id	sid	tid	token	lemma	pos
ftr-404	1	1	normative	normative	ADJ
ftr-404	1	2	capital	capital	NOUN
ftr-404	1	3	equipment	equipment	NOUN
ftr-404	1	4	expensing	expensing	NOUN
ftr-404	1	5	and	and	CCONJ
ftr-404	1	6	capital	capital	NOUN
ftr-404	1	7	formation	formation	NOUN
ftr-404	1	8	in	in	ADP
ftr-404	1	9	a	a	DET
ftr-404	1	10	transition	transition	NOUN
ftr-404	1	11	tax	tax	NOUN
ftr-404	1	12	base	base	NOUN
ftr-404	1	13	215	215	NUM
ftr-404	1	14	capital	capital	NOUN
ftr-404	1	15	equipm	equipm	NOUN
ftr-404	1	16	ent	ent	NOUN
ftr-404	1	17	expensing	expensing	NOUN
ftr-404	1	18	:	:	PUNCT
ftr-404	1	19	increm	increm	VERB
ftr-404	1	20	ental	ental	ADJ
ftr-404	1	21	tax	tax	NOUN
ftr-404	1	22	reform	reform	NOUN
ftr-404	1	23	for	for	ADP
ftr-404	1	24	a	a	DET
ftr-404	1	25	transition	transition	NOUN
ftr-404	1	26	realization	realization	NOUN
ftr-404	1	27	-	-	PUNCT
ftr-404	1	28	based	base	VERB
ftr-404	1	29	incom	incom	PROPN
ftr-404	1	30	e	e	PROPN
ftr-404	1	31	tax	tax	NOUN
ftr-404	1	32	by	by	ADP
ftr-404	1	33	charles	charles	PROPN
ftr-404	1	34	t.	t.	PROPN
ftr-404	1	35	terry	terry	PROPN
ftr-404	1	36	i.	i.	PROPN
ftr-404	1	37	introduction	introduction	NOUN
ftr-404	1	38	.	.	PUNCT
ftr-404	1	39	.	.	PUNCT
ftr-404	1	40	.	.	PUNCT
ftr-404	1	41	.	.	PUNCT
ftr-404	1	42	.	.	PUNCT
ftr-404	1	43	.	.	PUNCT
ftr-404	1	44	.	.	PUNCT
ftr-404	1	45	.	.	PUNCT
ftr-404	1	46	.	.	PUNCT
ftr-404	1	47	.	.	PUNCT
ftr-404	1	48	.	.	PUNCT
ftr-404	1	49	.	.	PUNCT
ftr-404	1	50	.	.	PUNCT
ftr-404	1	51	.	.	PUNCT
ftr-404	1	52	.	.	PUNCT
ftr-404	1	53	.	.	PUNCT
ftr-404	1	54	.	.	PUNCT
ftr-404	1	55	.	.	PUNCT
ftr-404	1	56	.	.	PUNCT
ftr-404	1	57	.	.	PUNCT
ftr-404	1	58	.	.	PUNCT
ftr-404	1	59	.	.	PUNCT
ftr-404	1	60	.	.	PUNCT
ftr-404	1	61	.	.	PUNCT
ftr-404	1	62	.	.	PUNCT
ftr-404	1	63	.	.	PUNCT
ftr-404	1	64	.	.	PUNCT
ftr-404	1	65	.	.	PUNCT
ftr-404	1	66	.	.	PUNCT
ftr-404	1	67	.	.	PUNCT
ftr-404	1	68	.	.	PUNCT
ftr-404	1	69	.	.	PUNCT
ftr-404	1	70	.	.	PUNCT
ftr-404	1	71	.	.	PUNCT
ftr-404	1	72	.	.	PUNCT
ftr-404	1	73	.	.	PUNCT
ftr-404	1	74	.	.	PUNCT
ftr-404	1	75	.	.	PUNCT
ftr-404	1	76	.	.	PUNCT
ftr-404	1	77	.	.	PUNCT
ftr-404	1	78	.	.	PUNCT
ftr-404	1	79	.	.	PUNCT
ftr-404	2	1	217	217	NUM
ftr-404	2	2	ii	ii	NOUN
ftr-404	2	3	.	.	PUNCT
ftr-404	3	1	taxing	tax	VERB
ftr-404	3	2	equipment	equipment	NOUN
ftr-404	3	3	investment	investment	NOUN
ftr-404	3	4	in	in	ADP
ftr-404	3	5	a	a	DET
ftr-404	3	6	realization	realization	NOUN
ftr-404	3	7	-	-	PUNCT
ftr-404	3	8	based	base	VERB
ftr-404	3	9	income	income	NOUN
ftr-404	3	10	tax	tax	NOUN
ftr-404	3	11	.	.	PUNCT
ftr-404	3	12	.	.	PUNCT
ftr-404	3	13	.	.	PUNCT
ftr-404	3	14	.	.	PUNCT
ftr-404	3	15	.	.	PUNCT
ftr-404	3	16	.	.	PUNCT
ftr-404	3	17	.	.	PUNCT
ftr-404	3	18	.	.	PUNCT
ftr-404	3	19	.	.	PUNCT
ftr-404	3	20	.	.	PUNCT
ftr-404	3	21	.	.	PUNCT
ftr-404	3	22	.	.	PUNCT
ftr-404	3	23	.	.	PUNCT
ftr-404	3	24	.	.	PUNCT
ftr-404	3	25	.	.	PUNCT
ftr-404	3	26	.	.	PUNCT
ftr-404	3	27	.	.	PUNCT
ftr-404	3	28	.	.	PUNCT
ftr-404	3	29	.	.	PUNCT
ftr-404	3	30	.	.	PUNCT
ftr-404	3	31	.	.	PUNCT
ftr-404	3	32	.	.	PUNCT
ftr-404	3	33	.	.	PUNCT
ftr-404	3	34	.	.	PUNCT
ftr-404	3	35	.	.	PUNCT
ftr-404	3	36	.	.	PUNCT
ftr-404	3	37	.	.	PUNCT
ftr-404	3	38	.	.	PUNCT
ftr-404	3	39	.	.	PUNCT
ftr-404	3	40	.	.	PUNCT
ftr-404	3	41	.	.	PUNCT
ftr-404	3	42	.	.	PUNCT
ftr-404	3	43	.	.	PUNCT
ftr-404	3	44	.	.	PUNCT
ftr-404	3	45	.	.	PUNCT
ftr-404	3	46	.	.	PUNCT
ftr-404	3	47	.	.	PUNCT
ftr-404	3	48	.	.	PUNCT
ftr-404	3	49	.	.	PUNCT
ftr-404	3	50	.	.	PUNCT
ftr-404	3	51	.	.	PUNCT
ftr-404	3	52	.	.	PUNCT
ftr-404	4	1	.	.	PUNCT
ftr-404	5	1	.	.	PUNCT
ftr-404	6	1	223	223	NUM
ftr-404	6	2	a.	a.	NOUN
ftr-404	6	3	realization	realization	NOUN
ftr-404	6	4	,	,	PUNCT
ftr-404	6	5	basis	basis	NOUN
ftr-404	6	6	and	and	CCONJ
ftr-404	6	7	earnings	earning	NOUN
ftr-404	6	8	-	-	PUNCT
ftr-404	6	9	financed	finance	VERB
ftr-404	6	10	investment	investment	NOUN
ftr-404	6	11	.	.	PUNCT
ftr-404	6	12	.	.	PUNCT
ftr-404	6	13	.	.	PUNCT
ftr-404	6	14	.	.	PUNCT
ftr-404	6	15	.	.	PUNCT
ftr-404	7	1	223	223	NUM
ftr-404	7	2	b.	b.	PROPN
ftr-404	7	3	capital	capital	PROPN
ftr-404	7	4	cost	cost	NOUN
ftr-404	7	5	recovery	recovery	NOUN
ftr-404	7	6	.	.	PUNCT
ftr-404	7	7	.	.	PUNCT
ftr-404	7	8	.	.	PUNCT
ftr-404	7	9	.	.	PUNCT
ftr-404	7	10	.	.	PUNCT
ftr-404	7	11	.	.	PUNCT
ftr-404	7	12	.	.	PUNCT
ftr-404	7	13	.	.	PUNCT
ftr-404	7	14	.	.	PUNCT
ftr-404	7	15	.	.	PUNCT
ftr-404	7	16	.	.	PUNCT
ftr-404	7	17	.	.	PUNCT
ftr-404	7	18	.	.	PUNCT
ftr-404	7	19	.	.	PUNCT
ftr-404	7	20	.	.	PUNCT
ftr-404	7	21	.	.	PUNCT
ftr-404	7	22	.	.	PUNCT
ftr-404	7	23	.	.	PUNCT
ftr-404	7	24	.	.	PUNCT
ftr-404	7	25	.	.	PUNCT
ftr-404	7	26	.	.	PUNCT
ftr-404	7	27	.	.	PUNCT
ftr-404	7	28	.	.	PUNCT
ftr-404	7	29	.	.	PUNCT
ftr-404	7	30	.	.	PUNCT
ftr-404	7	31	.	.	PUNCT
ftr-404	7	32	.	.	PUNCT
ftr-404	7	33	.	.	PUNCT
ftr-404	7	34	.	.	PUNCT
ftr-404	7	35	.	.	PUNCT
ftr-404	8	1	227	227	NUM
ftr-404	8	2	c.	c.	PROPN
ftr-404	8	3	interim	interim	PROPN
ftr-404	8	4	findings	finding	NOUN
ftr-404	8	5	.	.	PUNCT
ftr-404	8	6	.	.	PUNCT
ftr-404	8	7	.	.	PUNCT
ftr-404	8	8	.	.	PUNCT
ftr-404	8	9	.	.	PUNCT
ftr-404	8	10	.	.	PUNCT
ftr-404	8	11	.	.	PUNCT
ftr-404	8	12	.	.	PUNCT
ftr-404	8	13	.	.	PUNCT
ftr-404	8	14	.	.	PUNCT
ftr-404	8	15	.	.	PUNCT
ftr-404	8	16	.	.	PUNCT
ftr-404	8	17	.	.	PUNCT
ftr-404	8	18	.	.	PUNCT
ftr-404	8	19	.	.	PUNCT
ftr-404	8	20	.	.	PUNCT
ftr-404	8	21	.	.	PUNCT
ftr-404	8	22	.	.	PUNCT
ftr-404	8	23	.	.	PUNCT
ftr-404	8	24	.	.	PUNCT
ftr-404	8	25	.	.	PUNCT
ftr-404	8	26	.	.	PUNCT
ftr-404	8	27	.	.	PUNCT
ftr-404	8	28	.	.	PUNCT
ftr-404	8	29	.	.	PUNCT
ftr-404	8	30	.	.	PUNCT
ftr-404	8	31	.	.	PUNCT
ftr-404	8	32	.	.	PUNCT
ftr-404	8	33	.	.	PUNCT
ftr-404	8	34	.	.	PUNCT
ftr-404	8	35	.	.	PUNCT
ftr-404	8	36	.	.	PUNCT
ftr-404	8	37	.	.	PUNCT
ftr-404	8	38	.	.	PUNCT
ftr-404	8	39	.	.	PUNCT
ftr-404	9	1	229	229	NUM
ftr-404	9	2	iii	iii	NOUN
ftr-404	9	3	.	.	PUNCT
ftr-404	9	4	tax	tax	NOUN
ftr-404	9	5	capital	capital	NOUN
ftr-404	9	6	creation	creation	NOUN
ftr-404	9	7	and	and	CCONJ
ftr-404	9	8	tax	tax	NOUN
ftr-404	9	9	capital	capital	NOUN
ftr-404	9	10	formation	formation	NOUN
ftr-404	9	11	in	in	ADP
ftr-404	9	12	the	the	DET
ftr-404	9	13	u.s	u.s	PROPN
ftr-404	9	14	.	.	PROPN
ftr-404	9	15	rbit	rbit	PROPN
ftr-404	9	16	base	base	PROPN
ftr-404	9	17	.	.	PUNCT
ftr-404	9	18	.	.	PUNCT
ftr-404	9	19	.	.	PUNCT
ftr-404	9	20	.	.	PUNCT
ftr-404	9	21	.	.	PUNCT
ftr-404	9	22	.	.	PUNCT
ftr-404	9	23	.	.	PUNCT
ftr-404	9	24	.	.	PUNCT
ftr-404	9	25	.	.	PUNCT
ftr-404	9	26	.	.	PUNCT
ftr-404	9	27	.	.	PUNCT
ftr-404	9	28	.	.	PUNCT
ftr-404	9	29	.	.	PUNCT
ftr-404	9	30	.	.	PUNCT
ftr-404	9	31	.	.	PUNCT
ftr-404	9	32	.	.	PUNCT
ftr-404	9	33	.	.	PUNCT
ftr-404	9	34	.	.	PUNCT
ftr-404	9	35	.	.	PUNCT
ftr-404	9	36	.	.	PUNCT
ftr-404	9	37	.	.	PUNCT
ftr-404	9	38	.	.	PUNCT
ftr-404	9	39	.	.	PUNCT
ftr-404	9	40	.	.	PUNCT
ftr-404	9	41	.	.	PUNCT
ftr-404	9	42	.	.	PUNCT
ftr-404	9	43	.	.	PUNCT
ftr-404	9	44	.	.	PUNCT
ftr-404	9	45	.	.	PUNCT
ftr-404	9	46	.	.	PUNCT
ftr-404	9	47	.	.	PUNCT
ftr-404	9	48	.	.	PUNCT
ftr-404	9	49	.	.	PUNCT
ftr-404	9	50	.	.	PUNCT
ftr-404	10	1	230	230	NUM
ftr-404	10	2	a.	a.	NOUN
ftr-404	10	3	loss	loss	NOUN
ftr-404	10	4	offsets	offset	NOUN
ftr-404	10	5	and	and	CCONJ
ftr-404	10	6	the	the	DET
ftr-404	10	7	impact	impact	NOUN
ftr-404	10	8	of	of	ADP
ftr-404	10	9	various	various	ADJ
ftr-404	10	10	cost	cost	NOUN
ftr-404	10	11	recovery	recovery	NOUN
ftr-404	10	12	methods	method	NOUN
ftr-404	10	13	on	on	ADP
ftr-404	10	14	pre	pre	ADJ
ftr-404	10	15	-	-	ADJ
ftr-404	10	16	investment	investment	ADJ
ftr-404	10	17	tax	tax	NOUN
ftr-404	10	18	capital	capital	NOUN
ftr-404	10	19	creation	creation	NOUN
ftr-404	10	20	.	.	PUNCT
ftr-404	10	21	.	.	PUNCT
ftr-404	10	22	.	.	PUNCT
ftr-404	10	23	.	.	PUNCT
ftr-404	10	24	.	.	PUNCT
ftr-404	10	25	.	.	PUNCT
ftr-404	10	26	.	.	PUNCT
ftr-404	10	27	.	.	PUNCT
ftr-404	10	28	.	.	PUNCT
ftr-404	11	1	230	230	NUM
ftr-404	11	2	b.	b.	PROPN
ftr-404	11	3	loss	loss	NOUN
ftr-404	11	4	offsets	offset	NOUN
ftr-404	11	5	and	and	CCONJ
ftr-404	11	6	the	the	DET
ftr-404	11	7	impact	impact	NOUN
ftr-404	11	8	of	of	ADP
ftr-404	11	9	various	various	ADJ
ftr-404	11	10	cost	cost	NOUN
ftr-404	11	11	recovery	recovery	NOUN
ftr-404	11	12	methods	method	NOUN
ftr-404	11	13	on	on	ADP
ftr-404	11	14	post	post	ADJ
ftr-404	11	15	-	-	ADJ
ftr-404	11	16	investment	investment	ADJ
ftr-404	11	17	tax	tax	NOUN
ftr-404	11	18	capital	capital	NOUN
ftr-404	11	19	formation	formation	NOUN
ftr-404	11	20	.	.	PUNCT
ftr-404	11	21	.	.	PUNCT
ftr-404	11	22	.	.	PUNCT
ftr-404	11	23	.	.	PUNCT
ftr-404	11	24	.	.	PUNCT
ftr-404	11	25	.	.	PUNCT
ftr-404	12	1	.	.	PUNCT
ftr-404	13	1	234	234	NUM
ftr-404	13	2	iv	iv	NOUN
ftr-404	13	3	.	.	PUNCT
ftr-404	13	4	structural	structural	ADJ
ftr-404	13	5	capital	capital	NOUN
ftr-404	13	6	creation	creation	NOUN
ftr-404	13	7	,	,	PUNCT
ftr-404	13	8	formation	formation	NOUN
ftr-404	13	9	and	and	CCONJ
ftr-404	13	10	recovery	recovery	NOUN
ftr-404	13	11	issues	issue	NOUN
ftr-404	13	12	created	create	VERB
ftr-404	13	13	by	by	ADP
ftr-404	13	14	current	current	ADJ
ftr-404	13	15	equipment	equipment	NOUN
ftr-404	13	16	expensing	expense	VERB
ftr-404	13	17	schemes	scheme	NOUN
ftr-404	13	18	236	236	NUM
ftr-404	13	19	a.	a.	NOUN
ftr-404	13	20	unlimited	unlimited	ADJ
ftr-404	13	21	full	full	ADJ
ftr-404	13	22	offset	offset	NOUN
ftr-404	13	23	expensing	expense	VERB
ftr-404	13	24	.	.	PUNCT
ftr-404	13	25	.	.	PUNCT
ftr-404	13	26	.	.	PUNCT
ftr-404	13	27	.	.	PUNCT
ftr-404	13	28	.	.	PUNCT
ftr-404	13	29	.	.	PUNCT
ftr-404	13	30	.	.	PUNCT
ftr-404	13	31	.	.	PUNCT
ftr-404	13	32	.	.	PUNCT
ftr-404	13	33	.	.	PUNCT
ftr-404	13	34	.	.	PUNCT
ftr-404	13	35	.	.	PUNCT
ftr-404	13	36	.	.	PUNCT
ftr-404	13	37	.	.	PUNCT
ftr-404	13	38	.	.	PUNCT
ftr-404	13	39	.	.	PUNCT
ftr-404	13	40	.	.	PUNCT
ftr-404	13	41	.	.	PUNCT
ftr-404	13	42	.	.	PUNCT
ftr-404	13	43	.	.	PUNCT
ftr-404	13	44	.	.	PUNCT
ftr-404	13	45	.	.	PUNCT
ftr-404	14	1	.	.	PUNCT
ftr-404	15	1	236	236	NUM
ftr-404	15	2	b.	b.	PROPN
ftr-404	15	3	limited	limit	VERB
ftr-404	15	4	and/or	and/or	CCONJ
ftr-404	15	5	partial	partial	ADJ
ftr-404	15	6	offset	offset	NOUN
ftr-404	15	7	expensing	expense	VERB
ftr-404	15	8	.	.	PUNCT
ftr-404	15	9	.	.	PUNCT
ftr-404	15	10	.	.	PUNCT
ftr-404	15	11	.	.	PUNCT
ftr-404	15	12	.	.	PUNCT
ftr-404	15	13	.	.	PUNCT
ftr-404	15	14	.	.	PUNCT
ftr-404	15	15	.	.	PUNCT
ftr-404	15	16	.	.	PUNCT
ftr-404	15	17	.	.	PUNCT
ftr-404	15	18	.	.	PUNCT
ftr-404	15	19	.	.	PUNCT
ftr-404	15	20	.	.	PUNCT
ftr-404	15	21	.	.	PUNCT
ftr-404	15	22	.	.	PUNCT
ftr-404	15	23	.	.	PUNCT
ftr-404	16	1	238	238	NUM
ftr-404	16	2	1	1	NUM
ftr-404	16	3	.	.	PUNCT
ftr-404	16	4	under	under	AUX
ftr-404	16	5	-	-	PUNCT
ftr-404	16	6	expensing	expense	VERB
ftr-404	16	7	.	.	PUNCT
ftr-404	16	8	.	.	PUNCT
ftr-404	16	9	.	.	PUNCT
ftr-404	16	10	.	.	PUNCT
ftr-404	16	11	.	.	PUNCT
ftr-404	16	12	.	.	PUNCT
ftr-404	16	13	.	.	PUNCT
ftr-404	16	14	.	.	PUNCT
ftr-404	16	15	.	.	PUNCT
ftr-404	16	16	.	.	PUNCT
ftr-404	16	17	.	.	PUNCT
ftr-404	16	18	.	.	PUNCT
ftr-404	16	19	.	.	PUNCT
ftr-404	16	20	.	.	PUNCT
ftr-404	16	21	.	.	PUNCT
ftr-404	16	22	.	.	PUNCT
ftr-404	16	23	.	.	PUNCT
ftr-404	16	24	.	.	PUNCT
ftr-404	16	25	.	.	PUNCT
ftr-404	16	26	.	.	PUNCT
ftr-404	16	27	.	.	PUNCT
ftr-404	16	28	.	.	PUNCT
ftr-404	16	29	.	.	PUNCT
ftr-404	16	30	.	.	PUNCT
ftr-404	16	31	.	.	PUNCT
ftr-404	16	32	.	.	PUNCT
ftr-404	16	33	.	.	PUNCT
ftr-404	17	1	.	.	PUNCT
ftr-404	18	1	238	238	NUM
ftr-404	18	2	2	2	NUM
ftr-404	18	3	.	.	PUNCT
ftr-404	18	4	over	over	ADP
ftr-404	18	5	-	-	PUNCT
ftr-404	18	6	expensing	expense	VERB
ftr-404	18	7	.	.	PUNCT
ftr-404	18	8	.	.	PUNCT
ftr-404	18	9	.	.	PUNCT
ftr-404	18	10	.	.	PUNCT
ftr-404	18	11	.	.	PUNCT
ftr-404	18	12	.	.	PUNCT
ftr-404	18	13	.	.	PUNCT
ftr-404	18	14	.	.	PUNCT
ftr-404	18	15	.	.	PUNCT
ftr-404	18	16	.	.	PUNCT
ftr-404	18	17	.	.	PUNCT
ftr-404	18	18	.	.	PUNCT
ftr-404	18	19	.	.	PUNCT
ftr-404	18	20	.	.	PUNCT
ftr-404	18	21	.	.	PUNCT
ftr-404	18	22	.	.	PUNCT
ftr-404	18	23	.	.	PUNCT
ftr-404	18	24	.	.	PUNCT
ftr-404	18	25	.	.	PUNCT
ftr-404	18	26	.	.	PUNCT
ftr-404	18	27	.	.	PUNCT
ftr-404	18	28	.	.	PUNCT
ftr-404	18	29	.	.	PUNCT
ftr-404	18	30	.	.	PUNCT
ftr-404	18	31	.	.	PUNCT
ftr-404	18	32	.	.	PUNCT
ftr-404	18	33	.	.	PUNCT
ftr-404	18	34	.	.	PUNCT
ftr-404	19	1	.	.	PUNCT
ftr-404	20	1	239	239	NUM
ftr-404	20	2	v.	v.	ADP
ftr-404	20	3	normative	normative	ADJ
ftr-404	20	4	capital	capital	NOUN
ftr-404	20	5	creation	creation	NOUN
ftr-404	20	6	,	,	PUNCT
ftr-404	20	7	equipment	equipment	NOUN
ftr-404	20	8	expensing	expensing	NOUN
ftr-404	20	9	and	and	CCONJ
ftr-404	20	10	capital	capital	NOUN
ftr-404	20	11	formation	formation	NOUN
ftr-404	20	12	in	in	ADP
ftr-404	20	13	a	a	DET
ftr-404	20	14	transition	transition	NOUN
ftr-404	20	15	income	income	NOUN
ftr-404	20	16	tax	tax	NOUN
ftr-404	20	17	base	base	NOUN
ftr-404	20	18	.	.	PUNCT
ftr-404	20	19	.	.	PUNCT
ftr-404	20	20	.	.	PUNCT
ftr-404	20	21	.	.	PUNCT
ftr-404	20	22	.	.	PUNCT
ftr-404	21	1	.	.	PUNCT
ftr-404	22	1	239	239	NUM
ftr-404	22	2	a.	a.	NOUN
ftr-404	22	3	defining	define	VERB
ftr-404	22	4	the	the	DET
ftr-404	22	5	problem	problem	NOUN
ftr-404	22	6	.	.	PUNCT
ftr-404	22	7	.	.	PUNCT
ftr-404	22	8	.	.	PUNCT
ftr-404	22	9	.	.	PUNCT
ftr-404	22	10	.	.	PUNCT
ftr-404	22	11	.	.	PUNCT
ftr-404	22	12	.	.	PUNCT
ftr-404	22	13	.	.	PUNCT
ftr-404	22	14	.	.	PUNCT
ftr-404	22	15	.	.	PUNCT
ftr-404	22	16	.	.	PUNCT
ftr-404	22	17	.	.	PUNCT
ftr-404	22	18	.	.	PUNCT
ftr-404	22	19	.	.	PUNCT
ftr-404	22	20	.	.	PUNCT
ftr-404	22	21	.	.	PUNCT
ftr-404	22	22	.	.	PUNCT
ftr-404	22	23	.	.	PUNCT
ftr-404	22	24	.	.	PUNCT
ftr-404	22	25	.	.	PUNCT
ftr-404	22	26	.	.	PUNCT
ftr-404	22	27	.	.	PUNCT
ftr-404	22	28	.	.	PUNCT
ftr-404	22	29	.	.	PUNCT
ftr-404	22	30	.	.	PUNCT
ftr-404	22	31	.	.	PUNCT
ftr-404	22	32	.	.	PUNCT
ftr-404	22	33	.	.	PUNCT
ftr-404	22	34	.	.	PUNCT
ftr-404	22	35	.	.	PUNCT
ftr-404	23	1	.	.	PUNCT
ftr-404	24	1	239	239	NUM
ftr-404	24	2	b.	b.	NOUN
ftr-404	24	3	developing	develop	VERB
ftr-404	24	4	a	a	DET
ftr-404	24	5	basic	basic	ADJ
ftr-404	24	6	proposal	proposal	NOUN
ftr-404	24	7	for	for	ADP
ftr-404	24	8	normative	normative	ADJ
ftr-404	24	9	capital	capital	NOUN
ftr-404	24	10	equipment	equipment	NOUN
ftr-404	24	11	expensing	expense	VERB
ftr-404	24	12	.	.	PUNCT
ftr-404	24	13	.	.	PUNCT
ftr-404	24	14	.	.	PUNCT
ftr-404	24	15	.	.	PUNCT
ftr-404	24	16	.	.	PUNCT
ftr-404	24	17	.	.	PUNCT
ftr-404	24	18	.	.	PUNCT
ftr-404	24	19	.	.	PUNCT
ftr-404	24	20	.	.	PUNCT
ftr-404	24	21	.	.	PUNCT
ftr-404	24	22	.	.	PUNCT
ftr-404	24	23	.	.	PUNCT
ftr-404	24	24	.	.	PUNCT
ftr-404	24	25	.	.	PUNCT
ftr-404	24	26	.	.	PUNCT
ftr-404	24	27	.	.	PUNCT
ftr-404	24	28	.	.	PUNCT
ftr-404	24	29	.	.	PUNCT
ftr-404	24	30	.	.	PUNCT
ftr-404	24	31	.	.	PUNCT
ftr-404	24	32	.	.	PUNCT
ftr-404	24	33	.	.	PUNCT
ftr-404	24	34	.	.	PUNCT
ftr-404	24	35	.	.	PUNCT
ftr-404	24	36	.	.	PUNCT
ftr-404	24	37	.	.	PUNCT
ftr-404	24	38	.	.	PUNCT
ftr-404	24	39	.	.	PUNCT
ftr-404	24	40	.	.	PUNCT
ftr-404	24	41	.	.	PUNCT
ftr-404	24	42	.	.	PUNCT
ftr-404	25	1	240	240	NUM
ftr-404	25	2	1	1	NUM
ftr-404	25	3	.	.	PUNCT
ftr-404	26	1	the	the	DET
ftr-404	26	2	basic	basic	ADJ
ftr-404	26	3	proposal	proposal	NOUN
ftr-404	26	4	.	.	PUNCT
ftr-404	26	5	.	.	PUNCT
ftr-404	26	6	.	.	PUNCT
ftr-404	26	7	.	.	PUNCT
ftr-404	26	8	.	.	PUNCT
ftr-404	26	9	.	.	PUNCT
ftr-404	26	10	.	.	PUNCT
ftr-404	26	11	.	.	PUNCT
ftr-404	26	12	.	.	PUNCT
ftr-404	26	13	.	.	PUNCT
ftr-404	26	14	.	.	PUNCT
ftr-404	26	15	.	.	PUNCT
ftr-404	26	16	.	.	PUNCT
ftr-404	26	17	.	.	PUNCT
ftr-404	26	18	.	.	PUNCT
ftr-404	26	19	.	.	PUNCT
ftr-404	26	20	.	.	PUNCT
ftr-404	26	21	.	.	PUNCT
ftr-404	26	22	.	.	PUNCT
ftr-404	26	23	.	.	PUNCT
ftr-404	26	24	.	.	PUNCT
ftr-404	26	25	.	.	PUNCT
ftr-404	26	26	.	.	PUNCT
ftr-404	26	27	.	.	PUNCT
ftr-404	26	28	.	.	PUNCT
ftr-404	26	29	.	.	PUNCT
ftr-404	27	1	240	240	NUM
ftr-404	27	2	2	2	NUM
ftr-404	27	3	.	.	PUNCT
ftr-404	28	1	the	the	DET
ftr-404	28	2	treatment	treatment	NOUN
ftr-404	28	3	of	of	ADP
ftr-404	28	4	excess	excess	ADJ
ftr-404	28	5	tax	tax	NOUN
ftr-404	28	6	capital	capital	NOUN
ftr-404	28	7	creation	creation	NOUN
ftr-404	28	8	or	or	CCONJ
ftr-404	28	9	equipment	equipment	NOUN
ftr-404	28	10	investment	investment	NOUN
ftr-404	28	11	.	.	PUNCT
ftr-404	28	12	.	.	PUNCT
ftr-404	28	13	.	.	PUNCT
ftr-404	28	14	.	.	PUNCT
ftr-404	28	15	.	.	PUNCT
ftr-404	28	16	.	.	PUNCT
ftr-404	28	17	.	.	PUNCT
ftr-404	28	18	.	.	PUNCT
ftr-404	28	19	.	.	PUNCT
ftr-404	28	20	.	.	PUNCT
ftr-404	28	21	.	.	PUNCT
ftr-404	28	22	.	.	PUNCT
ftr-404	28	23	.	.	PUNCT
ftr-404	28	24	.	.	PUNCT
ftr-404	28	25	.	.	PUNCT
ftr-404	28	26	.	.	PUNCT
ftr-404	28	27	.	.	PUNCT
ftr-404	28	28	.	.	PUNCT
ftr-404	28	29	.	.	PUNCT
ftr-404	28	30	.	.	PUNCT
ftr-404	28	31	.	.	PUNCT
ftr-404	28	32	.	.	PUNCT
ftr-404	28	33	.	.	PUNCT
ftr-404	28	34	.	.	PUNCT
ftr-404	28	35	.	.	PUNCT
ftr-404	28	36	.	.	PUNCT
ftr-404	28	37	.	.	PUNCT
ftr-404	29	1	241	241	NUM
ftr-404	29	2	3	3	X
ftr-404	29	3	.	.	PUNCT
ftr-404	30	1	the	the	DET
ftr-404	30	2	treatment	treatment	NOUN
ftr-404	30	3	of	of	ADP
ftr-404	30	4	excess	excess	ADJ
ftr-404	30	5	non	non	ADJ
ftr-404	30	6	-	-	ADJ
ftr-404	30	7	tax	tax	ADJ
ftr-404	30	8	capital	capital	NOUN
ftr-404	30	9	investment	investment	NOUN
ftr-404	30	10	.	.	PUNCT
ftr-404	30	11	.	.	PUNCT
ftr-404	30	12	.	.	PUNCT
ftr-404	30	13	.	.	PUNCT
ftr-404	30	14	.	.	PUNCT
ftr-404	30	15	.	.	PUNCT
ftr-404	30	16	.	.	PUNCT
ftr-404	30	17	.	.	PUNCT
ftr-404	30	18	.	.	PUNCT
ftr-404	30	19	.	.	PUNCT
ftr-404	30	20	.	.	PUNCT
ftr-404	30	21	.	.	PUNCT
ftr-404	30	22	.	.	PUNCT
ftr-404	30	23	.	.	PUNCT
ftr-404	30	24	.	.	PUNCT
ftr-404	30	25	.	.	PUNCT
ftr-404	30	26	.	.	PUNCT
ftr-404	30	27	.	.	PUNCT
ftr-404	30	28	.	.	PUNCT
ftr-404	30	29	.	.	PUNCT
ftr-404	30	30	.	.	PUNCT
ftr-404	30	31	.	.	PUNCT
ftr-404	30	32	.	.	PUNCT
ftr-404	30	33	.	.	PUNCT
ftr-404	30	34	.	.	PUNCT
ftr-404	30	35	.	.	PUNCT
ftr-404	30	36	.	.	PUNCT
ftr-404	31	1	241	241	NUM
ftr-404	31	2	216	216	NUM
ftr-404	31	3	florida	florida	PROPN
ftr-404	31	4	tax	tax	NOUN
ftr-404	31	5	review	review	NOUN
ftr-404	31	6	[	[	X
ftr-404	31	7	vol.7:4	vol.7:4	NOUN
ftr-404	31	8	vi	vi	PROPN
ftr-404	31	9	.	.	PUNCT
ftr-404	32	1	a	a	DET
ftr-404	32	2	preliminary	preliminary	ADJ
ftr-404	32	3	look	look	NOUN
ftr-404	32	4	at	at	ADP
ftr-404	32	5	administering	administer	VERB
ftr-404	32	6	capital	capital	NOUN
ftr-404	32	7	equipment	equipment	NOUN
ftr-404	32	8	expensing	expense	VERB
ftr-404	32	9	.	.	PUNCT
ftr-404	32	10	.	.	PUNCT
ftr-404	32	11	.	.	PUNCT
ftr-404	32	12	.	.	PUNCT
ftr-404	32	13	.	.	PUNCT
ftr-404	32	14	.	.	PUNCT
ftr-404	32	15	.	.	PUNCT
ftr-404	32	16	.	.	PUNCT
ftr-404	32	17	.	.	PUNCT
ftr-404	32	18	.	.	PUNCT
ftr-404	32	19	.	.	PUNCT
ftr-404	32	20	.	.	PUNCT
ftr-404	32	21	.	.	PUNCT
ftr-404	32	22	.	.	PUNCT
ftr-404	32	23	.	.	PUNCT
ftr-404	32	24	.	.	PUNCT
ftr-404	32	25	.	.	PUNCT
ftr-404	32	26	.	.	PUNCT
ftr-404	32	27	.	.	PUNCT
ftr-404	32	28	.	.	PUNCT
ftr-404	32	29	.	.	PUNCT
ftr-404	32	30	.	.	PUNCT
ftr-404	32	31	.	.	PUNCT
ftr-404	32	32	.	.	PUNCT
ftr-404	32	33	.	.	PUNCT
ftr-404	32	34	.	.	PUNCT
ftr-404	32	35	.	.	PUNCT
ftr-404	32	36	.	.	PUNCT
ftr-404	32	37	.	.	PUNCT
ftr-404	32	38	.	.	PUNCT
ftr-404	32	39	.	.	PUNCT
ftr-404	32	40	.	.	PUNCT
ftr-404	32	41	.	.	PUNCT
ftr-404	32	42	.	.	PUNCT
ftr-404	33	1	242	242	NUM
ftr-404	33	2	a.	a.	NOUN
ftr-404	33	3	areas	area	NOUN
ftr-404	33	4	of	of	ADP
ftr-404	33	5	possible	possible	ADJ
ftr-404	33	6	administrative	administrative	ADJ
ftr-404	33	7	simplification	simplification	NOUN
ftr-404	33	8	.	.	PUNCT
ftr-404	33	9	.	.	PUNCT
ftr-404	33	10	.	.	PUNCT
ftr-404	33	11	.	.	PUNCT
ftr-404	33	12	.	.	PUNCT
ftr-404	33	13	.	.	PUNCT
ftr-404	33	14	.	.	PUNCT
ftr-404	33	15	.	.	PUNCT
ftr-404	33	16	.	.	PUNCT
ftr-404	33	17	.	.	PUNCT
ftr-404	33	18	.	.	PUNCT
ftr-404	34	1	243	243	NUM
ftr-404	34	2	1	1	X
ftr-404	34	3	.	.	PUNCT
ftr-404	35	1	aggregating	aggregate	VERB
ftr-404	35	2	expensing	expense	VERB
ftr-404	35	3	deduction	deduction	NOUN
ftr-404	35	4	computations	computation	NOUN
ftr-404	35	5	.	.	PUNCT
ftr-404	35	6	.	.	PUNCT
ftr-404	36	1	.	.	PUNCT
ftr-404	37	1	243	243	NUM
ftr-404	37	2	2	2	NUM
ftr-404	37	3	.	.	PUNCT
ftr-404	37	4	simplifying	simplify	VERB
ftr-404	37	5	the	the	DET
ftr-404	37	6	treatment	treatment	NOUN
ftr-404	37	7	of	of	ADP
ftr-404	37	8	asset	asset	NOUN
ftr-404	37	9	dispositions	disposition	NOUN
ftr-404	37	10	.	.	PUNCT
ftr-404	37	11	.	.	PUNCT
ftr-404	37	12	.	.	PUNCT
ftr-404	37	13	.	.	PUNCT
ftr-404	38	1	243	243	NUM
ftr-404	38	2	3	3	NUM
ftr-404	38	3	.	.	PUNCT
ftr-404	38	4	treatment	treatment	NOUN
ftr-404	38	5	under	under	ADP
ftr-404	38	6	the	the	DET
ftr-404	38	7	alternative	alternative	ADJ
ftr-404	38	8	minimum	minimum	ADJ
ftr-404	38	9	tax	tax	NOUN
ftr-404	38	10	.	.	PUNCT
ftr-404	38	11	.	.	PUNCT
ftr-404	38	12	.	.	PUNCT
ftr-404	38	13	.	.	PUNCT
ftr-404	38	14	.	.	PUNCT
ftr-404	39	1	244	244	NUM
ftr-404	39	2	b.	b.	PROPN
ftr-404	39	3	areas	area	NOUN
ftr-404	39	4	of	of	ADP
ftr-404	39	5	possible	possible	ADJ
ftr-404	39	6	administrative	administrative	ADJ
ftr-404	39	7	complexity	complexity	NOUN
ftr-404	39	8	.	.	PUNCT
ftr-404	39	9	.	.	PUNCT
ftr-404	39	10	.	.	PUNCT
ftr-404	39	11	.	.	PUNCT
ftr-404	39	12	.	.	PUNCT
ftr-404	39	13	.	.	PUNCT
ftr-404	39	14	.	.	PUNCT
ftr-404	39	15	.	.	PUNCT
ftr-404	39	16	.	.	PUNCT
ftr-404	39	17	.	.	PUNCT
ftr-404	39	18	.	.	PUNCT
ftr-404	39	19	.	.	PUNCT
ftr-404	39	20	.	.	PUNCT
ftr-404	40	1	244	244	NUM
ftr-404	40	2	1	1	NUM
ftr-404	40	3	.	.	PUNCT
ftr-404	41	1	defining	define	VERB
ftr-404	41	2	the	the	DET
ftr-404	41	3	scheduler	scheduler	NOUN
ftr-404	41	4	contours	contours	NOUN
ftr-404	41	5	of	of	ADP
ftr-404	41	6	capital	capital	NOUN
ftr-404	41	7	equipment	equipment	NOUN
ftr-404	41	8	expensing	expense	VERB
ftr-404	41	9	.	.	PUNCT
ftr-404	41	10	.	.	PUNCT
ftr-404	41	11	.	.	PUNCT
ftr-404	41	12	.	.	PUNCT
ftr-404	41	13	.	.	PUNCT
ftr-404	41	14	.	.	PUNCT
ftr-404	41	15	.	.	PUNCT
ftr-404	41	16	.	.	PUNCT
ftr-404	41	17	.	.	PUNCT
ftr-404	41	18	.	.	PUNCT
ftr-404	41	19	.	.	PUNCT
ftr-404	41	20	.	.	PUNCT
ftr-404	41	21	.	.	PUNCT
ftr-404	41	22	.	.	PUNCT
ftr-404	41	23	.	.	PUNCT
ftr-404	41	24	.	.	PUNCT
ftr-404	41	25	.	.	PUNCT
ftr-404	41	26	.	.	PUNCT
ftr-404	41	27	.	.	PUNCT
ftr-404	41	28	.	.	PUNCT
ftr-404	41	29	.	.	PUNCT
ftr-404	41	30	.	.	PUNCT
ftr-404	41	31	.	.	PUNCT
ftr-404	42	1	.	.	PUNCT
ftr-404	43	1	.	.	PUNCT
ftr-404	44	1	244	244	NUM
ftr-404	44	2	2	2	NUM
ftr-404	44	3	.	.	PUNCT
ftr-404	44	4	defining	define	VERB
ftr-404	44	5	the	the	DET
ftr-404	44	6	proper	proper	ADJ
ftr-404	44	7	treatment	treatment	NOUN
ftr-404	44	8	of	of	ADP
ftr-404	44	9	debt	debt	NOUN
ftr-404	44	10	financing	financing	NOUN
ftr-404	44	11	in	in	ADP
ftr-404	44	12	relation	relation	NOUN
ftr-404	44	13	to	to	ADP
ftr-404	44	14	capital	capital	NOUN
ftr-404	44	15	equipment	equipment	NOUN
ftr-404	44	16	expensing	expense	VERB
ftr-404	44	17	.	.	PUNCT
ftr-404	44	18	.	.	PUNCT
ftr-404	44	19	.	.	PUNCT
ftr-404	44	20	.	.	PUNCT
ftr-404	44	21	.	.	PUNCT
ftr-404	44	22	.	.	PUNCT
ftr-404	45	1	.	.	PUNCT
ftr-404	46	1	246	246	NUM
ftr-404	46	2	vii	vii	PROPN
ftr-404	46	3	.	.	PROPN
ftr-404	47	1	normative	normative	ADJ
ftr-404	47	2	capital	capital	NOUN
ftr-404	47	3	equipment	equipment	NOUN
ftr-404	47	4	expensing	expense	VERB
ftr-404	47	5	as	as	ADP
ftr-404	47	6	an	an	DET
ftr-404	47	7	agent	agent	NOUN
ftr-404	47	8	of	of	ADP
ftr-404	47	9	capital	capital	NOUN
ftr-404	47	10	creation	creation	NOUN
ftr-404	47	11	,	,	PUNCT
ftr-404	47	12	revenue	revenue	NOUN
ftr-404	47	13	generation	generation	NOUN
ftr-404	47	14	and	and	CCONJ
ftr-404	47	15	capital	capital	NOUN
ftr-404	47	16	formation	formation	NOUN
ftr-404	47	17	in	in	ADP
ftr-404	47	18	a	a	DET
ftr-404	47	19	transition	transition	NOUN
ftr-404	47	20	realization	realization	NOUN
ftr-404	47	21	-	-	PUNCT
ftr-404	47	22	based	base	VERB
ftr-404	47	23	income	income	NOUN
ftr-404	47	24	tax	tax	NOUN
ftr-404	47	25	.	.	PUNCT
ftr-404	47	26	.	.	PUNCT
ftr-404	47	27	.	.	PUNCT
ftr-404	47	28	.	.	PUNCT
ftr-404	47	29	.	.	PUNCT
ftr-404	47	30	.	.	PUNCT
ftr-404	47	31	.	.	PUNCT
ftr-404	47	32	.	.	PUNCT
ftr-404	47	33	.	.	PUNCT
ftr-404	47	34	.	.	PUNCT
ftr-404	47	35	.	.	PUNCT
ftr-404	47	36	.	.	PUNCT
ftr-404	48	1	.	.	PUNCT
ftr-404	49	1	249	249	NUM
ftr-404	49	2	a.	a.	NOUN
ftr-404	49	3	unlimited	unlimited	ADJ
ftr-404	49	4	capital	capital	NOUN
ftr-404	49	5	equipment	equipment	NOUN
ftr-404	49	6	expensing	expense	VERB
ftr-404	49	7	.	.	PUNCT
ftr-404	49	8	.	.	PUNCT
ftr-404	49	9	.	.	PUNCT
ftr-404	49	10	.	.	PUNCT
ftr-404	49	11	.	.	PUNCT
ftr-404	49	12	.	.	PUNCT
ftr-404	49	13	.	.	PUNCT
ftr-404	49	14	.	.	PUNCT
ftr-404	49	15	.	.	PUNCT
ftr-404	49	16	.	.	PUNCT
ftr-404	49	17	.	.	PUNCT
ftr-404	49	18	.	.	PUNCT
ftr-404	49	19	.	.	PUNCT
ftr-404	49	20	.	.	PUNCT
ftr-404	49	21	.	.	PUNCT
ftr-404	49	22	.	.	PUNCT
ftr-404	50	1	249	249	NUM
ftr-404	50	2	b.	b.	PROPN
ftr-404	50	3	limited	limit	VERB
ftr-404	50	4	capital	capital	NOUN
ftr-404	50	5	equipment	equipment	NOUN
ftr-404	50	6	expensing	expense	VERB
ftr-404	50	7	.	.	PUNCT
ftr-404	50	8	.	.	PUNCT
ftr-404	50	9	.	.	PUNCT
ftr-404	50	10	.	.	PUNCT
ftr-404	50	11	.	.	PUNCT
ftr-404	50	12	.	.	PUNCT
ftr-404	50	13	.	.	PUNCT
ftr-404	50	14	.	.	PUNCT
ftr-404	50	15	.	.	PUNCT
ftr-404	50	16	.	.	PUNCT
ftr-404	50	17	.	.	PUNCT
ftr-404	50	18	.	.	PUNCT
ftr-404	50	19	.	.	PUNCT
ftr-404	50	20	.	.	PUNCT
ftr-404	50	21	.	.	PUNCT
ftr-404	50	22	.	.	PUNCT
ftr-404	50	23	.	.	PUNCT
ftr-404	50	24	.	.	PUNCT
ftr-404	51	1	250	250	NUM
ftr-404	51	2	c.	c.	NOUN
ftr-404	51	3	a	a	DET
ftr-404	51	4	deeper	deep	ADJ
ftr-404	51	5	analysis	analysis	NOUN
ftr-404	51	6	of	of	ADP
ftr-404	51	7	the	the	DET
ftr-404	51	8	model	model	NOUN
ftr-404	51	9	.	.	PUNCT
ftr-404	51	10	.	.	PUNCT
ftr-404	51	11	.	.	PUNCT
ftr-404	51	12	.	.	PUNCT
ftr-404	51	13	.	.	PUNCT
ftr-404	51	14	.	.	PUNCT
ftr-404	51	15	.	.	PUNCT
ftr-404	51	16	.	.	PUNCT
ftr-404	51	17	.	.	PUNCT
ftr-404	51	18	.	.	PUNCT
ftr-404	51	19	.	.	PUNCT
ftr-404	51	20	.	.	PUNCT
ftr-404	51	21	.	.	PUNCT
ftr-404	51	22	.	.	PUNCT
ftr-404	51	23	.	.	PUNCT
ftr-404	51	24	.	.	PUNCT
ftr-404	51	25	.	.	PUNCT
ftr-404	51	26	.	.	PUNCT
ftr-404	51	27	.	.	PUNCT
ftr-404	51	28	.	.	PUNCT
ftr-404	51	29	.	.	PUNCT
ftr-404	52	1	.	.	PUNCT
ftr-404	53	1	.	.	PUNCT
ftr-404	54	1	252	252	NUM
ftr-404	54	2	1	1	NUM
ftr-404	54	3	.	.	PUNCT
ftr-404	54	4	moderately	moderately	ADV
ftr-404	54	5	high	high	ADJ
ftr-404	54	6	earnings	earning	NOUN
ftr-404	54	7	levels	level	NOUN
ftr-404	54	8	.	.	PUNCT
ftr-404	54	9	.	.	PUNCT
ftr-404	54	10	.	.	PUNCT
ftr-404	54	11	.	.	PUNCT
ftr-404	54	12	.	.	PUNCT
ftr-404	54	13	.	.	PUNCT
ftr-404	54	14	.	.	PUNCT
ftr-404	54	15	.	.	PUNCT
ftr-404	54	16	.	.	PUNCT
ftr-404	54	17	.	.	PUNCT
ftr-404	54	18	.	.	PUNCT
ftr-404	54	19	.	.	PUNCT
ftr-404	54	20	.	.	PUNCT
ftr-404	55	1	.	.	PUNCT
ftr-404	56	1	.	.	PUNCT
ftr-404	57	1	252	252	NUM
ftr-404	57	2	2	2	NUM
ftr-404	57	3	.	.	PUNCT
ftr-404	57	4	low	low	ADJ
ftr-404	57	5	earnings	earning	NOUN
ftr-404	57	6	levels	level	NOUN
ftr-404	57	7	.	.	PUNCT
ftr-404	57	8	.	.	PUNCT
ftr-404	57	9	.	.	PUNCT
ftr-404	57	10	.	.	PUNCT
ftr-404	57	11	.	.	PUNCT
ftr-404	57	12	.	.	PUNCT
ftr-404	57	13	.	.	PUNCT
ftr-404	57	14	.	.	PUNCT
ftr-404	57	15	.	.	PUNCT
ftr-404	57	16	.	.	PUNCT
ftr-404	57	17	.	.	PUNCT
ftr-404	57	18	.	.	PUNCT
ftr-404	57	19	.	.	PUNCT
ftr-404	57	20	.	.	PUNCT
ftr-404	57	21	.	.	PUNCT
ftr-404	57	22	.	.	PUNCT
ftr-404	57	23	.	.	PUNCT
ftr-404	57	24	.	.	PUNCT
ftr-404	57	25	.	.	PUNCT
ftr-404	57	26	.	.	PUNCT
ftr-404	57	27	.	.	PUNCT
ftr-404	57	28	.	.	PUNCT
ftr-404	57	29	.	.	PUNCT
ftr-404	57	30	.	.	PUNCT
ftr-404	58	1	.	.	PUNCT
ftr-404	59	1	253	253	NUM
ftr-404	59	2	3	3	NUM
ftr-404	59	3	.	.	PUNCT
ftr-404	59	4	very	very	ADV
ftr-404	59	5	high	high	ADJ
ftr-404	59	6	earnings	earning	NOUN
ftr-404	59	7	levels	level	NOUN
ftr-404	59	8	.	.	PUNCT
ftr-404	59	9	.	.	PUNCT
ftr-404	59	10	.	.	PUNCT
ftr-404	59	11	.	.	PUNCT
ftr-404	59	12	.	.	PUNCT
ftr-404	59	13	.	.	PUNCT
ftr-404	59	14	.	.	PUNCT
ftr-404	59	15	.	.	PUNCT
ftr-404	59	16	.	.	PUNCT
ftr-404	59	17	.	.	PUNCT
ftr-404	59	18	.	.	PUNCT
ftr-404	59	19	.	.	PUNCT
ftr-404	59	20	.	.	PUNCT
ftr-404	59	21	.	.	PUNCT
ftr-404	59	22	.	.	PUNCT
ftr-404	59	23	.	.	PUNCT
ftr-404	59	24	.	.	PUNCT
ftr-404	59	25	.	.	PUNCT
ftr-404	59	26	.	.	PUNCT
ftr-404	60	1	.	.	PUNCT
ftr-404	61	1	254	254	NUM
ftr-404	61	2	viii	viii	ADJ
ftr-404	61	3	.	.	PUNCT
ftr-404	62	1	summary	summary	NOUN
ftr-404	62	2	.	.	PUNCT
ftr-404	62	3	.	.	PUNCT
ftr-404	62	4	.	.	PUNCT
ftr-404	62	5	.	.	PUNCT
ftr-404	62	6	.	.	PUNCT
ftr-404	62	7	.	.	PUNCT
ftr-404	62	8	.	.	PUNCT
ftr-404	62	9	.	.	PUNCT
ftr-404	62	10	.	.	PUNCT
ftr-404	62	11	.	.	PUNCT
ftr-404	62	12	.	.	PUNCT
ftr-404	62	13	.	.	PUNCT
ftr-404	62	14	.	.	PUNCT
ftr-404	62	15	.	.	PUNCT
ftr-404	62	16	.	.	PUNCT
ftr-404	62	17	.	.	PUNCT
ftr-404	62	18	.	.	PUNCT
ftr-404	62	19	.	.	PUNCT
ftr-404	62	20	.	.	PUNCT
ftr-404	62	21	.	.	PUNCT
ftr-404	62	22	.	.	PUNCT
ftr-404	62	23	.	.	PUNCT
ftr-404	62	24	.	.	PUNCT
ftr-404	62	25	.	.	PUNCT
ftr-404	62	26	.	.	PUNCT
ftr-404	62	27	.	.	PUNCT
ftr-404	62	28	.	.	PUNCT
ftr-404	62	29	.	.	PUNCT
ftr-404	62	30	.	.	PUNCT
ftr-404	62	31	.	.	PUNCT
ftr-404	62	32	.	.	PUNCT
ftr-404	62	33	.	.	PUNCT
ftr-404	62	34	.	.	PUNCT
ftr-404	62	35	.	.	PUNCT
ftr-404	62	36	.	.	PUNCT
ftr-404	62	37	.	.	PUNCT
ftr-404	62	38	.	.	PUNCT
ftr-404	62	39	.	.	PUNCT
ftr-404	62	40	.	.	PUNCT
ftr-404	62	41	.	.	PUNCT
ftr-404	62	42	.	.	PUNCT
ftr-404	62	43	.	.	PUNCT
ftr-404	62	44	.	.	PUNCT
ftr-404	62	45	.	.	PUNCT
ftr-404	63	1	255	255	NUM
ftr-404	63	2	conclusion	conclusion	NOUN
ftr-404	63	3	.	.	PUNCT
ftr-404	63	4	.	.	PUNCT
ftr-404	63	5	.	.	PUNCT
ftr-404	63	6	.	.	PUNCT
ftr-404	63	7	.	.	PUNCT
ftr-404	63	8	.	.	PUNCT
ftr-404	63	9	.	.	PUNCT
ftr-404	63	10	.	.	PUNCT
ftr-404	63	11	.	.	PUNCT
ftr-404	63	12	.	.	PUNCT
ftr-404	63	13	.	.	PUNCT
ftr-404	63	14	.	.	PUNCT
ftr-404	63	15	.	.	PUNCT
ftr-404	63	16	.	.	PUNCT
ftr-404	63	17	.	.	PUNCT
ftr-404	63	18	.	.	PUNCT
ftr-404	63	19	.	.	PUNCT
ftr-404	63	20	.	.	PUNCT
ftr-404	63	21	.	.	PUNCT
ftr-404	63	22	.	.	PUNCT
ftr-404	63	23	.	.	PUNCT
ftr-404	63	24	.	.	PUNCT
ftr-404	63	25	.	.	PUNCT
ftr-404	63	26	.	.	PUNCT
ftr-404	63	27	.	.	PUNCT
ftr-404	63	28	.	.	PUNCT
ftr-404	63	29	.	.	PUNCT
ftr-404	63	30	.	.	PUNCT
ftr-404	63	31	.	.	PUNCT
ftr-404	63	32	.	.	PUNCT
ftr-404	63	33	.	.	PUNCT
ftr-404	63	34	.	.	PUNCT
ftr-404	63	35	.	.	PUNCT
ftr-404	63	36	.	.	PUNCT
ftr-404	63	37	.	.	PUNCT
ftr-404	63	38	.	.	PUNCT
ftr-404	63	39	.	.	PUNCT
ftr-404	63	40	.	.	PUNCT
ftr-404	63	41	.	.	PUNCT
ftr-404	63	42	.	.	PUNCT
ftr-404	63	43	.	.	PUNCT
ftr-404	63	44	.	.	PUNCT
ftr-404	63	45	.	.	PUNCT
ftr-404	63	46	.	.	PUNCT
ftr-404	63	47	.	.	PUNCT
ftr-404	63	48	.	.	PUNCT
ftr-404	64	1	257	257	NUM
ftr-404	64	2	2006	2006	NUM
ftr-404	64	3	]	]	PUNCT
ftr-404	64	4	capital	capital	NOUN
ftr-404	64	5	equipment	equipment	NOUN
ftr-404	64	6	expensing	expense	VERB
ftr-404	64	7	217	217	NUM
ftr-404	64	8	*	*	PUNCT
ftr-404	64	9	professor	professor	NOUN
ftr-404	64	10	of	of	ADP
ftr-404	64	11	law	law	NOUN
ftr-404	64	12	,	,	PUNCT
ftr-404	64	13	university	university	PROPN
ftr-404	64	14	of	of	ADP
ftr-404	64	15	illinois	illinois	PROPN
ftr-404	64	16	college	college	PROPN
ftr-404	64	17	of	of	ADP
ftr-404	64	18	law	law	PROPN
ftr-404	64	19	.	.	PUNCT
ftr-404	65	1	b.a	b.a	PROPN
ftr-404	65	2	.	.	PROPN
ftr-404	65	3	,	,	PUNCT
ftr-404	65	4	stanford	stanford	PROPN
ftr-404	65	5	university	university	PROPN
ftr-404	65	6	;	;	PUNCT
ftr-404	65	7	j.d	j.d	PROPN
ftr-404	65	8	.	.	PROPN
ftr-404	65	9	,	,	PUNCT
ftr-404	65	10	southwestern	southwestern	ADJ
ftr-404	65	11	university	university	NOUN
ftr-404	65	12	school	school	NOUN
ftr-404	65	13	of	of	ADP
ftr-404	65	14	law	law	NOUN
ftr-404	65	15	;	;	PUNCT
ftr-404	65	16	ll.m	ll.m	X
ftr-404	65	17	.	.	PUNCT
ftr-404	66	1	(	(	PUNCT
ftr-404	66	2	taxation	taxation	NOUN
ftr-404	66	3	)	)	PUNCT
ftr-404	66	4	,	,	PUNCT
ftr-404	66	5	new	new	PROPN
ftr-404	66	6	york	york	PROPN
ftr-404	66	7	university	university	PROPN
ftr-404	66	8	school	school	NOUN
ftr-404	66	9	of	of	ADP
ftr-404	66	10	law	law	NOUN
ftr-404	66	11	.	.	PUNCT
ftr-404	67	1	this	this	DET
ftr-404	67	2	article	article	NOUN
ftr-404	67	3	could	could	AUX
ftr-404	67	4	literally	literally	ADV
ftr-404	67	5	not	not	PART
ftr-404	67	6	have	have	AUX
ftr-404	67	7	been	be	AUX
ftr-404	67	8	written	write	VERB
ftr-404	67	9	without	without	ADP
ftr-404	67	10	the	the	DET
ftr-404	67	11	extraordinary	extraordinary	ADJ
ftr-404	67	12	assistance	assistance	NOUN
ftr-404	67	13	of	of	ADP
ftr-404	67	14	student	student	NOUN
ftr-404	67	15	research	research	NOUN
ftr-404	67	16	assistants	assistant	NOUN
ftr-404	67	17	,	,	PUNCT
ftr-404	67	18	ji	ji	PROPN
ftr-404	67	19	kim	kim	PROPN
ftr-404	67	20	,	,	PUNCT
ftr-404	67	21	amina	amina	PROPN
ftr-404	67	22	kaal	kaal	PROPN
ftr-404	67	23	,	,	PUNCT
ftr-404	67	24	kurt	kurt	PROPN
ftr-404	67	25	meyer	meyer	PROPN
ftr-404	67	26	,	,	PUNCT
ftr-404	67	27	and	and	CCONJ
ftr-404	67	28	amy	amy	PROPN
ftr-404	67	29	tomaszewski	tomaszewski	PROPN
ftr-404	67	30	.	.	PUNCT
ftr-404	68	1	professor	professor	PROPN
ftr-404	68	2	deborah	deborah	PROPN
ftr-404	68	3	schenk	schenk	PROPN
ftr-404	68	4	graciously	graciously	ADV
ftr-404	68	5	provided	provide	VERB
ftr-404	68	6	invaluable	invaluable	ADJ
ftr-404	68	7	comments	comment	NOUN
ftr-404	68	8	.	.	PUNCT
ftr-404	69	1	any	any	DET
ftr-404	69	2	remaining	remain	VERB
ftr-404	69	3	errors	error	NOUN
ftr-404	69	4	are	be	AUX
ftr-404	69	5	my	my	PRON
ftr-404	69	6	sole	sole	ADJ
ftr-404	69	7	responsibility	responsibility	NOUN
ftr-404	69	8	.	.	PUNCT
ftr-404	70	1	1	1	X
ftr-404	70	2	.	.	X
ftr-404	70	3	charles	charles	PROPN
ftr-404	70	4	t.	t.	PROPN
ftr-404	70	5	terry	terry	PROPN
ftr-404	70	6	,	,	PUNCT
ftr-404	70	7	normative	normative	ADJ
ftr-404	70	8	cost	cost	NOUN
ftr-404	70	9	recovery	recovery	NOUN
ftr-404	70	10	policy	policy	NOUN
ftr-404	70	11	for	for	ADP
ftr-404	70	12	a	a	DET
ftr-404	70	13	realization	realization	NOUN
ftr-404	70	14	-	-	PUNCT
ftr-404	70	15	based	base	VERB
ftr-404	70	16	income	income	NOUN
ftr-404	70	17	tax	tax	NOUN
ftr-404	70	18	,	,	PUNCT
ftr-404	70	19	5	5	NUM
ftr-404	70	20	fla	fla	NOUN
ftr-404	70	21	.	.	PUNCT
ftr-404	71	1	tax	tax	PROPN
ftr-404	71	2	rev	rev	PROPN
ftr-404	71	3	.	.	PROPN
ftr-404	71	4	467	467	NUM
ftr-404	71	5	,	,	PUNCT
ftr-404	71	6	470	470	NUM
ftr-404	71	7	-	-	SYM
ftr-404	71	8	76	76	NUM
ftr-404	71	9	,	,	PUNCT
ftr-404	71	10	498	498	NUM
ftr-404	71	11	-	-	SYM
ftr-404	71	12	510	510	NUM
ftr-404	71	13	(	(	PUNCT
ftr-404	71	14	2002	2002	NUM
ftr-404	71	15	)	)	PUNCT
ftr-404	71	16	.	.	PUNCT
ftr-404	72	1	the	the	DET
ftr-404	72	2	term	term	NOUN
ftr-404	72	3	“	"	PUNCT
ftr-404	72	4	realization	realization	NOUN
ftr-404	72	5	-	-	PUNCT
ftr-404	72	6	based	base	VERB
ftr-404	72	7	income	income	NOUN
ftr-404	72	8	tax	tax	NOUN
ftr-404	72	9	”	"	PUNCT
ftr-404	72	10	has	have	AUX
ftr-404	72	11	begun	begin	VERB
ftr-404	72	12	to	to	PART
ftr-404	72	13	acquire	acquire	VERB
ftr-404	72	14	wide	wide	ADJ
ftr-404	72	15	currency	currency	NOUN
ftr-404	72	16	.	.	PUNCT
ftr-404	73	1	see	see	VERB
ftr-404	73	2	e.g.	e.g.	ADV
ftr-404	73	3	,	,	PUNCT
ftr-404	73	4	michael	michael	PROPN
ftr-404	73	5	j.	j.	PROPN
ftr-404	73	6	graetz	graetz	PROPN
ftr-404	73	7	,	,	PUNCT
ftr-404	73	8	100	100	NUM
ftr-404	73	9	million	million	NUM
ftr-404	73	10	unnecessary	unnecessary	ADJ
ftr-404	73	11	returns	return	NOUN
ftr-404	73	12	:	:	PUNCT
ftr-404	73	13	a	a	DET
ftr-404	73	14	fresh	fresh	ADJ
ftr-404	73	15	start	start	NOUN
ftr-404	73	16	for	for	ADP
ftr-404	73	17	the	the	DET
ftr-404	73	18	u.s	u.s	PROPN
ftr-404	73	19	.	.	PROPN
ftr-404	73	20	tax	tax	NOUN
ftr-404	73	21	system	system	NOUN
ftr-404	73	22	,	,	PUNCT
ftr-404	73	23	112	112	NUM
ftr-404	73	24	yale	yale	PROPN
ftr-404	73	25	l.j	l.j	PROPN
ftr-404	73	26	.	.	PROPN
ftr-404	73	27	261	261	NUM
ftr-404	73	28	(	(	PUNCT
ftr-404	73	29	2002	2002	NUM
ftr-404	73	30	)	)	PUNCT
ftr-404	73	31	;	;	PUNCT
ftr-404	73	32	jeff	jeff	PROPN
ftr-404	73	33	strnad	strnad	PROPN
ftr-404	73	34	,	,	PUNCT
ftr-404	73	35	some	some	DET
ftr-404	73	36	macroeconomic	macroeconomic	ADJ
ftr-404	73	37	interactions	interaction	NOUN
ftr-404	73	38	with	with	ADP
ftr-404	73	39	tax	tax	NOUN
ftr-404	73	40	base	base	NOUN
ftr-404	73	41	choice	choice	NOUN
ftr-404	73	42	,	,	PUNCT
ftr-404	73	43	56	56	NUM
ftr-404	73	44	smu	smu	PROPN
ftr-404	73	45	l.	l.	PROPN
ftr-404	73	46	rev	rev	PROPN
ftr-404	73	47	.	.	PROPN
ftr-404	73	48	171	171	NUM
ftr-404	73	49	,	,	PUNCT
ftr-404	73	50	172	172	NUM
ftr-404	73	51	,	,	PUNCT
ftr-404	73	52	185	185	NUM
ftr-404	73	53	-	-	SYM
ftr-404	73	54	87	87	NUM
ftr-404	73	55	(	(	PUNCT
ftr-404	73	56	2003	2003	NUM
ftr-404	73	57	)	)	PUNCT
ftr-404	73	58	;	;	PUNCT
ftr-404	73	59	deborah	deborah	PROPN
ftr-404	73	60	h.	h.	PROPN
ftr-404	73	61	schenk	schenk	PROPN
ftr-404	73	62	,	,	PUNCT
ftr-404	73	63	a	a	DET
ftr-404	73	64	positive	positive	ADJ
ftr-404	73	65	account	account	NOUN
ftr-404	73	66	of	of	ADP
ftr-404	73	67	the	the	DET
ftr-404	73	68	realization	realization	NOUN
ftr-404	73	69	rule	rule	NOUN
ftr-404	73	70	,	,	PUNCT
ftr-404	73	71	57	57	NUM
ftr-404	73	72	tax	tax	NOUN
ftr-404	73	73	l.	l.	PROPN
ftr-404	73	74	rev	rev	PROPN
ftr-404	73	75	.	.	PROPN
ftr-404	73	76	355	355	NUM
ftr-404	73	77	(	(	PUNCT
ftr-404	73	78	spring	spring	NOUN
ftr-404	73	79	2004	2004	NUM
ftr-404	73	80	)	)	PUNCT
ftr-404	73	81	.	.	PUNCT
ftr-404	74	1	2	2	X
ftr-404	74	2	.	.	X
ftr-404	74	3	that	that	DET
ftr-404	74	4	article	article	NOUN
ftr-404	74	5	actually	actually	ADV
ftr-404	74	6	discussed	discuss	VERB
ftr-404	74	7	cost	cost	NOUN
ftr-404	74	8	recovery	recovery	NOUN
ftr-404	74	9	theory	theory	NOUN
ftr-404	74	10	and	and	CCONJ
ftr-404	74	11	policy	policy	NOUN
ftr-404	74	12	with	with	ADP
ftr-404	74	13	respect	respect	NOUN
ftr-404	74	14	to	to	ADP
ftr-404	74	15	“	"	PUNCT
ftr-404	74	16	short	short	ADV
ftr-404	74	17	-	-	PUNCT
ftr-404	74	18	lived	live	VERB
ftr-404	74	19	and	and	CCONJ
ftr-404	74	20	completely	completely	ADV
ftr-404	74	21	wasting	waste	VERB
ftr-404	74	22	assets	asset	NOUN
ftr-404	74	23	.	.	PUNCT
ftr-404	74	24	”	"	PUNCT
ftr-404	75	1	terry	terry	PROPN
ftr-404	75	2	,	,	PUNCT
ftr-404	75	3	supra	supra	PROPN
ftr-404	75	4	note	note	NOUN
ftr-404	75	5	1	1	NUM
ftr-404	75	6	,	,	PUNCT
ftr-404	75	7	at	at	ADP
ftr-404	75	8	472	472	NUM
ftr-404	75	9	.	.	PUNCT
ftr-404	76	1	at	at	ADP
ftr-404	76	2	that	that	DET
ftr-404	76	3	time	time	NOUN
ftr-404	76	4	,	,	PUNCT
ftr-404	76	5	i	i	PRON
ftr-404	76	6	did	do	AUX
ftr-404	76	7	not	not	PART
ftr-404	76	8	want	want	VERB
ftr-404	76	9	to	to	PART
ftr-404	76	10	be	be	AUX
ftr-404	76	11	viewed	view	VERB
ftr-404	76	12	as	as	ADP
ftr-404	76	13	specifically	specifically	ADV
ftr-404	76	14	discussing	discuss	VERB
ftr-404	76	15	the	the	DET
ftr-404	76	16	particular	particular	ADJ
ftr-404	76	17	characteristics	characteristic	NOUN
ftr-404	76	18	of	of	ADP
ftr-404	76	19	irc	irc	PROPN
ftr-404	76	20	§	§	PROPN
ftr-404	76	21	179	179	NUM
ftr-404	76	22	;	;	PUNCT
ftr-404	76	23	although	although	SCONJ
ftr-404	76	24	it	it	PRON
ftr-404	76	25	was	be	AUX
ftr-404	76	26	,	,	PUNCT
ftr-404	76	27	and	and	CCONJ
ftr-404	76	28	still	still	ADV
ftr-404	76	29	is	be	AUX
ftr-404	76	30	,	,	PUNCT
ftr-404	76	31	the	the	DET
ftr-404	76	32	closest	close	ADJ
ftr-404	76	33	real	real	ADJ
ftr-404	76	34	world	world	NOUN
ftr-404	76	35	manifestation	manifestation	NOUN
ftr-404	76	36	of	of	ADP
ftr-404	76	37	the	the	DET
ftr-404	76	38	issues	issue	NOUN
ftr-404	76	39	addressed	address	VERB
ftr-404	76	40	in	in	ADP
ftr-404	76	41	that	that	DET
ftr-404	76	42	article	article	NOUN
ftr-404	76	43	.	.	PUNCT
ftr-404	77	1	this	this	DET
ftr-404	77	2	article	article	NOUN
ftr-404	77	3	focuses	focus	VERB
ftr-404	77	4	on	on	ADP
ftr-404	77	5	“	"	PUNCT
ftr-404	77	6	section	section	NOUN
ftr-404	77	7	179	179	NUM
ftr-404	77	8	property	property	NOUN
ftr-404	77	9	,	,	PUNCT
ftr-404	77	10	”	"	PUNCT
ftr-404	77	11	which	which	PRON
ftr-404	77	12	is	be	AUX
ftr-404	77	13	defined	define	VERB
ftr-404	77	14	in	in	ADP
ftr-404	77	15	irc	irc	PROPN
ftr-404	77	16	§	§	PROPN
ftr-404	77	17	179(d	179(d	PROPN
ftr-404	77	18	)	)	PUNCT
ftr-404	77	19	as	as	ADP
ftr-404	77	20	property	property	NOUN
ftr-404	77	21	(	(	PUNCT
ftr-404	77	22	a	a	NOUN
ftr-404	77	23	)	)	PUNCT
ftr-404	77	24	which	which	PRON
ftr-404	77	25	is	be	AUX
ftr-404	77	26	(	(	PUNCT
ftr-404	77	27	i	i	NOUN
ftr-404	77	28	)	)	PUNCT
ftr-404	77	29	tangible	tangible	ADJ
ftr-404	77	30	personal	personal	ADJ
ftr-404	77	31	property	property	NOUN
ftr-404	77	32	(	(	PUNCT
ftr-404	77	33	to	to	PART
ftr-404	77	34	which	which	PRON
ftr-404	77	35	§	§	PROPN
ftr-404	77	36	168	168	NUM
ftr-404	77	37	applies	applie	NOUN
ftr-404	77	38	)	)	PUNCT
ftr-404	77	39	,	,	PUNCT
ftr-404	77	40	or	or	CCONJ
ftr-404	77	41	(	(	PUNCT
ftr-404	77	42	ii	ii	NOUN
ftr-404	77	43	)	)	PUNCT
ftr-404	77	44	computer	computer	NOUN
ftr-404	77	45	software	software	NOUN
ftr-404	77	46	(	(	PUNCT
ftr-404	77	47	as	as	SCONJ
ftr-404	77	48	defined	define	VERB
ftr-404	77	49	in	in	ADP
ftr-404	77	50	§	§	PROPN
ftr-404	77	51	197(e)(3)(b	197(e)(3)(b	PROPN
ftr-404	77	52	)	)	PUNCT
ftr-404	77	53	which	which	PRON
ftr-404	77	54	is	be	AUX
ftr-404	77	55	described	describe	VERB
ftr-404	77	56	in	in	ADP
ftr-404	77	57	§	§	PROPN
ftr-404	77	58	197(e)(3)(a)(i	197(e)(3)(a)(i	NUM
ftr-404	77	59	)	)	PUNCT
ftr-404	77	60	,	,	PUNCT
ftr-404	77	61	to	to	PART
ftr-404	77	62	which	which	PRON
ftr-404	77	63	§	§	PROPN
ftr-404	77	64	167	167	NUM
ftr-404	77	65	applies	apply	VERB
ftr-404	77	66	,	,	PUNCT
ftr-404	77	67	and	and	CCONJ
ftr-404	77	68	which	which	PRON
ftr-404	77	69	is	be	AUX
ftr-404	77	70	placed	place	VERB
ftr-404	77	71	in	in	ADP
ftr-404	77	72	service	service	NOUN
ftr-404	77	73	in	in	ADP
ftr-404	77	74	a	a	DET
ftr-404	77	75	taxable	taxable	ADJ
ftr-404	77	76	year	year	NOUN
ftr-404	77	77	beginning	begin	VERB
ftr-404	77	78	after	after	ADP
ftr-404	77	79	2002	2002	NUM
ftr-404	77	80	and	and	CCONJ
ftr-404	77	81	before	before	ADP
ftr-404	77	82	2008	2008	NUM
ftr-404	77	83	,	,	PUNCT
ftr-404	77	84	(	(	PUNCT
ftr-404	77	85	b	b	X
ftr-404	77	86	)	)	PUNCT
ftr-404	77	87	which	which	PRON
ftr-404	77	88	is	be	AUX
ftr-404	77	89	§	§	PROPN
ftr-404	77	90	1245	1245	NUM
ftr-404	77	91	property	property	NOUN
ftr-404	77	92	(	(	PUNCT
ftr-404	77	93	as	as	SCONJ
ftr-404	77	94	defined	define	VERB
ftr-404	77	95	in	in	ADP
ftr-404	77	96	§	§	PROPN
ftr-404	77	97	1245(a)(3	1245(a)(3	NUM
ftr-404	77	98	)	)	PUNCT
ftr-404	77	99	,	,	PUNCT
ftr-404	77	100	and	and	CCONJ
ftr-404	77	101	(	(	PUNCT
ftr-404	77	102	c	c	X
ftr-404	77	103	)	)	PUNCT
ftr-404	77	104	which	which	PRON
ftr-404	77	105	is	be	AUX
ftr-404	77	106	acquired	acquire	VERB
ftr-404	77	107	by	by	ADP
ftr-404	77	108	purchase	purchase	NOUN
ftr-404	77	109	for	for	ADP
ftr-404	77	110	use	use	NOUN
ftr-404	77	111	in	in	ADP
ftr-404	77	112	the	the	DET
ftr-404	77	113	active	active	ADJ
ftr-404	77	114	conduct	conduct	NOUN
ftr-404	77	115	of	of	ADP
ftr-404	77	116	a	a	DET
ftr-404	77	117	trade	trade	NOUN
ftr-404	77	118	or	or	CCONJ
ftr-404	77	119	business	business	NOUN
ftr-404	77	120	.	.	PUNCT
ftr-404	78	1	such	such	ADJ
ftr-404	78	2	term	term	NOUN
ftr-404	78	3	shall	shall	AUX
ftr-404	78	4	not	not	PART
ftr-404	78	5	include	include	VERB
ftr-404	78	6	any	any	DET
ftr-404	78	7	property	property	NOUN
ftr-404	78	8	described	describe	VERB
ftr-404	78	9	in	in	ADP
ftr-404	78	10	§	§	PROPN
ftr-404	78	11	50(b	50(b	NUM
ftr-404	78	12	)	)	PUNCT
ftr-404	78	13	and	and	CCONJ
ftr-404	78	14	shall	shall	AUX
ftr-404	78	15	not	not	PART
ftr-404	78	16	include	include	VERB
ftr-404	78	17	air	air	NOUN
ftr-404	78	18	conditioning	conditioning	NOUN
ftr-404	78	19	or	or	CCONJ
ftr-404	78	20	heating	heating	NOUN
ftr-404	78	21	units	unit	NOUN
ftr-404	78	22	.	.	PUNCT
ftr-404	79	1	irc	irc	PROPN
ftr-404	79	2	§	§	PROPN
ftr-404	79	3	179	179	NUM
ftr-404	79	4	(	(	PUNCT
ftr-404	79	5	2003	2003	NUM
ftr-404	79	6	)	)	PUNCT
ftr-404	79	7	.	.	PUNCT
ftr-404	80	1	however	however	ADV
ftr-404	80	2	,	,	PUNCT
ftr-404	80	3	the	the	DET
ftr-404	80	4	focus	focus	NOUN
ftr-404	80	5	of	of	ADP
ftr-404	80	6	this	this	DET
ftr-404	80	7	article	article	NOUN
ftr-404	80	8	is	be	AUX
ftr-404	80	9	on	on	ADP
ftr-404	80	10	the	the	DET
ftr-404	80	11	functional	functional	ADJ
ftr-404	80	12	structure	structure	NOUN
ftr-404	80	13	of	of	ADP
ftr-404	80	14	§	§	PROPN
ftr-404	80	15	179	179	NUM
ftr-404	80	16	within	within	ADP
ftr-404	80	17	the	the	DET
ftr-404	80	18	u.s	u.s	PROPN
ftr-404	80	19	.	.	PROPN
ftr-404	80	20	income	income	NOUN
ftr-404	80	21	tax	tax	NOUN
ftr-404	80	22	base	base	NOUN
ftr-404	80	23	as	as	ADP
ftr-404	80	24	of	of	ADP
ftr-404	80	25	jan	jan	PROPN
ftr-404	80	26	.	.	PROPN
ftr-404	80	27	1	1	NUM
ftr-404	80	28	,	,	PUNCT
ftr-404	80	29	2005	2005	NUM
ftr-404	80	30	,	,	PUNCT
ftr-404	80	31	and	and	CCONJ
ftr-404	80	32	the	the	DET
ftr-404	80	33	tax	tax	NOUN
ftr-404	80	34	policy	policy	NOUN
ftr-404	80	35	implications	implication	NOUN
ftr-404	80	36	of	of	ADP
ftr-404	80	37	that	that	DET
ftr-404	80	38	structure	structure	NOUN
ftr-404	80	39	,	,	PUNCT
ftr-404	80	40	rather	rather	ADV
ftr-404	80	41	than	than	ADP
ftr-404	80	42	on	on	ADP
ftr-404	80	43	the	the	DET
ftr-404	80	44	specific	specific	ADJ
ftr-404	80	45	provisions	provision	NOUN
ftr-404	80	46	of	of	ADP
ftr-404	80	47	irc	irc	PROPN
ftr-404	80	48	§	§	PROPN
ftr-404	80	49	179	179	NUM
ftr-404	80	50	.	.	PUNCT
ftr-404	81	1	capital	capital	NOUN
ftr-404	81	2	equipment	equipment	NOUN
ftr-404	81	3	expensing	expensing	NOUN
ftr-404	81	4	:	:	PUNCT
ftr-404	81	5	incremental	incremental	ADJ
ftr-404	81	6	tax	tax	NOUN
ftr-404	81	7	reform	reform	NOUN
ftr-404	81	8	for	for	ADP
ftr-404	81	9	a	a	DET
ftr-404	81	10	transition	transition	NOUN
ftr-404	81	11	realization	realization	NOUN
ftr-404	81	12	-	-	PUNCT
ftr-404	81	13	based	base	VERB
ftr-404	81	14	income	income	NOUN
ftr-404	81	15	tax	tax	NOUN
ftr-404	81	16	by	by	ADP
ftr-404	81	17	charles	charles	PROPN
ftr-404	81	18	t.	t.	PROPN
ftr-404	81	19	terry	terry	PROPN
ftr-404	81	20	*	*	PROPN
ftr-404	81	21	i.	i.	PROPN
ftr-404	81	22	introduction	introduction	NOUN
ftr-404	81	23	three	three	NUM
ftr-404	81	24	years	year	NOUN
ftr-404	81	25	ago	ago	ADV
ftr-404	81	26	,	,	PUNCT
ftr-404	81	27	i	i	PRON
ftr-404	81	28	published	publish	VERB
ftr-404	81	29	an	an	DET
ftr-404	81	30	article	article	NOUN
ftr-404	81	31	that	that	PRON
ftr-404	81	32	characterized	characterize	VERB
ftr-404	81	33	the	the	DET
ftr-404	81	34	u.s	u.s	PROPN
ftr-404	81	35	.	.	PROPN
ftr-404	81	36	income	income	NOUN
ftr-404	81	37	tax	tax	NOUN
ftr-404	81	38	as	as	ADP
ftr-404	81	39	a	a	DET
ftr-404	81	40	specialized	specialized	ADJ
ftr-404	81	41	variant	variant	NOUN
ftr-404	81	42	of	of	ADP
ftr-404	81	43	a	a	DET
ftr-404	81	44	true	true	ADJ
ftr-404	81	45	income	income	NOUN
ftr-404	81	46	tax	tax	NOUN
ftr-404	81	47	and	and	CCONJ
ftr-404	81	48	dubbed	dub	VERB
ftr-404	81	49	it	it	PRON
ftr-404	81	50	a	a	DET
ftr-404	81	51	“	"	PUNCT
ftr-404	81	52	realization	realization	NOUN
ftr-404	81	53	-	-	PUNCT
ftr-404	81	54	based	base	VERB
ftr-404	81	55	income	income	NOUN
ftr-404	81	56	tax	tax	NOUN
ftr-404	81	57	”	"	PUNCT
ftr-404	81	58	(	(	PUNCT
ftr-404	81	59	rbit	rbit	NOUN
ftr-404	81	60	)	)	PUNCT
ftr-404	81	61	.	.	PUNCT
ftr-404	82	1	it	it	PRON
ftr-404	82	2	analyzed	analyze	VERB
ftr-404	82	3	then	then	ADV
ftr-404	82	4	current	current	ADJ
ftr-404	82	5	cost	cost	NOUN
ftr-404	82	6	recovery1	recovery1	NOUN
ftr-404	82	7	theory	theory	NOUN
ftr-404	82	8	and	and	CCONJ
ftr-404	82	9	policy	policy	NOUN
ftr-404	82	10	with	with	ADP
ftr-404	82	11	respect	respect	NOUN
ftr-404	82	12	to	to	ADP
ftr-404	82	13	equipment	equipment	NOUN
ftr-404	82	14	.	.	PUNCT
ftr-404	83	1	the	the	DET
ftr-404	83	2	earlier	early	ADJ
ftr-404	83	3	article	article	NOUN
ftr-404	83	4	argued	argue	VERB
ftr-404	83	5	that2	that2	PROPN
ftr-404	83	6	normative	normative	ADJ
ftr-404	83	7	cost	cost	NOUN
ftr-404	83	8	recovery	recovery	NOUN
ftr-404	83	9	policy	policy	NOUN
ftr-404	83	10	for	for	ADP
ftr-404	83	11	a	a	DET
ftr-404	83	12	tax	tax	NOUN
ftr-404	83	13	on	on	ADP
ftr-404	83	14	capital	capital	NOUN
ftr-404	83	15	income	income	NOUN
ftr-404	83	16	in	in	ADP
ftr-404	83	17	a	a	DET
ftr-404	83	18	rbit	rbit	NOUN
ftr-404	83	19	should	should	AUX
ftr-404	83	20	exhibit	exhibit	VERB
ftr-404	83	21	two	two	NUM
ftr-404	83	22	financial	financial	ADJ
ftr-404	83	23	features	feature	NOUN
ftr-404	83	24	:	:	PUNCT
ftr-404	83	25	first	first	ADV
ftr-404	83	26	,	,	PUNCT
ftr-404	83	27	it	it	PRON
ftr-404	83	28	should	should	AUX
ftr-404	83	29	provide	provide	VERB
ftr-404	83	30	for	for	ADP
ftr-404	83	31	the	the	DET
ftr-404	83	32	complete	complete	ADJ
ftr-404	83	33	financial	financial	ADJ
ftr-404	83	34	218	218	NUM
ftr-404	83	35	florida	florida	PROPN
ftr-404	83	36	tax	tax	NOUN
ftr-404	83	37	review	review	NOUN
ftr-404	83	38	[	[	X
ftr-404	83	39	vol.7:4	vol.7:4	NOUN
ftr-404	83	40	3	3	NUM
ftr-404	83	41	.	.	PUNCT
ftr-404	84	1	the	the	DET
ftr-404	84	2	term	term	NOUN
ftr-404	84	3	“	"	PUNCT
ftr-404	84	4	capital	capital	NOUN
ftr-404	84	5	”	"	PUNCT
ftr-404	84	6	is	be	AUX
ftr-404	84	7	difficult	difficult	ADJ
ftr-404	84	8	to	to	PART
ftr-404	84	9	define	define	VERB
ftr-404	84	10	,	,	PUNCT
ftr-404	84	11	and	and	CCONJ
ftr-404	84	12	is	be	AUX
ftr-404	84	13	often	often	ADV
ftr-404	84	14	defined	define	VERB
ftr-404	84	15	in	in	ADP
ftr-404	84	16	terms	term	NOUN
ftr-404	84	17	of	of	ADP
ftr-404	84	18	what	what	PRON
ftr-404	84	19	it	it	PRON
ftr-404	84	20	is	be	AUX
ftr-404	84	21	not	not	PART
ftr-404	84	22	.	.	PUNCT
ftr-404	85	1	for	for	ADP
ftr-404	85	2	example	example	NOUN
ftr-404	85	3	,	,	PUNCT
ftr-404	85	4	“	"	PUNCT
ftr-404	85	5	.	.	PUNCT
ftr-404	85	6	.	.	PUNCT
ftr-404	85	7	.	.	PUNCT
ftr-404	86	1	generally	generally	ADV
ftr-404	86	2	,	,	PUNCT
ftr-404	86	3	a	a	DET
ftr-404	86	4	taxpayer	taxpayer	NOUN
ftr-404	86	5	’s	’s	PART
ftr-404	86	6	adjusted	adjust	VERB
ftr-404	86	7	basis	basis	NOUN
ftr-404	86	8	in	in	ADP
ftr-404	86	9	property	property	NOUN
ftr-404	86	10	.	.	PUNCT
ftr-404	87	1	the	the	DET
ftr-404	87	2	term	term	NOUN
ftr-404	87	3	is	be	AUX
ftr-404	87	4	undefined	undefined	ADJ
ftr-404	87	5	,	,	PUNCT
ftr-404	87	6	yet	yet	ADV
ftr-404	87	7	is	be	AUX
ftr-404	87	8	of	of	ADP
ftr-404	87	9	vital	vital	ADJ
ftr-404	87	10	importance	importance	NOUN
ftr-404	87	11	in	in	SCONJ
ftr-404	87	12	that	that	SCONJ
ftr-404	87	13	the	the	DET
ftr-404	87	14	16th	16th	ADJ
ftr-404	87	15	amendment	amendment	NOUN
ftr-404	87	16	allows	allow	VERB
ftr-404	87	17	the	the	DET
ftr-404	87	18	taxation	taxation	NOUN
ftr-404	87	19	of	of	ADP
ftr-404	87	20	income	income	NOUN
ftr-404	87	21	,	,	PUNCT
ftr-404	87	22	but	but	CCONJ
ftr-404	87	23	implicitly	implicitly	ADV
ftr-404	87	24	disallows	disallow	VERB
ftr-404	87	25	the	the	DET
ftr-404	87	26	taxation	taxation	NOUN
ftr-404	87	27	of	of	ADP
ftr-404	87	28	capital	capital	NOUN
ftr-404	87	29	.	.	PUNCT
ftr-404	87	30	”	"	PUNCT
ftr-404	88	1	wf&l	wf&l	PROPN
ftr-404	88	2	tax	tax	PROPN
ftr-404	88	3	dictionary	dictionary	PROPN
ftr-404	88	4	.	.	PUNCT
ftr-404	89	1	in	in	ADP
ftr-404	89	2	addition	addition	NOUN
ftr-404	89	3	to	to	ADP
ftr-404	89	4	difficulty	difficulty	NOUN
ftr-404	89	5	of	of	ADP
ftr-404	89	6	definition	definition	NOUN
ftr-404	89	7	,	,	PUNCT
ftr-404	89	8	the	the	DET
ftr-404	89	9	term	term	NOUN
ftr-404	89	10	capital	capital	NOUN
ftr-404	89	11	has	have	VERB
ftr-404	89	12	different	different	ADJ
ftr-404	89	13	meanings	meaning	NOUN
ftr-404	89	14	depending	depend	VERB
ftr-404	89	15	on	on	ADP
ftr-404	89	16	the	the	DET
ftr-404	89	17	context	context	NOUN
ftr-404	89	18	.	.	PUNCT
ftr-404	90	1	generally	generally	ADV
ftr-404	90	2	,	,	PUNCT
ftr-404	90	3	the	the	DET
ftr-404	90	4	term	term	NOUN
ftr-404	90	5	is	be	AUX
ftr-404	90	6	used	use	VERB
ftr-404	90	7	to	to	PART
ftr-404	90	8	refer	refer	VERB
ftr-404	90	9	to	to	ADP
ftr-404	90	10	tangible	tangible	ADJ
ftr-404	90	11	income	income	NOUN
ftr-404	90	12	producing	produce	VERB
ftr-404	90	13	assets	asset	NOUN
ftr-404	90	14	,	,	PUNCT
ftr-404	90	15	such	such	ADJ
ftr-404	90	16	as	as	ADP
ftr-404	90	17	real	real	ADJ
ftr-404	90	18	property	property	NOUN
ftr-404	90	19	and	and	CCONJ
ftr-404	90	20	equipment	equipment	NOUN
ftr-404	90	21	,	,	PUNCT
ftr-404	90	22	as	as	ADV
ftr-404	90	23	well	well	ADV
ftr-404	90	24	as	as	ADP
ftr-404	90	25	intangible	intangible	ADJ
ftr-404	90	26	assets	asset	NOUN
ftr-404	90	27	such	such	ADJ
ftr-404	90	28	as	as	ADP
ftr-404	90	29	intellectual	intellectual	ADJ
ftr-404	90	30	property	property	NOUN
ftr-404	90	31	,	,	PUNCT
ftr-404	90	32	in	in	ADP
ftr-404	90	33	order	order	NOUN
ftr-404	90	34	to	to	PART
ftr-404	90	35	distinguish	distinguish	VERB
ftr-404	90	36	property	property	NOUN
ftr-404	90	37	from	from	ADP
ftr-404	90	38	services	service	NOUN
ftr-404	90	39	as	as	ADP
ftr-404	90	40	a	a	DET
ftr-404	90	41	general	general	ADJ
ftr-404	90	42	source	source	NOUN
ftr-404	90	43	and	and	CCONJ
ftr-404	90	44	type	type	NOUN
ftr-404	90	45	of	of	ADP
ftr-404	90	46	income	income	NOUN
ftr-404	90	47	.	.	PUNCT
ftr-404	91	1	see	see	VERB
ftr-404	91	2	infra	infra	NOUN
ftr-404	91	3	note	note	VERB
ftr-404	91	4	5	5	NUM
ftr-404	91	5	.	.	NOUN
ftr-404	91	6	4	4	NUM
ftr-404	91	7	.	.	X
ftr-404	92	1	those	those	DET
ftr-404	92	2	three	three	NUM
ftr-404	92	3	cost	cost	NOUN
ftr-404	92	4	recovery	recovery	NOUN
ftr-404	92	5	approaches	approach	NOUN
ftr-404	92	6	were	be	AUX
ftr-404	92	7	economic	economic	ADJ
ftr-404	92	8	cost	cost	NOUN
ftr-404	92	9	recovery	recovery	NOUN
ftr-404	92	10	,	,	PUNCT
ftr-404	92	11	accelerated	accelerate	VERB
ftr-404	92	12	cost	cost	NOUN
ftr-404	92	13	recovery	recovery	NOUN
ftr-404	92	14	and	and	CCONJ
ftr-404	92	15	immediate	immediate	ADJ
ftr-404	92	16	expensing	expensing	NOUN
ftr-404	92	17	.	.	PUNCT
ftr-404	93	1	5	5	X
ftr-404	93	2	.	.	X
ftr-404	93	3	this	this	DET
ftr-404	93	4	article	article	NOUN
ftr-404	93	5	refers	refer	VERB
ftr-404	93	6	to	to	ADP
ftr-404	93	7	economic	economic	ADJ
ftr-404	93	8	,	,	PUNCT
ftr-404	93	9	non	non	ADJ
ftr-404	93	10	-	-	ADJ
ftr-404	93	11	debt	debt	ADJ
ftr-404	93	12	financing	financing	NOUN
ftr-404	93	13	in	in	ADP
ftr-404	93	14	general	general	ADJ
ftr-404	93	15	as	as	ADP
ftr-404	93	16	“	"	PUNCT
ftr-404	93	17	capital	capital	NOUN
ftr-404	93	18	”	"	PUNCT
ftr-404	93	19	or	or	CCONJ
ftr-404	93	20	“	"	PUNCT
ftr-404	93	21	economic	economic	ADJ
ftr-404	93	22	capital	capital	NOUN
ftr-404	93	23	”	"	PUNCT
ftr-404	93	24	and	and	CCONJ
ftr-404	93	25	to	to	ADP
ftr-404	93	26	financing	financing	NOUN
ftr-404	93	27	from	from	ADP
ftr-404	93	28	after	after	ADP
ftr-404	93	29	-	-	PUNCT
ftr-404	93	30	tax	tax	NOUN
ftr-404	93	31	or	or	CCONJ
ftr-404	93	32	contemporaneously	contemporaneously	ADV
ftr-404	93	33	taxed	tax	VERB
ftr-404	93	34	dollars	dollar	NOUN
ftr-404	93	35	in	in	ADP
ftr-404	93	36	particular	particular	ADJ
ftr-404	93	37	,	,	PUNCT
ftr-404	93	38	as	as	ADP
ftr-404	93	39	“	"	PUNCT
ftr-404	93	40	tax	tax	NOUN
ftr-404	93	41	capital	capital	NOUN
ftr-404	93	42	.	.	PUNCT
ftr-404	93	43	”	"	PUNCT
ftr-404	94	1	within	within	ADP
ftr-404	94	2	the	the	DET
ftr-404	94	3	context	context	NOUN
ftr-404	94	4	of	of	ADP
ftr-404	94	5	a	a	DET
ftr-404	94	6	rbit	rbit	NOUN
ftr-404	94	7	base	base	NOUN
ftr-404	94	8	,	,	PUNCT
ftr-404	94	9	economic	economic	ADJ
ftr-404	94	10	capital	capital	NOUN
ftr-404	94	11	can	can	AUX
ftr-404	94	12	consist	consist	VERB
ftr-404	94	13	of	of	ADP
ftr-404	94	14	pre	pre	ADJ
ftr-404	94	15	-	-	NOUN
ftr-404	94	16	tax	tax	ADJ
ftr-404	94	17	or	or	CCONJ
ftr-404	94	18	untaxed	untaxed	ADJ
ftr-404	94	19	dollars	dollar	NOUN
ftr-404	94	20	in	in	ADP
ftr-404	94	21	whole	whole	ADJ
ftr-404	94	22	or	or	CCONJ
ftr-404	94	23	in	in	ADP
ftr-404	94	24	part	part	NOUN
ftr-404	94	25	,	,	PUNCT
ftr-404	94	26	while	while	SCONJ
ftr-404	94	27	tax	tax	NOUN
ftr-404	94	28	capital	capital	NOUN
ftr-404	94	29	consists	consist	VERB
ftr-404	94	30	exclusively	exclusively	ADV
ftr-404	94	31	of	of	ADP
ftr-404	94	32	after	after	ADP
ftr-404	94	33	-	-	PUNCT
ftr-404	94	34	tax	tax	NOUN
ftr-404	94	35	dollars	dollar	NOUN
ftr-404	94	36	or	or	CCONJ
ftr-404	94	37	“	"	PUNCT
ftr-404	94	38	nascent	nascent	ADJ
ftr-404	94	39	after	after	ADP
ftr-404	94	40	-	-	PUNCT
ftr-404	94	41	tax	tax	NOUN
ftr-404	94	42	dollars	dollar	NOUN
ftr-404	94	43	.	.	PUNCT
ftr-404	94	44	”	"	PUNCT
ftr-404	95	1	these	these	PRON
ftr-404	95	2	are	be	AUX
ftr-404	95	3	potential	potential	ADJ
ftr-404	95	4	after	after	ADP
ftr-404	95	5	-	-	PUNCT
ftr-404	95	6	tax	tax	NOUN
ftr-404	95	7	dollars	dollar	NOUN
ftr-404	95	8	at	at	ADP
ftr-404	95	9	any	any	DET
ftr-404	95	10	point	point	NOUN
ftr-404	95	11	in	in	ADP
ftr-404	95	12	time	time	NOUN
ftr-404	95	13	.	.	PUNCT
ftr-404	96	1	they	they	PRON
ftr-404	96	2	are	be	AUX
ftr-404	96	3	derived	derive	VERB
ftr-404	96	4	from	from	ADP
ftr-404	96	5	“	"	PUNCT
ftr-404	96	6	contemporaneously	contemporaneously	ADV
ftr-404	96	7	taxed	tax	VERB
ftr-404	96	8	dollars	dollar	NOUN
ftr-404	96	9	”	"	PUNCT
ftr-404	96	10	(	(	PUNCT
ftr-404	96	11	dollars	dollar	NOUN
ftr-404	96	12	which	which	PRON
ftr-404	96	13	would	would	AUX
ftr-404	96	14	be	be	AUX
ftr-404	96	15	available	available	ADJ
ftr-404	96	16	for	for	ADP
ftr-404	96	17	investment	investment	NOUN
ftr-404	96	18	from	from	ADP
ftr-404	96	19	current	current	ADJ
ftr-404	96	20	earnings	earning	NOUN
ftr-404	96	21	if	if	SCONJ
ftr-404	96	22	tax	tax	NOUN
ftr-404	96	23	was	be	AUX
ftr-404	96	24	hypothetically	hypothetically	ADV
ftr-404	96	25	imposed	impose	VERB
ftr-404	96	26	on	on	ADP
ftr-404	96	27	those	those	DET
ftr-404	96	28	earnings	earning	NOUN
ftr-404	96	29	immediately	immediately	ADV
ftr-404	96	30	before	before	SCONJ
ftr-404	96	31	“	"	PUNCT
ftr-404	96	32	tax	tax	NOUN
ftr-404	96	33	capital	capital	NOUN
ftr-404	96	34	”	"	PUNCT
ftr-404	96	35	investment	investment	NOUN
ftr-404	96	36	could	could	AUX
ftr-404	96	37	take	take	VERB
ftr-404	96	38	place	place	NOUN
ftr-404	96	39	)	)	PUNCT
ftr-404	96	40	.	.	PUNCT
ftr-404	97	1	in	in	ADP
ftr-404	97	2	this	this	DET
ftr-404	97	3	article	article	NOUN
ftr-404	97	4	,	,	PUNCT
ftr-404	97	5	nascent	nascent	ADJ
ftr-404	97	6	after	after	ADP
ftr-404	97	7	-	-	PUNCT
ftr-404	97	8	tax	tax	NOUN
ftr-404	97	9	dollars	dollar	NOUN
ftr-404	97	10	are	be	AUX
ftr-404	97	11	only	only	ADV
ftr-404	97	12	determined	determine	VERB
ftr-404	97	13	and	and	CCONJ
ftr-404	97	14	utilized	utilize	VERB
ftr-404	97	15	at	at	ADP
ftr-404	97	16	the	the	DET
ftr-404	97	17	end	end	NOUN
ftr-404	97	18	of	of	ADP
ftr-404	97	19	a	a	DET
ftr-404	97	20	taxpayer	taxpayer	NOUN
ftr-404	97	21	’s	’s	PART
ftr-404	97	22	taxable	taxable	ADJ
ftr-404	97	23	period	period	NOUN
ftr-404	97	24	.	.	PUNCT
ftr-404	98	1	see	see	VERB
ftr-404	98	2	discussion	discussion	NOUN
ftr-404	98	3	infra	infra	NOUN
ftr-404	98	4	,	,	PUNCT
ftr-404	98	5	text	text	NOUN
ftr-404	98	6	accompanying	accompanying	ADJ
ftr-404	98	7	notes	note	NOUN
ftr-404	98	8	26	26	NUM
ftr-404	98	9	and	and	CCONJ
ftr-404	98	10	73	73	NUM
ftr-404	98	11	.	.	PUNCT
ftr-404	99	1	in	in	ADP
ftr-404	99	2	a	a	DET
ftr-404	99	3	general	general	ADJ
ftr-404	99	4	sense	sense	NOUN
ftr-404	99	5	,	,	PUNCT
ftr-404	99	6	the	the	DET
ftr-404	99	7	word	word	NOUN
ftr-404	99	8	nascent	nascent	VERB
ftr-404	99	9	means”the	means”the	DET
ftr-404	99	10	state	state	NOUN
ftr-404	99	11	of	of	ADP
ftr-404	99	12	coming	come	VERB
ftr-404	99	13	into	into	ADP
ftr-404	99	14	existence	existence	NOUN
ftr-404	99	15	,	,	PUNCT
ftr-404	99	16	beginning	begin	VERB
ftr-404	99	17	to	to	PART
ftr-404	99	18	form	form	VERB
ftr-404	99	19	or	or	CCONJ
ftr-404	99	20	develop	develop	VERB
ftr-404	99	21	,	,	PUNCT
ftr-404	99	22	etc	etc	X
ftr-404	99	23	.	.	X
ftr-404	99	24	”	"	PUNCT
ftr-404	100	1	oxford	oxford	PROPN
ftr-404	100	2	english	english	PROPN
ftr-404	100	3	dictionary	dictionary	PROPN
ftr-404	100	4	(	(	PUNCT
ftr-404	100	5	2003	2003	NUM
ftr-404	100	6	)	)	PUNCT
ftr-404	100	7	.	.	PUNCT
ftr-404	101	1	6	6	X
ftr-404	101	2	.	.	X
ftr-404	101	3	see	see	VERB
ftr-404	101	4	terry	terry	PROPN
ftr-404	101	5	,	,	PUNCT
ftr-404	101	6	supra	supra	PROPN
ftr-404	101	7	note	note	NOUN
ftr-404	101	8	1	1	NUM
ftr-404	101	9	,	,	PUNCT
ftr-404	101	10	at	at	ADP
ftr-404	101	11	510	510	NUM
ftr-404	101	12	-	-	SYM
ftr-404	101	13	15	15	NUM
ftr-404	101	14	,	,	PUNCT
ftr-404	101	15	542	542	NUM
ftr-404	101	16	.	.	PUNCT
ftr-404	102	1	(	(	PUNCT
ftr-404	102	2	“	"	PUNCT
ftr-404	102	3	in	in	ADP
ftr-404	102	4	other	other	ADJ
ftr-404	102	5	words	word	NOUN
ftr-404	102	6	,	,	PUNCT
ftr-404	102	7	in	in	ADP
ftr-404	102	8	a	a	DET
ftr-404	102	9	state	state	NOUN
ftr-404	102	10	of	of	ADP
ftr-404	102	11	financial	financial	ADJ
ftr-404	102	12	equilibrium	equilibrium	NOUN
ftr-404	102	13	,	,	PUNCT
ftr-404	102	14	only	only	ADV
ftr-404	102	15	with	with	ADP
ftr-404	102	16	expensing	expensing	NOUN
ftr-404	102	17	does	do	AUX
ftr-404	102	18	the	the	DET
ftr-404	102	19	financial	financial	ADJ
ftr-404	102	20	return	return	NOUN
ftr-404	102	21	to	to	ADP
ftr-404	102	22	capital	capital	NOUN
ftr-404	102	23	provided	provide	VERB
ftr-404	102	24	by	by	ADP
ftr-404	102	25	the	the	DET
ftr-404	102	26	federal	federal	ADJ
ftr-404	102	27	government	government	NOUN
ftr-404	102	28	’s	’s	PART
ftr-404	102	29	cost	cost	NOUN
ftr-404	102	30	recovery	recovery	NOUN
ftr-404	102	31	system	system	NOUN
ftr-404	102	32	‘	'	PUNCT
ftr-404	102	33	pay	pay	VERB
ftr-404	102	34	for	for	ADP
ftr-404	102	35	’	'	PUNCT
ftr-404	102	36	the	the	DET
ftr-404	102	37	financial	financial	ADJ
ftr-404	102	38	cost	cost	NOUN
ftr-404	102	39	of	of	ADP
ftr-404	102	40	the	the	DET
ftr-404	102	41	tax	tax	NOUN
ftr-404	102	42	imposed	impose	VERB
ftr-404	102	43	on	on	ADP
ftr-404	102	44	depreciable	depreciable	ADJ
ftr-404	102	45	asset	asset	NOUN
ftr-404	102	46	investments	investment	NOUN
ftr-404	102	47	by	by	ADP
ftr-404	102	48	the	the	DET
ftr-404	102	49	same	same	ADJ
ftr-404	102	50	government	government	NOUN
ftr-404	102	51	.	.	PUNCT
ftr-404	102	52	”	"	PUNCT
ftr-404	103	1	)	)	PUNCT
ftr-404	103	2	7	7	X
ftr-404	103	3	.	.	PUNCT
ftr-404	104	1	i	i	PRON
ftr-404	104	2	d.	d.	PROPN
ftr-404	104	3	at	at	ADP
ftr-404	104	4	530	530	NUM
ftr-404	104	5	-	-	SYM
ftr-404	104	6	38	38	NUM
ftr-404	104	7	.	.	PUNCT
ftr-404	105	1	recovery	recovery	NOUN
ftr-404	105	2	of	of	ADP
ftr-404	105	3	all	all	DET
ftr-404	105	4	capital	capital	NOUN
ftr-404	105	5	invested	invest	VERB
ftr-404	105	6	in	in	ADP
ftr-404	105	7	equipment	equipment	NOUN
ftr-404	105	8	;	;	PUNCT
ftr-404	105	9	and	and	CCONJ
ftr-404	105	10	second	second	X
ftr-404	105	11	,	,	PUNCT
ftr-404	105	12	it	it	PRON
ftr-404	105	13	should	should	AUX
ftr-404	105	14	financially3	financially3	PROPN
ftr-404	105	15	measure	measure	VERB
ftr-404	105	16	any	any	DET
ftr-404	105	17	realized	realize	VERB
ftr-404	105	18	income	income	NOUN
ftr-404	105	19	produced	produce	VERB
ftr-404	105	20	by	by	ADP
ftr-404	105	21	the	the	DET
ftr-404	105	22	investment	investment	NOUN
ftr-404	105	23	in	in	ADP
ftr-404	105	24	the	the	DET
ftr-404	105	25	equipment	equipment	NOUN
ftr-404	105	26	accurately	accurately	ADV
ftr-404	105	27	.	.	PUNCT
ftr-404	106	1	the	the	DET
ftr-404	106	2	earlier	early	ADJ
ftr-404	106	3	article	article	NOUN
ftr-404	106	4	evaluated	evaluate	VERB
ftr-404	106	5	three	three	NUM
ftr-404	106	6	prototypical	prototypical	ADJ
ftr-404	106	7	cost	cost	NOUN
ftr-404	106	8	recovery	recovery	NOUN
ftr-404	106	9	approaches	approach	NOUN
ftr-404	106	10	,	,	PUNCT
ftr-404	106	11	and	and	CCONJ
ftr-404	106	12	concluded	conclude	VERB
ftr-404	106	13	that	that	SCONJ
ftr-404	106	14	only	only	ADV
ftr-404	106	15	immediate	immediate	ADJ
ftr-404	106	16	expensing	expensing	NOUN
ftr-404	106	17	produced	produce	VERB
ftr-404	106	18	financial4	financial4	PROPN
ftr-404	106	19	characteristics	characteristic	NOUN
ftr-404	106	20	consistent	consistent	ADJ
ftr-404	106	21	with	with	ADP
ftr-404	106	22	those	those	DET
ftr-404	106	23	features	feature	NOUN
ftr-404	106	24	of	of	ADP
ftr-404	106	25	a	a	DET
ftr-404	106	26	normative	normative	ADJ
ftr-404	106	27	realization	realization	NOUN
ftr-404	106	28	-	-	PUNCT
ftr-404	106	29	based	base	VERB
ftr-404	106	30	income	income	NOUN
ftr-404	106	31	tax	tax	NOUN
ftr-404	106	32	when	when	SCONJ
ftr-404	106	33	applied	apply	VERB
ftr-404	106	34	to	to	ADP
ftr-404	106	35	equipment	equipment	NOUN
ftr-404	106	36	purchases	purchase	NOUN
ftr-404	106	37	financed	finance	VERB
ftr-404	106	38	exclusively	exclusively	ADV
ftr-404	106	39	with	with	ADP
ftr-404	106	40	“	"	PUNCT
ftr-404	106	41	tax	tax	NOUN
ftr-404	106	42	capital	capital	NOUN
ftr-404	106	43	.	.	PUNCT
ftr-404	107	1	”5	”5	PUNCT
ftr-404	108	1	as	as	SCONJ
ftr-404	108	2	that	that	DET
ftr-404	108	3	analysis	analysis	NOUN
ftr-404	108	4	demonstrated	demonstrate	VERB
ftr-404	108	5	,	,	PUNCT
ftr-404	108	6	only	only	ADV
ftr-404	108	7	what	what	PRON
ftr-404	108	8	i	i	PRON
ftr-404	108	9	now	now	ADV
ftr-404	108	10	call	call	VERB
ftr-404	108	11	“	"	PUNCT
ftr-404	108	12	capital	capital	NOUN
ftr-404	108	13	equipment	equipment	NOUN
ftr-404	108	14	expensing	expensing	NOUN
ftr-404	108	15	”	"	PUNCT
ftr-404	108	16	(	(	PUNCT
ftr-404	108	17	cee	cee	NOUN
ftr-404	108	18	)	)	PUNCT
ftr-404	108	19	provides	provide	VERB
ftr-404	108	20	complete	complete	ADJ
ftr-404	108	21	recovery	recovery	NOUN
ftr-404	108	22	of	of	ADP
ftr-404	108	23	tax	tax	NOUN
ftr-404	108	24	capital	capital	NOUN
ftr-404	108	25	investment	investment	NOUN
ftr-404	108	26	financially	financially	ADV
ftr-404	108	27	,	,	PUNCT
ftr-404	108	28	and	and	CCONJ
ftr-404	108	29	only	only	ADV
ftr-404	108	30	expensing	expense	VERB
ftr-404	108	31	as	as	ADP
ftr-404	108	32	a	a	DET
ftr-404	108	33	cost	cost	NOUN
ftr-404	108	34	recovery	recovery	NOUN
ftr-404	108	35	method	method	NOUN
ftr-404	108	36	causes6	causes6	PROPN
ftr-404	108	37	realized	realize	VERB
ftr-404	108	38	income	income	NOUN
ftr-404	108	39	to	to	PART
ftr-404	108	40	be	be	AUX
ftr-404	108	41	taxed	tax	VERB
ftr-404	108	42	financially	financially	ADV
ftr-404	108	43	in	in	ADP
ftr-404	108	44	exact	exact	ADJ
ftr-404	108	45	proportion	proportion	NOUN
ftr-404	108	46	to	to	ADP
ftr-404	108	47	the	the	DET
ftr-404	108	48	tax	tax	NOUN
ftr-404	108	49	rate	rate	NOUN
ftr-404	108	50	across	across	ADP
ftr-404	108	51	a	a	DET
ftr-404	108	52	wide	wide	ADJ
ftr-404	108	53	range	range	NOUN
ftr-404	108	54	of	of	ADP
ftr-404	108	55	contextual	contextual	ADJ
ftr-404	108	56	financial	financial	ADJ
ftr-404	108	57	variables.7	variables.7	NOUN
ftr-404	108	58	the	the	DET
ftr-404	108	59	previous	previous	ADJ
ftr-404	108	60	article	article	NOUN
ftr-404	108	61	concluded	conclude	VERB
ftr-404	108	62	that	that	SCONJ
ftr-404	108	63	a	a	DET
ftr-404	108	64	normative	normative	ADJ
ftr-404	108	65	rbit	rbit	NOUN
ftr-404	108	66	can	can	AUX
ftr-404	108	67	and	and	CCONJ
ftr-404	108	68	should	should	AUX
ftr-404	108	69	allow	allow	VERB
ftr-404	108	70	a	a	DET
ftr-404	108	71	given	give	VERB
ftr-404	108	72	taxpayer	taxpayer	NOUN
ftr-404	108	73	’s	’s	PART
ftr-404	108	74	investment	investment	NOUN
ftr-404	108	75	in	in	ADP
ftr-404	108	76	short	short	ADV
ftr-404	108	77	-	-	PUNCT
ftr-404	108	78	lived	live	VERB
ftr-404	108	79	depreciable	depreciable	ADJ
ftr-404	108	80	assets	asset	NOUN
ftr-404	108	81	(	(	PUNCT
ftr-404	108	82	i.e.	i.e.	X
ftr-404	108	83	,	,	PUNCT
ftr-404	108	84	equipment	equipment	NOUN
ftr-404	108	85	)	)	PUNCT
ftr-404	108	86	to	to	PART
ftr-404	108	87	be	be	AUX
ftr-404	108	88	expensed	expense	VERB
ftr-404	108	89	,	,	PUNCT
ftr-404	108	90	but	but	CCONJ
ftr-404	108	91	only	only	ADV
ftr-404	108	92	to	to	ADP
ftr-404	108	93	the	the	DET
ftr-404	108	94	extent	extent	NOUN
ftr-404	108	95	such	such	ADJ
ftr-404	108	96	investment	investment	NOUN
ftr-404	108	97	is	be	AUX
ftr-404	108	98	made	make	VERB
ftr-404	108	99	with	with	ADP
ftr-404	108	100	2006	2006	NUM
ftr-404	108	101	]	]	PUNCT
ftr-404	108	102	capital	capital	NOUN
ftr-404	108	103	equipment	equipment	NOUN
ftr-404	108	104	expensing	expense	VERB
ftr-404	108	105	219	219	NUM
ftr-404	108	106	8	8	NUM
ftr-404	108	107	.	.	PUNCT
ftr-404	109	1	this	this	DET
ftr-404	109	2	condition	condition	NOUN
ftr-404	109	3	was	be	AUX
ftr-404	109	4	imposed	impose	VERB
ftr-404	109	5	on	on	ADP
ftr-404	109	6	the	the	DET
ftr-404	109	7	analysis	analysis	NOUN
ftr-404	109	8	in	in	ADP
ftr-404	109	9	the	the	DET
ftr-404	109	10	earlier	early	ADJ
ftr-404	109	11	article	article	NOUN
ftr-404	109	12	in	in	ADP
ftr-404	109	13	order	order	NOUN
ftr-404	109	14	to	to	PART
ftr-404	109	15	exclude	exclude	VERB
ftr-404	109	16	the	the	DET
ftr-404	109	17	economic	economic	ADJ
ftr-404	109	18	effects	effect	NOUN
ftr-404	109	19	of	of	ADP
ftr-404	109	20	loss	loss	NOUN
ftr-404	109	21	offsets	offset	NOUN
ftr-404	109	22	,	,	PUNCT
ftr-404	109	23	thus	thus	ADV
ftr-404	109	24	creating	create	VERB
ftr-404	109	25	a	a	DET
ftr-404	109	26	narrow	narrow	ADJ
ftr-404	109	27	economic	economic	ADJ
ftr-404	109	28	context	context	NOUN
ftr-404	109	29	that	that	PRON
ftr-404	109	30	allowed	allow	VERB
ftr-404	109	31	me	i	PRON
ftr-404	109	32	to	to	PART
ftr-404	109	33	focus	focus	VERB
ftr-404	109	34	exclusively	exclusively	ADV
ftr-404	109	35	on	on	ADP
ftr-404	109	36	the	the	DET
ftr-404	109	37	financial	financial	ADJ
ftr-404	109	38	characteristics	characteristic	NOUN
ftr-404	109	39	of	of	ADP
ftr-404	109	40	the	the	DET
ftr-404	109	41	three	three	NUM
ftr-404	109	42	archetypical	archetypical	ADJ
ftr-404	109	43	rbit	rbit	NOUN
ftr-404	109	44	capital	capital	NOUN
ftr-404	109	45	cost	cost	NOUN
ftr-404	109	46	recovery	recovery	NOUN
ftr-404	109	47	methods	method	NOUN
ftr-404	109	48	.	.	PUNCT
ftr-404	110	1	see	see	VERB
ftr-404	110	2	terry	terry	PROPN
ftr-404	110	3	,	,	PUNCT
ftr-404	110	4	supra	supra	PROPN
ftr-404	110	5	note	note	NOUN
ftr-404	110	6	1	1	NUM
ftr-404	110	7	,	,	PUNCT
ftr-404	110	8	at	at	ADP
ftr-404	110	9	506	506	NUM
ftr-404	110	10	-	-	SYM
ftr-404	110	11	10	10	NUM
ftr-404	110	12	.	.	PUNCT
ftr-404	111	1	9	9	NUM
ftr-404	111	2	.	.	X
ftr-404	112	1	in	in	ADP
ftr-404	112	2	this	this	DET
ftr-404	112	3	article	article	NOUN
ftr-404	112	4	,	,	PUNCT
ftr-404	112	5	that	that	DET
ftr-404	112	6	constraint	constraint	NOUN
ftr-404	112	7	has	have	AUX
ftr-404	112	8	been	be	AUX
ftr-404	112	9	relaxed	relax	VERB
ftr-404	112	10	.	.	PUNCT
ftr-404	113	1	since	since	SCONJ
ftr-404	113	2	this	this	DET
ftr-404	113	3	article	article	NOUN
ftr-404	113	4	focuses	focus	VERB
ftr-404	113	5	on	on	ADP
ftr-404	113	6	the	the	DET
ftr-404	113	7	interaction	interaction	NOUN
ftr-404	113	8	between	between	ADP
ftr-404	113	9	expensing	expense	VERB
ftr-404	113	10	as	as	ADP
ftr-404	113	11	a	a	DET
ftr-404	113	12	cost	cost	NOUN
ftr-404	113	13	recovery	recovery	NOUN
ftr-404	113	14	method	method	NOUN
