id	sid	tid	token	lemma	pos
ftr-403	1	1	186	186	NUM
ftr-403	1	2	florida	florida	PROPN
ftr-403	1	3	tax	tax	NOUN
ftr-403	1	4	review	review	NOUN
ftr-403	1	5	volume	volume	NOUN
ftr-403	1	6	7	7	NUM
ftr-403	1	7	2005	2005	NUM
ftr-403	1	8	number	number	NOUN
ftr-403	1	9	whatever	whatever	PRON
ftr-403	1	10	happened	happen	VERB
ftr-403	1	11	to	to	PART
ftr-403	1	12	subpart	subpart	VERB
ftr-403	1	13	f	f	PROPN
ftr-403	1	14	?	?	PUNCT
ftr-403	2	1	u.s	u.s	PROPN
ftr-403	2	2	.	.	PROPN
ftr-403	2	3	cfc	cfc	PROPN
ftr-403	2	4	legislation	legislation	NOUN
ftr-403	2	5	after	after	ADP
ftr-403	2	6	the	the	DET
ftr-403	2	7	check	check	VERB
ftr-403	2	8	-	-	PUNCT
ftr-403	2	9	the	the	DET
ftr-403	2	10	-	-	PUNCT
ftr-403	2	11	box	box	NOUN
ftr-403	2	12	regulations	regulation	NOUN
ftr-403	2	13	by	by	ADP
ftr-403	2	14	lawrence	lawrence	PROPN
ftr-403	2	15	lokken	lokken	PROPN
ftr-403	2	16	i.	i.	PROPN
ftr-403	2	17	introduction	introduction	NOUN
ftr-403	2	18	.	.	PUNCT
ftr-403	2	19	.	.	PUNCT
ftr-403	2	20	.	.	PUNCT
ftr-403	2	21	.	.	PUNCT
ftr-403	2	22	.	.	PUNCT
ftr-403	2	23	.	.	PUNCT
ftr-403	2	24	.	.	PUNCT
ftr-403	2	25	.	.	PUNCT
ftr-403	2	26	.	.	PUNCT
ftr-403	2	27	.	.	PUNCT
ftr-403	2	28	.	.	PUNCT
ftr-403	2	29	.	.	PUNCT
ftr-403	2	30	.	.	PUNCT
ftr-403	2	31	.	.	PUNCT
ftr-403	2	32	.	.	PUNCT
ftr-403	2	33	.	.	PUNCT
ftr-403	2	34	.	.	PUNCT
ftr-403	2	35	.	.	PUNCT
ftr-403	2	36	.	.	PUNCT
ftr-403	2	37	.	.	PUNCT
ftr-403	2	38	.	.	PUNCT
ftr-403	2	39	.	.	PUNCT
ftr-403	2	40	.	.	PUNCT
ftr-403	2	41	.	.	PUNCT
ftr-403	2	42	.	.	PUNCT
ftr-403	2	43	.	.	PUNCT
ftr-403	2	44	.	.	PUNCT
ftr-403	2	45	.	.	PUNCT
ftr-403	2	46	.	.	PUNCT
ftr-403	2	47	.	.	PUNCT
ftr-403	2	48	.	.	PUNCT
ftr-403	2	49	.	.	PUNCT
ftr-403	2	50	.	.	PUNCT
ftr-403	2	51	.	.	PUNCT
ftr-403	2	52	.	.	PUNCT
ftr-403	2	53	.	.	PUNCT
ftr-403	2	54	.	.	PUNCT
ftr-403	2	55	.	.	PUNCT
ftr-403	2	56	.	.	PUNCT
ftr-403	2	57	.	.	PUNCT
ftr-403	2	58	.	.	PUNCT
ftr-403	2	59	.	.	PUNCT
ftr-403	3	1	187	187	NUM
ftr-403	3	2	ii	ii	NOUN
ftr-403	3	3	.	.	PUNCT
ftr-403	4	1	development	development	NOUN
ftr-403	4	2	of	of	ADP
ftr-403	4	3	cfc	cfc	PROPN
ftr-403	4	4	legislation	legislation	NOUN
ftr-403	4	5	.	.	PUNCT
ftr-403	4	6	.	.	PUNCT
ftr-403	4	7	.	.	PUNCT
ftr-403	4	8	.	.	PUNCT
ftr-403	4	9	.	.	PUNCT
ftr-403	4	10	.	.	PUNCT
ftr-403	4	11	.	.	PUNCT
ftr-403	4	12	.	.	PUNCT
ftr-403	4	13	.	.	PUNCT
ftr-403	4	14	.	.	PUNCT
ftr-403	4	15	.	.	PUNCT
ftr-403	4	16	.	.	PUNCT
ftr-403	4	17	.	.	PUNCT
ftr-403	4	18	.	.	PUNCT
ftr-403	4	19	.	.	PUNCT
ftr-403	4	20	.	.	PUNCT
ftr-403	4	21	.	.	PUNCT
ftr-403	4	22	.	.	PUNCT
ftr-403	4	23	.	.	PUNCT
ftr-403	4	24	.	.	PUNCT
ftr-403	4	25	.	.	PUNCT
ftr-403	4	26	.	.	PUNCT
ftr-403	4	27	.	.	PUNCT
ftr-403	5	1	189	189	NUM
ftr-403	5	2	iii	iii	NOUN
ftr-403	5	3	.	.	PUNCT
ftr-403	5	4	subpart	subpart	PROPN
ftr-403	5	5	f	f	PROPN
ftr-403	5	6	after	after	ADP
ftr-403	5	7	check	check	NOUN
ftr-403	5	8	-	-	PUNCT
ftr-403	5	9	the	the	DET
ftr-403	5	10	-	-	PUNCT
ftr-403	5	11	box	box	NOUN
ftr-403	5	12	regulations	regulation	NOUN
ftr-403	5	13	.	.	PUNCT
ftr-403	5	14	.	.	PUNCT
ftr-403	5	15	.	.	PUNCT
ftr-403	5	16	.	.	PUNCT
ftr-403	5	17	.	.	PUNCT
ftr-403	5	18	.	.	PUNCT
ftr-403	5	19	.	.	PUNCT
ftr-403	5	20	.	.	PUNCT
ftr-403	5	21	.	.	PUNCT
ftr-403	5	22	.	.	PUNCT
ftr-403	5	23	.	.	PUNCT
ftr-403	6	1	195	195	NUM
ftr-403	6	2	a.	a.	NOUN
ftr-403	6	3	check	check	NOUN
ftr-403	6	4	-	-	PUNCT
ftr-403	6	5	the	the	DET
ftr-403	6	6	-	-	PUNCT
ftr-403	6	7	box	box	NOUN
ftr-403	6	8	regulations	regulation	NOUN
ftr-403	6	9	.	.	PUNCT
ftr-403	6	10	.	.	PUNCT
ftr-403	6	11	.	.	PUNCT
ftr-403	6	12	.	.	PUNCT
ftr-403	6	13	.	.	PUNCT
ftr-403	6	14	.	.	PUNCT
ftr-403	6	15	.	.	PUNCT
ftr-403	6	16	.	.	PUNCT
ftr-403	6	17	.	.	PUNCT
ftr-403	6	18	.	.	PUNCT
ftr-403	6	19	.	.	PUNCT
ftr-403	6	20	.	.	PUNCT
ftr-403	6	21	.	.	PUNCT
ftr-403	6	22	.	.	PUNCT
ftr-403	6	23	.	.	PUNCT
ftr-403	6	24	.	.	PUNCT
ftr-403	6	25	.	.	PUNCT
ftr-403	6	26	.	.	PUNCT
ftr-403	6	27	.	.	PUNCT
ftr-403	6	28	.	.	PUNCT
ftr-403	6	29	.	.	PUNCT
ftr-403	6	30	.	.	PUNCT
ftr-403	6	31	.	.	PUNCT
ftr-403	6	32	.	.	PUNCT
ftr-403	6	33	.	.	PUNCT
ftr-403	6	34	.	.	PUNCT
ftr-403	7	1	195	195	NUM
ftr-403	7	2	b.	b.	PROPN
ftr-403	7	3	check	check	PROPN
ftr-403	7	4	-	-	PUNCT
ftr-403	7	5	the	the	DET
ftr-403	7	6	-	-	PUNCT
ftr-403	7	7	box	box	NOUN
ftr-403	7	8	schemes	scheme	NOUN
ftr-403	7	9	.	.	PUNCT
ftr-403	7	10	.	.	PUNCT
ftr-403	7	11	.	.	PUNCT
ftr-403	7	12	.	.	PUNCT
ftr-403	7	13	.	.	PUNCT
ftr-403	7	14	.	.	PUNCT
ftr-403	7	15	.	.	PUNCT
ftr-403	7	16	.	.	PUNCT
ftr-403	7	17	.	.	PUNCT
ftr-403	7	18	.	.	PUNCT
ftr-403	7	19	.	.	PUNCT
ftr-403	7	20	.	.	PUNCT
ftr-403	7	21	.	.	PUNCT
ftr-403	7	22	.	.	PUNCT
ftr-403	7	23	.	.	PUNCT
ftr-403	7	24	.	.	PUNCT
ftr-403	7	25	.	.	PUNCT
ftr-403	7	26	.	.	PUNCT
ftr-403	7	27	.	.	PUNCT
ftr-403	7	28	.	.	PUNCT
ftr-403	7	29	.	.	PUNCT
ftr-403	7	30	.	.	PUNCT
ftr-403	7	31	.	.	PUNCT
ftr-403	7	32	.	.	PUNCT
ftr-403	7	33	.	.	PUNCT
ftr-403	7	34	.	.	PUNCT
ftr-403	7	35	.	.	PUNCT
ftr-403	7	36	.	.	PUNCT
ftr-403	8	1	.	.	PUNCT
ftr-403	9	1	198	198	NUM
ftr-403	9	2	c.	c.	NOUN
ftr-403	9	3	is	be	AUX
ftr-403	9	4	there	there	PRON
ftr-403	9	5	a	a	DET
ftr-403	9	6	problem	problem	NOUN
ftr-403	9	7	?	?	PUNCT
ftr-403	9	8	.	.	PUNCT
ftr-403	9	9	.	.	PUNCT
ftr-403	9	10	.	.	PUNCT
ftr-403	9	11	.	.	PUNCT
ftr-403	9	12	.	.	PUNCT
ftr-403	9	13	.	.	PUNCT
ftr-403	9	14	.	.	PUNCT
ftr-403	9	15	.	.	PUNCT
ftr-403	9	16	.	.	PUNCT
ftr-403	9	17	.	.	PUNCT
ftr-403	9	18	.	.	PUNCT
ftr-403	9	19	.	.	PUNCT
ftr-403	9	20	.	.	PUNCT
ftr-403	9	21	.	.	PUNCT
ftr-403	9	22	.	.	PUNCT
ftr-403	9	23	.	.	PUNCT
ftr-403	9	24	.	.	PUNCT
ftr-403	9	25	.	.	PUNCT
ftr-403	9	26	.	.	PUNCT
ftr-403	9	27	.	.	PUNCT
ftr-403	9	28	.	.	PUNCT
ftr-403	9	29	.	.	PUNCT
ftr-403	9	30	.	.	PUNCT
ftr-403	9	31	.	.	PUNCT
ftr-403	9	32	.	.	PUNCT
ftr-403	9	33	.	.	PUNCT
ftr-403	9	34	.	.	PUNCT
ftr-403	9	35	.	.	PUNCT
ftr-403	9	36	.	.	PUNCT
ftr-403	9	37	.	.	PUNCT
ftr-403	9	38	.	.	PUNCT
ftr-403	9	39	.	.	PUNCT
ftr-403	10	1	201	201	NUM
ftr-403	10	2	d.	d.	PROPN
ftr-403	10	3	solutions	solution	NOUN
ftr-403	10	4	.	.	PUNCT
ftr-403	10	5	.	.	PUNCT
ftr-403	10	6	.	.	PUNCT
ftr-403	10	7	.	.	PUNCT
ftr-403	10	8	.	.	PUNCT
ftr-403	10	9	.	.	PUNCT
ftr-403	10	10	.	.	PUNCT
ftr-403	10	11	.	.	PUNCT
ftr-403	10	12	.	.	PUNCT
ftr-403	10	13	.	.	PUNCT
ftr-403	10	14	.	.	PUNCT
ftr-403	10	15	.	.	PUNCT
ftr-403	10	16	.	.	PUNCT
ftr-403	10	17	.	.	PUNCT
ftr-403	10	18	.	.	PUNCT
ftr-403	10	19	.	.	PUNCT
ftr-403	10	20	.	.	PUNCT
ftr-403	10	21	.	.	PUNCT
ftr-403	10	22	.	.	PUNCT
ftr-403	10	23	.	.	PUNCT
ftr-403	10	24	.	.	PUNCT
ftr-403	10	25	.	.	PUNCT
ftr-403	10	26	.	.	PUNCT
ftr-403	10	27	.	.	PUNCT
ftr-403	10	28	.	.	PUNCT
ftr-403	10	29	.	.	PUNCT
ftr-403	10	30	.	.	PUNCT
ftr-403	10	31	.	.	PUNCT
ftr-403	10	32	.	.	PUNCT
ftr-403	10	33	.	.	PUNCT
ftr-403	10	34	.	.	PUNCT
ftr-403	10	35	.	.	PUNCT
ftr-403	10	36	.	.	PUNCT
ftr-403	10	37	.	.	PUNCT
ftr-403	10	38	.	.	PUNCT
ftr-403	10	39	.	.	PUNCT
ftr-403	10	40	.	.	PUNCT
ftr-403	10	41	.	.	PUNCT
ftr-403	10	42	.	.	PUNCT
ftr-403	10	43	.	.	PUNCT
ftr-403	10	44	.	.	PUNCT
ftr-403	11	1	203	203	NUM
ftr-403	11	2	1	1	NUM
ftr-403	11	3	.	.	PUNCT
ftr-403	11	4	examples	example	NOUN
ftr-403	11	5	1	1	NUM
ftr-403	11	6	and	and	CCONJ
ftr-403	11	7	2	2	NUM
ftr-403	11	8	.	.	PUNCT
ftr-403	11	9	.	.	PUNCT
ftr-403	11	10	.	.	PUNCT
ftr-403	11	11	.	.	PUNCT
ftr-403	11	12	.	.	PUNCT
ftr-403	11	13	.	.	PUNCT
ftr-403	11	14	.	.	PUNCT
ftr-403	11	15	.	.	PUNCT
ftr-403	11	16	.	.	PUNCT
ftr-403	11	17	.	.	PUNCT
ftr-403	11	18	.	.	PUNCT
ftr-403	11	19	.	.	PUNCT
ftr-403	11	20	.	.	PUNCT
ftr-403	11	21	.	.	PUNCT
ftr-403	11	22	.	.	PUNCT
ftr-403	11	23	.	.	PUNCT
ftr-403	11	24	.	.	PUNCT
ftr-403	11	25	.	.	PUNCT
ftr-403	11	26	.	.	PUNCT
ftr-403	11	27	.	.	PUNCT
ftr-403	11	28	.	.	PUNCT
ftr-403	11	29	.	.	PUNCT
ftr-403	11	30	.	.	PUNCT
ftr-403	11	31	.	.	PUNCT
ftr-403	11	32	.	.	PUNCT
ftr-403	11	33	.	.	PUNCT
ftr-403	11	34	.	.	PUNCT
ftr-403	11	35	.	.	PUNCT
ftr-403	12	1	203	203	NUM
ftr-403	12	2	2	2	NUM
ftr-403	12	3	.	.	PUNCT
ftr-403	12	4	example	example	NOUN
ftr-403	12	5	3	3	NUM
ftr-403	12	6	.	.	PUNCT
ftr-403	12	7	.	.	PUNCT
ftr-403	12	8	.	.	PUNCT
ftr-403	12	9	.	.	PUNCT
ftr-403	12	10	.	.	PUNCT
ftr-403	12	11	.	.	PUNCT
ftr-403	12	12	.	.	PUNCT
ftr-403	12	13	.	.	PUNCT
ftr-403	12	14	.	.	PUNCT
ftr-403	12	15	.	.	PUNCT
ftr-403	12	16	.	.	PUNCT
ftr-403	12	17	.	.	PUNCT
ftr-403	12	18	.	.	PUNCT
ftr-403	12	19	.	.	PUNCT
ftr-403	12	20	.	.	PUNCT
ftr-403	12	21	.	.	PUNCT
ftr-403	12	22	.	.	PUNCT
ftr-403	12	23	.	.	PUNCT
ftr-403	12	24	.	.	PUNCT
ftr-403	12	25	.	.	PUNCT
ftr-403	12	26	.	.	PUNCT
ftr-403	12	27	.	.	PUNCT
ftr-403	12	28	.	.	PUNCT
ftr-403	12	29	.	.	PUNCT
ftr-403	12	30	.	.	PUNCT
ftr-403	12	31	.	.	PUNCT
ftr-403	12	32	.	.	PUNCT
ftr-403	12	33	.	.	PUNCT
ftr-403	12	34	.	.	PUNCT
ftr-403	12	35	.	.	PUNCT
ftr-403	12	36	.	.	PUNCT
ftr-403	12	37	.	.	PUNCT
ftr-403	13	1	.	.	PUNCT
ftr-403	14	1	206	206	NUM
ftr-403	14	2	3	3	NUM
ftr-403	14	3	.	.	PUNCT
ftr-403	15	1	other	other	ADJ
ftr-403	15	2	check	check	VERB
ftr-403	15	3	-	-	PUNCT
ftr-403	15	4	the	the	DET
ftr-403	15	5	-	-	PUNCT
ftr-403	15	6	box	box	NOUN
ftr-403	15	7	schemes	scheme	NOUN
ftr-403	15	8	.	.	PUNCT
ftr-403	15	9	.	.	PUNCT
ftr-403	15	10	.	.	PUNCT
ftr-403	15	11	.	.	PUNCT
ftr-403	15	12	.	.	PUNCT
ftr-403	15	13	.	.	PUNCT
ftr-403	15	14	.	.	PUNCT
ftr-403	15	15	.	.	PUNCT
ftr-403	15	16	.	.	PUNCT
ftr-403	15	17	.	.	PUNCT
ftr-403	15	18	.	.	PUNCT
ftr-403	15	19	.	.	PUNCT
ftr-403	15	20	.	.	PUNCT
ftr-403	15	21	.	.	PUNCT
ftr-403	15	22	.	.	PUNCT
ftr-403	15	23	.	.	PUNCT
ftr-403	16	1	.	.	PUNCT
ftr-403	17	1	208	208	NUM
ftr-403	17	2	iv	iv	NOUN
ftr-403	17	3	.	.	PUNCT
ftr-403	17	4	conclusions	conclusion	NOUN
ftr-403	17	5	.	.	PUNCT
ftr-403	17	6	.	.	PUNCT
ftr-403	17	7	.	.	PUNCT
ftr-403	17	8	.	.	PUNCT
ftr-403	17	9	.	.	PUNCT
ftr-403	17	10	.	.	PUNCT
ftr-403	17	11	.	.	PUNCT
ftr-403	17	12	.	.	PUNCT
ftr-403	17	13	.	.	PUNCT
ftr-403	17	14	.	.	PUNCT
ftr-403	17	15	.	.	PUNCT
ftr-403	17	16	.	.	PUNCT
ftr-403	17	17	.	.	PUNCT
ftr-403	17	18	.	.	PUNCT
ftr-403	17	19	.	.	PUNCT
ftr-403	17	20	.	.	PUNCT
ftr-403	17	21	.	.	PUNCT
ftr-403	17	22	.	.	PUNCT
ftr-403	17	23	.	.	PUNCT
ftr-403	17	24	.	.	PUNCT
ftr-403	17	25	.	.	PUNCT
ftr-403	17	26	.	.	PUNCT
ftr-403	17	27	.	.	PUNCT
ftr-403	17	28	.	.	PUNCT
ftr-403	17	29	.	.	PUNCT
ftr-403	17	30	.	.	PUNCT
ftr-403	17	31	.	.	PUNCT
ftr-403	17	32	.	.	PUNCT
ftr-403	17	33	.	.	PUNCT
ftr-403	17	34	.	.	PUNCT
ftr-403	17	35	.	.	PUNCT
ftr-403	17	36	.	.	PUNCT
ftr-403	17	37	.	.	PUNCT
ftr-403	17	38	.	.	PUNCT
ftr-403	17	39	.	.	PUNCT
ftr-403	17	40	.	.	PUNCT
ftr-403	17	41	.	.	PUNCT
ftr-403	17	42	.	.	PUNCT
ftr-403	17	43	.	.	PUNCT
ftr-403	17	44	.	.	PUNCT
ftr-403	17	45	.	.	PUNCT
ftr-403	17	46	.	.	PUNCT
ftr-403	18	1	210	210	NUM
ftr-403	18	2	2005	2005	NUM
ftr-403	18	3	]	]	PUNCT
ftr-403	19	1	whatever	whatever	PRON
ftr-403	19	2	happened	happen	VERB
ftr-403	19	3	to	to	PART
ftr-403	19	4	subpart	subpart	VERB
ftr-403	19	5	f	f	PROPN
ftr-403	19	6	?	?	PUNCT
ftr-403	20	1	187	187	NUM
ftr-403	20	2	*	*	PUNCT
ftr-403	20	3	lawrence	lawrence	PROPN
ftr-403	20	4	lokken	lokken	PROPN
ftr-403	20	5	is	be	AUX
ftr-403	20	6	hugh	hugh	PROPN
ftr-403	20	7	culverhouse	culverhouse	PROPN
ftr-403	20	8	eminent	eminent	NOUN
ftr-403	20	9	scholar	scholar	NOUN
ftr-403	20	10	and	and	CCONJ
ftr-403	20	11	professor	professor	NOUN
ftr-403	20	12	of	of	ADP
ftr-403	20	13	law	law	NOUN
ftr-403	20	14	at	at	ADP
ftr-403	20	15	the	the	DET
ftr-403	20	16	university	university	PROPN
ftr-403	20	17	of	of	ADP
ftr-403	20	18	florida	florida	PROPN
ftr-403	20	19	college	college	PROPN
ftr-403	20	20	of	of	ADP
ftr-403	20	21	law	law	NOUN
ftr-403	20	22	.	.	PUNCT
ftr-403	21	1	the	the	DET
ftr-403	21	2	author	author	NOUN
ftr-403	21	3	thanks	thanks	PROPN
ftr-403	21	4	philip	philip	PROPN
ftr-403	21	5	r.	r.	PROPN
ftr-403	21	6	west	west	PROPN
ftr-403	21	7	of	of	ADP
ftr-403	21	8	steptoe	steptoe	PROPN
ftr-403	21	9	&	&	CCONJ
ftr-403	21	10	johnson	johnson	PROPN
ftr-403	21	11	,	,	PUNCT
ftr-403	21	12	washington	washington	PROPN
ftr-403	21	13	,	,	PUNCT
ftr-403	21	14	dc	dc	PROPN
ftr-403	21	15	,	,	PUNCT
ftr-403	21	16	who	who	PRON
ftr-403	21	17	commented	comment	VERB
ftr-403	21	18	on	on	ADP
ftr-403	21	19	an	an	DET
ftr-403	21	20	earlier	early	ADJ
ftr-403	21	21	version	version	NOUN
ftr-403	21	22	of	of	ADP
ftr-403	21	23	this	this	DET
ftr-403	21	24	paper	paper	NOUN
ftr-403	21	25	at	at	ADP
ftr-403	21	26	the	the	DET
ftr-403	21	27	international	international	ADJ
ftr-403	21	28	tax	tax	NOUN
ftr-403	21	29	symposium	symposium	NOUN
ftr-403	21	30	and	and	CCONJ
ftr-403	21	31	provided	provide	VERB
ftr-403	21	32	much	much	ADJ
ftr-403	21	33	helpful	helpful	ADJ
ftr-403	21	34	advice	advice	NOUN
ftr-403	21	35	.	.	PUNCT
ftr-403	22	1	for	for	ADP
ftr-403	22	2	mr	mr	PROPN
ftr-403	22	3	.	.	PROPN
ftr-403	22	4	west	west	PROPN
ftr-403	22	5	’s	’s	PART
ftr-403	22	6	analysis	analysis	NOUN
ftr-403	22	7	of	of	ADP
ftr-403	22	8	the	the	DET
ftr-403	22	9	issues	issue	NOUN
ftr-403	22	10	discussed	discuss	VERB
ftr-403	22	11	in	in	ADP
ftr-403	22	12	this	this	DET
ftr-403	22	13	article	article	NOUN
ftr-403	22	14	,	,	PUNCT
ftr-403	22	15	see	see	VERB
ftr-403	22	16	philip	philip	PROPN
ftr-403	22	17	r.	r.	PROPN
ftr-403	22	18	west	west	PROPN
ftr-403	22	19	,	,	PUNCT
ftr-403	22	20	re	re	VERB
ftr-403	22	21	-	-	VERB
ftr-403	22	22	thinking	think	VERB
ftr-403	22	23	checkthe	checkthe	ADJ
ftr-403	22	24	-	-	PUNCT
ftr-403	22	25	box	box	NOUN
ftr-403	22	26	:	:	PUNCT
ftr-403	22	27	subpart	subpart	NOUN
ftr-403	22	28	f	f	PROPN
ftr-403	22	29	,	,	PUNCT
ftr-403	22	30	83	83	NUM
ftr-403	22	31	taxes	taxis	NOUN
ftr-403	22	32	29	29	NUM
ftr-403	22	33	(	(	PUNCT
ftr-403	22	34	march	march	PROPN
ftr-403	22	35	2005	2005	NUM
ftr-403	22	36	)	)	PUNCT
ftr-403	22	37	.	.	PUNCT
ftr-403	23	1	the	the	DET
ftr-403	23	2	author	author	NOUN
ftr-403	23	3	also	also	ADV
ftr-403	23	4	thanks	thanks	PROPN
ftr-403	23	5	dr	dr	PROPN
ftr-403	23	6	.	.	PROPN
ftr-403	23	7	jan	jan	PROPN
ftr-403	23	8	sedemund	sedemund	PROPN
ftr-403	23	9	,	,	PUNCT
ftr-403	23	10	rechtsanwalt	rechtsanwalt	NOUN
ftr-403	23	11	,	,	PUNCT
ftr-403	23	12	of	of	ADP
ftr-403	23	13	kpmg	kpmg	PROPN
ftr-403	23	14	deutsche	deutsche	PROPN
ftr-403	23	15	treuhand	treuhand	PROPN
ftr-403	23	16	-	-	PUNCT
ftr-403	23	17	gesellschaft	gesellschaft	PROPN
ftr-403	23	18	ag	ag	PROPN
ftr-403	23	19	,	,	PUNCT
ftr-403	23	20	köln	köln	NOUN
ftr-403	23	21	,	,	PUNCT
ftr-403	23	22	germany	germany	PROPN
ftr-403	23	23	,	,	PUNCT
ftr-403	23	24	for	for	ADP
ftr-403	23	25	help	help	NOUN
ftr-403	23	26	on	on	ADP
ftr-403	23	27	issues	issue	NOUN
ftr-403	23	28	of	of	ADP
ftr-403	23	29	german	german	ADJ
ftr-403	23	30	law	law	NOUN
ftr-403	23	31	.	.	PUNCT
ftr-403	24	1	1	1	X
ftr-403	24	2	.	.	X
ftr-403	25	1	the	the	DET
ftr-403	25	2	provisions	provision	NOUN
ftr-403	25	3	are	be	AUX
ftr-403	25	4	subpart	subpart	NOUN
ftr-403	25	5	f	f	PROPN
ftr-403	25	6	of	of	ADP
ftr-403	25	7	part	part	PROPN
ftr-403	25	8	iii	iii	NOUN
ftr-403	25	9	of	of	ADP
ftr-403	25	10	subchapter	subchapter	NOUN
ftr-403	25	11	n	n	NOUN
ftr-403	25	12	of	of	ADP
ftr-403	25	13	chapter	chapter	NOUN
ftr-403	25	14	1	1	NUM
ftr-403	25	15	of	of	ADP
ftr-403	25	16	subtitle	subtitle	NOUN
ftr-403	25	17	a	a	PRON
ftr-403	25	18	of	of	ADP
ftr-403	25	19	the	the	DET
ftr-403	25	20	internal	internal	ADJ
ftr-403	25	21	revenue	revenue	NOUN
ftr-403	25	22	code	code	NOUN
ftr-403	25	23	.	.	PUNCT
ftr-403	26	1	2	2	X
ftr-403	26	2	.	.	X
ftr-403	26	3	irc	irc	PROPN
ftr-403	26	4	§	§	PROPN
ftr-403	26	5	951(b	951(b	PROPN
ftr-403	26	6	)	)	PUNCT
ftr-403	26	7	.	.	PUNCT
ftr-403	27	1	see	see	VERB
ftr-403	27	2	irc	irc	PROPN
ftr-403	27	3	§	§	PROPN
ftr-403	27	4	7701(a)(30	7701(a)(30	PROPN
ftr-403	27	5	)	)	PUNCT
ftr-403	27	6	(	(	PUNCT
ftr-403	27	7	“	"	PUNCT
ftr-403	27	8	united	united	PROPN
ftr-403	27	9	states	states	PROPN
ftr-403	27	10	person	person	NOUN
ftr-403	27	11	”	"	PUNCT
ftr-403	27	12	includes	include	VERB
ftr-403	27	13	u.s	u.s	PROPN
ftr-403	27	14	.	.	PROPN
ftr-403	27	15	citizens	citizen	NOUN
ftr-403	27	16	and	and	CCONJ
ftr-403	27	17	residents	resident	NOUN
ftr-403	27	18	,	,	PUNCT
ftr-403	27	19	domestic	domestic	ADJ
ftr-403	27	20	corporations	corporation	NOUN
ftr-403	27	21	and	and	CCONJ
ftr-403	27	22	partnerships	partnership	NOUN
ftr-403	27	23	,	,	PUNCT
ftr-403	27	24	and	and	CCONJ
ftr-403	27	25	certain	certain	ADJ
ftr-403	27	26	estates	estate	NOUN
ftr-403	27	27	and	and	CCONJ
ftr-403	27	28	trusts	trust	NOUN
ftr-403	27	29	)	)	PUNCT
ftr-403	27	30	.	.	PUNCT
ftr-403	28	1	3	3	X
ftr-403	28	2	.	.	X
ftr-403	28	3	irc	irc	PROPN
ftr-403	28	4	§	§	PROPN
ftr-403	28	5	957(a	957(a	PROPN
ftr-403	28	6	)	)	PUNCT
ftr-403	28	7	,	,	PUNCT
ftr-403	28	8	discussed	discuss	VERB
ftr-403	28	9	in	in	ADP
ftr-403	28	10	3	3	NUM
ftr-403	28	11	boris	boris	PROPN
ftr-403	28	12	i.	i.	PROPN
ftr-403	28	13	bittker	bittker	PROPN
ftr-403	28	14	&	&	CCONJ
ftr-403	28	15	lawrence	lawrence	PROPN
ftr-403	28	16	lokken	lokken	PROPN
ftr-403	28	17	,	,	PUNCT
ftr-403	28	18	federal	federal	ADJ
ftr-403	28	19	taxation	taxation	NOUN
ftr-403	28	20	of	of	ADP
ftr-403	28	21	income	income	NOUN
ftr-403	28	22	,	,	PUNCT
ftr-403	28	23	estates	estate	NOUN
ftr-403	28	24	&	&	CCONJ
ftr-403	28	25	trusts	trusts	PROPN
ftr-403	28	26	¶	¶	PROPN
ftr-403	28	27	69.2	69.2	NUM
ftr-403	28	28	(	(	PUNCT
ftr-403	28	29	warren	warren	PROPN
ftr-403	28	30	,	,	PUNCT
ftr-403	28	31	gorham	gorham	PROPN
ftr-403	28	32	&	&	CCONJ
ftr-403	28	33	lamont	lamont	PROPN
ftr-403	28	34	rev	rev	VERB
ftr-403	28	35	.	.	PROPN
ftr-403	29	1	3d	3d	PROPN
ftr-403	29	2	ed	ed	NOUN
ftr-403	29	3	.	.	PROPN
ftr-403	30	1	2005	2005	NUM
ftr-403	30	2	)	)	PUNCT
ftr-403	31	1	[	[	X
ftr-403	31	2	hereinafter	hereinafter	NOUN
ftr-403	31	3	bittker	bittker	NOUN
ftr-403	31	4	&	&	CCONJ
ftr-403	31	5	lokken	lokken	PROPN
ftr-403	31	6	]	]	PUNCT
ftr-403	31	7	.	.	PUNCT
ftr-403	32	1	see	see	VERB
ftr-403	32	2	irc	irc	PROPN
ftr-403	32	3	§	§	PROPN
ftr-403	32	4	7701(a)(5	7701(a)(5	PROPN
ftr-403	32	5	)	)	PUNCT
ftr-403	32	6	(	(	PUNCT
ftr-403	32	7	corporation	corporation	NOUN
ftr-403	32	8	is	be	AUX
ftr-403	32	9	foreign	foreign	ADJ
ftr-403	32	10	if	if	SCONJ
ftr-403	32	11	it	it	PRON
ftr-403	32	12	is	be	AUX
ftr-403	32	13	organized	organize	VERB
ftr-403	32	14	under	under	ADP
ftr-403	32	15	laws	law	NOUN
ftr-403	32	16	of	of	ADP
ftr-403	32	17	a	a	DET
ftr-403	32	18	jurisdiction	jurisdiction	NOUN
ftr-403	32	19	other	other	ADJ
ftr-403	32	20	than	than	ADP
ftr-403	32	21	the	the	DET
ftr-403	32	22	united	united	PROPN
ftr-403	32	23	states	states	PROPN
ftr-403	32	24	,	,	PUNCT
ftr-403	32	25	a	a	DET
ftr-403	32	26	u.s	u.s	PROPN
ftr-403	32	27	.	.	PROPN
ftr-403	32	28	state	state	PROPN
ftr-403	32	29	,	,	PUNCT
ftr-403	32	30	or	or	CCONJ
ftr-403	32	31	the	the	DET
ftr-403	32	32	district	district	NOUN
ftr-403	32	33	of	of	ADP
ftr-403	32	34	columbia	columbia	PROPN
ftr-403	32	35	)	)	PUNCT
ftr-403	32	36	.	.	PUNCT
ftr-403	33	1	4	4	X
ftr-403	33	2	.	.	X
ftr-403	33	3	irc	irc	VERB
ftr-403	33	4	§	§	PROPN
ftr-403	33	5	§	§	PROPN
ftr-403	33	6	61(a)(7	61(a)(7	NUM
ftr-403	33	7	)	)	PUNCT
ftr-403	33	8	;	;	PUNCT
ftr-403	33	9	301(c)(1	301(c)(1	NUM
ftr-403	33	10	)	)	PUNCT
ftr-403	33	11	.	.	PUNCT
ftr-403	34	1	5	5	X
ftr-403	34	2	.	.	X
ftr-403	34	3	irc	irc	PROPN
ftr-403	34	4	§	§	PROPN
ftr-403	34	5	61(a	61(a	NUM
ftr-403	34	6	)	)	PUNCT
ftr-403	34	7	.	.	PUNCT
ftr-403	35	1	domestic	domestic	ADJ
ftr-403	35	2	corporations	corporation	NOUN
ftr-403	35	3	are	be	AUX
ftr-403	35	4	,	,	PUNCT
ftr-403	35	5	however	however	ADV
ftr-403	35	6	,	,	PUNCT
ftr-403	35	7	allowed	allow	VERB
ftr-403	35	8	credit	credit	NOUN
ftr-403	35	9	for	for	ADP
ftr-403	35	10	income	income	NOUN
ftr-403	35	11	taxes	taxis	NOUN
ftr-403	35	12	paid	pay	VERB
ftr-403	35	13	to	to	ADP
ftr-403	35	14	foreign	foreign	ADJ
ftr-403	35	15	countries	country	NOUN
ftr-403	35	16	.	.	PUNCT
ftr-403	36	1	irc	irc	PROPN
ftr-403	36	2	§	§	PROPN
ftr-403	36	3	901	901	NUM
ftr-403	36	4	,	,	PUNCT
ftr-403	36	5	discussed	discuss	VERB
ftr-403	36	6	bittker	bittker	NOUN
ftr-403	36	7	&	&	CCONJ
ftr-403	36	8	lokken	lokken	PROPN
ftr-403	36	9	,	,	PUNCT
ftr-403	36	10	supra	supra	PROPN
ftr-403	36	11	note	note	PROPN
ftr-403	36	12	3	3	NUM
ftr-403	36	13	,	,	PUNCT
ftr-403	36	14	¶	¶	NOUN
ftr-403	36	15	72.1	72.1	NUM
ftr-403	36	16	.	.	PUNCT
ftr-403	37	1	whatever	whatever	PRON
ftr-403	37	2	happened	happen	VERB
ftr-403	37	3	to	to	PART
ftr-403	37	4	subpart	subpart	VERB
ftr-403	37	5	f	f	PROPN
ftr-403	37	6	?	?	PUNCT
ftr-403	38	1	u.s	u.s	PROPN
ftr-403	38	2	.	.	PROPN
ftr-403	38	3	cfc	cfc	PROPN
ftr-403	38	4	legislation	legislation	NOUN
ftr-403	38	5	after	after	ADP
ftr-403	38	6	the	the	DET
ftr-403	38	7	check	check	VERB
ftr-403	38	8	-	-	PUNCT
ftr-403	38	9	the	the	DET
ftr-403	38	10	-	-	PUNCT
ftr-403	38	11	box	box	NOUN
ftr-403	38	12	regulations	regulation	NOUN
ftr-403	38	13	by	by	ADP
ftr-403	38	14	lawrence	lawrence	PROPN
ftr-403	38	15	lokken	lokken	PROPN
ftr-403	38	16	*	*	PROPN
ftr-403	38	17	i.	i.	PROPN
ftr-403	38	18	introduction	introduction	NOUN
ftr-403	38	19	the	the	DET
ftr-403	38	20	u.s	u.s	PROPN
ftr-403	38	21	.	.	PROPN
ftr-403	38	22	congress	congress	PROPN
ftr-403	38	23	,	,	PUNCT
ftr-403	38	24	in	in	ADP
ftr-403	38	25	1962	1962	NUM
ftr-403	38	26	,	,	PUNCT
ftr-403	38	27	enacted	enact	VERB
ftr-403	38	28	provisions	provision	NOUN
ftr-403	38	29	commonly	commonly	ADV
ftr-403	38	30	known	know	VERB
ftr-403	38	31	as	as	ADP
ftr-403	38	32	subpart	subpart	NOUN
ftr-403	38	33	f	f	NOUN
ftr-403	38	34	,	,	PUNCT
ftr-403	38	35	under	under	ADP
ftr-403	38	36	which	which	PRON
ftr-403	38	37	u.s	u.s	PROPN
ftr-403	38	38	.	.	PROPN
ftr-403	38	39	shareholders	shareholder	NOUN
ftr-403	38	40	of	of	ADP
ftr-403	38	41	controlled	control	VERB
ftr-403	38	42	foreign	foreign	ADJ
ftr-403	38	43	corporations1	corporations1	NOUN
ftr-403	38	44	(	(	PUNCT
ftr-403	38	45	cfcs	cfcs	PROPN
ftr-403	38	46	)	)	PUNCT
ftr-403	38	47	are	be	AUX
ftr-403	38	48	taxed	tax	VERB
ftr-403	38	49	on	on	ADP
ftr-403	38	50	their	their	PRON
ftr-403	38	51	ratable	ratable	ADJ
ftr-403	38	52	shares	share	NOUN
ftr-403	38	53	of	of	ADP
ftr-403	38	54	some	some	DET
ftr-403	38	55	corporate	corporate	ADJ
ftr-403	38	56	income	income	NOUN
ftr-403	38	57	,	,	PUNCT
ftr-403	38	58	whether	whether	SCONJ
ftr-403	38	59	or	or	CCONJ
ftr-403	38	60	not	not	PART
ftr-403	38	61	distributed	distribute	VERB
ftr-403	38	62	.	.	PUNCT
ftr-403	39	1	a	a	DET
ftr-403	39	2	u.s	u.s	PROPN
ftr-403	39	3	.	.	PROPN
ftr-403	39	4	shareholder	shareholder	NOUN
ftr-403	39	5	is	be	AUX
ftr-403	39	6	a	a	DET
ftr-403	39	7	u.s	u.s	PROPN
ftr-403	39	8	.	.	PROPN
ftr-403	39	9	person	person	NOUN
ftr-403	39	10	who	who	PRON
ftr-403	39	11	owns	own	VERB
ftr-403	39	12	at	at	ADP
ftr-403	39	13	least	least	ADV
ftr-403	39	14	10	10	NUM
ftr-403	39	15	%	%	NOUN
ftr-403	39	16	of	of	ADP
ftr-403	39	17	a	a	DET
ftr-403	39	18	foreign	foreign	ADJ
ftr-403	39	19	corporation	corporation	NOUN
ftr-403	39	20	’s	’s	PART
ftr-403	39	21	voting	voting	NOUN
ftr-403	39	22	stock	stock	NOUN
ftr-403	39	23	,	,	PUNCT
ftr-403	39	24	directly	directly	ADV
ftr-403	39	25	,	,	PUNCT
ftr-403	39	26	indirectly	indirectly	ADV
ftr-403	39	27	,	,	PUNCT
ftr-403	39	28	or	or	CCONJ
ftr-403	39	29	constructively	constructively	ADV
ftr-403	39	30	.	.	PUNCT
ftr-403	40	1	a2	a2	PROPN
ftr-403	40	2	foreign	foreign	ADJ
ftr-403	40	3	corporation	corporation	NOUN
ftr-403	40	4	is	be	AUX
ftr-403	40	5	a	a	DET
ftr-403	40	6	cfc	cfc	NOUN
ftr-403	40	7	if	if	SCONJ
ftr-403	40	8	more	more	ADJ
ftr-403	40	9	than	than	ADP
ftr-403	40	10	50	50	NUM
ftr-403	40	11	%	%	NOUN
ftr-403	40	12	of	of	ADP
ftr-403	40	13	its	its	PRON
ftr-403	40	14	stock	stock	NOUN
ftr-403	40	15	,	,	PUNCT
ftr-403	40	16	by	by	ADP
ftr-403	40	17	vote	vote	NOUN
ftr-403	40	18	or	or	CCONJ
ftr-403	40	19	value	value	NOUN
ftr-403	40	20	,	,	PUNCT
ftr-403	40	21	is	be	AUX
ftr-403	40	22	so	so	ADV
ftr-403	40	23	owned	own	VERB
ftr-403	40	24	by	by	ADP
ftr-403	40	25	u.s	u.s	PROPN
ftr-403	40	26	.	.	PROPN
ftr-403	40	27	shareholders.3	shareholders.3	NOUN
ftr-403	40	28	apart	apart	ADV
ftr-403	40	29	from	from	ADP
ftr-403	40	30	subpart	subpart	PROPN
ftr-403	40	31	f	f	PROPN
ftr-403	40	32	,	,	PUNCT
ftr-403	40	33	the	the	DET
ftr-403	40	34	united	united	PROPN
ftr-403	40	35	states	states	PROPN
ftr-403	40	36	taxes	tax	VERB
ftr-403	40	37	shareholders	shareholder	NOUN
ftr-403	40	38	on	on	ADP
ftr-403	40	39	corporate	corporate	ADJ
ftr-403	40	40	income	income	NOUN
ftr-403	40	41	only	only	ADV
ftr-403	40	42	as	as	SCONJ
ftr-403	40	43	it	it	PRON
ftr-403	40	44	is	be	AUX
ftr-403	40	45	distributed	distribute	VERB
ftr-403	40	46	to	to	ADP
ftr-403	40	47	them	they	PRON
ftr-403	40	48	as	as	ADP
ftr-403	40	49	dividends	dividend	NOUN
ftr-403	40	50	.	.	PUNCT
ftr-403	41	1	because	because	SCONJ
ftr-403	41	2	domestic4	domestic4	PROPN
ftr-403	41	3	corporations	corporation	NOUN
ftr-403	41	4	are	be	AUX
ftr-403	41	5	taxed	tax	VERB
ftr-403	41	6	on	on	ADP
ftr-403	41	7	their	their	PRON
ftr-403	41	8	worldwide	worldwide	ADJ
ftr-403	41	9	incomes	income	NOUN
ftr-403	41	10	,	,	PUNCT
ftr-403	41	11	the	the	DET
ftr-403	41	12	lack	lack	NOUN
ftr-403	41	13	of	of	ADP
ftr-403	41	14	a	a	DET
ftr-403	41	15	shareholder-5	shareholder-5	NUM
ftr-403	41	16	level	level	NOUN
ftr-403	41	17	tax	tax	NOUN
ftr-403	41	18	on	on	ADP
ftr-403	41	19	undistributed	undistributed	ADJ
ftr-403	41	20	corporate	corporate	ADJ
ftr-403	41	21	income	income	NOUN
ftr-403	41	22	does	do	AUX
ftr-403	41	23	not	not	PART
ftr-403	41	24	insulate	insulate	VERB
ftr-403	41	25	this	this	DET
ftr-403	41	26	income	income	NOUN
ftr-403	41	27	from	from	ADP
ftr-403	41	28	188	188	NUM
ftr-403	41	29	florida	florida	PROPN
ftr-403	41	30	tax	tax	NOUN
ftr-403	42	1	[	[	X
ftr-403	42	2	vol7:3	vol7:3	PROPN
ftr-403	42	3	6	6	NUM
ftr-403	42	4	.	.	PUNCT
ftr-403	42	5	irc	irc	PROPN
ftr-403	42	6	§	§	PROPN
ftr-403	42	7	§	§	PROPN
ftr-403	42	8	881	881	NUM
ftr-403	42	9	,	,	PUNCT
ftr-403	42	10	882	882	NUM
ftr-403	42	11	.	.	PUNCT
ftr-403	43	1	see	see	VERB
ftr-403	43	2	bittker	bittker	NOUN
ftr-403	43	3	&	&	CCONJ
ftr-403	43	4	lokken	lokken	PROPN
ftr-403	43	5	,	,	PUNCT
ftr-403	43	6	supra	supra	PROPN
ftr-403	43	7	note	note	PROPN
ftr-403	43	8	3	3	NUM
ftr-403	43	9	,	,	PUNCT
ftr-403	43	10	¶	¶	NOUN
ftr-403	43	11	67.1.1	67.1.1	NOUN
ftr-403	43	12	.	.	PUNCT
ftr-403	44	1	7	7	X
ftr-403	44	2	.	.	X
ftr-403	44	3	rosanne	rosanne	PROPN
ftr-403	44	4	altshuler	altshuler	PROPN
ftr-403	44	5	&	&	CCONJ
ftr-403	44	6	harry	harry	PROPN
ftr-403	44	7	grubert	grubert	PROPN
ftr-403	44	8	,	,	PUNCT
ftr-403	44	9	the	the	DET
ftr-403	44	10	three	three	NUM
ftr-403	44	11	parties	party	NOUN
ftr-403	44	12	in	in	ADP
ftr-403	44	13	the	the	DET
ftr-403	44	14	race	race	NOUN
ftr-403	44	15	to	to	ADP
ftr-403	44	16	the	the	DET
ftr-403	44	17	bottom	bottom	NOUN
ftr-403	44	18	:	:	PUNCT
ftr-403	44	19	host	host	NOUN
ftr-403	44	20	governments	government	NOUN
ftr-403	44	21	,	,	PUNCT
ftr-403	44	22	home	home	NOUN
ftr-403	44	23	governments	government	NOUN
ftr-403	44	24	and	and	CCONJ
ftr-403	44	25	multinational	multinational	ADJ
ftr-403	44	26	companies	company	NOUN
ftr-403	44	27	,	,	PUNCT
ftr-403	44	28	7	7	NUM
ftr-403	44	29	fla	fla	NOUN
ftr-403	44	30	.	.	PUNCT
ftr-403	45	1	tax	tax	PROPN
ftr-403	45	2	rev	rev	PROPN
ftr-403	45	3	.	.	PROPN
ftr-403	45	4	152	152	NUM
ftr-403	45	5	(	(	PUNCT
ftr-403	45	6	2005	2005	NUM
ftr-403	45	7	)	)	PUNCT
ftr-403	45	8	.	.	PUNCT
ftr-403	46	1	8	8	X
ftr-403	46	2	.	.	PUNCT
ftr-403	47	1	i	i	PRON
ftr-403	47	2	d.	d.	PROPN
ftr-403	47	3	at	at	ADP
ftr-403	47	4	171	171	NUM
ftr-403	47	5	.	.	PUNCT
ftr-403	48	1	9	9	NUM
ftr-403	48	2	.	.	X
ftr-403	49	1	for	for	ADP
ftr-403	49	2	arguments	argument	NOUN
ftr-403	49	3	for	for	ADP
ftr-403	49	4	broadening	broaden	VERB
ftr-403	49	5	subpart	subpart	NOUN
ftr-403	49	6	f	f	NOUN
ftr-403	49	7	,	,	PUNCT
ftr-403	49	8	see	see	VERB
ftr-403	49	9	j.	j.	PROPN
ftr-403	49	10	clifton	clifton	PROPN
ftr-403	49	11	fleming	fleming	PROPN
ftr-403	49	12	,	,	PUNCT
ftr-403	49	13	jr	jr	PROPN
ftr-403	49	14	.	.	PROPN
ftr-403	49	15	,	,	PUNCT
ftr-403	49	16	robert	robert	PROPN
ftr-403	49	17	j.	j.	PROPN
ftr-403	49	18	peroni	peroni	PROPN
ftr-403	49	19	&	&	CCONJ
ftr-403	49	20	stephen	stephen	PROPN
ftr-403	49	21	e.	e.	PROPN
ftr-403	49	22	shay	shay	PROPN
ftr-403	49	23	,	,	PUNCT
ftr-403	49	24	fairness	fairness	NOUN
ftr-403	49	25	in	in	ADP
ftr-403	49	26	international	international	ADJ
ftr-403	49	27	taxation	taxation	NOUN
ftr-403	49	28	:	:	PUNCT
ftr-403	49	29	the	the	DET
ftr-403	49	30	ability	ability	NOUN
ftr-403	49	31	-	-	PUNCT
ftr-403	49	32	to	to	ADP
ftr-403	49	33	-	-	PUNCT
ftr-403	49	34	pay	pay	VERB
ftr-403	49	35	case	case	NOUN
ftr-403	49	36	for	for	ADP
ftr-403	49	37	taxing	tax	VERB
ftr-403	49	38	worldwide	worldwide	ADJ
ftr-403	49	39	income	income	NOUN
ftr-403	49	40	,	,	PUNCT
ftr-403	49	41	5	5	NUM
ftr-403	49	42	fla	fla	NOUN
ftr-403	49	43	.	.	PUNCT
ftr-403	50	1	tax	tax	PROPN
ftr-403	50	2	rev	rev	PROPN
ftr-403	50	3	.	.	PROPN
ftr-403	50	4	299	299	NUM
ftr-403	50	5	(	(	PUNCT
ftr-403	50	6	2001	2001	NUM
ftr-403	50	7	)	)	PUNCT
ftr-403	50	8	;	;	PUNCT
ftr-403	50	9	j.	j.	PROPN
ftr-403	50	10	clifton	clifton	PROPN
ftr-403	50	11	fleming	fleming	PROPN
ftr-403	50	12	,	,	PUNCT
ftr-403	50	13	jr	jr	PROPN
ftr-403	50	14	.	.	PROPN
ftr-403	50	15	,	,	PUNCT
ftr-403	50	16	robert	robert	PROPN
ftr-403	50	17	j.	j.	PROPN
ftr-403	50	18	peroni	peroni	PROPN
ftr-403	50	19	&	&	CCONJ
ftr-403	50	20	stephen	stephen	PROPN
ftr-403	50	21	e.	e.	PROPN
ftr-403	50	22	shay	shay	PROPN
ftr-403	50	23	,	,	PUNCT
ftr-403	50	24	deferral	deferral	ADJ
ftr-403	50	25	:	:	PUNCT
ftr-403	50	26	consider	consider	VERB
ftr-403	50	27	ending	end	VERB
ftr-403	50	28	it	it	PRON
ftr-403	50	29	instead	instead	ADV
ftr-403	50	30	of	of	ADP
ftr-403	50	31	expanding	expand	VERB
ftr-403	50	32	it	it	PRON
ftr-403	50	33	,	,	PUNCT
ftr-403	50	34	86	86	NUM
ftr-403	50	35	tax	tax	NOUN
ftr-403	50	36	notes	note	NOUN
ftr-403	50	37	837	837	NUM
ftr-403	50	38	(	(	PUNCT
ftr-403	50	39	feb	feb	X
ftr-403	50	40	.	.	PROPN
ftr-403	50	41	7	7	NUM
ftr-403	50	42	,	,	PUNCT
ftr-403	50	43	2000	2000	NUM
ftr-403	50	44	)	)	PUNCT
ftr-403	50	45	;	;	PUNCT
ftr-403	50	46	robert	robert	PROPN
ftr-403	50	47	j.	j.	PROPN
ftr-403	50	48	peroni	peroni	PROPN
ftr-403	50	49	,	,	PUNCT
ftr-403	50	50	j.	j.	PROPN
ftr-403	50	51	clifton	clifton	PROPN
ftr-403	50	52	fleming	fleming	PROPN
ftr-403	50	53	,	,	PUNCT
ftr-403	50	54	jr	jr	PROPN
ftr-403	50	55	.	.	PROPN
ftr-403	50	56	&	&	CCONJ
ftr-403	50	57	stephen	stephen	PROPN
ftr-403	50	58	e.	e.	PROPN
ftr-403	50	59	shay	shay	PROPN
ftr-403	50	60	,	,	PUNCT
ftr-403	50	61	getting	get	VERB
ftr-403	50	62	serious	serious	ADJ
ftr-403	50	63	about	about	ADP
ftr-403	50	64	curtailing	curtail	VERB
ftr-403	50	65	deferral	deferral	NOUN
ftr-403	50	66	of	of	ADP
ftr-403	50	67	u.s	u.s	PROPN
ftr-403	50	68	.	.	PROPN
ftr-403	50	69	tax	tax	NOUN
ftr-403	50	70	on	on	ADP
ftr-403	50	71	foreign	foreign	ADJ
ftr-403	50	72	source	source	NOUN
ftr-403	50	73	income	income	NOUN
ftr-403	50	74	,	,	PUNCT
ftr-403	50	75	52	52	NUM
ftr-403	50	76	smu	smu	PROPN
ftr-403	50	77	l.	l.	PROPN
ftr-403	50	78	rev	rev	PROPN
ftr-403	50	79	.	.	PROPN
ftr-403	50	80	455	455	NUM
ftr-403	50	81	(	(	PUNCT
ftr-403	50	82	1999	1999	NUM
ftr-403	50	83	)	)	PUNCT
ftr-403	50	84	.	.	PUNCT
ftr-403	51	1	for	for	ADP
ftr-403	51	2	arguments	argument	NOUN
ftr-403	51	3	for	for	ADP
ftr-403	51	4	narrowing	narrow	VERB
ftr-403	51	5	subpart	subpart	NOUN
ftr-403	51	6	f	f	NOUN
ftr-403	51	7	,	,	PUNCT
ftr-403	51	8	see	see	VERB
ftr-403	51	9	national	national	ADJ
ftr-403	51	10	foreign	foreign	ADJ
ftr-403	51	11	trade	trade	NOUN
ftr-403	51	12	council	council	NOUN
ftr-403	51	13	,	,	PUNCT
ftr-403	51	14	foreign	foreign	ADJ
ftr-403	51	15	income	income	NOUN
ftr-403	51	16	project	project	NOUN
ftr-403	51	17	,	,	PUNCT
ftr-403	51	18	international	international	ADJ
ftr-403	51	19	tax	tax	NOUN
ftr-403	51	20	policy	policy	NOUN
ftr-403	51	21	for	for	ADP
ftr-403	51	22	the	the	DET
ftr-403	51	23	21st	21st	ADJ
ftr-403	51	24	century	century	NOUN
ftr-403	51	25	(	(	PUNCT
ftr-403	51	26	2001	2001	NUM
ftr-403	51	27	)	)	PUNCT
ftr-403	51	28	.	.	PUNCT
ftr-403	52	1	u.s	u.s	PROPN
ftr-403	52	2	.	.	PROPN
ftr-403	52	3	taxation	taxation	NOUN
ftr-403	52	4	.	.	PUNCT
ftr-403	53	1	however	however	ADV
ftr-403	53	2	,	,	PUNCT
ftr-403	53	3	a	a	DET
ftr-403	53	4	foreign	foreign	ADJ
ftr-403	53	5	corporation	corporation	NOUN
ftr-403	53	6	is	be	AUX
ftr-403	53	7	subject	subject	ADJ
ftr-403	53	8	to	to	ADP
ftr-403	53	9	u.s	u.s	PROPN
ftr-403	53	10	.	.	PROPN
ftr-403	53	11	tax	tax	NOUN
ftr-403	53	12	on	on	ADP
ftr-403	53	13	only	only	ADJ
ftr-403	53	14	income	income	NOUN
ftr-403	53	15	effectively	effectively	ADV
ftr-403	53	16	connected	connect	VERB
ftr-403	53	17	with	with	ADP
ftr-403	53	18	the	the	DET
ftr-403	53	19	conduct	conduct	NOUN
ftr-403	53	20	of	of	ADP
ftr-403	53	21	a	a	DET
ftr-403	53	22	trade	trade	NOUN
ftr-403	53	23	or	or	CCONJ
ftr-403	53	24	business	business	NOUN
ftr-403	53	25	in	in	ADP
ftr-403	53	26	the	the	DET
ftr-403	53	27	united	united	PROPN
ftr-403	53	28	states	states	PROPN
ftr-403	53	29	and	and	CCONJ
ftr-403	53	30	certain	certain	ADJ
ftr-403	53	31	income	income	NOUN
ftr-403	53	32	from	from	ADP
ftr-403	53	33	u.s	u.s	PROPN
ftr-403	53	34	.	.	PROPN
ftr-403	53	35	sources	source	NOUN
ftr-403	53	36	,	,	PUNCT
ftr-403	53	37	even	even	ADV
ftr-403	53	38	if	if	SCONJ
ftr-403	53	39	its	its	PRON
ftr-403	53	40	shareholders	shareholder	NOUN
ftr-403	53	41	are	be	AUX
ftr-403	53	42	u.s	u.s	PROPN
ftr-403	53	43	.	.	PROPN
ftr-403	53	44	persons	person	NOUN
ftr-403	53	45	.	.	PUNCT
ftr-403	54	1	thus	thus	ADV
ftr-403	54	2	,	,	PUNCT
ftr-403	54	3	apart	apart	ADV
ftr-403	54	4	from	from	ADP
ftr-403	54	5	subpart	subpart	PROPN
ftr-403	54	6	f	f	PROPN
ftr-403	54	7	,	,	PUNCT
ftr-403	54	8	the	the	DET
ftr-403	54	9	united	united	PROPN
ftr-403	54	10	states	states	PROPN
ftr-403	54	11	imposes	impose	VERB
ftr-403	54	12	no	no	DET
ftr-403	54	13	tax	tax	NOUN
ftr-403	54	14	on6	on6	NOUN
ftr-403	54	15	foreign	foreign	ADJ
ftr-403	54	16	income	income	NOUN
ftr-403	54	17	of	of	ADP
ftr-403	54	18	u.s.-owned	u.s.-owned	ADJ
ftr-403	54	19	foreign	foreign	ADJ
ftr-403	54	20	corporations	corporation	NOUN
ftr-403	54	21	until	until	SCONJ
ftr-403	54	22	it	it	PRON
ftr-403	54	23	is	be	AUX
ftr-403	54	24	distributed	distribute	VERB
ftr-403	54	25	to	to	ADP
ftr-403	54	26	the	the	DET
ftr-403	54	27	shareholders	shareholder	NOUN
ftr-403	54	28	or	or	CCONJ
ftr-403	54	29	the	the	DET
ftr-403	54	30	shareholders	shareholder	NOUN
ftr-403	54	31	sell	sell	VERB
ftr-403	54	32	their	their	PRON
ftr-403	54	33	shares	share	NOUN
ftr-403	54	34	.	.	PUNCT
ftr-403	55	1	subpart	subpart	NOUN
ftr-403	55	2	f	f	PROPN
ftr-403	55	3	limits	limit	NOUN
ftr-403	55	4	,	,	PUNCT
ftr-403	55	5	but	but	CCONJ
ftr-403	55	6	does	do	AUX
ftr-403	55	7	not	not	PART
ftr-403	55	8	eliminate	eliminate	VERB
ftr-403	55	9	,	,	PUNCT
ftr-403	55	10	this	this	DET
ftr-403	55	11	deferral	deferral	ADJ
ftr-403	55	12	opportunity	opportunity	NOUN
ftr-403	55	13	.	.	PUNCT
ftr-403	56	1	as	as	SCONJ
ftr-403	56	2	described	describe	VERB
ftr-403	56	3	more	more	ADV
ftr-403	56	4	fully	fully	ADV
ftr-403	56	5	in	in	ADP
ftr-403	56	6	part	part	PROPN
ftr-403	56	7	ii	ii	NOUN
ftr-403	56	8	of	of	ADP
ftr-403	56	9	this	this	DET
ftr-403	56	10	article	article	NOUN
ftr-403	56	11	,	,	PUNCT
ftr-403	56	12	a	a	DET
ftr-403	56	13	principal	principal	ADJ
ftr-403	56	14	reason	reason	NOUN
ftr-403	56	15	for	for	ADP
ftr-403	56	16	the	the	DET
ftr-403	56	17	enactment	enactment	NOUN
ftr-403	56	18	of	of	ADP
ftr-403	56	19	subpart	subpart	PROPN
ftr-403	56	20	f	f	PROPN
ftr-403	56	21	was	be	AUX
ftr-403	56	22	to	to	PART
ftr-403	56	23	curb	curb	VERB
ftr-403	56	24	u.s	u.s	PROPN
ftr-403	56	25	.	.	PROPN
ftr-403	56	26	companies	company	NOUN
ftr-403	56	27	’	'	PUNCT
ftr-403	56	28	ability	ability	NOUN
ftr-403	56	29	to	to	PART
ftr-403	56	30	shelter	shelter	VERB
ftr-403	56	31	income	income	NOUN
ftr-403	56	32	from	from	ADP
ftr-403	56	33	taxation	taxation	NOUN
ftr-403	56	34	in	in	ADP
ftr-403	56	35	tax	tax	NOUN
ftr-403	56	36	haven	haven	NOUN
ftr-403	56	37	countries	country	NOUN
ftr-403	56	38	.	.	PUNCT
ftr-403	57	1	however	however	ADV
ftr-403	57	2	,	,	PUNCT
ftr-403	57	3	evidence	evidence	NOUN
ftr-403	57	4	collected	collect	VERB
ftr-403	57	5	by	by	ADP
ftr-403	57	6	altshuler	altshuler	NOUN
ftr-403	57	7	and	and	CCONJ
ftr-403	57	8	grubert	grubert	NOUN
ftr-403	57	9	indicates	indicate	VERB
ftr-403	57	10	that	that	SCONJ
ftr-403	57	11	subpart	subpart	NOUN
ftr-403	57	12	f	f	X
ftr-403	57	13	has	have	AUX
ftr-403	57	14	not	not	PART
ftr-403	57	15	,	,	PUNCT
ftr-403	57	16	in	in	ADP
ftr-403	57	17	recent	recent	ADJ
ftr-403	57	18	years	year	NOUN
ftr-403	57	19	,	,	PUNCT
ftr-403	57	20	been	be	AUX
ftr-403	57	21	effective	effective	ADJ
ftr-403	57	22	in	in	ADP
ftr-403	57	23	preventing	prevent	VERB
ftr-403	57	24	u.s	u.s	PROPN
ftr-403	57	25	.	.	PROPN
ftr-403	57	26	multinational	multinational	ADJ
ftr-403	57	27	enterprises	enterprise	NOUN
ftr-403	57	28	from	from	ADP
ftr-403	57	29	using	use	VERB
ftr-403	57	30	corporations	corporation	NOUN
ftr-403	57	31	organized	organize	VERB
ftr-403	57	32	in	in	ADP
ftr-403	57	33	countries	country	NOUN
ftr-403	57	34	commonly	commonly	ADV
ftr-403	57	35	considered	consider	VERB
ftr-403	57	36	to	to	PART
ftr-403	57	37	be	be	AUX
ftr-403	57	38	tax	tax	NOUN
ftr-403	57	39	havens	haven	NOUN
ftr-403	57	40	as	as	ADP
ftr-403	57	41	vehicles	vehicle	NOUN
ftr-403	57	42	for	for	ADP
ftr-403	57	43	sheltering	shelter	VERB
ftr-403	57	44	large	large	ADJ
ftr-403	57	45	amounts	amount	NOUN
ftr-403	57	46	of	of	ADP
ftr-403	57	47	income	income	NOUN
ftr-403	57	48	from	from	ADP
ftr-403	57	49	significant	significant	ADJ
ftr-403	57	50	taxation	taxation	NOUN
ftr-403	57	51	by	by	ADP
ftr-403	57	52	any	any	DET
ftr-403	57	53	country	country	NOUN
ftr-403	57	54	.	.	PUNCT
ftr-403	58	1	in	in	ADP
ftr-403	58	2	particular	particular	ADJ
ftr-403	58	3	,	,	PUNCT
ftr-403	58	4	they7	they7	PRON
ftr-403	58	5	conclude	conclude	VERB
ftr-403	58	6	that	that	SCONJ
ftr-403	58	7	the	the	DET
ftr-403	58	8	united	united	PROPN
ftr-403	58	9	states	states	PROPN
ftr-403	58	10	’	’	PART
ftr-403	58	11	adoption	adoption	NOUN
ftr-403	58	12	of	of	ADP
ftr-403	58	13	the	the	DET
ftr-403	58	14	so	so	ADV
ftr-403	58	15	-	-	PUNCT
ftr-403	58	16	called	call	VERB
ftr-403	58	17	check	check	NOUN
ftr-403	58	18	the	the	DET
ftr-403	58	19	box	box	NOUN
ftr-403	58	20	regulations	regulation	NOUN
ftr-403	58	21	in	in	ADP
ftr-403	58	22	1996	1996	NUM
ftr-403	58	23	has	have	AUX
ftr-403	58	24	allowed	allow	VERB
ftr-403	58	25	u.s	u.s	PROPN
ftr-403	58	26	.	.	PROPN
ftr-403	58	27	multinational	multinational	ADJ
ftr-403	58	28	enterprises	enterprise	NOUN
ftr-403	58	29	to	to	PART
ftr-403	58	30	significantly	significantly	ADV
ftr-403	58	31	reduce	reduce	VERB
ftr-403	58	32	the	the	DET
ftr-403	58	33	effective	effective	ADJ
ftr-403	58	34	rates	rate	NOUN
ftr-403	58	35	of	of	ADP
ftr-403	58	36	taxation	taxation	NOUN
ftr-403	58	37	of	of	ADP
ftr-403	58	38	their	their	PRON
ftr-403	58	39	non	non	ADJ
ftr-403	58	40	-	-	ADJ
ftr-403	58	41	u.s	u.s	PROPN
ftr-403	58	42	.	.	PROPN
ftr-403	58	43	incomes	income	NOUN
ftr-403	58	44	.	.	PUNCT
ftr-403	59	1	they	they	PRON
ftr-403	59	2	estimate	estimate	VERB
ftr-403	59	3	that	that	SCONJ
ftr-403	59	4	“	"	PUNCT
ftr-403	59	5	in	in	ADP
ftr-403	59	6	2002	2002	NUM
ftr-403	59	7	u.s	u.s	PROPN
ftr-403	59	8	.	.	PROPN
ftr-403	59	9	companies	company	NOUN
ftr-403	59	10	paid	pay	VERB
ftr-403	59	11	$	$	SYM
ftr-403	59	12	7	7	NUM
ftr-403	59	13	billion	billion	NUM
ftr-403	59	14	less	less	ADJ
ftr-403	59	15	in	in	ADP
ftr-403	59	16	host	host	NOUN
ftr-403	59	17	country	country	NOUN
ftr-403	59	18	taxes	taxis	NOUN
ftr-403	59	19	compared	compare	VERB
ftr-403	59	20	to	to	ADP
ftr-403	59	21	1997	1997	NUM
ftr-403	59	22	by	by	ADP
ftr-403	59	23	using	use	VERB
ftr-403	59	24	intercompany	intercompany	NOUN
ftr-403	59	25	payments	payment	NOUN
ftr-403	59	26	deductible	deductible	ADJ
ftr-403	59	27	in	in	ADP
ftr-403	59	28	the	the	DET
ftr-403	59	29	paying	pay	VERB
ftr-403	59	30	country	country	NOUN
ftr-403	59	31	but	but	CCONJ
ftr-403	59	32	exempt	exempt	ADJ
ftr-403	59	33	from	from	ADP
ftr-403	59	34	tax	tax	NOUN
ftr-403	59	35	in	in	ADP
ftr-403	59	36	the	the	DET
ftr-403	59	37	recipient	recipient	NOUN
ftr-403	59	38	.	.	PUNCT
ftr-403	59	39	”	"	PUNCT
ftr-403	60	1	as	as	SCONJ
ftr-403	60	2	shown	show	VERB
ftr-403	60	3	in	in	ADP
ftr-403	60	4	part	part	PROPN
ftr-403	60	5	iii	iii	NOUN
ftr-403	60	6	,	,	PUNCT
ftr-403	60	7	the	the	DET
ftr-403	60	8	check-8	check-8	NUM
ftr-403	60	9	the	the	DET
ftr-403	60	10	-	-	PUNCT
ftr-403	60	11	box	box	NOUN
ftr-403	60	12	regulations	regulation	NOUN
ftr-403	60	13	facilitate	facilitate	VERB
ftr-403	60	14	structures	structure	NOUN
ftr-403	60	15	accomplishing	accomplish	VERB
ftr-403	60	16	such	such	ADJ
ftr-403	60	17	no	no	DET
ftr-403	60	18	-	-	PUNCT
ftr-403	60	19	tax	tax	NOUN
ftr-403	60	20	results	result	NOUN
ftr-403	60	21	.	.	PUNCT
ftr-403	61	1	the	the	DET
ftr-403	61	2	purpose	purpose	NOUN
ftr-403	61	3	of	of	ADP
ftr-403	61	4	this	this	DET
ftr-403	61	5	article	article	NOUN
ftr-403	61	6	is	be	AUX
ftr-403	61	7	to	to	PART
ftr-403	61	8	explore	explore	VERB
ftr-403	61	9	means	mean	NOUN
ftr-403	61	10	by	by	ADP
ftr-403	61	11	which	which	PRON
ftr-403	61	12	the	the	DET
ftr-403	61	13	originallyintended	originallyintende	VERB
ftr-403	61	14	function	function	NOUN
ftr-403	61	15	of	of	ADP
ftr-403	61	16	subpart	subpart	NOUN
ftr-403	61	17	f	f	PROPN
ftr-403	61	18	could	could	AUX
ftr-403	61	19	be	be	AUX
ftr-403	61	20	reclaimed	reclaim	VERB
ftr-403	61	21	from	from	ADP
ftr-403	61	22	the	the	DET
ftr-403	61	23	inroads	inroad	NOUN
ftr-403	61	24	allowed	allow	VERB
ftr-403	61	25	by	by	ADP
ftr-403	61	26	the	the	DET
ftr-403	61	27	check	check	VERB
ftr-403	61	28	-	-	PUNCT
ftr-403	61	29	the	the	DET
ftr-403	61	30	-	-	PUNCT
ftr-403	61	31	box	box	NOUN
ftr-403	61	32	regulations	regulation	NOUN
ftr-403	61	33	.	.	PUNCT
ftr-403	62	1	the	the	DET
ftr-403	62	2	article	article	NOUN
ftr-403	62	3	is	be	AUX
ftr-403	62	4	not	not	PART
ftr-403	62	5	intended	intend	VERB
ftr-403	62	6	to	to	PART
ftr-403	62	7	contribute	contribute	VERB
ftr-403	62	8	to	to	ADP
ftr-403	62	9	the	the	DET
ftr-403	62	10	growing	grow	VERB
ftr-403	62	11	literature	literature	NOUN
ftr-403	62	12	on	on	ADP
ftr-403	62	13	whether	whether	SCONJ
ftr-403	62	14	u.s	u.s	PROPN
ftr-403	62	15	.	.	PROPN
ftr-403	62	16	tax	tax	NOUN
ftr-403	62	17	policy	policy	NOUN
ftr-403	62	18	should	should	AUX
ftr-403	62	19	be	be	AUX
ftr-403	62	20	to	to	PART
ftr-403	62	21	broaden	broaden	VERB
ftr-403	62	22	or	or	CCONJ
ftr-403	62	23	narrow	narrow	VERB
ftr-403	62	24	the	the	DET
ftr-403	62	25	scope	scope	NOUN
ftr-403	62	26	of	of	ADP
ftr-403	62	27	subpart	subpart	PROPN
ftr-403	62	28	f.	f.	PROPN
ftr-403	62	29	the	the	DET
ftr-403	62	30	treasury	treasury	PROPN
ftr-403	62	31	,	,	PUNCT
ftr-403	62	32	in	in	ADP
ftr-403	62	33	adopting	adopt	VERB
ftr-403	62	34	the	the	DET
ftr-403	62	35	check	check	VERB
ftr-403	62	36	-	-	PUNCT
ftr-403	62	37	the	the	DET
ftr-403	62	38	-	-	PUNCT
ftr-403	62	39	box9	box9	NOUN
ftr-403	62	40	2005	2005	NUM
ftr-403	62	41	]	]	PUNCT
ftr-403	62	42	whatever	whatever	PRON
ftr-403	62	43	happened	happen	VERB
ftr-403	62	44	to	to	PART
ftr-403	62	45	subpart	subpart	VERB
ftr-403	62	46	f	f	PROPN
ftr-403	62	47	?	?	PUNCT
ftr-403	62	48	189	189	NUM
ftr-403	62	49	10	10	NUM
ftr-403	62	50	.	.	PUNCT
ftr-403	63	1	see	see	VERB
ftr-403	63	2	ps-43	ps-43	NOUN
ftr-403	63	3	-	-	SYM
ftr-403	63	4	95	95	NUM
ftr-403	63	5	,	,	PUNCT
ftr-403	63	6	1996	1996	NUM
ftr-403	63	7	-	-	SYM
ftr-403	63	8	1	1	NUM
ftr-403	63	9	cb	cb	PROPN
ftr-403	63	10	865	865	NUM
ftr-403	63	11	(	(	PUNCT
ftr-403	63	12	referring	refer	VERB
ftr-403	63	13	,	,	PUNCT
ftr-403	63	14	in	in	ADP
ftr-403	63	15	proposing	propose	VERB
ftr-403	63	16	check	check	NOUN
ftr-403	63	17	-	-	PUNCT
ftr-403	63	18	the	the	DET
ftr-403	63	19	-	-	PUNCT
ftr-403	63	20	box	box	NOUN
ftr-403	63	21	regulations	regulation	NOUN
ftr-403	63	22	,	,	PUNCT
ftr-403	63	23	to	to	ADP
ftr-403	63	24	“	"	PUNCT
ftr-403	63	25	the	the	DET
ftr-403	63	26	increased	increase	VERB
ftr-403	63	27	flexibility	flexibility	NOUN
ftr-403	63	28	under	under	ADP
ftr-403	63	29	local	local	ADJ
ftr-403	63	30	law	law	NOUN
ftr-403	63	31	”	"	PUNCT
ftr-403	63	32	in	in	ADP
ftr-403	63	33	shaping	shape	VERB
ftr-403	63	34	attributes	attribute	NOUN
ftr-403	63	35	of	of	ADP
ftr-403	63	36	business	business	NOUN
ftr-403	63	37	organizations	organization	NOUN
ftr-403	63	38	and	and	CCONJ
ftr-403	63	39	resulting	result	VERB
ftr-403	63	40	artificiality	artificiality	NOUN
ftr-403	63	41	of	of	ADP
ftr-403	63	42	historical	historical	ADJ
ftr-403	63	43	distinctions	distinction	NOUN
ftr-403	63	44	between	between	ADP
ftr-403	63	45	corporations	corporation	NOUN
ftr-403	63	46	and	and	CCONJ
ftr-403	63	47	other	other	ADJ
ftr-403	63	48	forms	form	NOUN
ftr-403	63	49	of	of	ADP
ftr-403	63	50	business	business	NOUN
ftr-403	63	51	organization	organization	NOUN
ftr-403	63	52	)	)	PUNCT
ftr-403	63	53	,	,	PUNCT
ftr-403	63	54	discussed	discuss	VERB
ftr-403	63	55	in	in	ADP
ftr-403	63	56	bittker	bittker	NOUN
ftr-403	63	57	&	&	CCONJ
ftr-403	63	58	lokken	lokken	PROPN
ftr-403	63	59	,	,	PUNCT
ftr-403	63	60	supra	supra	PROPN
ftr-403	63	61	note	note	PROPN
ftr-403	63	62	3	3	NUM
ftr-403	63	63	,	,	PUNCT
ftr-403	63	64	¶	¶	PROPN
ftr-403	63	65	85.4	85.4	NUM
ftr-403	63	66	.	.	PUNCT
ftr-403	64	1	11	11	NUM
ftr-403	64	2	.	.	PUNCT
ftr-403	65	1	message	message	NOUN
ftr-403	65	2	from	from	ADP
ftr-403	65	3	the	the	DET
ftr-403	65	4	president	president	NOUN
ftr-403	65	5	of	of	ADP
ftr-403	65	6	the	the	DET
ftr-403	65	7	united	united	PROPN
ftr-403	65	8	states	states	PROPN
ftr-403	65	9	relative	relative	ADJ
ftr-403	65	10	to	to	ADP
ftr-403	65	11	our	our	PRON
ftr-403	65	12	federal	federal	ADJ
ftr-403	65	13	tax	tax	NOUN
ftr-403	65	14	system	system	NOUN
ftr-403	65	15	(	(	PUNCT
ftr-403	65	16	apr	apr	NOUN
ftr-403	65	17	.	.	PROPN
ftr-403	65	18	20	20	NUM
ftr-403	65	19	,	,	PUNCT
ftr-403	65	20	1961	1961	NUM
ftr-403	65	21	)	)	PUNCT
ftr-403	65	22	,	,	PUNCT
ftr-403	65	23	reprinted	reprint	VERB
ftr-403	65	24	in	in	ADP
ftr-403	65	25	h.r	h.r	PROPN
ftr-403	65	26	.	.	PROPN
ftr-403	65	27	doc	doc	PROPN
ftr-403	65	28	.	.	PUNCT
ftr-403	66	1	no	no	INTJ
ftr-403	66	2	.	.	PUNCT
ftr-403	67	1	87	87	NUM
ftr-403	67	2	-	-	SYM
ftr-403	67	3	140	140	NUM
ftr-403	67	4	at	at	ADP
ftr-403	67	5	8	8	NUM
ftr-403	67	6	-	-	SYM
ftr-403	67	7	9	9	NUM
ftr-403	67	8	(	(	PUNCT
ftr-403	67	9	1961	1961	NUM
ftr-403	67	10	)	)	PUNCT
ftr-403	67	11	.	.	PUNCT
ftr-403	68	1	12	12	NUM
ftr-403	68	2	.	.	PUNCT
ftr-403	69	1	i	i	PRON
ftr-403	69	2	d.	d.	PROPN
ftr-403	69	3	at	at	ADP
ftr-403	69	4	9	9	NUM
ftr-403	69	5	.	.	PUNCT
ftr-403	69	6	countries	country	NOUN
ftr-403	69	7	not	not	PART
ftr-403	69	8	among	among	ADP
ftr-403	69	9	the	the	DET
ftr-403	69	10	developed	develop	VERB
ftr-403	69	11	nations	nation	NOUN
ftr-403	69	12	of	of	ADP
ftr-403	69	13	the	the	DET
ftr-403	69	14	world	world	NOUN
ftr-403	69	15	are	be	AUX
ftr-403	69	16	now	now	ADV
ftr-403	69	17	usually	usually	ADV
ftr-403	69	18	called	call	VERB
ftr-403	69	19	“	"	PUNCT
ftr-403	69	20	developing	develop	VERB
ftr-403	69	21	countries	country	NOUN
ftr-403	69	22	,	,	PUNCT
ftr-403	69	23	”	"	PUNCT
ftr-403	69	24	implying	imply	VERB
ftr-403	69	25	,	,	PUNCT
ftr-403	69	26	optimistically	optimistically	ADV
ftr-403	69	27	and	and	CCONJ
ftr-403	69	28	surely	surely	ADV
ftr-403	69	29	contrary	contrary	ADJ
ftr-403	69	30	to	to	PART
ftr-403	69	31	fact	fact	NOUN
ftr-403	69	32	,	,	PUNCT
ftr-403	69	33	that	that	SCONJ
ftr-403	69	34	all	all	PRON
ftr-403	69	35	of	of	ADP
ftr-403	69	36	them	they	PRON
ftr-403	69	37	are	be	AUX
ftr-403	69	38	progressing	progress	VERB
ftr-403	69	39	toward	toward	ADP
ftr-403	69	40	development	development	NOUN
ftr-403	69	41	.	.	PUNCT
ftr-403	70	1	president	president	PROPN
ftr-403	70	2	kennedy	kennedy	PROPN
ftr-403	70	3	used	use	VERB
ftr-403	70	4	the	the	DET
ftr-403	70	5	term	term	NOUN
ftr-403	70	6	“	"	PUNCT
ftr-403	70	7	underdeveloped	underdeveloped	ADJ
ftr-403	70	8	countries	country	NOUN
ftr-403	70	9	,	,	PUNCT
ftr-403	70	10	”	"	PUNCT
ftr-403	70	11	implying	imply	VERB
ftr-403	70	12	a	a	DET
ftr-403	70	13	desire	desire	NOUN
ftr-403	70	14	that	that	SCONJ
ftr-403	70	15	they	they	PRON
ftr-403	70	16	be	be	VERB
ftr-403	70	17	more	more	ADV
ftr-403	70	18	developed	developed	ADJ
ftr-403	70	19	.	.	PUNCT
ftr-403	71	1	subpart	subpart	PROPN
ftr-403	71	2	f	f	PROPN
ftr-403	71	3	used	use	VERB
ftr-403	71	4	more	more	ADJ
ftr-403	71	5	neutral	neutral	ADJ
ftr-403	71	6	terminology	terminology	NOUN
ftr-403	71	7	,	,	PUNCT
ftr-403	71	8	“	"	PUNCT
ftr-403	71	9	less	less	ADV
ftr-403	71	10	developed	develop	VERB
ftr-403	71	11	countries	country	NOUN
ftr-403	71	12	.	.	PUNCT
ftr-403	71	13	”	"	PUNCT
ftr-403	72	1	irc	irc	PROPN
ftr-403	72	2	§	§	PROPN
ftr-403	72	3	955	955	NUM
ftr-403	72	4	(	(	PUNCT
ftr-403	72	5	before	before	ADP
ftr-403	72	6	amendment	amendment	NOUN
ftr-403	72	7	in	in	ADP
ftr-403	72	8	1976	1976	NUM
ftr-403	72	9	)	)	PUNCT
ftr-403	72	10	.	.	PUNCT
ftr-403	73	1	regulations	regulation	NOUN
ftr-403	73	2	,	,	PUNCT
ftr-403	73	3	did	do	AUX
ftr-403	73	4	not	not	PART
ftr-403	73	5	intend	intend	VERB
ftr-403	73	6	to	to	PART
ftr-403	73	7	alter	alter	VERB
ftr-403	73	8	the	the	DET
ftr-403	73	9	policies	policy	NOUN
ftr-403	73	10	reflected	reflect	VERB
ftr-403	73	11	in	in	ADP
ftr-403	73	12	subpart	subpart	PROPN
ftr-403	73	13	f.	f.	PROPN
ftr-403	73	14	my10	my10	PROPN
ftr-403	73	15	purpose	purpose	NOUN
ftr-403	73	16	in	in	ADP
ftr-403	73	17	this	this	DET
ftr-403	73	18	article	article	NOUN
ftr-403	73	19	is	be	AUX
ftr-403	73	20	only	only	ADV
ftr-403	73	21	to	to	PART
ftr-403	73	22	determine	determine	VERB
ftr-403	73	23	whether	whether	SCONJ
ftr-403	73	24	the	the	DET
ftr-403	73	25	balance	balance	NOUN
ftr-403	73	26	between	between	ADP
ftr-403	73	27	deferral	deferral	ADJ
ftr-403	73	28	and	and	CCONJ
ftr-403	73	29	current	current	ADJ
ftr-403	73	30	taxation	taxation	NOUN
ftr-403	73	31	,	,	PUNCT
ftr-403	73	32	unintentionally	unintentionally	ADV
ftr-403	73	33	upset	upset	VERB
ftr-403	73	34	by	by	ADP
ftr-403	73	35	the	the	DET
ftr-403	73	36	regulations	regulation	NOUN
ftr-403	73	37	,	,	PUNCT
ftr-403	73	38	may	may	AUX
ftr-403	73	39	feasibly	feasibly	ADV
ftr-403	73	40	be	be	AUX
ftr-403	73	41	restored	restore	VERB
ftr-403	73	42	.	.	PUNCT
ftr-403	74	1	ii	ii	PROPN
ftr-403	74	2	.	.	PUNCT
ftr-403	75	1	development	development	NOUN
ftr-403	75	2	of	of	ADP
ftr-403	75	3	cfc	cfc	PROPN
ftr-403	75	4	legislation	legislation	NOUN
ftr-403	75	5	soon	soon	ADV
ftr-403	75	6	after	after	ADP
ftr-403	75	7	taking	take	VERB
ftr-403	75	8	office	office	NOUN
ftr-403	76	1	,	,	PUNCT
ftr-403	76	2	president	president	PROPN
ftr-403	76	3	kennedy	kennedy	PROPN
ftr-403	76	4	submitted	submit	VERB
ftr-403	76	5	a	a	DET
ftr-403	76	6	message	message	NOUN
ftr-403	76	7	to	to	ADP
ftr-403	76	8	congress	congress	PROPN
ftr-403	76	9	advocating	advocate	VERB
ftr-403	76	10	a	a	DET
ftr-403	76	11	general	general	ADJ
ftr-403	76	12	elimination	elimination	NOUN
ftr-403	76	13	of	of	ADP
ftr-403	76	14	the	the	DET
ftr-403	76	15	deferral	deferral	ADJ
ftr-403	76	16	privilege	privilege	NOUN
ftr-403	76	17	with	with	ADP
ftr-403	76	18	respect	respect	NOUN
ftr-403	76	19	to	to	ADP
ftr-403	76	20	income	income	NOUN
ftr-403	76	21	originating	originating	NOUN
ftr-403	76	22	in	in	ADP
ftr-403	76	23	developed	develop	VERB
ftr-403	76	24	countries	country	NOUN
ftr-403	76	25	and	and	CCONJ
ftr-403	76	26	income	income	NOUN
ftr-403	76	27	of	of	ADP
ftr-403	76	28	tax	tax	NOUN
ftr-403	76	29	haven	haven	NOUN
ftr-403	76	30	entities	entity	NOUN
ftr-403	76	31	.	.	PUNCT
ftr-403	77	1	to	to	ADP
ftr-403	77	2	the	the	DET
