id	sid	tid	token	lemma	pos
ftr-398	1	1	florida	florida	PROPN
ftr-398	1	2	tax	tax	NOUN
ftr-398	1	3	review	review	NOUN
ftr-398	1	4	volume	volume	NOUN
ftr-398	1	5	7	7	NUM
ftr-398	1	6	2005	2005	NUM
ftr-398	1	7	number	number	NOUN
ftr-398	1	8	1	1	NUM
ftr-398	1	9	is	be	AUX
ftr-398	1	10	the	the	DET
ftr-398	1	11	nation	nation	NOUN
ftr-398	1	12	of	of	ADP
ftr-398	1	13	immigrants	immigrant	NOUN
ftr-398	1	14	punishing	punish	VERB
ftr-398	1	15	its	its	PRON
ftr-398	1	16	emigrants	emigrant	NOUN
ftr-398	1	17	:	:	PUNCT
ftr-398	1	18	a	a	DET
ftr-398	1	19	critical	critical	ADJ
ftr-398	1	20	review	review	NOUN
ftr-398	1	21	of	of	ADP
ftr-398	1	22	the	the	DET
ftr-398	1	23	expatriation	expatriation	NOUN
ftr-398	1	24	rules	rule	NOUN
ftr-398	1	25	revised	revise	VERB
ftr-398	1	26	by	by	ADP
ftr-398	1	27	the	the	DET
ftr-398	1	28	american	american	PROPN
ftr-398	1	29	jobs	jobs	PROPN
ftr-398	1	30	creation	creation	PROPN
ftr-398	1	31	act	act	NOUN
ftr-398	1	32	of	of	ADP
ftr-398	1	33	2004	2004	NUM
ftr-398	1	34	eva	eva	PROPN
ftr-398	1	35	farkas	farkas	PROPN
ftr-398	1	36	-	-	PUNCT
ftr-398	1	37	dinardo†	dinardo†	PROPN
ftr-398	1	38	i.	i.	NOUN
ftr-398	1	39	introduction	introduction	NOUN
ftr-398	1	40	.	.	PUNCT
ftr-398	2	1	.........................................................................................	.........................................................................................	PUNCT
ftr-398	2	2	7	7	NUM
ftr-398	2	3	ii	ii	NOUN
ftr-398	2	4	.	.	PUNCT
ftr-398	3	1	normative	normative	ADJ
ftr-398	3	2	principles	principle	NOUN
ftr-398	3	3	:	:	PUNCT
ftr-398	3	4	coherence	coherence	NOUN
ftr-398	3	5	and	and	CCONJ
ftr-398	3	6	distributive	distributive	ADJ
ftr-398	3	7	justice	justice	NOUN
ftr-398	3	8	.	.	PUNCT
ftr-398	4	1	..	..	PUNCT
ftr-398	4	2	9	9	NUM
ftr-398	4	3	a.	a.	NOUN
ftr-398	4	4	nonresident	nonresident	NOUN
ftr-398	4	5	aliens	alien	NOUN
ftr-398	4	6	.	.	PUNCT
ftr-398	4	7	.......................................................................	.......................................................................	PUNCT
ftr-398	5	1	9	9	NUM
ftr-398	5	2	1.u.s	1.u.s	NUM
ftr-398	5	3	.	.	PUNCT
ftr-398	5	4	income	income	NOUN
ftr-398	5	5	taxation	taxation	NOUN
ftr-398	5	6	.	.	PUNCT
ftr-398	5	7	.......................................................	.......................................................	PUNCT
ftr-398	6	1	9	9	NUM
ftr-398	6	2	2	2	NUM
ftr-398	6	3	.	.	PUNCT
ftr-398	6	4	u.s	u.s	PROPN
ftr-398	6	5	.	.	PROPN
ftr-398	6	6	estate	estate	NOUN
ftr-398	6	7	and	and	CCONJ
ftr-398	6	8	gift	gift	NOUN
ftr-398	6	9	taxation	taxation	NOUN
ftr-398	6	10	.........................................	.........................................	PUNCT
ftr-398	7	1	10	10	NUM
ftr-398	7	2	b.	b.	PROPN
ftr-398	7	3	u.s	u.s	PROPN
ftr-398	7	4	.	.	PROPN
ftr-398	7	5	persons	person	NOUN
ftr-398	7	6	................................................................................	................................................................................	PUNCT
ftr-398	8	1	11	11	NUM
ftr-398	8	2	1	1	NUM
ftr-398	8	3	.	.	PUNCT
ftr-398	8	4	u.s	u.s	PROPN
ftr-398	8	5	.	.	PROPN
ftr-398	8	6	income	income	NOUN
ftr-398	8	7	taxation	taxation	NOUN
ftr-398	8	8	.	.	PUNCT
ftr-398	9	1	....................................................	....................................................	PUNCT
ftr-398	10	1	11	11	NUM
ftr-398	10	2	2	2	X
ftr-398	10	3	.	.	PUNCT
ftr-398	10	4	u.s	u.s	PROPN
ftr-398	10	5	.	.	PROPN
ftr-398	10	6	estate	estate	NOUN
ftr-398	10	7	and	and	CCONJ
ftr-398	10	8	gift	gift	NOUN
ftr-398	10	9	taxation	taxation	NOUN
ftr-398	10	10	.	.	PUNCT
ftr-398	11	1	.......................................	.......................................	PUNCT
ftr-398	12	1	19	19	NUM
ftr-398	12	2	c.	c.	PROPN
ftr-398	12	3	summary	summary	NOUN
ftr-398	12	4	.	.	PUNCT
ftr-398	13	1	....................................................................................	....................................................................................	PUNCT
ftr-398	14	1	20	20	NUM
ftr-398	14	2	iii	iii	NOUN
ftr-398	14	3	.	.	PUNCT
ftr-398	15	1	an	an	DET
ftr-398	15	2	alternative	alternative	ADJ
ftr-398	15	3	method	method	NOUN
ftr-398	15	4	of	of	ADP
ftr-398	15	5	taxation	taxation	NOUN
ftr-398	15	6	–	–	PUNCT
ftr-398	15	7	taxation	taxation	NOUN
ftr-398	15	8	of	of	ADP
ftr-398	15	9	expatriates	expatriate	NOUN
ftr-398	15	10	.	.	PUNCT
ftr-398	16	1	......................................................................................	......................................................................................	PUNCT
ftr-398	17	1	20	20	NUM
ftr-398	17	2	a.	a.	NOUN
ftr-398	17	3	background	background	NOUN
ftr-398	17	4	.................................................................................	.................................................................................	PUNCT
ftr-398	17	5	20	20	NUM
ftr-398	17	6	b.	b.	PROPN
ftr-398	17	7	expatriation	expatriation	NOUN
ftr-398	17	8	provisions	provision	NOUN
ftr-398	17	9	under	under	ADP
ftr-398	17	10	fita	fita	PROPN
ftr-398	17	11	..........................................	..........................................	PROPN
ftr-398	17	12	21	21	NUM
ftr-398	17	13	c.	c.	PROPN
ftr-398	17	14	expatriation	expatriation	NOUN
ftr-398	17	15	provisions	provision	NOUN
ftr-398	17	16	under	under	ADP
ftr-398	17	17	hipaa	hipaa	NOUN
ftr-398	17	18	.	.	PUNCT
ftr-398	17	19	.....................................	.....................................	PUNCT
ftr-398	18	1	23	23	NUM
ftr-398	18	2	1	1	NUM
ftr-398	18	3	.	.	PUNCT
ftr-398	18	4	individuals	individual	NOUN
ftr-398	18	5	subject	subject	ADJ
ftr-398	18	6	to	to	ADP
ftr-398	18	7	the	the	DET
ftr-398	18	8	alternative	alternative	ADJ
ftr-398	18	9	method	method	NOUN
ftr-398	18	10	of	of	ADP
ftr-398	18	11	taxation	taxation	NOUN
ftr-398	18	12	.	.	PUNCT
ftr-398	19	1	....................................................................	....................................................................	PUNCT
ftr-398	20	1	23	23	NUM
ftr-398	20	2	2	2	NUM
ftr-398	20	3	.	.	PUNCT
ftr-398	20	4	exceptions	exception	NOUN
ftr-398	20	5	to	to	ADP
ftr-398	20	6	treatment	treatment	NOUN
ftr-398	20	7	as	as	ADP
ftr-398	20	8	an	an	DET
ftr-398	20	9	expatriate	expatriate	NOUN
ftr-398	20	10	......................	......................	PUNCT
ftr-398	20	11	25	25	NUM
ftr-398	20	12	3	3	NUM
ftr-398	20	13	.	.	PUNCT
ftr-398	21	1	the	the	DET
ftr-398	21	2	alternative	alternative	ADJ
ftr-398	21	3	method	method	NOUN
ftr-398	21	4	of	of	ADP
ftr-398	21	5	taxation	taxation	NOUN
ftr-398	21	6	...............................	...............................	PUNCT
ftr-398	21	7	27	27	NUM
ftr-398	21	8	4	4	NUM
ftr-398	21	9	.	.	PUNCT
ftr-398	22	1	coordination	coordination	NOUN
ftr-398	22	2	with	with	ADP
ftr-398	22	3	immigration	immigration	NOUN
ftr-398	22	4	rules	rule	NOUN
ftr-398	22	5	............................	............................	PUNCT
ftr-398	22	6	29	29	NUM
ftr-398	22	7	5	5	NUM
ftr-398	22	8	.	.	PUNCT
ftr-398	22	9	procedural	procedural	ADJ
ftr-398	22	10	rules	rule	NOUN
ftr-398	22	11	and	and	CCONJ
ftr-398	22	12	requirements	requirement	NOUN
ftr-398	22	13	.	.	PUNCT
ftr-398	23	1	.............................	.............................	PUNCT
ftr-398	24	1	29	29	NUM
ftr-398	24	2	6	6	NUM
ftr-398	24	3	.	.	PUNCT
ftr-398	24	4	need	need	NOUN
ftr-398	24	5	for	for	ADP
ftr-398	24	6	change	change	NOUN
ftr-398	24	7	?	?	PUNCT
ftr-398	24	8	.	.	PUNCT
ftr-398	25	1	.........................................................	.........................................................	PUNCT
ftr-398	26	1	30	30	NUM
ftr-398	26	2	7	7	NUM
ftr-398	26	3	.	.	PUNCT
ftr-398	26	4	summary	summary	NOUN
ftr-398	26	5	.	.	PUNCT
ftr-398	27	1	.......................................................................	.......................................................................	PUNCT
ftr-398	28	1	30	30	NUM
ftr-398	28	2	iv	iv	NUM
ftr-398	28	3	.	.	PUNCT
ftr-398	28	4	expatriation	expatriation	NOUN
ftr-398	28	5	provisions	provision	NOUN
ftr-398	28	6	under	under	ADP
ftr-398	28	7	the	the	DET
ftr-398	28	8	jobs	job	NOUN
ftr-398	28	9	act	act	PROPN
ftr-398	28	10	............................	............................	PUNCT
ftr-398	28	11	31	31	NUM
ftr-398	28	12	a.	a.	NOUN
ftr-398	28	13	individuals	individual	NOUN
ftr-398	28	14	subject	subject	ADJ
ftr-398	28	15	to	to	ADP
ftr-398	28	16	the	the	DET
ftr-398	28	17	alternative	alternative	ADJ
ftr-398	28	18	method	method	NOUN
ftr-398	28	19	of	of	ADP
ftr-398	28	20	taxation	taxation	NOUN
ftr-398	28	21	.	.	PUNCT
ftr-398	29	1	........	........	PUNCT
ftr-398	30	1	31	31	NUM
ftr-398	30	2	b.	b.	NOUN
ftr-398	30	3	exceptions	exception	NOUN
ftr-398	30	4	to	to	ADP
ftr-398	30	5	treatment	treatment	NOUN
ftr-398	30	6	as	as	ADP
ftr-398	30	7	an	an	DET
ftr-398	30	8	expatriate	expatriate	NOUN
ftr-398	30	9	.	.	PUNCT
ftr-398	30	10	.................................	.................................	PUNCT
ftr-398	31	1	32	32	NUM
ftr-398	31	2	c.	c.	NOUN
ftr-398	31	3	the	the	DET
ftr-398	31	4	alternative	alternative	ADJ
ftr-398	31	5	method	method	NOUN
ftr-398	31	6	of	of	ADP
ftr-398	31	7	taxation	taxation	NOUN
ftr-398	31	8	.	.	PUNCT
ftr-398	32	1	..........................................	..........................................	PUNCT
ftr-398	33	1	36	36	NUM
ftr-398	33	2	d.	d.	PROPN
ftr-398	33	3	tax	tax	NOUN
ftr-398	33	4	rules	rule	NOUN
ftr-398	33	5	for	for	ADP
ftr-398	33	6	determining	determine	VERB
ftr-398	33	7	citizenship	citizenship	NOUN
ftr-398	33	8	and	and	CCONJ
ftr-398	33	9	residency	residency	NOUN
ftr-398	33	10	termination	termination	NOUN
ftr-398	33	11	.	.	PUNCT
ftr-398	34	1	...............................................................................	...............................................................................	PUNCT
ftr-398	35	1	37	37	NUM
ftr-398	35	2	e.	e.	PROPN
ftr-398	35	3	procedural	procedural	ADJ
ftr-398	35	4	rules	rule	NOUN
ftr-398	35	5	.	.	PUNCT
ftr-398	35	6	.......................................................................	.......................................................................	PUNCT
ftr-398	36	1	38	38	NUM
ftr-398	36	2	†associate	†associate	NOUN
ftr-398	36	3	,	,	PUNCT
ftr-398	36	4	alston	alston	PROPN
ftr-398	36	5	&	&	CCONJ
ftr-398	36	6	bird	bird	PROPN
ftr-398	36	7	llp	llp	PROPN
ftr-398	36	8	,	,	PUNCT
ftr-398	36	9	new	new	PROPN
ftr-398	36	10	york	york	PROPN
ftr-398	36	11	.	.	PUNCT
ftr-398	37	1	b.s	b.s	PROPN
ftr-398	37	2	.	.	PROPN
ftr-398	37	3	,	,	PUNCT
ftr-398	37	4	1995	1995	NUM
ftr-398	37	5	fordham	fordham	PROPN
ftr-398	37	6	university	university	PROPN
ftr-398	37	7	;	;	PUNCT
ftr-398	37	8	j.d	j.d	PROPN
ftr-398	37	9	.	.	PROPN
ftr-398	37	10	,	,	PUNCT
ftr-398	37	11	2002	2002	NUM
ftr-398	37	12	,	,	PUNCT
ftr-398	37	13	fordham	fordham	PROPN
ftr-398	37	14	university	university	PROPN
ftr-398	37	15	;	;	PUNCT
ftr-398	37	16	ll.m	ll.m	X
ftr-398	37	17	.	.	PUNCT
ftr-398	38	1	(	(	PUNCT
ftr-398	38	2	taxation	taxation	NOUN
ftr-398	38	3	)	)	PUNCT
ftr-398	38	4	,	,	PUNCT
ftr-398	38	5	may	may	AUX
ftr-398	38	6	2005	2005	NUM
ftr-398	38	7	,	,	PUNCT
ftr-398	38	8	new	new	PROPN
ftr-398	38	9	york	york	PROPN
ftr-398	38	10	university	university	PROPN
ftr-398	38	11	.	.	PUNCT
ftr-398	39	1	i	i	PRON
ftr-398	39	2	would	would	AUX
ftr-398	39	3	like	like	VERB
ftr-398	39	4	to	to	PART
ftr-398	39	5	thank	thank	VERB
ftr-398	39	6	edward	edward	PROPN
ftr-398	39	7	tanenbaum	tanenbaum	PROPN
ftr-398	39	8	,	,	PUNCT
ftr-398	39	9	kevin	kevin	PROPN
ftr-398	39	10	rowe	rowe	PROPN
ftr-398	39	11	,	,	PUNCT
ftr-398	39	12	and	and	CCONJ
ftr-398	39	13	gideon	gideon	PROPN
ftr-398	39	14	alpert	alpert	PROPN
ftr-398	39	15	for	for	ADP
ftr-398	39	16	their	their	PRON
ftr-398	39	17	support	support	NOUN
ftr-398	39	18	.	.	PUNCT
ftr-398	40	1	5	5	NUM
ftr-398	40	2	6	6	NUM
ftr-398	40	3	florida	florida	PROPN
ftr-398	40	4	tax	tax	NOUN
ftr-398	40	5	review	review	NOUN
ftr-398	40	6	[	[	X
ftr-398	40	7	vol.7:1	vol.7:1	NOUN
ftr-398	40	8	f.	f.	PROPN
ftr-398	40	9	coordination	coordination	PROPN
ftr-398	40	10	with	with	ADP
ftr-398	40	11	immigration	immigration	NOUN
ftr-398	40	12	provisions	provision	NOUN
ftr-398	40	13	.	.	PUNCT
ftr-398	41	1	...............................	...............................	PUNCT
ftr-398	42	1	38	38	NUM
ftr-398	42	2	g.	g.	PROPN
ftr-398	42	3	summary	summary	NOUN
ftr-398	42	4	.....................................................................................	.....................................................................................	PUNCT
ftr-398	43	1	38	38	NUM
ftr-398	43	2	v.	v.	ADP
ftr-398	43	3	a	a	DET
ftr-398	43	4	fair	fair	ADJ
ftr-398	43	5	system	system	NOUN
ftr-398	43	6	of	of	ADP
ftr-398	43	7	taxation	taxation	NOUN
ftr-398	43	8	for	for	ADP
ftr-398	43	9	expatriates	expatriate	NOUN
ftr-398	43	10	................................	................................	PUNCT
ftr-398	43	11	39	39	NUM
ftr-398	43	12	a.	a.	NOUN
ftr-398	43	13	mark	mark	PROPN
ftr-398	43	14	-	-	PUNCT
ftr-398	43	15	to	to	ADP
ftr-398	43	16	-	-	PUNCT
ftr-398	43	17	market	market	NOUN
ftr-398	43	18	regime	regime	NOUN
ftr-398	43	19	would	would	AUX
ftr-398	43	20	end	end	VERB
ftr-398	43	21	expatriation	expatriation	NOUN
ftr-398	43	22	for	for	ADP
ftr-398	43	23	the	the	DET
ftr-398	43	24	purpose	purpose	NOUN
ftr-398	43	25	of	of	ADP
ftr-398	43	26	tax	tax	NOUN
ftr-398	43	27	avoidance	avoidance	NOUN
ftr-398	43	28	.	.	PUNCT
ftr-398	44	1	..............................................	..............................................	PUNCT
ftr-398	45	1	40	40	NUM
ftr-398	45	2	b.	b.	PROPN
ftr-398	45	3	mark	mark	PROPN
ftr-398	45	4	-	-	PUNCT
ftr-398	45	5	to	to	ADP
ftr-398	45	6	-	-	PUNCT
ftr-398	45	7	market	market	NOUN
ftr-398	45	8	regime	regime	NOUN
ftr-398	45	9	would	would	AUX
ftr-398	45	10	be	be	AUX
ftr-398	45	11	applied	apply	VERB
ftr-398	45	12	on	on	ADP
ftr-398	45	13	the	the	DET
ftr-398	45	14	basis	basis	NOUN
ftr-398	45	15	of	of	ADP
ftr-398	45	16	the	the	DET
ftr-398	45	17	expatriate	expatriate	NOUN
ftr-398	45	18	’s	’s	PART
ftr-398	45	19	ability	ability	NOUN
ftr-398	45	20	to	to	PART
ftr-398	45	21	pay	pay	VERB
ftr-398	45	22	.	.	PUNCT
ftr-398	46	1	...............................................	...............................................	PUNCT
ftr-398	47	1	40	40	NUM
ftr-398	47	2	c.	c.	PROPN
ftr-398	47	3	mark	mark	PROPN
ftr-398	47	4	-	-	PUNCT
ftr-398	47	5	to	to	ADP
ftr-398	47	6	-	-	PUNCT
ftr-398	47	7	market	market	NOUN
ftr-398	47	8	regime	regime	NOUN
ftr-398	47	9	would	would	AUX
ftr-398	47	10	reduce	reduce	VERB
ftr-398	47	11	economic	economic	ADJ
ftr-398	47	12	inefficiency	inefficiency	NOUN
ftr-398	47	13	.	.	PUNCT
ftr-398	48	1	.................................................................................	.................................................................................	PUNCT
ftr-398	49	1	40	40	NUM
ftr-398	49	2	d.	d.	PROPN
ftr-398	49	3	mark	mark	PROPN
ftr-398	49	4	-	-	PUNCT
ftr-398	49	5	to	to	ADP
ftr-398	49	6	-	-	PUNCT
ftr-398	49	7	market	market	NOUN
ftr-398	49	8	regime	regime	NOUN
ftr-398	49	9	would	would	AUX
ftr-398	49	10	reduce	reduce	VERB
ftr-398	49	11	unequal	unequal	ADJ
ftr-398	49	12	treatment	treatment	NOUN
ftr-398	49	13	of	of	ADP
ftr-398	49	14	expatriates	expatriate	NOUN
ftr-398	49	15	.	.	PUNCT
ftr-398	50	1	.............................................................................	.............................................................................	PUNCT
ftr-398	51	1	41	41	NUM
ftr-398	51	2	e.	e.	PROPN
ftr-398	51	3	mark	mark	PROPN
ftr-398	51	4	-	-	PUNCT
ftr-398	51	5	to	to	ADP
ftr-398	51	6	-	-	PUNCT
ftr-398	51	7	market	market	NOUN
ftr-398	51	8	regime	regime	NOUN
ftr-398	51	9	would	would	AUX
ftr-398	51	10	be	be	AUX
ftr-398	51	11	easier	easy	ADJ
ftr-398	51	12	to	to	PART
ftr-398	51	13	manage	manage	VERB
ftr-398	51	14	.	.	PUNCT
ftr-398	52	1	...............	...............	PUNCT
ftr-398	53	1	41	41	NUM
ftr-398	53	2	f.	f.	PROPN
ftr-398	53	3	mark	mark	PROPN
ftr-398	53	4	-	-	PUNCT
ftr-398	53	5	to	to	ADP
ftr-398	53	6	-	-	PUNCT
ftr-398	53	7	market	market	NOUN
ftr-398	53	8	regime	regime	NOUN
ftr-398	53	9	would	would	AUX
ftr-398	53	10	eliminate	eliminate	VERB
ftr-398	53	11	the	the	DET
ftr-398	53	12	need	need	NOUN
ftr-398	53	13	for	for	ADP
ftr-398	53	14	alternative	alternative	ADJ
ftr-398	53	15	estate	estate	NOUN
ftr-398	53	16	and	and	CCONJ
ftr-398	53	17	gift	gift	NOUN
ftr-398	53	18	tax	tax	NOUN
ftr-398	53	19	provisions	provision	NOUN
ftr-398	53	20	.	.	PUNCT
ftr-398	54	1	................................	................................	PUNCT
ftr-398	55	1	42	42	NUM
ftr-398	55	2	g.	g.	NOUN
ftr-398	55	3	additional	additional	ADJ
ftr-398	55	4	considerations	consideration	NOUN
ftr-398	55	5	..........................................................	..........................................................	PUNCT
ftr-398	55	6	42	42	NUM
ftr-398	55	7	vi	vi	NOUN
ftr-398	55	8	.	.	PROPN
ftr-398	55	9	conclusion	conclusion	NOUN
ftr-398	55	10	.	.	PUNCT
ftr-398	56	1	........................................................................................	........................................................................................	PUNCT
ftr-398	57	1	42	42	NUM
ftr-398	57	2	2005	2005	NUM
ftr-398	57	3	is	be	AUX
ftr-398	57	4	the	the	DET
ftr-398	57	5	nation	nation	NOUN
ftr-398	57	6	of	of	ADP
ftr-398	57	7	immigrants	immigrant	NOUN
ftr-398	57	8	punishing	punish	VERB
ftr-398	57	9	its	its	PRON
ftr-398	57	10	emigrants	emigrant	NOUN
ftr-398	57	11	7	7	NUM
ftr-398	57	12	i.	i.	NOUN
ftr-398	57	13	introduction	introduction	NOUN
ftr-398	57	14	the	the	DET
ftr-398	57	15	thesis	thesis	NOUN
ftr-398	57	16	of	of	ADP
ftr-398	57	17	this	this	DET
ftr-398	57	18	article	article	NOUN
ftr-398	57	19	is	be	AUX
ftr-398	57	20	that	that	SCONJ
ftr-398	57	21	the	the	DET
ftr-398	57	22	revised	revise	VERB
ftr-398	57	23	u.s	u.s	PROPN
ftr-398	57	24	.	.	PROPN
ftr-398	57	25	tax	tax	NOUN
ftr-398	57	26	expatriation	expatriation	NOUN
ftr-398	57	27	provisions	provision	NOUN
ftr-398	57	28	fail	fail	VERB
ftr-398	57	29	to	to	PART
ftr-398	57	30	correct	correct	VERB
ftr-398	57	31	the	the	DET
ftr-398	57	32	most	most	ADV
ftr-398	57	33	important	important	ADJ
ftr-398	57	34	defects	defect	NOUN
ftr-398	57	35	of	of	ADP
ftr-398	57	36	the	the	DET
ftr-398	57	37	prior	prior	ADJ
ftr-398	57	38	u.s	u.s	PROPN
ftr-398	57	39	.	.	PROPN
ftr-398	57	40	tax	tax	NOUN
ftr-398	57	41	expatriation	expatriation	NOUN
ftr-398	57	42	regimes	regime	NOUN
ftr-398	57	43	.	.	PUNCT
ftr-398	58	1	under	under	ADP
ftr-398	58	2	the	the	DET
ftr-398	58	3	new	new	ADJ
ftr-398	58	4	rules	rule	NOUN
ftr-398	58	5	,	,	PUNCT
ftr-398	58	6	expatriating	expatriate	VERB
ftr-398	58	7	u.s	u.s	PROPN
ftr-398	58	8	.	.	PROPN
ftr-398	58	9	citizens	citizens	PROPN
ftr-398	58	10	and1	and1	PROPN
ftr-398	58	11	resident	resident	PROPN
ftr-398	58	12	aliens	alien	NOUN
ftr-398	58	13	subject	subject	ADJ
ftr-398	58	14	to	to	ADP
ftr-398	58	15	the	the	DET
ftr-398	58	16	u.s	u.s	PROPN
ftr-398	58	17	.	.	PROPN
ftr-398	58	18	tax	tax	PROPN
ftr-398	58	19	expatriation	expatriation	NOUN
ftr-398	58	20	rules	rule	NOUN
ftr-398	58	21	can	can	AUX
ftr-398	58	22	still	still	ADV
ftr-398	58	23	avoid	avoid	VERB
ftr-398	58	24	u.s	u.s	PROPN
ftr-398	58	25	.	.	PROPN
ftr-398	58	26	tax	tax	NOUN
ftr-398	58	27	on	on	ADP
ftr-398	58	28	items	item	NOUN
ftr-398	58	29	properly	properly	ADV
ftr-398	58	30	taxable	taxable	ADJ
ftr-398	58	31	by	by	ADP
ftr-398	58	32	the	the	DET
ftr-398	58	33	u.s	u.s	PROPN
ftr-398	58	34	.	.	PROPN
ftr-398	58	35	on	on	ADP
ftr-398	58	36	the	the	DET
ftr-398	58	37	other	other	ADJ
ftr-398	58	38	hand	hand	NOUN
ftr-398	58	39	,	,	PUNCT
ftr-398	58	40	they	they	PRON
ftr-398	58	41	remain	remain	VERB
ftr-398	58	42	subject	subject	ADJ
ftr-398	58	43	to	to	ADP
ftr-398	58	44	u.s	u.s	PROPN
ftr-398	58	45	.	.	PROPN
ftr-398	58	46	tax	tax	NOUN
ftr-398	58	47	on	on	ADP
ftr-398	58	48	income	income	NOUN
ftr-398	58	49	that	that	PRON
ftr-398	58	50	should	should	AUX
ftr-398	58	51	fall	fall	VERB
ftr-398	58	52	outside	outside	ADV
ftr-398	58	53	of	of	ADP
ftr-398	58	54	u.s	u.s	PROPN
ftr-398	58	55	.	.	PROPN
ftr-398	58	56	tax	tax	NOUN
ftr-398	58	57	jurisdiction	jurisdiction	NOUN
ftr-398	58	58	.	.	PUNCT
ftr-398	59	1	during	during	ADP
ftr-398	59	2	the	the	DET
ftr-398	59	3	last	last	ADJ
ftr-398	59	4	forty	forty	NUM
ftr-398	59	5	years	year	NOUN
ftr-398	59	6	,	,	PUNCT
ftr-398	59	7	the	the	DET
ftr-398	59	8	u.s	u.s	PROPN
ftr-398	59	9	.	.	PROPN
ftr-398	59	10	has	have	AUX
ftr-398	59	11	undertaken	undertake	VERB
ftr-398	59	12	several	several	ADJ
ftr-398	59	13	attempts	attempt	NOUN
ftr-398	59	14	to	to	PART
ftr-398	59	15	capture	capture	VERB
ftr-398	59	16	what	what	PRON
ftr-398	59	17	it	it	PRON
ftr-398	59	18	sees	see	VERB
ftr-398	59	19	as	as	ADP
ftr-398	59	20	its	its	PRON
ftr-398	59	21	rightful	rightful	ADJ
ftr-398	59	22	share	share	NOUN
ftr-398	59	23	of	of	ADP
ftr-398	59	24	the	the	DET
ftr-398	59	25	income	income	NOUN
ftr-398	59	26	and	and	CCONJ
ftr-398	59	27	gain	gain	NOUN
ftr-398	59	28	of	of	ADP
ftr-398	59	29	taxmotivated	taxmotivate	VERB
ftr-398	59	30	expatriates	expatriate	NOUN
ftr-398	59	31	.	.	PUNCT
ftr-398	60	1	in	in	ADP
ftr-398	60	2	carrying	carry	VERB
ftr-398	60	3	out	out	ADP
ftr-398	60	4	this	this	DET
ftr-398	60	5	policy	policy	NOUN
ftr-398	60	6	,	,	PUNCT
ftr-398	60	7	congress	congress	PROPN
ftr-398	60	8	developed	develop	VERB
ftr-398	60	9	a	a	DET
ftr-398	60	10	set	set	NOUN
ftr-398	60	11	of	of	ADP
ftr-398	60	12	alternative	alternative	ADJ
ftr-398	60	13	u.s	u.s	PROPN
ftr-398	60	14	.	.	PROPN
ftr-398	60	15	tax	tax	NOUN
ftr-398	60	16	rules	rule	NOUN
ftr-398	60	17	applicable	applicable	ADJ
ftr-398	60	18	only	only	ADV
ftr-398	60	19	to	to	ADP
ftr-398	60	20	tax	tax	NOUN
ftr-398	60	21	-	-	PUNCT
ftr-398	60	22	motivated	motivate	VERB
ftr-398	60	23	expatriates	expatriate	NOUN
ftr-398	60	24	,	,	PUNCT
ftr-398	60	25	subjecting	subject	VERB
ftr-398	60	26	them	they	PRON
ftr-398	60	27	to	to	ADP
ftr-398	60	28	an	an	DET
ftr-398	60	29	alternative	alternative	ADJ
ftr-398	60	30	method	method	NOUN
ftr-398	60	31	of	of	ADP
ftr-398	60	32	u.s	u.s	PROPN
ftr-398	60	33	.	.	PROPN
ftr-398	60	34	taxation	taxation	NOUN
ftr-398	60	35	.	.	PUNCT
ftr-398	61	1	from	from	ADP
ftr-398	61	2	the	the	DET
ftr-398	61	3	perspective	perspective	NOUN
ftr-398	61	4	of	of	ADP
ftr-398	61	5	the	the	DET
ftr-398	61	6	u.s	u.s	PROPN
ftr-398	61	7	.	.	PROPN
ftr-398	61	8	,	,	PUNCT
ftr-398	61	9	the	the	DET
ftr-398	61	10	necessity	necessity	NOUN
ftr-398	61	11	for	for	ADP
ftr-398	61	12	an	an	DET
ftr-398	61	13	alternative	alternative	ADJ
ftr-398	61	14	method	method	NOUN
ftr-398	61	15	of	of	ADP
ftr-398	61	16	taxation	taxation	NOUN
ftr-398	61	17	arises	arise	VERB
ftr-398	61	18	because	because	SCONJ
ftr-398	61	19	of	of	ADP
ftr-398	61	20	the	the	DET
ftr-398	61	21	bifurcated	bifurcated	ADJ
ftr-398	61	22	structure	structure	NOUN
ftr-398	61	23	of	of	ADP
ftr-398	61	24	the	the	DET
ftr-398	61	25	u.s	u.s	PROPN
ftr-398	61	26	.	.	PROPN
ftr-398	61	27	tax	tax	NOUN
ftr-398	61	28	system	system	NOUN
ftr-398	61	29	,	,	PUNCT
ftr-398	61	30	applying	apply	VERB
ftr-398	61	31	one	one	NUM
ftr-398	61	32	set	set	NOUN
ftr-398	61	33	of	of	ADP
ftr-398	61	34	rules	rule	NOUN
ftr-398	61	35	to	to	ADP
ftr-398	61	36	u.s	u.s	PROPN
ftr-398	61	37	.	.	PROPN
ftr-398	61	38	persons	person	NOUN
ftr-398	61	39	and	and	CCONJ
ftr-398	61	40	another	another	PRON
ftr-398	61	41	,	,	PUNCT
ftr-398	61	42	generally	generally	ADV
ftr-398	61	43	more	more	ADV
ftr-398	61	44	favorable	favorable	ADJ
ftr-398	61	45	set	set	NOUN
ftr-398	61	46	of	of	ADP
ftr-398	61	47	rules	rule	NOUN
ftr-398	61	48	to	to	PART
ftr-398	61	49	nonresident	nonresident	VERB
ftr-398	61	50	aliens	alien	NOUN
ftr-398	61	51	.	.	PUNCT
ftr-398	62	1	the	the	DET
ftr-398	62	2	u.s	u.s	PROPN
ftr-398	62	3	.	.	PROPN
ftr-398	62	4	imposes	impose	VERB
ftr-398	62	5	residence	residence	NOUN
ftr-398	62	6	-	-	PUNCT
ftr-398	62	7	based	base	VERB
ftr-398	62	8	taxation	taxation	NOUN
ftr-398	62	9	on	on	ADP
ftr-398	62	10	u.s	u.s	PROPN
ftr-398	62	11	.	.	PROPN
ftr-398	62	12	persons	person	NOUN
ftr-398	62	13	,	,	PUNCT
ftr-398	62	14	subjecting	subject	VERB
ftr-398	62	15	them	they	PRON
ftr-398	62	16	to	to	ADP
ftr-398	62	17	u.s	u.s	PROPN
ftr-398	62	18	.	.	PROPN
ftr-398	62	19	income	income	NOUN
ftr-398	62	20	tax	tax	NOUN
ftr-398	62	21	on	on	ADP
ftr-398	62	22	their	their	PRON
ftr-398	62	23	worldwide	worldwide	ADJ
ftr-398	62	24	income	income	NOUN
ftr-398	62	25	,	,	PUNCT
ftr-398	62	26	to	to	ADP
ftr-398	62	27	u.s	u.s	PROPN
ftr-398	62	28	.	.	PROPN
ftr-398	62	29	estate	estate	NOUN
ftr-398	62	30	tax	tax	NOUN
ftr-398	62	31	on	on	ADP
ftr-398	62	32	their	their	PRON
ftr-398	62	33	worldwide	worldwide	ADJ
ftr-398	62	34	estates	estate	NOUN
ftr-398	62	35	,	,	PUNCT
ftr-398	62	36	and	and	CCONJ
ftr-398	62	37	to	to	ADP
ftr-398	62	38	u.s	u.s	PROPN
ftr-398	62	39	.	.	PROPN
ftr-398	62	40	gift	gift	NOUN
ftr-398	62	41	tax	tax	NOUN
ftr-398	62	42	on	on	ADP
ftr-398	62	43	their	their	PRON
ftr-398	62	44	worldwide	worldwide	ADJ
ftr-398	62	45	gifts	gift	NOUN
ftr-398	62	46	.	.	PUNCT
ftr-398	63	1	on	on	ADP
ftr-398	63	2	the	the	DET
ftr-398	63	3	other	other	ADJ
ftr-398	63	4	hand	hand	NOUN
ftr-398	63	5	,	,	PUNCT
ftr-398	63	6	the	the	DET
ftr-398	63	7	u.s	u.s	PROPN
ftr-398	63	8	.	.	PROPN
ftr-398	63	9	imposes	impose	VERB
ftr-398	63	10	source	source	NOUN
ftr-398	63	11	-	-	PUNCT
ftr-398	63	12	based	base	VERB
ftr-398	63	13	and2	and2	PROPN
ftr-398	63	14	business	business	NOUN
ftr-398	63	15	-	-	PUNCT
ftr-398	63	16	based	base	VERB
ftr-398	63	17	taxation	taxation	NOUN
ftr-398	63	18	on	on	ADP
ftr-398	63	19	nonresident	nonresident	ADJ
ftr-398	63	20	aliens	alien	NOUN
ftr-398	63	21	,	,	PUNCT
ftr-398	63	22	subjecting	subject	VERB
ftr-398	63	23	them	they	PRON
ftr-398	63	24	to	to	ADP
ftr-398	63	25	u.s	u.s	PROPN
ftr-398	63	26	.	.	PROPN
ftr-398	63	27	income	income	NOUN
ftr-398	63	28	tax	tax	NOUN
ftr-398	63	29	on	on	ADP
ftr-398	63	30	u.s.-source	u.s.-source	ADV
ftr-398	63	31	passive	passive	ADJ
ftr-398	63	32	and	and	CCONJ
ftr-398	63	33	business	business	NOUN
ftr-398	63	34	income	income	NOUN
ftr-398	63	35	,	,	PUNCT
ftr-398	63	36	and	and	CCONJ
ftr-398	63	37	to	to	ADP
ftr-398	63	38	u.s	u.s	PROPN
ftr-398	63	39	.	.	PROPN
ftr-398	63	40	estate	estate	NOUN
ftr-398	63	41	and	and	CCONJ
ftr-398	63	42	gift	gift	NOUN
ftr-398	63	43	tax	tax	NOUN
ftr-398	63	44	on	on	ADP
ftr-398	63	45	u.s	u.s	PROPN
ftr-398	63	46	.	.	PROPN
ftr-398	63	47	situs	situs	PROPN
ftr-398	63	48	property	property	NOUN
ftr-398	63	49	.	.	PUNCT
ftr-398	64	1	in	in	ADP
ftr-398	64	2	both	both	DET
ftr-398	64	3	situations	situation	NOUN
ftr-398	64	4	,	,	PUNCT
ftr-398	64	5	income	income	NOUN
ftr-398	64	6	is	be	AUX
ftr-398	64	7	subject	subject	ADJ
ftr-398	64	8	to3	to3	PROPN
ftr-398	64	9	u.s	u.s	PROPN
ftr-398	64	10	.	.	PROPN
ftr-398	64	11	tax	tax	NOUN
ftr-398	64	12	only	only	ADV
ftr-398	64	13	upon	upon	SCONJ
ftr-398	64	14	the	the	DET
ftr-398	64	15	occurrence	occurrence	NOUN
ftr-398	64	16	of	of	ADP
ftr-398	64	17	a	a	DET
ftr-398	64	18	recognition	recognition	NOUN
ftr-398	64	19	event	event	NOUN
ftr-398	64	20	.	.	PUNCT
ftr-398	65	1	the	the	DET
ftr-398	65	2	divergence	divergence	NOUN
ftr-398	65	3	in	in	ADP
ftr-398	65	4	the	the	DET
ftr-398	65	5	scope	scope	NOUN
ftr-398	65	6	of	of	ADP
ftr-398	65	7	the	the	DET
ftr-398	65	8	two	two	NUM
ftr-398	65	9	tax	tax	NOUN
ftr-398	65	10	regimes	regime	NOUN
ftr-398	65	11	creates	create	VERB
ftr-398	65	12	a	a	DET
ftr-398	65	13	situation	situation	NOUN
ftr-398	65	14	in	in	ADP
ftr-398	65	15	which	which	PRON
ftr-398	65	16	the	the	DET
ftr-398	65	17	u.s	u.s	PROPN
ftr-398	65	18	.	.	PROPN
ftr-398	65	19	tax	tax	NOUN
ftr-398	65	20	liability	liability	NOUN
ftr-398	65	21	of	of	ADP
ftr-398	65	22	an	an	DET
ftr-398	65	23	individual	individual	NOUN
ftr-398	65	24	calculated	calculate	VERB
ftr-398	65	25	under	under	ADP
ftr-398	65	26	one	one	NUM
ftr-398	65	27	tax	tax	NOUN
ftr-398	65	28	regime	regime	NOUN
ftr-398	65	29	could	could	AUX
ftr-398	65	30	be	be	AUX
ftr-398	65	31	markedly	markedly	ADV
ftr-398	65	32	different	different	ADJ
ftr-398	65	33	from	from	ADP
ftr-398	65	34	the	the	DET
ftr-398	65	35	individual	individual	NOUN
ftr-398	65	36	’s	’s	PART
ftr-398	65	37	u.s	u.s	PROPN
ftr-398	65	38	.	.	PROPN
ftr-398	65	39	tax	tax	NOUN
ftr-398	65	40	liability	liability	NOUN
ftr-398	65	41	determined	determine	VERB
ftr-398	65	42	under	under	ADP
ftr-398	65	43	the	the	DET
ftr-398	65	44	other	other	ADJ
ftr-398	65	45	tax	tax	NOUN
ftr-398	65	46	regime	regime	NOUN
ftr-398	65	47	,	,	PUNCT
ftr-398	65	48	with	with	ADP
ftr-398	65	49	nonresident	nonresident	ADJ
ftr-398	65	50	alien	alien	ADJ
ftr-398	65	51	status	status	NOUN
ftr-398	65	52	generally	generally	ADV
ftr-398	65	53	rendering	render	VERB
ftr-398	65	54	the	the	DET
ftr-398	65	55	less	less	ADV
ftr-398	65	56	“	"	PUNCT
ftr-398	65	57	taxing	tax	VERB
ftr-398	65	58	”	"	PUNCT
ftr-398	65	59	result	result	NOUN
ftr-398	65	60	.	.	PUNCT
ftr-398	66	1	the	the	DET
ftr-398	66	2	financial	financial	ADJ
ftr-398	66	3	benefits	benefit	NOUN
ftr-398	66	4	of	of	ADP
ftr-398	66	5	nonresident	nonresident	ADJ
ftr-398	66	6	alien	alien	ADJ
ftr-398	66	7	tax	tax	NOUN
ftr-398	66	8	status	status	NOUN
ftr-398	66	9	may	may	AUX
ftr-398	66	10	encourage	encourage	VERB
ftr-398	66	11	wealthy	wealthy	ADJ
ftr-398	66	12	u.s	u.s	PROPN
ftr-398	66	13	.	.	PROPN
ftr-398	66	14	persons	person	NOUN
ftr-398	66	15	to	to	PART
ftr-398	66	16	expatriate	expatriate	VERB
ftr-398	66	17	and	and	CCONJ
ftr-398	66	18	be	be	AUX
ftr-398	66	19	taxed	tax	VERB
ftr-398	66	20	by	by	ADP
ftr-398	66	21	the	the	DET
ftr-398	66	22	u.s	u.s	PROPN
ftr-398	66	23	.	.	PROPN
ftr-398	66	24	as	as	ADP
ftr-398	66	25	nonresident	nonresident	ADJ
ftr-398	66	26	aliens	alien	NOUN
ftr-398	66	27	.	.	PUNCT
ftr-398	67	1	the	the	DET
ftr-398	67	2	challenge	challenge	NOUN
ftr-398	67	3	posed	pose	VERB
ftr-398	67	4	by	by	ADP
ftr-398	67	5	expatriation	expatriation	NOUN
ftr-398	67	6	is	be	AUX
ftr-398	67	7	especially	especially	ADV
ftr-398	67	8	acute	acute	ADJ
ftr-398	67	9	because	because	SCONJ
ftr-398	67	10	it	it	PRON
ftr-398	67	11	involves	involve	VERB
ftr-398	67	12	moving	move	VERB
ftr-398	67	13	from	from	ADP
ftr-398	67	14	residence	residence	NOUN
ftr-398	67	15	-	-	PUNCT
ftr-398	67	16	based	base	VERB
ftr-398	67	17	taxation	taxation	NOUN
ftr-398	67	18	to	to	ADP
ftr-398	67	19	source	source	NOUN
ftr-398	67	20	-	-	PUNCT
ftr-398	67	21	based	base	VERB
ftr-398	67	22	taxation	taxation	NOUN
ftr-398	67	23	,	,	PUNCT
ftr-398	67	24	potentially	potentially	ADV
ftr-398	67	25	causing	cause	VERB
ftr-398	67	26	some	some	DET
ftr-398	67	27	unrealized	unrealized	ADJ
ftr-398	67	28	gain	gain	NOUN
ftr-398	67	29	to	to	PART
ftr-398	67	30	escape	escape	VERB
ftr-398	67	31	u.s	u.s	PROPN
ftr-398	67	32	.	.	PROPN
ftr-398	67	33	tax	tax	NOUN
ftr-398	67	34	as	as	SCONJ
ftr-398	67	35	certain	certain	ADJ
ftr-398	67	36	gains	gain	NOUN
ftr-398	67	37	are	be	AUX
ftr-398	67	38	not	not	PART
ftr-398	67	39	subject	subject	ADJ
ftr-398	67	40	to	to	ADP
ftr-398	67	41	u.s	u.s	PROPN
ftr-398	67	42	.	.	PROPN
ftr-398	67	43	tax	tax	NOUN
ftr-398	67	44	under	under	ADP
ftr-398	67	45	source	source	NOUN
ftr-398	67	46	-	-	PUNCT
ftr-398	67	47	based	base	VERB
ftr-398	67	48	taxation	taxation	NOUN
ftr-398	67	49	.	.	PUNCT
ftr-398	68	1	such	such	ADJ
ftr-398	68	2	tax	tax	NOUN
ftr-398	68	3	-	-	PUNCT
ftr-398	68	4	motivated	motivate	VERB
ftr-398	68	5	expatriation	expatriation	NOUN
ftr-398	68	6	is	be	AUX
ftr-398	68	7	what	what	PRON
ftr-398	68	8	congress	congress	PROPN
ftr-398	68	9	has	have	AUX
ftr-398	68	10	been	be	AUX
ftr-398	68	11	trying	try	VERB
ftr-398	68	12	to	to	PART
ftr-398	68	13	prevent	prevent	VERB
ftr-398	68	14	,	,	PUNCT
ftr-398	68	15	first	first	ADV
ftr-398	68	16	with	with	ADP
ftr-398	68	17	the	the	DET
ftr-398	68	18	enactment	enactment	NOUN
ftr-398	68	19	of	of	ADP
ftr-398	68	20	the	the	DET
ftr-398	68	21	foreign	foreign	ADJ
ftr-398	68	22	investors	investor	NOUN
ftr-398	68	23	tax	tax	PROPN
ftr-398	68	24	act	act	NOUN
ftr-398	68	25	of	of	ADP
ftr-398	68	26	1966	1966	NUM
ftr-398	68	27	1	1	NUM
ftr-398	68	28	.	.	PUNCT
ftr-398	69	1	for	for	ADP
ftr-398	69	2	the	the	DET
ftr-398	69	3	purposes	purpose	NOUN
ftr-398	69	4	of	of	ADP
ftr-398	69	5	this	this	DET
ftr-398	69	6	article	article	NOUN
ftr-398	69	7	,	,	PUNCT
ftr-398	69	8	“	"	PUNCT
ftr-398	69	9	to	to	PART
ftr-398	69	10	expatriate	expatriate	VERB
ftr-398	69	11	”	"	PUNCT
ftr-398	69	12	means	mean	VERB
ftr-398	69	13	to	to	PART
ftr-398	69	14	renounce	renounce	VERB
ftr-398	69	15	u.s	u.s	PROPN
ftr-398	69	16	.	.	PROPN
ftr-398	69	17	citizenship	citizenship	NOUN
ftr-398	69	18	or	or	CCONJ
ftr-398	69	19	to	to	PART
ftr-398	69	20	terminate	terminate	VERB
ftr-398	69	21	u.s	u.s	PROPN
ftr-398	69	22	.	.	PROPN
ftr-398	69	23	resident	resident	ADJ
ftr-398	69	24	alien	alien	ADJ
ftr-398	69	25	status	status	NOUN
ftr-398	69	26	.	.	PUNCT
ftr-398	70	1	2	2	X
ftr-398	70	2	.	.	X
ftr-398	70	3	see	see	VERB
ftr-398	70	4	irc	irc	PROPN
ftr-398	70	5	§	§	PROPN
ftr-398	70	6	1(covering	1(covering	PROPN
ftr-398	70	7	u.s	u.s	PROPN
ftr-398	70	8	.	.	PROPN
ftr-398	70	9	income	income	NOUN
ftr-398	70	10	taxes	taxis	NOUN
ftr-398	70	11	)	)	PUNCT
ftr-398	70	12	;	;	PUNCT
ftr-398	70	13	irc	irc	PROPN
ftr-398	70	14	§	§	PROPN
ftr-398	70	15	2001(covering	2001(covering	ADJ
ftr-398	70	16	u.s	u.s	PROPN
ftr-398	70	17	.	.	PROPN
ftr-398	70	18	estate	estate	NOUN
ftr-398	70	19	taxes	taxis	NOUN
ftr-398	70	20	)	)	PUNCT
ftr-398	70	21	;	;	PUNCT
ftr-398	70	22	irc	irc	PROPN
ftr-398	70	23	§	§	PROPN
ftr-398	70	24	2501(covering	2501(covering	NUM
ftr-398	70	25	u.s	u.s	PROPN
ftr-398	70	26	.	.	PROPN
ftr-398	70	27	gift	gift	NOUN
ftr-398	70	28	taxes	taxis	NOUN
ftr-398	70	29	)	)	PUNCT
ftr-398	70	30	.	.	PUNCT
ftr-398	71	1	3	3	X
ftr-398	71	2	.	.	X
ftr-398	71	3	see	see	VERB
ftr-398	71	4	irc	irc	PROPN
ftr-398	71	5	§	§	PROPN
ftr-398	71	6	871(covering	871(covere	VERB
ftr-398	71	7	u.s	u.s	PROPN
ftr-398	71	8	.	.	PROPN
ftr-398	71	9	income	income	NOUN
ftr-398	71	10	taxes	taxis	NOUN
ftr-398	71	11	)	)	PUNCT
ftr-398	71	12	;	;	PUNCT
ftr-398	71	13	irc	irc	PROPN
ftr-398	71	14	§	§	PROPN
ftr-398	71	15	2101(covering	2101(covering	NUM
ftr-398	71	16	u.s	u.s	PROPN
ftr-398	71	17	.	.	PROPN
ftr-398	71	18	estate	estate	NOUN
ftr-398	71	19	taxes	taxis	NOUN
ftr-398	71	20	)	)	PUNCT
ftr-398	71	21	;	;	PUNCT
ftr-398	71	22	irc	irc	PROPN
ftr-398	71	23	§	§	PROPN
ftr-398	71	24	2501(covering	2501(covering	NUM
ftr-398	71	25	u.s	u.s	PROPN
ftr-398	71	26	.	.	PROPN
ftr-398	71	27	gift	gift	NOUN
ftr-398	71	28	taxes	taxis	NOUN
ftr-398	71	29	)	)	PUNCT
ftr-398	71	30	.	.	PUNCT
ftr-398	72	1	8	8	NUM
ftr-398	72	2	florida	florida	PROPN
ftr-398	72	3	tax	tax	NOUN
ftr-398	72	4	review	review	NOUN
ftr-398	72	5	[	[	X
ftr-398	72	6	vol.7:1	vol.7:1	X
ftr-398	72	7	(	(	PUNCT
ftr-398	72	8	“	"	PUNCT
ftr-398	72	9	fita	fita	PROPN
ftr-398	72	10	”	"	PUNCT
ftr-398	72	11	)	)	PUNCT
ftr-398	72	12	,	,	PUNCT
ftr-398	72	13	followed	follow	VERB
ftr-398	72	14	by	by	ADP
ftr-398	72	15	the	the	DET
ftr-398	72	16	changes	change	NOUN
ftr-398	72	17	introduced	introduce	VERB
ftr-398	72	18	in	in	ADP
ftr-398	72	19	the	the	DET
ftr-398	72	20	health	health	NOUN
ftr-398	72	21	insurance4	insurance4	PROPN
ftr-398	72	22	portability	portability	NOUN
ftr-398	72	23	and	and	CCONJ
ftr-398	72	24	accountability	accountability	NOUN
ftr-398	72	25	act	act	NOUN
ftr-398	72	26	of	of	ADP
ftr-398	72	27	1996	1996	NUM
ftr-398	72	28	(	(	PUNCT
ftr-398	72	29	“	"	PUNCT
ftr-398	72	30	hipaa	hipaa	NOUN
ftr-398	72	31	”	"	PUNCT
ftr-398	72	32	)	)	PUNCT
ftr-398	72	33	.	.	PUNCT
ftr-398	73	1	pursuant	pursuant	ADJ
ftr-398	73	2	to	to	ADP
ftr-398	73	3	the5	the5	PROPN
ftr-398	73	4	alternative	alternative	ADJ
ftr-398	73	5	tax	tax	NOUN
ftr-398	73	6	regime	regime	NOUN
ftr-398	73	7	established	establish	VERB
ftr-398	73	8	by	by	ADP
ftr-398	73	9	fita	fita	PROPN
ftr-398	73	10	,	,	PUNCT
ftr-398	73	11	u.s	u.s	PROPN
ftr-398	73	12	.	.	PROPN
ftr-398	73	13	citizens	citizen	NOUN
ftr-398	73	14	who	who	PRON
ftr-398	73	15	renounced	renounce	VERB
ftr-398	73	16	their	their	PRON
ftr-398	73	17	u.s	u.s	PROPN
ftr-398	73	18	.	.	PROPN
ftr-398	73	19	citizenship	citizenship	NOUN
ftr-398	73	20	remained	remain	VERB
ftr-398	73	21	subject	subject	ADJ
ftr-398	73	22	to	to	ADP
ftr-398	73	23	u.s	u.s	PROPN
ftr-398	73	24	.	.	PROPN
ftr-398	73	25	income	income	NOUN
ftr-398	73	26	tax	tax	NOUN
ftr-398	73	27	on	on	ADP
ftr-398	73	28	u.s.-source	u.s.-source	ADJ
ftr-398	73	29	income	income	NOUN
ftr-398	73	30	,	,	PUNCT
ftr-398	73	31	as	as	SCONJ
ftr-398	73	32	defined	define	VERB
ftr-398	73	33	for	for	ADP
ftr-398	73	34	that	that	DET
ftr-398	73	35	purpose	purpose	NOUN
ftr-398	73	36	,	,	PUNCT
ftr-398	73	37	and	and	CCONJ
ftr-398	73	38	to	to	ADP
ftr-398	73	39	u.s	u.s	PROPN
ftr-398	73	40	.	.	PROPN
ftr-398	73	41	estate	estate	NOUN
ftr-398	73	42	and	and	CCONJ
ftr-398	73	43	gift	gift	NOUN
ftr-398	73	44	tax	tax	NOUN
ftr-398	73	45	on	on	ADP
ftr-398	73	46	transfers	transfer	NOUN
ftr-398	73	47	of	of	ADP
ftr-398	73	48	u.s	u.s	PROPN
ftr-398	73	49	.	.	PROPN
ftr-398	73	50	situs	situs	PROPN
ftr-398	73	51	property	property	PROPN
ftr-398	73	52	,	,	PUNCT
ftr-398	73	53	for	for	ADP
ftr-398	73	54	a	a	DET
ftr-398	73	55	period	period	NOUN
ftr-398	73	56	of	of	ADP
ftr-398	73	57	ten	ten	NUM
ftr-398	73	58	years	year	NOUN
ftr-398	73	59	if	if	SCONJ
ftr-398	73	60	their	their	PRON
ftr-398	73	61	expatriation	expatriation	NOUN
ftr-398	73	62	was	be	AUX
ftr-398	73	63	motivated	motivate	VERB
ftr-398	73	64	in	in	ADP
ftr-398	73	65	part	part	NOUN
ftr-398	73	66	by	by	ADP
ftr-398	73	67	the	the	DET
ftr-398	73	68	avoidance	avoidance	NOUN
ftr-398	73	69	of	of	ADP
ftr-398	73	70	u.s	u.s	PROPN
ftr-398	73	71	.	.	PROPN
ftr-398	73	72	taxes	taxis	NOUN
ftr-398	73	73	.	.	PUNCT
ftr-398	74	1	hipaa	hipaa	NOUN
ftr-398	74	2	extended	extend	VERB
ftr-398	74	3	the	the	DET
ftr-398	74	4	alternative	alternative	ADJ
ftr-398	74	5	method	method	NOUN
ftr-398	74	6	of	of	ADP
ftr-398	74	7	taxation	taxation	NOUN
ftr-398	74	8	to	to	ADP
ftr-398	74	9	certain	certain	ADJ
ftr-398	74	10	u.s	u.s	PROPN
ftr-398	74	11	.	.	PROPN
ftr-398	74	12	resident	resident	ADJ
ftr-398	74	13	aliens	alien	NOUN
ftr-398	74	14	who	who	PRON
ftr-398	74	15	terminated	terminate	VERB
ftr-398	74	16	their	their	PRON
ftr-398	74	17	u.s	u.s	PROPN
ftr-398	74	18	.	.	PROPN
ftr-398	74	19	residency	residency	NOUN
ftr-398	74	20	with	with	ADP
ftr-398	74	21	a	a	DET
ftr-398	74	22	purpose	purpose	NOUN
ftr-398	74	23	of	of	ADP
ftr-398	74	24	such	such	ADJ
ftr-398	74	25	tax	tax	NOUN
ftr-398	74	26	avoidance	avoidance	NOUN
ftr-398	74	27	.	.	PUNCT
ftr-398	75	1	both	both	CCONJ
ftr-398	75	2	the	the	DET
ftr-398	75	3	fita	fita	NOUN
ftr-398	75	4	and	and	CCONJ
ftr-398	75	5	hipaa	hipaa	NOUN
ftr-398	75	6	rules	rule	NOUN
ftr-398	75	7	provided	provide	VERB
ftr-398	75	8	some	some	DET
ftr-398	75	9	relevant	relevant	ADJ
ftr-398	75	10	exceptions	exception	NOUN
ftr-398	75	11	from	from	ADP
ftr-398	75	12	the	the	DET
ftr-398	75	13	application	application	NOUN
ftr-398	75	14	of	of	ADP
ftr-398	75	15	the	the	DET
ftr-398	75	16	alternative	alternative	ADJ
ftr-398	75	17	regime	regime	NOUN
ftr-398	75	18	.	.	PUNCT
ftr-398	76	1	the	the	DET
ftr-398	76	2	american	american	PROPN
ftr-398	76	3	jobs	jobs	PROPN
ftr-398	76	4	creation	creation	PROPN
ftr-398	76	5	act	act	NOUN
ftr-398	76	6	of	of	ADP
ftr-398	76	7	2004	2004	NUM
ftr-398	76	8	(	(	PUNCT
ftr-398	76	9	“	"	PUNCT
ftr-398	76	10	jobs	job	NOUN
ftr-398	76	11	act	act	NOUN
ftr-398	76	12	”	"	PUNCT
ftr-398	76	13	)	)	PUNCT
ftr-398	76	14	,	,	PUNCT
ftr-398	76	15	signed	sign	VERB
ftr-398	76	16	into	into	ADP
ftr-398	76	17	law	law	NOUN
ftr-398	76	18	on	on	ADP
ftr-398	76	19	october	october	PROPN
ftr-398	76	20	22	22	NUM
ftr-398	76	21	,	,	PUNCT
ftr-398	76	22	2004	2004	NUM
ftr-398	76	23	,	,	PUNCT
ftr-398	76	24	introduced	introduce	VERB
ftr-398	76	25	four	four	NUM
ftr-398	76	26	key	key	ADJ
ftr-398	76	27	changes	change	NOUN
ftr-398	76	28	to6	to6	NOUN
ftr-398	76	29	the	the	DET
ftr-398	76	30	expatriation	expatriation	NOUN
ftr-398	76	31	provisions	provision	NOUN
ftr-398	76	32	that	that	PRON
ftr-398	76	33	affect	affect	VERB
ftr-398	76	34	all	all	DET
ftr-398	76	35	u.s	u.s	PROPN
ftr-398	76	36	.	.	PROPN
ftr-398	76	37	persons	person	NOUN
ftr-398	76	38	contemplating	contemplate	VERB
ftr-398	76	39	expatriation	expatriation	NOUN
ftr-398	76	40	but	but	CCONJ
ftr-398	76	41	does	do	AUX
ftr-398	76	42	not	not	PART
ftr-398	76	43	completely	completely	ADV
ftr-398	76	44	eliminate	eliminate	VERB
ftr-398	76	45	the	the	DET
ftr-398	76	46	potential	potential	NOUN
ftr-398	76	47	for	for	ADP
ftr-398	76	48	tax	tax	NOUN
ftr-398	76	49	-	-	PUNCT
ftr-398	76	50	motivated	motivate	VERB
ftr-398	76	51	expatriation	expatriation	NOUN
ftr-398	76	52	.	.	PUNCT
ftr-398	77	1	under	under	ADP
ftr-398	77	2	the	the	DET
ftr-398	77	3	revised	revise	VERB
ftr-398	77	4	tax	tax	NOUN
ftr-398	77	5	expatriation	expatriation	NOUN
ftr-398	77	6	rules	rule	NOUN
ftr-398	77	7	,	,	PUNCT
ftr-398	77	8	an	an	DET
ftr-398	77	9	expatriate	expatriate	NOUN
ftr-398	77	10	’s	’s	PART
ftr-398	77	11	actual	actual	ADJ
ftr-398	77	12	motivation	motivation	NOUN
ftr-398	77	13	for	for	ADP
ftr-398	77	14	termination	termination	NOUN
ftr-398	77	15	of	of	ADP
ftr-398	77	16	residency	residency	NOUN
ftr-398	77	17	or	or	CCONJ
ftr-398	77	18	renunciation	renunciation	NOUN
ftr-398	77	19	of	of	ADP
ftr-398	77	20	citizenship	citizenship	NOUN
ftr-398	77	21	is	be	AUX
ftr-398	77	22	no	no	ADV
ftr-398	77	23	longer	long	ADV
ftr-398	77	24	relevant	relevant	ADJ
ftr-398	77	25	and	and	CCONJ
ftr-398	77	26	the	the	DET
ftr-398	77	27	alternative	alternative	ADJ
ftr-398	77	28	method	method	NOUN
ftr-398	77	29	applies	apply	VERB
ftr-398	77	30	if	if	SCONJ
ftr-398	77	31	one	one	NUM
ftr-398	77	32	of	of	ADP
ftr-398	77	33	three	three	NUM
ftr-398	77	34	bright	bright	ADJ
ftr-398	77	35	-	-	PUNCT
ftr-398	77	36	line	line	NOUN
ftr-398	77	37	tests	test	NOUN
ftr-398	77	38	is	be	AUX
ftr-398	77	39	met	meet	VERB
ftr-398	77	40	.	.	PUNCT
ftr-398	78	1	one	one	NUM
ftr-398	78	2	of	of	ADP
ftr-398	78	3	the	the	DET
ftr-398	78	4	three	three	NUM
ftr-398	78	5	tests	test	NOUN
ftr-398	78	6	is	be	AUX
ftr-398	78	7	independent	independent	ADJ
ftr-398	78	8	of	of	ADP
ftr-398	78	9	the	the	DET
ftr-398	78	10	expatriate	expatriate	NOUN
ftr-398	78	11	’s	’s	PART
ftr-398	78	12	income	income	NOUN
ftr-398	78	13	or	or	CCONJ
ftr-398	78	14	tax	tax	NOUN
ftr-398	78	15	liability	liability	NOUN
ftr-398	78	16	,	,	PUNCT
ftr-398	78	17	thus	thus	ADV
ftr-398	78	18	completely	completely	ADV
ftr-398	78	19	eliminating	eliminate	VERB
ftr-398	78	20	the	the	DET
ftr-398	78	21	presumption	presumption	NOUN
ftr-398	78	22	of	of	ADP
ftr-398	78	23	tax	tax	NOUN
ftr-398	78	24	avoidance	avoidance	NOUN
ftr-398	78	25	.	.	PUNCT
ftr-398	79	1	in	in	ADP
ftr-398	79	2	addition	addition	NOUN
ftr-398	79	3	,	,	PUNCT
ftr-398	79	4	the	the	DET
ftr-398	79	5	jobs	job	NOUN
ftr-398	79	6	act	act	VERB
ftr-398	79	7	removed	remove	VERB
ftr-398	79	8	practically	practically	ADV
ftr-398	79	9	all	all	PRON
ftr-398	79	10	meaningful	meaningful	ADJ
ftr-398	79	11	exceptions	exception	NOUN
ftr-398	79	12	from	from	ADP
ftr-398	79	13	the	the	DET
ftr-398	79	14	application	application	NOUN
ftr-398	79	15	of	of	ADP
ftr-398	79	16	the	the	DET
ftr-398	79	17	alternative	alternative	ADJ
ftr-398	79	18	method	method	NOUN
ftr-398	79	19	,	,	PUNCT
ftr-398	79	20	in	in	ADP
ftr-398	79	21	fact	fact	NOUN
ftr-398	79	22	limiting	limit	VERB
ftr-398	79	23	the	the	DET
ftr-398	79	24	exceptions	exception	NOUN
ftr-398	79	25	to	to	ADP
ftr-398	79	26	a	a	DET
ftr-398	79	27	narrow	narrow	ADJ
ftr-398	79	28	group	group	NOUN
ftr-398	79	29	of	of	ADP
ftr-398	79	30	u.s	u.s	PROPN
ftr-398	79	31	.	.	PROPN
ftr-398	79	32	citizens	citizen	NOUN
ftr-398	79	33	.	.	PUNCT
ftr-398	80	1	the	the	DET
ftr-398	80	2	jobs	job	NOUN
ftr-398	80	3	act	act	NOUN
ftr-398	80	4	also	also	ADV
ftr-398	80	5	adopted	adopt	VERB
ftr-398	80	6	taxbased	taxbase	VERB
ftr-398	80	7	rules	rule	NOUN
ftr-398	80	8	for	for	ADP
ftr-398	80	9	determining	determine	VERB
ftr-398	80	10	whether	whether	SCONJ
ftr-398	80	11	,	,	PUNCT
ftr-398	80	12	for	for	ADP
ftr-398	80	13	u.s	u.s	PROPN
ftr-398	80	14	.	.	PROPN
ftr-398	80	15	tax	tax	NOUN
ftr-398	80	16	purposes	purpose	NOUN
ftr-398	80	17	,	,	PUNCT
ftr-398	80	18	an	an	DET
ftr-398	80	19	individual	individual	NOUN
ftr-398	80	20	has	have	AUX
ftr-398	80	21	in	in	ADP
ftr-398	80	22	fact	fact	NOUN
ftr-398	80	23	expatriated	expatriate	VERB
ftr-398	80	24	.	.	PUNCT
ftr-398	81	1	last	last	ADJ
ftr-398	81	2	but	but	CCONJ
ftr-398	81	3	not	not	PART
ftr-398	81	4	least	least	ADJ
ftr-398	81	5	,	,	PUNCT
ftr-398	81	6	the	the	DET
ftr-398	81	7	alternative	alternative	ADJ
ftr-398	81	8	tax	tax	NOUN
ftr-398	81	9	regime	regime	NOUN
ftr-398	81	10	no	no	ADV
ftr-398	81	11	longer	long	ADV
ftr-398	81	12	applies	apply	VERB
ftr-398	81	13	to	to	ADP
ftr-398	81	14	an	an	DET
ftr-398	81	15	expatriate	expatriate	NOUN
ftr-398	81	16	otherwise	otherwise	ADV
ftr-398	81	17	subject	subject	ADJ
ftr-398	81	18	to	to	ADP
ftr-398	81	19	the	the	DET
ftr-398	81	20	alternative	alternative	ADJ
ftr-398	81	21	regime	regime	NOUN
ftr-398	81	22	who	who	PRON
ftr-398	81	23	,	,	PUNCT
ftr-398	81	24	in	in	ADP
ftr-398	81	25	any	any	DET
ftr-398	81	26	given	give	VERB
ftr-398	81	27	year	year	NOUN
ftr-398	81	28	within	within	ADP
ftr-398	81	29	the	the	DET
ftr-398	81	30	ten	ten	NUM
ftr-398	81	31	-	-	PUNCT
ftr-398	81	32	year	year	NOUN
ftr-398	81	33	period	period	NOUN
ftr-398	81	34	following	follow	VERB
ftr-398	81	35	expatriation	expatriation	NOUN
ftr-398	81	36	,	,	PUNCT
ftr-398	81	37	spends	spend	VERB
ftr-398	81	38	more	more	ADJ
ftr-398	81	39	than	than	ADP
ftr-398	81	40	thirty	thirty	NUM
ftr-398	81	41	days	day	NOUN
ftr-398	81	42	in	in	ADP
ftr-398	81	43	the	the	DET
ftr-398	81	44	u.s	u.s	PROPN
ftr-398	81	45	.	.	PROPN
ftr-398	81	46	instead	instead	ADV
ftr-398	81	47	,	,	PUNCT
ftr-398	81	48	the	the	DET
ftr-398	81	49	jobs	job	NOUN
ftr-398	81	50	act	act	VERB
ftr-398	81	51	subjects	subject	NOUN
ftr-398	81	52	such	such	ADJ
ftr-398	81	53	returning	return	VERB
ftr-398	81	54	u.s	u.s	PROPN
ftr-398	81	55	.	.	PROPN
ftr-398	81	56	persons	person	NOUN
ftr-398	81	57	to	to	ADP
ftr-398	81	58	full	full	ADJ
ftr-398	81	59	u.s	u.s	PROPN
ftr-398	81	60	.	.	PROPN
ftr-398	81	61	taxation	taxation	NOUN
ftr-398	81	62	.	.	PUNCT
ftr-398	82	1	in	in	ADP
ftr-398	82	2	this	this	DET
ftr-398	82	3	article	article	NOUN
ftr-398	82	4	,	,	PUNCT
ftr-398	82	5	i	i	PRON
ftr-398	82	6	argue	argue	VERB
ftr-398	82	7	that	that	SCONJ
ftr-398	82	8	the	the	DET
ftr-398	82	9	revised	revise	VERB
ftr-398	82	10	rules	rule	NOUN
ftr-398	82	11	do	do	AUX
ftr-398	82	12	not	not	PART
ftr-398	82	13	fully	fully	ADV
ftr-398	82	14	eradicate	eradicate	VERB
ftr-398	82	15	the	the	DET
ftr-398	82	16	potential	potential	NOUN
ftr-398	82	17	for	for	ADP
ftr-398	82	18	tax	tax	NOUN
ftr-398	82	19	avoidance	avoidance	NOUN
ftr-398	82	20	through	through	ADP
ftr-398	82	21	tax	tax	NOUN
ftr-398	82	22	-	-	PUNCT
ftr-398	82	23	motivated	motivate	VERB
ftr-398	82	24	expatriation	expatriation	NOUN
ftr-398	82	25	.	.	PUNCT
ftr-398	83	1	instead	instead	ADV
ftr-398	83	2	,	,	PUNCT
ftr-398	83	3	the	the	DET
ftr-398	83	4	amended	amend	VERB
ftr-398	83	5	rules	rule	NOUN
ftr-398	83	6	create	create	VERB
ftr-398	83	7	new	new	ADJ
ftr-398	83	8	problems	problem	NOUN
ftr-398	83	9	.	.	PUNCT
ftr-398	84	1	the	the	DET
ftr-398	84	2	abandonment	abandonment	NOUN
ftr-398	84	3	of	of	ADP
ftr-398	84	4	the	the	DET
ftr-398	84	5	tax	tax	NOUN
ftr-398	84	6	avoidance	avoidance	NOUN
ftr-398	84	7	motive	motive	NOUN
ftr-398	84	8	,	,	PUNCT
ftr-398	84	9	the	the	DET
ftr-398	84	10	elimination	elimination	NOUN
ftr-398	84	11	of	of	ADP
ftr-398	84	12	the	the	DET
ftr-398	84	13	ruling	rule	VERB
ftr-398	84	14	request	request	NOUN
ftr-398	84	15	procedure	procedure	NOUN
ftr-398	84	16	,	,	PUNCT
ftr-398	84	17	the	the	DET
ftr-398	84	18	addition	addition	NOUN
ftr-398	84	19	of	of	ADP
ftr-398	84	20	a	a	DET
ftr-398	84	21	bright	bright	ADJ
ftr-398	84	22	-	-	PUNCT
ftr-398	84	23	line	line	NOUN
ftr-398	84	24	test	test	NOUN
ftr-398	84	25	,	,	PUNCT
ftr-398	84	26	and	and	CCONJ
ftr-398	84	27	the	the	DET
ftr-398	84	28	use	use	NOUN
ftr-398	84	29	of	of	ADP
ftr-398	84	30	tax	tax	NOUN
ftr-398	84	31	rules	rule	NOUN
ftr-398	84	32	for	for	ADP
ftr-398	84	33	determining	determine	VERB
ftr-398	84	34	whether	whether	SCONJ
ftr-398	84	35	one	one	PRON
ftr-398	84	36	has	have	AUX
ftr-398	84	37	expatriated	expatriate	VERB
ftr-398	84	38	may	may	AUX
ftr-398	84	39	be	be	AUX
ftr-398	84	40	viewed	view	VERB
ftr-398	84	41	as	as	ADP
ftr-398	84	42	positive	positive	ADJ
ftr-398	84	43	developments	development	NOUN
ftr-398	84	44	.	.	PUNCT
ftr-398	85	1	these	these	DET
ftr-398	85	2	changes	change	NOUN
ftr-398	85	3	reduce	reduce	VERB
ftr-398	85	4	the	the	DET
ftr-398	85	5	potential	potential	NOUN
ftr-398	85	6	for	for	ADP
ftr-398	85	7	subjective	subjective	ADJ
ftr-398	85	8	judgment	judgment	NOUN
ftr-398	85	9	calls	call	NOUN
ftr-398	85	10	,	,	PUNCT
ftr-398	85	11	lessen	lessen	VERB
ftr-398	85	12	the	the	DET
ftr-398	85	13	administrative	administrative	ADJ
ftr-398	85	14	burden	burden	NOUN
ftr-398	85	15	on	on	ADP
ftr-398	85	16	the	the	DET
ftr-398	85	17	internal	internal	ADJ
ftr-398	85	18	revenue	revenue	NOUN
ftr-398	85	19	service	service	NOUN
ftr-398	85	20	(	(	PUNCT
ftr-398	85	21	“	"	PUNCT
ftr-398	85	22	irs	irs	PROPN
ftr-398	85	23	”	"	PUNCT
ftr-398	85	24	)	)	PUNCT
ftr-398	85	25	,	,	PUNCT
ftr-398	85	26	and	and	CCONJ
ftr-398	85	27	broaden	broaden	VERB
ftr-398	85	28	the	the	DET
ftr-398	85	29	taxpayer	taxpayer	NOUN
ftr-398	85	30	base	base	NOUN
ftr-398	85	31	subject	subject	ADJ
ftr-398	85	32	to	to	ADP
ftr-398	85	33	the	the	DET
ftr-398	85	34	alternative	alternative	ADJ
ftr-398	85	35	method	method	NOUN
ftr-398	85	36	.	.	PUNCT
ftr-398	86	1	however	however	ADV
ftr-398	86	2	,	,	PUNCT
ftr-398	86	3	the	the	DET
ftr-398	86	4	revised	revise	VERB
ftr-398	86	5	provisions	provision	NOUN
ftr-398	86	6	still	still	ADV
ftr-398	86	7	4	4	NUM
ftr-398	86	8	.	.	PUNCT
ftr-398	86	9	pub	pub	NOUN
ftr-398	86	10	.	.	PUNCT
ftr-398	87	1	l.	l.	PROPN
ftr-398	87	2	no	no	INTJ
ftr-398	87	3	.	.	PROPN
ftr-398	87	4	89	89	NUM
ftr-398	87	5	-	-	SYM
ftr-398	87	6	809	809	NUM
ftr-398	87	7	,	,	PUNCT
ftr-398	87	8	80	80	NUM
ftr-398	87	9	stat	stat	NOUN
ftr-398	87	10	.	.	PUNCT
ftr-398	88	1	1539	1539	NUM
ftr-398	88	2	(	(	PUNCT
ftr-398	88	3	1966	1966	NUM
ftr-398	88	4	)	)	PUNCT
ftr-398	88	5	(	(	PUNCT
ftr-398	88	6	codified	codify	VERB
ftr-398	88	7	as	as	SCONJ
ftr-398	88	8	amended	amend	VERB
ftr-398	88	9	in	in	ADP
ftr-398	88	10	scattered	scatter	VERB
ftr-398	88	11	section	section	NOUN
ftr-398	88	12	of	of	ADP
ftr-398	88	13	26	26	NUM
ftr-398	88	14	u.s.c	u.s.c	ADJ
ftr-398	88	15	.	.	PUNCT
ftr-398	88	16	)	)	PUNCT
ftr-398	88	17	.	.	PUNCT
ftr-398	89	1	5	5	X
ftr-398	89	2	.	.	X
ftr-398	89	3	pub	pub	NOUN
ftr-398	89	4	.	.	PUNCT
ftr-398	90	1	l.	l.	PROPN
ftr-398	90	2	no	no	INTJ
ftr-398	90	3	.	.	PROPN
ftr-398	91	1	104	104	NUM
ftr-398	91	2	-	-	SYM
ftr-398	91	3	191	191	NUM
ftr-398	91	4	,	,	PUNCT
ftr-398	91	5	110	110	NUM
ftr-398	91	6	stat	stat	NOUN
ftr-398	91	7	.	.	PUNCT
ftr-398	92	1	1936	1936	NUM
ftr-398	92	2	(	(	PUNCT
ftr-398	92	3	1996	1996	NUM
ftr-398	92	4	)	)	PUNCT
ftr-398	92	5	(	(	PUNCT
ftr-398	92	6	codified	codify	VERB
ftr-398	92	7	as	as	SCONJ
ftr-398	92	8	amended	amend	VERB
ftr-398	92	9	in	in	ADP
ftr-398	92	10	scattered	scatter	VERB
ftr-398	92	11	section	section	NOUN
ftr-398	92	12	of	of	ADP
ftr-398	92	13	26	26	NUM
ftr-398	92	14	u.s.c	u.s.c	ADJ
ftr-398	92	15	.	.	PUNCT
ftr-398	92	16	)	)	PUNCT
ftr-398	92	17	.	.	PUNCT
ftr-398	93	1	6	6	X
ftr-398	93	2	.	.	X
ftr-398	93	3	pub	pub	NOUN
ftr-398	93	4	.	.	PUNCT
ftr-398	94	1	l.	l.	PROPN
ftr-398	94	2	no	no	INTJ
ftr-398	94	3	.	.	PROPN
ftr-398	95	1	108	108	NUM
ftr-398	95	2	-	-	SYM
ftr-398	95	3	357	357	NUM
ftr-398	95	4	,	,	PUNCT
ftr-398	95	5	118	118	NUM
ftr-398	95	6	stat	stat	NOUN
ftr-398	95	7	.	.	PUNCT
ftr-398	96	1	1418	1418	NUM
ftr-398	96	2	(	(	PUNCT
ftr-398	96	3	2004	2004	NUM
ftr-398	96	4	)	)	PUNCT
ftr-398	96	5	(	(	PUNCT
ftr-398	96	6	codified	codify	VERB
ftr-398	96	7	as	as	SCONJ
ftr-398	96	8	amended	amend	VERB
ftr-398	96	9	in	in	ADP
ftr-398	96	10	scattered	scatter	VERB
ftr-398	96	11	section	section	NOUN
ftr-398	96	12	of	of	ADP
ftr-398	96	13	26	26	NUM
ftr-398	96	14	u.s.c	u.s.c	ADJ
ftr-398	96	15	.	.	PUNCT
ftr-398	96	16	)	)	PUNCT
ftr-398	96	17	.	.	PUNCT
ftr-398	97	1	2005	2005	NUM
ftr-398	97	2	is	be	AUX
ftr-398	97	3	the	the	DET
ftr-398	97	4	nation	nation	NOUN
ftr-398	97	5	of	of	ADP
ftr-398	97	6	immigrants	immigrant	NOUN
ftr-398	97	7	punishing	punish	VERB
ftr-398	97	8	its	its	PRON
ftr-398	97	9	emigrants	emigrant	NOUN
ftr-398	97	10	9	9	NUM
ftr-398	97	11	subject	subject	ADJ
ftr-398	97	12	expatriates	expatriate	NOUN
ftr-398	97	13	to	to	ADP
ftr-398	97	14	u.s	u.s	PROPN
ftr-398	97	15	.	.	PROPN
ftr-398	97	16	tax	tax	NOUN
ftr-398	97	17	on	on	ADP
ftr-398	97	18	certain	certain	ADJ
ftr-398	97	19	gains	gain	NOUN
ftr-398	97	20	that	that	PRON
ftr-398	97	21	should	should	AUX
ftr-398	97	22	be	be	AUX
ftr-398	97	23	free	free	ADJ
ftr-398	97	24	of	of	ADP
ftr-398	97	25	u.s	u.s	PROPN
ftr-398	97	26	.	.	PROPN
ftr-398	97	27	tax	tax	NOUN
ftr-398	97	28	.	.	PUNCT
ftr-398	98	1	in	in	ADP
ftr-398	98	2	addition	addition	NOUN
ftr-398	98	3	,	,	PUNCT
ftr-398	98	4	expatriates	expatriate	NOUN
ftr-398	98	5	can	can	AUX
ftr-398	98	6	still	still	ADV
ftr-398	98	7	avoid	avoid	VERB
ftr-398	98	8	u.s	u.s	PROPN
ftr-398	98	9	.	.	PROPN
ftr-398	98	10	tax	tax	NOUN
ftr-398	98	11	on	on	ADP
ftr-398	98	12	accrued	accrue	VERB
ftr-398	98	13	gain	gain	NOUN
ftr-398	98	14	by	by	ADP
ftr-398	98	15	holding	hold	VERB
ftr-398	98	16	on	on	ADP
ftr-398	98	17	to	to	ADP
ftr-398	98	18	property	property	NOUN
ftr-398	98	19	with	with	ADP
ftr-398	98	20	accrued	accrue	VERB
ftr-398	98	21	gain	gain	NOUN
ftr-398	98	22	for	for	ADP
ftr-398	98	23	the	the	DET
ftr-398	98	24	ten	ten	NUM
ftr-398	98	25	-	-	PUNCT
ftr-398	98	26	year	year	NOUN
ftr-398	98	27	period	period	NOUN
ftr-398	98	28	during	during	ADP
ftr-398	98	29	which	which	PRON
ftr-398	98	30	the	the	DET
ftr-398	98	31	alternative	alternative	ADJ
ftr-398	98	32	method	method	NOUN
ftr-398	98	33	applies	apply	VERB
ftr-398	98	34	.	.	PUNCT
ftr-398	99	1	this	this	PRON
ftr-398	99	2	also	also	ADV
ftr-398	99	3	creates	create	VERB
ftr-398	99	4	unequal	unequal	ADJ
ftr-398	99	5	tax	tax	NOUN
ftr-398	99	6	treatment	treatment	NOUN
ftr-398	99	7	among	among	ADP
ftr-398	99	8	similarly	similarly	ADV
ftr-398	99	9	situated	situated	ADJ
ftr-398	99	10	expatriates	expatriate	NOUN
ftr-398	99	11	.	.	PUNCT
ftr-398	100	1	moreover	moreover	ADV
ftr-398	100	2	,	,	PUNCT
ftr-398	100	3	the	the	DET
ftr-398	100	4	revised	revise	VERB
ftr-398	100	5	rules	rule	NOUN
ftr-398	100	6	treat	treat	VERB
ftr-398	100	7	u.s	u.s	PROPN
ftr-398	100	8	.	.	PROPN
ftr-398	100	9	citizens	citizen	NOUN
ftr-398	100	10	and	and	CCONJ
ftr-398	100	11	resident	resident	ADJ
ftr-398	100	12	aliens	alien	NOUN
ftr-398	100	13	unequally	unequally	ADV
ftr-398	100	14	,	,	PUNCT
ftr-398	100	15	allowing	allow	VERB
ftr-398	100	16	some	some	DET
ftr-398	100	17	exceptions	exception	NOUN
ftr-398	100	18	to	to	ADP
ftr-398	100	19	u.s	u.s	PROPN
ftr-398	100	20	.	.	PROPN
ftr-398	100	21	citizens	citizen	NOUN
ftr-398	100	22	that	that	PRON
ftr-398	100	23	technically	technically	ADV
ftr-398	100	24	can	can	AUX
ftr-398	100	25	not	not	PART
ftr-398	100	26	be	be	AUX
ftr-398	100	27	extended	extend	VERB
ftr-398	100	28	to	to	ADP
ftr-398	100	29	u.s	u.s	PROPN
ftr-398	100	30	.	.	PROPN
ftr-398	100	31	resident	resident	NOUN
ftr-398	100	32	aliens	alien	NOUN
ftr-398	100	33	.	.	PUNCT
ftr-398	101	1	last	last	ADJ
ftr-398	101	2	but	but	CCONJ
ftr-398	101	3	not	not	PART
ftr-398	101	4	least	least	ADJ
ftr-398	101	5	,	,	PUNCT
ftr-398	101	6	the	the	DET
ftr-398	101	7	expatriation	expatriation	NOUN
ftr-398	101	8	provisions	provision	NOUN
ftr-398	101	9	are	be	AUX
ftr-398	101	10	out	out	ADP
ftr-398	101	11	of	of	ADP
ftr-398	101	12	step	step	NOUN
ftr-398	101	13	with	with	ADP
ftr-398	101	14	international	international	ADJ
ftr-398	101	15	norms	norm	NOUN
ftr-398	101	16	,	,	PUNCT
ftr-398	101	17	in	in	ADP
ftr-398	101	18	particular	particular	ADJ
ftr-398	101	19	by	by	ADP
ftr-398	101	20	taxing	tax	VERB
ftr-398	101	21	former	former	ADJ
ftr-398	101	22	u.s	u.s	PROPN
ftr-398	101	23	.	.	PROPN
ftr-398	101	24	citizens	citizen	NOUN
ftr-398	101	25	and	and	CCONJ
ftr-398	101	26	resident	resident	ADJ
ftr-398	101	27	aliens	alien	NOUN
ftr-398	101	28	subject	subject	ADJ
ftr-398	101	29	to	to	ADP
ftr-398	101	30	the	the	DET
ftr-398	101	31	alternative	alternative	ADJ
ftr-398	101	32	regime	regime	NOUN
ftr-398	101	33	as	as	ADP
ftr-398	101	34	u.s	u.s	PROPN
ftr-398	101	35	.	.	PROPN
ftr-398	101	36	persons	person	NOUN
ftr-398	101	37	in	in	ADP
ftr-398	101	38	any	any	DET
ftr-398	101	39	one	one	NUM
ftr-398	101	40	year	year	NOUN
ftr-398	101	41	during	during	ADP
ftr-398	101	42	the	the	DET
ftr-398	101	43	ten	ten	NUM
ftr-398	101	44	-	-	PUNCT
ftr-398	101	45	year	year	NOUN
ftr-398	101	46	period	period	NOUN
ftr-398	101	47	in	in	ADP
ftr-398	101	48	which	which	PRON
ftr-398	101	49	they	they	PRON
ftr-398	101	50	return	return	VERB
ftr-398	101	51	to	to	ADP
ftr-398	101	52	the	the	DET
ftr-398	101	53	u.s	u.s	PROPN
ftr-398	101	54	.	.	PROPN
ftr-398	101	55	for	for	ADP
ftr-398	101	56	as	as	ADV
ftr-398	101	57	little	little	ADJ
ftr-398	101	58	as	as	ADP
ftr-398	101	59	thirty	thirty	NUM
ftr-398	101	60	-	-	PUNCT
ftr-398	101	61	one	one	NUM
ftr-398	101	62	days	day	NOUN
ftr-398	101	63	a	a	DET
ftr-398	101	64	year	year	NOUN
ftr-398	101	65	.	.	PUNCT
ftr-398	102	1	part	part	NOUN
ftr-398	102	2	ii	ii	PROPN
ftr-398	102	3	of	of	ADP
ftr-398	102	4	this	this	DET
ftr-398	102	5	article	article	NOUN
ftr-398	102	6	provides	provide	VERB
ftr-398	102	7	a	a	DET
ftr-398	102	8	brief	brief	ADJ
ftr-398	102	9	overview	overview	NOUN
ftr-398	102	10	of	of	ADP
ftr-398	102	11	the	the	DET
ftr-398	102	12	u.s	u.s	PROPN
ftr-398	102	13	.	.	PROPN
ftr-398	102	14	taxation	taxation	NOUN
ftr-398	102	15	of	of	ADP
ftr-398	102	16	u.s	u.s	PROPN
ftr-398	102	17	.	.	PROPN
ftr-398	102	18	persons	person	NOUN
ftr-398	102	19	and	and	CCONJ
ftr-398	102	20	nonresident	nonresident	ADJ
ftr-398	102	21	aliens	alien	NOUN
ftr-398	102	22	and	and	CCONJ
ftr-398	102	23	highlights	highlight	NOUN
ftr-398	102	24	the	the	DET
ftr-398	102	25	areas	area	NOUN
ftr-398	102	26	relevant	relevant	ADJ
ftr-398	102	27	in	in	ADP
ftr-398	102	28	triggering	trigger	VERB
ftr-398	102	29	tax	tax	NOUN
ftr-398	102	30	-	-	PUNCT
ftr-398	102	31	motivated	motivate	VERB
ftr-398	102	32	expatriation	expatriation	NOUN
ftr-398	102	33	.	.	PUNCT
ftr-398	103	1	part	part	NOUN
ftr-398	103	2	iii	iii	PROPN
ftr-398	103	3	examines	examine	VERB
ftr-398	103	4	the	the	DET
ftr-398	103	5	alternative	alternative	ADJ
ftr-398	103	6	method	method	NOUN
ftr-398	103	7	of	of	ADP
ftr-398	103	8	taxation	taxation	NOUN
ftr-398	103	9	developed	develop	VERB
ftr-398	103	10	in	in	ADP
ftr-398	103	11	response	response	NOUN
ftr-398	103	12	to	to	ADP
ftr-398	103	13	tax	tax	NOUN
ftr-398	103	14	-	-	PUNCT
ftr-398	103	15	motivated	motivate	VERB
ftr-398	103	16	expatriation	expatriation	NOUN
ftr-398	103	17	and	and	CCONJ
ftr-398	103	18	compares	compare	VERB
ftr-398	103	19	the	the	DET
ftr-398	103	20	fita	fita	NOUN
ftr-398	103	21	and	and	CCONJ
ftr-398	103	22	hipaa	hipaa	NOUN
ftr-398	103	23	expatriation	expatriation	NOUN
ftr-398	103	24	provisions	provision	NOUN
ftr-398	103	25	.	.	PUNCT
ftr-398	104	1	part	part	NOUN
ftr-398	104	2	iii	iii	X
ftr-398	104	3	also	also	ADV
ftr-398	104	4	examines	examine	VERB
ftr-398	104	5	the	the	DET
ftr-398	104	6	problems	problem	NOUN
ftr-398	104	7	that	that	PRON
ftr-398	104	8	plagued	plague	VERB
ftr-398	104	9	the	the	DET
ftr-398	104	10	fita	fita	NOUN
ftr-398	104	11	and	and	CCONJ
ftr-398	104	12	hipaa	hipaa	NOUN
ftr-398	104	13	expatriation	expatriation	NOUN
ftr-398	104	14	provisions	provision	NOUN
ftr-398	104	15	and	and	CCONJ
ftr-398	104	16	ultimately	ultimately	ADV
ftr-398	104	17	triggered	trigger	VERB
ftr-398	104	18	reform	reform	NOUN
ftr-398	104	19	.	.	PUNCT
ftr-398	105	1	part	part	NOUN
ftr-398	105	2	iv	iv	NUM
ftr-398	105	3	analyzes	analyze	VERB
ftr-398	105	4	the	the	DET
ftr-398	105	5	expatriation	expatriation	NOUN
ftr-398	105	6	provisions	provision	NOUN
ftr-398	105	7	of	of	ADP
ftr-398	105	8	the	the	DET
ftr-398	105	9	jobs	job	NOUN
ftr-398	105	10	act	act	VERB
ftr-398	105	11	by	by	ADP
ftr-398	105	12	detailing	detail	VERB
ftr-398	105	13	the	the	DET
ftr-398	105	14	u.s	u.s	PROPN
ftr-398	105	15	.	.	PROPN
ftr-398	105	16	tax	tax	NOUN
ftr-398	105	17	effects	effect	NOUN
ftr-398	105	18	on	on	ADP
ftr-398	105	19	expatriating	expatriate	VERB
ftr-398	105	20	individuals	individual	NOUN
ftr-398	105	21	and	and	CCONJ
ftr-398	105	22	by	by	ADP
ftr-398	105	23	highlighting	highlight	VERB
ftr-398	105	24	areas	area	NOUN
ftr-398	105	25	in	in	ADP
ftr-398	105	26	need	need	NOUN
ftr-398	105	27	of	of	ADP
ftr-398	105	28	reform	reform	NOUN
ftr-398	105	29	.	.	PUNCT
ftr-398	106	1	part	part	NOUN
ftr-398	106	2	v	v	NOUN
ftr-398	106	3	argues	argue	VERB
ftr-398	106	4	that	that	SCONJ
ftr-398	106	5	congress	congress	PROPN
ftr-398	106	6	should	should	AUX
ftr-398	106	7	consider	consider	VERB
ftr-398	106	8	adopting	adopt	VERB
ftr-398	106	9	a	a	DET
ftr-398	106	10	mark	mark	NOUN
ftr-398	106	11	-	-	PUNCT
ftr-398	106	12	to	to	ADP
ftr-398	106	13	-	-	PUNCT
ftr-398	106	14	market	market	NOUN
ftr-398	106	15	approach	approach	NOUN
ftr-398	106	16	for	for	ADP
ftr-398	106	17	taxing	tax	VERB
ftr-398	106	18	expatriates	expatriate	NOUN
ftr-398	106	19	because	because	SCONJ
ftr-398	106	20	such	such	DET
ftr-398	106	21	an	an	DET
ftr-398	106	22	approach	approach	NOUN
ftr-398	106	23	would	would	AUX
ftr-398	106	24	eliminate	eliminate	VERB
ftr-398	106	25	the	the	DET
ftr-398	106	26	potential	potential	NOUN
ftr-398	106	27	for	for	ADP
ftr-398	106	28	tax	tax	NOUN
ftr-398	106	29	avoidance	avoidance	NOUN
ftr-398	106	30	,	,	PUNCT
ftr-398	106	31	prevent	prevent	VERB
ftr-398	106	32	the	the	DET
ftr-398	106	33	u.s	u.s	PROPN
ftr-398	106	34	.	.	PROPN
ftr-398	106	35	taxation	taxation	NOUN
ftr-398	106	36	of	of	ADP
ftr-398	106	37	income	income	NOUN
ftr-398	106	38	accrued	accrue	VERB
ftr-398	106	39	after	after	ADP
ftr-398	106	40	expatriation	expatriation	NOUN
ftr-398	106	41	,	,	PUNCT
ftr-398	106	42	eliminate	eliminate	VERB
ftr-398	106	43	economic	economic	ADJ
ftr-398	106	44	inefficiencies	inefficiency	NOUN
ftr-398	106	45	caused	cause	VERB
ftr-398	106	46	by	by	ADP
ftr-398	106	47	the	the	DET
ftr-398	106	48	dissimilar	dissimilar	ADJ
ftr-398	106	49	tax	tax	NOUN
ftr-398	106	50	treatment	treatment	NOUN
ftr-398	106	51	of	of	ADP
ftr-398	106	52	u.s.-source	u.s.-source	NOUN
ftr-398	106	53	and	and	CCONJ
ftr-398	106	54	foreign	foreign	ADJ
ftr-398	106	55	-	-	PUNCT
ftr-398	106	56	source	source	NOUN
ftr-398	106	57	income	income	NOUN
ftr-398	106	58	,	,	PUNCT
ftr-398	106	59	and	and	CCONJ
ftr-398	106	60	would	would	AUX
ftr-398	106	61	conform	conform	VERB
ftr-398	106	62	to	to	ADP
ftr-398	106	63	international	international	ADJ
ftr-398	106	64	tax	tax	NOUN
ftr-398	106	65	norms	norm	NOUN
ftr-398	106	66	.	.	PUNCT
ftr-398	107	1	part	part	NOUN
ftr-398	107	2	vi	vi	PROPN
ftr-398	107	3	provides	provide	VERB
ftr-398	107	4	a	a	DET
ftr-398	107	5	summary	summary	NOUN
ftr-398	107	6	of	of	ADP
ftr-398	107	7	the	the	DET
ftr-398	107	8	key	key	ADJ
ftr-398	107	9	characteristics	characteristic	NOUN
ftr-398	107	10	of	of	ADP
ftr-398	107	11	the	the	DET
ftr-398	107	12	current	current	ADJ
ftr-398	107	13	expatriation	expatriation	NOUN
ftr-398	107	14	regime	regime	NOUN
ftr-398	107	15	and	and	CCONJ
ftr-398	107	16	briefly	briefly	ADV
ftr-398	107	17	outlines	outline	VERB
ftr-398	107	18	the	the	DET
ftr-398	107	19	most	most	ADV
ftr-398	107	20	compelling	compelling	ADJ
ftr-398	107	21	reasons	reason	NOUN
ftr-398	107	22	for	for	ADP
ftr-398	107	23	the	the	DET
ftr-398	107	24	adoption	adoption	NOUN
ftr-398	107	25	of	of	ADP
ftr-398	107	26	a	a	DET
ftr-398	107	27	mark	mark	NOUN
ftr-398	107	28	-	-	PUNCT
ftr-398	107	29	to	to	ADP
ftr-398	107	30	-	-	PUNCT
ftr-398	107	31	market	market	NOUN
ftr-398	107	32	regime	regime	NOUN
ftr-398	107	33	.	.	PUNCT
ftr-398	108	1	ii	ii	PROPN
ftr-398	108	2	.	.	PUNCT
ftr-398	109	1	taxation	taxation	NOUN
ftr-398	109	2	of	of	ADP
ftr-398	109	3	individuals	individual	NOUN
ftr-398	109	4	the	the	DET
ftr-398	109	5	u.s	u.s	PROPN
ftr-398	109	6	.	.	PROPN
ftr-398	109	7	has	have	AUX
ftr-398	109	8	developed	develop	VERB
ftr-398	109	9	two	two	NUM
ftr-398	109	10	distinct	distinct	ADJ
ftr-398	109	11	systems	system	NOUN
ftr-398	109	12	of	of	ADP
ftr-398	109	13	taxation	taxation	NOUN
ftr-398	109	14	,	,	PUNCT
ftr-398	109	15	one	one	NUM
ftr-398	109	16	applicable	applicable	ADJ
ftr-398	109	17	to	to	ADP
ftr-398	109	18	u.s	u.s	PROPN
ftr-398	109	19	.	.	PROPN
ftr-398	109	20	persons	person	NOUN
ftr-398	109	21	and	and	CCONJ
ftr-398	109	22	the	the	DET
ftr-398	109	23	other	other	ADJ
ftr-398	109	24	to	to	PART
ftr-398	109	25	nonresident	nonresident	VERB
ftr-398	109	26	aliens	alien	NOUN
ftr-398	109	27	.	.	PUNCT
ftr-398	110	1	therefore	therefore	ADV
ftr-398	110	2	,	,	PUNCT
ftr-398	110	3	the	the	DET
ftr-398	110	4	first	first	ADJ
ftr-398	110	5	step	step	NOUN
ftr-398	110	6	that	that	PRON
ftr-398	110	7	must	must	AUX
ftr-398	110	8	be	be	AUX
ftr-398	110	9	taken	take	VERB
ftr-398	110	10	in	in	ADP
ftr-398	110	11	resolving	resolve	VERB
ftr-398	110	12	whether	whether	SCONJ
ftr-398	110	13	and	and	CCONJ
ftr-398	110	14	to	to	ADP
ftr-398	110	15	what	what	DET
ftr-398	110	16	extent	extent	NOUN
ftr-398	110	17	a	a	DET
ftr-398	110	18	certain	certain	ADJ
ftr-398	110	19	person	person	NOUN
ftr-398	110	20	is	be	AUX
ftr-398	110	21	subject	subject	ADJ
ftr-398	110	22	to	to	ADP
ftr-398	110	23	u.s	u.s	PROPN
ftr-398	110	24	.	.	PROPN
ftr-398	110	25	tax	tax	NOUN
ftr-398	110	26	is	be	AUX
ftr-398	110	27	determining	determine	VERB
ftr-398	110	28	whether	whether	SCONJ
ftr-398	110	29	she	she	PRON
ftr-398	110	30	is	be	AUX
ftr-398	110	31	a	a	DET
ftr-398	110	32	u.s	u.s	PROPN
ftr-398	110	33	.	.	PROPN
ftr-398	110	34	person	person	NOUN
ftr-398	110	35	or	or	CCONJ
ftr-398	110	36	a	a	DET
ftr-398	110	37	nonresident	nonresident	ADJ
ftr-398	110	38	alien	alien	NOUN
ftr-398	110	39	.	.	PUNCT
ftr-398	111	1	a.	a.	PROPN
ftr-398	111	2	nonresident	nonresident	PROPN
ftr-398	111	3	aliens	alien	NOUN
ftr-398	111	4	1	1	NUM
ftr-398	111	5	.	.	PUNCT
ftr-398	111	6	u.s	u.s	PROPN
ftr-398	111	7	.	.	PROPN
ftr-398	111	8	income	income	NOUN
ftr-398	111	9	taxation	taxation	NOUN
ftr-398	111	10	–	–	PUNCT
ftr-398	111	11	a	a	DET
ftr-398	111	12	nonresident	nonresident	ADJ
ftr-398	111	13	alien	alien	NOUN
ftr-398	111	14	is	be	AUX
ftr-398	111	15	a	a	DET
ftr-398	111	16	non	non	ADJ
ftr-398	111	17	-	-	ADJ
ftr-398	111	18	u.s	u.s	ADJ
ftr-398	111	19	.	.	PROPN
ftr-398	111	20	citizen	citizen	PROPN
ftr-398	111	21	individual	individual	NOUN
ftr-398	111	22	who	who	PRON
ftr-398	111	23	does	do	AUX
ftr-398	111	24	not	not	PART
ftr-398	111	25	qualify	qualify	VERB
ftr-398	111	26	as	as	ADP
ftr-398	111	27	a	a	DET
ftr-398	111	28	u.s	u.s	PROPN
ftr-398	111	29	.	.	PROPN
ftr-398	111	30	resident	resident	NOUN
ftr-398	111	31	alien	alien	NOUN
ftr-398	111	32	under	under	ADP
ftr-398	111	33	the	the	DET
ftr-398	111	34	residency	residency	NOUN
ftr-398	111	35	rules	rule	NOUN
ftr-398	111	36	.	.	PUNCT
ftr-398	112	1	in	in	ADP
ftr-398	112	2	general	general	ADJ
ftr-398	112	3	,	,	PUNCT
ftr-398	112	4	the	the	DET
ftr-398	112	5	extent	extent	NOUN
ftr-398	112	6	to	to	PART
ftr-398	112	7	which	which	PRON
ftr-398	112	8	a	a	DET
ftr-398	112	9	nonresident	nonresident	ADJ
ftr-398	112	10	alien	alien	NOUN
ftr-398	112	11	is	be	AUX
ftr-398	112	12	subject	subject	ADJ
ftr-398	112	13	to	to	ADP
ftr-398	112	14	u.s.7	u.s.7	NOUN
ftr-398	112	15	7	7	NUM
ftr-398	112	16	.	.	PUNCT
ftr-398	112	17	irc	irc	PROPN
ftr-398	112	18	§	§	PROPN
ftr-398	112	19	7701(b)(1)(b	7701(b)(1)(b	PROPN
ftr-398	112	20	)	)	PUNCT
ftr-398	112	21	.	.	PUNCT
ftr-398	113	1	10	10	NUM
ftr-398	113	2	florida	florida	PROPN
ftr-398	113	3	tax	tax	NOUN
ftr-398	113	4	review	review	NOUN
ftr-398	114	1	[	[	X
ftr-398	114	2	vol.7:1	vol.7:1	ADP
ftr-398	114	3	tax	tax	NOUN
ftr-398	114	4	depends	depend	VERB
ftr-398	114	5	on	on	ADP
ftr-398	114	6	the	the	DET
ftr-398	114	7	source	source	NOUN
ftr-398	114	8	and	and	CCONJ
ftr-398	114	9	the	the	DET
ftr-398	114	10	type	type	NOUN
ftr-398	114	11	of	of	ADP
ftr-398	114	12	the	the	DET
ftr-398	114	13	income	income	NOUN
ftr-398	114	14	.	.	PUNCT
ftr-398	115	1	nonresident	nonresident	ADJ
ftr-398	115	2	aliens	alien	NOUN
ftr-398	115	3	are	be	AUX
ftr-398	115	4	generally	generally	ADV
ftr-398	115	5	subject	subject	ADJ
ftr-398	115	6	to	to	ADP
ftr-398	115	7	u.s	u.s	PROPN
ftr-398	115	8	.	.	PROPN
ftr-398	115	9	income	income	NOUN
ftr-398	115	10	tax	tax	NOUN
ftr-398	115	11	at	at	ADP
ftr-398	115	12	a	a	DET
ftr-398	115	13	flat	flat	ADJ
ftr-398	115	14	rate	rate	NOUN
ftr-398	115	15	of	of	ADP
ftr-398	115	16	30	30	NUM
ftr-398	115	17	%	%	NOUN
ftr-398	115	18	on	on	ADP
ftr-398	115	19	u.s.-source	u.s.-source	NOUN
ftr-398	115	20	fixed	fix	VERB
ftr-398	115	21	or	or	CCONJ
ftr-398	115	22	determinable	determinable	VERB
ftr-398	115	23	annual	annual	ADJ
ftr-398	115	24	or	or	CCONJ
ftr-398	115	25	periodical	periodical	ADJ
ftr-398	115	26	income	income	NOUN
ftr-398	115	27	that	that	PRON
ftr-398	115	28	is	be	AUX
ftr-398	115	29	not	not	PART
ftr-398	115	30	effectively	effectively	ADV
ftr-398	115	31	connected	connect	VERB
ftr-398	115	32	with	with	ADP
ftr-398	115	33	a	a	DET
ftr-398	115	34	u.s	u.s	PROPN
ftr-398	115	35	.	.	PROPN
ftr-398	115	36	trade	trade	NOUN
ftr-398	115	37	or	or	CCONJ
ftr-398	115	38	business	business	NOUN
ftr-398	115	39	.	.	PUNCT
ftr-398	116	1	nonresident	nonresident	ADJ
ftr-398	116	2	aliens	alien	NOUN
ftr-398	116	3	are	be	AUX
ftr-398	116	4	also	also	ADV
ftr-398	116	5	subject8	subject8	ADJ
ftr-398	116	6	to	to	ADP
ftr-398	116	7	a	a	DET
ftr-398	116	8	30	30	NUM
ftr-398	116	9	%	%	NOUN
ftr-398	116	10	u.s	u.s	PROPN
ftr-398	116	11	.	.	PROPN
ftr-398	116	12	tax	tax	NOUN
ftr-398	116	13	on	on	ADP
ftr-398	116	14	capital	capital	NOUN
ftr-398	116	15	gain	gain	NOUN
ftr-398	116	16	,	,	PUNCT
ftr-398	116	17	but	but	CCONJ
ftr-398	116	18	only	only	ADV
ftr-398	116	19	if	if	SCONJ
ftr-398	116	20	they	they	PRON
ftr-398	116	21	are	be	AUX
ftr-398	116	22	present	present	ADJ
ftr-398	116	23	in	in	ADP
ftr-398	116	24	the	the	DET
ftr-398	116	25	u.s	u.s	PROPN
ftr-398	116	26	.	.	PROPN
ftr-398	116	27	in	in	ADP
ftr-398	116	28	a	a	DET
ftr-398	116	29	given	give	VERB
ftr-398	116	30	year	year	NOUN
ftr-398	116	31	for	for	ADP
ftr-398	116	32	a	a	DET
ftr-398	116	33	period	period	NOUN
ftr-398	116	34	aggregating	aggregate	VERB
ftr-398	116	35	183	183	NUM
ftr-398	116	36	days	day	NOUN
ftr-398	116	37	or	or	CCONJ
ftr-398	116	38	more	more	ADJ
ftr-398	116	39	.	.	PUNCT
ftr-398	117	1	the	the	DET
ftr-398	117	2	30	30	NUM
ftr-398	117	3	%	%	NOUN
ftr-398	117	4	tax	tax	NOUN
ftr-398	117	5	is	be	AUX
ftr-398	117	6	based9	based9	NOUN
ftr-398	117	7	on	on	ADP
ftr-398	117	8	the	the	DET
ftr-398	117	9	gross	gross	ADJ
ftr-398	117	10	amount	amount	NOUN
ftr-398	117	11	of	of	ADP
ftr-398	117	12	income	income	NOUN
ftr-398	117	13	and	and	CCONJ
ftr-398	117	14	is	be	AUX
ftr-398	117	15	generally	generally	ADV
ftr-398	117	16	collected	collect	VERB
ftr-398	117	17	through	through	ADP
ftr-398	117	18	withholding	withhold	VERB
ftr-398	117	19	under	under	ADP
ftr-398	117	20	section	section	NOUN
ftr-398	117	21	1441	1441	NUM
ftr-398	117	22	of	of	ADP
ftr-398	117	23	the	the	DET
ftr-398	117	24	code	code	NOUN
ftr-398	117	25	.	.	PUNCT
ftr-398	118	1	in	in	ADP
ftr-398	118	2	addition	addition	NOUN
ftr-398	118	3	,	,	PUNCT
ftr-398	118	4	nonresident	nonresident	ADJ
ftr-398	118	5	aliens10	aliens10	NOUN
ftr-398	118	6	are	be	AUX
ftr-398	118	7	subject	subject	ADJ
ftr-398	118	8	to	to	ADP
ftr-398	118	9	u.s	u.s	PROPN
ftr-398	118	10	.	.	PROPN
ftr-398	118	11	income	income	NOUN
ftr-398	118	12	tax	tax	NOUN
ftr-398	118	13	,	,	PUNCT
ftr-398	118	14	at	at	ADP
ftr-398	118	15	graduated	graduate	VERB
ftr-398	118	16	rates	rate	NOUN
ftr-398	118	17	under	under	ADP
ftr-398	118	18	section	section	NOUN
ftr-398	118	19	1	1	NUM
ftr-398	118	20	of	of	ADP
ftr-398	118	21	the	the	DET
ftr-398	118	22	code	code	NOUN
ftr-398	118	23	,	,	PUNCT
ftr-398	118	24	on	on	ADP
ftr-398	118	25	income	income	NOUN
ftr-398	118	26	that	that	PRON
ftr-398	118	27	is	be	AUX
ftr-398	118	28	effectively	effectively	ADV
ftr-398	118	29	connected	connect	VERB
ftr-398	118	30	with	with	ADP
ftr-398	118	31	the	the	DET
ftr-398	118	32	conduct	conduct	NOUN
ftr-398	118	33	of	of	ADP
ftr-398	118	34	a	a	DET
ftr-398	118	35	u.s	u.s	PROPN
ftr-398	118	36	.	.	PROPN
ftr-398	118	37	trade	trade	NOUN
ftr-398	118	38	or	or	CCONJ
ftr-398	118	39	business	business	NOUN
ftr-398	118	40	.	.	PUNCT
ftr-398	119	1	effectively	effectively	ADV
ftr-398	119	2	connected	connect	VERB
ftr-398	119	3	income	income	NOUN
ftr-398	119	4	includes	include	VERB
ftr-398	119	5	gain	gain	NOUN
ftr-398	119	6	on	on	ADP
ftr-398	119	7	the	the	DET
ftr-398	119	8	sale	sale	NOUN
ftr-398	119	9	of11	of11	PROPN
ftr-398	119	10	a	a	DET
ftr-398	119	11	u.s	u.s	PROPN
ftr-398	119	12	.	.	PROPN
ftr-398	119	13	real	real	ADJ
ftr-398	119	14	property	property	NOUN
ftr-398	119	15	interest	interest	NOUN
ftr-398	119	16	.	.	PUNCT
ftr-398	120	1	foreign	foreign	ADJ
ftr-398	120	2	-	-	PUNCT
ftr-398	120	3	source	source	NOUN
ftr-398	120	4	income	income	NOUN
ftr-398	120	5	earned	earn	VERB
ftr-398	120	6	by	by	ADP
ftr-398	120	7	nonresident12	nonresident12	ADJ
ftr-398	120	8	aliens	alien	NOUN
ftr-398	120	9	is	be	AUX
ftr-398	120	10	generally	generally	ADV
ftr-398	120	11	not	not	PART
ftr-398	120	12	subject	subject	ADJ
ftr-398	120	13	to	to	ADP
ftr-398	120	14	u.s	u.s	PROPN
ftr-398	120	15	.	.	PROPN
ftr-398	120	16	income	income	NOUN
ftr-398	120	17	tax	tax	NOUN
ftr-398	120	18	.	.	PUNCT
ftr-398	121	1	the	the	DET
ftr-398	121	2	u.s	u.s	PROPN
ftr-398	121	3	.	.	PROPN
ftr-398	121	4	income	income	NOUN
ftr-398	121	5	taxation	taxation	NOUN
ftr-398	121	6	of	of	ADP
ftr-398	121	7	a	a	DET
ftr-398	121	8	nonresident	nonresident	ADJ
ftr-398	121	9	alien	alien	NOUN
ftr-398	121	10	may	may	AUX
ftr-398	121	11	be	be	AUX
ftr-398	121	12	modified	modify	VERB
ftr-398	121	13	by	by	ADP
ftr-398	121	14	an	an	DET
ftr-398	121	15	applicable	applicable	ADJ
ftr-398	121	16	bilateral	bilateral	ADJ
ftr-398	121	17	income	income	NOUN
ftr-398	121	18	tax	tax	NOUN
ftr-398	121	19	treaty	treaty	NOUN
ftr-398	121	20	if	if	SCONJ
ftr-398	121	21	the	the	DET
ftr-398	121	22	nonresident	nonresident	ADJ
ftr-398	121	23	alien	alien	NOUN
ftr-398	121	24	qualifies	qualify	VERB
ftr-398	121	25	for	for	ADP
ftr-398	121	26	benefits	benefit	NOUN
ftr-398	121	27	under	under	ADP
ftr-398	121	28	the	the	DET
ftr-398	121	29	treaty	treaty	NOUN
ftr-398	121	30	.	.	PUNCT
ftr-398	122	1	a	a	DET
ftr-398	122	2	nonresident	nonresident	ADJ
ftr-398	122	3	alien	alien	NOUN
ftr-398	122	4	generally	generally	ADV
ftr-398	122	5	qualifies	qualify	VERB
ftr-398	122	6	for	for	ADP
ftr-398	122	7	treaty	treaty	NOUN
ftr-398	122	8	benefits	benefit	NOUN
ftr-398	122	9	only	only	ADV
ftr-398	122	10	if	if	SCONJ
ftr-398	122	11	she	she	PRON
ftr-398	122	12	is	be	AUX
ftr-398	122	13	a	a	DET
ftr-398	122	14	bona	bona	ADJ
ftr-398	122	15	fide	fide	ADJ
ftr-398	122	16	tax	tax	NOUN
ftr-398	122	17	resident	resident	NOUN
ftr-398	122	18	of	of	ADP
ftr-398	122	19	the	the	DET
ftr-398	122	20	u.s	u.s	PROPN
ftr-398	122	21	.	.	PROPN
ftr-398	122	22	treaty	treaty	NOUN
ftr-398	122	23	partner.13	partner.13	NOUN
ftr-398	122	24	2	2	X
ftr-398	122	25	.	.	PUNCT
ftr-398	122	26	u.s	u.s	PROPN
ftr-398	122	27	.	.	PROPN
ftr-398	122	28	estate	estate	NOUN
ftr-398	122	29	and	and	CCONJ
ftr-398	122	30	gift	gift	NOUN
ftr-398	122	31	taxation	taxation	NOUN
ftr-398	122	32	–	–	PUNCT
ftr-398	122	33	nonresident	nonresident	ADJ
ftr-398	122	34	aliens	alien	NOUN
ftr-398	122	35	are	be	AUX
ftr-398	122	36	also	also	ADV
ftr-398	122	37	subject	subject	ADJ
ftr-398	122	38	to	to	ADP
ftr-398	122	39	u.s	u.s	PROPN
ftr-398	122	40	.	.	PROPN
ftr-398	122	41	estate	estate	NOUN
ftr-398	122	42	tax	tax	NOUN
ftr-398	122	43	on	on	ADP
ftr-398	122	44	u.s	u.s	PROPN
ftr-398	122	45	.	.	PROPN
ftr-398	122	46	situs	situs	PROPN
ftr-398	122	47	property	property	PROPN
ftr-398	122	48	,	,	PUNCT
ftr-398	122	49	which	which	PRON
ftr-398	122	50	generally	generally	ADV
ftr-398	122	51	includes	include	VERB
ftr-398	122	52	real	real	ADJ
ftr-398	122	53	property	property	NOUN
ftr-398	122	54	and	and	CCONJ
ftr-398	122	55	tangible	tangible	ADJ
ftr-398	122	56	personal	personal	ADJ
ftr-398	122	57	property	property	NOUN
ftr-398	122	58	located	locate	VERB
ftr-398	122	59	in	in	ADP
ftr-398	122	60	the	the	DET
ftr-398	122	61	u.s	u.s	PROPN
ftr-398	122	62	.	.	PROPN
ftr-398	122	63	,	,	PUNCT
ftr-398	122	64	as	as	ADV
ftr-398	122	65	well	well	ADV
ftr-398	122	66	as	as	ADP
ftr-398	122	67	stock	stock	NOUN
ftr-398	122	68	8	8	NUM
ftr-398	122	69	.	.	PUNCT
ftr-398	123	1	irc	irc	PROPN
ftr-398	123	2	§	§	PROPN
ftr-398	123	3	871(a)(1	871(a)(1	NOUN
ftr-398	123	4	)	)	PUNCT
ftr-398	123	5	.	.	PUNCT
ftr-398	124	1	9	9	X
ftr-398	124	2	.	.	X
ftr-398	124	3	irc	irc	PROPN
ftr-398	124	4	§	§	PROPN
ftr-398	124	5	871(a)(2	871(a)(2	NUM
ftr-398	124	6	)	)	PUNCT
ftr-398	124	7	.	.	PUNCT
ftr-398	125	1	10	10	NUM
ftr-398	125	2	.	.	PUNCT
ftr-398	126	1	irc	irc	PROPN
ftr-398	126	2	§	§	PROPN
ftr-398	126	3	1441	1441	NUM
ftr-398	126	4	.	.	PUNCT
ftr-398	127	1	11	11	NUM
ftr-398	127	2	.	.	PUNCT
ftr-398	127	3	irc	irc	PROPN
ftr-398	127	4	§	§	PROPN
ftr-398	127	5	871(b	871(b	PROPN
ftr-398	127	6	)	)	PUNCT
ftr-398	127	7	.	.	PUNCT
ftr-398	128	1	a	a	DET
ftr-398	128	2	detailed	detailed	ADJ
ftr-398	128	3	examination	examination	NOUN
ftr-398	128	4	of	of	ADP
ftr-398	128	5	what	what	PRON
ftr-398	128	6	constitutes	constitute	VERB
ftr-398	128	7	income	income	NOUN
ftr-398	128	8	that	that	PRON
ftr-398	128	9	is	be	AUX
ftr-398	128	10	effectively	effectively	ADV
ftr-398	128	11	connected	connect	VERB
ftr-398	128	12	with	with	ADP
ftr-398	128	13	the	the	DET
ftr-398	128	14	conduct	conduct	NOUN
ftr-398	128	15	of	of	ADP
ftr-398	128	16	a	a	DET
ftr-398	128	17	u.s	u.s	PROPN
ftr-398	128	18	.	.	PROPN
ftr-398	128	19	trade	trade	NOUN
ftr-398	128	20	or	or	CCONJ
ftr-398	128	21	business	business	NOUN
ftr-398	128	22	is	be	AUX
ftr-398	128	23	beyond	beyond	ADP
ftr-398	128	24	the	the	DET
ftr-398	128	25	scope	scope	NOUN
ftr-398	128	26	of	of	ADP
ftr-398	128	27	this	this	DET
ftr-398	128	28	article	article	NOUN
ftr-398	128	29	.	.	PUNCT
ftr-398	129	1	courts	court	NOUN
ftr-398	129	2	generally	generally	ADV
ftr-398	129	3	hold	hold	VERB
ftr-398	129	4	that	that	SCONJ
ftr-398	129	5	profit	profit	NOUN
ftr-398	129	6	-	-	PUNCT
ftr-398	129	7	oriented	orient	VERB
ftr-398	129	8	activities	activity	NOUN
ftr-398	129	9	in	in	ADP
ftr-398	129	10	the	the	DET
ftr-398	129	11	u.s	u.s	PROPN
ftr-398	129	12	.	.	PROPN
ftr-398	129	13	will	will	AUX
ftr-398	129	14	be	be	AUX
ftr-398	129	15	considered	consider	VERB
ftr-398	129	16	to	to	PART
ftr-398	129	17	constitute	constitute	VERB
ftr-398	129	18	a	a	DET
ftr-398	129	19	trade	trade	NOUN
ftr-398	129	20	or	or	CCONJ
ftr-398	129	21	business	business	NOUN
ftr-398	129	22	only	only	ADV
ftr-398	129	23	if	if	SCONJ
ftr-398	129	24	such	such	ADJ
ftr-398	129	25	activities	activity	NOUN
ftr-398	129	26	are	be	AUX
ftr-398	129	27	regular	regular	ADJ
ftr-398	129	28	,	,	PUNCT
ftr-398	129	29	substantial	substantial	ADJ
ftr-398	129	30	,	,	PUNCT
ftr-398	129	31	and	and	CCONJ
ftr-398	129	32	continuous	continuous	ADJ
ftr-398	129	33	.	.	PUNCT
ftr-398	130	1	see	see	VERB
ftr-398	130	2	comm’r	comm’r	NOUN
ftr-398	130	3	v.	v.	ADP
ftr-398	130	4	spermacet	spermacet	ADJ
ftr-398	130	5	whaling	whaling	NOUN
ftr-398	130	6	&	&	CCONJ
ftr-398	130	7	shipping	shipping	PROPN
ftr-398	130	8	co.	co.	PROPN
ftr-398	130	9	,	,	PUNCT
ftr-398	130	10	281	281	NUM
ftr-398	130	11	f.2d	f.2d	SYM
ftr-398	130	12	646	646	NUM
ftr-398	130	13	(	(	PUNCT
ftr-398	130	14	6th	6th	ADJ
ftr-398	130	15	cir	cir	NOUN
ftr-398	130	16	.	.	PUNCT
ftr-398	130	17	1960	1960	NUM
ftr-398	130	18	)	)	PUNCT
