	507	19	research	research	NOUN
ftr-396	507	20	with	with	ADP
ftr-396	507	21	a	a	DET
ftr-396	507	22	keyword	keyword	NOUN
ftr-396	507	23	search	search	NOUN
ftr-396	507	24	.	.	PUNCT
ftr-396	508	1	we	we	PRON
ftr-396	508	2	also	also	ADV
ftr-396	508	3	performed	perform	VERB
ftr-396	508	4	a	a	DET
ftr-396	508	5	keyword	keyword	NOUN
ftr-396	508	6	search	search	NOUN
ftr-396	508	7	,	,	PUNCT
ftr-396	508	8	in	in	ADP
ftr-396	508	9	the	the	DET
ftr-396	508	10	u.s	u.s	PROPN
ftr-396	508	11	.	.	PROPN
ftr-396	508	12	tax	tax	NOUN
ftr-396	508	13	reporter	reporter	NOUN
ftr-396	508	14	and	and	CCONJ
ftr-396	508	15	federal	federal	ADJ
ftr-396	508	16	tax	tax	NOUN
ftr-396	508	17	coordinator	coordinator	NOUN
ftr-396	508	18	,	,	PUNCT
ftr-396	508	19	using	use	VERB
ftr-396	508	20	the	the	DET
ftr-396	508	21	search	search	NOUN
ftr-396	508	22	term	term	NOUN
ftr-396	508	23	“	"	PUNCT
ftr-396	508	24	83	83	NUM
ftr-396	508	25	and	and	CCONJ
ftr-396	508	26	options	option	NOUN
ftr-396	508	27	,	,	PUNCT
ftr-396	508	28	”	"	PUNCT
ftr-396	508	29	with	with	ADP
ftr-396	508	30	the	the	DET
ftr-396	508	31	results	result	NOUN
ftr-396	508	32	illustrated	illustrate	VERB
ftr-396	508	33	in	in	ADP
ftr-396	508	34	the	the	DET
ftr-396	508	35	following	follow	VERB
ftr-396	508	36	screen	screen	NOUN
ftr-396	508	37	shot	shot	NOUN
ftr-396	508	38	.	.	PUNCT
ftr-396	509	1	68	68	NUM
ftr-396	509	2	.	.	PUNCT
ftr-396	509	3	boris	boris	PROPN
ftr-396	509	4	i.	i.	PROPN
ftr-396	509	5	bittker	bittker	PROPN
ftr-396	509	6	,	,	PUNCT
ftr-396	509	7	martin	martin	PROPN
ftr-396	509	8	j.	j.	PROPN
ftr-396	509	9	mcmahon	mcmahon	PROPN
ftr-396	509	10	&	&	CCONJ
ftr-396	509	11	lawrence	lawrence	PROPN
ftr-396	509	12	zelenak	zelenak	PROPN
ftr-396	509	13	,	,	PUNCT
ftr-396	509	14	federal	federal	ADJ
ftr-396	509	15	income	income	NOUN
ftr-396	509	16	taxation	taxation	NOUN
ftr-396	509	17	of	of	ADP
ftr-396	509	18	individuals	individual	NOUN
ftr-396	509	19	(	(	PUNCT
ftr-396	509	20	3rd	3rd	ADJ
ftr-396	509	21	ed	ed	NOUN
ftr-396	509	22	.	.	PUNCT
ftr-396	509	23	2002	2002	NUM
ftr-396	509	24	.	.	PUNCT
ftr-396	509	25	&	&	CCONJ
ftr-396	509	26	supp	supp	PROPN
ftr-396	509	27	.	.	PUNCT
ftr-396	509	28	2007	2007	NUM
ftr-396	509	29	)	)	PUNCT
ftr-396	509	30	.	.	PUNCT
ftr-396	510	1	2008	2008	NUM
ftr-396	511	1	the	the	DET
ftr-396	511	2	virtural	virtural	ADJ
ftr-396	511	3	tax	tax	NOUN
ftr-396	511	4	library	library	NOUN
ftr-396	511	5	969	969	NUM
ftr-396	511	6	clicking	click	VERB
ftr-396	511	7	on	on	ADP
ftr-396	511	8	the	the	DET
ftr-396	511	9	“	"	PUNCT
ftr-396	511	10	analysis	analysis	NOUN
ftr-396	511	11	/	/	SYM
ftr-396	511	12	federal	federal	ADJ
ftr-396	511	13	tax	tax	NOUN
ftr-396	511	14	coordinator	coordinator	NOUN
ftr-396	511	15	”	"	PUNCT
ftr-396	511	16	link	link	NOUN
ftr-396	511	17	produced	produce	VERB
ftr-396	511	18	a	a	DET
ftr-396	511	19	list	list	NOUN
ftr-396	511	20	of	of	ADP
ftr-396	511	21	251	251	NUM
ftr-396	511	22	hits	hit	NOUN
ftr-396	511	23	.	.	PUNCT
ftr-396	512	1	one	one	NUM
ftr-396	512	2	of	of	ADP
ftr-396	512	3	listed	list	VERB
ftr-396	512	4	hits	hit	NOUN
ftr-396	512	5	is	be	AUX
ftr-396	512	6	¶h3200.29	¶h3200.29	NOUN
ftr-396	512	7	,	,	PUNCT
ftr-396	512	8	“	"	PUNCT
ftr-396	512	9	when	when	SCONJ
ftr-396	512	10	nonstatutory	nonstatutory	ADJ
ftr-396	512	11	stock	stock	NOUN
ftr-396	512	12	options	option	NOUN
ftr-396	512	13	(	(	PUNCT
ftr-396	512	14	nsos	nsos	X
ftr-396	512	15	)	)	PUNCT
ftr-396	512	16	defer	defer	NOUN
ftr-396	512	17	compensation	compensation	NOUN
ftr-396	512	18	under	under	ADP
ftr-396	512	19	the	the	DET
ftr-396	512	20	nonqualified	nonqualifie	VERB
ftr-396	512	21	deferred	defer	VERB
ftr-396	512	22	compensation	compensation	NOUN
ftr-396	512	23	plan	plan	NOUN
ftr-396	512	24	failure	failure	NOUN
ftr-396	512	25	rules	rule	NOUN
ftr-396	512	26	.	.	PUNCT
ftr-396	512	27	”	"	PUNCT
ftr-396	513	1	this	this	DET
ftr-396	513	2	paragraph	paragraph	NOUN
ftr-396	513	3	addresses	address	NOUN
ftr-396	513	4	nonqualified	nonqualifie	VERB
ftr-396	513	5	deferred	deferred	ADJ
ftr-396	513	6	compensation	compensation	NOUN
ftr-396	513	7	,	,	PUNCT
ftr-396	513	8	citing	cite	VERB
ftr-396	513	9	section	section	NOUN
ftr-396	513	10	409a	409a	PROPN
ftr-396	513	11	,	,	PUNCT
ftr-396	513	12	again	again	ADV
ftr-396	513	13	highlighting	highlight	VERB
ftr-396	513	14	the	the	DET
ftr-396	513	15	applicability	applicability	NOUN
ftr-396	513	16	of	of	ADP
ftr-396	513	17	section	section	NOUN
ftr-396	513	18	409a	409a	PROPN
ftr-396	513	19	to	to	ADP
ftr-396	513	20	stock	stock	NOUN
ftr-396	513	21	options	option	NOUN
ftr-396	513	22	.	.	PUNCT
ftr-396	514	1	970	970	NUM
ftr-396	514	2	florida	florida	PROPN
ftr-396	514	3	tax	tax	NOUN
ftr-396	514	4	review	review	NOUN
ftr-396	514	5	[	[	X
ftr-396	514	6	vol	vol	NOUN
ftr-396	514	7	.	.	NOUN
ftr-396	514	8	8:9	8:9	NUM
ftr-396	514	9	summary	summary	NOUN
ftr-396	514	10	of	of	ADP
ftr-396	514	11	search	search	NOUN
ftr-396	514	12	pathways	pathway	NOUN
ftr-396	514	13	:	:	PUNCT
ftr-396	514	14	click	click	VERB
ftr-396	514	15	on	on	ADP
ftr-396	514	16	“	"	PUNCT
ftr-396	514	17	research	research	NOUN
ftr-396	514	18	”	"	PUNCT
ftr-396	514	19	tab	tab	NOUN
ftr-396	514	20	>	>	PUNCT
ftr-396	514	21	select	select	ADJ
ftr-396	514	22	“	"	PUNCT
ftr-396	514	23	federal	federal	ADJ
ftr-396	514	24	”	"	PUNCT
ftr-396	514	25	as	as	ADP
ftr-396	514	26	the	the	DET
ftr-396	514	27	search	search	NOUN
ftr-396	514	28	practice	practice	NOUN
ftr-396	514	29	area	area	NOUN
ftr-396	514	30	>	>	X
ftr-396	514	31	enter	enter	VERB
ftr-396	514	32	keyword	keyword	NOUN
ftr-396	514	33	term	term	NOUN
ftr-396	514	34	“	"	PUNCT
ftr-396	514	35	83	83	NUM
ftr-396	514	36	and	and	CCONJ
ftr-396	514	37	options	option	NOUN
ftr-396	514	38	,	,	PUNCT
ftr-396	514	39	”	"	PUNCT
ftr-396	514	40	check	check	NOUN
ftr-396	514	41	boxes	box	NOUN
ftr-396	514	42	next	next	ADV
ftr-396	514	43	to	to	ADP
ftr-396	514	44	federal	federal	ADJ
ftr-396	514	45	tax	tax	NOUN
ftr-396	514	46	coordinator	coordinator	NOUN
ftr-396	514	47	and	and	CCONJ
ftr-396	514	48	us	us	PROPN
ftr-396	514	49	tax	tax	NOUN
ftr-396	514	50	reporter	reporter	NOUN
ftr-396	514	51	,	,	PUNCT
ftr-396	514	52	and	and	CCONJ
ftr-396	514	53	click	click	VERB
ftr-396	514	54	on	on	ADP
ftr-396	514	55	“	"	PUNCT
ftr-396	514	56	search	search	NOUN
ftr-396	514	57	”	"	PUNCT
ftr-396	514	58	>	>	PUNCT
ftr-396	514	59	click	click	VERB
ftr-396	514	60	on	on	ADP
ftr-396	514	61	“	"	PUNCT
ftr-396	514	62	analysis	analysis	NOUN
ftr-396	514	63	/	/	SYM
ftr-396	514	64	federal	federal	ADJ
ftr-396	514	65	tax	tax	NOUN
ftr-396	514	66	coordinator	coordinator	NOUN
ftr-396	514	67	”	"	PUNCT
ftr-396	514	68	link	link	NOUN
ftr-396	514	69	>	>	X
ftr-396	514	70	click	click	VERB
ftr-396	514	71	on	on	ADP
ftr-396	514	72	¶h3200.29	¶h3200.29	NOUN
ftr-396	514	73	,	,	PUNCT
ftr-396	514	74	“	"	PUNCT
ftr-396	514	75	when	when	SCONJ
ftr-396	514	76	nonstatutory	nonstatutory	ADJ
ftr-396	514	77	stock	stock	NOUN
ftr-396	514	78	options	option	NOUN
ftr-396	514	79	(	(	PUNCT
ftr-396	514	80	nsos	nsos	X
ftr-396	514	81	)	)	PUNCT
ftr-396	514	82	defer	defer	NOUN
ftr-396	514	83	compensation	compensation	NOUN
ftr-396	514	84	under	under	ADP
ftr-396	514	85	the	the	DET
ftr-396	514	86	nonqualified	nonqualifie	VERB
ftr-396	514	87	deferred	defer	VERB
ftr-396	514	88	compensation	compensation	NOUN
ftr-396	514	89	plan	plan	NOUN
ftr-396	514	90	failure	failure	NOUN
ftr-396	514	91	rules	rule	NOUN
ftr-396	514	92	.	.	PUNCT
ftr-396	514	93	”	"	PUNCT
ftr-396	515	1	we	we	PRON
ftr-396	515	2	followed	follow	VERB
ftr-396	515	3	this	this	DET
ftr-396	515	4	search	search	NOUN
ftr-396	515	5	with	with	ADP
ftr-396	515	6	a	a	DET
ftr-396	515	7	keyword	keyword	NOUN
ftr-396	515	8	search	search	NOUN
ftr-396	515	9	,	,	PUNCT
ftr-396	515	10	using	use	VERB
ftr-396	515	11	the	the	DET
ftr-396	515	12	keyword	keyword	NOUN
ftr-396	515	13	term	term	NOUN
ftr-396	515	14	“	"	PUNCT
ftr-396	515	15	409a	409a	NOUN
ftr-396	515	16	and	and	CCONJ
ftr-396	515	17	options	option	NOUN
ftr-396	515	18	,	,	PUNCT
ftr-396	515	19	”	"	PUNCT
ftr-396	515	20	in	in	ADP
ftr-396	515	21	a	a	DET
ftr-396	515	22	content	content	NOUN
ftr-396	515	23	group	group	NOUN
ftr-396	515	24	called	call	VERB
ftr-396	515	25	“	"	PUNCT
ftr-396	515	26	news	news	NOUN
ftr-396	515	27	and	and	CCONJ
ftr-396	515	28	current	current	ADJ
ftr-396	515	29	awareness	awareness	NOUN
ftr-396	515	30	,	,	PUNCT
ftr-396	515	31	”	"	PUNCT
ftr-396	515	32	which	which	PRON
ftr-396	515	33	includes	include	VERB
ftr-396	515	34	warren	warren	PROPN
ftr-396	515	35	,	,	PUNCT
ftr-396	515	36	gorham	gorham	PROPN
ftr-396	515	37	&	&	CCONJ
ftr-396	515	38	lamont	lamont	PROPN
ftr-396	515	39	journals	journals	PROPN
ftr-396	515	40	,	,	PUNCT
ftr-396	515	41	federal	federal	ADJ
ftr-396	515	42	taxes	taxis	NOUN
ftr-396	515	43	weekly	weekly	ADJ
ftr-396	515	44	alert	alert	NOUN
ftr-396	515	45	newsletter	newsletter	NOUN
ftr-396	515	46	,	,	PUNCT
ftr-396	515	47	cummings	cumming	VERB
ftr-396	515	48	corporate	corporate	ADJ
ftr-396	515	49	tax	tax	NOUN
ftr-396	515	50	insights	insight	NOUN
ftr-396	515	51	,	,	PUNCT
ftr-396	515	52	and	and	CCONJ
ftr-396	515	53	ria	ria	PROPN
ftr-396	515	54	tax	tax	NOUN
ftr-396	515	55	watch	watch	PROPN
ftr-396	515	56	.	.	PUNCT
ftr-396	516	1	this	this	DET
ftr-396	516	2	search	search	NOUN
ftr-396	516	3	produced	produce	VERB
ftr-396	516	4	99	99	NUM
ftr-396	516	5	hits	hit	NOUN
ftr-396	516	6	,	,	PUNCT
ftr-396	516	7	several	several	ADJ
ftr-396	516	8	of	of	ADP
ftr-396	516	9	which	which	PRON
ftr-396	516	10	included	include	VERB
ftr-396	516	11	relevant	relevant	ADJ
ftr-396	516	12	discussion	discussion	NOUN
ftr-396	516	13	of	of	ADP
ftr-396	516	14	section	section	NOUN
ftr-396	516	15	409a	409a	NOUN
ftr-396	516	16	in	in	ADP
ftr-396	516	17	the	the	DET
ftr-396	516	18	context	context	NOUN
ftr-396	516	19	of	of	ADP
ftr-396	516	20	nonqualified	nonqualified	ADJ
ftr-396	516	21	stock	stock	NOUN
ftr-396	516	22	options	option	NOUN
ftr-396	516	23	.	.	PUNCT
ftr-396	517	1	for	for	ADP
ftr-396	517	2	example	example	NOUN
ftr-396	517	3	,	,	PUNCT
ftr-396	517	4	clicking	click	VERB
ftr-396	517	5	on	on	ADP
ftr-396	517	6	the	the	DET
ftr-396	517	7	“	"	PUNCT
ftr-396	517	8	journal	journal	NOUN
ftr-396	517	9	of	of	ADP
ftr-396	517	10	taxation	taxation	NOUN
ftr-396	517	11	”	"	PUNCT
ftr-396	517	12	link	link	NOUN
ftr-396	517	13	took	take	VERB
ftr-396	517	14	us	we	PRON
ftr-396	517	15	to	to	ADP
ftr-396	517	16	seven	seven	NUM
ftr-396	517	17	hits	hit	NOUN
ftr-396	517	18	in	in	ADP
ftr-396	517	19	the	the	DET
ftr-396	517	20	journal	journal	NOUN
ftr-396	517	21	of	of	ADP
ftr-396	517	22	taxation,69	taxation,69	NOUN
ftr-396	517	23	which	which	PRON
ftr-396	517	24	included	include	VERB
ftr-396	517	25	detailed	detailed	ADJ
ftr-396	517	26	discussion	discussion	NOUN
ftr-396	517	27	of	of	ADP
ftr-396	517	28	section	section	NOUN
ftr-396	517	29	409a	409a	PROPN
ftr-396	517	30	.	.	PUNCT
ftr-396	518	1	69	69	NUM
ftr-396	518	2	.	.	PUNCT
ftr-396	519	1	unfortunately	unfortunately	ADV
ftr-396	519	2	ria	ria	PROPN
ftr-396	519	3	checkpoint	checkpoint	NOUN
ftr-396	519	4	’s	’s	PART
ftr-396	519	5	journal	journal	PROPN
ftr-396	519	6	articles	article	NOUN
ftr-396	519	7	currently	currently	ADV
ftr-396	519	8	are	be	AUX
ftr-396	519	9	not	not	PART
ftr-396	519	10	“	"	PUNCT
ftr-396	519	11	citable	citable	ADJ
ftr-396	519	12	,	,	PUNCT
ftr-396	519	13	”	"	PUNCT
ftr-396	519	14	as	as	SCONJ
ftr-396	519	15	they	they	PRON
ftr-396	519	16	provide	provide	VERB
ftr-396	519	17	only	only	ADV
ftr-396	519	18	the	the	DET
ftr-396	519	19	issue	issue	NOUN
ftr-396	519	20	date	date	NOUN
ftr-396	519	21	,	,	PUNCT
ftr-396	519	22	but	but	CCONJ
ftr-396	519	23	not	not	PART
ftr-396	519	24	the	the	DET
ftr-396	519	25	issue	issue	NOUN
ftr-396	519	26	number	number	NOUN
ftr-396	519	27	or	or	CCONJ
ftr-396	519	28	page	page	NOUN
ftr-396	519	29	number	number	NOUN
ftr-396	519	30	.	.	PUNCT
ftr-396	519	31	2008	2008	NUM
ftr-396	520	1	the	the	DET
ftr-396	520	2	virtural	virtural	ADJ
ftr-396	520	3	tax	tax	NOUN
ftr-396	520	4	library	library	NOUN
ftr-396	520	5	971	971	NUM
ftr-396	520	6	summary	summary	NOUN
ftr-396	520	7	of	of	ADP
ftr-396	520	8	search	search	NOUN
ftr-396	520	9	pathways	pathway	NOUN
ftr-396	520	10	:	:	PUNCT
ftr-396	520	11	click	click	VERB
ftr-396	520	12	on	on	ADP
ftr-396	520	13	“	"	PUNCT
ftr-396	520	14	research	research	NOUN
ftr-396	520	15	”	"	PUNCT
ftr-396	520	16	tab	tab	NOUN
ftr-396	520	17	>	>	PUNCT
ftr-396	520	18	select	select	ADJ
ftr-396	520	19	“	"	PUNCT
ftr-396	520	20	federal	federal	ADJ
ftr-396	520	21	”	"	PUNCT
ftr-396	520	22	as	as	ADP
ftr-396	520	23	the	the	DET
ftr-396	520	24	search	search	NOUN
ftr-396	520	25	practice	practice	NOUN
ftr-396	520	26	area	area	NOUN
ftr-396	520	27	>	>	X
ftr-396	520	28	enter	enter	VERB
ftr-396	520	29	keyword	keyword	NOUN
ftr-396	520	30	term	term	NOUN
ftr-396	520	31	“	"	PUNCT
ftr-396	520	32	409a	409a	NOUN
ftr-396	520	33	and	and	CCONJ
ftr-396	520	34	options	option	NOUN
ftr-396	520	35	,	,	PUNCT
ftr-396	520	36	”	"	PUNCT
ftr-396	520	37	check	check	NOUN
ftr-396	520	38	box	box	PROPN
ftr-396	520	39	next	next	ADV
ftr-396	520	40	to	to	ADP
ftr-396	520	41	“	"	PUNCT
ftr-396	520	42	new	new	ADJ
ftr-396	520	43	/	/	SYM
ftr-396	520	44	current	current	ADJ
ftr-396	520	45	awareness	awareness	NOUN
ftr-396	520	46	”	"	PUNCT
ftr-396	520	47	content	content	NOUN
ftr-396	520	48	group	group	NOUN
ftr-396	520	49	,	,	PUNCT
ftr-396	520	50	and	and	CCONJ
ftr-396	520	51	click	click	VERB
ftr-396	520	52	on	on	ADP
ftr-396	520	53	“	"	PUNCT
ftr-396	520	54	search	search	NOUN
ftr-396	520	55	”	"	PUNCT
ftr-396	520	56	>	>	PUNCT
ftr-396	520	57	click	click	VERB
ftr-396	520	58	on	on	ADP
ftr-396	520	59	the	the	DET
ftr-396	520	60	“	"	PUNCT
ftr-396	520	61	journal	journal	NOUN
ftr-396	520	62	of	of	ADP
ftr-396	520	63	taxation	taxation	NOUN
ftr-396	520	64	”	"	PUNCT
ftr-396	520	65	link	link	NOUN
ftr-396	520	66	to	to	PART
ftr-396	520	67	view	view	VERB
ftr-396	520	68	seven	seven	NUM
ftr-396	520	69	hits	hit	NOUN
ftr-396	520	70	in	in	ADP
ftr-396	520	71	the	the	DET
ftr-396	520	72	journal	journal	NOUN
ftr-396	520	73	of	of	ADP
ftr-396	520	74	taxation	taxation	NOUN
ftr-396	520	75	.	.	PUNCT
ftr-396	521	1	bna	bna	PROPN
ftr-396	521	2	daily	daily	PROPN
ftr-396	521	3	tax	tax	NOUN
ftr-396	521	4	report	report	NOUN
ftr-396	521	5	is	be	AUX
ftr-396	521	6	also	also	ADV
ftr-396	521	7	available	available	ADJ
ftr-396	521	8	on	on	ADP
ftr-396	521	9	ria	ria	PROPN
ftr-396	521	10	checkpoint	checkpoint	NOUN
ftr-396	521	11	and	and	CCONJ
ftr-396	521	12	is	be	AUX
ftr-396	521	13	accessed	access	VERB
ftr-396	521	14	from	from	ADP
ftr-396	521	15	the	the	DET
ftr-396	521	16	“	"	PUNCT
ftr-396	521	17	newsstand	newsstand	NOUN
ftr-396	521	18	”	"	PUNCT
ftr-396	521	19	tab	tab	NOUN
ftr-396	521	20	.	.	PUNCT
ftr-396	522	1	results	result	NOUN
ftr-396	522	2	of	of	ADP
ftr-396	522	3	keyword	keyword	NOUN
ftr-396	522	4	searches	search	NOUN
ftr-396	522	5	are	be	AUX
ftr-396	522	6	listed	list	VERB
ftr-396	522	7	in	in	ADP
ftr-396	522	8	972	972	NUM
ftr-396	522	9	florida	florida	PROPN
ftr-396	522	10	tax	tax	PROPN
ftr-396	522	11	review	review	NOUN
ftr-396	522	12	[	[	X
ftr-396	522	13	vol	vol	NOUN
ftr-396	522	14	.	.	NOUN
ftr-396	522	15	8:9	8:9	NUM
ftr-396	522	16	order	order	NOUN
ftr-396	522	17	of	of	ADP
ftr-396	522	18	relevance	relevance	NOUN
ftr-396	522	19	,	,	PUNCT
ftr-396	522	20	rather	rather	ADV
ftr-396	522	21	than	than	ADP
ftr-396	522	22	by	by	ADP
ftr-396	522	23	date	date	NOUN
ftr-396	522	24	.	.	PUNCT
ftr-396	523	1	a	a	DET
ftr-396	523	2	keyword	keyword	NOUN
ftr-396	523	3	search	search	NOUN
ftr-396	523	4	of	of	ADP
ftr-396	523	5	“	"	PUNCT
ftr-396	523	6	409a	409a	PROPN
ftr-396	523	7	and	and	CCONJ
ftr-396	523	8	options	option	NOUN
ftr-396	523	9	”	"	PUNCT
ftr-396	523	10	yielded	yield	VERB
ftr-396	523	11	the	the	DET
ftr-396	523	12	following	follow	VERB
ftr-396	523	13	results	result	NOUN
ftr-396	523	14	:	:	PUNCT
ftr-396	523	15	summary	summary	NOUN
ftr-396	523	16	of	of	ADP
ftr-396	523	17	search	search	NOUN
ftr-396	523	18	pathways	pathway	NOUN
ftr-396	523	19	:	:	PUNCT
ftr-396	523	20	click	click	VERB
ftr-396	523	21	on	on	ADP
ftr-396	523	22	“	"	PUNCT
ftr-396	523	23	newsstand	newsstand	NOUN
ftr-396	523	24	”	"	PUNCT
ftr-396	523	25	tab	tab	NOUN
ftr-396	523	26	>	>	PUNCT
ftr-396	523	27	select	select	ADJ
ftr-396	523	28	“	"	PUNCT
ftr-396	523	29	search	search	NOUN
ftr-396	523	30	daily	daily	ADJ
ftr-396	523	31	tax	tax	NOUN
ftr-396	523	32	report	report	NOUN
ftr-396	523	33	”	"	PUNCT
ftr-396	523	34	from	from	ADP
ftr-396	523	35	split	split	ADJ
ftr-396	523	36	screen	screen	NOUN
ftr-396	523	37	links	link	NOUN
ftr-396	523	38	on	on	ADP
ftr-396	523	39	left	left	NOUN
ftr-396	523	40	>	>	PUNCT
ftr-396	523	41	enter	enter	VERB
ftr-396	523	42	keyword	keyword	NOUN
ftr-396	523	43	term	term	NOUN
ftr-396	523	44	“	"	PUNCT
ftr-396	523	45	409a	409a	NOUN
ftr-396	523	46	and	and	CCONJ
ftr-396	523	47	options	option	NOUN
ftr-396	523	48	,	,	PUNCT
ftr-396	523	49	”	"	PUNCT
ftr-396	523	50	and	and	CCONJ
ftr-396	523	51	click	click	VERB
ftr-396	523	52	on	on	ADP
ftr-396	523	53	“	"	PUNCT
ftr-396	523	54	search	search	NOUN
ftr-396	523	55	”	"	PUNCT
ftr-396	523	56	>	>	PUNCT
ftr-396	523	57	click	click	VERB
ftr-396	523	58	on	on	ADP
ftr-396	523	59	“	"	PUNCT
ftr-396	523	60	bna	bna	PROPN
ftr-396	523	61	daily	daily	ADJ
ftr-396	523	62	tax	tax	NOUN
ftr-396	523	63	report	report	NOUN
ftr-396	523	64	and	and	CCONJ
ftr-396	523	65	tax	tax	NOUN
ftr-396	523	66	core	core	NOUN
ftr-396	523	67	”	"	PUNCT
ftr-396	523	68	to	to	PART
ftr-396	523	69	view	view	VERB
ftr-396	523	70	64	64	NUM
ftr-396	523	71	hits	hit	NOUN
ftr-396	523	72	.	.	PUNCT
ftr-396	524	1	ria	ria	PROPN
ftr-396	524	2	checkpoint	checkpoint	NOUN
ftr-396	524	3	,	,	PUNCT
ftr-396	524	4	like	like	ADP
ftr-396	524	5	bna	bna	PROPN
ftr-396	524	6	and	and	CCONJ
ftr-396	524	7	cch	cch	PROPN
ftr-396	524	8	,	,	PUNCT
ftr-396	524	9	offers	offer	VERB
ftr-396	524	10	tax	tax	NOUN
ftr-396	524	11	researchers	researcher	NOUN
ftr-396	524	12	several	several	ADJ
ftr-396	524	13	different	different	ADJ
ftr-396	524	14	ways	way	NOUN
ftr-396	524	15	to	to	PART
ftr-396	524	16	find	find	VERB
ftr-396	524	17	relevant	relevant	ADJ
ftr-396	524	18	primary	primary	ADJ
ftr-396	524	19	and	and	CCONJ
ftr-396	524	20	secondary	secondary	ADJ
ftr-396	524	21	sources	source	NOUN
ftr-396	524	22	.	.	PUNCT
ftr-396	525	1	the	the	DET
ftr-396	525	2	ria	ria	PROPN
ftr-396	525	3	top	top	ADJ
ftr-396	525	4	line	line	NOUN
ftr-396	525	5	links	link	NOUN
ftr-396	525	6	and	and	CCONJ
ftr-396	525	7	split	split	VERB
ftr-396	525	8	screen	screen	NOUN
ftr-396	525	9	with	with	ADP
ftr-396	525	10	left	left	ADJ
ftr-396	525	11	side	side	NOUN
ftr-396	525	12	links	link	NOUN
ftr-396	525	13	to	to	ADP
ftr-396	525	14	paragraphs	paragraph	NOUN
ftr-396	525	15	in	in	ADP
ftr-396	525	16	the	the	DET
ftr-396	525	17	u.s	u.s	PROPN
ftr-396	525	18	.	.	PROPN
ftr-396	525	19	tax	tax	NOUN
ftr-396	525	20	reporter	reporter	NOUN
ftr-396	525	21	provide	provide	VERB
ftr-396	525	22	very	very	ADV
ftr-396	525	23	convenient	convenient	ADJ
ftr-396	525	24	linking	linking	NOUN
ftr-396	525	25	of	of	ADP
ftr-396	525	26	relevant	relevant	ADJ
ftr-396	525	27	primary	primary	ADJ
ftr-396	525	28	and	and	CCONJ
ftr-396	525	29	secondary	secondary	ADJ
ftr-396	525	30	sources	source	NOUN
ftr-396	525	31	,	,	PUNCT
ftr-396	525	32	including	include	VERB
ftr-396	525	33	authoritative	authoritative	ADJ
ftr-396	525	34	secondary	secondary	ADJ
ftr-396	525	35	sources	source	NOUN
ftr-396	525	36	in	in	ADP
ftr-396	525	37	the	the	DET
ftr-396	525	38	warren	warren	PROPN
ftr-396	525	39	,	,	PUNCT
ftr-396	525	40	gorham	gorham	PROPN
ftr-396	525	41	&	&	CCONJ
ftr-396	525	42	lamont	lamont	PROPN
ftr-396	525	43	library	library	PROPN
ftr-396	525	44	.	.	PUNCT
ftr-396	526	1	left	leave	VERB
ftr-396	526	2	side	side	NOUN
ftr-396	526	3	links	link	NOUN
ftr-396	526	4	to	to	ADP
ftr-396	526	5	explanations	explanation	NOUN
ftr-396	526	6	of	of	ADP
ftr-396	526	7	section	section	NOUN
ftr-396	526	8	409a	409a	PROPN
ftr-396	526	9	appeared	appear	VERB
ftr-396	526	10	next	next	ADV
ftr-396	526	11	to	to	ADP
ftr-396	526	12	the	the	DET
ftr-396	526	13	text	text	NOUN
ftr-396	526	14	of	of	ADP
ftr-396	526	15	section	section	NOUN
ftr-396	526	16	83	83	NUM
ftr-396	526	17	,	,	PUNCT
ftr-396	526	18	connecting	connect	VERB
ftr-396	526	19	sections	section	NOUN
ftr-396	526	20	83	83	NUM
ftr-396	526	21	and	and	CCONJ
ftr-396	526	22	409a	409a	NOUN
ftr-396	526	23	,	,	PUNCT
ftr-396	526	24	although	although	SCONJ
ftr-396	526	25	the	the	DET
ftr-396	526	26	section	section	NOUN
ftr-396	526	27	409a	409a	PROPN
ftr-396	526	28	issue	issue	NOUN
ftr-396	526	29	was	be	AUX
ftr-396	526	30	somewhat	somewhat	ADV
ftr-396	526	31	buried	bury	VERB
ftr-396	526	32	among	among	ADP
ftr-396	526	33	numerous	numerous	ADJ
ftr-396	526	34	left	left	ADJ
ftr-396	526	35	side	side	NOUN
ftr-396	526	36	links	link	NOUN
ftr-396	526	37	.	.	PUNCT
ftr-396	527	1	the	the	DET
ftr-396	527	2	excellent	excellent	ADJ
ftr-396	527	3	warren	warren	PROPN
ftr-396	527	4	,	,	PUNCT
ftr-396	527	5	gorham	gorham	PROPN
ftr-396	527	6	&	&	CCONJ
ftr-396	527	7	lamont	lamont	PROPN
ftr-396	527	8	sources	source	NOUN
ftr-396	527	9	enhanced	enhance	VERB
ftr-396	527	10	the	the	DET
ftr-396	527	11	coverage	coverage	NOUN
ftr-396	527	12	of	of	ADP
ftr-396	527	13	the	the	DET
ftr-396	527	14	section	section	NOUN
ftr-396	527	15	409a	409a	PROPN
ftr-396	527	16	issue	issue	NOUN
ftr-396	527	17	.	.	PUNCT
ftr-396	528	1	2008	2008	NUM
ftr-396	529	1	the	the	DET
ftr-396	529	2	virtural	virtural	ADJ
ftr-396	529	3	tax	tax	NOUN
ftr-396	529	4	library	library	NOUN
ftr-396	529	5	973	973	NUM
ftr-396	529	6	d.	d.	PROPN
ftr-396	529	7	lexisnexis	lexisnexis	PROPN
ftr-396	529	8	research	research	NOUN
ftr-396	529	9	results	result	NOUN
ftr-396	529	10	we	we	PRON
ftr-396	529	11	started	start	VERB
ftr-396	529	12	with	with	ADP
ftr-396	529	13	the	the	DET
ftr-396	529	14	text	text	NOUN
ftr-396	529	15	of	of	ADP
ftr-396	529	16	section	section	NOUN
ftr-396	529	17	83	83	NUM
ftr-396	529	18	.	.	PUNCT
ftr-396	530	1	on	on	ADP
ftr-396	530	2	the	the	DET
ftr-396	530	3	assumption	assumption	NOUN
ftr-396	530	4	that	that	SCONJ
ftr-396	530	5	most	most	ADJ
ftr-396	530	6	practitioners	practitioner	NOUN
ftr-396	530	7	know	know	VERB
ftr-396	530	8	how	how	SCONJ
ftr-396	530	9	to	to	PART
ftr-396	530	10	perform	perform	VERB
ftr-396	530	11	basic	basic	ADJ
ftr-396	530	12	tax	tax	NOUN
ftr-396	530	13	searches	search	NOUN
ftr-396	530	14	on	on	ADP
ftr-396	530	15	the	the	DET
ftr-396	530	16	lexisnexis	lexisnexis	NOUN
ftr-396	530	17	platform	platform	NOUN
ftr-396	530	18	,	,	PUNCT
ftr-396	530	19	we	we	PRON
ftr-396	530	20	have	have	AUX
ftr-396	530	21	simply	simply	ADV
ftr-396	530	22	summarized	summarize	VERB
ftr-396	530	23	the	the	DET
ftr-396	530	24	search	search	NOUN
ftr-396	530	25	pathways	pathway	NOUN
ftr-396	530	26	we	we	PRON
ftr-396	530	27	used	use	VERB
ftr-396	530	28	to	to	PART
ftr-396	530	29	view	view	VERB
ftr-396	530	30	the	the	DET
ftr-396	530	31	full	full	ADJ
ftr-396	530	32	text	text	NOUN
ftr-396	530	33	of	of	ADP
ftr-396	530	34	section	section	NOUN
ftr-396	530	35	83	83	NUM
ftr-396	530	36	.	.	PUNCT
ftr-396	531	1	summary	summary	NOUN
ftr-396	531	2	of	of	ADP
ftr-396	531	3	search	search	NOUN
ftr-396	531	4	pathways	pathway	NOUN
ftr-396	531	5	:	:	PUNCT
ftr-396	531	6	legal	legal	ADJ
ftr-396	531	7	>	>	X
ftr-396	531	8	area	area	NOUN
ftr-396	531	9	of	of	ADP
ftr-396	531	10	law	law	NOUN
ftr-396	531	11	–	–	PUNCT
ftr-396	531	12	by	by	ADP
ftr-396	531	13	topic	topic	NOUN
ftr-396	531	14	>	>	X
ftr-396	531	15	taxation	taxation	NOUN
ftr-396	531	16	>	>	X
ftr-396	531	17	select	select	ADJ
ftr-396	531	18	uscs	usc	NOUN
ftr-396	531	19	title	title	VERB
ftr-396	531	20	26	26	NUM
ftr-396	531	21	internal	internal	ADJ
ftr-396	531	22	revenue	revenue	NOUN
ftr-396	531	23	code	code	NOUN
ftr-396	531	24	annotated	annotate	VERB
ftr-396	531	25	(	(	PUNCT
ftr-396	531	26	under	under	ADP
ftr-396	531	27	the	the	DET
ftr-396	531	28	“	"	PUNCT
ftr-396	531	29	find	find	VERB
ftr-396	531	30	federal	federal	ADJ
ftr-396	531	31	statutes	statute	NOUN
ftr-396	531	32	&	&	CCONJ
ftr-396	531	33	regulations	regulation	NOUN
ftr-396	531	34	”	"	PUNCT
ftr-396	531	35	heading	head	VERB
ftr-396	531	36	)	)	PUNCT
ftr-396	531	37	>	>	X
ftr-396	531	38	enter	enter	VERB
ftr-396	531	39	83	83	NUM
ftr-396	531	40	in	in	ADP
ftr-396	531	41	search	search	NOUN
ftr-396	531	42	term	term	NOUN
ftr-396	531	43	box	box	NOUN
ftr-396	531	44	,	,	PUNCT
ftr-396	531	45	select	select	ADJ
ftr-396	531	46	toc	toc	NOUN
ftr-396	531	47	only	only	ADV
ftr-396	531	48	,	,	PUNCT
ftr-396	531	49	click	click	VERB
ftr-396	531	50	on	on	ADP
ftr-396	531	51	search	search	NOUN
ftr-396	531	52	>	>	PUNCT
ftr-396	531	53	click	click	VERB
ftr-396	531	54	on	on	ADP
ftr-396	531	55	link	link	NOUN
ftr-396	531	56	to	to	ADP
ftr-396	531	57	section	section	NOUN
ftr-396	531	58	83	83	NUM
ftr-396	531	59	.	.	PUNCT
ftr-396	532	1	we	we	PRON
ftr-396	532	2	also	also	ADV
ftr-396	532	3	wanted	want	VERB
ftr-396	532	4	to	to	PART
ftr-396	532	5	view	view	VERB
ftr-396	532	6	the	the	DET
ftr-396	532	7	section	section	NOUN
ftr-396	532	8	83	83	NUM
ftr-396	532	9	regulations	regulation	NOUN
ftr-396	532	10	,	,	PUNCT
ftr-396	532	11	but	but	CCONJ
ftr-396	532	12	found	find	VERB
ftr-396	532	13	that	that	SCONJ
ftr-396	532	14	lexisnexis	lexisnexis	NOUN
ftr-396	532	15	does	do	AUX
ftr-396	532	16	not	not	PART
ftr-396	532	17	provide	provide	VERB
ftr-396	532	18	direct	direct	ADJ
ftr-396	532	19	links	link	NOUN
ftr-396	532	20	to	to	ADP
ftr-396	532	21	those	those	DET
ftr-396	532	22	regulations	regulation	NOUN
ftr-396	532	23	from	from	ADP