ftr-403	77	3	extent	extent	NOUN
ftr-403	77	4	that	that	SCONJ
ftr-403	77	5	these	these	DET
ftr-403	77	6	tax	tax	NOUN
ftr-403	77	7	havens	haven	NOUN
ftr-403	77	8	and	and	CCONJ
ftr-403	77	9	other	other	ADJ
ftr-403	77	10	tax	tax	NOUN
ftr-403	77	11	deferral	deferral	ADJ
ftr-403	77	12	privileges	privilege	NOUN
ftr-403	77	13	result	result	VERB
ftr-403	77	14	in	in	ADP
ftr-403	77	15	u.s	u.s	PROPN
ftr-403	77	16	.	.	PROPN
ftr-403	77	17	firms	firm	NOUN
ftr-403	77	18	investing	invest	VERB
ftr-403	77	19	or	or	CCONJ
ftr-403	77	20	locating	locate	VERB
ftr-403	77	21	abroad	abroad	ADV
ftr-403	77	22	largely	largely	ADV
ftr-403	77	23	for	for	ADP
ftr-403	77	24	tax	tax	NOUN
ftr-403	77	25	reasons	reason	NOUN
ftr-403	77	26	,	,	PUNCT
ftr-403	77	27	the	the	DET
ftr-403	77	28	efficient	efficient	ADJ
ftr-403	77	29	allocation	allocation	NOUN
ftr-403	77	30	of	of	ADP
ftr-403	77	31	international	international	ADJ
ftr-403	77	32	resources	resource	NOUN
ftr-403	77	33	is	be	AUX
ftr-403	77	34	upset	upset	ADJ
ftr-403	77	35	,	,	PUNCT
ftr-403	77	36	.	.	PUNCT
ftr-403	77	37	.	.	PUNCT
ftr-403	78	1	.	.	PUNCT
ftr-403	79	1	and	and	CCONJ
ftr-403	79	2	profits	profit	NOUN
ftr-403	79	3	are	be	AUX
ftr-403	79	4	retained	retain	VERB
ftr-403	79	5	and	and	CCONJ
ftr-403	79	6	reinvested	reinveste	VERB
ftr-403	79	7	abroad	abroad	ADV
ftr-403	79	8	which	which	PRON
ftr-403	79	9	would	would	AUX
ftr-403	79	10	otherwise	otherwise	ADV
ftr-403	79	11	be	be	AUX
ftr-403	79	12	invested	invest	VERB
ftr-403	79	13	in	in	ADP
ftr-403	79	14	the	the	DET
ftr-403	79	15	united	united	PROPN
ftr-403	79	16	states	states	PROPN
ftr-403	79	17	.	.	PUNCT
ftr-403	80	1	certainly	certainly	ADV
ftr-403	80	2	since	since	SCONJ
ftr-403	80	3	the	the	DET
ftr-403	80	4	post	post	ADJ
ftr-403	80	5	-	-	ADJ
ftr-403	80	6	war	war	ADJ
ftr-403	80	7	reconstruction	reconstruction	NOUN
ftr-403	80	8	of	of	ADP
ftr-403	80	9	europe	europe	PROPN
ftr-403	80	10	and	and	CCONJ
ftr-403	80	11	japan	japan	PROPN
ftr-403	80	12	has	have	AUX
ftr-403	80	13	been	be	AUX
ftr-403	80	14	completed	complete	VERB
ftr-403	80	15	,	,	PUNCT
ftr-403	80	16	there	there	PRON
ftr-403	80	17	are	be	VERB
ftr-403	80	18	no	no	ADV
ftr-403	80	19	longer	long	ADV
ftr-403	80	20	foreign	foreign	ADJ
ftr-403	80	21	policy	policy	NOUN
ftr-403	80	22	reasons	reason	NOUN
ftr-403	80	23	for	for	ADP
ftr-403	80	24	providing	provide	VERB
ftr-403	80	25	tax	tax	NOUN
ftr-403	80	26	incentives	incentive	NOUN
ftr-403	80	27	for	for	ADP
ftr-403	80	28	foreign	foreign	ADJ
ftr-403	80	29	investment	investment	NOUN
ftr-403	80	30	in	in	ADP
ftr-403	80	31	the	the	DET
ftr-403	80	32	economically	economically	ADV
ftr-403	80	33	advanced	advanced	ADJ
ftr-403	80	34	countries.11	countries.11	NOUN
ftr-403	80	35	although	although	SCONJ
ftr-403	80	36	generally	generally	ADV
ftr-403	80	37	not	not	PART
ftr-403	80	38	requiring	require	VERB
ftr-403	80	39	immediate	immediate	ADJ
ftr-403	80	40	taxation	taxation	NOUN
ftr-403	80	41	of	of	ADP
ftr-403	80	42	undistributed	undistributed	ADJ
ftr-403	80	43	earnings	earning	NOUN
ftr-403	80	44	of	of	ADP
ftr-403	80	45	cfcs	cfc	NOUN
ftr-403	80	46	from	from	ADP
ftr-403	80	47	developing	develop	VERB
ftr-403	80	48	countries	country	NOUN
ftr-403	80	49	,	,	PUNCT
ftr-403	80	50	the	the	DET
ftr-403	80	51	president	president	NOUN
ftr-403	80	52	’s	’s	PART
ftr-403	80	53	recommendations	recommendation	NOUN
ftr-403	80	54	would	would	AUX
ftr-403	80	55	have	have	AUX
ftr-403	80	56	eliminated	eliminate	VERB
ftr-403	80	57	“	"	PUNCT
ftr-403	80	58	the	the	DET
ftr-403	80	59	tax	tax	NOUN
ftr-403	80	60	haven	haven	NOUN
ftr-403	80	61	device	device	NOUN
ftr-403	80	62	anywhere	anywhere	ADV
ftr-403	80	63	in	in	ADP
ftr-403	80	64	the	the	DET
ftr-403	80	65	world	world	NOUN
ftr-403	80	66	,	,	PUNCT
ftr-403	80	67	even	even	ADV
ftr-403	80	68	in	in	ADP
ftr-403	80	69	the	the	DET
ftr-403	80	70	underdeveloped	underdeveloped	ADJ
ftr-403	80	71	countries	country	NOUN
ftr-403	80	72	,	,	PUNCT
ftr-403	80	73	through	through	ADP
ftr-403	80	74	the	the	DET
ftr-403	80	75	elimination	elimination	NOUN
ftr-403	80	76	of	of	ADP
ftr-403	80	77	tax	tax	NOUN
ftr-403	80	78	deferral	deferral	ADJ
ftr-403	80	79	privileges	privilege	NOUN
ftr-403	80	80	for	for	ADP
ftr-403	80	81	those	those	DET
ftr-403	80	82	forms	form	NOUN
ftr-403	80	83	of	of	ADP
ftr-403	80	84	activities	activity	NOUN
ftr-403	80	85	,	,	PUNCT
ftr-403	80	86	such	such	ADJ
ftr-403	80	87	as	as	ADP
ftr-403	80	88	trading	trading	NOUN
ftr-403	80	89	,	,	PUNCT
ftr-403	80	90	licensing	licensing	NOUN
ftr-403	80	91	,	,	PUNCT
ftr-403	80	92	insurance	insurance	NOUN
ftr-403	80	93	,	,	PUNCT
ftr-403	80	94	and	and	CCONJ
ftr-403	80	95	others	other	NOUN
ftr-403	80	96	,	,	PUNCT
ftr-403	80	97	that	that	PRON
ftr-403	80	98	typically	typically	ADV
ftr-403	80	99	seek	seek	VERB
ftr-403	80	100	out	out	ADP
ftr-403	80	101	tax	tax	NOUN
ftr-403	80	102	haven	haven	NOUN
ftr-403	80	103	methods	method	NOUN
ftr-403	80	104	of	of	ADP
ftr-403	80	105	operation	operation	NOUN
ftr-403	80	106	.	.	PUNCT
ftr-403	80	107	”	"	PUNCT
ftr-403	81	1	if	if	SCONJ
ftr-403	81	2	these	these	DET
ftr-403	81	3	changes	change	NOUN
ftr-403	81	4	reduced12	reduced12	VERB
ftr-403	81	5	“	"	PUNCT
ftr-403	81	6	the	the	DET
ftr-403	81	7	rate	rate	NOUN
ftr-403	81	8	of	of	ADP
ftr-403	81	9	expansion	expansion	NOUN
ftr-403	81	10	of	of	ADP
ftr-403	81	11	some	some	DET
ftr-403	81	12	american	american	ADJ
ftr-403	81	13	business	business	NOUN
ftr-403	81	14	operations	operation	NOUN
ftr-403	81	15	,	,	PUNCT
ftr-403	81	16	”	"	PUNCT
ftr-403	81	17	the	the	DET
ftr-403	81	18	president	president	NOUN
ftr-403	81	19	concluded	conclude	VERB
ftr-403	81	20	,	,	PUNCT
ftr-403	81	21	the	the	DET
ftr-403	81	22	“	"	PUNCT
ftr-403	81	23	reduction	reduction	NOUN
ftr-403	81	24	would	would	AUX
ftr-403	81	25	be	be	AUX
ftr-403	81	26	consistent	consistent	ADJ
ftr-403	81	27	with	with	ADP
ftr-403	81	28	the	the	DET
ftr-403	81	29	efficient	efficient	ADJ
ftr-403	81	30	distribution	distribution	NOUN
ftr-403	81	31	of	of	ADP
ftr-403	81	32	190	190	NUM
ftr-403	81	33	florida	florida	PROPN
ftr-403	81	34	tax	tax	NOUN
ftr-403	82	1	[	[	X
ftr-403	82	2	vol7:3	vol7:3	PROPN
ftr-403	82	3	13	13	NUM
ftr-403	82	4	.	.	PUNCT
ftr-403	82	5	message	message	NOUN
ftr-403	82	6	from	from	ADP
ftr-403	82	7	the	the	DET
ftr-403	82	8	president	president	NOUN
ftr-403	82	9	of	of	ADP
ftr-403	82	10	the	the	DET
ftr-403	82	11	united	united	PROPN
ftr-403	82	12	states	states	PROPN
ftr-403	82	13	relative	relative	ADJ
ftr-403	82	14	to	to	ADP
ftr-403	82	15	our	our	PRON
ftr-403	82	16	federal	federal	ADJ
ftr-403	82	17	tax	tax	NOUN
ftr-403	82	18	system	system	NOUN
ftr-403	82	19	(	(	PUNCT
ftr-403	82	20	apr	apr	NOUN
ftr-403	82	21	.	.	PROPN
ftr-403	82	22	20	20	NUM
ftr-403	82	23	,	,	PUNCT
ftr-403	82	24	1961	1961	NUM
ftr-403	82	25	)	)	PUNCT
ftr-403	82	26	,	,	PUNCT
ftr-403	82	27	reprinted	reprint	VERB
ftr-403	82	28	in	in	ADP
ftr-403	82	29	h.r	h.r	PROPN
ftr-403	82	30	.	.	PROPN
ftr-403	82	31	doc	doc	PROPN
ftr-403	82	32	.	.	PUNCT
ftr-403	83	1	no	no	INTJ
ftr-403	83	2	.	.	PUNCT
ftr-403	84	1	87	87	NUM
ftr-403	84	2	-	-	SYM
ftr-403	84	3	140	140	NUM
ftr-403	84	4	at	at	ADP
ftr-403	84	5	9	9	NUM
ftr-403	84	6	(	(	PUNCT
ftr-403	84	7	1961	1961	NUM
ftr-403	84	8	)	)	PUNCT
ftr-403	84	9	.	.	PUNCT
ftr-403	85	1	14	14	NUM
ftr-403	85	2	.	.	PUNCT
ftr-403	85	3	staff	staff	NOUN
ftr-403	85	4	of	of	ADP
ftr-403	85	5	house	house	PROPN
ftr-403	85	6	comm	comm	NOUN
ftr-403	85	7	.	.	PUNCT
ftr-403	86	1	on	on	ADP
ftr-403	86	2	ways	way	NOUN
ftr-403	86	3	&	&	CCONJ
ftr-403	86	4	means	mean	NOUN
ftr-403	86	5	,	,	PUNCT
ftr-403	86	6	1	1	NUM
ftr-403	86	7	legislative	legislative	ADJ
ftr-403	86	8	history	history	NOUN
ftr-403	86	9	of	of	ADP
ftr-403	86	10	h.r	h.r	PROPN
ftr-403	86	11	.	.	PROPN
ftr-403	86	12	10650	10650	NUM
ftr-403	86	13	,	,	PUNCT
ftr-403	86	14	87th	87th	ADJ
ftr-403	86	15	cong	cong	NOUN
ftr-403	86	16	.	.	PROPN
ftr-403	86	17	,	,	PUNCT
ftr-403	86	18	the	the	DET
ftr-403	86	19	revenue	revenue	NOUN
ftr-403	86	20	act	act	NOUN
ftr-403	86	21	of	of	ADP
ftr-403	86	22	1962	1962	NUM
ftr-403	86	23	at	at	ADP
ftr-403	86	24	126	126	NUM
ftr-403	86	25	(	(	PUNCT
ftr-403	86	26	comm	comm	NOUN
ftr-403	86	27	.	.	PUNCT
ftr-403	87	1	print	print	NOUN
ftr-403	87	2	1967	1967	NUM
ftr-403	87	3	)	)	PUNCT
ftr-403	88	1	(	(	PUNCT
ftr-403	88	2	statement	statement	NOUN
ftr-403	88	3	of	of	ADP
ftr-403	88	4	hon	hon	PROPN
ftr-403	88	5	.	.	PUNCT
ftr-403	89	1	douglas	douglas	PROPN
ftr-403	89	2	dillon	dillon	PROPN
ftr-403	89	3	,	,	PUNCT
ftr-403	89	4	secretary	secretary	PROPN
ftr-403	89	5	of	of	ADP
ftr-403	89	6	treasury	treasury	PROPN
ftr-403	89	7	,	,	PUNCT
ftr-403	89	8	before	before	ADP
ftr-403	89	9	the	the	DET
ftr-403	89	10	committee	committee	NOUN
ftr-403	89	11	on	on	ADP
ftr-403	89	12	ways	way	NOUN
ftr-403	89	13	and	and	CCONJ
ftr-403	89	14	means	mean	NOUN
ftr-403	89	15	of	of	ADP
ftr-403	89	16	the	the	DET
ftr-403	89	17	house	house	NOUN
ftr-403	89	18	of	of	ADP
ftr-403	89	19	representatives	representative	NOUN
ftr-403	89	20	,	,	PUNCT
ftr-403	89	21	on	on	ADP
ftr-403	89	22	the	the	DET
ftr-403	89	23	president	president	NOUN
ftr-403	89	24	’s	’s	PART
ftr-403	89	25	message	message	NOUN
ftr-403	89	26	on	on	ADP
ftr-403	89	27	taxation	taxation	NOUN
ftr-403	89	28	,	,	PUNCT
ftr-403	89	29	may	may	AUX
ftr-403	89	30	3	3	NUM
ftr-403	89	31	,	,	PUNCT
ftr-403	89	32	1961	1961	NUM
ftr-403	89	33	)	)	PUNCT
ftr-403	89	34	.	.	PUNCT
ftr-403	90	1	15	15	NUM
ftr-403	90	2	.	.	PUNCT
ftr-403	91	1	i	i	PRON
ftr-403	91	2	d.	d.	PROPN
ftr-403	91	3	at	at	ADP
ftr-403	91	4	70	70	NUM
ftr-403	91	5	.	.	PUNCT
ftr-403	92	1	capital	capital	NOUN
ftr-403	92	2	resources	resource	NOUN
ftr-403	92	3	in	in	ADP
ftr-403	92	4	the	the	DET
ftr-403	92	5	world	world	NOUN
ftr-403	92	6	.	.	PUNCT
ftr-403	92	7	.	.	PUNCT
ftr-403	93	1	.	.	PUNCT
ftr-403	94	1	and	and	CCONJ
ftr-403	94	2	fairness	fairness	NOUN
ftr-403	94	3	to	to	ADP
ftr-403	94	4	competing	compete	VERB
ftr-403	94	5	firms	firm	NOUN
ftr-403	94	6	located	locate	VERB
ftr-403	94	7	in	in	ADP
ftr-403	94	8	our	our	PRON
ftr-403	94	9	own	own	ADJ
ftr-403	94	10	country	country	NOUN
ftr-403	94	11	.	.	PUNCT
ftr-403	95	1	”13	”13	NOUN
ftr-403	95	2	in	in	ADP
ftr-403	95	3	a	a	DET
ftr-403	95	4	statement	statement	NOUN
ftr-403	95	5	to	to	ADP
ftr-403	95	6	the	the	DET
ftr-403	95	7	house	house	NOUN
ftr-403	95	8	ways	way	NOUN
ftr-403	95	9	and	and	CCONJ
ftr-403	95	10	means	mean	VERB
ftr-403	95	11	committee	committee	NOUN
ftr-403	95	12	,	,	PUNCT
ftr-403	95	13	treasury	treasury	PROPN
ftr-403	95	14	secretary	secretary	PROPN
ftr-403	95	15	douglas	douglas	PROPN
ftr-403	95	16	dillon	dillon	PROPN
ftr-403	95	17	stressed	stress	VERB
ftr-403	95	18	one	one	NUM
ftr-403	95	19	of	of	ADP
ftr-403	95	20	the	the	DET
ftr-403	95	21	two	two	NUM
ftr-403	95	22	principal	principal	ADJ
ftr-403	95	23	themes	theme	NOUN
ftr-403	95	24	of	of	ADP
ftr-403	95	25	the	the	DET
ftr-403	95	26	president	president	NOUN
ftr-403	95	27	’s	’s	PART
ftr-403	95	28	message	message	NOUN
ftr-403	95	29	:	:	PUNCT
ftr-403	95	30	the	the	DET
ftr-403	95	31	policy	policy	NOUN
ftr-403	95	32	that	that	PRON
ftr-403	95	33	later	later	ADV
ftr-403	95	34	became	became	AUX
ftr-403	95	35	known	know	VERB
ftr-403	95	36	as	as	ADP
ftr-403	95	37	capital	capital	NOUN
ftr-403	95	38	export	export	NOUN
ftr-403	95	39	neutrality	neutrality	NOUN
ftr-403	95	40	.	.	PUNCT
ftr-403	96	1	“	"	PUNCT
ftr-403	96	2	to	to	PART
ftr-403	96	3	avoid	avoid	VERB
ftr-403	96	4	the	the	DET
ftr-403	96	5	artificial	artificial	ADJ
ftr-403	96	6	encouragement	encouragement	NOUN
ftr-403	96	7	to	to	ADP
ftr-403	96	8	investment	investment	NOUN
ftr-403	96	9	in	in	ADP
ftr-403	96	10	other	other	ADJ
ftr-403	96	11	advanced	advanced	ADJ
ftr-403	96	12	countries	country	NOUN
ftr-403	96	13	as	as	SCONJ
ftr-403	96	14	compared	compare	VERB
ftr-403	96	15	with	with	ADP
ftr-403	96	16	investment	investment	NOUN
ftr-403	96	17	in	in	ADP
ftr-403	96	18	the	the	DET
ftr-403	96	19	united	united	PROPN
ftr-403	96	20	states	states	PROPN
ftr-403	96	21	,	,	PUNCT
ftr-403	96	22	we	we	PRON
ftr-403	96	23	propose	propose	VERB
ftr-403	96	24	that	that	SCONJ
ftr-403	96	25	american	american	ADJ
ftr-403	96	26	corporations	corporation	NOUN
ftr-403	96	27	be	be	AUX
ftr-403	96	28	fully	fully	ADV
ftr-403	96	29	taxed	tax	VERB
ftr-403	96	30	each	each	DET
ftr-403	96	31	year	year	NOUN
ftr-403	96	32	on	on	ADP
ftr-403	96	33	their	their	PRON
ftr-403	96	34	current	current	ADJ
ftr-403	96	35	share	share	NOUN
ftr-403	96	36	in	in	ADP
ftr-403	96	37	the	the	DET
ftr-403	96	38	undistributed	undistributed	ADJ
ftr-403	96	39	profits	profit	NOUN
ftr-403	96	40	realized	realize	VERB
ftr-403	96	41	by	by	ADP
ftr-403	96	42	subsidiary	subsidiary	NOUN
ftr-403	96	43	corporations	corporation	NOUN
ftr-403	96	44	organized	organize	VERB
ftr-403	96	45	in	in	ADP
ftr-403	96	46	economically	economically	ADV
ftr-403	96	47	advanced	advanced	ADJ
ftr-403	96	48	countries	country	NOUN
ftr-403	96	49	.	.	PUNCT
ftr-403	96	50	”	"	PUNCT
ftr-403	97	1	secretary	secretary	PROPN
ftr-403	97	2	dillon	dillon	PROPN
ftr-403	97	3	contrasted	contrast	VERB
ftr-403	97	4	this	this	DET
ftr-403	97	5	policy14	policy14	NOUN
ftr-403	97	6	with	with	ADP
ftr-403	97	7	the	the	DET
ftr-403	97	8	policy	policy	NOUN
ftr-403	97	9	that	that	PRON
ftr-403	97	10	later	later	ADV
ftr-403	97	11	became	became	AUX
ftr-403	97	12	known	know	VERB
ftr-403	97	13	as	as	ADP
ftr-403	97	14	capital	capital	NOUN
ftr-403	97	15	import	import	NOUN
ftr-403	97	16	neutrality	neutrality	NOUN
ftr-403	97	17	:	:	PUNCT
ftr-403	97	18	either	either	CCONJ
ftr-403	97	19	we	we	PRON
ftr-403	97	20	tax	tax	VERB
ftr-403	97	21	the	the	DET
ftr-403	97	22	foreign	foreign	ADJ
ftr-403	97	23	income	income	NOUN
ftr-403	97	24	of	of	ADP
ftr-403	97	25	u.s	u.s	PROPN
ftr-403	97	26	.	.	PROPN
ftr-403	97	27	companies	company	NOUN
ftr-403	97	28	at	at	ADP
ftr-403	97	29	u.s	u.s	PROPN
ftr-403	97	30	.	.	PROPN
ftr-403	97	31	rates	rate	NOUN
ftr-403	97	32	and	and	CCONJ
ftr-403	97	33	credit	credit	NOUN
ftr-403	97	34	income	income	NOUN
ftr-403	97	35	taxes	taxis	NOUN
ftr-403	97	36	paid	pay	VERB
ftr-403	97	37	abroad	abroad	ADV
ftr-403	97	38	,	,	PUNCT
ftr-403	97	39	thereby	thereby	ADV
ftr-403	97	40	eliminating	eliminate	VERB
ftr-403	97	41	the	the	DET
ftr-403	97	42	tax	tax	NOUN
ftr-403	97	43	factor	factor	NOUN
ftr-403	97	44	in	in	ADP
ftr-403	97	45	the	the	DET
ftr-403	97	46	u.s	u.s	PROPN
ftr-403	97	47	.	.	PROPN
ftr-403	97	48	investor	investor	NOUN
ftr-403	97	49	’s	’s	PART
ftr-403	97	50	choice	choice	NOUN
ftr-403	97	51	between	between	ADP
ftr-403	97	52	domestic	domestic	ADJ
ftr-403	97	53	and	and	CCONJ
ftr-403	97	54	foreign	foreign	ADJ
ftr-403	97	55	investment	investment	NOUN
ftr-403	97	56	:	:	PUNCT
ftr-403	97	57	or	or	CCONJ
ftr-403	97	58	we	we	PRON
ftr-403	97	59	permit	permit	VERB
ftr-403	97	60	foreign	foreign	ADJ
ftr-403	97	61	income	income	NOUN
ftr-403	97	62	to	to	PART
ftr-403	97	63	be	be	AUX
ftr-403	97	64	taxed	tax	VERB
ftr-403	97	65	at	at	ADP
ftr-403	97	66	the	the	DET
ftr-403	97	67	rates	rate	NOUN
ftr-403	97	68	applicable	applicable	ADJ
ftr-403	97	69	abroad	abroad	ADV
ftr-403	97	70	,	,	PUNCT
ftr-403	97	71	thereby	thereby	ADV
ftr-403	97	72	removing	remove	VERB
ftr-403	97	73	the	the	DET
ftr-403	97	74	impact	impact	NOUN
ftr-403	97	75	,	,	PUNCT
ftr-403	97	76	if	if	SCONJ
ftr-403	97	77	any	any	PRON
ftr-403	97	78	,	,	PUNCT
ftr-403	97	79	which	which	PRON
ftr-403	97	80	the	the	DET
ftr-403	97	81	tax	tax	NOUN
ftr-403	97	82	rate	rate	NOUN
ftr-403	97	83	differences	difference	NOUN
ftr-403	97	84	may	may	AUX
ftr-403	97	85	have	have	VERB
ftr-403	97	86	on	on	ADP
ftr-403	97	87	the	the	DET
ftr-403	97	88	competitive	competitive	ADJ
ftr-403	97	89	position	position	NOUN
ftr-403	97	90	of	of	ADP
ftr-403	97	91	the	the	DET
ftr-403	97	92	american	american	ADJ
ftr-403	97	93	investor	investor	NOUN
ftr-403	97	94	abroad	abroad	ADV
ftr-403	97	95	.	.	PUNCT
ftr-403	98	1	both	both	DET
ftr-403	98	2	types	type	NOUN
ftr-403	98	3	of	of	ADP
ftr-403	98	4	neutrality	neutrality	NOUN
ftr-403	98	5	can	can	AUX
ftr-403	98	6	not	not	PART
ftr-403	98	7	be	be	AUX
ftr-403	98	8	achieved	achieve	VERB
ftr-403	98	9	at	at	ADP
ftr-403	98	10	once	once	ADV
ftr-403	98	11	.	.	PUNCT
ftr-403	99	1	i	i	PRON
ftr-403	99	2	believe	believe	VERB
ftr-403	99	3	that	that	SCONJ
ftr-403	99	4	reasons	reason	NOUN
ftr-403	99	5	of	of	ADP
ftr-403	99	6	tax	tax	NOUN
ftr-403	99	7	equity	equity	NOUN
ftr-403	99	8	as	as	ADV
ftr-403	99	9	well	well	ADV
ftr-403	99	10	as	as	ADP
ftr-403	99	11	reasons	reason	NOUN
ftr-403	99	12	of	of	ADP
ftr-403	99	13	economic	economic	ADJ
ftr-403	99	14	policy	policy	NOUN
ftr-403	99	15	clearly	clearly	ADV
ftr-403	99	16	dictate	dictate	VERB
ftr-403	99	17	that	that	SCONJ
ftr-403	99	18	in	in	ADP
ftr-403	99	19	the	the	DET
ftr-403	99	20	case	case	NOUN
ftr-403	99	21	of	of	ADP
ftr-403	99	22	investment	investment	NOUN
ftr-403	99	23	in	in	ADP
ftr-403	99	24	other	other	ADJ
ftr-403	99	25	industrialized	industrialized	ADJ
ftr-403	99	26	countries	country	NOUN
ftr-403	99	27	we	we	PRON
ftr-403	99	28	should	should	AUX
ftr-403	99	29	give	give	VERB
ftr-403	99	30	priority	priority	NOUN
ftr-403	99	31	to	to	ADP
ftr-403	99	32	tax	tax	NOUN
ftr-403	99	33	neutrality	neutrality	NOUN
ftr-403	99	34	in	in	ADP
ftr-403	99	35	the	the	DET
ftr-403	99	36	choice	choice	NOUN
ftr-403	99	37	between	between	ADP
ftr-403	99	38	investment	investment	NOUN
ftr-403	99	39	here	here	ADV
ftr-403	99	40	and	and	CCONJ
ftr-403	99	41	investment	investment	NOUN
ftr-403	99	42	abroad.15	abroad.15	PROPN
ftr-403	99	43	congress	congress	PROPN
ftr-403	99	44	,	,	PUNCT
ftr-403	99	45	being	be	AUX
ftr-403	99	46	unpersuaded	unpersuade	VERB
ftr-403	99	47	by	by	ADP
ftr-403	99	48	the	the	DET
ftr-403	99	49	case	case	NOUN
ftr-403	99	50	for	for	ADP
ftr-403	99	51	an	an	DET
ftr-403	99	52	undiluted	undiluted	ADJ
ftr-403	99	53	policy	policy	NOUN
ftr-403	99	54	of	of	ADP
ftr-403	99	55	capital	capital	NOUN
ftr-403	99	56	export	export	NOUN
ftr-403	99	57	neutrality	neutrality	NOUN
ftr-403	99	58	,	,	PUNCT
ftr-403	99	59	generally	generally	ADV
ftr-403	99	60	rejected	reject	VERB
ftr-403	99	61	the	the	DET
ftr-403	99	62	administration	administration	NOUN
ftr-403	99	63	’s	’s	PART
ftr-403	99	64	call	call	NOUN
ftr-403	99	65	to	to	PART
ftr-403	99	66	end	end	VERB
ftr-403	99	67	deferral	deferral	ADV
ftr-403	99	68	of	of	ADP
ftr-403	99	69	undistributed	undistributed	ADJ
ftr-403	99	70	cfc	cfc	NOUN
ftr-403	99	71	profits	profit	NOUN
ftr-403	99	72	earned	earn	VERB
ftr-403	99	73	in	in	ADP
ftr-403	99	74	economically	economically	ADV
ftr-403	99	75	advanced	advanced	ADJ
ftr-403	99	76	countries	country	NOUN
ftr-403	99	77	.	.	PUNCT
ftr-403	100	1	in	in	ADP
ftr-403	100	2	shaping	shape	VERB
ftr-403	100	3	the	the	DET
ftr-403	100	4	legislation	legislation	NOUN
ftr-403	100	5	that	that	PRON
ftr-403	100	6	became	become	VERB
ftr-403	100	7	subpart	subpart	ADJ
ftr-403	100	8	f	f	NOUN
ftr-403	100	9	,	,	PUNCT
ftr-403	100	10	however	however	ADV
ftr-403	100	11	,	,	PUNCT
ftr-403	100	12	it	it	PRON
ftr-403	100	13	accepted	accept	VERB
ftr-403	100	14	the	the	DET
ftr-403	100	15	recommendation	recommendation	NOUN
ftr-403	100	16	to	to	PART
ftr-403	100	17	eliminate	eliminate	VERB
ftr-403	100	18	deferral	deferral	NOUN
ftr-403	100	19	of	of	ADP
ftr-403	100	20	tax	tax	NOUN
ftr-403	100	21	haven	haven	NOUN
ftr-403	100	22	earnings	earning	NOUN
ftr-403	100	23	.	.	PUNCT
ftr-403	101	1	the	the	DET
ftr-403	101	2	senate	senate	PROPN
ftr-403	101	3	finance	finance	PROPN
ftr-403	101	4	committee	committee	NOUN
ftr-403	101	5	,	,	PUNCT
ftr-403	101	6	commenting	comment	VERB
ftr-403	101	7	on	on	ADP
ftr-403	101	8	the	the	DET
ftr-403	101	9	1962	1962	NUM
ftr-403	101	10	bill	bill	NOUN
ftr-403	101	11	by	by	ADP
ftr-403	101	12	which	which	PRON
ftr-403	101	13	subpart	subpart	NOUN
ftr-403	101	14	f	f	PROPN
ftr-403	101	15	was	be	AUX
ftr-403	101	16	enacted	enact	VERB
ftr-403	101	17	,	,	PUNCT
ftr-403	101	18	noted	note	VERB
ftr-403	101	19	that	that	SCONJ
ftr-403	101	20	the	the	DET
ftr-403	101	21	house	house	PROPN
ftr-403	101	22	bill	bill	NOUN
ftr-403	101	23	.	.	PUNCT
ftr-403	101	24	.	.	PUNCT
ftr-403	102	1	.	.	PUNCT
ftr-403	103	1	did	do	AUX
ftr-403	103	2	not	not	PART
ftr-403	103	3	eliminate	eliminate	VERB
ftr-403	103	4	tax	tax	NOUN
ftr-403	103	5	deferral	deferral	NOUN
ftr-403	103	6	generally	generally	ADV
ftr-403	103	7	,	,	PUNCT
ftr-403	103	8	but	but	CCONJ
ftr-403	103	9	instead	instead	ADV
ftr-403	103	10	was	be	AUX
ftr-403	103	11	concerned	concern	VERB
ftr-403	103	12	primarily	primarily	ADV
ftr-403	103	13	with	with	ADP
ftr-403	103	14	what	what	PRON
ftr-403	103	15	had	have	AUX
ftr-403	103	16	been	be	AUX
ftr-403	103	17	referred	refer	VERB
ftr-403	103	18	to	to	ADP
ftr-403	103	19	as	as	ADP
ftr-403	103	20	“	"	PUNCT
ftr-403	103	21	tax	tax	NOUN
ftr-403	103	22	haven	haven	NOUN
ftr-403	103	23	”	"	PUNCT
ftr-403	103	24	devices	device	NOUN
ftr-403	103	25	.	.	PUNCT
ftr-403	104	1	to	to	PART
ftr-403	104	2	accomplish	accomplish	VERB
ftr-403	104	3	this	this	DET
ftr-403	104	4	result	result	NOUN
ftr-403	104	5	the	the	DET
ftr-403	104	6	house	house	PROPN
ftr-403	104	7	bill	bill	NOUN
ftr-403	104	8	in	in	ADP
ftr-403	104	9	general	general	ADJ
ftr-403	104	10	sought	seek	VERB
ftr-403	104	11	to	to	PART
ftr-403	104	12	end	end	VERB
ftr-403	104	13	tax	tax	NOUN
ftr-403	104	14	deferral	deferral	NOUN
ftr-403	104	15	for	for	ADP
ftr-403	104	16	income	income	NOUN
ftr-403	104	17	derived	derive	VERB
ftr-403	104	18	by	by	ADP
ftr-403	104	19	2005	2005	NUM
ftr-403	104	20	]	]	PUNCT
ftr-403	104	21	whatever	whatever	PRON
ftr-403	104	22	happened	happen	VERB
ftr-403	104	23	to	to	PART
ftr-403	104	24	subpart	subpart	VERB
ftr-403	104	25	f	f	PROPN
ftr-403	104	26	?	?	PUNCT
ftr-403	105	1	191	191	NUM
ftr-403	105	2	16	16	NUM
ftr-403	105	3	.	.	PUNCT
ftr-403	106	1	s.	s.	PROPN
ftr-403	106	2	rep	rep	PROPN
ftr-403	106	3	.	.	PROPN
ftr-403	107	1	no	no	PROPN
ftr-403	107	2	.	.	NOUN
ftr-403	107	3	1881	1881	NUM
ftr-403	107	4	,	,	PUNCT
ftr-403	107	5	87th	87th	ADJ
ftr-403	107	6	cong	cong	NOUN
ftr-403	107	7	.	.	PROPN
ftr-403	107	8	,	,	PUNCT
ftr-403	107	9	2d	2d	NUM
ftr-403	107	10	sess	sess	NOUN
ftr-403	107	11	.	.	PUNCT
ftr-403	107	12	,	,	PUNCT
ftr-403	107	13	reprinted	reprint	VERB
ftr-403	107	14	at	at	ADP
ftr-403	107	15	1962	1962	NUM
ftr-403	107	16	-	-	SYM
ftr-403	107	17	3	3	NUM
ftr-403	107	18	cb	cb	PROPN
ftr-403	107	19	703	703	NUM
ftr-403	107	20	,	,	PUNCT
ftr-403	107	21	78485	78485	NUM
ftr-403	107	22	.	.	PUNCT
ftr-403	108	1	senator	senator	PROPN
ftr-403	108	2	eugene	eugene	PROPN
ftr-403	108	3	j.	j.	PROPN
ftr-403	108	4	mccarthy	mccarthy	PROPN
ftr-403	108	5	objected	object	VERB
ftr-403	108	6	:	:	PUNCT
ftr-403	108	7	[	[	X
ftr-403	108	8	t]he	t]he	ADV
ftr-403	108	9	controlled	control	VERB
ftr-403	108	10	foreign	foreign	ADJ
ftr-403	108	11	corporations	corporation	NOUN
ftr-403	108	12	provision	provision	NOUN
ftr-403	108	13	erects	erect	VERB
ftr-403	108	14	a	a	DET
ftr-403	108	15	barrier	barrier	NOUN
ftr-403	108	16	to	to	ADP
ftr-403	108	17	the	the	DET
ftr-403	108	18	achievement	achievement	NOUN
ftr-403	108	19	of	of	ADP
ftr-403	108	20	vital	vital	ADJ
ftr-403	108	21	national	national	ADJ
ftr-403	108	22	objectives	objective	NOUN
ftr-403	108	23	,	,	PUNCT
ftr-403	108	24	namely	namely	ADV
ftr-403	108	25	the	the	DET
ftr-403	108	26	expansion	expansion	NOUN
ftr-403	108	27	of	of	ADP
ftr-403	108	28	trade	trade	NOUN
ftr-403	108	29	and	and	CCONJ
ftr-403	108	30	an	an	DET
ftr-403	108	31	improvement	improvement	NOUN
ftr-403	108	32	in	in	ADP
ftr-403	108	33	our	our	PRON
ftr-403	108	34	balance	balance	NOUN
ftr-403	108	35	-	-	PUNCT
ftr-403	108	36	of	of	ADP
ftr-403	108	37	-	-	PUNCT
ftr-403	108	38	payments	payment	NOUN
ftr-403	108	39	position	position	NOUN
ftr-403	108	40	.	.	PUNCT
ftr-403	109	1	we	we	PRON
ftr-403	109	2	can	can	AUX
ftr-403	109	3	not	not	PART
ftr-403	109	4	promote	promote	VERB
ftr-403	109	5	either	either	PRON
ftr-403	109	6	of	of	ADP
ftr-403	109	7	these	these	DET
ftr-403	109	8	related	relate	VERB
ftr-403	109	9	objectives	objective	NOUN
ftr-403	109	10	through	through	ADP
ftr-403	109	11	a	a	DET
ftr-403	109	12	restrictive	restrictive	ADJ
ftr-403	109	13	policy	policy	NOUN
ftr-403	109	14	which	which	PRON
ftr-403	109	15	,	,	PUNCT
ftr-403	109	16	in	in	ADP
ftr-403	109	17	the	the	DET
ftr-403	109	18	hope	hope	NOUN
ftr-403	109	19	of	of	ADP
ftr-403	109	20	correcting	correct	VERB
ftr-403	109	21	tax	tax	NOUN
ftr-403	109	22	abuses	abuse	NOUN
ftr-403	109	23	,	,	PUNCT
ftr-403	109	24	slashes	slash	VERB
ftr-403	109	25	with	with	ADP
ftr-403	109	26	a	a	DET
ftr-403	109	27	broad	broad	ADJ
ftr-403	109	28	sword	sword	NOUN
ftr-403	109	29	at	at	ADP
ftr-403	109	30	america	america	PROPN
ftr-403	109	31	’s	’s	PART
ftr-403	109	32	overseas	overseas	ADJ
ftr-403	109	33	subsidiaries	subsidiary	NOUN
ftr-403	109	34	.	.	PUNCT
ftr-403	109	35	.	.	PUNCT
ftr-403	109	36	.	.	PUNCT
ftr-403	110	1	.	.	PUNCT
ftr-403	111	1	there	there	PRON
ftr-403	111	2	are	be	VERB
ftr-403	111	3	controlled	control	VERB
ftr-403	111	4	corporations	corporation	NOUN
ftr-403	111	5	which	which	PRON
ftr-403	111	6	have	have	AUX
ftr-403	111	7	been	be	AUX
ftr-403	111	8	established	establish	VERB
ftr-403	111	9	in	in	ADP
ftr-403	111	10	foreign	foreign	ADJ
ftr-403	111	11	countries	country	NOUN
ftr-403	111	12	primarily	primarily	ADV
ftr-403	111	13	,	,	PUNCT
ftr-403	111	14	if	if	SCONJ
ftr-403	111	15	not	not	PART
ftr-403	111	16	solely	solely	ADV
ftr-403	111	17	,	,	PUNCT
ftr-403	111	18	for	for	ADP
ftr-403	111	19	purposes	purpose	NOUN
ftr-403	111	20	of	of	ADP
ftr-403	111	21	tax	tax	NOUN
ftr-403	111	22	avoidance	avoidance	NOUN
ftr-403	111	23	here	here	ADV
ftr-403	111	24	in	in	ADP
ftr-403	111	25	the	the	DET
ftr-403	111	26	united	united	PROPN
ftr-403	111	27	states	states	PROPN
ftr-403	111	28	.	.	PUNCT
ftr-403	112	1	it	it	PRON
ftr-403	112	2	is	be	AUX
ftr-403	112	3	also	also	ADV
ftr-403	112	4	true	true	ADJ
ftr-403	112	5	that	that	SCONJ
ftr-403	112	6	some	some	PRON
ftr-403	112	7	of	of	ADP
ftr-403	112	8	these	these	DET
ftr-403	112	9	subsidiaries	subsidiary	NOUN
ftr-403	112	10	probably	probably	ADV
ftr-403	112	11	serve	serve	VERB
ftr-403	112	12	no	no	DET
ftr-403	112	13	real	real	ADJ
ftr-403	112	14	purpose	purpose	NOUN
ftr-403	112	15	as	as	ADV
ftr-403	112	16	far	far	ADV
ftr-403	112	17	as	as	SCONJ
ftr-403	112	18	the	the	DET
ftr-403	112	19	interests	interest	NOUN
ftr-403	112	20	of	of	ADP
ftr-403	112	21	the	the	DET
ftr-403	112	22	united	united	PROPN
ftr-403	112	23	states	states	PROPN
ftr-403	112	24	are	be	AUX
ftr-403	112	25	concerned	concern	VERB
ftr-403	112	26	.	.	PUNCT
ftr-403	113	1	we	we	PRON
ftr-403	113	2	should	should	AUX
ftr-403	113	3	not	not	PART
ftr-403	113	4	throw	throw	VERB
ftr-403	113	5	the	the	DET
ftr-403	113	6	baby	baby	NOUN
ftr-403	113	7	out	out	ADP
ftr-403	113	8	with	with	ADP
ftr-403	113	9	the	the	DET
ftr-403	113	10	bath	bath	NOUN
ftr-403	113	11	water	water	NOUN
ftr-403	113	12	but	but	CCONJ
ftr-403	113	13	should	should	AUX
ftr-403	113	14	reconsider	reconsider	VERB
ftr-403	113	15	the	the	DET
ftr-403	113	16	means	mean	NOUN
ftr-403	113	17	by	by	ADP
ftr-403	113	18	which	which	PRON
ftr-403	113	19	we	we	PRON
ftr-403	113	20	undertake	undertake	VERB
ftr-403	113	21	to	to	PART
ftr-403	113	22	correct	correct	ADJ
ftr-403	113	23	abuses	abuse	NOUN
ftr-403	113	24	.	.	PUNCT
ftr-403	113	25	.	.	PUNCT
ftr-403	113	26	.	.	PUNCT
ftr-403	113	27	.	.	PUNCT
ftr-403	113	28	.	.	PUNCT
ftr-403	113	29	.	.	PUNCT
ftr-403	113	30	.	.	PUNCT
ftr-403	113	31	.	.	PUNCT
ftr-403	114	1	[	[	X
ftr-403	114	2	subpart	subpart	NOUN
ftr-403	114	3	f	f	X
ftr-403	114	4	’s	’s	NOUN
ftr-403	114	5	]	]	PUNCT
ftr-403	114	6	approach	approach	NOUN
ftr-403	114	7	to	to	ADP
ftr-403	114	8	overseas	overseas	ADJ
ftr-403	114	9	income	income	NOUN
ftr-403	114	10	is	be	AUX
ftr-403	114	11	far	far	ADV
ftr-403	114	12	too	too	ADV
ftr-403	114	13	complex	complex	ADJ
ftr-403	114	14	in	in	ADP
ftr-403	114	15	its	its	PRON
ftr-403	114	16	administration	administration	NOUN
ftr-403	114	17	,	,	PUNCT
ftr-403	114	18	far	far	ADV
ftr-403	114	19	too	too	ADV
ftr-403	114	20	selective	selective	ADJ
ftr-403	114	21	in	in	ADP
ftr-403	114	22	its	its	PRON
ftr-403	114	23	application	application	NOUN
ftr-403	114	24	,	,	PUNCT
ftr-403	114	25	and	and	CCONJ
ftr-403	114	26	far	far	ADV
ftr-403	114	27	too	too	ADV
ftr-403	114	28	uncertain	uncertain	ADJ
ftr-403	114	29	in	in	ADP
ftr-403	114	30	its	its	PRON
ftr-403	114	31	effects	effect	NOUN
ftr-403	114	32	.	.	PUNCT
ftr-403	115	1	i	i	PRON
ftr-403	115	2	d.	d.	PROPN
ftr-403	115	3	at	at	ADP
ftr-403	115	4	1057	1057	NUM
ftr-403	115	5	.	.	PUNCT
ftr-403	116	1	senators	senator	NOUN
ftr-403	116	2	carlson	carlson	PROPN
ftr-403	116	3	,	,	PUNCT
ftr-403	116	4	bennett	bennett	PROPN
ftr-403	116	5	,	,	PUNCT
ftr-403	116	6	butler	butler	PROPN
ftr-403	116	7	,	,	PUNCT
ftr-403	116	8	curtis	curtis	PROPN
ftr-403	116	9	,	,	PUNCT
ftr-403	116	10	and	and	CCONJ
ftr-403	116	11	morton	morton	PROPN
ftr-403	116	12	found	find	VERB
ftr-403	116	13	subpart	subpart	NOUN
ftr-403	116	14	f	f	X
ftr-403	116	15	“	"	PUNCT
ftr-403	116	16	truly	truly	ADV
ftr-403	116	17	amazing	amazing	ADJ
ftr-403	116	18	”	"	PUNCT
ftr-403	116	19	and	and	CCONJ
ftr-403	116	20	predicted	predict	VERB
ftr-403	116	21	that	that	SCONJ
ftr-403	116	22	“	"	PUNCT
ftr-403	116	23	normal	normal	ADJ
ftr-403	116	24	trade	trade	NOUN
ftr-403	116	25	relations	relation	NOUN
ftr-403	116	26	will	will	AUX
ftr-403	116	27	be	be	AUX
ftr-403	116	28	seriously	seriously	ADV
ftr-403	116	29	disturbed	disturb	VERB
ftr-403	116	30	.	.	PUNCT
ftr-403	116	31	”	"	PUNCT
ftr-403	117	1	i	i	PRON
ftr-403	117	2	d.	d.	VERB
ftr-403	117	3	at	at	ADP
ftr-403	117	4	1059	1059	NUM
ftr-403	117	5	.	.	PUNCT
ftr-403	118	1	on	on	ADP
ftr-403	118	2	the	the	DET
ftr-403	118	3	other	other	ADJ
ftr-403	118	4	hand	hand	NOUN
ftr-403	118	5	,	,	PUNCT
ftr-403	118	6	senators	senator	NOUN
ftr-403	118	7	douglas	douglas	PROPN
ftr-403	118	8	and	and	CCONJ
ftr-403	118	9	gore	gore	PROPN
ftr-403	118	10	argued	argue	VERB
ftr-403	118	11	for	for	ADP
ftr-403	118	12	legislation	legislation	NOUN
ftr-403	118	13	at	at	ADV
ftr-403	118	14	least	least	ADJ
ftr-403	118	15	as	as	ADV
ftr-403	118	16	broad	broad	ADJ
ftr-403	118	17	as	as	SCONJ
ftr-403	118	18	the	the	DET
ftr-403	118	19	president	president	NOUN
ftr-403	118	20	had	have	AUX
ftr-403	118	21	recommended	recommend	VERB
ftr-403	118	22	:	:	PUNCT
ftr-403	118	23	the	the	DET
ftr-403	118	24	best	good	ADJ
ftr-403	118	25	and	and	CCONJ
ftr-403	118	26	indeed	indeed	ADV
ftr-403	118	27	the	the	DET
ftr-403	118	28	only	only	ADJ
ftr-403	118	29	sure	sure	ADJ
ftr-403	118	30	way	way	NOUN
ftr-403	118	31	to	to	PART
ftr-403	118	32	achieve	achieve	VERB
ftr-403	118	33	substantial	substantial	ADJ
ftr-403	118	34	equity	equity	NOUN
ftr-403	118	35	,	,	PUNCT
ftr-403	118	36	guard	guard	NOUN
ftr-403	118	37	against	against	ADP
ftr-403	118	38	the	the	DET
ftr-403	118	39	untoward	untoward	ADJ
ftr-403	118	40	weakening	weakening	NOUN
ftr-403	118	41	of	of	ADP
ftr-403	118	42	american	american	ADJ
ftr-403	118	43	industry	industry	NOUN
ftr-403	118	44	and	and	CCONJ
ftr-403	118	45	assist	assist	VERB
ftr-403	118	46	in	in	ADP
ftr-403	118	47	the	the	DET
ftr-403	118	48	solution	solution	NOUN
ftr-403	118	49	of	of	ADP
ftr-403	118	50	the	the	DET
ftr-403	118	51	balance	balance	NOUN
ftr-403	118	52	-	-	PUNCT
ftr-403	118	53	of	of	ADP
ftr-403	118	54	-	-	PUNCT
ftr-403	118	55	payments	payment	NOUN
ftr-403	118	56	problem	problem	NOUN
ftr-403	118	57	through	through	ADP
ftr-403	118	58	taxation	taxation	NOUN
ftr-403	118	59	is	be	AUX
ftr-403	118	60	to	to	PART
ftr-403	118	61	tax	tax	VERB
ftr-403	118	62	american	american	ADJ
ftr-403	118	63	taxpayers	taxpayer	NOUN
ftr-403	118	64	annually	annually	ADV
ftr-403	118	65	on	on	ADP
ftr-403	118	66	income	income	NOUN
ftr-403	118	67	and	and	CCONJ
ftr-403	118	68	profits	profit	NOUN
ftr-403	118	69	earned	earn	VERB
ftr-403	118	70	anywhere	anywhere	ADV
ftr-403	118	71	in	in	ADP
ftr-403	118	72	the	the	DET
ftr-403	118	73	world	world	NOUN
ftr-403	118	74	.	.	PUNCT
ftr-403	118	75	.	.	PUNCT
ftr-403	118	76	.	.	PUNCT
ftr-403	119	1	.	.	PUNCT
ftr-403	120	1	this	this	DET
ftr-403	120	2	entire	entire	ADJ
ftr-403	120	3	section	section	NOUN
ftr-403	120	4	[	[	X
ftr-403	120	5	of	of	ADP
ftr-403	120	6	the	the	DET
ftr-403	120	7	bill	bill	NOUN
ftr-403	120	8	containing	contain	VERB
ftr-403	120	9	subpart	subpart	NOUN
ftr-403	120	10	f	f	X
ftr-403	120	11	]	]	X
ftr-403	120	12	,	,	PUNCT
ftr-403	120	13	embodying	embody	VERB
ftr-403	120	14	as	as	SCONJ
ftr-403	120	15	it	it	PRON
ftr-403	120	16	does	do	VERB
ftr-403	120	17	the	the	DET
ftr-403	120	18	tax	tax	NOUN
ftr-403	120	19	haven	haven	NOUN
ftr-403	120	20	approach	approach	NOUN
ftr-403	120	21	,	,	PUNCT
ftr-403	120	22	ought	ought	AUX
ftr-403	120	23	to	to	PART
ftr-403	120	24	be	be	AUX
ftr-403	120	25	deleted	delete	VERB
ftr-403	120	26	and	and	CCONJ
ftr-403	120	27	have	have	AUX
ftr-403	120	28	substituted	substitute	VERB
ftr-403	120	29	therefor	therefor	ADP
ftr-403	120	30	the	the	DET
ftr-403	120	31	complete	complete	ADJ
ftr-403	120	32	removal	removal	NOUN
ftr-403	120	33	of	of	ADP
ftr-403	120	34	the	the	DET
ftr-403	120	35	deferral	deferral	ADJ
ftr-403	120	36	privilege	privilege	NOUN
ftr-403	120	37	.	.	PUNCT
ftr-403	121	1	i	i	PRON
ftr-403	121	2	d.	d.	PROPN
ftr-403	121	3	at	at	ADP
ftr-403	121	4	1126	1126	NUM
ftr-403	121	5	-	-	SYM
ftr-403	121	6	27	27	NUM
ftr-403	121	7	.	.	PUNCT
ftr-403	122	1	u.s	u.s	PROPN
ftr-403	122	2	.	.	PROPN
ftr-403	122	3	controlled	control	VERB
ftr-403	122	4	foreign	foreign	ADJ
ftr-403	122	5	corporations	corporation	NOUN
ftr-403	122	6	from	from	ADP
ftr-403	122	7	insurance	insurance	NOUN
ftr-403	122	8	abroad	abroad	ADV
ftr-403	122	9	of	of	ADP
ftr-403	122	10	u.s	u.s	PROPN
ftr-403	122	11	.	.	PROPN
ftr-403	122	12	risks	risk	NOUN
ftr-403	122	13	;	;	PUNCT
ftr-403	122	14	for	for	ADP
ftr-403	122	15	certain	certain	ADJ
ftr-403	122	16	foreign	foreign	ADJ
ftr-403	122	17	investment	investment	NOUN
ftr-403	122	18	income	income	NOUN
ftr-403	122	19	of	of	ADP
ftr-403	122	20	these	these	DET
ftr-403	122	21	corporations	corporation	NOUN
ftr-403	122	22	;	;	PUNCT
ftr-403	122	23	for	for	ADP
ftr-403	122	24	their	their	PRON
ftr-403	122	25	income	income	NOUN
ftr-403	122	26	from	from	ADP
ftr-403	122	27	foreign	foreign	ADJ
ftr-403	122	28	sales	sale	NOUN
ftr-403	122	29	subsidiaries	subsidiary	NOUN
ftr-403	122	30	which	which	PRON
ftr-403	122	31	are	be	AUX
ftr-403	122	32	separately	separately	ADV
ftr-403	122	33	incorporated	incorporate	VERB
ftr-403	122	34	from	from	ADP
ftr-403	122	35	their	their	PRON
ftr-403	122	36	manufacturing	manufacturing	NOUN
ftr-403	122	37	operations	operation	NOUN
ftr-403	122	38	;	;	PUNCT
ftr-403	122	39	and	and	CCONJ
ftr-403	122	40	.	.	PUNCT
ftr-403	122	41	.	.	PUNCT
ftr-403	122	42	.	.	PUNCT
ftr-403	123	1	earnings	earning	NOUN
ftr-403	123	2	.	.	PUNCT
ftr-403	123	3	.	.	PUNCT
ftr-403	123	4	.	.	PUNCT
ftr-403	124	1	indirectly	indirectly	ADV
ftr-403	124	2	brought	bring	VERB
ftr-403	124	3	back	back	ADV
ftr-403	124	4	to	to	ADP
ftr-403	124	5	the	the	DET
ftr-403	124	6	united	united	PROPN
ftr-403	124	7	states	states	PROPN
ftr-403	124	8	without	without	ADP
ftr-403	124	9	full	full	ADJ
ftr-403	124	10	payment	payment	NOUN
ftr-403	124	11	of	of	ADP
ftr-403	124	12	u.s	u.s	PROPN
ftr-403	124	13	.	.	PROPN
ftr-403	124	14	tax.16	tax.16	PROPN
ftr-403	124	15	in	in	ADP
ftr-403	124	16	these	these	DET
ftr-403	124	17	broad	broad	ADJ
ftr-403	124	18	outlines	outline	NOUN
ftr-403	124	19	,	,	PUNCT
ftr-403	124	20	the	the	DET
ftr-403	124	21	house	house	NOUN
ftr-403	124	22	bill	bill	NOUN
ftr-403	124	23	was	be	AUX
ftr-403	124	24	accepted	accept	VERB
ftr-403	124	25	by	by	ADP
ftr-403	124	26	the	the	DET
ftr-403	124	27	senate	senate	PROPN
ftr-403	124	28	and	and	CCONJ
ftr-403	124	29	enacted	enact	VERB
ftr-403	124	30	into	into	ADP
ftr-403	124	31	law	law	NOUN
ftr-403	124	32	.	.	PUNCT
ftr-403	125	1	twenty	twenty	NUM
ftr-403	125	2	-	-	PUNCT
ftr-403	125	3	four	four	NUM
ftr-403	125	4	years	year	NOUN
ftr-403	125	5	later	later	ADV
ftr-403	125	6	,	,	PUNCT
ftr-403	125	7	the	the	DET
ftr-403	125	8	staff	staff	NOUN
ftr-403	125	9	of	of	ADP
ftr-403	125	10	the	the	DET
ftr-403	125	11	joint	joint	ADJ
ftr-403	125	12	committee	committee	NOUN
ftr-403	125	13	on	on	ADP
ftr-403	125	14	taxation	taxation	NOUN
ftr-403	125	15	summarized	summarize	VERB
ftr-403	125	16	the	the	DET
ftr-403	125	17	policies	policy	NOUN
ftr-403	125	18	underlying	underlie	VERB
ftr-403	125	19	subpart	subpart	NOUN
ftr-403	125	20	f	f	NOUN
ftr-403	125	21	as	as	SCONJ
ftr-403	125	22	follows	follow	VERB
ftr-403	125	23	:	:	PUNCT
ftr-403	125	24	192	192	NUM
ftr-403	125	25	florida	florida	PROPN
ftr-403	125	26	tax	tax	NOUN
ftr-403	126	1	[	[	X
ftr-403	126	2	vol7:3	vol7:3	PROPN
ftr-403	126	3	17	17	NUM
ftr-403	126	4	.	.	PUNCT
ftr-403	126	5	staff	staff	NOUN
ftr-403	126	6	of	of	ADP
ftr-403	126	7	joint	joint	ADJ
ftr-403	126	8	comm	comm	NOUN
ftr-403	126	9	.	.	PUNCT
ftr-403	127	1	on	on	ADP
ftr-403	127	2	tax’n	tax’n	NUM
ftr-403	127	3	,	,	PUNCT
ftr-403	127	4	99th	99th	ADJ
ftr-403	127	5	cong	cong	NOUN
ftr-403	127	6	.	.	PROPN
ftr-403	127	7	,	,	PUNCT
ftr-403	127	8	2d	2d	NUM
ftr-403	127	9	sess	sess	NOUN
ftr-403	127	10	.	.	PUNCT
ftr-403	127	11	,	,	PUNCT
ftr-403	127	12	general	general	ADJ
ftr-403	127	13	explanation	explanation	NOUN
ftr-403	127	14	of	of	ADP
ftr-403	127	15	the	the	DET
ftr-403	127	16	tax	tax	NOUN
ftr-403	127	17	reform	reform	NOUN
ftr-403	127	18	act	act	NOUN
ftr-403	127	19	of	of	ADP
ftr-403	127	20	1986	1986	NUM
ftr-403	127	21	at	at	ADP
ftr-403	127	22	964	964	NUM
ftr-403	127	23	-	-	SYM
ftr-403	127	24	65	65	NUM
ftr-403	127	25	(	(	PUNCT
ftr-403	127	26	comm	comm	NOUN
ftr-403	127	27	.	.	PUNCT
ftr-403	128	1	print	print	NOUN
ftr-403	128	2	1987	1987	NUM
ftr-403	128	3	)	)	PUNCT
ftr-403	128	4	.	.	PUNCT
ftr-403	129	1	18	18	NUM
ftr-403	129	2	.	.	PUNCT
ftr-403	130	1	td	td	NOUN
ftr-403	130	2	8767	8767	NUM
ftr-403	130	3	,	,	PUNCT
ftr-403	130	4	1998	1998	NUM
ftr-403	130	5	-	-	SYM
ftr-403	130	6	1	1	NUM
ftr-403	130	7	cb	cb	PROPN
ftr-403	130	8	875	875	NUM
ftr-403	130	9	.	.	PUNCT
ftr-403	131	1	i	i	PRON
ftr-403	131	2	do	do	AUX
ftr-403	131	3	not	not	PART
ftr-403	131	4	,	,	PUNCT
ftr-403	131	5	in	in	ADP
ftr-403	131	6	this	this	DET
ftr-403	131	7	paper	paper	NOUN
ftr-403	131	8	,	,	PUNCT
ftr-403	131	9	undertake	undertake	VERB
ftr-403	131	10	a	a	DET
ftr-403	131	11	comprehensive	comprehensive	ADJ
ftr-403	131	12	analysis	analysis	NOUN
ftr-403	131	13	of	of	ADP
ftr-403	131	14	the	the	DET
ftr-403	131	15	relative	relative	ADJ
ftr-403	131	16	merits	merit	NOUN
ftr-403	131	17	of	of	ADP
ftr-403	131	18	capital	capital	NOUN
ftr-403	131	19	export	export	NOUN
ftr-403	131	20	neutrality	neutrality	NOUN
ftr-403	131	21	and	and	CCONJ
ftr-403	131	22	capital	capital	NOUN
ftr-403	131	23	import	import	NOUN
ftr-403	131	24	neutrality	neutrality	NOUN
ftr-403	131	25	,	,	PUNCT
ftr-403	131	26	but	but	CCONJ
ftr-403	131	27	i	i	PRON
ftr-403	131	28	can	can	AUX
ftr-403	131	29	not	not	PART
ftr-403	131	30	resist	resist	VERB
ftr-403	131	31	a	a	DET
ftr-403	131	32	brief	brief	ADJ
ftr-403	131	33	comment	comment	NOUN
ftr-403	131	34	on	on	ADP
ftr-403	131	35	the	the	DET
ftr-403	131	36	treasury	treasury	NOUN
ftr-403	131	37	’s	’s	PART
ftr-403	131	38	reference	reference	NOUN
ftr-403	131	39	to	to	ADP
ftr-403	131	40	“	"	PUNCT
ftr-403	131	41	the	the	PRON
ftr-403	131	42	it	it	PRON
ftr-403	131	43	has	have	AUX
ftr-403	131	44	long	long	ADV
ftr-403	131	45	been	be	AUX
ftr-403	131	46	the	the	DET
ftr-403	131	47	policy	policy	NOUN
ftr-403	131	48	of	of	ADP
ftr-403	131	49	the	the	DET
ftr-403	131	50	united	united	PROPN
ftr-403	131	51	states	states	PROPN
ftr-403	131	52	to	to	PART
ftr-403	131	53	impose	impose	VERB
ftr-403	131	54	current	current	ADJ
ftr-403	131	55	tax	tax	NOUN
ftr-403	131	56	when	when	SCONJ
ftr-403	131	57	a	a	DET
ftr-403	131	58	significant	significant	ADJ
ftr-403	131	59	purpose	purpose	NOUN
ftr-403	131	60	of	of	ADP
ftr-403	131	61	earning	earn	VERB
ftr-403	131	62	income	income	NOUN
ftr-403	131	63	through	through	ADP
ftr-403	131	64	a	a	DET
ftr-403	131	65	foreign	foreign	ADJ
ftr-403	131	66	corporation	corporation	NOUN
ftr-403	131	67	is	be	AUX
ftr-403	131	68	the	the	DET
ftr-403	131	69	avoidance	avoidance	NOUN
ftr-403	131	70	of	of	ADP
ftr-403	131	71	tax	tax	NOUN
ftr-403	131	72	.	.	PUNCT
ftr-403	132	1	such	such	DET
ftr-403	132	2	a	a	DET
ftr-403	132	3	policy	policy	NOUN
ftr-403	132	4	serves	serve	VERB
ftr-403	132	5	to	to	PART
ftr-403	132	6	limit	limit	VERB
ftr-403	132	7	the	the	DET
ftr-403	132	8	role	role	NOUN
ftr-403	132	9	that	that	PRON
ftr-403	132	10	tax	tax	NOUN
ftr-403	132	11	considerations	consideration	NOUN
ftr-403	132	12	play	play	VERB
ftr-403	132	13	in	in	ADP
ftr-403	132	14	the	the	DET
ftr-403	132	15	structuring	structuring	NOUN
ftr-403	132	16	of	of	ADP
ftr-403	132	17	u.s	u.s	PROPN
ftr-403	132	18	.	.	PROPN
ftr-403	132	19	persons	person	NOUN
ftr-403	132	20	’	'	PUNCT
ftr-403	132	21	operations	operation	NOUN
ftr-403	132	22	and	and	CCONJ
ftr-403	132	23	investments	investment	NOUN
ftr-403	132	24	.	.	PUNCT
ftr-403	133	1	because	because	SCONJ
ftr-403	133	2	movable	movable	ADJ
ftr-403	133	3	income	income	NOUN
ftr-403	133	4	earned	earn	VERB
ftr-403	133	5	through	through	ADP
ftr-403	133	6	a	a	DET
ftr-403	133	7	foreign	foreign	ADJ
ftr-403	133	8	corporation	corporation	NOUN
ftr-403	133	9	could	could	AUX
ftr-403	133	10	often	often	ADV
ftr-403	133	11	be	be	AUX
ftr-403	133	12	earned	earn	VERB
ftr-403	133	13	through	through	ADP
ftr-403	133	14	a	a	DET
ftr-403	133	15	domestic	domestic	ADJ
ftr-403	133	16	corporation	corporation	NOUN
ftr-403	133	17	instead	instead	ADV
ftr-403	133	18	,	,	PUNCT
ftr-403	133	19	congress	congress	PROPN
ftr-403	133	20	believed	believe	VERB
ftr-403	133	21	that	that	SCONJ
ftr-403	133	22	a	a	DET
ftr-403	133	23	major	major	ADJ
ftr-403	133	24	motivation	motivation	NOUN
ftr-403	133	25	of	of	ADP
ftr-403	133	26	u.s	u.s	PROPN
ftr-403	133	27	.	.	PROPN
ftr-403	133	28	persons	person	NOUN
ftr-403	133	29	in	in	ADP
ftr-403	133	30	earning	earn	VERB
ftr-403	133	31	such	such	ADJ
ftr-403	133	32	income	income	NOUN
ftr-403	133	33	through	through	ADP
ftr-403	133	34	foreign	foreign	ADJ
ftr-403	133	35	corporate	corporate	ADJ
ftr-403	133	36	vehicles	vehicle	NOUN
ftr-403	133	37	often	often	ADV
ftr-403	133	38	was	be	AUX
ftr-403	133	39	the	the	DET
ftr-403	133	40	tax	tax	NOUN
ftr-403	133	41	benefit	benefit	NOUN
ftr-403	133	42	expected	expect	VERB
ftr-403	133	43	to	to	PART
ftr-403	133	44	be	be	AUX
ftr-403	133	45	gained	gain	VERB
ftr-403	133	46	thereby	thereby	ADV
ftr-403	133	47	.	.	PUNCT
ftr-403	134	1	congress	congress	PROPN
ftr-403	134	2	believed	believe	VERB
ftr-403	134	3	that	that	SCONJ
ftr-403	134	4	it	it	PRON
ftr-403	134	5	was	be	AUX
ftr-403	134	6	generally	generally	ADV
ftr-403	134	7	appropriate	appropriate	ADJ
ftr-403	134	8	to	to	PART
ftr-403	134	9	impose	impose	VERB
ftr-403	134	10	current	current	ADJ
ftr-403	134	11	u.s	u.s	PROPN
ftr-403	134	12	.	.	PROPN
ftr-403	134	13	tax	tax	NOUN
ftr-403	134	14	on	on	ADP
ftr-403	134	15	such	such	ADJ
ftr-403	134	16	income	income	NOUN
ftr-403	134	17	earned	earn	VERB
ftr-403	134	18	through	through	ADP
ftr-403	134	19	a	a	DET
ftr-403	134	20	controlled	control	VERB
ftr-403	134	21	foreign	foreign	ADJ
ftr-403	134	22	corporation	corporation	NOUN
ftr-403	134	23	,	,	PUNCT
ftr-403	134	24	since	since	SCONJ
ftr-403	134	25	there	there	PRON
ftr-403	134	26	is	be	VERB
ftr-403	134	27	likely	likely	ADJ
ftr-403	134	28	to	to	PART
ftr-403	134	29	be	be	AUX
ftr-403	134	30	limited	limit	VERB
ftr-403	134	31	economic	economic	ADJ
ftr-403	134	32	reason	reason	NOUN
ftr-403	134	33	for	for	ADP
ftr-403	134	34	the	the	DET
ftr-403	134	35	u.s	u.s	PROPN
ftr-403	134	36	.	.	PROPN
ftr-403	134	37	person	person	PROPN
ftr-403	134	38	’s	’s	PART
ftr-403	134	39	use	use	NOUN
ftr-403	134	40	of	of	ADP
ftr-403	134	41	a	a	DET
ftr-403	134	42	foreign	foreign	ADJ
ftr-403	134	43	corporation	corporation	NOUN
ftr-403	134	44	.	.	PUNCT
ftr-403	135	1	congress	congress	PROPN
ftr-403	135	2	believed	believe	VERB
ftr-403	135	3	that	that	SCONJ
ftr-403	135	4	by	by	ADP
ftr-403	135	5	eliminating	eliminate	VERB
ftr-403	135	6	the	the	DET
ftr-403	135	7	u.s	u.s	PROPN
ftr-403	135	8	.	.	PROPN
ftr-403	135	9	tax	tax	NOUN
ftr-403	135	10	benefits	benefit	NOUN
ftr-403	135	11	of	of	ADP
ftr-403	135	12	such	such	ADJ
ftr-403	135	13	transactions	transaction	NOUN
ftr-403	135	14	,	,	PUNCT
ftr-403	135	15	u.s	u.s	PROPN
ftr-403	135	16	.	.	PROPN
ftr-403	135	17	and	and	CCONJ
ftr-403	135	18	foreign	foreign	ADJ
ftr-403	135	19	investment	investment	NOUN
ftr-403	135	20	choices	choice	NOUN
ftr-403	135	21	would	would	AUX
ftr-403	135	22	be	be	AUX
ftr-403	135	23	placed	place	VERB
ftr-403	135	24	on	on	ADP
ftr-403	135	25	a	a	DET
ftr-403	135	26	more	more	ADV
ftr-403	135	27	even	even	ADV
ftr-403	135	28	footing	foot	VERB
ftr-403	135	29	,	,	PUNCT
ftr-403	135	30	thus	thus	ADV
ftr-403	135	31	encouraging	encourage	VERB
ftr-403	135	32	more	more	ADV
ftr-403	135	33	efficient	efficient	ADJ
ftr-403	135	34	(	(	PUNCT
ftr-403	135	35	rather	rather	ADV
ftr-403	135	36	than	than	ADP
ftr-403	135	37	more	more	ADJ
ftr-403	135	38	tax	tax	NOUN
ftr-403	135	39	-	-	PUNCT
ftr-403	135	40	favored	favor	VERB
ftr-403	135	41	)	)	PUNCT
ftr-403	135	42	uses	use	NOUN
ftr-403	135	43	of	of	ADP
ftr-403	135	44	capital.17	capital.17	PROPN
ftr-403	135	45	the	the	DET
ftr-403	135	46	treasury	treasury	NOUN
ftr-403	135	47	stated	state	VERB
ftr-403	135	48	more	more	ADV
ftr-403	135	49	recently	recently	ADV
ftr-403	135	50	:	:	PUNCT
ftr-403	135	51	subpart	subpart	PROPN
ftr-403	135	52	f	f	PROPN
ftr-403	135	53	was	be	AUX
ftr-403	135	54	enacted	enact	VERB
ftr-403	135	55	by	by	ADP
ftr-403	135	56	congress	congress	PROPN
ftr-403	135	57	to	to	PART
ftr-403	135	58	limit	limit	VERB
ftr-403	135	59	the	the	DET
ftr-403	135	60	deferral	deferral	NOUN
ftr-403	135	61	of	of	ADP
ftr-403	135	62	u.s	u.s	PROPN
ftr-403	135	63	.	.	PROPN
ftr-403	135	64	taxation	taxation	NOUN
ftr-403	135	65	of	of	ADP
ftr-403	135	66	certain	certain	ADJ
ftr-403	135	67	income	income	NOUN
ftr-403	135	68	earned	earn	VERB
ftr-403	135	69	outside	outside	ADP
ftr-403	135	70	the	the	DET
ftr-403	135	71	united	united	PROPN
ftr-403	135	72	states	states	PROPN
ftr-403	135	73	by	by	ADP
ftr-403	135	74	foreign	foreign	ADJ
ftr-403	135	75	corporations	corporation	NOUN
ftr-403	135	76	controlled	control	VERB
ftr-403	135	77	by	by	ADP
ftr-403	135	78	u.s	u.s	PROPN
ftr-403	135	79	.	.	PROPN
ftr-403	135	80	persons	person	NOUN
ftr-403	135	81	.	.	PUNCT
ftr-403	136	1	limited	limited	ADJ
ftr-403	136	2	deferral	deferral	NOUN
ftr-403	136	3	was	be	AUX
ftr-403	136	4	retained	retain	VERB
ftr-403	136	5	after	after	ADP
ftr-403	136	6	the	the	DET
ftr-403	136	7	enactment	enactment	NOUN
ftr-403	136	8	of	of	ADP
ftr-403	136	9	subpart	subpart	NOUN
ftr-403	136	10	f	f	PROPN
ftr-403	136	11	to	to	PART
ftr-403	136	12	protect	protect	VERB
ftr-403	136	13	the	the	DET
ftr-403	136	14	competitiveness	competitiveness	NOUN
ftr-403	136	15	of	of	ADP
ftr-403	136	16	controlled	control	VERB
ftr-403	136	17	foreign	foreign	ADJ
ftr-403	136	18	corporations	corporation	NOUN
ftr-403	136	19	(	(	PUNCT
ftr-403	136	20	cfcs	cfcs	PROPN
ftr-403	136	21	)	)	PUNCT
ftr-403	136	22	doing	do	VERB
ftr-403	136	23	business	business	NOUN
ftr-403	136	24	overseas	overseas	ADV
ftr-403	136	25	.	.	PUNCT
ftr-403	136	26	.	.	PUNCT
ftr-403	136	27	.	.	PUNCT
ftr-403	137	1	.	.	PUNCT
ftr-403	138	1	this	this	DET
ftr-403	138	2	limited	limited	ADJ
ftr-403	138	3	deferral	deferral	NOUN
ftr-403	138	4	furthers	further	VERB
ftr-403	138	5	the	the	DET
ftr-403	138	6	objective	objective	NOUN
ftr-403	138	7	of	of	ADP
ftr-403	138	8	allowing	allow	VERB
ftr-403	138	9	a	a	DET
ftr-403	138	10	cfc	cfc	NOUN
ftr-403	138	11	engaged	engage	VERB
ftr-403	138	12	in	in	ADP
ftr-403	138	13	an	an	DET
ftr-403	138	14	active	active	ADJ
ftr-403	138	15	business	business	NOUN
ftr-403	138	16	,	,	PUNCT
ftr-403	138	17	and	and	CCONJ
ftr-403	138	18	located	locate	VERB
ftr-403	138	19	in	in	ADP
ftr-403	138	20	a	a	DET
ftr-403	138	21	foreign	foreign	ADJ
ftr-403	138	22	country	country	NOUN
ftr-403	138	23	for	for	ADP
ftr-403	138	24	appropriate	appropriate	ADJ
ftr-403	138	25	economic	economic	ADJ
ftr-403	138	26	reasons	reason	NOUN
ftr-403	138	27	,	,	PUNCT
ftr-403	138	28	to	to	PART
ftr-403	138	29	compete	compete	VERB
ftr-403	138	30	in	in	ADP
ftr-403	138	31	a	a	DET
ftr-403	138	32	similar	similar	ADJ
ftr-403	138	33	tax	tax	NOUN
ftr-403	138	34	environment	environment	NOUN
ftr-403	138	35	with	with	ADP
ftr-403	138	36	non	non	ADJ
ftr-403	138	37	-	-	ADJ
ftr-403	138	38	u.s	u.s	ADJ
ftr-403	138	39	.	.	PROPN
ftr-403	138	40	owned	own	VERB
ftr-403	138	41	corporations	corporation	NOUN
ftr-403	138	42	located	locate	VERB
ftr-403	138	43	in	in	ADP
ftr-403	138	44	the	the	DET
ftr-403	138	45	same	same	ADJ
ftr-403	138	46	country	country	NOUN
ftr-403	138	47	.	.	PUNCT
ftr-403	138	48	.	.	PUNCT
ftr-403	138	49	.	.	PUNCT
ftr-403	138	50	.	.	PUNCT
ftr-403	139	1	u.s	u.s	PROPN
ftr-403	139	2	.	.	PROPN
ftr-403	139	3	international	international	ADJ
ftr-403	139	4	tax	tax	NOUN
ftr-403	139	5	policy	policy	NOUN
ftr-403	139	6	seeks	seek	VERB
ftr-403	139	7	to	to	PART
ftr-403	139	8	balance	balance	VERB
ftr-403	139	9	the	the	DET
ftr-403	139	10	objective	objective	NOUN
ftr-403	139	11	of	of	ADP
ftr-403	139	12	neutrality	neutrality	NOUN
ftr-403	139	13	of	of	ADP
ftr-403	139	14	taxation	taxation	NOUN
ftr-403	139	15	between	between	ADP
ftr-403	139	16	domestic	domestic	ADJ
ftr-403	139	17	and	and	CCONJ
ftr-403	139	18	foreign	foreign	ADJ
ftr-403	139	19	business	business	NOUN
ftr-403	139	20	enterprises	enterprise	NOUN
ftr-403	139	21	(	(	PUNCT
ftr-403	139	22	seeking	seek	VERB
ftr-403	139	23	neither	neither	CCONJ
ftr-403	139	24	to	to	PART
ftr-403	139	25	encourage	encourage	VERB
ftr-403	139	26	nor	nor	CCONJ
ftr-403	139	27	to	to	PART
ftr-403	139	28	discourage	discourage	VERB
ftr-403	139	29	one	one	NUM
ftr-403	139	30	over	over	ADP
ftr-403	139	31	the	the	DET
ftr-403	139	32	other	other	ADJ
ftr-403	139	33	)	)	PUNCT
ftr-403	139	34	,	,	PUNCT
ftr-403	139	35	while	while	SCONJ
ftr-403	139	36	keeping	keep	VERB
ftr-403	139	37	u.s	u.s	PROPN
ftr-403	139	38	.	.	PROPN
ftr-403	139	39	business	business	NOUN
ftr-403	139	40	competitive	competitive	ADJ
ftr-403	139	41	.	.	PUNCT
ftr-403	140	1	subpart	subpart	PROPN
ftr-403	140	2	f	f	PROPN
ftr-403	140	3	strongly	strongly	ADV
ftr-403	140	4	reflects	reflect	VERB
ftr-403	140	5	and	and	CCONJ
ftr-403	140	6	enforces	enforce	VERB
ftr-403	140	7	that	that	DET
ftr-403	140	8	balance	balance	NOUN
ftr-403	140	9	.	.	PUNCT
ftr-403	140	10	.	.	PUNCT
ftr-403	140	11	.	.	PUNCT
ftr-403	141	1	.18	.18	NUM
ftr-403	141	2	2005	2005	NUM
ftr-403	141	3	]	]	PUNCT
ftr-403	141	4	whatever	whatever	PRON
ftr-403	141	5	happened	happen	VERB
ftr-403	141	6	to	to	PART
ftr-403	141	7	subpart	subpart	VERB
ftr-403	141	8	f	f	PROPN
ftr-403	141	9	?	?	PROPN
ftr-403	142	1	193	193	NUM
ftr-403	142	2	objective	objective	NOUN
ftr-403	142	3	of	of	ADP
ftr-403	142	4	allowing	allow	VERB
ftr-403	142	5	a	a	DET
ftr-403	142	6	cfc	cfc	NOUN
ftr-403	142	7	engaged	engage	VERB
ftr-403	142	8	in	in	ADP
ftr-403	142	9	an	an	DET
ftr-403	142	10	active	active	ADJ
ftr-403	142	11	business	business	NOUN
ftr-403	142	12	,	,	PUNCT
ftr-403	142	13	and	and	CCONJ
ftr-403	142	14	located	locate	VERB
ftr-403	142	15	in	in	ADP
ftr-403	142	16	a	a	DET
ftr-403	142	17	foreign	foreign	ADJ
ftr-403	142	18	country	country	NOUN
ftr-403	142	19	for	for	ADP