ftr-398	130	19	(	(	PUNCT
ftr-398	130	20	a	a	DET
ftr-398	130	21	foreign	foreign	ADJ
ftr-398	130	22	corporate	corporate	ADJ
ftr-398	130	23	taxpayer	taxpayer	NOUN
ftr-398	130	24	engaged	engage	VERB
ftr-398	130	25	in	in	ADP
ftr-398	130	26	a	a	DET
ftr-398	130	27	whaling	whale	VERB
ftr-398	130	28	expedition	expedition	NOUN
ftr-398	130	29	off	off	ADP
ftr-398	130	30	the	the	DET
ftr-398	130	31	coast	coast	NOUN
ftr-398	130	32	of	of	ADP
ftr-398	130	33	south	south	PROPN
ftr-398	130	34	america	america	PROPN
ftr-398	130	35	for	for	ADP
ftr-398	130	36	the	the	DET
ftr-398	130	37	purpose	purpose	NOUN
ftr-398	130	38	of	of	ADP
ftr-398	130	39	obtaining	obtain	VERB
ftr-398	130	40	sperm	sperm	NOUN
ftr-398	130	41	oil	oil	NOUN
ftr-398	130	42	and	and	CCONJ
ftr-398	130	43	selling	sell	VERB
ftr-398	130	44	it	it	PRON
ftr-398	130	45	to	to	ADP
ftr-398	130	46	a	a	DET
ftr-398	130	47	u.s	u.s	PROPN
ftr-398	130	48	.	.	PROPN
ftr-398	130	49	refinery	refinery	NOUN
ftr-398	130	50	for	for	ADP
ftr-398	130	51	resale	resale	NOUN
ftr-398	130	52	was	be	AUX
ftr-398	130	53	not	not	PART
ftr-398	130	54	engaged	engage	VERB
ftr-398	130	55	in	in	ADP
ftr-398	130	56	a	a	DET
ftr-398	130	57	u.s	u.s	PROPN
ftr-398	130	58	.	.	PROPN
ftr-398	130	59	trade	trade	NOUN
ftr-398	130	60	or	or	CCONJ
ftr-398	130	61	business	business	NOUN
ftr-398	130	62	because	because	SCONJ
ftr-398	130	63	the	the	DET
ftr-398	130	64	activity	activity	NOUN
ftr-398	130	65	was	be	AUX
ftr-398	130	66	not	not	PART
ftr-398	130	67	regular	regular	ADJ
ftr-398	130	68	,	,	PUNCT
ftr-398	130	69	substantial	substantial	ADJ
ftr-398	130	70	,	,	PUNCT
ftr-398	130	71	and	and	CCONJ
ftr-398	130	72	continuous	continuous	ADJ
ftr-398	130	73	)	)	PUNCT
ftr-398	130	74	.	.	PUNCT
ftr-398	131	1	12	12	NUM
ftr-398	131	2	.	.	PUNCT
ftr-398	131	3	irc	irc	PROPN
ftr-398	131	4	§	§	PROPN
ftr-398	131	5	897(a	897(a	PROPN
ftr-398	131	6	)	)	PUNCT
ftr-398	131	7	.	.	PUNCT
ftr-398	132	1	before	before	ADP
ftr-398	132	2	the	the	DET
ftr-398	132	3	enactment	enactment	NOUN
ftr-398	132	4	of	of	ADP
ftr-398	132	5	the	the	DET
ftr-398	132	6	foreign	foreign	ADJ
ftr-398	132	7	investment	investment	NOUN
ftr-398	132	8	in	in	ADP
ftr-398	132	9	real	real	ADJ
ftr-398	132	10	property	property	NOUN
ftr-398	132	11	tax	tax	NOUN
ftr-398	132	12	act	act	NOUN
ftr-398	132	13	of	of	ADP
ftr-398	132	14	1980	1980	NUM
ftr-398	132	15	,	,	PUNCT
ftr-398	132	16	nonresident	nonresident	ADJ
ftr-398	132	17	aliens	alien	NOUN
ftr-398	132	18	investing	invest	VERB
ftr-398	132	19	in	in	ADP
ftr-398	132	20	u.s	u.s	PROPN
ftr-398	132	21	.	.	PROPN
ftr-398	132	22	real	real	ADJ
ftr-398	132	23	estate	estate	NOUN
ftr-398	132	24	often	often	ADV
ftr-398	132	25	paid	pay	VERB
ftr-398	132	26	no	no	DET
ftr-398	132	27	tax	tax	NOUN
ftr-398	132	28	on	on	ADP
ftr-398	132	29	gain	gain	NOUN
ftr-398	132	30	derived	derive	VERB
ftr-398	132	31	from	from	ADP
ftr-398	132	32	the	the	DET
ftr-398	132	33	disposition	disposition	NOUN
ftr-398	132	34	of	of	ADP
ftr-398	132	35	u.s	u.s	PROPN
ftr-398	132	36	.	.	PROPN
ftr-398	132	37	real	real	ADJ
ftr-398	132	38	property	property	NOUN
ftr-398	132	39	held	hold	VERB
ftr-398	132	40	for	for	ADP
ftr-398	132	41	investment	investment	NOUN
ftr-398	132	42	or	or	CCONJ
ftr-398	132	43	personal	personal	ADJ
ftr-398	132	44	use	use	NOUN
ftr-398	132	45	as	as	ADP
ftr-398	132	46	such	such	ADJ
ftr-398	132	47	gain	gain	NOUN
ftr-398	132	48	did	do	AUX
ftr-398	132	49	not	not	PART
ftr-398	132	50	qualify	qualify	VERB
ftr-398	132	51	as	as	SCONJ
ftr-398	132	52	fixed	fix	VERB
ftr-398	132	53	or	or	CCONJ
ftr-398	132	54	determinable	determinable	VERB
ftr-398	132	55	annual	annual	ADJ
ftr-398	132	56	or	or	CCONJ
ftr-398	132	57	periodical	periodical	ADJ
ftr-398	132	58	income	income	NOUN
ftr-398	132	59	or	or	CCONJ
ftr-398	132	60	gain	gain	NOUN
ftr-398	132	61	,	,	PUNCT
ftr-398	132	62	or	or	CCONJ
ftr-398	132	63	as	as	SCONJ
ftr-398	132	64	income	income	NOUN
ftr-398	132	65	effectively	effectively	ADV
ftr-398	132	66	connected	connect	VERB
ftr-398	132	67	with	with	ADP
ftr-398	132	68	the	the	DET
ftr-398	132	69	conduct	conduct	NOUN
ftr-398	132	70	of	of	ADP
ftr-398	132	71	a	a	DET
ftr-398	132	72	u.s	u.s	PROPN
ftr-398	132	73	.	.	PROPN
ftr-398	132	74	trade	trade	NOUN
ftr-398	132	75	or	or	CCONJ
ftr-398	132	76	business	business	NOUN
ftr-398	132	77	.	.	PUNCT
ftr-398	133	1	13	13	NUM
ftr-398	133	2	.	.	X
ftr-398	133	3	pursuant	pursuant	ADJ
ftr-398	133	4	to	to	ADP
ftr-398	133	5	article	article	NOUN
ftr-398	133	6	4	4	NUM
ftr-398	133	7	of	of	ADP
ftr-398	133	8	the	the	DET
ftr-398	133	9	u.s	u.s	PROPN
ftr-398	133	10	.	.	PROPN
ftr-398	133	11	model	model	PROPN
ftr-398	133	12	income	income	PROPN
ftr-398	133	13	tax	tax	PROPN
ftr-398	133	14	convention	convention	PROPN
ftr-398	133	15	,	,	PUNCT
ftr-398	133	16	only	only	ADV
ftr-398	133	17	those	those	DET
ftr-398	133	18	persons	person	NOUN
ftr-398	133	19	will	will	AUX
ftr-398	133	20	be	be	AUX
ftr-398	133	21	considered	consider	VERB
ftr-398	133	22	residents	resident	NOUN
ftr-398	133	23	of	of	ADP
ftr-398	133	24	a	a	DET
ftr-398	133	25	state	state	NOUN
ftr-398	133	26	who	who	PRON
ftr-398	133	27	,	,	PUNCT
ftr-398	133	28	under	under	ADP
ftr-398	133	29	the	the	DET
ftr-398	133	30	laws	law	NOUN
ftr-398	133	31	of	of	ADP
ftr-398	133	32	that	that	DET
ftr-398	133	33	state	state	NOUN
ftr-398	133	34	,	,	PUNCT
ftr-398	133	35	are	be	AUX
ftr-398	133	36	liable	liable	ADJ
ftr-398	133	37	to	to	PART
ftr-398	133	38	tax	tax	VERB
ftr-398	133	39	therein	therein	ADV
ftr-398	133	40	on	on	ADP
ftr-398	133	41	her	her	PRON
ftr-398	133	42	worldwide	worldwide	ADJ
ftr-398	133	43	income	income	NOUN
ftr-398	133	44	by	by	ADP
ftr-398	133	45	reason	reason	NOUN
ftr-398	133	46	of	of	ADP
ftr-398	133	47	domicile	domicile	NOUN
ftr-398	133	48	,	,	PUNCT
ftr-398	133	49	residence	residence	NOUN
ftr-398	133	50	,	,	PUNCT
ftr-398	133	51	place	place	NOUN
ftr-398	133	52	of	of	ADP
ftr-398	133	53	incorporation	incorporation	NOUN
ftr-398	133	54	,	,	PUNCT
ftr-398	133	55	place	place	NOUN
ftr-398	133	56	of	of	ADP
ftr-398	133	57	management	management	NOUN
ftr-398	133	58	or	or	CCONJ
ftr-398	133	59	any	any	DET
ftr-398	133	60	other	other	ADJ
ftr-398	133	61	criterion	criterion	NOUN
ftr-398	133	62	of	of	ADP
ftr-398	133	63	a	a	DET
ftr-398	133	64	similar	similar	ADJ
ftr-398	133	65	nature	nature	NOUN
ftr-398	133	66	.	.	PUNCT
ftr-398	134	1	see	see	VERB
ftr-398	134	2	u.s	u.s	PROPN
ftr-398	134	3	.	.	PROPN
ftr-398	134	4	model	model	PROPN
ftr-398	134	5	income	income	PROPN
ftr-398	134	6	tax	tax	PROPN
ftr-398	134	7	convention	convention	PROPN
ftr-398	134	8	,	,	PUNCT
ftr-398	134	9	art	art	NOUN
ftr-398	134	10	.	.	PUNCT
ftr-398	135	1	4	4	NUM
ftr-398	135	2	(	(	PUNCT
ftr-398	135	3	1996	1996	NUM
ftr-398	135	4	)	)	PUNCT
ftr-398	135	5	.	.	PUNCT
ftr-398	136	1	2005	2005	NUM
ftr-398	136	2	is	be	AUX
ftr-398	136	3	the	the	DET
ftr-398	136	4	nation	nation	NOUN
ftr-398	136	5	of	of	ADP
ftr-398	136	6	immigrants	immigrant	NOUN
ftr-398	136	7	punishing	punish	VERB
ftr-398	136	8	its	its	PRON
ftr-398	136	9	emigrants	emigrant	NOUN
ftr-398	136	10	11	11	NUM
ftr-398	136	11	in	in	ADP
ftr-398	136	12	a	a	DET
ftr-398	136	13	u.s	u.s	PROPN
ftr-398	136	14	.	.	PROPN
ftr-398	136	15	corporation	corporation	NOUN
ftr-398	136	16	.	.	PUNCT
ftr-398	137	1	to	to	PART
ftr-398	137	2	prevent	prevent	VERB
ftr-398	137	3	nonresident	nonresident	ADJ
ftr-398	137	4	aliens	alien	NOUN
ftr-398	137	5	from	from	ADP
ftr-398	137	6	escaping	escape	VERB
ftr-398	137	7	u.s.14	u.s.14	NOUN
ftr-398	137	8	estate	estate	NOUN
ftr-398	137	9	taxes	taxis	NOUN
ftr-398	137	10	by	by	ADP
ftr-398	137	11	simply	simply	ADV
ftr-398	137	12	giving	give	VERB
ftr-398	137	13	away	away	ADP
ftr-398	137	14	during	during	ADP
ftr-398	137	15	their	their	PRON
ftr-398	137	16	lifetime	lifetime	NOUN
ftr-398	137	17	all	all	PRON
ftr-398	137	18	of	of	ADP
ftr-398	137	19	their	their	PRON
ftr-398	137	20	assets	asset	NOUN
ftr-398	137	21	otherwise	otherwise	ADV
ftr-398	137	22	subject	subject	ADJ
ftr-398	137	23	to	to	ADP
ftr-398	137	24	u.s	u.s	PROPN
ftr-398	137	25	.	.	PROPN
ftr-398	137	26	estate	estate	NOUN
ftr-398	137	27	tax	tax	NOUN
ftr-398	137	28	,	,	PUNCT
ftr-398	137	29	the	the	DET
ftr-398	137	30	u.s	u.s	PROPN
ftr-398	137	31	.	.	PROPN
ftr-398	137	32	subjects	subject	NOUN
ftr-398	137	33	nonresident	nonresident	VERB
ftr-398	137	34	aliens	alien	NOUN
ftr-398	137	35	to	to	ADP
ftr-398	137	36	u.s	u.s	PROPN
ftr-398	137	37	.	.	PROPN
ftr-398	137	38	gift	gift	NOUN
ftr-398	137	39	tax	tax	NOUN
ftr-398	137	40	on	on	ADP
ftr-398	137	41	transfers	transfer	NOUN
ftr-398	137	42	of	of	ADP
ftr-398	137	43	real	real	ADJ
ftr-398	137	44	or	or	CCONJ
ftr-398	137	45	tangible	tangible	ADJ
ftr-398	137	46	personal	personal	ADJ
ftr-398	137	47	property	property	NOUN
ftr-398	137	48	located	locate	VERB
ftr-398	137	49	in	in	ADP
ftr-398	137	50	the	the	DET
ftr-398	137	51	u.s	u.s	PROPN
ftr-398	137	52	.	.	PROPN
ftr-398	137	53	of	of	ADP
ftr-398	137	54	course	course	NOUN
ftr-398	137	55	,	,	PUNCT
ftr-398	137	56	these	these	DET
ftr-398	137	57	u.s	u.s	PROPN
ftr-398	137	58	.	.	PROPN
ftr-398	137	59	estate	estate	NOUN
ftr-398	137	60	and	and	CCONJ
ftr-398	137	61	gift	gift	NOUN
ftr-398	137	62	tax	tax	NOUN
ftr-398	137	63	rules	rule	NOUN
ftr-398	137	64	are	be	AUX
ftr-398	137	65	also	also	ADV
ftr-398	137	66	subject	subject	ADJ
ftr-398	137	67	to15	to15	PROPN
ftr-398	137	68	bilateral	bilateral	ADJ
ftr-398	137	69	estate	estate	NOUN
ftr-398	137	70	and	and	CCONJ
ftr-398	137	71	gift	gift	NOUN
ftr-398	137	72	tax	tax	NOUN
ftr-398	137	73	treaty	treaty	NOUN
ftr-398	137	74	modifications	modification	NOUN
ftr-398	137	75	,	,	PUNCT
ftr-398	137	76	which	which	PRON
ftr-398	137	77	may	may	AUX
ftr-398	137	78	provide	provide	VERB
ftr-398	137	79	some	some	DET
ftr-398	137	80	significant	significant	ADJ
ftr-398	137	81	benefits	benefit	NOUN
ftr-398	137	82	to	to	ADP
ftr-398	137	83	residents	resident	NOUN
ftr-398	137	84	of	of	ADP
ftr-398	137	85	certain	certain	ADJ
ftr-398	137	86	treaty	treaty	NOUN
ftr-398	137	87	countries.16	countries.16	PROPN
ftr-398	137	88	the	the	DET
ftr-398	137	89	limited	limited	PROPN
ftr-398	137	90	u.s	u.s	PROPN
ftr-398	137	91	.	.	PROPN
ftr-398	137	92	taxation	taxation	NOUN
ftr-398	137	93	of	of	ADP
ftr-398	137	94	nonresident	nonresident	ADJ
ftr-398	137	95	aliens	alien	NOUN
ftr-398	137	96	reflects	reflect	VERB
ftr-398	137	97	sound	sound	ADJ
ftr-398	137	98	tax	tax	NOUN
ftr-398	137	99	policy	policy	NOUN
ftr-398	137	100	.	.	PUNCT
ftr-398	138	1	as	as	ADP
ftr-398	138	2	a	a	DET
ftr-398	138	3	general	general	ADJ
ftr-398	138	4	rule	rule	NOUN
ftr-398	138	5	,	,	PUNCT
ftr-398	138	6	nonresident	nonresident	ADJ
ftr-398	138	7	aliens	alien	NOUN
ftr-398	138	8	have	have	VERB
ftr-398	138	9	an	an	DET
ftr-398	138	10	insubstantial	insubstantial	ADJ
ftr-398	138	11	connection	connection	NOUN
ftr-398	138	12	to	to	ADP
ftr-398	138	13	the	the	DET
ftr-398	138	14	u.s	u.s	PROPN
ftr-398	138	15	.	.	PROPN
ftr-398	138	16	and	and	CCONJ
ftr-398	138	17	their	their	PRON
ftr-398	138	18	worldwide	worldwide	ADJ
ftr-398	138	19	income	income	NOUN
ftr-398	138	20	should	should	AUX
ftr-398	138	21	not	not	PART
ftr-398	138	22	be	be	AUX
ftr-398	138	23	subject	subject	ADJ
ftr-398	138	24	to	to	ADP
ftr-398	138	25	u.s	u.s	PROPN
ftr-398	138	26	.	.	PROPN
ftr-398	138	27	taxation	taxation	NOUN
ftr-398	138	28	.	.	PUNCT
ftr-398	139	1	on	on	ADP
ftr-398	139	2	the	the	DET
ftr-398	139	3	other	other	ADJ
ftr-398	139	4	hand	hand	NOUN
ftr-398	139	5	,	,	PUNCT
ftr-398	139	6	imposing	impose	VERB
ftr-398	139	7	u.s	u.s	PROPN
ftr-398	139	8	.	.	PROPN
ftr-398	139	9	tax	tax	NOUN
ftr-398	139	10	on	on	ADP
ftr-398	139	11	u.s.-source	u.s.-source	ADJ
ftr-398	139	12	income	income	NOUN
ftr-398	139	13	and	and	CCONJ
ftr-398	139	14	on	on	ADP
ftr-398	139	15	income	income	NOUN
ftr-398	139	16	connected	connect	VERB
ftr-398	139	17	with	with	ADP
ftr-398	139	18	a	a	DET
ftr-398	139	19	u.s	u.s	PROPN
ftr-398	139	20	.	.	PROPN
ftr-398	139	21	trade	trade	PROPN
ftr-398	139	22	or	or	CCONJ
ftr-398	139	23	business	business	NOUN
ftr-398	139	24	makes	make	VERB
ftr-398	139	25	sense	sense	NOUN
ftr-398	139	26	because	because	SCONJ
ftr-398	139	27	the	the	DET
ftr-398	139	28	u.s	u.s	PROPN
ftr-398	139	29	.	.	PROPN
ftr-398	139	30	provided	provide	VERB
ftr-398	139	31	the	the	DET
ftr-398	139	32	particular	particular	ADJ
ftr-398	139	33	benefit	benefit	NOUN
ftr-398	139	34	,	,	PUNCT
ftr-398	139	35	e.g.	e.g.	ADV
ftr-398	139	36	,	,	PUNCT
ftr-398	139	37	the	the	DET
ftr-398	139	38	sales	sale	NOUN
ftr-398	139	39	that	that	PRON
ftr-398	139	40	generated	generate	VERB
ftr-398	139	41	the	the	DET
ftr-398	139	42	income	income	NOUN
ftr-398	139	43	.	.	PUNCT
ftr-398	140	1	17	17	NUM
ftr-398	140	2	b.	b.	PROPN
ftr-398	140	3	u.s	u.s	PROPN
ftr-398	140	4	.	.	PROPN
ftr-398	140	5	persons	person	NOUN
ftr-398	140	6	1	1	NUM
ftr-398	140	7	.	.	PUNCT
ftr-398	141	1	u.s	u.s	PROPN
ftr-398	141	2	.	.	PROPN
ftr-398	141	3	income	income	NOUN
ftr-398	141	4	taxation	taxation	NOUN
ftr-398	141	5	–	–	PUNCT
ftr-398	141	6	on	on	ADP
ftr-398	141	7	the	the	DET
ftr-398	141	8	other	other	ADJ
ftr-398	141	9	hand	hand	NOUN
ftr-398	141	10	,	,	PUNCT
ftr-398	141	11	the	the	DET
ftr-398	141	12	u.s	u.s	PROPN
ftr-398	141	13	.	.	PROPN
ftr-398	141	14	subjects	subject	NOUN
ftr-398	141	15	all	all	DET
ftr-398	141	16	u.s	u.s	PROPN
ftr-398	141	17	.	.	PROPN
ftr-398	141	18	persons	person	NOUN
ftr-398	141	19	to	to	ADP
ftr-398	141	20	u.s	u.s	PROPN
ftr-398	141	21	.	.	PROPN
ftr-398	141	22	income	income	NOUN
ftr-398	141	23	tax	tax	NOUN
ftr-398	141	24	on	on	ADP
ftr-398	141	25	their	their	PRON
ftr-398	141	26	worldwide	worldwide	ADJ
ftr-398	141	27	income	income	NOUN
ftr-398	141	28	,	,	PUNCT
ftr-398	141	29	regardless	regardless	ADV
ftr-398	141	30	of	of	ADP
ftr-398	141	31	the	the	DET
ftr-398	141	32	source	source	NOUN
ftr-398	141	33	of	of	ADP
ftr-398	141	34	the	the	DET
ftr-398	141	35	income	income	NOUN
ftr-398	141	36	.	.	PUNCT
ftr-398	142	1	accordingly	accordingly	ADV
ftr-398	142	2	,	,	PUNCT
ftr-398	142	3	all	all	PRON
ftr-398	142	4	of	of	ADP
ftr-398	142	5	the	the	DET
ftr-398	142	6	income	income	NOUN
ftr-398	142	7	that	that	PRON
ftr-398	142	8	a	a	DET
ftr-398	142	9	u.s	u.s	PROPN
ftr-398	142	10	.	.	PROPN
ftr-398	142	11	citizen	citizen	PROPN
ftr-398	142	12	or	or	CCONJ
ftr-398	142	13	u.s	u.s	PROPN
ftr-398	142	14	.	.	PROPN
ftr-398	142	15	resident	resident	NOUN
ftr-398	142	16	alien	alien	NOUN
ftr-398	142	17	earns	earn	VERB
ftr-398	142	18	generally	generally	ADV
ftr-398	142	19	is	be	AUX
ftr-398	142	20	subject	subject	ADJ
ftr-398	142	21	to	to	ADP
ftr-398	142	22	u.s	u.s	PROPN
ftr-398	142	23	.	.	PROPN
ftr-398	142	24	individual	individual	ADJ
ftr-398	142	25	income	income	NOUN
ftr-398	142	26	tax	tax	NOUN
ftr-398	142	27	at	at	ADP
ftr-398	142	28	graduated	graduate	VERB
ftr-398	142	29	rates	rate	NOUN
ftr-398	142	30	under	under	ADP
ftr-398	142	31	section	section	NOUN
ftr-398	142	32	1	1	NUM
ftr-398	142	33	of	of	ADP
ftr-398	142	34	the	the	DET
ftr-398	142	35	code	code	NOUN
ftr-398	142	36	,	,	PUNCT
ftr-398	142	37	even	even	ADV
ftr-398	142	38	if	if	SCONJ
ftr-398	142	39	the	the	DET
ftr-398	142	40	individual	individual	NOUN
ftr-398	142	41	does	do	AUX
ftr-398	142	42	not	not	PART
ftr-398	142	43	reside	reside	VERB
ftr-398	142	44	or	or	CCONJ
ftr-398	142	45	spend	spend	VERB
ftr-398	142	46	time	time	NOUN
ftr-398	142	47	in	in	ADP
ftr-398	142	48	the	the	DET
ftr-398	142	49	u.s	u.s	PROPN
ftr-398	142	50	.	.	PROPN
ftr-398	142	51	and	and	CCONJ
ftr-398	142	52	the	the	DET
ftr-398	142	53	income	income	NOUN
ftr-398	142	54	is	be	AUX
ftr-398	142	55	entirely	entirely	ADV
ftr-398	142	56	from	from	ADP
ftr-398	142	57	foreign	foreign	ADJ
ftr-398	142	58	sources	source	NOUN
ftr-398	142	59	.	.	PUNCT
ftr-398	143	1	most	most	ADJ
ftr-398	143	2	countries	country	NOUN
ftr-398	143	3	tax	tax	VERB
ftr-398	143	4	their	their	PRON
ftr-398	143	5	residents	resident	NOUN
ftr-398	143	6	,	,	PUNCT
ftr-398	143	7	including	include	VERB
ftr-398	143	8	resident	resident	ADJ
ftr-398	143	9	citizens	citizen	NOUN
ftr-398	143	10	,	,	PUNCT
ftr-398	143	11	on18	on18	PROPN
ftr-398	143	12	their	their	PRON
ftr-398	143	13	worldwide	worldwide	ADJ
ftr-398	143	14	income	income	NOUN
ftr-398	143	15	,	,	PUNCT
ftr-398	143	16	but	but	CCONJ
ftr-398	143	17	the	the	DET
ftr-398	143	18	u.s	u.s	PROPN
ftr-398	143	19	.	.	PROPN
ftr-398	143	20	may	may	AUX
ftr-398	143	21	be	be	AUX
ftr-398	143	22	the	the	DET
ftr-398	143	23	only	only	ADJ
ftr-398	143	24	country	country	NOUN
ftr-398	143	25	that	that	PRON
ftr-398	143	26	taxes	tax	VERB
ftr-398	143	27	all	all	PRON
ftr-398	143	28	of	of	ADP
ftr-398	143	29	its	its	PRON
ftr-398	143	30	citizens	citizen	NOUN
ftr-398	143	31	,	,	PUNCT
ftr-398	143	32	including	include	VERB
ftr-398	143	33	those	those	PRON
ftr-398	143	34	residing	reside	VERB
ftr-398	143	35	in	in	ADP
ftr-398	143	36	other	other	ADJ
ftr-398	143	37	countries	country	NOUN
ftr-398	143	38	,	,	PUNCT
ftr-398	143	39	on	on	ADP
ftr-398	143	40	their	their	PRON
ftr-398	143	41	worldwide	worldwide	ADJ
ftr-398	143	42	14	14	NUM
ftr-398	143	43	.	.	PUNCT
ftr-398	144	1	irc	irc	PROPN
ftr-398	144	2	§	§	PROPN
ftr-398	144	3	§	§	PROPN
ftr-398	144	4	2101	2101	NUM
ftr-398	144	5	,	,	PUNCT
ftr-398	144	6	2106	2106	NUM
ftr-398	144	7	.	.	PUNCT
ftr-398	145	1	15	15	NUM
ftr-398	145	2	.	.	PUNCT
ftr-398	145	3	irc	irc	AUX
ftr-398	145	4	§	§	PROPN
ftr-398	145	5	2501	2501	NUM
ftr-398	145	6	.	.	PUNCT
ftr-398	146	1	16	16	NUM
ftr-398	146	2	.	.	PUNCT
ftr-398	147	1	pursuant	pursuant	ADJ
ftr-398	147	2	to	to	ADP
ftr-398	147	3	article	article	NOUN
ftr-398	147	4	5	5	NUM
ftr-398	147	5	of	of	ADP
ftr-398	147	6	the	the	DET
ftr-398	147	7	u.s.-german	u.s.-german	ADJ
ftr-398	147	8	estate	estate	PROPN
ftr-398	147	9	tax	tax	NOUN
ftr-398	147	10	treaty	treaty	NOUN
ftr-398	147	11	,	,	PUNCT
ftr-398	147	12	immovable	immovable	VERB
ftr-398	147	13	property	property	NOUN
ftr-398	147	14	that	that	PRON
ftr-398	147	15	forms	form	VERB
ftr-398	147	16	part	part	NOUN
ftr-398	147	17	of	of	ADP
ftr-398	147	18	the	the	DET
ftr-398	147	19	estate	estate	NOUN
ftr-398	147	20	of	of	ADP
ftr-398	147	21	a	a	DET
ftr-398	147	22	u.s	u.s	PROPN
ftr-398	147	23	.	.	PROPN
ftr-398	147	24	domiciliary	domiciliary	PROPN
ftr-398	147	25	but	but	CCONJ
ftr-398	147	26	is	be	AUX
ftr-398	147	27	located	locate	VERB
ftr-398	147	28	in	in	ADP
ftr-398	147	29	germany	germany	PROPN
ftr-398	147	30	generally	generally	ADV
ftr-398	147	31	will	will	AUX
ftr-398	147	32	be	be	AUX
ftr-398	147	33	subject	subject	ADJ
ftr-398	147	34	only	only	ADV
ftr-398	147	35	to	to	ADP
ftr-398	147	36	german	german	ADJ
ftr-398	147	37	estate	estate	NOUN
ftr-398	147	38	tax	tax	NOUN
ftr-398	147	39	instead	instead	ADV
ftr-398	147	40	of	of	ADP
ftr-398	147	41	both	both	CCONJ
ftr-398	147	42	u.s	u.s	PROPN
ftr-398	147	43	.	.	PROPN
ftr-398	147	44	and	and	CCONJ
ftr-398	147	45	german	german	ADJ
ftr-398	147	46	estate	estate	NOUN
ftr-398	147	47	taxes	taxis	NOUN
ftr-398	147	48	.	.	PUNCT
ftr-398	148	1	see	see	VERB
ftr-398	148	2	convention	convention	NOUN
ftr-398	148	3	between	between	ADP
ftr-398	148	4	the	the	DET
ftr-398	148	5	united	united	PROPN
ftr-398	148	6	states	states	PROPN
ftr-398	148	7	of	of	ADP
ftr-398	148	8	america	america	PROPN
ftr-398	148	9	and	and	CCONJ
ftr-398	148	10	the	the	DET
ftr-398	148	11	federal	federal	PROPN
ftr-398	148	12	republic	republic	PROPN
ftr-398	148	13	of	of	ADP
ftr-398	148	14	germany	germany	PROPN
ftr-398	148	15	for	for	ADP
ftr-398	148	16	the	the	DET
ftr-398	148	17	avoidance	avoidance	NOUN
ftr-398	148	18	of	of	ADP
ftr-398	148	19	double	double	ADJ
ftr-398	148	20	taxation	taxation	NOUN
ftr-398	148	21	with	with	ADP
ftr-398	148	22	respect	respect	NOUN
ftr-398	148	23	to	to	ADP
ftr-398	148	24	taxes	taxis	NOUN
ftr-398	148	25	on	on	ADP
ftr-398	148	26	estates	estate	NOUN
ftr-398	148	27	,	,	PUNCT
ftr-398	148	28	inheritances	inheritance	NOUN
ftr-398	148	29	,	,	PUNCT
ftr-398	148	30	and	and	CCONJ
ftr-398	148	31	gifts	gift	NOUN
ftr-398	148	32	,	,	PUNCT
ftr-398	148	33	june	june	PROPN
ftr-398	148	34	27	27	NUM
ftr-398	148	35	,	,	PUNCT
ftr-398	148	36	1986	1986	NUM
ftr-398	148	37	,	,	PUNCT
ftr-398	148	38	art	art	NOUN
ftr-398	148	39	.	.	PUNCT
ftr-398	149	1	5	5	NUM
ftr-398	149	2	,	,	PUNCT
ftr-398	149	3	t.i.a.s	t.i.a.s	PROPN
ftr-398	149	4	.	.	NOUN
ftr-398	149	5	11082	11082	NUM
ftr-398	149	6	.	.	PUNCT
ftr-398	150	1	17	17	NUM
ftr-398	150	2	.	.	PUNCT
ftr-398	151	1	as	as	ADP
ftr-398	151	2	a	a	DET
ftr-398	151	3	practical	practical	ADJ
ftr-398	151	4	matter	matter	NOUN
ftr-398	151	5	,	,	PUNCT
ftr-398	151	6	the	the	DET
ftr-398	151	7	u.s	u.s	PROPN
ftr-398	151	8	.	.	PROPN
ftr-398	151	9	refrains	refrain	NOUN
ftr-398	151	10	from	from	ADP
ftr-398	151	11	taxing	tax	VERB
ftr-398	151	12	all	all	DET
ftr-398	151	13	u.s.-source	u.s.-source	ADJ
ftr-398	151	14	income	income	NOUN
ftr-398	151	15	so	so	SCONJ
ftr-398	151	16	as	as	SCONJ
ftr-398	151	17	to	to	PART
ftr-398	151	18	encourage	encourage	VERB
ftr-398	151	19	foreign	foreign	ADJ
ftr-398	151	20	investment	investment	NOUN
ftr-398	151	21	in	in	ADP
ftr-398	151	22	the	the	DET
ftr-398	151	23	u.s	u.s	PROPN
ftr-398	151	24	.	.	PROPN
ftr-398	151	25	for	for	ADP
ftr-398	151	26	example	example	NOUN
ftr-398	151	27	,	,	PUNCT
ftr-398	151	28	pursuant	pursuant	ADJ
ftr-398	151	29	to	to	AUX
ftr-398	151	30	irc	irc	PROPN
ftr-398	151	31	§	§	PROPN
ftr-398	151	32	871(i)(2)(a	871(i)(2)(a	PROPN
ftr-398	151	33	)	)	PUNCT
ftr-398	151	34	,	,	PUNCT
ftr-398	151	35	nonresident	nonresident	ADJ
ftr-398	151	36	aliens	alien	NOUN
ftr-398	151	37	are	be	AUX
ftr-398	151	38	generally	generally	ADV
ftr-398	151	39	exempt	exempt	ADJ
ftr-398	151	40	from	from	ADP
ftr-398	151	41	u.s	u.s	PROPN
ftr-398	151	42	.	.	PROPN
ftr-398	151	43	tax	tax	NOUN
ftr-398	151	44	on	on	ADP
ftr-398	151	45	interest	interest	NOUN
ftr-398	151	46	from	from	ADP
ftr-398	151	47	deposits	deposit	NOUN
ftr-398	151	48	not	not	PART
ftr-398	151	49	effectively	effectively	ADV
ftr-398	151	50	connected	connect	VERB
ftr-398	151	51	with	with	ADP
ftr-398	151	52	the	the	DET
ftr-398	151	53	conduct	conduct	NOUN
ftr-398	151	54	of	of	ADP
ftr-398	151	55	a	a	DET
ftr-398	151	56	u.s	u.s	PROPN
ftr-398	151	57	.	.	PROPN
ftr-398	151	58	trade	trade	NOUN
ftr-398	151	59	or	or	CCONJ
ftr-398	151	60	business	business	NOUN
ftr-398	151	61	.	.	PUNCT
ftr-398	152	1	similarly	similarly	ADV
ftr-398	152	2	,	,	PUNCT
ftr-398	152	3	irc	irc	PROPN
ftr-398	152	4	§	§	PROPN
ftr-398	152	5	871(h	871(h	PROPN
ftr-398	152	6	)	)	PUNCT
ftr-398	152	7	exempts	exempt	NOUN
ftr-398	152	8	from	from	ADP
ftr-398	152	9	u.s	u.s	PROPN
ftr-398	152	10	.	.	PROPN
ftr-398	152	11	tax	tax	NOUN
ftr-398	152	12	portfolio	portfolio	NOUN
ftr-398	152	13	interest	interest	NOUN
ftr-398	152	14	paid	pay	VERB
ftr-398	152	15	to	to	PART
ftr-398	152	16	nonresident	nonresident	VERB
ftr-398	152	17	aliens	alien	NOUN
ftr-398	152	18	.	.	PUNCT
ftr-398	153	1	18	18	NUM
ftr-398	153	2	.	.	PUNCT
ftr-398	153	3	irc	irc	PROPN
ftr-398	153	4	§	§	PROPN
ftr-398	153	5	61	61	NUM
ftr-398	153	6	.	.	PUNCT
ftr-398	154	1	gross	gross	ADJ
ftr-398	154	2	income	income	NOUN
ftr-398	154	3	is	be	AUX
ftr-398	154	4	defined	define	VERB
ftr-398	154	5	as	as	ADP
ftr-398	154	6	income	income	NOUN
ftr-398	154	7	from	from	ADP
ftr-398	154	8	all	all	DET
ftr-398	154	9	sources	source	NOUN
ftr-398	154	10	.	.	PUNCT
ftr-398	155	1	thus	thus	ADV
ftr-398	155	2	,	,	PUNCT
ftr-398	155	3	foreign	foreign	ADJ
ftr-398	155	4	-	-	PUNCT
ftr-398	155	5	source	source	NOUN
ftr-398	155	6	items	item	NOUN
ftr-398	155	7	of	of	ADP
ftr-398	155	8	income	income	NOUN
ftr-398	155	9	are	be	AUX
ftr-398	155	10	subject	subject	ADJ
ftr-398	155	11	to	to	ADP
ftr-398	155	12	u.s	u.s	PROPN
ftr-398	155	13	.	.	PROPN
ftr-398	155	14	income	income	NOUN
ftr-398	155	15	tax	tax	NOUN
ftr-398	155	16	unless	unless	SCONJ
ftr-398	155	17	specifically	specifically	ADV
ftr-398	155	18	excluded	exclude	VERB
ftr-398	155	19	by	by	ADP
ftr-398	155	20	another	another	DET
ftr-398	155	21	section	section	NOUN
ftr-398	155	22	of	of	ADP
ftr-398	155	23	the	the	DET
ftr-398	155	24	code	code	NOUN
ftr-398	155	25	.	.	PUNCT
ftr-398	156	1	12	12	NUM
ftr-398	156	2	florida	florida	PROPN
ftr-398	156	3	tax	tax	NOUN
ftr-398	156	4	review	review	NOUN
ftr-398	156	5	[	[	X
ftr-398	156	6	vol.7:1	vol.7:1	ADP
ftr-398	156	7	income	income	NOUN
ftr-398	156	8	.	.	PUNCT
ftr-398	157	1	the	the	DET
ftr-398	157	2	supreme	supreme	PROPN
ftr-398	157	3	court	court	PROPN
ftr-398	157	4	held	hold	VERB
ftr-398	157	5	in	in	ADP
ftr-398	157	6	cook	cook	PROPN
ftr-398	157	7	v.	v.	PROPN
ftr-398	157	8	tait	tait	PROPN
ftr-398	157	9	that	that	SCONJ
ftr-398	157	10	the	the	DET
ftr-398	157	11	u.s	u.s	PROPN
ftr-398	157	12	.	.	PROPN
ftr-398	157	13	taxation	taxation	NOUN
ftr-398	157	14	of	of	ADP
ftr-398	157	15	a19	a19	PROPN
ftr-398	157	16	u.s	u.s	PROPN
ftr-398	157	17	.	.	PROPN
ftr-398	157	18	citizen	citizen	PROPN
ftr-398	157	19	’s	’s	PART
ftr-398	157	20	worldwide	worldwide	ADJ
ftr-398	157	21	income	income	NOUN
ftr-398	157	22	is	be	AUX
ftr-398	157	23	in	in	ADP
ftr-398	157	24	fact	fact	NOUN
ftr-398	157	25	constitutional	constitutional	ADJ
ftr-398	157	26	and	and	CCONJ
ftr-398	157	27	is	be	AUX
ftr-398	157	28	in	in	ADP
ftr-398	157	29	compliance	compliance	NOUN
ftr-398	157	30	with	with	ADP
ftr-398	157	31	international	international	ADJ
ftr-398	157	32	law	law	NOUN
ftr-398	157	33	.	.	PUNCT
ftr-398	158	1	20	20	NUM
ftr-398	158	2	the	the	DET
ftr-398	158	3	worldwide	worldwide	ADJ
ftr-398	158	4	taxation	taxation	NOUN
ftr-398	158	5	of	of	ADP
ftr-398	158	6	u.s	u.s	PROPN
ftr-398	158	7	.	.	PROPN
ftr-398	158	8	persons	person	NOUN
ftr-398	158	9	is	be	AUX
ftr-398	158	10	often	often	ADV
ftr-398	158	11	viewed	view	VERB
ftr-398	158	12	as	as	ADP
ftr-398	158	13	necessary	necessary	ADJ
ftr-398	158	14	because	because	SCONJ
ftr-398	158	15	an	an	DET
ftr-398	158	16	individual	individual	NOUN
ftr-398	158	17	’s	’s	PART
ftr-398	158	18	total	total	ADJ
ftr-398	158	19	income	income	NOUN
ftr-398	158	20	,	,	PUNCT
ftr-398	158	21	wherever	wherever	SCONJ
ftr-398	158	22	earned	earn	VERB
ftr-398	158	23	or	or	CCONJ
ftr-398	158	24	sourced	source	VERB
ftr-398	158	25	,	,	PUNCT
ftr-398	158	26	affects	affect	VERB
ftr-398	158	27	her	her	PRON
ftr-398	158	28	ability	ability	NOUN
ftr-398	158	29	to	to	PART
ftr-398	158	30	pay	pay	VERB
ftr-398	158	31	u.s	u.s	PROPN
ftr-398	158	32	.	.	PROPN
ftr-398	158	33	taxes	taxis	NOUN
ftr-398	158	34	.	.	PUNCT
ftr-398	159	1	in	in	ADP
ftr-398	159	2	addition	addition	NOUN
ftr-398	159	3	,	,	PUNCT
ftr-398	159	4	if	if	SCONJ
ftr-398	159	5	in	in	ADP
ftr-398	159	6	the	the	DET
ftr-398	159	7	hands	hand	NOUN
ftr-398	159	8	of	of	ADP
ftr-398	159	9	u.s	u.s	PROPN
ftr-398	159	10	.	.	PROPN
ftr-398	159	11	persons21	persons21	NOUN
ftr-398	159	12	foreign	foreign	ADJ
ftr-398	159	13	-	-	PUNCT
ftr-398	159	14	source	source	NOUN
ftr-398	159	15	income	income	NOUN
ftr-398	159	16	were	be	AUX
ftr-398	159	17	exempt	exempt	ADJ
ftr-398	159	18	from	from	ADP
ftr-398	159	19	u.s	u.s	PROPN
ftr-398	159	20	.	.	PROPN
ftr-398	159	21	tax	tax	NOUN
ftr-398	159	22	or	or	CCONJ
ftr-398	159	23	were	be	AUX
ftr-398	159	24	taxed	tax	VERB
ftr-398	159	25	at	at	ADP
ftr-398	159	26	a	a	DET
ftr-398	159	27	lower	low	ADJ
ftr-398	159	28	rate	rate	NOUN
ftr-398	159	29	than	than	ADP
ftr-398	159	30	u.s	u.s	PROPN
ftr-398	159	31	.	.	PROPN
ftr-398	159	32	source	source	NOUN
ftr-398	159	33	income	income	NOUN
ftr-398	159	34	,	,	PUNCT
ftr-398	159	35	it	it	PRON
ftr-398	159	36	would	would	AUX
ftr-398	159	37	encourage	encourage	VERB
ftr-398	159	38	the	the	DET
ftr-398	159	39	shifting	shifting	NOUN
ftr-398	159	40	of	of	ADP
ftr-398	159	41	capital	capital	NOUN
ftr-398	159	42	abroad	abroad	ADV
ftr-398	159	43	and	and	CCONJ
ftr-398	159	44	potentially	potentially	ADV
ftr-398	159	45	reduce	reduce	VERB
ftr-398	159	46	investment	investment	NOUN
ftr-398	159	47	in	in	ADP
ftr-398	159	48	the	the	DET
ftr-398	159	49	u.s	u.s	PROPN
ftr-398	159	50	.	.	PROPN
ftr-398	159	51	on	on	ADP
ftr-398	159	52	the	the	DET
ftr-398	159	53	other	other	ADJ
ftr-398	159	54	hand	hand	NOUN
ftr-398	159	55	,	,	PUNCT
ftr-398	159	56	taxing	tax	VERB
ftr-398	159	57	foreign	foreign	ADJ
ftr-398	159	58	-	-	PUNCT
ftr-398	159	59	source	source	NOUN
ftr-398	159	60	income	income	NOUN
ftr-398	159	61	at	at	ADP
ftr-398	159	62	a	a	DET
ftr-398	159	63	higher	high	ADJ
ftr-398	159	64	rate	rate	NOUN
ftr-398	159	65	than	than	SCONJ
ftr-398	159	66	u.s.-source	u.s.-source	ADJ
ftr-398	159	67	income	income	NOUN
ftr-398	159	68	would	would	AUX
ftr-398	159	69	be	be	AUX
ftr-398	159	70	detrimental	detrimental	ADJ
ftr-398	159	71	to	to	ADP
ftr-398	159	72	the	the	DET
ftr-398	159	73	free	free	ADJ
ftr-398	159	74	flow	flow	NOUN
ftr-398	159	75	of	of	ADP
ftr-398	159	76	capital	capital	NOUN
ftr-398	159	77	and	and	CCONJ
ftr-398	159	78	would	would	AUX
ftr-398	159	79	have	have	VERB
ftr-398	159	80	a	a	DET
ftr-398	159	81	negative	negative	ADJ
ftr-398	159	82	effect	effect	NOUN
ftr-398	159	83	on	on	ADP
ftr-398	159	84	free	free	ADJ
ftr-398	159	85	trade	trade	NOUN
ftr-398	159	86	.	.	PUNCT
ftr-398	160	1	although	although	SCONJ
ftr-398	160	2	u.s	u.s	PROPN
ftr-398	160	3	.	.	PROPN
ftr-398	160	4	persons	person	NOUN
ftr-398	160	5	are	be	AUX
ftr-398	160	6	subject	subject	ADJ
ftr-398	160	7	to	to	ADP
ftr-398	160	8	u.s	u.s	PROPN
ftr-398	160	9	.	.	PROPN
ftr-398	160	10	tax	tax	NOUN
ftr-398	160	11	on	on	ADP
ftr-398	160	12	their	their	PRON
ftr-398	160	13	worldwide	worldwide	ADJ
ftr-398	160	14	income	income	NOUN
ftr-398	160	15	,	,	PUNCT
ftr-398	160	16	u.s	u.s	PROPN
ftr-398	160	17	.	.	PROPN
ftr-398	160	18	tax	tax	NOUN
ftr-398	160	19	on	on	ADP
ftr-398	160	20	their	their	PRON
ftr-398	160	21	income	income	NOUN
ftr-398	160	22	is	be	AUX
ftr-398	160	23	deferred	defer	VERB
ftr-398	160	24	because	because	SCONJ
ftr-398	160	25	the	the	DET
ftr-398	160	26	u.s	u.s	PROPN
ftr-398	160	27	.	.	PROPN
ftr-398	160	28	taxes	taxis	NOUN
ftr-398	160	29	income	income	NOUN
ftr-398	160	30	only	only	ADV
ftr-398	160	31	upon	upon	SCONJ
ftr-398	160	32	the	the	DET
ftr-398	160	33	occurrence	occurrence	NOUN
ftr-398	160	34	of	of	ADP
ftr-398	160	35	a	a	DET
ftr-398	160	36	recognition	recognition	NOUN
ftr-398	160	37	event	event	NOUN
ftr-398	160	38	.	.	PUNCT
ftr-398	161	1	for	for	ADP
ftr-398	161	2	example	example	NOUN
ftr-398	161	3	,	,	PUNCT
ftr-398	161	4	a	a	DET
ftr-398	161	5	u.s	u.s	PROPN
ftr-398	161	6	.	.	PROPN
ftr-398	161	7	shareholder	shareholder	NOUN
ftr-398	161	8	of	of	ADP
ftr-398	161	9	a	a	DET
ftr-398	161	10	u.s	u.s	PROPN
ftr-398	161	11	.	.	PROPN
ftr-398	161	12	corporation	corporation	NOUN
ftr-398	161	13	is	be	AUX
ftr-398	161	14	not	not	PART
ftr-398	161	15	taxed	tax	VERB
ftr-398	161	16	on	on	ADP
ftr-398	161	17	the	the	DET
ftr-398	161	18	income	income	NOUN
ftr-398	161	19	of	of	ADP
ftr-398	161	20	the	the	DET
ftr-398	161	21	corporation	corporation	NOUN
ftr-398	161	22	until	until	SCONJ
ftr-398	161	23	the	the	DET
ftr-398	161	24	corporation	corporation	NOUN
ftr-398	161	25	makes	make	VERB
ftr-398	161	26	a	a	DET
ftr-398	161	27	distribution	distribution	NOUN
ftr-398	161	28	of	of	ADP
ftr-398	161	29	income	income	NOUN
ftr-398	161	30	to	to	ADP
ftr-398	161	31	the	the	DET
ftr-398	161	32	shareholder	shareholder	NOUN
ftr-398	161	33	in	in	ADP
ftr-398	161	34	the	the	DET
ftr-398	161	35	form	form	NOUN
ftr-398	161	36	of	of	ADP
ftr-398	161	37	a	a	DET
ftr-398	161	38	dividend	dividend	NOUN
ftr-398	161	39	.	.	PUNCT
ftr-398	162	1	similarly	similarly	ADV
ftr-398	162	2	,	,	PUNCT
ftr-398	162	3	a	a	DET
ftr-398	162	4	u.s	u.s	PROPN
ftr-398	162	5	.	.	PROPN
ftr-398	162	6	shareholder	shareholder	NOUN
ftr-398	162	7	of	of	ADP
ftr-398	162	8	a22	a22	PROPN
ftr-398	162	9	u.s	u.s	PROPN
ftr-398	162	10	.	.	PROPN
ftr-398	162	11	corporation	corporation	NOUN
ftr-398	162	12	is	be	AUX
ftr-398	162	13	not	not	PART
ftr-398	162	14	taxed	tax	VERB
ftr-398	162	15	on	on	ADP
ftr-398	162	16	the	the	DET
ftr-398	162	17	appreciation	appreciation	NOUN
ftr-398	162	18	in	in	ADP
ftr-398	162	19	the	the	DET
ftr-398	162	20	value	value	NOUN
ftr-398	162	21	of	of	ADP
ftr-398	162	22	her	her	PRON
ftr-398	162	23	stock	stock	NOUN
ftr-398	162	24	in	in	ADP
ftr-398	162	25	that	that	DET
ftr-398	162	26	corporation	corporation	NOUN
ftr-398	162	27	until	until	SCONJ
ftr-398	162	28	she	she	PRON
ftr-398	162	29	disposes	dispose	VERB
ftr-398	162	30	of	of	ADP
ftr-398	162	31	the	the	DET
ftr-398	162	32	stock	stock	NOUN
ftr-398	162	33	.	.	PUNCT
ftr-398	163	1	consequently	consequently	ADV
ftr-398	163	2	,	,	PUNCT
ftr-398	163	3	u.s	u.s	PROPN
ftr-398	163	4	.	.	PROPN
ftr-398	163	5	persons23	persons23	PROPN
ftr-398	163	6	with	with	ADP
ftr-398	163	7	such	such	ADJ
ftr-398	163	8	accrued	accrued	ADJ
ftr-398	163	9	but	but	CCONJ
ftr-398	163	10	unrecognized	unrecognized	ADJ
ftr-398	163	11	gain	gain	NOUN
ftr-398	163	12	could	could	AUX
ftr-398	163	13	avoid	avoid	VERB
ftr-398	163	14	u.s	u.s	PROPN
ftr-398	163	15	.	.	PROPN
ftr-398	163	16	tax	tax	NOUN
ftr-398	163	17	through	through	ADP
ftr-398	163	18	the	the	DET
ftr-398	163	19	use	use	NOUN
ftr-398	163	20	of	of	ADP
ftr-398	163	21	various	various	ADJ
ftr-398	163	22	tax	tax	NOUN
ftr-398	163	23	planning	planning	NOUN
ftr-398	163	24	techniques	technique	NOUN
ftr-398	163	25	,	,	PUNCT
ftr-398	163	26	including	include	VERB
ftr-398	163	27	transfers	transfer	NOUN
ftr-398	163	28	of	of	ADP
ftr-398	163	29	appreciated	appreciated	ADJ
ftr-398	163	30	property	property	NOUN
ftr-398	163	31	to	to	ADP
ftr-398	163	32	a	a	DET
ftr-398	163	33	foreign	foreign	ADJ
ftr-398	163	34	corporation	corporation	NOUN
ftr-398	163	35	that	that	PRON
ftr-398	163	36	could	could	AUX
ftr-398	163	37	sell	sell	VERB
ftr-398	163	38	the	the	DET
ftr-398	163	39	appreciated	appreciated	ADJ
ftr-398	163	40	property	property	NOUN
ftr-398	163	41	free	free	ADJ
ftr-398	163	42	of	of	ADP
ftr-398	163	43	u.s	u.s	PROPN
ftr-398	163	44	.	.	PROPN
ftr-398	163	45	tax	tax	NOUN
ftr-398	163	46	.	.	PUNCT
ftr-398	164	1	to	to	PART
ftr-398	164	2	prevent	prevent	VERB
ftr-398	164	3	such	such	ADJ
ftr-398	164	4	abuses	abuse	NOUN
ftr-398	164	5	and	and	CCONJ
ftr-398	164	6	protect	protect	VERB
ftr-398	164	7	residence	residence	NOUN
ftr-398	164	8	-	-	PUNCT
ftr-398	164	9	based	base	VERB
ftr-398	164	10	taxation	taxation	NOUN
ftr-398	164	11	,	,	PUNCT
ftr-398	164	12	congress	congress	PROPN
ftr-398	164	13	has	have	AUX
ftr-398	164	14	enacted	enact	VERB
ftr-398	164	15	various	various	ADJ
ftr-398	164	16	provisions	provision	NOUN
ftr-398	164	17	to	to	PART
ftr-398	164	18	ensure	ensure	VERB
ftr-398	164	19	that	that	SCONJ
ftr-398	164	20	income	income	NOUN
ftr-398	164	21	and	and	CCONJ
ftr-398	164	22	gain	gain	VERB
ftr-398	164	23	attributable	attributable	ADJ
ftr-398	164	24	to	to	ADP
ftr-398	164	25	u.s	u.s	PROPN
ftr-398	164	26	.	.	PROPN
ftr-398	164	27	shareholders	shareholder	NOUN
ftr-398	164	28	are	be	AUX
ftr-398	164	29	in	in	ADP
ftr-398	164	30	fact	fact	NOUN
ftr-398	164	31	taxed	tax	VERB
ftr-398	164	32	to	to	ADP
ftr-398	164	33	u.s	u.s	PROPN
ftr-398	164	34	.	.	PROPN
ftr-398	164	35	shareholders.24	shareholders.24	PROPN
ftr-398	164	36	19	19	NUM
ftr-398	164	37	.	.	PUNCT
ftr-398	165	1	see	see	VERB
ftr-398	165	2	generally	generally	ADV
ftr-398	165	3	boris	boris	PROPN
ftr-398	165	4	i.	i.	PROPN
ftr-398	165	5	bittker	bittker	PROPN
ftr-398	165	6	&	&	CCONJ
ftr-398	165	7	lawrence	lawrence	PROPN
ftr-398	165	8	lokken	lokken	PROPN
ftr-398	165	9	,	,	PUNCT
ftr-398	165	10	federal	federal	ADJ
ftr-398	165	11	taxation	taxation	NOUN
ftr-398	165	12	of	of	ADP
ftr-398	165	13	income	income	NOUN
ftr-398	165	14	,	,	PUNCT
ftr-398	165	15	estates	estate	NOUN
ftr-398	165	16	,	,	PUNCT
ftr-398	165	17	and	and	CCONJ
ftr-398	165	18	gifts	gift	NOUN
ftr-398	165	19	,	,	PUNCT
ftr-398	165	20	§	§	PROPN
ftr-398	165	21	65.1	65.1	NUM
ftr-398	165	22	.	.	PUNCT
ftr-398	166	1	(	(	PUNCT
ftr-398	166	2	5th	5th	ADJ
ftr-398	166	3	ed	ed	NOUN
ftr-398	166	4	.	.	PROPN
ftr-398	166	5	1999	1999	NUM
ftr-398	166	6	)	)	PUNCT
ftr-398	167	1	(	(	PUNCT
ftr-398	167	2	providing	provide	VERB
ftr-398	167	3	a	a	DET
ftr-398	167	4	comprehensive	comprehensive	ADJ
ftr-398	167	5	overview	overview	NOUN
ftr-398	167	6	of	of	ADP
ftr-398	167	7	the	the	DET
ftr-398	167	8	u.s	u.s	PROPN
ftr-398	167	9	.	.	PROPN
ftr-398	167	10	taxation	taxation	NOUN
ftr-398	167	11	of	of	ADP
ftr-398	167	12	u.s	u.s	PROPN
ftr-398	167	13	.	.	PROPN
ftr-398	167	14	citizens	citizen	NOUN
ftr-398	167	15	and	and	CCONJ
ftr-398	167	16	resident	resident	ADJ
ftr-398	167	17	aliens	alien	NOUN
ftr-398	167	18	)	)	PUNCT
ftr-398	167	19	.	.	PUNCT
ftr-398	168	1	20	20	NUM
ftr-398	168	2	.	.	X
ftr-398	168	3	265	265	NUM
ftr-398	168	4	u.s	u.s	PROPN
ftr-398	168	5	.	.	PROPN
ftr-398	168	6	47	47	NUM
ftr-398	168	7	(	(	PUNCT
ftr-398	168	8	1924	1924	NUM
ftr-398	168	9	)	)	PUNCT
ftr-398	168	10	.	.	PUNCT
ftr-398	169	1	21	21	NUM
ftr-398	169	2	.	.	PUNCT
ftr-398	170	1	see	see	VERB
ftr-398	170	2	jeffrey	jeffrey	PROPN
ftr-398	170	3	m.	m.	PROPN
ftr-398	170	4	colon	colon	PROPN
ftr-398	170	5	,	,	PUNCT
ftr-398	170	6	changing	change	VERB
ftr-398	170	7	u.s	u.s	PROPN
ftr-398	170	8	.	.	PROPN
ftr-398	170	9	tax	tax	NOUN
ftr-398	170	10	jurisdiction	jurisdiction	NOUN
ftr-398	170	11	:	:	PUNCT
ftr-398	170	12	expatriates	expatriate	NOUN
ftr-398	170	13	,	,	PUNCT
ftr-398	170	14	immigrants	immigrant	NOUN
ftr-398	170	15	,	,	PUNCT
ftr-398	170	16	and	and	CCONJ
ftr-398	170	17	the	the	DET
ftr-398	170	18	need	need	NOUN
ftr-398	170	19	for	for	ADP
ftr-398	170	20	a	a	DET
ftr-398	170	21	coherent	coherent	ADJ
ftr-398	170	22	tax	tax	NOUN
ftr-398	170	23	policy	policy	NOUN
ftr-398	170	24	,	,	PUNCT
ftr-398	170	25	34	34	NUM
ftr-398	170	26	san	san	PROPN
ftr-398	170	27	diego	diego	PROPN
ftr-398	170	28	l.	l.	PROPN
ftr-398	170	29	rev	rev	PROPN
ftr-398	170	30	.	.	PROPN
ftr-398	170	31	1	1	NUM
ftr-398	170	32	,	,	PUNCT
ftr-398	170	33	10	10	NUM
ftr-398	170	34	(	(	PUNCT
ftr-398	170	35	1997	1997	NUM
ftr-398	170	36	)	)	PUNCT
ftr-398	170	37	(	(	PUNCT
ftr-398	170	38	analyzing	analyze	VERB
ftr-398	170	39	the	the	DET
ftr-398	170	40	bases	basis	NOUN
ftr-398	170	41	for	for	ADP
ftr-398	170	42	the	the	DET
ftr-398	170	43	worldwide	worldwide	ADJ
ftr-398	170	44	taxation	taxation	NOUN
ftr-398	170	45	of	of	ADP
ftr-398	170	46	u.s	u.s	PROPN
ftr-398	170	47	.	.	PROPN
ftr-398	170	48	citizens	citizen	NOUN
ftr-398	170	49	and	and	CCONJ
ftr-398	170	50	resident	resident	ADJ
ftr-398	170	51	aliens	alien	NOUN
ftr-398	170	52	)	)	PUNCT
ftr-398	170	53	.	.	PUNCT
ftr-398	171	1	22	22	NUM
ftr-398	171	2	.	.	PUNCT
ftr-398	172	1	irc	irc	PROPN
ftr-398	172	2	§	§	PROPN
ftr-398	172	3	61(a)(7	61(a)(7	NUM
ftr-398	172	4	)	)	PUNCT
ftr-398	172	5	.	.	PUNCT
ftr-398	173	1	23	23	NUM
ftr-398	173	2	.	.	PUNCT
ftr-398	174	1	irc	irc	PROPN
ftr-398	174	2	§	§	PROPN
ftr-398	174	3	1001	1001	NUM
ftr-398	174	4	.	.	PUNCT
ftr-398	175	1	24	24	NUM
ftr-398	175	2	.	.	PUNCT
ftr-398	176	1	see	see	VERB
ftr-398	176	2	irc	irc	PROPN
ftr-398	176	3	§	§	PROPN
ftr-398	176	4	367	367	NUM
ftr-398	176	5	(	(	PUNCT
ftr-398	176	6	transfer	transfer	NOUN
ftr-398	176	7	of	of	ADP
ftr-398	176	8	property	property	NOUN
ftr-398	176	9	from	from	ADP
ftr-398	176	10	the	the	DET
ftr-398	176	11	u.s	u.s	PROPN
ftr-398	176	12	.	.	PROPN
ftr-398	176	13	)	)	PUNCT
ftr-398	176	14	;	;	PUNCT
ftr-398	176	15	irc	irc	PROPN
ftr-398	176	16	§	§	PROPN
ftr-398	176	17	551	551	NUM
ftr-398	176	18	-	-	SYM
ftr-398	176	19	558	558	NUM
ftr-398	176	20	(	(	PUNCT
ftr-398	176	21	foreign	foreign	ADJ
ftr-398	176	22	personal	personal	ADJ
ftr-398	176	23	holding	hold	VERB
ftr-398	176	24	company	company	NOUN
ftr-398	176	25	regime	regime	NOUN
ftr-398	176	26	,	,	PUNCT
ftr-398	176	27	repealed	repeal	VERB
ftr-398	176	28	by	by	ADP
ftr-398	176	29	the	the	DET
ftr-398	176	30	jobs	job	NOUN
ftr-398	176	31	act	act	PROPN
ftr-398	176	32	)	)	PUNCT
ftr-398	176	33	;	;	PUNCT
ftr-398	176	34	irc	irc	PROPN
ftr-398	176	35	§	§	PROPN
ftr-398	176	36	951	951	NUM
ftr-398	176	37	-	-	SYM
ftr-398	176	38	964	964	NUM
ftr-398	176	39	(	(	PUNCT
ftr-398	176	40	controlled	control	VERB
ftr-398	176	41	foreign	foreign	ADJ
ftr-398	176	42	corporation	corporation	NOUN
ftr-398	176	43	regime	regime	NOUN
ftr-398	176	44	)	)	PUNCT
ftr-398	176	45	;	;	PUNCT
ftr-398	176	46	irc	irc	PROPN
ftr-398	176	47	§	§	PROPN
ftr-398	176	48	1291	1291	NUM
ftr-398	176	49	-	-	SYM
ftr-398	176	50	1298	1298	NUM
ftr-398	176	51	(	(	PUNCT
ftr-398	176	52	passive	passive	ADJ
ftr-398	176	53	foreign	foreign	ADJ
ftr-398	176	54	investment	investment	NOUN
ftr-398	176	55	company	company	NOUN
ftr-398	176	56	regime	regime	NOUN
ftr-398	176	57	)	)	PUNCT
ftr-398	176	58	.	.	PUNCT
ftr-398	177	1	a	a	DET
ftr-398	177	2	detailed	detailed	ADJ
ftr-398	177	3	discussion	discussion	NOUN
ftr-398	177	4	or	or	CCONJ
ftr-398	177	5	these	these	DET
ftr-398	177	6	provisions	provision	NOUN
ftr-398	177	7	is	be	AUX
ftr-398	177	8	beyond	beyond	ADP
ftr-398	177	9	the	the	DET
ftr-398	177	10	scope	scope	NOUN
ftr-398	177	11	of	of	ADP
ftr-398	177	12	this	this	DET
ftr-398	177	13	article	article	NOUN
ftr-398	177	14	.	.	PUNCT
ftr-398	178	1	for	for	ADP
ftr-398	178	2	in	in	ADP
ftr-398	178	3	-	-	PUNCT
ftr-398	178	4	depth	depth	NOUN
ftr-398	178	5	analysis	analysis	NOUN
ftr-398	178	6	,	,	PUNCT
ftr-398	178	7	see	see	VERB
ftr-398	178	8	joel	joel	PROPN
ftr-398	178	9	d.	d.	PROPN
ftr-398	178	10	kuntz	kuntz	PROPN
ftr-398	178	11	&	&	CCONJ
ftr-398	178	12	robert	robert	PROPN
ftr-398	178	13	j.	j.	PROPN
ftr-398	178	14	peroni	peroni	PROPN
ftr-398	178	15	,	,	PUNCT
ftr-398	178	16	u.s	u.s	PROPN
ftr-398	178	17	.	.	PROPN
ftr-398	178	18	international	international	PROPN
ftr-398	178	19	taxation	taxation	PROPN
ftr-398	178	20	,	,	PUNCT
ftr-398	178	21	¶	¶	NUM
ftr-398	178	22	b2	b2	PROPN
ftr-398	178	23	(	(	PUNCT
ftr-398	178	24	1991	1991	NUM
ftr-398	178	25	)	)	PUNCT
ftr-398	178	26	.	.	PUNCT
ftr-398	179	1	2005	2005	NUM
ftr-398	179	2	is	be	AUX
ftr-398	179	3	the	the	DET
ftr-398	179	4	nation	nation	NOUN
ftr-398	179	5	of	of	ADP
ftr-398	179	6	immigrants	immigrant	NOUN
ftr-398	179	7	punishing	punish	VERB
ftr-398	179	8	its	its	PRON
ftr-398	179	9	emigrants	emigrant	NOUN
ftr-398	179	10	13	13	NUM
ftr-398	179	11	a	a	NOUN
ftr-398	179	12	)	)	PUNCT
ftr-398	179	13	tests	test	NOUN
ftr-398	179	14	for	for	ADP
ftr-398	179	15	u.s	u.s	PROPN
ftr-398	179	16	.	.	PROPN
ftr-398	179	17	residency	residency	NOUN
ftr-398	179	18	as	as	SCONJ
ftr-398	179	19	the	the	DET
ftr-398	179	20	term	term	NOUN
ftr-398	179	21	u.s	u.s	PROPN
ftr-398	179	22	.	.	PROPN
ftr-398	179	23	person	person	NOUN
ftr-398	179	24	includes	include	VERB
ftr-398	179	25	u.s	u.s	PROPN
ftr-398	179	26	.	.	PROPN
ftr-398	179	27	resident	resident	PROPN
ftr-398	179	28	aliens	alien	NOUN
ftr-398	179	29	,	,	PUNCT
ftr-398	179	30	the	the	DET
ftr-398	179	31	u.s	u.s	PROPN
ftr-398	179	32	.	.	PROPN
ftr-398	179	33	income	income	NOUN
ftr-398	179	34	taxation	taxation	NOUN
ftr-398	179	35	of	of	ADP
ftr-398	179	36	a	a	DET
ftr-398	179	37	non	non	ADJ
ftr-398	179	38	-	-	ADJ
ftr-398	179	39	u.s	u.s	ADJ
ftr-398	179	40	.	.	PROPN
ftr-398	179	41	citizen	citizen	PROPN
ftr-398	179	42	individual	individual	NOUN
ftr-398	179	43	depends	depend	VERB
ftr-398	179	44	on	on	ADP
ftr-398	179	45	whether	whether	SCONJ
ftr-398	179	46	she	she	PRON
ftr-398	179	47	is	be	AUX
ftr-398	179	48	considered	consider	VERB
ftr-398	179	49	a	a	DET
ftr-398	179	50	u.s	u.s	PROPN
ftr-398	179	51	.	.	PROPN
ftr-398	179	52	resident	resident	NOUN
ftr-398	179	53	alien	alien	NOUN
ftr-398	179	54	or	or	CCONJ
ftr-398	179	55	a	a	DET
ftr-398	179	56	nonresident	nonresident	ADJ
ftr-398	179	57	alien	alien	NOUN
ftr-398	179	58	for	for	ADP
ftr-398	179	59	u.s	u.s	PROPN
ftr-398	179	60	.	.	PROPN
ftr-398	179	61	tax	tax	NOUN
ftr-398	179	62	purposes	purpose	NOUN
ftr-398	179	63	.	.	PUNCT
ftr-398	180	1	a	a	DET
ftr-398	180	2	non	non	ADJ
ftr-398	180	3	-	-	ADJ
ftr-398	180	4	u.s	u.s	PROPN
ftr-398	180	5	.	.	PROPN
ftr-398	180	6	citizen	citizen	NOUN
ftr-398	180	7	may	may	AUX
ftr-398	180	8	be	be	AUX
ftr-398	180	9	considered	consider	VERB
ftr-398	180	10	a	a	DET
ftr-398	180	11	u.s	u.s	PROPN
ftr-398	180	12	.	.	PROPN
ftr-398	180	13	resident	resident	PROPN
ftr-398	180	14	alien	alien	NOUN
ftr-398	180	15	for	for	ADP
ftr-398	180	16	u.s	u.s	PROPN
ftr-398	180	17	.	.	PROPN
ftr-398	180	18	tax	tax	NOUN
ftr-398	180	19	purposes	purpose	NOUN
ftr-398	180	20	,	,	PUNCT
ftr-398	180	21	but	but	CCONJ
ftr-398	180	22	remain	remain	VERB
ftr-398	180	23	a	a	DET
ftr-398	180	24	nonresident	nonresident	ADJ
ftr-398	180	25	alien	alien	NOUN
ftr-398	180	26	for	for	ADP
ftr-398	180	27	immigration	immigration	NOUN
ftr-398	180	28	purposes	purpose	NOUN
ftr-398	180	29	.	.	PUNCT
ftr-398	181	1	for	for	ADP
ftr-398	181	2	example	example	NOUN
ftr-398	181	3	,	,	PUNCT
ftr-398	181	4	a	a	DET
ftr-398	181	5	non	non	ADJ
ftr-398	181	6	-	-	ADJ
ftr-398	181	7	u.s	u.s	ADJ
ftr-398	181	8	.	.	PROPN
ftr-398	181	9	citizen	citizen	PROPN
ftr-398	181	10	holding	hold	VERB
ftr-398	181	11	a	a	DET
ftr-398	181	12	nonimmigrant	nonimmigrant	ADJ
ftr-398	181	13	“	"	PUNCT
ftr-398	181	14	h	h	NOUN
ftr-398	181	15	”	"	PUNCT
ftr-398	181	16	visa	visa	NOUN
ftr-398	181	17	and	and	CCONJ
ftr-398	181	18	working	work	VERB
ftr-398	181	19	in	in	ADP
ftr-398	181	20	the	the	DET
ftr-398	181	21	u.s	u.s	PROPN
ftr-398	181	22	.	.	PROPN
ftr-398	181	23	on	on	ADP
ftr-398	181	24	a	a	DET
ftr-398	181	25	full	full	ADJ
ftr-398	181	26	-	-	PUNCT
ftr-398	181	27	time	time	NOUN
ftr-398	181	28	basis	basis	NOUN
ftr-398	181	29	is	be	AUX
ftr-398	181	30	a	a	DET
ftr-398	181	31	nonresident	nonresident	ADJ
ftr-398	181	32	alien	alien	NOUN
ftr-398	181	33	under	under	ADP
ftr-398	181	34	u.s	u.s	PROPN
ftr-398	181	35	.	.	PROPN
ftr-398	181	36	immigration	immigration	NOUN
ftr-398	181	37	law	law	NOUN
ftr-398	181	38	but	but	CCONJ
ftr-398	181	39	is	be	AUX
ftr-398	181	40	likely	likely	ADJ
ftr-398	181	41	to	to	PART
ftr-398	181	42	be	be	AUX
ftr-398	181	43	considered	consider	VERB
ftr-398	181	44	a	a	DET
ftr-398	181	45	u.s	u.s	PROPN
ftr-398	181	46	.	.	PROPN
ftr-398	181	47	resident	resident	PROPN
ftr-398	181	48	alien	alien	PROPN
ftr-398	181	49	under	under	ADP
ftr-398	181	50	u.s	u.s	PROPN
ftr-398	181	51	.	.	PROPN
ftr-398	181	52	tax	tax	NOUN
ftr-398	181	53	law	law	NOUN
ftr-398	181	54	.	.	PUNCT
ftr-398	182	1	if	if	SCONJ
ftr-398	182	2	a	a	DET
ftr-398	182	3	non	non	ADJ
ftr-398	182	4	-	-	ADJ
ftr-398	182	5	u.s	u.s	PROPN
ftr-398	182	6	.	.	PROPN
ftr-398	182	7	citizen	citizen	PROPN
ftr-398	182	8	is	be	AUX
ftr-398	182	9	a	a	DET
ftr-398	182	10	nonresident	nonresident	ADJ
ftr-398	182	11	alien	alien	NOUN
ftr-398	182	12	for	for	ADP
ftr-398	182	13	u.s	u.s	PROPN
ftr-398	182	14	.	.	PROPN
ftr-398	182	15	tax	tax	NOUN
ftr-398	182	16	purposes	purpose	NOUN
ftr-398	182	17	,	,	PUNCT
ftr-398	182	18	the	the	DET
ftr-398	182	19	rules	rule	NOUN
ftr-398	182	20	detailed	detail	VERB
ftr-398	182	21	in	in	ADP
ftr-398	182	22	the	the	DET
ftr-398	182	23	previous	previous	ADJ
ftr-398	182	24	section	section	NOUN
ftr-398	182	25	of	of	ADP
ftr-398	182	26	this	this	DET
ftr-398	182	27	article	article	NOUN
ftr-398	182	28	will	will	AUX
ftr-398	182	29	apply	apply	VERB
ftr-398	182	30	.	.	PUNCT
ftr-398	183	1	on	on	ADP
ftr-398	183	2	the	the	DET
ftr-398	183	3	other	other	ADJ
ftr-398	183	4	hand	hand	NOUN
ftr-398	183	5	,	,	PUNCT
ftr-398	183	6	if	if	SCONJ
ftr-398	183	7	a	a	DET
ftr-398	183	8	non	non	ADJ
ftr-398	183	9	-	-	ADJ
ftr-398	183	10	u.s	u.s	PROPN
ftr-398	183	11	.	.	PROPN
ftr-398	183	12	citizen	citizen	PROPN
ftr-398	183	13	meets	meet	VERB
ftr-398	183	14	the	the	DET
ftr-398	183	15	definition	definition	NOUN
ftr-398	183	16	of	of	ADP
ftr-398	183	17	a	a	DET
ftr-398	183	18	u.s	u.s	PROPN
ftr-398	183	19	.	.	PROPN
ftr-398	183	20	resident	resident	PROPN
ftr-398	183	21	alien	alien	PROPN
ftr-398	183	22	,	,	PUNCT
ftr-398	183	23	she	she	PRON
ftr-398	183	24	will	will	AUX
ftr-398	183	25	be	be	AUX
ftr-398	183	26	taxed	tax	VERB
ftr-398	183	27	in	in	ADP
ftr-398	183	28	the	the	DET
ftr-398	183	29	same	same	ADJ
ftr-398	183	30	manner	manner	NOUN
ftr-398	183	31	as	as	ADP
ftr-398	183	32	a	a	DET
ftr-398	183	33	u.s	u.s	PROPN
ftr-398	183	34	.	.	PROPN
ftr-398	183	35	citizen	citizen	PROPN
ftr-398	183	36	.	.	PUNCT
ftr-398	184	1	the	the	DET
ftr-398	184	2	code	code	NOUN
ftr-398	184	3	provides	provide	VERB
ftr-398	184	4	that	that	SCONJ
ftr-398	184	5	a	a	DET
ftr-398	184	6	non	non	ADJ
ftr-398	184	7	-	-	ADJ
ftr-398	184	8	u.s	u.s	PROPN
ftr-398	184	9	.	.	PROPN
ftr-398	184	10	citizen	citizen	NOUN
ftr-398	184	11	will	will	AUX
ftr-398	184	12	be	be	AUX
ftr-398	184	13	treated	treat	VERB
ftr-398	184	14	as	as	ADP
ftr-398	184	15	a	a	DET
ftr-398	184	16	u.s	u.s	PROPN
ftr-398	184	17	.	.	PROPN
ftr-398	184	18	resident	resident	PROPN
ftr-398	184	19	alien	alien	NOUN
ftr-398	184	20	for	for	ADP
ftr-398	184	21	u.s	u.s	PROPN
ftr-398	184	22	.	.	PROPN
ftr-398	184	23	income	income	NOUN
ftr-398	184	24	tax	tax	NOUN
ftr-398	184	25	purposes	purpose	NOUN
ftr-398	184	26	if	if	SCONJ
ftr-398	184	27	she	she	PRON
ftr-398	184	28	fall	fall	VERB
ftr-398	184	29	into	into	ADP
ftr-398	184	30	one	one	NUM
ftr-398	184	31	of	of	ADP
ftr-398	184	32	three	three	NUM
ftr-398	184	33	categories	category	NOUN
ftr-398	184	34	.	.	PUNCT
ftr-398	185	1	25	25	NUM
ftr-398	185	2	(	(	PUNCT
ftr-398	185	3	1	1	NUM
ftr-398	185	4	)	)	PUNCT
ftr-398	185	5	u.s	u.s	PROPN
ftr-398	185	6	.	.	PROPN
ftr-398	185	7	permanent	permanent	ADJ
ftr-398	185	8	resident	resident	ADJ
ftr-398	185	9	test	test	NOUN
ftr-398	185	10	first	first	ADV
ftr-398	185	11	,	,	PUNCT
ftr-398	185	12	a	a	DET
ftr-398	185	13	non	non	ADJ
ftr-398	185	14	-	-	ADJ
ftr-398	185	15	u.s	u.s	PROPN
ftr-398	185	16	.	.	PROPN
ftr-398	185	17	citizen	citizen	NOUN
ftr-398	185	18	will	will	AUX
ftr-398	185	19	be	be	AUX
ftr-398	185	20	considered	consider	VERB
ftr-398	185	21	a	a	DET
ftr-398	185	22	u.s	u.s	PROPN
ftr-398	185	23	.	.	PROPN
ftr-398	185	24	resident	resident	NOUN
ftr-398	185	25	alien	alien	NOUN
ftr-398	185	26	for	for	ADP
ftr-398	185	27	tax	tax	NOUN
ftr-398	185	28	purposes	purpose	NOUN
ftr-398	185	29	if	if	SCONJ
ftr-398	185	30	she	she	PRON
ftr-398	185	31	has	have	AUX
ftr-398	185	32	been	be	AUX
ftr-398	185	33	lawfully	lawfully	ADV
ftr-398	185	34	admitted	admit	VERB
ftr-398	185	35	to	to	ADP
ftr-398	185	36	the	the	DET
ftr-398	185	37	u.s	u.s	PROPN
ftr-398	185	38	.	.	PROPN
ftr-398	185	39	for	for	ADP
ftr-398	185	40	permanent	permanent	ADJ
ftr-398	185	41	residence	residence	NOUN
ftr-398	185	42	.	.	PUNCT
ftr-398	186	1	a	a	DET
ftr-398	186	2	person	person	NOUN
ftr-398	186	3	lawfully	lawfully	ADV
ftr-398	186	4	admitted	admit	VERB
ftr-398	186	5	to	to	ADP
ftr-398	186	6	the	the	DET
ftr-398	186	7	u.s	u.s	PROPN
ftr-398	186	8	.	.	PROPN
ftr-398	186	9	for	for	ADP
ftr-398	186	10	permanent	permanent	ADJ
ftr-398	186	11	residence26	residence26	NOUN
ftr-398	186	12	is	be	AUX
ftr-398	186	13	a	a	DET
ftr-398	186	14	u.s	u.s	PROPN
ftr-398	186	15	.	.	PROPN
ftr-398	186	16	resident	resident	NOUN
ftr-398	186	17	alien	alien	NOUN
ftr-398	186	18	for	for	ADP
ftr-398	186	19	both	both	DET
ftr-398	186	20	u.s	u.s	PROPN
ftr-398	186	21	.	.	PROPN
ftr-398	186	22	income	income	NOUN
ftr-398	186	23	tax	tax	NOUN
ftr-398	186	24	and	and	CCONJ
ftr-398	186	25	u.s	u.s	PROPN
ftr-398	186	26	.	.	PROPN
ftr-398	186	27	immigration	immigration	NOUN
ftr-398	186	28	purposes	purpose	NOUN
ftr-398	186	29	.	.	PUNCT
ftr-398	187	1	this	this	DET
ftr-398	187	2	test	test	NOUN
ftr-398	187	3	for	for	ADP
ftr-398	187	4	u.s	u.s	PROPN
ftr-398	187	5	.	.	PROPN
ftr-398	187	6	permanent	permanent	ADJ
ftr-398	187	7	residence	residence	NOUN
ftr-398	187	8	is	be	AUX
ftr-398	187	9	sometimes	sometimes	ADV
ftr-398	187	10	referred	refer	VERB
ftr-398	187	11	to	to	ADP
ftr-398	187	12	as	as	ADP
ftr-398	187	13	the	the	DET
ftr-398	187	14	“	"	PUNCT
ftr-398	187	15	green	green	ADJ
ftr-398	187	16	card	card	NOUN
ftr-398	187	17	test	test	NOUN
ftr-398	187	18	.	.	PUNCT
ftr-398	187	19	”	"	PUNCT
ftr-398	188	1	consequently	consequently	ADV
ftr-398	188	2	,	,	PUNCT
ftr-398	188	3	if	if	SCONJ
ftr-398	188	4	a	a	DET
ftr-398	188	5	non	non	ADJ
ftr-398	188	6	-	-	ADJ
ftr-398	188	7	u.s	u.s	PROPN
ftr-398	188	8	.	.	PROPN
ftr-398	188	9	citizen	citizen	PROPN
ftr-398	188	10	is	be	AUX
ftr-398	188	11	treated	treat	VERB
ftr-398	188	12	as	as	ADP
ftr-398	188	13	a	a	DET
ftr-398	188	14	u.s	u.s	PROPN
ftr-398	188	15	.	.	PROPN
ftr-398	188	16	landed	land	VERB
ftr-398	188	17	resident	resident	NOUN
ftr-398	188	18	for	for	ADP
ftr-398	188	19	u.s	u.s	PROPN
ftr-398	188	20	.	.	PROPN
ftr-398	188	21	immigration	immigration	NOUN
ftr-398	188	22	purposes	purpose	NOUN
ftr-398	188	23	,	,	PUNCT
ftr-398	188	24	she	she	PRON
ftr-398	188	25	will	will	AUX
ftr-398	188	26	be	be	AUX
ftr-398	188	27	treated	treat	VERB
ftr-398	188	28	as	as	ADP
ftr-398	188	29	a	a	DET
ftr-398	188	30	u.s	u.s	PROPN
ftr-398	188	31	.	.	PROPN
ftr-398	188	32	resident	resident	PROPN
ftr-398	188	33	alien	alien	NOUN
ftr-398	188	34	for	for	ADP
ftr-398	188	35	u.s	u.s	PROPN
ftr-398	188	36	.	.	PROPN
ftr-398	188	37	tax	tax	PROPN
ftr-398	188	38	purposes.27	purposes.27	PROPN
ftr-398	188	39	(	(	PUNCT
ftr-398	188	40	2	2	NUM
ftr-398	188	41	)	)	PUNCT
ftr-398	188	42	substantial	substantial	ADJ
ftr-398	188	43	presence	presence	NOUN
ftr-398	188	44	test	test	NOUN
ftr-398	188	45	in	in	ADP
ftr-398	188	46	addition	addition	NOUN
ftr-398	188	47	,	,	PUNCT
ftr-398	188	48	a	a	DET
ftr-398	188	49	non	non	ADJ
ftr-398	188	50	-	-	ADJ
ftr-398	188	51	u.s	u.s	PROPN
ftr-398	188	52	.	.	PROPN
ftr-398	188	53	citizen	citizen	NOUN
ftr-398	188	54	will	will	AUX
ftr-398	188	55	be	be	AUX
ftr-398	188	56	considered	consider	VERB
ftr-398	188	57	a	a	DET
ftr-398	188	58	u.s	u.s	PROPN
ftr-398	188	59	.	.	PROPN
ftr-398	188	60	resident	resident	PROPN
ftr-398	188	61	alien	alien	NOUN
ftr-398	188	62	for	for	ADP
ftr-398	188	63	u.s	u.s	PROPN
ftr-398	188	64	.	.	PROPN
ftr-398	188	65	tax	tax	NOUN
ftr-398	188	66	purposes	purpose	NOUN
ftr-398	188	67	if	if	SCONJ
ftr-398	188	68	she	she	PRON
ftr-398	188	69	is	be	AUX
ftr-398	188	70	physically	physically	ADV
ftr-398	188	71	present	present	ADJ
ftr-398	188	72	in	in	ADP
ftr-398	188	73	the	the	DET
ftr-398	188	74	u.s	u.s	PROPN
ftr-398	188	75	.	.	PROPN
ftr-398	188	76	for	for	ADP
ftr-398	188	77	at	at	ADV
ftr-398	188	78	least	least	ADJ
ftr-398	188	79	thirty	thirty	NUM
ftr-398	188	80	-	-	PUNCT
ftr-398	188	81	one	one	NUM
ftr-398	188	82	days	day	NOUN
ftr-398	188	83	during	during	ADP
ftr-398	188	84	the	the	DET
ftr-398	188	85	current	current	ADJ
ftr-398	188	86	calendar	calendar	NOUN
ftr-398	188	87	year	year	NOUN
ftr-398	188	88	and	and	CCONJ
ftr-398	188	89	has	have	AUX
ftr-398	188	90	been	be	AUX
ftr-398	188	91	present	present	ADJ
ftr-398	188	92	in	in	ADP
ftr-398	188	93	the	the	DET
ftr-398	188	94	u.s	u.s	PROPN
ftr-398	188	95	.	.	PROPN
ftr-398	188	96	for	for	ADP
ftr-398	188	97	at	at	ADV
ftr-398	188	98	least	least	ADV
ftr-398	188	99	183	183	NUM
ftr-398	188	100	days	day	NOUN
ftr-398	188	101	during	during	ADP
ftr-398	188	102	the	the	DET
ftr-398	188	103	three	three	NUM
ftr-398	188	104	-	-	PUNCT
ftr-398	188	105	year	year	NOUN
ftr-398	188	106	testing	testing	NOUN
ftr-398	188	107	period	period	NOUN
ftr-398	188	108	,	,	PUNCT
ftr-398	188	109	including	include	VERB
ftr-398	188	110	the	the	DET
ftr-398	188	111	current	current	ADJ
ftr-398	188	112	year	year	NOUN
ftr-398	188	113	,	,	PUNCT
ftr-398	188	114	using	use	VERB
ftr-398	188	115	weighted	weighted	ADJ
ftr-398	188	116	counting	counting	NOUN
ftr-398	188	117	.	.	PUNCT
ftr-398	189	1	under	under	ADP
ftr-398	189	2	this	this	DET
ftr-398	189	3	method	method	NOUN
ftr-398	189	4	,	,	PUNCT
ftr-398	189	5	each	each	DET
ftr-398	189	6	day	day	NOUN
ftr-398	189	7	of28	of28	PROPN
ftr-398	189	8	presence	presence	NOUN
ftr-398	189	9	in	in	ADP
ftr-398	189	10	the	the	DET
ftr-398	189	11	u.s	u.s	PROPN
ftr-398	189	12	.	.	PROPN
ftr-398	189	13	in	in	ADP
ftr-398	189	14	the	the	DET
ftr-398	189	15	current	current	ADJ
ftr-398	189	16	year	year	NOUN
ftr-398	189	17	is	be	AUX
ftr-398	189	18	treated	treat	VERB
ftr-398	189	19	as	as	ADP
ftr-398	189	20	a	a	DET
ftr-398	189	21	full	full	ADJ
ftr-398	189	22	day	day	NOUN
ftr-398	189	23	,	,	PUNCT
ftr-398	189	24	each	each	DET
ftr-398	189	25	day	day	NOUN
ftr-398	189	26	of	of	ADP
ftr-398	189	27	presence	presence	NOUN
ftr-398	189	28	in	in	ADP
ftr-398	189	29	the	the	DET
ftr-398	189	30	u.s	u.s	PROPN
ftr-398	189	31	.	.	PROPN
ftr-398	189	32	in	in	ADP
ftr-398	189	33	the	the	DET
ftr-398	189	34	immediately	immediately	ADV
ftr-398	189	35	preceding	precede	VERB
ftr-398	189	36	year	year	NOUN
ftr-398	189	37	is	be	AUX
ftr-398	189	38	treated	treat	VERB
ftr-398	189	39	as	as	ADP
ftr-398	189	40	one	one	NUM
ftr-398	189	41	-	-	PUNCT
ftr-398	189	42	third	third	NOUN
ftr-398	189	43	of	of	ADP
ftr-398	189	44	a	a	DET
ftr-398	189	45	day	day	NOUN
ftr-398	189	46	,	,	PUNCT
ftr-398	189	47	and	and	CCONJ
ftr-398	189	48	each	each	DET
ftr-398	189	49	day	day	NOUN
ftr-398	189	50	of	of	ADP
ftr-398	189	51	presence	presence	NOUN
ftr-398	189	52	in	in	ADP
ftr-398	189	53	the	the	DET
ftr-398	189	54	u.s	u.s	PROPN
ftr-398	189	55	.	.	PROPN
ftr-398	189	56	in	in	ADP
ftr-398	189	57	the	the	DET
ftr-398	189	58	second	second	ADJ
ftr-398	189	59	preceding	precede	VERB
ftr-398	189	60	year	year	NOUN
ftr-398	189	61	is	be	AUX
ftr-398	189	62	25	25	NUM
ftr-398	189	63	.	.	PUNCT
ftr-398	190	1	irc	irc	PROPN
ftr-398	190	2	§	§	PROPN
ftr-398	190	3	7701(b)(1)(a	7701(b)(1)(a	NUM
ftr-398	190	4	)	)	PUNCT
ftr-398	190	5	.	.	PUNCT
ftr-398	191	1	26	26	NUM
ftr-398	191	2	.	.	PUNCT
ftr-398	191	3	irc	irc	PROPN
ftr-398	191	4	§	§	PROPN
ftr-398	191	5	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-398	191	6	)	)	PUNCT
ftr-398	191	7	,	,	PUNCT
ftr-398	191	8	regs	reg	NOUN
ftr-398	191	9	.	.	PUNCT
ftr-398	192	1	§	§	PROPN
ftr-398	192	2	301.7701(b)-1(b)(1	301.7701(b)-1(b)(1	NUM
ftr-398	192	3	)	)	PUNCT
ftr-398	192	4	.	.	PUNCT
ftr-398	193	1	27	27	NUM
ftr-398	193	2	.	.	PUNCT
ftr-398	194	1	a	a	DET
ftr-398	194	2	u.s	u.s	PROPN
ftr-398	194	3	.	.	PROPN
ftr-398	194	4	resident	resident	NOUN
ftr-398	194	5	who	who	PRON
ftr-398	194	6	meets	meet	VERB
ftr-398	194	7	the	the	DET
ftr-398	194	8	green	green	ADJ
ftr-398	194	9	card	card	NOUN
ftr-398	194	10	test	test	NOUN
ftr-398	194	11	may	may	AUX
ftr-398	194	12	be	be	AUX
ftr-398	194	13	able	able	ADJ
ftr-398	194	14	to	to	PART
ftr-398	194	15	claim	claim	VERB
ftr-398	194	16	nonresident	nonresident	ADJ
ftr-398	194	17	alien	alien	ADJ
ftr-398	194	18	status	status	NOUN
ftr-398	194	19	pursuant	pursuant	ADJ
ftr-398	194	20	to	to	ADP
ftr-398	194	21	the	the	DET
ftr-398	194	22	tie	tie	NOUN
ftr-398	194	23	-	-	PUNCT
ftr-398	194	24	breaker	breaker	NOUN
ftr-398	194	25	provisions	provision	NOUN
ftr-398	194	26	of	of	ADP
ftr-398	194	27	a	a	DET
ftr-398	194	28	bilateral	bilateral	ADJ
ftr-398	194	29	u.s	u.s	PROPN
ftr-398	194	30	.	.	PROPN
ftr-398	194	31	income	income	PROPN
ftr-398	194	32	tax	tax	PROPN
ftr-398	194	33	treaty	treaty	NOUN
ftr-398	194	34	.	.	PUNCT
ftr-398	195	1	28	28	NUM
ftr-398	195	2	.	.	PUNCT
ftr-398	196	1	irc	irc	PROPN
ftr-398	196	2	§	§	PROPN
ftr-398	196	3	7701(b)(3)(a	7701(b)(3)(a	NUM
ftr-398	196	4	)	)	PUNCT
ftr-398	196	5	;	;	PUNCT
ftr-398	196	6	regs	reg	NOUN
ftr-398	196	7	.	.	PUNCT
ftr-398	197	1	§	§	PROPN
ftr-398	197	2	301.7701(b)-1(c	301.7701(b)-1(c	NUM
ftr-398	197	3	)	)	PUNCT
ftr-398	197	4	.	.	PUNCT
ftr-398	198	1	14	14	NUM
ftr-398	198	2	florida	florida	PROPN
ftr-398	198	3	tax	tax	NOUN
ftr-398	198	4	review	review	NOUN
ftr-398	198	5	[	[	X
ftr-398	198	6	vol.7:1	vol.7:1	ADV
ftr-398	198	7	treated	treat	VERB
ftr-398	198	8	as	as	ADP
ftr-398	198	9	one	one	NUM
ftr-398	198	10	-	-	PUNCT
ftr-398	198	11	sixth	sixth	NOUN
ftr-398	198	12	of	of	ADP
ftr-398	198	13	a	a	DET
ftr-398	198	14	day	day	NOUN
ftr-398	198	15	.	.	PUNCT
ftr-398	199	1	if	if	SCONJ
ftr-398	199	2	the	the	DET
ftr-398	199	3	individual	individual	NOUN
ftr-398	199	4	is	be	AUX
ftr-398	199	5	not	not	PART
ftr-398	199	6	present	present	ADJ
ftr-398	199	7	in	in	ADP
ftr-398	199	8	the	the	DET
ftr-398	199	9	u.s	u.s	PROPN
ftr-398	199	10	.	.	PROPN
ftr-398	199	11	in29	in29	PROPN
ftr-398	199	12	the	the	DET
ftr-398	199	13	current	current	ADJ
ftr-398	199	14	year	year	NOUN
ftr-398	199	15	for	for	ADP
ftr-398	199	16	at	at	ADV
ftr-398	199	17	least	least	ADJ
ftr-398	199	18	thirty	thirty	NUM
ftr-398	199	19	-	-	PUNCT
ftr-398	199	20	one	one	NUM
ftr-398	199	21	days	day	NOUN
ftr-398	199	22	,	,	PUNCT
ftr-398	199	23	she	she	PRON
ftr-398	199	24	will	will	AUX
ftr-398	199	25	not	not	PART
ftr-398	199	26	be	be	AUX
ftr-398	199	27	considered	consider	VERB
ftr-398	199	28	a	a	DET
ftr-398	199	29	u.s	u.s	PROPN
ftr-398	199	30	.	.	PROPN
ftr-398	199	31	resident	resident	NOUN
ftr-398	199	32	alien	alien	NOUN
ftr-398	199	33	under	under	ADP
ftr-398	199	34	this	this	DET
ftr-398	199	35	test	test	NOUN
ftr-398	199	36	,	,	PUNCT
ftr-398	199	37	even	even	ADV
ftr-398	199	38	if	if	SCONJ
ftr-398	199	39	she	she	PRON
ftr-398	199	40	otherwise	otherwise	ADV
ftr-398	199	41	satisfies	satisfy	VERB
ftr-398	199	42	the	the	DET
ftr-398	199	43	183	183	NUM
ftr-398	199	44	-	-	PUNCT
ftr-398	199	45	day	day	NOUN
ftr-398	199	46	average	average	NOUN
ftr-398	199	47	.	.	PUNCT
ftr-398	200	1	generally	generally	ADV
ftr-398	200	2	,	,	PUNCT
ftr-398	200	3	if	if	SCONJ
ftr-398	200	4	a	a	DET
ftr-398	200	5	nonresident	nonresident	ADJ
ftr-398	200	6	alien	alien	NOUN
ftr-398	200	7	is	be	AUX
ftr-398	200	8	never	never	ADV
ftr-398	200	9	present	present	ADJ
ftr-398	200	10	in	in	ADP
ftr-398	200	11	the	the	DET
ftr-398	200	12	u.s	u.s	PROPN
ftr-398	200	13	.	.	PROPN
ftr-398	200	14	for30	for30	PROPN
ftr-398	200	15	more	more	ADJ
ftr-398	200	16	than	than	ADP
ftr-398	200	17	120	120	NUM
ftr-398	200	18	days	day	NOUN
ftr-398	200	19	in	in	ADP
ftr-398	200	20	any	any	DET
ftr-398	200	21	one	one	NUM
ftr-398	200	22	year	year	NOUN
ftr-398	200	23	,	,	PUNCT
ftr-398	200	24	she	she	PRON
ftr-398	200	25	will	will	AUX
ftr-398	200	26	be	be	AUX
ftr-398	200	27	able	able	ADJ
ftr-398	200	28	to	to	PART
ftr-398	200	29	avoid	avoid	VERB
ftr-398	200	30	u.s	u.s	PROPN
ftr-398	200	31	.	.	PROPN
ftr-398	200	32	resident	resident	ADJ
ftr-398	200	33	alien	alien	ADJ
ftr-398	200	34	status	status	NOUN
ftr-398	200	35	under	under	ADP
ftr-398	200	36	the	the	DET
ftr-398	200	37	weighted	weight	VERB
ftr-398	200	38	counting	counting	NOUN
ftr-398	200	39	method	method	NOUN
ftr-398	200	40	.	.	PUNCT
ftr-398	201	1	this	this	DET
ftr-398	201	2	test	test	NOUN
ftr-398	201	3	is	be	AUX
ftr-398	201	4	designed	design	VERB
ftr-398	201	5	to31	to31	PROPN
ftr-398	201	6	capture	capture	NOUN
ftr-398	201	7	nonresident	nonresident	ADJ
ftr-398	201	8	aliens	alien	NOUN
ftr-398	201	9	who	who	PRON
ftr-398	201	10	establish	establish	VERB
ftr-398	201	11	solid	solid	ADJ
ftr-398	201	12	connections	connection	NOUN
ftr-398	201	13	to	to	ADP
ftr-398	201	14	the	the	DET
ftr-398	201	15	u.s	u.s	PROPN
ftr-398	201	16	.	.	PROPN
ftr-398	201	17	warranting	warrant	VERB
ftr-398	201	18	their	their	PRON
ftr-398	201	19	taxation	taxation	NOUN
ftr-398	201	20	as	as	ADP
ftr-398	201	21	u.s	u.s	PROPN
ftr-398	201	22	.	.	PROPN
ftr-398	201	23	persons	person	NOUN
ftr-398	201	24	.	.	PUNCT
ftr-398	202	1	for	for	ADP
ftr-398	202	2	the	the	DET
ftr-398	202	3	purpose	purpose	NOUN
ftr-398	202	4	of	of	ADP
ftr-398	202	5	applying	apply	VERB
ftr-398	202	6	the	the	DET
ftr-398	202	7	substantial	substantial	ADJ
ftr-398	202	8	presence	presence	NOUN
ftr-398	202	9	test	test	NOUN
ftr-398	202	10	,	,	PUNCT
ftr-398	202	11	an	an	DET
ftr-398	202	12	individual	individual	NOUN
ftr-398	202	13	is	be	AUX
ftr-398	202	14	considered	consider	VERB
ftr-398	202	15	to	to	PART
ftr-398	202	16	be	be	AUX
ftr-398	202	17	present	present	ADJ
ftr-398	202	18	in	in	ADP
ftr-398	202	19	the	the	DET
ftr-398	202	20	u.s	u.s	PROPN
ftr-398	202	21	.	.	PROPN
ftr-398	202	22	if	if	SCONJ
ftr-398	202	23	she	she	PRON
ftr-398	202	24	is	be	AUX
ftr-398	202	25	present	present	ADJ
ftr-398	202	26	during	during	ADP
ftr-398	202	27	any	any	DET
ftr-398	202	28	part	part	NOUN
ftr-398	202	29	of	of	ADP
ftr-398	202	30	the	the	DET
ftr-398	202	31	day	day	NOUN
ftr-398	202	32	.	.	PUNCT
ftr-398	203	1	however	however	ADV
ftr-398	203	2	,	,	PUNCT
ftr-398	203	3	certain	certain	ADJ
ftr-398	203	4	days	day	NOUN
ftr-398	203	5	of	of	ADP
ftr-398	203	6	presence	presence	NOUN
ftr-398	203	7	in	in	ADP
ftr-398	203	8	the	the	DET
ftr-398	203	9	u.s	u.s	PROPN
ftr-398	203	10	.	.	PROPN
ftr-398	203	11	are	be	AUX
ftr-398	203	12	ignored32	ignored32	NOUN
ftr-398	203	13	for	for	ADP
ftr-398	203	14	this	this	DET
ftr-398	203	15	purpose	purpose	NOUN
ftr-398	203	16	.	.	PUNCT
ftr-398	204	1	first	first	ADV
ftr-398	204	2	,	,	PUNCT
ftr-398	204	3	the	the	DET
ftr-398	204	4	days	day	NOUN
ftr-398	204	5	of	of	ADP
ftr-398	204	6	presence	presence	NOUN
ftr-398	204	7	of	of	ADP
ftr-398	204	8	an	an	DET
ftr-398	204	9	individual	individual	NOUN
ftr-398	204	10	in	in	ADP
ftr-398	204	11	the	the	DET
ftr-398	204	12	u.s	u.s	PROPN
ftr-398	204	13	.	.	PROPN
ftr-398	204	14	as	as	ADP
ftr-398	204	15	a	a	DET
ftr-398	204	16	result	result	NOUN
ftr-398	204	17	of	of	ADP
ftr-398	204	18	a	a	DET
ftr-398	204	19	medical	medical	ADJ
ftr-398	204	20	condition	condition	NOUN
ftr-398	204	21	that	that	PRON
ftr-398	204	22	arose	arise	VERB
ftr-398	204	23	while	while	SCONJ
ftr-398	204	24	such	such	ADJ
ftr-398	204	25	individual	individual	NOUN
ftr-398	204	26	was	be	AUX
ftr-398	204	27	present	present	ADJ
ftr-398	204	28	in	in	ADP
ftr-398	204	29	the	the	DET
ftr-398	204	30	u.s	u.s	PROPN
ftr-398	204	31	.	.	PROPN
ftr-398	204	32	will	will	AUX
ftr-398	204	33	not	not	PART
ftr-398	204	34	count	count	VERB
ftr-398	204	35	as	as	ADP
ftr-398	204	36	days	day	NOUN
ftr-398	204	37	of	of	ADP
ftr-398	204	38	presence	presence	NOUN
ftr-398	204	39	.	.	PUNCT
ftr-398	205	1	similarly	similarly	ADV
ftr-398	205	2	,	,	PUNCT
ftr-398	205	3	days	day	NOUN
ftr-398	205	4	of	of	ADP
ftr-398	205	5	presence	presence	NOUN
ftr-398	205	6	in33	in33	PROPN
ftr-398	205	7	the	the	DET
ftr-398	205	8	u.s	u.s	PROPN
ftr-398	205	9	.	.	PROPN
ftr-398	205	10	by	by	ADP
ftr-398	205	11	mexican	mexican	ADJ
ftr-398	205	12	and	and	CCONJ
ftr-398	205	13	canadian	canadian	ADJ
ftr-398	205	14	residents	resident	NOUN
ftr-398	205	15	as	as	ADP
ftr-398	205	16	regular	regular	ADJ
ftr-398	205	17	commuters	commuter	NOUN
ftr-398	205	18	from34	from34	NOUN
ftr-398	205	19	those	those	DET
ftr-398	205	20	countries	country	NOUN
ftr-398	205	21	will	will	AUX
ftr-398	205	22	not	not	PART
ftr-398	205	23	count	count	VERB
ftr-398	205	24	as	as	ADP
ftr-398	205	25	days	day	NOUN
ftr-398	205	26	of	of	ADP
ftr-398	205	27	presence	presence	NOUN
ftr-398	205	28	for	for	ADP
ftr-398	205	29	the	the	DET
ftr-398	205	30	purpose	purpose	NOUN
ftr-398	205	31	of	of	ADP
ftr-398	205	32	this	this	DET
ftr-398	205	33	test	test	NOUN
ftr-398	205	34	,	,	PUNCT
ftr-398	205	35	and	and	CCONJ
ftr-398	205	36	neither	neither	DET
ftr-398	205	37	will	will	AUX
ftr-398	205	38	days	day	NOUN
ftr-398	205	39	of	of	ADP
ftr-398	205	40	presence	presence	NOUN
ftr-398	205	41	in	in	ADP
ftr-398	205	42	the	the	DET
ftr-398	205	43	u.s	u.s	PROPN
ftr-398	205	44	.	.	PROPN
ftr-398	205	45	by	by	ADP
ftr-398	205	46	a	a	DET
ftr-398	205	47	nonresident	nonresident	ADJ
ftr-398	205	48	alien	alien	NOUN
ftr-398	205	49	for	for	ADP
ftr-398	205	50	less	less	ADJ
ftr-398	205	51	than	than	ADP
ftr-398	205	52	twenty	twenty	NUM
ftr-398	205	53	-	-	PUNCT
ftr-398	205	54	four	four	NUM
ftr-398	205	55	hours	hour	NOUN
ftr-398	205	56	,	,	PUNCT
ftr-398	205	57	provided	provide	VERB
ftr-398	205	58	that	that	SCONJ
ftr-398	205	59	their	their	PRON
ftr-398	205	60	presence	presence	NOUN
ftr-398	205	61	in	in	ADP
ftr-398	205	62	the	the	DET
ftr-398	205	63	u.s	u.s	PROPN
ftr-398	205	64	.	.	PROPN
ftr-398	205	65	is	be	AUX
ftr-398	205	66	merely	merely	ADV
ftr-398	205	67	incidental	incidental	ADJ
ftr-398	205	68	to	to	ADP
ftr-398	205	69	their	their	PRON
ftr-398	205	70	travels	travel	NOUN
ftr-398	205	71	between	between	ADP
ftr-398	205	72	two	two	NUM
ftr-398	205	73	foreign	foreign	ADJ
ftr-398	205	74	points	point	NOUN
ftr-398	205	75	.	.	PUNCT
ftr-398	206	1	there	there	PRON
ftr-398	206	2	are	be	VERB
ftr-398	206	3	also	also	ADV
ftr-398	206	4	certain35	certain35	NOUN
ftr-398	206	5	categories	category	NOUN
ftr-398	206	6	of	of	ADP
ftr-398	206	7	individuals	individual	NOUN
ftr-398	206	8	who	who	PRON
ftr-398	206	9	are	be	AUX
ftr-398	206	10	considered	consider	VERB
ftr-398	206	11	exempt	exempt	ADJ
ftr-398	206	12	and	and	CCONJ
ftr-398	206	13	none	none	NOUN
ftr-398	206	14	of	of	ADP
ftr-398	206	15	their	their	PRON
ftr-398	206	16	days	day	NOUN
ftr-398	206	17	of	of	ADP
ftr-398	206	18	presence	presence	NOUN
ftr-398	206	19	in	in	ADP
ftr-398	206	20	the	the	DET
ftr-398	206	21	u.s	u.s	PROPN
ftr-398	206	22	.	.	PROPN
ftr-398	206	23	count	count	NOUN
ftr-398	206	24	for	for	ADP
ftr-398	206	25	the	the	DET
ftr-398	206	26	purpose	purpose	NOUN
ftr-398	206	27	of	of	ADP
ftr-398	206	28	the	the	DET
ftr-398	206	29	substantial	substantial	ADJ
ftr-398	206	30	presence	presence	NOUN
ftr-398	206	31	test	test	NOUN
ftr-398	206	32	.	.	PUNCT
ftr-398	207	1	exempt	exempt	ADJ
ftr-398	207	2	individuals	individual	NOUN
ftr-398	207	3	include	include	VERB
ftr-398	207	4	employees	employee	NOUN
ftr-398	207	5	of	of	ADP
ftr-398	207	6	foreign	foreign	ADJ
ftr-398	207	7	governments	government	NOUN
ftr-398	207	8	,	,	PUNCT
ftr-398	207	9	employees36	employees36	NOUN
ftr-398	207	10	29	29	NUM
ftr-398	207	11	.	.	PUNCT
ftr-398	208	1	irc	irc	PROPN
ftr-398	208	2	§	§	PROPN
ftr-398	208	3	7701(b)(3)(a)(ii	7701(b)(3)(a)(ii	PROPN
ftr-398	208	4	)	)	PUNCT
ftr-398	208	5	.	.	PUNCT
ftr-398	209	1	30	30	NUM
ftr-398	209	2	.	.	PUNCT
ftr-398	209	3	irc	irc	PROPN
ftr-398	209	4	§	§	PROPN
ftr-398	209	5	7701(b)(3)(a)(i	7701(b)(3)(a)(i	PROPN
ftr-398	209	6	)	)	PUNCT
ftr-398	209	7	.	.	PUNCT
ftr-398	210	1	31	31	NUM
ftr-398	210	2	.	.	PUNCT
ftr-398	211	1	if	if	SCONJ
ftr-398	211	2	a	a	DET
ftr-398	211	3	nonresident	nonresident	ADJ
ftr-398	211	4	alien	alien	NOUN
ftr-398	211	5	is	be	AUX
ftr-398	211	6	present	present	ADJ
ftr-398	211	7	in	in	ADP
ftr-398	211	8	the	the	DET
ftr-398	211	9	u.s	u.s	PROPN
ftr-398	211	10	.	.	PROPN
ftr-398	211	11	for	for	ADP
ftr-398	211	12	exactly	exactly	ADV
ftr-398	211	13	120	120	NUM
ftr-398	211	14	days	day	NOUN
ftr-398	211	15	every	every	DET
ftr-398	211	16	year	year	NOUN
ftr-398	211	17	,	,	PUNCT
ftr-398	211	18	she	she	PRON
ftr-398	211	19	will	will	AUX
ftr-398	211	20	not	not	PART
ftr-398	211	21	be	be	AUX
ftr-398	211	22	considered	consider	VERB
ftr-398	211	23	a	a	DET
ftr-398	211	24	u.s	u.s	PROPN
ftr-398	211	25	.	.	PROPN
ftr-398	211	26	resident	resident	NOUN
ftr-398	211	27	alien	alien	NOUN
ftr-398	211	28	under	under	ADP
ftr-398	211	29	the	the	DET
ftr-398	211	30	substantial	substantial	ADJ
ftr-398	211	31	presence	presence	NOUN
ftr-398	211	32	test	test	NOUN
ftr-398	211	33	because	because	SCONJ
ftr-398	211	34	her	her	PRON
ftr-398	211	35	physical	physical	ADJ
ftr-398	211	36	presence	presence	NOUN
ftr-398	211	37	in	in	ADP
ftr-398	211	38	the	the	DET
ftr-398	211	39	u.s	u.s	PROPN
ftr-398	211	40	.	.	PROPN
ftr-398	211	41	will	will	AUX
ftr-398	211	42	not	not	PART
ftr-398	211	43	reach	reach	VERB
ftr-398	211	44	183	183	NUM
ftr-398	211	45	days	day	NOUN
ftr-398	211	46	:	:	PUNCT
ftr-398	211	47	she	she	PRON
ftr-398	211	48	is	be	AUX
ftr-398	211	49	deemed	deem	VERB
ftr-398	211	50	to	to	PART
ftr-398	211	51	be	be	AUX
ftr-398	211	52	physically	physically	ADV
ftr-398	211	53	in	in	ADP
ftr-398	211	54	the	the	DET
ftr-398	211	55	u.s	u.s	PROPN
ftr-398	211	56	.	.	PROPN
ftr-398	211	57	on	on	ADP
ftr-398	211	58	120	120	NUM
ftr-398	211	59	days	day	NOUN
ftr-398	211	60	in	in	ADP
ftr-398	211	61	the	the	DET
ftr-398	211	62	current	current	ADJ
ftr-398	211	63	year	year	NOUN
ftr-398	211	64	,	,	PUNCT
ftr-398	211	65	forty	forty	NUM
ftr-398	211	66	days	day	NOUN
ftr-398	211	67	(	(	PUNCT
ftr-398	211	68	one	one	NUM
ftr-398	211	69	-	-	PUNCT
ftr-398	211	70	third	third	NOUN
ftr-398	211	71	of	of	ADP
ftr-398	211	72	120	120	NUM
ftr-398	211	73	)	)	PUNCT
ftr-398	211	74	in	in	ADP
ftr-398	211	75	the	the	DET
ftr-398	211	76	immediately	immediately	ADV
ftr-398	211	77	preceding	precede	VERB
ftr-398	211	78	year	year	NOUN
ftr-398	211	79	,	,	PUNCT
ftr-398	211	80	and	and	CCONJ
ftr-398	211	81	twenty	twenty	NUM
ftr-398	211	82	days	day	NOUN
ftr-398	211	83	(	(	PUNCT
ftr-398	211	84	one	one	NUM
ftr-398	211	85	-	-	PUNCT
ftr-398	211	86	sixth	sixth	NOUN
ftr-398	211	87	of	of	ADP
ftr-398	211	88	120	120	NUM
ftr-398	211	89	)	)	PUNCT
ftr-398	211	90	in	in	ADP
ftr-398	211	91	the	the	DET
ftr-398	211	92	second	second	ADJ
ftr-398	211	93	preceding	precede	VERB
ftr-398	211	94	year	year	NOUN
ftr-398	211	95	,	,	PUNCT
ftr-398	211	96	totaling	total	VERB
ftr-398	211	97	180	180	NUM
ftr-398	211	98	days	day	NOUN
ftr-398	211	99	over	over	ADP
ftr-398	211	100	the	the	DET
ftr-398	211	101	three	three	NUM
ftr-398	211	102	-	-	PUNCT
ftr-398	211	103	year	year	NOUN
ftr-398	211	104	testing	testing	NOUN
ftr-398	211	105	period	period	NOUN
ftr-398	211	106	.	.	PUNCT
ftr-398	212	1	32	32	NUM
ftr-398	212	2	.	.	PUNCT
ftr-398	213	1	irc	irc	PROPN
ftr-398	213	2	§	§	PROPN
ftr-398	213	3	7701(b)(7)(a	7701(b)(7)(a	PROPN
ftr-398	213	4	)	)	PUNCT
ftr-398	213	5	.	.	PUNCT
ftr-398	214	1	33	33	NUM
ftr-398	214	2	.	.	PUNCT
ftr-398	214	3	regs	regs	PROPN
ftr-398	214	4	.	.	PUNCT
ftr-398	215	1	§	§	PROPN
ftr-398	215	2	301.7701(b)-3(c	301.7701(b)-3(c	NUM
ftr-398	215	3	)	)	PUNCT
ftr-398	215	4	.	.	PUNCT
ftr-398	216	1	if	if	SCONJ
ftr-398	216	2	a	a	DET
ftr-398	216	3	nonresident	nonresident	ADJ
ftr-398	216	4	alien	alien	NOUN
ftr-398	216	5	travels	travel	VERB
ftr-398	216	6	to	to	ADP
ftr-398	216	7	the	the	DET
ftr-398	216	8	u.s	u.s	PROPN
ftr-398	216	9	.	.	PROPN
ftr-398	216	10	for	for	ADP
ftr-398	216	11	the	the	DET
ftr-398	216	12	purpose	purpose	NOUN
ftr-398	216	13	of	of	ADP
ftr-398	216	14	receiving	receive	VERB
ftr-398	216	15	medical	medical	ADJ
ftr-398	216	16	treatment	treatment	NOUN
ftr-398	216	17	,	,	PUNCT
ftr-398	216	18	none	none	NOUN
ftr-398	216	19	of	of	ADP
ftr-398	216	20	the	the	DET
ftr-398	216	21	days	day	NOUN
ftr-398	216	22	spent	spend	VERB
ftr-398	216	23	in	in	ADP
ftr-398	216	24	the	the	DET
ftr-398	216	25	u.s	u.s	PROPN
ftr-398	216	26	.	.	PROPN
ftr-398	216	27	for	for	ADP
ftr-398	216	28	that	that	DET
ftr-398	216	29	purpose	purpose	NOUN
ftr-398	216	30	is	be	AUX
ftr-398	216	31	exempt	exempt	ADJ
ftr-398	216	32	.	.	PUNCT
ftr-398	217	1	34	34	NUM
ftr-398	217	2	.	.	PUNCT
ftr-398	218	1	irc	irc	PROPN
ftr-398	218	2	§	§	PROPN
ftr-398	218	3	7701(b)(7)(b	7701(b)(7)(b	NUM
ftr-398	218	4	)	)	PUNCT
ftr-398	218	5	,	,	PUNCT
ftr-398	218	6	regs	reg	NOUN
ftr-398	218	7	.	.	PUNCT
ftr-398	219	1	§	§	PROPN
ftr-398	219	2	301.7701(b)-3(e	301.7701(b)-3(e	NOUN
ftr-398	219	3	)	)	PUNCT
ftr-398	219	4	.	.	PUNCT
ftr-398	220	1	35	35	NUM
ftr-398	220	2	.	.	PUNCT
ftr-398	220	3	irc	irc	PROPN
ftr-398	220	4	§	§	PROPN
ftr-398	220	5	7701(b)(7)(c	7701(b)(7)(c	NUM
ftr-398	220	6	)	)	PUNCT
ftr-398	220	7	,	,	PUNCT
ftr-398	220	8	regs	reg	NOUN
ftr-398	220	9	.	.	PUNCT
ftr-398	221	1	§	§	PROPN
ftr-398	221	2	301.7701(b)-3(d	301.7701(b)-3(d	NUM
ftr-398	221	3	)	)	PUNCT
ftr-398	221	4	.	.	PUNCT
ftr-398	222	1	pursuant	pursuant	ADJ
ftr-398	222	2	to	to	ADP
ftr-398	222	3	this	this	DET
ftr-398	222	4	exception	exception	NOUN
ftr-398	222	5	,	,	PUNCT
ftr-398	222	6	if	if	SCONJ
ftr-398	222	7	a	a	DET
ftr-398	222	8	nonresident	nonresident	ADJ
ftr-398	222	9	alien	alien	NOUN
ftr-398	222	10	comes	come	VERB
ftr-398	222	11	to	to	ADP
ftr-398	222	12	the	the	DET
ftr-398	222	13	u.s	u.s	PROPN
ftr-398	222	14	.	.	PROPN
ftr-398	222	15	for	for	ADP
ftr-398	222	16	the	the	DET
ftr-398	222	17	purpose	purpose	NOUN
ftr-398	222	18	of	of	ADP
ftr-398	222	19	conducting	conduct	VERB
ftr-398	222	20	business	business	NOUN
ftr-398	222	21	at	at	ADP
ftr-398	222	22	an	an	DET
ftr-398	222	23	airport	airport	NOUN
ftr-398	222	24	while	while	SCONJ
ftr-398	222	25	traveling	travel	VERB
ftr-398	222	26	to	to	ADP
ftr-398	222	27	another	another	DET
ftr-398	222	28	foreign	foreign	ADJ
ftr-398	222	29	point	point	NOUN
ftr-398	222	30	,	,	PUNCT
ftr-398	222	31	an	an	DET
ftr-398	222	32	argument	argument	NOUN
ftr-398	222	33	can	can	AUX
ftr-398	222	34	be	be	AUX
ftr-398	222	35	made	make	VERB
ftr-398	222	36	that	that	SCONJ
ftr-398	222	37	she	she	PRON
ftr-398	222	38	is	be	AUX
ftr-398	222	39	present	present	ADJ
ftr-398	222	40	in	in	ADP
ftr-398	222	41	the	the	DET
ftr-398	222	42	u.s	u.s	PROPN
ftr-398	222	43	.	.	PROPN
ftr-398	222	44	on	on	ADP
ftr-398	222	45	that	that	DET
ftr-398	222	46	day	day	NOUN
ftr-398	222	47	for	for	ADP
ftr-398	222	48	the	the	DET
ftr-398	222	49	purpose	purpose	NOUN
ftr-398	222	50	of	of	ADP
ftr-398	222	51	the	the	DET
ftr-398	222	52	substantial	substantial	ADJ
ftr-398	222	53	presence	presence	NOUN
ftr-398	222	54	test	test	NOUN
ftr-398	222	55	because	because	SCONJ
ftr-398	222	56	her	her	PRON
ftr-398	222	57	presence	presence	NOUN
ftr-398	222	58	in	in	ADP
ftr-398	222	59	the	the	DET
ftr-398	222	60	u.s	u.s	PROPN
ftr-398	222	61	.	.	PROPN
ftr-398	222	62	is	be	AUX
ftr-398	222	63	not	not	PART
ftr-398	222	64	merely	merely	ADV
ftr-398	222	65	incidental	incidental	ADJ
ftr-398	222	66	to	to	PART
ftr-398	222	67	travels	travel	VERB
ftr-398	222	68	between	between	ADP
ftr-398	222	69	two	two	NUM
ftr-398	222	70	foreign	foreign	ADJ
ftr-398	222	71	points	point	NOUN
ftr-398	222	72	.	.	PUNCT
ftr-398	223	1	36	36	NUM
ftr-398	223	2	.	.	PUNCT
ftr-398	223	3	regs	regs	PROPN
ftr-398	223	4	.	.	PUNCT
ftr-398	224	1	§	§	PROPN
ftr-398	224	2	301.7701(b)-3(b)(2	301.7701(b)-3(b)(2	NUM
ftr-398	224	3	)	)	PUNCT
ftr-398	224	4	.	.	PUNCT
ftr-398	225	1	this	this	PRON
ftr-398	225	2	means	mean	VERB
ftr-398	225	3	that	that	SCONJ
ftr-398	225	4	an	an	DET
ftr-398	225	5	ambassador	ambassador	NOUN
ftr-398	225	6	or	or	CCONJ
ftr-398	225	7	an	an	DET
ftr-398	225	8	employee	employee	NOUN
ftr-398	225	9	of	of	ADP
ftr-398	225	10	a	a	DET
ftr-398	225	11	consulate	consulate	NOUN
ftr-398	225	12	or	or	CCONJ
ftr-398	225	13	embassy	embassy	NOUN
ftr-398	225	14	can	can	AUX
ftr-398	225	15	remain	remain	VERB
ftr-398	225	16	in	in	ADP
ftr-398	225	17	the	the	DET
ftr-398	225	18	u.s	u.s	PROPN
ftr-398	225	19	.	.	PROPN
ftr-398	225	20	for	for	ADP
ftr-398	225	21	an	an	DET
ftr-398	225	22	unlimited	unlimited	ADJ
ftr-398	225	23	period	period	NOUN
ftr-398	225	24	of	of	ADP
ftr-398	225	25	time	time	NOUN
ftr-398	225	26	without	without	ADP
ftr-398	225	27	ever	ever	ADV
ftr-398	225	28	becoming	become	VERB
ftr-398	225	29	a	a	DET
ftr-398	225	30	u.s	u.s	PROPN
ftr-398	225	31	.	.	PROPN
ftr-398	225	32	resident	resident	NOUN
ftr-398	225	33	.	.	PUNCT
ftr-398	226	1	2005	2005	NUM
ftr-398	226	2	is	be	AUX
ftr-398	226	3	the	the	DET
ftr-398	226	4	nation	nation	NOUN
ftr-398	226	5	of	of	ADP
ftr-398	226	6	immigrants	immigrant	NOUN
ftr-398	226	7	punishing	punish	VERB
ftr-398	226	8	its	its	PRON
ftr-398	226	9	emigrants	emigrant	NOUN
ftr-398	226	10	15	15	NUM
ftr-398	226	11	of	of	ADP
ftr-398	226	12	international	international	ADJ
ftr-398	226	13	organizations	organization	NOUN
ftr-398	226	14	,	,	PUNCT
ftr-398	226	15	teachers	teacher	NOUN
ftr-398	226	16	and	and	CCONJ
ftr-398	226	17	trainees	trainee	NOUN
ftr-398	226	18	,	,	PUNCT
ftr-398	226	19	students	student	NOUN
ftr-398	226	20	,	,	PUNCT
ftr-398	226	21	as	as	ADV
ftr-398	226	22	well	well	ADV
ftr-398	226	23	as37	as37	PROPN
ftr-398	226	24	38	38	NUM
ftr-398	226	25	39	39	NUM
ftr-398	226	26	professional	professional	ADJ
ftr-398	226	27	athletes	athlete	NOUN
ftr-398	226	28	who	who	PRON
ftr-398	226	29	are	be	AUX
ftr-398	226	30	temporarily	temporarily	ADV
ftr-398	226	31	present	present	ADJ
ftr-398	226	32	in	in	ADP
ftr-398	226	33	the	the	DET
ftr-398	226	34	u.s	u.s	PROPN
ftr-398	226	35	.	.	PROPN
ftr-398	226	36	in	in	ADP
ftr-398	226	37	order	order	NOUN
ftr-398	226	38	to	to	PART
ftr-398	226	39	compete	compete	VERB
ftr-398	226	40	in	in	ADP
ftr-398	226	41	charitable	charitable	ADJ
ftr-398	226	42	sports	sport	NOUN
ftr-398	226	43	events	event	NOUN
ftr-398	226	44	.	.	PUNCT
ftr-398	227	1	crewmembers	crewmember	NOUN
ftr-398	227	2	of	of	ADP
ftr-398	227	3	foreign	foreign	ADJ
ftr-398	227	4	vessels	vessel	NOUN
ftr-398	227	5	are40	are40	ADV
ftr-398	227	6	also	also	ADV
ftr-398	227	7	exempt	exempt	ADJ
ftr-398	227	8	,	,	PUNCT
ftr-398	227	9	provided	provide	VERB
ftr-398	227	10	they	they	PRON
ftr-398	227	11	do	do	AUX
ftr-398	227	12	not	not	PART
ftr-398	227	13	conduct	conduct	VERB
ftr-398	227	14	any	any	DET
ftr-398	227	15	other	other	ADJ
ftr-398	227	16	trade	trade	NOUN