ftr-396	532	24	the	the	DET
ftr-396	532	25	full	full	ADJ
ftr-396	532	26	text	text	NOUN
ftr-396	532	27	view	view	NOUN
ftr-396	532	28	of	of	ADP
ftr-396	532	29	section	section	NOUN
ftr-396	532	30	83.70	83.70	NUM
ftr-396	532	31	we	we	PRON
ftr-396	532	32	ran	run	VERB
ftr-396	532	33	the	the	DET
ftr-396	532	34	following	follow	VERB
ftr-396	532	35	new	new	ADJ
ftr-396	532	36	search	search	NOUN
ftr-396	532	37	to	to	PART
ftr-396	532	38	view	view	VERB
ftr-396	532	39	the	the	DET
ftr-396	532	40	section	section	NOUN
ftr-396	532	41	83	83	NUM
ftr-396	532	42	regulations	regulation	NOUN
ftr-396	532	43	.	.	PUNCT
ftr-396	533	1	70	70	NUM
ftr-396	533	2	.	.	PUNCT
ftr-396	534	1	the	the	DET
ftr-396	534	2	“	"	PUNCT
ftr-396	534	3	get	get	VERB
ftr-396	534	4	a	a	DET
ftr-396	534	5	document	document	NOUN
ftr-396	534	6	”	"	PUNCT
ftr-396	534	7	tab	tab	NOUN
ftr-396	534	8	sometimes	sometimes	ADV
ftr-396	534	9	can	can	AUX
ftr-396	534	10	be	be	AUX
ftr-396	534	11	used	use	VERB
ftr-396	534	12	as	as	ADP
ftr-396	534	13	a	a	DET
ftr-396	534	14	shortcut	shortcut	NOUN
ftr-396	534	15	to	to	PART
ftr-396	534	16	quickly	quickly	ADV
ftr-396	534	17	access	access	VERB
ftr-396	534	18	a	a	DET
ftr-396	534	19	specific	specific	ADJ
ftr-396	534	20	document	document	NOUN
ftr-396	534	21	.	.	PUNCT
ftr-396	535	1	we	we	PRON
ftr-396	535	2	tried	try	VERB
ftr-396	535	3	to	to	PART
ftr-396	535	4	use	use	VERB
ftr-396	535	5	get	get	VERB
ftr-396	535	6	a	a	DET
ftr-396	535	7	document	document	NOUN
ftr-396	535	8	to	to	PART
ftr-396	535	9	quickly	quickly	ADV
ftr-396	535	10	access	access	VERB
ftr-396	535	11	the	the	DET
ftr-396	535	12	§	§	PROPN
ftr-396	535	13	83	83	NUM
ftr-396	535	14	regulations	regulation	NOUN
ftr-396	535	15	,	,	PUNCT
ftr-396	535	16	but	but	CCONJ
ftr-396	535	17	were	be	AUX
ftr-396	535	18	stymied	stymie	VERB
ftr-396	535	19	by	by	ADP
ftr-396	535	20	the	the	DET
ftr-396	535	21	rigid	rigid	ADJ
ftr-396	535	22	formatting	formatting	NOUN
ftr-396	535	23	requirements	requirement	NOUN
ftr-396	535	24	for	for	ADP
ftr-396	535	25	such	such	ADJ
ftr-396	535	26	searches	search	NOUN
ftr-396	535	27	.	.	PUNCT
ftr-396	536	1	without	without	ADP
ftr-396	536	2	knowing	know	VERB
ftr-396	536	3	the	the	DET
ftr-396	536	4	magic	magic	ADJ
ftr-396	536	5	format	format	NOUN
ftr-396	536	6	in	in	ADP
ftr-396	536	7	which	which	PRON
ftr-396	536	8	to	to	PART
ftr-396	536	9	frame	frame	VERB
ftr-396	536	10	a	a	DET
ftr-396	536	11	search	search	NOUN
ftr-396	536	12	for	for	ADP
ftr-396	536	13	reg	reg	NOUN
ftr-396	536	14	.	.	PUNCT
ftr-396	537	1	§	§	PROPN
ftr-396	537	2	1.83	1.83	NUM
ftr-396	537	3	,	,	PUNCT
ftr-396	537	4	we	we	PRON
ftr-396	537	5	could	could	AUX
ftr-396	537	6	not	not	PART
ftr-396	537	7	perform	perform	VERB
ftr-396	537	8	the	the	DET
ftr-396	537	9	search	search	NOUN
ftr-396	537	10	.	.	PUNCT
ftr-396	538	1	we	we	PRON
ftr-396	538	2	tried	try	VERB
ftr-396	538	3	clicking	click	VERB
ftr-396	538	4	on	on	ADP
ftr-396	538	5	the	the	DET
ftr-396	538	6	link	link	NOUN
ftr-396	538	7	that	that	PRON
ftr-396	538	8	suggests	suggest	VERB
ftr-396	538	9	get	get	VERB
ftr-396	538	10	a	a	DET
ftr-396	538	11	document	document	NOUN
ftr-396	538	12	citation	citation	NOUN
ftr-396	538	13	formats	format	NOUN
ftr-396	538	14	,	,	PUNCT
ftr-396	538	15	but	but	CCONJ
ftr-396	538	16	did	do	AUX
ftr-396	538	17	not	not	PART
ftr-396	538	18	see	see	VERB
ftr-396	538	19	“	"	PUNCT
ftr-396	538	20	treasury	treasury	PROPN
ftr-396	538	21	regulations	regulation	NOUN
ftr-396	538	22	”	"	PUNCT
ftr-396	538	23	listed	list	VERB
ftr-396	538	24	under	under	ADP
ftr-396	538	25	the	the	DET
ftr-396	538	26	“	"	PUNCT
ftr-396	538	27	t	t	PROPN
ftr-396	538	28	”	"	PUNCT
ftr-396	538	29	heading	head	VERB
ftr-396	538	30	or	or	CCONJ
ftr-396	538	31	“	"	PUNCT
ftr-396	538	32	regulations	regulation	NOUN
ftr-396	538	33	”	"	PUNCT
ftr-396	538	34	under	under	ADP
ftr-396	538	35	the	the	DET
ftr-396	538	36	“	"	PUNCT
ftr-396	538	37	r	r	NOUN
ftr-396	538	38	”	"	PUNCT
ftr-396	538	39	heading	heading	NOUN
ftr-396	538	40	.	.	PUNCT
ftr-396	539	1	we	we	PRON
ftr-396	539	2	subsequently	subsequently	ADV
ftr-396	539	3	learned	learn	VERB
ftr-396	539	4	974	974	NUM
ftr-396	539	5	florida	florida	PROPN
ftr-396	539	6	tax	tax	NOUN
ftr-396	539	7	review	review	NOUN
ftr-396	539	8	[	[	X
ftr-396	539	9	vol	vol	NOUN
ftr-396	539	10	.	.	NOUN
ftr-396	539	11	8:9	8:9	NUM
ftr-396	539	12	summary	summary	NOUN
ftr-396	539	13	of	of	ADP
ftr-396	539	14	search	search	NOUN
ftr-396	539	15	pathways	pathway	NOUN
ftr-396	539	16	:	:	PUNCT
ftr-396	539	17	legal	legal	ADJ
ftr-396	539	18	>	>	X
ftr-396	539	19	area	area	NOUN
ftr-396	539	20	of	of	ADP
ftr-396	539	21	law	law	NOUN
ftr-396	539	22	–	–	PUNCT
ftr-396	539	23	by	by	ADP
ftr-396	539	24	topic	topic	NOUN
ftr-396	539	25	>	>	X
ftr-396	539	26	taxation	taxation	NOUN
ftr-396	539	27	>	>	X
ftr-396	539	28	click	click	VERB
ftr-396	539	29	on	on	ADP
ftr-396	539	30	“	"	PUNCT
ftr-396	539	31	final	final	ADJ
ftr-396	539	32	and	and	CCONJ
ftr-396	539	33	temporary	temporary	ADJ
ftr-396	539	34	regulations	regulation	NOUN
ftr-396	539	35	”	"	PUNCT
ftr-396	539	36	(	(	PUNCT
ftr-396	539	37	under	under	ADP
ftr-396	539	38	the	the	DET
ftr-396	539	39	“	"	PUNCT
ftr-396	539	40	find	find	VERB
ftr-396	539	41	federal	federal	ADJ
ftr-396	539	42	statutes	statute	NOUN
ftr-396	539	43	&	&	CCONJ
ftr-396	539	44	regulations	regulation	NOUN
ftr-396	539	45	”	"	PUNCT
ftr-396	539	46	heading	head	VERB
ftr-396	539	47	)	)	PUNCT
ftr-396	539	48	>	>	X
ftr-396	539	49	enter	enter	VERB
ftr-396	539	50	1.83	1.83	NUM
ftr-396	539	51	in	in	ADP
ftr-396	539	52	search	search	NOUN
ftr-396	539	53	term	term	NOUN
ftr-396	539	54	box	box	NOUN
ftr-396	539	55	,	,	PUNCT
ftr-396	539	56	select	select	ADJ
ftr-396	539	57	toc	toc	NOUN
ftr-396	539	58	only	only	ADV
ftr-396	539	59	,	,	PUNCT
ftr-396	539	60	click	click	VERB
ftr-396	539	61	on	on	ADP
ftr-396	539	62	search	search	NOUN
ftr-396	539	63	>	>	PUNCT
ftr-396	539	64	click	click	VERB
ftr-396	539	65	on	on	ADP
ftr-396	539	66	links	link	NOUN
ftr-396	539	67	to	to	ADP
ftr-396	539	68	the	the	DET
ftr-396	539	69	eight	eight	NUM
ftr-396	539	70	section	section	NOUN
ftr-396	539	71	83	83	NUM
ftr-396	539	72	regulations	regulation	NOUN
ftr-396	539	73	>	>	X
ftr-396	539	74	click	click	VERB
ftr-396	539	75	on	on	ADP
ftr-396	539	76	“	"	PUNCT
ftr-396	539	77	§	§	PROPN
ftr-396	539	78	1.83	1.83	NUM
ftr-396	539	79	-	-	SYM
ftr-396	539	80	7	7	NUM
ftr-396	539	81	taxation	taxation	NOUN
ftr-396	539	82	of	of	ADP
ftr-396	539	83	nonqualified	nonqualified	ADJ
ftr-396	539	84	stock	stock	NOUN
ftr-396	539	85	options	option	NOUN
ftr-396	539	86	.	.	PUNCT
ftr-396	539	87	”	"	PUNCT
ftr-396	540	1	after	after	ADP
ftr-396	540	2	reading	read	VERB
ftr-396	540	3	the	the	DET
ftr-396	540	4	regulations	regulation	NOUN
ftr-396	540	5	,	,	PUNCT
ftr-396	540	6	we	we	PRON
ftr-396	540	7	returned	return	VERB
ftr-396	540	8	to	to	ADP
ftr-396	540	9	the	the	DET
ftr-396	540	10	full	full	ADJ
ftr-396	540	11	text	text	NOUN
ftr-396	540	12	of	of	ADP
ftr-396	540	13	section	section	NOUN
ftr-396	540	14	83	83	NUM
ftr-396	540	15	.	.	PUNCT
ftr-396	541	1	several	several	ADJ
ftr-396	541	2	links	link	NOUN
ftr-396	541	3	appear	appear	VERB
ftr-396	541	4	on	on	ADP
ftr-396	541	5	the	the	DET
ftr-396	541	6	right	right	ADJ
ftr-396	541	7	side	side	NOUN
ftr-396	541	8	of	of	ADP
ftr-396	541	9	the	the	DET
ftr-396	541	10	screen	screen	NOUN
ftr-396	541	11	,	,	PUNCT
ftr-396	541	12	under	under	ADP
ftr-396	541	13	the	the	DET
ftr-396	541	14	heading	head	VERB
ftr-396	541	15	“	"	PUNCT
ftr-396	541	16	practitioner	practitioner	NOUN
ftr-396	541	17	’s	’s	PART
ftr-396	541	18	toolbox	toolbox	NOUN
ftr-396	541	19	.	.	PUNCT
ftr-396	541	20	”	"	PUNCT
ftr-396	542	1	clicking	click	VERB
ftr-396	542	2	on	on	ADP
ftr-396	542	3	the	the	DET
ftr-396	542	4	“	"	PUNCT
ftr-396	542	5	interpretive	interpretive	ADJ
ftr-396	542	6	notes	note	NOUN
ftr-396	542	7	and	and	CCONJ
ftr-396	542	8	decisions	decision	NOUN
ftr-396	542	9	”	"	PUNCT
ftr-396	542	10	link	link	NOUN
ftr-396	542	11	brings	bring	VERB
ftr-396	542	12	up	up	ADP
ftr-396	542	13	some	some	DET
ftr-396	542	14	brief	brief	ADJ
ftr-396	542	15	explanatory	explanatory	ADJ
ftr-396	542	16	notes	note	NOUN
ftr-396	542	17	about	about	ADP
ftr-396	542	18	the	the	DET
ftr-396	542	19	general	general	ADJ
ftr-396	542	20	operation	operation	NOUN
ftr-396	542	21	of	of	ADP
ftr-396	542	22	section	section	NOUN
ftr-396	542	23	83	83	NUM
ftr-396	542	24	,	,	PUNCT
ftr-396	542	25	along	along	ADP
ftr-396	542	26	with	with	ADP
ftr-396	542	27	some	some	DET
ftr-396	542	28	irrelevant	irrelevant	ADJ
ftr-396	542	29	case	case	NOUN
ftr-396	542	30	annotations	annotation	NOUN
ftr-396	542	31	.	.	PUNCT
ftr-396	543	1	clicking	click	VERB
ftr-396	543	2	on	on	ADP
ftr-396	543	3	“	"	PUNCT
ftr-396	543	4	related	related	ADJ
ftr-396	543	5	statutes	statute	NOUN
ftr-396	543	6	&	&	CCONJ
ftr-396	543	7	rules	rule	NOUN
ftr-396	543	8	”	"	PUNCT
ftr-396	543	9	activates	activate	VERB
ftr-396	543	10	links	link	NOUN
ftr-396	543	11	to	to	ADP
ftr-396	543	12	nine	nine	NUM
ftr-396	543	13	irc	irc	NOUN
ftr-396	543	14	sections	section	NOUN
ftr-396	543	15	,	,	PUNCT
ftr-396	543	16	one	one	NUM
ftr-396	543	17	of	of	ADP
ftr-396	543	18	which	which	PRON
ftr-396	543	19	is	be	AUX
ftr-396	543	20	section	section	NOUN
ftr-396	543	21	409a	409a	PROPN
ftr-396	543	22	.	.	PUNCT
ftr-396	544	1	clicking	click	VERB
ftr-396	544	2	on	on	ADP
ftr-396	544	3	the	the	DET
ftr-396	544	4	section	section	NOUN
ftr-396	544	5	409a	409a	PROPN
ftr-396	544	6	link	link	NOUN
ftr-396	544	7	yields	yield	VERB
ftr-396	544	8	a	a	DET
ftr-396	544	9	full	full	ADJ
ftr-396	544	10	-	-	PUNCT
ftr-396	544	11	text	text	NOUN
ftr-396	544	12	view	view	NOUN
ftr-396	544	13	of	of	ADP
ftr-396	544	14	section	section	NOUN
ftr-396	544	15	409a	409a	PROPN
ftr-396	544	16	,	,	PUNCT
ftr-396	544	17	which	which	PRON
ftr-396	544	18	cross	cross	ADJ
ftr-396	544	19	-	-	ADJ
ftr-396	544	20	references	reference	NOUN
ftr-396	544	21	section	section	NOUN
ftr-396	544	22	83	83	NUM
ftr-396	544	23	.	.	PUNCT
ftr-396	545	1	dropping	drop	VERB
ftr-396	545	2	into	into	ADP
ftr-396	545	3	the	the	DET
ftr-396	545	4	middle	middle	NOUN
ftr-396	545	5	of	of	ADP
ftr-396	545	6	section	section	NOUN
ftr-396	545	7	409a	409a	PROPN
ftr-396	545	8	,	,	PUNCT
ftr-396	545	9	which	which	PRON
ftr-396	545	10	is	be	AUX
ftr-396	545	11	a	a	DET
ftr-396	545	12	detailed	detailed	ADJ
ftr-396	545	13	and	and	CCONJ
ftr-396	545	14	technical	technical	ADJ
ftr-396	545	15	“	"	PUNCT
ftr-396	545	16	employee	employee	NOUN
ftr-396	545	17	benefits	benefit	NOUN
ftr-396	545	18	”	"	PUNCT
ftr-396	545	19	section	section	NOUN
ftr-396	545	20	,	,	PUNCT
ftr-396	545	21	makes	make	VERB
ftr-396	545	22	it	it	PRON
ftr-396	545	23	difficult	difficult	ADJ
ftr-396	545	24	for	for	SCONJ
ftr-396	545	25	a	a	DET
ftr-396	545	26	tax	tax	NOUN
ftr-396	545	27	generalist	generalist	NOUN
ftr-396	545	28	to	to	PART
ftr-396	545	29	completely	completely	ADV
ftr-396	545	30	understand	understand	VERB
ftr-396	545	31	the	the	DET
ftr-396	545	32	relationship	relationship	NOUN
ftr-396	545	33	between	between	ADP
ftr-396	545	34	section	section	NOUN
ftr-396	545	35	83	83	NUM
ftr-396	545	36	and	and	CCONJ
ftr-396	545	37	section	section	NOUN
ftr-396	545	38	409a	409a	PROPN
ftr-396	545	39	.	.	PUNCT
ftr-396	546	1	at	at	ADP
ftr-396	546	2	this	this	DET
ftr-396	546	3	point	point	NOUN
ftr-396	546	4	,	,	PUNCT
ftr-396	546	5	however	however	ADV
ftr-396	546	6	,	,	PUNCT
ftr-396	546	7	a	a	DET
ftr-396	546	8	tax	tax	NOUN
ftr-396	546	9	researcher	researcher	NOUN
ftr-396	546	10	would	would	AUX
ftr-396	546	11	know	know	VERB
ftr-396	546	12	to	to	PART
ftr-396	546	13	do	do	VERB
ftr-396	546	14	more	more	ADJ
ftr-396	546	15	research	research	NOUN
ftr-396	546	16	on	on	ADP
ftr-396	546	17	section	section	NOUN
ftr-396	546	18	409a	409a	PROPN
ftr-396	546	19	.	.	PUNCT
ftr-396	547	1	we	we	PRON
ftr-396	547	2	searched	search	VERB
ftr-396	547	3	for	for	ADP
ftr-396	547	4	the	the	DET
ftr-396	547	5	section	section	NOUN
ftr-396	547	6	409a	409a	PROPN
ftr-396	547	7	regulations	regulation	NOUN
ftr-396	547	8	,	,	PUNCT
ftr-396	547	9	using	use	VERB
ftr-396	547	10	a	a	DET
ftr-396	547	11	search	search	NOUN
ftr-396	547	12	like	like	ADP
ftr-396	547	13	the	the	DET
ftr-396	547	14	search	search	NOUN
ftr-396	547	15	we	we	PRON
ftr-396	547	16	used	use	VERB
ftr-396	547	17	for	for	ADP
ftr-396	547	18	the	the	DET
ftr-396	547	19	section	section	NOUN
ftr-396	547	20	83	83	NUM
ftr-396	547	21	regulations	regulation	NOUN
ftr-396	547	22	.	.	PUNCT
ftr-396	548	1	regulations	regulation	NOUN
ftr-396	548	2	section	section	PROPN
ftr-396	548	3	1.409a-1	1.409a-1	NUM
ftr-396	548	4	provides	provide	VERB
ftr-396	548	5	that	that	SCONJ
ftr-396	548	6	section	section	NOUN
ftr-396	548	7	409a	409a	PROPN
ftr-396	548	8	is	be	AUX
ftr-396	548	9	not	not	PART
ftr-396	548	10	applicable	applicable	ADJ
ftr-396	548	11	to	to	ADP
ftr-396	548	12	out	out	ADV
ftr-396	548	13	-	-	PUNCT
ftr-396	548	14	of	of	ADP
ftr-396	548	15	-	-	PUNCT
ftr-396	548	16	the	the	DET
ftr-396	548	17	-	-	PUNCT
ftr-396	548	18	money	money	NOUN
ftr-396	548	19	options	option	NOUN
ftr-396	548	20	if	if	SCONJ
ftr-396	548	21	section	section	NOUN
ftr-396	548	22	83	83	NUM
ftr-396	548	23	applies	apply	VERB
ftr-396	548	24	to	to	ADP
ftr-396	548	25	the	the	DET
ftr-396	548	26	grant	grant	NOUN
ftr-396	548	27	or	or	CCONJ
ftr-396	548	28	exercise	exercise	NOUN
ftr-396	548	29	of	of	ADP
ftr-396	548	30	the	the	DET
ftr-396	548	31	option	option	NOUN
ftr-396	548	32	and	and	CCONJ
ftr-396	548	33	other	other	ADJ
ftr-396	548	34	requirements	requirement	NOUN
ftr-396	548	35	are	be	AUX
ftr-396	548	36	met.71	met.71	PROPN
ftr-396	548	37	the	the	DET
ftr-396	548	38	negative	negative	ADJ
ftr-396	548	39	inference	inference	NOUN
ftr-396	548	40	to	to	PART
ftr-396	548	41	be	be	AUX
ftr-396	548	42	drawn	draw	VERB
ftr-396	548	43	from	from	ADP
ftr-396	548	44	this	this	DET
ftr-396	548	45	language	language	NOUN
ftr-396	548	46	is	be	AUX
ftr-396	548	47	that	that	SCONJ
ftr-396	548	48	section	section	NOUN
ftr-396	548	49	409a	409a	NOUN
ftr-396	548	50	can	can	AUX
ftr-396	548	51	apply	apply	VERB
ftr-396	548	52	to	to	ADP
ftr-396	548	53	options	option	NOUN
ftr-396	548	54	that	that	PRON
ftr-396	548	55	are	be	AUX
ftr-396	548	56	in	in	ADP
ftr-396	548	57	-	-	PUNCT
ftr-396	548	58	the	the	DET
ftr-396	548	59	-	-	PUNCT
ftr-396	548	60	money	money	NOUN
ftr-396	548	61	at	at	ADP
ftr-396	548	62	the	the	DET
ftr-396	548	63	time	time	NOUN
ftr-396	548	64	of	of	ADP
ftr-396	548	65	the	the	DET
ftr-396	548	66	grant	grant	NOUN
ftr-396	548	67	.	.	PUNCT
ftr-396	549	1	at	at	ADP
ftr-396	549	2	this	this	DET
ftr-396	549	3	point	point	NOUN
ftr-396	549	4	,	,	PUNCT
ftr-396	549	5	we	we	PRON
ftr-396	549	6	thought	think	VERB
ftr-396	549	7	it	it	PRON
ftr-396	549	8	might	might	AUX
ftr-396	549	9	be	be	AUX
ftr-396	549	10	helpful	helpful	ADJ
ftr-396	549	11	to	to	PART
ftr-396	549	12	consult	consult	VERB
ftr-396	549	13	treatises	treatise	NOUN
ftr-396	549	14	for	for	ADP
ftr-396	549	15	discussion	discussion	NOUN
ftr-396	549	16	of	of	ADP
ftr-396	549	17	the	the	DET
ftr-396	549	18	application	application	NOUN
ftr-396	549	19	of	of	ADP
ftr-396	549	20	section	section	NOUN
ftr-396	549	21	409a	409a	PROPN
ftr-396	549	22	to	to	ADP
ftr-396	549	23	stock	stock	NOUN
ftr-396	549	24	options	option	NOUN
ftr-396	549	25	.	.	PUNCT
ftr-396	550	1	we	we	PRON
ftr-396	550	2	searched	search	VERB
ftr-396	550	3	in	in	ADP
ftr-396	550	4	the	the	DET
ftr-396	550	5	“	"	PUNCT
ftr-396	550	6	analysis	analysis	NOUN
ftr-396	550	7	,	,	PUNCT
ftr-396	550	8	law	law	NOUN
ftr-396	550	9	reviews	review	NOUN
ftr-396	550	10	and	and	CCONJ
ftr-396	550	11	journals	journal	NOUN
ftr-396	550	12	”	"	PUNCT
ftr-396	550	13	file	file	NOUN
ftr-396	550	14	in	in	ADP
ftr-396	550	15	the	the	DET
ftr-396	550	16	“	"	PUNCT
ftr-396	550	17	taxation	taxation	NOUN
ftr-396	550	18	”	"	PUNCT
ftr-396	550	19	materials	material	NOUN
ftr-396	550	20	.	.	PUNCT
ftr-396	551	1	we	we	PRON
ftr-396	551	2	clicked	click	VERB
ftr-396	551	3	on	on	ADP
ftr-396	551	4	the	the	DET
ftr-396	551	5	link	link	NOUN
ftr-396	551	6	to	to	ADP
ftr-396	551	7	tax	tax	NOUN
ftr-396	551	8	planning	planning	NOUN
ftr-396	551	9	for	for	ADP
ftr-396	551	10	corporations	corporation	NOUN
ftr-396	551	11	and	and	CCONJ
ftr-396	551	12	shareholders	shareholder	NOUN
ftr-396	551	13	and	and	CCONJ
ftr-396	551	14	entered	enter	VERB
ftr-396	551	15	a	a	DET
ftr-396	551	16	keyword	keyword	NOUN
ftr-396	551	17	search	search	NOUN
ftr-396	551	18	,	,	PUNCT
ftr-396	551	19	using	use	VERB
ftr-396	551	20	the	the	DET
ftr-396	551	21	search	search	NOUN
ftr-396	551	22	term	term	NOUN
ftr-396	551	23	“	"	PUNCT
ftr-396	551	24	409a	409a	PROPN
ftr-396	551	25	w/30	w/30	ADJ
ftr-396	551	26	options	option	NOUN
ftr-396	551	27	.	.	PUNCT
ftr-396	551	28	”	"	PUNCT
ftr-396	552	1	this	this	DET
ftr-396	552	2	search	search	NOUN
ftr-396	552	3	produced	produce	VERB
ftr-396	552	4	one	one	NUM
ftr-396	552	5	hit	hit	NOUN
ftr-396	552	6	,	,	PUNCT
ftr-396	552	7	a	a	DET
ftr-396	552	8	discussion	discussion	NOUN
ftr-396	552	9	of	of	ADP
ftr-396	552	10	section	section	NOUN
ftr-396	552	11	409a	409a	NOUN
ftr-396	552	12	in	in	ADP
ftr-396	552	13	the	the	DET
ftr-396	552	14	context	context	NOUN
ftr-396	552	15	of	of	ADP
ftr-396	552	16	deferred	defer	VERB
ftr-396	552	17	compensation	compensation	NOUN
ftr-396	552	18	for	for	ADP
ftr-396	552	19	executives	executive	NOUN
ftr-396	552	20	,	,	PUNCT
ftr-396	552	21	but	but	CCONJ
ftr-396	552	22	this	this	DET
ftr-396	552	23	discussion	discussion	NOUN
ftr-396	552	24	did	do	AUX
ftr-396	552	25	not	not	PART
ftr-396	552	26	address	address	VERB
ftr-396	552	27	the	the	DET
ftr-396	552	28	applicability	applicability	NOUN
ftr-396	552	29	of	of	ADP
ftr-396	552	30	section	section	NOUN
ftr-396	552	31	409a	409a	PROPN
ftr-396	552	32	to	to	ADP
ftr-396	552	33	the	the	DET
ftr-396	552	34	issuance	issuance	NOUN
ftr-396	552	35	of	of	ADP
ftr-396	552	36	stock	stock	NOUN
ftr-396	552	37	options.72	options.72	NOUN
ftr-396	552	38	that	that	SCONJ
ftr-396	552	39	the	the	DET
ftr-396	552	40	correct	correct	ADJ
ftr-396	552	41	citation	citation	NOUN
ftr-396	552	42	format	format	NOUN
ftr-396	552	43	to	to	PART
ftr-396	552	44	locate	locate	VERB
ftr-396	552	45	treasury	treasury	NOUN
ftr-396	552	46	regulations	regulation	NOUN
ftr-396	552	47	from	from	ADP
ftr-396	552	48	get	get	VERB
ftr-396	552	49	a	a	DET
ftr-396	552	50	document	document	NOUN
ftr-396	552	51	is	be	AUX
ftr-396	552	52	“	"	PUNCT
ftr-396	552	53	26	26	NUM
ftr-396	552	54	c.f.r	c.f.r	NOUN
ftr-396	552	55	.	.	PUNCT
ftr-396	553	1	_	_	PUNCT
ftr-396	554	1	_	_	PUNCT
ftr-396	555	1	_	_	PUNCT
ftr-396	556	1	_	_	PUNCT
ftr-396	556	2	”	"	PUNCT
ftr-396	556	3	,	,	PUNCT
ftr-396	556	4	or	or	CCONJ
ftr-396	556	5	in	in	ADP
ftr-396	556	6	our	our	PRON
ftr-396	556	7	example	example	NOUN
ftr-396	556	8	“	"	PUNCT
ftr-396	556	9	26	26	NUM
ftr-396	556	10	c.f.r	c.f.r	NOUN
ftr-396	556	11	.	.	PUNCT
ftr-396	557	1	1.83	1.83	NUM
ftr-396	557	2	-	-	SYM
ftr-396	557	3	7	7	NUM
ftr-396	557	4	.	.	PUNCT
ftr-396	557	5	”	"	PUNCT
ftr-396	558	1	71	71	NUM
ftr-396	558	2	.	.	PUNCT
ftr-396	559	1	reg	reg	NOUN
ftr-396	559	2	.	.	PUNCT
ftr-396	560	1	§	§	PROPN
ftr-396	560	2	1.409a-1(b	1.409a-1(b	NUM
ftr-396	560	3	)	)	PUNCT
ftr-396	560	4	.	.	PUNCT
ftr-396	561	1	72	72	NUM
ftr-396	561	2	.	.	PUNCT
ftr-396	561	3	zolman	zolman	PROPN
ftr-396	561	4	cavitch	cavitch	PROPN
ftr-396	561	5	&	&	CCONJ
ftr-396	561	6	matthew	matthew	PROPN
ftr-396	561	7	p.	p.	PROPN
ftr-396	561	8	cavitch	cavitch	PROPN
ftr-396	561	9	,	,	PUNCT
ftr-396	561	10	tax	tax	NOUN
ftr-396	561	11	planning	planning	NOUN
ftr-396	561	12	for	for	ADP
ftr-396	561	13	corporations	corporation	NOUN
ftr-396	561	14	and	and	CCONJ
ftr-396	561	15	shareholders	shareholder	NOUN
ftr-396	561	16	§	§	PROPN
ftr-396	561	17	5.05	5.05	NUM
ftr-396	561	18	(	(	PUNCT
ftr-396	561	19	2006	2006	NUM
ftr-396	561	20	)	)	PUNCT
ftr-396	561	21	.	.	PUNCT
ftr-396	562	1	2008	2008	NUM
ftr-396	563	1	the	the	DET
ftr-396	563	2	virtural	virtural	ADJ
ftr-396	563	3	tax	tax	NOUN
ftr-396	563	4	library	library	NOUN
ftr-396	563	5	975	975	NUM
ftr-396	563	6	summary	summary	NOUN
ftr-396	563	7	of	of	ADP
ftr-396	563	8	search	search	NOUN
ftr-396	563	9	pathways	pathway	NOUN
ftr-396	563	10	:	:	PUNCT
ftr-396	563	11	legal	legal	ADJ
ftr-396	563	12	>	>	X
ftr-396	563	13	area	area	NOUN
ftr-396	563	14	of	of	ADP
ftr-396	563	15	law	law	NOUN
ftr-396	563	16	–	–	PUNCT
ftr-396	563	17	by	by	ADP
ftr-396	563	18	topic	topic	NOUN
ftr-396	563	19	>	>	X
ftr-396	563	20	taxation	taxation	NOUN
ftr-396	563	21	>	>	PUNCT
ftr-396	563	22	search	search	NOUN
ftr-396	563	23	analysis	analysis	NOUN
ftr-396	563	24	,	,	PUNCT
ftr-396	563	25	law	law	NOUN
ftr-396	563	26	reviews	review	NOUN
ftr-396	563	27	&	&	CCONJ
ftr-396	563	28	journals	journal	NOUN
ftr-396	563	29	>	>	X
ftr-396	563	30	click	click	VERB
ftr-396	563	31	on	on	ADP
ftr-396	563	32	tax	tax	NOUN
ftr-396	563	33	planning	planning	NOUN
ftr-396	563	34	for	for	ADP
ftr-396	563	35	corporations	corporation	NOUN
ftr-396	563	36	and	and	CCONJ
ftr-396	563	37	shareholders	shareholder	NOUN
ftr-396	563	38	>	>	X
ftr-396	563	39	click	click	VERB
ftr-396	563	40	on	on	ADP
ftr-396	563	41	“	"	PUNCT
ftr-396	563	42	+	+	PROPN
ftr-396	563	43	”	"	PUNCT
ftr-396	563	44	to	to	ADP
ftr-396	563	45	the	the	DET
ftr-396	563	46	left	left	NOUN
ftr-396	563	47	of	of	ADP
ftr-396	563	48	the	the	DET
ftr-396	563	49	heading	heading	NOUN
ftr-396	563	50	“	"	PUNCT
ftr-396	563	51	chapter	chapter	NOUN
ftr-396	563	52	5	5	NUM
ftr-396	563	53	methods	method	NOUN
ftr-396	563	54	of	of	ADP
ftr-396	563	55	compensating	compensate	VERB
ftr-396	563	56	the	the	DET
ftr-396	563	57	executive	executive	NOUN
ftr-396	563	58	>	>	X
ftr-396	563	59	click	click	VERB
ftr-396	563	60	on	on	ADP
ftr-396	563	61	“	"	PUNCT
ftr-396	563	62	§	§	PROPN
ftr-396	563	63	5.05	5.05	NUM
ftr-396	563	64	how	how	SCONJ
ftr-396	563	65	deferred	deferred	ADJ
ftr-396	563	66	compensation	compensation	NOUN
ftr-396	563	67	agreements	agreement	NOUN
ftr-396	563	68	can	can	AUX
ftr-396	563	69	be	be	AUX
ftr-396	563	70	used	use	VERB
ftr-396	563	71	to	to	ADP
ftr-396	563	72	maximum	maximum	ADJ
ftr-396	563	73	advantage	advantage	NOUN
ftr-396	563	74	”	"	PUNCT
ftr-396	563	75	we	we	PRON
ftr-396	563	76	decided	decide	VERB
ftr-396	563	77	to	to	PART
ftr-396	563	78	browse	browse	VERB
ftr-396	563	79	through	through	ADP
ftr-396	563	80	a	a	DET
ftr-396	563	81	list	list	NOUN
ftr-396	563	82	of	of	ADP
ftr-396	563	83	other	other	ADJ
ftr-396	563	84	treatises	treatise	NOUN
ftr-396	563	85	on	on	ADP
ftr-396	563	86	the	the	DET
ftr-396	563	87	lexisnexis	lexisnexis	NOUN
ftr-396	563	88	database	database	NOUN
ftr-396	563	89	.	.	PUNCT
ftr-396	564	1	on	on	ADP
ftr-396	564	2	the	the	DET
ftr-396	564	3	first	first	ADJ
ftr-396	564	4	page	page	NOUN
ftr-396	564	5	of	of	ADP
ftr-396	564	6	the	the	DET
ftr-396	564	7	“	"	PUNCT
ftr-396	564	8	analysis	analysis	NOUN
ftr-396	564	9	,	,	PUNCT
ftr-396	564	10	law	law	NOUN
ftr-396	564	11	reviews	review	NOUN
ftr-396	564	12	and	and	CCONJ
ftr-396	564	13	journals	journal	NOUN
ftr-396	564	14	”	"	PUNCT
ftr-396	564	15	file	file	NOUN
ftr-396	564	16	,	,	PUNCT
ftr-396	564	17	we	we	PRON
ftr-396	564	18	clicked	click	VERB
ftr-396	564	19	on	on	ADP
ftr-396	564	20	the	the	DET
ftr-396	564	21	“	"	PUNCT
ftr-396	564	22	by	by	ADP
ftr-396	564	23	subtopic	subtopic	NOUN
ftr-396	564	24	”	"	PUNCT
ftr-396	564	25	link	link	NOUN
ftr-396	564	26	to	to	PART
ftr-396	564	27	see	see	VERB
ftr-396	564	28	a	a	DET
ftr-396	564	29	list	list	NOUN
ftr-396	564	30	of	of	ADP
ftr-396	564	31	treatise	treatise	NOUN
ftr-396	564	32	topics	topic	NOUN
ftr-396	564	33	.	.	PUNCT
ftr-396	565	1	from	from	ADP
ftr-396	565	2	this	this	DET
ftr-396	565	3	topic	topic	NOUN
ftr-396	565	4	list	list	NOUN
ftr-396	565	5	,	,	PUNCT
ftr-396	565	6	we	we	PRON
ftr-396	565	7	clicked	click	VERB
ftr-396	565	8	on	on	ADP
ftr-396	565	9	“	"	PUNCT
ftr-396	565	10	investments	investment	NOUN
ftr-396	565	11	and	and	CCONJ
ftr-396	565	12	securities	security	NOUN
ftr-396	565	13	.	.	PUNCT
ftr-396	565	14	”	"	PUNCT
ftr-396	566	1	from	from	ADP
ftr-396	566	2	a	a	DET
ftr-396	566	3	list	list	NOUN
ftr-396	566	4	of	of	ADP
ftr-396	566	5	treatises	treatise	NOUN
ftr-396	566	6	on	on	ADP
ftr-396	566	7	this	this	DET
ftr-396	566	8	subtopic	subtopic	NOUN
ftr-396	566	9	,	,	PUNCT
ftr-396	566	10	we	we	PRON
ftr-396	566	11	clicked	click	VERB
ftr-396	566	12	on	on	ADP
ftr-396	566	13	the	the	DET
ftr-396	566	14	title	title	NOUN
ftr-396	566	15	of	of	ADP
ftr-396	566	16	a	a	DET
ftr-396	566	17	particular	particular	ADJ
ftr-396	566	18	treatise	treatise	NOUN
ftr-396	566	19	,	,	PUNCT
ftr-396	566	20	taxation	taxation	NOUN
ftr-396	566	21	of	of	ADP
ftr-396	566	22	securities	security	NOUN
ftr-396	566	23	transactions	transaction	NOUN
ftr-396	566	24	,	,	PUNCT
ftr-396	566	25	and	and	CCONJ
ftr-396	566	26	read	read	VERB
ftr-396	566	27	the	the	DET
ftr-396	566	28	table	table	NOUN
ftr-396	566	29	of	of	ADP
ftr-396	566	30	contents	content	NOUN
ftr-396	566	31	of	of	ADP
ftr-396	566	32	the	the	DET
ftr-396	566	33	treatise	treatise	NOUN
ftr-396	566	34	,	,	PUNCT
ftr-396	566	35	which	which	PRON
ftr-396	566	36	included	include	VERB
ftr-396	566	37	a	a	DET
ftr-396	566	38	chapter	chapter	NOUN
ftr-396	566	39	on	on	ADP
ftr-396	566	40	“	"	PUNCT
ftr-396	566	41	stock	stock	NOUN
ftr-396	566	42	options	option	NOUN
ftr-396	566	43	.	.	PUNCT
ftr-396	566	44	”	"	PUNCT
ftr-396	567	1	we	we	PRON
ftr-396	567	2	clicked	click	VERB
ftr-396	567	3	on	on	ADP
ftr-396	567	4	the	the	DET
ftr-396	567	5	“	"	PUNCT
ftr-396	567	6	+	+	ADJ
ftr-396	567	7	”	"	PUNCT
ftr-396	567	8	sign	sign	NOUN
ftr-396	567	9	to	to	ADP