ftr-403	142	20	appropriate	appropriate	ADJ
ftr-403	142	21	economic	economic	ADJ
ftr-403	142	22	reasons	reason	NOUN
ftr-403	142	23	,	,	PUNCT
ftr-403	142	24	to	to	PART
ftr-403	142	25	compete	compete	VERB
ftr-403	142	26	in	in	ADP
ftr-403	142	27	a	a	DET
ftr-403	142	28	similar	similar	ADJ
ftr-403	142	29	tax	tax	NOUN
ftr-403	142	30	environment	environment	NOUN
ftr-403	142	31	with	with	ADP
ftr-403	142	32	non	non	ADJ
ftr-403	142	33	-	-	ADJ
ftr-403	142	34	u.s	u.s	ADJ
ftr-403	142	35	.	.	PROPN
ftr-403	142	36	owned	own	VERB
ftr-403	142	37	corporations	corporation	NOUN
ftr-403	142	38	located	locate	VERB
ftr-403	142	39	in	in	ADP
ftr-403	142	40	the	the	DET
ftr-403	142	41	same	same	ADJ
ftr-403	142	42	country	country	NOUN
ftr-403	142	43	.	.	PUNCT
ftr-403	142	44	”	"	PUNCT
ftr-403	143	1	the	the	DET
ftr-403	143	2	idea	idea	NOUN
ftr-403	143	3	that	that	SCONJ
ftr-403	143	4	u.s	u.s	PROPN
ftr-403	143	5	.	.	PROPN
ftr-403	143	6	taxation	taxation	NOUN
ftr-403	143	7	of	of	ADP
ftr-403	143	8	the	the	DET
ftr-403	143	9	income	income	NOUN
ftr-403	143	10	of	of	ADP
ftr-403	143	11	cfcs	cfc	NOUN
ftr-403	143	12	somehow	somehow	ADV
ftr-403	143	13	affects	affect	VERB
ftr-403	143	14	the	the	DET
ftr-403	143	15	competitive	competitive	ADJ
ftr-403	143	16	position	position	NOUN
ftr-403	143	17	of	of	ADP
ftr-403	143	18	u.s	u.s	PROPN
ftr-403	143	19	.	.	PROPN
ftr-403	143	20	companies	company	NOUN
ftr-403	143	21	in	in	ADP
ftr-403	143	22	foreign	foreign	ADJ
ftr-403	143	23	countries	country	NOUN
ftr-403	143	24	is	be	AUX
ftr-403	143	25	a	a	DET
ftr-403	143	26	common	common	ADJ
ftr-403	143	27	theme	theme	NOUN
ftr-403	143	28	of	of	ADP
ftr-403	143	29	tax	tax	NOUN
ftr-403	143	30	lobbyists	lobbyist	NOUN
ftr-403	143	31	for	for	ADP
ftr-403	143	32	these	these	DET
ftr-403	143	33	companies	company	NOUN
ftr-403	143	34	.	.	PUNCT
ftr-403	144	1	it	it	PRON
ftr-403	144	2	is	be	AUX
ftr-403	144	3	usually	usually	ADV
ftr-403	144	4	presented	present	VERB
ftr-403	144	5	as	as	ADP
ftr-403	144	6	being	be	AUX
ftr-403	144	7	so	so	ADV
ftr-403	144	8	obvious	obvious	ADJ
ftr-403	144	9	as	as	SCONJ
ftr-403	144	10	not	not	PART
ftr-403	144	11	to	to	PART
ftr-403	144	12	require	require	VERB
ftr-403	144	13	explanation	explanation	NOUN
ftr-403	144	14	.	.	PUNCT
ftr-403	145	1	see	see	VERB
ftr-403	145	2	,	,	PUNCT
ftr-403	145	3	e.g.	e.g.	ADV
ftr-403	145	4	,	,	PUNCT
ftr-403	145	5	national	national	ADJ
ftr-403	145	6	foreign	foreign	ADJ
ftr-403	145	7	trade	trade	NOUN
ftr-403	145	8	council	council	NOUN
ftr-403	145	9	,	,	PUNCT
ftr-403	145	10	foreign	foreign	ADJ
ftr-403	145	11	income	income	NOUN
ftr-403	145	12	project	project	NOUN
ftr-403	145	13	,	,	PUNCT
ftr-403	145	14	international	international	ADJ
ftr-403	145	15	tax	tax	NOUN
ftr-403	145	16	policy	policy	NOUN
ftr-403	145	17	for	for	ADP
ftr-403	145	18	the	the	DET
ftr-403	145	19	21st	21st	ADJ
ftr-403	145	20	century	century	NOUN
ftr-403	145	21	12–14	12–14	NUM
ftr-403	145	22	(	(	PUNCT
ftr-403	145	23	2001	2001	NUM
ftr-403	145	24	)	)	PUNCT
ftr-403	145	25	.	.	PUNCT
ftr-403	146	1	the	the	DET
ftr-403	146	2	idea	idea	NOUN
ftr-403	146	3	is	be	AUX
ftr-403	146	4	,	,	PUNCT
ftr-403	146	5	however	however	ADV
ftr-403	146	6	,	,	PUNCT
ftr-403	146	7	based	base	VERB
ftr-403	146	8	on	on	ADP
ftr-403	146	9	assumptions	assumption	NOUN
ftr-403	146	10	that	that	PRON
ftr-403	146	11	are	be	AUX
ftr-403	146	12	far	far	ADV
ftr-403	146	13	from	from	ADP
ftr-403	146	14	obvious	obvious	ADJ
ftr-403	146	15	.	.	PUNCT
ftr-403	147	1	assume	assume	VERB
ftr-403	147	2	x	x	PROPN
ftr-403	147	3	corp	corp	PROPN
ftr-403	147	4	.	.	PROPN
ftr-403	147	5	,	,	PUNCT
ftr-403	147	6	a	a	DET
ftr-403	147	7	delaware	delaware	PROPN
ftr-403	147	8	corporation	corporation	NOUN
ftr-403	147	9	,	,	PUNCT
ftr-403	147	10	has	have	VERB
ftr-403	147	11	a	a	DET
ftr-403	147	12	subsidiary	subsidiary	NOUN
ftr-403	147	13	in	in	ADP
ftr-403	147	14	country	country	NOUN
ftr-403	147	15	f	f	PROPN
ftr-403	147	16	,	,	PUNCT
ftr-403	147	17	fc	fc	PROPN
ftr-403	147	18	,	,	PUNCT
ftr-403	147	19	which	which	PRON
ftr-403	147	20	produces	produce	VERB
ftr-403	147	21	and	and	CCONJ
ftr-403	147	22	sell	sell	VERB
ftr-403	147	23	goods	good	NOUN
ftr-403	147	24	in	in	ADP
ftr-403	147	25	country	country	NOUN
ftr-403	147	26	f.	f.	PROPN
ftr-403	147	27	a	a	DET
ftr-403	147	28	u.s	u.s	PROPN
ftr-403	147	29	.	.	PROPN
ftr-403	147	30	tax	tax	NOUN
ftr-403	147	31	on	on	ADP
ftr-403	147	32	fc	fc	PROPN
ftr-403	147	33	’s	’s	PART
ftr-403	147	34	undistributed	undistributed	ADJ
ftr-403	147	35	profits	profit	NOUN
ftr-403	147	36	,	,	PUNCT
ftr-403	147	37	imposed	impose	VERB
ftr-403	147	38	on	on	ADP
ftr-403	147	39	x	x	PROPN
ftr-403	147	40	corp	corp	PROPN
ftr-403	147	41	.	.	PROPN
ftr-403	147	42	,	,	PUNCT
ftr-403	147	43	would	would	AUX
ftr-403	147	44	affect	affect	VERB
ftr-403	147	45	x	x	X
ftr-403	147	46	’s	’s	PART
ftr-403	147	47	competitive	competitive	ADJ
ftr-403	147	48	position	position	NOUN
ftr-403	147	49	in	in	ADP
ftr-403	147	50	country	country	NOUN
ftr-403	147	51	f	f	PROPN
ftr-403	148	1	only	only	ADV
ftr-403	148	2	if	if	SCONJ
ftr-403	148	3	it	it	PRON
ftr-403	148	4	were	be	AUX
ftr-403	148	5	to	to	PART
ftr-403	148	6	be	be	AUX
ftr-403	148	7	reflected	reflect	VERB
ftr-403	148	8	in	in	ADP
ftr-403	148	9	lower	low	ADJ
ftr-403	148	10	wages	wage	NOUN
ftr-403	148	11	paid	pay	VERB
ftr-403	148	12	or	or	CCONJ
ftr-403	148	13	higher	high	ADJ
ftr-403	148	14	prices	price	NOUN
ftr-403	148	15	charged	charge	VERB
ftr-403	148	16	by	by	ADP
ftr-403	148	17	fc	fc	PROPN
ftr-403	148	18	because	because	SCONJ
ftr-403	148	19	,	,	PUNCT
ftr-403	148	20	in	in	ADP
ftr-403	148	21	country	country	NOUN
ftr-403	148	22	f	f	NOUN
ftr-403	148	23	,	,	PUNCT
ftr-403	148	24	x	x	X
ftr-403	148	25	and	and	CCONJ
ftr-403	148	26	fc	fc	X
ftr-403	148	27	only	only	ADV
ftr-403	148	28	compete	compete	VERB
ftr-403	148	29	in	in	ADP
ftr-403	148	30	the	the	DET
ftr-403	148	31	markets	market	NOUN
ftr-403	148	32	for	for	ADP
ftr-403	148	33	labor	labor	NOUN
ftr-403	148	34	and	and	CCONJ
ftr-403	148	35	goods	good	NOUN
ftr-403	148	36	.	.	PUNCT
ftr-403	149	1	on	on	ADP
ftr-403	149	2	the	the	DET
ftr-403	149	3	other	other	ADJ
ftr-403	149	4	hand	hand	NOUN
ftr-403	149	5	,	,	PUNCT
ftr-403	149	6	if	if	SCONJ
ftr-403	149	7	the	the	DET
ftr-403	149	8	tax	tax	NOUN
ftr-403	149	9	only	only	ADV
ftr-403	149	10	impacts	impact	VERB
ftr-403	149	11	corporate	corporate	ADJ
ftr-403	149	12	profits	profit	NOUN
ftr-403	149	13	,	,	PUNCT
ftr-403	149	14	it	it	PRON
ftr-403	149	15	only	only	ADV
ftr-403	149	16	affects	affect	VERB
ftr-403	149	17	x	x	X
ftr-403	149	18	’s	’s	ADJ
ftr-403	149	19	ability	ability	NOUN
ftr-403	149	20	to	to	PART
ftr-403	149	21	compete	compete	VERB
ftr-403	149	22	in	in	ADP
ftr-403	149	23	the	the	DET
ftr-403	149	24	markets	market	NOUN
ftr-403	149	25	for	for	ADP
ftr-403	149	26	capital	capital	NOUN
ftr-403	149	27	,	,	PUNCT
ftr-403	149	28	and	and	CCONJ
ftr-403	149	29	if	if	SCONJ
ftr-403	149	30	x	x	PRON
ftr-403	149	31	and	and	CCONJ
ftr-403	149	32	fc	fc	AUX
ftr-403	149	33	obtain	obtain	VERB
ftr-403	149	34	their	their	PRON
ftr-403	149	35	equity	equity	NOUN
ftr-403	149	36	capital	capital	NOUN
ftr-403	149	37	in	in	ADP
ftr-403	149	38	the	the	DET
ftr-403	149	39	united	united	PROPN
ftr-403	149	40	states	states	PROPN
ftr-403	149	41	,	,	PUNCT
ftr-403	149	42	the	the	DET
ftr-403	149	43	tax	tax	NOUN
ftr-403	149	44	has	have	VERB
ftr-403	149	45	no	no	DET
ftr-403	149	46	effect	effect	NOUN
ftr-403	149	47	on	on	ADP
ftr-403	149	48	the	the	DET
ftr-403	149	49	competitive	competitive	ADJ
ftr-403	149	50	position	position	NOUN
ftr-403	149	51	of	of	ADP
ftr-403	149	52	x	x	PUNCT
ftr-403	149	53	or	or	CCONJ
ftr-403	149	54	fc	fc	PROPN
ftr-403	149	55	in	in	ADP
ftr-403	149	56	country	country	PROPN
ftr-403	149	57	f.	f.	PROPN
ftr-403	149	58	classical	classical	ADJ
ftr-403	149	59	economists	economist	NOUN
ftr-403	149	60	believed	believe	VERB
ftr-403	149	61	that	that	SCONJ
ftr-403	149	62	taxes	taxis	NOUN
ftr-403	149	63	on	on	ADP
ftr-403	149	64	corporate	corporate	ADJ
ftr-403	149	65	profits	profit	NOUN
ftr-403	149	66	are	be	AUX
ftr-403	149	67	borne	bear	VERB
ftr-403	149	68	by	by	ADP
ftr-403	149	69	shareholders	shareholder	NOUN
ftr-403	149	70	alone	alone	ADV
ftr-403	149	71	,	,	PUNCT
ftr-403	149	72	but	but	CCONJ
ftr-403	149	73	modern	modern	ADJ
ftr-403	149	74	economists	economist	NOUN
ftr-403	149	75	have	have	AUX
ftr-403	149	76	entertained	entertain	VERB
ftr-403	149	77	the	the	DET
ftr-403	149	78	possibility	possibility	NOUN
ftr-403	149	79	of	of	ADP
ftr-403	149	80	these	these	DET
ftr-403	149	81	taxes	taxis	NOUN
ftr-403	149	82	being	be	AUX
ftr-403	149	83	borne	bear	VERB
ftr-403	149	84	,	,	PUNCT
ftr-403	149	85	to	to	ADP
ftr-403	149	86	some	some	DET
ftr-403	149	87	extent	extent	NOUN
ftr-403	149	88	,	,	PUNCT
ftr-403	149	89	by	by	ADP
ftr-403	149	90	labor	labor	NOUN
ftr-403	149	91	and	and	CCONJ
ftr-403	149	92	consumers	consumer	NOUN
ftr-403	149	93	as	as	ADV
ftr-403	149	94	well	well	ADV
ftr-403	149	95	.	.	PUNCT
ftr-403	150	1	neither	neither	PRON
ftr-403	150	2	theory	theory	NOUN
ftr-403	150	3	or	or	CCONJ
ftr-403	150	4	empirical	empirical	ADJ
ftr-403	150	5	analysis	analysis	NOUN
ftr-403	150	6	has	have	AUX
ftr-403	150	7	,	,	PUNCT
ftr-403	150	8	however	however	ADV
ftr-403	150	9	,	,	PUNCT
ftr-403	150	10	yielded	yield	VERB
ftr-403	150	11	a	a	DET
ftr-403	150	12	definitive	definitive	ADJ
ftr-403	150	13	answer	answer	NOUN
ftr-403	150	14	to	to	ADP
ftr-403	150	15	the	the	DET
ftr-403	150	16	question	question	NOUN
ftr-403	150	17	.	.	PUNCT
ftr-403	151	1	19	19	NUM
ftr-403	151	2	.	.	PUNCT
ftr-403	151	3	irc	irc	AUX
ftr-403	151	4	§	§	PROPN
ftr-403	151	5	953	953	NUM
ftr-403	151	6	,	,	PUNCT
ftr-403	151	7	discussed	discuss	VERB
ftr-403	151	8	in	in	ADP
ftr-403	151	9	bittker	bittker	NOUN
ftr-403	151	10	&	&	CCONJ
ftr-403	151	11	lokken	lokken	PROPN
ftr-403	151	12	,	,	PUNCT
ftr-403	151	13	supra	supra	PROPN
ftr-403	151	14	note	note	PROPN
ftr-403	151	15	3	3	NUM
ftr-403	151	16	,	,	PUNCT
ftr-403	151	17	¶	¶	PROPN
ftr-403	151	18	69.3	69.3	NUM
ftr-403	151	19	.	.	PUNCT
ftr-403	152	1	20	20	NUM
ftr-403	152	2	.	.	PUNCT
ftr-403	153	1	irc	irc	PROPN
ftr-403	153	2	§	§	PROPN
ftr-403	153	3	954(c	954(c	PROPN
ftr-403	153	4	)	)	PUNCT
ftr-403	153	5	,	,	PUNCT
ftr-403	153	6	discussed	discuss	VERB
ftr-403	153	7	in	in	ADP
ftr-403	153	8	bittker	bittker	NOUN
ftr-403	153	9	&	&	CCONJ
ftr-403	153	10	lokken	lokken	PROPN
ftr-403	153	11	,	,	PUNCT
ftr-403	153	12	supra	supra	PROPN
ftr-403	153	13	note	note	PROPN
ftr-403	153	14	3	3	NUM
ftr-403	153	15	,	,	PUNCT
ftr-403	153	16	¶	¶	NOUN
ftr-403	153	17	69.4	69.4	NUM
ftr-403	153	18	.	.	PUNCT
ftr-403	154	1	21	21	NUM
ftr-403	154	2	.	.	PUNCT
ftr-403	154	3	irc	irc	PROPN
ftr-403	154	4	§	§	PROPN
ftr-403	154	5	954(d	954(d	PROPN
ftr-403	154	6	)	)	PUNCT
ftr-403	154	7	,	,	PUNCT
ftr-403	154	8	discussed	discuss	VERB
ftr-403	154	9	in	in	ADP
ftr-403	154	10	bittker	bittker	NOUN
ftr-403	154	11	&	&	CCONJ
ftr-403	154	12	lokken	lokken	PROPN
ftr-403	154	13	,	,	PUNCT
ftr-403	154	14	supra	supra	PROPN
ftr-403	154	15	note	note	PROPN
ftr-403	154	16	3	3	NUM
ftr-403	154	17	,	,	PUNCT
ftr-403	154	18	¶	¶	NOUN
ftr-403	154	19	69.5	69.5	NUM
ftr-403	154	20	.	.	PUNCT
ftr-403	155	1	a	a	DET
ftr-403	155	2	common	common	ADJ
ftr-403	155	3	theme	theme	NOUN
ftr-403	155	4	in	in	ADP
ftr-403	155	5	all	all	PRON
ftr-403	155	6	of	of	ADP
ftr-403	155	7	these	these	DET
ftr-403	155	8	explanations	explanation	NOUN
ftr-403	155	9	is	be	AUX
ftr-403	155	10	that	that	SCONJ
ftr-403	155	11	the	the	DET
ftr-403	155	12	intended	intended	ADJ
ftr-403	155	13	target	target	NOUN
ftr-403	155	14	of	of	ADP
ftr-403	155	15	subpart	subpart	PROPN
ftr-403	155	16	f	f	PROPN
ftr-403	155	17	is	be	AUX
ftr-403	155	18	not	not	PART
ftr-403	155	19	low	low	ADJ
ftr-403	155	20	foreign	foreign	ADJ
ftr-403	155	21	tax	tax	NOUN
ftr-403	155	22	rates	rate	NOUN
ftr-403	155	23	.	.	PUNCT
ftr-403	156	1	if	if	SCONJ
ftr-403	156	2	a	a	DET
ftr-403	156	3	cfc	cfc	NOUN
ftr-403	156	4	is	be	AUX
ftr-403	156	5	actively	actively	ADV
ftr-403	156	6	engaged	engage	VERB
ftr-403	156	7	in	in	ADP
ftr-403	156	8	business	business	NOUN
ftr-403	156	9	in	in	ADP
ftr-403	156	10	a	a	DET
ftr-403	156	11	low	low	ADJ
ftr-403	156	12	-	-	PUNCT
ftr-403	156	13	tax	tax	NOUN
ftr-403	156	14	country	country	NOUN
ftr-403	156	15	,	,	PUNCT
ftr-403	156	16	income	income	NOUN
ftr-403	156	17	of	of	ADP
ftr-403	156	18	this	this	DET
ftr-403	156	19	business	business	NOUN
ftr-403	156	20	is	be	AUX
ftr-403	156	21	not	not	PART
ftr-403	156	22	usually	usually	ADV
ftr-403	156	23	subpart	subpart	NOUN
ftr-403	156	24	f	f	PROPN
ftr-403	156	25	income	income	NOUN
ftr-403	156	26	.	.	PUNCT
ftr-403	157	1	the	the	DET
ftr-403	157	2	intended	intend	VERB
ftr-403	157	3	target	target	NOUN
ftr-403	157	4	is	be	AUX
ftr-403	157	5	instead	instead	ADV
ftr-403	157	6	income	income	NOUN
ftr-403	157	7	that	that	PRON
ftr-403	157	8	has	have	AUX
ftr-403	157	9	been	be	AUX
ftr-403	157	10	channeled	channel	VERB
ftr-403	157	11	into	into	ADP
ftr-403	157	12	a	a	DET
ftr-403	157	13	low	low	ADJ
ftr-403	157	14	-	-	PUNCT
ftr-403	157	15	tax	tax	NOUN
ftr-403	157	16	environment	environment	NOUN
ftr-403	157	17	that	that	PRON
ftr-403	157	18	has	have	VERB
ftr-403	157	19	no	no	DET
ftr-403	157	20	substantial	substantial	ADJ
ftr-403	157	21	economic	economic	ADJ
ftr-403	157	22	connection	connection	NOUN
ftr-403	157	23	with	with	ADP
ftr-403	157	24	the	the	DET
ftr-403	157	25	income	income	NOUN
ftr-403	157	26	.	.	PUNCT
ftr-403	158	1	two	two	NUM
ftr-403	158	2	categories	category	NOUN
ftr-403	158	3	of	of	ADP
ftr-403	158	4	cfc	cfc	PROPN
ftr-403	158	5	earnings	earning	NOUN
ftr-403	158	6	are	be	AUX
ftr-403	158	7	taxed	tax	VERB
ftr-403	158	8	directly	directly	ADV
ftr-403	158	9	to	to	ADP
ftr-403	158	10	u.s	u.s	PROPN
ftr-403	158	11	.	.	PROPN
ftr-403	158	12	shareholders	shareholder	NOUN
ftr-403	158	13	:	:	PUNCT
ftr-403	158	14	subpart	subpart	NOUN
ftr-403	158	15	f	f	PROPN
ftr-403	158	16	income	income	NOUN
ftr-403	158	17	and	and	CCONJ
ftr-403	158	18	earnings	earning	NOUN
ftr-403	158	19	invested	invest	VERB
ftr-403	158	20	in	in	ADP
ftr-403	158	21	u.s	u.s	PROPN
ftr-403	158	22	.	.	PROPN
ftr-403	158	23	property	property	NOUN
ftr-403	158	24	.	.	PUNCT
ftr-403	159	1	subpart	subpart	NOUN
ftr-403	159	2	f	f	PROPN
ftr-403	159	3	income	income	NOUN
ftr-403	159	4	is	be	AUX
ftr-403	159	5	principally	principally	ADV
ftr-403	159	6	a	a	DET
ftr-403	159	7	collection	collection	NOUN
ftr-403	159	8	of	of	ADP
ftr-403	159	9	types	type	NOUN
ftr-403	159	10	of	of	ADP
ftr-403	159	11	income	income	NOUN
ftr-403	159	12	that	that	PRON
ftr-403	159	13	congress	congress	PROPN
ftr-403	159	14	found	find	VERB
ftr-403	159	15	susceptible	susceptible	ADJ
ftr-403	159	16	to	to	ADP
ftr-403	159	17	tax	tax	NOUN
ftr-403	159	18	haven	haven	NOUN
ftr-403	159	19	manipulation	manipulation	NOUN
ftr-403	159	20	,	,	PUNCT
ftr-403	159	21	including	include	VERB
ftr-403	159	22	the	the	DET
ftr-403	159	23	following	following	NOUN
ftr-403	159	24	:	:	PUNCT
ftr-403	159	25	1	1	X
ftr-403	159	26	.	.	X
ftr-403	159	27	income	income	NOUN
ftr-403	159	28	from	from	ADP
ftr-403	159	29	insuring	insure	VERB
ftr-403	159	30	risks	risk	NOUN
ftr-403	159	31	outside	outside	ADP
ftr-403	159	32	the	the	DET
ftr-403	159	33	cfc	cfc	PROPN
ftr-403	159	34	’s	’s	PART
ftr-403	159	35	country	country	NOUN
ftr-403	159	36	of	of	ADP
ftr-403	159	37	incorporation.19	incorporation.19	NOUN
ftr-403	159	38	2	2	NUM
ftr-403	159	39	.	.	PUNCT
ftr-403	159	40	passive	passive	ADJ
ftr-403	159	41	income	income	NOUN
ftr-403	159	42	,	,	PUNCT
ftr-403	159	43	which	which	PRON
ftr-403	159	44	the	the	DET
ftr-403	159	45	statute	statute	NOUN
ftr-403	159	46	refers	refer	VERB
ftr-403	159	47	to	to	ADP
ftr-403	159	48	as	as	ADP
ftr-403	159	49	foreign	foreign	ADJ
ftr-403	159	50	personal	personal	ADJ
ftr-403	159	51	holding	hold	VERB
ftr-403	159	52	company	company	NOUN
ftr-403	159	53	(	(	PUNCT
ftr-403	159	54	fphc	fphc	NOUN
ftr-403	159	55	)	)	PUNCT
ftr-403	159	56	income	income	NOUN
ftr-403	159	57	,	,	PUNCT
ftr-403	159	58	including	include	VERB
ftr-403	159	59	dividends	dividend	NOUN
ftr-403	159	60	,	,	PUNCT
ftr-403	159	61	interest	interest	NOUN
ftr-403	159	62	,	,	PUNCT
ftr-403	159	63	royalties	royalty	NOUN
ftr-403	159	64	,	,	PUNCT
ftr-403	159	65	rents	rent	NOUN
ftr-403	159	66	,	,	PUNCT
ftr-403	159	67	net	net	ADJ
ftr-403	159	68	gains	gain	NOUN
ftr-403	159	69	on	on	ADP
ftr-403	159	70	sales	sale	NOUN
ftr-403	159	71	and	and	CCONJ
ftr-403	159	72	exchanges	exchange	NOUN
ftr-403	159	73	of	of	ADP
ftr-403	159	74	property	property	NOUN
ftr-403	159	75	productive	productive	NOUN
ftr-403	159	76	of	of	ADP
ftr-403	159	77	passive	passive	ADJ
ftr-403	159	78	income	income	NOUN
ftr-403	159	79	,	,	PUNCT
ftr-403	159	80	net	net	ADJ
ftr-403	159	81	gains	gain	NOUN
ftr-403	159	82	from	from	ADP
ftr-403	159	83	commodities	commodity	NOUN
ftr-403	159	84	transactions	transaction	NOUN
ftr-403	159	85	,	,	PUNCT
ftr-403	159	86	net	net	ADJ
ftr-403	159	87	foreign	foreign	ADJ
ftr-403	159	88	currency	currency	NOUN
ftr-403	159	89	gains	gain	NOUN
ftr-403	159	90	,	,	PUNCT
ftr-403	159	91	and	and	CCONJ
ftr-403	159	92	income	income	NOUN
ftr-403	159	93	from	from	ADP
ftr-403	159	94	notional	notional	ADJ
ftr-403	159	95	principal	principal	NOUN
ftr-403	159	96	contracts.20	contracts.20	PROPN
ftr-403	159	97	3	3	X
ftr-403	159	98	.	.	PUNCT
ftr-403	159	99	income	income	NOUN
ftr-403	159	100	from	from	ADP
ftr-403	159	101	sales	sale	NOUN
ftr-403	159	102	of	of	ADP
ftr-403	159	103	goods	good	NOUN
ftr-403	159	104	purchased	purchase	VERB
ftr-403	159	105	from	from	ADP
ftr-403	159	106	or	or	CCONJ
ftr-403	159	107	sold	sell	VERB
ftr-403	159	108	to	to	ADP
ftr-403	159	109	or	or	CCONJ
ftr-403	159	110	on	on	ADP
ftr-403	159	111	behalf	behalf	NOUN
ftr-403	159	112	of	of	ADP
ftr-403	159	113	related	related	ADJ
ftr-403	159	114	persons	person	NOUN
ftr-403	159	115	if	if	SCONJ
ftr-403	159	116	the	the	DET
ftr-403	159	117	goods	good	NOUN
ftr-403	159	118	are	be	AUX
ftr-403	159	119	neither	neither	CCONJ
ftr-403	159	120	produced	produce	VERB
ftr-403	159	121	nor	nor	CCONJ
ftr-403	159	122	sold	sell	VERB
ftr-403	159	123	for	for	ADP
ftr-403	159	124	use	use	NOUN
ftr-403	159	125	in	in	ADP
ftr-403	159	126	the	the	DET
ftr-403	159	127	country	country	NOUN
ftr-403	159	128	in	in	ADP
ftr-403	159	129	which	which	PRON
ftr-403	159	130	the	the	DET
ftr-403	159	131	cfc	cfc	NOUN
ftr-403	159	132	is	be	AUX
ftr-403	159	133	organized.21	organized.21	PROPN
ftr-403	159	134	194	194	NUM
ftr-403	159	135	florida	florida	PROPN
ftr-403	159	136	tax	tax	NOUN
ftr-403	160	1	[	[	X
ftr-403	160	2	vol7:3	vol7:3	PROPN
ftr-403	160	3	22	22	NUM
ftr-403	160	4	.	.	PUNCT
ftr-403	161	1	irc	irc	PROPN
ftr-403	161	2	§	§	PROPN
ftr-403	161	3	954(e	954(e	PROPN
ftr-403	161	4	)	)	PUNCT
ftr-403	161	5	,	,	PUNCT
ftr-403	161	6	(	(	PUNCT
ftr-403	161	7	before	before	ADP
ftr-403	161	8	repeal	repeal	NOUN
ftr-403	161	9	in	in	ADP
ftr-403	161	10	2004	2004	NUM
ftr-403	161	11	by	by	ADP
ftr-403	161	12	pub	pub	NOUN
ftr-403	161	13	.	.	PUNCT
ftr-403	162	1	l.	l.	PROPN
ftr-403	162	2	no	no	INTJ
ftr-403	162	3	.	.	PROPN
ftr-403	163	1	108	108	NUM
ftr-403	163	2	-	-	SYM
ftr-403	163	3	357	357	NUM
ftr-403	163	4	,	,	PUNCT
ftr-403	163	5	§	§	PROPN
ftr-403	163	6	415	415	NUM
ftr-403	163	7	,	,	PUNCT
ftr-403	163	8	118	118	NUM
ftr-403	163	9	stat	stat	NOUN
ftr-403	163	10	.	.	PUNCT
ftr-403	164	1	1418	1418	NUM
ftr-403	164	2	)	)	PUNCT
ftr-403	165	1	,	,	PUNCT
ftr-403	165	2	discussed	discuss	VERB
ftr-403	165	3	in	in	ADP
ftr-403	165	4	bittker	bittker	NOUN
ftr-403	165	5	&	&	CCONJ
ftr-403	165	6	lokken	lokken	PROPN
ftr-403	165	7	,	,	PUNCT
ftr-403	165	8	supra	supra	PROPN
ftr-403	165	9	note	note	PROPN
ftr-403	165	10	3	3	NUM
ftr-403	165	11	,	,	PUNCT
ftr-403	165	12	¶	¶	PROPN
ftr-403	165	13	69.6	69.6	NUM
ftr-403	165	14	.	.	PUNCT
ftr-403	166	1	23	23	NUM
ftr-403	166	2	.	.	PUNCT
ftr-403	167	1	irc	irc	PROPN
ftr-403	167	2	§	§	PROPN
ftr-403	167	3	954(f	954(f	PROPN
ftr-403	167	4	)	)	PUNCT
ftr-403	167	5	,	,	PUNCT
ftr-403	167	6	discussed	discuss	VERB
ftr-403	167	7	in	in	ADP
ftr-403	167	8	bittker	bittker	NOUN
ftr-403	167	9	&	&	CCONJ
ftr-403	167	10	lokken	lokken	PROPN
ftr-403	167	11	,	,	PUNCT
ftr-403	167	12	supra	supra	PROPN
ftr-403	167	13	note	note	PROPN
ftr-403	167	14	3	3	NUM
ftr-403	167	15	,	,	PUNCT
ftr-403	167	16	¶	¶	NOUN
ftr-403	167	17	69.7	69.7	NUM
ftr-403	167	18	.	.	PUNCT
ftr-403	168	1	24	24	NUM
ftr-403	168	2	.	.	PUNCT
ftr-403	168	3	irc	irc	AUX
ftr-403	168	4	§	§	PROPN
ftr-403	168	5	954(g	954(g	PROPN
ftr-403	168	6	)	)	PUNCT
ftr-403	168	7	,	,	PUNCT
ftr-403	168	8	discussed	discuss	VERB
ftr-403	168	9	in	in	ADP
ftr-403	168	10	bittker	bittker	NOUN
ftr-403	168	11	&	&	CCONJ
ftr-403	168	12	lokken	lokken	PROPN
ftr-403	168	13	,	,	PUNCT
ftr-403	168	14	supra	supra	PROPN
ftr-403	168	15	note	note	PROPN
ftr-403	168	16	3	3	NUM
ftr-403	168	17	,	,	PUNCT
ftr-403	168	18	¶	¶	PROPN
ftr-403	168	19	69.8	69.8	NUM
ftr-403	168	20	.	.	PUNCT
ftr-403	169	1	25	25	NUM
ftr-403	169	2	.	.	PUNCT
ftr-403	170	1	irc	irc	PROPN
ftr-403	170	2	§	§	PROPN
ftr-403	170	3	952(a	952(a	PROPN
ftr-403	170	4	)	)	PUNCT
ftr-403	170	5	,	,	PUNCT
ftr-403	170	6	discussed	discuss	VERB
ftr-403	170	7	in	in	ADP
ftr-403	170	8	bittker	bittker	NOUN
ftr-403	170	9	&	&	CCONJ
ftr-403	170	10	lokken	lokken	PROPN
ftr-403	170	11	,	,	PUNCT
ftr-403	170	12	supra	supra	PROPN
ftr-403	170	13	note	note	PROPN
ftr-403	170	14	3	3	NUM
ftr-403	170	15	,	,	PUNCT
ftr-403	170	16	¶	¶	NOUN
ftr-403	170	17	69.10	69.10	NUM
ftr-403	170	18	.	.	PUNCT
ftr-403	171	1	26	26	NUM
ftr-403	171	2	.	.	PUNCT
ftr-403	171	3	irc	irc	AUX
ftr-403	171	4	§	§	PROPN
ftr-403	171	5	§	§	PROPN
ftr-403	171	6	952(a	952(a	PROPN
ftr-403	171	7	)	)	PUNCT
ftr-403	171	8	,	,	PUNCT
ftr-403	171	9	952(c	952(c	PROPN
ftr-403	171	10	)	)	PUNCT
ftr-403	171	11	,	,	PUNCT
ftr-403	171	12	discussed	discuss	VERB
ftr-403	171	13	in	in	ADP
ftr-403	171	14	bittker	bittker	NOUN
ftr-403	171	15	&	&	CCONJ
ftr-403	171	16	lokken	lokken	PROPN
ftr-403	171	17	,	,	PUNCT
ftr-403	171	18	supra	supra	PROPN
ftr-403	171	19	note	note	PROPN
ftr-403	171	20	3	3	NUM
ftr-403	171	21	,	,	PUNCT
ftr-403	171	22	¶	¶	NOUN
ftr-403	171	23	69.10	69.10	NUM
ftr-403	171	24	.	.	PUNCT
ftr-403	172	1	27	27	NUM
ftr-403	172	2	.	.	PUNCT
ftr-403	173	1	irc	irc	VERB
ftr-403	173	2	§	§	PROPN
ftr-403	173	3	§	§	PROPN
ftr-403	173	4	951(a)(1)(b	951(a)(1)(b	PROPN
ftr-403	173	5	)	)	PUNCT
ftr-403	173	6	,	,	PUNCT
ftr-403	173	7	956	956	NUM
ftr-403	173	8	,	,	PUNCT
ftr-403	173	9	discussed	discuss	VERB
ftr-403	173	10	in	in	ADP
ftr-403	173	11	bittker	bittker	NOUN
ftr-403	173	12	&	&	CCONJ
ftr-403	173	13	lokken	lokken	PROPN
ftr-403	173	14	,	,	PUNCT
ftr-403	173	15	supra	supra	PROPN
ftr-403	173	16	note	note	PROPN
ftr-403	173	17	3	3	NUM
ftr-403	173	18	,	,	PUNCT
ftr-403	173	19	¶	¶	PROPN
ftr-403	173	20	69.11	69.11	NUM
ftr-403	173	21	.	.	PUNCT
ftr-403	174	1	28	28	NUM
ftr-403	174	2	.	.	PUNCT
ftr-403	175	1	irc	irc	AUX
ftr-403	175	2	§	§	PROPN
ftr-403	175	3	1248	1248	NUM
ftr-403	175	4	,	,	PUNCT
ftr-403	175	5	discussed	discuss	VERB
ftr-403	175	6	in	in	ADP
ftr-403	175	7	bittker	bittker	NOUN
ftr-403	175	8	&	&	CCONJ
ftr-403	175	9	lokken	lokken	PROPN
ftr-403	175	10	,	,	PUNCT
ftr-403	175	11	supra	supra	PROPN
ftr-403	175	12	note	note	PROPN
ftr-403	175	13	3	3	NUM
ftr-403	175	14	,	,	PUNCT
ftr-403	175	15	¶	¶	PROPN
ftr-403	175	16	69.14	69.14	NUM
ftr-403	175	17	.	.	PROPN
ftr-403	176	1	29	29	NUM
ftr-403	176	2	.	.	PUNCT
ftr-403	177	1	for	for	ADP
ftr-403	177	2	a	a	DET
ftr-403	177	3	survey	survey	NOUN
ftr-403	177	4	of	of	ADP
ftr-403	177	5	cfc	cfc	PROPN
ftr-403	177	6	legislation	legislation	NOUN
ftr-403	177	7	as	as	ADP
ftr-403	177	8	of	of	ADP
ftr-403	177	9	2001	2001	NUM
ftr-403	177	10	and	and	CCONJ
ftr-403	177	11	1997	1997	NUM
ftr-403	177	12	,	,	PUNCT
ftr-403	177	13	see	see	VERB
ftr-403	177	14	int’l	int’l	PRON
ftr-403	177	15	fiscal	fiscal	ADJ
ftr-403	177	16	ass’n	ass’n	NOUN
ftr-403	177	17	,	,	PUNCT
ftr-403	177	18	limits	limit	NOUN
ftr-403	177	19	on	on	ADP
ftr-403	177	20	the	the	DET
ftr-403	177	21	use	use	NOUN
ftr-403	177	22	of	of	ADP
ftr-403	177	23	low	low	ADJ
ftr-403	177	24	-	-	PUNCT
ftr-403	177	25	tax	tax	NOUN
ftr-403	177	26	regimes	regime	NOUN
ftr-403	177	27	by	by	ADP
ftr-403	177	28	multinational	multinational	ADJ
ftr-403	177	29	business	business	NOUN
ftr-403	177	30	:	:	PUNCT
ftr-403	177	31	current	current	ADJ
ftr-403	177	32	measures	measure	NOUN
ftr-403	177	33	and	and	CCONJ
ftr-403	177	34	emerging	emerge	VERB
ftr-403	177	35	trends	trend	NOUN
ftr-403	177	36	,	,	PUNCT
ftr-403	177	37	cahiers	cahier	NOUN
ftr-403	177	38	de	de	X
ftr-403	177	39	droit	droit	X
ftr-403	177	40	fiscal	fiscal	ADJ
ftr-403	177	41	int’l	int’l	NOUN
ftr-403	177	42	,	,	PUNCT
ftr-403	177	43	vol	vol	NOUN
ftr-403	177	44	.	.	PUNCT
ftr-403	178	1	lxxxvib	lxxxvib	PROPN
ftr-403	178	2	(	(	PUNCT
ftr-403	178	3	2001	2001	NUM
ftr-403	178	4	)	)	PUNCT
ftr-403	178	5	;	;	PUNCT
ftr-403	178	6	sandler	sandler	NOUN
ftr-403	178	7	,	,	PUNCT
ftr-403	178	8	tax	tax	NOUN
ftr-403	178	9	treaties	treaty	NOUN
ftr-403	178	10	and	and	CCONJ
ftr-403	178	11	controlled	control	VERB
ftr-403	178	12	foreign	foreign	ADJ
ftr-403	178	13	company	company	NOUN
ftr-403	178	14	legislation	legislation	NOUN
ftr-403	178	15	:	:	PUNCT
ftr-403	178	16	pushing	push	VERB
ftr-403	178	17	the	the	DET
ftr-403	178	18	boundaries	boundary	NOUN
ftr-403	178	19	(	(	PUNCT
ftr-403	178	20	kluwer	kluwer	NOUN
ftr-403	178	21	2d	2d	PROPN
ftr-403	178	22	ed	ed	NOUN
ftr-403	178	23	.	.	PROPN
ftr-403	178	24	1998	1998	NUM
ftr-403	178	25	)	)	PUNCT
ftr-403	178	26	.	.	PUNCT
ftr-403	179	1	30	30	NUM
ftr-403	179	2	.	.	PUNCT
ftr-403	180	1	in	in	ADP
ftr-403	180	2	its	its	PRON
ftr-403	180	3	1998	1998	NUM
ftr-403	180	4	report	report	NOUN
ftr-403	180	5	on	on	ADP
ftr-403	180	6	harmful	harmful	ADJ
ftr-403	180	7	tax	tax	NOUN
ftr-403	180	8	competition	competition	NOUN
ftr-403	180	9	,	,	PUNCT
ftr-403	180	10	the	the	DET
ftr-403	180	11	oecd	oecd	PROPN
ftr-403	180	12	suggested	suggest	VERB
ftr-403	180	13	that	that	SCONJ
ftr-403	180	14	countries	country	NOUN
ftr-403	180	15	might	might	AUX
ftr-403	180	16	consider	consider	VERB
ftr-403	180	17	adopting	adopt	VERB
ftr-403	180	18	cfc	cfc	NOUN
ftr-403	180	19	legislation	legislation	NOUN
ftr-403	180	20	as	as	ADP
ftr-403	180	21	a	a	DET
ftr-403	180	22	means	means	NOUN
ftr-403	180	23	of	of	ADP
ftr-403	180	24	defending	defend	VERB
ftr-403	180	25	their	their	PRON
ftr-403	180	26	systems	system	NOUN
ftr-403	180	27	of	of	ADP
ftr-403	180	28	residence	residence	NOUN
ftr-403	180	29	taxation	taxation	NOUN
ftr-403	180	30	against	against	ADP
ftr-403	180	31	erosion	erosion	NOUN
ftr-403	180	32	by	by	ADP
ftr-403	180	33	tax	tax	NOUN
ftr-403	180	34	haven	haven	NOUN
ftr-403	180	35	schemes	scheme	NOUN
ftr-403	180	36	.	.	PUNCT
ftr-403	181	1	organisation	organisation	NOUN
ftr-403	181	2	for	for	ADP
ftr-403	181	3	economic	economic	ADJ
ftr-403	181	4	cooperation	cooperation	NOUN
ftr-403	181	5	and	and	CCONJ
ftr-403	181	6	development	development	NOUN
ftr-403	181	7	,	,	PUNCT
ftr-403	181	8	harmful	harmful	ADJ
ftr-403	181	9	tax	tax	NOUN
ftr-403	181	10	competition	competition	NOUN
ftr-403	181	11	:	:	PUNCT
ftr-403	181	12	an	an	DET
ftr-403	181	13	emerging	emerge	VERB
ftr-403	181	14	global	global	ADJ
ftr-403	181	15	issue	issue	NOUN
ftr-403	181	16	(	(	PUNCT
ftr-403	181	17	oecd	oecd	PROPN
ftr-403	181	18	1998	1998	NUM
ftr-403	181	19	)	)	PUNCT
ftr-403	181	20	.	.	PUNCT
ftr-403	182	1	several	several	ADJ
ftr-403	182	2	countries	country	NOUN
ftr-403	182	3	have	have	AUX
ftr-403	182	4	since	since	SCONJ
ftr-403	182	5	adopted	adopt	VERB
ftr-403	182	6	cfc	cfc	NOUN
ftr-403	182	7	legislation	legislation	NOUN
ftr-403	182	8	,	,	PUNCT
ftr-403	182	9	at	at	ADP
ftr-403	182	10	least	least	ADJ
ftr-403	182	11	partially	partially	ADV
ftr-403	182	12	in	in	ADP
ftr-403	182	13	response	response	NOUN
ftr-403	182	14	to	to	ADP
ftr-403	182	15	the	the	DET
ftr-403	182	16	oecd	oecd	PROPN
ftr-403	182	17	report	report	NOUN
ftr-403	182	18	.	.	PUNCT
ftr-403	183	1	4	4	X
ftr-403	183	2	.	.	X
ftr-403	183	3	income	income	NOUN
ftr-403	183	4	from	from	ADP
ftr-403	183	5	services	service	NOUN
ftr-403	183	6	performed	perform	VERB
ftr-403	183	7	for	for	ADP
ftr-403	183	8	or	or	CCONJ
ftr-403	183	9	on	on	ADP
ftr-403	183	10	behalf	behalf	NOUN
ftr-403	183	11	of	of	ADP
ftr-403	183	12	a	a	DET
ftr-403	183	13	related	related	ADJ
ftr-403	183	14	person	person	NOUN
ftr-403	183	15	outside	outside	ADP
ftr-403	183	16	of	of	ADP
ftr-403	183	17	the	the	DET
ftr-403	183	18	country	country	NOUN
ftr-403	183	19	under	under	ADP
ftr-403	183	20	the	the	DET
ftr-403	183	21	laws	law	NOUN
ftr-403	183	22	of	of	ADP
ftr-403	183	23	which	which	PRON
ftr-403	183	24	the	the	DET
ftr-403	183	25	cfc	cfc	NOUN
ftr-403	183	26	is	be	AUX
ftr-403	183	27	organized.22	organized.22	NOUN
ftr-403	183	28	5	5	NUM
ftr-403	183	29	.	.	PUNCT
ftr-403	183	30	income	income	NOUN
ftr-403	183	31	from	from	ADP
ftr-403	183	32	shipping	ship	VERB
ftr-403	183	33	operations	operation	NOUN
ftr-403	183	34	in	in	ADP
ftr-403	183	35	foreign	foreign	ADJ
ftr-403	183	36	commerce.23	commerce.23	PROPN
ftr-403	183	37	6	6	NUM
ftr-403	183	38	.	.	PUNCT
ftr-403	183	39	income	income	NOUN
ftr-403	183	40	from	from	ADP
ftr-403	183	41	processing	processing	NOUN
ftr-403	183	42	,	,	PUNCT
ftr-403	183	43	transporting	transporting	ADJ
ftr-403	183	44	,	,	PUNCT
ftr-403	183	45	or	or	CCONJ
ftr-403	183	46	distributing	distribute	VERB
ftr-403	183	47	oil	oil	NOUN
ftr-403	183	48	or	or	CCONJ
ftr-403	183	49	gas.24	gas.24	NOUN
ftr-403	183	50	also	also	ADV
ftr-403	183	51	,	,	PUNCT
ftr-403	183	52	income	income	NOUN
ftr-403	183	53	of	of	ADP
ftr-403	183	54	any	any	DET
ftr-403	183	55	character	character	NOUN
ftr-403	183	56	may	may	AUX
ftr-403	183	57	be	be	AUX
ftr-403	183	58	subpart	subpart	PROPN
ftr-403	183	59	f	f	PROPN
ftr-403	183	60	income	income	NOUN
ftr-403	183	61	if	if	SCONJ
ftr-403	183	62	the	the	DET
ftr-403	183	63	cfc	cfc	NOUN
ftr-403	183	64	engages	engage	VERB
ftr-403	183	65	in	in	ADP
ftr-403	183	66	certain	certain	ADJ
ftr-403	183	67	activities	activity	NOUN
ftr-403	183	68	proscribed	proscribe	VERB
ftr-403	183	69	by	by	ADP
ftr-403	183	70	congress	congress	PROPN
ftr-403	183	71	,	,	PUNCT
ftr-403	183	72	such	such	ADJ
ftr-403	183	73	as	as	ADP
ftr-403	183	74	paying	pay	VERB
ftr-403	183	75	illegal	illegal	ADJ
ftr-403	183	76	bribes	bribe	NOUN
ftr-403	183	77	or	or	CCONJ
ftr-403	183	78	kickbacks	kickback	NOUN
ftr-403	183	79	,	,	PUNCT
ftr-403	183	80	participating	participate	VERB
ftr-403	183	81	in	in	ADP
ftr-403	183	82	an	an	DET
ftr-403	183	83	international	international	ADJ
ftr-403	183	84	boycott	boycott	NOUN
ftr-403	183	85	,	,	PUNCT
ftr-403	183	86	or	or	CCONJ
ftr-403	183	87	doing	do	VERB
ftr-403	183	88	business	business	NOUN
ftr-403	183	89	in	in	ADP
ftr-403	183	90	a	a	DET
ftr-403	183	91	country	country	NOUN
ftr-403	183	92	on	on	ADP
ftr-403	183	93	bad	bad	ADJ
ftr-403	183	94	terms	term	NOUN
ftr-403	183	95	with	with	ADP
ftr-403	183	96	the	the	DET
ftr-403	183	97	united	united	PROPN
ftr-403	183	98	states	states	PROPN
ftr-403	183	99	.	.	PUNCT
ftr-403	184	1	subpart	subpart	PROPN
ftr-403	184	2	f	f	PROPN
ftr-403	184	3	income	income	NOUN
ftr-403	184	4	is	be	AUX
ftr-403	184	5	the	the	DET
ftr-403	184	6	sum	sum	NOUN
ftr-403	184	7	of25	of25	PROPN
ftr-403	184	8	all	all	PRON
ftr-403	184	9	of	of	ADP
ftr-403	184	10	the	the	DET
ftr-403	184	11	foregoing	foregoing	NOUN
ftr-403	184	12	or	or	CCONJ
ftr-403	184	13	,	,	PUNCT
ftr-403	184	14	if	if	SCONJ
ftr-403	184	15	less	less	ADJ
ftr-403	184	16	,	,	PUNCT
ftr-403	184	17	the	the	DET
ftr-403	184	18	cfc	cfc	NOUN
ftr-403	184	19	’s	’s	PART
ftr-403	184	20	earnings	earning	NOUN
ftr-403	184	21	and	and	CCONJ
ftr-403	184	22	profits	profit	NOUN
ftr-403	184	23	for	for	ADP
ftr-403	184	24	the	the	DET
ftr-403	184	25	year.26	year.26	PROPN
ftr-403	184	26	cfc	cfc	PROPN
ftr-403	184	27	earnings	earning	NOUN
ftr-403	184	28	other	other	ADJ
ftr-403	184	29	than	than	ADP
ftr-403	184	30	subpart	subpart	PROPN
ftr-403	184	31	f	f	PROPN
ftr-403	184	32	income	income	NOUN
ftr-403	184	33	are	be	AUX
ftr-403	184	34	taxed	tax	VERB
ftr-403	184	35	directly	directly	ADV
ftr-403	184	36	to	to	ADP
ftr-403	184	37	u.s	u.s	PROPN
ftr-403	184	38	.	.	PROPN
ftr-403	184	39	shareholders	shareholder	NOUN
ftr-403	184	40	if	if	SCONJ
ftr-403	184	41	they	they	PRON
ftr-403	184	42	are	be	AUX
ftr-403	184	43	invested	invest	VERB
ftr-403	184	44	in	in	ADP
ftr-403	184	45	“	"	PUNCT
ftr-403	184	46	united	united	PROPN
ftr-403	184	47	states	states	PROPN
ftr-403	184	48	property	property	NOUN
ftr-403	184	49	,	,	PUNCT
ftr-403	184	50	”	"	PUNCT
ftr-403	184	51	such	such	ADJ
ftr-403	184	52	as	as	ADP
ftr-403	184	53	shares	share	NOUN
ftr-403	184	54	or	or	CCONJ
ftr-403	184	55	debt	debt	NOUN
ftr-403	184	56	instruments	instrument	NOUN
ftr-403	184	57	issued	issue	VERB
ftr-403	184	58	by	by	ADP
ftr-403	184	59	a	a	DET
ftr-403	184	60	u.s	u.s	PROPN
ftr-403	184	61	.	.	PROPN
ftr-403	184	62	affiliate	affiliate	NOUN
ftr-403	184	63	of	of	ADP
ftr-403	184	64	the	the	DET
ftr-403	184	65	cfc	cfc	PROPN
ftr-403	184	66	or	or	CCONJ
ftr-403	184	67	real	real	ADJ
ftr-403	184	68	property	property	NOUN
ftr-403	184	69	located	locate	VERB
ftr-403	184	70	in	in	ADP
ftr-403	184	71	the	the	DET
ftr-403	184	72	united	united	PROPN
ftr-403	184	73	states	states	PROPN
ftr-403	184	74	.	.	PUNCT
ftr-403	185	1	moreover	moreover	ADV
ftr-403	185	2	,	,	PUNCT
ftr-403	185	3	if	if	SCONJ
ftr-403	185	4	a	a	DET
ftr-403	185	5	cfc	cfc	NOUN
ftr-403	185	6	accumulates	accumulate	VERB
ftr-403	185	7	earnings	earning	NOUN
ftr-403	185	8	that	that	PRON
ftr-403	185	9	are	be	AUX
ftr-403	185	10	not27	not27	PROPN
ftr-403	185	11	taxed	tax	VERB
ftr-403	185	12	to	to	ADP
ftr-403	185	13	u.s	u.s	PROPN
ftr-403	185	14	.	.	PROPN
ftr-403	185	15	shareholders	shareholder	NOUN
ftr-403	185	16	as	as	ADP
ftr-403	185	17	subpart	subpart	NOUN
ftr-403	185	18	f	f	PROPN
ftr-403	185	19	income	income	NOUN
ftr-403	185	20	or	or	CCONJ
ftr-403	185	21	as	as	ADP
ftr-403	185	22	earnings	earning	NOUN
ftr-403	185	23	invested	invest	VERB
ftr-403	185	24	in	in	ADP
ftr-403	185	25	u.s	u.s	PROPN
ftr-403	185	26	.	.	PROPN
ftr-403	185	27	property	property	NOUN
ftr-403	185	28	,	,	PUNCT
ftr-403	185	29	a	a	DET
ftr-403	185	30	u.s	u.s	PROPN
ftr-403	185	31	.	.	PROPN
ftr-403	185	32	shareholder	shareholder	PROPN
ftr-403	185	33	’s	’s	PART
ftr-403	185	34	gain	gain	NOUN
ftr-403	185	35	on	on	ADP
ftr-403	185	36	selling	sell	VERB
ftr-403	185	37	stock	stock	NOUN
ftr-403	185	38	of	of	ADP
ftr-403	185	39	the	the	DET
ftr-403	185	40	cfc	cfc	NOUN
ftr-403	185	41	is	be	AUX
ftr-403	185	42	treated	treat	VERB
ftr-403	185	43	as	as	ADP
ftr-403	185	44	a	a	DET
ftr-403	185	45	dividend	dividend	NOUN
ftr-403	185	46	to	to	ADP
ftr-403	185	47	the	the	DET
ftr-403	185	48	extent	extent	NOUN
ftr-403	185	49	of	of	ADP
ftr-403	185	50	the	the	DET
ftr-403	185	51	earnings	earning	NOUN
ftr-403	185	52	attributable	attributable	ADJ
ftr-403	185	53	to	to	ADP
ftr-403	185	54	the	the	DET
ftr-403	185	55	stock	stock	NOUN
ftr-403	185	56	sold.28	sold.28	NOUN
ftr-403	185	57	the	the	DET
ftr-403	185	58	united	united	PROPN
ftr-403	185	59	states	states	PROPN
ftr-403	185	60	was	be	AUX
ftr-403	185	61	the	the	DET
ftr-403	185	62	first	first	ADJ
ftr-403	185	63	country	country	NOUN
ftr-403	185	64	to	to	PART
ftr-403	185	65	enact	enact	VERB
ftr-403	185	66	cfc	cfc	NOUN
ftr-403	185	67	legislation	legislation	NOUN
ftr-403	185	68	,	,	PUNCT
ftr-403	185	69	but	but	CCONJ
ftr-403	185	70	about	about	ADV
ftr-403	185	71	25	25	NUM
ftr-403	185	72	other	other	ADJ
ftr-403	185	73	countries	country	NOUN
ftr-403	185	74	have	have	AUX
ftr-403	185	75	since	since	SCONJ
ftr-403	185	76	adopted	adopt	VERB
ftr-403	185	77	such	such	ADJ
ftr-403	185	78	legislation	legislation	NOUN
ftr-403	185	79	.	.	PUNCT
ftr-403	186	1	the	the	DET
ftr-403	186	2	basic29	basic29	NOUN
ftr-403	186	3	compromise	compromise	NOUN
ftr-403	186	4	made	make	VERB
ftr-403	186	5	by	by	ADP
ftr-403	186	6	the	the	DET
ftr-403	186	7	u.s	u.s	PROPN
ftr-403	186	8	.	.	PROPN
ftr-403	186	9	congress	congress	PROPN
ftr-403	186	10	in	in	ADP
ftr-403	186	11	1962	1962	NUM
ftr-403	186	12	–	–	PUNCT
ftr-403	186	13	to	to	PART
ftr-403	186	14	curb	curb	VERB
ftr-403	186	15	tax	tax	NOUN
ftr-403	186	16	haven	haven	NOUN
ftr-403	186	17	abuses	abuse	NOUN
ftr-403	186	18	without	without	ADP
ftr-403	186	19	eliminating	eliminate	VERB
ftr-403	186	20	deferral	deferral	NOUN
ftr-403	186	21	of	of	ADP
ftr-403	186	22	all	all	DET
ftr-403	186	23	cfc	cfc	NOUN
ftr-403	186	24	income	income	NOUN
ftr-403	186	25	–	–	PUNCT
ftr-403	186	26	has	have	AUX
ftr-403	186	27	guided	guide	VERB
ftr-403	186	28	the	the	DET
ftr-403	186	29	development	development	NOUN
ftr-403	186	30	of	of	ADP
ftr-403	186	31	most	most	ADJ
ftr-403	186	32	cfc	cfc	NOUN
ftr-403	186	33	legislation	legislation	NOUN
ftr-403	186	34	in	in	ADP
ftr-403	186	35	other	other	ADJ
ftr-403	186	36	countries	country	NOUN
ftr-403	186	37	.	.	PUNCT
ftr-403	187	1	in	in	ADP
ftr-403	187	2	pursuing	pursue	VERB
ftr-403	187	3	this	this	DET
ftr-403	187	4	goal	goal	NOUN
ftr-403	187	5	,	,	PUNCT
ftr-403	187	6	however,30	however,30	NOUN
ftr-403	187	7	2005	2005	NUM
ftr-403	187	8	]	]	PUNCT
ftr-403	187	9	whatever	whatever	PRON
ftr-403	187	10	happened	happen	VERB
ftr-403	187	11	to	to	PART
ftr-403	187	12	subpart	subpart	VERB
ftr-403	187	13	f	f	PROPN
ftr-403	187	14	?	?	PUNCT
ftr-403	187	15	195	195	NUM
ftr-403	187	16	31	31	NUM
ftr-403	187	17	.	.	PUNCT
ftr-403	188	1	for	for	ADP
ftr-403	188	2	the	the	DET
ftr-403	188	3	portfolio	portfolio	NOUN
ftr-403	188	4	exemption	exemption	NOUN
ftr-403	188	5	,	,	PUNCT
ftr-403	188	6	see	see	VERB
ftr-403	188	7	§	§	PROPN
ftr-403	188	8	§	§	PROPN
ftr-403	188	9	871(h	871(h	PROPN
ftr-403	188	10	)	)	PUNCT
ftr-403	188	11	,	,	PUNCT
ftr-403	188	12	881(c	881(c	PROPN
ftr-403	188	13	)	)	PUNCT
ftr-403	188	14	,	,	PUNCT
ftr-403	188	15	discussed	discuss	VERB
ftr-403	188	16	in	in	ADP
ftr-403	188	17	bittker	bittker	NOUN
ftr-403	188	18	&	&	CCONJ
ftr-403	188	19	lokken	lokken	PROPN
ftr-403	188	20	,	,	PUNCT
ftr-403	188	21	supra	supra	PROPN
ftr-403	188	22	note	note	PROPN
ftr-403	188	23	3	3	NUM
ftr-403	188	24	,	,	PUNCT
ftr-403	188	25	¶	¶	PROPN
ftr-403	188	26	67.2.2	67.2.2	PROPN
ftr-403	188	27	.	.	PUNCT
ftr-403	189	1	many	many	ADJ
ftr-403	189	2	countries	country	NOUN
ftr-403	189	3	have	have	AUX
ftr-403	189	4	used	use	VERB
ftr-403	189	5	approaches	approach	NOUN
ftr-403	189	6	in	in	ADP
ftr-403	189	7	their	their	PRON
ftr-403	189	8	cfc	cfc	NOUN
ftr-403	189	9	legislation	legislation	NOUN
ftr-403	189	10	quite	quite	ADV
ftr-403	189	11	different	different	ADJ
ftr-403	189	12	from	from	ADP
ftr-403	189	13	that	that	PRON
ftr-403	189	14	of	of	ADP
ftr-403	189	15	the	the	DET
ftr-403	189	16	u.s	u.s	PROPN
ftr-403	189	17	.	.	PROPN
ftr-403	189	18	subpart	subpart	PROPN
ftr-403	189	19	f.	f.	PROPN
ftr-403	189	20	the	the	DET
ftr-403	189	21	first	first	ADJ
ftr-403	189	22	countries	country	NOUN
ftr-403	189	23	to	to	PART
ftr-403	189	24	follow	follow	VERB
ftr-403	189	25	the	the	DET
ftr-403	189	26	u.s	u.s	PROPN
ftr-403	189	27	.	.	PROPN
ftr-403	189	28	lead	lead	NOUN
ftr-403	189	29	on	on	ADP
ftr-403	189	30	such	such	ADJ
ftr-403	189	31	legislation	legislation	NOUN
ftr-403	189	32	were	be	AUX
ftr-403	189	33	canada	canada	PROPN
ftr-403	189	34	and	and	CCONJ
ftr-403	189	35	germany	germany	PROPN
ftr-403	189	36	,	,	PUNCT
ftr-403	189	37	in	in	ADP
ftr-403	189	38	1972	1972	NUM
ftr-403	189	39	.	.	PUNCT
ftr-403	190	1	the	the	DET
ftr-403	190	2	canadian	canadian	ADJ
ftr-403	190	3	and	and	CCONJ
ftr-403	190	4	german	german	ADJ
ftr-403	190	5	legislation	legislation	NOUN
ftr-403	190	6	generally	generally	ADV
ftr-403	190	7	follows	follow	VERB
ftr-403	190	8	the	the	DET
ftr-403	190	9	approach	approach	NOUN
ftr-403	190	10	of	of	ADP
ftr-403	190	11	the	the	DET
ftr-403	190	12	u.s	u.s	PROPN
ftr-403	190	13	.	.	PROPN
ftr-403	190	14	legislation	legislation	NOUN
ftr-403	190	15	.	.	PUNCT
ftr-403	191	1	in	in	ADP
ftr-403	191	2	each	each	DET
ftr-403	191	3	case	case	NOUN
ftr-403	191	4	,	,	PUNCT
ftr-403	191	5	the	the	DET
ftr-403	191	6	legislation	legislation	NOUN
ftr-403	191	7	identifies	identify	VERB
ftr-403	191	8	particular	particular	ADJ
ftr-403	191	9	kinds	kind	NOUN
ftr-403	191	10	of	of	ADP
ftr-403	191	11	income	income	NOUN
ftr-403	191	12	as	as	ADP
ftr-403	191	13	tax	tax	NOUN
ftr-403	191	14	haven	haven	NOUN
ftr-403	191	15	income	income	NOUN
ftr-403	191	16	and	and	CCONJ
ftr-403	191	17	taxes	taxis	NOUN
ftr-403	191	18	resident	resident	ADJ
ftr-403	191	19	shareholders	shareholder	NOUN
ftr-403	191	20	on	on	ADP
ftr-403	191	21	only	only	ADV
ftr-403	191	22	these	these	DET
ftr-403	191	23	types	type	NOUN
ftr-403	191	24	of	of	ADP
ftr-403	191	25	cfc	cfc	PROPN
ftr-403	191	26	income	income	NOUN
ftr-403	191	27	.	.	PUNCT
ftr-403	192	1	this	this	DET
ftr-403	192	2	approach	approach	NOUN
ftr-403	192	3	might	might	AUX
ftr-403	192	4	be	be	AUX
ftr-403	192	5	called	call	VERB
ftr-403	192	6	a	a	DET
ftr-403	192	7	tainted	tainted	ADJ
ftr-403	192	8	income	income	NOUN
ftr-403	192	9	approach	approach	NOUN
ftr-403	192	10	.	.	PUNCT
ftr-403	193	1	beginning	begin	VERB
ftr-403	193	2	with	with	ADP
ftr-403	193	3	japan	japan	PROPN
ftr-403	193	4	in	in	ADP
ftr-403	193	5	1978	1978	NUM
ftr-403	193	6	and	and	CCONJ
ftr-403	193	7	the	the	DET
ftr-403	193	8	united	united	ADJ
ftr-403	193	9	kingdom	kingdom	NOUN
ftr-403	193	10	in	in	ADP
ftr-403	193	11	1984	1984	NUM
ftr-403	193	12	,	,	PUNCT
ftr-403	193	13	most	most	ADJ
ftr-403	193	14	countries	country	NOUN
ftr-403	193	15	adopting	adopt	VERB
ftr-403	193	16	cfc	cfc	PROPN
ftr-403	193	17	legislation	legislation	NOUN
ftr-403	193	18	have	have	AUX
ftr-403	193	19	used	use	VERB
ftr-403	193	20	what	what	PRON
ftr-403	193	21	might	might	AUX
ftr-403	193	22	be	be	AUX
ftr-403	193	23	called	call	VERB
ftr-403	193	24	a	a	DET
ftr-403	193	25	tainted	tainted	ADJ
ftr-403	193	26	entity	entity	NOUN
ftr-403	193	27	approach	approach	NOUN
ftr-403	193	28	,	,	PUNCT
ftr-403	193	29	under	under	ADP
ftr-403	193	30	which	which	PRON
ftr-403	193	31	the	the	DET
ftr-403	193	32	legislation	legislation	NOUN
ftr-403	193	33	and	and	CCONJ
ftr-403	193	34	related	relate	VERB
ftr-403	193	35	administrative	administrative	ADJ
ftr-403	193	36	actions	action	NOUN
ftr-403	193	37	identify	identify	VERB
ftr-403	193	38	corporations	corporation	NOUN
ftr-403	193	39	to	to	PART
ftr-403	193	40	be	be	AUX
ftr-403	193	41	considered	consider	VERB
ftr-403	193	42	tax	tax	NOUN
ftr-403	193	43	haven	haven	NOUN
ftr-403	193	44	companies	company	NOUN
ftr-403	193	45	and	and	CCONJ
ftr-403	193	46	tax	tax	NOUN
ftr-403	193	47	resident	resident	NOUN
ftr-403	193	48	shareholders	shareholder	NOUN
ftr-403	193	49	on	on	ADP
ftr-403	193	50	all	all	DET
ftr-403	193	51	income	income	NOUN
ftr-403	193	52	of	of	ADP
ftr-403	193	53	these	these	DET
ftr-403	193	54	corporations	corporation	NOUN
ftr-403	193	55	,	,	PUNCT
ftr-403	193	56	regardless	regardless	ADV
ftr-403	193	57	of	of	ADP
ftr-403	193	58	its	its	PRON
ftr-403	193	59	source	source	NOUN
ftr-403	193	60	or	or	CCONJ
ftr-403	193	61	nature	nature	NOUN
ftr-403	193	62	.	.	PUNCT
ftr-403	194	1	the	the	DET
ftr-403	194	2	tainted	tainted	ADJ
ftr-403	194	3	income	income	NOUN
ftr-403	194	4	and	and	CCONJ
ftr-403	194	5	tainted	taint	VERB
ftr-403	194	6	entity	entity	NOUN
ftr-403	194	7	approaches	approach	NOUN
ftr-403	194	8	both	both	PRON
ftr-403	194	9	have	have	VERB
ftr-403	194	10	strengths	strength	NOUN
ftr-403	194	11	and	and	CCONJ
ftr-403	194	12	weaknesses	weakness	NOUN
ftr-403	194	13	.	.	PUNCT
ftr-403	195	1	proponents	proponent	NOUN
ftr-403	195	2	of	of	ADP
ftr-403	195	3	a	a	DET
ftr-403	195	4	tainted	tainted	ADJ
ftr-403	195	5	income	income	NOUN
ftr-403	195	6	approach	approach	NOUN
ftr-403	195	7	may	may	AUX
ftr-403	195	8	point	point	VERB
ftr-403	195	9	to	to	ADP
ftr-403	195	10	the	the	DET
ftr-403	195	11	fact	fact	NOUN
ftr-403	195	12	that	that	SCONJ
ftr-403	195	13	the	the	DET
ftr-403	195	14	income	income	NOUN
ftr-403	195	15	tax	tax	NOUN
ftr-403	195	16	laws	law	NOUN
ftr-403	195	17	of	of	ADP
ftr-403	195	18	virtually	virtually	ADV
ftr-403	195	19	every	every	DET
ftr-403	195	20	country	country	NOUN
ftr-403	195	21	have	have	AUX
ftr-403	195	22	tax	tax	NOUN
ftr-403	195	23	haven	haven	NOUN
ftr-403	195	24	features	feature	NOUN
ftr-403	195	25	.	.	PUNCT
ftr-403	196	1	for	for	ADP
ftr-403	196	2	example	example	NOUN
ftr-403	196	3	,	,	PUNCT
ftr-403	196	4	the	the	DET
ftr-403	196	5	u.s	u.s	PROPN
ftr-403	196	6	.	.	PROPN
ftr-403	196	7	rule	rule	NOUN
ftr-403	196	8	exempting	exempt	VERB
ftr-403	196	9	portfolio	portfolio	NOUN
ftr-403	196	10	interest	interest	NOUN
ftr-403	196	11	income	income	NOUN
ftr-403	196	12	of	of	ADP
ftr-403	196	13	foreign	foreign	ADJ
ftr-403	196	14	investors	investor	NOUN
ftr-403	196	15	from	from	ADP
ftr-403	196	16	u.s	u.s	PROPN
ftr-403	196	17	.	.	PROPN
ftr-403	196	18	withholding	withholding	NOUN
ftr-403	196	19	tax	tax	NOUN
ftr-403	196	20	makes	make	VERB
ftr-403	196	21	the	the	DET
ftr-403	196	22	united	united	PROPN
ftr-403	196	23	states	states	PROPN
ftr-403	196	24	attractive	attractive	ADJ
ftr-403	196	25	as	as	ADP
ftr-403	196	26	a	a	DET
ftr-403	196	27	tax	tax	NOUN
ftr-403	196	28	haven	haven	NOUN
ftr-403	196	29	for	for	ADP
ftr-403	196	30	some	some	DET
ftr-403	196	31	foreign	foreign	ADJ
ftr-403	196	32	investors	investor	NOUN
ftr-403	196	33	in	in	ADP
ftr-403	196	34	debt	debt	NOUN
ftr-403	196	35	securities	security	NOUN
ftr-403	196	36	(	(	PUNCT
ftr-403	196	37	e.g.	e.g.	ADV
ftr-403	196	38	,	,	PUNCT
ftr-403	196	39	u.s	u.s	PROPN
ftr-403	196	40	.	.	PROPN
ftr-403	196	41	treasury	treasury	PROPN
ftr-403	196	42	obligations	obligation	NOUN
ftr-403	196	43	)	)	PUNCT
ftr-403	196	44	.	.	PUNCT
ftr-403	197	1	an31	an31	PROPN
ftr-403	197	2	approach	approach	NOUN
ftr-403	197	3	based	base	VERB
ftr-403	197	4	on	on	ADP
ftr-403	197	5	a	a	DET
ftr-403	197	6	sorting	sorting	NOUN
ftr-403	197	7	of	of	ADP
ftr-403	197	8	countries	country	NOUN
ftr-403	197	9	between	between	ADP
ftr-403	197	10	tax	tax	NOUN
ftr-403	197	11	haven	haven	NOUN
ftr-403	197	12	countries	country	NOUN
ftr-403	197	13	and	and	CCONJ
ftr-403	197	14	other	other	ADJ
ftr-403	197	15	countries	country	NOUN
ftr-403	197	16	may	may	AUX
ftr-403	197	17	therefore	therefore	ADV
ftr-403	197	18	miss	miss	VERB
ftr-403	197	19	tax	tax	NOUN
ftr-403	197	20	haven	haven	NOUN
ftr-403	197	21	schemes	scheme	NOUN
ftr-403	197	22	utilizing	utilize	VERB
ftr-403	197	23	entities	entity	NOUN
ftr-403	197	24	resident	resident	NOUN
ftr-403	197	25	in	in	ADP
ftr-403	197	26	countries	country	NOUN
ftr-403	197	27	not	not	PART
ftr-403	197	28	generally	generally	ADV
ftr-403	197	29	considered	consider	VERB
ftr-403	197	30	to	to	PART
ftr-403	197	31	be	be	AUX
ftr-403	197	32	tax	tax	NOUN
ftr-403	197	33	havens	haven	NOUN
ftr-403	197	34	.	.	PUNCT
ftr-403	198	1	on	on	ADP
ftr-403	198	2	the	the	DET
ftr-403	198	3	other	other	ADJ
ftr-403	198	4	hand	hand	NOUN
ftr-403	198	5	,	,	PUNCT
ftr-403	198	6	a	a	DET
ftr-403	198	7	tainted	tainted	ADJ
ftr-403	198	8	income	income	NOUN
ftr-403	198	9	approach	approach	NOUN
ftr-403	198	10	is	be	AUX
ftr-403	198	11	vulnerable	vulnerable	ADJ
ftr-403	198	12	to	to	ADP
ftr-403	198	13	tax	tax	NOUN
ftr-403	198	14	planners	planner	NOUN
ftr-403	198	15	’	’	PART
ftr-403	198	16	creativity	creativity	NOUN
ftr-403	198	17	in	in	ADP
ftr-403	198	18	crafting	craft	VERB
ftr-403	198	19	schemes	scheme	NOUN
ftr-403	198	20	that	that	PRON
ftr-403	198	21	effectively	effectively	ADV
ftr-403	198	22	shelter	shelter	VERB
ftr-403	198	23	income	income	NOUN
ftr-403	198	24	in	in	ADP
ftr-403	198	25	tax	tax	NOUN
ftr-403	198	26	haven	haven	NOUN
ftr-403	198	27	countries	country	NOUN
ftr-403	198	28	without	without	ADP
ftr-403	198	29	the	the	DET
ftr-403	198	30	income	income	NOUN
ftr-403	198	31	falling	fall	VERB
ftr-403	198	32	within	within	ADP
ftr-403	198	33	any	any	PRON
ftr-403	198	34	of	of	ADP
ftr-403	198	35	the	the	DET
ftr-403	198	36	categories	category	NOUN
ftr-403	198	37	of	of	ADP
ftr-403	198	38	tainted	tainted	ADJ
ftr-403	198	39	income	income	NOUN
ftr-403	198	40	.	.	PUNCT
ftr-403	199	1	legislation	legislation	NOUN
ftr-403	199	2	based	base	VERB
ftr-403	199	3	on	on	ADP
ftr-403	199	4	a	a	DET
ftr-403	199	5	tainted	tainted	ADJ
ftr-403	199	6	entity	entity	NOUN
ftr-403	199	7	approach	approach	NOUN
ftr-403	199	8	may	may	AUX
ftr-403	199	9	avoid	avoid	VERB
ftr-403	199	10	this	this	DET
ftr-403	199	11	trap	trap	NOUN
ftr-403	199	12	by	by	ADP
ftr-403	199	13	taxing	tax	VERB
ftr-403	199	14	resident	resident	ADJ
ftr-403	199	15	shareholders	shareholder	NOUN
ftr-403	199	16	on	on	ADP
ftr-403	199	17	all	all	DET
ftr-403	199	18	income	income	NOUN
ftr-403	199	19	shifted	shift	VERB
ftr-403	199	20	to	to	ADP
ftr-403	199	21	an	an	DET
ftr-403	199	22	entity	entity	NOUN
ftr-403	199	23	resident	resident	NOUN
ftr-403	199	24	in	in	ADP
ftr-403	199	25	a	a	DET
ftr-403	199	26	tax	tax	NOUN
ftr-403	199	27	haven	haven	NOUN
ftr-403	199	28	country	country	NOUN
ftr-403	199	29	,	,	PUNCT
ftr-403	199	30	regardless	regardless	ADV
ftr-403	199	31	of	of	ADP
ftr-403	199	32	its	its	PRON
ftr-403	199	33	character	character	NOUN
ftr-403	199	34	.	.	PUNCT
ftr-403	200	1	iii	iii	X
ftr-403	200	2	.	.	PUNCT
ftr-403	201	1	subpart	subpart	PROPN
ftr-403	201	2	f	f	PROPN
ftr-403	201	3	after	after	ADP
ftr-403	201	4	check	check	NOUN
ftr-403	201	5	-	-	PUNCT
ftr-403	201	6	the	the	DET
ftr-403	201	7	-	-	PUNCT
ftr-403	201	8	box	box	NOUN
ftr-403	201	9	regulations	regulation	NOUN
ftr-403	201	10	a.	a.	NOUN
ftr-403	201	11	check	check	PROPN
ftr-403	201	12	-	-	PUNCT
ftr-403	201	13	the	the	DET
ftr-403	201	14	-	-	PUNCT
ftr-403	201	15	box	box	NOUN
ftr-403	201	16	regulations	regulation	NOUN
ftr-403	201	17	u.s	u.s	PROPN
ftr-403	201	18	.	.	PROPN
ftr-403	201	19	income	income	PROPN
ftr-403	201	20	tax	tax	NOUN
ftr-403	201	21	law	law	NOUN
ftr-403	201	22	generally	generally	ADV
ftr-403	201	23	recognizes	recognize	VERB
ftr-403	201	24	only	only	ADV
ftr-403	201	25	two	two	NUM
ftr-403	201	26	types	type	NOUN
ftr-403	201	27	of	of	ADP
ftr-403	201	28	business	business	NOUN
ftr-403	201	29	entities	entity	NOUN
ftr-403	201	30	:	:	PUNCT
ftr-403	201	31	corporations	corporation	NOUN
ftr-403	201	32	,	,	PUNCT
ftr-403	201	33	which	which	PRON
ftr-403	201	34	are	be	AUX
ftr-403	201	35	taxable	taxable	ADJ
ftr-403	201	36	entities	entity	NOUN
ftr-403	201	37	and	and	CCONJ
ftr-403	201	38	the	the	DET
ftr-403	201	39	income	income	NOUN
ftr-403	201	40	of	of	ADP
ftr-403	201	41	which	which	PRON
ftr-403	201	42	is	be	AUX
ftr-403	201	43	potentially	potentially	ADV
ftr-403	201	44	subject	subject	ADJ
ftr-403	201	45	to	to	ADP
ftr-403	201	46	tax	tax	NOUN
ftr-403	201	47	a	a	DET
ftr-403	201	48	second	second	ADJ
ftr-403	201	49	time	time	NOUN
ftr-403	201	50	when	when	SCONJ
ftr-403	201	51	distributed	distribute	VERB
ftr-403	201	52	to	to	ADP
ftr-403	201	53	shareholders	shareholder	NOUN
ftr-403	201	54	,	,	PUNCT
ftr-403	201	55	and	and	CCONJ
ftr-403	201	56	partnerships	partnership	NOUN
ftr-403	201	57	,	,	PUNCT
ftr-403	201	58	which	which	PRON
ftr-403	201	59	are	be	AUX
ftr-403	201	60	fiscally	fiscally	ADV
ftr-403	201	61	transparent	transparent	ADJ
ftr-403	201	62	in	in	ADP
ftr-403	201	63	the	the	DET
ftr-403	201	64	sense	sense	NOUN
ftr-403	201	65	that	that	SCONJ
ftr-403	201	66	they	they	PRON
ftr-403	201	67	are	be	AUX
ftr-403	201	68	not	not	PART
ftr-403	201	69	taxed	tax	VERB
ftr-403	201	70	but	but	CCONJ
ftr-403	201	71	their	their	PRON
ftr-403	201	72	income	income	NOUN
ftr-403	201	73	is	be	AUX
ftr-403	201	74	attributed	attribute	VERB