ftr-404	113	15	and	and	CCONJ
ftr-404	113	16	capital	capital	NOUN
ftr-404	113	17	creation	creation	NOUN
ftr-404	113	18	and	and	CCONJ
ftr-404	113	19	formation	formation	NOUN
ftr-404	113	20	,	,	PUNCT
ftr-404	113	21	the	the	DET
ftr-404	113	22	existence	existence	NOUN
ftr-404	113	23	of	of	ADP
ftr-404	113	24	loss	loss	NOUN
ftr-404	113	25	offsets	offset	NOUN
ftr-404	113	26	are	be	AUX
ftr-404	113	27	taken	take	VERB
ftr-404	113	28	as	as	ADP
ftr-404	113	29	a	a	DET
ftr-404	113	30	given	give	VERB
ftr-404	113	31	.	.	PUNCT
ftr-404	114	1	instead	instead	ADV
ftr-404	114	2	,	,	PUNCT
ftr-404	114	3	this	this	DET
ftr-404	114	4	article	article	NOUN
ftr-404	114	5	focuses	focus	VERB
ftr-404	114	6	on	on	ADP
ftr-404	114	7	the	the	DET
ftr-404	114	8	economic	economic	ADJ
ftr-404	114	9	creation	creation	NOUN
ftr-404	114	10	,	,	PUNCT
ftr-404	114	11	utilization	utilization	NOUN
ftr-404	114	12	,	,	PUNCT
ftr-404	114	13	and	and	CCONJ
ftr-404	114	14	post	post	ADJ
ftr-404	114	15	-	-	ADJ
ftr-404	114	16	investment	investment	ADJ
ftr-404	114	17	formation	formation	NOUN
ftr-404	114	18	of	of	ADP
ftr-404	114	19	after	after	ADP
ftr-404	114	20	-	-	PUNCT
ftr-404	114	21	tax	tax	NOUN
ftr-404	114	22	capital	capital	NOUN
ftr-404	114	23	within	within	ADP
ftr-404	114	24	the	the	DET
ftr-404	114	25	context	context	NOUN
ftr-404	114	26	of	of	ADP
ftr-404	114	27	contemporaneously	contemporaneously	ADV
ftr-404	114	28	taxed	tax	VERB
ftr-404	114	29	earnings	earning	NOUN
ftr-404	114	30	.	.	PUNCT
ftr-404	115	1	10	10	NUM
ftr-404	115	2	.	.	PUNCT
ftr-404	116	1	see	see	VERB
ftr-404	116	2	discussion	discussion	NOUN
ftr-404	116	3	of	of	ADP
ftr-404	116	4	debt	debt	NOUN
ftr-404	116	5	-	-	PUNCT
ftr-404	116	6	financed	finance	VERB
ftr-404	116	7	equipment	equipment	NOUN
ftr-404	116	8	investment	investment	NOUN
ftr-404	116	9	infra	infra	NOUN
ftr-404	116	10	part	part	NOUN
ftr-404	116	11	vi.b.2	vi.b.2	ADJ
ftr-404	116	12	.	.	PUNCT
ftr-404	117	1	11	11	NUM
ftr-404	117	2	.	.	PUNCT
ftr-404	118	1	this	this	DET
ftr-404	118	2	article	article	NOUN
ftr-404	118	3	uses	use	VERB
ftr-404	118	4	the	the	DET
ftr-404	118	5	term	term	NOUN
ftr-404	118	6	“	"	PUNCT
ftr-404	118	7	earnings	earning	NOUN
ftr-404	118	8	”	"	PUNCT
ftr-404	118	9	to	to	PART
ftr-404	118	10	refer	refer	VERB
ftr-404	118	11	to	to	ADP
ftr-404	118	12	income	income	NOUN
ftr-404	118	13	that	that	PRON
ftr-404	118	14	is	be	AUX
ftr-404	118	15	produced	produce	VERB
ftr-404	118	16	by	by	ADP
ftr-404	118	17	a	a	DET
ftr-404	118	18	taxpayer	taxpayer	NOUN
ftr-404	118	19	’s	’s	PART
ftr-404	118	20	ongoing	ongoing	ADJ
ftr-404	118	21	trade	trade	NOUN
ftr-404	118	22	or	or	CCONJ
ftr-404	118	23	business	business	NOUN
ftr-404	118	24	or	or	CCONJ
ftr-404	118	25	income	income	NOUN
ftr-404	118	26	producing	produce	VERB
ftr-404	118	27	activities	activity	NOUN
ftr-404	118	28	exclusive	exclusive	ADJ
ftr-404	118	29	of	of	ADP
ftr-404	118	30	any	any	DET
ftr-404	118	31	income	income	NOUN
ftr-404	118	32	produced	produce	VERB
ftr-404	118	33	by	by	ADP
ftr-404	118	34	the	the	DET
ftr-404	118	35	particular	particular	ADJ
ftr-404	118	36	equipment	equipment	NOUN
ftr-404	118	37	asset	asset	NOUN
ftr-404	118	38	under	under	ADP
ftr-404	118	39	analysis	analysis	NOUN
ftr-404	118	40	.	.	PUNCT
ftr-404	119	1	this	this	DET
ftr-404	119	2	article	article	NOUN
ftr-404	119	3	focuses	focus	VERB
ftr-404	119	4	on	on	ADP
ftr-404	119	5	“	"	PUNCT
ftr-404	119	6	earnings	earning	NOUN
ftr-404	119	7	financed	finance	VERB
ftr-404	119	8	”	"	PUNCT
ftr-404	119	9	purchases	purchase	NOUN
ftr-404	119	10	of	of	ADP
ftr-404	119	11	equipment	equipment	NOUN
ftr-404	119	12	,	,	PUNCT
ftr-404	119	13	and	and	CCONJ
ftr-404	119	14	thus	thus	ADV
ftr-404	119	15	the	the	DET
ftr-404	119	16	term	term	NOUN
ftr-404	119	17	“	"	PUNCT
ftr-404	119	18	invested	invest	VERB
ftr-404	119	19	earnings	earning	NOUN
ftr-404	119	20	.	.	PUNCT
ftr-404	119	21	”	"	PUNCT
ftr-404	120	1	the	the	DET
ftr-404	120	2	treatment	treatment	NOUN
ftr-404	120	3	of	of	ADP
ftr-404	120	4	debt	debt	NOUN
ftr-404	120	5	-	-	PUNCT
ftr-404	120	6	financed	finance	VERB
ftr-404	120	7	purchases	purchase	NOUN
ftr-404	120	8	of	of	ADP
ftr-404	120	9	equipment	equipment	NOUN
ftr-404	120	10	is	be	AUX
ftr-404	120	11	explored	explore	VERB
ftr-404	120	12	briefly	briefly	ADV
ftr-404	120	13	in	in	ADP
ftr-404	120	14	part	part	NOUN
ftr-404	120	15	vi.b.2	vi.b.2	PROPN
ftr-404	120	16	.	.	PUNCT
ftr-404	120	17	,	,	PUNCT
ftr-404	120	18	infra	infra	NOUN
ftr-404	120	19	.	.	PUNCT
ftr-404	121	1	this	this	DET
ftr-404	121	2	article	article	NOUN
ftr-404	121	3	ultimately	ultimately	ADV
ftr-404	121	4	defines	define	VERB
ftr-404	121	5	“	"	PUNCT
ftr-404	121	6	appropriate	appropriate	ADJ
ftr-404	121	7	taxation	taxation	NOUN
ftr-404	121	8	of	of	ADP
ftr-404	121	9	invested	invest	VERB
ftr-404	121	10	earnings	earning	NOUN
ftr-404	121	11	”	"	PUNCT
ftr-404	121	12	as	as	ADP
ftr-404	121	13	subjecting	subject	VERB
ftr-404	121	14	capital	capital	NOUN
ftr-404	121	15	expensed	expense	VERB
ftr-404	121	16	equipment	equipment	NOUN
ftr-404	121	17	investment	investment	NOUN
ftr-404	121	18	to	to	ADP
ftr-404	121	19	roughly	roughly	ADV
ftr-404	121	20	the	the	DET
ftr-404	121	21	same	same	ADJ
ftr-404	121	22	effective	effective	ADJ
ftr-404	121	23	tax	tax	NOUN
ftr-404	121	24	rate	rate	NOUN
ftr-404	121	25	as	as	ADP
ftr-404	121	26	other	other	ADJ
ftr-404	121	27	forms	form	NOUN
ftr-404	121	28	of	of	ADP
ftr-404	121	29	capital	capital	NOUN
ftr-404	121	30	investment	investment	NOUN
ftr-404	121	31	.	.	PUNCT
ftr-404	122	1	see	see	VERB
ftr-404	122	2	infra	infra	NOUN
ftr-404	122	3	note	note	VERB
ftr-404	122	4	106	106	NUM
ftr-404	122	5	.	.	PUNCT
ftr-404	123	1	12	12	NUM
ftr-404	123	2	.	.	PUNCT
ftr-404	124	1	see	see	VERB
ftr-404	124	2	supra	supra	PROPN
ftr-404	124	3	note	note	PROPN
ftr-404	124	4	5	5	NUM
ftr-404	124	5	.	.	NOUN
ftr-404	124	6	13	13	NUM
ftr-404	124	7	.	.	PUNCT
ftr-404	125	1	see	see	VERB
ftr-404	125	2	h.r	h.r	PROPN
ftr-404	125	3	.	.	PROPN
ftr-404	125	4	1388	1388	NUM
ftr-404	125	5	,	,	PUNCT
ftr-404	125	6	109th	109th	ADJ
ftr-404	125	7	cong	cong	NOUN
ftr-404	125	8	.	.	PUNCT
ftr-404	126	1	(	(	PUNCT
ftr-404	126	2	2005	2005	NUM
ftr-404	126	3	)	)	PUNCT
ftr-404	126	4	(	(	PUNCT
ftr-404	126	5	proposing	propose	VERB
ftr-404	126	6	to	to	PART
ftr-404	126	7	make	make	VERB
ftr-404	126	8	permanent	permanent	ADJ
ftr-404	126	9	the	the	DET
ftr-404	126	10	increase	increase	NOUN
ftr-404	126	11	from	from	ADP
ftr-404	126	12	$	$	SYM
ftr-404	126	13	25,000	25,000	NUM
ftr-404	126	14	to	to	PART
ftr-404	126	15	$	$	SYM
ftr-404	126	16	100,000	100,000	NUM
ftr-404	126	17	in	in	ADP
ftr-404	126	18	§	§	PROPN
ftr-404	126	19	179	179	NUM
ftr-404	126	20	expensing	expensing	NOUN
ftr-404	126	21	of	of	ADP
ftr-404	126	22	depreciable	depreciable	ADJ
ftr-404	126	23	business	business	NOUN
ftr-404	126	24	assets	asset	NOUN
ftr-404	126	25	)	)	PUNCT
ftr-404	126	26	.	.	PUNCT
ftr-404	127	1	see	see	VERB
ftr-404	127	2	also	also	ADV
ftr-404	127	3	h.r	h.r	PROPN
ftr-404	127	4	.	.	PROPN
ftr-404	127	5	364	364	NUM
ftr-404	127	6	,	,	PUNCT
ftr-404	127	7	109th	109th	ADJ
ftr-404	127	8	cong	cong	NOUN
ftr-404	127	9	.	.	PUNCT
ftr-404	128	1	(	(	PUNCT
ftr-404	128	2	2005	2005	NUM
ftr-404	128	3	)	)	PUNCT
ftr-404	128	4	(	(	PUNCT
ftr-404	128	5	proposing	propose	VERB
ftr-404	128	6	to	to	PART
ftr-404	128	7	extend	extend	VERB
ftr-404	128	8	both	both	PRON
ftr-404	128	9	50	50	NUM
ftr-404	128	10	%	%	NOUN
ftr-404	128	11	and	and	CCONJ
ftr-404	128	12	30	30	NUM
ftr-404	128	13	%	%	NOUN
ftr-404	128	14	bonus	bonus	NOUN
ftr-404	128	15	depreciation	depreciation	NOUN
ftr-404	128	16	for	for	ADP
ftr-404	128	17	2	2	NUM
ftr-404	128	18	years	year	NOUN
ftr-404	128	19	,	,	PUNCT
ftr-404	128	20	until	until	ADP
ftr-404	128	21	jan	jan	PROPN
ftr-404	128	22	.	.	PROPN
ftr-404	128	23	1	1	NUM
ftr-404	128	24	,	,	PUNCT
ftr-404	128	25	2008	2008	NUM
ftr-404	128	26	)	)	PUNCT
ftr-404	128	27	.	.	PUNCT
ftr-404	129	1	and	and	CCONJ
ftr-404	129	2	offsets	offset	VERB
ftr-404	129	3	tax	tax	NOUN
ftr-404	129	4	capital	capital	NOUN
ftr-404	129	5	.	.	PUNCT
ftr-404	130	1	therefore	therefore	ADV
ftr-404	130	2	,	,	PUNCT
ftr-404	130	3	that	that	DET
ftr-404	130	4	article	article	NOUN
ftr-404	130	5	only	only	ADV
ftr-404	130	6	proved	prove	VERB
ftr-404	130	7	that	that	SCONJ
ftr-404	130	8	immediate8	immediate8	ADJ
ftr-404	130	9	expensing	expensing	NOUN
ftr-404	130	10	produces	produce	VERB
ftr-404	130	11	financially	financially	ADV
ftr-404	130	12	normative	normative	ADJ
ftr-404	130	13	capital	capital	NOUN
ftr-404	130	14	cost	cost	NOUN
ftr-404	130	15	recovery	recovery	NOUN
ftr-404	130	16	for	for	ADP
ftr-404	130	17	such	such	ADJ
ftr-404	130	18	investment	investment	NOUN
ftr-404	130	19	under	under	ADP
ftr-404	130	20	those	those	DET
ftr-404	130	21	circumstances.9	circumstances.9	NOUN
ftr-404	130	22	this	this	DET
ftr-404	130	23	article	article	NOUN
ftr-404	130	24	picks	pick	VERB
ftr-404	130	25	up	up	ADP
ftr-404	130	26	where	where	SCONJ
ftr-404	130	27	the	the	DET
ftr-404	130	28	other	other	ADJ
ftr-404	130	29	one	one	NUM
ftr-404	130	30	left	leave	VERB
ftr-404	130	31	off	off	ADP
ftr-404	130	32	,	,	PUNCT
ftr-404	130	33	and	and	CCONJ
ftr-404	130	34	asks	ask	VERB
ftr-404	130	35	whether	whether	SCONJ
ftr-404	130	36	equipment	equipment	NOUN
ftr-404	130	37	expensing	expense	VERB
ftr-404	130	38	as	as	ADP
ftr-404	130	39	a	a	DET
ftr-404	130	40	rbit	rbit	NOUN
ftr-404	130	41	cost	cost	NOUN
ftr-404	130	42	recovery	recovery	NOUN
ftr-404	130	43	method	method	NOUN
ftr-404	130	44	for	for	ADP
ftr-404	130	45	all	all	DET
ftr-404	130	46	earningsfinanced	earningsfinanced	ADJ
ftr-404	130	47	equipment	equipment	NOUN
ftr-404	130	48	purchases	purchase	NOUN
ftr-404	130	49	can	can	AUX
ftr-404	130	50	ever	ever	ADV
ftr-404	130	51	be	be	AUX
ftr-404	130	52	made	make	VERB
ftr-404	130	53	economically	economically	ADV
ftr-404	130	54	consistent	consistent	ADJ
ftr-404	130	55	with	with	ADP
ftr-404	130	56	two	two	NUM
ftr-404	130	57	additional	additional	ADJ
ftr-404	130	58	norms	norm	NOUN
ftr-404	130	59	of	of	ADP
ftr-404	130	60	a	a	DET
ftr-404	130	61	realization	realization	NOUN
ftr-404	130	62	-	-	PUNCT
ftr-404	130	63	based	base	VERB
ftr-404	130	64	income	income	NOUN
ftr-404	130	65	tax	tax	NOUN
ftr-404	130	66	.	.	PUNCT
ftr-404	131	1	those	those	DET
ftr-404	131	2	seemingly10	seemingly10	NOUN
ftr-404	131	3	contradictory	contradictory	ADJ
ftr-404	131	4	norms	norm	NOUN
ftr-404	131	5	are	be	AUX
ftr-404	131	6	:	:	PUNCT
ftr-404	131	7	1	1	X
ftr-404	131	8	)	)	PUNCT
ftr-404	131	9	the	the	DET
ftr-404	131	10	appropriate	appropriate	ADJ
ftr-404	131	11	taxation	taxation	NOUN
ftr-404	131	12	of	of	ADP
ftr-404	131	13	all	all	DET
ftr-404	131	14	invested	invest	VERB
ftr-404	131	15	earnings	earning	NOUN
ftr-404	131	16	that	that	PRON
ftr-404	131	17	are	be	AUX
ftr-404	131	18	allowed	allow	VERB
ftr-404	131	19	to	to	PART
ftr-404	131	20	be	be	AUX
ftr-404	131	21	expensed	expense	VERB
ftr-404	131	22	,	,	PUNCT
ftr-404	131	23	and	and	CCONJ
ftr-404	131	24	2	2	X
ftr-404	131	25	)	)	PUNCT
ftr-404	131	26	the	the	DET
ftr-404	131	27	contemporaneous	contemporaneous	ADJ
ftr-404	131	28	existence	existence	NOUN
ftr-404	131	29	or11	or11	PROPN
ftr-404	131	30	creation	creation	NOUN
ftr-404	131	31	of	of	ADP
ftr-404	131	32	“	"	PUNCT
ftr-404	131	33	tax	tax	NOUN
ftr-404	131	34	capital	capital	NOUN
ftr-404	131	35	”	"	PUNCT
ftr-404	131	36	in	in	ADP
ftr-404	131	37	an	an	DET
ftr-404	131	38	amount	amount	NOUN
ftr-404	131	39	equal	equal	ADJ
ftr-404	131	40	to	to	ADP
ftr-404	131	41	whatever	whatever	DET
ftr-404	131	42	amount	amount	NOUN
ftr-404	131	43	of	of	ADP
ftr-404	131	44	current12	current12	NOUN
ftr-404	131	45	earnings	earning	NOUN
ftr-404	131	46	are	be	AUX
ftr-404	131	47	allowed	allow	VERB
ftr-404	131	48	to	to	PART
ftr-404	131	49	be	be	AUX
ftr-404	131	50	expensed	expense	VERB
ftr-404	131	51	.	.	PUNCT
ftr-404	132	1	this	this	DET
ftr-404	132	2	article	article	NOUN
ftr-404	132	3	pursues	pursue	VERB
ftr-404	132	4	this	this	DET
ftr-404	132	5	inquiry	inquiry	NOUN
ftr-404	132	6	not	not	PART
ftr-404	132	7	only	only	ADV
ftr-404	132	8	for	for	ADP
ftr-404	132	9	its	its	PRON
ftr-404	132	10	own	own	ADJ
ftr-404	132	11	sake	sake	NOUN
ftr-404	132	12	but	but	CCONJ
ftr-404	132	13	in	in	ADP
ftr-404	132	14	the	the	DET
ftr-404	132	15	hope	hope	NOUN
ftr-404	132	16	of	of	ADP
ftr-404	132	17	furthering	further	VERB
ftr-404	132	18	a	a	DET
ftr-404	132	19	broader	broad	ADJ
ftr-404	132	20	purpose	purpose	NOUN
ftr-404	132	21	.	.	PUNCT
ftr-404	133	1	multiple	multiple	ADJ
ftr-404	133	2	forms	form	NOUN
ftr-404	133	3	of	of	ADP
ftr-404	133	4	equipment	equipment	NOUN
ftr-404	133	5	cost	cost	NOUN
ftr-404	133	6	recovery	recovery	NOUN
ftr-404	133	7	and/or	and/or	CCONJ
ftr-404	133	8	expensing	expense	VERB
ftr-404	133	9	now	now	ADV
ftr-404	133	10	exist	exist	VERB
ftr-404	133	11	under	under	ADP
ftr-404	133	12	the	the	DET
ftr-404	133	13	internal	internal	ADJ
ftr-404	133	14	revenue	revenue	NOUN
ftr-404	133	15	code	code	NOUN
ftr-404	133	16	that	that	PRON
ftr-404	133	17	arbitrarily	arbitrarily	ADV
ftr-404	133	18	apply	apply	VERB
ftr-404	133	19	to	to	ADP
ftr-404	133	20	different	different	ADJ
ftr-404	133	21	classes	class	NOUN
ftr-404	133	22	of	of	ADP
ftr-404	133	23	taxpayers	taxpayer	NOUN
ftr-404	133	24	,	,	PUNCT
ftr-404	133	25	and	and	CCONJ
ftr-404	133	26	there	there	PRON
ftr-404	133	27	is	be	VERB
ftr-404	133	28	already	already	ADV
ftr-404	133	29	support	support	NOUN
ftr-404	133	30	to	to	PART
ftr-404	133	31	reinstate	reinstate	VERB
ftr-404	133	32	newly	newly	ADV
ftr-404	133	33	expired	expire	VERB
ftr-404	133	34	partial	partial	ADJ
ftr-404	133	35	expensing	expensing	NOUN
ftr-404	133	36	(	(	PUNCT
ftr-404	133	37	50	50	NUM
ftr-404	133	38	%	%	NOUN
ftr-404	133	39	bonus	bonus	NOUN
ftr-404	133	40	depreciation	depreciation	NOUN
ftr-404	133	41	)	)	PUNCT
ftr-404	133	42	despite	despite	SCONJ
ftr-404	133	43	its	its	PRON
ftr-404	133	44	recent	recent	ADJ
ftr-404	133	45	expiration	expiration	NOUN
ftr-404	133	46	.	.	PUNCT
ftr-404	134	1	this	this	DET
ftr-404	134	2	situation	situation	NOUN
ftr-404	134	3	raises	raise	VERB
ftr-404	134	4	important	important	ADJ
ftr-404	134	5	immediate	immediate	ADJ
ftr-404	134	6	tax	tax	NOUN
ftr-404	134	7	policy13	policy13	NOUN
ftr-404	134	8	issues	issue	NOUN
ftr-404	134	9	involving	involve	VERB
ftr-404	134	10	capital	capital	NOUN
ftr-404	134	11	formation	formation	NOUN
ftr-404	134	12	,	,	PUNCT
ftr-404	134	13	the	the	DET
ftr-404	134	14	equitable	equitable	ADJ
ftr-404	134	15	and	and	CCONJ
ftr-404	134	16	efficient	efficient	ADJ
ftr-404	134	17	taxation	taxation	NOUN
ftr-404	134	18	of	of	ADP
ftr-404	134	19	investment	investment	NOUN
ftr-404	134	20	in	in	ADP
ftr-404	134	21	depreciable	depreciable	ADJ
ftr-404	134	22	and	and	CCONJ
ftr-404	134	23	non	non	ADJ
ftr-404	134	24	-	-	ADJ
ftr-404	134	25	depreciable	depreciable	ADJ
ftr-404	134	26	assets	asset	NOUN
ftr-404	134	27	,	,	PUNCT
ftr-404	134	28	tax	tax	NOUN
ftr-404	134	29	law	law	NOUN
ftr-404	134	30	complexity	complexity	NOUN
ftr-404	134	31	,	,	PUNCT
ftr-404	134	32	and	and	CCONJ
ftr-404	134	33	the	the	DET
ftr-404	134	34	impact	impact	NOUN
ftr-404	134	35	of	of	ADP
ftr-404	134	36	these	these	DET
ftr-404	134	37	multiple	multiple	ADJ
ftr-404	134	38	cost	cost	NOUN
ftr-404	134	39	recovery	recovery	NOUN
ftr-404	134	40	techniques	technique	NOUN
ftr-404	134	41	and	and	CCONJ
ftr-404	134	42	paradigms	paradigm	VERB
ftr-404	134	43	on	on	ADP
ftr-404	134	44	revenue	revenue	NOUN
ftr-404	134	45	collection	collection	NOUN
ftr-404	134	46	.	.	PUNCT
ftr-404	135	1	220	220	NUM
ftr-404	135	2	florida	florida	PROPN
ftr-404	135	3	tax	tax	NOUN
ftr-404	135	4	review	review	NOUN
ftr-404	135	5	[	[	X
ftr-404	135	6	vol.7:4	vol.7:4	NOUN
ftr-404	135	7	14	14	NUM
ftr-404	135	8	.	.	PUNCT
ftr-404	136	1	recently	recently	ADV
ftr-404	136	2	,	,	PUNCT
ftr-404	136	3	in	in	ADP
ftr-404	136	4	a	a	DET
ftr-404	136	5	continuing	continue	VERB
ftr-404	136	6	process	process	NOUN
ftr-404	136	7	of	of	ADP
ftr-404	136	8	evaluating	evaluate	VERB
ftr-404	136	9	particular	particular	ADJ
ftr-404	136	10	forms	form	NOUN
ftr-404	136	11	of	of	ADP
ftr-404	136	12	consumption	consumption	NOUN
ftr-404	136	13	tax	tax	NOUN
ftr-404	136	14	,	,	PUNCT
ftr-404	136	15	the	the	DET
ftr-404	136	16	congressional	congressional	ADJ
ftr-404	136	17	research	research	NOUN
ftr-404	136	18	service	service	NOUN
ftr-404	136	19	recently	recently	ADV
ftr-404	136	20	listed	list	VERB
ftr-404	136	21	and	and	CCONJ
ftr-404	136	22	described	describe	VERB
ftr-404	136	23	four	four	NUM
ftr-404	136	24	major	major	ADJ
ftr-404	136	25	types	type	NOUN
ftr-404	136	26	of	of	ADP
ftr-404	136	27	broad	broad	ADV
ftr-404	136	28	-	-	PUNCT
ftr-404	136	29	based	base	VERB
ftr-404	136	30	consumption	consumption	NOUN
ftr-404	136	31	taxes	taxis	NOUN
ftr-404	136	32	with	with	ADP
ftr-404	136	33	at	at	ADP
ftr-404	136	34	least	least	ADJ
ftr-404	136	35	some	some	PRON
ftr-404	136	36	congressional	congressional	ADJ
ftr-404	136	37	backing	backing	NOUN
ftr-404	136	38	:	:	PUNCT
ftr-404	136	39	1	1	X
ftr-404	136	40	)	)	PUNCT
ftr-404	136	41	the	the	DET
ftr-404	136	42	hall	hall	NOUN
ftr-404	136	43	-	-	PUNCT
ftr-404	136	44	rabnushka	rabnushka	ADJ
ftr-404	136	45	flat	flat	ADJ
ftr-404	136	46	tax	tax	NOUN
ftr-404	136	47	,	,	PUNCT
ftr-404	136	48	2	2	X
ftr-404	136	49	)	)	PUNCT
ftr-404	136	50	a	a	DET
ftr-404	136	51	national	national	ADJ
ftr-404	136	52	retail	retail	ADJ
ftr-404	136	53	sales	sale	NOUN
ftr-404	136	54	tax	tax	NOUN
ftr-404	136	55	,	,	PUNCT
ftr-404	136	56	3	3	X
ftr-404	136	57	)	)	PUNCT
ftr-404	136	58	a	a	DET
ftr-404	136	59	consumed	consume	VERB
ftr-404	136	60	income	income	NOUN
ftr-404	136	61	tax	tax	NOUN
ftr-404	136	62	,	,	PUNCT
ftr-404	136	63	and	and	CCONJ
ftr-404	136	64	4	4	X
ftr-404	136	65	)	)	PUNCT
ftr-404	136	66	a	a	DET
ftr-404	136	67	value	value	NOUN
ftr-404	136	68	-	-	PUNCT
ftr-404	136	69	added	add	VERB
ftr-404	136	70	tax	tax	NOUN
ftr-404	136	71	.	.	PUNCT
ftr-404	137	1	see	see	VERB
ftr-404	137	2	james	james	PROPN
ftr-404	137	3	m.	m.	PROPN
ftr-404	137	4	bickley	bickley	PROPN
ftr-404	137	5	,	,	PUNCT
ftr-404	137	6	flat	flat	ADJ
ftr-404	137	7	tax	tax	NOUN
ftr-404	137	8	proposals	proposal	NOUN
ftr-404	137	9	and	and	CCONJ
ftr-404	137	10	fundamental	fundamental	ADJ
ftr-404	137	11	tax	tax	NOUN
ftr-404	137	12	reform	reform	NOUN
ftr-404	137	13	:	:	PUNCT
ftr-404	137	14	an	an	DET
ftr-404	137	15	overview	overview	NOUN
ftr-404	137	16	,	,	PUNCT
ftr-404	137	17	congressional	congressional	ADJ
ftr-404	137	18	research	research	NOUN
ftr-404	137	19	service	service	NOUN
ftr-404	137	20	,	,	PUNCT
ftr-404	137	21	march	march	PROPN
ftr-404	137	22	23	23	NUM
ftr-404	137	23	,	,	PUNCT
ftr-404	137	24	2005	2005	NUM
ftr-404	137	25	.	.	PUNCT
ftr-404	138	1	15	15	NUM
ftr-404	138	2	.	.	PUNCT
ftr-404	138	3	dustin	dustin	PROPN
ftr-404	138	4	stamper	stamper	PROPN
ftr-404	138	5	,	,	PUNCT
ftr-404	138	6	gop	gop	PROPN
ftr-404	138	7	sweeps	sweep	VERB
ftr-404	138	8	elections	election	NOUN
ftr-404	138	9	:	:	PUNCT
ftr-404	138	10	is	be	AUX
ftr-404	138	11	tax	tax	NOUN
ftr-404	138	12	reform	reform	NOUN
ftr-404	138	13	next	next	ADV
ftr-404	138	14	?	?	PUNCT
ftr-404	138	15	,	,	PUNCT
ftr-404	138	16	2004	2004	NUM
ftr-404	138	17	tax	tax	NOUN
ftr-404	138	18	notes	note	VERB
ftr-404	138	19	214	214	NUM
ftr-404	138	20	-	-	SYM
ftr-404	138	21	1	1	NUM
ftr-404	138	22	(	(	PUNCT
ftr-404	138	23	quoting	quote	VERB
ftr-404	138	24	finance	finance	NOUN
ftr-404	138	25	committee	committee	PROPN
ftr-404	138	26	chair	chair	PROPN
ftr-404	138	27	charles	charles	PROPN
ftr-404	138	28	e.	e.	PROPN
ftr-404	138	29	grassley	grassley	PROPN
ftr-404	138	30	,	,	PUNCT
ftr-404	138	31	r	r	NOUN
ftr-404	138	32	-	-	PUNCT
ftr-404	138	33	iowa	iowa	NOUN
ftr-404	138	34	)	)	PUNCT
ftr-404	138	35	.	.	PUNCT
ftr-404	139	1	four	four	NUM
ftr-404	139	2	proposals	proposal	NOUN
ftr-404	139	3	can	can	AUX
ftr-404	139	4	be	be	AUX
ftr-404	139	5	mentioned	mention	VERB
ftr-404	139	6	in	in	ADP
ftr-404	139	7	this	this	DET
ftr-404	139	8	“	"	PUNCT
ftr-404	139	9	non	non	X
ftr-404	139	10	true	true	ADJ
ftr-404	139	11	consumption	consumption	NOUN
ftr-404	139	12	tax	tax	NOUN
ftr-404	139	13	”	"	PUNCT
ftr-404	139	14	category	category	NOUN
ftr-404	139	15	:	:	PUNCT
ftr-404	139	16	1	1	X
ftr-404	139	17	)	)	PUNCT
ftr-404	139	18	the	the	DET
ftr-404	139	19	gephard	gephard	NOUN
ftr-404	139	20	proposal	proposal	NOUN
ftr-404	139	21	to	to	PART
ftr-404	139	22	broaden	broaden	VERB
ftr-404	139	23	the	the	DET
ftr-404	139	24	base	base	NOUN
ftr-404	139	25	and	and	CCONJ
ftr-404	139	26	lower	low	ADJ
ftr-404	139	27	tax	tax	NOUN
ftr-404	139	28	rates	rate	NOUN
ftr-404	139	29	;	;	PUNCT
ftr-404	139	30	2	2	X
ftr-404	139	31	)	)	PUNCT
ftr-404	139	32	a	a	DET
ftr-404	139	33	dual	dual	ADJ
ftr-404	139	34	-	-	PUNCT
ftr-404	139	35	rate	rate	NOUN
ftr-404	139	36	income	income	NOUN
ftr-404	139	37	tax	tax	NOUN
ftr-404	139	38	in	in	ADP
ftr-404	139	39	which	which	PRON
ftr-404	139	40	capital	capital	NOUN
ftr-404	139	41	income	income	NOUN
ftr-404	139	42	would	would	AUX
ftr-404	139	43	be	be	AUX
ftr-404	139	44	taxed	tax	VERB
ftr-404	139	45	at	at	ADP
ftr-404	139	46	a	a	DET
ftr-404	139	47	lower	low	ADJ
ftr-404	139	48	flat	flat	ADJ
ftr-404	139	49	rate	rate	NOUN
ftr-404	139	50	than	than	ADP
ftr-404	139	51	other	other	ADJ
ftr-404	139	52	income	income	NOUN
ftr-404	139	53	,	,	PUNCT
ftr-404	139	54	which	which	PRON
ftr-404	139	55	would	would	AUX
ftr-404	139	56	be	be	AUX
ftr-404	139	57	taxed	tax	VERB
ftr-404	139	58	at	at	ADP
ftr-404	139	59	a	a	DET
ftr-404	139	60	higher	high	ADJ
ftr-404	139	61	flat	flat	ADJ
ftr-404	139	62	rate	rate	NOUN
ftr-404	139	63	;	;	PUNCT
ftr-404	139	64	3	3	X
ftr-404	139	65	)	)	PUNCT
ftr-404	139	66	a	a	DET
ftr-404	139	67	dual	dual	ADJ
ftr-404	139	68	-	-	PUNCT
ftr-404	139	69	structure	structure	NOUN
ftr-404	139	70	tax	tax	NOUN
ftr-404	139	71	in	in	ADP
ftr-404	139	72	which	which	PRON
ftr-404	139	73	all	all	PRON
ftr-404	139	74	but	but	SCONJ
ftr-404	139	75	the	the	DET
ftr-404	139	76	wealthiest	wealthy	ADJ
ftr-404	139	77	income	income	NOUN
ftr-404	139	78	taxpayers	taxpayer	NOUN
ftr-404	139	79	would	would	AUX
ftr-404	139	80	be	be	AUX
ftr-404	139	81	removed	remove	VERB
ftr-404	139	82	from	from	ADP
ftr-404	139	83	the	the	DET
ftr-404	139	84	income	income	NOUN
ftr-404	139	85	tax	tax	NOUN
ftr-404	139	86	and	and	CCONJ
ftr-404	139	87	pay	pay	VERB
ftr-404	139	88	a	a	DET
ftr-404	139	89	consumption	consumption	NOUN
ftr-404	139	90	tax	tax	NOUN
ftr-404	139	91	,	,	PUNCT
ftr-404	139	92	and	and	CCONJ
ftr-404	139	93	4	4	X
ftr-404	139	94	)	)	PUNCT
ftr-404	139	95	the	the	DET
ftr-404	139	96	recent	recent	ADJ
ftr-404	139	97	burgess	burgess	NOUN
ftr-404	139	98	proposal	proposal	NOUN
ftr-404	139	99	to	to	PART
ftr-404	139	100	let	let	VERB
ftr-404	139	101	taxpayers	taxpayer	NOUN
ftr-404	139	102	elect	elect	VERB
ftr-404	139	103	out	out	ADP
ftr-404	139	104	of	of	ADP
ftr-404	139	105	the	the	DET
ftr-404	139	106	current	current	ADJ
ftr-404	139	107	tax	tax	NOUN
ftr-404	139	108	system	system	NOUN
ftr-404	139	109	and	and	CCONJ
ftr-404	139	110	pay	pay	VERB
ftr-404	139	111	an	an	DET
ftr-404	139	112	initial	initial	ADJ
ftr-404	139	113	flat	flat	ADJ
ftr-404	139	114	tax	tax	NOUN
ftr-404	139	115	rate	rate	NOUN
ftr-404	139	116	of	of	ADP
ftr-404	139	117	19	19	NUM
ftr-404	139	118	%	%	NOUN
ftr-404	139	119	.	.	PUNCT
ftr-404	140	1	16	16	NUM
ftr-404	140	2	.	.	PUNCT
ftr-404	141	1	but	but	CCONJ
ftr-404	141	2	,	,	PUNCT
ftr-404	141	3	as	as	SCONJ
ftr-404	141	4	one	one	NUM
ftr-404	141	5	of	of	ADP
ftr-404	141	6	the	the	DET
ftr-404	141	7	main	main	ADJ
ftr-404	141	8	architects	architect	NOUN
ftr-404	141	9	of	of	ADP
ftr-404	141	10	the	the	DET
ftr-404	141	11	bush	bush	PROPN
ftr-404	141	12	ii	ii	PROPN
ftr-404	141	13	revolution	revolution	PROPN
ftr-404	141	14	puts	put	VERB
ftr-404	141	15	it	it	PRON
ftr-404	141	16	,	,	PUNCT
ftr-404	141	17	“	"	PUNCT
ftr-404	141	18	we	we	PRON
ftr-404	141	19	want	want	VERB
ftr-404	141	20	to	to	PART
ftr-404	141	21	move	move	VERB
ftr-404	141	22	toward	toward	ADP
ftr-404	141	23	fundamental	fundamental	ADJ
ftr-404	141	24	tax	tax	NOUN
ftr-404	141	25	reform	reform	NOUN
ftr-404	141	26	incrementally	incrementally	ADV
ftr-404	141	27	.	.	PUNCT
ftr-404	142	1	every	every	DET
ftr-404	142	2	piece	piece	NOUN
ftr-404	142	3	of	of	ADP
ftr-404	142	4	getting	get	VERB
ftr-404	142	5	to	to	ADP
ftr-404	142	6	fundamental	fundamental	ADJ
ftr-404	142	7	tax	tax	NOUN
ftr-404	142	8	reform	reform	NOUN
ftr-404	142	9	is	be	AUX
ftr-404	142	10	more	more	ADV
ftr-404	142	11	popular	popular	ADJ
ftr-404	142	12	than	than	ADP
ftr-404	142	13	doing	do	VERB
ftr-404	142	14	it	it	PRON
ftr-404	142	15	all	all	PRON
ftr-404	142	16	at	at	ADP
ftr-404	142	17	once	once	ADV
ftr-404	142	18	.	.	PUNCT
ftr-404	142	19	”	"	PUNCT
ftr-404	143	1	i	i	PRON
ftr-404	143	2	d.	d.	PROPN
ftr-404	143	3	(	(	PUNCT
ftr-404	143	4	quoting	quote	VERB
ftr-404	143	5	grover	grover	PROPN
ftr-404	143	6	norquist	norquist	NOUN
ftr-404	143	7	,	,	PUNCT
ftr-404	143	8	president	president	NOUN
ftr-404	143	9	of	of	ADP
ftr-404	143	10	americans	americans	PROPN
ftr-404	143	11	for	for	ADP
ftr-404	143	12	tax	tax	NOUN
ftr-404	143	13	reform	reform	NOUN
ftr-404	143	14	)	)	PUNCT
ftr-404	143	15	.	.	PUNCT
ftr-404	144	1	17	17	NUM
ftr-404	144	2	.	.	PUNCT
ftr-404	145	1	see	see	VERB
ftr-404	145	2	james	james	PROPN
ftr-404	145	3	m.	m.	PROPN
ftr-404	145	4	bickley	bickley	PROPN
ftr-404	145	5	,	,	PUNCT
ftr-404	145	6	crs	crs	PROPN
ftr-404	145	7	issues	issue	NOUN
ftr-404	145	8	overview	overview	NOUN
ftr-404	145	9	of	of	ADP
ftr-404	145	10	tax	tax	NOUN
ftr-404	145	11	reform	reform	NOUN
ftr-404	145	12	proposals	proposal	NOUN
ftr-404	145	13	,	,	PUNCT
ftr-404	145	14	2004	2004	NUM
ftr-404	145	15	tax	tax	NOUN
ftr-404	145	16	notes	note	VERB
ftr-404	145	17	196	196	NUM
ftr-404	145	18	-	-	SYM
ftr-404	145	19	32	32	NUM
ftr-404	145	20	.	.	PUNCT
ftr-404	146	1	to	to	PART
ftr-404	146	2	make	make	VERB
ftr-404	146	3	matters	matter	NOUN
ftr-404	146	4	worse	bad	ADJ
ftr-404	146	5	,	,	PUNCT
ftr-404	146	6	in	in	ADP
ftr-404	146	7	2005	2005	NUM
ftr-404	146	8	,	,	PUNCT
ftr-404	146	9	we	we	PRON
ftr-404	146	10	are	be	AUX
ftr-404	146	11	beginning	begin	VERB
ftr-404	146	12	to	to	PART
ftr-404	146	13	engage	engage	VERB
ftr-404	146	14	in	in	ADP
ftr-404	146	15	a	a	DET
ftr-404	146	16	transition	transition	NOUN
ftr-404	146	17	from	from	ADP
ftr-404	146	18	an	an	DET
ftr-404	146	19	income	income	NOUN
ftr-404	146	20	tax	tax	NOUN
ftr-404	146	21	base	base	NOUN
ftr-404	146	22	to	to	ADP
ftr-404	146	23	either	either	CCONJ
ftr-404	146	24	some	some	DET
ftr-404	146	25	form	form	NOUN
ftr-404	146	26	of	of	ADP
ftr-404	146	27	a	a	DET
ftr-404	146	28	consumption	consumption	NOUN
ftr-404	146	29	tax14	tax14	NOUN
ftr-404	146	30	or	or	CCONJ
ftr-404	146	31	,	,	PUNCT
ftr-404	146	32	at	at	ADP
ftr-404	146	33	a	a	DET
ftr-404	146	34	minimum	minimum	NOUN
ftr-404	146	35	,	,	PUNCT
ftr-404	146	36	a	a	DET
ftr-404	146	37	major	major	ADJ
ftr-404	146	38	attempt	attempt	NOUN
ftr-404	146	39	to	to	PART
ftr-404	146	40	“	"	PUNCT
ftr-404	146	41	simplify	simplify	VERB
ftr-404	146	42	and	and	CCONJ
ftr-404	146	43	restructure	restructure	VERB
ftr-404	146	44	the	the	DET
ftr-404	146	45	tax	tax	NOUN
ftr-404	146	46	code	code	NOUN
ftr-404	146	47	.	.	PUNCT
ftr-404	147	1	”15	”15	ADJ
ftr-404	147	2	assuming	assume	VERB
ftr-404	147	3	these	these	DET
ftr-404	147	4	efforts	effort	NOUN
ftr-404	147	5	may	may	AUX
ftr-404	147	6	take	take	VERB
ftr-404	147	7	some	some	DET
ftr-404	147	8	time	time	NOUN
ftr-404	147	9	to	to	PART
ftr-404	147	10	unfold	unfold	VERB
ftr-404	147	11	,	,	PUNCT
ftr-404	147	12	there	there	PRON
ftr-404	147	13	seems	seem	VERB
ftr-404	147	14	to	to	PART
ftr-404	147	15	be	be	AUX
ftr-404	147	16	a16	a16	PROPN
ftr-404	147	17	small	small	ADJ
ftr-404	147	18	window	window	NOUN
ftr-404	147	19	of	of	ADP
ftr-404	147	20	opportunity	opportunity	NOUN
ftr-404	147	21	to	to	PART
ftr-404	147	22	propose	propose	VERB
ftr-404	147	23	a	a	DET
ftr-404	147	24	transition	transition	NOUN
ftr-404	147	25	method	method	NOUN
ftr-404	147	26	of	of	ADP
ftr-404	147	27	equipment	equipment	NOUN
ftr-404	147	28	expensing	expense	VERB
ftr-404	147	29	that	that	PRON
ftr-404	147	30	can	can	AUX
ftr-404	147	31	be	be	AUX
ftr-404	147	32	implemented	implement	VERB
ftr-404	147	33	quickly	quickly	ADV
ftr-404	147	34	,	,	PUNCT
ftr-404	147	35	that	that	PRON
ftr-404	147	36	is	be	AUX
ftr-404	147	37	relatively	relatively	ADV
ftr-404	147	38	simple	simple	ADJ
ftr-404	147	39	to	to	ADP
ftr-404	147	40	administer	administer	NOUN
ftr-404	147	41	,	,	PUNCT
ftr-404	147	42	that	that	PRON
ftr-404	147	43	can	can	AUX
ftr-404	147	44	be	be	AUX
ftr-404	147	45	scaled	scale	VERB
ftr-404	147	46	outward	outward	ADV
ftr-404	147	47	and	and	CCONJ
ftr-404	147	48	upward	upward	ADV
ftr-404	147	49	to	to	PART
ftr-404	147	50	include	include	VERB
ftr-404	147	51	all	all	DET
ftr-404	147	52	classes	class	NOUN
ftr-404	147	53	of	of	ADP
ftr-404	147	54	business	business	NOUN
ftr-404	147	55	taxpayers	taxpayer	NOUN
ftr-404	147	56	at	at	ADP
ftr-404	147	57	all	all	DET
ftr-404	147	58	levels	level	NOUN
ftr-404	147	59	of	of	ADP
ftr-404	147	60	taxable	taxable	ADJ
ftr-404	147	61	income	income	NOUN
ftr-404	147	62	,	,	PUNCT
ftr-404	147	63	that	that	PRON
ftr-404	147	64	is	be	AUX
ftr-404	147	65	comparatively	comparatively	ADV
ftr-404	147	66	revenue	revenue	NOUN
ftr-404	147	67	neutral	neutral	ADJ
ftr-404	147	68	,	,	PUNCT
ftr-404	147	69	and	and	CCONJ
ftr-404	147	70	that	that	PRON
ftr-404	147	71	is	be	AUX
ftr-404	147	72	a	a	DET
ftr-404	147	73	more	more	ADV
ftr-404	147	74	efficient	efficient	ADJ
ftr-404	147	75	method	method	NOUN
ftr-404	147	76	of	of	ADP
ftr-404	147	77	capital	capital	NOUN
ftr-404	147	78	cost	cost	NOUN
ftr-404	147	79	recovery	recovery	NOUN
ftr-404	147	80	,	,	PUNCT
ftr-404	147	81	and	and	CCONJ
ftr-404	147	82	more	more	ADV
ftr-404	147	83	importantly	importantly	ADV
ftr-404	147	84	,	,	PUNCT
ftr-404	147	85	capital	capital	NOUN
ftr-404	147	86	formation	formation	NOUN
ftr-404	147	87	than	than	SCONJ
ftr-404	147	88	we	we	PRON
ftr-404	147	89	have	have	VERB
ftr-404	147	90	now	now	ADV
ftr-404	147	91	.	.	PUNCT
ftr-404	148	1	my	my	PRON
ftr-404	148	2	hope	hope	NOUN
ftr-404	148	3	is	be	AUX
ftr-404	148	4	that	that	SCONJ
ftr-404	148	5	at	at	ADV
ftr-404	148	6	least	least	ADJ
ftr-404	148	7	a	a	DET
ftr-404	148	8	partial	partial	ADJ
ftr-404	148	9	scheme	scheme	NOUN
ftr-404	148	10	of	of	ADP
ftr-404	148	11	normative	normative	ADJ
ftr-404	148	12	capital	capital	NOUN
ftr-404	148	13	creation	creation	NOUN
ftr-404	148	14	,	,	PUNCT
ftr-404	148	15	equipment	equipment	NOUN
ftr-404	148	16	expensing	expensing	NOUN
ftr-404	148	17	,	,	PUNCT
ftr-404	148	18	and	and	CCONJ
ftr-404	148	19	capital	capital	NOUN
ftr-404	148	20	formation	formation	NOUN
ftr-404	148	21	for	for	ADP
ftr-404	148	22	a	a	DET
ftr-404	148	23	rbit	rbit	NOUN
ftr-404	148	24	,	,	PUNCT
ftr-404	148	25	although	although	SCONJ
ftr-404	148	26	eventually	eventually	ADV
ftr-404	148	27	transitory	transitory	ADJ
ftr-404	148	28	,	,	PUNCT
ftr-404	148	29	can	can	AUX
ftr-404	148	30	provide	provide	VERB
ftr-404	148	31	a	a	DET
ftr-404	148	32	temporary	temporary	ADJ
ftr-404	148	33	but	but	CCONJ
ftr-404	148	34	stable	stable	ADJ
ftr-404	148	35	transaction	transaction	NOUN
ftr-404	148	36	platform	platform	NOUN
ftr-404	148	37	from	from	ADP
ftr-404	148	38	which	which	PRON
ftr-404	148	39	federal	federal	ADJ
ftr-404	148	40	tax	tax	NOUN
ftr-404	148	41	policy	policy	NOUN
ftr-404	148	42	,	,	PUNCT
ftr-404	148	43	at	at	ADP
ftr-404	148	44	least	least	ADJ
ftr-404	148	45	with	with	ADP
ftr-404	148	46	respect	respect	NOUN
ftr-404	148	47	to	to	ADP
ftr-404	148	48	equipment	equipment	NOUN
ftr-404	148	49	investment	investment	NOUN
ftr-404	148	50	,	,	PUNCT
ftr-404	148	51	may	may	AUX
ftr-404	148	52	be	be	AUX
ftr-404	148	53	developed	develop	VERB
ftr-404	148	54	principally	principally	ADV
ftr-404	148	55	and	and	CCONJ
ftr-404	148	56	deliberately	deliberately	ADV
ftr-404	148	57	,	,	PUNCT
ftr-404	148	58	rather	rather	ADV
ftr-404	148	59	than	than	ADP
ftr-404	148	60	politically	politically	ADV
ftr-404	148	61	and	and	CCONJ
ftr-404	148	62	hastily	hastily	ADV
ftr-404	148	63	,	,	PUNCT
ftr-404	148	64	over	over	ADP
ftr-404	148	65	the	the	DET
ftr-404	148	66	next	next	ADJ
ftr-404	148	67	few	few	ADJ
ftr-404	148	68	years	year	NOUN
ftr-404	148	69	.	.	PUNCT
ftr-404	149	1	ideally	ideally	ADV
ftr-404	149	2	,	,	PUNCT
ftr-404	149	3	this	this	DET
ftr-404	149	4	process	process	NOUN
ftr-404	149	5	could	could	AUX
ftr-404	149	6	also	also	ADV
ftr-404	149	7	help	help	VERB
ftr-404	149	8	to	to	PART
ftr-404	149	9	develop	develop	VERB
ftr-404	149	10	a	a	DET
ftr-404	149	11	more	more	ADV
ftr-404	149	12	comprehensive	comprehensive	ADJ
ftr-404	149	13	and	and	CCONJ
ftr-404	149	14	coherent	coherent	ADJ
ftr-404	149	15	overall	overall	ADJ
ftr-404	149	16	u.s	u.s	PROPN
ftr-404	149	17	.	.	PROPN
ftr-404	149	18	tax	tax	NOUN
ftr-404	149	19	policy	policy	NOUN
ftr-404	149	20	during	during	ADP
ftr-404	149	21	the	the	DET
ftr-404	149	22	current	current	ADJ
ftr-404	149	23	decade	decade	NOUN
ftr-404	149	24	.	.	PUNCT
ftr-404	150	1	my	my	PRON
ftr-404	150	2	goal	goal	NOUN
ftr-404	150	3	is	be	AUX
ftr-404	150	4	to	to	PART
ftr-404	150	5	enable	enable	VERB
ftr-404	150	6	decision	decision	NOUN
ftr-404	150	7	makers	maker	NOUN
ftr-404	150	8	to	to	PART
ftr-404	150	9	either	either	CCONJ
ftr-404	150	10	move	move	VERB
ftr-404	150	11	forward	forward	ADV
ftr-404	150	12	to	to	ADP
ftr-404	150	13	a	a	DET
ftr-404	150	14	consumption	consumption	NOUN
ftr-404	150	15	tax	tax	NOUN
ftr-404	150	16	or	or	CCONJ
ftr-404	150	17	backward	backward	ADJ
ftr-404	150	18	to	to	ADP
ftr-404	150	19	a	a	DET
ftr-404	150	20	better	well	ADV
ftr-404	150	21	designed	design	VERB
ftr-404	150	22	income	income	NOUN
ftr-404	150	23	tax	tax	NOUN
ftr-404	150	24	base	base	NOUN
ftr-404	150	25	,	,	PUNCT
ftr-404	150	26	without	without	ADP
ftr-404	150	27	losing17	losing17	NOUN
ftr-404	150	28	unnecessary	unnecessary	ADJ
ftr-404	150	29	revenue	revenue	NOUN
ftr-404	150	30	relative	relative	ADJ
ftr-404	150	31	to	to	ADP
ftr-404	150	32	existing	exist	VERB
ftr-404	150	33	law	law	NOUN
ftr-404	150	34	,	,	PUNCT
ftr-404	150	35	and	and	CCONJ
ftr-404	150	36	without	without	ADP
ftr-404	150	37	introducing	introduce	VERB
ftr-404	150	38	unnecessary	unnecessary	ADJ
ftr-404	150	39	and	and	CCONJ
ftr-404	150	40	unproductive	unproductive	ADJ
ftr-404	150	41	complexity	complexity	NOUN
ftr-404	150	42	into	into	ADP
ftr-404	150	43	the	the	DET
ftr-404	150	44	u.s	u.s	PROPN
ftr-404	150	45	.	.	PROPN
ftr-404	150	46	tax	tax	NOUN
ftr-404	150	47	system	system	NOUN
ftr-404	150	48	during	during	ADP
ftr-404	150	49	this	this	DET
ftr-404	150	50	critical	critical	ADJ
ftr-404	150	51	period	period	NOUN
ftr-404	150	52	of	of	ADP
ftr-404	150	53	tax	tax	NOUN
ftr-404	150	54	reform	reform	NOUN
ftr-404	150	55	transition	transition	NOUN
ftr-404	150	56	.	.	PUNCT
ftr-404	151	1	2006	2006	NUM
ftr-404	151	2	]	]	PUNCT
ftr-404	151	3	capital	capital	NOUN
ftr-404	151	4	equipment	equipment	NOUN
ftr-404	151	5	expensing	expense	VERB
ftr-404	151	6	221	221	NUM
ftr-404	151	7	18	18	NUM
ftr-404	151	8	.	.	PUNCT
ftr-404	152	1	economic	economic	ADJ
ftr-404	152	2	depreciation	depreciation	NOUN
ftr-404	152	3	in	in	ADP
ftr-404	152	4	theory	theory	NOUN
ftr-404	152	5	satisfies	satisfy	VERB
ftr-404	152	6	this	this	DET
ftr-404	152	7	criterion	criterion	NOUN
ftr-404	152	8	.	.	PUNCT
ftr-404	153	1	the	the	DET
ftr-404	153	2	vestigial	vestigial	NOUN
ftr-404	153	3	acrs	acrs	X
ftr-404	153	4	cost	cost	NOUN
ftr-404	153	5	recovery	recovery	NOUN
ftr-404	153	6	method	method	NOUN
ftr-404	153	7	also	also	ADV
ftr-404	153	8	satisfies	satisfy	VERB
ftr-404	153	9	this	this	DET
ftr-404	153	10	condition	condition	NOUN
ftr-404	153	11	under	under	ADP
ftr-404	153	12	some	some	DET
ftr-404	153	13	circumstances	circumstance	NOUN
ftr-404	153	14	.	.	PUNCT
ftr-404	154	1	see	see	VERB
ftr-404	154	2	terry	terry	PROPN
ftr-404	154	3	,	,	PUNCT
ftr-404	154	4	supra	supra	PROPN
ftr-404	154	5	note	note	NOUN
ftr-404	154	6	1	1	NUM
ftr-404	154	7	,	,	PUNCT
ftr-404	154	8	at	at	ADP
ftr-404	154	9	504	504	NUM
ftr-404	154	10	-	-	SYM
ftr-404	154	11	06	06	NUM
ftr-404	154	12	.	.	PUNCT
ftr-404	154	13	19	19	NUM
ftr-404	154	14	.	.	PUNCT
ftr-404	155	1	theoretical	theoretical	ADJ
ftr-404	155	2	instantaneous	instantaneous	ADJ
ftr-404	155	3	expensing	expensing	NOUN
ftr-404	155	4	.	.	PUNCT
ftr-404	156	1	see	see	VERB
ftr-404	156	2	discussion	discussion	NOUN
ftr-404	156	3	in	in	ADP
ftr-404	156	4	terry	terry	PROPN
ftr-404	156	5	,	,	PUNCT
ftr-404	156	6	supra	supra	PROPN
ftr-404	156	7	note	note	NOUN
ftr-404	156	8	1	1	NUM
ftr-404	156	9	,	,	PUNCT
ftr-404	156	10	at	at	ADP
ftr-404	156	11	506	506	NUM
ftr-404	156	12	.	.	PUNCT
ftr-404	156	13	20	20	NUM
ftr-404	156	14	.	.	PUNCT
ftr-404	157	1	full	full	ADJ
ftr-404	157	2	and	and	CCONJ
ftr-404	157	3	partial	partial	ADJ
ftr-404	157	4	expensing	expensing	NOUN
ftr-404	157	5	.	.	PUNCT
ftr-404	158	1	part	part	NOUN
ftr-404	158	2	ii	ii	PROPN
ftr-404	158	3	of	of	ADP
ftr-404	158	4	this	this	DET
ftr-404	158	5	article	article	NOUN
ftr-404	158	6	defines	define	VERB
ftr-404	158	7	and	and	CCONJ
ftr-404	158	8	illuminates	illuminate	VERB
ftr-404	158	9	the	the	DET
ftr-404	158	10	basic	basic	ADJ
ftr-404	158	11	underlying	underlying	ADJ
ftr-404	158	12	structural	structural	ADJ
ftr-404	158	13	framework	framework	NOUN
ftr-404	158	14	and	and	CCONJ
ftr-404	158	15	principles	principle	NOUN
ftr-404	158	16	of	of	ADP
ftr-404	158	17	our	our	PRON
ftr-404	158	18	traditional	traditional	ADJ
ftr-404	158	19	u.s	u.s	PROPN
ftr-404	158	20	.	.	PROPN
ftr-404	158	21	tax	tax	NOUN
ftr-404	158	22	base	base	NOUN
ftr-404	158	23	that	that	PRON
ftr-404	158	24	relate	relate	VERB
ftr-404	158	25	to	to	ADP
ftr-404	158	26	equipment	equipment	NOUN
ftr-404	158	27	expensing	expensing	NOUN
ftr-404	158	28	and	and	CCONJ
ftr-404	158	29	other	other	ADJ
ftr-404	158	30	cost	cost	NOUN
ftr-404	158	31	recovery	recovery	NOUN
ftr-404	158	32	schemes	scheme	NOUN
ftr-404	158	33	.	.	PUNCT
ftr-404	159	1	those	those	DET
ftr-404	159	2	principles	principle	NOUN
ftr-404	159	3	are	be	AUX
ftr-404	159	4	realization	realization	NOUN
ftr-404	159	5	,	,	PUNCT
ftr-404	159	6	basis	basis	NOUN
ftr-404	159	7	,	,	PUNCT
ftr-404	159	8	and	and	CCONJ
ftr-404	159	9	capital	capital	NOUN
ftr-404	159	10	cost	cost	NOUN
ftr-404	159	11	recovery	recovery	NOUN
ftr-404	159	12	.	.	PUNCT
ftr-404	160	1	this	this	DET
ftr-404	160	2	part	part	NOUN
ftr-404	160	3	concludes	conclude	VERB
ftr-404	160	4	that	that	SCONJ
ftr-404	160	5	realization	realization	NOUN
ftr-404	160	6	necessitates	necessitate	VERB
ftr-404	160	7	capitalization	capitalization	NOUN
ftr-404	160	8	,	,	PUNCT
ftr-404	160	9	capitalization	capitalization	NOUN
ftr-404	160	10	requires	require	VERB
ftr-404	160	11	capital	capital	NOUN
ftr-404	160	12	recovery	recovery	NOUN
ftr-404	160	13	,	,	PUNCT
ftr-404	160	14	and	and	CCONJ
ftr-404	160	15	capital	capital	NOUN
ftr-404	160	16	recovery	recovery	NOUN
ftr-404	160	17	should	should	AUX
ftr-404	160	18	always	always	ADV
ftr-404	160	19	and	and	CCONJ
ftr-404	160	20	only	only	ADV
ftr-404	160	21	consist	consist	VERB
ftr-404	160	22	solely	solely	ADV
ftr-404	160	23	of	of	ADP
ftr-404	160	24	capital	capital	NOUN
ftr-404	160	25	available	available	ADJ
ftr-404	160	26	for	for	ADP
ftr-404	160	27	recovery	recovery	NOUN
ftr-404	160	28	at	at	ADP
ftr-404	160	29	the	the	DET
ftr-404	160	30	time	time	NOUN
ftr-404	160	31	of	of	ADP
ftr-404	160	32	investment	investment	NOUN
ftr-404	160	33	.	.	PUNCT
ftr-404	161	1	because	because	SCONJ
ftr-404	161	2	the	the	DET
ftr-404	161	3	current	current	ADJ
ftr-404	161	4	cost	cost	NOUN
ftr-404	161	5	recovery	recovery	NOUN
ftr-404	161	6	methods	method	NOUN
ftr-404	161	7	within	within	ADP
ftr-404	161	8	the	the	DET
ftr-404	161	9	u.s	u.s	PROPN
ftr-404	161	10	.	.	PROPN
ftr-404	161	11	tax	tax	NOUN
ftr-404	161	12	base	base	NOUN
ftr-404	161	13	today	today	NOUN
ftr-404	161	14	function	function	NOUN
ftr-404	161	15	as	as	ADP
ftr-404	161	16	agents	agent	NOUN
ftr-404	161	17	of	of	ADP
ftr-404	161	18	both	both	PRON
ftr-404	161	19	capital	capital	NOUN
ftr-404	161	20	cost	cost	NOUN
ftr-404	161	21	recovery	recovery	NOUN
ftr-404	161	22	and	and	CCONJ
ftr-404	161	23	capital	capital	NOUN
ftr-404	161	24	creation	creation	NOUN
ftr-404	161	25	,	,	PUNCT
ftr-404	161	26	part	part	NOUN
ftr-404	161	27	iii	iii	NOUN
ftr-404	161	28	of	of	ADP
ftr-404	161	29	this	this	DET
ftr-404	161	30	article	article	NOUN
ftr-404	161	31	explores	explore	VERB
ftr-404	161	32	this	this	DET
ftr-404	161	33	broader	broad	ADJ
ftr-404	161	34	role	role	NOUN
ftr-404	161	35	.	.	PUNCT
ftr-404	162	1	this	this	DET
ftr-404	162	2	part	part	NOUN
ftr-404	162	3	shows	show	VERB
ftr-404	162	4	that	that	SCONJ
ftr-404	162	5	u.s	u.s	PROPN
ftr-404	162	6	.	.	PROPN
ftr-404	162	7	cost	cost	NOUN
ftr-404	162	8	recovery	recovery	NOUN
ftr-404	162	9	methods	method	NOUN
ftr-404	162	10	theoretically	theoretically	ADV
ftr-404	162	11	can	can	AUX
ftr-404	162	12	run	run	VERB
ftr-404	162	13	a	a	DET
ftr-404	162	14	range	range	NOUN
ftr-404	162	15	from	from	ADP
ftr-404	162	16	cost	cost	NOUN
ftr-404	162	17	recovery	recovery	NOUN
ftr-404	162	18	methods	method	NOUN
ftr-404	162	19	that	that	PRON
ftr-404	162	20	allow	allow	VERB
ftr-404	162	21	invested	invest	VERB
ftr-404	162	22	earnings	earning	NOUN
ftr-404	162	23	to	to	PART
ftr-404	162	24	be	be	AUX
ftr-404	162	25	fully	fully	ADV
ftr-404	162	26	taxed	tax	VERB
ftr-404	162	27	,	,	PUNCT
ftr-404	162	28	to	to	ADP
ftr-404	162	29	a	a	DET
ftr-404	162	30	cost	cost	NOUN
ftr-404	162	31	recovery	recovery	NOUN
ftr-404	162	32	method18	method18	NOUN
ftr-404	162	33	which	which	PRON
ftr-404	162	34	figuratively	figuratively	ADV
ftr-404	162	35	causes	cause	VERB
ftr-404	162	36	invested	invest	VERB
ftr-404	162	37	earnings	earning	NOUN
ftr-404	162	38	to	to	PART
ftr-404	162	39	be	be	AUX
ftr-404	162	40	exempt	exempt	ADJ
ftr-404	162	41	from	from	ADP
ftr-404	162	42	taxation	taxation	NOUN
ftr-404	162	43	.	.	PUNCT
ftr-404	163	1	not19	not19	ADJ
ftr-404	163	2	surprisingly	surprisingly	ADV
ftr-404	163	3	,	,	PUNCT
ftr-404	163	4	those	those	DET
ftr-404	163	5	cost	cost	NOUN
ftr-404	163	6	recovery	recovery	NOUN
ftr-404	163	7	methods	method	NOUN
ftr-404	163	8	which	which	PRON
ftr-404	163	9	produce	produce	VERB
ftr-404	163	10	no	no	DET
ftr-404	163	11	loss	loss	NOUN
ftr-404	163	12	-	-	PUNCT
ftr-404	163	13	offset	offset	NOUN
ftr-404	163	14	against	against	ADP
ftr-404	163	15	invested	invest	VERB
ftr-404	163	16	earnings	earning	NOUN
ftr-404	163	17	pay	pay	VERB
ftr-404	163	18	the	the	DET
ftr-404	163	19	highest	high	ADJ
ftr-404	163	20	amount	amount	NOUN
ftr-404	163	21	of	of	ADP
ftr-404	163	22	tax	tax	NOUN
ftr-404	163	23	and	and	CCONJ
ftr-404	163	24	form	form	VERB
ftr-404	163	25	the	the	DET
ftr-404	163	26	least	least	ADJ
ftr-404	163	27	amount	amount	NOUN
ftr-404	163	28	of	of	ADP
ftr-404	163	29	after	after	ADP
ftr-404	163	30	-	-	PUNCT
ftr-404	163	31	tax	tax	NOUN
ftr-404	163	32	capital	capital	NOUN
ftr-404	163	33	of	of	ADP
ftr-404	163	34	any	any	DET
ftr-404	163	35	cost	cost	NOUN
ftr-404	163	36	recovery	recovery	NOUN
ftr-404	163	37	methods	method	NOUN
ftr-404	163	38	within	within	ADP
ftr-404	163	39	the	the	DET
ftr-404	163	40	u.s	u.s	PROPN
ftr-404	163	41	.	.	PROPN
ftr-404	163	42	income	income	NOUN
ftr-404	163	43	tax	tax	NOUN
ftr-404	163	44	base	base	NOUN
ftr-404	163	45	today	today	NOUN
ftr-404	163	46	.	.	PUNCT
ftr-404	164	1	conversely	conversely	ADV
ftr-404	164	2	,	,	PUNCT
ftr-404	164	3	the	the	DET
ftr-404	164	4	cost	cost	NOUN
ftr-404	164	5	recovery	recovery	NOUN
ftr-404	164	6	methods	method	NOUN
ftr-404	164	7	that	that	PRON
ftr-404	164	8	produce	produce	VERB
ftr-404	164	9	the	the	DET
ftr-404	164	10	greatest	great	ADJ
ftr-404	164	11	amounts	amount	NOUN
ftr-404	164	12	of	of	ADP
ftr-404	164	13	loss	loss	NOUN
ftr-404	164	14	-	-	PUNCT
ftr-404	164	15	offset	offset	VERB
ftr-404	164	16	pay	pay	NOUN
ftr-404	164	17	the	the	DET
ftr-404	164	18	least	least	ADJ
ftr-404	164	19	amount	amount	NOUN
ftr-404	164	20	of	of	ADP
ftr-404	164	21	tax	tax	NOUN
ftr-404	164	22	,	,	PUNCT
ftr-404	164	23	and	and	CCONJ
ftr-404	164	24	form	form	VERB
ftr-404	164	25	the	the	DET
ftr-404	164	26	greatest20	greatest20	NOUN
ftr-404	164	27	amount	amount	NOUN
ftr-404	164	28	of	of	ADP
ftr-404	164	29	after	after	ADP
ftr-404	164	30	-	-	PUNCT
ftr-404	164	31	tax	tax	NOUN
ftr-404	164	32	capital	capital	NOUN
ftr-404	164	33	.	.	PUNCT
ftr-404	165	1	part	part	NOUN
ftr-404	165	2	iv	iv	NOUN
ftr-404	165	3	of	of	ADP
ftr-404	165	4	the	the	DET
ftr-404	165	5	article	article	NOUN
ftr-404	165	6	explores	explore	VERB
ftr-404	165	7	the	the	DET
ftr-404	165	8	structural	structural	ADJ
ftr-404	165	9	capital	capital	NOUN
ftr-404	165	10	creation	creation	NOUN
ftr-404	165	11	,	,	PUNCT
ftr-404	165	12	capital	capital	NOUN
ftr-404	165	13	formation	formation	NOUN
ftr-404	165	14	and	and	CCONJ
ftr-404	165	15	capital	capital	NOUN
ftr-404	165	16	cost	cost	NOUN
ftr-404	165	17	recovery	recovery	NOUN
ftr-404	165	18	issues	issue	NOUN
ftr-404	165	19	created	create	VERB
ftr-404	165	20	by	by	ADP
ftr-404	165	21	the	the	DET
ftr-404	165	22	current	current	ADJ
ftr-404	165	23	u.s	u.s	PROPN
ftr-404	165	24	.	.	PROPN
ftr-404	165	25	equipment	equipment	NOUN
ftr-404	165	26	expensing	expense	VERB
ftr-404	165	27	schemes	scheme	NOUN
ftr-404	165	28	in	in	ADP
ftr-404	165	29	effect	effect	NOUN
ftr-404	165	30	today	today	NOUN
ftr-404	165	31	.	.	PUNCT
ftr-404	166	1	this	this	DET
ftr-404	166	2	analysis	analysis	NOUN
ftr-404	166	3	shows	show	VERB
ftr-404	166	4	that	that	SCONJ
ftr-404	166	5	none	none	NOUN
ftr-404	166	6	of	of	ADP
ftr-404	166	7	these	these	DET
ftr-404	166	8	schemes	scheme	NOUN
ftr-404	166	9	succeed	succeed	VERB
ftr-404	166	10	in	in	ADP
ftr-404	166	11	limiting	limit	VERB
ftr-404	166	12	expensing	expense	VERB
ftr-404	166	13	deductions	deduction	NOUN
ftr-404	166	14	to	to	PART
ftr-404	166	15	available	available	VERB
ftr-404	166	16	tax	tax	NOUN
ftr-404	166	17	capital	capital	NOUN
ftr-404	166	18	,	,	PUNCT
ftr-404	166	19	and	and	CCONJ
ftr-404	166	20	none	none	NOUN
ftr-404	166	21	succeed	succeed	VERB
ftr-404	166	22	in	in	ADP
ftr-404	166	23	not	not	PART
ftr-404	166	24	allowing	allow	VERB
ftr-404	166	25	pre	pre	ADJ
ftr-404	166	26	-	-	ADJ
ftr-404	166	27	tax	tax	ADJ
ftr-404	166	28	earnings	earning	NOUN
ftr-404	166	29	to	to	PART
ftr-404	166	30	be	be	AUX
ftr-404	166	31	offset	offset	VERB
ftr-404	166	32	by	by	ADP
ftr-404	166	33	expensing	expense	VERB
ftr-404	166	34	deductions	deduction	NOUN
ftr-404	166	35	.	.	PUNCT
ftr-404	167	1	existing	exist	VERB
ftr-404	167	2	equipment	equipment	NOUN
ftr-404	167	3	expensing	expense	VERB
ftr-404	167	4	methods	method	NOUN
ftr-404	167	5	in	in	ADP
ftr-404	167	6	the	the	DET
ftr-404	167	7	u.s	u.s	PROPN
ftr-404	167	8	.	.	PROPN
ftr-404	167	9	either	either	CCONJ
ftr-404	167	10	deny	deny	VERB
ftr-404	167	11	immediate	immediate	ADJ
ftr-404	167	12	recovery	recovery	NOUN
ftr-404	167	13	of	of	ADP
ftr-404	167	14	invested	invest	VERB
ftr-404	167	15	capital	capital	NOUN
ftr-404	167	16	(	(	PUNCT
ftr-404	167	17	under	under	ADV
ftr-404	167	18	-	-	PUNCT
ftr-404	167	19	expensing	expensing	NOUN
ftr-404	167	20	)	)	PUNCT
ftr-404	167	21	or	or	CCONJ
ftr-404	167	22	allow	allow	VERB
ftr-404	167	23	immediate	immediate	ADJ
ftr-404	167	24	recovery	recovery	NOUN
ftr-404	167	25	of	of	ADP
ftr-404	167	26	untaxed	untaxed	ADJ
ftr-404	167	27	earnings	earning	NOUN
ftr-404	167	28	(	(	PUNCT
ftr-404	167	29	over	over	ADV
ftr-404	167	30	-	-	PUNCT
ftr-404	167	31	expensing	expensing	NOUN
ftr-404	167	32	)	)	PUNCT
ftr-404	167	33	.	.	PUNCT
ftr-404	168	1	the	the	DET
ftr-404	168	2	technical	technical	ADJ
ftr-404	168	3	problem	problem	NOUN
ftr-404	168	4	is	be	AUX
ftr-404	168	5	that	that	SCONJ
ftr-404	168	6	,	,	PUNCT
ftr-404	168	7	when	when	SCONJ
ftr-404	168	8	expensing	expense	VERB
ftr-404	168	9	is	be	AUX
ftr-404	168	10	limited	limit	VERB
ftr-404	168	11	to	to	ADP
ftr-404	168	12	dollar	dollar	NOUN
ftr-404	168	13	amounts	amount	NOUN
ftr-404	168	14	or	or	CCONJ
ftr-404	168	15	percentages	percentage	NOUN
ftr-404	168	16	of	of	ADP
ftr-404	168	17	investment	investment	NOUN
ftr-404	168	18	in	in	ADP
ftr-404	168	19	equipment	equipment	NOUN
ftr-404	168	20	,	,	PUNCT
ftr-404	168	21	both	both	CCONJ
ftr-404	168	22	under	under	ADV
ftr-404	168	23	-	-	PUNCT
ftr-404	168	24	expensing	expense	VERB
ftr-404	168	25	and	and	CCONJ
ftr-404	168	26	over	over	ADP
ftr-404	168	27	-	-	PUNCT
ftr-404	168	28	expensing	expense	VERB
ftr-404	168	29	can	can	NOUN
ftr-404	168	30	,	,	PUNCT
ftr-404	168	31	and	and	CCONJ
ftr-404	168	32	most	most	ADV
ftr-404	168	33	likely	likely	ADJ
ftr-404	168	34	,	,	PUNCT
ftr-404	168	35	will	will	AUX
ftr-404	168	36	occur	occur	VERB
ftr-404	168	37	.	.	PUNCT
ftr-404	169	1	thus	thus	ADV
ftr-404	169	2	,	,	PUNCT
ftr-404	169	3	the	the	DET
ftr-404	169	4	underlying	underlie	VERB
ftr-404	169	5	tax	tax	NOUN
ftr-404	169	6	base	base	NOUN
ftr-404	169	7	structural	structural	ADJ
ftr-404	169	8	problem	problem	NOUN
ftr-404	169	9	is	be	AUX
ftr-404	169	10	two	two	NUM
ftr-404	169	11	-	-	NUM
ftr-404	169	12	fold	fold	ADJ
ftr-404	169	13	.	.	PUNCT
ftr-404	170	1	first	first	ADV
ftr-404	170	2	,	,	PUNCT
ftr-404	170	3	tax	tax	NOUN
ftr-404	170	4	capital	capital	NOUN
ftr-404	170	5	creation	creation	NOUN
ftr-404	170	6	is	be	AUX
ftr-404	170	7	not	not	PART
ftr-404	170	8	measured	measure	VERB
ftr-404	170	9	or	or	CCONJ
ftr-404	170	10	accounted	account	VERB
ftr-404	170	11	for	for	ADP
ftr-404	170	12	under	under	ADP
ftr-404	170	13	any	any	DET
ftr-404	170	14	existing	exist	VERB
ftr-404	170	15	expensing	expensing	NOUN
ftr-404	170	16	method	method	NOUN
ftr-404	170	17	.	.	PUNCT
ftr-404	171	1	second	second	ADJ
ftr-404	171	2	,	,	PUNCT
ftr-404	171	3	no	no	DET
ftr-404	171	4	current	current	ADJ
ftr-404	171	5	expensing	expense	VERB
ftr-404	171	6	methods	method	NOUN
ftr-404	171	7	are	be	AUX
ftr-404	171	8	structured	structure	VERB
ftr-404	171	9	to	to	PART
ftr-404	171	10	relate	relate	VERB
ftr-404	171	11	expensing	expense	VERB
ftr-404	171	12	deductions	deduction	NOUN
ftr-404	171	13	to	to	PART
ftr-404	171	14	tax	tax	NOUN
ftr-404	171	15	capital	capital	NOUN
ftr-404	171	16	creation	creation	NOUN
ftr-404	171	17	and	and	CCONJ
ftr-404	171	18	availability	availability	NOUN
ftr-404	171	19	.	.	PUNCT
ftr-404	172	1	only	only	ADV
ftr-404	172	2	when	when	SCONJ
ftr-404	172	3	such	such	ADJ
ftr-404	172	4	accounting	accounting	NOUN
ftr-404	172	5	and	and	CCONJ
ftr-404	172	6	matching	matching	NOUN
ftr-404	172	7	is	be	AUX
ftr-404	172	8	structurally	structurally	ADV
ftr-404	172	9	assured	assure	VERB
ftr-404	172	10	globally	globally	ADV
ftr-404	172	11	within	within	ADP
ftr-404	172	12	our	our	PRON
ftr-404	172	13	subsidiary	subsidiary	NOUN
ftr-404	172	14	business	business	NOUN
ftr-404	172	15	income	income	NOUN
ftr-404	172	16	tax	tax	NOUN
ftr-404	172	17	base	base	NOUN
ftr-404	172	18	,	,	PUNCT
ftr-404	172	19	will	will	AUX
ftr-404	172	20	any	any	DET
ftr-404	172	21	form	form	NOUN
ftr-404	172	22	of	of	ADP
ftr-404	172	23	equipment	equipment	NOUN
ftr-404	172	24	expensing	expense	VERB
ftr-404	172	25	properly	properly	ADV
ftr-404	172	26	reflect	reflect	VERB
ftr-404	172	27	the	the	DET
ftr-404	172	28	normative	normative	ADJ
ftr-404	172	29	structure	structure	NOUN
ftr-404	172	30	and	and	CCONJ
ftr-404	172	31	dynamics	dynamic	NOUN
ftr-404	172	32	of	of	ADP
ftr-404	172	33	our	our	PRON
ftr-404	172	34	hybrid	hybrid	NOUN
ftr-404	172	35	,	,	PUNCT
ftr-404	172	36	transitory	transitory	ADJ
ftr-404	172	37	,	,	PUNCT
ftr-404	172	38	realization	realization	NOUN
ftr-404	172	39	-	-	PUNCT
ftr-404	172	40	based	base	VERB
ftr-404	172	41	income	income	NOUN
ftr-404	172	42	tax	tax	NOUN
ftr-404	172	43	.	.	PUNCT
ftr-404	173	1	my	my	PRON
ftr-404	173	2	proposed	propose	VERB
ftr-404	173	3	solution	solution	NOUN
ftr-404	173	4	is	be	AUX
ftr-404	173	5	to	to	PART
ftr-404	173	6	carve	carve	VERB
ftr-404	173	7	out	out	ADP
ftr-404	173	8	a	a	DET
ftr-404	173	9	business	business	NOUN
ftr-404	173	10	222	222	NUM
ftr-404	173	11	florida	florida	PROPN
ftr-404	173	12	tax	tax	NOUN
ftr-404	173	13	review	review	NOUN
ftr-404	173	14	[	[	X
ftr-404	173	15	vol.7:4	vol.7:4	NOUN
ftr-404	173	16	income	income	NOUN
ftr-404	173	17	sub	sub	NOUN
ftr-404	173	18	-	-	NOUN
ftr-404	173	19	rbit	rbit	NOUN
ftr-404	173	20	for	for	ADP
ftr-404	173	21	equipment	equipment	NOUN
ftr-404	173	22	investment	investment	NOUN
ftr-404	173	23	,	,	PUNCT
ftr-404	173	24	and	and	CCONJ
ftr-404	173	25	apply	apply	VERB
ftr-404	173	26	to	to	ADP
ftr-404	173	27	it	it	PRON
ftr-404	173	28	the	the	DET
ftr-404	173	29	complementary	complementary	ADJ
ftr-404	173	30	principles	principle	NOUN
ftr-404	173	31	of	of	ADP
ftr-404	173	32	:	:	PUNCT
ftr-404	173	33	1	1	X
ftr-404	173	34	)	)	PUNCT
ftr-404	173	35	tracking	track	VERB
ftr-404	173	36	tax	tax	NOUN
ftr-404	173	37	capital	capital	NOUN
ftr-404	173	38	creation	creation	NOUN
ftr-404	173	39	,	,	PUNCT
ftr-404	173	40	and	and	CCONJ
ftr-404	173	41	2	2	X
ftr-404	173	42	)	)	PUNCT
ftr-404	173	43	both	both	PRON
ftr-404	173	44	allowing	allow	VERB
ftr-404	173	45	and	and	CCONJ
ftr-404	173	46	requiring	require	VERB
ftr-404	173	47	tax	tax	NOUN
ftr-404	173	48	capital	capital	NOUN
ftr-404	173	49	,	,	PUNCT
ftr-404	173	50	and	and	CCONJ
ftr-404	173	51	only	only	ADV
ftr-404	173	52	tax	tax	NOUN
ftr-404	173	53	capital	capital	NOUN
ftr-404	173	54	,	,	PUNCT
ftr-404	173	55	to	to	PART
ftr-404	173	56	be	be	AUX
ftr-404	173	57	recovered	recover	VERB
ftr-404	173	58	taxfree	taxfree	NOUN
ftr-404	173	59	completely	completely	ADV
ftr-404	173	60	and	and	CCONJ
ftr-404	173	61	immediately	immediately	ADV
ftr-404	173	62	through	through	ADP
ftr-404	173	63	cee	cee	PROPN
ftr-404	173	64	.	.	PUNCT
ftr-404	174	1	part	part	NOUN
ftr-404	174	2	v	v	NOUN
ftr-404	174	3	of	of	ADP
ftr-404	174	4	the	the	DET
ftr-404	174	5	article	article	NOUN
ftr-404	174	6	develops	develop	VERB
ftr-404	174	7	a	a	DET
ftr-404	174	8	preliminary	preliminary	ADJ
ftr-404	174	9	proposal	proposal	NOUN
ftr-404	174	10	for	for	ADP
ftr-404	174	11	implementing	implement	VERB
ftr-404	174	12	normative	normative	ADJ
ftr-404	174	13	capital	capital	NOUN
ftr-404	174	14	creation	creation	NOUN
ftr-404	174	15	,	,	PUNCT
ftr-404	174	16	capital	capital	NOUN
ftr-404	174	17	equipment	equipment	NOUN
ftr-404	174	18	expensing	expensing	NOUN
ftr-404	174	19	,	,	PUNCT
ftr-404	174	20	and	and	CCONJ
ftr-404	174	21	capital	capital	NOUN
ftr-404	174	22	formation	formation	NOUN
ftr-404	174	23	within	within	ADP
ftr-404	174	24	our	our	PRON
ftr-404	174	25	current	current	ADJ
ftr-404	174	26	transitional	transitional	ADJ
ftr-404	174	27	rbit	rbit	NOUN
ftr-404	174	28	base	base	NOUN
ftr-404	174	29	.	.	PUNCT
ftr-404	175	1	this	this	DET
ftr-404	175	2	proposal	proposal	NOUN
ftr-404	175	3	describes	describe	VERB
ftr-404	175	4	a	a	DET
ftr-404	175	5	way	way	NOUN
ftr-404	175	6	to	to	PART
ftr-404	175	7	measure	measure	VERB
ftr-404	175	8	and	and	CCONJ
ftr-404	175	9	compare	compare	VERB
ftr-404	175	10	the	the	DET
ftr-404	175	11	concurrent	concurrent	ADJ
ftr-404	175	12	tracks	track	NOUN
ftr-404	175	13	of	of	ADP
ftr-404	175	14	tax	tax	NOUN
ftr-404	175	15	capital	capital	NOUN
ftr-404	175	16	creation	creation	NOUN
ftr-404	175	17	and	and	CCONJ
ftr-404	175	18	equipment	equipment	NOUN
ftr-404	175	19	investment	investment	NOUN
ftr-404	175	20	on	on	ADP
ftr-404	175	21	an	an	DET
ftr-404	175	22	annual	annual	ADJ
ftr-404	175	23	basis	basis	NOUN
ftr-404	175	24	.	.	PUNCT
ftr-404	176	1	aggregate	aggregate	ADJ
ftr-404	176	2	equipment	equipment	NOUN
ftr-404	176	3	investment	investment	NOUN
ftr-404	176	4	for	for	ADP
ftr-404	176	5	a	a	DET
ftr-404	176	6	given	give	VERB
ftr-404	176	7	taxable	taxable	ADJ
ftr-404	176	8	year	year	NOUN
ftr-404	176	9	is	be	AUX
ftr-404	176	10	allowed	allow	VERB
ftr-404	176	11	to	to	PART
ftr-404	176	12	be	be	AUX
ftr-404	176	13	expensed	expense	VERB
ftr-404	176	14	to	to	ADP
ftr-404	176	15	the	the	DET
ftr-404	176	16	extent	extent	NOUN
ftr-404	176	17	that	that	SCONJ
ftr-404	176	18	sufficient	sufficient	ADJ
ftr-404	176	19	tax	tax	NOUN
ftr-404	176	20	capital	capital	NOUN
ftr-404	176	21	creation	creation	NOUN
ftr-404	176	22	has	have	AUX
ftr-404	176	23	been	be	AUX
ftr-404	176	24	generated	generate	VERB
ftr-404	176	25	to	to	PART
ftr-404	176	26	support	support	VERB
ftr-404	176	27	the	the	DET
ftr-404	176	28	cee	cee	NOUN
ftr-404	176	29	deduction	deduction	NOUN
ftr-404	176	30	during	during	ADP
ftr-404	176	31	that	that	DET
ftr-404	176	32	taxable	taxable	ADJ
ftr-404	176	33	year	year	NOUN
ftr-404	176	34	.	.	PUNCT
ftr-404	177	1	it	it	PRON
ftr-404	177	2	then	then	ADV
ftr-404	177	3	describes	describe	VERB
ftr-404	177	4	a	a	DET
ftr-404	177	5	way	way	NOUN
ftr-404	177	6	to	to	PART
ftr-404	177	7	measure	measure	VERB
ftr-404	177	8	and	and	CCONJ
ftr-404	177	9	carry	carry	VERB
ftr-404	177	10	over	over	ADP
ftr-404	177	11	excess	excess	ADJ
ftr-404	177	12	capital	capital	NOUN
ftr-404	177	13	creation	creation	NOUN
ftr-404	177	14	and	and	CCONJ
ftr-404	177	15	investment	investment	NOUN
ftr-404	177	16	concurrently	concurrently	ADV
ftr-404	177	17	,	,	PUNCT
ftr-404	177	18	in	in	ADP
ftr-404	177	19	separate	separate	ADJ
ftr-404	177	20	tracks	track	NOUN
ftr-404	177	21	,	,	PUNCT
ftr-404	177	22	to	to	ADP
ftr-404	177	23	succeeding	succeed	VERB
ftr-404	177	24	taxable	taxable	ADJ
ftr-404	177	25	years	year	NOUN
ftr-404	177	26	,	,	PUNCT
ftr-404	177	27	so	so	SCONJ
ftr-404	177	28	that	that	SCONJ
ftr-404	177	29	they	they	PRON
ftr-404	177	30	may	may	AUX
ftr-404	177	31	be	be	AUX
ftr-404	177	32	added	add	VERB
ftr-404	177	33	to	to	ADP
ftr-404	177	34	new	new	ADJ
ftr-404	177	35	capital	capital	NOUN
ftr-404	177	36	creation	creation	NOUN
ftr-404	177	37	and	and	CCONJ
ftr-404	177	38	equipment	equipment	NOUN
ftr-404	177	39	investment	investment	NOUN
ftr-404	177	40	that	that	PRON
ftr-404	177	41	occurs	occur	VERB
ftr-404	177	42	in	in	ADP
ftr-404	177	43	those	those	PRON
ftr-404	177	44	succeeding	succeed	VERB
ftr-404	177	45	taxable	taxable	ADJ
ftr-404	177	46	years	year	NOUN
ftr-404	177	47	.	.	PUNCT
ftr-404	178	1	annually	annually	ADV
ftr-404	178	2	,	,	PUNCT
ftr-404	178	3	investment	investment	NOUN
ftr-404	178	4	in	in	ADP
ftr-404	178	5	equipment	equipment	NOUN
ftr-404	178	6	would	would	AUX
ftr-404	178	7	be	be	AUX
ftr-404	178	8	allowed	allow	VERB
ftr-404	178	9	to	to	PART
ftr-404	178	10	be	be	AUX
ftr-404	178	11	expensed	expense	VERB
ftr-404	178	12	to	to	ADP
ftr-404	178	13	the	the	DET
ftr-404	178	14	extent	extent	NOUN
ftr-404	178	15	excess	excess	ADJ
ftr-404	178	16	tax	tax	NOUN
ftr-404	178	17	capital	capital	NOUN
ftr-404	178	18	creation	creation	NOUN
ftr-404	178	19	has	have	AUX
ftr-404	178	20	occurred	occur	VERB
ftr-404	178	21	previous	previous	ADJ
ftr-404	178	22	to	to	ADP
ftr-404	178	23	that	that	DET
ftr-404	178	24	taxable	taxable	ADJ
ftr-404	178	25	year	year	NOUN
ftr-404	178	26	of	of	ADP
ftr-404	178	27	investment	investment	NOUN
ftr-404	178	28	,	,	PUNCT
ftr-404	178	29	as	as	ADV
ftr-404	178	30	well	well	ADV
ftr-404	178	31	as	as	ADP
ftr-404	178	32	concurrently	concurrently	ADV
ftr-404	178	33	during	during	ADP
ftr-404	178	34	the	the	DET
ftr-404	178	35	current	current	ADJ
ftr-404	178	36	taxable	taxable	ADJ
ftr-404	178	37	year	year	NOUN
ftr-404	178	38	in	in	ADP
ftr-404	178	39	which	which	PRON
ftr-404	178	40	that	that	SCONJ
ftr-404	178	41	new	new	ADJ
ftr-404	178	42	investment	investment	NOUN
ftr-404	178	43	occurs	occur	VERB
ftr-404	178	44	.	.	PUNCT
ftr-404	179	1	on	on	ADP
ftr-404	179	2	the	the	DET
ftr-404	179	3	separate	separate	ADJ
ftr-404	179	4	concurrent	concurrent	ADJ
ftr-404	179	5	track	track	NOUN
ftr-404	179	6	,	,	PUNCT
ftr-404	179	7	equipment	equipment	NOUN
ftr-404	179	8	investment	investment	NOUN
ftr-404	179	9	in	in	ADP
ftr-404	179	10	a	a	DET
ftr-404	179	11	given	give	VERB
ftr-404	179	12	taxable	taxable	ADJ
ftr-404	179	13	year	year	NOUN
ftr-404	179	14	that	that	PRON
ftr-404	179	15	exceeds	exceed	VERB
ftr-404	179	16	the	the	DET
ftr-404	179	17	amount	amount	NOUN
ftr-404	179	18	of	of	ADP
ftr-404	179	19	tax	tax	NOUN
ftr-404	179	20	capital	capital	NOUN
ftr-404	179	21	both	both	CCONJ
ftr-404	179	22	carried	carry	VERB
ftr-404	179	23	over	over	ADP
ftr-404	179	24	and	and	CCONJ
ftr-404	179	25	created	create	VERB
ftr-404	179	26	concurrently	concurrently	ADV
ftr-404	179	27	during	during	ADP
ftr-404	179	28	that	that	DET
ftr-404	179	29	taxable	taxable	ADJ
ftr-404	179	30	year	year	NOUN
ftr-404	179	31	,	,	PUNCT
ftr-404	179	32	would	would	AUX
ftr-404	179	33	be	be	AUX
ftr-404	179	34	carried	carry	VERB
ftr-404	179	35	over	over	ADP
ftr-404	179	36	to	to	ADP
ftr-404	179	37	succeeding	succeed	VERB
ftr-404	179	38	taxable	taxable	ADJ
ftr-404	179	39	years	year	NOUN
ftr-404	179	40	and	and	CCONJ
ftr-404	179	41	tested	test	VERB
ftr-404	179	42	for	for	ADP
ftr-404	179	43	immediate	immediate	ADJ
ftr-404	179	44	expensing	expensing	NOUN
ftr-404	179	45	deduction	deduction	NOUN
ftr-404	179	46	,	,	PUNCT
ftr-404	179	47	based	base	VERB
ftr-404	179	48	on	on	ADP
ftr-404	179	49	the	the	DET
ftr-404	179	50	amount	amount	NOUN
ftr-404	179	51	of	of	ADP
ftr-404	179	52	current	current	ADJ
ftr-404	179	53	and	and	CCONJ
ftr-404	179	54	cumulative	cumulative	ADJ
ftr-404	179	55	tax	tax	NOUN
ftr-404	179	56	capital	capital	NOUN
ftr-404	179	57	creation	creation	NOUN
ftr-404	179	58	that	that	PRON
ftr-404	179	59	is	be	AUX
ftr-404	179	60	available	available	ADJ
ftr-404	179	61	then	then	ADV
ftr-404	179	62	.	.	PUNCT
ftr-404	180	1	part	part	NOUN
ftr-404	180	2	vi	vi	NOUN
ftr-404	180	3	of	of	ADP
ftr-404	180	4	the	the	DET
ftr-404	180	5	article	article	NOUN
ftr-404	180	6	offers	offer	VERB
ftr-404	180	7	preliminary	preliminary	ADJ
ftr-404	180	8	observations	observation	NOUN
ftr-404	180	9	on	on	ADP
ftr-404	180	10	how	how	SCONJ
ftr-404	180	11	cee	cee	NOUN
ftr-404	180	12	can	can	AUX
ftr-404	180	13	be	be	AUX
ftr-404	180	14	implemented	implement	VERB
ftr-404	180	15	and	and	CCONJ
ftr-404	180	16	administered	administer	VERB
ftr-404	180	17	within	within	ADP
ftr-404	180	18	our	our	PRON
ftr-404	180	19	current	current	ADJ
ftr-404	180	20	tax	tax	NOUN
ftr-404	180	21	base	base	NOUN
ftr-404	180	22	.	.	PUNCT
ftr-404	181	1	it	it	PRON
ftr-404	181	2	first	first	ADV
ftr-404	181	3	looks	look	VERB
ftr-404	181	4	at	at	ADP
ftr-404	181	5	areas	area	NOUN
ftr-404	181	6	of	of	ADP
ftr-404	181	7	possible	possible	ADJ
ftr-404	181	8	administrative	administrative	ADJ
ftr-404	181	9	simplification	simplification	NOUN
ftr-404	181	10	.	.	PUNCT
ftr-404	182	1	these	these	PRON
ftr-404	182	2	include	include	VERB
ftr-404	182	3	how	how	SCONJ
ftr-404	182	4	to	to	PART
ftr-404	182	5	aggregate	aggregate	VERB
ftr-404	182	6	equipment	equipment	NOUN
ftr-404	182	7	investment	investment	NOUN
ftr-404	182	8	;	;	PUNCT
ftr-404	182	9	how	how	SCONJ
ftr-404	182	10	to	to	PART
ftr-404	182	11	compute	compute	VERB
ftr-404	182	12	tax	tax	NOUN
ftr-404	182	13	capital	capital	NOUN
ftr-404	182	14	formation	formation	NOUN
ftr-404	182	15	broadly	broadly	ADV
ftr-404	182	16	,	,	PUNCT
ftr-404	182	17	but	but	CCONJ
ftr-404	182	18	efficiently	efficiently	ADV
ftr-404	182	19	;	;	PUNCT
ftr-404	182	20	and	and	CCONJ
ftr-404	182	21	how	how	SCONJ
ftr-404	182	22	to	to	PART
ftr-404	182	23	simplify	simplify	VERB
ftr-404	182	24	record	record	NOUN
ftr-404	182	25	-	-	PUNCT
ftr-404	182	26	keeping	keeping	NOUN
ftr-404	182	27	.	.	PUNCT
ftr-404	183	1	it	it	PRON
ftr-404	183	2	also	also	ADV
ftr-404	183	3	offers	offer	VERB
ftr-404	183	4	thoughts	thought	NOUN
ftr-404	183	5	on	on	ADP
ftr-404	183	6	how	how	SCONJ
ftr-404	183	7	capital	capital	NOUN
ftr-404	183	8	equipment	equipment	NOUN
ftr-404	183	9	expensing	expensing	NOUN
ftr-404	183	10	can	can	AUX
ftr-404	183	11	simplify	simplify	VERB
ftr-404	183	12	tax	tax	NOUN
ftr-404	183	13	accounting	accounting	NOUN
ftr-404	183	14	,	,	PUNCT
ftr-404	183	15	as	as	ADV
ftr-404	183	16	well	well	ADV
ftr-404	183	17	as	as	ADP
ftr-404	183	18	reduce	reduce	VERB
ftr-404	183	19	the	the	DET
ftr-404	183	20	cost	cost	NOUN
ftr-404	183	21	of	of	ADP
ftr-404	183	22	administration	administration	NOUN
ftr-404	183	23	and	and	CCONJ
ftr-404	183	24	compliance	compliance	NOUN
ftr-404	183	25	.	.	PUNCT
ftr-404	184	1	cee	cee	NOUN
ftr-404	184	2	also	also	ADV
ftr-404	184	3	offers	offer	VERB
ftr-404	184	4	an	an	DET
ftr-404	184	5	opportunity	opportunity	NOUN
ftr-404	184	6	to	to	PART
ftr-404	184	7	simplify	simplify	VERB
ftr-404	184	8	the	the	DET
ftr-404	184	9	complex	complex	ADJ
ftr-404	184	10	area	area	NOUN
ftr-404	184	11	of	of	ADP
ftr-404	184	12	asset	asset	NOUN
ftr-404	184	13	dispositions	disposition	NOUN
ftr-404	184	14	.	.	PUNCT
ftr-404	185	1	it	it	PRON
ftr-404	185	2	should	should	AUX
ftr-404	185	3	be	be	AUX
ftr-404	185	4	possible	possible	ADJ
ftr-404	185	5	to	to	PART
ftr-404	185	6	simplify	simplify	VERB
ftr-404	185	7	,	,	PUNCT
ftr-404	185	8	if	if	SCONJ
ftr-404	185	9	not	not	PART
ftr-404	185	10	completely	completely	ADV
ftr-404	185	11	repeal	repeal	VERB
ftr-404	185	12	,	,	PUNCT
ftr-404	185	13	the	the	DET
ftr-404	185	14	provisions	provision	NOUN
ftr-404	185	15	that	that	PRON
ftr-404	185	16	deal	deal	VERB
ftr-404	185	17	with	with	ADP
ftr-404	185	18	depreciation	depreciation	NOUN
ftr-404	185	19	recapture	recapture	NOUN
ftr-404	185	20	,	,	PUNCT
ftr-404	185	21	as	as	ADV
ftr-404	185	22	well	well	ADV
ftr-404	185	23	as	as	ADP
ftr-404	185	24	gain	gain	NOUN
ftr-404	185	25	or	or	CCONJ
ftr-404	185	26	loss	loss	NOUN
ftr-404	185	27	characterization	characterization	NOUN
ftr-404	185	28	,	,	PUNCT
ftr-404	185	29	at	at	ADP
ftr-404	185	30	the	the	DET
ftr-404	185	31	time	time	NOUN
ftr-404	185	32	of	of	ADP
ftr-404	185	33	equipment	equipment	NOUN
ftr-404	185	34	asset	asset	NOUN
ftr-404	185	35	dispositions	disposition	NOUN
ftr-404	185	36	.	.	PUNCT
ftr-404	186	1	finally	finally	ADV
ftr-404	186	2	,	,	PUNCT
ftr-404	186	3	as	as	ADP
ftr-404	186	4	a	a	DET
ftr-404	186	5	preliminary	preliminary	ADJ
ftr-404	186	6	thought	thought	NOUN
ftr-404	186	7	,	,	PUNCT
ftr-404	186	8	it	it	PRON
ftr-404	186	9	might	might	AUX
ftr-404	186	10	be	be	AUX
ftr-404	186	11	possible	possible	ADJ
ftr-404	186	12	to	to	PART
ftr-404	186	13	eliminate	eliminate	VERB
ftr-404	186	14	the	the	DET
ftr-404	186	15	application	application	NOUN
ftr-404	186	16	of	of	ADP
ftr-404	186	17	the	the	DET
ftr-404	186	18	alternative	alternative	ADJ
ftr-404	186	19	minimum	minimum	ADJ
ftr-404	186	20	tax	tax	NOUN
ftr-404	186	21	to	to	ADP
ftr-404	186	22	equipment	equipment	NOUN
ftr-404	186	23	investments	investment	NOUN
ftr-404	186	24	that	that	PRON
ftr-404	186	25	are	be	AUX
ftr-404	186	26	subject	subject	ADJ
ftr-404	186	27	to	to	ADP
ftr-404	186	28	capital	capital	NOUN
ftr-404	186	29	expensing	expensing	NOUN
ftr-404	186	30	.	.	PUNCT
ftr-404	187	1	part	part	NOUN
ftr-404	187	2	vi	vi	PROPN
ftr-404	187	3	also	also	ADV
ftr-404	187	4	briefly	briefly	ADV
ftr-404	187	5	discusses	discuss	VERB
ftr-404	187	6	two	two	NUM
ftr-404	187	7	other	other	ADJ
ftr-404	187	8	areas	area	NOUN
ftr-404	187	9	of	of	ADP
ftr-404	187	10	possible	possible	ADJ
ftr-404	187	11	administrative	administrative	ADJ
ftr-404	187	12	complexity	complexity	NOUN
ftr-404	187	13	,	,	PUNCT
ftr-404	187	14	such	such	ADJ
ftr-404	187	15	as	as	ADP
ftr-404	187	16	defining	define	VERB
ftr-404	187	17	the	the	DET
ftr-404	187	18	scheduler	scheduler	NOUN
ftr-404	187	19	contours	contours	NOUN
ftr-404	187	20	of	of	ADP
ftr-404	187	21	cee	cee	PROPN
ftr-404	187	22	administration	administration	NOUN
ftr-404	187	23	,	,	PUNCT
ftr-404	187	24	and	and	CCONJ
ftr-404	187	25	defining	define	VERB
ftr-404	187	26	the	the	DET
ftr-404	187	27	proper	proper	ADJ
ftr-404	187	28	treatment	treatment	NOUN
ftr-404	187	29	of	of	ADP
ftr-404	187	30	debt	debt	NOUN
ftr-404	187	31	financing	financing	NOUN
ftr-404	187	32	of	of	ADP
ftr-404	187	33	equipment	equipment	NOUN
ftr-404	187	34	purchases	purchase	NOUN
ftr-404	187	35	.	.	PUNCT
ftr-404	188	1	part	part	NOUN
ftr-404	188	2	vii	vii	PROPN
ftr-404	188	3	analyzes	analyze	VERB
ftr-404	188	4	the	the	DET
ftr-404	188	5	comparative	comparative	ADJ
ftr-404	188	6	characteristics	characteristic	NOUN
ftr-404	188	7	of	of	ADP
ftr-404	188	8	cee	cee	PROPN
ftr-404	188	9	as	as	ADP
ftr-404	188	10	a	a	DET
ftr-404	188	11	systemic	systemic	ADJ
ftr-404	188	12	level	level	NOUN
ftr-404	188	13	agent	agent	NOUN
ftr-404	188	14	of	of	ADP
ftr-404	188	15	capital	capital	NOUN
ftr-404	188	16	creation	creation	NOUN
ftr-404	188	17	,	,	PUNCT
ftr-404	188	18	capital	capital	NOUN
ftr-404	188	19	formation	formation	NOUN
ftr-404	188	20	,	,	PUNCT
ftr-404	188	21	and	and	CCONJ
ftr-404	188	22	revenue	revenue	NOUN
ftr-404	188	23	production	production	NOUN
ftr-404	188	24	.	.	PUNCT
ftr-404	189	1	it	it	PRON
ftr-404	189	2	2006	2006	NUM
ftr-404	189	3	]	]	PUNCT
ftr-404	189	4	capital	capital	NOUN
ftr-404	189	5	equipment	equipment	NOUN
ftr-404	189	6	expensing	expense	VERB
ftr-404	189	7	223	223	NUM
ftr-404	189	8	21	21	NUM
ftr-404	189	9	.	.	PUNCT
ftr-404	190	1	realization	realization	NOUN
ftr-404	190	2	basically	basically	ADV
ftr-404	190	3	refers	refer	VERB
ftr-404	190	4	to	to	ADP
ftr-404	190	5	the	the	DET
ftr-404	190	6	acquisition	acquisition	NOUN
ftr-404	190	7	of	of	ADP
ftr-404	190	8	wealth	wealth	NOUN
ftr-404	190	9	or	or	CCONJ
ftr-404	190	10	consumption	consumption	NOUN
ftr-404	190	11	rather	rather	ADV
ftr-404	190	12	than	than	ADP
ftr-404	190	13	a	a	DET
ftr-404	190	14	mere	mere	ADJ
ftr-404	190	15	increase	increase	NOUN
ftr-404	190	16	in	in	ADP
ftr-404	190	17	the	the	DET
ftr-404	190	18	value	value	NOUN
ftr-404	190	19	of	of	ADP
ftr-404	190	20	those	those	DET
ftr-404	190	21	items	item	NOUN
ftr-404	190	22	.	.	PUNCT
ftr-404	191	1	realized	realize	VERB
ftr-404	191	2	changes	change	NOUN
ftr-404	191	3	of	of	ADP
ftr-404	191	4	wealth	wealth	NOUN
ftr-404	191	5	are	be	AUX
ftr-404	191	6	usually	usually	ADV
ftr-404	191	7	evidenced	evidence	VERB
ftr-404	191	8	by	by	ADP
ftr-404	191	9	a	a	DET
ftr-404	191	10	conversion	conversion	NOUN
ftr-404	191	11	of	of	ADP
ftr-404	191	12	an	an	DET
ftr-404	191	13	asset	asset	NOUN
ftr-404	191	14	into	into	ADP
ftr-404	191	15	money	money	NOUN