ftr-396	567	10	the	the	DET
ftr-396	567	11	left	left	NOUN
ftr-396	567	12	of	of	ADP
ftr-396	567	13	this	this	DET
ftr-396	567	14	chapter	chapter	NOUN
ftr-396	567	15	heading	head	VERB
ftr-396	567	16	,	,	PUNCT
ftr-396	567	17	to	to	PART
ftr-396	567	18	expand	expand	VERB
ftr-396	567	19	the	the	DET
ftr-396	567	20	table	table	NOUN
ftr-396	567	21	of	of	ADP
ftr-396	567	22	contents	content	NOUN
ftr-396	567	23	.	.	PUNCT
ftr-396	568	1	from	from	ADP
ftr-396	568	2	this	this	DET
ftr-396	568	3	expanded	expand	VERB
ftr-396	568	4	table	table	NOUN
ftr-396	568	5	of	of	ADP
ftr-396	568	6	contents	content	NOUN
ftr-396	568	7	,	,	PUNCT
ftr-396	568	8	we	we	PRON
ftr-396	568	9	clicked	click	VERB
ftr-396	568	10	on	on	ADP
ftr-396	568	11	“	"	PUNCT
ftr-396	568	12	§	§	PROPN
ftr-396	568	13	9.06	9.06	NUM
ftr-396	568	14	nonstatutory	nonstatutory	ADJ
ftr-396	568	15	stock	stock	NOUN
ftr-396	568	16	options	option	NOUN
ftr-396	568	17	.	.	PUNCT
ftr-396	569	1	”73	”73	VERB
ftr-396	569	2	the	the	DET
ftr-396	569	3	discussion	discussion	NOUN
ftr-396	569	4	of	of	ADP
ftr-396	569	5	section	section	NOUN
ftr-396	569	6	409a	409a	NOUN
ftr-396	569	7	in	in	ADP
ftr-396	569	8	this	this	DET
ftr-396	569	9	treatise	treatise	NOUN
ftr-396	569	10	included	include	VERB
ftr-396	569	11	citations	citation	NOUN
ftr-396	569	12	to	to	ADP
ftr-396	569	13	other	other	ADJ
ftr-396	569	14	related	relate	VERB
ftr-396	569	15	sources	source	NOUN
ftr-396	569	16	,	,	PUNCT
ftr-396	569	17	with	with	ADP
ftr-396	569	18	links	link	NOUN
ftr-396	569	19	in	in	ADP
ftr-396	569	20	the	the	DET
ftr-396	569	21	text	text	NOUN
ftr-396	569	22	and	and	CCONJ
ftr-396	569	23	footnotes	footnote	NOUN
ftr-396	569	24	.	.	PUNCT
ftr-396	570	1	we	we	PRON
ftr-396	570	2	followed	follow	VERB
ftr-396	570	3	one	one	NUM
ftr-396	570	4	73	73	NUM
ftr-396	570	5	.	.	PUNCT
ftr-396	571	1	martin	martin	PROPN
ftr-396	571	2	l.	l.	PROPN
ftr-396	571	3	fried	fried	PROPN
ftr-396	571	4	,	,	PUNCT
ftr-396	571	5	taxation	taxation	NOUN
ftr-396	571	6	of	of	ADP
ftr-396	571	7	securities	security	NOUN
ftr-396	571	8	transactions	transaction	NOUN
ftr-396	571	9	§	§	PROPN
ftr-396	571	10	9.06	9.06	NUM
ftr-396	571	11	(	(	PUNCT
ftr-396	571	12	2006	2006	NUM
ftr-396	571	13	)	)	PUNCT
ftr-396	571	14	.	.	PUNCT
ftr-396	572	1	976	976	NUM
ftr-396	572	2	florida	florida	PROPN
ftr-396	572	3	tax	tax	NOUN
ftr-396	572	4	review	review	NOUN
ftr-396	573	1	[	[	X
ftr-396	573	2	vol	vol	NOUN
ftr-396	573	3	.	.	NOUN
ftr-396	573	4	8:9	8:9	NUM
ftr-396	573	5	of	of	ADP
ftr-396	573	6	these	these	DET
ftr-396	573	7	links	link	NOUN
ftr-396	573	8	to	to	PART
ftr-396	573	9	notice	notice	VERB
ftr-396	573	10	2006	2006	NUM
ftr-396	573	11	-	-	SYM
ftr-396	573	12	4.74	4.74	NUM
ftr-396	573	13	“	"	PUNCT
ftr-396	573	14	shepardizing	shepardize	VERB
ftr-396	573	15	”	"	PUNCT
ftr-396	573	16	this	this	DET
ftr-396	573	17	notice	notice	NOUN
ftr-396	573	18	led	lead	VERB
ftr-396	573	19	us	we	PRON
ftr-396	573	20	to	to	ADP
ftr-396	573	21	eight	eight	NUM
ftr-396	573	22	other	other	ADJ
ftr-396	573	23	“	"	PUNCT
ftr-396	573	24	treatises	treatise	NOUN
ftr-396	573	25	”	"	PUNCT
ftr-396	573	26	in	in	ADP
ftr-396	573	27	the	the	DET
ftr-396	573	28	lexisnexis	lexisnexis	NOUN
ftr-396	573	29	database	database	NOUN
ftr-396	573	30	,	,	PUNCT
ftr-396	573	31	including	include	VERB
ftr-396	573	32	several	several	ADJ
ftr-396	573	33	relevant	relevant	ADJ
ftr-396	573	34	chapters	chapter	NOUN
ftr-396	573	35	from	from	ADP
ftr-396	573	36	the	the	DET
ftr-396	573	37	proceedings	proceeding	NOUN
ftr-396	573	38	of	of	ADP
ftr-396	573	39	the	the	DET
ftr-396	573	40	annual	annual	ADJ
ftr-396	573	41	nyu	nyu	NOUN
ftr-396	573	42	and	and	CCONJ
ftr-396	573	43	usc	usc	PROPN
ftr-396	573	44	tax	tax	NOUN
ftr-396	573	45	institutes	institute	NOUN
ftr-396	573	46	.	.	PUNCT
ftr-396	574	1	we	we	PRON
ftr-396	574	2	clicked	click	VERB
ftr-396	574	3	on	on	ADP
ftr-396	574	4	the	the	DET
ftr-396	574	5	links	link	NOUN
ftr-396	574	6	for	for	ADP
ftr-396	574	7	the	the	DET
ftr-396	574	8	related	relate	VERB
ftr-396	574	9	sources	source	NOUN
ftr-396	574	10	and	and	CCONJ
ftr-396	574	11	found	find	VERB
ftr-396	574	12	that	that	SCONJ
ftr-396	574	13	several	several	ADJ
ftr-396	574	14	of	of	ADP
ftr-396	574	15	them	they	PRON
ftr-396	574	16	provided	provide	VERB
ftr-396	574	17	detailed	detailed	ADJ
ftr-396	574	18	discussion	discussion	NOUN
ftr-396	574	19	of	of	ADP
ftr-396	574	20	section	section	NOUN
ftr-396	574	21	409a	409a	PROPN
ftr-396	574	22	,	,	PUNCT
ftr-396	574	23	directly	directly	ADV
ftr-396	574	24	addressed	address	VERB
ftr-396	574	25	the	the	DET
ftr-396	574	26	applicability	applicability	NOUN
ftr-396	574	27	of	of	ADP
ftr-396	574	28	section	section	NOUN
ftr-396	574	29	409a	409a	PROPN
ftr-396	574	30	to	to	ADP
ftr-396	574	31	nonstatutory	nonstatutory	ADJ
ftr-396	574	32	stock	stock	NOUN
ftr-396	574	33	options	option	NOUN
ftr-396	574	34	,	,	PUNCT
ftr-396	574	35	and	and	CCONJ
ftr-396	574	36	raised	raise	VERB
ftr-396	574	37	some	some	DET
ftr-396	574	38	new	new	ADJ
ftr-396	574	39	section	section	NOUN
ftr-396	574	40	409a	409a	PROPN
ftr-396	574	41	issues	issue	NOUN
ftr-396	574	42	to	to	PART
ftr-396	574	43	consider.75	consider.75	VERB
ftr-396	574	44	our	our	PRON
ftr-396	574	45	next	next	ADJ
ftr-396	574	46	search	search	NOUN
ftr-396	574	47	was	be	AUX
ftr-396	574	48	for	for	ADP
ftr-396	574	49	the	the	DET
ftr-396	574	50	legislative	legislative	ADJ
ftr-396	574	51	history	history	NOUN
ftr-396	574	52	of	of	ADP
ftr-396	574	53	section	section	NOUN
ftr-396	574	54	409a	409a	PROPN
ftr-396	574	55	.	.	PUNCT
ftr-396	575	1	one	one	NUM
ftr-396	575	2	simple	simple	ADJ
ftr-396	575	3	route	route	NOUN
ftr-396	575	4	to	to	ADP
ftr-396	575	5	the	the	DET
ftr-396	575	6	legislative	legislative	ADJ
ftr-396	575	7	history	history	NOUN
ftr-396	575	8	was	be	AUX
ftr-396	575	9	through	through	ADP
ftr-396	575	10	links	link	NOUN
ftr-396	575	11	in	in	ADP
ftr-396	575	12	the	the	DET
ftr-396	575	13	text	text	NOUN
ftr-396	575	14	of	of	ADP
ftr-396	575	15	the	the	DET
ftr-396	575	16	treatises.76	treatises.76	NOUN
ftr-396	575	17	when	when	SCONJ
ftr-396	575	18	we	we	PRON
ftr-396	575	19	did	do	VERB
ftr-396	575	20	our	our	PRON
ftr-396	575	21	original	original	ADJ
ftr-396	575	22	research	research	NOUN
ftr-396	575	23	,	,	PUNCT
ftr-396	575	24	we	we	PRON
ftr-396	575	25	clicked	click	VERB
ftr-396	575	26	on	on	ADP
ftr-396	575	27	a	a	DET
ftr-396	575	28	link	link	NOUN
ftr-396	575	29	,	,	PUNCT
ftr-396	575	30	in	in	ADP
ftr-396	575	31	the	the	DET
ftr-396	575	32	text	text	NOUN
ftr-396	575	33	,	,	PUNCT
ftr-396	575	34	to	to	ADP
ftr-396	575	35	the	the	DET
ftr-396	575	36	section	section	NOUN
ftr-396	575	37	409a	409a	PROPN
ftr-396	575	38	proposed	propose	VERB
ftr-396	575	39	regulations.77	regulations.77	ADV
ftr-396	575	40	from	from	ADP
ftr-396	575	41	the	the	DET
ftr-396	575	42	proposed	propose	VERB
ftr-396	575	43	74	74	NUM
ftr-396	575	44	.	.	PUNCT
ftr-396	576	1	notice	notice	VERB
ftr-396	576	2	2006	2006	NUM
ftr-396	576	3	-	-	SYM
ftr-396	576	4	4	4	NUM
ftr-396	576	5	,	,	PUNCT
ftr-396	576	6	2006	2006	NUM
ftr-396	576	7	-	-	SYM
ftr-396	576	8	1	1	NUM
ftr-396	576	9	c.b	c.b	PROPN
ftr-396	576	10	.	.	PROPN
ftr-396	576	11	307	307	NUM
ftr-396	576	12	(	(	PUNCT
ftr-396	576	13	providing	provide	VERB
ftr-396	576	14	interim	interim	ADJ
ftr-396	576	15	guidance	guidance	NOUN
ftr-396	576	16	on	on	ADP
ftr-396	576	17	application	application	NOUN
ftr-396	576	18	of	of	ADP
ftr-396	576	19	§	§	PROPN
ftr-396	576	20	409a	409a	PROPN
ftr-396	576	21	to	to	ADP
ftr-396	576	22	stock	stock	NOUN
ftr-396	576	23	options	option	NOUN
ftr-396	576	24	,	,	PUNCT
ftr-396	576	25	prior	prior	ADV
ftr-396	576	26	to	to	ADP
ftr-396	576	27	issuance	issuance	NOUN
ftr-396	576	28	of	of	ADP
ftr-396	576	29	final	final	ADJ
ftr-396	576	30	§	§	PROPN
ftr-396	576	31	409a	409a	PROPN
ftr-396	576	32	regulations	regulation	NOUN
ftr-396	576	33	)	)	PUNCT
ftr-396	576	34	.	.	PUNCT
ftr-396	577	1	for	for	ADP
ftr-396	577	2	a	a	DET
ftr-396	577	3	more	more	ADV
ftr-396	577	4	direct	direct	ADJ
ftr-396	577	5	route	route	NOUN
ftr-396	577	6	to	to	ADP
ftr-396	577	7	notices	notice	NOUN
ftr-396	577	8	,	,	PUNCT
ftr-396	577	9	use	use	VERB
ftr-396	577	10	the	the	DET
ftr-396	577	11	search	search	NOUN
ftr-396	577	12	pathways	pathway	NOUN
ftr-396	577	13	like	like	ADP
ftr-396	577	14	those	those	PRON
ftr-396	577	15	described	describe	VERB
ftr-396	577	16	for	for	ADP
ftr-396	577	17	proposed	propose	VERB
ftr-396	577	18	regulations	regulation	NOUN
ftr-396	577	19	infra	infra	NOUN
ftr-396	577	20	at	at	ADP
ftr-396	577	21	note	note	NOUN
ftr-396	577	22	77	77	NUM
ftr-396	577	23	.	.	PUNCT
ftr-396	578	1	75	75	NUM
ftr-396	578	2	.	.	PUNCT
ftr-396	579	1	see	see	VERB
ftr-396	579	2	,	,	PUNCT
ftr-396	579	3	e.g.	e.g.	ADV
ftr-396	579	4	,	,	PUNCT
ftr-396	579	5	federal	federal	ADJ
ftr-396	579	6	income	income	NOUN
ftr-396	579	7	taxation	taxation	NOUN
ftr-396	579	8	of	of	ADP
ftr-396	579	9	nonqualified	nonqualified	ADJ
ftr-396	579	10	deferred	defer	VERB
ftr-396	579	11	compensation	compensation	NOUN
ftr-396	579	12	plans	plan	NOUN
ftr-396	579	13	after	after	ADP
ftr-396	579	14	the	the	DET
ftr-396	579	15	american	american	PROPN
ftr-396	579	16	jobs	jobs	PROPN
ftr-396	579	17	creation	creation	PROPN
ftr-396	579	18	act	act	NOUN
ftr-396	579	19	of	of	ADP
ftr-396	579	20	2004	2004	NUM
ftr-396	579	21	,	,	PUNCT
ftr-396	579	22	notice	notice	VERB
ftr-396	579	23	2005	2005	NUM
ftr-396	579	24	-	-	SYM
ftr-396	579	25	1	1	NUM
ftr-396	579	26	,	,	PUNCT
ftr-396	579	27	the	the	DET
ftr-396	579	28	first	first	ADJ
ftr-396	579	29	proposed	propose	VERB
ftr-396	579	30	regulations	regulation	NOUN
ftr-396	579	31	and	and	CCONJ
ftr-396	579	32	other	other	ADJ
ftr-396	579	33	tidbits	tidbit	NOUN
ftr-396	579	34	,	,	PUNCT
ftr-396	579	35	in	in	ADP
ftr-396	579	36	n.y.u	n.y.u	NOUN
ftr-396	579	37	.	.	PUNCT
ftr-396	579	38	annual	annual	ADJ
ftr-396	579	39	inst	inst	NOUN
ftr-396	579	40	.	.	PUNCT
ftr-396	580	1	on	on	ADP
ftr-396	580	2	fed	fed	PROPN
ftr-396	580	3	.	.	PUNCT
ftr-396	581	1	tax’n	tax’n	NUM
ftr-396	581	2	64(s)-3	64(s)-3	NUM
ftr-396	581	3	(	(	PUNCT
ftr-396	581	4	2006	2006	NUM
ftr-396	581	5	)	)	PUNCT
ftr-396	581	6	;	;	PUNCT
ftr-396	581	7	and	and	CCONJ
ftr-396	581	8	equity	equity	NOUN
ftr-396	581	9	compensation	compensation	NOUN
ftr-396	581	10	issues	issue	VERB
ftr-396	581	11	-demons	-demon	NOUN
ftr-396	581	12	and	and	CCONJ
ftr-396	581	13	dilemmas	dilemma	NOUN
ftr-396	581	14	,	,	PUNCT
ftr-396	581	15	in	in	ADP
ftr-396	581	16	n.y.u	n.y.u	NOUN
ftr-396	581	17	.	.	PUNCT
ftr-396	581	18	annual	annual	ADJ
ftr-396	581	19	inst	inst	NOUN
ftr-396	581	20	.	.	PUNCT
ftr-396	582	1	on	on	ADP
ftr-396	582	2	fed	fed	PROPN
ftr-396	582	3	.	.	PUNCT
ftr-396	583	1	tax’n	tax’n	NUM
ftr-396	583	2	64	64	NUM
ftr-396	583	3	-	-	SYM
ftr-396	583	4	28	28	NUM
ftr-396	583	5	(	(	PUNCT
ftr-396	583	6	2006	2006	NUM
ftr-396	583	7	)	)	PUNCT
ftr-396	583	8	.	.	PUNCT
ftr-396	584	1	76	76	NUM
ftr-396	584	2	.	.	PUNCT
ftr-396	585	1	as	as	ADP
ftr-396	585	2	an	an	DET
ftr-396	585	3	alternate	alternate	ADJ
ftr-396	585	4	route	route	NOUN
ftr-396	585	5	to	to	ADP
ftr-396	585	6	the	the	DET
ftr-396	585	7	legislative	legislative	ADJ
ftr-396	585	8	history	history	NOUN
ftr-396	585	9	,	,	PUNCT
ftr-396	585	10	one	one	PRON
ftr-396	585	11	can	can	AUX
ftr-396	585	12	easily	easily	ADV
ftr-396	585	13	access	access	VERB
ftr-396	585	14	the	the	DET
ftr-396	585	15	legislative	legislative	ADJ
ftr-396	585	16	history	history	NOUN
ftr-396	585	17	of	of	ADP
ftr-396	585	18	§	§	PROPN
ftr-396	585	19	409a	409a	NOUN
ftr-396	585	20	by	by	ADP
ftr-396	585	21	searching	search	VERB
ftr-396	585	22	for	for	ADP
ftr-396	585	23	the	the	DET
ftr-396	585	24	full	full	ADJ
ftr-396	585	25	text	text	NOUN
ftr-396	585	26	of	of	ADP
ftr-396	585	27	§	§	PROPN
ftr-396	585	28	409a	409a	PROPN
ftr-396	585	29	and	and	CCONJ
ftr-396	585	30	clicking	click	VERB
ftr-396	585	31	on	on	ADP
ftr-396	585	32	the	the	DET
ftr-396	585	33	“	"	PUNCT
ftr-396	585	34	history	history	NOUN
ftr-396	585	35	”	"	PUNCT
ftr-396	585	36	link	link	NOUN
ftr-396	585	37	that	that	PRON
ftr-396	585	38	appears	appear	VERB
ftr-396	585	39	under	under	ADP
ftr-396	585	40	the	the	DET
ftr-396	585	41	“	"	PUNCT
ftr-396	585	42	practitioner	practitioner	NOUN
ftr-396	585	43	’s	’s	PART
ftr-396	585	44	toolbox	toolbox	NOUN
ftr-396	585	45	”	"	PUNCT
ftr-396	585	46	heading	head	VERB
ftr-396	585	47	on	on	ADP
ftr-396	585	48	the	the	DET
ftr-396	585	49	right	right	ADJ
ftr-396	585	50	side	side	NOUN
ftr-396	585	51	of	of	ADP
ftr-396	585	52	the	the	DET
ftr-396	585	53	screen	screen	NOUN
ftr-396	585	54	:	:	PUNCT
ftr-396	585	55	summary	summary	NOUN
ftr-396	585	56	of	of	ADP
ftr-396	585	57	search	search	NOUN
ftr-396	585	58	pathways	pathway	NOUN
ftr-396	585	59	:	:	PUNCT
ftr-396	585	60	legal	legal	ADJ
ftr-396	585	61	>	>	X
ftr-396	585	62	area	area	NOUN
ftr-396	585	63	of	of	ADP
ftr-396	585	64	law	law	NOUN
ftr-396	585	65	–	–	PUNCT
ftr-396	585	66	by	by	ADP
ftr-396	585	67	topic	topic	NOUN
ftr-396	585	68	>	>	X
ftr-396	585	69	taxation	taxation	NOUN
ftr-396	585	70	>	>	X
ftr-396	585	71	select	select	ADJ
ftr-396	585	72	uscs	usc	NOUN
ftr-396	585	73	title	title	VERB
ftr-396	585	74	26	26	NUM
ftr-396	585	75	internal	internal	ADJ
ftr-396	585	76	revenue	revenue	NOUN
ftr-396	585	77	code	code	NOUN
ftr-396	585	78	annotated	annotate	VERB
ftr-396	585	79	(	(	PUNCT
ftr-396	585	80	under	under	ADP
ftr-396	585	81	the	the	DET
ftr-396	585	82	“	"	PUNCT
ftr-396	585	83	find	find	VERB
ftr-396	585	84	federal	federal	ADJ
ftr-396	585	85	statutes	statute	NOUN
ftr-396	585	86	&	&	CCONJ
ftr-396	585	87	regulations	regulation	NOUN
ftr-396	585	88	”	"	PUNCT
ftr-396	585	89	heading	head	VERB
ftr-396	585	90	)	)	PUNCT
ftr-396	585	91	>	>	X
ftr-396	585	92	enter	enter	VERB
ftr-396	585	93	409a	409a	NOUN
ftr-396	585	94	in	in	ADP
ftr-396	585	95	search	search	NOUN
ftr-396	585	96	term	term	NOUN
ftr-396	585	97	box	box	NOUN
ftr-396	585	98	,	,	PUNCT
ftr-396	585	99	select	select	ADJ
ftr-396	585	100	toc	toc	NOUN
ftr-396	585	101	only	only	ADV
ftr-396	585	102	,	,	PUNCT
ftr-396	585	103	click	click	VERB
ftr-396	585	104	on	on	ADP
ftr-396	585	105	search	search	NOUN
ftr-396	585	106	>	>	PUNCT
ftr-396	585	107	click	click	VERB
ftr-396	585	108	on	on	ADP
ftr-396	585	109	link	link	NOUN
ftr-396	585	110	to	to	ADP
ftr-396	585	111	§	§	PROPN
ftr-396	585	112	409a	409a	PROPN
ftr-396	585	113	>	>	X
ftr-396	585	114	click	click	VERB
ftr-396	585	115	on	on	ADP
ftr-396	585	116	link	link	NOUN
ftr-396	585	117	to	to	ADP
ftr-396	585	118	history	history	NOUN
ftr-396	585	119	.	.	PUNCT
ftr-396	586	1	77	77	NUM
ftr-396	586	2	.	.	X
ftr-396	586	3	70	70	NUM
ftr-396	587	1	fed	fed	PROPN
ftr-396	587	2	.	.	PUNCT
ftr-396	588	1	reg	reg	NOUN
ftr-396	588	2	.	.	PUNCT
ftr-396	589	1	57930	57930	NUM
ftr-396	589	2	(	(	PUNCT
ftr-396	589	3	proposed	propose	VERB
ftr-396	589	4	oct	oct	PROPN
ftr-396	589	5	.	.	PROPN
ftr-396	589	6	4	4	NUM
ftr-396	589	7	,	,	PUNCT
ftr-396	589	8	2005	2005	NUM
ftr-396	589	9	)	)	PUNCT
ftr-396	589	10	.	.	PUNCT
ftr-396	590	1	(	(	PUNCT
ftr-396	590	2	when	when	SCONJ
ftr-396	590	3	we	we	PRON
ftr-396	590	4	did	do	VERB
ftr-396	590	5	our	our	PRON
ftr-396	590	6	original	original	ADJ
ftr-396	590	7	research	research	NOUN
ftr-396	590	8	,	,	PUNCT
ftr-396	590	9	the	the	DET
ftr-396	590	10	final	final	ADJ
ftr-396	590	11	409a	409a	PROPN
ftr-396	590	12	regulations	regulation	NOUN
ftr-396	590	13	had	have	AUX
ftr-396	590	14	not	not	PART
ftr-396	590	15	yet	yet	ADV
ftr-396	590	16	been	be	AUX
ftr-396	590	17	issued	issue	VERB
ftr-396	590	18	.	.	PUNCT
ftr-396	590	19	)	)	PUNCT
ftr-396	591	1	alternative	alternative	ADJ
ftr-396	591	2	searches	search	NOUN
ftr-396	591	3	could	could	AUX
ftr-396	591	4	be	be	AUX
ftr-396	591	5	used	use	VERB
ftr-396	591	6	to	to	PART
ftr-396	591	7	access	access	VERB
ftr-396	591	8	the	the	DET
ftr-396	591	9	proposed	propose	VERB
ftr-396	591	10	regulations	regulation	NOUN
ftr-396	591	11	.	.	PUNCT
ftr-396	592	1	on	on	ADP
ftr-396	592	2	the	the	DET
ftr-396	592	3	lexisnexis	lexisnexis	NOUN
ftr-396	592	4	database	database	NOUN
ftr-396	592	5	,	,	PUNCT
ftr-396	592	6	a	a	DET
ftr-396	592	7	researcher	researcher	NOUN
ftr-396	592	8	has	have	VERB
ftr-396	592	9	to	to	PART
ftr-396	592	10	use	use	VERB
ftr-396	592	11	different	different	ADJ
ftr-396	592	12	types	type	NOUN
ftr-396	592	13	of	of	ADP
ftr-396	592	14	searches	search	NOUN
ftr-396	592	15	to	to	PART
ftr-396	592	16	locate	locate	VERB
ftr-396	592	17	(	(	PUNCT
ftr-396	592	18	1	1	NUM
ftr-396	592	19	)	)	PUNCT
ftr-396	592	20	proposed	propose	VERB
ftr-396	592	21	regulations	regulation	NOUN
ftr-396	592	22	and	and	CCONJ
ftr-396	592	23	(	(	PUNCT
ftr-396	592	24	2	2	NUM
ftr-396	592	25	)	)	PUNCT
ftr-396	592	26	final	final	ADJ
ftr-396	592	27	and	and	CCONJ
ftr-396	592	28	temporary	temporary	ADJ
ftr-396	592	29	regulations	regulation	NOUN
ftr-396	592	30	.	.	PUNCT
ftr-396	593	1	summary	summary	NOUN
ftr-396	593	2	of	of	ADP
ftr-396	593	3	search	search	NOUN
ftr-396	593	4	pathways	pathway	NOUN
ftr-396	593	5	to	to	PART
ftr-396	593	6	access	access	VERB
ftr-396	593	7	final	final	ADJ
ftr-396	593	8	and	and	CCONJ
ftr-396	593	9	temporary	temporary	ADJ
ftr-396	593	10	regulations	regulation	NOUN
ftr-396	593	11	:	:	PUNCT
ftr-396	593	12	legal	legal	ADJ
ftr-396	593	13	>	>	SYM
ftr-396	593	14	area	area	NOUN
ftr-396	593	15	of	of	ADP
ftr-396	593	16	law	law	NOUN
ftr-396	593	17	–	–	PUNCT
ftr-396	593	18	by	by	ADP
ftr-396	593	19	topic	topic	NOUN
ftr-396	593	20	>	>	X
ftr-396	593	21	taxation	taxation	NOUN
ftr-396	593	22	>	>	X
ftr-396	593	23	click	click	VERB
ftr-396	593	24	on	on	ADP
ftr-396	593	25	“	"	PUNCT
ftr-396	593	26	final	final	ADJ
ftr-396	593	27	and	and	CCONJ
ftr-396	593	28	temporary	temporary	ADJ
ftr-396	593	29	regulations	regulation	NOUN
ftr-396	593	30	”	"	PUNCT
ftr-396	593	31	(	(	PUNCT
ftr-396	593	32	under	under	ADP
ftr-396	593	33	the	the	DET
ftr-396	593	34	“	"	PUNCT
ftr-396	593	35	find	find	VERB
ftr-396	593	36	federal	federal	ADJ
ftr-396	593	37	statutes	statute	NOUN
ftr-396	593	38	&	&	CCONJ
ftr-396	593	39	regulations	regulation	NOUN
ftr-396	593	40	”	"	PUNCT
ftr-396	593	41	heading	head	VERB
ftr-396	593	42	)	)	PUNCT
ftr-396	593	43	>	>	X
ftr-396	593	44	enter	enter	VERB
ftr-396	593	45	the	the	DET
ftr-396	593	46	number	number	NOUN
ftr-396	593	47	of	of	ADP
ftr-396	593	48	the	the	DET
ftr-396	593	49	regulation	regulation	NOUN
ftr-396	593	50	in	in	ADP
ftr-396	593	51	search	search	NOUN
ftr-396	593	52	term	term	NOUN
ftr-396	593	53	box	box	NOUN
ftr-396	593	54	,	,	PUNCT
ftr-396	593	55	select	select	ADJ
ftr-396	593	56	toc	toc	NOUN
ftr-396	593	57	only	only	ADV
ftr-396	593	58	,	,	PUNCT
ftr-396	593	59	click	click	VERB
ftr-396	593	60	on	on	ADP
ftr-396	593	61	search	search	NOUN
ftr-396	593	62	>	>	PUNCT
ftr-396	593	63	click	click	VERB
ftr-396	593	64	on	on	ADP
ftr-396	593	65	links	link	NOUN
ftr-396	593	66	to	to	ADP
ftr-396	593	67	the	the	DET
ftr-396	593	68	regulations	regulation	NOUN
ftr-396	593	69	.	.	PUNCT
ftr-396	594	1	2008	2008	NUM
ftr-396	595	1	the	the	DET
ftr-396	595	2	virtural	virtural	ADJ
ftr-396	595	3	tax	tax	NOUN
ftr-396	595	4	library	library	NOUN
ftr-396	595	5	977	977	NUM
ftr-396	595	6	regulations	regulation	NOUN
ftr-396	595	7	,	,	PUNCT
ftr-396	595	8	we	we	PRON
ftr-396	595	9	clicked	click	VERB
ftr-396	595	10	on	on	ADP
ftr-396	595	11	a	a	DET
ftr-396	595	12	link	link	NOUN
ftr-396	595	13	to	to	ADP
ftr-396	595	14	the	the	DET
ftr-396	595	15	text	text	NOUN
ftr-396	595	16	of	of	ADP
ftr-396	595	17	public	public	ADJ
ftr-396	595	18	law	law	NOUN
ftr-396	595	19	108	108	NUM
ftr-396	595	20	-	-	SYM
ftr-396	595	21	357	357	NUM
ftr-396	595	22	(	(	PUNCT
ftr-396	595	23	the	the	DET
ftr-396	595	24	american	american	ADJ
ftr-396	595	25	jobs	jobs	PROPN
ftr-396	595	26	creation	creation	PROPN
ftr-396	595	27	act	act	NOUN
ftr-396	595	28	of	of	ADP
ftr-396	595	29	2004),78	2004),78	NUM
ftr-396	595	30	and	and	CCONJ
ftr-396	595	31	from	from	ADP
ftr-396	595	32	that	that	DET
ftr-396	595	33	text	text	NOUN
ftr-396	595	34	we	we	PRON
ftr-396	595	35	clicked	click	VERB
ftr-396	595	36	on	on	ADP
ftr-396	595	37	links	link	NOUN
ftr-396	595	38	to	to	ADP
ftr-396	595	39	the	the	DET
ftr-396	595	40	related	relate	VERB
ftr-396	595	41	legislative	legislative	ADJ
ftr-396	595	42	history	history	NOUN
ftr-396	595	43	,	,	PUNCT
ftr-396	595	44	in	in	ADP
ftr-396	595	45	particular	particular	ADJ
ftr-396	595	46	,	,	PUNCT
ftr-396	595	47	to	to	ADP
ftr-396	595	48	the	the	DET
ftr-396	595	49	conference	conference	NOUN
ftr-396	595	50	report.79	report.79	NOUN
ftr-396	595	51	this	this	DET
ftr-396	595	52	series	series	NOUN
ftr-396	595	53	of	of	ADP
ftr-396	595	54	searches	search	NOUN
ftr-396	595	55	produced	produce	VERB
ftr-396	595	56	numerous	numerous	ADJ
ftr-396	595	57	helpful	helpful	ADJ
ftr-396	595	58	primary	primary	ADJ
ftr-396	595	59	sources	source	NOUN
ftr-396	595	60	and	and	CCONJ
ftr-396	595	61	authoritative	authoritative	ADJ
ftr-396	595	62	secondary	secondary	ADJ
ftr-396	595	63	sources	source	NOUN
ftr-396	595	64	.	.	PUNCT
ftr-396	596	1	summary	summary	NOUN
ftr-396	596	2	of	of	ADP
ftr-396	596	3	search	search	NOUN
ftr-396	596	4	pathways	pathway	NOUN
ftr-396	596	5	:	:	PUNCT
ftr-396	596	6	legal	legal	ADJ
ftr-396	596	7	>	>	X
ftr-396	596	8	area	area	NOUN
ftr-396	596	9	of	of	ADP
ftr-396	596	10	law	law	NOUN
ftr-396	596	11	–	–	PUNCT
ftr-396	596	12	by	by	ADP
ftr-396	596	13	topic	topic	NOUN
ftr-396	596	14	>	>	X
ftr-396	596	15	taxation	taxation	NOUN
ftr-396	596	16	>	>	PUNCT
ftr-396	596	17	search	search	NOUN
ftr-396	596	18	analysis	analysis	NOUN
ftr-396	596	19	,	,	PUNCT
ftr-396	596	20	law	law	NOUN
ftr-396	596	21	reviews	review	NOUN
ftr-396	596	22	&	&	CCONJ
ftr-396	596	23	journals	journal	NOUN
ftr-396	596	24	>	>	X
ftr-396	596	25	by	by	ADP
ftr-396	596	26	subtopic	subtopic	NOUN
ftr-396	596	27	>	>	PUNCT
ftr-396	596	28	investments	investment	NOUN
ftr-396	596	29	and	and	CCONJ
ftr-396	596	30	securities	security	NOUN
ftr-396	596	31	>	>	X
ftr-396	596	32	taxation	taxation	NOUN
ftr-396	596	33	of	of	ADP
ftr-396	596	34	securities	security	NOUN
ftr-396	596	35	transactions	transaction	NOUN
ftr-396	596	36	>	>	X
ftr-396	596	37	click	click	VERB
ftr-396	596	38	on	on	ADP
ftr-396	596	39	“	"	PUNCT
ftr-396	596	40	+	+	ADJ
ftr-396	596	41	”	"	PUNCT
ftr-396	596	42	sign	sign	NOUN
ftr-396	596	43	to	to	ADP
ftr-396	596	44	the	the	DET
ftr-396	596	45	left	left	NOUN
ftr-396	596	46	of	of	ADP
ftr-396	596	47	heading	head	VERB
ftr-396	596	48	for	for	ADP
ftr-396	596	49	“	"	PUNCT
ftr-396	596	50	chapter	chapter	NOUN
ftr-396	596	51	9	9	NUM
ftr-396	596	52	stock	stock	NOUN
ftr-396	596	53	options	option	NOUN
ftr-396	596	54	”	"	PUNCT
ftr-396	596	55	to	to	PART
ftr-396	596	56	expand	expand	VERB
ftr-396	596	57	the	the	DET
ftr-396	596	58	toc	toc	NOUN
ftr-396	596	59	>	>	X
ftr-396	596	60	click	click	VERB
ftr-396	596	61	on	on	ADP
ftr-396	596	62	“	"	PUNCT
ftr-396	596	63	§	§	PROPN
ftr-396	596	64	9.06	9.06	NUM
ftr-396	596	65	nonstatutory	nonstatutory	ADJ
ftr-396	596	66	stock	stock	NOUN
ftr-396	596	67	options	option	NOUN
ftr-396	596	68	”	"	PUNCT
ftr-396	596	69	>	>	X
ftr-396	596	70	from	from	ADP
ftr-396	596	71	footnote	footnote	NOUN
ftr-396	596	72	1.2	1.2	NUM
ftr-396	596	73	,	,	PUNCT
ftr-396	596	74	click	click	VERB
ftr-396	596	75	on	on	ADP
ftr-396	596	76	link	link	NOUN
ftr-396	596	77	to	to	PART
ftr-396	596	78	notice	notice	VERB
ftr-396	596	79	2006	2006	NUM
ftr-396	596	80	-	-	SYM
ftr-396	596	81	4	4	NUM
ftr-396	596	82	>	>	PUNCT
ftr-396	596	83	click	click	NOUN
ftr-396	596	84	on	on	ADP
ftr-396	596	85	the	the	DET
ftr-396	596	86	“	"	PUNCT
ftr-396	596	87	i	i	NOUN
ftr-396	596	88	”	"	PUNCT
ftr-396	596	89	to	to	ADP
ftr-396	596	90	the	the	DET
ftr-396	596	91	left	left	NOUN
ftr-396	596	92	of	of	ADP
ftr-396	596	93	the	the	DET
ftr-396	596	94	notice	notice	NOUN
ftr-396	596	95	heading	head	VERB
ftr-396	596	96	to	to	PART
ftr-396	596	97	begin	begin	VERB
ftr-396	596	98	shepard	shepard	NOUN
ftr-396	596	99	’s	’s	PART
ftr-396	596	100	search	search	NOUN
ftr-396	596	101	>	>	X
ftr-396	596	102	click	click	VERB
ftr-396	596	103	on	on	ADP
ftr-396	596	104	link	link	NOUN
ftr-396	596	105	to	to	ADP
ftr-396	596	106	citations	citation	NOUN
ftr-396	596	107	of	of	ADP
ftr-396	596	108	the	the	DET
ftr-396	596	109	notices	notice	NOUN
ftr-396	596	110	in	in	ADP
ftr-396	596	111	treatises	treatise	NOUN
ftr-396	596	112	>	>	X
ftr-396	596	113	from	from	ADP
ftr-396	596	114	the	the	DET
ftr-396	596	115	list	list	NOUN
ftr-396	596	116	of	of	ADP
ftr-396	596	117	eight	eight	NUM
ftr-396	596	118	additional	additional	ADJ
ftr-396	596	119	“	"	PUNCT
ftr-396	596	120	treatises	treatise	NOUN
ftr-396	596	121	”	"	PUNCT
ftr-396	596	122	citing	cite	VERB
ftr-396	596	123	notice	notice	NOUN
ftr-396	596	124	2006	2006	NUM
ftr-396	596	125	-	-	SYM
ftr-396	596	126	4	4	NUM
ftr-396	596	127	,	,	PUNCT
ftr-396	596	128	click	click	VERB
ftr-396	596	129	on	on	ADP
ftr-396	596	130	each	each	DET
ftr-396	596	131	link	link	NOUN
ftr-396	596	132	to	to	PART
ftr-396	596	133	view	view	VERB
ftr-396	596	134	the	the	DET
ftr-396	596	135	related	related	ADJ
ftr-396	596	136	“	"	PUNCT
ftr-396	596	137	treatise	treatise	NOUN
ftr-396	596	138	”	"	PUNCT
ftr-396	596	139	text	text	NOUN
ftr-396	596	140	>	>	X
ftr-396	596	141	from	from	ADP
ftr-396	596	142	the	the	DET
ftr-396	596	143	“	"	PUNCT
ftr-396	596	144	treatise	treatise	NOUN
ftr-396	596	145	”	"	PUNCT
ftr-396	596	146	footnotes	footnote	NOUN
ftr-396	596	147	,	,	PUNCT
ftr-396	596	148	click	click	VERB
ftr-396	596	149	on	on	ADP
ftr-396	596	150	link	link	NOUN
ftr-396	596	151	to	to	ADP
ftr-396	596	152	“	"	PUNCT
ftr-396	596	153	70	70	NUM
ftr-396	596	154	fr	fr	NUM