ftr-403	201	75	to	to	ADP
ftr-403	201	76	their	their	PRON
ftr-403	201	77	members	member	NOUN
ftr-403	201	78	as	as	SCONJ
ftr-403	201	79	recognized	recognize	VERB
ftr-403	201	80	for	for	ADP
ftr-403	201	81	federal	federal	ADJ
ftr-403	201	82	tax	tax	NOUN
ftr-403	201	83	purposes	purpose	NOUN
ftr-403	201	84	.	.	PUNCT
ftr-403	202	1	this	this	DET
ftr-403	202	2	duality	duality	NOUN
ftr-403	202	3	applies	apply	VERB
ftr-403	202	4	to	to	ADP
ftr-403	202	5	foreign	foreign	ADJ
ftr-403	202	6	as	as	ADV
ftr-403	202	7	well	well	ADV
ftr-403	202	8	as	as	ADP
ftr-403	202	9	domestic	domestic	ADJ
ftr-403	202	10	entities	entity	NOUN
ftr-403	202	11	.	.	PUNCT
ftr-403	203	1	a	a	DET
ftr-403	203	2	196	196	NUM
ftr-403	203	3	florida	florida	PROPN
ftr-403	203	4	tax	tax	NOUN
ftr-403	204	1	[	[	X
ftr-403	204	2	vol7:3	vol7:3	PROPN
ftr-403	204	3	32	32	NUM
ftr-403	204	4	.	.	PUNCT
ftr-403	205	1	irc	irc	PROPN
ftr-403	205	2	§	§	PROPN
ftr-403	205	3	7701(a)(3	7701(a)(3	NOUN
ftr-403	205	4	)	)	PUNCT
ftr-403	205	5	.	.	PUNCT
ftr-403	206	1	33	33	NUM
ftr-403	206	2	.	.	PUNCT
ftr-403	207	1	morrissey	morrissey	PROPN
ftr-403	207	2	v.	v.	PROPN
ftr-403	207	3	cir	cir	PROPN
ftr-403	207	4	,	,	PUNCT
ftr-403	207	5	296	296	NUM
ftr-403	207	6	us	we	PRON
ftr-403	207	7	344	344	NUM
ftr-403	207	8	(	(	PUNCT
ftr-403	207	9	1935	1935	NUM
ftr-403	207	10	)	)	PUNCT
ftr-403	207	11	.	.	PUNCT
ftr-403	208	1	34	34	NUM
ftr-403	208	2	.	.	PUNCT
ftr-403	208	3	see	see	VERB
ftr-403	208	4	bittker	bittker	NOUN
ftr-403	208	5	&	&	CCONJ
ftr-403	208	6	lokken	lokken	PROPN
ftr-403	208	7	,	,	PUNCT
ftr-403	208	8	supra	supra	PROPN
ftr-403	208	9	note	note	PROPN
ftr-403	208	10	3	3	NUM
ftr-403	208	11	,	,	PUNCT
ftr-403	208	12	¶	¶	NOUN
ftr-403	208	13	85.3.2	85.3.2	NOUN
ftr-403	208	14	.	.	PUNCT
ftr-403	209	1	35	35	NUM
ftr-403	209	2	.	.	PUNCT
ftr-403	210	1	reg	reg	NOUN
ftr-403	210	2	.	.	PUNCT
ftr-403	211	1	§	§	PROPN
ftr-403	211	2	301.7701	301.7701	NUM
ftr-403	211	3	-	-	SYM
ftr-403	211	4	2(a)(3	2(a)(3	NUM
ftr-403	211	5	)	)	PUNCT
ftr-403	211	6	(	(	PUNCT
ftr-403	211	7	before	before	ADP
ftr-403	211	8	amendment	amendment	NOUN
ftr-403	211	9	in	in	ADP
ftr-403	211	10	1996	1996	NUM
ftr-403	211	11	)	)	PUNCT
ftr-403	211	12	.	.	PUNCT
ftr-403	212	1	36	36	NUM
ftr-403	212	2	.	.	PUNCT
ftr-403	213	1	see	see	VERB
ftr-403	213	2	,	,	PUNCT
ftr-403	213	3	e.g.	e.g.	ADV
ftr-403	213	4	,	,	PUNCT
ftr-403	213	5	keatinge	keatinge	NOUN
ftr-403	213	6	,	,	PUNCT
ftr-403	213	7	ribstein	ribstein	PROPN
ftr-403	213	8	,	,	PUNCT
ftr-403	213	9	hamill	hamill	NOUN
ftr-403	213	10	,	,	PUNCT
ftr-403	213	11	gravelle	gravelle	PROPN
ftr-403	213	12	&	&	CCONJ
ftr-403	213	13	connaughton	connaughton	PROPN
ftr-403	213	14	,	,	PUNCT
ftr-403	213	15	the	the	DET
ftr-403	213	16	limited	limited	ADJ
ftr-403	213	17	liability	liability	NOUN
ftr-403	213	18	company	company	NOUN
ftr-403	213	19	:	:	PUNCT
ftr-403	213	20	a	a	DET
ftr-403	213	21	study	study	NOUN
ftr-403	213	22	of	of	ADP
ftr-403	213	23	the	the	DET
ftr-403	213	24	emerging	emerge	VERB
ftr-403	213	25	entity	entity	NOUN
ftr-403	213	26	,	,	PUNCT
ftr-403	213	27	47	47	NUM
ftr-403	213	28	bus	bus	NOUN
ftr-403	213	29	.	.	PUNCT
ftr-403	214	1	lawyer	lawyer	NOUN
ftr-403	214	2	375	375	NUM
ftr-403	214	3	(	(	PUNCT
ftr-403	214	4	1992	1992	NUM
ftr-403	214	5	)	)	PUNCT
ftr-403	214	6	business	business	NOUN
ftr-403	214	7	entity	entity	NOUN
ftr-403	214	8	organized	organize	VERB
ftr-403	214	9	under	under	ADP
ftr-403	214	10	the	the	DET
ftr-403	214	11	laws	law	NOUN
ftr-403	214	12	of	of	ADP
ftr-403	214	13	or	or	CCONJ
ftr-403	214	14	resident	resident	NOUN
ftr-403	214	15	in	in	ADP
ftr-403	214	16	a	a	DET
ftr-403	214	17	foreign	foreign	ADJ
ftr-403	214	18	country	country	NOUN
ftr-403	214	19	is	be	AUX
ftr-403	214	20	thus	thus	ADV
ftr-403	214	21	,	,	PUNCT
ftr-403	214	22	for	for	ADP
ftr-403	214	23	u.s	u.s	PROPN
ftr-403	214	24	.	.	PROPN
ftr-403	214	25	income	income	NOUN
ftr-403	214	26	tax	tax	NOUN
ftr-403	214	27	purposes	purpose	NOUN
ftr-403	214	28	,	,	PUNCT
ftr-403	214	29	either	either	CCONJ
ftr-403	214	30	a	a	DET
ftr-403	214	31	corporation	corporation	NOUN
ftr-403	214	32	or	or	CCONJ
ftr-403	214	33	a	a	DET
ftr-403	214	34	partnership	partnership	NOUN
ftr-403	214	35	.	.	PUNCT
ftr-403	215	1	outside	outside	ADP
ftr-403	215	2	of	of	ADP
ftr-403	215	3	the	the	DET
ftr-403	215	4	arena	arena	NOUN
ftr-403	215	5	of	of	ADP
ftr-403	215	6	taxation	taxation	NOUN
ftr-403	215	7	,	,	PUNCT
ftr-403	215	8	the	the	DET
ftr-403	215	9	world	world	NOUN
ftr-403	215	10	is	be	AUX
ftr-403	215	11	considerably	considerably	ADV
ftr-403	215	12	more	more	ADV
ftr-403	215	13	complex	complex	ADJ
ftr-403	215	14	,	,	PUNCT
ftr-403	215	15	as	as	SCONJ
ftr-403	215	16	the	the	DET
ftr-403	215	17	internal	internal	PROPN
ftr-403	215	18	revenue	revenue	NOUN
ftr-403	215	19	code	code	NOUN
ftr-403	215	20	recognizes	recognize	VERB
ftr-403	215	21	in	in	ADP
ftr-403	215	22	defining	define	VERB
ftr-403	215	23	“	"	PUNCT
ftr-403	215	24	corporation	corporation	NOUN
ftr-403	215	25	”	"	PUNCT
ftr-403	215	26	to	to	PART
ftr-403	215	27	include	include	VERB
ftr-403	215	28	,	,	PUNCT
ftr-403	215	29	“	"	PUNCT
ftr-403	215	30	associations	association	NOUN
ftr-403	215	31	”	"	PUNCT
ftr-403	215	32	and	and	CCONJ
ftr-403	215	33	“	"	PUNCT
ftr-403	215	34	joint	joint	ADJ
ftr-403	215	35	stock	stock	NOUN
ftr-403	215	36	companies	company	NOUN
ftr-403	215	37	,	,	PUNCT
ftr-403	215	38	”	"	PUNCT
ftr-403	215	39	in	in	ADP
ftr-403	215	40	addition	addition	NOUN
ftr-403	215	41	to	to	ADP
ftr-403	215	42	entities	entity	NOUN
ftr-403	215	43	generally	generally	ADV
ftr-403	215	44	known	know	VERB
ftr-403	215	45	as	as	ADP
ftr-403	215	46	corporations	corporation	NOUN
ftr-403	215	47	.	.	PUNCT
ftr-403	216	1	the	the	DET
ftr-403	216	2	supreme	supreme	PROPN
ftr-403	216	3	court	court	PROPN
ftr-403	216	4	decided	decide	VERB
ftr-403	216	5	in	in	ADP
ftr-403	216	6	1935	1935	NUM
ftr-403	216	7	that	that	SCONJ
ftr-403	216	8	the32	the32	PROPN
ftr-403	216	9	term	term	NOUN
ftr-403	216	10	“	"	PUNCT
ftr-403	216	11	associations	association	NOUN
ftr-403	216	12	,	,	PUNCT
ftr-403	216	13	”	"	PUNCT
ftr-403	216	14	which	which	PRON
ftr-403	216	15	the	the	DET
ftr-403	216	16	code	code	NOUN
ftr-403	216	17	does	do	AUX
ftr-403	216	18	not	not	PART
ftr-403	216	19	define	define	VERB
ftr-403	216	20	,	,	PUNCT
ftr-403	216	21	should	should	AUX
ftr-403	216	22	be	be	AUX
ftr-403	216	23	interpreted	interpret	VERB
ftr-403	216	24	to	to	PART
ftr-403	216	25	encompass	encompass	VERB
ftr-403	216	26	any	any	DET
ftr-403	216	27	organization	organization	NOUN
ftr-403	216	28	that	that	PRON
ftr-403	216	29	resembled	resemble	VERB
ftr-403	216	30	a	a	DET
ftr-403	216	31	corporation	corporation	NOUN
ftr-403	216	32	,	,	PUNCT
ftr-403	216	33	as	as	SCONJ
ftr-403	216	34	commonly	commonly	ADV
ftr-403	216	35	understood	understand	VERB
ftr-403	216	36	,	,	PUNCT
ftr-403	216	37	more	more	ADJ
ftr-403	216	38	than	than	SCONJ
ftr-403	216	39	it	it	PRON
ftr-403	216	40	resembled	resemble	VERB
ftr-403	216	41	any	any	DET
ftr-403	216	42	other	other	ADJ
ftr-403	216	43	form	form	NOUN
ftr-403	216	44	of	of	ADP
ftr-403	216	45	organization	organization	NOUN
ftr-403	216	46	recognized	recognize	VERB
ftr-403	216	47	by	by	ADP
ftr-403	216	48	the	the	DET
ftr-403	216	49	tax	tax	NOUN
ftr-403	216	50	law	law	NOUN
ftr-403	216	51	.	.	PUNCT
ftr-403	217	1	the	the	DET
ftr-403	217	2	treasury	treasury	PROPN
ftr-403	217	3	embraced	embrace	VERB
ftr-403	217	4	this	this	DET
ftr-403	217	5	decision	decision	NOUN
ftr-403	217	6	by	by	ADP
ftr-403	217	7	regulations	regulation	NOUN
ftr-403	217	8	that33	that33	NOUN
ftr-403	217	9	identified	identify	VERB
ftr-403	217	10	four	four	NUM
ftr-403	217	11	corporate	corporate	ADJ
ftr-403	217	12	characteristics	characteristic	NOUN
ftr-403	217	13	considered	consider	VERB
ftr-403	217	14	most	most	ADV
ftr-403	217	15	useful	useful	ADJ
ftr-403	217	16	in	in	ADP
ftr-403	217	17	distinguishing	distinguish	VERB
ftr-403	217	18	corporations	corporation	NOUN
ftr-403	217	19	from	from	ADP
ftr-403	217	20	partnerships	partnership	NOUN
ftr-403	217	21	:	:	PUNCT
ftr-403	217	22	continuity	continuity	NOUN
ftr-403	217	23	of	of	ADP
ftr-403	217	24	life	life	NOUN
ftr-403	217	25	,	,	PUNCT
ftr-403	217	26	centralized	centralized	ADJ
ftr-403	217	27	management	management	NOUN
ftr-403	217	28	,	,	PUNCT
ftr-403	217	29	limited	limited	ADJ
ftr-403	217	30	liability	liability	NOUN
ftr-403	217	31	,	,	PUNCT
ftr-403	217	32	and	and	CCONJ
ftr-403	217	33	free	free	ADJ
ftr-403	217	34	transferability	transferability	NOUN
ftr-403	217	35	of	of	ADP
ftr-403	217	36	interests	interest	NOUN
ftr-403	217	37	.	.	PUNCT
ftr-403	218	1	under	under	ADP
ftr-403	218	2	the34	the34	PROPN
ftr-403	218	3	regulations	regulation	NOUN
ftr-403	218	4	existing	exist	VERB
ftr-403	218	5	immediately	immediately	ADV
ftr-403	218	6	before	before	SCONJ
ftr-403	218	7	the	the	DET
ftr-403	218	8	treasury	treasury	NOUN
ftr-403	218	9	adopted	adopt	VERB
ftr-403	218	10	the	the	DET
ftr-403	218	11	check	check	VERB
ftr-403	218	12	-	-	PUNCT
ftr-403	218	13	the	the	DET
ftr-403	218	14	-	-	PUNCT
ftr-403	218	15	box	box	NOUN
ftr-403	218	16	regulations	regulation	NOUN
ftr-403	218	17	,	,	PUNCT
ftr-403	218	18	a	a	DET
ftr-403	218	19	business	business	NOUN
ftr-403	218	20	entity	entity	NOUN
ftr-403	218	21	exhibiting	exhibit	VERB
ftr-403	218	22	three	three	NUM
ftr-403	218	23	or	or	CCONJ
ftr-403	218	24	four	four	NUM
ftr-403	218	25	of	of	ADP
ftr-403	218	26	these	these	DET
ftr-403	218	27	characteristics	characteristic	NOUN
ftr-403	218	28	was	be	AUX
ftr-403	218	29	a	a	DET
ftr-403	218	30	corporation	corporation	NOUN
ftr-403	218	31	,	,	PUNCT
ftr-403	218	32	while	while	SCONJ
ftr-403	218	33	an	an	DET
ftr-403	218	34	entity	entity	NOUN
ftr-403	218	35	not	not	PART
ftr-403	218	36	having	have	VERB
ftr-403	218	37	more	more	ADJ
ftr-403	218	38	than	than	ADP
ftr-403	218	39	two	two	NUM
ftr-403	218	40	of	of	ADP
ftr-403	218	41	the	the	DET
ftr-403	218	42	characteristics	characteristic	NOUN
ftr-403	218	43	was	be	AUX
ftr-403	218	44	a	a	DET
ftr-403	218	45	partnership.35	partnership.35	NOUN
ftr-403	218	46	the	the	DET
ftr-403	218	47	corporate	corporate	ADJ
ftr-403	218	48	resemblance	resemblance	NOUN
ftr-403	218	49	test	test	NOUN
ftr-403	218	50	was	be	AUX
ftr-403	218	51	always	always	ADV
ftr-403	218	52	difficult	difficult	ADJ
ftr-403	218	53	to	to	PART
ftr-403	218	54	apply	apply	VERB
ftr-403	218	55	,	,	PUNCT
ftr-403	218	56	but	but	CCONJ
ftr-403	218	57	this	this	DET
ftr-403	218	58	difficulty	difficulty	NOUN
ftr-403	218	59	took	take	VERB
ftr-403	218	60	on	on	ADP
ftr-403	218	61	the	the	DET
ftr-403	218	62	character	character	NOUN
ftr-403	218	63	of	of	ADP
ftr-403	218	64	futility	futility	NOUN
ftr-403	218	65	with	with	ADP
ftr-403	218	66	the	the	DET
ftr-403	218	67	emergence	emergence	NOUN
ftr-403	218	68	of	of	ADP
ftr-403	218	69	the	the	DET
ftr-403	218	70	limited	limited	ADJ
ftr-403	218	71	liability	liability	NOUN
ftr-403	218	72	company	company	NOUN
ftr-403	218	73	(	(	PUNCT
ftr-403	218	74	llc	llc	PROPN
ftr-403	218	75	)	)	PUNCT
ftr-403	218	76	.	.	PUNCT
ftr-403	219	1	unknown	unknown	ADJ
ftr-403	219	2	in	in	ADP
ftr-403	219	3	the	the	DET
ftr-403	219	4	united	united	PROPN
ftr-403	219	5	states	states	PROPN
ftr-403	219	6	30	30	NUM
ftr-403	219	7	years	year	NOUN
ftr-403	219	8	ago	ago	ADV
ftr-403	219	9	but	but	CCONJ
ftr-403	219	10	now	now	ADV
ftr-403	219	11	recognized	recognize	VERB
ftr-403	219	12	by	by	ADP
ftr-403	219	13	all	all	DET
ftr-403	219	14	50	50	NUM
ftr-403	219	15	of	of	ADP
ftr-403	219	16	the	the	DET
ftr-403	219	17	states	state	NOUN
ftr-403	219	18	,	,	PUNCT
ftr-403	219	19	the	the	DET
ftr-403	219	20	llc	llc	PROPN
ftr-403	219	21	is	be	AUX
ftr-403	219	22	a	a	DET
ftr-403	219	23	very	very	ADV
ftr-403	219	24	flexible	flexible	ADJ
ftr-403	219	25	form	form	NOUN
ftr-403	219	26	of	of	ADP
ftr-403	219	27	business	business	NOUN
ftr-403	219	28	organization	organization	NOUN
ftr-403	219	29	.	.	PUNCT
ftr-403	220	1	all	all	DET
ftr-403	220	2	members	member	NOUN
ftr-403	220	3	of	of	ADP
ftr-403	220	4	an	an	DET
ftr-403	220	5	llc	llc	NOUN
ftr-403	220	6	enjoy	enjoy	VERB
ftr-403	220	7	immunity	immunity	NOUN
ftr-403	220	8	from	from	ADP
ftr-403	220	9	personal	personal	ADJ
ftr-403	220	10	liability36	liability36	NOUN
ftr-403	220	11	for	for	ADP
ftr-403	220	12	debts	debt	NOUN
ftr-403	220	13	of	of	ADP
ftr-403	220	14	the	the	DET
ftr-403	220	15	entity	entity	NOUN
ftr-403	220	16	,	,	PUNCT
ftr-403	220	17	but	but	CCONJ
ftr-403	220	18	under	under	ADP
ftr-403	220	19	the	the	DET
ftr-403	220	20	laws	law	NOUN
ftr-403	220	21	of	of	ADP
ftr-403	220	22	most	most	ADJ
ftr-403	220	23	states	state	NOUN
ftr-403	220	24	,	,	PUNCT
ftr-403	220	25	other	other	ADJ
ftr-403	220	26	corporate	corporate	ADJ
ftr-403	220	27	characteristics	characteristic	NOUN
ftr-403	220	28	exist	exist	VERB
ftr-403	220	29	or	or	CCONJ
ftr-403	220	30	do	do	AUX
ftr-403	220	31	not	not	PART
ftr-403	220	32	exist	exist	VERB
ftr-403	220	33	at	at	ADP
ftr-403	220	34	the	the	DET
ftr-403	220	35	members	member	NOUN
ftr-403	220	36	’	’	PART
ftr-403	220	37	convenience	convenience	NOUN
ftr-403	220	38	.	.	PUNCT
ftr-403	221	1	an	an	DET
ftr-403	221	2	llc	llc	PROPN
ftr-403	221	3	may	may	AUX
ftr-403	221	4	,	,	PUNCT
ftr-403	221	5	but	but	CCONJ
ftr-403	221	6	need	need	AUX
ftr-403	221	7	not	not	PART
ftr-403	221	8	be	be	AUX
ftr-403	221	9	,	,	PUNCT
ftr-403	221	10	centrally	centrally	ADV
ftr-403	221	11	managed	manage	VERB
ftr-403	221	12	,	,	PUNCT
ftr-403	221	13	its	its	PRON
ftr-403	221	14	life	life	NOUN
ftr-403	221	15	may	may	AUX
ftr-403	221	16	be	be	AUX
ftr-403	221	17	fixed	fix	VERB
ftr-403	221	18	by	by	ADP
ftr-403	221	19	the	the	DET
ftr-403	221	20	members	member	NOUN
ftr-403	221	21	’	’	PART
ftr-403	221	22	agreement	agreement	NOUN
ftr-403	221	23	,	,	PUNCT
ftr-403	221	24	and	and	CCONJ
ftr-403	221	25	each	each	DET
ftr-403	221	26	member	member	NOUN
ftr-403	221	27	’s	’s	PART
ftr-403	221	28	ability	ability	NOUN
ftr-403	221	29	to	to	PART
ftr-403	221	30	transfer	transfer	VERB
ftr-403	221	31	his	his	PRON
ftr-403	221	32	or	or	CCONJ
ftr-403	221	33	her	her	PRON
ftr-403	221	34	interest	interest	NOUN
ftr-403	221	35	in	in	ADP
ftr-403	221	36	the	the	DET
ftr-403	221	37	entity	entity	NOUN
ftr-403	221	38	may	may	AUX
ftr-403	221	39	also	also	ADV
ftr-403	221	40	be	be	AUX
ftr-403	221	41	determined	determine	VERB
ftr-403	221	42	by	by	ADP
ftr-403	221	43	agreement	agreement	NOUN
ftr-403	221	44	.	.	PUNCT
ftr-403	222	1	the	the	DET
ftr-403	222	2	members	member	NOUN
ftr-403	222	3	’	’	PART
ftr-403	222	4	choices	choice	NOUN
ftr-403	222	5	on	on	ADP
ftr-403	222	6	these	these	DET
ftr-403	222	7	matters	matter	NOUN
ftr-403	222	8	,	,	PUNCT
ftr-403	222	9	while	while	SCONJ
ftr-403	222	10	potentially	potentially	ADV
ftr-403	222	11	important	important	ADJ
ftr-403	222	12	,	,	PUNCT
ftr-403	222	13	likely	likely	ADV
ftr-403	222	14	do	do	AUX
ftr-403	222	15	not	not	PART
ftr-403	222	16	usually	usually	ADV
ftr-403	222	17	go	go	VERB
ftr-403	222	18	to	to	ADP
ftr-403	222	19	the	the	DET
ftr-403	222	20	essence	essence	NOUN
ftr-403	222	21	of	of	ADP
ftr-403	222	22	the	the	DET
ftr-403	222	23	entity	entity	NOUN
ftr-403	222	24	’s	’s	PART
ftr-403	222	25	nature	nature	NOUN
ftr-403	222	26	.	.	PUNCT
ftr-403	223	1	llc	llc	PROPN
ftr-403	223	2	laws	law	NOUN
ftr-403	223	3	thus	thus	ADV
ftr-403	223	4	provide	provide	VERB
ftr-403	223	5	the	the	DET
ftr-403	223	6	corporate	corporate	ADJ
ftr-403	223	7	characteristic	characteristic	NOUN
ftr-403	223	8	probably	probably	ADV
ftr-403	223	9	most	most	ADV
ftr-403	223	10	highly	highly	ADV
ftr-403	223	11	prized	prized	ADJ
ftr-403	223	12	–	–	PUNCT
ftr-403	223	13	limited	limited	ADJ
ftr-403	223	14	liability	liability	NOUN
ftr-403	223	15	for	for	ADP
ftr-403	223	16	all	all	DET
ftr-403	223	17	members	member	NOUN
ftr-403	223	18	,	,	PUNCT
ftr-403	223	19	while	while	SCONJ
ftr-403	223	20	allowing	allow	VERB
ftr-403	223	21	the	the	DET
ftr-403	223	22	members	member	NOUN
ftr-403	223	23	to	to	PART
ftr-403	223	24	couch	couch	VERB
ftr-403	223	25	their	their	PRON
ftr-403	223	26	operating	operating	NOUN
ftr-403	223	27	agreement	agreement	NOUN
ftr-403	223	28	in	in	ADP
ftr-403	223	29	terms	term	NOUN
ftr-403	223	30	suiting	suit	VERB
ftr-403	223	31	their	their	PRON
ftr-403	223	32	tax	tax	NOUN
ftr-403	223	33	convenience	convenience	NOUN
ftr-403	223	34	without	without	ADP
ftr-403	223	35	significantly	significantly	ADV
ftr-403	223	36	affecting	affect	VERB
ftr-403	223	37	their	their	PRON
ftr-403	223	38	business	business	NOUN
ftr-403	223	39	relationship	relationship	NOUN
ftr-403	223	40	.	.	PUNCT
ftr-403	224	1	2005	2005	NUM
ftr-403	224	2	]	]	PUNCT
ftr-403	225	1	whatever	whatever	PRON
ftr-403	225	2	happened	happen	VERB
ftr-403	225	3	to	to	PART
ftr-403	225	4	subpart	subpart	VERB
ftr-403	225	5	f	f	PROPN
ftr-403	225	6	?	?	PUNCT
ftr-403	225	7	197	197	NUM
ftr-403	225	8	37	37	NUM
ftr-403	225	9	.	.	PUNCT
ftr-403	226	1	see	see	VERB
ftr-403	226	2	ps-43	ps-43	NOUN
ftr-403	226	3	-	-	SYM
ftr-403	226	4	95	95	NUM
ftr-403	226	5	,	,	PUNCT
ftr-403	226	6	1996	1996	NUM
ftr-403	226	7	-	-	SYM
ftr-403	226	8	1	1	NUM
ftr-403	226	9	cb	cb	PROPN
ftr-403	226	10	865	865	NUM
ftr-403	226	11	.	.	PUNCT
ftr-403	226	12	38	38	NUM
ftr-403	226	13	.	.	PUNCT
ftr-403	227	1	td	td	NOUN
ftr-403	227	2	8697	8697	NUM
ftr-403	227	3	,	,	PUNCT
ftr-403	227	4	61	61	NUM
ftr-403	227	5	fed	feed	VERB
ftr-403	227	6	.	.	PUNCT
ftr-403	228	1	reg	reg	PROPN
ftr-403	228	2	.	.	PUNCT
ftr-403	229	1	66,584	66,584	NUM
ftr-403	229	2	(	(	PUNCT
ftr-403	229	3	dec	dec	PROPN
ftr-403	229	4	.	.	PROPN
ftr-403	229	5	18	18	NUM
ftr-403	229	6	,	,	PUNCT
ftr-403	229	7	1996	1996	NUM
ftr-403	229	8	)	)	PUNCT
ftr-403	229	9	,	,	PUNCT
ftr-403	229	10	reprinted	reprint	VERB
ftr-403	229	11	in	in	ADP
ftr-403	229	12	1997	1997	NUM
ftr-403	229	13	-	-	SYM
ftr-403	229	14	1	1	NUM
ftr-403	229	15	cb	cb	PROPN
ftr-403	229	16	215	215	NUM
ftr-403	229	17	.	.	NOUN
ftr-403	229	18	39	39	NUM
ftr-403	229	19	.	.	PUNCT
ftr-403	230	1	reg	reg	NOUN
ftr-403	230	2	.	.	PUNCT
ftr-403	231	1	§	§	PROPN
ftr-403	231	2	301.7701	301.7701	NUM
ftr-403	231	3	-	-	SYM
ftr-403	231	4	2(b)(1	2(b)(1	NUM
ftr-403	231	5	)	)	PUNCT
ftr-403	231	6	,	,	PUNCT
ftr-403	231	7	(	(	PUNCT
ftr-403	231	8	8)	8)	NUM
ftr-403	231	9	.	.	NOUN
ftr-403	231	10	40	40	NUM
ftr-403	231	11	.	.	PUNCT
ftr-403	232	1	reg	reg	NOUN
ftr-403	232	2	.	.	PUNCT
ftr-403	233	1	§	§	PROPN
ftr-403	233	2	301.7701	301.7701	NUM
ftr-403	233	3	-	-	SYM
ftr-403	233	4	3(a	3(a	NUM
ftr-403	233	5	)	)	PUNCT
ftr-403	233	6	.	.	PUNCT
ftr-403	234	1	41	41	NUM
ftr-403	234	2	.	.	PUNCT
ftr-403	235	1	see	see	VERB
ftr-403	235	2	,	,	PUNCT
ftr-403	235	3	e.g.	e.g.	ADV
ftr-403	235	4	,	,	PUNCT
ftr-403	235	5	http://en.wikipedia.org/wiki/gmbh	http://en.wikipedia.org/wiki/gmbh	PROPN
ftr-403	235	6	,	,	PUNCT
ftr-403	235	7	last	last	ADJ
ftr-403	235	8	visited	visit	VERB
ftr-403	235	9	17	17	NUM
ftr-403	235	10	november	november	PROPN
ftr-403	235	11	2005	2005	NUM
ftr-403	235	12	.	.	PUNCT
ftr-403	236	1	42	42	NUM
ftr-403	236	2	.	.	PUNCT
ftr-403	237	1	see	see	VERB
ftr-403	237	2	gmbh	gmbh	PROPN
ftr-403	237	3	gesetz	gesetz	VERB
ftr-403	237	4	.	.	PUNCT
ftr-403	238	1	43	43	NUM
ftr-403	238	2	.	.	PUNCT
ftr-403	239	1	körperschaftsteuergesetz	körperschaftsteuergesetz	VERB
ftr-403	239	2	§	§	PROPN
ftr-403	239	3	1(1	1(1	NUM
ftr-403	239	4	)	)	PUNCT
ftr-403	239	5	.	.	PUNCT
ftr-403	240	1	the	the	DET
ftr-403	240	2	treasury	treasury	NOUN
ftr-403	240	3	saw	see	VERB
ftr-403	240	4	the	the	DET
ftr-403	240	5	check	check	VERB
ftr-403	240	6	-	-	PUNCT
ftr-403	240	7	the	the	DET
ftr-403	240	8	-	-	PUNCT
ftr-403	240	9	box	box	NOUN
ftr-403	240	10	regulations	regulation	NOUN
ftr-403	240	11	as	as	ADP
ftr-403	240	12	doing	do	VERB
ftr-403	240	13	little	little	ADJ
ftr-403	240	14	more	more	ADJ
ftr-403	240	15	than	than	ADP
ftr-403	240	16	giving	give	VERB
ftr-403	240	17	legal	legal	ADJ
ftr-403	240	18	sanction	sanction	NOUN
ftr-403	240	19	to	to	ADP
ftr-403	240	20	the	the	DET
ftr-403	240	21	practical	practical	ADJ
ftr-403	240	22	reality	reality	NOUN
ftr-403	240	23	of	of	ADP
ftr-403	240	24	electivity	electivity	NOUN
ftr-403	240	25	.	.	PUNCT
ftr-403	241	1	under	under	ADP
ftr-403	241	2	the37	the37	PROPN
ftr-403	241	3	regulations	regulation	NOUN
ftr-403	241	4	,	,	PUNCT
ftr-403	241	5	which	which	PRON
ftr-403	241	6	were	be	AUX
ftr-403	241	7	adopted	adopt	VERB
ftr-403	241	8	in	in	ADP
ftr-403	241	9	1996	1996	NUM
ftr-403	241	10	and	and	CCONJ
ftr-403	241	11	became	become	VERB
ftr-403	241	12	effective	effective	ADJ
ftr-403	241	13	as	as	ADP
ftr-403	241	14	of	of	ADP
ftr-403	241	15	the	the	DET
ftr-403	241	16	beginning	beginning	NOUN
ftr-403	241	17	of	of	ADP
ftr-403	241	18	1997	1997	NUM
ftr-403	241	19	,	,	PUNCT
ftr-403	241	20	an	an	DET
ftr-403	241	21	entity	entity	NOUN
ftr-403	241	22	organized	organize	VERB
ftr-403	241	23	under	under	ADP
ftr-403	241	24	the	the	DET
ftr-403	241	25	corporation	corporation	NOUN
ftr-403	241	26	laws	law	NOUN
ftr-403	241	27	of	of	ADP
ftr-403	241	28	a	a	DET
ftr-403	241	29	u.s.38	u.s.38	PROPN
ftr-403	241	30	state	state	NOUN
ftr-403	241	31	,	,	PUNCT
ftr-403	241	32	or	or	CCONJ
ftr-403	241	33	under	under	ADP
ftr-403	241	34	the	the	DET
ftr-403	241	35	laws	law	NOUN
ftr-403	241	36	of	of	ADP
ftr-403	241	37	a	a	DET
ftr-403	241	38	foreign	foreign	ADJ
ftr-403	241	39	country	country	NOUN
ftr-403	241	40	analogous	analogous	ADJ
ftr-403	241	41	to	to	ADP
ftr-403	241	42	state	state	NOUN
ftr-403	241	43	corporation	corporation	NOUN
ftr-403	241	44	laws	law	NOUN
ftr-403	241	45	,	,	PUNCT
ftr-403	241	46	is	be	AUX
ftr-403	241	47	a	a	DET
ftr-403	241	48	corporation	corporation	NOUN
ftr-403	241	49	for	for	ADP
ftr-403	241	50	u.s	u.s	PROPN
ftr-403	241	51	.	.	PROPN
ftr-403	241	52	tax	tax	NOUN
ftr-403	241	53	purposes	purpose	NOUN
ftr-403	241	54	.	.	PUNCT
ftr-403	242	1	any	any	DET
ftr-403	242	2	business	business	NOUN
ftr-403	242	3	entity	entity	NOUN
ftr-403	242	4	not39	not39	AUX
ftr-403	242	5	encompassed	encompass	VERB
ftr-403	242	6	by	by	ADP
ftr-403	242	7	this	this	DET
ftr-403	242	8	per	per	X
ftr-403	242	9	se	se	X
ftr-403	242	10	rule	rule	NOUN
ftr-403	242	11	may	may	AUX
ftr-403	242	12	elect	elect	VERB
ftr-403	242	13	to	to	PART
ftr-403	242	14	be	be	AUX
ftr-403	242	15	either	either	CCONJ
ftr-403	242	16	a	a	DET
ftr-403	242	17	corporation	corporation	NOUN
ftr-403	242	18	or	or	CCONJ
ftr-403	242	19	fiscally	fiscally	ADV
ftr-403	242	20	transparent	transparent	ADJ
ftr-403	242	21	.	.	PUNCT
ftr-403	243	1	a	a	DET
ftr-403	243	2	fiscally	fiscally	ADV
ftr-403	243	3	transparent	transparent	ADJ
ftr-403	243	4	entity	entity	NOUN
ftr-403	243	5	is	be	AUX
ftr-403	243	6	a	a	DET
ftr-403	243	7	partnership	partnership	NOUN
ftr-403	243	8	if	if	SCONJ
ftr-403	243	9	it	it	PRON
ftr-403	243	10	has	have	VERB
ftr-403	243	11	two	two	NUM
ftr-403	243	12	or	or	CCONJ
ftr-403	243	13	more40	more40	ADJ
ftr-403	243	14	owners	owner	NOUN
ftr-403	243	15	.	.	PUNCT
ftr-403	244	1	if	if	SCONJ
ftr-403	244	2	it	it	PRON
ftr-403	244	3	has	have	VERB
ftr-403	244	4	only	only	ADV
ftr-403	244	5	one	one	NUM
ftr-403	244	6	owner	owner	NOUN
ftr-403	244	7	,	,	PUNCT
ftr-403	244	8	it	it	PRON
ftr-403	244	9	is	be	AUX
ftr-403	244	10	disregarded	disregard	VERB
ftr-403	244	11	as	as	ADP
ftr-403	244	12	an	an	DET
ftr-403	244	13	entity	entity	NOUN
ftr-403	244	14	separate	separate	ADJ
ftr-403	244	15	from	from	ADP
ftr-403	244	16	its	its	PRON
ftr-403	244	17	owner	owner	NOUN
ftr-403	244	18	,	,	PUNCT
ftr-403	244	19	and	and	CCONJ
ftr-403	244	20	the	the	DET
ftr-403	244	21	owner	owner	NOUN
ftr-403	244	22	is	be	AUX
ftr-403	244	23	deemed	deem	VERB
ftr-403	244	24	to	to	PART
ftr-403	244	25	own	own	VERB
ftr-403	244	26	all	all	PRON
ftr-403	244	27	of	of	ADP
ftr-403	244	28	the	the	DET
ftr-403	244	29	entity	entity	NOUN
ftr-403	244	30	’s	’s	PART
ftr-403	244	31	assets	asset	NOUN
ftr-403	244	32	and	and	CCONJ
ftr-403	244	33	to	to	PART
ftr-403	244	34	be	be	AUX
ftr-403	244	35	the	the	DET
ftr-403	244	36	obigor	obigor	NOUN
ftr-403	244	37	of	of	ADP
ftr-403	244	38	all	all	PRON
ftr-403	244	39	of	of	ADP
ftr-403	244	40	its	its	PRON
ftr-403	244	41	liabilities	liability	NOUN
ftr-403	244	42	.	.	PUNCT
ftr-403	245	1	although	although	SCONJ
ftr-403	245	2	the	the	DET
ftr-403	245	3	emergence	emergence	NOUN
ftr-403	245	4	of	of	ADP
ftr-403	245	5	the	the	DET
ftr-403	245	6	llc	llc	NOUN
ftr-403	245	7	was	be	AUX
ftr-403	245	8	the	the	DET
ftr-403	245	9	precipitating	precipitating	NOUN
ftr-403	245	10	fact	fact	NOUN
ftr-403	245	11	,	,	PUNCT
ftr-403	245	12	the	the	DET
ftr-403	245	13	regulations	regulation	NOUN
ftr-403	245	14	allow	allow	VERB
ftr-403	245	15	any	any	DET
ftr-403	245	16	entity	entity	NOUN
ftr-403	245	17	other	other	ADJ
ftr-403	245	18	than	than	ADP
ftr-403	245	19	a	a	DET
ftr-403	245	20	per	per	X
ftr-403	245	21	se	se	X
ftr-403	245	22	corporation	corporation	NOUN
ftr-403	245	23	to	to	PART
ftr-403	245	24	elect	elect	VERB
ftr-403	245	25	its	its	PRON
ftr-403	245	26	status	status	NOUN
ftr-403	245	27	.	.	PUNCT
ftr-403	246	1	an	an	DET
ftr-403	246	2	ordinary	ordinary	ADJ
ftr-403	246	3	partnership	partnership	NOUN
ftr-403	246	4	may	may	AUX
ftr-403	246	5	,	,	PUNCT
ftr-403	246	6	for	for	ADP
ftr-403	246	7	example	example	NOUN
ftr-403	246	8	,	,	PUNCT
ftr-403	246	9	elect	elect	VERB
ftr-403	246	10	to	to	PART
ftr-403	246	11	be	be	AUX
ftr-403	246	12	a	a	DET
ftr-403	246	13	corporation	corporation	NOUN
ftr-403	246	14	for	for	ADP
ftr-403	246	15	u.s	u.s	PROPN
ftr-403	246	16	.	.	PROPN
ftr-403	246	17	tax	tax	NOUN
ftr-403	246	18	purposes	purpose	NOUN
ftr-403	246	19	.	.	PUNCT
ftr-403	247	1	apart	apart	ADV
ftr-403	247	2	from	from	ADP
ftr-403	247	3	the	the	DET
ftr-403	247	4	regulations	regulation	NOUN
ftr-403	247	5	’	'	PUNCT
ftr-403	247	6	implications	implication	NOUN
ftr-403	247	7	for	for	ADP
ftr-403	247	8	international	international	ADJ
ftr-403	247	9	income	income	NOUN
ftr-403	247	10	,	,	PUNCT
ftr-403	247	11	the	the	DET
ftr-403	247	12	treasury	treasury	NOUN
ftr-403	247	13	’s	’s	PART
ftr-403	247	14	judgment	judgment	NOUN
ftr-403	247	15	about	about	ADP
ftr-403	247	16	the	the	DET
ftr-403	247	17	effects	effect	NOUN
ftr-403	247	18	of	of	ADP
ftr-403	247	19	the	the	DET
ftr-403	247	20	regulations	regulation	NOUN
ftr-403	247	21	was	be	AUX
ftr-403	247	22	probably	probably	ADV
ftr-403	247	23	correct	correct	ADJ
ftr-403	247	24	.	.	PUNCT
ftr-403	248	1	taxpayers	taxpayer	NOUN
ftr-403	248	2	and	and	CCONJ
ftr-403	248	3	the	the	DET
ftr-403	248	4	irs	irs	PROPN
ftr-403	248	5	experienced	experience	VERB
ftr-403	248	6	considerable	considerable	ADJ
ftr-403	248	7	difficulty	difficulty	NOUN
ftr-403	248	8	in	in	ADP
ftr-403	248	9	applying	apply	VERB
ftr-403	248	10	the	the	DET
ftr-403	248	11	corporate	corporate	ADJ
ftr-403	248	12	resemblance	resemblance	NOUN
ftr-403	248	13	test	test	NOUN
ftr-403	248	14	,	,	PUNCT
ftr-403	248	15	and	and	CCONJ
ftr-403	248	16	given	give	VERB
ftr-403	248	17	that	that	SCONJ
ftr-403	248	18	the	the	DET
ftr-403	248	19	test	test	NOUN
ftr-403	248	20	usually	usually	ADV
ftr-403	248	21	allowed	allow	VERB
ftr-403	248	22	well	well	ADV
ftr-403	248	23	-	-	PUNCT
ftr-403	248	24	advised	advise	VERB
ftr-403	248	25	taxpayers	taxpayer	NOUN
ftr-403	248	26	to	to	PART
ftr-403	248	27	structure	structure	VERB
ftr-403	248	28	their	their	PRON
ftr-403	248	29	unincorporated	unincorporated	ADJ
ftr-403	248	30	business	business	NOUN
ftr-403	248	31	entities	entity	NOUN
ftr-403	248	32	to	to	PART
ftr-403	248	33	be	be	AUX
ftr-403	248	34	either	either	CCONJ
ftr-403	248	35	corporations	corporation	NOUN
ftr-403	248	36	or	or	CCONJ
ftr-403	248	37	partnerships	partnership	NOUN
ftr-403	248	38	,	,	PUNCT
ftr-403	248	39	as	as	SCONJ
ftr-403	248	40	they	they	PRON
ftr-403	248	41	chose	choose	VERB
ftr-403	248	42	,	,	PUNCT
ftr-403	248	43	the	the	DET
ftr-403	248	44	resources	resource	NOUN
ftr-403	248	45	spent	spend	VERB
ftr-403	248	46	on	on	ADP
ftr-403	248	47	applying	apply	VERB
ftr-403	248	48	the	the	DET
ftr-403	248	49	test	test	NOUN
ftr-403	248	50	were	be	AUX
ftr-403	248	51	largely	largely	ADV
ftr-403	248	52	wasted	waste	VERB
ftr-403	248	53	.	.	PUNCT
ftr-403	249	1	by	by	ADP
ftr-403	249	2	substituting	substitute	VERB
ftr-403	249	3	an	an	DET
ftr-403	249	4	election	election	NOUN
ftr-403	249	5	for	for	ADP
ftr-403	249	6	that	that	DET
ftr-403	249	7	test	test	NOUN
ftr-403	249	8	,	,	PUNCT
ftr-403	249	9	the	the	DET
ftr-403	249	10	treasury	treasury	NOUN
ftr-403	249	11	simplified	simplify	VERB
ftr-403	249	12	this	this	DET
ftr-403	249	13	aspect	aspect	NOUN
ftr-403	249	14	of	of	ADP
ftr-403	249	15	the	the	DET
ftr-403	249	16	tax	tax	NOUN
ftr-403	249	17	law	law	NOUN
ftr-403	249	18	without	without	ADP
ftr-403	249	19	sacrificing	sacrifice	VERB
ftr-403	249	20	any	any	DET
ftr-403	249	21	substantial	substantial	ADJ
ftr-403	249	22	governmental	governmental	ADJ
ftr-403	249	23	interest	interest	NOUN
ftr-403	249	24	being	be	AUX
ftr-403	249	25	served	serve	VERB
ftr-403	249	26	by	by	ADP
ftr-403	249	27	the	the	DET
ftr-403	249	28	resemblance	resemblance	ADJ
ftr-403	249	29	test	test	NOUN
ftr-403	249	30	.	.	PUNCT
ftr-403	250	1	however	however	ADV
ftr-403	250	2	,	,	PUNCT
ftr-403	250	3	the	the	DET
ftr-403	250	4	check	check	VERB
ftr-403	250	5	-	-	PUNCT
ftr-403	250	6	the	the	DET
ftr-403	250	7	-	-	PUNCT
ftr-403	250	8	box	box	NOUN
ftr-403	250	9	regulations	regulation	NOUN
ftr-403	250	10	revolutionized	revolutionize	VERB
ftr-403	250	11	the	the	DET
ftr-403	250	12	u.s	u.s	PROPN
ftr-403	250	13	.	.	PROPN
ftr-403	250	14	international	international	ADJ
ftr-403	250	15	tax	tax	NOUN
ftr-403	250	16	practice	practice	NOUN
ftr-403	250	17	.	.	PUNCT
ftr-403	251	1	the	the	DET
ftr-403	251	2	laws	law	NOUN
ftr-403	251	3	of	of	ADP
ftr-403	251	4	many	many	ADJ
ftr-403	251	5	other	other	ADJ
ftr-403	251	6	countries	country	NOUN
ftr-403	251	7	allow	allow	VERB
ftr-403	251	8	entities	entity	NOUN
ftr-403	251	9	similar	similar	ADJ
ftr-403	251	10	to	to	ADP
ftr-403	251	11	the	the	DET
ftr-403	251	12	llc	llc	NOUN
ftr-403	251	13	,	,	PUNCT
ftr-403	251	14	but	but	CCONJ
ftr-403	251	15	they	they	PRON
ftr-403	251	16	often	often	ADV
ftr-403	251	17	classify	classify	VERB
ftr-403	251	18	these	these	DET
ftr-403	251	19	entities	entity	NOUN
ftr-403	251	20	as	as	ADP
ftr-403	251	21	corporations	corporation	NOUN
ftr-403	251	22	for	for	ADP
ftr-403	251	23	tax	tax	NOUN
ftr-403	251	24	purposes	purpose	NOUN
ftr-403	251	25	.	.	PUNCT
ftr-403	252	1	for	for	ADP
ftr-403	252	2	example	example	NOUN
ftr-403	252	3	,	,	PUNCT
ftr-403	252	4	the	the	DET
ftr-403	252	5	gesellschaft	gesellschaft	NOUN
ftr-403	252	6	mit	mit	PROPN
ftr-403	252	7	beschränkter	beschränkter	PROPN
ftr-403	252	8	haftung	haftung	PROPN
ftr-403	252	9	(	(	PUNCT
ftr-403	252	10	gmbh	gmbh	PROPN
ftr-403	252	11	)	)	PUNCT
ftr-403	252	12	is	be	AUX
ftr-403	252	13	one	one	NUM
ftr-403	252	14	of	of	ADP
ftr-403	252	15	the	the	DET
ftr-403	252	16	principal	principal	ADJ
ftr-403	252	17	forms	form	NOUN
ftr-403	252	18	of	of	ADP
ftr-403	252	19	business	business	NOUN
ftr-403	252	20	organization	organization	NOUN
ftr-403	252	21	in	in	ADP
ftr-403	252	22	germany	germany	PROPN
ftr-403	252	23	.	.	PUNCT
ftr-403	253	1	the	the	DET
ftr-403	253	2	owners41	owners41	NOUN
ftr-403	253	3	of	of	ADP
ftr-403	253	4	a	a	DET
ftr-403	253	5	gmbh	gmbh	NOUN
ftr-403	253	6	enjoy	enjoy	VERB
ftr-403	253	7	immunity	immunity	NOUN
ftr-403	253	8	from	from	ADP
ftr-403	253	9	liability	liability	NOUN
ftr-403	253	10	for	for	ADP
ftr-403	253	11	debts	debt	NOUN
ftr-403	253	12	of	of	ADP
ftr-403	253	13	the	the	DET
ftr-403	253	14	entity	entity	NOUN
ftr-403	253	15	,	,	PUNCT
ftr-403	253	16	but	but	CCONJ
ftr-403	253	17	a	a	DET
ftr-403	253	18	gmbh	gmbh	NOUN
ftr-403	253	19	is	be	AUX
ftr-403	253	20	not	not	PART
ftr-403	253	21	centrally	centrally	ADV
ftr-403	253	22	managed	manage	VERB
ftr-403	253	23	,	,	PUNCT
ftr-403	253	24	and	and	CCONJ
ftr-403	253	25	whether	whether	SCONJ
ftr-403	253	26	it	it	PRON
ftr-403	253	27	has	have	AUX
ftr-403	253	28	the	the	DET
ftr-403	253	29	other	other	ADJ
ftr-403	253	30	corporate	corporate	ADJ
ftr-403	253	31	characteristics	characteristic	NOUN
ftr-403	253	32	cited	cite	VERB
ftr-403	253	33	in	in	ADP
ftr-403	253	34	the	the	DET
ftr-403	253	35	corporate	corporate	ADJ
ftr-403	253	36	resemblance	resemblance	NOUN
ftr-403	253	37	regulations	regulation	NOUN
ftr-403	253	38	depends	depend	VERB
ftr-403	253	39	on	on	ADP
ftr-403	253	40	the	the	DET
ftr-403	253	41	owners	owner	NOUN
ftr-403	253	42	’	'	PUNCT
ftr-403	253	43	operating	operating	NOUN
ftr-403	253	44	agreement	agreement	NOUN
ftr-403	253	45	.	.	PUNCT
ftr-403	254	1	a	a	DET
ftr-403	254	2	gmbh	gmbh	NOUN
ftr-403	254	3	is	be	AUX
ftr-403	254	4	,	,	PUNCT
ftr-403	254	5	however	however	ADV
ftr-403	254	6	,	,	PUNCT
ftr-403	254	7	considered	consider	VERB
ftr-403	254	8	a	a	DET
ftr-403	254	9	corporation	corporation	NOUN
ftr-403	254	10	for42	for42	NOUN
ftr-403	254	11	purposes	purpose	NOUN
ftr-403	254	12	of	of	ADP
ftr-403	254	13	german	german	ADJ
ftr-403	254	14	taxation.43	taxation.43	PROPN
ftr-403	254	15	198	198	NUM
ftr-403	254	16	florida	florida	PROPN
ftr-403	254	17	tax	tax	NOUN
ftr-403	255	1	[	[	X
ftr-403	255	2	vol7:3	vol7:3	PROPN
ftr-403	255	3	44	44	NUM
ftr-403	255	4	.	.	PUNCT
ftr-403	255	5	rev	rev	PROPN
ftr-403	255	6	.	.	PUNCT
ftr-403	256	1	rul	rul	PROPN
ftr-403	256	2	.	.	PUNCT
ftr-403	257	1	93	93	NUM
ftr-403	257	2	-	-	SYM
ftr-403	257	3	4	4	NUM
ftr-403	257	4	,	,	PUNCT
ftr-403	257	5	1993	1993	NUM
ftr-403	257	6	-	-	SYM
ftr-403	257	7	1	1	NUM
ftr-403	257	8	cb	cb	PROPN
ftr-403	257	9	225	225	NUM
ftr-403	257	10	,	,	PUNCT
ftr-403	257	11	declared	declare	VERB
ftr-403	257	12	obsolete	obsolete	ADJ
ftr-403	257	13	by	by	ADP
ftr-403	257	14	rev	rev	PROPN
ftr-403	257	15	.	.	PROPN
ftr-403	257	16	rul	rul	PROPN
ftr-403	257	17	.	.	PUNCT
ftr-403	258	1	98	98	NUM
ftr-403	258	2	-	-	SYM
ftr-403	258	3	37	37	NUM
ftr-403	258	4	,	,	PUNCT
ftr-403	258	5	1998	1998	NUM
ftr-403	258	6	-	-	SYM
ftr-403	258	7	2	2	NUM
ftr-403	258	8	cb	cb	PROPN
ftr-403	258	9	133	133	NUM
ftr-403	258	10	.	.	PUNCT
ftr-403	259	1	45	45	NUM
ftr-403	259	2	.	.	PUNCT
ftr-403	260	1	the	the	DET
ftr-403	260	2	regulations	regulation	NOUN
ftr-403	260	3	’	'	PUNCT
ftr-403	260	4	facilitation	facilitation	NOUN
ftr-403	260	5	of	of	ADP
ftr-403	260	6	hybrids	hybrid	NOUN
ftr-403	260	7	did	do	AUX
ftr-403	260	8	not	not	PART
ftr-403	260	9	come	come	VERB
ftr-403	260	10	as	as	ADP
ftr-403	260	11	a	a	DET
ftr-403	260	12	surprise	surprise	NOUN
ftr-403	260	13	to	to	ADP
ftr-403	260	14	the	the	DET
ftr-403	260	15	treasury	treasury	NOUN
ftr-403	260	16	.	.	PUNCT
ftr-403	261	1	in	in	ADP
ftr-403	261	2	its	its	PRON
ftr-403	261	3	first	first	ADJ
ftr-403	261	4	official	official	ADJ
ftr-403	261	5	indication	indication	NOUN
ftr-403	261	6	that	that	SCONJ
ftr-403	261	7	it	it	PRON
ftr-403	261	8	was	be	AUX
ftr-403	261	9	considering	consider	VERB
ftr-403	261	10	a	a	DET
ftr-403	261	11	wholly	wholly	ADV
ftr-403	261	12	elective	elective	ADJ
ftr-403	261	13	system	system	NOUN
ftr-403	261	14	,	,	PUNCT
ftr-403	261	15	the	the	DET
ftr-403	261	16	treasury	treasury	NOUN
ftr-403	261	17	said	say	VERB
ftr-403	261	18	:	:	PUNCT
ftr-403	261	19	an	an	DET
ftr-403	261	20	elective	elective	ADJ
ftr-403	261	21	approach	approach	NOUN
ftr-403	261	22	could	could	AUX
ftr-403	261	23	expand	expand	VERB
ftr-403	261	24	the	the	DET
ftr-403	261	25	potential	potential	NOUN
ftr-403	261	26	that	that	PRON
ftr-403	261	27	exists	exist	VERB
ftr-403	261	28	under	under	ADP
ftr-403	261	29	the	the	DET
ftr-403	261	30	current	current	ADJ
ftr-403	261	31	classification	classification	NOUN
ftr-403	261	32	regulations	regulation	NOUN
ftr-403	261	33	for	for	ADP
ftr-403	261	34	hybrid	hybrid	ADJ
ftr-403	261	35	structures	structure	NOUN
ftr-403	261	36	.	.	PUNCT
ftr-403	262	1	the	the	DET
ftr-403	262	2	service	service	NOUN
ftr-403	262	3	and	and	CCONJ
ftr-403	262	4	treasury	treasury	NOUN
ftr-403	262	5	are	be	AUX
ftr-403	262	6	considering	consider	VERB
ftr-403	262	7	whether	whether	SCONJ
ftr-403	262	8	it	it	PRON
ftr-403	262	9	is	be	AUX
ftr-403	262	10	appropriate	appropriate	ADJ
ftr-403	262	11	to	to	PART
ftr-403	262	12	address	address	VERB
ftr-403	262	13	inconsistent	inconsistent	ADJ
ftr-403	262	14	classification	classification	NOUN
ftr-403	262	15	in	in	ADP
ftr-403	262	16	any	any	DET
ftr-403	262	17	rules	rule	NOUN
ftr-403	262	18	to	to	PART
ftr-403	262	19	be	be	AUX
ftr-403	262	20	proposed	propose	VERB
ftr-403	262	21	and	and	CCONJ
ftr-403	262	22	also	also	ADV
ftr-403	262	23	are	be	AUX
ftr-403	262	24	considering	consider	VERB
ftr-403	262	25	how	how	SCONJ
ftr-403	262	26	the	the	DET
ftr-403	262	27	tax	tax	NOUN
ftr-403	262	28	benefits	benefit	NOUN
ftr-403	262	29	or	or	CCONJ
ftr-403	262	30	detriments	detriment	NOUN
ftr-403	262	31	that	that	PRON
ftr-403	262	32	may	may	AUX
ftr-403	262	33	result	result	VERB
ftr-403	262	34	from	from	ADP
ftr-403	262	35	inconsistent	inconsistent	ADJ
ftr-403	262	36	classification	classification	NOUN
ftr-403	262	37	can	can	AUX
ftr-403	262	38	be	be	AUX
ftr-403	262	39	addressed	address	VERB
ftr-403	262	40	through	through	ADP
ftr-403	262	41	the	the	DET
ftr-403	262	42	tax	tax	NOUN
ftr-403	262	43	treaty	treaty	NOUN
ftr-403	262	44	process	process	NOUN
ftr-403	262	45	.	.	PUNCT
ftr-403	262	46	.	.	PUNCT
ftr-403	262	47	.	.	PUNCT
ftr-403	262	48	.	.	PUNCT
ftr-403	262	49	.	.	PUNCT
ftr-403	262	50	.	.	PUNCT
ftr-403	262	51	.	.	PUNCT
ftr-403	262	52	.	.	PUNCT
ftr-403	263	1	because	because	SCONJ
ftr-403	263	2	any	any	DET
ftr-403	263	3	change	change	NOUN
ftr-403	263	4	in	in	ADP
ftr-403	263	5	the	the	DET
ftr-403	263	6	existing	exist	VERB
ftr-403	263	7	classification	classification	NOUN
ftr-403	263	8	regulations	regulation	NOUN
ftr-403	263	9	is	be	AUX
ftr-403	263	10	intended	intend	VERB
ftr-403	263	11	generally	generally	ADV
ftr-403	263	12	to	to	PART
ftr-403	263	13	simplify	simplify	VERB
ftr-403	263	14	the	the	DET
ftr-403	263	15	rules	rule	NOUN
ftr-403	263	16	without	without	ADP
ftr-403	263	17	resulting	result	VERB
ftr-403	263	18	in	in	ADP
ftr-403	263	19	a	a	DET
ftr-403	263	20	substantial	substantial	ADJ
ftr-403	263	21	change	change	NOUN
ftr-403	263	22	in	in	ADP
ftr-403	263	23	the	the	DET
ftr-403	263	24	classification	classification	NOUN
ftr-403	263	25	of	of	ADP
ftr-403	263	26	unincorporated	unincorporated	ADJ
ftr-403	263	27	organizations	organization	NOUN
ftr-403	263	28	,	,	PUNCT
ftr-403	263	29	the	the	DET
ftr-403	263	30	service	service	NOUN
ftr-403	263	31	and	and	CCONJ
ftr-403	263	32	treasury	treasury	NOUN
ftr-403	263	33	must	must	AUX
ftr-403	263	34	consider	consider	VERB
ftr-403	263	35	whether	whether	SCONJ
ftr-403	263	36	an	an	DET
ftr-403	263	37	elective	elective	ADJ
ftr-403	263	38	approach	approach	NOUN
ftr-403	263	39	should	should	AUX
ftr-403	263	40	be	be	AUX
ftr-403	263	41	modified	modify	VERB
ftr-403	263	42	with	with	ADP
ftr-403	263	43	respect	respect	NOUN
ftr-403	263	44	to	to	ADP
ftr-403	263	45	foreign	foreign	ADJ
ftr-403	263	46	organizations	organization	NOUN
ftr-403	263	47	.	.	PUNCT
ftr-403	264	1	notice	notice	VERB
ftr-403	264	2	95	95	NUM
ftr-403	264	3	-	-	SYM
ftr-403	264	4	14	14	NUM
ftr-403	264	5	,	,	PUNCT
ftr-403	264	6	1995	1995	NUM
ftr-403	264	7	-	-	SYM
ftr-403	264	8	1	1	NUM
ftr-403	264	9	c.b	c.b	PROPN
ftr-403	264	10	.	.	PROPN
ftr-403	264	11	297	297	NUM
ftr-403	264	12	,	,	PUNCT
ftr-403	264	13	298	298	NUM
ftr-403	264	14	.	.	NOUN
ftr-403	264	15	46	46	NUM
ftr-403	264	16	.	.	PUNCT
ftr-403	265	1	the	the	DET
ftr-403	265	2	term	term	NOUN
ftr-403	265	3	“	"	PUNCT
ftr-403	265	4	reverse	reverse	VERB
ftr-403	265	5	hybrid	hybrid	ADJ
ftr-403	265	6	entity	entity	NOUN
ftr-403	265	7	”	"	PUNCT
ftr-403	265	8	appears	appear	VERB
ftr-403	265	9	in	in	ADP
ftr-403	265	10	a	a	DET
ftr-403	265	11	few	few	ADJ
ftr-403	265	12	regulations	regulation	NOUN
ftr-403	265	13	.	.	PUNCT
ftr-403	266	1	see	see	VERB
ftr-403	266	2	,	,	PUNCT
ftr-403	266	3	e.g.	e.g.	ADV
ftr-403	266	4	,	,	PUNCT
ftr-403	266	5	reg	reg	NOUN
ftr-403	266	6	.	.	PUNCT
ftr-403	267	1	§	§	PROPN
ftr-403	267	2	1.894	1.894	NUM
ftr-403	267	3	-	-	SYM
ftr-403	267	4	1(d)(2	1(d)(2	NUM
ftr-403	267	5	)	)	PUNCT
ftr-403	267	6	.	.	PUNCT
ftr-403	268	1	a	a	DET
ftr-403	268	2	gmbh	gmbh	NOUN
ftr-403	268	3	that	that	PRON
ftr-403	268	4	is	be	AUX
ftr-403	268	5	a	a	DET
ftr-403	268	6	partnership	partnership	NOUN
ftr-403	268	7	or	or	CCONJ
ftr-403	268	8	disregarded	disregard	VERB
ftr-403	268	9	entity	entity	NOUN
ftr-403	268	10	for	for	ADP
ftr-403	268	11	u.s	u.s	PROPN
ftr-403	268	12	.	.	PROPN
ftr-403	268	13	tax	tax	NOUN
ftr-403	268	14	purposes	purpose	NOUN
ftr-403	268	15	,	,	PUNCT
ftr-403	268	16	but	but	CCONJ
ftr-403	268	17	a	a	DET
ftr-403	268	18	corporation	corporation	NOUN
ftr-403	268	19	for	for	ADP
ftr-403	268	20	german	german	ADJ
ftr-403	268	21	tax	tax	NOUN
ftr-403	268	22	purposes	purpose	NOUN
ftr-403	268	23	,	,	PUNCT
ftr-403	268	24	is	be	AUX
ftr-403	268	25	an	an	DET
ftr-403	268	26	example	example	NOUN
ftr-403	268	27	of	of	ADP
ftr-403	268	28	a	a	DET
ftr-403	268	29	hybrid	hybrid	ADJ
ftr-403	268	30	entity	entity	NOUN
ftr-403	268	31	.	.	PUNCT
ftr-403	269	1	although	although	SCONJ
ftr-403	269	2	it	it	PRON
ftr-403	269	3	was	be	AUX
ftr-403	269	4	possible	possible	ADJ
ftr-403	269	5	for	for	SCONJ
ftr-403	269	6	a	a	DET
ftr-403	269	7	gmbh	gmbh	NOUN
ftr-403	269	8	to	to	PART
ftr-403	269	9	be	be	AUX
ftr-403	269	10	a	a	DET
ftr-403	269	11	hybrid	hybrid	ADJ
ftr-403	269	12	entity	entity	NOUN
ftr-403	269	13	under	under	ADP
ftr-403	269	14	the	the	DET
ftr-403	269	15	corporate	corporate	ADJ
ftr-403	269	16	resemblance	resemblance	NOUN
ftr-403	269	17	regulations	regulation	NOUN
ftr-403	269	18	,	,	PUNCT
ftr-403	269	19	the	the	DET
ftr-403	269	20	check	check	NOUN
ftr-403	269	21	-	-	PUNCT
ftr-403	269	22	the	the	DET
ftr-403	269	23	-	-	PUNCT
ftr-403	269	24	box	box	NOUN
ftr-403	269	25	regulations	regulation	NOUN
ftr-403	269	26	make	make	VERB
ftr-403	269	27	hybrid44	hybrid44	NOUN
ftr-403	269	28	status	status	NOUN
ftr-403	269	29	as	as	ADV
ftr-403	269	30	easy	easy	ADJ
ftr-403	269	31	as	as	ADP
ftr-403	269	32	filling	fill	VERB
ftr-403	269	33	out	out	ADP
ftr-403	269	34	a	a	DET
ftr-403	269	35	one	one	NUM
ftr-403	269	36	-	-	PUNCT
ftr-403	269	37	page	page	NOUN
ftr-403	269	38	form	form	NOUN
ftr-403	269	39	.	.	PUNCT
ftr-403	270	1	the	the	DET
ftr-403	270	2	regulations	regulation	NOUN
ftr-403	270	3	allow	allow	VERB
ftr-403	270	4	the	the	DET
ftr-403	270	5	same45	same45	PROPN
ftr-403	270	6	ease	ease	NOUN
ftr-403	270	7	of	of	ADP
ftr-403	270	8	achieving	achieve	VERB
ftr-403	270	9	hybrid	hybrid	ADJ
ftr-403	270	10	status	status	NOUN
ftr-403	270	11	for	for	ADP
ftr-403	270	12	entities	entity	NOUN
ftr-403	270	13	organized	organize	VERB
ftr-403	270	14	in	in	ADP
ftr-403	270	15	other	other	ADJ
ftr-403	270	16	countries	country	NOUN
ftr-403	270	17	that	that	PRON
ftr-403	270	18	have	have	VERB
ftr-403	270	19	entities	entity	NOUN
ftr-403	270	20	analogous	analogous	ADJ
ftr-403	270	21	to	to	ADP
ftr-403	270	22	the	the	DET
ftr-403	270	23	u.s	u.s	PROPN
ftr-403	270	24	.	.	PROPN
ftr-403	270	25	llc	llc	PROPN
ftr-403	270	26	and	and	CCONJ
ftr-403	270	27	treat	treat	VERB
ftr-403	270	28	them	they	PRON
ftr-403	270	29	as	as	ADP
ftr-403	270	30	corporations	corporation	NOUN
ftr-403	270	31	for	for	ADP
ftr-403	270	32	local	local	ADJ
ftr-403	270	33	tax	tax	NOUN
ftr-403	270	34	purposes	purpose	NOUN
ftr-403	270	35	.	.	PUNCT
ftr-403	271	1	the	the	DET
ftr-403	271	2	regulations	regulation	NOUN
ftr-403	271	3	make	make	VERB
ftr-403	271	4	it	it	PRON
ftr-403	271	5	equally	equally	ADV
ftr-403	271	6	easy	easy	ADJ
ftr-403	271	7	to	to	PART
ftr-403	271	8	create	create	VERB
ftr-403	271	9	a	a	DET
ftr-403	271	10	so	so	ADV
ftr-403	271	11	-	-	PUNCT
ftr-403	271	12	called	call	VERB
ftr-403	271	13	reverse	reverse	ADJ
ftr-403	271	14	hybrid	hybrid	NOUN
ftr-403	271	15	entity	entity	NOUN
ftr-403	271	16	–	–	PUNCT
ftr-403	271	17	an	an	DET
ftr-403	271	18	entity	entity	NOUN
ftr-403	271	19	that	that	PRON
ftr-403	271	20	is	be	AUX
ftr-403	271	21	fiscally	fiscally	ADV
ftr-403	271	22	transparent	transparent	ADJ
ftr-403	271	23	under	under	ADP
ftr-403	271	24	the	the	DET
ftr-403	271	25	laws	law	NOUN
ftr-403	271	26	of	of	ADP
ftr-403	271	27	a	a	DET
ftr-403	271	28	relevant	relevant	ADJ
ftr-403	271	29	foreign	foreign	ADJ
ftr-403	271	30	country	country	NOUN
ftr-403	271	31	but	but	CCONJ
ftr-403	271	32	is	be	AUX
ftr-403	271	33	classified	classify	VERB
ftr-403	271	34	as	as	ADP
ftr-403	271	35	a	a	DET
ftr-403	271	36	corporation	corporation	NOUN
ftr-403	271	37	for	for	ADP
ftr-403	271	38	u.s	u.s	PROPN
ftr-403	271	39	.	.	PROPN
ftr-403	271	40	tax	tax	NOUN
ftr-403	271	41	purposes	purpose	NOUN
ftr-403	271	42	.	.	PUNCT
ftr-403	272	1	for46	for46	PROPN
ftr-403	272	2	example	example	NOUN
ftr-403	272	3	,	,	PUNCT
ftr-403	272	4	if	if	SCONJ
ftr-403	272	5	a	a	DET
ftr-403	272	6	u.s	u.s	PROPN
ftr-403	272	7	.	.	PROPN
ftr-403	272	8	multinational	multinational	ADJ
ftr-403	272	9	enterprise	enterprise	NOUN
ftr-403	272	10	causes	cause	VERB
ftr-403	272	11	two	two	NUM
ftr-403	272	12	of	of	ADP
ftr-403	272	13	its	its	PRON
ftr-403	272	14	corporate	corporate	ADJ
ftr-403	272	15	members	member	NOUN
ftr-403	272	16	to	to	PART
ftr-403	272	17	organize	organize	VERB
ftr-403	272	18	a	a	DET
ftr-403	272	19	partnership	partnership	NOUN
ftr-403	272	20	to	to	PART
ftr-403	272	21	make	make	VERB
ftr-403	272	22	an	an	DET
ftr-403	272	23	investment	investment	NOUN
ftr-403	272	24	or	or	CCONJ
ftr-403	272	25	carry	carry	VERB
ftr-403	272	26	on	on	ADP
ftr-403	272	27	an	an	DET
ftr-403	272	28	activity	activity	NOUN
ftr-403	272	29	in	in	ADP
ftr-403	272	30	a	a	DET
ftr-403	272	31	foreign	foreign	ADJ
ftr-403	272	32	country	country	NOUN
ftr-403	272	33	,	,	PUNCT
ftr-403	272	34	that	that	DET
ftr-403	272	35	country	country	NOUN
ftr-403	272	36	likely	likely	ADV
ftr-403	272	37	treats	treat	VERB
ftr-403	272	38	the	the	DET
ftr-403	272	39	partnership	partnership	NOUN
ftr-403	272	40	as	as	ADP
ftr-403	272	41	fiscally	fiscally	ADV
ftr-403	272	42	transparent	transparent	ADJ
ftr-403	272	43	.	.	PUNCT
ftr-403	273	1	if	if	SCONJ
ftr-403	273	2	the	the	DET
ftr-403	273	3	partnership	partnership	NOUN
ftr-403	273	4	elects	elect	VERB
ftr-403	273	5	to	to	PART
ftr-403	273	6	be	be	AUX
ftr-403	273	7	an	an	DET
ftr-403	273	8	association	association	NOUN
ftr-403	273	9	taxable	taxable	ADJ
ftr-403	273	10	as	as	ADP
ftr-403	273	11	a	a	DET
ftr-403	273	12	corporation	corporation	NOUN
ftr-403	273	13	for	for	ADP
ftr-403	273	14	u.s	u.s	PROPN
ftr-403	273	15	.	.	PROPN
ftr-403	273	16	tax	tax	NOUN
ftr-403	273	17	purposes	purpose	NOUN
ftr-403	273	18	,	,	PUNCT
ftr-403	273	19	it	it	PRON
ftr-403	273	20	is	be	AUX
ftr-403	273	21	a	a	DET
ftr-403	273	22	reverse	reverse	ADJ
ftr-403	273	23	hybrid	hybrid	ADJ
ftr-403	273	24	entity	entity	NOUN
ftr-403	273	25	.	.	PUNCT
ftr-403	274	1	b.	b.	PROPN
ftr-403	274	2	check	check	PROPN
ftr-403	274	3	-	-	PUNCT
ftr-403	274	4	the	the	DET
ftr-403	274	5	-	-	PUNCT
ftr-403	274	6	box	box	NOUN
ftr-403	274	7	schemes	scheme	NOUN
ftr-403	274	8	taxpayers	taxpayer	NOUN
ftr-403	274	9	have	have	AUX
ftr-403	274	10	learned	learn	VERB
ftr-403	274	11	to	to	PART
ftr-403	274	12	use	use	VERB
ftr-403	274	13	hybrid	hybrid	ADJ
ftr-403	274	14	entities	entity	NOUN
ftr-403	274	15	to	to	PART
ftr-403	274	16	defeat	defeat	VERB
ftr-403	274	17	the	the	DET
ftr-403	274	18	application	application	NOUN
ftr-403	274	19	of	of	ADP
ftr-403	274	20	subpart	subpart	PROPN
ftr-403	274	21	f.	f.	PROPN
ftr-403	274	22	three	three	NUM
ftr-403	274	23	examples	example	NOUN
ftr-403	274	24	are	be	AUX
ftr-403	274	25	given	give	VERB
ftr-403	274	26	below	below	ADP
ftr-403	274	27	.	.	PUNCT
ftr-403	275	1	2005	2005	NUM
ftr-403	275	2	]	]	PUNCT
ftr-403	275	3	whatever	whatever	PRON
ftr-403	275	4	happened	happen	VERB
ftr-403	275	5	to	to	PART
ftr-403	275	6	subpart	subpart	VERB
ftr-403	275	7	f	f	PROPN
ftr-403	275	8	?	?	PUNCT
ftr-403	276	1	199	199	NUM
ftr-403	276	2	47	47	NUM
ftr-403	276	3	.	.	PUNCT
ftr-403	277	1	in	in	ADP
ftr-403	277	2	a	a	DET
ftr-403	277	3	variation	variation	NOUN
ftr-403	277	4	on	on	ADP
ftr-403	277	5	example	example	NOUN
ftr-403	277	6	1	1	NUM
ftr-403	277	7	,	,	PUNCT
ftr-403	277	8	ipco	ipco	ADV
ftr-403	277	9	is	be	AUX
ftr-403	277	10	wholly	wholly	ADV
ftr-403	277	11	owned	own	VERB
ftr-403	277	12	by	by	ADP
ftr-403	277	13	lco	lco	NOUN
ftr-403	277	14	,	,	PUNCT
ftr-403	277	15	another	another	DET
ftr-403	277	16	subsidiary	subsidiary	NOUN
ftr-403	277	17	of	of	ADP
ftr-403	277	18	delco	delco	PROPN
ftr-403	277	19	,	,	PUNCT
ftr-403	277	20	that	that	PRON
ftr-403	277	21	is	be	AUX
ftr-403	277	22	organized	organize	VERB
ftr-403	277	23	under	under	ADP
ftr-403	277	24	the	the	DET
ftr-403	277	25	laws	law	NOUN
ftr-403	277	26	of	of	ADP
ftr-403	277	27	country	country	NOUN
ftr-403	277	28	l	l	NOUN
ftr-403	277	29	(	(	PUNCT
ftr-403	277	30	the	the	DET
ftr-403	277	31	country	country	NOUN
ftr-403	277	32	in	in	ADP
ftr-403	277	33	which	which	DET
ftr-403	277	34	opco	opco	NOUN
ftr-403	277	35	is	be	AUX
ftr-403	277	36	incorporated	incorporate	VERB
ftr-403	277	37	and	and	CCONJ
ftr-403	277	38	operates	operate	VERB
ftr-403	277	39	)	)	PUNCT
ftr-403	277	40	and	and	CCONJ
ftr-403	277	41	is	be	AUX
ftr-403	277	42	classified	classify	VERB
ftr-403	277	43	as	as	ADP
ftr-403	277	44	a	a	DET
ftr-403	277	45	corporation	corporation	NOUN
ftr-403	277	46	for	for	ADP
ftr-403	277	47	u.s	u.s	PROPN
ftr-403	277	48	.	.	PROPN
ftr-403	277	49	tax	tax	NOUN
ftr-403	277	50	purposes	purpose	NOUN
ftr-403	277	51	.	.	PUNCT
ftr-403	278	1	because	because	SCONJ
ftr-403	278	2	ipco	ipco	PROPN
ftr-403	278	3	is	be	AUX
ftr-403	278	4	also	also	ADV
ftr-403	278	5	a	a	DET
ftr-403	278	6	disregarded	disregarded	ADJ
ftr-403	278	7	entity	entity	NOUN
ftr-403	278	8	in	in	ADP
ftr-403	278	9	this	this	DET
ftr-403	278	10	variation	variation	NOUN
ftr-403	278	11	,	,	PUNCT
ftr-403	278	12	its	its	PRON
ftr-403	278	13	technology	technology	NOUN
ftr-403	278	14	is	be	AUX
ftr-403	278	15	considered	consider	VERB
ftr-403	278	16	owned	own	VERB
ftr-403	278	17	by	by	ADP
ftr-403	278	18	lco	lco	NOUN
ftr-403	278	19	,	,	PUNCT
ftr-403	278	20	the	the	DET
ftr-403	278	21	license	license	NOUN
ftr-403	278	22	to	to	PART
ftr-403	278	23	opco	opco	NOUN
ftr-403	278	24	is	be	AUX
ftr-403	278	25	deemed	deem	VERB
ftr-403	278	26	made	make	VERB
ftr-403	278	27	by	by	ADP
ftr-403	278	28	lco	lco	NOUN
ftr-403	278	29	,	,	PUNCT
ftr-403	278	30	and	and	CCONJ
ftr-403	278	31	the	the	DET
ftr-403	278	32	royalties	royalty	NOUN
ftr-403	278	33	are	be	AUX
ftr-403	278	34	treated	treat	VERB
ftr-403	278	35	as	as	SCONJ
ftr-403	278	36	though	though	ADV
ftr-403	278	37	paid	pay	VERB
ftr-403	278	38	by	by	ADP
ftr-403	278	39	opco	opco	NOUN
ftr-403	278	40	to	to	PART
ftr-403	278	41	lco	lco	VERB
ftr-403	278	42	.	.	PUNCT
ftr-403	279	1	lco	lco	NOUN
ftr-403	279	2	is	be	AUX
ftr-403	279	3	a	a	DET
ftr-403	279	4	cfc	cfc	NOUN
ftr-403	279	5	,	,	PUNCT
ftr-403	279	6	and	and	CCONJ
ftr-403	279	7	its	its	PRON
ftr-403	279	8	royalty	royalty	NOUN
ftr-403	279	9	income	income	NOUN
ftr-403	279	10	is	be	AUX
ftr-403	279	11	within	within	ADP
ftr-403	279	12	the	the	DET
ftr-403	279	13	general	general	ADJ
ftr-403	279	14	definition	definition	NOUN
ftr-403	279	15	of	of	ADP
ftr-403	279	16	fphc	fphc	ADJ
ftr-403	279	17	income	income	NOUN
ftr-403	279	18	under	under	ADP
ftr-403	279	19	§	§	PROPN
ftr-403	279	20	954(c)(1)(a	954(c)(1)(a	NOUN
ftr-403	279	21	)	)	PUNCT
ftr-403	279	22	.	.	PUNCT
ftr-403	280	1	however	however	ADV
ftr-403	280	2	,	,	PUNCT
ftr-403	280	3	the	the	DET
ftr-403	280	4	royalties	royalty	NOUN
ftr-403	280	5	are	be	AUX
ftr-403	280	6	excepted	except	VERB