ftr-404	191	16	or	or	CCONJ
ftr-404	191	17	other	other	ADJ
ftr-404	191	18	property	property	NOUN
ftr-404	191	19	differing	differ	VERB
ftr-404	191	20	materially	materially	ADV
ftr-404	191	21	in	in	ADP
ftr-404	191	22	kind	kind	NOUN
ftr-404	191	23	or	or	CCONJ
ftr-404	191	24	extent	extent	NOUN
ftr-404	191	25	from	from	ADP
ftr-404	191	26	the	the	DET
ftr-404	191	27	asset	asset	NOUN
ftr-404	191	28	itself	itself	PRON
ftr-404	191	29	.	.	PUNCT
ftr-404	192	1	see	see	VERB
ftr-404	192	2	regs	reg	NOUN
ftr-404	192	3	.	.	PUNCT
ftr-404	193	1	§	§	PROPN
ftr-404	193	2	1.1001	1.1001	NUM
ftr-404	193	3	-	-	PUNCT
ftr-404	193	4	1(a	1(a	NUM
ftr-404	193	5	)	)	PUNCT
ftr-404	193	6	.	.	PUNCT
ftr-404	194	1	22	22	NUM
ftr-404	194	2	.	.	PUNCT
ftr-404	195	1	imputed	impute	VERB
ftr-404	195	2	income	income	NOUN
ftr-404	195	3	is	be	AUX
ftr-404	195	4	the	the	DET
ftr-404	195	5	consumption	consumption	NOUN
ftr-404	195	6	of	of	ADP
ftr-404	195	7	self	self	NOUN
ftr-404	195	8	-	-	PUNCT
ftr-404	195	9	produced	produce	VERB
ftr-404	195	10	goods	good	NOUN
ftr-404	195	11	or	or	CCONJ
ftr-404	195	12	services	service	NOUN
ftr-404	195	13	,	,	PUNCT
ftr-404	195	14	or	or	CCONJ
ftr-404	195	15	the	the	DET
ftr-404	195	16	use	use	NOUN
ftr-404	195	17	of	of	ADP
ftr-404	195	18	personally	personally	ADV
ftr-404	195	19	or	or	CCONJ
ftr-404	195	20	family	family	NOUN
ftr-404	195	21	owned	own	VERB
ftr-404	195	22	property	property	NOUN
ftr-404	195	23	.	.	PUNCT
ftr-404	196	1	it	it	PRON
ftr-404	196	2	is	be	AUX
ftr-404	196	3	generally	generally	ADV
ftr-404	196	4	excluded	exclude	VERB
ftr-404	196	5	from	from	ADP
ftr-404	196	6	the	the	DET
ftr-404	196	7	tax	tax	NOUN
ftr-404	196	8	base	base	NOUN
ftr-404	196	9	as	as	ADP
ftr-404	196	10	a	a	DET
ftr-404	196	11	matter	matter	NOUN
ftr-404	196	12	of	of	ADP
ftr-404	196	13	administrative	administrative	ADJ
ftr-404	196	14	convenience	convenience	NOUN
ftr-404	196	15	.	.	PUNCT
ftr-404	197	1	23	23	NUM
ftr-404	197	2	.	.	PUNCT
ftr-404	198	1	for	for	ADP
ftr-404	198	2	a	a	DET
ftr-404	198	3	brief	brief	ADJ
ftr-404	198	4	,	,	PUNCT
ftr-404	198	5	thorough	thorough	ADJ
ftr-404	198	6	and	and	CCONJ
ftr-404	198	7	fascinating	fascinating	ADJ
ftr-404	198	8	history	history	NOUN
ftr-404	198	9	of	of	ADP
ftr-404	198	10	the	the	DET
ftr-404	198	11	evolution	evolution	NOUN
ftr-404	198	12	of	of	ADP
ftr-404	198	13	“	"	PUNCT
ftr-404	198	14	mark	mark	NOUN
ftr-404	198	15	-	-	PUNCT
ftr-404	198	16	tomarket	tomarket	NOUN
ftr-404	198	17	”	"	PUNCT
ftr-404	198	18	tax	tax	NOUN
ftr-404	198	19	accounting	accounting	NOUN
ftr-404	198	20	for	for	ADP
ftr-404	198	21	commodities	commodity	NOUN
ftr-404	198	22	and	and	CCONJ
ftr-404	198	23	securities	security	NOUN
ftr-404	198	24	dealers	dealer	NOUN
ftr-404	198	25	in	in	ADP
ftr-404	198	26	the	the	DET
ftr-404	198	27	united	united	PROPN
ftr-404	198	28	states	states	PROPN
ftr-404	198	29	,	,	PUNCT
ftr-404	198	30	see	see	VERB
ftr-404	198	31	book	book	NOUN
ftr-404	198	32	-	-	PUNCT
ftr-404	198	33	tax	tax	NOUN
ftr-404	198	34	conformity	conformity	NOUN
ftr-404	198	35	and	and	CCONJ
ftr-404	198	36	the	the	DET
ftr-404	198	37	corporate	corporate	ADJ
ftr-404	198	38	tax	tax	NOUN
ftr-404	198	39	shelter	shelter	NOUN
ftr-404	198	40	debate	debate	NOUN
ftr-404	198	41	:	:	PUNCT
ftr-404	198	42	assessing	assess	VERB
ftr-404	198	43	the	the	DET
ftr-404	198	44	proposed	propose	VERB
ftr-404	198	45	§	§	PROPN
ftr-404	198	46	475	475	NUM
ftr-404	198	47	mark	mark	VERB
ftr-404	198	48	-	-	PUNCT
ftr-404	198	49	to	to	ADP
ftr-404	198	50	-	-	PUNCT
ftr-404	198	51	market	market	NOUN
ftr-404	198	52	safe	safe	ADJ
ftr-404	198	53	harbor	harbor	NOUN
ftr-404	198	54	,	,	PUNCT
ftr-404	198	55	linda	linda	PROPN
ftr-404	198	56	m.	m.	PROPN
ftr-404	198	57	beale	beale	PROPN
ftr-404	198	58	,	,	PUNCT
ftr-404	198	59	24	24	NUM
ftr-404	198	60	va.tax.rev	va.tax.rev	X
ftr-404	198	61	.	.	PUNCT
ftr-404	199	1	301	301	NUM
ftr-404	199	2	,	,	PUNCT
ftr-404	199	3	323	323	NUM
ftr-404	199	4	-	-	SYM
ftr-404	199	5	301	301	NUM
ftr-404	199	6	(	(	PUNCT
ftr-404	199	7	2004	2004	NUM
ftr-404	199	8	)	)	PUNCT
ftr-404	199	9	finds	find	VERB
ftr-404	199	10	that	that	SCONJ
ftr-404	199	11	capital	capital	NOUN
ftr-404	199	12	equipment	equipment	NOUN
ftr-404	199	13	expensing	expensing	NOUN
ftr-404	199	14	would	would	AUX
ftr-404	199	15	provide	provide	VERB
ftr-404	199	16	the	the	DET
ftr-404	199	17	best	good	ADJ
ftr-404	199	18	combination	combination	NOUN
ftr-404	199	19	of	of	ADP
ftr-404	199	20	capital	capital	NOUN
ftr-404	199	21	formation	formation	NOUN
ftr-404	199	22	and	and	CCONJ
ftr-404	199	23	revenue	revenue	NOUN
ftr-404	199	24	production	production	NOUN
ftr-404	199	25	of	of	ADP
ftr-404	199	26	any	any	DET
ftr-404	199	27	current	current	ADJ
ftr-404	199	28	cost	cost	NOUN
ftr-404	199	29	recovery	recovery	NOUN
ftr-404	199	30	method	method	NOUN
ftr-404	199	31	.	.	PUNCT
ftr-404	200	1	in	in	ADP
ftr-404	200	2	addition	addition	NOUN
ftr-404	200	3	,	,	PUNCT
ftr-404	200	4	it	it	PRON
ftr-404	200	5	would	would	AUX
ftr-404	200	6	produce	produce	VERB
ftr-404	200	7	the	the	DET
ftr-404	200	8	same	same	ADJ
ftr-404	200	9	amount	amount	NOUN
ftr-404	200	10	of	of	ADP
ftr-404	200	11	capital	capital	NOUN
ftr-404	200	12	formation	formation	NOUN
ftr-404	200	13	as	as	ADP
ftr-404	200	14	full	full	ADJ
ftr-404	200	15	expensing	expensing	NOUN
ftr-404	200	16	at	at	ADP
ftr-404	200	17	high	high	ADJ
ftr-404	200	18	earnings	earning	NOUN
ftr-404	200	19	levels	level	NOUN
ftr-404	200	20	,	,	PUNCT
ftr-404	200	21	but	but	CCONJ
ftr-404	200	22	more	more	ADJ
ftr-404	200	23	revenue	revenue	NOUN
ftr-404	200	24	than	than	ADP
ftr-404	200	25	full	full	ADJ
ftr-404	200	26	expensing	expensing	NOUN
ftr-404	200	27	at	at	ADP
ftr-404	200	28	lower	low	ADJ
ftr-404	200	29	earnings	earning	NOUN
ftr-404	200	30	levels	level	NOUN
ftr-404	200	31	.	.	PUNCT
ftr-404	201	1	this	this	DET
ftr-404	201	2	article	article	NOUN
ftr-404	201	3	concludes	conclude	VERB
ftr-404	201	4	that	that	SCONJ
ftr-404	201	5	overall	overall	ADJ
ftr-404	201	6	,	,	PUNCT
ftr-404	201	7	cee	cee	PROPN
ftr-404	201	8	can	can	AUX
ftr-404	201	9	be	be	AUX
ftr-404	201	10	a	a	DET
ftr-404	201	11	tax	tax	NOUN
ftr-404	201	12	-	-	PUNCT
ftr-404	201	13	sustaining	sustain	VERB
ftr-404	201	14	,	,	PUNCT
ftr-404	201	15	economic	economic	ADJ
ftr-404	201	16	capital	capital	NOUN
ftr-404	201	17	-	-	PUNCT
ftr-404	201	18	generating	generate	VERB
ftr-404	201	19	engine	engine	NOUN
ftr-404	201	20	,	,	PUNCT
ftr-404	201	21	which	which	PRON
ftr-404	201	22	produces	produce	VERB
ftr-404	201	23	more	more	ADJ
ftr-404	201	24	tax	tax	NOUN
ftr-404	201	25	capital	capital	NOUN
ftr-404	201	26	bang	bang	NOUN
ftr-404	201	27	for	for	ADP
ftr-404	201	28	every	every	DET
ftr-404	201	29	revenue	revenue	NOUN
ftr-404	201	30	dollar	dollar	NOUN
ftr-404	201	31	lost	lose	VERB
ftr-404	201	32	than	than	ADP
ftr-404	201	33	any	any	DET
ftr-404	201	34	current	current	ADJ
ftr-404	201	35	cost	cost	NOUN
ftr-404	201	36	recovery	recovery	NOUN
ftr-404	201	37	or	or	CCONJ
ftr-404	201	38	equipment	equipment	NOUN
ftr-404	201	39	expensing	expense	VERB
ftr-404	201	40	provision	provision	NOUN
ftr-404	201	41	.	.	PUNCT
ftr-404	202	1	and	and	CCONJ
ftr-404	202	2	,	,	PUNCT
ftr-404	202	3	although	although	SCONJ
ftr-404	202	4	we	we	PRON
ftr-404	202	5	have	have	AUX
ftr-404	202	6	not	not	PART
ftr-404	202	7	yet	yet	ADV
ftr-404	202	8	moved	move	VERB
ftr-404	202	9	to	to	ADP
ftr-404	202	10	full	full	ADJ
ftr-404	202	11	expensing	expensing	NOUN
ftr-404	202	12	,	,	PUNCT
ftr-404	202	13	it	it	PRON
ftr-404	202	14	is	be	AUX
ftr-404	202	15	the	the	DET
ftr-404	202	16	best	good	ADJ
ftr-404	202	17	engine	engine	NOUN
ftr-404	202	18	for	for	ADP
ftr-404	202	19	both	both	DET
ftr-404	202	20	revenue	revenue	NOUN
ftr-404	202	21	sustenance	sustenance	NOUN
ftr-404	202	22	and	and	CCONJ
ftr-404	202	23	capital	capital	NOUN
ftr-404	202	24	formation	formation	NOUN
ftr-404	202	25	that	that	PRON
ftr-404	202	26	we	we	PRON
ftr-404	202	27	could	could	AUX
ftr-404	202	28	have	have	VERB
ftr-404	202	29	for	for	ADP
ftr-404	202	30	equipment	equipment	NOUN
ftr-404	202	31	cost	cost	NOUN
ftr-404	202	32	recovery	recovery	NOUN
ftr-404	202	33	during	during	ADP
ftr-404	202	34	this	this	DET
ftr-404	202	35	critical	critical	ADJ
ftr-404	202	36	period	period	NOUN
ftr-404	202	37	of	of	ADP
ftr-404	202	38	tax	tax	NOUN
ftr-404	202	39	reform	reform	NOUN
ftr-404	202	40	transition	transition	NOUN
ftr-404	202	41	today	today	NOUN
ftr-404	202	42	.	.	PUNCT
ftr-404	203	1	ii	ii	PROPN
ftr-404	203	2	.	.	PUNCT
ftr-404	204	1	taxing	tax	VERB
ftr-404	204	2	equipment	equipment	NOUN
ftr-404	204	3	investment	investment	NOUN
ftr-404	204	4	in	in	ADP
ftr-404	204	5	a	a	DET
ftr-404	204	6	realization	realization	NOUN
ftr-404	204	7	-	-	PUNCT
ftr-404	204	8	based	base	VERB
ftr-404	204	9	income	income	NOUN
ftr-404	204	10	tax	tax	NOUN
ftr-404	204	11	a.	a.	NOUN
ftr-404	204	12	realization	realization	NOUN
ftr-404	204	13	,	,	PUNCT
ftr-404	204	14	basis	basis	NOUN
ftr-404	204	15	and	and	CCONJ
ftr-404	204	16	earnings	earning	NOUN
ftr-404	204	17	-	-	PUNCT
ftr-404	204	18	financed	finance	VERB
ftr-404	204	19	investment	investment	NOUN
ftr-404	204	20	for	for	ADP
ftr-404	204	21	purposes	purpose	NOUN
ftr-404	204	22	of	of	ADP
ftr-404	204	23	this	this	DET
ftr-404	204	24	article	article	NOUN
ftr-404	204	25	,	,	PUNCT
ftr-404	204	26	a	a	DET
ftr-404	204	27	realization	realization	NOUN
ftr-404	204	28	-	-	PUNCT
ftr-404	204	29	based	base	VERB
ftr-404	204	30	income	income	NOUN
ftr-404	204	31	tax	tax	NOUN
ftr-404	204	32	(	(	PUNCT
ftr-404	204	33	rbit	rbit	NOUN
ftr-404	204	34	)	)	PUNCT
ftr-404	204	35	will	will	AUX
ftr-404	204	36	be	be	AUX
ftr-404	204	37	viewed	view	VERB
ftr-404	204	38	simplistically	simplistically	ADV
ftr-404	204	39	as	as	ADP
ftr-404	204	40	an	an	DET
ftr-404	204	41	accretion	accretion	NOUN
ftr-404	204	42	-	-	PUNCT
ftr-404	204	43	measured	measure	VERB
ftr-404	204	44	income	income	NOUN
ftr-404	204	45	tax	tax	NOUN
ftr-404	204	46	(	(	PUNCT
ftr-404	204	47	amit	amit	PROPN
ftr-404	204	48	)	)	PUNCT
ftr-404	204	49	with	with	ADP
ftr-404	204	50	a	a	DET
ftr-404	204	51	realization	realization	NOUN
ftr-404	204	52	requirement	requirement	NOUN
ftr-404	204	53	superimposed	superimpose	VERB
ftr-404	204	54	on	on	ADP
ftr-404	204	55	amit	amit	PROPN
ftr-404	204	56	base	base	PROPN
ftr-404	204	57	structural	structural	ADJ
ftr-404	204	58	principles	principle	NOUN
ftr-404	204	59	.	.	PUNCT
ftr-404	205	1	therefore	therefore	ADV
ftr-404	205	2	,	,	PUNCT
ftr-404	205	3	the	the	DET
ftr-404	205	4	rbit	rbit	NOUN
ftr-404	205	5	base	base	NOUN
ftr-404	205	6	can	can	AUX
ftr-404	205	7	be	be	AUX
ftr-404	205	8	represented	represent	VERB
ftr-404	205	9	by	by	ADP
ftr-404	205	10	the	the	DET
ftr-404	205	11	following	follow	VERB
ftr-404	205	12	variation	variation	NOUN
ftr-404	205	13	of	of	ADP
ftr-404	205	14	the	the	DET
ftr-404	205	15	haig	haig	PROPN
ftr-404	205	16	-	-	PUNCT
ftr-404	205	17	simons	simons	PROPN
ftr-404	205	18	definition	definition	NOUN
ftr-404	205	19	of	of	ADP
ftr-404	205	20	economic	economic	ADJ
ftr-404	205	21	income	income	NOUN
ftr-404	205	22	where	where	SCONJ
ftr-404	205	23	r	r	NOUN
ftr-404	205	24	represents	represent	VERB
ftr-404	205	25	the	the	DET
ftr-404	205	26	realization	realization	NOUN
ftr-404	205	27	requirement	requirement	NOUN
ftr-404	205	28	.	.	PUNCT
ftr-404	206	1	21	21	NUM
ftr-404	206	2	equation	equation	NOUN
ftr-404	206	3	1	1	NUM
ftr-404	206	4	:	:	PUNCT
ftr-404	206	5	formula	formula	NOUN
ftr-404	206	6	defining	define	VERB
ftr-404	206	7	a	a	DET
ftr-404	206	8	realization	realization	NOUN
ftr-404	206	9	-	-	PUNCT
ftr-404	206	10	based	base	VERB
ftr-404	206	11	income	income	NOUN
ftr-404	206	12	tax	tax	NOUN
ftr-404	206	13	rr	rr	X
ftr-404	206	14	ri	ri	PROPN
ftr-404	206	15	=	=	PUNCT
ftr-404	206	16	c	c	PROPN
ftr-404	207	1	+	+	CCONJ
ftr-404	207	2	dw	dw	NOUN
ftr-404	207	3	although	although	SCONJ
ftr-404	207	4	realization	realization	NOUN
ftr-404	207	5	may	may	AUX
ftr-404	207	6	seem	seem	VERB
ftr-404	207	7	like	like	ADP
ftr-404	207	8	a	a	DET
ftr-404	207	9	mere	mere	ADJ
ftr-404	207	10	tax	tax	NOUN
ftr-404	207	11	base	base	NOUN
ftr-404	207	12	accounting	accounting	NOUN
ftr-404	207	13	convention	convention	NOUN
ftr-404	207	14	,	,	PUNCT
ftr-404	207	15	it	it	PRON
ftr-404	207	16	has	have	VERB
ftr-404	207	17	substantial	substantial	ADJ
ftr-404	207	18	structural	structural	ADJ
ftr-404	207	19	implications	implication	NOUN
ftr-404	207	20	.	.	PUNCT
ftr-404	208	1	for	for	ADP
ftr-404	208	2	example	example	NOUN
ftr-404	208	3	,	,	PUNCT
ftr-404	208	4	under	under	ADP
ftr-404	208	5	traditional	traditional	ADJ
ftr-404	208	6	u.s	u.s	PROPN
ftr-404	208	7	.	.	PROPN
ftr-404	208	8	income	income	NOUN
ftr-404	208	9	tax	tax	NOUN
ftr-404	208	10	principles	principle	NOUN
ftr-404	208	11	,	,	PUNCT
ftr-404	208	12	imputed	impute	VERB
ftr-404	208	13	income	income	NOUN
ftr-404	208	14	is	be	AUX
ftr-404	208	15	not	not	PART
ftr-404	208	16	included	include	VERB
ftr-404	208	17	in	in	ADP
ftr-404	208	18	the	the	DET
ftr-404	208	19	tax	tax	NOUN
ftr-404	208	20	base	base	NOUN
ftr-404	208	21	;	;	PUNCT
ftr-404	208	22	nor	nor	CCONJ
ftr-404	208	23	are	be	AUX
ftr-404	208	24	interim	interim	ADJ
ftr-404	208	25	fluctuations	fluctuation	NOUN
ftr-404	208	26	in	in	ADP
ftr-404	208	27	the	the	DET
ftr-404	208	28	value	value	NOUN
ftr-404	208	29	of	of	ADP
ftr-404	208	30	property.22	property.22	NOUN
ftr-404	208	31	23	23	NUM
ftr-404	208	32	224	224	NUM
ftr-404	208	33	florida	florida	PROPN
ftr-404	208	34	tax	tax	NOUN
ftr-404	208	35	review	review	NOUN
ftr-404	208	36	[	[	X
ftr-404	208	37	vol.7:4	vol.7:4	NOUN
ftr-404	208	38	24	24	NUM
ftr-404	208	39	.	.	PUNCT
ftr-404	209	1	“	"	PUNCT
ftr-404	209	2	[	[	X
ftr-404	209	3	i]f	i]f	ADP
ftr-404	209	4	the	the	DET
ftr-404	209	5	taxpayer	taxpayer	NOUN
ftr-404	209	6	’s	’s	PART
ftr-404	209	7	money	money	NOUN
ftr-404	209	8	is	be	AUX
ftr-404	209	9	still	still	ADV
ftr-404	209	10	tied	tie	VERB
ftr-404	209	11	up	up	ADP
ftr-404	209	12	in	in	ADP
ftr-404	209	13	the	the	DET
ftr-404	209	14	same	same	ADJ
ftr-404	209	15	kind	kind	NOUN
ftr-404	209	16	of	of	ADP
ftr-404	209	17	property	property	NOUN
ftr-404	209	18	as	as	SCONJ
ftr-404	209	19	that	that	PRON
ftr-404	209	20	in	in	ADP
ftr-404	209	21	which	which	PRON
ftr-404	209	22	it	it	PRON
ftr-404	209	23	was	be	AUX
ftr-404	209	24	originally	originally	ADV
ftr-404	209	25	invested	invest	VERB
ftr-404	209	26	,	,	PUNCT
ftr-404	209	27	he	he	PRON
ftr-404	209	28	is	be	AUX
ftr-404	209	29	not	not	PART
ftr-404	209	30	allowed	allow	VERB
ftr-404	209	31	to	to	PART
ftr-404	209	32	compute	compute	VERB
ftr-404	209	33	and	and	CCONJ
ftr-404	209	34	deduct	deduct	VERB
ftr-404	209	35	his	his	PRON
ftr-404	209	36	theoretical	theoretical	ADJ
ftr-404	209	37	loss	loss	NOUN
ftr-404	209	38	on	on	ADP
ftr-404	209	39	the	the	DET
ftr-404	209	40	exchange	exchange	NOUN
ftr-404	209	41	,	,	PUNCT
ftr-404	209	42	nor	nor	CCONJ
ftr-404	209	43	is	be	AUX
ftr-404	209	44	he	he	PRON
ftr-404	209	45	charged	charge	VERB
ftr-404	209	46	with	with	ADP
ftr-404	209	47	a	a	DET
ftr-404	209	48	tax	tax	NOUN
ftr-404	209	49	upon	upon	SCONJ
ftr-404	209	50	his	his	PRON
ftr-404	209	51	theoretical	theoretical	ADJ
ftr-404	209	52	profit	profit	NOUN
ftr-404	209	53	.	.	PUNCT
ftr-404	210	1	the	the	DET
ftr-404	210	2	calculation	calculation	NOUN
ftr-404	210	3	of	of	ADP
ftr-404	210	4	the	the	DET
ftr-404	210	5	profit	profit	NOUN
ftr-404	210	6	or	or	CCONJ
ftr-404	210	7	loss	loss	NOUN
ftr-404	210	8	is	be	AUX
ftr-404	210	9	deferred	defer	VERB
ftr-404	210	10	until	until	SCONJ
ftr-404	210	11	it	it	PRON
ftr-404	210	12	is	be	AUX
ftr-404	210	13	realized	realize	VERB
ftr-404	210	14	in	in	ADP
ftr-404	210	15	cash	cash	NOUN
ftr-404	210	16	,	,	PUNCT
ftr-404	210	17	marketable	marketable	ADJ
ftr-404	210	18	securities	security	NOUN
ftr-404	210	19	,	,	PUNCT
ftr-404	210	20	or	or	CCONJ
ftr-404	210	21	other	other	ADJ
ftr-404	210	22	property	property	NOUN
ftr-404	210	23	not	not	PART
ftr-404	210	24	of	of	ADP
ftr-404	210	25	the	the	DET
ftr-404	210	26	same	same	ADJ
ftr-404	210	27	kind	kind	NOUN
ftr-404	210	28	having	have	VERB
ftr-404	210	29	a	a	DET
ftr-404	210	30	fair	fair	ADJ
ftr-404	210	31	market	market	NOUN
ftr-404	210	32	value	value	NOUN
ftr-404	210	33	.	.	PUNCT
ftr-404	210	34	”	"	PUNCT
ftr-404	210	35	)	)	PUNCT
ftr-404	211	1	glen	glen	PROPN
ftr-404	211	2	arlen	arlen	PROPN
ftr-404	211	3	kohl	kohl	PROPN
ftr-404	211	4	,	,	PUNCT
ftr-404	211	5	the	the	DET
ftr-404	211	6	identification	identification	NOUN
ftr-404	211	7	theory	theory	NOUN
ftr-404	211	8	of	of	ADP
ftr-404	211	9	basis	basis	NOUN
ftr-404	211	10	,	,	PUNCT
ftr-404	211	11	40	40	NUM
ftr-404	211	12	tax	tax	NOUN
ftr-404	211	13	l.	l.	PROPN
ftr-404	211	14	rev	rev	PROPN
ftr-404	211	15	.	.	PROPN
ftr-404	211	16	623	623	NUM
ftr-404	211	17	,	,	PUNCT
ftr-404	211	18	624625	624625	NUM
ftr-404	211	19	(	(	PUNCT
ftr-404	211	20	1984	1984	NUM
ftr-404	211	21	-	-	SYM
ftr-404	211	22	1985	1985	NUM
ftr-404	211	23	)	)	PUNCT
ftr-404	211	24	(	(	PUNCT
ftr-404	211	25	quoting	quote	VERB
ftr-404	211	26	h.r	h.r	PROPN
ftr-404	211	27	.	.	PROPN
ftr-404	211	28	rep	rep	PROPN
ftr-404	211	29	.	.	PROPN
ftr-404	211	30	no	no	INTJ
ftr-404	211	31	.	.	NOUN
ftr-404	211	32	704	704	NUM
ftr-404	211	33	,	,	PUNCT
ftr-404	211	34	73d	73d	NOUN
ftr-404	211	35	cong	cong	VERB
ftr-404	211	36	.	.	PROPN
ftr-404	211	37	,	,	PUNCT
ftr-404	211	38	2d	2d	PROPN
ftr-404	211	39	sess	sess	NOUN
ftr-404	211	40	.	.	PUNCT
ftr-404	212	1	13	13	NUM
ftr-404	212	2	(	(	PUNCT
ftr-404	212	3	1934	1934	NUM
ftr-404	212	4	)	)	PUNCT
ftr-404	212	5	,	,	PUNCT
ftr-404	212	6	reprinted	reprint	VERB
ftr-404	212	7	in	in	ADP
ftr-404	212	8	1939	1939	NUM
ftr-404	212	9	-	-	SYM
ftr-404	212	10	1	1	NUM
ftr-404	212	11	c.b	c.b	PROPN
ftr-404	212	12	.	.	PUNCT
ftr-404	213	1	(	(	PUNCT
ftr-404	213	2	part	part	NOUN
ftr-404	213	3	2	2	NUM
ftr-404	213	4	)	)	PUNCT
ftr-404	213	5	554	554	NUM
ftr-404	213	6	,	,	PUNCT
ftr-404	213	7	564	564	NUM
ftr-404	213	8	(	(	PUNCT
ftr-404	213	9	emphasis	emphasis	NOUN
ftr-404	213	10	added	add	VERB
ftr-404	213	11	)	)	PUNCT
ftr-404	213	12	)	)	PUNCT
ftr-404	213	13	.	.	PUNCT
ftr-404	214	1	25	25	NUM
ftr-404	214	2	.	.	PUNCT
ftr-404	215	1	see	see	VERB
ftr-404	215	2	c.f.r	c.f.r	NOUN
ftr-404	215	3	.	.	PUNCT
ftr-404	216	1	§	§	PROPN
ftr-404	216	2	1.1012	1.1012	NUM
ftr-404	216	3	-	-	SYM
ftr-404	216	4	1(a	1(a	NUM
ftr-404	216	5	)	)	PUNCT
ftr-404	216	6	(	(	PUNCT
ftr-404	216	7	2003	2003	NUM
ftr-404	216	8	)	)	PUNCT
ftr-404	216	9	(	(	PUNCT
ftr-404	216	10	defining	define	VERB
ftr-404	216	11	the	the	DET
ftr-404	216	12	basis	basis	NOUN
ftr-404	216	13	of	of	ADP
ftr-404	216	14	property	property	NOUN
ftr-404	216	15	as	as	ADP
ftr-404	216	16	its	its	PRON
ftr-404	216	17	cost	cost	NOUN
ftr-404	216	18	,	,	PUNCT
ftr-404	216	19	the	the	DET
ftr-404	216	20	cost	cost	NOUN
ftr-404	216	21	being	be	AUX
ftr-404	216	22	“	"	PUNCT
ftr-404	216	23	the	the	DET
ftr-404	216	24	amount	amount	NOUN
ftr-404	216	25	paid	pay	VERB
ftr-404	216	26	for	for	ADP
ftr-404	216	27	such	such	ADJ
ftr-404	216	28	property	property	NOUN
ftr-404	216	29	in	in	ADP
ftr-404	216	30	cash	cash	NOUN
ftr-404	216	31	or	or	CCONJ
ftr-404	216	32	other	other	ADJ
ftr-404	216	33	property	property	NOUN
ftr-404	216	34	,	,	PUNCT
ftr-404	216	35	”	"	PUNCT
ftr-404	216	36	subject	subject	NOUN
ftr-404	216	37	to	to	ADP
ftr-404	216	38	exceptions	exception	NOUN
ftr-404	216	39	)	)	PUNCT
ftr-404	216	40	.	.	PUNCT
ftr-404	217	1	but	but	CCONJ
ftr-404	217	2	cf	cf	X
ftr-404	217	3	.	.	PUNCT
ftr-404	217	4	kohl	kohl	PROPN
ftr-404	217	5	,	,	PUNCT
ftr-404	217	6	supra	supra	PROPN
ftr-404	217	7	note	note	NOUN
ftr-404	217	8	25	25	NUM
ftr-404	217	9	(	(	PUNCT
ftr-404	217	10	opining	opine	VERB
ftr-404	217	11	that	that	DET
ftr-404	217	12	basis	basis	NOUN
ftr-404	217	13	in	in	ADP
ftr-404	217	14	terms	term	NOUN
ftr-404	217	15	of	of	ADP
ftr-404	217	16	cost	cost	NOUN
ftr-404	217	17	is	be	AUX
ftr-404	217	18	a	a	DET
ftr-404	217	19	misconception	misconception	NOUN
ftr-404	217	20	and	and	CCONJ
ftr-404	217	21	proposing	propose	VERB
ftr-404	217	22	a	a	DET
ftr-404	217	23	new	new	ADJ
ftr-404	217	24	system	system	NOUN
ftr-404	217	25	of	of	ADP
ftr-404	217	26	classifying	classify	VERB
ftr-404	217	27	transactions	transaction	NOUN
ftr-404	217	28	according	accord	VERB
ftr-404	217	29	to	to	ADP
ftr-404	217	30	whether	whether	SCONJ
ftr-404	217	31	the	the	DET
ftr-404	217	32	code	code	NOUN
ftr-404	217	33	defers	defer	VERB
ftr-404	217	34	calculation	calculation	NOUN
ftr-404	217	35	of	of	ADP
ftr-404	217	36	any	any	DET
ftr-404	217	37	realized	realize	VERB
ftr-404	217	38	gain	gain	NOUN
ftr-404	217	39	or	or	CCONJ
ftr-404	217	40	loss	loss	NOUN
ftr-404	217	41	,	,	PUNCT
ftr-404	217	42	a	a	DET
ftr-404	217	43	system	system	NOUN
ftr-404	217	44	thought	think	VERB
ftr-404	217	45	to	to	PART
ftr-404	217	46	be	be	AUX
ftr-404	217	47	more	more	ADV
ftr-404	217	48	useful	useful	ADJ
ftr-404	217	49	for	for	ADP
ftr-404	217	50	understanding	understand	VERB
ftr-404	217	51	basis	basis	NOUN
ftr-404	217	52	than	than	ADP
ftr-404	217	53	the	the	DET
ftr-404	217	54	current	current	ADJ
ftr-404	217	55	system	system	NOUN
ftr-404	217	56	of	of	ADP
ftr-404	217	57	distinguishing	distinguish	VERB
ftr-404	217	58	transactions	transaction	NOUN
ftr-404	217	59	according	accord	VERB
ftr-404	217	60	to	to	ADP
ftr-404	217	61	whether	whether	SCONJ
ftr-404	217	62	realized	realize	VERB
ftr-404	217	63	gain	gain	NOUN
ftr-404	217	64	or	or	CCONJ
ftr-404	217	65	loss	loss	NOUN
ftr-404	217	66	must	must	AUX
ftr-404	217	67	be	be	AUX
ftr-404	217	68	recognized	recognize	VERB
ftr-404	217	69	)	)	PUNCT
ftr-404	217	70	.	.	PUNCT
ftr-404	218	1	the	the	DET
ftr-404	218	2	greatest	great	ADJ
ftr-404	218	3	difference	difference	NOUN
ftr-404	218	4	between	between	ADP
ftr-404	218	5	an	an	DET
ftr-404	218	6	amit	amit	NOUN
ftr-404	218	7	and	and	CCONJ
ftr-404	218	8	a	a	DET
ftr-404	218	9	rbit	rbit	NOUN
ftr-404	218	10	for	for	ADP
ftr-404	218	11	purposes	purpose	NOUN
ftr-404	218	12	of	of	ADP
ftr-404	218	13	the	the	DET
ftr-404	218	14	analysis	analysis	NOUN
ftr-404	218	15	undertaken	undertake	VERB
ftr-404	218	16	in	in	ADP
ftr-404	218	17	this	this	DET
ftr-404	218	18	article	article	NOUN
ftr-404	218	19	,	,	PUNCT
ftr-404	218	20	is	be	AUX
ftr-404	218	21	the	the	DET
ftr-404	218	22	use	use	NOUN
ftr-404	218	23	of	of	ADP
ftr-404	218	24	tax	tax	NOUN
ftr-404	218	25	basis	basis	NOUN
ftr-404	218	26	rather	rather	ADV
ftr-404	218	27	than	than	ADP
ftr-404	218	28	the	the	DET
ftr-404	218	29	initial	initial	ADJ
ftr-404	218	30	value	value	NOUN
ftr-404	218	31	of	of	ADP
ftr-404	218	32	an	an	DET
ftr-404	218	33	asset	asset	NOUN
ftr-404	218	34	as	as	ADP
ftr-404	218	35	an	an	DET
ftr-404	218	36	initial	initial	ADJ
ftr-404	218	37	element	element	NOUN
ftr-404	218	38	for	for	ADP
ftr-404	218	39	measuring	measure	VERB
ftr-404	218	40	net	net	ADJ
ftr-404	218	41	income	income	NOUN
ftr-404	218	42	.	.	PUNCT
ftr-404	219	1	in	in	ADP
ftr-404	219	2	an	an	DET
ftr-404	219	3	amit	amit	NOUN
ftr-404	219	4	base	base	NOUN
ftr-404	219	5	,	,	PUNCT
ftr-404	219	6	assuming	assume	VERB
ftr-404	219	7	a	a	DET
ftr-404	219	8	non	non	ADJ
ftr-404	219	9	-	-	ADJ
ftr-404	219	10	bargain	bargain	ADJ
ftr-404	219	11	purchase	purchase	NOUN
ftr-404	219	12	,	,	PUNCT
ftr-404	219	13	tax	tax	NOUN
ftr-404	219	14	base	base	NOUN
ftr-404	219	15	accounting	accounting	NOUN
ftr-404	219	16	begins	begin	VERB
ftr-404	219	17	with	with	ADP
ftr-404	219	18	the	the	DET
ftr-404	219	19	value	value	NOUN
ftr-404	219	20	of	of	ADP
ftr-404	219	21	an	an	DET
ftr-404	219	22	asset	asset	NOUN
ftr-404	219	23	,	,	PUNCT
ftr-404	219	24	such	such	ADJ
ftr-404	219	25	as	as	ADP
ftr-404	219	26	equipment	equipment	NOUN
ftr-404	219	27	,	,	PUNCT
ftr-404	219	28	at	at	ADP
ftr-404	219	29	acquisition	acquisition	NOUN
ftr-404	219	30	.	.	PUNCT
ftr-404	220	1	assuming	assume	VERB
ftr-404	220	2	the	the	DET
ftr-404	220	3	purchased	purchase	VERB
ftr-404	220	4	equipment	equipment	NOUN
ftr-404	220	5	has	have	VERB
ftr-404	220	6	the	the	DET
ftr-404	220	7	same	same	ADJ
ftr-404	220	8	value	value	NOUN
ftr-404	220	9	as	as	SCONJ
ftr-404	220	10	the	the	DET
ftr-404	220	11	amount	amount	NOUN
ftr-404	220	12	paid	pay	VERB
ftr-404	220	13	for	for	ADP
ftr-404	220	14	it	it	PRON
ftr-404	220	15	,	,	PUNCT
ftr-404	220	16	all	all	DET
ftr-404	220	17	subsequent	subsequent	ADJ
ftr-404	220	18	increases	increase	NOUN
ftr-404	220	19	or	or	CCONJ
ftr-404	220	20	decreases	decrease	NOUN
ftr-404	220	21	in	in	ADP
ftr-404	220	22	the	the	DET
ftr-404	220	23	tax	tax	NOUN
ftr-404	220	24	base	base	NOUN
ftr-404	220	25	stem	stem	NOUN
ftr-404	220	26	from	from	ADP
ftr-404	220	27	net	net	ADJ
ftr-404	220	28	changes	change	NOUN
ftr-404	220	29	in	in	ADP
ftr-404	220	30	the	the	DET
ftr-404	220	31	equipment	equipment	NOUN
ftr-404	220	32	’s	’s	PART
ftr-404	220	33	value	value	NOUN
ftr-404	220	34	from	from	ADP
ftr-404	220	35	one	one	NUM
ftr-404	220	36	taxable	taxable	ADJ
ftr-404	220	37	period	period	NOUN
ftr-404	220	38	to	to	ADP
ftr-404	220	39	another	another	PRON
ftr-404	220	40	.	.	PUNCT
ftr-404	221	1	in	in	ADP
ftr-404	221	2	a	a	DET
ftr-404	221	3	rbit	rbit	NOUN
ftr-404	221	4	base	base	NOUN
ftr-404	221	5	,	,	PUNCT
ftr-404	221	6	however	however	ADV
ftr-404	221	7	,	,	PUNCT
ftr-404	221	8	income	income	NOUN
ftr-404	221	9	does	do	AUX
ftr-404	221	10	not	not	PART
ftr-404	221	11	enter	enter	VERB
ftr-404	221	12	the	the	DET
ftr-404	221	13	tax	tax	NOUN
ftr-404	221	14	base	base	NOUN
ftr-404	221	15	until	until	SCONJ
ftr-404	221	16	a	a	DET
ftr-404	221	17	realization	realization	NOUN
ftr-404	221	18	event	event	NOUN
ftr-404	221	19	such	such	ADJ
ftr-404	221	20	as	as	ADP
ftr-404	221	21	a	a	DET
ftr-404	221	22	sale	sale	NOUN
ftr-404	221	23	or	or	CCONJ
ftr-404	221	24	exchange	exchange	NOUN
ftr-404	221	25	occurs	occur	VERB
ftr-404	221	26	,	,	PUNCT
ftr-404	221	27	often	often	ADV
ftr-404	221	28	after	after	SCONJ
ftr-404	221	29	several	several	ADJ
ftr-404	221	30	taxable	taxable	ADJ
ftr-404	221	31	periods	period	NOUN
ftr-404	221	32	have	have	AUX
ftr-404	221	33	transpired	transpire	VERB
ftr-404	221	34	.	.	PUNCT
ftr-404	222	1	the	the	DET
ftr-404	222	2	baseline	baseline	NOUN
ftr-404	222	3	for	for	ADP
ftr-404	222	4	measuring	measure	VERB
ftr-404	222	5	the	the	DET
ftr-404	222	6	net	net	ADJ
ftr-404	222	7	amount	amount	NOUN
ftr-404	222	8	of	of	ADP
ftr-404	222	9	income24	income24	NOUN
ftr-404	222	10	to	to	PART
ftr-404	222	11	be	be	AUX
ftr-404	222	12	taxed	tax	VERB
ftr-404	222	13	at	at	ADP
ftr-404	222	14	that	that	DET
ftr-404	222	15	time	time	NOUN
ftr-404	222	16	depends	depend	VERB
ftr-404	222	17	upon	upon	SCONJ
ftr-404	222	18	the	the	DET
ftr-404	222	19	relationship	relationship	NOUN
ftr-404	222	20	between	between	ADP
ftr-404	222	21	the	the	DET
ftr-404	222	22	amount	amount	NOUN
ftr-404	222	23	realized	realize	VERB
ftr-404	222	24	and	and	CCONJ
ftr-404	222	25	the	the	DET
ftr-404	222	26	initial	initial	ADJ
ftr-404	222	27	amount	amount	NOUN
ftr-404	222	28	paid	pay	VERB
ftr-404	222	29	for	for	ADP
ftr-404	222	30	the	the	DET
ftr-404	222	31	equipment	equipment	NOUN
ftr-404	222	32	,	,	PUNCT
ftr-404	222	33	as	as	SCONJ
ftr-404	222	34	represented	represent	VERB
ftr-404	222	35	by	by	ADP
ftr-404	222	36	its	its	PRON
ftr-404	222	37	tax	tax	NOUN
ftr-404	222	38	basis	basis	NOUN
ftr-404	222	39	.	.	PUNCT
ftr-404	223	1	tax	tax	NOUN
ftr-404	223	2	basis	basis	NOUN
ftr-404	223	3	is	be	AUX
ftr-404	223	4	widely	widely	ADV
ftr-404	223	5	viewed	view	VERB
ftr-404	223	6	to	to	PART
ftr-404	223	7	be	be	AUX
ftr-404	223	8	that	that	DET
ftr-404	223	9	amount	amount	NOUN
ftr-404	223	10	which	which	PRON
ftr-404	223	11	corresponds	correspond	VERB
ftr-404	223	12	to	to	ADP
ftr-404	223	13	the	the	DET
ftr-404	223	14	amount	amount	NOUN
ftr-404	223	15	invested	invest	VERB
ftr-404	223	16	in	in	ADP
ftr-404	223	17	the	the	DET
ftr-404	223	18	equipment	equipment	NOUN
ftr-404	223	19	by	by	ADP
ftr-404	223	20	the	the	DET
ftr-404	223	21	taxpayer	taxpayer	NOUN
ftr-404	223	22	at	at	ADP
ftr-404	223	23	its	its	PRON
ftr-404	223	24	acquisition.25	acquisition.25	NOUN
ftr-404	223	25	however	however	ADV
ftr-404	223	26	,	,	PUNCT
ftr-404	223	27	in	in	ADP
ftr-404	223	28	one	one	NUM
ftr-404	223	29	key	key	ADJ
ftr-404	223	30	way	way	NOUN
ftr-404	223	31	,	,	PUNCT
ftr-404	223	32	a	a	DET
ftr-404	223	33	rbit	rbit	NOUN
ftr-404	223	34	base	base	NOUN
ftr-404	223	35	is	be	AUX
ftr-404	223	36	identical	identical	ADJ
ftr-404	223	37	to	to	ADP
ftr-404	223	38	an	an	DET
ftr-404	223	39	amit	amit	NOUN
ftr-404	223	40	base	base	NOUN
ftr-404	223	41	.	.	PUNCT
ftr-404	224	1	a	a	DET
ftr-404	224	2	rbit	rbit	NOUN
ftr-404	224	3	is	be	AUX
ftr-404	224	4	still	still	ADV
ftr-404	224	5	an	an	DET
ftr-404	224	6	“	"	PUNCT
ftr-404	224	7	income	income	NOUN
ftr-404	224	8	”	"	PUNCT
ftr-404	224	9	tax	tax	NOUN
ftr-404	224	10	rather	rather	ADV
ftr-404	224	11	than	than	ADP
ftr-404	224	12	a	a	DET
ftr-404	224	13	consumption	consumption	NOUN
ftr-404	224	14	tax	tax	NOUN
ftr-404	224	15	.	.	PUNCT
ftr-404	225	1	therefore	therefore	ADV
ftr-404	225	2	,	,	PUNCT
ftr-404	225	3	in	in	ADP
ftr-404	225	4	a	a	DET
ftr-404	225	5	manner	manner	NOUN
ftr-404	225	6	similar	similar	ADJ
ftr-404	225	7	to	to	ADP
ftr-404	225	8	amit	amit	PROPN
ftr-404	225	9	base	base	PROPN
ftr-404	225	10	treatment	treatment	NOUN
ftr-404	225	11	,	,	PUNCT
ftr-404	225	12	but	but	CCONJ
ftr-404	225	13	in	in	ADP
ftr-404	225	14	contrast	contrast	NOUN
ftr-404	225	15	to	to	ADP
ftr-404	225	16	cash	cash	NOUN
ftr-404	225	17	-	-	PUNCT
ftr-404	225	18	flow	flow	NOUN
ftr-404	225	19	income	income	NOUN
ftr-404	225	20	tax	tax	NOUN
ftr-404	225	21	(	(	PUNCT
ftr-404	225	22	cfit	cfit	NOUN
ftr-404	225	23	)	)	PUNCT
ftr-404	225	24	base	base	NOUN
ftr-404	225	25	treatment	treatment	NOUN
ftr-404	225	26	,	,	PUNCT
ftr-404	225	27	the	the	DET
ftr-404	225	28	act	act	NOUN
ftr-404	225	29	of	of	ADP
ftr-404	225	30	investing	invest	VERB
ftr-404	225	31	earnings	earning	NOUN
ftr-404	225	32	does	do	AUX
ftr-404	225	33	not	not	PART
ftr-404	225	34	structurally	structurally	ADV
ftr-404	225	35	decrease	decrease	VERB
ftr-404	225	36	a	a	DET
ftr-404	225	37	rbit	rbit	NOUN
ftr-404	225	38	base	base	NOUN
ftr-404	225	39	.	.	PUNCT
ftr-404	226	1	as	as	ADP
ftr-404	226	2	a	a	DET
ftr-404	226	3	result	result	NOUN
ftr-404	226	4	,	,	PUNCT
ftr-404	226	5	as	as	ADP
ftr-404	226	6	a	a	DET
ftr-404	226	7	practical	practical	ADJ
ftr-404	226	8	matter	matter	NOUN
ftr-404	226	9	,	,	PUNCT
ftr-404	226	10	equipment	equipment	NOUN
ftr-404	226	11	purchases	purchase	NOUN
ftr-404	226	12	financed	finance	VERB
ftr-404	226	13	from	from	ADP
ftr-404	226	14	current	current	ADJ
ftr-404	226	15	earnings	earning	NOUN
ftr-404	226	16	must	must	AUX
ftr-404	226	17	ultimately	ultimately	ADV
ftr-404	226	18	come	come	VERB
ftr-404	226	19	from	from	ADP
ftr-404	226	20	after	after	ADP
ftr-404	226	21	-	-	PUNCT
ftr-404	226	22	tax	tax	NOUN
ftr-404	226	23	or	or	CCONJ
ftr-404	226	24	concurrently	concurrently	ADV
ftr-404	226	25	-	-	PUNCT
ftr-404	226	26	taxed	tax	VERB
ftr-404	226	27	dollars	dollar	NOUN
ftr-404	226	28	.	.	PUNCT
ftr-404	227	1	the	the	DET
ftr-404	227	2	overall	overall	ADJ
ftr-404	227	3	operation	operation	NOUN
ftr-404	227	4	of	of	ADP
ftr-404	227	5	an	an	DET
ftr-404	227	6	rbit	rbit	NOUN
ftr-404	227	7	base	base	NOUN
ftr-404	227	8	with	with	ADP
ftr-404	227	9	respect	respect	NOUN
ftr-404	227	10	to	to	ADP
ftr-404	227	11	invested	invest	VERB
ftr-404	227	12	earnings	earning	NOUN
ftr-404	227	13	can	can	AUX
ftr-404	227	14	be	be	AUX
ftr-404	227	15	illustrated	illustrate	VERB
ftr-404	227	16	using	use	VERB
ftr-404	227	17	the	the	DET
ftr-404	227	18	following	follow	VERB
ftr-404	227	19	example	example	NOUN
ftr-404	227	20	.	.	PUNCT
ftr-404	228	1	example	example	NOUN
ftr-404	228	2	1	1	NUM
ftr-404	228	3	–	–	PUNCT
ftr-404	228	4	a	a	DET
ftr-404	228	5	rbit	rbit	NOUN
ftr-404	228	6	base	base	NOUN
ftr-404	228	7	taxpayer	taxpayer	NOUN
ftr-404	228	8	who	who	PRON
ftr-404	228	9	has	have	VERB
ftr-404	228	10	annual	annual	ADJ
ftr-404	228	11	net	net	ADJ
ftr-404	228	12	income	income	NOUN
ftr-404	228	13	of	of	ADP
ftr-404	228	14	$	$	SYM
ftr-404	228	15	200,000	200,000	NUM
ftr-404	228	16	purchases	purchase	NOUN
ftr-404	228	17	equipment	equipment	NOUN
ftr-404	228	18	costing	cost	VERB
ftr-404	228	19	$	$	SYM
ftr-404	228	20	100,000	100,000	NUM
ftr-404	228	21	.	.	PUNCT
ftr-404	229	1	the	the	DET
ftr-404	229	2	tax	tax	NOUN
ftr-404	229	3	rate	rate	NOUN
ftr-404	229	4	is	be	AUX
ftr-404	229	5	40	40	NUM
ftr-404	229	6	%	%	NOUN
ftr-404	229	7	.	.	PUNCT
ftr-404	230	1	because	because	SCONJ
ftr-404	230	2	a	a	DET
ftr-404	230	3	rbit	rbit	NOUN
ftr-404	230	4	base	base	NOUN
ftr-404	230	5	fully	fully	ADV
ftr-404	230	6	taxes	taxis	NOUN
ftr-404	230	7	invested	invest	VERB
ftr-404	230	8	earnings	earning	NOUN
ftr-404	230	9	,	,	PUNCT
ftr-404	230	10	the	the	DET
ftr-404	230	11	taxpayer	taxpayer	NOUN
ftr-404	230	12	is	be	AUX
ftr-404	230	13	only	only	ADV
ftr-404	230	14	able	able	ADJ
ftr-404	230	15	to	to	PART
ftr-404	230	16	invest	invest	VERB
ftr-404	230	17	the	the	DET
ftr-404	230	18	after	after	ADP
ftr-404	230	19	-	-	PUNCT
ftr-404	230	20	tax	tax	NOUN
ftr-404	230	21	dollars	dollar	NOUN
ftr-404	230	22	that	that	PRON
ftr-404	230	23	remain	remain	VERB
ftr-404	230	24	after	after	ADP
ftr-404	230	25	paying	pay	VERB
ftr-404	230	26	(	(	PUNCT
ftr-404	230	27	or	or	CCONJ
ftr-404	230	28	setting	set	VERB
ftr-404	230	29	aside	aside	ADV
ftr-404	230	30	)	)	PUNCT
ftr-404	230	31	$	$	SYM
ftr-404	230	32	80,000	80,000	NUM
ftr-404	230	33	in	in	ADP
ftr-404	230	34	tax	tax	NOUN
ftr-404	230	35	.	.	PUNCT
ftr-404	231	1	that	that	SCONJ
ftr-404	231	2	after	after	ADP
ftr-404	231	3	-	-	PUNCT
ftr-404	231	4	tax	tax	NOUN
ftr-404	231	5	dollar	dollar	NOUN
ftr-404	231	6	investment	investment	NOUN
ftr-404	231	7	can	can	AUX
ftr-404	231	8	never	never	ADV
ftr-404	231	9	exceed	exceed	VERB
ftr-404	231	10	$	$	SYM
ftr-404	231	11	120,000	120,000	NUM
ftr-404	231	12	.	.	PUNCT
ftr-404	232	1	in	in	ADP
ftr-404	232	2	this	this	DET
ftr-404	232	3	case	case	NOUN
ftr-404	232	4	the	the	DET
ftr-404	232	5	taxpayer	taxpayer	NOUN
ftr-404	232	6	2006	2006	NUM
ftr-404	232	7	]	]	PUNCT
ftr-404	232	8	capital	capital	NOUN
ftr-404	232	9	equipment	equipment	NOUN
ftr-404	232	10	expensing	expense	VERB
ftr-404	232	11	225	225	NUM
ftr-404	232	12	26	26	NUM
ftr-404	232	13	.	.	PUNCT
ftr-404	233	1	the	the	DET
ftr-404	233	2	formula	formula	NOUN
ftr-404	233	3	for	for	ADP
ftr-404	233	4	nascent	nascent	ADJ
ftr-404	233	5	tax	tax	NOUN
ftr-404	233	6	capital	capital	NOUN
ftr-404	233	7	creation	creation	NOUN
ftr-404	233	8	can	can	AUX
ftr-404	233	9	be	be	AUX
ftr-404	233	10	expressed	express	VERB
ftr-404	233	11	as	as	ADP
ftr-404	233	12	cap	cap	NOUN
ftr-404	233	13	=	=	SYM
ftr-404	233	14	e	e	NOUN
ftr-404	233	15	x	x	X
ftr-404	233	16	(	(	PUNCT
ftr-404	233	17	1	1	NUM
ftr-404	233	18	-	-	PUNCT
ftr-404	233	19	t	t	NOUN
ftr-404	233	20	)	)	PUNCT
ftr-404	233	21	,	,	PUNCT
ftr-404	233	22	where	where	SCONJ
ftr-404	233	23	e	e	PRON
ftr-404	233	24	represents	represent	VERB
ftr-404	233	25	net	net	ADJ
ftr-404	233	26	earnings	earning	NOUN
ftr-404	233	27	,	,	PUNCT
ftr-404	233	28	and	and	CCONJ
ftr-404	233	29	t	t	PROPN
ftr-404	233	30	represents	represent	VERB
ftr-404	233	31	the	the	DET
ftr-404	233	32	tax	tax	NOUN
ftr-404	233	33	rate	rate	NOUN
ftr-404	233	34	.	.	PUNCT
ftr-404	234	1	see	see	VERB
ftr-404	234	2	definition	definition	NOUN
ftr-404	234	3	and	and	CCONJ
ftr-404	234	4	discussion	discussion	NOUN
ftr-404	234	5	of	of	ADP
ftr-404	234	6	nascent	nascent	ADJ
ftr-404	234	7	tax	tax	NOUN
ftr-404	234	8	capital	capital	NOUN
ftr-404	234	9	,	,	PUNCT
ftr-404	234	10	supra	supra	PROPN
ftr-404	234	11	note	note	NOUN
ftr-404	234	12	5	5	NUM
ftr-404	234	13	,	,	PUNCT
ftr-404	234	14	and	and	CCONJ
ftr-404	234	15	accompanying	accompany	VERB
ftr-404	234	16	text	text	NOUN
ftr-404	234	17	.	.	PUNCT
ftr-404	235	1	see	see	VERB
ftr-404	235	2	also	also	ADV
ftr-404	235	3	,	,	PUNCT
ftr-404	235	4	infra	infra	NOUN
ftr-404	235	5	note	note	VERB
ftr-404	235	6	73	73	NUM
ftr-404	235	7	and	and	CCONJ
ftr-404	235	8	accompanying	accompany	VERB
ftr-404	235	9	text	text	NOUN
ftr-404	235	10	.	.	PUNCT
ftr-404	236	1	27	27	NUM
ftr-404	236	2	.	.	PUNCT
ftr-404	237	1	as	as	ADP
ftr-404	237	2	a	a	DET
ftr-404	237	3	practical	practical	ADJ
ftr-404	237	4	matter	matter	NOUN
ftr-404	237	5	,	,	PUNCT
ftr-404	237	6	the	the	DET
ftr-404	237	7	atcoi	atcoi	NOUN
ftr-404	237	8	for	for	ADP
ftr-404	237	9	the	the	DET
ftr-404	237	10	$	$	SYM
ftr-404	237	11	100,000	100,000	NUM
ftr-404	237	12	investment	investment	NOUN
ftr-404	237	13	is	be	AUX
ftr-404	237	14	really	really	ADV
ftr-404	237	15	only	only	ADV
ftr-404	237	16	$	$	SYM
ftr-404	237	17	40,000	40,000	NUM
ftr-404	237	18	.	.	PUNCT
ftr-404	238	1	the	the	DET
ftr-404	238	2	theoretical	theoretical	ADJ
ftr-404	238	3	definition	definition	NOUN
ftr-404	238	4	of	of	ADP
ftr-404	238	5	after	after	ADP
ftr-404	238	6	-	-	PUNCT
ftr-404	238	7	tax	tax	NOUN
ftr-404	238	8	cost	cost	NOUN
ftr-404	238	9	of	of	ADP
ftr-404	238	10	investment	investment	NOUN
ftr-404	238	11	(	(	PUNCT
ftr-404	238	12	atcoi	atcoi	NOUN
ftr-404	238	13	)	)	PUNCT
ftr-404	238	14	is	be	AUX
ftr-404	238	15	the	the	DET
ftr-404	238	16	amount	amount	NOUN
ftr-404	238	17	of	of	ADP
ftr-404	238	18	tax	tax	NOUN
ftr-404	238	19	concurrently	concurrently	ADV
ftr-404	238	20	imposed	impose	VERB
ftr-404	238	21	(	(	PUNCT
ftr-404	238	22	$	$	SYM
ftr-404	238	23	40,000	40,000	NUM
ftr-404	238	24	)	)	PUNCT
ftr-404	238	25	on	on	ADP
ftr-404	238	26	the	the	DET
ftr-404	238	27	amount	amount	NOUN
ftr-404	238	28	invested	invest	VERB
ftr-404	238	29	(	(	PUNCT
ftr-404	238	30	$	$	SYM
ftr-404	238	31	100,000	100,000	NUM
ftr-404	238	32	)	)	PUNCT
ftr-404	238	33	in	in	ADP
ftr-404	238	34	order	order	NOUN
ftr-404	238	35	to	to	PART
ftr-404	238	36	generate	generate	VERB
ftr-404	238	37	the	the	DET
ftr-404	238	38	amount	amount	NOUN
ftr-404	238	39	invested	invest	VERB
ftr-404	238	40	in	in	ADP
ftr-404	238	41	after	after	ADP
ftr-404	238	42	-	-	PUNCT
ftr-404	238	43	tax	tax	NOUN
ftr-404	238	44	dollars	dollar	NOUN
ftr-404	238	45	.	.	PUNCT
ftr-404	239	1	28	28	NUM
ftr-404	239	2	.	.	PUNCT
ftr-404	240	1	“	"	PUNCT
ftr-404	240	2	whatever	whatever	DET
ftr-404	240	3	difficulty	difficulty	NOUN
ftr-404	240	4	there	there	PRON
ftr-404	240	5	may	may	AUX
ftr-404	240	6	be	be	AUX
ftr-404	240	7	about	about	ADP
ftr-404	240	8	a	a	DET
ftr-404	240	9	precise	precise	ADJ
ftr-404	240	10	and	and	CCONJ
ftr-404	240	11	scientific	scientific	ADJ
ftr-404	240	12	definition	definition	NOUN
ftr-404	240	13	of	of	ADP
ftr-404	240	14	‘	'	PUNCT
ftr-404	240	15	income	income	NOUN
ftr-404	240	16	,	,	PUNCT
ftr-404	240	17	’	'	PUNCT
ftr-404	240	18	it	it	PRON
ftr-404	240	19	imports	import	VERB
ftr-404	240	20	.	.	PUNCT
ftr-404	240	21	.	.	PUNCT
ftr-404	240	22	.	.	PUNCT
ftr-404	241	1	something	something	PRON
ftr-404	241	2	entirely	entirely	ADV
ftr-404	241	3	distinct	distinct	ADJ
ftr-404	241	4	from	from	ADP
ftr-404	241	5	principal	principal	NOUN
ftr-404	241	6	or	or	CCONJ
ftr-404	241	7	capital	capital	NOUN
ftr-404	241	8	either	either	CCONJ
ftr-404	241	9	as	as	ADP
ftr-404	241	10	a	a	DET
ftr-404	241	11	subject	subject	NOUN
ftr-404	241	12	of	of	ADP
ftr-404	241	13	taxation	taxation	NOUN
ftr-404	241	14	or	or	CCONJ
ftr-404	241	15	as	as	ADP
ftr-404	241	16	a	a	DET
ftr-404	241	17	measure	measure	NOUN
ftr-404	241	18	of	of	ADP
ftr-404	241	19	the	the	DET
ftr-404	241	20	tax	tax	NOUN
ftr-404	241	21	;	;	PUNCT
ftr-404	241	22	conveying	convey	VERB
ftr-404	241	23	rather	rather	ADV
ftr-404	241	24	the	the	DET
ftr-404	241	25	idea	idea	NOUN
ftr-404	241	26	of	of	ADP
ftr-404	241	27	gain	gain	NOUN
ftr-404	241	28	or	or	CCONJ
ftr-404	241	29	increase	increase	VERB
ftr-404	241	30	.	.	PUNCT
ftr-404	241	31	.	.	PUNCT
ftr-404	241	32	.	.	PUNCT
ftr-404	241	33	.	.	PUNCT
ftr-404	242	1	understanding	understand	VERB
ftr-404	242	2	the	the	DET
ftr-404	242	3	term	term	NOUN
ftr-404	242	4	in	in	ADP
ftr-404	242	5	this	this	DET
ftr-404	242	6	natural	natural	ADJ
ftr-404	242	7	and	and	CCONJ
ftr-404	242	8	obvious	obvious	ADJ
ftr-404	242	9	sense	sense	NOUN
ftr-404	242	10	,	,	PUNCT
ftr-404	242	11	it	it	PRON
ftr-404	242	12	can	can	AUX
ftr-404	242	13	not	not	PART
ftr-404	242	14	be	be	AUX
ftr-404	242	15	said	say	VERB
ftr-404	242	16	that	that	SCONJ
ftr-404	242	17	a	a	DET
ftr-404	242	18	conversion	conversion	NOUN
ftr-404	242	19	of	of	ADP
ftr-404	242	20	capital	capital	NOUN
ftr-404	242	21	assets	asset	NOUN
ftr-404	242	22	invariably	invariably	ADV
ftr-404	242	23	produces	produce	VERB
ftr-404	242	24	income	income	NOUN
ftr-404	242	25	.	.	PUNCT
ftr-404	243	1	if	if	SCONJ
ftr-404	243	2	sold	sell	VERB
ftr-404	243	3	at	at	ADP
ftr-404	243	4	less	less	ADJ
ftr-404	243	5	than	than	ADP
ftr-404	243	6	cost	cost	NOUN
ftr-404	243	7	,	,	PUNCT
ftr-404	243	8	it	it	PRON
ftr-404	243	9	produces	produce	VERB
ftr-404	243	10	rather	rather	ADV
ftr-404	243	11	loss	loss	NOUN
ftr-404	243	12	or	or	CCONJ
ftr-404	243	13	outgo	outgo	NOUN
ftr-404	243	14	.	.	PUNCT
ftr-404	243	15	.	.	PUNCT
ftr-404	243	16	.	.	PUNCT
ftr-404	243	17	.	.	PUNCT
ftr-404	244	1	in	in	ADP
ftr-404	244	2	order	order	NOUN
ftr-404	244	3	to	to	PART
ftr-404	244	4	determine	determine	VERB
ftr-404	244	5	whether	whether	SCONJ
ftr-404	244	6	there	there	PRON
ftr-404	244	7	has	have	AUX
ftr-404	244	8	been	be	AUX
ftr-404	244	9	gain	gain	NOUN
ftr-404	244	10	or	or	CCONJ
ftr-404	244	11	loss	loss	NOUN
ftr-404	244	12	,	,	PUNCT
ftr-404	244	13	and	and	CCONJ
ftr-404	244	14	the	the	DET
ftr-404	244	15	amount	amount	NOUN
ftr-404	244	16	of	of	ADP
ftr-404	244	17	the	the	DET
ftr-404	244	18	gain	gain	NOUN
ftr-404	244	19	,	,	PUNCT
ftr-404	244	20	if	if	SCONJ
ftr-404	244	21	any	any	PRON
ftr-404	244	22	,	,	PUNCT
ftr-404	244	23	we	we	PRON
ftr-404	244	24	must	must	AUX
ftr-404	244	25	withdraw	withdraw	VERB
ftr-404	244	26	from	from	ADP
ftr-404	244	27	the	the	DET
ftr-404	244	28	gross	gross	ADJ
ftr-404	244	29	proceeds	proceed	VERB
ftr-404	244	30	an	an	DET
ftr-404	244	31	amount	amount	NOUN
ftr-404	244	32	sufficient	sufficient	ADJ
ftr-404	244	33	to	to	PART
ftr-404	244	34	restore	restore	VERB
ftr-404	244	35	the	the	DET
ftr-404	244	36	capital	capital	NOUN
ftr-404	244	37	value	value	NOUN
ftr-404	244	38	that	that	PRON
ftr-404	244	39	existed	exist	VERB
ftr-404	244	40	at	at	ADP
ftr-404	244	41	the	the	DET
ftr-404	244	42	commencement	commencement	NOUN
ftr-404	244	43	of	of	ADP
ftr-404	244	44	the	the	DET
ftr-404	244	45	period	period	NOUN
ftr-404	244	46	under	under	ADP
ftr-404	244	47	consideration	consideration	NOUN
ftr-404	244	48	.	.	PUNCT
ftr-404	244	49	”	"	PUNCT
ftr-404	245	1	doyle	doyle	PROPN
ftr-404	245	2	v.	v.	PROPN
ftr-404	245	3	mitchell	mitchell	PROPN
ftr-404	245	4	brothers	brothers	PROPN
ftr-404	245	5	co.	co.	PROPN
ftr-404	245	6	,	,	PUNCT
ftr-404	245	7	247	247	NUM
ftr-404	245	8	u.s	u.s	PROPN
ftr-404	245	9	.	.	PROPN
ftr-404	245	10	179	179	NUM
ftr-404	245	11	,	,	PUNCT
ftr-404	245	12	185	185	NUM
ftr-404	245	13	(	(	PUNCT
ftr-404	245	14	1918	1918	NUM
ftr-404	245	15	)	)	PUNCT
ftr-404	245	16	.	.	PUNCT
ftr-404	246	1	pays	pay	VERB
ftr-404	246	2	$	$	SYM
ftr-404	246	3	80,000	80,000	NUM
ftr-404	246	4	in	in	ADP
ftr-404	246	5	tax	tax	NOUN
ftr-404	246	6	,	,	PUNCT
ftr-404	246	7	purchases	purchase	VERB
ftr-404	246	8	equipment	equipment	NOUN
ftr-404	246	9	for	for	ADP
ftr-404	246	10	$	$	SYM
ftr-404	246	11	100,000	100,000	NUM
ftr-404	246	12	and	and	CCONJ
ftr-404	246	13	retains	retain	VERB
ftr-404	246	14	$	$	SYM
ftr-404	246	15	20,000	20,000	NUM
ftr-404	246	16	after	after	ADP
ftr-404	246	17	tax	tax	NOUN
ftr-404	246	18	.	.	PUNCT
ftr-404	247	1	three	three	NUM
ftr-404	247	2	characteristics	characteristic	NOUN
ftr-404	247	3	of	of	ADP
ftr-404	247	4	rbit	rbit	NOUN
ftr-404	247	5	base	base	NOUN
ftr-404	247	6	capital	capital	NOUN
ftr-404	247	7	income	income	NOUN
ftr-404	247	8	taxation	taxation	NOUN
ftr-404	247	9	are	be	AUX
ftr-404	247	10	revealed	reveal	VERB
ftr-404	247	11	in	in	ADP
ftr-404	247	12	this	this	DET
ftr-404	247	13	example	example	NOUN
ftr-404	247	14	.	.	PUNCT
ftr-404	248	1	first	first	ADV
ftr-404	248	2	,	,	PUNCT
ftr-404	248	3	the	the	DET
ftr-404	248	4	taxpayer	taxpayer	NOUN
ftr-404	248	5	has	have	AUX
ftr-404	248	6	created	create	VERB
ftr-404	248	7	$	$	SYM
ftr-404	248	8	120,000	120,000	NUM
ftr-404	248	9	of	of	ADP
ftr-404	248	10	nascent	nascent	ADJ
ftr-404	248	11	tax	tax	NOUN
ftr-404	248	12	capital	capital	NOUN
ftr-404	248	13	and	and	CCONJ
ftr-404	248	14	made	make	VERB
ftr-404	248	15	it	it	PRON
ftr-404	248	16	available	available	ADJ
ftr-404	248	17	for	for	ADP
ftr-404	248	18	investment	investment	NOUN
ftr-404	248	19	in	in	ADP
ftr-404	248	20	equipment	equipment	NOUN
ftr-404	248	21	,	,	PUNCT
ftr-404	248	22	simply	simply	ADV
ftr-404	248	23	by	by	ADP
ftr-404	248	24	concurrently	concurrently	ADV
ftr-404	248	25	generating	generate	VERB
ftr-404	248	26	$	$	SYM
ftr-404	248	27	200,000	200,000	NUM
ftr-404	248	28	of	of	ADP
ftr-404	248	29	net	net	ADJ
ftr-404	248	30	business	business	NOUN
ftr-404	248	31	pre	pre	ADJ
ftr-404	248	32	-	-	ADJ
ftr-404	248	33	tax	tax	ADJ
ftr-404	248	34	income	income	NOUN
ftr-404	248	35	during	during	ADP
ftr-404	248	36	the	the	DET
ftr-404	248	37	taxable	taxable	ADJ
ftr-404	248	38	year	year	NOUN
ftr-404	248	39	.	.	PUNCT
ftr-404	249	1	this	this	DET
ftr-404	249	2	article	article	NOUN
ftr-404	249	3	terms	term	VERB
ftr-404	249	4	this	this	DET
ftr-404	249	5	process	process	NOUN
ftr-404	249	6	the	the	DET
ftr-404	249	7	“	"	PUNCT
ftr-404	249	8	tax	tax	NOUN
ftr-404	249	9	-	-	PUNCT
ftr-404	249	10	capital	capital	NOUN
ftr-404	249	11	creation	creation	NOUN
ftr-404	249	12	”	"	PUNCT
ftr-404	249	13	process.26	process.26	ADJ
ftr-404	249	14	second	second	NOUN
ftr-404	249	15	,	,	PUNCT
ftr-404	249	16	the	the	DET
ftr-404	249	17	taxpayer	taxpayer	NOUN
ftr-404	249	18	has	have	AUX
ftr-404	249	19	formed	form	VERB
ftr-404	249	20	$	$	SYM
ftr-404	249	21	20,000	20,000	NUM
ftr-404	249	22	of	of	ADP
ftr-404	249	23	new	new	ADJ
ftr-404	249	24	tax	tax	NOUN
ftr-404	249	25	capital	capital	NOUN
ftr-404	249	26	after	after	ADP
ftr-404	249	27	investing	invest	VERB
ftr-404	249	28	and	and	CCONJ
ftr-404	249	29	paying	pay	VERB
ftr-404	249	30	tax	tax	NOUN
ftr-404	249	31	on	on	ADP
ftr-404	249	32	his	his	PRON
ftr-404	249	33	net	net	ADJ
ftr-404	249	34	post	post	ADJ
ftr-404	249	35	-	-	ADJ
ftr-404	249	36	investment	investment	ADJ
ftr-404	249	37	income	income	NOUN
ftr-404	249	38	.	.	PUNCT
ftr-404	250	1	this	this	DET
ftr-404	250	2	article	article	NOUN
ftr-404	250	3	terms	term	VERB
ftr-404	250	4	this	this	DET
ftr-404	250	5	normative	normative	ADJ
ftr-404	250	6	or	or	CCONJ
ftr-404	250	7	prototypical	prototypical	ADJ
ftr-404	250	8	taxation	taxation	NOUN
ftr-404	250	9	of	of	ADP
ftr-404	250	10	earnings	earning	NOUN
ftr-404	250	11	and	and	CCONJ
ftr-404	250	12	generation	generation	NOUN
ftr-404	250	13	of	of	ADP
ftr-404	250	14	after	after	ADP
ftr-404	250	15	-	-	PUNCT
ftr-404	250	16	tax	tax	NOUN
ftr-404	250	17	dollars	dollar	NOUN
ftr-404	250	18	for	for	ADP
ftr-404	250	19	investment	investment	NOUN
ftr-404	250	20	as	as	ADP
ftr-404	250	21	“	"	PUNCT
ftr-404	250	22	tax	tax	NOUN
ftr-404	250	23	capital	capital	NOUN
ftr-404	250	24	formation	formation	NOUN
ftr-404	250	25	.	.	PUNCT
ftr-404	250	26	”	"	PUNCT
ftr-404	251	1	third	third	ADV
ftr-404	251	2	,	,	PUNCT
ftr-404	251	3	a	a	DET
ftr-404	251	4	rbit	rbit	NOUN
ftr-404	251	5	base	base	NOUN
ftr-404	251	6	taxpayer	taxpayer	NOUN
ftr-404	251	7	(	(	PUNCT
ftr-404	251	8	subject	subject	ADJ
ftr-404	251	9	to	to	ADP
ftr-404	251	10	a	a	DET
ftr-404	251	11	40	40	NUM
ftr-404	251	12	%	%	NOUN
ftr-404	251	13	tax	tax	NOUN
ftr-404	251	14	rate	rate	NOUN
ftr-404	251	15	)	)	PUNCT
ftr-404	251	16	with	with	ADP
ftr-404	251	17	$	$	SYM
ftr-404	251	18	200,000	200,000	NUM
ftr-404	251	19	of	of	ADP
ftr-404	251	20	current	current	ADJ
ftr-404	251	21	earnings	earning	NOUN
ftr-404	251	22	will	will	AUX
ftr-404	251	23	have	have	VERB
ftr-404	251	24	to	to	PART
ftr-404	251	25	pay	pay	VERB
ftr-404	251	26	up	up	ADP
ftr-404	251	27	to	to	PART
ftr-404	251	28	$	$	SYM
ftr-404	251	29	80,000	80,000	NUM
ftr-404	251	30	of	of	ADP
ftr-404	251	31	tax	tax	NOUN
ftr-404	251	32	in	in	ADP
ftr-404	251	33	order	order	NOUN
ftr-404	251	34	to	to	PART
ftr-404	251	35	make	make	VERB
ftr-404	251	36	up	up	ADP
ftr-404	251	37	to	to	PART
ftr-404	251	38	$	$	SYM
ftr-404	251	39	120,000	120,000	NUM
ftr-404	251	40	of	of	ADP
ftr-404	251	41	new	new	ADJ
ftr-404	251	42	“	"	PUNCT
ftr-404	251	43	tax	tax	NOUN
ftr-404	251	44	capital	capital	NOUN
ftr-404	251	45	”	"	PUNCT
ftr-404	251	46	available	available	ADJ
ftr-404	251	47	to	to	PART
ftr-404	251	48	purchase	purchase	VERB
ftr-404	251	49	equipment	equipment	NOUN
ftr-404	251	50	.	.	PUNCT
ftr-404	252	1	this	this	DET
ftr-404	252	2	article	article	NOUN
ftr-404	252	3	terms	term	VERB
ftr-404	252	4	this	this	DET
ftr-404	252	5	process	process	NOUN
ftr-404	252	6	the	the	DET
ftr-404	252	7	after	after	ADP
ftr-404	252	8	-	-	PUNCT
ftr-404	252	9	tax	tax	NOUN
ftr-404	252	10	cost	cost	NOUN
ftr-404	252	11	of	of	ADP
ftr-404	252	12	investment	investment	NOUN
ftr-404	252	13	(	(	PUNCT
ftr-404	252	14	atcoi).27	atcoi).27	PROPN
ftr-404	252	15	the	the	DET
ftr-404	252	16	notion	notion	NOUN
ftr-404	252	17	of	of	ADP
ftr-404	252	18	“	"	PUNCT
ftr-404	252	19	tax	tax	NOUN
ftr-404	252	20	capital	capital	NOUN
ftr-404	252	21	”	"	PUNCT
ftr-404	252	22	used	use	VERB
ftr-404	252	23	in	in	ADP
ftr-404	252	24	this	this	DET
ftr-404	252	25	article	article	NOUN
ftr-404	252	26	merely	merely	ADV
ftr-404	252	27	puts	put	VERB
ftr-404	252	28	a	a	DET
ftr-404	252	29	name	name	NOUN
ftr-404	252	30	to	to	ADP
ftr-404	252	31	what	what	PRON
ftr-404	252	32	is	be	AUX
ftr-404	252	33	clearly	clearly	ADV
ftr-404	252	34	a	a	DET
ftr-404	252	35	long	long	ADV
ftr-404	252	36	-	-	PUNCT
ftr-404	252	37	standing	stand	VERB
ftr-404	252	38	and	and	CCONJ
ftr-404	252	39	fundamental	fundamental	ADJ
ftr-404	252	40	structural	structural	ADJ
ftr-404	252	41	principle	principle	NOUN
ftr-404	252	42	of	of	ADP
ftr-404	252	43	the	the	DET
ftr-404	252	44	u.s	u.s	PROPN
ftr-404	252	45	.	.	PROPN
ftr-404	252	46	realization	realization	NOUN
ftr-404	252	47	-	-	PUNCT
ftr-404	252	48	based	base	VERB
ftr-404	252	49	income	income	NOUN
ftr-404	252	50	tax	tax	NOUN
ftr-404	252	51	–	–	PUNCT
ftr-404	252	52	capital	capital	NOUN
ftr-404	252	53	.	.	PUNCT
ftr-404	253	1	that	that	SCONJ
ftr-404	253	2	the	the	DET
ftr-404	253	3	notion	notion	NOUN
ftr-404	253	4	of	of	ADP
ftr-404	253	5	tax	tax	NOUN
ftr-404	253	6	capital	capital	NOUN
ftr-404	253	7	formation28	formation28	NOUN
ftr-404	253	8	dovetails	dovetail	VERB
ftr-404	253	9	with	with	ADP
ftr-404	253	10	the	the	DET
ftr-404	253	11	realization	realization	NOUN
ftr-404	253	12	requirement	requirement	NOUN
ftr-404	253	13	can	can	AUX
ftr-404	253	14	be	be	AUX
ftr-404	253	15	seen	see	VERB
ftr-404	253	16	in	in	ADP
ftr-404	253	17	the	the	DET
ftr-404	253	18	context	context	NOUN
ftr-404	253	19	of	of	ADP
ftr-404	253	20	§	§	PROPN
ftr-404	253	21	226	226	NUM
ftr-404	253	22	florida	florida	PROPN
ftr-404	253	23	tax	tax	NOUN
ftr-404	253	24	review	review	NOUN
ftr-404	254	1	[	[	X
ftr-404	254	2	vol.7:4	vol.7:4	NOUN
ftr-404	254	3	29	29	NUM
ftr-404	254	4	.	.	PUNCT
ftr-404	255	1	“	"	PUNCT
ftr-404	255	2	the	the	DET
ftr-404	255	3	gain	gain	NOUN
ftr-404	255	4	from	from	ADP
ftr-404	255	5	the	the	DET
ftr-404	255	6	sale	sale	NOUN
ftr-404	255	7	or	or	CCONJ
ftr-404	255	8	other	other	ADJ
ftr-404	255	9	disposition	disposition	NOUN
ftr-404	255	10	of	of	ADP
ftr-404	255	11	property	property	NOUN
ftr-404	255	12	shall	shall	AUX
ftr-404	255	13	be	be	AUX
ftr-404	255	14	the	the	DET
ftr-404	255	15	excess	excess	NOUN
ftr-404	255	16	of	of	ADP
ftr-404	255	17	the	the	DET
ftr-404	255	18	amount	amount	NOUN
ftr-404	255	19	realized	realize	VERB
ftr-404	255	20	there	there	ADV
ftr-404	255	21	from	from	ADP
ftr-404	255	22	over	over	ADP
ftr-404	255	23	the	the	DET
ftr-404	255	24	adjusted	adjusted	ADJ
ftr-404	255	25	basis	basis	NOUN
ftr-404	255	26	provided	provide	VERB
ftr-404	255	27	in	in	ADP
ftr-404	255	28	§	§	PROPN
ftr-404	255	29	1011	1011	NUM
ftr-404	255	30	for	for	ADP
ftr-404	255	31	determining	determine	VERB
ftr-404	255	32	gain	gain	NOUN
ftr-404	255	33	,	,	PUNCT
ftr-404	255	34	and	and	CCONJ
ftr-404	255	35	the	the	DET
ftr-404	255	36	loss	loss	NOUN
ftr-404	255	37	shall	shall	AUX
ftr-404	255	38	be	be	AUX
ftr-404	255	39	the	the	DET
ftr-404	255	40	excess	excess	NOUN
ftr-404	255	41	of	of	ADP
ftr-404	255	42	the	the	DET
ftr-404	255	43	adjusted	adjusted	ADJ
ftr-404	255	44	basis	basis	NOUN
ftr-404	255	45	provided	provide	VERB
ftr-404	255	46	in	in	ADP
ftr-404	255	47	such	such	ADJ
ftr-404	255	48	section	section	NOUN
ftr-404	255	49	for	for	ADP
ftr-404	255	50	determining	determine	VERB
ftr-404	255	51	loss	loss	NOUN
ftr-404	255	52	over	over	ADP
ftr-404	255	53	the	the	DET
ftr-404	255	54	amount	amount	NOUN
ftr-404	255	55	realized	realize	VERB
ftr-404	255	56	.	.	PUNCT
ftr-404	255	57	”	"	PUNCT
ftr-404	256	1	irc	irc	PROPN
ftr-404	256	2	§	§	PROPN
ftr-404	256	3	1001(a	1001(a	NOUN
ftr-404	256	4	)	)	PUNCT
ftr-404	256	5	.	.	PUNCT
ftr-404	257	1	30	30	NUM
ftr-404	257	2	.	.	PUNCT
ftr-404	258	1	“	"	PUNCT
ftr-404	258	2	gain	gain	NOUN
ftr-404	258	3	realized	realize	VERB
ftr-404	258	4	on	on	ADP
ftr-404	258	5	the	the	DET
ftr-404	258	6	sale	sale	NOUN
ftr-404	258	7	or	or	CCONJ
ftr-404	258	8	exchange	exchange	NOUN
ftr-404	258	9	of	of	ADP
ftr-404	258	10	property	property	NOUN
ftr-404	258	11	is	be	AUX
ftr-404	258	12	included	include	VERB
ftr-404	258	13	in	in	ADP
ftr-404	258	14	gross	gross	ADJ
ftr-404	258	15	income	income	NOUN
ftr-404	258	16	,	,	PUNCT
ftr-404	258	17	unless	unless	SCONJ
ftr-404	258	18	excluded	exclude	VERB
ftr-404	258	19	by	by	ADP
ftr-404	258	20	law	law	NOUN
ftr-404	258	21	.	.	PUNCT
ftr-404	258	22	.	.	PUNCT
ftr-404	258	23	.	.	PUNCT
ftr-404	258	24	.	.	PUNCT
ftr-404	259	1	the	the	DET
ftr-404	259	2	specific	specific	ADJ
ftr-404	259	3	rules	rule	NOUN
ftr-404	259	4	for	for	ADP
ftr-404	259	5	computing	compute	VERB
ftr-404	259	6	the	the	DET
ftr-404	259	7	amount	amount	NOUN
ftr-404	259	8	of	of	ADP
ftr-404	259	9	gain	gain	NOUN
ftr-404	259	10	or	or	CCONJ
ftr-404	259	11	loss	loss	NOUN
ftr-404	259	12	are	be	AUX
ftr-404	259	13	contained	contain	VERB
ftr-404	259	14	in	in	ADP
ftr-404	259	15	§	§	PROPN
ftr-404	259	16	1001	1001	NUM
ftr-404	259	17	and	and	CCONJ
ftr-404	259	18	the	the	DET
ftr-404	259	19	regulations	regulation	NOUN
ftr-404	259	20	thereunder	thereunder	NOUN
ftr-404	259	21	.	.	PUNCT
ftr-404	259	22	”	"	PUNCT
ftr-404	260	1	regs	reg	NOUN
ftr-404	260	2	.	.	PUNCT
ftr-404	261	1	§	§	PROPN
ftr-404	261	2	1.61	1.61	NUM
ftr-404	261	3	-	-	PUNCT
ftr-404	261	4	6(a	6(a	NUM
ftr-404	261	5	)	)	PUNCT
ftr-404	261	6	.	.	PUNCT
ftr-404	262	1	31	31	NUM
ftr-404	262	2	.	.	PUNCT
ftr-404	262	3	irc	irc	PROPN
ftr-404	262	4	§	§	PROPN
ftr-404	262	5	1001(a	1001(a	NOUN
ftr-404	262	6	)	)	PUNCT
ftr-404	262	7	(	(	PUNCT
ftr-404	262	8	2000	2000	NUM
ftr-404	262	9	)	)	PUNCT
ftr-404	262	10	.	.	PUNCT
ftr-404	263	1	32	32	NUM
ftr-404	263	2	.	.	PUNCT
ftr-404	264	1	“	"	PUNCT
ftr-404	264	2	the	the	DET
ftr-404	264	3	general	general	ADJ
ftr-404	264	4	method	method	NOUN
ftr-404	264	5	of	of	ADP
ftr-404	264	6	computing	compute	VERB
ftr-404	264	7	such	such	ADJ
ftr-404	264	8	gain	gain	NOUN
ftr-404	264	9	or	or	CCONJ
ftr-404	264	10	loss	loss	NOUN
ftr-404	264	11	is	be	AUX
ftr-404	264	12	prescribed	prescribe	VERB
ftr-404	264	13	by	by	ADP
ftr-404	264	14	§	§	PROPN
ftr-404	264	15	1001(a	1001(a	NOUN
ftr-404	264	16	)	)	PUNCT
ftr-404	264	17	through	through	ADP
ftr-404	264	18	(	(	PUNCT
ftr-404	264	19	d	d	NOUN
ftr-404	264	20	)	)	PUNCT
ftr-404	264	21	,	,	PUNCT
ftr-404	264	22	which	which	PRON
ftr-404	264	23	contemplates	contemplate	VERB
ftr-404	264	24	that	that	SCONJ
ftr-404	264	25	from	from	ADP
ftr-404	264	26	the	the	DET
ftr-404	264	27	amount	amount	NOUN
ftr-404	264	28	realized	realize	VERB
ftr-404	264	29	upon	upon	SCONJ
ftr-404	264	30	the	the	DET
ftr-404	264	31	sale	sale	NOUN
ftr-404	264	32	or	or	CCONJ
ftr-404	264	33	exchange	exchange	NOUN
ftr-404	264	34	there	there	PRON
ftr-404	264	35	shall	shall	AUX
ftr-404	264	36	be	be	AUX
ftr-404	264	37	withdrawn	withdraw	VERB
ftr-404	264	38	a	a	DET
ftr-404	264	39	sum	sum	NOUN
ftr-404	264	40	sufficient	sufficient	ADJ
ftr-404	264	41	to	to	PART
ftr-404	264	42	restore	restore	VERB
ftr-404	264	43	the	the	DET
ftr-404	264	44	adjusted	adjusted	ADJ
ftr-404	264	45	basis	basis	NOUN
ftr-404	264	46	prescribed	prescribe	VERB
ftr-404	264	47	by	by	ADP
ftr-404	264	48	§	§	PROPN
ftr-404	264	49	1011	1011	NUM
ftr-404	264	50	.	.	PUNCT
ftr-404	264	51	.	.	PUNCT
ftr-404	264	52	.	.	PUNCT
ftr-404	264	53	.	.	PUNCT
ftr-404	265	1	the	the	DET
ftr-404	265	2	amount	amount	NOUN
ftr-404	265	3	which	which	PRON
ftr-404	265	4	remains	remain	VERB
ftr-404	265	5	after	after	SCONJ
ftr-404	265	6	the	the	DET
ftr-404	265	7	adjusted	adjusted	ADJ
ftr-404	265	8	basis	basis	NOUN
ftr-404	265	9	has	have	AUX
ftr-404	265	10	been	be	AUX
ftr-404	265	11	restored	restore	VERB
ftr-404	265	12	to	to	ADP
ftr-404	265	13	the	the	DET
ftr-404	265	14	taxpayer	taxpayer	NOUN
ftr-404	265	15	constitutes	constitute	VERB
ftr-404	265	16	the	the	DET
ftr-404	265	17	realized	realize	VERB
ftr-404	265	18	gain	gain	NOUN
ftr-404	265	19	.	.	PUNCT
ftr-404	265	20	”	"	PUNCT
ftr-404	266	1	26	26	NUM
ftr-404	266	2	c.f.r	c.f.r	NOUN
ftr-404	266	3	.	.	PUNCT
ftr-404	267	1	§	§	PROPN
ftr-404	267	2	1001	1001	NUM
ftr-404	267	3	-	-	SYM
ftr-404	267	4	1(a	1(a	NUM
ftr-404	267	5	)	)	PUNCT
ftr-404	267	6	(	(	PUNCT
ftr-404	267	7	2002	2002	NUM
ftr-404	267	8	)	)	PUNCT
ftr-404	267	9	.	.	PUNCT
ftr-404	268	1	33	33	NUM
ftr-404	268	2	.	.	PUNCT
ftr-404	269	1	see	see	VERB
ftr-404	269	2	charles	charles	PROPN
ftr-404	269	3	terry	terry	PROPN
ftr-404	269	4	,	,	PUNCT
ftr-404	269	5	supra	supra	PROPN
ftr-404	269	6	note	note	NOUN
ftr-404	269	7	1	1	NUM
ftr-404	269	8	,	,	PUNCT
ftr-404	269	9	at	at	ADP
ftr-404	269	10	500	500	NUM
ftr-404	269	11	.	.	PUNCT
ftr-404	270	1	“	"	PUNCT
ftr-404	270	2	as	as	SCONJ
ftr-404	270	3	an	an	DET
ftr-404	270	4	asset	asset	NOUN
ftr-404	270	5	(	(	PUNCT
ftr-404	270	6	or	or	CCONJ
ftr-404	270	7	its	its	PRON
ftr-404	270	8	successor	successor	NOUN
ftr-404	270	9	)	)	PUNCT
ftr-404	270	10	moves	move	VERB
ftr-404	270	11	through	through	ADP
ftr-404	270	12	the	the	DET
ftr-404	270	13	tax	tax	NOUN
ftr-404	270	14	system	system	NOUN
ftr-404	270	15	,	,	PUNCT
ftr-404	270	16	its	its	PRON
ftr-404	270	17	tax	tax	NOUN
ftr-404	270	18	basis	basis	NOUN
ftr-404	270	19	moves	move	NOUN
ftr-404	270	20	along	along	ADP
ftr-404	270	21	with	with	ADP
ftr-404	270	22	it	it	PRON
ftr-404	270	23	as	as	ADP
ftr-404	270	24	an	an	DET
ftr-404	270	25	ongoing	ongoing	ADJ
ftr-404	270	26	measure	measure	NOUN
ftr-404	270	27	of	of	ADP
ftr-404	270	28	the	the	DET
ftr-404	270	29	continuing	continue	VERB
ftr-404	270	30	amount	amount	NOUN
ftr-404	270	31	of	of	ADP
ftr-404	270	32	after	after	ADP
ftr-404	270	33	-	-	PUNCT
ftr-404	270	34	tax	tax	NOUN
ftr-404	270	35	(	(	PUNCT
ftr-404	270	36	or	or	CCONJ
ftr-404	270	37	already	already	ADV
ftr-404	270	38	-	-	PUNCT
ftr-404	270	39	taxed	tax	VERB
ftr-404	270	40	)	)	PUNCT
ftr-404	270	41	dollars	dollar	NOUN
ftr-404	270	42	invested	invest	VERB
ftr-404	270	43	in	in	ADP
ftr-404	270	44	the	the	DET
ftr-404	270	45	asset	asset	NOUN
ftr-404	270	46	.	.	PUNCT
ftr-404	271	1	when	when	SCONJ
ftr-404	271	2	a	a	DET
ftr-404	271	3	taxable	taxable	ADJ
ftr-404	271	4	disposition	disposition	NOUN
ftr-404	271	5	occurs	occur	VERB
ftr-404	271	6	(	(	PUNCT
ftr-404	271	7	one	one	NUM
ftr-404	271	8	in	in	ADP
ftr-404	271	9	which	which	PRON
ftr-404	271	10	gain	gain	NOUN
ftr-404	271	11	or	or	CCONJ
ftr-404	271	12	loss	loss	NOUN
ftr-404	271	13	is	be	AUX
ftr-404	271	14	both	both	PRON
ftr-404	271	15	realized	realize	VERB
ftr-404	271	16	and	and	CCONJ
ftr-404	271	17	recognized	recognize	VERB
ftr-404	271	18	)	)	PUNCT
ftr-404	271	19	,	,	PUNCT
ftr-404	271	20	the	the	DET
ftr-404	271	21	difference	difference	NOUN
ftr-404	271	22	between	between	ADP
ftr-404	271	23	the	the	DET
ftr-404	271	24	original	original	ADJ
ftr-404	271	25	basis	basis	NOUN
ftr-404	271	26	(	(	PUNCT
ftr-404	271	27	plus	plus	CCONJ
ftr-404	271	28	or	or	CCONJ
ftr-404	271	29	minus	minus	ADP
ftr-404	271	30	any	any	DET
ftr-404	271	31	adjustments	adjustment	NOUN
ftr-404	271	32	to	to	ADP
ftr-404	271	33	that	that	DET
ftr-404	271	34	basis	basis	NOUN
ftr-404	271	35	allowed	allow	VERB
ftr-404	271	36	for	for	ADP
ftr-404	271	37	certain	certain	ADJ
ftr-404	271	38	intervening	intervene	VERB
ftr-404	271	39	events	event	NOUN
ftr-404	271	40	)	)	PUNCT
ftr-404	271	41	and	and	CCONJ
ftr-404	271	42	the	the	DET
ftr-404	271	43	amount	amount	NOUN
ftr-404	271	44	realized	realize	VERB
ftr-404	271	45	produces	produce	VERB
ftr-404	271	46	either	either	CCONJ
ftr-404	271	47	an	an	DET
ftr-404	271	48	increase	increase	NOUN
ftr-404	271	49	or	or	CCONJ
ftr-404	271	50	a	a	DET
ftr-404	271	51	decrease	decrease	NOUN
ftr-404	271	52	in	in	ADP
ftr-404	271	53	the	the	DET
ftr-404	271	54	taxable	taxable	ADJ
ftr-404	271	55	income	income	NOUN
ftr-404	271	56	of	of	ADP
ftr-404	271	57	the	the	DET
ftr-404	271	58	taxpayer	taxpayer	NOUN
ftr-404	271	59	disposing	dispose	VERB
ftr-404	271	60	of	of	ADP
ftr-404	271	61	the	the	DET
ftr-404	271	62	asset	asset	NOUN
ftr-404	271	63	at	at	ADP
ftr-404	271	64	that	that	DET
ftr-404	271	65	time	time	NOUN
ftr-404	271	66	.	.	PUNCT
ftr-404	271	67	”	"	PUNCT
ftr-404	272	1	i	i	PRON
ftr-404	272	2	d.	d.	PROPN
ftr-404	272	3	see	see	VERB
ftr-404	272	4	also	also	ADV
ftr-404	272	5	kohl	kohl	NOUN
ftr-404	272	6	,	,	PUNCT
ftr-404	272	7	supra	supra	PROPN
ftr-404	272	8	note	note	PROPN
ftr-404	272	9	26	26	NUM
ftr-404	272	10	,	,	PUNCT
ftr-404	272	11	at	at	ADP
ftr-404	272	12	631	631	NUM
ftr-404	272	13	(	(	PUNCT
ftr-404	272	14	stating	state	VERB
ftr-404	272	15	,	,	PUNCT
ftr-404	272	16	“	"	PUNCT
ftr-404	272	17	the	the	DET
ftr-404	272	18	role	role	NOUN
ftr-404	272	19	of	of	ADP
ftr-404	272	20	basis	basis	NOUN
ftr-404	272	21	as	as	ADP
ftr-404	272	22	the	the	DET
ftr-404	272	23	measure	measure	NOUN
ftr-404	272	24	of	of	ADP
ftr-404	272	25	prospective	prospective	ADJ
ftr-404	272	26	tax	tax	NOUN
ftr-404	272	27	exemption	exemption	NOUN
ftr-404	272	28	sheds	shed	VERB
ftr-404	272	29	light	light	NOUN
ftr-404	272	30	on	on	ADP
ftr-404	272	31	the	the	DET
ftr-404	272	32	nature	nature	NOUN
ftr-404	272	33	of	of	ADP
ftr-404	272	34	gain	gain	NOUN
ftr-404	272	35	and	and	CCONJ
ftr-404	272	36	loss	loss	NOUN
ftr-404	272	37	realized	realize	VERB
ftr-404	272	38	.	.	PUNCT
ftr-404	272	39	.	.	PUNCT
ftr-404	272	40	.	.	PUNCT
ftr-404	273	1	under	under	ADP
ftr-404	273	2	§	§	PROPN
ftr-404	273	3	1001	1001	NUM
ftr-404	273	4	”	"	PUNCT
ftr-404	273	5	)	)	PUNCT
ftr-404	273	6	.	.	PUNCT
ftr-404	274	1	34	34	NUM
ftr-404	274	2	.	.	PUNCT
ftr-404	274	3	see	see	VERB
ftr-404	274	4	e.g.	e.g.	ADV
ftr-404	274	5	,	,	PUNCT
ftr-404	274	6	allied	allied	PROPN
ftr-404	274	7	corp	corp	PROPN
ftr-404	274	8	.	.	PROPN
ftr-404	274	9	v.	v.	PROPN
ftr-404	274	10	u.s	u.s	PROPN
ftr-404	274	11	.	.	PROPN
ftr-404	274	12	,	,	PUNCT
ftr-404	274	13	685	685	NUM
ftr-404	274	14	f.2d	f.2d	NOUN
ftr-404	274	15	.	.	PROPN
ftr-404	274	16	396	396	NUM
ftr-404	274	17	,	,	PUNCT
ftr-404	274	18	404	404	NUM
ftr-404	274	19	(	(	PUNCT
ftr-404	274	20	ct	ct	PROPN
ftr-404	274	21	.	.	PUNCT
ftr-404	274	22	cl	cl	NOUN
ftr-404	274	23	.	.	PROPN
ftr-404	274	24	1982	1982	NUM
ftr-404	274	25	)	)	PUNCT
ftr-404	274	26	(	(	PUNCT
ftr-404	274	27	citing	cite	VERB
ftr-404	274	28	§	§	PROPN
ftr-404	274	29	1001(a	1001(a	NOUN
ftr-404	274	30	)	)	PUNCT
ftr-404	274	31	in	in	ADP
ftr-404	274	32	stating	state	VERB
ftr-404	274	33	“	"	PUNCT
ftr-404	274	34	[	[	X
ftr-404	274	35	t]he	t]he	ADV
ftr-404	274	36	internal	internal	ADJ
ftr-404	274	37	revenue	revenue	NOUN
ftr-404	274	38	code	code	NOUN
ftr-404	274	39	provides	provide	VERB
ftr-404	274	40	that	that	SCONJ
ftr-404	274	41	a	a	DET
ftr-404	274	42	taxpayer	taxpayer	NOUN
ftr-404	274	43	is	be	AUX
ftr-404	274	44	entitled	entitle	VERB
ftr-404	274	45	to	to	ADP
ftr-404	274	46	a	a	DET
ftr-404	274	47	tax	tax	NOUN
ftr-404	274	48	-	-	PUNCT
ftr-404	274	49	free	free	ADJ
ftr-404	274	50	recovery	recovery	NOUN
ftr-404	274	51	of	of	ADP
ftr-404	274	52	his	his	PRON
ftr-404	274	53	capital	capital	NOUN
ftr-404	274	54	investment	investment	NOUN
ftr-404	274	55	”	"	PUNCT
ftr-404	274	56	)	)	PUNCT
ftr-404	274	57	;	;	PUNCT
ftr-404	274	58	brea	brea	PROPN
ftr-404	274	59	canon	canon	PROPN
ftr-404	274	60	oil	oil	PROPN
ftr-404	274	61	co.	co.	PROPN
ftr-404	274	62	v.	v.	ADP
ftr-404	274	63	comm’r	comm’r	NOUN
ftr-404	274	64	,	,	PUNCT
ftr-404	274	65	29	29	NUM
ftr-404	274	66	bta	bta	PROPN
ftr-404	274	67	1134	1134	NUM
ftr-404	274	68	,	,	PUNCT
ftr-404	274	69	1137	1137	NUM
ftr-404	274	70	(	(	PUNCT
ftr-404	274	71	1934	1934	NUM
ftr-404	274	72	)	)	PUNCT
ftr-404	274	73	(	(	PUNCT
ftr-404	274	74	stating	state	VERB
ftr-404	274	75	“	"	PUNCT
ftr-404	274	76	[	[	X
ftr-404	274	77	i]t	i]t	X
ftr-404	274	78	is	be	AUX
ftr-404	274	79	well	well	ADV
ftr-404	274	80	established	establish	VERB
ftr-404	274	81	that	that	SCONJ
ftr-404	274	82	allowances	allowance	NOUN
ftr-404	274	83	for	for	ADP
ftr-404	274	84	depreciation	depreciation	NOUN
ftr-404	274	85	are	be	AUX
ftr-404	274	86	based	base	VERB
ftr-404	274	87	upon	upon	SCONJ
ftr-404	274	88	the	the	DET
ftr-404	274	89	principle	principle	NOUN
ftr-404	274	90	that	that	SCONJ
ftr-404	274	91	a	a	DET
ftr-404	274	92	taxpayer	taxpayer	NOUN
ftr-404	274	93	is	be	AUX
ftr-404	274	94	entitled	entitle	VERB
ftr-404	274	95	to	to	ADP
ftr-404	274	96	tax	tax	NOUN
ftr-404	274	97	-	-	PUNCT
ftr-404	274	98	free	free	ADJ
ftr-404	274	99	recovery	recovery	NOUN
ftr-404	274	100	of	of	ADP
ftr-404	274	101	his	his	PRON
ftr-404	274	102	capital	capital	NOUN
ftr-404	274	103	investment	investment	NOUN
ftr-404	274	104	”	"	PUNCT
ftr-404	274	105	)	)	PUNCT
ftr-404	274	106	.	.	PUNCT
ftr-404	275	1	for	for	ADP
ftr-404	275	2	examples	example	NOUN
ftr-404	275	3	of	of	ADP
ftr-404	275	4	how	how	SCONJ
ftr-404	275	5	the	the	DET
ftr-404	275	6	tax	tax	NOUN
ftr-404	275	7	-	-	PUNCT
ftr-404	275	8	free	free	ADJ
ftr-404	275	9	recovery	recovery	NOUN
ftr-404	275	10	of	of	ADP
ftr-404	275	11	capital	capital	NOUN
ftr-404	275	12	concept	concept	NOUN
ftr-404	275	13	is	be	AUX
ftr-404	275	14	so	so	ADV
ftr-404	275	15	basic	basic	ADJ
ftr-404	275	16	to	to	ADP
ftr-404	275	17	the	the	DET
ftr-404	275	18	federal	federal	ADJ
ftr-404	275	19	income	income	NOUN
ftr-404	275	20	tax	tax	NOUN
ftr-404	275	21	law	law	NOUN
ftr-404	275	22	that	that	PRON
ftr-404	275	23	it	it	PRON
ftr-404	275	24	has	have	AUX
ftr-404	275	25	been	be	AUX
ftr-404	275	26	permitted	permit	VERB
ftr-404	275	27	in	in	ADP
ftr-404	275	28	situations	situation	NOUN
ftr-404	275	29	in	in	ADP
ftr-404	275	30	the	the	DET
ftr-404	275	31	absences	absence	NOUN
ftr-404	275	32	of	of	ADP
ftr-404	275	33	explicit	explicit	ADJ
ftr-404	275	34	statutory	statutory	ADJ
ftr-404	275	35	authorization	authorization	NOUN
ftr-404	275	36	,	,	PUNCT
ftr-404	275	37	see	see	VERB
ftr-404	275	38	clark	clark	PROPN
ftr-404	275	39	v.	v.	PROPN
ftr-404	275	40	cir	cir	PROPN
ftr-404	275	41	,	,	PUNCT
ftr-404	275	42	40	40	NUM
ftr-404	275	43	bta	bta	PROPN
ftr-404	275	44	333	333	NUM
ftr-404	275	45	(	(	PUNCT
ftr-404	275	46	1939	1939	NUM
ftr-404	275	47	)	)	PUNCT
ftr-404	275	48	(	(	PUNCT
ftr-404	275	49	allowing	allow	VERB
ftr-404	275	50	a	a	DET
ftr-404	275	51	taxpayer	taxpayer	NOUN
ftr-404	275	52	who	who	PRON
ftr-404	275	53	was	be	AUX
ftr-404	275	54	reimbursed	reimburse	VERB
ftr-404	275	55	by	by	ADP
ftr-404	275	56	a	a	DET
ftr-404	275	57	tax	tax	NOUN
ftr-404	275	58	adviser	adviser	NOUN
ftr-404	275	59	for	for	ADP
ftr-404	275	60	an	an	DET
ftr-404	275	61	error	error	NOUN
ftr-404	275	62	resulting	result	VERB
ftr-404	275	63	in	in	ADP
ftr-404	275	64	an	an	DET
ftr-404	275	65	overpayment	overpayment	NOUN
ftr-404	275	66	in	in	ADP
ftr-404	275	67	a	a	DET
ftr-404	275	68	prior	prior	ADJ
ftr-404	275	69	year	year	NOUN
ftr-404	275	70	to	to	PART
ftr-404	275	71	exclude	exclude	VERB
ftr-404	275	72	the	the	DET
ftr-404	275	73	amount	amount	NOUN
ftr-404	275	74	from	from	ADP
ftr-404	275	75	his	his	PRON
ftr-404	275	76	gross	gross	ADJ
ftr-404	275	77	income	income	NOUN
ftr-404	275	78	)	)	PUNCT
ftr-404	275	79	;	;	PUNCT
ftr-404	276	1	cox	cox	PROPN
ftr-404	276	2	v.	v.	PROPN
ftr-404	276	3	kramer	kramer	PROPN
ftr-404	276	4	,	,	PUNCT
ftr-404	276	5	88	88	NUM
ftr-404	276	6	f.supp	f.supp	ADJ
ftr-404	276	7	.	.	PROPN
ftr-404	276	8	835	835	NUM
ftr-404	276	9	(	(	PUNCT
ftr-404	276	10	d.	d.	PROPN
ftr-404	276	11	conn	conn	PROPN
ftr-404	276	12	.	.	PROPN
ftr-404	276	13	1948	1948	NUM
ftr-404	276	14	)	)	PUNCT
ftr-404	276	15	(	(	PUNCT
ftr-404	276	16	permitting	permit	VERB
ftr-404	276	17	a	a	DET
ftr-404	276	18	taxpayer	taxpayer	NOUN
ftr-404	276	19	to	to	PART
ftr-404	276	20	exclude	exclude	VERB
ftr-404	276	21	a	a	DET
ftr-404	276	22	grant	grant	NOUN
ftr-404	276	23	,	,	PUNCT
ftr-404	276	24	even	even	ADV
ftr-404	276	25	though	though	SCONJ
ftr-404	276	26	the	the	DET
ftr-404	276	27	legal	legal	ADJ
ftr-404	276	28	expenses	expense	NOUN
ftr-404	276	29	for	for	ADP
ftr-404	276	30	which	which	PRON
ftr-404	276	31	he	he	PRON
ftr-404	276	32	was	be	AUX
ftr-404	276	33	reimbursed	reimburse	VERB
ftr-404	276	34	were	be	AUX
ftr-404	276	35	deducted	deduct	VERB
ftr-404	276	36	when	when	SCONJ
ftr-404	276	37	incurred	incur	VERB
ftr-404	276	38	)	)	PUNCT
ftr-404	276	39	;	;	PUNCT
ftr-404	276	40	raytheon	raytheon	NOUN
ftr-404	276	41	prod	prod	PROPN
ftr-404	276	42	.	.	PUNCT
ftr-404	276	43	corp	corp	PROPN
ftr-404	276	44	.	.	PROPN
ftr-404	276	45	v	v	PROPN
ftr-404	276	46	cir	cir	NOUN
ftr-404	276	47	,	,	PUNCT
ftr-404	276	48	144	144	NUM
ftr-404	276	49	f.2d	f.2d	NOUN
ftr-404	276	50	.	.	NOUN
ftr-404	277	1	110	110	NUM
ftr-404	277	2	(	(	PUNCT
ftr-404	277	3	1st	1st	ADJ
ftr-404	277	4	cir	cir	NOUN
ftr-404	277	5	.	.	PUNCT
ftr-404	277	6	)	)	PUNCT
ftr-404	277	7	,	,	PUNCT
ftr-404	277	8	cert	cert	NOUN
ftr-404	277	9	denied	deny	VERB
ftr-404	277	10	,	,	PUNCT
ftr-404	277	11	323	323	NUM
ftr-404	277	12	us	us	PROPN
ftr-404	277	13	779	779	NUM
ftr-404	277	14	(	(	PUNCT
ftr-404	277	15	1944	1944	NUM
ftr-404	277	16	)	)	PUNCT
ftr-404	277	17	(	(	PUNCT