ftr-396	596	155	57930	57930	NUM
ftr-396	596	156	”	"	PUNCT
ftr-396	596	157	for	for	ADP
ftr-396	596	158	section	section	NOUN
ftr-396	596	159	409a	409a	PROPN
ftr-396	596	160	proposed	propose	VERB
ftr-396	596	161	regulations	regulation	NOUN
ftr-396	596	162	>	>	X
ftr-396	596	163	from	from	ADP
ftr-396	596	164	text	text	NOUN
ftr-396	596	165	of	of	ADP
ftr-396	596	166	70	70	NUM
ftr-396	596	167	fr	fr	NUM
ftr-396	596	168	57930	57930	NUM
ftr-396	596	169	,	,	PUNCT
ftr-396	596	170	click	click	VERB
ftr-396	596	171	on	on	ADP
ftr-396	596	172	link	link	NOUN
ftr-396	596	173	to	to	ADP
ftr-396	596	174	the	the	DET
ftr-396	596	175	statute	statute	NOUN
ftr-396	596	176	enacting	enact	VERB
ftr-396	596	177	section	section	NOUN
ftr-396	596	178	409a	409a	NOUN
ftr-396	596	179	,	,	PUNCT
ftr-396	596	180	“	"	PUNCT
ftr-396	596	181	public	public	ADJ
ftr-396	596	182	law	law	NOUN
ftr-396	596	183	108357	108357	NUM
ftr-396	596	184	”	"	PUNCT
ftr-396	596	185	>	>	PUNCT
ftr-396	596	186	click	click	VERB
ftr-396	596	187	on	on	ADP
ftr-396	596	188	“	"	PUNCT
ftr-396	596	189	108	108	NUM
ftr-396	596	190	cis	cis	NOUN
ftr-396	596	191	legis	legis	NOUN
ftr-396	596	192	.	.	PUNCT
ftr-396	597	1	hist	hist	PROPN
ftr-396	597	2	.	.	PUNCT
ftr-396	598	1	p.l	p.l	PROPN
ftr-396	598	2	.	.	PROPN
ftr-396	598	3	357	357	NUM
ftr-396	598	4	”	"	PUNCT
ftr-396	598	5	link	link	NOUN
ftr-396	598	6	for	for	ADP
ftr-396	598	7	legislative	legislative	ADJ
ftr-396	598	8	history	history	NOUN
ftr-396	598	9	>	>	PUNCT
ftr-396	598	10	scroll	scroll	NOUN
ftr-396	598	11	down	down	ADP
ftr-396	598	12	to	to	ADP
ftr-396	598	13	conference	conference	NOUN
ftr-396	598	14	report	report	NOUN
ftr-396	598	15	citation	citation	NOUN
ftr-396	598	16	>	>	X
ftr-396	598	17	click	click	VERB
ftr-396	598	18	on	on	ADP
ftr-396	598	19	link	link	NOUN
ftr-396	598	20	to	to	ADP
ftr-396	598	21	“	"	PUNCT
ftr-396	598	22	cis	cis	VERB
ftr-396	598	23	no	no	NOUN
ftr-396	598	24	.	.	NOUN
ftr-396	598	25	04	04	NUM
ftr-396	598	26	-	-	PUNCT
ftr-396	598	27	h783	h783	NUM
ftr-396	598	28	-	-	PUNCT
ftr-396	598	29	13	13	NUM
ftr-396	598	30	”	"	PUNCT
ftr-396	598	31	for	for	ADP
ftr-396	598	32	text	text	NOUN
ftr-396	598	33	of	of	ADP
ftr-396	598	34	the	the	DET
ftr-396	598	35	conference	conference	NOUN
ftr-396	598	36	report	report	NOUN
ftr-396	598	37	,	,	PUNCT
ftr-396	598	38	h.	h.	PROPN
ftr-396	598	39	rep	rep	PROPN
ftr-396	598	40	.	.	PROPN
ftr-396	598	41	108	108	NUM
ftr-396	598	42	-	-	SYM
ftr-396	598	43	755	755	NUM
ftr-396	598	44	.	.	PUNCT
ftr-396	599	1	when	when	SCONJ
ftr-396	599	2	researching	research	VERB
ftr-396	599	3	current	current	ADJ
ftr-396	599	4	developments	development	NOUN
ftr-396	599	5	,	,	PUNCT
ftr-396	599	6	we	we	PRON
ftr-396	599	7	also	also	ADV
ftr-396	599	8	like	like	VERB
ftr-396	599	9	to	to	PART
ftr-396	599	10	run	run	VERB
ftr-396	599	11	searches	search	NOUN
ftr-396	599	12	in	in	ADP
ftr-396	599	13	tax	tax	NOUN
ftr-396	599	14	notes	note	NOUN
ftr-396	599	15	weekly	weekly	ADJ
ftr-396	599	16	magazine	magazine	NOUN
ftr-396	599	17	and	and	CCONJ
ftr-396	599	18	tax	tax	NOUN
ftr-396	599	19	notes	note	NOUN
ftr-396	599	20	today	today	NOUN
ftr-396	599	21	.	.	PUNCT
ftr-396	600	1	we	we	PRON
ftr-396	600	2	ran	run	VERB
ftr-396	600	3	keyword	keyword	NOUN
ftr-396	600	4	searches	search	NOUN
ftr-396	600	5	in	in	ADP
ftr-396	600	6	each	each	DET
ftr-396	600	7	publication	publication	NOUN
ftr-396	600	8	,	,	PUNCT
ftr-396	600	9	using	use	VERB
ftr-396	600	10	the	the	DET
ftr-396	600	11	search	search	NOUN
ftr-396	600	12	term	term	NOUN
ftr-396	600	13	“	"	PUNCT
ftr-396	600	14	409a	409a	PROPN
ftr-396	600	15	w/30	w/30	ADJ
ftr-396	600	16	options	option	NOUN
ftr-396	600	17	.	.	PUNCT
ftr-396	600	18	”	"	PUNCT
ftr-396	601	1	the	the	DET
ftr-396	601	2	searches	search	NOUN
ftr-396	601	3	produced	produce	VERB
ftr-396	601	4	92	92	NUM
ftr-396	601	5	hits	hit	NOUN
ftr-396	601	6	in	in	ADP
ftr-396	601	7	tax	tax	NOUN
ftr-396	601	8	notes	note	NOUN
ftr-396	601	9	weekly	weekly	ADJ
ftr-396	601	10	and	and	CCONJ
ftr-396	601	11	283	283	NUM
ftr-396	601	12	hits	hit	NOUN
ftr-396	601	13	in	in	ADP
ftr-396	601	14	tax	tax	NOUN
ftr-396	601	15	notes	note	NOUN
ftr-396	601	16	today	today	NOUN
ftr-396	601	17	.	.	PUNCT
ftr-396	602	1	some	some	PRON
ftr-396	602	2	of	of	ADP
ftr-396	602	3	these	these	DET
ftr-396	602	4	hits	hit	NOUN
ftr-396	602	5	led	lead	VERB
ftr-396	602	6	us	we	PRON
ftr-396	602	7	to	to	ADP
ftr-396	602	8	useful	useful	ADJ
ftr-396	602	9	information	information	NOUN
ftr-396	602	10	about	about	ADP
ftr-396	602	11	the	the	DET
ftr-396	602	12	application	application	NOUN
ftr-396	602	13	of	of	ADP
ftr-396	602	14	section	section	NOUN
ftr-396	602	15	409a	409a	NOUN
ftr-396	602	16	to	to	ADP
ftr-396	602	17	the	the	DET
ftr-396	602	18	issuance	issuance	NOUN
ftr-396	602	19	of	of	ADP
ftr-396	602	20	stock	stock	NOUN
ftr-396	602	21	options	option	NOUN
ftr-396	602	22	.	.	PUNCT
ftr-396	603	1	several	several	ADJ
ftr-396	603	2	of	of	ADP
ftr-396	603	3	the	the	DET
ftr-396	603	4	hits	hit	NOUN
ftr-396	603	5	also	also	ADV
ftr-396	603	6	led	lead	VERB
ftr-396	603	7	us	we	PRON
ftr-396	603	8	to	to	ADP
ftr-396	603	9	discussion	discussion	NOUN
ftr-396	603	10	of	of	ADP
ftr-396	603	11	pending	pende	VERB
ftr-396	603	12	legislation	legislation	NOUN
ftr-396	603	13	that	that	PRON
ftr-396	603	14	could	could	AUX
ftr-396	603	15	change	change	VERB
ftr-396	603	16	the	the	DET
ftr-396	603	17	summary	summary	NOUN
ftr-396	603	18	of	of	ADP
ftr-396	603	19	search	search	NOUN
ftr-396	603	20	pathways	pathway	NOUN
ftr-396	603	21	to	to	PART
ftr-396	603	22	access	access	VERB
ftr-396	603	23	proposed	propose	VERB
ftr-396	603	24	regulations	regulation	NOUN
ftr-396	603	25	:	:	PUNCT
ftr-396	603	26	legal	legal	ADJ
ftr-396	603	27	>	>	SYM
ftr-396	603	28	area	area	NOUN
ftr-396	603	29	of	of	ADP
ftr-396	603	30	law	law	NOUN
ftr-396	603	31	–	–	PUNCT
ftr-396	603	32	by	by	ADP
ftr-396	603	33	topic	topic	NOUN
ftr-396	603	34	>	>	X
ftr-396	603	35	taxation	taxation	NOUN
ftr-396	603	36	>	>	PUNCT
ftr-396	603	37	find	find	VERB
ftr-396	603	38	federal	federal	ADJ
ftr-396	603	39	administrative	administrative	ADJ
ftr-396	603	40	materials	material	NOUN
ftr-396	603	41	>	>	X
ftr-396	603	42	federal	federal	ADJ
ftr-396	603	43	tax	tax	NOUN
ftr-396	603	44	cases	case	NOUN
ftr-396	603	45	,	,	PUNCT
ftr-396	603	46	irs	irs	PROPN
ftr-396	603	47	decs	dec	NOUN
ftr-396	603	48	.	.	PUNCT
ftr-396	604	1	,	,	PUNCT
ftr-396	604	2	regulations	regulation	NOUN
ftr-396	604	3	,	,	PUNCT
ftr-396	604	4	legislation	legislation	NOUN
ftr-396	604	5	and	and	CCONJ
ftr-396	604	6	irs	irs	PROPN
ftr-396	604	7	manual	manual	NOUN
ftr-396	604	8	>	>	X
ftr-396	604	9	enter	enter	VERB
ftr-396	604	10	keyword	keyword	NOUN
ftr-396	604	11	search	search	NOUN
ftr-396	604	12	“	"	PUNCT
ftr-396	604	13	1.409a-1	1.409a-1	NUM
ftr-396	604	14	and	and	CCONJ
ftr-396	604	15	proposed	propose	VERB
ftr-396	604	16	.	.	PUNCT
ftr-396	604	17	”	"	PUNCT
ftr-396	605	1	this	this	DET
ftr-396	605	2	line	line	NOUN
ftr-396	605	3	of	of	ADP
ftr-396	605	4	research	research	NOUN
ftr-396	605	5	produces	produce	VERB
ftr-396	605	6	seven	seven	NUM
ftr-396	605	7	hits	hit	NOUN
ftr-396	605	8	,	,	PUNCT
ftr-396	605	9	including	include	VERB
ftr-396	605	10	:	:	PUNCT
ftr-396	605	11	(	(	PUNCT
ftr-396	605	12	1	1	X
ftr-396	605	13	)	)	PUNCT
ftr-396	605	14	several	several	ADJ
ftr-396	605	15	notices	notice	NOUN
ftr-396	605	16	(	(	PUNCT
ftr-396	605	17	e.g.	e.g.	ADV
ftr-396	605	18	,	,	PUNCT
ftr-396	605	19	notice	notice	VERB
ftr-396	605	20	2006	2006	NUM
ftr-396	605	21	-	-	SYM
ftr-396	605	22	4	4	NUM
ftr-396	605	23	)	)	PUNCT
ftr-396	605	24	;	;	PUNCT
ftr-396	605	25	(	(	PUNCT
ftr-396	605	26	2	2	X
ftr-396	605	27	)	)	PUNCT
ftr-396	605	28	72	72	NUM
ftr-396	605	29	fr	fr	NOUN
ftr-396	605	30	19234	19234	NUM
ftr-396	605	31	(	(	PUNCT
ftr-396	605	32	final	final	ADJ
ftr-396	605	33	§	§	PROPN
ftr-396	605	34	409a	409a	PROPN
ftr-396	605	35	regulations	regulation	NOUN
ftr-396	605	36	issued	issue	VERB
ftr-396	605	37	on	on	ADP
ftr-396	605	38	april	april	PROPN
ftr-396	605	39	17	17	NUM
ftr-396	605	40	,	,	PUNCT
ftr-396	605	41	2007	2007	NUM
ftr-396	605	42	)	)	PUNCT
ftr-396	605	43	;	;	PUNCT
ftr-396	605	44	(	(	PUNCT
ftr-396	605	45	3	3	X
ftr-396	605	46	)	)	SYM
ftr-396	605	47	70	70	NUM
ftr-396	605	48	fr	fr	NUM
ftr-396	605	49	75090	75090	NUM
ftr-396	605	50	(	(	PUNCT
ftr-396	605	51	dec	dec	PROPN
ftr-396	605	52	.	.	PROPN
ftr-396	605	53	19	19	NUM
ftr-396	605	54	,	,	PUNCT
ftr-396	605	55	2005	2005	NUM
ftr-396	605	56	correction	correction	NOUN
ftr-396	605	57	to	to	ADP
ftr-396	605	58	earlier	early	ADJ
ftr-396	605	59	notice	notice	NOUN
ftr-396	605	60	of	of	ADP
ftr-396	605	61	proposed	propose	VERB
ftr-396	605	62	rulemaking	rulemaking	NOUN
ftr-396	605	63	)	)	PUNCT
ftr-396	605	64	;	;	PUNCT
ftr-396	605	65	and	and	CCONJ
ftr-396	605	66	(	(	PUNCT
ftr-396	605	67	4	4	X
ftr-396	605	68	)	)	SYM
ftr-396	605	69	70	70	NUM
ftr-396	605	70	fr	fr	PROPN
ftr-396	605	71	57930	57930	NUM
ftr-396	605	72	(	(	PUNCT
ftr-396	605	73	oct	oct	PROPN
ftr-396	605	74	.	.	PROPN
ftr-396	605	75	4	4	NUM
ftr-396	605	76	,	,	PUNCT
ftr-396	605	77	2005	2005	NUM
ftr-396	605	78	notice	notice	NOUN
ftr-396	605	79	of	of	ADP
ftr-396	605	80	proposed	propose	VERB
ftr-396	605	81	rulemaking	rulemaking	NOUN
ftr-396	605	82	and	and	CCONJ
ftr-396	605	83	notice	notice	NOUN
ftr-396	605	84	of	of	ADP
ftr-396	605	85	public	public	ADJ
ftr-396	605	86	hearing	hearing	NOUN
ftr-396	605	87	)	)	PUNCT
ftr-396	605	88	.	.	PUNCT
ftr-396	606	1	78	78	NUM
ftr-396	606	2	.	.	PUNCT
ftr-396	607	1	american	american	ADJ
ftr-396	607	2	jobs	jobs	PROPN
ftr-396	607	3	creation	creation	PROPN
ftr-396	607	4	act	act	NOUN
ftr-396	607	5	of	of	ADP
ftr-396	607	6	2004	2004	NUM
ftr-396	607	7	,	,	PUNCT
ftr-396	607	8	pub	pub	NOUN
ftr-396	607	9	.	.	PUNCT
ftr-396	608	1	l.	l.	PROPN
ftr-396	608	2	no	no	INTJ
ftr-396	608	3	.	.	PROPN
ftr-396	609	1	108	108	NUM
ftr-396	609	2	-	-	SYM
ftr-396	609	3	357	357	NUM
ftr-396	609	4	,	,	PUNCT
ftr-396	609	5	118	118	NUM
ftr-396	609	6	stat	stat	NOUN
ftr-396	609	7	.	.	PUNCT
ftr-396	610	1	1418	1418	NUM
ftr-396	610	2	(	(	PUNCT
ftr-396	610	3	2004	2004	NUM
ftr-396	610	4	)	)	PUNCT
ftr-396	610	5	.	.	PUNCT
ftr-396	611	1	79	79	NUM
ftr-396	611	2	.	.	PUNCT
ftr-396	612	1	h.r	h.r	PROPN
ftr-396	612	2	.	.	PROPN
ftr-396	612	3	rep	rep	PROPN
ftr-396	612	4	.	.	PROPN
ftr-396	612	5	no	no	PROPN
ftr-396	612	6	.	.	NOUN
ftr-396	613	1	108	108	NUM
ftr-396	613	2	-	-	SYM
ftr-396	613	3	755	755	NUM
ftr-396	613	4	(	(	PUNCT
ftr-396	613	5	2004	2004	NUM
ftr-396	613	6	)	)	PUNCT
ftr-396	613	7	(	(	PUNCT
ftr-396	613	8	conf	conf	NOUN
ftr-396	613	9	.	.	PUNCT
ftr-396	613	10	rep	rep	PROPN
ftr-396	613	11	.	.	PROPN
ftr-396	613	12	)	)	PUNCT
ftr-396	613	13	.	.	PUNCT
ftr-396	614	1	978	978	NUM
ftr-396	614	2	florida	florida	PROPN
ftr-396	614	3	tax	tax	PROPN
ftr-396	614	4	review	review	NOUN
ftr-396	614	5	[	[	X
ftr-396	614	6	vol	vol	NOUN
ftr-396	614	7	.	.	NOUN
ftr-396	614	8	8:9	8:9	NUM
ftr-396	614	9	consequences	consequence	NOUN
ftr-396	614	10	of	of	ADP
ftr-396	614	11	the	the	DET
ftr-396	614	12	issuance	issuance	NOUN
ftr-396	614	13	of	of	ADP
ftr-396	614	14	rmail	rmail	ADJ
ftr-396	614	15	stock	stock	NOUN
ftr-396	614	16	options.80	options.80	PROPN
ftr-396	614	17	of	of	ADP
ftr-396	614	18	course	course	NOUN
ftr-396	614	19	,	,	PUNCT
ftr-396	614	20	sorting	sort	VERB
ftr-396	614	21	through	through	ADP
ftr-396	614	22	several	several	ADJ
ftr-396	614	23	hundred	hundred	NUM
ftr-396	614	24	hits	hit	NOUN
ftr-396	614	25	takes	take	VERB
ftr-396	614	26	both	both	DET
ftr-396	614	27	time	time	NOUN
ftr-396	614	28	and	and	CCONJ
ftr-396	614	29	patience	patience	NOUN
ftr-396	614	30	.	.	PUNCT
ftr-396	615	1	summary	summary	NOUN
ftr-396	615	2	of	of	ADP
ftr-396	615	3	search	search	NOUN
ftr-396	615	4	pathways	pathway	NOUN
ftr-396	615	5	:	:	PUNCT
ftr-396	615	6	legal	legal	ADJ
ftr-396	615	7	>	>	X
ftr-396	615	8	area	area	NOUN
ftr-396	615	9	of	of	ADP
ftr-396	615	10	law	law	NOUN
ftr-396	615	11	by	by	ADP
ftr-396	615	12	topic	topic	NOUN
ftr-396	615	13	>	>	X
ftr-396	615	14	taxation	taxation	NOUN
ftr-396	615	15	>	>	PUNCT
ftr-396	615	16	search	search	NOUN
ftr-396	615	17	analysis	analysis	NOUN
ftr-396	615	18	,	,	PUNCT
ftr-396	615	19	law	law	NOUN
ftr-396	615	20	reviews	review	NOUN
ftr-396	615	21	&	&	CCONJ
ftr-396	615	22	journals	journal	NOUN
ftr-396	615	23	>	>	X
ftr-396	615	24	federal	federal	PROPN
ftr-396	615	25	>	>	X
ftr-396	615	26	tax	tax	NOUN
ftr-396	615	27	analysts	analyst	NOUN
ftr-396	615	28	>	>	X
ftr-396	615	29	tax	tax	NOUN
ftr-396	615	30	analysts	analyst	NOUN
ftr-396	615	31	tax	tax	NOUN
ftr-396	615	32	notes	note	NOUN
ftr-396	615	33	weekly	weekly	ADJ
ftr-396	615	34	>	>	PUNCT
ftr-396	615	35	terms	term	NOUN
ftr-396	615	36	and	and	CCONJ
ftr-396	615	37	connectors	connector	NOUN
ftr-396	615	38	keyword	keyword	NOUN
ftr-396	615	39	search	search	NOUN
ftr-396	615	40	of	of	ADP
ftr-396	615	41	“	"	PUNCT
ftr-396	615	42	409a	409a	PROPN
ftr-396	615	43	w/30	w/30	PROPN
ftr-396	615	44	options	option	NOUN
ftr-396	615	45	”	"	PUNCT
ftr-396	615	46	summary	summary	NOUN
ftr-396	615	47	of	of	ADP
ftr-396	615	48	search	search	NOUN
ftr-396	615	49	pathways	pathway	NOUN
ftr-396	615	50	:	:	PUNCT
ftr-396	615	51	legal	legal	ADJ
ftr-396	615	52	>	>	X
ftr-396	615	53	area	area	NOUN
ftr-396	615	54	of	of	ADP
ftr-396	615	55	law	law	NOUN
ftr-396	615	56	by	by	ADP
ftr-396	615	57	topic	topic	NOUN
ftr-396	615	58	>	>	X
ftr-396	615	59	taxation	taxation	NOUN
ftr-396	615	60	>	>	PUNCT
ftr-396	615	61	search	search	NOUN
ftr-396	615	62	analysis	analysis	NOUN
ftr-396	615	63	,	,	PUNCT
ftr-396	615	64	law	law	NOUN
ftr-396	615	65	reviews	review	NOUN
ftr-396	615	66	&	&	CCONJ
ftr-396	615	67	journals	journal	NOUN
ftr-396	615	68	>	>	X
ftr-396	615	69	federal	federal	PROPN
ftr-396	615	70	>	>	X
ftr-396	615	71	tax	tax	NOUN
ftr-396	615	72	analysts	analyst	NOUN
ftr-396	615	73	>	>	X
ftr-396	615	74	tax	tax	NOUN
ftr-396	615	75	analysts	analyst	NOUN
ftr-396	615	76	tax	tax	NOUN
ftr-396	615	77	notes	note	NOUN
ftr-396	615	78	today	today	NOUN
ftr-396	615	79	>	>	PUNCT
ftr-396	615	80	“	"	PUNCT
ftr-396	615	81	continue	continue	VERB
ftr-396	615	82	with	with	ADP
ftr-396	615	83	your	your	PRON
ftr-396	615	84	search	search	NOUN
ftr-396	615	85	”	"	PUNCT
ftr-396	615	86	>	>	ADP
ftr-396	615	87	terms	term	NOUN
ftr-396	615	88	and	and	CCONJ
ftr-396	615	89	connectors	connector	NOUN
ftr-396	615	90	keyword	keyword	NOUN
ftr-396	615	91	search	search	NOUN
ftr-396	615	92	of	of	ADP
ftr-396	615	93	“	"	PUNCT
ftr-396	615	94	409a	409a	PROPN
ftr-396	615	95	w/30	w/30	PROPN
ftr-396	615	96	options	option	NOUN
ftr-396	615	97	”	"	PUNCT
ftr-396	615	98	we	we	PRON
ftr-396	615	99	also	also	ADV
ftr-396	615	100	searched	search	VERB
ftr-396	615	101	for	for	ADP
ftr-396	615	102	relevant	relevant	ADJ
ftr-396	615	103	law	law	NOUN
ftr-396	615	104	review	review	NOUN
ftr-396	615	105	articles	article	NOUN
ftr-396	615	106	in	in	ADP
ftr-396	615	107	the	the	DET
ftr-396	615	108	“	"	PUNCT
ftr-396	615	109	tax	tax	NOUN
ftr-396	615	110	law	law	NOUN
ftr-396	615	111	review	review	NOUN
ftr-396	615	112	articles	article	NOUN
ftr-396	615	113	,	,	PUNCT
ftr-396	615	114	combined	combine	VERB
ftr-396	615	115	”	"	PUNCT
ftr-396	615	116	file	file	NOUN
ftr-396	615	117	in	in	ADP
ftr-396	615	118	the	the	DET
ftr-396	615	119	lexisnexis	lexisnexis	NOUN
ftr-396	615	120	database	database	NOUN
ftr-396	615	121	.	.	PUNCT
ftr-396	616	1	our	our	PRON
ftr-396	616	2	keyword	keyword	NOUN
ftr-396	616	3	search	search	NOUN
ftr-396	616	4	,	,	PUNCT
ftr-396	616	5	using	use	VERB
ftr-396	616	6	the	the	DET
ftr-396	616	7	search	search	NOUN
ftr-396	616	8	term	term	NOUN
ftr-396	616	9	“	"	PUNCT
ftr-396	616	10	409a	409a	PROPN
ftr-396	616	11	w/30	w/30	ADJ
ftr-396	616	12	options	option	NOUN
ftr-396	616	13	,	,	PUNCT
ftr-396	616	14	”	"	PUNCT
ftr-396	616	15	produced	produce	VERB
ftr-396	616	16	nine	nine	NUM
ftr-396	616	17	hits	hit	NOUN
ftr-396	616	18	,	,	PUNCT
ftr-396	616	19	several	several	ADJ
ftr-396	616	20	of	of	ADP
ftr-396	616	21	which	which	PRON
ftr-396	616	22	were	be	AUX
ftr-396	616	23	potentially	potentially	ADV
ftr-396	616	24	relevant.81	relevant.81	NOUN
ftr-396	616	25	80	80	NUM
ftr-396	616	26	.	.	PUNCT
ftr-396	617	1	see	see	VERB
ftr-396	617	2	,	,	PUNCT
ftr-396	617	3	e.g.	e.g.	ADV
ftr-396	617	4	,	,	PUNCT
ftr-396	617	5	thomas	thomas	PROPN
ftr-396	617	6	jaworski	jaworski	PROPN
ftr-396	617	7	,	,	PUNCT
ftr-396	617	8	tax	tax	NOUN
ftr-396	617	9	deductions	deduction	NOUN
ftr-396	617	10	from	from	ADP
ftr-396	617	11	executive	executive	ADJ
ftr-396	617	12	stock	stock	NOUN
ftr-396	617	13	options	option	NOUN
ftr-396	617	14	concern	concern	NOUN
ftr-396	617	15	lawmakers	lawmaker	NOUN
ftr-396	617	16	at	at	ADP
ftr-396	617	17	senate	senate	PROPN
ftr-396	617	18	hearing	hearing	NOUN
ftr-396	617	19	,	,	PUNCT
ftr-396	617	20	2007	2007	NUM
ftr-396	617	21	tax	tax	NOUN
ftr-396	617	22	notes	note	NOUN
ftr-396	617	23	today	today	NOUN
ftr-396	617	24	109	109	NUM
ftr-396	617	25	-	-	SYM
ftr-396	617	26	1	1	NUM
ftr-396	617	27	(	(	PUNCT
ftr-396	617	28	2007	2007	NUM
ftr-396	617	29	)	)	PUNCT
ftr-396	617	30	.	.	PUNCT
ftr-396	618	1	81	81	NUM
ftr-396	618	2	.	.	PUNCT
ftr-396	619	1	see	see	VERB
ftr-396	619	2	,	,	PUNCT
ftr-396	619	3	e.g.	e.g.	ADV
ftr-396	619	4	,	,	PUNCT
ftr-396	619	5	richard	richard	PROPN
ftr-396	619	6	ehrhart	ehrhart	PROPN
ftr-396	619	7	,	,	PUNCT
ftr-396	619	8	section	section	NOUN
ftr-396	619	9	409a	409a	PROPN
ftr-396	619	10	–	–	PUNCT
ftr-396	619	11	treasury	treasury	NOUN
ftr-396	619	12	“	"	PUNCT
ftr-396	619	13	newspeak	newspeak	NOUN
ftr-396	619	14	”	"	PUNCT
ftr-396	619	15	lost	lose	VERB
ftr-396	619	16	in	in	ADP
ftr-396	619	17	the	the	DET
ftr-396	619	18	“	"	PUNCT
ftr-396	619	19	briar	briar	ADJ
ftr-396	619	20	patch	patch	NOUN
ftr-396	619	21	,	,	PUNCT
ftr-396	619	22	”	"	PUNCT
ftr-396	619	23	38	38	NUM
ftr-396	619	24	j.	j.	PROPN
ftr-396	619	25	marshall	marshall	PROPN
ftr-396	619	26	l.	l.	PROPN
ftr-396	619	27	rev	rev	PROPN
ftr-396	619	28	.	.	PROPN
ftr-396	620	1	743	743	NUM
ftr-396	620	2	(	(	PUNCT
ftr-396	620	3	2005	2005	NUM
ftr-396	620	4	)	)	PUNCT
ftr-396	620	5	(	(	PUNCT
ftr-396	620	6	arguing	argue	VERB
ftr-396	620	7	that	that	SCONJ
ftr-396	620	8	congress	congress	PROPN
ftr-396	620	9	did	do	AUX
ftr-396	620	10	not	not	PART
ftr-396	620	11	intend	intend	VERB
ftr-396	620	12	change	change	NOUN
ftr-396	620	13	in	in	ADP
ftr-396	620	14	the	the	DET
ftr-396	620	15	treatment	treatment	NOUN
ftr-396	620	16	of	of	ADP
ftr-396	620	17	stock	stock	NOUN
ftr-396	620	18	options	option	NOUN
ftr-396	620	19	when	when	SCONJ
ftr-396	620	20	it	it	PRON
ftr-396	620	21	enacted	enact	VERB
ftr-396	620	22	§	§	PROPN
ftr-396	620	23	409a	409a	PROPN
ftr-396	620	24	)	)	PUNCT
ftr-396	620	25	.	.	PUNCT
ftr-396	621	1	2008	2008	NUM
ftr-396	622	1	the	the	DET
ftr-396	622	2	virtural	virtural	ADJ
ftr-396	622	3	tax	tax	NOUN
ftr-396	622	4	library	library	NOUN
ftr-396	622	5	979	979	NUM
ftr-396	622	6	as	as	SCONJ
ftr-396	622	7	jack	jack	PROPN
ftr-396	622	8	cummings	cummings	PROPN
ftr-396	622	9	has	have	AUX
ftr-396	622	10	noted	note	VERB
ftr-396	622	11	,	,	PUNCT
ftr-396	622	12	finding	find	VERB
ftr-396	622	13	a	a	DET
ftr-396	622	14	well	well	ADV
ftr-396	622	15	written	write	VERB
ftr-396	622	16	law	law	NOUN
ftr-396	622	17	review	review	NOUN
ftr-396	622	18	article	article	NOUN
ftr-396	622	19	on	on	ADP
ftr-396	622	20	a	a	DET
ftr-396	622	21	specific	specific	ADJ
ftr-396	622	22	tax	tax	NOUN
ftr-396	622	23	research	research	NOUN
ftr-396	622	24	topic	topic	NOUN
ftr-396	622	25	can	can	AUX
ftr-396	622	26	be	be	AUX
ftr-396	622	27	extremely	extremely	ADV
ftr-396	622	28	helpful.82	helpful.82	PROPN
ftr-396	622	29	on	on	ADP
ftr-396	622	30	the	the	DET
ftr-396	622	31	other	other	ADJ
ftr-396	622	32	hand	hand	NOUN
ftr-396	622	33	,	,	PUNCT
ftr-396	622	34	law	law	NOUN
ftr-396	622	35	review	review	NOUN
ftr-396	622	36	articles	article	NOUN
ftr-396	622	37	can	can	AUX
ftr-396	622	38	quickly	quickly	ADV
ftr-396	622	39	become	become	VERB
ftr-396	622	40	dated	date	VERB
ftr-396	622	41	,	,	PUNCT
ftr-396	622	42	due	due	ADP
ftr-396	622	43	to	to	ADP
ftr-396	622	44	the	the	DET
ftr-396	622	45	long	long	ADJ
ftr-396	622	46	lead	lead	NOUN
ftr-396	622	47	time	time	NOUN
ftr-396	622	48	for	for	ADP
ftr-396	622	49	publication	publication	NOUN
ftr-396	622	50	.	.	PUNCT
ftr-396	623	1	when	when	SCONJ
ftr-396	623	2	researching	research	VERB
ftr-396	623	3	a	a	DET
ftr-396	623	4	developing	develop	VERB
ftr-396	623	5	topic	topic	NOUN
ftr-396	623	6	,	,	PUNCT
ftr-396	623	7	such	such	ADJ
ftr-396	623	8	as	as	ADP
ftr-396	623	9	section	section	NOUN
ftr-396	623	10	409a	409a	PROPN
ftr-396	623	11	,	,	PUNCT
ftr-396	623	12	a	a	DET
ftr-396	623	13	tax	tax	NOUN
ftr-396	623	14	researcher	researcher	NOUN
ftr-396	623	15	sometimes	sometimes	ADV
ftr-396	623	16	finds	find	VERB
ftr-396	623	17	that	that	SCONJ
ftr-396	623	18	law	law	NOUN
ftr-396	623	19	review	review	NOUN
ftr-396	623	20	articles	article	NOUN
ftr-396	623	21	are	be	AUX
ftr-396	623	22	less	less	ADV
ftr-396	623	23	helpful	helpful	ADJ
ftr-396	623	24	than	than	ADP
ftr-396	623	25	more	more	ADJ
ftr-396	623	26	current	current	ADJ
ftr-396	623	27	articles	article	NOUN
ftr-396	623	28	in	in	ADP
ftr-396	623	29	practice	practice	NOUN
ftr-396	623	30	oriented	orient	VERB
ftr-396	623	31	publications	publication	NOUN
ftr-396	623	32	or	or	CCONJ
ftr-396	623	33	recent	recent	ADJ
ftr-396	623	34	working	work	VERB
ftr-396	623	35	papers	paper	NOUN
ftr-396	623	36	posted	post	VERB
ftr-396	623	37	on	on	ADP
ftr-396	623	38	the	the	DET
ftr-396	623	39	social	social	ADJ
ftr-396	623	40	science	science	NOUN
ftr-396	623	41	research	research	NOUN
ftr-396	623	42	network.83	network.83	NOUN
ftr-396	623	43	summary	summary	NOUN
ftr-396	623	44	of	of	ADP
ftr-396	623	45	search	search	NOUN
ftr-396	623	46	pathways	pathway	NOUN
ftr-396	623	47	:	:	PUNCT
ftr-396	623	48	legal	legal	ADJ
ftr-396	623	49	>	>	X
ftr-396	623	50	area	area	NOUN
ftr-396	623	51	of	of	ADP
ftr-396	623	52	law	law	NOUN
ftr-396	623	53	–	–	PUNCT
ftr-396	623	54	by	by	ADP
ftr-396	623	55	topic	topic	NOUN
ftr-396	623	56	>	>	X
ftr-396	623	57	taxation	taxation	NOUN
ftr-396	623	58	>	>	PUNCT
ftr-396	623	59	search	search	NOUN
ftr-396	623	60	analysis	analysis	NOUN
ftr-396	623	61	,	,	PUNCT
ftr-396	623	62	law	law	NOUN
ftr-396	623	63	reviews	review	NOUN
ftr-396	623	64	&	&	CCONJ
ftr-396	623	65	journals	journal	NOUN
ftr-396	623	66	>	>	X
ftr-396	623	67	law	law	NOUN
ftr-396	623	68	reviews	review	NOUN
ftr-396	623	69	&	&	CCONJ
ftr-396	623	70	journals	journal	NOUN
ftr-396	623	71	>	>	X
ftr-396	623	72	tax	tax	NOUN
ftr-396	623	73	law	law	NOUN
ftr-396	623	74	review	review	NOUN
ftr-396	623	75	articles	article	NOUN
ftr-396	623	76	,	,	PUNCT
ftr-396	623	77	combined	combine	VERB
ftr-396	623	78	>	>	PUNCT
ftr-396	623	79	enter	enter	VERB
ftr-396	623	80	keyword	keyword	NOUN
ftr-396	623	81	search	search	NOUN
ftr-396	623	82	“	"	PUNCT
ftr-396	623	83	409a	409a	PROPN
ftr-396	623	84	w/30	w/30	ADJ
ftr-396	623	85	options	option	NOUN
ftr-396	623	86	.	.	PUNCT
ftr-396	623	87	”	"	PUNCT
ftr-396	624	1	82	82	NUM
ftr-396	624	2	.	.	PUNCT
ftr-396	624	3	cummings	cummings	PROPN
ftr-396	624	4	,	,	PUNCT
ftr-396	624	5	supra	supra	PROPN
ftr-396	624	6	note	note	NOUN
ftr-396	624	7	5	5	NUM
ftr-396	624	8	,	,	PUNCT
ftr-396	624	9	at	at	ADP
ftr-396	624	10	343	343	NUM
ftr-396	624	11	(	(	PUNCT
ftr-396	624	12	noting	note	VERB
ftr-396	624	13	that	that	SCONJ
ftr-396	624	14	a	a	DET
ftr-396	624	15	relevant	relevant	ADJ
ftr-396	624	16	article	article	NOUN
ftr-396	624	17	written	write	VERB
ftr-396	624	18	by	by	ADP
ftr-396	624	19	an	an	DET
ftr-396	624	20	authoritative	authoritative	ADJ
ftr-396	624	21	expert	expert	NOUN
ftr-396	624	22	is	be	AUX
ftr-396	624	23	“	"	PUNCT
ftr-396	624	24	a	a	DET
ftr-396	624	25	thing	thing	NOUN
ftr-396	624	26	of	of	ADP
ftr-396	624	27	beauty	beauty	NOUN
ftr-396	624	28	”	"	PUNCT
ftr-396	624	29	for	for	ADP
ftr-396	624	30	a	a	DET
ftr-396	624	31	tax	tax	NOUN
ftr-396	624	32	researcher	researcher	NOUN
ftr-396	624	33	)	)	PUNCT
ftr-396	624	34	.	.	PUNCT
ftr-396	625	1	83	83	NUM
ftr-396	625	2	.	.	PUNCT
ftr-396	626	1	of	of	ADP
ftr-396	626	2	the	the	DET
ftr-396	626	3	nine	nine	NUM
ftr-396	626	4	articles	article	NOUN
ftr-396	626	5	located	locate	VERB
ftr-396	626	6	in	in	ADP
ftr-396	626	7	the	the	DET
ftr-396	626	8	law	law	NOUN
ftr-396	626	9	review	review	NOUN
ftr-396	626	10	file	file	NOUN
ftr-396	626	11	,	,	PUNCT
ftr-396	626	12	none	none	NOUN
ftr-396	626	13	were	be	AUX
ftr-396	626	14	written	write	VERB
ftr-396	626	15	after	after	ADP
ftr-396	626	16	the	the	DET
ftr-396	626	17	issuance	issuance	NOUN
ftr-396	626	18	of	of	ADP
ftr-396	626	19	the	the	DET
ftr-396	626	20	final	final	ADJ
ftr-396	626	21	§	§	PROPN
ftr-396	626	22	409a	409a	PROPN
ftr-396	626	23	regulations	regulation	NOUN
ftr-396	626	24	in	in	ADP
ftr-396	626	25	april	april	PROPN
ftr-396	626	26	,	,	PUNCT
ftr-396	626	27	2007	2007	NUM
ftr-396	626	28	.	.	PUNCT
ftr-396	627	1	a	a	DET
ftr-396	627	2	search	search	NOUN
ftr-396	627	3	in	in	ADP
ftr-396	627	4	the	the	DET
ftr-396	627	5	ssrn	ssrn	NOUN
ftr-396	627	6	“	"	PUNCT
ftr-396	627	7	elibrary	elibrary	ADJ
ftr-396	627	8	”	"	PUNCT
ftr-396	627	9	for	for	ADP
ftr-396	627	10	“	"	PUNCT
ftr-396	627	11	409a	409a	PROPN
ftr-396	627	12	and	and	CCONJ
ftr-396	627	13	options	option	NOUN
ftr-396	627	14	”	"	PUNCT
ftr-396	627	15	does	do	AUX
ftr-396	627	16	not	not	PART
ftr-396	627	17	yield	yield	VERB
ftr-396	627	18	any	any	DET
ftr-396	627	19	articles	article	NOUN
ftr-396	627	20	written	write	VERB
ftr-396	627	21	after	after	ADP
ftr-396	627	22	the	the	DET
ftr-396	627	23	issuance	issuance	NOUN
ftr-396	627	24	of	of	ADP