ftr-403	280	7	by	by	ADP
ftr-403	280	8	§	§	PROPN
ftr-403	280	9	954(c)(3)(a	954(c)(3)(a	PROPN
ftr-403	280	10	)	)	PUNCT
ftr-403	280	11	because	because	SCONJ
ftr-403	280	12	they	they	PRON
ftr-403	280	13	are	be	AUX
ftr-403	280	14	received	receive	VERB
ftr-403	280	15	from	from	ADP
ftr-403	280	16	a	a	DET
ftr-403	280	17	related	related	ADJ
ftr-403	280	18	corporation	corporation	NOUN
ftr-403	280	19	for	for	ADP
ftr-403	280	20	the	the	DET
ftr-403	280	21	use	use	NOUN
ftr-403	280	22	of	of	ADP
ftr-403	280	23	property	property	NOUN
ftr-403	280	24	within	within	ADP
ftr-403	280	25	the	the	DET
ftr-403	280	26	country	country	NOUN
ftr-403	280	27	(	(	PUNCT
ftr-403	280	28	country	country	NOUN
ftr-403	280	29	l	l	NOUN
ftr-403	280	30	)	)	PUNCT
ftr-403	280	31	under	under	ADP
ftr-403	280	32	the	the	DET
ftr-403	280	33	laws	law	NOUN
ftr-403	280	34	of	of	ADP
ftr-403	280	35	which	which	PRON
ftr-403	280	36	the	the	DET
ftr-403	280	37	cfc	cfc	NOUN
ftr-403	280	38	is	be	AUX
ftr-403	280	39	organized	organize	VERB
ftr-403	280	40	.	.	PUNCT
ftr-403	281	1	example	example	NOUN
ftr-403	282	1	1	1	NUM
ftr-403	282	2	.	.	X
ftr-403	282	3	delco	delco	PROPN
ftr-403	282	4	,	,	PUNCT
ftr-403	282	5	a	a	DET
ftr-403	282	6	delaware	delaware	PROPN
ftr-403	282	7	corporation	corporation	NOUN
ftr-403	282	8	,	,	PUNCT
ftr-403	282	9	produces	produce	VERB
ftr-403	282	10	and	and	CCONJ
ftr-403	282	11	sells	sell	VERB
ftr-403	282	12	widgets	widget	NOUN
ftr-403	282	13	in	in	ADP
ftr-403	282	14	the	the	DET
ftr-403	282	15	united	united	PROPN
ftr-403	282	16	states	states	PROPN
ftr-403	282	17	and	and	CCONJ
ftr-403	282	18	elsewhere	elsewhere	ADV
ftr-403	282	19	using	use	VERB
ftr-403	282	20	valuable	valuable	ADJ
ftr-403	282	21	technology	technology	NOUN
ftr-403	282	22	that	that	SCONJ
ftr-403	282	23	it	it	PRON
ftr-403	282	24	has	have	AUX
ftr-403	282	25	developed	develop	VERB
ftr-403	282	26	.	.	PUNCT
ftr-403	283	1	foreign	foreign	ADJ
ftr-403	283	2	rights	right	NOUN
ftr-403	283	3	to	to	ADP
ftr-403	283	4	this	this	DET
ftr-403	283	5	technology	technology	NOUN
ftr-403	283	6	are	be	AUX
ftr-403	283	7	owned	own	VERB
ftr-403	283	8	by	by	ADP
ftr-403	283	9	an	an	DET
ftr-403	283	10	entity	entity	NOUN
ftr-403	283	11	organized	organize	VERB
ftr-403	283	12	under	under	ADP
ftr-403	283	13	the	the	DET
ftr-403	283	14	laws	law	NOUN
ftr-403	283	15	of	of	ADP
ftr-403	283	16	country	country	NOUN
ftr-403	283	17	h	h	NOUN
ftr-403	283	18	,	,	PUNCT
ftr-403	283	19	which	which	PRON
ftr-403	283	20	has	have	VERB
ftr-403	283	21	no	no	DET
ftr-403	283	22	income	income	NOUN
ftr-403	283	23	tax	tax	NOUN
ftr-403	283	24	and	and	CCONJ
ftr-403	283	25	in	in	ADP
ftr-403	283	26	which	which	PRON
ftr-403	283	27	no	no	DET
ftr-403	283	28	significant	significant	ADJ
ftr-403	283	29	operations	operation	NOUN
ftr-403	283	30	of	of	ADP
ftr-403	283	31	the	the	DET
ftr-403	283	32	delco	delco	PROPN
ftr-403	283	33	group	group	NOUN
ftr-403	283	34	are	be	AUX
ftr-403	283	35	located	locate	VERB
ftr-403	283	36	.	.	PUNCT
ftr-403	284	1	the	the	DET
ftr-403	284	2	country	country	NOUN
ftr-403	284	3	h	h	NOUN
ftr-403	284	4	entity	entity	NOUN
ftr-403	284	5	(	(	PUNCT
ftr-403	284	6	ipco	ipco	PROPN
ftr-403	284	7	)	)	PUNCT
ftr-403	284	8	is	be	AUX
ftr-403	284	9	owned	own	VERB
ftr-403	284	10	by	by	ADP
ftr-403	284	11	a	a	DET
ftr-403	284	12	corporation	corporation	NOUN
ftr-403	284	13	(	(	PUNCT
ftr-403	284	14	opco	opco	PROPN
ftr-403	284	15	)	)	PUNCT
ftr-403	284	16	that	that	PRON
ftr-403	284	17	is	be	AUX
ftr-403	284	18	organized	organize	VERB
ftr-403	284	19	under	under	ADP
ftr-403	284	20	the	the	DET
ftr-403	284	21	laws	law	NOUN
ftr-403	284	22	of	of	ADP
ftr-403	284	23	country	country	NOUN
ftr-403	284	24	l	l	PROPN
ftr-403	284	25	and	and	CCONJ
ftr-403	284	26	is	be	AUX
ftr-403	284	27	wholly	wholly	ADV
ftr-403	284	28	owned	own	VERB
ftr-403	284	29	by	by	ADP
ftr-403	284	30	delco	delco	PROPN
ftr-403	284	31	.	.	PUNCT
ftr-403	285	1	opco	opco	PROPN
ftr-403	285	2	licenses	license	VERB
ftr-403	285	3	the	the	DET
ftr-403	285	4	technology	technology	NOUN
ftr-403	285	5	from	from	ADP
ftr-403	285	6	ipco	ipco	PROPN
ftr-403	285	7	,	,	PUNCT
ftr-403	285	8	uses	use	VERB
ftr-403	285	9	it	it	PRON
ftr-403	285	10	in	in	ADP
ftr-403	285	11	producing	produce	VERB
ftr-403	285	12	and	and	CCONJ
ftr-403	285	13	selling	sell	VERB
ftr-403	285	14	widgets	widget	NOUN
ftr-403	285	15	,	,	PUNCT
ftr-403	285	16	and	and	CCONJ
ftr-403	285	17	pays	pay	VERB
ftr-403	285	18	royalties	royalty	NOUN
ftr-403	285	19	for	for	ADP
ftr-403	285	20	this	this	DET
ftr-403	285	21	use	use	NOUN
ftr-403	285	22	to	to	PART
ftr-403	285	23	ipco	ipco	VERB
ftr-403	285	24	equal	equal	ADJ
ftr-403	285	25	to	to	ADP
ftr-403	285	26	5	5	NUM
ftr-403	285	27	%	%	NOUN
ftr-403	285	28	of	of	ADP
ftr-403	285	29	opco	opco	PROPN
ftr-403	285	30	’s	’s	PART
ftr-403	285	31	revenues	revenue	NOUN
ftr-403	285	32	from	from	ADP
ftr-403	285	33	these	these	DET
ftr-403	285	34	sales	sale	NOUN
ftr-403	285	35	.	.	PUNCT
ftr-403	286	1	the	the	DET
ftr-403	286	2	corporate	corporate	ADJ
ftr-403	286	3	income	income	NOUN
ftr-403	286	4	tax	tax	NOUN
ftr-403	286	5	rate	rate	NOUN
ftr-403	286	6	in	in	ADP
ftr-403	286	7	country	country	NOUN
ftr-403	286	8	l	l	NOUN
ftr-403	286	9	is	be	AUX
ftr-403	286	10	35	35	NUM
ftr-403	286	11	%	%	NOUN
ftr-403	286	12	,	,	PUNCT
ftr-403	286	13	but	but	CCONJ
ftr-403	286	14	the	the	DET
ftr-403	286	15	royalty	royalty	NOUN
ftr-403	286	16	that	that	PRON
ftr-403	286	17	opco	opco	NOUN
ftr-403	286	18	pays	pay	VERB
ftr-403	286	19	to	to	PART
ftr-403	286	20	ipco	ipco	VERB
ftr-403	286	21	is	be	AUX
ftr-403	286	22	deductible	deductible	ADJ
ftr-403	286	23	in	in	ADP
ftr-403	286	24	determining	determine	VERB
ftr-403	286	25	opco	opco	PROPN
ftr-403	286	26	’s	’s	PART
ftr-403	286	27	country	country	NOUN
ftr-403	286	28	l	l	NOUN
ftr-403	286	29	taxable	taxable	ADJ
ftr-403	286	30	income	income	NOUN
ftr-403	286	31	.	.	PUNCT
ftr-403	287	1	country	country	NOUN
ftr-403	287	2	l	l	PROPN
ftr-403	287	3	imposes	impose	VERB
ftr-403	287	4	a	a	DET
ftr-403	287	5	withholding	withholding	NOUN
ftr-403	287	6	tax	tax	NOUN
ftr-403	287	7	of	of	ADP
ftr-403	287	8	10	10	NUM
ftr-403	287	9	%	%	NOUN
ftr-403	287	10	on	on	ADP
ftr-403	287	11	ipco	ipco	PROPN
ftr-403	287	12	’s	’s	PART
ftr-403	287	13	royalty	royalty	NOUN
ftr-403	287	14	income	income	NOUN
ftr-403	287	15	.	.	PUNCT
ftr-403	288	1	because	because	SCONJ
ftr-403	288	2	ipco	ipco	PROPN
ftr-403	288	3	is	be	AUX
ftr-403	288	4	subject	subject	ADJ
ftr-403	288	5	to	to	ADP
ftr-403	288	6	no	no	DET
ftr-403	288	7	tax	tax	NOUN
ftr-403	288	8	in	in	ADP
ftr-403	288	9	its	its	PRON
ftr-403	288	10	home	home	NOUN
ftr-403	288	11	country	country	NOUN
ftr-403	288	12	,	,	PUNCT
ftr-403	288	13	the	the	DET
ftr-403	288	14	net	net	ADJ
ftr-403	288	15	effect	effect	NOUN
ftr-403	288	16	of	of	ADP
ftr-403	288	17	the	the	DET
ftr-403	288	18	royalty	royalty	NOUN
ftr-403	288	19	payments	payment	NOUN
ftr-403	288	20	is	be	AUX
ftr-403	288	21	to	to	PART
ftr-403	288	22	reduce	reduce	VERB
ftr-403	288	23	income	income	NOUN
ftr-403	288	24	tax	tax	NOUN
ftr-403	288	25	on	on	ADP
ftr-403	288	26	an	an	DET
ftr-403	288	27	amount	amount	NOUN
ftr-403	288	28	equal	equal	ADJ
ftr-403	288	29	to	to	ADP
ftr-403	288	30	the	the	DET
ftr-403	288	31	royalties	royalty	NOUN
ftr-403	288	32	from	from	ADP
ftr-403	288	33	35	35	NUM
ftr-403	288	34	%	%	NOUN
ftr-403	288	35	(	(	PUNCT
ftr-403	288	36	the	the	DET
ftr-403	288	37	additional	additional	ADJ
ftr-403	288	38	country	country	NOUN
ftr-403	288	39	l	l	NOUN
ftr-403	288	40	tax	tax	NOUN
ftr-403	288	41	opco	opco	NOUN
ftr-403	288	42	would	would	AUX
ftr-403	288	43	pay	pay	VERB
ftr-403	288	44	if	if	SCONJ
ftr-403	288	45	it	it	PRON
ftr-403	288	46	had	have	VERB
ftr-403	288	47	no	no	DET
ftr-403	288	48	deduction	deduction	NOUN
ftr-403	288	49	for	for	ADP
ftr-403	288	50	royalty	royalty	NOUN
ftr-403	288	51	expense	expense	NOUN
ftr-403	288	52	)	)	PUNCT
ftr-403	288	53	to	to	ADP
ftr-403	288	54	10	10	NUM
ftr-403	288	55	%	%	NOUN
ftr-403	288	56	(	(	PUNCT
ftr-403	288	57	the	the	DET
ftr-403	288	58	country	country	NOUN
ftr-403	288	59	l	l	NOUN
ftr-403	288	60	withholding	withholding	NOUN
ftr-403	288	61	tax	tax	NOUN
ftr-403	288	62	on	on	ADP
ftr-403	288	63	the	the	DET
ftr-403	288	64	royalties	royalty	NOUN
ftr-403	288	65	)	)	PUNCT
ftr-403	288	66	.	.	PUNCT
ftr-403	289	1	ipco	ipco	PROPN
ftr-403	289	2	elects	elect	NOUN
ftr-403	289	3	to	to	PART
ftr-403	289	4	be	be	AUX
ftr-403	289	5	a	a	DET
ftr-403	289	6	disregarded	disregarded	ADJ
ftr-403	289	7	entity	entity	NOUN
ftr-403	289	8	for	for	ADP
ftr-403	289	9	u.s	u.s	PROPN
ftr-403	289	10	.	.	PROPN
ftr-403	289	11	tax	tax	NOUN
ftr-403	289	12	purposes	purpose	NOUN
ftr-403	289	13	,	,	PUNCT
ftr-403	289	14	and	and	CCONJ
ftr-403	289	15	opco	opco	NOUN
ftr-403	289	16	is	be	AUX
ftr-403	289	17	therefore	therefore	ADV
ftr-403	289	18	deemed	deem	VERB
ftr-403	289	19	to	to	PART
ftr-403	289	20	own	own	VERB
ftr-403	289	21	the	the	DET
ftr-403	289	22	assets	asset	NOUN
ftr-403	289	23	and	and	CCONJ
ftr-403	289	24	owe	owe	VERB
ftr-403	289	25	the	the	DET
ftr-403	289	26	liabilities	liability	NOUN
ftr-403	289	27	of	of	ADP
ftr-403	289	28	ipco	ipco	PROPN
ftr-403	289	29	.	.	PUNCT
ftr-403	290	1	since	since	SCONJ
ftr-403	290	2	an	an	DET
ftr-403	290	3	entity	entity	NOUN
ftr-403	290	4	can	can	AUX
ftr-403	290	5	not	not	PART
ftr-403	290	6	license	license	VERB
ftr-403	290	7	property	property	NOUN
ftr-403	290	8	to	to	ADP
ftr-403	290	9	itself	itself	PRON
ftr-403	290	10	or	or	CCONJ
ftr-403	290	11	collect	collect	VERB
ftr-403	290	12	royalties	royalty	NOUN
ftr-403	290	13	from	from	ADP
ftr-403	290	14	itself	itself	PRON
ftr-403	290	15	,	,	PUNCT
ftr-403	290	16	the	the	DET
ftr-403	290	17	license	license	NOUN
ftr-403	290	18	agreement	agreement	NOUN
ftr-403	290	19	between	between	ADP
ftr-403	290	20	ipco	ipco	ADJ
ftr-403	290	21	and	and	CCONJ
ftr-403	290	22	opco	opco	NOUN
ftr-403	290	23	is	be	AUX
ftr-403	290	24	disregarded	disregard	VERB
ftr-403	290	25	for	for	ADP
ftr-403	290	26	u.s	u.s	PROPN
ftr-403	290	27	.	.	PROPN
ftr-403	290	28	tax	tax	NOUN
ftr-403	290	29	purposes	purpose	NOUN
ftr-403	290	30	.	.	PUNCT
ftr-403	291	1	as	as	SCONJ
ftr-403	291	2	viewed	view	VERB
ftr-403	291	3	for	for	ADP
ftr-403	291	4	u.s	u.s	PROPN
ftr-403	291	5	.	.	PROPN
ftr-403	291	6	tax	tax	NOUN
ftr-403	291	7	purposes	purpose	NOUN
ftr-403	291	8	,	,	PUNCT
ftr-403	291	9	income	income	NOUN
ftr-403	291	10	of	of	ADP
ftr-403	291	11	the	the	DET
ftr-403	291	12	opco	opco	PROPN
ftr-403	291	13	/	/	SYM
ftr-403	291	14	ipco	ipco	ADJ
ftr-403	291	15	entity	entity	NOUN
ftr-403	291	16	derives	derive	VERB
ftr-403	291	17	solely	solely	ADV
ftr-403	291	18	from	from	ADP
ftr-403	291	19	producing	produce	VERB
ftr-403	291	20	and	and	CCONJ
ftr-403	291	21	selling	sell	VERB
ftr-403	291	22	goods	good	NOUN
ftr-403	291	23	.	.	PUNCT
ftr-403	292	1	none	none	NOUN
ftr-403	292	2	of	of	ADP
ftr-403	292	3	it	it	PRON
ftr-403	292	4	is	be	AUX
ftr-403	292	5	subpart	subpart	PROPN
ftr-403	292	6	f	f	PROPN
ftr-403	292	7	income.47	income.47	PROPN
ftr-403	292	8	example	example	NOUN
ftr-403	292	9	2	2	X
ftr-403	292	10	.	.	PUNCT
ftr-403	293	1	this	this	DET
ftr-403	293	2	example	example	NOUN
ftr-403	293	3	is	be	AUX
ftr-403	293	4	the	the	DET
ftr-403	293	5	same	same	ADJ
ftr-403	293	6	as	as	ADP
ftr-403	293	7	example	example	NOUN
ftr-403	293	8	1	1	NUM
ftr-403	293	9	,	,	PUNCT
ftr-403	293	10	except	except	SCONJ
ftr-403	293	11	that	that	SCONJ
ftr-403	293	12	the	the	DET
ftr-403	293	13	parent	parent	NOUN
ftr-403	293	14	-	-	PUNCT
ftr-403	293	15	subsidiary	subsidiary	NOUN
ftr-403	293	16	relationship	relationship	NOUN
ftr-403	293	17	between	between	ADP
ftr-403	293	18	ipco	ipco	ADJ
ftr-403	293	19	and	and	CCONJ
ftr-403	293	20	opco	opco	NOUN
ftr-403	293	21	is	be	AUX
ftr-403	293	22	reversed	reverse	VERB
ftr-403	293	23	.	.	PUNCT
ftr-403	294	1	delco	delco	PROPN
ftr-403	294	2	is	be	AUX
ftr-403	294	3	sole	sole	ADJ
ftr-403	294	4	owner	owner	NOUN
ftr-403	294	5	of	of	ADP
ftr-403	294	6	ipco	ipco	PROPN
ftr-403	294	7	,	,	PUNCT
ftr-403	294	8	which	which	PRON
ftr-403	294	9	is	be	AUX
ftr-403	294	10	a	a	DET
ftr-403	294	11	corporation	corporation	NOUN
ftr-403	294	12	for	for	ADP
ftr-403	294	13	tax	tax	NOUN
ftr-403	294	14	purposes	purpose	NOUN
ftr-403	294	15	in	in	ADP
ftr-403	294	16	all	all	DET
ftr-403	294	17	relevant	relevant	ADJ
ftr-403	294	18	countries	country	NOUN
ftr-403	294	19	,	,	PUNCT
ftr-403	294	20	and	and	CCONJ
ftr-403	294	21	ipco	ipco	PROPN
ftr-403	294	22	is	be	AUX
ftr-403	294	23	sole	sole	ADJ
ftr-403	294	24	owner	owner	NOUN
ftr-403	294	25	opco	opco	NOUN
ftr-403	294	26	,	,	PUNCT
ftr-403	294	27	which	which	PRON
ftr-403	294	28	licenses	license	VERB
ftr-403	294	29	technology	technology	NOUN
ftr-403	294	30	owned	own	VERB
ftr-403	294	31	by	by	ADP
ftr-403	294	32	ipco	ipco	PROPN
ftr-403	294	33	,	,	PUNCT
ftr-403	294	34	uses	use	VERB
ftr-403	294	35	it	it	PRON
ftr-403	294	36	in	in	ADP
ftr-403	294	37	producing	produce	VERB
ftr-403	294	38	and	and	CCONJ
ftr-403	294	39	selling	sell	VERB
ftr-403	294	40	widgets	widget	NOUN
ftr-403	294	41	,	,	PUNCT
ftr-403	294	42	and	and	CCONJ
ftr-403	294	43	pays	pay	VERB
ftr-403	294	44	royalties	royalty	NOUN
ftr-403	294	45	for	for	ADP
ftr-403	294	46	this	this	DET
ftr-403	294	47	use	use	NOUN
ftr-403	294	48	to	to	PART
ftr-403	294	49	ipco	ipco	VERB
ftr-403	294	50	equal	equal	ADJ
ftr-403	294	51	to	to	ADP
ftr-403	294	52	5	5	NUM
ftr-403	294	53	%	%	NOUN
ftr-403	294	54	of	of	ADP
ftr-403	294	55	its	its	PRON
ftr-403	294	56	revenues	revenue	NOUN
ftr-403	294	57	from	from	ADP
ftr-403	294	58	these	these	DET
ftr-403	294	59	sales	sale	NOUN
ftr-403	294	60	.	.	PUNCT
ftr-403	295	1	opco	opco	NOUN
ftr-403	295	2	elects	elect	NOUN
ftr-403	295	3	to	to	PART
ftr-403	295	4	be	be	AUX
ftr-403	295	5	a	a	DET
ftr-403	295	6	disregarded	disregarded	ADJ
ftr-403	295	7	entity	entity	NOUN
ftr-403	295	8	,	,	PUNCT
ftr-403	295	9	and	and	CCONJ
ftr-403	295	10	ipco	ipco	PROPN
ftr-403	295	11	is	be	AUX
ftr-403	295	12	therefore	therefore	ADV
ftr-403	295	13	considered	consider	VERB
ftr-403	295	14	,	,	PUNCT
ftr-403	295	15	for	for	ADP
ftr-403	295	16	u.s	u.s	PROPN
ftr-403	295	17	.	.	PROPN
ftr-403	295	18	tax	tax	NOUN
ftr-403	295	19	purposes	purpose	NOUN
ftr-403	295	20	,	,	PUNCT
ftr-403	295	21	to	to	PART
ftr-403	295	22	own	own	VERB
ftr-403	295	23	the	the	DET
ftr-403	295	24	assets	asset	NOUN
ftr-403	295	25	and	and	CCONJ
ftr-403	295	26	be	be	AUX
ftr-403	295	27	the	the	DET
ftr-403	295	28	obligor	obligor	NOUN
ftr-403	295	29	of	of	ADP
ftr-403	295	30	the	the	DET
ftr-403	295	31	liabilities	liability	NOUN
ftr-403	295	32	of	of	ADP
ftr-403	295	33	opco	opco	PROPN
ftr-403	295	34	.	.	PUNCT
ftr-403	296	1	since	since	SCONJ
ftr-403	296	2	ipco	ipco	PROPN
ftr-403	296	3	is	be	AUX
ftr-403	296	4	deemed	deem	VERB
ftr-403	296	5	to	to	PART
ftr-403	296	6	be	be	AUX
ftr-403	296	7	both	both	CCONJ
ftr-403	296	8	the	the	DET
ftr-403	296	9	owner	owner	NOUN
ftr-403	296	10	and	and	CCONJ
ftr-403	296	11	the	the	DET
ftr-403	296	12	user	user	NOUN
ftr-403	296	13	of	of	ADP
ftr-403	296	14	the	the	DET
ftr-403	296	15	technology	technology	NOUN
ftr-403	296	16	,	,	PUNCT
ftr-403	296	17	the	the	DET
ftr-403	296	18	licence	licence	NOUN
ftr-403	296	19	agreement	agreement	NOUN
ftr-403	296	20	and	and	CCONJ
ftr-403	296	21	the	the	DET
ftr-403	296	22	royalties	royalty	NOUN
ftr-403	296	23	paid	pay	VERB
ftr-403	296	24	under	under	ADP
ftr-403	296	25	it	it	PRON
ftr-403	296	26	are	be	AUX
ftr-403	296	27	disregarded	disregard	VERB
ftr-403	296	28	for	for	ADP
ftr-403	296	29	u.s	u.s	PROPN
ftr-403	296	30	.	.	PROPN
ftr-403	296	31	tax	tax	NOUN
ftr-403	296	32	purposes	purpose	NOUN
ftr-403	296	33	.	.	PUNCT
ftr-403	297	1	200	200	NUM
ftr-403	297	2	florida	florida	PROPN
ftr-403	297	3	tax	tax	NOUN
ftr-403	298	1	[	[	X
ftr-403	298	2	vol7:3	vol7:3	PROPN
ftr-403	298	3	48	48	NUM
ftr-403	298	4	.	.	PUNCT
ftr-403	299	1	if	if	SCONJ
ftr-403	299	2	country	country	NOUN
ftr-403	299	3	g	g	PROPN
ftr-403	299	4	has	have	VERB
ftr-403	299	5	an	an	DET
ftr-403	299	6	income	income	NOUN
ftr-403	299	7	tax	tax	NOUN
ftr-403	299	8	treaty	treaty	NOUN
ftr-403	299	9	with	with	ADP
ftr-403	299	10	the	the	DET
ftr-403	299	11	united	united	PROPN
ftr-403	299	12	states	states	PROPN
ftr-403	299	13	that	that	PRON
ftr-403	299	14	forbids	forbid	VERB
ftr-403	299	15	source	source	NOUN
ftr-403	299	16	-	-	PUNCT
ftr-403	299	17	based	base	VERB
ftr-403	299	18	withholding	withholding	NOUN
ftr-403	299	19	taxes	taxis	NOUN
ftr-403	299	20	on	on	ADP
ftr-403	299	21	interest	interest	NOUN
ftr-403	299	22	,	,	PUNCT
ftr-403	299	23	as	as	SCONJ
ftr-403	299	24	many	many	ADJ
ftr-403	299	25	u.s	u.s	PROPN
ftr-403	299	26	.	.	PROPN
ftr-403	299	27	treaties	treaty	NOUN
ftr-403	299	28	do	do	VERB
ftr-403	299	29	,	,	PUNCT
ftr-403	299	30	there	there	PRON
ftr-403	299	31	may	may	AUX
ftr-403	299	32	be	be	AUX
ftr-403	299	33	no	no	DET
ftr-403	299	34	withholding	withholding	NOUN
ftr-403	299	35	tax	tax	NOUN
ftr-403	299	36	on	on	ADP
ftr-403	299	37	the	the	DET
ftr-403	299	38	interest	interest	NOUN
ftr-403	299	39	.	.	PUNCT
ftr-403	300	1	however	however	ADV
ftr-403	300	2	,	,	PUNCT
ftr-403	300	3	if	if	SCONJ
ftr-403	300	4	the	the	DET
ftr-403	300	5	treaty	treaty	NOUN
ftr-403	300	6	follows	follow	VERB
ftr-403	300	7	the	the	DET
ftr-403	300	8	u.s	u.s	PROPN
ftr-403	300	9	.	.	PROPN
ftr-403	300	10	model	model	PROPN
ftr-403	300	11	income	income	PROPN
ftr-403	300	12	tax	tax	PROPN
ftr-403	300	13	convention	convention	NOUN
ftr-403	300	14	of	of	ADP
ftr-403	300	15	september	september	PROPN
ftr-403	300	16	20	20	NUM
ftr-403	300	17	,	,	PUNCT
ftr-403	300	18	1996	1996	NUM
ftr-403	300	19	,	,	PUNCT
ftr-403	300	20	treaty	treaty	NOUN
ftr-403	300	21	benefits	benefit	NOUN
ftr-403	300	22	are	be	AUX
ftr-403	300	23	denied	deny	VERB
ftr-403	300	24	by	by	ADP
ftr-403	300	25	article	article	NOUN
ftr-403	300	26	4(1)(d	4(1)(d	PROPN
ftr-403	300	27	)	)	PUNCT
ftr-403	300	28	,	,	PUNCT
ftr-403	300	29	which	which	PRON
ftr-403	300	30	states	state	VERB
ftr-403	300	31	that	that	SCONJ
ftr-403	300	32	income	income	NOUN
ftr-403	300	33	“	"	PUNCT
ftr-403	300	34	derived	derive	VERB
ftr-403	300	35	through	through	ADP
ftr-403	300	36	an	an	DET
ftr-403	300	37	entity	entity	NOUN
ftr-403	300	38	that	that	PRON
ftr-403	300	39	is	be	AUX
ftr-403	300	40	fiscally	fiscally	ADV
ftr-403	300	41	transparent	transparent	ADJ
ftr-403	300	42	under	under	ADP
ftr-403	300	43	the	the	DET
ftr-403	300	44	laws	law	NOUN
ftr-403	300	45	of	of	ADP
ftr-403	300	46	either	either	CCONJ
ftr-403	300	47	contracting	contract	VERB
ftr-403	300	48	state	state	NOUN
ftr-403	300	49	”	"	PUNCT
ftr-403	300	50	is	be	AUX
ftr-403	300	51	considered	consider	VERB
ftr-403	300	52	income	income	NOUN
ftr-403	300	53	of	of	ADP
ftr-403	300	54	“	"	PUNCT
ftr-403	300	55	a	a	DET
ftr-403	300	56	resident	resident	NOUN
ftr-403	300	57	of	of	ADP
ftr-403	300	58	a	a	DET
ftr-403	300	59	state	state	NOUN
ftr-403	301	1	[	[	X
ftr-403	301	2	only	only	ADV
ftr-403	301	3	]	]	PUNCT
ftr-403	301	4	to	to	ADP
ftr-403	301	5	the	the	DET
ftr-403	301	6	extent	extent	NOUN
ftr-403	301	7	that	that	SCONJ
ftr-403	301	8	the	the	DET
ftr-403	301	9	item	item	NOUN
ftr-403	301	10	is	be	AUX
ftr-403	301	11	treated	treat	VERB
ftr-403	301	12	for	for	ADP
ftr-403	301	13	purposes	purpose	NOUN
ftr-403	301	14	of	of	ADP
ftr-403	301	15	the	the	DET
ftr-403	301	16	taxation	taxation	NOUN
ftr-403	301	17	law	law	NOUN
ftr-403	301	18	of	of	ADP
ftr-403	301	19	such	such	ADJ
ftr-403	301	20	contracting	contracting	NOUN
ftr-403	301	21	state	state	NOUN
ftr-403	301	22	as	as	ADP
ftr-403	301	23	the	the	DET
ftr-403	301	24	income	income	NOUN
ftr-403	301	25	,	,	PUNCT
ftr-403	301	26	profit	profit	NOUN
ftr-403	301	27	or	or	CCONJ
ftr-403	301	28	gain	gain	NOUN
ftr-403	301	29	of	of	ADP
ftr-403	301	30	a	a	DET
ftr-403	301	31	resident	resident	NOUN
ftr-403	301	32	.	.	PUNCT
ftr-403	301	33	”	"	PUNCT
ftr-403	302	1	since	since	SCONJ
ftr-403	302	2	the	the	DET
ftr-403	302	3	income	income	NOUN
ftr-403	302	4	of	of	ADP
ftr-403	302	5	prs	prs	NOUN
ftr-403	302	6	is	be	AUX
ftr-403	302	7	,	,	PUNCT
ftr-403	302	8	for	for	ADP
ftr-403	302	9	u.s	u.s	PROPN
ftr-403	302	10	.	.	PROPN
ftr-403	302	11	tax	tax	NOUN
ftr-403	302	12	purposes	purpose	NOUN
ftr-403	302	13	,	,	PUNCT
ftr-403	302	14	considered	consider	VERB
ftr-403	302	15	income	income	NOUN
ftr-403	302	16	of	of	ADP
ftr-403	302	17	only	only	ADJ
ftr-403	302	18	prs	prs	NOUN
ftr-403	302	19	,	,	PUNCT
ftr-403	302	20	an	an	DET
ftr-403	302	21	entity	entity	NOUN
ftr-403	302	22	that	that	PRON
ftr-403	302	23	the	the	DET
ftr-403	302	24	united	united	PROPN
ftr-403	302	25	states	states	PROPN
ftr-403	302	26	does	do	AUX
ftr-403	302	27	not	not	PART
ftr-403	302	28	treat	treat	VERB
ftr-403	302	29	as	as	ADP
ftr-403	302	30	a	a	DET
ftr-403	302	31	u.s	u.s	PROPN
ftr-403	302	32	.	.	PROPN
ftr-403	302	33	resident	resident	NOUN
ftr-403	302	34	,	,	PUNCT
ftr-403	302	35	neither	neither	CCONJ
ftr-403	302	36	prs	prs	VERB
ftr-403	302	37	nor	nor	CCONJ
ftr-403	302	38	its	its	PRON
ftr-403	302	39	owners	owner	NOUN
ftr-403	302	40	qualify	qualify	VERB
ftr-403	302	41	for	for	ADP
ftr-403	302	42	treaty	treaty	NOUN
ftr-403	302	43	benefits	benefit	NOUN
ftr-403	302	44	with	with	ADP
ftr-403	302	45	respect	respect	NOUN
ftr-403	302	46	to	to	ADP
ftr-403	302	47	the	the	DET
ftr-403	302	48	interest	interest	NOUN
ftr-403	302	49	income	income	NOUN
ftr-403	302	50	.	.	PUNCT
ftr-403	303	1	49	49	NUM
ftr-403	303	2	.	.	PUNCT
ftr-403	304	1	if	if	SCONJ
ftr-403	304	2	,	,	PUNCT
ftr-403	304	3	for	for	ADP
ftr-403	304	4	example	example	NOUN
ftr-403	304	5	,	,	PUNCT
ftr-403	304	6	florco	florco	ADJ
ftr-403	304	7	and	and	CCONJ
ftr-403	304	8	ds	ds	PROPN
ftr-403	304	9	have	have	VERB
ftr-403	304	10	equal	equal	ADJ
ftr-403	304	11	interests	interest	NOUN
ftr-403	304	12	in	in	ADP
ftr-403	304	13	prs	prs	NOUN
ftr-403	304	14	,	,	PUNCT
ftr-403	304	15	each	each	PRON
ftr-403	304	16	of	of	ADP
ftr-403	304	17	them	they	PRON
ftr-403	304	18	is	be	AUX
ftr-403	304	19	a	a	DET
ftr-403	304	20	u.s	u.s	PROPN
ftr-403	304	21	.	.	PROPN
ftr-403	304	22	shareholder	shareholder	NOUN
ftr-403	304	23	under	under	ADP
ftr-403	304	24	§	§	PROPN
ftr-403	304	25	951(b	951(b	PROPN
ftr-403	304	26	)	)	PUNCT
ftr-403	304	27	,	,	PUNCT
ftr-403	304	28	and	and	CCONJ
ftr-403	304	29	prs	prs	NOUN
ftr-403	304	30	is	be	AUX
ftr-403	304	31	wholly	wholly	ADV
ftr-403	304	32	owned	own	VERB
ftr-403	304	33	by	by	ADP
ftr-403	304	34	u.s	u.s	PROPN
ftr-403	304	35	.	.	PROPN
ftr-403	304	36	shareholders	shareholder	NOUN
ftr-403	304	37	.	.	PUNCT
ftr-403	305	1	50	50	NUM
ftr-403	305	2	.	.	PUNCT
ftr-403	305	3	irc	irc	PROPN
ftr-403	305	4	§	§	PROPN
ftr-403	305	5	954(c)(1)(a	954(c)(1)(a	NOUN
ftr-403	305	6	)	)	PUNCT
ftr-403	305	7	.	.	PUNCT
ftr-403	306	1	51	51	NUM
ftr-403	306	2	.	.	PUNCT
ftr-403	306	3	irc	irc	PROPN
ftr-403	306	4	§	§	PROPN
ftr-403	306	5	954(c)(3)(a)(i	954(c)(3)(a)(i	NUM
ftr-403	306	6	)	)	PUNCT
ftr-403	306	7	.	.	PUNCT
ftr-403	307	1	52	52	NUM
ftr-403	307	2	.	.	PUNCT
ftr-403	308	1	irc	irc	PROPN
ftr-403	308	2	§	§	PROPN
ftr-403	308	3	954(d)(3	954(d)(3	NUM
ftr-403	308	4	)	)	PUNCT
ftr-403	308	5	(	(	PUNCT
ftr-403	308	6	person	person	NOUN
ftr-403	308	7	is	be	AUX
ftr-403	308	8	related	relate	VERB
ftr-403	308	9	to	to	ADP
ftr-403	308	10	cfc	cfc	VERB
ftr-403	308	11	if	if	SCONJ
ftr-403	308	12	it	it	PRON
ftr-403	308	13	and	and	CCONJ
ftr-403	308	14	cfc	cfc	PROPN
ftr-403	308	15	are	be	AUX
ftr-403	308	16	controlled	control	VERB
ftr-403	308	17	by	by	ADP
ftr-403	308	18	same	same	ADJ
ftr-403	308	19	person	person	NOUN
ftr-403	308	20	or	or	CCONJ
ftr-403	308	21	persons	person	NOUN
ftr-403	308	22	;	;	PUNCT
ftr-403	308	23	control	control	NOUN
ftr-403	308	24	is	be	AUX
ftr-403	308	25	ownership	ownership	NOUN
ftr-403	308	26	of	of	ADP
ftr-403	308	27	more	more	ADJ
ftr-403	308	28	than	than	ADP
ftr-403	308	29	50	50	NUM
ftr-403	308	30	%	%	NOUN
ftr-403	308	31	of	of	ADP
ftr-403	308	32	the	the	DET
ftr-403	308	33	interests	interest	NOUN
ftr-403	308	34	,	,	PUNCT
ftr-403	308	35	directly	directly	ADV
ftr-403	308	36	,	,	PUNCT
ftr-403	308	37	indirectly	indirectly	ADV
ftr-403	308	38	,	,	PUNCT
ftr-403	308	39	or	or	CCONJ
ftr-403	308	40	constructively	constructively	ADV
ftr-403	308	41	)	)	PUNCT
ftr-403	308	42	.	.	PUNCT
ftr-403	309	1	as	as	ADP
ftr-403	309	2	in	in	ADP
ftr-403	309	3	example	example	NOUN
ftr-403	309	4	1	1	NUM
ftr-403	309	5	,	,	PUNCT
ftr-403	309	6	the	the	DET
ftr-403	309	7	license	license	NOUN
ftr-403	309	8	arrangement	arrangement	NOUN
ftr-403	309	9	reduces	reduce	VERB
ftr-403	309	10	the	the	DET
ftr-403	309	11	worldwide	worldwide	ADJ
ftr-403	309	12	tax	tax	NOUN
ftr-403	309	13	burden	burden	NOUN
ftr-403	309	14	on	on	ADP
ftr-403	309	15	income	income	NOUN
ftr-403	309	16	represented	represent	VERB
ftr-403	309	17	by	by	ADP
ftr-403	309	18	the	the	DET
ftr-403	309	19	royalties	royalty	NOUN
ftr-403	309	20	from	from	ADP
ftr-403	309	21	35	35	NUM
ftr-403	309	22	%	%	NOUN
ftr-403	309	23	to	to	PART
ftr-403	309	24	10	10	NUM
ftr-403	309	25	%	%	NOUN
ftr-403	309	26	,	,	PUNCT
ftr-403	309	27	but	but	CCONJ
ftr-403	309	28	because	because	SCONJ
ftr-403	309	29	the	the	DET
ftr-403	309	30	checkthe	checkthe	ADJ
ftr-403	309	31	-	-	PUNCT
ftr-403	309	32	box	box	NOUN
ftr-403	309	33	election	election	NOUN
ftr-403	309	34	causes	cause	VERB
ftr-403	309	35	the	the	DET
ftr-403	309	36	royalties	royalty	NOUN
ftr-403	309	37	to	to	PART
ftr-403	309	38	disappear	disappear	VERB
ftr-403	309	39	for	for	ADP
ftr-403	309	40	u.s	u.s	PROPN
ftr-403	309	41	.	.	PROPN
ftr-403	309	42	tax	tax	NOUN
ftr-403	309	43	purposes	purpose	NOUN
ftr-403	309	44	,	,	PUNCT
ftr-403	309	45	no	no	DET
ftr-403	309	46	cfc	cfc	NOUN
ftr-403	309	47	has	have	VERB
ftr-403	309	48	subpart	subpart	NOUN
ftr-403	309	49	f	f	PROPN
ftr-403	309	50	income	income	NOUN
ftr-403	309	51	.	.	PUNCT
ftr-403	310	1	example	example	NOUN
ftr-403	311	1	3	3	NUM
ftr-403	311	2	.	.	X
ftr-403	311	3	florco	florco	ADJ
ftr-403	311	4	,	,	PUNCT
ftr-403	311	5	a	a	DET
ftr-403	311	6	florida	florida	PROPN
ftr-403	311	7	corporation	corporation	NOUN
ftr-403	311	8	,	,	PUNCT
ftr-403	311	9	produces	produce	VERB
ftr-403	311	10	and	and	CCONJ
ftr-403	311	11	sells	sell	VERB
ftr-403	311	12	gidgets	gidget	NOUN
ftr-403	311	13	in	in	ADP
ftr-403	311	14	the	the	DET
ftr-403	311	15	united	united	PROPN
ftr-403	311	16	states	states	PROPN
ftr-403	311	17	and	and	CCONJ
ftr-403	311	18	elsewhere	elsewhere	ADV
ftr-403	311	19	.	.	PUNCT
ftr-403	312	1	its	its	PRON
ftr-403	312	2	operations	operation	NOUN
ftr-403	312	3	in	in	ADP
ftr-403	312	4	foreign	foreign	ADJ
ftr-403	312	5	country	country	NOUN
ftr-403	312	6	g	g	NOUN
ftr-403	312	7	are	be	AUX
ftr-403	312	8	conducted	conduct	VERB
ftr-403	312	9	by	by	ADP
ftr-403	312	10	a	a	DET
ftr-403	312	11	wholly	wholly	ADV
ftr-403	312	12	owned	own	VERB
ftr-403	312	13	subsidiary	subsidiary	NOUN
ftr-403	312	14	,	,	PUNCT
ftr-403	312	15	gco	gco	PROPN
ftr-403	312	16	,	,	PUNCT
ftr-403	312	17	which	which	PRON
ftr-403	312	18	is	be	AUX
ftr-403	312	19	organized	organize	VERB
ftr-403	312	20	under	under	ADP
ftr-403	312	21	the	the	DET
ftr-403	312	22	laws	law	NOUN
ftr-403	312	23	of	of	ADP
ftr-403	312	24	and	and	CCONJ
ftr-403	312	25	managed	manage	VERB
ftr-403	312	26	within	within	ADP
ftr-403	312	27	country	country	NOUN
ftr-403	312	28	g.	g.	PROPN
ftr-403	312	29	florco	florco	ADJ
ftr-403	312	30	and	and	CCONJ
ftr-403	312	31	one	one	NUM
ftr-403	312	32	of	of	ADP
ftr-403	312	33	its	its	PRON
ftr-403	312	34	domestic	domestic	ADJ
ftr-403	312	35	subsidiaries	subsidiary	NOUN
ftr-403	312	36	(	(	PUNCT
ftr-403	312	37	ds	ds	ADJ
ftr-403	312	38	)	)	PUNCT
ftr-403	312	39	are	be	AUX
ftr-403	312	40	the	the	DET
ftr-403	312	41	partners	partner	NOUN
ftr-403	312	42	of	of	ADP
ftr-403	312	43	a	a	DET
ftr-403	312	44	partnership	partnership	NOUN
ftr-403	312	45	(	(	PUNCT
ftr-403	312	46	prs	prs	NOUN
ftr-403	312	47	)	)	PUNCT
ftr-403	312	48	organized	organize	VERB
ftr-403	312	49	under	under	ADP
ftr-403	312	50	the	the	DET
ftr-403	312	51	laws	law	NOUN
ftr-403	312	52	of	of	ADP
ftr-403	312	53	country	country	NOUN
ftr-403	312	54	g.	g.	PROPN
ftr-403	312	55	prs	prs	PROPN
ftr-403	312	56	lends	lend	VERB
ftr-403	312	57	$	$	SYM
ftr-403	312	58	1,000	1,000	NUM
ftr-403	312	59	to	to	PART
ftr-403	312	60	gco	gco	VERB
ftr-403	312	61	at	at	ADP
ftr-403	312	62	10	10	NUM
ftr-403	312	63	%	%	NOUN
ftr-403	312	64	interest	interest	NOUN
ftr-403	312	65	.	.	PUNCT
ftr-403	313	1	country	country	NOUN
ftr-403	313	2	g	g	PROPN
ftr-403	313	3	taxes	taxis	NOUN
ftr-403	313	4	gco	gco	X
ftr-403	313	5	on	on	ADP
ftr-403	313	6	its	its	PRON
ftr-403	313	7	income	income	NOUN
ftr-403	313	8	at	at	ADP
ftr-403	313	9	35	35	NUM
ftr-403	313	10	%	%	NOUN
ftr-403	313	11	,	,	PUNCT
ftr-403	313	12	but	but	CCONJ
ftr-403	313	13	it	it	PRON
ftr-403	313	14	allows	allow	VERB
ftr-403	313	15	gco	gco	PROPN
ftr-403	313	16	a	a	DET
ftr-403	313	17	deduction	deduction	NOUN
ftr-403	313	18	for	for	ADP
ftr-403	313	19	its	its	PRON
ftr-403	313	20	annual	annual	ADJ
ftr-403	313	21	interest	interest	NOUN
ftr-403	313	22	payment	payment	NOUN
ftr-403	313	23	to	to	PART
ftr-403	313	24	prs	prs	VERB
ftr-403	313	25	of	of	ADP
ftr-403	313	26	$	$	SYM
ftr-403	313	27	100	100	NUM
ftr-403	313	28	.	.	PUNCT
ftr-403	314	1	prs	prs	NOUN
ftr-403	314	2	is	be	AUX
ftr-403	314	3	a	a	DET
ftr-403	314	4	pass	pass	VERB
ftr-403	314	5	-	-	PUNCT
ftr-403	314	6	through	through	ADP
ftr-403	314	7	entity	entity	NOUN
ftr-403	314	8	for	for	ADP
ftr-403	314	9	country	country	NOUN
ftr-403	314	10	g	g	PROPN
ftr-403	314	11	purposes	purpose	NOUN
ftr-403	314	12	.	.	PUNCT
ftr-403	315	1	its	its	PRON
ftr-403	315	2	partners	partner	NOUN
ftr-403	315	3	,	,	PUNCT
ftr-403	315	4	not	not	PART
ftr-403	315	5	being	be	AUX
ftr-403	315	6	resident	resident	ADJ
ftr-403	315	7	in	in	ADP
ftr-403	315	8	country	country	NOUN
ftr-403	315	9	g	g	NOUN
ftr-403	315	10	,	,	PUNCT
ftr-403	315	11	are	be	AUX
ftr-403	315	12	subject	subject	ADJ
ftr-403	315	13	to	to	ADP
ftr-403	315	14	country	country	NOUN
ftr-403	315	15	g	g	NOUN
ftr-403	315	16	tax	tax	NOUN
ftr-403	315	17	only	only	ADV
ftr-403	315	18	on	on	ADP
ftr-403	315	19	income	income	NOUN
ftr-403	315	20	from	from	ADP
ftr-403	315	21	sources	source	NOUN
ftr-403	315	22	in	in	ADP
ftr-403	315	23	country	country	NOUN
ftr-403	315	24	g	g	NOUN
ftr-403	315	25	;	;	PUNCT
ftr-403	315	26	because	because	SCONJ
ftr-403	315	27	the	the	DET
ftr-403	315	28	interest	interest	NOUN
ftr-403	315	29	payment	payment	NOUN
ftr-403	315	30	to	to	PART
ftr-403	315	31	prs	prs	VERB
ftr-403	315	32	is	be	AUX
ftr-403	315	33	from	from	ADP
ftr-403	315	34	country	country	NOUN
ftr-403	315	35	g	g	PROPN
ftr-403	315	36	sources	source	NOUN
ftr-403	315	37	,	,	PUNCT
ftr-403	315	38	country	country	NOUN
ftr-403	315	39	g	g	PROPN
ftr-403	315	40	imposes	impose	VERB
ftr-403	315	41	a	a	DET
ftr-403	315	42	10	10	NUM
ftr-403	315	43	%	%	NOUN
ftr-403	315	44	withholding	withholding	NOUN
ftr-403	315	45	tax	tax	NOUN
ftr-403	315	46	on	on	ADP
ftr-403	315	47	it.48	it.48	PROPN
ftr-403	315	48	for	for	ADP
ftr-403	315	49	u.s	u.s	PROPN
ftr-403	315	50	.	.	PROPN
ftr-403	315	51	tax	tax	NOUN
ftr-403	315	52	purposes	purpose	NOUN
ftr-403	315	53	,	,	PUNCT
ftr-403	315	54	prs	prs	NOUN
ftr-403	315	55	elects	elect	NOUN
ftr-403	315	56	to	to	PART
ftr-403	315	57	be	be	AUX
ftr-403	315	58	classified	classify	VERB
ftr-403	315	59	as	as	ADP
ftr-403	315	60	a	a	DET
ftr-403	315	61	corporation	corporation	NOUN
ftr-403	315	62	.	.	PUNCT
ftr-403	316	1	prs	prs	NOUN
ftr-403	316	2	is	be	AUX
ftr-403	316	3	a	a	DET
ftr-403	316	4	cfc	cfc	NOUN
ftr-403	316	5	.	.	PUNCT
ftr-403	317	1	its	its	PRON
ftr-403	317	2	income	income	NOUN
ftr-403	317	3	,	,	PUNCT
ftr-403	317	4	interest	interest	NOUN
ftr-403	317	5	,	,	PUNCT
ftr-403	317	6	would	would	AUX
ftr-403	317	7	normally	normally	ADV
ftr-403	317	8	be	be	AUX
ftr-403	317	9	foreign	foreign	ADJ
ftr-403	317	10	personal	personal	ADJ
ftr-403	317	11	holding49	holding49	NOUN
ftr-403	317	12	company	company	PROPN
ftr-403	317	13	(	(	PUNCT
ftr-403	317	14	fphc	fphc	NOUN
ftr-403	317	15	)	)	PUNCT
ftr-403	317	16	income	income	NOUN
ftr-403	317	17	and	and	CCONJ
ftr-403	317	18	hence	hence	ADV
ftr-403	317	19	subpart	subpart	PROPN
ftr-403	317	20	f	f	PROPN
ftr-403	317	21	income	income	NOUN
ftr-403	317	22	.	.	PUNCT
ftr-403	318	1	however	however	ADV
ftr-403	318	2	,	,	PUNCT
ftr-403	318	3	interest50	interest50	PROPN
ftr-403	318	4	received	receive	VERB
ftr-403	318	5	by	by	ADP
ftr-403	318	6	a	a	DET
ftr-403	318	7	cfc	cfc	NOUN
ftr-403	318	8	from	from	ADP
ftr-403	318	9	a	a	DET
ftr-403	318	10	related	relate	VERB
ftr-403	318	11	person	person	NOUN
ftr-403	318	12	is	be	AUX
ftr-403	318	13	not	not	PART
ftr-403	318	14	fphc	fphc	ADJ
ftr-403	318	15	income	income	NOUN
ftr-403	318	16	if	if	SCONJ
ftr-403	318	17	the	the	DET
ftr-403	318	18	related	related	ADJ
ftr-403	318	19	person	person	NOUN
ftr-403	318	20	is	be	AUX
ftr-403	318	21	a	a	DET
ftr-403	318	22	corporation	corporation	NOUN
ftr-403	318	23	organized	organize	VERB
ftr-403	318	24	under	under	ADP
ftr-403	318	25	the	the	DET
ftr-403	318	26	laws	law	NOUN
ftr-403	318	27	of	of	ADP
ftr-403	318	28	the	the	DET
ftr-403	318	29	same	same	ADJ
ftr-403	318	30	country	country	NOUN
ftr-403	318	31	as	as	ADP
ftr-403	318	32	the	the	DET
ftr-403	318	33	cfc	cfc	PROPN
ftr-403	318	34	and	and	CCONJ
ftr-403	318	35	uses	use	VERB
ftr-403	318	36	a	a	DET
ftr-403	318	37	substantial	substantial	ADJ
ftr-403	318	38	part	part	NOUN
ftr-403	318	39	of	of	ADP
ftr-403	318	40	its	its	PRON
ftr-403	318	41	assets	asset	NOUN
ftr-403	318	42	in	in	ADP
ftr-403	318	43	a	a	DET
ftr-403	318	44	trade	trade	NOUN
ftr-403	318	45	or	or	CCONJ
ftr-403	318	46	business	business	NOUN
ftr-403	318	47	located	locate	VERB
ftr-403	318	48	in	in	ADP
ftr-403	318	49	that	that	DET
ftr-403	318	50	country	country	NOUN
ftr-403	318	51	.	.	PUNCT
ftr-403	319	1	prs	prs	NOUN
ftr-403	319	2	is	be	AUX
ftr-403	319	3	a	a	DET
ftr-403	319	4	related	related	ADJ
ftr-403	319	5	person	person	NOUN
ftr-403	319	6	with	with	ADP
ftr-403	319	7	respect	respect	NOUN
ftr-403	319	8	to	to	ADP
ftr-403	319	9	gco	gco	PROPN
ftr-403	319	10	,	,	PUNCT
ftr-403	319	11	gco	gco	PROPN
ftr-403	319	12	and	and	CCONJ
ftr-403	319	13	prs	prs	VERB
ftr-403	319	14	are51	are51	NOUN
ftr-403	319	15	52	52	NUM
ftr-403	319	16	organized	organize	VERB
ftr-403	319	17	under	under	ADP
ftr-403	319	18	the	the	DET
ftr-403	319	19	laws	law	NOUN
ftr-403	319	20	of	of	ADP
ftr-403	319	21	the	the	DET
ftr-403	319	22	same	same	ADJ
ftr-403	319	23	foreign	foreign	ADJ
ftr-403	319	24	country	country	NOUN
ftr-403	319	25	(	(	PUNCT
ftr-403	319	26	country	country	NOUN
ftr-403	319	27	g	g	PROPN
ftr-403	319	28	)	)	PUNCT
ftr-403	319	29	,	,	PUNCT
ftr-403	319	30	and	and	CCONJ
ftr-403	319	31	gco	gco	PROPN
ftr-403	319	32	interest	interest	NOUN
ftr-403	319	33	income	income	NOUN
ftr-403	319	34	is	be	AUX
ftr-403	319	35	therefore	therefore	ADV
ftr-403	319	36	not	not	PART
ftr-403	319	37	fphc	fphc	ADJ
ftr-403	319	38	income	income	NOUN
ftr-403	319	39	,	,	PUNCT
ftr-403	319	40	and	and	CCONJ
ftr-403	319	41	none	none	NOUN
ftr-403	319	42	of	of	ADP
ftr-403	319	43	the	the	DET
ftr-403	319	44	income	income	NOUN
ftr-403	319	45	of	of	ADP
ftr-403	319	46	gco	gco	PROPN
ftr-403	319	47	or	or	CCONJ
ftr-403	319	48	prs	prs	NOUN
ftr-403	319	49	is	be	AUX
ftr-403	319	50	subpart	subpart	NOUN
ftr-403	319	51	f	f	PROPN
ftr-403	319	52	income	income	NOUN
ftr-403	319	53	.	.	PUNCT
ftr-403	320	1	2005	2005	NUM
ftr-403	320	2	]	]	PUNCT
ftr-403	321	1	whatever	whatever	PRON
ftr-403	321	2	happened	happen	VERB
ftr-403	321	3	to	to	PART
ftr-403	321	4	subpart	subpart	VERB
ftr-403	321	5	f	f	PROPN
ftr-403	321	6	?	?	PUNCT
ftr-403	322	1	201	201	NUM
ftr-403	322	2	53	53	NUM
ftr-403	322	3	.	.	PUNCT
ftr-403	323	1	see	see	VERB
ftr-403	323	2	,	,	PUNCT
ftr-403	323	3	e.g.	e.g.	ADV
ftr-403	323	4	,	,	PUNCT
ftr-403	323	5	notice	notice	VERB
ftr-403	323	6	98	98	NUM
ftr-403	323	7	-	-	SYM
ftr-403	323	8	11	11	NUM
ftr-403	323	9	,	,	PUNCT
ftr-403	323	10	1998	1998	NUM
ftr-403	323	11	-	-	SYM
ftr-403	323	12	1	1	NUM
ftr-403	323	13	cb	cb	PROPN
ftr-403	323	14	433	433	NUM
ftr-403	323	15	.	.	PUNCT
ftr-403	324	1	54	54	NUM
ftr-403	324	2	.	.	PUNCT
ftr-403	325	1	see	see	VERB
ftr-403	325	2	,	,	PUNCT
ftr-403	325	3	e.g.	e.g.	ADV
ftr-403	325	4	,	,	PUNCT
ftr-403	325	5	cooper	cooper	NOUN
ftr-403	325	6	,	,	PUNCT
ftr-403	325	7	melcher	melcher	PROPN
ftr-403	325	8	&	&	CCONJ
ftr-403	325	9	stretch	stretch	PROPN
ftr-403	325	10	,	,	PUNCT
ftr-403	325	11	suddenly	suddenly	ADV
ftr-403	325	12	saving	save	VERB
ftr-403	325	13	foreign	foreign	ADJ
ftr-403	325	14	taxes	taxis	NOUN
ftr-403	325	15	is	be	AUX
ftr-403	325	16	abusive	abusive	ADJ
ftr-403	325	17	?	?	PUNCT
ftr-403	326	1	an	an	DET
ftr-403	326	2	untenable	untenable	ADJ
ftr-403	326	3	proposal	proposal	NOUN
ftr-403	326	4	,	,	PUNCT
ftr-403	326	5	79	79	NUM
ftr-403	326	6	tax	tax	NOUN
ftr-403	326	7	notes	note	NOUN
ftr-403	326	8	885	885	NUM
ftr-403	326	9	(	(	PUNCT
ftr-403	326	10	may	may	PROPN
ftr-403	326	11	18	18	NUM
ftr-403	326	12	,	,	PUNCT
ftr-403	326	13	1998	1998	NUM
ftr-403	326	14	)	)	PUNCT
ftr-403	326	15	;	;	PUNCT
ftr-403	326	16	gannon	gannon	NOUN
ftr-403	326	17	,	,	PUNCT
ftr-403	326	18	calianese	calianese	PROPN
ftr-403	326	19	,	,	PUNCT
ftr-403	326	20	layden	layden	PROPN
ftr-403	326	21	,	,	PUNCT
ftr-403	326	22	moreland	moreland	PROPN
ftr-403	326	23	&	&	CCONJ
ftr-403	326	24	seo	seo	PROPN
ftr-403	326	25	,	,	PUNCT
ftr-403	326	26	subpart	subpart	NOUN
ftr-403	326	27	f	f	PROPN
ftr-403	326	28	,	,	PUNCT
ftr-403	326	29	hybrid	hybrid	ADJ
ftr-403	326	30	entities	entity	NOUN
ftr-403	326	31	,	,	PUNCT
ftr-403	326	32	and	and	CCONJ
ftr-403	326	33	other	other	ADJ
ftr-403	326	34	little	little	ADJ
ftr-403	326	35	things	thing	NOUN
ftr-403	326	36	,	,	PUNCT
ftr-403	326	37	79	79	NUM
ftr-403	326	38	tax	tax	NOUN
ftr-403	326	39	notes	note	NOUN
ftr-403	326	40	473	473	NUM
ftr-403	326	41	(	(	PUNCT
ftr-403	326	42	apr	apr	PROPN
ftr-403	326	43	.	.	PROPN
ftr-403	326	44	27	27	NUM
ftr-403	326	45	,	,	PUNCT
ftr-403	326	46	1998	1998	NUM
ftr-403	326	47	)	)	PUNCT
ftr-403	326	48	,	,	PUNCT
ftr-403	326	49	reprinted	reprint	VERB
ftr-403	326	50	in	in	ADP
ftr-403	326	51	16	16	NUM
ftr-403	326	52	tax	tax	NOUN
ftr-403	326	53	notes	note	NOUN
ftr-403	326	54	int’l	int’l	ADJ
ftr-403	326	55	1467	1467	NUM
ftr-403	326	56	(	(	PUNCT
ftr-403	326	57	may	may	PROPN
ftr-403	326	58	4	4	NUM
ftr-403	326	59	,	,	PUNCT
ftr-403	326	60	1998	1998	NUM
ftr-403	326	61	)	)	PUNCT
ftr-403	326	62	;	;	PUNCT
ftr-403	326	63	leblang	leblang	PROPN
ftr-403	326	64	,	,	PUNCT
ftr-403	326	65	deferred	deferred	ADJ
ftr-403	326	66	gratification	gratification	NOUN
ftr-403	326	67	:	:	PUNCT
ftr-403	326	68	a	a	DET
ftr-403	326	69	more	more	ADV
ftr-403	326	70	rational	rational	ADJ
ftr-403	326	71	approach	approach	NOUN
ftr-403	326	72	for	for	ADP
ftr-403	326	73	taxing	tax	VERB
ftr-403	326	74	u.s	u.s	PROPN
ftr-403	326	75	.	.	PROPN
ftr-403	326	76	multinationals	multinational	NOUN
ftr-403	326	77	,	,	PUNCT
ftr-403	326	78	27	27	NUM
ftr-403	326	79	tax	tax	NOUN
ftr-403	326	80	mgmt	mgmt	NOUN
ftr-403	326	81	.	.	PUNCT
ftr-403	327	1	int’l	int’l	PRON
ftr-403	327	2	j.	j.	PROPN
ftr-403	327	3	539	539	NUM
ftr-403	327	4	(	(	PUNCT
ftr-403	327	5	1998	1998	NUM
ftr-403	327	6	)	)	PUNCT
ftr-403	327	7	;	;	PUNCT
ftr-403	327	8	new	new	PROPN
ftr-403	327	9	york	york	PROPN
ftr-403	327	10	state	state	PROPN
ftr-403	327	11	bar	bar	PROPN
ftr-403	327	12	ass’n	ass’n	NOUN
ftr-403	327	13	tax	tax	NOUN
ftr-403	327	14	section	section	NOUN
ftr-403	327	15	,	,	PUNCT
ftr-403	327	16	notice	notice	VERB
ftr-403	327	17	98	98	NUM
ftr-403	327	18	-	-	SYM
ftr-403	327	19	11	11	NUM
ftr-403	327	20	:	:	PUNCT
ftr-403	327	21	tax	tax	NOUN
ftr-403	327	22	treatment	treatment	NOUN
ftr-403	327	23	of	of	ADP
ftr-403	327	24	hybrid	hybrid	ADJ
ftr-403	327	25	entities	entity	NOUN
ftr-403	327	26	,	,	PUNCT
ftr-403	327	27	79	79	NUM
ftr-403	327	28	tax	tax	NOUN
ftr-403	327	29	notes	note	NOUN
ftr-403	327	30	877	877	NUM
ftr-403	327	31	(	(	PUNCT
ftr-403	327	32	may	may	PROPN
ftr-403	327	33	18	18	NUM
ftr-403	327	34	,	,	PUNCT
ftr-403	327	35	1998	1998	NUM
ftr-403	327	36	)	)	PUNCT
ftr-403	327	37	,	,	PUNCT
ftr-403	327	38	reprinted	reprint	VERB
ftr-403	327	39	in	in	ADP
ftr-403	327	40	16	16	NUM
ftr-403	327	41	tax	tax	NOUN
ftr-403	327	42	notes	note	NOUN
ftr-403	327	43	int’l	int’l	NOUN
ftr-403	327	44	1669	1669	NUM
ftr-403	327	45	(	(	PUNCT
ftr-403	327	46	may	may	PROPN
ftr-403	327	47	25	25	NUM
ftr-403	327	48	,	,	PUNCT
ftr-403	327	49	1998	1998	NUM
ftr-403	327	50	)	)	PUNCT
ftr-403	327	51	;	;	PUNCT
ftr-403	327	52	tax	tax	NOUN
ftr-403	327	53	executives	executive	NOUN
ftr-403	327	54	institute	institute	PROPN
ftr-403	327	55	,	,	PUNCT
ftr-403	327	56	hybrid	hybrid	ADJ
ftr-403	327	57	arrangements	arrangement	NOUN
ftr-403	327	58	notice	notice	VERB
ftr-403	327	59	“	"	PUNCT
ftr-403	327	60	poor	poor	ADJ
ftr-403	327	61	tax	tax	NOUN
ftr-403	327	62	policy	policy	NOUN
ftr-403	327	63	,	,	PUNCT
ftr-403	327	64	”	"	PUNCT
ftr-403	327	65	16	16	NUM
ftr-403	327	66	tax	tax	NOUN
ftr-403	327	67	notes	note	NOUN
ftr-403	327	68	int’l	int’l	ADJ
ftr-403	327	69	1003	1003	NUM
ftr-403	327	70	(	(	PUNCT
ftr-403	327	71	mar	mar	PROPN
ftr-403	327	72	.	.	PROPN
ftr-403	327	73	30	30	NUM
ftr-403	327	74	,	,	PUNCT
ftr-403	327	75	1998	1998	NUM
ftr-403	327	76	)	)	PUNCT
ftr-403	327	77	.	.	PUNCT
ftr-403	328	1	see	see	AUX
ftr-403	328	2	also	also	ADV
ftr-403	328	3	avi	avi	VERB
ftr-403	328	4	-	-	PUNCT
ftr-403	328	5	yonah	yonah	ADJ
ftr-403	328	6	,	,	PUNCT
ftr-403	328	7	u.s	u.s	PROPN
ftr-403	328	8	.	.	PROPN
ftr-403	328	9	notice	notice	PROPN
ftr-403	328	10	98	98	NUM
ftr-403	328	11	-	-	SYM
ftr-403	328	12	11	11	NUM
ftr-403	328	13	and	and	CCONJ
ftr-403	328	14	the	the	DET
ftr-403	328	15	logic	logic	NOUN
ftr-403	328	16	of	of	ADP
ftr-403	328	17	subpart	subpart	NOUN
ftr-403	328	18	f	f	NOUN
ftr-403	328	19	:	:	PUNCT
ftr-403	328	20	a	a	DET
ftr-403	328	21	comparative	comparative	ADJ
ftr-403	328	22	perspective	perspective	NOUN
ftr-403	328	23	,	,	PUNCT
ftr-403	328	24	16	16	NUM
ftr-403	328	25	tax	tax	NOUN
ftr-403	328	26	notes	note	NOUN
ftr-403	328	27	int’l	int’l	NOUN
ftr-403	328	28	1797	1797	NUM
ftr-403	328	29	(	(	PUNCT
ftr-403	328	30	jun	jun	PROPN
ftr-403	328	31	.	.	PROPN
ftr-403	328	32	8	8	NUM
ftr-403	328	33	,	,	PUNCT
ftr-403	328	34	1998	1998	NUM
ftr-403	328	35	)	)	PUNCT
ftr-403	328	36	;	;	PUNCT
ftr-403	328	37	tillinghast	tillinghast	X
ftr-403	328	38	,	,	PUNCT
ftr-403	328	39	an	an	DET
ftr-403	328	40	oldtimer	oldtimer	NOUN
ftr-403	328	41	’s	’s	PART
ftr-403	328	42	comment	comment	NOUN
ftr-403	328	43	on	on	ADP
ftr-403	328	44	notice	notice	NOUN
ftr-403	328	45	98	98	NUM
ftr-403	328	46	-	-	SYM
ftr-403	328	47	11	11	NUM
ftr-403	328	48	,	,	PUNCT
ftr-403	328	49	78	78	NUM
ftr-403	328	50	tax	tax	NOUN
ftr-403	328	51	notes	note	NOUN
ftr-403	328	52	1739	1739	NUM
ftr-403	328	53	(	(	PUNCT
ftr-403	328	54	mar	mar	PROPN
ftr-403	328	55	.	.	PROPN
ftr-403	328	56	30	30	NUM
ftr-403	328	57	,	,	PUNCT
ftr-403	328	58	1998	1998	NUM
ftr-403	328	59	)	)	PUNCT
ftr-403	328	60	;	;	PUNCT
ftr-403	329	1	yoder	yoder	PROPN
ftr-403	329	2	,	,	PUNCT
ftr-403	329	3	subpart	subpart	PROPN
ftr-403	329	4	f	f	PROPN
ftr-403	329	5	in	in	ADP
ftr-403	329	6	turmoil	turmoil	NOUN
ftr-403	329	7	:	:	PUNCT
ftr-403	329	8	low	low	ADJ
ftr-403	329	9	-	-	PUNCT
ftr-403	329	10	taxed	tax	VERB
ftr-403	329	11	active	active	ADJ
ftr-403	329	12	income	income	NOUN
ftr-403	329	13	under	under	ADP
ftr-403	329	14	siege	siege	NOUN
ftr-403	329	15	,	,	PUNCT
ftr-403	329	16	77	77	NUM
ftr-403	329	17	taxes	taxis	NOUN
ftr-403	329	18	142	142	NUM
ftr-403	329	19	(	(	PUNCT
ftr-403	329	20	mar	mar	PROPN
ftr-403	329	21	.	.	PROPN
ftr-403	329	22	1999	1999	NUM
ftr-403	329	23	)	)	PUNCT
ftr-403	329	24	.	.	PUNCT
ftr-403	330	1	55	55	NUM
ftr-403	330	2	.	.	PUNCT
ftr-403	331	1	the	the	DET
ftr-403	331	2	device	device	NOUN
ftr-403	331	3	illustrated	illustrate	VERB
ftr-403	331	4	by	by	ADP
ftr-403	331	5	example	example	NOUN
ftr-403	331	6	1	1	NUM
ftr-403	331	7	would	would	AUX
ftr-403	331	8	likely	likely	ADV
ftr-403	331	9	not	not	PART
ftr-403	331	10	work	work	VERB
ftr-403	331	11	if	if	SCONJ
ftr-403	331	12	country	country	NOUN
ftr-403	331	13	l	l	NOUN
ftr-403	331	14	had	have	VERB
ftr-403	331	15	cfc	cfc	NOUN
ftr-403	331	16	legislation	legislation	NOUN
ftr-403	331	17	,	,	PUNCT
ftr-403	331	18	and	and	CCONJ
ftr-403	331	19	the	the	DET
ftr-403	331	20	device	device	NOUN
ftr-403	331	21	illustrated	illustrate	VERB
ftr-403	331	22	by	by	ADP
ftr-403	331	23	example	example	NOUN
ftr-403	331	24	3	3	NUM
ftr-403	331	25	might	might	AUX
ftr-403	331	26	be	be	AUX
ftr-403	331	27	frustrated	frustrate	VERB
ftr-403	331	28	by	by	ADP
ftr-403	331	29	a	a	DET
ftr-403	331	30	rule	rule	NOUN
ftr-403	331	31	that	that	SCONJ
ftr-403	331	32	an	an	DET
ftr-403	331	33	entity	entity	NOUN
ftr-403	331	34	is	be	AUX
ftr-403	331	35	taxable	taxable	ADJ
ftr-403	331	36	by	by	ADP
ftr-403	331	37	country	country	NOUN
ftr-403	331	38	g	g	NOUN
ftr-403	331	39	as	as	ADP
ftr-403	331	40	a	a	DET
ftr-403	331	41	corporation	corporation	NOUN
ftr-403	331	42	,	,	PUNCT
ftr-403	331	43	even	even	ADV
ftr-403	331	44	though	though	SCONJ
ftr-403	331	45	it	it	PRON
ftr-403	331	46	would	would	AUX
ftr-403	331	47	normally	normally	ADV
ftr-403	331	48	be	be	AUX
ftr-403	331	49	fiscally	fiscally	ADV
ftr-403	331	50	transparent	transparent	ADJ
ftr-403	331	51	,	,	PUNCT
ftr-403	331	52	if	if	SCONJ
ftr-403	331	53	more	more	ADJ
ftr-403	331	54	than	than	ADP
ftr-403	331	55	one	one	NUM
ftr-403	331	56	half	half	NOUN
ftr-403	331	57	of	of	ADP
ftr-403	331	58	the	the	DET
ftr-403	331	59	interests	interest	NOUN
ftr-403	331	60	in	in	ADP
ftr-403	331	61	the	the	DET
ftr-403	331	62	entity	entity	NOUN
ftr-403	331	63	are	be	AUX
ftr-403	331	64	owned	own	VERB
ftr-403	331	65	by	by	ADP
ftr-403	331	66	c.	c.	PROPN
ftr-403	331	67	is	be	AUX
ftr-403	331	68	there	there	PRON
ftr-403	331	69	a	a	DET
ftr-403	331	70	problem	problem	NOUN
ftr-403	331	71	?	?	PUNCT
ftr-403	332	1	the	the	DET
ftr-403	332	2	irs	irs	PROPN
ftr-403	332	3	has	have	AUX
ftr-403	332	4	identified	identify	VERB
ftr-403	332	5	situations	situation	NOUN
ftr-403	332	6	such	such	ADJ
ftr-403	332	7	as	as	ADP
ftr-403	332	8	those	those	PRON
ftr-403	332	9	in	in	ADP
ftr-403	332	10	the	the	DET
ftr-403	332	11	examples	example	NOUN
ftr-403	332	12	as	as	ADP
ftr-403	332	13	circumventions	circumvention	NOUN
ftr-403	332	14	of	of	ADP
ftr-403	332	15	subpart	subpart	NOUN
ftr-403	332	16	f.	f.	PROPN
ftr-403	332	17	in	in	ADP
ftr-403	332	18	these	these	DET
ftr-403	332	19	cases	case	NOUN
ftr-403	332	20	,	,	PUNCT
ftr-403	332	21	u.s	u.s	PROPN
ftr-403	332	22	.	.	PROPN
ftr-403	332	23	companies	company	NOUN
ftr-403	332	24	structure53	structure53	VERB
ftr-403	332	25	transactions	transaction	NOUN
ftr-403	332	26	and	and	CCONJ
ftr-403	332	27	investments	investment	NOUN
ftr-403	332	28	to	to	PART
ftr-403	332	29	divert	divert	VERB
ftr-403	332	30	income	income	NOUN
ftr-403	332	31	of	of	ADP
ftr-403	332	32	types	type	NOUN
ftr-403	332	33	normally	normally	ADV
ftr-403	332	34	caught	catch	VERB
ftr-403	332	35	by	by	ADP
ftr-403	332	36	subpart	subpart	PROPN
ftr-403	332	37	f	f	PROPN
ftr-403	332	38	(	(	PUNCT
ftr-403	332	39	royalties	royalty	NOUN
ftr-403	332	40	and	and	CCONJ
ftr-403	332	41	interest	interest	NOUN
ftr-403	332	42	)	)	PUNCT
ftr-403	332	43	into	into	ADP
ftr-403	332	44	tax	tax	NOUN
ftr-403	332	45	haven	haven	NOUN
ftr-403	332	46	entities	entity	NOUN
ftr-403	332	47	.	.	PUNCT
ftr-403	333	1	in	in	ADP
ftr-403	333	2	examples	example	NOUN
ftr-403	333	3	1	1	NUM
ftr-403	333	4	and	and	CCONJ
ftr-403	333	5	2	2	NUM
ftr-403	333	6	,	,	PUNCT
ftr-403	333	7	the	the	DET
ftr-403	333	8	recipient	recipient	NOUN
ftr-403	333	9	entity	entity	NOUN
ftr-403	333	10	is	be	AUX
ftr-403	333	11	organized	organize	VERB
ftr-403	333	12	in	in	ADP
ftr-403	333	13	a	a	DET
ftr-403	333	14	country	country	NOUN
ftr-403	333	15	easily	easily	ADV
ftr-403	333	16	identified	identify	VERB
ftr-403	333	17	as	as	ADP
ftr-403	333	18	a	a	DET
ftr-403	333	19	tax	tax	NOUN
ftr-403	333	20	haven	haven	NOUN
ftr-403	333	21	.	.	PUNCT
ftr-403	334	1	in	in	ADP
ftr-403	334	2	example	example	NOUN
ftr-403	334	3	3	3	NUM
ftr-403	334	4	,	,	PUNCT
ftr-403	334	5	the	the	DET
ftr-403	334	6	recipient	recipient	NOUN
ftr-403	334	7	is	be	AUX
ftr-403	334	8	organized	organize	VERB
ftr-403	334	9	in	in	ADP
ftr-403	334	10	a	a	DET
ftr-403	334	11	country	country	NOUN
ftr-403	334	12	that	that	PRON
ftr-403	334	13	is	be	AUX
ftr-403	334	14	not	not	PART
ftr-403	334	15	generally	generally	ADV
ftr-403	334	16	a	a	DET
ftr-403	334	17	tax	tax	NOUN
ftr-403	334	18	haven	haven	NOUN
ftr-403	334	19	,	,	PUNCT
ftr-403	334	20	but	but	CCONJ
ftr-403	334	21	it	it	PRON
ftr-403	334	22	functions	function	VERB
ftr-403	334	23	as	as	ADP
ftr-403	334	24	a	a	DET
ftr-403	334	25	haven	haven	NOUN
ftr-403	334	26	entity	entity	NOUN
ftr-403	334	27	because	because	SCONJ
ftr-403	334	28	of	of	ADP
ftr-403	334	29	the	the	DET
ftr-403	334	30	conflicting	conflict	VERB
ftr-403	334	31	treatments	treatment	NOUN
ftr-403	334	32	of	of	ADP
ftr-403	334	33	the	the	DET
ftr-403	334	34	entity	entity	NOUN
ftr-403	334	35	under	under	ADP
ftr-403	334	36	the	the	DET
ftr-403	334	37	tax	tax	NOUN
ftr-403	334	38	laws	law	NOUN
ftr-403	334	39	of	of	ADP
ftr-403	334	40	country	country	NOUN
ftr-403	334	41	g	g	PROPN
ftr-403	334	42	and	and	CCONJ
ftr-403	334	43	the	the	DET
ftr-403	334	44	united	united	PROPN
ftr-403	334	45	states	states	PROPN
ftr-403	334	46	.	.	PUNCT
ftr-403	335	1	although	although	SCONJ
ftr-403	335	2	each	each	PRON
ftr-403	335	3	of	of	ADP
ftr-403	335	4	the	the	DET
ftr-403	335	5	examples	example	NOUN
ftr-403	335	6	exhibits	exhibit	VERB
ftr-403	335	7	tax	tax	NOUN
ftr-403	335	8	haven	haven	NOUN
ftr-403	335	9	sheltering	sheltering	NOUN
ftr-403	335	10	of	of	ADP
ftr-403	335	11	the	the	DET
ftr-403	335	12	kind	kind	NOUN
ftr-403	335	13	intended	intend	VERB
ftr-403	335	14	to	to	PART
ftr-403	335	15	be	be	AUX
ftr-403	335	16	attacked	attack	VERB
ftr-403	335	17	by	by	ADP
ftr-403	335	18	subpart	subpart	PROPN
ftr-403	335	19	f	f	PROPN
ftr-403	335	20	,	,	PUNCT
ftr-403	335	21	a	a	DET
ftr-403	335	22	strategic	strategic	ADJ
ftr-403	335	23	check	check	NOUN
ftr-403	335	24	-	-	PUNCT
ftr-403	335	25	the	the	DET
ftr-403	335	26	-	-	PUNCT
ftr-403	335	27	box	box	NOUN
ftr-403	335	28	election	election	NOUN
ftr-403	335	29	prevents	prevent	VERB
ftr-403	335	30	any	any	PRON
ftr-403	335	31	of	of	ADP
ftr-403	335	32	the	the	DET
ftr-403	335	33	enterprise	enterprise	NOUN
ftr-403	335	34	’s	’s	PART
ftr-403	335	35	income	income	NOUN
ftr-403	335	36	from	from	ADP
ftr-403	335	37	being	be	AUX
ftr-403	335	38	subpart	subpart	ADJ
ftr-403	335	39	f	f	PROPN
ftr-403	335	40	income	income	NOUN
ftr-403	335	41	.	.	PUNCT
ftr-403	336	1	some	some	DET
ftr-403	336	2	commentators	commentator	NOUN
ftr-403	336	3	have	have	AUX
ftr-403	336	4	argued	argue	VERB
ftr-403	336	5	that	that	SCONJ
ftr-403	336	6	the	the	DET
ftr-403	336	7	results	result	NOUN
ftr-403	336	8	in	in	ADP
ftr-403	336	9	the	the	DET
ftr-403	336	10	examples	example	NOUN
ftr-403	336	11	are	be	AUX
ftr-403	336	12	not	not	PART
ftr-403	336	13	inconsistent	inconsistent	ADJ
ftr-403	336	14	with	with	ADP
ftr-403	336	15	the	the	DET
ftr-403	336	16	aims	aim	NOUN
ftr-403	336	17	of	of	ADP
ftr-403	336	18	subpart	subpart	PROPN
ftr-403	336	19	f.	f.	PROPN
ftr-403	336	20	the	the	DET
ftr-403	336	21	essential	essential	ADJ
ftr-403	336	22	compromise54	compromise54	NOUN
ftr-403	336	23	reflected	reflect	VERB
ftr-403	336	24	in	in	ADP
ftr-403	336	25	subpart	subpart	PROPN
ftr-403	336	26	f	f	PROPN
ftr-403	336	27	is	be	AUX
ftr-403	336	28	an	an	DET