ftr-398	227	17	or	or	CCONJ
ftr-398	227	18	business	business	NOUN
ftr-398	227	19	in	in	ADP
ftr-398	227	20	the	the	DET
ftr-398	227	21	u.s	u.s	PROPN
ftr-398	227	22	.	.	PROPN
ftr-398	227	23	during	during	ADP
ftr-398	227	24	their	their	PRON
ftr-398	227	25	presence	presence	NOUN
ftr-398	227	26	.	.	PUNCT
ftr-398	228	1	individuals	individual	NOUN
ftr-398	228	2	falling	fall	VERB
ftr-398	228	3	into	into	ADP
ftr-398	228	4	the	the	DET
ftr-398	228	5	exempt	exempt	ADJ
ftr-398	228	6	categories41	categories41	NOUN
ftr-398	228	7	are	be	AUX
ftr-398	228	8	treated	treat	VERB
ftr-398	228	9	as	as	ADP
ftr-398	228	10	being	be	AUX
ftr-398	228	11	temporarily	temporarily	ADV
ftr-398	228	12	present	present	ADJ
ftr-398	228	13	in	in	ADP
ftr-398	228	14	the	the	DET
ftr-398	228	15	u.s	u.s	PROPN
ftr-398	228	16	.	.	PROPN
ftr-398	228	17	,	,	PUNCT
ftr-398	228	18	as	as	SCONJ
ftr-398	228	19	evidenced	evidence	VERB
ftr-398	228	20	by	by	ADP
ftr-398	228	21	their	their	PRON
ftr-398	228	22	nonimmigrant	nonimmigrant	ADJ
ftr-398	228	23	visa	visa	NOUN
ftr-398	228	24	status	status	NOUN
ftr-398	228	25	,	,	PUNCT
ftr-398	228	26	and	and	CCONJ
ftr-398	228	27	their	their	PRON
ftr-398	228	28	temporary	temporary	ADJ
ftr-398	228	29	presence	presence	NOUN
ftr-398	228	30	does	do	AUX
ftr-398	228	31	not	not	PART
ftr-398	228	32	warrant	warrant	VERB
ftr-398	228	33	residence	residence	NOUN
ftr-398	228	34	-	-	PUNCT
ftr-398	228	35	based	base	VERB
ftr-398	228	36	u.s	u.s	PROPN
ftr-398	228	37	.	.	PROPN
ftr-398	228	38	taxation	taxation	NOUN
ftr-398	228	39	.	.	PUNCT
ftr-398	229	1	(	(	PUNCT
ftr-398	229	2	3	3	X
ftr-398	229	3	)	)	PUNCT
ftr-398	229	4	first	first	ADJ
ftr-398	229	5	year	year	NOUN
ftr-398	229	6	election	election	NOUN
ftr-398	229	7	a	a	DET
ftr-398	229	8	non	non	ADJ
ftr-398	229	9	-	-	ADJ
ftr-398	229	10	u.s	u.s	PROPN
ftr-398	229	11	.	.	PROPN
ftr-398	229	12	citizen	citizen	NOUN
ftr-398	229	13	can	can	AUX
ftr-398	229	14	make	make	VERB
ftr-398	229	15	an	an	DET
ftr-398	229	16	affirmative	affirmative	ADJ
ftr-398	229	17	election	election	NOUN
ftr-398	229	18	to	to	PART
ftr-398	229	19	be	be	AUX
ftr-398	229	20	treated	treat	VERB
ftr-398	229	21	as	as	ADP
ftr-398	229	22	a	a	DET
ftr-398	229	23	u.s	u.s	PROPN
ftr-398	229	24	.	.	PROPN
ftr-398	229	25	resident	resident	PROPN
ftr-398	229	26	alien	alien	NOUN
ftr-398	229	27	for	for	ADP
ftr-398	229	28	u.s	u.s	PROPN
ftr-398	229	29	.	.	PROPN
ftr-398	229	30	tax	tax	NOUN
ftr-398	229	31	purposes	purpose	NOUN
ftr-398	229	32	.	.	PUNCT
ftr-398	230	1	eligibility	eligibility	NOUN
ftr-398	230	2	for	for	ADP
ftr-398	230	3	making	make	VERB
ftr-398	230	4	this	this	DET
ftr-398	230	5	election	election	NOUN
ftr-398	230	6	is	be	AUX
ftr-398	230	7	limited	limit	VERB
ftr-398	230	8	to	to	ADP
ftr-398	230	9	any	any	DET
ftr-398	230	10	non	non	ADJ
ftr-398	230	11	-	-	ADJ
ftr-398	230	12	u.s	u.s	PROPN
ftr-398	230	13	.	.	PROPN
ftr-398	230	14	citizen	citizen	PROPN
ftr-398	230	15	who	who	PRON
ftr-398	230	16	is	be	AUX
ftr-398	230	17	a	a	DET
ftr-398	230	18	nonresident	nonresident	ADJ
ftr-398	230	19	alien	alien	NOUN
ftr-398	230	20	in	in	ADP
ftr-398	230	21	the	the	DET
ftr-398	230	22	current	current	ADJ
ftr-398	230	23	year	year	NOUN
ftr-398	230	24	and	and	CCONJ
ftr-398	230	25	in	in	ADP
ftr-398	230	26	the	the	DET
ftr-398	230	27	preceding	precede	VERB
ftr-398	230	28	year	year	NOUN
ftr-398	230	29	,	,	PUNCT
ftr-398	230	30	but	but	CCONJ
ftr-398	230	31	is	be	AUX
ftr-398	230	32	a	a	DET
ftr-398	230	33	u.s	u.s	PROPN
ftr-398	230	34	.	.	PROPN
ftr-398	230	35	resident	resident	NOUN
ftr-398	230	36	alien	alien	NOUN
ftr-398	230	37	under	under	ADP
ftr-398	230	38	the	the	DET
ftr-398	230	39	substantial	substantial	ADJ
ftr-398	230	40	presence	presence	NOUN
ftr-398	230	41	test	test	NOUN
ftr-398	230	42	during	during	ADP
ftr-398	230	43	the	the	DET
ftr-398	230	44	following	following	ADJ
ftr-398	230	45	year	year	NOUN
ftr-398	230	46	.	.	PUNCT
ftr-398	231	1	in	in	ADP
ftr-398	231	2	addition	addition	NOUN
ftr-398	231	3	,	,	PUNCT
ftr-398	231	4	a	a	DET
ftr-398	231	5	non	non	ADJ
ftr-398	231	6	-	-	ADJ
ftr-398	231	7	u.s	u.s	ADJ
ftr-398	231	8	.	.	PROPN
ftr-398	231	9	citizen	citizen	PROPN
ftr-398	231	10	making	make	VERB
ftr-398	231	11	this	this	DET
ftr-398	231	12	election	election	NOUN
ftr-398	231	13	must	must	AUX
ftr-398	231	14	be	be	AUX
ftr-398	231	15	present	present	ADJ
ftr-398	231	16	in	in	ADP
ftr-398	231	17	the	the	DET
ftr-398	231	18	u.s	u.s	PROPN
ftr-398	231	19	.	.	PROPN
ftr-398	231	20	for	for	ADP
ftr-398	231	21	at	at	ADV
ftr-398	231	22	least	least	ADJ
ftr-398	231	23	thirty	thirty	NUM
ftr-398	231	24	-	-	PUNCT
ftr-398	231	25	one	one	NUM
ftr-398	231	26	consecutive	consecutive	ADJ
ftr-398	231	27	days	day	NOUN
ftr-398	231	28	in	in	ADP
ftr-398	231	29	the	the	DET
ftr-398	231	30	year	year	NOUN
ftr-398	231	31	for	for	ADP
ftr-398	231	32	which	which	PRON
ftr-398	231	33	she	she	PRON
ftr-398	231	34	is	be	AUX
ftr-398	231	35	making	make	VERB
ftr-398	231	36	the	the	DET
ftr-398	231	37	election	election	NOUN
ftr-398	231	38	and	and	CCONJ
ftr-398	231	39	must	must	AUX
ftr-398	231	40	be	be	AUX
ftr-398	231	41	present	present	ADJ
ftr-398	231	42	in	in	ADP
ftr-398	231	43	the	the	DET
ftr-398	231	44	u.s	u.s	PROPN
ftr-398	231	45	.	.	PROPN
ftr-398	231	46	for	for	ADP
ftr-398	231	47	a	a	DET
ftr-398	231	48	period	period	NOUN
ftr-398	231	49	that	that	PRON
ftr-398	231	50	includes	include	VERB
ftr-398	231	51	75	75	NUM
ftr-398	231	52	or	or	CCONJ
ftr-398	231	53	more	more	ADJ
ftr-398	231	54	of	of	ADP
ftr-398	231	55	the	the	DET
ftr-398	231	56	days	day	NOUN
ftr-398	231	57	starting	start	VERB
ftr-398	231	58	with	with	ADP
ftr-398	231	59	the	the	DET
ftr-398	231	60	first	first	ADJ
ftr-398	231	61	day	day	NOUN
ftr-398	231	62	of	of	ADP
ftr-398	231	63	the	the	DET
ftr-398	231	64	thirty	thirty	NUM
ftr-398	231	65	-	-	PUNCT
ftr-398	231	66	one	one	NUM
ftr-398	231	67	day	day	NOUN
ftr-398	231	68	period	period	NOUN
ftr-398	231	69	and	and	CCONJ
ftr-398	231	70	ending	end	VERB
ftr-398	231	71	with	with	ADP
ftr-398	231	72	the	the	DET
ftr-398	231	73	last	last	ADJ
ftr-398	231	74	day	day	NOUN
ftr-398	231	75	of	of	ADP
ftr-398	231	76	the	the	DET
ftr-398	231	77	year	year	NOUN
ftr-398	231	78	.	.	PUNCT
ftr-398	232	1	this	this	DET
ftr-398	232	2	test	test	NOUN
ftr-398	232	3	is	be	AUX
ftr-398	232	4	also	also	ADV
ftr-398	232	5	referred	refer	VERB
ftr-398	232	6	to	to	ADP
ftr-398	232	7	as	as	ADP
ftr-398	232	8	the	the	DET
ftr-398	232	9	“	"	PUNCT
ftr-398	232	10	first	first	ADJ
ftr-398	232	11	-	-	PUNCT
ftr-398	232	12	year	year	NOUN
ftr-398	232	13	election”42	election”42	PROPN
ftr-398	232	14	because	because	SCONJ
ftr-398	232	15	the	the	DET
ftr-398	232	16	nonresident	nonresident	ADJ
ftr-398	232	17	alien	alien	NOUN
ftr-398	232	18	would	would	AUX
ftr-398	232	19	be	be	AUX
ftr-398	232	20	considered	consider	VERB
ftr-398	232	21	a	a	DET
ftr-398	232	22	u.s	u.s	PROPN
ftr-398	232	23	.	.	PROPN
ftr-398	232	24	resident	resident	NOUN
ftr-398	232	25	alien	alien	NOUN
ftr-398	232	26	in	in	ADP
ftr-398	232	27	the	the	DET
ftr-398	232	28	following	following	ADJ
ftr-398	232	29	year	year	NOUN
ftr-398	232	30	in	in	ADP
ftr-398	232	31	any	any	DET
ftr-398	232	32	case	case	NOUN
ftr-398	232	33	,	,	PUNCT
ftr-398	232	34	subjecting	subject	VERB
ftr-398	232	35	her	she	PRON
ftr-398	232	36	to	to	ADP
ftr-398	232	37	u.s	u.s	PROPN
ftr-398	232	38	.	.	PROPN
ftr-398	232	39	tax	tax	NOUN
ftr-398	232	40	on	on	ADP
ftr-398	232	41	her	her	PRON
ftr-398	232	42	worldwide	worldwide	ADJ
ftr-398	232	43	income	income	NOUN
ftr-398	232	44	.	.	PUNCT
ftr-398	233	1	this	this	DET
ftr-398	233	2	election	election	NOUN
ftr-398	233	3	affords	afford	VERB
ftr-398	233	4	a	a	DET
ftr-398	233	5	nonresident	nonresident	ADJ
ftr-398	233	6	alien	alien	NOUN
ftr-398	233	7	the	the	DET
ftr-398	233	8	opportunity	opportunity	NOUN
ftr-398	233	9	to	to	PART
ftr-398	233	10	be	be	AUX
ftr-398	233	11	treated	treat	VERB
ftr-398	233	12	as	as	ADP
ftr-398	233	13	a	a	DET
ftr-398	233	14	u.s	u.s	PROPN
ftr-398	233	15	.	.	PROPN
ftr-398	233	16	resident	resident	NOUN
ftr-398	233	17	alien	alien	PROPN
ftr-398	233	18	sooner	soon	ADV
ftr-398	233	19	and	and	CCONJ
ftr-398	233	20	take	take	VERB
ftr-398	233	21	advantage	advantage	NOUN
ftr-398	233	22	of	of	ADP
ftr-398	233	23	any	any	DET
ftr-398	233	24	applicable	applicable	ADJ
ftr-398	233	25	deductions	deduction	NOUN
ftr-398	233	26	or	or	CCONJ
ftr-398	233	27	credits	credit	NOUN
ftr-398	233	28	not	not	PART
ftr-398	233	29	available	available	ADJ
ftr-398	233	30	to	to	ADP
ftr-398	233	31	person	person	NOUN
ftr-398	233	32	subject	subject	ADJ
ftr-398	233	33	to	to	ADP
ftr-398	233	34	u.s	u.s	PROPN
ftr-398	233	35	.	.	PROPN
ftr-398	233	36	taxation	taxation	NOUN
ftr-398	233	37	as	as	ADP
ftr-398	233	38	nonresident	nonresident	ADJ
ftr-398	233	39	aliens	alien	NOUN
ftr-398	233	40	.	.	PUNCT
ftr-398	234	1	b	b	X
ftr-398	234	2	)	)	PUNCT
ftr-398	234	3	exceptions	exception	NOUN
ftr-398	234	4	to	to	ADP
ftr-398	234	5	treatment	treatment	NOUN
ftr-398	234	6	as	as	ADP
ftr-398	234	7	a	a	DET
ftr-398	234	8	u.s	u.s	PROPN
ftr-398	234	9	.	.	PROPN
ftr-398	234	10	tax	tax	NOUN
ftr-398	234	11	resident	resident	NOUN
ftr-398	234	12	two	two	NUM
ftr-398	234	13	of	of	ADP
ftr-398	234	14	the	the	DET
ftr-398	234	15	three	three	NUM
ftr-398	234	16	tests	test	NOUN
ftr-398	234	17	for	for	ADP
ftr-398	234	18	treatment	treatment	NOUN
ftr-398	234	19	as	as	ADP
ftr-398	234	20	a	a	DET
ftr-398	234	21	u.s	u.s	PROPN
ftr-398	234	22	.	.	PROPN
ftr-398	234	23	resident	resident	PROPN
ftr-398	234	24	alien	alien	NOUN
ftr-398	234	25	for	for	ADP
ftr-398	234	26	u.s	u.s	PROPN
ftr-398	234	27	.	.	PROPN
ftr-398	234	28	tax	tax	NOUN
ftr-398	234	29	purposes	purpose	NOUN
ftr-398	234	30	require	require	VERB
ftr-398	234	31	an	an	DET
ftr-398	234	32	affirmative	affirmative	ADJ
ftr-398	234	33	election	election	NOUN
ftr-398	234	34	by	by	ADP
ftr-398	234	35	the	the	DET
ftr-398	234	36	non	non	PROPN
ftr-398	234	37	-	-	ADJ
ftr-398	234	38	u.s	u.s	PROPN
ftr-398	234	39	.	.	PROPN
ftr-398	234	40	citizen	citizen	PROPN
ftr-398	234	41	.	.	PUNCT
ftr-398	235	1	on	on	ADP
ftr-398	235	2	the	the	DET
ftr-398	235	3	other	other	ADJ
ftr-398	235	4	hand	hand	NOUN
ftr-398	235	5	,	,	PUNCT
ftr-398	235	6	under	under	ADP
ftr-398	235	7	the	the	DET
ftr-398	235	8	substantial	substantial	ADJ
ftr-398	235	9	presence	presence	NOUN
ftr-398	235	10	test	test	NOUN
ftr-398	235	11	,	,	PUNCT
ftr-398	235	12	u.s	u.s	PROPN
ftr-398	235	13	.	.	PROPN
ftr-398	235	14	residency	residency	NOUN
ftr-398	235	15	is	be	AUX
ftr-398	235	16	“	"	PUNCT
ftr-398	235	17	forced	force	VERB
ftr-398	235	18	”	"	PUNCT
ftr-398	235	19	on	on	ADP
ftr-398	235	20	a	a	DET
ftr-398	235	21	person	person	NOUN
ftr-398	235	22	who	who	PRON
ftr-398	235	23	,	,	PUNCT
ftr-398	235	24	for	for	ADP
ftr-398	235	25	u.s	u.s	PROPN
ftr-398	235	26	.	.	PROPN
ftr-398	235	27	immigration	immigration	NOUN
ftr-398	235	28	purposes	purpose	NOUN
ftr-398	235	29	,	,	PUNCT
ftr-398	235	30	is	be	AUX
ftr-398	235	31	a	a	DET
ftr-398	235	32	nonresident	nonresident	ADJ
ftr-398	235	33	alien	alien	NOUN
ftr-398	235	34	.	.	PUNCT
ftr-398	236	1	37	37	NUM
ftr-398	236	2	.	.	PUNCT
ftr-398	237	1	i	i	PRON
ftr-398	237	2	d.	d.	PROPN
ftr-398	237	3	38	38	NUM
ftr-398	237	4	.	.	PUNCT
ftr-398	238	1	regs	regs	PROPN
ftr-398	238	2	.	.	PUNCT
ftr-398	239	1	§	§	PROPN
ftr-398	239	2	301.7701(b)-3(b)(3	301.7701(b)-3(b)(3	NUM
ftr-398	239	3	)	)	PUNCT
ftr-398	239	4	.	.	PUNCT
ftr-398	240	1	however	however	ADV
ftr-398	240	2	,	,	PUNCT
ftr-398	240	3	the	the	DET
ftr-398	240	4	regulations	regulation	NOUN
ftr-398	240	5	limit	limit	VERB
ftr-398	240	6	the	the	DET
ftr-398	240	7	number	number	NOUN
ftr-398	240	8	of	of	ADP
ftr-398	240	9	years	year	NOUN
ftr-398	240	10	for	for	ADP
ftr-398	240	11	which	which	PRON
ftr-398	240	12	the	the	DET
ftr-398	240	13	exemption	exemption	NOUN
ftr-398	240	14	may	may	AUX
ftr-398	240	15	be	be	AUX
ftr-398	240	16	claimed	claim	VERB
ftr-398	240	17	by	by	ADP
ftr-398	240	18	teachers	teacher	NOUN
ftr-398	240	19	and	and	CCONJ
ftr-398	240	20	trainees	trainee	NOUN
ftr-398	240	21	.	.	PUNCT
ftr-398	241	1	regs	reg	NOUN
ftr-398	241	2	.	.	PUNCT
ftr-398	242	1	§	§	PROPN
ftr-398	242	2	301.7701(b)-3(b)(7	301.7701(b)-3(b)(7	NUM
ftr-398	242	3	)	)	PUNCT
ftr-398	242	4	.	.	PUNCT
ftr-398	243	1	39	39	NUM
ftr-398	243	2	.	.	PUNCT
ftr-398	244	1	regs	regs	PROPN
ftr-398	244	2	.	.	PUNCT
ftr-398	245	1	§	§	PROPN
ftr-398	245	2	301.7701(b)-3(b)(3	301.7701(b)-3(b)(3	NUM
ftr-398	245	3	)	)	PUNCT
ftr-398	245	4	.	.	PUNCT
ftr-398	246	1	however	however	ADV
ftr-398	246	2	,	,	PUNCT
ftr-398	246	3	the	the	DET
ftr-398	246	4	regulations	regulation	NOUN
ftr-398	246	5	limit	limit	VERB
ftr-398	246	6	the	the	DET
ftr-398	246	7	number	number	NOUN
ftr-398	246	8	of	of	ADP
ftr-398	246	9	years	year	NOUN
ftr-398	246	10	for	for	ADP
ftr-398	246	11	which	which	PRON
ftr-398	246	12	the	the	DET
ftr-398	246	13	exemption	exemption	NOUN
ftr-398	246	14	may	may	AUX
ftr-398	246	15	be	be	AUX
ftr-398	246	16	claimed	claim	VERB
ftr-398	246	17	by	by	ADP
ftr-398	246	18	students	student	NOUN
ftr-398	246	19	.	.	PUNCT
ftr-398	247	1	regs	regs	PROPN
ftr-398	247	2	.	.	PUNCT
ftr-398	248	1	§	§	PROPN
ftr-398	248	2	301.7701(b)-3(b)(7	301.7701(b)-3(b)(7	NUM
ftr-398	248	3	)	)	PUNCT
ftr-398	248	4	.	.	PUNCT
ftr-398	249	1	40	40	NUM
ftr-398	249	2	.	.	PUNCT
ftr-398	249	3	regs	regs	PROPN
ftr-398	249	4	.	.	PUNCT
ftr-398	250	1	§	§	PROPN
ftr-398	250	2	301.7701(b)-3(b)(5	301.7701(b)-3(b)(5	PROPN
ftr-398	250	3	)	)	PUNCT
ftr-398	250	4	.	.	PUNCT
ftr-398	251	1	41	41	NUM
ftr-398	251	2	.	.	PUNCT
ftr-398	252	1	irc	irc	PROPN
ftr-398	252	2	§	§	PROPN
ftr-398	252	3	7701(b)(7)(d	7701(b)(7)(d	PROPN
ftr-398	252	4	)	)	PUNCT
ftr-398	252	5	.	.	PUNCT
ftr-398	253	1	42	42	NUM
ftr-398	253	2	.	.	PUNCT
ftr-398	254	1	irc	irc	PROPN
ftr-398	254	2	§	§	PROPN
ftr-398	254	3	7701(b)(4	7701(b)(4	NUM
ftr-398	254	4	)	)	PUNCT
ftr-398	254	5	.	.	PUNCT
ftr-398	255	1	16	16	NUM
ftr-398	255	2	florida	florida	PROPN
ftr-398	255	3	tax	tax	NOUN
ftr-398	255	4	review	review	NOUN
ftr-398	255	5	[	[	X
ftr-398	255	6	vol.7:1	vol.7:1	NOUN
ftr-398	255	7	nonetheless	nonetheless	ADV
ftr-398	255	8	,	,	PUNCT
ftr-398	255	9	an	an	DET
ftr-398	255	10	individual	individual	NOUN
ftr-398	255	11	who	who	PRON
ftr-398	255	12	meets	meet	VERB
ftr-398	255	13	the	the	DET
ftr-398	255	14	substantial	substantial	ADJ
ftr-398	255	15	presence	presence	NOUN
ftr-398	255	16	test	test	NOUN
ftr-398	255	17	may	may	AUX
ftr-398	255	18	still	still	ADV
ftr-398	255	19	be	be	AUX
ftr-398	255	20	able	able	ADJ
ftr-398	255	21	to	to	PART
ftr-398	255	22	avoid	avoid	VERB
ftr-398	255	23	u.s	u.s	PROPN
ftr-398	255	24	.	.	PROPN
ftr-398	255	25	residency	residency	NOUN
ftr-398	255	26	in	in	ADP
ftr-398	255	27	one	one	NUM
ftr-398	255	28	of	of	ADP
ftr-398	255	29	two	two	NUM
ftr-398	255	30	ways	way	NOUN
ftr-398	255	31	.	.	PUNCT
ftr-398	256	1	(	(	PUNCT
ftr-398	256	2	1	1	X
ftr-398	256	3	)	)	PUNCT
ftr-398	256	4	closer	close	ADJ
ftr-398	256	5	connection	connection	NOUN
ftr-398	256	6	exception	exception	NOUN
ftr-398	256	7	under	under	ADP
ftr-398	256	8	the	the	DET
ftr-398	256	9	so	so	ADV
ftr-398	256	10	-	-	PUNCT
ftr-398	256	11	called	call	VERB
ftr-398	256	12	closer	close	ADJ
ftr-398	256	13	connection	connection	NOUN
ftr-398	256	14	exception	exception	NOUN
ftr-398	256	15	,	,	PUNCT
ftr-398	256	16	a	a	DET
ftr-398	256	17	nonresident	nonresident	ADJ
ftr-398	256	18	alien	alien	NOUN
ftr-398	256	19	who	who	PRON
ftr-398	256	20	is	be	AUX
ftr-398	256	21	a	a	DET
ftr-398	256	22	u.s	u.s	PROPN
ftr-398	256	23	.	.	PROPN
ftr-398	256	24	tax	tax	NOUN
ftr-398	256	25	resident	resident	NOUN
ftr-398	256	26	under	under	ADP
ftr-398	256	27	the	the	DET
ftr-398	256	28	substantial	substantial	ADJ
ftr-398	256	29	presence	presence	NOUN
ftr-398	256	30	test	test	NOUN
ftr-398	256	31	can	can	AUX
ftr-398	256	32	avoid	avoid	VERB
ftr-398	256	33	u.s	u.s	PROPN
ftr-398	256	34	.	.	PROPN
ftr-398	256	35	resident	resident	ADJ
ftr-398	256	36	alien	alien	ADJ
ftr-398	256	37	status	status	NOUN
ftr-398	256	38	if	if	SCONJ
ftr-398	256	39	she	she	PRON
ftr-398	256	40	can	can	AUX
ftr-398	256	41	establish	establish	VERB
ftr-398	256	42	that	that	SCONJ
ftr-398	256	43	she	she	PRON
ftr-398	256	44	was	be	AUX
ftr-398	256	45	present	present	ADJ
ftr-398	256	46	in	in	ADP
ftr-398	256	47	the	the	DET
ftr-398	256	48	u.s	u.s	PROPN
ftr-398	256	49	.	.	PROPN
ftr-398	256	50	for	for	ADP
ftr-398	256	51	less	less	ADJ
ftr-398	256	52	than	than	ADP
ftr-398	256	53	183	183	NUM
ftr-398	256	54	days	day	NOUN
ftr-398	256	55	during	during	ADP
ftr-398	256	56	the	the	DET
ftr-398	256	57	current	current	ADJ
ftr-398	256	58	calendar	calendar	NOUN
ftr-398	256	59	year	year	NOUN
ftr-398	256	60	and	and	CCONJ
ftr-398	256	61	has	have	VERB
ftr-398	256	62	a	a	DET
ftr-398	256	63	“	"	PUNCT
ftr-398	256	64	tax	tax	NOUN
ftr-398	256	65	home	home	NOUN
ftr-398	256	66	”	"	PUNCT
ftr-398	257	1	in43	in43	PROPN
ftr-398	257	2	a	a	DET
ftr-398	257	3	country	country	NOUN
ftr-398	257	4	to	to	PART
ftr-398	257	5	which	which	PRON
ftr-398	257	6	she	she	PRON
ftr-398	257	7	has	have	VERB
ftr-398	257	8	a	a	DET
ftr-398	257	9	“	"	PUNCT
ftr-398	257	10	closer	close	ADJ
ftr-398	257	11	connection	connection	NOUN
ftr-398	257	12	”	"	PUNCT
ftr-398	257	13	than	than	ADP
ftr-398	257	14	to	to	ADP
ftr-398	257	15	the	the	DET
ftr-398	257	16	u.s	u.s	PROPN
ftr-398	257	17	.	.	PROPN
ftr-398	257	18	an44	an44	PROPN
ftr-398	257	19	45	45	NUM
ftr-398	257	20	individual	individual	NOUN
ftr-398	257	21	’s	’s	PART
ftr-398	257	22	tax	tax	NOUN
ftr-398	257	23	home	home	NOUN
ftr-398	257	24	is	be	AUX
ftr-398	257	25	located	locate	VERB
ftr-398	257	26	at	at	ADP
ftr-398	257	27	her	her	PRON
ftr-398	257	28	regular	regular	ADJ
ftr-398	257	29	or	or	CCONJ
ftr-398	257	30	principal	principal	ADJ
ftr-398	257	31	place	place	NOUN
ftr-398	257	32	of	of	ADP
ftr-398	257	33	business	business	NOUN
ftr-398	257	34	,	,	PUNCT
ftr-398	257	35	or	or	CCONJ
ftr-398	257	36	,	,	PUNCT
ftr-398	257	37	if	if	SCONJ
ftr-398	257	38	she	she	PRON
ftr-398	257	39	is	be	AUX
ftr-398	257	40	not	not	PART
ftr-398	257	41	engaged	engage	VERB
ftr-398	257	42	in	in	ADP
ftr-398	257	43	any	any	DET
ftr-398	257	44	business	business	NOUN
ftr-398	257	45	or	or	CCONJ
ftr-398	257	46	occupation	occupation	NOUN
ftr-398	257	47	,	,	PUNCT
ftr-398	257	48	her	her	PRON
ftr-398	257	49	tax	tax	NOUN
ftr-398	257	50	home	home	NOUN
ftr-398	257	51	will	will	AUX
ftr-398	257	52	be	be	AUX
ftr-398	257	53	her	her	PRON
ftr-398	257	54	regular	regular	ADJ
ftr-398	257	55	place	place	NOUN
ftr-398	257	56	of	of	ADP
ftr-398	257	57	abode	abode	PROPN
ftr-398	257	58	.	.	PUNCT
ftr-398	258	1	an	an	DET
ftr-398	258	2	individual	individual	NOUN
ftr-398	258	3	can	can	AUX
ftr-398	258	4	establish	establish	VERB
ftr-398	258	5	that	that	SCONJ
ftr-398	258	6	she	she	PRON
ftr-398	258	7	has	have	VERB
ftr-398	258	8	a	a	DET
ftr-398	258	9	closer	close	ADJ
ftr-398	258	10	connection	connection	NOUN
ftr-398	258	11	to	to	ADP
ftr-398	258	12	such	such	DET
ftr-398	258	13	a	a	DET
ftr-398	258	14	tax	tax	NOUN
ftr-398	258	15	home	home	NOUN
ftr-398	258	16	by	by	ADP
ftr-398	258	17	demonstrating	demonstrate	VERB
ftr-398	258	18	that	that	SCONJ
ftr-398	258	19	she	she	PRON
ftr-398	258	20	has	have	AUX
ftr-398	258	21	maintained	maintain	VERB
ftr-398	258	22	“	"	PUNCT
ftr-398	258	23	more	more	ADV
ftr-398	258	24	significant	significant	ADJ
ftr-398	258	25	contacts	contact	NOUN
ftr-398	258	26	”	"	PUNCT
ftr-398	258	27	with	with	ADP
ftr-398	258	28	that	that	DET
ftr-398	258	29	country	country	NOUN
ftr-398	258	30	,	,	PUNCT
ftr-398	258	31	including	include	VERB
ftr-398	258	32	the	the	DET
ftr-398	258	33	location	location	NOUN
ftr-398	258	34	of	of	ADP
ftr-398	258	35	her	her	PRON
ftr-398	258	36	permanent	permanent	ADJ
ftr-398	258	37	home	home	NOUN
ftr-398	258	38	,	,	PUNCT
ftr-398	258	39	family	family	NOUN
ftr-398	258	40	,	,	PUNCT
ftr-398	258	41	personal	personal	ADJ
ftr-398	258	42	belongings	belonging	NOUN
ftr-398	258	43	,	,	PUNCT
ftr-398	258	44	personal	personal	ADJ
ftr-398	258	45	bank	bank	NOUN
ftr-398	258	46	accounts	account	NOUN
ftr-398	258	47	and	and	CCONJ
ftr-398	258	48	similar	similar	ADJ
ftr-398	258	49	criteria	criterion	NOUN
ftr-398	258	50	.	.	PUNCT
ftr-398	259	1	the	the	DET
ftr-398	259	2	closer	close	ADJ
ftr-398	259	3	connection	connection	NOUN
ftr-398	259	4	exception	exception	NOUN
ftr-398	259	5	can	can	AUX
ftr-398	259	6	be	be	AUX
ftr-398	259	7	especially	especially	ADV
ftr-398	259	8	useful46	useful46	ADJ
ftr-398	259	9	for	for	ADP
ftr-398	259	10	individuals	individual	NOUN
ftr-398	259	11	who	who	PRON
ftr-398	259	12	do	do	AUX
ftr-398	259	13	not	not	PART
ftr-398	259	14	qualify	qualify	VERB
ftr-398	259	15	for	for	ADP
ftr-398	259	16	income	income	NOUN
ftr-398	259	17	tax	tax	NOUN
ftr-398	259	18	treaty	treaty	NOUN
ftr-398	259	19	benefits	benefit	NOUN
ftr-398	259	20	and	and	CCONJ
ftr-398	259	21	can	can	AUX
ftr-398	259	22	not	not	PART
ftr-398	259	23	claim	claim	VERB
ftr-398	259	24	nonresident	nonresident	ADJ
ftr-398	259	25	status	status	NOUN
ftr-398	259	26	under	under	ADP
ftr-398	259	27	the	the	DET
ftr-398	259	28	treaty	treaty	NOUN
ftr-398	259	29	tie	tie	NOUN
ftr-398	259	30	-	-	PUNCT
ftr-398	259	31	breaker	breaker	NOUN
ftr-398	259	32	rules	rule	NOUN
ftr-398	259	33	.	.	PUNCT
ftr-398	260	1	however	however	ADV
ftr-398	260	2	,	,	PUNCT
ftr-398	260	3	the	the	DET
ftr-398	260	4	exception	exception	NOUN
ftr-398	260	5	is	be	AUX
ftr-398	260	6	not	not	PART
ftr-398	260	7	available	available	ADJ
ftr-398	260	8	for	for	SCONJ
ftr-398	260	9	any	any	DET
ftr-398	260	10	nonresident	nonresident	ADJ
ftr-398	260	11	alien	alien	NOUN
ftr-398	260	12	who	who	PRON
ftr-398	260	13	applies	apply	VERB
ftr-398	260	14	for	for	ADP
ftr-398	260	15	u.s	u.s	PROPN
ftr-398	260	16	.	.	PROPN
ftr-398	260	17	permanent	permanent	ADJ
ftr-398	260	18	resident	resident	ADJ
ftr-398	260	19	status	status	NOUN
ftr-398	260	20	during	during	ADP
ftr-398	260	21	a	a	DET
ftr-398	260	22	given	give	VERB
ftr-398	260	23	taxable	taxable	ADJ
ftr-398	260	24	year	year	NOUN
ftr-398	260	25	as	as	ADP
ftr-398	260	26	an	an	DET
ftr-398	260	27	application	application	NOUN
ftr-398	260	28	for	for	ADP
ftr-398	260	29	permanent	permanent	ADJ
ftr-398	260	30	residency	residency	NOUN
ftr-398	260	31	clearly	clearly	ADV
ftr-398	260	32	negates	negate	VERB
ftr-398	260	33	the	the	DET
ftr-398	260	34	person	person	NOUN
ftr-398	260	35	’s	’s	PART
ftr-398	260	36	closer	close	ADJ
ftr-398	260	37	connection	connection	NOUN
ftr-398	260	38	to	to	ADP
ftr-398	260	39	the	the	DET
ftr-398	260	40	foreign	foreign	ADJ
ftr-398	260	41	country	country	NOUN
ftr-398	260	42	.	.	PUNCT
ftr-398	261	1	47	47	NUM
ftr-398	261	2	an	an	DET
ftr-398	261	3	individual	individual	NOUN
ftr-398	261	4	who	who	PRON
ftr-398	261	5	is	be	AUX
ftr-398	261	6	deemed	deem	VERB
ftr-398	261	7	a	a	DET
ftr-398	261	8	u.s	u.s	PROPN
ftr-398	261	9	.	.	PROPN
ftr-398	261	10	resident	resident	NOUN
ftr-398	261	11	alien	alien	NOUN
ftr-398	261	12	by	by	ADP
ftr-398	261	13	virtue	virtue	NOUN
ftr-398	261	14	of	of	ADP
ftr-398	261	15	the	the	DET
ftr-398	261	16	substantial	substantial	ADJ
ftr-398	261	17	presence	presence	NOUN
ftr-398	261	18	test	test	NOUN
ftr-398	261	19	and	and	CCONJ
ftr-398	261	20	who	who	PRON
ftr-398	261	21	wants	want	VERB
ftr-398	261	22	to	to	PART
ftr-398	261	23	claim	claim	VERB
ftr-398	261	24	nonresident	nonresident	ADJ
ftr-398	261	25	alien	alien	ADJ
ftr-398	261	26	status	status	NOUN
ftr-398	261	27	pursuant	pursuant	ADJ
ftr-398	261	28	to	to	ADP
ftr-398	261	29	the	the	DET
ftr-398	261	30	closer	close	ADJ
ftr-398	261	31	connection	connection	NOUN
ftr-398	261	32	exception	exception	NOUN
ftr-398	261	33	must	must	AUX
ftr-398	261	34	claim	claim	VERB
ftr-398	261	35	such	such	ADJ
ftr-398	261	36	status	status	NOUN
ftr-398	261	37	on	on	ADP
ftr-398	261	38	form	form	NOUN
ftr-398	261	39	8840	8840	NUM
ftr-398	261	40	(	(	PUNCT
ftr-398	261	41	closer	close	ADJ
ftr-398	261	42	connection	connection	NOUN
ftr-398	261	43	exception	exception	NOUN
ftr-398	261	44	statement	statement	NOUN
ftr-398	261	45	for	for	ADP
ftr-398	261	46	aliens	alien	NOUN
ftr-398	261	47	)	)	PUNCT
ftr-398	261	48	and	and	CCONJ
ftr-398	261	49	attach	attach	VERB
ftr-398	261	50	it	it	PRON
ftr-398	261	51	to	to	ADP
ftr-398	261	52	her	her	PRON
ftr-398	261	53	form	form	NOUN
ftr-398	261	54	1040nr	1040nr	ADJ
ftr-398	261	55	tax	tax	NOUN
ftr-398	261	56	return	return	NOUN
ftr-398	261	57	for	for	ADP
ftr-398	261	58	the	the	DET
ftr-398	261	59	year.48	year.48	PROPN
ftr-398	261	60	(	(	PUNCT
ftr-398	261	61	2	2	NUM
ftr-398	261	62	)	)	PUNCT
ftr-398	261	63	treaty	treaty	NOUN
ftr-398	261	64	tie	tie	NOUN
ftr-398	261	65	-	-	PUNCT
ftr-398	261	66	breakers	breaker	NOUN
ftr-398	261	67	similarly	similarly	ADV
ftr-398	261	68	,	,	PUNCT
ftr-398	261	69	if	if	SCONJ
ftr-398	261	70	an	an	DET
ftr-398	261	71	individual	individual	NOUN
ftr-398	261	72	is	be	AUX
ftr-398	261	73	considered	consider	VERB
ftr-398	261	74	a	a	DET
ftr-398	261	75	u.s	u.s	PROPN
ftr-398	261	76	.	.	PROPN
ftr-398	261	77	resident	resident	NOUN
ftr-398	261	78	alien	alien	NOUN
ftr-398	261	79	under	under	ADP
ftr-398	261	80	one	one	NUM
ftr-398	261	81	of	of	ADP
ftr-398	261	82	the	the	DET
ftr-398	261	83	three	three	NUM
ftr-398	261	84	residency	residency	NOUN
ftr-398	261	85	tests	test	NOUN
ftr-398	261	86	and	and	CCONJ
ftr-398	261	87	she	she	PRON
ftr-398	261	88	is	be	AUX
ftr-398	261	89	also	also	ADV
ftr-398	261	90	considered	consider	VERB
ftr-398	261	91	a	a	DET
ftr-398	261	92	tax	tax	NOUN
ftr-398	261	93	resident	resident	NOUN
ftr-398	261	94	of	of	ADP
ftr-398	261	95	another	another	DET
ftr-398	261	96	country	country	NOUN
ftr-398	261	97	under	under	ADP
ftr-398	261	98	that	that	DET
ftr-398	261	99	country	country	NOUN
ftr-398	261	100	’s	’s	PART
ftr-398	261	101	internal	internal	ADJ
ftr-398	261	102	laws	law	NOUN
ftr-398	261	103	,	,	PUNCT
ftr-398	261	104	she	she	PRON
ftr-398	261	105	can	can	AUX
ftr-398	261	106	utilize	utilize	VERB
ftr-398	261	107	the	the	DET
ftr-398	261	108	tiebreaker	tiebreaker	NOUN
ftr-398	261	109	rules	rule	NOUN
ftr-398	261	110	of	of	ADP
ftr-398	261	111	the	the	DET
ftr-398	261	112	applicable	applicable	ADJ
ftr-398	261	113	income	income	NOUN
ftr-398	261	114	tax	tax	NOUN
ftr-398	261	115	treaty	treaty	NOUN
ftr-398	261	116	to	to	PART
ftr-398	261	117	determine	determine	VERB
ftr-398	261	118	her	her	PRON
ftr-398	261	119	country	country	NOUN
ftr-398	261	120	of	of	ADP
ftr-398	261	121	residence	residence	NOUN
ftr-398	261	122	for	for	ADP
ftr-398	261	123	income	income	NOUN
ftr-398	261	124	tax	tax	NOUN
ftr-398	261	125	purposes	purpose	NOUN
ftr-398	261	126	.	.	PUNCT
ftr-398	262	1	accordingly	accordingly	ADV
ftr-398	262	2	,	,	PUNCT
ftr-398	262	3	by	by	ADP
ftr-398	262	4	applying	apply	VERB
ftr-398	262	5	the	the	DET
ftr-398	262	6	treaty	treaty	NOUN
ftr-398	262	7	tiebreaker	tiebreaker	NOUN
ftr-398	262	8	rules	rule	NOUN
ftr-398	262	9	,	,	PUNCT
ftr-398	262	10	a	a	DET
ftr-398	262	11	dual	dual	ADJ
ftr-398	262	12	resident	resident	NOUN
ftr-398	262	13	can	can	AUX
ftr-398	262	14	claim	claim	VERB
ftr-398	262	15	nonresident	nonresident	ADJ
ftr-398	262	16	alien	alien	ADJ
ftr-398	262	17	status	status	NOUN
ftr-398	262	18	for	for	ADP
ftr-398	262	19	u.s	u.s	PROPN
ftr-398	262	20	.	.	PROPN
ftr-398	262	21	tax	tax	PROPN
ftr-398	262	22	43	43	NUM
ftr-398	262	23	.	.	PUNCT
ftr-398	263	1	irc	irc	PROPN
ftr-398	263	2	§	§	PROPN
ftr-398	263	3	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-398	263	4	)	)	PUNCT
ftr-398	263	5	,	,	PUNCT
ftr-398	263	6	regs	reg	NOUN
ftr-398	263	7	.	.	PUNCT
ftr-398	264	1	§	§	PROPN
ftr-398	264	2	301.7701(b)-2(c	301.7701(b)-2(c	NUM
ftr-398	264	3	)	)	PUNCT
ftr-398	264	4	.	.	PUNCT
ftr-398	265	1	44	44	NUM
ftr-398	265	2	.	.	PUNCT
ftr-398	266	1	irc	irc	PROPN
ftr-398	266	2	§	§	PROPN
ftr-398	266	3	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-398	266	4	)	)	PUNCT
ftr-398	266	5	,	,	PUNCT
ftr-398	266	6	regs	reg	NOUN
ftr-398	266	7	.	.	PUNCT
ftr-398	267	1	§	§	PROPN
ftr-398	267	2	301.7701(b)-2(d	301.7701(b)-2(d	NUM
ftr-398	267	3	)	)	PUNCT
ftr-398	267	4	.	.	PUNCT
ftr-398	268	1	45	45	NUM
ftr-398	268	2	.	.	PUNCT
ftr-398	268	3	irc	irc	PROPN
ftr-398	268	4	§	§	PROPN
ftr-398	268	5	7701(b)(3)(b	7701(b)(3)(b	NUM
ftr-398	268	6	)	)	PUNCT
ftr-398	268	7	,	,	PUNCT
ftr-398	268	8	regs	reg	NOUN
ftr-398	268	9	.	.	PUNCT
ftr-398	269	1	§	§	PROPN
ftr-398	269	2	§	§	PROPN
ftr-398	269	3	301.7701(b)-2(c	301.7701(b)-2(c	NUM
ftr-398	269	4	)	)	PUNCT
ftr-398	269	5	,	,	PUNCT
ftr-398	269	6	(	(	PUNCT
ftr-398	269	7	d	d	NOUN
ftr-398	269	8	)	)	PUNCT
ftr-398	269	9	.	.	PUNCT
ftr-398	270	1	46	46	NUM
ftr-398	270	2	.	.	PUNCT
ftr-398	270	3	regs	regs	PROPN
ftr-398	270	4	.	.	PUNCT
ftr-398	271	1	§	§	PROPN
ftr-398	271	2	301.7701(b)-2(d	301.7701(b)-2(d	NUM
ftr-398	271	3	)	)	PUNCT
ftr-398	271	4	.	.	PUNCT
ftr-398	272	1	47	47	NUM
ftr-398	272	2	.	.	PUNCT
ftr-398	273	1	irc	irc	PROPN
ftr-398	273	2	§	§	PROPN
ftr-398	273	3	7701(b)(3)(c	7701(b)(3)(c	NUM
ftr-398	273	4	)	)	PUNCT
ftr-398	273	5	.	.	PUNCT
ftr-398	274	1	48	48	NUM
ftr-398	274	2	.	.	PUNCT
ftr-398	274	3	regs	regs	PROPN
ftr-398	274	4	.	.	PUNCT
ftr-398	275	1	§	§	PROPN
ftr-398	275	2	301.7701(b)-8	301.7701(b)-8	NUM
ftr-398	275	3	.	.	PUNCT
ftr-398	276	1	2005	2005	NUM
ftr-398	276	2	is	be	AUX
ftr-398	276	3	the	the	DET
ftr-398	276	4	nation	nation	NOUN
ftr-398	276	5	of	of	ADP
ftr-398	276	6	immigrants	immigrant	NOUN
ftr-398	276	7	punishing	punish	VERB
ftr-398	276	8	its	its	PRON
ftr-398	276	9	emigrants	emigrant	NOUN
ftr-398	276	10	17	17	NUM
ftr-398	276	11	purposes	purpose	NOUN
ftr-398	276	12	.	.	PUNCT
ftr-398	277	1	the	the	DET
ftr-398	277	2	tie	tie	NOUN
ftr-398	277	3	-	-	PUNCT
ftr-398	277	4	breaker	breaker	NOUN
ftr-398	277	5	rules	rule	NOUN
ftr-398	277	6	generally	generally	ADV
ftr-398	277	7	determine	determine	VERB
ftr-398	277	8	a	a	DET
ftr-398	277	9	person	person	NOUN
ftr-398	277	10	’s	’s	PART
ftr-398	277	11	residence	residence	NOUN
ftr-398	277	12	by49	by49	PROPN
ftr-398	277	13	first	first	ADV
ftr-398	277	14	determining	determine	VERB
ftr-398	277	15	the	the	DET
ftr-398	277	16	permanent	permanent	ADJ
ftr-398	277	17	home	home	NOUN
ftr-398	277	18	of	of	ADP
ftr-398	277	19	the	the	DET
ftr-398	277	20	individual	individual	NOUN
ftr-398	277	21	.	.	PUNCT
ftr-398	278	1	“	"	PUNCT
ftr-398	278	2	permanent	permanent	ADJ
ftr-398	278	3	home	home	NOUN
ftr-398	278	4	”	"	PUNCT
ftr-398	278	5	generally	generally	ADV
ftr-398	278	6	means	mean	VERB
ftr-398	278	7	a	a	DET
ftr-398	278	8	dwelling	dwelling	NOUN
ftr-398	278	9	that	that	PRON
ftr-398	278	10	is	be	AUX
ftr-398	278	11	continuously	continuously	ADV
ftr-398	278	12	available	available	ADJ
ftr-398	278	13	to	to	ADP
ftr-398	278	14	the	the	DET
ftr-398	278	15	individual	individual	NOUN
ftr-398	278	16	if	if	SCONJ
ftr-398	278	17	her	she	PRON
ftr-398	278	18	stay	stay	VERB
ftr-398	278	19	at	at	ADP
ftr-398	278	20	the	the	DET
ftr-398	278	21	home	home	NOUN
ftr-398	278	22	is	be	AUX
ftr-398	278	23	intended	intend	VERB
ftr-398	278	24	to	to	PART
ftr-398	278	25	be	be	AUX
ftr-398	278	26	permanent	permanent	ADJ
ftr-398	278	27	.	.	PUNCT
ftr-398	279	1	if	if	SCONJ
ftr-398	279	2	the	the	DET
ftr-398	279	3	individual	individual	NOUN
ftr-398	279	4	has	have	VERB
ftr-398	279	5	a	a	DET
ftr-398	279	6	permanent	permanent	ADJ
ftr-398	279	7	home	home	NOUN
ftr-398	279	8	in	in	ADP
ftr-398	279	9	both	both	DET
ftr-398	279	10	states	state	NOUN
ftr-398	279	11	,	,	PUNCT
ftr-398	279	12	her	her	PRON
ftr-398	279	13	“	"	PUNCT
ftr-398	279	14	center	center	NOUN
ftr-398	279	15	of	of	ADP
ftr-398	279	16	vital	vital	ADJ
ftr-398	279	17	interests	interest	NOUN
ftr-398	279	18	”	"	PUNCT
ftr-398	279	19	determines	determine	VERB
ftr-398	279	20	her	her	PRON
ftr-398	279	21	residency	residency	NOUN
ftr-398	279	22	status	status	NOUN
ftr-398	279	23	.	.	PUNCT
ftr-398	280	1	a	a	DET
ftr-398	280	2	center	center	NOUN
ftr-398	280	3	of	of	ADP
ftr-398	280	4	vital	vital	ADJ
ftr-398	280	5	interests	interest	NOUN
ftr-398	280	6	takes	take	VERB
ftr-398	280	7	into	into	ADP
ftr-398	280	8	account	account	NOUN
ftr-398	280	9	the	the	DET
ftr-398	280	10	location	location	NOUN
ftr-398	280	11	of	of	ADP
ftr-398	280	12	the	the	DET
ftr-398	280	13	individual	individual	NOUN
ftr-398	280	14	’s	’s	PART
ftr-398	280	15	family	family	NOUN
ftr-398	280	16	,	,	PUNCT
ftr-398	280	17	employment	employment	NOUN
ftr-398	280	18	,	,	PUNCT
ftr-398	280	19	friends	friend	NOUN
ftr-398	280	20	,	,	PUNCT
ftr-398	280	21	personal	personal	ADJ
ftr-398	280	22	possessions	possession	NOUN
ftr-398	280	23	,	,	PUNCT
ftr-398	280	24	political	political	ADJ
ftr-398	280	25	and	and	CCONJ
ftr-398	280	26	cultural	cultural	ADJ
ftr-398	280	27	activities	activity	NOUN
ftr-398	280	28	,	,	PUNCT
ftr-398	280	29	and	and	CCONJ
ftr-398	280	30	other	other	ADJ
ftr-398	280	31	similar	similar	ADJ
ftr-398	280	32	criteria	criterion	NOUN
ftr-398	280	33	.	.	PUNCT
ftr-398	281	1	if	if	SCONJ
ftr-398	281	2	the	the	DET
ftr-398	281	3	individual	individual	NOUN
ftr-398	281	4	’s	’s	PART
ftr-398	281	5	center	center	NOUN
ftr-398	281	6	of	of	ADP
ftr-398	281	7	vital	vital	ADJ
ftr-398	281	8	interests	interest	NOUN
ftr-398	281	9	can	can	AUX
ftr-398	281	10	not	not	PART
ftr-398	281	11	be	be	AUX
ftr-398	281	12	determined	determine	VERB
ftr-398	281	13	,	,	PUNCT
ftr-398	281	14	the	the	DET
ftr-398	281	15	state	state	NOUN
ftr-398	281	16	in	in	ADP
ftr-398	281	17	which	which	PRON
ftr-398	281	18	she	she	PRON
ftr-398	281	19	has	have	VERB
ftr-398	281	20	a	a	DET
ftr-398	281	21	habitual	habitual	ADJ
ftr-398	281	22	abode	abode	NOUN
ftr-398	281	23	will	will	AUX
ftr-398	281	24	be	be	AUX
ftr-398	281	25	determinative	determinative	ADJ
ftr-398	281	26	in	in	ADP
ftr-398	281	27	assigning	assign	VERB
ftr-398	281	28	residency	residency	NOUN
ftr-398	281	29	for	for	ADP
ftr-398	281	30	this	this	DET
ftr-398	281	31	purpose	purpose	NOUN
ftr-398	281	32	.	.	PUNCT
ftr-398	282	1	“	"	PUNCT
ftr-398	282	2	habitual	habitual	ADJ
ftr-398	282	3	abode	abode	NOUN
ftr-398	282	4	”	"	PUNCT
ftr-398	282	5	is	be	AUX
ftr-398	282	6	the	the	DET
ftr-398	282	7	place	place	NOUN
ftr-398	282	8	where	where	SCONJ
ftr-398	282	9	the	the	DET
ftr-398	282	10	individual	individual	NOUN
ftr-398	282	11	stays	stay	VERB
ftr-398	282	12	more	more	ADV
ftr-398	282	13	frequently	frequently	ADV
ftr-398	282	14	.	.	PUNCT
ftr-398	283	1	if	if	SCONJ
ftr-398	283	2	the	the	DET
ftr-398	283	3	habitual	habitual	ADJ
ftr-398	283	4	abode	abode	NOUN
ftr-398	283	5	element	element	NOUN
ftr-398	283	6	of	of	ADP
ftr-398	283	7	the	the	DET
ftr-398	283	8	test	test	NOUN
ftr-398	283	9	also	also	ADV
ftr-398	283	10	fails	fail	VERB
ftr-398	283	11	to	to	PART
ftr-398	283	12	render	render	VERB
ftr-398	283	13	a	a	DET
ftr-398	283	14	clear	clear	ADJ
ftr-398	283	15	result	result	NOUN
ftr-398	283	16	,	,	PUNCT
ftr-398	283	17	the	the	DET
ftr-398	283	18	citizenship	citizenship	NOUN
ftr-398	283	19	of	of	ADP
ftr-398	283	20	the	the	DET
ftr-398	283	21	individual	individual	NOUN
ftr-398	283	22	is	be	AUX
ftr-398	283	23	the	the	DET
ftr-398	283	24	next	next	ADJ
ftr-398	283	25	factor	factor	NOUN
ftr-398	283	26	.	.	PUNCT
ftr-398	284	1	should	should	AUX
ftr-398	284	2	that	that	PRON
ftr-398	284	3	fail	fail	VERB
ftr-398	284	4	as	as	ADV
ftr-398	284	5	well	well	ADV
ftr-398	284	6	,	,	PUNCT
ftr-398	284	7	the	the	DET
ftr-398	284	8	authorities	authority	NOUN
ftr-398	284	9	of	of	ADP
ftr-398	284	10	both	both	DET
ftr-398	284	11	states	state	NOUN
ftr-398	284	12	can	can	AUX
ftr-398	284	13	make	make	VERB
ftr-398	284	14	a	a	DET
ftr-398	284	15	mutual	mutual	ADJ
ftr-398	284	16	determination	determination	NOUN
ftr-398	284	17	as	as	ADP
ftr-398	284	18	to	to	ADP
ftr-398	284	19	the	the	DET
ftr-398	284	20	person	person	NOUN
ftr-398	284	21	’s	’s	PART
ftr-398	284	22	residence	residence	NOUN
ftr-398	284	23	.	.	PUNCT
ftr-398	285	1	however	however	ADV
ftr-398	285	2	,	,	PUNCT
ftr-398	285	3	in	in	ADP
ftr-398	285	4	most	most	ADJ
ftr-398	285	5	cases	case	NOUN
ftr-398	285	6	,	,	PUNCT
ftr-398	285	7	it	it	PRON
ftr-398	285	8	should	should	AUX
ftr-398	285	9	be	be	AUX
ftr-398	285	10	fairly	fairly	ADV
ftr-398	285	11	easy	easy	ADJ
ftr-398	285	12	to	to	PART
ftr-398	285	13	determine	determine	VERB
ftr-398	285	14	the50	the50	NOUN
ftr-398	285	15	location	location	NOUN
ftr-398	285	16	of	of	ADP
ftr-398	285	17	a	a	DET
ftr-398	285	18	person	person	NOUN
ftr-398	285	19	’s	’s	PART
ftr-398	285	20	permanent	permanent	ADJ
ftr-398	285	21	home	home	NOUN
ftr-398	285	22	or	or	CCONJ
ftr-398	285	23	,	,	PUNCT
ftr-398	285	24	if	if	SCONJ
ftr-398	285	25	she	she	PRON
ftr-398	285	26	has	have	VERB
ftr-398	285	27	more	more	ADJ
ftr-398	285	28	than	than	ADP
ftr-398	285	29	one	one	NUM
ftr-398	285	30	permanent	permanent	ADJ
ftr-398	285	31	home	home	NOUN
ftr-398	285	32	,	,	PUNCT
ftr-398	285	33	the	the	DET
ftr-398	285	34	location	location	NOUN
ftr-398	285	35	of	of	ADP
ftr-398	285	36	her	her	PRON
ftr-398	285	37	center	center	NOUN
ftr-398	285	38	of	of	ADP
ftr-398	285	39	vital	vital	ADJ
ftr-398	285	40	interests	interest	NOUN
ftr-398	285	41	.	.	PUNCT
ftr-398	286	1	if	if	SCONJ
ftr-398	286	2	a	a	DET
ftr-398	286	3	“	"	PUNCT
ftr-398	286	4	dual	dual	ADJ
ftr-398	286	5	-	-	PUNCT
ftr-398	286	6	resident	resident	NOUN
ftr-398	286	7	”	"	PUNCT
ftr-398	286	8	u.s	u.s	PROPN
ftr-398	286	9	.	.	PROPN
ftr-398	286	10	resident	resident	PROPN
ftr-398	286	11	alien	alien	NOUN
ftr-398	286	12	takes	take	VERB
ftr-398	286	13	the	the	DET
ftr-398	286	14	position	position	NOUN
ftr-398	286	15	that	that	SCONJ
ftr-398	286	16	she	she	PRON
ftr-398	286	17	is	be	AUX
ftr-398	286	18	,	,	PUNCT
ftr-398	286	19	in	in	ADP
ftr-398	286	20	fact	fact	NOUN
ftr-398	286	21	,	,	PUNCT
ftr-398	286	22	a	a	DET
ftr-398	286	23	nonresident	nonresident	ADJ
ftr-398	286	24	alien	alien	NOUN
ftr-398	286	25	of	of	ADP
ftr-398	286	26	the	the	DET
ftr-398	286	27	u.s	u.s	PROPN
ftr-398	286	28	.	.	PROPN
ftr-398	286	29	pursuant	pursuant	NOUN
ftr-398	286	30	to	to	ADP
ftr-398	286	31	a	a	DET
ftr-398	286	32	treaty	treaty	NOUN
ftr-398	286	33	tie	tie	NOUN
ftr-398	286	34	-	-	PUNCT
ftr-398	286	35	breaker	breaker	NOUN
ftr-398	286	36	provision	provision	NOUN
ftr-398	286	37	and	and	CCONJ
ftr-398	286	38	is	be	AUX
ftr-398	286	39	a	a	DET
ftr-398	286	40	resident	resident	NOUN
ftr-398	286	41	of	of	ADP
ftr-398	286	42	the	the	DET
ftr-398	286	43	treaty	treaty	NOUN
ftr-398	286	44	partner	partner	NOUN
ftr-398	286	45	,	,	PUNCT
ftr-398	286	46	she	she	PRON
ftr-398	286	47	must	must	AUX
ftr-398	286	48	file	file	VERB
ftr-398	286	49	form	form	NOUN
ftr-398	286	50	8833	8833	NUM
ftr-398	286	51	(	(	PUNCT
ftr-398	286	52	treaty	treaty	NOUN
ftr-398	286	53	-	-	PUNCT
ftr-398	286	54	based	base	VERB
ftr-398	286	55	return	return	NOUN
ftr-398	286	56	position	position	NOUN
ftr-398	286	57	disclosure	disclosure	NOUN
ftr-398	286	58	under	under	ADP
ftr-398	286	59	sections	section	NOUN
ftr-398	286	60	6114	6114	NUM
ftr-398	286	61	or	or	CCONJ
ftr-398	286	62	7701(b	7701(b	NUM
ftr-398	286	63	)	)	PUNCT
ftr-398	286	64	)	)	PUNCT
ftr-398	286	65	with	with	ADP
ftr-398	286	66	her	her	PRON
ftr-398	286	67	form	form	NOUN
ftr-398	286	68	1040nr	1040nr	ADJ
ftr-398	286	69	nonresident	nonresident	ADJ
ftr-398	286	70	alien	alien	ADJ
ftr-398	286	71	income	income	NOUN
ftr-398	286	72	tax	tax	NOUN
ftr-398	286	73	return	return	NOUN
ftr-398	286	74	.	.	PUNCT
ftr-398	287	1	however	however	ADV
ftr-398	287	2	,	,	PUNCT
ftr-398	287	3	such51	such51	NOUN
ftr-398	287	4	a	a	DET
ftr-398	287	5	dual	dual	ADJ
ftr-398	287	6	resident	resident	NOUN
ftr-398	287	7	who	who	PRON
ftr-398	287	8	is	be	AUX
ftr-398	287	9	treated	treat	VERB
ftr-398	287	10	as	as	ADP
ftr-398	287	11	a	a	DET
ftr-398	287	12	nonresident	nonresident	ADJ
ftr-398	287	13	alien	alien	ADJ
ftr-398	287	14	pursuant	pursuant	NOUN
ftr-398	287	15	to	to	ADP
ftr-398	287	16	a	a	DET
ftr-398	287	17	tie	tie	NOUN
ftr-398	287	18	-	-	PUNCT
ftr-398	287	19	breaker	breaker	NOUN
ftr-398	287	20	provision	provision	NOUN
ftr-398	287	21	will	will	AUX
ftr-398	287	22	still	still	ADV
ftr-398	287	23	be	be	AUX
ftr-398	287	24	considered	consider	VERB
ftr-398	287	25	a	a	DET
ftr-398	287	26	u.s	u.s	PROPN
ftr-398	287	27	.	.	PROPN
ftr-398	287	28	resident	resident	NOUN
ftr-398	287	29	alien	alien	NOUN
ftr-398	287	30	for	for	ADP
ftr-398	287	31	all	all	DET
ftr-398	287	32	purposes	purpose	NOUN
ftr-398	287	33	of	of	ADP
ftr-398	287	34	the	the	DET
ftr-398	287	35	code	code	NOUN
ftr-398	287	36	,	,	PUNCT
ftr-398	287	37	other	other	ADJ
ftr-398	287	38	than	than	ADP
ftr-398	287	39	the	the	DET
ftr-398	287	40	calculation	calculation	NOUN
ftr-398	287	41	of	of	ADP
ftr-398	287	42	her	her	PRON
ftr-398	287	43	u.s	u.s	PROPN
ftr-398	287	44	.	.	PROPN
ftr-398	287	45	income	income	NOUN
ftr-398	287	46	tax	tax	NOUN
ftr-398	287	47	liability	liability	NOUN
ftr-398	287	48	.	.	PUNCT
ftr-398	288	1	for52	for52	PROPN
ftr-398	288	2	example	example	NOUN
ftr-398	288	3	,	,	PUNCT
ftr-398	288	4	a	a	DET
ftr-398	288	5	dual	dual	ADJ
ftr-398	288	6	resident	resident	ADJ
ftr-398	288	7	tie	tie	NOUN
ftr-398	288	8	-	-	PUNCT
ftr-398	288	9	breaker	breaker	NOUN
ftr-398	288	10	in	in	ADP
ftr-398	288	11	favor	favor	NOUN
ftr-398	288	12	of	of	ADP
ftr-398	288	13	a	a	DET
ftr-398	288	14	treaty	treaty	NOUN
ftr-398	288	15	partner	partner	NOUN
ftr-398	288	16	will	will	AUX
ftr-398	288	17	continue	continue	VERB
ftr-398	288	18	to	to	PART
ftr-398	288	19	be	be	AUX
ftr-398	288	20	treated	treat	VERB
ftr-398	288	21	as	as	ADP
ftr-398	288	22	a	a	DET
ftr-398	288	23	u.s	u.s	PROPN
ftr-398	288	24	.	.	PROPN
ftr-398	288	25	tax	tax	NOUN
ftr-398	288	26	resident	resident	NOUN
ftr-398	288	27	for	for	ADP
ftr-398	288	28	the	the	DET
ftr-398	288	29	purpose	purpose	NOUN
ftr-398	288	30	of	of	ADP
ftr-398	288	31	determining	determine	VERB
ftr-398	288	32	whether	whether	SCONJ
ftr-398	288	33	a	a	DET
ftr-398	288	34	certain	certain	ADJ
ftr-398	288	35	foreign	foreign	ADJ
ftr-398	288	36	corporation	corporation	NOUN
ftr-398	288	37	is	be	AUX
ftr-398	288	38	a	a	DET
ftr-398	288	39	controlled	control	VERB
ftr-398	288	40	foreign	foreign	ADJ
ftr-398	288	41	corporation	corporation	NOUN
ftr-398	288	42	(	(	PUNCT
ftr-398	288	43	“	"	PUNCT
ftr-398	288	44	cfc	cfc	PROPN
ftr-398	288	45	”	"	PUNCT
ftr-398	288	46	)	)	PUNCT
ftr-398	288	47	for	for	ADP
ftr-398	288	48	the	the	DET
ftr-398	288	49	purpose	purpose	NOUN
ftr-398	288	50	of	of	ADP
ftr-398	288	51	applying	apply	VERB
ftr-398	288	52	the	the	DET
ftr-398	288	53	cfc	cfc	NOUN
ftr-398	288	54	rules.53	rules.53	NOUN
ftr-398	288	55	(	(	PUNCT
ftr-398	288	56	3	3	NUM
ftr-398	288	57	)	)	PUNCT
ftr-398	288	58	effects	effect	NOUN
ftr-398	288	59	of	of	ADP
ftr-398	288	60	the	the	DET
ftr-398	288	61	exceptions	exception	NOUN
ftr-398	288	62	both	both	DET
ftr-398	288	63	exceptions	exception	NOUN
ftr-398	288	64	will	will	AUX
ftr-398	288	65	allow	allow	VERB
ftr-398	288	66	a	a	DET
ftr-398	288	67	bona	bona	ADJ
ftr-398	288	68	fide	fide	ADJ
ftr-398	288	69	resident	resident	NOUN
ftr-398	288	70	of	of	ADP
ftr-398	288	71	another	another	DET
ftr-398	288	72	country	country	NOUN
ftr-398	288	73	to	to	PART
ftr-398	288	74	avoid	avoid	VERB
ftr-398	288	75	u.s	u.s	PROPN
ftr-398	288	76	.	.	PROPN
ftr-398	288	77	resident	resident	ADJ
ftr-398	288	78	alien	alien	ADJ
ftr-398	288	79	status	status	NOUN
ftr-398	288	80	for	for	ADP
ftr-398	288	81	u.s	u.s	PROPN
ftr-398	288	82	.	.	PROPN
ftr-398	288	83	income	income	NOUN
ftr-398	288	84	tax	tax	NOUN
ftr-398	288	85	purposes	purpose	NOUN
ftr-398	288	86	.	.	PUNCT
ftr-398	289	1	on	on	ADP
ftr-398	289	2	the	the	DET
ftr-398	289	3	other	other	ADJ
ftr-398	289	4	hand	hand	NOUN
ftr-398	289	5	,	,	PUNCT
ftr-398	289	6	the	the	DET
ftr-398	289	7	exceptions	exception	NOUN
ftr-398	289	8	will	will	AUX
ftr-398	289	9	not	not	PART
ftr-398	289	10	help	help	VERB
ftr-398	289	11	a	a	DET
ftr-398	289	12	wealthy	wealthy	ADJ
ftr-398	289	13	individual	individual	NOUN
ftr-398	289	14	avoid	avoid	VERB
ftr-398	289	15	full	full	ADJ
ftr-398	289	16	u.s	u.s	PROPN
ftr-398	289	17	.	.	PROPN
ftr-398	289	18	income	income	NOUN
ftr-398	289	19	taxation	taxation	NOUN
ftr-398	289	20	if	if	SCONJ
ftr-398	289	21	she	she	PRON
ftr-398	289	22	can	can	AUX
ftr-398	289	23	not	not	PART
ftr-398	289	24	satisfy	satisfy	VERB
ftr-398	289	25	either	either	DET
ftr-398	289	26	exception	exception	NOUN
ftr-398	289	27	because	because	SCONJ
ftr-398	289	28	she	she	PRON
ftr-398	289	29	spends	spend	VERB
ftr-398	289	30	a	a	DET
ftr-398	289	31	limited	limited	ADJ
ftr-398	289	32	amount	amount	NOUN
ftr-398	289	33	of	of	ADP
ftr-398	289	34	time	time	NOUN
ftr-398	289	35	in	in	ADP
ftr-398	289	36	various	various	ADJ
ftr-398	289	37	countries	country	NOUN
ftr-398	289	38	for	for	ADP
ftr-398	289	39	the	the	DET
ftr-398	289	40	purpose	purpose	NOUN
ftr-398	289	41	of	of	ADP
ftr-398	289	42	avoiding	avoid	VERB
ftr-398	289	43	full	full	ADJ
ftr-398	289	44	49	49	NUM
ftr-398	289	45	.	.	PUNCT
ftr-398	290	1	regs	regs	PROPN
ftr-398	290	2	.	.	PUNCT
ftr-398	291	1	§	§	PROPN
ftr-398	291	2	301.7701(b)-7	301.7701(b)-7	NOUN
ftr-398	291	3	.	.	PUNCT
ftr-398	292	1	50	50	NUM
ftr-398	292	2	.	.	X
ftr-398	293	1	see	see	VERB
ftr-398	293	2	,	,	PUNCT
ftr-398	293	3	e.g.	e.g.	ADV
ftr-398	293	4	,	,	PUNCT
ftr-398	293	5	income	income	NOUN
ftr-398	293	6	tax	tax	NOUN
ftr-398	293	7	treaty	treaty	NOUN
ftr-398	293	8	,	,	PUNCT
ftr-398	293	9	july	july	PROPN
ftr-398	293	10	19	19	NUM
ftr-398	293	11	,	,	PUNCT
ftr-398	293	12	2002	2002	NUM
ftr-398	293	13	,	,	PUNCT
ftr-398	293	14	u.s.-u.k	u.s.-u.k	PROPN
ftr-398	293	15	.	.	NOUN
ftr-398	293	16	,	,	PUNCT
ftr-398	293	17	volume	volume	NOUN
ftr-398	293	18	4	4	NUM
ftr-398	293	19	art	art	NOUN
ftr-398	293	20	.	.	PUNCT
ftr-398	294	1	4(5	4(5	NUM
ftr-398	294	2	)	)	PUNCT
ftr-398	294	3	,	,	PUNCT
ftr-398	294	4	tax	tax	NOUN
ftr-398	294	5	treaties	treaty	NOUN
ftr-398	294	6	(	(	PUNCT
ftr-398	294	7	cch	cch	NOUN
ftr-398	294	8	)	)	PUNCT
ftr-398	294	9	¶	¶	PROPN
ftr-398	294	10	10,901.04	10,901.04	NUM
ftr-398	294	11	.	.	PUNCT
ftr-398	295	1	51	51	NUM
ftr-398	295	2	.	.	PUNCT
ftr-398	295	3	regs	regs	PROPN
ftr-398	295	4	.	.	PUNCT
ftr-398	296	1	§	§	PROPN
ftr-398	296	2	301.7701(b)-7(b)-(c	301.7701(b)-7(b)-(c	NUM
ftr-398	296	3	)	)	PUNCT
ftr-398	296	4	.	.	PUNCT
ftr-398	297	1	52	52	NUM
ftr-398	297	2	.	.	PUNCT
ftr-398	297	3	regs	regs	PROPN
ftr-398	297	4	.	.	PUNCT
ftr-398	298	1	§	§	PROPN
ftr-398	298	2	301.7701(b)-7(a)(3	301.7701(b)-7(a)(3	NUM
ftr-398	298	3	)	)	PUNCT
ftr-398	298	4	.	.	PUNCT
ftr-398	299	1	53	53	NUM
ftr-398	299	2	.	.	PUNCT
ftr-398	300	1	i	i	PRON
ftr-398	300	2	d.	d.	PROPN
ftr-398	300	3	18	18	NUM
ftr-398	300	4	florida	florida	PROPN
ftr-398	300	5	tax	tax	NOUN
ftr-398	300	6	review	review	NOUN
ftr-398	301	1	[	[	X
ftr-398	301	2	vol.7:1	vol.7:1	ADP
ftr-398	301	3	taxation	taxation	NOUN
ftr-398	301	4	in	in	ADP
ftr-398	301	5	any	any	DET
ftr-398	301	6	one	one	NUM
ftr-398	301	7	country	country	NOUN
ftr-398	301	8	and	and	CCONJ
ftr-398	301	9	,	,	PUNCT
ftr-398	301	10	as	as	ADP
ftr-398	301	11	a	a	DET
ftr-398	301	12	result	result	NOUN
ftr-398	301	13	,	,	PUNCT
ftr-398	301	14	does	do	AUX
ftr-398	301	15	not	not	PART
ftr-398	301	16	have	have	VERB
ftr-398	301	17	a	a	DET
ftr-398	301	18	closer	close	ADJ
ftr-398	301	19	connection	connection	NOUN
ftr-398	301	20	to	to	ADP
ftr-398	301	21	or	or	CCONJ
ftr-398	301	22	a	a	DET
ftr-398	301	23	center	center	NOUN
ftr-398	301	24	of	of	ADP
ftr-398	301	25	vital	vital	ADJ
ftr-398	301	26	interests	interest	NOUN
ftr-398	301	27	in	in	ADP
ftr-398	301	28	any	any	DET
ftr-398	301	29	other	other	ADJ
ftr-398	301	30	country	country	NOUN
ftr-398	301	31	.	.	PUNCT
ftr-398	302	1	the	the	DET
ftr-398	302	2	“	"	PUNCT
ftr-398	302	3	center	center	NOUN
ftr-398	302	4	of	of	ADP
ftr-398	302	5	vital	vital	ADJ
ftr-398	302	6	interests	interest	NOUN
ftr-398	302	7	”	"	PUNCT
ftr-398	302	8	element	element	NOUN
ftr-398	302	9	of	of	ADP
ftr-398	302	10	the	the	DET
ftr-398	302	11	tie	tie	NOUN
ftr-398	302	12	-	-	PUNCT
ftr-398	302	13	breaker	breaker	NOUN
ftr-398	302	14	provisions	provision	NOUN
ftr-398	302	15	resembles	resemble	VERB
ftr-398	302	16	the	the	DET
ftr-398	302	17	“	"	PUNCT
ftr-398	302	18	closer	close	ADJ
ftr-398	302	19	connection	connection	NOUN
ftr-398	302	20	exception	exception	NOUN
ftr-398	302	21	”	"	PUNCT
ftr-398	302	22	to	to	ADP
ftr-398	302	23	the	the	DET
ftr-398	302	24	substantial	substantial	ADJ
ftr-398	302	25	presence	presence	NOUN
ftr-398	302	26	test	test	NOUN
ftr-398	302	27	.	.	PUNCT
ftr-398	303	1	such	such	ADJ
ftr-398	303	2	similarity	similarity	NOUN
ftr-398	303	3	makes	make	VERB
ftr-398	303	4	sense	sense	NOUN
ftr-398	303	5	as	as	SCONJ
ftr-398	303	6	both	both	DET
ftr-398	303	7	tests	test	NOUN
ftr-398	303	8	are	be	AUX
ftr-398	303	9	used	use	VERB
ftr-398	303	10	to	to	PART
ftr-398	303	11	determine	determine	VERB
ftr-398	303	12	a	a	DET
ftr-398	303	13	dualresident	dualresident	ADJ
ftr-398	303	14	individual	individual	NOUN
ftr-398	303	15	’s	’s	PART
ftr-398	303	16	tax	tax	NOUN
ftr-398	303	17	status	status	NOUN
ftr-398	303	18	.	.	PUNCT
ftr-398	304	1	as	as	SCONJ
ftr-398	304	2	previously	previously	ADV
ftr-398	304	3	noted	note	VERB
ftr-398	304	4	,	,	PUNCT
ftr-398	304	5	the	the	DET
ftr-398	304	6	closer	close	ADJ
ftr-398	304	7	connection	connection	NOUN
ftr-398	304	8	test	test	NOUN
ftr-398	304	9	is	be	AUX
ftr-398	304	10	generally	generally	ADV
ftr-398	304	11	relied	rely	VERB
ftr-398	304	12	upon	upon	SCONJ
ftr-398	304	13	only	only	ADV
ftr-398	304	14	if	if	SCONJ
ftr-398	304	15	a	a	DET
ftr-398	304	16	person	person	NOUN
ftr-398	304	17	can	can	AUX
ftr-398	304	18	not	not	PART
ftr-398	304	19	benefit	benefit	VERB
ftr-398	304	20	from	from	ADP
ftr-398	304	21	a	a	DET
ftr-398	304	22	treaty	treaty	NOUN
ftr-398	304	23	and	and	CCONJ
ftr-398	304	24	,	,	PUNCT
ftr-398	304	25	therefore	therefore	ADV
ftr-398	304	26	,	,	PUNCT
ftr-398	304	27	can	can	AUX
ftr-398	304	28	not	not	PART
ftr-398	304	29	rely	rely	VERB
ftr-398	304	30	on	on	ADP
ftr-398	304	31	the	the	DET
ftr-398	304	32	treaty	treaty	NOUN
ftr-398	304	33	tie	tie	NOUN
ftr-398	304	34	-	-	PUNCT
ftr-398	304	35	breaker	breaker	NOUN
ftr-398	304	36	rules	rule	NOUN
ftr-398	304	37	to	to	PART
ftr-398	304	38	claim	claim	VERB
ftr-398	304	39	non	non	ADJ
ftr-398	304	40	-	-	ADJ
ftr-398	304	41	u.s	u.s	ADJ
ftr-398	304	42	.	.	PROPN
ftr-398	304	43	resident	resident	PROPN
ftr-398	304	44	status	status	NOUN
ftr-398	304	45	.	.	PUNCT
ftr-398	305	1	reliance	reliance	NOUN
ftr-398	305	2	on	on	ADP
ftr-398	305	3	an	an	DET
ftr-398	305	4	income	income	NOUN
ftr-398	305	5	tax	tax	NOUN
ftr-398	305	6	treaty	treaty	NOUN
ftr-398	305	7	is	be	AUX
ftr-398	305	8	more	more	ADV
ftr-398	305	9	advantageous	advantageous	ADJ
ftr-398	305	10	because	because	SCONJ
ftr-398	305	11	it	it	PRON
ftr-398	305	12	carries	carry	VERB
ftr-398	305	13	certain	certain	ADJ
ftr-398	305	14	other	other	ADJ
ftr-398	305	15	benefits	benefit	NOUN
ftr-398	305	16	.	.	PUNCT
ftr-398	306	1	for	for	ADP
ftr-398	306	2	example	example	NOUN
ftr-398	306	3	,	,	PUNCT
ftr-398	306	4	under	under	ADP
ftr-398	306	5	the	the	DET
ftr-398	306	6	german	german	ADJ
ftr-398	306	7	-	-	PUNCT
ftr-398	306	8	u.s	u.s	PROPN
ftr-398	306	9	.	.	PROPN
ftr-398	306	10	income	income	PROPN
ftr-398	306	11	tax	tax	PROPN
ftr-398	306	12	treaty	treaty	NOUN
ftr-398	306	13	,	,	PUNCT
ftr-398	306	14	german	german	ADJ
ftr-398	306	15	-	-	PUNCT
ftr-398	306	16	source	source	NOUN
ftr-398	306	17	interest	interest	NOUN
ftr-398	306	18	derived	derive	VERB
ftr-398	306	19	and	and	CCONJ
ftr-398	306	20	beneficially	beneficially	ADV
ftr-398	306	21	owned	own	VERB
ftr-398	306	22	by	by	ADP
ftr-398	306	23	a	a	DET
ftr-398	306	24	resident	resident	NOUN
ftr-398	306	25	of	of	ADP
ftr-398	306	26	the	the	DET
ftr-398	306	27	u.s	u.s	PROPN
ftr-398	306	28	.	.	PROPN
ftr-398	306	29	is	be	AUX
ftr-398	306	30	generally	generally	ADV
ftr-398	306	31	taxable	taxable	ADJ
ftr-398	306	32	in	in	ADP
ftr-398	306	33	the	the	DET
ftr-398	306	34	u.s	u.s	PROPN
ftr-398	306	35	.	.	PROPN
ftr-398	306	36	only	only	ADV
ftr-398	306	37	.	.	PUNCT
ftr-398	307	1	without54	without54	ADJ
ftr-398	307	2	reliance	reliance	NOUN
ftr-398	307	3	on	on	ADP
ftr-398	307	4	the	the	DET
ftr-398	307	5	treaty	treaty	NOUN
ftr-398	307	6	,	,	PUNCT
ftr-398	307	7	the	the	DET
ftr-398	307	8	interest	interest	NOUN
ftr-398	307	9	income	income	NOUN
ftr-398	307	10	could	could	AUX
ftr-398	307	11	be	be	AUX
ftr-398	307	12	taxed	tax	VERB
ftr-398	307	13	in	in	ADP
ftr-398	307	14	both	both	DET
ftr-398	307	15	countries	country	NOUN
ftr-398	307	16	and	and	CCONJ
ftr-398	307	17	the	the	DET
ftr-398	307	18	individual	individual	NOUN
ftr-398	307	19	would	would	AUX
ftr-398	307	20	have	have	VERB
ftr-398	307	21	to	to	PART
ftr-398	307	22	rely	rely	VERB
ftr-398	307	23	on	on	ADP
ftr-398	307	24	foreign	foreign	ADJ
ftr-398	307	25	taxation	taxation	NOUN
ftr-398	307	26	credits	credit	NOUN
ftr-398	307	27	to	to	PART
ftr-398	307	28	avoid	avoid	VERB
ftr-398	307	29	double	double	ADJ
ftr-398	307	30	tax	tax	NOUN
ftr-398	307	31	on	on	ADP
ftr-398	307	32	this	this	DET
ftr-398	307	33	income.55	income.55	NOUN
ftr-398	307	34	although	although	SCONJ
ftr-398	307	35	an	an	DET
ftr-398	307	36	individual	individual	NOUN
ftr-398	307	37	who	who	PRON
ftr-398	307	38	is	be	AUX
ftr-398	307	39	considered	consider	VERB
ftr-398	307	40	a	a	DET
ftr-398	307	41	u.s	u.s	PROPN
ftr-398	307	42	.	.	PROPN
ftr-398	307	43	resident	resident	NOUN
ftr-398	307	44	alien	alien	NOUN
ftr-398	307	45	under	under	ADP
ftr-398	307	46	domestic	domestic	ADJ
ftr-398	307	47	tax	tax	NOUN
ftr-398	307	48	law	law	NOUN
ftr-398	307	49	may	may	AUX
ftr-398	307	50	rely	rely	VERB
ftr-398	307	51	on	on	ADP
ftr-398	307	52	the	the	DET
ftr-398	307	53	tie	tie	NOUN
ftr-398	307	54	-	-	PUNCT
ftr-398	307	55	breaker	breaker	NOUN
ftr-398	307	56	provision	provision	NOUN
ftr-398	307	57	of	of	ADP
ftr-398	307	58	a	a	DET
ftr-398	307	59	tax	tax	NOUN
ftr-398	307	60	treaty	treaty	NOUN
ftr-398	307	61	to	to	PART
ftr-398	307	62	claim	claim	VERB
ftr-398	307	63	non	non	ADJ
ftr-398	307	64	-	-	ADJ
ftr-398	307	65	u.s	u.s	PROPN
ftr-398	307	66	.	.	PROPN
ftr-398	307	67	status	status	PROPN
ftr-398	307	68	,	,	PUNCT
ftr-398	307	69	the	the	DET
ftr-398	307	70	u.s	u.s	PROPN
ftr-398	307	71	.	.	PROPN
ftr-398	307	72	reserves	reserve	NOUN
ftr-398	307	73	the	the	DET
ftr-398	307	74	right	right	NOUN
ftr-398	307	75	to	to	PART
ftr-398	307	76	tax	tax	VERB
ftr-398	307	77	its	its	PRON
ftr-398	307	78	residents	resident	NOUN
ftr-398	307	79	on	on	ADP
ftr-398	307	80	their	their	PRON
ftr-398	307	81	worldwide	worldwide	ADJ
ftr-398	307	82	income	income	NOUN
ftr-398	307	83	.	.	PUNCT
ftr-398	308	1	most	most	ADJ
ftr-398	308	2	bilateral	bilateral	ADJ
ftr-398	308	3	tax	tax	NOUN
ftr-398	308	4	treaties	treaty	NOUN
ftr-398	308	5	contain	contain	VERB
ftr-398	308	6	a	a	DET
ftr-398	308	7	“	"	PUNCT
ftr-398	308	8	saving	save	VERB
ftr-398	308	9	clause	clause	NOUN
ftr-398	308	10	”	"	PUNCT
ftr-398	308	11	providing	provide	VERB
ftr-398	308	12	that	that	SCONJ
ftr-398	308	13	the	the	DET
ftr-398	308	14	u.s	u.s	PROPN
ftr-398	308	15	.	.	PROPN
ftr-398	308	16	reserves	reserve	NOUN
ftr-398	308	17	the	the	DET
ftr-398	308	18	right	right	NOUN
ftr-398	308	19	to	to	PART
ftr-398	308	20	tax	tax	VERB
ftr-398	308	21	its	its	PRON
ftr-398	308	22	citizens	citizen	NOUN
ftr-398	308	23	and	and	CCONJ
ftr-398	308	24	residents	resident	NOUN
ftr-398	308	25	,	,	PUNCT
ftr-398	308	26	as	as	SCONJ
ftr-398	308	27	residence	residence	NOUN
ftr-398	308	28	is	be	AUX
ftr-398	308	29	determined	determine	VERB
ftr-398	308	30	by	by	ADP
ftr-398	308	31	the	the	DET
ftr-398	308	32	treaty	treaty	NOUN
ftr-398	308	33	,	,	PUNCT
ftr-398	308	34	on	on	ADP
ftr-398	308	35	their	their	PRON
ftr-398	308	36	worldwide	worldwide	ADJ
ftr-398	308	37	income	income	NOUN
ftr-398	308	38	.	.	PUNCT
ftr-398	309	1	it	it	PRON
ftr-398	309	2	is56	is56	PROPN
ftr-398	309	3	unclear	unclear	ADJ
ftr-398	309	4	what	what	DET
ftr-398	309	5	purpose	purpose	NOUN
ftr-398	309	6	the	the	DET
ftr-398	309	7	reference	reference	NOUN
ftr-398	309	8	to	to	ADP
ftr-398	309	9	u.s	u.s	PROPN
ftr-398	309	10	.	.	PROPN
ftr-398	309	11	residents	resident	NOUN
ftr-398	309	12	serves	serve	VERB
ftr-398	309	13	in	in	ADP
ftr-398	309	14	treaties	treaty	NOUN
ftr-398	309	15	with	with	ADP
ftr-398	309	16	this	this	DET
ftr-398	309	17	type	type	NOUN
ftr-398	309	18	of	of	ADP
ftr-398	309	19	saving	save	VERB
ftr-398	309	20	clause	clause	NOUN
ftr-398	309	21	because	because	SCONJ
ftr-398	309	22	if	if	SCONJ
ftr-398	309	23	the	the	DET
ftr-398	309	24	individual	individual	ADJ
ftr-398	309	25	tie	tie	NOUN
ftr-398	309	26	-	-	PUNCT
ftr-398	309	27	breaks	break	NOUN
ftr-398	309	28	in	in	ADP
ftr-398	309	29	favor	favor	NOUN
ftr-398	309	30	of	of	ADP
ftr-398	309	31	the	the	DET
ftr-398	309	32	treaty	treaty	NOUN
ftr-398	309	33	partner	partner	NOUN
ftr-398	309	34	,	,	PUNCT
ftr-398	309	35	she	she	PRON
ftr-398	309	36	will	will	AUX
ftr-398	309	37	be	be	AUX
ftr-398	309	38	considered	consider	VERB
ftr-398	309	39	a	a	DET
ftr-398	309	40	nonresident	nonresident	ADJ
ftr-398	309	41	alien	alien	NOUN
ftr-398	309	42	of	of	ADP
ftr-398	309	43	the	the	DET
ftr-398	309	44	u.s	u.s	PROPN
ftr-398	309	45	.	.	PROPN
ftr-398	309	46	under	under	ADP
ftr-398	309	47	the	the	DET
ftr-398	309	48	tie	tie	NOUN
ftr-398	309	49	-	-	PUNCT
ftr-398	309	50	breaker	breaker	NOUN
ftr-398	309	51	provision	provision	NOUN
ftr-398	309	52	and	and	CCONJ
ftr-398	309	53	,	,	PUNCT
ftr-398	309	54	therefore	therefore	ADV
ftr-398	309	55	,	,	PUNCT
ftr-398	309	56	under	under	ADP
ftr-398	309	57	the	the	DET
ftr-398	309	58	saving	saving	NOUN
ftr-398	309	59	clause	clause	NOUN
ftr-398	309	60	as	as	ADP
ftr-398	309	61	well.57	well.57	PROPN
ftr-398	309	62	u.s	u.s	PROPN
ftr-398	309	63	.	.	PROPN
ftr-398	309	64	citizens	citizen	NOUN
ftr-398	309	65	,	,	PUNCT
ftr-398	309	66	of	of	ADP
ftr-398	309	67	course	course	NOUN
ftr-398	309	68	,	,	PUNCT
ftr-398	309	69	are	be	AUX
ftr-398	309	70	always	always	ADV
ftr-398	309	71	“	"	PUNCT
ftr-398	309	72	fair	fair	ADJ
ftr-398	309	73	game	game	NOUN
ftr-398	309	74	”	"	PUNCT
ftr-398	309	75	and	and	CCONJ
ftr-398	309	76	generally	generally	ADV
ftr-398	309	77	will	will	AUX
ftr-398	309	78	be	be	AUX
ftr-398	309	79	subject	subject	ADJ
ftr-398	309	80	to	to	ADP
ftr-398	309	81	u.s	u.s	PROPN
ftr-398	309	82	.	.	PROPN
ftr-398	309	83	tax	tax	NOUN
ftr-398	309	84	on	on	ADP
ftr-398	309	85	their	their	PRON
ftr-398	309	86	worldwide	worldwide	ADJ
ftr-398	309	87	income	income	NOUN
ftr-398	309	88	regardless	regardless	ADV
ftr-398	309	89	of	of	ADP
ftr-398	309	90	whether	whether	SCONJ
ftr-398	309	91	or	or	CCONJ
ftr-398	309	92	not	not	PART
ftr-398	309	93	they	they	PRON
ftr-398	309	94	reside	reside	VERB
ftr-398	309	95	in	in	ADP
ftr-398	309	96	the	the	DET
ftr-398	309	97	u.s	u.s	PROPN
ftr-398	309	98	.	.	PROPN
ftr-398	309	99	the	the	DET
ftr-398	309	100	definition	definition	NOUN
ftr-398	309	101	of	of	ADP
ftr-398	309	102	u.s	u.s	PROPN
ftr-398	309	103	.	.	PROPN
ftr-398	309	104	citizens	citizen	NOUN
ftr-398	309	105	,	,	PUNCT
ftr-398	309	106	for	for	ADP
ftr-398	309	107	this	this	DET
ftr-398	309	108	purpose	purpose	NOUN
ftr-398	309	109	,	,	PUNCT
ftr-398	309	110	also58	also58	NOUN
ftr-398	309	111	includes	include	VERB
ftr-398	309	112	former	former	ADJ
ftr-398	309	113	citizens	citizen	NOUN
ftr-398	309	114	subject	subject	ADJ
ftr-398	309	115	to	to	ADP
ftr-398	309	116	u.s	u.s	PROPN
ftr-398	309	117	.	.	PROPN
ftr-398	309	118	taxation	taxation	NOUN
ftr-398	309	119	under	under	ADP
ftr-398	309	120	section	section	NOUN
ftr-398	309	121	877	877	NUM
ftr-398	309	122	.	.	PUNCT
ftr-398	310	1	however	however	ADV
ftr-398	310	2	,	,	PUNCT
ftr-398	310	3	54	54	NUM
ftr-398	310	4	.	.	PUNCT
ftr-398	310	5	income	income	NOUN
ftr-398	310	6	tax	tax	PROPN
ftr-398	310	7	treaty	treaty	NOUN
ftr-398	310	8	,	,	PUNCT
ftr-398	310	9	august	august	PROPN
ftr-398	310	10	21	21	NUM
ftr-398	310	11	,	,	PUNCT
ftr-398	310	12	1991	1991	NUM
ftr-398	310	13	,	,	PUNCT
ftr-398	310	14	u.s	u.s	PROPN
ftr-398	310	15	.	.	PROPN
ftr-398	310	16	–	–	PUNCT
ftr-398	310	17	frg	frg	PROPN
ftr-398	310	18	,	,	PUNCT
ftr-398	310	19	vol	vol	NOUN
ftr-398	310	20	.	.	NOUN
ftr-398	310	21	2	2	NUM
ftr-398	310	22	art	art	NOUN
ftr-398	310	23	.	.	PUNCT
ftr-398	311	1	11(1	11(1	NUM
ftr-398	311	2	)	)	PUNCT
ftr-398	311	3	,	,	PUNCT
ftr-398	311	4	tax	tax	NOUN
ftr-398	311	5	treaties	treaty	NOUN
ftr-398	311	6	(	(	PUNCT
ftr-398	311	7	cch	cch	NOUN
ftr-398	311	8	)	)	PUNCT
ftr-398	311	9	¶	¶	PROPN
ftr-398	311	10	3203.23	3203.23	NUM
ftr-398	311	11	.	.	PUNCT
ftr-398	312	1	55	55	NUM
ftr-398	312	2	.	.	PUNCT
ftr-398	313	1	irc	irc	PROPN
ftr-398	313	2	§	§	PROPN
ftr-398	313	3	904(a	904(a	PROPN
ftr-398	313	4	)	)	PUNCT
ftr-398	313	5	.	.	PUNCT
ftr-398	314	1	foreign	foreign	ADJ
ftr-398	314	2	tax	tax	NOUN
ftr-398	314	3	credits	credit	NOUN
ftr-398	314	4	provide	provide	VERB
ftr-398	314	5	limited	limited	ADJ
ftr-398	314	6	relief	relief	NOUN
ftr-398	314	7	only	only	ADV
ftr-398	314	8	,	,	PUNCT
ftr-398	314	9	as	as	SCONJ
ftr-398	314	10	the	the	DET
ftr-398	314	11	amount	amount	NOUN
ftr-398	314	12	of	of	ADP
ftr-398	314	13	foreign	foreign	ADJ
ftr-398	314	14	taxes	taxis	NOUN
ftr-398	314	15	paid	pay	VERB
ftr-398	314	16	that	that	PRON
ftr-398	314	17	can	can	AUX
ftr-398	314	18	be	be	AUX
ftr-398	314	19	used	use	VERB
ftr-398	314	20	to	to	PART
ftr-398	314	21	reduce	reduce	VERB
ftr-398	314	22	u.s	u.s	PROPN
ftr-398	314	23	.	.	PROPN
ftr-398	314	24	tax	tax	NOUN
ftr-398	314	25	is	be	AUX
ftr-398	314	26	limited	limit	VERB
ftr-398	314	27	to	to	ADP
ftr-398	314	28	an	an	DET
ftr-398	314	29	amount	amount	NOUN
ftr-398	314	30	equal	equal	ADJ
ftr-398	314	31	to	to	ADP
ftr-398	314	32	the	the	DET
ftr-398	314	33	pre	pre	ADJ
ftr-398	314	34	-	-	ADJ
ftr-398	314	35	credit	credit	ADJ
ftr-398	314	36	u.s	u.s	PROPN
ftr-398	314	37	.	.	PROPN
ftr-398	314	38	tax	tax	NOUN
ftr-398	314	39	on	on	ADP
ftr-398	314	40	the	the	DET
ftr-398	314	41	individual	individual	NOUN
ftr-398	314	42	’s	’s	PART
ftr-398	314	43	foreign	foreign	ADJ
ftr-398	314	44	source	source	NOUN
ftr-398	314	45	income	income	NOUN
ftr-398	314	46	.	.	PUNCT
ftr-398	315	1	56	56	NUM
ftr-398	315	2	.	.	PUNCT
ftr-398	315	3	see	see	VERB
ftr-398	315	4	generally	generally	ADV
ftr-398	315	5	income	income	NOUN
ftr-398	315	6	tax	tax	NOUN
ftr-398	315	7	treaty	treaty	NOUN
ftr-398	315	8	,	,	PUNCT
ftr-398	315	9	july	july	PROPN
ftr-398	315	10	19	19	NUM
ftr-398	315	11	,	,	PUNCT
ftr-398	315	12	2002	2002	NUM
ftr-398	315	13	,	,	PUNCT
ftr-398	315	14	u.s.-u.k	u.s.-u.k	PROPN
ftr-398	315	15	.	.	NOUN
ftr-398	315	16	,	,	PUNCT
ftr-398	315	17	vol	vol	NOUN
ftr-398	315	18	.	.	NOUN
ftr-398	315	19	4	4	NUM
ftr-398	315	20	art	art	NOUN
ftr-398	315	21	.	.	PUNCT
ftr-398	316	1	1(4	1(4	NUM
ftr-398	316	2	)	)	PUNCT
ftr-398	317	1	,	,	PUNCT
ftr-398	317	2	tax	tax	NOUN
ftr-398	317	3	treaties	treaty	NOUN
ftr-398	317	4	(	(	PUNCT
ftr-398	317	5	cch	cch	NOUN
ftr-398	317	6	)	)	PUNCT
ftr-398	317	7	¶	¶	NOUN
ftr-398	317	8	10,900	10,900	NUM
ftr-398	317	9	;	;	PUNCT
ftr-398	317	10	see	see	VERB
ftr-398	317	11	also	also	ADV
ftr-398	317	12	income	income	NOUN
ftr-398	317	13	tax	tax	NOUN
ftr-398	317	14	treaty	treaty	NOUN
ftr-398	317	15	,	,	PUNCT
ftr-398	317	16	august	august	PROPN
ftr-398	317	17	21	21	NUM
ftr-398	317	18	,	,	PUNCT
ftr-398	317	19	1991	1991	NUM
ftr-398	317	20	,	,	PUNCT
ftr-398	317	21	u.s	u.s	PROPN
ftr-398	317	22	.	.	PROPN
ftr-398	317	23	–	–	PUNCT
ftr-398	317	24	frg	frg	PROPN
ftr-398	317	25	,	,	PUNCT
ftr-398	317	26	vol	vol	NOUN
ftr-398	317	27	.	.	NOUN
ftr-398	317	28	2	2	NUM
ftr-398	317	29	protocol	protocol	NOUN
ftr-398	317	30	art	art	NOUN
ftr-398	317	31	.	.	PUNCT
ftr-398	318	1	1(a	1(a	NUM
ftr-398	318	2	)	)	PUNCT
ftr-398	318	3	,	,	PUNCT
ftr-398	318	4	tax	tax	NOUN
ftr-398	318	5	treaties	treaty	NOUN
ftr-398	318	6	(	(	PUNCT
ftr-398	318	7	cch	cch	NOUN
ftr-398	318	8	)	)	PUNCT
ftr-398	318	9	¶	¶	PROPN
ftr-398	318	10	3210	3210	NUM
ftr-398	318	11	.	.	PUNCT
ftr-398	319	1	57	57	NUM
ftr-398	319	2	.	.	PUNCT
ftr-398	319	3	income	income	NOUN
ftr-398	319	4	tax	tax	NOUN
ftr-398	319	5	treaty	treaty	NOUN
ftr-398	319	6	art	art	NOUN
ftr-398	319	7	.	.	PUNCT
ftr-398	320	1	1(4	1(4	NUM
ftr-398	320	2	)	)	PUNCT
ftr-398	320	3	,	,	PUNCT
ftr-398	320	4	july	july	PROPN
ftr-398	320	5	19	19	NUM
ftr-398	320	6	,	,	PUNCT
ftr-398	320	7	2002	2002	NUM
ftr-398	320	8	,	,	PUNCT
ftr-398	320	9	u.s.-u.k	u.s.-u.k	PROPN
ftr-398	320	10	.	.	NOUN
ftr-398	320	11	,	,	PUNCT
ftr-398	320	12	tax	tax	NOUN
ftr-398	320	13	treaties	treaty	NOUN
ftr-398	320	14	(	(	PUNCT
ftr-398	320	15	cch	cch	NOUN
ftr-398	320	16	)	)	PUNCT
ftr-398	320	17	¶	¶	PROPN
ftr-398	320	18	10,901.1	10,901.1	NUM
ftr-398	320	19	.	.	PUNCT
ftr-398	321	1	most	most	ADJ
ftr-398	321	2	treaties	treaty	NOUN
ftr-398	321	3	contain	contain	VERB
ftr-398	321	4	a	a	DET
ftr-398	321	5	savings	saving	NOUN
ftr-398	321	6	clause	clause	NOUN
ftr-398	321	7	that	that	PRON
ftr-398	321	8	defines	define	VERB
ftr-398	321	9	u.s	u.s	PROPN
ftr-398	321	10	.	.	PROPN
ftr-398	321	11	resident	resident	NOUN
ftr-398	321	12	with	with	ADP
ftr-398	321	13	reference	reference	NOUN
ftr-398	321	14	to	to	ADP
ftr-398	321	15	the	the	DET
ftr-398	321	16	treaty	treaty	NOUN
ftr-398	321	17	definition	definition	NOUN
ftr-398	321	18	of	of	ADP
ftr-398	321	19	u.s	u.s	PROPN
ftr-398	321	20	.	.	PROPN
ftr-398	321	21	resident	resident	NOUN
ftr-398	321	22	.	.	PUNCT
ftr-398	322	1	58	58	NUM
ftr-398	322	2	.	.	PUNCT
ftr-398	323	1	see	see	VERB
ftr-398	323	2	e.g.	e.g.	ADV
ftr-398	323	3	,	,	PUNCT
ftr-398	323	4	priebe	priebe	NOUN
ftr-398	323	5	v.	v.	ADP
ftr-398	323	6	comm’r	comm’r	NOUN
ftr-398	323	7	,	,	PUNCT
ftr-398	323	8	51	51	NUM
ftr-398	323	9	t.c.m	t.c.m	NOUN
ftr-398	323	10	.	.	PUNCT
ftr-398	324	1	(	(	PUNCT
ftr-398	324	2	cch	cch	NOUN
ftr-398	324	3	)	)	PUNCT
ftr-398	324	4	907	907	NUM
ftr-398	324	5	(	(	PUNCT
ftr-398	324	6	t.c	t.c	PROPN
ftr-398	324	7	.	.	PROPN
ftr-398	324	8	1986	1986	NUM
ftr-398	324	9	)	)	PUNCT
ftr-398	324	10	(	(	PUNCT
ftr-398	324	11	a	a	DET
ftr-398	324	12	u.s	u.s	PROPN
ftr-398	324	13	.	.	PROPN
ftr-398	324	14	citizen	citizen	PROPN
ftr-398	324	15	residing	reside	VERB
ftr-398	324	16	and	and	CCONJ
ftr-398	324	17	working	work	VERB
ftr-398	324	18	in	in	ADP
ftr-398	324	19	canada	canada	PROPN
ftr-398	324	20	as	as	SCONJ
ftr-398	324	21	a	a	DET
ftr-398	324	22	minister	minister	NOUN
ftr-398	324	23	was	be	AUX
ftr-398	324	24	subject	subject	ADJ
ftr-398	324	25	to	to	ADP
ftr-398	324	26	u.s	u.s	PROPN
ftr-398	324	27	.	.	PROPN
ftr-398	324	28	selfemployment	selfemployment	NOUN
ftr-398	324	29	tax	tax	NOUN
ftr-398	324	30	on	on	ADP
ftr-398	324	31	income	income	NOUN
ftr-398	324	32	earned	earn	VERB
ftr-398	324	33	in	in	ADP
ftr-398	324	34	canada	canada	PROPN
ftr-398	324	35	by	by	ADP
ftr-398	324	36	operation	operation	NOUN
ftr-398	324	37	of	of	ADP
ftr-398	324	38	the	the	DET
ftr-398	324	39	saving	saving	NOUN
ftr-398	324	40	clause	clause	NOUN
ftr-398	324	41	of	of	ADP
ftr-398	324	42	the	the	DET
ftr-398	324	43	u.s.-canada	u.s.-canada	PROPN
ftr-398	324	44	income	income	PROPN
ftr-398	324	45	tax	tax	PROPN
ftr-398	324	46	treaty	treaty	PROPN
ftr-398	324	47	)	)	PUNCT
ftr-398	324	48	.	.	PUNCT
ftr-398	325	1	2005	2005	NUM
ftr-398	325	2	is	be	AUX
ftr-398	325	3	the	the	DET
ftr-398	325	4	nation	nation	NOUN
ftr-398	325	5	of	of	ADP
ftr-398	325	6	immigrants	immigrant	NOUN
ftr-398	325	7	punishing	punish	VERB
ftr-398	325	8	its	its	PRON
ftr-398	325	9	emigrants	emigrant	NOUN
ftr-398	325	10	19	19	NUM
ftr-398	325	11	as	as	ADP
ftr-398	325	12	a	a	DET
ftr-398	325	13	practical	practical	ADJ
ftr-398	325	14	matter	matter	NOUN
ftr-398	325	15	,	,	PUNCT
ftr-398	325	16	other	other	ADJ
ftr-398	325	17	treaty	treaty	NOUN
ftr-398	325	18	provisions	provision	NOUN
ftr-398	325	19	often	often	ADV
ftr-398	325	20	limit	limit	VERB
ftr-398	325	21	the	the	DET
ftr-398	325	22	reach	reach	NOUN
ftr-398	325	23	of	of	ADP
ftr-398	325	24	treaty	treaty	NOUN
ftr-398	325	25	saving	saving	NOUN
ftr-398	325	26	clauses	clause	NOUN
ftr-398	325	27	.	.	PUNCT
ftr-398	326	1	59	59	NUM
ftr-398	326	2	2	2	NUM
ftr-398	326	3	.	.	PUNCT
ftr-398	326	4	u.s	u.s	PROPN
ftr-398	326	5	.	.	PROPN
ftr-398	326	6	estate	estate	NOUN
ftr-398	326	7	and	and	CCONJ
ftr-398	326	8	gift	gift	NOUN
ftr-398	326	9	taxation	taxation	NOUN
ftr-398	326	10	–	–	PUNCT
ftr-398	326	11	u.s	u.s	PROPN
ftr-398	326	12	.	.	PROPN
ftr-398	326	13	citizens	citizen	NOUN
ftr-398	326	14	and	and	CCONJ
ftr-398	326	15	u.s	u.s	PROPN
ftr-398	326	16	.	.	PROPN
ftr-398	326	17	resident	resident	NOUN
ftr-398	326	18	aliens	alien	NOUN
ftr-398	326	19	are	be	AUX
ftr-398	326	20	also	also	ADV
ftr-398	326	21	subject	subject	ADJ
ftr-398	326	22	to	to	ADP
ftr-398	326	23	u.s	u.s	PROPN
ftr-398	326	24	.	.	PROPN
ftr-398	326	25	gift	gift	NOUN
ftr-398	326	26	tax	tax	NOUN
ftr-398	326	27	on	on	ADP
ftr-398	326	28	transfers	transfer	NOUN
ftr-398	326	29	of	of	ADP
ftr-398	326	30	property	property	NOUN
ftr-398	326	31	by	by	ADP
ftr-398	326	32	gift,60	gift,60	NOUN
ftr-398	326	33	regardless	regardless	ADV
ftr-398	326	34	of	of	ADP
ftr-398	326	35	where	where	SCONJ
ftr-398	326	36	the	the	DET
ftr-398	326	37	property	property	NOUN
ftr-398	326	38	is	be	AUX
ftr-398	326	39	actually	actually	ADV
ftr-398	326	40	located	locate	VERB
ftr-398	326	41	,	,	PUNCT
ftr-398	326	42	and	and	CCONJ
ftr-398	326	43	to	to	ADP
ftr-398	326	44	u.s	u.s	PROPN
ftr-398	326	45	.	.	PROPN
ftr-398	326	46	estate	estate	NOUN
ftr-398	326	47	tax	tax	NOUN
ftr-398	326	48	on	on	ADP
ftr-398	326	49	the	the	DET
ftr-398	326	50	value	value	NOUN
ftr-398	326	51	of	of	ADP
ftr-398	326	52	their	their	PRON
ftr-398	326	53	taxable	taxable	ADJ
ftr-398	326	54	estate	estate	NOUN
ftr-398	326	55	at	at	ADP
ftr-398	326	56	the	the	DET
ftr-398	326	57	time	time	NOUN
ftr-398	326	58	of	of	ADP
ftr-398	326	59	their	their	PRON
ftr-398	326	60	death	death	NOUN
ftr-398	326	61	,	,	PUNCT
ftr-398	326	62	regardless	regardless	ADV
ftr-398	326	63	of	of	ADP
ftr-398	326	64	where	where	SCONJ
ftr-398	326	65	the	the	DET
ftr-398	326	66	property	property	NOUN
ftr-398	326	67	is	be	AUX
ftr-398	326	68	situated	situate	VERB
ftr-398	326	69	.	.	PUNCT
ftr-398	327	1	the	the	DET
ftr-398	327	2	definition	definition	NOUN
ftr-398	327	3	of	of	ADP
ftr-398	327	4	u.s	u.s	PROPN
ftr-398	327	5	.	.	PROPN
ftr-398	327	6	resident	resident	PROPN
ftr-398	327	7	alien	alien	PROPN
ftr-398	327	8	for	for	ADP
ftr-398	327	9	u.s	u.s	PROPN
ftr-398	327	10	.	.	PROPN
ftr-398	327	11	estate61	estate61	PROPN
ftr-398	327	12	and	and	CCONJ
ftr-398	327	13	gift	gift	NOUN
ftr-398	327	14	tax	tax	NOUN
ftr-398	327	15	purposes	purpose	NOUN
ftr-398	327	16	differs	differ	VERB
ftr-398	327	17	from	from	ADP
ftr-398	327	18	the	the	DET
ftr-398	327	19	definition	definition	NOUN
ftr-398	327	20	of	of	ADP
ftr-398	327	21	u.s	u.s	PROPN
ftr-398	327	22	.	.	PROPN
ftr-398	327	23	resident	resident	PROPN
ftr-398	327	24	alien	alien	PROPN
ftr-398	327	25	for	for	ADP
ftr-398	327	26	u.s	u.s	PROPN
ftr-398	327	27	.	.	PROPN
ftr-398	327	28	income	income	NOUN
ftr-398	327	29	tax	tax	NOUN
ftr-398	327	30	purposes	purpose	NOUN
ftr-398	327	31	.	.	PUNCT
ftr-398	328	1	for	for	ADP
ftr-398	328	2	u.s	u.s	PROPN
ftr-398	328	3	.	.	PROPN
ftr-398	328	4	estate	estate	NOUN
ftr-398	328	5	tax	tax	NOUN
ftr-398	328	6	purposes	purpose	NOUN
ftr-398	328	7	,	,	PUNCT
ftr-398	328	8	a	a	DET
ftr-398	328	9	u.s	u.s	PROPN
ftr-398	328	10	.	.	PROPN
ftr-398	328	11	resident	resident	PROPN
ftr-398	328	12	alien	alien	PROPN
ftr-398	328	13	is	be	AUX
ftr-398	328	14	a	a	DET
ftr-398	328	15	decedent	decedent	NOUN
ftr-398	328	16	who	who	PRON
ftr-398	328	17	,	,	PUNCT
ftr-398	328	18	at	at	ADP
ftr-398	328	19	the	the	DET
ftr-398	328	20	time	time	NOUN
ftr-398	328	21	of	of	ADP
ftr-398	328	22	her	her	PRON
ftr-398	328	23	death	death	NOUN
ftr-398	328	24	,	,	PUNCT
ftr-398	328	25	had	have	VERB
ftr-398	328	26	her	her	PRON
ftr-398	328	27	“	"	PUNCT
ftr-398	328	28	domicile	domicile	NOUN
ftr-398	328	29	”	"	PUNCT
ftr-398	328	30	in	in	ADP
ftr-398	328	31	the	the	DET
ftr-398	328	32	u.s	u.s	PROPN
ftr-398	328	33	.	.	PROPN
ftr-398	328	34	domicile	domicile	NOUN
ftr-398	328	35	means	mean	VERB
ftr-398	328	36	a	a	DET
ftr-398	328	37	place	place	NOUN
ftr-398	328	38	where	where	SCONJ
ftr-398	328	39	the	the	DET
ftr-398	328	40	individual	individual	ADJ
ftr-398	328	41	lives	live	VERB
ftr-398	328	42	,	,	PUNCT
ftr-398	328	43	for	for	ADP
ftr-398	328	44	even	even	ADV
ftr-398	328	45	a	a	DET
ftr-398	328	46	brief	brief	ADJ
ftr-398	328	47	period	period	NOUN
ftr-398	328	48	of	of	ADP
ftr-398	328	49	time	time	NOUN
ftr-398	328	50	,	,	PUNCT
ftr-398	328	51	with	with	ADP
ftr-398	328	52	no	no	DET
ftr-398	328	53	definite	definite	ADJ
ftr-398	328	54	present	present	ADJ
ftr-398	328	55	intention	intention	NOUN
ftr-398	328	56	of	of	ADP
ftr-398	328	57	later	later	ADV
ftr-398	328	58	moving	move	VERB
ftr-398	328	59	from	from	ADP
ftr-398	328	60	such	such	ADJ
ftr-398	328	61	location	location	NOUN
ftr-398	328	62	.	.	PUNCT
ftr-398	329	1	residence	residence	NOUN
ftr-398	329	2	without	without	ADP
ftr-398	329	3	the	the	DET
ftr-398	329	4	“	"	PUNCT
ftr-398	329	5	requisite	requisite	ADJ
ftr-398	329	6	intention	intention	NOUN
ftr-398	329	7	to	to	PART
ftr-398	329	8	remain	remain	VERB
ftr-398	329	9	indefinitely	indefinitely	ADV
ftr-398	329	10	will	will	AUX
ftr-398	329	11	not	not	PART
ftr-398	329	12	suffice	suffice	VERB
ftr-398	329	13	to	to	PART
ftr-398	329	14	constitute	constitute	VERB
ftr-398	329	15	domicile	domicile	NOUN
ftr-398	329	16	,	,	PUNCT
ftr-398	329	17	nor	nor	CCONJ
ftr-398	329	18	will	will	AUX
ftr-398	329	19	intention	intention	VERB
ftr-398	329	20	to	to	PART
ftr-398	329	21	change	change	VERB
ftr-398	329	22	domicile	domicile	NOUN
ftr-398	329	23	effect	effect	NOUN
ftr-398	329	24	such	such	DET
ftr-398	329	25	a	a	DET
ftr-398	329	26	change	change	NOUN
ftr-398	329	27	unless	unless	SCONJ
ftr-398	329	28	accompanied	accompany	VERB
ftr-398	329	29	by	by	ADP
ftr-398	329	30	actual	actual	ADJ
ftr-398	329	31	removal	removal	NOUN
ftr-398	329	32	.	.	PUNCT
ftr-398	329	33	”	"	PUNCT
ftr-398	330	1	the	the	DET
ftr-398	330	2	definition	definition	NOUN
ftr-398	330	3	of62	of62	PROPN
ftr-398	330	4	u.s	u.s	PROPN
ftr-398	330	5	.	.	PROPN
ftr-398	330	6	resident	resident	PROPN
ftr-398	330	7	alien	alien	PROPN
ftr-398	330	8	for	for	ADP
ftr-398	330	9	u.s	u.s	PROPN
ftr-398	330	10	.	.	PROPN
ftr-398	330	11	gift	gift	NOUN
ftr-398	330	12	tax	tax	NOUN
ftr-398	330	13	purposes	purpose	NOUN
ftr-398	330	14	is	be	AUX
ftr-398	330	15	the	the	DET
ftr-398	330	16	same	same	ADJ
ftr-398	330	17	as	as	ADP
ftr-398	330	18	for	for	ADP
ftr-398	330	19	u.s	u.s	PROPN
ftr-398	330	20	.	.	PROPN
ftr-398	330	21	estate	estate	NOUN
ftr-398	330	22	tax	tax	NOUN
ftr-398	330	23	purposes	purpose	NOUN
ftr-398	330	24	,	,	PUNCT
ftr-398	330	25	except	except	SCONJ
ftr-398	330	26	that	that	SCONJ
ftr-398	330	27	the	the	DET
ftr-398	330	28	domicile	domicile	NOUN
ftr-398	330	29	of	of	ADP
ftr-398	330	30	the	the	DET
ftr-398	330	31	person	person	NOUN
ftr-398	330	32	is	be	AUX
ftr-398	330	33	tested	test	VERB
ftr-398	330	34	at	at	ADP
ftr-398	330	35	the	the	DET
ftr-398	330	36	time	time	NOUN
ftr-398	330	37	of	of	ADP
ftr-398	330	38	the	the	DET
ftr-398	330	39	making	making	NOUN
ftr-398	330	40	of	of	ADP
ftr-398	330	41	the	the	DET
ftr-398	330	42	gift	gift	NOUN
ftr-398	330	43	.	.	PUNCT
ftr-398	331	1	if	if	SCONJ
ftr-398	331	2	a	a	DET
ftr-398	331	3	decedent	decedent	NOUN
ftr-398	331	4	or	or	CCONJ
ftr-398	331	5	donor	donor	NOUN
ftr-398	331	6	is	be	AUX
ftr-398	331	7	considered	consider	VERB
ftr-398	331	8	a	a	DET
ftr-398	331	9	domiciliary	domiciliary	NOUN
ftr-398	331	10	of	of	ADP
ftr-398	331	11	the	the	DET
ftr-398	331	12	u.s	u.s	PROPN
ftr-398	331	13	.	.	PROPN
ftr-398	331	14	under	under	ADP
ftr-398	331	15	u.s	u.s	PROPN
ftr-398	331	16	.	.	PROPN
ftr-398	331	17	law	law	NOUN
ftr-398	331	18	and	and	CCONJ
ftr-398	331	19	the	the	DET
ftr-398	331	20	domiciliary	domiciliary	NOUN
ftr-398	331	21	of	of	ADP
ftr-398	331	22	another	another	DET
ftr-398	331	23	country	country	NOUN
ftr-398	331	24	under	under	ADP
ftr-398	331	25	that	that	DET
ftr-398	331	26	country	country	NOUN
ftr-398	331	27	’s	’s	PART
ftr-398	331	28	internal	internal	ADJ
ftr-398	331	29	laws	law	NOUN
ftr-398	331	30	,	,	PUNCT
ftr-398	331	31	the	the	DET
ftr-398	331	32	tie	tie	NOUN
ftr-398	331	33	-	-	PUNCT
ftr-398	331	34	breaker	breaker	NOUN
ftr-398	331	35	rules	rule	NOUN
ftr-398	331	36	of	of	ADP
ftr-398	331	37	an	an	DET
ftr-398	331	38	applicable	applicable	ADJ
ftr-398	331	39	estate	estate	NOUN
ftr-398	331	40	and	and	CCONJ
ftr-398	331	41	gift	gift	NOUN
ftr-398	331	42	tax	tax	NOUN
ftr-398	331	43	treaty	treaty	NOUN
ftr-398	331	44	may	may	AUX
ftr-398	331	45	be	be	AUX
ftr-398	331	46	utilized	utilize	VERB
ftr-398	331	47	to	to	PART
ftr-398	331	48	determine	determine	VERB
ftr-398	331	49	the	the	DET
ftr-398	331	50	residence	residence	NOUN
ftr-398	331	51	of	of	ADP
ftr-398	331	52	the	the	DET
ftr-398	331	53	decedent	decedent	NOUN
ftr-398	331	54	or	or	CCONJ
ftr-398	331	55	donor	donor	NOUN
ftr-398	331	56	.	.	PUNCT
ftr-398	332	1	estate	estate	NOUN
ftr-398	332	2	and	and	CCONJ
ftr-398	332	3	gift	gift	NOUN
ftr-398	332	4	tax	tax	NOUN
ftr-398	332	5	treaty	treaty	NOUN
ftr-398	332	6	tie	tie	NOUN
ftr-398	332	7	-	-	PUNCT
ftr-398	332	8	breaker	breaker	NOUN
ftr-398	332	9	provisions	provision	NOUN
ftr-398	332	10	are	be	AUX
ftr-398	332	11	similar	similar	ADJ
ftr-398	332	12	to	to	ADP
ftr-398	332	13	the	the	DET
ftr-398	332	14	tie	tie	NOUN
ftr-398	332	15	-	-	PUNCT
ftr-398	332	16	breaker	breaker	NOUN
ftr-398	332	17	provisions	provision	NOUN
ftr-398	332	18	of	of	ADP
ftr-398	332	19	income	income	NOUN
ftr-398	332	20	tax	tax	NOUN
ftr-398	332	21	treaties	treaty	NOUN
ftr-398	332	22	.	.	PUNCT
ftr-398	333	1	bilateral	bilateral	ADJ
ftr-398	333	2	estate	estate	NOUN
ftr-398	333	3	tax	tax	NOUN
ftr-398	333	4	and	and	CCONJ
ftr-398	333	5	gift	gift	NOUN
ftr-398	333	6	tax	tax	NOUN
ftr-398	333	7	treaties	treaty	NOUN
ftr-398	333	8	provide	provide	VERB
ftr-398	333	9	specific63	specific63	NOUN
ftr-398	333	10	rules	rule	NOUN
ftr-398	333	11	for	for	ADP
ftr-398	333	12	the	the	DET
ftr-398	333	13	taxation	taxation	NOUN
ftr-398	333	14	of	of	ADP
ftr-398	333	15	certain	certain	ADJ
ftr-398	333	16	types	type	NOUN
ftr-398	333	17	of	of	ADP
ftr-398	333	18	properties	property	NOUN
ftr-398	333	19	owned	own	VERB
ftr-398	333	20	by	by	ADP
ftr-398	333	21	decedents	decedent	NOUN
ftr-398	333	22	and	and	CCONJ
ftr-398	333	23	donors	donor	NOUN
ftr-398	333	24	.	.	PUNCT
ftr-398	334	1	a	a	DET
ftr-398	334	2	review	review	NOUN
ftr-398	334	3	of	of	ADP
ftr-398	334	4	the	the	DET
ftr-398	334	5	applicable	applicable	ADJ
ftr-398	334	6	u.s	u.s	PROPN
ftr-398	334	7	.	.	PROPN
ftr-398	334	8	estate	estate	NOUN
ftr-398	334	9	tax	tax	NOUN
ftr-398	334	10	rates	rate	NOUN
ftr-398	334	11	demonstrates	demonstrate	VERB
ftr-398	334	12	why	why	SCONJ
ftr-398	334	13	a	a	DET
ftr-398	334	14	wealthy	wealthy	ADJ
ftr-398	334	15	u.s	u.s	PROPN
ftr-398	334	16	.	.	PROPN
ftr-398	334	17	citizen	citizen	PROPN
ftr-398	334	18	or	or	CCONJ
ftr-398	334	19	resident	resident	ADJ
ftr-398	334	20	alien	alien	NOUN
ftr-398	334	21	might	might	AUX
ftr-398	334	22	want	want	VERB
ftr-398	334	23	to	to	PART
ftr-398	334	24	avoid	avoid	VERB
ftr-398	334	25	paying	pay	VERB
ftr-398	334	26	u.s	u.s	PROPN
ftr-398	334	27	.	.	PROPN
ftr-398	334	28	tax	tax	NOUN
ftr-398	334	29	on	on	ADP
ftr-398	334	30	her	her	PRON
ftr-398	334	31	worldwide	worldwide	ADJ
ftr-398	334	32	estate	estate	NOUN
ftr-398	334	33	.	.	PUNCT
ftr-398	335	1	at	at	ADP
ftr-398	335	2	present	present	ADJ
ftr-398	335	3	,	,	PUNCT
ftr-398	335	4	u.s	u.s	PROPN
ftr-398	335	5	.	.	PROPN
ftr-398	335	6	citizens	citizen	NOUN
ftr-398	335	7	and	and	CCONJ
ftr-398	335	8	resident	resident	ADJ
ftr-398	335	9	aliens	alien	NOUN
ftr-398	335	10	are64	are64	PROPN
ftr-398	335	11	59	59	NUM
ftr-398	335	12	.	.	PUNCT
ftr-398	336	1	for	for	ADP
ftr-398	336	2	example	example	NOUN
ftr-398	336	3	,	,	PUNCT
ftr-398	336	4	article	article	NOUN
ftr-398	336	5	1(5	1(5	NUM
ftr-398	336	6	)	)	PUNCT
ftr-398	336	7	of	of	ADP
ftr-398	336	8	the	the	DET
ftr-398	336	9	u.k.-u.s	u.k.-u.s	PROPN
ftr-398	336	10	.	.	PROPN
ftr-398	336	11	income	income	PROPN
ftr-398	336	12	tax	tax	NOUN
ftr-398	336	13	treaty	treaty	NOUN
ftr-398	336	14	provides	provide	VERB
ftr-398	336	15	that	that	SCONJ
ftr-398	336	16	the	the	DET
ftr-398	336	17	right	right	NOUN
ftr-398	336	18	to	to	PART
ftr-398	336	19	tax	tax	VERB
ftr-398	336	20	residents	resident	NOUN
ftr-398	336	21	and	and	CCONJ