ftr-396	627	25	the	the	DET
ftr-396	627	26	final	final	ADJ
ftr-396	627	27	§	§	PROPN
ftr-396	627	28	409a	409a	PROPN
ftr-396	627	29	regulations	regulation	NOUN
ftr-396	627	30	,	,	PUNCT
ftr-396	627	31	but	but	CCONJ
ftr-396	627	32	does	do	AUX
ftr-396	627	33	yield	yield	VERB
ftr-396	627	34	a	a	DET
ftr-396	627	35	february	february	NOUN
ftr-396	627	36	2007	2007	NUM
ftr-396	627	37	working	work	VERB
ftr-396	627	38	paper	paper	NOUN
ftr-396	627	39	in	in	ADP
ftr-396	627	40	which	which	PRON
ftr-396	627	41	the	the	DET
ftr-396	627	42	authors	author	NOUN
ftr-396	627	43	criticize	criticize	VERB
ftr-396	627	44	the	the	DET
ftr-396	627	45	proposed	propose	VERB
ftr-396	627	46	§	§	PROPN
ftr-396	627	47	409a	409a	PROPN
ftr-396	627	48	regulations	regulation	NOUN
ftr-396	627	49	.	.	PUNCT
ftr-396	628	1	daniel	daniel	PROPN
ftr-396	628	2	i.	i.	PROPN
ftr-396	628	3	halperin	halperin	PROPN
ftr-396	628	4	&	&	CCONJ
ftr-396	628	5	ethan	ethan	PROPN
ftr-396	628	6	yale	yale	PROPN
ftr-396	628	7	,	,	PUNCT
ftr-396	628	8	deferred	defer	VERB
ftr-396	628	9	compensation	compensation	NOUN
ftr-396	628	10	revisited	revisit	VERB
ftr-396	628	11	(	(	PUNCT
ftr-396	628	12	georgetown	georgetown	PROPN
ftr-396	628	13	univ	univ	PROPN
ftr-396	628	14	.	.	PUNCT
ftr-396	629	1	law	law	PROPN
ftr-396	629	2	ctr	ctr	PROPN
ftr-396	629	3	.	.	PROPN
ftr-396	629	4	,	,	PUNCT
ftr-396	630	1	business	business	NOUN
ftr-396	630	2	,	,	PUNCT
ftr-396	630	3	economics	economic	NOUN
ftr-396	630	4	and	and	CCONJ
ftr-396	630	5	regulatory	regulatory	ADJ
ftr-396	630	6	policy	policy	NOUN
ftr-396	630	7	working	working	NOUN
ftr-396	630	8	paper	paper	NOUN
ftr-396	630	9	series	series	NOUN
ftr-396	630	10	,	,	PUNCT
ftr-396	630	11	research	research	NOUN
ftr-396	630	12	paper	paper	NOUN
ftr-396	630	13	no	no	NOUN
ftr-396	630	14	.	.	PUNCT
ftr-396	630	15	969074	969074	NUM
ftr-396	630	16	,	,	PUNCT
ftr-396	630	17	2007	2007	NUM
ftr-396	630	18	)	)	PUNCT
ftr-396	630	19	,	,	PUNCT
ftr-396	630	20	available	available	ADJ
ftr-396	630	21	at	at	ADP
ftr-396	630	22	http://ssrn.com/abstract=969058	http://ssrn.com/abstract=969058	PROPN
ftr-396	630	23	.	.	PROPN
ftr-396	630	24	980	980	NUM
ftr-396	630	25	florida	florida	PROPN
ftr-396	630	26	tax	tax	NOUN
ftr-396	630	27	review	review	NOUN
ftr-396	630	28	[	[	X
ftr-396	630	29	vol	vol	NOUN
ftr-396	630	30	.	.	NOUN
ftr-396	630	31	8:9	8:9	NUM
ftr-396	630	32	our	our	PRON
ftr-396	630	33	search	search	NOUN
ftr-396	630	34	results	result	NOUN
ftr-396	630	35	demonstrate	demonstrate	VERB
ftr-396	630	36	that	that	SCONJ
ftr-396	630	37	lexisnexis	lexisnexis	NOUN
ftr-396	630	38	is	be	AUX
ftr-396	630	39	an	an	DET
ftr-396	630	40	extremely	extremely	ADV
ftr-396	630	41	comprehensive	comprehensive	ADJ
ftr-396	630	42	platform	platform	NOUN
ftr-396	630	43	,	,	PUNCT
ftr-396	630	44	containing	contain	VERB
ftr-396	630	45	sources	source	NOUN
ftr-396	630	46	that	that	SCONJ
ftr-396	630	47	the	the	DET
ftr-396	630	48	individual	individual	ADJ
ftr-396	630	49	“	"	PUNCT
ftr-396	630	50	tax	tax	NOUN
ftr-396	630	51	specific	specific	ADJ
ftr-396	630	52	”	"	PUNCT
ftr-396	630	53	platforms	platform	NOUN
ftr-396	630	54	do	do	AUX
ftr-396	630	55	not	not	PART
ftr-396	630	56	offer	offer	VERB
ftr-396	630	57	.	.	PUNCT
ftr-396	631	1	the	the	DET
ftr-396	631	2	large	large	ADJ
ftr-396	631	3	amount	amount	NOUN
ftr-396	631	4	of	of	ADP
ftr-396	631	5	content	content	NOUN
ftr-396	631	6	on	on	ADP
ftr-396	631	7	the	the	DET
ftr-396	631	8	lexisnexis	lexisnexis	NOUN
ftr-396	631	9	database	database	NOUN
ftr-396	631	10	can	can	AUX
ftr-396	631	11	sometimes	sometimes	ADV
ftr-396	631	12	make	make	VERB
ftr-396	631	13	it	it	PRON
ftr-396	631	14	more	more	ADV
ftr-396	631	15	difficult	difficult	ADJ
ftr-396	631	16	to	to	PART
ftr-396	631	17	find	find	VERB
ftr-396	631	18	relevant	relevant	ADJ
ftr-396	631	19	sources	source	NOUN
ftr-396	631	20	,	,	PUNCT
ftr-396	631	21	however	however	ADV
ftr-396	631	22	.	.	PUNCT
ftr-396	632	1	lexisnexis	lexisnexis	PROPN
ftr-396	632	2	does	do	AUX
ftr-396	632	3	link	link	VERB
ftr-396	632	4	related	related	ADJ
ftr-396	632	5	sources	source	NOUN
ftr-396	632	6	,	,	PUNCT
ftr-396	632	7	but	but	CCONJ
ftr-396	632	8	in	in	ADP
ftr-396	632	9	a	a	DET
ftr-396	632	10	way	way	NOUN
ftr-396	632	11	that	that	PRON
ftr-396	632	12	requires	require	VERB
ftr-396	632	13	more	more	ADJ
ftr-396	632	14	research	research	NOUN
ftr-396	632	15	steps	step	NOUN
ftr-396	632	16	than	than	SCONJ
ftr-396	632	17	are	be	AUX
ftr-396	632	18	required	require	VERB
ftr-396	632	19	to	to	PART
ftr-396	632	20	do	do	VERB
ftr-396	632	21	comparable	comparable	ADJ
ftr-396	632	22	research	research	NOUN
ftr-396	632	23	on	on	ADP
ftr-396	632	24	the	the	DET
ftr-396	632	25	tax	tax	NOUN
ftr-396	632	26	specific	specific	ADJ
ftr-396	632	27	platforms	platform	NOUN
ftr-396	632	28	,	,	PUNCT
ftr-396	632	29	especially	especially	ADV
ftr-396	632	30	ria	ria	PROPN
ftr-396	632	31	checkpoint	checkpoint	NOUN
ftr-396	632	32	.	.	PUNCT
ftr-396	633	1	e.	e.	PROPN
ftr-396	633	2	westlaw	westlaw	PROPN
ftr-396	633	3	research	research	NOUN
ftr-396	633	4	results	result	VERB
ftr-396	633	5	the	the	DET
ftr-396	633	6	"	"	PUNCT
ftr-396	633	7	tax	tax	NOUN
ftr-396	633	8	"	"	PUNCT
ftr-396	633	9	tab	tab	NOUN
ftr-396	633	10	provides	provide	VERB
ftr-396	633	11	a	a	DET
ftr-396	633	12	convenient	convenient	ADJ
ftr-396	633	13	starting	starting	NOUN
ftr-396	633	14	point	point	NOUN
ftr-396	633	15	for	for	ADP
ftr-396	633	16	tax	tax	NOUN
ftr-396	633	17	research	research	NOUN
ftr-396	633	18	using	use	VERB
ftr-396	633	19	westlaw	westlaw	NOUN
ftr-396	633	20	.	.	PUNCT
ftr-396	634	1	as	as	SCONJ
ftr-396	634	2	you	you	PRON
ftr-396	634	3	can	can	AUX
ftr-396	634	4	see	see	VERB
ftr-396	634	5	from	from	ADP
ftr-396	634	6	the	the	DET
ftr-396	634	7	screen	screen	NOUN
ftr-396	634	8	shot	shoot	VERB
ftr-396	634	9	below	below	ADV
ftr-396	634	10	,	,	PUNCT
ftr-396	634	11	the	the	DET
ftr-396	634	12	tax	tax	NOUN
ftr-396	634	13	tab	tab	NOUN
ftr-396	634	14	main	main	ADJ
ftr-396	634	15	page	page	NOUN
ftr-396	634	16	includes	include	VERB
ftr-396	634	17	links	link	NOUN
ftr-396	634	18	to	to	ADP
ftr-396	634	19	many	many	ADJ
ftr-396	634	20	different	different	ADJ
ftr-396	634	21	types	type	NOUN
ftr-396	634	22	of	of	ADP
ftr-396	634	23	primary	primary	ADJ
ftr-396	634	24	and	and	CCONJ
ftr-396	634	25	secondary	secondary	ADJ
ftr-396	634	26	sources	source	NOUN
ftr-396	634	27	,	,	PUNCT
ftr-396	634	28	including	include	VERB
ftr-396	634	29	many	many	ADJ
ftr-396	634	30	of	of	ADP
ftr-396	634	31	the	the	DET
ftr-396	634	32	most	most	ADV
ftr-396	634	33	useful	useful	ADJ
ftr-396	634	34	tax	tax	NOUN
ftr-396	634	35	research	research	NOUN
ftr-396	634	36	sources	source	NOUN
ftr-396	634	37	in	in	ADP
ftr-396	634	38	the	the	DET
ftr-396	634	39	ria	ria	PROPN
ftr-396	634	40	checkpoint	checkpoint	NOUN
ftr-396	634	41	database	database	NOUN
ftr-396	634	42	.	.	PUNCT
ftr-396	635	1	we	we	PRON
ftr-396	635	2	began	begin	VERB
ftr-396	635	3	by	by	ADP
ftr-396	635	4	searching	search	VERB
ftr-396	635	5	for	for	ADP
ftr-396	635	6	the	the	DET
ftr-396	635	7	text	text	NOUN
ftr-396	635	8	of	of	ADP
ftr-396	635	9	section	section	NOUN
ftr-396	635	10	83	83	NUM
ftr-396	635	11	.	.	PUNCT
ftr-396	636	1	when	when	SCONJ
ftr-396	636	2	we	we	PRON
ftr-396	636	3	clicked	click	VERB
ftr-396	636	4	on	on	ADP
ftr-396	636	5	the	the	DET
ftr-396	636	6	“	"	PUNCT
ftr-396	636	7	internal	internal	ADJ
ftr-396	636	8	revenue	revenue	NOUN
ftr-396	636	9	code	code	NOUN
ftr-396	636	10	”	"	PUNCT
ftr-396	636	11	link	link	NOUN
ftr-396	636	12	(	(	PUNCT
ftr-396	636	13	under	under	ADP
ftr-396	636	14	the	the	DET
ftr-396	636	15	"	"	PUNCT
ftr-396	636	16	federal	federal	ADJ
ftr-396	636	17	tax	tax	NOUN
ftr-396	636	18	primary	primary	ADJ
ftr-396	636	19	sources	source	NOUN
ftr-396	636	20	"	"	PUNCT
ftr-396	636	21	heading	head	VERB
ftr-396	636	22	)	)	PUNCT
ftr-396	636	23	,	,	PUNCT
ftr-396	636	24	a	a	DET
ftr-396	636	25	search	search	NOUN
ftr-396	636	26	template	template	NOUN
ftr-396	636	27	appeared	appear	VERB
ftr-396	636	28	.	.	PUNCT
ftr-396	637	1	we	we	PRON
ftr-396	637	2	entered	enter	VERB
ftr-396	637	3	“	"	PUNCT
ftr-396	637	4	83	83	NUM
ftr-396	637	5	”	"	PUNCT
ftr-396	637	6	in	in	ADP
ftr-396	637	7	the	the	DET
ftr-396	637	8	“	"	PUNCT
ftr-396	637	9	irc	irc	PROPN
ftr-396	637	10	section	section	NOUN
ftr-396	637	11	”	"	PUNCT
ftr-396	637	12	box	box	PROPN
ftr-396	637	13	and	and	CCONJ
ftr-396	637	14	clicked	click	VERB
ftr-396	637	15	on	on	ADP
ftr-396	637	16	“	"	PUNCT
ftr-396	637	17	search	search	NOUN
ftr-396	637	18	westlaw	westlaw	NOUN
ftr-396	637	19	.	.	PUNCT
ftr-396	637	20	”	"	PUNCT
ftr-396	638	1	on	on	ADP
ftr-396	638	2	the	the	DET
ftr-396	638	3	next	next	ADJ
ftr-396	638	4	screen	screen	NOUN
ftr-396	638	5	,	,	PUNCT
ftr-396	638	6	the	the	DET
ftr-396	638	7	full	full	ADJ
ftr-396	638	8	text	text	NOUN
ftr-396	638	9	of	of	ADP
ftr-396	638	10	section	section	NOUN
ftr-396	638	11	83	83	NUM
ftr-396	638	12	appears	appear	VERB
ftr-396	638	13	on	on	ADP
ftr-396	638	14	the	the	DET
ftr-396	638	15	right	right	NOUN
ftr-396	638	16	,	,	PUNCT
ftr-396	638	17	and	and	CCONJ
ftr-396	638	18	various	various	ADJ
ftr-396	638	19	links	link	NOUN
ftr-396	638	20	to	to	ADP
ftr-396	638	21	related	relate	VERB
ftr-396	638	22	primary	primary	ADJ
ftr-396	638	23	and	and	CCONJ
ftr-396	638	24	secondary	secondary	ADJ
ftr-396	638	25	sources	source	NOUN
ftr-396	638	26	appear	appear	VERB
ftr-396	638	27	on	on	ADP
ftr-396	638	28	the	the	DET
ftr-396	638	29	left	left	NOUN
ftr-396	638	30	.	.	PUNCT
ftr-396	638	31	2008	2008	NUM
ftr-396	639	1	the	the	DET
ftr-396	639	2	virtural	virtural	ADJ
ftr-396	639	3	tax	tax	NOUN
ftr-396	639	4	library	library	NOUN
ftr-396	639	5	981	981	NUM
ftr-396	639	6	at	at	ADP
ftr-396	639	7	this	this	DET
ftr-396	639	8	point	point	NOUN
ftr-396	639	9	,	,	PUNCT
ftr-396	639	10	a	a	DET
ftr-396	639	11	researcher	researcher	NOUN
ftr-396	639	12	might	might	AUX
ftr-396	639	13	be	be	AUX
ftr-396	639	14	tempted	tempt	VERB
ftr-396	639	15	to	to	PART
ftr-396	639	16	start	start	VERB
ftr-396	639	17	clicking	click	VERB
ftr-396	639	18	on	on	ADP
ftr-396	639	19	the	the	DET
ftr-396	639	20	various	various	ADJ
ftr-396	639	21	links	link	NOUN
ftr-396	639	22	to	to	ADP
ftr-396	639	23	related	related	ADJ
ftr-396	639	24	sources	source	NOUN
ftr-396	639	25	,	,	PUNCT
ftr-396	639	26	but	but	CCONJ
ftr-396	639	27	that	that	DET
ftr-396	639	28	approach	approach	NOUN
ftr-396	639	29	would	would	AUX
ftr-396	639	30	be	be	AUX
ftr-396	639	31	inefficient	inefficient	ADJ
ftr-396	639	32	at	at	ADP
ftr-396	639	33	this	this	DET
ftr-396	639	34	stage	stage	NOUN
ftr-396	639	35	of	of	ADP
ftr-396	639	36	the	the	DET
ftr-396	639	37	research	research	NOUN
ftr-396	639	38	because	because	SCONJ
ftr-396	639	39	it	it	PRON
ftr-396	639	40	would	would	AUX
ftr-396	639	41	produce	produce	VERB
ftr-396	639	42	a	a	DET
ftr-396	639	43	large	large	ADJ
ftr-396	639	44	amount	amount	NOUN
ftr-396	639	45	of	of	ADP
ftr-396	639	46	irrelevant	irrelevant	ADJ
ftr-396	639	47	section	section	NOUN
ftr-396	639	48	83	83	NUM
ftr-396	639	49	material.84	material.84	NOUN
ftr-396	639	50	a	a	DET
ftr-396	639	51	better	well	ADJ
ftr-396	639	52	approach	approach	NOUN
ftr-396	639	53	is	be	AUX
ftr-396	639	54	to	to	PART
ftr-396	639	55	proceed	proceed	VERB
ftr-396	639	56	to	to	ADP
ftr-396	639	57	the	the	DET
ftr-396	639	58	relevant	relevant	ADJ
ftr-396	639	59	section	section	NOUN
ftr-396	639	60	83	83	NUM
ftr-396	639	61	regulations	regulation	NOUN
ftr-396	639	62	,	,	PUNCT
ftr-396	639	63	to	to	PART
ftr-396	639	64	narrow	narrow	VERB
ftr-396	639	65	the	the	DET
ftr-396	639	66	scope	scope	NOUN
ftr-396	639	67	of	of	ADP
ftr-396	639	68	the	the	DET
ftr-396	639	69	related	relate	VERB
ftr-396	639	70	linked	link	VERB
ftr-396	639	71	sources	source	NOUN
ftr-396	639	72	.	.	PUNCT
ftr-396	640	1	the	the	DET
ftr-396	640	2	link	link	NOUN
ftr-396	640	3	in	in	ADP
ftr-396	640	4	the	the	DET
ftr-396	640	5	bottom	bottom	NOUN
ftr-396	640	6	left	leave	VERB
ftr-396	640	7	corner	corner	NOUN
ftr-396	640	8	for	for	ADP
ftr-396	640	9	"	"	PUNCT
ftr-396	640	10	administrative	administrative	ADJ
ftr-396	640	11	code	code	NOUN
ftr-396	640	12	"	"	PUNCT
ftr-396	640	13	conveniently	conveniently	ADV
ftr-396	640	14	links	link	NOUN
ftr-396	640	15	directly	directly	ADV
ftr-396	640	16	to	to	ADP
ftr-396	640	17	the	the	DET
ftr-396	640	18	section	section	NOUN
ftr-396	640	19	83	83	NUM
ftr-396	640	20	regulations.85	regulations.85	NOUN
ftr-396	640	21	we	we	PRON
ftr-396	640	22	clicked	click	VERB
ftr-396	640	23	on	on	ADP
ftr-396	640	24	that	that	DET
ftr-396	640	25	link	link	NOUN
ftr-396	640	26	to	to	PART
ftr-396	640	27	view	view	VERB
ftr-396	640	28	the	the	DET
ftr-396	640	29	regulations	regulation	NOUN
ftr-396	640	30	.	.	PUNCT
ftr-396	641	1	summary	summary	NOUN
ftr-396	641	2	of	of	ADP
ftr-396	641	3	search	search	NOUN
ftr-396	641	4	pathways	pathway	NOUN
ftr-396	641	5	:	:	PUNCT
ftr-396	641	6	tax	tax	NOUN
ftr-396	641	7	>	>	X
ftr-396	641	8	federal	federal	ADJ
ftr-396	641	9	tax	tax	NOUN
ftr-396	641	10	primary	primary	NOUN
ftr-396	641	11	sources	source	NOUN
ftr-396	641	12	>	>	X
ftr-396	641	13	internal	internal	PROPN
ftr-396	641	14	revenue	revenue	PROPN
ftr-396	641	15	code	code	PROPN
ftr-396	641	16	>	>	X
ftr-396	641	17	enter	enter	VERB
ftr-396	641	18	“	"	PUNCT
ftr-396	641	19	83”in	83”in	NUM
ftr-396	641	20	“	"	PUNCT
ftr-396	641	21	irc	irc	PROPN
ftr-396	641	22	section	section	NOUN
ftr-396	641	23	”	"	PUNCT
ftr-396	641	24	box	box	PROPN
ftr-396	641	25	and	and	CCONJ
ftr-396	641	26	click	click	VERB
ftr-396	641	27	“	"	PUNCT
ftr-396	641	28	search	search	NOUN
ftr-396	641	29	westlaw	westlaw	NOUN
ftr-396	641	30	”	"	PUNCT
ftr-396	641	31	>	>	PUNCT
ftr-396	641	32	click	click	VERB
ftr-396	641	33	on	on	ADP
ftr-396	641	34	section	section	NOUN
ftr-396	641	35	83	83	NUM
ftr-396	641	36	link	link	NOUN
ftr-396	641	37	>	>	X
ftr-396	641	38	click	click	VERB
ftr-396	641	39	on	on	ADP
ftr-396	641	40	“	"	PUNCT
ftr-396	641	41	administrative	administrative	ADJ
ftr-396	641	42	code	code	NOUN
ftr-396	641	43	”	"	PUNCT
ftr-396	641	44	near	near	ADP
ftr-396	641	45	bottom	bottom	NOUN
ftr-396	641	46	of	of	ADP
ftr-396	641	47	links	link	NOUN
ftr-396	641	48	on	on	ADP
ftr-396	641	49	left	left	ADJ
ftr-396	641	50	side	side	NOUN
ftr-396	641	51	>	>	X
ftr-396	641	52	click	click	VERB
ftr-396	641	53	on	on	ADP
ftr-396	641	54	hit	hit	NOUN
ftr-396	641	55	#	#	SYM
ftr-396	641	56	13	13	NUM
ftr-396	641	57	,	,	PUNCT
ftr-396	641	58	for	for	ADP
ftr-396	641	59	section	section	NOUN
ftr-396	641	60	1.83	1.83	NUM
ftr-396	641	61	-	-	SYM
ftr-396	641	62	7	7	NUM
ftr-396	641	63	.	.	NOUN
ftr-396	641	64	84	84	NUM
ftr-396	641	65	.	.	PUNCT
ftr-396	642	1	a	a	DET
ftr-396	642	2	possible	possible	ADJ
ftr-396	642	3	exception	exception	NOUN
ftr-396	642	4	is	be	AUX
ftr-396	642	5	the	the	DET
ftr-396	642	6	link	link	NOUN
ftr-396	642	7	to	to	ADP
ftr-396	642	8	“	"	PUNCT
ftr-396	642	9	cross	cross	VERB
ftr-396	642	10	references	reference	NOUN
ftr-396	642	11	”	"	PUNCT
ftr-396	642	12	under	under	ADP
ftr-396	642	13	the	the	DET
ftr-396	642	14	heading	head	VERB
ftr-396	642	15	“	"	PUNCT
ftr-396	642	16	statutes	statute	NOUN
ftr-396	642	17	.	.	PUNCT
ftr-396	642	18	”	"	PUNCT
ftr-396	643	1	clicking	click	VERB
ftr-396	643	2	on	on	ADP
ftr-396	643	3	this	this	DET
ftr-396	643	4	link	link	NOUN
ftr-396	643	5	would	would	AUX
ftr-396	643	6	produce	produce	VERB
ftr-396	643	7	17	17	NUM
ftr-396	643	8	hits	hit	NOUN
ftr-396	643	9	,	,	PUNCT
ftr-396	643	10	the	the	DET
ftr-396	643	11	third	third	NOUN
ftr-396	643	12	of	of	ADP
ftr-396	643	13	which	which	PRON
ftr-396	643	14	is	be	AUX
ftr-396	643	15	§	§	PROPN
ftr-396	643	16	409a	409a	PROPN
ftr-396	643	17	.	.	PUNCT
ftr-396	644	1	the	the	DET
ftr-396	644	2	cross	cross	NOUN
ftr-396	644	3	reference	reference	NOUN
ftr-396	644	4	to	to	ADP
ftr-396	644	5	§	§	PROPN
ftr-396	644	6	83	83	NUM
ftr-396	644	7	in	in	ADP
ftr-396	644	8	§	§	PROPN
ftr-396	644	9	409a	409a	NOUN
ftr-396	644	10	would	would	AUX
ftr-396	644	11	alert	alert	VERB
ftr-396	644	12	the	the	DET
ftr-396	644	13	researcher	researcher	NOUN
ftr-396	644	14	to	to	ADP
ftr-396	644	15	the	the	DET
ftr-396	644	16	possible	possible	ADJ
ftr-396	644	17	connection	connection	NOUN
ftr-396	644	18	between	between	ADP
ftr-396	644	19	the	the	DET
ftr-396	644	20	two	two	NUM
ftr-396	644	21	sections	section	NOUN
ftr-396	644	22	.	.	PUNCT
ftr-396	645	1	85	85	NUM
ftr-396	645	2	.	.	PUNCT
ftr-396	646	1	as	as	ADP
ftr-396	646	2	an	an	DET
ftr-396	646	3	alternate	alternate	ADJ
ftr-396	646	4	,	,	PUNCT
ftr-396	646	5	less	less	ADV
ftr-396	646	6	direct	direct	ADJ
ftr-396	646	7	route	route	NOUN
ftr-396	646	8	to	to	ADP
ftr-396	646	9	the	the	DET
ftr-396	646	10	regulations	regulation	NOUN
ftr-396	646	11	,	,	PUNCT
ftr-396	646	12	a	a	DET
ftr-396	646	13	tax	tax	NOUN
ftr-396	646	14	researcher	researcher	NOUN
ftr-396	646	15	could	could	AUX
ftr-396	646	16	:	:	PUNCT
ftr-396	646	17	click	click	VERB
ftr-396	646	18	on	on	ADP
ftr-396	646	19	“	"	PUNCT
ftr-396	646	20	regulations	regulation	NOUN
ftr-396	646	21	–	–	PUNCT
ftr-396	646	22	final	final	ADJ
ftr-396	646	23	,	,	PUNCT
ftr-396	646	24	temporary	temporary	ADJ
ftr-396	646	25	&	&	CCONJ
ftr-396	646	26	proposed	propose	VERB
ftr-396	646	27	”	"	PUNCT
ftr-396	646	28	(	(	PUNCT
ftr-396	646	29	under	under	ADP
ftr-396	646	30	the	the	DET
ftr-396	646	31	“	"	PUNCT
ftr-396	646	32	federal	federal	ADJ
ftr-396	646	33	tax	tax	NOUN
ftr-396	646	34	primary	primary	ADJ
ftr-396	646	35	sources	source	NOUN
ftr-396	646	36	”	"	PUNCT
ftr-396	646	37	heading	head	VERB
ftr-396	646	38	on	on	ADP
ftr-396	646	39	the	the	DET
ftr-396	646	40	tax	tax	NOUN
ftr-396	646	41	tab	tab	NOUN
ftr-396	646	42	main	main	ADJ
ftr-396	646	43	page	page	NOUN
ftr-396	646	44	)	)	PUNCT
ftr-396	646	45	;	;	PUNCT
ftr-396	646	46	enter	enter	VERB
ftr-396	646	47	the	the	DET
ftr-396	646	48	relevant	relevant	ADJ
ftr-396	646	49	regulation	regulation	NOUN
ftr-396	646	50	number	number	NOUN
ftr-396	646	51	(	(	PUNCT
ftr-396	646	52	in	in	ADP
ftr-396	646	53	this	this	DET
ftr-396	646	54	case	case	NOUN
ftr-396	646	55	,	,	PUNCT
ftr-396	646	56	“	"	PUNCT
ftr-396	646	57	1.83	1.83	NUM
ftr-396	646	58	”	"	PUNCT
ftr-396	646	59	)	)	PUNCT
ftr-396	646	60	in	in	ADP
ftr-396	646	61	the	the	DET
ftr-396	646	62	“	"	PUNCT
ftr-396	646	63	regulation	regulation	NOUN
ftr-396	646	64	section	section	NOUN
ftr-396	646	65	”	"	PUNCT
ftr-396	646	66	search	search	NOUN
ftr-396	646	67	template	template	NOUN
ftr-396	646	68	box	box	NOUN
ftr-396	646	69	;	;	PUNCT
ftr-396	646	70	and	and	CCONJ
ftr-396	646	71	click	click	VERB
ftr-396	646	72	on	on	ADP
ftr-396	646	73	the	the	DET
ftr-396	646	74	links	link	NOUN
ftr-396	646	75	for	for	ADP
ftr-396	646	76	the	the	DET
ftr-396	646	77	regulation	regulation	NOUN
ftr-396	646	78	sections	section	NOUN
ftr-396	646	79	that	that	PRON
ftr-396	646	80	seem	seem	VERB
ftr-396	646	81	relevant	relevant	ADJ
ftr-396	646	82	.	.	PUNCT
ftr-396	647	1	in	in	ADP
ftr-396	647	2	this	this	DET
ftr-396	647	3	case	case	NOUN
ftr-396	647	4	,	,	PUNCT
ftr-396	647	5	we	we	PRON
ftr-396	647	6	would	would	AUX
ftr-396	647	7	click	click	VERB
ftr-396	647	8	on	on	ADP
ftr-396	647	9	the	the	DET
ftr-396	647	10	link	link	NOUN
ftr-396	647	11	for	for	ADP
ftr-396	647	12	reg	reg	NOUN
ftr-396	647	13	.	.	PUNCT
ftr-396	648	1	§	§	PROPN
ftr-396	648	2	1.83	1.83	NUM
ftr-396	648	3	-	-	SYM
ftr-396	648	4	7	7	NUM
ftr-396	648	5	.	.	NUM
ftr-396	648	6	982	982	NUM
ftr-396	648	7	florida	florida	PROPN
ftr-396	648	8	tax	tax	NOUN
ftr-396	648	9	review	review	NOUN
ftr-396	649	1	[	[	X
ftr-396	649	2	vol	vol	NOUN
ftr-396	649	3	.	.	NOUN
ftr-396	649	4	8:9	8:9	NUM
ftr-396	649	5	the	the	DET
ftr-396	649	6	full	full	ADJ
ftr-396	649	7	text	text	NOUN
ftr-396	649	8	of	of	ADP
ftr-396	649	9	the	the	DET
ftr-396	649	10	regulations	regulation	NOUN
ftr-396	649	11	appears	appear	VERB
ftr-396	649	12	on	on	ADP
ftr-396	649	13	the	the	DET
ftr-396	649	14	right	right	NOUN
ftr-396	649	15	.	.	PUNCT
ftr-396	650	1	the	the	DET
ftr-396	650	2	"	"	PUNCT
ftr-396	650	3	regulations	regulation	NOUN
ftr-396	650	4	plus	plus	CCONJ
ftr-396	650	5	"	"	PUNCT
ftr-396	650	6	feature86	feature86	NOUN
ftr-396	650	7	on	on	ADP
ftr-396	650	8	the	the	DET
ftr-396	650	9	left	left	NOUN
ftr-396	650	10	provides	provide	VERB
ftr-396	650	11	direct	direct	ADJ
ftr-396	650	12	links	link	NOUN
ftr-396	650	13	to	to	ADP
ftr-396	650	14	various	various	ADJ
ftr-396	650	15	types	type	NOUN
ftr-396	650	16	of	of	ADP
ftr-396	650	17	related	related	ADJ
ftr-396	650	18	primary	primary	ADJ
ftr-396	650	19	and	and	CCONJ
ftr-396	650	20	secondary	secondary	ADJ
ftr-396	650	21	sources	source	NOUN
ftr-396	650	22	,	,	PUNCT
ftr-396	650	23	including	include	VERB
ftr-396	650	24	:	:	PUNCT
ftr-396	650	25	case	case	NOUN
ftr-396	650	26	annotations	annotation	NOUN
ftr-396	650	27	;	;	PUNCT
ftr-396	650	28	agency	agency	NOUN
ftr-396	650	29	decisions	decision	NOUN
ftr-396	650	30	;	;	PUNCT
ftr-396	650	31	administrative	administrative	ADJ
ftr-396	650	32	pronouncements	pronouncement	NOUN
ftr-396	650	33	;	;	PUNCT
ftr-396	650	34	irc	irc	PROPN
ftr-396	650	35	cross	cross	NOUN
ftr-396	650	36	references	reference	NOUN
ftr-396	650	37	;	;	PUNCT
ftr-396	650	38	law	law	NOUN
ftr-396	650	39	review	review	NOUN
ftr-396	650	40	articles	article	NOUN
ftr-396	650	41	;	;	PUNCT
ftr-396	650	42	and	and	CCONJ
ftr-396	650	43	treatises	treatise	NOUN
ftr-396	650	44	,	,	PUNCT
ftr-396	650	45	forms	form	NOUN
ftr-396	650	46	and	and	CCONJ
ftr-396	650	47	pli	pli	PROPN
ftr-396	650	48	publications	publication	NOUN
ftr-396	650	49	.	.	PUNCT
ftr-396	651	1	these	these	DET
ftr-396	651	2	links	link	NOUN
ftr-396	651	3	provide	provide	VERB
ftr-396	651	4	an	an	DET
ftr-396	651	5	efficient	efficient	ADJ
ftr-396	651	6	,	,	PUNCT
ftr-396	651	7	“	"	PUNCT
ftr-396	651	8	user	user	NOUN
ftr-396	651	9	friendly	friendly	ADJ
ftr-396	651	10	”	"	PUNCT
ftr-396	651	11	way	way	NOUN
ftr-396	651	12	to	to	PART
ftr-396	651	13	find	find	VERB
ftr-396	651	14	related	related	ADJ
ftr-396	651	15	authority	authority	NOUN
ftr-396	651	16	.	.	PUNCT
ftr-396	652	1	clicking	click	VERB
ftr-396	652	2	on	on	ADP
ftr-396	652	3	“	"	PUNCT
ftr-396	652	4	treatises	treatise	NOUN
ftr-396	652	5	and	and	CCONJ
ftr-396	652	6	forms	form	NOUN
ftr-396	652	7	”	"	PUNCT
ftr-396	652	8	under	under	ADP
ftr-396	652	9	“	"	PUNCT
ftr-396	652	10	analysis	analysis	NOUN
ftr-396	652	11	”	"	PUNCT
ftr-396	652	12	yields	yield	NOUN
ftr-396	652	13	many	many	ADJ
ftr-396	652	14	potentially	potentially	ADV
ftr-396	652	15	useful	useful	ADJ
ftr-396	652	16	treatise	treatise	NOUN
ftr-396	652	17	references	reference	NOUN
ftr-396	652	18	.	.	PUNCT
ftr-396	653	1	86	86	NUM
ftr-396	653	2	.	.	PUNCT
ftr-396	654	1	this	this	DET
ftr-396	654	2	feature	feature	NOUN
ftr-396	654	3	is	be	AUX
ftr-396	654	4	available	available	ADJ
ftr-396	654	5	for	for	ADP
ftr-396	654	6	final	final	ADJ
ftr-396	654	7	and	and	CCONJ
ftr-396	654	8	temporary	temporary	ADJ
ftr-396	654	9	regulations	regulation	NOUN
ftr-396	654	10	,	,	PUNCT
ftr-396	654	11	but	but	CCONJ
ftr-396	654	12	not	not	PART
ftr-396	654	13	for	for	ADP
ftr-396	654	14	proposed	propose	VERB
ftr-396	654	15	regulations	regulation	NOUN
ftr-396	654	16	.	.	PUNCT
ftr-396	655	1	2008	2008	NUM
ftr-396	656	1	the	the	DET
ftr-396	656	2	virtural	virtural	ADJ
ftr-396	656	3	tax	tax	NOUN
ftr-396	656	4	library	library	NOUN
ftr-396	656	5	983	983	NUM
ftr-396	656	6	summary	summary	NOUN
ftr-396	656	7	of	of	ADP
ftr-396	656	8	search	search	NOUN
ftr-396	656	9	pathways	pathway	NOUN
ftr-396	656	10	:	:	PUNCT
ftr-396	656	11	tax	tax	NOUN
ftr-396	656	12	>	>	X
ftr-396	656	13	federal	federal	ADJ
ftr-396	656	14	tax	tax	NOUN
ftr-396	656	15	primary	primary	NOUN
ftr-396	656	16	sources	source	NOUN
ftr-396	656	17	>	>	X
ftr-396	656	18	internal	internal	PROPN
ftr-396	656	19	revenue	revenue	PROPN
ftr-396	656	20	code	code	PROPN
ftr-396	656	21	>	>	X
ftr-396	656	22	enter	enter	VERB
ftr-396	656	23	“	"	PUNCT
ftr-396	656	24	83”in	83”in	NUM
ftr-396	656	25	“	"	PUNCT
ftr-396	656	26	irc	irc	PROPN
ftr-396	656	27	section	section	NOUN
ftr-396	656	28	”	"	PUNCT
ftr-396	656	29	box	box	PROPN
ftr-396	656	30	and	and	CCONJ
ftr-396	656	31	click	click	VERB
ftr-396	656	32	“	"	PUNCT
ftr-396	656	33	search	search	NOUN
ftr-396	656	34	westlaw	westlaw	NOUN
ftr-396	656	35	”	"	PUNCT
ftr-396	656	36	>	>	PUNCT
ftr-396	656	37	click	click	VERB
ftr-396	656	38	on	on	ADP
ftr-396	656	39	section	section	NOUN
ftr-396	656	40	83	83	NUM
ftr-396	656	41	link	link	NOUN
ftr-396	656	42	>	>	X
ftr-396	656	43	click	click	VERB
ftr-396	656	44	on	on	ADP
ftr-396	656	45	“	"	PUNCT
ftr-396	656	46	administrative	administrative	ADJ
ftr-396	656	47	code	code	NOUN
ftr-396	656	48	”	"	PUNCT
ftr-396	656	49	near	near	ADP
ftr-396	656	50	bottom	bottom	NOUN
ftr-396	656	51	of	of	ADP
ftr-396	656	52	links	link	NOUN
ftr-396	656	53	on	on	ADP
ftr-396	656	54	left	left	ADJ
ftr-396	656	55	side	side	NOUN
ftr-396	656	56	>	>	X
ftr-396	656	57	click	click	VERB
ftr-396	656	58	on	on	ADP
ftr-396	656	59	hit	hit	NOUN
ftr-396	656	60	#	#	SYM
ftr-396	656	61	13	13	NUM
ftr-396	656	62	,	,	PUNCT
ftr-396	656	63	for	for	ADP
ftr-396	656	64	section	section	NOUN
ftr-396	656	65	1.83	1.83	NUM
ftr-396	656	66	-	-	SYM
ftr-396	656	67	7	7	NUM
ftr-396	656	68	>	>	PUNCT
ftr-396	656	69	click	click	VERB
ftr-396	656	70	on	on	ADP
ftr-396	656	71	“	"	PUNCT
ftr-396	656	72	treatises	treatise	NOUN
ftr-396	656	73	and	and	CCONJ
ftr-396	656	74	forms	form	NOUN
ftr-396	656	75	”	"	PUNCT
ftr-396	656	76	link	link	NOUN
ftr-396	656	77	under	under	ADP
ftr-396	656	78	“	"	PUNCT
ftr-396	656	79	analysis	analysis	NOUN
ftr-396	656	80	”	"	PUNCT
ftr-396	656	81	heading	head	VERB