ftr-403	336	29	objective	objective	NOUN
ftr-403	336	30	to	to	PART
ftr-403	336	31	curb	curb	VERB
ftr-403	336	32	tax	tax	NOUN
ftr-403	336	33	haven	haven	NOUN
ftr-403	336	34	sheltering	shelter	VERB
ftr-403	336	35	without	without	ADP
ftr-403	336	36	denying	deny	VERB
ftr-403	336	37	tax	tax	NOUN
ftr-403	336	38	deferral	deferral	NOUN
ftr-403	336	39	to	to	PART
ftr-403	336	40	income	income	VERB
ftr-403	336	41	from	from	ADP
ftr-403	336	42	active	active	ADJ
ftr-403	336	43	business	business	NOUN
ftr-403	336	44	operations	operation	NOUN
ftr-403	336	45	in	in	ADP
ftr-403	336	46	low	low	ADJ
ftr-403	336	47	-	-	PUNCT
ftr-403	336	48	tax	tax	NOUN
ftr-403	336	49	countries	country	NOUN
ftr-403	336	50	.	.	PUNCT
ftr-403	337	1	in	in	ADP
ftr-403	337	2	the	the	DET
ftr-403	337	3	examples	example	NOUN
ftr-403	337	4	,	,	PUNCT
ftr-403	337	5	delco	delco	PROPN
ftr-403	337	6	and	and	CCONJ
ftr-403	337	7	florco	florco	ADJ
ftr-403	337	8	carry	carry	VERB
ftr-403	337	9	on	on	ADP
ftr-403	337	10	active	active	ADJ
ftr-403	337	11	businesses	business	NOUN
ftr-403	337	12	in	in	ADP
ftr-403	337	13	foreign	foreign	ADJ
ftr-403	337	14	countries	country	NOUN
ftr-403	337	15	,	,	PUNCT
ftr-403	337	16	and	and	CCONJ
ftr-403	337	17	the	the	DET
ftr-403	337	18	devices	device	NOUN
ftr-403	337	19	that	that	PRON
ftr-403	337	20	they	they	PRON
ftr-403	337	21	employ	employ	VERB
ftr-403	337	22	to	to	PART
ftr-403	337	23	minimize	minimize	VERB
ftr-403	337	24	foreign	foreign	ADJ
ftr-403	337	25	taxes	taxis	NOUN
ftr-403	337	26	may	may	AUX
ftr-403	337	27	be	be	AUX
ftr-403	337	28	seen	see	VERB
ftr-403	337	29	as	as	SCONJ
ftr-403	337	30	devices	device	NOUN
ftr-403	337	31	to	to	PART
ftr-403	337	32	lower	lower	VERB
ftr-403	337	33	the	the	DET
ftr-403	337	34	effective	effective	ADJ
ftr-403	337	35	rate	rate	NOUN
ftr-403	337	36	of	of	ADP
ftr-403	337	37	tax	tax	NOUN
ftr-403	337	38	on	on	ADP
ftr-403	337	39	income	income	NOUN
ftr-403	337	40	from	from	ADP
ftr-403	337	41	these	these	DET
ftr-403	337	42	businesses	business	NOUN
ftr-403	337	43	.	.	PUNCT
ftr-403	338	1	although	although	SCONJ
ftr-403	338	2	the	the	DET
ftr-403	338	3	countries	country	NOUN
ftr-403	338	4	in	in	ADP
ftr-403	338	5	which	which	PRON
ftr-403	338	6	the	the	DET
ftr-403	338	7	businesses	business	NOUN
ftr-403	338	8	are	be	AUX
ftr-403	338	9	carried	carry	VERB
ftr-403	338	10	on	on	ADP
ftr-403	338	11	have	have	VERB
ftr-403	338	12	nominal	nominal	ADJ
ftr-403	338	13	income	income	NOUN
ftr-403	338	14	tax	tax	NOUN
ftr-403	338	15	rates	rate	NOUN
ftr-403	338	16	of	of	ADP
ftr-403	338	17	35	35	NUM
ftr-403	338	18	%	%	NOUN
ftr-403	338	19	,	,	PUNCT
ftr-403	338	20	they	they	PRON
ftr-403	338	21	allow	allow	VERB
ftr-403	338	22	the	the	DET
ftr-403	338	23	effective	effective	ADJ
ftr-403	338	24	rate	rate	NOUN
ftr-403	338	25	to	to	PART
ftr-403	338	26	be	be	AUX
ftr-403	338	27	reduced	reduce	VERB
ftr-403	338	28	through	through	ADP
ftr-403	338	29	the	the	DET
ftr-403	338	30	devices	device	NOUN
ftr-403	338	31	employed	employ	VERB
ftr-403	338	32	by	by	ADP
ftr-403	338	33	delco	delco	PROPN
ftr-403	338	34	and	and	CCONJ
ftr-403	338	35	florco	florco	ADJ
ftr-403	338	36	.	.	PUNCT
ftr-403	339	1	because	because	SCONJ
ftr-403	339	2	these	these	DET
ftr-403	339	3	countries55	countries55	NOUN
ftr-403	339	4	202	202	NUM
ftr-403	339	5	florida	florida	PROPN
ftr-403	339	6	tax	tax	NOUN
ftr-403	340	1	[	[	X
ftr-403	340	2	vol7:3	vol7:3	ADJ
ftr-403	340	3	persons	person	NOUN
ftr-403	340	4	resident	resident	NOUN
ftr-403	340	5	for	for	ADP
ftr-403	340	6	tax	tax	NOUN
ftr-403	340	7	purposes	purpose	NOUN
ftr-403	340	8	in	in	ADP
ftr-403	340	9	a	a	DET
ftr-403	340	10	country	country	NOUN
ftr-403	340	11	or	or	CCONJ
ftr-403	340	12	countries	country	NOUN
ftr-403	340	13	that	that	PRON
ftr-403	340	14	treat	treat	VERB
ftr-403	340	15	the	the	DET
ftr-403	340	16	entity	entity	NOUN
ftr-403	340	17	as	as	ADP
ftr-403	340	18	a	a	DET
ftr-403	340	19	corporation	corporation	NOUN
ftr-403	340	20	for	for	ADP
ftr-403	340	21	tax	tax	NOUN
ftr-403	340	22	purposes	purpose	NOUN
ftr-403	340	23	.	.	PUNCT
ftr-403	341	1	56	56	NUM
ftr-403	341	2	.	.	PUNCT
ftr-403	341	3	irc	irc	PROPN
ftr-403	341	4	§	§	PROPN
ftr-403	341	5	954(c)(3)(a)(ii	954(c)(3)(a)(ii	NUM
ftr-403	341	6	)	)	PUNCT
ftr-403	341	7	.	.	PUNCT
ftr-403	342	1	57	57	NUM
ftr-403	342	2	.	.	PUNCT
ftr-403	343	1	according	accord	VERB
ftr-403	343	2	to	to	ADP
ftr-403	343	3	the	the	DET
ftr-403	343	4	treasury	treasury	NOUN
ftr-403	343	5	,	,	PUNCT
ftr-403	343	6	the	the	DET
ftr-403	343	7	results	result	NOUN
ftr-403	343	8	in	in	ADP
ftr-403	343	9	example	example	NOUN
ftr-403	343	10	1	1	NUM
ftr-403	343	11	are	be	AUX
ftr-403	343	12	“	"	PUNCT
ftr-403	343	13	contrary	contrary	ADJ
ftr-403	343	14	to	to	ADP
ftr-403	343	15	the	the	DET
ftr-403	343	16	policies	policy	NOUN
ftr-403	343	17	and	and	CCONJ
ftr-403	343	18	rules	rule	NOUN
ftr-403	343	19	of	of	ADP
ftr-403	343	20	subpart	subpart	NOUN
ftr-403	343	21	f	f	NOUN
ftr-403	343	22	”	"	PUNCT
ftr-403	343	23	because	because	SCONJ
ftr-403	343	24	“	"	PUNCT
ftr-403	343	25	one	one	NUM
ftr-403	343	26	of	of	ADP
ftr-403	343	27	the	the	DET
ftr-403	343	28	purposes	purpose	NOUN
ftr-403	343	29	of	of	ADP
ftr-403	343	30	subpart	subpart	NOUN
ftr-403	343	31	f	f	PROPN
ftr-403	343	32	is	be	AUX
ftr-403	343	33	to	to	PART
ftr-403	343	34	prevent	prevent	VERB
ftr-403	343	35	cfcs	cfc	NOUN
ftr-403	343	36	from	from	ADP
ftr-403	343	37	converting	convert	VERB
ftr-403	343	38	active	active	ADJ
ftr-403	343	39	income	income	NOUN
ftr-403	343	40	that	that	PRON
ftr-403	343	41	is	be	AUX
ftr-403	343	42	not	not	PART
ftr-403	343	43	easily	easily	ADV
ftr-403	343	44	moveable	moveable	ADJ
ftr-403	343	45	and	and	CCONJ
ftr-403	343	46	is	be	AUX
ftr-403	343	47	earned	earn	VERB
ftr-403	343	48	in	in	ADP
ftr-403	343	49	a	a	DET
ftr-403	343	50	jurisdiction	jurisdiction	NOUN
ftr-403	343	51	in	in	ADP
ftr-403	343	52	which	which	PRON
ftr-403	343	53	a	a	DET
ftr-403	343	54	business	business	NOUN
ftr-403	343	55	is	be	AUX
ftr-403	343	56	located	locate	VERB
ftr-403	343	57	for	for	ADP
ftr-403	343	58	non	non	ADJ
ftr-403	343	59	-	-	ADJ
ftr-403	343	60	tax	tax	ADJ
ftr-403	343	61	reasons	reason	NOUN
ftr-403	343	62	,	,	PUNCT
ftr-403	343	63	into	into	ADP
ftr-403	343	64	passive	passive	ADJ
ftr-403	343	65	,	,	PUNCT
ftr-403	343	66	easily	easily	ADV
ftr-403	343	67	moveable	moveable	ADJ
ftr-403	343	68	income	income	NOUN
ftr-403	343	69	that	that	PRON
ftr-403	343	70	is	be	AUX
ftr-403	343	71	shifted	shift	VERB
ftr-403	343	72	to	to	ADP
ftr-403	343	73	a	a	DET
ftr-403	343	74	lower	low	ADJ
ftr-403	343	75	tax	tax	NOUN
ftr-403	343	76	jurisdiction	jurisdiction	NOUN
ftr-403	343	77	primarily	primarily	ADV
ftr-403	343	78	for	for	ADP
ftr-403	343	79	tax	tax	NOUN
ftr-403	343	80	avoidance	avoidance	NOUN
ftr-403	343	81	.	.	PUNCT
ftr-403	343	82	”	"	PUNCT
ftr-403	344	1	td	td	NOUN
ftr-403	344	2	8767	8767	NUM
ftr-403	344	3	,	,	PUNCT
ftr-403	344	4	1998	1998	NUM
ftr-403	344	5	-	-	SYM
ftr-403	344	6	1	1	NUM
ftr-403	344	7	cb	cb	PROPN
ftr-403	344	8	875	875	NUM
ftr-403	344	9	.	.	PUNCT
ftr-403	345	1	58	58	NUM
ftr-403	345	2	.	.	PUNCT
ftr-403	346	1	irc	irc	PROPN
ftr-403	346	2	§	§	PROPN
ftr-403	346	3	954(c)(3)(a)(i	954(c)(3)(a)(i	NUM
ftr-403	346	4	)	)	PUNCT
ftr-403	346	5	.	.	PUNCT
ftr-403	347	1	tolerate	tolerate	VERB
ftr-403	347	2	the	the	DET
ftr-403	347	3	reductions	reduction	NOUN
ftr-403	347	4	in	in	ADP
ftr-403	347	5	their	their	PRON
ftr-403	347	6	taxes	taxis	NOUN
ftr-403	347	7	resulting	result	VERB
ftr-403	347	8	from	from	ADP
ftr-403	347	9	these	these	DET
ftr-403	347	10	devices	device	NOUN
ftr-403	347	11	,	,	PUNCT
ftr-403	347	12	they	they	PRON
ftr-403	347	13	are	be	AUX
ftr-403	347	14	somewhat	somewhat	ADV
ftr-403	347	15	lower	low	ADJ
ftr-403	347	16	-	-	PUNCT
ftr-403	347	17	tax	tax	NOUN
ftr-403	347	18	jurisdictions	jurisdiction	NOUN
ftr-403	347	19	than	than	SCONJ
ftr-403	347	20	appears	appear	VERB
ftr-403	347	21	from	from	ADP
ftr-403	347	22	their	their	PRON
ftr-403	347	23	nominal	nominal	ADJ
ftr-403	347	24	rates	rate	NOUN
ftr-403	347	25	.	.	PUNCT
ftr-403	348	1	the	the	DET
ftr-403	348	2	argument	argument	NOUN
ftr-403	348	3	does	do	AUX
ftr-403	348	4	not	not	PART
ftr-403	348	5	,	,	PUNCT
ftr-403	348	6	in	in	ADP
ftr-403	348	7	my	my	PRON
ftr-403	348	8	opinion	opinion	NOUN
ftr-403	348	9	,	,	PUNCT
ftr-403	348	10	succeed	succeed	VERB
ftr-403	348	11	in	in	ADP
ftr-403	348	12	squaring	square	VERB
ftr-403	348	13	the	the	DET
ftr-403	348	14	results	result	NOUN
ftr-403	348	15	in	in	ADP
ftr-403	348	16	the	the	DET
ftr-403	348	17	examples	example	NOUN
ftr-403	348	18	with	with	ADP
ftr-403	348	19	the	the	DET
ftr-403	348	20	purposes	purpose	NOUN
ftr-403	348	21	of	of	ADP
ftr-403	348	22	subpart	subpart	NOUN
ftr-403	348	23	f.	f.	PROPN
ftr-403	348	24	in	in	ADP
ftr-403	348	25	example	example	NOUN
ftr-403	348	26	1	1	NUM
ftr-403	348	27	,	,	PUNCT
ftr-403	348	28	if	if	SCONJ
ftr-403	348	29	ipco	ipco	ADJ
ftr-403	348	30	,	,	PUNCT
ftr-403	348	31	the	the	DET
ftr-403	348	32	entity	entity	NOUN
ftr-403	348	33	receiving	receive	VERB
ftr-403	348	34	the	the	DET
ftr-403	348	35	royalties	royalty	NOUN
ftr-403	348	36	,	,	PUNCT
ftr-403	348	37	elected	elect	VERB
ftr-403	348	38	to	to	PART
ftr-403	348	39	be	be	AUX
ftr-403	348	40	a	a	DET
ftr-403	348	41	corporation	corporation	NOUN
ftr-403	348	42	for	for	ADP
ftr-403	348	43	u.s	u.s	PROPN
ftr-403	348	44	.	.	PROPN
ftr-403	348	45	tax	tax	NOUN
ftr-403	348	46	purposes	purpose	NOUN
ftr-403	348	47	,	,	PUNCT
ftr-403	348	48	rather	rather	ADV
ftr-403	348	49	than	than	ADP
ftr-403	348	50	a	a	DET
ftr-403	348	51	disregarded	disregarded	ADJ
ftr-403	348	52	entity	entity	NOUN
ftr-403	348	53	,	,	PUNCT
ftr-403	348	54	it	it	PRON
ftr-403	348	55	would	would	AUX
ftr-403	348	56	be	be	AUX
ftr-403	348	57	a	a	DET
ftr-403	348	58	cfc	cfc	NOUN
ftr-403	348	59	,	,	PUNCT
ftr-403	348	60	and	and	CCONJ
ftr-403	348	61	its	its	PRON
ftr-403	348	62	income	income	NOUN
ftr-403	348	63	would	would	AUX
ftr-403	348	64	be	be	AUX
ftr-403	348	65	subpart	subpart	NOUN
ftr-403	348	66	f	f	PROPN
ftr-403	348	67	income	income	NOUN
ftr-403	348	68	,	,	PUNCT
ftr-403	348	69	even	even	ADV
ftr-403	348	70	though	though	SCONJ
ftr-403	348	71	the	the	DET
ftr-403	348	72	economic	economic	ADJ
ftr-403	348	73	consequences	consequence	NOUN
ftr-403	348	74	of	of	ADP
ftr-403	348	75	the	the	DET
ftr-403	348	76	transactions	transaction	NOUN
ftr-403	348	77	would	would	AUX
ftr-403	348	78	be	be	AUX
ftr-403	348	79	the	the	DET
ftr-403	348	80	same	same	ADJ
ftr-403	348	81	as	as	ADP
ftr-403	348	82	in	in	ADP
ftr-403	348	83	the	the	DET
ftr-403	348	84	original	original	ADJ
ftr-403	348	85	example	example	NOUN
ftr-403	348	86	.	.	PUNCT
ftr-403	349	1	similarly	similarly	ADV
ftr-403	349	2	,	,	PUNCT
ftr-403	349	3	in	in	ADP
ftr-403	349	4	example	example	NOUN
ftr-403	349	5	2	2	NUM
ftr-403	349	6	,	,	PUNCT
ftr-403	349	7	if	if	SCONJ
ftr-403	349	8	opco	opco	PROPN
ftr-403	349	9	,	,	PUNCT
ftr-403	349	10	the	the	DET
ftr-403	349	11	payor	payor	NOUN
ftr-403	349	12	of	of	ADP
ftr-403	349	13	the	the	DET
ftr-403	349	14	royalties	royalty	NOUN
ftr-403	349	15	,	,	PUNCT
ftr-403	349	16	elected	elect	VERB
ftr-403	349	17	to	to	PART
ftr-403	349	18	be	be	AUX
ftr-403	349	19	a	a	DET
ftr-403	349	20	corporation	corporation	NOUN
ftr-403	349	21	for	for	ADP
ftr-403	349	22	u.s	u.s	PROPN
ftr-403	349	23	.	.	PROPN
ftr-403	349	24	tax	tax	NOUN
ftr-403	349	25	purposes	purpose	NOUN
ftr-403	349	26	,	,	PUNCT
ftr-403	349	27	the	the	DET
ftr-403	349	28	royalties	royalty	NOUN
ftr-403	349	29	it	it	PRON
ftr-403	349	30	pays	pay	VERB
ftr-403	349	31	to	to	PART
ftr-403	349	32	ipco	ipco	PROPN
ftr-403	349	33	would	would	AUX
ftr-403	349	34	be	be	AUX
ftr-403	349	35	subpart	subpart	NOUN
ftr-403	349	36	f	f	PROPN
ftr-403	349	37	income	income	NOUN
ftr-403	349	38	of	of	ADP
ftr-403	349	39	ipco	ipco	PROPN
ftr-403	349	40	.	.	PUNCT
ftr-403	350	1	royalties	royalty	NOUN
ftr-403	350	2	from	from	ADP
ftr-403	350	3	a	a	DET
ftr-403	350	4	related	relate	VERB
ftr-403	350	5	corporation	corporation	NOUN
ftr-403	350	6	are	be	AUX
ftr-403	350	7	excluded	exclude	VERB
ftr-403	350	8	from	from	ADP
ftr-403	350	9	fphc	fphc	ADJ
ftr-403	350	10	income	income	NOUN
ftr-403	350	11	,	,	PUNCT
ftr-403	350	12	and	and	CCONJ
ftr-403	350	13	hence	hence	ADV
ftr-403	350	14	subpart	subpart	PROPN
ftr-403	350	15	f	f	PROPN
ftr-403	350	16	income	income	NOUN
ftr-403	350	17	,	,	PUNCT
ftr-403	350	18	only	only	ADV
ftr-403	350	19	if	if	SCONJ
ftr-403	350	20	they	they	PRON
ftr-403	350	21	are	be	AUX
ftr-403	350	22	paid	pay	VERB
ftr-403	350	23	for	for	ADP
ftr-403	350	24	the	the	DET
ftr-403	350	25	use	use	NOUN
ftr-403	350	26	of	of	ADP
ftr-403	350	27	property	property	NOUN
ftr-403	350	28	within	within	ADP
ftr-403	350	29	the	the	DET
ftr-403	350	30	country	country	NOUN
ftr-403	350	31	in	in	ADP
ftr-403	350	32	which	which	PRON
ftr-403	350	33	the	the	DET
ftr-403	350	34	cfc	cfc	NOUN
ftr-403	350	35	is	be	AUX
ftr-403	350	36	organized	organize	VERB
ftr-403	350	37	.	.	PUNCT
ftr-403	351	1	this	this	DET
ftr-403	351	2	same	same	ADJ
ftr-403	351	3	-	-	PUNCT
ftr-403	351	4	country	country	NOUN
ftr-403	351	5	exclusion	exclusion	NOUN
ftr-403	351	6	does	do	AUX
ftr-403	351	7	not56	not56	NOUN
ftr-403	351	8	apply	apply	VERB
ftr-403	351	9	in	in	ADP
ftr-403	351	10	example	example	NOUN
ftr-403	351	11	1	1	NUM
ftr-403	351	12	or	or	CCONJ
ftr-403	351	13	example	example	NOUN
ftr-403	351	14	2	2	NUM
ftr-403	351	15	,	,	PUNCT
ftr-403	351	16	even	even	ADV
ftr-403	351	17	if	if	SCONJ
ftr-403	351	18	ipco	ipco	ADJ
ftr-403	351	19	and	and	CCONJ
ftr-403	351	20	opco	opco	NOUN
ftr-403	351	21	are	be	AUX
ftr-403	351	22	corporations	corporation	NOUN
ftr-403	351	23	for	for	ADP
ftr-403	351	24	u.s	u.s	PROPN
ftr-403	351	25	.	.	PROPN
ftr-403	351	26	tax	tax	NOUN
ftr-403	351	27	purposes	purpose	NOUN
ftr-403	351	28	,	,	PUNCT
ftr-403	351	29	because	because	SCONJ
ftr-403	351	30	the	the	DET
ftr-403	351	31	licensee	licensee	NOUN
ftr-403	351	32	,	,	PUNCT
ftr-403	351	33	opco	opco	PROPN
ftr-403	351	34	,	,	PUNCT
ftr-403	351	35	does	do	AUX
ftr-403	351	36	not	not	PART
ftr-403	351	37	use	use	VERB
ftr-403	351	38	the	the	DET
ftr-403	351	39	technology	technology	NOUN
ftr-403	351	40	in	in	ADP
ftr-403	351	41	the	the	DET
ftr-403	351	42	country	country	NOUN
ftr-403	351	43	in	in	ADP
ftr-403	351	44	which	which	PRON
ftr-403	351	45	ipco	ipco	ADV
ftr-403	351	46	is	be	AUX
ftr-403	351	47	organized	organize	VERB
ftr-403	351	48	.	.	PUNCT
ftr-403	352	1	the	the	DET
ftr-403	352	2	same	same	ADJ
ftr-403	352	3	-	-	PUNCT
ftr-403	352	4	country	country	NOUN
ftr-403	352	5	exclusion	exclusion	NOUN
ftr-403	352	6	evidently	evidently	ADV
ftr-403	352	7	derives	derive	VERB
ftr-403	352	8	from	from	ADP
ftr-403	352	9	congress	congress	PROPN
ftr-403	352	10	’	'	PUNCT
ftr-403	352	11	conclusion	conclusion	NOUN
ftr-403	352	12	that	that	SCONJ
ftr-403	352	13	if	if	SCONJ
ftr-403	352	14	a	a	DET
ftr-403	352	15	cfc	cfc	NOUN
ftr-403	352	16	receives	receive	VERB
ftr-403	352	17	royalties	royalty	NOUN
ftr-403	352	18	based	base	VERB
ftr-403	352	19	on	on	ADP
ftr-403	352	20	uses	use	NOUN
ftr-403	352	21	of	of	ADP
ftr-403	352	22	intellectual	intellectual	ADJ
ftr-403	352	23	property	property	NOUN
ftr-403	352	24	in	in	ADP
ftr-403	352	25	the	the	DET
ftr-403	352	26	country	country	NOUN
ftr-403	352	27	in	in	ADP
ftr-403	352	28	which	which	PRON
ftr-403	352	29	it	it	PRON
ftr-403	352	30	is	be	AUX
ftr-403	352	31	organized	organize	VERB
ftr-403	352	32	,	,	PUNCT
ftr-403	352	33	the	the	DET
ftr-403	352	34	choice	choice	NOUN
ftr-403	352	35	of	of	ADP
ftr-403	352	36	the	the	DET
ftr-403	352	37	cfc	cfc	NOUN
ftr-403	352	38	’s	’s	PART
ftr-403	352	39	place	place	NOUN
ftr-403	352	40	of	of	ADP
ftr-403	352	41	organization	organization	NOUN
ftr-403	352	42	and	and	CCONJ
ftr-403	352	43	the	the	DET
ftr-403	352	44	choice	choice	NOUN
ftr-403	352	45	of	of	ADP
ftr-403	352	46	the	the	DET
ftr-403	352	47	cfc	cfc	PROPN
ftr-403	352	48	as	as	ADP
ftr-403	352	49	the	the	DET
ftr-403	352	50	vehicle	vehicle	NOUN
ftr-403	352	51	for	for	ADP
ftr-403	352	52	holding	hold	VERB
ftr-403	352	53	the	the	DET
ftr-403	352	54	intellectual	intellectual	ADJ
ftr-403	352	55	property	property	NOUN
ftr-403	352	56	are	be	AUX
ftr-403	352	57	likely	likely	ADV
ftr-403	352	58	based	base	VERB
ftr-403	352	59	on	on	ADP
ftr-403	352	60	economic	economic	ADJ
ftr-403	352	61	factors	factor	NOUN
ftr-403	352	62	,	,	PUNCT
ftr-403	352	63	not	not	PART
ftr-403	352	64	tax	tax	NOUN
ftr-403	352	65	minimization	minimization	NOUN
ftr-403	352	66	goals	goal	NOUN
ftr-403	352	67	,	,	PUNCT
ftr-403	352	68	and	and	CCONJ
ftr-403	352	69	taxation	taxation	NOUN
ftr-403	352	70	of	of	ADP
ftr-403	352	71	the	the	DET
ftr-403	352	72	royalties	royalty	NOUN
ftr-403	352	73	is	be	AUX
ftr-403	352	74	determined	determine	VERB
ftr-403	352	75	by	by	ADP
ftr-403	352	76	the	the	DET
ftr-403	352	77	tax	tax	NOUN
ftr-403	352	78	policies	policy	NOUN
ftr-403	352	79	of	of	ADP
ftr-403	352	80	the	the	DET
ftr-403	352	81	country	country	NOUN
ftr-403	352	82	that	that	PRON
ftr-403	352	83	is	be	AUX
ftr-403	352	84	the	the	DET
ftr-403	352	85	situs	situs	PROPN
ftr-403	352	86	of	of	ADP
ftr-403	352	87	the	the	DET
ftr-403	352	88	economic	economic	ADJ
ftr-403	352	89	activity	activity	NOUN
ftr-403	352	90	from	from	ADP
ftr-403	352	91	which	which	PRON
ftr-403	352	92	the	the	DET
ftr-403	352	93	income	income	NOUN
ftr-403	352	94	derives	derive	VERB
ftr-403	352	95	(	(	PUNCT
ftr-403	352	96	use	use	NOUN
ftr-403	352	97	of	of	ADP
ftr-403	352	98	the	the	DET
ftr-403	352	99	intellectual	intellectual	ADJ
ftr-403	352	100	property	property	NOUN
ftr-403	352	101	)	)	PUNCT
ftr-403	352	102	.	.	PUNCT
ftr-403	353	1	the	the	DET
ftr-403	353	2	existence	existence	NOUN
ftr-403	353	3	of	of	ADP
ftr-403	353	4	this	this	DET
ftr-403	353	5	narrowly	narrowly	ADV
ftr-403	353	6	framed	frame	VERB
ftr-403	353	7	exclusion	exclusion	NOUN
ftr-403	353	8	is	be	AUX
ftr-403	353	9	evidence	evidence	NOUN
ftr-403	353	10	that	that	SCONJ
ftr-403	353	11	congress	congress	PROPN
ftr-403	353	12	did	do	AUX
ftr-403	353	13	not	not	PART
ftr-403	353	14	intend	intend	VERB
ftr-403	353	15	that	that	SCONJ
ftr-403	353	16	royalties	royalty	NOUN
ftr-403	353	17	(	(	PUNCT
ftr-403	353	18	or	or	CCONJ
ftr-403	353	19	other	other	ADJ
ftr-403	353	20	passive	passive	ADJ
ftr-403	353	21	income	income	NOUN
ftr-403	353	22	)	)	PUNCT
ftr-403	353	23	received	receive	VERB
ftr-403	353	24	from	from	ADP
ftr-403	353	25	a	a	DET
ftr-403	353	26	related	related	ADJ
ftr-403	353	27	person	person	NOUN
ftr-403	353	28	that	that	PRON
ftr-403	353	29	is	be	AUX
ftr-403	353	30	actively	actively	ADV
ftr-403	353	31	engaged	engage	VERB
ftr-403	353	32	in	in	ADP
ftr-403	353	33	business	business	NOUN
ftr-403	353	34	should	should	AUX
ftr-403	353	35	generally	generally	ADV
ftr-403	353	36	fall	fall	VERB
ftr-403	353	37	outside	outside	ADP
ftr-403	353	38	the	the	DET
ftr-403	353	39	subpart	subpart	NOUN
ftr-403	353	40	f	f	PROPN
ftr-403	353	41	regime.57	regime.57	NOUN
ftr-403	353	42	the	the	DET
ftr-403	353	43	device	device	NOUN
ftr-403	353	44	in	in	ADP
ftr-403	353	45	example	example	NOUN
ftr-403	353	46	3	3	NUM
ftr-403	353	47	utilizes	utilize	VERB
ftr-403	353	48	a	a	DET
ftr-403	353	49	statutory	statutory	ADJ
ftr-403	353	50	same	same	ADJ
ftr-403	353	51	-	-	PUNCT
ftr-403	353	52	country	country	NOUN
ftr-403	353	53	exclusion	exclusion	NOUN
ftr-403	353	54	:	:	PUNCT
ftr-403	353	55	the	the	DET
ftr-403	353	56	exclusion	exclusion	NOUN
ftr-403	353	57	of	of	ADP
ftr-403	353	58	interest	interest	NOUN
ftr-403	353	59	that	that	PRON
ftr-403	353	60	a	a	DET
ftr-403	353	61	cfc	cfc	NOUN
ftr-403	353	62	receives	receive	VERB
ftr-403	353	63	from	from	ADP
ftr-403	353	64	a	a	DET
ftr-403	353	65	related	related	ADJ
ftr-403	353	66	corporation	corporation	NOUN
ftr-403	353	67	that	that	PRON
ftr-403	353	68	is	be	AUX
ftr-403	353	69	incorporated	incorporate	VERB
ftr-403	353	70	in	in	ADP
ftr-403	353	71	the	the	DET
ftr-403	353	72	same	same	ADJ
ftr-403	353	73	country	country	NOUN
ftr-403	353	74	as	as	ADP
ftr-403	353	75	the	the	DET
ftr-403	353	76	cfc	cfc	PROPN
ftr-403	353	77	and	and	CCONJ
ftr-403	353	78	uses	use	VERB
ftr-403	353	79	a	a	DET
ftr-403	353	80	substantial	substantial	ADJ
ftr-403	353	81	part	part	NOUN
ftr-403	353	82	of	of	ADP
ftr-403	353	83	its	its	PRON
ftr-403	353	84	assets	asset	NOUN
ftr-403	353	85	in	in	ADP
ftr-403	353	86	a	a	DET
ftr-403	353	87	trade	trade	NOUN
ftr-403	353	88	or	or	CCONJ
ftr-403	353	89	business	business	NOUN
ftr-403	353	90	located	locate	VERB
ftr-403	353	91	in	in	ADP
ftr-403	353	92	that	that	DET
ftr-403	353	93	country	country	NOUN
ftr-403	353	94	.	.	PUNCT
ftr-403	354	1	however	however	ADV
ftr-403	354	2	,	,	PUNCT
ftr-403	354	3	the	the	DET
ftr-403	354	4	results	result	NOUN
ftr-403	354	5	the58	the58	ADV
ftr-403	354	6	device	device	NOUN
ftr-403	354	7	achieves	achieves	AUX
ftr-403	354	8	surely	surely	ADV
ftr-403	354	9	fall	fall	VERB
ftr-403	354	10	outside	outside	ADP
ftr-403	354	11	the	the	DET
ftr-403	354	12	intended	intend	VERB
ftr-403	354	13	scope	scope	NOUN
ftr-403	354	14	of	of	ADP
ftr-403	354	15	the	the	DET
ftr-403	354	16	exclusion	exclusion	NOUN
ftr-403	354	17	.	.	PUNCT
ftr-403	355	1	the	the	DET
ftr-403	355	2	assumption	assumption	NOUN
ftr-403	355	3	evidently	evidently	ADV
ftr-403	355	4	underlying	underlie	VERB
ftr-403	355	5	the	the	DET
ftr-403	355	6	exclusion	exclusion	NOUN
ftr-403	355	7	is	be	AUX
ftr-403	355	8	that	that	SCONJ
ftr-403	355	9	if	if	SCONJ
ftr-403	355	10	a	a	DET
ftr-403	355	11	cfc	cfc	NOUN
ftr-403	355	12	receiving	receive	VERB
ftr-403	355	13	2005	2005	NUM
ftr-403	355	14	]	]	PUNCT
ftr-403	355	15	whatever	whatever	PRON
ftr-403	355	16	happened	happen	VERB
ftr-403	355	17	to	to	PART
ftr-403	355	18	subpart	subpart	VERB
ftr-403	355	19	f	f	PROPN
ftr-403	355	20	?	?	PUNCT
ftr-403	355	21	203	203	NUM
ftr-403	355	22	59	59	NUM
ftr-403	355	23	.	.	PUNCT
ftr-403	356	1	according	accord	VERB
ftr-403	356	2	to	to	ADP
ftr-403	356	3	the	the	DET
ftr-403	356	4	treasury	treasury	NOUN
ftr-403	356	5	,	,	PUNCT
ftr-403	356	6	subpart	subpart	PROPN
ftr-403	356	7	f	f	PROPN
ftr-403	356	8	is	be	AUX
ftr-403	356	9	intended	intend	VERB
ftr-403	356	10	“	"	PUNCT
ftr-403	356	11	to	to	PART
ftr-403	356	12	prevent	prevent	VERB
ftr-403	356	13	cfcs	cfc	NOUN
ftr-403	356	14	(	(	PUNCT
ftr-403	356	15	including	include	VERB
ftr-403	356	16	those	those	PRON
ftr-403	356	17	engaged	engage	VERB
ftr-403	356	18	in	in	ADP
ftr-403	356	19	active	active	ADJ
ftr-403	356	20	businesses	business	NOUN
ftr-403	356	21	)	)	PUNCT
ftr-403	356	22	from	from	ADP
ftr-403	356	23	structuring	structure	VERB
ftr-403	356	24	transactions	transaction	NOUN
ftr-403	356	25	designed	design	VERB
ftr-403	356	26	to	to	PART
ftr-403	356	27	manipulate	manipulate	VERB
ftr-403	356	28	the	the	DET
ftr-403	356	29	inconsistencies	inconsistency	NOUN
ftr-403	356	30	between	between	ADP
ftr-403	356	31	foreign	foreign	ADJ
ftr-403	356	32	tax	tax	NOUN
ftr-403	356	33	systems	system	NOUN
ftr-403	356	34	to	to	PART
ftr-403	356	35	inappropriately	inappropriately	ADV
ftr-403	356	36	generate	generate	VERB
ftr-403	356	37	lowor	lowor	ADJ
ftr-403	356	38	non	non	ADJ
ftr-403	356	39	-	-	ADJ
ftr-403	356	40	taxed	taxed	ADJ
ftr-403	356	41	income	income	NOUN
ftr-403	356	42	on	on	ADP
ftr-403	356	43	which	which	PRON
ftr-403	356	44	united	united	PROPN
ftr-403	356	45	states	states	PROPN
ftr-403	356	46	tax	tax	NOUN
ftr-403	356	47	might	might	AUX
ftr-403	356	48	be	be	AUX
ftr-403	356	49	permanently	permanently	ADV
ftr-403	356	50	deferred	defer	VERB
ftr-403	356	51	.	.	PUNCT
ftr-403	356	52	”	"	PUNCT
ftr-403	356	53	notice	notice	VERB
ftr-403	356	54	98	98	NUM
ftr-403	356	55	-	-	SYM
ftr-403	356	56	11	11	NUM
ftr-403	356	57	,	,	PUNCT
ftr-403	356	58	1998	1998	NUM
ftr-403	356	59	-	-	SYM
ftr-403	356	60	1	1	NUM
ftr-403	356	61	cb	cb	PROPN
ftr-403	356	62	433	433	NUM
ftr-403	356	63	,	,	PUNCT
ftr-403	356	64	i.	i.	NOUN
ftr-403	356	65	interest	interest	PROPN
ftr-403	356	66	and	and	CCONJ
ftr-403	356	67	the	the	DET
ftr-403	356	68	related	related	ADJ
ftr-403	356	69	payor	payor	NOUN
ftr-403	356	70	of	of	ADP
ftr-403	356	71	the	the	DET
ftr-403	356	72	interest	interest	NOUN
ftr-403	356	73	are	be	AUX
ftr-403	356	74	both	both	PRON
ftr-403	356	75	resident	resident	ADJ
ftr-403	356	76	in	in	ADP
ftr-403	356	77	the	the	DET
ftr-403	356	78	country	country	NOUN
ftr-403	356	79	in	in	ADP
ftr-403	356	80	which	which	PRON
ftr-403	356	81	the	the	DET
ftr-403	356	82	payor	payor	NOUN
ftr-403	356	83	is	be	AUX
ftr-403	356	84	actively	actively	ADV
ftr-403	356	85	carrying	carry	VERB
ftr-403	356	86	on	on	ADP
ftr-403	356	87	business	business	NOUN
ftr-403	356	88	,	,	PUNCT
ftr-403	356	89	that	that	DET
ftr-403	356	90	country	country	NOUN
ftr-403	356	91	’s	’s	PART
ftr-403	356	92	system	system	NOUN
ftr-403	356	93	of	of	ADP
ftr-403	356	94	residence	residence	NOUN
ftr-403	356	95	-	-	PUNCT
ftr-403	356	96	based	base	VERB
ftr-403	356	97	taxation	taxation	NOUN
ftr-403	356	98	will	will	AUX
ftr-403	356	99	apply	apply	VERB
ftr-403	356	100	to	to	ADP
ftr-403	356	101	all	all	DET
ftr-403	356	102	income	income	NOUN
ftr-403	356	103	of	of	ADP
ftr-403	356	104	both	both	DET
ftr-403	356	105	entities	entity	NOUN
ftr-403	356	106	;	;	PUNCT
ftr-403	356	107	if	if	SCONJ
ftr-403	356	108	the	the	DET
ftr-403	356	109	level	level	NOUN
ftr-403	356	110	of	of	ADP
ftr-403	356	111	taxation	taxation	NOUN
ftr-403	356	112	is	be	AUX
ftr-403	356	113	low	low	ADJ
ftr-403	356	114	,	,	PUNCT
ftr-403	356	115	the	the	DET
ftr-403	356	116	case	case	NOUN
ftr-403	356	117	is	be	AUX
ftr-403	356	118	simply	simply	ADV
ftr-403	356	119	one	one	NUM
ftr-403	356	120	of	of	ADP
ftr-403	356	121	doing	do	VERB
ftr-403	356	122	business	business	NOUN
ftr-403	356	123	in	in	ADP
ftr-403	356	124	a	a	DET
ftr-403	356	125	low	low	ADJ
ftr-403	356	126	-	-	PUNCT
ftr-403	356	127	tax	tax	NOUN
ftr-403	356	128	country	country	NOUN
ftr-403	356	129	,	,	PUNCT
ftr-403	356	130	a	a	DET
ftr-403	356	131	situation	situation	NOUN
ftr-403	356	132	subpart	subpart	NOUN
ftr-403	356	133	f	f	PROPN
ftr-403	356	134	is	be	AUX
ftr-403	356	135	not	not	PART
ftr-403	356	136	intended	intend	VERB
ftr-403	356	137	to	to	PART
ftr-403	356	138	cover	cover	VERB
ftr-403	356	139	.	.	PUNCT
ftr-403	357	1	in	in	ADP
ftr-403	357	2	example	example	NOUN
ftr-403	357	3	3	3	NUM
ftr-403	357	4	,	,	PUNCT
ftr-403	357	5	however	however	ADV
ftr-403	357	6	,	,	PUNCT
ftr-403	357	7	the	the	DET
ftr-403	357	8	recipient	recipient	NOUN
ftr-403	357	9	of	of	ADP
ftr-403	357	10	the	the	DET
ftr-403	357	11	interest	interest	NOUN
ftr-403	357	12	,	,	PUNCT
ftr-403	357	13	prs	prs	NOUN
ftr-403	357	14	,	,	PUNCT
ftr-403	357	15	is	be	AUX
ftr-403	357	16	not	not	PART
ftr-403	357	17	taxed	tax	VERB
ftr-403	357	18	as	as	ADP
ftr-403	357	19	a	a	DET
ftr-403	357	20	resident	resident	NOUN
ftr-403	357	21	of	of	ADP
ftr-403	357	22	the	the	DET
ftr-403	357	23	country	country	NOUN
ftr-403	357	24	in	in	ADP
ftr-403	357	25	which	which	PRON
ftr-403	357	26	it	it	PRON
ftr-403	357	27	is	be	AUX
ftr-403	357	28	organized	organize	VERB
ftr-403	357	29	because	because	SCONJ
ftr-403	357	30	,	,	PUNCT
ftr-403	357	31	under	under	ADP
ftr-403	357	32	the	the	DET
ftr-403	357	33	laws	law	NOUN
ftr-403	357	34	of	of	ADP
ftr-403	357	35	that	that	DET
ftr-403	357	36	country	country	NOUN
ftr-403	357	37	,	,	PUNCT
ftr-403	357	38	it	it	PRON
ftr-403	357	39	is	be	AUX
ftr-403	357	40	fiscally	fiscally	ADV
ftr-403	357	41	transparent	transparent	ADJ
ftr-403	357	42	.	.	PUNCT
ftr-403	358	1	prs	prs	NOUN
ftr-403	358	2	is	be	AUX
ftr-403	358	3	not	not	PART
ftr-403	358	4	taxed	tax	VERB
ftr-403	358	5	as	as	ADP
ftr-403	358	6	a	a	DET
ftr-403	358	7	resident	resident	NOUN
ftr-403	358	8	of	of	ADP
ftr-403	358	9	the	the	DET
ftr-403	358	10	united	united	PROPN
ftr-403	358	11	states	states	PROPN
ftr-403	358	12	either	either	CCONJ
ftr-403	358	13	because	because	SCONJ
ftr-403	358	14	,	,	PUNCT
ftr-403	358	15	for	for	ADP
ftr-403	358	16	u.s	u.s	PROPN
ftr-403	358	17	.	.	PROPN
ftr-403	358	18	tax	tax	NOUN
ftr-403	358	19	purposes	purpose	NOUN
ftr-403	358	20	,	,	PUNCT
ftr-403	358	21	it	it	PRON
ftr-403	358	22	is	be	AUX
ftr-403	358	23	a	a	DET
ftr-403	358	24	foreign	foreign	ADJ
ftr-403	358	25	corporation	corporation	NOUN
ftr-403	358	26	.	.	PUNCT
ftr-403	359	1	thus	thus	ADV
ftr-403	359	2	,	,	PUNCT
ftr-403	359	3	although	although	SCONJ
ftr-403	359	4	prs	prs	NOUN
ftr-403	359	5	is	be	AUX
ftr-403	359	6	owned	own	VERB
ftr-403	359	7	by	by	ADP
ftr-403	359	8	u.s	u.s	PROPN
ftr-403	359	9	.	.	PROPN
ftr-403	359	10	persons	person	NOUN
ftr-403	359	11	,	,	PUNCT
ftr-403	359	12	is	be	AUX
ftr-403	359	13	organized	organize	VERB
ftr-403	359	14	in	in	ADP
ftr-403	359	15	country	country	NOUN
ftr-403	359	16	g	g	NOUN
ftr-403	359	17	,	,	PUNCT
ftr-403	359	18	and	and	CCONJ
ftr-403	359	19	its	its	PRON
ftr-403	359	20	income	income	NOUN
ftr-403	359	21	is	be	AUX
ftr-403	359	22	from	from	ADP
ftr-403	359	23	sources	source	NOUN
ftr-403	359	24	in	in	ADP
ftr-403	359	25	country	country	NOUN
ftr-403	359	26	g	g	PROPN
ftr-403	359	27	,	,	PUNCT
ftr-403	359	28	its	its	PRON
ftr-403	359	29	income	income	NOUN
ftr-403	359	30	is	be	AUX
ftr-403	359	31	not	not	PART
ftr-403	359	32	taxed	tax	VERB
ftr-403	359	33	on	on	ADP
ftr-403	359	34	a	a	DET
ftr-403	359	35	residence	residence	NOUN
ftr-403	359	36	basis	basis	NOUN
ftr-403	359	37	by	by	ADP
ftr-403	359	38	either	either	DET
ftr-403	359	39	country	country	NOUN
ftr-403	359	40	.	.	PUNCT
ftr-403	360	1	the	the	DET
ftr-403	360	2	policy	policy	NOUN
ftr-403	360	3	of	of	ADP
ftr-403	360	4	the	the	DET
ftr-403	360	5	same	same	ADJ
ftr-403	360	6	-	-	PUNCT
ftr-403	360	7	country	country	NOUN
ftr-403	360	8	exclusions	exclusion	NOUN
ftr-403	360	9	might	might	AUX
ftr-403	360	10	be	be	AUX
ftr-403	360	11	seen	see	VERB
ftr-403	360	12	as	as	ADP
ftr-403	360	13	one	one	NUM
ftr-403	360	14	of	of	ADP
ftr-403	360	15	waiving	waive	VERB
ftr-403	360	16	u.s	u.s	PROPN
ftr-403	360	17	.	.	PROPN
ftr-403	360	18	residence	residence	NOUN
ftr-403	360	19	-	-	PUNCT
ftr-403	360	20	based	base	VERB
ftr-403	360	21	taxation	taxation	NOUN
ftr-403	360	22	under	under	ADP
ftr-403	360	23	subpart	subpart	PROPN
ftr-403	360	24	f	f	PROPN
ftr-403	360	25	of	of	ADP
ftr-403	360	26	income	income	NOUN
ftr-403	360	27	that	that	PRON
ftr-403	360	28	is	be	AUX
ftr-403	360	29	likely	likely	ADJ
ftr-403	360	30	subject	subject	ADJ
ftr-403	360	31	to	to	ADP
ftr-403	360	32	residence	residence	NOUN
ftr-403	360	33	-	-	PUNCT
ftr-403	360	34	based	base	VERB
ftr-403	360	35	taxation	taxation	NOUN
ftr-403	360	36	in	in	ADP
ftr-403	360	37	the	the	DET
ftr-403	360	38	country	country	NOUN
ftr-403	360	39	in	in	ADP
ftr-403	360	40	which	which	PRON
ftr-403	360	41	the	the	DET
ftr-403	360	42	income	income	NOUN
ftr-403	360	43	derives	derive	VERB
ftr-403	360	44	,	,	PUNCT
ftr-403	360	45	directly	directly	ADV
ftr-403	360	46	or	or	CCONJ
ftr-403	360	47	indirectly	indirectly	ADV
ftr-403	360	48	,	,	PUNCT
ftr-403	360	49	from	from	ADP
ftr-403	360	50	active	active	ADJ
ftr-403	360	51	business	business	NOUN
ftr-403	360	52	operations	operation	NOUN
ftr-403	360	53	.	.	PUNCT
ftr-403	361	1	avoiding	avoid	VERB
ftr-403	361	2	residencebased	residencebase	VERB
ftr-403	361	3	taxation	taxation	NOUN
ftr-403	361	4	in	in	ADP
ftr-403	361	5	all	all	DET
ftr-403	361	6	countries	country	NOUN
ftr-403	361	7	is	be	AUX
ftr-403	361	8	not	not	PART
ftr-403	361	9	consistent	consistent	ADJ
ftr-403	361	10	with	with	ADP
ftr-403	361	11	policies	policy	NOUN
ftr-403	361	12	underlying	underlie	VERB
ftr-403	361	13	any	any	DET
ftr-403	361	14	aspect	aspect	NOUN
ftr-403	361	15	of	of	ADP
ftr-403	361	16	subpart	subpart	PROPN
ftr-403	361	17	f.59	f.59	PROPN
ftr-403	361	18	d.	d.	PROPN
ftr-403	361	19	solutions	solution	VERB
ftr-403	361	20	the	the	DET
ftr-403	361	21	examples	example	NOUN
ftr-403	361	22	illustrate	illustrate	VERB
ftr-403	361	23	devices	device	NOUN
ftr-403	361	24	exploiting	exploit	VERB
ftr-403	361	25	differences	difference	NOUN
ftr-403	361	26	between	between	ADP
ftr-403	361	27	u.s	u.s	PROPN
ftr-403	361	28	.	.	PROPN
ftr-403	361	29	rules	rule	NOUN
ftr-403	361	30	for	for	ADP
ftr-403	361	31	classifying	classify	VERB
ftr-403	361	32	entities	entity	NOUN
ftr-403	361	33	for	for	ADP
ftr-403	361	34	tax	tax	NOUN
ftr-403	361	35	purposes	purpose	NOUN
ftr-403	361	36	and	and	CCONJ
ftr-403	361	37	equivalent	equivalent	ADJ
ftr-403	361	38	rules	rule	NOUN
ftr-403	361	39	of	of	ADP
ftr-403	361	40	foreign	foreign	ADJ
ftr-403	361	41	countries	country	NOUN
ftr-403	361	42	.	.	PUNCT
ftr-403	362	1	in	in	ADP
ftr-403	362	2	example	example	NOUN
ftr-403	362	3	1	1	NUM
ftr-403	362	4	,	,	PUNCT
ftr-403	362	5	ipco	ipco	ADJ
ftr-403	362	6	is	be	AUX
ftr-403	362	7	considered	consider	VERB
ftr-403	362	8	a	a	DET
ftr-403	362	9	corporation	corporation	NOUN
ftr-403	362	10	under	under	ADP
ftr-403	362	11	the	the	DET
ftr-403	362	12	tax	tax	NOUN
ftr-403	362	13	laws	law	NOUN
ftr-403	362	14	of	of	ADP
ftr-403	362	15	country	country	NOUN
ftr-403	362	16	l	l	PROPN
ftr-403	362	17	,	,	PUNCT
ftr-403	362	18	the	the	DET
ftr-403	362	19	residence	residence	NOUN
ftr-403	362	20	country	country	NOUN
ftr-403	362	21	of	of	ADP
ftr-403	362	22	opco	opco	NOUN
ftr-403	362	23	,	,	PUNCT
ftr-403	362	24	the	the	DET
ftr-403	362	25	user	user	NOUN
ftr-403	362	26	of	of	ADP
ftr-403	362	27	ipco	ipco	PROPN
ftr-403	362	28	’s	’s	PART
ftr-403	362	29	intellectual	intellectual	ADJ
ftr-403	362	30	property	property	NOUN
ftr-403	362	31	and	and	CCONJ
ftr-403	362	32	the	the	DET
ftr-403	362	33	payor	payor	NOUN
ftr-403	362	34	of	of	ADP
ftr-403	362	35	the	the	DET
ftr-403	362	36	royalties	royalty	NOUN
ftr-403	362	37	received	receive	VERB
ftr-403	362	38	by	by	ADP
ftr-403	362	39	ipco	ipco	NOUN
ftr-403	362	40	,	,	PUNCT
ftr-403	362	41	but	but	CCONJ
ftr-403	362	42	is	be	AUX
ftr-403	362	43	a	a	DET
ftr-403	362	44	disregarded	disregarded	ADJ
ftr-403	362	45	entity	entity	NOUN
ftr-403	362	46	for	for	ADP
ftr-403	362	47	u.s	u.s	PROPN
ftr-403	362	48	.	.	PROPN
ftr-403	362	49	tax	tax	NOUN
ftr-403	362	50	laws	law	NOUN
ftr-403	362	51	,	,	PUNCT
ftr-403	362	52	while	while	SCONJ
ftr-403	362	53	,	,	PUNCT
ftr-403	362	54	in	in	ADP
ftr-403	362	55	example	example	NOUN
ftr-403	362	56	2	2	NUM
ftr-403	362	57	,	,	PUNCT
ftr-403	362	58	opco	opco	NOUN
ftr-403	362	59	is	be	AUX
ftr-403	362	60	a	a	DET
ftr-403	362	61	corporation	corporation	NOUN
ftr-403	362	62	under	under	ADP
ftr-403	362	63	country	country	NOUN
ftr-403	362	64	l	l	NOUN
ftr-403	362	65	law	law	NOUN
ftr-403	362	66	but	but	CCONJ
ftr-403	362	67	is	be	AUX
ftr-403	362	68	a	a	DET
ftr-403	362	69	disregarded	disregarded	ADJ
ftr-403	362	70	entity	entity	NOUN
ftr-403	362	71	for	for	ADP
ftr-403	362	72	u.s	u.s	PROPN
ftr-403	362	73	.	.	PROPN
ftr-403	362	74	tax	tax	NOUN
ftr-403	362	75	purposes	purpose	NOUN
ftr-403	362	76	.	.	PUNCT
ftr-403	363	1	in	in	ADP
ftr-403	363	2	example	example	NOUN
ftr-403	363	3	3	3	NUM
ftr-403	363	4	,	,	PUNCT
ftr-403	363	5	prs	prs	NOUN
ftr-403	363	6	is	be	AUX
ftr-403	363	7	a	a	DET
ftr-403	363	8	corporation	corporation	NOUN
ftr-403	363	9	for	for	ADP
ftr-403	363	10	u.s	u.s	PROPN
ftr-403	363	11	.	.	PROPN
ftr-403	363	12	tax	tax	NOUN
ftr-403	363	13	purposes	purpose	NOUN
ftr-403	363	14	and	and	CCONJ
ftr-403	363	15	a	a	DET
ftr-403	363	16	partnership	partnership	NOUN
ftr-403	363	17	under	under	ADP
ftr-403	363	18	the	the	DET
ftr-403	363	19	tax	tax	NOUN
ftr-403	363	20	laws	law	NOUN
ftr-403	363	21	of	of	ADP
ftr-403	363	22	country	country	NOUN
ftr-403	363	23	g.	g.	PROPN
ftr-403	363	24	as	as	SCONJ
ftr-403	363	25	noted	note	VERB
ftr-403	363	26	earlier	early	ADV
ftr-403	363	27	,	,	PUNCT
ftr-403	363	28	the	the	DET
ftr-403	363	29	check	check	NOUN
ftr-403	363	30	-	-	PUNCT
ftr-403	363	31	the	the	DET
ftr-403	363	32	-	-	PUNCT
ftr-403	363	33	box	box	NOUN
ftr-403	363	34	regulations	regulation	NOUN
ftr-403	363	35	facilitate	facilitate	VERB
ftr-403	363	36	such	such	ADJ
ftr-403	363	37	inconsistencies	inconsistency	NOUN
ftr-403	363	38	.	.	PUNCT
ftr-403	364	1	1	1	X
ftr-403	364	2	.	.	X
ftr-403	364	3	examples	example	NOUN
ftr-403	364	4	1	1	NUM
ftr-403	364	5	and	and	CCONJ
ftr-403	364	6	2	2	NUM
ftr-403	364	7	.	.	PUNCT
ftr-403	364	8	soon	soon	ADV
ftr-403	364	9	after	after	ADP
ftr-403	364	10	adopting	adopt	VERB
ftr-403	364	11	the	the	DET
ftr-403	364	12	regulations	regulation	NOUN
ftr-403	364	13	,	,	PUNCT
ftr-403	364	14	the	the	DET
ftr-403	364	15	treasury	treasury	NOUN
ftr-403	364	16	began	begin	VERB
ftr-403	364	17	reacting	react	VERB
ftr-403	364	18	to	to	ADP
ftr-403	364	19	devices	device	NOUN
ftr-403	364	20	exploiting	exploit	VERB
ftr-403	364	21	them	they	PRON
ftr-403	364	22	.	.	PUNCT
ftr-403	365	1	it	it	PRON
ftr-403	365	2	has	have	AUX
ftr-403	365	3	proposed	propose	VERB
ftr-403	365	4	,	,	PUNCT
ftr-403	365	5	but	but	CCONJ
ftr-403	365	6	not	not	PART
ftr-403	365	7	yet	yet	ADV
ftr-403	365	8	adopted	adopt	VERB
ftr-403	365	9	,	,	PUNCT
ftr-403	365	10	regulations	regulation	NOUN
ftr-403	365	11	204	204	NUM
ftr-403	365	12	florida	florida	PROPN
ftr-403	365	13	tax	tax	NOUN
ftr-403	366	1	[	[	X
ftr-403	366	2	vol7:3	vol7:3	PROPN
ftr-403	366	3	60	60	NUM
ftr-403	366	4	.	.	PUNCT
ftr-403	367	1	prop	prop	NOUN
ftr-403	367	2	.	.	PUNCT
ftr-403	368	1	reg	reg	PROPN
ftr-403	368	2	.	.	PUNCT
ftr-403	369	1	§	§	PROPN
ftr-403	369	2	1.954	1.954	NUM
ftr-403	369	3	-	-	SYM
ftr-403	369	4	9	9	NUM
ftr-403	369	5	.	.	PUNCT
ftr-403	370	1	the	the	DET
ftr-403	370	2	regulations	regulation	NOUN
ftr-403	370	3	were	be	AUX
ftr-403	370	4	initially	initially	ADV
ftr-403	370	5	promulgated	promulgate	VERB
ftr-403	370	6	in	in	ADP
ftr-403	370	7	1998	1998	NUM
ftr-403	370	8	as	as	ADP
ftr-403	370	9	temporary	temporary	ADJ
ftr-403	370	10	regulations	regulation	NOUN
ftr-403	370	11	,	,	PUNCT
ftr-403	370	12	then	then	ADV
ftr-403	370	13	withdrawn	withdraw	VERB
ftr-403	370	14	under	under	ADP
ftr-403	370	15	political	political	ADJ
ftr-403	370	16	pressure	pressure	NOUN
ftr-403	370	17	,	,	PUNCT
ftr-403	370	18	and	and	CCONJ
ftr-403	370	19	finally	finally	ADV
ftr-403	370	20	reissued	reissue	VERB
ftr-403	370	21	in	in	ADP
ftr-403	370	22	1999	1999	NUM
ftr-403	370	23	as	as	ADP
ftr-403	370	24	proposed	propose	VERB
ftr-403	370	25	regulations	regulation	NOUN
ftr-403	370	26	,	,	PUNCT
ftr-403	370	27	with	with	ADP
ftr-403	370	28	the	the	DET
ftr-403	370	29	promise	promise	NOUN
ftr-403	370	30	that	that	PRON
ftr-403	370	31	they	they	PRON
ftr-403	370	32	generally	generally	ADV
ftr-403	370	33	would	would	AUX
ftr-403	370	34	not	not	PART
ftr-403	370	35	become	become	VERB
ftr-403	370	36	effective	effective	ADJ
ftr-403	370	37	until	until	SCONJ
ftr-403	370	38	five	five	NUM
ftr-403	370	39	years	year	NOUN
ftr-403	370	40	after	after	SCONJ
ftr-403	370	41	they	they	PRON
ftr-403	370	42	were	be	AUX
ftr-403	370	43	adopted	adopt	VERB
ftr-403	370	44	as	as	ADP
ftr-403	370	45	final	final	ADJ
ftr-403	370	46	regulations	regulation	NOUN
ftr-403	370	47	.	.	PUNCT
ftr-403	371	1	for	for	ADP
ftr-403	371	2	this	this	DET
ftr-403	371	3	history	history	NOUN
ftr-403	371	4	and	and	CCONJ
ftr-403	371	5	more	more	ADJ
ftr-403	371	6	on	on	ADP
ftr-403	371	7	the	the	DET
ftr-403	371	8	details	detail	NOUN
ftr-403	371	9	of	of	ADP
ftr-403	371	10	the	the	DET
ftr-403	371	11	proposed	propose	VERB
ftr-403	371	12	regulations	regulation	NOUN
ftr-403	371	13	,	,	PUNCT
ftr-403	371	14	which	which	PRON
ftr-403	371	15	are	be	AUX
ftr-403	371	16	greatly	greatly	ADV
ftr-403	371	17	simplified	simplified	ADJ
ftr-403	371	18	here	here	ADV
ftr-403	371	19	,	,	PUNCT
ftr-403	371	20	see	see	VERB
ftr-403	371	21	bittker	bittker	NOUN
ftr-403	371	22	&	&	CCONJ
ftr-403	371	23	lokken	lokken	PROPN
ftr-403	371	24	,	,	PUNCT
ftr-403	371	25	supra	supra	PROPN
ftr-403	371	26	note	note	PROPN
ftr-403	371	27	3	3	NUM
ftr-403	371	28	,	,	PUNCT
ftr-403	371	29	¶	¶	PROPN
ftr-403	371	30	69.13.1	69.13.1	NUM
ftr-403	371	31	.	.	PUNCT
ftr-403	372	1	61	61	NUM
ftr-403	372	2	.	.	PUNCT
ftr-403	373	1	prop	prop	NOUN
ftr-403	373	2	.	.	PUNCT
ftr-403	374	1	reg	reg	PROPN
ftr-403	374	2	.	.	PUNCT
ftr-403	375	1	§	§	PROPN
ftr-403	375	2	1.954	1.954	NUM
ftr-403	375	3	-	-	SYM
ftr-403	375	4	9(a	9(a	NUM
ftr-403	375	5	)	)	PUNCT
ftr-403	375	6	.	.	PUNCT
ftr-403	376	1	targeting	target	VERB
ftr-403	376	2	transactions	transaction	NOUN
ftr-403	376	3	of	of	ADP
ftr-403	376	4	the	the	DET
ftr-403	376	5	kind	kind	NOUN
ftr-403	376	6	illustrated	illustrate	VERB
ftr-403	376	7	by	by	ADP
ftr-403	376	8	examples	example	NOUN
ftr-403	376	9	1	1	NUM
ftr-403	376	10	and	and	CCONJ
ftr-403	376	11	2	2	NUM
ftr-403	376	12	.	.	PUNCT
ftr-403	377	1	in	in	ADP
ftr-403	377	2	order	order	NOUN
ftr-403	377	3	for60	for60	PROPN
ftr-403	377	4	the	the	DET
ftr-403	377	5	proposed	propose	VERB
ftr-403	377	6	regulations	regulation	NOUN
ftr-403	377	7	to	to	PART
ftr-403	377	8	apply	apply	VERB
ftr-403	377	9	,	,	PUNCT
ftr-403	377	10	a	a	DET
ftr-403	377	11	cfc	cfc	NOUN
ftr-403	377	12	must	must	AUX
ftr-403	377	13	own	own	VERB
ftr-403	377	14	a	a	DET
ftr-403	377	15	disregarded	disregarded	ADJ
ftr-403	377	16	entity	entity	NOUN
ftr-403	377	17	that	that	PRON
ftr-403	377	18	is	be	AUX
ftr-403	377	19	treated	treat	VERB
ftr-403	377	20	as	as	ADP
ftr-403	377	21	a	a	DET
ftr-403	377	22	corporation	corporation	NOUN
ftr-403	377	23	under	under	ADP
ftr-403	377	24	the	the	DET
ftr-403	377	25	laws	law	NOUN
ftr-403	377	26	of	of	ADP
ftr-403	377	27	a	a	DET
ftr-403	377	28	relevant	relevant	ADJ
ftr-403	377	29	foreign	foreign	ADJ
ftr-403	377	30	country	country	NOUN
ftr-403	377	31	,	,	PUNCT
ftr-403	377	32	the	the	DET
ftr-403	377	33	cfc	cfc	NOUN
ftr-403	377	34	must	must	AUX
ftr-403	377	35	make	make	VERB
ftr-403	377	36	a	a	DET
ftr-403	377	37	payment	payment	NOUN
ftr-403	377	38	to	to	ADP
ftr-403	377	39	or	or	CCONJ
ftr-403	377	40	receive	receive	VERB
ftr-403	377	41	a	a	DET
ftr-403	377	42	payment	payment	NOUN
ftr-403	377	43	from	from	ADP
ftr-403	377	44	the	the	DET
ftr-403	377	45	entity	entity	NOUN
ftr-403	377	46	,	,	PUNCT
ftr-403	377	47	and	and	CCONJ
ftr-403	377	48	this	this	DET
ftr-403	377	49	payment	payment	NOUN
ftr-403	377	50	must	must	AUX
ftr-403	377	51	be	be	AUX
ftr-403	377	52	disregarded	disregard	VERB
ftr-403	377	53	for	for	ADP
ftr-403	377	54	u.s	u.s	PROPN
ftr-403	377	55	.	.	PROPN
ftr-403	377	56	tax	tax	NOUN
ftr-403	377	57	purposes	purpose	NOUN
ftr-403	377	58	and	and	CCONJ
ftr-403	377	59	treated	treat	VERB
ftr-403	377	60	,	,	PUNCT
ftr-403	377	61	under	under	ADP
ftr-403	377	62	the	the	DET
ftr-403	377	63	tax	tax	NOUN
ftr-403	377	64	laws	law	NOUN
ftr-403	377	65	of	of	ADP
ftr-403	377	66	a	a	DET
ftr-403	377	67	relevant	relevant	ADJ
ftr-403	377	68	foreign	foreign	ADJ
ftr-403	377	69	country	country	NOUN
ftr-403	377	70	,	,	PUNCT
ftr-403	377	71	as	as	ADP
ftr-403	377	72	a	a	DET
ftr-403	377	73	payment	payment	NOUN
ftr-403	377	74	between	between	ADP
ftr-403	377	75	separate	separate	ADJ
ftr-403	377	76	entities	entity	NOUN
ftr-403	377	77	.	.	PUNCT
ftr-403	378	1	if	if	SCONJ
ftr-403	378	2	the61	the61	PROPN
ftr-403	378	3	payment	payment	NOUN
ftr-403	378	4	has	have	VERB
ftr-403	378	5	the	the	DET
ftr-403	378	6	effect	effect	NOUN
ftr-403	378	7	of	of	ADP
ftr-403	378	8	reducing	reduce	VERB
ftr-403	378	9	foreign	foreign	ADJ
ftr-403	378	10	taxes	taxis	NOUN
ftr-403	378	11	and	and	CCONJ
ftr-403	378	12	would	would	AUX
ftr-403	378	13	be	be	AUX
ftr-403	378	14	fphc	fphc	ADJ
ftr-403	378	15	income	income	NOUN
ftr-403	378	16	,	,	PUNCT
ftr-403	378	17	were	be	AUX
ftr-403	378	18	it	it	PRON
ftr-403	378	19	not	not	PART
ftr-403	378	20	disregarded	disregard	VERB
ftr-403	378	21	for	for	ADP
ftr-403	378	22	u.s	u.s	PROPN
ftr-403	378	23	.	.	PROPN
ftr-403	378	24	tax	tax	NOUN
ftr-403	378	25	purposes	purpose	NOUN
ftr-403	378	26	,	,	PUNCT
ftr-403	378	27	nonsubpart	nonsubpart	NOUN
ftr-403	378	28	f	f	PROPN
ftr-403	378	29	income	income	NOUN
ftr-403	378	30	of	of	ADP
ftr-403	378	31	the	the	DET
ftr-403	378	32	cfc	cfc	NOUN
ftr-403	378	33	equal	equal	ADJ
ftr-403	378	34	to	to	ADP
ftr-403	378	35	the	the	DET
ftr-403	378	36	payment	payment	NOUN
ftr-403	378	37	is	be	AUX
ftr-403	378	38	recharacterized	recharacterize	VERB
ftr-403	378	39	as	as	ADP
ftr-403	378	40	subpart	subpart	NOUN
ftr-403	378	41	f	f	PROPN
ftr-403	378	42	income	income	NOUN
ftr-403	378	43	.	.	PUNCT
ftr-403	379	1	the	the	DET
ftr-403	379	2	proposed	propose	VERB
ftr-403	379	3	regulations	regulation	NOUN
ftr-403	379	4	would	would	AUX
ftr-403	379	5	apply	apply	VERB
ftr-403	379	6	in	in	ADP
ftr-403	379	7	example	example	NOUN
ftr-403	379	8	1	1	NUM
ftr-403	379	9	because	because	SCONJ
ftr-403	379	10	(	(	PUNCT
ftr-403	379	11	1	1	X
ftr-403	379	12	)	)	PUNCT
ftr-403	379	13	opco	opco	NOUN
ftr-403	379	14	,	,	PUNCT
ftr-403	379	15	a	a	DET
ftr-403	379	16	cfc	cfc	NOUN
ftr-403	379	17	,	,	PUNCT
ftr-403	379	18	owns	own	VERB
ftr-403	379	19	a	a	DET
ftr-403	379	20	disregarded	disregarded	ADJ
ftr-403	379	21	entity	entity	NOUN
ftr-403	379	22	(	(	PUNCT
ftr-403	379	23	ipco	ipco	PROPN
ftr-403	379	24	)	)	PUNCT
ftr-403	379	25	,	,	PUNCT
ftr-403	379	26	(	(	PUNCT
ftr-403	379	27	2	2	X
ftr-403	379	28	)	)	PUNCT
ftr-403	379	29	ipco	ipco	NOUN
ftr-403	379	30	is	be	AUX
ftr-403	379	31	classified	classify	VERB
ftr-403	379	32	as	as	ADP
ftr-403	379	33	a	a	DET
ftr-403	379	34	corporation	corporation	NOUN
ftr-403	379	35	under	under	ADP
ftr-403	379	36	the	the	DET
ftr-403	379	37	laws	law	NOUN
ftr-403	379	38	of	of	ADP
ftr-403	379	39	a	a	DET
ftr-403	379	40	relevant	relevant	ADJ
ftr-403	379	41	foreign	foreign	ADJ
ftr-403	379	42	country	country	NOUN
ftr-403	379	43	(	(	PUNCT
ftr-403	379	44	country	country	NOUN
ftr-403	379	45	l	l	NOUN
ftr-403	379	46	,	,	PUNCT
ftr-403	379	47	where	where	SCONJ
ftr-403	379	48	opco	opco	NOUN
ftr-403	379	49	is	be	AUX
ftr-403	379	50	organized	organize	VERB
ftr-403	379	51	and	and	CCONJ
ftr-403	379	52	does	do	VERB
ftr-403	379	53	business	business	NOUN
ftr-403	379	54	)	)	PUNCT
ftr-403	379	55	,	,	PUNCT
ftr-403	379	56	(	(	PUNCT
ftr-403	379	57	3	3	X
ftr-403	379	58	)	)	PUNCT
ftr-403	379	59	opco	opco	NOUN
ftr-403	379	60	makes	make	VERB
ftr-403	379	61	payments	payment	NOUN
ftr-403	379	62	to	to	PART
ftr-403	379	63	ipco	ipco	VERB
ftr-403	379	64	(	(	PUNCT
ftr-403	379	65	the	the	DET
ftr-403	379	66	royalties	royalty	NOUN
ftr-403	379	67	)	)	PUNCT
ftr-403	379	68	,	,	PUNCT
ftr-403	379	69	(	(	PUNCT
ftr-403	379	70	4	4	X
ftr-403	379	71	)	)	PUNCT
ftr-403	379	72	these	these	DET
ftr-403	379	73	payments	payment	NOUN
ftr-403	379	74	have	have	VERB
ftr-403	379	75	the	the	DET
ftr-403	379	76	effect	effect	NOUN
ftr-403	379	77	of	of	ADP
ftr-403	379	78	reducing	reduce	VERB
ftr-403	379	79	foreign	foreign	ADJ
ftr-403	379	80	taxes	taxis	NOUN
ftr-403	379	81	(	(	PUNCT
ftr-403	379	82	without	without	ADP
ftr-403	379	83	the	the	DET
ftr-403	379	84	deduction	deduction	NOUN
ftr-403	379	85	for	for	ADP
ftr-403	379	86	the	the	DET
ftr-403	379	87	payments	payment	NOUN
ftr-403	379	88	,	,	PUNCT
ftr-403	379	89	opco	opco	NOUN
ftr-403	379	90	would	would	AUX
ftr-403	379	91	pay	pay	VERB
ftr-403	379	92	country	country	NOUN
ftr-403	379	93	l	l	NOUN
ftr-403	379	94	tax	tax	NOUN
ftr-403	379	95	at	at	ADP
ftr-403	379	96	35	35	NUM
ftr-403	379	97	%	%	NOUN
ftr-403	379	98	on	on	ADP
ftr-403	379	99	the	the	DET
ftr-403	379	100	amount	amount	NOUN
ftr-403	379	101	of	of	ADP
ftr-403	379	102	the	the	DET
ftr-403	379	103	payments	payment	NOUN
ftr-403	379	104	;	;	PUNCT
ftr-403	379	105	with	with	ADP
ftr-403	379	106	the	the	DET
ftr-403	379	107	payments	payment	NOUN
ftr-403	379	108	,	,	PUNCT
ftr-403	379	109	this	this	DET
ftr-403	379	110	amount	amount	NOUN
ftr-403	379	111	is	be	AUX
ftr-403	379	112	only	only	ADV
ftr-403	379	113	subject	subject	ADJ
ftr-403	379	114	to	to	ADP
ftr-403	379	115	a	a	DET
ftr-403	379	116	country	country	NOUN
ftr-403	379	117	l	l	NOUN
ftr-403	379	118	withholding	withholding	NOUN
ftr-403	379	119	tax	tax	NOUN
ftr-403	379	120	of	of	ADP
ftr-403	379	121	10	10	NUM
ftr-403	379	122	%	%	NOUN
ftr-403	379	123	)	)	PUNCT
ftr-403	379	124	,	,	PUNCT
ftr-403	379	125	and	and	CCONJ
ftr-403	379	126	(	(	PUNCT
ftr-403	379	127	5	5	X
ftr-403	379	128	)	)	PUNCT
ftr-403	379	129	the	the	DET
ftr-403	379	130	payments	payment	NOUN
ftr-403	379	131	would	would	AUX
ftr-403	379	132	be	be	AUX
ftr-403	379	133	fphc	fphc	ADJ
ftr-403	379	134	income	income	NOUN
ftr-403	379	135	if	if	SCONJ
ftr-403	379	136	ipco	ipco	ADJ
ftr-403	379	137	were	be	AUX
ftr-403	379	138	a	a	DET
ftr-403	379	139	corporation	corporation	NOUN
ftr-403	379	140	for	for	ADP
ftr-403	379	141	u.s	u.s	PROPN
ftr-403	379	142	.	.	PROPN
ftr-403	379	143	tax	tax	NOUN
ftr-403	379	144	purposes	purpose	NOUN
ftr-403	379	145	.	.	PUNCT
ftr-403	380	1	under	under	ADP
ftr-403	380	2	the	the	DET
ftr-403	380	3	proposed	propose	VERB
ftr-403	380	4	regulations	regulation	NOUN
ftr-403	380	5	,	,	PUNCT
ftr-403	380	6	income	income	NOUN
ftr-403	380	7	of	of	ADP
ftr-403	380	8	opco	opco	NOUN
ftr-403	380	9	on	on	ADP
ftr-403	380	10	sales	sale	NOUN
ftr-403	380	11	of	of	ADP
ftr-403	380	12	goods	good	NOUN
ftr-403	380	13	equal	equal	ADJ
ftr-403	380	14	to	to	ADP
ftr-403	380	15	the	the	DET
ftr-403	380	16	royalties	royalty	NOUN
ftr-403	380	17	would	would	AUX
ftr-403	380	18	be	be	AUX
ftr-403	380	19	recharacterized	recharacterize	VERB
ftr-403	380	20	as	as	ADP
ftr-403	380	21	fphc	fphc	ADJ
ftr-403	380	22	income	income	NOUN
ftr-403	380	23	.	.	PUNCT
ftr-403	381	1	the	the	DET
ftr-403	381	2	proposed	propose	VERB
ftr-403	381	3	regulations	regulation	NOUN
ftr-403	381	4	would	would	AUX
ftr-403	381	5	also	also	ADV
ftr-403	381	6	apply	apply	VERB
ftr-403	381	7	in	in	ADP
ftr-403	381	8	example	example	NOUN
ftr-403	381	9	2	2	NUM
ftr-403	381	10	because	because	SCONJ
ftr-403	381	11	(	(	PUNCT
ftr-403	381	12	1	1	NUM
ftr-403	381	13	)	)	PUNCT
ftr-403	381	14	ipco	ipco	PROPN
ftr-403	381	15	,	,	PUNCT
ftr-403	381	16	a	a	DET
ftr-403	381	17	cfc	cfc	NOUN
ftr-403	381	18	,	,	PUNCT
ftr-403	381	19	owns	own	VERB
ftr-403	381	20	a	a	DET
ftr-403	381	21	disregarded	disregarded	ADJ
ftr-403	381	22	entity	entity	NOUN
ftr-403	381	23	(	(	PUNCT
ftr-403	381	24	opco	opco	PROPN
ftr-403	381	25	)	)	PUNCT
ftr-403	381	26	,	,	PUNCT
ftr-403	381	27	(	(	PUNCT
ftr-403	381	28	2	2	X
ftr-403	381	29	)	)	PUNCT
ftr-403	381	30	opco	opco	NOUN
ftr-403	381	31	is	be	AUX
ftr-403	381	32	taxed	tax	VERB
ftr-403	381	33	as	as	ADP
ftr-403	381	34	a	a	DET
ftr-403	381	35	corporation	corporation	NOUN
ftr-403	381	36	under	under	ADP
ftr-403	381	37	the	the	DET
ftr-403	381	38	laws	law	NOUN
ftr-403	381	39	of	of	ADP
ftr-403	381	40	a	a	DET
ftr-403	381	41	relevant	relevant	ADJ
ftr-403	381	42	foreign	foreign	ADJ
ftr-403	381	43	country	country	NOUN
ftr-403	381	44	(	(	PUNCT
ftr-403	381	45	country	country	NOUN
ftr-403	381	46	l	l	NOUN
ftr-403	381	47	,	,	PUNCT
ftr-403	381	48	where	where	SCONJ
ftr-403	381	49	it	it	PRON
ftr-403	381	50	is	be	AUX
ftr-403	381	51	organized	organize	VERB
ftr-403	381	52	and	and	CCONJ
ftr-403	381	53	does	do	VERB
ftr-403	381	54	business	business	NOUN
ftr-403	381	55	)	)	PUNCT
ftr-403	381	56	,	,	PUNCT
ftr-403	381	57	(	(	PUNCT
ftr-403	381	58	3	3	X
ftr-403	381	59	)	)	PUNCT
ftr-403	381	60	opco	opco	NOUN
ftr-403	381	61	makes	make	VERB
ftr-403	381	62	payments	payment	NOUN
ftr-403	381	63	to	to	PART
ftr-403	381	64	ipco	ipco	VERB
ftr-403	381	65	(	(	PUNCT
ftr-403	381	66	the	the	DET
ftr-403	381	67	royalties	royalty	NOUN
ftr-403	381	68	)	)	PUNCT
ftr-403	381	69	,	,	PUNCT
ftr-403	381	70	(	(	PUNCT
ftr-403	381	71	4	4	X
ftr-403	381	72	)	)	PUNCT
ftr-403	381	73	the	the	DET
ftr-403	381	74	deduction	deduction	NOUN
ftr-403	381	75	allowed	allow	VERB
ftr-403	381	76	to	to	PART
ftr-403	381	77	opco	opco	VERB
ftr-403	381	78	for	for	ADP
ftr-403	381	79	these	these	DET
ftr-403	381	80	payments	payment	NOUN