ftr-398	336	22	citizens	citizen	NOUN
ftr-398	336	23	on	on	ADP
ftr-398	336	24	their	their	PRON
ftr-398	336	25	worldwide	worldwide	ADJ
ftr-398	336	26	income	income	NOUN
ftr-398	336	27	does	do	AUX
ftr-398	336	28	not	not	PART
ftr-398	336	29	affect	affect	VERB
ftr-398	336	30	article	article	NOUN
ftr-398	336	31	24	24	NUM
ftr-398	336	32	,	,	PUNCT
ftr-398	336	33	which	which	PRON
ftr-398	336	34	provides	provide	VERB
ftr-398	336	35	relief	relief	NOUN
ftr-398	336	36	from	from	ADP
ftr-398	336	37	double	double	ADJ
ftr-398	336	38	taxation	taxation	NOUN
ftr-398	336	39	.	.	PUNCT
ftr-398	337	1	see	see	VERB
ftr-398	337	2	income	income	NOUN
ftr-398	337	3	tax	tax	NOUN
ftr-398	337	4	treaty	treaty	NOUN
ftr-398	337	5	,	,	PUNCT
ftr-398	337	6	july	july	PROPN
ftr-398	337	7	19	19	NUM
ftr-398	337	8	,	,	PUNCT
ftr-398	337	9	2002	2002	NUM
ftr-398	337	10	,	,	PUNCT
ftr-398	337	11	u.s.-u.k	u.s.-u.k	PROPN
ftr-398	337	12	.	.	NOUN
ftr-398	337	13	,	,	PUNCT
ftr-398	337	14	tax	tax	NOUN
ftr-398	337	15	treaties	treaty	NOUN
ftr-398	337	16	(	(	PUNCT
ftr-398	337	17	cch	cch	NOUN
ftr-398	337	18	)	)	PUNCT
ftr-398	337	19	¶	¶	PROPN
ftr-398	337	20	10,901.1	10,901.1	NUM
ftr-398	337	21	.	.	PUNCT
ftr-398	338	1	60	60	NUM
ftr-398	338	2	.	.	PUNCT
ftr-398	339	1	irc	irc	PROPN
ftr-398	339	2	§	§	PROPN
ftr-398	339	3	2501(a	2501(a	NUM
ftr-398	339	4	)	)	PUNCT
ftr-398	339	5	.	.	PUNCT
ftr-398	340	1	61	61	NUM
ftr-398	340	2	.	.	PUNCT
ftr-398	341	1	irc	irc	PROPN
ftr-398	341	2	§	§	PROPN
ftr-398	341	3	§	§	PROPN
ftr-398	341	4	2001	2001	NUM
ftr-398	341	5	,	,	PUNCT
ftr-398	341	6	2031	2031	NUM
ftr-398	341	7	.	.	PUNCT
ftr-398	342	1	62	62	NUM
ftr-398	342	2	.	.	PUNCT
ftr-398	342	3	regs	regs	PROPN
ftr-398	342	4	.	.	PUNCT
ftr-398	343	1	§	§	PROPN
ftr-398	343	2	20.0	20.0	NUM
ftr-398	343	3	-	-	SYM
ftr-398	343	4	1(b)(1	1(b)(1	NUM
ftr-398	343	5	)	)	PUNCT
ftr-398	343	6	.	.	PUNCT
ftr-398	344	1	63	63	NUM
ftr-398	344	2	.	.	PUNCT
ftr-398	345	1	see	see	VERB
ftr-398	345	2	,	,	PUNCT
ftr-398	345	3	e.g.	e.g.	ADV
ftr-398	345	4	,	,	PUNCT
ftr-398	345	5	estate	estate	NOUN
ftr-398	345	6	tax	tax	NOUN
ftr-398	345	7	treaty	treaty	NOUN
ftr-398	345	8	,	,	PUNCT
ftr-398	345	9	june	june	PROPN
ftr-398	345	10	27	27	NUM
ftr-398	345	11	,	,	PUNCT
ftr-398	345	12	1986	1986	NUM
ftr-398	345	13	,	,	PUNCT
ftr-398	345	14	u.s.-frg	u.s.-frg	NOUN
ftr-398	345	15	,	,	PUNCT
ftr-398	345	16	vol	vol	NOUN
ftr-398	345	17	.	.	NOUN
ftr-398	345	18	2	2	NUM
ftr-398	345	19	art	art	NOUN
ftr-398	345	20	.	.	PUNCT
ftr-398	346	1	4(5	4(5	NUM
ftr-398	346	2	)	)	PUNCT
ftr-398	346	3	,	,	PUNCT
ftr-398	346	4	tax	tax	NOUN
ftr-398	346	5	treaties	treaty	NOUN
ftr-398	346	6	(	(	PUNCT
ftr-398	346	7	cch	cch	NOUN
ftr-398	346	8	)	)	PUNCT
ftr-398	346	9	¶	¶	PROPN
ftr-398	346	10	3259.05	3259.05	NUM
ftr-398	346	11	.	.	PUNCT
ftr-398	347	1	64	64	NUM
ftr-398	347	2	.	.	PUNCT
ftr-398	348	1	see	see	VERB
ftr-398	348	2	richard	richard	PROPN
ftr-398	348	3	a.	a.	PROPN
ftr-398	348	4	westin	westin	PROPN
ftr-398	348	5	,	,	PUNCT
ftr-398	348	6	expatriation	expatriation	NOUN
ftr-398	348	7	and	and	CCONJ
ftr-398	348	8	return	return	NOUN
ftr-398	348	9	:	:	PUNCT
ftr-398	348	10	an	an	DET
ftr-398	348	11	examination	examination	NOUN
ftr-398	348	12	of	of	ADP
ftr-398	348	13	taxdriven	taxdriven	ADJ
ftr-398	348	14	expatriation	expatriation	NOUN
ftr-398	348	15	by	by	ADP
ftr-398	348	16	united	united	PROPN
ftr-398	348	17	states	states	PROPN
ftr-398	348	18	citizens	citizen	NOUN
ftr-398	348	19	,	,	PUNCT
ftr-398	348	20	and	and	CCONJ
ftr-398	348	21	reform	reform	NOUN
ftr-398	348	22	proposals	proposal	NOUN
ftr-398	348	23	,	,	PUNCT
ftr-398	348	24	20	20	NUM
ftr-398	348	25	va	va	NOUN
ftr-398	348	26	.	.	PUNCT
ftr-398	349	1	tax	tax	PROPN
ftr-398	349	2	.	.	PUNCT
ftr-398	350	1	rev	rev	PROPN
ftr-398	350	2	.	.	PROPN
ftr-398	350	3	75	75	NUM
ftr-398	350	4	,	,	PUNCT
ftr-398	350	5	80	80	NUM
ftr-398	350	6	-	-	SYM
ftr-398	350	7	85	85	NUM
ftr-398	350	8	(	(	PUNCT
ftr-398	350	9	2000	2000	NUM
ftr-398	350	10	)	)	PUNCT
ftr-398	350	11	(	(	PUNCT
ftr-398	350	12	analyzing	analyze	VERB
ftr-398	350	13	the	the	DET
ftr-398	350	14	driving	drive	VERB
ftr-398	350	15	forces	force	NOUN
ftr-398	350	16	behind	behind	ADP
ftr-398	350	17	expatriation	expatriation	NOUN
ftr-398	350	18	,	,	PUNCT
ftr-398	350	19	including	include	VERB
ftr-398	350	20	u.s	u.s	PROPN
ftr-398	350	21	.	.	PROPN
ftr-398	350	22	estate	estate	NOUN
ftr-398	350	23	tax	tax	NOUN
ftr-398	350	24	)	)	PUNCT
ftr-398	350	25	.	.	PUNCT
ftr-398	351	1	20	20	NUM
ftr-398	351	2	florida	florida	PROPN
ftr-398	351	3	tax	tax	NOUN
ftr-398	351	4	review	review	NOUN
ftr-398	351	5	[	[	X
ftr-398	351	6	vol.7:1	vol.7:1	X
ftr-398	351	7	subject	subject	ADJ
ftr-398	351	8	to	to	ADP
ftr-398	351	9	a	a	DET
ftr-398	351	10	47	47	NUM
ftr-398	351	11	%	%	NOUN
ftr-398	351	12	u.s	u.s	PROPN
ftr-398	351	13	.	.	PROPN
ftr-398	351	14	estate	estate	NOUN
ftr-398	351	15	tax	tax	NOUN
ftr-398	351	16	,	,	PUNCT
ftr-398	351	17	with	with	ADP
ftr-398	351	18	a	a	DET
ftr-398	351	19	$	$	SYM
ftr-398	351	20	1,500,000	1,500,000	NUM
ftr-398	351	21	exclusion	exclusion	NOUN
ftr-398	351	22	amount.65	amount.65	NOUN
ftr-398	351	23	although	although	SCONJ
ftr-398	351	24	this	this	DET
ftr-398	351	25	rate	rate	NOUN
ftr-398	351	26	is	be	AUX
ftr-398	351	27	less	less	ADJ
ftr-398	351	28	than	than	SCONJ
ftr-398	351	29	it	it	PRON
ftr-398	351	30	has	have	AUX
ftr-398	351	31	been	be	AUX
ftr-398	351	32	in	in	ADP
ftr-398	351	33	the	the	DET
ftr-398	351	34	past	past	NOUN
ftr-398	351	35	,	,	PUNCT
ftr-398	351	36	citizens	citizen	NOUN
ftr-398	351	37	and	and	CCONJ
ftr-398	351	38	residents66	residents66	NOUN
ftr-398	351	39	of	of	ADP
ftr-398	351	40	certain	certain	ADJ
ftr-398	351	41	other	other	ADJ
ftr-398	351	42	countries	country	NOUN
ftr-398	351	43	pay	pay	VERB
ftr-398	351	44	significantly	significantly	ADV
ftr-398	351	45	less	less	ADV
ftr-398	351	46	in	in	ADP
ftr-398	351	47	estate	estate	NOUN
ftr-398	351	48	taxes	taxis	NOUN
ftr-398	351	49	.	.	PUNCT
ftr-398	352	1	switzerland	switzerland	PROPN
ftr-398	352	2	,	,	PUNCT
ftr-398	352	3	for	for	ADP
ftr-398	352	4	example	example	NOUN
ftr-398	352	5	,	,	PUNCT
ftr-398	352	6	has	have	VERB
ftr-398	352	7	no	no	DET
ftr-398	352	8	federal	federal	ADJ
ftr-398	352	9	estate	estate	NOUN
ftr-398	352	10	tax	tax	NOUN
ftr-398	352	11	,	,	PUNCT
ftr-398	352	12	providing	provide	VERB
ftr-398	352	13	a	a	DET
ftr-398	352	14	financial	financial	ADJ
ftr-398	352	15	incentive	incentive	NOUN
ftr-398	352	16	to	to	ADP
ftr-398	352	17	wealthy	wealthy	ADJ
ftr-398	352	18	u.s	u.s	PROPN
ftr-398	352	19	.	.	PROPN
ftr-398	352	20	persons	person	NOUN
ftr-398	352	21	to	to	PART
ftr-398	352	22	become	become	VERB
ftr-398	352	23	swiss	swiss	ADJ
ftr-398	352	24	residents	resident	NOUN
ftr-398	352	25	or	or	CCONJ
ftr-398	352	26	citizens	citizen	NOUN
ftr-398	352	27	and	and	CCONJ
ftr-398	352	28	be	be	AUX
ftr-398	352	29	subject	subject	ADJ
ftr-398	352	30	to	to	ADP
ftr-398	352	31	u.s	u.s	PROPN
ftr-398	352	32	.	.	PROPN
ftr-398	352	33	estate	estate	NOUN
ftr-398	352	34	taxes	taxis	NOUN
ftr-398	352	35	only	only	ADV
ftr-398	352	36	on	on	ADP
ftr-398	352	37	their	their	PRON
ftr-398	352	38	u.s	u.s	PROPN
ftr-398	352	39	.	.	PROPN
ftr-398	352	40	situs	situs	PROPN
ftr-398	352	41	property	property	PROPN
ftr-398	352	42	.	.	PUNCT
ftr-398	353	1	67	67	NUM
ftr-398	353	2	c.	c.	PROPN
ftr-398	353	3	summary	summary	NOUN
ftr-398	353	4	the	the	DET
ftr-398	353	5	u.s	u.s	PROPN
ftr-398	353	6	.	.	PROPN
ftr-398	353	7	taxes	taxis	NOUN
ftr-398	353	8	its	its	PRON
ftr-398	353	9	citizens	citizen	NOUN
ftr-398	353	10	and	and	CCONJ
ftr-398	353	11	resident	resident	ADJ
ftr-398	353	12	aliens	alien	NOUN
ftr-398	353	13	on	on	ADP
ftr-398	353	14	their	their	PRON
ftr-398	353	15	worldwide	worldwide	ADJ
ftr-398	353	16	income	income	NOUN
ftr-398	353	17	,	,	PUNCT
ftr-398	353	18	estates	estate	NOUN
ftr-398	353	19	,	,	PUNCT
ftr-398	353	20	and	and	CCONJ
ftr-398	353	21	gifts	gift	NOUN
ftr-398	353	22	,	,	PUNCT
ftr-398	353	23	whereas	whereas	SCONJ
ftr-398	353	24	nonresident	nonresident	ADJ
ftr-398	353	25	aliens	alien	NOUN
ftr-398	353	26	are	be	AUX
ftr-398	353	27	subject	subject	ADJ
ftr-398	353	28	to	to	ADP
ftr-398	353	29	limited	limited	ADJ
ftr-398	353	30	u.s	u.s	PROPN
ftr-398	353	31	.	.	PROPN
ftr-398	353	32	taxation	taxation	NOUN
ftr-398	353	33	only	only	ADV
ftr-398	353	34	.	.	PUNCT
ftr-398	354	1	consequently	consequently	ADV
ftr-398	354	2	,	,	PUNCT
ftr-398	354	3	an	an	DET
ftr-398	354	4	individual	individual	NOUN
ftr-398	354	5	’s	’s	PART
ftr-398	354	6	classification	classification	NOUN
ftr-398	354	7	as	as	ADP
ftr-398	354	8	a	a	DET
ftr-398	354	9	u.s	u.s	PROPN
ftr-398	354	10	.	.	PROPN
ftr-398	354	11	person	person	NOUN
ftr-398	354	12	or	or	CCONJ
ftr-398	354	13	as	as	ADP
ftr-398	354	14	a	a	DET
ftr-398	354	15	nonresident	nonresident	ADJ
ftr-398	354	16	alien	alien	NOUN
ftr-398	354	17	for	for	ADP
ftr-398	354	18	u.s	u.s	PROPN
ftr-398	354	19	.	.	PROPN
ftr-398	354	20	tax	tax	NOUN
ftr-398	354	21	purposes	purpose	NOUN
ftr-398	354	22	can	can	AUX
ftr-398	354	23	have	have	VERB
ftr-398	354	24	a	a	DET
ftr-398	354	25	significant	significant	ADJ
ftr-398	354	26	effect	effect	NOUN
ftr-398	354	27	on	on	ADP
ftr-398	354	28	the	the	DET
ftr-398	354	29	individual	individual	NOUN
ftr-398	354	30	’s	’s	PART
ftr-398	354	31	u.s	u.s	PROPN
ftr-398	354	32	.	.	PROPN
ftr-398	354	33	tax	tax	NOUN
ftr-398	354	34	liability	liability	NOUN
ftr-398	354	35	.	.	PUNCT
ftr-398	355	1	such	such	ADJ
ftr-398	355	2	differences	difference	NOUN
ftr-398	355	3	in	in	ADP
ftr-398	355	4	u.s	u.s	PROPN
ftr-398	355	5	.	.	PROPN
ftr-398	355	6	tax	tax	NOUN
ftr-398	355	7	liability	liability	NOUN
ftr-398	355	8	may	may	AUX
ftr-398	355	9	motivate	motivate	VERB
ftr-398	355	10	some	some	DET
ftr-398	355	11	wealthy	wealthy	ADJ
ftr-398	355	12	u.s	u.s	PROPN
ftr-398	355	13	.	.	PROPN
ftr-398	355	14	persons	person	NOUN
ftr-398	355	15	to	to	PART
ftr-398	355	16	expatriate	expatriate	VERB
ftr-398	355	17	and	and	CCONJ
ftr-398	355	18	be	be	AUX
ftr-398	355	19	taxed	tax	VERB
ftr-398	355	20	as	as	ADP
ftr-398	355	21	nonresident	nonresident	ADJ
ftr-398	355	22	aliens	alien	NOUN
ftr-398	355	23	.	.	PUNCT
ftr-398	356	1	to	to	PART
ftr-398	356	2	prevent	prevent	VERB
ftr-398	356	3	tax	tax	NOUN
ftr-398	356	4	-	-	PUNCT
ftr-398	356	5	motivated	motivate	VERB
ftr-398	356	6	expatriation	expatriation	NOUN
ftr-398	356	7	that	that	PRON
ftr-398	356	8	results	result	VERB
ftr-398	356	9	in	in	ADP
ftr-398	356	10	the	the	DET
ftr-398	356	11	avoidance	avoidance	NOUN
ftr-398	356	12	of	of	ADP
ftr-398	356	13	u.s	u.s	PROPN
ftr-398	356	14	.	.	PROPN
ftr-398	356	15	taxes	taxis	NOUN
ftr-398	356	16	,	,	PUNCT
ftr-398	356	17	the	the	DET
ftr-398	356	18	u.s	u.s	PROPN
ftr-398	356	19	.	.	PROPN
ftr-398	356	20	has	have	AUX
ftr-398	356	21	developed	develop	VERB
ftr-398	356	22	an	an	DET
ftr-398	356	23	alternative	alternative	ADJ
ftr-398	356	24	method	method	NOUN
ftr-398	356	25	of	of	ADP
ftr-398	356	26	taxation	taxation	NOUN
ftr-398	356	27	applicable	applicable	ADJ
ftr-398	356	28	only	only	ADV
ftr-398	356	29	to	to	ADP
ftr-398	356	30	expatriates	expatriate	NOUN
ftr-398	356	31	who	who	PRON
ftr-398	356	32	meet	meet	VERB
ftr-398	356	33	certain	certain	ADJ
ftr-398	356	34	criteria	criterion	NOUN
ftr-398	356	35	.	.	PUNCT
ftr-398	357	1	this	this	DET
ftr-398	357	2	alternative	alternative	ADJ
ftr-398	357	3	method	method	NOUN
ftr-398	357	4	of	of	ADP
ftr-398	357	5	taxation	taxation	NOUN
ftr-398	357	6	is	be	AUX
ftr-398	357	7	examined	examine	VERB
ftr-398	357	8	in	in	ADP
ftr-398	357	9	the	the	DET
ftr-398	357	10	next	next	ADJ
ftr-398	357	11	part	part	NOUN
ftr-398	357	12	of	of	ADP
ftr-398	357	13	this	this	DET
ftr-398	357	14	article	article	NOUN
ftr-398	357	15	.	.	PUNCT
ftr-398	358	1	iii	iii	PROPN
ftr-398	358	2	.	.	PUNCT
ftr-398	359	1	an	an	DET
ftr-398	359	2	alternative	alternative	ADJ
ftr-398	359	3	method	method	NOUN
ftr-398	359	4	of	of	ADP
ftr-398	359	5	taxation	taxation	NOUN
ftr-398	359	6	–	–	PUNCT
ftr-398	359	7	taxation	taxation	NOUN
ftr-398	359	8	of	of	ADP
ftr-398	359	9	expatriates	expatriate	NOUN
ftr-398	359	10	a.	a.	NOUN
ftr-398	359	11	background	background	NOUN
ftr-398	359	12	the	the	DET
ftr-398	359	13	alternative	alternative	ADJ
ftr-398	359	14	method	method	NOUN
ftr-398	359	15	of	of	ADP
ftr-398	359	16	taxation	taxation	NOUN
ftr-398	359	17	developed	develop	VERB
ftr-398	359	18	as	as	ADP
ftr-398	359	19	a	a	DET
ftr-398	359	20	result	result	NOUN
ftr-398	359	21	of	of	ADP
ftr-398	359	22	the	the	DET
ftr-398	359	23	immense	immense	ADJ
ftr-398	359	24	differences	difference	NOUN
ftr-398	359	25	between	between	ADP
ftr-398	359	26	the	the	DET
ftr-398	359	27	u.s	u.s	PROPN
ftr-398	359	28	.	.	PROPN
ftr-398	359	29	income	income	PROPN
ftr-398	359	30	,	,	PUNCT
ftr-398	359	31	estate	estate	NOUN
ftr-398	359	32	and	and	CCONJ
ftr-398	359	33	gift	gift	NOUN
ftr-398	359	34	taxation	taxation	NOUN
ftr-398	359	35	of	of	ADP
ftr-398	359	36	u.s	u.s	PROPN
ftr-398	359	37	.	.	PROPN
ftr-398	359	38	citizens	citizen	NOUN
ftr-398	359	39	and	and	CCONJ
ftr-398	359	40	resident	resident	ADJ
ftr-398	359	41	aliens	alien	NOUN
ftr-398	359	42	and	and	CCONJ
ftr-398	359	43	the	the	DET
ftr-398	359	44	u.s	u.s	PROPN
ftr-398	359	45	.	.	PROPN
ftr-398	359	46	income	income	PROPN
ftr-398	359	47	,	,	PUNCT
ftr-398	359	48	estate	estate	NOUN
ftr-398	359	49	,	,	PUNCT
ftr-398	359	50	and	and	CCONJ
ftr-398	359	51	gift	gift	NOUN
ftr-398	359	52	taxation	taxation	NOUN
ftr-398	359	53	of	of	ADP
ftr-398	359	54	nonresident	nonresident	ADJ
ftr-398	359	55	aliens	alien	NOUN
ftr-398	359	56	,	,	PUNCT
ftr-398	359	57	as	as	SCONJ
ftr-398	359	58	explained	explain	VERB
ftr-398	359	59	above	above	ADV
ftr-398	359	60	.	.	PUNCT
ftr-398	360	1	the	the	DET
ftr-398	360	2	need	need	NOUN
ftr-398	360	3	for	for	ADP
ftr-398	360	4	a	a	DET
ftr-398	360	5	special	special	ADJ
ftr-398	360	6	method	method	NOUN
ftr-398	360	7	of	of	ADP
ftr-398	360	8	taxation	taxation	NOUN
ftr-398	360	9	became	became	AUX
ftr-398	360	10	pressing	press	VERB
ftr-398	360	11	in	in	ADP
ftr-398	360	12	1966	1966	NUM
ftr-398	360	13	,	,	PUNCT
ftr-398	360	14	when	when	SCONJ
ftr-398	360	15	fita	fita	PROPN
ftr-398	360	16	eliminated	eliminate	VERB
ftr-398	360	17	the	the	DET
ftr-398	360	18	progressive	progressive	ADJ
ftr-398	360	19	income	income	NOUN
ftr-398	360	20	tax	tax	NOUN
ftr-398	360	21	rates	rate	NOUN
ftr-398	360	22	on	on	ADP
ftr-398	360	23	the	the	DET
ftr-398	360	24	u.s.-source	u.s.-source	ADJ
ftr-398	360	25	income	income	NOUN
ftr-398	360	26	of	of	ADP
ftr-398	360	27	nonresident	nonresident	ADJ
ftr-398	360	28	aliens	alien	NOUN
ftr-398	360	29	that	that	PRON
ftr-398	360	30	was	be	AUX
ftr-398	360	31	not	not	PART
ftr-398	360	32	effectively	effectively	ADV
ftr-398	360	33	connected	connect	VERB
ftr-398	360	34	with	with	ADP
ftr-398	360	35	a	a	DET
ftr-398	360	36	u.s	u.s	PROPN
ftr-398	360	37	.	.	PROPN
ftr-398	360	38	trade	trade	NOUN
ftr-398	360	39	or	or	CCONJ
ftr-398	360	40	business	business	NOUN
ftr-398	360	41	and	and	CCONJ
ftr-398	360	42	,	,	PUNCT
ftr-398	360	43	thus	thus	ADV
ftr-398	360	44	,	,	PUNCT
ftr-398	360	45	made	make	VERB
ftr-398	360	46	nonresident	nonresident	ADJ
ftr-398	360	47	alien	alien	ADJ
ftr-398	360	48	tax	tax	NOUN
ftr-398	360	49	status	status	NOUN
ftr-398	360	50	more	more	ADV
ftr-398	360	51	attractive	attractive	ADJ
ftr-398	360	52	.	.	PUNCT
ftr-398	361	1	u.s	u.s	PROPN
ftr-398	361	2	.	.	PROPN
ftr-398	361	3	individual	individual	ADJ
ftr-398	361	4	income	income	NOUN
ftr-398	361	5	and	and	CCONJ
ftr-398	361	6	estate	estate	NOUN
ftr-398	361	7	tax	tax	NOUN
ftr-398	361	8	rates	rate	NOUN
ftr-398	361	9	under	under	ADP
ftr-398	361	10	the	the	DET
ftr-398	361	11	1954	1954	NUM
ftr-398	361	12	code68	code68	NOUN
ftr-398	361	13	65	65	NUM
ftr-398	361	14	.	.	PUNCT
ftr-398	362	1	irc	irc	PROPN
ftr-398	362	2	§	§	PROPN
ftr-398	362	3	2001(c	2001(c	NOUN
ftr-398	362	4	)	)	PUNCT
ftr-398	362	5	.	.	PUNCT
ftr-398	363	1	66	66	NUM
ftr-398	363	2	.	.	PUNCT
ftr-398	364	1	i	i	PRON
ftr-398	364	2	d.	d.	PROPN
ftr-398	364	3	for	for	ADP
ftr-398	364	4	example	example	NOUN
ftr-398	364	5	,	,	PUNCT
ftr-398	364	6	for	for	ADP
ftr-398	364	7	estates	estate	NOUN
ftr-398	364	8	of	of	ADP
ftr-398	364	9	decedents	decedent	NOUN
ftr-398	364	10	dying	die	VERB
ftr-398	364	11	in	in	ADP
ftr-398	364	12	2003	2003	NUM
ftr-398	364	13	,	,	PUNCT
ftr-398	364	14	the	the	DET
ftr-398	364	15	applicable	applicable	ADJ
ftr-398	364	16	estate	estate	NOUN
ftr-398	364	17	tax	tax	NOUN
ftr-398	364	18	rate	rate	NOUN
ftr-398	364	19	was	be	AUX
ftr-398	364	20	49	49	NUM
ftr-398	364	21	%	%	NOUN
ftr-398	364	22	.	.	PUNCT
ftr-398	365	1	67	67	NUM
ftr-398	365	2	.	.	PUNCT
ftr-398	366	1	see	see	VERB
ftr-398	366	2	,	,	PUNCT
ftr-398	366	3	official	official	ADJ
ftr-398	366	4	swiss	swiss	PROPN
ftr-398	366	5	ministry	ministry	PROPN
ftr-398	366	6	resources	resource	NOUN
ftr-398	366	7	,	,	PUNCT
ftr-398	366	8	at	at	ADP
ftr-398	366	9	http://www.ch.ch	http://www.ch.ch	PROPN
ftr-398	366	10	.	.	PROPN
ftr-398	366	11	swiss	swiss	ADJ
ftr-398	366	12	cantons	canton	NOUN
ftr-398	366	13	impose	impose	VERB
ftr-398	366	14	estate	estate	NOUN
ftr-398	366	15	tax	tax	NOUN
ftr-398	366	16	,	,	PUNCT
ftr-398	366	17	but	but	CCONJ
ftr-398	366	18	rates	rate	NOUN
ftr-398	366	19	are	be	AUX
ftr-398	366	20	very	very	ADV
ftr-398	366	21	low	low	ADJ
ftr-398	366	22	compared	compare	VERB
ftr-398	366	23	to	to	ADP
ftr-398	366	24	rates	rate	NOUN
ftr-398	366	25	imposed	impose	VERB
ftr-398	366	26	by	by	ADP
ftr-398	366	27	other	other	ADJ
ftr-398	366	28	countries	country	NOUN
ftr-398	366	29	and	and	CCONJ
ftr-398	366	30	states	state	NOUN
ftr-398	366	31	.	.	PUNCT
ftr-398	367	1	68	68	NUM
ftr-398	367	2	.	.	PUNCT
ftr-398	368	1	pub	pub	NOUN
ftr-398	368	2	.	.	PUNCT
ftr-398	369	1	l.	l.	PROPN
ftr-398	369	2	no	no	INTJ
ftr-398	369	3	.	.	PROPN
ftr-398	369	4	89	89	NUM
ftr-398	369	5	-	-	SYM
ftr-398	369	6	809	809	NUM
ftr-398	369	7	,	,	PUNCT
ftr-398	369	8	80	80	NUM
ftr-398	369	9	stat	stat	NOUN
ftr-398	369	10	.	.	PUNCT
ftr-398	370	1	1541	1541	NUM
ftr-398	370	2	(	(	PUNCT
ftr-398	370	3	1966	1966	NUM
ftr-398	370	4	)	)	PUNCT
ftr-398	370	5	.	.	PUNCT
ftr-398	371	1	prior	prior	ADV
ftr-398	371	2	to	to	ADP
ftr-398	371	3	1966	1966	NUM
ftr-398	371	4	,	,	PUNCT
ftr-398	371	5	nonresident	nonresident	ADJ
ftr-398	371	6	aliens	alien	NOUN
ftr-398	371	7	engaged	engage	VERB
ftr-398	371	8	in	in	ADP
ftr-398	371	9	a	a	DET
ftr-398	371	10	u.s	u.s	PROPN
ftr-398	371	11	.	.	PROPN
ftr-398	371	12	trade	trade	PROPN
ftr-398	371	13	or	or	CCONJ
ftr-398	371	14	business	business	NOUN
ftr-398	371	15	were	be	AUX
ftr-398	371	16	subject	subject	ADJ
ftr-398	371	17	to	to	ADP
ftr-398	371	18	u.s	u.s	PROPN
ftr-398	371	19	.	.	PROPN
ftr-398	371	20	income	income	NOUN
ftr-398	371	21	tax	tax	NOUN
ftr-398	371	22	at	at	ADP
ftr-398	371	23	graduated	graduate	VERB
ftr-398	371	24	rates	rate	NOUN
ftr-398	371	25	on	on	ADP
ftr-398	371	26	all	all	DET
ftr-398	371	27	income	income	NOUN
ftr-398	371	28	derived	derive	VERB
ftr-398	371	29	from	from	ADP
ftr-398	371	30	u.s	u.s	PROPN
ftr-398	371	31	.	.	PROPN
ftr-398	371	32	sources	source	NOUN
ftr-398	371	33	,	,	PUNCT
ftr-398	371	34	including	include	VERB
ftr-398	371	35	dividends	dividend	NOUN
ftr-398	371	36	,	,	PUNCT
ftr-398	371	37	interest	interest	NOUN
ftr-398	371	38	and	and	CCONJ
ftr-398	371	39	other	other	ADJ
ftr-398	371	40	fixed	fix	VERB
ftr-398	371	41	or	or	CCONJ
ftr-398	371	42	determinable	determinable	ADJ
ftr-398	371	43	,	,	PUNCT
ftr-398	371	44	annual	annual	ADJ
ftr-398	371	45	or	or	CCONJ
ftr-398	371	46	periodical	periodical	ADJ
ftr-398	371	47	income	income	NOUN
ftr-398	371	48	.	.	PUNCT
ftr-398	372	1	nonresident	nonresident	ADJ
ftr-398	372	2	aliens	alien	NOUN
ftr-398	372	3	were	be	AUX
ftr-398	372	4	also	also	ADV
ftr-398	372	5	subject	subject	ADJ
ftr-398	372	6	to	to	ADP
ftr-398	372	7	2005	2005	NUM
ftr-398	372	8	is	be	AUX
ftr-398	372	9	the	the	DET
ftr-398	372	10	nation	nation	NOUN
ftr-398	372	11	of	of	ADP
ftr-398	372	12	immigrants	immigrant	NOUN
ftr-398	372	13	punishing	punish	VERB
ftr-398	372	14	its	its	PRON
ftr-398	372	15	emigrants	emigrant	NOUN
ftr-398	372	16	21	21	NUM
ftr-398	372	17	were	be	AUX
ftr-398	372	18	quite	quite	ADV
ftr-398	372	19	high	high	ADJ
ftr-398	372	20	–	–	PUNCT
ftr-398	372	21	an	an	DET
ftr-398	372	22	individual	individual	NOUN
ftr-398	372	23	with	with	ADP
ftr-398	372	24	$	$	SYM
ftr-398	372	25	200,000	200,000	NUM
ftr-398	372	26	in	in	ADP
ftr-398	372	27	annual	annual	ADJ
ftr-398	372	28	income	income	NOUN
ftr-398	372	29	was	be	AUX
ftr-398	372	30	subject	subject	ADJ
ftr-398	372	31	to	to	ADP
ftr-398	372	32	u.s	u.s	PROPN
ftr-398	372	33	.	.	PROPN
ftr-398	372	34	income	income	NOUN
ftr-398	372	35	tax	tax	NOUN
ftr-398	372	36	at	at	ADP
ftr-398	372	37	a	a	DET
ftr-398	372	38	rate	rate	NOUN
ftr-398	372	39	of	of	ADP
ftr-398	372	40	approximately	approximately	ADV
ftr-398	372	41	90	90	NUM
ftr-398	372	42	%	%	NOUN
ftr-398	372	43	.	.	PUNCT
ftr-398	373	1	similarly	similarly	ADV
ftr-398	373	2	,	,	PUNCT
ftr-398	373	3	a	a	DET
ftr-398	373	4	u.s.69	u.s.69	PROPN
ftr-398	373	5	decedent	decedent	NOUN
ftr-398	373	6	leaving	leave	VERB
ftr-398	373	7	an	an	DET
ftr-398	373	8	estate	estate	NOUN
ftr-398	373	9	of	of	ADP
ftr-398	373	10	$	$	SYM
ftr-398	373	11	2	2	NUM
ftr-398	373	12	million	million	NUM
ftr-398	373	13	was	be	AUX
ftr-398	373	14	subject	subject	ADJ
ftr-398	373	15	to	to	ADP
ftr-398	373	16	u.s	u.s	PROPN
ftr-398	373	17	.	.	PROPN
ftr-398	373	18	estate	estate	NOUN
ftr-398	373	19	tax	tax	NOUN
ftr-398	373	20	at	at	ADP
ftr-398	373	21	a	a	DET
ftr-398	373	22	rate	rate	NOUN
ftr-398	373	23	of	of	ADP
ftr-398	373	24	approximately	approximately	ADV
ftr-398	373	25	50%.70	50%.70	NUM
ftr-398	373	26	without	without	ADP
ftr-398	373	27	the	the	DET
ftr-398	373	28	existence	existence	NOUN
ftr-398	373	29	of	of	ADP
ftr-398	373	30	a	a	DET
ftr-398	373	31	“	"	PUNCT
ftr-398	373	32	special	special	ADJ
ftr-398	373	33	”	"	PUNCT
ftr-398	373	34	method	method	NOUN
ftr-398	373	35	of	of	ADP
ftr-398	373	36	taxation	taxation	NOUN
ftr-398	373	37	,	,	PUNCT
ftr-398	373	38	wealthy	wealthy	ADJ
ftr-398	373	39	u.s	u.s	PROPN
ftr-398	373	40	.	.	PROPN
ftr-398	373	41	citizens	citizen	NOUN
ftr-398	373	42	could	could	AUX
ftr-398	373	43	potentially	potentially	ADV
ftr-398	373	44	renounce	renounce	VERB
ftr-398	373	45	their	their	PRON
ftr-398	373	46	citizenship	citizenship	NOUN
ftr-398	373	47	and	and	CCONJ
ftr-398	373	48	u.s	u.s	PROPN
ftr-398	373	49	.	.	PROPN
ftr-398	373	50	resident	resident	ADJ
ftr-398	373	51	aliens	alien	NOUN
ftr-398	373	52	could	could	AUX
ftr-398	373	53	terminate	terminate	VERB
ftr-398	373	54	their	their	PRON
ftr-398	373	55	u.s	u.s	PROPN
ftr-398	373	56	.	.	PROPN
ftr-398	373	57	residency	residency	NOUN
ftr-398	373	58	,	,	PUNCT
ftr-398	373	59	transfer	transfer	VERB
ftr-398	373	60	their	their	PRON
ftr-398	373	61	assets	asset	NOUN
ftr-398	373	62	accumulated	accumulate	VERB
ftr-398	373	63	in	in	ADP
ftr-398	373	64	the	the	DET
ftr-398	373	65	u.s	u.s	PROPN
ftr-398	373	66	.	.	PROPN
ftr-398	373	67	to	to	ADP
ftr-398	373	68	their	their	PRON
ftr-398	373	69	new	new	ADJ
ftr-398	373	70	home	home	NOUN
ftr-398	373	71	country	country	NOUN
ftr-398	373	72	,	,	PUNCT
ftr-398	373	73	potentially	potentially	ADV
ftr-398	373	74	without	without	ADP
ftr-398	373	75	recognizing	recognize	VERB
ftr-398	373	76	any	any	PRON
ftr-398	373	77	of	of	ADP
ftr-398	373	78	the	the	DET
ftr-398	373	79	accrued	accrue	VERB
ftr-398	373	80	gain	gain	NOUN
ftr-398	373	81	,	,	PUNCT
ftr-398	373	82	and	and	CCONJ
ftr-398	373	83	later	later	ADV
ftr-398	373	84	return	return	VERB
ftr-398	373	85	to	to	ADP
ftr-398	373	86	the	the	DET
ftr-398	373	87	u.s	u.s	PROPN
ftr-398	373	88	.	.	PROPN
ftr-398	373	89	for	for	ADP
ftr-398	373	90	up	up	ADP
ftr-398	373	91	to	to	PART
ftr-398	373	92	120	120	NUM
ftr-398	373	93	days	day	NOUN
ftr-398	373	94	a	a	DET
ftr-398	373	95	year	year	NOUN
ftr-398	373	96	and	and	CCONJ
ftr-398	373	97	be	be	AUX
ftr-398	373	98	subject	subject	ADJ
ftr-398	373	99	to	to	ADP
ftr-398	373	100	u.s	u.s	PROPN
ftr-398	373	101	.	.	PROPN
ftr-398	373	102	taxation	taxation	NOUN
ftr-398	373	103	as	as	ADP
ftr-398	373	104	nonresident	nonresident	ADJ
ftr-398	373	105	aliens	alien	NOUN
ftr-398	373	106	only	only	ADV
ftr-398	373	107	.	.	PUNCT
ftr-398	374	1	these	these	DET
ftr-398	374	2	tax	tax	NOUN
ftr-398	374	3	-	-	PUNCT
ftr-398	374	4	motivated	motivate	VERB
ftr-398	374	5	expatriates	expatriate	NOUN
ftr-398	374	6	could	could	AUX
ftr-398	374	7	leave	leave	VERB
ftr-398	374	8	all	all	PRON
ftr-398	374	9	of	of	ADP
ftr-398	374	10	their	their	PRON
ftr-398	374	11	non	non	ADJ
ftr-398	374	12	-	-	ADJ
ftr-398	374	13	u.s.-source	u.s.-source	ADJ
ftr-398	374	14	income	income	NOUN
ftr-398	374	15	and	and	CCONJ
ftr-398	374	16	assets	asset	NOUN
ftr-398	374	17	outside	outside	ADP
ftr-398	374	18	of	of	ADP
ftr-398	374	19	the	the	DET
ftr-398	374	20	taxing	tax	VERB
ftr-398	374	21	power	power	NOUN
ftr-398	374	22	of	of	ADP
ftr-398	374	23	the	the	DET
ftr-398	374	24	u.s	u.s	PROPN
ftr-398	374	25	.	.	PROPN
ftr-398	374	26	,	,	PUNCT
ftr-398	374	27	and	and	CCONJ
ftr-398	374	28	yet	yet	ADV
ftr-398	374	29	continue	continue	VERB
ftr-398	374	30	to	to	PART
ftr-398	374	31	spend	spend	VERB
ftr-398	374	32	a	a	DET
ftr-398	374	33	significant	significant	ADJ
ftr-398	374	34	amount	amount	NOUN
ftr-398	374	35	of	of	ADP
ftr-398	374	36	their	their	PRON
ftr-398	374	37	time	time	NOUN
ftr-398	374	38	in	in	ADP
ftr-398	374	39	the	the	DET
ftr-398	374	40	u.s	u.s	PROPN
ftr-398	374	41	.	.	PROPN
ftr-398	374	42	with	with	ADP
ftr-398	374	43	family	family	NOUN
ftr-398	374	44	and	and	CCONJ
ftr-398	374	45	friends	friend	NOUN
ftr-398	374	46	and	and	CCONJ
ftr-398	374	47	enjoy	enjoy	VERB
ftr-398	374	48	the	the	DET
ftr-398	374	49	benefits	benefit	NOUN
ftr-398	374	50	offered	offer	VERB
ftr-398	374	51	by	by	ADP
ftr-398	374	52	their	their	PRON
ftr-398	374	53	former	former	ADJ
ftr-398	374	54	home	home	NOUN
ftr-398	374	55	country	country	NOUN
ftr-398	374	56	.	.	PUNCT
ftr-398	375	1	consequently	consequently	ADV
ftr-398	375	2	,	,	PUNCT
ftr-398	375	3	to	to	PART
ftr-398	375	4	avoid	avoid	VERB
ftr-398	375	5	such	such	ADJ
ftr-398	375	6	perceived	perceive	VERB
ftr-398	375	7	abuses	abuse	NOUN
ftr-398	375	8	,	,	PUNCT
ftr-398	375	9	an	an	DET
ftr-398	375	10	alternative	alternative	ADJ
ftr-398	375	11	method	method	NOUN
ftr-398	375	12	of	of	ADP
ftr-398	375	13	taxation	taxation	NOUN
ftr-398	375	14	was	be	AUX
ftr-398	375	15	developed	develop	VERB
ftr-398	375	16	to	to	PART
ftr-398	375	17	apply	apply	VERB
ftr-398	375	18	for	for	ADP
ftr-398	375	19	a	a	DET
ftr-398	375	20	limited	limited	ADJ
ftr-398	375	21	time	time	NOUN
ftr-398	375	22	period	period	NOUN
ftr-398	375	23	to	to	ADP
ftr-398	375	24	those	those	DET
ftr-398	375	25	u.s	u.s	PROPN
ftr-398	375	26	.	.	PROPN
ftr-398	375	27	citizens	citizen	NOUN
ftr-398	375	28	who	who	PRON
ftr-398	375	29	renounce	renounce	VERB
ftr-398	375	30	their	their	PRON
ftr-398	375	31	u.s	u.s	PROPN
ftr-398	375	32	.	.	PROPN
ftr-398	375	33	citizenship	citizenship	NOUN
ftr-398	375	34	and	and	CCONJ
ftr-398	375	35	to	to	ADP
ftr-398	375	36	those	those	DET
ftr-398	375	37	u.s	u.s	PROPN
ftr-398	375	38	.	.	PROPN
ftr-398	375	39	resident	resident	ADJ
ftr-398	375	40	aliens	alien	NOUN
ftr-398	375	41	who	who	PRON
ftr-398	375	42	terminate	terminate	VERB
ftr-398	375	43	their	their	PRON
ftr-398	375	44	u.s	u.s	PROPN
ftr-398	375	45	.	.	PROPN
ftr-398	375	46	residency	residency	NOUN
ftr-398	375	47	(	(	PUNCT
ftr-398	375	48	and	and	CCONJ
ftr-398	375	49	meet	meet	VERB
ftr-398	375	50	certain	certain	ADJ
ftr-398	375	51	other	other	ADJ
ftr-398	375	52	requirements	requirement	NOUN
ftr-398	375	53	)	)	PUNCT
ftr-398	375	54	,	,	PUNCT
ftr-398	375	55	with	with	ADP
ftr-398	375	56	the	the	DET
ftr-398	375	57	purpose	purpose	NOUN
ftr-398	375	58	of	of	ADP
ftr-398	375	59	avoiding	avoid	VERB
ftr-398	375	60	u.s	u.s	PROPN
ftr-398	375	61	.	.	PROPN
ftr-398	375	62	taxes	taxis	NOUN
ftr-398	375	63	.	.	PUNCT
ftr-398	376	1	b.	b.	PROPN
ftr-398	376	2	expatriation	expatriation	PROPN
ftr-398	376	3	provisions	provision	NOUN
ftr-398	376	4	under	under	ADP
ftr-398	376	5	fita	fita	PROPN
ftr-398	376	6	fita	fita	PROPN
ftr-398	376	7	introduced	introduce	VERB
ftr-398	376	8	the	the	DET
ftr-398	376	9	expatriation	expatriation	NOUN
ftr-398	376	10	provisions	provision	NOUN
ftr-398	376	11	in	in	ADP
ftr-398	376	12	section	section	NOUN
ftr-398	376	13	877	877	NUM
ftr-398	376	14	,	,	PUNCT
ftr-398	376	15	subjecting	subject	VERB
ftr-398	376	16	former	former	ADJ
ftr-398	376	17	u.s	u.s	PROPN
ftr-398	376	18	.	.	PROPN
ftr-398	376	19	citizens	citizen	NOUN
ftr-398	376	20	to	to	ADP
ftr-398	376	21	u.s	u.s	PROPN
ftr-398	376	22	.	.	PROPN
ftr-398	376	23	income	income	NOUN
ftr-398	376	24	tax	tax	NOUN
ftr-398	376	25	on	on	ADP
ftr-398	376	26	u.s.-source	u.s.-source	ADJ
ftr-398	376	27	income	income	NOUN
ftr-398	376	28	and	and	CCONJ
ftr-398	376	29	on	on	ADP
ftr-398	376	30	income	income	NOUN
ftr-398	376	31	effectively	effectively	ADV
ftr-398	376	32	connected	connect	VERB
ftr-398	376	33	with	with	ADP
ftr-398	376	34	a	a	DET
ftr-398	376	35	u.s	u.s	PROPN
ftr-398	376	36	.	.	PROPN
ftr-398	376	37	trade	trade	NOUN
ftr-398	376	38	or	or	CCONJ
ftr-398	376	39	business	business	NOUN
ftr-398	376	40	for	for	ADP
ftr-398	376	41	a	a	DET
ftr-398	376	42	period	period	NOUN
ftr-398	376	43	of	of	ADP
ftr-398	376	44	ten	ten	NUM
ftr-398	376	45	years	year	NOUN
ftr-398	376	46	following	follow	VERB
ftr-398	376	47	termination	termination	NOUN
ftr-398	376	48	of	of	ADP
ftr-398	376	49	u.s	u.s	PROPN
ftr-398	376	50	.	.	PROPN
ftr-398	376	51	citizenship	citizenship	NOUN
ftr-398	376	52	if	if	SCONJ
ftr-398	376	53	such	such	ADJ
ftr-398	376	54	termination	termination	NOUN
ftr-398	376	55	had	have	VERB
ftr-398	376	56	as	as	ADP
ftr-398	376	57	one	one	NUM
ftr-398	376	58	of	of	ADP
ftr-398	376	59	its	its	PRON
ftr-398	376	60	principal	principal	ADJ
ftr-398	376	61	purposes	purpose	NOUN
ftr-398	376	62	the	the	DET
ftr-398	376	63	avoidance	avoidance	NOUN
ftr-398	376	64	of	of	ADP
ftr-398	376	65	u.s	u.s	PROPN
ftr-398	376	66	.	.	PROPN
ftr-398	376	67	taxes.71	taxes.71	PROPN
ftr-398	376	68	gains	gain	NOUN
ftr-398	376	69	from	from	ADP
ftr-398	376	70	the	the	DET
ftr-398	376	71	sale	sale	NOUN
ftr-398	376	72	or	or	CCONJ
ftr-398	376	73	exchange	exchange	NOUN
ftr-398	376	74	of	of	ADP
ftr-398	376	75	property	property	NOUN
ftr-398	376	76	(	(	PUNCT
ftr-398	376	77	other	other	ADJ
ftr-398	376	78	than	than	ADP
ftr-398	376	79	stock	stock	NOUN
ftr-398	376	80	or	or	CCONJ
ftr-398	376	81	debt	debt	NOUN
ftr-398	376	82	obligations	obligation	NOUN
ftr-398	376	83	)	)	PUNCT
ftr-398	376	84	located	locate	VERB
ftr-398	376	85	in	in	ADP
ftr-398	376	86	the	the	DET
ftr-398	376	87	u.s	u.s	PROPN
ftr-398	376	88	.	.	PROPN
ftr-398	376	89	and	and	CCONJ
ftr-398	376	90	gains	gain	NOUN
ftr-398	376	91	from	from	ADP
ftr-398	376	92	the	the	DET
ftr-398	376	93	sale	sale	NOUN
ftr-398	376	94	or	or	CCONJ
ftr-398	376	95	exchange	exchange	NOUN
ftr-398	376	96	of	of	ADP
ftr-398	376	97	stock	stock	NOUN
ftr-398	376	98	of	of	ADP
ftr-398	376	99	a	a	DET
ftr-398	376	100	u.s	u.s	PROPN
ftr-398	376	101	.	.	PROPN
ftr-398	376	102	corporation	corporation	NOUN
ftr-398	376	103	or	or	CCONJ
ftr-398	376	104	a	a	DET
ftr-398	376	105	debt	debt	NOUN
ftr-398	376	106	obligation	obligation	NOUN
ftr-398	376	107	of	of	ADP
ftr-398	376	108	a	a	DET
ftr-398	376	109	u.s	u.s	PROPN
ftr-398	376	110	.	.	PROPN
ftr-398	376	111	person	person	NOUN
ftr-398	376	112	were	be	AUX
ftr-398	376	113	considered	consider	VERB
ftr-398	376	114	u.s	u.s	PROPN
ftr-398	376	115	.	.	PROPN
ftr-398	376	116	sources	source	NOUN
ftr-398	376	117	for	for	ADP
ftr-398	376	118	the	the	DET
ftr-398	376	119	purpose	purpose	NOUN
ftr-398	376	120	of	of	ADP
ftr-398	376	121	the	the	DET
ftr-398	376	122	expatriation	expatriation	NOUN
ftr-398	376	123	provisions	provision	NOUN
ftr-398	376	124	.	.	PUNCT
ftr-398	377	1	in	in	ADP
ftr-398	377	2	addition	addition	NOUN
ftr-398	377	3	,	,	PUNCT
ftr-398	377	4	fita	fita	PROPN
ftr-398	377	5	added	add	VERB
ftr-398	377	6	ection	ection	NOUN
ftr-398	377	7	2107	2107	NUM
ftr-398	377	8	to	to	ADP
ftr-398	377	9	the	the	DET
ftr-398	377	10	expatriation	expatriation	NOUN
ftr-398	377	11	provisions	provision	NOUN
ftr-398	377	12	,	,	PUNCT
ftr-398	377	13	discouraging	discourage	VERB
ftr-398	377	14	u.s	u.s	PROPN
ftr-398	377	15	.	.	PROPN
ftr-398	377	16	citizens	citizen	NOUN
ftr-398	377	17	from	from	ADP
ftr-398	377	18	renouncing	renounce	VERB
ftr-398	377	19	their	their	PRON
ftr-398	377	20	u.s	u.s	PROPN
ftr-398	377	21	.	.	PROPN
ftr-398	377	22	citizenship	citizenship	NOUN
ftr-398	377	23	to	to	PART
ftr-398	377	24	become	become	VERB
ftr-398	377	25	nonresident	nonresident	ADJ
ftr-398	377	26	aliens	alien	NOUN
ftr-398	377	27	for	for	ADP
ftr-398	377	28	u.s	u.s	PROPN
ftr-398	377	29	.	.	PROPN
ftr-398	377	30	estate	estate	NOUN
ftr-398	377	31	tax	tax	NOUN
ftr-398	377	32	purposes	purpose	NOUN
ftr-398	377	33	.	.	PUNCT
ftr-398	378	1	congress	congress	PROPN
ftr-398	378	2	felt	feel	VERB
ftr-398	378	3	that	that	SCONJ
ftr-398	378	4	it	it	PRON
ftr-398	378	5	was	be	AUX
ftr-398	378	6	“	"	PUNCT
ftr-398	378	7	doubtful	doubtful	ADJ
ftr-398	378	8	that	that	SCONJ
ftr-398	378	9	many	many	ADJ
ftr-398	378	10	citizens	citizen	NOUN
ftr-398	378	11	would	would	AUX
ftr-398	378	12	expatriate	expatriate	VERB
ftr-398	378	13	for	for	ADP
ftr-398	378	14	this	this	DET
ftr-398	378	15	reason	reason	NOUN
ftr-398	378	16	,	,	PUNCT
ftr-398	378	17	”	"	PUNCT
ftr-398	378	18	but	but	CCONJ
ftr-398	378	19	noted	note	VERB
ftr-398	378	20	that	that	SCONJ
ftr-398	378	21	u.s	u.s	PROPN
ftr-398	378	22	.	.	PROPN
ftr-398	378	23	estate	estate	NOUN
ftr-398	378	24	tax	tax	NOUN
ftr-398	378	25	on	on	ADP
ftr-398	378	26	u.s	u.s	PROPN
ftr-398	378	27	.	.	PROPN
ftr-398	378	28	situs	situs	PROPN
ftr-398	378	29	property	property	NOUN
ftr-398	378	30	(	(	PUNCT
ftr-398	378	31	real	real	ADJ
ftr-398	378	32	or	or	CCONJ
ftr-398	378	33	intangible	intangible	ADJ
ftr-398	378	34	)	)	PUNCT
ftr-398	378	35	,	,	PUNCT
ftr-398	378	36	and	and	CCONJ
ftr-398	378	37	to	to	ADP
ftr-398	378	38	u.s	u.s	PROPN
ftr-398	378	39	.	.	PROPN
ftr-398	378	40	gift	gift	NOUN
ftr-398	378	41	tax	tax	NOUN
ftr-398	378	42	on	on	ADP
ftr-398	378	43	u.s	u.s	PROPN
ftr-398	378	44	.	.	PROPN
ftr-398	378	45	situs	situs	PROPN
ftr-398	378	46	tangible	tangible	ADJ
ftr-398	378	47	property	property	NOUN
ftr-398	378	48	.	.	PUNCT
ftr-398	379	1	however	however	ADV
ftr-398	379	2	,	,	PUNCT
ftr-398	379	3	nonresident	nonresident	ADJ
ftr-398	379	4	aliens	alien	NOUN
ftr-398	379	5	were	be	AUX
ftr-398	379	6	not	not	PART
ftr-398	379	7	subject	subject	ADJ
ftr-398	379	8	to	to	ADP
ftr-398	379	9	u.s	u.s	PROPN
ftr-398	379	10	.	.	PROPN
ftr-398	379	11	tax	tax	NOUN
ftr-398	379	12	on	on	ADP
ftr-398	379	13	any	any	DET
ftr-398	379	14	foreign	foreign	ADJ
ftr-398	379	15	-	-	PUNCT
ftr-398	379	16	source	source	NOUN
ftr-398	379	17	income	income	NOUN
ftr-398	379	18	,	,	PUNCT
ftr-398	379	19	even	even	ADV
ftr-398	379	20	if	if	SCONJ
ftr-398	379	21	such	such	ADJ
ftr-398	379	22	income	income	NOUN
ftr-398	379	23	was	be	AUX
ftr-398	379	24	earned	earn	VERB
ftr-398	379	25	by	by	ADP
ftr-398	379	26	a	a	DET
ftr-398	379	27	u.s	u.s	PROPN
ftr-398	379	28	.	.	PROPN
ftr-398	379	29	business	business	NOUN
ftr-398	379	30	.	.	PUNCT
ftr-398	380	1	see	see	VERB
ftr-398	380	2	h.r	h.r	PROPN
ftr-398	380	3	.	.	PROPN
ftr-398	380	4	rep	rep	PROPN
ftr-398	380	5	.	.	PROPN
ftr-398	381	1	no	no	PROPN
ftr-398	381	2	.	.	NOUN
ftr-398	381	3	89	89	NUM
ftr-398	381	4	-	-	SYM
ftr-398	381	5	1450	1450	NUM
ftr-398	381	6	,	,	PUNCT
ftr-398	381	7	pt	pt	X
ftr-398	381	8	.	.	NOUN
ftr-398	381	9	4	4	NUM
ftr-398	381	10	,	,	PUNCT
ftr-398	381	11	at	at	ADP
ftr-398	381	12	22	22	NUM
ftr-398	381	13	-	-	SYM
ftr-398	381	14	23	23	NUM
ftr-398	381	15	(	(	PUNCT
ftr-398	381	16	1966	1966	NUM
ftr-398	381	17	)	)	PUNCT
ftr-398	381	18	,	,	PUNCT
ftr-398	381	19	reprinted	reprint	VERB
ftr-398	381	20	in	in	ADP
ftr-398	381	21	1966	1966	NUM
ftr-398	381	22	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-398	381	23	.	.	PUNCT
ftr-398	382	1	965	965	NUM
ftr-398	382	2	,	,	PUNCT
ftr-398	382	3	9991000	9991000	NUM
ftr-398	382	4	.	.	PUNCT
ftr-398	383	1	69	69	NUM
ftr-398	383	2	.	.	PUNCT
ftr-398	384	1	irc	irc	PROPN
ftr-398	384	2	§	§	PROPN
ftr-398	384	3	1	1	NUM
ftr-398	384	4	(	(	PUNCT
ftr-398	384	5	1954	1954	NUM
ftr-398	384	6	)	)	PUNCT
ftr-398	384	7	.	.	PUNCT
ftr-398	385	1	the	the	DET
ftr-398	385	2	1954	1954	NUM
ftr-398	385	3	code	code	NOUN
ftr-398	385	4	,	,	PUNCT
ftr-398	385	5	as	as	SCONJ
ftr-398	385	6	amended	amend	VERB
ftr-398	385	7	,	,	PUNCT
ftr-398	385	8	was	be	AUX
ftr-398	385	9	in	in	ADP
ftr-398	385	10	effect	effect	NOUN
ftr-398	385	11	in	in	ADP
ftr-398	385	12	1966	1966	NUM
ftr-398	385	13	.	.	PUNCT
ftr-398	386	1	70	70	NUM
ftr-398	386	2	.	.	PUNCT
ftr-398	387	1	irc	irc	PROPN
ftr-398	387	2	§	§	PROPN
ftr-398	387	3	2001	2001	NUM
ftr-398	387	4	(	(	PUNCT
ftr-398	387	5	1954	1954	NUM
ftr-398	387	6	)	)	PUNCT
ftr-398	387	7	.	.	PUNCT
ftr-398	388	1	71	71	NUM
ftr-398	388	2	.	.	PUNCT
ftr-398	389	1	irc	irc	PROPN
ftr-398	389	2	§	§	PROPN
ftr-398	389	3	877	877	NUM
ftr-398	389	4	(	(	PUNCT
ftr-398	389	5	1966	1966	NUM
ftr-398	389	6	)	)	PUNCT
ftr-398	389	7	.	.	PUNCT
ftr-398	390	1	22	22	NUM
ftr-398	390	2	florida	florida	PROPN
ftr-398	390	3	tax	tax	NOUN
ftr-398	390	4	review	review	NOUN
ftr-398	390	5	[	[	X
ftr-398	390	6	vol.7:1	vol.7:1	ADP
ftr-398	390	7	the	the	DET
ftr-398	390	8	removal	removal	NOUN
ftr-398	390	9	of	of	ADP
ftr-398	390	10	such	such	ADJ
ftr-398	390	11	incentive	incentive	NOUN
ftr-398	390	12	is	be	AUX
ftr-398	390	13	desirable	desirable	ADJ
ftr-398	390	14	nonetheless	nonetheless	ADV
ftr-398	390	15	.	.	PUNCT
ftr-398	391	1	consequently,72	consequently,72	NOUN
ftr-398	391	2	section	section	NOUN
ftr-398	391	3	2107	2107	NUM
ftr-398	391	4	imposed	impose	VERB
ftr-398	391	5	u.s	u.s	PROPN
ftr-398	391	6	.	.	PROPN
ftr-398	391	7	estate	estate	NOUN
ftr-398	391	8	tax	tax	NOUN
ftr-398	391	9	on	on	ADP
ftr-398	391	10	the	the	DET
ftr-398	391	11	gross	gross	ADJ
ftr-398	391	12	estate	estate	NOUN
ftr-398	391	13	,	,	PUNCT
ftr-398	391	14	comprised	comprise	VERB
ftr-398	391	15	of	of	ADP
ftr-398	391	16	u.s	u.s	PROPN
ftr-398	391	17	.	.	PROPN
ftr-398	391	18	situs	situs	PROPN
ftr-398	391	19	property	property	NOUN
ftr-398	391	20	,	,	PUNCT
ftr-398	391	21	of	of	ADP
ftr-398	391	22	every	every	DET
ftr-398	391	23	former	former	ADJ
ftr-398	391	24	u.s	u.s	PROPN
ftr-398	391	25	.	.	PROPN
ftr-398	391	26	citizen	citizen	PROPN
ftr-398	391	27	who	who	PRON
ftr-398	391	28	renounced	renounce	VERB
ftr-398	391	29	her	her	PRON
ftr-398	391	30	u.s	u.s	PROPN
ftr-398	391	31	.	.	PROPN
ftr-398	391	32	citizenship	citizenship	NOUN
ftr-398	391	33	with	with	ADP
ftr-398	391	34	a	a	DET
ftr-398	391	35	principal	principal	ADJ
ftr-398	391	36	purpose	purpose	NOUN
ftr-398	391	37	of	of	ADP
ftr-398	391	38	avoiding	avoid	VERB
ftr-398	391	39	u.s	u.s	PROPN
ftr-398	391	40	.	.	PROPN
ftr-398	391	41	estate	estate	NOUN
ftr-398	391	42	taxes	taxis	NOUN
ftr-398	391	43	and	and	CCONJ
ftr-398	391	44	provided	provide	VERB
ftr-398	391	45	for	for	ADP
ftr-398	391	46	a	a	DET
ftr-398	391	47	look	look	VERB
ftr-398	391	48	-	-	PUNCT
ftr-398	391	49	through	through	ADP
ftr-398	391	50	rule	rule	NOUN
ftr-398	391	51	to	to	PART
ftr-398	391	52	expand	expand	VERB
ftr-398	391	53	u.s	u.s	PROPN
ftr-398	391	54	.	.	PROPN
ftr-398	391	55	estate	estate	NOUN
ftr-398	391	56	taxes	taxis	NOUN
ftr-398	391	57	on	on	ADP
ftr-398	391	58	u.s	u.s	PROPN
ftr-398	391	59	.	.	PROPN
ftr-398	391	60	situs	situs	PROPN
ftr-398	391	61	assets	asset	NOUN
ftr-398	391	62	held	hold	VERB
ftr-398	391	63	by	by	ADP
ftr-398	391	64	the	the	DET
ftr-398	391	65	expatriate	expatriate	NOUN
ftr-398	391	66	through	through	ADP
ftr-398	391	67	a	a	DET
ftr-398	391	68	cfc	cfc	NOUN
ftr-398	391	69	.	.	PUNCT
ftr-398	392	1	with	with	ADP
ftr-398	392	2	respect	respect	NOUN
ftr-398	392	3	to	to	ADP
ftr-398	392	4	u.s	u.s	PROPN
ftr-398	392	5	.	.	PROPN
ftr-398	392	6	gift	gift	PROPN
ftr-398	392	7	tax,73	tax,73	NOUN
ftr-398	392	8	fita	fita	PROPN
ftr-398	392	9	added	add	VERB
ftr-398	392	10	section	section	NOUN
ftr-398	392	11	2501(a)(3	2501(a)(3	NOUN
ftr-398	392	12	)	)	PUNCT
ftr-398	392	13	,	,	PUNCT
ftr-398	392	14	which	which	PRON
ftr-398	392	15	provided	provide	VERB
ftr-398	392	16	that	that	SCONJ
ftr-398	392	17	the	the	DET
ftr-398	392	18	intangibles	intangible	NOUN
ftr-398	392	19	exception	exception	NOUN
ftr-398	392	20	ordinarily	ordinarily	ADV
ftr-398	392	21	available	available	ADJ
ftr-398	392	22	to	to	PART
ftr-398	392	23	nonresident	nonresident	VERB
ftr-398	392	24	aliens	alien	NOUN
ftr-398	392	25	under	under	ADP
ftr-398	392	26	section	section	NOUN
ftr-398	392	27	2501(a)(2	2501(a)(2	NUM
ftr-398	392	28	)	)	PUNCT
ftr-398	392	29	was	be	AUX
ftr-398	392	30	not	not	PART
ftr-398	392	31	applicable	applicable	ADJ
ftr-398	392	32	to	to	ADP
ftr-398	392	33	those	those	DET
ftr-398	392	34	former	former	ADJ
ftr-398	392	35	u.s	u.s	PROPN
ftr-398	392	36	.	.	PROPN
ftr-398	392	37	citizens	citizen	NOUN
ftr-398	392	38	who	who	PRON
ftr-398	392	39	terminated	terminate	VERB
ftr-398	392	40	their	their	PRON
ftr-398	392	41	u.s	u.s	PROPN
ftr-398	392	42	.	.	PROPN
ftr-398	392	43	citizenship	citizenship	NOUN
ftr-398	392	44	with	with	ADP
ftr-398	392	45	a	a	DET
ftr-398	392	46	principal	principal	ADJ
ftr-398	392	47	purpose	purpose	NOUN
ftr-398	392	48	of	of	ADP
ftr-398	392	49	avoiding	avoid	VERB
ftr-398	392	50	u.s	u.s	PROPN
ftr-398	392	51	.	.	PROPN
ftr-398	392	52	taxes	taxis	NOUN
ftr-398	392	53	.	.	PUNCT
ftr-398	393	1	74	74	NUM
ftr-398	393	2	these	these	DET
ftr-398	393	3	new	new	ADJ
ftr-398	393	4	income	income	NOUN
ftr-398	393	5	,	,	PUNCT
ftr-398	393	6	estate	estate	NOUN
ftr-398	393	7	,	,	PUNCT
ftr-398	393	8	and	and	CCONJ
ftr-398	393	9	gift	gift	NOUN
ftr-398	393	10	tax	tax	NOUN
ftr-398	393	11	provisions	provision	NOUN
ftr-398	393	12	reflected	reflect	VERB
ftr-398	393	13	congress	congress	PROPN
ftr-398	393	14	’s	’s	PART
ftr-398	393	15	desire	desire	NOUN
ftr-398	393	16	to	to	PART
ftr-398	393	17	prevent	prevent	VERB
ftr-398	393	18	the	the	DET
ftr-398	393	19	loss	loss	NOUN
ftr-398	393	20	of	of	ADP
ftr-398	393	21	u.s	u.s	PROPN
ftr-398	393	22	.	.	PROPN
ftr-398	393	23	tax	tax	NOUN
ftr-398	393	24	revenues	revenue	NOUN
ftr-398	393	25	caused	cause	VERB
ftr-398	393	26	by	by	ADP
ftr-398	393	27	switching	switch	VERB
ftr-398	393	28	from	from	ADP
ftr-398	393	29	residence	residence	NOUN
ftr-398	393	30	-	-	PUNCT
ftr-398	393	31	based	base	VERB
ftr-398	393	32	taxation	taxation	NOUN
ftr-398	393	33	to	to	ADP
ftr-398	393	34	source	source	NOUN
ftr-398	393	35	-	-	PUNCT
ftr-398	393	36	based	base	VERB
ftr-398	393	37	taxation	taxation	NOUN
ftr-398	393	38	.	.	PUNCT
ftr-398	394	1	however	however	ADV
ftr-398	394	2	,	,	PUNCT
ftr-398	394	3	the	the	DET
ftr-398	394	4	expatriation	expatriation	NOUN
ftr-398	394	5	regime	regime	NOUN
ftr-398	394	6	suffered	suffer	VERB
ftr-398	394	7	from	from	ADP
ftr-398	394	8	a	a	DET
ftr-398	394	9	basic	basic	ADJ
ftr-398	394	10	design	design	NOUN
ftr-398	394	11	flaw	flaw	NOUN
ftr-398	394	12	from	from	ADP
ftr-398	394	13	its	its	PRON
ftr-398	394	14	inception	inception	NOUN
ftr-398	394	15	.	.	PUNCT
ftr-398	395	1	the	the	DET
ftr-398	395	2	source	source	NOUN
ftr-398	395	3	-	-	PUNCT
ftr-398	395	4	conversion	conversion	NOUN
ftr-398	395	5	rules	rule	NOUN
ftr-398	395	6	treated	treat	VERB
ftr-398	395	7	as	as	SCONJ
ftr-398	395	8	u.s.-source	u.s.-source	NOUN
ftr-398	395	9	income	income	VERB
ftr-398	395	10	certain	certain	ADJ
ftr-398	395	11	income	income	NOUN
ftr-398	395	12	and	and	CCONJ
ftr-398	395	13	gain	gain	VERB
ftr-398	395	14	that	that	SCONJ
ftr-398	395	15	accrued	accrue	VERB
ftr-398	395	16	following	follow	VERB
ftr-398	395	17	expatriation	expatriation	NOUN
ftr-398	395	18	and	and	CCONJ
ftr-398	395	19	should	should	AUX
ftr-398	395	20	have	have	AUX
ftr-398	395	21	been	be	AUX
ftr-398	395	22	free	free	ADJ
ftr-398	395	23	of	of	ADP
ftr-398	395	24	u.s	u.s	PROPN
ftr-398	395	25	.	.	PROPN
ftr-398	395	26	tax	tax	NOUN
ftr-398	395	27	.	.	PUNCT
ftr-398	396	1	on	on	ADP
ftr-398	396	2	the	the	DET
ftr-398	396	3	other	other	ADJ
ftr-398	396	4	hand	hand	NOUN
ftr-398	396	5	,	,	PUNCT
ftr-398	396	6	the	the	DET
ftr-398	396	7	ten	ten	NUM
ftr-398	396	8	-	-	PUNCT
ftr-398	396	9	year	year	NOUN
ftr-398	396	10	rule	rule	NOUN
ftr-398	396	11	created	create	VERB
ftr-398	396	12	a	a	DET
ftr-398	396	13	potential	potential	NOUN
ftr-398	396	14	for	for	ADP
ftr-398	396	15	tax	tax	NOUN
ftr-398	396	16	avoidance	avoidance	NOUN
ftr-398	396	17	by	by	ADP
ftr-398	396	18	encouraging	encourage	VERB
ftr-398	396	19	expatriates	expatriate	NOUN
ftr-398	396	20	to	to	PART
ftr-398	396	21	postpone	postpone	VERB
ftr-398	396	22	recognition	recognition	NOUN
ftr-398	396	23	events	event	NOUN
ftr-398	396	24	until	until	ADP
ftr-398	396	25	the	the	DET
ftr-398	396	26	expiration	expiration	NOUN
ftr-398	396	27	of	of	ADP
ftr-398	396	28	the	the	DET
ftr-398	396	29	ten	ten	NUM
ftr-398	396	30	-	-	PUNCT
ftr-398	396	31	year	year	NOUN
ftr-398	396	32	period	period	NOUN
ftr-398	396	33	.	.	PUNCT
ftr-398	397	1	these	these	DET
ftr-398	397	2	two	two	NUM
ftr-398	397	3	features	feature	NOUN
ftr-398	397	4	are	be	AUX
ftr-398	397	5	irreconcilable	irreconcilable	ADJ
ftr-398	397	6	.	.	PUNCT
ftr-398	398	1	although	although	SCONJ
ftr-398	398	2	the	the	DET
ftr-398	398	3	goal	goal	NOUN
ftr-398	398	4	of	of	ADP
ftr-398	398	5	the	the	DET
ftr-398	398	6	expatriation	expatriation	NOUN
ftr-398	398	7	provisions	provision	NOUN
ftr-398	398	8	is	be	AUX
ftr-398	398	9	justified	justify	VERB
ftr-398	398	10	,	,	PUNCT
ftr-398	398	11	the	the	DET
ftr-398	398	12	means	mean	NOUN
ftr-398	398	13	is	be	AUX
ftr-398	398	14	not	not	PART
ftr-398	398	15	suited	suit	VERB
ftr-398	398	16	for	for	ADP
ftr-398	398	17	achieving	achieve	VERB
ftr-398	398	18	that	that	DET
ftr-398	398	19	goal	goal	NOUN
ftr-398	398	20	.	.	PUNCT
ftr-398	399	1	these	these	DET
ftr-398	399	2	design	design	NOUN
ftr-398	399	3	flaws	flaw	NOUN
ftr-398	399	4	created	create	VERB
ftr-398	399	5	the	the	DET
ftr-398	399	6	numerous	numerous	ADJ
ftr-398	399	7	problems	problem	NOUN
ftr-398	399	8	that	that	PRON
ftr-398	399	9	afflicted	afflict	VERB
ftr-398	399	10	the	the	DET
ftr-398	399	11	fita	fita	PROPN
ftr-398	399	12	expatriation	expatriation	PROPN
ftr-398	399	13	provisions	provision	NOUN
ftr-398	399	14	.	.	PUNCT
ftr-398	400	1	the	the	DET
ftr-398	400	2	broad	broad	ADJ
ftr-398	400	3	application	application	NOUN
ftr-398	400	4	of	of	ADP
ftr-398	400	5	the	the	DET
ftr-398	400	6	alternative	alternative	ADJ
ftr-398	400	7	method	method	NOUN
ftr-398	400	8	and	and	CCONJ
ftr-398	400	9	its	its	PRON
ftr-398	400	10	dependence	dependence	NOUN
ftr-398	400	11	on	on	ADP
ftr-398	400	12	the	the	DET
ftr-398	400	13	facts	fact	NOUN
ftr-398	400	14	and	and	CCONJ
ftr-398	400	15	circumstances	circumstance	NOUN
ftr-398	400	16	of	of	ADP
ftr-398	400	17	each	each	DET
ftr-398	400	18	case	case	NOUN
ftr-398	400	19	of	of	ADP
ftr-398	400	20	expatriation	expatriation	NOUN
ftr-398	400	21	made	make	VERB
ftr-398	400	22	the	the	DET
ftr-398	400	23	regime	regime	NOUN
ftr-398	400	24	difficult	difficult	ADJ
ftr-398	400	25	to	to	PART
ftr-398	400	26	administer	administer	VERB
ftr-398	400	27	.	.	PUNCT
ftr-398	401	1	similarly	similarly	ADV
ftr-398	401	2	,	,	PUNCT
ftr-398	401	3	the	the	DET
ftr-398	401	4	presumption	presumption	NOUN
ftr-398	401	5	rules	rule	NOUN
ftr-398	401	6	were	be	AUX
ftr-398	401	7	relaxed	relax	VERB
ftr-398	401	8	,	,	PUNCT
ftr-398	401	9	placing	place	VERB
ftr-398	401	10	the	the	DET
ftr-398	401	11	burden	burden	NOUN
ftr-398	401	12	on	on	ADP
ftr-398	401	13	the	the	DET
ftr-398	401	14	government	government	NOUN
ftr-398	401	15	to	to	PART
ftr-398	401	16	establish	establish	VERB
ftr-398	401	17	that	that	SCONJ
ftr-398	401	18	it	it	PRON
ftr-398	401	19	is	be	AUX
ftr-398	401	20	reasonable	reasonable	ADJ
ftr-398	401	21	to	to	PART
ftr-398	401	22	believe	believe	VERB
ftr-398	401	23	that	that	SCONJ
ftr-398	401	24	a	a	DET
ftr-398	401	25	person	person	NOUN
ftr-398	401	26	’s	’s	PART
ftr-398	401	27	loss	loss	NOUN
ftr-398	401	28	of	of	ADP
ftr-398	401	29	citizenship	citizenship	NOUN
ftr-398	401	30	would	would	AUX
ftr-398	401	31	result	result	VERB
ftr-398	401	32	in	in	ADP
ftr-398	401	33	the	the	DET
ftr-398	401	34	substantial	substantial	ADJ
ftr-398	401	35	reduction	reduction	NOUN
ftr-398	401	36	of	of	ADP
ftr-398	401	37	their	their	PRON
ftr-398	401	38	u.s	u.s	PROPN
ftr-398	401	39	.	.	PROPN
ftr-398	401	40	income	income	NOUN
ftr-398	401	41	tax	tax	NOUN
ftr-398	401	42	liability.75	liability.75	PROPN
ftr-398	401	43	only	only	ADV
ftr-398	401	44	after	after	SCONJ
ftr-398	401	45	the	the	DET
ftr-398	401	46	government	government	NOUN
ftr-398	401	47	met	meet	VERB
ftr-398	401	48	this	this	DET
ftr-398	401	49	burden	burden	NOUN
ftr-398	401	50	was	be	AUX
ftr-398	401	51	the	the	DET
ftr-398	401	52	burden	burden	NOUN
ftr-398	401	53	shifted	shift	VERB
ftr-398	401	54	to	to	ADP
ftr-398	401	55	the	the	DET
ftr-398	401	56	expatriate	expatriate	NOUN
ftr-398	401	57	to	to	PART
ftr-398	401	58	show	show	VERB
ftr-398	401	59	that	that	SCONJ
ftr-398	401	60	the	the	DET
ftr-398	401	61	purpose	purpose	NOUN
ftr-398	401	62	of	of	ADP
ftr-398	401	63	expatriation	expatriation	NOUN
ftr-398	401	64	was	be	AUX
ftr-398	401	65	not	not	PART
ftr-398	401	66	the	the	DET
ftr-398	401	67	avoidance	avoidance	NOUN
ftr-398	401	68	of	of	ADP
ftr-398	401	69	u.s	u.s	PROPN
ftr-398	401	70	.	.	PROPN
ftr-398	401	71	taxes	taxis	NOUN
ftr-398	401	72	.	.	PUNCT
ftr-398	402	1	the	the	DET
ftr-398	402	2	presumption	presumption	NOUN
ftr-398	402	3	rules	rule	NOUN
ftr-398	402	4	were	be	AUX
ftr-398	402	5	not	not	PART
ftr-398	402	6	properly	properly	ADV
ftr-398	402	7	coordinated	coordinate	VERB
ftr-398	402	8	and	and	CCONJ
ftr-398	402	9	a	a	DET
ftr-398	402	10	tax76	tax76	PROPN
ftr-398	402	11	avoidance	avoidance	NOUN
ftr-398	402	12	motive	motive	NOUN
ftr-398	402	13	established	establish	VERB
ftr-398	402	14	for	for	ADP
ftr-398	402	15	u.s	u.s	PROPN
ftr-398	402	16	.	.	PROPN
ftr-398	402	17	income	income	NOUN
ftr-398	402	18	tax	tax	NOUN
ftr-398	402	19	purposes	purpose	NOUN
ftr-398	402	20	did	do	AUX
ftr-398	402	21	not	not	PART
ftr-398	402	22	necessarily	necessarily	ADV
ftr-398	402	23	establish	establish	VERB
ftr-398	402	24	a	a	DET
ftr-398	402	25	tax	tax	NOUN
ftr-398	402	26	avoidance	avoidance	NOUN
ftr-398	402	27	motive	motive	NOUN
ftr-398	402	28	for	for	ADP
ftr-398	402	29	u.s	u.s	PROPN
ftr-398	402	30	.	.	PROPN
ftr-398	402	31	estate	estate	NOUN
ftr-398	402	32	or	or	CCONJ
ftr-398	402	33	gift	gift	NOUN
ftr-398	402	34	tax	tax	NOUN
ftr-398	402	35	purposes	purpose	NOUN
ftr-398	402	36	.	.	PUNCT
ftr-398	403	1	the	the	DET
ftr-398	403	2	burden	burden	NOUN
ftr-398	403	3	again	again	ADV
ftr-398	403	4	rested	rest	VERB
ftr-398	403	5	with	with	ADP
ftr-398	403	6	the	the	DET
ftr-398	403	7	government	government	NOUN
ftr-398	403	8	to	to	PART
ftr-398	403	9	show	show	VERB
ftr-398	403	10	that	that	SCONJ
ftr-398	403	11	the	the	DET
ftr-398	403	12	loss	loss	NOUN
ftr-398	403	13	of	of	ADP
ftr-398	403	14	an	an	DET
ftr-398	403	15	individual	individual	NOUN
ftr-398	403	16	’s	’s	PART
ftr-398	403	17	u.s	u.s	PROPN
ftr-398	403	18	.	.	PROPN
ftr-398	403	19	citizenship	citizenship	NOUN
ftr-398	403	20	resulted	result	VERB
ftr-398	403	21	in	in	ADP
ftr-398	403	22	a	a	DET
ftr-398	403	23	substantial	substantial	ADJ
ftr-398	403	24	reduction	reduction	NOUN
ftr-398	403	25	of	of	ADP
ftr-398	403	26	her	her	PRON
ftr-398	403	27	u.s	u.s	PROPN
ftr-398	403	28	.	.	PROPN
ftr-398	403	29	estate	estate	NOUN
ftr-398	403	30	taxes	taxis	NOUN
ftr-398	403	31	.	.	PUNCT
ftr-398	404	1	similarly	similarly	ADV
ftr-398	404	2	,	,	PUNCT
ftr-398	404	3	the	the	DET
ftr-398	404	4	existence	existence	NOUN
ftr-398	404	5	of	of	ADP
ftr-398	404	6	a	a	DET
ftr-398	404	7	tax	tax	NOUN
ftr-398	404	8	avoidance	avoidance	NOUN
ftr-398	404	9	motive	motive	NOUN
ftr-398	404	10	for77	for77	PROPN
ftr-398	404	11	u.s	u.s	PROPN
ftr-398	404	12	.	.	PROPN
ftr-398	404	13	income	income	NOUN
ftr-398	404	14	or	or	CCONJ
ftr-398	404	15	estate	estate	NOUN
ftr-398	404	16	tax	tax	NOUN
ftr-398	404	17	purposes	purpose	NOUN
ftr-398	404	18	did	do	AUX
ftr-398	404	19	not	not	PART
ftr-398	404	20	automatically	automatically	ADV
ftr-398	404	21	establish	establish	VERB
ftr-398	404	22	tax	tax	NOUN
ftr-398	404	23	72	72	NUM
ftr-398	404	24	.	.	PUNCT
ftr-398	405	1	h.r	h.r	PROPN
ftr-398	405	2	.	.	PROPN
ftr-398	405	3	rep	rep	PROPN
ftr-398	405	4	.	.	PROPN
ftr-398	405	5	no	no	PROPN
ftr-398	405	6	.	.	NOUN
ftr-398	405	7	89	89	NUM
ftr-398	405	8	-	-	SYM
ftr-398	405	9	1450	1450	NUM
ftr-398	405	10	,	,	PUNCT
ftr-398	405	11	supra	supra	PROPN
ftr-398	405	12	note	note	NOUN
ftr-398	405	13	66	66	NUM
ftr-398	405	14	,	,	PUNCT
ftr-398	405	15	at	at	ADP
ftr-398	405	16	22	22	NUM
ftr-398	405	17	-	-	SYM
ftr-398	405	18	23	23	NUM
ftr-398	405	19	,	,	PUNCT
ftr-398	405	20	reprinted	reprint	VERB
ftr-398	405	21	in	in	ADP
ftr-398	405	22	1993	1993	NUM
ftr-398	405	23	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-398	405	24	.	.	PUNCT
ftr-398	406	1	at	at	ADP
ftr-398	406	2	999	999	NUM
ftr-398	406	3	-	-	SYM
ftr-398	406	4	1000	1000	NUM
ftr-398	406	5	.	.	PUNCT
ftr-398	407	1	73	73	NUM
ftr-398	407	2	.	.	PUNCT
ftr-398	408	1	irc	irc	PROPN
ftr-398	408	2	§	§	PROPN
ftr-398	408	3	2107	2107	NUM
ftr-398	408	4	(	(	PUNCT
ftr-398	408	5	1966	1966	NUM
ftr-398	408	6	)	)	PUNCT
ftr-398	408	7	.	.	PUNCT
ftr-398	409	1	74	74	NUM
ftr-398	409	2	.	.	PUNCT
ftr-398	410	1	irc	irc	PROPN
ftr-398	410	2	§	§	PROPN
ftr-398	410	3	2501(a)(2)-(3	2501(a)(2)-(3	NUM
ftr-398	410	4	)	)	PUNCT
ftr-398	410	5	(	(	PUNCT
ftr-398	410	6	1966	1966	NUM
ftr-398	410	7	)	)	PUNCT
ftr-398	410	8	.	.	PUNCT
ftr-398	411	1	75	75	NUM
ftr-398	411	2	.	.	PUNCT
ftr-398	412	1	irc	irc	PROPN
ftr-398	412	2	§	§	PROPN
ftr-398	412	3	877(e	877(e	PROPN
ftr-398	412	4	)	)	PUNCT
ftr-398	412	5	(	(	PUNCT
ftr-398	412	6	1966	1966	NUM
ftr-398	412	7	)	)	PUNCT
ftr-398	412	8	.	.	PUNCT
ftr-398	413	1	76	76	NUM
ftr-398	413	2	.	.	PUNCT
ftr-398	414	1	see	see	VERB
ftr-398	414	2	i	i	PRON
ftr-398	414	3	d.	d.	PROPN
ftr-398	414	4	77	77	NUM
ftr-398	414	5	.	.	PUNCT
ftr-398	415	1	irc	irc	PROPN
ftr-398	415	2	§	§	PROPN
ftr-398	415	3	2107(e	2107(e	PROPN
ftr-398	415	4	)	)	PUNCT
ftr-398	415	5	(	(	PUNCT
ftr-398	415	6	1966	1966	NUM
ftr-398	415	7	)	)	PUNCT
ftr-398	415	8	.	.	PUNCT
ftr-398	416	1	2005	2005	NUM
ftr-398	416	2	is	be	AUX
ftr-398	416	3	the	the	DET
ftr-398	416	4	nation	nation	NOUN
ftr-398	416	5	of	of	ADP
ftr-398	416	6	immigrants	immigrant	NOUN
ftr-398	416	7	punishing	punish	VERB
ftr-398	416	8	its	its	PRON
ftr-398	416	9	emigrants	emigrant	NOUN
ftr-398	416	10	23	23	NUM
ftr-398	416	11	avoidance	avoidance	NOUN
ftr-398	416	12	for	for	ADP
ftr-398	416	13	u.s	u.s	PROPN
ftr-398	416	14	.	.	PROPN
ftr-398	416	15	gift	gift	NOUN
ftr-398	416	16	tax	tax	NOUN
ftr-398	416	17	purposes	purpose	NOUN
ftr-398	416	18	and	and	CCONJ
ftr-398	416	19	the	the	DET
ftr-398	416	20	burden	burden	NOUN
ftr-398	416	21	rested	rest	VERB
ftr-398	416	22	with	with	ADP
ftr-398	416	23	the	the	DET
ftr-398	416	24	government	government	NOUN
ftr-398	416	25	to	to	PART
ftr-398	416	26	show	show	VERB
ftr-398	416	27	that	that	SCONJ
ftr-398	416	28	the	the	DET
ftr-398	416	29	loss	loss	NOUN
ftr-398	416	30	of	of	ADP
ftr-398	416	31	an	an	DET
ftr-398	416	32	individual	individual	NOUN
ftr-398	416	33	’s	’s	PART
ftr-398	416	34	u.s	u.s	PROPN
ftr-398	416	35	.	.	PROPN
ftr-398	416	36	citizenship	citizenship	NOUN
ftr-398	416	37	resulted	result	VERB
ftr-398	416	38	in	in	ADP
ftr-398	416	39	a	a	DET
ftr-398	416	40	substantial	substantial	ADJ
ftr-398	416	41	reduction	reduction	NOUN
ftr-398	416	42	of	of	ADP
ftr-398	416	43	her	her	PRON
ftr-398	416	44	u.s	u.s	PROPN
ftr-398	416	45	.	.	PROPN
ftr-398	416	46	gift	gift	NOUN
ftr-398	416	47	taxes	taxis	NOUN
ftr-398	416	48	.	.	PUNCT
ftr-398	417	1	78	78	NUM
ftr-398	417	2	in	in	ADP
ftr-398	417	3	addition	addition	NOUN
ftr-398	417	4	,	,	PUNCT
ftr-398	417	5	u.s.-source	u.s.-source	ADJ
ftr-398	417	6	income	income	NOUN
ftr-398	417	7	could	could	AUX
ftr-398	417	8	be	be	AUX
ftr-398	417	9	converted	convert	VERB
ftr-398	417	10	to	to	ADP
ftr-398	417	11	non	non	ADJ
ftr-398	417	12	-	-	ADJ
ftr-398	417	13	u.s	u.s	PROPN
ftr-398	417	14	.	.	PROPN
ftr-398	417	15	source	source	NOUN
ftr-398	417	16	income	income	NOUN
ftr-398	417	17	with	with	ADP
ftr-398	417	18	relative	relative	ADJ
ftr-398	417	19	ease	ease	NOUN
ftr-398	417	20	.	.	PUNCT
ftr-398	418	1	as	as	ADP
ftr-398	418	2	a	a	DET
ftr-398	418	3	result	result	NOUN
ftr-398	418	4	of	of	ADP
ftr-398	418	5	residing	reside	VERB
ftr-398	418	6	outside	outside	ADP
ftr-398	418	7	of	of	ADP
ftr-398	418	8	the	the	DET
ftr-398	418	9	u.s	u.s	PROPN
ftr-398	418	10	.	.	PROPN
ftr-398	418	11	,79	,79	PUNCT
ftr-398	418	12	most	most	ADJ
ftr-398	418	13	of	of	ADP
ftr-398	418	14	the	the	DET
ftr-398	418	15	income	income	NOUN
ftr-398	418	16	and	and	CCONJ
ftr-398	418	17	gain	gain	NOUN
ftr-398	418	18	of	of	ADP
ftr-398	418	19	expatriates	expatriate	NOUN
ftr-398	418	20	is	be	AUX
ftr-398	418	21	expected	expect	VERB
ftr-398	418	22	to	to	PART
ftr-398	418	23	be	be	AUX
ftr-398	418	24	foreign	foreign	ADJ
ftr-398	418	25	source	source	NOUN
ftr-398	418	26	.	.	PUNCT
ftr-398	419	1	since	since	SCONJ
ftr-398	419	2	only	only	ADV
ftr-398	419	3	u.s.-source	u.s.-source	ADJ
ftr-398	419	4	income	income	NOUN
ftr-398	419	5	was	be	AUX
ftr-398	419	6	subject	subject	ADJ
ftr-398	419	7	to	to	ADP
ftr-398	419	8	u.s	u.s	PROPN
ftr-398	419	9	.	.	PROPN
ftr-398	419	10	income	income	NOUN
ftr-398	419	11	tax	tax	NOUN
ftr-398	419	12	under	under	ADP
ftr-398	419	13	the	the	DET
ftr-398	419	14	alternative	alternative	ADJ
ftr-398	419	15	tax	tax	NOUN
ftr-398	419	16	regime	regime	NOUN
ftr-398	419	17	,	,	PUNCT
ftr-398	419	18	most	most	ADJ
ftr-398	419	19	of	of	ADP
ftr-398	419	20	the	the	DET
ftr-398	419	21	income	income	NOUN
ftr-398	419	22	of	of	ADP
ftr-398	419	23	an	an	DET
ftr-398	419	24	expatriate	expatriate	NOUN
ftr-398	419	25	fell	fall	VERB
ftr-398	419	26	outside	outside	ADP
ftr-398	419	27	the	the	DET
ftr-398	419	28	taxing	tax	VERB
ftr-398	419	29	power	power	NOUN
ftr-398	419	30	of	of	ADP
ftr-398	419	31	the	the	DET
ftr-398	419	32	u.s	u.s	PROPN
ftr-398	419	33	.	.	PROPN
ftr-398	419	34	however	however	ADV
ftr-398	419	35	,	,	PUNCT
ftr-398	419	36	with	with	ADP
ftr-398	419	37	the	the	DET
ftr-398	419	38	use	use	NOUN
ftr-398	419	39	of	of	ADP
ftr-398	419	40	certain	certain	ADJ
ftr-398	419	41	tax	tax	NOUN
ftr-398	419	42	planning80	planning80	NOUN
ftr-398	419	43	techniques	technique	NOUN
ftr-398	419	44	,	,	PUNCT
ftr-398	419	45	an	an	DET
ftr-398	419	46	expatriate	expatriate	NOUN
ftr-398	419	47	’s	’s	PART
ftr-398	419	48	u.s	u.s	PROPN
ftr-398	419	49	.	.	PROPN
ftr-398	419	50	tax	tax	NOUN
ftr-398	419	51	burden	burden	NOUN
ftr-398	419	52	could	could	AUX
ftr-398	419	53	have	have	AUX
ftr-398	419	54	been	be	AUX
ftr-398	419	55	minimized	minimize	VERB
ftr-398	419	56	even	even	ADV
ftr-398	419	57	on	on	ADP
ftr-398	419	58	u.s.-source	u.s.-source	ADJ
ftr-398	419	59	income	income	NOUN
ftr-398	419	60	,	,	PUNCT
ftr-398	419	61	which	which	PRON
ftr-398	419	62	,	,	PUNCT
ftr-398	419	63	for	for	ADP
ftr-398	419	64	this	this	DET
ftr-398	419	65	purpose	purpose	NOUN
ftr-398	419	66	,	,	PUNCT
ftr-398	419	67	included	include	VERB
ftr-398	419	68	gain	gain	NOUN
ftr-398	419	69	on	on	ADP
ftr-398	419	70	the	the	DET
ftr-398	419	71	sale	sale	NOUN
ftr-398	419	72	or	or	CCONJ
ftr-398	419	73	exchange	exchange	NOUN
ftr-398	419	74	of	of	ADP
ftr-398	419	75	property	property	NOUN
ftr-398	419	76	located	locate	VERB
ftr-398	419	77	in	in	ADP
ftr-398	419	78	the	the	DET
ftr-398	419	79	u.s	u.s	PROPN
ftr-398	419	80	.	.	PROPN
ftr-398	419	81	and	and	CCONJ
ftr-398	419	82	gain	gain	VERB
ftr-398	419	83	on	on	ADP
ftr-398	419	84	the	the	DET
ftr-398	419	85	sale	sale	NOUN
ftr-398	419	86	or	or	CCONJ
ftr-398	419	87	exchange	exchange	NOUN
ftr-398	419	88	of	of	ADP
ftr-398	419	89	u.s	u.s	PROPN
ftr-398	419	90	.	.	PROPN
ftr-398	419	91	stock	stock	PROPN
ftr-398	419	92	or	or	CCONJ
ftr-398	419	93	u.s	u.s	PROPN
ftr-398	419	94	.	.	PROPN
ftr-398	419	95	debt	debt	NOUN
ftr-398	419	96	obligations	obligation	NOUN
ftr-398	419	97	.	.	PUNCT
ftr-398	420	1	for	for	ADP
ftr-398	420	2	example	example	NOUN
ftr-398	420	3	,	,	PUNCT
ftr-398	420	4	an	an	DET
ftr-398	420	5	expatriate	expatriate	NOUN
ftr-398	420	6	who81	who81	NOUN
ftr-398	420	7	purchased	purchase	VERB
ftr-398	420	8	stock	stock	NOUN
ftr-398	420	9	in	in	ADP
ftr-398	420	10	a	a	DET
ftr-398	420	11	u.s	u.s	PROPN
ftr-398	420	12	.	.	PROPN
ftr-398	420	13	corporation	corporation	NOUN
ftr-398	420	14	while	while	SCONJ
ftr-398	420	15	still	still	ADV
ftr-398	420	16	a	a	DET
ftr-398	420	17	u.s	u.s	PROPN
ftr-398	420	18	.	.	PROPN
ftr-398	420	19	citizen	citizen	PROPN
ftr-398	420	20	and	and	CCONJ
ftr-398	420	21	continued	continue	VERB
ftr-398	420	22	to	to	PART
ftr-398	420	23	own	own	VERB
ftr-398	420	24	such	such	ADJ
ftr-398	420	25	stock	stock	NOUN
ftr-398	420	26	following	follow	VERB
ftr-398	420	27	her	her	PRON
ftr-398	420	28	expatriation	expatriation	NOUN
ftr-398	420	29	was	be	AUX
ftr-398	420	30	subject	subject	ADJ
ftr-398	420	31	to	to	ADP
ftr-398	420	32	u.s	u.s	PROPN
ftr-398	420	33	.	.	PROPN
ftr-398	420	34	income	income	NOUN
ftr-398	420	35	tax	tax	NOUN
ftr-398	420	36	on	on	ADP
ftr-398	420	37	the	the	DET
ftr-398	420	38	gain	gain	NOUN
ftr-398	420	39	resulting	result	VERB
ftr-398	420	40	from	from	ADP
ftr-398	420	41	the	the	DET
ftr-398	420	42	sale	sale	NOUN
ftr-398	420	43	of	of	ADP
ftr-398	420	44	the	the	DET
ftr-398	420	45	u.s	u.s	PROPN
ftr-398	420	46	.	.	PROPN
ftr-398	420	47	stock	stock	NOUN
ftr-398	420	48	during	during	ADP
ftr-398	420	49	the	the	DET
ftr-398	420	50	ten	ten	NUM
ftr-398	420	51	-	-	PUNCT
ftr-398	420	52	year	year	NOUN
ftr-398	420	53	period	period	NOUN
ftr-398	420	54	.	.	PUNCT
ftr-398	421	1	however	however	ADV
ftr-398	421	2	,	,	PUNCT
ftr-398	421	3	if	if	SCONJ
ftr-398	421	4	the	the	DET
ftr-398	421	5	expatriate	expatriate	NOUN
ftr-398	421	6	contributed	contribute	VERB
ftr-398	421	7	the	the	DET
ftr-398	421	8	stock	stock	NOUN
ftr-398	421	9	to	to	ADP
ftr-398	421	10	a	a	DET
ftr-398	421	11	foreign	foreign	ADJ
ftr-398	421	12	corporation	corporation	NOUN
ftr-398	421	13	not	not	PART
ftr-398	421	14	engaged	engage	VERB
ftr-398	421	15	in	in	ADP
ftr-398	421	16	a	a	DET
ftr-398	421	17	u.s	u.s	PROPN
ftr-398	421	18	.	.	PROPN
ftr-398	421	19	trade	trade	NOUN
ftr-398	421	20	or	or	CCONJ
ftr-398	421	21	business	business	NOUN
ftr-398	421	22	,	,	PUNCT
ftr-398	421	23	the	the	DET
ftr-398	421	24	gain	gain	NOUN
ftr-398	421	25	escaped	escape	VERB
ftr-398	421	26	u.s	u.s	PROPN
ftr-398	421	27	.	.	PROPN
ftr-398	421	28	income	income	NOUN
ftr-398	421	29	tax	tax	NOUN
ftr-398	421	30	and	and	CCONJ
ftr-398	421	31	the	the	DET
ftr-398	421	32	foreign	foreign	ADJ
ftr-398	421	33	corporation	corporation	NOUN
ftr-398	421	34	was	be	AUX
ftr-398	421	35	able	able	ADJ
ftr-398	421	36	to	to	PART
ftr-398	421	37	sell	sell	VERB
ftr-398	421	38	the	the	DET
ftr-398	421	39	stock	stock	NOUN
ftr-398	421	40	free	free	ADJ
ftr-398	421	41	of	of	ADP
ftr-398	421	42	u.s	u.s	PROPN
ftr-398	421	43	.	.	PROPN
ftr-398	421	44	income	income	NOUN
ftr-398	421	45	tax	tax	NOUN
ftr-398	421	46	and	and	CCONJ
ftr-398	421	47	pay	pay	VERB
ftr-398	421	48	foreign	foreign	ADJ
ftr-398	421	49	-	-	PUNCT
ftr-398	421	50	source	source	NOUN
ftr-398	421	51	dividends	dividend	NOUN
ftr-398	421	52	to	to	ADP
ftr-398	421	53	the	the	DET
ftr-398	421	54	expatriate	expatriate	NOUN
ftr-398	421	55	.	.	PUNCT
ftr-398	422	1	thus	thus	ADV
ftr-398	422	2	,	,	PUNCT
ftr-398	422	3	the82	the82	NOUN
ftr-398	422	4	expatriate	expatriate	NOUN
ftr-398	422	5	completely	completely	ADV
ftr-398	422	6	avoided	avoid	VERB
ftr-398	422	7	u.s	u.s	PROPN
ftr-398	422	8	.	.	PROPN
ftr-398	422	9	tax	tax	NOUN
ftr-398	422	10	on	on	ADP
ftr-398	422	11	the	the	DET
ftr-398	422	12	gain	gain	NOUN
ftr-398	422	13	that	that	PRON
ftr-398	422	14	accrued	accrue	VERB
ftr-398	422	15	while	while	SCONJ
ftr-398	422	16	she	she	PRON
ftr-398	422	17	was	be	AUX
ftr-398	422	18	a	a	DET
ftr-398	422	19	u.s	u.s	PROPN
ftr-398	422	20	.	.	PROPN
ftr-398	422	21	citizen	citizen	PROPN
ftr-398	422	22	.	.	PUNCT
ftr-398	423	1	the	the	DET
ftr-398	423	2	glitches	glitch	NOUN
ftr-398	423	3	and	and	CCONJ
ftr-398	423	4	problems	problem	NOUN
ftr-398	423	5	of	of	ADP
ftr-398	423	6	the	the	DET
ftr-398	423	7	fita	fita	PROPN
ftr-398	423	8	regime	regime	NOUN
ftr-398	423	9	spurred	spur	VERB
ftr-398	423	10	reform	reform	NOUN
ftr-398	423	11	,	,	PUNCT
ftr-398	423	12	but	but	CCONJ
ftr-398	423	13	the	the	DET
ftr-398	423	14	amended	amend	VERB
ftr-398	423	15	hipaa	hipaa	NOUN
ftr-398	423	16	expatriation	expatriation	NOUN
ftr-398	423	17	provisions	provision	NOUN
ftr-398	423	18	suffered	suffer	VERB
ftr-398	423	19	from	from	ADP
ftr-398	423	20	the	the	DET
ftr-398	423	21	same	same	ADJ
ftr-398	423	22	faulty	faulty	ADJ
ftr-398	423	23	construction	construction	NOUN
ftr-398	423	24	that	that	PRON
ftr-398	423	25	did	do	AUX
ftr-398	423	26	not	not	PART
ftr-398	423	27	allow	allow	VERB
ftr-398	423	28	the	the	DET
ftr-398	423	29	right	right	ADJ
ftr-398	423	30	amount	amount	NOUN
ftr-398	423	31	of	of	ADP
ftr-398	423	32	u.s	u.s	PROPN
ftr-398	423	33	.	.	PROPN
ftr-398	423	34	tax	tax	NOUN
ftr-398	423	35	to	to	PART
ftr-398	423	36	be	be	AUX
ftr-398	423	37	captured	capture	VERB
ftr-398	423	38	.	.	PUNCT
ftr-398	424	1	c.	c.	PROPN
ftr-398	424	2	expatriation	expatriation	PROPN
ftr-398	424	3	provisions	provision	NOUN
ftr-398	424	4	under	under	ADP
ftr-398	424	5	hipaa	hipaa	NOUN
ftr-398	424	6	1	1	NUM
ftr-398	424	7	.	.	PUNCT
ftr-398	425	1	individuals	individual	NOUN
ftr-398	425	2	subject	subject	ADJ
ftr-398	425	3	to	to	ADP
ftr-398	425	4	the	the	DET
ftr-398	425	5	alternative	alternative	ADJ
ftr-398	425	6	method	method	NOUN
ftr-398	425	7	of	of	ADP
ftr-398	425	8	taxation	taxation	NOUN
ftr-398	425	9	–	–	PUNCT
ftr-398	425	10	the	the	DET
ftr-398	425	11	hipaa	hipaa	NOUN
ftr-398	425	12	version	version	NOUN
ftr-398	425	13	of	of	ADP
ftr-398	425	14	section	section	NOUN
ftr-398	425	15	877	877	NUM
ftr-398	425	16	continued	continue	VERB
ftr-398	425	17	to	to	PART
ftr-398	425	18	subject	subject	VERB
ftr-398	425	19	to	to	ADP
ftr-398	425	20	u.s	u.s	PROPN
ftr-398	425	21	.	.	PROPN
ftr-398	425	22	income	income	NOUN
ftr-398	425	23	tax	tax	NOUN
ftr-398	425	24	on	on	ADP
ftr-398	425	25	u.s.-source	u.s.-source	ADJ
ftr-398	425	26	income	income	NOUN
ftr-398	425	27	for	for	ADP
ftr-398	425	28	the	the	DET
ftr-398	425	29	ten	ten	NUM
ftr-398	425	30	-	-	PUNCT
ftr-398	425	31	year	year	NOUN
ftr-398	425	32	period	period	NOUN
ftr-398	425	33	those	those	DET
ftr-398	425	34	u.s	u.s	PROPN
ftr-398	425	35	.	.	PROPN
ftr-398	425	36	citizens	citizen	NOUN
ftr-398	425	37	who	who	PRON
ftr-398	425	38	terminated	terminate	VERB
ftr-398	425	39	their	their	PRON
ftr-398	425	40	citizenship	citizenship	NOUN
ftr-398	425	41	with	with	ADP
ftr-398	425	42	a	a	DET
ftr-398	425	43	principal	principal	ADJ
ftr-398	425	44	purpose	purpose	NOUN
ftr-398	425	45	of	of	ADP
ftr-398	425	46	u.s	u.s	PROPN
ftr-398	425	47	.	.	PROPN
ftr-398	425	48	tax	tax	NOUN
ftr-398	425	49	avoidance.83	avoidance.83	PROPN
ftr-398	425	50	78	78	NUM
ftr-398	425	51	.	.	PUNCT
ftr-398	426	1	irc	irc	PROPN
ftr-398	426	2	§	§	PROPN
ftr-398	426	3	2501(a)(4	2501(a)(4	NUM
ftr-398	426	4	)	)	PUNCT
ftr-398	426	5	(	(	PUNCT
ftr-398	426	6	1966	1966	NUM
ftr-398	426	7	)	)	PUNCT
ftr-398	426	8	.	.	PUNCT
ftr-398	427	1	79	79	NUM
ftr-398	427	2	.	.	PUNCT
ftr-398	428	1	colon	colon	NOUN
ftr-398	428	2	,	,	PUNCT
ftr-398	428	3	supra	supra	PROPN
ftr-398	428	4	note	note	NOUN
ftr-398	428	5	21	21	NUM
ftr-398	428	6	,	,	PUNCT
ftr-398	428	7	at	at	ADP
ftr-398	428	8	53	53	NUM
ftr-398	428	9	-	-	SYM
ftr-398	428	10	54	54	NUM
ftr-398	428	11	.	.	PUNCT
ftr-398	428	12	80	80	NUM
ftr-398	428	13	.	.	PUNCT
ftr-398	429	1	irc	irc	PROPN
ftr-398	429	2	§	§	PROPN
ftr-398	429	3	877(c	877(c	PROPN
ftr-398	429	4	)	)	PUNCT
ftr-398	429	5	(	(	PUNCT
ftr-398	429	6	1966	1966	NUM
ftr-398	429	7	)	)	PUNCT
ftr-398	429	8	.	.	PUNCT
ftr-398	430	1	81	81	NUM
ftr-398	430	2	.	.	PUNCT
ftr-398	431	1	i	i	PRON
ftr-398	431	2	d.	d.	PROPN
ftr-398	431	3	82	82	NUM
ftr-398	431	4	.	.	PUNCT
ftr-398	432	1	see	see	VERB
ftr-398	432	2	,	,	PUNCT
ftr-398	432	3	e.g.	e.g.	ADV
ftr-398	432	4	,	,	PUNCT
ftr-398	432	5	david	david	PROPN
ftr-398	432	6	s.	s.	PROPN
ftr-398	432	7	zimble	zimble	PROPN
ftr-398	432	8	,	,	PUNCT
ftr-398	432	9	expatriate	expatriate	ADJ
ftr-398	432	10	games	game	NOUN
ftr-398	432	11	:	:	PUNCT
ftr-398	432	12	the	the	DET
ftr-398	432	13	u.s	u.s	PROPN
ftr-398	432	14	.	.	PROPN
ftr-398	432	15	taxation	taxation	NOUN
ftr-398	432	16	of	of	ADP
ftr-398	432	17	former	former	ADJ
ftr-398	432	18	citizens	citizen	NOUN
ftr-398	432	19	,	,	PUNCT
ftr-398	432	20	93	93	NUM
ftr-398	432	21	tnt	tnt	PROPN
ftr-398	432	22	226	226	NUM
ftr-398	432	23	-	-	SYM
ftr-398	432	24	165	165	NUM
ftr-398	432	25	(	(	PUNCT
ftr-398	432	26	nov	nov	PROPN
ftr-398	432	27	.	.	PROPN
ftr-398	432	28	1	1	NUM
ftr-398	432	29	,	,	PUNCT
ftr-398	432	30	1993	1993	NUM
ftr-398	432	31	)	)	PUNCT
ftr-398	432	32	(	(	PUNCT
ftr-398	432	33	highlighting	highlight	VERB
ftr-398	432	34	the	the	DET
ftr-398	432	35	tax	tax	NOUN
ftr-398	432	36	planning	planning	NOUN
ftr-398	432	37	techniques	technique	NOUN
ftr-398	432	38	that	that	PRON
ftr-398	432	39	allowed	allow	VERB
ftr-398	432	40	u.s	u.s	PROPN
ftr-398	432	41	.	.	PROPN
ftr-398	432	42	persons	person	NOUN
ftr-398	432	43	to	to	PART
ftr-398	432	44	achieve	achieve	VERB
ftr-398	432	45	significant	significant	ADJ
ftr-398	432	46	tax	tax	NOUN
ftr-398	432	47	saving	saving	NOUN
ftr-398	432	48	despite	despite	SCONJ
ftr-398	432	49	the	the	DET
ftr-398	432	50	application	application	NOUN
ftr-398	432	51	of	of	ADP
ftr-398	432	52	the	the	DET
ftr-398	432	53	alternative	alternative	ADJ
ftr-398	432	54	tax	tax	NOUN
ftr-398	432	55	regime	regime	NOUN
ftr-398	432	56	)	)	PUNCT
ftr-398	432	57	.	.	PUNCT
ftr-398	433	1	83	83	NUM
ftr-398	433	2	.	.	PUNCT
ftr-398	434	1	irc	irc	PROPN
ftr-398	434	2	§	§	PROPN
ftr-398	434	3	877(a)(1	877(a)(1	NUM
ftr-398	434	4	)	)	PUNCT
ftr-398	434	5	.	.	PUNCT
ftr-398	435	1	24	24	NUM
ftr-398	435	2	florida	florida	PROPN
ftr-398	435	3	tax	tax	NOUN
ftr-398	435	4	review	review	NOUN
ftr-398	435	5	[	[	X
ftr-398	435	6	vol.7:1	vol.7:1	X
ftr-398	435	7	it	it	PRON
ftr-398	435	8	also	also	ADV
ftr-398	435	9	extended	extend	VERB
ftr-398	435	10	the	the	DET
ftr-398	435	11	same	same	ADJ
ftr-398	435	12	tax	tax	NOUN
ftr-398	435	13	treatment	treatment	NOUN
ftr-398	435	14	to	to	ADP
ftr-398	435	15	those	those	DET
ftr-398	435	16	u.s	u.s	PROPN
ftr-398	435	17	.	.	PROPN
ftr-398	435	18	resident	resident	ADJ
ftr-398	435	19	aliens	alien	NOUN
ftr-398	435	20	who	who	PRON
ftr-398	435	21	were	be	AUX
ftr-398	435	22	considered	consider	VERB
ftr-398	435	23	long	long	ADJ
ftr-398	435	24	-	-	PUNCT
ftr-398	435	25	term	term	NOUN
ftr-398	435	26	u.s	u.s	PROPN
ftr-398	435	27	.	.	PROPN
ftr-398	435	28	resident	resident	NOUN
ftr-398	435	29	aliens.84	aliens.84	PROPN
ftr-398	435	30	the	the	DET
ftr-398	435	31	addition	addition	NOUN
ftr-398	435	32	of	of	ADP
ftr-398	435	33	section	section	NOUN
ftr-398	435	34	877(e	877(e	PROPN
ftr-398	435	35	)	)	PUNCT
ftr-398	435	36	was	be	AUX
ftr-398	435	37	a	a	DET
ftr-398	435	38	major	major	ADJ
ftr-398	435	39	amendment	amendment	NOUN
ftr-398	435	40	to	to	PART
ftr-398	435	41	section	section	NOUN
ftr-398	435	42	877	877	NUM
ftr-398	435	43	,	,	PUNCT
ftr-398	435	44	extending	extend	VERB
ftr-398	435	45	the	the	DET
ftr-398	435	46	expatriation	expatriation	NOUN
ftr-398	435	47	rules	rule	NOUN
ftr-398	435	48	to	to	ADP
ftr-398	435	49	a	a	DET
ftr-398	435	50	group	group	NOUN
ftr-398	435	51	of	of	ADP
ftr-398	435	52	u.s	u.s	PROPN
ftr-398	435	53	.	.	PROPN
ftr-398	435	54	resident	resident	ADJ
ftr-398	435	55	aliens	alien	NOUN
ftr-398	435	56	who	who	PRON
ftr-398	435	57	were	be	AUX
ftr-398	435	58	previously	previously	ADV
ftr-398	435	59	free	free	ADJ
ftr-398	435	60	to	to	PART
ftr-398	435	61	terminate	terminate	VERB
ftr-398	435	62	their	their	PRON
ftr-398	435	63	u.s	u.s	PROPN
ftr-398	435	64	.	.	PROPN
ftr-398	435	65	residency	residency	NOUN
ftr-398	435	66	and	and	CCONJ
ftr-398	435	67	return	return	VERB
ftr-398	435	68	to	to	ADP
ftr-398	435	69	their	their	PRON
ftr-398	435	70	country	country	NOUN
ftr-398	435	71	of	of	ADP
ftr-398	435	72	citizenship	citizenship	NOUN
ftr-398	435	73	without	without	ADP
ftr-398	435	74	any	any	DET
ftr-398	435	75	adverse	adverse	ADJ
ftr-398	435	76	u.s	u.s	PROPN
ftr-398	435	77	.	.	PROPN
ftr-398	435	78	tax	tax	NOUN
ftr-398	435	79	consequences	consequence	NOUN
ftr-398	435	80	.	.	PUNCT
ftr-398	436	1	the	the	DET
ftr-398	436	2	code	code	NOUN
ftr-398	436	3	did	do	AUX
ftr-398	436	4	not	not	PART
ftr-398	436	5	provide	provide	VERB
ftr-398	436	6	tax	tax	NOUN
ftr-398	436	7	-	-	PUNCT
ftr-398	436	8	based	base	VERB
ftr-398	436	9	rules	rule	NOUN
ftr-398	436	10	for	for	ADP
ftr-398	436	11	determining	determine	VERB
ftr-398	436	12	when	when	SCONJ
ftr-398	436	13	a	a	DET
ftr-398	436	14	u.s	u.s	PROPN
ftr-398	436	15	.	.	PROPN
ftr-398	436	16	citizen	citizen	PROPN
ftr-398	436	17	was	be	AUX
ftr-398	436	18	considered	consider	VERB
ftr-398	436	19	to	to	PART
ftr-398	436	20	have	have	AUX
ftr-398	436	21	relinquished	relinquish	VERB
ftr-398	436	22	her	her	PRON
ftr-398	436	23	citizenship	citizenship	NOUN
ftr-398	436	24	or	or	CCONJ
ftr-398	436	25	a	a	DET
ftr-398	436	26	longterm	longterm	PROPN
ftr-398	436	27	u.s	u.s	PROPN
ftr-398	436	28	.	.	PROPN
ftr-398	436	29	resident	resident	NOUN
ftr-398	436	30	terminated	terminate	VERB
ftr-398	436	31	her	her	PRON
ftr-398	436	32	long	long	ADJ
ftr-398	436	33	-	-	PUNCT
ftr-398	436	34	term	term	NOUN
ftr-398	436	35	u.s	u.s	PROPN
ftr-398	436	36	.	.	PROPN
ftr-398	436	37	residency	residency	NOUN
ftr-398	436	38	for	for	ADP
ftr-398	436	39	u.s	u.s	PROPN
ftr-398	436	40	.	.	PROPN
ftr-398	436	41	tax	tax	NOUN
ftr-398	436	42	purposes	purpose	NOUN
ftr-398	436	43	.	.	PUNCT
ftr-398	437	1	in	in	ADP
ftr-398	437	2	the	the	DET
ftr-398	437	3	absence	absence	NOUN
ftr-398	437	4	of	of	ADP
ftr-398	437	5	tax	tax	NOUN
ftr-398	437	6	-	-	PUNCT
ftr-398	437	7	based	base	VERB
ftr-398	437	8	rules	rule	NOUN
ftr-398	437	9	,	,	PUNCT
ftr-398	437	10	the	the	DET
ftr-398	437	11	code	code	NOUN
ftr-398	437	12	relied	rely	VERB
ftr-398	437	13	on	on	ADP
ftr-398	437	14	the	the	DET
ftr-398	437	15	immigration	immigration	NOUN
ftr-398	437	16	and	and	CCONJ
ftr-398	437	17	nationality	nationality	NOUN
ftr-398	437	18	act	act	NOUN
ftr-398	437	19	(	(	PUNCT
ftr-398	437	20	“	"	PUNCT
ftr-398	437	21	ina	ina	PROPN
ftr-398	437	22	”	"	PUNCT
ftr-398	437	23	)	)	PUNCT
ftr-398	437	24	to	to	PART
ftr-398	437	25	determine	determine	VERB
ftr-398	437	26	whether	whether	SCONJ
ftr-398	437	27	,	,	PUNCT
ftr-398	437	28	for	for	ADP
ftr-398	437	29	the85	the85	NOUN
ftr-398	437	30	purpose	purpose	NOUN
ftr-398	437	31	of	of	ADP
ftr-398	437	32	the	the	DET
ftr-398	437	33	expatriation	expatriation	NOUN
ftr-398	437	34	provisions	provision	NOUN
ftr-398	437	35	,	,	PUNCT
ftr-398	437	36	a	a	DET
ftr-398	437	37	u.s	u.s	PROPN
ftr-398	437	38	.	.	PROPN
ftr-398	437	39	citizen	citizen	PROPN
ftr-398	437	40	relinquished	relinquish	VERB
ftr-398	437	41	her	her	PRON
ftr-398	437	42	u.s	u.s	PROPN
ftr-398	437	43	.	.	PROPN
ftr-398	437	44	citizenship	citizenship	NOUN
ftr-398	437	45	or	or	CCONJ
ftr-398	437	46	a	a	DET
ftr-398	437	47	long	long	ADJ
ftr-398	437	48	-	-	PUNCT
ftr-398	437	49	term	term	NOUN
ftr-398	437	50	u.s	u.s	PROPN
ftr-398	437	51	.	.	PROPN
ftr-398	437	52	resident	resident	PROPN
ftr-398	437	53	alien	alien	PROPN
ftr-398	437	54	terminated	terminate	VERB
ftr-398	437	55	her	her	PRON
ftr-398	437	56	u.s	u.s	PROPN
ftr-398	437	57	.	.	PROPN
ftr-398	437	58	residency	residency	NOUN
ftr-398	437	59	.	.	PUNCT
ftr-398	438	1	the	the	DET
ftr-398	438	2	ina	ina	PROPN
ftr-398	438	3	provides	provide	VERB
ftr-398	438	4	that	that	SCONJ
ftr-398	438	5	a	a	DET
ftr-398	438	6	u.s	u.s	PROPN
ftr-398	438	7	.	.	PROPN
ftr-398	438	8	citizen	citizen	PROPN
ftr-398	438	9	can	can	AUX
ftr-398	438	10	relinquish	relinquish	VERB
ftr-398	438	11	her	her	PRON
ftr-398	438	12	citizenship	citizenship	NOUN
ftr-398	438	13	by	by	ADP
ftr-398	438	14	performing	perform	VERB
ftr-398	438	15	one	one	NUM
ftr-398	438	16	of	of	ADP
ftr-398	438	17	the	the	DET
ftr-398	438	18	following	follow	VERB
ftr-398	438	19	acts	act	NOUN
ftr-398	438	20	with	with	ADP
ftr-398	438	21	the	the	DET
ftr-398	438	22	intention	intention	NOUN
ftr-398	438	23	of	of	ADP
ftr-398	438	24	relinquishing	relinquish	VERB
ftr-398	438	25	u.s	u.s	PROPN
ftr-398	438	26	.	.	PROPN
ftr-398	438	27	nationality	nationality	NOUN
ftr-398	438	28	:	:	PUNCT
ftr-398	438	29	(	(	PUNCT
ftr-398	438	30	1	1	X
ftr-398	438	31	)	)	PUNCT
ftr-398	438	32	obtain	obtain	VERB
ftr-398	438	33	naturalization	naturalization	NOUN
ftr-398	438	34	in	in	ADP
ftr-398	438	35	a	a	DET
ftr-398	438	36	foreign	foreign	ADJ
ftr-398	438	37	state	state	NOUN
ftr-398	438	38	upon	upon	SCONJ
ftr-398	438	39	reaching	reach	VERB
ftr-398	438	40	age	age	NOUN
ftr-398	438	41	18	18	NUM
ftr-398	438	42	;	;	PUNCT
ftr-398	438	43	(	(	PUNCT
ftr-398	438	44	2	2	X
ftr-398	438	45	)	)	PUNCT
ftr-398	438	46	take	take	VERB
ftr-398	438	47	an	an	DET
ftr-398	438	48	oath	oath	NOUN
ftr-398	438	49	of	of	ADP
ftr-398	438	50	allegiance	allegiance	NOUN
ftr-398	438	51	to	to	ADP
ftr-398	438	52	a	a	DET
ftr-398	438	53	foreign	foreign	ADJ
ftr-398	438	54	state	state	NOUN
ftr-398	438	55	upon	upon	SCONJ
ftr-398	438	56	reaching	reach	VERB
ftr-398	438	57	age	age	NOUN
ftr-398	438	58	18	18	NUM
ftr-398	438	59	;	;	PUNCT
ftr-398	438	60	(	(	PUNCT
ftr-398	438	61	3	3	X
ftr-398	438	62	)	)	PUNCT
ftr-398	438	63	enter	enter	VERB
ftr-398	438	64	or	or	CCONJ
ftr-398	438	65	serve	serve	VERB
ftr-398	438	66	in	in	ADP
ftr-398	438	67	the	the	DET
ftr-398	438	68	armed	armed	ADJ
ftr-398	438	69	forces	force	NOUN
ftr-398	438	70	of	of	ADP
ftr-398	438	71	a	a	DET
ftr-398	438	72	foreign	foreign	ADJ
ftr-398	438	73	state	state	NOUN
ftr-398	438	74	if	if	SCONJ
ftr-398	438	75	that	that	DET
ftr-398	438	76	foreign	foreign	ADJ
ftr-398	438	77	state	state	NOUN
ftr-398	438	78	is	be	AUX
ftr-398	438	79	in	in	ADP
ftr-398	438	80	conflict	conflict	NOUN
ftr-398	438	81	with	with	ADP
ftr-398	438	82	the	the	DET
ftr-398	438	83	u.s	u.s	PROPN
ftr-398	438	84	.	.	PROPN
ftr-398	438	85	;	;	PUNCT
ftr-398	438	86	(	(	PUNCT
ftr-398	438	87	4	4	X
ftr-398	438	88	)	)	PUNCT
ftr-398	438	89	accept	accept	VERB
ftr-398	438	90	employment	employment	NOUN
ftr-398	438	91	with	with	ADP
ftr-398	438	92	a	a	DET
ftr-398	438	93	foreign	foreign	ADJ
ftr-398	438	94	government	government	NOUN
ftr-398	438	95	;	;	PUNCT
ftr-398	438	96	(	(	PUNCT
ftr-398	438	97	5	5	X
ftr-398	438	98	)	)	PUNCT
ftr-398	438	99	formally	formally	ADV
ftr-398	438	100	renounce	renounce	VERB
ftr-398	438	101	u.s	u.s	PROPN
ftr-398	438	102	.	.	PROPN
ftr-398	438	103	citizenship	citizenship	NOUN
ftr-398	438	104	before	before	ADP
ftr-398	438	105	a	a	DET
ftr-398	438	106	u.s	u.s	PROPN
ftr-398	438	107	.	.	PROPN
ftr-398	438	108	diplomatic	diplomatic	ADJ
ftr-398	438	109	or	or	CCONJ
ftr-398	438	110	consular	consular	ADJ
ftr-398	438	111	officer	officer	NOUN
ftr-398	438	112	in	in	ADP
ftr-398	438	113	a	a	DET
ftr-398	438	114	foreign	foreign	ADJ
ftr-398	438	115	state	state	NOUN
ftr-398	438	116	;	;	PUNCT
ftr-398	438	117	(	(	PUNCT
ftr-398	438	118	6	6	X
ftr-398	438	119	)	)	PUNCT
ftr-398	438	120	formally	formally	ADV
ftr-398	438	121	renounce	renounce	VERB
ftr-398	438	122	in	in	ADP
ftr-398	438	123	writing	write	VERB
ftr-398	438	124	u.s	u.s	PROPN
ftr-398	438	125	.	.	PROPN
ftr-398	438	126	citizenship	citizenship	NOUN
ftr-398	438	127	in	in	ADP
ftr-398	438	128	the	the	DET
ftr-398	438	129	u.s	u.s	PROPN
ftr-398	438	130	.	.	PROPN
ftr-398	438	131	in	in	ADP
ftr-398	438	132	a	a	DET
ftr-398	438	133	form	form	NOUN
ftr-398	438	134	prescribed	prescribe	VERB
ftr-398	438	135	by	by	ADP
ftr-398	438	136	the	the	DET
ftr-398	438	137	attorney	attorney	NOUN
ftr-398	438	138	general	general	NOUN
ftr-398	438	139	;	;	PUNCT
ftr-398	438	140	or	or	CCONJ
ftr-398	438	141	(	(	PUNCT
ftr-398	438	142	7	7	X
ftr-398	438	143	)	)	PUNCT