ftr-404	277	18	recognizing	recognize	VERB
ftr-404	277	19	that	that	SCONJ
ftr-404	277	20	a	a	DET
ftr-404	277	21	taxpayer	taxpayer	NOUN
ftr-404	277	22	whose	whose	DET
ftr-404	277	23	business	business	NOUN
ftr-404	277	24	goodwill	goodwill	NOUN
ftr-404	277	25	is	be	AUX
ftr-404	277	26	tortiously	tortiously	ADV
ftr-404	277	27	destroyed	destroy	VERB
ftr-404	277	28	by	by	ADP
ftr-404	277	29	a	a	DET
ftr-404	277	30	1001(a	1001(a	NOUN
ftr-404	277	31	)	)	PUNCT
ftr-404	277	32	of	of	ADP
ftr-404	277	33	the	the	DET
ftr-404	277	34	internal	internal	ADJ
ftr-404	277	35	revenue	revenue	NOUN
ftr-404	277	36	code	code	NOUN
ftr-404	277	37	.	.	PUNCT
ftr-404	278	1	that	that	DET
ftr-404	278	2	provision	provision	NOUN
ftr-404	278	3	prescribes	prescribe	VERB
ftr-404	278	4	the	the	DET
ftr-404	278	5	method29	method29	NOUN
ftr-404	278	6	for	for	ADP
ftr-404	278	7	computing	compute	VERB
ftr-404	278	8	the	the	DET
ftr-404	278	9	amount	amount	NOUN
ftr-404	278	10	of	of	ADP
ftr-404	278	11	the	the	DET
ftr-404	278	12	“	"	PUNCT
ftr-404	278	13	gains	gain	NOUN
ftr-404	278	14	derived	derive	VERB
ftr-404	278	15	from	from	ADP
ftr-404	278	16	dealings	dealing	NOUN
ftr-404	278	17	in	in	ADP
ftr-404	278	18	property	property	NOUN
ftr-404	278	19	”	"	PUNCT
ftr-404	278	20	that	that	PRON
ftr-404	278	21	section	section	NOUN
ftr-404	278	22	61(a)(3	61(a)(3	NUM
ftr-404	278	23	)	)	PUNCT
ftr-404	278	24	includes	include	VERB
ftr-404	278	25	in	in	ADP
ftr-404	278	26	the	the	DET
ftr-404	278	27	gross	gross	ADJ
ftr-404	278	28	income	income	NOUN
ftr-404	278	29	of	of	ADP
ftr-404	278	30	all	all	DET
ftr-404	278	31	taxpayers	taxpayer	NOUN
ftr-404	278	32	.	.	PUNCT
ftr-404	279	1	section	section	NOUN
ftr-404	279	2	1001(a)30	1001(a)30	NUM
ftr-404	279	3	simply	simply	ADV
ftr-404	279	4	states	state	VERB
ftr-404	279	5	that	that	SCONJ
ftr-404	279	6	“	"	PUNCT
ftr-404	279	7	[	[	X
ftr-404	279	8	t]he	t]he	ADV
ftr-404	279	9	gain	gain	NOUN
ftr-404	279	10	from	from	ADP
ftr-404	279	11	the	the	DET
ftr-404	279	12	sale	sale	NOUN
ftr-404	279	13	or	or	CCONJ
ftr-404	279	14	other	other	ADJ
ftr-404	279	15	disposition	disposition	NOUN
ftr-404	279	16	of	of	ADP
ftr-404	279	17	property	property	NOUN
ftr-404	279	18	shall	shall	AUX
ftr-404	279	19	be	be	AUX
ftr-404	279	20	the	the	DET
ftr-404	279	21	excess	excess	NOUN
ftr-404	279	22	of	of	ADP
ftr-404	279	23	the	the	DET
ftr-404	279	24	amount	amount	NOUN
ftr-404	279	25	realized	realize	VERB
ftr-404	279	26	therefrom	therefrom	NOUN
ftr-404	279	27	over	over	ADP
ftr-404	279	28	the	the	DET
ftr-404	279	29	adjusted	adjusted	ADJ
ftr-404	279	30	basis	basis	NOUN
ftr-404	279	31	provided	provide	VERB
ftr-404	279	32	in	in	ADP
ftr-404	279	33	section	section	NOUN
ftr-404	279	34	1011	1011	NUM
ftr-404	279	35	for	for	ADP
ftr-404	279	36	determining	determine	VERB
ftr-404	279	37	gain	gain	NOUN
ftr-404	279	38	.	.	PUNCT
ftr-404	279	39	”	"	PUNCT
ftr-404	280	1	the	the	DET
ftr-404	280	2	regulations	regulation	NOUN
ftr-404	280	3	under	under	ADP
ftr-404	280	4	section	section	NOUN
ftr-404	280	5	100131	100131	NUM
ftr-404	280	6	make	make	VERB
ftr-404	280	7	clear	clear	ADJ
ftr-404	280	8	,	,	PUNCT
ftr-404	280	9	however	however	ADV
ftr-404	280	10	,	,	PUNCT
ftr-404	280	11	that	that	SCONJ
ftr-404	280	12	the	the	DET
ftr-404	280	13	“	"	PUNCT
ftr-404	280	14	adjusted	adjusted	ADJ
ftr-404	280	15	basis	basis	NOUN
ftr-404	280	16	”	"	PUNCT
ftr-404	280	17	represents	represent	VERB
ftr-404	280	18	amounts	amount	NOUN
ftr-404	280	19	which	which	PRON
ftr-404	280	20	a	a	DET
ftr-404	280	21	taxpayer	taxpayer	NOUN
ftr-404	280	22	must	must	AUX
ftr-404	280	23	be	be	AUX
ftr-404	280	24	allowed	allow	VERB
ftr-404	280	25	to	to	PART
ftr-404	280	26	“	"	PUNCT
ftr-404	280	27	recover	recover	VERB
ftr-404	280	28	”	"	PUNCT
ftr-404	280	29	tax	tax	NOUN
ftr-404	280	30	-	-	PUNCT
ftr-404	280	31	free	free	ADJ
ftr-404	280	32	.	.	PUNCT
ftr-404	281	1	both	both	DET
ftr-404	281	2	commentators	commentator	NOUN
ftr-404	281	3	and	and	CCONJ
ftr-404	281	4	the32	the32	NOUN
ftr-404	281	5	33	33	NUM
ftr-404	281	6	courts	court	NOUN
ftr-404	281	7	have	have	AUX
ftr-404	281	8	suggested	suggest	VERB
ftr-404	281	9	that	that	SCONJ
ftr-404	281	10	one	one	NUM
ftr-404	281	11	of	of	ADP
ftr-404	281	12	the	the	DET
ftr-404	281	13	chief	chief	ADJ
ftr-404	281	14	rationales	rationale	NOUN
ftr-404	281	15	for	for	ADP
ftr-404	281	16	the	the	DET
ftr-404	281	17	tax	tax	NOUN
ftr-404	281	18	-	-	PUNCT
ftr-404	281	19	free	free	ADJ
ftr-404	281	20	recovery34	recovery34	NOUN
ftr-404	281	21	2006	2006	NUM
ftr-404	281	22	]	]	PUNCT
ftr-404	281	23	capital	capital	NOUN
ftr-404	281	24	equipment	equipment	NOUN
ftr-404	281	25	expensing	expense	VERB
ftr-404	281	26	227	227	NUM
ftr-404	281	27	competitor	competitor	NOUN
ftr-404	281	28	is	be	AUX
ftr-404	281	29	taxable	taxable	ADJ
ftr-404	281	30	on	on	ADP
ftr-404	281	31	damages	damage	NOUN
ftr-404	281	32	paid	pay	VERB
ftr-404	281	33	by	by	ADP
ftr-404	281	34	the	the	DET
ftr-404	281	35	wrongdoer	wrongdoer	NOUN
ftr-404	281	36	only	only	ADV
ftr-404	281	37	to	to	ADP
ftr-404	281	38	the	the	DET
ftr-404	281	39	extent	extent	NOUN
ftr-404	281	40	the	the	DET
ftr-404	281	41	recovery	recovery	NOUN
ftr-404	281	42	exceeds	exceed	VERB
ftr-404	281	43	the	the	DET
ftr-404	281	44	cost	cost	NOUN
ftr-404	281	45	or	or	CCONJ
ftr-404	281	46	other	other	ADJ
ftr-404	281	47	basis	basis	NOUN
ftr-404	281	48	of	of	ADP
ftr-404	281	49	the	the	DET
ftr-404	281	50	lost	lost	ADJ
ftr-404	281	51	goodwill	goodwill	NOUN
ftr-404	281	52	)	)	PUNCT
ftr-404	281	53	.	.	PUNCT
ftr-404	282	1	35	35	NUM
ftr-404	282	2	.	.	PUNCT
ftr-404	282	3	see	see	VERB
ftr-404	282	4	e.g.	e.g.	ADV
ftr-404	282	5	,	,	PUNCT
ftr-404	282	6	philadelphia	philadelphia	PROPN
ftr-404	282	7	park	park	NOUN
ftr-404	282	8	amusement	amusement	PROPN
ftr-404	282	9	co.	co.	PROPN
ftr-404	283	1	v.	v.	CCONJ
ftr-404	283	2	united	united	PROPN
ftr-404	283	3	states	states	PROPN
ftr-404	283	4	,	,	PUNCT
ftr-404	283	5	126	126	NUM
ftr-404	283	6	f.supp	f.supp	ADJ
ftr-404	283	7	.	.	PUNCT
ftr-404	284	1	184	184	NUM
ftr-404	284	2	(	(	PUNCT
ftr-404	284	3	ct.cl.1954	ct.cl.1954	PROPN
ftr-404	284	4	)	)	PUNCT
ftr-404	284	5	(	(	PUNCT
ftr-404	284	6	holding	hold	VERB
ftr-404	284	7	that	that	SCONJ
ftr-404	284	8	where	where	SCONJ
ftr-404	284	9	the	the	DET
ftr-404	284	10	value	value	NOUN
ftr-404	284	11	of	of	ADP
ftr-404	284	12	the	the	DET
ftr-404	284	13	property	property	NOUN
ftr-404	284	14	given	give	VERB
ftr-404	284	15	up	up	ADP
ftr-404	284	16	differs	differ	NOUN
ftr-404	284	17	from	from	ADP
ftr-404	284	18	the	the	DET
ftr-404	284	19	value	value	NOUN
ftr-404	284	20	of	of	ADP
ftr-404	284	21	the	the	DET
ftr-404	284	22	property	property	NOUN
ftr-404	284	23	received	receive	VERB
ftr-404	284	24	,	,	PUNCT
ftr-404	284	25	the	the	DET
ftr-404	284	26	taxpayer	taxpayer	NOUN
ftr-404	284	27	’s	’s	PART
ftr-404	284	28	basis	basis	NOUN
ftr-404	284	29	in	in	ADP
ftr-404	284	30	the	the	DET
ftr-404	284	31	property	property	NOUN
ftr-404	284	32	received	receive	VERB
ftr-404	284	33	is	be	AUX
ftr-404	284	34	its	its	PRON
ftr-404	284	35	value	value	NOUN
ftr-404	284	36	)	)	PUNCT
ftr-404	284	37	.	.	PUNCT
ftr-404	285	1	36	36	NUM
ftr-404	285	2	.	.	PUNCT
ftr-404	285	3	see	see	VERB
ftr-404	285	4	regs	reg	NOUN
ftr-404	285	5	.	.	PUNCT
ftr-404	286	1	§	§	PROPN
ftr-404	286	2	1.61	1.61	NUM
ftr-404	286	3	-	-	NUM
ftr-404	286	4	2(d)(1	2(d)(1	NUM
ftr-404	286	5	)	)	PUNCT
ftr-404	286	6	.	.	PUNCT
ftr-404	287	1	37	37	NUM
ftr-404	287	2	.	.	PUNCT
ftr-404	288	1	where	where	SCONJ
ftr-404	288	2	an	an	DET
ftr-404	288	3	employee	employee	NOUN
ftr-404	288	4	makes	make	VERB
ftr-404	288	5	a	a	DET
ftr-404	288	6	bargain	bargain	NOUN
ftr-404	288	7	purchase	purchase	NOUN
ftr-404	288	8	from	from	ADP
ftr-404	288	9	her	her	PRON
ftr-404	288	10	employer	employer	NOUN
ftr-404	288	11	,	,	PUNCT
ftr-404	288	12	the	the	DET
ftr-404	288	13	regulations	regulation	NOUN
ftr-404	288	14	prescribe	prescribe	VERB
ftr-404	288	15	a	a	DET
ftr-404	288	16	total	total	ADJ
ftr-404	288	17	basis	basis	NOUN
ftr-404	288	18	in	in	ADP
ftr-404	288	19	the	the	DET
ftr-404	288	20	purchased	purchase	VERB
ftr-404	288	21	property	property	NOUN
ftr-404	288	22	that	that	PRON
ftr-404	288	23	consists	consist	VERB
ftr-404	288	24	in	in	ADP
ftr-404	288	25	part	part	NOUN
ftr-404	288	26	of	of	ADP
ftr-404	288	27	the	the	DET
ftr-404	288	28	amount	amount	NOUN
ftr-404	288	29	paid	pay	VERB
ftr-404	288	30	in	in	ADP
ftr-404	288	31	after	after	ADP
ftr-404	288	32	-	-	PUNCT
ftr-404	288	33	tax	tax	NOUN
ftr-404	288	34	dollars	dollar	NOUN
ftr-404	288	35	and	and	CCONJ
ftr-404	288	36	in	in	ADP
ftr-404	288	37	part	part	NOUN
ftr-404	288	38	the	the	DET
ftr-404	288	39	amount	amount	NOUN
ftr-404	288	40	of	of	ADP
ftr-404	288	41	compensation	compensation	NOUN
ftr-404	288	42	gross	gross	ADJ
ftr-404	288	43	income	income	NOUN
ftr-404	288	44	(	(	PUNCT
ftr-404	288	45	the	the	DET
ftr-404	288	46	excess	excess	NOUN
ftr-404	288	47	of	of	ADP
ftr-404	288	48	the	the	DET
ftr-404	288	49	value	value	NOUN
ftr-404	288	50	of	of	ADP
ftr-404	288	51	the	the	DET
ftr-404	288	52	in	in	ADP
ftr-404	288	53	-	-	PUNCT
ftr-404	288	54	kind	kind	NOUN
ftr-404	288	55	compensation	compensation	NOUN
ftr-404	288	56	over	over	ADP
ftr-404	288	57	its	its	PRON
ftr-404	288	58	adjusted	adjusted	ADJ
ftr-404	288	59	basis	basis	NOUN
ftr-404	288	60	)	)	PUNCT
ftr-404	288	61	,	,	PUNCT
ftr-404	288	62	which	which	PRON
ftr-404	288	63	is	be	AUX
ftr-404	288	64	treated	treat	VERB
ftr-404	288	65	as	as	ADP
ftr-404	288	66	tax	tax	NOUN
ftr-404	288	67	capital	capital	NOUN
ftr-404	288	68	.	.	PUNCT
ftr-404	289	1	see	see	VERB
ftr-404	289	2	regs	reg	NOUN
ftr-404	289	3	.	.	PUNCT
ftr-404	290	1	§	§	PROPN
ftr-404	290	2	1.61	1.61	NUM
ftr-404	290	3	-	-	PUNCT
ftr-404	290	4	2(d)(2	2(d)(2	NUM
ftr-404	290	5	)	)	PUNCT
ftr-404	290	6	.	.	PUNCT
ftr-404	291	1	38	38	NUM
ftr-404	291	2	.	.	PUNCT
ftr-404	292	1	see	see	VERB
ftr-404	292	2	e.g.	e.g.	ADV
ftr-404	292	3	,	,	PUNCT
ftr-404	292	4	regs	reg	NOUN
ftr-404	292	5	.	.	PUNCT
ftr-404	293	1	§	§	PROPN
ftr-404	293	2	1.167(a	1.167(a	NUM
ftr-404	293	3	)	)	PUNCT
ftr-404	293	4	–	–	PUNCT
ftr-404	293	5	1	1	X
ftr-404	293	6	.	.	X
ftr-404	293	7	section	section	NOUN
ftr-404	293	8	167(a	167(a	PROPN
ftr-404	293	9	)	)	PUNCT
ftr-404	293	10	provides	provide	VERB
ftr-404	293	11	that	that	SCONJ
ftr-404	293	12	“	"	PUNCT
ftr-404	293	13	a	a	DET
ftr-404	293	14	reasonable	reasonable	ADJ
ftr-404	293	15	allowance	allowance	NOUN
ftr-404	293	16	for	for	ADP
ftr-404	293	17	the	the	DET
ftr-404	293	18	exhaustion	exhaustion	NOUN
ftr-404	293	19	,	,	PUNCT
ftr-404	293	20	wear	wear	VERB
ftr-404	293	21	and	and	CCONJ
ftr-404	293	22	tear	tear	VERB
ftr-404	293	23	,	,	PUNCT
ftr-404	293	24	and	and	CCONJ
ftr-404	293	25	obsolescence	obsolescence	NOUN
ftr-404	293	26	of	of	ADP
ftr-404	293	27	property	property	NOUN
ftr-404	293	28	used	use	VERB
ftr-404	293	29	in	in	ADP
ftr-404	293	30	the	the	DET
ftr-404	293	31	trade	trade	NOUN
ftr-404	293	32	or	or	CCONJ
ftr-404	293	33	business	business	NOUN
ftr-404	293	34	or	or	CCONJ
ftr-404	293	35	of	of	ADP
ftr-404	293	36	property	property	NOUN
ftr-404	293	37	held	hold	VERB
ftr-404	293	38	by	by	ADP
ftr-404	293	39	the	the	DET
ftr-404	293	40	taxpayer	taxpayer	NOUN
ftr-404	293	41	for	for	ADP
ftr-404	293	42	the	the	DET
ftr-404	293	43	production	production	NOUN
ftr-404	293	44	of	of	ADP
ftr-404	293	45	income	income	NOUN
ftr-404	293	46	shall	shall	AUX
ftr-404	293	47	be	be	AUX
ftr-404	293	48	allowed	allow	VERB
ftr-404	293	49	as	as	ADP
ftr-404	293	50	a	a	DET
ftr-404	293	51	depreciation	depreciation	NOUN
ftr-404	293	52	deduction	deduction	NOUN
ftr-404	293	53	.	.	PUNCT
ftr-404	293	54	”	"	PUNCT
ftr-404	294	1	the	the	DET
ftr-404	294	2	accelerated	accelerate	VERB
ftr-404	294	3	cost	cost	NOUN
ftr-404	294	4	recovery	recovery	NOUN
ftr-404	294	5	system	system	NOUN
ftr-404	294	6	(	(	PUNCT
ftr-404	294	7	acrs	acrs	NOUN
ftr-404	294	8	)	)	PUNCT
ftr-404	294	9	and	and	CCONJ
ftr-404	294	10	the	the	DET
ftr-404	294	11	modified	modify	VERB
ftr-404	294	12	accelerated	accelerate	VERB
ftr-404	294	13	cost	cost	NOUN
ftr-404	294	14	recovery	recovery	NOUN
ftr-404	294	15	system	system	NOUN
ftr-404	294	16	(	(	PUNCT
ftr-404	294	17	macrs	macrs	PROPN
ftr-404	294	18	)	)	PUNCT
ftr-404	294	19	are	be	AUX
ftr-404	294	20	two	two	NUM
ftr-404	294	21	different	different	ADJ
ftr-404	294	22	depreciation	depreciation	NOUN
ftr-404	294	23	systems	system	NOUN
ftr-404	294	24	currently	currently	ADV
ftr-404	294	25	in	in	ADP
ftr-404	294	26	use	use	NOUN
ftr-404	294	27	.	.	PUNCT
ftr-404	295	1	acrs	acr	NOUN
ftr-404	295	2	was	be	AUX
ftr-404	295	3	introduced	introduce	VERB
ftr-404	295	4	by	by	ADP
ftr-404	295	5	the	the	DET
ftr-404	295	6	economic	economic	ADJ
ftr-404	295	7	recovery	recovery	NOUN
ftr-404	295	8	tax	tax	NOUN
ftr-404	295	9	act	act	NOUN
ftr-404	295	10	of	of	ADP
ftr-404	295	11	1981	1981	NUM
ftr-404	295	12	in	in	ADP
ftr-404	295	13	order	order	NOUN
ftr-404	295	14	to	to	PART
ftr-404	295	15	stimulate	stimulate	VERB
ftr-404	295	16	capital	capital	NOUN
ftr-404	295	17	formation	formation	NOUN
ftr-404	295	18	and	and	CCONJ
ftr-404	295	19	simplify	simplify	VERB
ftr-404	295	20	cost	cost	NOUN
ftr-404	295	21	recovery	recovery	NOUN
ftr-404	295	22	.	.	PUNCT
ftr-404	296	1	depreciation	depreciation	NOUN
ftr-404	296	2	under	under	ADP
ftr-404	296	3	acrs	acr	NOUN
ftr-404	296	4	is	be	AUX
ftr-404	296	5	calculated	calculate	VERB
ftr-404	296	6	by	by	ADP
ftr-404	296	7	determining	determine	VERB
ftr-404	296	8	the	the	DET
ftr-404	296	9	asset	asset	NOUN
ftr-404	296	10	’s	’s	PART
ftr-404	296	11	basis	basis	NOUN
ftr-404	296	12	,	,	PUNCT
ftr-404	296	13	and	and	CCONJ
ftr-404	296	14	multiplying	multiply	VERB
ftr-404	296	15	the	the	DET
ftr-404	296	16	unadjusted	unadjusted	ADJ
ftr-404	296	17	basis	basis	NOUN
ftr-404	296	18	of	of	ADP
ftr-404	296	19	the	the	DET
ftr-404	296	20	asset	asset	NOUN
ftr-404	296	21	by	by	ADP
ftr-404	296	22	the	the	DET
ftr-404	296	23	appropriate	appropriate	ADJ
ftr-404	296	24	recovery	recovery	NOUN
ftr-404	296	25	percentage	percentage	NOUN
ftr-404	296	26	for	for	ADP
ftr-404	296	27	the	the	DET
ftr-404	296	28	tax	tax	NOUN
ftr-404	296	29	year	year	NOUN
ftr-404	296	30	.	.	PUNCT
ftr-404	297	1	the	the	DET
ftr-404	297	2	cost	cost	NOUN
ftr-404	297	3	of	of	ADP
ftr-404	297	4	acrs	acr	NOUN
ftr-404	297	5	property	property	NOUN
ftr-404	297	6	is	be	AUX
ftr-404	297	7	generally	generally	ADV
ftr-404	297	8	recoverable	recoverable	ADJ
ftr-404	297	9	in	in	ADP
ftr-404	297	10	3	3	NUM
ftr-404	297	11	,	,	PUNCT
ftr-404	297	12	5	5	NUM
ftr-404	297	13	,	,	PUNCT
ftr-404	297	14	10	10	NUM
ftr-404	297	15	,	,	PUNCT
ftr-404	297	16	15	15	NUM
ftr-404	297	17	,	,	PUNCT
ftr-404	297	18	18	18	NUM
ftr-404	297	19	,	,	PUNCT
ftr-404	297	20	or	or	CCONJ
ftr-404	297	21	19	19	NUM
ftr-404	297	22	years	year	NOUN
ftr-404	297	23	,	,	PUNCT
ftr-404	297	24	with	with	ADP
ftr-404	297	25	most	most	ADJ
ftr-404	297	26	personal	personal	ADJ
ftr-404	297	27	property	property	NOUN
ftr-404	297	28	in	in	ADP
ftr-404	297	29	the	the	DET
ftr-404	297	30	3	3	NUM
ftr-404	297	31	-	-	PUNCT
ftr-404	297	32	year	year	NOUN
ftr-404	297	33	or	or	CCONJ
ftr-404	297	34	50	50	NUM
ftr-404	297	35	-	-	PUNCT
ftr-404	297	36	year	year	NOUN
ftr-404	297	37	class	class	NOUN
ftr-404	297	38	.	.	PUNCT
ftr-404	298	1	macrs	macrs	PROPN
ftr-404	298	2	was	be	AUX
ftr-404	298	3	introduced	introduce	VERB
ftr-404	298	4	by	by	ADP
ftr-404	298	5	the	the	DET
ftr-404	298	6	tax	tax	NOUN
ftr-404	298	7	reform	reform	PROPN
ftr-404	298	8	act	act	NOUN
ftr-404	298	9	of	of	ADP
ftr-404	298	10	1986	1986	NUM
ftr-404	298	11	and	and	CCONJ
ftr-404	298	12	is	be	AUX
ftr-404	298	13	a	a	DET
ftr-404	298	14	different	different	ADJ
ftr-404	298	15	system	system	NOUN
ftr-404	298	16	of	of	ADP
ftr-404	298	17	deducting	deduct	VERB
ftr-404	298	18	the	the	PRON
ftr-404	298	19	of	of	ADP
ftr-404	298	20	amounts	amount	NOUN
ftr-404	298	21	paid	pay	VERB
ftr-404	298	22	for	for	ADP
ftr-404	298	23	property	property	NOUN
ftr-404	298	24	through	through	ADP
ftr-404	298	25	the	the	DET
ftr-404	298	26	operation	operation	NOUN
ftr-404	298	27	of	of	ADP
ftr-404	298	28	section	section	NOUN
ftr-404	298	29	1001(a	1001(a	NOUN
ftr-404	298	30	)	)	PUNCT
ftr-404	298	31	is	be	AUX
ftr-404	298	32	that	that	SCONJ
ftr-404	298	33	this	this	DET
ftr-404	298	34	computation	computation	NOUN
ftr-404	298	35	allows	allow	VERB
ftr-404	298	36	taxpayers	taxpayer	NOUN
ftr-404	298	37	to	to	PART
ftr-404	298	38	recover	recover	VERB
ftr-404	298	39	tax	tax	NOUN
ftr-404	298	40	-	-	PUNCT
ftr-404	298	41	free	free	ADJ
ftr-404	298	42	all	all	DET
ftr-404	298	43	previously	previously	ADV
ftr-404	298	44	-	-	PUNCT
ftr-404	298	45	taxed	tax	VERB
ftr-404	298	46	dollars	dollar	NOUN
ftr-404	298	47	that	that	PRON
ftr-404	298	48	were	be	AUX
ftr-404	298	49	invested	invest	VERB
ftr-404	298	50	in	in	ADP
ftr-404	298	51	the	the	DET
ftr-404	298	52	property	property	NOUN
ftr-404	298	53	.	.	PUNCT
ftr-404	299	1	a	a	DET
ftr-404	299	2	similar	similar	ADJ
ftr-404	299	3	rationale	rationale	NOUN
ftr-404	299	4	applies	apply	VERB
ftr-404	299	5	to	to	ADP
ftr-404	299	6	the	the	DET
ftr-404	299	7	notion	notion	NOUN
ftr-404	299	8	of	of	ADP
ftr-404	299	9	what	what	PRON
ftr-404	299	10	has	have	AUX
ftr-404	299	11	been	be	AUX
ftr-404	299	12	called	call	VERB
ftr-404	299	13	“	"	PUNCT
ftr-404	299	14	tax	tax	NOUN
ftr-404	299	15	cost	cost	NOUN
ftr-404	299	16	”	"	PUNCT
ftr-404	299	17	basis	basis	NOUN
ftr-404	299	18	in	in	ADP
ftr-404	299	19	situations	situation	NOUN
ftr-404	299	20	involving	involve	VERB
ftr-404	299	21	methods	method	NOUN
ftr-404	299	22	of	of	ADP
ftr-404	299	23	property	property	NOUN
ftr-404	299	24	acquisition	acquisition	NOUN
ftr-404	299	25	other	other	ADJ
ftr-404	299	26	than	than	ADP
ftr-404	299	27	purchase	purchase	NOUN
ftr-404	299	28	.	.	PUNCT
ftr-404	300	1	in	in	ADP
ftr-404	300	2	circumstances	circumstance	NOUN
ftr-404	300	3	where	where	SCONJ
ftr-404	300	4	property	property	NOUN
ftr-404	300	5	is	be	AUX
ftr-404	300	6	acquired	acquire	VERB
ftr-404	300	7	through	through	ADP
ftr-404	300	8	the	the	DET
ftr-404	300	9	medium35	medium35	NOUN
ftr-404	300	10	of	of	ADP
ftr-404	300	11	an	an	DET
ftr-404	300	12	event	event	NOUN
ftr-404	300	13	that	that	PRON
ftr-404	300	14	causes	cause	VERB
ftr-404	300	15	gain	gain	VERB
ftr-404	300	16	recognition	recognition	NOUN
ftr-404	300	17	and	and	CCONJ
ftr-404	300	18	results	result	NOUN
ftr-404	300	19	in	in	ADP
ftr-404	300	20	a	a	DET
ftr-404	300	21	“	"	PUNCT
ftr-404	300	22	stepped	step	VERB
ftr-404	300	23	up	up	ADP
ftr-404	300	24	”	"	PUNCT
ftr-404	300	25	cost	cost	NOUN
ftr-404	300	26	basis	basis	NOUN
ftr-404	300	27	to	to	ADP
ftr-404	300	28	the	the	DET
ftr-404	300	29	person	person	NOUN
ftr-404	300	30	acquiring	acquire	VERB
ftr-404	300	31	the	the	DET
ftr-404	300	32	property	property	NOUN
ftr-404	300	33	,	,	PUNCT
ftr-404	300	34	some	some	PRON
ftr-404	300	35	or	or	CCONJ
ftr-404	300	36	all	all	PRON
ftr-404	300	37	of	of	ADP
ftr-404	300	38	the	the	DET
ftr-404	300	39	amount	amount	NOUN
ftr-404	300	40	credited	credit	VERB
ftr-404	300	41	to	to	ADP
ftr-404	300	42	the	the	DET
ftr-404	300	43	asset	asset	NOUN
ftr-404	300	44	’s	’s	PART
ftr-404	300	45	basis	basis	NOUN
ftr-404	300	46	consists	consist	VERB
ftr-404	300	47	of	of	ADP
ftr-404	300	48	contemporaneously	contemporaneously	ADV
ftr-404	300	49	taxed	tax	VERB
ftr-404	300	50	dollars	dollar	NOUN
ftr-404	300	51	rather	rather	ADV
ftr-404	300	52	than	than	ADP
ftr-404	300	53	after	after	ADP
ftr-404	300	54	-	-	PUNCT
ftr-404	300	55	tax	tax	NOUN
ftr-404	300	56	dollars	dollar	NOUN
ftr-404	300	57	.	.	PUNCT
ftr-404	301	1	for	for	ADP
ftr-404	301	2	example	example	NOUN
ftr-404	301	3	,	,	PUNCT
ftr-404	301	4	if	if	SCONJ
ftr-404	301	5	a	a	DET
ftr-404	301	6	taxpayer	taxpayer	NOUN
ftr-404	301	7	receives	receive	VERB
ftr-404	301	8	equipment	equipment	NOUN
ftr-404	301	9	worth	worth	ADJ
ftr-404	301	10	$	$	SYM
ftr-404	301	11	100,000	100,000	NUM
ftr-404	301	12	as	as	ADP
ftr-404	301	13	compensation	compensation	NOUN
ftr-404	301	14	for	for	ADP
ftr-404	301	15	services	service	NOUN
ftr-404	301	16	provided	provide	VERB
ftr-404	301	17	to	to	ADP
ftr-404	301	18	his	his	PRON
ftr-404	301	19	or	or	CCONJ
ftr-404	301	20	her	her	PRON
ftr-404	301	21	employer	employer	NOUN
ftr-404	301	22	,	,	PUNCT
ftr-404	301	23	the	the	DET
ftr-404	301	24	fair	fair	ADJ
ftr-404	301	25	market	market	NOUN
ftr-404	301	26	value	value	NOUN
ftr-404	301	27	of	of	ADP
ftr-404	301	28	the	the	DET
ftr-404	301	29	equipment	equipment	NOUN
ftr-404	301	30	becomes	become	VERB
ftr-404	301	31	the	the	DET
ftr-404	301	32	taxpayer	taxpayer	NOUN
ftr-404	301	33	’s	’s	PART
ftr-404	301	34	cost	cost	NOUN
ftr-404	301	35	basis	basis	NOUN
ftr-404	301	36	in	in	ADP
ftr-404	301	37	the	the	DET
ftr-404	301	38	equipment.36	equipment.36	NOUN
ftr-404	301	39	the	the	DET
ftr-404	301	40	justification	justification	NOUN
ftr-404	301	41	for	for	ADP
ftr-404	301	42	including	include	VERB
ftr-404	301	43	$	$	SYM
ftr-404	301	44	100,000	100,000	NUM
ftr-404	301	45	in	in	ADP
ftr-404	301	46	the	the	DET
ftr-404	301	47	basis	basis	NOUN
ftr-404	301	48	of	of	ADP
ftr-404	301	49	the	the	DET
ftr-404	301	50	equipment	equipment	NOUN
ftr-404	301	51	is	be	AUX
ftr-404	301	52	that	that	SCONJ
ftr-404	301	53	the	the	DET
ftr-404	301	54	taxpayer	taxpayer	NOUN
ftr-404	301	55	has	have	AUX
ftr-404	301	56	been	be	AUX
ftr-404	301	57	taxed	tax	VERB
ftr-404	301	58	once	once	ADV
ftr-404	301	59	on	on	ADP
ftr-404	301	60	that	that	DET
ftr-404	301	61	amount	amount	NOUN
ftr-404	301	62	upon	upon	SCONJ
ftr-404	301	63	receipt	receipt	NOUN
ftr-404	301	64	of	of	ADP
ftr-404	301	65	the	the	DET
ftr-404	301	66	equipment	equipment	NOUN
ftr-404	301	67	,	,	PUNCT
ftr-404	301	68	and	and	CCONJ
ftr-404	301	69	should	should	AUX
ftr-404	301	70	not	not	PART
ftr-404	301	71	be	be	AUX
ftr-404	301	72	taxed	tax	VERB
ftr-404	301	73	on	on	ADP
ftr-404	301	74	that	that	DET
ftr-404	301	75	amount	amount	NOUN
ftr-404	301	76	again	again	ADV
ftr-404	301	77	if	if	SCONJ
ftr-404	301	78	the	the	DET
ftr-404	301	79	asset	asset	NOUN
ftr-404	301	80	is	be	AUX
ftr-404	301	81	later	later	ADV
ftr-404	301	82	disposed	dispose	VERB
ftr-404	301	83	of	of	ADP
ftr-404	301	84	in	in	ADP
ftr-404	301	85	a	a	DET
ftr-404	301	86	taxable	taxable	ADJ
ftr-404	301	87	transaction	transaction	NOUN
ftr-404	301	88	involving	involve	VERB
ftr-404	301	89	section	section	NOUN
ftr-404	301	90	1001.37	1001.37	NUM
ftr-404	301	91	b.	b.	PROPN
ftr-404	301	92	capital	capital	PROPN
ftr-404	301	93	cost	cost	NOUN
ftr-404	301	94	recovery	recovery	NOUN
ftr-404	301	95	in	in	ADP
ftr-404	301	96	the	the	DET
ftr-404	301	97	case	case	NOUN
ftr-404	301	98	of	of	ADP
ftr-404	301	99	many	many	ADJ
ftr-404	301	100	assets	asset	NOUN
ftr-404	301	101	,	,	PUNCT
ftr-404	301	102	the	the	DET
ftr-404	301	103	internal	internal	ADJ
ftr-404	301	104	revenue	revenue	NOUN
ftr-404	301	105	code	code	NOUN
ftr-404	301	106	prescribes	prescribe	VERB
ftr-404	301	107	an	an	DET
ftr-404	301	108	alternative	alternative	ADJ
ftr-404	301	109	manner	manner	NOUN
ftr-404	301	110	of	of	ADP
ftr-404	301	111	recovering	recover	VERB
ftr-404	301	112	basis	basis	NOUN
ftr-404	301	113	tax	tax	NOUN
ftr-404	301	114	-	-	PUNCT
ftr-404	301	115	free	free	ADJ
ftr-404	301	116	prior	prior	ADV
ftr-404	301	117	to	to	ADP
ftr-404	301	118	an	an	DET
ftr-404	301	119	asset	asset	NOUN
ftr-404	301	120	’s	’s	PART
ftr-404	301	121	disposition	disposition	NOUN
ftr-404	301	122	,	,	PUNCT
ftr-404	301	123	and	and	CCONJ
ftr-404	301	124	that	that	PRON
ftr-404	301	125	is	be	AUX
ftr-404	301	126	through	through	ADP
ftr-404	301	127	depreciation	depreciation	NOUN
ftr-404	301	128	or	or	CCONJ
ftr-404	301	129	cost	cost	NOUN
ftr-404	301	130	recovery	recovery	NOUN
ftr-404	301	131	deductions	deduction	NOUN
ftr-404	301	132	.	.	PUNCT
ftr-404	302	1	specifically,38	specifically,38	PROPN
ftr-404	302	2	228	228	NUM
ftr-404	302	3	florida	florida	PROPN
ftr-404	302	4	tax	tax	NOUN
ftr-404	302	5	review	review	NOUN
ftr-404	302	6	[	[	X
ftr-404	302	7	vol.7:4	vol.7:4	NOUN
ftr-404	302	8	cost	cost	NOUN
ftr-404	302	9	of	of	ADP
ftr-404	302	10	tangible	tangible	ADJ
ftr-404	302	11	depreciable	depreciable	ADJ
ftr-404	302	12	property	property	NOUN
ftr-404	302	13	.	.	PUNCT
ftr-404	303	1	to	to	PART
ftr-404	303	2	calculate	calculate	VERB
ftr-404	303	3	depreciation	depreciation	NOUN
ftr-404	303	4	under	under	ADP
ftr-404	303	5	macrs	macr	NOUN
ftr-404	303	6	,	,	PUNCT
ftr-404	303	7	one	one	PRON
ftr-404	303	8	must	must	AUX
ftr-404	303	9	use	use	VERB
ftr-404	303	10	1	1	NUM
ftr-404	303	11	)	)	PUNCT
ftr-404	303	12	the	the	DET
ftr-404	303	13	applicable	applicable	ADJ
ftr-404	303	14	depreciation	depreciation	NOUN
ftr-404	303	15	method	method	NOUN
ftr-404	303	16	;	;	PUNCT
ftr-404	303	17	2	2	X
ftr-404	303	18	)	)	PUNCT
ftr-404	303	19	the	the	DET
ftr-404	303	20	applicable	applicable	ADJ
ftr-404	303	21	recovery	recovery	NOUN
ftr-404	303	22	period	period	NOUN
ftr-404	303	23	;	;	PUNCT
ftr-404	303	24	and	and	CCONJ
ftr-404	303	25	3	3	X
ftr-404	303	26	)	)	PUNCT
ftr-404	303	27	the	the	DET
ftr-404	303	28	applicable	applicable	ADJ
ftr-404	303	29	convention	convention	NOUN
ftr-404	303	30	.	.	PUNCT
ftr-404	304	1	macrs	macrs	PROPN
ftr-404	304	2	has	have	VERB
ftr-404	304	3	two	two	NUM
ftr-404	304	4	depreciation	depreciation	NOUN
ftr-404	304	5	systems	system	NOUN
ftr-404	304	6	:	:	PUNCT
ftr-404	304	7	macrs	macrs	PROPN
ftr-404	304	8	general	general	ADJ
ftr-404	304	9	depreciation	depreciation	NOUN
ftr-404	304	10	system	system	NOUN
ftr-404	304	11	(	(	PUNCT
ftr-404	304	12	gds	gds	PROPN
ftr-404	304	13	)	)	PUNCT
ftr-404	304	14	and	and	CCONJ
ftr-404	304	15	macrs	macrs	PROPN
ftr-404	304	16	alternative	alternative	ADJ
ftr-404	304	17	depreciation	depreciation	NOUN
ftr-404	304	18	system	system	NOUN
ftr-404	304	19	(	(	PUNCT
ftr-404	304	20	ads	ad	NOUN
ftr-404	304	21	)	)	PUNCT
ftr-404	304	22	.	.	PUNCT
ftr-404	305	1	using	use	VERB
ftr-404	305	2	gds	gds	PROPN
ftr-404	305	3	,	,	PUNCT
ftr-404	305	4	each	each	DET
ftr-404	305	5	class	class	NOUN
ftr-404	305	6	of	of	ADP
ftr-404	305	7	property	property	NOUN
ftr-404	305	8	has	have	VERB
ftr-404	305	9	an	an	DET
ftr-404	305	10	applicable	applicable	ADJ
ftr-404	305	11	depreciation	depreciation	NOUN
ftr-404	305	12	method	method	NOUN
ftr-404	305	13	,	,	PUNCT
ftr-404	305	14	such	such	ADJ
ftr-404	305	15	as	as	ADP
ftr-404	305	16	the	the	DET
ftr-404	305	17	200	200	NUM
ftr-404	305	18	%	%	NOUN
ftr-404	305	19	declining	decline	VERB
ftr-404	305	20	-	-	PUNCT
ftr-404	305	21	balance	balance	NOUN
ftr-404	305	22	method	method	NOUN
ftr-404	305	23	,	,	PUNCT
ftr-404	305	24	the	the	DET
ftr-404	305	25	150	150	NUM
ftr-404	305	26	%	%	NOUN
ftr-404	305	27	declining	decline	VERB
ftr-404	305	28	-	-	PUNCT
ftr-404	305	29	balance	balance	NOUN
ftr-404	305	30	method	method	NOUN
ftr-404	305	31	,	,	PUNCT
ftr-404	305	32	and	and	CCONJ
ftr-404	305	33	the	the	DET
ftr-404	305	34	straight	straight	ADJ
ftr-404	305	35	-	-	PUNCT
ftr-404	305	36	line	line	NOUN
ftr-404	305	37	method	method	NOUN
ftr-404	305	38	.	.	PUNCT
ftr-404	306	1	the	the	DET
ftr-404	306	2	ads	ad	NOUN
ftr-404	306	3	system	system	NOUN
ftr-404	306	4	uses	use	VERB
ftr-404	306	5	straight	straight	ADJ
ftr-404	306	6	-	-	PUNCT
ftr-404	306	7	line	line	NOUN
ftr-404	306	8	.	.	PUNCT
ftr-404	307	1	a	a	DET
ftr-404	307	2	half	half	ADJ
ftr-404	307	3	-	-	PUNCT
ftr-404	307	4	year	year	NOUN
ftr-404	307	5	or	or	CCONJ
ftr-404	307	6	mid	mid	ADJ
ftr-404	307	7	-	-	ADJ
ftr-404	307	8	quarter	quarter	ADJ
ftr-404	307	9	convention	convention	NOUN
ftr-404	307	10	applies	apply	VERB
ftr-404	307	11	to	to	ADP
ftr-404	307	12	personal	personal	ADJ
ftr-404	307	13	property	property	NOUN
ftr-404	307	14	,	,	PUNCT
ftr-404	307	15	and	and	CCONJ
ftr-404	307	16	a	a	DET
ftr-404	307	17	mid	mid	ADJ
ftr-404	307	18	-	-	ADJ
ftr-404	307	19	month	month	NOUN
ftr-404	307	20	convention	convention	NOUN
ftr-404	307	21	applies	apply	VERB
ftr-404	307	22	to	to	ADP
ftr-404	307	23	real	real	ADJ
ftr-404	307	24	property	property	NOUN
ftr-404	307	25	.	.	PUNCT
ftr-404	308	1	in	in	ADP
ftr-404	308	2	contrast	contrast	NOUN
ftr-404	308	3	to	to	ADP
ftr-404	308	4	acrs	acr	NOUN
ftr-404	308	5	,	,	PUNCT
ftr-404	308	6	under	under	ADP
ftr-404	308	7	which	which	PRON
ftr-404	308	8	an	an	DET
ftr-404	308	9	annual	annual	ADJ
ftr-404	308	10	deduction	deduction	NOUN
ftr-404	308	11	is	be	AUX
ftr-404	308	12	generally	generally	ADV
ftr-404	308	13	a	a	DET
ftr-404	308	14	constant	constant	ADJ
ftr-404	308	15	percentage	percentage	NOUN
ftr-404	308	16	of	of	ADP
ftr-404	308	17	unadjusted	unadjusted	ADJ
ftr-404	308	18	basis	basis	NOUN
ftr-404	308	19	,	,	PUNCT
ftr-404	308	20	macrs	macrs	PROPN
ftr-404	308	21	may	may	AUX
ftr-404	308	22	require	require	VERB
ftr-404	308	23	basis	basis	NOUN
ftr-404	308	24	adjustments	adjustment	NOUN
ftr-404	308	25	to	to	PART
ftr-404	308	26	compute	compute	VERB
ftr-404	308	27	subsequent	subsequent	ADJ
ftr-404	308	28	years	year	NOUN
ftr-404	308	29	’	'	PUNCT
ftr-404	308	30	deductions	deduction	NOUN
ftr-404	308	31	identifying	identify	VERB
ftr-404	308	32	the	the	DET
ftr-404	308	33	class	class	NOUN
ftr-404	308	34	to	to	PART
ftr-404	308	35	which	which	PRON
ftr-404	308	36	the	the	DET
ftr-404	308	37	asset	asset	NOUN
ftr-404	308	38	belongs	belong	VERB
ftr-404	308	39	and	and	CCONJ
ftr-404	308	40	the	the	DET
ftr-404	308	41	recovery	recovery	NOUN
ftr-404	308	42	period	period	NOUN
ftr-404	308	43	and	and	CCONJ
ftr-404	308	44	statutory	statutory	ADJ
ftr-404	308	45	recovery	recovery	NOUN
ftr-404	308	46	percentages	percentage	NOUN
ftr-404	308	47	corresponding	correspond	VERB
ftr-404	308	48	to	to	ADP
ftr-404	308	49	the	the	DET
ftr-404	308	50	class	class	NOUN
ftr-404	308	51	.	.	PUNCT
ftr-404	309	1	acrs	acr	NOUN
ftr-404	309	2	was	be	AUX
ftr-404	309	3	supplementary	supplementary	ADJ
ftr-404	309	4	to	to	ADP
ftr-404	309	5	a	a	DET
ftr-404	309	6	general	general	ADJ
ftr-404	309	7	10	10	NUM
ftr-404	309	8	percent	percent	NOUN
ftr-404	309	9	credit	credit	NOUN
ftr-404	309	10	for	for	ADP
ftr-404	309	11	the	the	DET
ftr-404	309	12	cost	cost	NOUN
ftr-404	309	13	of	of	ADP
ftr-404	309	14	most	most	ADJ
ftr-404	309	15	tangible	tangible	ADJ
ftr-404	309	16	personal	personal	ADJ
ftr-404	309	17	property	property	NOUN
ftr-404	309	18	and	and	CCONJ
ftr-404	309	19	other	other	ADJ
ftr-404	309	20	categories	category	NOUN
ftr-404	309	21	of	of	ADP
ftr-404	309	22	property	property	NOUN
ftr-404	309	23	;	;	PUNCT
ftr-404	309	24	therefore	therefore	ADV
ftr-404	309	25	,	,	PUNCT
ftr-404	309	26	merely	merely	ADV
ftr-404	309	27	comparing	compare	VERB
ftr-404	309	28	macrs	macrs	NOUN
ftr-404	309	29	rules	rule	NOUN
ftr-404	309	30	to	to	ADP
ftr-404	309	31	acrs	acr	NOUN
ftr-404	309	32	rules	rule	NOUN
ftr-404	309	33	does	do	AUX
ftr-404	309	34	not	not	PART
ftr-404	309	35	allow	allow	VERB
ftr-404	309	36	for	for	ADP
ftr-404	309	37	a	a	DET
ftr-404	309	38	meaningful	meaningful	ADJ
ftr-404	309	39	analysis	analysis	NOUN
ftr-404	309	40	of	of	ADP
ftr-404	309	41	differences	difference	NOUN
ftr-404	309	42	in	in	ADP
ftr-404	309	43	tax	tax	NOUN
ftr-404	309	44	effects	effect	NOUN
ftr-404	309	45	.	.	PUNCT
ftr-404	310	1	39	39	NUM
ftr-404	310	2	.	.	PUNCT
ftr-404	311	1	irc	irc	PROPN
ftr-404	311	2	§	§	PROPN
ftr-404	311	3	167(a	167(a	PROPN
ftr-404	311	4	)	)	PUNCT
ftr-404	311	5	(	(	PUNCT
ftr-404	311	6	2002	2002	NUM
ftr-404	311	7	)	)	PUNCT
ftr-404	311	8	.	.	PUNCT
ftr-404	312	1	40	40	NUM
ftr-404	312	2	.	.	PUNCT
ftr-404	313	1	see	see	VERB
ftr-404	313	2	e.g.	e.g.	ADV
ftr-404	313	3	,	,	PUNCT
ftr-404	313	4	fiddlers	fiddler	NOUN
ftr-404	313	5	on	on	ADP
ftr-404	313	6	the	the	DET
ftr-404	313	7	tax	tax	NOUN
ftr-404	313	8	:	:	PUNCT
ftr-404	313	9	depreciation	depreciation	NOUN
ftr-404	313	10	of	of	ADP
ftr-404	313	11	antique	antique	ADJ
ftr-404	313	12	instruments	instrument	NOUN
ftr-404	313	13	invites	invite	VERB
ftr-404	313	14	reexamination	reexamination	NOUN
ftr-404	313	15	of	of	ADP
ftr-404	313	16	broader	broad	ADJ
ftr-404	313	17	tax	tax	NOUN
ftr-404	313	18	policy	policy	NOUN
ftr-404	313	19	,	,	PUNCT
ftr-404	313	20	13	13	NUM
ftr-404	313	21	am.j.tax	am.j.tax	ADJ
ftr-404	313	22	pol’y	pol’y	NOUN
ftr-404	313	23	87	87	NUM
ftr-404	313	24	(	(	PUNCT
ftr-404	313	25	1996	1996	NUM
ftr-404	313	26	)	)	PUNCT
ftr-404	313	27	.	.	PUNCT
ftr-404	314	1	“	"	PUNCT
ftr-404	314	2	the	the	DET
ftr-404	314	3	place	place	NOUN
ftr-404	314	4	of	of	ADP
ftr-404	314	5	the	the	DET
ftr-404	314	6	depreciation	depreciation	NOUN
ftr-404	314	7	allowance	allowance	NOUN
ftr-404	314	8	in	in	ADP
ftr-404	314	9	the	the	DET
ftr-404	314	10	united	united	PROPN
ftr-404	314	11	states	states	PROPN
ftr-404	314	12	income	income	NOUN
ftr-404	314	13	tax	tax	NOUN
ftr-404	314	14	regime	regime	NOUN
ftr-404	314	15	has	have	AUX
ftr-404	314	16	always	always	ADV
ftr-404	314	17	been	be	AUX
ftr-404	314	18	somewhat	somewhat	ADV
ftr-404	314	19	anomalous	anomalous	ADJ
ftr-404	314	20	.	.	PUNCT
ftr-404	315	1	in	in	ADP
ftr-404	315	2	a	a	DET
ftr-404	315	3	transaction	transaction	NOUN
ftr-404	315	4	-	-	PUNCT
ftr-404	315	5	based	base	VERB
ftr-404	315	6	income	income	NOUN
ftr-404	315	7	tax	tax	NOUN
ftr-404	315	8	regime	regime	NOUN
ftr-404	315	9	that	that	PRON
ftr-404	315	10	generally	generally	ADV
ftr-404	315	11	does	do	AUX
ftr-404	315	12	not	not	PART
ftr-404	315	13	account	account	VERB
ftr-404	315	14	for	for	ADP
ftr-404	315	15	gains	gain	NOUN
ftr-404	315	16	or	or	CCONJ
ftr-404	315	17	losses	loss	NOUN
ftr-404	315	18	until	until	SCONJ
ftr-404	315	19	they	they	PRON
ftr-404	315	20	have	have	AUX
ftr-404	315	21	been	be	AUX
ftr-404	315	22	realized	realize	VERB
ftr-404	315	23	,	,	PUNCT
ftr-404	315	24	the	the	DET
ftr-404	315	25	estimated	estimate	VERB
ftr-404	315	26	decrease	decrease	NOUN
ftr-404	315	27	in	in	ADP
ftr-404	315	28	an	an	DET
ftr-404	315	29	asset	asset	NOUN
ftr-404	315	30	’s	’s	PART
ftr-404	315	31	value	value	NOUN
ftr-404	315	32	resulting	result	VERB
ftr-404	315	33	from	from	ADP
ftr-404	315	34	physical	physical	ADJ
ftr-404	315	35	deterioration	deterioration	NOUN
ftr-404	315	36	is	be	AUX
ftr-404	315	37	accounted	account	VERB
ftr-404	315	38	for	for	ADP
ftr-404	315	39	even	even	ADV
ftr-404	315	40	in	in	ADP
ftr-404	315	41	the	the	DET
ftr-404	315	42	absence	absence	NOUN
ftr-404	315	43	of	of	ADP
ftr-404	315	44	any	any	DET
ftr-404	315	45	realization	realization	NOUN
ftr-404	315	46	event	event	NOUN
ftr-404	315	47	.	.	PUNCT
ftr-404	316	1	the	the	DET
ftr-404	316	2	depreciation	depreciation	NOUN
ftr-404	316	3	allowance	allowance	NOUN
ftr-404	316	4	exists	exist	VERB
ftr-404	316	5	,	,	PUNCT
ftr-404	316	6	at	at	ADP
ftr-404	316	7	least	least	ADJ
ftr-404	316	8	in	in	ADP
ftr-404	316	9	principle	principle	NOUN
ftr-404	316	10	,	,	PUNCT
ftr-404	316	11	to	to	PART
ftr-404	316	12	bring	bring	VERB
ftr-404	316	13	the	the	DET
ftr-404	316	14	measure	measure	NOUN
ftr-404	316	15	of	of	ADP
ftr-404	316	16	realization	realization	NOUN
ftr-404	316	17	-	-	PUNCT
ftr-404	316	18	based	base	VERB
ftr-404	316	19	taxable	taxable	ADJ
ftr-404	316	20	income	income	NOUN
ftr-404	316	21	more	more	ADV
ftr-404	316	22	in	in	ADP
ftr-404	316	23	line	line	NOUN
ftr-404	316	24	with	with	ADP
ftr-404	316	25	the	the	DET
ftr-404	316	26	economic	economic	ADJ
ftr-404	316	27	measure	measure	NOUN
ftr-404	316	28	of	of	ADP
ftr-404	316	29	income	income	NOUN
ftr-404	316	30	,	,	PUNCT
ftr-404	316	31	as	as	SCONJ
ftr-404	316	32	it	it	PRON
ftr-404	316	33	would	would	AUX
ftr-404	316	34	be	be	AUX
ftr-404	316	35	determined	determine	VERB
ftr-404	316	36	by	by	ADP
ftr-404	316	37	mark	mark	NOUN
ftr-404	316	38	-	-	PUNCT
ftr-404	316	39	to	to	ADP
ftr-404	316	40	-	-	PUNCT
ftr-404	316	41	market	market	NOUN
ftr-404	316	42	accounting	accounting	NOUN
ftr-404	316	43	.	.	PUNCT
ftr-404	317	1	nevertheless	nevertheless	ADV
ftr-404	317	2	,	,	PUNCT
ftr-404	317	3	the	the	DET
ftr-404	317	4	putative	putative	ADJ
ftr-404	317	5	decrease	decrease	NOUN
ftr-404	317	6	in	in	ADP
ftr-404	317	7	depreciable	depreciable	ADJ
ftr-404	317	8	assets	asset	NOUN
ftr-404	317	9	’	'	PUNCT
ftr-404	317	10	value	value	NOUN
ftr-404	317	11	is	be	AUX
ftr-404	317	12	reflected	reflect	VERB
ftr-404	317	13	in	in	ADP
ftr-404	317	14	taxable	taxable	ADJ
ftr-404	317	15	income	income	NOUN
ftr-404	317	16	according	accord	VERB
ftr-404	317	17	to	to	ADP
ftr-404	317	18	accounting	accounting	NOUN
ftr-404	317	19	conventions	convention	NOUN
ftr-404	317	20	that	that	PRON
ftr-404	317	21	have	have	AUX
ftr-404	317	22	never	never	ADV
ftr-404	317	23	traced	trace	VERB
ftr-404	317	24	the	the	DET
ftr-404	317	25	assets	asset	NOUN
ftr-404	317	26	’	'	PUNCT
ftr-404	317	27	actual	actual	ADJ
ftr-404	317	28	;	;	PUNCT
ftr-404	317	29	decline	decline	VERB
ftr-404	317	30	in	in	ADP
ftr-404	317	31	value	value	NOUN
ftr-404	317	32	.	.	PUNCT
ftr-404	318	1	in	in	ADP
ftr-404	318	2	fact	fact	NOUN
ftr-404	318	3	,	,	PUNCT
ftr-404	318	4	the	the	DET
ftr-404	318	5	depreciation	depreciation	NOUN
ftr-404	318	6	allowance	allowance	NOUN
ftr-404	318	7	has	have	AUX
ftr-404	318	8	long	long	ADV
ftr-404	318	9	tended	tend	VERB
ftr-404	318	10	to	to	PART
ftr-404	318	11	be	be	AUX
ftr-404	318	12	accelerated	accelerate	VERB
ftr-404	318	13	in	in	ADP
ftr-404	318	14	some	some	DET
ftr-404	318	15	degree	degree	NOUN
ftr-404	318	16	relative	relative	ADJ
ftr-404	318	17	to	to	ADP
ftr-404	318	18	economic	economic	ADJ
ftr-404	318	19	depreciation	depreciation	NOUN
ftr-404	318	20	.	.	PUNCT
ftr-404	319	1	it	it	PRON
ftr-404	319	2	thereby	thereby	ADV
ftr-404	319	3	inches	inch	VERB
ftr-404	319	4	the	the	DET
ftr-404	319	5	taxation	taxation	NOUN
ftr-404	319	6	of	of	ADP
ftr-404	319	7	businesses	business	NOUN
ftr-404	319	8	closer	close	ADV
ftr-404	319	9	toward	toward	ADP
ftr-404	319	10	a	a	DET
ftr-404	319	11	consumption	consumption	NOUN
ftr-404	319	12	tax	tax	NOUN
ftr-404	319	13	,	,	PUNCT
ftr-404	319	14	in	in	ADP
ftr-404	319	15	which	which	PRON
ftr-404	319	16	the	the	DET
ftr-404	319	17	cost	cost	NOUN
ftr-404	319	18	of	of	ADP
ftr-404	319	19	an	an	DET
ftr-404	319	20	investment	investment	NOUN
ftr-404	319	21	assets	asset	NOUN
ftr-404	319	22	is	be	AUX
ftr-404	319	23	deducted	deduct	VERB
ftr-404	319	24	in	in	ADP
ftr-404	319	25	the	the	DET
ftr-404	319	26	year	year	NOUN
ftr-404	319	27	incurred	incur	VERB
ftr-404	319	28	.	.	PUNCT
ftr-404	319	29	”	"	PUNCT
ftr-404	320	1	i	i	PRON
ftr-404	320	2	d.	d.	PROPN
ftr-404	320	3	at	at	ADP
ftr-404	320	4	87	87	NUM
ftr-404	320	5	.	.	PUNCT
ftr-404	321	1	41	41	NUM
ftr-404	321	2	.	.	PUNCT
ftr-404	322	1	the	the	DET
ftr-404	322	2	“	"	PUNCT
ftr-404	322	3	business	business	NOUN
ftr-404	322	4	income	income	NOUN
ftr-404	322	5	”	"	PUNCT
ftr-404	322	6	from	from	ADP
ftr-404	322	7	which	which	PRON
ftr-404	322	8	tax	tax	NOUN
ftr-404	322	9	-	-	PUNCT
ftr-404	322	10	free	free	ADJ
ftr-404	322	11	recovery	recovery	NOUN
ftr-404	322	12	occurs	occur	VERB
ftr-404	322	13	need	need	AUX
ftr-404	322	14	not	not	PART
ftr-404	322	15	be	be	AUX
ftr-404	322	16	generated	generate	VERB
ftr-404	322	17	exclusively	exclusively	ADV
ftr-404	322	18	by	by	ADP
ftr-404	322	19	the	the	DET
ftr-404	322	20	asset	asset	NOUN
ftr-404	322	21	itself	itself	PRON
ftr-404	322	22	.	.	PUNCT
ftr-404	323	1	section	section	NOUN
ftr-404	323	2	167(a	167(a	NUM
ftr-404	323	3	)	)	PUNCT
ftr-404	323	4	states	state	VERB
ftr-404	323	5	that	that	SCONJ
ftr-404	323	6	“	"	PUNCT
ftr-404	323	7	there	there	PRON
ftr-404	323	8	shall	shall	AUX
ftr-404	323	9	be	be	AUX
ftr-404	323	10	allowed	allow	VERB
ftr-404	323	11	as	as	ADP
ftr-404	323	12	a	a	DET
ftr-404	323	13	depreciation	depreciation	NOUN
ftr-404	323	14	deduction	deduction	NOUN
ftr-404	323	15	a	a	DET
ftr-404	323	16	reasonable	reasonable	ADJ
ftr-404	323	17	allowance	allowance	NOUN
ftr-404	323	18	for	for	ADP
ftr-404	323	19	the	the	DET
ftr-404	323	20	exhaustion	exhaustion	NOUN
ftr-404	323	21	,	,	PUNCT
ftr-404	323	22	wear	wear	VERB
ftr-404	323	23	and	and	CCONJ
ftr-404	323	24	tear	tear	NOUN
ftr-404	323	25	(	(	PUNCT
ftr-404	323	26	including	include	VERB
ftr-404	323	27	obsolescence	obsolescence	NOUN
ftr-404	323	28	)	)	PUNCT
ftr-404	323	29	of	of	ADP
ftr-404	323	30	property	property	NOUN
ftr-404	323	31	used	use	VERB
ftr-404	323	32	in	in	ADP
ftr-404	323	33	the	the	DET
ftr-404	323	34	trade	trade	NOUN
ftr-404	323	35	or	or	CCONJ
ftr-404	323	36	business	business	NOUN
ftr-404	323	37	or	or	CCONJ
ftr-404	323	38	of	of	ADP
ftr-404	323	39	property	property	NOUN
ftr-404	323	40	held	hold	VERB
ftr-404	323	41	for	for	ADP
ftr-404	323	42	the	the	DET
ftr-404	323	43	production	production	NOUN
ftr-404	323	44	of	of	ADP
ftr-404	323	45	income	income	NOUN
ftr-404	323	46	.	.	PUNCT
ftr-404	323	47	”	"	PUNCT
ftr-404	324	1	the	the	DET
ftr-404	324	2	theory	theory	NOUN
ftr-404	324	3	of	of	ADP
ftr-404	324	4	cost	cost	NOUN
ftr-404	324	5	recovery	recovery	NOUN
ftr-404	324	6	has	have	AUX
ftr-404	324	7	been	be	AUX
ftr-404	324	8	discussed39	discussed39	NOUN
ftr-404	324	9	extensively	extensively	ADV
ftr-404	324	10	elsewhere	elsewhere	ADV
ftr-404	324	11	,	,	PUNCT
ftr-404	324	12	but	but	CCONJ
ftr-404	324	13	for	for	ADP
ftr-404	324	14	purposes	purpose	NOUN
ftr-404	324	15	of	of	ADP
ftr-404	324	16	this	this	DET
ftr-404	324	17	article	article	NOUN
ftr-404	324	18	,	,	PUNCT
ftr-404	324	19	it	it	PRON
ftr-404	324	20	can	can	AUX
ftr-404	324	21	be	be	AUX
ftr-404	324	22	viewed	view	VERB
ftr-404	324	23	as	as	ADP
ftr-404	324	24	a40	a40	PROPN
ftr-404	324	25	means	mean	NOUN
ftr-404	324	26	of	of	ADP
ftr-404	324	27	recovering	recover	VERB
ftr-404	324	28	the	the	DET
ftr-404	324	29	after	after	ADP
ftr-404	324	30	-	-	PUNCT
ftr-404	324	31	tax	tax	NOUN
ftr-404	324	32	dollars	dollar	NOUN
ftr-404	324	33	(	(	PUNCT
ftr-404	324	34	or	or	CCONJ
ftr-404	324	35	other	other	ADJ
ftr-404	324	36	form	form	NOUN
ftr-404	324	37	of	of	ADP
ftr-404	324	38	“	"	PUNCT
ftr-404	324	39	tax	tax	NOUN
ftr-404	324	40	capital	capital	NOUN
ftr-404	324	41	”	"	PUNCT
ftr-404	324	42	)	)	PUNCT
ftr-404	324	43	invested	invest	VERB
ftr-404	324	44	in	in	ADP
ftr-404	324	45	a	a	DET
ftr-404	324	46	depreciable	depreciable	ADJ
ftr-404	324	47	asset	asset	NOUN
ftr-404	324	48	tax	tax	NOUN
ftr-404	324	49	-	-	PUNCT
ftr-404	324	50	free	free	ADJ
ftr-404	324	51	from	from	ADP
ftr-404	324	52	business	business	NOUN
ftr-404	324	53	income	income	NOUN
ftr-404	324	54	generated	generate	VERB
ftr-404	324	55	at	at	ADP
ftr-404	324	56	some	some	DET
ftr-404	324	57	point	point	NOUN
ftr-404	324	58	over	over	ADP
ftr-404	324	59	the	the	DET
ftr-404	324	60	course	course	NOUN
ftr-404	324	61	of	of	ADP
ftr-404	324	62	its	its	PRON
ftr-404	324	63	useful	useful	ADJ
ftr-404	324	64	life	life	NOUN
ftr-404	324	65	,	,	PUNCT
ftr-404	324	66	rather	rather	ADV
ftr-404	324	67	than	than	ADP
ftr-404	324	68	exclusively	exclusively	ADV
ftr-404	324	69	from	from	ADP
ftr-404	324	70	the	the	DET
ftr-404	324	71	amount	amount	NOUN
ftr-404	324	72	realized	realize	VERB
ftr-404	324	73	resulting	result	VERB
ftr-404	324	74	from	from	ADP
ftr-404	324	75	a	a	DET
ftr-404	324	76	disposition	disposition	NOUN
ftr-404	324	77	of	of	ADP
ftr-404	324	78	the	the	DET
ftr-404	324	79	asset	asset	NOUN
ftr-404	324	80	at	at	ADP
ftr-404	324	81	the	the	DET
ftr-404	324	82	time	time	NOUN
ftr-404	324	83	realization	realization	NOUN
ftr-404	324	84	occurs.41	occurs.41	NOUN
ftr-404	324	85	throughout	throughout	ADP
ftr-404	324	86	most	most	ADJ
ftr-404	324	87	of	of	ADP
ftr-404	324	88	its	its	PRON
ftr-404	324	89	history	history	NOUN
ftr-404	324	90	,	,	PUNCT
ftr-404	324	91	the	the	DET
ftr-404	324	92	u.s	u.s	PROPN
ftr-404	324	93	.	.	PROPN
ftr-404	324	94	income	income	NOUN
ftr-404	324	95	tax	tax	NOUN
ftr-404	324	96	has	have	VERB
ftr-404	324	97	prescribed	prescribe	VERB
ftr-404	324	98	systems	system	NOUN
ftr-404	324	99	of	of	ADP
ftr-404	324	100	“	"	PUNCT
ftr-404	324	101	reasonable	reasonable	ADJ
ftr-404	324	102	allowances	allowance	NOUN
ftr-404	324	103	”	"	PUNCT
ftr-404	324	104	that	that	PRON
ftr-404	324	105	follow	follow	VERB
ftr-404	324	106	certain	certain	ADJ
ftr-404	324	107	mathematically	mathematically	ADV
ftr-404	324	108	uniform	uniform	ADJ
ftr-404	324	109	2006	2006	NUM
ftr-404	324	110	]	]	PUNCT
ftr-404	324	111	capital	capital	NOUN
ftr-404	324	112	equipment	equipment	NOUN
ftr-404	324	113	expensing	expense	VERB
ftr-404	324	114	229	229	NUM
ftr-404	324	115	42	42	NUM
ftr-404	324	116	.	.	PUNCT
ftr-404	325	1	for	for	ADP
ftr-404	325	2	example	example	NOUN
ftr-404	325	3	,	,	PUNCT
ftr-404	325	4	straight	straight	ADJ
ftr-404	325	5	-	-	PUNCT
ftr-404	325	6	line	line	NOUN
ftr-404	325	7	depreciation	depreciation	NOUN
ftr-404	325	8	is	be	AUX
ftr-404	325	9	calculated	calculate	VERB
ftr-404	325	10	by	by	ADP
ftr-404	325	11	dividing	divide	VERB
ftr-404	325	12	the	the	DET
ftr-404	325	13	original	original	ADJ
ftr-404	325	14	cost	cost	NOUN
ftr-404	325	15	of	of	ADP
ftr-404	325	16	the	the	DET
ftr-404	325	17	asset	asset	NOUN
ftr-404	325	18	less	less	ADJ
ftr-404	325	19	salvage	salvage	NOUN
ftr-404	325	20	value	value	NOUN
ftr-404	325	21	(	(	PUNCT
ftr-404	325	22	if	if	SCONJ
ftr-404	325	23	any	any	PRON
ftr-404	325	24	)	)	PUNCT
ftr-404	325	25	by	by	ADP
ftr-404	325	26	the	the	DET
ftr-404	325	27	expected	expect	VERB
ftr-404	325	28	useful	useful	ADJ
ftr-404	325	29	life	life	NOUN
ftr-404	325	30	of	of	ADP
ftr-404	325	31	the	the	DET
ftr-404	325	32	asset	asset	NOUN
ftr-404	325	33	.	.	PUNCT
ftr-404	326	1	sumof	sumof	PROPN
ftr-404	326	2	-	-	PUNCT
ftr-404	326	3	the	the	DET
ftr-404	326	4	-	-	PUNCT
ftr-404	326	5	years’-digits	years’-digit	NOUN
ftr-404	326	6	depreciation	depreciation	NOUN
ftr-404	326	7	is	be	AUX
ftr-404	326	8	calculated	calculate	VERB
ftr-404	326	9	by	by	ADP
ftr-404	326	10	multiplying	multiply	VERB
ftr-404	326	11	the	the	DET
ftr-404	326	12	depreciable	depreciable	ADJ
ftr-404	326	13	value	value	NOUN
ftr-404	326	14	of	of	ADP
ftr-404	326	15	the	the	DET
ftr-404	326	16	asset	asset	NOUN
ftr-404	326	17	(	(	PUNCT
ftr-404	326	18	which	which	PRON
ftr-404	326	19	is	be	AUX
ftr-404	326	20	original	original	ADJ
ftr-404	326	21	cost	cost	NOUN
ftr-404	326	22	less	less	ADJ
ftr-404	326	23	salvage	salvage	NOUN
ftr-404	326	24	value	value	NOUN
ftr-404	326	25	)	)	PUNCT
ftr-404	326	26	by	by	ADP
ftr-404	326	27	the	the	DET
ftr-404	326	28	ratio	ratio	NOUN
ftr-404	326	29	of	of	ADP
ftr-404	326	30	the	the	DET
ftr-404	326	31	remaining	remain	VERB
ftr-404	326	32	number	number	NOUN
ftr-404	326	33	of	of	ADP
ftr-404	326	34	years	year	NOUN
ftr-404	326	35	over	over	ADP
ftr-404	326	36	the	the	DET
ftr-404	326	37	sum	sum	NOUN
ftr-404	326	38	of	of	ADP
ftr-404	326	39	the	the	DET
ftr-404	326	40	digits	digit	NOUN
ftr-404	326	41	(	(	PUNCT
ftr-404	326	42	the	the	DET
ftr-404	326	43	sum	sum	NOUN
ftr-404	326	44	of	of	ADP
ftr-404	326	45	the	the	DET
ftr-404	326	46	digits	digit	NOUN
ftr-404	326	47	can	can	AUX
ftr-404	326	48	be	be	AUX
ftr-404	326	49	expressed	express	VERB
ftr-404	326	50	by	by	ADP
ftr-404	326	51	the	the	DET
ftr-404	326	52	formula	formula	NOUN
ftr-404	326	53	n(n+1)/2	n(n+1)/2	NOUN
ftr-404	326	54	)	)	PUNCT
ftr-404	326	55	.	.	PUNCT
ftr-404	327	1	double	double	ADJ
ftr-404	327	2	-	-	PUNCT
ftr-404	327	3	declining	decline	VERB
ftr-404	327	4	balance	balance	NOUN
ftr-404	327	5	method	method	NOUN
ftr-404	327	6	of	of	ADP
ftr-404	327	7	depreciation	depreciation	NOUN
ftr-404	327	8	basically	basically	ADV
ftr-404	327	9	allows	allow	VERB
ftr-404	327	10	deductions	deduction	NOUN
ftr-404	327	11	equal	equal	ADJ
ftr-404	327	12	to	to	ADP
ftr-404	327	13	200	200	NUM
ftr-404	327	14	%	%	NOUN
ftr-404	327	15	of	of	ADP
ftr-404	327	16	straight	straight	ADJ
ftr-404	327	17	line	line	NOUN
ftr-404	327	18	deductions	deduction	NOUN
ftr-404	327	19	.	.	PUNCT
ftr-404	328	1	43	43	NUM
ftr-404	328	2	.	.	PUNCT
ftr-404	329	1	see	see	VERB
ftr-404	329	2	regs	reg	NOUN
ftr-404	329	3	.	.	PUNCT
ftr-404	330	1	§	§	PROPN
ftr-404	330	2	1.167(a)-1(a	1.167(a)-1(a	NUM
ftr-404	330	3	)	)	PUNCT
ftr-404	330	4	.	.	PUNCT
ftr-404	331	1	formulae	formulae	NOUN
ftr-404	331	2	.	.	PUNCT
ftr-404	332	1	as	as	ADP
ftr-404	332	2	regulation	regulation	NOUN
ftr-404	332	3	1.167(a)-1	1.167(a)-1	NUM
ftr-404	332	4	notes	note	NOUN
ftr-404	332	5	,	,	PUNCT
ftr-404	332	6	however	however	ADV
ftr-404	332	7	,	,	PUNCT
ftr-404	332	8	“	"	PUNCT
ftr-404	332	9	the	the	DET
ftr-404	332	10	allowance	allowance	NOUN
ftr-404	332	11	is	be	AUX
ftr-404	332	12	that42	that42	NOUN
ftr-404	332	13	amount	amount	NOUN
ftr-404	332	14	which	which	PRON
ftr-404	332	15	should	should	AUX
ftr-404	332	16	be	be	AUX
ftr-404	332	17	set	set	VERB
ftr-404	332	18	aside	aside	ADV
ftr-404	332	19	for	for	ADP
ftr-404	332	20	the	the	DET
ftr-404	332	21	taxable	taxable	ADJ
ftr-404	332	22	year	year	NOUN
ftr-404	332	23	in	in	ADP
ftr-404	332	24	accordance	accordance	NOUN
ftr-404	332	25	with	with	ADP
ftr-404	332	26	a	a	DET
ftr-404	332	27	reasonably	reasonably	ADV
ftr-404	332	28	consistent	consistent	ADJ
ftr-404	332	29	plan	plan	NOUN
ftr-404	332	30	(	(	PUNCT
ftr-404	332	31	not	not	PART
ftr-404	332	32	necessarily	necessarily	ADV
ftr-404	332	33	at	at	ADP
ftr-404	332	34	a	a	DET
ftr-404	332	35	uniform	uniform	ADJ
ftr-404	332	36	rate	rate	NOUN
ftr-404	332	37	)	)	PUNCT
ftr-404	332	38	,	,	PUNCT
ftr-404	332	39	so	so	SCONJ
ftr-404	332	40	that	that	SCONJ
ftr-404	332	41	the	the	DET
ftr-404	332	42	aggregate	aggregate	NOUN
ftr-404	332	43	of	of	ADP
ftr-404	332	44	the	the	DET
ftr-404	332	45	amounts	amount	NOUN
ftr-404	332	46	set	set	VERB
ftr-404	332	47	aside	aside	ADV
ftr-404	332	48	,	,	PUNCT
ftr-404	332	49	plus	plus	CCONJ
ftr-404	332	50	the	the	DET
ftr-404	332	51	salvage	salvage	NOUN
ftr-404	332	52	value	value	NOUN
ftr-404	332	53	,	,	PUNCT
ftr-404	332	54	will	will	AUX
ftr-404	332	55	,	,	PUNCT
ftr-404	332	56	at	at	ADP
ftr-404	332	57	the	the	DET
ftr-404	332	58	end	end	NOUN
ftr-404	332	59	of	of	ADP
ftr-404	332	60	the	the	DET
ftr-404	332	61	estimated	estimate	VERB
ftr-404	332	62	useful	useful	ADJ
ftr-404	332	63	life	life	NOUN
ftr-404	332	64	of	of	ADP
ftr-404	332	65	the	the	DET
ftr-404	332	66	depreciable	depreciable	ADJ
ftr-404	332	67	property	property	NOUN
ftr-404	332	68	,	,	PUNCT
ftr-404	332	69	equal	equal	VERB
ftr-404	332	70	the	the	DET
ftr-404	332	71	cost	cost	NOUN
ftr-404	332	72	or	or	CCONJ
ftr-404	332	73	other	other	ADJ
ftr-404	332	74	basis	basis	NOUN
ftr-404	332	75	of	of	ADP
ftr-404	332	76	the	the	DET
ftr-404	332	77	property	property	NOUN
ftr-404	332	78	as	as	SCONJ
ftr-404	332	79	provided	provide	VERB
ftr-404	332	80	in	in	ADP
ftr-404	332	81	section	section	NOUN
ftr-404	332	82	167(g	167(g	PROPN
ftr-404	332	83	)	)	PUNCT
ftr-404	332	84	.	.	PUNCT
ftr-404	332	85	.	.	PUNCT
ftr-404	333	1	.”(emphasis	.”(emphasis	PROPN
ftr-404	333	2	added	add	VERB
ftr-404	333	3	)	)	PUNCT
ftr-404	333	4	.	.	PUNCT
ftr-404	334	1	this43	this43	NOUN
ftr-404	334	2	language	language	NOUN
ftr-404	334	3	suggests	suggest	VERB
ftr-404	334	4	two	two	NUM
ftr-404	334	5	things	thing	NOUN
ftr-404	334	6	:	:	PUNCT
ftr-404	334	7	first	first	ADV
ftr-404	334	8	,	,	PUNCT
ftr-404	334	9	that	that	SCONJ
ftr-404	334	10	a	a	DET
ftr-404	334	11	cost	cost	NOUN
ftr-404	334	12	recovery	recovery	NOUN
ftr-404	334	13	allowance	allowance	NOUN
ftr-404	334	14	may	may	AUX
ftr-404	334	15	take	take	VERB
ftr-404	334	16	place	place	NOUN
ftr-404	334	17	all	all	ADV
ftr-404	334	18	in	in	ADP
ftr-404	334	19	one	one	NUM
ftr-404	334	20	year	year	NOUN
ftr-404	334	21	in	in	ADP
ftr-404	334	22	the	the	DET
ftr-404	334	23	form	form	NOUN
ftr-404	334	24	of	of	ADP
ftr-404	334	25	an	an	DET
ftr-404	334	26	immediate	immediate	ADJ
ftr-404	334	27	total	total	ADJ
ftr-404	334	28	capital	capital	NOUN
ftr-404	334	29	recovery	recovery	NOUN
ftr-404	334	30	deduction	deduction	NOUN
ftr-404	334	31	,	,	PUNCT
ftr-404	334	32	and	and	CCONJ
ftr-404	334	33	second	second	ADJ
ftr-404	334	34	,	,	PUNCT
ftr-404	334	35	that	that	SCONJ
ftr-404	334	36	the	the	DET
ftr-404	334	37	amount	amount	NOUN
ftr-404	334	38	of	of	ADP
ftr-404	334	39	total	total	ADJ
ftr-404	334	40	cost	cost	NOUN
ftr-404	334	41	recovery	recovery	NOUN
ftr-404	334	42	deductions	deduction	NOUN
ftr-404	334	43	,	,	PUNCT
ftr-404	334	44	in	in	ADP
ftr-404	334	45	whatever	whatever	DET
ftr-404	334	46	form	form	NOUN
ftr-404	334	47	it	it	PRON
ftr-404	334	48	takes	take	VERB
ftr-404	334	49	,	,	PUNCT
ftr-404	334	50	should	should	AUX
ftr-404	334	51	equal	equal	VERB
ftr-404	334	52	the	the	DET
ftr-404	334	53	amount	amount	NOUN
ftr-404	334	54	of	of	ADP
ftr-404	334	55	“	"	PUNCT
ftr-404	334	56	tax	tax	NOUN
ftr-404	334	57	capital	capital	NOUN
ftr-404	334	58	”	"	PUNCT
ftr-404	334	59	invested	invest	VERB
ftr-404	334	60	in	in	ADP
ftr-404	334	61	the	the	DET
ftr-404	334	62	asset	asset	NOUN
ftr-404	334	63	.	.	PUNCT
ftr-404	335	1	the	the	DET
ftr-404	335	2	open	open	ADJ
ftr-404	335	3	question	question	NOUN
ftr-404	335	4	is	be	AUX
ftr-404	335	5	whether	whether	SCONJ
ftr-404	335	6	the	the	DET
ftr-404	335	7	structure	structure	NOUN
ftr-404	335	8	of	of	ADP
ftr-404	335	9	a	a	DET
ftr-404	335	10	rbit	rbit	NOUN
ftr-404	335	11	requires	require	VERB
ftr-404	335	12	that	that	SCONJ
ftr-404	335	13	the	the	DET
ftr-404	335	14	total	total	ADJ
ftr-404	335	15	restoration	restoration	NOUN
ftr-404	335	16	of	of	ADP
ftr-404	335	17	capital	capital	NOUN
ftr-404	335	18	investment	investment	NOUN
ftr-404	335	19	only	only	ADV
ftr-404	335	20	occur	occur	VERB
ftr-404	335	21	at	at	ADP
ftr-404	335	22	the	the	DET
ftr-404	335	23	“	"	PUNCT
ftr-404	335	24	end	end	NOUN
ftr-404	335	25	of	of	ADP
ftr-404	335	26	the	the	DET
ftr-404	335	27	estimated	estimate	VERB
ftr-404	335	28	useful	useful	ADJ
ftr-404	335	29	life	life	NOUN
ftr-404	335	30	of	of	ADP
ftr-404	335	31	the	the	DET
ftr-404	335	32	depreciable	depreciable	ADJ
ftr-404	335	33	property	property	NOUN
ftr-404	335	34	?	?	PUNCT
ftr-404	335	35	”	"	PUNCT
ftr-404	335	36	c.	c.	PROPN
ftr-404	335	37	interim	interim	PROPN
ftr-404	335	38	findings	finding	NOUN
ftr-404	335	39	overall	overall	ADV
ftr-404	335	40	,	,	PUNCT
ftr-404	335	41	one	one	PRON
ftr-404	335	42	can	can	AUX
ftr-404	335	43	now	now	ADV
ftr-404	335	44	state	state	VERB
ftr-404	335	45	three	three	NUM
ftr-404	335	46	broadly	broadly	ADV
ftr-404	335	47	-	-	PUNCT
ftr-404	335	48	defined	define	VERB
ftr-404	335	49	fundamental	fundamental	ADJ
ftr-404	335	50	principles	principle	NOUN
ftr-404	335	51	of	of	ADP
ftr-404	335	52	a	a	DET
ftr-404	335	53	realization	realization	NOUN
ftr-404	335	54	-	-	PUNCT
ftr-404	335	55	based	base	VERB
ftr-404	335	56	income	income	NOUN
ftr-404	335	57	tax	tax	NOUN
ftr-404	335	58	:	:	PUNCT
ftr-404	335	59	1	1	X
ftr-404	335	60	)	)	PUNCT
ftr-404	335	61	realization	realization	NOUN
ftr-404	335	62	necessitates	necessitate	VERB
ftr-404	335	63	capitalization	capitalization	NOUN
ftr-404	335	64	,	,	PUNCT
ftr-404	335	65	2	2	X
ftr-404	335	66	)	)	PUNCT
ftr-404	335	67	capitalization	capitalization	NOUN
ftr-404	335	68	requires	require	VERB
ftr-404	335	69	capital	capital	NOUN
ftr-404	335	70	recovery	recovery	NOUN
ftr-404	335	71	,	,	PUNCT
ftr-404	335	72	and	and	CCONJ
ftr-404	335	73	3	3	X
ftr-404	335	74	)	)	PUNCT
ftr-404	335	75	capital	capital	NOUN
ftr-404	335	76	recovery	recovery	NOUN
ftr-404	335	77	should	should	AUX
ftr-404	335	78	equal	equal	VERB
ftr-404	335	79	and	and	CCONJ
ftr-404	335	80	consist	consist	VERB
ftr-404	335	81	of	of	ADP
ftr-404	335	82	capital	capital	NOUN
ftr-404	335	83	available	available	ADJ
ftr-404	335	84	for	for	ADP
ftr-404	335	85	recovery	recovery	NOUN
ftr-404	335	86	.	.	PUNCT
ftr-404	336	1	the	the	DET
ftr-404	336	2	theory	theory	NOUN
ftr-404	336	3	of	of	ADP
ftr-404	336	4	“	"	PUNCT
ftr-404	336	5	capital	capital	NOUN
ftr-404	336	6	expensing	expensing	NOUN
ftr-404	336	7	”	"	PUNCT
ftr-404	336	8	espoused	espouse	VERB
ftr-404	336	9	by	by	ADP
ftr-404	336	10	this	this	DET
ftr-404	336	11	article	article	NOUN
ftr-404	336	12	is	be	AUX
ftr-404	336	13	that	that	SCONJ
ftr-404	336	14	when	when	SCONJ
ftr-404	336	15	“	"	PUNCT
ftr-404	336	16	tax	tax	NOUN
ftr-404	336	17	capital	capital	NOUN
ftr-404	336	18	”	"	PUNCT
ftr-404	336	19	is	be	AUX
ftr-404	336	20	recovered	recover	VERB
ftr-404	336	21	tax	tax	NOUN
ftr-404	336	22	-	-	PUNCT
ftr-404	336	23	free	free	ADJ
ftr-404	336	24	through	through	ADP
ftr-404	336	25	expensing	expense	VERB
ftr-404	336	26	deductions	deduction	NOUN
ftr-404	336	27	,	,	PUNCT
ftr-404	336	28	the	the	DET
ftr-404	336	29	amount	amount	NOUN
ftr-404	336	30	recovered	recover	VERB
ftr-404	336	31	tax	tax	NOUN
ftr-404	336	32	-	-	PUNCT
ftr-404	336	33	free	free	ADJ
ftr-404	336	34	should	should	AUX
ftr-404	336	35	equal	equal	VERB
ftr-404	336	36	(	(	PUNCT
ftr-404	336	37	but	but	CCONJ
ftr-404	336	38	not	not	PART
ftr-404	336	39	exceed	exceed	VERB
ftr-404	336	40	)	)	PUNCT
ftr-404	336	41	the	the	DET
ftr-404	336	42	amount	amount	NOUN
ftr-404	336	43	of	of	ADP
ftr-404	336	44	tax	tax	NOUN
ftr-404	336	45	capital	capital	NOUN
ftr-404	336	46	invested	invest	VERB
ftr-404	336	47	in	in	ADP
ftr-404	336	48	the	the	DET
ftr-404	336	49	asset	asset	NOUN
ftr-404	336	50	.	.	PUNCT
ftr-404	337	1	conversely	conversely	ADV
ftr-404	337	2	,	,	PUNCT
ftr-404	337	3	the	the	DET
ftr-404	337	4	amount	amount	NOUN
ftr-404	337	5	of	of	ADP
ftr-404	337	6	an	an	DET
ftr-404	337	7	asset	asset	NOUN
ftr-404	337	8	’s	’s	PART
ftr-404	337	9	cost	cost	NOUN
ftr-404	337	10	that	that	PRON
ftr-404	337	11	is	be	AUX
ftr-404	337	12	allowed	allow	VERB
ftr-404	337	13	to	to	PART
ftr-404	337	14	be	be	AUX
ftr-404	337	15	expensed	expense	VERB
ftr-404	337	16	,	,	PUNCT
ftr-404	337	17	should	should	AUX
ftr-404	337	18	not	not	PART
ftr-404	337	19	exceed	exceed	VERB
ftr-404	337	20	the	the	DET
ftr-404	337	21	amount	amount	NOUN
ftr-404	337	22	of	of	ADP
ftr-404	337	23	“	"	PUNCT
ftr-404	337	24	tax	tax	NOUN
ftr-404	337	25	capital	capital	NOUN
ftr-404	337	26	”	"	PUNCT
ftr-404	337	27	available	available	ADJ
ftr-404	337	28	to	to	PART
ftr-404	337	29	be	be	AUX
ftr-404	337	30	invested	invest	VERB
ftr-404	337	31	in	in	ADP
ftr-404	337	32	the	the	DET
ftr-404	337	33	asset	asset	NOUN
ftr-404	337	34	at	at	ADP
ftr-404	337	35	the	the	DET
ftr-404	337	36	time	time	NOUN
ftr-404	337	37	of	of	ADP
ftr-404	337	38	the	the	DET
ftr-404	337	39	investment	investment	NOUN
ftr-404	337	40	.	.	PUNCT
ftr-404	338	1	the	the	DET
ftr-404	338	2	combination	combination	NOUN
ftr-404	338	3	of	of	ADP
ftr-404	338	4	these	these	DET
ftr-404	338	5	principles	principle	NOUN
ftr-404	338	6	,	,	PUNCT
ftr-404	338	7	as	as	SCONJ
ftr-404	338	8	applied	apply	VERB
ftr-404	338	9	to	to	ADP
ftr-404	338	10	equipment	equipment	NOUN
ftr-404	338	11	,	,	PUNCT
ftr-404	338	12	constitutes	constitute	VERB
ftr-404	338	13	what	what	PRON
ftr-404	338	14	i	i	PRON
ftr-404	338	15	call	call	VERB
ftr-404	338	16	“	"	PUNCT
ftr-404	338	17	normative	normative	ADJ
ftr-404	338	18	capital	capital	NOUN
ftr-404	338	19	equipment	equipment	NOUN
ftr-404	338	20	expensing	expense	VERB
ftr-404	338	21	in	in	ADP
ftr-404	338	22	a	a	DET
ftr-404	338	23	realization	realization	NOUN
ftr-404	338	24	-	-	PUNCT
ftr-404	338	25	based	base	VERB
ftr-404	338	26	income	income	NOUN
ftr-404	338	27	tax	tax	NOUN
ftr-404	338	28	.	.	PUNCT
ftr-404	338	29	”	"	PUNCT
ftr-404	339	1	230	230	NUM
ftr-404	339	2	florida	florida	PROPN
ftr-404	339	3	tax	tax	NOUN
ftr-404	339	4	review	review	NOUN
ftr-404	339	5	[	[	X
ftr-404	339	6	vol.7:4	vol.7:4	NOUN
ftr-404	339	7	44	44	NUM
ftr-404	339	8	.	.	PUNCT
ftr-404	340	1	see	see	VERB
ftr-404	340	2	table	table	NOUN
ftr-404	340	3	1	1	NUM
ftr-404	340	4	,	,	PUNCT
ftr-404	340	5	terry	terry	PROPN
ftr-404	340	6	,	,	PUNCT
ftr-404	340	7	supra	supra	PROPN
ftr-404	340	8	note	note	PROPN
ftr-404	340	9	1	1	NUM
ftr-404	340	10	,	,	PUNCT
ftr-404	340	11	477	477	NUM
ftr-404	340	12	-	-	SYM
ftr-404	340	13	80	80	NUM
ftr-404	340	14	,	,	PUNCT
ftr-404	340	15	and	and	CCONJ
ftr-404	340	16	accompanying	accompany	VERB
ftr-404	340	17	discussion	discussion	NOUN
ftr-404	340	18	.	.	PUNCT
ftr-404	341	1	see	see	VERB
ftr-404	341	2	esp	esp	ADV
ftr-404	341	3	.	.	PUNCT
ftr-404	342	1	,	,	PUNCT
ftr-404	342	2	479	479	NUM
ftr-404	342	3	,	,	PUNCT
ftr-404	342	4	note	note	VERB
ftr-404	342	5	33	33	NUM
ftr-404	342	6	.	.	NOUN
ftr-404	343	1	45	45	NUM
ftr-404	343	2	.	.	PUNCT
ftr-404	344	1	the	the	DET
ftr-404	344	2	maximum	maximum	ADJ
ftr-404	344	3	amount	amount	NOUN
ftr-404	344	4	that	that	PRON
ftr-404	344	5	may	may	AUX
ftr-404	344	6	be	be	AUX
ftr-404	344	7	invested	invest	VERB
ftr-404	344	8	from	from	ADP
ftr-404	344	9	earnings	earning	NOUN
ftr-404	344	10	in	in	ADP
ftr-404	344	11	a	a	DET
ftr-404	344	12	tax	tax	NOUN
ftr-404	344	13	base	base	NOUN
ftr-404	344	14	is	be	AUX
ftr-404	344	15	the	the	DET
ftr-404	344	16	amount	amount	NOUN
ftr-404	344	17	of	of	ADP
ftr-404	344	18	investment	investment	NOUN
ftr-404	344	19	for	for	ADP
ftr-404	344	20	which	which	PRON
ftr-404	344	21	the	the	DET
ftr-404	344	22	tax	tax	NOUN
ftr-404	344	23	burden	burden	NOUN
ftr-404	344	24	plus	plus	CCONJ
ftr-404	344	25	the	the	DET
ftr-404	344	26	amount	amount	NOUN
ftr-404	344	27	invested	invest	VERB
ftr-404	344	28	equals	equal	VERB
ftr-404	344	29	the	the	DET
ftr-404	344	30	total	total	ADJ
ftr-404	344	31	earnings	earning	NOUN
ftr-404	344	32	available	available	ADJ
ftr-404	344	33	.	.	PUNCT
ftr-404	345	1	in	in	ADP
ftr-404	345	2	other	other	ADJ
ftr-404	345	3	words	word	NOUN
ftr-404	345	4	earnings	earning	NOUN
ftr-404	345	5	equals	equal	VERB
ftr-404	345	6	investment	investment	NOUN
ftr-404	345	7	plus	plus	CCONJ
ftr-404	345	8	tax	tax	NOUN
ftr-404	345	9	(	(	PUNCT
ftr-404	345	10	e	e	X
ftr-404	345	11	=	=	SYM
ftr-404	345	12	i	i	PRON
ftr-404	345	13	+	+	PROPN
ftr-404	345	14	m	m	VERB
ftr-404	345	15	axt	axt	PROPN
ftr-404	345	16	)	)	PUNCT
ftr-404	345	17	.	.	PUNCT
ftr-404	346	1	therefore	therefore	ADV
ftr-404	346	2	,	,	PUNCT
ftr-404	346	3	maximum	maximum	ADJ
ftr-404	346	4	investment	investment	NOUN
ftr-404	346	5	equals	equal	VERB
ftr-404	346	6	earnings	earning	NOUN
ftr-404	346	7	minus	minus	ADP
ftr-404	346	8	tax	tax	NOUN
ftr-404	346	9	.	.	PUNCT
ftr-404	347	1	(	(	PUNCT
ftr-404	347	2	i	i	NOUN
ftr-404	347	3	=	=	SYM
ftr-404	347	4	e	e	PROPN
ftr-404	347	5	t	t	PROPN
ftr-404	347	6	)	)	PUNCT
ftr-404	347	7	.	.	PUNCT
ftr-404	348	1	in	in	ADP
ftr-404	348	2	a	a	DET
ftr-404	348	3	consumption	consumption	NOUN
ftr-404	348	4	tax	tax	NOUN
ftr-404	348	5	base	base	NOUN
ftr-404	348	6	,	,	PUNCT
ftr-404	348	7	the	the	DET
ftr-404	348	8	tax	tax	NOUN
ftr-404	348	9	is	be	AUX
ftr-404	348	10	imposed	impose	VERB
ftr-404	348	11	on	on	ADP
ftr-404	348	12	consumption	consumption	NOUN
ftr-404	348	13	which	which	PRON
ftr-404	348	14	equals	equal	VERB
ftr-404	348	15	earnings	earning	NOUN
ftr-404	348	16	minus	minus	CCONJ
ftr-404	348	17	savings	saving	NOUN
ftr-404	348	18	,	,	PUNCT
ftr-404	348	19	such	such	ADJ
ftr-404	348	20	as	as	ADP
ftr-404	348	21	investment	investment	NOUN
ftr-404	348	22	.	.	PUNCT
ftr-404	349	1	(	(	PUNCT
ftr-404	349	2	c	c	X
ftr-404	349	3	=	=	SYM
ftr-404	349	4	e	e	X
ftr-404	349	5	–	–	PUNCT
ftr-404	349	6	i	i	NOUN
ftr-404	349	7	)	)	PUNCT
ftr-404	349	8	.	.	PUNCT
ftr-404	350	1	therefore	therefore	ADV
ftr-404	350	2	,	,	PUNCT
ftr-404	350	3	the	the	DET
ftr-404	350	4	maximum	maximum	ADJ
ftr-404	350	5	m	m	VERB
ftr-404	350	6	axamount	axamount	NOUN
ftr-404	350	7	of	of	ADP
ftr-404	350	8	investment	investment	NOUN
ftr-404	350	9	in	in	ADP
ftr-404	350	10	a	a	DET
ftr-404	350	11	consumption	consumption	NOUN
ftr-404	350	12	tax	tax	NOUN
ftr-404	350	13	base	base	NOUN
ftr-404	350	14	equals	equal	VERB
ftr-404	350	15	total	total	ADJ
ftr-404	350	16	earnings	earning	NOUN
ftr-404	350	17	.	.	PUNCT
ftr-404	351	1	(	(	PUNCT
ftr-404	351	2	i	i	NOUN
ftr-404	351	3	=	=	SYM
ftr-404	351	4	e	e	NOUN
ftr-404	351	5	)	)	PUNCT
ftr-404	351	6	.	.	PUNCT
ftr-404	352	1	where	where	SCONJ
ftr-404	352	2	m	m	NOUN
ftr-404	352	3	axall	axall	VERB
ftr-404	352	4	earnings	earning	NOUN
ftr-404	352	5	are	be	AUX
ftr-404	352	6	invested	invest	VERB
ftr-404	352	7	,	,	PUNCT
ftr-404	352	8	no	no	DET
ftr-404	352	9	tax	tax	NOUN
ftr-404	352	10	is	be	AUX
ftr-404	352	11	imposed	impose	VERB
ftr-404	352	12	,	,	PUNCT
ftr-404	352	13	so	so	CCONJ
ftr-404	352	14	(	(	PUNCT
ftr-404	352	15	i	i	NOUN
ftr-404	352	16	=	=	SYM
ftr-404	352	17	e	e	NOUN
ftr-404	352	18	)	)	PUNCT
ftr-404	352	19	.	.	PUNCT
ftr-404	353	1	in	in	ADP
ftr-404	353	2	an	an	DET
ftr-404	353	3	income	income	NOUN
ftr-404	353	4	tax	tax	NOUN
ftr-404	353	5	base	base	NOUN
ftr-404	353	6	,	,	PUNCT
ftr-404	353	7	however	however	ADV
ftr-404	353	8	,	,	PUNCT
ftr-404	353	9	income	income	NOUN
ftr-404	353	10	equals	equal	VERB
ftr-404	353	11	the	the	DET
ftr-404	353	12	sum	sum	NOUN
ftr-404	353	13	of	of	ADP
ftr-404	353	14	consumption	consumption	NOUN
ftr-404	353	15	plus	plus	CCONJ
ftr-404	353	16	changes	change	NOUN
ftr-404	353	17	in	in	ADP
ftr-404	353	18	wealth	wealth	NOUN
ftr-404	353	19	.	.	PUNCT
ftr-404	354	1	(	(	PUNCT
ftr-404	354	2	i	i	NOUN
ftr-404	354	3	=	=	SYM
ftr-404	354	4	c	c	PROPN
ftr-404	354	5	+	+	CCONJ
ftr-404	354	6	äw	äw	NOUN
ftr-404	354	7	)	)	PUNCT
ftr-404	354	8	,	,	PUNCT
ftr-404	354	9	pursuant	pursuant	ADJ
ftr-404	354	10	to	to	ADP
ftr-404	354	11	the	the	DET
ftr-404	354	12	haig	haig	PROPN
ftr-404	354	13	-	-	PUNCT
ftr-404	354	14	simons	simons	PROPN
ftr-404	354	15	definition	definition	NOUN
ftr-404	354	16	.	.	PUNCT
ftr-404	355	1	therefore	therefore	ADV
ftr-404	355	2	savings	saving	NOUN
ftr-404	355	3	,	,	PUNCT
ftr-404	355	4	such	such	ADJ
ftr-404	355	5	as	as	ADP
ftr-404	355	6	investments	investment	NOUN
ftr-404	355	7	in	in	ADP
ftr-404	355	8	equipment	equipment	NOUN
ftr-404	355	9	,	,	PUNCT
ftr-404	355	10	do	do	AUX
ftr-404	355	11	not	not	PART
ftr-404	355	12	reduce	reduce	VERB
ftr-404	355	13	the	the	DET
ftr-404	355	14	income	income	NOUN
ftr-404	355	15	tax	tax	NOUN
ftr-404	355	16	base	base	NOUN
ftr-404	355	17	.	.	PUNCT
ftr-404	356	1	therefore	therefore	ADV
ftr-404	356	2	,	,	PUNCT
ftr-404	356	3	it	it	PRON
ftr-404	356	4	can	can	AUX
ftr-404	356	5	be	be	AUX
ftr-404	356	6	said	say	VERB
ftr-404	356	7	that	that	SCONJ
ftr-404	356	8	investments	investment	NOUN
ftr-404	356	9	must	must	AUX
ftr-404	356	10	be	be	AUX
ftr-404	356	11	made	make	VERB
ftr-404	356	12	with	with	ADP
ftr-404	356	13	after	after	ADP
ftr-404	356	14	-	-	PUNCT
ftr-404	356	15	tax	tax	NOUN
ftr-404	356	16	dollars	dollar	NOUN
ftr-404	356	17	,	,	PUNCT
ftr-404	356	18	because	because	SCONJ
ftr-404	356	19	investment	investment	NOUN
ftr-404	356	20	represents	represent	VERB
ftr-404	356	21	a	a	DET
ftr-404	356	22	change	change	NOUN
ftr-404	356	23	in	in	ADP
ftr-404	356	24	the	the	DET
ftr-404	356	25	form	form	NOUN
ftr-404	356	26	of	of	ADP
ftr-404	356	27	wealth	wealth	NOUN
ftr-404	356	28	,	,	PUNCT
ftr-404	356	29	rather	rather	ADV
ftr-404	356	30	than	than	ADP
ftr-404	356	31	in	in	ADP
ftr-404	356	32	the	the	DET
ftr-404	356	33	amount	amount	NOUN
ftr-404	356	34	of	of	ADP
ftr-404	356	35	a	a	DET
ftr-404	356	36	taxpayer	taxpayer	NOUN
ftr-404	356	37	’s	’s	PART
ftr-404	356	38	wealth	wealth	NOUN
ftr-404	356	39	.	.	PUNCT
ftr-404	357	1	iii	iii	X
ftr-404	357	2	.	.	PUNCT
ftr-404	357	3	tax	tax	NOUN
ftr-404	357	4	capital	capital	NOUN
ftr-404	357	5	creation	creation	NOUN
ftr-404	357	6	and	and	CCONJ
ftr-404	357	7	tax	tax	NOUN
ftr-404	357	8	capital	capital	NOUN
ftr-404	357	9	formation	formation	NOUN
ftr-404	357	10	in	in	ADP
ftr-404	357	11	the	the	DET
ftr-404	357	12	u.s	u.s	PROPN
ftr-404	357	13	.	.	PROPN
ftr-404	357	14	rbit	rbit	PROPN
ftr-404	357	15	base	base	PROPN
ftr-404	357	16	a.	a.	NOUN
ftr-404	357	17	loss	loss	NOUN
ftr-404	357	18	offsets	offset	NOUN
ftr-404	357	19	and	and	CCONJ
ftr-404	357	20	the	the	DET
ftr-404	357	21	impact	impact	NOUN
ftr-404	357	22	of	of	ADP
ftr-404	357	23	various	various	ADJ
ftr-404	357	24	cost	cost	NOUN
ftr-404	357	25	recovery	recovery	NOUN
ftr-404	357	26	methods	method	NOUN
ftr-404	357	27	on	on	ADP
ftr-404	357	28	pre	pre	ADJ
ftr-404	357	29	investment	investment	NOUN
ftr-404	357	30	tax	tax	NOUN
ftr-404	357	31	capital	capital	NOUN
ftr-404	357	32	creation	creation	NOUN
ftr-404	357	33	if	if	SCONJ
ftr-404	357	34	economic	economic	ADJ
ftr-404	357	35	depreciation	depreciation	NOUN
ftr-404	357	36	could	could	AUX
ftr-404	357	37	be	be	AUX
ftr-404	357	38	used	use	VERB
ftr-404	357	39	as	as	ADP
ftr-404	357	40	a	a	DET
ftr-404	357	41	rbit	rbit	NOUN
ftr-404	357	42	base	base	NOUN
ftr-404	357	43	cost	cost	NOUN
ftr-404	357	44	recovery	recovery	NOUN
ftr-404	357	45	method	method	NOUN
ftr-404	357	46	and	and	CCONJ
ftr-404	357	47	applied	apply	VERB
ftr-404	357	48	to	to	ADP
ftr-404	357	49	the	the	DET
ftr-404	357	50	facts	fact	NOUN
ftr-404	357	51	in	in	ADP
ftr-404	357	52	example	example	NOUN
ftr-404	357	53	1	1	NUM
ftr-404	357	54	,	,	PUNCT
ftr-404	357	55	that	that	PRON
ftr-404	357	56	cost	cost	NOUN
ftr-404	357	57	recovery	recovery	NOUN
ftr-404	357	58	method	method	NOUN
ftr-404	357	59	would	would	AUX
ftr-404	357	60	offset	offset	VERB
ftr-404	357	61	no	no	DET
ftr-404	357	62	current	current	ADJ
ftr-404	357	63	earnings	earning	NOUN
ftr-404	357	64	in	in	ADP
ftr-404	357	65	the	the	DET
ftr-404	357	66	year	year	NOUN
ftr-404	357	67	of	of	ADP
ftr-404	357	68	investment	investment	NOUN
ftr-404	357	69	,	,	PUNCT
ftr-404	357	70	and	and	CCONJ
ftr-404	357	71	the	the	DET
ftr-404	357	72	equipment	equipment	NOUN
ftr-404	357	73	purchase	purchase	NOUN
ftr-404	357	74	would	would	AUX
ftr-404	357	75	be	be	AUX
ftr-404	357	76	made	make	VERB
ftr-404	357	77	entirely	entirely	ADV
ftr-404	357	78	from	from	ADP
ftr-404	357	79	pre	pre	ADJ
ftr-404	357	80	-	-	ADJ
ftr-404	357	81	investment	investment	ADJ
ftr-404	357	82	tax	tax	NOUN
ftr-404	357	83	capital	capital	NOUN
ftr-404	357	84	.	.	PUNCT
ftr-404	358	1	the	the	DET
ftr-404	358	2	maximum44	maximum44	ADJ
ftr-404	358	3	investment	investment	NOUN
ftr-404	358	4	of	of	ADP
ftr-404	358	5	tax	tax	NOUN
ftr-404	358	6	capital	capital	NOUN
ftr-404	358	7	available	available	ADJ
ftr-404	358	8	for	for	ADP
ftr-404	358	9	investment	investment	NOUN
ftr-404	358	10	with	with	ADP
ftr-404	358	11	such	such	DET
ftr-404	358	12	a	a	DET
ftr-404	358	13	“	"	PUNCT
ftr-404	358	14	no	no	DET
ftr-404	358	15	loss	loss	NOUN
ftr-404	358	16	-	-	PUNCT
ftr-404	358	17	offset	offset	VERB
ftr-404	358	18	”	"	PUNCT
ftr-404	358	19	cost	cost	NOUN
ftr-404	358	20	recovery	recovery	NOUN
ftr-404	358	21	method	method	NOUN
ftr-404	358	22	(	(	PUNCT
ftr-404	358	23	$	$	SYM
ftr-404	358	24	120,000	120,000	NUM
ftr-404	358	25	in	in	ADP