ftr-403	381	81	under	under	ADP
ftr-403	381	82	country	country	NOUN
ftr-403	381	83	l	l	NOUN
ftr-403	381	84	law	law	NOUN
ftr-403	381	85	have	have	VERB
ftr-403	381	86	the	the	DET
ftr-403	381	87	effect	effect	NOUN
ftr-403	381	88	of	of	ADP
ftr-403	381	89	reducing	reduce	VERB
ftr-403	381	90	foreign	foreign	ADJ
ftr-403	381	91	taxes	taxis	NOUN
ftr-403	381	92	,	,	PUNCT
ftr-403	381	93	and	and	CCONJ
ftr-403	381	94	(	(	PUNCT
ftr-403	381	95	5	5	X
ftr-403	381	96	)	)	PUNCT
ftr-403	381	97	the	the	DET
ftr-403	381	98	payments	payment	NOUN
ftr-403	381	99	would	would	AUX
ftr-403	381	100	be	be	AUX
ftr-403	381	101	fphc	fphc	ADJ
ftr-403	381	102	income	income	NOUN
ftr-403	381	103	if	if	SCONJ
ftr-403	381	104	opco	opco	NOUN
ftr-403	381	105	were	be	AUX
ftr-403	381	106	a	a	DET
ftr-403	381	107	corporation	corporation	NOUN
ftr-403	381	108	for	for	ADP
ftr-403	381	109	u.s	u.s	PROPN
ftr-403	381	110	.	.	PROPN
ftr-403	381	111	tax	tax	NOUN
ftr-403	381	112	purposes	purpose	NOUN
ftr-403	381	113	.	.	PUNCT
ftr-403	382	1	under	under	ADP
ftr-403	382	2	the	the	DET
ftr-403	382	3	proposed	propose	VERB
ftr-403	382	4	regulations	regulation	NOUN
ftr-403	382	5	,	,	PUNCT
ftr-403	382	6	income	income	NOUN
ftr-403	382	7	on	on	ADP
ftr-403	382	8	opco	opco	PROPN
ftr-403	382	9	’s	’s	PART
ftr-403	382	10	sales	sale	NOUN
ftr-403	382	11	of	of	ADP
ftr-403	382	12	goods	good	NOUN
ftr-403	382	13	equal	equal	ADJ
ftr-403	382	14	to	to	ADP
ftr-403	382	15	the	the	DET
ftr-403	382	16	royalties	royalty	NOUN
ftr-403	382	17	would	would	AUX
ftr-403	382	18	be	be	AUX
ftr-403	382	19	considered	consider	VERB
ftr-403	382	20	fphc	fphc	ADJ
ftr-403	382	21	income	income	NOUN
ftr-403	382	22	.	.	PUNCT
ftr-403	383	1	it	it	PRON
ftr-403	383	2	is	be	AUX
ftr-403	383	3	not	not	PART
ftr-403	383	4	clear	clear	ADJ
ftr-403	383	5	that	that	SCONJ
ftr-403	383	6	if	if	SCONJ
ftr-403	383	7	the	the	DET
ftr-403	383	8	treasury	treasury	NOUN
ftr-403	383	9	adopted	adopt	VERB
ftr-403	383	10	the	the	DET
ftr-403	383	11	proposed	propose	VERB
ftr-403	383	12	regulations	regulation	NOUN
ftr-403	383	13	as	as	ADP
ftr-403	383	14	final	final	ADJ
ftr-403	383	15	regulations	regulation	NOUN
ftr-403	383	16	,	,	PUNCT
ftr-403	383	17	the	the	DET
ftr-403	383	18	courts	court	NOUN
ftr-403	383	19	would	would	AUX
ftr-403	383	20	upheld	upheld	VERB
ftr-403	383	21	them	they	PRON
ftr-403	383	22	as	as	ADP
ftr-403	383	23	a	a	DET
ftr-403	383	24	valid	valid	ADJ
ftr-403	383	25	construction	construction	NOUN
ftr-403	383	26	of	of	ADP
ftr-403	383	27	the	the	DET
ftr-403	383	28	statutes	statute	NOUN
ftr-403	383	29	.	.	PUNCT
ftr-403	384	1	under	under	ADP
ftr-403	384	2	the	the	DET
ftr-403	384	3	proposed	propose	VERB
ftr-403	384	4	regulations	regulation	NOUN
ftr-403	384	5	,	,	PUNCT
ftr-403	384	6	items	item	NOUN
ftr-403	384	7	that	that	PRON
ftr-403	384	8	are	be	AUX
ftr-403	384	9	not	not	PART
ftr-403	384	10	otherwise	otherwise	ADV
ftr-403	384	11	within	within	ADP
ftr-403	384	12	any	any	DET
ftr-403	384	13	category	category	NOUN
ftr-403	384	14	of	of	ADP
ftr-403	384	15	subpart	subpart	NOUN
ftr-403	384	16	f	f	PROPN
ftr-403	384	17	income	income	NOUN
ftr-403	384	18	would	would	AUX
ftr-403	384	19	be	be	AUX
ftr-403	384	20	recharacterized	recharacterize	VERB
ftr-403	384	21	as	as	ADP
ftr-403	384	22	fphc	fphc	ADJ
ftr-403	384	23	income	income	NOUN
ftr-403	384	24	.	.	PUNCT
ftr-403	385	1	nothing	nothing	PRON
ftr-403	385	2	in	in	ADP
ftr-403	385	3	the	the	DET
ftr-403	385	4	statutes	statute	NOUN
ftr-403	385	5	explicitly	explicitly	ADV
ftr-403	385	6	authorizes	authorize	VERB
ftr-403	385	7	this	this	DET
ftr-403	385	8	recharacterization	recharacterization	NOUN
ftr-403	385	9	.	.	PUNCT
ftr-403	386	1	the	the	DET
ftr-403	386	2	code	code	NOUN
ftr-403	386	3	2005	2005	NUM
ftr-403	386	4	]	]	PUNCT
ftr-403	386	5	whatever	whatever	PRON
ftr-403	386	6	happened	happen	VERB
ftr-403	386	7	to	to	PART
ftr-403	386	8	subpart	subpart	VERB
ftr-403	386	9	f	f	PROPN
ftr-403	386	10	?	?	PUNCT
ftr-403	386	11	205	205	NUM
ftr-403	386	12	62	62	NUM
ftr-403	386	13	.	.	PUNCT
ftr-403	387	1	irc	irc	PROPN
ftr-403	387	2	§	§	PROPN
ftr-403	387	3	954(c)(1	954(c)(1	NUM
ftr-403	387	4	)	)	PUNCT
ftr-403	387	5	.	.	PUNCT
ftr-403	388	1	63	63	NUM
ftr-403	388	2	.	.	PUNCT
ftr-403	389	1	for	for	ADP
ftr-403	389	2	an	an	DET
ftr-403	389	3	argument	argument	NOUN
ftr-403	389	4	that	that	SCONJ
ftr-403	389	5	the	the	DET
ftr-403	389	6	regulations	regulation	NOUN
ftr-403	389	7	are	be	AUX
ftr-403	389	8	not	not	PART
ftr-403	389	9	valid	valid	ADJ
ftr-403	389	10	,	,	PUNCT
ftr-403	389	11	see	see	VERB
ftr-403	389	12	gregg	gregg	NOUN
ftr-403	389	13	polsky	polsky	PROPN
ftr-403	389	14	,	,	PUNCT
ftr-403	389	15	can	can	AUX
ftr-403	389	16	treasury	treasury	VERB
ftr-403	389	17	overrule	overrule	VERB
ftr-403	389	18	the	the	DET
ftr-403	389	19	supreme	supreme	PROPN
ftr-403	389	20	court	court	PROPN
ftr-403	389	21	?	?	PUNCT
ftr-403	390	1	84	84	NUM
ftr-403	390	2	b.u	b.u	PROPN
ftr-403	390	3	.	.	PROPN
ftr-403	390	4	l.	l.	PROPN
ftr-403	390	5	rev	rev	PROPN
ftr-403	390	6	.	.	PROPN
ftr-403	390	7	185	185	NUM
ftr-403	390	8	(	(	PUNCT
ftr-403	390	9	2004	2004	NUM
ftr-403	390	10	)	)	PUNCT
ftr-403	390	11	.	.	PUNCT
ftr-403	391	1	but	but	CCONJ
ftr-403	391	2	see	see	VERB
ftr-403	391	3	littriello	littriello	NOUN
ftr-403	391	4	v.	v.	ADP
ftr-403	391	5	us	we	PRON
ftr-403	391	6	,	,	PUNCT
ftr-403	391	7	2005	2005	NUM
ftr-403	391	8	-	-	SYM
ftr-403	391	9	1	1	NUM
ftr-403	391	10	ustc	ustc	NOUN
ftr-403	391	11	(	(	PUNCT
ftr-403	391	12	cch	cch	PROPN
ftr-403	391	13	)	)	PUNCT
ftr-403	391	14	¶	¶	PROPN
ftr-403	391	15	50,385	50,385	NUM
ftr-403	391	16	(	(	PUNCT
ftr-403	391	17	wd	wd	PROPN
ftr-403	391	18	ky	ky	PROPN
ftr-403	391	19	.	.	PROPN
ftr-403	391	20	2005	2005	NUM
ftr-403	391	21	)	)	PUNCT
ftr-403	391	22	(	(	PUNCT
ftr-403	391	23	finding	find	VERB
ftr-403	391	24	regulations	regulation	NOUN
ftr-403	391	25	valid	valid	ADJ
ftr-403	391	26	)	)	PUNCT
ftr-403	391	27	.	.	PUNCT
ftr-403	392	1	defines	define	VERB
ftr-403	392	2	fphc	fphc	ADJ
ftr-403	392	3	income	income	NOUN
ftr-403	392	4	dividends	dividend	NOUN
ftr-403	392	5	,	,	PUNCT
ftr-403	392	6	interest	interest	NOUN
ftr-403	392	7	,	,	PUNCT
ftr-403	392	8	royalties	royalty	NOUN
ftr-403	392	9	,	,	PUNCT
ftr-403	392	10	and	and	CCONJ
ftr-403	392	11	several	several	ADJ
ftr-403	392	12	other	other	ADJ
ftr-403	392	13	specifically	specifically	ADV
ftr-403	392	14	-	-	PUNCT
ftr-403	392	15	described	describe	VERB
ftr-403	392	16	items	item	NOUN
ftr-403	392	17	of	of	ADP
ftr-403	392	18	gross	gross	ADJ
ftr-403	392	19	income	income	NOUN
ftr-403	392	20	.	.	PUNCT
ftr-403	393	1	it	it	PRON
ftr-403	393	2	does	do	AUX
ftr-403	393	3	not	not	PART
ftr-403	393	4	authorize	authorize	VERB
ftr-403	393	5	the62	the62	PROPN
ftr-403	393	6	treasury	treasury	PROPN
ftr-403	393	7	to	to	PART
ftr-403	393	8	classify	classify	VERB
ftr-403	393	9	other	other	ADJ
ftr-403	393	10	types	type	NOUN
ftr-403	393	11	of	of	ADP
ftr-403	393	12	income	income	NOUN
ftr-403	393	13	as	as	ADP
ftr-403	393	14	fphc	fphc	NOUN
ftr-403	393	15	if	if	SCONJ
ftr-403	393	16	necessary	necessary	ADJ
ftr-403	393	17	to	to	PART
ftr-403	393	18	avoid	avoid	VERB
ftr-403	393	19	circumvention	circumvention	NOUN
ftr-403	393	20	of	of	ADP
ftr-403	393	21	the	the	DET
ftr-403	393	22	congressional	congressional	ADJ
ftr-403	393	23	purposes	purpose	NOUN
ftr-403	393	24	of	of	ADP
ftr-403	393	25	subpart	subpart	NOUN
ftr-403	393	26	f.	f.	PROPN
ftr-403	393	27	the	the	DET
ftr-403	393	28	problem	problem	NOUN
ftr-403	393	29	is	be	AUX
ftr-403	393	30	one	one	NUM
ftr-403	393	31	of	of	ADP
ftr-403	393	32	entity	entity	NOUN
ftr-403	393	33	classification	classification	NOUN
ftr-403	393	34	and	and	CCONJ
ftr-403	393	35	might	might	AUX
ftr-403	393	36	better	well	ADV
ftr-403	393	37	be	be	AUX
ftr-403	393	38	attacked	attack	VERB
ftr-403	393	39	on	on	ADP
ftr-403	393	40	the	the	DET
ftr-403	393	41	basis	basis	NOUN
ftr-403	393	42	of	of	ADP
ftr-403	393	43	entity	entity	NOUN
ftr-403	393	44	classification	classification	NOUN
ftr-403	393	45	.	.	PUNCT
ftr-403	394	1	in	in	ADP
ftr-403	394	2	examples	example	NOUN
ftr-403	394	3	1	1	NUM
ftr-403	394	4	and	and	CCONJ
ftr-403	394	5	2	2	NUM
ftr-403	394	6	,	,	PUNCT
ftr-403	394	7	the	the	DET
ftr-403	394	8	royalties	royalty	NOUN
ftr-403	394	9	disappear	disappear	VERB
ftr-403	394	10	for	for	ADP
ftr-403	394	11	u.s	u.s	PROPN
ftr-403	394	12	.	.	PROPN
ftr-403	394	13	tax	tax	NOUN
ftr-403	394	14	purposes	purpose	NOUN
ftr-403	394	15	because	because	SCONJ
ftr-403	394	16	the	the	DET
ftr-403	394	17	payor	payor	NOUN
ftr-403	394	18	(	(	PUNCT
ftr-403	394	19	opco	opco	NOUN
ftr-403	394	20	)	)	PUNCT
ftr-403	394	21	and	and	CCONJ
ftr-403	394	22	the	the	DET
ftr-403	394	23	payee	payee	NOUN
ftr-403	394	24	(	(	PUNCT
ftr-403	394	25	ipco	ipco	ADJ
ftr-403	394	26	)	)	PUNCT
ftr-403	394	27	are	be	AUX
ftr-403	394	28	deemed	deem	VERB
ftr-403	394	29	to	to	PART
ftr-403	394	30	be	be	AUX
ftr-403	394	31	the	the	DET
ftr-403	394	32	same	same	ADJ
ftr-403	394	33	person	person	NOUN
ftr-403	394	34	.	.	PUNCT
ftr-403	395	1	the	the	DET
ftr-403	395	2	proposed	propose	VERB
ftr-403	395	3	regulations	regulation	NOUN
ftr-403	395	4	derive	derive	VERB
ftr-403	395	5	from	from	ADP
ftr-403	395	6	a	a	DET
ftr-403	395	7	belief	belief	NOUN
ftr-403	395	8	that	that	SCONJ
ftr-403	395	9	the	the	DET
ftr-403	395	10	separate	separate	ADJ
ftr-403	395	11	existence	existence	NOUN
ftr-403	395	12	of	of	ADP
ftr-403	395	13	these	these	DET
ftr-403	395	14	entities	entity	NOUN
ftr-403	395	15	can	can	AUX
ftr-403	395	16	not	not	PART
ftr-403	395	17	be	be	AUX
ftr-403	395	18	ignored	ignore	VERB
ftr-403	395	19	for	for	ADP
ftr-403	395	20	purposes	purpose	NOUN
ftr-403	395	21	of	of	ADP
ftr-403	395	22	subpart	subpart	NOUN
ftr-403	395	23	f	f	PROPN
ftr-403	395	24	because	because	SCONJ
ftr-403	395	25	doing	do	VERB
ftr-403	395	26	so	so	ADV
ftr-403	395	27	obscures	obscure	VERB
ftr-403	395	28	the	the	DET
ftr-403	395	29	fact	fact	NOUN
ftr-403	395	30	that	that	SCONJ
ftr-403	395	31	fphc	fphc	ADJ
ftr-403	395	32	income	income	NOUN
ftr-403	395	33	does	do	AUX
ftr-403	395	34	,	,	PUNCT
ftr-403	395	35	in	in	ADP
ftr-403	395	36	substance	substance	NOUN
ftr-403	395	37	,	,	PUNCT
ftr-403	395	38	exist	exist	VERB
ftr-403	395	39	.	.	PUNCT
ftr-403	396	1	rather	rather	ADV
ftr-403	396	2	than	than	ADP
ftr-403	396	3	denying	deny	VERB
ftr-403	396	4	disregarded	disregarded	ADJ
ftr-403	396	5	entity	entity	NOUN
ftr-403	396	6	status	status	NOUN
ftr-403	396	7	,	,	PUNCT
ftr-403	396	8	however	however	ADV
ftr-403	396	9	,	,	PUNCT
ftr-403	396	10	they	they	PRON
ftr-403	396	11	would	would	AUX
ftr-403	396	12	taint	taint	VERB
ftr-403	396	13	particular	particular	ADJ
ftr-403	396	14	income	income	NOUN
ftr-403	396	15	as	as	ADP
ftr-403	396	16	a	a	DET
ftr-403	396	17	substitute	substitute	NOUN
ftr-403	396	18	for	for	ADP
ftr-403	396	19	the	the	DET
ftr-403	396	20	income	income	NOUN
ftr-403	396	21	that	that	PRON
ftr-403	396	22	would	would	AUX
ftr-403	396	23	be	be	AUX
ftr-403	396	24	fphc	fphc	ADJ
ftr-403	396	25	if	if	SCONJ
ftr-403	396	26	payor	payor	NOUN
ftr-403	396	27	and	and	CCONJ
ftr-403	396	28	payee	payee	NOUN
ftr-403	396	29	were	be	AUX
ftr-403	396	30	considered	consider	VERB
ftr-403	396	31	separate	separate	ADJ
ftr-403	396	32	entities	entity	NOUN
ftr-403	396	33	.	.	PUNCT
ftr-403	397	1	the	the	DET
ftr-403	397	2	statutory	statutory	ADJ
ftr-403	397	3	basis	basis	NOUN
ftr-403	397	4	for	for	ADP
ftr-403	397	5	this	this	DET
ftr-403	397	6	approach	approach	NOUN
ftr-403	397	7	seems	seem	VERB
ftr-403	397	8	weak	weak	ADJ
ftr-403	397	9	.	.	PUNCT
ftr-403	398	1	the	the	DET
ftr-403	398	2	treasury	treasury	NOUN
ftr-403	398	3	’s	’s	PART
ftr-403	398	4	power	power	NOUN
ftr-403	398	5	to	to	PART
ftr-403	398	6	promulgate	promulgate	VERB
ftr-403	398	7	regulations	regulation	NOUN
ftr-403	398	8	on	on	ADP
ftr-403	398	9	entity	entity	NOUN
ftr-403	398	10	classification	classification	NOUN
ftr-403	398	11	should	should	AUX
ftr-403	398	12	provided	provide	VERB
ftr-403	398	13	adequate	adequate	ADJ
ftr-403	398	14	authority	authority	NOUN
ftr-403	398	15	to	to	PART
ftr-403	398	16	correct	correct	VERB
ftr-403	398	17	the	the	DET
ftr-403	398	18	problem	problem	NOUN
ftr-403	398	19	.	.	PUNCT
ftr-403	399	1	moreover	moreover	ADV
ftr-403	399	2	,	,	PUNCT
ftr-403	399	3	the	the	DET
ftr-403	399	4	problem	problem	NOUN
ftr-403	399	5	is	be	AUX
ftr-403	399	6	exacerbated	exacerbate	VERB
ftr-403	399	7	,	,	PUNCT
ftr-403	399	8	if	if	SCONJ
ftr-403	399	9	not	not	PART
ftr-403	399	10	created	create	VERB
ftr-403	399	11	,	,	PUNCT
ftr-403	399	12	by	by	ADP
ftr-403	399	13	the	the	DET
ftr-403	399	14	check	check	VERB
ftr-403	399	15	-	-	PUNCT
ftr-403	399	16	the	the	DET
ftr-403	399	17	-	-	PUNCT
ftr-403	399	18	box	box	NOUN
ftr-403	399	19	regulations	regulation	NOUN
ftr-403	399	20	,	,	PUNCT
ftr-403	399	21	and	and	CCONJ
ftr-403	399	22	if	if	SCONJ
ftr-403	399	23	the	the	DET
ftr-403	399	24	check	check	NOUN
ftr-403	399	25	-	-	PUNCT
ftr-403	399	26	the	the	DET
ftr-403	399	27	-	-	PUNCT
ftr-403	399	28	box	box	NOUN
ftr-403	399	29	regulations	regulation	NOUN
ftr-403	399	30	are	be	AUX
ftr-403	399	31	valid	valid	ADJ
ftr-403	399	32	,	,	PUNCT
ftr-403	399	33	the	the	DET
ftr-403	399	34	authority	authority	NOUN
ftr-403	399	35	under	under	ADP
ftr-403	399	36	which	which	PRON
ftr-403	399	37	they	they	PRON
ftr-403	399	38	were63	were63	VERB
ftr-403	399	39	issued	issue	VERB
ftr-403	399	40	should	should	AUX
ftr-403	399	41	allow	allow	VERB
ftr-403	399	42	the	the	DET
ftr-403	399	43	treasury	treasury	NOUN
ftr-403	399	44	,	,	PUNCT
ftr-403	399	45	by	by	ADP
ftr-403	399	46	further	further	ADJ
ftr-403	399	47	regulations	regulation	NOUN
ftr-403	399	48	,	,	PUNCT
ftr-403	399	49	to	to	PART
ftr-403	399	50	require	require	VERB
ftr-403	399	51	corporate	corporate	ADJ
ftr-403	399	52	status	status	NOUN
ftr-403	399	53	for	for	ADP
ftr-403	399	54	an	an	DET
ftr-403	399	55	entity	entity	NOUN
ftr-403	399	56	normally	normally	ADV
ftr-403	399	57	within	within	ADP
ftr-403	399	58	the	the	DET
ftr-403	399	59	elective	elective	ADJ
ftr-403	399	60	regime	regime	NOUN
ftr-403	399	61	of	of	ADP
ftr-403	399	62	the	the	DET
ftr-403	399	63	regulations	regulation	NOUN
ftr-403	399	64	.	.	PUNCT
ftr-403	400	1	the	the	DET
ftr-403	400	2	treasury	treasury	NOUN
ftr-403	400	3	might	might	AUX
ftr-403	400	4	therefore	therefore	ADV
ftr-403	400	5	consider	consider	VERB
ftr-403	400	6	reformulating	reformulate	VERB
ftr-403	400	7	the	the	DET
ftr-403	400	8	proposed	propose	VERB
ftr-403	400	9	regulations	regulation	NOUN
ftr-403	400	10	as	as	ADP
ftr-403	400	11	amendments	amendment	NOUN
ftr-403	400	12	to	to	ADP
ftr-403	400	13	the	the	DET
ftr-403	400	14	check	check	VERB
ftr-403	400	15	-	-	PUNCT
ftr-403	400	16	the	the	DET
ftr-403	400	17	-	-	PUNCT
ftr-403	400	18	box	box	NOUN
ftr-403	400	19	regulations	regulation	NOUN
ftr-403	400	20	,	,	PUNCT
ftr-403	400	21	providing	provide	VERB
ftr-403	400	22	that	that	SCONJ
ftr-403	400	23	when	when	SCONJ
ftr-403	400	24	the	the	DET
ftr-403	400	25	conditions	condition	NOUN
ftr-403	400	26	for	for	ADP
ftr-403	400	27	the	the	DET
ftr-403	400	28	application	application	NOUN
ftr-403	400	29	of	of	ADP
ftr-403	400	30	the	the	DET
ftr-403	400	31	proposed	propose	VERB
ftr-403	400	32	regulations	regulation	NOUN
ftr-403	400	33	are	be	AUX
ftr-403	400	34	satisfied	satisfied	ADJ
ftr-403	400	35	,	,	PUNCT
ftr-403	400	36	the	the	DET
ftr-403	400	37	entities	entity	NOUN
ftr-403	400	38	making	make	VERB
ftr-403	400	39	and	and	CCONJ
ftr-403	400	40	receiving	receive	VERB
ftr-403	400	41	the	the	DET
ftr-403	400	42	relevant	relevant	ADJ
ftr-403	400	43	payment	payment	NOUN
ftr-403	400	44	,	,	PUNCT
ftr-403	400	45	which	which	PRON
ftr-403	400	46	is	be	AUX
ftr-403	400	47	called	call	VERB
ftr-403	400	48	a	a	DET
ftr-403	400	49	“	"	PUNCT
ftr-403	400	50	hybrid	hybrid	ADJ
ftr-403	400	51	branch	branch	NOUN
ftr-403	400	52	payment	payment	NOUN
ftr-403	400	53	,	,	PUNCT
ftr-403	400	54	”	"	PUNCT
ftr-403	400	55	must	must	AUX
ftr-403	400	56	both	both	PRON
ftr-403	400	57	be	be	AUX
ftr-403	400	58	treated	treat	VERB
ftr-403	400	59	as	as	ADP
ftr-403	400	60	a	a	DET
ftr-403	400	61	corporation	corporation	NOUN
ftr-403	400	62	for	for	ADP
ftr-403	400	63	all	all	DET
ftr-403	400	64	u.s	u.s	PROPN
ftr-403	400	65	.	.	PROPN
ftr-403	400	66	tax	tax	NOUN
ftr-403	400	67	purposes	purpose	NOUN
ftr-403	400	68	,	,	PUNCT
ftr-403	400	69	regardless	regardless	ADV
ftr-403	400	70	of	of	ADP
ftr-403	400	71	any	any	DET
ftr-403	400	72	election	election	NOUN
ftr-403	400	73	made	make	VERB
ftr-403	400	74	by	by	ADP
ftr-403	400	75	or	or	CCONJ
ftr-403	400	76	for	for	ADP
ftr-403	400	77	the	the	DET
ftr-403	400	78	entity	entity	NOUN
ftr-403	400	79	.	.	PUNCT
ftr-403	401	1	in	in	ADP
ftr-403	401	2	examples	example	NOUN
ftr-403	401	3	1	1	NUM
ftr-403	401	4	and	and	CCONJ
ftr-403	401	5	2	2	NUM
ftr-403	401	6	,	,	PUNCT
ftr-403	401	7	this	this	DET
ftr-403	401	8	approach	approach	NOUN
ftr-403	401	9	would	would	AUX
ftr-403	401	10	treat	treat	VERB
ftr-403	401	11	ipco	ipco	ADV
ftr-403	401	12	and	and	CCONJ
ftr-403	401	13	opco	opco	NOUN
ftr-403	401	14	as	as	ADP
ftr-403	401	15	corporations	corporation	NOUN
ftr-403	401	16	for	for	ADP
ftr-403	401	17	all	all	DET
ftr-403	401	18	u.s	u.s	PROPN
ftr-403	401	19	.	.	PROPN
ftr-403	401	20	tax	tax	NOUN
ftr-403	401	21	purposes	purpose	NOUN
ftr-403	401	22	,	,	PUNCT
ftr-403	401	23	ipco	ipco	PROPN
ftr-403	401	24	would	would	AUX
ftr-403	401	25	be	be	AUX
ftr-403	401	26	a	a	DET
ftr-403	401	27	cfc	cfc	NOUN
ftr-403	401	28	,	,	PUNCT
ftr-403	401	29	and	and	CCONJ
ftr-403	401	30	its	its	PRON
ftr-403	401	31	royalty	royalty	NOUN
ftr-403	401	32	income	income	NOUN
ftr-403	401	33	would	would	AUX
ftr-403	401	34	be	be	AUX
ftr-403	401	35	fphc	fphc	ADJ
ftr-403	401	36	income	income	NOUN
ftr-403	401	37	.	.	PUNCT
ftr-403	402	1	it	it	PRON
ftr-403	402	2	may	may	AUX
ftr-403	402	3	be	be	AUX
ftr-403	402	4	objected	object	VERB
ftr-403	402	5	that	that	SCONJ
ftr-403	402	6	this	this	DET
ftr-403	402	7	approach	approach	NOUN
ftr-403	402	8	would	would	AUX
ftr-403	402	9	go	go	VERB
ftr-403	402	10	beyond	beyond	ADP
ftr-403	402	11	the	the	DET
ftr-403	402	12	proposed	propose	VERB
ftr-403	402	13	regulations	regulation	NOUN
ftr-403	402	14	,	,	PUNCT
ftr-403	402	15	affecting	affect	VERB
ftr-403	402	16	income	income	NOUN
ftr-403	402	17	other	other	ADJ
ftr-403	402	18	than	than	ADP
ftr-403	402	19	hybrid	hybrid	ADJ
ftr-403	402	20	branch	branch	NOUN
ftr-403	402	21	payments	payment	NOUN
ftr-403	402	22	.	.	PUNCT
ftr-403	403	1	however	however	ADV
ftr-403	403	2	,	,	PUNCT
ftr-403	403	3	this	this	DET
ftr-403	403	4	consequence	consequence	NOUN
ftr-403	403	5	does	do	AUX
ftr-403	403	6	not	not	PART
ftr-403	403	7	seem	seem	VERB
ftr-403	403	8	inappropriate	inappropriate	ADJ
ftr-403	403	9	since	since	SCONJ
ftr-403	403	10	the	the	DET
ftr-403	403	11	problem	problem	NOUN
ftr-403	403	12	arises	arise	VERB
ftr-403	403	13	from	from	ADP
ftr-403	403	14	the	the	DET
ftr-403	403	15	classification	classification	NOUN
ftr-403	403	16	of	of	ADP
ftr-403	403	17	the	the	DET
ftr-403	403	18	payor	payor	NOUN
ftr-403	403	19	or	or	CCONJ
ftr-403	403	20	payee	payee	NOUN
ftr-403	403	21	of	of	ADP
ftr-403	403	22	a	a	DET
ftr-403	403	23	hybrid	hybrid	ADJ
ftr-403	403	24	branch	branch	NOUN
ftr-403	403	25	payments	payment	NOUN
ftr-403	403	26	.	.	PUNCT
ftr-403	404	1	to	to	PART
ftr-403	404	2	prevent	prevent	VERB
ftr-403	404	3	small	small	ADJ
ftr-403	404	4	hybrid	hybrid	ADJ
ftr-403	404	5	branch	branch	NOUN
ftr-403	404	6	payments	payment	NOUN
ftr-403	404	7	from	from	ADP
ftr-403	404	8	determining	determine	VERB
ftr-403	404	9	the	the	DET
ftr-403	404	10	status	status	NOUN
ftr-403	404	11	of	of	ADP
ftr-403	404	12	an	an	DET
ftr-403	404	13	entity	entity	NOUN
ftr-403	404	14	for	for	ADP
ftr-403	404	15	which	which	PRON
ftr-403	404	16	fiscal	fiscal	ADJ
ftr-403	404	17	transparency	transparency	NOUN
ftr-403	404	18	is	be	AUX
ftr-403	404	19	overall	overall	ADV
ftr-403	404	20	unobjectionable	unobjectionable	ADJ
ftr-403	404	21	,	,	PUNCT
ftr-403	404	22	the	the	DET
ftr-403	404	23	treasury	treasury	NOUN
ftr-403	404	24	could	could	AUX
ftr-403	404	25	carve	carve	VERB
ftr-403	404	26	out	out	ADP
ftr-403	404	27	an	an	DET
ftr-403	404	28	exception	exception	NOUN
ftr-403	404	29	to	to	ADP
ftr-403	404	30	the	the	DET
ftr-403	404	31	suggested	suggest	VERB
ftr-403	404	32	rule	rule	NOUN
ftr-403	404	33	,	,	PUNCT
ftr-403	404	34	allowing	allow	VERB
ftr-403	404	35	fiscal	fiscal	ADJ
ftr-403	404	36	transparency	transparency	NOUN
ftr-403	404	37	for	for	ADP
ftr-403	404	38	an	an	DET
ftr-403	404	39	entity	entity	NOUN
ftr-403	404	40	206	206	NUM
ftr-403	404	41	florida	florida	PROPN
ftr-403	404	42	tax	tax	NOUN
ftr-403	405	1	[	[	X
ftr-403	405	2	vol7:3	vol7:3	PROPN
ftr-403	405	3	64	64	NUM
ftr-403	405	4	.	.	PUNCT
ftr-403	405	5	compare	compare	VERB
ftr-403	405	6	irc	irc	PROPN
ftr-403	405	7	§	§	PROPN
ftr-403	405	8	954(b)(3)(a	954(b)(3)(a	NUM
ftr-403	405	9	)	)	PUNCT
ftr-403	405	10	.	.	PUNCT
ftr-403	406	1	65	65	NUM
ftr-403	406	2	.	.	PUNCT
ftr-403	406	3	irc	irc	PROPN
ftr-403	406	4	§	§	PROPN
ftr-403	406	5	954(c)(3)(a	954(c)(3)(a	PROPN
ftr-403	406	6	)	)	PUNCT
ftr-403	406	7	.	.	PUNCT
ftr-403	407	1	making	make	VERB
ftr-403	407	2	or	or	CCONJ
ftr-403	407	3	receiving	receive	VERB
ftr-403	407	4	hybrid	hybrid	ADJ
ftr-403	407	5	branch	branch	NOUN
ftr-403	407	6	payments	payment	NOUN
ftr-403	407	7	if	if	SCONJ
ftr-403	407	8	these	these	DET
ftr-403	407	9	payments	payment	NOUN
ftr-403	407	10	are	be	AUX
ftr-403	407	11	less	less	ADJ
ftr-403	407	12	than	than	ADP
ftr-403	407	13	the	the	DET
ftr-403	407	14	lesser	less	ADJ
ftr-403	407	15	of	of	ADP
ftr-403	407	16	5	5	NUM
ftr-403	407	17	%	%	NOUN
ftr-403	407	18	of	of	ADP
ftr-403	407	19	the	the	DET
ftr-403	407	20	entity	entity	NOUN
ftr-403	407	21	’s	’s	PART
ftr-403	407	22	gross	gross	ADJ
ftr-403	407	23	income	income	NOUN
ftr-403	407	24	or	or	CCONJ
ftr-403	407	25	$	$	SYM
ftr-403	407	26	1	1	NUM
ftr-403	407	27	million.64	million.64	NOUN
ftr-403	407	28	2	2	NUM
ftr-403	407	29	.	.	PUNCT
ftr-403	407	30	example	example	NOUN
ftr-403	408	1	3	3	NUM
ftr-403	408	2	.	.	PUNCT
ftr-403	408	3	neither	neither	CCONJ
ftr-403	408	4	the	the	DET
ftr-403	408	5	treasury	treasury	NOUN
ftr-403	408	6	nor	nor	CCONJ
ftr-403	408	7	the	the	DET
ftr-403	408	8	irs	irs	PROPN
ftr-403	408	9	has	have	AUX
ftr-403	408	10	formally	formally	ADV
ftr-403	408	11	responded	respond	VERB
ftr-403	408	12	to	to	ADP
ftr-403	408	13	devices	device	NOUN
ftr-403	408	14	structured	structure	VERB
ftr-403	408	15	along	along	ADP
ftr-403	408	16	the	the	DET
ftr-403	408	17	lines	line	NOUN
ftr-403	408	18	of	of	ADP
ftr-403	408	19	example	example	NOUN
ftr-403	408	20	3	3	NUM
ftr-403	408	21	,	,	PUNCT
ftr-403	408	22	perhaps	perhaps	ADV
ftr-403	408	23	because	because	SCONJ
ftr-403	408	24	they	they	PRON
ftr-403	408	25	became	become	VERB
ftr-403	408	26	aware	aware	ADJ
ftr-403	408	27	of	of	ADP
ftr-403	408	28	these	these	DET
ftr-403	408	29	transactions	transaction	NOUN
ftr-403	408	30	after	after	SCONJ
ftr-403	408	31	they	they	PRON
ftr-403	408	32	had	have	AUX
ftr-403	408	33	formulated	formulate	VERB
ftr-403	408	34	their	their	PRON
ftr-403	408	35	response	response	NOUN
ftr-403	408	36	to	to	ADP
ftr-403	408	37	transactions	transaction	NOUN
ftr-403	408	38	of	of	ADP
ftr-403	408	39	the	the	DET
ftr-403	408	40	kind	kind	NOUN
ftr-403	408	41	illustrated	illustrate	VERB
ftr-403	408	42	by	by	ADP
ftr-403	408	43	examples	example	NOUN
ftr-403	408	44	1	1	NUM
ftr-403	408	45	and	and	CCONJ
ftr-403	408	46	2	2	NUM
ftr-403	408	47	and	and	CCONJ
ftr-403	408	48	endured	endure	VERB
ftr-403	408	49	the	the	DET
ftr-403	408	50	ensuing	ensue	VERB
ftr-403	408	51	political	political	ADJ
ftr-403	408	52	storm	storm	NOUN
ftr-403	408	53	.	.	PUNCT
ftr-403	409	1	the	the	DET
ftr-403	409	2	solution	solution	NOUN
ftr-403	409	3	to	to	ADP
ftr-403	409	4	the	the	DET
ftr-403	409	5	example	example	NOUN
ftr-403	409	6	3	3	NUM
ftr-403	409	7	problem	problem	NOUN
ftr-403	409	8	may	may	AUX
ftr-403	409	9	be	be	AUX
ftr-403	409	10	simpler	simple	ADJ
ftr-403	409	11	than	than	ADP
ftr-403	409	12	that	that	PRON
ftr-403	409	13	to	to	ADP
ftr-403	409	14	the	the	DET
ftr-403	409	15	issue	issue	NOUN
ftr-403	409	16	posed	pose	VERB
ftr-403	409	17	by	by	ADP
ftr-403	409	18	examples	example	NOUN
ftr-403	409	19	1	1	NUM
ftr-403	409	20	and	and	CCONJ
ftr-403	409	21	2	2	NUM
ftr-403	409	22	.	.	PUNCT
ftr-403	409	23	by	by	ADP
ftr-403	409	24	statute	statute	NOUN
ftr-403	409	25	or	or	CCONJ
ftr-403	409	26	regulations	regulation	NOUN
ftr-403	409	27	,	,	PUNCT
ftr-403	409	28	congress	congress	PROPN
ftr-403	409	29	or	or	CCONJ
ftr-403	409	30	the	the	DET
ftr-403	409	31	treasury	treasury	NOUN
ftr-403	409	32	might	might	AUX
ftr-403	409	33	provide	provide	VERB
ftr-403	409	34	that	that	PRON
ftr-403	409	35	for	for	ADP
ftr-403	409	36	purposes	purpose	NOUN
ftr-403	409	37	of	of	ADP
ftr-403	409	38	the	the	DET
ftr-403	409	39	statutory	statutory	ADJ
ftr-403	409	40	same	same	ADJ
ftr-403	409	41	-	-	PUNCT
ftr-403	409	42	country	country	NOUN
ftr-403	409	43	exclusions	exclusion	NOUN
ftr-403	409	44	,	,	PUNCT
ftr-403	409	45	the	the	DET
ftr-403	409	46	term	term	NOUN
ftr-403	409	47	“	"	PUNCT
ftr-403	409	48	a	a	DET
ftr-403	409	49	corporation	corporation	NOUN
ftr-403	409	50	created	create	VERB
ftr-403	409	51	or	or	CCONJ
ftr-403	409	52	organized	organize	VERB
ftr-403	409	53	under	under	ADP
ftr-403	409	54	the	the	DET
ftr-403	409	55	laws	law	NOUN
ftr-403	409	56	of	of	ADP
ftr-403	409	57	the65	the65	ADJ
ftr-403	409	58	same	same	ADJ
ftr-403	409	59	foreign	foreign	ADJ
ftr-403	409	60	country	country	NOUN
ftr-403	409	61	”	"	PUNCT
ftr-403	409	62	only	only	ADV
ftr-403	409	63	includes	include	VERB
ftr-403	409	64	an	an	DET
ftr-403	409	65	entity	entity	NOUN
ftr-403	409	66	that	that	PRON
ftr-403	409	67	is	be	AUX
ftr-403	409	68	a	a	DET
ftr-403	409	69	corporation	corporation	NOUN
ftr-403	409	70	for	for	ADP
ftr-403	409	71	purposes	purpose	NOUN
ftr-403	409	72	of	of	ADP
ftr-403	409	73	the	the	DET
ftr-403	409	74	tax	tax	NOUN
ftr-403	409	75	laws	law	NOUN
ftr-403	409	76	of	of	ADP
ftr-403	409	77	both	both	CCONJ
ftr-403	409	78	the	the	DET
ftr-403	409	79	united	united	PROPN
ftr-403	409	80	states	states	PROPN
ftr-403	409	81	and	and	CCONJ
ftr-403	409	82	that	that	SCONJ
ftr-403	409	83	“	"	PUNCT
ftr-403	409	84	same	same	ADJ
ftr-403	409	85	foreign	foreign	ADJ
ftr-403	409	86	country	country	NOUN
ftr-403	409	87	.	.	PUNCT
ftr-403	409	88	”	"	PUNCT
ftr-403	410	1	this	this	DET
ftr-403	410	2	rule	rule	NOUN
ftr-403	410	3	would	would	AUX
ftr-403	410	4	deny	deny	VERB
ftr-403	410	5	the	the	DET
ftr-403	410	6	same	same	ADJ
ftr-403	410	7	-	-	PUNCT
ftr-403	410	8	country	country	NOUN
ftr-403	410	9	exclusion	exclusion	NOUN
ftr-403	410	10	in	in	ADP
ftr-403	410	11	example	example	NOUN
ftr-403	410	12	3	3	NUM
ftr-403	410	13	,	,	PUNCT
ftr-403	410	14	where	where	SCONJ
ftr-403	410	15	prs	prs	NOUN
ftr-403	410	16	,	,	PUNCT
ftr-403	410	17	an	an	DET
ftr-403	410	18	entity	entity	NOUN
ftr-403	410	19	treated	treat	VERB
ftr-403	410	20	as	as	ADP
ftr-403	410	21	a	a	DET
ftr-403	410	22	partnership	partnership	NOUN
ftr-403	410	23	for	for	ADP
ftr-403	410	24	foreign	foreign	ADJ
ftr-403	410	25	tax	tax	NOUN
ftr-403	410	26	purposes	purpose	NOUN
ftr-403	410	27	but	but	CCONJ
ftr-403	410	28	as	as	ADP
ftr-403	410	29	a	a	DET
ftr-403	410	30	corporation	corporation	NOUN
ftr-403	410	31	for	for	ADP
ftr-403	410	32	u.s	u.s	PROPN
ftr-403	410	33	.	.	PROPN
ftr-403	410	34	tax	tax	NOUN
ftr-403	410	35	purposes	purpose	NOUN
ftr-403	410	36	,	,	PUNCT
ftr-403	410	37	receives	receive	VERB
ftr-403	410	38	interest	interest	NOUN
ftr-403	410	39	income	income	NOUN
ftr-403	410	40	from	from	ADP
ftr-403	410	41	a	a	DET
ftr-403	410	42	related	relate	VERB
ftr-403	410	43	corporation	corporation	NOUN
ftr-403	410	44	organized	organize	VERB
ftr-403	410	45	under	under	ADP
ftr-403	410	46	the	the	DET
ftr-403	410	47	laws	law	NOUN
ftr-403	410	48	of	of	ADP
ftr-403	410	49	the	the	DET
ftr-403	410	50	same	same	ADJ
ftr-403	410	51	foreign	foreign	ADJ
ftr-403	410	52	country	country	NOUN
ftr-403	410	53	.	.	PUNCT
ftr-403	411	1	without	without	ADP
ftr-403	411	2	the	the	DET
ftr-403	411	3	benefit	benefit	NOUN
ftr-403	411	4	of	of	ADP
ftr-403	411	5	the	the	DET
ftr-403	411	6	exclusion	exclusion	NOUN
ftr-403	411	7	,	,	PUNCT
ftr-403	411	8	the	the	DET
ftr-403	411	9	interest	interest	NOUN
ftr-403	411	10	would	would	AUX
ftr-403	411	11	be	be	AUX
ftr-403	411	12	fphc	fphc	ADJ
ftr-403	411	13	income	income	NOUN
ftr-403	411	14	and	and	CCONJ
ftr-403	411	15	therefore	therefore	ADV
ftr-403	411	16	potentially	potentially	ADV
ftr-403	411	17	subpart	subpart	NOUN
ftr-403	411	18	f	f	PROPN
ftr-403	411	19	income	income	NOUN
ftr-403	411	20	.	.	PUNCT
ftr-403	412	1	regulations	regulation	NOUN
ftr-403	412	2	adopting	adopt	VERB
ftr-403	412	3	this	this	DET
ftr-403	412	4	solution	solution	NOUN
ftr-403	412	5	might	might	AUX
ftr-403	412	6	be	be	AUX
ftr-403	412	7	attacked	attack	VERB
ftr-403	412	8	on	on	ADP
ftr-403	412	9	the	the	DET
ftr-403	412	10	ground	ground	NOUN
ftr-403	412	11	that	that	SCONJ
ftr-403	412	12	the	the	DET
ftr-403	412	13	definitions	definition	NOUN
ftr-403	412	14	prescribed	prescribe	VERB
ftr-403	412	15	by	by	ADP
ftr-403	412	16	section	section	NOUN
ftr-403	412	17	7701(a	7701(a	NOUN
ftr-403	412	18	)	)	PUNCT
ftr-403	412	19	,	,	PUNCT
ftr-403	412	20	including	include	VERB
ftr-403	412	21	the	the	DET
ftr-403	412	22	definition	definition	NOUN
ftr-403	412	23	of	of	ADP
ftr-403	412	24	“	"	PUNCT
ftr-403	412	25	corporation	corporation	NOUN
ftr-403	412	26	”	"	PUNCT
ftr-403	412	27	under	under	ADP
ftr-403	412	28	which	which	PRON
ftr-403	412	29	the	the	DET
ftr-403	412	30	check	check	VERB
ftr-403	412	31	-	-	PUNCT
ftr-403	412	32	the	the	DET
ftr-403	412	33	-	-	PUNCT
ftr-403	412	34	box	box	NOUN
ftr-403	412	35	rules	rule	NOUN
ftr-403	412	36	were	be	AUX
ftr-403	412	37	adopted	adopt	VERB
ftr-403	412	38	,	,	PUNCT
ftr-403	412	39	apply	apply	VERB
ftr-403	412	40	wherever	wherever	SCONJ
ftr-403	412	41	the	the	DET
ftr-403	412	42	defined	define	VERB
ftr-403	412	43	terms	term	NOUN
ftr-403	412	44	are	be	AUX
ftr-403	412	45	“	"	PUNCT
ftr-403	412	46	used	use	VERB
ftr-403	412	47	in	in	ADP
ftr-403	412	48	this	this	DET
ftr-403	412	49	title	title	NOUN
ftr-403	412	50	”	"	PUNCT
ftr-403	412	51	(	(	PUNCT
ftr-403	412	52	title	title	NOUN
ftr-403	412	53	26	26	NUM
ftr-403	412	54	of	of	ADP
ftr-403	412	55	the	the	DET
ftr-403	412	56	united	united	PROPN
ftr-403	412	57	states	states	PROPN
ftr-403	412	58	code	code	PROPN
ftr-403	412	59	,	,	PUNCT
ftr-403	412	60	the	the	DET
ftr-403	412	61	internal	internal	ADJ
ftr-403	412	62	revenue	revenue	NOUN
ftr-403	412	63	code	code	PROPN
ftr-403	412	64	)	)	PUNCT
ftr-403	412	65	,	,	PUNCT
ftr-403	412	66	except	except	SCONJ
ftr-403	412	67	“	"	PUNCT
ftr-403	412	68	where	where	SCONJ
ftr-403	412	69	.	.	PUNCT
ftr-403	412	70	.	.	PUNCT
ftr-403	412	71	.	.	PUNCT
ftr-403	413	1	otherwise	otherwise	ADV
ftr-403	413	2	distinctly	distinctly	ADV
ftr-403	413	3	expressed	express	VERB
ftr-403	413	4	or	or	CCONJ
ftr-403	413	5	manifestly	manifestly	ADV
ftr-403	413	6	incompatible	incompatible	ADJ
ftr-403	413	7	with	with	ADP
ftr-403	413	8	the	the	DET
ftr-403	413	9	intent	intent	NOUN
ftr-403	413	10	thereof	thereof	ADV
ftr-403	413	11	.	.	PUNCT
ftr-403	413	12	.	.	PUNCT
ftr-403	413	13	.	.	PUNCT
ftr-403	413	14	”	"	PUNCT
ftr-403	414	1	nothing	nothing	PRON
ftr-403	414	2	in	in	ADP
ftr-403	414	3	the	the	DET
ftr-403	414	4	statutory	statutory	ADJ
ftr-403	414	5	same	same	ADJ
ftr-403	414	6	-	-	PUNCT
ftr-403	414	7	country	country	NOUN
ftr-403	414	8	rules	rule	NOUN
ftr-403	414	9	“	"	PUNCT
ftr-403	414	10	distinctly	distinctly	ADV
ftr-403	414	11	express[es	express[es	PROPN
ftr-403	414	12	]	]	PUNCT
ftr-403	414	13	”	"	PUNCT
ftr-403	414	14	an	an	DET
ftr-403	414	15	intention	intention	NOUN
ftr-403	414	16	that	that	SCONJ
ftr-403	414	17	the	the	DET
ftr-403	414	18	section	section	NOUN
ftr-403	414	19	7701(a	7701(a	NOUN
ftr-403	414	20	)	)	PUNCT
ftr-403	414	21	definition	definition	NOUN
ftr-403	414	22	of	of	ADP
ftr-403	414	23	“	"	PUNCT
ftr-403	414	24	corporation	corporation	NOUN
ftr-403	414	25	”	"	PUNCT
ftr-403	414	26	should	should	AUX
ftr-403	414	27	not	not	PART
ftr-403	414	28	apply	apply	VERB
ftr-403	414	29	.	.	PUNCT
ftr-403	415	1	arguably	arguably	ADV
ftr-403	415	2	,	,	PUNCT
ftr-403	415	3	applying	apply	VERB
ftr-403	415	4	the	the	DET
ftr-403	415	5	same	same	ADJ
ftr-403	415	6	-	-	PUNCT
ftr-403	415	7	country	country	NOUN
ftr-403	415	8	rules	rule	NOUN
ftr-403	415	9	with	with	ADP
ftr-403	415	10	the	the	DET
ftr-403	415	11	section	section	NOUN
ftr-403	415	12	7701(a	7701(a	NOUN
ftr-403	415	13	)	)	PUNCT
ftr-403	415	14	definition	definition	NOUN
ftr-403	415	15	,	,	PUNCT
ftr-403	415	16	which	which	PRON
ftr-403	415	17	makes	make	VERB
ftr-403	415	18	no	no	DET
ftr-403	415	19	reference	reference	NOUN
ftr-403	415	20	to	to	ADP
ftr-403	415	21	an	an	DET
ftr-403	415	22	entity	entity	NOUN
ftr-403	415	23	’s	’s	PART
ftr-403	415	24	status	status	NOUN
ftr-403	415	25	under	under	ADP
ftr-403	415	26	foreign	foreign	ADJ
ftr-403	415	27	tax	tax	NOUN
ftr-403	415	28	law	law	NOUN
ftr-403	415	29	,	,	PUNCT
ftr-403	415	30	is	be	AUX
ftr-403	415	31	not	not	PART
ftr-403	415	32	“	"	PUNCT
ftr-403	415	33	manifestly	manifestly	ADV
ftr-403	415	34	incompatible	incompatible	ADJ
ftr-403	415	35	”	"	PUNCT
ftr-403	415	36	with	with	ADP
ftr-403	415	37	the	the	DET
ftr-403	415	38	rules	rule	NOUN
ftr-403	415	39	’	'	PUNCT
ftr-403	415	40	intent	intent	NOUN
ftr-403	415	41	.	.	PUNCT
ftr-403	416	1	if	if	SCONJ
ftr-403	416	2	so	so	ADV
ftr-403	416	3	,	,	PUNCT
ftr-403	416	4	a	a	DET
ftr-403	416	5	special	special	ADJ
ftr-403	416	6	definition	definition	NOUN
ftr-403	416	7	of	of	ADP
ftr-403	416	8	“	"	PUNCT
ftr-403	416	9	corporation	corporation	NOUN
ftr-403	416	10	”	"	PUNCT
ftr-403	416	11	for	for	ADP
ftr-403	416	12	purposes	purpose	NOUN
ftr-403	416	13	of	of	ADP
ftr-403	416	14	those	those	DET
ftr-403	416	15	rules	rule	NOUN
ftr-403	416	16	contradicts	contradict	VERB
ftr-403	416	17	section	section	NOUN
ftr-403	416	18	7701(a	7701(a	NOUN
ftr-403	416	19	)	)	PUNCT
ftr-403	416	20	.	.	PUNCT
ftr-403	417	1	although	although	SCONJ
ftr-403	417	2	congress	congress	PROPN
ftr-403	417	3	did	do	AUX
ftr-403	417	4	not	not	PART
ftr-403	417	5	spell	spell	VERB
ftr-403	417	6	out	out	ADP
ftr-403	417	7	its	its	PRON
ftr-403	417	8	reasons	reason	NOUN
ftr-403	417	9	for	for	ADP
ftr-403	417	10	including	include	VERB
ftr-403	417	11	the	the	DET
ftr-403	417	12	samecountry	samecountry	NOUN
ftr-403	417	13	rules	rule	VERB
ftr-403	417	14	in	in	ADP
ftr-403	417	15	subpart	subpart	PROPN
ftr-403	417	16	f	f	PROPN
ftr-403	417	17	,	,	PUNCT
ftr-403	417	18	the	the	DET
ftr-403	417	19	policy	policy	NOUN
ftr-403	417	20	most	most	ADV
ftr-403	417	21	readily	readily	ADV
ftr-403	417	22	inferred	infer	VERB
ftr-403	417	23	from	from	ADP
ftr-403	417	24	the	the	DET
ftr-403	417	25	rules	rule	NOUN
ftr-403	417	26	supports	support	VERB
ftr-403	417	27	a	a	DET
ftr-403	417	28	regulation	regulation	NOUN
ftr-403	417	29	adopting	adopt	VERB
ftr-403	417	30	the	the	DET
ftr-403	417	31	suggested	suggest	VERB
ftr-403	417	32	rule	rule	NOUN
ftr-403	417	33	.	.	PUNCT
ftr-403	418	1	congress	congress	PROPN
ftr-403	418	2	probably	probably	ADV
ftr-403	418	3	assumed	assume	VERB
ftr-403	418	4	that	that	SCONJ
ftr-403	418	5	if	if	SCONJ
ftr-403	418	6	a	a	DET
ftr-403	418	7	corporation	corporation	NOUN
ftr-403	418	8	is	be	AUX
ftr-403	418	9	organized	organize	VERB
ftr-403	418	10	in	in	ADP
ftr-403	418	11	a	a	DET
ftr-403	418	12	country	country	NOUN
ftr-403	418	13	in	in	ADP
ftr-403	418	14	which	which	PRON
ftr-403	418	15	it	it	PRON
ftr-403	418	16	carries	carry	VERB
ftr-403	418	17	on	on	ADP
ftr-403	418	18	a	a	DET
ftr-403	418	19	trade	trade	NOUN
ftr-403	418	20	or	or	CCONJ
ftr-403	418	21	business	business	NOUN
ftr-403	418	22	or	or	CCONJ
ftr-403	418	23	in	in	ADP
ftr-403	418	24	which	which	PRON
ftr-403	418	25	it	it	PRON
ftr-403	418	26	uses	use	VERB
ftr-403	418	27	intellectual	intellectual	ADJ
ftr-403	418	28	property	property	NOUN
ftr-403	418	29	and	and	CCONJ
ftr-403	418	30	pays	pay	VERB
ftr-403	418	31	dividends	dividend	NOUN
ftr-403	418	32	,	,	PUNCT
ftr-403	418	33	interest	interest	NOUN
ftr-403	418	34	,	,	PUNCT
ftr-403	418	35	2005	2005	NUM
ftr-403	418	36	]	]	PUNCT
ftr-403	418	37	whatever	whatever	PRON
ftr-403	418	38	happened	happen	VERB
ftr-403	418	39	to	to	PART
ftr-403	418	40	subpart	subpart	VERB
ftr-403	418	41	f	f	PROPN
ftr-403	418	42	?	?	PROPN
ftr-403	418	43	207	207	NUM
ftr-403	418	44	66	66	NUM
ftr-403	418	45	.	.	PUNCT
ftr-403	419	1	chevron	chevron	PROPN
ftr-403	419	2	usa	usa	PROPN
ftr-403	419	3	,	,	PUNCT
ftr-403	419	4	inc	inc	PROPN
ftr-403	419	5	.	.	PROPN
ftr-403	420	1	v.	v.	ADP
ftr-403	420	2	natural	natural	ADJ
ftr-403	420	3	resources	resource	NOUN
ftr-403	420	4	defense	defense	PROPN
ftr-403	420	5	council	council	PROPN
ftr-403	420	6	,	,	PUNCT
ftr-403	420	7	inc	inc	PROPN
ftr-403	420	8	.	.	PROPN
ftr-403	420	9	,	,	PUNCT
ftr-403	420	10	467	467	NUM
ftr-403	420	11	us	us	PROPN
ftr-403	420	12	837	837	NUM
ftr-403	420	13	,	,	PUNCT
ftr-403	420	14	844	844	NUM
ftr-403	420	15	(	(	PUNCT
ftr-403	420	16	1984	1984	NUM
ftr-403	420	17	)	)	PUNCT
ftr-403	420	18	.	.	PUNCT
ftr-403	421	1	67	67	NUM
ftr-403	421	2	.	.	PUNCT
ftr-403	422	1	bankers	bankers	PROPN
ftr-403	422	2	life	life	PROPN
ftr-403	422	3	&	&	CCONJ
ftr-403	422	4	cas	cas	PROPN
ftr-403	422	5	.	.	PROPN
ftr-403	422	6	co.	co.	PROPN
ftr-403	423	1	v.	v.	CCONJ
ftr-403	423	2	u.s	u.s	PROPN
ftr-403	423	3	.	.	PROPN
ftr-403	423	4	,	,	PUNCT
ftr-403	423	5	142	142	NUM
ftr-403	423	6	f3d	f3d	NOUN
ftr-403	423	7	973	973	NUM
ftr-403	423	8	,	,	PUNCT
ftr-403	423	9	983	983	NUM
ftr-403	423	10	(	(	PUNCT
ftr-403	423	11	7th	7th	ADJ
ftr-403	423	12	cir	cir	NOUN
ftr-403	423	13	.	.	PUNCT
ftr-403	423	14	1998	1998	NUM
ftr-403	423	15	)	)	PUNCT
ftr-403	423	16	.	.	PUNCT
ftr-403	424	1	68	68	NUM
ftr-403	424	2	.	.	PUNCT
ftr-403	425	1	i	i	PRON
ftr-403	425	2	d.	d.	PROPN
ftr-403	425	3	at	at	ADP
ftr-403	425	4	983	983	NUM
ftr-403	425	5	.	.	PUNCT
ftr-403	426	1	rents	rent	NOUN
ftr-403	426	2	,	,	PUNCT
ftr-403	426	3	or	or	CCONJ
ftr-403	426	4	royalties	royalty	NOUN
ftr-403	426	5	to	to	ADP
ftr-403	426	6	a	a	DET
ftr-403	426	7	related	related	ADJ
ftr-403	426	8	cfc	cfc	NOUN
ftr-403	426	9	organized	organize	VERB
ftr-403	426	10	under	under	ADP
ftr-403	426	11	the	the	DET
ftr-403	426	12	laws	law	NOUN
ftr-403	426	13	of	of	ADP
ftr-403	426	14	the	the	DET
ftr-403	426	15	same	same	ADJ
ftr-403	426	16	country	country	NOUN
ftr-403	426	17	,	,	PUNCT
ftr-403	426	18	the	the	DET
ftr-403	426	19	recipient	recipient	NOUN
ftr-403	426	20	will	will	AUX
ftr-403	426	21	likely	likely	ADV
ftr-403	426	22	be	be	AUX
ftr-403	426	23	subject	subject	ADJ
ftr-403	426	24	to	to	ADP
ftr-403	426	25	the	the	DET
ftr-403	426	26	same	same	ADJ
ftr-403	426	27	regime	regime	NOUN
ftr-403	426	28	of	of	ADP
ftr-403	426	29	residence	residence	NOUN
ftr-403	426	30	taxation	taxation	NOUN
ftr-403	426	31	with	with	ADP
ftr-403	426	32	respect	respect	NOUN
ftr-403	426	33	to	to	ADP
ftr-403	426	34	the	the	DET
ftr-403	426	35	payment	payment	NOUN
ftr-403	426	36	as	as	SCONJ
ftr-403	426	37	is	be	AUX
ftr-403	426	38	the	the	DET
ftr-403	426	39	payor	payor	NOUN
ftr-403	426	40	with	with	ADP
ftr-403	426	41	respect	respect	NOUN
ftr-403	426	42	to	to	ADP
ftr-403	426	43	its	its	PRON
ftr-403	426	44	business	business	NOUN
ftr-403	426	45	income	income	NOUN
ftr-403	426	46	.	.	PUNCT
ftr-403	427	1	if	if	SCONJ
ftr-403	427	2	the	the	DET
ftr-403	427	3	country	country	NOUN
ftr-403	427	4	taxes	tax	VERB
ftr-403	427	5	both	both	CCONJ
ftr-403	427	6	the	the	DET
ftr-403	427	7	payor	payor	NOUN
ftr-403	427	8	and	and	CCONJ
ftr-403	427	9	payee	payee	NOUN
ftr-403	427	10	on	on	ADP
ftr-403	427	11	a	a	DET
ftr-403	427	12	residence	residence	NOUN
ftr-403	427	13	basis	basis	NOUN
ftr-403	427	14	with	with	ADP
ftr-403	427	15	respect	respect	NOUN
ftr-403	427	16	to	to	ADP
ftr-403	427	17	the	the	DET
ftr-403	427	18	item	item	NOUN
ftr-403	427	19	,	,	PUNCT
ftr-403	427	20	a	a	DET
ftr-403	427	21	low	low	ADJ
ftr-403	427	22	effective	effective	ADJ
ftr-403	427	23	rate	rate	NOUN
ftr-403	427	24	of	of	ADP
ftr-403	427	25	tax	tax	NOUN
ftr-403	427	26	on	on	ADP
ftr-403	427	27	the	the	DET
ftr-403	427	28	item	item	NOUN
ftr-403	427	29	can	can	AUX
ftr-403	427	30	be	be	AUX
ftr-403	427	31	explained	explain	VERB
ftr-403	427	32	as	as	ADP
ftr-403	427	33	a	a	DET
ftr-403	427	34	result	result	NOUN
ftr-403	427	35	of	of	ADP
ftr-403	427	36	doing	do	VERB
ftr-403	427	37	business	business	NOUN
ftr-403	427	38	in	in	ADP
ftr-403	427	39	a	a	DET
ftr-403	427	40	low	low	ADJ
ftr-403	427	41	-	-	PUNCT
ftr-403	427	42	tax	tax	NOUN
ftr-403	427	43	country	country	NOUN
ftr-403	427	44	,	,	PUNCT
ftr-403	427	45	not	not	PART
ftr-403	427	46	as	as	ADP
ftr-403	427	47	an	an	DET
ftr-403	427	48	exploitation	exploitation	NOUN
ftr-403	427	49	of	of	ADP
ftr-403	427	50	a	a	DET
ftr-403	427	51	tax	tax	NOUN
ftr-403	427	52	haven	haven	NOUN
ftr-403	427	53	device	device	NOUN
ftr-403	427	54	.	.	PUNCT
ftr-403	428	1	however	however	ADV
ftr-403	428	2	,	,	PUNCT
ftr-403	428	3	this	this	DET
ftr-403	428	4	assumption	assumption	NOUN
ftr-403	428	5	holds	hold	VERB
ftr-403	428	6	true	true	ADJ
ftr-403	428	7	only	only	ADV
ftr-403	428	8	if	if	SCONJ
ftr-403	428	9	the	the	DET
ftr-403	428	10	“	"	PUNCT
ftr-403	428	11	same	same	ADJ
ftr-403	428	12	country	country	NOUN
ftr-403	428	13	”	"	PUNCT
ftr-403	428	14	taxes	taxis	NOUN
ftr-403	428	15	the	the	DET
ftr-403	428	16	recipient	recipient	NOUN
ftr-403	428	17	cfc	cfc	NOUN
ftr-403	428	18	as	as	ADP
ftr-403	428	19	a	a	DET
ftr-403	428	20	corporation	corporation	NOUN
ftr-403	428	21	.	.	PUNCT
ftr-403	429	1	the	the	DET
ftr-403	429	2	assumption	assumption	NOUN
ftr-403	429	3	is	be	AUX
ftr-403	429	4	contrary	contrary	ADJ
ftr-403	429	5	to	to	PART
ftr-403	429	6	fact	fact	NOUN
ftr-403	429	7	if	if	SCONJ
ftr-403	429	8	the	the	DET
ftr-403	429	9	recipient	recipient	NOUN
ftr-403	429	10	is	be	AUX
ftr-403	429	11	a	a	DET
ftr-403	429	12	partnership	partnership	NOUN
ftr-403	429	13	under	under	ADP
ftr-403	429	14	the	the	DET
ftr-403	429	15	tax	tax	NOUN
ftr-403	429	16	laws	law	NOUN
ftr-403	429	17	of	of	ADP
ftr-403	429	18	that	that	DET
ftr-403	429	19	country	country	NOUN
ftr-403	429	20	and	and	CCONJ
ftr-403	429	21	its	its	PRON
ftr-403	429	22	partners	partner	NOUN
ftr-403	429	23	are	be	AUX
ftr-403	429	24	not	not	PART
ftr-403	429	25	residents	resident	NOUN
ftr-403	429	26	of	of	ADP
ftr-403	429	27	the	the	DET
ftr-403	429	28	country	country	NOUN
ftr-403	429	29	and	and	CCONJ
ftr-403	429	30	are	be	AUX
ftr-403	429	31	therefore	therefore	ADV
ftr-403	429	32	not	not	PART
ftr-403	429	33	subject	subject	ADJ
ftr-403	429	34	to	to	ADP
ftr-403	429	35	residence	residence	NOUN
ftr-403	429	36	taxation	taxation	NOUN
ftr-403	429	37	in	in	ADP
ftr-403	429	38	the	the	DET
ftr-403	429	39	country	country	NOUN
ftr-403	429	40	.	.	PUNCT
ftr-403	430	1	in	in	ADP
ftr-403	430	2	that	that	DET
ftr-403	430	3	case	case	NOUN
ftr-403	430	4	,	,	PUNCT
ftr-403	430	5	treating	treat	VERB
ftr-403	430	6	the	the	DET
ftr-403	430	7	cfc	cfc	NOUN
ftr-403	430	8	as	as	ADP
ftr-403	430	9	a	a	DET
ftr-403	430	10	“	"	PUNCT
ftr-403	430	11	corporation	corporation	NOUN
ftr-403	430	12	”	"	PUNCT
ftr-403	430	13	for	for	ADP
ftr-403	430	14	purposes	purpose	NOUN
ftr-403	430	15	of	of	ADP
ftr-403	430	16	the	the	DET
ftr-403	430	17	same	same	ADJ
ftr-403	430	18	-	-	PUNCT
ftr-403	430	19	country	country	NOUN
ftr-403	430	20	exclusions	exclusion	NOUN
ftr-403	430	21	is	be	AUX
ftr-403	430	22	“	"	PUNCT
ftr-403	430	23	incompatible	incompatible	ADJ
ftr-403	430	24	with	with	ADP
ftr-403	430	25	the	the	DET
ftr-403	430	26	intent	intent	NOUN
ftr-403	430	27	”	"	PUNCT
ftr-403	430	28	of	of	ADP
ftr-403	430	29	the	the	DET
ftr-403	430	30	exclusions	exclusion	NOUN
ftr-403	430	31	.	.	PUNCT
ftr-403	431	1	whether	whether	SCONJ
ftr-403	431	2	the	the	DET
ftr-403	431	3	section	section	NOUN
ftr-403	431	4	7701(a	7701(a	NOUN
ftr-403	431	5	)	)	PUNCT
ftr-403	431	6	definition	definition	NOUN
ftr-403	431	7	of	of	ADP
ftr-403	431	8	“	"	PUNCT
ftr-403	431	9	corporation	corporation	NOUN
ftr-403	431	10	”	"	PUNCT
ftr-403	431	11	is	be	AUX
ftr-403	431	12	,	,	PUNCT
ftr-403	431	13	in	in	ADP
ftr-403	431	14	this	this	DET
ftr-403	431	15	context	context	NOUN
ftr-403	431	16	,	,	PUNCT
ftr-403	431	17	“	"	PUNCT
ftr-403	431	18	manifestly	manifestly	ADV
ftr-403	431	19	incompatible	incompatible	ADJ
ftr-403	431	20	”	"	PUNCT
ftr-403	431	21	with	with	ADP
ftr-403	431	22	the	the	DET
ftr-403	431	23	intent	intent	NOUN
ftr-403	431	24	of	of	ADP
ftr-403	431	25	the	the	DET
ftr-403	431	26	exclusions	exclusion	NOUN
ftr-403	431	27	is	be	AUX
ftr-403	431	28	perhaps	perhaps	ADV
ftr-403	431	29	a	a	DET
ftr-403	431	30	matter	matter	NOUN
ftr-403	431	31	of	of	ADP
ftr-403	431	32	judgment	judgment	NOUN
ftr-403	431	33	.	.	PUNCT
ftr-403	432	1	the	the	DET
ftr-403	432	2	courts	court	NOUN
ftr-403	432	3	,	,	PUNCT
ftr-403	432	4	however	however	ADV
ftr-403	432	5	,	,	PUNCT
ftr-403	432	6	traditionally	traditionally	ADV
ftr-403	432	7	defer	defer	VERB
ftr-403	432	8	to	to	ADP
ftr-403	432	9	the	the	DET
ftr-403	432	10	treasury	treasury	NOUN
ftr-403	432	11	’s	’s	PART
ftr-403	432	12	judgment	judgment	NOUN
ftr-403	432	13	on	on	ADP
ftr-403	432	14	issues	issue	NOUN
ftr-403	432	15	addressed	address	VERB
ftr-403	432	16	by	by	ADP
ftr-403	432	17	regulations	regulation	NOUN
ftr-403	432	18	on	on	ADP
ftr-403	432	19	which	which	PRON
ftr-403	432	20	competent	competent	ADJ
ftr-403	432	21	analysts	analyst	NOUN
ftr-403	432	22	may	may	AUX
ftr-403	432	23	reasonably	reasonably	ADV
ftr-403	432	24	disagree	disagree	VERB
ftr-403	432	25	.	.	PUNCT
ftr-403	433	1	the	the	DET
ftr-403	433	2	supreme	supreme	PROPN
ftr-403	433	3	court	court	PROPN
ftr-403	433	4	has	have	AUX
ftr-403	433	5	held	hold	VERB
ftr-403	433	6	that	that	SCONJ
ftr-403	433	7	“	"	PUNCT
ftr-403	433	8	a	a	DET
ftr-403	433	9	court	court	NOUN
ftr-403	433	10	may	may	AUX
ftr-403	433	11	not	not	PART
ftr-403	433	12	substitute	substitute	VERB
ftr-403	433	13	its	its	PRON
ftr-403	433	14	own	own	ADJ
ftr-403	433	15	construction	construction	NOUN
ftr-403	433	16	of	of	ADP
ftr-403	433	17	statutory	statutory	ADJ
ftr-403	433	18	provision	provision	NOUN
ftr-403	433	19	for	for	ADP
ftr-403	433	20	a	a	DET
ftr-403	433	21	reasonable	reasonable	ADJ
ftr-403	433	22	interpretation	interpretation	NOUN
ftr-403	433	23	made	make	VERB
ftr-403	433	24	by	by	ADP
ftr-403	433	25	the	the	DET
ftr-403	433	26	administrator	administrator	NOUN
ftr-403	433	27	of	of	ADP
ftr-403	433	28	an	an	DET
ftr-403	433	29	agency	agency	NOUN
ftr-403	433	30	.	.	PUNCT
ftr-403	433	31	”	"	PUNCT
ftr-403	434	1	one	one	NUM
ftr-403	434	2	court	court	NOUN
ftr-403	434	3	has	have	VERB
ftr-403	434	4	said:66	said:66	NUM
ftr-403	434	5	“	"	PUNCT
ftr-403	434	6	if	if	SCONJ
ftr-403	434	7	we	we	PRON
ftr-403	434	8	conclude	conclude	VERB
ftr-403	434	9	the	the	DET
ftr-403	434	10	statute	statute	NOUN
ftr-403	434	11	is	be	AUX
ftr-403	434	12	either	either	CCONJ
ftr-403	434	13	ambiguous	ambiguous	ADJ
ftr-403	434	14	or	or	CCONJ
ftr-403	434	15	silent	silent	ADJ
ftr-403	434	16	on	on	ADP
ftr-403	434	17	the	the	DET
ftr-403	434	18	issue	issue	NOUN
ftr-403	434	19	,	,	PUNCT
ftr-403	434	20	we	we	PRON
ftr-403	434	21	.	.	PUNCT
ftr-403	434	22	.	.	PUNCT
ftr-403	434	23	.	.	PUNCT
ftr-403	435	1	examine	examine	VERB
ftr-403	435	2	the	the	DET
ftr-403	435	3	reasonableness	reasonableness	NOUN
ftr-403	435	4	of	of	ADP
ftr-403	435	5	the	the	DET
ftr-403	435	6	regulation	regulation	NOUN
ftr-403	435	7	.	.	PUNCT
ftr-403	436	1	if	if	SCONJ
ftr-403	436	2	the	the	DET
ftr-403	436	3	regulation	regulation	NOUN
ftr-403	436	4	is	be	AUX
ftr-403	436	5	a	a	DET
ftr-403	436	6	reasonable	reasonable	ADJ
ftr-403	436	7	reading	reading	NOUN
ftr-403	436	8	of	of	ADP
ftr-403	436	9	the	the	DET
ftr-403	436	10	statute	statute	NOUN
ftr-403	436	11	,	,	PUNCT
ftr-403	436	12	we	we	PRON
ftr-403	436	13	give	give	VERB
ftr-403	436	14	deference	deference	NOUN
ftr-403	436	15	to	to	ADP
ftr-403	436	16	the	the	DET
ftr-403	436	17	agency	agency	NOUN
ftr-403	436	18	’s	’s	PART
ftr-403	436	19	interpretation	interpretation	NOUN
ftr-403	436	20	.	.	PUNCT
ftr-403	437	1	”67	”67	PROPN
ftr-403	437	2	however	however	ADV
ftr-403	437	3	,	,	PUNCT
ftr-403	437	4	a	a	DET
ftr-403	437	5	court	court	NOUN
ftr-403	437	6	should	should	AUX
ftr-403	437	7	enter	enter	VERB
ftr-403	437	8	into	into	ADP
ftr-403	437	9	this	this	DET
ftr-403	437	10	inquiry	inquiry	NOUN
ftr-403	437	11	only	only	ADV
ftr-403	437	12	if	if	SCONJ
ftr-403	437	13	“	"	PUNCT
ftr-403	437	14	the	the	DET
ftr-403	437	15	plain	plain	ADJ
ftr-403	437	16	meaning	meaning	NOUN
ftr-403	437	17	of	of	ADP
ftr-403	437	18	the	the	DET
ftr-403	437	19	text	text	NOUN
ftr-403	437	20	.	.	PUNCT
ftr-403	437	21	.	.	PUNCT
ftr-403	438	1	.	.	PUNCT
ftr-403	438	2	supports	support	VERB
ftr-403	438	3	.	.	PUNCT
ftr-403	438	4	.	.	PUNCT
ftr-403	438	5	.	.	PUNCT
ftr-403	439	1	the	the	DET
ftr-403	439	2	regulation	regulation	NOUN
ftr-403	439	3	”	"	PUNCT
ftr-403	439	4	and	and	CCONJ
ftr-403	439	5	should	should	AUX
ftr-403	439	6	find	find	VERB
ftr-403	439	7	a	a	DET
ftr-403	439	8	regulation	regulation	NOUN
ftr-403	439	9	invalid	invalid	ADJ
ftr-403	439	10	if	if	SCONJ
ftr-403	439	11	the	the	DET
ftr-403	439	12	plain	plain	ADJ
ftr-403	439	13	meaning	meaning	NOUN
ftr-403	439	14	of	of	ADP
ftr-403	439	15	the	the	DET
ftr-403	439	16	text	text	NOUN
ftr-403	439	17	“	"	PUNCT
ftr-403	439	18	opposes	oppose	VERB
ftr-403	439	19	”	"	PUNCT
ftr-403	439	20	the	the	DET
ftr-403	439	21	interpretation	interpretation	NOUN
ftr-403	439	22	prescribed	prescribe	VERB
ftr-403	439	23	by	by	ADP
ftr-403	439	24	the	the	DET
ftr-403	439	25	regulation	regulation	NOUN
ftr-403	439	26	.	.	PUNCT
ftr-403	440	1	arguably	arguably	ADV
ftr-403	440	2	,	,	PUNCT
ftr-403	440	3	the	the	DET
ftr-403	440	4	supreme	supreme	PROPN
ftr-403	440	5	court	court	PROPN
ftr-403	440	6	might	might	AUX
ftr-403	440	7	say	say	VERB
ftr-403	440	8	that68	that68	VERB
ftr-403	440	9	because	because	SCONJ
ftr-403	440	10	the	the	DET
ftr-403	440	11	text	text	NOUN
ftr-403	440	12	of	of	ADP
ftr-403	440	13	the	the	DET
ftr-403	440	14	statutory	statutory	ADJ
ftr-403	440	15	same	same	ADJ
ftr-403	440	16	-	-	PUNCT
ftr-403	440	17	country	country	NOUN
ftr-403	440	18	exclusions	exclusion	NOUN
ftr-403	440	19	provides	provide	VERB
ftr-403	440	20	no	no	DET
ftr-403	440	21	indication	indication	NOUN
ftr-403	440	22	of	of	ADP
ftr-403	440	23	the	the	DET
ftr-403	440	24	underlying	underlie	VERB
ftr-403	440	25	policy	policy	NOUN
ftr-403	440	26	,	,	PUNCT
ftr-403	440	27	the	the	DET
ftr-403	440	28	plain	plain	ADJ
ftr-403	440	29	meaning	meaning	NOUN
ftr-403	440	30	of	of	ADP
ftr-403	440	31	the	the	DET
ftr-403	440	32	statutes	statute	NOUN
ftr-403	440	33	requires	require	VERB
ftr-403	440	34	that	that	SCONJ
ftr-403	440	35	the	the	DET
ftr-403	440	36	exclusions	exclusion	NOUN
ftr-403	440	37	be	be	AUX
ftr-403	440	38	applied	apply	VERB
ftr-403	440	39	with	with	ADP
ftr-403	440	40	the	the	DET
ftr-403	440	41	section	section	NOUN
ftr-403	440	42	7701(a	7701(a	NOUN
ftr-403	440	43	)	)	PUNCT
ftr-403	440	44	definition	definition	NOUN
ftr-403	440	45	of	of	ADP
ftr-403	440	46	“	"	PUNCT
ftr-403	440	47	corporation	corporation	NOUN
ftr-403	440	48	.	.	PUNCT
ftr-403	440	49	”	"	PUNCT
ftr-403	441	1	against	against	ADP
ftr-403	441	2	this	this	DET
ftr-403	441	3	argument	argument	NOUN