ftr-398	438	144	commit	commit	VERB
ftr-398	438	145	an	an	DET
ftr-398	438	146	act	act	NOUN
ftr-398	438	147	of	of	ADP
ftr-398	438	148	treason	treason	NOUN
ftr-398	438	149	.	.	PUNCT
ftr-398	439	1	on	on	ADP
ftr-398	439	2	the	the	DET
ftr-398	439	3	other	other	ADJ
ftr-398	439	4	hand	hand	NOUN
ftr-398	439	5	,	,	PUNCT
ftr-398	439	6	a	a	DET
ftr-398	439	7	long	long	ADJ
ftr-398	439	8	-	-	PUNCT
ftr-398	439	9	term	term	NOUN
ftr-398	439	10	u.s	u.s	PROPN
ftr-398	439	11	.	.	PROPN
ftr-398	439	12	resident	resident	PROPN
ftr-398	439	13	alien	alien	PROPN
ftr-398	439	14	’s	’s	PART
ftr-398	439	15	u.s.86	u.s.86	ADJ
ftr-398	439	16	residency	residency	NOUN
ftr-398	439	17	is	be	AUX
ftr-398	439	18	terminated	terminate	VERB
ftr-398	439	19	if	if	SCONJ
ftr-398	439	20	she	she	PRON
ftr-398	439	21	ceases	cease	VERB
ftr-398	439	22	to	to	PART
ftr-398	439	23	be	be	AUX
ftr-398	439	24	a	a	DET
ftr-398	439	25	lawful	lawful	ADJ
ftr-398	439	26	permanent	permanent	ADJ
ftr-398	439	27	resident	resident	NOUN
ftr-398	439	28	of	of	ADP
ftr-398	439	29	the	the	DET
ftr-398	439	30	u.s	u.s	PROPN
ftr-398	439	31	.	.	PROPN
ftr-398	439	32	or	or	CCONJ
ftr-398	439	33	commences	commence	VERB
ftr-398	439	34	to	to	PART
ftr-398	439	35	be	be	AUX
ftr-398	439	36	treated	treat	VERB
ftr-398	439	37	as	as	ADP
ftr-398	439	38	a	a	DET
ftr-398	439	39	resident	resident	NOUN
ftr-398	439	40	of	of	ADP
ftr-398	439	41	a	a	DET
ftr-398	439	42	foreign	foreign	ADJ
ftr-398	439	43	country	country	NOUN
ftr-398	439	44	under	under	ADP
ftr-398	439	45	the87	the87	NOUN
ftr-398	439	46	provisions	provision	NOUN
ftr-398	439	47	of	of	ADP
ftr-398	439	48	a	a	DET
ftr-398	439	49	bilateral	bilateral	ADJ
ftr-398	439	50	income	income	NOUN
ftr-398	439	51	tax	tax	NOUN
ftr-398	439	52	treaty	treaty	NOUN
ftr-398	439	53	between	between	ADP
ftr-398	439	54	the	the	DET
ftr-398	439	55	u.s	u.s	PROPN
ftr-398	439	56	.	.	PROPN
ftr-398	439	57	and	and	CCONJ
ftr-398	439	58	the	the	DET
ftr-398	439	59	foreign	foreign	ADJ
ftr-398	439	60	country	country	NOUN
ftr-398	439	61	and	and	CCONJ
ftr-398	439	62	does	do	AUX
ftr-398	439	63	not	not	PART
ftr-398	439	64	waive	waive	VERB
ftr-398	439	65	the	the	DET
ftr-398	439	66	benefits	benefit	NOUN
ftr-398	439	67	of	of	ADP
ftr-398	439	68	that	that	DET
ftr-398	439	69	treaty	treaty	NOUN
ftr-398	439	70	.	.	PUNCT
ftr-398	440	1	88	88	NUM
ftr-398	440	2	if	if	SCONJ
ftr-398	440	3	an	an	DET
ftr-398	440	4	individual	individual	NOUN
ftr-398	440	5	performed	perform	VERB
ftr-398	440	6	an	an	DET
ftr-398	440	7	act	act	NOUN
ftr-398	440	8	of	of	ADP
ftr-398	440	9	expatriation	expatriation	NOUN
ftr-398	440	10	,	,	PUNCT
ftr-398	440	11	the	the	DET
ftr-398	440	12	new	new	ADJ
ftr-398	440	13	presumption	presumption	NOUN
ftr-398	440	14	rules	rule	NOUN
ftr-398	440	15	of	of	ADP
ftr-398	440	16	section	section	NOUN
ftr-398	440	17	877(a)(2	877(a)(2	NUM
ftr-398	440	18	)	)	PUNCT
ftr-398	440	19	determined	determine	VERB
ftr-398	440	20	whether	whether	SCONJ
ftr-398	440	21	the	the	DET
ftr-398	440	22	person	person	NOUN
ftr-398	440	23	did	do	VERB
ftr-398	440	24	so	so	ADV
ftr-398	440	25	with	with	ADP
ftr-398	440	26	a	a	DET
ftr-398	440	27	principal	principal	ADJ
ftr-398	440	28	purpose	purpose	NOUN
ftr-398	440	29	of	of	ADP
ftr-398	440	30	avoiding	avoid	VERB
ftr-398	440	31	u.s	u.s	PROPN
ftr-398	440	32	.	.	PROPN
ftr-398	440	33	taxes	taxis	NOUN
ftr-398	440	34	.	.	PUNCT
ftr-398	441	1	an	an	DET
ftr-398	441	2	individual	individual	NOUN
ftr-398	441	3	was	be	AUX
ftr-398	441	4	deemed89	deemed89	VERB
ftr-398	441	5	to	to	PART
ftr-398	441	6	have	have	AUX
ftr-398	441	7	expatriated	expatriate	VERB
ftr-398	441	8	with	with	ADP
ftr-398	441	9	a	a	DET
ftr-398	441	10	principal	principal	ADJ
ftr-398	441	11	purpose	purpose	NOUN
ftr-398	441	12	of	of	ADP
ftr-398	441	13	avoiding	avoid	VERB
ftr-398	441	14	u.s	u.s	PROPN
ftr-398	441	15	.	.	PROPN
ftr-398	441	16	taxes	taxis	NOUN
ftr-398	441	17	if	if	SCONJ
ftr-398	441	18	(	(	PUNCT
ftr-398	441	19	1	1	X
ftr-398	441	20	)	)	PUNCT
ftr-398	441	21	her	her	PRON
ftr-398	441	22	average	average	ADJ
ftr-398	441	23	annual	annual	ADJ
ftr-398	441	24	u.s	u.s	PROPN
ftr-398	441	25	.	.	PROPN
ftr-398	441	26	federal	federal	ADJ
ftr-398	441	27	income	income	NOUN
ftr-398	441	28	tax	tax	NOUN
ftr-398	441	29	liability	liability	NOUN
ftr-398	441	30	for	for	ADP
ftr-398	441	31	the	the	DET
ftr-398	441	32	five	five	NUM
ftr-398	441	33	taxable	taxable	ADJ
ftr-398	441	34	years	year	NOUN
ftr-398	441	35	84	84	NUM
ftr-398	441	36	.	.	PUNCT
ftr-398	442	1	irc	irc	PROPN
ftr-398	442	2	§	§	PROPN
ftr-398	442	3	877(e	877(e	PROPN
ftr-398	442	4	)	)	PUNCT
ftr-398	442	5	.	.	PUNCT
ftr-398	443	1	a	a	DET
ftr-398	443	2	long	long	ADJ
ftr-398	443	3	-	-	PUNCT
ftr-398	443	4	term	term	NOUN
ftr-398	443	5	u.s	u.s	PROPN
ftr-398	443	6	.	.	PROPN
ftr-398	443	7	resident	resident	PROPN
ftr-398	443	8	alien	alien	PROPN
ftr-398	443	9	is	be	AUX
ftr-398	443	10	a	a	DET
ftr-398	443	11	person	person	NOUN
ftr-398	443	12	who	who	PRON
ftr-398	443	13	is	be	AUX
ftr-398	443	14	a	a	DET
ftr-398	443	15	lawful	lawful	ADJ
ftr-398	443	16	permanent	permanent	ADJ
ftr-398	443	17	resident	resident	NOUN
ftr-398	443	18	of	of	ADP
ftr-398	443	19	the	the	DET
ftr-398	443	20	u.s	u.s	PROPN
ftr-398	443	21	.	.	PROPN
ftr-398	443	22	in	in	ADP
ftr-398	443	23	at	at	ADV
ftr-398	443	24	least	least	ADV
ftr-398	443	25	eight	eight	NUM
ftr-398	443	26	years	year	NOUN
ftr-398	443	27	of	of	ADP
ftr-398	443	28	the	the	DET
ftr-398	443	29	15	15	NUM
ftr-398	443	30	-	-	PUNCT
ftr-398	443	31	year	year	NOUN
ftr-398	443	32	period	period	NOUN
ftr-398	443	33	ending	end	VERB
ftr-398	443	34	at	at	ADP
ftr-398	443	35	the	the	DET
ftr-398	443	36	time	time	NOUN
ftr-398	443	37	of	of	ADP
ftr-398	443	38	residency	residency	NOUN
ftr-398	443	39	termination	termination	NOUN
ftr-398	443	40	.	.	PUNCT
ftr-398	444	1	however	however	ADV
ftr-398	444	2	,	,	PUNCT
ftr-398	444	3	a	a	DET
ftr-398	444	4	person	person	NOUN
ftr-398	444	5	is	be	AUX
ftr-398	444	6	not	not	PART
ftr-398	444	7	considered	consider	VERB
ftr-398	444	8	a	a	DET
ftr-398	444	9	long	long	ADJ
ftr-398	444	10	-	-	PUNCT
ftr-398	444	11	term	term	NOUN
ftr-398	444	12	u.s	u.s	PROPN
ftr-398	444	13	.	.	PROPN
ftr-398	444	14	resident	resident	NOUN
ftr-398	444	15	for	for	ADP
ftr-398	444	16	those	those	DET
ftr-398	444	17	years	year	NOUN
ftr-398	444	18	in	in	ADP
ftr-398	444	19	which	which	PRON
ftr-398	444	20	such	such	ADJ
ftr-398	444	21	person	person	NOUN
ftr-398	444	22	is	be	AUX
ftr-398	444	23	treated	treat	VERB
ftr-398	444	24	as	as	ADP
ftr-398	444	25	a	a	DET
ftr-398	444	26	resident	resident	NOUN
ftr-398	444	27	of	of	ADP
ftr-398	444	28	a	a	DET
ftr-398	444	29	foreign	foreign	ADJ
ftr-398	444	30	country	country	NOUN
ftr-398	444	31	under	under	ADP
ftr-398	444	32	the	the	DET
ftr-398	444	33	provisions	provision	NOUN
ftr-398	444	34	of	of	ADP
ftr-398	444	35	a	a	DET
ftr-398	444	36	tax	tax	NOUN
ftr-398	444	37	treaty	treaty	NOUN
ftr-398	444	38	between	between	ADP
ftr-398	444	39	that	that	DET
ftr-398	444	40	foreign	foreign	ADJ
ftr-398	444	41	country	country	NOUN
ftr-398	444	42	and	and	CCONJ
ftr-398	444	43	the	the	DET
ftr-398	444	44	u.s	u.s	PROPN
ftr-398	444	45	.	.	PROPN
ftr-398	444	46	85	85	NUM
ftr-398	444	47	.	.	NOUN
ftr-398	444	48	8	8	NUM
ftr-398	444	49	u.s.c	u.s.c	NOUN
ftr-398	444	50	.	.	PUNCT
ftr-398	445	1	1101	1101	NUM
ftr-398	445	2	.	.	PUNCT
ftr-398	446	1	86	86	NUM
ftr-398	446	2	.	.	NOUN
ftr-398	446	3	8	8	NUM
ftr-398	446	4	u.s.c	u.s.c	NOUN
ftr-398	446	5	.	.	PUNCT
ftr-398	447	1	1481	1481	NUM
ftr-398	447	2	.	.	PUNCT
ftr-398	448	1	87	87	NUM
ftr-398	448	2	.	.	PUNCT
ftr-398	449	1	irc	irc	PROPN
ftr-398	449	2	§	§	PROPN
ftr-398	449	3	877(e)(1)(a	877(e)(1)(a	NUM
ftr-398	449	4	)	)	PUNCT
ftr-398	449	5	.	.	PUNCT
ftr-398	450	1	irc	irc	PROPN
ftr-398	450	2	§	§	PROPN
ftr-398	450	3	877(e)(1)(a	877(e)(1)(a	NUM
ftr-398	450	4	)	)	PUNCT
ftr-398	450	5	references	reference	NOUN
ftr-398	450	6	irc	irc	PROPN
ftr-398	450	7	§	§	PROPN
ftr-398	450	8	7701(b)(6	7701(b)(6	NOUN
ftr-398	450	9	)	)	PUNCT
ftr-398	450	10	,	,	PUNCT
ftr-398	450	11	which	which	PRON
ftr-398	450	12	incorporates	incorporate	VERB
ftr-398	450	13	u.s	u.s	PROPN
ftr-398	450	14	.	.	PROPN
ftr-398	450	15	immigration	immigration	NOUN
ftr-398	450	16	laws	law	NOUN
ftr-398	450	17	for	for	ADP
ftr-398	450	18	determining	determine	VERB
ftr-398	450	19	a	a	DET
ftr-398	450	20	person	person	NOUN
ftr-398	450	21	’s	’s	PART
ftr-398	450	22	status	status	NOUN
ftr-398	450	23	as	as	ADP
ftr-398	450	24	a	a	DET
ftr-398	450	25	u.s	u.s	PROPN
ftr-398	450	26	.	.	PROPN
ftr-398	450	27	resident	resident	PROPN
ftr-398	450	28	alien	alien	NOUN
ftr-398	450	29	for	for	ADP
ftr-398	450	30	u.s	u.s	PROPN
ftr-398	450	31	.	.	PROPN
ftr-398	450	32	tax	tax	NOUN
ftr-398	450	33	purposes	purpose	NOUN
ftr-398	450	34	.	.	PUNCT
ftr-398	451	1	88	88	NUM
ftr-398	451	2	.	.	PUNCT
ftr-398	452	1	irc	irc	PROPN
ftr-398	452	2	§	§	PROPN
ftr-398	452	3	877(e)(1)(b	877(e)(1)(b	PROPN
ftr-398	452	4	)	)	PUNCT
ftr-398	452	5	.	.	PUNCT
ftr-398	453	1	89	89	NUM
ftr-398	453	2	.	.	PUNCT
ftr-398	453	3	irc	irc	PROPN
ftr-398	453	4	§	§	PROPN
ftr-398	453	5	877(a)(2	877(a)(2	NUM
ftr-398	453	6	)	)	PUNCT
ftr-398	453	7	.	.	PUNCT
ftr-398	454	1	2005	2005	NUM
ftr-398	454	2	is	be	AUX
ftr-398	454	3	the	the	DET
ftr-398	454	4	nation	nation	NOUN
ftr-398	454	5	of	of	ADP
ftr-398	454	6	immigrants	immigrant	NOUN
ftr-398	454	7	punishing	punish	VERB
ftr-398	454	8	its	its	PRON
ftr-398	454	9	emigrants	emigrant	NOUN
ftr-398	454	10	25	25	NUM
ftr-398	454	11	ending	end	VERB
ftr-398	454	12	before	before	ADP
ftr-398	454	13	the	the	DET
ftr-398	454	14	date	date	NOUN
ftr-398	454	15	of	of	ADP
ftr-398	454	16	loss	loss	NOUN
ftr-398	454	17	of	of	ADP
ftr-398	454	18	u.s	u.s	PROPN
ftr-398	454	19	.	.	PROPN
ftr-398	454	20	citizenship	citizenship	NOUN
ftr-398	454	21	or	or	CCONJ
ftr-398	454	22	termination	termination	NOUN
ftr-398	454	23	of	of	ADP
ftr-398	454	24	u.s	u.s	PROPN
ftr-398	454	25	.	.	PROPN
ftr-398	454	26	residency	residency	NOUN
ftr-398	454	27	was	be	AUX
ftr-398	454	28	greater	great	ADJ
ftr-398	454	29	than	than	ADP
ftr-398	454	30	$	$	SYM
ftr-398	454	31	100,000	100,000	NUM
ftr-398	454	32	(	(	PUNCT
ftr-398	454	33	the	the	DET
ftr-398	454	34	“	"	PUNCT
ftr-398	454	35	tax	tax	NOUN
ftr-398	454	36	liability	liability	NOUN
ftr-398	454	37	test	test	NOUN
ftr-398	454	38	”	"	PUNCT
ftr-398	454	39	)	)	PUNCT
ftr-398	454	40	,	,	PUNCT
ftr-398	454	41	or	or	CCONJ
ftr-398	454	42	(	(	PUNCT
ftr-398	454	43	2	2	X
ftr-398	454	44	)	)	PUNCT
ftr-398	454	45	her	her	PRON
ftr-398	454	46	net	net	ADJ
ftr-398	454	47	worth	worth	NOUN
ftr-398	454	48	as	as	ADP
ftr-398	454	49	of	of	ADP
ftr-398	454	50	the	the	DET
ftr-398	454	51	date	date	NOUN
ftr-398	454	52	of	of	ADP
ftr-398	454	53	such	such	ADJ
ftr-398	454	54	loss	loss	NOUN
ftr-398	454	55	or	or	CCONJ
ftr-398	454	56	termination	termination	NOUN
ftr-398	454	57	was	be	AUX
ftr-398	454	58	$	$	SYM
ftr-398	454	59	500,000	500,000	NUM
ftr-398	454	60	or	or	CCONJ
ftr-398	454	61	more	more	ADJ
ftr-398	454	62	(	(	PUNCT
ftr-398	454	63	the	the	DET
ftr-398	454	64	“	"	PUNCT
ftr-398	454	65	net	net	ADJ
ftr-398	454	66	worth	worth	ADJ
ftr-398	454	67	test	test	NOUN
ftr-398	454	68	”	"	PUNCT
ftr-398	454	69	)	)	PUNCT
ftr-398	454	70	.	.	PUNCT
ftr-398	455	1	this	this	DET
ftr-398	455	2	provision	provision	NOUN
ftr-398	455	3	supplied	supply	VERB
ftr-398	455	4	many	many	ADJ
ftr-398	455	5	of	of	ADP
ftr-398	455	6	the	the	DET
ftr-398	455	7	“	"	PUNCT
ftr-398	455	8	teeth	tooth	NOUN
ftr-398	455	9	”	"	PUNCT
ftr-398	455	10	that	that	SCONJ
ftr-398	455	11	were90	were90	NOUN
ftr-398	455	12	missing	miss	VERB
ftr-398	455	13	under	under	ADP
ftr-398	455	14	the	the	DET
ftr-398	455	15	fita	fita	PROPN
ftr-398	455	16	version	version	PROPN
ftr-398	455	17	,	,	PUNCT
ftr-398	455	18	which	which	PRON
ftr-398	455	19	included	include	VERB
ftr-398	455	20	no	no	DET
ftr-398	455	21	automatic	automatic	ADJ
ftr-398	455	22	presumption	presumption	NOUN
ftr-398	455	23	rules	rule	NOUN
ftr-398	455	24	and	and	CCONJ
ftr-398	455	25	placed	place	VERB
ftr-398	455	26	the	the	DET
ftr-398	455	27	initial	initial	ADJ
ftr-398	455	28	burden	burden	NOUN
ftr-398	455	29	of	of	ADP
ftr-398	455	30	proof	proof	NOUN
ftr-398	455	31	on	on	ADP
ftr-398	455	32	the	the	DET
ftr-398	455	33	government	government	NOUN
ftr-398	455	34	.	.	PUNCT
ftr-398	456	1	it	it	PRON
ftr-398	456	2	also	also	ADV
ftr-398	456	3	underscored	underscore	VERB
ftr-398	456	4	the	the	DET
ftr-398	456	5	purpose	purpose	NOUN
ftr-398	456	6	of	of	ADP
ftr-398	456	7	the	the	DET
ftr-398	456	8	expatriation	expatriation	NOUN
ftr-398	456	9	rules	rule	NOUN
ftr-398	456	10	,	,	PUNCT
ftr-398	456	11	focusing	focus	VERB
ftr-398	456	12	on	on	ADP
ftr-398	456	13	individuals	individual	NOUN
ftr-398	456	14	with	with	ADP
ftr-398	456	15	the	the	DET
ftr-398	456	16	potential	potential	NOUN
ftr-398	456	17	for	for	ADP
ftr-398	456	18	tax	tax	NOUN
ftr-398	456	19	-	-	PUNCT
ftr-398	456	20	motivated	motivate	VERB
ftr-398	456	21	expatriation	expatriation	NOUN
ftr-398	456	22	.	.	PUNCT
ftr-398	457	1	under	under	ADP
ftr-398	457	2	hipaa	hipaa	NOUN
ftr-398	457	3	provisions	provision	NOUN
ftr-398	457	4	,	,	PUNCT
ftr-398	457	5	u.s	u.s	PROPN
ftr-398	457	6	.	.	PROPN
ftr-398	457	7	citizens	citizen	NOUN
ftr-398	457	8	and	and	CCONJ
ftr-398	457	9	long	long	ADJ
ftr-398	457	10	-	-	PUNCT
ftr-398	457	11	term	term	NOUN
ftr-398	457	12	u.s	u.s	PROPN
ftr-398	457	13	.	.	PROPN
ftr-398	457	14	residents	resident	NOUN
ftr-398	457	15	subject	subject	VERB
ftr-398	457	16	to	to	ADP
ftr-398	457	17	section	section	NOUN
ftr-398	457	18	877	877	NUM
ftr-398	457	19	were	be	AUX
ftr-398	457	20	unable	unable	ADJ
ftr-398	457	21	to	to	PART
ftr-398	457	22	fully	fully	ADV
ftr-398	457	23	benefit	benefit	VERB
ftr-398	457	24	from	from	ADP
ftr-398	457	25	bilateral	bilateral	ADJ
ftr-398	457	26	tax	tax	NOUN
ftr-398	457	27	treaties	treaty	NOUN
ftr-398	457	28	even	even	ADV
ftr-398	457	29	if	if	SCONJ
ftr-398	457	30	they	they	PRON
ftr-398	457	31	were	be	AUX
ftr-398	457	32	considered	consider	VERB
ftr-398	457	33	bona	bona	ADJ
ftr-398	457	34	fide	fide	ADJ
ftr-398	457	35	residents	resident	NOUN
ftr-398	457	36	of	of	ADP
ftr-398	457	37	the	the	DET
ftr-398	457	38	treaty	treaty	NOUN
ftr-398	457	39	partner	partner	NOUN
ftr-398	457	40	.	.	PUNCT
ftr-398	458	1	as	as	SCONJ
ftr-398	458	2	noted	note	VERB
ftr-398	458	3	in	in	ADP
ftr-398	458	4	part	part	PROPN
ftr-398	458	5	ii	ii	PROPN
ftr-398	458	6	of	of	ADP
ftr-398	458	7	this	this	DET
ftr-398	458	8	article	article	NOUN
ftr-398	458	9	,	,	PUNCT
ftr-398	458	10	saving	save	VERB
ftr-398	458	11	clauses	clause	NOUN
ftr-398	458	12	in	in	ADP
ftr-398	458	13	most	most	ADJ
ftr-398	458	14	,	,	PUNCT
ftr-398	458	15	if	if	SCONJ
ftr-398	458	16	not	not	PART
ftr-398	458	17	all	all	PRON
ftr-398	458	18	,	,	PUNCT
ftr-398	458	19	u.s	u.s	PROPN
ftr-398	458	20	.	.	PROPN
ftr-398	458	21	bilateral	bilateral	ADJ
ftr-398	458	22	income	income	NOUN
ftr-398	458	23	tax	tax	NOUN
ftr-398	458	24	treaties	treaty	NOUN
ftr-398	458	25	provide	provide	VERB
ftr-398	458	26	that	that	SCONJ
ftr-398	458	27	persons	person	NOUN
ftr-398	458	28	subject	subject	ADJ
ftr-398	458	29	to	to	ADP
ftr-398	458	30	u.s	u.s	PROPN
ftr-398	458	31	.	.	PROPN
ftr-398	458	32	taxation	taxation	NOUN
ftr-398	458	33	under	under	ADP
ftr-398	458	34	section	section	NOUN
ftr-398	458	35	877	877	NUM
ftr-398	458	36	are	be	AUX
ftr-398	458	37	subject	subject	ADJ
ftr-398	458	38	to	to	ADP
ftr-398	458	39	u.s	u.s	PROPN
ftr-398	458	40	.	.	PROPN
ftr-398	458	41	taxation	taxation	NOUN
ftr-398	458	42	for	for	ADP
ftr-398	458	43	a	a	DET
ftr-398	458	44	period	period	NOUN
ftr-398	458	45	of	of	ADP
ftr-398	458	46	ten	ten	NUM
ftr-398	458	47	years	year	NOUN
ftr-398	458	48	as	as	SCONJ
ftr-398	458	49	if	if	SCONJ
ftr-398	458	50	the	the	DET
ftr-398	458	51	treaty	treaty	NOUN
ftr-398	458	52	had	have	AUX
ftr-398	458	53	not	not	PART
ftr-398	458	54	come	come	VERB
ftr-398	458	55	into	into	ADP
ftr-398	458	56	effect	effect	NOUN
ftr-398	458	57	.	.	PUNCT
ftr-398	459	1	2	2	X
ftr-398	459	2	.	.	X
ftr-398	459	3	exceptions	exception	NOUN
ftr-398	459	4	to	to	ADP
ftr-398	459	5	treatment	treatment	NOUN
ftr-398	459	6	as	as	ADP
ftr-398	459	7	an	an	DET
ftr-398	459	8	expatriate	expatriate	NOUN
ftr-398	459	9	–	–	PUNCT
ftr-398	459	10	by	by	ADP
ftr-398	459	11	adding	add	VERB
ftr-398	459	12	the	the	DET
ftr-398	459	13	automatic	automatic	ADJ
ftr-398	459	14	presumption	presumption	NOUN
ftr-398	459	15	rules	rule	NOUN
ftr-398	459	16	,	,	PUNCT
ftr-398	459	17	the	the	DET
ftr-398	459	18	hipaa	hipaa	NOUN
ftr-398	459	19	expatriation	expatriation	NOUN
ftr-398	459	20	provisions	provision	NOUN
ftr-398	459	21	allowed	allow	VERB
ftr-398	459	22	less	less	ADV
ftr-398	459	23	affluent	affluent	ADJ
ftr-398	459	24	individuals	individual	NOUN
ftr-398	459	25	to	to	PART
ftr-398	459	26	completely	completely	ADV
ftr-398	459	27	avoid	avoid	VERB
ftr-398	459	28	the	the	DET
ftr-398	459	29	application	application	NOUN
ftr-398	459	30	of	of	ADP
ftr-398	459	31	the	the	DET
ftr-398	459	32	alternative	alternative	ADJ
ftr-398	459	33	tax	tax	NOUN
ftr-398	459	34	regime	regime	NOUN
ftr-398	459	35	upon	upon	SCONJ
ftr-398	459	36	expatriation	expatriation	NOUN
ftr-398	459	37	.	.	PUNCT
ftr-398	460	1	in	in	ADP
ftr-398	460	2	addition	addition	NOUN
ftr-398	460	3	,	,	PUNCT
ftr-398	460	4	certain	certain	ADJ
ftr-398	460	5	individuals	individual	NOUN
ftr-398	460	6	who	who	PRON
ftr-398	460	7	were	be	AUX
ftr-398	460	8	considered	consider	VERB
ftr-398	460	9	to	to	PART
ftr-398	460	10	have	have	AUX
ftr-398	460	11	expatriated	expatriate	VERB
ftr-398	460	12	with	with	ADP
ftr-398	460	13	a	a	DET
ftr-398	460	14	principal	principal	ADJ
ftr-398	460	15	purpose	purpose	NOUN
ftr-398	460	16	of	of	ADP
ftr-398	460	17	tax	tax	NOUN
ftr-398	460	18	avoidance	avoidance	NOUN
ftr-398	460	19	by	by	ADP
ftr-398	460	20	meeting	meet	VERB
ftr-398	460	21	the	the	DET
ftr-398	460	22	tax	tax	NOUN
ftr-398	460	23	liability	liability	NOUN
ftr-398	460	24	or	or	CCONJ
ftr-398	460	25	net	net	ADJ
ftr-398	460	26	worth	worth	ADJ
ftr-398	460	27	tests	test	NOUN
ftr-398	460	28	had	have	VERB
ftr-398	460	29	the	the	DET
ftr-398	460	30	opportunity	opportunity	NOUN
ftr-398	460	31	to	to	PART
ftr-398	460	32	overcome	overcome	VERB
ftr-398	460	33	this	this	DET
ftr-398	460	34	presumption	presumption	NOUN
ftr-398	460	35	by	by	ADP
ftr-398	460	36	submitting	submit	VERB
ftr-398	460	37	a	a	DET
ftr-398	460	38	complete	complete	ADJ
ftr-398	460	39	and	and	CCONJ
ftr-398	460	40	good	good	ADJ
ftr-398	460	41	faith	faith	NOUN
ftr-398	460	42	ruling	rule	VERB
ftr-398	460	43	request	request	NOUN
ftr-398	460	44	to	to	ADP
ftr-398	460	45	the	the	DET
ftr-398	460	46	irs	irs	PROPN
ftr-398	460	47	within	within	ADP
ftr-398	460	48	one	one	NUM
ftr-398	460	49	year	year	NOUN
ftr-398	460	50	of	of	ADP
ftr-398	460	51	expatriation	expatriation	NOUN
ftr-398	460	52	for	for	ADP
ftr-398	460	53	a	a	DET
ftr-398	460	54	determination	determination	NOUN
ftr-398	460	55	by	by	ADP
ftr-398	460	56	the	the	DET
ftr-398	460	57	irs	irs	PROPN
ftr-398	460	58	that	that	SCONJ
ftr-398	460	59	the	the	DET
ftr-398	460	60	loss	loss	NOUN
ftr-398	460	61	of	of	ADP
ftr-398	460	62	u.s	u.s	PROPN
ftr-398	460	63	.	.	PROPN
ftr-398	460	64	citizenship	citizenship	NOUN
ftr-398	460	65	was	be	AUX
ftr-398	460	66	not	not	PART
ftr-398	460	67	motivated	motivate	VERB
ftr-398	460	68	by	by	ADP
ftr-398	460	69	tax	tax	NOUN
ftr-398	460	70	avoidance	avoidance	NOUN
ftr-398	460	71	.	.	PUNCT
ftr-398	461	1	before	before	ADP
ftr-398	461	2	the91	the91	PROPN
ftr-398	461	3	enactment	enactment	NOUN
ftr-398	461	4	of	of	ADP
ftr-398	461	5	hipaa	hipaa	NOUN
ftr-398	461	6	,	,	PUNCT
ftr-398	461	7	only	only	ADV
ftr-398	461	8	a	a	DET
ftr-398	461	9	limited	limited	ADJ
ftr-398	461	10	exception	exception	NOUN
ftr-398	461	11	was	be	AUX
ftr-398	461	12	available	available	ADJ
ftr-398	461	13	to	to	ADP
ftr-398	461	14	certain	certain	ADJ
ftr-398	461	15	dual	dual	ADJ
ftr-398	461	16	residents	resident	NOUN
ftr-398	461	17	,	,	PUNCT
ftr-398	461	18	with	with	ADP
ftr-398	461	19	no	no	DET
ftr-398	461	20	option	option	NOUN
ftr-398	461	21	of	of	ADP
ftr-398	461	22	filing	file	VERB
ftr-398	461	23	a	a	DET
ftr-398	461	24	ruling	rule	VERB
ftr-398	461	25	request	request	NOUN
ftr-398	461	26	.	.	PUNCT
ftr-398	462	1	as	as	SCONJ
ftr-398	462	2	previously	previously	ADV
ftr-398	462	3	noted	note	VERB
ftr-398	462	4	,	,	PUNCT
ftr-398	462	5	the92	the92	PROPN
ftr-398	462	6	existence	existence	NOUN
ftr-398	462	7	of	of	ADP
ftr-398	462	8	such	such	ADJ
ftr-398	462	9	exceptions	exception	NOUN
ftr-398	462	10	allowed	allow	VERB
ftr-398	462	11	some	some	DET
ftr-398	462	12	expatriates	expatriate	NOUN
ftr-398	462	13	to	to	PART
ftr-398	462	14	avoid	avoid	VERB
ftr-398	462	15	u.s	u.s	PROPN
ftr-398	462	16	.	.	PROPN
ftr-398	462	17	tax	tax	NOUN
ftr-398	462	18	on	on	ADP
ftr-398	462	19	income	income	NOUN
ftr-398	462	20	accrued	accrue	VERB
ftr-398	462	21	during	during	ADP
ftr-398	462	22	the	the	DET
ftr-398	462	23	period	period	NOUN
ftr-398	462	24	of	of	ADP
ftr-398	462	25	u.s	u.s	PROPN
ftr-398	462	26	.	.	PROPN
ftr-398	462	27	citizenship	citizenship	NOUN
ftr-398	462	28	or	or	CCONJ
ftr-398	462	29	residency	residency	NOUN
ftr-398	462	30	.	.	PUNCT
ftr-398	463	1	under	under	ADP
ftr-398	463	2	hipaa	hipaa	PROPN
ftr-398	463	3	,	,	PUNCT
ftr-398	463	4	a	a	DET
ftr-398	463	5	former	former	ADJ
ftr-398	463	6	u.s	u.s	PROPN
ftr-398	463	7	.	.	PROPN
ftr-398	463	8	citizen	citizen	PROPN
ftr-398	463	9	was	be	AUX
ftr-398	463	10	qualified	qualified	ADJ
ftr-398	463	11	to	to	PART
ftr-398	463	12	submit	submit	VERB
ftr-398	463	13	a	a	DET
ftr-398	463	14	request	request	NOUN
ftr-398	463	15	for	for	ADP
ftr-398	463	16	a	a	DET
ftr-398	463	17	ruling	ruling	NOUN
ftr-398	463	18	if	if	SCONJ
ftr-398	463	19	the	the	DET
ftr-398	463	20	person	person	NOUN
ftr-398	463	21	was	be	AUX
ftr-398	463	22	(	(	PUNCT
ftr-398	463	23	1	1	X
ftr-398	463	24	)	)	PUNCT
ftr-398	463	25	an	an	DET
ftr-398	463	26	individual	individual	NOUN
ftr-398	463	27	born	bear	VERB
ftr-398	463	28	with	with	ADP
ftr-398	463	29	dual	dual	ADJ
ftr-398	463	30	citizenship	citizenship	NOUN
ftr-398	463	31	who	who	PRON
ftr-398	463	32	remained	remain	VERB
ftr-398	463	33	a	a	DET
ftr-398	463	34	citizen	citizen	NOUN
ftr-398	463	35	of	of	ADP
ftr-398	463	36	the	the	DET
ftr-398	463	37	other	other	ADJ
ftr-398	463	38	country	country	NOUN
ftr-398	463	39	,	,	PUNCT
ftr-398	463	40	(	(	PUNCT
ftr-398	463	41	2	2	X
ftr-398	463	42	)	)	PUNCT
ftr-398	463	43	an	an	DET
ftr-398	463	44	individual	individual	NOUN
ftr-398	463	45	who	who	PRON
ftr-398	463	46	became	become	VERB
ftr-398	463	47	a	a	DET
ftr-398	463	48	citizen	citizen	NOUN
ftr-398	463	49	of	of	ADP
ftr-398	463	50	the	the	DET
ftr-398	463	51	country	country	NOUN
ftr-398	463	52	of	of	ADP
ftr-398	463	53	birth	birth	NOUN
ftr-398	463	54	,	,	PUNCT
ftr-398	463	55	spouse	spouse	NOUN
ftr-398	463	56	’s	’s	PART
ftr-398	463	57	birth	birth	NOUN
ftr-398	463	58	or	or	CCONJ
ftr-398	463	59	parents	parent	NOUN
ftr-398	463	60	’	’	PART
ftr-398	463	61	birth	birth	NOUN
ftr-398	463	62	,	,	PUNCT
ftr-398	463	63	within	within	ADP
ftr-398	463	64	a	a	DET
ftr-398	463	65	reasonable	reasonable	ADJ
ftr-398	463	66	time	time	NOUN
ftr-398	463	67	following	follow	VERB
ftr-398	463	68	loss	loss	NOUN
ftr-398	463	69	of	of	ADP
ftr-398	463	70	citizenship	citizenship	NOUN
ftr-398	463	71	,	,	PUNCT
ftr-398	463	72	(	(	PUNCT
ftr-398	463	73	3	3	X
ftr-398	463	74	)	)	PUNCT
ftr-398	463	75	an	an	DET
ftr-398	463	76	individual	individual	NOUN
ftr-398	463	77	who	who	PRON
ftr-398	463	78	was	be	AUX
ftr-398	463	79	not	not	PART
ftr-398	463	80	present	present	ADJ
ftr-398	463	81	in	in	ADP
ftr-398	463	82	the	the	DET
ftr-398	463	83	u.s	u.s	PROPN
ftr-398	463	84	.	.	PROPN
ftr-398	463	85	for	for	ADP
ftr-398	463	86	more	more	ADJ
ftr-398	463	87	than	than	ADP
ftr-398	463	88	thirty	thirty	NUM
ftr-398	463	89	days	day	NOUN
ftr-398	463	90	each	each	DET
ftr-398	463	91	year	year	NOUN
ftr-398	463	92	in	in	ADP
ftr-398	463	93	the	the	DET
ftr-398	463	94	ten	ten	NUM
ftr-398	463	95	-	-	PUNCT
ftr-398	463	96	year	year	NOUN
ftr-398	463	97	period	period	NOUN
ftr-398	463	98	immediately	immediately	ADV
ftr-398	463	99	preceding	precede	VERB
ftr-398	463	100	the	the	DET
ftr-398	463	101	date	date	NOUN
ftr-398	463	102	of	of	ADP
ftr-398	463	103	loss	loss	NOUN
ftr-398	463	104	of	of	ADP
ftr-398	463	105	citizenship	citizenship	NOUN
ftr-398	463	106	,	,	PUNCT
ftr-398	463	107	(	(	PUNCT
ftr-398	463	108	4	4	X
ftr-398	463	109	)	)	PUNCT
ftr-398	463	110	an	an	DET
ftr-398	463	111	individual	individual	NOUN
ftr-398	463	112	who	who	PRON
ftr-398	463	113	relinquished	relinquish	VERB
ftr-398	463	114	her	her	PRON
ftr-398	463	115	citizenship	citizenship	NOUN
ftr-398	463	116	before	before	ADP
ftr-398	463	117	reaching	reach	VERB
ftr-398	463	118	the	the	DET
ftr-398	463	119	age	age	NOUN
ftr-398	463	120	of	of	ADP
ftr-398	463	121	18	18	NUM
ftr-398	463	122	½	½	NOUN
ftr-398	463	123	,	,	PUNCT
ftr-398	463	124	or	or	CCONJ
ftr-398	463	125	(	(	PUNCT
ftr-398	463	126	5	5	X
ftr-398	463	127	)	)	PUNCT
ftr-398	463	128	an	an	DET
ftr-398	463	129	individual	individual	NOUN
ftr-398	463	130	that	that	PRON
ftr-398	463	131	fell	fall	VERB
ftr-398	463	132	into	into	ADP
ftr-398	463	133	any	any	DET
ftr-398	463	134	other	other	ADJ
ftr-398	463	135	category	category	NOUN
ftr-398	463	136	of	of	ADP
ftr-398	463	137	individuals	individual	NOUN
ftr-398	463	138	designated	designate	VERB
ftr-398	463	139	90	90	NUM
ftr-398	463	140	.	.	PUNCT
ftr-398	464	1	irc	irc	PROPN
ftr-398	464	2	§	§	PROPN
ftr-398	464	3	877(a)(2	877(a)(2	NUM
ftr-398	464	4	)	)	PUNCT
ftr-398	464	5	.	.	PUNCT
ftr-398	465	1	after	after	ADP
ftr-398	465	2	1996	1996	NUM
ftr-398	465	3	,	,	PUNCT
ftr-398	465	4	the	the	DET
ftr-398	465	5	numbers	number	NOUN
ftr-398	465	6	were	be	AUX
ftr-398	465	7	adjusted	adjust	VERB
ftr-398	465	8	for	for	ADP
ftr-398	465	9	inflation	inflation	NOUN
ftr-398	465	10	.	.	PUNCT
ftr-398	466	1	91	91	NUM
ftr-398	466	2	.	.	PUNCT
ftr-398	467	1	irc	irc	PROPN
ftr-398	467	2	§	§	PROPN
ftr-398	467	3	877(c	877(c	PROPN
ftr-398	467	4	)	)	PUNCT
ftr-398	467	5	.	.	PUNCT
ftr-398	468	1	92	92	NUM
ftr-398	468	2	.	.	PUNCT
ftr-398	469	1	irc	irc	PROPN
ftr-398	469	2	§	§	PROPN
ftr-398	469	3	877(d	877(d	PROPN
ftr-398	469	4	)	)	PUNCT
ftr-398	469	5	(	(	PUNCT
ftr-398	469	6	1966	1966	NUM
ftr-398	469	7	)	)	PUNCT
ftr-398	469	8	.	.	PUNCT
ftr-398	470	1	pursuant	pursuant	ADJ
ftr-398	470	2	to	to	ADP
ftr-398	470	3	§	§	PROPN
ftr-398	470	4	877(d	877(d	PROPN
ftr-398	470	5	)	)	PUNCT
ftr-398	470	6	,	,	PUNCT
ftr-398	470	7	the	the	DET
ftr-398	470	8	alternative	alternative	ADJ
ftr-398	470	9	method	method	NOUN
ftr-398	470	10	of	of	ADP
ftr-398	470	11	taxation	taxation	NOUN
ftr-398	470	12	did	do	AUX
ftr-398	470	13	not	not	PART
ftr-398	470	14	apply	apply	VERB
ftr-398	470	15	to	to	ADP
ftr-398	470	16	a	a	DET
ftr-398	470	17	nonresident	nonresident	ADJ
ftr-398	470	18	alien	alien	NOUN
ftr-398	470	19	who	who	PRON
ftr-398	470	20	acquired	acquire	VERB
ftr-398	470	21	dual	dual	ADJ
ftr-398	470	22	citizenship	citizenship	NOUN
ftr-398	470	23	at	at	ADP
ftr-398	470	24	birth	birth	NOUN
ftr-398	470	25	and	and	CCONJ
ftr-398	470	26	resided	reside	VERB
ftr-398	470	27	in	in	ADP
ftr-398	470	28	the	the	DET
ftr-398	470	29	country	country	NOUN
ftr-398	470	30	of	of	ADP
ftr-398	470	31	her	her	PRON
ftr-398	470	32	other	other	ADJ
ftr-398	470	33	citizenship	citizenship	NOUN
ftr-398	470	34	.	.	PUNCT
ftr-398	471	1	26	26	NUM
ftr-398	471	2	florida	florida	PROPN
ftr-398	471	3	tax	tax	NOUN
ftr-398	471	4	review	review	NOUN
ftr-398	472	1	[	[	X
ftr-398	472	2	vol.7:1	vol.7:1	X
ftr-398	472	3	by	by	ADP
ftr-398	472	4	the	the	DET
ftr-398	472	5	treasury	treasury	PROPN
ftr-398	472	6	regulations	regulation	NOUN
ftr-398	472	7	.	.	PUNCT
ftr-398	473	1	while	while	SCONJ
ftr-398	473	2	these	these	DET
ftr-398	473	3	categories	category	NOUN
ftr-398	473	4	contemplated	contemplate	VERB
ftr-398	473	5	a	a	DET
ftr-398	473	6	close93	close93	ADJ
ftr-398	473	7	connection	connection	NOUN
ftr-398	473	8	to	to	ADP
ftr-398	473	9	the	the	DET
ftr-398	473	10	country	country	NOUN
ftr-398	473	11	to	to	PART
ftr-398	473	12	which	which	PRON
ftr-398	473	13	the	the	DET
ftr-398	473	14	individual	individual	NOUN
ftr-398	473	15	was	be	AUX
ftr-398	473	16	moving	move	VERB
ftr-398	473	17	,	,	PUNCT
ftr-398	473	18	lessening	lessen	VERB
ftr-398	473	19	the	the	DET
ftr-398	473	20	chance	chance	NOUN
ftr-398	473	21	that	that	SCONJ
ftr-398	473	22	the	the	DET
ftr-398	473	23	move	move	NOUN
ftr-398	473	24	was	be	AUX
ftr-398	473	25	indeed	indeed	ADV
ftr-398	473	26	motivated	motivate	VERB
ftr-398	473	27	by	by	ADP
ftr-398	473	28	tax	tax	NOUN
ftr-398	473	29	avoidance	avoidance	NOUN
ftr-398	473	30	,	,	PUNCT
ftr-398	473	31	they	they	PRON
ftr-398	473	32	did	do	AUX
ftr-398	473	33	not	not	PART
ftr-398	473	34	require	require	VERB
ftr-398	473	35	an	an	DET
ftr-398	473	36	insubstantial	insubstantial	ADJ
ftr-398	473	37	link	link	NOUN
ftr-398	473	38	to	to	ADP
ftr-398	473	39	the	the	DET
ftr-398	473	40	u.s	u.s	PROPN
ftr-398	473	41	.	.	PROPN
ftr-398	473	42	despite	despite	SCONJ
ftr-398	473	43	the	the	DET
ftr-398	473	44	limited	limited	ADJ
ftr-398	473	45	categories	category	NOUN
ftr-398	473	46	of	of	ADP
ftr-398	473	47	eligible	eligible	ADJ
ftr-398	473	48	individuals	individual	NOUN
ftr-398	473	49	,	,	PUNCT
ftr-398	473	50	the	the	DET
ftr-398	473	51	documentation	documentation	NOUN
ftr-398	473	52	required	require	VERB
ftr-398	473	53	to	to	PART
ftr-398	473	54	be	be	AUX
ftr-398	473	55	submitted	submit	VERB
ftr-398	473	56	as	as	ADP
ftr-398	473	57	part	part	NOUN
ftr-398	473	58	of	of	ADP
ftr-398	473	59	the	the	DET
ftr-398	473	60	ruling	rule	VERB
ftr-398	473	61	request	request	NOUN
ftr-398	473	62	was	be	AUX
ftr-398	473	63	quite	quite	ADV
ftr-398	473	64	extensive	extensive	ADJ
ftr-398	473	65	and	and	CCONJ
ftr-398	473	66	included	include	VERB
ftr-398	473	67	statements	statement	NOUN
ftr-398	473	68	such	such	ADJ
ftr-398	473	69	as	as	ADP
ftr-398	473	70	the	the	DET
ftr-398	473	71	individual	individual	NOUN
ftr-398	473	72	’s	’s	PART
ftr-398	473	73	reasons	reason	NOUN
ftr-398	473	74	for	for	ADP
ftr-398	473	75	termination	termination	NOUN
ftr-398	473	76	of	of	ADP
ftr-398	473	77	residency	residency	NOUN
ftr-398	473	78	or	or	CCONJ
ftr-398	473	79	loss	loss	NOUN
ftr-398	473	80	of	of	ADP
ftr-398	473	81	citizenship	citizenship	NOUN
ftr-398	473	82	,	,	PUNCT
ftr-398	473	83	foreign	foreign	ADJ
ftr-398	473	84	countries	country	NOUN
ftr-398	473	85	where	where	SCONJ
ftr-398	473	86	the	the	DET
ftr-398	473	87	individual	individual	NOUN
ftr-398	473	88	is	be	AUX
ftr-398	473	89	a	a	DET
ftr-398	473	90	resident	resident	NOUN
ftr-398	473	91	or	or	CCONJ
ftr-398	473	92	intends	intend	VERB
ftr-398	473	93	to	to	PART
ftr-398	473	94	be	be	AUX
ftr-398	473	95	a	a	DET
ftr-398	473	96	resident	resident	NOUN
ftr-398	473	97	,	,	PUNCT
ftr-398	473	98	a	a	DET
ftr-398	473	99	balance	balance	NOUN
ftr-398	473	100	sheet	sheet	NOUN
ftr-398	473	101	setting	set	VERB
ftr-398	473	102	forth	forth	ADP
ftr-398	473	103	the	the	DET
ftr-398	473	104	individuals	individual	NOUN
ftr-398	473	105	assets	asset	NOUN
ftr-398	473	106	,	,	PUNCT
ftr-398	473	107	and	and	CCONJ
ftr-398	473	108	many	many	ADJ
ftr-398	473	109	additional	additional	ADJ
ftr-398	473	110	items	item	NOUN
ftr-398	473	111	.	.	PUNCT
ftr-398	474	1	the	the	DET
ftr-398	474	2	requirements	requirement	NOUN
ftr-398	474	3	were	be	AUX
ftr-398	474	4	set	set	VERB
ftr-398	474	5	out	out	ADP
ftr-398	474	6	in	in	ADP
ftr-398	474	7	detail	detail	NOUN
ftr-398	474	8	in	in	ADP
ftr-398	474	9	notice	notice	NOUN
ftr-398	474	10	97	97	NUM
ftr-398	474	11	-	-	SYM
ftr-398	474	12	19,94	19,94	NOUN
ftr-398	474	13	with	with	ADP
ftr-398	474	14	some	some	DET
ftr-398	474	15	modifications	modification	NOUN
ftr-398	474	16	provided	provide	VERB
ftr-398	474	17	in	in	ADP
ftr-398	474	18	notice	notice	NOUN
ftr-398	474	19	98	98	NUM
ftr-398	474	20	-	-	SYM
ftr-398	474	21	34	34	NUM
ftr-398	474	22	.	.	NOUN
ftr-398	474	23	95	95	NUM
ftr-398	474	24	while	while	SCONJ
ftr-398	474	25	section	section	NOUN
ftr-398	474	26	877(e	877(e	PROPN
ftr-398	474	27	)	)	PUNCT
ftr-398	474	28	subjected	subject	VERB
ftr-398	474	29	long	long	ADJ
ftr-398	474	30	-	-	PUNCT
ftr-398	474	31	term	term	NOUN
ftr-398	474	32	u.s	u.s	PROPN
ftr-398	474	33	.	.	PROPN
ftr-398	474	34	resident	resident	NOUN
ftr-398	474	35	aliens	alien	NOUN
ftr-398	474	36	to	to	ADP
ftr-398	474	37	the	the	DET
ftr-398	474	38	alternative	alternative	ADJ
ftr-398	474	39	method	method	NOUN
ftr-398	474	40	of	of	ADP
ftr-398	474	41	taxation	taxation	NOUN
ftr-398	474	42	,	,	PUNCT
ftr-398	474	43	it	it	PRON
ftr-398	474	44	did	do	AUX
ftr-398	474	45	not	not	PART
ftr-398	474	46	provide	provide	VERB
ftr-398	474	47	such	such	ADJ
ftr-398	474	48	long	long	ADJ
ftr-398	474	49	-	-	PUNCT
ftr-398	474	50	term	term	NOUN
ftr-398	474	51	u.s	u.s	PROPN
ftr-398	474	52	.	.	PROPN
ftr-398	474	53	resident	resident	NOUN
ftr-398	474	54	aliens	alien	NOUN
ftr-398	474	55	with	with	ADP
ftr-398	474	56	the	the	DET
ftr-398	474	57	opportunity	opportunity	NOUN
ftr-398	474	58	to	to	PART
ftr-398	474	59	submit	submit	VERB
ftr-398	474	60	a	a	DET
ftr-398	474	61	ruling	rule	VERB
ftr-398	474	62	request	request	NOUN
ftr-398	474	63	to	to	PART
ftr-398	474	64	show	show	VERB
ftr-398	474	65	that	that	SCONJ
ftr-398	474	66	their	their	PRON
ftr-398	474	67	termination	termination	NOUN
ftr-398	474	68	of	of	ADP
ftr-398	474	69	u.s	u.s	PROPN
ftr-398	474	70	.	.	PROPN
ftr-398	474	71	residency	residency	NOUN
ftr-398	474	72	was	be	AUX
ftr-398	474	73	not	not	PART
ftr-398	474	74	motivated	motivate	VERB
ftr-398	474	75	by	by	ADP
ftr-398	474	76	tax	tax	NOUN
ftr-398	474	77	avoidance	avoidance	NOUN
ftr-398	474	78	.	.	PUNCT
ftr-398	475	1	consequently	consequently	ADV
ftr-398	475	2	,	,	PUNCT
ftr-398	475	3	to	to	PART
ftr-398	475	4	grant	grant	VERB
ftr-398	475	5	fair	fair	ADJ
ftr-398	475	6	treatment	treatment	NOUN
ftr-398	475	7	to	to	PART
ftr-398	475	8	similarly	similarly	ADV
ftr-398	475	9	situated	situate	VERB
ftr-398	475	10	long	long	ADJ
ftr-398	475	11	-	-	PUNCT
ftr-398	475	12	term	term	NOUN
ftr-398	475	13	u.s	u.s	PROPN
ftr-398	475	14	.	.	PROPN
ftr-398	475	15	resident	resident	NOUN
ftr-398	475	16	aliens	alien	NOUN
ftr-398	475	17	who	who	PRON
ftr-398	475	18	,	,	PUNCT
ftr-398	475	19	as	as	ADP
ftr-398	475	20	a	a	DET
ftr-398	475	21	group	group	NOUN
ftr-398	475	22	,	,	PUNCT
ftr-398	475	23	were	be	AUX
ftr-398	475	24	no	no	PRON
ftr-398	475	25	more	more	ADV
ftr-398	475	26	likely	likely	ADJ
ftr-398	475	27	than	than	SCONJ
ftr-398	475	28	u.s	u.s	PROPN
ftr-398	475	29	.	.	PROPN
ftr-398	475	30	citizens	citizen	NOUN
ftr-398	475	31	to	to	PART
ftr-398	475	32	expatriate	expatriate	VERB
ftr-398	475	33	for	for	ADP
ftr-398	475	34	the	the	DET
ftr-398	475	35	purpose	purpose	NOUN
ftr-398	475	36	of	of	ADP
ftr-398	475	37	avoiding	avoid	VERB
ftr-398	475	38	u.s	u.s	PROPN
ftr-398	475	39	.	.	PROPN
ftr-398	475	40	taxes	taxis	NOUN
ftr-398	475	41	,	,	PUNCT
ftr-398	475	42	the	the	DET
ftr-398	475	43	irs	irs	PROPN
ftr-398	475	44	extended	extend	VERB
ftr-398	475	45	virtually	virtually	ADV
ftr-398	475	46	the	the	DET
ftr-398	475	47	same	same	ADJ
ftr-398	475	48	exceptions	exception	NOUN
ftr-398	475	49	to	to	ADP
ftr-398	475	50	long	long	ADJ
ftr-398	475	51	-	-	PUNCT
ftr-398	475	52	term	term	NOUN
ftr-398	475	53	u.s	u.s	PROPN
ftr-398	475	54	.	.	PROPN
ftr-398	475	55	resident	resident	NOUN
ftr-398	475	56	aliens	alien	NOUN
ftr-398	475	57	.	.	PUNCT
ftr-398	476	1	under	under	ADP
ftr-398	476	2	notice	notice	NOUN
ftr-398	476	3	97	97	NUM
ftr-398	476	4	-	-	SYM
ftr-398	476	5	19	19	NUM
ftr-398	476	6	,	,	PUNCT
ftr-398	476	7	as	as	SCONJ
ftr-398	476	8	modified	modify	VERB
ftr-398	476	9	by	by	ADP
ftr-398	476	10	notice	notice	NOUN
ftr-398	476	11	98	98	NUM
ftr-398	476	12	-	-	SYM
ftr-398	476	13	34	34	NUM
ftr-398	476	14	,	,	PUNCT
ftr-398	476	15	a	a	DET
ftr-398	476	16	long	long	ADJ
ftr-398	476	17	-	-	PUNCT
ftr-398	476	18	term	term	NOUN
ftr-398	476	19	u.s	u.s	PROPN
ftr-398	476	20	.	.	PROPN
ftr-398	476	21	resident	resident	NOUN
ftr-398	476	22	was	be	AUX
ftr-398	476	23	eligible	eligible	ADJ
ftr-398	476	24	to	to	PART
ftr-398	476	25	submit	submit	VERB
ftr-398	476	26	a	a	DET
ftr-398	476	27	ruling	rule	VERB
ftr-398	476	28	request	request	NOUN
ftr-398	476	29	if	if	SCONJ
ftr-398	476	30	the	the	DET
ftr-398	476	31	resident	resident	NOUN
ftr-398	476	32	(	(	PUNCT
ftr-398	476	33	1	1	NUM
ftr-398	476	34	)	)	PUNCT
ftr-398	476	35	became	become	VERB
ftr-398	476	36	,	,	PUNCT
ftr-398	476	37	within	within	ADP
ftr-398	476	38	a	a	DET
ftr-398	476	39	reasonable	reasonable	ADJ
ftr-398	476	40	period	period	NOUN
ftr-398	476	41	following	follow	VERB
ftr-398	476	42	expatriation	expatriation	NOUN
ftr-398	476	43	,	,	PUNCT
ftr-398	476	44	a	a	DET
ftr-398	476	45	resident	resident	NOUN
ftr-398	476	46	fully	fully	ADV
ftr-398	476	47	liable	liable	ADJ
ftr-398	476	48	to	to	PART
ftr-398	476	49	income	income	VERB
ftr-398	476	50	tax	tax	NOUN
ftr-398	476	51	in	in	ADP
ftr-398	476	52	the	the	DET
ftr-398	476	53	country	country	NOUN
ftr-398	476	54	in	in	ADP
ftr-398	476	55	which	which	PRON
ftr-398	476	56	the	the	DET
ftr-398	476	57	individual	individual	NOUN
ftr-398	476	58	was	be	AUX
ftr-398	476	59	born	bear	VERB
ftr-398	476	60	,	,	PUNCT
ftr-398	476	61	in	in	ADP
ftr-398	476	62	the	the	DET
ftr-398	476	63	country	country	NOUN
ftr-398	476	64	where	where	SCONJ
ftr-398	476	65	the	the	DET
ftr-398	476	66	individual	individual	NOUN
ftr-398	476	67	’s	’s	PART
ftr-398	476	68	spouse	spouse	NOUN
ftr-398	476	69	was	be	AUX
ftr-398	476	70	born	bear	VERB
ftr-398	476	71	,	,	PUNCT
ftr-398	476	72	or	or	CCONJ
ftr-398	476	73	in	in	ADP
ftr-398	476	74	the	the	DET
ftr-398	476	75	country	country	NOUN
ftr-398	476	76	where	where	SCONJ
ftr-398	476	77	either	either	PRON
ftr-398	476	78	of	of	ADP
ftr-398	476	79	the	the	DET
ftr-398	476	80	individual	individual	NOUN
ftr-398	476	81	’s	’s	PART
ftr-398	476	82	parents	parent	NOUN
ftr-398	476	83	were	be	AUX
ftr-398	476	84	born	bear	VERB
ftr-398	476	85	,	,	PUNCT
ftr-398	476	86	(	(	PUNCT
ftr-398	476	87	2	2	X
ftr-398	476	88	)	)	PUNCT
ftr-398	476	89	was	be	AUX
ftr-398	476	90	not	not	PART
ftr-398	476	91	present	present	ADJ
ftr-398	476	92	in	in	ADP
ftr-398	476	93	the	the	DET
ftr-398	476	94	u.s	u.s	PROPN
ftr-398	476	95	.	.	PROPN
ftr-398	476	96	for	for	ADP
ftr-398	476	97	more	more	ADJ
ftr-398	476	98	than	than	ADP
ftr-398	476	99	thirty	thirty	NUM
ftr-398	476	100	days	day	NOUN
ftr-398	476	101	each	each	DET
ftr-398	476	102	year	year	NOUN
ftr-398	476	103	in96	in96	PROPN
ftr-398	476	104	the	the	DET
ftr-398	476	105	ten	ten	NUM
ftr-398	476	106	-	-	PUNCT
ftr-398	476	107	year	year	NOUN
ftr-398	476	108	period	period	NOUN
ftr-398	476	109	immediately	immediately	ADV
ftr-398	476	110	preceding	precede	VERB
ftr-398	476	111	the	the	DET
ftr-398	476	112	date	date	NOUN
ftr-398	476	113	of	of	ADP
ftr-398	476	114	residency	residency	NOUN
ftr-398	476	115	termination	termination	NOUN
ftr-398	476	116	,	,	PUNCT
ftr-398	476	117	or	or	CCONJ
ftr-398	476	118	(	(	PUNCT
ftr-398	476	119	3	3	NUM
ftr-398	476	120	)	)	PUNCT
ftr-398	476	121	prior	prior	ADV
ftr-398	476	122	to	to	ADP
ftr-398	476	123	reaching	reach	VERB
ftr-398	476	124	age	age	NOUN
ftr-398	476	125	18	18	NUM
ftr-398	476	126	½	½	NOUN
ftr-398	476	127	,	,	PUNCT
ftr-398	476	128	ceased	cease	VERB
ftr-398	476	129	to	to	PART
ftr-398	476	130	be	be	AUX
ftr-398	476	131	taxed	tax	VERB
ftr-398	476	132	as	as	ADP
ftr-398	476	133	a	a	DET
ftr-398	476	134	lawful	lawful	ADJ
ftr-398	476	135	permanent	permanent	ADJ
ftr-398	476	136	resident	resident	NOUN
ftr-398	476	137	,	,	PUNCT
ftr-398	476	138	or	or	CCONJ
ftr-398	476	139	commenced	commence	VERB
ftr-398	476	140	to	to	PART
ftr-398	476	141	be	be	AUX
ftr-398	476	142	treated	treat	VERB
ftr-398	476	143	as	as	ADP
ftr-398	476	144	a	a	DET
ftr-398	476	145	resident	resident	NOUN
ftr-398	476	146	of	of	ADP
ftr-398	476	147	another	another	DET
ftr-398	476	148	country	country	NOUN
ftr-398	476	149	under	under	ADP
ftr-398	476	150	an	an	DET
ftr-398	476	151	income	income	NOUN
ftr-398	476	152	tax	tax	NOUN
ftr-398	476	153	treaty	treaty	NOUN
ftr-398	476	154	and	and	CCONJ
ftr-398	476	155	did	do	AUX
ftr-398	476	156	not	not	PART
ftr-398	476	157	waive	waive	VERB
ftr-398	476	158	the	the	DET
ftr-398	476	159	benefits	benefit	NOUN
ftr-398	476	160	of	of	ADP
ftr-398	476	161	such	such	ADJ
ftr-398	476	162	treaty	treaty	NOUN
ftr-398	476	163	.	.	PUNCT
ftr-398	477	1	the	the	DET
ftr-398	477	2	submission	submission	NOUN
ftr-398	477	3	of	of	ADP
ftr-398	477	4	such	such	DET
ftr-398	477	5	a	a	DET
ftr-398	477	6	complete	complete	ADJ
ftr-398	477	7	and	and	CCONJ
ftr-398	477	8	good	good	ADJ
ftr-398	477	9	faith	faith	NOUN
ftr-398	477	10	ruling	rule	VERB
ftr-398	477	11	request	request	NOUN
ftr-398	477	12	was	be	AUX
ftr-398	477	13	sufficient	sufficient	ADJ
ftr-398	477	14	to	to	PART
ftr-398	477	15	overcome	overcome	VERB
ftr-398	477	16	the	the	DET
ftr-398	477	17	presumption	presumption	NOUN
ftr-398	477	18	of	of	ADP
ftr-398	477	19	tax	tax	NOUN
ftr-398	477	20	avoidance	avoidance	NOUN
ftr-398	477	21	,	,	PUNCT
ftr-398	477	22	but	but	CCONJ
ftr-398	477	23	the	the	DET
ftr-398	477	24	irs	irs	PROPN
ftr-398	477	25	was	be	AUX
ftr-398	477	26	always	always	ADV
ftr-398	477	27	free	free	ADJ
ftr-398	477	28	to	to	PART
ftr-398	477	29	subsequently	subsequently	ADV
ftr-398	477	30	make	make	VERB
ftr-398	477	31	a	a	DET
ftr-398	477	32	substantive	substantive	ADJ
ftr-398	477	33	determination	determination	NOUN
ftr-398	477	34	based	base	VERB
ftr-398	477	35	on	on	ADP
ftr-398	477	36	the	the	DET
ftr-398	477	37	individual	individual	NOUN
ftr-398	477	38	’s	’s	PART
ftr-398	477	39	u.s	u.s	PROPN
ftr-398	477	40	.	.	PROPN
ftr-398	477	41	income	income	PROPN
ftr-398	477	42	,	,	PUNCT
ftr-398	477	43	estate	estate	NOUN
ftr-398	477	44	or	or	CCONJ
ftr-398	477	45	gift	gift	NOUN
ftr-398	477	46	tax	tax	NOUN
ftr-398	477	47	returns	return	NOUN
ftr-398	477	48	that	that	PRON
ftr-398	477	49	the	the	DET
ftr-398	477	50	principal	principal	ADJ
ftr-398	477	51	purpose	purpose	NOUN
ftr-398	477	52	of	of	ADP
ftr-398	477	53	expatriation	expatriation	NOUN
ftr-398	477	54	was	be	AUX
ftr-398	477	55	,	,	PUNCT
ftr-398	477	56	in	in	ADP
ftr-398	477	57	fact	fact	NOUN
ftr-398	477	58	,	,	PUNCT
ftr-398	477	59	the	the	DET
ftr-398	477	60	avoidance	avoidance	NOUN
ftr-398	477	61	of	of	ADP
ftr-398	477	62	u.s	u.s	PROPN
ftr-398	477	63	.	.	PROPN
ftr-398	477	64	taxes	taxis	NOUN
ftr-398	477	65	.	.	PUNCT
ftr-398	478	1	if	if	SCONJ
ftr-398	478	2	the	the	DET
ftr-398	478	3	irs	irs	PROPN
ftr-398	478	4	determined	determine	VERB
ftr-398	478	5	that	that	SCONJ
ftr-398	478	6	the	the	DET
ftr-398	478	7	request	request	NOUN
ftr-398	478	8	was	be	AUX
ftr-398	478	9	complete	complete	ADJ
ftr-398	478	10	and	and	CCONJ
ftr-398	478	11	in	in	ADP
ftr-398	478	12	good	good	ADJ
ftr-398	478	13	faith	faith	NOUN
ftr-398	478	14	,	,	PUNCT
ftr-398	478	15	the	the	DET
ftr-398	478	16	alternative	alternative	ADJ
ftr-398	478	17	method	method	NOUN
ftr-398	478	18	of	of	ADP
ftr-398	478	19	taxation	taxation	NOUN
ftr-398	478	20	did	do	AUX
ftr-398	478	21	not	not	PART
ftr-398	478	22	apply	apply	VERB
ftr-398	478	23	and	and	CCONJ
ftr-398	478	24	the	the	DET
ftr-398	478	25	individual	individual	NOUN
ftr-398	478	26	was	be	AUX
ftr-398	478	27	considered	consider	VERB
ftr-398	478	28	a	a	DET
ftr-398	478	29	nonresident	nonresident	ADJ
ftr-398	478	30	alien	alien	NOUN
ftr-398	478	31	following	follow	VERB
ftr-398	478	32	the	the	DET
ftr-398	478	33	individual	individual	NOUN
ftr-398	478	34	’s	’s	PART
ftr-398	478	35	expatriation	expatriation	NOUN
ftr-398	478	36	.	.	PUNCT
ftr-398	479	1	as	as	ADP
ftr-398	479	2	a	a	DET
ftr-398	479	3	nonresident	nonresident	ADJ
ftr-398	479	4	alien	alien	NOUN
ftr-398	479	5	,	,	PUNCT
ftr-398	479	6	the	the	DET
ftr-398	479	7	individual	individual	NOUN
ftr-398	479	8	could	could	AUX
ftr-398	479	9	benefit	benefit	VERB
ftr-398	479	10	from	from	ADP
ftr-398	479	11	a	a	DET
ftr-398	479	12	bilateral	bilateral	ADJ
ftr-398	479	13	income	income	NOUN
ftr-398	479	14	tax	tax	NOUN
ftr-398	479	15	93	93	NUM
ftr-398	479	16	.	.	PUNCT
ftr-398	480	1	irc	irc	PROPN
ftr-398	480	2	§	§	PROPN
ftr-398	480	3	877(c)(2)(a)-(d	877(c)(2)(a)-(d	NUM
ftr-398	480	4	)	)	PUNCT
ftr-398	480	5	.	.	PUNCT
ftr-398	481	1	94	94	NUM
ftr-398	481	2	.	.	PUNCT
ftr-398	482	1	i.r.s	i.r.s	PROPN
ftr-398	482	2	.	.	PUNCT
ftr-398	483	1	notice	notice	VERB
ftr-398	483	2	97	97	NUM
ftr-398	483	3	-	-	SYM
ftr-398	483	4	19	19	NUM
ftr-398	483	5	,	,	PUNCT
ftr-398	483	6	1997	1997	NUM
ftr-398	483	7	-	-	SYM
ftr-398	483	8	1	1	NUM
ftr-398	483	9	c.b	c.b	PROPN
ftr-398	483	10	.	.	PROPN
ftr-398	483	11	394	394	NUM
ftr-398	483	12	.	.	NOUN
ftr-398	483	13	95	95	NUM
ftr-398	483	14	.	.	PUNCT
ftr-398	484	1	i.r.s	i.r.s	PROPN
ftr-398	484	2	.	.	PUNCT
ftr-398	485	1	notice	notice	VERB
ftr-398	485	2	98	98	NUM
ftr-398	485	3	-	-	SYM
ftr-398	485	4	34	34	NUM
ftr-398	485	5	,	,	PUNCT
ftr-398	485	6	1998	1998	NUM
ftr-398	485	7	-	-	SYM
ftr-398	485	8	2	2	NUM
ftr-398	485	9	c.b	c.b	PROPN
ftr-398	485	10	.	.	PROPN
ftr-398	485	11	29	29	NUM
ftr-398	485	12	.	.	X
ftr-398	486	1	96	96	NUM
ftr-398	486	2	.	.	PUNCT
ftr-398	487	1	prior	prior	ADV
ftr-398	487	2	to	to	ADP
ftr-398	487	3	the	the	DET
ftr-398	487	4	modifications	modification	NOUN
ftr-398	487	5	of	of	ADP
ftr-398	487	6	notice	notice	NOUN
ftr-398	487	7	98	98	NUM
ftr-398	487	8	-	-	SYM
ftr-398	487	9	34	34	NUM
ftr-398	487	10	,	,	PUNCT
ftr-398	487	11	notice	notice	VERB
ftr-398	487	12	97	97	NUM
ftr-398	487	13	-	-	SYM
ftr-398	487	14	19	19	NUM
ftr-398	487	15	required	require	VERB
ftr-398	487	16	that	that	SCONJ
ftr-398	487	17	a	a	DET
ftr-398	487	18	long	long	ADJ
ftr-398	487	19	-	-	PUNCT
ftr-398	487	20	term	term	NOUN
ftr-398	487	21	resident	resident	NOUN
ftr-398	487	22	become	become	VERB
ftr-398	487	23	a	a	DET
ftr-398	487	24	citizen	citizen	NOUN
ftr-398	487	25	of	of	ADP
ftr-398	487	26	the	the	DET
ftr-398	487	27	country	country	NOUN
ftr-398	487	28	to	to	PART
ftr-398	487	29	which	which	PRON
ftr-398	487	30	she	she	PRON
ftr-398	487	31	expatriated	expatriate	VERB
ftr-398	487	32	.	.	PUNCT
ftr-398	488	1	see	see	VERB
ftr-398	488	2	notice	notice	NOUN
ftr-398	488	3	97	97	NUM
ftr-398	488	4	-	-	SYM
ftr-398	488	5	19	19	NUM
ftr-398	488	6	,	,	PUNCT
ftr-398	488	7	1997	1997	NUM
ftr-398	488	8	-	-	SYM
ftr-398	488	9	1	1	NUM
ftr-398	488	10	c.b	c.b	PROPN
ftr-398	488	11	.	.	PROPN
ftr-398	488	12	394	394	NUM
ftr-398	488	13	.	.	NOUN
ftr-398	488	14	2005	2005	NUM
ftr-398	488	15	is	be	AUX
ftr-398	488	16	the	the	DET
ftr-398	488	17	nation	nation	NOUN
ftr-398	488	18	of	of	ADP
ftr-398	488	19	immigrants	immigrant	NOUN
ftr-398	488	20	punishing	punish	VERB
ftr-398	488	21	its	its	PRON
ftr-398	488	22	emigrants	emigrant	NOUN
ftr-398	488	23	27	27	NUM
ftr-398	488	24	treaty	treaty	NOUN
ftr-398	488	25	between	between	ADP
ftr-398	488	26	the	the	DET
ftr-398	488	27	u.s	u.s	PROPN
ftr-398	488	28	.	.	PROPN
ftr-398	488	29	and	and	CCONJ
ftr-398	488	30	another	another	DET
ftr-398	488	31	country	country	NOUN
ftr-398	488	32	and	and	CCONJ
ftr-398	488	33	from	from	ADP
ftr-398	488	34	all	all	PRON
ftr-398	488	35	of	of	ADP
ftr-398	488	36	the	the	DET
ftr-398	488	37	generally	generally	ADV
ftr-398	488	38	applicable	applicable	ADJ
ftr-398	488	39	u.s	u.s	PROPN
ftr-398	488	40	.	.	PROPN
ftr-398	488	41	tax	tax	NOUN
ftr-398	488	42	rules	rule	NOUN
ftr-398	488	43	without	without	ADP
ftr-398	488	44	any	any	DET
ftr-398	488	45	“	"	PUNCT
ftr-398	488	46	source	source	NOUN
ftr-398	488	47	conversions	conversion	NOUN
ftr-398	488	48	.	.	PUNCT
ftr-398	488	49	”	"	PUNCT
ftr-398	489	1	if	if	SCONJ
ftr-398	489	2	a	a	DET
ftr-398	489	3	bilateral	bilateral	ADJ
ftr-398	489	4	income	income	NOUN
ftr-398	489	5	tax	tax	NOUN
ftr-398	489	6	treaty	treaty	NOUN
ftr-398	489	7	applied	apply	VERB
ftr-398	489	8	,	,	PUNCT
ftr-398	489	9	the	the	DET
ftr-398	489	10	nonresident	nonresident	ADJ
ftr-398	489	11	alien	alien	NOUN
ftr-398	489	12	was	be	AUX
ftr-398	489	13	subject	subject	ADJ
ftr-398	489	14	to	to	ADP
ftr-398	489	15	u.s	u.s	PROPN
ftr-398	489	16	.	.	PROPN
ftr-398	489	17	tax	tax	NOUN
ftr-398	489	18	in	in	ADP
ftr-398	489	19	accordance	accordance	NOUN
ftr-398	489	20	with	with	ADP
ftr-398	489	21	that	that	DET
ftr-398	489	22	treaty	treaty	NOUN
ftr-398	489	23	,	,	PUNCT
ftr-398	489	24	which	which	PRON
ftr-398	489	25	generally	generally	ADV
ftr-398	489	26	meant	mean	VERB
ftr-398	489	27	that	that	SCONJ
ftr-398	489	28	she	she	PRON
ftr-398	489	29	was	be	AUX
ftr-398	489	30	subject	subject	ADJ
ftr-398	489	31	to	to	ADP
ftr-398	489	32	u.s	u.s	PROPN
ftr-398	489	33	.	.	PROPN
ftr-398	489	34	tax	tax	NOUN
ftr-398	489	35	on	on	ADP
ftr-398	489	36	the	the	DET
ftr-398	489	37	sale	sale	NOUN
ftr-398	489	38	of	of	ADP
ftr-398	489	39	u.s	u.s	PROPN
ftr-398	489	40	.	.	PROPN
ftr-398	489	41	real	real	ADJ
ftr-398	489	42	estate	estate	NOUN
ftr-398	489	43	,	,	PUNCT
ftr-398	489	44	on	on	ADP
ftr-398	489	45	the	the	DET
ftr-398	489	46	sale	sale	NOUN
ftr-398	489	47	of	of	ADP
ftr-398	489	48	shares	share	NOUN
ftr-398	489	49	in	in	ADP
ftr-398	489	50	a	a	DET
ftr-398	489	51	u.s	u.s	PROPN
ftr-398	489	52	.	.	PROPN
ftr-398	489	53	real	real	ADJ
ftr-398	489	54	estate	estate	NOUN
ftr-398	489	55	holding	hold	VERB
ftr-398	489	56	company	company	NOUN
ftr-398	489	57	,	,	PUNCT
ftr-398	489	58	on	on	ADP
ftr-398	489	59	income	income	NOUN
ftr-398	489	60	derived	derive	VERB
ftr-398	489	61	from	from	ADP
ftr-398	489	62	u.s	u.s	PROPN
ftr-398	489	63	.	.	PROPN
ftr-398	489	64	real	real	ADJ
ftr-398	489	65	property	property	NOUN
ftr-398	489	66	,	,	PUNCT
ftr-398	489	67	on	on	ADP
ftr-398	489	68	dividends	dividend	NOUN
ftr-398	489	69	received	receive	VERB
ftr-398	489	70	from	from	ADP
ftr-398	489	71	a	a	DET
ftr-398	489	72	u.s	u.s	PROPN
ftr-398	489	73	.	.	PROPN
ftr-398	489	74	company	company	NOUN
ftr-398	489	75	,	,	PUNCT
ftr-398	489	76	and	and	CCONJ
ftr-398	489	77	on	on	ADP
ftr-398	489	78	profits	profit	NOUN
ftr-398	489	79	earned	earn	VERB
ftr-398	489	80	by	by	ADP
ftr-398	489	81	an	an	DET
ftr-398	489	82	enterprise	enterprise	NOUN
ftr-398	489	83	if	if	SCONJ
ftr-398	489	84	the	the	DET
ftr-398	489	85	enterprise	enterprise	NOUN
ftr-398	489	86	was	be	AUX
ftr-398	489	87	engaged	engage	VERB
ftr-398	489	88	in	in	ADP
ftr-398	489	89	a	a	DET
ftr-398	489	90	u.s	u.s	PROPN
ftr-398	489	91	.	.	PROPN
ftr-398	489	92	trade	trade	NOUN
ftr-398	489	93	or	or	CCONJ
ftr-398	489	94	business	business	NOUN
ftr-398	489	95	through	through	ADP
ftr-398	489	96	a	a	DET
ftr-398	489	97	permanent	permanent	ADJ
ftr-398	489	98	establishment	establishment	NOUN
ftr-398	489	99	in	in	ADP
ftr-398	489	100	the	the	DET
ftr-398	489	101	u.s	u.s	PROPN
ftr-398	489	102	.	.	PROPN
ftr-398	489	103	,	,	PUNCT
ftr-398	489	104	such	such	ADJ
ftr-398	489	105	as	as	ADP
ftr-398	489	106	an	an	DET
ftr-398	489	107	office	office	NOUN
ftr-398	489	108	.	.	PUNCT
ftr-398	490	1	thus	thus	ADV
ftr-398	490	2	,	,	PUNCT
ftr-398	490	3	the	the	DET
ftr-398	490	4	hipaa	hipaa	NOUN
ftr-398	490	5	exceptions	exception	NOUN
ftr-398	490	6	perpetuated	perpetuate	VERB
ftr-398	490	7	an	an	DET
ftr-398	490	8	existing	exist	VERB
ftr-398	490	9	problem	problem	NOUN
ftr-398	490	10	by	by	ADP
ftr-398	490	11	allowing	allow	VERB
ftr-398	490	12	wealthy	wealthy	ADJ
ftr-398	490	13	u.s	u.s	PROPN
ftr-398	490	14	.	.	PROPN
ftr-398	490	15	persons	person	NOUN
ftr-398	490	16	to	to	PART
ftr-398	490	17	avoid	avoid	VERB
ftr-398	490	18	u.s	u.s	PROPN
ftr-398	490	19	.	.	PROPN
ftr-398	490	20	taxes	taxis	NOUN
ftr-398	490	21	by	by	ADP
ftr-398	490	22	expatriating	expatriate	VERB
ftr-398	490	23	to	to	ADP
ftr-398	490	24	an	an	DET
ftr-398	490	25	“	"	PUNCT
ftr-398	490	26	approved	approve	VERB
ftr-398	490	27	”	"	PUNCT
ftr-398	490	28	country	country	NOUN
ftr-398	490	29	.	.	PUNCT
ftr-398	491	1	3	3	X
ftr-398	491	2	.	.	X
ftr-398	491	3	the	the	DET
ftr-398	491	4	alternative	alternative	ADJ
ftr-398	491	5	method	method	NOUN
ftr-398	491	6	of	of	ADP
ftr-398	491	7	taxation	taxation	NOUN
ftr-398	491	8	–	–	PUNCT
ftr-398	491	9	the	the	DET
ftr-398	491	10	method	method	NOUN
ftr-398	491	11	of	of	ADP
ftr-398	491	12	taxation	taxation	NOUN
ftr-398	491	13	was	be	AUX
ftr-398	491	14	significantly	significantly	ADV
ftr-398	491	15	changed	change	VERB
ftr-398	491	16	by	by	ADP
ftr-398	491	17	hipaa	hipaa	NOUN
ftr-398	491	18	.	.	PUNCT
ftr-398	492	1	if	if	SCONJ
ftr-398	492	2	a	a	DET
ftr-398	492	3	former	former	ADJ
ftr-398	492	4	u.s	u.s	PROPN
ftr-398	492	5	.	.	PROPN
ftr-398	492	6	citizen	citizen	PROPN
ftr-398	492	7	or	or	CCONJ
ftr-398	492	8	long	long	ADJ
ftr-398	492	9	-	-	PUNCT
ftr-398	492	10	term	term	NOUN
ftr-398	492	11	u.s	u.s	PROPN
ftr-398	492	12	.	.	PROPN
ftr-398	492	13	resident	resident	PROPN
ftr-398	492	14	alien	alien	NOUN
ftr-398	492	15	was	be	AUX
ftr-398	492	16	determined	determine	VERB
ftr-398	492	17	to	to	PART
ftr-398	492	18	have	have	AUX
ftr-398	492	19	expatriated	expatriate	VERB
ftr-398	492	20	with	with	ADP
ftr-398	492	21	a	a	DET
ftr-398	492	22	principal	principal	ADJ
ftr-398	492	23	purpose	purpose	NOUN
ftr-398	492	24	of	of	ADP
ftr-398	492	25	tax	tax	NOUN
ftr-398	492	26	avoidance	avoidance	NOUN
ftr-398	492	27	,	,	PUNCT
ftr-398	492	28	the	the	DET
ftr-398	492	29	alternative	alternative	ADJ
ftr-398	492	30	method	method	NOUN
ftr-398	492	31	of	of	ADP
ftr-398	492	32	taxation	taxation	NOUN
ftr-398	492	33	applied	apply	VERB
ftr-398	492	34	for	for	ADP
ftr-398	492	35	the	the	DET
ftr-398	492	36	ten	ten	NUM
ftr-398	492	37	-	-	PUNCT
ftr-398	492	38	year	year	NOUN
ftr-398	492	39	period	period	NOUN
ftr-398	492	40	following	follow	VERB
ftr-398	492	41	expatriation	expatriation	NOUN
ftr-398	492	42	.	.	PUNCT
ftr-398	493	1	for	for	ADP
ftr-398	493	2	u.s	u.s	PROPN
ftr-398	493	3	.	.	PROPN
ftr-398	493	4	tax	tax	NOUN
ftr-398	493	5	purposes	purpose	NOUN
ftr-398	493	6	,	,	PUNCT
ftr-398	493	7	the	the	DET
ftr-398	493	8	expatriate	expatriate	NOUN
ftr-398	493	9	was	be	AUX
ftr-398	493	10	neither	neither	CCONJ
ftr-398	493	11	a	a	DET
ftr-398	493	12	u.s	u.s	PROPN
ftr-398	493	13	.	.	PROPN
ftr-398	493	14	citizen	citizen	PROPN
ftr-398	493	15	nor	nor	CCONJ
ftr-398	493	16	a	a	DET
ftr-398	493	17	u.s	u.s	PROPN
ftr-398	493	18	.	.	PROPN
ftr-398	493	19	resident	resident	PROPN
ftr-398	493	20	alien	alien	PROPN
ftr-398	493	21	.	.	PUNCT
ftr-398	494	1	pursuant	pursuant	ADJ
ftr-398	494	2	to	to	ADP
ftr-398	494	3	the	the	DET
ftr-398	494	4	alternative	alternative	ADJ
ftr-398	494	5	regime	regime	NOUN
ftr-398	494	6	,	,	PUNCT
ftr-398	494	7	the	the	DET
ftr-398	494	8	expatriate	expatriate	NOUN
ftr-398	494	9	was	be	AUX
ftr-398	494	10	subject	subject	ADJ
ftr-398	494	11	to	to	ADP
ftr-398	494	12	u.s	u.s	PROPN
ftr-398	494	13	.	.	PROPN
ftr-398	494	14	tax	tax	NOUN
ftr-398	494	15	on	on	ADP
ftr-398	494	16	her	her	PRON
ftr-398	494	17	u.s.-source	u.s.-source	ADJ
ftr-398	494	18	income	income	NOUN
ftr-398	494	19	at	at	ADP
ftr-398	494	20	the	the	DET
ftr-398	494	21	rates	rate	NOUN
ftr-398	494	22	applicable	applicable	ADJ
ftr-398	494	23	to	to	ADP
ftr-398	494	24	u.s	u.s	PROPN
ftr-398	494	25	.	.	PROPN
ftr-398	494	26	persons	person	NOUN
ftr-398	494	27	rather	rather	ADV
ftr-398	494	28	than	than	ADP
ftr-398	494	29	at	at	ADP
ftr-398	494	30	the	the	DET
ftr-398	494	31	rates	rate	NOUN
ftr-398	494	32	applicable	applicable	ADJ
ftr-398	494	33	to	to	ADP
ftr-398	494	34	other	other	ADJ
ftr-398	494	35	nonresident	nonresident	ADJ
ftr-398	494	36	aliens	alien	NOUN
ftr-398	494	37	.	.	PUNCT
ftr-398	495	1	however	however	ADV
ftr-398	495	2	,	,	PUNCT
ftr-398	495	3	unlike	unlike	ADP
ftr-398	495	4	in	in	ADP
ftr-398	495	5	the	the	DET
ftr-398	495	6	case	case	NOUN
ftr-398	495	7	of	of	ADP
ftr-398	495	8	a	a	DET
ftr-398	495	9	u.s	u.s	PROPN
ftr-398	495	10	.	.	PROPN
ftr-398	495	11	person	person	PROPN
ftr-398	495	12	,	,	PUNCT
ftr-398	495	13	the	the	DET
ftr-398	495	14	expatriate	expatriate	NOUN
ftr-398	495	15	was	be	AUX
ftr-398	495	16	not	not	PART
ftr-398	495	17	taxed	tax	VERB
ftr-398	495	18	on	on	ADP
ftr-398	495	19	her	her	PRON
ftr-398	495	20	foreign	foreign	ADJ
ftr-398	495	21	-	-	PUNCT
ftr-398	495	22	source	source	NOUN
ftr-398	495	23	income	income	NOUN
ftr-398	495	24	and	and	CCONJ
ftr-398	495	25	she	she	PRON
ftr-398	495	26	was	be	AUX
ftr-398	495	27	allowed	allow	VERB
ftr-398	495	28	to	to	PART
ftr-398	495	29	take	take	VERB
ftr-398	495	30	deductions	deduction	NOUN
ftr-398	495	31	only	only	ADV
ftr-398	495	32	to	to	ADP
ftr-398	495	33	the	the	DET
ftr-398	495	34	extent	extent	NOUN
ftr-398	495	35	such	such	ADJ
ftr-398	495	36	deductions	deduction	NOUN
ftr-398	495	37	were	be	AUX
ftr-398	495	38	connected	connect	VERB
ftr-398	495	39	with	with	ADP
ftr-398	495	40	the	the	DET
ftr-398	495	41	gross	gross	ADJ
ftr-398	495	42	income	income	NOUN
ftr-398	495	43	taxable	taxable	ADJ
ftr-398	495	44	under	under	ADP
ftr-398	495	45	section	section	NOUN
ftr-398	495	46	877	877	NUM
ftr-398	495	47	,	,	PUNCT
ftr-398	495	48	except	except	SCONJ
ftr-398	495	49	that	that	SCONJ
ftr-398	495	50	no	no	DET
ftr-398	495	51	capital	capital	NOUN
ftr-398	495	52	loss	loss	NOUN
ftr-398	495	53	carryover	carryover	NOUN
ftr-398	495	54	was	be	AUX
ftr-398	495	55	allowed	allow	VERB
ftr-398	495	56	.	.	PUNCT
ftr-398	496	1	this	this	DET
ftr-398	496	2	limitation	limitation	NOUN
ftr-398	496	3	imposing	impose	VERB
ftr-398	496	4	u.s	u.s	PROPN
ftr-398	496	5	.	.	PROPN
ftr-398	496	6	tax	tax	NOUN
ftr-398	496	7	only	only	ADV
ftr-398	496	8	on	on	ADP
ftr-398	496	9	u.s.-97	u.s.-97	PROPN
ftr-398	496	10	source	source	NOUN
ftr-398	496	11	income	income	NOUN
ftr-398	496	12	at	at	ADP
ftr-398	496	13	first	first	ADJ
ftr-398	496	14	blush	blush	NOUN
ftr-398	496	15	may	may	AUX
ftr-398	496	16	appear	appear	VERB
ftr-398	496	17	to	to	PART
ftr-398	496	18	be	be	AUX
ftr-398	496	19	benign	benign	ADJ
ftr-398	496	20	,	,	PUNCT
ftr-398	496	21	but	but	CCONJ
ftr-398	496	22	,	,	PUNCT
ftr-398	496	23	in	in	ADP
ftr-398	496	24	fact	fact	NOUN
ftr-398	496	25	,	,	PUNCT
ftr-398	496	26	the	the	DET
ftr-398	496	27	range	range	NOUN
ftr-398	496	28	of	of	ADP
ftr-398	496	29	income	income	NOUN
ftr-398	496	30	items	item	NOUN
ftr-398	496	31	treated	treat	VERB
ftr-398	496	32	as	as	ADP
ftr-398	496	33	u.s.-source	u.s.-source	NOUN
ftr-398	496	34	for	for	ADP
ftr-398	496	35	the	the	DET
ftr-398	496	36	purpose	purpose	NOUN
ftr-398	496	37	of	of	ADP
ftr-398	496	38	section	section	NOUN
ftr-398	496	39	877	877	NUM
ftr-398	496	40	was,98	was,98	VERB
ftr-398	496	41	and	and	CCONJ
ftr-398	496	42	still	still	ADV
ftr-398	496	43	remains	remain	VERB
ftr-398	496	44	,	,	PUNCT
ftr-398	496	45	more	more	ADV
ftr-398	496	46	expansive	expansive	ADJ
ftr-398	496	47	than	than	ADP
ftr-398	496	48	the	the	DET
ftr-398	496	49	range	range	NOUN
ftr-398	496	50	of	of	ADP
ftr-398	496	51	items	item	NOUN
ftr-398	496	52	generally	generally	ADV
ftr-398	496	53	considered	consider	VERB
ftr-398	496	54	u.s.-source	u.s.-source	ADJ
ftr-398	496	55	income	income	NOUN
ftr-398	496	56	under	under	ADP
ftr-398	496	57	the	the	DET
ftr-398	496	58	code	code	NOUN
ftr-398	496	59	.	.	PUNCT
ftr-398	497	1	section	section	NOUN
ftr-398	497	2	877(d)(1	877(d)(1	NOUN
ftr-398	497	3	)	)	PUNCT
ftr-398	498	1	contains99	contains99	NOUN
ftr-398	498	2	the	the	DET
ftr-398	498	3	so	so	ADV
ftr-398	498	4	-	-	PUNCT
ftr-398	498	5	called	call	VERB
ftr-398	498	6	“	"	PUNCT
ftr-398	498	7	source	source	NOUN
ftr-398	498	8	conversion	conversion	NOUN
ftr-398	498	9	”	"	PUNCT
ftr-398	498	10	rules	rule	NOUN
ftr-398	498	11	and	and	CCONJ
ftr-398	498	12	provides	provide	VERB
ftr-398	498	13	that	that	SCONJ
ftr-398	498	14	the	the	DET
ftr-398	498	15	following	follow	VERB
ftr-398	498	16	items	item	NOUN
ftr-398	498	17	of	of	ADP
ftr-398	498	18	gross	gross	ADJ
ftr-398	498	19	income	income	NOUN
ftr-398	498	20	will	will	AUX
ftr-398	498	21	be	be	AUX
ftr-398	498	22	treated	treat	VERB
ftr-398	498	23	as	as	ADP
ftr-398	498	24	income	income	NOUN
ftr-398	498	25	from	from	ADP
ftr-398	498	26	sources	source	NOUN
ftr-398	498	27	within	within	ADP
ftr-398	498	28	the	the	DET
ftr-398	498	29	u.s	u.s	PROPN
ftr-398	498	30	.	.	PROPN
ftr-398	498	31	:	:	PUNCT
ftr-398	499	1	gains	gain	NOUN
ftr-398	499	2	on	on	ADP
ftr-398	499	3	sale	sale	NOUN
ftr-398	499	4	or	or	CCONJ
ftr-398	499	5	exchange	exchange	NOUN
ftr-398	499	6	of	of	ADP
ftr-398	499	7	property	property	NOUN
ftr-398	499	8	(	(	PUNCT
ftr-398	499	9	other	other	ADJ
ftr-398	499	10	than	than	ADP
ftr-398	499	11	stock	stock	NOUN
ftr-398	499	12	or	or	CCONJ
ftr-398	499	13	debt	debt	NOUN
ftr-398	499	14	obligations	obligation	NOUN
ftr-398	499	15	)	)	PUNCT
ftr-398	499	16	located	locate	VERB
ftr-398	499	17	in	in	ADP
ftr-398	499	18	the	the	DET
ftr-398	499	19	united	united	PROPN
ftr-398	499	20	states	states	PROPN
ftr-398	499	21	;	;	PUNCT
ftr-398	499	22	gains	gain	NOUN
ftr-398	499	23	on	on	ADP
ftr-398	499	24	sale	sale	NOUN
ftr-398	499	25	or	or	CCONJ
ftr-398	499	26	exchange	exchange	NOUN
ftr-398	499	27	of	of	ADP
ftr-398	499	28	stock	stock	NOUN
ftr-398	499	29	issued	issue	VERB
ftr-398	499	30	by	by	ADP
ftr-398	499	31	a	a	DET
ftr-398	499	32	domestic	domestic	ADJ
ftr-398	499	33	corporation	corporation	NOUN
ftr-398	499	34	or	or	CCONJ
ftr-398	499	35	debt	debt	NOUN
ftr-398	499	36	obligation	obligation	NOUN
ftr-398	499	37	of	of	ADP
ftr-398	499	38	a	a	DET
ftr-398	499	39	u.s	u.s	PROPN
ftr-398	499	40	.	.	PROPN
ftr-398	499	41	person	person	PROPN
ftr-398	499	42	,	,	PUNCT
ftr-398	499	43	the	the	DET
ftr-398	499	44	u.s	u.s	PROPN
ftr-398	499	45	.	.	PROPN
ftr-398	499	46	,	,	PUNCT
ftr-398	499	47	or	or	CCONJ
ftr-398	499	48	a	a	DET
ftr-398	499	49	state	state	NOUN
ftr-398	499	50	;	;	PUNCT
ftr-398	499	51	and	and	CCONJ
ftr-398	499	52	income	income	NOUN
ftr-398	499	53	or	or	CCONJ
ftr-398	499	54	gain	gain	NOUN
ftr-398	499	55	derived	derive	VERB
ftr-398	499	56	from	from	ADP
ftr-398	499	57	controlled	control	VERB
ftr-398	499	58	foreign	foreign	ADJ
ftr-398	499	59	corporation	corporation	NOUN
ftr-398	499	60	if	if	SCONJ
ftr-398	499	61	certain	certain	ADJ
ftr-398	499	62	ownership	ownership	NOUN
ftr-398	499	63	tests	test	NOUN
ftr-398	499	64	are	be	AUX
ftr-398	499	65	met	meet	VERB
ftr-398	499	66	.	.	PUNCT
ftr-398	500	1	in	in	ADP
ftr-398	500	2	the	the	DET
ftr-398	500	3	case	case	NOUN
ftr-398	500	4	of	of	ADP
ftr-398	500	5	nonresident	nonresident	ADJ
ftr-398	500	6	aliens	alien	NOUN
ftr-398	500	7	,	,	PUNCT
ftr-398	500	8	these	these	DET
ftr-398	500	9	items	item	NOUN
ftr-398	500	10	of	of	ADP
ftr-398	500	11	income	income	NOUN
ftr-398	500	12	are	be	AUX
ftr-398	500	13	generally	generally	ADV
ftr-398	500	14	not	not	PART
ftr-398	500	15	subject	subject	ADJ
ftr-398	500	16	to	to	ADP
ftr-398	500	17	u.s	u.s	PROPN
ftr-398	500	18	.	.	PROPN
ftr-398	500	19	tax	tax	NOUN
ftr-398	500	20	,	,	PUNCT
ftr-398	500	21	but	but	CCONJ
ftr-398	500	22	section	section	NOUN
ftr-398	500	23	877(d)(1	877(d)(1	NOUN
ftr-398	500	24	)	)	PUNCT
ftr-398	500	25	treats	treat	VERB
ftr-398	500	26	these	these	DET
ftr-398	500	27	items	item	NOUN
ftr-398	500	28	as	as	ADP
ftr-398	500	29	u.s.-source	u.s.-source	NOUN
ftr-398	500	30	and	and	CCONJ
ftr-398	500	31	,	,	PUNCT
ftr-398	500	32	within	within	ADP
ftr-398	500	33	the	the	DET
ftr-398	500	34	context	context	NOUN
ftr-398	500	35	of	of	ADP
ftr-398	500	36	section	section	NOUN
ftr-398	500	37	877	877	NUM
ftr-398	500	38	,	,	PUNCT
ftr-398	500	39	they	they	PRON
ftr-398	500	40	are	be	AUX
ftr-398	500	41	taxed	tax	VERB
ftr-398	500	42	to	to	PART
ftr-398	500	43	nonresident	nonresident	VERB
ftr-398	500	44	aliens	alien	NOUN
ftr-398	500	45	.	.	PUNCT
ftr-398	501	1	in	in	ADP
ftr-398	501	2	addition	addition	NOUN
ftr-398	501	3	,	,	PUNCT
ftr-398	501	4	pursuant	pursuant	ADJ
ftr-398	501	5	to	to	ADP
ftr-398	501	6	section	section	NOUN
ftr-398	501	7	877(d)(2	877(d)(2	NUM
ftr-398	501	8	)	)	PUNCT
ftr-398	501	9	,	,	PUNCT
ftr-398	501	10	97	97	NUM
ftr-398	501	11	.	.	PUNCT
ftr-398	502	1	irc	irc	PROPN
ftr-398	502	2	§	§	PROPN
ftr-398	502	3	877(b)(1)-(2	877(b)(1)-(2	NUM
ftr-398	502	4	)	)	PUNCT
ftr-398	502	5	.	.	PUNCT
ftr-398	503	1	98	98	NUM
ftr-398	503	2	.	.	PUNCT
ftr-398	503	3	irc	irc	PROPN
ftr-398	503	4	§	§	PROPN
ftr-398	503	5	861(a	861(a	PROPN
ftr-398	503	6	)	)	PUNCT
ftr-398	503	7	.	.	PUNCT
ftr-398	504	1	99	99	NUM
ftr-398	504	2	.	.	PUNCT
ftr-398	504	3	irc	irc	PROPN
ftr-398	504	4	§	§	PROPN
ftr-398	504	5	877(d)(1	877(d)(1	PROPN
ftr-398	504	6	)	)	PUNCT
ftr-398	504	7	.	.	PUNCT
ftr-398	505	1	28	28	NUM
ftr-398	505	2	florida	florida	PROPN
ftr-398	505	3	tax	tax	NOUN
ftr-398	505	4	review	review	NOUN
ftr-398	506	1	[	[	X
ftr-398	506	2	vol.7:1	vol.7:1	ADP
ftr-398	506	3	individuals	individual	NOUN
ftr-398	506	4	subject	subject	VERB
ftr-398	506	5	to	to	ADP
ftr-398	506	6	section	section	NOUN
ftr-398	506	7	877	877	NUM
ftr-398	506	8	were	be	AUX
ftr-398	506	9	taxed	tax	VERB
ftr-398	506	10	on	on	ADP
ftr-398	506	11	exchanges	exchange	NOUN
ftr-398	506	12	of	of	ADP
ftr-398	506	13	property	property	NOUN
ftr-398	506	14	that	that	PRON
ftr-398	506	15	generated	generate	VERB
ftr-398	506	16	u.s.-source	u.s.-source	ADJ
ftr-398	506	17	income	income	NOUN
ftr-398	506	18	for	for	ADP
ftr-398	506	19	property	property	NOUN
ftr-398	506	20	that	that	PRON
ftr-398	506	21	would	would	AUX
ftr-398	506	22	have	have	AUX
ftr-398	506	23	generated	generate	VERB
ftr-398	506	24	foreign	foreign	ADJ
ftr-398	506	25	source	source	NOUN
ftr-398	506	26	income	income	NOUN
ftr-398	506	27	.	.	PUNCT
ftr-398	507	1	similarly	similarly	ADV
ftr-398	507	2	,	,	PUNCT
ftr-398	507	3	under	under	ADP
ftr-398	507	4	section	section	NOUN
ftr-398	507	5	877(d)(4	877(d)(4	PROPN
ftr-398	507	6	)	)	PUNCT
ftr-398	507	7	,	,	PUNCT
ftr-398	507	8	as	as	SCONJ
ftr-398	507	9	modified	modify	VERB
ftr-398	507	10	by	by	ADP
ftr-398	507	11	notice100	notice100	PROPN
ftr-398	507	12	97	97	NUM
ftr-398	507	13	-	-	SYM
ftr-398	507	14	19	19	NUM
ftr-398	507	15	,	,	PUNCT
ftr-398	507	16	income	income	NOUN
ftr-398	507	17	or	or	CCONJ
ftr-398	507	18	gain	gain	NOUN
ftr-398	507	19	from	from	ADP
ftr-398	507	20	property	property	NOUN
ftr-398	507	21	contributed	contribute	VERB
ftr-398	507	22	to	to	ADP
ftr-398	507	23	a	a	DET
ftr-398	507	24	foreign	foreign	ADJ
ftr-398	507	25	corporation101	corporation101	PROPN
ftr-398	507	26	by	by	ADP
ftr-398	507	27	an	an	DET
ftr-398	507	28	expatriate	expatriate	NOUN
ftr-398	507	29	during	during	ADP
ftr-398	507	30	the	the	DET
ftr-398	507	31	15	15	NUM
ftr-398	507	32	-	-	PUNCT
ftr-398	507	33	year	year	NOUN
ftr-398	507	34	period	period	NOUN
ftr-398	507	35	commencing	commence	VERB
ftr-398	507	36	five	five	NUM
ftr-398	507	37	years	year	NOUN
ftr-398	507	38	prior	prior	ADV
ftr-398	507	39	to	to	ADP
ftr-398	507	40	expatriation	expatriation	NOUN
ftr-398	507	41	was	be	AUX
ftr-398	507	42	treated	treat	VERB
ftr-398	507	43	as	as	ADP
ftr-398	507	44	u.s.-source	u.s.-source	NOUN
ftr-398	507	45	,	,	PUNCT
ftr-398	507	46	and	and	CCONJ
ftr-398	507	47	the	the	DET
ftr-398	507	48	expatriate	expatriate	NOUN
ftr-398	507	49	was	be	AUX
ftr-398	507	50	taxed	tax	VERB
ftr-398	507	51	on	on	ADP
ftr-398	507	52	such	such	ADJ
ftr-398	507	53	income	income	NOUN
ftr-398	507	54	or	or	CCONJ
ftr-398	507	55	gain	gain	VERB
ftr-398	507	56	as	as	SCONJ
ftr-398	507	57	though	though	SCONJ
ftr-398	507	58	she	she	PRON
ftr-398	507	59	continued	continue	VERB
ftr-398	507	60	to	to	PART
ftr-398	507	61	own	own	VERB
ftr-398	507	62	such	such	ADJ
ftr-398	507	63	property	property	NOUN
ftr-398	507	64	.	.	PUNCT
ftr-398	508	1	this	this	DET
ftr-398	508	2	subsection	subsection	NOUN
ftr-398	508	3	applied	apply	VERB
ftr-398	508	4	if	if	SCONJ
ftr-398	508	5	the	the	DET
ftr-398	508	6	corporation	corporation	NOUN
ftr-398	508	7	would	would	AUX
ftr-398	508	8	have	have	AUX
ftr-398	508	9	been	be	AUX
ftr-398	508	10	a	a	DET
ftr-398	508	11	controlled	control	VERB
ftr-398	508	12	foreign	foreign	ADJ
ftr-398	508	13	corporation	corporation	NOUN
ftr-398	508	14	at	at	ADP
ftr-398	508	15	the	the	DET
ftr-398	508	16	time	time	NOUN
ftr-398	508	17	of	of	ADP
ftr-398	508	18	the	the	DET
ftr-398	508	19	contribution	contribution	NOUN
ftr-398	508	20	and	and	CCONJ
ftr-398	508	21	the	the	DET
ftr-398	508	22	taxpayer	taxpayer	NOUN
ftr-398	508	23	would	would	AUX
ftr-398	508	24	have	have	AUX
ftr-398	508	25	been	be	AUX
ftr-398	508	26	a	a	DET
ftr-398	508	27	u.s	u.s	PROPN
ftr-398	508	28	.	.	PROPN
ftr-398	508	29	shareholder	shareholder	NOUN
ftr-398	508	30	,	,	PUNCT
ftr-398	508	31	ignoring	ignore	VERB
ftr-398	508	32	the	the	DET
ftr-398	508	33	fact	fact	NOUN
ftr-398	508	34	of	of	ADP
ftr-398	508	35	the	the	DET
ftr-398	508	36	expatriation	expatriation	NOUN
ftr-398	508	37	.	.	PUNCT
ftr-398	509	1	in	in	ADP
ftr-398	509	2	addition	addition	NOUN
ftr-398	509	3	,	,	PUNCT
ftr-398	509	4	the	the	DET
ftr-398	509	5	taxable	taxable	ADJ
ftr-398	509	6	estate	estate	NOUN
ftr-398	509	7	of	of	ADP
ftr-398	509	8	a	a	DET
ftr-398	509	9	decedent	decedent	NOUN
ftr-398	509	10	who	who	PRON
ftr-398	509	11	expatriated	expatriate	VERB
ftr-398	509	12	with	with	ADP
ftr-398	509	13	a	a	DET
ftr-398	509	14	principal	principal	ADJ
ftr-398	509	15	purpose	purpose	NOUN
ftr-398	509	16	of	of	ADP
ftr-398	509	17	avoiding	avoid	VERB
ftr-398	509	18	u.s	u.s	PROPN
ftr-398	509	19	.	.	PROPN
ftr-398	509	20	taxes	taxis	NOUN
ftr-398	509	21	was	be	AUX
ftr-398	509	22	subject	subject	ADJ
ftr-398	509	23	to	to	ADP
ftr-398	509	24	u.s	u.s	PROPN
ftr-398	509	25	.	.	PROPN
ftr-398	509	26	estate	estate	NOUN
ftr-398	509	27	tax	tax	NOUN
ftr-398	509	28	if	if	SCONJ
ftr-398	509	29	the	the	DET
ftr-398	509	30	decedent	decedent	NOUN
ftr-398	509	31	lost	lose	VERB
ftr-398	509	32	her	her	PRON
ftr-398	509	33	u.s	u.s	PROPN
ftr-398	509	34	.	.	PROPN
ftr-398	509	35	citizenship	citizenship	NOUN
ftr-398	509	36	or	or	CCONJ
ftr-398	509	37	terminated	terminate	VERB
ftr-398	509	38	her	her	PRON
ftr-398	509	39	long	long	ADJ
ftr-398	509	40	-	-	PUNCT
ftr-398	509	41	term	term	NOUN
ftr-398	509	42	u.s	u.s	PROPN
ftr-398	509	43	.	.	PROPN
ftr-398	509	44	resident	resident	ADJ
ftr-398	509	45	alien	alien	ADJ
ftr-398	509	46	status	status	NOUN
ftr-398	509	47	within	within	ADP
ftr-398	509	48	the	the	DET
ftr-398	509	49	ten	ten	NUM
ftr-398	509	50	-	-	PUNCT
ftr-398	509	51	year	year	NOUN
ftr-398	509	52	period	period	NOUN
ftr-398	509	53	immediately	immediately	ADV
ftr-398	509	54	preceding	precede	VERB
ftr-398	509	55	her	she	PRON
ftr-398	509	56	death.102	death.102	SCONJ
ftr-398	509	57	the	the	DET
ftr-398	509	58	taxable	taxable	ADJ
ftr-398	509	59	estate	estate	NOUN
ftr-398	509	60	of	of	ADP
ftr-398	509	61	an	an	DET
ftr-398	509	62	expatriate	expatriate	ADJ
ftr-398	509	63	subject	subject	ADJ
ftr-398	509	64	to	to	ADP
ftr-398	509	65	the	the	DET
ftr-398	509	66	alternative	alternative	ADJ
ftr-398	509	67	tax	tax	NOUN
ftr-398	509	68	regime	regime	NOUN
ftr-398	509	69	included	include	VERB
ftr-398	509	70	her	her	PRON
ftr-398	509	71	u.s	u.s	PROPN
ftr-398	509	72	.	.	PROPN
ftr-398	509	73	situs	situs	PROPN
ftr-398	509	74	assets	asset	NOUN
ftr-398	509	75	,	,	PUNCT
ftr-398	509	76	plus	plus	CCONJ
ftr-398	509	77	stock	stock	NOUN
ftr-398	509	78	of	of	ADP
ftr-398	509	79	certain	certain	ADJ
ftr-398	509	80	controlled	control	VERB
ftr-398	509	81	foreign103	foreign103	NOUN
ftr-398	509	82	corporations	corporation	NOUN
ftr-398	509	83	.	.	PUNCT
ftr-398	510	1	more	more	ADV
ftr-398	510	2	specifically	specifically	ADV
ftr-398	510	3	,	,	PUNCT
ftr-398	510	4	the	the	DET
ftr-398	510	5	u.s	u.s	PROPN
ftr-398	510	6	.	.	PROPN
ftr-398	510	7	estate	estate	NOUN
ftr-398	510	8	of	of	ADP
ftr-398	510	9	a	a	DET
ftr-398	510	10	tax	tax	NOUN
ftr-398	510	11	-	-	PUNCT
ftr-398	510	12	motivated	motivate	VERB
ftr-398	510	13	expatriate	expatriate	NOUN
ftr-398	510	14	included	include	VERB
ftr-398	510	15	a	a	DET
ftr-398	510	16	percentage	percentage	NOUN
ftr-398	510	17	of	of	ADP
ftr-398	510	18	the	the	DET
ftr-398	510	19	fair	fair	ADJ
ftr-398	510	20	market	market	NOUN
ftr-398	510	21	value	value	NOUN
ftr-398	510	22	of	of	ADP
ftr-398	510	23	the	the	DET
ftr-398	510	24	stock	stock	NOUN
ftr-398	510	25	of	of	ADP
ftr-398	510	26	a	a	DET
ftr-398	510	27	foreign	foreign	ADJ
ftr-398	510	28	corporation	corporation	NOUN
ftr-398	510	29	of	of	ADP
ftr-398	510	30	which	which	PRON
ftr-398	510	31	the	the	DET
ftr-398	510	32	expatriate	expatriate	NOUN
ftr-398	510	33	owned	own	VERB
ftr-398	510	34	,	,	PUNCT
ftr-398	510	35	at	at	ADP
ftr-398	510	36	the	the	DET
ftr-398	510	37	time	time	NOUN
ftr-398	510	38	of	of	ADP
ftr-398	510	39	her	her	PRON
ftr-398	510	40	death	death	NOUN
ftr-398	510	41	,	,	PUNCT
ftr-398	510	42	10	10	NUM
ftr-398	510	43	%	%	NOUN
ftr-398	510	44	or	or	CCONJ
ftr-398	510	45	more	more	ADJ
ftr-398	510	46	of	of	ADP
ftr-398	510	47	the	the	DET
ftr-398	510	48	combined	combined	ADJ
ftr-398	510	49	voting	voting	NOUN
ftr-398	510	50	power	power	NOUN
ftr-398	510	51	and	and	CCONJ
ftr-398	510	52	owned	own	VERB
ftr-398	510	53	(	(	PUNCT
ftr-398	510	54	directly	directly	ADV
ftr-398	510	55	,	,	PUNCT
ftr-398	510	56	indirectly	indirectly	ADV
ftr-398	510	57	,	,	PUNCT
ftr-398	510	58	or	or	CCONJ
ftr-398	510	59	constructively	constructively	ADV
ftr-398	510	60	)	)	PUNCT
ftr-398	510	61	more	more	ADJ
ftr-398	510	62	than	than	ADP
ftr-398	510	63	50	50	NUM
ftr-398	510	64	%	%	NOUN
ftr-398	510	65	of	of	ADP
ftr-398	510	66	the	the	DET
ftr-398	510	67	combined	combine	VERB
ftr-398	510	68	voting	voting	NOUN
ftr-398	510	69	power	power	NOUN
ftr-398	510	70	or	or	CCONJ
ftr-398	510	71	value	value	NOUN
ftr-398	510	72	of	of	ADP
ftr-398	510	73	the	the	DET
ftr-398	510	74	stock	stock	NOUN
ftr-398	510	75	of	of	ADP
ftr-398	510	76	that	that	DET
ftr-398	510	77	foreign	foreign	ADJ
ftr-398	510	78	corporation	corporation	NOUN
ftr-398	510	79	.	.	PUNCT
ftr-398	511	1	however	however	ADV
ftr-398	511	2	,	,	PUNCT
ftr-398	511	3	the	the	DET
ftr-398	511	4	expatriate	expatriate	NOUN
ftr-398	511	5	could	could	AUX
ftr-398	511	6	benefit104	benefit104	PROPN
ftr-398	511	7	from	from	ADP
ftr-398	511	8	limited	limited	ADJ
ftr-398	511	9	u.s	u.s	PROPN
ftr-398	511	10	.	.	PROPN
ftr-398	511	11	foreign	foreign	ADJ
ftr-398	511	12	tax	tax	NOUN
ftr-398	511	13	credits	credit	NOUN
ftr-398	511	14	for	for	ADP
ftr-398	511	15	estate	estate	NOUN
ftr-398	511	16	,	,	PUNCT
ftr-398	511	17	inheritance	inheritance	NOUN
ftr-398	511	18	,	,	PUNCT
ftr-398	511	19	or	or	CCONJ
ftr-398	511	20	legacy	legacy	NOUN
ftr-398	511	21	taxes	taxis	NOUN
ftr-398	511	22	paid	pay	VERB
ftr-398	511	23	to	to	ADP
ftr-398	511	24	a	a	DET
ftr-398	511	25	foreign	foreign	ADJ
ftr-398	511	26	country	country	NOUN
ftr-398	511	27	with	with	ADP
ftr-398	511	28	respect	respect	NOUN
ftr-398	511	29	to	to	ADP
ftr-398	511	30	stock	stock	NOUN
ftr-398	511	31	in	in	ADP
ftr-398	511	32	such	such	ADJ
ftr-398	511	33	controlled	control	VERB
ftr-398	511	34	foreign	foreign	ADJ
ftr-398	511	35	corporations	corporation	NOUN
ftr-398	511	36	.	.	PUNCT
ftr-398	512	1	similarly	similarly	ADV
ftr-398	512	2	,	,	PUNCT
ftr-398	512	3	under	under	ADP
ftr-398	512	4	section	section	NOUN
ftr-398	512	5	2501(a)(3)(a	2501(a)(3)(a	NUM
ftr-398	512	6	)	)	PUNCT
ftr-398	512	7	,	,	PUNCT
ftr-398	512	8	the	the	DET
ftr-398	512	9	transfer	transfer	NOUN
ftr-398	512	10	of105	of105	ADJ
ftr-398	512	11	intangible	intangible	ADJ
ftr-398	512	12	property	property	NOUN
ftr-398	512	13	by	by	ADP
ftr-398	512	14	a	a	DET
ftr-398	512	15	nonresident	nonresident	ADJ
ftr-398	512	16	alien	alien	NOUN
ftr-398	512	17	was	be	AUX
ftr-398	512	18	not	not	PART
ftr-398	512	19	exempt	exempt	ADJ
ftr-398	512	20	from	from	ADP
ftr-398	512	21	u.s	u.s	PROPN
ftr-398	512	22	.	.	PROPN
ftr-398	512	23	gift	gift	NOUN
ftr-398	512	24	tax	tax	NOUN
ftr-398	512	25	if	if	SCONJ
ftr-398	512	26	,	,	PUNCT
ftr-398	512	27	within	within	ADP
ftr-398	512	28	the	the	DET
ftr-398	512	29	ten	ten	NUM
ftr-398	512	30	-	-	PUNCT
ftr-398	512	31	year	year	NOUN
ftr-398	512	32	period	period	NOUN
ftr-398	512	33	immediately	immediately	ADV
ftr-398	512	34	preceding	precede	VERB
ftr-398	512	35	date	date	NOUN
ftr-398	512	36	of	of	ADP
ftr-398	512	37	a	a	DET
ftr-398	512	38	transfer	transfer	NOUN
ftr-398	512	39	,	,	PUNCT
ftr-398	512	40	the	the	DET
ftr-398	512	41	nonresident	nonresident	NOUN
ftr-398	512	42	lost	lose	VERB
ftr-398	512	43	her	her	PRON
ftr-398	512	44	u.s	u.s	PROPN
ftr-398	512	45	.	.	PROPN
ftr-398	512	46	citizenship	citizenship	NOUN
ftr-398	512	47	or	or	CCONJ
ftr-398	512	48	terminated	terminate	VERB
ftr-398	512	49	her	her	PRON
ftr-398	512	50	u.s	u.s	PROPN
ftr-398	512	51	.	.	PROPN
ftr-398	512	52	resident	resident	ADJ
ftr-398	512	53	alien	alien	ADJ
ftr-398	512	54	status	status	NOUN
ftr-398	512	55	,	,	PUNCT
ftr-398	512	56	but	but	CCONJ
ftr-398	512	57	section	section	NOUN
ftr-398	512	58	2501(a)(3)(d	2501(a)(3)(d	NUM
ftr-398	512	59	)	)	PUNCT
ftr-398	512	60	provided	provide	VERB
ftr-398	512	61	that	that	SCONJ
ftr-398	512	62	u.s	u.s	PROPN
ftr-398	512	63	.	.	PROPN
ftr-398	512	64	gift	gift	NOUN
ftr-398	512	65	tax	tax	NOUN
ftr-398	512	66	imposed	impose	VERB
ftr-398	512	67	under	under	ADP
ftr-398	512	68	this	this	DET
ftr-398	512	69	section	section	NOUN
ftr-398	512	70	could	could	AUX
ftr-398	512	71	be	be	AUX
ftr-398	512	72	credited	credit	VERB
ftr-398	512	73	with	with	ADP
ftr-398	512	74	the	the	DET
ftr-398	512	75	amount	amount	NOUN
ftr-398	512	76	of	of	ADP
ftr-398	512	77	gift	gift	NOUN
ftr-398	512	78	tax	tax	NOUN
ftr-398	512	79	that	that	PRON
ftr-398	512	80	was	be	AUX
ftr-398	512	81	paid	pay	VERB
ftr-398	512	82	to	to	ADP
ftr-398	512	83	a	a	DET
ftr-398	512	84	foreign	foreign	ADJ
ftr-398	512	85	country	country	NOUN
ftr-398	512	86	with	with	ADP
ftr-398	512	87	respect	respect	NOUN
ftr-398	512	88	to	to	ADP
ftr-398	512	89	that	that	DET
ftr-398	512	90	gift	gift	NOUN
ftr-398	512	91	.	.	PUNCT
ftr-398	513	1	106	106	NUM
ftr-398	513	2	100	100	NUM
ftr-398	513	3	.	.	PUNCT
ftr-398	514	1	irc	irc	PROPN
ftr-398	514	2	§	§	PROPN
ftr-398	514	3	877(d)(2	877(d)(2	NUM
ftr-398	514	4	)	)	PUNCT
ftr-398	514	5	.	.	PUNCT
ftr-398	515	1	this	this	DET
ftr-398	515	2	subsection	subsection	NOUN
ftr-398	515	3	provides	provide	VERB
ftr-398	515	4	that	that	SCONJ
ftr-398	515	5	on	on	ADP
ftr-398	515	6	an	an	DET
ftr-398	515	7	exchange	exchange	NOUN
ftr-398	515	8	during	during	ADP
ftr-398	515	9	the	the	DET
ftr-398	515	10	ten	ten	NUM
ftr-398	515	11	-	-	PUNCT
ftr-398	515	12	year	year	NOUN
ftr-398	515	13	period	period	NOUN
ftr-398	515	14	beginning	begin	VERB
ftr-398	515	15	on	on	ADP
ftr-398	515	16	the	the	DET
ftr-398	515	17	date	date	NOUN
ftr-398	515	18	of	of	ADP
ftr-398	515	19	expatriation	expatriation	NOUN
ftr-398	515	20	,	,	PUNCT
ftr-398	515	21	exchanged	exchange	VERB
ftr-398	515	22	property	property	NOUN
ftr-398	515	23	will	will	AUX
ftr-398	515	24	be	be	AUX
ftr-398	515	25	treated	treat	VERB
ftr-398	515	26	as	as	ADP
ftr-398	515	27	sold	sell	VERB
ftr-398	515	28	for	for	ADP
ftr-398	515	29	its	its	PRON
ftr-398	515	30	fair	fair	ADJ
ftr-398	515	31	market	market	NOUN
ftr-398	515	32	value	value	NOUN
ftr-398	515	33	on	on	ADP
ftr-398	515	34	the	the	DET
ftr-398	515	35	date	date	NOUN
ftr-398	515	36	of	of	ADP
ftr-398	515	37	exchange	exchange	NOUN
ftr-398	515	38	if	if	SCONJ
ftr-398	515	39	generally	generally	ADV
ftr-398	515	40	,	,	PUNCT
ftr-398	515	41	on	on	ADP
ftr-398	515	42	such	such	ADJ
ftr-398	515	43	exchange	exchange	NOUN
ftr-398	515	44	gain	gain	NOUN
ftr-398	515	45	would	would	AUX
ftr-398	515	46	not	not	PART
ftr-398	515	47	be	be	AUX
ftr-398	515	48	recognized	recognize	VERB
ftr-398	515	49	,	,	PUNCT
ftr-398	515	50	income	income	NOUN
ftr-398	515	51	derived	derive	VERB
ftr-398	515	52	from	from	ADP
ftr-398	515	53	the	the	DET
ftr-398	515	54	property	property	NOUN
ftr-398	515	55	was	be	AUX
ftr-398	515	56	from	from	ADP
ftr-398	515	57	u.s	u.s	PROPN
ftr-398	515	58	.	.	PROPN
ftr-398	515	59	sources	source	NOUN
ftr-398	515	60	,	,	PUNCT
ftr-398	515	61	and	and	CCONJ
ftr-398	515	62	income	income	NOUN
ftr-398	515	63	derived	derive	VERB
ftr-398	515	64	from	from	ADP
ftr-398	515	65	the	the	DET
ftr-398	515	66	property	property	NOUN
ftr-398	515	67	so	so	ADV
ftr-398	515	68	acquired	acquire	VERB
ftr-398	515	69	would	would	AUX
ftr-398	515	70	be	be	AUX
ftr-398	515	71	from	from	ADP
ftr-398	515	72	non	non	ADJ
ftr-398	515	73	-	-	ADJ
ftr-398	515	74	u.s	u.s	PROPN
ftr-398	515	75	.	.	PROPN
ftr-398	515	76	sources	source	NOUN
ftr-398	515	77	.	.	PUNCT
ftr-398	516	1	an	an	DET
ftr-398	516	2	exception	exception	NOUN