ftr-404	358	26	the	the	DET
ftr-404	358	27	above	above	ADJ
ftr-404	358	28	example	example	NOUN
ftr-404	358	29	)	)	PUNCT
ftr-404	358	30	would	would	AUX
ftr-404	358	31	exactly	exactly	ADV
ftr-404	358	32	match	match	VERB
ftr-404	358	33	the	the	DET
ftr-404	358	34	amount	amount	NOUN
ftr-404	358	35	of	of	ADP
ftr-404	358	36	tax	tax	NOUN
ftr-404	358	37	capital	capital	NOUN
ftr-404	358	38	created	create	VERB
ftr-404	358	39	after	after	SCONJ
ftr-404	358	40	all	all	DET
ftr-404	358	41	current	current	ADJ
ftr-404	358	42	earnings	earning	NOUN
ftr-404	358	43	were	be	AUX
ftr-404	358	44	concurrently	concurrently	ADV
ftr-404	358	45	taxed	tax	VERB
ftr-404	358	46	.	.	PUNCT
ftr-404	359	1	in	in	ADP
ftr-404	359	2	contrast	contrast	NOUN
ftr-404	359	3	,	,	PUNCT
ftr-404	359	4	partial	partial	ADJ
ftr-404	359	5	and	and	CCONJ
ftr-404	359	6	full	full	ADJ
ftr-404	359	7	-	-	PUNCT
ftr-404	359	8	offset	offset	NOUN
ftr-404	359	9	expensing	expensing	NOUN
ftr-404	359	10	cost	cost	NOUN
ftr-404	359	11	recovery	recovery	NOUN
ftr-404	359	12	methods	method	NOUN
ftr-404	359	13	do	do	AUX
ftr-404	359	14	offset	offset	VERB
ftr-404	359	15	contemporaneous	contemporaneous	ADJ
ftr-404	359	16	earnings	earning	NOUN
ftr-404	359	17	,	,	PUNCT
ftr-404	359	18	and	and	CCONJ
ftr-404	359	19	this	this	PRON
ftr-404	359	20	produces	produce	VERB
ftr-404	359	21	two	two	NUM
ftr-404	359	22	significant	significant	ADJ
ftr-404	359	23	and	and	CCONJ
ftr-404	359	24	related	relate	VERB
ftr-404	359	25	taxdriven	taxdriven	ADJ
ftr-404	359	26	consequences	consequence	NOUN
ftr-404	359	27	.	.	PUNCT
ftr-404	360	1	the	the	DET
ftr-404	360	2	first	first	ADJ
ftr-404	360	3	consequence	consequence	NOUN
ftr-404	360	4	of	of	ADP
ftr-404	360	5	a	a	DET
ftr-404	360	6	cost	cost	NOUN
ftr-404	360	7	recovery	recovery	NOUN
ftr-404	360	8	method	method	NOUN
ftr-404	360	9	that	that	PRON
ftr-404	360	10	causes	cause	VERB
ftr-404	360	11	a	a	DET
ftr-404	360	12	loss	loss	NOUN
ftr-404	360	13	offset	offset	VERB
ftr-404	360	14	against	against	ADP
ftr-404	360	15	contemporaneous	contemporaneous	ADJ
ftr-404	360	16	earnings	earning	NOUN
ftr-404	360	17	is	be	AUX
ftr-404	360	18	an	an	DET
ftr-404	360	19	increase	increase	NOUN
ftr-404	360	20	in	in	ADP
ftr-404	360	21	the	the	DET
ftr-404	360	22	amount	amount	NOUN
ftr-404	360	23	of	of	ADP
ftr-404	360	24	preinvestment	preinvestment	ADJ
ftr-404	360	25	tax	tax	NOUN
ftr-404	360	26	capital	capital	NOUN
ftr-404	360	27	that	that	PRON
ftr-404	360	28	can	can	AUX
ftr-404	360	29	be	be	AUX
ftr-404	360	30	created	create	VERB
ftr-404	360	31	from	from	ADP
ftr-404	360	32	a	a	DET
ftr-404	360	33	given	give	VERB
ftr-404	360	34	amount	amount	NOUN
ftr-404	360	35	of	of	ADP
ftr-404	360	36	earnings	earning	NOUN
ftr-404	360	37	.	.	PUNCT
ftr-404	361	1	as	as	ADP
ftr-404	361	2	a	a	DET
ftr-404	361	3	practical	practical	ADJ
ftr-404	361	4	matter	matter	NOUN
ftr-404	361	5	this	this	PRON
ftr-404	361	6	means	mean	VERB
ftr-404	361	7	that	that	SCONJ
ftr-404	361	8	the	the	DET
ftr-404	361	9	maximum	maximum	ADJ
ftr-404	361	10	amount	amount	NOUN
ftr-404	361	11	of	of	ADP
ftr-404	361	12	nominal	nominal	ADJ
ftr-404	361	13	investment	investment	NOUN
ftr-404	361	14	that	that	PRON
ftr-404	361	15	can	can	AUX
ftr-404	361	16	be	be	AUX
ftr-404	361	17	made	make	VERB
ftr-404	361	18	from	from	ADP
ftr-404	361	19	a	a	DET
ftr-404	361	20	given	give	VERB
ftr-404	361	21	amount	amount	NOUN
ftr-404	361	22	of	of	ADP
ftr-404	361	23	current	current	ADJ
ftr-404	361	24	earnings	earning	NOUN
ftr-404	361	25	in	in	ADP
ftr-404	361	26	a	a	DET
ftr-404	361	27	rbit	rbit	NOUN
ftr-404	361	28	base	base	NOUN
ftr-404	361	29	increases	increase	NOUN
ftr-404	361	30	as	as	ADP
ftr-404	361	31	the	the	DET
ftr-404	361	32	amount	amount	NOUN
ftr-404	361	33	of	of	ADP
ftr-404	361	34	loss	loss	NOUN
ftr-404	361	35	offset	offset	NOUN
ftr-404	361	36	created	create	VERB
ftr-404	361	37	by	by	ADP
ftr-404	361	38	a	a	DET
ftr-404	361	39	given	give	VERB
ftr-404	361	40	cost	cost	NOUN
ftr-404	361	41	recovery	recovery	NOUN
ftr-404	361	42	method	method	NOUN
ftr-404	361	43	increases	increase	NOUN
ftr-404	361	44	.	.	PUNCT
ftr-404	362	1	the	the	DET
ftr-404	362	2	structure	structure	NOUN
ftr-404	362	3	of	of	ADP
ftr-404	362	4	a	a	DET
ftr-404	362	5	given	give	VERB
ftr-404	362	6	tax	tax	NOUN
ftr-404	362	7	base	base	NOUN
ftr-404	362	8	with	with	ADP
ftr-404	362	9	respect	respect	NOUN
ftr-404	362	10	to	to	ADP
ftr-404	362	11	capital	capital	NOUN
ftr-404	362	12	income	income	NOUN
ftr-404	362	13	taxation	taxation	NOUN
ftr-404	362	14	determines	determine	VERB
ftr-404	362	15	the	the	DET
ftr-404	362	16	maximum	maximum	ADJ
ftr-404	362	17	amount	amount	NOUN
ftr-404	362	18	of	of	ADP
ftr-404	362	19	economic	economic	ADJ
ftr-404	362	20	capital	capital	NOUN
ftr-404	362	21	that	that	PRON
ftr-404	362	22	may	may	AUX
ftr-404	362	23	be	be	AUX
ftr-404	362	24	invested	invest	VERB
ftr-404	362	25	within	within	ADP
ftr-404	362	26	that	that	DET
ftr-404	362	27	particular	particular	ADJ
ftr-404	362	28	tax	tax	NOUN
ftr-404	362	29	base	base	NOUN
ftr-404	362	30	,	,	PUNCT
ftr-404	362	31	given	give	VERB
ftr-404	362	32	identical	identical	ADJ
ftr-404	362	33	economic	economic	ADJ
ftr-404	362	34	contexts	contexts	NOUN
ftr-404	362	35	.	.	PUNCT
ftr-404	363	1	cost45	cost45	PROPN
ftr-404	363	2	recovery	recovery	NOUN
ftr-404	363	3	can	can	AUX
ftr-404	363	4	take	take	VERB
ftr-404	363	5	one	one	NUM
ftr-404	363	6	of	of	ADP
ftr-404	363	7	many	many	ADJ
ftr-404	363	8	different	different	ADJ
ftr-404	363	9	forms	form	NOUN
ftr-404	363	10	in	in	ADP
ftr-404	363	11	a	a	DET
ftr-404	363	12	rbit	rbit	NOUN
ftr-404	363	13	base	base	NOUN
ftr-404	363	14	.	.	PUNCT
ftr-404	364	1	therefore	therefore	ADV
ftr-404	364	2	,	,	PUNCT
ftr-404	364	3	which	which	DET
ftr-404	364	4	form	form	NOUN
ftr-404	364	5	of	of	ADP
ftr-404	364	6	cost	cost	NOUN
ftr-404	364	7	recovery	recovery	NOUN
ftr-404	364	8	is	be	AUX
ftr-404	364	9	applied	apply	VERB
ftr-404	364	10	to	to	ADP
ftr-404	364	11	a	a	DET
ftr-404	364	12	given	give	VERB
ftr-404	364	13	equipment	equipment	NOUN
ftr-404	364	14	purchase	purchase	NOUN
ftr-404	364	15	determines	determine	VERB
ftr-404	364	16	how	how	SCONJ
ftr-404	364	17	much	much	ADJ
ftr-404	364	18	economic	economic	ADJ
ftr-404	364	19	capital	capital	NOUN
ftr-404	364	20	can	can	AUX
ftr-404	364	21	be	be	AUX
ftr-404	364	22	invested	invest	VERB
ftr-404	364	23	in	in	ADP
ftr-404	364	24	equipment	equipment	NOUN
ftr-404	364	25	from	from	ADP
ftr-404	364	26	a	a	DET
ftr-404	364	27	given	give	VERB
ftr-404	364	28	amount	amount	NOUN
ftr-404	364	29	of	of	ADP
ftr-404	364	30	2006	2006	NUM
ftr-404	364	31	]	]	PUNCT
ftr-404	364	32	capital	capital	NOUN
ftr-404	364	33	equipment	equipment	NOUN
ftr-404	364	34	expensing	expense	VERB
ftr-404	364	35	231	231	NUM
ftr-404	364	36	46	46	NUM
ftr-404	364	37	.	.	PUNCT
ftr-404	365	1	zero	zero	NUM
ftr-404	365	2	loss	loss	NOUN
ftr-404	365	3	-	-	PUNCT
ftr-404	365	4	offset	offset	VERB
ftr-404	365	5	cost	cost	NOUN
ftr-404	365	6	recovery	recovery	NOUN
ftr-404	365	7	methods	method	NOUN
ftr-404	365	8	produce	produce	VERB
ftr-404	365	9	no	no	DET
ftr-404	365	10	deduction	deduction	NOUN
ftr-404	365	11	in	in	ADP
ftr-404	365	12	the	the	DET
ftr-404	365	13	year	year	NOUN
ftr-404	365	14	of	of	ADP
ftr-404	365	15	equipment	equipment	NOUN
ftr-404	365	16	acquisition	acquisition	NOUN
ftr-404	365	17	which	which	PRON
ftr-404	365	18	offsets	offset	VERB
ftr-404	365	19	taxable	taxable	ADJ
ftr-404	365	20	income	income	NOUN
ftr-404	365	21	other	other	ADJ
ftr-404	365	22	than	than	ADP
ftr-404	365	23	that	that	PRON
ftr-404	365	24	generated	generate	VERB
ftr-404	365	25	by	by	ADP
ftr-404	365	26	the	the	DET
ftr-404	365	27	equipment	equipment	NOUN
ftr-404	365	28	investment	investment	NOUN
ftr-404	365	29	itself	itself	PRON
ftr-404	365	30	.	.	PUNCT
ftr-404	366	1	under	under	ADP
ftr-404	366	2	conventions	convention	NOUN
ftr-404	366	3	adopted	adopt	VERB
ftr-404	366	4	in	in	ADP
ftr-404	366	5	this	this	DET
ftr-404	366	6	article	article	NOUN
ftr-404	366	7	,	,	PUNCT
ftr-404	366	8	only	only	ADV
ftr-404	366	9	the	the	DET
ftr-404	366	10	economic	economic	ADJ
ftr-404	366	11	depreciation	depreciation	NOUN
ftr-404	366	12	and	and	CCONJ
ftr-404	366	13	acrs	acr	NOUN
ftr-404	366	14	cost	cost	NOUN
ftr-404	366	15	recovery	recovery	NOUN
ftr-404	366	16	methods	method	NOUN
ftr-404	366	17	produce	produce	VERB
ftr-404	366	18	a	a	DET
ftr-404	366	19	zero	zero	NUM
ftr-404	366	20	loss	loss	NOUN
ftr-404	366	21	-	-	PUNCT
ftr-404	366	22	offset	offset	NOUN
ftr-404	366	23	in	in	ADP
ftr-404	366	24	the	the	DET
ftr-404	366	25	year	year	NOUN
ftr-404	366	26	of	of	ADP
ftr-404	366	27	acquisition	acquisition	NOUN
ftr-404	366	28	.	.	PUNCT
ftr-404	367	1	see	see	VERB
ftr-404	367	2	table	table	NOUN
ftr-404	367	3	2	2	NUM
ftr-404	367	4	infra	infra	NOUN
ftr-404	367	5	,	,	PUNCT
ftr-404	367	6	and	and	CCONJ
ftr-404	367	7	accompanying	accompany	VERB
ftr-404	367	8	discussion	discussion	NOUN
ftr-404	367	9	.	.	PUNCT
ftr-404	368	1	47	47	NUM
ftr-404	368	2	.	.	PUNCT
ftr-404	369	1	this	this	DET
ftr-404	369	2	article	article	NOUN
ftr-404	369	3	uses	use	VERB
ftr-404	369	4	the	the	DET
ftr-404	369	5	term	term	NOUN
ftr-404	369	6	“	"	PUNCT
ftr-404	369	7	partial	partial	ADJ
ftr-404	369	8	expensing	expensing	NOUN
ftr-404	369	9	”	"	PUNCT
ftr-404	369	10	to	to	PART
ftr-404	369	11	refer	refer	VERB
ftr-404	369	12	to	to	ADP
ftr-404	369	13	the	the	DET
ftr-404	369	14	50	50	NUM
ftr-404	369	15	%	%	NOUN
ftr-404	369	16	bonus	bonus	NOUN
ftr-404	369	17	depreciation	depreciation	NOUN
ftr-404	369	18	deduction	deduction	NOUN
ftr-404	369	19	which	which	PRON
ftr-404	369	20	was	be	AUX
ftr-404	369	21	allowed	allow	VERB
ftr-404	369	22	under	under	ADP
ftr-404	369	23	irc	irc	PROPN
ftr-404	369	24	§	§	PROPN
ftr-404	369	25	168(k	168(k	PROPN
ftr-404	369	26	)	)	PUNCT
ftr-404	369	27	until	until	ADP
ftr-404	369	28	jan	jan	PROPN
ftr-404	369	29	.	.	PROPN
ftr-404	369	30	1	1	NUM
ftr-404	369	31	,	,	PUNCT
ftr-404	369	32	2005	2005	NUM
ftr-404	369	33	,	,	PUNCT
ftr-404	369	34	in	in	ADP
ftr-404	369	35	which	which	PRON
ftr-404	369	36	a	a	DET
ftr-404	369	37	“	"	PUNCT
ftr-404	369	38	50	50	NUM
ftr-404	369	39	%	%	NOUN
ftr-404	369	40	bonus	bonus	NOUN
ftr-404	369	41	depreciation	depreciation	NOUN
ftr-404	369	42	”	"	PUNCT
ftr-404	369	43	deduction	deduction	NOUN
ftr-404	369	44	was	be	AUX
ftr-404	369	45	allowed	allow	VERB
ftr-404	369	46	in	in	ADP
ftr-404	369	47	the	the	DET
ftr-404	369	48	year	year	NOUN
ftr-404	369	49	in	in	ADP
ftr-404	369	50	which	which	PRON
ftr-404	369	51	some	some	DET
ftr-404	369	52	property	property	NOUN
ftr-404	369	53	was	be	AUX
ftr-404	369	54	placed	place	VERB
ftr-404	369	55	in	in	ADP
ftr-404	369	56	service	service	NOUN
ftr-404	369	57	.	.	PUNCT
ftr-404	370	1	see	see	VERB
ftr-404	370	2	supra	supra	PROPN
ftr-404	370	3	note	note	PROPN
ftr-404	370	4	13	13	NUM
ftr-404	370	5	.	.	PUNCT
ftr-404	371	1	48	48	NUM
ftr-404	371	2	.	.	PUNCT
ftr-404	372	1	for	for	ADP
ftr-404	372	2	a	a	DET
ftr-404	372	3	detailed	detailed	ADJ
ftr-404	372	4	discussion	discussion	NOUN
ftr-404	372	5	of	of	ADP
ftr-404	372	6	the	the	DET
ftr-404	372	7	financial	financial	ADJ
ftr-404	372	8	principles	principle	NOUN
ftr-404	372	9	supporting	support	VERB
ftr-404	372	10	and	and	CCONJ
ftr-404	372	11	illustrating	illustrate	VERB
ftr-404	372	12	this	this	DET
ftr-404	372	13	statement	statement	NOUN
ftr-404	372	14	,	,	PUNCT
ftr-404	372	15	see	see	VERB
ftr-404	372	16	terry	terry	PROPN
ftr-404	372	17	,	,	PUNCT
ftr-404	372	18	supra	supra	PROPN
ftr-404	372	19	note	note	NOUN
ftr-404	372	20	1	1	NUM
ftr-404	372	21	,	,	PUNCT
ftr-404	372	22	at	at	ADP
ftr-404	372	23	477	477	NUM
ftr-404	372	24	–	–	PUNCT
ftr-404	372	25	80	80	NUM
ftr-404	372	26	.	.	PUNCT
ftr-404	373	1	see	see	VERB
ftr-404	373	2	also	also	ADV
ftr-404	373	3	,	,	PUNCT
ftr-404	373	4	terry	terry	PROPN
ftr-404	373	5	,	,	PUNCT
ftr-404	373	6	current	current	ADJ
ftr-404	373	7	earnings	earning	NOUN
ftr-404	373	8	.	.	PUNCT
ftr-404	374	1	rather	rather	ADV
ftr-404	374	2	than	than	ADP
ftr-404	374	3	one	one	NUM
ftr-404	374	4	maximum	maximum	ADJ
ftr-404	374	5	amount	amount	NOUN
ftr-404	374	6	of	of	ADP
ftr-404	374	7	tax	tax	NOUN
ftr-404	374	8	capital	capital	NOUN
ftr-404	374	9	that	that	PRON
ftr-404	374	10	may	may	AUX
ftr-404	374	11	be	be	AUX
ftr-404	374	12	invested	invest	VERB
ftr-404	374	13	from	from	ADP
ftr-404	374	14	current	current	ADJ
ftr-404	374	15	earnings	earning	NOUN
ftr-404	374	16	,	,	PUNCT
ftr-404	374	17	rbit	rbit	NOUN
ftr-404	374	18	base	base	NOUN
ftr-404	374	19	cost	cost	NOUN
ftr-404	374	20	recovery	recovery	NOUN
ftr-404	374	21	methods	method	NOUN
ftr-404	374	22	create	create	VERB
ftr-404	374	23	a	a	DET
ftr-404	374	24	spectrum	spectrum	NOUN
ftr-404	374	25	of	of	ADP
ftr-404	374	26	“	"	PUNCT
ftr-404	374	27	maximum	maximum	ADJ
ftr-404	374	28	tax	tax	NOUN
ftr-404	374	29	capital	capital	NOUN
ftr-404	374	30	thresholds	threshold	NOUN
ftr-404	374	31	”	"	PUNCT
ftr-404	374	32	within	within	ADP
ftr-404	374	33	a	a	DET
ftr-404	374	34	rbit	rbit	NOUN
ftr-404	374	35	base	base	NOUN
ftr-404	374	36	.	.	PUNCT
ftr-404	375	1	the	the	DET
ftr-404	375	2	following	follow	VERB
ftr-404	375	3	table	table	NOUN
ftr-404	375	4	1	1	NUM
ftr-404	375	5	shows	show	VERB
ftr-404	375	6	the	the	DET
ftr-404	375	7	maximum	maximum	ADJ
ftr-404	375	8	amount	amount	NOUN
ftr-404	375	9	of	of	ADP
ftr-404	375	10	pre	pre	ADJ
ftr-404	375	11	-	-	ADJ
ftr-404	375	12	investment	investment	ADJ
ftr-404	375	13	tax	tax	NOUN
ftr-404	375	14	capital	capital	NOUN
ftr-404	375	15	that	that	PRON
ftr-404	375	16	is	be	AUX
ftr-404	375	17	possible	possible	ADJ
ftr-404	375	18	in	in	ADP
ftr-404	375	19	a	a	DET
ftr-404	375	20	rbit	rbit	NOUN
ftr-404	375	21	base	base	NOUN
ftr-404	375	22	using	use	VERB
ftr-404	375	23	three	three	NUM
ftr-404	375	24	cost	cost	NOUN
ftr-404	375	25	recovery	recovery	NOUN
ftr-404	375	26	methods	method	NOUN
ftr-404	375	27	:	:	PUNCT
ftr-404	375	28	zero	zero	NUM
ftr-404	375	29	loss	loss	NOUN
ftr-404	375	30	-	-	PUNCT
ftr-404	375	31	offset	offset	VERB
ftr-404	375	32	cost	cost	NOUN
ftr-404	375	33	recovery	recovery	NOUN
ftr-404	375	34	methods	method	NOUN
ftr-404	375	35	,	,	PUNCT
ftr-404	375	36	partial	partial	ADJ
ftr-404	375	37	expensing	expensing	NOUN
ftr-404	375	38	,	,	PUNCT
ftr-404	375	39	and	and	CCONJ
ftr-404	375	40	full	full	ADJ
ftr-404	375	41	expensing.46	expensing.46	NOUN
ftr-404	375	42	47	47	NUM
ftr-404	375	43	from	from	ADP
ftr-404	375	44	left	leave	VERB
ftr-404	375	45	to	to	ADP
ftr-404	375	46	right	right	NOUN
ftr-404	375	47	,	,	PUNCT
ftr-404	375	48	the	the	DET
ftr-404	375	49	second	second	ADJ
ftr-404	375	50	and	and	CCONJ
ftr-404	375	51	third	third	ADJ
ftr-404	375	52	columns	column	NOUN
ftr-404	375	53	of	of	ADP
ftr-404	375	54	the	the	DET
ftr-404	375	55	table	table	NOUN
ftr-404	375	56	show	show	VERB
ftr-404	375	57	the	the	DET
ftr-404	375	58	formula	formula	NOUN
ftr-404	375	59	for	for	ADP
ftr-404	375	60	the	the	DET
ftr-404	375	61	tax	tax	NOUN
ftr-404	375	62	base	base	NOUN
ftr-404	375	63	,	,	PUNCT
ftr-404	375	64	taking	take	VERB
ftr-404	375	65	into	into	ADP
ftr-404	375	66	account	account	NOUN
ftr-404	375	67	the	the	DET
ftr-404	375	68	effect	effect	NOUN
ftr-404	375	69	of	of	ADP
ftr-404	375	70	each	each	DET
ftr-404	375	71	cost	cost	NOUN
ftr-404	375	72	recovery	recovery	NOUN
ftr-404	375	73	method	method	NOUN
ftr-404	375	74	,	,	PUNCT
ftr-404	375	75	and	and	CCONJ
ftr-404	375	76	the	the	DET
ftr-404	375	77	formula	formula	NOUN
ftr-404	375	78	for	for	ADP
ftr-404	375	79	determining	determine	VERB
ftr-404	375	80	the	the	DET
ftr-404	375	81	maximum	maximum	ADJ
ftr-404	375	82	possible	possible	ADJ
ftr-404	375	83	economic	economic	ADJ
ftr-404	375	84	capital	capital	NOUN
ftr-404	375	85	investment	investment	NOUN
ftr-404	375	86	,	,	PUNCT
ftr-404	375	87	using	use	VERB
ftr-404	375	88	each	each	DET
ftr-404	375	89	cost	cost	NOUN
ftr-404	375	90	recovery	recovery	NOUN
ftr-404	375	91	method	method	NOUN
ftr-404	375	92	.	.	PUNCT
ftr-404	376	1	the	the	DET
ftr-404	376	2	fourth	fourth	ADJ
ftr-404	376	3	through	through	ADP
ftr-404	376	4	sixth	sixth	ADJ
ftr-404	376	5	columns	column	NOUN
ftr-404	376	6	apply	apply	VERB
ftr-404	376	7	the	the	DET
ftr-404	376	8	formulas	formula	NOUN
ftr-404	376	9	to	to	ADP
ftr-404	376	10	investments	investment	NOUN
ftr-404	376	11	made	make	VERB
ftr-404	376	12	from	from	ADP
ftr-404	376	13	$	$	SYM
ftr-404	376	14	200,000	200,000	NUM
ftr-404	376	15	of	of	ADP
ftr-404	376	16	earnings	earning	NOUN
ftr-404	376	17	using	use	VERB
ftr-404	376	18	a	a	DET
ftr-404	376	19	40	40	NUM
ftr-404	376	20	%	%	NOUN
ftr-404	376	21	tax	tax	NOUN
ftr-404	376	22	rate	rate	NOUN
ftr-404	376	23	.	.	PUNCT
ftr-404	377	1	those	those	DET
ftr-404	377	2	columns	column	NOUN
ftr-404	377	3	show	show	VERB
ftr-404	377	4	the	the	DET
ftr-404	377	5	amounts	amount	NOUN
ftr-404	377	6	of	of	ADP
ftr-404	377	7	the	the	DET
ftr-404	377	8	earnings	earning	NOUN
ftr-404	377	9	,	,	PUNCT
ftr-404	377	10	maximum	maximum	ADJ
ftr-404	377	11	investment	investment	NOUN
ftr-404	377	12	,	,	PUNCT
ftr-404	377	13	and	and	CCONJ
ftr-404	377	14	tax	tax	NOUN
ftr-404	377	15	paid	pay	VERB
ftr-404	377	16	for	for	ADP
ftr-404	377	17	those	those	DET
ftr-404	377	18	investments	investment	NOUN
ftr-404	377	19	,	,	PUNCT
ftr-404	377	20	when	when	SCONJ
ftr-404	377	21	subject	subject	ADJ
ftr-404	377	22	to	to	ADP
ftr-404	377	23	each	each	PRON
ftr-404	377	24	of	of	ADP
ftr-404	377	25	these	these	DET
ftr-404	377	26	three	three	NUM
ftr-404	377	27	cost	cost	NOUN
ftr-404	377	28	recovery	recovery	NOUN
ftr-404	377	29	methods	method	NOUN
ftr-404	377	30	.	.	PUNCT
ftr-404	378	1	the	the	DET
ftr-404	378	2	seventh	seventh	ADJ
ftr-404	378	3	column	column	NOUN
ftr-404	378	4	proves	prove	VERB
ftr-404	378	5	that	that	SCONJ
ftr-404	378	6	the	the	DET
ftr-404	378	7	formula	formula	NOUN
ftr-404	378	8	produces	produce	VERB
ftr-404	378	9	the	the	DET
ftr-404	378	10	correct	correct	ADJ
ftr-404	378	11	result	result	NOUN
ftr-404	378	12	by	by	ADP
ftr-404	378	13	showing	show	VERB
ftr-404	378	14	that	that	SCONJ
ftr-404	378	15	the	the	DET
ftr-404	378	16	sum	sum	NOUN
ftr-404	378	17	of	of	ADP
ftr-404	378	18	the	the	DET
ftr-404	378	19	investment	investment	NOUN
ftr-404	378	20	(	(	PUNCT
ftr-404	378	21	i	i	NOUN
ftr-404	378	22	)	)	PUNCT
ftr-404	378	23	and	and	CCONJ
ftr-404	378	24	tax	tax	NOUN
ftr-404	378	25	paid	pay	VERB
ftr-404	378	26	(	(	PUNCT
ftr-404	378	27	t	t	NOUN
ftr-404	378	28	)	)	PUNCT
ftr-404	378	29	equals	equal	VERB
ftr-404	378	30	earnings	earning	NOUN
ftr-404	378	31	(	(	PUNCT
ftr-404	378	32	e	e	NOUN
ftr-404	378	33	)	)	PUNCT
ftr-404	378	34	,	,	PUNCT
ftr-404	378	35	the	the	DET
ftr-404	378	36	necessary	necessary	ADJ
ftr-404	378	37	source	source	NOUN
ftr-404	378	38	of	of	ADP
ftr-404	378	39	both	both	DET
ftr-404	378	40	payments	payment	NOUN
ftr-404	378	41	.	.	PUNCT
ftr-404	379	1	table	table	NOUN
ftr-404	379	2	1	1	NUM
ftr-404	379	3	:	:	PUNCT
ftr-404	379	4	comparison	comparison	NOUN
ftr-404	379	5	of	of	ADP
ftr-404	379	6	maximum	maximum	ADJ
ftr-404	379	7	investment	investment	NOUN
ftr-404	379	8	amounts	amount	NOUN
ftr-404	379	9	allowed	allow	VERB
ftr-404	379	10	by	by	ADP
ftr-404	379	11	various	various	ADJ
ftr-404	379	12	rbit	rbit	NOUN
ftr-404	379	13	cost	cost	NOUN
ftr-404	379	14	recovery	recovery	NOUN
ftr-404	379	15	methods	method	NOUN
ftr-404	379	16	(	(	PUNCT
ftr-404	379	17	1	1	NUM
ftr-404	379	18	)	)	PUNCT
ftr-404	379	19	cost	cost	NOUN
ftr-404	379	20	recovery	recovery	NOUN
ftr-404	379	21	(	(	PUNCT
ftr-404	379	22	2	2	NUM
ftr-404	379	23	)	)	PUNCT
ftr-404	379	24	tax	tax	NOUN
ftr-404	379	25	(	(	PUNCT
ftr-404	379	26	3	3	NUM
ftr-404	379	27	)	)	PUNCT
ftr-404	379	28	maximum	maximum	NOUN
ftr-404	379	29	(	(	PUNCT
ftr-404	379	30	4	4	NUM
ftr-404	379	31	)	)	PUNCT
ftr-404	379	32	earnings	earning	NOUN
ftr-404	379	33	(	(	PUNCT
ftr-404	379	34	5	5	NUM
ftr-404	379	35	)	)	PUNCT
ftr-404	379	36	maximum	maximum	NOUN
ftr-404	379	37	(	(	PUNCT
ftr-404	379	38	6	6	NUM
ftr-404	379	39	)	)	PUNCT
ftr-404	379	40	tax	tax	NOUN
ftr-404	379	41	(	(	PUNCT
ftr-404	379	42	7	7	X
ftr-404	379	43	)	)	PUNCT
ftr-404	379	44	invest	invest	VERB
ftr-404	379	45	+	+	CCONJ
ftr-404	379	46	method	method	NOUN
ftr-404	379	47	base	base	NOUN
ftr-404	379	48	investment	investment	NOUN
ftr-404	379	49	investment	investment	NOUN
ftr-404	379	50	paid	pay	VERB
ftr-404	379	51	tax	tax	NOUN
ftr-404	379	52	=	=	NOUN
ftr-404	379	53	earnings	earning	NOUN
ftr-404	379	54	0	0	NUM
ftr-404	379	55	offset	offset	NOUN
ftr-404	379	56	e	e	X
ftr-404	379	57	e	e	X
ftr-404	379	58	(	(	PUNCT
ftr-404	379	59	1	1	NUM
ftr-404	379	60	t	t	NOUN
ftr-404	379	61	)	)	PUNCT
ftr-404	379	62	200	200	NUM
ftr-404	379	63	120	120	NUM
ftr-404	379	64	80	80	NUM
ftr-404	379	65	120	120	NUM
ftr-404	379	66	+	+	NUM
ftr-404	379	67	80	80	NUM
ftr-404	379	68	=	=	SYM
ftr-404	379	69	200	200	NUM
ftr-404	379	70	50	50	NUM
ftr-404	379	71	%	%	NOUN
ftr-404	379	72	expensing	expense	VERB
ftr-404	379	73	e	e	NOUN
ftr-404	379	74	.5i	.5i	X
ftr-404	380	1	e	e	X
ftr-404	380	2	(	(	PUNCT
ftr-404	380	3	1	1	NUM
ftr-404	380	4	t)/1-.5	t)/1-.5	PROPN
ftr-404	380	5	t	t	NOUN
ftr-404	380	6	200	200	NUM
ftr-404	380	7	150	150	NUM
ftr-404	380	8	50	50	NUM
ftr-404	380	9	150	150	NUM
ftr-404	380	10	+	+	SYM
ftr-404	380	11	50	50	NUM
ftr-404	380	12	=	=	SYM
ftr-404	380	13	200	200	NUM
ftr-404	380	14	full	full	ADJ
ftr-404	380	15	expensing	expense	VERB
ftr-404	380	16	e	e	NOUN
ftr-404	380	17	i	i	PRON
ftr-404	380	18	e	e	PROPN
ftr-404	380	19	(	(	PUNCT
ftr-404	380	20	1	1	NUM
ftr-404	380	21	t)/	t)/	PROPN
ftr-404	380	22	1	1	NUM
ftr-404	380	23	-	-	PUNCT
ftr-404	380	24	t	t	NOUN
ftr-404	380	25	200	200	NUM
ftr-404	380	26	200	200	NUM
ftr-404	380	27	0	0	NUM
ftr-404	380	28	200	200	NUM
ftr-404	380	29	+	+	CCONJ
ftr-404	380	30	0	0	NUM
ftr-404	381	1	=	=	NUM
ftr-404	381	2	200	200	NUM
ftr-404	381	3	as	as	ADP
ftr-404	381	4	the	the	DET
ftr-404	381	5	first	first	ADJ
ftr-404	381	6	row	row	NOUN
ftr-404	381	7	of	of	ADP
ftr-404	381	8	table	table	NOUN
ftr-404	381	9	1	1	NUM
ftr-404	381	10	shows	show	NOUN
ftr-404	381	11	,	,	PUNCT
ftr-404	381	12	when	when	SCONJ
ftr-404	381	13	a	a	DET
ftr-404	381	14	cost	cost	NOUN
ftr-404	381	15	recovery	recovery	NOUN
ftr-404	381	16	method	method	NOUN
ftr-404	381	17	that	that	PRON
ftr-404	381	18	produces	produce	VERB
ftr-404	381	19	no	no	DET
ftr-404	381	20	loss	loss	NOUN
ftr-404	381	21	offset	offset	NOUN
ftr-404	381	22	(	(	PUNCT
ftr-404	381	23	economic	economic	ADJ
ftr-404	381	24	depreciation	depreciation	NOUN
ftr-404	381	25	)	)	PUNCT
ftr-404	381	26	is	be	AUX
ftr-404	381	27	applied	apply	VERB
ftr-404	381	28	to	to	ADP
ftr-404	381	29	an	an	DET
ftr-404	381	30	earningsfinanced	earningsfinanced	ADJ
ftr-404	381	31	equipment	equipment	NOUN
ftr-404	381	32	purchase	purchase	NOUN
ftr-404	381	33	,	,	PUNCT
ftr-404	381	34	the	the	DET
ftr-404	381	35	formula	formula	NOUN
ftr-404	381	36	for	for	ADP
ftr-404	381	37	determining	determine	VERB
ftr-404	381	38	the	the	DET
ftr-404	381	39	maximum	maximum	ADJ
ftr-404	381	40	amount	amount	NOUN
ftr-404	381	41	of	of	ADP
ftr-404	381	42	investment	investment	NOUN
ftr-404	381	43	possible	possible	ADJ
ftr-404	381	44	from	from	ADP
ftr-404	381	45	earnings	earning	NOUN
ftr-404	381	46	is	be	AUX
ftr-404	381	47	identical	identical	ADJ
ftr-404	381	48	to	to	ADP
ftr-404	381	49	that	that	PRON
ftr-404	381	50	for	for	ADP
ftr-404	381	51	economic	economic	ADJ
ftr-404	381	52	maxdepreciation	maxdepreciation	NOUN
ftr-404	381	53	within	within	ADP
ftr-404	381	54	an	an	DET
ftr-404	381	55	amit	amit	NOUN
ftr-404	381	56	base	base	NOUN
ftr-404	381	57	:	:	PUNCT
ftr-404	382	1	amit	amit	PROPN
ftr-404	382	2	i	i	PRON
ftr-404	382	3	=	=	PUNCT
ftr-404	382	4	e	e	X
ftr-404	382	5	x	x	SYM
ftr-404	382	6	(	(	PUNCT
ftr-404	382	7	1	1	NUM
ftr-404	382	8	–	–	PUNCT
ftr-404	382	9	t	t	NOUN
ftr-404	382	10	)	)	PUNCT
ftr-404	382	11	.	.	PUNCT
ftr-404	383	1	because	because	SCONJ
ftr-404	383	2	such	such	DET
ftr-404	383	3	a	a	DET
ftr-404	383	4	cost	cost	NOUN
ftr-404	383	5	recovery	recovery	NOUN
ftr-404	383	6	method	method	NOUN
ftr-404	383	7	produces	produce	VERB
ftr-404	383	8	no	no	DET
ftr-404	383	9	loss	loss	NOUN
ftr-404	383	10	offset	offset	VERB
ftr-404	383	11	in	in	ADP
ftr-404	383	12	the	the	DET
ftr-404	383	13	year	year	NOUN
ftr-404	383	14	of	of	ADP
ftr-404	383	15	investment	investment	NOUN
ftr-404	383	16	,	,	PUNCT
ftr-404	383	17	the48	the48	NOUN
ftr-404	383	18	232	232	NUM
ftr-404	383	19	florida	florida	PROPN
ftr-404	383	20	tax	tax	NOUN
ftr-404	383	21	review	review	NOUN
ftr-404	383	22	[	[	X
ftr-404	383	23	vol.7:4	vol.7:4	NOUN
ftr-404	383	24	leverage	leverage	NOUN
ftr-404	383	25	-	-	PUNCT
ftr-404	383	26	financed	finance	VERB
ftr-404	383	27	tax	tax	NOUN
ftr-404	383	28	arbitrage	arbitrage	NOUN
ftr-404	383	29	:	:	PUNCT
ftr-404	383	30	a	a	DET
ftr-404	383	31	structural	structural	ADJ
ftr-404	383	32	and	and	CCONJ
ftr-404	383	33	accounting	accounting	NOUN
ftr-404	383	34	analysis	analysis	NOUN
ftr-404	383	35	,	,	PUNCT
ftr-404	383	36	7	7	NUM
ftr-404	383	37	am	am	NOUN
ftr-404	383	38	.	.	PUNCT
ftr-404	384	1	j.	j.	PROPN
ftr-404	384	2	tax	tax	PROPN
ftr-404	384	3	pol’y	pol’y	NOUN
ftr-404	384	4	109	109	NUM
ftr-404	384	5	(	(	PUNCT
ftr-404	384	6	1988	1988	NUM
ftr-404	384	7	)	)	PUNCT
ftr-404	384	8	.	.	PUNCT
ftr-404	385	1	49	49	NUM
ftr-404	385	2	.	.	PUNCT
ftr-404	386	1	irc	irc	PROPN
ftr-404	386	2	§	§	PROPN
ftr-404	386	3	168(k	168(k	PROPN
ftr-404	386	4	)	)	PUNCT
ftr-404	386	5	.	.	PUNCT
ftr-404	387	1	job	job	NOUN
ftr-404	387	2	and	and	CCONJ
ftr-404	387	3	growth	growth	NOUN
ftr-404	387	4	tax	tax	NOUN
ftr-404	387	5	relief	relief	NOUN
ftr-404	387	6	reconciliation	reconciliation	NOUN
ftr-404	387	7	act	act	NOUN
ftr-404	387	8	of	of	ADP
ftr-404	387	9	2003	2003	NUM
ftr-404	387	10	,	,	PUNCT
ftr-404	387	11	pub	pub	NOUN
ftr-404	387	12	.	.	PUNCT
ftr-404	388	1	l.	l.	PROPN
ftr-404	388	2	no	no	INTJ
ftr-404	388	3	.	.	PROPN
ftr-404	389	1	108	108	NUM
ftr-404	389	2	-	-	SYM
ftr-404	389	3	27	27	NUM
ftr-404	389	4	,	,	PUNCT
ftr-404	389	5	117	117	NUM
ftr-404	389	6	stat	stat	NOUN
ftr-404	389	7	.	.	PUNCT
ftr-404	390	1	752	752	NUM
ftr-404	390	2	(	(	PUNCT
ftr-404	390	3	2003	2003	NUM
ftr-404	390	4	)	)	PUNCT
ftr-404	390	5	.	.	PUNCT
ftr-404	391	1	the	the	DET
ftr-404	391	2	50	50	NUM
ftr-404	391	3	%	%	NOUN
ftr-404	391	4	additional	additional	ADJ
ftr-404	391	5	depreciation	depreciation	NOUN
ftr-404	391	6	allowance	allowance	NOUN
ftr-404	391	7	is	be	AUX
ftr-404	391	8	applied	apply	VERB
ftr-404	391	9	in	in	ADP
ftr-404	391	10	much	much	ADV
ftr-404	391	11	the	the	DET
ftr-404	391	12	same	same	ADJ
ftr-404	391	13	way	way	NOUN
ftr-404	391	14	as	as	ADP
ftr-404	391	15	the	the	DET
ftr-404	391	16	30	30	NUM
ftr-404	391	17	%	%	NOUN
ftr-404	391	18	allowance	allowance	NOUN
ftr-404	391	19	granted	grant	VERB
ftr-404	391	20	by	by	ADP
ftr-404	391	21	congress	congress	PROPN
ftr-404	391	22	in	in	ADP
ftr-404	391	23	2002	2002	NUM
ftr-404	391	24	.	.	PUNCT
ftr-404	392	1	property	property	NOUN
ftr-404	392	2	must	must	AUX
ftr-404	392	3	qualify	qualify	VERB
ftr-404	392	4	as	as	ADP
ftr-404	392	5	per	per	ADP
ftr-404	392	6	the	the	DET
ftr-404	392	7	2002	2002	NUM
ftr-404	392	8	provisions	provision	NOUN
ftr-404	392	9	in	in	ADP
ftr-404	392	10	§	§	PROPN
ftr-404	392	11	168(k	168(k	PROPN
ftr-404	392	12	)	)	PUNCT
ftr-404	392	13	.	.	PUNCT
ftr-404	393	1	as	as	ADV
ftr-404	393	2	long	long	ADV
ftr-404	393	3	as	as	SCONJ
ftr-404	393	4	the	the	DET
ftr-404	393	5	property	property	NOUN
ftr-404	393	6	meets	meet	VERB
ftr-404	393	7	the	the	DET
ftr-404	393	8	preceding	precede	VERB
ftr-404	393	9	acquisition	acquisition	NOUN
ftr-404	393	10	and	and	CCONJ
ftr-404	393	11	placed	place	VERB
ftr-404	393	12	-	-	PUNCT
ftr-404	393	13	in	in	ADP
ftr-404	393	14	-	-	PUNCT
ftr-404	393	15	service	service	NOUN
ftr-404	393	16	dates	date	NOUN
ftr-404	393	17	,	,	PUNCT
ftr-404	393	18	any	any	DET
ftr-404	393	19	property	property	NOUN
ftr-404	393	20	that	that	PRON
ftr-404	393	21	fulfilled	fulfil	VERB
ftr-404	393	22	the	the	DET
ftr-404	393	23	requirements	requirement	NOUN
ftr-404	393	24	for	for	ADP
ftr-404	393	25	the	the	DET
ftr-404	393	26	30	30	NUM
ftr-404	393	27	%	%	NOUN
ftr-404	393	28	bonus	bonus	NOUN
ftr-404	393	29	depreciation	depreciation	NOUN
ftr-404	393	30	deduction	deduction	NOUN
ftr-404	393	31	qualifies	qualify	VERB
ftr-404	393	32	for	for	ADP
ftr-404	393	33	the	the	DET
ftr-404	393	34	50	50	NUM
ftr-404	393	35	%	%	NOUN
ftr-404	393	36	additional	additional	ADJ
ftr-404	393	37	depreciation	depreciation	NOUN
ftr-404	393	38	.	.	PUNCT
ftr-404	394	1	see	see	VERB
ftr-404	394	2	supra	supra	PROPN
ftr-404	394	3	note	note	PROPN
ftr-404	394	4	13	13	NUM
ftr-404	394	5	,	,	PUNCT
ftr-404	394	6	for	for	ADP
ftr-404	394	7	expiration	expiration	NOUN
ftr-404	394	8	date	date	NOUN
ftr-404	394	9	information	information	NOUN
ftr-404	394	10	.	.	PUNCT
ftr-404	395	1	50	50	NUM
ftr-404	395	2	.	.	PUNCT
ftr-404	395	3	regs	reg	NOUN
ftr-404	395	4	.	.	PUNCT
ftr-404	396	1	§	§	PROPN
ftr-404	396	2	1.168(k)-1t(d)(2	1.168(k)-1t(d)(2	NUM
ftr-404	396	3	)	)	PUNCT
ftr-404	396	4	.	.	PUNCT
ftr-404	397	1	the	the	DET
ftr-404	397	2	remaining	remain	VERB
ftr-404	397	3	adjusted	adjust	VERB
ftr-404	397	4	depreciable	depreciable	ADJ
ftr-404	397	5	basis	basis	NOUN
ftr-404	397	6	of	of	ADP
ftr-404	397	7	the	the	DET
ftr-404	397	8	qualified	qualified	ADJ
ftr-404	397	9	property	property	NOUN
ftr-404	397	10	or	or	CCONJ
ftr-404	397	11	the	the	DET
ftr-404	397	12	50	50	NUM
ftr-404	397	13	%	%	NOUN
ftr-404	397	14	bonus	bonus	NOUN
ftr-404	397	15	depreciation	depreciation	NOUN
ftr-404	397	16	property	property	NOUN
ftr-404	397	17	is	be	AUX
ftr-404	397	18	then	then	ADV
ftr-404	397	19	depreciated	depreciate	VERB
ftr-404	397	20	using	use	VERB
ftr-404	397	21	the	the	DET
ftr-404	397	22	applicable	applicable	ADJ
ftr-404	397	23	depreciation	depreciation	NOUN
ftr-404	397	24	provisions	provision	NOUN
ftr-404	397	25	under	under	ADP
ftr-404	397	26	the	the	DET
ftr-404	397	27	internal	internal	ADJ
ftr-404	397	28	revenue	revenue	NOUN
ftr-404	397	29	code	code	NOUN
ftr-404	397	30	for	for	ADP
ftr-404	397	31	the	the	DET
ftr-404	397	32	qualified	qualified	ADJ
ftr-404	397	33	property	property	NOUN
ftr-404	397	34	or	or	CCONJ
ftr-404	397	35	the	the	DET
ftr-404	397	36	50	50	NUM
ftr-404	397	37	%	%	NOUN
ftr-404	397	38	bonus	bonus	NOUN
ftr-404	397	39	depreciation	depreciation	NOUN
ftr-404	397	40	property	property	NOUN
ftr-404	397	41	.	.	PUNCT
ftr-404	398	1	the	the	DET
ftr-404	398	2	remaining	remain	VERB
ftr-404	398	3	adjusted	adjust	VERB
ftr-404	398	4	depreciable	depreciable	ADJ
ftr-404	398	5	basis	basis	NOUN
ftr-404	398	6	of	of	ADP
ftr-404	398	7	the	the	DET
ftr-404	398	8	qualified	qualified	ADJ
ftr-404	398	9	property	property	NOUN
ftr-404	398	10	or	or	CCONJ
ftr-404	398	11	the	the	DET
ftr-404	398	12	50	50	NUM
ftr-404	398	13	%	%	NOUN
ftr-404	398	14	bonus	bonus	NOUN
ftr-404	398	15	depreciation	depreciation	NOUN
ftr-404	398	16	property	property	NOUN
ftr-404	398	17	that	that	PRON
ftr-404	398	18	is	be	AUX
ftr-404	398	19	macrs	macrs	ADJ
ftr-404	398	20	property	property	NOUN
ftr-404	398	21	is	be	AUX
ftr-404	398	22	also	also	ADV
ftr-404	398	23	maximum	maximum	ADJ
ftr-404	398	24	amount	amount	NOUN
ftr-404	398	25	that	that	PRON
ftr-404	398	26	may	may	AUX
ftr-404	398	27	be	be	AUX
ftr-404	398	28	invested	invest	VERB
ftr-404	398	29	equals	equal	VERB
ftr-404	398	30	the	the	DET
ftr-404	398	31	amount	amount	NOUN
ftr-404	398	32	remaining	remain	VERB
ftr-404	398	33	after	after	SCONJ
ftr-404	398	34	earnings	earning	NOUN
ftr-404	398	35	have	have	AUX
ftr-404	398	36	been	be	AUX
ftr-404	398	37	concurrently	concurrently	ADV
ftr-404	398	38	taxed	tax	VERB
ftr-404	398	39	.	.	PUNCT
ftr-404	399	1	that	that	DET
ftr-404	399	2	amount	amount	NOUN
ftr-404	399	3	is	be	AUX
ftr-404	399	4	expressed	express	VERB
ftr-404	399	5	as	as	ADP
ftr-404	399	6	e	e	NOUN
ftr-404	399	7	(	(	PUNCT
ftr-404	399	8	1	1	NUM
ftr-404	399	9	–	–	PUNCT
ftr-404	399	10	t	t	NOUN
ftr-404	399	11	)	)	PUNCT
ftr-404	399	12	.	.	PUNCT
ftr-404	400	1	given	give	VERB
ftr-404	400	2	$	$	SYM
ftr-404	400	3	200,000	200,000	NUM
ftr-404	400	4	of	of	ADP
ftr-404	400	5	earnings	earning	NOUN
ftr-404	400	6	and	and	CCONJ
ftr-404	400	7	a	a	DET
ftr-404	400	8	40	40	NUM
ftr-404	400	9	%	%	NOUN
ftr-404	400	10	tax	tax	NOUN
ftr-404	400	11	rate	rate	NOUN
ftr-404	400	12	,	,	PUNCT
ftr-404	400	13	for	for	ADP
ftr-404	400	14	example	example	NOUN
ftr-404	400	15	,	,	PUNCT
ftr-404	400	16	$	$	SYM
ftr-404	400	17	120,000	120,000	NUM
ftr-404	400	18	is	be	AUX
ftr-404	400	19	the	the	DET
ftr-404	400	20	maximum	maximum	ADJ
ftr-404	400	21	amount	amount	NOUN
ftr-404	400	22	remaining	remain	VERB
ftr-404	400	23	after	after	SCONJ
ftr-404	400	24	those	those	DET
ftr-404	400	25	earnings	earning	NOUN
ftr-404	400	26	are	be	AUX
ftr-404	400	27	taxed	tax	VERB
ftr-404	400	28	and	and	CCONJ
ftr-404	400	29	thus	thus	ADV
ftr-404	400	30	is	be	AUX
ftr-404	400	31	also	also	ADV
ftr-404	400	32	the	the	DET
ftr-404	400	33	maximum	maximum	ADJ
ftr-404	400	34	amount	amount	NOUN
ftr-404	400	35	that	that	PRON
ftr-404	400	36	may	may	AUX
ftr-404	400	37	be	be	AUX
ftr-404	400	38	invested	invest	VERB
ftr-404	400	39	in	in	ADP
ftr-404	400	40	equipment	equipment	NOUN
ftr-404	400	41	that	that	PRON
ftr-404	400	42	is	be	AUX
ftr-404	400	43	subject	subject	ADJ
ftr-404	400	44	to	to	ADP
ftr-404	400	45	economic	economic	ADJ
ftr-404	400	46	cost	cost	NOUN
ftr-404	400	47	recovery	recovery	NOUN
ftr-404	400	48	.	.	PUNCT
ftr-404	401	1	when	when	SCONJ
ftr-404	401	2	a	a	DET
ftr-404	401	3	cost	cost	NOUN
ftr-404	401	4	recovery	recovery	NOUN
ftr-404	401	5	method	method	NOUN
ftr-404	401	6	that	that	PRON
ftr-404	401	7	does	do	AUX
ftr-404	401	8	produce	produce	VERB
ftr-404	401	9	a	a	DET
ftr-404	401	10	loss	loss	NOUN
ftr-404	401	11	offset	offset	VERB
ftr-404	401	12	against	against	ADP
ftr-404	401	13	earnings	earning	NOUN
ftr-404	401	14	is	be	AUX
ftr-404	401	15	employed	employ	VERB
ftr-404	401	16	(	(	PUNCT
ftr-404	401	17	macrs	macrs	NOUN
ftr-404	401	18	)	)	PUNCT
ftr-404	401	19	,	,	PUNCT
ftr-404	401	20	the	the	DET
ftr-404	401	21	increase	increase	NOUN
ftr-404	401	22	in	in	ADP
ftr-404	401	23	the	the	DET
ftr-404	401	24	tax	tax	NOUN
ftr-404	401	25	base	base	NOUN
ftr-404	401	26	represented	represent	VERB
ftr-404	401	27	by	by	ADP
ftr-404	401	28	the	the	DET
ftr-404	401	29	receipt	receipt	NOUN
ftr-404	401	30	of	of	ADP
ftr-404	401	31	earnings	earning	NOUN
ftr-404	401	32	is	be	AUX
ftr-404	401	33	offset	offset	VERB
ftr-404	401	34	to	to	ADP
ftr-404	401	35	some	some	DET
ftr-404	401	36	extent	extent	NOUN
ftr-404	401	37	by	by	ADP
ftr-404	401	38	the	the	DET
ftr-404	401	39	immediate	immediate	ADJ
ftr-404	401	40	reduction	reduction	NOUN
ftr-404	401	41	in	in	ADP
ftr-404	401	42	the	the	DET
ftr-404	401	43	tax	tax	NOUN
ftr-404	401	44	base	base	NOUN
ftr-404	401	45	caused	cause	VERB
ftr-404	401	46	by	by	ADP
ftr-404	401	47	any	any	DET
ftr-404	401	48	loss	loss	NOUN
ftr-404	401	49	offset	offset	NOUN
ftr-404	401	50	created	create	VERB
ftr-404	401	51	by	by	ADP
ftr-404	401	52	the	the	DET
ftr-404	401	53	cost	cost	NOUN
ftr-404	401	54	recovery	recovery	NOUN
ftr-404	401	55	method	method	NOUN
ftr-404	401	56	.	.	PUNCT
ftr-404	402	1	where	where	SCONJ
ftr-404	402	2	full	full	ADJ
ftr-404	402	3	loss	loss	NOUN
ftr-404	402	4	offset	offset	NOUN
ftr-404	402	5	expensing	expensing	NOUN
ftr-404	402	6	is	be	AUX
ftr-404	402	7	allowed	allow	VERB
ftr-404	402	8	,	,	PUNCT
ftr-404	402	9	as	as	SCONJ
ftr-404	402	10	shown	show	VERB
ftr-404	402	11	in	in	ADP
ftr-404	402	12	row	row	NOUN
ftr-404	402	13	3	3	NUM
ftr-404	402	14	of	of	ADP
ftr-404	402	15	table	table	NOUN
ftr-404	402	16	1	1	NUM
ftr-404	402	17	,	,	PUNCT
ftr-404	402	18	the	the	DET
ftr-404	402	19	after	after	ADP
ftr-404	402	20	-	-	PUNCT
ftr-404	402	21	tax	tax	NOUN
ftr-404	402	22	amount	amount	NOUN
ftr-404	402	23	available	available	ADJ
ftr-404	402	24	after	after	ADP
ftr-404	402	25	the	the	DET
ftr-404	402	26	tax	tax	NOUN
ftr-404	402	27	base	base	NOUN
ftr-404	402	28	increase	increase	NOUN
ftr-404	402	29	[	[	X
ftr-404	402	30	e	e	X
ftr-404	402	31	x	x	SYM
ftr-404	402	32	(	(	PUNCT
ftr-404	402	33	1	1	NUM
ftr-404	402	34	–	–	PUNCT
ftr-404	402	35	t	t	NOUN
ftr-404	402	36	)	)	PUNCT
ftr-404	402	37	]	]	PUNCT
ftr-404	403	1	minus	minus	CCONJ
ftr-404	403	2	the	the	DET
ftr-404	403	3	after	after	ADP
ftr-404	403	4	-	-	PUNCT
ftr-404	403	5	tax	tax	NOUN
ftr-404	403	6	amount	amount	NOUN
ftr-404	403	7	available	available	ADJ
ftr-404	403	8	after	after	ADP
ftr-404	403	9	the	the	DET
ftr-404	403	10	tax	tax	NOUN
ftr-404	403	11	base	base	NOUN
ftr-404	403	12	decrease	decrease	NOUN
ftr-404	404	1	[	[	X
ftr-404	404	2	i	i	NOUN
ftr-404	404	3	x	x	X
ftr-404	404	4	(	(	PUNCT
ftr-404	404	5	1	1	NUM
ftr-404	404	6	–	–	PUNCT
ftr-404	404	7	t	t	NOUN
ftr-404	404	8	)	)	PUNCT
ftr-404	404	9	]	]	PUNCT
ftr-404	404	10	should	should	AUX
ftr-404	404	11	equal	equal	VERB
ftr-404	404	12	zero	zero	NUM
ftr-404	404	13	if	if	SCONJ
ftr-404	404	14	all	all	DET
ftr-404	404	15	earnings	earning	NOUN
ftr-404	404	16	that	that	PRON
ftr-404	404	17	are	be	AUX
ftr-404	404	18	not	not	PART
ftr-404	404	19	devoted	devote	VERB
ftr-404	404	20	to	to	ADP
ftr-404	404	21	tax	tax	NOUN
ftr-404	404	22	payments	payment	NOUN
ftr-404	404	23	are	be	AUX
ftr-404	404	24	invested	invest	VERB
ftr-404	404	25	.	.	PUNCT
ftr-404	405	1	thus	thus	ADV
ftr-404	405	2	;	;	PUNCT
ftr-404	405	3	equation	equation	NOUN
ftr-404	405	4	2	2	NUM
ftr-404	405	5	:	:	PUNCT
ftr-404	405	6	maximum	maximum	ADJ
ftr-404	405	7	economic	economic	ADJ
ftr-404	405	8	capital	capital	NOUN
ftr-404	405	9	investment	investment	NOUN
ftr-404	405	10	with	with	ADP
ftr-404	405	11	full	full	ADJ
ftr-404	405	12	expensing	expense	VERB
ftr-404	405	13	e	e	NOUN
ftr-404	405	14	(	(	PUNCT
ftr-404	405	15	1	1	NUM
ftr-404	405	16	–	–	PUNCT
ftr-404	405	17	t	t	PROPN
ftr-404	405	18	)	)	PUNCT
ftr-404	405	19	–	–	PUNCT
ftr-404	405	20	inv	inv	VERB
ftr-404	405	21	(	(	PUNCT
ftr-404	405	22	1	1	NUM
ftr-404	405	23	–	–	PUNCT
ftr-404	405	24	t	t	NOUN
ftr-404	405	25	)	)	PUNCT
ftr-404	405	26	=	=	SYM
ftr-404	405	27	0	0	PUNCT
ftr-404	406	1	this	this	DET
ftr-404	406	2	equation	equation	NOUN
ftr-404	406	3	is	be	AUX
ftr-404	406	4	solved	solve	VERB
ftr-404	406	5	for	for	SCONJ
ftr-404	406	6	i	i	PRON
ftr-404	406	7	as	as	SCONJ
ftr-404	406	8	follows	follow	VERB
ftr-404	406	9	:	:	PUNCT
ftr-404	406	10	inv	inv	VERB
ftr-404	406	11	(	(	PUNCT
ftr-404	406	12	1	1	NUM
ftr-404	406	13	–	–	PUNCT
ftr-404	406	14	t	t	NOUN
ftr-404	406	15	)	)	PUNCT
ftr-404	407	1	=	=	SYM
ftr-404	407	2	e	e	X
ftr-404	407	3	(	(	PUNCT
ftr-404	407	4	1	1	NUM
ftr-404	407	5	–	–	PUNCT
ftr-404	407	6	t	t	NOUN
ftr-404	407	7	)	)	PUNCT
ftr-404	407	8	inv	inv	NOUN
ftr-404	407	9	=	=	SYM
ftr-404	407	10	e	e	X
ftr-404	407	11	(	(	PUNCT
ftr-404	407	12	1	1	NUM
ftr-404	407	13	–	–	PUNCT
ftr-404	407	14	t)/(1	t)/(1	NUM
ftr-404	407	15	–	–	PUNCT
ftr-404	407	16	t	t	NOUN
ftr-404	407	17	)	)	PUNCT
ftr-404	407	18	inv	inv	NOUN
ftr-404	407	19	=	=	PUNCT
ftr-404	407	20	e	e	NOUN
ftr-404	407	21	thus	thus	ADV
ftr-404	407	22	a	a	DET
ftr-404	407	23	rbit	rbit	NOUN
ftr-404	407	24	base	base	NOUN
ftr-404	407	25	that	that	PRON
ftr-404	407	26	allows	allow	VERB
ftr-404	407	27	full	full	ADJ
ftr-404	407	28	loss	loss	NOUN
ftr-404	407	29	offset	offset	NOUN
ftr-404	407	30	expensing	expense	VERB
ftr-404	407	31	may	may	AUX
ftr-404	407	32	allow	allow	VERB
ftr-404	407	33	a	a	DET
ftr-404	407	34	taxpayer	taxpayer	NOUN
ftr-404	407	35	to	to	PART
ftr-404	407	36	invest	invest	VERB
ftr-404	407	37	all	all	DET
ftr-404	407	38	current	current	ADJ
ftr-404	407	39	earnings	earning	NOUN
ftr-404	407	40	rather	rather	ADV
ftr-404	407	41	than	than	ADP
ftr-404	407	42	simply	simply	ADV
ftr-404	407	43	the	the	DET
ftr-404	407	44	amount	amount	NOUN
ftr-404	407	45	remaining	remain	VERB
ftr-404	407	46	after	after	SCONJ
ftr-404	407	47	earnings	earning	NOUN
ftr-404	407	48	are	be	AUX
ftr-404	407	49	taxed	tax	VERB
ftr-404	407	50	.	.	PUNCT
ftr-404	408	1	as	as	SCONJ
ftr-404	408	2	table	table	NOUN
ftr-404	408	3	1	1	NUM
ftr-404	408	4	shows	show	NOUN
ftr-404	408	5	,	,	PUNCT
ftr-404	408	6	all	all	DET
ftr-404	408	7	$	$	SYM
ftr-404	408	8	200,000	200,000	NUM
ftr-404	408	9	of	of	ADP
ftr-404	408	10	earnings	earning	NOUN
ftr-404	408	11	in	in	ADP
ftr-404	408	12	our	our	PRON
ftr-404	408	13	example	example	NOUN
ftr-404	408	14	may	may	AUX
ftr-404	408	15	be	be	AUX
ftr-404	408	16	invested	invest	VERB
ftr-404	408	17	if	if	SCONJ
ftr-404	408	18	full	full	ADJ
ftr-404	408	19	loss	loss	NOUN
ftr-404	408	20	offset	offset	NOUN
ftr-404	408	21	expensing	expensing	NOUN
ftr-404	408	22	is	be	AUX
ftr-404	408	23	available	available	ADJ
ftr-404	408	24	.	.	PUNCT
ftr-404	409	1	finally	finally	ADV
ftr-404	409	2	,	,	PUNCT
ftr-404	409	3	under	under	ADP
ftr-404	409	4	the	the	DET
ftr-404	409	5	recently	recently	ADV
ftr-404	409	6	expired	expire	VERB
ftr-404	409	7	partial	partial	ADJ
ftr-404	409	8	expensing	expensing	NOUN
ftr-404	409	9	method	method	NOUN
ftr-404	409	10	,	,	PUNCT
ftr-404	409	11	only	only	ADV
ftr-404	409	12	50	50	NUM
ftr-404	409	13	%	%	NOUN
ftr-404	409	14	of	of	ADP
ftr-404	409	15	amounts	amount	NOUN
ftr-404	409	16	invested	invest	VERB
ftr-404	409	17	in	in	ADP
ftr-404	409	18	equipment	equipment	NOUN
ftr-404	409	19	may	may	AUX
ftr-404	409	20	be	be	AUX
ftr-404	409	21	expensed	expense	VERB
ftr-404	409	22	under	under	ADP
ftr-404	409	23	certain	certain	ADJ
ftr-404	409	24	conditions.49	conditions.49	NOUN
ftr-404	409	25	the	the	DET
ftr-404	409	26	balance	balance	NOUN
ftr-404	409	27	of	of	ADP
ftr-404	409	28	the	the	DET
ftr-404	409	29	cost	cost	NOUN
ftr-404	409	30	must	must	AUX
ftr-404	409	31	be	be	AUX
ftr-404	409	32	recovered	recover	VERB
ftr-404	409	33	through	through	ADP
ftr-404	409	34	macrs	macr	NOUN
ftr-404	409	35	deductions.50	deductions.50	PROPN
ftr-404	409	36	2006	2006	NUM
ftr-404	409	37	]	]	PUNCT
ftr-404	409	38	capital	capital	NOUN
ftr-404	409	39	equipment	equipment	NOUN
ftr-404	409	40	expensing	expense	VERB
ftr-404	409	41	233	233	NUM
ftr-404	409	42	the	the	DET
ftr-404	409	43	basis	basis	NOUN
ftr-404	409	44	to	to	PART
ftr-404	409	45	which	which	PRON
ftr-404	409	46	the	the	DET
ftr-404	409	47	annual	annual	ADJ
ftr-404	409	48	depreciation	depreciation	NOUN
ftr-404	409	49	rates	rate	NOUN
ftr-404	409	50	in	in	ADP
ftr-404	409	51	the	the	DET
ftr-404	409	52	optional	optional	ADJ
ftr-404	409	53	depreciation	depreciation	NOUN
ftr-404	409	54	tables	table	NOUN
ftr-404	409	55	apply	apply	VERB
ftr-404	409	56	(	(	PUNCT
ftr-404	409	57	for	for	ADP
ftr-404	409	58	further	further	ADJ
ftr-404	409	59	guidance	guidance	NOUN
ftr-404	409	60	,	,	PUNCT
ftr-404	409	61	see	see	VERB
ftr-404	409	62	§	§	PROPN
ftr-404	409	63	8	8	NUM
ftr-404	409	64	of	of	ADP
ftr-404	409	65	rev	rev	PROPN
ftr-404	409	66	.	.	PROPN
ftr-404	409	67	proc	proc	PROPN
ftr-404	409	68	.	.	PUNCT
ftr-404	410	1	87	87	NUM
ftr-404	410	2	-	-	SYM
ftr-404	410	3	57	57	NUM
ftr-404	410	4	(	(	PUNCT
ftr-404	410	5	1987	1987	NUM
ftr-404	410	6	-	-	SYM
ftr-404	410	7	2	2	NUM
ftr-404	410	8	c.b	c.b	PROPN
ftr-404	410	9	.	.	PROPN
ftr-404	410	10	687	687	NUM
ftr-404	410	11	)	)	PUNCT
ftr-404	410	12	and	and	CCONJ
ftr-404	410	13	§	§	PROPN
ftr-404	410	14	601.601(d)(2)(ii	601.601(d)(2)(ii	NUM
ftr-404	410	15	)	)	PUNCT
ftr-404	410	16	(	(	PUNCT
ftr-404	410	17	b	b	NOUN
ftr-404	410	18	)	)	PUNCT
ftr-404	410	19	of	of	ADP
ftr-404	410	20	this	this	DET
ftr-404	410	21	chapter	chapter	NOUN
ftr-404	410	22	.	.	PUNCT
ftr-404	411	1	the	the	DET
ftr-404	411	2	depreciation	depreciation	NOUN
ftr-404	411	3	deduction	deduction	NOUN
ftr-404	411	4	allowable	allowable	ADJ
ftr-404	411	5	for	for	ADP
ftr-404	411	6	the	the	DET
ftr-404	411	7	remaining	remain	VERB
ftr-404	411	8	adjusted	adjust	VERB
ftr-404	411	9	depreciable	depreciable	ADJ
ftr-404	411	10	basis	basis	NOUN
ftr-404	411	11	of	of	ADP
ftr-404	411	12	the	the	DET
ftr-404	411	13	qualified	qualified	ADJ
ftr-404	411	14	property	property	NOUN
ftr-404	411	15	or	or	CCONJ
ftr-404	411	16	the	the	DET
ftr-404	411	17	50	50	NUM
ftr-404	411	18	%	%	NOUN
ftr-404	411	19	bonus	bonus	NOUN
ftr-404	411	20	depreciation	depreciation	NOUN
ftr-404	411	21	property	property	NOUN
ftr-404	411	22	is	be	AUX
ftr-404	411	23	affected	affect	VERB
ftr-404	411	24	by	by	ADP
ftr-404	411	25	a	a	DET
ftr-404	411	26	taxable	taxable	ADJ
ftr-404	411	27	year	year	NOUN
ftr-404	411	28	of	of	ADP
ftr-404	411	29	less	less	ADJ
ftr-404	411	30	than	than	ADP
ftr-404	411	31	12	12	NUM
ftr-404	411	32	months	month	NOUN
ftr-404	411	33	.	.	PUNCT
ftr-404	412	1	i	i	PRON
ftr-404	412	2	d.	d.	PROPN
ftr-404	412	3	see	see	VERB
ftr-404	412	4	also	also	ADV
ftr-404	412	5	,	,	PUNCT
ftr-404	412	6	regs	reg	NOUN
ftr-404	412	7	.	.	PUNCT
ftr-404	413	1	§	§	PROPN
ftr-404	413	2	1.168(k)-1t(e)(2	1.168(k)-1t(e)(2	NUM
ftr-404	413	3	)	)	PUNCT
ftr-404	413	4	ex	ex	NOUN
ftr-404	413	5	.	.	NOUN
ftr-404	413	6	2	2	NUM
ftr-404	413	7	.	.	NUM
ftr-404	413	8	51	51	NUM
ftr-404	413	9	.	.	PUNCT
ftr-404	413	10	$	$	SYM
ftr-404	413	11	200,000	200,000	NUM
ftr-404	413	12	$	$	SYM
ftr-404	413	13	150,000	150,000	NUM
ftr-404	413	14	=	=	SYM
ftr-404	413	15	$	$	SYM
ftr-404	413	16	50,000	50,000	NUM
ftr-404	413	17	which	which	PRON
ftr-404	413	18	is	be	AUX
ftr-404	413	19	the	the	DET
ftr-404	413	20	exact	exact	ADJ
ftr-404	413	21	amount	amount	NOUN
ftr-404	413	22	of	of	ADP
ftr-404	413	23	the	the	DET
ftr-404	413	24	tax	tax	NOUN
ftr-404	413	25	liability	liability	NOUN
ftr-404	413	26	.	.	PUNCT
ftr-404	414	1	thus	thus	ADV
ftr-404	414	2	the	the	DET
ftr-404	414	3	entire	entire	ADJ
ftr-404	414	4	positive	positive	ADJ
ftr-404	414	5	cash	cash	NOUN
ftr-404	414	6	flow	flow	NOUN
ftr-404	414	7	is	be	AUX
ftr-404	414	8	absorbed	absorb	VERB
ftr-404	414	9	by	by	ADP
ftr-404	414	10	the	the	DET
ftr-404	414	11	exact	exact	ADJ
ftr-404	414	12	sum	sum	NOUN
ftr-404	414	13	of	of	ADP
ftr-404	414	14	the	the	DET
ftr-404	414	15	investment	investment	NOUN
ftr-404	414	16	and	and	CCONJ
ftr-404	414	17	the	the	DET
ftr-404	414	18	tax	tax	NOUN
ftr-404	414	19	payment	payment	NOUN
ftr-404	414	20	.	.	PUNCT
ftr-404	415	1	52	52	NUM
ftr-404	415	2	.	.	PUNCT
ftr-404	416	1	as	as	SCONJ
ftr-404	416	2	table	table	NOUN
ftr-404	416	3	1	1	NUM
ftr-404	416	4	showed	show	VERB
ftr-404	416	5	in	in	ADP
ftr-404	416	6	columns	column	NOUN
ftr-404	416	7	1	1	NUM
ftr-404	416	8	(	(	PUNCT
ftr-404	416	9	cost	cost	NOUN
ftr-404	416	10	recovery	recovery	NOUN
ftr-404	416	11	method	method	NOUN
ftr-404	416	12	)	)	PUNCT
ftr-404	416	13	,	,	PUNCT
ftr-404	416	14	5	5	NUM
ftr-404	416	15	(	(	PUNCT
ftr-404	416	16	maximum	maximum	ADJ
ftr-404	416	17	investment	investment	NOUN
ftr-404	416	18	)	)	PUNCT
ftr-404	416	19	,	,	PUNCT
ftr-404	416	20	and	and	CCONJ
ftr-404	416	21	6	6	NUM
ftr-404	416	22	(	(	PUNCT
ftr-404	416	23	tax	tax	NOUN
ftr-404	416	24	paid	pay	VERB
ftr-404	416	25	)	)	PUNCT
ftr-404	416	26	,	,	PUNCT
ftr-404	416	27	the	the	DET
ftr-404	416	28	more	more	ADV
ftr-404	416	29	loss	loss	NOUN
ftr-404	416	30	-	-	PUNCT
ftr-404	416	31	offset	offset	NOUN
ftr-404	416	32	is	be	AUX
ftr-404	416	33	created	create	VERB
ftr-404	416	34	by	by	ADP
ftr-404	416	35	a	a	DET
ftr-404	416	36	cost	cost	NOUN
ftr-404	416	37	recovery	recovery	NOUN
ftr-404	416	38	method	method	NOUN
ftr-404	416	39	,	,	PUNCT
ftr-404	416	40	the	the	DET
ftr-404	416	41	less	less	ADJ
ftr-404	416	42	tax	tax	NOUN
ftr-404	416	43	is	be	AUX
ftr-404	416	44	paid	pay	VERB
ftr-404	416	45	by	by	ADP
ftr-404	416	46	a	a	DET
ftr-404	416	47	fixed	fix	VERB
ftr-404	416	48	amount	amount	NOUN
ftr-404	416	49	of	of	ADP
ftr-404	416	50	investment	investment	NOUN
ftr-404	416	51	subjected	subject	VERB
ftr-404	416	52	to	to	ADP
ftr-404	416	53	that	that	DET
ftr-404	416	54	recovery	recovery	NOUN
ftr-404	416	55	method	method	NOUN
ftr-404	416	56	.	.	PUNCT
ftr-404	417	1	the	the	DET
ftr-404	417	2	relevant	relevant	ADJ
ftr-404	417	3	columns	column	NOUN
ftr-404	417	4	are	be	AUX
ftr-404	417	5	reproduced	reproduce	VERB
ftr-404	417	6	below	below	ADV
ftr-404	417	7	.	.	PUNCT
ftr-404	418	1	cost	cost	NOUN
ftr-404	418	2	recovery	recovery	NOUN
ftr-404	418	3	method	method	PROPN
ftr-404	418	4	maximum	maximum	ADV
ftr-404	418	5	invest	inv	ADJ
ftr-404	418	6	tax	tax	NOUN
ftr-404	418	7	paid	pay	VERB
ftr-404	418	8	0	0	NUM
ftr-404	418	9	offset	offset	VERB
ftr-404	418	10	120	120	NUM
ftr-404	418	11	80	80	NUM
ftr-404	418	12	50	50	NUM
ftr-404	418	13	%	%	NOUN
ftr-404	418	14	expensing	expense	VERB
ftr-404	418	15	150	150	NUM
ftr-404	418	16	50	50	NUM
ftr-404	418	17	full	full	ADJ
ftr-404	418	18	expensing	expense	VERB
ftr-404	418	19	200	200	NUM
ftr-404	418	20	0	0	NUM
ftr-404	418	21	where	where	SCONJ
ftr-404	418	22	only	only	ADV
ftr-404	418	23	50	50	NUM
ftr-404	418	24	%	%	NOUN
ftr-404	418	25	partial	partial	ADJ
ftr-404	418	26	expensing	expensing	NOUN
ftr-404	418	27	is	be	AUX
ftr-404	418	28	allowed	allow	VERB
ftr-404	418	29	,	,	PUNCT
ftr-404	418	30	the	the	DET
ftr-404	418	31	maximum	maximum	ADJ
ftr-404	418	32	amount	amount	NOUN
ftr-404	418	33	available	available	ADJ
ftr-404	418	34	after	after	ADP
ftr-404	418	35	the	the	DET
ftr-404	418	36	tax	tax	NOUN
ftr-404	418	37	base	base	NOUN
ftr-404	418	38	increase	increase	NOUN
ftr-404	419	1	[	[	X
ftr-404	419	2	e	e	X
ftr-404	419	3	x	x	SYM
ftr-404	419	4	(	(	PUNCT
ftr-404	419	5	1	1	NUM
ftr-404	419	6	–	–	PUNCT
ftr-404	419	7	t	t	PROPN
ftr-404	419	8	)	)	PUNCT
ftr-404	419	9	minus	minus	CCONJ
ftr-404	419	10	the	the	DET
ftr-404	419	11	after	after	ADP
ftr-404	419	12	-	-	PUNCT
ftr-404	419	13	tax	tax	NOUN
ftr-404	419	14	amount	amount	NOUN
ftr-404	419	15	available	available	ADJ
ftr-404	419	16	after	after	ADP
ftr-404	419	17	the	the	DET
ftr-404	419	18	tax	tax	NOUN
ftr-404	419	19	base	base	NOUN
ftr-404	419	20	decrease	decrease	NOUN
ftr-404	419	21	[	[	X
ftr-404	419	22	inv	inv	VERB
ftr-404	419	23	x	x	SYM
ftr-404	419	24	(	(	PUNCT
ftr-404	419	25	1	1	NUM
ftr-404	419	26	–	–	PUNCT
ftr-404	419	27	.5	.5	NUM
ftr-404	419	28	t	t	NOUN
ftr-404	419	29	)	)	PUNCT
ftr-404	419	30	]	]	PUNCT
ftr-404	419	31	should	should	AUX
ftr-404	419	32	equal	equal	VERB
ftr-404	419	33	zero	zero	NUM
ftr-404	419	34	if	if	SCONJ
ftr-404	419	35	all	all	DET
ftr-404	419	36	earnings	earning	NOUN
ftr-404	419	37	that	that	PRON
ftr-404	419	38	are	be	AUX
ftr-404	419	39	not	not	PART
ftr-404	419	40	devoted	devote	VERB
ftr-404	419	41	to	to	ADP
ftr-404	419	42	tax	tax	NOUN
ftr-404	419	43	payments	payment	NOUN
ftr-404	419	44	are	be	AUX
ftr-404	419	45	invested	invest	VERB
ftr-404	419	46	.	.	PUNCT
ftr-404	420	1	thus	thus	ADV
ftr-404	420	2	;	;	PUNCT
ftr-404	420	3	equation	equation	NOUN
ftr-404	420	4	3	3	NUM
ftr-404	420	5	:	:	PUNCT
ftr-404	420	6	maximum	maximum	ADJ
ftr-404	420	7	economic	economic	ADJ
ftr-404	420	8	capital	capital	NOUN
ftr-404	420	9	investment	investment	NOUN
ftr-404	420	10	with	with	ADP
ftr-404	420	11	partial	partial	ADJ
ftr-404	420	12	expensing	expense	VERB
ftr-404	420	13	maxe	maxe	NOUN
ftr-404	420	14	(	(	PUNCT
ftr-404	420	15	1	1	NUM
ftr-404	420	16	–	–	PUNCT
ftr-404	420	17	t	t	PROPN
ftr-404	420	18	)	)	PUNCT
ftr-404	420	19	–	–	PUNCT
ftr-404	420	20	inv	inv	VERB
ftr-404	420	21	(	(	PUNCT
ftr-404	420	22	1	1	NUM
ftr-404	420	23	–	–	PUNCT
ftr-404	420	24	.5	.5	NUM
ftr-404	420	25	t	t	NOUN
ftr-404	420	26	)	)	PUNCT
ftr-404	420	27	=	=	SYM
ftr-404	420	28	0	0	PUNCT
ftr-404	421	1	this	this	DET
ftr-404	421	2	equation	equation	NOUN
ftr-404	421	3	is	be	AUX
ftr-404	421	4	solved	solve	VERB
ftr-404	421	5	for	for	SCONJ
ftr-404	421	6	i	i	PRON
ftr-404	421	7	as	as	SCONJ
ftr-404	421	8	follows	follow	VERB
ftr-404	421	9	:	:	PUNCT
ftr-404	421	10	maxinv	maxinv	NOUN
ftr-404	421	11	(	(	PUNCT
ftr-404	421	12	1	1	NUM
ftr-404	421	13	–	–	PUNCT
ftr-404	421	14	.5	.5	NUM
ftr-404	421	15	t	t	NOUN
ftr-404	421	16	)	)	PUNCT
ftr-404	422	1	=	=	SYM
ftr-404	422	2	e	e	X
ftr-404	422	3	(	(	PUNCT
ftr-404	422	4	1	1	NUM
ftr-404	422	5	–	–	PUNCT
ftr-404	422	6	t	t	NOUN
ftr-404	422	7	)	)	PUNCT
ftr-404	422	8	maxinv	maxinv	NOUN
ftr-404	422	9	=	=	SYM
ftr-404	422	10	e	e	X
ftr-404	422	11	(	(	PUNCT
ftr-404	422	12	1	1	NUM
ftr-404	422	13	–	–	PUNCT
ftr-404	422	14	t)/(1	t)/(1	NUM
ftr-404	422	15	–	–	PUNCT
ftr-404	422	16	.5	.5	NUM
ftr-404	422	17	t	t	NOUN
ftr-404	422	18	)	)	PUNCT
ftr-404	422	19	as	as	ADP
ftr-404	422	20	the	the	DET
ftr-404	422	21	second	second	ADJ
ftr-404	422	22	row	row	NOUN
ftr-404	422	23	in	in	ADP
ftr-404	422	24	table	table	NOUN
ftr-404	422	25	1	1	NUM
ftr-404	422	26	shows	show	NOUN
ftr-404	422	27	,	,	PUNCT
ftr-404	422	28	when	when	SCONJ
ftr-404	422	29	partial	partial	ADJ
ftr-404	422	30	expensing	expensing	NOUN
ftr-404	422	31	is	be	AUX
ftr-404	422	32	employed	employ	VERB
ftr-404	422	33	,	,	PUNCT
ftr-404	422	34	the	the	DET
ftr-404	422	35	maximum	maximum	ADJ
ftr-404	422	36	amount	amount	NOUN
ftr-404	422	37	that	that	PRON
ftr-404	422	38	may	may	AUX
ftr-404	422	39	be	be	AUX
ftr-404	422	40	invested	invest	VERB
ftr-404	422	41	from	from	ADP
ftr-404	422	42	current	current	ADJ
ftr-404	422	43	earnings	earning	NOUN
ftr-404	422	44	while	while	SCONJ
ftr-404	422	45	allowing	allow	VERB
ftr-404	422	46	the	the	DET
ftr-404	422	47	tax	tax	NOUN
ftr-404	422	48	on	on	ADP
ftr-404	422	49	earnings	earning	NOUN
ftr-404	422	50	to	to	PART
ftr-404	422	51	be	be	AUX
ftr-404	422	52	paid	pay	VERB
ftr-404	422	53	is	be	AUX
ftr-404	422	54	$	$	SYM
ftr-404	422	55	150,000	150,000	NUM
ftr-404	422	56	.	.	PUNCT
ftr-404	423	1	the	the	DET
ftr-404	423	2	partial	partial	ADJ
ftr-404	423	3	expensing	expensing	NOUN
ftr-404	423	4	deduction	deduction	NOUN
ftr-404	423	5	for	for	ADP
ftr-404	423	6	that	that	DET
ftr-404	423	7	investment	investment	NOUN
ftr-404	423	8	equals	equal	VERB
ftr-404	423	9	50	50	NUM
ftr-404	423	10	%	%	NOUN
ftr-404	423	11	of	of	ADP
ftr-404	423	12	that	that	DET
ftr-404	423	13	amount	amount	NOUN
ftr-404	423	14	or	or	CCONJ
ftr-404	423	15	$	$	SYM
ftr-404	423	16	75,000	75,000	NUM
ftr-404	423	17	.	.	PUNCT
ftr-404	424	1	taxable	taxable	ADJ
ftr-404	424	2	income	income	NOUN
ftr-404	424	3	therefore	therefore	ADV
ftr-404	424	4	is	be	AUX
ftr-404	424	5	$	$	SYM
ftr-404	424	6	125,000	125,000	NUM
ftr-404	424	7	(	(	PUNCT
ftr-404	424	8	$	$	SYM
ftr-404	424	9	200,000	200,000	NUM
ftr-404	424	10	minus	minus	CCONJ
ftr-404	424	11	$	$	SYM
ftr-404	424	12	75,000	75,000	NUM
ftr-404	424	13	)	)	PUNCT
ftr-404	424	14	.	.	PUNCT
ftr-404	425	1	the	the	DET
ftr-404	425	2	tax	tax	NOUN
ftr-404	425	3	liability	liability	NOUN
ftr-404	425	4	equals	equal	VERB
ftr-404	425	5	40	40	NUM
ftr-404	425	6	%	%	NOUN
ftr-404	425	7	of	of	ADP
ftr-404	425	8	that	that	DET
ftr-404	425	9	amount	amount	NOUN
ftr-404	425	10	or	or	CCONJ
ftr-404	425	11	$	$	SYM
ftr-404	425	12	50,000	50,000	NUM
ftr-404	425	13	.	.	PUNCT
ftr-404	426	1	if	if	SCONJ
ftr-404	426	2	one	one	PRON
ftr-404	426	3	subtracts	subtract	VERB
ftr-404	426	4	the	the	DET
ftr-404	426	5	amount	amount	NOUN
ftr-404	426	6	of	of	ADP
ftr-404	426	7	the	the	DET
ftr-404	426	8	equipment	equipment	NOUN
ftr-404	426	9	purchase	purchase	NOUN
ftr-404	426	10	(	(	PUNCT
ftr-404	426	11	$	$	SYM
ftr-404	426	12	150,000	150,000	NUM
ftr-404	426	13	)	)	PUNCT
ftr-404	426	14	and	and	CCONJ
ftr-404	426	15	the	the	DET
ftr-404	426	16	tax	tax	NOUN
ftr-404	426	17	liability	liability	NOUN
ftr-404	426	18	(	(	PUNCT
ftr-404	426	19	$	$	SYM
ftr-404	426	20	50,000	50,000	NUM
ftr-404	426	21	)	)	PUNCT
ftr-404	426	22	from	from	ADP
ftr-404	426	23	the	the	DET
ftr-404	426	24	earnings	earning	NOUN
ftr-404	426	25	,	,	PUNCT
ftr-404	426	26	the	the	DET
ftr-404	426	27	remainder	remainder	NOUN
ftr-404	426	28	is	be	AUX
ftr-404	426	29	zero	zero	NUM
ftr-404	426	30	,	,	PUNCT
ftr-404	426	31	proving	prove	VERB
ftr-404	426	32	that	that	SCONJ
ftr-404	426	33	$	$	SYM
ftr-404	426	34	150,000	150,000	NUM
ftr-404	426	35	is	be	AUX
ftr-404	426	36	the	the	DET
ftr-404	426	37	maximum	maximum	ADJ
ftr-404	426	38	amount	amount	NOUN
ftr-404	426	39	of	of	ADP
ftr-404	426	40	expensed	expense	VERB
ftr-404	426	41	investment	investment	NOUN
ftr-404	426	42	that	that	PRON
ftr-404	426	43	may	may	AUX
ftr-404	426	44	be	be	AUX
ftr-404	426	45	made	make	VERB
ftr-404	426	46	under	under	ADP
ftr-404	426	47	these	these	DET
ftr-404	426	48	circumstances.51	circumstances.51	NOUN
ftr-404	426	49	as	as	ADP
ftr-404	426	50	table	table	NOUN
ftr-404	426	51	1	1	NUM
ftr-404	426	52	shows	show	NOUN
ftr-404	426	53	and	and	CCONJ
ftr-404	426	54	the	the	DET
ftr-404	426	55	previous	previous	ADJ
ftr-404	426	56	discussion	discussion	NOUN
ftr-404	426	57	explains	explain	VERB
ftr-404	426	58	,	,	PUNCT
ftr-404	426	59	the	the	PRON
ftr-404	426	60	greater	great	ADJ
ftr-404	426	61	the	the	DET
ftr-404	426	62	amount	amount	NOUN
ftr-404	426	63	of	of	ADP
ftr-404	426	64	loss	loss	NOUN
ftr-404	426	65	-	-	PUNCT
ftr-404	426	66	offset	offset	NOUN
ftr-404	426	67	produced	produce	VERB
ftr-404	426	68	by	by	ADP
ftr-404	426	69	a	a	DET
ftr-404	426	70	recovery	recovery	NOUN
ftr-404	426	71	method	method	NOUN
ftr-404	426	72	,	,	PUNCT
ftr-404	426	73	the	the	PRON
ftr-404	426	74	greater	great	ADJ
ftr-404	426	75	the	the	DET
ftr-404	426	76	amount	amount	NOUN
ftr-404	426	77	of	of	ADP
ftr-404	426	78	economic	economic	ADJ
ftr-404	426	79	capital	capital	NOUN
ftr-404	426	80	investment	investment	NOUN
ftr-404	426	81	can	can	AUX
ftr-404	426	82	occur	occur	VERB
ftr-404	426	83	.	.	PUNCT
ftr-404	427	1	table	table	NOUN
ftr-404	427	2	1	1	NUM
ftr-404	427	3	also	also	ADV
ftr-404	427	4	shows	show	VERB
ftr-404	427	5	that	that	SCONJ
ftr-404	427	6	the	the	DET
ftr-404	427	7	greater	great	ADJ
ftr-404	427	8	the	the	DET
ftr-404	427	9	amount	amount	NOUN
ftr-404	427	10	of	of	ADP
ftr-404	427	11	loss	loss	NOUN
ftr-404	427	12	-	-	PUNCT
ftr-404	427	13	offset	offset	NOUN
ftr-404	427	14	and	and	CCONJ
ftr-404	427	15	investment	investment	NOUN
ftr-404	427	16	created	create	VERB
ftr-404	427	17	by	by	ADP
ftr-404	427	18	a	a	DET
ftr-404	427	19	cost	cost	NOUN
ftr-404	427	20	recovery	recovery	NOUN
ftr-404	427	21	method	method	NOUN
ftr-404	427	22	,	,	PUNCT
ftr-404	427	23	the	the	DET
ftr-404	427	24	less	less	ADJ
ftr-404	427	25	tax	tax	NOUN
ftr-404	427	26	is	be	AUX
ftr-404	427	27	paid.52	paid.52	ADJ
ftr-404	427	28	234	234	NUM
ftr-404	427	29	florida	florida	PROPN
ftr-404	427	30	tax	tax	NOUN
ftr-404	427	31	review	review	NOUN
ftr-404	428	1	[	[	X
ftr-404	428	2	vol.7:4	vol.7:4	NOUN
ftr-404	428	3	53	53	NUM
ftr-404	428	4	.	.	PUNCT
ftr-404	429	1	$	$	SYM
ftr-404	429	2	200,000	200,000	NUM
ftr-404	429	3	of	of	ADP
ftr-404	429	4	earnings	earning	NOUN
ftr-404	429	5	minus	minus	CCONJ
ftr-404	429	6	$	$	SYM
ftr-404	429	7	100,000	100,000	NUM
ftr-404	429	8	invested	invest	VERB
ftr-404	429	9	in	in	ADP
ftr-404	429	10	equipment	equipment	NOUN
ftr-404	429	11	minus	minus	CCONJ
ftr-404	429	12	$	$	SYM
ftr-404	429	13	40,000	40,000	NUM
ftr-404	429	14	in	in	ADP
ftr-404	429	15	tax	tax	NOUN
ftr-404	429	16	paid	pay	VERB
ftr-404	429	17	.	.	PUNCT
ftr-404	430	1	54	54	NUM
ftr-404	430	2	.	.	PUNCT
ftr-404	431	1	see	see	VERB
ftr-404	431	2	tables	table	NOUN
ftr-404	431	3	1	1	NUM
ftr-404	431	4	,	,	PUNCT
ftr-404	431	5	2	2	NUM
ftr-404	431	6	and	and	CCONJ
ftr-404	431	7	3	3	NUM
ftr-404	431	8	in	in	ADP
ftr-404	431	9	terry	terry	PROPN
ftr-404	431	10	,	,	PUNCT
ftr-404	431	11	supra	supra	PROPN
ftr-404	431	12	note	note	PROPN
ftr-404	431	13	1	1	NUM
ftr-404	431	14	,	,	PUNCT
ftr-404	431	15	478	478	NUM
ftr-404	431	16	-	-	SYM
ftr-404	431	17	482	482	NUM
ftr-404	431	18	.	.	PUNCT
ftr-404	432	1	55	55	NUM
ftr-404	432	2	.	.	PUNCT
ftr-404	433	1	the	the	DET
ftr-404	433	2	most	most	ADV
ftr-404	433	3	significant	significant	ADJ
ftr-404	433	4	assumption	assumption	NOUN
ftr-404	433	5	made	make	VERB
ftr-404	433	6	in	in	ADP
ftr-404	433	7	both	both	CCONJ
ftr-404	433	8	the	the	DET
ftr-404	433	9	previous	previous	ADJ
ftr-404	433	10	article	article	NOUN
ftr-404	433	11	and	and	CCONJ
ftr-404	433	12	this	this	DET
ftr-404	433	13	one	one	NOUN
ftr-404	433	14	is	be	AUX
ftr-404	433	15	that	that	SCONJ
ftr-404	433	16	a	a	DET
ftr-404	433	17	certain	certain	ADJ
ftr-404	433	18	amount	amount	NOUN
ftr-404	433	19	of	of	ADP
ftr-404	433	20	income	income	NOUN
ftr-404	433	21	is	be	AUX
ftr-404	433	22	produced	produce	VERB
ftr-404	433	23	by	by	ADP
ftr-404	433	24	the	the	DET
ftr-404	433	25	purchased	purchase	VERB
ftr-404	433	26	equipment	equipment	NOUN
ftr-404	433	27	,	,	PUNCT
ftr-404	433	28	both	both	CCONJ
ftr-404	433	29	over	over	ADP
ftr-404	433	30	the	the	DET
ftr-404	433	31	equipment	equipment	NOUN
ftr-404	433	32	’s	’s	PART
ftr-404	433	33	useful	useful	ADJ
ftr-404	433	34	life	life	NOUN
ftr-404	433	35	,	,	PUNCT
ftr-404	433	36	and	and	CCONJ
ftr-404	433	37	in	in	ADP
ftr-404	433	38	the	the	DET
ftr-404	433	39	year	year	NOUN
ftr-404	433	40	of	of	ADP
ftr-404	433	41	purchase	purchase	NOUN
ftr-404	433	42	.	.	PUNCT
ftr-404	434	1	in	in	ADP
ftr-404	434	2	the	the	DET
ftr-404	434	3	model	model	NOUN
ftr-404	434	4	used	use	VERB
ftr-404	434	5	in	in	ADP
ftr-404	434	6	the	the	DET
ftr-404	434	7	first	first	ADJ
ftr-404	434	8	article	article	NOUN
ftr-404	434	9	,	,	PUNCT
ftr-404	434	10	the	the	DET
ftr-404	434	11	yield	yield	NOUN
ftr-404	434	12	rate	rate	NOUN
ftr-404	434	13	of	of	ADP
ftr-404	434	14	the	the	DET
ftr-404	434	15	investment	investment	NOUN
ftr-404	434	16	equaled	equal	VERB
ftr-404	434	17	the	the	DET
ftr-404	434	18	pre	pre	ADJ
ftr-404	434	19	-	-	ADJ
ftr-404	434	20	tax	tax	ADJ
ftr-404	434	21	discount	discount	NOUN
ftr-404	434	22	rate	rate	NOUN
ftr-404	434	23	used	use	VERB
ftr-404	434	24	to	to	PART
ftr-404	434	25	determine	determine	VERB
ftr-404	434	26	the	the	DET
ftr-404	434	27	financial	financial	ADJ
ftr-404	434	28	characteristics	characteristic	NOUN
ftr-404	434	29	of	of	ADP
ftr-404	434	30	“	"	PUNCT
ftr-404	434	31	break	break	VERB
ftr-404	434	32	-	-	PUNCT
ftr-404	434	33	even	even	ADV
ftr-404	434	34	investments	investment	NOUN
ftr-404	434	35	”	"	PUNCT
ftr-404	434	36	when	when	SCONJ
ftr-404	434	37	subject	subject	ADJ
ftr-404	434	38	to	to	ADP
ftr-404	434	39	a	a	DET
ftr-404	434	40	variety	variety	NOUN
ftr-404	434	41	of	of	ADP
ftr-404	434	42	cost	cost	NOUN
ftr-404	434	43	recovery	recovery	NOUN
ftr-404	434	44	methods	method	NOUN
ftr-404	434	45	.	.	PUNCT
ftr-404	435	1	in	in	ADP
ftr-404	435	2	the	the	DET
ftr-404	435	3	framework	framework	NOUN
ftr-404	435	4	of	of	ADP
ftr-404	435	5	this	this	DET
ftr-404	435	6	model	model	NOUN
ftr-404	435	7	,	,	PUNCT
ftr-404	435	8	the	the	DET
ftr-404	435	9	income	income	NOUN
ftr-404	435	10	produced	produce	VERB
ftr-404	435	11	by	by	ADP
ftr-404	435	12	the	the	DET
ftr-404	435	13	purchased	purchase	VERB
ftr-404	435	14	asset	asset	NOUN
ftr-404	435	15	in	in	ADP
ftr-404	435	16	the	the	DET
ftr-404	435	17	year	year	NOUN
ftr-404	435	18	of	of	ADP
ftr-404	435	19	purchase	purchase	NOUN
ftr-404	435	20	was	be	AUX
ftr-404	435	21	more	more	ADJ
ftr-404	435	22	than	than	ADP
ftr-404	435	23	the	the	DET
ftr-404	435	24	first	first	ADJ
ftr-404	435	25	year	year	NOUN
ftr-404	435	26	cost	cost	NOUN
ftr-404	435	27	recovery	recovery	NOUN
ftr-404	435	28	deductions	deduction	NOUN
ftr-404	435	29	allowed	allow	VERB
ftr-404	435	30	under	under	ADP
ftr-404	435	31	the	the	DET
ftr-404	435	32	economic	economic	ADJ
ftr-404	435	33	and	and	CCONJ
ftr-404	435	34	acrs	acr	NOUN
ftr-404	435	35	cost	cost	NOUN
ftr-404	435	36	recovery	recovery	NOUN
ftr-404	435	37	methods	method	NOUN
ftr-404	435	38	.	.	PUNCT
ftr-404	436	1	thus	thus	ADV
ftr-404	436	2	neither	neither	PRON
ftr-404	436	3	of	of	ADP
ftr-404	436	4	those	those	DET
ftr-404	436	5	cost	cost	NOUN
ftr-404	436	6	recovery	recovery	NOUN
ftr-404	436	7	methods	method	NOUN
ftr-404	436	8	created	create	VERB
ftr-404	436	9	a	a	DET
ftr-404	436	10	“	"	PUNCT
ftr-404	436	11	loss	loss	NOUN
ftr-404	436	12	offset	offset	NOUN
ftr-404	436	13	”	"	PUNCT
ftr-404	436	14	in	in	ADP
ftr-404	436	15	the	the	DET
ftr-404	436	16	year	year	NOUN
ftr-404	436	17	of	of	ADP
ftr-404	436	18	purchase	purchase	NOUN
ftr-404	436	19	.	.	PUNCT
ftr-404	437	1	however	however	ADV
ftr-404	437	2	,	,	PUNCT
ftr-404	437	3	macrs	macr	NOUN
ftr-404	437	4	created	create	VERB
ftr-404	437	5	a	a	DET
ftr-404	437	6	very	very	ADV
ftr-404	437	7	small	small	ADJ
ftr-404	437	8	loss	loss	NOUN
ftr-404	437	9	offset	offset	NOUN
ftr-404	437	10	.	.	PUNCT
ftr-404	438	1	since	since	SCONJ
ftr-404	438	2	current	current	ADJ
ftr-404	438	3	partial	partial	ADJ
ftr-404	438	4	expensing	expensing	NOUN
ftr-404	438	5	allows	allow	VERB
ftr-404	438	6	a	a	DET
ftr-404	438	7	50	50	NUM
ftr-404	438	8	%	%	NOUN
ftr-404	438	9	“	"	PUNCT
ftr-404	438	10	bonus	bonus	NOUN
ftr-404	438	11	depreciation	depreciation	NOUN
ftr-404	438	12	”	"	PUNCT
ftr-404	438	13	deduction	deduction	NOUN
ftr-404	438	14	,	,	PUNCT
ftr-404	438	15	in	in	ADP
ftr-404	438	16	addition	addition	NOUN
ftr-404	438	17	to	to	ADP
ftr-404	438	18	normal	normal	ADJ
ftr-404	438	19	macrs	macrs	NOUN
ftr-404	438	20	deductions	deduction	NOUN
ftr-404	438	21	on	on	ADP
ftr-404	438	22	the	the	DET
ftr-404	438	23	remaining	remain	VERB
ftr-404	438	24	50	50	NUM
ftr-404	438	25	%	%	NOUN
ftr-404	438	26	of	of	ADP
ftr-404	438	27	the	the	DET
ftr-404	438	28	purchase	purchase	NOUN
ftr-404	438	29	price	price	NOUN
ftr-404	438	30	,	,	PUNCT
ftr-404	438	31	this	this	DET
ftr-404	438	32	article	article	NOUN
ftr-404	438	33	makes	make	VERB
ftr-404	438	34	the	the	DET
ftr-404	438	35	simplifying	simplifying	NOUN
ftr-404	438	36	assumption	assumption	NOUN
ftr-404	438	37	that	that	SCONJ
ftr-404	438	38	the	the	DET
ftr-404	438	39	entire	entire	ADJ
ftr-404	438	40	partial	partial	ADJ
ftr-404	438	41	expensing	expensing	NOUN
ftr-404	438	42	deduction	deduction	NOUN
ftr-404	438	43	offsets	offset	VERB
ftr-404	438	44	earnings	earning	NOUN
ftr-404	438	45	.	.	PUNCT
ftr-404	439	1	b.	b.	PROPN
ftr-404	439	2	loss	loss	NOUN
ftr-404	439	3	offsets	offset	NOUN
ftr-404	439	4	and	and	CCONJ
ftr-404	439	5	the	the	DET
ftr-404	439	6	impact	impact	NOUN
ftr-404	439	7	of	of	ADP
ftr-404	439	8	various	various	ADJ
ftr-404	439	9	cost	cost	NOUN
ftr-404	439	10	recovery	recovery	NOUN
ftr-404	439	11	methods	method	NOUN
ftr-404	439	12	on	on	ADP
ftr-404	439	13	post	post	NOUN
ftr-404	439	14	investment	investment	NOUN
ftr-404	439	15	tax	tax	NOUN
ftr-404	439	16	capital	capital	NOUN
ftr-404	439	17	formation	formation	NOUN
ftr-404	439	18	the	the	DET
ftr-404	439	19	second	second	ADJ
ftr-404	439	20	consequence	consequence	NOUN
ftr-404	439	21	of	of	ADP
ftr-404	439	22	a	a	DET
ftr-404	439	23	cost	cost	NOUN
ftr-404	439	24	recovery	recovery	NOUN
ftr-404	439	25	method	method	NOUN
ftr-404	439	26	that	that	PRON
ftr-404	439	27	causes	cause	VERB
ftr-404	439	28	a	a	DET
ftr-404	439	29	loss	loss	NOUN
ftr-404	439	30	offset	offset	VERB
ftr-404	439	31	in	in	ADP
ftr-404	439	32	a	a	DET
ftr-404	439	33	rbit	rbit	NOUN
ftr-404	439	34	base	base	NOUN
ftr-404	439	35	is	be	AUX
ftr-404	439	36	a	a	DET
ftr-404	439	37	decrease	decrease	NOUN
ftr-404	439	38	in	in	ADP
ftr-404	439	39	the	the	DET
ftr-404	439	40	amount	amount	NOUN
ftr-404	439	41	of	of	ADP
ftr-404	439	42	post	post	ADJ
ftr-404	439	43	-	-	ADJ
ftr-404	439	44	investment	investment	ADJ
ftr-404	439	45	tax	tax	NOUN
ftr-404	439	46	capital	capital	NOUN
ftr-404	439	47	that	that	PRON
ftr-404	439	48	may	may	AUX
ftr-404	439	49	be	be	AUX
ftr-404	439	50	formed	form	VERB
ftr-404	439	51	from	from	ADP
ftr-404	439	52	a	a	DET
ftr-404	439	53	given	give	VERB
ftr-404	439	54	amount	amount	NOUN
ftr-404	439	55	of	of	ADP
ftr-404	439	56	earnings	earning	NOUN
ftr-404	439	57	.	.	PUNCT
ftr-404	440	1	full	full	ADJ
ftr-404	440	2	expensing	expensing	NOUN
ftr-404	440	3	,	,	PUNCT
ftr-404	440	4	for	for	ADP
ftr-404	440	5	example	example	NOUN
ftr-404	440	6	,	,	PUNCT
ftr-404	440	7	offsets	offset	VERB
ftr-404	440	8	taxable	taxable	ADJ
ftr-404	440	9	income	income	NOUN
ftr-404	440	10	dollar	dollar	NOUN
ftr-404	440	11	-	-	PUNCT
ftr-404	440	12	for	for	ADP
ftr-404	440	13	-	-	PUNCT
ftr-404	440	14	dollar	dollar	NOUN
ftr-404	440	15	and	and	CCONJ
ftr-404	440	16	therefore	therefore	ADV
ftr-404	440	17	decreases	decrease	VERB
ftr-404	440	18	the	the	DET
ftr-404	440	19	amount	amount	NOUN
ftr-404	440	20	of	of	ADP
ftr-404	440	21	post	post	ADJ
ftr-404	440	22	-	-	ADJ
ftr-404	440	23	investment	investment	ADJ
ftr-404	440	24	tax	tax	NOUN
ftr-404	440	25	capital	capital	NOUN
ftr-404	440	26	formed	form	VERB
ftr-404	440	27	when	when	SCONJ
ftr-404	440	28	earnings	earning	NOUN
ftr-404	440	29	finance	finance	NOUN
ftr-404	440	30	equipment	equipment	NOUN
ftr-404	440	31	purchases	purchase	NOUN
ftr-404	440	32	.	.	PUNCT
ftr-404	441	1	example	example	NOUN
ftr-404	441	2	2	2	NUM
ftr-404	441	3	:	:	PUNCT
ftr-404	442	1	a	a	DET
ftr-404	442	2	taxpayer	taxpayer	NOUN
ftr-404	442	3	with	with	ADP
ftr-404	442	4	$	$	SYM
ftr-404	442	5	200,000	200,000	NUM
ftr-404	442	6	in	in	ADP
ftr-404	442	7	earnings	earning	NOUN
ftr-404	442	8	that	that	PRON
ftr-404	442	9	is	be	AUX
ftr-404	442	10	subject	subject	ADJ
ftr-404	442	11	to	to	ADP
ftr-404	442	12	a	a	DET
ftr-404	442	13	40	40	NUM
ftr-404	442	14	%	%	NOUN
ftr-404	442	15	tax	tax	NOUN
ftr-404	442	16	rate	rate	NOUN
ftr-404	442	17	creates	create	VERB
ftr-404	442	18	$	$	SYM
ftr-404	442	19	120,000	120,000	NUM
ftr-404	442	20	of	of	ADP
ftr-404	442	21	tax	tax	NOUN
ftr-404	442	22	capital	capital	NOUN
ftr-404	442	23	during	during	ADP
ftr-404	442	24	a	a	DET
ftr-404	442	25	taxable	taxable	ADJ
ftr-404	442	26	year	year	NOUN
ftr-404	442	27	in	in	ADP
ftr-404	442	28	which	which	PRON
ftr-404	442	29	she	she	PRON
ftr-404	442	30	purchases	purchase	VERB
ftr-404	442	31	equipment	equipment	NOUN
ftr-404	442	32	for	for	ADP
ftr-404	442	33	$	$	SYM
ftr-404	442	34	100,000	100,000	NUM
ftr-404	442	35	and	and	CCONJ
ftr-404	442	36	expenses	expense	VERB
ftr-404	442	37	the	the	DET
ftr-404	442	38	cost	cost	NOUN
ftr-404	442	39	.	.	PUNCT
ftr-404	443	1	that	that	DET
ftr-404	443	2	taxpayer	taxpayer	NOUN
ftr-404	443	3	’s	’s	PART
ftr-404	443	4	taxable	taxable	ADJ
ftr-404	443	5	income	income	NOUN
ftr-404	443	6	is	be	AUX
ftr-404	443	7	reduced	reduce	VERB
ftr-404	443	8	to	to	ADP
ftr-404	443	9	$	$	SYM
ftr-404	443	10	100,000	100,000	NUM
ftr-404	443	11	and	and	CCONJ
ftr-404	443	12	the	the	DET
ftr-404	443	13	$	$	SYM
ftr-404	443	14	40,000	40,000	NUM
ftr-404	443	15	tax	tax	NOUN
ftr-404	443	16	liability	liability	NOUN
ftr-404	443	17	is	be	AUX
ftr-404	443	18	paid	pay	VERB
ftr-404	443	19	.	.	PUNCT
ftr-404	444	1	the	the	DET
ftr-404	444	2	taxpayer	taxpayer	NOUN
ftr-404	444	3	’s	’s	PART