ftr-403	441	4	,	,	PUNCT
ftr-403	441	5	it	it	PRON
ftr-403	441	6	might	might	AUX
ftr-403	441	7	be	be	AUX
ftr-403	441	8	noted	note	VERB
ftr-403	441	9	that	that	SCONJ
ftr-403	441	10	the	the	DET
ftr-403	441	11	words	word	NOUN
ftr-403	441	12	in	in	ADP
ftr-403	441	13	section	section	NOUN
ftr-403	441	14	7701(a	7701(a	NOUN
ftr-403	441	15	)	)	PUNCT
ftr-403	441	16	,	,	PUNCT
ftr-403	441	17	“	"	PUNCT
ftr-403	441	18	manifestly	manifestly	ADV
ftr-403	441	19	incompatible	incompatible	ADJ
ftr-403	441	20	with	with	ADP
ftr-403	441	21	the	the	DET
ftr-403	441	22	intent	intent	NOUN
ftr-403	441	23	,	,	PUNCT
ftr-403	441	24	”	"	PUNCT
ftr-403	441	25	indicates	indicate	VERB
ftr-403	441	26	that	that	SCONJ
ftr-403	441	27	congress	congress	PROPN
ftr-403	441	28	wanted	want	VERB
ftr-403	441	29	purpose	purpose	NOUN
ftr-403	441	30	to	to	PART
ftr-403	441	31	play	play	VERB
ftr-403	441	32	a	a	DET
ftr-403	441	33	larger	large	ADJ
ftr-403	441	34	role	role	NOUN
ftr-403	441	35	than	than	SCONJ
ftr-403	441	36	would	would	AUX
ftr-403	441	37	be	be	AUX
ftr-403	441	38	the	the	DET
ftr-403	441	39	case	case	NOUN
ftr-403	441	40	under	under	ADP
ftr-403	441	41	a	a	DET
ftr-403	441	42	“	"	PUNCT
ftr-403	441	43	plain	plain	ADJ
ftr-403	441	44	meaning	meaning	NOUN
ftr-403	441	45	”	"	PUNCT
ftr-403	441	46	inquiry	inquiry	NOUN
ftr-403	441	47	.	.	PUNCT
ftr-403	442	1	if	if	SCONJ
ftr-403	442	2	the	the	DET
ftr-403	442	3	treasury	treasury	NOUN
ftr-403	442	4	considers	consider	VERB
ftr-403	442	5	the	the	DET
ftr-403	442	6	risk	risk	NOUN
ftr-403	442	7	of	of	ADP
ftr-403	442	8	the	the	DET
ftr-403	442	9	suggested	suggest	VERB
ftr-403	442	10	regulation	regulation	NOUN
ftr-403	442	11	being	be	AUX
ftr-403	442	12	held	hold	VERB
ftr-403	442	13	contrary	contrary	ADV
ftr-403	442	14	to	to	ADP
ftr-403	442	15	the	the	DET
ftr-403	442	16	plain	plain	ADJ
ftr-403	442	17	meaning	meaning	NOUN
ftr-403	442	18	of	of	ADP
ftr-403	442	19	the	the	DET
ftr-403	442	20	statutory	statutory	ADJ
ftr-403	442	21	text	text	NOUN
ftr-403	442	22	to	to	PART
ftr-403	442	23	be	be	AUX
ftr-403	442	24	unacceptably	unacceptably	ADV
ftr-403	442	25	high	high	ADJ
ftr-403	442	26	,	,	PUNCT
ftr-403	442	27	it	it	PRON
ftr-403	442	28	should	should	AUX
ftr-403	442	29	ask	ask	VERB
ftr-403	442	30	congress	congress	PROPN
ftr-403	442	31	for	for	ADP
ftr-403	442	32	legislation	legislation	NOUN
ftr-403	442	33	adopting	adopt	VERB
ftr-403	442	34	the	the	DET
ftr-403	442	35	rule	rule	NOUN
ftr-403	442	36	.	.	PUNCT
ftr-403	443	1	208	208	NUM
ftr-403	443	2	florida	florida	PROPN
ftr-403	443	3	tax	tax	NOUN
ftr-403	444	1	[	[	X
ftr-403	444	2	vol7:3	vol7:3	PROPN
ftr-403	444	3	69	69	NUM
ftr-403	444	4	.	.	PUNCT
ftr-403	445	1	reg	reg	NOUN
ftr-403	445	2	.	.	PUNCT
ftr-403	446	1	§	§	PROPN
ftr-403	446	2	1.901	1.901	NUM
ftr-403	446	3	-	-	SYM
ftr-403	446	4	2(f)(1	2(f)(1	NUM
ftr-403	446	5	)	)	PUNCT
ftr-403	446	6	.	.	PUNCT
ftr-403	447	1	70	70	X
ftr-403	447	2	.	.	X
ftr-403	448	1	see	see	VERB
ftr-403	448	2	mary	mary	PROPN
ftr-403	448	3	c.	c.	PROPN
ftr-403	448	4	bennett	bennett	PROPN
ftr-403	448	5	,	,	PUNCT
ftr-403	448	6	whose	whose	DET
ftr-403	448	7	tax	tax	NOUN
ftr-403	448	8	is	be	AUX
ftr-403	448	9	it	it	PRON
ftr-403	448	10	anyway	anyway	ADV
ftr-403	448	11	?	?	PUNCT
ftr-403	449	1	foreign	foreign	ADJ
ftr-403	449	2	tax	tax	NOUN
ftr-403	449	3	credits	credit	NOUN
ftr-403	449	4	in	in	ADP
ftr-403	449	5	a	a	DET
ftr-403	449	6	check	check	VERB
ftr-403	449	7	-	-	PUNCT
ftr-403	449	8	the	the	DET
ftr-403	449	9	-	-	PUNCT
ftr-403	449	10	box	box	NOUN
ftr-403	449	11	world	world	NOUN
ftr-403	449	12	,	,	PUNCT
ftr-403	449	13	83	83	NUM
ftr-403	449	14	taxes	taxis	NOUN
ftr-403	449	15	35	35	NUM
ftr-403	449	16	(	(	PUNCT
ftr-403	449	17	mar	mar	PROPN
ftr-403	449	18	.	.	PROPN
ftr-403	449	19	2005	2005	NUM
ftr-403	449	20	)	)	PUNCT
ftr-403	449	21	.	.	PUNCT
ftr-403	450	1	71	71	NUM
ftr-403	450	2	.	.	X
ftr-403	450	3	indirect	indirect	ADJ
ftr-403	450	4	ownership	ownership	NOUN
ftr-403	450	5	should	should	AUX
ftr-403	450	6	be	be	AUX
ftr-403	450	7	determined	determine	VERB
ftr-403	450	8	by	by	ADP
ftr-403	450	9	treating	treat	VERB
ftr-403	450	10	interests	interest	NOUN
ftr-403	450	11	owned	own	VERB
ftr-403	450	12	by	by	ADP
ftr-403	450	13	foreign	foreign	ADJ
ftr-403	450	14	entities	entity	NOUN
ftr-403	450	15	as	as	SCONJ
ftr-403	450	16	owned	own	VERB
ftr-403	450	17	ratably	ratably	ADV
ftr-403	450	18	by	by	ADP
ftr-403	450	19	their	their	PRON
ftr-403	450	20	owners	owner	NOUN
ftr-403	450	21	.	.	PUNCT
ftr-403	451	1	see	see	VERB
ftr-403	451	2	irc	irc	PROPN
ftr-403	451	3	§	§	PROPN
ftr-403	451	4	958(a)(2	958(a)(2	NUM
ftr-403	451	5	)	)	PUNCT
ftr-403	451	6	.	.	PUNCT
ftr-403	452	1	3	3	X
ftr-403	452	2	.	.	X
ftr-403	452	3	other	other	ADJ
ftr-403	452	4	check	check	VERB
ftr-403	452	5	-	-	PUNCT
ftr-403	452	6	the	the	DET
ftr-403	452	7	-	-	PUNCT
ftr-403	452	8	box	box	NOUN
ftr-403	452	9	schemes	scheme	NOUN
ftr-403	452	10	the	the	DET
ftr-403	452	11	solutions	solution	NOUN
ftr-403	452	12	suggested	suggest	VERB
ftr-403	452	13	above	above	ADP
ftr-403	452	14	leave	leave	VERB
ftr-403	452	15	one	one	NUM
ftr-403	452	16	significant	significant	ADJ
ftr-403	452	17	question	question	NOUN
ftr-403	452	18	unanswered	unanswere	VERB
ftr-403	452	19	:	:	PUNCT
ftr-403	452	20	even	even	ADV
ftr-403	452	21	if	if	SCONJ
ftr-403	452	22	they	they	PRON
ftr-403	452	23	succeed	succeed	VERB
ftr-403	452	24	in	in	ADP
ftr-403	452	25	bringing	bring	VERB
ftr-403	452	26	income	income	NOUN
ftr-403	452	27	of	of	ADP
ftr-403	452	28	the	the	DET
ftr-403	452	29	types	type	NOUN
ftr-403	452	30	illustrated	illustrate	VERB
ftr-403	452	31	by	by	ADP
ftr-403	452	32	the	the	DET
ftr-403	452	33	examples	example	NOUN
ftr-403	452	34	back	back	ADV
ftr-403	452	35	within	within	ADP
ftr-403	452	36	the	the	DET
ftr-403	452	37	ambit	ambit	NOUN
ftr-403	452	38	of	of	ADP
ftr-403	452	39	subpart	subpart	NOUN
ftr-403	452	40	f	f	PROPN
ftr-403	452	41	,	,	PUNCT
ftr-403	452	42	will	will	AUX
ftr-403	452	43	they	they	PRON
ftr-403	452	44	be	be	AUX
ftr-403	452	45	equally	equally	ADV
ftr-403	452	46	successful	successful	ADJ
ftr-403	452	47	in	in	ADP
ftr-403	452	48	frustrating	frustrating	ADJ
ftr-403	452	49	other	other	ADJ
ftr-403	452	50	check	check	NOUN
ftr-403	452	51	-	-	PUNCT
ftr-403	452	52	the	the	DET
ftr-403	452	53	-	-	PUNCT
ftr-403	452	54	box	box	NOUN
ftr-403	452	55	schemes	scheme	NOUN
ftr-403	452	56	for	for	ADP
ftr-403	452	57	defeating	defeat	VERB
ftr-403	452	58	subpart	subpart	NOUN
ftr-403	452	59	f	f	PROPN
ftr-403	452	60	,	,	PUNCT
ftr-403	452	61	including	include	VERB
ftr-403	452	62	schemes	scheme	NOUN
ftr-403	452	63	not	not	PART
ftr-403	452	64	yet	yet	ADV
ftr-403	452	65	conceived	conceive	VERB
ftr-403	452	66	?	?	PUNCT
ftr-403	453	1	the	the	DET
ftr-403	453	2	question	question	NOUN
ftr-403	453	3	is	be	AUX
ftr-403	453	4	not	not	PART
ftr-403	453	5	easily	easily	ADV
ftr-403	453	6	answered	answer	VERB
ftr-403	453	7	.	.	PUNCT
ftr-403	454	1	moreover	moreover	ADV
ftr-403	454	2	,	,	PUNCT
ftr-403	454	3	check	check	VERB
ftr-403	454	4	-	-	PUNCT
ftr-403	454	5	the	the	DET
ftr-403	454	6	-	-	PUNCT
ftr-403	454	7	box	box	NOUN
ftr-403	454	8	schemes	scheme	NOUN
ftr-403	454	9	also	also	ADV
ftr-403	454	10	plague	plague	VERB
ftr-403	454	11	other	other	ADJ
ftr-403	454	12	areas	area	NOUN
ftr-403	454	13	of	of	ADP
ftr-403	454	14	international	international	ADJ
ftr-403	454	15	tax	tax	NOUN
ftr-403	454	16	policy	policy	NOUN
ftr-403	454	17	.	.	PUNCT
ftr-403	455	1	assume	assume	VERB
ftr-403	455	2	two	two	NUM
ftr-403	455	3	u.s	u.s	PROPN
ftr-403	455	4	.	.	PROPN
ftr-403	455	5	members	member	NOUN
ftr-403	455	6	of	of	ADP
ftr-403	455	7	a	a	DET
ftr-403	455	8	u.s.-based	u.s.-based	ADJ
ftr-403	455	9	multinational	multinational	ADJ
ftr-403	455	10	enterprise	enterprise	NOUN
ftr-403	455	11	organize	organize	VERB
ftr-403	455	12	a	a	DET
ftr-403	455	13	partnership	partnership	NOUN
ftr-403	455	14	under	under	ADP
ftr-403	455	15	the	the	DET
ftr-403	455	16	laws	law	NOUN
ftr-403	455	17	of	of	ADP
ftr-403	455	18	foreign	foreign	ADJ
ftr-403	455	19	country	country	NOUN
ftr-403	455	20	z	z	NOUN
ftr-403	455	21	,	,	PUNCT
ftr-403	455	22	where	where	SCONJ
ftr-403	455	23	the	the	DET
ftr-403	455	24	partnership	partnership	NOUN
ftr-403	455	25	actively	actively	ADV
ftr-403	455	26	carries	carry	VERB
ftr-403	455	27	on	on	ADP
ftr-403	455	28	business	business	NOUN
ftr-403	455	29	and	and	CCONJ
ftr-403	455	30	which	which	PRON
ftr-403	455	31	imposes	impose	VERB
ftr-403	455	32	tax	tax	NOUN
ftr-403	455	33	on	on	ADP
ftr-403	455	34	the	the	DET
ftr-403	455	35	resulting	result	VERB
ftr-403	455	36	income	income	NOUN
ftr-403	455	37	at	at	ADP
ftr-403	455	38	35	35	NUM
ftr-403	455	39	%	%	NOUN
ftr-403	455	40	.	.	PUNCT
ftr-403	456	1	if	if	SCONJ
ftr-403	456	2	the	the	DET
ftr-403	456	3	partnership	partnership	NOUN
ftr-403	456	4	is	be	AUX
ftr-403	456	5	fiscally	fiscally	ADV
ftr-403	456	6	transparent	transparent	ADJ
ftr-403	456	7	under	under	ADP
ftr-403	456	8	the	the	DET
ftr-403	456	9	laws	law	NOUN
ftr-403	456	10	of	of	ADP
ftr-403	456	11	country	country	NOUN
ftr-403	456	12	z	z	NOUN
ftr-403	456	13	but	but	CCONJ
ftr-403	456	14	elects	elect	NOUN
ftr-403	456	15	to	to	PART
ftr-403	456	16	be	be	AUX
ftr-403	456	17	a	a	DET
ftr-403	456	18	corporation	corporation	NOUN
ftr-403	456	19	for	for	ADP
ftr-403	456	20	u.s	u.s	PROPN
ftr-403	456	21	.	.	PROPN
ftr-403	456	22	tax	tax	NOUN
ftr-403	456	23	purposes	purpose	NOUN
ftr-403	456	24	,	,	PUNCT
ftr-403	456	25	the	the	DET
ftr-403	456	26	u.s	u.s	PROPN
ftr-403	456	27	.	.	PROPN
ftr-403	456	28	tax	tax	NOUN
ftr-403	456	29	results	result	NOUN
ftr-403	456	30	are	be	AUX
ftr-403	456	31	as	as	SCONJ
ftr-403	456	32	follows	follow	VERB
ftr-403	456	33	:	:	PUNCT
ftr-403	456	34	under	under	ADP
ftr-403	456	35	the	the	DET
ftr-403	456	36	so	so	ADV
ftr-403	456	37	-	-	PUNCT
ftr-403	456	38	called	call	VERB
ftr-403	456	39	technical	technical	ADJ
ftr-403	456	40	taxpayer	taxpayer	NOUN
ftr-403	456	41	rule	rule	NOUN
ftr-403	456	42	,	,	PUNCT
ftr-403	456	43	the	the	DET
ftr-403	456	44	u.s	u.s	PROPN
ftr-403	456	45	.	.	PROPN
ftr-403	456	46	partners	partner	NOUN
ftr-403	456	47	are	be	AUX
ftr-403	456	48	entitled	entitle	VERB
ftr-403	456	49	to	to	ADP
ftr-403	456	50	credit	credit	NOUN
ftr-403	456	51	for	for	ADP
ftr-403	456	52	the	the	DET
ftr-403	456	53	country	country	NOUN
ftr-403	456	54	z	z	NOUN
ftr-403	456	55	tax	tax	NOUN
ftr-403	456	56	on	on	ADP
ftr-403	456	57	the	the	DET
ftr-403	456	58	partnership	partnership	NOUN
ftr-403	456	59	’s	’s	PART
ftr-403	456	60	income	income	NOUN
ftr-403	456	61	if	if	SCONJ
ftr-403	456	62	they	they	PRON
ftr-403	456	63	are	be	AUX
ftr-403	456	64	the	the	DET
ftr-403	456	65	persons	person	NOUN
ftr-403	456	66	“	"	PUNCT
ftr-403	456	67	on	on	ADP
ftr-403	456	68	whom	whom	PRON
ftr-403	456	69	[	[	PUNCT
ftr-403	456	70	country	country	NOUN
ftr-403	456	71	z	z	X
ftr-403	456	72	]	]	X
ftr-403	456	73	law	law	NOUN
ftr-403	456	74	imposes	impose	VERB
ftr-403	456	75	legal	legal	ADJ
ftr-403	456	76	liability	liability	NOUN
ftr-403	456	77	for	for	ADP
ftr-403	456	78	such	such	ADJ
ftr-403	456	79	tax	tax	NOUN
ftr-403	456	80	.	.	PUNCT
ftr-403	456	81	”	"	PUNCT
ftr-403	457	1	however	however	ADV
ftr-403	457	2	,	,	PUNCT
ftr-403	457	3	since	since	SCONJ
ftr-403	457	4	the	the	DET
ftr-403	457	5	partnership	partnership	NOUN
ftr-403	457	6	is	be	AUX
ftr-403	457	7	a	a	DET
ftr-403	457	8	corporation69	corporation69	NOUN
ftr-403	457	9	for	for	ADP
ftr-403	457	10	u.s	u.s	PROPN
ftr-403	457	11	.	.	PROPN
ftr-403	457	12	tax	tax	NOUN
ftr-403	457	13	purposes	purpose	NOUN
ftr-403	457	14	and	and	CCONJ
ftr-403	457	15	its	its	PRON
ftr-403	457	16	income	income	NOUN
ftr-403	457	17	is	be	AUX
ftr-403	457	18	not	not	PART
ftr-403	457	19	subpart	subpart	NOUN
ftr-403	457	20	f	f	PROPN
ftr-403	457	21	income	income	NOUN
ftr-403	457	22	,	,	PUNCT
ftr-403	457	23	the	the	DET
ftr-403	457	24	income	income	NOUN
ftr-403	457	25	is	be	AUX
ftr-403	457	26	subject	subject	ADJ
ftr-403	457	27	to	to	ADP
ftr-403	457	28	u.s	u.s	PROPN
ftr-403	457	29	.	.	PROPN
ftr-403	457	30	tax	tax	NOUN
ftr-403	457	31	only	only	ADV
ftr-403	457	32	as	as	SCONJ
ftr-403	457	33	it	it	PRON
ftr-403	457	34	is	be	AUX
ftr-403	457	35	distributed	distribute	VERB
ftr-403	457	36	to	to	ADP
ftr-403	457	37	the	the	DET
ftr-403	457	38	partners	partner	NOUN
ftr-403	457	39	.	.	PUNCT
ftr-403	458	1	as	as	ADP
ftr-403	458	2	a	a	DET
ftr-403	458	3	result	result	NOUN
ftr-403	458	4	,	,	PUNCT
ftr-403	458	5	the	the	DET
ftr-403	458	6	country	country	NOUN
ftr-403	458	7	z	z	NOUN
ftr-403	458	8	taxes	taxis	NOUN
ftr-403	458	9	are	be	AUX
ftr-403	458	10	immediately	immediately	ADV
ftr-403	458	11	creditable	creditable	ADJ
ftr-403	458	12	,	,	PUNCT
ftr-403	458	13	even	even	ADV
ftr-403	458	14	if	if	SCONJ
ftr-403	458	15	u.s	u.s	PROPN
ftr-403	458	16	.	.	PROPN
ftr-403	458	17	taxation	taxation	NOUN
ftr-403	458	18	of	of	ADP
ftr-403	458	19	the	the	DET
ftr-403	458	20	income	income	NOUN
ftr-403	458	21	burdened	burden	VERB
ftr-403	458	22	by	by	ADP
ftr-403	458	23	these	these	DET
ftr-403	458	24	taxes	taxis	NOUN
ftr-403	458	25	is	be	AUX
ftr-403	458	26	indefinitely	indefinitely	ADV
ftr-403	458	27	deferred	defer	VERB
ftr-403	458	28	,	,	PUNCT
ftr-403	458	29	a	a	DET
ftr-403	458	30	result	result	NOUN
ftr-403	458	31	contrary	contrary	ADJ
ftr-403	458	32	to	to	ADP
ftr-403	458	33	the	the	DET
ftr-403	458	34	policy70	policy70	NOUN
ftr-403	458	35	of	of	ADP
ftr-403	458	36	the	the	DET
ftr-403	458	37	foreign	foreign	ADJ
ftr-403	458	38	tax	tax	NOUN
ftr-403	458	39	credit	credit	NOUN
ftr-403	458	40	to	to	PART
ftr-403	458	41	alleviate	alleviate	VERB
ftr-403	458	42	double	double	ADJ
ftr-403	458	43	taxation	taxation	NOUN
ftr-403	458	44	.	.	PUNCT
ftr-403	459	1	to	to	PART
ftr-403	459	2	respond	respond	VERB
ftr-403	459	3	more	more	ADV
ftr-403	459	4	comprehensively	comprehensively	ADV
ftr-403	459	5	to	to	PART
ftr-403	459	6	check	check	VERB
ftr-403	459	7	-	-	PUNCT
ftr-403	459	8	the	the	DET
ftr-403	459	9	-	-	PUNCT
ftr-403	459	10	box	box	NOUN
ftr-403	459	11	schemes	scheme	NOUN
ftr-403	459	12	,	,	PUNCT
ftr-403	459	13	the	the	DET
ftr-403	459	14	treasury	treasury	NOUN
ftr-403	459	15	might	might	AUX
ftr-403	459	16	consider	consider	VERB
ftr-403	459	17	two	two	NUM
ftr-403	459	18	amendments	amendment	NOUN
ftr-403	459	19	to	to	ADP
ftr-403	459	20	the	the	DET
ftr-403	459	21	check	check	VERB
ftr-403	459	22	-	-	PUNCT
ftr-403	459	23	the	the	DET
ftr-403	459	24	-	-	PUNCT
ftr-403	459	25	box	box	NOUN
ftr-403	459	26	regulations	regulation	NOUN
ftr-403	459	27	,	,	PUNCT
ftr-403	459	28	one	one	NUM
ftr-403	459	29	to	to	PART
ftr-403	459	30	curb	curb	VERB
ftr-403	459	31	uses	use	NOUN
ftr-403	459	32	of	of	ADP
ftr-403	459	33	hybrids	hybrid	NOUN
ftr-403	459	34	and	and	CCONJ
ftr-403	459	35	the	the	DET
ftr-403	459	36	other	other	ADJ
ftr-403	459	37	to	to	PART
ftr-403	459	38	address	address	VERB
ftr-403	459	39	reverse	reverse	ADJ
ftr-403	459	40	hybrids	hybrid	NOUN
ftr-403	459	41	:	:	PUNCT
ftr-403	459	42	hybrid	hybrid	ADJ
ftr-403	459	43	rule	rule	NOUN
ftr-403	459	44	:	:	PUNCT
ftr-403	459	45	an	an	DET
ftr-403	459	46	entity	entity	NOUN
ftr-403	459	47	is	be	AUX
ftr-403	459	48	mandatorily	mandatorily	ADV
ftr-403	459	49	classified	classify	VERB
ftr-403	459	50	as	as	ADP
ftr-403	459	51	an	an	DET
ftr-403	459	52	association	association	NOUN
ftr-403	459	53	,	,	PUNCT
ftr-403	459	54	taxable	taxable	ADJ
ftr-403	459	55	as	as	ADP
ftr-403	459	56	a	a	DET
ftr-403	459	57	corporation	corporation	NOUN
ftr-403	459	58	,	,	PUNCT
ftr-403	459	59	for	for	ADP
ftr-403	459	60	all	all	DET
ftr-403	459	61	u.s	u.s	PROPN
ftr-403	459	62	.	.	PROPN
ftr-403	459	63	tax	tax	NOUN
ftr-403	459	64	purposes	purpose	NOUN
ftr-403	459	65	unless	unless	SCONJ
ftr-403	459	66	(	(	PUNCT
ftr-403	459	67	1	1	X
ftr-403	459	68	)	)	PUNCT
ftr-403	459	69	u.s	u.s	PROPN
ftr-403	459	70	.	.	PROPN
ftr-403	459	71	persons	person	NOUN
ftr-403	459	72	do	do	AUX
ftr-403	459	73	not	not	PART
ftr-403	459	74	own	own	VERB
ftr-403	459	75	more	more	ADJ
ftr-403	459	76	than	than	ADP
ftr-403	459	77	10	10	NUM
ftr-403	459	78	%	%	NOUN
ftr-403	459	79	of	of	ADP
ftr-403	459	80	the	the	DET
ftr-403	459	81	interests	interest	NOUN
ftr-403	459	82	in	in	ADP
ftr-403	459	83	the	the	DET
ftr-403	459	84	entity	entity	NOUN
ftr-403	459	85	,	,	PUNCT
ftr-403	459	86	directly	directly	ADV
ftr-403	459	87	or	or	CCONJ
ftr-403	459	88	indirectly	indirectly	ADV
ftr-403	459	89	,	,	PUNCT
ftr-403	459	90	or	or	CCONJ
ftr-403	459	91	(	(	PUNCT
ftr-403	459	92	2	2	X
ftr-403	459	93	)	)	PUNCT
ftr-403	459	94	the	the	DET
ftr-403	459	95	entity	entity	NOUN
ftr-403	459	96	is	be	AUX
ftr-403	459	97	fiscally71	fiscally71	ADJ
ftr-403	459	98	transparent	transparent	ADJ
ftr-403	459	99	under	under	ADP
ftr-403	459	100	the	the	DET
ftr-403	459	101	laws	law	NOUN
ftr-403	459	102	of	of	ADP
ftr-403	459	103	the	the	DET
ftr-403	459	104	country	country	NOUN
ftr-403	459	105	in	in	ADP
ftr-403	459	106	which	which	PRON
ftr-403	459	107	it	it	PRON
ftr-403	459	108	is	be	AUX
ftr-403	459	109	organized	organize	VERB
ftr-403	459	110	,	,	PUNCT
ftr-403	459	111	each	each	DET
ftr-403	459	112	country	country	NOUN
ftr-403	459	113	in	in	ADP
ftr-403	459	114	which	which	PRON
ftr-403	459	115	it	it	PRON
ftr-403	459	116	carries	carry	VERB
ftr-403	459	117	on	on	ADP
ftr-403	459	118	business	business	NOUN
ftr-403	459	119	,	,	PUNCT
ftr-403	459	120	and	and	CCONJ
ftr-403	459	121	2005	2005	NUM
ftr-403	459	122	]	]	PUNCT
ftr-403	460	1	whatever	whatever	PRON
ftr-403	460	2	happened	happen	VERB
ftr-403	460	3	to	to	PART
ftr-403	460	4	subpart	subpart	VERB
ftr-403	460	5	f	f	PROPN
ftr-403	460	6	?	?	PUNCT
ftr-403	461	1	209	209	NUM
ftr-403	461	2	72	72	NUM
ftr-403	461	3	.	.	PUNCT
ftr-403	462	1	a	a	DET
ftr-403	462	2	de	de	X
ftr-403	462	3	minimis	minimis	NOUN
ftr-403	462	4	exception	exception	NOUN
ftr-403	462	5	to	to	ADP
ftr-403	462	6	the	the	DET
ftr-403	462	7	latter	latter	ADJ
ftr-403	462	8	portion	portion	NOUN
ftr-403	462	9	of	of	ADP
ftr-403	462	10	the	the	DET
ftr-403	462	11	test	test	NOUN
ftr-403	462	12	could	could	AUX
ftr-403	462	13	be	be	AUX
ftr-403	462	14	included	include	VERB
ftr-403	462	15	,	,	PUNCT
ftr-403	462	16	under	under	ADP
ftr-403	462	17	which	which	PRON
ftr-403	462	18	payments	payment	NOUN
ftr-403	462	19	deductible	deductible	ADJ
ftr-403	462	20	under	under	ADP
ftr-403	462	21	the	the	DET
ftr-403	462	22	laws	law	NOUN
ftr-403	462	23	of	of	ADP
ftr-403	462	24	countries	country	NOUN
ftr-403	462	25	treating	treat	VERB
ftr-403	462	26	the	the	DET
ftr-403	462	27	entity	entity	NOUN
ftr-403	462	28	as	as	ADP
ftr-403	462	29	not	not	PART
ftr-403	462	30	fiscally	fiscally	ADV
ftr-403	462	31	transparent	transparent	ADJ
ftr-403	462	32	would	would	AUX
ftr-403	462	33	disregarded	disregard	VERB
ftr-403	462	34	if	if	SCONJ
ftr-403	462	35	,	,	PUNCT
ftr-403	462	36	in	in	ADP
ftr-403	462	37	the	the	DET
ftr-403	462	38	aggregate	aggregate	NOUN
ftr-403	462	39	,	,	PUNCT
ftr-403	462	40	they	they	PRON
ftr-403	462	41	do	do	AUX
ftr-403	462	42	not	not	PART
ftr-403	462	43	exceed	exceed	VERB
ftr-403	462	44	the	the	DET
ftr-403	462	45	lesser	less	ADJ
ftr-403	462	46	of	of	ADP
ftr-403	462	47	5	5	NUM
ftr-403	462	48	%	%	NOUN
ftr-403	462	49	of	of	ADP
ftr-403	462	50	the	the	DET
ftr-403	462	51	entity	entity	NOUN
ftr-403	462	52	’s	’s	PART
ftr-403	462	53	gross	gross	ADJ
ftr-403	462	54	income	income	NOUN
ftr-403	462	55	or	or	CCONJ
ftr-403	462	56	$	$	SYM
ftr-403	462	57	1	1	NUM
ftr-403	462	58	million	million	NUM
ftr-403	462	59	.	.	PUNCT
ftr-403	463	1	see	see	VERB
ftr-403	463	2	irc	irc	PROPN
ftr-403	463	3	§	§	PROPN
ftr-403	463	4	954(b)(3)(a	954(b)(3)(a	NUM
ftr-403	463	5	)	)	PUNCT
ftr-403	463	6	.	.	PUNCT
ftr-403	464	1	each	each	DET
ftr-403	464	2	country	country	NOUN
ftr-403	464	3	that	that	PRON
ftr-403	464	4	allows	allow	VERB
ftr-403	464	5	a	a	DET
ftr-403	464	6	deduction	deduction	NOUN
ftr-403	464	7	for	for	ADP
ftr-403	464	8	any	any	DET
ftr-403	464	9	payment	payment	NOUN
ftr-403	464	10	to	to	ADP
ftr-403	464	11	the	the	DET
ftr-403	464	12	entity.72	entity.72	NOUN
ftr-403	464	13	the	the	DET
ftr-403	464	14	reasons	reason	NOUN
ftr-403	464	15	for	for	ADP
ftr-403	464	16	the	the	DET
ftr-403	464	17	exceptions	exception	NOUN
ftr-403	464	18	to	to	ADP
ftr-403	464	19	the	the	DET
ftr-403	464	20	rule	rule	NOUN
ftr-403	464	21	are	be	AUX
ftr-403	464	22	as	as	SCONJ
ftr-403	464	23	follows	follow	VERB
ftr-403	464	24	:	:	PUNCT
ftr-403	464	25	if	if	SCONJ
ftr-403	464	26	u.s	u.s	PROPN
ftr-403	464	27	.	.	PROPN
ftr-403	464	28	persons	person	NOUN
ftr-403	464	29	do	do	AUX
ftr-403	464	30	not	not	PART
ftr-403	464	31	own	own	VERB
ftr-403	464	32	more	more	ADJ
ftr-403	464	33	than	than	ADP
ftr-403	464	34	10	10	NUM
ftr-403	464	35	%	%	NOUN
ftr-403	464	36	of	of	ADP
ftr-403	464	37	the	the	DET
ftr-403	464	38	interests	interest	NOUN
ftr-403	464	39	in	in	ADP
ftr-403	464	40	an	an	DET
ftr-403	464	41	entity	entity	NOUN
ftr-403	464	42	,	,	PUNCT
ftr-403	464	43	directly	directly	ADV
ftr-403	464	44	or	or	CCONJ
ftr-403	464	45	indirectly	indirectly	ADV
ftr-403	464	46	,	,	PUNCT
ftr-403	464	47	the	the	DET
ftr-403	464	48	united	united	PROPN
ftr-403	464	49	states	states	PROPN
ftr-403	464	50	’	’	PART
ftr-403	464	51	tax	tax	NOUN
ftr-403	464	52	interest	interest	NOUN
ftr-403	464	53	in	in	ADP
ftr-403	464	54	the	the	DET
ftr-403	464	55	entity	entity	NOUN
ftr-403	464	56	is	be	AUX
ftr-403	464	57	probably	probably	ADV
ftr-403	464	58	not	not	PART
ftr-403	464	59	sufficient	sufficient	ADJ
ftr-403	464	60	to	to	PART
ftr-403	464	61	force	force	VERB
ftr-403	464	62	corporate	corporate	ADJ
ftr-403	464	63	classification	classification	NOUN
ftr-403	464	64	.	.	PUNCT
ftr-403	465	1	if	if	SCONJ
ftr-403	465	2	the	the	DET
ftr-403	465	3	entity	entity	NOUN
ftr-403	465	4	is	be	AUX
ftr-403	465	5	fiscally	fiscally	ADV
ftr-403	465	6	transparent	transparent	ADJ
ftr-403	465	7	under	under	ADP
ftr-403	465	8	the	the	DET
ftr-403	465	9	laws	law	NOUN
ftr-403	465	10	of	of	ADP
ftr-403	465	11	all	all	DET
ftr-403	465	12	relevant	relevant	ADJ
ftr-403	465	13	foreign	foreign	ADJ
ftr-403	465	14	countries	country	NOUN
ftr-403	465	15	,	,	PUNCT
ftr-403	465	16	it	it	PRON
ftr-403	465	17	is	be	AUX
ftr-403	465	18	not	not	PART
ftr-403	465	19	a	a	DET
ftr-403	465	20	hybrid	hybrid	ADJ
ftr-403	465	21	entity	entity	NOUN
ftr-403	465	22	.	.	PUNCT
ftr-403	466	1	under	under	ADP
ftr-403	466	2	this	this	DET
ftr-403	466	3	rule	rule	NOUN
ftr-403	466	4	,	,	PUNCT
ftr-403	466	5	ipco	ipco	PROPN
ftr-403	466	6	would	would	AUX
ftr-403	466	7	be	be	AUX
ftr-403	466	8	a	a	DET
ftr-403	466	9	corporation	corporation	NOUN
ftr-403	466	10	for	for	ADP
ftr-403	466	11	u.s	u.s	PROPN
ftr-403	466	12	.	.	PROPN
ftr-403	466	13	tax	tax	NOUN
ftr-403	466	14	purposes	purpose	NOUN
ftr-403	466	15	in	in	ADP
ftr-403	466	16	example	example	NOUN
ftr-403	466	17	1	1	NUM
ftr-403	466	18	and	and	CCONJ
ftr-403	466	19	opco	opco	NOUN
ftr-403	466	20	would	would	AUX
ftr-403	466	21	be	be	AUX
ftr-403	466	22	a	a	DET
ftr-403	466	23	corporation	corporation	NOUN
ftr-403	466	24	in	in	ADP
ftr-403	466	25	example	example	NOUN
ftr-403	466	26	2	2	NUM
ftr-403	466	27	,	,	PUNCT
ftr-403	466	28	regardless	regardless	ADV
ftr-403	466	29	of	of	ADP
ftr-403	466	30	any	any	DET
ftr-403	466	31	election	election	NOUN
ftr-403	466	32	made	make	VERB
ftr-403	466	33	under	under	ADP
ftr-403	466	34	the	the	DET
ftr-403	466	35	check	check	VERB
ftr-403	466	36	-	-	PUNCT
ftr-403	466	37	the	the	DET
ftr-403	466	38	-	-	PUNCT
ftr-403	466	39	box	box	NOUN
ftr-403	466	40	regulations	regulation	NOUN
ftr-403	466	41	,	,	PUNCT
ftr-403	466	42	because	because	SCONJ
ftr-403	466	43	(	(	PUNCT
ftr-403	466	44	1	1	X
ftr-403	466	45	)	)	PUNCT
ftr-403	466	46	the	the	DET
ftr-403	466	47	entity	entity	NOUN
ftr-403	466	48	is	be	AUX
ftr-403	466	49	indirectly	indirectly	ADV
ftr-403	466	50	owned	own	VERB
ftr-403	466	51	by	by	ADP
ftr-403	466	52	a	a	DET
ftr-403	466	53	u.s	u.s	PROPN
ftr-403	466	54	.	.	PROPN
ftr-403	466	55	person	person	NOUN
ftr-403	466	56	(	(	PUNCT
ftr-403	466	57	delco	delco	PROPN
ftr-403	466	58	)	)	PUNCT
ftr-403	466	59	and	and	CCONJ
ftr-403	466	60	(	(	PUNCT
ftr-403	466	61	2	2	X
ftr-403	466	62	)	)	PUNCT
ftr-403	466	63	it	it	PRON
ftr-403	466	64	is	be	AUX
ftr-403	466	65	not	not	PART
ftr-403	466	66	fiscally	fiscally	ADV
ftr-403	466	67	transparent	transparent	ADJ
ftr-403	466	68	under	under	ADP
ftr-403	466	69	the	the	DET
ftr-403	466	70	laws	law	NOUN
ftr-403	466	71	of	of	ADP
ftr-403	466	72	country	country	NOUN
ftr-403	466	73	l	l	PROPN
ftr-403	466	74	,	,	PUNCT
ftr-403	466	75	which	which	PRON
ftr-403	466	76	is	be	AUX
ftr-403	466	77	the	the	DET
ftr-403	466	78	source	source	NOUN
ftr-403	466	79	of	of	ADP
ftr-403	466	80	the	the	DET
ftr-403	466	81	royalties	royalty	NOUN
ftr-403	466	82	and	and	CCONJ
ftr-403	466	83	allows	allow	VERB
ftr-403	466	84	deductions	deduction	NOUN
ftr-403	466	85	for	for	ADP
ftr-403	466	86	them	they	PRON
ftr-403	466	87	.	.	PUNCT
ftr-403	467	1	this	this	DET
ftr-403	467	2	rule	rule	NOUN
ftr-403	467	3	would	would	AUX
ftr-403	467	4	also	also	ADV
ftr-403	467	5	frustrate	frustrate	VERB
ftr-403	467	6	some	some	DET
ftr-403	467	7	devices	device	NOUN
ftr-403	467	8	for	for	ADP
ftr-403	467	9	separating	separate	VERB
ftr-403	467	10	creditable	creditable	ADJ
ftr-403	467	11	taxes	taxis	NOUN
ftr-403	467	12	from	from	ADP
ftr-403	467	13	the	the	DET
ftr-403	467	14	income	income	NOUN
ftr-403	467	15	on	on	ADP
ftr-403	467	16	which	which	PRON
ftr-403	467	17	the	the	DET
ftr-403	467	18	taxes	taxis	NOUN
ftr-403	467	19	are	be	AUX
ftr-403	467	20	imposed	impose	VERB
ftr-403	467	21	.	.	PUNCT
ftr-403	468	1	assume	assume	VERB
ftr-403	468	2	usco	usco	PROPN
ftr-403	468	3	,	,	PUNCT
ftr-403	468	4	a	a	DET
ftr-403	468	5	delaware	delaware	PROPN
ftr-403	468	6	corporation	corporation	NOUN
ftr-403	468	7	,	,	PUNCT
ftr-403	468	8	manufactures	manufacture	NOUN
ftr-403	468	9	and	and	CCONJ
ftr-403	468	10	sells	sell	VERB
ftr-403	468	11	fidgets	fidget	NOUN
ftr-403	468	12	in	in	ADP
ftr-403	468	13	foreign	foreign	ADJ
ftr-403	468	14	country	country	NOUN
ftr-403	468	15	z.	z.	PROPN
ftr-403	468	16	manufacturing	manufacturing	NOUN
ftr-403	468	17	operations	operation	NOUN
ftr-403	468	18	are	be	AUX
ftr-403	468	19	organized	organize	VERB
ftr-403	468	20	as	as	ADP
ftr-403	468	21	one	one	NUM
ftr-403	468	22	country	country	NOUN
ftr-403	468	23	z	z	NOUN
ftr-403	468	24	company	company	NOUN
ftr-403	468	25	,	,	PUNCT
ftr-403	468	26	sales	sale	NOUN
ftr-403	468	27	operations	operation	NOUN
ftr-403	468	28	as	as	ADP
ftr-403	468	29	another	another	DET
ftr-403	468	30	such	such	ADJ
ftr-403	468	31	company	company	NOUN
ftr-403	468	32	,	,	PUNCT
ftr-403	468	33	and	and	CCONJ
ftr-403	468	34	a	a	DET
ftr-403	468	35	third	third	ADJ
ftr-403	468	36	country	country	NOUN
ftr-403	468	37	z	z	NOUN
ftr-403	468	38	company	company	NOUN
ftr-403	468	39	,	,	PUNCT
ftr-403	468	40	which	which	PRON
ftr-403	468	41	is	be	AUX
ftr-403	468	42	directly	directly	ADV
ftr-403	468	43	owned	own	VERB
ftr-403	468	44	by	by	ADP
ftr-403	468	45	usco	usco	NOUN
ftr-403	468	46	,	,	PUNCT
ftr-403	468	47	is	be	AUX
ftr-403	468	48	sole	sole	ADJ
ftr-403	468	49	owner	owner	NOUN
ftr-403	468	50	of	of	ADP
ftr-403	468	51	the	the	DET
ftr-403	468	52	manufacturing	manufacturing	NOUN
ftr-403	468	53	and	and	CCONJ
ftr-403	468	54	sales	sale	NOUN
ftr-403	468	55	companies	company	NOUN
ftr-403	468	56	.	.	PUNCT
ftr-403	469	1	the	the	DET
ftr-403	469	2	three	three	NUM
ftr-403	469	3	country	country	NOUN
ftr-403	469	4	z	z	NOUN
ftr-403	469	5	entities	entity	NOUN
ftr-403	469	6	are	be	AUX
ftr-403	469	7	taxable	taxable	ADJ
ftr-403	469	8	as	as	ADP
ftr-403	469	9	corporations	corporation	NOUN
ftr-403	469	10	under	under	ADP
ftr-403	469	11	country	country	NOUN
ftr-403	469	12	z	z	PROPN
ftr-403	469	13	law	law	NOUN
ftr-403	469	14	,	,	PUNCT
ftr-403	469	15	but	but	CCONJ
ftr-403	469	16	are	be	AUX
ftr-403	469	17	not	not	PART
ftr-403	469	18	per	per	ADP
ftr-403	469	19	se	se	X
ftr-403	469	20	corporations	corporation	NOUN
ftr-403	469	21	under	under	ADP
ftr-403	469	22	the	the	DET
ftr-403	469	23	check	check	VERB
ftr-403	469	24	-	-	PUNCT
ftr-403	469	25	the	the	DET
ftr-403	469	26	-	-	PUNCT
ftr-403	469	27	box	box	NOUN
ftr-403	469	28	regulations	regulation	NOUN
ftr-403	469	29	.	.	PUNCT
ftr-403	470	1	the	the	DET
ftr-403	470	2	entities	entity	NOUN
ftr-403	470	3	elect	elect	VERB
ftr-403	470	4	to	to	PART
ftr-403	470	5	file	file	VERB
ftr-403	470	6	on	on	ADP
ftr-403	470	7	a	a	DET
ftr-403	470	8	consolidated	consolidated	ADJ
ftr-403	470	9	basis	basis	NOUN
ftr-403	470	10	under	under	ADP
ftr-403	470	11	country	country	NOUN
ftr-403	470	12	z	z	X
ftr-403	470	13	’s	’s	ADJ
ftr-403	470	14	fiscal	fiscal	ADJ
ftr-403	470	15	unity	unity	NOUN
ftr-403	470	16	regime	regime	NOUN
ftr-403	470	17	,	,	PUNCT
ftr-403	470	18	which	which	PRON
ftr-403	470	19	makes	make	VERB
ftr-403	470	20	the	the	DET
ftr-403	470	21	group	group	NOUN
ftr-403	470	22	parent	parent	NOUN
ftr-403	470	23	liable	liable	ADJ
ftr-403	470	24	for	for	ADP
ftr-403	470	25	the	the	DET
ftr-403	470	26	entire	entire	ADJ
ftr-403	470	27	tax	tax	NOUN
ftr-403	470	28	on	on	ADP
ftr-403	470	29	the	the	DET
ftr-403	470	30	group	group	NOUN
ftr-403	470	31	’s	’s	PART
ftr-403	470	32	income	income	NOUN
ftr-403	470	33	.	.	PUNCT
ftr-403	471	1	under	under	ADP
ftr-403	471	2	the	the	DET
ftr-403	471	3	present	present	ADJ
ftr-403	471	4	regulations	regulation	NOUN
ftr-403	471	5	,	,	PUNCT
ftr-403	471	6	usco	usco	NOUN
ftr-403	471	7	may	may	AUX
ftr-403	471	8	elect	elect	VERB
ftr-403	471	9	to	to	PART
ftr-403	471	10	treat	treat	VERB
ftr-403	471	11	the	the	DET
ftr-403	471	12	country	country	NOUN
ftr-403	471	13	z	z	NOUN
ftr-403	471	14	holding	hold	VERB
ftr-403	471	15	company	company	NOUN
ftr-403	471	16	as	as	ADP
ftr-403	471	17	a	a	DET
ftr-403	471	18	disregarded	disregarded	ADJ
ftr-403	471	19	entity	entity	NOUN
ftr-403	471	20	for	for	ADP
ftr-403	471	21	u.s	u.s	PROPN
ftr-403	471	22	.	.	PROPN
ftr-403	471	23	tax	tax	NOUN
ftr-403	471	24	purposes	purpose	NOUN
ftr-403	471	25	,	,	PUNCT
ftr-403	471	26	while	while	SCONJ
ftr-403	471	27	treating	treat	VERB
ftr-403	471	28	the	the	DET
ftr-403	471	29	manufacturing	manufacturing	NOUN
ftr-403	471	30	and	and	CCONJ
ftr-403	471	31	sales	sale	NOUN
ftr-403	471	32	companies	company	NOUN
ftr-403	471	33	as	as	ADP
ftr-403	471	34	corporations	corporation	NOUN
ftr-403	471	35	for	for	ADP
ftr-403	471	36	these	these	DET
ftr-403	471	37	purposes	purpose	NOUN
ftr-403	471	38	.	.	PUNCT
ftr-403	472	1	as	as	ADP
ftr-403	472	2	a	a	DET
ftr-403	472	3	result	result	NOUN
ftr-403	472	4	,	,	PUNCT
ftr-403	472	5	usco	usco	PROPN
ftr-403	472	6	may	may	AUX
ftr-403	472	7	claim	claim	VERB
ftr-403	472	8	credit	credit	NOUN
ftr-403	472	9	for	for	ADP
ftr-403	472	10	all	all	DET
ftr-403	472	11	country	country	NOUN
ftr-403	472	12	z	z	NOUN
ftr-403	472	13	taxes	taxis	NOUN
ftr-403	472	14	on	on	ADP
ftr-403	472	15	the	the	DET
ftr-403	472	16	income	income	NOUN
ftr-403	472	17	of	of	ADP
ftr-403	472	18	the	the	DET
ftr-403	472	19	country	country	NOUN
ftr-403	472	20	z	z	PROPN
ftr-403	472	21	group	group	NOUN
ftr-403	472	22	,	,	PUNCT
ftr-403	472	23	but	but	CCONJ
ftr-403	472	24	the	the	DET
ftr-403	472	25	income	income	NOUN
ftr-403	472	26	of	of	ADP
ftr-403	472	27	the	the	DET
ftr-403	472	28	manufacturing	manufacturing	NOUN
ftr-403	472	29	and	and	CCONJ
ftr-403	472	30	sales	sale	NOUN
ftr-403	472	31	companies	company	NOUN
ftr-403	472	32	is	be	AUX
ftr-403	472	33	taxable	taxable	ADJ
ftr-403	472	34	to	to	ADP
ftr-403	472	35	usco	usco	NOUN
ftr-403	472	36	only	only	ADV
ftr-403	472	37	as	as	SCONJ
ftr-403	472	38	the	the	DET
ftr-403	472	39	companies	company	NOUN
ftr-403	472	40	distribute	distribute	VERB
ftr-403	472	41	the	the	DET
ftr-403	472	42	income	income	NOUN
ftr-403	472	43	to	to	ADP
ftr-403	472	44	the	the	DET
ftr-403	472	45	holding	hold	VERB
ftr-403	472	46	company	company	NOUN
ftr-403	472	47	.	.	PUNCT
ftr-403	473	1	under	under	ADP
ftr-403	473	2	the	the	DET
ftr-403	473	3	proposed	propose	VERB
ftr-403	473	4	rule	rule	NOUN
ftr-403	473	5	,	,	PUNCT
ftr-403	473	6	the	the	DET
ftr-403	473	7	holding	hold	VERB
ftr-403	473	8	company	company	NOUN
ftr-403	473	9	would	would	AUX
ftr-403	473	10	be	be	AUX
ftr-403	473	11	a	a	DET
ftr-403	473	12	corporation	corporation	NOUN
ftr-403	473	13	for	for	ADP
ftr-403	473	14	u.s	u.s	PROPN
ftr-403	473	15	.	.	PROPN
ftr-403	473	16	tax	tax	NOUN
ftr-403	473	17	purposes	purpose	NOUN
ftr-403	473	18	because	because	SCONJ
ftr-403	473	19	it	it	PRON
ftr-403	473	20	is	be	AUX
ftr-403	473	21	owned	own	VERB
ftr-403	473	22	by	by	ADP
ftr-403	473	23	a	a	DET
ftr-403	473	24	u.s	u.s	PROPN
ftr-403	473	25	.	.	PROPN
ftr-403	473	26	person	person	NOUN
ftr-403	473	27	(	(	PUNCT
ftr-403	473	28	usco	usco	PROPN
ftr-403	473	29	)	)	PUNCT
ftr-403	473	30	and	and	CCONJ
ftr-403	473	31	it	it	PRON
ftr-403	473	32	is	be	AUX
ftr-403	473	33	not	not	PART
ftr-403	473	34	fiscally	fiscally	ADV
ftr-403	473	35	transparent	transparent	ADJ
ftr-403	473	36	under	under	ADP
ftr-403	473	37	the	the	DET
ftr-403	473	38	laws	law	NOUN
ftr-403	473	39	of	of	ADP
ftr-403	473	40	the	the	DET
ftr-403	473	41	country	country	NOUN
ftr-403	473	42	in	in	ADP
ftr-403	473	43	which	which	PRON
ftr-403	473	44	it	it	PRON
ftr-403	473	45	is	be	AUX
ftr-403	473	46	organized	organize	VERB
ftr-403	473	47	.	.	PUNCT
ftr-403	474	1	210	210	NUM
ftr-403	474	2	florida	florida	PROPN
ftr-403	474	3	tax	tax	NOUN
ftr-403	475	1	[	[	X
ftr-403	475	2	vol7:3	vol7:3	PROPN
ftr-403	475	3	73	73	NUM
ftr-403	475	4	.	.	PUNCT
ftr-403	476	1	see	see	VERB
ftr-403	476	2	irc	irc	PROPN
ftr-403	476	3	§	§	PROPN
ftr-403	476	4	951(b	951(b	PROPN
ftr-403	476	5	)	)	PUNCT
ftr-403	476	6	(	(	PUNCT
ftr-403	476	7	u.s	u.s	PROPN
ftr-403	476	8	.	.	PROPN
ftr-403	476	9	shareholder	shareholder	NOUN
ftr-403	476	10	is	be	AUX
ftr-403	476	11	u.s	u.s	PROPN
ftr-403	476	12	.	.	PROPN
ftr-403	476	13	person	person	NOUN
ftr-403	476	14	owning	own	VERB
ftr-403	476	15	at	at	ADV
ftr-403	476	16	least	least	ADV
ftr-403	476	17	10	10	NUM
ftr-403	476	18	%	%	NOUN
ftr-403	476	19	of	of	ADP
ftr-403	476	20	foreign	foreign	ADJ
ftr-403	476	21	corporation	corporation	NOUN
ftr-403	476	22	’s	’s	PART
ftr-403	476	23	voting	voting	NOUN
ftr-403	476	24	stock	stock	NOUN
ftr-403	476	25	,	,	PUNCT
ftr-403	476	26	directly	directly	ADV
ftr-403	476	27	,	,	PUNCT
ftr-403	476	28	indirectly	indirectly	ADV
ftr-403	476	29	,	,	PUNCT
ftr-403	476	30	or	or	CCONJ
ftr-403	476	31	constructively	constructively	ADV
ftr-403	476	32	)	)	PUNCT
ftr-403	476	33	.	.	PUNCT
ftr-403	477	1	74	74	NUM
ftr-403	477	2	.	.	PUNCT
ftr-403	478	1	a	a	DET
ftr-403	478	2	de	de	X
ftr-403	478	3	minimis	minimis	NOUN
ftr-403	478	4	exception	exception	NOUN
ftr-403	478	5	to	to	ADP
ftr-403	478	6	the	the	DET
ftr-403	478	7	latter	latter	ADJ
ftr-403	478	8	portion	portion	NOUN
ftr-403	478	9	of	of	ADP
ftr-403	478	10	the	the	DET
ftr-403	478	11	test	test	NOUN
ftr-403	478	12	could	could	AUX
ftr-403	478	13	be	be	AUX
ftr-403	478	14	included	include	VERB
ftr-403	478	15	,	,	PUNCT
ftr-403	478	16	under	under	ADP
ftr-403	478	17	which	which	PRON
ftr-403	478	18	payments	payment	NOUN
ftr-403	478	19	deductible	deductible	ADJ
ftr-403	478	20	under	under	ADP
ftr-403	478	21	the	the	DET
ftr-403	478	22	laws	law	NOUN
ftr-403	478	23	of	of	ADP
ftr-403	478	24	countries	country	NOUN
ftr-403	478	25	treating	treat	VERB
ftr-403	478	26	the	the	DET
ftr-403	478	27	entity	entity	NOUN
ftr-403	478	28	as	as	ADP
ftr-403	478	29	not	not	PART
ftr-403	478	30	fiscally	fiscally	ADV
ftr-403	478	31	transparent	transparent	ADJ
ftr-403	478	32	would	would	AUX
ftr-403	478	33	disregarded	disregard	VERB
ftr-403	478	34	if	if	SCONJ
ftr-403	478	35	,	,	PUNCT
ftr-403	478	36	in	in	ADP
ftr-403	478	37	the	the	DET
ftr-403	478	38	aggregate	aggregate	NOUN
ftr-403	478	39	,	,	PUNCT
ftr-403	478	40	they	they	PRON
ftr-403	478	41	do	do	AUX
ftr-403	478	42	not	not	PART
ftr-403	478	43	exceed	exceed	VERB
ftr-403	478	44	the	the	DET
ftr-403	478	45	lesser	less	ADJ
ftr-403	478	46	of	of	ADP
ftr-403	478	47	5	5	NUM
ftr-403	478	48	%	%	NOUN
ftr-403	478	49	of	of	ADP
ftr-403	478	50	the	the	DET
ftr-403	478	51	entity	entity	NOUN
ftr-403	478	52	’s	’s	PART
ftr-403	478	53	gross	gross	ADJ
ftr-403	478	54	income	income	NOUN
ftr-403	478	55	or	or	CCONJ
ftr-403	478	56	$	$	SYM
ftr-403	478	57	1	1	NUM
ftr-403	478	58	million	million	NUM
ftr-403	478	59	.	.	PUNCT
ftr-403	479	1	see	see	VERB
ftr-403	479	2	irc	irc	PROPN
ftr-403	479	3	§	§	PROPN
ftr-403	479	4	954(b)(3)(a	954(b)(3)(a	NUM
ftr-403	479	5	)	)	PUNCT
ftr-403	479	6	.	.	PUNCT
ftr-403	480	1	75	75	NUM
ftr-403	480	2	.	.	PUNCT
ftr-403	481	1	supra	supra	ADJ
ftr-403	481	2	text	text	NOUN
ftr-403	481	3	accompanying	accompanying	ADJ
ftr-403	481	4	note	note	NOUN
ftr-403	481	5	48	48	NUM
ftr-403	481	6	.	.	PUNCT
ftr-403	482	1	reverse	reverse	VERB
ftr-403	482	2	hybrid	hybrid	ADJ
ftr-403	482	3	rule	rule	NOUN
ftr-403	482	4	:	:	PUNCT
ftr-403	482	5	an	an	DET
ftr-403	482	6	entity	entity	NOUN
ftr-403	482	7	is	be	AUX
ftr-403	482	8	fiscally	fiscally	ADV
ftr-403	482	9	transparent	transparent	ADJ
ftr-403	482	10	for	for	ADP
ftr-403	482	11	all	all	DET
ftr-403	482	12	u.s	u.s	PROPN
ftr-403	482	13	.	.	PROPN
ftr-403	482	14	tax	tax	NOUN
ftr-403	482	15	purposes	purpose	NOUN
ftr-403	482	16	with	with	ADP
ftr-403	482	17	respect	respect	NOUN
ftr-403	482	18	to	to	ADP
ftr-403	482	19	each	each	DET
ftr-403	482	20	u.s	u.s	PROPN
ftr-403	482	21	.	.	PROPN
ftr-403	482	22	person	person	NOUN
ftr-403	482	23	who	who	PRON
ftr-403	482	24	would	would	AUX
ftr-403	482	25	be	be	AUX
ftr-403	482	26	a	a	DET
ftr-403	482	27	u.s	u.s	PROPN
ftr-403	482	28	.	.	PROPN
ftr-403	482	29	shareholder,73	shareholder,73	NOUN
ftr-403	482	30	were	be	AUX
ftr-403	482	31	the	the	DET
ftr-403	482	32	entity	entity	NOUN
ftr-403	482	33	a	a	DET
ftr-403	482	34	corporation	corporation	NOUN
ftr-403	482	35	for	for	ADP
ftr-403	482	36	u.s	u.s	PROPN
ftr-403	482	37	.	.	PROPN
ftr-403	482	38	tax	tax	NOUN
ftr-403	482	39	purposes	purpose	NOUN
ftr-403	482	40	,	,	PUNCT
ftr-403	482	41	if	if	SCONJ
ftr-403	482	42	it	it	PRON
ftr-403	482	43	is	be	AUX
ftr-403	482	44	fiscally	fiscally	ADV
ftr-403	482	45	transparent	transparent	ADJ
ftr-403	482	46	under	under	ADP
ftr-403	482	47	the	the	DET
ftr-403	482	48	laws	law	NOUN
ftr-403	482	49	of	of	ADP
ftr-403	482	50	the	the	DET
ftr-403	482	51	country	country	NOUN
ftr-403	482	52	in	in	ADP
ftr-403	482	53	which	which	PRON
ftr-403	482	54	it	it	PRON
ftr-403	482	55	is	be	AUX
ftr-403	482	56	organized	organize	VERB
ftr-403	482	57	,	,	PUNCT
ftr-403	482	58	a	a	DET
ftr-403	482	59	country	country	NOUN
ftr-403	482	60	in	in	ADP
ftr-403	482	61	which	which	PRON
ftr-403	482	62	it	it	PRON
ftr-403	482	63	carries	carry	VERB
ftr-403	482	64	on	on	ADP
ftr-403	482	65	business	business	NOUN
ftr-403	482	66	,	,	PUNCT
ftr-403	482	67	or	or	CCONJ
ftr-403	482	68	a	a	DET
ftr-403	482	69	country	country	NOUN
ftr-403	482	70	that	that	PRON
ftr-403	482	71	allows	allow	VERB
ftr-403	482	72	a	a	DET
ftr-403	482	73	deduction	deduction	NOUN
ftr-403	482	74	for	for	ADP
ftr-403	482	75	a	a	DET
ftr-403	482	76	payment	payment	NOUN
ftr-403	482	77	to	to	ADP
ftr-403	482	78	the	the	DET
ftr-403	482	79	entity.74	entity.74	NOUN
ftr-403	482	80	under	under	ADP
ftr-403	482	81	this	this	DET
ftr-403	482	82	rule	rule	NOUN
ftr-403	482	83	,	,	PUNCT
ftr-403	482	84	prs	prs	NOUN
ftr-403	482	85	,	,	PUNCT
ftr-403	482	86	the	the	DET
ftr-403	482	87	reverse	reverse	ADJ
ftr-403	482	88	hybrid	hybrid	ADJ
ftr-403	482	89	entity	entity	NOUN
ftr-403	482	90	in	in	ADP
ftr-403	482	91	example	example	NOUN
ftr-403	482	92	3	3	NUM
ftr-403	482	93	,	,	PUNCT
ftr-403	482	94	would	would	AUX
ftr-403	482	95	be	be	AUX
ftr-403	482	96	a75	a75	PROPN
ftr-403	482	97	partnership	partnership	NOUN
ftr-403	482	98	for	for	ADP
ftr-403	482	99	u.s	u.s	PROPN
ftr-403	482	100	.	.	PROPN
ftr-403	482	101	tax	tax	NOUN
ftr-403	482	102	purposes	purpose	NOUN
ftr-403	482	103	,	,	PUNCT
ftr-403	482	104	as	as	SCONJ
ftr-403	482	105	it	it	PRON
ftr-403	482	106	is	be	AUX
ftr-403	482	107	under	under	ADP
ftr-403	482	108	the	the	DET
ftr-403	482	109	tax	tax	NOUN
ftr-403	482	110	laws	law	NOUN
ftr-403	482	111	of	of	ADP
ftr-403	482	112	country	country	NOUN
ftr-403	482	113	g	g	NOUN
ftr-403	482	114	,	,	PUNCT
ftr-403	482	115	because	because	SCONJ
ftr-403	482	116	(	(	PUNCT
ftr-403	482	117	1	1	X
ftr-403	482	118	)	)	PUNCT
ftr-403	482	119	both	both	PRON
ftr-403	482	120	of	of	ADP
ftr-403	482	121	its	its	PRON
ftr-403	482	122	partners	partner	NOUN
ftr-403	482	123	(	(	PUNCT
ftr-403	482	124	florco	florco	ADJ
ftr-403	482	125	and	and	CCONJ
ftr-403	482	126	its	its	PRON
ftr-403	482	127	domestic	domestic	ADJ
ftr-403	482	128	subsidiary	subsidiary	NOUN
ftr-403	482	129	)	)	PUNCT
ftr-403	482	130	would	would	AUX
ftr-403	482	131	be	be	AUX
ftr-403	482	132	u.s	u.s	PROPN
ftr-403	482	133	.	.	PROPN
ftr-403	482	134	shareholders	shareholder	NOUN
ftr-403	482	135	if	if	SCONJ
ftr-403	482	136	prs	prs	NOUN
ftr-403	482	137	were	be	AUX
ftr-403	482	138	a	a	DET
ftr-403	482	139	corporation	corporation	NOUN
ftr-403	482	140	for	for	ADP
ftr-403	482	141	u.s	u.s	PROPN
ftr-403	482	142	.	.	PROPN
ftr-403	482	143	tax	tax	NOUN
ftr-403	482	144	purposes	purpose	NOUN
ftr-403	482	145	and	and	CCONJ
ftr-403	482	146	(	(	PUNCT
ftr-403	482	147	2	2	X
ftr-403	482	148	)	)	PUNCT
ftr-403	482	149	prs	prs	NOUN
ftr-403	482	150	is	be	AUX
ftr-403	482	151	fiscally	fiscally	ADV
ftr-403	482	152	transparent	transparent	ADJ
ftr-403	482	153	under	under	ADP
ftr-403	482	154	the	the	DET
ftr-403	482	155	laws	law	NOUN
ftr-403	482	156	of	of	ADP
ftr-403	482	157	country	country	NOUN
ftr-403	482	158	g	g	PROPN
ftr-403	482	159	,	,	PUNCT
ftr-403	482	160	where	where	SCONJ
ftr-403	482	161	it	it	PRON
ftr-403	482	162	is	be	AUX
ftr-403	482	163	organized	organize	VERB
ftr-403	482	164	and	and	CCONJ
ftr-403	482	165	which	which	PRON
ftr-403	482	166	allows	allow	VERB
ftr-403	482	167	deductions	deduction	NOUN
ftr-403	482	168	for	for	ADP
ftr-403	482	169	payments	payment	NOUN
ftr-403	482	170	to	to	PART
ftr-403	482	171	prs	prs	VERB
ftr-403	482	172	(	(	PUNCT
ftr-403	482	173	its	its	PRON
ftr-403	482	174	interest	interest	NOUN
ftr-403	482	175	income	income	NOUN
ftr-403	482	176	)	)	PUNCT
ftr-403	482	177	.	.	PUNCT
ftr-403	483	1	this	this	DET
ftr-403	483	2	rule	rule	NOUN
ftr-403	483	3	would	would	AUX
ftr-403	483	4	also	also	ADV
ftr-403	483	5	frustrate	frustrate	VERB
ftr-403	483	6	some	some	DET
ftr-403	483	7	devices	device	NOUN
ftr-403	483	8	for	for	ADP
ftr-403	483	9	separating	separate	VERB
ftr-403	483	10	creditable	creditable	ADJ
ftr-403	483	11	taxes	taxis	NOUN
ftr-403	483	12	from	from	ADP
ftr-403	483	13	income	income	NOUN
ftr-403	483	14	on	on	ADP
ftr-403	483	15	which	which	PRON
ftr-403	483	16	the	the	DET
ftr-403	483	17	taxes	taxis	NOUN
ftr-403	483	18	are	be	AUX
ftr-403	483	19	imposed	impose	VERB
ftr-403	483	20	.	.	PUNCT
ftr-403	484	1	for	for	ADP
ftr-403	484	2	example	example	NOUN
ftr-403	484	3	,	,	PUNCT
ftr-403	484	4	if	if	SCONJ
ftr-403	484	5	two	two	NUM
ftr-403	484	6	u.s	u.s	PROPN
ftr-403	484	7	.	.	PROPN
ftr-403	484	8	members	member	NOUN
ftr-403	484	9	of	of	ADP
ftr-403	484	10	a	a	DET
ftr-403	484	11	u.s.-based	u.s.-based	ADJ
ftr-403	484	12	multinational	multinational	ADJ
ftr-403	484	13	enterprise	enterprise	NOUN
ftr-403	484	14	organize	organize	VERB
ftr-403	484	15	a	a	DET
ftr-403	484	16	partnership	partnership	NOUN
ftr-403	484	17	under	under	ADP
ftr-403	484	18	the	the	DET
ftr-403	484	19	laws	law	NOUN
ftr-403	484	20	of	of	ADP
ftr-403	484	21	foreign	foreign	ADJ
ftr-403	484	22	country	country	NOUN
ftr-403	484	23	z	z	NOUN
ftr-403	484	24	,	,	PUNCT
ftr-403	484	25	where	where	SCONJ
ftr-403	484	26	the	the	DET
ftr-403	484	27	partnership	partnership	NOUN
ftr-403	484	28	actively	actively	ADV
ftr-403	484	29	carries	carry	VERB
ftr-403	484	30	on	on	ADP
ftr-403	484	31	business	business	NOUN
ftr-403	484	32	and	and	CCONJ
ftr-403	484	33	which	which	PRON
ftr-403	484	34	imposes	impose	VERB
ftr-403	484	35	tax	tax	NOUN
ftr-403	484	36	on	on	ADP
ftr-403	484	37	the	the	DET
ftr-403	484	38	resulting	result	VERB
ftr-403	484	39	income	income	NOUN
ftr-403	484	40	at	at	ADP
ftr-403	484	41	35	35	NUM
ftr-403	484	42	%	%	NOUN
ftr-403	484	43	,	,	PUNCT
ftr-403	484	44	the	the	DET
ftr-403	484	45	rule	rule	NOUN
ftr-403	484	46	would	would	AUX
ftr-403	484	47	preclude	preclude	VERB
ftr-403	484	48	the	the	DET
ftr-403	484	49	partnership	partnership	NOUN
ftr-403	484	50	from	from	ADP
ftr-403	484	51	being	be	AUX
ftr-403	484	52	classified	classify	VERB
ftr-403	484	53	as	as	ADP
ftr-403	484	54	a	a	DET
ftr-403	484	55	corporation	corporation	NOUN
ftr-403	484	56	for	for	ADP
ftr-403	484	57	u.s	u.s	PROPN
ftr-403	484	58	.	.	PROPN
ftr-403	484	59	tax	tax	NOUN
ftr-403	484	60	purposes	purpose	NOUN
ftr-403	484	61	if	if	SCONJ
ftr-403	484	62	it	it	PRON
ftr-403	484	63	is	be	AUX
ftr-403	484	64	fiscally	fiscally	ADV
ftr-403	484	65	transparent	transparent	ADJ
ftr-403	484	66	under	under	ADP
ftr-403	484	67	the	the	DET
ftr-403	484	68	laws	law	NOUN
ftr-403	484	69	of	of	ADP
ftr-403	484	70	country	country	NOUN
ftr-403	484	71	z.	z.	PROPN
ftr-403	485	1	if	if	SCONJ
ftr-403	485	2	the	the	DET
ftr-403	485	3	entity	entity	NOUN
ftr-403	485	4	is	be	AUX
ftr-403	485	5	treated	treat	VERB
ftr-403	485	6	as	as	ADP
ftr-403	485	7	a	a	DET
ftr-403	485	8	partnership	partnership	NOUN
ftr-403	485	9	for	for	ADP
ftr-403	485	10	u.s	u.s	PROPN
ftr-403	485	11	.	.	PROPN
ftr-403	485	12	tax	tax	NOUN
ftr-403	485	13	purposes	purpose	NOUN
ftr-403	485	14	,	,	PUNCT
ftr-403	485	15	u.s	u.s	PROPN
ftr-403	485	16	.	.	PROPN
ftr-403	485	17	partners	partner	NOUN
ftr-403	485	18	would	would	AUX
ftr-403	485	19	be	be	AUX
ftr-403	485	20	allowed	allow	VERB
ftr-403	485	21	credit	credit	NOUN
ftr-403	485	22	for	for	ADP
ftr-403	485	23	taxes	taxis	NOUN
ftr-403	485	24	on	on	ADP
ftr-403	485	25	the	the	DET
ftr-403	485	26	partnership	partnership	NOUN
ftr-403	485	27	’s	’s	PART
ftr-403	485	28	income	income	NOUN
ftr-403	485	29	,	,	PUNCT
ftr-403	485	30	but	but	CCONJ
ftr-403	485	31	the	the	DET
ftr-403	485	32	united	united	PROPN
ftr-403	485	33	states	states	PROPN
ftr-403	485	34	would	would	AUX
ftr-403	485	35	also	also	ADV
ftr-403	485	36	tax	tax	VERB
ftr-403	485	37	them	they	PRON
ftr-403	485	38	on	on	ADP
ftr-403	485	39	this	this	DET
ftr-403	485	40	income	income	NOUN
ftr-403	485	41	.	.	PUNCT
ftr-403	486	1	iv	iv	X
ftr-403	486	2	.	.	PUNCT
ftr-403	487	1	conclusions	conclusion	NOUN
ftr-403	487	2	the	the	DET
ftr-403	487	3	treasury	treasury	PROPN
ftr-403	487	4	’s	’s	PART
ftr-403	487	5	adoption	adoption	NOUN
ftr-403	487	6	of	of	ADP
ftr-403	487	7	the	the	DET
ftr-403	487	8	check	check	VERB
ftr-403	487	9	-	-	PUNCT
ftr-403	487	10	the	the	DET
ftr-403	487	11	-	-	PUNCT
ftr-403	487	12	box	box	NOUN
ftr-403	487	13	proved	prove	VERB
ftr-403	487	14	to	to	PART
ftr-403	487	15	be	be	AUX
ftr-403	487	16	a	a	DET
ftr-403	487	17	very	very	ADV
ftr-403	487	18	troubling	troubling	ADJ
ftr-403	487	19	development	development	NOUN
ftr-403	487	20	for	for	ADP
ftr-403	487	21	international	international	ADJ
ftr-403	487	22	tax	tax	NOUN
ftr-403	487	23	policy	policy	NOUN
ftr-403	487	24	.	.	PUNCT
ftr-403	488	1	this	this	DET
ftr-403	488	2	paper	paper	NOUN
ftr-403	488	3	explores	explore	VERB
ftr-403	488	4	how	how	SCONJ
ftr-403	488	5	the	the	DET
ftr-403	488	6	regulations	regulation	NOUN
ftr-403	488	7	facilitated	facilitate	VERB
ftr-403	488	8	devices	device	NOUN
ftr-403	488	9	that	that	PRON
ftr-403	488	10	divert	divert	VERB
ftr-403	488	11	income	income	NOUN
ftr-403	488	12	into	into	ADP
ftr-403	488	13	the	the	DET
ftr-403	488	14	shelter	shelter	NOUN
ftr-403	488	15	of	of	ADP
ftr-403	488	16	tax	tax	NOUN
ftr-403	488	17	havens	haven	NOUN
ftr-403	488	18	while	while	SCONJ
ftr-403	488	19	steering	steer	VERB
ftr-403	488	20	clear	clear	ADJ
ftr-403	488	21	of	of	ADP
ftr-403	488	22	subpart	subpart	PROPN
ftr-403	488	23	f.	f.	PROPN
ftr-403	488	24	as	as	ADP
ftr-403	488	25	a	a	DET
ftr-403	488	26	result	result	NOUN
ftr-403	488	27	of	of	ADP
ftr-403	488	28	these	these	DET
ftr-403	488	29	devices	device	NOUN
ftr-403	488	30	,	,	PUNCT
ftr-403	488	31	subpart	subpart	PROPN
ftr-403	488	32	f	f	PROPN
ftr-403	488	33	has	have	AUX
ftr-403	488	34	fallen	fall	VERB
ftr-403	488	35	increasingly	increasingly	ADV
ftr-403	488	36	short	short	ADJ
ftr-403	488	37	of	of	ADP
ftr-403	488	38	the	the	DET
ftr-403	488	39	goal	goal	NOUN
ftr-403	488	40	of	of	ADP
ftr-403	488	41	curbing	curb	VERB
ftr-403	488	42	tax	tax	NOUN
ftr-403	488	43	haven	haven	NOUN
ftr-403	488	44	sheltering	shelter	VERB
ftr-403	488	45	.	.	PUNCT
ftr-403	489	1	the	the	DET
ftr-403	489	2	paper	paper	NOUN
ftr-403	489	3	suggests	suggest	VERB
ftr-403	489	4	that	that	SCONJ
ftr-403	489	5	with	with	ADP
ftr-403	489	6	relatively	relatively	ADV
ftr-403	489	7	small	small	ADJ
ftr-403	489	8	changes	change	NOUN
ftr-403	489	9	in	in	ADP
ftr-403	489	10	the	the	DET
ftr-403	489	11	regulations	regulation	NOUN
ftr-403	489	12	and	and	CCONJ
ftr-403	489	13	the	the	DET
ftr-403	489	14	subpart	subpart	NOUN
ftr-403	489	15	f	f	PROPN
ftr-403	489	16	statutes	statute	NOUN
ftr-403	489	17	,	,	PUNCT
ftr-403	489	18	congress	congress	PROPN
ftr-403	489	19	and	and	CCONJ
ftr-403	489	20	the	the	DET
ftr-403	489	21	treasury	treasury	NOUN
ftr-403	489	22	could	could	AUX
ftr-403	489	23	go	go	VERB
ftr-403	489	24	far	far	ADV
ftr-403	489	25	toward	toward	ADP
ftr-403	489	26	restoring	restore	VERB
ftr-403	489	27	subpart	subpart	NOUN
ftr-403	489	28	f	f	NOUN
ftr-403	489	29	2005	2005	NUM
ftr-403	489	30	]	]	PUNCT
ftr-403	489	31	whatever	whatever	PRON
ftr-403	489	32	happened	happen	VERB
ftr-403	489	33	to	to	PART
ftr-403	489	34	subpart	subpart	VERB
ftr-403	489	35	f	f	PROPN
ftr-403	489	36	?	?	PUNCT
ftr-403	489	37	211	211	NUM
ftr-403	489	38	to	to	ADP
ftr-403	489	39	its	its	PRON
ftr-403	489	40	intended	intended	ADJ
ftr-403	489	41	scope	scope	NOUN
ftr-403	489	42	.	.	PUNCT
ftr-403	490	1	congress	congress	PROPN
ftr-403	490	2	and	and	CCONJ
ftr-403	490	3	the	the	DET
ftr-403	490	4	treasury	treasury	NOUN
ftr-403	490	5	should	should	AUX
ftr-403	490	6	take	take	VERB
ftr-403	490	7	these	these	DET
ftr-403	490	8	steps	step	NOUN
ftr-403	490	9	promptly	promptly	ADV
ftr-403	490	10	.	.	PUNCT
ftr-403	491	1	page	page	NOUN
ftr-403	491	2	1	1	NUM
ftr-403	491	3	page	page	NOUN
ftr-403	491	4	2	2	NUM
ftr-403	491	5	page	page	NOUN
ftr-403	491	6	3	3	NUM
ftr-403	491	7	page	page	NOUN
ftr-403	491	8	4	4	NUM
ftr-403	491	9	page	page	NOUN
ftr-403	491	10	5	5	NUM
ftr-403	491	11	page	page	NOUN
ftr-403	491	12	6	6	NUM
ftr-403	491	13	page	page	NOUN
ftr-403	491	14	7	7	NUM
ftr-403	491	15	page	page	NOUN
ftr-403	491	16	8	8	NUM
ftr-403	491	17	page	page	NOUN
ftr-403	491	18	9	9	NUM
ftr-403	491	19	page	page	NOUN
ftr-403	491	20	10	10	NUM
ftr-403	491	21	page	page	NOUN
ftr-403	491	22	11	11	NUM
ftr-403	491	23	page	page	NOUN
ftr-403	491	24	12	12	NUM
ftr-403	491	25	page	page	NOUN
ftr-403	491	26	13	13	NUM
ftr-403	491	27	page	page	NOUN
ftr-403	491	28	14	14	NUM
ftr-403	491	29	page	page	NOUN
ftr-403	491	30	15	15	NUM
ftr-403	491	31	page	page	NOUN
ftr-403	491	32	16	16	NUM
ftr-403	491	33	page	page	NOUN
ftr-403	491	34	17	17	NUM
ftr-403	491	35	page	page	NOUN
ftr-403	491	36	18	18	NUM
ftr-403	491	37	page	page	NOUN
ftr-403	491	38	19	19	NUM
ftr-403	491	39	page	page	NOUN
ftr-403	491	40	20	20	NUM
ftr-403	491	41	page	page	NOUN
ftr-403	491	42	21	21	NUM
ftr-403	491	43	page	page	NOUN
ftr-403	491	44	22	22	NUM
ftr-403	491	45	page	page	NOUN
ftr-403	491	46	23	23	NUM
ftr-403	491	47	page	page	NOUN
ftr-403	491	48	24	24	NUM
ftr-403	491	49	page	page	NOUN
ftr-403	491	50	25	25	NUM
ftr-403	491	51	page	page	NOUN
ftr-403	491	52	26	26	NUM