ftr-396	656	82	near	near	ADP
ftr-396	656	83	bottom	bottom	NOUN
ftr-396	656	84	of	of	ADP
ftr-396	656	85	left	left	ADJ
ftr-396	656	86	side	side	NOUN
ftr-396	656	87	links	link	NOUN
ftr-396	656	88	.	.	PUNCT
ftr-396	657	1	in	in	ADP
ftr-396	657	2	addition	addition	NOUN
ftr-396	657	3	,	,	PUNCT
ftr-396	657	4	a	a	DET
ftr-396	657	5	researcher	researcher	NOUN
ftr-396	657	6	can	can	AUX
ftr-396	657	7	link	link	VERB
ftr-396	657	8	to	to	ADP
ftr-396	657	9	a	a	DET
ftr-396	657	10	“	"	PUNCT
ftr-396	657	11	regulations	regulation	NOUN
ftr-396	657	12	plus	plus	CCONJ
ftr-396	657	13	”	"	PUNCT
ftr-396	657	14	topical	topical	ADJ
ftr-396	657	15	index	index	NOUN
ftr-396	657	16	,	,	PUNCT
ftr-396	657	17	from	from	ADP
ftr-396	657	18	regulations	regulation	NOUN
ftr-396	657	19	section	section	NOUN
ftr-396	657	20	1.83	1.83	NUM
ftr-396	657	21	-	-	SYM
ftr-396	657	22	7	7	NUM
ftr-396	657	23	,	,	PUNCT
ftr-396	657	24	by	by	ADP
ftr-396	657	25	clicking	click	VERB
ftr-396	657	26	on	on	ADP
ftr-396	657	27	the	the	DET
ftr-396	657	28	“	"	PUNCT
ftr-396	657	29	“	"	PUNCT
ftr-396	657	30	regulations	regulation	NOUN
ftr-396	657	31	plus	plus	CCONJ
ftr-396	657	32	index	index	NOUN
ftr-396	657	33	”	"	PUNCT
ftr-396	657	34	link	link	NOUN
ftr-396	657	35	(	(	PUNCT
ftr-396	657	36	under	under	ADP
ftr-396	657	37	the	the	DET
ftr-396	657	38	“	"	PUNCT
ftr-396	657	39	full	full	ADJ
ftr-396	657	40	text	text	NOUN
ftr-396	657	41	document	document	NOUN
ftr-396	657	42	”	"	PUNCT
ftr-396	657	43	heading	head	VERB
ftr-396	657	44	in	in	ADP
ftr-396	657	45	the	the	DET
ftr-396	657	46	upper	upper	ADJ
ftr-396	657	47	left	left	ADJ
ftr-396	657	48	part	part	NOUN
ftr-396	657	49	of	of	ADP
ftr-396	657	50	the	the	DET
ftr-396	657	51	screen	screen	NOUN
ftr-396	657	52	)	)	PUNCT
ftr-396	657	53	.	.	PUNCT
ftr-396	658	1	unfortunately	unfortunately	ADV
ftr-396	658	2	the	the	DET
ftr-396	658	3	topical	topical	ADJ
ftr-396	658	4	index	index	NOUN
ftr-396	658	5	references	reference	NOUN
ftr-396	658	6	are	be	AUX
ftr-396	658	7	too	too	ADV
ftr-396	658	8	broad	broad	ADJ
ftr-396	658	9	to	to	PART
ftr-396	658	10	be	be	AUX
ftr-396	658	11	useful	useful	ADJ
ftr-396	658	12	,	,	PUNCT
ftr-396	658	13	as	as	SCONJ
ftr-396	658	14	the	the	DET
ftr-396	658	15	index	index	NOUN
ftr-396	658	16	is	be	AUX
ftr-396	658	17	for	for	ADP
ftr-396	658	18	all	all	DET
ftr-396	658	19	c.f.r	c.f.r	NOUN
ftr-396	658	20	.	.	PUNCT
ftr-396	659	1	sections	section	NOUN
ftr-396	659	2	,	,	PUNCT
ftr-396	659	3	rather	rather	ADV
ftr-396	659	4	than	than	ADP
ftr-396	659	5	just	just	ADV
ftr-396	659	6	for	for	ADP
ftr-396	659	7	the	the	DET
ftr-396	659	8	specific	specific	ADJ
ftr-396	659	9	regulations	regulation	NOUN
ftr-396	659	10	section	section	NOUN
ftr-396	659	11	under	under	ADP
ftr-396	659	12	view	view	NOUN
ftr-396	659	13	.	.	PUNCT
ftr-396	660	1	for	for	ADP
ftr-396	660	2	example	example	NOUN
ftr-396	660	3	,	,	PUNCT
ftr-396	660	4	the	the	DET
ftr-396	660	5	entry	entry	NOUN
ftr-396	660	6	in	in	ADP
ftr-396	660	7	the	the	DET
ftr-396	660	8	index	index	NOUN
ftr-396	660	9	for	for	ADP
ftr-396	660	10	“	"	PUNCT
ftr-396	660	11	options	option	NOUN
ftr-396	660	12	”	"	PUNCT
ftr-396	660	13	showed	show	VERB
ftr-396	660	14	the	the	DET
ftr-396	660	15	following	follow	VERB
ftr-396	660	16	results	result	NOUN
ftr-396	660	17	.	.	PUNCT
ftr-396	661	1	984	984	NUM
ftr-396	661	2	florida	florida	PROPN
ftr-396	661	3	tax	tax	PROPN
ftr-396	661	4	review	review	NOUN
ftr-396	661	5	[	[	X
ftr-396	661	6	vol	vol	NOUN
ftr-396	661	7	.	.	NOUN
ftr-396	661	8	8:9	8:9	NUM
ftr-396	661	9	summary	summary	NOUN
ftr-396	661	10	of	of	ADP
ftr-396	661	11	search	search	NOUN
ftr-396	661	12	pathways	pathway	NOUN
ftr-396	661	13	:	:	PUNCT
ftr-396	661	14	tax	tax	NOUN
ftr-396	661	15	>	>	X
ftr-396	661	16	federal	federal	ADJ
ftr-396	661	17	tax	tax	NOUN
ftr-396	661	18	primary	primary	NOUN
ftr-396	661	19	sources	source	NOUN
ftr-396	661	20	>	>	X
ftr-396	661	21	internal	internal	PROPN
ftr-396	661	22	revenue	revenue	PROPN
ftr-396	661	23	code	code	PROPN
ftr-396	661	24	>	>	X
ftr-396	661	25	enter	enter	VERB
ftr-396	661	26	“	"	PUNCT
ftr-396	661	27	83”in	83”in	NUM
ftr-396	661	28	“	"	PUNCT
ftr-396	661	29	irc	irc	PROPN
ftr-396	661	30	section	section	NOUN
ftr-396	661	31	”	"	PUNCT
ftr-396	661	32	box	box	PROPN
ftr-396	661	33	and	and	CCONJ
ftr-396	661	34	click	click	VERB
ftr-396	661	35	“	"	PUNCT
ftr-396	661	36	search	search	NOUN
ftr-396	661	37	westlaw	westlaw	NOUN
ftr-396	661	38	”	"	PUNCT
ftr-396	661	39	>	>	PUNCT
ftr-396	661	40	click	click	VERB
ftr-396	661	41	on	on	ADP
ftr-396	661	42	section	section	NOUN
ftr-396	661	43	83	83	NUM
ftr-396	661	44	link	link	NOUN
ftr-396	661	45	>	>	X
ftr-396	661	46	click	click	VERB
ftr-396	661	47	on	on	ADP
ftr-396	661	48	“	"	PUNCT
ftr-396	661	49	administrative	administrative	ADJ
ftr-396	661	50	code	code	NOUN
ftr-396	661	51	”	"	PUNCT
ftr-396	661	52	near	near	ADP
ftr-396	661	53	bottom	bottom	NOUN
ftr-396	661	54	of	of	ADP
ftr-396	661	55	links	link	NOUN
ftr-396	661	56	on	on	ADP
ftr-396	661	57	left	left	ADJ
ftr-396	661	58	side	side	NOUN
ftr-396	661	59	>	>	X
ftr-396	661	60	click	click	VERB
ftr-396	661	61	on	on	ADP
ftr-396	661	62	hit	hit	NOUN
ftr-396	661	63	#	#	SYM
ftr-396	661	64	13	13	NUM
ftr-396	661	65	,	,	PUNCT
ftr-396	661	66	for	for	ADP
ftr-396	661	67	section	section	NOUN
ftr-396	661	68	1.83	1.83	NUM
ftr-396	661	69	-	-	SYM
ftr-396	661	70	7	7	NUM
ftr-396	661	71	>	>	PUNCT
ftr-396	661	72	click	click	VERB
ftr-396	661	73	on	on	ADP
ftr-396	661	74	“	"	PUNCT
ftr-396	661	75	regulations	regulation	NOUN
ftr-396	661	76	plus	plus	CCONJ
ftr-396	661	77	index	index	NOUN
ftr-396	661	78	”	"	PUNCT
ftr-396	661	79	link	link	NOUN
ftr-396	661	80	(	(	PUNCT
ftr-396	661	81	under	under	ADP
ftr-396	661	82	“	"	PUNCT
ftr-396	661	83	full	full	ADJ
ftr-396	661	84	-	-	PUNCT
ftr-396	661	85	text	text	NOUN
ftr-396	661	86	document	document	NOUN
ftr-396	661	87	”	"	PUNCT
ftr-396	661	88	heading	heading	NOUN
ftr-396	661	89	)	)	PUNCT
ftr-396	661	90	>	>	X
ftr-396	661	91	type	type	NOUN
ftr-396	661	92	“	"	PUNCT
ftr-396	661	93	options	option	NOUN
ftr-396	661	94	”	"	PUNCT
ftr-396	661	95	into	into	ADP
ftr-396	661	96	search	search	NOUN
ftr-396	661	97	box	box	PROPN
ftr-396	661	98	>	>	X
ftr-396	661	99	click	click	VERB
ftr-396	661	100	on	on	ADP
ftr-396	661	101	link	link	NOUN
ftr-396	661	102	for	for	ADP
ftr-396	661	103	“	"	PUNCT
ftr-396	661	104	options	option	NOUN
ftr-396	661	105	.	.	PUNCT
ftr-396	662	1	we	we	PRON
ftr-396	662	2	also	also	ADV
ftr-396	662	3	searched	search	VERB
ftr-396	662	4	for	for	ADP
ftr-396	662	5	authoritative	authoritative	ADJ
ftr-396	662	6	secondary	secondary	ADJ
ftr-396	662	7	sources	source	NOUN
ftr-396	662	8	in	in	ADP
ftr-396	662	9	the	the	DET
ftr-396	662	10	warren	warren	PROPN
ftr-396	662	11	,	,	PUNCT
ftr-396	662	12	gorham	gorham	PROPN
ftr-396	662	13	&	&	CCONJ
ftr-396	662	14	lamont	lamont	PROPN
ftr-396	662	15	library	library	PROPN
ftr-396	662	16	.	.	PUNCT
ftr-396	663	1	on	on	ADP
ftr-396	663	2	the	the	DET
ftr-396	663	3	tax	tax	NOUN
ftr-396	663	4	tab	tab	NOUN
ftr-396	663	5	main	main	ADJ
ftr-396	663	6	page	page	NOUN
ftr-396	663	7	,	,	PUNCT
ftr-396	663	8	we	we	PRON
ftr-396	663	9	clicked	click	VERB
ftr-396	663	10	on	on	ADP
ftr-396	663	11	the	the	DET
ftr-396	663	12	“	"	PUNCT
ftr-396	663	13	wg&l	wg&l	PROPN
ftr-396	663	14	tax	tax	NOUN
ftr-396	663	15	treatises	treatise	NOUN
ftr-396	663	16	”	"	PUNCT
ftr-396	663	17	link	link	NOUN
ftr-396	663	18	(	(	PUNCT
ftr-396	663	19	under	under	ADP
ftr-396	663	20	the	the	DET
ftr-396	663	21	“	"	PUNCT
ftr-396	663	22	treatises	treatise	NOUN
ftr-396	663	23	and	and	CCONJ
ftr-396	663	24	handbooks	handbook	NOUN
ftr-396	663	25	”	"	PUNCT
ftr-396	663	26	heading	heading	NOUN
ftr-396	663	27	)	)	PUNCT
ftr-396	663	28	.	.	PUNCT
ftr-396	664	1	we	we	PRON
ftr-396	664	2	entered	enter	VERB
ftr-396	664	3	a	a	DET
ftr-396	664	4	“	"	PUNCT
ftr-396	664	5	terms	term	NOUN
ftr-396	664	6	and	and	CCONJ
ftr-396	664	7	connectors	connector	NOUN
ftr-396	664	8	”	"	PUNCT
ftr-396	664	9	keyword	keyword	NOUN
ftr-396	664	10	search	search	NOUN
ftr-396	664	11	,	,	PUNCT
ftr-396	664	12	with	with	ADP
ftr-396	664	13	the	the	DET
ftr-396	664	14	search	search	NOUN
ftr-396	664	15	term	term	NOUN
ftr-396	664	16	“	"	PUNCT
ftr-396	664	17	83	83	NUM
ftr-396	664	18	/s	/s	PUNCT
ftr-396	665	1	[	[	X
ftr-396	665	2	within	within	ADP
ftr-396	665	3	sentence	sentence	NOUN
ftr-396	665	4	with	with	ADP
ftr-396	665	5	]	]	PUNCT
ftr-396	665	6	options	option	NOUN
ftr-396	665	7	,	,	PUNCT
ftr-396	665	8	”	"	PUNCT
ftr-396	665	9	and	and	CCONJ
ftr-396	665	10	selected	select	VERB
ftr-396	665	11	the	the	DET
ftr-396	665	12	“	"	PUNCT
ftr-396	665	13	wg&l	wg&l	PROPN
ftr-396	665	14	tax	tax	NOUN
ftr-396	665	15	treatises	treatise	NOUN
ftr-396	665	16	combined	combine	VERB
ftr-396	665	17	”	"	PUNCT
ftr-396	665	18	database	database	NOUN
ftr-396	665	19	.	.	PUNCT
ftr-396	666	1	this	this	DET
ftr-396	666	2	search	search	NOUN
ftr-396	666	3	produced	produce	VERB
ftr-396	666	4	60	60	NUM
ftr-396	666	5	hits	hit	NOUN
ftr-396	666	6	,	,	PUNCT
ftr-396	666	7	the	the	DET
ftr-396	666	8	sixth	sixth	ADJ
ftr-396	666	9	of	of	ADP
ftr-396	666	10	which	which	PRON
ftr-396	666	11	was	be	AUX
ftr-396	666	12	“	"	PUNCT
ftr-396	666	13	¶	¶	PROPN
ftr-396	666	14	60.2	60.2	NUM
ftr-396	666	15	nonqualified	nonqualifie	VERB
ftr-396	666	16	deferred	defer	VERB
ftr-396	666	17	compensation	compensation	NOUN
ftr-396	666	18	arrangements	arrangement	NOUN
ftr-396	666	19	”	"	PUNCT
ftr-396	666	20	in	in	ADP
ftr-396	666	21	the	the	DET
ftr-396	666	22	bittker	bittker	NOUN
ftr-396	666	23	&	&	CCONJ
ftr-396	666	24	lokken	lokken	PROPN
ftr-396	666	25	series	series	PROPN
ftr-396	666	26	,	,	PUNCT
ftr-396	666	27	federal	federal	ADJ
ftr-396	666	28	taxation	taxation	NOUN
ftr-396	666	29	of	of	ADP
ftr-396	666	30	income	income	NOUN
ftr-396	666	31	,	,	PUNCT
ftr-396	666	32	estates	estate	NOUN
ftr-396	666	33	and	and	CCONJ
ftr-396	666	34	gifts.87	gifts.87	VERB
ftr-396	666	35	87	87	NUM
ftr-396	666	36	.	.	PUNCT
ftr-396	667	1	boris	boris	PROPN
ftr-396	667	2	i.	i.	PROPN
ftr-396	667	3	bittker	bittker	PROPN
ftr-396	667	4	&	&	CCONJ
ftr-396	667	5	lawrence	lawrence	PROPN
ftr-396	667	6	lokken	lokken	PROPN
ftr-396	667	7	,	,	PUNCT
ftr-396	667	8	federal	federal	ADJ
ftr-396	667	9	taxation	taxation	NOUN
ftr-396	667	10	of	of	ADP
ftr-396	667	11	income	income	NOUN
ftr-396	667	12	,	,	PUNCT
ftr-396	667	13	estates	estate	NOUN
ftr-396	667	14	and	and	CCONJ
ftr-396	667	15	gifts	gift	NOUN
ftr-396	667	16	§	§	PROPN
ftr-396	667	17	60.2	60.2	NUM
ftr-396	667	18	(	(	PUNCT
ftr-396	667	19	rev	rev	X
ftr-396	667	20	.	.	PUNCT
ftr-396	668	1	3rd	3rd	ADJ
ftr-396	668	2	ed	ed	NOUN
ftr-396	668	3	.	.	PROPN
ftr-396	669	1	2005	2005	NUM
ftr-396	669	2	&	&	CCONJ
ftr-396	669	3	supp	supp	PROPN
ftr-396	669	4	.	.	PUNCT
ftr-396	670	1	2007	2007	NUM
ftr-396	670	2	)	)	PUNCT
ftr-396	670	3	.	.	PUNCT
ftr-396	671	1	2008	2008	NUM
ftr-396	672	1	the	the	DET
ftr-396	672	2	virtural	virtural	ADJ
ftr-396	672	3	tax	tax	NOUN
ftr-396	672	4	library	library	NOUN
ftr-396	672	5	985	985	NUM
ftr-396	672	6	the	the	DET
ftr-396	672	7	discussion	discussion	NOUN
ftr-396	672	8	of	of	ADP
ftr-396	672	9	stock	stock	NOUN
ftr-396	672	10	options	option	NOUN
ftr-396	672	11	in	in	ADP
ftr-396	672	12	this	this	DET
ftr-396	672	13	paragraph	paragraph	NOUN
ftr-396	672	14	highlights	highlight	NOUN
ftr-396	672	15	the	the	DET
ftr-396	672	16	section	section	NOUN
ftr-396	672	17	409a	409a	PROPN
ftr-396	672	18	issue	issue	NOUN
ftr-396	672	19	.	.	PUNCT
ftr-396	673	1	986	986	NUM
ftr-396	673	2	florida	florida	PROPN
ftr-396	673	3	tax	tax	NOUN
ftr-396	673	4	review	review	NOUN
ftr-396	674	1	[	[	X
ftr-396	674	2	vol	vol	NOUN
ftr-396	674	3	.	.	NOUN
ftr-396	674	4	8:9	8:9	NUM
ftr-396	674	5	a	a	DET
ftr-396	674	6	new	new	ADJ
ftr-396	674	7	search	search	NOUN
ftr-396	674	8	in	in	ADP
ftr-396	674	9	the	the	DET
ftr-396	674	10	warren	warren	PROPN
ftr-396	674	11	,	,	PUNCT
ftr-396	674	12	gorham	gorham	PROPN
ftr-396	674	13	&	&	CCONJ
ftr-396	674	14	lamont	lamont	PROPN
ftr-396	674	15	combined	combine	VERB
ftr-396	674	16	treatises	treatise	NOUN
ftr-396	674	17	database	database	NOUN
ftr-396	674	18	,	,	PUNCT
ftr-396	674	19	using	use	VERB
ftr-396	674	20	the	the	DET
ftr-396	674	21	search	search	NOUN
ftr-396	674	22	term	term	NOUN
ftr-396	674	23	“	"	PUNCT
ftr-396	674	24	409a	409a	NOUN
ftr-396	674	25	and	and	CCONJ
ftr-396	674	26	options	option	NOUN
ftr-396	674	27	,	,	PUNCT
ftr-396	674	28	”	"	PUNCT
ftr-396	674	29	produced	produce	VERB
ftr-396	674	30	hits	hit	NOUN
ftr-396	674	31	for	for	ADP
ftr-396	674	32	numerous	numerous	ADJ
ftr-396	674	33	relevant	relevant	ADJ
ftr-396	674	34	sources	source	NOUN
ftr-396	674	35	.	.	PUNCT
ftr-396	675	1	summary	summary	NOUN
ftr-396	675	2	of	of	ADP
ftr-396	675	3	search	search	NOUN
ftr-396	675	4	pathways	pathway	NOUN
ftr-396	675	5	:	:	PUNCT
ftr-396	675	6	tax	tax	NOUN
ftr-396	675	7	>	>	PUNCT
ftr-396	675	8	treatises	treatise	NOUN
ftr-396	675	9	and	and	CCONJ
ftr-396	675	10	handbooks	handbook	NOUN
ftr-396	675	11	>	>	PUNCT
ftr-396	675	12	wg&l	wg&l	PROPN
ftr-396	675	13	tax	tax	NOUN
ftr-396	675	14	treatises	treatise	NOUN
ftr-396	675	15	>	>	X
ftr-396	675	16	check	check	PROPN
ftr-396	675	17	box	box	PROPN
ftr-396	675	18	for	for	ADP
ftr-396	675	19	“	"	PUNCT
ftr-396	675	20	wg&l	wg&l	PROPN
ftr-396	675	21	tax	tax	NOUN
ftr-396	675	22	treatises	treatise	NOUN
ftr-396	675	23	combined	combine	VERB
ftr-396	675	24	”	"	PUNCT
ftr-396	675	25	>	>	X
ftr-396	675	26	search	search	NOUN
ftr-396	675	27	“	"	PUNCT
ftr-396	675	28	83	83	NUM
ftr-396	675	29	/s	/s	NOUN
ftr-396	675	30	options	option	NOUN
ftr-396	675	31	”	"	PUNCT
ftr-396	675	32	>	>	PUNCT
ftr-396	675	33	click	click	VERB
ftr-396	675	34	on	on	ADP
ftr-396	675	35	hit	hit	VERB
ftr-396	675	36	#	#	SYM
ftr-396	675	37	6	6	NUM
ftr-396	675	38	.	.	PUNCT
ftr-396	676	1	summary	summary	NOUN
ftr-396	676	2	of	of	ADP
ftr-396	676	3	search	search	NOUN
ftr-396	676	4	pathways	pathway	NOUN
ftr-396	676	5	:	:	PUNCT
ftr-396	676	6	tax	tax	NOUN
ftr-396	676	7	>	>	PUNCT
ftr-396	676	8	treatises	treatise	NOUN
ftr-396	676	9	and	and	CCONJ
ftr-396	676	10	handbooks	handbook	NOUN
ftr-396	676	11	>	>	PUNCT
ftr-396	676	12	wg&l	wg&l	PROPN
ftr-396	676	13	tax	tax	NOUN
ftr-396	676	14	treatises	treatise	NOUN
ftr-396	676	15	>	>	X
ftr-396	676	16	check	check	PROPN
ftr-396	676	17	box	box	PROPN
ftr-396	676	18	for	for	ADP
ftr-396	676	19	“	"	PUNCT
ftr-396	676	20	wg&l	wg&l	PROPN
ftr-396	676	21	tax	tax	NOUN
ftr-396	676	22	treatises	treatise	NOUN
ftr-396	676	23	combined	combine	VERB
ftr-396	676	24	”	"	PUNCT
ftr-396	676	25	>	>	X
ftr-396	676	26	search	search	NOUN
ftr-396	676	27	“	"	PUNCT
ftr-396	676	28	409a	409a	NOUN
ftr-396	676	29	and	and	CCONJ
ftr-396	676	30	options	option	NOUN
ftr-396	676	31	”	"	PUNCT
ftr-396	676	32	.	.	PUNCT
ftr-396	677	1	we	we	PRON
ftr-396	677	2	also	also	ADV
ftr-396	677	3	ran	run	VERB
ftr-396	677	4	a	a	DET
ftr-396	677	5	similar	similar	ADJ
ftr-396	677	6	search	search	NOUN
ftr-396	677	7	in	in	ADP
ftr-396	677	8	the	the	DET
ftr-396	677	9	warren	warren	PROPN
ftr-396	677	10	,	,	PUNCT
ftr-396	677	11	gorham	gorham	PROPN
ftr-396	677	12	&	&	CCONJ
ftr-396	677	13	lamont	lamont	PROPN
ftr-396	677	14	journals	journal	NOUN
ftr-396	677	15	database	database	NOUN
ftr-396	677	16	.	.	PUNCT
ftr-396	678	1	from	from	ADP
ftr-396	678	2	the	the	DET
ftr-396	678	3	tax	tax	NOUN
ftr-396	678	4	tab	tab	NOUN
ftr-396	678	5	main	main	ADJ
ftr-396	678	6	page	page	NOUN
ftr-396	678	7	,	,	PUNCT
ftr-396	678	8	we	we	PRON
ftr-396	678	9	clicked	click	VERB
ftr-396	678	10	on	on	ADP
ftr-396	678	11	the	the	DET
ftr-396	678	12	“	"	PUNCT
ftr-396	678	13	more	more	ADJ
ftr-396	678	14	”	"	PUNCT
ftr-396	678	15	link	link	NOUN
ftr-396	678	16	under	under	ADP
ftr-396	678	17	the	the	DET
ftr-396	678	18	“	"	PUNCT
ftr-396	678	19	journals	journal	NOUN
ftr-396	678	20	&	&	CCONJ
ftr-396	678	21	newsletters	newsletter	NOUN
ftr-396	678	22	”	"	PUNCT
ftr-396	678	23	heading	head	VERB
ftr-396	678	24	.	.	PUNCT
ftr-396	679	1	we	we	PRON
ftr-396	679	2	checked	check	VERB
ftr-396	679	3	the	the	DET
ftr-396	679	4	box	box	NOUN
ftr-396	679	5	for	for	ADP
ftr-396	679	6	“	"	PUNCT
ftr-396	679	7	wg&l	wg&l	PROPN
ftr-396	679	8	journals	journal	NOUN
ftr-396	679	9	combined	combine	VERB
ftr-396	679	10	”	"	PUNCT
ftr-396	679	11	under	under	ADP
ftr-396	679	12	the	the	DET
ftr-396	679	13	“	"	PUNCT
ftr-396	679	14	wg&l	wg&l	PROPN
ftr-396	679	15	”	"	PUNCT
ftr-396	679	16	heading	heading	NOUN
ftr-396	679	17	and	and	CCONJ
ftr-396	679	18	again	again	ADV
ftr-396	679	19	did	do	VERB
ftr-396	679	20	a	a	DET
ftr-396	679	21	keyword	keyword	NOUN
ftr-396	679	22	search	search	NOUN
ftr-396	679	23	of	of	ADP
ftr-396	679	24	“	"	PUNCT
ftr-396	679	25	409a	409a	NOUN
ftr-396	679	26	and	and	CCONJ
ftr-396	679	27	options	option	NOUN
ftr-396	679	28	.	.	PUNCT
ftr-396	679	29	”	"	PUNCT
ftr-396	680	1	this	this	DET
ftr-396	680	2	search	search	NOUN
ftr-396	680	3	also	also	ADV
ftr-396	680	4	produced	produce	VERB
ftr-396	680	5	hits	hit	NOUN
ftr-396	680	6	for	for	ADP
ftr-396	680	7	relevant	relevant	ADJ
ftr-396	680	8	articles	article	NOUN
ftr-396	680	9	.	.	PUNCT
ftr-396	681	1	2008	2008	NUM
ftr-396	682	1	the	the	DET
ftr-396	682	2	virtural	virtural	ADJ
ftr-396	682	3	tax	tax	NOUN
ftr-396	682	4	library	library	NOUN
ftr-396	682	5	987	987	NUM
ftr-396	682	6	summary	summary	NOUN
ftr-396	682	7	of	of	ADP
ftr-396	682	8	search	search	NOUN
ftr-396	682	9	pathways	pathway	NOUN
ftr-396	682	10	:	:	PUNCT
ftr-396	682	11	tax	tax	NOUN
ftr-396	682	12	>	>	PUNCT
ftr-396	682	13	journals	journal	NOUN
ftr-396	682	14	and	and	CCONJ
ftr-396	682	15	newsletters	newsletter	NOUN
ftr-396	682	16	>	>	PUNCT
ftr-396	682	17	click	click	VERB
ftr-396	682	18	“	"	PUNCT
ftr-396	682	19	more	more	ADJ
ftr-396	682	20	”	"	PUNCT
ftr-396	682	21	>	>	X
ftr-396	682	22	check	check	NOUN
ftr-396	682	23	box	box	PROPN
ftr-396	682	24	for	for	ADP
ftr-396	682	25	“	"	PUNCT
ftr-396	682	26	wg&l	wg&l	PROPN
ftr-396	682	27	journals	journal	NOUN
ftr-396	682	28	combined	combine	VERB
ftr-396	682	29	”	"	PUNCT
ftr-396	682	30	>	>	X
ftr-396	682	31	search	search	NOUN
ftr-396	682	32	“	"	PUNCT
ftr-396	682	33	409a	409a	NOUN
ftr-396	682	34	and	and	CCONJ
ftr-396	682	35	options	option	NOUN
ftr-396	682	36	”	"	PUNCT
ftr-396	682	37	.	.	PUNCT
ftr-396	683	1	westlaw	westlaw	NOUN
ftr-396	683	2	offers	offer	VERB
ftr-396	683	3	a	a	DET
ftr-396	683	4	great	great	ADJ
ftr-396	683	5	deal	deal	NOUN
ftr-396	683	6	of	of	ADP
ftr-396	683	7	high	high	ADJ
ftr-396	683	8	quality	quality	NOUN
ftr-396	683	9	tax	tax	NOUN
ftr-396	683	10	related	relate	VERB
ftr-396	683	11	content	content	NOUN
ftr-396	683	12	,	,	PUNCT
ftr-396	683	13	including	include	VERB
ftr-396	683	14	some	some	DET
ftr-396	683	15	content	content	NOUN
ftr-396	683	16	not	not	PART
ftr-396	683	17	available	available	ADJ
ftr-396	683	18	otherwise	otherwise	ADV
ftr-396	683	19	,	,	PUNCT
ftr-396	683	20	as	as	ADV
ftr-396	683	21	well	well	ADV
ftr-396	683	22	as	as	ADP
ftr-396	683	23	many	many	ADJ
ftr-396	683	24	functionality	functionality	NOUN
ftr-396	683	25	features	feature	NOUN
ftr-396	683	26	designed	design	VERB
ftr-396	683	27	to	to	PART
ftr-396	683	28	make	make	VERB
ftr-396	683	29	it	it	PRON
ftr-396	683	30	easier	easy	ADJ
ftr-396	683	31	to	to	PART
ftr-396	683	32	find	find	VERB
ftr-396	683	33	relevant	relevant	ADJ
ftr-396	683	34	sources	source	NOUN
ftr-396	683	35	.	.	PUNCT
ftr-396	684	1	due	due	ADP
ftr-396	684	2	to	to	ADP
ftr-396	684	3	the	the	DET
ftr-396	684	4	large	large	ADJ
ftr-396	684	5	size	size	NOUN
ftr-396	684	6	and	and	CCONJ
ftr-396	684	7	breadth	breadth	NOUN
ftr-396	684	8	of	of	ADP
ftr-396	684	9	the	the	DET
ftr-396	684	10	westlaw	westlaw	NOUN
ftr-396	684	11	database	database	NOUN
ftr-396	684	12	,	,	PUNCT
ftr-396	684	13	however	however	ADV
ftr-396	684	14	,	,	PUNCT
ftr-396	684	15	a	a	DET
ftr-396	684	16	tax	tax	NOUN
ftr-396	684	17	researcher	researcher	NOUN
ftr-396	684	18	sometimes	sometimes	ADV
ftr-396	684	19	has	have	VERB
ftr-396	684	20	to	to	PART
ftr-396	684	21	sift	sift	VERB
ftr-396	684	22	through	through	ADP
ftr-396	684	23	unhelpful	unhelpful	ADJ
ftr-396	684	24	sources	source	NOUN
ftr-396	684	25	to	to	PART
ftr-396	684	26	find	find	VERB
ftr-396	684	27	the	the	DET
ftr-396	684	28	“	"	PUNCT
ftr-396	684	29	gems	gem	NOUN
ftr-396	684	30	.	.	PUNCT
ftr-396	684	31	”	"	PUNCT
ftr-396	685	1	if	if	SCONJ
ftr-396	685	2	a	a	DET
ftr-396	685	3	researcher	researcher	NOUN
ftr-396	685	4	knows	know	VERB
ftr-396	685	5	little	little	ADJ
ftr-396	685	6	about	about	ADP
ftr-396	685	7	a	a	DET
ftr-396	685	8	tax	tax	NOUN
ftr-396	685	9	research	research	NOUN
ftr-396	685	10	topic	topic	NOUN
ftr-396	685	11	,	,	PUNCT
ftr-396	685	12	it	it	PRON
ftr-396	685	13	can	can	AUX
ftr-396	685	14	be	be	AUX
ftr-396	685	15	difficult	difficult	ADJ
ftr-396	685	16	to	to	PART
ftr-396	685	17	use	use	VERB
ftr-396	685	18	westlaw	westlaw	NOUN
ftr-396	685	19	to	to	PART
ftr-396	685	20	gain	gain	VERB
ftr-396	685	21	a	a	DET
ftr-396	685	22	broad	broad	ADJ
ftr-396	685	23	overview	overview	NOUN
ftr-396	685	24	of	of	ADP
ftr-396	685	25	the	the	DET
ftr-396	685	26	topic	topic	NOUN
ftr-396	685	27	,	,	PUNCT
ftr-396	685	28	although	although	SCONJ
ftr-396	685	29	the	the	DET
ftr-396	685	30	content	content	NOUN
ftr-396	685	31	in	in	ADP
ftr-396	685	32	the	the	DET
ftr-396	685	33	warren	warren	PROPN
ftr-396	685	34	,	,	PUNCT
ftr-396	685	35	gorham	gorham	PROPN
ftr-396	685	36	&	&	CCONJ
ftr-396	685	37	lamont	lamont	PROPN
ftr-396	685	38	treatises	treatise	NOUN
ftr-396	685	39	often	often	ADV
ftr-396	685	40	can	can	AUX
ftr-396	685	41	provide	provide	VERB
ftr-396	685	42	such	such	DET
ftr-396	685	43	an	an	DET
ftr-396	685	44	overview	overview	NOUN
ftr-396	685	45	.	.	PUNCT
ftr-396	686	1	the	the	DET
ftr-396	686	2	next	next	ADJ
ftr-396	686	3	part	part	NOUN
ftr-396	686	4	summarizes	summarize	VERB
ftr-396	686	5	the	the	DET
ftr-396	686	6	results	result	NOUN
ftr-396	686	7	of	of	ADP
ftr-396	686	8	using	use	VERB
ftr-396	686	9	the	the	DET
ftr-396	686	10	five	five	NUM
ftr-396	686	11	electronic	electronic	ADJ
ftr-396	686	12	tax	tax	NOUN
ftr-396	686	13	research	research	NOUN
ftr-396	686	14	platforms	platform	NOUN
ftr-396	686	15	to	to	PART
ftr-396	686	16	research	research	VERB
ftr-396	686	17	the	the	DET
ftr-396	686	18	rmail	rmail	ADJ
ftr-396	686	19	stock	stock	NOUN
ftr-396	686	20	option	option	NOUN
ftr-396	686	21	hypothetical	hypothetical	ADJ
ftr-396	686	22	and	and	CCONJ
ftr-396	686	23	makes	make	VERB
ftr-396	686	24	recommendations	recommendation	NOUN
ftr-396	686	25	about	about	ADP
ftr-396	686	26	combining	combine	VERB
ftr-396	686	27	the	the	DET
ftr-396	686	28	platforms	platform	NOUN
ftr-396	686	29	to	to	PART
ftr-396	686	30	create	create	VERB
ftr-396	686	31	an	an	DET
ftr-396	686	32	effective	effective	ADJ
ftr-396	686	33	tax	tax	NOUN
ftr-396	686	34	research	research	NOUN
ftr-396	686	35	system	system	NOUN
ftr-396	686	36	.	.	PUNCT
ftr-396	687	1	v.	v.	ADP
ftr-396	687	2	designing	design	VERB
ftr-396	687	3	an	an	DET
ftr-396	687	4	effective	effective	ADJ
ftr-396	687	5	electronic	electronic	ADJ
ftr-396	687	6	tax	tax	NOUN
ftr-396	687	7	research	research	NOUN
ftr-396	687	8	system	system	NOUN
ftr-396	687	9	if	if	SCONJ
ftr-396	687	10	presented	present	VERB
ftr-396	687	11	with	with	ADP
ftr-396	687	12	the	the	DET
ftr-396	687	13	rmail	rmail	ADJ
ftr-396	687	14	stock	stock	NOUN
ftr-396	687	15	option	option	NOUN
ftr-396	687	16	hypothetical	hypothetical	ADJ
ftr-396	687	17	discussed	discuss	VERB
ftr-396	687	18	in	in	ADP
ftr-396	687	19	part	part	NOUN
ftr-396	687	20	iv	iv	ADP
ftr-396	687	21	,	,	PUNCT
ftr-396	687	22	many	many	ADJ
ftr-396	687	23	tax	tax	NOUN
ftr-396	687	24	researchers	researcher	NOUN
ftr-396	687	25	would	would	AUX
ftr-396	687	26	think	think	VERB
ftr-396	687	27	they	they	PRON
ftr-396	687	28	already	already	ADV
ftr-396	687	29	know	know	VERB
ftr-396	687	30	the	the	DET
ftr-396	687	31	tax	tax	NOUN
ftr-396	687	32	consequences	consequence	NOUN
ftr-396	687	33	of	of	ADP
ftr-396	687	34	the	the	DET
ftr-396	687	35	issuance	issuance	NOUN
ftr-396	687	36	of	of	ADP
ftr-396	687	37	the	the	DET
ftr-396	687	38	options	option	NOUN
ftr-396	687	39	.	.	PUNCT
ftr-396	688	1	they	they	PRON
ftr-396	688	2	would	would	AUX
ftr-396	688	3	assume	assume	VERB
ftr-396	688	4	that	that	SCONJ
ftr-396	688	5	the	the	DET
ftr-396	688	6	tax	tax	NOUN
ftr-396	688	7	consequences	consequence	NOUN
ftr-396	688	8	are	be	AUX
ftr-396	688	9	determined	determine	VERB
ftr-396	688	10	under	under	ADP
ftr-396	688	11	section	section	NOUN
ftr-396	688	12	83	83	NUM
ftr-396	688	13	and	and	CCONJ
ftr-396	688	14	regulations	regulation	NOUN
ftr-396	688	15	sections	section	NOUN
ftr-396	688	16	1.83	1.83	NUM
ftr-396	688	17	-	-	SYM
ftr-396	688	18	3	3	NUM
ftr-396	688	19	and	and	CCONJ
ftr-396	688	20	1.83.7	1.83.7	NUM
ftr-396	688	21	and	and	CCONJ
ftr-396	688	22	would	would	AUX
ftr-396	688	23	think	think	VERB
ftr-396	688	24	the	the	DET
ftr-396	688	25	answer	answer	NOUN
ftr-396	688	26	turns	turn	VERB
ftr-396	688	27	on	on	ADP
ftr-396	688	28	whether	whether	SCONJ
ftr-396	688	29	the	the	DET
ftr-396	688	30	options	option	NOUN
ftr-396	688	31	988	988	NUM
ftr-396	688	32	florida	florida	PROPN
ftr-396	688	33	tax	tax	NOUN
ftr-396	688	34	review	review	NOUN
ftr-396	688	35	[	[	X
ftr-396	688	36	vol	vol	NOUN
ftr-396	688	37	.	.	NOUN
ftr-396	688	38	8:9	8:9	NUM
ftr-396	688	39	did	do	AUX
ftr-396	688	40	or	or	CCONJ
ftr-396	688	41	did	do	AUX
ftr-396	688	42	not	not	PART
ftr-396	688	43	have	have	VERB
ftr-396	688	44	a	a	DET
ftr-396	688	45	readily	readily	ADV
ftr-396	688	46	ascertainable	ascertainable	ADJ
ftr-396	688	47	fair	fair	ADJ
ftr-396	688	48	market	market	NOUN
ftr-396	688	49	value	value	NOUN