ftr-398	516	3	was	be	AUX
ftr-398	516	4	available	available	ADJ
ftr-398	516	5	to	to	ADP
ftr-398	516	6	individuals	individual	NOUN
ftr-398	516	7	who	who	PRON
ftr-398	516	8	entered	enter	VERB
ftr-398	516	9	into	into	ADP
ftr-398	516	10	an	an	DET
ftr-398	516	11	agreement	agreement	NOUN
ftr-398	516	12	with	with	ADP
ftr-398	516	13	the	the	DET
ftr-398	516	14	irs	irs	PROPN
ftr-398	516	15	.	.	PUNCT
ftr-398	517	1	101	101	NUM
ftr-398	517	2	.	.	PUNCT
ftr-398	518	1	notice	notice	VERB
ftr-398	518	2	97	97	NUM
ftr-398	518	3	-	-	SYM
ftr-398	518	4	19	19	NUM
ftr-398	518	5	,	,	PUNCT
ftr-398	518	6	1997	1997	NUM
ftr-398	518	7	-	-	SYM
ftr-398	518	8	1	1	NUM
ftr-398	518	9	c.b	c.b	PROPN
ftr-398	518	10	.	.	PROPN
ftr-398	518	11	394	394	NUM
ftr-398	518	12	,	,	PUNCT
ftr-398	518	13	at	at	ADP
ftr-398	518	14	401	401	NUM
ftr-398	518	15	.	.	PUNCT
ftr-398	519	1	102	102	NUM
ftr-398	519	2	.	.	PUNCT
ftr-398	520	1	irc	irc	PROPN
ftr-398	520	2	§	§	PROPN
ftr-398	520	3	2107(a)(1	2107(a)(1	NUM
ftr-398	520	4	)	)	PUNCT
ftr-398	520	5	.	.	PUNCT
ftr-398	521	1	the	the	DET
ftr-398	521	2	estate	estate	NOUN
ftr-398	521	3	tax	tax	NOUN
ftr-398	521	4	provisions	provision	NOUN
ftr-398	521	5	affecting	affect	VERB
ftr-398	521	6	expatriates	expatriate	NOUN
ftr-398	521	7	remain	remain	VERB
ftr-398	521	8	the	the	DET
ftr-398	521	9	same	same	ADJ
ftr-398	521	10	under	under	ADP
ftr-398	521	11	the	the	DET
ftr-398	521	12	jobs	job	NOUN
ftr-398	521	13	act	act	PROPN
ftr-398	521	14	.	.	PUNCT
ftr-398	522	1	103	103	NUM
ftr-398	522	2	.	.	PUNCT
ftr-398	523	1	irc	irc	VERB
ftr-398	523	2	§	§	PROPN
ftr-398	523	3	§	§	PROPN
ftr-398	523	4	2103	2103	NUM
ftr-398	523	5	,	,	PUNCT
ftr-398	523	6	2106	2106	NUM
ftr-398	523	7	.	.	PUNCT
ftr-398	524	1	104	104	NUM
ftr-398	524	2	.	.	PUNCT
ftr-398	524	3	irc	irc	PROPN
ftr-398	524	4	§	§	PROPN
ftr-398	524	5	2107(b	2107(b	PROPN
ftr-398	524	6	)	)	PUNCT
ftr-398	524	7	.	.	PUNCT
ftr-398	525	1	105	105	NUM
ftr-398	525	2	.	.	PUNCT
ftr-398	526	1	irc	irc	PROPN
ftr-398	526	2	§	§	PROPN
ftr-398	526	3	2107(c)(2	2107(c)(2	NOUN
ftr-398	526	4	)	)	PUNCT
ftr-398	526	5	.	.	PUNCT
ftr-398	527	1	106	106	NUM
ftr-398	527	2	.	.	PUNCT
ftr-398	528	1	irc	irc	PROPN
ftr-398	528	2	§	§	PROPN
ftr-398	528	3	2501(a)(3	2501(a)(3	NOUN
ftr-398	528	4	)	)	PUNCT
ftr-398	528	5	.	.	PUNCT
ftr-398	529	1	2005	2005	NUM
ftr-398	529	2	is	be	AUX
ftr-398	529	3	the	the	DET
ftr-398	529	4	nation	nation	NOUN
ftr-398	529	5	of	of	ADP
ftr-398	529	6	immigrants	immigrant	NOUN
ftr-398	529	7	punishing	punish	VERB
ftr-398	529	8	its	its	PRON
ftr-398	529	9	emigrants	emigrant	NOUN
ftr-398	529	10	29	29	NUM
ftr-398	529	11	these	these	DET
ftr-398	529	12	hipaa	hipaa	NOUN
ftr-398	529	13	amendments	amendment	NOUN
ftr-398	529	14	to	to	ADP
ftr-398	529	15	the	the	DET
ftr-398	529	16	source	source	NOUN
ftr-398	529	17	rules	rule	NOUN
ftr-398	529	18	were	be	AUX
ftr-398	529	19	quite	quite	ADV
ftr-398	529	20	significant	significant	ADJ
ftr-398	529	21	because	because	SCONJ
ftr-398	529	22	under	under	ADP
ftr-398	529	23	the	the	DET
ftr-398	529	24	fita	fita	PROPN
ftr-398	529	25	version	version	PROPN
ftr-398	529	26	of	of	ADP
ftr-398	529	27	section	section	NOUN
ftr-398	529	28	877	877	NUM
ftr-398	529	29	,	,	PUNCT
ftr-398	529	30	only	only	ADV
ftr-398	529	31	gains	gain	NOUN
ftr-398	529	32	from	from	ADP
ftr-398	529	33	the	the	DET
ftr-398	529	34	sale	sale	NOUN
ftr-398	529	35	or	or	CCONJ
ftr-398	529	36	exchange	exchange	NOUN
ftr-398	529	37	of	of	ADP
ftr-398	529	38	property	property	NOUN
ftr-398	529	39	located	locate	VERB
ftr-398	529	40	in	in	ADP
ftr-398	529	41	the	the	DET
ftr-398	529	42	u.s	u.s	PROPN
ftr-398	529	43	.	.	PROPN
ftr-398	529	44	(	(	PUNCT
ftr-398	529	45	other	other	ADJ
ftr-398	529	46	than	than	ADP
ftr-398	529	47	stock	stock	NOUN
ftr-398	529	48	and	and	CCONJ
ftr-398	529	49	debt	debt	NOUN
ftr-398	529	50	obligations	obligation	NOUN
ftr-398	529	51	)	)	PUNCT
ftr-398	529	52	and	and	CCONJ
ftr-398	529	53	gains	gain	NOUN
ftr-398	529	54	from	from	ADP
ftr-398	529	55	the	the	DET
ftr-398	529	56	sale	sale	NOUN
ftr-398	529	57	or	or	CCONJ
ftr-398	529	58	exchange	exchange	NOUN
ftr-398	529	59	of	of	ADP
ftr-398	529	60	stock	stock	NOUN
ftr-398	529	61	in	in	ADP
ftr-398	529	62	a	a	DET
ftr-398	529	63	u.s	u.s	PROPN
ftr-398	529	64	.	.	PROPN
ftr-398	529	65	corporation	corporation	NOUN
ftr-398	529	66	or	or	CCONJ
ftr-398	529	67	debt	debt	NOUN
ftr-398	529	68	obligations	obligation	NOUN
ftr-398	529	69	of	of	ADP
ftr-398	529	70	u.s	u.s	PROPN
ftr-398	529	71	.	.	PROPN
ftr-398	529	72	persons	person	NOUN
ftr-398	529	73	were	be	AUX
ftr-398	529	74	treated	treat	VERB
ftr-398	529	75	as	as	ADP
ftr-398	529	76	u.s.-source	u.s.-source	NOUN
ftr-398	529	77	.	.	PUNCT
ftr-398	530	1	the	the	DET
ftr-398	530	2	new	new	ADJ
ftr-398	530	3	“	"	PUNCT
ftr-398	530	4	source	source	NOUN
ftr-398	530	5	conversion	conversion	NOUN
ftr-398	530	6	”	"	PUNCT
ftr-398	530	7	rules	rule	NOUN
ftr-398	530	8	ensured	ensure	VERB
ftr-398	530	9	that	that	SCONJ
ftr-398	530	10	former	former	ADJ
ftr-398	530	11	u.s	u.s	PROPN
ftr-398	530	12	citizens	citizen	NOUN
ftr-398	530	13	and	and	CCONJ
ftr-398	530	14	long	long	ADJ
ftr-398	530	15	-	-	PUNCT
ftr-398	530	16	term	term	NOUN
ftr-398	530	17	u.s	u.s	PROPN
ftr-398	530	18	.	.	PROPN
ftr-398	530	19	residents	resident	NOUN
ftr-398	530	20	no	no	ADV
ftr-398	530	21	longer	long	ADV
ftr-398	530	22	escaped	escape	VERB
ftr-398	530	23	u.s	u.s	PROPN
ftr-398	530	24	.	.	PROPN
ftr-398	530	25	tax	tax	NOUN
ftr-398	530	26	on	on	ADP
ftr-398	530	27	certain	certain	ADJ
ftr-398	530	28	other	other	ADJ
ftr-398	530	29	u.s.source	u.s.source	ADJ
ftr-398	530	30	items	item	NOUN
ftr-398	530	31	that	that	PRON
ftr-398	530	32	had	have	AUX
ftr-398	530	33	accrued	accrue	VERB
ftr-398	530	34	but	but	CCONJ
ftr-398	530	35	unrecognized	unrecognized	ADJ
ftr-398	530	36	gain	gain	NOUN
ftr-398	530	37	at	at	ADP
ftr-398	530	38	the	the	DET
ftr-398	530	39	time	time	NOUN
ftr-398	530	40	of	of	ADP
ftr-398	530	41	expatriation	expatriation	NOUN
ftr-398	530	42	.	.	PUNCT
ftr-398	531	1	the	the	DET
ftr-398	531	2	fact	fact	NOUN
ftr-398	531	3	that	that	SCONJ
ftr-398	531	4	under	under	ADP
ftr-398	531	5	these	these	DET
ftr-398	531	6	rules	rule	NOUN
ftr-398	531	7	,	,	PUNCT
ftr-398	531	8	income	income	NOUN
ftr-398	531	9	accrued	accrue	VERB
ftr-398	531	10	on	on	ADP
ftr-398	531	11	u.s.-source	u.s.-source	ADJ
ftr-398	531	12	items	item	NOUN
ftr-398	531	13	following	follow	VERB
ftr-398	531	14	expatriation	expatriation	NOUN
ftr-398	531	15	remained	remain	VERB
ftr-398	531	16	subject	subject	ADJ
ftr-398	531	17	to	to	ADP
ftr-398	531	18	u.s	u.s	PROPN
ftr-398	531	19	.	.	PROPN
ftr-398	531	20	tax	tax	NOUN
ftr-398	531	21	was	be	AUX
ftr-398	531	22	not	not	PART
ftr-398	531	23	addressed	address	VERB
ftr-398	531	24	.	.	PUNCT
ftr-398	532	1	the	the	DET
ftr-398	532	2	source	source	NOUN
ftr-398	532	3	conversion	conversion	NOUN
ftr-398	532	4	rules	rule	NOUN
ftr-398	532	5	also	also	ADV
ftr-398	532	6	encouraged	encourage	VERB
ftr-398	532	7	investment	investment	NOUN
ftr-398	532	8	in	in	ADP
ftr-398	532	9	foreign	foreign	ADJ
ftr-398	532	10	assets	asset	NOUN
ftr-398	532	11	and	and	CCONJ
ftr-398	532	12	assets	asset	NOUN
ftr-398	532	13	producing	produce	VERB
ftr-398	532	14	foreign	foreign	ADJ
ftr-398	532	15	-	-	PUNCT
ftr-398	532	16	source	source	NOUN
ftr-398	532	17	income	income	NOUN
ftr-398	532	18	and	and	CCONJ
ftr-398	532	19	,	,	PUNCT
ftr-398	532	20	thus	thus	ADV
ftr-398	532	21	,	,	PUNCT
ftr-398	532	22	fostered	foster	VERB
ftr-398	532	23	economic	economic	ADJ
ftr-398	532	24	inefficiency	inefficiency	NOUN
ftr-398	532	25	.	.	PUNCT
ftr-398	533	1	4	4	X
ftr-398	533	2	.	.	X
ftr-398	533	3	coordination	coordination	NOUN
ftr-398	533	4	with	with	ADP
ftr-398	533	5	immigration	immigration	NOUN
ftr-398	533	6	rules	rule	NOUN
ftr-398	533	7	–	–	PUNCT
ftr-398	533	8	section	section	NOUN
ftr-398	533	9	1182(a	1182(a	NOUN
ftr-398	533	10	)	)	PUNCT
ftr-398	533	11	of	of	ADP
ftr-398	533	12	the	the	DET
ftr-398	533	13	immigration	immigration	NOUN
ftr-398	533	14	and	and	CCONJ
ftr-398	533	15	nationality	nationality	NOUN
ftr-398	533	16	act	act	NOUN
ftr-398	533	17	(	(	PUNCT
ftr-398	533	18	“	"	PUNCT
ftr-398	533	19	ina	ina	PROPN
ftr-398	533	20	”	"	PUNCT
ftr-398	533	21	)	)	PUNCT
ftr-398	533	22	,	,	PUNCT
ftr-398	533	23	which	which	PRON
ftr-398	533	24	is	be	AUX
ftr-398	533	25	effective	effective	ADJ
ftr-398	533	26	as	as	ADP
ftr-398	533	27	of	of	ADP
ftr-398	533	28	september	september	PROPN
ftr-398	533	29	30	30	NUM
ftr-398	533	30	,	,	PUNCT
ftr-398	533	31	1996	1996	NUM
ftr-398	533	32	,	,	PUNCT
ftr-398	533	33	also	also	ADV
ftr-398	533	34	increased	increase	VERB
ftr-398	533	35	the	the	DET
ftr-398	533	36	drawbacks	drawback	NOUN
ftr-398	533	37	of	of	ADP
ftr-398	533	38	expatriation	expatriation	NOUN
ftr-398	533	39	,	,	PUNCT
ftr-398	533	40	at	at	ADP
ftr-398	533	41	least	least	ADJ
ftr-398	533	42	for	for	ADP
ftr-398	533	43	u.s	u.s	PROPN
ftr-398	533	44	.	.	PROPN
ftr-398	533	45	citizens	citizen	NOUN
ftr-398	533	46	.	.	PUNCT
ftr-398	534	1	section	section	NOUN
ftr-398	534	2	1182(a)(10)(e	1182(a)(10)(e	NUM
ftr-398	534	3	)	)	PUNCT
ftr-398	534	4	of	of	ADP
ftr-398	534	5	the	the	DET
ftr-398	534	6	ina	ina	PROPN
ftr-398	534	7	provides	provide	VERB
ftr-398	534	8	that	that	SCONJ
ftr-398	534	9	a	a	DET
ftr-398	534	10	former	former	ADJ
ftr-398	534	11	u.s.107	u.s.107	PRON
ftr-398	534	12	108	108	NUM
ftr-398	534	13	citizen	citizen	NOUN
ftr-398	534	14	who	who	PRON
ftr-398	534	15	officially	officially	ADV
ftr-398	534	16	renounced	renounce	VERB
ftr-398	534	17	her	her	PRON
ftr-398	534	18	u.s	u.s	PROPN
ftr-398	534	19	.	.	PROPN
ftr-398	534	20	citizenship	citizenship	NOUN
ftr-398	534	21	in	in	ADP
ftr-398	534	22	order	order	NOUN
ftr-398	534	23	to	to	PART
ftr-398	534	24	avoid	avoid	VERB
ftr-398	534	25	u.s	u.s	PROPN
ftr-398	534	26	.	.	PROPN
ftr-398	534	27	taxation	taxation	NOUN
ftr-398	534	28	and	and	CCONJ
ftr-398	534	29	who	who	PRON
ftr-398	534	30	is	be	AUX
ftr-398	534	31	determined	determine	VERB
ftr-398	534	32	by	by	ADP
ftr-398	534	33	the	the	DET
ftr-398	534	34	attorney	attorney	NOUN
ftr-398	534	35	general	general	NOUN
ftr-398	534	36	to	to	PART
ftr-398	534	37	have	have	AUX
ftr-398	534	38	expatriated	expatriate	VERB
ftr-398	534	39	with	with	ADP
ftr-398	534	40	the	the	DET
ftr-398	534	41	purpose	purpose	NOUN
ftr-398	534	42	of	of	ADP
ftr-398	534	43	avoiding	avoid	VERB
ftr-398	534	44	u.s	u.s	PROPN
ftr-398	534	45	.	.	PROPN
ftr-398	534	46	taxes	taxis	NOUN
ftr-398	534	47	,	,	PUNCT
ftr-398	534	48	would	would	AUX
ftr-398	534	49	not	not	PART
ftr-398	534	50	be	be	AUX
ftr-398	534	51	allowed	allow	VERB
ftr-398	534	52	to	to	PART
ftr-398	534	53	re	re	VERB
ftr-398	534	54	-	-	VERB
ftr-398	534	55	enter	enter	VERB
ftr-398	534	56	the	the	DET
ftr-398	534	57	u.s	u.s	PROPN
ftr-398	534	58	.	.	PROPN
ftr-398	534	59	pursuant	pursuant	NOUN
ftr-398	534	60	to	to	ADP
ftr-398	534	61	section	section	NOUN
ftr-398	534	62	1481	1481	NUM
ftr-398	534	63	of	of	ADP
ftr-398	534	64	the	the	DET
ftr-398	534	65	ina	ina	PROPN
ftr-398	534	66	,	,	PUNCT
ftr-398	534	67	official	official	ADJ
ftr-398	534	68	renunciation	renunciation	NOUN
ftr-398	534	69	appears	appear	VERB
ftr-398	534	70	to109	to109	VERB
ftr-398	534	71	encompass	encompass	VERB
ftr-398	534	72	only	only	ADV
ftr-398	534	73	the	the	DET
ftr-398	534	74	making	making	NOUN
ftr-398	534	75	of	of	ADP
ftr-398	534	76	a	a	DET
ftr-398	534	77	formal	formal	ADJ
ftr-398	534	78	written	write	VERB
ftr-398	534	79	renunciation	renunciation	NOUN
ftr-398	534	80	in	in	ADP
ftr-398	534	81	the	the	DET
ftr-398	534	82	u.s	u.s	PROPN
ftr-398	534	83	.	.	PROPN
ftr-398	534	84	using	use	VERB
ftr-398	534	85	a	a	DET
ftr-398	534	86	method	method	NOUN
ftr-398	534	87	designated	designate	VERB
ftr-398	534	88	by	by	ADP
ftr-398	534	89	the	the	DET
ftr-398	534	90	attorney	attorney	NOUN
ftr-398	534	91	general	general	NOUN
ftr-398	534	92	,	,	PUNCT
ftr-398	534	93	or	or	CCONJ
ftr-398	534	94	a	a	DET
ftr-398	534	95	formal	formal	ADJ
ftr-398	534	96	renunciation	renunciation	NOUN
ftr-398	534	97	in	in	ADP
ftr-398	534	98	a	a	DET
ftr-398	534	99	foreign	foreign	ADJ
ftr-398	534	100	state	state	NOUN
ftr-398	534	101	before	before	ADP
ftr-398	534	102	a	a	DET
ftr-398	534	103	u.s	u.s	PROPN
ftr-398	534	104	.	.	PROPN
ftr-398	534	105	diplomatic	diplomatic	ADJ
ftr-398	534	106	or	or	CCONJ
ftr-398	534	107	consular	consular	ADJ
ftr-398	534	108	officer	officer	NOUN
ftr-398	534	109	.	.	PUNCT
ftr-398	535	1	consequently	consequently	ADV
ftr-398	535	2	,	,	PUNCT
ftr-398	535	3	a	a	DET
ftr-398	535	4	former	former	ADJ
ftr-398	535	5	u.s	u.s	PROPN
ftr-398	535	6	.	.	PROPN
ftr-398	535	7	citizen	citizen	PROPN
ftr-398	535	8	treated	treat	VERB
ftr-398	535	9	as	as	ADP
ftr-398	535	10	an	an	DET
ftr-398	535	11	expatriate	expatriate	NOUN
ftr-398	535	12	pursuant	pursuant	ADJ
ftr-398	535	13	to	to	ADP
ftr-398	535	14	the	the	DET
ftr-398	535	15	alternative	alternative	ADJ
ftr-398	535	16	method	method	NOUN
ftr-398	535	17	was	be	AUX
ftr-398	535	18	subject	subject	ADJ
ftr-398	535	19	not	not	PART
ftr-398	535	20	only	only	ADV
ftr-398	535	21	to	to	ADP
ftr-398	535	22	u.s	u.s	PROPN
ftr-398	535	23	.	.	PROPN
ftr-398	535	24	income	income	PROPN
ftr-398	535	25	,	,	PUNCT
ftr-398	535	26	estate	estate	NOUN
ftr-398	535	27	,	,	PUNCT
ftr-398	535	28	and	and	CCONJ
ftr-398	535	29	gift	gift	NOUN
ftr-398	535	30	taxes	taxis	NOUN
ftr-398	535	31	,	,	PUNCT
ftr-398	535	32	but	but	CCONJ
ftr-398	535	33	was	be	AUX
ftr-398	535	34	also	also	ADV
ftr-398	535	35	unable	unable	ADJ
ftr-398	535	36	to	to	PART
ftr-398	535	37	re	re	VERB
ftr-398	535	38	-	-	VERB
ftr-398	535	39	enter	enter	VERB
ftr-398	535	40	the	the	DET
ftr-398	535	41	u.s	u.s	PROPN
ftr-398	535	42	.	.	PROPN
ftr-398	535	43	if	if	SCONJ
ftr-398	535	44	her	her	PRON
ftr-398	535	45	expatriation	expatriation	NOUN
ftr-398	535	46	was	be	AUX
ftr-398	535	47	“	"	PUNCT
ftr-398	535	48	formal	formal	ADJ
ftr-398	535	49	”	"	PUNCT
ftr-398	535	50	in	in	ADP
ftr-398	535	51	nature	nature	NOUN
ftr-398	535	52	.	.	PUNCT
ftr-398	536	1	the	the	DET
ftr-398	536	2	language	language	NOUN
ftr-398	536	3	of	of	ADP
ftr-398	536	4	the	the	DET
ftr-398	536	5	ina	ina	PROPN
ftr-398	536	6	suggests	suggest	VERB
ftr-398	536	7	that	that	SCONJ
ftr-398	536	8	a	a	DET
ftr-398	536	9	former	former	ADJ
ftr-398	536	10	u.s	u.s	PROPN
ftr-398	536	11	.	.	PROPN
ftr-398	536	12	citizen	citizen	PROPN
ftr-398	536	13	who	who	PRON
ftr-398	536	14	merely	merely	ADV
ftr-398	536	15	obtained	obtain	VERB
ftr-398	536	16	naturalization	naturalization	NOUN
ftr-398	536	17	in	in	ADP
ftr-398	536	18	a	a	DET
ftr-398	536	19	foreign	foreign	ADJ
ftr-398	536	20	country	country	NOUN
ftr-398	536	21	and	and	CCONJ
ftr-398	536	22	,	,	PUNCT
ftr-398	536	23	thus	thus	ADV
ftr-398	536	24	,	,	PUNCT
ftr-398	536	25	did	do	AUX
ftr-398	536	26	not	not	PART
ftr-398	536	27	formally	formally	ADV
ftr-398	536	28	renounce	renounce	VERB
ftr-398	536	29	her	her	PRON
ftr-398	536	30	u.s	u.s	PROPN
ftr-398	536	31	.	.	PROPN
ftr-398	536	32	citizenship	citizenship	NOUN
ftr-398	536	33	,	,	PUNCT
ftr-398	536	34	could	could	AUX
ftr-398	536	35	be	be	AUX
ftr-398	536	36	allowed	allow	VERB
ftr-398	536	37	to	to	PART
ftr-398	536	38	-	-	PUNCT
ftr-398	536	39	reenter	reenter	VERB
ftr-398	536	40	the	the	DET
ftr-398	536	41	u.s	u.s	PROPN
ftr-398	536	42	.	.	PROPN
ftr-398	536	43	under	under	ADP
ftr-398	536	44	u.s	u.s	PROPN
ftr-398	536	45	.	.	PROPN
ftr-398	536	46	immigration	immigration	NOUN
ftr-398	536	47	rules	rule	NOUN
ftr-398	536	48	.	.	PUNCT
ftr-398	537	1	the	the	DET
ftr-398	537	2	definition	definition	NOUN
ftr-398	537	3	of	of	ADP
ftr-398	537	4	tax	tax	NOUN
ftr-398	537	5	avoidance	avoidance	NOUN
ftr-398	537	6	for	for	ADP
ftr-398	537	7	u.s	u.s	PROPN
ftr-398	537	8	.	.	PROPN
ftr-398	537	9	immigration	immigration	NOUN
ftr-398	537	10	purposes	purpose	NOUN
ftr-398	537	11	was	be	AUX
ftr-398	537	12	not	not	PART
ftr-398	537	13	coordinated	coordinate	VERB
ftr-398	537	14	with	with	ADP
ftr-398	537	15	the	the	DET
ftr-398	537	16	principal	principal	ADJ
ftr-398	537	17	purpose	purpose	NOUN
ftr-398	537	18	test	test	NOUN
ftr-398	537	19	established	establish	VERB
ftr-398	537	20	for	for	ADP
ftr-398	537	21	u.s	u.s	PROPN
ftr-398	537	22	.	.	PROPN
ftr-398	537	23	tax	tax	NOUN
ftr-398	537	24	purposes	purpose	NOUN
ftr-398	537	25	.	.	PUNCT
ftr-398	538	1	as	as	ADP
ftr-398	538	2	a	a	DET
ftr-398	538	3	result	result	NOUN
ftr-398	538	4	,	,	PUNCT
ftr-398	538	5	even	even	ADV
ftr-398	538	6	though	though	SCONJ
ftr-398	538	7	the	the	DET
ftr-398	538	8	tax	tax	NOUN
ftr-398	538	9	avoidance	avoidance	NOUN
ftr-398	538	10	standard	standard	NOUN
ftr-398	538	11	has	have	AUX
ftr-398	538	12	been	be	AUX
ftr-398	538	13	eliminated	eliminate	VERB
ftr-398	538	14	from	from	ADP
ftr-398	538	15	the	the	DET
ftr-398	538	16	revised	revise	VERB
ftr-398	538	17	section	section	NOUN
ftr-398	538	18	877	877	NUM
ftr-398	538	19	,	,	PUNCT
ftr-398	538	20	a	a	DET
ftr-398	538	21	tax	tax	NOUN
ftr-398	538	22	avoidance	avoidance	NOUN
ftr-398	538	23	standard	standard	NOUN
ftr-398	538	24	is	be	AUX
ftr-398	538	25	still	still	ADV
ftr-398	538	26	in	in	ADP
ftr-398	538	27	effect	effect	NOUN
ftr-398	538	28	for	for	ADP
ftr-398	538	29	u.s	u.s	PROPN
ftr-398	538	30	.	.	PROPN
ftr-398	538	31	immigration	immigration	NOUN
ftr-398	538	32	purposes	purpose	NOUN
ftr-398	538	33	and	and	CCONJ
ftr-398	538	34	there	there	PRON
ftr-398	538	35	is	be	VERB
ftr-398	538	36	no	no	DET
ftr-398	538	37	indication	indication	NOUN
ftr-398	538	38	at	at	ADP
ftr-398	538	39	present	present	NOUN
ftr-398	538	40	of	of	ADP
ftr-398	538	41	any	any	DET
ftr-398	538	42	change	change	NOUN
ftr-398	538	43	in	in	ADP
ftr-398	538	44	these	these	DET
ftr-398	538	45	immigration	immigration	NOUN
ftr-398	538	46	rules	rule	NOUN
ftr-398	538	47	.	.	PUNCT
ftr-398	539	1	5	5	X
ftr-398	539	2	.	.	X
ftr-398	539	3	procedural	procedural	ADJ
ftr-398	539	4	rules	rule	NOUN
ftr-398	539	5	and	and	CCONJ
ftr-398	539	6	requirements	requirement	NOUN
ftr-398	539	7	–	–	PUNCT
ftr-398	539	8	a	a	DET
ftr-398	539	9	u.s	u.s	PROPN
ftr-398	539	10	.	.	PROPN
ftr-398	539	11	citizen	citizen	PROPN
ftr-398	539	12	who	who	PRON
ftr-398	539	13	renounced	renounce	VERB
ftr-398	539	14	her	her	PRON
ftr-398	539	15	u.s	u.s	PROPN
ftr-398	539	16	.	.	PROPN
ftr-398	539	17	citizenship	citizenship	NOUN
ftr-398	539	18	pursuant	pursuant	VERB
ftr-398	539	19	to	to	ADP
ftr-398	539	20	the	the	DET
ftr-398	539	21	ina	ina	PROPN
ftr-398	539	22	provisions	provision	NOUN
ftr-398	539	23	was	be	AUX
ftr-398	539	24	required	require	VERB
ftr-398	539	25	107	107	NUM
ftr-398	539	26	.	.	NOUN
ftr-398	539	27	8	8	NUM
ftr-398	539	28	u.s.c	u.s.c	NOUN
ftr-398	539	29	.	.	PUNCT
ftr-398	540	1	§	§	PROPN
ftr-398	540	2	1182	1182	NUM
ftr-398	540	3	(	(	PUNCT
ftr-398	540	4	1995	1995	NUM
ftr-398	540	5	)	)	PUNCT
ftr-398	540	6	.	.	PUNCT
ftr-398	541	1	108	108	NUM
ftr-398	541	2	.	.	PUNCT
ftr-398	542	1	i	i	PRON
ftr-398	542	2	d.	d.	PROPN
ftr-398	542	3	109	109	NUM
ftr-398	542	4	.	.	NOUN
ftr-398	542	5	8	8	NUM
ftr-398	542	6	u.s.c	u.s.c	NOUN
ftr-398	542	7	.	.	PUNCT
ftr-398	543	1	§	§	PROPN
ftr-398	543	2	1481	1481	NUM
ftr-398	543	3	(	(	PUNCT
ftr-398	543	4	1995	1995	NUM
ftr-398	543	5	)	)	PUNCT
ftr-398	543	6	.	.	PUNCT
ftr-398	544	1	30	30	NUM
ftr-398	544	2	florida	florida	PROPN
ftr-398	544	3	tax	tax	NOUN
ftr-398	544	4	review	review	NOUN
ftr-398	545	1	[	[	X
ftr-398	545	2	vol.7:1	vol.7:1	NOUN
ftr-398	545	3	to	to	PART
ftr-398	545	4	file	file	VERB
ftr-398	545	5	an	an	DET
ftr-398	545	6	information	information	NOUN
ftr-398	545	7	statement	statement	NOUN
ftr-398	545	8	under	under	ADP
ftr-398	545	9	section	section	NOUN
ftr-398	545	10	6039	6039	NUM
ftr-398	545	11	g	g	NOUN
ftr-398	545	12	of	of	ADP
ftr-398	545	13	the	the	DET
ftr-398	545	14	code	code	NOUN
ftr-398	545	15	.	.	PUNCT
ftr-398	546	1	a	a	DET
ftr-398	546	2	longterm	longterm	PROPN
ftr-398	546	3	u.s	u.s	PROPN
ftr-398	546	4	.	.	PROPN
ftr-398	546	5	resident	resident	PROPN
ftr-398	546	6	alien	alien	NOUN
ftr-398	546	7	who	who	PRON
ftr-398	546	8	terminated	terminate	VERB
ftr-398	546	9	her	her	PRON
ftr-398	546	10	u.s	u.s	PROPN
ftr-398	546	11	.	.	PROPN
ftr-398	546	12	residency	residency	NOUN
ftr-398	546	13	was	be	AUX
ftr-398	546	14	also	also	ADV
ftr-398	546	15	required	require	VERB
ftr-398	546	16	to	to	PART
ftr-398	546	17	provide	provide	VERB
ftr-398	546	18	this	this	DET
ftr-398	546	19	information	information	NOUN
ftr-398	546	20	.	.	PUNCT
ftr-398	547	1	the	the	DET
ftr-398	547	2	information	information	NOUN
ftr-398	547	3	statement	statement	NOUN
ftr-398	547	4	filing	filing	NOUN
ftr-398	547	5	requirement	requirement	NOUN
ftr-398	547	6	was	be	AUX
ftr-398	547	7	satisfied	satisfied	ADJ
ftr-398	547	8	by	by	ADP
ftr-398	547	9	the	the	DET
ftr-398	547	10	filing	filing	NOUN
ftr-398	547	11	of	of	ADP
ftr-398	547	12	form	form	NOUN
ftr-398	547	13	8854	8854	NUM
ftr-398	547	14	(	(	PUNCT
ftr-398	547	15	expatriation	expatriation	NOUN
ftr-398	547	16	initial	initial	ADJ
ftr-398	547	17	information	information	NOUN
ftr-398	547	18	statement	statement	NOUN
ftr-398	547	19	)	)	PUNCT
ftr-398	547	20	.	.	PUNCT
ftr-398	548	1	in	in	ADP
ftr-398	548	2	addition	addition	NOUN
ftr-398	548	3	,	,	PUNCT
ftr-398	548	4	former	former	ADJ
ftr-398	548	5	u.s	u.s	PROPN
ftr-398	548	6	.	.	PROPN
ftr-398	548	7	citizens	citizen	NOUN
ftr-398	548	8	and	and	CCONJ
ftr-398	548	9	former	former	ADJ
ftr-398	548	10	long	long	ADJ
ftr-398	548	11	-	-	PUNCT
ftr-398	548	12	term	term	NOUN
ftr-398	548	13	u.s	u.s	PROPN
ftr-398	548	14	.	.	PROPN
ftr-398	548	15	resident	resident	PROPN
ftr-398	548	16	aliens	alien	NOUN
ftr-398	548	17	subject	subject	ADJ
ftr-398	548	18	to	to	ADP
ftr-398	548	19	section	section	NOUN
ftr-398	548	20	877(b	877(b	PROPN
ftr-398	548	21	)	)	PUNCT
ftr-398	548	22	were	be	AUX
ftr-398	548	23	also	also	ADV
ftr-398	548	24	required	require	VERB
ftr-398	548	25	to	to	PART
ftr-398	548	26	annually	annually	ADV
ftr-398	548	27	file	file	VERB
ftr-398	548	28	u.s	u.s	PROPN
ftr-398	548	29	.	.	PROPN
ftr-398	548	30	individual	individual	ADJ
ftr-398	548	31	income	income	NOUN
ftr-398	548	32	tax	tax	NOUN
ftr-398	548	33	returns	return	NOUN
ftr-398	548	34	on	on	ADP
ftr-398	548	35	form	form	NOUN
ftr-398	548	36	1040nr.110	1040nr.110	NUM
ftr-398	548	37	6	6	NUM
ftr-398	548	38	.	.	PUNCT
ftr-398	549	1	need	need	NOUN
ftr-398	549	2	for	for	ADP
ftr-398	549	3	change	change	NOUN
ftr-398	549	4	?	?	PUNCT
ftr-398	550	1	–	–	PUNCT
ftr-398	550	2	the	the	DET
ftr-398	550	3	hipaa	hipaa	NOUN
ftr-398	550	4	rules	rule	NOUN
ftr-398	550	5	contained	contain	VERB
ftr-398	550	6	the	the	DET
ftr-398	550	7	same	same	ADJ
ftr-398	550	8	basic	basic	ADJ
ftr-398	550	9	design	design	NOUN
ftr-398	550	10	flaw	flaw	NOUN
ftr-398	550	11	as	as	ADP
ftr-398	550	12	the	the	DET
ftr-398	550	13	initial	initial	ADJ
ftr-398	550	14	expatriation	expatriation	NOUN
ftr-398	550	15	provisions	provision	NOUN
ftr-398	550	16	,	,	PUNCT
ftr-398	550	17	perpetuating	perpetuate	VERB
ftr-398	550	18	the	the	DET
ftr-398	550	19	shortcomings	shortcoming	NOUN
ftr-398	550	20	of	of	ADP
ftr-398	550	21	the	the	DET
ftr-398	550	22	existing	exist	VERB
ftr-398	550	23	regime	regime	NOUN
ftr-398	550	24	.	.	PUNCT
ftr-398	551	1	the	the	DET
ftr-398	551	2	possibility	possibility	NOUN
ftr-398	551	3	of	of	ADP
ftr-398	551	4	tax	tax	NOUN
ftr-398	551	5	-	-	PUNCT
ftr-398	551	6	motivated	motivate	VERB
ftr-398	551	7	expatriation	expatriation	NOUN
ftr-398	551	8	persisted	persist	VERB
ftr-398	551	9	.	.	PUNCT
ftr-398	552	1	for	for	ADP
ftr-398	552	2	example	example	NOUN
ftr-398	552	3	,	,	PUNCT
ftr-398	552	4	an	an	DET
ftr-398	552	5	expatriating	expatriate	VERB
ftr-398	552	6	u.s	u.s	PROPN
ftr-398	552	7	.	.	PROPN
ftr-398	552	8	citizen	citizen	PROPN
ftr-398	552	9	determined	determine	VERB
ftr-398	552	10	to	to	PART
ftr-398	552	11	avoid	avoid	VERB
ftr-398	552	12	full	full	ADJ
ftr-398	552	13	u.s	u.s	PROPN
ftr-398	552	14	.	.	PROPN
ftr-398	552	15	taxation	taxation	NOUN
ftr-398	552	16	could	could	AUX
ftr-398	552	17	have	have	AUX
ftr-398	552	18	done	do	VERB
ftr-398	552	19	so	so	ADV
ftr-398	552	20	by	by	ADP
ftr-398	552	21	marrying	marry	VERB
ftr-398	552	22	a	a	DET
ftr-398	552	23	nonresident	nonresident	ADJ
ftr-398	552	24	alien	alien	NOUN
ftr-398	552	25	,	,	PUNCT
ftr-398	552	26	submitting	submit	VERB
ftr-398	552	27	a	a	DET
ftr-398	552	28	ruling	rule	VERB
ftr-398	552	29	request	request	NOUN
ftr-398	552	30	to	to	ADP
ftr-398	552	31	the	the	DET
ftr-398	552	32	irs	irs	PROPN
ftr-398	552	33	indicating	indicate	VERB
ftr-398	552	34	the	the	DET
ftr-398	552	35	intention	intention	NOUN
ftr-398	552	36	to	to	PART
ftr-398	552	37	renounce	renounce	VERB
ftr-398	552	38	her	her	PRON
ftr-398	552	39	u.s	u.s	PROPN
ftr-398	552	40	.	.	PROPN
ftr-398	552	41	citizenship	citizenship	NOUN
ftr-398	552	42	,	,	PUNCT
ftr-398	552	43	and	and	CCONJ
ftr-398	552	44	moving	move	VERB
ftr-398	552	45	to	to	ADP
ftr-398	552	46	the	the	DET
ftr-398	552	47	country	country	NOUN
ftr-398	552	48	of	of	ADP
ftr-398	552	49	the	the	DET
ftr-398	552	50	spouse	spouse	NOUN
ftr-398	552	51	’s	’s	PART
ftr-398	552	52	birth	birth	NOUN
ftr-398	552	53	.	.	PUNCT
ftr-398	553	1	the	the	DET
ftr-398	553	2	underlying	underlie	VERB
ftr-398	553	3	difficulty	difficulty	NOUN
ftr-398	553	4	is	be	AUX
ftr-398	553	5	obvious	obvious	ADJ
ftr-398	553	6	as	as	SCONJ
ftr-398	553	7	it	it	PRON
ftr-398	553	8	is	be	AUX
ftr-398	553	9	impossible	impossible	ADJ
ftr-398	553	10	to	to	PART
ftr-398	553	11	know	know	VERB
ftr-398	553	12	an	an	DET
ftr-398	553	13	individual	individual	NOUN
ftr-398	553	14	’s	’s	PART
ftr-398	553	15	true	true	ADJ
ftr-398	553	16	motives	motive	NOUN
ftr-398	553	17	beyond	beyond	ADP
ftr-398	553	18	assessing	assess	VERB
ftr-398	553	19	that	that	DET
ftr-398	553	20	individual	individual	NOUN
ftr-398	553	21	’s	’s	PART
ftr-398	553	22	financial	financial	ADJ
ftr-398	553	23	and	and	CCONJ
ftr-398	553	24	family	family	NOUN
ftr-398	553	25	circumstances	circumstance	NOUN
ftr-398	553	26	.	.	PUNCT
ftr-398	554	1	likewise	likewise	ADV
ftr-398	554	2	,	,	PUNCT
ftr-398	554	3	an	an	DET
ftr-398	554	4	expatriate	expatriate	NOUN
ftr-398	554	5	was	be	AUX
ftr-398	554	6	able	able	ADJ
ftr-398	554	7	to	to	PART
ftr-398	554	8	avoid	avoid	VERB
ftr-398	554	9	the	the	DET
ftr-398	554	10	alternative	alternative	ADJ
ftr-398	554	11	regime	regime	NOUN
ftr-398	554	12	by	by	ADP
ftr-398	554	13	holding	hold	VERB
ftr-398	554	14	on	on	ADP
ftr-398	554	15	to	to	ADP
ftr-398	554	16	property	property	NOUN
ftr-398	554	17	with	with	ADP
ftr-398	554	18	accrued	accrue	VERB
ftr-398	554	19	gain	gain	NOUN
ftr-398	554	20	until	until	ADP
ftr-398	554	21	the	the	DET
ftr-398	554	22	expiration	expiration	NOUN
ftr-398	554	23	of	of	ADP
ftr-398	554	24	the	the	DET
ftr-398	554	25	ten	ten	NUM
ftr-398	554	26	-	-	PUNCT
ftr-398	554	27	year	year	NOUN
ftr-398	554	28	period	period	NOUN
ftr-398	554	29	.	.	PUNCT
ftr-398	555	1	these	these	DET
ftr-398	555	2	tactics	tactic	NOUN
ftr-398	555	3	prolonged	prolong	VERB
ftr-398	555	4	inequality	inequality	NOUN
ftr-398	555	5	among	among	ADP
ftr-398	555	6	similarly	similarly	ADV
ftr-398	555	7	situated	situate	VERB
ftr-398	555	8	expatriates	expatriate	NOUN
ftr-398	555	9	as	as	SCONJ
ftr-398	555	10	some	some	DET
ftr-398	555	11	expatriates	expatriate	NOUN
ftr-398	555	12	would	would	AUX
ftr-398	555	13	sell	sell	VERB
ftr-398	555	14	their	their	PRON
ftr-398	555	15	u.s	u.s	PROPN
ftr-398	555	16	.	.	PROPN
ftr-398	555	17	property	property	NOUN
ftr-398	555	18	within	within	ADP
ftr-398	555	19	the	the	DET
ftr-398	555	20	ten	ten	NUM
ftr-398	555	21	-	-	PUNCT
ftr-398	555	22	year	year	NOUN
ftr-398	555	23	period	period	NOUN
ftr-398	555	24	and	and	CCONJ
ftr-398	555	25	pay	pay	VERB
ftr-398	555	26	the	the	DET
ftr-398	555	27	applicable	applicable	ADJ
ftr-398	555	28	u.s	u.s	PROPN
ftr-398	555	29	.	.	PROPN
ftr-398	555	30	tax	tax	NOUN
ftr-398	555	31	,	,	PUNCT
ftr-398	555	32	while	while	SCONJ
ftr-398	555	33	others	other	NOUN
ftr-398	555	34	would	would	AUX
ftr-398	555	35	wait	wait	VERB
ftr-398	555	36	and	and	CCONJ
ftr-398	555	37	dispose	dispose	VERB
ftr-398	555	38	of	of	ADP
ftr-398	555	39	their	their	PRON
ftr-398	555	40	u.s	u.s	PROPN
ftr-398	555	41	.	.	PROPN
ftr-398	555	42	property	property	NOUN
ftr-398	555	43	without	without	ADP
ftr-398	555	44	paying	pay	VERB
ftr-398	555	45	any	any	DET
ftr-398	555	46	u.s	u.s	PROPN
ftr-398	555	47	.	.	PROPN
ftr-398	555	48	tax	tax	NOUN
ftr-398	555	49	.	.	PUNCT
ftr-398	556	1	the	the	DET
ftr-398	556	2	irs	irs	PROPN
ftr-398	556	3	also	also	ADV
ftr-398	556	4	continued	continue	VERB
ftr-398	556	5	to	to	PART
ftr-398	556	6	assess	assess	VERB
ftr-398	556	7	the	the	DET
ftr-398	556	8	subjective	subjective	ADJ
ftr-398	556	9	intent	intent	NOUN
ftr-398	556	10	of	of	ADP
ftr-398	556	11	the	the	DET
ftr-398	556	12	expatriating	expatriate	VERB
ftr-398	556	13	individual	individual	NOUN
ftr-398	556	14	and	and	CCONJ
ftr-398	556	15	was	be	AUX
ftr-398	556	16	also	also	ADV
ftr-398	556	17	burdened	burden	VERB
ftr-398	556	18	by	by	ADP
ftr-398	556	19	the	the	DET
ftr-398	556	20	ruling	rule	VERB
ftr-398	556	21	request	request	NOUN
ftr-398	556	22	process	process	NOUN
ftr-398	556	23	.	.	PUNCT
ftr-398	557	1	these	these	DET
ftr-398	557	2	persistent	persistent	ADJ
ftr-398	557	3	problems	problem	NOUN
ftr-398	557	4	prompted	prompt	VERB
ftr-398	557	5	congress	congress	PROPN
ftr-398	557	6	to	to	PART
ftr-398	557	7	consider	consider	VERB
ftr-398	557	8	several	several	ADJ
ftr-398	557	9	proposals	proposal	NOUN
ftr-398	557	10	to	to	PART
ftr-398	557	11	revise	revise	VERB
ftr-398	557	12	the	the	DET
ftr-398	557	13	expatriation	expatriation	NOUN
ftr-398	557	14	provisions	provision	NOUN
ftr-398	557	15	.	.	PUNCT
ftr-398	558	1	7	7	X
ftr-398	558	2	.	.	X
ftr-398	558	3	summary	summary	NOUN
ftr-398	558	4	–	–	PUNCT
ftr-398	558	5	for	for	ADP
ftr-398	558	6	over	over	ADP
ftr-398	558	7	forty	forty	NUM
ftr-398	558	8	years	year	NOUN
ftr-398	558	9	,	,	PUNCT
ftr-398	558	10	congress	congress	PROPN
ftr-398	558	11	has	have	AUX
ftr-398	558	12	been	be	AUX
ftr-398	558	13	trying	try	VERB
ftr-398	558	14	to	to	PART
ftr-398	558	15	develop	develop	VERB
ftr-398	558	16	an	an	DET
ftr-398	558	17	alternative	alternative	ADJ
ftr-398	558	18	tax	tax	NOUN
ftr-398	558	19	regime	regime	NOUN
ftr-398	558	20	applicable	applicable	ADJ
ftr-398	558	21	to	to	ADP
ftr-398	558	22	expatriates	expatriate	NOUN
ftr-398	558	23	whose	whose	DET
ftr-398	558	24	change	change	NOUN
ftr-398	558	25	in	in	ADP
ftr-398	558	26	status	status	NOUN
ftr-398	558	27	is	be	AUX
ftr-398	558	28	motivated	motivate	VERB
ftr-398	558	29	by	by	ADP
ftr-398	558	30	the	the	DET
ftr-398	558	31	avoidance	avoidance	NOUN
ftr-398	558	32	of	of	ADP
ftr-398	558	33	u.s	u.s	PROPN
ftr-398	558	34	.	.	PROPN
ftr-398	558	35	taxes	taxis	NOUN
ftr-398	558	36	.	.	PUNCT
ftr-398	559	1	the	the	DET
ftr-398	559	2	initial	initial	ADJ
ftr-398	559	3	expatriation	expatriation	NOUN
ftr-398	559	4	provisions	provision	NOUN
ftr-398	559	5	established	establish	VERB
ftr-398	559	6	the	the	DET
ftr-398	559	7	basic	basic	ADJ
ftr-398	559	8	structure	structure	NOUN
ftr-398	559	9	of	of	ADP
ftr-398	559	10	the	the	DET
ftr-398	559	11	alternative	alternative	ADJ
ftr-398	559	12	tax	tax	NOUN
ftr-398	559	13	system	system	NOUN
ftr-398	559	14	pursuant	pursuant	ADJ
ftr-398	559	15	to	to	ADP
ftr-398	559	16	which	which	PRON
ftr-398	559	17	tax	tax	NOUN
ftr-398	559	18	-	-	PUNCT
ftr-398	559	19	motivated	motivate	VERB
ftr-398	559	20	u.s	u.s	PROPN
ftr-398	559	21	.	.	PROPN
ftr-398	559	22	citizen	citizen	PROPN
ftr-398	559	23	expatriates	expatriate	NOUN
ftr-398	559	24	were	be	AUX
ftr-398	559	25	subject	subject	ADJ
ftr-398	559	26	to	to	ADP
ftr-398	559	27	u.s	u.s	PROPN
ftr-398	559	28	.	.	PROPN
ftr-398	559	29	income	income	NOUN
ftr-398	559	30	tax	tax	NOUN
ftr-398	559	31	on	on	ADP
ftr-398	559	32	u.s.-source	u.s.-source	ADJ
ftr-398	559	33	income	income	NOUN
ftr-398	559	34	and	and	CCONJ
ftr-398	559	35	to	to	ADP
ftr-398	559	36	u.s	u.s	PROPN
ftr-398	559	37	.	.	PROPN
ftr-398	559	38	estate	estate	NOUN
ftr-398	559	39	and	and	CCONJ
ftr-398	559	40	gift	gift	NOUN
ftr-398	559	41	tax	tax	NOUN
ftr-398	559	42	on	on	ADP
ftr-398	559	43	transfers	transfer	NOUN
ftr-398	559	44	of	of	ADP
ftr-398	559	45	u.s	u.s	PROPN
ftr-398	559	46	.	.	PROPN
ftr-398	559	47	situs	situs	PROPN
ftr-398	559	48	property	property	NOUN
ftr-398	559	49	for	for	ADP
ftr-398	559	50	a	a	DET
ftr-398	559	51	period	period	NOUN
ftr-398	559	52	of	of	ADP
ftr-398	559	53	ten	ten	NUM
ftr-398	559	54	years	year	NOUN
ftr-398	559	55	following	follow	VERB
ftr-398	559	56	expatriation	expatriation	NOUN
ftr-398	559	57	.	.	PUNCT
ftr-398	560	1	however	however	ADV
ftr-398	560	2	,	,	PUNCT
ftr-398	560	3	the	the	DET
ftr-398	560	4	laxness	laxness	NOUN
ftr-398	560	5	of	of	ADP
ftr-398	560	6	the	the	DET
ftr-398	560	7	presumption	presumption	NOUN
ftr-398	560	8	rules	rule	NOUN
ftr-398	560	9	and	and	CCONJ
ftr-398	560	10	the	the	DET
ftr-398	560	11	simplicity	simplicity	NOUN
ftr-398	560	12	with	with	ADP
ftr-398	560	13	which	which	PRON
ftr-398	560	14	u.s.-source	u.s.-source	ADJ
ftr-398	560	15	income	income	NOUN
ftr-398	560	16	could	could	AUX
ftr-398	560	17	be	be	AUX
ftr-398	560	18	converted	convert	VERB
ftr-398	560	19	to	to	ADP
ftr-398	560	20	foreign	foreign	ADJ
ftr-398	560	21	-	-	PUNCT
ftr-398	560	22	source	source	NOUN
ftr-398	560	23	income	income	NOUN
ftr-398	560	24	made	make	VERB
ftr-398	560	25	the	the	DET
ftr-398	560	26	initial	initial	ADJ
ftr-398	560	27	provisions	provision	NOUN
ftr-398	560	28	ineffective	ineffective	ADJ
ftr-398	560	29	.	.	PUNCT
ftr-398	561	1	the	the	DET
ftr-398	561	2	hipaa	hipaa	NOUN
ftr-398	561	3	amendments	amendment	NOUN
ftr-398	561	4	introduced	introduce	VERB
ftr-398	561	5	the	the	DET
ftr-398	561	6	“	"	PUNCT
ftr-398	561	7	source	source	NOUN
ftr-398	561	8	-	-	PUNCT
ftr-398	561	9	conversion	conversion	NOUN
ftr-398	561	10	”	"	PUNCT
ftr-398	561	11	rules	rule	NOUN
ftr-398	561	12	of	of	ADP
ftr-398	561	13	section	section	NOUN
ftr-398	561	14	877(d	877(d	PROPN
ftr-398	561	15	)	)	PUNCT
ftr-398	561	16	,	,	PUNCT
ftr-398	561	17	subjecting	subject	VERB
ftr-398	561	18	a	a	DET
ftr-398	561	19	wider	wide	ADJ
ftr-398	561	20	range	range	NOUN
ftr-398	561	21	of	of	ADP
ftr-398	561	22	items	item	NOUN
ftr-398	561	23	to	to	ADP
ftr-398	561	24	u.s	u.s	PROPN
ftr-398	561	25	.	.	PROPN
ftr-398	561	26	taxation	taxation	NOUN
ftr-398	561	27	.	.	PUNCT
ftr-398	562	1	the	the	DET
ftr-398	562	2	amended	amend	VERB
ftr-398	562	3	rules	rule	NOUN
ftr-398	562	4	also	also	ADV
ftr-398	562	5	increased	increase	VERB
ftr-398	562	6	the	the	DET
ftr-398	562	7	pool	pool	NOUN
ftr-398	562	8	of	of	ADP
ftr-398	562	9	potential	potential	ADJ
ftr-398	562	10	expatriates	expatriate	NOUN
ftr-398	562	11	by	by	ADP
ftr-398	562	12	extending	extend	VERB
ftr-398	562	13	the	the	DET
ftr-398	562	14	application	application	NOUN
ftr-398	562	15	of	of	ADP
ftr-398	562	16	the	the	DET
ftr-398	562	17	expatriation	expatriation	NOUN
ftr-398	562	18	provisions	provision	NOUN
ftr-398	562	19	to	to	ADP
ftr-398	562	20	long	long	ADJ
ftr-398	562	21	-	-	PUNCT
ftr-398	562	22	term	term	NOUN
ftr-398	562	23	u.s	u.s	PROPN
ftr-398	562	24	.	.	PROPN
ftr-398	562	25	resident	resident	NOUN
ftr-398	562	26	110	110	NUM
ftr-398	562	27	.	.	PUNCT
ftr-398	563	1	notice	notice	VERB
ftr-398	563	2	97	97	NUM
ftr-398	563	3	-	-	SYM
ftr-398	563	4	19	19	NUM
ftr-398	563	5	,	,	PUNCT
ftr-398	563	6	1997	1997	NUM
ftr-398	563	7	-	-	SYM
ftr-398	563	8	1	1	NUM
ftr-398	563	9	c.b	c.b	PROPN
ftr-398	563	10	.	.	PROPN
ftr-398	563	11	394	394	NUM
ftr-398	563	12	,	,	PUNCT
ftr-398	563	13	at	at	ADP
ftr-398	563	14	403	403	NUM
ftr-398	563	15	-	-	SYM
ftr-398	563	16	04	04	NUM
ftr-398	563	17	.	.	PUNCT
ftr-398	564	1	2005	2005	NUM
ftr-398	564	2	is	be	AUX
ftr-398	564	3	the	the	DET
ftr-398	564	4	nation	nation	NOUN
ftr-398	564	5	of	of	ADP
ftr-398	564	6	immigrants	immigrant	NOUN
ftr-398	564	7	punishing	punish	VERB
ftr-398	564	8	its	its	PRON
ftr-398	564	9	emigrants	emigrant	NOUN
ftr-398	564	10	31	31	NUM
ftr-398	564	11	aliens	alien	NOUN
ftr-398	564	12	and	and	CCONJ
ftr-398	564	13	by	by	ADP
ftr-398	564	14	providing	provide	VERB
ftr-398	564	15	automatic	automatic	ADJ
ftr-398	564	16	presumption	presumption	NOUN
ftr-398	564	17	rules	rule	NOUN
ftr-398	564	18	.	.	PUNCT
ftr-398	565	1	on	on	ADP
ftr-398	565	2	the	the	DET
ftr-398	565	3	other	other	ADJ
ftr-398	565	4	hand	hand	NOUN
ftr-398	565	5	,	,	PUNCT
ftr-398	565	6	the	the	DET
ftr-398	565	7	monetary	monetary	ADJ
ftr-398	565	8	thresholds	threshold	NOUN
ftr-398	565	9	and	and	CCONJ
ftr-398	565	10	the	the	DET
ftr-398	565	11	ruling	rule	VERB
ftr-398	565	12	request	request	NOUN
ftr-398	565	13	process	process	NOUN
ftr-398	565	14	provided	provide	VERB
ftr-398	565	15	exceptions	exception	NOUN
ftr-398	565	16	for	for	ADP
ftr-398	565	17	persons	person	NOUN
ftr-398	565	18	who	who	PRON
ftr-398	565	19	may	may	AUX
ftr-398	565	20	have	have	AUX
ftr-398	565	21	been	be	AUX
ftr-398	565	22	less	less	ADV
ftr-398	565	23	likely	likely	ADJ
ftr-398	565	24	to	to	PART
ftr-398	565	25	expatriate	expatriate	VERB
ftr-398	565	26	for	for	ADP
ftr-398	565	27	tax	tax	NOUN
ftr-398	565	28	reasons	reason	NOUN
ftr-398	565	29	.	.	PUNCT
ftr-398	566	1	although	although	SCONJ
ftr-398	566	2	the	the	DET
ftr-398	566	3	revised	revise	VERB
ftr-398	566	4	expatriation	expatriation	NOUN
ftr-398	566	5	provisions	provision	NOUN
ftr-398	566	6	improved	improve	VERB
ftr-398	566	7	some	some	DET
ftr-398	566	8	aspects	aspect	NOUN
ftr-398	566	9	of	of	ADP
ftr-398	566	10	the	the	DET
ftr-398	566	11	initial	initial	ADJ
ftr-398	566	12	expatriation	expatriation	NOUN
ftr-398	566	13	rules	rule	NOUN
ftr-398	566	14	,	,	PUNCT
ftr-398	566	15	they	they	PRON
ftr-398	566	16	retained	retain	VERB
ftr-398	566	17	the	the	DET
ftr-398	566	18	flawed	flawed	ADJ
ftr-398	566	19	design	design	NOUN
ftr-398	566	20	of	of	ADP
ftr-398	566	21	the	the	DET
ftr-398	566	22	original	original	ADJ
ftr-398	566	23	rules	rule	NOUN
ftr-398	566	24	.	.	PUNCT
ftr-398	567	1	both	both	CCONJ
ftr-398	567	2	the	the	DET
ftr-398	567	3	fita	fita	NOUN
ftr-398	567	4	and	and	CCONJ
ftr-398	567	5	the	the	DET
ftr-398	567	6	hipaa	hipaa	NOUN
ftr-398	567	7	regimes	regime	NOUN
ftr-398	567	8	subjected	subject	VERB
ftr-398	567	9	to	to	ADP
ftr-398	567	10	u.s	u.s	PROPN
ftr-398	567	11	.	.	PROPN
ftr-398	567	12	tax	tax	PROPN
ftr-398	567	13	u.s.-source	u.s.-source	PROPN
ftr-398	567	14	income	income	NOUN
ftr-398	567	15	accrued	accrue	VERB
ftr-398	567	16	following	follow	VERB
ftr-398	567	17	the	the	DET
ftr-398	567	18	renunciation	renunciation	NOUN
ftr-398	567	19	of	of	ADP
ftr-398	567	20	citizenship	citizenship	NOUN
ftr-398	567	21	or	or	CCONJ
ftr-398	567	22	termination	termination	NOUN
ftr-398	567	23	of	of	ADP
ftr-398	567	24	long	long	ADJ
ftr-398	567	25	-	-	PUNCT
ftr-398	567	26	term	term	NOUN
ftr-398	567	27	residency	residency	NOUN
ftr-398	567	28	.	.	PUNCT
ftr-398	568	1	yet	yet	CCONJ
ftr-398	568	2	the	the	DET
ftr-398	568	3	amended	amend	VERB
ftr-398	568	4	provisions	provision	NOUN
ftr-398	568	5	failed	fail	VERB
ftr-398	568	6	to	to	PART
ftr-398	568	7	eliminate	eliminate	VERB
ftr-398	568	8	the	the	DET
ftr-398	568	9	potential	potential	NOUN
ftr-398	568	10	for	for	ADP
ftr-398	568	11	tax	tax	NOUN
ftr-398	568	12	avoidance	avoidance	NOUN
ftr-398	568	13	.	.	PUNCT
ftr-398	569	1	expatriates	expatriate	NOUN
ftr-398	569	2	could	could	AUX
ftr-398	569	3	refrain	refrain	VERB
ftr-398	569	4	from	from	ADP
ftr-398	569	5	selling	sell	VERB
ftr-398	569	6	their	their	PRON
ftr-398	569	7	u.s	u.s	PROPN
ftr-398	569	8	.	.	PROPN
ftr-398	569	9	assets	asset	NOUN
ftr-398	569	10	during	during	ADP
ftr-398	569	11	the	the	DET
ftr-398	569	12	application	application	NOUN
ftr-398	569	13	of	of	ADP
ftr-398	569	14	the	the	DET
ftr-398	569	15	alternative	alternative	ADJ
ftr-398	569	16	regime	regime	NOUN
ftr-398	569	17	.	.	PUNCT
ftr-398	570	1	likewise	likewise	ADV
ftr-398	570	2	,	,	PUNCT
ftr-398	570	3	u.s	u.s	PROPN
ftr-398	570	4	.	.	PROPN
ftr-398	570	5	tax	tax	NOUN
ftr-398	570	6	could	could	AUX
ftr-398	570	7	be	be	AUX
ftr-398	570	8	avoided	avoid	VERB
ftr-398	570	9	by	by	ADP
ftr-398	570	10	filing	file	VERB
ftr-398	570	11	a	a	DET
ftr-398	570	12	ruling	rule	VERB
ftr-398	570	13	request	request	NOUN
ftr-398	570	14	and	and	CCONJ
ftr-398	570	15	moving	move	VERB
ftr-398	570	16	to	to	ADP
ftr-398	570	17	a	a	DET
ftr-398	570	18	country	country	NOUN
ftr-398	570	19	to	to	PART
ftr-398	570	20	which	which	PRON
ftr-398	570	21	the	the	DET
ftr-398	570	22	expatriate	expatriate	NOUN
ftr-398	570	23	had	have	VERB
ftr-398	570	24	the	the	DET
ftr-398	570	25	requisite	requisite	ADJ
ftr-398	570	26	connections	connection	NOUN
ftr-398	570	27	.	.	PUNCT
ftr-398	571	1	iv	iv	X
ftr-398	571	2	.	.	PUNCT
ftr-398	571	3	expatriation	expatriation	NOUN
ftr-398	571	4	provisions	provision	NOUN
ftr-398	571	5	under	under	ADP
ftr-398	571	6	the	the	DET
ftr-398	571	7	jobs	job	NOUN
ftr-398	571	8	act	act	NOUN
ftr-398	571	9	congress	congress	PROPN
ftr-398	571	10	considered	consider	VERB
ftr-398	571	11	various	various	ADJ
ftr-398	571	12	alternatives	alternative	NOUN
ftr-398	571	13	in	in	ADP
ftr-398	571	14	amending	amend	VERB
ftr-398	571	15	the	the	DET
ftr-398	571	16	expatriation	expatriation	NOUN
ftr-398	571	17	provisions	provision	NOUN
ftr-398	571	18	,	,	PUNCT
ftr-398	571	19	including	include	VERB
ftr-398	571	20	the	the	DET
ftr-398	571	21	mark	mark	NOUN
ftr-398	571	22	-	-	PUNCT
ftr-398	571	23	to	to	ADP
ftr-398	571	24	-	-	PUNCT
ftr-398	571	25	market	market	NOUN
ftr-398	571	26	exit	exit	NOUN
ftr-398	571	27	tax	tax	NOUN
ftr-398	571	28	system	system	NOUN
ftr-398	571	29	proposed	propose	VERB
ftr-398	571	30	by	by	ADP
ftr-398	571	31	senators	senator	NOUN
ftr-398	571	32	grassley	grassley	PROPN
ftr-398	571	33	and	and	CCONJ
ftr-398	571	34	baucus	baucus	PROPN
ftr-398	571	35	in	in	ADP
ftr-398	571	36	2003	2003	NUM
ftr-398	571	37	.	.	PUNCT
ftr-398	572	1	in	in	ADP
ftr-398	572	2	2004	2004	NUM
ftr-398	572	3	,	,	PUNCT
ftr-398	572	4	congress111	congress111	PROPN
ftr-398	572	5	again	again	ADV
ftr-398	572	6	rejected	reject	VERB
ftr-398	572	7	the	the	DET
ftr-398	572	8	mark	mark	NOUN
ftr-398	572	9	-	-	PUNCT
ftr-398	572	10	to	to	ADP
ftr-398	572	11	-	-	PUNCT
ftr-398	572	12	market	market	NOUN
ftr-398	572	13	approach	approach	NOUN
ftr-398	572	14	to	to	ADP
ftr-398	572	15	the	the	DET
ftr-398	572	16	taxation	taxation	NOUN
ftr-398	572	17	of	of	ADP
ftr-398	572	18	expatriates	expatriate	NOUN
ftr-398	572	19	.	.	PUNCT
ftr-398	573	1	however	however	ADV
ftr-398	573	2	,	,	PUNCT
ftr-398	573	3	the	the	DET
ftr-398	573	4	mark	mark	NOUN
ftr-398	573	5	-	-	PUNCT
ftr-398	573	6	to	to	ADP
ftr-398	573	7	-	-	PUNCT
ftr-398	573	8	market	market	NOUN
ftr-398	573	9	regime	regime	NOUN
ftr-398	573	10	resurfaced	resurface	VERB
ftr-398	573	11	in	in	ADP
ftr-398	573	12	the	the	DET
ftr-398	573	13	current	current	ADJ
ftr-398	573	14	congress	congress	NOUN
ftr-398	573	15	.	.	PUNCT
ftr-398	574	1	112	112	NUM
ftr-398	574	2	the	the	DET
ftr-398	574	3	expatriation	expatriation	NOUN
ftr-398	574	4	provisions	provision	NOUN
ftr-398	574	5	of	of	ADP
ftr-398	574	6	the	the	DET
ftr-398	574	7	jobs	job	NOUN
ftr-398	574	8	act	act	VERB
ftr-398	574	9	follow	follow	VERB
ftr-398	574	10	the	the	DET
ftr-398	574	11	overall	overall	ADJ
ftr-398	574	12	structure	structure	NOUN
ftr-398	574	13	of	of	ADP
ftr-398	574	14	the	the	DET
ftr-398	574	15	hipaa	hipaa	NOUN
ftr-398	574	16	expatriation	expatriation	NOUN
ftr-398	574	17	provisions	provision	NOUN
ftr-398	574	18	and	and	CCONJ
ftr-398	574	19	subject	subject	ADJ
ftr-398	574	20	expatriates	expatriate	NOUN
ftr-398	574	21	to	to	ADP
ftr-398	574	22	u.s	u.s	PROPN
ftr-398	574	23	.	.	PROPN
ftr-398	574	24	income	income	PROPN
ftr-398	574	25	,	,	PUNCT
ftr-398	574	26	estate	estate	NOUN
ftr-398	574	27	,	,	PUNCT
ftr-398	574	28	and	and	CCONJ
ftr-398	574	29	gift	gift	NOUN
ftr-398	574	30	taxes	taxis	NOUN
ftr-398	574	31	for	for	ADP
ftr-398	574	32	a	a	DET
ftr-398	574	33	period	period	NOUN
ftr-398	574	34	of	of	ADP
ftr-398	574	35	ten	ten	NUM
ftr-398	574	36	years	year	NOUN
ftr-398	574	37	following	follow	VERB
ftr-398	574	38	expatriation	expatriation	NOUN
ftr-398	574	39	.	.	PUNCT
ftr-398	575	1	however	however	ADV
ftr-398	575	2	,	,	PUNCT
ftr-398	575	3	the	the	DET
ftr-398	575	4	new	new	ADJ
ftr-398	575	5	rules	rule	NOUN
ftr-398	575	6	introduced	introduce	VERB
ftr-398	575	7	some	some	DET
ftr-398	575	8	drastic	drastic	ADJ
ftr-398	575	9	changes	change	NOUN
ftr-398	575	10	without	without	ADP
ftr-398	575	11	completely	completely	ADV
ftr-398	575	12	eliminating	eliminate	VERB
ftr-398	575	13	the	the	DET
ftr-398	575	14	potential	potential	NOUN
ftr-398	575	15	for	for	ADP
ftr-398	575	16	tax	tax	NOUN
ftr-398	575	17	avoidance	avoidance	NOUN
ftr-398	575	18	through	through	ADP
ftr-398	575	19	expatriation	expatriation	NOUN
ftr-398	575	20	.	.	PUNCT
ftr-398	576	1	a.	a.	NOUN
ftr-398	576	2	individuals	individual	NOUN
ftr-398	576	3	subject	subject	ADJ
ftr-398	576	4	to	to	ADP
ftr-398	576	5	the	the	DET
ftr-398	576	6	alternative	alternative	ADJ
ftr-398	576	7	method	method	NOUN
ftr-398	576	8	of	of	ADP
ftr-398	576	9	taxation	taxation	NOUN
ftr-398	576	10	revised	revise	VERB
ftr-398	576	11	section	section	NOUN
ftr-398	576	12	877(a)(2	877(a)(2	NUM
ftr-398	576	13	)	)	PUNCT
ftr-398	576	14	replaces	replace	VERB
ftr-398	576	15	the	the	DET
ftr-398	576	16	subjective	subjective	ADJ
ftr-398	576	17	determination	determination	NOUN
ftr-398	576	18	of	of	ADP
ftr-398	576	19	tax	tax	NOUN
ftr-398	576	20	avoidance	avoidance	NOUN
ftr-398	576	21	with	with	ADP
ftr-398	576	22	three	three	NUM
ftr-398	576	23	bright	bright	ADJ
ftr-398	576	24	-	-	PUNCT
ftr-398	576	25	line	line	NOUN
ftr-398	576	26	tests	test	NOUN
ftr-398	576	27	.	.	PUNCT
ftr-398	577	1	under	under	ADP
ftr-398	577	2	the	the	DET
ftr-398	577	3	revised	revise	VERB
ftr-398	577	4	rules	rule	NOUN
ftr-398	577	5	,	,	PUNCT
ftr-398	577	6	a	a	DET
ftr-398	577	7	former113	former113	PROPN
ftr-398	577	8	u.s	u.s	PROPN
ftr-398	577	9	.	.	PROPN
ftr-398	577	10	citizen	citizen	PROPN
ftr-398	577	11	or	or	CCONJ
ftr-398	577	12	long	long	ADJ
ftr-398	577	13	-	-	PUNCT
ftr-398	577	14	term	term	NOUN
ftr-398	577	15	u.s	u.s	PROPN
ftr-398	577	16	.	.	PROPN
ftr-398	577	17	resident	resident	PROPN
ftr-398	577	18	alien	alien	NOUN
ftr-398	577	19	is	be	AUX
ftr-398	577	20	subject	subject	ADJ
ftr-398	577	21	to	to	ADP
ftr-398	577	22	the	the	DET
ftr-398	577	23	alternative	alternative	ADJ
ftr-398	577	24	method	method	NOUN
ftr-398	577	25	of	of	ADP
ftr-398	577	26	taxation	taxation	NOUN
ftr-398	577	27	under	under	ADP
ftr-398	577	28	section	section	NOUN
ftr-398	577	29	877	877	NUM
ftr-398	577	30	for	for	ADP
ftr-398	577	31	a	a	DET
ftr-398	577	32	period	period	NOUN
ftr-398	577	33	of	of	ADP
ftr-398	577	34	ten	ten	NUM
ftr-398	577	35	years	year	NOUN
ftr-398	577	36	if	if	SCONJ
ftr-398	577	37	(	(	PUNCT
ftr-398	577	38	i	i	NOUN
ftr-398	577	39	)	)	PUNCT
ftr-398	577	40	her	her	PRON
ftr-398	577	41	average	average	ADJ
ftr-398	577	42	annual	annual	ADJ
ftr-398	577	43	net	net	ADJ
ftr-398	577	44	income	income	NOUN
ftr-398	577	45	tax	tax	NOUN
ftr-398	577	46	liability	liability	NOUN
ftr-398	577	47	for	for	ADP
ftr-398	577	48	the	the	DET
ftr-398	577	49	five	five	NUM
ftr-398	577	50	years	year	NOUN
ftr-398	577	51	preceding	precede	VERB
ftr-398	577	52	111	111	NUM
ftr-398	577	53	.	.	PUNCT
ftr-398	578	1	see	see	VERB
ftr-398	578	2	jumpstart	jumpstart	VERB
ftr-398	578	3	our	our	PRON
ftr-398	578	4	business	business	NOUN
ftr-398	578	5	strengths	strength	NOUN
ftr-398	578	6	act	act	PROPN
ftr-398	578	7	,	,	PUNCT
ftr-398	578	8	s.	s.	PROPN
ftr-398	578	9	1637	1637	NUM
ftr-398	578	10	,	,	PUNCT
ftr-398	578	11	108th	108th	ADJ
ftr-398	578	12	cong	cong	NOUN
ftr-398	578	13	.	.	PUNCT
ftr-398	579	1	§	§	PROPN
ftr-398	579	2	442	442	NUM
ftr-398	579	3	(	(	PUNCT
ftr-398	579	4	2003	2003	NUM
ftr-398	579	5	)	)	PUNCT
ftr-398	579	6	.	.	PUNCT
ftr-398	580	1	this	this	DET
ftr-398	580	2	mark	mark	NOUN
ftr-398	580	3	-	-	PUNCT
ftr-398	580	4	to	to	ADP
ftr-398	580	5	-	-	PUNCT
ftr-398	580	6	market	market	NOUN
ftr-398	580	7	exit	exit	NOUN
ftr-398	580	8	tax	tax	NOUN
ftr-398	580	9	system	system	NOUN
ftr-398	580	10	was	be	AUX
ftr-398	580	11	another	another	DET
ftr-398	580	12	option	option	NOUN
ftr-398	580	13	that	that	PRON
ftr-398	580	14	had	have	AUX
ftr-398	580	15	been	be	AUX
ftr-398	580	16	considered	consider	VERB
ftr-398	580	17	in	in	ADP
ftr-398	580	18	the	the	DET
ftr-398	580	19	revision	revision	NOUN
ftr-398	580	20	of	of	ADP
ftr-398	580	21	the	the	DET
ftr-398	580	22	expatriation	expatriation	NOUN
ftr-398	580	23	provisions	provision	NOUN
ftr-398	580	24	.	.	PUNCT
ftr-398	581	1	pursuant	pursuant	ADJ
ftr-398	581	2	to	to	ADP
ftr-398	581	3	a	a	DET
ftr-398	581	4	mark	mark	VERB
ftr-398	581	5	-	-	PUNCT
ftr-398	581	6	to	to	ADP
ftr-398	581	7	-	-	PUNCT
ftr-398	581	8	market	market	NOUN
ftr-398	581	9	system	system	NOUN
ftr-398	581	10	,	,	PUNCT
ftr-398	581	11	expatriates	expatriate	NOUN
ftr-398	581	12	would	would	AUX
ftr-398	581	13	be	be	AUX
ftr-398	581	14	subject	subject	ADJ
ftr-398	581	15	to	to	ADP
ftr-398	581	16	u.s	u.s	PROPN
ftr-398	581	17	.	.	PROPN
ftr-398	581	18	tax	tax	NOUN
ftr-398	581	19	on	on	ADP
ftr-398	581	20	the	the	DET
ftr-398	581	21	net	net	ADJ
ftr-398	581	22	unrealized	unrealized	ADJ
ftr-398	581	23	gain	gain	NOUN
ftr-398	581	24	in	in	ADP
ftr-398	581	25	their	their	PRON
ftr-398	581	26	property	property	NOUN
ftr-398	581	27	as	as	SCONJ
ftr-398	581	28	if	if	SCONJ
ftr-398	581	29	such	such	ADJ
ftr-398	581	30	property	property	NOUN
ftr-398	581	31	were	be	AUX
ftr-398	581	32	sold	sell	VERB
ftr-398	581	33	for	for	ADP
ftr-398	581	34	its	its	PRON
ftr-398	581	35	fair	fair	ADJ
ftr-398	581	36	market	market	NOUN
ftr-398	581	37	value	value	NOUN
ftr-398	581	38	the	the	DET
ftr-398	581	39	day	day	NOUN
ftr-398	581	40	before	before	ADP
ftr-398	581	41	expatriation	expatriation	NOUN
ftr-398	581	42	.	.	PUNCT
ftr-398	582	1	certain	certain	ADJ
ftr-398	582	2	properties	property	NOUN
ftr-398	582	3	,	,	PUNCT
ftr-398	582	4	such	such	ADJ
ftr-398	582	5	as	as	ADP
ftr-398	582	6	u.s	u.s	PROPN
ftr-398	582	7	.	.	PROPN
ftr-398	582	8	real	real	ADJ
ftr-398	582	9	property	property	NOUN
ftr-398	582	10	interests	interest	NOUN
ftr-398	582	11	,	,	PUNCT
ftr-398	582	12	would	would	AUX
ftr-398	582	13	be	be	AUX
ftr-398	582	14	exempt	exempt	ADJ
ftr-398	582	15	because	because	SCONJ
ftr-398	582	16	such	such	ADJ
ftr-398	582	17	interests	interest	NOUN
ftr-398	582	18	are	be	AUX
ftr-398	582	19	subject	subject	ADJ
ftr-398	582	20	to	to	ADP
ftr-398	582	21	u.s	u.s	PROPN
ftr-398	582	22	.	.	PROPN
ftr-398	582	23	tax	tax	NOUN
ftr-398	582	24	in	in	ADP
ftr-398	582	25	the	the	DET
ftr-398	582	26	hands	hand	NOUN
ftr-398	582	27	of	of	ADP
ftr-398	582	28	nonresident	nonresident	ADJ
ftr-398	582	29	aliens	alien	NOUN
ftr-398	582	30	as	as	ADV
ftr-398	582	31	well	well	ADV
ftr-398	582	32	.	.	PUNCT
ftr-398	583	1	112	112	NUM
ftr-398	583	2	.	.	PUNCT
ftr-398	584	1	highway	highway	NOUN
ftr-398	584	2	reauthorization	reauthorization	NOUN
ftr-398	584	3	and	and	CCONJ
ftr-398	584	4	excise	excise	NOUN
ftr-398	584	5	tax	tax	NOUN
ftr-398	584	6	simplification	simplification	NOUN
ftr-398	584	7	act	act	NOUN
ftr-398	584	8	of	of	ADP
ftr-398	584	9	2005	2005	NUM
ftr-398	584	10	.	.	PUNCT
ftr-398	585	1	h.r	h.r	PROPN
ftr-398	585	2	.	.	PROPN
ftr-398	585	3	3	3	NUM
ftr-398	585	4	,	,	PUNCT
ftr-398	585	5	109th	109th	ADJ
ftr-398	585	6	cong	cong	NOUN
ftr-398	585	7	.	.	PUNCT
ftr-398	586	1	(	(	PUNCT
ftr-398	586	2	2005	2005	NUM
ftr-398	586	3	)	)	PUNCT
ftr-398	586	4	.	.	PUNCT
ftr-398	587	1	113	113	NUM
ftr-398	587	2	.	.	PUNCT
ftr-398	588	1	irc	irc	PROPN
ftr-398	588	2	§	§	PROPN
ftr-398	588	3	877(a)(2	877(a)(2	NUM
ftr-398	588	4	)	)	PUNCT
ftr-398	588	5	.	.	PUNCT
ftr-398	589	1	32	32	NUM
ftr-398	589	2	florida	florida	PROPN
ftr-398	589	3	tax	tax	NOUN
ftr-398	589	4	review	review	NOUN
ftr-398	590	1	[	[	X
ftr-398	590	2	vol.7:1	vol.7:1	X
ftr-398	590	3	expatriation	expatriation	NOUN
ftr-398	590	4	exceeds	exceed	VERB
ftr-398	590	5	$	$	SYM
ftr-398	590	6	124,000	124,000	NUM
ftr-398	590	7	,	,	PUNCT
ftr-398	590	8	(	(	PUNCT
ftr-398	590	9	ii	ii	NOUN
ftr-398	590	10	)	)	PUNCT
ftr-398	590	11	her	her	PRON
ftr-398	590	12	net	net	ADJ
ftr-398	590	13	worth	worth	NOUN
ftr-398	590	14	is	be	AUX
ftr-398	590	15	$	$	SYM
ftr-398	590	16	2	2	NUM
ftr-398	590	17	million	million	NUM
ftr-398	590	18	or	or	CCONJ
ftr-398	590	19	more	more	ADJ
ftr-398	590	20	on114	on114	ADP
ftr-398	590	21	the	the	DET
ftr-398	590	22	date	date	NOUN
ftr-398	590	23	of	of	ADP
ftr-398	590	24	expatriation	expatriation	NOUN
ftr-398	590	25	,	,	PUNCT
ftr-398	590	26	or	or	CCONJ
ftr-398	590	27	(	(	PUNCT
ftr-398	590	28	iii	iii	X
ftr-398	590	29	)	)	PUNCT
ftr-398	590	30	she	she	PRON
ftr-398	590	31	fails	fail	VERB
ftr-398	590	32	to	to	PART
ftr-398	590	33	certify	certify	VERB
ftr-398	590	34	under	under	ADP
ftr-398	590	35	penalties	penalty	NOUN
ftr-398	590	36	of	of	ADP
ftr-398	590	37	perjury	perjury	NOUN
ftr-398	590	38	that	that	SCONJ
ftr-398	590	39	she	she	PRON
ftr-398	590	40	complied	comply	VERB
ftr-398	590	41	with	with	ADP
ftr-398	590	42	all	all	PRON
ftr-398	590	43	of	of	ADP
ftr-398	590	44	her	her	PRON
ftr-398	590	45	u.s	u.s	PROPN
ftr-398	590	46	.	.	PROPN
ftr-398	590	47	tax	tax	NOUN
ftr-398	590	48	obligations	obligation	NOUN
ftr-398	590	49	for	for	ADP
ftr-398	590	50	the	the	DET
ftr-398	590	51	five	five	NUM
ftr-398	590	52	preceding	precede	VERB
ftr-398	590	53	years	year	NOUN
ftr-398	590	54	or	or	CCONJ
ftr-398	590	55	fails	fail	VERB
ftr-398	590	56	to	to	PART
ftr-398	590	57	provide	provide	VERB
ftr-398	590	58	evidence	evidence	NOUN
ftr-398	590	59	of	of	ADP
ftr-398	590	60	such	such	ADJ
ftr-398	590	61	compliance	compliance	NOUN
ftr-398	590	62	if	if	SCONJ
ftr-398	590	63	requested	request	VERB
ftr-398	590	64	by	by	ADP
ftr-398	590	65	the	the	DET
ftr-398	590	66	secretary	secretary	PROPN
ftr-398	590	67	of	of	ADP
ftr-398	590	68	treasury	treasury	PROPN
ftr-398	590	69	.	.	PUNCT
ftr-398	591	1	these	these	DET
ftr-398	591	2	three	three	NUM
ftr-398	591	3	tests	test	NOUN
ftr-398	591	4	are	be	AUX
ftr-398	591	5	now	now	ADV
ftr-398	591	6	used	use	VERB
ftr-398	591	7	to	to	PART
ftr-398	591	8	conclusively	conclusively	ADV
ftr-398	591	9	determine	determine	VERB
ftr-398	591	10	whether	whether	SCONJ
ftr-398	591	11	an	an	DET
ftr-398	591	12	expatriate	expatriate	NOUN
ftr-398	591	13	is	be	AUX
ftr-398	591	14	subject	subject	ADJ
ftr-398	591	15	to	to	ADP
ftr-398	591	16	the	the	DET
ftr-398	591	17	alternative	alternative	ADJ
ftr-398	591	18	method	method	NOUN
ftr-398	591	19	of	of	ADP
ftr-398	591	20	taxation	taxation	NOUN
ftr-398	591	21	.	.	PUNCT
ftr-398	592	1	the	the	DET
ftr-398	592	2	individual	individual	NOUN
ftr-398	592	3	’s	’s	PART
ftr-398	592	4	motivation	motivation	NOUN
ftr-398	592	5	for	for	ADP
ftr-398	592	6	expatriation	expatriation	NOUN
ftr-398	592	7	is	be	AUX
ftr-398	592	8	no	no	ADV
ftr-398	592	9	longer	long	ADV
ftr-398	592	10	relevant	relevant	ADJ
ftr-398	592	11	–	–	PUNCT
ftr-398	592	12	if	if	SCONJ
ftr-398	592	13	an	an	DET
ftr-398	592	14	expatriate	expatriate	NOUN
ftr-398	592	15	falls	fall	VERB
ftr-398	592	16	within	within	ADP
ftr-398	592	17	this	this	DET
ftr-398	592	18	group	group	NOUN
ftr-398	592	19	and	and	CCONJ
ftr-398	592	20	does	do	AUX
ftr-398	592	21	not	not	PART
ftr-398	592	22	satisfy	satisfy	VERB
ftr-398	592	23	any	any	PRON
ftr-398	592	24	of	of	ADP
ftr-398	592	25	the	the	DET
ftr-398	592	26	exceptions	exception	NOUN
ftr-398	592	27	,	,	PUNCT
ftr-398	592	28	she	she	PRON
ftr-398	592	29	will	will	AUX
ftr-398	592	30	be	be	AUX
ftr-398	592	31	subject	subject	ADJ
ftr-398	592	32	to	to	ADP
ftr-398	592	33	u.s	u.s	PROPN
ftr-398	592	34	.	.	PROPN
ftr-398	592	35	taxation	taxation	NOUN
ftr-398	592	36	pursuant	pursuant	NOUN
ftr-398	592	37	to	to	ADP
ftr-398	592	38	section	section	NOUN
ftr-398	592	39	877	877	NUM
ftr-398	592	40	.	.	PUNCT
ftr-398	593	1	the	the	DET
ftr-398	593	2	third	third	ADJ
ftr-398	593	3	test	test	NOUN
ftr-398	593	4	for	for	ADP
ftr-398	593	5	applying	apply	VERB
ftr-398	593	6	the	the	DET
ftr-398	593	7	alternative	alternative	ADJ
ftr-398	593	8	method	method	NOUN
ftr-398	593	9	of	of	ADP
ftr-398	593	10	taxation	taxation	NOUN
ftr-398	593	11	is	be	AUX
ftr-398	593	12	a	a	DET
ftr-398	593	13	new	new	ADJ
ftr-398	593	14	test	test	NOUN
ftr-398	593	15	that	that	PRON
ftr-398	593	16	underscores	underscore	VERB
ftr-398	593	17	the	the	DET
ftr-398	593	18	complete	complete	ADJ
ftr-398	593	19	elimination	elimination	NOUN
ftr-398	593	20	of	of	ADP
ftr-398	593	21	the	the	DET
ftr-398	593	22	tax	tax	NOUN
ftr-398	593	23	avoidance	avoidance	NOUN
ftr-398	593	24	motive	motive	NOUN
ftr-398	593	25	from	from	ADP
ftr-398	593	26	section	section	NOUN
ftr-398	593	27	877	877	NUM
ftr-398	593	28	.	.	PUNCT
ftr-398	594	1	pursuant	pursuant	ADJ
ftr-398	594	2	to	to	ADP
ftr-398	594	3	this	this	DET
ftr-398	594	4	test	test	NOUN
ftr-398	594	5	,	,	PUNCT
ftr-398	594	6	a	a	DET
ftr-398	594	7	former	former	ADJ
ftr-398	594	8	u.s	u.s	PROPN
ftr-398	594	9	.	.	PROPN
ftr-398	594	10	citizen	citizen	PROPN
ftr-398	594	11	who	who	PRON
ftr-398	594	12	earns	earn	VERB
ftr-398	594	13	$	$	SYM
ftr-398	594	14	40,000	40,000	NUM
ftr-398	594	15	per	per	ADP
ftr-398	594	16	year	year	NOUN
ftr-398	594	17	and	and	CCONJ
ftr-398	594	18	has	have	VERB
ftr-398	594	19	no	no	DET
ftr-398	594	20	independent	independent	ADJ
ftr-398	594	21	source	source	NOUN
ftr-398	594	22	of	of	ADP
ftr-398	594	23	income	income	NOUN
ftr-398	594	24	or	or	CCONJ
ftr-398	594	25	wealth	wealth	NOUN
ftr-398	594	26	can	can	AUX
ftr-398	594	27	be	be	AUX
ftr-398	594	28	subject	subject	ADJ
ftr-398	594	29	to	to	ADP
ftr-398	594	30	the	the	DET
ftr-398	594	31	alternative	alternative	ADJ
ftr-398	594	32	method	method	NOUN
ftr-398	594	33	of	of	ADP
ftr-398	594	34	taxation	taxation	NOUN
ftr-398	594	35	if	if	SCONJ
ftr-398	594	36	she	she	PRON
ftr-398	594	37	fails	fail	VERB
ftr-398	594	38	to	to	PART
ftr-398	594	39	fulfill	fulfill	VERB
ftr-398	594	40	the	the	DET
ftr-398	594	41	certification	certification	NOUN
ftr-398	594	42	obligation	obligation	NOUN
ftr-398	594	43	or	or	CCONJ
ftr-398	594	44	provide	provide	VERB
ftr-398	594	45	evidence	evidence	NOUN
ftr-398	594	46	of	of	ADP
ftr-398	594	47	such	such	ADJ
ftr-398	594	48	compliance	compliance	NOUN
ftr-398	594	49	,	,	PUNCT
ftr-398	594	50	even	even	ADV
ftr-398	594	51	if	if	SCONJ
ftr-398	594	52	requested	request	VERB
ftr-398	594	53	following	follow	VERB
ftr-398	594	54	the	the	DET
ftr-398	594	55	expatriation	expatriation	NOUN
ftr-398	594	56	.	.	PUNCT
ftr-398	595	1	although	although	SCONJ
ftr-398	595	2	this	this	DET
ftr-398	595	3	requirement	requirement	NOUN
ftr-398	595	4	appears	appear	VERB
ftr-398	595	5	relatively	relatively	ADV
ftr-398	595	6	easy	easy	ADJ
ftr-398	595	7	to	to	PART
ftr-398	595	8	meet	meet	VERB
ftr-398	595	9	,	,	PUNCT
ftr-398	595	10	it	it	PRON
ftr-398	595	11	may	may	AUX
ftr-398	595	12	be	be	AUX
ftr-398	595	13	burdensome	burdensome	ADJ
ftr-398	595	14	for	for	ADP
ftr-398	595	15	a	a	DET
ftr-398	595	16	naturalized	naturalized	ADJ
ftr-398	595	17	u.s	u.s	PROPN
ftr-398	595	18	.	.	PROPN
ftr-398	595	19	citizen	citizen	PROPN
ftr-398	595	20	or	or	CCONJ
ftr-398	595	21	resident	resident	ADJ
ftr-398	595	22	alien	alien	NOUN
ftr-398	595	23	who	who	PRON
ftr-398	595	24	lacks	lack	VERB
ftr-398	595	25	english	english	ADJ
ftr-398	595	26	language	language	NOUN
ftr-398	595	27	skills	skill	NOUN
ftr-398	595	28	or	or	CCONJ
ftr-398	595	29	the	the	DET
ftr-398	595	30	funds	fund	NOUN
ftr-398	595	31	necessary	necessary	ADJ
ftr-398	595	32	to	to	PART
ftr-398	595	33	afford	afford	VERB
ftr-398	595	34	professional	professional	ADJ
ftr-398	595	35	tax	tax	NOUN
ftr-398	595	36	advice	advice	NOUN
ftr-398	595	37	.	.	PUNCT
ftr-398	596	1	the	the	DET
ftr-398	596	2	new	new	ADJ
ftr-398	596	3	rules	rule	NOUN
ftr-398	596	4	for	for	ADP
ftr-398	596	5	subjecting	subject	VERB
ftr-398	596	6	an	an	DET
ftr-398	596	7	expatriate	expatriate	NOUN
ftr-398	596	8	to	to	ADP
ftr-398	596	9	the	the	DET
ftr-398	596	10	alternative	alternative	ADJ
ftr-398	596	11	tax	tax	NOUN
ftr-398	596	12	regime	regime	NOUN
ftr-398	596	13	are	be	AUX
ftr-398	596	14	clear	clear	ADJ
ftr-398	596	15	and	and	CCONJ
ftr-398	596	16	objective	objective	ADJ
ftr-398	596	17	,	,	PUNCT
ftr-398	596	18	reducing	reduce	VERB
ftr-398	596	19	the	the	DET
ftr-398	596	20	potential	potential	NOUN
ftr-398	596	21	for	for	ADP
ftr-398	596	22	tax	tax	NOUN
ftr-398	596	23	avoidance	avoidance	NOUN
ftr-398	596	24	by	by	ADP
ftr-398	596	25	subjecting	subject	VERB
ftr-398	596	26	all	all	DET
ftr-398	596	27	expatriates	expatriate	NOUN
ftr-398	596	28	to	to	ADP
ftr-398	596	29	section	section	NOUN
ftr-398	596	30	877(a	877(a	PROPN
ftr-398	596	31	)	)	PUNCT
ftr-398	596	32	.	.	PUNCT
ftr-398	597	1	however	however	ADV
ftr-398	597	2	,	,	PUNCT
ftr-398	597	3	u.s	u.s	PROPN
ftr-398	597	4	.	.	PROPN
ftr-398	597	5	taxes	taxis	NOUN
ftr-398	597	6	may	may	AUX
ftr-398	597	7	still	still	ADV
ftr-398	597	8	be	be	AUX
ftr-398	597	9	avoided	avoid	VERB
ftr-398	597	10	if	if	SCONJ
ftr-398	597	11	the	the	DET
ftr-398	597	12	former	former	ADJ
ftr-398	597	13	u.s	u.s	PROPN
ftr-398	597	14	.	.	PROPN
ftr-398	597	15	citizen	citizen	PROPN
ftr-398	597	16	or	or	CCONJ
ftr-398	597	17	resident	resident	NOUN
ftr-398	597	18	alien	alien	NOUN
ftr-398	597	19	does	do	AUX
ftr-398	597	20	not	not	PART
ftr-398	597	21	sell	sell	VERB
ftr-398	597	22	her	she	PRON
ftr-398	597	23	u.s	u.s	PROPN
ftr-398	597	24	.	.	PROPN
ftr-398	597	25	source	source	NOUN
ftr-398	597	26	property	property	NOUN
ftr-398	597	27	within	within	ADP
ftr-398	597	28	the	the	DET
ftr-398	597	29	ten	ten	NUM
ftr-398	597	30	-	-	PUNCT
ftr-398	597	31	year	year	NOUN
ftr-398	597	32	period	period	NOUN
ftr-398	597	33	following	follow	VERB
ftr-398	597	34	expatriation	expatriation	NOUN
ftr-398	597	35	.	.	PUNCT
ftr-398	598	1	b.	b.	NOUN
ftr-398	598	2	exceptions	exception	NOUN
ftr-398	598	3	to	to	ADP
ftr-398	598	4	treatment	treatment	NOUN
ftr-398	598	5	as	as	ADP
ftr-398	598	6	an	an	DET
ftr-398	598	7	expatriate	expatriate	NOUN
ftr-398	598	8	the	the	DET
ftr-398	598	9	ruling	rule	VERB
ftr-398	598	10	request	request	NOUN
ftr-398	598	11	system	system	NOUN
ftr-398	598	12	for	for	ADP
ftr-398	598	13	obtaining	obtain	VERB
ftr-398	598	14	an	an	DET
ftr-398	598	15	exception	exception	NOUN
ftr-398	598	16	has	have	AUX
ftr-398	598	17	been	be	AUX
ftr-398	598	18	eliminated	eliminate	VERB
ftr-398	598	19	and	and	CCONJ
ftr-398	598	20	the	the	DET
ftr-398	598	21	alternative	alternative	ADJ
ftr-398	598	22	method	method	NOUN
ftr-398	598	23	of	of	ADP
ftr-398	598	24	taxation	taxation	NOUN
ftr-398	598	25	can	can	AUX
ftr-398	598	26	be	be	AUX
ftr-398	598	27	avoided	avoid	VERB
ftr-398	598	28	only	only	ADV
ftr-398	598	29	if	if	SCONJ
ftr-398	598	30	certain	certain	ADJ
ftr-398	598	31	objective	objective	ADJ
ftr-398	598	32	criteria	criterion	NOUN
ftr-398	598	33	are	be	AUX
ftr-398	598	34	satisfied	satisfied	ADJ
ftr-398	598	35	.	.	PUNCT
ftr-398	599	1	first	first	ADV
ftr-398	599	2	,	,	PUNCT
ftr-398	599	3	an	an	DET
ftr-398	599	4	expatriate	expatriate	NOUN
ftr-398	599	5	will	will	AUX
ftr-398	599	6	avoid	avoid	VERB
ftr-398	599	7	being	be	AUX
ftr-398	599	8	taxed	tax	VERB
ftr-398	599	9	under	under	ADP
ftr-398	599	10	section	section	NOUN
ftr-398	599	11	877	877	NUM
ftr-398	599	12	if	if	SCONJ
ftr-398	599	13	she	she	PRON
ftr-398	599	14	falls	fall	VERB
ftr-398	599	15	below	below	ADP
ftr-398	599	16	the	the	DET
ftr-398	599	17	$	$	SYM
ftr-398	599	18	2	2	NUM
ftr-398	599	19	million	million	NUM
ftr-398	599	20	net	net	ADJ
ftr-398	599	21	worth	worth	NOUN
ftr-398	599	22	and	and	CCONJ
ftr-398	599	23	$	$	SYM
ftr-398	599	24	124,000	124,000	NUM
ftr-398	599	25	u.s	u.s	PROPN
ftr-398	599	26	.	.	PROPN
ftr-398	599	27	income	income	NOUN
ftr-398	599	28	tax	tax	NOUN
ftr-398	599	29	liability	liability	NOUN
ftr-398	599	30	thresholds	threshold	NOUN
ftr-398	599	31	and	and	CCONJ
ftr-398	599	32	certifies	certifie	NOUN
ftr-398	599	33	that	that	SCONJ
ftr-398	599	34	she	she	PRON
ftr-398	599	35	has	have	AUX
ftr-398	599	36	complied	comply	VERB
ftr-398	599	37	with	with	ADP
ftr-398	599	38	all	all	DET
ftr-398	599	39	u.s	u.s	PROPN
ftr-398	599	40	.	.	PROPN
ftr-398	599	41	tax	tax	NOUN
ftr-398	599	42	obligations	obligation	NOUN
ftr-398	599	43	for	for	ADP
ftr-398	599	44	the	the	DET
ftr-398	599	45	five	five	NUM
ftr-398	599	46	-	-	PUNCT
ftr-398	599	47	year	year	NOUN
ftr-398	599	48	period	period	NOUN
ftr-398	599	49	preceding	precede	VERB
ftr-398	599	50	the	the	DET
ftr-398	599	51	expatriation	expatriation	NOUN
ftr-398	599	52	and	and	CCONJ
ftr-398	599	53	provides	provide	VERB
ftr-398	599	54	evidence	evidence	NOUN
ftr-398	599	55	thereof	thereof	ADV
ftr-398	599	56	(	(	PUNCT
ftr-398	599	57	if	if	SCONJ
ftr-398	599	58	requested).115	requested).115	PROPN
ftr-398	599	59	second	second	ADV
ftr-398	599	60	,	,	PUNCT
ftr-398	599	61	even	even	ADV
ftr-398	599	62	if	if	SCONJ
ftr-398	599	63	an	an	DET
ftr-398	599	64	expatriate	expatriate	NOUN
ftr-398	599	65	meets	meet	VERB
ftr-398	599	66	at	at	ADV
ftr-398	599	67	least	least	ADJ
ftr-398	599	68	one	one	NUM
ftr-398	599	69	of	of	ADP
ftr-398	599	70	the	the	DET
ftr-398	599	71	monetary	monetary	ADJ
ftr-398	599	72	thresholds	threshold	NOUN
ftr-398	599	73	,	,	PUNCT
ftr-398	599	74	she	she	PRON
ftr-398	599	75	can	can	AUX
ftr-398	599	76	avoid	avoid	VERB
ftr-398	599	77	the	the	DET
ftr-398	599	78	application	application	NOUN
ftr-398	599	79	of	of	ADP
ftr-398	599	80	the	the	DET
ftr-398	599	81	alternative	alternative	ADJ
ftr-398	599	82	tax	tax	NOUN
ftr-398	599	83	regime	regime	NOUN
ftr-398	599	84	if	if	SCONJ
ftr-398	599	85	she	she	PRON
ftr-398	599	86	falls	fall	VERB
ftr-398	599	87	into	into	ADP
ftr-398	599	88	one	one	NUM
ftr-398	599	89	of	of	ADP
ftr-398	599	90	two	two	NUM
ftr-398	599	91	very	very	ADV
ftr-398	599	92	narrowly	narrowly	ADV
ftr-398	599	93	defined	define	VERB
ftr-398	599	94	categories	category	NOUN
ftr-398	599	95	of	of	ADP
ftr-398	599	96	individuals	individual	NOUN
ftr-398	599	97	.	.	PUNCT
ftr-398	600	1	a	a	DET
ftr-398	600	2	former	former	ADJ
ftr-398	600	3	u.s	u.s	PROPN
ftr-398	600	4	.	.	PROPN
ftr-398	600	5	citizen	citizen	PROPN
ftr-398	600	6	can	can	AUX
ftr-398	600	7	avoid	avoid	VERB
ftr-398	600	8	the	the	DET
ftr-398	600	9	application	application	NOUN
ftr-398	600	10	of	of	ADP
ftr-398	600	11	the	the	DET
ftr-398	600	12	alternative	alternative	ADJ
ftr-398	600	13	tax	tax	NOUN
ftr-398	600	14	regime	regime	NOUN
ftr-398	600	15	if	if	SCONJ
ftr-398	600	16	(	(	PUNCT
ftr-398	600	17	i	i	NOUN
ftr-398	600	18	)	)	PUNCT
ftr-398	600	19	the	the	DET
ftr-398	600	20	individual	individual	NOUN
ftr-398	600	21	was	be	AUX
ftr-398	600	22	born	bear	VERB
ftr-398	600	23	a	a	DET
ftr-398	600	24	u.s	u.s	PROPN
ftr-398	600	25	.	.	PROPN
ftr-398	600	26	citizen	citizen	PROPN
ftr-398	600	27	and	and	CCONJ
ftr-398	600	28	a	a	DET
ftr-398	600	29	citizen	citizen	NOUN
ftr-398	600	30	of	of	ADP
ftr-398	600	31	another	another	DET
ftr-398	600	32	country	country	NOUN
ftr-398	600	33	and	and	CCONJ
ftr-398	600	34	remained	remain	VERB
ftr-398	600	35	a	a	DET
ftr-398	600	36	citizen	citizen	NOUN
ftr-398	600	37	of	of	ADP
ftr-398	600	38	that	that	DET
ftr-398	600	39	other	other	ADJ
ftr-398	600	40	country	country	NOUN
ftr-398	600	41	and	and	CCONJ
ftr-398	600	42	(	(	PUNCT
ftr-398	600	43	ii	ii	NOUN
ftr-398	600	44	)	)	PUNCT
ftr-398	600	45	had	have	VERB
ftr-398	600	46	no	no	DET
ftr-398	600	47	“	"	PUNCT
ftr-398	600	48	substantial	substantial	ADJ
ftr-398	600	49	contacts	contact	NOUN
ftr-398	600	50	”	"	PUNCT
ftr-398	600	51	114	114	NUM
ftr-398	600	52	.	.	PUNCT
ftr-398	601	1	irc	irc	PROPN
ftr-398	601	2	§	§	PROPN
ftr-398	601	3	877(a	877(a	PROPN
ftr-398	601	4	)	)	PUNCT
ftr-398	601	5	.	.	PUNCT
ftr-398	602	1	this	this	DET
ftr-398	602	2	amount	amount	NOUN
ftr-398	602	3	is	be	AUX
ftr-398	602	4	adjusted	adjust	VERB
ftr-398	602	5	for	for	ADP
ftr-398	602	6	inflation	inflation	NOUN
ftr-398	602	7	after	after	ADP
ftr-398	602	8	2004	2004	NUM
ftr-398	602	9	.	.	PUNCT
ftr-398	603	1	115	115	NUM
ftr-398	603	2	.	.	PUNCT
ftr-398	604	1	irc	irc	PROPN
ftr-398	604	2	§	§	PROPN
ftr-398	604	3	877(a	877(a	PROPN
ftr-398	604	4	)	)	PUNCT
ftr-398	604	5	.	.	PUNCT
ftr-398	605	1	2005	2005	NUM
ftr-398	605	2	is	be	AUX
ftr-398	605	3	the	the	DET
ftr-398	605	4	nation	nation	NOUN
ftr-398	605	5	of	of	ADP
ftr-398	605	6	immigrants	immigrant	NOUN
ftr-398	605	7	punishing	punish	VERB
ftr-398	605	8	its	its	PRON
ftr-398	605	9	emigrants	emigrant	NOUN
ftr-398	605	10	33	33	NUM
ftr-398	605	11	with	with	ADP
ftr-398	605	12	the	the	DET
ftr-398	605	13	u.s	u.s	PROPN
ftr-398	605	14	.	.	PROPN
ftr-398	605	15	a	a	DET
ftr-398	605	16	person	person	NOUN
ftr-398	605	17	will	will	AUX
ftr-398	605	18	be	be	AUX
ftr-398	605	19	deemed	deem	VERB
ftr-398	605	20	as	as	ADP
ftr-398	605	21	having	have	VERB
ftr-398	605	22	no	no	DET
ftr-398	605	23	“	"	PUNCT
ftr-398	605	24	substantial	substantial	ADJ
ftr-398	605	25	contacts”116	contacts”116	NOUN
ftr-398	605	26	with	with	ADP
ftr-398	605	27	the	the	DET
ftr-398	605	28	u.s	u.s	PROPN
ftr-398	605	29	.	.	PROPN
ftr-398	605	30	if	if	SCONJ
ftr-398	605	31	she	she	PRON
ftr-398	605	32	was	be	AUX
ftr-398	605	33	never	never	ADV
ftr-398	605	34	a	a	DET
ftr-398	605	35	resident	resident	NOUN
ftr-398	605	36	of	of	ADP
ftr-398	605	37	the	the	DET
ftr-398	605	38	u.s	u.s	PROPN
ftr-398	605	39	.	.	PROPN
ftr-398	605	40	,	,	PUNCT
ftr-398	605	41	never	never	ADV
ftr-398	605	42	held	hold	VERB
ftr-398	605	43	a	a	DET
ftr-398	605	44	u.s.117	u.s.117	ADJ
ftr-398	605	45	passport	passport	NOUN
ftr-398	605	46	,	,	PUNCT
ftr-398	605	47	and	and	CCONJ
ftr-398	605	48	was	be	AUX
ftr-398	605	49	not	not	PART
ftr-398	605	50	present	present	ADJ
ftr-398	605	51	in	in	ADP
ftr-398	605	52	the	the	DET
ftr-398	605	53	u.s	u.s	PROPN
ftr-398	605	54	.	.	PROPN
ftr-398	605	55	for	for	ADP
ftr-398	605	56	more	more	ADJ
ftr-398	605	57	than	than	ADP
ftr-398	605	58	thirty	thirty	NUM
ftr-398	605	59	days	day	NOUN
ftr-398	605	60	during118	during118	PROPN
ftr-398	605	61	any	any	DET
ftr-398	605	62	calendar	calendar	NOUN
ftr-398	605	63	year	year	NOUN
ftr-398	605	64	in	in	ADP
ftr-398	605	65	the	the	DET
ftr-398	605	66	ten	ten	NUM
ftr-398	605	67	-	-	PUNCT
ftr-398	605	68	year	year	NOUN
ftr-398	605	69	period	period	NOUN
ftr-398	605	70	preceding	precede	VERB
ftr-398	605	71	her	her	PRON
ftr-398	605	72	loss	loss	NOUN
ftr-398	605	73	of	of	ADP
ftr-398	605	74	u.s	u.s	PROPN
ftr-398	605	75	.	.	PROPN
ftr-398	605	76	citizenship	citizenship	NOUN
ftr-398	605	77	.	.	PUNCT
ftr-398	606	1	alternatively	alternatively	ADV
ftr-398	606	2	,	,	PUNCT
ftr-398	606	3	a	a	DET
ftr-398	606	4	former	former	ADJ
ftr-398	606	5	u.s	u.s	PROPN
ftr-398	606	6	.	.	PROPN
ftr-398	606	7	citizen	citizen	PROPN
ftr-398	606	8	can	can	AUX
ftr-398	606	9	avoid	avoid	VERB
ftr-398	606	10	the	the	DET
ftr-398	606	11	application119	application119	PROPN
ftr-398	606	12	of	of	ADP
ftr-398	606	13	the	the	DET
ftr-398	606	14	alternative	alternative	ADJ
ftr-398	606	15	tax	tax	NOUN
ftr-398	606	16	regime	regime	NOUN
ftr-398	606	17	if	if	SCONJ
ftr-398	606	18	(	(	PUNCT
ftr-398	606	19	i	i	NOUN
ftr-398	606	20	)	)	PUNCT
ftr-398	606	21	she	she	PRON
ftr-398	606	22	was	be	AUX
ftr-398	606	23	born	bear	VERB
ftr-398	606	24	a	a	DET
ftr-398	606	25	u.s	u.s	PROPN
ftr-398	606	26	.	.	PROPN
ftr-398	606	27	citizen	citizen	PROPN
ftr-398	606	28	,	,	PUNCT
ftr-398	606	29	(	(	PUNCT
ftr-398	606	30	ii	ii	NOUN
ftr-398	606	31	)	)	PUNCT
ftr-398	606	32	neither	neither	PRON
ftr-398	606	33	of	of	ADP
ftr-398	606	34	the	the	DET
ftr-398	606	35	parents	parent	NOUN
ftr-398	606	36	was	be	AUX
ftr-398	606	37	a	a	DET
ftr-398	606	38	u.s	u.s	PROPN
ftr-398	606	39	.	.	PROPN
ftr-398	606	40	citizen	citizen	NOUN
ftr-398	606	41	at	at	ADP
ftr-398	606	42	the	the	DET
ftr-398	606	43	time	time	NOUN
ftr-398	606	44	of	of	ADP
ftr-398	606	45	birth	birth	NOUN
ftr-398	606	46	,	,	PUNCT
ftr-398	606	47	(	(	PUNCT
ftr-398	606	48	iii	iii	X
ftr-398	606	49	)	)	PUNCT
ftr-398	606	50	she	she	PRON
ftr-398	606	51	lost	lose	VERB
ftr-398	606	52	her	her	PRON
ftr-398	606	53	u.s	u.s	PROPN
ftr-398	606	54	.	.	PROPN
ftr-398	606	55	citizenship	citizenship	NOUN
ftr-398	606	56	before	before	ADP
ftr-398	606	57	reaching	reach	VERB
ftr-398	606	58	18	18	NUM
ftr-398	606	59	½	½	NOUN
ftr-398	606	60	years	year	NOUN
ftr-398	606	61	of	of	ADP
ftr-398	606	62	age	age	NOUN
ftr-398	606	63	,	,	PUNCT
ftr-398	606	64	and	and	CCONJ
ftr-398	606	65	(	(	PUNCT
ftr-398	606	66	iv	iv	X
ftr-398	606	67	)	)	PUNCT
ftr-398	606	68	was	be	AUX
ftr-398	606	69	not	not	PART
ftr-398	606	70	present	present	ADJ
ftr-398	606	71	in	in	ADP
ftr-398	606	72	the	the	DET
ftr-398	606	73	u.s	u.s	PROPN
ftr-398	606	74	.	.	PROPN
ftr-398	606	75	for	for	ADP
ftr-398	606	76	more	more	ADJ
ftr-398	606	77	than	than	ADP
ftr-398	606	78	thirty	thirty	NUM
ftr-398	606	79	days	day	NOUN
ftr-398	606	80	during	during	ADP
ftr-398	606	81	any	any	DET
ftr-398	606	82	calendar	calendar	NOUN
ftr-398	606	83	year	year	NOUN
ftr-398	606	84	in	in	ADP
ftr-398	606	85	the	the	DET
ftr-398	606	86	ten	ten	NUM
ftr-398	606	87	-	-	PUNCT
ftr-398	606	88	year	year	NOUN
ftr-398	606	89	period	period	NOUN
ftr-398	606	90	preceding	precede	VERB
ftr-398	606	91	the	the	DET
ftr-398	606	92	loss	loss	NOUN
ftr-398	606	93	of	of	ADP
ftr-398	606	94	citizenship	citizenship	NOUN
ftr-398	606	95	.	.	PUNCT
ftr-398	607	1	in	in	ADP
ftr-398	607	2	the	the	DET
ftr-398	607	3	case	case	NOUN
ftr-398	607	4	of	of	ADP
ftr-398	607	5	either	either	DET
ftr-398	607	6	exception	exception	NOUN
ftr-398	607	7	,	,	PUNCT
ftr-398	607	8	the120	the120	ADJ
ftr-398	607	9	expatriate	expatriate	NOUN
ftr-398	607	10	must	must	AUX
ftr-398	607	11	certify	certify	VERB
ftr-398	607	12	under	under	ADP
ftr-398	607	13	penalties	penalty	NOUN
ftr-398	607	14	of	of	ADP
ftr-398	607	15	perjury	perjury	NOUN
ftr-398	607	16	that	that	SCONJ
ftr-398	607	17	she	she	PRON
ftr-398	607	18	has	have	AUX
ftr-398	607	19	complied	comply	VERB
ftr-398	607	20	with	with	ADP
ftr-398	607	21	all	all	PRON
ftr-398	607	22	of	of	ADP
ftr-398	607	23	the	the	DET
ftr-398	607	24	u.s	u.s	PROPN
ftr-398	607	25	.	.	PROPN
ftr-398	607	26	tax	tax	NOUN
ftr-398	607	27	obligations	obligation	NOUN
ftr-398	607	28	for	for	ADP
ftr-398	607	29	the	the	DET
ftr-398	607	30	five	five	NUM
ftr-398	607	31	-	-	PUNCT
ftr-398	607	32	year	year	NOUN
ftr-398	607	33	period	period	NOUN
ftr-398	607	34	preceding	precede	VERB
ftr-398	607	35	the	the	DET
ftr-398	607	36	expatriation	expatriation	NOUN
ftr-398	607	37	.	.	PUNCT
ftr-398	608	1	if	if	SCONJ
ftr-398	608	2	an	an	DET
ftr-398	608	3	expatriate	expatriate	NOUN
ftr-398	608	4	can	can	AUX
ftr-398	608	5	satisfy	satisfy	VERB
ftr-398	608	6	one	one	NUM
ftr-398	608	7	of	of	ADP
ftr-398	608	8	these	these	DET
ftr-398	608	9	exceptions	exception	NOUN
ftr-398	608	10	,	,	PUNCT
ftr-398	608	11	she	she	PRON
ftr-398	608	12	will	will	AUX
ftr-398	608	13	be	be	AUX
ftr-398	608	14	subject	subject	ADJ
ftr-398	608	15	to	to	ADP
ftr-398	608	16	u.s	u.s	PROPN
ftr-398	608	17	.	.	PROPN
ftr-398	608	18	tax	tax	NOUN
ftr-398	608	19	as	as	ADP
ftr-398	608	20	a	a	DET
ftr-398	608	21	nonresident	nonresident	ADJ
ftr-398	608	22	alien	alien	NOUN
ftr-398	608	23	and	and	CCONJ
ftr-398	608	24	will	will	AUX
ftr-398	608	25	be	be	AUX
ftr-398	608	26	able	able	ADJ
ftr-398	608	27	to	to	PART
ftr-398	608	28	benefit	benefit	VERB
ftr-398	608	29	from	from	ADP
ftr-398	608	30	an	an	DET
ftr-398	608	31	applicable	applicable	ADJ
ftr-398	608	32	u.s	u.s	PROPN
ftr-398	608	33	.	.	PROPN
ftr-398	608	34	bilateral	bilateral	ADJ
ftr-398	608	35	income	income	NOUN
ftr-398	608	36	tax	tax	NOUN
ftr-398	608	37	treaty	treaty	NOUN
ftr-398	608	38	.	.	PUNCT
ftr-398	609	1	the	the	DET
ftr-398	609	2	lack	lack	NOUN
ftr-398	609	3	of	of	ADP
ftr-398	609	4	exceptions	exception	NOUN
ftr-398	609	5	for	for	ADP
ftr-398	609	6	long	long	ADJ
ftr-398	609	7	-	-	PUNCT
ftr-398	609	8	term	term	NOUN
ftr-398	609	9	u.s	u.s	PROPN
ftr-398	609	10	.	.	PROPN
ftr-398	609	11	resident	resident	NOUN
ftr-398	609	12	aliens	alien	NOUN
ftr-398	609	13	is	be	AUX
ftr-398	609	14	striking	strike	VERB
ftr-398	609	15	,	,	PUNCT
ftr-398	609	16	but	but	CCONJ
ftr-398	609	17	not	not	PART
ftr-398	609	18	unusual	unusual	ADJ
ftr-398	609	19	.	.	PUNCT
ftr-398	610	1	the	the	DET
ftr-398	610	2	former	former	ADJ
ftr-398	610	3	version	version	NOUN
ftr-398	610	4	of	of	ADP
ftr-398	610	5	section	section	NOUN
ftr-398	610	6	877	877	NUM
ftr-398	610	7	did	do	AUX
ftr-398	610	8	not	not	PART
ftr-398	610	9	include	include	VERB
ftr-398	610	10	an	an	DET
ftr-398	610	11	exception	exception	NOUN
ftr-398	610	12	for	for	ADP
ftr-398	610	13	long	long	ADJ
ftr-398	610	14	-	-	PUNCT
ftr-398	610	15	term	term	NOUN
ftr-398	610	16	u.s	u.s	PROPN
ftr-398	610	17	.	.	PROPN
ftr-398	610	18	resident	resident	NOUN
ftr-398	610	19	aliens	alien	NOUN
ftr-398	610	20	either	either	ADV
ftr-398	610	21	,	,	PUNCT
ftr-398	610	22	although	although	SCONJ
ftr-398	610	23	the	the	DET
ftr-398	610	24	irs	irs	PROPN
ftr-398	610	25	extended	extend	VERB
ftr-398	610	26	the	the	DET
ftr-398	610	27	exception	exception	NOUN
ftr-398	610	28	to	to	ADP
ftr-398	610	29	long	long	ADJ
ftr-398	610	30	-	-	PUNCT
ftr-398	610	31	term	term	NOUN
ftr-398	610	32	u.s	u.s	PROPN
ftr-398	610	33	.	.	PROPN
ftr-398	610	34	resident	resident	NOUN
ftr-398	610	35	aliens	alien	NOUN
ftr-398	610	36	using	use	VERB
ftr-398	610	37	the	the	DET
ftr-398	610	38	same	same	ADJ
ftr-398	610	39	tests	test	NOUN
ftr-398	610	40	applicable	applicable	ADJ
ftr-398	610	41	to	to	ADP
ftr-398	610	42	u.s	u.s	PROPN
ftr-398	610	43	.	.	PROPN
ftr-398	610	44	citizens	citizen	NOUN
ftr-398	610	45	.	.	PUNCT
ftr-398	611	1	with	with	ADP
ftr-398	611	2	the	the	DET
ftr-398	611	3	current	current	ADJ
ftr-398	611	4	structure	structure	NOUN
ftr-398	611	5	of	of	ADP
ftr-398	611	6	section	section	NOUN
ftr-398	611	7	877	877	NUM
ftr-398	611	8	,	,	PUNCT
ftr-398	611	9	such	such	ADJ
ftr-398	611	10	extension	extension	NOUN
ftr-398	611	11	seems	seem	VERB
ftr-398	611	12	difficult	difficult	ADJ
ftr-398	611	13	without	without	ADP
ftr-398	611	14	deviating	deviate	VERB
ftr-398	611	15	from	from	ADP
ftr-398	611	16	apparent	apparent	ADJ
ftr-398	611	17	congressional	congressional	ADJ
ftr-398	611	18	intent	intent	NOUN
ftr-398	611	19	.	.	PUNCT
ftr-398	612	1	the	the	DET
ftr-398	612	2	current	current	ADJ
ftr-398	612	3	exceptions	exception	NOUN
ftr-398	612	4	to	to	ADP
ftr-398	612	5	the	the	DET
ftr-398	612	6	alternative	alternative	ADJ
ftr-398	612	7	tax	tax	NOUN
ftr-398	612	8	regime	regime	NOUN
ftr-398	612	9	are	be	AUX
ftr-398	612	10	available	available	ADJ
ftr-398	612	11	only	only	ADV
ftr-398	612	12	to	to	ADP
ftr-398	612	13	“	"	PUNCT
ftr-398	612	14	accidental	accidental	ADJ
ftr-398	612	15	”	"	PUNCT
ftr-398	612	16	u.s	u.s	PROPN
ftr-398	612	17	.	.	PROPN
ftr-398	612	18	citizens	citizen	NOUN
ftr-398	612	19	who	who	PRON
ftr-398	612	20	did	do	AUX
ftr-398	612	21	not	not	PART
ftr-398	612	22	seek	seek	VERB
ftr-398	612	23	out	out	ADP
ftr-398	612	24	a	a	DET
ftr-398	612	25	close	close	ADJ
ftr-398	612	26	connection	connection	NOUN
ftr-398	612	27	to	to	ADP
ftr-398	612	28	the	the	DET
ftr-398	612	29	u.s	u.s	PROPN
ftr-398	612	30	.	.	PROPN
ftr-398	613	1	it	it	PRON
ftr-398	613	2	could	could	AUX
ftr-398	613	3	be	be	AUX
ftr-398	613	4	challenging	challenge	VERB
ftr-398	613	5	to	to	PART
ftr-398	613	6	apply	apply	VERB
ftr-398	613	7	this	this	DET
ftr-398	613	8	standard	standard	NOUN
ftr-398	613	9	to	to	ADP
ftr-398	613	10	long	long	ADJ
ftr-398	613	11	-	-	PUNCT
ftr-398	613	12	term	term	NOUN
ftr-398	613	13	u.s	u.s	PROPN
ftr-398	613	14	.	.	PROPN
ftr-398	613	15	resident	resident	NOUN
ftr-398	613	16	aliens	alien	NOUN
ftr-398	613	17	because	because	SCONJ
ftr-398	613	18	long	long	ADJ
ftr-398	613	19	term	term	NOUN
ftr-398	613	20	u.s	u.s	PROPN
ftr-398	613	21	.	.	PROPN
ftr-398	613	22	resident	resident	PROPN
ftr-398	613	23	aliens	alien	NOUN
ftr-398	613	24	,	,	PUNCT
ftr-398	613	25	by	by	ADP
ftr-398	613	26	definition	definition	NOUN
ftr-398	613	27	,	,	PUNCT
ftr-398	613	28	sought	seek	VERB
ftr-398	613	29	out	out	ADP
ftr-398	613	30	a	a	DET
ftr-398	613	31	close	close	ADJ
ftr-398	613	32	connection	connection	NOUN
ftr-398	613	33	to	to	ADP
ftr-398	613	34	the	the	DET
ftr-398	613	35	u.s	u.s	PROPN
ftr-398	613	36	.	.	PROPN
ftr-398	613	37	by	by	ADP
ftr-398	613	38	applying	apply	VERB