ftr-404	444	4	after	after	ADP
ftr-404	444	5	-	-	PUNCT
ftr-404	444	6	tax	tax	NOUN
ftr-404	444	7	cash	cash	NOUN
ftr-404	444	8	flow	flow	NOUN
ftr-404	444	9	is	be	AUX
ftr-404	444	10	$	$	SYM
ftr-404	444	11	60,000	60,000	NUM
ftr-404	444	12	,	,	PUNCT
ftr-404	444	13	which	which	PRON
ftr-404	444	14	constitutes	constitute	VERB
ftr-404	444	15	new	new	ADJ
ftr-404	444	16	tax	tax	NOUN
ftr-404	444	17	-	-	PUNCT
ftr-404	444	18	capital53	capital53	NOUN
ftr-404	444	19	formation	formation	NOUN
ftr-404	444	20	.	.	PUNCT
ftr-404	445	1	each	each	DET
ftr-404	445	2	cost	cost	NOUN
ftr-404	445	3	recovery	recovery	NOUN
ftr-404	445	4	technique	technique	NOUN
ftr-404	445	5	currently	currently	ADV
ftr-404	445	6	employed	employ	VERB
ftr-404	445	7	in	in	ADP
ftr-404	445	8	the	the	DET
ftr-404	445	9	united	united	PROPN
ftr-404	445	10	states	states	PROPN
ftr-404	445	11	offsets	offset	VERB
ftr-404	445	12	a	a	DET
ftr-404	445	13	different	different	ADJ
ftr-404	445	14	amount	amount	NOUN
ftr-404	445	15	of	of	ADP
ftr-404	445	16	invested	invest	VERB
ftr-404	445	17	earnings	earning	NOUN
ftr-404	445	18	and	and	CCONJ
ftr-404	445	19	therefore	therefore	ADV
ftr-404	445	20	has	have	VERB
ftr-404	445	21	a	a	DET
ftr-404	445	22	different	different	ADJ
ftr-404	445	23	economic	economic	ADJ
ftr-404	445	24	impact	impact	NOUN
ftr-404	445	25	on	on	ADP
ftr-404	445	26	the	the	DET
ftr-404	445	27	tax	tax	NOUN
ftr-404	445	28	capital	capital	NOUN
ftr-404	445	29	formation	formation	NOUN
ftr-404	445	30	process	process	NOUN
ftr-404	445	31	.	.	PUNCT
ftr-404	446	1	the	the	DET
ftr-404	446	2	following	follow	VERB
ftr-404	446	3	table	table	NOUN
ftr-404	446	4	is	be	AUX
ftr-404	446	5	derived	derive	VERB
ftr-404	446	6	from	from	ADP
ftr-404	446	7	my	my	PRON
ftr-404	446	8	previous	previous	ADJ
ftr-404	446	9	article	article	NOUN
ftr-404	446	10	and	and	CCONJ
ftr-404	446	11	shows	show	VERB
ftr-404	446	12	the	the	DET
ftr-404	446	13	amount	amount	NOUN
ftr-404	446	14	of	of	ADP
ftr-404	446	15	tax	tax	NOUN
ftr-404	446	16	capital	capital	NOUN
ftr-404	446	17	that	that	PRON
ftr-404	446	18	is54	is54	PROPN
ftr-404	446	19	formed	form	VERB
ftr-404	446	20	under	under	ADP
ftr-404	446	21	various	various	ADJ
ftr-404	446	22	cost	cost	NOUN
ftr-404	446	23	recovery	recovery	NOUN
ftr-404	446	24	methods	method	NOUN
ftr-404	446	25	when	when	SCONJ
ftr-404	446	26	equipment	equipment	NOUN
ftr-404	446	27	is	be	AUX
ftr-404	446	28	purchased	purchase	VERB
ftr-404	446	29	for	for	ADP
ftr-404	446	30	$	$	SYM
ftr-404	446	31	100,000	100,000	NUM
ftr-404	446	32	under	under	ADP
ftr-404	446	33	certain	certain	ADJ
ftr-404	446	34	financial	financial	ADJ
ftr-404	446	35	conditions	condition	NOUN
ftr-404	446	36	.	.	PUNCT
ftr-404	447	1	the	the	DET
ftr-404	447	2	tax	tax	NOUN
ftr-404	447	3	rate	rate	NOUN
ftr-404	447	4	remains	remain	VERB
ftr-404	447	5	at	at	ADP
ftr-404	447	6	40	40	NUM
ftr-404	447	7	%	%	NOUN
ftr-404	447	8	in	in	ADP
ftr-404	447	9	all55	all55	ADJ
ftr-404	447	10	cases	case	NOUN
ftr-404	447	11	.	.	PUNCT
ftr-404	448	1	2006	2006	NUM
ftr-404	448	2	]	]	PUNCT
ftr-404	448	3	capital	capital	NOUN
ftr-404	448	4	equipment	equipment	NOUN
ftr-404	448	5	expensing	expense	VERB
ftr-404	448	6	235	235	NUM
ftr-404	448	7	56	56	NUM
ftr-404	448	8	.	.	PUNCT
ftr-404	449	1	all	all	PRON
ftr-404	449	2	of	of	ADP
ftr-404	449	3	the	the	DET
ftr-404	449	4	figures	figure	NOUN
ftr-404	449	5	are	be	AUX
ftr-404	449	6	derived	derive	VERB
ftr-404	449	7	from	from	ADP
ftr-404	449	8	a	a	DET
ftr-404	449	9	spreadsheet	spreadsheet	NOUN
ftr-404	449	10	investment	investment	NOUN
ftr-404	449	11	model	model	NOUN
ftr-404	449	12	of	of	ADP
ftr-404	449	13	a	a	DET
ftr-404	449	14	$	$	SYM
ftr-404	449	15	100,000	100,000	NUM
ftr-404	449	16	investment	investment	NOUN
ftr-404	449	17	that	that	PRON
ftr-404	449	18	is	be	AUX
ftr-404	449	19	subject	subject	ADJ
ftr-404	449	20	to	to	ADP
ftr-404	449	21	the	the	DET
ftr-404	449	22	various	various	ADJ
ftr-404	449	23	cost	cost	NOUN
ftr-404	449	24	recovery	recovery	NOUN
ftr-404	449	25	methods	method	NOUN
ftr-404	449	26	shown	show	VERB
ftr-404	449	27	.	.	PUNCT
ftr-404	450	1	the	the	DET
ftr-404	450	2	term	term	NOUN
ftr-404	450	3	“	"	PUNCT
ftr-404	450	4	loss	loss	NOUN
ftr-404	450	5	offset	offset	NOUN
ftr-404	450	6	”	"	PUNCT
ftr-404	450	7	occurs	occur	VERB
ftr-404	450	8	when	when	SCONJ
ftr-404	450	9	the	the	DET
ftr-404	450	10	act	act	NOUN
ftr-404	450	11	of	of	ADP
ftr-404	450	12	investing	investing	NOUN
ftr-404	450	13	creates	create	VERB
ftr-404	450	14	a	a	DET
ftr-404	450	15	deduction	deduction	NOUN
ftr-404	450	16	or	or	CCONJ
ftr-404	450	17	deductions	deduction	NOUN
ftr-404	450	18	that	that	PRON
ftr-404	450	19	offset	offset	VERB
ftr-404	450	20	income	income	NOUN
ftr-404	450	21	from	from	ADP
ftr-404	450	22	sources	source	NOUN
ftr-404	450	23	other	other	ADJ
ftr-404	450	24	than	than	ADP
ftr-404	450	25	the	the	DET
ftr-404	450	26	investment	investment	NOUN
ftr-404	450	27	itself	itself	PRON
ftr-404	450	28	during	during	ADP
ftr-404	450	29	the	the	DET
ftr-404	450	30	taxable	taxable	ADJ
ftr-404	450	31	year	year	NOUN
ftr-404	450	32	in	in	ADP
ftr-404	450	33	which	which	PRON
ftr-404	450	34	the	the	DET
ftr-404	450	35	investment	investment	NOUN
ftr-404	450	36	occurs	occur	VERB
ftr-404	450	37	.	.	PUNCT
ftr-404	451	1	under	under	ADP
ftr-404	451	2	the	the	DET
ftr-404	451	3	assumptions	assumption	NOUN
ftr-404	451	4	used	use	VERB
ftr-404	451	5	in	in	ADP
ftr-404	451	6	table	table	NOUN
ftr-404	451	7	2	2	NUM
ftr-404	451	8	,	,	PUNCT
ftr-404	451	9	acrs	acr	NOUN
ftr-404	451	10	and	and	CCONJ
ftr-404	451	11	macrs	macrs	NOUN
ftr-404	451	12	offset	offset	VERB
ftr-404	451	13	non	non	ADJ
ftr-404	451	14	-	-	ADJ
ftr-404	451	15	asset	asset	ADJ
ftr-404	451	16	income	income	NOUN
ftr-404	451	17	in	in	ADP
ftr-404	451	18	subsequent	subsequent	ADJ
ftr-404	451	19	years	year	NOUN
ftr-404	451	20	,	,	PUNCT
ftr-404	451	21	but	but	CCONJ
ftr-404	451	22	only	only	ADV
ftr-404	451	23	macrs	macrs	NOUN
ftr-404	451	24	creates	create	VERB
ftr-404	451	25	immediate	immediate	ADJ
ftr-404	451	26	tax	tax	NOUN
ftr-404	451	27	savings	saving	NOUN
ftr-404	451	28	in	in	ADP
ftr-404	451	29	the	the	DET
ftr-404	451	30	year	year	NOUN
ftr-404	451	31	of	of	ADP
ftr-404	451	32	investment	investment	NOUN
ftr-404	451	33	.	.	PUNCT
ftr-404	452	1	for	for	ADP
ftr-404	452	2	a	a	DET
ftr-404	452	3	fuller	full	ADJ
ftr-404	452	4	explanation	explanation	NOUN
ftr-404	452	5	of	of	ADP
ftr-404	452	6	the	the	DET
ftr-404	452	7	methodology	methodology	NOUN
ftr-404	452	8	underlying	underlie	VERB
ftr-404	452	9	table	table	NOUN
ftr-404	452	10	2	2	NUM
ftr-404	452	11	,	,	PUNCT
ftr-404	452	12	see	see	VERB
ftr-404	452	13	terry	terry	PROPN
ftr-404	452	14	,	,	PUNCT
ftr-404	452	15	normatic	normatic	ADJ
ftr-404	452	16	cost	cost	NOUN
ftr-404	452	17	recovery	recovery	NOUN
ftr-404	452	18	policy	policy	NOUN
ftr-404	452	19	for	for	ADP
ftr-404	452	20	a	a	DET
ftr-404	452	21	realization	realization	NOUN
ftr-404	452	22	-	-	PUNCT
ftr-404	452	23	based	base	VERB
ftr-404	452	24	income	income	NOUN
ftr-404	452	25	tax	tax	NOUN
ftr-404	452	26	at	at	ADP
ftr-404	452	27	pages	page	NOUN
ftr-404	452	28	477	477	NUM
ftr-404	452	29	-	-	SYM
ftr-404	452	30	79	79	NUM
ftr-404	452	31	in	in	ADP
ftr-404	452	32	note	note	NOUN
ftr-404	452	33	1	1	NUM
ftr-404	452	34	.	.	NOUN
ftr-404	452	35	57	57	NUM
ftr-404	452	36	.	.	PUNCT
ftr-404	453	1	earnings	earning	NOUN
ftr-404	453	2	–	–	PUNCT
ftr-404	453	3	loss	loss	NOUN
ftr-404	453	4	offset	offset	NOUN
ftr-404	453	5	.	.	PUNCT
ftr-404	454	1	58	58	NUM
ftr-404	454	2	.	.	PUNCT
ftr-404	455	1	earnings	earning	NOUN
ftr-404	455	2	–	–	PUNCT
ftr-404	455	3	investment	investment	NOUN
ftr-404	455	4	minus	minus	CCONJ
ftr-404	455	5	tax	tax	NOUN
ftr-404	455	6	paid	pay	VERB
ftr-404	455	7	.	.	PUNCT
ftr-404	456	1	59	59	NUM
ftr-404	456	2	.	.	PUNCT
ftr-404	456	3	earnings	earning	NOUN
ftr-404	456	4	–	–	PUNCT
ftr-404	456	5	loss	loss	NOUN
ftr-404	456	6	offset	offset	NOUN
ftr-404	456	7	x	x	X
ftr-404	456	8	(	(	PUNCT
ftr-404	456	9	1	1	NUM
ftr-404	456	10	t	t	NOUN
ftr-404	456	11	)	)	PUNCT
ftr-404	456	12	,	,	PUNCT
ftr-404	456	13	supra	supra	ADJ
ftr-404	456	14	example	example	NOUN
ftr-404	456	15	1	1	NUM
ftr-404	456	16	and	and	CCONJ
ftr-404	456	17	accompanying	accompany	VERB
ftr-404	456	18	discussion	discussion	NOUN
ftr-404	456	19	.	.	PUNCT
ftr-404	457	1	table	table	NOUN
ftr-404	457	2	2	2	NUM
ftr-404	457	3	:	:	PUNCT
ftr-404	457	4	comparative	comparative	ADJ
ftr-404	457	5	amounts	amount	NOUN
ftr-404	457	6	of	of	ADP
ftr-404	457	7	tax	tax	NOUN
ftr-404	457	8	capital	capital	NOUN
ftr-404	457	9	formed	form	VERB
ftr-404	457	10	by	by	ADP
ftr-404	457	11	various	various	ADJ
ftr-404	457	12	rbit	rbit	NOUN
ftr-404	457	13	cost	cost	NOUN
ftr-404	457	14	recovery	recovery	NOUN
ftr-404	457	15	methods	method	NOUN
ftr-404	457	16	recovery	recovery	NOUN
ftr-404	457	17	loss	loss	NOUN
ftr-404	457	18	tax	tax	NOUN
ftr-404	457	19	tax	tax	NOUN
ftr-404	457	20	method	method	NOUN
ftr-404	457	21	earnings	earning	NOUN
ftr-404	457	22	investment	investment	NOUN
ftr-404	457	23	offset	offset	VERB
ftr-404	457	24	t.i	t.i	PROPN
ftr-404	457	25	.	.	PROPN
ftr-404	457	26	paid	pay	VERB
ftr-404	457	27	atcf	atcf	NOUN
ftr-404	457	28	formed56	formed56	NOUN
ftr-404	457	29	57	57	NUM
ftr-404	457	30	58	58	NUM
ftr-404	457	31	59	59	NUM
ftr-404	457	32	economic	economic	ADJ
ftr-404	457	33	200,000	200,000	NUM
ftr-404	457	34	100,000	100,000	NUM
ftr-404	457	35	0	0	NUM
ftr-404	457	36	200,000	200,000	NUM
ftr-404	457	37	80,000	80,000	NUM
ftr-404	457	38	20,000	20,000	NUM
ftr-404	457	39	20,000	20,000	NUM
ftr-404	457	40	acrs	acr	NOUN
ftr-404	457	41	200,000	200,000	NUM
ftr-404	457	42	100,000	100,000	NUM
ftr-404	457	43	0	0	NUM
ftr-404	457	44	200,000	200,000	NUM
ftr-404	457	45	80,000	80,000	NUM
ftr-404	457	46	20,000	20,000	NUM
ftr-404	457	47	20,000	20,000	NUM
ftr-404	457	48	macrs	macrs	NOUN
ftr-404	457	49	200,000	200,000	NUM
ftr-404	457	50	100,000	100,000	NUM
ftr-404	457	51	1,780	1,780	NUM
ftr-404	457	52	198,220	198,220	NUM
ftr-404	457	53	79,288	79,288	NUM
ftr-404	457	54	20,712	20,712	NUM
ftr-404	457	55	20,712	20,712	NUM
ftr-404	457	56	50	50	NUM
ftr-404	457	57	%	%	NOUN
ftr-404	457	58	par	par	NOUN
ftr-404	457	59	tial	tial	NOUN
ftr-404	457	60	exp	exp	NOUN
ftr-404	457	61	200,000	200,000	NUM
ftr-404	457	62	100,000	100,000	NUM
ftr-404	457	63	50,000	50,000	NUM
ftr-404	457	64	150,000	150,000	NUM
ftr-404	457	65	60,000	60,000	NUM
ftr-404	457	66	40,000	40,000	NUM
ftr-404	457	67	40,000	40,000	NUM
ftr-404	457	68	full	full	ADJ
ftr-404	457	69	expg	expg	NOUN
ftr-404	457	70	200,000	200,000	NUM
ftr-404	457	71	100,000	100,000	NUM
ftr-404	457	72	100,000	100,000	NUM
ftr-404	457	73	100,000	100,000	NUM
ftr-404	457	74	40,000	40,000	NUM
ftr-404	457	75	60,000	60,000	NUM
ftr-404	457	76	60,000	60,000	NUM
ftr-404	457	77	table	table	NOUN
ftr-404	457	78	2	2	NUM
ftr-404	457	79	shows	show	NOUN
ftr-404	457	80	,	,	PUNCT
ftr-404	457	81	the	the	DET
ftr-404	457	82	amount	amount	NOUN
ftr-404	457	83	of	of	ADP
ftr-404	457	84	post	post	ADJ
ftr-404	457	85	-	-	ADJ
ftr-404	457	86	investment	investment	ADJ
ftr-404	457	87	tax	tax	NOUN
ftr-404	457	88	capital	capital	NOUN
ftr-404	457	89	that	that	PRON
ftr-404	457	90	can	can	AUX
ftr-404	457	91	be	be	AUX
ftr-404	457	92	formed	form	VERB
ftr-404	457	93	in	in	ADP
ftr-404	457	94	a	a	DET
ftr-404	457	95	rbit	rbit	NOUN
ftr-404	457	96	base	base	NOUN
ftr-404	457	97	in	in	ADP
ftr-404	457	98	the	the	DET
ftr-404	457	99	year	year	NOUN
ftr-404	457	100	a	a	DET
ftr-404	457	101	fixed	fix	VERB
ftr-404	457	102	amount	amount	NOUN
ftr-404	457	103	of	of	ADP
ftr-404	457	104	earnings	earning	NOUN
ftr-404	457	105	is	be	AUX
ftr-404	457	106	invested	invest	VERB
ftr-404	457	107	also	also	ADV
ftr-404	457	108	depends	depend	VERB
ftr-404	457	109	directly	directly	ADV
ftr-404	457	110	on	on	ADP
ftr-404	457	111	the	the	DET
ftr-404	457	112	cost	cost	NOUN
ftr-404	457	113	recovery	recovery	NOUN
ftr-404	457	114	method	method	NOUN
ftr-404	457	115	employed	employ	VERB
ftr-404	457	116	.	.	PUNCT
ftr-404	458	1	for	for	ADP
ftr-404	458	2	a	a	DET
ftr-404	458	3	given	give	VERB
ftr-404	458	4	amount	amount	NOUN
ftr-404	458	5	of	of	ADP
ftr-404	458	6	investment	investment	NOUN
ftr-404	458	7	,	,	PUNCT
ftr-404	458	8	economic	economic	ADJ
ftr-404	458	9	cost	cost	NOUN
ftr-404	458	10	recovery	recovery	NOUN
ftr-404	458	11	produces	produce	VERB
ftr-404	458	12	the	the	DET
ftr-404	458	13	least	least	ADJ
ftr-404	458	14	post	post	ADJ
ftr-404	458	15	-	-	ADJ
ftr-404	458	16	investment	investment	ADJ
ftr-404	458	17	tax	tax	NOUN
ftr-404	458	18	capital	capital	NOUN
ftr-404	458	19	(	(	PUNCT
ftr-404	458	20	e.g.	e.g.	ADV
ftr-404	458	21	,	,	PUNCT
ftr-404	458	22	$	$	SYM
ftr-404	458	23	20,000	20,000	NUM
ftr-404	458	24	in	in	ADP
ftr-404	458	25	table	table	NOUN
ftr-404	458	26	2	2	NUM
ftr-404	458	27	)	)	PUNCT
ftr-404	458	28	,	,	PUNCT
ftr-404	458	29	and	and	CCONJ
ftr-404	458	30	expensing	expensing	NOUN
ftr-404	458	31	produces	produce	VERB
ftr-404	458	32	the	the	DET
ftr-404	458	33	most	most	ADV
ftr-404	458	34	(	(	PUNCT
ftr-404	458	35	e.g.	e.g.	ADJ
ftr-404	458	36	,	,	PUNCT
ftr-404	458	37	$	$	SYM
ftr-404	458	38	60,000	60,000	NUM
ftr-404	458	39	in	in	ADP
ftr-404	458	40	table	table	NOUN
ftr-404	458	41	2	2	NUM
ftr-404	458	42	)	)	PUNCT
ftr-404	458	43	.	.	PUNCT
ftr-404	459	1	these	these	DET
ftr-404	459	2	results	result	NOUN
ftr-404	459	3	stem	stem	VERB
ftr-404	459	4	from	from	ADP
ftr-404	459	5	the	the	DET
ftr-404	459	6	fact	fact	NOUN
ftr-404	459	7	that	that	SCONJ
ftr-404	459	8	economic	economic	ADJ
ftr-404	459	9	cost	cost	NOUN
ftr-404	459	10	recovery	recovery	NOUN
ftr-404	459	11	produces	produce	VERB
ftr-404	459	12	no	no	DET
ftr-404	459	13	loss	loss	NOUN
ftr-404	459	14	offset	offset	VERB
ftr-404	459	15	in	in	ADP
ftr-404	459	16	the	the	DET
ftr-404	459	17	year	year	NOUN
ftr-404	459	18	earnings	earning	NOUN
ftr-404	459	19	are	be	AUX
ftr-404	459	20	invested	invest	VERB
ftr-404	459	21	,	,	PUNCT
ftr-404	459	22	while	while	SCONJ
ftr-404	459	23	full	full	ADJ
ftr-404	459	24	expensing	expensing	NOUN
ftr-404	459	25	produces	produce	VERB
ftr-404	459	26	a	a	DET
ftr-404	459	27	loss	loss	NOUN
ftr-404	459	28	-	-	PUNCT
ftr-404	459	29	offset	offset	NOUN
ftr-404	459	30	equal	equal	ADJ
ftr-404	459	31	to	to	ADP
ftr-404	459	32	the	the	DET
ftr-404	459	33	entire	entire	ADJ
ftr-404	459	34	amount	amount	NOUN
ftr-404	459	35	invested	invest	VERB
ftr-404	459	36	.	.	PUNCT
ftr-404	460	1	partial	partial	ADJ
ftr-404	460	2	expensing	expensing	NOUN
ftr-404	460	3	creates	create	VERB
ftr-404	460	4	a	a	DET
ftr-404	460	5	loss	loss	NOUN
ftr-404	460	6	offset	offset	NOUN
ftr-404	460	7	that	that	PRON
ftr-404	460	8	falls	fall	VERB
ftr-404	460	9	in	in	ADP
ftr-404	460	10	between	between	ADP
ftr-404	460	11	the	the	DET
ftr-404	460	12	extremes	extreme	NOUN
ftr-404	460	13	of	of	ADP
ftr-404	460	14	economic	economic	ADJ
ftr-404	460	15	cost	cost	NOUN
ftr-404	460	16	recovery	recovery	NOUN
ftr-404	460	17	and	and	CCONJ
ftr-404	460	18	full	full	ADJ
ftr-404	460	19	expensing	expense	VERB
ftr-404	460	20	(	(	PUNCT
ftr-404	460	21	$	$	SYM
ftr-404	460	22	50,000	50,000	NUM
ftr-404	460	23	)	)	PUNCT
ftr-404	460	24	,	,	PUNCT
ftr-404	460	25	and	and	CCONJ
ftr-404	460	26	thus	thus	ADV
ftr-404	460	27	allows	allow	VERB
ftr-404	460	28	the	the	DET
ftr-404	460	29	formation	formation	NOUN
ftr-404	460	30	of	of	ADP
ftr-404	460	31	an	an	DET
ftr-404	460	32	amount	amount	NOUN
ftr-404	460	33	of	of	ADP
ftr-404	460	34	tax	tax	NOUN
ftr-404	460	35	capital	capital	NOUN
ftr-404	460	36	that	that	PRON
ftr-404	460	37	falls	fall	VERB
ftr-404	460	38	in	in	ADP
ftr-404	460	39	between	between	ADP
ftr-404	460	40	the	the	DET
ftr-404	460	41	amounts	amount	NOUN
ftr-404	460	42	created	create	VERB
ftr-404	460	43	by	by	ADP
ftr-404	460	44	those	those	DET
ftr-404	460	45	recovery	recovery	NOUN
ftr-404	460	46	methods	method	NOUN
ftr-404	460	47	as	as	ADP
ftr-404	460	48	well.(e.g	well.(e.g	PROPN
ftr-404	460	49	.	.	PROPN
ftr-404	460	50	,	,	PUNCT
ftr-404	460	51	$	$	SYM
ftr-404	460	52	40,000	40,000	NUM
ftr-404	460	53	)	)	PUNCT
ftr-404	460	54	.	.	PUNCT
ftr-404	461	1	overall	overall	ADV
ftr-404	461	2	,	,	PUNCT
ftr-404	461	3	there	there	PRON
ftr-404	461	4	is	be	VERB
ftr-404	461	5	a	a	DET
ftr-404	461	6	direct	direct	ADJ
ftr-404	461	7	relationship	relationship	NOUN
ftr-404	461	8	between	between	ADP
ftr-404	461	9	the	the	DET
ftr-404	461	10	amount	amount	NOUN
ftr-404	461	11	of	of	ADP
ftr-404	461	12	loss	loss	NOUN
ftr-404	461	13	offset	offset	NOUN
ftr-404	461	14	produced	produce	VERB
ftr-404	461	15	by	by	ADP
ftr-404	461	16	a	a	DET
ftr-404	461	17	given	give	VERB
ftr-404	461	18	cost	cost	NOUN
ftr-404	461	19	recovery	recovery	NOUN
ftr-404	461	20	method	method	NOUN
ftr-404	461	21	and	and	CCONJ
ftr-404	461	22	post	post	ADJ
ftr-404	461	23	-	-	ADJ
ftr-404	461	24	investment	investment	ADJ
ftr-404	461	25	tax	tax	NOUN
ftr-404	461	26	capital	capital	NOUN
ftr-404	461	27	formation	formation	NOUN
ftr-404	461	28	:	:	PUNCT
ftr-404	461	29	the	the	PRON
ftr-404	461	30	greater	great	ADJ
ftr-404	461	31	the	the	DET
ftr-404	461	32	loss	loss	NOUN
ftr-404	461	33	offset	offset	VERB
ftr-404	461	34	a	a	DET
ftr-404	461	35	cost	cost	NOUN
ftr-404	461	36	recovery	recovery	NOUN
ftr-404	461	37	method	method	NOUN
ftr-404	461	38	produces	produce	VERB
ftr-404	461	39	,	,	PUNCT
ftr-404	461	40	the	the	DET
ftr-404	461	41	more	more	ADJ
ftr-404	461	42	tax	tax	NOUN
ftr-404	461	43	capital	capital	NOUN
ftr-404	461	44	that	that	PRON
ftr-404	461	45	cost	cost	VERB
ftr-404	461	46	recovery	recovery	NOUN
ftr-404	461	47	method	method	NOUN
ftr-404	461	48	causes	cause	VERB
ftr-404	461	49	to	to	PART
ftr-404	461	50	be	be	AUX
ftr-404	461	51	formed	form	VERB
ftr-404	461	52	,	,	PUNCT
ftr-404	461	53	after	after	ADP
ftr-404	461	54	tax	tax	NOUN
ftr-404	461	55	,	,	PUNCT
ftr-404	461	56	relative	relative	ADJ
ftr-404	461	57	to	to	ADP
ftr-404	461	58	other	other	ADJ
ftr-404	461	59	cost	cost	NOUN
ftr-404	461	60	recovery	recovery	NOUN
ftr-404	461	61	methods	method	NOUN
ftr-404	461	62	.	.	PUNCT
ftr-404	462	1	this	this	DET
ftr-404	462	2	increase	increase	NOUN
ftr-404	462	3	in	in	ADP
ftr-404	462	4	post	post	ADJ
ftr-404	462	5	-	-	ADJ
ftr-404	462	6	investment	investment	ADJ
ftr-404	462	7	tax	tax	NOUN
ftr-404	462	8	capital	capital	NOUN
ftr-404	462	9	formation	formation	NOUN
ftr-404	462	10	is	be	AUX
ftr-404	462	11	shown	show	VERB
ftr-404	462	12	by	by	ADP
ftr-404	462	13	the	the	DET
ftr-404	462	14	increased	increase	VERB
ftr-404	462	15	after	after	ADP
ftr-404	462	16	-	-	PUNCT
ftr-404	462	17	tax	tax	NOUN
ftr-404	462	18	cash	cash	NOUN
ftr-404	462	19	flow	flow	NOUN
ftr-404	462	20	and	and	CCONJ
ftr-404	462	21	the	the	DET
ftr-404	462	22	corresponding	corresponding	ADJ
ftr-404	462	23	decrease	decrease	NOUN
ftr-404	462	24	in	in	ADP
ftr-404	462	25	tax	tax	NOUN
ftr-404	462	26	paid	pay	VERB
ftr-404	462	27	in	in	ADP
ftr-404	462	28	table	table	NOUN
ftr-404	462	29	2	2	NUM
ftr-404	462	30	.	.	NUM
ftr-404	462	31	236	236	NUM
ftr-404	462	32	florida	florida	PROPN
ftr-404	462	33	tax	tax	NOUN
ftr-404	462	34	review	review	NOUN
ftr-404	462	35	[	[	X
ftr-404	462	36	vol.7:4	vol.7:4	NOUN
ftr-404	462	37	60	60	NUM
ftr-404	462	38	.	.	PUNCT
ftr-404	463	1	while	while	SCONJ
ftr-404	463	2	unlimited	unlimited	ADJ
ftr-404	463	3	full	full	ADJ
ftr-404	463	4	expensing	expensing	NOUN
ftr-404	463	5	is	be	AUX
ftr-404	463	6	rarely	rarely	ADV
ftr-404	463	7	proposed	propose	VERB
ftr-404	463	8	in	in	ADP
ftr-404	463	9	congress	congress	PROPN
ftr-404	463	10	,	,	PUNCT
ftr-404	463	11	a	a	DET
ftr-404	463	12	history	history	NOUN
ftr-404	463	13	of	of	ADP
ftr-404	463	14	proposed	propose	VERB
ftr-404	463	15	legislation	legislation	NOUN
ftr-404	463	16	shows	show	VERB
ftr-404	463	17	assorted	assorted	ADJ
ftr-404	463	18	attempts	attempt	NOUN
ftr-404	463	19	to	to	PART
ftr-404	463	20	increase	increase	VERB
ftr-404	463	21	the	the	DET
ftr-404	463	22	taxpayer	taxpayer	NOUN
ftr-404	463	23	’s	’s	PART
ftr-404	463	24	ability	ability	NOUN
ftr-404	463	25	to	to	PART
ftr-404	463	26	more	more	ADV
ftr-404	463	27	fully	fully	ADV
ftr-404	463	28	expense	expense	NOUN
ftr-404	463	29	equipment	equipment	NOUN
ftr-404	463	30	,	,	PUNCT
ftr-404	463	31	particularly	particularly	ADV
ftr-404	463	32	in	in	ADP
ftr-404	463	33	the	the	DET
ftr-404	463	34	realms	realm	NOUN
ftr-404	463	35	of	of	ADP
ftr-404	463	36	small	small	ADJ
ftr-404	463	37	business	business	NOUN
ftr-404	463	38	and	and	CCONJ
ftr-404	463	39	agriculture	agriculture	NOUN
ftr-404	463	40	.	.	PUNCT
ftr-404	464	1	e.g.	e.g.	ADV
ftr-404	464	2	,	,	PUNCT
ftr-404	464	3	h.r	h.r	PROPN
ftr-404	464	4	.	.	PROPN
ftr-404	464	5	2264	2264	NUM
ftr-404	464	6	,	,	PUNCT
ftr-404	464	7	103rd	103rd	PROPN
ftr-404	464	8	cong	cong	NOUN
ftr-404	464	9	.	.	PUNCT
ftr-404	465	1	(	(	PUNCT
ftr-404	465	2	1993	1993	NUM
ftr-404	465	3	)	)	PUNCT
ftr-404	465	4	(	(	PUNCT
ftr-404	465	5	originally	originally	ADV
ftr-404	465	6	proposing	propose	VERB
ftr-404	465	7	to	to	PART
ftr-404	465	8	increase	increase	VERB
ftr-404	465	9	the	the	DET
ftr-404	465	10	limitation	limitation	NOUN
ftr-404	465	11	on	on	ADP
ftr-404	465	12	expensing	expense	VERB
ftr-404	465	13	certain	certain	ADJ
ftr-404	465	14	depreciable	depreciable	ADJ
ftr-404	465	15	business	business	NOUN
ftr-404	465	16	assets	asset	NOUN
ftr-404	465	17	for	for	ADP
ftr-404	465	18	small	small	ADJ
ftr-404	465	19	businesses	business	NOUN
ftr-404	465	20	,	,	PUNCT
ftr-404	465	21	but	but	CCONJ
ftr-404	465	22	enacted	enact	VERB
ftr-404	465	23	with	with	ADP
ftr-404	465	24	an	an	DET
ftr-404	465	25	increase	increase	NOUN
ftr-404	465	26	in	in	ADP
ftr-404	465	27	the	the	DET
ftr-404	465	28	limitation	limitation	NOUN
ftr-404	465	29	only	only	ADV
ftr-404	465	30	for	for	ADP
ftr-404	465	31	enterprise	enterprise	NOUN
ftr-404	465	32	zone	zone	NOUN
ftr-404	465	33	business	business	NOUN
ftr-404	465	34	)	)	PUNCT
ftr-404	465	35	;	;	PUNCT
ftr-404	465	36	h.r	h.r	PROPN
ftr-404	465	37	.	.	PROPN
ftr-404	465	38	3824	3824	NUM
ftr-404	465	39	,	,	PUNCT
ftr-404	465	40	102nd	102nd	PROPN
ftr-404	465	41	cong	cong	PROPN
ftr-404	465	42	.	.	PUNCT
ftr-404	466	1	(	(	PUNCT
ftr-404	466	2	1991	1991	NUM
ftr-404	466	3	)	)	PUNCT
ftr-404	466	4	(	(	PUNCT
ftr-404	466	5	“	"	PUNCT
ftr-404	466	6	allow[ing	allow[e	VERB
ftr-404	466	7	]	]	PUNCT
ftr-404	466	8	a	a	DET
ftr-404	466	9	business	business	NOUN
ftr-404	466	10	expense	expense	NOUN
ftr-404	466	11	deduction	deduction	NOUN
ftr-404	466	12	for	for	ADP
ftr-404	466	13	up	up	ADP
ftr-404	466	14	to	to	PART
ftr-404	466	15	$	$	SYM
ftr-404	466	16	250,000	250,000	NUM
ftr-404	466	17	(	(	PUNCT
ftr-404	466	18	[	[	X
ftr-404	466	19	then	then	ADV
ftr-404	466	20	only	only	ADV
ftr-404	466	21	]	]	PUNCT
ftr-404	466	22	$	$	SYM
ftr-404	466	23	10,000	10,000	NUM
ftr-404	466	24	)	)	PUNCT
ftr-404	466	25	of	of	ADP
ftr-404	466	26	depreciable	depreciable	ADJ
ftr-404	466	27	business	business	NOUN
ftr-404	466	28	assets	asset	NOUN
ftr-404	466	29	if	if	SCONJ
ftr-404	466	30	property	property	NOUN
ftr-404	466	31	is	be	AUX
ftr-404	466	32	used	use	VERB
ftr-404	466	33	as	as	ADP
ftr-404	466	34	an	an	DET
ftr-404	466	35	integral	integral	ADJ
ftr-404	466	36	part	part	NOUN
ftr-404	466	37	of	of	ADP
ftr-404	466	38	manufacturing	manufacturing	NOUN
ftr-404	466	39	,	,	PUNCT
ftr-404	466	40	production	production	NOUN
ftr-404	466	41	,	,	PUNCT
ftr-404	466	42	or	or	CCONJ
ftr-404	466	43	extraction	extraction	NOUN
ftr-404	466	44	”	"	PUNCT
ftr-404	466	45	)	)	PUNCT
ftr-404	466	46	;	;	PUNCT
ftr-404	467	1	h.r	h.r	PROPN
ftr-404	467	2	.	.	PROPN
ftr-404	467	3	5493	5493	NUM
ftr-404	467	4	,	,	PUNCT
ftr-404	467	5	101st	101st	PROPN
ftr-404	467	6	cong	cong	NOUN
ftr-404	467	7	.	.	PUNCT
ftr-404	468	1	(	(	PUNCT
ftr-404	468	2	1990	1990	NUM
ftr-404	468	3	)	)	PUNCT
ftr-404	468	4	(	(	PUNCT
ftr-404	468	5	“	"	PUNCT
ftr-404	468	6	amend[ing	amend[e	VERB
ftr-404	468	7	]	]	PUNCT
ftr-404	468	8	the	the	DET
ftr-404	468	9	internal	internal	PROPN
ftr-404	468	10	revenue	revenue	NOUN
ftr-404	468	11	code	code	NOUN
ftr-404	468	12	of	of	ADP
ftr-404	468	13	1986	1986	NUM
ftr-404	468	14	to	to	PART
ftr-404	468	15	allow	allow	VERB
ftr-404	468	16	smalland	smalland	NOUN
ftr-404	468	17	medium	medium	ADJ
ftr-404	468	18	-	-	PUNCT
ftr-404	468	19	sized	sized	ADJ
ftr-404	468	20	manufacturers	manufacturer	NOUN
ftr-404	468	21	to	to	PART
ftr-404	468	22	expense	expense	VERB
ftr-404	468	23	certain	certain	ADJ
ftr-404	468	24	acquisitions	acquisition	NOUN
ftr-404	468	25	of	of	ADP
ftr-404	468	26	productive	productive	ADJ
ftr-404	468	27	equipment	equipment	NOUN
ftr-404	468	28	”	"	PUNCT
ftr-404	468	29	)	)	PUNCT
ftr-404	468	30	;	;	PUNCT
ftr-404	468	31	s.	s.	PROPN
ftr-404	468	32	3042	3042	NUM
ftr-404	468	33	,	,	PUNCT
ftr-404	468	34	98th	98th	ADJ
ftr-404	468	35	cong	cong	NOUN
ftr-404	468	36	.	.	PUNCT
ftr-404	469	1	(	(	PUNCT
ftr-404	469	2	1984	1984	NUM
ftr-404	469	3	)	)	PUNCT
ftr-404	469	4	(	(	PUNCT
ftr-404	469	5	“	"	PUNCT
ftr-404	469	6	permit[ting	permit[te	VERB
ftr-404	469	7	]	]	X
ftr-404	469	8	the	the	DET
ftr-404	469	9	taxpayer	taxpayer	NOUN
ftr-404	469	10	to	to	PART
ftr-404	469	11	take	take	VERB
ftr-404	469	12	a	a	DET
ftr-404	469	13	deduction	deduction	NOUN
ftr-404	469	14	with	with	ADP
ftr-404	469	15	respect	respect	NOUN
ftr-404	469	16	to	to	PART
ftr-404	469	17	expensemethod	expensemethod	VERB
ftr-404	469	18	property	property	NOUN
ftr-404	469	19	in	in	ADP
ftr-404	469	20	the	the	DET
ftr-404	469	21	year	year	NOUN
ftr-404	469	22	it	it	PRON
ftr-404	469	23	is	be	AUX
ftr-404	469	24	placed	place	VERB
ftr-404	469	25	in	in	ADP
ftr-404	469	26	service	service	NOUN
ftr-404	469	27	equal	equal	ADJ
ftr-404	469	28	to	to	ADP
ftr-404	469	29	the	the	DET
ftr-404	469	30	basis	basis	NOUN
ftr-404	469	31	of	of	ADP
ftr-404	469	32	such	such	ADJ
ftr-404	469	33	property	property	NOUN
ftr-404	469	34	”	"	PUNCT
ftr-404	469	35	)	)	PUNCT
ftr-404	469	36	;	;	PUNCT
ftr-404	469	37	h.r	h.r	PROPN
ftr-404	469	38	3443	3443	NUM
ftr-404	469	39	,	,	PUNCT
ftr-404	469	40	97th	97th	NUM
ftr-404	469	41	cong	cong	NOUN
ftr-404	469	42	.	.	PUNCT
ftr-404	470	1	(	(	PUNCT
ftr-404	470	2	1981	1981	NUM
ftr-404	470	3	)	)	PUNCT
ftr-404	470	4	(	(	PUNCT
ftr-404	470	5	proposing	propose	VERB
ftr-404	470	6	an	an	DET
ftr-404	470	7	amendment	amendment	NOUN
ftr-404	470	8	to	to	ADP
ftr-404	470	9	the	the	DET
ftr-404	470	10	internal	internal	ADJ
ftr-404	470	11	revenue	revenue	NOUN
ftr-404	470	12	code	code	NOUN
ftr-404	470	13	of	of	ADP
ftr-404	470	14	1954	1954	NUM
ftr-404	470	15	,	,	PUNCT
ftr-404	470	16	“	"	PUNCT
ftr-404	470	17	provid[ing	provid[e	VERB
ftr-404	470	18	]	]	PUNCT
ftr-404	470	19	a	a	DET
ftr-404	470	20	capital	capital	NOUN
ftr-404	470	21	cost	cost	NOUN
ftr-404	470	22	recovery	recovery	NOUN
ftr-404	470	23	method	method	NOUN
ftr-404	470	24	which	which	PRON
ftr-404	470	25	combines	combine	VERB
ftr-404	470	26	the	the	DET
ftr-404	470	27	investment	investment	NOUN
ftr-404	470	28	credit	credit	NOUN
ftr-404	470	29	with	with	ADP
ftr-404	470	30	the	the	DET
ftr-404	470	31	depreciation	depreciation	NOUN
ftr-404	470	32	deduction	deduction	NOUN
ftr-404	470	33	in	in	ADP
ftr-404	470	34	a	a	DET
ftr-404	470	35	first	first	ADJ
ftr-404	470	36	-	-	PUNCT
ftr-404	470	37	year	year	NOUN
ftr-404	470	38	allowance	allowance	NOUN
ftr-404	470	39	”	"	PUNCT
ftr-404	470	40	)	)	PUNCT
ftr-404	470	41	.	.	PUNCT
ftr-404	471	1	61	61	NUM
ftr-404	471	2	.	.	PUNCT
ftr-404	472	1	in	in	ADP
ftr-404	472	2	1996	1996	NUM
ftr-404	472	3	congress	congress	PROPN
ftr-404	472	4	passed	pass	VERB
ftr-404	472	5	the	the	DET
ftr-404	472	6	small	small	ADJ
ftr-404	472	7	business	business	NOUN
ftr-404	472	8	job	job	NOUN
ftr-404	472	9	protection	protection	PROPN
ftr-404	472	10	act	act	PROPN
ftr-404	472	11	,	,	PUNCT
ftr-404	472	12	pub	pub	NOUN
ftr-404	472	13	.	.	PUNCT
ftr-404	473	1	l.	l.	PROPN
ftr-404	473	2	no	no	INTJ
ftr-404	473	3	.	.	PROPN
ftr-404	474	1	104	104	NUM
ftr-404	474	2	-	-	SYM
ftr-404	474	3	188	188	NUM
ftr-404	474	4	,	,	PUNCT
ftr-404	474	5	110	110	NUM
ftr-404	474	6	stat	stat	NOUN
ftr-404	474	7	.	.	PUNCT
ftr-404	475	1	1755	1755	NUM
ftr-404	475	2	,	,	PUNCT
ftr-404	475	3	that	that	PRON
ftr-404	475	4	which	which	PRON
ftr-404	475	5	raised	raise	VERB
ftr-404	475	6	the	the	DET
ftr-404	475	7	dollar	dollar	NOUN
ftr-404	475	8	limitation	limitation	NOUN
ftr-404	475	9	on	on	ADP
ftr-404	475	10	expensing	expense	VERB
ftr-404	475	11	to	to	ADP
ftr-404	475	12	$	$	SYM
ftr-404	475	13	25,000	25,000	NUM
ftr-404	475	14	from	from	ADP
ftr-404	475	15	$	$	SYM
ftr-404	475	16	17,500	17,500	NUM
ftr-404	475	17	and	and	CCONJ
ftr-404	475	18	provided	provide	VERB
ftr-404	475	19	a	a	DET
ftr-404	475	20	year	year	NOUN
ftr-404	475	21	-	-	PUNCT
ftr-404	475	22	by	by	ADP
ftr-404	475	23	-	-	PUNCT
ftr-404	475	24	year	year	NOUN
ftr-404	475	25	increase	increase	NOUN
ftr-404	475	26	through	through	ADP
ftr-404	475	27	2003	2003	NUM
ftr-404	475	28	to	to	PART
ftr-404	475	29	facilitate	facilitate	VERB
ftr-404	475	30	its	its	PRON
ftr-404	475	31	implementation	implementation	NOUN
ftr-404	475	32	.	.	PUNCT
ftr-404	476	1	h.r	h.r	PROPN
ftr-404	476	2	.	.	PROPN
ftr-404	476	3	3448	3448	NUM
ftr-404	476	4	,	,	PUNCT
ftr-404	476	5	104th	104th	PROPN
ftr-404	476	6	cong	cong	NOUN
ftr-404	476	7	.	.	PUNCT
ftr-404	477	1	(	(	PUNCT
ftr-404	477	2	1996	1996	NUM
ftr-404	477	3	)	)	PUNCT
ftr-404	477	4	.	.	PUNCT
ftr-404	478	1	in	in	ADP
ftr-404	478	2	2002	2002	NUM
ftr-404	478	3	,	,	PUNCT
ftr-404	478	4	congress	congress	PROPN
ftr-404	478	5	passed	pass	VERB
ftr-404	478	6	the	the	DET
ftr-404	478	7	job	job	NOUN
ftr-404	478	8	creation	creation	NOUN
ftr-404	478	9	and	and	CCONJ
ftr-404	478	10	worker	worker	NOUN
ftr-404	478	11	assistance	assistance	NOUN
ftr-404	478	12	act	act	NOUN
ftr-404	478	13	of	of	ADP
ftr-404	478	14	2002	2002	NUM
ftr-404	478	15	,	,	PUNCT
ftr-404	478	16	pub	pub	NOUN
ftr-404	478	17	.	.	PUNCT
ftr-404	479	1	l.	l.	PROPN
ftr-404	479	2	no	no	INTJ
ftr-404	479	3	.	.	PUNCT
ftr-404	480	1	107	107	NUM
ftr-404	480	2	-	-	SYM
ftr-404	480	3	147	147	NUM
ftr-404	480	4	,	,	PUNCT
ftr-404	480	5	116	116	NUM
ftr-404	480	6	stat	stat	NOUN
ftr-404	480	7	.	.	PUNCT
ftr-404	481	1	21	21	NUM
ftr-404	481	2	(	(	PUNCT
ftr-404	481	3	2002	2002	NUM
ftr-404	481	4	)	)	PUNCT
ftr-404	482	1	,	,	PUNCT
ftr-404	482	2	act	act	VERB
ftr-404	482	3	§	§	PROPN
ftr-404	482	4	101(a	101(a	PROPN
ftr-404	482	5	)	)	PUNCT
ftr-404	482	6	(	(	PUNCT
ftr-404	482	7	adding	add	VERB
ftr-404	482	8	irc	irc	ADV
ftr-404	482	9	§	§	PROPN
ftr-404	482	10	168(k	168(k	PROPN
ftr-404	482	11	)	)	PUNCT
ftr-404	482	12	)	)	PUNCT
ftr-404	482	13	.	.	PUNCT
ftr-404	483	1	this	this	DET
ftr-404	483	2	act	act	NOUN
ftr-404	483	3	provided	provide	VERB
ftr-404	483	4	certain	certain	ADJ
ftr-404	483	5	taxpayers	taxpayer	NOUN
ftr-404	483	6	with	with	ADP
ftr-404	483	7	a	a	DET
ftr-404	483	8	first	first	ADJ
ftr-404	483	9	-	-	PUNCT
ftr-404	483	10	year	year	NOUN
ftr-404	483	11	“	"	PUNCT
ftr-404	483	12	bonus	bonus	NOUN
ftr-404	483	13	depreciation	depreciation	NOUN
ftr-404	483	14	”	"	PUNCT
ftr-404	483	15	deduction	deduction	NOUN
ftr-404	483	16	equal	equal	ADJ
ftr-404	483	17	to	to	ADP
ftr-404	483	18	30	30	NUM
ftr-404	483	19	%	%	NOUN
ftr-404	483	20	of	of	ADP
ftr-404	483	21	the	the	DET
ftr-404	483	22	cost	cost	NOUN
ftr-404	483	23	of	of	ADP
ftr-404	483	24	equipment	equipment	NOUN
ftr-404	483	25	placed	place	VERB
ftr-404	483	26	in	in	ADP
ftr-404	483	27	service	service	NOUN
ftr-404	483	28	after	after	ADP
ftr-404	483	29	september	september	PROPN
ftr-404	483	30	11	11	NUM
ftr-404	483	31	,	,	PUNCT
ftr-404	483	32	2001	2001	NUM
ftr-404	483	33	.	.	PUNCT
ftr-404	484	1	i	i	PRON
ftr-404	484	2	d.	d.	PROPN
ftr-404	484	3	finally	finally	ADV
ftr-404	484	4	,	,	PUNCT
ftr-404	484	5	in	in	ADP
ftr-404	484	6	2003	2003	NUM
ftr-404	484	7	,	,	PUNCT
ftr-404	484	8	congress	congress	PROPN
ftr-404	484	9	passed	pass	VERB
ftr-404	484	10	the	the	DET
ftr-404	484	11	jobs	job	NOUN
ftr-404	484	12	and	and	CCONJ
ftr-404	484	13	growth	growth	NOUN
ftr-404	484	14	tax	tax	NOUN
ftr-404	484	15	relief	relief	NOUN
ftr-404	484	16	reconciliation	reconciliation	NOUN
ftr-404	484	17	act	act	NOUN
ftr-404	484	18	of	of	ADP
ftr-404	484	19	2003	2003	NUM
ftr-404	484	20	pub	pub	NOUN
ftr-404	484	21	.	.	PUNCT
ftr-404	485	1	l.	l.	PROPN
ftr-404	485	2	no	no	INTJ
ftr-404	485	3	.	.	PROPN
ftr-404	486	1	108	108	NUM
ftr-404	486	2	-	-	SYM
ftr-404	486	3	27	27	NUM
ftr-404	486	4	,	,	PUNCT
ftr-404	486	5	(	(	PUNCT
ftr-404	486	6	2003	2003	NUM
ftr-404	486	7	)	)	PUNCT
ftr-404	486	8	,	,	PUNCT
ftr-404	486	9	117	117	NUM
ftr-404	486	10	stat	stat	NOUN
ftr-404	486	11	.	.	PUNCT
ftr-404	487	1	752	752	NUM
ftr-404	487	2	.	.	PUNCT
ftr-404	488	1	act	act	PROPN
ftr-404	488	2	§	§	PROPN
ftr-404	488	3	201	201	NUM
ftr-404	488	4	increased	increase	VERB
ftr-404	488	5	the	the	DET
ftr-404	488	6	amount	amount	NOUN
ftr-404	488	7	of	of	ADP
ftr-404	488	8	“	"	PUNCT
ftr-404	488	9	bonus	bonus	NOUN
ftr-404	488	10	depreciation	depreciation	NOUN
ftr-404	488	11	”	"	PUNCT
ftr-404	488	12	to	to	ADP
ftr-404	488	13	50	50	NUM
ftr-404	488	14	%	%	NOUN
ftr-404	488	15	of	of	ADP
ftr-404	488	16	the	the	DET
ftr-404	488	17	cost	cost	NOUN
ftr-404	488	18	of	of	ADP
ftr-404	488	19	equipment	equipment	NOUN
ftr-404	488	20	iv	iv	NOUN
ftr-404	488	21	.	.	PUNCT
ftr-404	488	22	structural	structural	ADJ
ftr-404	488	23	capital	capital	NOUN
ftr-404	488	24	creation	creation	NOUN
ftr-404	488	25	,	,	PUNCT
ftr-404	488	26	formation	formation	NOUN
ftr-404	488	27	and	and	CCONJ
ftr-404	488	28	recovery	recovery	NOUN
ftr-404	488	29	issues	issue	NOUN
ftr-404	488	30	created	create	VERB
ftr-404	488	31	by	by	ADP
ftr-404	488	32	current	current	ADJ
ftr-404	488	33	equipment	equipment	NOUN
ftr-404	488	34	expensing	expense	VERB
ftr-404	488	35	schemes	scheme	NOUN
ftr-404	488	36	under	under	ADP
ftr-404	488	37	current	current	ADJ
ftr-404	488	38	(	(	PUNCT
ftr-404	488	39	and/or	and/or	CCONJ
ftr-404	488	40	recent	recent	ADJ
ftr-404	488	41	)	)	PUNCT
ftr-404	488	42	equipment	equipment	NOUN
ftr-404	488	43	expensing	expense	VERB
ftr-404	488	44	provisions	provision	NOUN
ftr-404	488	45	,	,	PUNCT
ftr-404	488	46	the	the	DET
ftr-404	488	47	amount	amount	NOUN
ftr-404	488	48	of	of	ADP
ftr-404	488	49	a	a	DET
ftr-404	488	50	taxpayer	taxpayer	NOUN
ftr-404	488	51	’s	’s	PART
ftr-404	488	52	expensing	expense	VERB
ftr-404	488	53	deduction	deduction	NOUN
ftr-404	488	54	bears	bear	VERB
ftr-404	488	55	no	no	DET
ftr-404	488	56	necessary	necessary	ADJ
ftr-404	488	57	relationship	relationship	NOUN
ftr-404	488	58	to	to	ADP
ftr-404	488	59	the	the	DET
ftr-404	488	60	amount	amount	NOUN
ftr-404	488	61	of	of	ADP
ftr-404	488	62	tax	tax	NOUN
ftr-404	488	63	capital	capital	NOUN
ftr-404	488	64	created	create	VERB
ftr-404	488	65	and	and	CCONJ
ftr-404	488	66	actually	actually	ADV
ftr-404	488	67	invested	invest	VERB
ftr-404	488	68	in	in	ADP
ftr-404	488	69	expensed	expense	VERB
ftr-404	488	70	equipment	equipment	NOUN
ftr-404	488	71	by	by	ADP
ftr-404	488	72	the	the	DET
ftr-404	488	73	taxpayer	taxpayer	NOUN
ftr-404	488	74	.	.	PUNCT
ftr-404	489	1	this	this	PRON
ftr-404	489	2	frequently	frequently	ADV
ftr-404	489	3	creates	create	VERB
ftr-404	489	4	one	one	NUM
ftr-404	489	5	of	of	ADP
ftr-404	489	6	two	two	NUM
ftr-404	489	7	tax	tax	NOUN
ftr-404	489	8	base	base	NOUN
ftr-404	489	9	structural	structural	ADJ
ftr-404	489	10	problems	problem	NOUN
ftr-404	489	11	depending	depend	VERB
ftr-404	489	12	upon	upon	SCONJ
ftr-404	489	13	the	the	DET
ftr-404	489	14	specific	specific	ADJ
ftr-404	489	15	characteristics	characteristic	NOUN
ftr-404	489	16	of	of	ADP
ftr-404	489	17	a	a	DET
ftr-404	489	18	given	give	VERB
ftr-404	489	19	equipment	equipment	NOUN
ftr-404	489	20	purchase	purchase	NOUN
ftr-404	489	21	:	:	PUNCT
ftr-404	489	22	1	1	X
ftr-404	489	23	)	)	PUNCT
ftr-404	489	24	the	the	DET
ftr-404	489	25	ability	ability	NOUN
ftr-404	489	26	to	to	PART
ftr-404	489	27	recover	recover	VERB
ftr-404	489	28	pre	pre	ADJ
ftr-404	489	29	-	-	ADJ
ftr-404	489	30	tax	tax	ADJ
ftr-404	489	31	earnings	earning	NOUN
ftr-404	489	32	tax	tax	NOUN
ftr-404	489	33	-	-	PUNCT
ftr-404	489	34	free	free	ADJ
ftr-404	489	35	on	on	ADP
ftr-404	489	36	one	one	NUM
ftr-404	489	37	hand	hand	NOUN
ftr-404	489	38	and	and	CCONJ
ftr-404	489	39	2	2	NUM
ftr-404	489	40	)	)	PUNCT
ftr-404	489	41	the	the	DET
ftr-404	489	42	inability	inability	NOUN
ftr-404	489	43	to	to	PART
ftr-404	489	44	recover	recover	VERB
ftr-404	489	45	invested	invest	VERB
ftr-404	489	46	tax	tax	NOUN
ftr-404	489	47	capital	capital	NOUN
ftr-404	489	48	tax	tax	NOUN
ftr-404	489	49	-	-	PUNCT
ftr-404	489	50	free	free	ADJ
ftr-404	489	51	on	on	ADP
ftr-404	489	52	the	the	DET
ftr-404	489	53	other	other	ADJ
ftr-404	489	54	.	.	PUNCT
ftr-404	490	1	an	an	DET
ftr-404	490	2	examination	examination	NOUN
ftr-404	490	3	of	of	ADP
ftr-404	490	4	the	the	DET
ftr-404	490	5	various	various	ADJ
ftr-404	490	6	forms	form	NOUN
ftr-404	490	7	of	of	ADP
ftr-404	490	8	expensing	expense	VERB
ftr-404	490	9	that	that	PRON
ftr-404	490	10	are	be	AUX
ftr-404	490	11	allowed	allow	VERB
ftr-404	490	12	under	under	ADP
ftr-404	490	13	current	current	ADJ
ftr-404	490	14	or	or	CCONJ
ftr-404	490	15	recent	recent	ADJ
ftr-404	490	16	law	law	NOUN
ftr-404	490	17	illustrates	illustrate	VERB
ftr-404	490	18	how	how	SCONJ
ftr-404	490	19	each	each	DET
ftr-404	490	20	current	current	ADJ
ftr-404	490	21	form	form	NOUN
ftr-404	490	22	of	of	ADP
ftr-404	490	23	expensing	expensing	NOUN
ftr-404	490	24	raises	raise	VERB
ftr-404	490	25	one	one	NUM
ftr-404	490	26	or	or	CCONJ
ftr-404	490	27	both	both	PRON
ftr-404	490	28	of	of	ADP
ftr-404	490	29	these	these	DET
ftr-404	490	30	issues	issue	NOUN
ftr-404	490	31	.	.	PUNCT
ftr-404	491	1	a.	a.	NOUN
ftr-404	491	2	unlimited	unlimited	PROPN
ftr-404	491	3	full	full	ADJ
ftr-404	491	4	offset	offset	NOUN
ftr-404	491	5	expensing	expense	VERB
ftr-404	491	6	unlimited	unlimited	ADJ
ftr-404	491	7	full	full	ADJ
ftr-404	491	8	offset	offset	NOUN
ftr-404	491	9	expensing	expensing	NOUN
ftr-404	491	10	is	be	AUX
ftr-404	491	11	not	not	PART
ftr-404	491	12	currently	currently	ADV
ftr-404	491	13	prescribed	prescribe	VERB
ftr-404	491	14	with	with	ADP
ftr-404	491	15	respect	respect	NOUN
ftr-404	491	16	to	to	ADP
ftr-404	491	17	equipment	equipment	NOUN
ftr-404	491	18	purchases	purchase	NOUN
ftr-404	491	19	under	under	ADP
ftr-404	491	20	the	the	DET
ftr-404	491	21	internal	internal	ADJ
ftr-404	491	22	revenue	revenue	NOUN
ftr-404	491	23	code	code	NOUN
ftr-404	491	24	.	.	PUNCT
ftr-404	492	1	however	however	ADV
ftr-404	492	2	,	,	PUNCT
ftr-404	492	3	in	in	ADP
ftr-404	492	4	recent60	recent60	NOUN
ftr-404	492	5	years	year	NOUN
ftr-404	492	6	there	there	PRON
ftr-404	492	7	has	have	AUX
ftr-404	492	8	been	be	AUX
ftr-404	492	9	growing	grow	VERB
ftr-404	492	10	support	support	NOUN
ftr-404	492	11	in	in	ADP
ftr-404	492	12	congress	congress	PROPN
ftr-404	492	13	for	for	ADP
ftr-404	492	14	increasing	increase	VERB
ftr-404	492	15	the	the	DET
ftr-404	492	16	cap	cap	NOUN
ftr-404	492	17	on	on	ADP
ftr-404	492	18	equipment	equipment	NOUN
ftr-404	492	19	expensing	expensing	NOUN
ftr-404	492	20	deductions	deduction	NOUN
ftr-404	492	21	.	.	PUNCT
ftr-404	493	1	nonetheless	nonetheless	ADV
ftr-404	493	2	,	,	PUNCT
ftr-404	493	3	the	the	DET
ftr-404	493	4	structural	structural	ADJ
ftr-404	493	5	problems	problem	NOUN
ftr-404	493	6	that61	that61	VERB
ftr-404	493	7	2006	2006	NUM
ftr-404	493	8	]	]	PUNCT
ftr-404	493	9	capital	capital	NOUN
ftr-404	493	10	equipment	equipment	NOUN
ftr-404	493	11	expensing	expense	VERB
ftr-404	493	12	237	237	NUM
ftr-404	493	13	purchased	purchase	VERB
ftr-404	493	14	in	in	ADP
ftr-404	493	15	tax	tax	NOUN
ftr-404	493	16	years	year	NOUN
ftr-404	493	17	ending	end	VERB
ftr-404	493	18	after	after	ADP
ftr-404	493	19	2003	2003	NUM
ftr-404	493	20	.	.	PUNCT
ftr-404	494	1	act	act	PROPN
ftr-404	494	2	§	§	PROPN
ftr-404	494	3	202	202	NUM
ftr-404	494	4	increased	increase	VERB
ftr-404	494	5	the	the	DET
ftr-404	494	6	amount	amount	NOUN
ftr-404	494	7	of	of	ADP
ftr-404	494	8	equipment	equipment	NOUN
ftr-404	494	9	expensing	expense	VERB
ftr-404	494	10	deduction	deduction	NOUN
ftr-404	494	11	under	under	ADP
ftr-404	494	12	irc	irc	PROPN
ftr-404	494	13	§	§	PROPN
ftr-404	494	14	179	179	NUM
ftr-404	494	15	to	to	PART
ftr-404	494	16	$	$	SYM
ftr-404	494	17	100,000	100,000	NUM
ftr-404	494	18	for	for	ADP
ftr-404	494	19	taxable	taxable	ADJ
ftr-404	494	20	years	year	NOUN
ftr-404	494	21	2003	2003	NUM
ftr-404	494	22	through	through	ADP
ftr-404	494	23	2005	2005	NUM
ftr-404	494	24	.	.	PUNCT
ftr-404	495	1	i	i	PRON
ftr-404	495	2	d.	d.	PROPN
ftr-404	495	3	§	§	PROPN
ftr-404	495	4	202	202	NUM
ftr-404	495	5	.	.	PUNCT
ftr-404	495	6	62	62	NUM
ftr-404	495	7	.	.	PUNCT
ftr-404	495	8	see	see	VERB
ftr-404	495	9	supra	supra	PROPN
ftr-404	495	10	example	example	NOUN
ftr-404	495	11	2	2	NUM
ftr-404	495	12	and	and	CCONJ
ftr-404	495	13	accompanying	accompany	VERB
ftr-404	495	14	text	text	NOUN
ftr-404	495	15	.	.	PUNCT
ftr-404	496	1	63	63	NUM
ftr-404	496	2	.	.	PUNCT
ftr-404	497	1	if	if	SCONJ
ftr-404	497	2	expensing	expensing	NOUN
ftr-404	497	3	were	be	AUX
ftr-404	497	4	not	not	PART
ftr-404	497	5	available	available	ADJ
ftr-404	497	6	,	,	PUNCT
ftr-404	497	7	the	the	DET
ftr-404	497	8	taxpayer	taxpayer	NOUN
ftr-404	497	9	would	would	AUX
ftr-404	497	10	have	have	VERB
ftr-404	497	11	to	to	PART
ftr-404	497	12	pay	pay	VERB
ftr-404	497	13	$	$	SYM
ftr-404	497	14	40,000	40,000	NUM
ftr-404	497	15	in	in	ADP
ftr-404	497	16	tax	tax	NOUN
ftr-404	497	17	on	on	ADP
ftr-404	497	18	her	her	PRON
ftr-404	497	19	earnings	earning	NOUN
ftr-404	497	20	and	and	CCONJ
ftr-404	497	21	would	would	AUX
ftr-404	497	22	only	only	ADV
ftr-404	497	23	be	be	AUX
ftr-404	497	24	able	able	ADJ
ftr-404	497	25	to	to	PART
ftr-404	497	26	purchase	purchase	VERB
ftr-404	497	27	$	$	SYM
ftr-404	497	28	60,000	60,000	NUM
ftr-404	497	29	in	in	ADP
ftr-404	497	30	equipment	equipment	NOUN
ftr-404	497	31	using	use	VERB
ftr-404	497	32	pre	pre	ADJ
ftr-404	497	33	-	-	ADJ
ftr-404	497	34	investment	investment	ADJ
ftr-404	497	35	tax	tax	NOUN
ftr-404	497	36	capital	capital	NOUN
ftr-404	497	37	.	.	PUNCT
ftr-404	498	1	64	64	NUM
ftr-404	498	2	.	.	PUNCT
ftr-404	499	1	during	during	ADP
ftr-404	499	2	testimony	testimony	NOUN
ftr-404	499	3	before	before	ADP
ftr-404	499	4	the	the	DET
ftr-404	499	5	president	president	NOUN
ftr-404	499	6	’s	’s	PART
ftr-404	499	7	advisory	advisory	ADJ
ftr-404	499	8	panel	panel	NOUN
ftr-404	499	9	on	on	ADP
ftr-404	499	10	federal	federal	ADJ
ftr-404	499	11	tax	tax	NOUN
ftr-404	499	12	reform	reform	NOUN
ftr-404	499	13	,	,	PUNCT
ftr-404	499	14	two	two	NUM
ftr-404	499	15	experts	expert	NOUN
ftr-404	499	16	discussed	discuss	VERB
ftr-404	499	17	depreciation	depreciation	NOUN
ftr-404	499	18	rules	rule	NOUN
ftr-404	499	19	and	and	CCONJ
ftr-404	499	20	capital	capital	NOUN
ftr-404	499	21	cost	cost	NOUN
ftr-404	499	22	recovery	recovery	NOUN
ftr-404	499	23	in	in	ADP
ftr-404	499	24	tax	tax	NOUN
ftr-404	499	25	reform	reform	NOUN
ftr-404	499	26	.	.	PUNCT
ftr-404	500	1	kevin	kevin	PROPN
ftr-404	500	2	a.	a.	PROPN
ftr-404	500	3	hassett	hassett	PROPN
ftr-404	500	4	,	,	PUNCT
ftr-404	500	5	of	of	ADP
ftr-404	500	6	the	the	DET
ftr-404	500	7	american	american	PROPN
ftr-404	500	8	enterprise	enterprise	PROPN
ftr-404	500	9	institute	institute	PROPN
ftr-404	500	10	,	,	PUNCT
ftr-404	500	11	testified	testify	VERB
ftr-404	500	12	that	that	SCONJ
ftr-404	500	13	,	,	PUNCT
ftr-404	500	14	because	because	SCONJ
ftr-404	500	15	recent	recent	ADJ
ftr-404	500	16	studies	study	NOUN
ftr-404	500	17	indicated	indicate	VERB
ftr-404	500	18	the	the	DET
ftr-404	500	19	economic	economic	ADJ
ftr-404	500	20	cost	cost	NOUN
ftr-404	500	21	resulting	result	VERB
ftr-404	500	22	from	from	ADP
ftr-404	500	23	the	the	DET
ftr-404	500	24	differential	differential	ADJ
ftr-404	500	25	tax	tax	NOUN
ftr-404	500	26	treatment	treatment	NOUN
ftr-404	500	27	of	of	ADP
ftr-404	500	28	capital	capital	NOUN
ftr-404	500	29	goods	good	NOUN
ftr-404	500	30	is	be	AUX
ftr-404	500	31	relatively	relatively	ADV
ftr-404	500	32	inconsequential	inconsequential	ADJ
ftr-404	500	33	,	,	PUNCT
ftr-404	500	34	almost	almost	ADV
ftr-404	500	35	all	all	PRON
ftr-404	500	36	of	of	ADP
ftr-404	500	37	the	the	DET
ftr-404	500	38	benefit	benefit	NOUN
ftr-404	500	39	from	from	ADP
ftr-404	500	40	revising	revise	VERB
ftr-404	500	41	depreciation	depreciation	NOUN
ftr-404	500	42	rules	rule	NOUN
ftr-404	500	43	would	would	AUX
ftr-404	500	44	come	come	VERB
ftr-404	500	45	from	from	ADP
ftr-404	500	46	the	the	DET
ftr-404	500	47	associated	associated	ADJ
ftr-404	500	48	reduction	reduction	NOUN
ftr-404	500	49	of	of	ADP
ftr-404	500	50	the	the	DET
ftr-404	500	51	tax	tax	NOUN
ftr-404	500	52	on	on	ADP
ftr-404	500	53	capital	capital	NOUN
ftr-404	500	54	income	income	NOUN
ftr-404	500	55	,	,	PUNCT
ftr-404	500	56	if	if	SCONJ
ftr-404	500	57	depreciation	depreciation	NOUN
ftr-404	500	58	allowances	allowance	NOUN
ftr-404	500	59	were	be	AUX
ftr-404	500	60	expanded	expand	VERB
ftr-404	500	61	in	in	ADP
ftr-404	500	62	the	the	DET
ftr-404	500	63	direction	direction	NOUN
ftr-404	500	64	of	of	ADP
ftr-404	500	65	expensing	expense	VERB
ftr-404	500	66	,	,	PUNCT
ftr-404	500	67	and	and	CCONJ
ftr-404	500	68	not	not	PART
ftr-404	500	69	from	from	ADP
ftr-404	500	70	an	an	DET
ftr-404	500	71	improved	improved	ADJ
ftr-404	500	72	allocation	allocation	NOUN
ftr-404	500	73	of	of	ADP
ftr-404	500	74	business	business	NOUN
ftr-404	500	75	investment	investment	NOUN
ftr-404	500	76	across	across	ADP
ftr-404	500	77	assets	asset	NOUN
ftr-404	500	78	.	.	PUNCT
ftr-404	501	1	on	on	ADP
ftr-404	501	2	the	the	DET
ftr-404	501	3	other	other	ADJ
ftr-404	501	4	hand	hand	NOUN
ftr-404	501	5	,	,	PUNCT
ftr-404	501	6	andrew	andrew	PROPN
ftr-404	501	7	b.	b.	PROPN
ftr-404	501	8	lyon	lyon	PROPN
ftr-404	501	9	,	,	PUNCT
ftr-404	501	10	of	of	ADP
ftr-404	501	11	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ftr-404	501	12	,	,	PUNCT
ftr-404	501	13	llp	llp	PROPN
ftr-404	501	14	testified	testify	VERB
ftr-404	501	15	that	that	SCONJ
ftr-404	501	16	,	,	PUNCT
ftr-404	501	17	if	if	SCONJ
ftr-404	501	18	tax	tax	NOUN
ftr-404	501	19	depreciation	depreciation	NOUN
ftr-404	501	20	is	be	AUX
ftr-404	501	21	not	not	PART
ftr-404	501	22	neutral	neutral	ADJ
ftr-404	501	23	,	,	PUNCT
ftr-404	501	24	capital	capital	NOUN
ftr-404	501	25	will	will	AUX
ftr-404	501	26	be	be	AUX
ftr-404	501	27	allocated	allocate	VERB
ftr-404	501	28	inefficiently	inefficiently	ADV
ftr-404	501	29	.	.	PUNCT
ftr-404	502	1	the	the	DET
ftr-404	502	2	cost	cost	NOUN
ftr-404	502	3	of	of	ADP
ftr-404	502	4	an	an	DET
ftr-404	502	5	inefficient	inefficient	ADJ
ftr-404	502	6	allocation	allocation	NOUN
ftr-404	502	7	of	of	ADP
ftr-404	502	8	capital	capital	NOUN
ftr-404	502	9	is	be	AUX
ftr-404	502	10	fewer	few	ADJ
ftr-404	502	11	goods	good	NOUN
ftr-404	502	12	and	and	CCONJ
ftr-404	502	13	services	service	NOUN
ftr-404	502	14	being	be	AUX
ftr-404	502	15	produced	produce	VERB
ftr-404	502	16	than	than	SCONJ
ftr-404	502	17	is	be	AUX
ftr-404	502	18	otherwise	otherwise	ADV
ftr-404	502	19	achievable	achievable	ADJ
ftr-404	502	20	.	.	PUNCT
ftr-404	503	1	he	he	PRON
ftr-404	503	2	further	far	ADV
ftr-404	503	3	testified	testify	VERB
ftr-404	503	4	that	that	SCONJ
ftr-404	503	5	the	the	DET
ftr-404	503	6	efficient	efficient	ADJ
ftr-404	503	7	allocation	allocation	NOUN
ftr-404	503	8	of	of	ADP
ftr-404	503	9	capital	capital	NOUN
ftr-404	503	10	requires	require	VERB
ftr-404	503	11	either	either	CCONJ
ftr-404	503	12	expensing	expense	VERB
ftr-404	503	13	or	or	CCONJ
ftr-404	503	14	tax	tax	NOUN
ftr-404	503	15	depreciation	depreciation	NOUN
ftr-404	503	16	that	that	PRON
ftr-404	503	17	is	be	AUX
ftr-404	503	18	related	relate	VERB
ftr-404	503	19	to	to	ADP
ftr-404	503	20	economic	economic	ADJ
ftr-404	503	21	depreciation	depreciation	NOUN
ftr-404	503	22	for	for	ADP
ftr-404	503	23	equityfinanced	equityfinanced	ADJ
ftr-404	503	24	investments	investment	NOUN
ftr-404	503	25	.	.	PUNCT
ftr-404	504	1	in	in	ADP
ftr-404	504	2	comparing	compare	VERB
ftr-404	504	3	the	the	DET
ftr-404	504	4	two	two	NUM
ftr-404	504	5	systems	system	NOUN
ftr-404	504	6	,	,	PUNCT
ftr-404	504	7	he	he	PRON
ftr-404	504	8	pointed	point	VERB
ftr-404	504	9	out	out	ADP
ftr-404	504	10	that	that	SCONJ
ftr-404	504	11	the	the	DET
ftr-404	504	12	difficulty	difficulty	NOUN
ftr-404	504	13	of	of	ADP
ftr-404	504	14	ascertaining	ascertain	VERB
ftr-404	504	15	true	true	ADJ
ftr-404	504	16	economic	economic	ADJ
ftr-404	504	17	depreciation	depreciation	NOUN
ftr-404	504	18	requires	require	VERB
ftr-404	504	19	extensive	extensive	ADJ
ftr-404	504	20	initial	initial	ADJ
ftr-404	504	21	study	study	NOUN
ftr-404	504	22	and	and	CCONJ
ftr-404	504	23	constant	constant	ADJ
ftr-404	504	24	monitoring	monitoring	NOUN
ftr-404	504	25	.	.	PUNCT
ftr-404	505	1	expensing	expense	VERB
ftr-404	505	2	,	,	PUNCT
ftr-404	505	3	on	on	ADP
ftr-404	505	4	the	the	DET
ftr-404	505	5	other	other	ADJ
ftr-404	505	6	hand	hand	NOUN
ftr-404	505	7	,	,	PUNCT
ftr-404	505	8	requires	require	VERB
ftr-404	505	9	fewer	few	ADJ
ftr-404	505	10	factual	factual	ADJ
ftr-404	505	11	determinations	determination	NOUN
ftr-404	505	12	.	.	PUNCT
ftr-404	506	1	would	would	AUX
ftr-404	506	2	be	be	AUX
ftr-404	506	3	created	create	VERB
ftr-404	506	4	by	by	ADP
ftr-404	506	5	full	full	ADJ
ftr-404	506	6	loss	loss	NOUN
ftr-404	506	7	offset	offset	NOUN
ftr-404	506	8	expensing	expensing	NOUN
ftr-404	506	9	can	can	AUX
ftr-404	506	10	be	be	AUX
ftr-404	506	11	seen	see	VERB
ftr-404	506	12	in	in	ADP
ftr-404	506	13	a	a	DET
ftr-404	506	14	microcosm	microcosm	NOUN
ftr-404	506	15	within	within	ADP
ftr-404	506	16	the	the	DET
ftr-404	506	17	confines	confine	NOUN
ftr-404	506	18	of	of	ADP
ftr-404	506	19	recently	recently	ADV
ftr-404	506	20	expanded	expand	VERB
ftr-404	506	21	section	section	NOUN
ftr-404	506	22	179	179	NUM
ftr-404	506	23	,	,	PUNCT
ftr-404	506	24	a	a	DET
ftr-404	506	25	limited	limited	ADJ
ftr-404	506	26	equipment	equipment	NOUN
ftr-404	506	27	expensing	expense	VERB
ftr-404	506	28	provision	provision	NOUN
ftr-404	506	29	,	,	PUNCT
ftr-404	506	30	under	under	ADP
ftr-404	506	31	certain	certain	ADJ
ftr-404	506	32	circumstances	circumstance	NOUN
ftr-404	506	33	.	.	PUNCT
ftr-404	507	1	section	section	NOUN
ftr-404	507	2	179	179	NUM
ftr-404	507	3	currently	currently	ADV
ftr-404	507	4	allows	allow	VERB
ftr-404	507	5	certain	certain	ADJ
ftr-404	507	6	taxpayers	taxpayer	NOUN
ftr-404	507	7	to	to	PART
ftr-404	507	8	expense	expense	VERB
ftr-404	507	9	up	up	ADP
ftr-404	507	10	to	to	PART
ftr-404	507	11	$	$	SYM
ftr-404	507	12	100,000	100,000	NUM
ftr-404	507	13	of	of	ADP
ftr-404	507	14	equipment	equipment	NOUN
ftr-404	507	15	purchases	purchase	NOUN
ftr-404	507	16	in	in	ADP
ftr-404	507	17	a	a	DET
ftr-404	507	18	taxable	taxable	ADJ
ftr-404	507	19	year	year	NOUN
ftr-404	507	20	,	,	PUNCT
ftr-404	507	21	provided	provide	VERB
ftr-404	507	22	that	that	SCONJ
ftr-404	507	23	this	this	DET
ftr-404	507	24	amount	amount	NOUN
ftr-404	507	25	does	do	AUX
ftr-404	507	26	not	not	PART
ftr-404	507	27	exceed	exceed	VERB
ftr-404	507	28	the	the	DET
ftr-404	507	29	taxpayer	taxpayer	NOUN
ftr-404	507	30	’s	’s	PART
ftr-404	507	31	trade	trade	NOUN
ftr-404	507	32	or	or	CCONJ
ftr-404	507	33	business	business	NOUN
ftr-404	507	34	income	income	NOUN
ftr-404	507	35	for	for	ADP
ftr-404	507	36	the	the	DET
ftr-404	507	37	year	year	NOUN
ftr-404	507	38	,	,	PUNCT
ftr-404	507	39	and	and	CCONJ
ftr-404	507	40	provided	provide	VERB
ftr-404	507	41	that	that	SCONJ
ftr-404	507	42	the	the	DET
ftr-404	507	43	taxpayer	taxpayer	NOUN
ftr-404	507	44	has	have	AUX
ftr-404	507	45	not	not	PART
ftr-404	507	46	purchased	purchase	VERB
ftr-404	507	47	more	more	ADJ
ftr-404	507	48	than	than	ADP
ftr-404	507	49	$	$	SYM
ftr-404	507	50	400,000	400,000	NUM
ftr-404	507	51	of	of	ADP
ftr-404	507	52	equipment	equipment	NOUN
ftr-404	507	53	during	during	ADP
ftr-404	507	54	that	that	DET
ftr-404	507	55	same	same	ADJ
ftr-404	507	56	year	year	NOUN
ftr-404	507	57	.	.	PUNCT
ftr-404	508	1	a	a	DET
ftr-404	508	2	taxpayer	taxpayer	NOUN
ftr-404	508	3	in	in	ADP
ftr-404	508	4	the	the	DET
ftr-404	508	5	40	40	NUM
ftr-404	508	6	%	%	NOUN
ftr-404	508	7	bracket	bracket	NOUN
ftr-404	508	8	who	who	PRON
ftr-404	508	9	has	have	VERB
ftr-404	508	10	exactly	exactly	ADV
ftr-404	508	11	$	$	SYM
ftr-404	508	12	100,000	100,000	NUM
ftr-404	508	13	of	of	ADP
ftr-404	508	14	net	net	ADJ
ftr-404	508	15	income	income	NOUN
ftr-404	508	16	from	from	ADP
ftr-404	508	17	her	her	PRON
ftr-404	508	18	trade	trade	NOUN
ftr-404	508	19	or	or	CCONJ
ftr-404	508	20	business	business	NOUN
ftr-404	508	21	for	for	ADP
ftr-404	508	22	a	a	DET
ftr-404	508	23	year	year	NOUN
ftr-404	508	24	in	in	ADP
ftr-404	508	25	which	which	PRON
ftr-404	508	26	she	she	PRON
ftr-404	508	27	purchases	purchase	VERB
ftr-404	508	28	$	$	SYM
ftr-404	508	29	100,000	100,000	NUM
ftr-404	508	30	of	of	ADP
ftr-404	508	31	equipment	equipment	NOUN
ftr-404	508	32	may	may	AUX
ftr-404	508	33	expense	expense	VERB
ftr-404	508	34	the	the	DET
ftr-404	508	35	entire	entire	ADJ
ftr-404	508	36	cost	cost	NOUN
ftr-404	508	37	of	of	ADP
ftr-404	508	38	the	the	DET
ftr-404	508	39	purchase	purchase	NOUN
ftr-404	508	40	,	,	PUNCT
ftr-404	508	41	thus	thus	ADV
ftr-404	508	42	zeroing	zero	VERB
ftr-404	508	43	out	out	ADP
ftr-404	508	44	her	her	PRON
ftr-404	508	45	trade	trade	NOUN
ftr-404	508	46	or	or	CCONJ
ftr-404	508	47	business	business	NOUN
ftr-404	508	48	income	income	NOUN
ftr-404	508	49	and	and	CCONJ
ftr-404	508	50	paying	pay	VERB
ftr-404	508	51	no	no	DET
ftr-404	508	52	tax	tax	NOUN
ftr-404	508	53	.	.	PUNCT
ftr-404	509	1	as	as	SCONJ
ftr-404	509	2	shown	show	VERB
ftr-404	509	3	above,62	above,62	NOUN
ftr-404	509	4	the	the	DET
ftr-404	509	5	taxpayer	taxpayer	NOUN
ftr-404	509	6	recovers	recover	VERB
ftr-404	509	7	the	the	DET
ftr-404	509	8	entire	entire	ADJ
ftr-404	509	9	cost	cost	NOUN
ftr-404	509	10	of	of	ADP
ftr-404	509	11	the	the	DET
ftr-404	509	12	equipment	equipment	NOUN
ftr-404	509	13	(	(	PUNCT
ftr-404	509	14	$	$	SYM
ftr-404	509	15	100,000	100,000	NUM
ftr-404	509	16	)	)	PUNCT
ftr-404	509	17	tax	tax	NOUN
ftr-404	509	18	-	-	PUNCT
ftr-404	509	19	free	free	ADJ
ftr-404	509	20	from	from	ADP
ftr-404	509	21	untaxed	untaxed	ADJ
ftr-404	509	22	earnings	earning	NOUN
ftr-404	509	23	and	and	CCONJ
ftr-404	509	24	generates	generate	VERB
ftr-404	509	25	$	$	SYM
ftr-404	509	26	60,000	60,000	NUM
ftr-404	509	27	of	of	ADP
ftr-404	509	28	post	post	ADJ
ftr-404	509	29	-	-	ADJ
ftr-404	509	30	investment	investment	ADJ
ftr-404	509	31	tax	tax	NOUN
ftr-404	509	32	capital	capital	NOUN
ftr-404	509	33	.	.	PUNCT
ftr-404	510	1	the	the	DET
ftr-404	510	2	net	net	ADJ
ftr-404	510	3	cost	cost	NOUN
ftr-404	510	4	of	of	ADP
ftr-404	510	5	the	the	DET
ftr-404	510	6	equipment	equipment	NOUN
ftr-404	510	7	to	to	ADP
ftr-404	510	8	the	the	DET
ftr-404	510	9	taxpayer	taxpayer	NOUN
ftr-404	510	10	after	after	ADP
ftr-404	510	11	tax	tax	NOUN
ftr-404	510	12	is	be	AUX
ftr-404	510	13	only	only	ADV
ftr-404	510	14	$	$	SYM
ftr-404	510	15	40,000	40,000	NUM
ftr-404	510	16	,	,	PUNCT
ftr-404	510	17	because	because	SCONJ
ftr-404	510	18	there	there	PRON
ftr-404	510	19	is	be	VERB
ftr-404	510	20	a	a	DET
ftr-404	510	21	negative	negative	ADJ
ftr-404	510	22	40	40	NUM
ftr-404	510	23	%	%	NOUN
ftr-404	510	24	effective	effective	ADJ
ftr-404	510	25	tax	tax	NOUN
ftr-404	510	26	rate	rate	NOUN
ftr-404	510	27	on	on	ADP
ftr-404	510	28	the	the	DET
ftr-404	510	29	pre	pre	ADJ
ftr-404	510	30	-	-	ADJ
ftr-404	510	31	tax	tax	ADJ
ftr-404	510	32	earnings	earning	NOUN
ftr-404	510	33	invested	invest	VERB
ftr-404	510	34	in	in	ADP
ftr-404	510	35	the	the	DET
ftr-404	510	36	equipment.63	equipment.63	NOUN
ftr-404	510	37	the	the	DET
ftr-404	510	38	economic	economic	ADJ
ftr-404	510	39	results	result	NOUN
ftr-404	510	40	produced	produce	VERB
ftr-404	510	41	by	by	ADP
ftr-404	510	42	unlimited	unlimited	ADJ
ftr-404	510	43	full	full	ADJ
ftr-404	510	44	-	-	PUNCT
ftr-404	510	45	offset	offset	NOUN
ftr-404	510	46	expensing	expensing	NOUN
ftr-404	510	47	are	be	AUX
ftr-404	510	48	based	base	VERB
ftr-404	510	49	on	on	ADP
ftr-404	510	50	conscious	conscious	ADJ
ftr-404	510	51	policy	policy	NOUN
ftr-404	510	52	reasons	reason	NOUN
ftr-404	510	53	,	,	PUNCT
ftr-404	510	54	but	but	CCONJ
ftr-404	510	55	this	this	PRON
ftr-404	510	56	would	would	AUX
ftr-404	510	57	be	be	AUX
ftr-404	510	58	consumption	consumption	NOUN
ftr-404	510	59	,	,	PUNCT
ftr-404	510	60	not64	not64	ADJ
ftr-404	510	61	income	income	NOUN
ftr-404	510	62	,	,	PUNCT
ftr-404	510	63	taxation	taxation	NOUN
ftr-404	510	64	structurally	structurally	ADV
ftr-404	510	65	and	and	CCONJ
ftr-404	510	66	,	,	PUNCT
ftr-404	510	67	therefore	therefore	ADV
ftr-404	510	68	can	can	AUX
ftr-404	510	69	not	not	PART
ftr-404	510	70	serve	serve	VERB
ftr-404	510	71	as	as	ADP
ftr-404	510	72	normative	normative	ADJ
ftr-404	510	73	capital	capital	NOUN
ftr-404	510	74	creation	creation	NOUN
ftr-404	510	75	or	or	CCONJ
ftr-404	510	76	equipment	equipment	NOUN
ftr-404	510	77	expensing	expense	VERB
ftr-404	510	78	for	for	ADP
ftr-404	510	79	a	a	DET
ftr-404	510	80	transition	transition	NOUN
ftr-404	510	81	realization	realization	NOUN
ftr-404	510	82	-	-	PUNCT
ftr-404	510	83	based	base	VERB
ftr-404	510	84	income	income	NOUN
ftr-404	510	85	tax	tax	NOUN
ftr-404	510	86	.	.	PUNCT
ftr-404	511	1	238	238	NUM
ftr-404	511	2	florida	florida	PROPN
ftr-404	511	3	tax	tax	NOUN
ftr-404	511	4	review	review	NOUN
ftr-404	511	5	[	[	X
ftr-404	511	6	vol.7:4	vol.7:4	NOUN
ftr-404	511	7	65	65	NUM
ftr-404	511	8	.	.	PUNCT
ftr-404	511	9	over	over	ADP
ftr-404	511	10	-	-	PUNCT
ftr-404	511	11	expensing	expensing	NOUN
ftr-404	511	12	would	would	AUX
ftr-404	511	13	occur	occur	VERB
ftr-404	511	14	to	to	ADP
ftr-404	511	15	the	the	DET
ftr-404	511	16	extent	extent	NOUN
ftr-404	511	17	investment	investment	NOUN
ftr-404	511	18	exceeded	exceed	VERB
ftr-404	511	19	the	the	DET
ftr-404	511	20	natural	natural	ADJ
ftr-404	511	21	capital	capital	NOUN
ftr-404	511	22	creation	creation	NOUN
ftr-404	511	23	threshold	threshold	NOUN
ftr-404	511	24	for	for	ADP
ftr-404	511	25	full	full	ADJ
ftr-404	511	26	expensing	expensing	NOUN
ftr-404	511	27	.	.	PUNCT
ftr-404	512	1	based	base	VERB
ftr-404	512	2	on	on	ADP
ftr-404	512	3	$	$	SYM
ftr-404	512	4	400,000	400,000	NUM
ftr-404	512	5	of	of	ADP
ftr-404	512	6	earnings	earning	NOUN
ftr-404	512	7	,	,	PUNCT
ftr-404	512	8	that	that	DET
ftr-404	512	9	threshold	threshold	NOUN
ftr-404	512	10	would	would	AUX
ftr-404	512	11	be	be	AUX
ftr-404	512	12	$	$	SYM
ftr-404	512	13	240,000	240,000	NUM
ftr-404	512	14	.	.	PUNCT
ftr-404	513	1	any	any	DET
ftr-404	513	2	equipment	equipment	NOUN
ftr-404	513	3	purchase	purchase	NOUN
ftr-404	513	4	in	in	ADP
ftr-404	513	5	excess	excess	NOUN
ftr-404	513	6	of	of	ADP
ftr-404	513	7	that	that	DET
ftr-404	513	8	amount	amount	NOUN
ftr-404	513	9	would	would	AUX
ftr-404	513	10	begin	begin	VERB
ftr-404	513	11	to	to	PART
ftr-404	513	12	offset	offset	VERB
ftr-404	513	13	pre	pre	ADJ
ftr-404	513	14	-	-	ADJ
ftr-404	513	15	tax	tax	ADJ
ftr-404	513	16	income	income	NOUN
ftr-404	513	17	,	,	PUNCT
ftr-404	513	18	instead	instead	ADV
ftr-404	513	19	of	of	ADP
ftr-404	513	20	nascent	nascent	ADJ
ftr-404	513	21	pre	pre	ADJ
ftr-404	513	22	-	-	ADJ
ftr-404	513	23	investment	investment	ADJ
ftr-404	513	24	tax	tax	NOUN
ftr-404	513	25	capital	capital	NOUN
ftr-404	513	26	,	,	PUNCT
ftr-404	513	27	and	and	CCONJ
ftr-404	513	28	,	,	PUNCT
ftr-404	513	29	therefore	therefore	ADV
ftr-404	513	30	,	,	PUNCT
ftr-404	513	31	constitute	constitute	VERB
ftr-404	513	32	non	non	ADJ
ftr-404	513	33	-	-	ADJ
ftr-404	513	34	normative	normative	ADJ
ftr-404	513	35	rbit	rbit	NOUN
ftr-404	513	36	treatment	treatment	NOUN
ftr-404	513	37	.	.	PUNCT
ftr-404	514	1	66	66	NUM
ftr-404	514	2	.	.	PUNCT
ftr-404	515	1	see	see	VERB
ftr-404	515	2	temp	temp	NOUN
ftr-404	515	3	.	.	PUNCT
ftr-404	516	1	regs	regs	PROPN
ftr-404	516	2	.	.	PUNCT
ftr-404	517	1	§	§	NOUN
ftr-404	517	2	1.168(k)-1t(a)(2)(iii	1.168(k)-1t(a)(2)(iii	NUM
ftr-404	517	3	)	)	PUNCT
ftr-404	517	4	.	.	PUNCT
ftr-404	518	1	67	67	NUM
ftr-404	518	2	.	.	PUNCT
ftr-404	518	3	section	section	NOUN
ftr-404	518	4	179(b)(1	179(b)(1	NUM
ftr-404	518	5	)	)	PUNCT
ftr-404	518	6	,	,	PUNCT
ftr-404	518	7	the	the	DET
ftr-404	518	8	expensing	expense	VERB
ftr-404	518	9	deduction	deduction	NOUN
ftr-404	518	10	,	,	PUNCT
ftr-404	518	11	is	be	AUX
ftr-404	518	12	limited	limit	VERB
ftr-404	518	13	to	to	ADP
ftr-404	518	14	$	$	SYM
ftr-404	518	15	100,000	100,000	NUM
ftr-404	518	16	.	.	PUNCT
ftr-404	519	1	however	however	ADV
ftr-404	519	2	,	,	PUNCT
ftr-404	519	3	§	§	PROPN
ftr-404	519	4	168(k	168(k	NUM
ftr-404	519	5	)	)	PUNCT
ftr-404	519	6	also	also	ADV
ftr-404	519	7	allows	allow	VERB
ftr-404	519	8	a	a	DET
ftr-404	519	9	50	50	NUM
ftr-404	519	10	%	%	NOUN
ftr-404	519	11	bonus	bonus	NOUN
ftr-404	519	12	depreciation	depreciation	NOUN
ftr-404	519	13	deduction	deduction	NOUN
ftr-404	519	14	for	for	ADP
ftr-404	519	15	the	the	DET
ftr-404	519	16	remaining	remain	VERB
ftr-404	519	17	uncovered	uncover	VERB
ftr-404	519	18	cost	cost	NOUN
ftr-404	519	19	of	of	ADP
ftr-404	519	20	$	$	SYM
ftr-404	519	21	100,000	100,000	NUM
ftr-404	519	22	,	,	PUNCT
ftr-404	519	23	thus	thus	ADV
ftr-404	519	24	allowing	allow	VERB
ftr-404	519	25	a	a	DET
ftr-404	519	26	total	total	ADJ
ftr-404	519	27	first	first	ADJ
ftr-404	519	28	year	year	NOUN
ftr-404	519	29	deduction	deduction	NOUN
ftr-404	519	30	of	of	ADP
ftr-404	519	31	$	$	SYM
ftr-404	519	32	150,000	150,000	NUM
ftr-404	519	33	.	.	PUNCT
ftr-404	520	1	68	68	NUM
ftr-404	520	2	.	.	PUNCT
ftr-404	520	3	$	$	SYM
ftr-404	520	4	400,000	400,000	NUM
ftr-404	520	5	earnings	earning	NOUN
ftr-404	520	6	minus	minus	CCONJ
ftr-404	520	7	the	the	DET
ftr-404	520	8	$	$	SYM
ftr-404	520	9	150,000	150,000	NUM
ftr-404	520	10	expensing	expense	VERB
ftr-404	520	11	deduction	deduction	NOUN
ftr-404	520	12	equals	equal	VERB
ftr-404	520	13	taxable	taxable	ADJ
ftr-404	520	14	income	income	NOUN
ftr-404	520	15	of	of	ADP
ftr-404	520	16	$	$	SYM
ftr-404	520	17	250,000	250,000	NUM
ftr-404	520	18	x	x	NOUN
ftr-404	520	19	the	the	DET
ftr-404	520	20	40	40	NUM
ftr-404	520	21	%	%	NOUN
ftr-404	520	22	tax	tax	NOUN
ftr-404	520	23	rate	rate	NOUN
ftr-404	520	24	equals	equal	VERB
ftr-404	520	25	$	$	SYM
ftr-404	520	26	100,000	100,000	NUM
ftr-404	520	27	.	.	PUNCT
ftr-404	521	1	69	69	NUM
ftr-404	521	2	.	.	PUNCT
ftr-404	522	1	$	$	SYM
ftr-404	522	2	400,000	400,000	NUM
ftr-404	522	3	of	of	ADP
ftr-404	522	4	earnings	earning	NOUN
ftr-404	522	5	minus	minus	CCONJ
ftr-404	522	6	$	$	SYM
ftr-404	522	7	200,000	200,000	NUM
ftr-404	522	8	(	(	PUNCT
ftr-404	522	9	equipment	equipment	NOUN
ftr-404	522	10	purchase	purchase	NOUN
ftr-404	522	11	)	)	PUNCT
ftr-404	522	12	minus	minus	CCONJ
ftr-404	522	13	$	$	SYM
ftr-404	522	14	100,000	100,000	NUM
ftr-404	522	15	(	(	PUNCT
ftr-404	522	16	tax	tax	NOUN
ftr-404	522	17	paid	pay	VERB
ftr-404	522	18	)	)	PUNCT
ftr-404	522	19	equals	equal	VERB
ftr-404	522	20	$	$	SYM
ftr-404	522	21	100,000	100,000	NUM
ftr-404	522	22	.	.	PUNCT
ftr-404	523	1	70	70	NUM
ftr-404	523	2	.	.	PUNCT
ftr-404	524	1	see	see	VERB
ftr-404	524	2	terry	terry	PROPN
ftr-404	524	3	,	,	PUNCT
ftr-404	524	4	cost	cost	NOUN
ftr-404	524	5	recovery	recovery	NOUN
ftr-404	524	6	,	,	PUNCT
ftr-404	524	7	supra	supra	PROPN
ftr-404	524	8	note	note	NOUN
ftr-404	524	9	1	1	NUM
ftr-404	524	10	,	,	PUNCT
ftr-404	524	11	at	at	ADP
ftr-404	524	12	488	488	NUM
ftr-404	524	13	-	-	SYM
ftr-404	524	14	494	494	NUM
ftr-404	524	15	.	.	NOUN
ftr-404	525	1	71	71	NUM
ftr-404	525	2	.	.	PUNCT
ftr-404	526	1	under	under	ADP
ftr-404	526	2	the	the	DET
ftr-404	526	3	facts	fact	NOUN
ftr-404	526	4	of	of	ADP
ftr-404	526	5	example	example	NOUN
ftr-404	526	6	3	3	NUM
ftr-404	526	7	,	,	PUNCT
ftr-404	526	8	where	where	SCONJ
ftr-404	526	9	$	$	SYM
ftr-404	526	10	400,000	400,000	NUM
ftr-404	526	11	of	of	ADP
ftr-404	526	12	earnings	earning	NOUN
ftr-404	526	13	were	be	AUX
ftr-404	526	14	subject	subject	ADJ
ftr-404	526	15	to	to	ADP
ftr-404	526	16	a	a	DET
ftr-404	526	17	40	40	NUM
ftr-404	526	18	%	%	NOUN
ftr-404	526	19	tax	tax	NOUN
ftr-404	526	20	rate	rate	NOUN
ftr-404	526	21	.	.	PUNCT
ftr-404	527	1	b.	b.	PROPN
ftr-404	527	2	limited	limit	VERB
ftr-404	527	3	and/or	and/or	CCONJ
ftr-404	527	4	partial	partial	ADJ
ftr-404	527	5	offset	offset	NOUN
ftr-404	527	6	expensing	expense	VERB
ftr-404	527	7	1	1	NUM
ftr-404	527	8	.	.	PUNCT
ftr-404	527	9	under	under	ADP
ftr-404	527	10	-	-	PUNCT
ftr-404	527	11	expensing	expense	VERB
ftr-404	527	12	while	while	SCONJ
ftr-404	527	13	section	section	NOUN
ftr-404	527	14	179	179	NUM
ftr-404	527	15	may	may	AUX
ftr-404	527	16	cause	cause	VERB
ftr-404	527	17	the	the	DET
ftr-404	527	18	exemption	exemption	NOUN
ftr-404	527	19	of	of	ADP
ftr-404	527	20	untaxed	untaxed	ADJ
ftr-404	527	21	income	income	NOUN
ftr-404	527	22	(	(	PUNCT
ftr-404	527	23	“	"	PUNCT
ftr-404	527	24	overexpensing	overexpensing	NOUN
ftr-404	527	25	”	"	PUNCT
ftr-404	527	26	)	)	PUNCT
ftr-404	527	27	under	under	ADP
ftr-404	527	28	some	some	DET
ftr-404	527	29	circumstances	circumstance	NOUN
ftr-404	527	30	,	,	PUNCT
ftr-404	527	31	it	it	PRON
ftr-404	527	32	is	be	AUX
ftr-404	527	33	also	also	ADV
ftr-404	527	34	likely	likely	ADJ
ftr-404	527	35	to	to	PART
ftr-404	527	36	deny	deny	VERB
ftr-404	527	37	an	an	DET
ftr-404	527	38	expensing65	expensing65	NOUN
ftr-404	527	39	deduction	deduction	NOUN
ftr-404	527	40	for	for	ADP
ftr-404	527	41	actual	actual	ADJ
ftr-404	527	42	capital	capital	NOUN
ftr-404	527	43	investment	investment	NOUN
ftr-404	527	44	(	(	PUNCT
ftr-404	527	45	“	"	PUNCT
ftr-404	527	46	under	under	ADP
ftr-404	527	47	-	-	PUNCT
ftr-404	527	48	expensing	expensing	NOUN
ftr-404	527	49	”	"	PUNCT
ftr-404	527	50	)	)	PUNCT
ftr-404	527	51	in	in	ADP
ftr-404	527	52	many	many	ADJ
ftr-404	527	53	other	other	ADJ
ftr-404	527	54	circumstances	circumstance	NOUN
ftr-404	527	55	.	.	PUNCT
ftr-404	528	1	example	example	NOUN
ftr-404	528	2	3	3	NUM
ftr-404	528	3	:	:	PUNCT
ftr-404	529	1	a	a	DET
ftr-404	529	2	taxpayer	taxpayer	NOUN
ftr-404	529	3	who	who	PRON
ftr-404	529	4	is	be	AUX
ftr-404	529	5	eligible	eligible	ADJ
ftr-404	529	6	for	for	ADP
ftr-404	529	7	section	section	NOUN
ftr-404	529	8	179	179	NUM
ftr-404	529	9	expensing	expensing	NOUN
ftr-404	529	10	has	have	VERB
ftr-404	529	11	$	$	SYM
ftr-404	529	12	400,000	400,000	NUM
ftr-404	529	13	of	of	ADP
ftr-404	529	14	earnings	earning	NOUN
ftr-404	529	15	and	and	CCONJ
ftr-404	529	16	purchases	purchase	NOUN
ftr-404	529	17	$	$	SYM
ftr-404	529	18	200,000	200,000	NUM
ftr-404	529	19	of	of	ADP
ftr-404	529	20	equipment	equipment	NOUN
ftr-404	529	21	.	.	PUNCT
ftr-404	530	1	despite	despite	SCONJ
ftr-404	530	2	the	the	DET
ftr-404	530	3	ability	ability	NOUN
ftr-404	530	4	to	to	PART
ftr-404	530	5	piggyback	piggyback	VERB
ftr-404	530	6	the	the	DET
ftr-404	530	7	section	section	NOUN
ftr-404	530	8	179	179	NUM
ftr-404	530	9	expensing	expensing	NOUN
ftr-404	530	10	deduction	deduction	NOUN
ftr-404	530	11	and	and	CCONJ
ftr-404	530	12	the	the	DET
ftr-404	530	13	section	section	NOUN
ftr-404	530	14	168(k	168(k	NUM
ftr-404	530	15	)	)	PUNCT
ftr-404	530	16	50	50	NUM
ftr-404	530	17	%	%	NOUN
ftr-404	530	18	bonus	bonus	NOUN
ftr-404	530	19	depreciation	depreciation	NOUN
ftr-404	530	20	deduction	deduction	NOUN
ftr-404	530	21	,	,	PUNCT
ftr-404	530	22	this	this	DET
ftr-404	530	23	taxpayer	taxpayer	NOUN
ftr-404	530	24	is	be	AUX
ftr-404	530	25	only	only	ADV
ftr-404	530	26	able	able	ADJ
ftr-404	530	27	to	to	PART
ftr-404	530	28	generically66	generically66	NOUN
ftr-404	530	29	“	"	PUNCT
ftr-404	530	30	expense	expense	NOUN
ftr-404	530	31	”	"	PUNCT
ftr-404	530	32	the	the	DET
ftr-404	530	33	first	first	ADJ
ftr-404	530	34	$	$	SYM
ftr-404	530	35	150,000	150,000	NUM
ftr-404	530	36	of	of	ADP
ftr-404	530	37	the	the	DET
ftr-404	530	38	purchase	purchase	NOUN
ftr-404	530	39	price	price	NOUN
ftr-404	530	40	and	and	CCONJ
ftr-404	530	41	must	must	AUX
ftr-404	530	42	recover	recover	VERB
ftr-404	530	43	the	the	DET
ftr-404	530	44	remaining	remain	VERB
ftr-404	530	45	$	$	SYM
ftr-404	530	46	50,000	50,000	NUM
ftr-404	530	47	over	over	ADP
ftr-404	530	48	the	the	DET
ftr-404	530	49	life	life	NOUN
ftr-404	530	50	of	of	ADP
ftr-404	530	51	the	the	DET
ftr-404	530	52	investment	investment	NOUN
ftr-404	530	53	.	.	PUNCT
ftr-404	531	1	assuming	assume	VERB
ftr-404	531	2	the	the	DET
ftr-404	531	3	macrs67	macrs67	NOUN
ftr-404	531	4	deduction	deduction	NOUN
ftr-404	531	5	for	for	ADP
ftr-404	531	6	the	the	DET
ftr-404	531	7	year	year	NOUN
ftr-404	531	8	of	of	ADP
ftr-404	531	9	purchase	purchase	NOUN
ftr-404	531	10	does	do	AUX
ftr-404	531	11	not	not	PART
ftr-404	531	12	produce	produce	VERB
ftr-404	531	13	an	an	DET
ftr-404	531	14	additional	additional	ADJ
ftr-404	531	15	loss	loss	NOUN
ftr-404	531	16	offset	offset	NOUN
ftr-404	531	17	,	,	PUNCT
ftr-404	531	18	the	the	DET
ftr-404	531	19	taxpayer	taxpayer	NOUN
ftr-404	531	20	would	would	AUX
ftr-404	531	21	owe	owe	VERB
ftr-404	531	22	$	$	SYM
ftr-404	531	23	100,000	100,000	NUM
ftr-404	531	24	in	in	ADP
ftr-404	531	25	tax	tax	NOUN
ftr-404	531	26	,	,	PUNCT
ftr-404	531	27	and	and	CCONJ
ftr-404	531	28	the	the	DET
ftr-404	531	29	taxpayer	taxpayer	NOUN
ftr-404	531	30	’s	’s	PART
ftr-404	531	31	after	after	ADP
ftr-404	531	32	-	-	PUNCT
ftr-404	531	33	tax	tax	NOUN
ftr-404	531	34	cash	cash	NOUN
ftr-404	531	35	flow68	flow68	NOUN
ftr-404	531	36	would	would	AUX
ftr-404	531	37	also	also	ADV
ftr-404	531	38	be	be	AUX
ftr-404	531	39	$	$	SYM
ftr-404	531	40	100,000	100,000	NUM
ftr-404	531	41	.	.	PUNCT
ftr-404	532	1	because	because	SCONJ
ftr-404	532	2	only	only	ADV
ftr-404	532	3	$	$	SYM
ftr-404	532	4	150,000	150,000	NUM
ftr-404	532	5	of	of	ADP
ftr-404	532	6	the	the	DET
ftr-404	532	7	equipment	equipment	NOUN
ftr-404	532	8	’s	’s	PART
ftr-404	532	9	cost	cost	PROPN
ftr-404	532	10	may69	may69	PROPN
ftr-404	532	11	be	be	AUX
ftr-404	532	12	expensed	expense	VERB
ftr-404	532	13	,	,	PUNCT
ftr-404	532	14	this	this	DET
ftr-404	532	15	taxpayer	taxpayer	NOUN
ftr-404	532	16	would	would	AUX
ftr-404	532	17	actually	actually	ADV
ftr-404	532	18	create	create	VERB
ftr-404	532	19	$	$	SYM