ftr-396	688	50	.	.	PUNCT
ftr-396	689	1	they	they	PRON
ftr-396	689	2	might	might	AUX
ftr-396	689	3	reread	reread	VERB
ftr-396	689	4	section	section	NOUN
ftr-396	689	5	83	83	NUM
ftr-396	689	6	and	and	CCONJ
ftr-396	689	7	the	the	DET
ftr-396	689	8	regulations	regulation	NOUN
ftr-396	689	9	(	(	PUNCT
ftr-396	689	10	just	just	ADV
ftr-396	689	11	to	to	PART
ftr-396	689	12	double	double	VERB
ftr-396	689	13	check	check	VERB
ftr-396	689	14	their	their	PRON
ftr-396	689	15	conclusion	conclusion	NOUN
ftr-396	689	16	)	)	PUNCT
ftr-396	689	17	and	and	CCONJ
ftr-396	689	18	think	think	VERB
ftr-396	689	19	they	they	PRON
ftr-396	689	20	had	have	AUX
ftr-396	689	21	finished	finish	VERB
ftr-396	689	22	their	their	PRON
ftr-396	689	23	research	research	NOUN
ftr-396	689	24	.	.	PUNCT
ftr-396	690	1	as	as	SCONJ
ftr-396	690	2	the	the	DET
ftr-396	690	3	research	research	NOUN
ftr-396	690	4	results	result	NOUN
ftr-396	690	5	demonstrate	demonstrate	VERB
ftr-396	690	6	,	,	PUNCT
ftr-396	690	7	however	however	ADV
ftr-396	690	8	,	,	PUNCT
ftr-396	690	9	that	that	DET
ftr-396	690	10	approach	approach	NOUN
ftr-396	690	11	would	would	AUX
ftr-396	690	12	produce	produce	VERB
ftr-396	690	13	the	the	DET
ftr-396	690	14	wrong	wrong	ADJ
ftr-396	690	15	answer	answer	NOUN
ftr-396	690	16	to	to	ADP
ftr-396	690	17	the	the	DET
ftr-396	690	18	hypothetical	hypothetical	ADJ
ftr-396	690	19	research	research	NOUN
ftr-396	690	20	question	question	NOUN
ftr-396	690	21	.	.	PUNCT
ftr-396	691	1	the	the	DET
ftr-396	691	2	goal	goal	NOUN
ftr-396	691	3	in	in	ADP
ftr-396	691	4	tax	tax	NOUN
ftr-396	691	5	research	research	NOUN
ftr-396	691	6	is	be	AUX
ftr-396	691	7	to	to	PART
ftr-396	691	8	find	find	VERB
ftr-396	691	9	the	the	DET
ftr-396	691	10	relevant	relevant	ADJ
ftr-396	691	11	primary	primary	ADJ
ftr-396	691	12	sources	source	NOUN
ftr-396	691	13	that	that	PRON
ftr-396	691	14	provide	provide	VERB
ftr-396	691	15	the	the	DET
ftr-396	691	16	answer	answer	NOUN
ftr-396	691	17	to	to	ADP
ftr-396	691	18	the	the	DET
ftr-396	691	19	research	research	NOUN
ftr-396	691	20	question	question	NOUN
ftr-396	691	21	.	.	PUNCT
ftr-396	692	1	as	as	ADP
ftr-396	692	2	the	the	DET
ftr-396	692	3	research	research	NOUN
ftr-396	692	4	hypothetical	hypothetical	ADJ
ftr-396	692	5	demonstrates	demonstrate	NOUN
ftr-396	692	6	,	,	PUNCT
ftr-396	692	7	however	however	ADV
ftr-396	692	8	,	,	PUNCT
ftr-396	692	9	sometimes	sometimes	ADV
ftr-396	692	10	the	the	DET
ftr-396	692	11	most	most	ADV
ftr-396	692	12	efficient	efficient	ADJ
ftr-396	692	13	way	way	NOUN
ftr-396	692	14	to	to	PART
ftr-396	692	15	find	find	VERB
ftr-396	692	16	all	all	PRON
ftr-396	692	17	of	of	ADP
ftr-396	692	18	the	the	DET
ftr-396	692	19	relevant	relevant	ADJ
ftr-396	692	20	primary	primary	ADJ
ftr-396	692	21	sources	source	NOUN
ftr-396	692	22	is	be	AUX
ftr-396	692	23	to	to	PART
ftr-396	692	24	consult	consult	VERB
ftr-396	692	25	authoritative	authoritative	ADJ
ftr-396	692	26	secondary	secondary	ADJ
ftr-396	692	27	sources	source	NOUN
ftr-396	692	28	early	early	ADV
ftr-396	692	29	in	in	ADP
ftr-396	692	30	the	the	DET
ftr-396	692	31	research	research	NOUN
ftr-396	692	32	process	process	NOUN
ftr-396	692	33	.	.	PUNCT
ftr-396	693	1	this	this	PRON
ftr-396	693	2	is	be	AUX
ftr-396	693	3	especially	especially	ADV
ftr-396	693	4	true	true	ADJ
ftr-396	693	5	where	where	SCONJ
ftr-396	693	6	the	the	DET
ftr-396	693	7	researcher	researcher	NOUN
ftr-396	693	8	(	(	PUNCT
ftr-396	693	9	even	even	ADV
ftr-396	693	10	an	an	DET
ftr-396	693	11	experienced	experienced	ADJ
ftr-396	693	12	researcher	researcher	NOUN
ftr-396	693	13	)	)	PUNCT
ftr-396	693	14	may	may	AUX
ftr-396	693	15	be	be	AUX
ftr-396	693	16	unaware	unaware	ADJ
ftr-396	693	17	of	of	ADP
ftr-396	693	18	an	an	DET
ftr-396	693	19	issue	issue	NOUN
ftr-396	693	20	raised	raise	VERB
ftr-396	693	21	by	by	ADP
ftr-396	693	22	the	the	DET
ftr-396	693	23	fact	fact	NOUN
ftr-396	693	24	pattern	pattern	NOUN
ftr-396	693	25	.	.	PUNCT
ftr-396	694	1	to	to	PART
ftr-396	694	2	adequately	adequately	ADV
ftr-396	694	3	research	research	VERB
ftr-396	694	4	the	the	DET
ftr-396	694	5	rmail	rmail	ADJ
ftr-396	694	6	stock	stock	NOUN
ftr-396	694	7	option	option	NOUN
ftr-396	694	8	hypothetical	hypothetical	ADJ
ftr-396	694	9	,	,	PUNCT
ftr-396	694	10	a	a	DET
ftr-396	694	11	researcher	researcher	NOUN
ftr-396	694	12	would	would	AUX
ftr-396	694	13	need	need	VERB
ftr-396	694	14	to	to	PART
ftr-396	694	15	consider	consider	VERB
ftr-396	694	16	various	various	ADJ
ftr-396	694	17	primary	primary	ADJ
ftr-396	694	18	sources	source	NOUN
ftr-396	694	19	in	in	ADP
ftr-396	694	20	addition	addition	NOUN
ftr-396	694	21	to	to	ADP
ftr-396	694	22	section	section	NOUN
ftr-396	694	23	83	83	NUM
ftr-396	694	24	and	and	CCONJ
ftr-396	694	25	regulations	regulation	NOUN
ftr-396	694	26	sections	section	NOUN
ftr-396	694	27	1.83	1.83	NUM
ftr-396	694	28	-	-	SYM
ftr-396	694	29	3	3	NUM
ftr-396	694	30	and	and	CCONJ
ftr-396	694	31	1.83.7	1.83.7	NUM
ftr-396	694	32	,	,	PUNCT
ftr-396	694	33	including	include	VERB
ftr-396	694	34	:	:	PUNCT
ftr-396	694	35	section	section	NOUN
ftr-396	694	36	409a	409a	PROPN
ftr-396	694	37	;	;	PUNCT
ftr-396	694	38	the	the	DET
ftr-396	694	39	section	section	NOUN
ftr-396	694	40	409a	409a	PROPN
ftr-396	694	41	final	final	ADJ
ftr-396	694	42	regulations	regulation	NOUN
ftr-396	694	43	(	(	PUNCT
ftr-396	694	44	including	include	VERB
ftr-396	694	45	the	the	DET
ftr-396	694	46	preamble	preamble	NOUN
ftr-396	694	47	to	to	ADP
ftr-396	694	48	the	the	DET
ftr-396	694	49	regulations	regulation	NOUN
ftr-396	694	50	)	)	PUNCT
ftr-396	694	51	;	;	PUNCT
ftr-396	694	52	various	various	ADJ
ftr-396	694	53	administrative	administrative	ADJ
ftr-396	694	54	pronouncements,88	pronouncements,88	NOUN
ftr-396	694	55	and	and	CCONJ
ftr-396	694	56	the	the	DET
ftr-396	694	57	legislative	legislative	ADJ
ftr-396	694	58	history	history	NOUN
ftr-396	694	59	of	of	ADP
ftr-396	694	60	section	section	NOUN
ftr-396	694	61	409a	409a	PROPN
ftr-396	694	62	.	.	PUNCT
ftr-396	695	1	secondary	secondary	ADJ
ftr-396	695	2	materials	material	NOUN
ftr-396	695	3	offered	offer	VERB
ftr-396	695	4	on	on	ADP
ftr-396	695	5	the	the	DET
ftr-396	695	6	five	five	NUM
ftr-396	695	7	electronic	electronic	ADJ
ftr-396	695	8	research	research	NOUN
ftr-396	695	9	platforms	platform	NOUN
ftr-396	695	10	would	would	AUX
ftr-396	695	11	have	have	AUX
ftr-396	695	12	helped	help	VERB
ftr-396	695	13	a	a	DET
ftr-396	695	14	researcher	researcher	NOUN
ftr-396	695	15	spot	spot	NOUN
ftr-396	695	16	and	and	CCONJ
ftr-396	695	17	analyze	analyze	VERB
ftr-396	695	18	the	the	DET
ftr-396	695	19	section	section	NOUN
ftr-396	695	20	409a	409a	PROPN
ftr-396	695	21	issue	issue	NOUN
ftr-396	695	22	lurking	lurk	VERB
ftr-396	695	23	in	in	ADP
ftr-396	695	24	the	the	DET
ftr-396	695	25	rmail	rmail	NOUN
ftr-396	695	26	hypothetical	hypothetical	ADJ
ftr-396	695	27	.	.	PUNCT
ftr-396	696	1	as	as	SCONJ
ftr-396	696	2	we	we	PRON
ftr-396	696	3	saw	see	VERB
ftr-396	696	4	in	in	ADP
ftr-396	696	5	part	part	NOUN
ftr-396	696	6	iv	iv	NUM
ftr-396	696	7	,	,	PUNCT
ftr-396	696	8	the	the	DET
ftr-396	696	9	helpful	helpful	ADJ
ftr-396	696	10	secondary	secondary	ADJ
ftr-396	696	11	sources	source	NOUN
ftr-396	696	12	included	include	VERB
ftr-396	696	13	:	:	PUNCT
ftr-396	696	14	several	several	ADJ
ftr-396	696	15	bna	bna	PROPN
ftr-396	696	16	portfolios	portfolio	NOUN
ftr-396	696	17	;	;	PUNCT
ftr-396	696	18	the	the	DET
ftr-396	696	19	bna	bna	PROPN
ftr-396	696	20	daily	daily	ADJ
ftr-396	696	21	tax	tax	NOUN
ftr-396	696	22	report	report	NOUN
ftr-396	696	23	;	;	PUNCT
ftr-396	696	24	the	the	DET
ftr-396	696	25	ginsburg	ginsburg	PROPN
ftr-396	696	26	and	and	CCONJ
ftr-396	696	27	levin	levin	PROPN
ftr-396	696	28	treatise	treatise	PROPN
ftr-396	696	29	;	;	PUNCT
ftr-396	696	30	the	the	DET
ftr-396	696	31	proceedings	proceeding	NOUN
ftr-396	696	32	of	of	ADP
ftr-396	696	33	the	the	DET
ftr-396	696	34	nyu	nyu	PROPN
ftr-396	696	35	tax	tax	PROPN
ftr-396	696	36	institute	institute	PROPN
ftr-396	696	37	,	,	PUNCT
ftr-396	696	38	ria	ria	PROPN
ftr-396	696	39	’s	’s	PART
ftr-396	696	40	u.s	u.s	PROPN
ftr-396	696	41	.	.	PROPN
ftr-396	696	42	tax	tax	NOUN
ftr-396	696	43	reporter	reporter	NOUN
ftr-396	696	44	explanations	explanation	NOUN
ftr-396	696	45	;	;	PUNCT
ftr-396	696	46	various	various	ADJ
ftr-396	696	47	warren	warren	PROPN
ftr-396	696	48	,	,	PUNCT
ftr-396	696	49	gorham	gorham	PROPN
ftr-396	696	50	&	&	CCONJ
ftr-396	696	51	lamont	lamont	PROPN
ftr-396	696	52	treatises	treatise	NOUN
ftr-396	696	53	and	and	CCONJ
ftr-396	696	54	journals	journal	NOUN
ftr-396	696	55	;	;	PUNCT
ftr-396	696	56	tax	tax	NOUN
ftr-396	696	57	notes	note	NOUN
ftr-396	696	58	weekly	weekly	ADJ
ftr-396	696	59	magazine	magazine	NOUN
ftr-396	696	60	;	;	PUNCT
ftr-396	696	61	and	and	CCONJ
ftr-396	696	62	tax	tax	NOUN
ftr-396	696	63	notes	note	NOUN
ftr-396	696	64	today.89	today.89	VERB
ftr-396	696	65	none	none	NOUN
ftr-396	696	66	of	of	ADP
ftr-396	696	67	the	the	DET
ftr-396	696	68	five	five	NUM
ftr-396	696	69	electronic	electronic	ADJ
ftr-396	696	70	tax	tax	NOUN
ftr-396	696	71	research	research	NOUN
ftr-396	696	72	platforms	platform	NOUN
ftr-396	696	73	offers	offer	VERB
ftr-396	696	74	all	all	PRON
ftr-396	696	75	of	of	ADP
ftr-396	696	76	these	these	DET
ftr-396	696	77	useful	useful	ADJ
ftr-396	696	78	secondary	secondary	ADJ
ftr-396	696	79	sources	source	NOUN
ftr-396	696	80	.	.	PUNCT
ftr-396	697	1	we	we	PRON
ftr-396	697	2	had	have	VERB
ftr-396	697	3	the	the	DET
ftr-396	697	4	luxury	luxury	NOUN
ftr-396	697	5	of	of	ADP
ftr-396	697	6	having	have	VERB
ftr-396	697	7	access	access	NOUN
ftr-396	697	8	to	to	ADP
ftr-396	697	9	all	all	DET
ftr-396	697	10	five	five	NUM
ftr-396	697	11	platforms	platform	NOUN
ftr-396	697	12	when	when	SCONJ
ftr-396	697	13	we	we	PRON
ftr-396	697	14	researched	research	VERB
ftr-396	697	15	the	the	DET
ftr-396	697	16	hypothetical	hypothetical	ADJ
ftr-396	697	17	,	,	PUNCT
ftr-396	697	18	but	but	CCONJ
ftr-396	697	19	few	few	ADJ
ftr-396	697	20	private	private	ADJ
ftr-396	697	21	firms	firm	NOUN
ftr-396	697	22	would	would	AUX
ftr-396	697	23	purchase	purchase	VERB
ftr-396	697	24	electronic	electronic	ADJ
ftr-396	697	25	subscriptions	subscription	NOUN
ftr-396	697	26	to	to	ADP
ftr-396	697	27	all	all	DET
ftr-396	697	28	five	five	NUM
ftr-396	697	29	platforms	platform	NOUN
ftr-396	697	30	and	and	CCONJ
ftr-396	697	31	a	a	DET
ftr-396	697	32	researcher	researcher	NOUN
ftr-396	697	33	certainly	certainly	ADV
ftr-396	697	34	could	could	AUX
ftr-396	697	35	find	find	VERB
ftr-396	697	36	the	the	DET
ftr-396	697	37	correct	correct	ADJ
ftr-396	697	38	answer	answer	NOUN
ftr-396	697	39	to	to	ADP
ftr-396	697	40	the	the	DET
ftr-396	697	41	hypothetical	hypothetical	ADJ
ftr-396	697	42	without	without	ADP
ftr-396	697	43	having	have	VERB
ftr-396	697	44	access	access	NOUN
ftr-396	697	45	to	to	ADP
ftr-396	697	46	all	all	PRON
ftr-396	697	47	of	of	ADP
ftr-396	697	48	the	the	DET
ftr-396	697	49	platforms	platform	NOUN
ftr-396	697	50	.	.	PUNCT
ftr-396	698	1	which	which	DET
ftr-396	698	2	electronic	electronic	ADJ
ftr-396	698	3	tax	tax	NOUN
ftr-396	698	4	research	research	NOUN
ftr-396	698	5	platform	platform	NOUN
ftr-396	698	6	or	or	CCONJ
ftr-396	698	7	platforms	platform	NOUN
ftr-396	698	8	would	would	AUX
ftr-396	698	9	we	we	PRON
ftr-396	698	10	recommend	recommend	VERB
ftr-396	698	11	to	to	ADP
ftr-396	698	12	a	a	DET
ftr-396	698	13	firm	firm	NOUN
ftr-396	698	14	or	or	CCONJ
ftr-396	698	15	library	library	NOUN
ftr-396	698	16	?	?	PUNCT
ftr-396	699	1	the	the	DET
ftr-396	699	2	answer	answer	NOUN
ftr-396	699	3	depends	depend	VERB
ftr-396	699	4	on	on	ADP
ftr-396	699	5	various	various	ADJ
ftr-396	699	6	factors	factor	NOUN
ftr-396	699	7	,	,	PUNCT
ftr-396	699	8	including	include	VERB
ftr-396	699	9	the	the	DET
ftr-396	699	10	content	content	NOUN
ftr-396	699	11	and	and	CCONJ
ftr-396	699	12	functionality	functionality	NOUN
ftr-396	699	13	features	feature	NOUN
ftr-396	699	14	discussed	discuss	VERB
ftr-396	699	15	in	in	ADP
ftr-396	699	16	parts	part	NOUN
ftr-396	699	17	ii	ii	PROPN
ftr-396	699	18	and	and	CCONJ
ftr-396	699	19	iii	iii	PROPN
ftr-396	699	20	and	and	CCONJ
ftr-396	699	21	illustrated	illustrate	VERB
ftr-396	699	22	in	in	ADP
ftr-396	699	23	part	part	NOUN
ftr-396	699	24	iv	iv	NUM
ftr-396	699	25	.	.	PUNCT
ftr-396	700	1	other	other	ADJ
ftr-396	700	2	relevant	relevant	ADJ
ftr-396	700	3	factors	factor	NOUN
ftr-396	700	4	include	include	VERB
ftr-396	700	5	:	:	PUNCT
ftr-396	700	6	the	the	DET
ftr-396	700	7	specific	specific	ADJ
ftr-396	700	8	types	type	NOUN
ftr-396	700	9	of	of	ADP
ftr-396	700	10	tax	tax	NOUN
ftr-396	700	11	topics	topic	NOUN
ftr-396	700	12	that	that	PRON
ftr-396	700	13	will	will	AUX
ftr-396	700	14	be	be	AUX
ftr-396	700	15	researched	research	VERB
ftr-396	700	16	;	;	PUNCT
ftr-396	700	17	the	the	DET
ftr-396	700	18	personal	personal	ADJ
ftr-396	700	19	preferences	preference	NOUN
ftr-396	700	20	of	of	ADP
ftr-396	700	21	the	the	DET
ftr-396	700	22	firm	firm	NOUN
ftr-396	700	23	or	or	CCONJ
ftr-396	700	24	88	88	NUM
ftr-396	700	25	.	.	PUNCT
ftr-396	701	1	see	see	VERB
ftr-396	701	2	,	,	PUNCT
ftr-396	701	3	e.g.	e.g.	ADV
ftr-396	701	4	,	,	PUNCT
ftr-396	701	5	notice	notice	VERB
ftr-396	701	6	2005	2005	NUM
ftr-396	701	7	-	-	SYM
ftr-396	701	8	1	1	NUM
ftr-396	701	9	,	,	PUNCT
ftr-396	701	10	2005	2005	NUM
ftr-396	701	11	-	-	SYM
ftr-396	701	12	1	1	NUM
ftr-396	701	13	c.b	c.b	PROPN
ftr-396	701	14	.	.	PROPN
ftr-396	701	15	274	274	NUM
ftr-396	701	16	;	;	PUNCT
ftr-396	701	17	notice	notice	VERB
ftr-396	701	18	2006	2006	NUM
ftr-396	701	19	-	-	SYM
ftr-396	701	20	4	4	NUM
ftr-396	701	21	,	,	PUNCT
ftr-396	701	22	2006	2006	NUM
ftr-396	701	23	-	-	SYM
ftr-396	701	24	1	1	NUM
ftr-396	701	25	c.b	c.b	PROPN
ftr-396	701	26	.	.	PROPN
ftr-396	701	27	307	307	NUM
ftr-396	701	28	.	.	PUNCT
ftr-396	701	29	89	89	NUM
ftr-396	701	30	.	.	PUNCT
ftr-396	702	1	the	the	DET
ftr-396	702	2	law	law	NOUN
ftr-396	702	3	review	review	NOUN
ftr-396	702	4	articles	article	NOUN
ftr-396	702	5	we	we	PRON
ftr-396	702	6	found	find	VERB
ftr-396	702	7	were	be	AUX
ftr-396	702	8	a	a	DET
ftr-396	702	9	bit	bit	NOUN
ftr-396	702	10	dated	date	VERB
ftr-396	702	11	(	(	PUNCT
ftr-396	702	12	due	due	ADP
ftr-396	702	13	to	to	ADP
ftr-396	702	14	the	the	DET
ftr-396	702	15	long	long	ADJ
ftr-396	702	16	lead	lead	NOUN
ftr-396	702	17	time	time	NOUN
ftr-396	702	18	for	for	ADP
ftr-396	702	19	publication	publication	NOUN
ftr-396	702	20	of	of	ADP
ftr-396	702	21	law	law	NOUN
ftr-396	702	22	review	review	NOUN
ftr-396	702	23	articles	article	NOUN
ftr-396	702	24	)	)	PUNCT
ftr-396	702	25	,	,	PUNCT
ftr-396	702	26	but	but	CCONJ
ftr-396	702	27	provided	provide	VERB
ftr-396	702	28	some	some	DET
ftr-396	702	29	background	background	NOUN
ftr-396	702	30	information	information	NOUN
ftr-396	702	31	about	about	ADP
ftr-396	702	32	§	§	PROPN
ftr-396	702	33	409a	409a	PROPN
ftr-396	702	34	.	.	PUNCT
ftr-396	703	1	see	see	VERB
ftr-396	703	2	,	,	PUNCT
ftr-396	703	3	e.g.	e.g.	ADV
ftr-396	703	4	,	,	PUNCT
ftr-396	703	5	ehrhart	ehrhart	ADJ
ftr-396	703	6	,	,	PUNCT
ftr-396	703	7	supra	supra	PROPN
ftr-396	703	8	note	note	PROPN
ftr-396	703	9	82	82	NUM
ftr-396	703	10	(	(	PUNCT
ftr-396	703	11	arguing	argue	VERB
ftr-396	703	12	that	that	SCONJ
ftr-396	703	13	proposed	propose	VERB
ftr-396	703	14	rulemaking	rulemaking	NOUN
ftr-396	703	15	under	under	ADP
ftr-396	703	16	notice	notice	NOUN
ftr-396	703	17	2005	2005	NUM
ftr-396	703	18	-	-	SYM
ftr-396	703	19	1	1	NUM
ftr-396	703	20	exceeds	exceed	VERB
ftr-396	703	21	the	the	DET
ftr-396	703	22	treasury	treasury	NOUN
ftr-396	703	23	’s	’s	PART
ftr-396	703	24	authority	authority	NOUN
ftr-396	703	25	under	under	ADP
ftr-396	703	26	§	§	PROPN
ftr-396	703	27	409a	409a	PROPN
ftr-396	703	28	)	)	PUNCT
ftr-396	703	29	.	.	PUNCT
ftr-396	704	1	2008	2008	NUM
ftr-396	705	1	the	the	DET
ftr-396	705	2	virtural	virtural	ADJ
ftr-396	705	3	tax	tax	NOUN
ftr-396	705	4	library	library	NOUN
ftr-396	705	5	989	989	NUM
ftr-396	705	6	library	library	NOUN
ftr-396	705	7	’s	’s	PART
ftr-396	705	8	decision	decision	NOUN
ftr-396	705	9	-	-	PUNCT
ftr-396	705	10	makers	maker	NOUN
ftr-396	705	11	;	;	PUNCT
ftr-396	705	12	availability	availability	NOUN
ftr-396	705	13	and	and	CCONJ
ftr-396	705	14	accessibility	accessibility	NOUN
ftr-396	705	15	of	of	ADP
ftr-396	705	16	alternative	alternative	ADJ
ftr-396	705	17	print	print	NOUN
ftr-396	705	18	tax	tax	NOUN
ftr-396	705	19	sources	source	NOUN
ftr-396	705	20	;	;	PUNCT
ftr-396	705	21	and	and	CCONJ
ftr-396	705	22	availability	availability	NOUN
ftr-396	705	23	and	and	CCONJ
ftr-396	705	24	expertise	expertise	NOUN
ftr-396	705	25	of	of	ADP
ftr-396	705	26	technical	technical	ADJ
ftr-396	705	27	support	support	NOUN
ftr-396	705	28	staff.90	staff.90	NOUN
ftr-396	705	29	in	in	ADP
ftr-396	705	30	addition	addition	NOUN
ftr-396	705	31	,	,	PUNCT
ftr-396	705	32	cost	cost	NOUN
ftr-396	705	33	is	be	AUX
ftr-396	705	34	often	often	ADV
ftr-396	705	35	one	one	NUM
ftr-396	705	36	of	of	ADP
ftr-396	705	37	the	the	DET
ftr-396	705	38	key	key	ADJ
ftr-396	705	39	factors	factor	NOUN
ftr-396	705	40	.	.	PUNCT
ftr-396	706	1	the	the	DET
ftr-396	706	2	publishers	publisher	NOUN
ftr-396	706	3	do	do	AUX
ftr-396	706	4	not	not	PART
ftr-396	706	5	have	have	VERB
ftr-396	706	6	unitary	unitary	ADJ
ftr-396	706	7	fixed	fix	VERB
ftr-396	706	8	prices	price	NOUN
ftr-396	706	9	for	for	ADP
ftr-396	706	10	the	the	DET
ftr-396	706	11	electronic	electronic	ADJ
ftr-396	706	12	tax	tax	NOUN
ftr-396	706	13	research	research	NOUN
ftr-396	706	14	platforms	platform	NOUN
ftr-396	706	15	.	.	PUNCT
ftr-396	707	1	instead	instead	ADV
ftr-396	707	2	,	,	PUNCT
ftr-396	707	3	the	the	DET
ftr-396	707	4	subscription	subscription	NOUN
ftr-396	707	5	price	price	NOUN
ftr-396	707	6	depends	depend	VERB
ftr-396	707	7	on	on	ADP
ftr-396	707	8	various	various	ADJ
ftr-396	707	9	factors	factor	NOUN
ftr-396	707	10	,	,	PUNCT
ftr-396	707	11	primarily	primarily	ADV
ftr-396	707	12	the	the	DET
ftr-396	707	13	number	number	NOUN
ftr-396	707	14	of	of	ADP
ftr-396	707	15	users	user	NOUN
ftr-396	707	16	and	and	CCONJ
ftr-396	707	17	the	the	DET
ftr-396	707	18	choice	choice	NOUN
ftr-396	707	19	of	of	ADP
ftr-396	707	20	content.91	content.91	PROPN
ftr-396	707	21	in	in	ADP
ftr-396	707	22	many	many	ADJ
ftr-396	707	23	cases	case	NOUN
ftr-396	707	24	,	,	PUNCT
ftr-396	707	25	discounts	discount	NOUN
ftr-396	707	26	are	be	AUX
ftr-396	707	27	available	available	ADJ
ftr-396	707	28	for	for	ADP
ftr-396	707	29	users	user	NOUN
ftr-396	707	30	already	already	ADV
ftr-396	707	31	subscribing	subscribe	VERB
ftr-396	707	32	to	to	ADP
ftr-396	707	33	the	the	DET
ftr-396	707	34	publisher	publisher	NOUN
ftr-396	707	35	’s	’s	PART
ftr-396	707	36	print	print	NOUN
ftr-396	707	37	materials	material	NOUN
ftr-396	707	38	.	.	PUNCT
ftr-396	708	1	we	we	PRON
ftr-396	708	2	recommend	recommend	VERB
ftr-396	708	3	combining	combine	VERB
ftr-396	708	4	the	the	DET
ftr-396	708	5	platforms	platform	NOUN
ftr-396	708	6	to	to	PART
ftr-396	708	7	increase	increase	VERB
ftr-396	708	8	the	the	DET
ftr-396	708	9	variety	variety	NOUN
ftr-396	708	10	of	of	ADP
ftr-396	708	11	content	content	NOUN
ftr-396	708	12	and	and	CCONJ
ftr-396	708	13	functionality	functionality	NOUN
ftr-396	708	14	features	feature	NOUN
ftr-396	708	15	available	available	ADJ
ftr-396	708	16	to	to	ADP
ftr-396	708	17	the	the	DET
ftr-396	708	18	researcher.92	researcher.92	NOUN
ftr-396	708	19	in	in	ADP
ftr-396	708	20	our	our	PRON
ftr-396	708	21	opinion	opinion	NOUN
ftr-396	708	22	,	,	PUNCT
ftr-396	708	23	the	the	DET
ftr-396	708	24	best	good	ADJ
ftr-396	708	25	tax	tax	NOUN
ftr-396	708	26	research	research	NOUN
ftr-396	708	27	systems	system	NOUN
ftr-396	708	28	are	be	AUX
ftr-396	708	29	designed	design	VERB
ftr-396	708	30	to	to	PART
ftr-396	708	31	encourage	encourage	VERB
ftr-396	708	32	redundancy	redundancy	NOUN
ftr-396	708	33	(	(	PUNCT
ftr-396	708	34	and	and	CCONJ
ftr-396	708	35	thereby	thereby	ADV
ftr-396	708	36	reduce	reduce	VERB
ftr-396	708	37	the	the	DET
ftr-396	708	38	probability	probability	NOUN
ftr-396	708	39	of	of	ADP
ftr-396	708	40	missing	miss	VERB
ftr-396	708	41	a	a	DET
ftr-396	708	42	critical	critical	ADJ
ftr-396	708	43	aspect	aspect	NOUN
ftr-396	708	44	of	of	ADP
ftr-396	708	45	a	a	DET
ftr-396	708	46	tax	tax	NOUN
ftr-396	708	47	research	research	NOUN
ftr-396	708	48	project	project	NOUN
ftr-396	708	49	)	)	PUNCT
ftr-396	708	50	.	.	PUNCT
ftr-396	709	1	the	the	DET
ftr-396	709	2	optimal	optimal	ADJ
ftr-396	709	3	combination	combination	NOUN
ftr-396	709	4	of	of	ADP
ftr-396	709	5	electronic	electronic	ADJ
ftr-396	709	6	tax	tax	NOUN
ftr-396	709	7	research	research	NOUN
ftr-396	709	8	platforms	platform	NOUN
ftr-396	709	9	will	will	AUX
ftr-396	709	10	vary	vary	VERB
ftr-396	709	11	for	for	ADP
ftr-396	709	12	each	each	DET
ftr-396	709	13	firm	firm	NOUN
ftr-396	709	14	or	or	CCONJ
ftr-396	709	15	library	library	NOUN
ftr-396	709	16	.	.	PUNCT
ftr-396	710	1	for	for	ADP
ftr-396	710	2	many	many	ADJ
ftr-396	710	3	firms	firm	NOUN
ftr-396	710	4	,	,	PUNCT
ftr-396	710	5	the	the	DET
ftr-396	710	6	best	good	ADJ
ftr-396	710	7	approach	approach	NOUN
ftr-396	710	8	will	will	AUX
ftr-396	710	9	be	be	AUX
ftr-396	710	10	to	to	PART
ftr-396	710	11	combine	combine	VERB
ftr-396	710	12	one	one	NUM
ftr-396	710	13	of	of	ADP
ftr-396	710	14	the	the	DET
ftr-396	710	15	comprehensive	comprehensive	ADJ
ftr-396	710	16	platforms	platform	NOUN
ftr-396	710	17	,	,	PUNCT
ftr-396	710	18	lexisnexis	lexisnexis	NOUN
ftr-396	710	19	or	or	CCONJ
ftr-396	710	20	westlaw	westlaw	NOUN
ftr-396	710	21	,	,	PUNCT
ftr-396	710	22	with	with	ADP
ftr-396	710	23	one	one	NUM
ftr-396	710	24	or	or	CCONJ
ftr-396	710	25	more	more	ADJ
ftr-396	710	26	of	of	ADP
ftr-396	710	27	the	the	DET
ftr-396	710	28	tax	tax	NOUN
ftr-396	710	29	specific	specific	ADJ
ftr-396	710	30	platforms.93	platforms.93	NOUN
ftr-396	710	31	recall	recall	NOUN
ftr-396	710	32	that	that	SCONJ
ftr-396	710	33	the	the	DET
ftr-396	710	34	westlaw	westlaw	NOUN
ftr-396	710	35	database	database	NOUN
ftr-396	710	36	includes	include	VERB
ftr-396	710	37	the	the	DET
ftr-396	710	38	ria	ria	PROPN
ftr-396	710	39	checkpoint	checkpoint	NOUN
ftr-396	710	40	content	content	NOUN
ftr-396	710	41	,	,	PUNCT
ftr-396	710	42	and	and	CCONJ
ftr-396	710	43	the	the	DET
ftr-396	710	44	lexisnexis	lexisnexis	NOUN
ftr-396	710	45	database	database	NOUN
ftr-396	710	46	often	often	ADV
ftr-396	710	47	includes	include	VERB
ftr-396	710	48	the	the	DET
ftr-396	710	49	cch	cch	PROPN
ftr-396	710	50	content.94	content.94	NOUN
ftr-396	710	51	combining	combine	VERB
ftr-396	710	52	(	(	PUNCT
ftr-396	710	53	1	1	NUM
ftr-396	710	54	)	)	PUNCT
ftr-396	710	55	westlaw	westlaw	NOUN
ftr-396	710	56	and	and	CCONJ
ftr-396	710	57	cch	cch	PROPN
ftr-396	710	58	or	or	CCONJ
ftr-396	710	59	(	(	PUNCT
ftr-396	710	60	2	2	X
ftr-396	710	61	)	)	PUNCT
ftr-396	710	62	lexisnexis	lexisnexis	NOUN
ftr-396	710	63	(	(	PUNCT
ftr-396	710	64	with	with	ADP
ftr-396	710	65	cch	cch	PROPN
ftr-396	710	66	content	content	NOUN
ftr-396	710	67	)	)	PUNCT
ftr-396	710	68	and	and	CCONJ
ftr-396	710	69	ria	ria	PROPN
ftr-396	710	70	checkpoint	checkpoint	NOUN
ftr-396	710	71	increases	increase	VERB
ftr-396	710	72	the	the	DET
ftr-396	710	73	variety	variety	NOUN
ftr-396	710	74	of	of	ADP
ftr-396	710	75	content	content	NOUN
ftr-396	710	76	available	available	ADJ
ftr-396	710	77	to	to	ADP
ftr-396	710	78	researchers	researcher	NOUN
ftr-396	710	79	.	.	PUNCT
ftr-396	711	1	we	we	PRON
ftr-396	711	2	like	like	VERB
ftr-396	711	3	the	the	DET
ftr-396	711	4	combination	combination	NOUN
ftr-396	711	5	of	of	ADP
ftr-396	711	6	lexisnexis	lexisnexis	NOUN
ftr-396	711	7	(	(	PUNCT
ftr-396	711	8	with	with	ADP
ftr-396	711	9	cch	cch	PROPN
ftr-396	711	10	content	content	NOUN
ftr-396	711	11	)	)	PUNCT
ftr-396	711	12	and	and	CCONJ
ftr-396	711	13	ria	ria	PROPN
ftr-396	711	14	checkpoint	checkpoint	NOUN
ftr-396	711	15	because	because	SCONJ
ftr-396	711	16	it	it	PRON
ftr-396	711	17	gives	give	VERB
ftr-396	711	18	researchers	researcher	NOUN
ftr-396	711	19	access	access	NOUN
ftr-396	711	20	to	to	ADP
ftr-396	711	21	a	a	DET
ftr-396	711	22	wide	wide	ADJ
ftr-396	711	23	variety	variety	NOUN
ftr-396	711	24	of	of	ADP
ftr-396	711	25	publisher	publisher	NOUN
ftr-396	711	26	-	-	PUNCT
ftr-396	711	27	specific	specific	ADJ
ftr-396	711	28	source	source	NOUN
ftr-396	711	29	content	content	NOUN
ftr-396	711	30	,	,	PUNCT
ftr-396	711	31	including	include	VERB
ftr-396	711	32	:	:	PUNCT
ftr-396	711	33	comprehensive	comprehensive	ADJ
ftr-396	711	34	legislative	legislative	ADJ
ftr-396	711	35	histories	history	NOUN
ftr-396	711	36	,	,	PUNCT
ftr-396	711	37	law	law	NOUN
ftr-396	711	38	review	review	NOUN
ftr-396	711	39	articles	article	NOUN
ftr-396	711	40	,	,	PUNCT
ftr-396	711	41	warren	warren	PROPN
ftr-396	711	42	,	,	PUNCT
ftr-396	711	43	gorham	gorham	PROPN
ftr-396	711	44	&	&	CCONJ
ftr-396	711	45	lamont	lamont	PROPN
ftr-396	711	46	treatises	treatise	NOUN
ftr-396	711	47	and	and	CCONJ
ftr-396	711	48	journals	journal	NOUN
ftr-396	711	49	;	;	PUNCT
ftr-396	711	50	tax	tax	NOUN
ftr-396	711	51	analysts	analyst	NOUN
ftr-396	711	52	content	content	NOUN
ftr-396	711	53	;	;	PUNCT
ftr-396	711	54	and	and	CCONJ
ftr-396	711	55	the	the	DET
ftr-396	711	56	ria	ria	PROPN
ftr-396	711	57	and	and	CCONJ
ftr-396	711	58	cch	cch	PROPN
ftr-396	711	59	looseleaf	looseleaf	NOUN
ftr-396	711	60	series	series	NOUN
ftr-396	711	61	.	.	PUNCT
ftr-396	712	1	we	we	PRON
ftr-396	712	2	offer	offer	VERB
ftr-396	712	3	our	our	PRON
ftr-396	712	4	loyola	loyola	ADJ
ftr-396	712	5	law	law	NOUN