ftr-398	613	39	for	for	ADP
ftr-398	613	40	a	a	DET
ftr-398	613	41	green	green	ADJ
ftr-398	613	42	card	card	NOUN
ftr-398	613	43	and	and	CCONJ
ftr-398	613	44	remained	remain	VERB
ftr-398	613	45	in	in	ADP
ftr-398	613	46	the	the	DET
ftr-398	613	47	u.s	u.s	PROPN
ftr-398	613	48	.	.	PROPN
ftr-398	613	49	long	long	ADV
ftr-398	613	50	enough	enough	ADV
ftr-398	613	51	to	to	PART
ftr-398	613	52	be	be	AUX
ftr-398	613	53	considered	consider	VERB
ftr-398	613	54	long	long	ADJ
ftr-398	613	55	-	-	PUNCT
ftr-398	613	56	term	term	NOUN
ftr-398	613	57	u.s	u.s	PROPN
ftr-398	613	58	.	.	PROPN
ftr-398	613	59	resident	resident	PROPN
ftr-398	613	60	aliens	alien	NOUN
ftr-398	613	61	.	.	PUNCT
ftr-398	614	1	an	an	DET
ftr-398	614	2	argument	argument	NOUN
ftr-398	614	3	may	may	AUX
ftr-398	614	4	be	be	AUX
ftr-398	614	5	made	make	VERB
ftr-398	614	6	that	that	SCONJ
ftr-398	614	7	persons	person	NOUN
ftr-398	614	8	who	who	PRON
ftr-398	614	9	chose	choose	VERB
ftr-398	614	10	to	to	PART
ftr-398	614	11	accept	accept	VERB
ftr-398	614	12	the	the	DET
ftr-398	614	13	benefits	benefit	NOUN
ftr-398	614	14	of	of	ADP
ftr-398	614	15	u.s	u.s	PROPN
ftr-398	614	16	.	.	PROPN
ftr-398	614	17	residency	residency	NOUN
ftr-398	614	18	should	should	AUX
ftr-398	614	19	not	not	PART
ftr-398	614	20	be	be	AUX
ftr-398	614	21	allowed	allow	VERB
ftr-398	614	22	to	to	PART
ftr-398	614	23	retract	retract	VERB
ftr-398	614	24	and	and	CCONJ
ftr-398	614	25	leave	leave	VERB
ftr-398	614	26	the	the	DET
ftr-398	614	27	u.s	u.s	PROPN
ftr-398	614	28	.	.	PROPN
ftr-398	614	29	without	without	ADP
ftr-398	614	30	“	"	PUNCT
ftr-398	614	31	paying	pay	VERB
ftr-398	614	32	116	116	NUM
ftr-398	614	33	.	.	PUNCT
ftr-398	615	1	irc	irc	PROPN
ftr-398	615	2	§	§	ADJ
ftr-398	615	3	877(c)(2	877(c)(2	NOUN
ftr-398	615	4	)	)	PUNCT
ftr-398	615	5	.	.	PUNCT
ftr-398	616	1	117	117	NUM
ftr-398	616	2	.	.	PUNCT
ftr-398	617	1	irc	irc	PROPN
ftr-398	617	2	§	§	PROPN
ftr-398	617	3	877(c)(2)(b)(i	877(c)(2)(b)(i	NUM
ftr-398	617	4	)	)	PUNCT
ftr-398	617	5	.	.	PUNCT
ftr-398	618	1	a	a	DET
ftr-398	618	2	u.s	u.s	PROPN
ftr-398	618	3	.	.	PROPN
ftr-398	618	4	citizen	citizen	PROPN
ftr-398	618	5	will	will	AUX
ftr-398	618	6	not	not	PART
ftr-398	618	7	be	be	AUX
ftr-398	618	8	deemed	deem	VERB
ftr-398	618	9	a	a	DET
ftr-398	618	10	u.s	u.s	PROPN
ftr-398	618	11	.	.	PROPN
ftr-398	618	12	resident	resident	NOUN
ftr-398	618	13	pursuant	pursuant	ADJ
ftr-398	618	14	to	to	ADP
ftr-398	618	15	the	the	DET
ftr-398	618	16	substantial	substantial	ADJ
ftr-398	618	17	presence	presence	NOUN
ftr-398	618	18	test	test	NOUN
ftr-398	618	19	if	if	SCONJ
ftr-398	618	20	she	she	PRON
ftr-398	618	21	never	never	ADV
ftr-398	618	22	spent	spend	VERB
ftr-398	618	23	more	more	ADJ
ftr-398	618	24	than	than	ADP
ftr-398	618	25	120	120	NUM
ftr-398	618	26	days	day	NOUN
ftr-398	618	27	in	in	ADP
ftr-398	618	28	the	the	DET
ftr-398	618	29	u.s	u.s	PROPN
ftr-398	618	30	.	.	PROPN
ftr-398	618	31	in	in	ADP
ftr-398	618	32	any	any	DET
ftr-398	618	33	given	give	VERB
ftr-398	618	34	year	year	NOUN
ftr-398	618	35	.	.	PUNCT
ftr-398	619	1	see	see	VERB
ftr-398	619	2	irc	irc	PROPN
ftr-398	619	3	§	§	PROPN
ftr-398	619	4	7701(b)(3)(a	7701(b)(3)(a	NUM
ftr-398	619	5	)	)	PUNCT
ftr-398	619	6	.	.	PUNCT
ftr-398	620	1	118	118	NUM
ftr-398	620	2	.	.	PUNCT
ftr-398	620	3	irc	irc	PROPN
ftr-398	620	4	§	§	PROPN
ftr-398	620	5	877(c)(2)(b)(ii	877(c)(2)(b)(ii	NUM
ftr-398	620	6	)	)	PUNCT
ftr-398	620	7	.	.	PUNCT
ftr-398	621	1	119	119	NUM
ftr-398	621	2	.	.	PUNCT
ftr-398	621	3	irc	irc	PROPN
ftr-398	621	4	§	§	PROPN
ftr-398	621	5	877(c)(2)(b)(iii	877(c)(2)(b)(iii	PROPN
ftr-398	621	6	)	)	PUNCT
ftr-398	621	7	.	.	PUNCT
ftr-398	622	1	120	120	NUM
ftr-398	622	2	.	.	PUNCT
ftr-398	622	3	irc	irc	PROPN
ftr-398	622	4	§	§	PROPN
ftr-398	622	5	877(c)(3	877(c)(3	NOUN
ftr-398	622	6	)	)	PUNCT
ftr-398	622	7	.	.	PUNCT
ftr-398	623	1	pursuant	pursuant	ADJ
ftr-398	623	2	to	to	ADP
ftr-398	623	3	8	8	NUM
ftr-398	623	4	u.s.c	u.s.c	ADJ
ftr-398	623	5	.	.	PUNCT
ftr-398	624	1	§	§	PROPN
ftr-398	624	2	1481(a	1481(a	NUM
ftr-398	624	3	)	)	PUNCT
ftr-398	624	4	,	,	PUNCT
ftr-398	624	5	a	a	DET
ftr-398	624	6	native	native	ADJ
ftr-398	624	7	born	bear	VERB
ftr-398	624	8	or	or	CCONJ
ftr-398	624	9	naturalized	naturalize	VERB
ftr-398	624	10	citizen	citizen	NOUN
ftr-398	624	11	of	of	ADP
ftr-398	624	12	the	the	DET
ftr-398	624	13	u.s	u.s	PROPN
ftr-398	624	14	.	.	PROPN
ftr-398	624	15	must	must	AUX
ftr-398	624	16	be	be	AUX
ftr-398	624	17	at	at	ADV
ftr-398	624	18	least	least	ADV
ftr-398	624	19	18	18	NUM
ftr-398	624	20	years	year	NOUN
ftr-398	624	21	of	of	ADP
ftr-398	624	22	age	age	NOUN
ftr-398	624	23	when	when	SCONJ
ftr-398	624	24	renouncing	renounce	VERB
ftr-398	624	25	u.s	u.s	PROPN
ftr-398	624	26	.	.	PROPN
ftr-398	624	27	citizenship	citizenship	NOUN
ftr-398	624	28	.	.	PUNCT
ftr-398	625	1	however	however	ADV
ftr-398	625	2	,	,	PUNCT
ftr-398	625	3	a	a	DET
ftr-398	625	4	minor	minor	ADJ
ftr-398	625	5	over	over	ADP
ftr-398	625	6	the	the	DET
ftr-398	625	7	age	age	NOUN
ftr-398	625	8	of	of	ADP
ftr-398	625	9	14	14	NUM
ftr-398	625	10	may	may	AUX
ftr-398	625	11	be	be	AUX
ftr-398	625	12	able	able	ADJ
ftr-398	625	13	to	to	PART
ftr-398	625	14	renounce	renounce	VERB
ftr-398	625	15	her	her	PRON
ftr-398	625	16	u.s	u.s	PROPN
ftr-398	625	17	.	.	PROPN
ftr-398	625	18	citizenship	citizenship	NOUN
ftr-398	625	19	before	before	ADP
ftr-398	625	20	a	a	DET
ftr-398	625	21	u.s	u.s	PROPN
ftr-398	625	22	.	.	PROPN
ftr-398	625	23	consular	consular	ADJ
ftr-398	625	24	officer	officer	NOUN
ftr-398	625	25	but	but	CCONJ
ftr-398	625	26	only	only	ADV
ftr-398	625	27	if	if	SCONJ
ftr-398	625	28	she	she	PRON
ftr-398	625	29	is	be	AUX
ftr-398	625	30	able	able	ADJ
ftr-398	625	31	to	to	PART
ftr-398	625	32	persuade	persuade	VERB
ftr-398	625	33	the	the	DET
ftr-398	625	34	u.s	u.s	PROPN
ftr-398	625	35	.	.	PROPN
ftr-398	625	36	consular	consular	ADJ
ftr-398	625	37	officer	officer	NOUN
ftr-398	625	38	that	that	PRON
ftr-398	625	39	she	she	PRON
ftr-398	625	40	fully	fully	ADV
ftr-398	625	41	understands	understand	VERB
ftr-398	625	42	the	the	DET
ftr-398	625	43	nature	nature	NOUN
ftr-398	625	44	and	and	CCONJ
ftr-398	625	45	the	the	DET
ftr-398	625	46	consequences	consequence	NOUN
ftr-398	625	47	of	of	ADP
ftr-398	625	48	renunciation	renunciation	NOUN
ftr-398	625	49	and	and	CCONJ
ftr-398	625	50	is	be	AUX
ftr-398	625	51	voluntarily	voluntarily	ADV
ftr-398	625	52	seeking	seek	VERB
ftr-398	625	53	to	to	PART
ftr-398	625	54	renounce	renounce	VERB
ftr-398	625	55	her	her	PRON
ftr-398	625	56	u.s	u.s	PROPN
ftr-398	625	57	.	.	PROPN
ftr-398	625	58	citizenship	citizenship	NOUN
ftr-398	625	59	.	.	PUNCT
ftr-398	626	1	parents	parent	NOUN
ftr-398	626	2	are	be	AUX
ftr-398	626	3	not	not	PART
ftr-398	626	4	authorized	authorize	VERB
ftr-398	626	5	by	by	ADP
ftr-398	626	6	these	these	DET
ftr-398	626	7	provisions	provision	NOUN
ftr-398	626	8	to	to	PART
ftr-398	626	9	renounce	renounce	VERB
ftr-398	626	10	their	their	PRON
ftr-398	626	11	minor	minor	ADJ
ftr-398	626	12	children	child	NOUN
ftr-398	626	13	’s	’s	PART
ftr-398	626	14	u.s	u.s	PROPN
ftr-398	626	15	.	.	PROPN
ftr-398	626	16	citizenship	citizenship	NOUN
ftr-398	626	17	.	.	PUNCT
ftr-398	627	1	see	see	VERB
ftr-398	627	2	8	8	NUM
ftr-398	627	3	u.s.c	u.s.c	ADJ
ftr-398	627	4	.	.	PUNCT
ftr-398	628	1	§	§	PROPN
ftr-398	628	2	1481(a	1481(a	NUM
ftr-398	628	3	)	)	PUNCT
ftr-398	628	4	.	.	PUNCT
ftr-398	629	1	34	34	NUM
ftr-398	629	2	florida	florida	PROPN
ftr-398	629	3	tax	tax	NOUN
ftr-398	629	4	review	review	NOUN
ftr-398	630	1	[	[	X
ftr-398	630	2	vol.7:1	vol.7:1	NOUN
ftr-398	630	3	for	for	ADP
ftr-398	630	4	”	"	PUNCT
ftr-398	630	5	any	any	PRON
ftr-398	630	6	of	of	ADP
ftr-398	630	7	the	the	DET
ftr-398	630	8	benefits	benefit	NOUN
ftr-398	630	9	resulting	result	VERB
ftr-398	630	10	from	from	ADP
ftr-398	630	11	their	their	PRON
ftr-398	630	12	stay	stay	NOUN
ftr-398	630	13	in	in	ADP
ftr-398	630	14	the	the	DET
ftr-398	630	15	u.s	u.s	PROPN
ftr-398	630	16	.	.	PROPN
ftr-398	630	17	however	however	ADV
ftr-398	630	18	,	,	PUNCT
ftr-398	630	19	there	there	PRON
ftr-398	630	20	is	be	VERB
ftr-398	630	21	no	no	DET
ftr-398	630	22	sound	sound	ADJ
ftr-398	630	23	reason	reason	NOUN
ftr-398	630	24	for	for	ADP
ftr-398	630	25	treating	treat	VERB
ftr-398	630	26	u.s	u.s	PROPN
ftr-398	630	27	.	.	PROPN
ftr-398	630	28	resident	resident	NOUN
ftr-398	630	29	aliens	alien	NOUN
ftr-398	630	30	differently	differently	ADV
ftr-398	630	31	from	from	ADP
ftr-398	630	32	u.s	u.s	PROPN
ftr-398	630	33	.	.	PROPN
ftr-398	630	34	citizens	citizen	NOUN
ftr-398	630	35	.	.	PUNCT
ftr-398	631	1	this	this	DET
ftr-398	631	2	discrepancy	discrepancy	NOUN
ftr-398	631	3	places	place	VERB
ftr-398	631	4	a	a	DET
ftr-398	631	5	heavy	heavy	ADJ
ftr-398	631	6	burden	burden	NOUN
ftr-398	631	7	on	on	ADP
ftr-398	631	8	many	many	ADJ
ftr-398	631	9	potential	potential	ADJ
ftr-398	631	10	immigrants	immigrant	NOUN
ftr-398	631	11	who	who	PRON
ftr-398	631	12	now	now	ADV
ftr-398	631	13	will	will	AUX
ftr-398	631	14	have	have	VERB
ftr-398	631	15	to	to	PART
ftr-398	631	16	seriously	seriously	ADV
ftr-398	631	17	contemplate	contemplate	VERB
ftr-398	631	18	their	their	PRON
ftr-398	631	19	long	long	ADJ
ftr-398	631	20	-	-	PUNCT
ftr-398	631	21	term	term	NOUN
ftr-398	631	22	future	future	NOUN
ftr-398	631	23	and	and	CCONJ
ftr-398	631	24	determine	determine	VERB
ftr-398	631	25	whether	whether	SCONJ
ftr-398	631	26	they	they	PRON
ftr-398	631	27	want	want	VERB
ftr-398	631	28	to	to	PART
ftr-398	631	29	remain	remain	VERB
ftr-398	631	30	in	in	ADP
ftr-398	631	31	the	the	DET
ftr-398	631	32	u.s	u.s	PROPN
ftr-398	631	33	.	.	PROPN
ftr-398	631	34	permanently	permanently	ADV
ftr-398	631	35	or	or	CCONJ
ftr-398	631	36	at	at	ADP
ftr-398	631	37	some	some	DET
ftr-398	631	38	point	point	NOUN
ftr-398	631	39	return	return	NOUN
ftr-398	631	40	to	to	ADP
ftr-398	631	41	their	their	PRON
ftr-398	631	42	home	home	NOUN
ftr-398	631	43	country	country	NOUN
ftr-398	631	44	.	.	PUNCT
ftr-398	632	1	tax	tax	NOUN
ftr-398	632	2	advisors	advisor	NOUN
ftr-398	632	3	should	should	AUX
ftr-398	632	4	take	take	VERB
ftr-398	632	5	great	great	ADJ
ftr-398	632	6	care	care	NOUN
ftr-398	632	7	in	in	ADP
ftr-398	632	8	explaining	explain	VERB
ftr-398	632	9	to	to	ADP
ftr-398	632	10	their	their	PRON
ftr-398	632	11	nonresident	nonresident	ADJ
ftr-398	632	12	alien	alien	ADJ
ftr-398	632	13	clients	client	NOUN
ftr-398	632	14	the	the	DET
ftr-398	632	15	ramifications	ramification	NOUN
ftr-398	632	16	of	of	ADP
ftr-398	632	17	becoming	become	VERB
ftr-398	632	18	a	a	DET
ftr-398	632	19	u.s	u.s	PROPN
ftr-398	632	20	.	.	PROPN
ftr-398	632	21	resident	resident	PROPN
ftr-398	632	22	alien	alien	PROPN
ftr-398	632	23	.	.	PUNCT
ftr-398	633	1	although	although	SCONJ
ftr-398	633	2	section	section	NOUN
ftr-398	633	3	877(c	877(c	PROPN
ftr-398	633	4	)	)	PUNCT
ftr-398	633	5	provides	provide	VERB
ftr-398	633	6	two	two	NUM
ftr-398	633	7	exceptions	exception	NOUN
ftr-398	633	8	for	for	ADP
ftr-398	633	9	u.s	u.s	PROPN
ftr-398	633	10	.	.	PROPN
ftr-398	633	11	citizens	citizen	NOUN
ftr-398	633	12	,	,	PUNCT
ftr-398	633	13	these	these	DET
ftr-398	633	14	exceptions	exception	NOUN
ftr-398	633	15	are	be	AUX
ftr-398	633	16	extremely	extremely	ADV
ftr-398	633	17	limited	limited	ADJ
ftr-398	633	18	.	.	PUNCT
ftr-398	634	1	in	in	ADP
ftr-398	634	2	practice	practice	NOUN
ftr-398	634	3	,	,	PUNCT
ftr-398	634	4	only	only	ADV
ftr-398	634	5	those	those	DET
ftr-398	634	6	u.s	u.s	PROPN
ftr-398	634	7	.	.	PROPN
ftr-398	634	8	citizens	citizen	NOUN
ftr-398	634	9	who	who	PRON
ftr-398	634	10	were	be	AUX
ftr-398	634	11	born	bear	VERB
ftr-398	634	12	to	to	ADP
ftr-398	634	13	one	one	NUM
ftr-398	634	14	u.s	u.s	PROPN
ftr-398	634	15	.	.	PROPN
ftr-398	634	16	parent	parent	NOUN
ftr-398	634	17	or	or	CCONJ
ftr-398	634	18	to	to	ADP
ftr-398	634	19	two	two	NUM
ftr-398	634	20	non	non	ADJ
ftr-398	634	21	-	-	ADJ
ftr-398	634	22	u.s	u.s	ADJ
ftr-398	634	23	.	.	PROPN
ftr-398	634	24	parents	parent	NOUN
ftr-398	634	25	and	and	CCONJ
ftr-398	634	26	resided	reside	VERB
ftr-398	634	27	almost	almost	ADV
ftr-398	634	28	exclusively	exclusively	ADV
ftr-398	634	29	outside	outside	ADP
ftr-398	634	30	of	of	ADP
ftr-398	634	31	the	the	DET
ftr-398	634	32	u.s	u.s	PROPN
ftr-398	634	33	.	.	PROPN
ftr-398	634	34	,	,	PUNCT
ftr-398	634	35	can	can	AUX
ftr-398	634	36	be	be	AUX
ftr-398	634	37	exempt	exempt	ADJ
ftr-398	634	38	from	from	ADP
ftr-398	634	39	the	the	DET
ftr-398	634	40	alternative	alternative	ADJ
ftr-398	634	41	method	method	NOUN
ftr-398	634	42	of	of	ADP
ftr-398	634	43	taxation	taxation	NOUN
ftr-398	634	44	following	follow	VERB
ftr-398	634	45	the	the	DET
ftr-398	634	46	loss	loss	NOUN
ftr-398	634	47	of	of	ADP
ftr-398	634	48	u.s	u.s	PROPN
ftr-398	634	49	.	.	PROPN
ftr-398	634	50	citizenship	citizenship	NOUN
ftr-398	634	51	.	.	PUNCT
ftr-398	635	1	a	a	DET
ftr-398	635	2	u.s	u.s	PROPN
ftr-398	635	3	.	.	PROPN
ftr-398	635	4	citizen121	citizen121	PROPN
ftr-398	635	5	who	who	PRON
ftr-398	635	6	is	be	AUX
ftr-398	635	7	a	a	DET
ftr-398	635	8	dual	dual	ADJ
ftr-398	635	9	citizen	citizen	NOUN
ftr-398	635	10	and	and	CCONJ
ftr-398	635	11	chose	choose	VERB
ftr-398	635	12	to	to	PART
ftr-398	635	13	accept	accept	VERB
ftr-398	635	14	the	the	DET
ftr-398	635	15	advantages	advantage	NOUN
ftr-398	635	16	offered	offer	VERB
ftr-398	635	17	by	by	ADP
ftr-398	635	18	the	the	DET
ftr-398	635	19	country	country	NOUN
ftr-398	635	20	of	of	ADP
ftr-398	635	21	her	her	PRON
ftr-398	635	22	other	other	ADJ
ftr-398	635	23	citizenship	citizenship	NOUN
ftr-398	635	24	seems	seem	VERB
ftr-398	635	25	to	to	PART
ftr-398	635	26	lack	lack	VERB
ftr-398	635	27	the	the	DET
ftr-398	635	28	requisite	requisite	ADJ
ftr-398	635	29	connection	connection	NOUN
ftr-398	635	30	to	to	ADP
ftr-398	635	31	the	the	DET
ftr-398	635	32	u.s.122	u.s.122	NOUN
ftr-398	635	33	the	the	DET
ftr-398	635	34	revised	revised	ADJ
ftr-398	635	35	exceptions	exception	NOUN
ftr-398	635	36	are	be	AUX
ftr-398	635	37	an	an	DET
ftr-398	635	38	improvement	improvement	NOUN
ftr-398	635	39	over	over	ADP
ftr-398	635	40	the	the	DET
ftr-398	635	41	hipaa	hipaa	NOUN
ftr-398	635	42	exceptions	exception	NOUN
ftr-398	635	43	in	in	ADP
ftr-398	635	44	that	that	SCONJ
ftr-398	635	45	they	they	PRON
ftr-398	635	46	eliminate	eliminate	VERB
ftr-398	635	47	significant	significant	ADJ
ftr-398	635	48	administrative	administrative	ADJ
ftr-398	635	49	burdens	burden	NOUN
ftr-398	635	50	present	present	ADJ
ftr-398	635	51	under	under	ADP
ftr-398	635	52	the	the	DET
ftr-398	635	53	ruling	rule	VERB
ftr-398	635	54	request	request	NOUN
ftr-398	635	55	system	system	NOUN
ftr-398	635	56	and	and	CCONJ
ftr-398	635	57	reduce	reduce	VERB
ftr-398	635	58	the	the	DET
ftr-398	635	59	potential	potential	NOUN
ftr-398	635	60	for	for	ADP
ftr-398	635	61	granting	grant	VERB
ftr-398	635	62	exceptions	exception	NOUN
ftr-398	635	63	to	to	ADP
ftr-398	635	64	persons	person	NOUN
ftr-398	635	65	who	who	PRON
ftr-398	635	66	have	have	VERB
ftr-398	635	67	the	the	DET
ftr-398	635	68	intention	intention	NOUN
ftr-398	635	69	of	of	ADP
ftr-398	635	70	avoiding	avoid	VERB
ftr-398	635	71	u.s	u.s	PROPN
ftr-398	635	72	.	.	PROPN
ftr-398	635	73	taxes	taxis	NOUN
ftr-398	635	74	.	.	PUNCT
ftr-398	636	1	however	however	ADV
ftr-398	636	2	,	,	PUNCT
ftr-398	636	3	the	the	DET
ftr-398	636	4	revised	revise	VERB
ftr-398	636	5	exceptions	exception	NOUN
ftr-398	636	6	subject	subject	ADJ
ftr-398	636	7	similarly	similarly	ADV
ftr-398	636	8	situated	situate	VERB
ftr-398	636	9	u.s	u.s	PROPN
ftr-398	636	10	.	.	PROPN
ftr-398	636	11	citizens	citizen	NOUN
ftr-398	636	12	and	and	CCONJ
ftr-398	636	13	resident	resident	ADJ
ftr-398	636	14	aliens	alien	NOUN
ftr-398	636	15	to	to	ADP
ftr-398	636	16	different	different	ADJ
ftr-398	636	17	standards	standard	NOUN
ftr-398	636	18	for	for	ADP
ftr-398	636	19	no	no	DET
ftr-398	636	20	apparent	apparent	ADJ
ftr-398	636	21	reason	reason	NOUN
ftr-398	636	22	.	.	PUNCT
ftr-398	637	1	a	a	DET
ftr-398	637	2	minor	minor	ADJ
ftr-398	637	3	renouncing	renounce	VERB
ftr-398	637	4	her	her	PRON
ftr-398	637	5	u.s	u.s	PROPN
ftr-398	637	6	.	.	PROPN
ftr-398	637	7	citizenship	citizenship	NOUN
ftr-398	637	8	before	before	ADP
ftr-398	637	9	the	the	DET
ftr-398	637	10	age	age	NOUN
ftr-398	637	11	of	of	ADP
ftr-398	637	12	18	18	NUM
ftr-398	637	13	½	½	NOUN
ftr-398	637	14	could	could	AUX
ftr-398	637	15	have	have	AUX
ftr-398	637	16	resided	reside	VERB
ftr-398	637	17	in	in	ADP
ftr-398	637	18	the	the	DET
ftr-398	637	19	u.s	u.s	PROPN
ftr-398	637	20	.	.	PROPN
ftr-398	637	21	for	for	ADP
ftr-398	637	22	up	up	ADP
ftr-398	637	23	to	to	PART
ftr-398	637	24	eight	eight	NUM
ftr-398	637	25	years	year	NOUN
ftr-398	637	26	and	and	CCONJ
ftr-398	637	27	still	still	ADV
ftr-398	637	28	qualify	qualify	VERB
ftr-398	637	29	for	for	ADP
ftr-398	637	30	the	the	DET
ftr-398	637	31	exception	exception	NOUN
ftr-398	637	32	,	,	PUNCT
ftr-398	637	33	whereas	whereas	SCONJ
ftr-398	637	34	a	a	DET
ftr-398	637	35	long	long	ADJ
ftr-398	637	36	-	-	PUNCT
ftr-398	637	37	term	term	NOUN
ftr-398	637	38	u.s	u.s	PROPN
ftr-398	637	39	.	.	PROPN
ftr-398	637	40	resident	resident	NOUN
ftr-398	637	41	residing	reside	VERB
ftr-398	637	42	in	in	ADP
ftr-398	637	43	the	the	DET
ftr-398	637	44	u.s	u.s	PROPN
ftr-398	637	45	.	.	PROPN
ftr-398	637	46	for	for	ADP
ftr-398	637	47	eight	eight	NUM
ftr-398	637	48	years	year	NOUN
ftr-398	637	49	would	would	AUX
ftr-398	637	50	not	not	PART
ftr-398	637	51	qualify	qualify	VERB
ftr-398	637	52	for	for	ADP
ftr-398	637	53	the	the	DET
ftr-398	637	54	exception	exception	NOUN
ftr-398	637	55	.	.	PUNCT
ftr-398	638	1	to	to	PART
ftr-398	638	2	further	far	ADV
ftr-398	638	3	complicate	complicate	VERB
ftr-398	638	4	the	the	DET
ftr-398	638	5	expatriation	expatriation	NOUN
ftr-398	638	6	provisions	provision	NOUN
ftr-398	638	7	,	,	PUNCT
ftr-398	638	8	new	new	ADJ
ftr-398	638	9	section	section	NOUN
ftr-398	638	10	877(g	877(g	PROPN
ftr-398	638	11	)	)	PUNCT
ftr-398	638	12	subjects	subject	VERB
ftr-398	638	13	those	those	DET
ftr-398	638	14	expatriates	expatriate	NOUN
ftr-398	638	15	subject	subject	ADJ
ftr-398	638	16	to	to	ADP
ftr-398	638	17	the	the	DET
ftr-398	638	18	alternative	alternative	ADJ
ftr-398	638	19	method	method	NOUN
ftr-398	638	20	of	of	ADP
ftr-398	638	21	taxation	taxation	NOUN
ftr-398	638	22	who	who	PRON
ftr-398	638	23	return	return	VERB
ftr-398	638	24	to	to	ADP
ftr-398	638	25	the	the	DET
ftr-398	638	26	u.s	u.s	PROPN
ftr-398	638	27	.	.	PROPN
ftr-398	638	28	and	and	CCONJ
ftr-398	638	29	remain	remain	VERB
ftr-398	638	30	here	here	ADV
ftr-398	638	31	for	for	ADP
ftr-398	638	32	more	more	ADJ
ftr-398	638	33	than	than	ADP
ftr-398	638	34	thirty	thirty	NUM
ftr-398	638	35	days	day	NOUN
ftr-398	638	36	in	in	ADP
ftr-398	638	37	any	any	DET
ftr-398	638	38	given	give	VERB
ftr-398	638	39	calendar	calendar	NOUN
ftr-398	638	40	year	year	NOUN
ftr-398	638	41	to	to	ADP
ftr-398	638	42	full	full	ADJ
ftr-398	638	43	u.s	u.s	PROPN
ftr-398	638	44	.	.	PROPN
ftr-398	638	45	taxation	taxation	NOUN
ftr-398	638	46	for	for	ADP
ftr-398	638	47	that	that	DET
ftr-398	638	48	year	year	NOUN
ftr-398	638	49	.	.	PUNCT
ftr-398	639	1	up	up	ADP
ftr-398	639	2	to	to	PART
ftr-398	639	3	thirty	thirty	NUM
ftr-398	639	4	days	day	NOUN
ftr-398	639	5	spent	spend	VERB
ftr-398	639	6	in123	in123	NOUN
ftr-398	639	7	the	the	DET
ftr-398	639	8	u.s	u.s	PROPN
ftr-398	639	9	.	.	PROPN
ftr-398	639	10	for	for	ADP
ftr-398	639	11	employment	employment	NOUN
ftr-398	639	12	purposes	purpose	NOUN
ftr-398	639	13	by	by	ADP
ftr-398	639	14	(	(	PUNCT
ftr-398	639	15	1	1	X
ftr-398	639	16	)	)	PUNCT
ftr-398	639	17	an	an	DET
ftr-398	639	18	expatriate	expatriate	NOUN
ftr-398	639	19	who	who	PRON
ftr-398	639	20	becomes	become	VERB
ftr-398	639	21	a	a	DET
ftr-398	639	22	citizen	citizen	NOUN
ftr-398	639	23	or	or	CCONJ
ftr-398	639	24	resident	resident	NOUN
ftr-398	639	25	of	of	ADP
ftr-398	639	26	a	a	DET
ftr-398	639	27	country	country	NOUN
ftr-398	639	28	in	in	ADP
ftr-398	639	29	which	which	PRON
ftr-398	639	30	such	such	ADJ
ftr-398	639	31	person	person	NOUN
ftr-398	639	32	,	,	PUNCT
ftr-398	639	33	her	her	PRON
ftr-398	639	34	spouse	spouse	NOUN
ftr-398	639	35	or	or	CCONJ
ftr-398	639	36	either	either	PRON
ftr-398	639	37	of	of	ADP
ftr-398	639	38	her	her	PRON
ftr-398	639	39	parents	parent	NOUN
ftr-398	639	40	was	be	AUX
ftr-398	639	41	born	bear	VERB
ftr-398	639	42	,	,	PUNCT
ftr-398	639	43	provided	provide	VERB
ftr-398	639	44	that	that	SCONJ
ftr-398	639	45	the	the	DET
ftr-398	639	46	person	person	NOUN
ftr-398	639	47	is	be	AUX
ftr-398	639	48	fully	fully	ADV
ftr-398	639	49	liable	liable	ADJ
ftr-398	639	50	for	for	ADP
ftr-398	639	51	income	income	NOUN
ftr-398	639	52	in	in	ADP
ftr-398	639	53	that	that	DET
ftr-398	639	54	county	county	NOUN
ftr-398	639	55	,	,	PUNCT
ftr-398	639	56	or	or	CCONJ
ftr-398	639	57	by	by	ADP
ftr-398	639	58	(	(	PUNCT
ftr-398	639	59	2	2	X
ftr-398	639	60	)	)	PUNCT
ftr-398	639	61	a	a	DET
ftr-398	639	62	person	person	NOUN
ftr-398	639	63	who	who	PRON
ftr-398	639	64	was	be	AUX
ftr-398	639	65	present	present	ADJ
ftr-398	639	66	in	in	ADP
ftr-398	639	67	the	the	DET
ftr-398	639	68	u.s	u.s	PROPN
ftr-398	639	69	.	.	PROPN
ftr-398	639	70	for	for	ADP
ftr-398	639	71	no	no	DET
ftr-398	639	72	more	more	ADJ
ftr-398	639	73	than	than	ADP
ftr-398	639	74	thirty	thirty	NUM
ftr-398	639	75	days	day	NOUN
ftr-398	639	76	during	during	ADP
ftr-398	639	77	each	each	DET
ftr-398	639	78	year	year	NOUN
ftr-398	639	79	in	in	ADP
ftr-398	639	80	the	the	DET
ftr-398	639	81	ten	ten	NUM
ftr-398	639	82	-	-	PUNCT
ftr-398	639	83	year	year	NOUN
ftr-398	639	84	period	period	NOUN
ftr-398	639	85	ending	end	VERB
ftr-398	639	86	on	on	ADP
ftr-398	639	87	the	the	DET
ftr-398	639	88	date	date	NOUN
ftr-398	639	89	of	of	ADP
ftr-398	639	90	citizenship	citizenship	NOUN
ftr-398	639	91	relinquishment	relinquishment	NOUN
ftr-398	639	92	or	or	CCONJ
ftr-398	639	93	residency	residency	NOUN
ftr-398	639	94	termination	termination	NOUN
ftr-398	639	95	,	,	PUNCT
ftr-398	639	96	will	will	AUX
ftr-398	639	97	not	not	PART
ftr-398	639	98	be	be	AUX
ftr-398	639	99	counted	count	VERB
ftr-398	639	100	for	for	ADP
ftr-398	639	101	121	121	NUM
ftr-398	639	102	.	.	PUNCT
ftr-398	640	1	irc	irc	PROPN
ftr-398	640	2	§	§	ADJ
ftr-398	640	3	877(c)(2	877(c)(2	NOUN
ftr-398	640	4	)	)	PUNCT
ftr-398	640	5	.	.	PUNCT
ftr-398	641	1	under	under	ADP
ftr-398	641	2	the	the	DET
ftr-398	641	3	dual	dual	ADJ
ftr-398	641	4	citizen	citizen	NOUN
ftr-398	641	5	exception	exception	NOUN
ftr-398	641	6	,	,	PUNCT
ftr-398	641	7	a	a	DET
ftr-398	641	8	u.s	u.s	PROPN
ftr-398	641	9	.	.	PROPN
ftr-398	641	10	citizen	citizen	NOUN
ftr-398	641	11	with	with	ADP
ftr-398	641	12	two	two	NUM
ftr-398	641	13	u.s	u.s	PROPN
ftr-398	641	14	.	.	PROPN
ftr-398	641	15	citizen	citizen	PROPN
ftr-398	641	16	parents	parent	NOUN
ftr-398	641	17	who	who	PRON
ftr-398	641	18	have	have	AUX
ftr-398	641	19	not	not	PART
ftr-398	641	20	resided	reside	VERB
ftr-398	641	21	in	in	ADP
ftr-398	641	22	the	the	DET
ftr-398	641	23	u.s	u.s	PROPN
ftr-398	641	24	.	.	PROPN
ftr-398	641	25	can	can	AUX
ftr-398	641	26	technically	technically	ADV
ftr-398	641	27	qualify	qualify	VERB
ftr-398	641	28	if	if	SCONJ
ftr-398	641	29	all	all	DET
ftr-398	641	30	the	the	DET
ftr-398	641	31	other	other	ADJ
ftr-398	641	32	requirements	requirement	NOUN
ftr-398	641	33	are	be	AUX
ftr-398	641	34	met	meet	VERB
ftr-398	641	35	.	.	PUNCT
ftr-398	642	1	irc	irc	PROPN
ftr-398	642	2	§	§	ADJ
ftr-398	642	3	877(c)(2	877(c)(2	PROPN
ftr-398	642	4	)	)	PUNCT
ftr-398	642	5	.	.	PUNCT
ftr-398	643	1	122	122	NUM
ftr-398	643	2	.	.	PUNCT
ftr-398	643	3	see	see	VERB
ftr-398	643	4	irc	irc	PROPN
ftr-398	643	5	§	§	PROPN
ftr-398	643	6	877(c)(2	877(c)(2	NOUN
ftr-398	643	7	)	)	PUNCT
ftr-398	643	8	.	.	PUNCT
ftr-398	644	1	123	123	NUM
ftr-398	644	2	.	.	PUNCT
ftr-398	645	1	irc	irc	PROPN
ftr-398	645	2	§	§	PROPN
ftr-398	645	3	877(g	877(g	PROPN
ftr-398	645	4	)	)	PUNCT
ftr-398	645	5	.	.	PUNCT
ftr-398	646	1	2005	2005	NUM
ftr-398	646	2	is	be	AUX
ftr-398	646	3	the	the	DET
ftr-398	646	4	nation	nation	NOUN
ftr-398	646	5	of	of	ADP
ftr-398	646	6	immigrants	immigrant	NOUN
ftr-398	646	7	punishing	punish	VERB
ftr-398	646	8	its	its	PRON
ftr-398	646	9	emigrants	emigrant	NOUN
ftr-398	646	10	35	35	NUM
ftr-398	646	11	determining	determine	VERB
ftr-398	646	12	the	the	DET
ftr-398	646	13	individual	individual	NOUN
ftr-398	646	14	’s	’s	PART
ftr-398	646	15	physical	physical	ADJ
ftr-398	646	16	presence	presence	NOUN
ftr-398	646	17	.	.	PUNCT
ftr-398	647	1	this	this	PRON
ftr-398	647	2	is	be	AUX
ftr-398	647	3	a	a	DET
ftr-398	647	4	dramatic	dramatic	ADJ
ftr-398	647	5	change124	change124	PROPN
ftr-398	647	6	from	from	ADP
ftr-398	647	7	the	the	DET
ftr-398	647	8	prior	prior	ADJ
ftr-398	647	9	rules	rule	NOUN
ftr-398	647	10	,	,	PUNCT
ftr-398	647	11	which	which	PRON
ftr-398	647	12	generally	generally	ADV
ftr-398	647	13	followed	follow	VERB
ftr-398	647	14	the	the	DET
ftr-398	647	15	substantial	substantial	ADJ
ftr-398	647	16	presence	presence	NOUN
ftr-398	647	17	test	test	NOUN
ftr-398	647	18	for	for	ADP
ftr-398	647	19	subjecting	subject	VERB
ftr-398	647	20	an	an	DET
ftr-398	647	21	expatriate	expatriate	NOUN
ftr-398	647	22	to	to	ADP
ftr-398	647	23	full	full	ADJ
ftr-398	647	24	u.s	u.s	PROPN
ftr-398	647	25	.	.	PROPN
ftr-398	647	26	taxation	taxation	NOUN
ftr-398	647	27	.	.	PUNCT
ftr-398	648	1	subjecting	subject	VERB
ftr-398	648	2	former	former	ADJ
ftr-398	648	3	u.s	u.s	PROPN
ftr-398	648	4	.	.	PROPN
ftr-398	648	5	citizens	citizen	NOUN
ftr-398	648	6	and	and	CCONJ
ftr-398	648	7	long	long	ADJ
ftr-398	648	8	-	-	PUNCT
ftr-398	648	9	term	term	NOUN
ftr-398	648	10	u.s	u.s	PROPN
ftr-398	648	11	.	.	PROPN
ftr-398	648	12	resident	resident	NOUN
ftr-398	648	13	aliens	alien	NOUN
ftr-398	648	14	to	to	ADP
ftr-398	648	15	u.s	u.s	PROPN
ftr-398	648	16	.	.	PROPN
ftr-398	648	17	tax	tax	NOUN
ftr-398	648	18	on	on	ADP
ftr-398	648	19	their	their	PRON
ftr-398	648	20	worldwide	worldwide	ADJ
ftr-398	648	21	income	income	NOUN
ftr-398	648	22	is	be	AUX
ftr-398	648	23	fundamentally	fundamentally	ADV
ftr-398	648	24	unfair	unfair	ADJ
ftr-398	648	25	.	.	PUNCT
ftr-398	649	1	most	most	ADJ
ftr-398	649	2	,	,	PUNCT
ftr-398	649	3	if	if	SCONJ
ftr-398	649	4	not	not	PART
ftr-398	649	5	all	all	PRON
ftr-398	649	6	,	,	PUNCT
ftr-398	649	7	former	former	ADJ
ftr-398	649	8	u.s	u.s	PROPN
ftr-398	649	9	.	.	PROPN
ftr-398	649	10	citizens	citizen	NOUN
ftr-398	649	11	and	and	CCONJ
ftr-398	649	12	long	long	ADJ
ftr-398	649	13	-	-	PUNCT
ftr-398	649	14	term	term	NOUN
ftr-398	649	15	u.s	u.s	PROPN
ftr-398	649	16	.	.	PROPN
ftr-398	649	17	resident	resident	ADJ
ftr-398	649	18	aliens	alien	NOUN
ftr-398	649	19	will	will	AUX
ftr-398	649	20	be	be	AUX
ftr-398	649	21	bona	bona	ADJ
ftr-398	649	22	fide	fide	ADJ
ftr-398	649	23	tax	tax	NOUN
ftr-398	649	24	residents	resident	NOUN
ftr-398	649	25	of	of	ADP
ftr-398	649	26	their	their	PRON
ftr-398	649	27	chosen	choose	VERB
ftr-398	649	28	countries	country	NOUN
ftr-398	649	29	of	of	ADP
ftr-398	649	30	residence	residence	NOUN
ftr-398	649	31	and	and	CCONJ
ftr-398	649	32	will	will	AUX
ftr-398	649	33	be	be	AUX
ftr-398	649	34	subject	subject	ADJ
ftr-398	649	35	to	to	ADP
ftr-398	649	36	full	full	ADJ
ftr-398	649	37	taxation	taxation	NOUN
ftr-398	649	38	in	in	ADP
ftr-398	649	39	that	that	DET
ftr-398	649	40	country	country	NOUN
ftr-398	649	41	.	.	PUNCT
ftr-398	650	1	subjecting	subject	VERB
ftr-398	650	2	them	they	PRON
ftr-398	650	3	to	to	ADP
ftr-398	650	4	full	full	ADJ
ftr-398	650	5	u.s	u.s	PROPN
ftr-398	650	6	.	.	PROPN
ftr-398	650	7	taxation	taxation	NOUN
ftr-398	650	8	on	on	ADP
ftr-398	650	9	the	the	DET
ftr-398	650	10	basis	basis	NOUN
ftr-398	650	11	of	of	ADP
ftr-398	650	12	such	such	ADJ
ftr-398	650	13	limited	limited	ADJ
ftr-398	650	14	presence	presence	NOUN
ftr-398	650	15	in	in	ADP
ftr-398	650	16	the	the	DET
ftr-398	650	17	u.s	u.s	PROPN
ftr-398	650	18	.	.	PROPN
ftr-398	650	19	will	will	AUX
ftr-398	650	20	strongly	strongly	ADV
ftr-398	650	21	discourage	discourage	VERB
ftr-398	650	22	former	former	ADJ
ftr-398	650	23	u.s	u.s	PROPN
ftr-398	650	24	.	.	PROPN
ftr-398	650	25	persons	person	NOUN
ftr-398	650	26	from	from	ADP
ftr-398	650	27	returning	return	VERB
ftr-398	650	28	to	to	PART
ftr-398	650	29	visit	visit	VERB
ftr-398	650	30	friends	friend	NOUN
ftr-398	650	31	or	or	CCONJ
ftr-398	650	32	family	family	NOUN
ftr-398	650	33	or	or	CCONJ
ftr-398	650	34	to	to	PART
ftr-398	650	35	conduct	conduct	VERB
ftr-398	650	36	business	business	NOUN
ftr-398	650	37	.	.	PUNCT
ftr-398	651	1	this	this	DET
ftr-398	651	2	provision	provision	NOUN
ftr-398	651	3	in	in	ADP
ftr-398	651	4	particular	particular	ADJ
ftr-398	651	5	can	can	AUX
ftr-398	651	6	not	not	PART
ftr-398	651	7	be	be	AUX
ftr-398	651	8	viewed	view	VERB
ftr-398	651	9	as	as	ADP
ftr-398	651	10	comporting	comport	VERB
ftr-398	651	11	with	with	ADP
ftr-398	651	12	international	international	ADJ
ftr-398	651	13	tax	tax	NOUN
ftr-398	651	14	policy	policy	NOUN
ftr-398	651	15	standards	standard	NOUN
ftr-398	651	16	.	.	PUNCT
ftr-398	652	1	in	in	ADP
ftr-398	652	2	fact	fact	NOUN
ftr-398	652	3	,	,	PUNCT
ftr-398	652	4	the	the	DET
ftr-398	652	5	existence	existence	NOUN
ftr-398	652	6	of	of	ADP
ftr-398	652	7	an	an	DET
ftr-398	652	8	expatriation	expatriation	NOUN
ftr-398	652	9	regime	regime	NOUN
ftr-398	652	10	in	in	ADP
ftr-398	652	11	itself	itself	PRON
ftr-398	652	12	breaks	break	VERB
ftr-398	652	13	with	with	ADP
ftr-398	652	14	international	international	ADJ
ftr-398	652	15	tax	tax	NOUN
ftr-398	652	16	standards	standard	NOUN
ftr-398	652	17	.	.	PUNCT
ftr-398	653	1	the	the	DET
ftr-398	653	2	u.s	u.s	PROPN
ftr-398	653	3	.	.	PROPN
ftr-398	653	4	taxation	taxation	NOUN
ftr-398	653	5	of	of	ADP
ftr-398	653	6	an	an	DET
ftr-398	653	7	expatriate	expatriate	NOUN
ftr-398	653	8	’s	’s	PART
ftr-398	653	9	worldwide	worldwide	ADJ
ftr-398	653	10	income	income	NOUN
ftr-398	653	11	is	be	AUX
ftr-398	653	12	also125	also125	ADV
ftr-398	653	13	likely	likely	ADJ
ftr-398	653	14	to	to	PART
ftr-398	653	15	result	result	VERB
ftr-398	653	16	in	in	ADP
ftr-398	653	17	double	double	ADJ
ftr-398	653	18	taxation	taxation	NOUN
ftr-398	653	19	,	,	PUNCT
ftr-398	653	20	although	although	SCONJ
ftr-398	653	21	some	some	DET
ftr-398	653	22	limited	limited	ADJ
ftr-398	653	23	u.s	u.s	PROPN
ftr-398	653	24	.	.	PROPN
ftr-398	653	25	tax	tax	NOUN
ftr-398	653	26	credits	credit	NOUN
ftr-398	653	27	are	be	AUX
ftr-398	653	28	available	available	ADJ
ftr-398	653	29	to	to	PART
ftr-398	653	30	remedy	remedy	VERB
ftr-398	653	31	the	the	DET
ftr-398	653	32	double	double	ADJ
ftr-398	653	33	-	-	PUNCT
ftr-398	653	34	tax	tax	NOUN
ftr-398	653	35	effect	effect	NOUN
ftr-398	653	36	.	.	PUNCT
ftr-398	654	1	126	126	NUM
ftr-398	654	2	section	section	NOUN
ftr-398	654	3	877(g	877(g	PROPN
ftr-398	654	4	)	)	PUNCT
ftr-398	654	5	has	have	VERB
ftr-398	654	6	the	the	DET
ftr-398	654	7	potential	potential	NOUN
ftr-398	654	8	to	to	PART
ftr-398	654	9	be	be	AUX
ftr-398	654	10	a	a	DET
ftr-398	654	11	true	true	ADJ
ftr-398	654	12	revenue	revenue	NOUN
ftr-398	654	13	raiser	raiser	NOUN
ftr-398	654	14	.	.	PUNCT
ftr-398	655	1	the	the	DET
ftr-398	655	2	threshold	threshold	NOUN
ftr-398	655	3	for	for	ADP
ftr-398	655	4	triggering	trigger	VERB
ftr-398	655	5	u.s	u.s	PROPN
ftr-398	655	6	.	.	PROPN
ftr-398	655	7	taxation	taxation	NOUN
ftr-398	655	8	as	as	ADP
ftr-398	655	9	a	a	DET
ftr-398	655	10	u.s	u.s	PROPN
ftr-398	655	11	.	.	PROPN
ftr-398	655	12	person	person	NOUN
ftr-398	655	13	is	be	AUX
ftr-398	655	14	so	so	ADV
ftr-398	655	15	low	low	ADJ
ftr-398	655	16	that	that	SCONJ
ftr-398	655	17	it	it	PRON
ftr-398	655	18	will	will	AUX
ftr-398	655	19	be	be	AUX
ftr-398	655	20	practically	practically	ADV
ftr-398	655	21	impossible	impossible	ADJ
ftr-398	655	22	for	for	SCONJ
ftr-398	655	23	any	any	DET
ftr-398	655	24	former	former	ADJ
ftr-398	655	25	u.s	u.s	PROPN
ftr-398	655	26	.	.	PROPN
ftr-398	655	27	citizen	citizen	PROPN
ftr-398	655	28	with	with	ADP
ftr-398	655	29	family	family	NOUN
ftr-398	655	30	,	,	PUNCT
ftr-398	655	31	friends	friend	NOUN
ftr-398	655	32	,	,	PUNCT
ftr-398	655	33	or	or	CCONJ
ftr-398	655	34	business	business	NOUN
ftr-398	655	35	connection	connection	NOUN
ftr-398	655	36	in	in	ADP
ftr-398	655	37	the	the	DET
ftr-398	655	38	u.s	u.s	PROPN
ftr-398	655	39	.	.	PROPN
ftr-398	655	40	to	to	PART
ftr-398	655	41	avoid	avoid	VERB
ftr-398	655	42	.	.	PUNCT
ftr-398	656	1	the	the	DET
ftr-398	656	2	language	language	NOUN
ftr-398	656	3	of	of	ADP
ftr-398	656	4	section	section	NOUN
ftr-398	656	5	877(g	877(g	PROPN
ftr-398	656	6	)	)	PUNCT
ftr-398	656	7	makes	make	VERB
ftr-398	656	8	it	it	PRON
ftr-398	656	9	clear	clear	ADJ
ftr-398	656	10	that	that	SCONJ
ftr-398	656	11	those	those	DET
ftr-398	656	12	expatriates	expatriate	NOUN
ftr-398	656	13	who	who	PRON
ftr-398	656	14	are	be	AUX
ftr-398	656	15	subject	subject	ADJ
ftr-398	656	16	to	to	ADP
ftr-398	656	17	section	section	NOUN
ftr-398	656	18	877	877	NUM
ftr-398	656	19	only	only	ADV
ftr-398	656	20	as	as	ADP
ftr-398	656	21	a	a	DET
ftr-398	656	22	result	result	NOUN
ftr-398	656	23	of	of	ADP
ftr-398	656	24	their	their	PRON
ftr-398	656	25	failure	failure	NOUN
ftr-398	656	26	to	to	PART
ftr-398	656	27	certify	certify	VERB
ftr-398	656	28	that	that	SCONJ
ftr-398	656	29	they	they	PRON
ftr-398	656	30	have	have	AUX
ftr-398	656	31	met	meet	VERB
ftr-398	656	32	their	their	PRON
ftr-398	656	33	u.s	u.s	PROPN
ftr-398	656	34	.	.	PROPN
ftr-398	656	35	tax	tax	NOUN
ftr-398	656	36	obligations	obligation	NOUN
ftr-398	656	37	for	for	ADP
ftr-398	656	38	the	the	DET
ftr-398	656	39	five	five	NUM
ftr-398	656	40	years	year	NOUN
ftr-398	656	41	preceding	precede	VERB
ftr-398	656	42	expatriation	expatriation	NOUN
ftr-398	656	43	will	will	AUX
ftr-398	656	44	also	also	ADV
ftr-398	656	45	be	be	AUX
ftr-398	656	46	taxed	tax	VERB
ftr-398	656	47	as	as	ADP
ftr-398	656	48	u.s	u.s	PROPN
ftr-398	656	49	.	.	PROPN
ftr-398	656	50	resident	resident	NOUN
ftr-398	656	51	aliens	alien	NOUN
ftr-398	656	52	in	in	ADP
ftr-398	656	53	any	any	DET
ftr-398	656	54	calendar	calendar	NOUN
ftr-398	656	55	year	year	NOUN
ftr-398	656	56	in	in	ADP
ftr-398	656	57	which	which	PRON
ftr-398	656	58	they	they	PRON
ftr-398	656	59	spend	spend	VERB
ftr-398	656	60	more	more	ADJ
ftr-398	656	61	than	than	ADP
ftr-398	656	62	thirty	thirty	NUM
ftr-398	656	63	days	day	NOUN
ftr-398	656	64	in	in	ADP
ftr-398	656	65	the	the	DET
ftr-398	656	66	u.s	u.s	PROPN
ftr-398	656	67	.	.	PROPN
ftr-398	656	68	during	during	ADP
ftr-398	656	69	the	the	DET
ftr-398	656	70	ten	ten	NUM
ftr-398	656	71	-	-	PUNCT
ftr-398	656	72	year	year	NOUN
ftr-398	656	73	period	period	NOUN
ftr-398	656	74	following	follow	VERB
ftr-398	656	75	expatriation	expatriation	NOUN
ftr-398	656	76	.	.	PUNCT
ftr-398	657	1	127	127	NUM
ftr-398	657	2	there	there	PRON
ftr-398	657	3	is	be	VERB
ftr-398	657	4	one	one	NUM
ftr-398	657	5	practical	practical	ADJ
ftr-398	657	6	way	way	NOUN
ftr-398	657	7	a	a	DET
ftr-398	657	8	long	long	ADJ
ftr-398	657	9	-	-	PUNCT
ftr-398	657	10	term	term	NOUN
ftr-398	657	11	u.s	u.s	PROPN
ftr-398	657	12	.	.	PROPN
ftr-398	657	13	resident	resident	PROPN
ftr-398	657	14	alien	alien	NOUN
ftr-398	657	15	contemplating	contemplate	VERB
ftr-398	657	16	the	the	DET
ftr-398	657	17	termination	termination	NOUN
ftr-398	657	18	of	of	ADP
ftr-398	657	19	her	her	PRON
ftr-398	657	20	u.s	u.s	PROPN
ftr-398	657	21	.	.	PROPN
ftr-398	657	22	residency	residency	NOUN
ftr-398	657	23	may	may	AUX
ftr-398	657	24	be	be	AUX
ftr-398	657	25	able	able	ADJ
ftr-398	657	26	to	to	PART
ftr-398	657	27	avoid	avoid	VERB
ftr-398	657	28	124	124	NUM
ftr-398	657	29	.	.	PUNCT
ftr-398	658	1	i	i	PRON
ftr-398	658	2	d.	d.	PROPN
ftr-398	658	3	for	for	ADP
ftr-398	658	4	the	the	DET
ftr-398	658	5	purpose	purpose	NOUN
ftr-398	658	6	of	of	ADP
ftr-398	658	7	this	this	DET
ftr-398	658	8	provision	provision	NOUN
ftr-398	658	9	,	,	PUNCT
ftr-398	658	10	days	day	NOUN
ftr-398	658	11	an	an	DET
ftr-398	658	12	individual	individual	NOUN
ftr-398	658	13	spends	spend	VERB
ftr-398	658	14	in	in	ADP
ftr-398	658	15	the	the	DET
ftr-398	658	16	u.s	u.s	PROPN
ftr-398	658	17	.	.	PROPN
ftr-398	658	18	as	as	ADP
ftr-398	658	19	a	a	DET
ftr-398	658	20	result	result	NOUN
ftr-398	658	21	of	of	ADP
ftr-398	658	22	a	a	DET
ftr-398	658	23	medical	medical	ADJ
ftr-398	658	24	condition	condition	NOUN
ftr-398	658	25	that	that	PRON
ftr-398	658	26	arose	arise	VERB
ftr-398	658	27	while	while	SCONJ
ftr-398	658	28	such	such	ADJ
ftr-398	658	29	individual	individual	NOUN
ftr-398	658	30	was	be	AUX
ftr-398	658	31	present	present	ADJ
ftr-398	658	32	in	in	ADP
ftr-398	658	33	the	the	DET
ftr-398	658	34	u.s	u.s	PROPN
ftr-398	658	35	.	.	PROPN
ftr-398	658	36	will	will	AUX
ftr-398	658	37	not	not	PART
ftr-398	658	38	be	be	AUX
ftr-398	658	39	counted	count	VERB
ftr-398	658	40	.	.	PUNCT
ftr-398	659	1	this	this	DET
ftr-398	659	2	exception	exception	NOUN
ftr-398	659	3	is	be	AUX
ftr-398	659	4	similar	similar	ADJ
ftr-398	659	5	to	to	ADP
ftr-398	659	6	the	the	DET
ftr-398	659	7	exception	exception	NOUN
ftr-398	659	8	allowed	allow	VERB
ftr-398	659	9	under	under	ADP
ftr-398	659	10	the	the	DET
ftr-398	659	11	substantial	substantial	ADJ
ftr-398	659	12	presence	presence	NOUN
ftr-398	659	13	test	test	NOUN
ftr-398	659	14	.	.	PUNCT
ftr-398	660	1	125	125	NUM
ftr-398	660	2	.	.	PUNCT
ftr-398	661	1	most	most	ADJ
ftr-398	661	2	countries	country	NOUN
ftr-398	661	3	do	do	AUX
ftr-398	661	4	not	not	PART
ftr-398	661	5	have	have	VERB
ftr-398	661	6	an	an	DET
ftr-398	661	7	expatriation	expatriation	NOUN
ftr-398	661	8	tax	tax	NOUN
ftr-398	661	9	regime	regime	NOUN
ftr-398	661	10	,	,	PUNCT
ftr-398	661	11	allowing	allow	VERB
ftr-398	661	12	their	their	PRON
ftr-398	661	13	citizens	citizen	NOUN
ftr-398	661	14	and	and	CCONJ
ftr-398	661	15	residents	resident	NOUN
ftr-398	661	16	to	to	PART
ftr-398	661	17	expatriate	expatriate	VERB
ftr-398	661	18	without	without	ADP
ftr-398	661	19	a	a	DET
ftr-398	661	20	tax	tax	NOUN
ftr-398	661	21	cost	cost	NOUN
ftr-398	661	22	.	.	PUNCT
ftr-398	662	1	germany	germany	PROPN
ftr-398	662	2	has	have	VERB
ftr-398	662	3	a	a	DET
ftr-398	662	4	limited	limited	ADJ
ftr-398	662	5	expatriation	expatriation	NOUN
ftr-398	662	6	regime	regime	NOUN
ftr-398	662	7	pursuant	pursuant	ADJ
ftr-398	662	8	to	to	ADP
ftr-398	662	9	which	which	PRON
ftr-398	662	10	those	those	DET
ftr-398	662	11	german	german	ADJ
ftr-398	662	12	citizens	citizen	NOUN
ftr-398	662	13	who	who	PRON
ftr-398	662	14	were	be	AUX
ftr-398	662	15	german	german	ADJ
ftr-398	662	16	tax	tax	NOUN
ftr-398	662	17	residents	resident	NOUN
ftr-398	662	18	for	for	ADP
ftr-398	662	19	at	at	ADV
ftr-398	662	20	least	least	ADV
ftr-398	662	21	five	five	NUM
ftr-398	662	22	years	year	NOUN
ftr-398	662	23	during	during	ADP
ftr-398	662	24	the	the	DET
ftr-398	662	25	ten	ten	NUM
ftr-398	662	26	-	-	PUNCT
ftr-398	662	27	year	year	NOUN
ftr-398	662	28	period	period	NOUN
ftr-398	662	29	preceding	precede	VERB
ftr-398	662	30	expatriation	expatriation	NOUN
ftr-398	662	31	and	and	CCONJ
ftr-398	662	32	who	who	PRON
ftr-398	662	33	emigrate	emigrate	VERB
ftr-398	662	34	to	to	ADP
ftr-398	662	35	a	a	DET
ftr-398	662	36	tax	tax	NOUN
ftr-398	662	37	haven	haven	NOUN
ftr-398	662	38	or	or	CCONJ
ftr-398	662	39	fail	fail	VERB
ftr-398	662	40	to	to	PART
ftr-398	662	41	take	take	VERB
ftr-398	662	42	up	up	ADP
ftr-398	662	43	tax	tax	NOUN
ftr-398	662	44	residence	residence	NOUN
ftr-398	662	45	in	in	ADP
ftr-398	662	46	another	another	DET
ftr-398	662	47	country	country	NOUN
ftr-398	662	48	while	while	SCONJ
ftr-398	662	49	retaining	retain	VERB
ftr-398	662	50	strong	strong	ADJ
ftr-398	662	51	economic	economic	ADJ
ftr-398	662	52	ties	tie	NOUN
ftr-398	662	53	with	with	ADP
ftr-398	662	54	germany	germany	PROPN
ftr-398	662	55	will	will	AUX
ftr-398	662	56	be	be	AUX
ftr-398	662	57	subject	subject	ADJ
ftr-398	662	58	to	to	ADP
ftr-398	662	59	german	german	ADJ
ftr-398	662	60	tax	tax	NOUN
ftr-398	662	61	on	on	ADP
ftr-398	662	62	income	income	NOUN
ftr-398	662	63	that	that	PRON
ftr-398	662	64	is	be	AUX
ftr-398	662	65	considered	consider	VERB
ftr-398	662	66	german	german	ADJ
ftr-398	662	67	source	source	NOUN
ftr-398	662	68	income	income	NOUN
ftr-398	662	69	.	.	PUNCT
ftr-398	663	1	see	see	VERB
ftr-398	663	2	aussensteuergesetz	aussensteuergesetz	NOUN
ftr-398	663	3	,	,	PUNCT
ftr-398	663	4	v.	v.	ADP
ftr-398	663	5	20.12.2001	20.12.2001	NUM
ftr-398	663	6	(	(	PUNCT
ftr-398	663	7	bgbl	bgbl	NOUN
ftr-398	663	8	.	.	PUNCT
ftr-398	664	1	i	i	PRON
ftr-398	664	2	s.	s.	PROPN
ftr-398	664	3	3858	3858	NUM
ftr-398	664	4	)	)	PUNCT
ftr-398	664	5	.	.	PUNCT
ftr-398	665	1	spain	spain	PROPN
ftr-398	665	2	has	have	VERB
ftr-398	665	3	a	a	DET
ftr-398	665	4	limited	limited	ADJ
ftr-398	665	5	expatriation	expatriation	NOUN
ftr-398	665	6	regime	regime	NOUN
ftr-398	665	7	as	as	ADV
ftr-398	665	8	well	well	ADV
ftr-398	665	9	,	,	PUNCT
ftr-398	665	10	pursuant	pursuant	ADJ
ftr-398	665	11	to	to	ADP
ftr-398	665	12	which	which	PRON
ftr-398	665	13	spanish	spanish	ADJ
ftr-398	665	14	citizens	citizen	NOUN
ftr-398	665	15	who	who	PRON
ftr-398	665	16	emigrate	emigrate	VERB
ftr-398	665	17	to	to	ADP
ftr-398	665	18	a	a	DET
ftr-398	665	19	tax	tax	NOUN
ftr-398	665	20	haven	haven	NOUN
ftr-398	665	21	,	,	PUNCT
ftr-398	665	22	as	as	ADV
ftr-398	665	23	specifically	specifically	ADV
ftr-398	665	24	defined	define	VERB
ftr-398	665	25	for	for	ADP
ftr-398	665	26	this	this	DET
ftr-398	665	27	purpose	purpose	NOUN
ftr-398	665	28	,	,	PUNCT
ftr-398	665	29	will	will	AUX
ftr-398	665	30	be	be	AUX
ftr-398	665	31	taxed	tax	VERB
ftr-398	665	32	as	as	ADP
ftr-398	665	33	spanish	spanish	ADJ
ftr-398	665	34	residents	resident	NOUN
ftr-398	665	35	for	for	ADP
ftr-398	665	36	the	the	DET
ftr-398	665	37	year	year	NOUN
ftr-398	665	38	in	in	ADP
ftr-398	665	39	which	which	PRON
ftr-398	665	40	the	the	DET
ftr-398	665	41	emigration	emigration	NOUN
ftr-398	665	42	taxes	tax	VERB
ftr-398	665	43	place	place	NOUN
ftr-398	665	44	and	and	CCONJ
ftr-398	665	45	for	for	ADP
ftr-398	665	46	the	the	DET
ftr-398	665	47	following	follow	VERB
ftr-398	665	48	four	four	NUM
ftr-398	665	49	years	year	NOUN
ftr-398	665	50	.	.	PUNCT
ftr-398	666	1	see	see	VERB
ftr-398	666	2	art	art	NOUN
ftr-398	666	3	.	.	PUNCT
ftr-398	667	1	9.3	9.3	NUM
ftr-398	667	2	,	,	PUNCT
ftr-398	667	3	ley	ley	NOUN
ftr-398	667	4	del	del	PROPN
ftr-398	667	5	impuesto	impuesto	PROPN
ftr-398	667	6	sobre	sobre	PROPN
ftr-398	667	7	la	la	PROPN
ftr-398	667	8	renta	renta	PROPN
ftr-398	667	9	de	de	X
ftr-398	667	10	personas	personas	PROPN
ftr-398	667	11	fisicas	fisica	NOUN
ftr-398	667	12	.	.	PUNCT
ftr-398	668	1	126	126	NUM
ftr-398	668	2	.	.	PUNCT
ftr-398	668	3	irc	irc	PROPN
ftr-398	668	4	§	§	PROPN
ftr-398	668	5	877(b	877(b	PROPN
ftr-398	668	6	)	)	PUNCT
ftr-398	668	7	(	(	PUNCT
ftr-398	668	8	credit	credit	NOUN
ftr-398	668	9	for	for	ADP
ftr-398	668	10	income	income	NOUN
ftr-398	668	11	tax	tax	NOUN
ftr-398	668	12	)	)	PUNCT
ftr-398	668	13	;	;	PUNCT
ftr-398	668	14	irc	irc	PROPN
ftr-398	668	15	§	§	PROPN
ftr-398	668	16	2107(c)(2	2107(c)(2	NUM
ftr-398	668	17	)	)	PUNCT
ftr-398	668	18	(	(	PUNCT
ftr-398	668	19	credit	credit	NOUN
ftr-398	668	20	for	for	ADP
ftr-398	668	21	foreign	foreign	ADJ
ftr-398	668	22	estate	estate	NOUN
ftr-398	668	23	tax	tax	NOUN
ftr-398	668	24	)	)	PUNCT
ftr-398	668	25	;	;	PUNCT
ftr-398	668	26	irc	irc	PROPN
ftr-398	668	27	§	§	PROPN
ftr-398	668	28	2501(a)(3)(b	2501(a)(3)(b	PROPN
ftr-398	668	29	)	)	PUNCT
ftr-398	668	30	(	(	PUNCT
ftr-398	668	31	credit	credit	NOUN
ftr-398	668	32	for	for	ADP
ftr-398	668	33	foreign	foreign	ADJ
ftr-398	668	34	gift	gift	NOUN
ftr-398	668	35	tax	tax	NOUN
ftr-398	668	36	)	)	PUNCT
ftr-398	668	37	.	.	PUNCT
ftr-398	669	1	127	127	NUM
ftr-398	669	2	.	.	PUNCT
ftr-398	670	1	irc	irc	PROPN
ftr-398	670	2	§	§	PROPN
ftr-398	670	3	877(g)(1	877(g)(1	PROPN
ftr-398	670	4	)	)	PUNCT
ftr-398	670	5	.	.	PUNCT
ftr-398	671	1	36	36	NUM
ftr-398	671	2	florida	florida	PROPN
ftr-398	671	3	tax	tax	NOUN
ftr-398	671	4	review	review	NOUN
ftr-398	671	5	[	[	X
ftr-398	671	6	vol.7:1	vol.7:1	ADP
ftr-398	671	7	treatment	treatment	NOUN
ftr-398	671	8	as	as	ADP
ftr-398	671	9	an	an	DET
ftr-398	671	10	expatriate	expatriate	NOUN
ftr-398	671	11	under	under	ADP
ftr-398	671	12	revised	revise	VERB
ftr-398	671	13	section	section	NOUN
ftr-398	671	14	877	877	NUM
ftr-398	671	15	.	.	PUNCT
ftr-398	672	1	if	if	SCONJ
ftr-398	672	2	a	a	DET
ftr-398	672	3	long	long	ADJ
ftr-398	672	4	-	-	PUNCT
ftr-398	672	5	term	term	NOUN
ftr-398	672	6	u.s	u.s	PROPN
ftr-398	672	7	.	.	PROPN
ftr-398	672	8	resident	resident	ADJ
ftr-398	672	9	alien	alien	ADJ
ftr-398	672	10	files	file	NOUN
ftr-398	672	11	as	as	ADP
ftr-398	672	12	a	a	DET
ftr-398	672	13	nonresident	nonresident	ADJ
ftr-398	672	14	alien	alien	NOUN
ftr-398	672	15	for	for	ADP
ftr-398	672	16	the	the	DET
ftr-398	672	17	2004	2004	NUM
ftr-398	672	18	taxable	taxable	ADJ
ftr-398	672	19	year	year	NOUN
ftr-398	672	20	under	under	ADP
ftr-398	672	21	an	an	DET
ftr-398	672	22	applicable	applicable	ADJ
ftr-398	672	23	treaty	treaty	NOUN
ftr-398	672	24	tie	tie	NOUN
ftr-398	672	25	-	-	PUNCT
ftr-398	672	26	breaker	breaker	NOUN
ftr-398	672	27	provision	provision	NOUN
ftr-398	672	28	and	and	CCONJ
ftr-398	672	29	does	do	AUX
ftr-398	672	30	not	not	PART
ftr-398	672	31	waive	waive	VERB
ftr-398	672	32	the	the	DET
ftr-398	672	33	benefits	benefit	NOUN
ftr-398	672	34	of	of	ADP
ftr-398	672	35	the	the	DET
ftr-398	672	36	treaty	treaty	NOUN
ftr-398	672	37	,	,	PUNCT
ftr-398	672	38	she	she	PRON
ftr-398	672	39	will	will	AUX
ftr-398	672	40	be	be	AUX
ftr-398	672	41	treated	treat	VERB
ftr-398	672	42	as	as	ADP
ftr-398	672	43	a	a	DET
ftr-398	672	44	nonresident	nonresident	ADJ
ftr-398	672	45	alien	alien	NOUN
ftr-398	672	46	for	for	ADP
ftr-398	672	47	all	all	PRON
ftr-398	672	48	of	of	ADP
ftr-398	672	49	2004	2004	NUM
ftr-398	672	50	,	,	PUNCT
ftr-398	672	51	as	as	SCONJ
ftr-398	672	52	she	she	PRON
ftr-398	672	53	will	will	AUX
ftr-398	672	54	be	be	AUX
ftr-398	672	55	considered	consider	VERB
ftr-398	672	56	to	to	PART
ftr-398	672	57	have	have	AUX
ftr-398	672	58	terminated	terminate	VERB
ftr-398	672	59	her	her	PRON
ftr-398	672	60	u.s	u.s	PROPN
ftr-398	672	61	.	.	PROPN
ftr-398	672	62	residency	residency	NOUN
ftr-398	672	63	on	on	ADP
ftr-398	672	64	january	january	PROPN
ftr-398	672	65	2004	2004	NUM
ftr-398	672	66	,	,	PUNCT
ftr-398	672	67	avoiding	avoid	VERB
ftr-398	672	68	the	the	DET
ftr-398	672	69	application	application	NOUN
ftr-398	672	70	of	of	ADP
ftr-398	672	71	the	the	DET
ftr-398	672	72	new	new	ADJ
ftr-398	672	73	rules	rule	NOUN
ftr-398	672	74	with	with	ADP
ftr-398	672	75	the	the	DET
ftr-398	672	76	june	june	PROPN
ftr-398	672	77	3	3	NUM
ftr-398	672	78	,	,	PUNCT
ftr-398	672	79	2004	2004	NUM
ftr-398	672	80	effective	effective	ADJ
ftr-398	672	81	date.128	date.128	NOUN
ftr-398	672	82	consequently	consequently	ADV
ftr-398	672	83	,	,	PUNCT
ftr-398	672	84	she	she	PRON
ftr-398	672	85	would	would	AUX
ftr-398	672	86	be	be	AUX
ftr-398	672	87	subject	subject	ADJ
ftr-398	672	88	to	to	ADP
ftr-398	672	89	the	the	DET
ftr-398	672	90	prior	prior	ADJ
ftr-398	672	91	section	section	NOUN
ftr-398	672	92	877	877	NUM
ftr-398	672	93	rules	rule	NOUN
ftr-398	672	94	and	and	CCONJ
ftr-398	672	95	presumably	presumably	ADV
ftr-398	672	96	would	would	AUX
ftr-398	672	97	be	be	AUX
ftr-398	672	98	able	able	ADJ
ftr-398	672	99	to	to	PART
ftr-398	672	100	submit	submit	VERB
ftr-398	672	101	a	a	DET
ftr-398	672	102	ruling	rule	VERB
ftr-398	672	103	request	request	NOUN
ftr-398	672	104	pursuant	pursuant	ADJ
ftr-398	672	105	to	to	ADP
ftr-398	672	106	the	the	DET
ftr-398	672	107	rules	rule	NOUN
ftr-398	672	108	in	in	ADP
ftr-398	672	109	effect	effect	NOUN
ftr-398	672	110	under	under	ADP
ftr-398	672	111	the	the	DET
ftr-398	672	112	hipaa	hipaa	NOUN
ftr-398	672	113	version	version	NOUN
ftr-398	672	114	of	of	ADP
ftr-398	672	115	section	section	NOUN
ftr-398	672	116	877	877	NUM
ftr-398	672	117	.	.	PUNCT
ftr-398	673	1	some	some	DET
ftr-398	673	2	commentators	commentator	NOUN
ftr-398	673	3	suggest	suggest	VERB
ftr-398	673	4	that	that	SCONJ
ftr-398	673	5	in	in	ADP
ftr-398	673	6	some	some	DET
ftr-398	673	7	cases	case	NOUN
ftr-398	673	8	long	long	ADJ
ftr-398	673	9	-	-	PUNCT
ftr-398	673	10	term	term	NOUN
ftr-398	673	11	u.s	u.s	PROPN
ftr-398	673	12	.	.	PROPN
ftr-398	673	13	resident	resident	ADJ
ftr-398	673	14	aliens	alien	NOUN
ftr-398	673	15	may	may	AUX
ftr-398	673	16	be	be	AUX
ftr-398	673	17	able	able	ADJ
ftr-398	673	18	to	to	PART
ftr-398	673	19	avoid	avoid	VERB
ftr-398	673	20	the	the	DET
ftr-398	673	21	application	application	NOUN
ftr-398	673	22	of	of	ADP
ftr-398	673	23	the	the	DET
ftr-398	673	24	new	new	ADJ
ftr-398	673	25	rules	rule	NOUN
ftr-398	673	26	even	even	ADV
ftr-398	673	27	by	by	ADP
ftr-398	673	28	filing	file	VERB
ftr-398	673	29	amended	amend	VERB
ftr-398	673	30	returns	return	NOUN
ftr-398	673	31	for	for	ADP
ftr-398	673	32	open	open	ADJ
ftr-398	673	33	years	year	NOUN
ftr-398	673	34	to	to	PART
ftr-398	673	35	claim	claim	VERB
ftr-398	673	36	foreign	foreign	ADJ
ftr-398	673	37	residence	residence	NOUN
ftr-398	673	38	under	under	ADP
ftr-398	673	39	a	a	DET
ftr-398	673	40	treaty	treaty	NOUN
ftr-398	673	41	.	.	PUNCT
ftr-398	674	1	in	in	ADP
ftr-398	674	2	addition	addition	NOUN
ftr-398	674	3	,	,	PUNCT
ftr-398	674	4	it	it	PRON
ftr-398	674	5	is	be	AUX
ftr-398	674	6	also	also	ADV
ftr-398	674	7	possible	possible	ADJ
ftr-398	674	8	that129	that129	PROPN
ftr-398	674	9	late	late	ADJ
ftr-398	674	10	filing	filing	NOUN
ftr-398	674	11	will	will	AUX
ftr-398	674	12	not	not	PART
ftr-398	674	13	at	at	ADV
ftr-398	674	14	all	all	ADV
ftr-398	674	15	deprive	deprive	VERB
ftr-398	674	16	a	a	DET
ftr-398	674	17	nonresident	nonresident	ADJ
ftr-398	674	18	alien	alien	NOUN
ftr-398	674	19	of	of	ADP
ftr-398	674	20	her	her	PRON
ftr-398	674	21	ability	ability	NOUN
ftr-398	674	22	to	to	PART
ftr-398	674	23	claim	claim	VERB
ftr-398	674	24	nonresident	nonresident	ADJ
ftr-398	674	25	status	status	NOUN
ftr-398	674	26	pursuant	pursuant	ADJ
ftr-398	674	27	to	to	ADP
ftr-398	674	28	a	a	DET
ftr-398	674	29	treaty	treaty	NOUN
ftr-398	674	30	tie	tie	NOUN
ftr-398	674	31	-	-	PUNCT
ftr-398	674	32	breaker	breaker	NOUN
ftr-398	674	33	as	as	SCONJ
ftr-398	674	34	the	the	DET
ftr-398	674	35	regulations	regulation	NOUN
ftr-398	674	36	under	under	ADP
ftr-398	674	37	sections	section	NOUN
ftr-398	674	38	6114	6114	NUM
ftr-398	674	39	and	and	CCONJ
ftr-398	674	40	7701	7701	NUM
ftr-398	674	41	do	do	AUX
ftr-398	674	42	not	not	PART
ftr-398	674	43	suggest	suggest	VERB
ftr-398	674	44	that	that	SCONJ
ftr-398	674	45	late	late	ADJ
ftr-398	674	46	filing	filing	NOUN
ftr-398	674	47	will	will	AUX
ftr-398	674	48	result	result	VERB
ftr-398	674	49	in	in	ADP
ftr-398	674	50	loss	loss	NOUN
ftr-398	674	51	of	of	ADP
ftr-398	674	52	ability	ability	NOUN
ftr-398	674	53	to	to	PART
ftr-398	674	54	claim	claim	VERB
ftr-398	674	55	nonresident	nonresident	ADJ
ftr-398	674	56	status	status	NOUN
ftr-398	674	57	.	.	PUNCT
ftr-398	675	1	c.	c.	NOUN
ftr-398	675	2	the	the	DET
ftr-398	675	3	alternative	alternative	ADJ
ftr-398	675	4	method	method	NOUN
ftr-398	675	5	of	of	ADP
ftr-398	675	6	taxation	taxation	NOUN
ftr-398	675	7	the	the	DET
ftr-398	675	8	revised	revise	VERB
ftr-398	675	9	rules	rule	NOUN
ftr-398	675	10	generally	generally	ADV
ftr-398	675	11	retain	retain	VERB
ftr-398	675	12	the	the	DET
ftr-398	675	13	same	same	ADJ
ftr-398	675	14	income	income	NOUN
ftr-398	675	15	tax	tax	NOUN
ftr-398	675	16	rules	rule	NOUN
ftr-398	675	17	in	in	ADP
ftr-398	675	18	effect	effect	NOUN
ftr-398	675	19	under	under	ADP
ftr-398	675	20	the	the	DET
ftr-398	675	21	hipaa	hipaa	NOUN
ftr-398	675	22	expatriation	expatriation	NOUN
ftr-398	675	23	provisions	provision	NOUN
ftr-398	675	24	.	.	PUNCT
ftr-398	676	1	in	in	ADP
ftr-398	676	2	addition	addition	NOUN
ftr-398	676	3	,	,	PUNCT
ftr-398	676	4	the	the	DET
ftr-398	676	5	modified	modify	VERB
ftr-398	676	6	provisions	provision	NOUN
ftr-398	676	7	also	also	ADV
ftr-398	676	8	preserve	preserve	VERB
ftr-398	676	9	the	the	DET
ftr-398	676	10	alternative	alternative	ADJ
ftr-398	676	11	estate	estate	NOUN
ftr-398	676	12	and	and	CCONJ
ftr-398	676	13	gift	gift	NOUN
ftr-398	676	14	taxation	taxation	NOUN
ftr-398	676	15	rules	rule	NOUN
ftr-398	676	16	,	,	PUNCT
ftr-398	676	17	with	with	ADP
ftr-398	676	18	some	some	DET
ftr-398	676	19	minor	minor	ADJ
ftr-398	676	20	changes	change	NOUN
ftr-398	676	21	.	.	PUNCT
ftr-398	677	1	for	for	ADP
ftr-398	677	2	example	example	NOUN
ftr-398	677	3	,	,	PUNCT
ftr-398	677	4	u.s	u.s	PROPN
ftr-398	677	5	.	.	PROPN
ftr-398	677	6	gift	gift	NOUN
ftr-398	677	7	tax	tax	NOUN
ftr-398	677	8	will	will	AUX
ftr-398	677	9	be	be	AUX
ftr-398	677	10	imposed	impose	VERB
ftr-398	677	11	on	on	ADP
ftr-398	677	12	a	a	DET
ftr-398	677	13	gift	gift	NOUN
ftr-398	677	14	made	make	VERB
ftr-398	677	15	by	by	ADP
ftr-398	677	16	an	an	DET
ftr-398	677	17	expatriate	expatriate	ADJ
ftr-398	677	18	subject	subject	ADJ
ftr-398	677	19	to	to	ADP
ftr-398	677	20	the	the	DET
ftr-398	677	21	alternative	alternative	ADJ
ftr-398	677	22	method	method	NOUN
ftr-398	677	23	of	of	ADP
ftr-398	677	24	taxation	taxation	NOUN
ftr-398	677	25	at	at	ADP
ftr-398	677	26	the	the	DET
ftr-398	677	27	time	time	NOUN
ftr-398	677	28	of	of	ADP
ftr-398	677	29	making	make	VERB
ftr-398	677	30	the	the	DET
ftr-398	677	31	gift	gift	NOUN
ftr-398	677	32	,	,	PUNCT
ftr-398	677	33	with	with	ADP
ftr-398	677	34	a	a	DET
ftr-398	677	35	credit	credit	NOUN
ftr-398	677	36	for	for	ADP
ftr-398	677	37	foreign	foreign	ADJ
ftr-398	677	38	gift	gift	NOUN
ftr-398	677	39	taxes	taxis	NOUN
ftr-398	677	40	paid	pay	VERB
ftr-398	677	41	.	.	PUNCT
ftr-398	678	1	in130	in130	ADJ
ftr-398	678	2	addition	addition	NOUN
ftr-398	678	3	,	,	PUNCT
ftr-398	678	4	a	a	DET
ftr-398	678	5	gift	gift	NOUN
ftr-398	678	6	of	of	ADP
ftr-398	678	7	stock	stock	NOUN
ftr-398	678	8	of	of	ADP
ftr-398	678	9	a	a	DET
ftr-398	678	10	foreign	foreign	ADJ
ftr-398	678	11	corporation	corporation	NOUN
ftr-398	678	12	made	make	VERB
ftr-398	678	13	by	by	ADP
ftr-398	678	14	an	an	DET
ftr-398	678	15	expatriate	expatriate	ADJ
ftr-398	678	16	subject	subject	ADJ
ftr-398	678	17	to	to	ADP
ftr-398	678	18	the	the	DET
ftr-398	678	19	alternative	alternative	ADJ
ftr-398	678	20	method	method	NOUN
ftr-398	678	21	will	will	AUX
ftr-398	678	22	be	be	AUX
ftr-398	678	23	subject	subject	ADJ
ftr-398	678	24	to	to	ADP
ftr-398	678	25	u.s	u.s	PROPN
ftr-398	678	26	.	.	PROPN
ftr-398	678	27	gift	gift	NOUN
ftr-398	678	28	tax	tax	NOUN
ftr-398	678	29	if	if	SCONJ
ftr-398	678	30	the	the	DET
ftr-398	678	31	gift	gift	NOUN
ftr-398	678	32	is	be	AUX
ftr-398	678	33	made	make	VERB
ftr-398	678	34	during	during	ADP
ftr-398	678	35	the	the	DET
ftr-398	678	36	ten	ten	NUM
ftr-398	678	37	-	-	PUNCT
ftr-398	678	38	year	year	NOUN
ftr-398	678	39	period	period	NOUN
ftr-398	678	40	.	.	PUNCT
ftr-398	679	1	this	this	DET
ftr-398	679	2	rule	rule	NOUN
ftr-398	679	3	mirrors	mirror	NOUN
ftr-398	679	4	u.s	u.s	PROPN
ftr-398	679	5	.	.	PROPN
ftr-398	679	6	estate	estate	NOUN
ftr-398	679	7	tax	tax	NOUN
ftr-398	679	8	section131	section131	PROPN
ftr-398	679	9	2710(b	2710(b	NUM
ftr-398	679	10	)	)	PUNCT
ftr-398	679	11	and	and	CCONJ
ftr-398	679	12	applies	apply	VERB
ftr-398	679	13	only	only	ADV
ftr-398	679	14	if	if	SCONJ
ftr-398	679	15	the	the	DET
ftr-398	679	16	expatriate	expatriate	NOUN
ftr-398	679	17	,	,	PUNCT
ftr-398	679	18	prior	prior	ADV
ftr-398	679	19	to	to	ADP
ftr-398	679	20	making	make	VERB
ftr-398	679	21	the	the	DET
ftr-398	679	22	gift	gift	NOUN
ftr-398	679	23	,	,	PUNCT
ftr-398	679	24	owned	own	VERB
ftr-398	679	25	,	,	PUNCT
ftr-398	679	26	directly	directly	ADV
ftr-398	679	27	or	or	CCONJ
ftr-398	679	28	indirectly	indirectly	ADV
ftr-398	679	29	,	,	PUNCT
ftr-398	679	30	10	10	NUM
ftr-398	679	31	%	%	NOUN
ftr-398	679	32	or	or	CCONJ
ftr-398	679	33	more	more	ADJ
ftr-398	679	34	of	of	ADP
ftr-398	679	35	the	the	DET
ftr-398	679	36	total	total	ADJ
ftr-398	679	37	combined	combined	ADJ
ftr-398	679	38	voting	voting	NOUN
ftr-398	679	39	power	power	NOUN
ftr-398	679	40	of	of	ADP
ftr-398	679	41	all	all	DET
ftr-398	679	42	classes	class	NOUN
ftr-398	679	43	of	of	ADP
ftr-398	679	44	stock	stock	NOUN
ftr-398	679	45	entitled	entitle	VERB
ftr-398	679	46	to	to	PART
ftr-398	679	47	vote	vote	VERB
ftr-398	679	48	of	of	ADP
ftr-398	679	49	the	the	DET
ftr-398	679	50	foreign	foreign	ADJ
ftr-398	679	51	corporation	corporation	NOUN
ftr-398	679	52	and	and	CCONJ
ftr-398	679	53	if	if	SCONJ
ftr-398	679	54	they	they	PRON
ftr-398	679	55	are	be	AUX
ftr-398	679	56	also	also	ADV
ftr-398	679	57	considered	consider	VERB
ftr-398	679	58	to	to	PART
ftr-398	679	59	own	own	VERB
ftr-398	679	60	,	,	PUNCT
ftr-398	679	61	under	under	ADP
ftr-398	679	62	the	the	DET
ftr-398	679	63	attribution	attribution	NOUN
ftr-398	679	64	rules	rule	NOUN
ftr-398	679	65	,	,	PUNCT
ftr-398	679	66	in	in	ADP
ftr-398	679	67	excess	excess	NOUN
ftr-398	679	68	of	of	ADP
ftr-398	679	69	50	50	NUM
ftr-398	679	70	%	%	NOUN
ftr-398	679	71	of	of	ADP
ftr-398	679	72	either	either	CCONJ
ftr-398	679	73	the	the	DET
ftr-398	679	74	total	total	ADJ
ftr-398	679	75	combined	combined	ADJ
ftr-398	679	76	voting	voting	NOUN
ftr-398	679	77	power	power	NOUN
ftr-398	679	78	of	of	ADP
ftr-398	679	79	all	all	DET
ftr-398	679	80	classes	class	NOUN
ftr-398	679	81	of	of	ADP
ftr-398	679	82	stock	stock	NOUN
ftr-398	679	83	entitled	entitle	VERB
ftr-398	679	84	to	to	PART
ftr-398	679	85	vote	vote	VERB
ftr-398	679	86	in	in	ADP
ftr-398	679	87	the	the	DET
ftr-398	679	88	foreign	foreign	ADJ
ftr-398	679	89	corporation	corporation	NOUN
ftr-398	679	90	or	or	CCONJ
ftr-398	679	91	of	of	ADP
ftr-398	679	92	the	the	DET
ftr-398	679	93	total	total	ADJ
ftr-398	679	94	value	value	NOUN
ftr-398	679	95	of	of	ADP
ftr-398	679	96	the	the	DET
ftr-398	679	97	stock	stock	NOUN
ftr-398	679	98	of	of	ADP
ftr-398	679	99	the	the	DET
ftr-398	679	100	corporation	corporation	NOUN
ftr-398	679	101	.	.	PUNCT
ftr-398	680	1	if132	if132	PRON
ftr-398	680	2	128	128	NUM
ftr-398	680	3	.	.	PUNCT
ftr-398	681	1	an	an	DET
ftr-398	681	2	individual	individual	NOUN
ftr-398	681	3	’s	’s	PART
ftr-398	681	4	tax	tax	NOUN
ftr-398	681	5	status	status	NOUN
ftr-398	681	6	is	be	AUX
ftr-398	681	7	determined	determine	VERB
ftr-398	681	8	on	on	ADP
ftr-398	681	9	a	a	DET
ftr-398	681	10	calendar	calendar	NOUN
ftr-398	681	11	year	year	NOUN
ftr-398	681	12	basis	basis	NOUN
ftr-398	681	13	.	.	PUNCT
ftr-398	682	1	irc	irc	PROPN
ftr-398	682	2	§	§	PROPN
ftr-398	682	3	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
ftr-398	682	4	)	)	PUNCT
ftr-398	682	5	provides	provide	VERB
ftr-398	682	6	that	that	SCONJ
ftr-398	682	7	a	a	DET
ftr-398	682	8	nonresident	nonresident	ADJ
ftr-398	682	9	alien	alien	NOUN
ftr-398	682	10	will	will	AUX
ftr-398	682	11	be	be	AUX
ftr-398	682	12	considered	consider	VERB
ftr-398	682	13	a	a	DET
ftr-398	682	14	u.s	u.s	PROPN
ftr-398	682	15	.	.	PROPN
ftr-398	682	16	resident	resident	NOUN
ftr-398	682	17	with	with	ADP
ftr-398	682	18	respect	respect	NOUN
ftr-398	682	19	to	to	ADP
ftr-398	682	20	any	any	DET
ftr-398	682	21	calendar	calendar	NOUN
ftr-398	682	22	year	year	NOUN
ftr-398	682	23	if	if	SCONJ
ftr-398	682	24	she	she	PRON
ftr-398	682	25	was	be	AUX
ftr-398	682	26	admitted	admit	VERB
ftr-398	682	27	as	as	ADP
ftr-398	682	28	a	a	DET
ftr-398	682	29	permanent	permanent	ADJ
ftr-398	682	30	resident	resident	NOUN
ftr-398	682	31	at	at	ADP
ftr-398	682	32	any	any	DET
ftr-398	682	33	time	time	NOUN
ftr-398	682	34	during	during	ADP
ftr-398	682	35	the	the	DET
ftr-398	682	36	calendar	calendar	NOUN
ftr-398	682	37	year	year	NOUN
ftr-398	682	38	.	.	PUNCT
ftr-398	683	1	see	see	VERB
ftr-398	683	2	irc	irc	PROPN
ftr-398	683	3	7701(b)(1)(a)(i	7701(b)(1)(a)(i	NUM
ftr-398	683	4	)	)	PUNCT
ftr-398	683	5	;	;	PUNCT
ftr-398	683	6	see	see	VERB
ftr-398	683	7	also	also	ADV
ftr-398	683	8	regs	reg	VERB
ftr-398	683	9	.	.	PUNCT
ftr-398	684	1	§	§	PROPN
ftr-398	684	2	301.61141(a)(1)(ii	301.61141(a)(1)(ii	NUM
ftr-398	684	3	)	)	PUNCT
ftr-398	684	4	.	.	PUNCT
ftr-398	685	1	129	129	NUM
ftr-398	685	2	.	.	PUNCT
ftr-398	686	1	see	see	VERB
ftr-398	686	2	generally	generally	ADV
ftr-398	686	3	marco	marco	PROPN
ftr-398	686	4	blanco	blanco	PROPN
ftr-398	686	5	&	&	CCONJ
ftr-398	686	6	john	john	PROPN
ftr-398	686	7	kaufmann	kaufmann	PROPN
ftr-398	686	8	,	,	PUNCT
ftr-398	686	9	the	the	DET
ftr-398	686	10	noose	noose	NOUN
ftr-398	686	11	tightens	tighten	VERB
ftr-398	686	12	:	:	PUNCT
ftr-398	686	13	the	the	DET
ftr-398	686	14	new	new	ADJ
ftr-398	686	15	expatriation	expatriation	NOUN
ftr-398	686	16	provisions	provision	NOUN
ftr-398	686	17	,	,	PUNCT
ftr-398	686	18	2005	2005	NUM
ftr-398	686	19	tnt	tnt	PROPN
ftr-398	686	20	2	2	NUM
ftr-398	686	21	-	-	SYM
ftr-398	686	22	36	36	NUM
ftr-398	686	23	,	,	PUNCT
ftr-398	686	24	(	(	PUNCT
ftr-398	686	25	jan	jan	PROPN
ftr-398	686	26	.	.	PROPN
ftr-398	686	27	4	4	NUM
ftr-398	686	28	,	,	PUNCT
ftr-398	686	29	2005	2005	NUM
ftr-398	686	30	)	)	PUNCT
ftr-398	686	31	.	.	PUNCT
ftr-398	687	1	130	130	NUM
ftr-398	687	2	.	.	PUNCT
ftr-398	688	1	irc	irc	PROPN
ftr-398	688	2	§	§	PROPN
ftr-398	688	3	2501(a)(3	2501(a)(3	NOUN
ftr-398	688	4	)	)	PUNCT
ftr-398	688	5	.	.	PUNCT
ftr-398	689	1	131	131	X
ftr-398	689	2	.	.	PUNCT
ftr-398	690	1	irc	irc	PROPN
ftr-398	690	2	§	§	PROPN
ftr-398	690	3	2501(a)(5	2501(a)(5	NUM
ftr-398	690	4	)	)	PUNCT
ftr-398	690	5	.	.	PUNCT
ftr-398	691	1	132	132	NUM
ftr-398	691	2	.	.	PUNCT
ftr-398	692	1	i	i	PRON
ftr-398	692	2	d.	d.	PROPN
ftr-398	692	3	2005	2005	NUM
ftr-398	692	4	is	be	AUX
ftr-398	692	5	the	the	DET
ftr-398	692	6	nation	nation	NOUN
ftr-398	692	7	of	of	ADP
ftr-398	692	8	immigrants	immigrant	NOUN
ftr-398	692	9	punishing	punish	VERB
ftr-398	692	10	its	its	PRON
ftr-398	692	11	emigrants	emigrant	NOUN
ftr-398	692	12	37	37	NUM
ftr-398	692	13	the	the	DET
ftr-398	692	14	gift	gift	NOUN
ftr-398	692	15	is	be	AUX
ftr-398	692	16	taxable	taxable	ADJ
ftr-398	692	17	under	under	ADP
ftr-398	692	18	these	these	DET
ftr-398	692	19	tests	test	NOUN
ftr-398	692	20	,	,	PUNCT
ftr-398	692	21	the	the	DET
ftr-398	692	22	taxable	taxable	ADJ
ftr-398	692	23	gift	gift	NOUN
ftr-398	692	24	includes	include	VERB
ftr-398	692	25	that	that	SCONJ
ftr-398	692	26	portion	portion	NOUN
ftr-398	692	27	of	of	ADP
ftr-398	692	28	the	the	DET
ftr-398	692	29	fair	fair	ADJ
ftr-398	692	30	market	market	NOUN
ftr-398	692	31	value	value	NOUN
ftr-398	692	32	of	of	ADP
ftr-398	692	33	the	the	DET
ftr-398	692	34	stock	stock	NOUN
ftr-398	692	35	transferred	transfer	VERB
ftr-398	692	36	which	which	DET
ftr-398	692	37	the	the	DET
ftr-398	692	38	fair	fair	ADJ
ftr-398	692	39	market	market	NOUN
ftr-398	692	40	value	value	NOUN
ftr-398	692	41	of	of	ADP
ftr-398	692	42	any	any	DET
ftr-398	692	43	asset	asset	NOUN
ftr-398	692	44	owned	own	VERB
ftr-398	692	45	by	by	ADP
ftr-398	692	46	that	that	DET
ftr-398	692	47	corporation	corporation	NOUN
ftr-398	692	48	and	and	CCONJ
ftr-398	692	49	situated	situate	VERB
ftr-398	692	50	in	in	ADP
ftr-398	692	51	the	the	DET
ftr-398	692	52	u.s	u.s	PROPN
ftr-398	692	53	.	.	PROPN
ftr-398	692	54	bears	bear	NOUN
ftr-398	692	55	to	to	ADP
ftr-398	692	56	the	the	DET
ftr-398	692	57	total	total	ADJ
ftr-398	692	58	fair	fair	ADJ
ftr-398	692	59	market	market	NOUN
ftr-398	692	60	value	value	NOUN
ftr-398	692	61	of	of	ADP
ftr-398	692	62	all	all	DET
ftr-398	692	63	assets	asset	NOUN
ftr-398	692	64	owned	own	VERB
ftr-398	692	65	by	by	ADP
ftr-398	692	66	the	the	DET
ftr-398	692	67	foreign	foreign	ADJ
ftr-398	692	68	corporation	corporation	NOUN
ftr-398	692	69	.	.	PUNCT
ftr-398	693	1	it	it	PRON
ftr-398	693	2	is133	is133	VERB
ftr-398	693	3	irrelevant	irrelevant	ADJ
ftr-398	693	4	whether	whether	SCONJ
ftr-398	693	5	the	the	DET
ftr-398	693	6	stock	stock	NOUN
ftr-398	693	7	is	be	AUX
ftr-398	693	8	situated	situate	VERB
ftr-398	693	9	in	in	ADP
ftr-398	693	10	or	or	CCONJ
ftr-398	693	11	outside	outside	ADP
ftr-398	693	12	of	of	ADP
ftr-398	693	13	the	the	DET
ftr-398	693	14	u.s	u.s	PROPN
ftr-398	693	15	.	.	PROPN
ftr-398	693	16	134	134	NUM
ftr-398	693	17	the	the	DET
ftr-398	693	18	revised	revise	VERB
ftr-398	693	19	expatriation	expatriation	NOUN
ftr-398	693	20	provisions	provision	NOUN
ftr-398	693	21	continue	continue	VERB
ftr-398	693	22	to	to	PART
ftr-398	693	23	subject	subject	VERB
ftr-398	693	24	to	to	ADP
ftr-398	693	25	u.s	u.s	PROPN
ftr-398	693	26	.	.	PROPN
ftr-398	693	27	income	income	NOUN
ftr-398	693	28	tax	tax	PROPN
ftr-398	693	29	u.s.-source	u.s.-source	NOUN
ftr-398	693	30	income	income	NOUN
ftr-398	693	31	accrued	accrue	VERB
ftr-398	693	32	after	after	ADP
ftr-398	693	33	the	the	DET
ftr-398	693	34	expatriation	expatriation	NOUN
ftr-398	693	35	.	.	PUNCT
ftr-398	694	1	there	there	PRON
ftr-398	694	2	is	be	VERB
ftr-398	694	3	no	no	DET
ftr-398	694	4	sound	sound	ADJ
ftr-398	694	5	reason	reason	NOUN
ftr-398	694	6	for	for	ADP
ftr-398	694	7	subjecting	subject	VERB
ftr-398	694	8	former	former	ADJ
ftr-398	694	9	u.s	u.s	PROPN
ftr-398	694	10	.	.	PROPN
ftr-398	694	11	citizens	citizen	NOUN
ftr-398	694	12	and	and	CCONJ
ftr-398	694	13	long	long	ADJ
ftr-398	694	14	-	-	PUNCT
ftr-398	694	15	term	term	NOUN
ftr-398	694	16	u.s	u.s	PROPN
ftr-398	694	17	.	.	PROPN
ftr-398	694	18	resident	resident	NOUN
ftr-398	694	19	aliens	alien	NOUN
ftr-398	694	20	to	to	ADP
ftr-398	694	21	u.s	u.s	PROPN
ftr-398	694	22	.	.	PROPN
ftr-398	694	23	tax	tax	NOUN
ftr-398	694	24	on	on	ADP
ftr-398	694	25	gain	gain	NOUN
ftr-398	694	26	resulting	result	VERB
ftr-398	694	27	from	from	ADP
ftr-398	694	28	the	the	DET
ftr-398	694	29	sale	sale	NOUN
ftr-398	694	30	of	of	ADP
ftr-398	694	31	u.s	u.s	PROPN
ftr-398	694	32	.	.	PROPN
ftr-398	694	33	stock	stock	NOUN
ftr-398	694	34	or	or	CCONJ
ftr-398	694	35	other	other	ADJ
ftr-398	694	36	property	property	NOUN
ftr-398	694	37	generally	generally	ADV
ftr-398	694	38	sourced	source	VERB
ftr-398	694	39	under	under	ADP
ftr-398	694	40	section	section	NOUN
ftr-398	694	41	865	865	NUM
ftr-398	694	42	if	if	SCONJ
ftr-398	694	43	they	they	PRON
ftr-398	694	44	purchased	purchase	VERB
ftr-398	694	45	such	such	ADJ
ftr-398	694	46	property	property	NOUN
ftr-398	694	47	following	follow	VERB
ftr-398	694	48	their	their	PRON
ftr-398	694	49	expatriation	expatriation	NOUN
ftr-398	694	50	and	and	CCONJ
ftr-398	694	51	all	all	PRON
ftr-398	694	52	of	of	ADP
ftr-398	694	53	the	the	DET
ftr-398	694	54	gain	gain	NOUN
ftr-398	694	55	accrued	accrue	VERB
ftr-398	694	56	while	while	SCONJ
ftr-398	694	57	they	they	PRON
ftr-398	694	58	were	be	AUX
ftr-398	694	59	nonresident	nonresident	ADJ
ftr-398	694	60	aliens	alien	NOUN
ftr-398	694	61	.	.	PUNCT
ftr-398	695	1	in	in	ADP
ftr-398	695	2	such	such	ADJ
ftr-398	695	3	situations	situation	NOUN
ftr-398	695	4	,	,	PUNCT
ftr-398	695	5	expatriates	expatriate	NOUN
ftr-398	695	6	should	should	AUX
ftr-398	695	7	be	be	AUX
ftr-398	695	8	taxed	tax	VERB
ftr-398	695	9	in	in	ADP
ftr-398	695	10	the	the	DET
ftr-398	695	11	same	same	ADJ
ftr-398	695	12	manner	manner	NOUN
ftr-398	695	13	as	as	ADP
ftr-398	695	14	other	other	ADJ
ftr-398	695	15	nonresident	nonresident	ADJ
ftr-398	695	16	aliens	alien	NOUN
ftr-398	695	17	because	because	SCONJ
ftr-398	695	18	there	there	PRON
ftr-398	695	19	is	be	VERB
ftr-398	695	20	no	no	DET
ftr-398	695	21	actual	actual	ADJ
ftr-398	695	22	u.s	u.s	PROPN
ftr-398	695	23	.	.	PROPN
ftr-398	695	24	tax	tax	NOUN
ftr-398	695	25	avoidance	avoidance	NOUN
ftr-398	695	26	.	.	PUNCT
ftr-398	696	1	taxing	tax	VERB
ftr-398	696	2	only	only	ADV
ftr-398	696	3	the	the	DET
ftr-398	696	4	gain	gain	NOUN
ftr-398	696	5	that	that	PRON
ftr-398	696	6	accrued	accrue	VERB
ftr-398	696	7	during	during	ADP
ftr-398	696	8	the	the	DET
ftr-398	696	9	period	period	NOUN
ftr-398	696	10	of	of	ADP
ftr-398	696	11	u.s	u.s	PROPN
ftr-398	696	12	.	.	PROPN
ftr-398	696	13	citizenship	citizenship	NOUN
ftr-398	696	14	or	or	CCONJ
ftr-398	696	15	residence	residence	NOUN
ftr-398	696	16	could	could	AUX
ftr-398	696	17	be	be	AUX
ftr-398	696	18	a	a	DET
ftr-398	696	19	significant	significant	ADJ
ftr-398	696	20	administrative	administrative	ADJ
ftr-398	696	21	burden	burden	NOUN
ftr-398	696	22	on	on	ADP
ftr-398	696	23	the	the	DET
ftr-398	696	24	taxpayer	taxpayer	NOUN
ftr-398	696	25	and	and	CCONJ
ftr-398	696	26	the	the	DET
ftr-398	696	27	irs	irs	PROPN
ftr-398	696	28	in	in	ADP
ftr-398	696	29	situations	situation	NOUN
ftr-398	696	30	where	where	SCONJ
ftr-398	696	31	the	the	DET
ftr-398	696	32	expatriate	expatriate	NOUN
ftr-398	696	33	holds	hold	VERB
ftr-398	696	34	on	on	ADP
ftr-398	696	35	to	to	ADP
ftr-398	696	36	the	the	DET
ftr-398	696	37	property	property	NOUN
ftr-398	696	38	following	follow	VERB
ftr-398	696	39	expatriation	expatriation	NOUN
ftr-398	696	40	.	.	PUNCT
ftr-398	697	1	this	this	DET
ftr-398	697	2	problem	problem	NOUN
ftr-398	697	3	could	could	AUX
ftr-398	697	4	have	have	AUX
ftr-398	697	5	been	be	AUX
ftr-398	697	6	solved	solve	VERB
ftr-398	697	7	only	only	ADV
ftr-398	697	8	by	by	ADP
ftr-398	697	9	adopting	adopt	VERB
ftr-398	697	10	a	a	DET
ftr-398	697	11	mark	mark	NOUN
ftr-398	697	12	-	-	PUNCT
ftr-398	697	13	to	to	ADP
ftr-398	697	14	-	-	PUNCT
ftr-398	697	15	market	market	NOUN
ftr-398	697	16	system	system	NOUN
ftr-398	697	17	,	,	PUNCT
ftr-398	697	18	but	but	CCONJ
ftr-398	697	19	such	such	ADJ
ftr-398	697	20	proposals	proposal	NOUN
ftr-398	697	21	have	have	AUX
ftr-398	697	22	been	be	AUX
ftr-398	697	23	rejected	reject	VERB
ftr-398	697	24	by	by	ADP
ftr-398	697	25	congress.135	congress.135	VERB
ftr-398	697	26	d.	d.	PROPN
ftr-398	697	27	tax	tax	NOUN
ftr-398	697	28	rules	rule	NOUN
ftr-398	697	29	for	for	ADP
ftr-398	697	30	determining	determine	VERB
ftr-398	697	31	citizenship	citizenship	NOUN
ftr-398	697	32	and	and	CCONJ
ftr-398	697	33	residency	residency	NOUN
ftr-398	697	34	termination	termination	NOUN
ftr-398	697	35	the	the	DET
ftr-398	697	36	revised	revise	VERB
ftr-398	697	37	provisions	provision	NOUN
ftr-398	697	38	define	define	VERB
ftr-398	697	39	the	the	DET
ftr-398	697	40	termination	termination	NOUN
ftr-398	697	41	of	of	ADP
ftr-398	697	42	u.s	u.s	PROPN
ftr-398	697	43	.	.	PROPN
ftr-398	697	44	citizenship	citizenship	NOUN
ftr-398	697	45	or	or	CCONJ
ftr-398	697	46	long	long	ADJ
ftr-398	697	47	-	-	PUNCT
ftr-398	697	48	term	term	NOUN
ftr-398	697	49	u.s	u.s	PROPN
ftr-398	697	50	.	.	PROPN
ftr-398	697	51	residency	residency	NOUN
ftr-398	697	52	for	for	ADP
ftr-398	697	53	u.s	u.s	PROPN
ftr-398	697	54	.	.	PROPN
ftr-398	697	55	tax	tax	NOUN
ftr-398	697	56	purposes	purpose	NOUN
ftr-398	697	57	.	.	PUNCT
ftr-398	698	1	in	in	ADP
ftr-398	698	2	effect	effect	NOUN
ftr-398	698	3	,	,	PUNCT
ftr-398	698	4	under	under	ADP
ftr-398	698	5	new	new	ADJ
ftr-398	698	6	section	section	NOUN
ftr-398	698	7	7701(n	7701(n	NOUN
ftr-398	698	8	)	)	PUNCT
ftr-398	698	9	,	,	PUNCT
ftr-398	698	10	a	a	DET
ftr-398	698	11	u.s	u.s	PROPN
ftr-398	698	12	.	.	PROPN
ftr-398	698	13	citizen	citizen	PROPN
ftr-398	698	14	or	or	CCONJ
ftr-398	698	15	long	long	ADJ
ftr-398	698	16	-	-	PUNCT
ftr-398	698	17	term	term	NOUN
ftr-398	698	18	u.s	u.s	PROPN
ftr-398	698	19	.	.	PROPN
ftr-398	698	20	resident	resident	PROPN
ftr-398	698	21	alien	alien	NOUN
ftr-398	698	22	who	who	PRON
ftr-398	698	23	otherwise	otherwise	ADV
ftr-398	698	24	performs	perform	VERB
ftr-398	698	25	an	an	DET
ftr-398	698	26	act	act	NOUN
ftr-398	698	27	of	of	ADP
ftr-398	698	28	expatriation	expatriation	NOUN
ftr-398	698	29	will	will	AUX
ftr-398	698	30	retain	retain	VERB
ftr-398	698	31	her	her	PRON
ftr-398	698	32	u.s	u.s	PROPN
ftr-398	698	33	.	.	PROPN
ftr-398	698	34	status	status	NOUN
ftr-398	698	35	for	for	ADP
ftr-398	698	36	u.s	u.s	PROPN
ftr-398	698	37	.	.	PROPN
ftr-398	698	38	income	income	NOUN
ftr-398	698	39	tax	tax	NOUN
ftr-398	698	40	purposes	purpose	NOUN
ftr-398	698	41	until	until	SCONJ
ftr-398	698	42	she	she	PRON
ftr-398	698	43	gives	give	VERB
ftr-398	698	44	notice	notice	NOUN
ftr-398	698	45	to	to	ADP
ftr-398	698	46	the	the	DET
ftr-398	698	47	secretary	secretary	PROPN
ftr-398	698	48	of	of	ADP
ftr-398	698	49	state	state	NOUN
ftr-398	698	50	or	or	CCONJ
ftr-398	698	51	to	to	ADP
ftr-398	698	52	the	the	DET
ftr-398	698	53	secretary	secretary	PROPN
ftr-398	698	54	of	of	ADP
ftr-398	698	55	homeland	homeland	NOUN
ftr-398	698	56	security	security	NOUN
ftr-398	698	57	of	of	ADP
ftr-398	698	58	the	the	DET
ftr-398	698	59	act	act	NOUN
ftr-398	698	60	of	of	ADP
ftr-398	698	61	expatriation	expatriation	NOUN
ftr-398	698	62	and	and	CCONJ
ftr-398	698	63	provides	provide	VERB
ftr-398	698	64	a	a	DET
ftr-398	698	65	statement	statement	NOUN
ftr-398	698	66	in	in	ADP
ftr-398	698	67	accordance	accordance	NOUN
ftr-398	698	68	with	with	ADP
ftr-398	698	69	section	section	NOUN
ftr-398	698	70	6039	6039	NUM
ftr-398	698	71	g.	g.	NOUN
ftr-398	699	1	this	this	DET
ftr-398	699	2	section	section	NOUN
ftr-398	699	3	abandons	abandon	VERB
ftr-398	699	4	the	the	DET
ftr-398	699	5	use	use	NOUN
ftr-398	699	6	of136	of136	ADJ
ftr-398	699	7	immigration	immigration	NOUN
ftr-398	699	8	-	-	PUNCT
ftr-398	699	9	based	base	VERB
ftr-398	699	10	residency	residency	NOUN
ftr-398	699	11	rules	rule	NOUN
ftr-398	699	12	and	and	CCONJ
ftr-398	699	13	instead	instead	ADV
ftr-398	699	14	requires	require	VERB
ftr-398	699	15	the	the	DET
ftr-398	699	16	use	use	NOUN
ftr-398	699	17	of	of	ADP
ftr-398	699	18	tax	tax	NOUN
ftr-398	699	19	-	-	PUNCT
ftr-398	699	20	based	base	VERB
ftr-398	699	21	rules	rule	NOUN
ftr-398	699	22	for	for	ADP
ftr-398	699	23	determining	determine	VERB
ftr-398	699	24	a	a	DET
ftr-398	699	25	u.s	u.s	PROPN
ftr-398	699	26	.	.	PROPN
ftr-398	699	27	citizen	citizen	PROPN
ftr-398	699	28	’s	’s	PART
ftr-398	699	29	or	or	CCONJ
ftr-398	699	30	long	long	ADJ
ftr-398	699	31	-	-	PUNCT
ftr-398	699	32	term	term	NOUN
ftr-398	699	33	u.s	u.s	PROPN
ftr-398	699	34	.	.	PROPN
ftr-398	699	35	resident	resident	PROPN
ftr-398	699	36	alien	alien	PROPN
ftr-398	699	37	’s	’s	PART
ftr-398	699	38	tax	tax	NOUN
ftr-398	699	39	status	status	NOUN
ftr-398	699	40	.	.	PUNCT
ftr-398	700	1	the	the	DET
ftr-398	700	2	irs	irs	PROPN
ftr-398	700	3	published	publish	VERB
ftr-398	700	4	notice	notice	NOUN
ftr-398	700	5	2005	2005	NUM
ftr-398	700	6	-	-	SYM
ftr-398	700	7	36	36	NUM
ftr-398	700	8	to	to	PART
ftr-398	700	9	clarify	clarify	VERB
ftr-398	700	10	the	the	DET
ftr-398	700	11	reporting	reporting	NOUN
ftr-398	700	12	requirements	requirement	NOUN
ftr-398	700	13	.	.	PUNCT
ftr-398	701	1	the	the	DET
ftr-398	701	2	notice	notice	NOUN
ftr-398	701	3	provides	provide	VERB
ftr-398	701	4	that	that	DET
ftr-398	701	5	form	form	NOUN
ftr-398	701	6	8854	8854	NUM
ftr-398	701	7	has	have	AUX
ftr-398	701	8	been	be	AUX
ftr-398	701	9	revised	revise	VERB
ftr-398	701	10	so	so	SCONJ
ftr-398	701	11	that137	that137	PROPN
ftr-398	701	12	expatriates	expatriate	NOUN
ftr-398	701	13	can	can	AUX
ftr-398	701	14	use	use	VERB
ftr-398	701	15	it	it	PRON
ftr-398	701	16	to	to	PART
ftr-398	701	17	satisfy	satisfy	VERB
ftr-398	701	18	both	both	DET
ftr-398	701	19	the	the	DET
ftr-398	701	20	notice	notice	NOUN
ftr-398	701	21	requirement	requirement	NOUN
ftr-398	701	22	of	of	ADP
ftr-398	701	23	new	new	ADJ
ftr-398	701	24	section	section	NOUN
ftr-398	701	25	7701(n	7701(n	NOUN
ftr-398	701	26	)	)	PUNCT
ftr-398	701	27	and	and	CCONJ
ftr-398	701	28	the	the	DET
ftr-398	701	29	reporting	reporting	NOUN
ftr-398	701	30	requirement	requirement	NOUN
ftr-398	701	31	under	under	ADP
ftr-398	701	32	section	section	NOUN
ftr-398	701	33	6039	6039	NUM
ftr-398	701	34	g.	g.	PROPN
ftr-398	701	35	consequently	consequently	ADV
ftr-398	701	36	,	,	PUNCT
ftr-398	701	37	following	follow	VERB
ftr-398	701	38	an	an	DET
ftr-398	701	39	act	act	NOUN
ftr-398	701	40	of	of	ADP
ftr-398	701	41	expatriation	expatriation	NOUN
ftr-398	701	42	,	,	PUNCT
ftr-398	701	43	an	an	DET
ftr-398	701	44	expatriate	expatriate	NOUN
ftr-398	701	45	not	not	PART
ftr-398	701	46	subject	subject	ADJ
ftr-398	701	47	to	to	ADP
ftr-398	701	48	the	the	DET
ftr-398	701	49	alternative	alternative	ADJ
ftr-398	701	50	regime	regime	NOUN
ftr-398	701	51	must	must	AUX
ftr-398	701	52	file	file	VERB
ftr-398	701	53	form	form	NOUN
ftr-398	701	54	8854	8854	NUM
ftr-398	701	55	only	only	ADV
ftr-398	701	56	once	once	ADV
ftr-398	701	57	,	,	PUNCT
ftr-398	701	58	whereas	whereas	SCONJ
ftr-398	701	59	an	an	DET
ftr-398	701	60	expatriate	expatriate	NOUN
ftr-398	701	61	subject	subject	ADJ
ftr-398	701	62	to	to	ADP
ftr-398	701	63	the	the	DET
ftr-398	701	64	133	133	NUM
ftr-398	701	65	.	.	PUNCT
ftr-398	702	1	irc	irc	PROPN
ftr-398	702	2	§	§	PROPN
ftr-398	702	3	2501(a)(5)(c	2501(a)(5)(c	NUM
ftr-398	702	4	)	)	PUNCT
ftr-398	702	5	.	.	PUNCT
ftr-398	703	1	134	134	NUM
ftr-398	703	2	.	.	PUNCT
ftr-398	703	3	irc	irc	PROPN
ftr-398	703	4	§	§	PROPN
ftr-398	703	5	2501(a)(5)(a)(i	2501(a)(5)(a)(i	NUM
ftr-398	703	6	)	)	PUNCT
ftr-398	703	7	.	.	PUNCT
ftr-398	704	1	135	135	NUM
ftr-398	704	2	.	.	PUNCT
ftr-398	705	1	see	see	VERB
ftr-398	705	2	,	,	PUNCT
ftr-398	705	3	e.g.	e.g.	ADV
ftr-398	705	4	,	,	PUNCT
ftr-398	705	5	s.	s.	PROPN
ftr-398	705	6	1637	1637	NUM
ftr-398	705	7	,	,	PUNCT
ftr-398	705	8	108th	108th	ADJ
ftr-398	705	9	cong	cong	NOUN
ftr-398	705	10	.	.	PUNCT
ftr-398	706	1	§	§	PROPN
ftr-398	706	2	4422	4422	NUM
ftr-398	706	3	(	(	PUNCT
ftr-398	706	4	2003	2003	NUM
ftr-398	706	5	)	)	PUNCT
ftr-398	706	6	.	.	PUNCT
ftr-398	707	1	136	136	NUM
ftr-398	707	2	.	.	PUNCT
ftr-398	708	1	irc	irc	PROPN
ftr-398	708	2	§	§	PROPN
ftr-398	708	3	7701(n	7701(n	NOUN
ftr-398	708	4	)	)	PUNCT
ftr-398	708	5	.	.	PUNCT
ftr-398	709	1	137	137	NUM
ftr-398	709	2	.	.	PUNCT
ftr-398	710	1	irs	irs	PROPN
ftr-398	710	2	notice	notice	VERB
ftr-398	710	3	2005	2005	NUM
ftr-398	710	4	-	-	SYM
ftr-398	710	5	36	36	NUM
ftr-398	710	6	,	,	PUNCT
ftr-398	710	7	2005	2005	NUM
ftr-398	710	8	-	-	SYM
ftr-398	710	9	19	19	NUM
ftr-398	710	10	i.r.b	i.r.b	NOUN
ftr-398	710	11	.	.	PUNCT
ftr-398	711	1	1007	1007	NUM
ftr-398	711	2	.	.	PUNCT
ftr-398	712	1	38	38	NUM
ftr-398	712	2	florida	florida	PROPN
ftr-398	712	3	tax	tax	NOUN
ftr-398	712	4	review	review	NOUN
ftr-398	712	5	[	[	X
ftr-398	712	6	vol.7:1	vol.7:1	ADP
ftr-398	712	7	alternative	alternative	ADJ
ftr-398	712	8	regime	regime	NOUN
ftr-398	712	9	must	must	AUX
ftr-398	712	10	file	file	VERB
ftr-398	712	11	form	form	NOUN
ftr-398	712	12	8854	8854	NUM
ftr-398	712	13	each	each	DET
ftr-398	712	14	year	year	NOUN
ftr-398	712	15	during	during	ADP
ftr-398	712	16	the	the	DET
ftr-398	712	17	ten	ten	NUM
ftr-398	712	18	-	-	PUNCT
ftr-398	712	19	year	year	NOUN
ftr-398	712	20	period	period	NOUN
ftr-398	712	21	the	the	DET
ftr-398	712	22	alternative	alternative	ADJ
ftr-398	712	23	regime	regime	NOUN
ftr-398	712	24	applies	apply	VERB
ftr-398	712	25	.	.	PUNCT
ftr-398	713	1	e.	e.	PROPN
ftr-398	713	2	procedural	procedural	PROPN
ftr-398	713	3	rules	rule	VERB
ftr-398	713	4	u.s	u.s	PROPN
ftr-398	713	5	.	.	PROPN
ftr-398	713	6	citizens	citizen	NOUN
ftr-398	713	7	and	and	CCONJ
ftr-398	713	8	long	long	ADJ
ftr-398	713	9	-	-	PUNCT
ftr-398	713	10	term	term	NOUN
ftr-398	713	11	u.s	u.s	PROPN
ftr-398	713	12	.	.	PROPN
ftr-398	713	13	resident	resident	PROPN
ftr-398	713	14	aliens	alien	NOUN
ftr-398	713	15	subject	subject	ADJ
ftr-398	713	16	to	to	ADP
ftr-398	713	17	section	section	NOUN
ftr-398	713	18	877	877	NUM
ftr-398	713	19	must	must	AUX
ftr-398	713	20	file	file	VERB
ftr-398	713	21	annual	annual	ADJ
ftr-398	713	22	returns	return	NOUN
ftr-398	713	23	for	for	ADP
ftr-398	713	24	each	each	PRON
ftr-398	713	25	of	of	ADP
ftr-398	713	26	the	the	DET
ftr-398	713	27	ten	ten	NUM
ftr-398	713	28	years	year	NOUN
ftr-398	713	29	during	during	ADP
ftr-398	713	30	which	which	PRON
ftr-398	713	31	the	the	DET
ftr-398	713	32	alternative	alternative	ADJ
ftr-398	713	33	method	method	NOUN
ftr-398	713	34	applies	apply	VERB
ftr-398	713	35	,	,	PUNCT
ftr-398	713	36	even	even	ADV
ftr-398	713	37	if	if	SCONJ
ftr-398	713	38	no	no	DET
ftr-398	713	39	u.s	u.s	PROPN
ftr-398	713	40	.	.	PROPN
ftr-398	713	41	federal	federal	ADJ
ftr-398	713	42	income	income	NOUN
ftr-398	713	43	tax	tax	NOUN
ftr-398	713	44	is	be	AUX
ftr-398	713	45	due	due	ADJ
ftr-398	713	46	for	for	ADP
ftr-398	713	47	any	any	PRON
ftr-398	713	48	of	of	ADP
ftr-398	713	49	those	those	DET
ftr-398	713	50	years	year	NOUN
ftr-398	713	51	.	.	PUNCT
ftr-398	714	1	the	the	DET
ftr-398	714	2	information	information	NOUN