ftr-404	532	20	240,000	240,000	NUM
ftr-404	532	21	of	of	ADP
ftr-404	532	22	tax	tax	NOUN
ftr-404	532	23	capital	capital	NOUN
ftr-404	532	24	and	and	CCONJ
ftr-404	532	25	invest	invest	VERB
ftr-404	532	26	$	$	SYM
ftr-404	532	27	200,000	200,000	NUM
ftr-404	532	28	of	of	ADP
ftr-404	532	29	it	it	PRON
ftr-404	532	30	.	.	PUNCT
ftr-404	533	1	however	however	ADV
ftr-404	533	2	,	,	PUNCT
ftr-404	533	3	the	the	DET
ftr-404	533	4	taxpayer	taxpayer	NOUN
ftr-404	533	5	would	would	AUX
ftr-404	533	6	only	only	ADV
ftr-404	533	7	recover	recover	VERB
ftr-404	533	8	$	$	SYM
ftr-404	533	9	150,000	150,000	NUM
ftr-404	533	10	of	of	ADP
ftr-404	533	11	that	that	DET
ftr-404	533	12	tax	tax	NOUN
ftr-404	533	13	-	-	PUNCT
ftr-404	533	14	capital	capital	NOUN
ftr-404	533	15	tax	tax	NOUN
ftr-404	533	16	-	-	PUNCT
ftr-404	533	17	free	free	ADJ
ftr-404	533	18	in	in	ADP
ftr-404	533	19	the	the	DET
ftr-404	533	20	year	year	NOUN
ftr-404	533	21	of	of	ADP
ftr-404	533	22	purchase	purchase	NOUN
ftr-404	533	23	.	.	PUNCT
ftr-404	534	1	the	the	DET
ftr-404	534	2	remaining	remain	VERB
ftr-404	534	3	tax	tax	NOUN
ftr-404	534	4	-	-	PUNCT
ftr-404	534	5	capital	capital	NOUN
ftr-404	534	6	investment	investment	NOUN
ftr-404	534	7	(	(	PUNCT
ftr-404	534	8	$	$	SYM
ftr-404	534	9	50,000	50,000	NUM
ftr-404	534	10	)	)	PUNCT
ftr-404	534	11	would	would	AUX
ftr-404	534	12	eventually	eventually	ADV
ftr-404	534	13	be	be	AUX
ftr-404	534	14	completely	completely	ADV
ftr-404	534	15	recovered	recover	VERB
ftr-404	534	16	tax	tax	NOUN
ftr-404	534	17	-	-	PUNCT
ftr-404	534	18	free	free	ADJ
ftr-404	534	19	economically	economically	ADV
ftr-404	534	20	,	,	PUNCT
ftr-404	534	21	but	but	CCONJ
ftr-404	534	22	not	not	PART
ftr-404	534	23	financially	financially	ADV
ftr-404	534	24	,	,	PUNCT
ftr-404	534	25	under	under	ADP
ftr-404	534	26	section	section	NOUN
ftr-404	534	27	168	168	NUM
ftr-404	534	28	(	(	PUNCT
ftr-404	534	29	macrs).70	macrs).70	X
ftr-404	534	30	the	the	DET
ftr-404	534	31	treatment	treatment	NOUN
ftr-404	534	32	of	of	ADP
ftr-404	534	33	this	this	DET
ftr-404	534	34	transaction	transaction	NOUN
ftr-404	534	35	combines	combine	VERB
ftr-404	534	36	normative	normative	ADJ
ftr-404	534	37	capital	capital	NOUN
ftr-404	534	38	expensing	expense	VERB
ftr-404	534	39	of	of	ADP
ftr-404	534	40	the	the	DET
ftr-404	534	41	first	first	ADJ
ftr-404	534	42	$	$	SYM
ftr-404	534	43	150,000	150,000	NUM
ftr-404	534	44	of	of	ADP
ftr-404	534	45	invested	invest	VERB
ftr-404	534	46	capital	capital	NOUN
ftr-404	534	47	,	,	PUNCT
ftr-404	534	48	with	with	ADP
ftr-404	534	49	under	under	ADV
ftr-404	534	50	-	-	PUNCT
ftr-404	534	51	expensing	expensing	NOUN
ftr-404	534	52	of	of	ADP
ftr-404	534	53	the	the	DET
ftr-404	534	54	second	second	ADJ
ftr-404	534	55	$	$	SYM
ftr-404	534	56	50,000	50,000	NUM
ftr-404	534	57	.	.	PUNCT
ftr-404	535	1	normative	normative	ADJ
ftr-404	535	2	capital	capital	NOUN
ftr-404	535	3	equipment	equipment	NOUN
ftr-404	535	4	expensing	expense	VERB
ftr-404	535	5	should	should	AUX
ftr-404	535	6	allow	allow	VERB
ftr-404	535	7	complete	complete	ADJ
ftr-404	535	8	and	and	CCONJ
ftr-404	535	9	immediate	immediate	ADJ
ftr-404	535	10	recovery	recovery	NOUN
ftr-404	535	11	of	of	ADP
ftr-404	535	12	all	all	DET
ftr-404	535	13	invested	invest	VERB
ftr-404	535	14	tax	tax	NOUN
ftr-404	535	15	capital	capital	NOUN
ftr-404	535	16	when	when	SCONJ
ftr-404	535	17	the	the	DET
ftr-404	535	18	entire	entire	ADJ
ftr-404	535	19	amounts	amount	NOUN
ftr-404	535	20	invested	invest	VERB
ftr-404	535	21	(	(	PUNCT
ftr-404	535	22	e.g.	e.g.	ADV
ftr-404	535	23	,	,	PUNCT
ftr-404	535	24	$	$	SYM
ftr-404	535	25	200,000	200,000	NUM
ftr-404	535	26	)	)	PUNCT
ftr-404	535	27	,	,	PUNCT
ftr-404	535	28	do	do	AUX
ftr-404	535	29	not	not	PART
ftr-404	535	30	exceed	exceed	VERB
ftr-404	535	31	the	the	DET
ftr-404	535	32	natural	natural	ADJ
ftr-404	535	33	tax	tax	NOUN
ftr-404	535	34	capital	capital	NOUN
ftr-404	535	35	creation	creation	NOUN
ftr-404	535	36	threshold	threshold	NOUN
ftr-404	535	37	for	for	ADP
ftr-404	535	38	a	a	DET
ftr-404	535	39	fully	fully	ADV
ftr-404	535	40	expensed	expense	VERB
ftr-404	535	41	equipment	equipment	NOUN
ftr-404	535	42	purchase	purchase	NOUN
ftr-404	535	43	in	in	ADP
ftr-404	535	44	a	a	DET
ftr-404	535	45	rbit	rbit	NOUN
ftr-404	535	46	base	base	NOUN
ftr-404	535	47	under	under	ADP
ftr-404	535	48	these	these	DET
ftr-404	535	49	circumstances	circumstance	NOUN
ftr-404	535	50	(	(	PUNCT
ftr-404	535	51	$	$	SYM
ftr-404	535	52	240,000	240,000	NUM
ftr-404	535	53	)	)	PUNCT
ftr-404	535	54	.	.	PUNCT
ftr-404	536	1	the	the	DET
ftr-404	536	2	$	$	SYM
ftr-404	536	3	200,000	200,000	NUM
ftr-404	536	4	equipment	equipment	NOUN
ftr-404	536	5	purchase	purchase	NOUN
ftr-404	536	6	in	in	ADP
ftr-404	536	7	the	the	DET
ftr-404	536	8	current	current	ADJ
ftr-404	536	9	example	example	NOUN
ftr-404	536	10	is	be	AUX
ftr-404	536	11	below71	below71	ADJ
ftr-404	536	12	2006	2006	NUM
ftr-404	536	13	]	]	PUNCT
ftr-404	536	14	capital	capital	NOUN
ftr-404	536	15	equipment	equipment	NOUN
ftr-404	536	16	expensing	expense	VERB
ftr-404	536	17	239	239	NUM
ftr-404	536	18	72	72	NUM
ftr-404	536	19	.	.	PUNCT
ftr-404	537	1	after	after	ADP
ftr-404	537	2	deducting	deduct	VERB
ftr-404	537	3	$	$	SYM
ftr-404	537	4	100,000	100,000	NUM
ftr-404	537	5	under	under	ADP
ftr-404	537	6	§	§	PROPN
ftr-404	537	7	179	179	NUM
ftr-404	537	8	,	,	PUNCT
ftr-404	537	9	he	he	PRON
ftr-404	537	10	is	be	AUX
ftr-404	537	11	able	able	ADJ
ftr-404	537	12	to	to	PART
ftr-404	537	13	deduct	deduct	VERB
ftr-404	537	14	50	50	NUM
ftr-404	537	15	%	%	NOUN
ftr-404	537	16	of	of	ADP
ftr-404	537	17	the	the	DET
ftr-404	537	18	remaining	remain	VERB
ftr-404	537	19	basis	basis	NOUN
ftr-404	537	20	of	of	ADP
ftr-404	537	21	$	$	SYM
ftr-404	537	22	150,000	150,000	NUM
ftr-404	537	23	under	under	ADP
ftr-404	537	24	§	§	PROPN
ftr-404	537	25	168(k	168(k	PROPN
ftr-404	537	26	)	)	PUNCT
ftr-404	537	27	,	,	PUNCT
ftr-404	537	28	which	which	PRON
ftr-404	537	29	equals	equal	VERB
ftr-404	537	30	another	another	DET
ftr-404	537	31	$	$	SYM
ftr-404	537	32	75,000	75,000	NUM
ftr-404	537	33	,	,	PUNCT
ftr-404	537	34	for	for	ADP
ftr-404	537	35	a	a	DET
ftr-404	537	36	total	total	ADJ
ftr-404	537	37	first	first	ADJ
ftr-404	537	38	year	year	NOUN
ftr-404	537	39	deduction	deduction	NOUN
ftr-404	537	40	of	of	ADP
ftr-404	537	41	$	$	SYM
ftr-404	537	42	175,000	175,000	NUM
ftr-404	537	43	.	.	PUNCT
ftr-404	538	1	the	the	DET
ftr-404	538	2	capital	capital	NOUN
ftr-404	538	3	creation	creation	NOUN
ftr-404	538	4	threshold	threshold	NOUN
ftr-404	538	5	for	for	ADP
ftr-404	538	6	a	a	DET
ftr-404	538	7	fully	fully	ADV
ftr-404	538	8	expensed	expense	VERB
ftr-404	538	9	asset	asset	NOUN
ftr-404	538	10	under	under	ADP
ftr-404	538	11	these	these	DET
ftr-404	538	12	circumstances	circumstance	NOUN
ftr-404	538	13	.	.	PUNCT
ftr-404	539	1	therefore	therefore	ADV
ftr-404	539	2	,	,	PUNCT
ftr-404	539	3	the	the	DET
ftr-404	539	4	purchase	purchase	NOUN
ftr-404	539	5	price	price	NOUN
ftr-404	539	6	consists	consist	VERB
ftr-404	539	7	entirely	entirely	ADV
ftr-404	539	8	of	of	ADP
ftr-404	539	9	invested	invest	VERB
ftr-404	539	10	tax	tax	NOUN
ftr-404	539	11	capital	capital	NOUN
ftr-404	539	12	and	and	CCONJ
ftr-404	539	13	,	,	PUNCT
ftr-404	539	14	under	under	ADP
ftr-404	539	15	normative	normative	ADJ
ftr-404	539	16	capital	capital	NOUN
ftr-404	539	17	creation	creation	NOUN
ftr-404	539	18	and	and	CCONJ
ftr-404	539	19	equipment	equipment	NOUN
ftr-404	539	20	expensing	expense	VERB
ftr-404	539	21	principles	principle	NOUN
ftr-404	539	22	,	,	PUNCT
ftr-404	539	23	a	a	DET
ftr-404	539	24	deduction	deduction	NOUN
ftr-404	539	25	for	for	ADP
ftr-404	539	26	the	the	DET
ftr-404	539	27	full	full	ADJ
ftr-404	539	28	purchase	purchase	NOUN
ftr-404	539	29	price	price	NOUN
ftr-404	539	30	of	of	ADP
ftr-404	539	31	the	the	DET
ftr-404	539	32	equipment	equipment	NOUN
ftr-404	539	33	should	should	AUX
ftr-404	539	34	be	be	AUX
ftr-404	539	35	allowed	allow	VERB
ftr-404	539	36	.	.	PUNCT
ftr-404	540	1	2	2	X
ftr-404	540	2	.	.	X
ftr-404	540	3	over	over	ADP
ftr-404	540	4	-	-	PUNCT
ftr-404	540	5	expensing	expense	VERB
ftr-404	540	6	section	section	NOUN
ftr-404	540	7	179	179	NUM
ftr-404	540	8	and	and	CCONJ
ftr-404	540	9	section	section	NOUN
ftr-404	540	10	168(k	168(k	NUM
ftr-404	540	11	)	)	PUNCT
ftr-404	540	12	combined	combine	VERB
ftr-404	540	13	produce	produce	VERB
ftr-404	540	14	under	under	ADP
ftr-404	540	15	-	-	PUNCT
ftr-404	540	16	expensing	expensing	NOUN
ftr-404	540	17	under	under	ADP
ftr-404	540	18	the	the	DET
ftr-404	540	19	circumstances	circumstance	NOUN
ftr-404	540	20	above	above	ADV
ftr-404	540	21	,	,	PUNCT
ftr-404	540	22	but	but	CCONJ
ftr-404	540	23	in	in	ADP
ftr-404	540	24	different	different	ADJ
ftr-404	540	25	circumstances	circumstance	NOUN
ftr-404	540	26	,	,	PUNCT
ftr-404	540	27	they	they	PRON
ftr-404	540	28	can	can	AUX
ftr-404	540	29	produce	produce	VERB
ftr-404	540	30	over	over	ADP
ftr-404	540	31	-	-	PUNCT
ftr-404	540	32	expensing	expense	VERB
ftr-404	540	33	.	.	PUNCT
ftr-404	540	34	example	example	NOUN
ftr-404	541	1	4	4	NUM
ftr-404	541	2	:	:	PUNCT
ftr-404	541	3	the	the	DET
ftr-404	541	4	same	same	ADJ
ftr-404	541	5	taxpayer	taxpayer	NOUN
ftr-404	541	6	as	as	ADP
ftr-404	541	7	in	in	ADP
ftr-404	541	8	the	the	DET
ftr-404	541	9	previous	previous	ADJ
ftr-404	541	10	example	example	NOUN
ftr-404	541	11	has	have	VERB
ftr-404	541	12	only	only	ADV
ftr-404	541	13	$	$	SYM
ftr-404	541	14	250,000	250,000	NUM
ftr-404	541	15	of	of	ADP
ftr-404	541	16	earnings	earning	NOUN
ftr-404	541	17	and	and	CCONJ
ftr-404	541	18	purchases	purchase	NOUN
ftr-404	541	19	the	the	DET
ftr-404	541	20	same	same	ADJ
ftr-404	541	21	$	$	SYM
ftr-404	541	22	200,000	200,000	NUM
ftr-404	541	23	of	of	ADP
ftr-404	541	24	equipment	equipment	NOUN
ftr-404	541	25	.	.	PUNCT
ftr-404	542	1	due	due	ADP
ftr-404	542	2	to	to	ADP
ftr-404	542	3	the	the	DET
ftr-404	542	4	ability	ability	NOUN
ftr-404	542	5	to	to	PART
ftr-404	542	6	piggy	piggy	VERB
ftr-404	542	7	-	-	PUNCT
ftr-404	542	8	back	back	NOUN
ftr-404	542	9	the	the	DET
ftr-404	542	10	section	section	NOUN
ftr-404	542	11	179	179	NUM
ftr-404	542	12	expensing	expensing	NOUN
ftr-404	542	13	deduction	deduction	NOUN
ftr-404	542	14	and	and	CCONJ
ftr-404	542	15	the	the	DET
ftr-404	542	16	section	section	NOUN
ftr-404	542	17	168(k	168(k	NUM
ftr-404	542	18	)	)	PUNCT
ftr-404	542	19	50	50	NUM
ftr-404	542	20	%	%	NOUN
ftr-404	542	21	bonus	bonus	NOUN
ftr-404	542	22	deprecation	deprecation	NOUN
ftr-404	542	23	deduction	deduction	NOUN
ftr-404	542	24	,	,	PUNCT
ftr-404	542	25	the	the	DET
ftr-404	542	26	taxpayer	taxpayer	NOUN
ftr-404	542	27	is	be	AUX
ftr-404	542	28	able	able	ADJ
ftr-404	542	29	to	to	PART
ftr-404	542	30	generically	generically	ADV
ftr-404	542	31	expense	expense	VERB
ftr-404	542	32	the	the	DET
ftr-404	542	33	entire	entire	ADJ
ftr-404	542	34	first	first	ADJ
ftr-404	542	35	$	$	SYM
ftr-404	542	36	175,000	175,000	NUM
ftr-404	542	37	of	of	ADP
ftr-404	542	38	the	the	DET
ftr-404	542	39	equipment	equipment	NOUN
ftr-404	542	40	purchase	purchase	NOUN
ftr-404	542	41	price	price	NOUN
ftr-404	542	42	.	.	PUNCT
ftr-404	543	1	this72	this72	PROPN
ftr-404	543	2	taxpayer	taxpayer	NOUN
ftr-404	543	3	has	have	AUX
ftr-404	543	4	only	only	ADV
ftr-404	543	5	created	create	VERB
ftr-404	543	6	$	$	SYM
ftr-404	543	7	150,000	150,000	NUM
ftr-404	543	8	of	of	ADP
ftr-404	543	9	tax	tax	NOUN
ftr-404	543	10	capital	capital	NOUN
ftr-404	543	11	,	,	PUNCT
ftr-404	543	12	which	which	PRON
ftr-404	543	13	she	she	PRON
ftr-404	543	14	properly	properly	ADV
ftr-404	543	15	recovers	recover	VERB
ftr-404	543	16	tax	tax	NOUN
ftr-404	543	17	-	-	PUNCT
ftr-404	543	18	free	free	ADJ
ftr-404	543	19	;	;	PUNCT
ftr-404	543	20	but	but	CCONJ
ftr-404	543	21	she	she	PRON
ftr-404	543	22	also	also	ADV
ftr-404	543	23	offsets	offset	VERB
ftr-404	543	24	$	$	SYM
ftr-404	543	25	25,000	25,000	NUM
ftr-404	543	26	of	of	ADP
ftr-404	543	27	pre	pre	ADJ
ftr-404	543	28	-	-	ADJ
ftr-404	543	29	tax	tax	ADJ
ftr-404	543	30	income	income	NOUN
ftr-404	543	31	,	,	PUNCT
ftr-404	543	32	which	which	PRON
ftr-404	543	33	exempts	exempt	VERB
ftr-404	543	34	that	that	DET
ftr-404	543	35	amount	amount	NOUN
ftr-404	543	36	from	from	ADP
ftr-404	543	37	tax	tax	NOUN
ftr-404	543	38	.	.	PUNCT
ftr-404	544	1	this	this	DET
ftr-404	544	2	transaction	transaction	NOUN
ftr-404	544	3	combines	combine	VERB
ftr-404	544	4	normative	normative	ADJ
ftr-404	544	5	capital	capital	NOUN
ftr-404	544	6	expensing	expense	VERB
ftr-404	544	7	of	of	ADP
ftr-404	544	8	the	the	DET
ftr-404	544	9	first	first	ADJ
ftr-404	544	10	$	$	SYM
ftr-404	544	11	150,000	150,000	NUM
ftr-404	544	12	of	of	ADP
ftr-404	544	13	created	create	VERB
ftr-404	544	14	tax	tax	NOUN
ftr-404	544	15	capital	capital	NOUN
ftr-404	544	16	,	,	PUNCT
ftr-404	544	17	with	with	ADP
ftr-404	544	18	over	over	ADV
ftr-404	544	19	-	-	PUNCT
ftr-404	544	20	expensing	expensing	NOUN
ftr-404	544	21	of	of	ADP
ftr-404	544	22	the	the	DET
ftr-404	544	23	additional	additional	ADJ
ftr-404	544	24	$	$	SYM
ftr-404	544	25	25,000	25,000	NUM
ftr-404	544	26	of	of	ADP
ftr-404	544	27	investment	investment	NOUN
ftr-404	544	28	that	that	PRON
ftr-404	544	29	offsets	offset	VERB
ftr-404	544	30	pre	pre	ADJ
ftr-404	544	31	-	-	ADJ
ftr-404	544	32	tax	tax	ADJ
ftr-404	544	33	income	income	NOUN
ftr-404	544	34	,	,	PUNCT
ftr-404	544	35	and	and	CCONJ
ftr-404	544	36	thus	thus	ADV
ftr-404	544	37	exempts	exempt	VERB
ftr-404	544	38	that	that	DET
ftr-404	544	39	amount	amount	NOUN
ftr-404	544	40	from	from	ADP
ftr-404	544	41	tax	tax	NOUN
ftr-404	544	42	.	.	PUNCT
ftr-404	545	1	when	when	SCONJ
ftr-404	545	2	the	the	DET
ftr-404	545	3	amounts	amount	NOUN
ftr-404	545	4	invested	invest	VERB
ftr-404	545	5	in	in	ADP
ftr-404	545	6	equipment	equipment	NOUN
ftr-404	545	7	exceed	exceed	VERB
ftr-404	545	8	the	the	DET
ftr-404	545	9	natural	natural	ADJ
ftr-404	545	10	capital	capital	NOUN
ftr-404	545	11	creation	creation	NOUN
ftr-404	545	12	threshold	threshold	NOUN
ftr-404	545	13	for	for	ADP
ftr-404	545	14	a	a	DET
ftr-404	545	15	fully	fully	ADV
ftr-404	545	16	expensed	expense	VERB
ftr-404	545	17	asset	asset	NOUN
ftr-404	545	18	under	under	ADP
ftr-404	545	19	these	these	DET
ftr-404	545	20	circumstances	circumstance	NOUN
ftr-404	545	21	,	,	PUNCT
ftr-404	545	22	normative	normative	ADJ
ftr-404	545	23	cee	cee	PROPN
ftr-404	545	24	should	should	AUX
ftr-404	545	25	allow	allow	VERB
ftr-404	545	26	only	only	ADV
ftr-404	545	27	the	the	DET
ftr-404	545	28	recovery	recovery	NOUN
ftr-404	545	29	of	of	ADP
ftr-404	545	30	the	the	DET
ftr-404	545	31	invested	invest	VERB
ftr-404	545	32	tax	tax	NOUN
ftr-404	545	33	capital	capital	NOUN
ftr-404	545	34	(	(	PUNCT
ftr-404	545	35	$	$	SYM
ftr-404	545	36	150,000	150,000	NUM
ftr-404	545	37	)	)	PUNCT
ftr-404	545	38	.	.	PUNCT
ftr-404	546	1	v.	v.	ADP
ftr-404	546	2	normative	normative	ADJ
ftr-404	546	3	capital	capital	NOUN
ftr-404	546	4	creation	creation	NOUN
ftr-404	546	5	,	,	PUNCT
ftr-404	546	6	equipment	equipment	NOUN
ftr-404	546	7	expensing	expensing	NOUN
ftr-404	546	8	and	and	CCONJ
ftr-404	546	9	capital	capital	NOUN
ftr-404	546	10	formation	formation	NOUN
ftr-404	546	11	in	in	ADP
ftr-404	546	12	a	a	DET
ftr-404	546	13	transition	transition	NOUN
ftr-404	546	14	income	income	NOUN
ftr-404	546	15	tax	tax	NOUN
ftr-404	546	16	base	base	NOUN
ftr-404	546	17	a.	a.	NOUN
ftr-404	546	18	defining	define	VERB
ftr-404	546	19	the	the	DET
ftr-404	546	20	problem	problem	NOUN
ftr-404	546	21	existing	exist	VERB
ftr-404	546	22	equipment	equipment	NOUN
ftr-404	546	23	expensing	expense	VERB
ftr-404	546	24	methods	method	NOUN
ftr-404	546	25	in	in	ADP
ftr-404	546	26	the	the	DET
ftr-404	546	27	u.s	u.s	PROPN
ftr-404	546	28	.	.	PROPN
ftr-404	546	29	can	can	AUX
ftr-404	546	30	either	either	CCONJ
ftr-404	546	31	deny	deny	VERB
ftr-404	546	32	immediate	immediate	ADJ
ftr-404	546	33	recovery	recovery	NOUN
ftr-404	546	34	of	of	ADP
ftr-404	546	35	invested	invest	VERB
ftr-404	546	36	capital	capital	NOUN
ftr-404	546	37	,	,	PUNCT
ftr-404	546	38	or	or	CCONJ
ftr-404	546	39	allow	allow	VERB
ftr-404	546	40	immediate	immediate	ADJ
ftr-404	546	41	recovery	recovery	NOUN
ftr-404	546	42	of	of	ADP
ftr-404	546	43	untaxed	untaxed	ADJ
ftr-404	546	44	earnings	earning	NOUN
ftr-404	546	45	.	.	PUNCT
ftr-404	547	1	this	this	PRON
ftr-404	547	2	happens	happen	VERB
ftr-404	547	3	for	for	ADP
ftr-404	547	4	two	two	NUM
ftr-404	547	5	basic	basic	ADJ
ftr-404	547	6	reasons	reason	NOUN
ftr-404	547	7	.	.	PUNCT
ftr-404	548	1	when	when	SCONJ
ftr-404	548	2	expensing	expense	VERB
ftr-404	548	3	is	be	AUX
ftr-404	548	4	limited	limit	VERB
ftr-404	548	5	to	to	ADP
ftr-404	548	6	dollar	dollar	NOUN
ftr-404	548	7	amounts	amount	NOUN
ftr-404	548	8	or	or	CCONJ
ftr-404	548	9	percentages	percentage	NOUN
ftr-404	548	10	of	of	ADP
ftr-404	548	11	investment	investment	NOUN
ftr-404	548	12	in	in	ADP
ftr-404	548	13	equipment	equipment	NOUN
ftr-404	548	14	,	,	PUNCT
ftr-404	548	15	both	both	CCONJ
ftr-404	548	16	underexpensing	underexpensing	NOUN
ftr-404	548	17	and	and	CCONJ
ftr-404	548	18	over	over	ADP
ftr-404	548	19	-	-	PUNCT
ftr-404	548	20	expensing	expensing	NOUN
ftr-404	548	21	can	can	AUX
ftr-404	548	22	occur	occur	VERB
ftr-404	548	23	.	.	PUNCT
ftr-404	549	1	to	to	ADP
ftr-404	549	2	the	the	DET
ftr-404	549	3	extent	extent	NOUN
ftr-404	549	4	that	that	SCONJ
ftr-404	549	5	unlimited	unlimited	ADJ
ftr-404	549	6	expensing	expensing	NOUN
ftr-404	549	7	is	be	AUX
ftr-404	549	8	allowed	allow	VERB
ftr-404	549	9	,	,	PUNCT
ftr-404	549	10	over	over	ADP
ftr-404	549	11	-	-	PUNCT
ftr-404	549	12	expensing	expense	VERB
ftr-404	549	13	alone	alone	ADV
ftr-404	549	14	will	will	AUX
ftr-404	549	15	always	always	ADV
ftr-404	549	16	occur	occur	VERB
ftr-404	549	17	.	.	PUNCT
ftr-404	550	1	the	the	DET
ftr-404	550	2	tax	tax	NOUN
ftr-404	550	3	base	base	NOUN
ftr-404	550	4	structural	structural	ADJ
ftr-404	550	5	problem	problem	NOUN
ftr-404	550	6	is	be	AUX
ftr-404	550	7	two	two	NUM
ftr-404	550	8	-	-	NUM
ftr-404	550	9	fold	fold	ADJ
ftr-404	550	10	.	.	PUNCT
ftr-404	551	1	first	first	ADV
ftr-404	551	2	,	,	PUNCT
ftr-404	551	3	tax	tax	NOUN
ftr-404	551	4	capital	capital	NOUN
ftr-404	551	5	creation	creation	NOUN
ftr-404	551	6	is	be	AUX
ftr-404	551	7	not	not	PART
ftr-404	551	8	measured	measure	VERB
ftr-404	551	9	or	or	CCONJ
ftr-404	551	10	accounted	account	VERB
ftr-404	551	11	for	for	ADP
ftr-404	551	12	under	under	ADP
ftr-404	551	13	any	any	DET
ftr-404	551	14	expensing	expense	VERB
ftr-404	551	15	method	method	NOUN
ftr-404	551	16	.	.	PUNCT
ftr-404	552	1	second	second	ADJ
ftr-404	552	2	,	,	PUNCT
ftr-404	552	3	current	current	ADJ
ftr-404	552	4	expensing	expense	VERB
ftr-404	552	5	methods	method	NOUN
ftr-404	552	6	are	be	AUX
ftr-404	552	7	not	not	PART
ftr-404	552	8	structured	structure	VERB
ftr-404	552	9	to	to	PART
ftr-404	552	10	relate	relate	VERB
ftr-404	552	11	expensing	expense	VERB
ftr-404	552	12	deductions	deduction	NOUN
ftr-404	552	13	to	to	PART
ftr-404	552	14	tax	tax	VERB
ftr-404	552	15	240	240	NUM
ftr-404	552	16	florida	florida	PROPN
ftr-404	552	17	tax	tax	NOUN
ftr-404	552	18	review	review	NOUN
ftr-404	553	1	[	[	X
ftr-404	553	2	vol.7:4	vol.7:4	NOUN
ftr-404	553	3	73	73	NUM
ftr-404	553	4	.	.	PUNCT
ftr-404	554	1	nascent	nascent	ADJ
ftr-404	554	2	tax	tax	NOUN
ftr-404	554	3	capital	capital	NOUN
ftr-404	554	4	(	(	PUNCT
ftr-404	554	5	cap	cap	NOUN
ftr-404	554	6	)	)	PUNCT
ftr-404	554	7	equals	equal	VERB
ftr-404	554	8	after	after	ADP
ftr-404	554	9	-	-	PUNCT
ftr-404	554	10	tax	tax	NOUN
ftr-404	554	11	earnings	earning	NOUN
ftr-404	554	12	[	[	X
ftr-404	554	13	e(1	e(1	PROPN
ftr-404	554	14	-	-	PUNCT
ftr-404	554	15	t	t	PROPN
ftr-404	554	16	)	)	PUNCT
ftr-404	554	17	]	]	PUNCT
ftr-404	554	18	.	.	PUNCT
ftr-404	555	1	74	74	NUM
ftr-404	555	2	.	.	PUNCT
ftr-404	556	1	in	in	ADP
ftr-404	556	2	addition	addition	NOUN
ftr-404	556	3	to	to	ADP
ftr-404	556	4	the	the	DET
ftr-404	556	5	problems	problem	NOUN
ftr-404	556	6	of	of	ADP
ftr-404	556	7	administration	administration	NOUN
ftr-404	556	8	,	,	PUNCT
ftr-404	556	9	employing	employ	VERB
ftr-404	556	10	mark	mark	NOUN
ftr-404	556	11	-	-	PUNCT
ftr-404	556	12	to	to	ADP
ftr-404	556	13	-	-	PUNCT
ftr-404	556	14	market	market	NOUN
ftr-404	556	15	accounting	accounting	NOUN
ftr-404	556	16	at	at	ADP
ftr-404	556	17	other	other	ADJ
ftr-404	556	18	intervals	interval	NOUN
ftr-404	556	19	would	would	AUX
ftr-404	556	20	be	be	AUX
ftr-404	556	21	contrary	contrary	ADJ
ftr-404	556	22	to	to	ADP
ftr-404	556	23	normative	normative	ADJ
ftr-404	556	24	realization	realization	NOUN
ftr-404	556	25	based	base	VERB
ftr-404	556	26	income	income	NOUN
ftr-404	556	27	tax	tax	NOUN
ftr-404	556	28	principles	principle	NOUN
ftr-404	556	29	.	.	PUNCT
ftr-404	557	1	capital	capital	NOUN
ftr-404	557	2	creation	creation	NOUN
ftr-404	557	3	and	and	CCONJ
ftr-404	557	4	availability	availability	NOUN
ftr-404	557	5	.	.	PUNCT
ftr-404	558	1	while	while	SCONJ
ftr-404	558	2	existing	exist	VERB
ftr-404	558	3	expensing	expense	VERB
ftr-404	558	4	methods	method	NOUN
ftr-404	558	5	are	be	AUX
ftr-404	558	6	applied	apply	VERB
ftr-404	558	7	to	to	ADP
ftr-404	558	8	myriads	myriad	NOUN
ftr-404	558	9	of	of	ADP
ftr-404	558	10	individual	individual	ADJ
ftr-404	558	11	transactions	transaction	NOUN
ftr-404	558	12	,	,	PUNCT
ftr-404	558	13	the	the	DET
ftr-404	558	14	measurable	measurable	ADJ
ftr-404	558	15	economic	economic	ADJ
ftr-404	558	16	and	and	CCONJ
ftr-404	558	17	financial	financial	ADJ
ftr-404	558	18	characteristic	characteristic	NOUN
ftr-404	558	19	of	of	ADP
ftr-404	558	20	those	those	DET
ftr-404	558	21	individual	individual	ADJ
ftr-404	558	22	transactions	transaction	NOUN
ftr-404	558	23	,	,	PUNCT
ftr-404	558	24	that	that	PRON
ftr-404	558	25	could	could	AUX
ftr-404	558	26	relate	relate	VERB
ftr-404	558	27	expensing	expense	VERB
ftr-404	558	28	deductions	deduction	NOUN
ftr-404	558	29	to	to	ADP
ftr-404	558	30	capital	capital	NOUN
ftr-404	558	31	creation	creation	NOUN
ftr-404	558	32	,	,	PUNCT
ftr-404	558	33	vary	vary	VERB
ftr-404	558	34	from	from	ADP
ftr-404	558	35	taxpayer	taxpayer	NOUN
ftr-404	558	36	to	to	ADP
ftr-404	558	37	taxpayer	taxpayer	NOUN
ftr-404	558	38	,	,	PUNCT
ftr-404	558	39	and	and	CCONJ
ftr-404	558	40	from	from	ADP
ftr-404	558	41	equipment	equipment	NOUN
ftr-404	558	42	purchase	purchase	NOUN
ftr-404	558	43	to	to	ADP
ftr-404	558	44	equipment	equipment	NOUN
ftr-404	558	45	purchase	purchase	NOUN
ftr-404	558	46	.	.	PUNCT
ftr-404	559	1	those	those	DET
ftr-404	559	2	characteristics	characteristic	NOUN
ftr-404	559	3	include	include	VERB
ftr-404	559	4	the	the	DET
ftr-404	559	5	tax	tax	NOUN
ftr-404	559	6	rate	rate	NOUN
ftr-404	559	7	of	of	ADP
ftr-404	559	8	the	the	DET
ftr-404	559	9	investor	investor	NOUN
ftr-404	559	10	,	,	PUNCT
ftr-404	559	11	the	the	DET
ftr-404	559	12	taxable	taxable	ADJ
ftr-404	559	13	income	income	NOUN
ftr-404	559	14	available	available	ADJ
ftr-404	559	15	prior	prior	ADV
ftr-404	559	16	to	to	ADP
ftr-404	559	17	taking	take	VERB
ftr-404	559	18	the	the	DET
ftr-404	559	19	expensing	expense	VERB
ftr-404	559	20	deduction	deduction	NOUN
ftr-404	559	21	,	,	PUNCT
ftr-404	559	22	and	and	CCONJ
ftr-404	559	23	the	the	DET
ftr-404	559	24	amount	amount	NOUN
ftr-404	559	25	of	of	ADP
ftr-404	559	26	equipment	equipment	NOUN
ftr-404	559	27	investment	investment	NOUN
ftr-404	559	28	relative	relative	ADJ
ftr-404	559	29	to	to	ADP
ftr-404	559	30	taxable	taxable	ADJ
ftr-404	559	31	income	income	NOUN
ftr-404	559	32	.	.	PUNCT
ftr-404	560	1	as	as	SCONJ
ftr-404	560	2	just	just	ADV
ftr-404	560	3	shown	show	VERB
ftr-404	560	4	,	,	PUNCT
ftr-404	560	5	only	only	ADV
ftr-404	560	6	when	when	SCONJ
ftr-404	560	7	actual	actual	ADJ
ftr-404	560	8	investment	investment	NOUN
ftr-404	560	9	falls	fall	VERB
ftr-404	560	10	within	within	ADP
ftr-404	560	11	the	the	DET
ftr-404	560	12	variable	variable	NOUN
ftr-404	560	13	,	,	PUNCT
ftr-404	560	14	but	but	CCONJ
ftr-404	560	15	precise	precise	ADJ
ftr-404	560	16	parameters	parameter	NOUN
ftr-404	560	17	that	that	PRON
ftr-404	560	18	economically	economically	ADV
ftr-404	560	19	determine	determine	VERB
ftr-404	560	20	the	the	DET
ftr-404	560	21	amount	amount	NOUN
ftr-404	560	22	of	of	ADP
ftr-404	560	23	tax	tax	NOUN
ftr-404	560	24	capital	capital	NOUN
ftr-404	560	25	created	create	VERB
ftr-404	560	26	concurrent	concurrent	NOUN
ftr-404	560	27	with	with	ADP
ftr-404	560	28	that	that	DET
ftr-404	560	29	investment	investment	NOUN
ftr-404	560	30	,	,	PUNCT
ftr-404	560	31	can	can	AUX
ftr-404	560	32	expensing	expense	VERB
ftr-404	560	33	deductions	deduction	NOUN
ftr-404	560	34	be	be	AUX
ftr-404	560	35	sure	sure	ADJ
ftr-404	560	36	to	to	PART
ftr-404	560	37	recover	recover	VERB
ftr-404	560	38	all	all	PRON
ftr-404	560	39	invested	invest	VERB
ftr-404	560	40	tax	tax	NOUN
ftr-404	560	41	capital	capital	NOUN
ftr-404	560	42	tax	tax	NOUN
ftr-404	560	43	-	-	PUNCT
ftr-404	560	44	free	free	ADJ
ftr-404	560	45	,	,	PUNCT
ftr-404	560	46	and	and	CCONJ
ftr-404	560	47	not	not	PART
ftr-404	560	48	to	to	PART
ftr-404	560	49	recover	recover	VERB
ftr-404	560	50	pre	pre	ADJ
ftr-404	560	51	-	-	ADJ
ftr-404	560	52	tax	tax	ADJ
ftr-404	560	53	income	income	NOUN
ftr-404	560	54	.	.	PUNCT
ftr-404	561	1	only	only	ADV
ftr-404	561	2	when	when	SCONJ
ftr-404	561	3	such	such	ADJ
ftr-404	561	4	accounting	accounting	NOUN
ftr-404	561	5	and	and	CCONJ
ftr-404	561	6	matching	matching	NOUN
ftr-404	561	7	is	be	AUX
ftr-404	561	8	structurally	structurally	ADV
ftr-404	561	9	assured	assure	VERB
ftr-404	561	10	can	can	AUX
ftr-404	561	11	any	any	DET
ftr-404	561	12	system	system	NOUN
ftr-404	561	13	of	of	ADP
ftr-404	561	14	equipment	equipment	NOUN
ftr-404	561	15	expensing	expense	VERB
ftr-404	561	16	properly	properly	ADV
ftr-404	561	17	reflect	reflect	VERB
ftr-404	561	18	the	the	DET
ftr-404	561	19	normative	normative	ADJ
ftr-404	561	20	structure	structure	NOUN
ftr-404	561	21	and	and	CCONJ
ftr-404	561	22	dynamics	dynamic	NOUN
ftr-404	561	23	of	of	ADP
ftr-404	561	24	a	a	DET
ftr-404	561	25	realization	realization	NOUN
ftr-404	561	26	-	-	PUNCT
ftr-404	561	27	based	base	VERB
ftr-404	561	28	income	income	NOUN
ftr-404	561	29	tax	tax	NOUN
ftr-404	561	30	,	,	PUNCT
ftr-404	561	31	and	and	CCONJ
ftr-404	561	32	its	its	PRON
ftr-404	561	33	complementary	complementary	ADJ
ftr-404	561	34	principles	principle	NOUN
ftr-404	561	35	of	of	ADP
ftr-404	561	36	creating	create	VERB
ftr-404	561	37	tax	tax	NOUN
ftr-404	561	38	capital	capital	NOUN
ftr-404	561	39	and	and	CCONJ
ftr-404	561	40	allowing	allow	VERB
ftr-404	561	41	it	it	PRON
ftr-404	561	42	,	,	PUNCT
ftr-404	561	43	and	and	CCONJ
ftr-404	561	44	only	only	ADV
ftr-404	561	45	it	it	PRON
ftr-404	561	46	,	,	PUNCT
ftr-404	561	47	to	to	PART
ftr-404	561	48	be	be	AUX
ftr-404	561	49	completely	completely	ADV
ftr-404	561	50	recovered	recover	VERB
ftr-404	561	51	tax	tax	NOUN
ftr-404	561	52	-	-	PUNCT
ftr-404	561	53	free	free	ADJ
ftr-404	561	54	.	.	PUNCT
ftr-404	562	1	b.	b.	PROPN
ftr-404	562	2	developing	develop	VERB
ftr-404	562	3	a	a	DET
ftr-404	562	4	basic	basic	ADJ
ftr-404	562	5	proposal	proposal	NOUN
ftr-404	562	6	for	for	ADP
ftr-404	562	7	normative	normative	ADJ
ftr-404	562	8	capital	capital	NOUN
ftr-404	562	9	equipment	equipment	NOUN
ftr-404	562	10	expensing	expense	VERB
ftr-404	562	11	1	1	NUM
ftr-404	562	12	.	.	PUNCT
ftr-404	563	1	the	the	DET
ftr-404	563	2	basic	basic	ADJ
ftr-404	563	3	proposal	proposal	NOUN
ftr-404	563	4	designing	design	VERB
ftr-404	563	5	a	a	DET
ftr-404	563	6	system	system	NOUN
ftr-404	563	7	of	of	ADP
ftr-404	563	8	normative	normative	ADJ
ftr-404	563	9	capital	capital	NOUN
ftr-404	563	10	equipment	equipment	NOUN
ftr-404	563	11	expensing	expensing	NOUN
ftr-404	563	12	starts	start	NOUN
ftr-404	563	13	with	with	ADP
ftr-404	563	14	the	the	DET
ftr-404	563	15	notion	notion	NOUN
ftr-404	563	16	that	that	SCONJ
ftr-404	563	17	nascent	nascent	ADJ
ftr-404	563	18	tax	tax	NOUN
ftr-404	563	19	capital	capital	NOUN
ftr-404	563	20	is	be	AUX
ftr-404	563	21	created	create	VERB
ftr-404	563	22	concurrently	concurrently	ADV
ftr-404	563	23	with	with	ADP
ftr-404	563	24	pre	pre	ADJ
ftr-404	563	25	-	-	ADJ
ftr-404	563	26	tax	tax	ADJ
ftr-404	563	27	business	business	NOUN
ftr-404	563	28	income	income	NOUN
ftr-404	563	29	or	or	CCONJ
ftr-404	563	30	earnings	earning	NOUN
ftr-404	563	31	during	during	ADP
ftr-404	563	32	a	a	DET
ftr-404	563	33	given	give	VERB
ftr-404	563	34	taxable	taxable	ADJ
ftr-404	563	35	year	year	NOUN
ftr-404	563	36	.	.	PUNCT
ftr-404	564	1	nascent	nascent	ADJ
ftr-404	564	2	tax	tax	NOUN
ftr-404	564	3	capital	capital	NOUN
ftr-404	564	4	can	can	AUX
ftr-404	564	5	be	be	AUX
ftr-404	564	6	defined	define	VERB
ftr-404	564	7	as	as	ADP
ftr-404	564	8	the	the	DET
ftr-404	564	9	after	after	ADP
ftr-404	564	10	-	-	PUNCT
ftr-404	564	11	tax	tax	NOUN
ftr-404	564	12	earnings	earning	NOUN
ftr-404	564	13	potentially	potentially	ADV
ftr-404	564	14	available	available	ADJ
ftr-404	564	15	at	at	ADP
ftr-404	564	16	any	any	DET
ftr-404	564	17	interim	interim	ADJ
ftr-404	564	18	point	point	NOUN
ftr-404	564	19	during	during	ADP
ftr-404	564	20	a	a	DET
ftr-404	564	21	taxable	taxable	ADJ
ftr-404	564	22	year	year	NOUN
ftr-404	564	23	,	,	PUNCT
ftr-404	564	24	and	and	CCONJ
ftr-404	564	25	can	can	AUX
ftr-404	564	26	be	be	AUX
ftr-404	564	27	represented	represent	VERB
ftr-404	564	28	by	by	ADP
ftr-404	564	29	the	the	DET
ftr-404	564	30	formula	formula	NOUN
ftr-404	564	31	in	in	ADP
ftr-404	564	32	equation	equation	NOUN
ftr-404	564	33	4.73	4.73	NUM
ftr-404	564	34	equation	equation	NOUN
ftr-404	564	35	4	4	NUM
ftr-404	564	36	:	:	PUNCT
ftr-404	564	37	tax	tax	NOUN
ftr-404	564	38	capital	capital	NOUN
ftr-404	564	39	available	available	ADJ
ftr-404	564	40	from	from	ADP
ftr-404	564	41	earnings	earning	NOUN
ftr-404	564	42	cap	cap	NOUN
ftr-404	564	43	=	=	SYM
ftr-404	564	44	e(1	e(1	PROPN
ftr-404	564	45	–	–	PUNCT
ftr-404	564	46	t	t	PROPN
ftr-404	564	47	)	)	PUNCT
ftr-404	564	48	however	however	ADV
ftr-404	564	49	,	,	PUNCT
ftr-404	564	50	for	for	ADP
ftr-404	564	51	administrative	administrative	ADJ
ftr-404	564	52	convenience	convenience	NOUN
ftr-404	564	53	and	and	CCONJ
ftr-404	564	54	simplicity	simplicity	NOUN
ftr-404	564	55	,	,	PUNCT
ftr-404	564	56	i	i	PRON
ftr-404	564	57	propose	propose	VERB
ftr-404	564	58	to	to	PART
ftr-404	564	59	measure	measure	VERB
ftr-404	564	60	the	the	DET
ftr-404	564	61	amount	amount	NOUN
ftr-404	564	62	of	of	ADP
ftr-404	564	63	tax	tax	NOUN
ftr-404	564	64	capital	capital	NOUN
ftr-404	564	65	created	create	VERB
ftr-404	564	66	during	during	ADP
ftr-404	564	67	a	a	DET
ftr-404	564	68	taxable	taxable	ADJ
ftr-404	564	69	year	year	NOUN
ftr-404	564	70	at	at	ADP
ftr-404	564	71	the	the	DET
ftr-404	564	72	end	end	NOUN
ftr-404	564	73	of	of	ADP
ftr-404	564	74	a	a	DET
ftr-404	564	75	given	give	VERB
ftr-404	564	76	taxable	taxable	ADJ
ftr-404	564	77	year	year	NOUN
ftr-404	564	78	,	,	PUNCT
ftr-404	564	79	also	also	ADV
ftr-404	564	80	using	use	VERB
ftr-404	564	81	equation	equation	NOUN
ftr-404	564	82	4.74	4.74	NUM
ftr-404	564	83	at	at	ADP
ftr-404	564	84	that	that	DET
ftr-404	564	85	time	time	NOUN
ftr-404	564	86	,	,	PUNCT
ftr-404	564	87	i	i	PRON
ftr-404	564	88	basically	basically	ADV
ftr-404	564	89	propose	propose	VERB
ftr-404	564	90	to	to	PART
ftr-404	564	91	match	match	VERB
ftr-404	564	92	the	the	DET
ftr-404	564	93	amount	amount	NOUN
ftr-404	564	94	of	of	ADP
ftr-404	564	95	investment	investment	NOUN
ftr-404	564	96	in	in	ADP
ftr-404	564	97	equipment	equipment	NOUN
ftr-404	564	98	made	make	VERB
ftr-404	564	99	during	during	ADP
ftr-404	564	100	the	the	DET
ftr-404	564	101	taxable	taxable	ADJ
ftr-404	564	102	year	year	NOUN
ftr-404	564	103	against	against	ADP
ftr-404	564	104	the	the	DET
ftr-404	564	105	amount	amount	NOUN
ftr-404	564	106	of	of	ADP
ftr-404	564	107	tax	tax	NOUN
ftr-404	564	108	capital	capital	NOUN
ftr-404	564	109	created	create	VERB
ftr-404	564	110	and	and	CCONJ
ftr-404	564	111	available	available	ADJ
ftr-404	564	112	at	at	ADP
ftr-404	564	113	the	the	DET
ftr-404	564	114	end	end	NOUN
ftr-404	564	115	of	of	ADP
ftr-404	564	116	the	the	DET
ftr-404	564	117	taxable	taxable	ADJ
ftr-404	564	118	year	year	NOUN
ftr-404	564	119	.	.	PUNCT
ftr-404	565	1	more	more	ADV
ftr-404	565	2	specifically	specifically	ADV
ftr-404	565	3	,	,	PUNCT
ftr-404	565	4	i	i	PRON
ftr-404	565	5	propose	propose	VERB
ftr-404	565	6	to	to	PART
ftr-404	565	7	aggregate	aggregate	VERB
ftr-404	565	8	all	all	DET
ftr-404	565	9	investment	investment	NOUN
ftr-404	565	10	in	in	ADP
ftr-404	565	11	section	section	NOUN
ftr-404	565	12	179	179	NUM
ftr-404	565	13	property	property	NOUN
ftr-404	565	14	made	make	VERB
ftr-404	565	15	by	by	ADP
ftr-404	565	16	a	a	DET
ftr-404	565	17	taxpayer	taxpayer	NOUN
ftr-404	565	18	during	during	ADP
ftr-404	565	19	a	a	DET
ftr-404	565	20	taxable	taxable	ADJ
ftr-404	565	21	year	year	NOUN
ftr-404	565	22	,	,	PUNCT
ftr-404	565	23	and	and	CCONJ
ftr-404	565	24	test	test	VERB
ftr-404	565	25	the	the	DET
ftr-404	565	26	total	total	ADJ
ftr-404	565	27	amount	amount	NOUN
ftr-404	565	28	of	of	ADP
ftr-404	565	29	that	that	DET
ftr-404	565	30	investment	investment	NOUN
ftr-404	565	31	against	against	ADP
ftr-404	565	32	the	the	DET
ftr-404	565	33	total	total	ADJ
ftr-404	565	34	amount	amount	NOUN
ftr-404	565	35	of	of	ADP
ftr-404	565	36	tax	tax	NOUN
ftr-404	565	37	capital	capital	NOUN
ftr-404	565	38	created	create	VERB
ftr-404	565	39	from	from	ADP
ftr-404	565	40	the	the	DET
ftr-404	565	41	taxpayer	taxpayer	NOUN
ftr-404	565	42	’s	’s	PART
ftr-404	565	43	business	business	NOUN
ftr-404	565	44	income	income	NOUN
ftr-404	565	45	during	during	ADP
ftr-404	565	46	that	that	DET
ftr-404	565	47	2006	2006	NUM
ftr-404	565	48	]	]	PUNCT
ftr-404	565	49	capital	capital	NOUN
ftr-404	565	50	equipment	equipment	NOUN
ftr-404	565	51	expensing	expense	VERB
ftr-404	565	52	241	241	NUM
ftr-404	565	53	75	75	NUM
ftr-404	565	54	.	.	PUNCT
ftr-404	566	1	this	this	DET
ftr-404	566	2	basic	basic	ADJ
ftr-404	566	3	calculation	calculation	NOUN
ftr-404	566	4	should	should	AUX
ftr-404	566	5	not	not	PART
ftr-404	566	6	be	be	AUX
ftr-404	566	7	inordinately	inordinately	ADV
ftr-404	566	8	difficult	difficult	ADJ
ftr-404	566	9	to	to	PART
ftr-404	566	10	administer	administer	VERB
ftr-404	566	11	or	or	CCONJ
ftr-404	566	12	comply	comply	VERB
ftr-404	566	13	with	with	ADP
ftr-404	566	14	,	,	PUNCT
ftr-404	566	15	even	even	ADV
ftr-404	566	16	for	for	ADP
ftr-404	566	17	small	small	ADJ
ftr-404	566	18	businesses	business	NOUN
ftr-404	566	19	.	.	PUNCT
ftr-404	567	1	applying	apply	VERB
ftr-404	567	2	this	this	DET
ftr-404	567	3	formula	formula	NOUN
ftr-404	567	4	within	within	ADP
ftr-404	567	5	a	a	DET
ftr-404	567	6	progressive	progressive	ADJ
ftr-404	567	7	rate	rate	NOUN
ftr-404	567	8	structure	structure	NOUN
ftr-404	567	9	will	will	AUX
ftr-404	567	10	clearly	clearly	ADV
ftr-404	567	11	allow	allow	VERB
ftr-404	567	12	taxpayers	taxpayer	NOUN
ftr-404	567	13	who	who	PRON
ftr-404	567	14	are	be	AUX
ftr-404	567	15	subject	subject	ADJ
ftr-404	567	16	to	to	ADP
ftr-404	567	17	lower	low	ADJ
ftr-404	567	18	tax	tax	NOUN
ftr-404	567	19	rates	rate	NOUN
ftr-404	567	20	to	to	PART
ftr-404	567	21	deduct	deduct	VERB
ftr-404	567	22	a	a	DET
ftr-404	567	23	greater	great	ADJ
ftr-404	567	24	percentage	percentage	NOUN
ftr-404	567	25	of	of	ADP
ftr-404	567	26	their	their	PRON
ftr-404	567	27	equipment	equipment	NOUN
ftr-404	567	28	investment	investment	NOUN
ftr-404	567	29	.	.	PUNCT
ftr-404	568	1	several	several	ADJ
ftr-404	568	2	administrative	administrative	ADJ
ftr-404	568	3	and	and	CCONJ
ftr-404	568	4	policy	policy	NOUN
ftr-404	568	5	issues	issue	NOUN
ftr-404	568	6	immediately	immediately	ADV
ftr-404	568	7	pop	pop	VERB
ftr-404	568	8	into	into	ADP
ftr-404	568	9	mind	mind	NOUN
ftr-404	568	10	,	,	PUNCT
ftr-404	568	11	but	but	CCONJ
ftr-404	568	12	development	development	NOUN
ftr-404	568	13	of	of	ADP
ftr-404	568	14	these	these	DET
ftr-404	568	15	issues	issue	NOUN
ftr-404	568	16	are	be	AUX
ftr-404	568	17	beyond	beyond	ADP
ftr-404	568	18	the	the	DET
ftr-404	568	19	scope	scope	NOUN
ftr-404	568	20	of	of	ADP
ftr-404	568	21	this	this	DET
ftr-404	568	22	introductory	introductory	ADJ
ftr-404	568	23	article	article	NOUN
ftr-404	568	24	.	.	PUNCT
ftr-404	569	1	taxable	taxable	ADJ
ftr-404	569	2	year	year	NOUN
ftr-404	569	3	.	.	PUNCT
ftr-404	570	1	the	the	DET
ftr-404	570	2	amount	amount	NOUN
ftr-404	570	3	of	of	ADP
ftr-404	570	4	tax	tax	NOUN
ftr-404	570	5	capital	capital	NOUN
ftr-404	570	6	created	create	VERB
ftr-404	570	7	and	and	CCONJ
ftr-404	570	8	available	available	ADJ
ftr-404	570	9	at	at	ADP
ftr-404	570	10	the	the	DET
ftr-404	570	11	end	end	NOUN
ftr-404	570	12	of	of	ADP
ftr-404	570	13	the	the	DET
ftr-404	570	14	taxable	taxable	ADJ
ftr-404	570	15	year	year	NOUN
ftr-404	570	16	will	will	AUX
ftr-404	570	17	also	also	ADV
ftr-404	570	18	be	be	AUX
ftr-404	570	19	determined	determine	VERB
ftr-404	570	20	by	by	ADP
ftr-404	570	21	using	use	VERB
ftr-404	570	22	equation	equation	NOUN
ftr-404	570	23	4	4	NUM
ftr-404	570	24	above.75	above.75	NOUN
ftr-404	570	25	to	to	ADP
ftr-404	570	26	the	the	DET
ftr-404	570	27	extent	extent	NOUN
ftr-404	570	28	that	that	SCONJ
ftr-404	570	29	,	,	PUNCT
ftr-404	570	30	the	the	DET
ftr-404	570	31	taxpayer	taxpayer	NOUN
ftr-404	570	32	’s	’s	PART
ftr-404	570	33	aggregate	aggregate	ADJ
ftr-404	570	34	investment	investment	NOUN
ftr-404	570	35	in	in	ADP
ftr-404	570	36	section	section	NOUN
ftr-404	570	37	179	179	NUM
ftr-404	570	38	property	property	NOUN
ftr-404	570	39	equals	equal	NOUN
ftr-404	570	40	,	,	PUNCT
ftr-404	570	41	but	but	CCONJ
ftr-404	570	42	does	do	AUX
ftr-404	570	43	not	not	PART
ftr-404	570	44	exceed	exceed	VERB
ftr-404	570	45	,	,	PUNCT
ftr-404	570	46	the	the	DET
ftr-404	570	47	tax	tax	NOUN
ftr-404	570	48	capital	capital	NOUN
ftr-404	570	49	creation	creation	NOUN
ftr-404	570	50	threshold	threshold	NOUN
ftr-404	570	51	for	for	ADP
ftr-404	570	52	the	the	DET
ftr-404	570	53	taxable	taxable	ADJ
ftr-404	570	54	year	year	NOUN
ftr-404	570	55	,	,	PUNCT
ftr-404	570	56	as	as	SCONJ
ftr-404	570	57	defined	define	VERB
ftr-404	570	58	in	in	ADP
ftr-404	570	59	equation	equation	NOUN
ftr-404	570	60	4	4	NUM
ftr-404	570	61	,	,	PUNCT
ftr-404	570	62	all	all	PRON
ftr-404	570	63	of	of	ADP
ftr-404	570	64	the	the	DET
ftr-404	570	65	taxpayer	taxpayer	NOUN
ftr-404	570	66	’s	’s	PART
ftr-404	570	67	equipment	equipment	NOUN
ftr-404	570	68	investment	investment	NOUN
ftr-404	570	69	for	for	ADP
ftr-404	570	70	the	the	DET
ftr-404	570	71	year	year	NOUN
ftr-404	570	72	will	will	AUX
ftr-404	570	73	be	be	AUX
ftr-404	570	74	allowed	allow	VERB
ftr-404	570	75	as	as	ADP
ftr-404	570	76	an	an	DET
ftr-404	570	77	immediate	immediate	ADJ
ftr-404	570	78	deduction	deduction	NOUN
ftr-404	570	79	under	under	ADP
ftr-404	570	80	section	section	NOUN
ftr-404	570	81	179	179	NUM
ftr-404	570	82	.	.	PUNCT
ftr-404	571	1	for	for	ADP
ftr-404	571	2	example	example	NOUN
ftr-404	571	3	,	,	PUNCT
ftr-404	571	4	in	in	ADP
ftr-404	571	5	example	example	NOUN
ftr-404	571	6	3	3	NUM
ftr-404	571	7	,	,	PUNCT
ftr-404	571	8	the	the	DET
ftr-404	571	9	taxpayer	taxpayer	NOUN
ftr-404	571	10	’s	’s	PART
ftr-404	571	11	net	net	ADJ
ftr-404	571	12	earnings	earning	NOUN
ftr-404	571	13	were	be	AUX
ftr-404	571	14	$	$	SYM
ftr-404	571	15	400,000	400,000	NUM
ftr-404	571	16	,	,	PUNCT
ftr-404	571	17	and	and	CCONJ
ftr-404	571	18	she	she	PRON
ftr-404	571	19	purchased	purchase	VERB
ftr-404	571	20	$	$	SYM
ftr-404	571	21	200,000	200,000	NUM
ftr-404	571	22	of	of	ADP
ftr-404	571	23	equipment	equipment	NOUN
ftr-404	571	24	.	.	PUNCT
ftr-404	572	1	applying	apply	VERB
ftr-404	572	2	equation	equation	NOUN
ftr-404	572	3	4	4	NUM
ftr-404	572	4	,	,	PUNCT
ftr-404	572	5	her	her	PRON
ftr-404	572	6	tax	tax	NOUN
ftr-404	572	7	capital	capital	NOUN
ftr-404	572	8	creation	creation	NOUN
ftr-404	572	9	threshold	threshold	NOUN
ftr-404	572	10	was	be	AUX
ftr-404	572	11	$	$	SYM
ftr-404	572	12	240,000	240,000	NUM
ftr-404	572	13	.	.	PUNCT
ftr-404	573	1	thus	thus	ADV
ftr-404	573	2	,	,	PUNCT
ftr-404	573	3	she	she	PRON
ftr-404	573	4	will	will	AUX
ftr-404	573	5	be	be	AUX
ftr-404	573	6	allowed	allow	VERB
ftr-404	573	7	to	to	PART
ftr-404	573	8	deduct	deduct	VERB
ftr-404	573	9	the	the	DET
ftr-404	573	10	entire	entire	ADJ
ftr-404	573	11	cost	cost	NOUN
ftr-404	573	12	of	of	ADP
ftr-404	573	13	the	the	DET
ftr-404	573	14	equipment	equipment	NOUN
ftr-404	573	15	under	under	ADP
ftr-404	573	16	normative	normative	ADJ
ftr-404	573	17	capital	capital	NOUN
ftr-404	573	18	equipment	equipment	NOUN
ftr-404	573	19	expensing	expensing	NOUN
ftr-404	573	20	.	.	PUNCT
ftr-404	574	1	2	2	X
ftr-404	574	2	.	.	X
ftr-404	574	3	the	the	DET
ftr-404	574	4	treatment	treatment	NOUN
ftr-404	574	5	of	of	ADP
ftr-404	574	6	excess	excess	ADJ
ftr-404	574	7	tax	tax	NOUN
ftr-404	574	8	capital	capital	NOUN
ftr-404	574	9	creation	creation	NOUN
ftr-404	574	10	or	or	CCONJ
ftr-404	574	11	equipment	equipment	NOUN
ftr-404	574	12	investment	investment	NOUN
ftr-404	574	13	returning	return	VERB
ftr-404	574	14	to	to	PART
ftr-404	574	15	example	example	NOUN
ftr-404	574	16	3	3	NUM
ftr-404	574	17	,	,	PUNCT
ftr-404	574	18	however	however	ADV
ftr-404	574	19	,	,	PUNCT
ftr-404	574	20	one	one	PRON
ftr-404	574	21	also	also	ADV
ftr-404	574	22	sees	see	VERB
ftr-404	574	23	an	an	DET
ftr-404	574	24	example	example	NOUN
ftr-404	574	25	of	of	ADP
ftr-404	574	26	excess	excess	ADJ
ftr-404	574	27	capital	capital	NOUN
ftr-404	574	28	creation	creation	NOUN
ftr-404	574	29	.	.	PUNCT
ftr-404	575	1	in	in	ADP
ftr-404	575	2	example	example	NOUN
ftr-404	575	3	3	3	NUM
ftr-404	575	4	,	,	PUNCT
ftr-404	575	5	the	the	DET
ftr-404	575	6	taxpayer	taxpayer	NOUN
ftr-404	575	7	’s	’s	PART
ftr-404	575	8	net	net	ADJ
ftr-404	575	9	earnings	earning	NOUN
ftr-404	575	10	in	in	ADP
ftr-404	575	11	year	year	NOUN
ftr-404	575	12	1	1	NUM
ftr-404	575	13	were	be	AUX
ftr-404	575	14	$	$	SYM
ftr-404	575	15	400,000	400,000	NUM
ftr-404	575	16	,	,	PUNCT
ftr-404	575	17	and	and	CCONJ
ftr-404	575	18	she	she	PRON
ftr-404	575	19	purchased	purchase	VERB
ftr-404	575	20	$	$	SYM
ftr-404	575	21	200,000	200,000	NUM
ftr-404	575	22	of	of	ADP
ftr-404	575	23	equipment	equipment	NOUN
ftr-404	575	24	.	.	PUNCT
ftr-404	576	1	again	again	ADV
ftr-404	576	2	applying	apply	VERB
ftr-404	576	3	equation	equation	NOUN
ftr-404	576	4	4	4	NUM
ftr-404	576	5	,	,	PUNCT
ftr-404	576	6	her	her	PRON
ftr-404	576	7	tax	tax	NOUN
ftr-404	576	8	capital	capital	NOUN
ftr-404	576	9	creation	creation	NOUN
ftr-404	576	10	threshold	threshold	NOUN
ftr-404	576	11	was	be	AUX
ftr-404	576	12	$	$	SYM
ftr-404	576	13	240,000	240,000	NUM
ftr-404	576	14	.	.	PUNCT
ftr-404	577	1	thus	thus	ADV
ftr-404	577	2	,	,	PUNCT
ftr-404	577	3	she	she	PRON
ftr-404	577	4	was	be	AUX
ftr-404	577	5	allowed	allow	VERB
ftr-404	577	6	a	a	DET
ftr-404	577	7	deduction	deduction	NOUN
ftr-404	577	8	for	for	ADP
ftr-404	577	9	the	the	DET
ftr-404	577	10	entire	entire	ADJ
ftr-404	577	11	cost	cost	NOUN
ftr-404	577	12	of	of	ADP
ftr-404	577	13	the	the	DET
ftr-404	577	14	equipment	equipment	NOUN
ftr-404	577	15	she	she	PRON
ftr-404	577	16	purchased	purchase	VERB
ftr-404	577	17	,	,	PUNCT
ftr-404	577	18	and	and	CCONJ
ftr-404	577	19	$	$	SYM
ftr-404	577	20	40,000	40,000	NUM
ftr-404	577	21	of	of	ADP
ftr-404	577	22	tax	tax	NOUN
ftr-404	577	23	capital	capital	NOUN
ftr-404	577	24	was	be	AUX
ftr-404	577	25	left	leave	VERB
ftr-404	577	26	unused	unused	ADJ
ftr-404	577	27	.	.	PUNCT
ftr-404	578	1	if	if	SCONJ
ftr-404	578	2	,	,	PUNCT
ftr-404	578	3	in	in	ADP
ftr-404	578	4	the	the	DET
ftr-404	578	5	following	following	ADJ
ftr-404	578	6	year	year	NOUN
ftr-404	578	7	,	,	PUNCT
ftr-404	578	8	our	our	PRON
ftr-404	578	9	example	example	NOUN
ftr-404	578	10	3	3	NUM
ftr-404	578	11	taxpayer	taxpayer	NOUN
ftr-404	578	12	produced	produce	VERB
ftr-404	578	13	the	the	DET
ftr-404	578	14	outcome	outcome	NOUN
ftr-404	578	15	just	just	ADV
ftr-404	578	16	described	describe	VERB
ftr-404	578	17	in	in	ADP
ftr-404	578	18	example	example	NOUN
ftr-404	578	19	4	4	NUM
ftr-404	578	20	,	,	PUNCT
ftr-404	578	21	a	a	DET
ftr-404	578	22	question	question	NOUN
ftr-404	578	23	would	would	AUX
ftr-404	578	24	arise	arise	VERB
ftr-404	578	25	that	that	PRON
ftr-404	578	26	illustrates	illustrate	VERB
ftr-404	578	27	the	the	DET
ftr-404	578	28	efficacy	efficacy	NOUN
ftr-404	578	29	of	of	ADP
ftr-404	578	30	carrying	carry	VERB
ftr-404	578	31	over	over	ADP
ftr-404	578	32	unused	unused	ADJ
ftr-404	578	33	tax	tax	NOUN
ftr-404	578	34	capital	capital	NOUN
ftr-404	578	35	.	.	PUNCT
ftr-404	579	1	let	let	VERB
ftr-404	579	2	us	we	PRON
ftr-404	579	3	assume	assume	VERB
ftr-404	579	4	that	that	SCONJ
ftr-404	579	5	our	our	PRON
ftr-404	579	6	example	example	NOUN
ftr-404	579	7	3	3	NUM
ftr-404	579	8	taxpayer	taxpayer	NOUN
ftr-404	579	9	’s	’s	PART
ftr-404	579	10	net	net	ADJ
ftr-404	579	11	earnings	earning	NOUN
ftr-404	579	12	in	in	ADP
ftr-404	579	13	year	year	NOUN
ftr-404	579	14	2	2	NUM
ftr-404	579	15	were	be	AUX
ftr-404	579	16	only	only	ADV
ftr-404	579	17	$	$	SYM
ftr-404	579	18	250,000	250,000	NUM
ftr-404	579	19	,	,	PUNCT
ftr-404	579	20	and	and	CCONJ
ftr-404	579	21	yet	yet	ADV
ftr-404	579	22	she	she	PRON
ftr-404	579	23	purchased	purchase	VERB
ftr-404	579	24	$	$	SYM
ftr-404	579	25	200,000	200,000	NUM
ftr-404	579	26	of	of	ADP
ftr-404	579	27	new	new	ADJ
ftr-404	579	28	equipment	equipment	NOUN
ftr-404	579	29	for	for	ADP
ftr-404	579	30	her	her	PRON
ftr-404	579	31	business	business	NOUN
ftr-404	579	32	.	.	PUNCT
ftr-404	580	1	applying	apply	VERB
ftr-404	580	2	the	the	DET
ftr-404	580	3	tax	tax	NOUN
ftr-404	580	4	capital	capital	NOUN
ftr-404	580	5	creation	creation	NOUN
ftr-404	580	6	formula	formula	NOUN
ftr-404	580	7	in	in	ADP
ftr-404	580	8	equation	equation	NOUN
ftr-404	580	9	4	4	NUM
ftr-404	580	10	,	,	PUNCT
ftr-404	580	11	our	our	PRON
ftr-404	580	12	example	example	NOUN
ftr-404	580	13	3	3	NUM
ftr-404	580	14	taxpayer	taxpayer	NOUN
ftr-404	580	15	would	would	AUX
ftr-404	580	16	now	now	ADV
ftr-404	580	17	be	be	AUX
ftr-404	580	18	able	able	ADJ
ftr-404	580	19	to	to	PART
ftr-404	580	20	deduct	deduct	VERB
ftr-404	580	21	only	only	ADV
ftr-404	580	22	$	$	SYM
ftr-404	580	23	150,000	150,000	NUM
ftr-404	580	24	of	of	ADP
ftr-404	580	25	the	the	DET
ftr-404	580	26	cost	cost	NOUN
ftr-404	580	27	of	of	ADP
ftr-404	580	28	the	the	DET
ftr-404	580	29	equipment	equipment	NOUN
ftr-404	580	30	because	because	SCONJ
ftr-404	580	31	the	the	DET
ftr-404	580	32	amount	amount	NOUN
ftr-404	580	33	she	she	PRON
ftr-404	580	34	invested	invest	VERB
ftr-404	580	35	exceeded	exceed	VERB
ftr-404	580	36	the	the	DET
ftr-404	580	37	tax	tax	NOUN
ftr-404	580	38	capital	capital	NOUN
ftr-404	580	39	creation	creation	NOUN
ftr-404	580	40	for	for	ADP
ftr-404	580	41	year	year	NOUN
ftr-404	580	42	2	2	NUM
ftr-404	580	43	by	by	ADP
ftr-404	580	44	$	$	SYM
ftr-404	580	45	50,000	50,000	NUM
ftr-404	580	46	.	.	PUNCT
ftr-404	581	1	however	however	ADV
ftr-404	581	2	,	,	PUNCT
ftr-404	581	3	if	if	SCONJ
ftr-404	581	4	the	the	DET
ftr-404	581	5	excess	excess	ADJ
ftr-404	581	6	tax	tax	NOUN
ftr-404	581	7	capital	capital	NOUN
ftr-404	581	8	created	create	VERB
ftr-404	581	9	in	in	ADP
ftr-404	581	10	year	year	NOUN
ftr-404	581	11	1	1	NUM
ftr-404	581	12	(	(	PUNCT
ftr-404	581	13	$	$	SYM
ftr-404	581	14	40,000	40,000	NUM
ftr-404	581	15	)	)	PUNCT
ftr-404	581	16	was	be	AUX
ftr-404	581	17	carried	carry	VERB
ftr-404	581	18	forward	forward	ADV
ftr-404	581	19	to	to	ADP
ftr-404	581	20	year	year	NOUN
ftr-404	581	21	2	2	NUM
ftr-404	581	22	,	,	PUNCT
ftr-404	581	23	our	our	PRON
ftr-404	581	24	taxpayer	taxpayer	NOUN
ftr-404	581	25	would	would	AUX
ftr-404	581	26	be	be	AUX
ftr-404	581	27	able	able	ADJ
ftr-404	581	28	to	to	PART
ftr-404	581	29	expense	expense	VERB
ftr-404	581	30	all	all	PRON
ftr-404	581	31	but	but	CCONJ
ftr-404	581	32	$	$	SYM
ftr-404	581	33	10,000	10,000	NUM
ftr-404	581	34	of	of	ADP
ftr-404	581	35	the	the	DET
ftr-404	581	36	entire	entire	ADJ
ftr-404	581	37	cost	cost	NOUN
ftr-404	581	38	of	of	ADP
ftr-404	581	39	the	the	DET
ftr-404	581	40	equipment	equipment	NOUN
ftr-404	581	41	purchase	purchase	NOUN
ftr-404	581	42	that	that	PRON
ftr-404	581	43	took	take	VERB
ftr-404	581	44	place	place	NOUN
ftr-404	581	45	in	in	ADP
ftr-404	581	46	year	year	NOUN
ftr-404	581	47	2	2	NUM
ftr-404	581	48	(	(	PUNCT
ftr-404	581	49	$	$	SYM
ftr-404	581	50	190,000	190,000	NUM
ftr-404	581	51	)	)	PUNCT
ftr-404	581	52	.	.	PUNCT
ftr-404	582	1	3	3	X
ftr-404	582	2	.	.	X
ftr-404	582	3	the	the	DET
ftr-404	582	4	treatment	treatment	NOUN
ftr-404	582	5	of	of	ADP
ftr-404	582	6	excess	excess	ADJ
ftr-404	582	7	non	non	ADJ
ftr-404	582	8	-	-	ADJ
ftr-404	582	9	tax	tax	ADJ
ftr-404	582	10	capital	capital	NOUN
ftr-404	582	11	investment	investment	NOUN
ftr-404	582	12	now	now	ADV
ftr-404	582	13	,	,	PUNCT
ftr-404	582	14	our	our	PRON
ftr-404	582	15	new	new	ADJ
ftr-404	582	16	question	question	NOUN
ftr-404	582	17	becomes	become	VERB
ftr-404	582	18	how	how	SCONJ
ftr-404	582	19	to	to	PART
ftr-404	582	20	treat	treat	VERB
ftr-404	582	21	the	the	DET
ftr-404	582	22	$	$	SYM
ftr-404	582	23	10,000	10,000	NUM
ftr-404	582	24	excess	excess	ADJ
ftr-404	582	25	nontax	nontax	NOUN
ftr-404	582	26	capital	capital	NOUN
ftr-404	582	27	investment	investment	NOUN
ftr-404	582	28	in	in	ADP
ftr-404	582	29	year	year	NOUN
ftr-404	582	30	2	2	NUM
ftr-404	582	31	’s	’s	PART
ftr-404	582	32	equipment	equipment	NOUN
ftr-404	582	33	purchase	purchase	NOUN
ftr-404	582	34	.	.	PUNCT
ftr-404	583	1	two	two	NUM
ftr-404	583	2	options	option	NOUN
ftr-404	583	3	are	be	AUX
ftr-404	583	4	available	available	ADJ
ftr-404	583	5	at	at	ADP
ftr-404	583	6	first	first	ADJ
ftr-404	583	7	glance	glance	NOUN
ftr-404	583	8	.	.	PUNCT
ftr-404	584	1	242	242	NUM
ftr-404	584	2	florida	florida	PROPN
ftr-404	584	3	tax	tax	NOUN
ftr-404	584	4	review	review	NOUN
ftr-404	584	5	[	[	X
ftr-404	584	6	vol.7:4	vol.7:4	NOUN
ftr-404	584	7	76	76	NUM
ftr-404	584	8	.	.	PUNCT
ftr-404	585	1	see	see	VERB
ftr-404	585	2	discussion	discussion	NOUN
ftr-404	585	3	supra	supra	PROPN
ftr-404	585	4	note	note	PROPN
ftr-404	585	5	66	66	NUM
ftr-404	585	6	.	.	PUNCT
ftr-404	586	1	77	77	NUM
ftr-404	586	2	.	.	PUNCT
ftr-404	587	1	taxpayers	taxpayer	NOUN
ftr-404	587	2	would	would	AUX
ftr-404	587	3	possibly	possibly	ADV
ftr-404	587	4	have	have	VERB
ftr-404	587	5	to	to	PART
ftr-404	587	6	disaggregate	disaggregate	VERB
ftr-404	587	7	their	their	PRON
ftr-404	587	8	equipment	equipment	NOUN
ftr-404	587	9	investments	investment	NOUN
ftr-404	587	10	in	in	ADP
ftr-404	587	11	order	order	NOUN
ftr-404	587	12	to	to	PART
ftr-404	587	13	apply	apply	VERB
ftr-404	587	14	macrs	macrs	NOUN
ftr-404	587	15	rules	rule	NOUN
ftr-404	587	16	to	to	ADP
ftr-404	587	17	different	different	ADJ
ftr-404	587	18	classes	class	NOUN
ftr-404	587	19	and	and	CCONJ
ftr-404	587	20	types	type	NOUN
ftr-404	587	21	of	of	ADP
ftr-404	587	22	assets	asset	NOUN
ftr-404	587	23	.	.	PUNCT
ftr-404	588	1	78	78	NUM
ftr-404	588	2	.	.	PUNCT
ftr-404	589	1	see	see	VERB
ftr-404	589	2	terry	terry	PROPN
ftr-404	589	3	,	,	PUNCT
ftr-404	589	4	supra	supra	PROPN
ftr-404	589	5	note	note	NOUN
ftr-404	589	6	1	1	NUM
ftr-404	589	7	,	,	PUNCT
ftr-404	589	8	at	at	ADP
ftr-404	589	9	487	487	NUM
ftr-404	589	10	.	.	NOUN
ftr-404	589	11	79	79	NUM
ftr-404	589	12	.	.	PUNCT
ftr-404	590	1	see	see	VERB
ftr-404	590	2	testimony	testimony	NOUN
ftr-404	590	3	of	of	ADP
ftr-404	590	4	andrew	andrew	PROPN
ftr-404	590	5	s.	s.	PROPN
ftr-404	590	6	lyon	lyon	PROPN
ftr-404	590	7	,	,	PUNCT
ftr-404	590	8	supra	supra	PROPN
ftr-404	590	9	note	note	PROPN
ftr-404	590	10	62	62	NUM
ftr-404	590	11	.	.	PUNCT
ftr-404	591	1	80	80	NUM
ftr-404	591	2	.	.	PUNCT
ftr-404	592	1	in	in	ADP
ftr-404	592	2	the	the	DET
ftr-404	592	3	current	current	ADJ
ftr-404	592	4	example	example	NOUN
ftr-404	592	5	4	4	NUM
ftr-404	592	6	scenario	scenario	NOUN
ftr-404	592	7	,	,	PUNCT
ftr-404	592	8	there	there	PRON
ftr-404	592	9	is	be	VERB
ftr-404	592	10	no	no	DET
ftr-404	592	11	excess	excess	ADJ
ftr-404	592	12	capital	capital	NOUN
ftr-404	592	13	creation	creation	NOUN
ftr-404	592	14	carryover	carryover	NOUN
ftr-404	592	15	from	from	ADP
ftr-404	592	16	the	the	DET
ftr-404	592	17	previous	previous	ADJ
ftr-404	592	18	taxable	taxable	ADJ
ftr-404	592	19	year	year	NOUN
ftr-404	592	20	because	because	SCONJ
ftr-404	592	21	the	the	DET
ftr-404	592	22	amount	amount	NOUN
ftr-404	592	23	of	of	ADP
ftr-404	592	24	equipment	equipment	NOUN
ftr-404	592	25	investment	investment	NOUN
ftr-404	592	26	in	in	ADP
ftr-404	592	27	the	the	DET
ftr-404	592	28	first	first	ADJ
ftr-404	592	29	year	year	NOUN
ftr-404	592	30	exceeded	exceed	VERB
ftr-404	592	31	the	the	DET
ftr-404	592	32	tax	tax	NOUN
ftr-404	592	33	capital	capital	NOUN
ftr-404	592	34	creation	creation	NOUN
ftr-404	592	35	threshold	threshold	NOUN
ftr-404	592	36	for	for	ADP
ftr-404	592	37	that	that	DET
ftr-404	592	38	taxable	taxable	ADJ
ftr-404	592	39	year	year	NOUN
ftr-404	592	40	.	.	PUNCT
ftr-404	593	1	the	the	DET
ftr-404	593	2	first	first	ADJ
ftr-404	593	3	alternative	alternative	NOUN
ftr-404	593	4	is	be	AUX
ftr-404	593	5	to	to	PART
ftr-404	593	6	apply	apply	VERB
ftr-404	593	7	section	section	NOUN
ftr-404	593	8	168	168	NUM
ftr-404	593	9	to	to	ADP
ftr-404	593	10	the	the	DET
ftr-404	593	11	excess	excess	ADJ
ftr-404	593	12	investment	investment	NOUN
ftr-404	593	13	in	in	ADP
ftr-404	593	14	equipment	equipment	NOUN
ftr-404	593	15	,	,	PUNCT
ftr-404	593	16	as	as	SCONJ
ftr-404	593	17	the	the	DET
ftr-404	593	18	irc	irc	NOUN
ftr-404	593	19	currently	currently	ADV
ftr-404	593	20	prescribes	prescribe	VERB
ftr-404	593	21	.	.	PUNCT
ftr-404	594	1	existing	exist	VERB
ftr-404	594	2	law	law	NOUN
ftr-404	594	3	under	under	ADP
ftr-404	594	4	sections	section	NOUN
ftr-404	594	5	16876	16876	NUM
ftr-404	594	6	and	and	CCONJ
ftr-404	594	7	1012	1012	NUM
ftr-404	594	8	does	do	AUX
ftr-404	594	9	not	not	PART
ftr-404	594	10	require	require	VERB
ftr-404	594	11	cost	cost	NOUN
ftr-404	594	12	recovery	recovery	NOUN
ftr-404	594	13	deductions	deduction	NOUN
ftr-404	594	14	to	to	PART
ftr-404	594	15	consist	consist	VERB
ftr-404	594	16	of	of	ADP
ftr-404	594	17	tax	tax	NOUN
ftr-404	594	18	capital	capital	NOUN
ftr-404	594	19	.	.	PUNCT
ftr-404	595	1	however	however	ADV
ftr-404	595	2	,	,	PUNCT
ftr-404	595	3	this	this	DET
ftr-404	595	4	alternative	alternative	NOUN
ftr-404	595	5	would	would	AUX
ftr-404	595	6	likely	likely	ADV
ftr-404	595	7	impose	impose	VERB
ftr-404	595	8	a	a	DET
ftr-404	595	9	significant	significant	ADJ
ftr-404	595	10	compliance	compliance	NOUN
ftr-404	595	11	burden	burden	NOUN
ftr-404	595	12	on	on	ADP
ftr-404	595	13	both	both	DET
ftr-404	595	14	taxpayers	taxpayer	NOUN
ftr-404	595	15	and	and	CCONJ
ftr-404	595	16	the	the	DET
ftr-404	595	17	government	government	NOUN
ftr-404	595	18	.	.	PUNCT
ftr-404	596	1	perhaps	perhaps	ADV
ftr-404	596	2	more	more	ADV
ftr-404	596	3	importantly	importantly	ADV
ftr-404	596	4	,	,	PUNCT
ftr-404	596	5	this77	this77	ADJ
ftr-404	596	6	alternative	alternative	NOUN
ftr-404	596	7	would	would	AUX
ftr-404	596	8	cause	cause	VERB
ftr-404	596	9	unpredictable	unpredictable	ADJ
ftr-404	596	10	variations	variation	NOUN
ftr-404	596	11	in	in	ADP
ftr-404	596	12	the	the	DET
ftr-404	596	13	overall	overall	ADJ
ftr-404	596	14	effective	effective	ADJ
ftr-404	596	15	tax	tax	NOUN
ftr-404	596	16	rate	rate	NOUN
ftr-404	596	17	on	on	ADP
ftr-404	596	18	income	income	NOUN
ftr-404	596	19	produced	produce	VERB
ftr-404	596	20	by	by	ADP
ftr-404	596	21	equipment	equipment	NOUN
ftr-404	596	22	treated	treat	VERB
ftr-404	596	23	in	in	ADP
ftr-404	596	24	this	this	DET
ftr-404	596	25	fashion	fashion	NOUN
ftr-404	596	26	.	.	PUNCT
ftr-404	597	1	as	as	SCONJ
ftr-404	597	2	my	my	PRON
ftr-404	597	3	previous	previous	ADJ
ftr-404	597	4	article	article	NOUN
ftr-404	597	5	showed	show	VERB
ftr-404	597	6	,	,	PUNCT
ftr-404	597	7	one	one	NUM
ftr-404	597	8	of	of	ADP
ftr-404	597	9	the	the	DET
ftr-404	597	10	benefits	benefit	NOUN
ftr-404	597	11	of	of	ADP
ftr-404	597	12	equipment	equipment	NOUN
ftr-404	597	13	expensing	expense	VERB
ftr-404	597	14	as	as	ADP
ftr-404	597	15	a	a	DET
ftr-404	597	16	recovery	recovery	NOUN
ftr-404	597	17	method	method	NOUN
ftr-404	597	18	is	be	AUX
ftr-404	597	19	to	to	PART
ftr-404	597	20	equalize	equalize	VERB
ftr-404	597	21	the	the	DET
ftr-404	597	22	pre	pre	NOUN
ftr-404	597	23	-	-	NOUN
ftr-404	597	24	tax	tax	NOUN
ftr-404	597	25	and	and	CCONJ
ftr-404	597	26	after	after	ADP
ftr-404	597	27	-	-	PUNCT
ftr-404	597	28	tax	tax	NOUN
ftr-404	597	29	rates	rate	NOUN
ftr-404	597	30	of	of	ADP
ftr-404	597	31	return	return	NOUN
ftr-404	597	32	from	from	ADP
ftr-404	597	33	investments	investment	NOUN
ftr-404	597	34	,	,	PUNCT
ftr-404	597	35	making	make	VERB
ftr-404	597	36	investment	investment	NOUN
ftr-404	597	37	decisions	decision	NOUN
ftr-404	597	38	more	more	ADV
ftr-404	597	39	accurate	accurate	ADJ
ftr-404	597	40	and	and	CCONJ
ftr-404	597	41	easier	easy	ADJ
ftr-404	597	42	to	to	PART
ftr-404	597	43	make	make	VERB
ftr-404	597	44	.	.	PUNCT
ftr-404	598	1	this	this	DET
ftr-404	598	2	characteristic	characteristic	NOUN
ftr-404	598	3	can	can	AUX
ftr-404	598	4	potentially	potentially	ADV
ftr-404	598	5	make	make	VERB
ftr-404	598	6	capital	capital	NOUN
ftr-404	598	7	expensing	expensing	NOUN
ftr-404	598	8	,	,	PUNCT
ftr-404	598	9	as	as	SCONJ
ftr-404	598	10	such,78	such,78	VERB
ftr-404	598	11	the	the	DET
ftr-404	598	12	most	most	ADV
ftr-404	598	13	efficient	efficient	ADJ
ftr-404	598	14	method	method	NOUN
ftr-404	598	15	of	of	ADP
ftr-404	598	16	cost	cost	NOUN
ftr-404	598	17	recovery	recovery	NOUN
ftr-404	598	18	available	available	ADJ
ftr-404	598	19	in	in	ADP
ftr-404	598	20	a	a	DET
ftr-404	598	21	rbit	rbit	NOUN
ftr-404	598	22	base	base	NOUN
ftr-404	598	23	.	.	PUNCT
ftr-404	599	1	as	as	SCONJ
ftr-404	599	2	a79	a79	NOUN
ftr-404	599	3	result	result	VERB
ftr-404	599	4	,	,	PUNCT
ftr-404	599	5	there	there	PRON
ftr-404	599	6	seems	seem	VERB
ftr-404	599	7	to	to	PART
ftr-404	599	8	be	be	AUX
ftr-404	599	9	no	no	DET
ftr-404	599	10	compelling	compelling	ADJ
ftr-404	599	11	policy	policy	NOUN
ftr-404	599	12	reason	reason	NOUN
ftr-404	599	13	for	for	ADP
ftr-404	599	14	maintaining	maintain	VERB
ftr-404	599	15	a	a	DET
ftr-404	599	16	conflicting	conflicting	ADJ
ftr-404	599	17	,	,	PUNCT
ftr-404	599	18	counterproductive	counterproductive	ADJ
ftr-404	599	19	cost	cost	NOUN
ftr-404	599	20	recovery	recovery	NOUN
ftr-404	599	21	method	method	NOUN
ftr-404	599	22	as	as	ADP
ftr-404	599	23	a	a	DET
ftr-404	599	24	default	default	NOUN
ftr-404	599	25	rule	rule	NOUN
ftr-404	599	26	,	,	PUNCT
ftr-404	599	27	in	in	ADP
ftr-404	599	28	an	an	DET
ftr-404	599	29	attempt	attempt	NOUN
ftr-404	599	30	to	to	PART
ftr-404	599	31	graft	graft	VERB
ftr-404	599	32	the	the	DET
ftr-404	599	33	old	old	ADJ
ftr-404	599	34	and	and	CCONJ
ftr-404	599	35	the	the	DET
ftr-404	599	36	new	new	ADJ
ftr-404	599	37	recovery	recovery	NOUN
ftr-404	599	38	systems	system	NOUN
ftr-404	599	39	together	together	ADV
ftr-404	599	40	.	.	PUNCT
ftr-404	600	1	furthermore	furthermore	ADV
ftr-404	600	2	,	,	PUNCT
ftr-404	600	3	one	one	NUM
ftr-404	600	4	of	of	ADP
ftr-404	600	5	the	the	DET
ftr-404	600	6	goals	goal	NOUN
ftr-404	600	7	of	of	ADP
ftr-404	600	8	this	this	DET
ftr-404	600	9	proposal	proposal	NOUN
ftr-404	600	10	is	be	AUX
ftr-404	600	11	to	to	PART
ftr-404	600	12	simplify	simplify	VERB
ftr-404	600	13	this	this	DET
ftr-404	600	14	area	area	NOUN
ftr-404	600	15	of	of	ADP
ftr-404	600	16	taxation	taxation	NOUN
ftr-404	600	17	,	,	PUNCT
ftr-404	600	18	rather	rather	ADV
ftr-404	600	19	than	than	SCONJ
ftr-404	600	20	to	to	PART
ftr-404	600	21	unnecessarily	unnecessarily	ADV
ftr-404	600	22	compound	compound	VERB
ftr-404	600	23	its	its	PRON
ftr-404	600	24	complexity	complexity	NOUN
ftr-404	600	25	.	.	PUNCT
ftr-404	601	1	the	the	DET
ftr-404	601	2	second	second	ADJ
ftr-404	601	3	alternative	alternative	NOUN
ftr-404	601	4	is	be	AUX
ftr-404	601	5	to	to	PART
ftr-404	601	6	carryover	carryover	VERB
ftr-404	601	7	the	the	DET
ftr-404	601	8	excess	excess	ADJ
ftr-404	601	9	non	non	ADJ
ftr-404	601	10	-	-	ADJ
ftr-404	601	11	capital	capital	ADJ
ftr-404	601	12	equipment	equipment	NOUN
ftr-404	601	13	investment	investment	NOUN
ftr-404	601	14	in	in	ADP
ftr-404	601	15	the	the	DET
ftr-404	601	16	current	current	ADJ
ftr-404	601	17	year	year	NOUN
ftr-404	601	18	(	(	PUNCT
ftr-404	601	19	$	$	SYM
ftr-404	601	20	10,000	10,000	NUM
ftr-404	601	21	)	)	PUNCT
ftr-404	601	22	to	to	ADP
ftr-404	601	23	the	the	DET
ftr-404	601	24	following	follow	VERB
ftr-404	601	25	taxable	taxable	ADJ
ftr-404	601	26	year	year	NOUN
ftr-404	601	27	.	.	PUNCT
ftr-404	602	1	it	it	PRON
ftr-404	602	2	could	could	AUX
ftr-404	602	3	be	be	AUX
ftr-404	602	4	combined	combine	VERB
ftr-404	602	5	with	with	ADP
ftr-404	602	6	new	new	ADJ
ftr-404	602	7	investment	investment	NOUN
ftr-404	602	8	for	for	ADP
ftr-404	602	9	the	the	DET
ftr-404	602	10	following	following	ADJ
ftr-404	602	11	year	year	NOUN
ftr-404	602	12	,	,	PUNCT
ftr-404	602	13	and	and	CCONJ
ftr-404	602	14	tested	test	VERB
ftr-404	602	15	against	against	ADP
ftr-404	602	16	the	the	DET
ftr-404	602	17	cumulative	cumulative	ADJ
ftr-404	602	18	tax	tax	NOUN
ftr-404	602	19	capital	capital	NOUN
ftr-404	602	20	creation	creation	NOUN
ftr-404	602	21	threshold	threshold	NOUN
ftr-404	602	22	for	for	ADP
ftr-404	602	23	the	the	DET
ftr-404	602	24	succeeding	succeed	VERB
ftr-404	602	25	taxable	taxable	ADJ
ftr-404	602	26	year	year	NOUN
ftr-404	602	27	.	.	PUNCT
ftr-404	603	1	that	that	DET
ftr-404	603	2	cumulative	cumulative	ADJ
ftr-404	603	3	capital	capital	NOUN
ftr-404	603	4	creation	creation	NOUN
ftr-404	603	5	threshold	threshold	NOUN
ftr-404	603	6	for	for	ADP
ftr-404	603	7	the	the	DET
ftr-404	603	8	carryover	carryover	NOUN
ftr-404	603	9	year	year	NOUN
ftr-404	603	10	would	would	AUX
ftr-404	603	11	consist	consist	VERB
ftr-404	603	12	of	of	ADP
ftr-404	603	13	the	the	DET
ftr-404	603	14	sum	sum	NOUN
ftr-404	603	15	of	of	ADP
ftr-404	603	16	that	that	DET
ftr-404	603	17	year	year	NOUN
ftr-404	603	18	’s	’s	PART
ftr-404	603	19	new	new	ADJ
ftr-404	603	20	tax	tax	NOUN
ftr-404	603	21	capital	capital	NOUN
ftr-404	603	22	creation	creation	NOUN
ftr-404	603	23	plus	plus	CCONJ
ftr-404	603	24	all	all	PRON
ftr-404	603	25	unused	unused	ADJ
ftr-404	603	26	and	and	CCONJ
ftr-404	603	27	carried	carry	VERB
ftr-404	603	28	over	over	ADP
ftr-404	603	29	excess	excess	ADJ
ftr-404	603	30	tax	tax	NOUN
ftr-404	603	31	capital	capital	NOUN
ftr-404	603	32	created	create	VERB
ftr-404	603	33	during	during	ADP
ftr-404	603	34	the	the	DET
ftr-404	603	35	previous	previous	ADJ
ftr-404	603	36	year	year	NOUN
ftr-404	603	37	,	,	PUNCT
ftr-404	603	38	if	if	SCONJ
ftr-404	603	39	any.80	any.80	ADV
ftr-404	603	40	vi	vi	NOUN
ftr-404	603	41	.	.	PUNCT
ftr-404	604	1	a	a	DET
ftr-404	604	2	preliminary	preliminary	ADJ
ftr-404	604	3	look	look	NOUN
ftr-404	604	4	at	at	ADP
ftr-404	604	5	administering	administer	VERB
ftr-404	604	6	capital	capital	NOUN
ftr-404	604	7	equipment	equipment	NOUN
ftr-404	604	8	expensing	expense	VERB
ftr-404	604	9	this	this	DET
ftr-404	604	10	part	part	NOUN
ftr-404	604	11	vi	vi	NOUN
ftr-404	604	12	of	of	ADP
ftr-404	604	13	the	the	DET
ftr-404	604	14	article	article	NOUN
ftr-404	604	15	takes	take	VERB
ftr-404	604	16	a	a	DET
ftr-404	604	17	preliminary	preliminary	ADJ
ftr-404	604	18	and	and	CCONJ
ftr-404	604	19	cursory	cursory	NOUN
ftr-404	604	20	look	look	VERB
ftr-404	604	21	at	at	ADP
ftr-404	604	22	how	how	SCONJ
ftr-404	604	23	the	the	DET
ftr-404	604	24	theory	theory	NOUN
ftr-404	604	25	of	of	ADP
ftr-404	604	26	capital	capital	NOUN
ftr-404	604	27	equipment	equipment	NOUN
ftr-404	604	28	expensing	expense	VERB
ftr-404	604	29	might	might	AUX
ftr-404	604	30	be	be	AUX
ftr-404	604	31	applied	apply	VERB
ftr-404	604	32	and	and	CCONJ
ftr-404	604	33	administered	administer	VERB
ftr-404	604	34	within	within	ADP
ftr-404	604	35	our	our	PRON
ftr-404	604	36	current	current	ADJ
ftr-404	604	37	u.s	u.s	PROPN
ftr-404	604	38	.	.	PROPN
ftr-404	604	39	income	income	NOUN
ftr-404	604	40	tax	tax	NOUN
ftr-404	604	41	base	base	NOUN
ftr-404	604	42	.	.	PUNCT
ftr-404	605	1	2006	2006	NUM
ftr-404	605	2	]	]	PUNCT
ftr-404	605	3	capital	capital	NOUN
ftr-404	605	4	equipment	equipment	NOUN
ftr-404	605	5	expensing	expense	VERB
ftr-404	605	6	243	243	NUM
ftr-404	605	7	81	81	NUM
ftr-404	605	8	.	.	PUNCT
ftr-404	606	1	see	see	VERB
ftr-404	606	2	e.g.	e.g.	ADV
ftr-404	606	3	,	,	PUNCT
ftr-404	606	4	joseph	joseph	PROPN
ftr-404	606	5	m.	m.	PROPN
ftr-404	606	6	dodge	dodge	PROPN
ftr-404	606	7	&	&	CCONJ
ftr-404	606	8	jay	jay	PROPN
ftr-404	606	9	a.	a.	PROPN
ftr-404	606	10	soledad	soledad	PROPN
ftr-404	606	11	,	,	PUNCT
ftr-404	606	12	“	"	PUNCT
ftr-404	606	13	inflated	inflated	ADJ
ftr-404	606	14	tax	tax	NOUN
ftr-404	606	15	basis	basis	NOUN
ftr-404	606	16	and	and	CCONJ
ftr-404	606	17	the	the	DET
ftr-404	606	18	quarter	quarter	NOUN
ftr-404	606	19	-	-	PUNCT
ftr-404	606	20	trillion	trillion	NUM
ftr-404	606	21	-	-	PUNCT
ftr-404	606	22	dollar	dollar	NOUN
ftr-404	606	23	revenue	revenue	NOUN
ftr-404	606	24	question	question	NOUN
ftr-404	606	25	,	,	PUNCT
ftr-404	606	26	”	"	PUNCT
ftr-404	606	27	106	106	NUM
ftr-404	606	28	tax	tax	NOUN
ftr-404	606	29	notes	note	NOUN
ftr-404	606	30	453	453	NUM
ftr-404	606	31	(	(	PUNCT
ftr-404	606	32	jan	jan	PROPN
ftr-404	606	33	.	.	PROPN
ftr-404	606	34	24	24	NUM
ftr-404	606	35	,	,	PUNCT
ftr-404	606	36	2005	2005	NUM
ftr-404	606	37	)	)	PUNCT
ftr-404	606	38	(	(	PUNCT
ftr-404	606	39	asserting	assert	VERB
ftr-404	606	40	that	that	SCONJ
ftr-404	606	41	inflated	inflated	ADJ
ftr-404	606	42	tax	tax	NOUN
ftr-404	606	43	basis	basis	NOUN
ftr-404	606	44	is	be	AUX
ftr-404	606	45	a	a	DET
ftr-404	606	46	widespread	widespread	ADJ
ftr-404	606	47	phenomenon	phenomenon	NOUN
ftr-404	606	48	with	with	ADP
ftr-404	606	49	significant	significant	ADJ
ftr-404	606	50	revenue	revenue	NOUN
ftr-404	606	51	loss	loss	NOUN
ftr-404	606	52	implications	implication	NOUN
ftr-404	606	53	)	)	PUNCT
ftr-404	606	54	.	.	PUNCT
ftr-404	607	1	82	82	NUM
ftr-404	607	2	.	.	PUNCT
ftr-404	608	1	there	there	PRON
ftr-404	608	2	would	would	AUX
ftr-404	608	3	be	be	AUX
ftr-404	608	4	no	no	DET
ftr-404	608	5	unrecovered	unrecovered	ADJ
ftr-404	608	6	basis	basis	NOUN
ftr-404	608	7	to	to	PART
ftr-404	608	8	offset	offset	VERB
ftr-404	608	9	any	any	DET
ftr-404	608	10	amounts	amount	NOUN
ftr-404	608	11	realized	realize	VERB
ftr-404	608	12	upon	upon	SCONJ
ftr-404	608	13	whatever	whatever	DET
ftr-404	608	14	type	type	NOUN
ftr-404	608	15	of	of	ADP
ftr-404	608	16	disposition	disposition	NOUN
ftr-404	608	17	was	be	AUX
ftr-404	608	18	involved	involve	VERB
ftr-404	608	19	.	.	PUNCT
ftr-404	609	1	equipment	equipment	NOUN
ftr-404	609	2	that	that	PRON
ftr-404	609	3	has	have	AUX
ftr-404	609	4	been	be	AUX
ftr-404	609	5	capital	capital	NOUN
ftr-404	609	6	expensed	expense	VERB
ftr-404	609	7	would	would	AUX
ftr-404	609	8	have	have	VERB
ftr-404	609	9	a	a	DET
ftr-404	609	10	zero	zero	NUM
ftr-404	609	11	basis	basis	NOUN
ftr-404	609	12	throughout	throughout	ADP
ftr-404	609	13	its	its	PRON
ftr-404	609	14	useful	useful	ADJ
ftr-404	609	15	life	life	NOUN
ftr-404	609	16	and	and	CCONJ
ftr-404	609	17	until	until	ADP
ftr-404	609	18	its	its	PRON
ftr-404	609	19	disposition	disposition	NOUN
ftr-404	609	20	.	.	PUNCT
ftr-404	610	1	as	as	ADP
ftr-404	610	2	a	a	DET
ftr-404	610	3	result	result	NOUN
ftr-404	610	4	,	,	PUNCT
ftr-404	610	5	only	only	ADV
ftr-404	610	6	gains	gain	NOUN
ftr-404	610	7	could	could	AUX
ftr-404	610	8	be	be	AUX
ftr-404	610	9	realized	realize	VERB
ftr-404	610	10	.	.	PUNCT
ftr-404	611	1	83	83	NUM
ftr-404	611	2	.	.	PUNCT
ftr-404	611	3	section	section	NOUN
ftr-404	611	4	1231	1231	NUM
ftr-404	611	5	would	would	AUX
ftr-404	611	6	cause	cause	VERB
ftr-404	611	7	recognition	recognition	NOUN
ftr-404	611	8	of	of	ADP
ftr-404	611	9	capital	capital	NOUN
ftr-404	611	10	gain	gain	NOUN
ftr-404	611	11	in	in	ADP
ftr-404	611	12	most	most	ADJ
ftr-404	611	13	circumstances	circumstance	NOUN
ftr-404	611	14	.	.	PUNCT
ftr-404	612	1	84	84	NUM
ftr-404	612	2	.	.	PUNCT
ftr-404	613	1	e.g.	e.g.	ADV
ftr-404	613	2	,	,	PUNCT
ftr-404	613	3	§	§	PROPN
ftr-404	613	4	§	§	PROPN
ftr-404	613	5	351	351	NUM
ftr-404	613	6	and	and	CCONJ
ftr-404	613	7	721	721	NUM
ftr-404	613	8	would	would	AUX
ftr-404	613	9	provide	provide	VERB
ftr-404	613	10	for	for	ADP
ftr-404	613	11	no	no	DET
ftr-404	613	12	gain	gain	NOUN
ftr-404	613	13	or	or	CCONJ
ftr-404	613	14	loss	loss	NOUN
ftr-404	613	15	recognition	recognition	NOUN
ftr-404	613	16	upon	upon	SCONJ
ftr-404	613	17	contribution	contribution	NOUN
ftr-404	613	18	of	of	ADP
ftr-404	613	19	capitalexpensed	capitalexpensed	ADJ
ftr-404	613	20	equipment	equipment	NOUN
ftr-404	613	21	to	to	ADP
ftr-404	613	22	corporations	corporation	NOUN
ftr-404	613	23	or	or	CCONJ
ftr-404	613	24	subchapter	subchapter	NOUN
ftr-404	613	25	k	k	PROPN
ftr-404	613	26	entities	entity	NOUN
ftr-404	613	27	.	.	PUNCT
ftr-404	614	1	subsequent	subsequent	ADJ
ftr-404	614	2	taxable	taxable	ADJ
ftr-404	614	3	or	or	CCONJ
ftr-404	614	4	nontaxable	nontaxable	ADJ
ftr-404	614	5	dispositions	disposition	NOUN
ftr-404	614	6	of	of	ADP
ftr-404	614	7	those	those	DET
ftr-404	614	8	assets	asset	NOUN
ftr-404	614	9	by	by	ADP
ftr-404	614	10	such	such	ADJ
ftr-404	614	11	business	business	NOUN
ftr-404	614	12	entities	entity	NOUN
ftr-404	614	13	a.	a.	NOUN
ftr-404	614	14	areas	area	NOUN
ftr-404	614	15	of	of	ADP
ftr-404	614	16	possible	possible	ADJ
ftr-404	614	17	administrative	administrative	ADJ
ftr-404	614	18	simplification	simplification	NOUN
ftr-404	614	19	1	1	NUM
ftr-404	614	20	.	.	PUNCT
ftr-404	614	21	aggregating	aggregate	VERB
ftr-404	614	22	expensing	expense	VERB
ftr-404	614	23	deduction	deduction	NOUN
ftr-404	614	24	computations	computation	NOUN
ftr-404	614	25	as	as	SCONJ
ftr-404	614	26	suggested	suggest	VERB
ftr-404	614	27	earlier	early	ADV
ftr-404	614	28	,	,	PUNCT
ftr-404	614	29	i	i	PRON
ftr-404	614	30	propose	propose	VERB
ftr-404	614	31	to	to	PART
ftr-404	614	32	aggregate	aggregate	VERB
ftr-404	614	33	all	all	PRON