ftr-396	712	6	school	school	NOUN
ftr-396	712	7	los	los	PROPN
ftr-396	712	8	angeles	angeles	PROPN
ftr-396	712	9	tax	tax	PROPN
ftr-396	712	10	llm	llm	PROPN
ftr-396	712	11	students	student	NOUN
ftr-396	712	12	access	access	NOUN
ftr-396	712	13	to	to	ADP
ftr-396	712	14	the	the	DET
ftr-396	712	15	lexisnexis	lexisnexis	NOUN
ftr-396	712	16	(	(	PUNCT
ftr-396	712	17	with	with	ADP
ftr-396	712	18	cch	cch	PROPN
ftr-396	712	19	content	content	NOUN
ftr-396	712	20	)	)	PUNCT
ftr-396	712	21	,	,	PUNCT
ftr-396	712	22	westlaw	westlaw	NOUN
ftr-396	712	23	,	,	PUNCT
ftr-396	712	24	and	and	CCONJ
ftr-396	712	25	ria	ria	PROPN
ftr-396	712	26	checkpoint	checkpoint	NOUN
ftr-396	712	27	90	90	NUM
ftr-396	712	28	.	.	PUNCT
ftr-396	713	1	as	as	SCONJ
ftr-396	713	2	we	we	PRON
ftr-396	713	3	note	note	VERB
ftr-396	713	4	in	in	ADP
ftr-396	713	5	part	part	PROPN
ftr-396	713	6	iic	iic	PROPN
ftr-396	713	7	,	,	PUNCT
ftr-396	713	8	supra	supra	PROPN
ftr-396	713	9	,	,	PUNCT
ftr-396	713	10	some	some	DET
ftr-396	713	11	tax	tax	NOUN
ftr-396	713	12	content	content	NOUN
ftr-396	713	13	is	be	AUX
ftr-396	713	14	available	available	ADJ
ftr-396	713	15	on	on	ADP
ftr-396	713	16	-	-	PUNCT
ftr-396	713	17	line	line	NOUN
ftr-396	713	18	at	at	ADP
ftr-396	713	19	no	no	DET
ftr-396	713	20	charge	charge	NOUN
ftr-396	713	21	but	but	CCONJ
ftr-396	713	22	:	:	PUNCT
ftr-396	713	23	(	(	PUNCT
ftr-396	713	24	1	1	X
ftr-396	713	25	)	)	PUNCT
ftr-396	713	26	often	often	ADV
ftr-396	713	27	is	be	AUX
ftr-396	713	28	out	out	ADP
ftr-396	713	29	of	of	ADP
ftr-396	713	30	date	date	NOUN
ftr-396	713	31	;	;	PUNCT
ftr-396	713	32	(	(	PUNCT
ftr-396	713	33	2	2	X
ftr-396	713	34	)	)	PUNCT
ftr-396	713	35	is	be	AUX
ftr-396	713	36	difficult	difficult	ADJ
ftr-396	713	37	to	to	PART
ftr-396	713	38	search	search	VERB
ftr-396	713	39	(	(	PUNCT
ftr-396	713	40	due	due	ADP
ftr-396	713	41	to	to	ADP
ftr-396	713	42	the	the	DET
ftr-396	713	43	absence	absence	NOUN
ftr-396	713	44	of	of	ADP
ftr-396	713	45	functionality	functionality	NOUN
ftr-396	713	46	features	feature	NOUN
ftr-396	713	47	such	such	ADJ
ftr-396	713	48	as	as	ADP
ftr-396	713	49	terms	term	NOUN
ftr-396	713	50	and	and	CCONJ
ftr-396	713	51	connectors	connector	NOUN
ftr-396	713	52	searching	search	VERB
ftr-396	713	53	or	or	CCONJ
ftr-396	713	54	table	table	NOUN
ftr-396	713	55	of	of	ADP
ftr-396	713	56	contents	content	NOUN
ftr-396	713	57	searching	search	VERB
ftr-396	713	58	)	)	PUNCT
ftr-396	713	59	and	and	CCONJ
ftr-396	713	60	(	(	PUNCT
ftr-396	713	61	3	3	X
ftr-396	713	62	)	)	PUNCT
ftr-396	713	63	typically	typically	ADV
ftr-396	713	64	does	do	AUX
ftr-396	713	65	not	not	PART
ftr-396	713	66	include	include	VERB
ftr-396	713	67	authoritative	authoritative	ADJ
ftr-396	713	68	secondary	secondary	ADJ
ftr-396	713	69	sources	source	NOUN
ftr-396	713	70	.	.	PUNCT
ftr-396	714	1	as	as	SCONJ
ftr-396	714	2	we	we	PRON
ftr-396	714	3	researched	research	VERB
ftr-396	714	4	the	the	DET
ftr-396	714	5	rmail	rmail	ADJ
ftr-396	714	6	hypothetical	hypothetical	ADJ
ftr-396	714	7	,	,	PUNCT
ftr-396	714	8	we	we	PRON
ftr-396	714	9	searched	search	VERB
ftr-396	714	10	various	various	ADJ
ftr-396	714	11	websites	website	NOUN
ftr-396	714	12	offering	offer	VERB
ftr-396	714	13	free	free	ADJ
ftr-396	714	14	tax	tax	NOUN
ftr-396	714	15	content	content	NOUN
ftr-396	714	16	,	,	PUNCT
ftr-396	714	17	but	but	CCONJ
ftr-396	714	18	the	the	DET
ftr-396	714	19	search	search	NOUN
ftr-396	714	20	results	result	NOUN
ftr-396	714	21	were	be	AUX
ftr-396	714	22	not	not	PART
ftr-396	714	23	particularly	particularly	ADV
ftr-396	714	24	helpful	helpful	ADJ
ftr-396	714	25	.	.	PUNCT
ftr-396	715	1	our	our	PRON
ftr-396	715	2	experience	experience	NOUN
ftr-396	715	3	was	be	AUX
ftr-396	715	4	consistent	consistent	ADJ
ftr-396	715	5	with	with	ADP
ftr-396	715	6	the	the	DET
ftr-396	715	7	old	old	ADJ
ftr-396	715	8	bromide	bromide	NOUN
ftr-396	715	9	:	:	PUNCT
ftr-396	715	10	“	"	PUNCT
ftr-396	715	11	you	you	PRON
ftr-396	715	12	get	get	VERB
ftr-396	715	13	what	what	PRON
ftr-396	715	14	you	you	PRON
ftr-396	715	15	pay	pay	VERB
ftr-396	715	16	for	for	ADP
ftr-396	715	17	.	.	PUNCT
ftr-396	715	18	”	"	PUNCT
ftr-396	716	1	this	this	DET
ftr-396	716	2	conclusion	conclusion	NOUN
ftr-396	716	3	is	be	AUX
ftr-396	716	4	partly	partly	ADV
ftr-396	716	5	a	a	DET
ftr-396	716	6	function	function	NOUN
ftr-396	716	7	of	of	ADP
ftr-396	716	8	the	the	DET
ftr-396	716	9	fact	fact	NOUN
ftr-396	716	10	that	that	SCONJ
ftr-396	716	11	the	the	DET
ftr-396	716	12	rmail	rmail	ADJ
ftr-396	716	13	hypothetical	hypothetical	ADJ
ftr-396	716	14	is	be	AUX
ftr-396	716	15	a	a	DET
ftr-396	716	16	doctrinal	doctrinal	ADJ
ftr-396	716	17	tax	tax	NOUN
ftr-396	716	18	research	research	NOUN
ftr-396	716	19	problem	problem	NOUN
ftr-396	716	20	.	.	PUNCT
ftr-396	717	1	if	if	SCONJ
ftr-396	717	2	we	we	PRON
ftr-396	717	3	had	have	AUX
ftr-396	717	4	been	be	AUX
ftr-396	717	5	researching	research	VERB
ftr-396	717	6	a	a	DET
ftr-396	717	7	tax	tax	NOUN
ftr-396	717	8	policy	policy	NOUN
ftr-396	717	9	issue	issue	NOUN
ftr-396	717	10	,	,	PUNCT
ftr-396	717	11	the	the	DET
ftr-396	717	12	free	free	ADJ
ftr-396	717	13	content	content	NOUN
ftr-396	717	14	available	available	ADJ
ftr-396	717	15	on	on	ADP
ftr-396	717	16	government	government	NOUN
ftr-396	717	17	websites	website	NOUN
ftr-396	717	18	and	and	CCONJ
ftr-396	717	19	the	the	DET
ftr-396	717	20	websites	website	NOUN
ftr-396	717	21	of	of	ADP
ftr-396	717	22	tax	tax	NOUN
ftr-396	717	23	policy	policy	NOUN
ftr-396	717	24	organizations	organization	NOUN
ftr-396	717	25	probably	probably	ADV
ftr-396	717	26	would	would	AUX
ftr-396	717	27	have	have	AUX
ftr-396	717	28	been	be	AUX
ftr-396	717	29	much	much	ADV
ftr-396	717	30	more	more	ADV
ftr-396	717	31	helpful	helpful	ADJ
ftr-396	717	32	.	.	PUNCT
ftr-396	718	1	91	91	NUM
ftr-396	718	2	.	.	PUNCT
ftr-396	719	1	the	the	DET
ftr-396	719	2	publishers	publisher	NOUN
ftr-396	719	3	bundle	bundle	VERB
ftr-396	719	4	specific	specific	ADJ
ftr-396	719	5	types	type	NOUN
ftr-396	719	6	of	of	ADP
ftr-396	719	7	content	content	NOUN
ftr-396	719	8	together	together	ADV
ftr-396	719	9	into	into	ADP
ftr-396	719	10	content	content	NOUN
ftr-396	719	11	groupings	grouping	NOUN
ftr-396	719	12	and	and	CCONJ
ftr-396	719	13	offer	offer	VERB
ftr-396	719	14	subscribers	subscriber	NOUN
ftr-396	719	15	various	various	ADJ
ftr-396	719	16	packages	package	NOUN
ftr-396	719	17	of	of	ADP
ftr-396	719	18	the	the	DET
ftr-396	719	19	content	content	NOUN
ftr-396	719	20	groupings	grouping	NOUN
ftr-396	719	21	.	.	PUNCT
ftr-396	720	1	92	92	NUM
ftr-396	720	2	.	.	PUNCT
ftr-396	721	1	see	see	VERB
ftr-396	721	2	also	also	ADV
ftr-396	721	3	cummings	cummings	PROPN
ftr-396	721	4	,	,	PUNCT
ftr-396	721	5	supra	supra	PROPN
ftr-396	721	6	note	note	NOUN
ftr-396	721	7	5	5	NUM
ftr-396	721	8	,	,	PUNCT
ftr-396	721	9	at	at	ADP
ftr-396	721	10	338	338	NUM
ftr-396	721	11	(	(	PUNCT
ftr-396	721	12	recommending	recommend	VERB
ftr-396	721	13	that	that	SCONJ
ftr-396	721	14	researchers	researcher	NOUN
ftr-396	721	15	combine	combine	VERB
ftr-396	721	16	the	the	DET
ftr-396	721	17	platforms	platform	NOUN
ftr-396	721	18	)	)	PUNCT
ftr-396	721	19	.	.	PUNCT
ftr-396	722	1	93	93	NUM
ftr-396	722	2	.	.	PUNCT
ftr-396	723	1	bna	bna	PROPN
ftr-396	723	2	content	content	PROPN
ftr-396	723	3	also	also	ADV
ftr-396	723	4	can	can	AUX
ftr-396	723	5	be	be	AUX
ftr-396	723	6	integrated	integrate	VERB
ftr-396	723	7	into	into	ADP
ftr-396	723	8	the	the	DET
ftr-396	723	9	content	content	NOUN
ftr-396	723	10	on	on	ADP
ftr-396	723	11	the	the	DET
ftr-396	723	12	other	other	ADJ
ftr-396	723	13	platforms	platform	NOUN
ftr-396	723	14	.	.	PUNCT
ftr-396	724	1	94	94	X
ftr-396	724	2	.	.	PUNCT
ftr-396	725	1	see	see	VERB
ftr-396	725	2	supra	supra	NOUN
ftr-396	725	3	,	,	PUNCT
ftr-396	725	4	text	text	NOUN
ftr-396	725	5	accompanying	accompany	VERB
ftr-396	725	6	notes	note	NOUN
ftr-396	725	7	37	37	NUM
ftr-396	725	8	and	and	CCONJ
ftr-396	725	9	39	39	NUM
ftr-396	725	10	.	.	PUNCT
ftr-396	726	1	990	990	NUM
ftr-396	726	2	florida	florida	PROPN
ftr-396	726	3	tax	tax	NOUN
ftr-396	726	4	review	review	NOUN
ftr-396	726	5	[	[	X
ftr-396	726	6	vol	vol	NOUN
ftr-396	726	7	.	.	NOUN
ftr-396	726	8	8:9	8:9	NUM
ftr-396	726	9	electronic	electronic	ADJ
ftr-396	726	10	platforms	platform	NOUN
ftr-396	727	1	and	and	CCONJ
ftr-396	727	2	require	require	VERB
ftr-396	727	3	our	our	PRON
ftr-396	727	4	tax	tax	NOUN
ftr-396	727	5	llm	llm	PROPN
ftr-396	727	6	students	student	NOUN
ftr-396	727	7	to	to	PART
ftr-396	727	8	complete	complete	VERB
ftr-396	727	9	advanced	advanced	ADJ
ftr-396	727	10	tax	tax	NOUN
ftr-396	727	11	research	research	NOUN
ftr-396	727	12	training	training	NOUN
ftr-396	727	13	on	on	ADP
ftr-396	727	14	the	the	DET
ftr-396	727	15	lexisnexis	lexisnexis	NOUN
ftr-396	727	16	and	and	CCONJ
ftr-396	727	17	ria	ria	PROPN
ftr-396	727	18	checkpoint	checkpoint	NOUN
ftr-396	727	19	platforms	platform	NOUN
ftr-396	727	20	.	.	PUNCT
ftr-396	728	1	in	in	ADP
ftr-396	728	2	our	our	PRON
ftr-396	728	3	opinion	opinion	NOUN
ftr-396	728	4	,	,	PUNCT
ftr-396	728	5	the	the	DET
ftr-396	728	6	combined	combined	ADJ
ftr-396	728	7	lexisnexis	lexisnexis	PROPN
ftr-396	728	8	and	and	CCONJ
ftr-396	728	9	ria	ria	PROPN
ftr-396	728	10	checkpoint	checkpoint	NOUN
ftr-396	728	11	electronic	electronic	ADJ
ftr-396	728	12	databases	database	NOUN
ftr-396	728	13	offer	offer	VERB
ftr-396	728	14	our	our	PRON
ftr-396	728	15	students	student	NOUN
ftr-396	728	16	much	much	ADJ
ftr-396	728	17	of	of	ADP
ftr-396	728	18	the	the	DET
ftr-396	728	19	content	content	NOUN
ftr-396	728	20	they	they	PRON
ftr-396	728	21	might	might	AUX
ftr-396	728	22	require	require	VERB
ftr-396	728	23	to	to	PART
ftr-396	728	24	research	research	VERB
ftr-396	728	25	a	a	DET
ftr-396	728	26	tax	tax	NOUN
ftr-396	728	27	question	question	NOUN
ftr-396	728	28	in	in	ADP
ftr-396	728	29	practice	practice	NOUN
ftr-396	728	30	,	,	PUNCT
ftr-396	728	31	and	and	CCONJ
ftr-396	728	32	ria	ria	PROPN
ftr-396	728	33	checkpoint	checkpoint	NOUN
ftr-396	728	34	offers	offer	VERB
ftr-396	728	35	the	the	DET
ftr-396	728	36	benefit	benefit	NOUN
ftr-396	728	37	of	of	ADP
ftr-396	728	38	streamlined	streamlined	ADJ
ftr-396	728	39	functionality.95	functionality.95	NOUN
ftr-396	728	40	in	in	ADP
ftr-396	728	41	addition	addition	NOUN
ftr-396	728	42	,	,	PUNCT
ftr-396	728	43	we	we	PRON
ftr-396	728	44	offer	offer	VERB
ftr-396	728	45	print	print	NOUN
ftr-396	728	46	copies	copy	NOUN
ftr-396	728	47	of	of	ADP
ftr-396	728	48	cch	cch	NOUN
ftr-396	728	49	materials	material	NOUN
ftr-396	728	50	and	and	CCONJ
ftr-396	728	51	bna	bna	PROPN
ftr-396	728	52	portfolios	portfolio	NOUN
ftr-396	728	53	in	in	ADP
ftr-396	728	54	our	our	PRON
ftr-396	728	55	law	law	NOUN
ftr-396	728	56	library	library	NOUN
ftr-396	728	57	and	and	CCONJ
ftr-396	728	58	encourage	encourage	VERB
ftr-396	728	59	our	our	PRON
ftr-396	728	60	students	student	NOUN
ftr-396	728	61	to	to	PART
ftr-396	728	62	use	use	VERB
ftr-396	728	63	them.96	them.96	NOUN
ftr-396	728	64	we	we	PRON
ftr-396	728	65	also	also	ADV
ftr-396	728	66	encourage	encourage	VERB
ftr-396	728	67	our	our	PRON
ftr-396	728	68	students	student	NOUN
ftr-396	728	69	to	to	PART
ftr-396	728	70	search	search	VERB
ftr-396	728	71	for	for	ADP
ftr-396	728	72	new	new	ADJ
ftr-396	728	73	working	work	VERB
ftr-396	728	74	papers	paper	NOUN
ftr-396	728	75	and	and	CCONJ
ftr-396	728	76	articles	article	NOUN
ftr-396	728	77	in	in	ADP
ftr-396	728	78	the	the	DET
ftr-396	728	79	ssrn	ssrn	NOUN
ftr-396	728	80	e	e	NOUN
ftr-396	728	81	-	-	NOUN
ftr-396	728	82	library	library	NOUN
ftr-396	728	83	.	.	PUNCT
ftr-396	729	1	conclusion	conclusion	NOUN
ftr-396	729	2	the	the	DET
ftr-396	729	3	lexisnexis	lexisnexis	NOUN
ftr-396	729	4	,	,	PUNCT
ftr-396	729	5	westlaw	westlaw	NOUN
ftr-396	729	6	,	,	PUNCT
ftr-396	729	7	ria	ria	PROPN
ftr-396	729	8	checkpoint	checkpoint	NOUN
ftr-396	729	9	,	,	PUNCT
ftr-396	729	10	cch	cch	PROPN
ftr-396	729	11	,	,	PUNCT
ftr-396	729	12	and	and	CCONJ
ftr-396	729	13	bna	bna	PROPN
ftr-396	729	14	electronic	electronic	ADJ
ftr-396	729	15	tax	tax	NOUN
ftr-396	729	16	research	research	NOUN
ftr-396	729	17	platforms	platform	NOUN
ftr-396	729	18	constitute	constitute	VERB
ftr-396	729	19	a	a	DET
ftr-396	729	20	new	new	ADJ
ftr-396	729	21	virtual	virtual	ADJ
ftr-396	729	22	tax	tax	NOUN
ftr-396	729	23	library	library	NOUN
ftr-396	729	24	that	that	PRON
ftr-396	729	25	provides	provide	VERB
ftr-396	729	26	tax	tax	NOUN
ftr-396	729	27	researchers	researcher	NOUN
ftr-396	729	28	with	with	ADP
ftr-396	729	29	much	much	ADJ
ftr-396	729	30	of	of	ADP
ftr-396	729	31	the	the	DET
ftr-396	729	32	content	content	NOUN
ftr-396	729	33	and	and	CCONJ
ftr-396	729	34	functionality	functionality	NOUN
ftr-396	729	35	of	of	ADP
ftr-396	729	36	physical	physical	ADJ
ftr-396	729	37	libraries	library	NOUN
ftr-396	729	38	,	,	PUNCT
ftr-396	729	39	as	as	ADV
ftr-396	729	40	well	well	ADV
ftr-396	729	41	as	as	ADP
ftr-396	729	42	some	some	DET
ftr-396	729	43	functionality	functionality	NOUN
ftr-396	729	44	features	feature	NOUN
ftr-396	729	45	not	not	PART
ftr-396	729	46	provided	provide	VERB
ftr-396	729	47	by	by	ADP
ftr-396	729	48	physical	physical	ADJ
ftr-396	729	49	libraries	library	NOUN
ftr-396	729	50	.	.	PUNCT
ftr-396	730	1	the	the	DET
ftr-396	730	2	new	new	ADJ
ftr-396	730	3	virtual	virtual	ADJ
ftr-396	730	4	tax	tax	NOUN
ftr-396	730	5	library	library	NOUN
ftr-396	730	6	offers	offer	VERB
ftr-396	730	7	tax	tax	NOUN
ftr-396	730	8	researchers	researcher	NOUN
ftr-396	730	9	numerous	numerous	ADJ
ftr-396	730	10	benefits	benefit	NOUN
ftr-396	730	11	,	,	PUNCT
ftr-396	730	12	including	include	VERB
ftr-396	730	13	the	the	DET
ftr-396	730	14	convenience	convenience	NOUN
ftr-396	730	15	of	of	ADP
ftr-396	730	16	a	a	DET
ftr-396	730	17	portable	portable	ADJ
ftr-396	730	18	library	library	NOUN
ftr-396	730	19	,	,	PUNCT
ftr-396	730	20	more	more	ADV
ftr-396	730	21	reliable	reliable	ADJ
ftr-396	730	22	and	and	CCONJ
ftr-396	730	23	current	current	ADJ
ftr-396	730	24	research	research	NOUN
ftr-396	730	25	results	result	NOUN
ftr-396	730	26	,	,	PUNCT
ftr-396	730	27	increased	increase	VERB
ftr-396	730	28	research	research	NOUN
ftr-396	730	29	efficiency	efficiency	NOUN
ftr-396	730	30	,	,	PUNCT
ftr-396	730	31	and	and	CCONJ
ftr-396	730	32	reduced	reduce	VERB
ftr-396	730	33	research	research	NOUN
ftr-396	730	34	costs	cost	NOUN
ftr-396	730	35	.	.	PUNCT
ftr-396	731	1	tax	tax	NOUN
ftr-396	731	2	researchers	researcher	NOUN
ftr-396	731	3	should	should	AUX
ftr-396	731	4	update	update	VERB
ftr-396	731	5	their	their	PRON
ftr-396	731	6	tax	tax	NOUN
ftr-396	731	7	research	research	NOUN
ftr-396	731	8	techniques	technique	NOUN
ftr-396	731	9	to	to	PART
ftr-396	731	10	realize	realize	VERB
ftr-396	731	11	the	the	DET
ftr-396	731	12	benefits	benefit	NOUN
ftr-396	731	13	of	of	ADP
ftr-396	731	14	the	the	DET
ftr-396	731	15	new	new	ADJ
ftr-396	731	16	virtual	virtual	ADJ
ftr-396	731	17	tax	tax	NOUN
ftr-396	731	18	library	library	NOUN
ftr-396	731	19	.	.	PUNCT
ftr-396	732	1	the	the	DET
ftr-396	732	2	comparisons	comparison	NOUN
ftr-396	732	3	in	in	ADP
ftr-396	732	4	this	this	DET
ftr-396	732	5	article	article	NOUN
ftr-396	732	6	of	of	ADP
ftr-396	732	7	the	the	DET
ftr-396	732	8	content	content	NOUN
ftr-396	732	9	and	and	CCONJ
ftr-396	732	10	functionality	functionality	NOUN
ftr-396	732	11	features	feature	NOUN
ftr-396	732	12	offered	offer	VERB
ftr-396	732	13	by	by	ADP
ftr-396	732	14	the	the	DET
ftr-396	732	15	various	various	ADJ
ftr-396	732	16	electronic	electronic	ADJ
ftr-396	732	17	platforms	platform	NOUN
ftr-396	732	18	can	can	AUX
ftr-396	732	19	help	help	VERB
ftr-396	732	20	researchers	researcher	NOUN
ftr-396	732	21	decide	decide	VERB
ftr-396	732	22	which	which	DET
ftr-396	732	23	platforms	platform	NOUN
ftr-396	732	24	should	should	AUX
ftr-396	732	25	be	be	AUX
ftr-396	732	26	part	part	NOUN
ftr-396	732	27	of	of	ADP
ftr-396	732	28	their	their	PRON
ftr-396	732	29	updated	update	VERB
ftr-396	732	30	tax	tax	NOUN
ftr-396	732	31	research	research	NOUN
ftr-396	732	32	system	system	NOUN
ftr-396	732	33	.	.	PUNCT
ftr-396	733	1	the	the	DET
ftr-396	733	2	optimal	optimal	ADJ
ftr-396	733	3	combination	combination	NOUN
ftr-396	733	4	of	of	ADP
ftr-396	733	5	electronic	electronic	ADJ
ftr-396	733	6	tax	tax	NOUN
ftr-396	733	7	research	research	NOUN
ftr-396	733	8	platforms	platform	NOUN
ftr-396	733	9	will	will	AUX
ftr-396	733	10	depend	depend	VERB
ftr-396	733	11	on	on	ADP
ftr-396	733	12	various	various	ADJ
ftr-396	733	13	factors	factor	NOUN
ftr-396	733	14	,	,	PUNCT
ftr-396	733	15	but	but	CCONJ
ftr-396	733	16	we	we	PRON
ftr-396	733	17	generally	generally	ADV
ftr-396	733	18	recommend	recommend	VERB
ftr-396	733	19	subscribing	subscribe	VERB
ftr-396	733	20	either	either	CCONJ
ftr-396	733	21	to	to	PART
ftr-396	733	22	(	(	PUNCT
ftr-396	733	23	1	1	X
ftr-396	733	24	)	)	PUNCT
ftr-396	733	25	a	a	DET
ftr-396	733	26	combination	combination	NOUN
ftr-396	733	27	of	of	ADP
ftr-396	733	28	lexisnexis	lexisnexis	NOUN
ftr-396	733	29	(	(	PUNCT
ftr-396	733	30	with	with	ADP
ftr-396	733	31	cch	cch	PROPN
ftr-396	733	32	content	content	NOUN
ftr-396	733	33	)	)	PUNCT
ftr-396	733	34	and	and	CCONJ
ftr-396	733	35	ria	ria	PROPN
ftr-396	733	36	checkpoint	checkpoint	NOUN
ftr-396	733	37	or	or	CCONJ
ftr-396	733	38	(	(	PUNCT
ftr-396	733	39	2	2	X
ftr-396	733	40	)	)	PUNCT
ftr-396	733	41	a	a	DET
ftr-396	733	42	combination	combination	NOUN
ftr-396	733	43	of	of	ADP
ftr-396	733	44	westlaw	westlaw	NOUN
ftr-396	733	45	and	and	CCONJ
ftr-396	733	46	cch	cch	NOUN
ftr-396	733	47	.	.	PUNCT
ftr-396	734	1	we	we	PRON
ftr-396	734	2	prefer	prefer	VERB
ftr-396	734	3	the	the	DET
ftr-396	734	4	former	former	ADJ
ftr-396	734	5	combination	combination	NOUN
ftr-396	734	6	,	,	PUNCT
ftr-396	734	7	which	which	PRON
ftr-396	734	8	combines	combine	VERB
ftr-396	734	9	the	the	DET
ftr-396	734	10	comprehensive	comprehensive	ADJ
ftr-396	734	11	content	content	NOUN
ftr-396	734	12	available	available	ADJ
ftr-396	734	13	on	on	ADP
ftr-396	734	14	the	the	DET
ftr-396	734	15	lexisnexis	lexisnexis	NOUN
ftr-396	734	16	platform	platform	NOUN
ftr-396	734	17	(	(	PUNCT
ftr-396	734	18	including	include	VERB
ftr-396	734	19	legislative	legislative	ADJ
ftr-396	734	20	histories	history	NOUN
ftr-396	734	21	,	,	PUNCT
ftr-396	734	22	law	law	NOUN
ftr-396	734	23	review	review	NOUN
ftr-396	734	24	articles	article	NOUN
ftr-396	734	25	,	,	PUNCT
ftr-396	734	26	and	and	CCONJ
ftr-396	734	27	tax	tax	NOUN
ftr-396	734	28	analysts	analyst	NOUN
ftr-396	734	29	materials	material	NOUN
ftr-396	734	30	)	)	PUNCT
ftr-396	734	31	with	with	ADP
ftr-396	734	32	95	95	NUM
ftr-396	734	33	.	.	PUNCT
ftr-396	735	1	in	in	ADP
ftr-396	735	2	our	our	PRON
ftr-396	735	3	opinion	opinion	NOUN
ftr-396	735	4	,	,	PUNCT
ftr-396	735	5	westlaw	westlaw	NOUN
ftr-396	735	6	offers	offer	VERB
ftr-396	735	7	more	more	ADV
ftr-396	735	8	efficient	efficient	ADJ
ftr-396	735	9	tax	tax	NOUN
ftr-396	735	10	research	research	NOUN
ftr-396	735	11	functionality	functionality	NOUN
ftr-396	735	12	than	than	ADP
ftr-396	735	13	lexisnexis	lexisnexis	NOUN
ftr-396	735	14	(	(	PUNCT
ftr-396	735	15	with	with	ADP
ftr-396	735	16	the	the	DET
ftr-396	735	17	caveat	caveat	NOUN
ftr-396	735	18	that	that	SCONJ
ftr-396	735	19	the	the	DET
ftr-396	735	20	new	new	ADJ
ftr-396	735	21	lexisnexis	lexisnexis	NOUN
ftr-396	735	22	“	"	PUNCT
ftr-396	735	23	tax	tax	NOUN
ftr-396	735	24	center	center	NOUN
ftr-396	735	25	”	"	PUNCT
ftr-396	735	26	platform	platform	NOUN
ftr-396	735	27	may	may	AUX
ftr-396	735	28	offer	offer	VERB
ftr-396	735	29	more	more	ADV
ftr-396	735	30	streamlined	streamlined	ADJ
ftr-396	735	31	functionality	functionality	NOUN
ftr-396	735	32	for	for	ADP
ftr-396	735	33	tax	tax	NOUN
ftr-396	735	34	research	research	NOUN
ftr-396	735	35	)	)	PUNCT
ftr-396	735	36	.	.	PUNCT
ftr-396	736	1	we	we	PRON
ftr-396	736	2	definitely	definitely	ADV
ftr-396	736	3	wanted	want	VERB
ftr-396	736	4	to	to	PART
ftr-396	736	5	train	train	VERB
ftr-396	736	6	our	our	PRON
ftr-396	736	7	students	student	NOUN
ftr-396	736	8	on	on	ADP
ftr-396	736	9	ria	ria	PROPN
ftr-396	736	10	checkpoint	checkpoint	NOUN
ftr-396	736	11	,	,	PUNCT
ftr-396	736	12	however	however	ADV
ftr-396	736	13	,	,	PUNCT
ftr-396	736	14	due	due	ADP
ftr-396	736	15	to	to	ADP
ftr-396	736	16	the	the	DET
ftr-396	736	17	exceptional	exceptional	ADJ
ftr-396	736	18	functionality	functionality	NOUN
ftr-396	736	19	features	feature	NOUN
ftr-396	736	20	offered	offer	VERB
ftr-396	736	21	on	on	ADP
ftr-396	736	22	ria	ria	PROPN
ftr-396	736	23	checkpoint	checkpoint	NOUN
ftr-396	736	24	,	,	PUNCT
ftr-396	736	25	and	and	CCONJ
ftr-396	736	26	thought	think	VERB
ftr-396	736	27	that	that	SCONJ
ftr-396	736	28	ria	ria	PROPN
ftr-396	736	29	checkpoint	checkpoint	NOUN
ftr-396	736	30	is	be	AUX
ftr-396	736	31	better	well	ADV
ftr-396	736	32	paired	pair	VERB
ftr-396	736	33	with	with	ADP
ftr-396	736	34	lexisnexis	lexisnexis	NOUN
ftr-396	736	35	to	to	PART
ftr-396	736	36	offer	offer	VERB
ftr-396	736	37	our	our	PRON
ftr-396	736	38	students	student	NOUN
ftr-396	736	39	a	a	DET
ftr-396	736	40	greater	great	ADJ
ftr-396	736	41	variety	variety	NOUN
ftr-396	736	42	of	of	ADP
ftr-396	736	43	tax	tax	NOUN
ftr-396	736	44	content	content	NOUN
ftr-396	736	45	(	(	PUNCT
ftr-396	736	46	including	include	VERB
ftr-396	736	47	tax	tax	NOUN
ftr-396	736	48	analysts	analyst	NOUN
ftr-396	736	49	materials	material	NOUN
ftr-396	736	50	)	)	PUNCT
ftr-396	736	51	.	.	PUNCT
ftr-396	737	1	96	96	X
ftr-396	737	2	.	.	PUNCT
ftr-396	738	1	we	we	PRON
ftr-396	738	2	assign	assign	VERB
ftr-396	738	3	our	our	PRON
ftr-396	738	4	tax	tax	NOUN
ftr-396	738	5	llm	llm	PROPN
ftr-396	738	6	students	student	NOUN
ftr-396	738	7	a	a	DET
ftr-396	738	8	mandatory	mandatory	ADJ
ftr-396	738	9	“	"	PUNCT
ftr-396	738	10	open	open	ADJ
ftr-396	738	11	universe	universe	NOUN
ftr-396	738	12	”	"	PUNCT
ftr-396	738	13	tax	tax	NOUN
ftr-396	738	14	research	research	NOUN
ftr-396	738	15	and	and	CCONJ
ftr-396	738	16	writing	writing	NOUN
ftr-396	738	17	assignment	assignment	NOUN
ftr-396	738	18	.	.	PUNCT
ftr-396	739	1	part	part	NOUN
ftr-396	739	2	of	of	ADP
ftr-396	739	3	the	the	DET
ftr-396	739	4	grade	grade	NOUN
ftr-396	739	5	for	for	ADP
ftr-396	739	6	their	their	PRON
ftr-396	739	7	work	work	NOUN
ftr-396	739	8	depends	depend	VERB
ftr-396	739	9	on	on	ADP
ftr-396	739	10	the	the	DET
ftr-396	739	11	sources	source	NOUN
ftr-396	739	12	they	they	PRON
ftr-396	739	13	find	find	VERB
ftr-396	739	14	in	in	ADP
ftr-396	739	15	their	their	PRON
ftr-396	739	16	research	research	NOUN
ftr-396	739	17	.	.	PUNCT
ftr-396	740	1	if	if	SCONJ
ftr-396	740	2	we	we	PRON
ftr-396	740	3	had	have	AUX
ftr-396	740	4	given	give	VERB
ftr-396	740	5	our	our	PRON
ftr-396	740	6	students	student	NOUN
ftr-396	740	7	the	the	DET
ftr-396	740	8	rmail	rmail	ADJ
ftr-396	740	9	research	research	NOUN
ftr-396	740	10	hypothetical	hypothetical	ADJ
ftr-396	740	11	,	,	PUNCT
ftr-396	740	12	we	we	PRON
ftr-396	740	13	would	would	AUX
ftr-396	740	14	have	have	AUX
ftr-396	740	15	expected	expect	VERB
ftr-396	740	16	them	they	PRON
ftr-396	740	17	to	to	PART
ftr-396	740	18	find	find	VERB
ftr-396	740	19	all	all	PRON
ftr-396	740	20	of	of	ADP
ftr-396	740	21	the	the	DET
ftr-396	740	22	sources	source	NOUN
ftr-396	740	23	we	we	PRON
ftr-396	740	24	found	find	VERB
ftr-396	740	25	,	,	PUNCT
ftr-396	740	26	not	not	PART
ftr-396	740	27	just	just	ADV
ftr-396	740	28	the	the	DET
ftr-396	740	29	sources	source	NOUN
ftr-396	740	30	available	available	ADJ
ftr-396	740	31	in	in	ADP
ftr-396	740	32	the	the	DET
ftr-396	740	33	electronic	electronic	ADJ
ftr-396	740	34	databases	database	NOUN
ftr-396	740	35	.	.	PUNCT
ftr-396	741	1	2008	2008	NUM
ftr-396	742	1	the	the	DET
ftr-396	742	2	virtural	virtural	ADJ
ftr-396	742	3	tax	tax	NOUN
ftr-396	742	4	library	library	NOUN
ftr-396	742	5	991	991	NUM
ftr-396	742	6	the	the	DET
ftr-396	742	7	user	user	NOUN
ftr-396	742	8	-	-	PUNCT
ftr-396	742	9	friendly	friendly	ADJ
ftr-396	742	10	functionality	functionality	NOUN
ftr-396	742	11	features	feature	NOUN
ftr-396	742	12	and	and	CCONJ
ftr-396	742	13	authoritative	authoritative	ADJ
ftr-396	742	14	warren	warren	PROPN
ftr-396	742	15	,	,	PUNCT
ftr-396	742	16	gorham	gorham	PROPN
ftr-396	742	17	&	&	CCONJ
ftr-396	742	18	lamont	lamont	PROPN
ftr-396	742	19	materials	material	NOUN
ftr-396	742	20	that	that	PRON
ftr-396	742	21	are	be	AUX
ftr-396	742	22	available	available	ADJ
ftr-396	742	23	on	on	ADP
ftr-396	742	24	the	the	DET
ftr-396	742	25	ria	ria	PROPN
ftr-396	742	26	checkpoint	checkpoint	NOUN
ftr-396	742	27	platform	platform	NOUN
ftr-396	742	28	.	.	PUNCT
ftr-396	743	1	97	97	NUM
ftr-396	743	2	97	97	NUM
ftr-396	743	3	.	.	PUNCT
ftr-396	744	1	cost	cost	NOUN
ftr-396	744	2	permitting	permitting	NOUN
ftr-396	745	1	,	,	PUNCT
ftr-396	745	2	we	we	PRON
ftr-396	745	3	also	also	ADV
ftr-396	745	4	recommend	recommend	VERB
ftr-396	745	5	subscribing	subscribe	VERB
ftr-396	745	6	to	to	ADP
ftr-396	745	7	bna	bna	VERB
ftr-396	745	8	and	and	CCONJ
ftr-396	745	9	adding	add	VERB
ftr-396	745	10	the	the	DET
ftr-396	745	11	bna	bna	PROPN
ftr-396	745	12	content	content	PROPN
ftr-396	745	13	(	(	PUNCT
ftr-396	745	14	including	include	VERB
ftr-396	745	15	the	the	DET
ftr-396	745	16	excellent	excellent	ADJ
ftr-396	745	17	tax	tax	NOUN
ftr-396	745	18	management	management	NOUN
ftr-396	745	19	portfolios	portfolio	NOUN
ftr-396	745	20	)	)	PUNCT
ftr-396	745	21	to	to	ADP
ftr-396	745	22	the	the	DET
ftr-396	745	23	ria	ria	PROPN
ftr-396	745	24	checkpoint	checkpoint	NOUN
ftr-396	745	25	platform	platform	NOUN
ftr-396	745	26	.	.	PUNCT