ftr-398	714	3	to	to	PART
ftr-398	714	4	be	be	AUX
ftr-398	714	5	provided	provide	VERB
ftr-398	714	6	under	under	ADP
ftr-398	714	7	section	section	NOUN
ftr-398	714	8	6039g138	6039g138	NUM
ftr-398	714	9	remains	remain	VERB
ftr-398	714	10	essentially	essentially	ADV
ftr-398	714	11	the	the	DET
ftr-398	714	12	same	same	ADJ
ftr-398	714	13	as	as	ADP
ftr-398	714	14	under	under	ADP
ftr-398	714	15	the	the	DET
ftr-398	714	16	prior	prior	ADJ
ftr-398	714	17	rules	rule	NOUN
ftr-398	714	18	,	,	PUNCT
ftr-398	714	19	with	with	ADP
ftr-398	714	20	the	the	DET
ftr-398	714	21	exception	exception	NOUN
ftr-398	714	22	that	that	SCONJ
ftr-398	714	23	expatriates	expatriate	NOUN
ftr-398	714	24	must	must	AUX
ftr-398	714	25	indicate	indicate	VERB
ftr-398	714	26	the	the	DET
ftr-398	714	27	number	number	NOUN
ftr-398	714	28	of	of	ADP
ftr-398	714	29	days	day	NOUN
ftr-398	714	30	spent	spend	VERB
ftr-398	714	31	in	in	ADP
ftr-398	714	32	the	the	DET
ftr-398	714	33	u.s	u.s	PROPN
ftr-398	714	34	.	.	PROPN
ftr-398	714	35	in	in	ADP
ftr-398	714	36	a	a	DET
ftr-398	714	37	given	give	VERB
ftr-398	714	38	taxable	taxable	ADJ
ftr-398	714	39	year	year	NOUN
ftr-398	714	40	.	.	PUNCT
ftr-398	715	1	the	the	DET
ftr-398	715	2	penalty	penalty	NOUN
ftr-398	715	3	for	for	ADP
ftr-398	715	4	failure	failure	NOUN
ftr-398	715	5	to	to	PART
ftr-398	715	6	file	file	VERB
ftr-398	715	7	a	a	DET
ftr-398	715	8	statement	statement	NOUN
ftr-398	715	9	under	under	ADP
ftr-398	715	10	section	section	NOUN
ftr-398	715	11	6039	6039	NUM
ftr-398	715	12	g	g	NOUN
ftr-398	715	13	is	be	AUX
ftr-398	715	14	increased	increase	VERB
ftr-398	715	15	to	to	ADP
ftr-398	715	16	$	$	SYM
ftr-398	715	17	10,000	10,000	NUM
ftr-398	715	18	,	,	PUNCT
ftr-398	715	19	unless	unless	SCONJ
ftr-398	715	20	the	the	DET
ftr-398	715	21	individual	individual	NOUN
ftr-398	715	22	can	can	AUX
ftr-398	715	23	show	show	VERB
ftr-398	715	24	that	that	SCONJ
ftr-398	715	25	the	the	DET
ftr-398	715	26	failure	failure	NOUN
ftr-398	715	27	is	be	AUX
ftr-398	715	28	due	due	ADJ
ftr-398	715	29	to	to	ADP
ftr-398	715	30	reasonable	reasonable	ADJ
ftr-398	715	31	cause	cause	NOUN
ftr-398	715	32	and	and	CCONJ
ftr-398	715	33	not	not	PART
ftr-398	715	34	to	to	PART
ftr-398	715	35	willful	willful	ADJ
ftr-398	715	36	neglect	neglect	NOUN
ftr-398	715	37	.	.	PUNCT
ftr-398	716	1	f.	f.	PROPN
ftr-398	716	2	coordination	coordination	PROPN
ftr-398	716	3	with	with	ADP
ftr-398	716	4	immigration	immigration	NOUN
ftr-398	716	5	provisions	provision	NOUN
ftr-398	716	6	the	the	DET
ftr-398	716	7	jobs	job	NOUN
ftr-398	716	8	act	act	VERB
ftr-398	716	9	expatriation	expatriation	NOUN
ftr-398	716	10	provisions	provision	NOUN
ftr-398	716	11	fail	fail	VERB
ftr-398	716	12	to	to	PART
ftr-398	716	13	address	address	VERB
ftr-398	716	14	the	the	DET
ftr-398	716	15	discrepancies	discrepancy	NOUN
ftr-398	716	16	between	between	ADP
ftr-398	716	17	the	the	DET
ftr-398	716	18	u.s	u.s	PROPN
ftr-398	716	19	.	.	PROPN
ftr-398	716	20	immigration	immigration	NOUN
ftr-398	716	21	and	and	CCONJ
ftr-398	716	22	tax	tax	NOUN
ftr-398	716	23	rules	rule	NOUN
ftr-398	716	24	applicable	applicable	ADJ
ftr-398	716	25	to	to	ADP
ftr-398	716	26	expatriates	expatriate	NOUN
ftr-398	716	27	.	.	PUNCT
ftr-398	717	1	such	such	ADJ
ftr-398	717	2	failure	failure	NOUN
ftr-398	717	3	perpetuates	perpetuate	VERB
ftr-398	717	4	opposing	oppose	VERB
ftr-398	717	5	preferences	preference	NOUN
ftr-398	717	6	between	between	ADP
ftr-398	717	7	former	former	ADJ
ftr-398	717	8	u.s	u.s	PROPN
ftr-398	717	9	.	.	PROPN
ftr-398	717	10	citizens	citizen	NOUN
ftr-398	717	11	and	and	CCONJ
ftr-398	717	12	former	former	ADJ
ftr-398	717	13	long	long	ADJ
ftr-398	717	14	-	-	PUNCT
ftr-398	717	15	term	term	NOUN
ftr-398	717	16	u.s	u.s	PROPN
ftr-398	717	17	.	.	PROPN
ftr-398	717	18	resident	resident	NOUN
ftr-398	717	19	aliens	alien	NOUN
ftr-398	717	20	.	.	PUNCT
ftr-398	718	1	under	under	ADP
ftr-398	718	2	u.s	u.s	PROPN
ftr-398	718	3	.	.	PROPN
ftr-398	718	4	tax	tax	NOUN
ftr-398	718	5	law	law	NOUN
ftr-398	718	6	,	,	PUNCT
ftr-398	718	7	only	only	ADV
ftr-398	718	8	u.s	u.s	PROPN
ftr-398	718	9	.	.	PROPN
ftr-398	718	10	citizens	citizen	NOUN
ftr-398	718	11	may	may	AUX
ftr-398	718	12	be	be	AUX
ftr-398	718	13	able	able	ADJ
ftr-398	718	14	to	to	PART
ftr-398	718	15	avoid	avoid	VERB
ftr-398	718	16	the	the	DET
ftr-398	718	17	application	application	NOUN
ftr-398	718	18	of	of	ADP
ftr-398	718	19	the	the	DET
ftr-398	718	20	alternative	alternative	ADJ
ftr-398	718	21	regime	regime	NOUN
ftr-398	718	22	,	,	PUNCT
ftr-398	718	23	provided	provide	VERB
ftr-398	718	24	they	they	PRON
ftr-398	718	25	satisfy	satisfy	VERB
ftr-398	718	26	the	the	DET
ftr-398	718	27	requirements	requirement	NOUN
ftr-398	718	28	of	of	ADP
ftr-398	718	29	section	section	NOUN
ftr-398	718	30	877(c	877(c	PROPN
ftr-398	718	31	)	)	PUNCT
ftr-398	718	32	.	.	PUNCT
ftr-398	719	1	under	under	ADP
ftr-398	719	2	u.s	u.s	PROPN
ftr-398	719	3	.	.	PROPN
ftr-398	719	4	immigration	immigration	NOUN
ftr-398	719	5	law	law	NOUN
ftr-398	719	6	,	,	PUNCT
ftr-398	719	7	only	only	ADV
ftr-398	719	8	former	former	ADJ
ftr-398	719	9	long	long	ADJ
ftr-398	719	10	-	-	PUNCT
ftr-398	719	11	term	term	NOUN
ftr-398	719	12	u.s	u.s	PROPN
ftr-398	719	13	.	.	PROPN
ftr-398	719	14	resident	resident	ADJ
ftr-398	719	15	aliens	alien	NOUN
ftr-398	719	16	can	can	AUX
ftr-398	719	17	freely	freely	ADV
ftr-398	719	18	return	return	VERB
ftr-398	719	19	to	to	ADP
ftr-398	719	20	the	the	DET
ftr-398	719	21	u.s	u.s	PROPN
ftr-398	719	22	.	.	PROPN
ftr-398	719	23	following	follow	VERB
ftr-398	719	24	expatriation	expatriation	NOUN
ftr-398	719	25	because	because	SCONJ
ftr-398	719	26	former	former	ADJ
ftr-398	719	27	u.s	u.s	PROPN
ftr-398	719	28	.	.	PROPN
ftr-398	719	29	citizens	citizen	NOUN
ftr-398	719	30	who	who	PRON
ftr-398	719	31	are	be	AUX
ftr-398	719	32	determined	determined	ADJ
ftr-398	719	33	to	to	PART
ftr-398	719	34	have	have	AUX
ftr-398	719	35	renounced	renounce	VERB
ftr-398	719	36	their	their	PRON
ftr-398	719	37	u.s	u.s	PROPN
ftr-398	719	38	.	.	PROPN
ftr-398	719	39	citizenship	citizenship	NOUN
ftr-398	719	40	for	for	ADP
ftr-398	719	41	tax	tax	NOUN
ftr-398	719	42	avoidance	avoidance	NOUN
ftr-398	719	43	purposes	purpose	NOUN
ftr-398	719	44	(	(	PUNCT
ftr-398	719	45	as	as	SCONJ
ftr-398	719	46	determined	determine	VERB
ftr-398	719	47	under	under	ADP
ftr-398	719	48	immigration	immigration	NOUN
ftr-398	719	49	rules	rule	NOUN
ftr-398	719	50	)	)	PUNCT
ftr-398	719	51	can	can	AUX
ftr-398	719	52	be	be	AUX
ftr-398	719	53	excluded	exclude	VERB
ftr-398	719	54	from	from	ADP
ftr-398	719	55	the	the	DET
ftr-398	719	56	u.s	u.s	PROPN
ftr-398	719	57	.	.	PROPN
ftr-398	719	58	this	this	DET
ftr-398	719	59	discrepancy	discrepancy	NOUN
ftr-398	719	60	between	between	ADP
ftr-398	719	61	u.s	u.s	PROPN
ftr-398	719	62	.	.	PROPN
ftr-398	719	63	immigration	immigration	PROPN
ftr-398	719	64	and	and	CCONJ
ftr-398	719	65	u.s	u.s	PROPN
ftr-398	719	66	.	.	PROPN
ftr-398	719	67	tax	tax	NOUN
ftr-398	719	68	rules	rule	NOUN
ftr-398	719	69	needs	need	VERB
ftr-398	719	70	to	to	PART
ftr-398	719	71	be	be	AUX
ftr-398	719	72	addressed	address	VERB
ftr-398	719	73	as	as	SCONJ
ftr-398	719	74	it	it	PRON
ftr-398	719	75	creates	create	VERB
ftr-398	719	76	an	an	DET
ftr-398	719	77	apparent	apparent	ADJ
ftr-398	719	78	discrepancy	discrepancy	NOUN
ftr-398	719	79	in	in	ADP
ftr-398	719	80	the	the	DET
ftr-398	719	81	treatment	treatment	NOUN
ftr-398	719	82	of	of	ADP
ftr-398	719	83	u.s	u.s	PROPN
ftr-398	719	84	.	.	PROPN
ftr-398	719	85	citizen	citizen	PROPN
ftr-398	719	86	and	and	CCONJ
ftr-398	719	87	longterm	longterm	PROPN
ftr-398	719	88	u.s	u.s	PROPN
ftr-398	719	89	.	.	PROPN
ftr-398	719	90	resident	resident	ADJ
ftr-398	719	91	alien	alien	ADJ
ftr-398	719	92	expatriates	expatriate	NOUN
ftr-398	719	93	,	,	PUNCT
ftr-398	719	94	with	with	ADP
ftr-398	719	95	the	the	DET
ftr-398	719	96	tax	tax	NOUN
ftr-398	719	97	rules	rule	NOUN
ftr-398	719	98	favoring	favor	VERB
ftr-398	719	99	former	former	ADJ
ftr-398	719	100	u.s	u.s	PROPN
ftr-398	719	101	.	.	PROPN
ftr-398	719	102	citizens	citizen	NOUN
ftr-398	719	103	and	and	CCONJ
ftr-398	719	104	the	the	DET
ftr-398	719	105	immigration	immigration	NOUN
ftr-398	719	106	rules	rule	NOUN
ftr-398	719	107	favoring	favor	VERB
ftr-398	719	108	former	former	ADJ
ftr-398	719	109	long	long	ADJ
ftr-398	719	110	-	-	PUNCT
ftr-398	719	111	term	term	NOUN
ftr-398	719	112	u.s	u.s	PROPN
ftr-398	719	113	.	.	PROPN
ftr-398	719	114	resident	resident	PROPN
ftr-398	719	115	aliens	alien	NOUN
ftr-398	719	116	.	.	PUNCT
ftr-398	720	1	g.	g.	PROPN
ftr-398	720	2	summary	summary	VERB
ftr-398	720	3	the	the	DET
ftr-398	720	4	expatriation	expatriation	NOUN
ftr-398	720	5	provisions	provision	NOUN
ftr-398	720	6	of	of	ADP
ftr-398	720	7	the	the	DET
ftr-398	720	8	jobs	job	NOUN
ftr-398	720	9	act	act	NOUN
ftr-398	720	10	introduced	introduce	VERB
ftr-398	720	11	some	some	DET
ftr-398	720	12	vital	vital	ADJ
ftr-398	720	13	changes	change	NOUN
ftr-398	720	14	to	to	ADP
ftr-398	720	15	the	the	DET
ftr-398	720	16	existing	exist	VERB
ftr-398	720	17	expatriation	expatriation	NOUN
ftr-398	720	18	provisions	provision	NOUN
ftr-398	720	19	of	of	ADP
ftr-398	720	20	the	the	DET
ftr-398	720	21	code	code	NOUN
ftr-398	720	22	,	,	PUNCT
ftr-398	720	23	affecting	affect	VERB
ftr-398	720	24	expatriating	expatriate	VERB
ftr-398	720	25	u.s	u.s	PROPN
ftr-398	720	26	.	.	PROPN
ftr-398	720	27	citizens	citizen	NOUN
ftr-398	720	28	and	and	CCONJ
ftr-398	720	29	long	long	ADJ
ftr-398	720	30	-	-	PUNCT
ftr-398	720	31	term	term	NOUN
ftr-398	720	32	u.s	u.s	PROPN
ftr-398	720	33	.	.	PROPN
ftr-398	720	34	resident	resident	NOUN
ftr-398	720	35	aliens	alien	NOUN
ftr-398	720	36	in	in	ADP
ftr-398	720	37	four	four	NUM
ftr-398	720	38	principal	principal	ADJ
ftr-398	720	39	ways	way	NOUN
ftr-398	720	40	.	.	PUNCT
ftr-398	721	1	first	first	ADV
ftr-398	721	2	,	,	PUNCT
ftr-398	721	3	the	the	DET
ftr-398	721	4	motivation	motivation	NOUN
ftr-398	721	5	for	for	ADP
ftr-398	721	6	expatriation	expatriation	NOUN
ftr-398	721	7	is	be	AUX
ftr-398	721	8	now	now	ADV
ftr-398	721	9	inconsequential	inconsequential	ADJ
ftr-398	721	10	and	and	CCONJ
ftr-398	721	11	any	any	DET
ftr-398	721	12	expatriate	expatriate	NOUN
ftr-398	721	13	who	who	PRON
ftr-398	721	14	meets	meet	VERB
ftr-398	721	15	any	any	DET
ftr-398	721	16	one	one	NUM
ftr-398	721	17	of	of	ADP
ftr-398	721	18	the	the	DET
ftr-398	721	19	three	three	NUM
ftr-398	721	20	bright	bright	ADJ
ftr-398	721	21	-	-	PUNCT
ftr-398	721	22	line	line	NOUN
ftr-398	721	23	tests	test	NOUN
ftr-398	721	24	,	,	PUNCT
ftr-398	721	25	but	but	CCONJ
ftr-398	721	26	none	none	NOUN
ftr-398	721	27	of	of	ADP
ftr-398	721	28	the	the	DET
ftr-398	721	29	limited	limited	ADJ
ftr-398	721	30	exceptions	exception	NOUN
ftr-398	721	31	,	,	PUNCT
ftr-398	721	32	is	be	AUX
ftr-398	721	33	subject	subject	ADJ
ftr-398	721	34	to	to	ADP
ftr-398	721	35	the	the	DET
ftr-398	721	36	alternative	alternative	ADJ
ftr-398	721	37	method	method	NOUN
ftr-398	721	38	of	of	ADP
ftr-398	721	39	taxation	taxation	NOUN
ftr-398	721	40	for	for	ADP
ftr-398	721	41	the	the	DET
ftr-398	721	42	ten	ten	NUM
ftr-398	721	43	-	-	PUNCT
ftr-398	721	44	year	year	NOUN
ftr-398	721	45	period	period	NOUN
ftr-398	721	46	following	follow	VERB
ftr-398	721	47	expatriation	expatriation	NOUN
ftr-398	721	48	.	.	PUNCT
ftr-398	722	1	second	second	ADJ
ftr-398	722	2	,	,	PUNCT
ftr-398	722	3	the	the	DET
ftr-398	722	4	exceptions	exception	NOUN
ftr-398	722	5	from	from	ADP
ftr-398	722	6	the	the	DET
ftr-398	722	7	138	138	NUM
ftr-398	722	8	.	.	PUNCT
ftr-398	723	1	irc	irc	PROPN
ftr-398	723	2	§	§	PROPN
ftr-398	723	3	6039g(a	6039g(a	NUM
ftr-398	723	4	)	)	PUNCT
ftr-398	723	5	.	.	PUNCT
ftr-398	724	1	2005	2005	NUM
ftr-398	724	2	is	be	AUX
ftr-398	724	3	the	the	DET
ftr-398	724	4	nation	nation	NOUN
ftr-398	724	5	of	of	ADP
ftr-398	724	6	immigrants	immigrant	NOUN
ftr-398	724	7	punishing	punish	VERB
ftr-398	724	8	its	its	PRON
ftr-398	724	9	emigrants	emigrant	NOUN
ftr-398	724	10	39	39	NUM
ftr-398	724	11	application	application	NOUN
ftr-398	724	12	of	of	ADP
ftr-398	724	13	the	the	DET
ftr-398	724	14	alternative	alternative	ADJ
ftr-398	724	15	tax	tax	NOUN
ftr-398	724	16	regime	regime	NOUN
ftr-398	724	17	are	be	AUX
ftr-398	724	18	very	very	ADV
ftr-398	724	19	limited	limited	ADJ
ftr-398	724	20	and	and	CCONJ
ftr-398	724	21	are	be	AUX
ftr-398	724	22	available	available	ADJ
ftr-398	724	23	to	to	ADP
ftr-398	724	24	certain	certain	ADJ
ftr-398	724	25	dual	dual	ADJ
ftr-398	724	26	citizens	citizen	NOUN
ftr-398	724	27	only	only	ADV
ftr-398	724	28	.	.	PUNCT
ftr-398	725	1	third	third	ADV
ftr-398	725	2	,	,	PUNCT
ftr-398	725	3	the	the	DET
ftr-398	725	4	termination	termination	NOUN
ftr-398	725	5	of	of	ADP
ftr-398	725	6	u.s	u.s	PROPN
ftr-398	725	7	.	.	PROPN
ftr-398	725	8	residency	residency	NOUN
ftr-398	725	9	or	or	CCONJ
ftr-398	725	10	the	the	DET
ftr-398	725	11	renunciation	renunciation	NOUN
ftr-398	725	12	of	of	ADP
ftr-398	725	13	u.s	u.s	PROPN
ftr-398	725	14	.	.	PROPN
ftr-398	725	15	citizenship	citizenship	NOUN
ftr-398	725	16	is	be	AUX
ftr-398	725	17	insufficient	insufficient	ADJ
ftr-398	725	18	to	to	PART
ftr-398	725	19	terminate	terminate	VERB
ftr-398	725	20	such	such	ADJ
ftr-398	725	21	status	status	NOUN
ftr-398	725	22	for	for	ADP
ftr-398	725	23	u.s	u.s	PROPN
ftr-398	725	24	.	.	PROPN
ftr-398	725	25	tax	tax	NOUN
ftr-398	725	26	purposes	purpose	NOUN
ftr-398	725	27	and	and	CCONJ
ftr-398	725	28	additional	additional	ADJ
ftr-398	725	29	steps	step	NOUN
ftr-398	725	30	must	must	AUX
ftr-398	725	31	be	be	AUX
ftr-398	725	32	taken	take	VERB
ftr-398	725	33	to	to	PART
ftr-398	725	34	finalize	finalize	VERB
ftr-398	725	35	tax	tax	NOUN
ftr-398	725	36	expatriation	expatriation	NOUN
ftr-398	725	37	.	.	PUNCT
ftr-398	726	1	fourth	fourth	ADJ
ftr-398	726	2	,	,	PUNCT
ftr-398	726	3	former	former	ADJ
ftr-398	726	4	u.s	u.s	PROPN
ftr-398	726	5	.	.	PROPN
ftr-398	726	6	citizens	citizen	NOUN
ftr-398	726	7	and	and	CCONJ
ftr-398	726	8	long	long	ADJ
ftr-398	726	9	-	-	PUNCT
ftr-398	726	10	term	term	NOUN
ftr-398	726	11	u.s	u.s	PROPN
ftr-398	726	12	.	.	PROPN
ftr-398	726	13	resident	resident	NOUN
ftr-398	726	14	aliens	alien	NOUN
ftr-398	726	15	returning	return	VERB
ftr-398	726	16	to	to	ADP
ftr-398	726	17	the	the	DET
ftr-398	726	18	u.s	u.s	PROPN
ftr-398	726	19	.	.	PROPN
ftr-398	726	20	for	for	ADP
ftr-398	726	21	more	more	ADJ
ftr-398	726	22	than	than	ADP
ftr-398	726	23	thirty	thirty	NUM
ftr-398	726	24	days	day	NOUN
ftr-398	726	25	in	in	ADP
ftr-398	726	26	any	any	DET
ftr-398	726	27	given	give	VERB
ftr-398	726	28	year	year	NOUN
ftr-398	726	29	are	be	AUX
ftr-398	726	30	treated	treat	VERB
ftr-398	726	31	as	as	ADP
ftr-398	726	32	u.s	u.s	PROPN
ftr-398	726	33	.	.	PROPN
ftr-398	726	34	persons	person	NOUN
ftr-398	726	35	for	for	ADP
ftr-398	726	36	that	that	DET
ftr-398	726	37	year	year	NOUN
ftr-398	726	38	and	and	CCONJ
ftr-398	726	39	are	be	AUX
ftr-398	726	40	subject	subject	ADJ
ftr-398	726	41	to	to	ADP
ftr-398	726	42	full	full	ADJ
ftr-398	726	43	u.s	u.s	PROPN
ftr-398	726	44	.	.	PROPN
ftr-398	726	45	taxation	taxation	NOUN
ftr-398	726	46	.	.	PUNCT
ftr-398	727	1	the	the	DET
ftr-398	727	2	revised	revise	VERB
ftr-398	727	3	rules	rule	NOUN
ftr-398	727	4	are	be	AUX
ftr-398	727	5	an	an	DET
ftr-398	727	6	improvement	improvement	NOUN
ftr-398	727	7	over	over	ADP
ftr-398	727	8	the	the	DET
ftr-398	727	9	existing	exist	VERB
ftr-398	727	10	rules	rule	NOUN
ftr-398	727	11	in	in	ADP
ftr-398	727	12	that	that	SCONJ
ftr-398	727	13	they	they	PRON
ftr-398	727	14	lessen	lessen	VERB
ftr-398	727	15	the	the	DET
ftr-398	727	16	administrative	administrative	ADJ
ftr-398	727	17	burden	burden	NOUN
ftr-398	727	18	on	on	ADP
ftr-398	727	19	the	the	DET
ftr-398	727	20	irs	irs	PROPN
ftr-398	727	21	by	by	ADP
ftr-398	727	22	eliminating	eliminate	VERB
ftr-398	727	23	the	the	DET
ftr-398	727	24	ruling	rule	VERB
ftr-398	727	25	request	request	NOUN
ftr-398	727	26	procedure	procedure	NOUN
ftr-398	727	27	and	and	CCONJ
ftr-398	727	28	by	by	ADP
ftr-398	727	29	lessening	lessen	VERB
ftr-398	727	30	the	the	DET
ftr-398	727	31	potential	potential	NOUN
ftr-398	727	32	for	for	ADP
ftr-398	727	33	tax	tax	NOUN
ftr-398	727	34	avoidance	avoidance	NOUN
ftr-398	727	35	.	.	PUNCT
ftr-398	728	1	however	however	ADV
ftr-398	728	2	,	,	PUNCT
ftr-398	728	3	u.s	u.s	PROPN
ftr-398	728	4	.	.	PROPN
ftr-398	728	5	citizens	citizen	NOUN
ftr-398	728	6	and	and	CCONJ
ftr-398	728	7	long	long	ADJ
ftr-398	728	8	-	-	PUNCT
ftr-398	728	9	term	term	NOUN
ftr-398	728	10	u.s	u.s	PROPN
ftr-398	728	11	.	.	PROPN
ftr-398	728	12	resident	resident	ADJ
ftr-398	728	13	aliens	alien	NOUN
ftr-398	728	14	may	may	AUX
ftr-398	728	15	still	still	ADV
ftr-398	728	16	be	be	AUX
ftr-398	728	17	able	able	ADJ
ftr-398	728	18	to	to	PART
ftr-398	728	19	avoid	avoid	VERB
ftr-398	728	20	u.s	u.s	PROPN
ftr-398	728	21	.	.	PROPN
ftr-398	728	22	tax	tax	NOUN
ftr-398	728	23	on	on	ADP
ftr-398	728	24	certain	certain	ADJ
ftr-398	728	25	items	item	NOUN
ftr-398	728	26	by	by	ADP
ftr-398	728	27	refraining	refrain	VERB
ftr-398	728	28	from	from	ADP
ftr-398	728	29	any	any	DET
ftr-398	728	30	sale	sale	NOUN
ftr-398	728	31	or	or	CCONJ
ftr-398	728	32	exchange	exchange	NOUN
ftr-398	728	33	during	during	ADP
ftr-398	728	34	the	the	DET
ftr-398	728	35	ten	ten	NUM
ftr-398	728	36	-	-	PUNCT
ftr-398	728	37	year	year	NOUN
ftr-398	728	38	period	period	NOUN
ftr-398	728	39	for	for	ADP
ftr-398	728	40	which	which	PRON
ftr-398	728	41	the	the	DET
ftr-398	728	42	alternative	alternative	ADJ
ftr-398	728	43	method	method	NOUN
ftr-398	728	44	of	of	ADP
ftr-398	728	45	taxation	taxation	NOUN
ftr-398	728	46	applies	apply	VERB
ftr-398	728	47	.	.	PUNCT
ftr-398	729	1	this	this	DET
ftr-398	729	2	potential	potential	NOUN
ftr-398	729	3	for	for	ADP
ftr-398	729	4	tax	tax	NOUN
ftr-398	729	5	avoidance	avoidance	NOUN
ftr-398	729	6	also	also	ADV
ftr-398	729	7	creates	create	VERB
ftr-398	729	8	inequality	inequality	NOUN
ftr-398	729	9	in	in	ADP
ftr-398	729	10	the	the	DET
ftr-398	729	11	treatment	treatment	NOUN
ftr-398	729	12	of	of	ADP
ftr-398	729	13	similarly	similarly	ADV
ftr-398	729	14	situated	situated	ADJ
ftr-398	729	15	expatriates	expatriate	NOUN
ftr-398	729	16	,	,	PUNCT
ftr-398	729	17	as	as	SCONJ
ftr-398	729	18	some	some	PRON
ftr-398	729	19	will	will	AUX
ftr-398	729	20	pay	pay	VERB
ftr-398	729	21	u.s	u.s	PROPN
ftr-398	729	22	.	.	PROPN
ftr-398	729	23	tax	tax	NOUN
ftr-398	729	24	on	on	ADP
ftr-398	729	25	the	the	DET
ftr-398	729	26	gain	gain	NOUN
ftr-398	729	27	resulting	result	VERB
ftr-398	729	28	from	from	ADP
ftr-398	729	29	the	the	DET
ftr-398	729	30	sale	sale	NOUN
ftr-398	729	31	of	of	ADP
ftr-398	729	32	u.s.-assets	u.s.-asset	NOUN
ftr-398	729	33	while	while	SCONJ
ftr-398	729	34	others	other	NOUN
ftr-398	729	35	will	will	AUX
ftr-398	729	36	wait	wait	VERB
ftr-398	729	37	for	for	ADP
ftr-398	729	38	the	the	DET
ftr-398	729	39	expiration	expiration	NOUN
ftr-398	729	40	of	of	ADP
ftr-398	729	41	the	the	DET
ftr-398	729	42	ten	ten	NUM
ftr-398	729	43	-	-	PUNCT
ftr-398	729	44	year	year	NOUN
ftr-398	729	45	period	period	NOUN
ftr-398	729	46	and	and	CCONJ
ftr-398	729	47	pay	pay	VERB
ftr-398	729	48	no	no	DET
ftr-398	729	49	u.s	u.s	PROPN
ftr-398	729	50	.	.	PROPN
ftr-398	729	51	tax	tax	NOUN
ftr-398	729	52	on	on	ADP
ftr-398	729	53	such	such	ADJ
ftr-398	729	54	gain	gain	NOUN
ftr-398	729	55	.	.	PUNCT
ftr-398	730	1	in	in	ADP
ftr-398	730	2	addition	addition	NOUN
ftr-398	730	3	,	,	PUNCT
ftr-398	730	4	the	the	DET
ftr-398	730	5	imposition	imposition	NOUN
ftr-398	730	6	of	of	ADP
ftr-398	730	7	u.s	u.s	PROPN
ftr-398	730	8	.	.	PROPN
ftr-398	730	9	income	income	NOUN
ftr-398	730	10	tax	tax	NOUN
ftr-398	730	11	on	on	ADP
ftr-398	730	12	u.s.-source	u.s.-source	ADJ
ftr-398	730	13	income	income	NOUN
ftr-398	730	14	accrued	accrue	VERB
ftr-398	730	15	after	after	ADP
ftr-398	730	16	the	the	DET
ftr-398	730	17	expatriation	expatriation	NOUN
ftr-398	730	18	results	result	VERB
ftr-398	730	19	in	in	ADP
ftr-398	730	20	economic	economic	ADJ
ftr-398	730	21	inefficiency	inefficiency	NOUN
ftr-398	730	22	.	.	PUNCT
ftr-398	731	1	moreover	moreover	ADV
ftr-398	731	2	,	,	PUNCT
ftr-398	731	3	u.s	u.s	PROPN
ftr-398	731	4	.	.	PROPN
ftr-398	731	5	citizens	citizen	NOUN
ftr-398	731	6	and	and	CCONJ
ftr-398	731	7	long	long	ADJ
ftr-398	731	8	-	-	PUNCT
ftr-398	731	9	term	term	NOUN
ftr-398	731	10	u.s	u.s	PROPN
ftr-398	731	11	.	.	PROPN
ftr-398	731	12	resident	resident	ADJ
ftr-398	731	13	aliens	alien	NOUN
ftr-398	731	14	are	be	AUX
ftr-398	731	15	not	not	PART
ftr-398	731	16	treated	treat	VERB
ftr-398	731	17	equally	equally	ADV
ftr-398	731	18	because	because	SCONJ
ftr-398	731	19	long	long	ADJ
ftr-398	731	20	-	-	PUNCT
ftr-398	731	21	term	term	NOUN
ftr-398	731	22	u.s	u.s	PROPN
ftr-398	731	23	.	.	PROPN
ftr-398	731	24	resident	resident	NOUN
ftr-398	731	25	aliens	alien	NOUN
ftr-398	731	26	do	do	AUX
ftr-398	731	27	not	not	PART
ftr-398	731	28	have	have	VERB
ftr-398	731	29	any	any	DET
ftr-398	731	30	exceptions	exception	NOUN
ftr-398	731	31	from	from	ADP
ftr-398	731	32	the	the	DET
ftr-398	731	33	application	application	NOUN
ftr-398	731	34	of	of	ADP
ftr-398	731	35	the	the	DET
ftr-398	731	36	alternative	alternative	ADJ
ftr-398	731	37	regime	regime	NOUN
ftr-398	731	38	.	.	PUNCT
ftr-398	732	1	last	last	ADJ
ftr-398	732	2	but	but	CCONJ
ftr-398	732	3	not	not	PART
ftr-398	732	4	least	least	ADJ
ftr-398	732	5	,	,	PUNCT
ftr-398	732	6	the	the	DET
ftr-398	732	7	imposition	imposition	NOUN
ftr-398	732	8	of	of	ADP
ftr-398	732	9	full	full	ADJ
ftr-398	732	10	u.s	u.s	PROPN
ftr-398	732	11	.	.	PROPN
ftr-398	732	12	taxation	taxation	NOUN
ftr-398	732	13	on	on	ADP
ftr-398	732	14	expatriates	expatriate	NOUN
ftr-398	732	15	returning	return	VERB
ftr-398	732	16	to	to	ADP
ftr-398	732	17	the	the	DET
ftr-398	732	18	u.s	u.s	PROPN
ftr-398	732	19	.	.	PROPN
ftr-398	732	20	for	for	ADP
ftr-398	732	21	as	as	ADV
ftr-398	732	22	few	few	ADJ
ftr-398	732	23	as	as	ADP
ftr-398	732	24	thirty	thirty	NUM
ftr-398	732	25	-	-	PUNCT
ftr-398	732	26	one	one	NUM
ftr-398	732	27	days	day	NOUN
ftr-398	732	28	a	a	DET
ftr-398	732	29	year	year	NOUN
ftr-398	732	30	in	in	ADP
ftr-398	732	31	any	any	DET
ftr-398	732	32	one	one	NUM
ftr-398	732	33	of	of	ADP
ftr-398	732	34	the	the	DET
ftr-398	732	35	ten	ten	NUM
ftr-398	732	36	years	year	NOUN
ftr-398	732	37	to	to	PART
ftr-398	732	38	which	which	PRON
ftr-398	732	39	the	the	DET
ftr-398	732	40	alternative	alternative	ADJ
ftr-398	732	41	method	method	NOUN
ftr-398	732	42	applies	apply	VERB
ftr-398	732	43	is	be	AUX
ftr-398	732	44	out	out	ADP
ftr-398	732	45	of	of	ADP
ftr-398	732	46	step	step	NOUN
ftr-398	732	47	with	with	ADP
ftr-398	732	48	international	international	ADJ
ftr-398	732	49	norms	norm	NOUN
ftr-398	732	50	.	.	PUNCT
ftr-398	733	1	v.	v.	ADP
ftr-398	733	2	a	a	DET
ftr-398	733	3	fair	fair	ADJ
ftr-398	733	4	system	system	NOUN
ftr-398	733	5	of	of	ADP
ftr-398	733	6	taxation	taxation	NOUN
ftr-398	733	7	for	for	ADP
ftr-398	733	8	expatriates	expatriate	NOUN
ftr-398	733	9	?	?	PUNCT
ftr-398	734	1	as	as	SCONJ
ftr-398	734	2	the	the	DET
ftr-398	734	3	history	history	NOUN
ftr-398	734	4	of	of	ADP
ftr-398	734	5	the	the	DET
ftr-398	734	6	expatriation	expatriation	NOUN
ftr-398	734	7	provisions	provision	NOUN
ftr-398	734	8	demonstrates	demonstrate	VERB
ftr-398	734	9	,	,	PUNCT
ftr-398	734	10	the	the	DET
ftr-398	734	11	taxation	taxation	NOUN
ftr-398	734	12	of	of	ADP
ftr-398	734	13	former	former	ADJ
ftr-398	734	14	u.s	u.s	PROPN
ftr-398	734	15	.	.	PROPN
ftr-398	734	16	citizens	citizen	NOUN
ftr-398	734	17	and	and	CCONJ
ftr-398	734	18	long	long	ADJ
ftr-398	734	19	-	-	PUNCT
ftr-398	734	20	term	term	NOUN
ftr-398	734	21	u.s	u.s	PROPN
ftr-398	734	22	.	.	PROPN
ftr-398	734	23	resident	resident	NOUN
ftr-398	734	24	aliens	alien	NOUN
ftr-398	734	25	is	be	AUX
ftr-398	734	26	a	a	DET
ftr-398	734	27	considerable	considerable	ADJ
ftr-398	734	28	challenge	challenge	NOUN
ftr-398	734	29	to	to	ADP
ftr-398	734	30	the	the	DET
ftr-398	734	31	u.s	u.s	PROPN
ftr-398	734	32	.	.	PROPN
ftr-398	734	33	tax	tax	NOUN
ftr-398	734	34	system	system	NOUN
ftr-398	734	35	.	.	PUNCT
ftr-398	735	1	on	on	ADP
ftr-398	735	2	the	the	DET
ftr-398	735	3	one	one	NUM
ftr-398	735	4	hand	hand	NOUN
ftr-398	735	5	,	,	PUNCT
ftr-398	735	6	the	the	DET
ftr-398	735	7	u.s	u.s	PROPN
ftr-398	735	8	.	.	PROPN
ftr-398	735	9	has	have	VERB
ftr-398	735	10	the	the	DET
ftr-398	735	11	right	right	NOUN
ftr-398	735	12	to	to	PART
ftr-398	735	13	tax	tax	VERB
ftr-398	735	14	accrued	accrue	VERB
ftr-398	735	15	but	but	CCONJ
ftr-398	735	16	unrealized	unrealized	ADJ
ftr-398	735	17	gain	gain	NOUN
ftr-398	735	18	that	that	PRON
ftr-398	735	19	would	would	AUX
ftr-398	735	20	otherwise	otherwise	ADV
ftr-398	735	21	be	be	AUX
ftr-398	735	22	taxable	taxable	ADJ
ftr-398	735	23	to	to	ADP
ftr-398	735	24	the	the	DET
ftr-398	735	25	expatriate	expatriate	NOUN
ftr-398	735	26	upon	upon	SCONJ
ftr-398	735	27	realization	realization	NOUN
ftr-398	735	28	if	if	SCONJ
ftr-398	735	29	she	she	PRON
ftr-398	735	30	remained	remain	VERB
ftr-398	735	31	a	a	DET
ftr-398	735	32	u.s	u.s	PROPN
ftr-398	735	33	.	.	PROPN
ftr-398	735	34	person	person	NOUN
ftr-398	735	35	.	.	PUNCT
ftr-398	736	1	on	on	ADP
ftr-398	736	2	the	the	DET
ftr-398	736	3	other	other	ADJ
ftr-398	736	4	hand	hand	NOUN
ftr-398	736	5	,	,	PUNCT
ftr-398	736	6	the	the	DET
ftr-398	736	7	u.s	u.s	PROPN
ftr-398	736	8	.	.	PROPN
ftr-398	736	9	should	should	AUX
ftr-398	736	10	refrain	refrain	VERB
ftr-398	736	11	from	from	ADP
ftr-398	736	12	taxing	tax	VERB
ftr-398	736	13	gain	gain	NOUN
ftr-398	736	14	that	that	PRON
ftr-398	736	15	accrues	accrue	VERB
ftr-398	736	16	during	during	ADP
ftr-398	736	17	a	a	DET
ftr-398	736	18	period	period	NOUN
ftr-398	736	19	when	when	SCONJ
ftr-398	736	20	the	the	DET
ftr-398	736	21	expatriate	expatriate	NOUN
ftr-398	736	22	is	be	AUX
ftr-398	736	23	a	a	DET
ftr-398	736	24	nonresident	nonresident	ADJ
ftr-398	736	25	alien	alien	NOUN
ftr-398	736	26	for	for	ADP
ftr-398	736	27	all	all	DET
ftr-398	736	28	practical	practical	ADJ
ftr-398	736	29	purposes	purpose	NOUN
ftr-398	736	30	and	and	CCONJ
ftr-398	736	31	,	,	PUNCT
ftr-398	736	32	as	as	ADP
ftr-398	736	33	such	such	ADJ
ftr-398	736	34	,	,	PUNCT
ftr-398	736	35	would	would	AUX
ftr-398	736	36	not	not	PART
ftr-398	736	37	be	be	AUX
ftr-398	736	38	subject	subject	ADJ
ftr-398	736	39	to	to	ADP
ftr-398	736	40	u.s	u.s	PROPN
ftr-398	736	41	.	.	PROPN
ftr-398	736	42	tax	tax	NOUN
ftr-398	736	43	on	on	ADP
ftr-398	736	44	those	those	DET
ftr-398	736	45	gains	gain	NOUN
ftr-398	736	46	.	.	PUNCT
ftr-398	737	1	in	in	ADP
ftr-398	737	2	creating	create	VERB
ftr-398	737	3	a	a	DET
ftr-398	737	4	better	well	ADJ
ftr-398	737	5	expatriation	expatriation	NOUN
ftr-398	737	6	tax	tax	NOUN
ftr-398	737	7	regime	regime	NOUN
ftr-398	737	8	,	,	PUNCT
ftr-398	737	9	congress	congress	PROPN
ftr-398	737	10	should	should	AUX
ftr-398	737	11	reconsider	reconsider	VERB
ftr-398	737	12	a	a	DET
ftr-398	737	13	mark	mark	NOUN
ftr-398	737	14	-	-	PUNCT
ftr-398	737	15	to	to	ADP
ftr-398	737	16	-	-	PUNCT
ftr-398	737	17	market	market	NOUN
ftr-398	737	18	expatriation	expatriation	NOUN
ftr-398	737	19	regime	regime	NOUN
ftr-398	737	20	.	.	PUNCT
ftr-398	738	1	under	under	ADP
ftr-398	738	2	a	a	DET
ftr-398	738	3	mark	mark	NOUN
ftr-398	738	4	-	-	PUNCT
ftr-398	738	5	to	to	ADP
ftr-398	738	6	-	-	PUNCT
ftr-398	738	7	market139	market139	ADJ
ftr-398	738	8	system	system	NOUN
ftr-398	738	9	,	,	PUNCT
ftr-398	738	10	expatriates	expatriate	NOUN
ftr-398	738	11	would	would	AUX
ftr-398	738	12	be	be	AUX
ftr-398	738	13	subject	subject	ADJ
ftr-398	738	14	to	to	ADP
ftr-398	738	15	u.s	u.s	PROPN
ftr-398	738	16	.	.	PROPN
ftr-398	738	17	tax	tax	NOUN
ftr-398	738	18	on	on	ADP
ftr-398	738	19	the	the	DET
ftr-398	738	20	net	net	ADJ
ftr-398	738	21	unrealized	unrealized	ADJ
ftr-398	738	22	gain	gain	NOUN
ftr-398	738	23	in	in	ADP
ftr-398	738	24	their	their	PRON
ftr-398	738	25	property	property	NOUN
ftr-398	738	26	as	as	SCONJ
ftr-398	738	27	if	if	SCONJ
ftr-398	738	28	such	such	ADJ
ftr-398	738	29	property	property	NOUN
ftr-398	738	30	were	be	AUX
ftr-398	738	31	sold	sell	VERB
ftr-398	738	32	for	for	ADP
ftr-398	738	33	its	its	PRON
ftr-398	738	34	fair	fair	ADJ
ftr-398	738	35	market	market	NOUN
ftr-398	738	36	value	value	NOUN
ftr-398	738	37	the	the	DET
ftr-398	738	38	day	day	NOUN
ftr-398	738	39	139	139	NUM
ftr-398	738	40	.	.	PUNCT
ftr-398	739	1	colon	colon	NOUN
ftr-398	739	2	,	,	PUNCT
ftr-398	739	3	supra	supra	PROPN
ftr-398	739	4	note	note	NOUN
ftr-398	739	5	21	21	NUM
ftr-398	739	6	,	,	PUNCT
ftr-398	739	7	at	at	ADP
ftr-398	739	8	30	30	NUM
ftr-398	739	9	-	-	SYM
ftr-398	739	10	33	33	NUM
ftr-398	739	11	(	(	PUNCT
ftr-398	739	12	providing	provide	VERB
ftr-398	739	13	an	an	DET
ftr-398	739	14	in	in	ADP
ftr-398	739	15	-	-	PUNCT
ftr-398	739	16	depth	depth	NOUN
ftr-398	739	17	analysis	analysis	NOUN
ftr-398	739	18	of	of	ADP
ftr-398	739	19	the	the	DET
ftr-398	739	20	benefits	benefit	NOUN
ftr-398	739	21	of	of	ADP
ftr-398	739	22	a	a	DET
ftr-398	739	23	mark	mark	NOUN
ftr-398	739	24	-	-	PUNCT
ftr-398	739	25	to	to	ADP
ftr-398	739	26	-	-	PUNCT
ftr-398	739	27	market	market	NOUN
ftr-398	739	28	expatriation	expatriation	NOUN
ftr-398	739	29	tax	tax	NOUN
ftr-398	739	30	regime	regime	NOUN
ftr-398	739	31	)	)	PUNCT
ftr-398	739	32	.	.	PUNCT
ftr-398	740	1	40	40	NUM
ftr-398	740	2	florida	florida	PROPN
ftr-398	740	3	tax	tax	NOUN
ftr-398	740	4	review	review	NOUN
ftr-398	740	5	[	[	X
ftr-398	740	6	vol.7:1	vol.7:1	NOUN
ftr-398	740	7	before	before	ADP
ftr-398	740	8	expatriation	expatriation	NOUN
ftr-398	740	9	.	.	PUNCT
ftr-398	741	1	such	such	DET
ftr-398	741	2	a	a	DET
ftr-398	741	3	system	system	NOUN
ftr-398	741	4	would	would	AUX
ftr-398	741	5	apply	apply	VERB
ftr-398	741	6	to	to	ADP
ftr-398	741	7	all	all	PRON
ftr-398	741	8	of	of	ADP
ftr-398	741	9	the	the	DET
ftr-398	741	10	property140	property140	PROPN
ftr-398	741	11	owned	own	VERB
ftr-398	741	12	by	by	ADP
ftr-398	741	13	the	the	DET
ftr-398	741	14	expatriate	expatriate	NOUN
ftr-398	741	15	,	,	PUNCT
ftr-398	741	16	with	with	ADP
ftr-398	741	17	the	the	DET
ftr-398	741	18	exception	exception	NOUN
ftr-398	741	19	of	of	ADP
ftr-398	741	20	u.s	u.s	PROPN
ftr-398	741	21	.	.	PROPN
ftr-398	741	22	real	real	ADJ
ftr-398	741	23	property	property	NOUN
ftr-398	741	24	interests	interest	NOUN
ftr-398	741	25	,	,	PUNCT
ftr-398	741	26	which	which	PRON
ftr-398	741	27	would	would	AUX
ftr-398	741	28	be	be	AUX
ftr-398	741	29	subject	subject	ADJ
ftr-398	741	30	to	to	ADP
ftr-398	741	31	u.s	u.s	PROPN
ftr-398	741	32	.	.	PROPN
ftr-398	741	33	tax	tax	NOUN
ftr-398	741	34	on	on	ADP
ftr-398	741	35	disposition	disposition	NOUN
ftr-398	741	36	.	.	PUNCT
ftr-398	742	1	some	some	DET
ftr-398	742	2	mark	mark	NOUN
ftr-398	742	3	-	-	PUNCT
ftr-398	742	4	to	to	ADP
ftr-398	742	5	-	-	PUNCT
ftr-398	742	6	market141	market141	VERB
ftr-398	742	7	expatriation	expatriation	NOUN
ftr-398	742	8	proposals	proposal	NOUN
ftr-398	742	9	rejected	reject	VERB
ftr-398	742	10	by	by	ADP
ftr-398	742	11	congress	congress	PROPN
ftr-398	742	12	in	in	ADP
ftr-398	742	13	the	the	DET
ftr-398	742	14	past	past	NOUN
ftr-398	742	15	subjected	subject	VERB
ftr-398	742	16	such	such	ADJ
ftr-398	742	17	gain	gain	NOUN
ftr-398	742	18	to	to	ADP
ftr-398	742	19	u.s	u.s	PROPN
ftr-398	742	20	.	.	PROPN
ftr-398	742	21	tax	tax	NOUN
ftr-398	742	22	only	only	ADV
ftr-398	742	23	to	to	ADP
ftr-398	742	24	the	the	DET
ftr-398	742	25	extent	extent	NOUN
ftr-398	742	26	the	the	DET
ftr-398	742	27	gain	gain	NOUN
ftr-398	742	28	exceeded	exceed	VERB
ftr-398	742	29	a	a	DET
ftr-398	742	30	threshold	threshold	NOUN
ftr-398	742	31	.	.	PUNCT
ftr-398	743	1	142	142	NUM
ftr-398	743	2	a.	a.	NOUN
ftr-398	743	3	mark	mark	PROPN
ftr-398	743	4	-	-	PUNCT
ftr-398	743	5	to	to	ADP
ftr-398	743	6	-	-	PUNCT
ftr-398	743	7	market	market	NOUN
ftr-398	743	8	regime	regime	NOUN
ftr-398	743	9	would	would	AUX
ftr-398	743	10	end	end	VERB
ftr-398	743	11	expatriation	expatriation	NOUN
ftr-398	743	12	for	for	ADP
ftr-398	743	13	the	the	DET
ftr-398	743	14	purpose	purpose	NOUN
ftr-398	743	15	of	of	ADP
ftr-398	743	16	tax	tax	NOUN
ftr-398	743	17	avoidance	avoidance	NOUN
ftr-398	743	18	under	under	ADP
ftr-398	743	19	the	the	DET
ftr-398	743	20	expatriation	expatriation	NOUN
ftr-398	743	21	rules	rule	NOUN
ftr-398	743	22	currently	currently	ADV
ftr-398	743	23	in	in	ADP
ftr-398	743	24	effect	effect	NOUN
ftr-398	743	25	,	,	PUNCT
ftr-398	743	26	tax	tax	NOUN
ftr-398	743	27	avoidance	avoidance	NOUN
ftr-398	743	28	is	be	AUX
ftr-398	743	29	still	still	ADV
ftr-398	743	30	possible	possible	ADJ
ftr-398	743	31	by	by	ADP
ftr-398	743	32	holding	hold	VERB
ftr-398	743	33	on	on	ADP
ftr-398	743	34	to	to	ADP
ftr-398	743	35	property	property	NOUN
ftr-398	743	36	with	with	ADP
ftr-398	743	37	accrued	accrue	VERB
ftr-398	743	38	but	but	CCONJ
ftr-398	743	39	unrealized	unrealized	ADJ
ftr-398	743	40	gain	gain	NOUN
ftr-398	743	41	for	for	ADP
ftr-398	743	42	the	the	DET
ftr-398	743	43	ten	ten	NUM
ftr-398	743	44	year	year	NOUN
ftr-398	743	45	period	period	NOUN
ftr-398	743	46	during	during	ADP
ftr-398	743	47	which	which	PRON
ftr-398	743	48	the	the	DET
ftr-398	743	49	alternative	alternative	ADJ
ftr-398	743	50	tax	tax	NOUN
ftr-398	743	51	regime	regime	NOUN
ftr-398	743	52	applies	apply	VERB
ftr-398	743	53	.	.	PUNCT
ftr-398	744	1	although	although	SCONJ
ftr-398	744	2	market	market	NOUN
ftr-398	744	3	forces	force	NOUN
ftr-398	744	4	may	may	AUX
ftr-398	744	5	make	make	VERB
ftr-398	744	6	it	it	PRON
ftr-398	744	7	unrealistic	unrealistic	ADJ
ftr-398	744	8	for	for	SCONJ
ftr-398	744	9	many	many	ADJ
ftr-398	744	10	expatriates	expatriate	NOUN
ftr-398	744	11	to	to	PART
ftr-398	744	12	wait	wait	VERB
ftr-398	744	13	that	that	PRON
ftr-398	744	14	long	long	ADV
ftr-398	744	15	to	to	PART
ftr-398	744	16	dispose	dispose	VERB
ftr-398	744	17	of	of	ADP
ftr-398	744	18	properties	property	NOUN
ftr-398	744	19	that	that	PRON
ftr-398	744	20	would	would	AUX
ftr-398	744	21	otherwise	otherwise	ADV
ftr-398	744	22	be	be	AUX
ftr-398	744	23	subject	subject	ADJ
ftr-398	744	24	to	to	ADP
ftr-398	744	25	u.s	u.s	PROPN
ftr-398	744	26	.	.	PROPN
ftr-398	744	27	tax	tax	NOUN
ftr-398	744	28	,	,	PUNCT
ftr-398	744	29	in	in	ADP
ftr-398	744	30	many	many	ADJ
ftr-398	744	31	cases	case	NOUN
ftr-398	744	32	it	it	PRON
ftr-398	744	33	may	may	AUX
ftr-398	744	34	be	be	AUX
ftr-398	744	35	an	an	DET
ftr-398	744	36	option	option	NOUN
ftr-398	744	37	and	and	CCONJ
ftr-398	744	38	in	in	ADP
ftr-398	744	39	those	those	DET
ftr-398	744	40	situations	situation	NOUN
ftr-398	744	41	it	it	PRON
ftr-398	744	42	may	may	AUX
ftr-398	744	43	deprive	deprive	VERB
ftr-398	744	44	the	the	DET
ftr-398	744	45	u.s	u.s	PROPN
ftr-398	744	46	.	.	PROPN
ftr-398	744	47	of	of	ADP
ftr-398	744	48	a	a	DET
ftr-398	744	49	significant	significant	ADJ
ftr-398	744	50	amount	amount	NOUN
ftr-398	744	51	of	of	ADP
ftr-398	744	52	revenue	revenue	NOUN
ftr-398	744	53	to	to	PART
ftr-398	744	54	which	which	PRON
ftr-398	744	55	it	it	PRON
ftr-398	744	56	is	be	AUX
ftr-398	744	57	entitled	entitle	VERB
ftr-398	744	58	.	.	PUNCT
ftr-398	745	1	under	under	ADP
ftr-398	745	2	a	a	DET
ftr-398	745	3	mark	mark	NOUN
ftr-398	745	4	-	-	PUNCT
ftr-398	745	5	to	to	ADP
ftr-398	745	6	-	-	PUNCT
ftr-398	745	7	market	market	NOUN
ftr-398	745	8	regime	regime	NOUN
ftr-398	745	9	,	,	PUNCT
ftr-398	745	10	all	all	DET
ftr-398	745	11	unrealized	unrealized	ADJ
ftr-398	745	12	gain	gain	NOUN
ftr-398	745	13	would	would	AUX
ftr-398	745	14	be	be	AUX
ftr-398	745	15	subject	subject	ADJ
ftr-398	745	16	to	to	ADP
ftr-398	745	17	u.s	u.s	PROPN
ftr-398	745	18	.	.	PROPN
ftr-398	745	19	tax	tax	NOUN
ftr-398	745	20	,	,	PUNCT
ftr-398	745	21	with	with	ADP
ftr-398	745	22	the	the	DET
ftr-398	745	23	exception	exception	NOUN
ftr-398	745	24	of	of	ADP
ftr-398	745	25	unrealized	unrealized	ADJ
ftr-398	745	26	gain	gain	NOUN
ftr-398	745	27	in	in	ADP
ftr-398	745	28	u.s	u.s	PROPN
ftr-398	745	29	.	.	PROPN
ftr-398	745	30	real	real	ADJ
ftr-398	745	31	property	property	NOUN
ftr-398	745	32	interests	interest	NOUN
ftr-398	745	33	,	,	PUNCT
ftr-398	745	34	which	which	PRON
ftr-398	745	35	are	be	AUX
ftr-398	745	36	subject	subject	ADJ
ftr-398	745	37	to	to	ADP
ftr-398	745	38	u.s	u.s	PROPN
ftr-398	745	39	.	.	PROPN
ftr-398	745	40	tax	tax	NOUN
ftr-398	745	41	in	in	ADP
ftr-398	745	42	any	any	DET
ftr-398	745	43	event	event	NOUN
ftr-398	745	44	.	.	PUNCT
ftr-398	746	1	b.	b.	PROPN
ftr-398	746	2	mark	mark	PROPN
ftr-398	746	3	-	-	PUNCT
ftr-398	746	4	to	to	ADP
ftr-398	746	5	-	-	PUNCT
ftr-398	746	6	market	market	NOUN
ftr-398	746	7	regime	regime	NOUN
ftr-398	746	8	would	would	AUX
ftr-398	746	9	be	be	AUX
ftr-398	746	10	applied	apply	VERB
ftr-398	746	11	on	on	ADP
ftr-398	746	12	the	the	DET
ftr-398	746	13	basis	basis	NOUN
ftr-398	746	14	of	of	ADP
ftr-398	746	15	the	the	DET
ftr-398	746	16	expatriate	expatriate	NOUN
ftr-398	746	17	’s	’s	PART
ftr-398	746	18	ability	ability	NOUN
ftr-398	746	19	to	to	PART
ftr-398	746	20	pay	pay	VERB
ftr-398	746	21	under	under	ADP
ftr-398	746	22	the	the	DET
ftr-398	746	23	current	current	ADJ
ftr-398	746	24	expatriation	expatriation	NOUN
ftr-398	746	25	structure	structure	NOUN
ftr-398	746	26	,	,	PUNCT
ftr-398	746	27	expatriates	expatriate	NOUN
ftr-398	746	28	face	face	VERB
ftr-398	746	29	ten	ten	NUM
ftr-398	746	30	years	year	NOUN
ftr-398	746	31	of	of	ADP
ftr-398	746	32	u.s	u.s	PROPN
ftr-398	746	33	.	.	PROPN
ftr-398	746	34	tax	tax	NOUN
ftr-398	746	35	on	on	ADP
ftr-398	746	36	a	a	DET
ftr-398	746	37	variety	variety	NOUN
ftr-398	746	38	of	of	ADP
ftr-398	746	39	income	income	NOUN
ftr-398	746	40	the	the	DET
ftr-398	746	41	u.s	u.s	PROPN
ftr-398	746	42	.	.	PROPN
ftr-398	746	43	unilaterally	unilaterally	ADV
ftr-398	746	44	deems	deem	VERB
ftr-398	746	45	u.s.-source	u.s.-source	ADJ
ftr-398	746	46	income	income	NOUN
ftr-398	746	47	.	.	PUNCT
ftr-398	747	1	such	such	ADJ
ftr-398	747	2	income	income	NOUN
ftr-398	747	3	is	be	AUX
ftr-398	747	4	likely	likely	ADJ
ftr-398	747	5	subject	subject	ADJ
ftr-398	747	6	to	to	ADP
ftr-398	747	7	tax	tax	NOUN
ftr-398	747	8	in	in	ADP
ftr-398	747	9	the	the	DET
ftr-398	747	10	expatriate	expatriate	NOUN
ftr-398	747	11	’s	’s	PART
ftr-398	747	12	country	country	NOUN
ftr-398	747	13	of	of	ADP
ftr-398	747	14	citizenship	citizenship	NOUN
ftr-398	747	15	or	or	CCONJ
ftr-398	747	16	residence	residence	NOUN
ftr-398	747	17	as	as	ADV
ftr-398	747	18	well	well	ADV
ftr-398	747	19	,	,	PUNCT
ftr-398	747	20	subjecting	subject	VERB
ftr-398	747	21	such	such	ADJ
ftr-398	747	22	income	income	NOUN
ftr-398	747	23	to	to	ADP
ftr-398	747	24	the	the	DET
ftr-398	747	25	burden	burden	NOUN
ftr-398	747	26	of	of	ADP
ftr-398	747	27	double	double	ADJ
ftr-398	747	28	taxation	taxation	NOUN
ftr-398	747	29	,	,	PUNCT
ftr-398	747	30	with	with	ADP
ftr-398	747	31	some	some	DET
ftr-398	747	32	limited	limited	ADJ
ftr-398	747	33	tax	tax	NOUN
ftr-398	747	34	credits	credit	NOUN
ftr-398	747	35	.	.	PUNCT
ftr-398	748	1	a	a	DET
ftr-398	748	2	mark	mark	NOUN
ftr-398	748	3	-	-	PUNCT
ftr-398	748	4	to	to	ADP
ftr-398	748	5	-	-	PUNCT
ftr-398	748	6	market	market	NOUN
ftr-398	748	7	regime	regime	NOUN
ftr-398	748	8	would	would	AUX
ftr-398	748	9	subject	subject	VERB
ftr-398	748	10	the	the	DET
ftr-398	748	11	expatriate	expatriate	NOUN
ftr-398	748	12	to	to	ADP
ftr-398	748	13	a	a	DET
ftr-398	748	14	one	one	NUM
ftr-398	748	15	-	-	PUNCT
ftr-398	748	16	time	time	NOUN
ftr-398	748	17	u.s	u.s	PROPN
ftr-398	748	18	.	.	PROPN
ftr-398	748	19	tax	tax	NOUN
ftr-398	748	20	on	on	ADP
ftr-398	748	21	gain	gain	NOUN
ftr-398	748	22	that	that	PRON
ftr-398	748	23	has	have	AUX
ftr-398	748	24	already	already	ADV
ftr-398	748	25	accrued	accrue	VERB
ftr-398	748	26	and	and	CCONJ
ftr-398	748	27	income	income	NOUN
ftr-398	748	28	that	that	PRON
ftr-398	748	29	has	have	AUX
ftr-398	748	30	already	already	ADV
ftr-398	748	31	been	be	AUX
ftr-398	748	32	earned	earn	VERB
ftr-398	748	33	,	,	PUNCT
ftr-398	748	34	at	at	ADP
ftr-398	748	35	tax	tax	NOUN
ftr-398	748	36	rates	rate	NOUN
ftr-398	748	37	that	that	PRON
ftr-398	748	38	would	would	AUX
ftr-398	748	39	generally	generally	ADV
ftr-398	748	40	apply	apply	VERB
ftr-398	748	41	to	to	ADP
ftr-398	748	42	the	the	DET
ftr-398	748	43	expatriate	expatriate	NOUN
ftr-398	748	44	if	if	SCONJ
ftr-398	748	45	she	she	PRON
ftr-398	748	46	remained	remain	VERB
ftr-398	748	47	a	a	DET
ftr-398	748	48	u.s	u.s	PROPN
ftr-398	748	49	.	.	PROPN
ftr-398	748	50	person	person	NOUN
ftr-398	748	51	.	.	PUNCT
ftr-398	749	1	this	this	DET
ftr-398	749	2	system	system	NOUN
ftr-398	749	3	would	would	AUX
ftr-398	749	4	preclude	preclude	VERB
ftr-398	749	5	double	double	ADJ
ftr-398	749	6	taxation	taxation	NOUN
ftr-398	749	7	of	of	ADP
ftr-398	749	8	gain	gain	NOUN
ftr-398	749	9	or	or	CCONJ
ftr-398	749	10	income	income	NOUN
ftr-398	749	11	in	in	ADP
ftr-398	749	12	the	the	DET
ftr-398	749	13	future	future	NOUN
ftr-398	749	14	.	.	PUNCT
ftr-398	750	1	c.	c.	PROPN
ftr-398	750	2	mark	mark	PROPN
ftr-398	750	3	-	-	PUNCT
ftr-398	750	4	to	to	ADP
ftr-398	750	5	-	-	PUNCT
ftr-398	750	6	market	market	NOUN
ftr-398	750	7	regime	regime	NOUN
ftr-398	750	8	would	would	AUX
ftr-398	750	9	reduce	reduce	VERB
ftr-398	750	10	economic	economic	ADJ
ftr-398	750	11	inefficiency	inefficiency	NOUN
ftr-398	750	12	the	the	DET
ftr-398	750	13	current	current	ADJ
ftr-398	750	14	rules	rule	NOUN
ftr-398	750	15	encourage	encourage	VERB
ftr-398	750	16	expatriates	expatriate	NOUN
ftr-398	750	17	to	to	PART
ftr-398	750	18	invest	invest	VERB
ftr-398	750	19	in	in	ADP
ftr-398	750	20	foreign	foreign	ADJ
ftr-398	750	21	assets	asset	NOUN
ftr-398	750	22	or	or	CCONJ
ftr-398	750	23	in	in	ADP
ftr-398	750	24	assets	asset	NOUN
ftr-398	750	25	that	that	PRON
ftr-398	750	26	generate	generate	VERB
ftr-398	750	27	foreign	foreign	ADJ
ftr-398	750	28	-	-	PUNCT
ftr-398	750	29	source	source	NOUN
ftr-398	750	30	income	income	NOUN
ftr-398	750	31	because	because	SCONJ
ftr-398	750	32	such	such	ADJ
ftr-398	750	33	assets	asset	NOUN
ftr-398	750	34	and	and	CCONJ
ftr-398	750	35	income	income	NOUN
ftr-398	750	36	are	be	AUX
ftr-398	750	37	free	free	ADJ
ftr-398	750	38	from	from	ADP
ftr-398	750	39	u.s	u.s	PROPN
ftr-398	750	40	.	.	PROPN
ftr-398	750	41	tax	tax	NOUN
ftr-398	750	42	.	.	PUNCT
ftr-398	751	1	this	this	PRON
ftr-398	751	2	distorts	distort	VERB
ftr-398	751	3	the	the	DET
ftr-398	751	4	free	free	ADJ
ftr-398	751	5	flow	flow	NOUN
ftr-398	751	6	of	of	ADP
ftr-398	751	7	capital	capital	NOUN
ftr-398	751	8	and	and	CCONJ
ftr-398	751	9	hampers	hamper	VERB
ftr-398	751	10	the	the	DET
ftr-398	751	11	decision	decision	NOUN
ftr-398	751	12	making	make	VERB
ftr-398	751	13	process	process	NOUN
ftr-398	751	14	by	by	ADP
ftr-398	751	15	forcing	force	VERB
ftr-398	751	16	expatriates	expatriate	NOUN
ftr-398	751	17	to	to	PART
ftr-398	751	18	make	make	VERB
ftr-398	751	19	investment	investment	NOUN
ftr-398	751	20	decisions	decision	NOUN
ftr-398	751	21	based	base	VERB
ftr-398	751	22	purely	purely	ADV
ftr-398	751	23	on	on	ADP
ftr-398	751	24	tax	tax	NOUN
ftr-398	751	25	considerations	consideration	NOUN
ftr-398	751	26	and	and	CCONJ
ftr-398	751	27	not	not	PART
ftr-398	751	28	on	on	ADP
ftr-398	751	29	economic	economic	ADJ
ftr-398	751	30	efficiency	efficiency	NOUN
ftr-398	751	31	.	.	PUNCT
ftr-398	752	1	a	a	DET
ftr-398	752	2	mark140	mark140	PROPN
ftr-398	752	3	.	.	PUNCT
ftr-398	753	1	see	see	VERB
ftr-398	753	2	,	,	PUNCT
ftr-398	753	3	e.g.	e.g.	ADV
ftr-398	753	4	,	,	PUNCT
ftr-398	753	5	s.	s.	PROPN
ftr-398	753	6	1637	1637	NUM
ftr-398	753	7	,	,	PUNCT
ftr-398	753	8	108th	108th	ADJ
ftr-398	753	9	cong	cong	NOUN
ftr-398	753	10	.	.	PUNCT
ftr-398	754	1	§	§	PROPN
ftr-398	754	2	442	442	NUM
ftr-398	754	3	(	(	PUNCT
ftr-398	754	4	2003	2003	NUM
ftr-398	754	5	)	)	PUNCT
ftr-398	754	6	.	.	PUNCT
ftr-398	755	1	141	141	NUM
ftr-398	755	2	.	.	PUNCT
ftr-398	756	1	i	i	PRON
ftr-398	756	2	d.	d.	PROPN
ftr-398	756	3	142	142	NUM
ftr-398	756	4	.	.	PUNCT
ftr-398	757	1	i	i	PRON
ftr-398	757	2	d.	d.	PROPN
ftr-398	757	3	2005	2005	NUM
ftr-398	757	4	is	be	AUX
ftr-398	757	5	the	the	DET
ftr-398	757	6	nation	nation	NOUN
ftr-398	757	7	of	of	ADP
ftr-398	757	8	immigrants	immigrant	NOUN
ftr-398	757	9	punishing	punish	VERB
ftr-398	757	10	its	its	PRON
ftr-398	757	11	emigrants	emigrant	NOUN
ftr-398	757	12	41	41	NUM
ftr-398	757	13	to	to	ADP
ftr-398	757	14	-	-	PUNCT
ftr-398	757	15	market	market	NOUN
ftr-398	757	16	system	system	NOUN
ftr-398	757	17	would	would	AUX
ftr-398	757	18	encourage	encourage	VERB
ftr-398	757	19	investments	investment	NOUN
ftr-398	757	20	based	base	VERB
ftr-398	757	21	on	on	ADP
ftr-398	757	22	economic	economic	ADJ
ftr-398	757	23	efficiency	efficiency	NOUN
ftr-398	757	24	and	and	CCONJ
ftr-398	757	25	sound	sound	NOUN
ftr-398	757	26	business	business	NOUN
ftr-398	757	27	judgment	judgment	NOUN
ftr-398	757	28	.	.	PUNCT
ftr-398	758	1	the	the	DET
ftr-398	758	2	expatriate	expatriate	NOUN
ftr-398	758	3	would	would	AUX
ftr-398	758	4	be	be	AUX
ftr-398	758	5	subject	subject	ADJ
ftr-398	758	6	to	to	ADP
ftr-398	758	7	u.s	u.s	PROPN
ftr-398	758	8	.	.	PROPN
ftr-398	758	9	tax	tax	NOUN
ftr-398	758	10	at	at	ADP
ftr-398	758	11	the	the	DET
ftr-398	758	12	time	time	NOUN
ftr-398	758	13	of	of	ADP
ftr-398	758	14	expatriation	expatriation	NOUN
ftr-398	758	15	on	on	ADP
ftr-398	758	16	gain	gain	NOUN
ftr-398	758	17	that	that	PRON
ftr-398	758	18	accrued	accrue	VERB
ftr-398	758	19	while	while	SCONJ
ftr-398	758	20	the	the	DET
ftr-398	758	21	individual	individual	NOUN
ftr-398	758	22	was	be	AUX
ftr-398	758	23	a	a	DET
ftr-398	758	24	u.s	u.s	PROPN
ftr-398	758	25	.	.	PROPN
ftr-398	758	26	person	person	NOUN
ftr-398	758	27	.	.	PUNCT
ftr-398	759	1	following	follow	VERB
ftr-398	759	2	expatriation	expatriation	NOUN
ftr-398	759	3	,	,	PUNCT
ftr-398	759	4	the	the	DET
ftr-398	759	5	individual	individual	NOUN
ftr-398	759	6	would	would	AUX
ftr-398	759	7	be	be	AUX
ftr-398	759	8	able	able	ADJ
ftr-398	759	9	to	to	PART
ftr-398	759	10	make	make	VERB
ftr-398	759	11	investment	investment	NOUN
ftr-398	759	12	decisions	decision	NOUN
ftr-398	759	13	based	base	VERB
ftr-398	759	14	on	on	ADP
ftr-398	759	15	market	market	NOUN
ftr-398	759	16	factors	factor	NOUN
ftr-398	759	17	and	and	CCONJ
ftr-398	759	18	would	would	AUX
ftr-398	759	19	be	be	AUX
ftr-398	759	20	free	free	ADJ
ftr-398	759	21	to	to	PART
ftr-398	759	22	invest	invest	VERB
ftr-398	759	23	in	in	ADP
ftr-398	759	24	u.s	u.s	PROPN
ftr-398	759	25	.	.	PROPN
ftr-398	759	26	assets	asset	NOUN
ftr-398	759	27	or	or	CCONJ
ftr-398	759	28	assets	asset	NOUN
ftr-398	759	29	producing	produce	VERB
ftr-398	759	30	u.s.-source	u.s.-source	ADJ
ftr-398	759	31	income	income	NOUN
ftr-398	759	32	because	because	SCONJ
ftr-398	759	33	she	she	PRON
ftr-398	759	34	would	would	AUX
ftr-398	759	35	be	be	AUX
ftr-398	759	36	subject	subject	ADJ
ftr-398	759	37	to	to	ADP
ftr-398	759	38	u.s	u.s	PROPN
ftr-398	759	39	.	.	PROPN
ftr-398	759	40	tax	tax	NOUN
ftr-398	759	41	on	on	ADP
ftr-398	759	42	any	any	DET
ftr-398	759	43	such	such	ADJ
ftr-398	759	44	income	income	NOUN
ftr-398	759	45	or	or	CCONJ
ftr-398	759	46	gain	gain	NOUN
ftr-398	759	47	in	in	ADP
ftr-398	759	48	the	the	DET
ftr-398	759	49	same	same	ADJ
ftr-398	759	50	manner	manner	NOUN
ftr-398	759	51	as	as	ADP
ftr-398	759	52	other	other	ADJ
ftr-398	759	53	nonresident	nonresident	ADJ
ftr-398	759	54	aliens	alien	NOUN
ftr-398	759	55	.	.	PUNCT
ftr-398	760	1	d.	d.	PROPN
ftr-398	760	2	mark	mark	PROPN
ftr-398	760	3	-	-	PUNCT
ftr-398	760	4	to	to	ADP
ftr-398	760	5	-	-	PUNCT
ftr-398	760	6	market	market	NOUN
ftr-398	760	7	regime	regime	NOUN
ftr-398	760	8	would	would	AUX
ftr-398	760	9	reduce	reduce	VERB
ftr-398	760	10	unequal	unequal	ADJ
ftr-398	760	11	treatment	treatment	NOUN
ftr-398	760	12	of	of	ADP
ftr-398	760	13	expatriates	expatriate	NOUN
ftr-398	760	14	under	under	ADP
ftr-398	760	15	the	the	DET
ftr-398	760	16	current	current	ADJ
ftr-398	760	17	system	system	NOUN
ftr-398	760	18	,	,	PUNCT
ftr-398	760	19	similarly	similarly	ADV
ftr-398	760	20	situated	situated	ADJ
ftr-398	760	21	expatriates	expatriate	NOUN
ftr-398	760	22	may	may	AUX
ftr-398	760	23	be	be	AUX
ftr-398	760	24	subject	subject	ADJ
ftr-398	760	25	to	to	ADP
ftr-398	760	26	unequal	unequal	ADJ
ftr-398	760	27	treatment	treatment	NOUN
ftr-398	760	28	.	.	PUNCT
ftr-398	761	1	for	for	ADP
ftr-398	761	2	example	example	NOUN
ftr-398	761	3	,	,	PUNCT
ftr-398	761	4	an	an	DET
ftr-398	761	5	expatriate	expatriate	NOUN
ftr-398	761	6	holding	hold	VERB
ftr-398	761	7	stock	stock	NOUN
ftr-398	761	8	of	of	ADP
ftr-398	761	9	a	a	DET
ftr-398	761	10	u.s	u.s	PROPN
ftr-398	761	11	.	.	PROPN
ftr-398	761	12	corporation	corporation	NOUN
ftr-398	761	13	with	with	ADP
ftr-398	761	14	substantial	substantial	ADJ
ftr-398	761	15	accrued	accrue	VERB
ftr-398	761	16	but	but	CCONJ
ftr-398	761	17	unrealized	unrealized	ADJ
ftr-398	761	18	gain	gain	NOUN
ftr-398	761	19	will	will	AUX
ftr-398	761	20	be	be	AUX
ftr-398	761	21	subject	subject	ADJ
ftr-398	761	22	to	to	ADP
ftr-398	761	23	u.s	u.s	PROPN
ftr-398	761	24	.	.	PROPN
ftr-398	761	25	tax	tax	NOUN
ftr-398	761	26	if	if	SCONJ
ftr-398	761	27	she	she	PRON
ftr-398	761	28	sells	sell	VERB
ftr-398	761	29	the	the	DET
ftr-398	761	30	stock	stock	NOUN
ftr-398	761	31	during	during	ADP
ftr-398	761	32	the	the	DET
ftr-398	761	33	ten	ten	NUM
ftr-398	761	34	year	year	NOUN
ftr-398	761	35	period	period	NOUN
ftr-398	761	36	the	the	DET
ftr-398	761	37	alternative	alternative	ADJ
ftr-398	761	38	tax	tax	NOUN
ftr-398	761	39	regime	regime	NOUN
ftr-398	761	40	applies	apply	VERB
ftr-398	761	41	.	.	PUNCT
ftr-398	762	1	on	on	ADP
ftr-398	762	2	the	the	DET
ftr-398	762	3	other	other	ADJ
ftr-398	762	4	hand	hand	NOUN
ftr-398	762	5	,	,	PUNCT
ftr-398	762	6	a	a	DET
ftr-398	762	7	similarly	similarly	ADV
ftr-398	762	8	situated	situated	ADJ
ftr-398	762	9	expatriate	expatriate	ADJ
ftr-398	762	10	holding	hold	VERB
ftr-398	762	11	stock	stock	NOUN
ftr-398	762	12	of	of	ADP
ftr-398	762	13	a	a	DET
ftr-398	762	14	u.s	u.s	PROPN
ftr-398	762	15	.	.	PROPN
ftr-398	762	16	corporation	corporation	NOUN
ftr-398	762	17	with	with	ADP
ftr-398	762	18	the	the	DET
ftr-398	762	19	same	same	ADJ
ftr-398	762	20	amount	amount	NOUN
ftr-398	762	21	of	of	ADP
ftr-398	762	22	accrued	accrue	VERB
ftr-398	762	23	but	but	CCONJ
ftr-398	762	24	unrealized	unrealized	ADJ
ftr-398	762	25	gain	gain	NOUN
ftr-398	762	26	will	will	AUX
ftr-398	762	27	not	not	PART
ftr-398	762	28	be	be	AUX
ftr-398	762	29	subject	subject	ADJ
ftr-398	762	30	to	to	ADP
ftr-398	762	31	u.s	u.s	PROPN
ftr-398	762	32	.	.	PROPN
ftr-398	762	33	tax	tax	NOUN
ftr-398	762	34	if	if	SCONJ
ftr-398	762	35	she	she	PRON
ftr-398	762	36	holds	hold	VERB
ftr-398	762	37	the	the	DET
ftr-398	762	38	stock	stock	NOUN
ftr-398	762	39	until	until	ADP
ftr-398	762	40	the	the	DET
ftr-398	762	41	expiration	expiration	NOUN
ftr-398	762	42	of	of	ADP
ftr-398	762	43	the	the	DET
ftr-398	762	44	ten	ten	NUM
ftr-398	762	45	year	year	NOUN
ftr-398	762	46	period	period	NOUN
ftr-398	762	47	.	.	PUNCT
ftr-398	763	1	under	under	ADP
ftr-398	763	2	the	the	DET
ftr-398	763	3	mark	mark	NOUN
ftr-398	763	4	-	-	PUNCT
ftr-398	763	5	to	to	ADP
ftr-398	763	6	-	-	PUNCT
ftr-398	763	7	market	market	NOUN
ftr-398	763	8	system	system	NOUN
ftr-398	763	9	,	,	PUNCT
ftr-398	763	10	both	both	DET
ftr-398	763	11	expatriates	expatriate	NOUN
ftr-398	763	12	will	will	AUX
ftr-398	763	13	be	be	AUX
ftr-398	763	14	subject	subject	ADJ
ftr-398	763	15	to	to	ADP
ftr-398	763	16	the	the	DET
ftr-398	763	17	same	same	ADJ
ftr-398	763	18	amount	amount	NOUN
ftr-398	763	19	of	of	ADP
ftr-398	763	20	tax	tax	NOUN
ftr-398	763	21	on	on	ADP
ftr-398	763	22	the	the	DET
ftr-398	763	23	deemed	deem	VERB
ftr-398	763	24	sale	sale	NOUN
ftr-398	763	25	of	of	ADP
ftr-398	763	26	the	the	DET
ftr-398	763	27	u.s	u.s	PROPN
ftr-398	763	28	.	.	PROPN
ftr-398	763	29	stock	stock	NOUN
ftr-398	763	30	at	at	ADP
ftr-398	763	31	the	the	DET
ftr-398	763	32	time	time	NOUN
ftr-398	763	33	of	of	ADP
ftr-398	763	34	expatriation	expatriation	NOUN
ftr-398	763	35	.	.	PUNCT
ftr-398	764	1	this	this	DET
ftr-398	764	2	method	method	NOUN
ftr-398	764	3	is	be	AUX
ftr-398	764	4	not	not	PART
ftr-398	764	5	perfect	perfect	ADJ
ftr-398	764	6	as	as	SCONJ
ftr-398	764	7	it	it	PRON
ftr-398	764	8	may	may	AUX
ftr-398	764	9	be	be	AUX
ftr-398	764	10	difficult	difficult	ADJ
ftr-398	764	11	for	for	SCONJ
ftr-398	764	12	some	some	DET
ftr-398	764	13	expatriates	expatriate	NOUN
ftr-398	764	14	to	to	PART
ftr-398	764	15	procure	procure	VERB
ftr-398	764	16	the	the	DET
ftr-398	764	17	amount	amount	NOUN
ftr-398	764	18	of	of	ADP
ftr-398	764	19	liquid	liquid	ADJ
ftr-398	764	20	assets	asset	NOUN
ftr-398	764	21	needed	need	VERB
ftr-398	764	22	to	to	PART
ftr-398	764	23	cover	cover	VERB
ftr-398	764	24	their	their	PRON
ftr-398	764	25	u.s	u.s	PROPN
ftr-398	764	26	.	.	PROPN
ftr-398	764	27	tax	tax	NOUN
ftr-398	764	28	liability	liability	NOUN
ftr-398	764	29	on	on	ADP
ftr-398	764	30	the	the	DET
ftr-398	764	31	deemed	deemed	ADJ
ftr-398	764	32	disposition	disposition	NOUN
ftr-398	764	33	,	,	PUNCT
ftr-398	764	34	but	but	CCONJ
ftr-398	764	35	it	it	PRON
ftr-398	764	36	would	would	AUX
ftr-398	764	37	be	be	AUX
ftr-398	764	38	a	a	DET
ftr-398	764	39	more	more	ADV
ftr-398	764	40	equitable	equitable	ADJ
ftr-398	764	41	way	way	NOUN
ftr-398	764	42	to	to	PART
ftr-398	764	43	impose	impose	VERB
ftr-398	764	44	the	the	DET
ftr-398	764	45	expatriate	expatriate	ADJ
ftr-398	764	46	tax	tax	NOUN
ftr-398	764	47	.	.	PUNCT
ftr-398	765	1	e.	e.	PROPN
ftr-398	765	2	mark	mark	PROPN
ftr-398	765	3	-	-	PUNCT
ftr-398	765	4	to	to	ADP
ftr-398	765	5	-	-	PUNCT
ftr-398	765	6	market	market	NOUN
ftr-398	765	7	regime	regime	NOUN
ftr-398	765	8	would	would	AUX
ftr-398	765	9	be	be	AUX
ftr-398	765	10	easier	easy	ADJ
ftr-398	765	11	to	to	PART
ftr-398	765	12	manage	manage	VERB
ftr-398	765	13	the	the	DET
ftr-398	765	14	current	current	ADJ
ftr-398	765	15	expatriation	expatriation	NOUN
ftr-398	765	16	regime	regime	NOUN
ftr-398	765	17	requires	require	VERB
ftr-398	765	18	the	the	DET
ftr-398	765	19	u.s	u.s	PROPN
ftr-398	765	20	.	.	PROPN
ftr-398	765	21	to	to	PART
ftr-398	765	22	closely	closely	ADV
ftr-398	765	23	follow	follow	VERB
ftr-398	765	24	the	the	DET
ftr-398	765	25	“	"	PUNCT
ftr-398	765	26	taxable	taxable	ADJ
ftr-398	765	27	”	"	PUNCT
ftr-398	765	28	activities	activity	NOUN
ftr-398	765	29	of	of	ADP
ftr-398	765	30	expatriates	expatriate	NOUN
ftr-398	765	31	for	for	ADP
ftr-398	765	32	ten	ten	NUM
ftr-398	765	33	years	year	NOUN
ftr-398	765	34	following	follow	VERB
ftr-398	765	35	their	their	PRON
ftr-398	765	36	expatriation	expatriation	NOUN
ftr-398	765	37	.	.	PUNCT
ftr-398	766	1	this	this	PRON
ftr-398	766	2	involves	involve	VERB
ftr-398	766	3	tracking	track	VERB
ftr-398	766	4	the	the	DET
ftr-398	766	5	transfer	transfer	NOUN
ftr-398	766	6	of	of	ADP
ftr-398	766	7	real	real	ADJ
ftr-398	766	8	,	,	PUNCT
ftr-398	766	9	tangible	tangible	ADJ
ftr-398	766	10	,	,	PUNCT
ftr-398	766	11	and	and	CCONJ
ftr-398	766	12	intangible	intangible	ADJ
ftr-398	766	13	property	property	NOUN
ftr-398	766	14	by	by	ADP
ftr-398	766	15	sale	sale	NOUN
ftr-398	766	16	,	,	PUNCT
ftr-398	766	17	gift	gift	NOUN
ftr-398	766	18	,	,	PUNCT
ftr-398	766	19	or	or	CCONJ
ftr-398	766	20	other	other	ADJ
ftr-398	766	21	disposition	disposition	NOUN
ftr-398	766	22	,	,	PUNCT
ftr-398	766	23	reviewing	review	VERB
ftr-398	766	24	u.s	u.s	PROPN
ftr-398	766	25	.	.	PROPN
ftr-398	766	26	tax	tax	NOUN
ftr-398	766	27	returns	return	NOUN
ftr-398	766	28	,	,	PUNCT
ftr-398	766	29	and	and	CCONJ
ftr-398	766	30	conducting	conduct	VERB
ftr-398	766	31	audits	audits	NOUN
ftr-398	766	32	if	if	SCONJ
ftr-398	766	33	necessary	necessary	ADJ
ftr-398	766	34	,	,	PUNCT
ftr-398	766	35	all	all	PRON
ftr-398	766	36	of	of	ADP
ftr-398	766	37	which	which	PRON
ftr-398	766	38	increase	increase	VERB
ftr-398	766	39	the	the	DET
ftr-398	766	40	administrative	administrative	ADJ
ftr-398	766	41	burden	burden	NOUN
ftr-398	766	42	placed	place	VERB
ftr-398	766	43	on	on	ADP
ftr-398	766	44	the	the	DET
ftr-398	766	45	irs	irs	PROPN
ftr-398	766	46	.	.	PUNCT
ftr-398	767	1	it	it	PRON
ftr-398	767	2	may	may	AUX
ftr-398	767	3	be	be	AUX
ftr-398	767	4	impossible	impossible	ADJ
ftr-398	767	5	to	to	PART
ftr-398	767	6	track	track	VERB
ftr-398	767	7	every	every	DET
ftr-398	767	8	relevant	relevant	ADJ
ftr-398	767	9	activity	activity	NOUN
ftr-398	767	10	that	that	PRON
ftr-398	767	11	could	could	AUX
ftr-398	767	12	have	have	VERB
ftr-398	767	13	a	a	DET
ftr-398	767	14	tax	tax	NOUN
ftr-398	767	15	effect	effect	NOUN
ftr-398	767	16	as	as	ADP
ftr-398	767	17	the	the	DET
ftr-398	767	18	expatriate	expatriate	NOUN
ftr-398	767	19	and	and	CCONJ
ftr-398	767	20	,	,	PUNCT
ftr-398	767	21	presumable	presumable	ADJ
ftr-398	767	22	,	,	PUNCT
ftr-398	767	23	most	most	ADJ
ftr-398	767	24	of	of	ADP
ftr-398	767	25	her	her	PRON
ftr-398	767	26	property	property	NOUN
ftr-398	767	27	,	,	PUNCT
ftr-398	767	28	will	will	AUX
ftr-398	767	29	be	be	AUX
ftr-398	767	30	located	locate	VERB
ftr-398	767	31	in	in	ADP
ftr-398	767	32	her	her	PRON
ftr-398	767	33	new	new	ADJ
ftr-398	767	34	home	home	NOUN
ftr-398	767	35	country	country	NOUN
ftr-398	767	36	.	.	PUNCT
ftr-398	768	1	in	in	ADP
ftr-398	768	2	addition	addition	NOUN
ftr-398	768	3	,	,	PUNCT
ftr-398	768	4	extensive	extensive	ADJ
ftr-398	768	5	and	and	CCONJ
ftr-398	768	6	close	close	ADJ
ftr-398	768	7	cooperation	cooperation	NOUN
ftr-398	768	8	with	with	ADP
ftr-398	768	9	foreign	foreign	ADJ
ftr-398	768	10	tax	tax	NOUN
ftr-398	768	11	authorities	authority	NOUN
ftr-398	768	12	may	may	AUX
ftr-398	768	13	be	be	AUX
ftr-398	768	14	required	require	VERB
ftr-398	768	15	for	for	ADP
ftr-398	768	16	the	the	DET
ftr-398	768	17	sake	sake	NOUN
ftr-398	768	18	of	of	ADP
ftr-398	768	19	efficiency	efficiency	NOUN
ftr-398	768	20	and	and	CCONJ
ftr-398	768	21	effectiveness	effectiveness	NOUN
ftr-398	768	22	.	.	PUNCT
ftr-398	769	1	the	the	DET
ftr-398	769	2	mark	mark	NOUN
ftr-398	769	3	-	-	PUNCT
ftr-398	769	4	to	to	ADP
ftr-398	769	5	-	-	PUNCT
ftr-398	769	6	market	market	NOUN
ftr-398	769	7	regime	regime	NOUN
ftr-398	769	8	would	would	AUX
ftr-398	769	9	allow	allow	VERB
ftr-398	769	10	a	a	DET
ftr-398	769	11	one	one	NUM
ftr-398	769	12	-	-	PUNCT
ftr-398	769	13	time	time	NOUN
ftr-398	769	14	accounting	accounting	NOUN
ftr-398	769	15	with	with	ADP
ftr-398	769	16	respect	respect	NOUN
ftr-398	769	17	to	to	ADP
ftr-398	769	18	all	all	DET
ftr-398	769	19	the	the	DET
ftr-398	769	20	property	property	NOUN
ftr-398	769	21	owned	own	VERB
ftr-398	769	22	by	by	ADP
ftr-398	769	23	the	the	DET
ftr-398	769	24	expatriate	expatriate	NOUN
ftr-398	769	25	,	,	PUNCT
ftr-398	769	26	with	with	ADP
ftr-398	769	27	the	the	DET
ftr-398	769	28	exception	exception	NOUN
ftr-398	769	29	of	of	ADP
ftr-398	769	30	u.s	u.s	PROPN
ftr-398	769	31	.	.	PROPN
ftr-398	769	32	real	real	ADJ
ftr-398	769	33	property	property	NOUN
ftr-398	769	34	interests	interest	NOUN
ftr-398	769	35	.	.	PUNCT
ftr-398	770	1	42	42	NUM
ftr-398	770	2	florida	florida	PROPN
ftr-398	770	3	tax	tax	NOUN
ftr-398	770	4	review	review	NOUN
ftr-398	771	1	[	[	X
ftr-398	771	2	vol.7:1	vol.7:1	NOUN
ftr-398	771	3	f.	f.	PROPN
ftr-398	771	4	mark	mark	PROPN
ftr-398	771	5	-	-	PUNCT
ftr-398	771	6	to	to	ADP
ftr-398	771	7	-	-	PUNCT
ftr-398	771	8	market	market	NOUN
ftr-398	771	9	regime	regime	NOUN
ftr-398	771	10	would	would	AUX
ftr-398	771	11	eliminate	eliminate	VERB
ftr-398	771	12	the	the	DET
ftr-398	771	13	need	need	NOUN
ftr-398	771	14	for	for	ADP
ftr-398	771	15	alternative	alternative	ADJ
ftr-398	771	16	estate	estate	NOUN
ftr-398	771	17	and	and	CCONJ
ftr-398	771	18	gift	gift	NOUN
ftr-398	771	19	tax	tax	NOUN
ftr-398	771	20	provisions	provision	NOUN
ftr-398	771	21	the	the	DET
ftr-398	771	22	current	current	ADJ
ftr-398	771	23	structure	structure	NOUN
ftr-398	771	24	of	of	ADP
ftr-398	771	25	the	the	DET
ftr-398	771	26	expatriation	expatriation	NOUN
ftr-398	771	27	provisions	provision	NOUN
ftr-398	771	28	requires	require	VERB
ftr-398	771	29	a	a	DET
ftr-398	771	30	set	set	NOUN
ftr-398	771	31	of	of	ADP
ftr-398	771	32	tax	tax	NOUN
ftr-398	771	33	rules	rule	NOUN
ftr-398	771	34	governing	govern	VERB
ftr-398	771	35	the	the	DET
ftr-398	771	36	u.s	u.s	PROPN
ftr-398	771	37	.	.	PROPN
ftr-398	771	38	income	income	NOUN
ftr-398	771	39	taxation	taxation	NOUN
ftr-398	771	40	of	of	ADP
ftr-398	771	41	u.s.-source	u.s.-source	ADJ
ftr-398	771	42	property	property	NOUN
ftr-398	771	43	and	and	CCONJ
ftr-398	771	44	a	a	DET
ftr-398	771	45	separate	separate	ADJ
ftr-398	771	46	set	set	NOUN
ftr-398	771	47	of	of	ADP
ftr-398	771	48	tax	tax	NOUN
ftr-398	771	49	rules	rule	NOUN
ftr-398	771	50	regulating	regulate	VERB
ftr-398	771	51	the	the	DET
ftr-398	771	52	u.s	u.s	PROPN
ftr-398	771	53	.	.	PROPN
ftr-398	771	54	estate	estate	NOUN
ftr-398	771	55	and	and	CCONJ
ftr-398	771	56	gift	gift	NOUN
ftr-398	771	57	taxation	taxation	NOUN
ftr-398	771	58	of	of	ADP
ftr-398	771	59	expatriates	expatriate	NOUN
ftr-398	771	60	.	.	PUNCT
ftr-398	772	1	under	under	ADP
ftr-398	772	2	a	a	DET
ftr-398	772	3	mark	mark	NOUN
ftr-398	772	4	-	-	PUNCT
ftr-398	772	5	to	to	ADP
ftr-398	772	6	-	-	PUNCT
ftr-398	772	7	market	market	NOUN
ftr-398	772	8	system	system	NOUN
ftr-398	772	9	,	,	PUNCT
ftr-398	772	10	this	this	DET
ftr-398	772	11	multi	multi	ADJ
ftr-398	772	12	-	-	ADJ
ftr-398	772	13	tiered	tiered	ADJ
ftr-398	772	14	approach	approach	NOUN
ftr-398	772	15	would	would	AUX
ftr-398	772	16	be	be	AUX
ftr-398	772	17	replaced	replace	VERB
ftr-398	772	18	with	with	ADP
ftr-398	772	19	a	a	DET
ftr-398	772	20	one	one	NUM
ftr-398	772	21	-	-	PUNCT
ftr-398	772	22	time	time	NOUN
ftr-398	772	23	accounting	accounting	NOUN
ftr-398	772	24	at	at	ADP
ftr-398	772	25	the	the	DET
ftr-398	772	26	time	time	NOUN
ftr-398	772	27	of	of	ADP
ftr-398	772	28	expatriation	expatriation	NOUN
ftr-398	772	29	and	and	CCONJ
ftr-398	772	30	would	would	AUX
ftr-398	772	31	eliminate	eliminate	VERB
ftr-398	772	32	the	the	DET
ftr-398	772	33	need	need	NOUN
ftr-398	772	34	for	for	ADP
ftr-398	772	35	a	a	DET
ftr-398	772	36	separate	separate	ADJ
ftr-398	772	37	set	set	NOUN
ftr-398	772	38	of	of	ADP
ftr-398	772	39	u.s	u.s	PROPN
ftr-398	772	40	.	.	PROPN
ftr-398	772	41	estate	estate	NOUN
ftr-398	772	42	and	and	CCONJ
ftr-398	772	43	gift	gift	NOUN
ftr-398	772	44	tax	tax	NOUN
ftr-398	772	45	expatriation	expatriation	NOUN
ftr-398	772	46	rules	rule	NOUN
ftr-398	772	47	.	.	PUNCT
ftr-398	773	1	g.	g.	VERB
ftr-398	773	2	additional	additional	ADJ
ftr-398	773	3	considerations	consideration	NOUN
ftr-398	773	4	although	although	SCONJ
ftr-398	773	5	a	a	DET
ftr-398	773	6	recent	recent	ADJ
ftr-398	773	7	bill	bill	NOUN
ftr-398	773	8	includes	include	VERB
ftr-398	773	9	provisions	provision	NOUN
ftr-398	773	10	for	for	ADP
ftr-398	773	11	the	the	DET
ftr-398	773	12	mark	mark	NOUN
ftr-398	773	13	-	-	PUNCT
ftr-398	773	14	to	to	ADP
ftr-398	773	15	-	-	PUNCT
ftr-398	773	16	market	market	NOUN
ftr-398	773	17	taxation	taxation	NOUN
ftr-398	773	18	of	of	ADP
ftr-398	773	19	expatriates	expatriate	NOUN
ftr-398	773	20	,	,	PUNCT
ftr-398	773	21	congress	congress	PROPN
ftr-398	773	22	is	be	AUX
ftr-398	773	23	unlikely	unlikely	ADJ
ftr-398	773	24	to	to	PART
ftr-398	773	25	change	change	VERB
ftr-398	773	26	the	the	DET
ftr-398	773	27	current	current	ADJ
ftr-398	773	28	rule.143	rule.143	NOUN
ftr-398	773	29	congress	congress	PROPN
ftr-398	773	30	should	should	AUX
ftr-398	773	31	at	at	ADP
ftr-398	773	32	least	least	ADJ
ftr-398	773	33	address	address	VERB
ftr-398	773	34	the	the	DET
ftr-398	773	35	inequality	inequality	NOUN
ftr-398	773	36	caused	cause	VERB
ftr-398	773	37	by	by	ADP
ftr-398	773	38	the	the	DET
ftr-398	773	39	section	section	NOUN
ftr-398	773	40	877(c	877(c	NUM
ftr-398	773	41	)	)	PUNCT
ftr-398	773	42	exceptions	exception	NOUN
ftr-398	773	43	being	be	AUX
ftr-398	773	44	available	available	ADJ
ftr-398	773	45	only	only	ADV
ftr-398	773	46	for	for	ADP
ftr-398	773	47	u.s	u.s	PROPN
ftr-398	773	48	.	.	PROPN
ftr-398	773	49	citizens	citizen	NOUN
ftr-398	773	50	and	and	CCONJ
ftr-398	773	51	either	either	CCONJ
ftr-398	773	52	completely	completely	ADV
ftr-398	773	53	eliminate	eliminate	VERB
ftr-398	773	54	the	the	DET
ftr-398	773	55	exceptions	exception	NOUN
ftr-398	773	56	or	or	CCONJ
ftr-398	773	57	make	make	VERB
ftr-398	773	58	them	they	PRON
ftr-398	773	59	available	available	ADJ
ftr-398	773	60	to	to	PART
ftr-398	773	61	similarly	similarly	ADV
ftr-398	773	62	situated	situate	VERB
ftr-398	773	63	longterm	longterm	PROPN
ftr-398	773	64	u.s	u.s	PROPN
ftr-398	773	65	.	.	PROPN
ftr-398	773	66	resident	resident	NOUN
ftr-398	773	67	aliens	alien	NOUN
ftr-398	773	68	.	.	PUNCT
ftr-398	774	1	in	in	ADP
ftr-398	774	2	addition	addition	NOUN
ftr-398	774	3	,	,	PUNCT
ftr-398	774	4	congress	congress	PROPN
ftr-398	774	5	should	should	AUX
ftr-398	774	6	repeal	repeal	VERB
ftr-398	774	7	section	section	NOUN
ftr-398	774	8	877(g	877(g	PROPN
ftr-398	774	9	)	)	PUNCT
ftr-398	774	10	,	,	PUNCT
ftr-398	774	11	which	which	PRON
ftr-398	774	12	drastically	drastically	ADV
ftr-398	774	13	subjects	subject	VERB
ftr-398	774	14	to	to	ADP
ftr-398	774	15	full	full	ADJ
ftr-398	774	16	u.s	u.s	PROPN
ftr-398	774	17	.	.	PROPN
ftr-398	774	18	taxation	taxation	NOUN
ftr-398	774	19	any	any	DET
ftr-398	774	20	expatriate	expatriate	NOUN
ftr-398	774	21	for	for	ADP
ftr-398	774	22	any	any	DET
ftr-398	774	23	calendar	calendar	NOUN
ftr-398	774	24	year	year	NOUN
ftr-398	774	25	in	in	ADP
ftr-398	774	26	the	the	DET
ftr-398	774	27	ten	ten	NUM
ftr-398	774	28	-	-	PUNCT
ftr-398	774	29	year	year	NOUN
ftr-398	774	30	period	period	NOUN
ftr-398	774	31	in	in	ADP
ftr-398	774	32	which	which	PRON
ftr-398	774	33	the	the	DET
ftr-398	774	34	expatriate	expatriate	NOUN
ftr-398	774	35	spends	spend	VERB
ftr-398	774	36	more	more	ADJ
ftr-398	774	37	than	than	ADP
ftr-398	774	38	thirty	thirty	NUM
ftr-398	774	39	-	-	PUNCT
ftr-398	774	40	one	one	NUM
ftr-398	774	41	days	day	NOUN
ftr-398	774	42	in	in	ADP
ftr-398	774	43	the	the	DET
ftr-398	774	44	u.s	u.s	PROPN
ftr-398	774	45	.	.	PROPN
ftr-398	774	46	a	a	DET
ftr-398	774	47	former	former	ADJ
ftr-398	774	48	u.s	u.s	PROPN
ftr-398	774	49	.	.	PROPN
ftr-398	774	50	citizen	citizen	PROPN
ftr-398	774	51	or	or	CCONJ
ftr-398	774	52	long	long	ADJ
ftr-398	774	53	-	-	PUNCT
ftr-398	774	54	term	term	NOUN
ftr-398	774	55	u.s	u.s	PROPN
ftr-398	774	56	.	.	PROPN
ftr-398	774	57	resident	resident	PROPN
ftr-398	774	58	alien	alien	NOUN
ftr-398	774	59	who	who	PRON
ftr-398	774	60	spends	spend	VERB
ftr-398	774	61	thirty	thirty	NUM
ftr-398	774	62	-	-	PUNCT
ftr-398	774	63	one	one	NUM
ftr-398	774	64	days	day	NOUN
ftr-398	774	65	in	in	ADP
ftr-398	774	66	the	the	DET
ftr-398	774	67	u.s	u.s	PROPN
ftr-398	774	68	.	.	PROPN
ftr-398	774	69	lacks	lack	VERB
ftr-398	774	70	the	the	DET
ftr-398	774	71	requisite	requisite	ADJ
ftr-398	774	72	connection	connection	NOUN
ftr-398	774	73	to	to	ADP
ftr-398	774	74	the	the	DET
ftr-398	774	75	u.s	u.s	PROPN
ftr-398	774	76	.	.	PROPN
ftr-398	774	77	that	that	PRON
ftr-398	774	78	would	would	AUX
ftr-398	774	79	warrant	warrant	VERB
ftr-398	774	80	u.s	u.s	PROPN
ftr-398	774	81	.	.	PROPN
ftr-398	774	82	taxation	taxation	NOUN
ftr-398	774	83	of	of	ADP
ftr-398	774	84	their	their	PRON
ftr-398	774	85	worldwide	worldwide	ADJ
ftr-398	774	86	income	income	NOUN
ftr-398	774	87	and	and	CCONJ
ftr-398	774	88	assets	asset	NOUN
ftr-398	774	89	.	.	PUNCT
ftr-398	775	1	vi	vi	X
ftr-398	775	2	.	.	PROPN
ftr-398	775	3	conclusion	conclusion	NOUN
ftr-398	775	4	congress	congress	PROPN
ftr-398	775	5	should	should	AUX
ftr-398	775	6	re	re	VERB
ftr-398	775	7	-	-	VERB
ftr-398	775	8	evaluate	evaluate	VERB
ftr-398	775	9	the	the	DET
ftr-398	775	10	approach	approach	NOUN
ftr-398	775	11	it	it	PRON
ftr-398	775	12	has	have	AUX
ftr-398	775	13	taken	take	VERB
ftr-398	775	14	to	to	ADP
ftr-398	775	15	the	the	DET
ftr-398	775	16	u.s	u.s	PROPN
ftr-398	775	17	.	.	PROPN
ftr-398	775	18	taxation	taxation	NOUN
ftr-398	775	19	of	of	ADP
ftr-398	775	20	expatriates	expatriate	NOUN
ftr-398	775	21	and	and	CCONJ
ftr-398	775	22	should	should	AUX
ftr-398	775	23	reconsider	reconsider	VERB
ftr-398	775	24	other	other	ADJ
ftr-398	775	25	possibilities	possibility	NOUN
ftr-398	775	26	,	,	PUNCT
ftr-398	775	27	including	include	VERB
ftr-398	775	28	the	the	DET
ftr-398	775	29	mark	mark	NOUN
ftr-398	775	30	-	-	PUNCT
ftr-398	775	31	to	to	ADP
ftr-398	775	32	-	-	PUNCT
ftr-398	775	33	market	market	NOUN
ftr-398	775	34	approach	approach	NOUN
ftr-398	775	35	it	it	PRON
ftr-398	775	36	has	have	AUX
ftr-398	775	37	repeatedly	repeatedly	ADV
ftr-398	775	38	rejected	reject	VERB
ftr-398	775	39	.	.	PUNCT
ftr-398	776	1	the	the	DET
ftr-398	776	2	current	current	ADJ
ftr-398	776	3	expatriation	expatriation	NOUN
ftr-398	776	4	regime	regime	NOUN
ftr-398	776	5	perpetuates	perpetuate	VERB
ftr-398	776	6	the	the	DET
ftr-398	776	7	potential	potential	NOUN
ftr-398	776	8	for	for	ADP
ftr-398	776	9	tax	tax	NOUN
ftr-398	776	10	avoidance	avoidance	NOUN
ftr-398	776	11	,	,	PUNCT
ftr-398	776	12	as	as	SCONJ
ftr-398	776	13	expatriates	expatriate	NOUN
ftr-398	776	14	are	be	AUX
ftr-398	776	15	subject	subject	ADJ
ftr-398	776	16	to	to	ADP
ftr-398	776	17	the	the	DET
ftr-398	776	18	alternative	alternative	ADJ
ftr-398	776	19	u.s	u.s	PROPN
ftr-398	776	20	.	.	PROPN
ftr-398	776	21	tax	tax	NOUN
ftr-398	776	22	system	system	NOUN
ftr-398	776	23	only	only	ADV
ftr-398	776	24	for	for	ADP
ftr-398	776	25	a	a	DET
ftr-398	776	26	period	period	NOUN
ftr-398	776	27	of	of	ADP
ftr-398	776	28	ten	ten	NUM
ftr-398	776	29	years	year	NOUN
ftr-398	776	30	following	follow	VERB
ftr-398	776	31	expatriation	expatriation	NOUN
ftr-398	776	32	and	and	CCONJ
ftr-398	776	33	,	,	PUNCT
ftr-398	776	34	thus	thus	ADV
ftr-398	776	35	,	,	PUNCT
ftr-398	776	36	have	have	VERB
ftr-398	776	37	the	the	DET
ftr-398	776	38	potential	potential	NOUN
ftr-398	776	39	to	to	PART
ftr-398	776	40	avoid	avoid	VERB
ftr-398	776	41	u.s	u.s	PROPN
ftr-398	776	42	.	.	PROPN
ftr-398	776	43	taxes	taxis	NOUN
ftr-398	776	44	by	by	ADP
ftr-398	776	45	postponing	postpone	VERB
ftr-398	776	46	the	the	DET
ftr-398	776	47	realization	realization	NOUN
ftr-398	776	48	event	event	NOUN
ftr-398	776	49	triggering	trigger	VERB
ftr-398	776	50	u.s	u.s	PROPN
ftr-398	776	51	.	.	PROPN
ftr-398	776	52	tax	tax	NOUN
ftr-398	776	53	.	.	PUNCT
ftr-398	777	1	the	the	DET
ftr-398	777	2	ten	ten	NUM
ftr-398	777	3	-	-	PUNCT
ftr-398	777	4	year	year	NOUN
ftr-398	777	5	period	period	NOUN
ftr-398	777	6	of	of	ADP
ftr-398	777	7	application	application	NOUN
ftr-398	777	8	also	also	ADV
ftr-398	777	9	causes	cause	VERB
ftr-398	777	10	similarly	similarly	ADV
ftr-398	777	11	situated	situate	VERB
ftr-398	777	12	expatriates	expatriate	NOUN
ftr-398	777	13	to	to	PART
ftr-398	777	14	be	be	AUX
ftr-398	777	15	taxed	tax	VERB
ftr-398	777	16	and	and	CCONJ
ftr-398	777	17	,	,	PUNCT
ftr-398	777	18	therefore	therefore	ADV
ftr-398	777	19	,	,	PUNCT
ftr-398	777	20	treated	treat	VERB
ftr-398	777	21	unequally	unequally	ADV
ftr-398	777	22	,	,	PUNCT
ftr-398	777	23	depending	depend	VERB
ftr-398	777	24	on	on	ADP
ftr-398	777	25	whether	whether	SCONJ
ftr-398	777	26	the	the	DET
ftr-398	777	27	expatriate	expatriate	NOUN
ftr-398	777	28	decides	decide	VERB
ftr-398	777	29	to	to	PART
ftr-398	777	30	sell	sell	VERB
ftr-398	777	31	her	she	PRON
ftr-398	777	32	u.s	u.s	PROPN
ftr-398	777	33	.	.	PROPN
ftr-398	777	34	assets	asset	NOUN
ftr-398	777	35	during	during	ADP
ftr-398	777	36	the	the	DET
ftr-398	777	37	ten	ten	NUM
ftr-398	777	38	year	year	NOUN
ftr-398	777	39	period	period	NOUN
ftr-398	777	40	or	or	CCONJ
ftr-398	777	41	whether	whether	SCONJ
ftr-398	777	42	she	she	PRON
ftr-398	777	43	decides	decide	VERB
ftr-398	777	44	to	to	PART
ftr-398	777	45	hold	hold	VERB
ftr-398	777	46	on	on	ADP
ftr-398	777	47	to	to	ADP
ftr-398	777	48	the	the	DET
ftr-398	777	49	u.s	u.s	PROPN
ftr-398	777	50	.	.	PROPN
ftr-398	777	51	assets	asset	NOUN
ftr-398	777	52	until	until	ADP
ftr-398	777	53	the	the	DET
ftr-398	777	54	expiration	expiration	NOUN
ftr-398	777	55	of	of	ADP
ftr-398	777	56	the	the	DET
ftr-398	777	57	ten	ten	NUM
ftr-398	777	58	year	year	NOUN
ftr-398	777	59	period	period	NOUN
ftr-398	777	60	.	.	PUNCT
ftr-398	778	1	in	in	ADP
ftr-398	778	2	addition	addition	NOUN
ftr-398	778	3	,	,	PUNCT
ftr-398	778	4	the	the	DET
ftr-398	778	5	current	current	ADJ
ftr-398	778	6	rules	rule	NOUN
ftr-398	778	7	impose	impose	VERB
ftr-398	778	8	u.s	u.s	PROPN
ftr-398	778	9	.	.	PROPN
ftr-398	778	10	tax	tax	NOUN
ftr-398	778	11	on	on	ADP
ftr-398	778	12	gain	gain	NOUN
ftr-398	778	13	that	that	PRON
ftr-398	778	14	accrued	accrue	VERB
ftr-398	778	15	after	after	ADP
ftr-398	778	16	expatriation	expatriation	NOUN
ftr-398	778	17	and	and	CCONJ
ftr-398	778	18	,	,	PUNCT
ftr-398	778	19	as	as	ADP
ftr-398	778	20	a	a	DET
ftr-398	778	21	result	result	NOUN
ftr-398	778	22	,	,	PUNCT
ftr-398	778	23	should	should	AUX
ftr-398	778	24	not	not	PART
ftr-398	778	25	be	be	AUX
ftr-398	778	26	subject	subject	ADJ
ftr-398	778	27	to	to	ADP
ftr-398	778	28	u.s	u.s	PROPN
ftr-398	778	29	.	.	PROPN
ftr-398	778	30	tax	tax	NOUN
ftr-398	778	31	.	.	PUNCT
ftr-398	779	1	143	143	NUM
ftr-398	779	2	.	.	PUNCT
ftr-398	780	1	highway	highway	NOUN
ftr-398	780	2	reauthorization	reauthorization	NOUN
ftr-398	780	3	and	and	CCONJ
ftr-398	780	4	excise	excise	NOUN
ftr-398	780	5	tax	tax	NOUN
ftr-398	780	6	simplification	simplification	NOUN
ftr-398	780	7	act	act	NOUN
ftr-398	780	8	of	of	ADP
ftr-398	780	9	2005	2005	NUM
ftr-398	780	10	.	.	PUNCT
ftr-398	781	1	h.r	h.r	PROPN
ftr-398	781	2	.	.	PROPN
ftr-398	781	3	3	3	NUM
ftr-398	781	4	,	,	PUNCT
ftr-398	781	5	109th	109th	ADJ
ftr-398	781	6	cong	cong	NOUN
ftr-398	781	7	.	.	PUNCT
ftr-398	782	1	(	(	PUNCT
ftr-398	782	2	2005	2005	NUM
ftr-398	782	3	)	)	PUNCT
ftr-398	782	4	.	.	PUNCT
ftr-398	783	1	2005	2005	NUM
ftr-398	783	2	is	be	AUX
ftr-398	783	3	the	the	DET
ftr-398	783	4	nation	nation	NOUN
ftr-398	783	5	of	of	ADP
ftr-398	783	6	immigrants	immigrant	NOUN
ftr-398	783	7	punishing	punish	VERB
ftr-398	783	8	its	its	PRON
ftr-398	783	9	emigrants	emigrant	NOUN
ftr-398	783	10	43	43	NUM
ftr-398	783	11	in	in	ADP
ftr-398	783	12	fact	fact	NOUN
ftr-398	783	13	,	,	PUNCT
ftr-398	783	14	the	the	DET
ftr-398	783	15	present	present	ADJ
ftr-398	783	16	regime	regime	NOUN
ftr-398	783	17	taxes	taxis	NOUN
ftr-398	783	18	gain	gain	VERB
ftr-398	783	19	that	that	PRON
ftr-398	783	20	should	should	AUX
ftr-398	783	21	be	be	AUX
ftr-398	783	22	free	free	ADJ
ftr-398	783	23	from	from	ADP
ftr-398	783	24	u.s	u.s	PROPN
ftr-398	783	25	.	.	PROPN
ftr-398	783	26	tax	tax	NOUN
ftr-398	783	27	but	but	CCONJ
ftr-398	783	28	allows	allow	VERB
ftr-398	783	29	gain	gain	NOUN
ftr-398	783	30	that	that	PRON
ftr-398	783	31	should	should	AUX
ftr-398	783	32	be	be	AUX
ftr-398	783	33	subject	subject	ADJ
ftr-398	783	34	to	to	ADP
ftr-398	783	35	u.s	u.s	PROPN
ftr-398	783	36	.	.	PROPN
ftr-398	783	37	tax	tax	NOUN
ftr-398	783	38	to	to	PART
ftr-398	783	39	escape	escape	VERB
ftr-398	783	40	.	.	PUNCT
ftr-398	784	1	the	the	DET
ftr-398	784	2	expatriation	expatriation	NOUN
ftr-398	784	3	provisions	provision	NOUN
ftr-398	784	4	also	also	ADV
ftr-398	784	5	treat	treat	VERB
ftr-398	784	6	u.s	u.s	PROPN
ftr-398	784	7	.	.	PROPN
ftr-398	784	8	citizens	citizen	NOUN
ftr-398	784	9	and	and	CCONJ
ftr-398	784	10	long	long	ADJ
ftr-398	784	11	-	-	PUNCT
ftr-398	784	12	term	term	NOUN
ftr-398	784	13	u.s	u.s	PROPN
ftr-398	784	14	.	.	PROPN
ftr-398	784	15	resident	resident	NOUN
ftr-398	784	16	aliens	alien	NOUN
ftr-398	784	17	unequally	unequally	ADV
ftr-398	784	18	,	,	PUNCT
ftr-398	784	19	allowing	allow	VERB
ftr-398	784	20	some	some	DET
ftr-398	784	21	exceptions	exception	NOUN
ftr-398	784	22	to	to	ADP
ftr-398	784	23	u.s	u.s	PROPN
ftr-398	784	24	.	.	PROPN
ftr-398	784	25	citizens	citizen	NOUN
ftr-398	784	26	that	that	PRON
ftr-398	784	27	can	can	AUX
ftr-398	784	28	not	not	PART
ftr-398	784	29	be	be	AUX
ftr-398	784	30	extended	extend	VERB
ftr-398	784	31	to	to	PART
ftr-398	784	32	similarly	similarly	ADV
ftr-398	784	33	situated	situate	VERB
ftr-398	784	34	long	long	ADJ
ftr-398	784	35	-	-	PUNCT
ftr-398	784	36	term	term	NOUN
ftr-398	784	37	u.s	u.s	PROPN
ftr-398	784	38	.	.	PROPN
ftr-398	784	39	resident	resident	PROPN
ftr-398	784	40	aliens	alien	NOUN
ftr-398	784	41	.	.	PUNCT
ftr-398	785	1	moreover	moreover	ADV
ftr-398	785	2	,	,	PUNCT
ftr-398	785	3	the	the	DET
ftr-398	785	4	expatriation	expatriation	NOUN
ftr-398	785	5	provisions	provision	NOUN
ftr-398	785	6	are	be	AUX
ftr-398	785	7	out	out	ADP
ftr-398	785	8	of	of	ADP
ftr-398	785	9	step	step	NOUN
ftr-398	785	10	with	with	ADP
ftr-398	785	11	international	international	ADJ
ftr-398	785	12	norms	norm	NOUN
ftr-398	785	13	,	,	PUNCT
ftr-398	785	14	in	in	ADP
ftr-398	785	15	particular	particular	ADJ
ftr-398	785	16	by	by	ADP
ftr-398	785	17	taxing	tax	VERB
ftr-398	785	18	former	former	ADJ
ftr-398	785	19	u.s	u.s	PROPN
ftr-398	785	20	.	.	PROPN
ftr-398	785	21	citizens	citizen	NOUN
ftr-398	785	22	and	and	CCONJ
ftr-398	785	23	long	long	ADJ
ftr-398	785	24	-	-	PUNCT
ftr-398	785	25	term	term	NOUN
ftr-398	785	26	u.s	u.s	PROPN
ftr-398	785	27	.	.	PROPN
ftr-398	785	28	resident	resident	NOUN
ftr-398	785	29	aliens	alien	NOUN
ftr-398	785	30	as	as	ADP
ftr-398	785	31	u.s	u.s	PROPN
ftr-398	785	32	.	.	PROPN
ftr-398	785	33	persons	person	NOUN
ftr-398	785	34	if	if	SCONJ
ftr-398	785	35	they	they	PRON
ftr-398	785	36	return	return	VERB
ftr-398	785	37	to	to	ADP
ftr-398	785	38	the	the	DET
ftr-398	785	39	u.s	u.s	PROPN
ftr-398	785	40	.	.	PROPN
ftr-398	785	41	for	for	ADP
ftr-398	785	42	as	as	ADV
ftr-398	785	43	little	little	ADJ
ftr-398	785	44	as	as	ADP
ftr-398	785	45	thirty	thirty	NUM
ftr-398	785	46	-	-	PUNCT
ftr-398	785	47	one	one	NUM
ftr-398	785	48	days	day	NOUN
ftr-398	785	49	a	a	DET
ftr-398	785	50	year	year	NOUN
ftr-398	785	51	.	.	PUNCT
ftr-398	786	1	the	the	DET
ftr-398	786	2	mark	mark	NOUN
ftr-398	786	3	-	-	PUNCT
ftr-398	786	4	to	to	ADP
ftr-398	786	5	-	-	PUNCT
ftr-398	786	6	market	market	NOUN
ftr-398	786	7	approach	approach	NOUN
ftr-398	786	8	would	would	AUX
ftr-398	786	9	be	be	AUX
ftr-398	786	10	preferable	preferable	ADJ
ftr-398	786	11	to	to	ADP
ftr-398	786	12	the	the	DET
ftr-398	786	13	current	current	ADJ
ftr-398	786	14	system	system	NOUN
ftr-398	786	15	as	as	SCONJ
ftr-398	786	16	it	it	PRON
ftr-398	786	17	would	would	AUX
ftr-398	786	18	terminate	terminate	VERB
ftr-398	786	19	the	the	DET
ftr-398	786	20	potential	potential	NOUN
ftr-398	786	21	for	for	ADP
ftr-398	786	22	tax	tax	NOUN
ftr-398	786	23	avoidance	avoidance	NOUN
ftr-398	786	24	through	through	ADP
ftr-398	786	25	expatriation	expatriation	NOUN
ftr-398	786	26	,	,	PUNCT
ftr-398	786	27	treat	treat	VERB
ftr-398	786	28	similarly	similarly	ADV
ftr-398	786	29	situated	situate	VERB
ftr-398	786	30	expatriates	expatriate	NOUN
ftr-398	786	31	equally	equally	ADV
ftr-398	786	32	,	,	PUNCT
ftr-398	786	33	subject	subject	ADJ
ftr-398	786	34	to	to	ADP
ftr-398	786	35	u.s	u.s	PROPN
ftr-398	786	36	.	.	PROPN
ftr-398	786	37	tax	tax	NOUN
ftr-398	786	38	the	the	DET
ftr-398	786	39	right	right	ADJ
ftr-398	786	40	amount	amount	NOUN
ftr-398	786	41	of	of	ADP
ftr-398	786	42	gain	gain	NOUN
ftr-398	786	43	,	,	PUNCT
ftr-398	786	44	reduce	reduce	VERB
ftr-398	786	45	economic	economic	ADJ
ftr-398	786	46	inefficiency	inefficiency	NOUN
ftr-398	786	47	,	,	PUNCT
ftr-398	786	48	eliminate	eliminate	VERB
ftr-398	786	49	the	the	DET
ftr-398	786	50	need	need	NOUN
ftr-398	786	51	for	for	ADP
ftr-398	786	52	separate	separate	ADJ
ftr-398	786	53	estate	estate	NOUN
ftr-398	786	54	and	and	CCONJ
ftr-398	786	55	gift	gift	NOUN
ftr-398	786	56	tax	tax	NOUN
ftr-398	786	57	expatriation	expatriation	NOUN
ftr-398	786	58	provisions	provision	NOUN
ftr-398	786	59	,	,	PUNCT
ftr-398	786	60	and	and	CCONJ
ftr-398	786	61	it	it	PRON
ftr-398	786	62	would	would	AUX
ftr-398	786	63	be	be	AUX
ftr-398	786	64	easier	easy	ADJ
ftr-398	786	65	to	to	PART
ftr-398	786	66	administer	administer	VERB
ftr-398	786	67	.	.	PUNCT
ftr-398	787	1	it	it	PRON
ftr-398	787	2	would	would	AUX
ftr-398	787	3	be	be	AUX
ftr-398	787	4	a	a	DET
ftr-398	787	5	system	system	NOUN
ftr-398	787	6	that	that	PRON
ftr-398	787	7	could	could	AUX
ftr-398	787	8	actually	actually	ADV
ftr-398	787	9	work	work	VERB
ftr-398	787	10	.	.	PUNCT