ftr-404	614	34	of	of	ADP
ftr-404	614	35	a	a	DET
ftr-404	614	36	taxpayer	taxpayer	NOUN
ftr-404	614	37	’s	’s	PART
ftr-404	614	38	equipment	equipment	NOUN
ftr-404	614	39	investment	investment	NOUN
ftr-404	614	40	during	during	ADP
ftr-404	614	41	a	a	DET
ftr-404	614	42	given	give	VERB
ftr-404	614	43	taxable	taxable	ADJ
ftr-404	614	44	year	year	NOUN
ftr-404	614	45	,	,	PUNCT
ftr-404	614	46	and	and	CCONJ
ftr-404	614	47	test	test	VERB
ftr-404	614	48	that	that	DET
ftr-404	614	49	amount	amount	NOUN
ftr-404	614	50	for	for	ADP
ftr-404	614	51	immediate	immediate	ADJ
ftr-404	614	52	expensing	expensing	NOUN
ftr-404	614	53	against	against	ADP
ftr-404	614	54	the	the	DET
ftr-404	614	55	amount	amount	NOUN
ftr-404	614	56	of	of	ADP
ftr-404	614	57	nascent	nascent	ADJ
ftr-404	614	58	tax	tax	NOUN
ftr-404	614	59	capital	capital	NOUN
ftr-404	614	60	created	create	VERB
ftr-404	614	61	during	during	ADP
ftr-404	614	62	that	that	DET
ftr-404	614	63	same	same	ADJ
ftr-404	614	64	taxable	taxable	ADJ
ftr-404	614	65	year	year	NOUN
ftr-404	614	66	.	.	PUNCT
ftr-404	615	1	aggregating	aggregate	VERB
ftr-404	615	2	all	all	DET
ftr-404	615	3	equipment	equipment	NOUN
ftr-404	615	4	investment	investment	NOUN
ftr-404	615	5	could	could	AUX
ftr-404	615	6	possibly	possibly	ADV
ftr-404	615	7	obviate	obviate	VERB
ftr-404	615	8	the	the	DET
ftr-404	615	9	need	need	NOUN
ftr-404	615	10	to	to	PART
ftr-404	615	11	sub	sub	VERB
ftr-404	615	12	-	-	VERB
ftr-404	615	13	classify	classify	VERB
ftr-404	615	14	many	many	ADJ
ftr-404	615	15	types	type	NOUN
ftr-404	615	16	of	of	ADP
ftr-404	615	17	individual	individual	ADJ
ftr-404	615	18	assets	asset	NOUN
ftr-404	615	19	,	,	PUNCT
ftr-404	615	20	to	to	PART
ftr-404	615	21	maintain	maintain	VERB
ftr-404	615	22	as	as	ADP
ftr-404	615	23	many	many	ADJ
ftr-404	615	24	asset	asset	NOUN
ftr-404	615	25	specific	specific	ADJ
ftr-404	615	26	records	record	NOUN
ftr-404	615	27	,	,	PUNCT
ftr-404	615	28	and	and	CCONJ
ftr-404	615	29	to	to	PART
ftr-404	615	30	make	make	VERB
ftr-404	615	31	asset	asset	NOUN
ftr-404	615	32	-	-	PUNCT
ftr-404	615	33	by	by	ADP
ftr-404	615	34	-	-	PUNCT
ftr-404	615	35	asset	asset	NOUN
ftr-404	615	36	cost	cost	NOUN
ftr-404	615	37	recovery	recovery	NOUN
ftr-404	615	38	calculations	calculation	NOUN
ftr-404	615	39	on	on	ADP
ftr-404	615	40	an	an	DET
ftr-404	615	41	annual	annual	ADJ
ftr-404	615	42	basis	basis	NOUN
ftr-404	615	43	.	.	PUNCT
ftr-404	616	1	in	in	ADP
ftr-404	616	2	most	most	ADJ
ftr-404	616	3	cases	case	NOUN
ftr-404	616	4	,	,	PUNCT
ftr-404	616	5	tax	tax	NOUN
ftr-404	616	6	payers	payer	NOUN
ftr-404	616	7	should	should	AUX
ftr-404	616	8	be	be	AUX
ftr-404	616	9	able	able	ADJ
ftr-404	616	10	to	to	PART
ftr-404	616	11	administer	administer	VERB
ftr-404	616	12	and	and	CCONJ
ftr-404	616	13	comply	comply	VERB
ftr-404	616	14	with	with	ADP
ftr-404	616	15	this	this	DET
ftr-404	616	16	approach	approach	NOUN
ftr-404	616	17	relatively	relatively	ADV
ftr-404	616	18	easily	easily	ADV
ftr-404	616	19	,	,	PUNCT
ftr-404	616	20	compared	compare	VERB
ftr-404	616	21	to	to	ADP
ftr-404	616	22	the	the	DET
ftr-404	616	23	existing	exist	VERB
ftr-404	616	24	state	state	NOUN
ftr-404	616	25	of	of	ADP
ftr-404	616	26	tax	tax	NOUN
ftr-404	616	27	administration	administration	NOUN
ftr-404	616	28	and	and	CCONJ
ftr-404	616	29	compliance	compliance	NOUN
ftr-404	616	30	.	.	PUNCT
ftr-404	617	1	2	2	X
ftr-404	617	2	.	.	X
ftr-404	617	3	simplifying	simplify	VERB
ftr-404	617	4	the	the	DET
ftr-404	617	5	treatment	treatment	NOUN
ftr-404	617	6	of	of	ADP
ftr-404	617	7	asset	asset	NOUN
ftr-404	617	8	dispositions	disposition	NOUN
ftr-404	617	9	dispositions	disposition	NOUN
ftr-404	617	10	of	of	ADP
ftr-404	617	11	individual	individual	ADJ
ftr-404	617	12	equipment	equipment	NOUN
ftr-404	617	13	items	item	NOUN
ftr-404	617	14	at	at	ADP
ftr-404	617	15	any	any	DET
ftr-404	617	16	point	point	NOUN
ftr-404	617	17	after	after	SCONJ
ftr-404	617	18	their	their	PRON
ftr-404	617	19	acquisition	acquisition	NOUN
ftr-404	617	20	would	would	AUX
ftr-404	617	21	not	not	PART
ftr-404	617	22	require	require	VERB
ftr-404	617	23	identifying	identify	VERB
ftr-404	617	24	or	or	CCONJ
ftr-404	617	25	quantifying	quantify	VERB
ftr-404	617	26	an	an	DET
ftr-404	617	27	adjusted	adjusted	ADJ
ftr-404	617	28	basis	basis	NOUN
ftr-404	617	29	for	for	ADP
ftr-404	617	30	any	any	DET
ftr-404	617	31	item	item	NOUN
ftr-404	617	32	,	,	PUNCT
ftr-404	617	33	which	which	PRON
ftr-404	617	34	would	would	AUX
ftr-404	617	35	always	always	ADV
ftr-404	617	36	remain	remain	VERB
ftr-404	617	37	at	at	ADP
ftr-404	617	38	zero	zero	NUM
ftr-404	617	39	.	.	PUNCT
ftr-404	618	1	only	only	ADV
ftr-404	618	2	gains	gain	NOUN
ftr-404	618	3	would	would	AUX
ftr-404	618	4	be	be	AUX
ftr-404	618	5	realized	realize	VERB
ftr-404	618	6	at81	at81	PROPN
ftr-404	618	7	the	the	DET
ftr-404	618	8	time	time	NOUN
ftr-404	618	9	of	of	ADP
ftr-404	618	10	such	such	ADJ
ftr-404	618	11	dispositions	disposition	NOUN
ftr-404	618	12	.	.	PUNCT
ftr-404	619	1	at	at	ADP
ftr-404	619	2	that	that	DET
ftr-404	619	3	time	time	NOUN
ftr-404	619	4	,	,	PUNCT
ftr-404	619	5	it	it	PRON
ftr-404	619	6	would	would	AUX
ftr-404	619	7	not	not	PART
ftr-404	619	8	be	be	AUX
ftr-404	619	9	necessary	necessary	ADJ
ftr-404	619	10	to82	to82	PROPN
ftr-404	619	11	characterize	characterize	VERB
ftr-404	619	12	those	those	DET
ftr-404	619	13	gains	gain	NOUN
ftr-404	619	14	as	as	ADP
ftr-404	619	15	section	section	NOUN
ftr-404	619	16	1245	1245	NUM
ftr-404	619	17	gain	gain	NOUN
ftr-404	619	18	,	,	PUNCT
ftr-404	619	19	in	in	ADP
ftr-404	619	20	whole	whole	NOUN
ftr-404	619	21	or	or	CCONJ
ftr-404	619	22	in	in	ADP
ftr-404	619	23	part	part	NOUN
ftr-404	619	24	.	.	PUNCT
ftr-404	620	1	there	there	PRON
ftr-404	620	2	would	would	AUX
ftr-404	620	3	be	be	AUX
ftr-404	620	4	no	no	DET
ftr-404	620	5	previously	previously	ADV
ftr-404	620	6	taken	take	VERB
ftr-404	620	7	cost	cost	NOUN
ftr-404	620	8	recovery	recovery	NOUN
ftr-404	620	9	deductions	deduction	NOUN
ftr-404	620	10	that	that	PRON
ftr-404	620	11	needed	need	VERB
ftr-404	620	12	to	to	PART
ftr-404	620	13	be	be	AUX
ftr-404	620	14	recaptured	recapture	VERB
ftr-404	620	15	.	.	PUNCT
ftr-404	621	1	the	the	DET
ftr-404	621	2	entire	entire	ADJ
ftr-404	621	3	cost	cost	NOUN
ftr-404	621	4	of	of	ADP
ftr-404	621	5	the	the	DET
ftr-404	621	6	asset	asset	NOUN
ftr-404	621	7	would	would	AUX
ftr-404	621	8	have	have	AUX
ftr-404	621	9	been	be	AUX
ftr-404	621	10	recovered	recover	VERB
ftr-404	621	11	already	already	ADV
ftr-404	621	12	at	at	ADP
ftr-404	621	13	the	the	DET
ftr-404	621	14	time	time	NOUN
ftr-404	621	15	of	of	ADP
ftr-404	621	16	its	its	PRON
ftr-404	621	17	acquisition	acquisition	NOUN
ftr-404	621	18	,	,	PUNCT
ftr-404	621	19	and	and	CCONJ
ftr-404	621	20	the	the	DET
ftr-404	621	21	recovery	recovery	NOUN
ftr-404	621	22	of	of	ADP
ftr-404	621	23	the	the	DET
ftr-404	621	24	tax	tax	NOUN
ftr-404	621	25	capital	capital	NOUN
ftr-404	621	26	invested	invest	VERB
ftr-404	621	27	in	in	ADP
ftr-404	621	28	it	it	PRON
ftr-404	621	29	would	would	AUX
ftr-404	621	30	not	not	PART
ftr-404	621	31	have	have	AUX
ftr-404	621	32	offset	offset	VERB
ftr-404	621	33	any	any	DET
ftr-404	621	34	pre	pre	ADJ
ftr-404	621	35	-	-	ADJ
ftr-404	621	36	tax	tax	ADJ
ftr-404	621	37	earnings	earning	NOUN
ftr-404	621	38	.	.	PUNCT
ftr-404	622	1	currently	currently	ADV
ftr-404	622	2	,	,	PUNCT
ftr-404	622	3	section	section	NOUN
ftr-404	622	4	1231	1231	NUM
ftr-404	622	5	would	would	AUX
ftr-404	622	6	still	still	ADV
ftr-404	622	7	apply	apply	VERB
ftr-404	622	8	,	,	PUNCT
ftr-404	622	9	however	however	ADV
ftr-404	622	10	,	,	PUNCT
ftr-404	622	11	resulting	result	VERB
ftr-404	622	12	in	in	ADP
ftr-404	622	13	potential	potential	ADJ
ftr-404	622	14	capital	capital	NOUN
ftr-404	622	15	gain	gain	NOUN
ftr-404	622	16	treatment	treatment	NOUN
ftr-404	622	17	of	of	ADP
ftr-404	622	18	the	the	DET
ftr-404	622	19	gain	gain	NOUN
ftr-404	622	20	resulting	result	VERB
ftr-404	622	21	from	from	ADP
ftr-404	622	22	any	any	DET
ftr-404	622	23	disposition.83	disposition.83	PROPN
ftr-404	622	24	dispositions	disposition	NOUN
ftr-404	622	25	that	that	PRON
ftr-404	622	26	utilized	utilize	VERB
ftr-404	622	27	non	non	ADJ
ftr-404	622	28	-	-	ADJ
ftr-404	622	29	recognition	recognition	ADJ
ftr-404	622	30	provisions	provision	NOUN
ftr-404	622	31	of	of	ADP
ftr-404	622	32	the	the	DET
ftr-404	622	33	irc	irc	NOUN
ftr-404	622	34	could	could	AUX
ftr-404	622	35	be	be	AUX
ftr-404	622	36	administered	administer	VERB
ftr-404	622	37	fairly	fairly	ADV
ftr-404	622	38	simply	simply	ADV
ftr-404	622	39	as	as	ADV
ftr-404	622	40	well	well	ADV
ftr-404	622	41	.	.	PUNCT
ftr-404	623	1	once	once	ADV
ftr-404	623	2	equipment	equipment	NOUN
ftr-404	623	3	assets	asset	NOUN
ftr-404	623	4	have	have	AUX
ftr-404	623	5	been	be	AUX
ftr-404	623	6	capitalexpensed	capitalexpense	VERB
ftr-404	623	7	,	,	PUNCT
ftr-404	623	8	they	they	PRON
ftr-404	623	9	will	will	AUX
ftr-404	623	10	have	have	VERB
ftr-404	623	11	a	a	DET
ftr-404	623	12	zero	zero	NUM
ftr-404	623	13	basis	basis	NOUN
ftr-404	623	14	,	,	PUNCT
ftr-404	623	15	which	which	PRON
ftr-404	623	16	should	should	AUX
ftr-404	623	17	make	make	VERB
ftr-404	623	18	for	for	ADP
ftr-404	623	19	smooth	smooth	ADJ
ftr-404	623	20	transfers	transfer	NOUN
ftr-404	623	21	into	into	ADP
ftr-404	623	22	and	and	CCONJ
ftr-404	623	23	out	out	ADP
ftr-404	623	24	of	of	ADP
ftr-404	623	25	business	business	NOUN
ftr-404	623	26	entities	entity	NOUN
ftr-404	623	27	under	under	ADP
ftr-404	623	28	existing	exist	VERB
ftr-404	623	29	law.84	law.84	ADP
ftr-404	623	30	244	244	NUM
ftr-404	623	31	florida	florida	PROPN
ftr-404	623	32	tax	tax	NOUN
ftr-404	623	33	review	review	NOUN
ftr-404	623	34	[	[	X
ftr-404	623	35	vol.7:4	vol.7:4	NOUN
ftr-404	623	36	could	could	AUX
ftr-404	623	37	be	be	AUX
ftr-404	623	38	treated	treat	VERB
ftr-404	623	39	under	under	ADP
ftr-404	623	40	existing	exist	VERB
ftr-404	623	41	law	law	NOUN
ftr-404	623	42	with	with	ADP
ftr-404	623	43	no	no	DET
ftr-404	623	44	additional	additional	ADJ
ftr-404	623	45	adjustments	adjustment	NOUN
ftr-404	623	46	or	or	CCONJ
ftr-404	623	47	computations	computation	NOUN
ftr-404	623	48	than	than	SCONJ
ftr-404	623	49	already	already	ADV
ftr-404	623	50	required	require	VERB
ftr-404	623	51	.	.	PUNCT
ftr-404	624	1	85	85	NUM
ftr-404	624	2	.	.	PUNCT
ftr-404	625	1	boris	boris	PROPN
ftr-404	625	2	i.	i.	PROPN
ftr-404	625	3	bittker	bittker	PROPN
ftr-404	625	4	&	&	CCONJ
ftr-404	625	5	lawrence	lawrence	PROPN
ftr-404	625	6	lokken	lokken	PROPN
ftr-404	625	7	,	,	PUNCT
ftr-404	625	8	4	4	NUM
ftr-404	625	9	federal	federal	ADJ
ftr-404	625	10	taxation	taxation	NOUN
ftr-404	625	11	of	of	ADP
ftr-404	625	12	income	income	NOUN
ftr-404	625	13	,	,	PUNCT
ftr-404	625	14	estates	estate	NOUN
ftr-404	625	15	and	and	CCONJ
ftr-404	625	16	gifts	gift	NOUN
ftr-404	625	17	,	,	PUNCT
ftr-404	625	18	111	111	NUM
ftr-404	625	19	-	-	SYM
ftr-404	625	20	94	94	NUM
ftr-404	625	21	(	(	PUNCT
ftr-404	625	22	2d	2d	NUM
ftr-404	625	23	ed	ed	NOUN
ftr-404	625	24	.	.	PUNCT
ftr-404	626	1	warren	warren	PROPN
ftr-404	626	2	,	,	PUNCT
ftr-404	626	3	gorham	gorham	PROPN
ftr-404	626	4	&	&	CCONJ
ftr-404	626	5	lamont	lamont	PROPN
ftr-404	626	6	1992	1992	NUM
ftr-404	626	7	)	)	PUNCT
ftr-404	626	8	.	.	PUNCT
ftr-404	627	1	86	86	NUM
ftr-404	627	2	.	.	PUNCT
ftr-404	628	1	generally	generally	ADV
ftr-404	628	2	speaking	speak	VERB
ftr-404	628	3	,	,	PUNCT
ftr-404	628	4	a	a	DET
ftr-404	628	5	schedular	schedular	ADJ
ftr-404	628	6	tax	tax	NOUN
ftr-404	628	7	system	system	NOUN
ftr-404	628	8	is	be	AUX
ftr-404	628	9	one	one	NUM
ftr-404	628	10	“	"	PUNCT
ftr-404	628	11	under	under	ADP
ftr-404	628	12	which	which	PRON
ftr-404	628	13	each	each	DET
ftr-404	628	14	category	category	NOUN
ftr-404	628	15	of	of	ADP
ftr-404	628	16	income	income	NOUN
ftr-404	628	17	is	be	AUX
ftr-404	628	18	subject	subject	ADJ
ftr-404	628	19	to	to	ADP
ftr-404	628	20	separate	separate	ADJ
ftr-404	628	21	taxation	taxation	NOUN
ftr-404	628	22	,	,	PUNCT
ftr-404	628	23	thereby	thereby	ADV
ftr-404	628	24	preventing	prevent	VERB
ftr-404	628	25	income	income	NOUN
ftr-404	628	26	and	and	CCONJ
ftr-404	628	27	losses	loss	NOUN
ftr-404	628	28	from	from	ADP
ftr-404	628	29	offsetting	offset	VERB
ftr-404	628	30	income	income	NOUN
ftr-404	628	31	from	from	ADP
ftr-404	628	32	other	other	ADJ
ftr-404	628	33	sources	source	NOUN
ftr-404	628	34	.	.	PUNCT
ftr-404	628	35	”	"	PUNCT
ftr-404	629	1	see	see	VERB
ftr-404	629	2	richard	richard	PROPN
ftr-404	629	3	a.	a.	PROPN
ftr-404	629	4	westin	westin	PROPN
ftr-404	629	5	,	,	PUNCT
ftr-404	629	6	wg&l	wg&l	PROPN
ftr-404	629	7	tax	tax	PROPN
ftr-404	629	8	dictionary	dictionary	PROPN
ftr-404	629	9	,	,	PUNCT
ftr-404	629	10	(	(	PUNCT
ftr-404	629	11	2000	2000	NUM
ftr-404	629	12	)	)	PUNCT
ftr-404	629	13	(	(	PUNCT
ftr-404	629	14	emphasis	emphasis	NOUN
ftr-404	629	15	omitted	omit	VERB
ftr-404	629	16	)	)	PUNCT
ftr-404	629	17	.	.	PUNCT
ftr-404	630	1	the	the	DET
ftr-404	630	2	term	term	NOUN
ftr-404	630	3	has	have	AUX
ftr-404	630	4	been	be	AUX
ftr-404	630	5	used	use	VERB
ftr-404	630	6	to	to	PART
ftr-404	630	7	describe	describe	VERB
ftr-404	630	8	the	the	DET
ftr-404	630	9	system	system	NOUN
ftr-404	630	10	prescribed	prescribe	VERB
ftr-404	630	11	by	by	ADP
ftr-404	630	12	irc	irc	PROPN
ftr-404	630	13	§	§	PROPN
ftr-404	630	14	469	469	NUM
ftr-404	630	15	passive	passive	ADJ
ftr-404	630	16	activity	activity	NOUN
ftr-404	630	17	loss	loss	NOUN
ftr-404	630	18	limitation	limitation	NOUN
ftr-404	630	19	,	,	PUNCT
ftr-404	630	20	under	under	ADP
ftr-404	630	21	which	which	PRON
ftr-404	630	22	a	a	DET
ftr-404	630	23	taxpayer	taxpayer	NOUN
ftr-404	630	24	’s	’s	PART
ftr-404	630	25	income	income	NOUN
ftr-404	630	26	producing	produce	VERB
ftr-404	630	27	activities	activity	NOUN
ftr-404	630	28	are	be	AUX
ftr-404	630	29	divided	divide	VERB
ftr-404	630	30	into	into	ADP
ftr-404	630	31	three	three	NUM
ftr-404	630	32	“	"	PUNCT
ftr-404	630	33	baskets	basket	NOUN
ftr-404	630	34	”	"	PUNCT
ftr-404	630	35	–	–	PUNCT
ftr-404	630	36	investment	investment	NOUN
ftr-404	630	37	income	income	NOUN
ftr-404	630	38	,	,	PUNCT
ftr-404	630	39	active	active	ADJ
ftr-404	630	40	trade	trade	NOUN
ftr-404	630	41	or	or	CCONJ
ftr-404	630	42	business	business	NOUN
ftr-404	630	43	income	income	NOUN
ftr-404	630	44	,	,	PUNCT
ftr-404	630	45	and	and	CCONJ
ftr-404	630	46	a	a	DET
ftr-404	630	47	basket	basket	NOUN
ftr-404	630	48	in	in	ADP
ftr-404	630	49	the	the	DET
ftr-404	630	50	middle	middle	NOUN
ftr-404	630	51	where	where	SCONJ
ftr-404	630	52	a	a	DET
ftr-404	630	53	taxpayer	taxpayer	NOUN
ftr-404	630	54	’s	’s	PART
ftr-404	630	55	income	income	NOUN
ftr-404	630	56	arises	arise	VERB
ftr-404	630	57	from	from	ADP
ftr-404	630	58	trade	trade	NOUN
ftr-404	630	59	or	or	CCONJ
ftr-404	630	60	business	business	NOUN
ftr-404	630	61	activities	activity	NOUN
ftr-404	630	62	in	in	ADP
ftr-404	630	63	which	which	PRON
ftr-404	630	64	the	the	DET
ftr-404	630	65	taxpayer	taxpayer	NOUN
ftr-404	630	66	does	do	AUX
ftr-404	630	67	not	not	PART
ftr-404	630	68	materially	materially	ADV
ftr-404	630	69	participate	participate	VERB
ftr-404	630	70	.	.	PUNCT
ftr-404	631	1	losses	loss	NOUN
ftr-404	631	2	from	from	ADP
ftr-404	631	3	a	a	DET
ftr-404	631	4	taxpayer	taxpayer	NOUN
ftr-404	631	5	’s	’s	PART
ftr-404	631	6	passive	passive	ADJ
ftr-404	631	7	activity	activity	NOUN
ftr-404	631	8	basket	basket	NOUN
ftr-404	631	9	are	be	AUX
ftr-404	631	10	not	not	PART
ftr-404	631	11	allowed	allow	VERB
ftr-404	631	12	to	to	PART
ftr-404	631	13	offset	offset	VERB
ftr-404	631	14	income	income	NOUN
ftr-404	631	15	produced	produce	VERB
ftr-404	631	16	from	from	ADP
ftr-404	631	17	either	either	PRON
ftr-404	631	18	of	of	ADP
ftr-404	631	19	the	the	DET
ftr-404	631	20	other	other	ADJ
ftr-404	631	21	two	two	NUM
ftr-404	631	22	baskets	basket	NOUN
ftr-404	631	23	.	.	PUNCT
ftr-404	632	1	87	87	NUM
ftr-404	632	2	.	.	PUNCT
ftr-404	633	1	the	the	DET
ftr-404	633	2	current	current	ADJ
ftr-404	633	3	limitations	limitation	NOUN
ftr-404	633	4	on	on	ADP
ftr-404	633	5	the	the	DET
ftr-404	633	6	amount	amount	NOUN
ftr-404	633	7	of	of	ADP
ftr-404	633	8	expensing	expense	VERB
ftr-404	633	9	deduction	deduction	NOUN
ftr-404	633	10	(	(	PUNCT
ftr-404	633	11	$	$	SYM
ftr-404	633	12	100,000	100,000	NUM
ftr-404	633	13	)	)	PUNCT
ftr-404	633	14	,	,	PUNCT
ftr-404	633	15	and	and	CCONJ
ftr-404	633	16	the	the	DET
ftr-404	633	17	maximum	maximum	ADJ
ftr-404	633	18	taxable	taxable	ADJ
ftr-404	633	19	income	income	NOUN
ftr-404	633	20	of	of	ADP
ftr-404	633	21	taxpayers	taxpayer	NOUN
ftr-404	633	22	eligible	eligible	ADJ
ftr-404	633	23	to	to	PART
ftr-404	633	24	take	take	VERB
ftr-404	633	25	the	the	DET
ftr-404	633	26	deduction	deduction	NOUN
ftr-404	633	27	(	(	PUNCT
ftr-404	633	28	$	$	SYM
ftr-404	633	29	400,000	400,000	NUM
ftr-404	633	30	)	)	PUNCT
ftr-404	633	31	,	,	PUNCT
ftr-404	633	32	are	be	AUX
ftr-404	633	33	scheduled	schedule	VERB
ftr-404	633	34	to	to	PART
ftr-404	633	35	expire	expire	VERB
ftr-404	633	36	on	on	ADP
ftr-404	633	37	dec	dec	PROPN
ftr-404	633	38	.	.	PROPN
ftr-404	633	39	31	31	NUM
ftr-404	633	40	,	,	PUNCT
ftr-404	633	41	2007	2007	NUM
ftr-404	633	42	.	.	PUNCT
ftr-404	634	1	3	3	X
ftr-404	634	2	.	.	X
ftr-404	634	3	treatment	treatment	NOUN
ftr-404	634	4	under	under	ADP
ftr-404	634	5	the	the	DET
ftr-404	634	6	alternative	alternative	ADJ
ftr-404	634	7	minimum	minimum	ADJ
ftr-404	634	8	tax	tax	NOUN
ftr-404	634	9	subject	subject	NOUN
ftr-404	634	10	due	due	ADJ
ftr-404	634	11	a	a	DET
ftr-404	634	12	deeper	deep	ADJ
ftr-404	634	13	analysis	analysis	NOUN
ftr-404	634	14	in	in	ADP
ftr-404	634	15	the	the	DET
ftr-404	634	16	future	future	NOUN
ftr-404	634	17	,	,	PUNCT
ftr-404	634	18	i	i	PRON
ftr-404	634	19	would	would	AUX
ftr-404	634	20	presently	presently	ADV
ftr-404	634	21	suggest	suggest	VERB
ftr-404	634	22	that	that	SCONJ
ftr-404	634	23	capital	capital	NOUN
ftr-404	634	24	equipment	equipment	NOUN
ftr-404	634	25	expensing	expense	VERB
ftr-404	634	26	should	should	AUX
ftr-404	634	27	not	not	PART
ftr-404	634	28	be	be	AUX
ftr-404	634	29	subject	subject	ADJ
ftr-404	634	30	to	to	ADP
ftr-404	634	31	the	the	DET
ftr-404	634	32	amt	amt	PROPN
ftr-404	634	33	.	.	PUNCT
ftr-404	635	1	generally	generally	ADV
ftr-404	635	2	speaking	speak	VERB
ftr-404	635	3	,	,	PUNCT
ftr-404	635	4	for	for	ADP
ftr-404	635	5	purposes	purpose	NOUN
ftr-404	635	6	of	of	ADP
ftr-404	635	7	the	the	DET
ftr-404	635	8	amt	amt	PROPN
ftr-404	635	9	,	,	PUNCT
ftr-404	635	10	depreciation	depreciation	NOUN
ftr-404	635	11	“	"	PUNCT
ftr-404	635	12	is	be	AUX
ftr-404	635	13	computed	compute	VERB
ftr-404	635	14	on	on	ADP
ftr-404	635	15	a	a	DET
ftr-404	635	16	less	less	ADV
ftr-404	635	17	accelerated	accelerated	ADJ
ftr-404	635	18	basis	basis	NOUN
ftr-404	635	19	or	or	CCONJ
ftr-404	635	20	over	over	ADP
ftr-404	635	21	a	a	DET
ftr-404	635	22	longer	long	ADJ
ftr-404	635	23	recovery	recovery	NOUN
ftr-404	635	24	period	period	NOUN
ftr-404	635	25	,	,	PUNCT
ftr-404	635	26	”	"	PUNCT
ftr-404	635	27	than	than	ADP
ftr-404	635	28	regular	regular	ADJ
ftr-404	635	29	tax	tax	NOUN
ftr-404	635	30	depreciation	depreciation	NOUN
ftr-404	635	31	.	.	PUNCT
ftr-404	636	1	the	the	DET
ftr-404	636	2	underlying	underlie	VERB
ftr-404	636	3	rationale	rationale	NOUN
ftr-404	636	4	for	for	ADP
ftr-404	636	5	the	the	DET
ftr-404	636	6	amt	amt	PROPN
ftr-404	636	7	is	be	AUX
ftr-404	636	8	that	that	SCONJ
ftr-404	636	9	many	many	ADJ
ftr-404	636	10	tax85	tax85	ADJ
ftr-404	636	11	preferences	preference	NOUN
ftr-404	636	12	,	,	PUNCT
ftr-404	636	13	such	such	ADJ
ftr-404	636	14	as	as	ADP
ftr-404	636	15	accelerated	accelerate	VERB
ftr-404	636	16	depreciation	depreciation	NOUN
ftr-404	636	17	,	,	PUNCT
ftr-404	636	18	are	be	AUX
ftr-404	636	19	more	more	ADV
ftr-404	636	20	generous	generous	ADJ
ftr-404	636	21	to	to	ADP
ftr-404	636	22	taxpayers	taxpayer	NOUN
ftr-404	636	23	than	than	SCONJ
ftr-404	636	24	the	the	DET
ftr-404	636	25	normative	normative	ADJ
ftr-404	636	26	treatment	treatment	NOUN
ftr-404	636	27	of	of	ADP
ftr-404	636	28	such	such	ADJ
ftr-404	636	29	items	item	NOUN
ftr-404	636	30	would	would	AUX
ftr-404	636	31	be	be	AUX
ftr-404	636	32	handled	handle	VERB
ftr-404	636	33	in	in	ADP
ftr-404	636	34	a	a	DET
ftr-404	636	35	normative	normative	ADJ
ftr-404	636	36	income	income	NOUN
ftr-404	636	37	tax	tax	NOUN
ftr-404	636	38	base	base	NOUN
ftr-404	636	39	.	.	PUNCT
ftr-404	637	1	in	in	ADP
ftr-404	637	2	2005	2005	NUM
ftr-404	637	3	,	,	PUNCT
ftr-404	637	4	there	there	PRON
ftr-404	637	5	is	be	VERB
ftr-404	637	6	little	little	ADJ
ftr-404	637	7	use	use	NOUN
ftr-404	637	8	for	for	ADP
ftr-404	637	9	the	the	DET
ftr-404	637	10	pretense	pretense	NOUN
ftr-404	637	11	that	that	SCONJ
ftr-404	637	12	the	the	DET
ftr-404	637	13	u.s	u.s	PROPN
ftr-404	637	14	.	.	PROPN
ftr-404	637	15	income	income	NOUN
ftr-404	637	16	tax	tax	NOUN
ftr-404	637	17	has	have	AUX
ftr-404	637	18	many	many	ADJ
ftr-404	637	19	,	,	PUNCT
ftr-404	637	20	if	if	SCONJ
ftr-404	637	21	any	any	PRON
ftr-404	637	22	,	,	PUNCT
ftr-404	637	23	characteristics	characteristic	NOUN
ftr-404	637	24	of	of	ADP
ftr-404	637	25	a	a	DET
ftr-404	637	26	normative	normative	ADJ
ftr-404	637	27	income	income	NOUN
ftr-404	637	28	tax	tax	NOUN
ftr-404	637	29	left	leave	VERB
ftr-404	637	30	to	to	PART
ftr-404	637	31	buttress	buttress	VERB
ftr-404	637	32	.	.	PUNCT
ftr-404	638	1	i	i	PRON
ftr-404	638	2	suggest	suggest	VERB
ftr-404	638	3	that	that	SCONJ
ftr-404	638	4	the	the	DET
ftr-404	638	5	normative	normative	ADJ
ftr-404	638	6	treatment	treatment	NOUN
ftr-404	638	7	of	of	ADP
ftr-404	638	8	investment	investment	NOUN
ftr-404	638	9	in	in	ADP
ftr-404	638	10	equipment	equipment	NOUN
ftr-404	638	11	under	under	ADP
ftr-404	638	12	a	a	DET
ftr-404	638	13	realization	realization	NOUN
ftr-404	638	14	-	-	PUNCT
ftr-404	638	15	based	base	VERB
ftr-404	638	16	income	income	NOUN
ftr-404	638	17	tax	tax	NOUN
ftr-404	638	18	is	be	AUX
ftr-404	638	19	capital	capital	NOUN
ftr-404	638	20	equipment	equipment	NOUN
ftr-404	638	21	expensing	expense	VERB
ftr-404	638	22	as	as	ADP
ftr-404	638	23	such	such	ADJ
ftr-404	638	24	.	.	PUNCT
ftr-404	639	1	therefore	therefore	ADV
ftr-404	639	2	,	,	PUNCT
ftr-404	639	3	there	there	PRON
ftr-404	639	4	is	be	VERB
ftr-404	639	5	no	no	DET
ftr-404	639	6	reason	reason	NOUN
ftr-404	639	7	to	to	PART
ftr-404	639	8	apply	apply	VERB
ftr-404	639	9	the	the	DET
ftr-404	639	10	amt	amt	PROPN
ftr-404	639	11	to	to	ADP
ftr-404	639	12	investments	investment	NOUN
ftr-404	639	13	subject	subject	ADJ
ftr-404	639	14	to	to	ADP
ftr-404	639	15	cee	cee	NOUN
ftr-404	639	16	at	at	ADV
ftr-404	639	17	all	all	ADV
ftr-404	639	18	.	.	PUNCT
ftr-404	640	1	b.	b.	PROPN
ftr-404	640	2	areas	area	NOUN
ftr-404	640	3	of	of	ADP
ftr-404	640	4	possible	possible	ADJ
ftr-404	640	5	administrative	administrative	ADJ
ftr-404	640	6	complexity	complexity	NOUN
ftr-404	640	7	1	1	NUM
ftr-404	640	8	.	.	PUNCT
ftr-404	640	9	defining	define	VERB
ftr-404	640	10	the	the	DET
ftr-404	640	11	scheduler	scheduler	NOUN
ftr-404	640	12	contours	contours	NOUN
ftr-404	640	13	of	of	ADP
ftr-404	640	14	capital	capital	NOUN
ftr-404	640	15	equipment	equipment	NOUN
ftr-404	640	16	expensing	expense	VERB
ftr-404	640	17	at	at	ADP
ftr-404	640	18	first	first	ADJ
ftr-404	640	19	glance	glance	NOUN
ftr-404	640	20	,	,	PUNCT
ftr-404	640	21	there	there	PRON
ftr-404	640	22	appear	appear	VERB
ftr-404	640	23	to	to	PART
ftr-404	640	24	be	be	AUX
ftr-404	640	25	two	two	NUM
ftr-404	640	26	potential	potential	ADJ
ftr-404	640	27	types	type	NOUN
ftr-404	640	28	of	of	ADP
ftr-404	640	29	issues	issue	NOUN
ftr-404	640	30	that	that	PRON
ftr-404	640	31	could	could	AUX
ftr-404	640	32	revolve	revolve	VERB
ftr-404	640	33	around	around	ADP
ftr-404	640	34	the	the	DET
ftr-404	640	35	possible	possible	ADJ
ftr-404	640	36	schedular	schedular	ADJ
ftr-404	640	37	contours	contours	NOUN
ftr-404	640	38	of	of	ADP
ftr-404	640	39	capital	capital	NOUN
ftr-404	640	40	equipment	equipment	NOUN
ftr-404	640	41	expensing	expensing	NOUN
ftr-404	640	42	.	.	PUNCT
ftr-404	641	1	the	the	DET
ftr-404	641	2	first	first	ADJ
ftr-404	641	3	type	type	NOUN
ftr-404	641	4	would	would	AUX
ftr-404	641	5	be	be	AUX
ftr-404	641	6	vertical	vertical	ADJ
ftr-404	641	7	schedularity	schedularity	NOUN
ftr-404	641	8	,	,	PUNCT
ftr-404	641	9	and	and	CCONJ
ftr-404	641	10	the	the	DET
ftr-404	641	11	second	second	ADJ
ftr-404	641	12	type86	type86	NOUN
ftr-404	641	13	would	would	AUX
ftr-404	641	14	be	be	AUX
ftr-404	641	15	horizontal	horizontal	ADJ
ftr-404	641	16	schedularity	schedularity	NOUN
ftr-404	641	17	.	.	PUNCT
ftr-404	642	1	in	in	ADP
ftr-404	642	2	this	this	DET
ftr-404	642	3	context	context	NOUN
ftr-404	642	4	,	,	PUNCT
ftr-404	642	5	a	a	DET
ftr-404	642	6	vertical	vertical	ADJ
ftr-404	642	7	schedularity	schedularity	NOUN
ftr-404	642	8	problem	problem	NOUN
ftr-404	642	9	would	would	AUX
ftr-404	642	10	arise	arise	VERB
ftr-404	642	11	if	if	SCONJ
ftr-404	642	12	i	i	PRON
ftr-404	642	13	proposed	propose	VERB
ftr-404	642	14	to	to	PART
ftr-404	642	15	let	let	VERB
ftr-404	642	16	existing	exist	VERB
ftr-404	642	17	law	law	NOUN
ftr-404	642	18	with	with	ADP
ftr-404	642	19	respect	respect	NOUN
ftr-404	642	20	to	to	ADP
ftr-404	642	21	equipment	equipment	NOUN
ftr-404	642	22	expensing	expense	VERB
ftr-404	642	23	under	under	ADP
ftr-404	642	24	section	section	NOUN
ftr-404	642	25	179	179	NUM
ftr-404	642	26	continue	continue	VERB
ftr-404	642	27	unimpeded	unimpeded	ADJ
ftr-404	642	28	indefinitely	indefinitely	ADV
ftr-404	642	29	.	.	PUNCT
ftr-404	643	1	this	this	PRON
ftr-404	643	2	would	would	AUX
ftr-404	643	3	allow	allow	VERB
ftr-404	643	4	taxpayers	taxpayer	NOUN
ftr-404	643	5	with	with	ADP
ftr-404	643	6	less	less	ADJ
ftr-404	643	7	than87	than87	NOUN
ftr-404	643	8	$	$	SYM
ftr-404	643	9	400,000	400,000	NUM
ftr-404	643	10	per	per	ADP
ftr-404	643	11	year	year	NOUN
ftr-404	643	12	of	of	ADP
ftr-404	643	13	equipment	equipment	NOUN
ftr-404	643	14	investment	investment	NOUN
ftr-404	643	15	to	to	PART
ftr-404	643	16	continue	continue	VERB
ftr-404	643	17	applying	apply	VERB
ftr-404	643	18	existing	exist	VERB
ftr-404	643	19	law	law	NOUN
ftr-404	643	20	.	.	PUNCT
ftr-404	644	1	i	i	PRON
ftr-404	644	2	could	could	AUX
ftr-404	644	3	suggest	suggest	VERB
ftr-404	644	4	this	this	PRON
ftr-404	644	5	because	because	SCONJ
ftr-404	644	6	the	the	DET
ftr-404	644	7	accounting	accounting	NOUN
ftr-404	644	8	and	and	CCONJ
ftr-404	644	9	record	record	NOUN
ftr-404	644	10	-	-	PUNCT
ftr-404	644	11	keeping	keep	VERB
ftr-404	644	12	requirements	requirement	NOUN
ftr-404	644	13	for	for	ADP
ftr-404	644	14	2006	2006	NUM
ftr-404	644	15	]	]	PUNCT
ftr-404	644	16	capital	capital	NOUN
ftr-404	644	17	equipment	equipment	NOUN
ftr-404	644	18	expensing	expense	VERB
ftr-404	644	19	245	245	NUM
ftr-404	644	20	88	88	NUM
ftr-404	644	21	.	.	PUNCT
ftr-404	645	1	see	see	VERB
ftr-404	645	2	e.g.	e.g.	ADV
ftr-404	645	3	,	,	PUNCT
ftr-404	645	4	equipment	equipment	NOUN
ftr-404	645	5	leasing	leasing	NOUN
ftr-404	645	6	association	association	NOUN
ftr-404	645	7	2004	2004	NUM
ftr-404	645	8	survey	survey	NOUN
ftr-404	645	9	of	of	ADP
ftr-404	645	10	industry	industry	NOUN
ftr-404	645	11	activity	activity	NOUN
ftr-404	645	12	,	,	PUNCT
ftr-404	645	13	v	v	NOUN
ftr-404	645	14	(	(	PUNCT
ftr-404	645	15	2004	2004	NUM
ftr-404	645	16	)	)	PUNCT
ftr-404	645	17	(	(	PUNCT
ftr-404	645	18	showing	show	VERB
ftr-404	645	19	that	that	SCONJ
ftr-404	645	20	only	only	ADV
ftr-404	645	21	the	the	DET
ftr-404	645	22	two	two	NUM
ftr-404	645	23	smallest	small	ADJ
ftr-404	645	24	categories	category	NOUN
ftr-404	645	25	of	of	ADP
ftr-404	645	26	equipment	equipment	NOUN
ftr-404	645	27	lease	lease	NOUN
ftr-404	645	28	transactions	transaction	NOUN
ftr-404	645	29	showed	show	VERB
ftr-404	645	30	growth	growth	NOUN
ftr-404	645	31	during	during	ADP
ftr-404	645	32	2003	2003	NUM
ftr-404	645	33	when	when	SCONJ
ftr-404	645	34	the	the	DET
ftr-404	645	35	deduction	deduction	NOUN
ftr-404	645	36	limit	limit	NOUN
ftr-404	645	37	under	under	ADP
ftr-404	645	38	§	§	PROPN
ftr-404	645	39	179	179	NUM
ftr-404	645	40	was	be	AUX
ftr-404	645	41	increased	increase	VERB
ftr-404	645	42	from	from	ADP
ftr-404	645	43	$	$	SYM
ftr-404	645	44	25,000	25,000	NUM
ftr-404	645	45	to	to	PART
ftr-404	645	46	$	$	SYM
ftr-404	645	47	100,000	100,000	NUM
ftr-404	645	48	)	)	PUNCT
ftr-404	645	49	.	.	PUNCT
ftr-404	646	1	the	the	DET
ftr-404	646	2	fairly	fairly	ADV
ftr-404	646	3	different	different	ADJ
ftr-404	646	4	new	new	ADJ
ftr-404	646	5	system	system	NOUN
ftr-404	646	6	that	that	PRON
ftr-404	646	7	i	i	PRON
ftr-404	646	8	propose	propose	VERB
ftr-404	646	9	will	will	AUX
ftr-404	646	10	require	require	VERB
ftr-404	646	11	a	a	DET
ftr-404	646	12	period	period	NOUN
ftr-404	646	13	of	of	ADP
ftr-404	646	14	adjustment	adjustment	NOUN
ftr-404	646	15	,	,	PUNCT
ftr-404	646	16	and	and	CCONJ
ftr-404	646	17	because	because	SCONJ
ftr-404	646	18	the	the	DET
ftr-404	646	19	current	current	ADJ
ftr-404	646	20	system	system	NOUN
ftr-404	646	21	may	may	AUX
ftr-404	646	22	be	be	AUX
ftr-404	646	23	more	more	ADV
ftr-404	646	24	generous	generous	ADJ
ftr-404	646	25	to	to	ADP
ftr-404	646	26	this	this	DET
ftr-404	646	27	group	group	NOUN
ftr-404	646	28	of	of	ADP
ftr-404	646	29	taxpayers	taxpayer	NOUN
ftr-404	646	30	than	than	ADP
ftr-404	646	31	the	the	DET
ftr-404	646	32	new	new	ADJ
ftr-404	646	33	system	system	NOUN
ftr-404	646	34	that	that	PRON
ftr-404	646	35	i	i	PRON
ftr-404	646	36	propose.88	propose.88	VERB
ftr-404	646	37	although	although	SCONJ
ftr-404	646	38	i	i	PRON
ftr-404	646	39	tentatively	tentatively	ADV
ftr-404	646	40	propose	propose	VERB
ftr-404	646	41	to	to	PART
ftr-404	646	42	create	create	VERB
ftr-404	646	43	an	an	DET
ftr-404	646	44	element	element	NOUN
ftr-404	646	45	of	of	ADP
ftr-404	646	46	vertical	vertical	ADJ
ftr-404	646	47	schedularity	schedularity	NOUN
ftr-404	646	48	within	within	ADP
ftr-404	646	49	the	the	DET
ftr-404	646	50	equipment	equipment	NOUN
ftr-404	646	51	investment	investment	NOUN
ftr-404	646	52	sector	sector	NOUN
ftr-404	646	53	of	of	ADP
ftr-404	646	54	the	the	DET
ftr-404	646	55	tax	tax	NOUN
ftr-404	646	56	base	base	NOUN
ftr-404	646	57	,	,	PUNCT
ftr-404	646	58	i	i	PRON
ftr-404	646	59	am	be	AUX
ftr-404	646	60	even	even	ADV
ftr-404	646	61	less	less	ADV
ftr-404	646	62	certain	certain	ADJ
ftr-404	646	63	about	about	ADP
ftr-404	646	64	how	how	SCONJ
ftr-404	646	65	to	to	PART
ftr-404	646	66	respond	respond	VERB
ftr-404	646	67	to	to	ADP
ftr-404	646	68	the	the	DET
ftr-404	646	69	potential	potential	ADJ
ftr-404	646	70	problems	problem	NOUN
ftr-404	646	71	of	of	ADP
ftr-404	646	72	horizontal	horizontal	ADJ
ftr-404	646	73	schedularity	schedularity	NOUN
ftr-404	646	74	exhibited	exhibit	VERB
ftr-404	646	75	in	in	ADP
ftr-404	646	76	the	the	DET
ftr-404	646	77	following	follow	VERB
ftr-404	646	78	two	two	NUM
ftr-404	646	79	examples	example	NOUN
ftr-404	646	80	.	.	PUNCT
ftr-404	647	1	example	example	NOUN
ftr-404	647	2	5	5	NUM
ftr-404	647	3	:	:	PUNCT
ftr-404	647	4	abc	abc	PROPN
ftr-404	647	5	corp	corp	PROPN
ftr-404	647	6	.	.	PROPN
ftr-404	647	7	owns	own	VERB
ftr-404	647	8	one	one	NUM
ftr-404	647	9	factory	factory	NOUN
ftr-404	647	10	,	,	PUNCT
ftr-404	647	11	two	two	NUM
ftr-404	647	12	retail	retail	ADJ
ftr-404	647	13	outlets	outlet	NOUN
ftr-404	647	14	,	,	PUNCT
ftr-404	647	15	and	and	CCONJ
ftr-404	647	16	a	a	DET
ftr-404	647	17	small	small	ADJ
ftr-404	647	18	service	service	NOUN
ftr-404	647	19	center	center	NOUN
ftr-404	647	20	in	in	ADP
ftr-404	647	21	a	a	DET
ftr-404	647	22	moderate	moderate	ADJ
ftr-404	647	23	sized	sized	ADJ
ftr-404	647	24	city	city	NOUN
ftr-404	647	25	.	.	PUNCT
ftr-404	648	1	the	the	DET
ftr-404	648	2	net	net	ADJ
ftr-404	648	3	taxable	taxable	ADJ
ftr-404	648	4	income	income	NOUN
ftr-404	648	5	after	after	ADP
ftr-404	648	6	all	all	DET
ftr-404	648	7	deductions	deduction	NOUN
ftr-404	648	8	(	(	PUNCT
ftr-404	648	9	except	except	SCONJ
ftr-404	648	10	cost	cost	NOUN
ftr-404	648	11	recovery	recovery	NOUN
ftr-404	648	12	on	on	ADP
ftr-404	648	13	$	$	SYM
ftr-404	648	14	200,000	200,000	NUM
ftr-404	648	15	of	of	ADP
ftr-404	648	16	new	new	ADJ
ftr-404	648	17	equipment	equipment	NOUN
ftr-404	648	18	purchased	purchase	VERB
ftr-404	648	19	for	for	ADP
ftr-404	648	20	the	the	DET
ftr-404	648	21	factory	factory	NOUN
ftr-404	648	22	)	)	PUNCT
ftr-404	648	23	was	be	AUX
ftr-404	648	24	$	$	SYM
ftr-404	648	25	1	1	NUM
ftr-404	648	26	million	million	NUM
ftr-404	648	27	.	.	PUNCT
ftr-404	648	28	example	example	NOUN
ftr-404	649	1	6	6	NUM
ftr-404	649	2	:	:	PUNCT
ftr-404	649	3	xyz	xyz	PROPN
ftr-404	649	4	corp	corp	PROPN
ftr-404	649	5	.	.	PROPN
ftr-404	649	6	owns	own	VERB
ftr-404	649	7	10	10	NUM
ftr-404	649	8	factories	factory	NOUN
ftr-404	649	9	,	,	PUNCT
ftr-404	649	10	200	200	NUM
ftr-404	649	11	retail	retail	ADJ
ftr-404	649	12	outlets	outlet	NOUN
ftr-404	649	13	,	,	PUNCT
ftr-404	649	14	and	and	CCONJ
ftr-404	649	15	a	a	DET
ftr-404	649	16	service	service	NOUN
ftr-404	649	17	center	center	NOUN
ftr-404	649	18	in	in	ADP
ftr-404	649	19	each	each	PRON
ftr-404	649	20	of	of	ADP
ftr-404	649	21	the	the	DET
ftr-404	649	22	30	30	NUM
ftr-404	649	23	states	state	NOUN
ftr-404	649	24	in	in	ADP
ftr-404	649	25	which	which	PRON
ftr-404	649	26	it	it	PRON
ftr-404	649	27	does	do	VERB
ftr-404	649	28	business	business	NOUN
ftr-404	649	29	.	.	PUNCT
ftr-404	650	1	its	its	PRON
ftr-404	650	2	net	net	ADJ
ftr-404	650	3	taxable	taxable	ADJ
ftr-404	650	4	income	income	NOUN
ftr-404	650	5	after	after	ADP
ftr-404	650	6	all	all	DET
ftr-404	650	7	deductions	deduction	NOUN
ftr-404	650	8	(	(	PUNCT
ftr-404	650	9	except	except	SCONJ
ftr-404	650	10	depreciation	depreciation	NOUN
ftr-404	650	11	on	on	ADP
ftr-404	650	12	$	$	SYM
ftr-404	650	13	20	20	NUM
ftr-404	650	14	million	million	NUM
ftr-404	650	15	of	of	ADP
ftr-404	650	16	new	new	ADJ
ftr-404	650	17	equipment	equipment	NOUN
ftr-404	650	18	purchased	purchase	VERB
ftr-404	650	19	for	for	ADP
ftr-404	650	20	its	its	PRON
ftr-404	650	21	factories	factory	NOUN
ftr-404	650	22	,	,	PUNCT
ftr-404	650	23	retail	retail	ADJ
ftr-404	650	24	outlets	outlet	NOUN
ftr-404	650	25	and	and	CCONJ
ftr-404	650	26	service	service	NOUN
ftr-404	650	27	centers	center	NOUN
ftr-404	650	28	combined	combine	VERB
ftr-404	650	29	)	)	PUNCT
ftr-404	650	30	was	be	AUX
ftr-404	650	31	$	$	SYM
ftr-404	650	32	100	100	NUM
ftr-404	650	33	million	million	NUM
ftr-404	650	34	.	.	PUNCT
ftr-404	651	1	in	in	ADP
ftr-404	651	2	both	both	DET
ftr-404	651	3	examples	example	NOUN
ftr-404	651	4	,	,	PUNCT
ftr-404	651	5	equipment	equipment	NOUN
ftr-404	651	6	may	may	AUX
ftr-404	651	7	be	be	AUX
ftr-404	651	8	purchased	purchase	VERB
ftr-404	651	9	and	and	CCONJ
ftr-404	651	10	used	use	VERB
ftr-404	651	11	in	in	ADP
ftr-404	651	12	different	different	ADJ
ftr-404	651	13	locations	location	NOUN
ftr-404	651	14	,	,	PUNCT
ftr-404	651	15	different	different	ADJ
ftr-404	651	16	types	type	NOUN
ftr-404	651	17	of	of	ADP
ftr-404	651	18	businesses	business	NOUN
ftr-404	651	19	,	,	PUNCT
ftr-404	651	20	different	different	ADJ
ftr-404	651	21	corporate	corporate	ADJ
ftr-404	651	22	divisions	division	NOUN
ftr-404	651	23	,	,	PUNCT
ftr-404	651	24	or	or	CCONJ
ftr-404	651	25	even	even	ADV
ftr-404	651	26	different	different	ADJ
ftr-404	651	27	taxable	taxable	ADJ
ftr-404	651	28	entities	entity	NOUN
ftr-404	651	29	,	,	PUNCT
ftr-404	651	30	all	all	PRON
ftr-404	651	31	under	under	ADP
ftr-404	651	32	the	the	DET
ftr-404	651	33	ultimate	ultimate	ADJ
ftr-404	651	34	direct	direct	ADJ
ftr-404	651	35	or	or	CCONJ
ftr-404	651	36	indirect	indirect	ADJ
ftr-404	651	37	control	control	NOUN
ftr-404	651	38	of	of	ADP
ftr-404	651	39	one	one	NUM
ftr-404	651	40	taxpayer	taxpayer	NOUN
ftr-404	651	41	.	.	PUNCT
ftr-404	652	1	identifying	identify	VERB
ftr-404	652	2	the	the	DET
ftr-404	652	3	scope	scope	NOUN
ftr-404	652	4	of	of	ADP
ftr-404	652	5	operation	operation	NOUN
ftr-404	652	6	of	of	ADP
ftr-404	652	7	capital	capital	NOUN
ftr-404	652	8	equipment	equipment	NOUN
ftr-404	652	9	expensing	expense	VERB
ftr-404	652	10	within	within	ADP
ftr-404	652	11	these	these	DET
ftr-404	652	12	two	two	NUM
ftr-404	652	13	examples	example	NOUN
ftr-404	652	14	can	can	AUX
ftr-404	652	15	likely	likely	ADV
ftr-404	652	16	begin	begin	VERB
ftr-404	652	17	at	at	ADP
ftr-404	652	18	the	the	DET
ftr-404	652	19	taxpayer	taxpayer	NOUN
ftr-404	652	20	level	level	NOUN
ftr-404	652	21	,	,	PUNCT
ftr-404	652	22	whoever	whoever	PRON
ftr-404	652	23	or	or	CCONJ
ftr-404	652	24	whatever	whatever	PRON
ftr-404	652	25	that	that	DET
ftr-404	652	26	taxpayer	taxpayer	NOUN
ftr-404	652	27	may	may	AUX
ftr-404	652	28	be	be	AUX
ftr-404	652	29	.	.	PUNCT
ftr-404	653	1	abc	abc	PROPN
ftr-404	653	2	corp	corp	PROPN
ftr-404	653	3	.	.	PROPN
ftr-404	653	4	likely	likely	PROPN
ftr-404	653	5	files	file	VERB
ftr-404	653	6	one	one	NUM
ftr-404	653	7	tax	tax	NOUN
ftr-404	653	8	return	return	NOUN
ftr-404	653	9	,	,	PUNCT
ftr-404	653	10	in	in	ADP
ftr-404	653	11	which	which	PRON
ftr-404	653	12	equipment	equipment	NOUN
ftr-404	653	13	investment	investment	NOUN
ftr-404	653	14	from	from	ADP
ftr-404	653	15	different	different	ADJ
ftr-404	653	16	locations	location	NOUN
ftr-404	653	17	and	and	CCONJ
ftr-404	653	18	stages	stage	NOUN
ftr-404	653	19	of	of	ADP
ftr-404	653	20	production	production	NOUN
ftr-404	653	21	,	,	PUNCT
ftr-404	653	22	distribution	distribution	NOUN
ftr-404	653	23	,	,	PUNCT
ftr-404	653	24	sales	sale	NOUN
ftr-404	653	25	and	and	CCONJ
ftr-404	653	26	service	service	NOUN
ftr-404	653	27	could	could	AUX
ftr-404	653	28	all	all	PRON
ftr-404	653	29	be	be	AUX
ftr-404	653	30	combined	combine	VERB
ftr-404	653	31	and	and	CCONJ
ftr-404	653	32	administered	administer	VERB
ftr-404	653	33	centrally	centrally	ADV
ftr-404	653	34	.	.	PUNCT
ftr-404	654	1	on	on	ADP
ftr-404	654	2	the	the	DET
ftr-404	654	3	other	other	ADJ
ftr-404	654	4	hand	hand	NOUN
ftr-404	654	5	,	,	PUNCT
ftr-404	654	6	an	an	DET
ftr-404	654	7	enterprise	enterprise	NOUN
ftr-404	654	8	as	as	ADP
ftr-404	654	9	large	large	ADJ
ftr-404	654	10	and	and	CCONJ
ftr-404	654	11	compartmentalized	compartmentalized	ADJ
ftr-404	654	12	as	as	SCONJ
ftr-404	654	13	xyz	xyz	PROPN
ftr-404	654	14	corp	corp	PROPN
ftr-404	654	15	.	.	PROPN
ftr-404	654	16	might	might	AUX
ftr-404	654	17	present	present	VERB
ftr-404	654	18	more	more	ADJ
ftr-404	654	19	challenges	challenge	NOUN
ftr-404	654	20	.	.	PUNCT
ftr-404	655	1	xyz	xyz	NOUN
ftr-404	655	2	could	could	AUX
ftr-404	655	3	consist	consist	VERB
ftr-404	655	4	of	of	ADP
ftr-404	655	5	various	various	ADJ
ftr-404	655	6	lateral	lateral	ADJ
ftr-404	655	7	and/or	and/or	CCONJ
ftr-404	655	8	vertical	vertical	ADJ
ftr-404	655	9	departments	department	NOUN
ftr-404	655	10	,	,	PUNCT
ftr-404	655	11	divisions	division	NOUN
ftr-404	655	12	,	,	PUNCT
ftr-404	655	13	or	or	CCONJ
ftr-404	655	14	units	unit	NOUN
ftr-404	655	15	,	,	PUNCT
ftr-404	655	16	including	include	VERB
ftr-404	655	17	subsidiary	subsidiary	ADJ
ftr-404	655	18	entities	entity	NOUN
ftr-404	655	19	.	.	PUNCT
ftr-404	656	1	defining	define	VERB
ftr-404	656	2	the	the	DET
ftr-404	656	3	scope	scope	NOUN
ftr-404	656	4	of	of	ADP
ftr-404	656	5	operation	operation	NOUN
ftr-404	656	6	of	of	ADP
ftr-404	656	7	capital	capital	NOUN
ftr-404	656	8	equipment	equipment	NOUN
ftr-404	656	9	expensing	expense	VERB
ftr-404	656	10	in	in	ADP
ftr-404	656	11	this	this	DET
ftr-404	656	12	context	context	NOUN
ftr-404	656	13	will	will	AUX
ftr-404	656	14	clearly	clearly	ADV
ftr-404	656	15	require	require	VERB
ftr-404	656	16	some	some	DET
ftr-404	656	17	careful	careful	ADJ
ftr-404	656	18	additional	additional	ADJ
ftr-404	656	19	work	work	NOUN
ftr-404	656	20	.	.	PUNCT
ftr-404	657	1	fortunately	fortunately	ADV
ftr-404	657	2	,	,	PUNCT
ftr-404	657	3	this	this	PRON
ftr-404	657	4	is	be	AUX
ftr-404	657	5	only	only	ADV
ftr-404	657	6	a	a	DET
ftr-404	657	7	preliminary	preliminary	ADJ
ftr-404	657	8	proposal	proposal	NOUN
ftr-404	657	9	,	,	PUNCT
ftr-404	657	10	whose	whose	DET
ftr-404	657	11	usefulness	usefulness	NOUN
ftr-404	657	12	as	as	ADP
ftr-404	657	13	such	such	ADJ
ftr-404	657	14	today	today	NOUN
ftr-404	657	15	lies	lie	VERB
ftr-404	657	16	largely	largely	ADV
ftr-404	657	17	in	in	ADP
ftr-404	657	18	identifying	identify	VERB
ftr-404	657	19	issues	issue	NOUN
ftr-404	657	20	that	that	PRON
ftr-404	657	21	need	need	VERB
ftr-404	657	22	to	to	PART
ftr-404	657	23	be	be	AUX
ftr-404	657	24	addressed	address	VERB
ftr-404	657	25	later	later	ADV
ftr-404	657	26	on	on	ADV
ftr-404	657	27	,	,	PUNCT
ftr-404	657	28	rather	rather	ADV
ftr-404	657	29	than	than	ADP
ftr-404	657	30	attempting	attempt	VERB
ftr-404	657	31	to	to	PART
ftr-404	657	32	solve	solve	VERB
ftr-404	657	33	every	every	DET
ftr-404	657	34	conceivable	conceivable	ADJ
ftr-404	657	35	problem	problem	NOUN
ftr-404	657	36	that	that	PRON
ftr-404	657	37	could	could	AUX
ftr-404	657	38	arise	arise	VERB
ftr-404	657	39	in	in	ADP
ftr-404	657	40	administering	administer	VERB
ftr-404	657	41	capital	capital	NOUN
ftr-404	657	42	equipment	equipment	NOUN
ftr-404	657	43	expensing	expense	VERB
ftr-404	657	44	in	in	ADP
ftr-404	657	45	the	the	DET
ftr-404	657	46	future	future	NOUN
ftr-404	657	47	.	.	PUNCT
ftr-404	658	1	246	246	NUM
ftr-404	658	2	florida	florida	PROPN
ftr-404	658	3	tax	tax	NOUN
ftr-404	658	4	review	review	NOUN
ftr-404	658	5	[	[	X
ftr-404	658	6	vol.7:4	vol.7:4	NOUN
ftr-404	658	7	89	89	NUM
ftr-404	658	8	.	.	PUNCT
ftr-404	659	1	charles	charles	PROPN
ftr-404	659	2	t.	t.	PROPN
ftr-404	659	3	terry	terry	PROPN
ftr-404	659	4	,	,	PUNCT
ftr-404	659	5	leverage	leverage	NOUN
ftr-404	659	6	-	-	PUNCT
ftr-404	659	7	financed	finance	VERB
ftr-404	659	8	tax	tax	NOUN
ftr-404	659	9	arbitrage	arbitrage	NOUN
ftr-404	659	10	:	:	PUNCT
ftr-404	659	11	a	a	DET
ftr-404	659	12	structural	structural	ADJ
ftr-404	659	13	tax	tax	NOUN
ftr-404	659	14	accounting	accounting	NOUN
ftr-404	659	15	analysis	analysis	NOUN
ftr-404	659	16	,	,	PUNCT
ftr-404	659	17	7	7	NUM
ftr-404	659	18	amer	amer	NOUN
ftr-404	659	19	.	.	PUNCT
ftr-404	660	1	j.	j.	PROPN
ftr-404	660	2	tax	tax	PROPN
ftr-404	660	3	pol’y	pol’y	NOUN
ftr-404	660	4	109	109	NUM
ftr-404	660	5	-	-	SYM
ftr-404	660	6	10	10	NUM
ftr-404	660	7	(	(	PUNCT
ftr-404	660	8	1988	1988	NUM
ftr-404	660	9	)	)	PUNCT
ftr-404	660	10	.	.	PUNCT
ftr-404	661	1	for	for	ADP
ftr-404	661	2	broader	broad	ADJ
ftr-404	661	3	references	reference	NOUN
ftr-404	661	4	to	to	ADP
ftr-404	661	5	discussion	discussion	NOUN
ftr-404	661	6	of	of	ADP
ftr-404	661	7	the	the	DET
ftr-404	661	8	term	term	NOUN
ftr-404	661	9	,	,	PUNCT
ftr-404	661	10	see	see	VERB
ftr-404	661	11	i	i	PROPN
ftr-404	661	12	d	d	PROPN
ftr-404	661	13	,	,	PUNCT
ftr-404	661	14	at	at	ADP
ftr-404	661	15	110	110	NUM
ftr-404	661	16	,	,	PUNCT
ftr-404	661	17	n.2	n.2	NOUN
ftr-404	661	18	.	.	PUNCT
ftr-404	662	1	the	the	DET
ftr-404	662	2	classic	classic	ADJ
ftr-404	662	3	kind	kind	NOUN
ftr-404	662	4	of	of	ADP
ftr-404	662	5	tax	tax	NOUN
ftr-404	662	6	arbitrage	arbitrage	NOUN
ftr-404	662	7	juxtaposes	juxtapose	VERB
ftr-404	662	8	interest	interest	NOUN
ftr-404	662	9	deductions	deduction	NOUN
ftr-404	662	10	against	against	ADP
ftr-404	662	11	pre	pre	ADJ
ftr-404	662	12	-	-	ADJ
ftr-404	662	13	tax	tax	ADJ
ftr-404	662	14	income	income	NOUN
ftr-404	662	15	.	.	PUNCT
ftr-404	663	1	under	under	ADP
ftr-404	663	2	cee	cee	PROPN
ftr-404	663	3	,	,	PUNCT
ftr-404	663	4	debt	debt	NOUN
ftr-404	663	5	financing	financing	NOUN
ftr-404	663	6	to	to	ADP
ftr-404	663	7	the	the	DET
ftr-404	663	8	extent	extent	NOUN
ftr-404	663	9	of	of	ADP
ftr-404	663	10	the	the	DET
ftr-404	663	11	maximum	maximum	NOUN
ftr-404	663	12	allowed	allow	VERB
ftr-404	663	13	cee	cee	NOUN
ftr-404	663	14	deduction	deduction	NOUN
ftr-404	663	15	would	would	AUX
ftr-404	663	16	only	only	ADV
ftr-404	663	17	offset	offset	VERB
ftr-404	663	18	nascent	nascent	NOUN
ftr-404	663	19	after	after	ADP
ftr-404	663	20	-	-	PUNCT
ftr-404	663	21	tax	tax	NOUN
ftr-404	663	22	dollars	dollar	NOUN
ftr-404	663	23	.	.	PUNCT
ftr-404	664	1	the	the	DET
ftr-404	664	2	use	use	NOUN
ftr-404	664	3	of	of	ADP
ftr-404	664	4	debt	debt	NOUN
ftr-404	664	5	financing	financing	NOUN
ftr-404	664	6	in	in	ADP
ftr-404	664	7	excess	excess	NOUN
ftr-404	664	8	of	of	ADP
ftr-404	664	9	the	the	DET
ftr-404	664	10	allowable	allowable	ADJ
ftr-404	664	11	cee	cee	NOUN
ftr-404	664	12	deduction	deduction	NOUN
ftr-404	664	13	for	for	ADP
ftr-404	664	14	possible	possible	ADJ
ftr-404	664	15	arbitrage	arbitrage	NOUN
ftr-404	664	16	purposes	purpose	NOUN
ftr-404	664	17	is	be	AUX
ftr-404	664	18	the	the	DET
ftr-404	664	19	issue	issue	NOUN
ftr-404	664	20	addressed	address	VERB
ftr-404	664	21	by	by	ADP
ftr-404	664	22	this	this	DET
ftr-404	664	23	part	part	NOUN
ftr-404	664	24	of	of	ADP
ftr-404	664	25	the	the	DET
ftr-404	664	26	article	article	NOUN
ftr-404	664	27	.	.	PUNCT
ftr-404	665	1	90	90	NUM
ftr-404	665	2	.	.	PUNCT
ftr-404	666	1	under	under	ADP
ftr-404	666	2	the	the	DET
ftr-404	666	3	assumptions	assumption	NOUN
ftr-404	666	4	used	use	VERB
ftr-404	666	5	so	so	ADV
ftr-404	666	6	far	far	ADV
ftr-404	666	7	in	in	ADP
ftr-404	666	8	this	this	DET
ftr-404	666	9	article	article	NOUN
ftr-404	666	10	,	,	PUNCT
ftr-404	666	11	that	that	DET
ftr-404	666	12	amount	amount	NOUN
ftr-404	666	13	equals	equal	VERB
ftr-404	666	14	the	the	DET
ftr-404	666	15	prospective	prospective	ADJ
ftr-404	666	16	capital	capital	NOUN
ftr-404	666	17	creation	creation	NOUN
ftr-404	666	18	threshold	threshold	NOUN
ftr-404	666	19	at	at	ADP
ftr-404	666	20	the	the	DET
ftr-404	666	21	end	end	NOUN
ftr-404	666	22	of	of	ADP
ftr-404	666	23	the	the	DET
ftr-404	666	24	taxable	taxable	ADJ
ftr-404	666	25	year	year	NOUN
ftr-404	666	26	of	of	ADP
ftr-404	666	27	the	the	DET
ftr-404	666	28	purchase	purchase	NOUN
ftr-404	666	29	.	.	PUNCT
ftr-404	667	1	(	(	PUNCT
ftr-404	667	2	e	e	X
ftr-404	667	3	–	–	PUNCT
ftr-404	667	4	et	et	NOUN
ftr-404	667	5	)	)	PUNCT
ftr-404	667	6	=	=	PUNCT
ftr-404	667	7	(	(	PUNCT
ftr-404	667	8	200	200	NUM
ftr-404	667	9	–	–	PUNCT
ftr-404	667	10	[	[	X
ftr-404	667	11	(	(	PUNCT
ftr-404	667	12	200x.4	200x.4	NOUN
ftr-404	667	13	]	]	PUNCT
ftr-404	667	14	)	)	PUNCT
ftr-404	668	1	=	=	PUNCT
ftr-404	669	1	200	200	NUM
ftr-404	669	2	80	80	NUM
ftr-404	669	3	=	=	SYM
ftr-404	669	4	120	120	NUM
ftr-404	669	5	.	.	X
ftr-404	669	6	2	2	NUM
ftr-404	669	7	.	.	X
ftr-404	669	8	defining	define	VERB
ftr-404	669	9	the	the	DET
ftr-404	669	10	proper	proper	ADJ
ftr-404	669	11	treatment	treatment	NOUN
ftr-404	669	12	of	of	ADP
ftr-404	669	13	debt	debt	NOUN
ftr-404	669	14	financing	financing	NOUN
ftr-404	669	15	in	in	ADP
ftr-404	669	16	relation	relation	NOUN
ftr-404	669	17	to	to	ADP
ftr-404	669	18	capital	capital	NOUN
ftr-404	669	19	equipment	equipment	NOUN
ftr-404	669	20	expensing	expense	VERB
ftr-404	669	21	the	the	DET
ftr-404	669	22	entire	entire	ADJ
ftr-404	669	23	analysis	analysis	NOUN
ftr-404	669	24	so	so	ADV
ftr-404	669	25	far	far	ADV
ftr-404	669	26	has	have	AUX
ftr-404	669	27	concentrated	concentrate	VERB
ftr-404	669	28	on	on	ADP
ftr-404	669	29	the	the	DET
ftr-404	669	30	context	context	NOUN
ftr-404	669	31	of	of	ADP
ftr-404	669	32	earningsfinanced	earningsfinanced	ADJ
ftr-404	669	33	investment	investment	NOUN
ftr-404	669	34	.	.	PUNCT
ftr-404	670	1	within	within	ADP
ftr-404	670	2	that	that	DET
ftr-404	670	3	context	context	NOUN
ftr-404	670	4	,	,	PUNCT
ftr-404	670	5	the	the	DET
ftr-404	670	6	analysis	analysis	NOUN
ftr-404	670	7	has	have	AUX
ftr-404	670	8	focused	focus	VERB
ftr-404	670	9	specifically	specifically	ADV
ftr-404	670	10	on	on	ADP
ftr-404	670	11	the	the	DET
ftr-404	670	12	generation	generation	NOUN
ftr-404	670	13	and	and	CCONJ
ftr-404	670	14	use	use	NOUN
ftr-404	670	15	of	of	ADP
ftr-404	670	16	after	after	ADP
ftr-404	670	17	-	-	PUNCT
ftr-404	670	18	tax	tax	NOUN
ftr-404	670	19	,	,	PUNCT
ftr-404	670	20	equity	equity	NOUN
ftr-404	670	21	-	-	PUNCT
ftr-404	670	22	financed	finance	VERB
ftr-404	670	23	capital	capital	NOUN
ftr-404	670	24	investment	investment	NOUN
ftr-404	670	25	.	.	PUNCT
ftr-404	671	1	within	within	ADP
ftr-404	671	2	the	the	DET
ftr-404	671	3	year	year	NOUN
ftr-404	671	4	of	of	ADP
ftr-404	671	5	investment	investment	NOUN
ftr-404	671	6	,	,	PUNCT
ftr-404	671	7	earnings	earning	NOUN
ftr-404	671	8	are	be	AUX
ftr-404	671	9	being	be	AUX
ftr-404	671	10	generated	generate	VERB
ftr-404	671	11	and	and	CCONJ
ftr-404	671	12	taxed	tax	VERB
ftr-404	671	13	,	,	PUNCT
ftr-404	671	14	and	and	CCONJ
ftr-404	671	15	nascent	nascent	ADJ
ftr-404	671	16	tax	tax	NOUN
ftr-404	671	17	capital	capital	NOUN
ftr-404	671	18	is	be	AUX
ftr-404	671	19	being	be	AUX
ftr-404	671	20	created	create	VERB
ftr-404	671	21	and	and	CCONJ
ftr-404	671	22	simultaneously	simultaneously	ADV
ftr-404	671	23	invested	invest	VERB
ftr-404	671	24	in	in	ADP
ftr-404	671	25	equipment	equipment	NOUN
ftr-404	671	26	.	.	PUNCT
ftr-404	672	1	within	within	ADP
ftr-404	672	2	such	such	DET
ftr-404	672	3	a	a	DET
ftr-404	672	4	complex	complex	ADJ
ftr-404	672	5	and	and	CCONJ
ftr-404	672	6	dynamic	dynamic	ADJ
ftr-404	672	7	milieu	milieu	NOUN
ftr-404	672	8	,	,	PUNCT
ftr-404	672	9	is	be	AUX
ftr-404	672	10	it	it	PRON
ftr-404	672	11	not	not	PART
ftr-404	672	12	possible	possible	ADJ
ftr-404	672	13	that	that	SCONJ
ftr-404	672	14	some	some	DET
ftr-404	672	15	form	form	NOUN
ftr-404	672	16	of	of	ADP
ftr-404	672	17	tax	tax	NOUN
ftr-404	672	18	arbitrage	arbitrage	NOUN
ftr-404	672	19	can	can	AUX
ftr-404	672	20	be	be	AUX
ftr-404	672	21	created	create	VERB
ftr-404	672	22	if	if	SCONJ
ftr-404	672	23	the	the	DET
ftr-404	672	24	analysis	analysis	NOUN
ftr-404	672	25	shifts	shift	NOUN
ftr-404	672	26	to	to	ADP
ftr-404	672	27	debt	debt	NOUN
ftr-404	672	28	-	-	PUNCT
ftr-404	672	29	financed	finance	VERB
ftr-404	672	30	equipment	equipment	NOUN
ftr-404	672	31	purchases	purchase	NOUN
ftr-404	672	32	?	?	PUNCT
ftr-404	673	1	the	the	DET
ftr-404	673	2	term	term	NOUN
ftr-404	673	3	“	"	PUNCT
ftr-404	673	4	tax	tax	NOUN
ftr-404	673	5	arbitrage	arbitrage	NOUN
ftr-404	673	6	”	"	PUNCT
ftr-404	673	7	has	have	AUX
ftr-404	673	8	been	be	AUX
ftr-404	673	9	used	use	VERB
ftr-404	673	10	in	in	ADP
ftr-404	673	11	the	the	DET
ftr-404	673	12	tax	tax	NOUN
ftr-404	673	13	legal	legal	ADJ
ftr-404	673	14	and	and	CCONJ
ftr-404	673	15	policy	policy	NOUN
ftr-404	673	16	literature	literature	NOUN
ftr-404	673	17	to	to	PART
ftr-404	673	18	describe	describe	VERB
ftr-404	673	19	transactions	transaction	NOUN
ftr-404	673	20	in	in	ADP
ftr-404	673	21	which	which	PRON
ftr-404	673	22	opposing	oppose	VERB
ftr-404	673	23	financial	financial	ADJ
ftr-404	673	24	positions	position	NOUN
ftr-404	673	25	taken	take	VERB
ftr-404	673	26	with	with	ADP
ftr-404	673	27	respect	respect	NOUN
ftr-404	673	28	to	to	ADP
ftr-404	673	29	one	one	NUM
ftr-404	673	30	underlying	underlie	VERB
ftr-404	673	31	transaction	transaction	NOUN
ftr-404	673	32	enable	enable	VERB
ftr-404	673	33	one	one	NUM
ftr-404	673	34	or	or	CCONJ
ftr-404	673	35	more	more	ADJ
ftr-404	673	36	parties	party	NOUN
ftr-404	673	37	to	to	ADP
ftr-404	673	38	the	the	DET
ftr-404	673	39	transaction	transaction	NOUN
ftr-404	673	40	to	to	PART
ftr-404	673	41	profit	profit	VERB
ftr-404	673	42	at	at	ADP
ftr-404	673	43	the	the	DET
ftr-404	673	44	expense	expense	NOUN
ftr-404	673	45	of	of	ADP
ftr-404	673	46	the	the	DET
ftr-404	673	47	fisc	fisc	NOUN
ftr-404	673	48	after	after	ADP
ftr-404	673	49	tax	tax	NOUN
ftr-404	673	50	solely	solely	ADV
ftr-404	673	51	because	because	SCONJ
ftr-404	673	52	of	of	ADP
ftr-404	673	53	the	the	DET
ftr-404	673	54	income	income	NOUN
ftr-404	673	55	tax	tax	NOUN
ftr-404	673	56	or	or	CCONJ
ftr-404	673	57	income	income	NOUN
ftr-404	673	58	tax	tax	NOUN
ftr-404	673	59	accounting	accounting	NOUN
ftr-404	673	60	treatment	treatment	NOUN
ftr-404	673	61	of	of	ADP
ftr-404	673	62	the	the	DET
ftr-404	673	63	transaction.89	transaction.89	NOUN
ftr-404	673	64	indeed	indeed	ADV
ftr-404	673	65	,	,	PUNCT
ftr-404	673	66	a	a	DET
ftr-404	673	67	small	small	ADJ
ftr-404	673	68	amount	amount	NOUN
ftr-404	673	69	of	of	ADP
ftr-404	673	70	tax	tax	NOUN
ftr-404	673	71	arbitrage	arbitrage	NOUN
ftr-404	673	72	can	can	AUX
ftr-404	673	73	be	be	AUX
ftr-404	673	74	created	create	VERB
ftr-404	673	75	when	when	SCONJ
ftr-404	673	76	one	one	PRON
ftr-404	673	77	is	be	AUX
ftr-404	673	78	allowed	allow	VERB
ftr-404	673	79	to	to	PART
ftr-404	673	80	leverage	leverage	VERB
ftr-404	673	81	the	the	DET
ftr-404	673	82	purchase	purchase	NOUN
ftr-404	673	83	of	of	ADP
ftr-404	673	84	equipment	equipment	NOUN
ftr-404	673	85	that	that	PRON
ftr-404	673	86	is	be	AUX
ftr-404	673	87	subject	subject	ADJ
ftr-404	673	88	to	to	ADP
ftr-404	673	89	capital	capital	NOUN
ftr-404	673	90	equipment	equipment	NOUN
ftr-404	673	91	expensing	expensing	NOUN
ftr-404	673	92	.	.	PUNCT
ftr-404	674	1	a	a	DET
ftr-404	674	2	series	series	NOUN
ftr-404	674	3	of	of	ADP
ftr-404	674	4	simple	simple	ADJ
ftr-404	674	5	examples	example	NOUN
ftr-404	674	6	can	can	AUX
ftr-404	674	7	illustrate	illustrate	VERB
ftr-404	674	8	the	the	DET
ftr-404	674	9	basic	basic	ADJ
ftr-404	674	10	phenomenon	phenomenon	NOUN
ftr-404	674	11	,	,	PUNCT
ftr-404	674	12	as	as	ADV
ftr-404	674	13	well	well	ADV
ftr-404	674	14	as	as	ADP
ftr-404	674	15	the	the	DET
ftr-404	674	16	consequences	consequence	NOUN
ftr-404	674	17	of	of	ADP
ftr-404	674	18	denying	deny	VERB
ftr-404	674	19	interest	interest	NOUN
ftr-404	674	20	deductions	deduction	NOUN
ftr-404	674	21	as	as	ADP
ftr-404	674	22	a	a	DET
ftr-404	674	23	potential	potential	ADJ
ftr-404	674	24	way	way	NOUN
ftr-404	674	25	of	of	ADP
ftr-404	674	26	dealing	deal	VERB
ftr-404	674	27	with	with	ADP
ftr-404	674	28	the	the	DET
ftr-404	674	29	anticipated	anticipated	ADJ
ftr-404	674	30	“	"	PUNCT
ftr-404	674	31	problem	problem	NOUN
ftr-404	674	32	”	"	PUNCT
ftr-404	674	33	of	of	ADP
ftr-404	674	34	tax	tax	NOUN
ftr-404	674	35	arbitrage	arbitrage	NOUN
ftr-404	674	36	.	.	PUNCT
ftr-404	675	1	example	example	NOUN
ftr-404	675	2	7a	7a	NUM
ftr-404	675	3	:	:	PUNCT
ftr-404	675	4	savings	saving	NOUN
ftr-404	675	5	-	-	PUNCT
ftr-404	675	6	financed	finance	VERB
ftr-404	675	7	investment	investment	NOUN
ftr-404	675	8	:	:	PUNCT
ftr-404	675	9	a	a	DET
ftr-404	675	10	taxpayer	taxpayer	NOUN
ftr-404	675	11	,	,	PUNCT
ftr-404	675	12	who	who	PRON
ftr-404	675	13	employs	employ	VERB
ftr-404	675	14	capital	capital	NOUN
ftr-404	675	15	equipment	equipment	NOUN
ftr-404	675	16	expensing	expensing	NOUN
ftr-404	675	17	,	,	PUNCT
ftr-404	675	18	expects	expect	VERB
ftr-404	675	19	to	to	PART
ftr-404	675	20	have	have	VERB
ftr-404	675	21	at	at	ADV
ftr-404	675	22	least	least	ADV
ftr-404	675	23	$	$	SYM
ftr-404	675	24	200,000	200,000	NUM
ftr-404	675	25	of	of	ADP
ftr-404	675	26	net	net	ADJ
ftr-404	675	27	taxable	taxable	ADJ
ftr-404	675	28	income	income	NOUN
ftr-404	675	29	(	(	PUNCT
ftr-404	675	30	prior	prior	ADV
ftr-404	675	31	to	to	ADP
ftr-404	675	32	computing	compute	VERB
ftr-404	675	33	an	an	DET
ftr-404	675	34	equipment	equipment	NOUN
ftr-404	675	35	expensing	expense	VERB
ftr-404	675	36	deduction	deduction	NOUN
ftr-404	675	37	)	)	PUNCT
ftr-404	675	38	available	available	ADJ
ftr-404	675	39	at	at	ADP
ftr-404	675	40	the	the	DET
ftr-404	675	41	end	end	NOUN
ftr-404	675	42	of	of	ADP
ftr-404	675	43	the	the	DET
ftr-404	675	44	next	next	ADJ
ftr-404	675	45	taxable	taxable	ADJ
ftr-404	675	46	year	year	NOUN
ftr-404	675	47	.	.	PUNCT
ftr-404	676	1	he	he	PRON
ftr-404	676	2	decides	decide	VERB
ftr-404	676	3	to	to	PART
ftr-404	676	4	purchase	purchase	VERB
ftr-404	676	5	some	some	DET
ftr-404	676	6	important	important	ADJ
ftr-404	676	7	equipment	equipment	NOUN
ftr-404	676	8	for	for	ADP
ftr-404	676	9	his	his	PRON
ftr-404	676	10	business	business	NOUN
ftr-404	676	11	on	on	ADP
ftr-404	676	12	the	the	DET
ftr-404	676	13	first	first	ADJ
ftr-404	676	14	day	day	NOUN
ftr-404	676	15	of	of	ADP
ftr-404	676	16	the	the	DET
ftr-404	676	17	year	year	NOUN
ftr-404	676	18	that	that	PRON
ftr-404	676	19	costs	cost	VERB
ftr-404	676	20	$	$	SYM
ftr-404	676	21	120,000	120,000	NUM
ftr-404	676	22	,	,	PUNCT
ftr-404	676	23	using	use	VERB
ftr-404	676	24	cash	cash	NOUN
ftr-404	676	25	on90	on90	ADJ
ftr-404	676	26	hand	hand	NOUN
ftr-404	676	27	.	.	PUNCT
ftr-404	677	1	under	under	ADP
ftr-404	677	2	normative	normative	ADJ
ftr-404	677	3	capital	capital	NOUN
ftr-404	677	4	equipment	equipment	NOUN
ftr-404	677	5	expensing	expensing	NOUN
ftr-404	677	6	,	,	PUNCT
ftr-404	677	7	he	he	PRON
ftr-404	677	8	will	will	AUX
ftr-404	677	9	be	be	AUX
ftr-404	677	10	able	able	ADJ
ftr-404	677	11	to	to	PART
ftr-404	677	12	deduct	deduct	VERB
ftr-404	677	13	the	the	DET
ftr-404	677	14	entire	entire	ADJ
ftr-404	677	15	cost	cost	NOUN
ftr-404	677	16	of	of	ADP
ftr-404	677	17	the	the	DET
ftr-404	677	18	equipment	equipment	NOUN
ftr-404	677	19	,	,	PUNCT
ftr-404	677	20	because	because	SCONJ
ftr-404	677	21	his	his	PRON
ftr-404	677	22	equipment	equipment	NOUN
ftr-404	677	23	expenditure	expenditure	NOUN
ftr-404	677	24	does	do	AUX
ftr-404	677	25	not	not	PART
ftr-404	677	26	exceed	exceed	VERB
ftr-404	677	27	the	the	DET
ftr-404	677	28	tax	tax	NOUN
ftr-404	677	29	capital	capital	NOUN
ftr-404	677	30	creation	creation	NOUN
ftr-404	677	31	threshold	threshold	NOUN
ftr-404	677	32	of	of	ADP
ftr-404	677	33	$	$	SYM
ftr-404	677	34	120,000	120,000	NUM
ftr-404	677	35	.	.	PUNCT
ftr-404	678	1	2006	2006	NUM
ftr-404	678	2	]	]	PUNCT
ftr-404	678	3	capital	capital	NOUN
ftr-404	678	4	equipment	equipment	NOUN
ftr-404	678	5	expensing	expense	VERB
ftr-404	678	6	247	247	NUM
ftr-404	678	7	91	91	NUM
ftr-404	678	8	.	.	PUNCT
ftr-404	679	1	earnings	earning	NOUN
ftr-404	679	2	(	(	PUNCT
ftr-404	679	3	$	$	SYM
ftr-404	679	4	200,000	200,000	NUM
ftr-404	679	5	)	)	PUNCT
ftr-404	679	6	minus	minus	CCONJ
ftr-404	679	7	cee	cee	PROPN
ftr-404	679	8	deduction	deduction	NOUN
ftr-404	679	9	(	(	PUNCT
ftr-404	679	10	$	$	SYM
ftr-404	679	11	120,000	120,000	NUM
ftr-404	679	12	)	)	PUNCT
ftr-404	679	13	=	=	PUNCT
ftr-404	679	14	taxable	taxable	ADJ
ftr-404	679	15	income	income	NOUN
ftr-404	679	16	(	(	PUNCT
ftr-404	679	17	$	$	SYM
ftr-404	679	18	80,000	80,000	NUM
ftr-404	679	19	)	)	PUNCT
ftr-404	679	20	.	.	PUNCT
ftr-404	680	1	the	the	DET
ftr-404	680	2	amount	amount	NOUN
ftr-404	680	3	of	of	ADP
ftr-404	680	4	tax	tax	NOUN
ftr-404	680	5	in	in	ADP
ftr-404	680	6	example	example	NOUN
ftr-404	680	7	7a	7a	NUM
ftr-404	680	8	(	(	PUNCT
ftr-404	680	9	$	$	SYM
ftr-404	680	10	32,000	32,000	NUM
ftr-404	680	11	)	)	PUNCT
ftr-404	680	12	equals	equal	VERB
ftr-404	680	13	40	40	NUM
ftr-404	680	14	%	%	NOUN
ftr-404	680	15	of	of	ADP
ftr-404	680	16	that	that	DET
ftr-404	680	17	taxable	taxable	ADJ
ftr-404	680	18	income	income	NOUN
ftr-404	680	19	.	.	PUNCT
ftr-404	681	1	the	the	DET
ftr-404	681	2	after	after	ADP
ftr-404	681	3	-	-	PUNCT
ftr-404	681	4	tax	tax	NOUN
ftr-404	681	5	capital	capital	NOUN
ftr-404	681	6	formation	formation	NOUN
ftr-404	681	7	amount	amount	NOUN
ftr-404	681	8	is	be	AUX
ftr-404	681	9	the	the	DET
ftr-404	681	10	excess	excess	NOUN
ftr-404	681	11	of	of	ADP
ftr-404	681	12	the	the	DET
ftr-404	681	13	post	post	ADJ
ftr-404	681	14	-	-	ADJ
ftr-404	681	15	investment	investment	ADJ
ftr-404	681	16	net	net	ADJ
ftr-404	681	17	taxable	taxable	ADJ
ftr-404	681	18	income	income	NOUN
ftr-404	681	19	of	of	ADP
ftr-404	681	20	$	$	SYM
ftr-404	681	21	80,000	80,000	NUM
ftr-404	681	22	over	over	ADP
ftr-404	681	23	the	the	DET
ftr-404	681	24	tax	tax	NOUN
ftr-404	681	25	payment	payment	NOUN
ftr-404	681	26	(	(	PUNCT
ftr-404	681	27	$	$	SYM
ftr-404	681	28	32,000	32,000	NUM
ftr-404	681	29	)	)	PUNCT
ftr-404	681	30	.	.	PUNCT
ftr-404	682	1	92	92	NUM
ftr-404	682	2	.	.	PUNCT
ftr-404	683	1	this	this	PRON
ftr-404	683	2	is	be	AUX
ftr-404	683	3	because	because	SCONJ
ftr-404	683	4	his	his	PRON
ftr-404	683	5	taxable	taxable	ADJ
ftr-404	683	6	income	income	NOUN
ftr-404	683	7	is	be	AUX
ftr-404	683	8	first	first	ADV
ftr-404	683	9	reduced	reduce	VERB
ftr-404	683	10	to	to	ADP
ftr-404	683	11	$	$	SYM
ftr-404	683	12	188,000	188,000	NUM
ftr-404	683	13	by	by	ADP
ftr-404	683	14	the	the	DET
ftr-404	683	15	$	$	SYM
ftr-404	683	16	12,000	12,000	NUM
ftr-404	683	17	interest	interest	NOUN
ftr-404	683	18	deduction	deduction	NOUN
ftr-404	683	19	before	before	ADP
ftr-404	683	20	computing	compute	VERB
ftr-404	683	21	the	the	DET
ftr-404	683	22	cee	cee	PROPN
ftr-404	683	23	deduction	deduction	NOUN
ftr-404	683	24	,	,	PUNCT
ftr-404	683	25	which	which	PRON
ftr-404	683	26	now	now	ADV
ftr-404	683	27	only	only	ADV
ftr-404	683	28	equals	equal	VERB
ftr-404	683	29	60	60	NUM
ftr-404	683	30	%	%	NOUN
ftr-404	683	31	of	of	ADP
ftr-404	683	32	that	that	DET
ftr-404	683	33	amount	amount	NOUN
ftr-404	683	34	.	.	PUNCT
ftr-404	684	1	because	because	SCONJ
ftr-404	684	2	the	the	DET
ftr-404	684	3	cee	cee	NOUN
ftr-404	684	4	deduction	deduction	NOUN
ftr-404	684	5	equals	equal	VERB
ftr-404	684	6	60	60	NUM
ftr-404	684	7	%	%	NOUN
ftr-404	684	8	of	of	ADP
ftr-404	684	9	net	net	ADJ
ftr-404	684	10	taxable	taxable	ADJ
ftr-404	684	11	income	income	NOUN
ftr-404	684	12	(	(	PUNCT
ftr-404	684	13	exclusive	exclusive	NOUN
ftr-404	684	14	of	of	ADP
ftr-404	684	15	equipment	equipment	NOUN
ftr-404	684	16	recovery	recovery	NOUN
ftr-404	684	17	deductions	deduction	NOUN
ftr-404	684	18	)	)	PUNCT
ftr-404	684	19	(	(	PUNCT
ftr-404	684	20	$	$	SYM
ftr-404	684	21	188,000	188,000	NUM
ftr-404	684	22	)	)	PUNCT
ftr-404	684	23	,	,	PUNCT
ftr-404	684	24	reducing	reduce	VERB
ftr-404	684	25	taxable	taxable	ADJ
ftr-404	684	26	income	income	NOUN
ftr-404	684	27	by	by	ADP
ftr-404	684	28	$	$	SYM
ftr-404	684	29	12,000	12,000	NUM
ftr-404	684	30	first	first	ADJ
ftr-404	684	31	,	,	PUNCT
ftr-404	684	32	must	must	AUX
ftr-404	684	33	reduce	reduce	VERB
ftr-404	684	34	the	the	DET
ftr-404	684	35	cee	cee	NOUN
ftr-404	684	36	deduction	deduction	NOUN
ftr-404	684	37	by	by	ADP
ftr-404	684	38	60	60	NUM
ftr-404	684	39	%	%	NOUN
ftr-404	684	40	of	of	ADP
ftr-404	684	41	that	that	DET
ftr-404	684	42	amount	amount	NOUN
ftr-404	684	43	(	(	PUNCT
ftr-404	684	44	$	$	SYM
ftr-404	684	45	7,200	7,200	NUM
ftr-404	684	46	)	)	PUNCT
ftr-404	684	47	(	(	PUNCT
ftr-404	684	48	$	$	SYM
ftr-404	684	49	120,000	120,000	NUM
ftr-404	684	50	minus	minus	CCONJ
ftr-404	684	51	$	$	SYM
ftr-404	684	52	112,800	112,800	NUM
ftr-404	684	53	equals	equal	VERB
ftr-404	684	54	$	$	SYM
ftr-404	684	55	7,200	7,200	NUM
ftr-404	684	56	)	)	PUNCT
ftr-404	684	57	.	.	PUNCT
ftr-404	685	1	93	93	NUM
ftr-404	685	2	.	.	PUNCT
ftr-404	686	1	taxable	taxable	ADJ
ftr-404	686	2	income	income	NOUN
ftr-404	686	3	=	=	SYM
ftr-404	686	4	earnings	earning	NOUN
ftr-404	686	5	(	(	PUNCT
ftr-404	686	6	$	$	SYM
ftr-404	686	7	200,000	200,000	NUM
ftr-404	686	8	)	)	PUNCT
ftr-404	686	9	–	–	PUNCT
ftr-404	686	10	interest	interest	NOUN
ftr-404	686	11	deduction	deduction	NOUN
ftr-404	686	12	(	(	PUNCT
ftr-404	686	13	$	$	SYM
ftr-404	686	14	12,000	12,000	NUM
ftr-404	686	15	)	)	PUNCT
ftr-404	686	16	–	–	PUNCT
ftr-404	686	17	cee	cee	NOUN
ftr-404	686	18	deduction	deduction	NOUN
ftr-404	686	19	(	(	PUNCT
ftr-404	686	20	$	$	SYM
ftr-404	686	21	120,000	120,000	NUM
ftr-404	686	22	)	)	PUNCT
ftr-404	686	23	=	=	PUNCT
ftr-404	686	24	$	$	SYM
ftr-404	686	25	75,200	75,200	NUM
ftr-404	686	26	.	.	PUNCT
ftr-404	687	1	forty	forty	NUM
ftr-404	687	2	percent	percent	NOUN
ftr-404	687	3	of	of	ADP
ftr-404	687	4	that	that	DET
ftr-404	687	5	amount	amount	NOUN
ftr-404	687	6	equals	equal	VERB
ftr-404	687	7	the	the	DET
ftr-404	687	8	amount	amount	NOUN
ftr-404	687	9	of	of	ADP
ftr-404	687	10	tax	tax	NOUN
ftr-404	687	11	paid	pay	VERB
ftr-404	687	12	(	(	PUNCT
ftr-404	687	13	$	$	SYM
ftr-404	687	14	30,080	30,080	NUM
ftr-404	687	15	)	)	PUNCT
ftr-404	687	16	.	.	PUNCT
ftr-404	688	1	94	94	NUM
ftr-404	688	2	.	.	PUNCT
ftr-404	689	1	from	from	ADP
ftr-404	689	2	$	$	SYM
ftr-404	689	3	200,000	200,000	NUM
ftr-404	689	4	of	of	ADP
ftr-404	689	5	earnings	earning	NOUN
ftr-404	689	6	,	,	PUNCT
ftr-404	689	7	he	he	PRON
ftr-404	689	8	will	will	AUX
ftr-404	689	9	have	have	VERB
ftr-404	689	10	to	to	PART
ftr-404	689	11	pay	pay	VERB
ftr-404	689	12	$	$	SYM
ftr-404	689	13	132,000	132,000	NUM
ftr-404	689	14	to	to	PART
ftr-404	689	15	repay	repay	VERB
ftr-404	689	16	the	the	DET
ftr-404	689	17	loan	loan	NOUN
ftr-404	689	18	principal	principal	NOUN
ftr-404	689	19	and	and	CCONJ
ftr-404	689	20	accrued	accrue	VERB
ftr-404	689	21	interest	interest	NOUN
ftr-404	689	22	.	.	PUNCT
ftr-404	690	1	he	he	PRON
ftr-404	690	2	will	will	AUX
ftr-404	690	3	also	also	ADV
ftr-404	690	4	have	have	VERB
ftr-404	690	5	to	to	PART
ftr-404	690	6	pay	pay	VERB
ftr-404	690	7	$	$	SYM
ftr-404	690	8	30,080	30,080	NUM
ftr-404	690	9	in	in	ADP
ftr-404	690	10	tax	tax	NOUN
ftr-404	690	11	,	,	PUNCT
ftr-404	690	12	leaving	leave	VERB
ftr-404	690	13	him	he	PRON
ftr-404	690	14	only	only	ADV
ftr-404	690	15	$	$	SYM
ftr-404	690	16	37,920	37,920	NUM
ftr-404	690	17	after	after	ADP
ftr-404	690	18	tax	tax	NOUN
ftr-404	690	19	for	for	ADP
ftr-404	690	20	future	future	ADJ
ftr-404	690	21	investment	investment	NOUN
ftr-404	690	22	.	.	PUNCT
ftr-404	691	1	his	his	PRON
ftr-404	691	2	after	after	ADP
ftr-404	691	3	-	-	PUNCT
ftr-404	691	4	tax	tax	NOUN
ftr-404	691	5	cash	cash	NOUN
ftr-404	691	6	flow	flow	NOUN
ftr-404	691	7	cum	cum	NOUN
ftr-404	691	8	after	after	ADP
ftr-404	691	9	-	-	PUNCT
ftr-404	691	10	tax	tax	NOUN
ftr-404	691	11	capital	capital	NOUN
ftr-404	691	12	formation	formation	NOUN
ftr-404	691	13	amount	amount	NOUN
ftr-404	691	14	is	be	AUX
ftr-404	691	15	now	now	ADV
ftr-404	691	16	only	only	ADV
ftr-404	691	17	126	126	NUM
ftr-404	691	18	%	%	NOUN
ftr-404	691	19	of	of	ADP
ftr-404	691	20	his	his	PRON
ftr-404	691	21	tax	tax	NOUN
ftr-404	691	22	liability	liability	NOUN
ftr-404	691	23	,	,	PUNCT
ftr-404	691	24	compared	compare	VERB
ftr-404	691	25	to	to	ADP
ftr-404	691	26	a	a	DET
ftr-404	691	27	ratio	ratio	NOUN
ftr-404	691	28	of	of	ADP
ftr-404	691	29	150	150	NUM
ftr-404	691	30	%	%	NOUN
ftr-404	691	31	for	for	ADP
ftr-404	691	32	the	the	DET
ftr-404	691	33	debt	debt	NOUN
ftr-404	691	34	-	-	PUNCT
ftr-404	691	35	financed	finance	VERB
ftr-404	691	36	investment	investment	NOUN
ftr-404	691	37	in	in	ADP
ftr-404	691	38	table	table	NOUN
ftr-404	691	39	7a	7a	NUM
ftr-404	691	40	.	.	PUNCT
ftr-404	692	1	95	95	NUM
ftr-404	692	2	.	.	PUNCT
ftr-404	693	1	tax	tax	NOUN
ftr-404	693	2	burden	burden	NOUN
ftr-404	693	3	is	be	AUX
ftr-404	693	4	reduced	reduce	VERB
ftr-404	693	5	from	from	ADP
ftr-404	693	6	$	$	SYM
ftr-404	693	7	32,000	32,000	NUM
ftr-404	693	8	to	to	PART
ftr-404	693	9	$	$	SYM
ftr-404	693	10	30,080	30,080	NUM
ftr-404	693	11	.	.	PUNCT
ftr-404	694	1	96	96	NUM
ftr-404	694	2	.	.	PUNCT
ftr-404	695	1	after	after	SCONJ
ftr-404	695	2	tax	tax	NOUN
ftr-404	695	3	capital	capital	NOUN
ftr-404	695	4	formation	formation	NOUN
ftr-404	695	5	reduced	reduce	VERB
ftr-404	695	6	from	from	ADP
ftr-404	695	7	$	$	SYM
ftr-404	695	8	48,000	48,000	NUM
ftr-404	695	9	to	to	PART
ftr-404	695	10	$	$	SYM
ftr-404	695	11	37,920	37,920	NUM
ftr-404	695	12	.	.	PUNCT
ftr-404	696	1	if	if	SCONJ
ftr-404	696	2	his	his	PRON
ftr-404	696	3	predictions	prediction	NOUN
ftr-404	696	4	are	be	AUX
ftr-404	696	5	correct	correct	ADJ
ftr-404	696	6	,	,	PUNCT
ftr-404	696	7	he	he	PRON
ftr-404	696	8	will	will	AUX
ftr-404	696	9	have	have	VERB
ftr-404	696	10	to	to	PART
ftr-404	696	11	pay	pay	VERB
ftr-404	696	12	$	$	SYM
ftr-404	696	13	32,000	32,000	NUM
ftr-404	696	14	in	in	ADP
ftr-404	696	15	tax	tax	NOUN
ftr-404	696	16	on	on	ADP
ftr-404	696	17	$	$	SYM
ftr-404	696	18	80,000	80,000	NUM
ftr-404	696	19	of	of	ADP
ftr-404	696	20	taxable	taxable	ADJ
ftr-404	696	21	income	income	NOUN
ftr-404	696	22	.	.	PUNCT
ftr-404	697	1	therefore	therefore	ADV
ftr-404	697	2	,	,	PUNCT
ftr-404	697	3	he	he	PRON
ftr-404	697	4	will	will	AUX
ftr-404	697	5	be	be	AUX
ftr-404	697	6	able	able	ADJ
ftr-404	697	7	to	to	PART
ftr-404	697	8	retain	retain	VERB
ftr-404	697	9	$	$	SYM
ftr-404	697	10	48,000	48,000	NUM
ftr-404	697	11	after	after	ADP
ftr-404	697	12	tax	tax	NOUN
ftr-404	697	13	for	for	ADP
ftr-404	697	14	future	future	ADJ
ftr-404	697	15	investment	investment	NOUN
ftr-404	697	16	.	.	PUNCT
ftr-404	698	1	his	his	PRON
ftr-404	698	2	after	after	ADP
ftr-404	698	3	-	-	PUNCT
ftr-404	698	4	tax	tax	NOUN
ftr-404	698	5	cash	cash	NOUN
ftr-404	698	6	flow	flow	NOUN
ftr-404	698	7	is	be	AUX
ftr-404	698	8	150	150	NUM
ftr-404	698	9	%	%	NOUN
ftr-404	698	10	of	of	ADP
ftr-404	698	11	his	his	PRON
ftr-404	698	12	tax	tax	NOUN
ftr-404	698	13	liability.91	liability.91	NOUN
ftr-404	698	14	allowing	allow	VERB
ftr-404	698	15	a	a	DET
ftr-404	698	16	deduction	deduction	NOUN
ftr-404	698	17	for	for	ADP
ftr-404	698	18	the	the	DET
ftr-404	698	19	interest	interest	NOUN
ftr-404	698	20	on	on	ADP
ftr-404	698	21	indebtedness	indebtedness	NOUN
ftr-404	698	22	used	use	VERB
ftr-404	698	23	to	to	PART
ftr-404	698	24	finance	finance	VERB
ftr-404	698	25	capital	capital	NOUN
ftr-404	698	26	expensed	expense	VERB
ftr-404	698	27	equipment	equipment	NOUN
ftr-404	698	28	purchases	purchase	NOUN
ftr-404	698	29	will	will	AUX
ftr-404	698	30	alter	alter	VERB
ftr-404	698	31	the	the	DET
ftr-404	698	32	economic	economic	ADJ
ftr-404	698	33	consequences	consequence	NOUN
ftr-404	698	34	,	,	PUNCT
ftr-404	698	35	but	but	CCONJ
ftr-404	698	36	not	not	PART
ftr-404	698	37	in	in	ADP
ftr-404	698	38	a	a	DET
ftr-404	698	39	way	way	NOUN
ftr-404	698	40	that	that	PRON
ftr-404	698	41	produces	produce	VERB
ftr-404	698	42	tax	tax	NOUN
ftr-404	698	43	arbitrage	arbitrage	NOUN
ftr-404	698	44	.	.	PUNCT
ftr-404	699	1	example	example	NOUN
ftr-404	699	2	7b	7b	NUM
ftr-404	699	3	:	:	PUNCT
ftr-404	699	4	interest	interest	NOUN
ftr-404	699	5	deduction	deduction	NOUN
ftr-404	699	6	allowed	allow	VERB
ftr-404	699	7	–	–	PUNCT
ftr-404	699	8	alternatively	alternatively	ADV
ftr-404	699	9	,	,	PUNCT
ftr-404	699	10	the	the	DET
ftr-404	699	11	taxpayer	taxpayer	NOUN
ftr-404	699	12	decides	decide	VERB
ftr-404	699	13	to	to	PART
ftr-404	699	14	borrow	borrow	VERB
ftr-404	699	15	$	$	SYM
ftr-404	699	16	120,000	120,000	NUM
ftr-404	699	17	in	in	ADP
ftr-404	699	18	order	order	NOUN
ftr-404	699	19	to	to	PART
ftr-404	699	20	purchase	purchase	VERB
ftr-404	699	21	the	the	DET
ftr-404	699	22	equipment	equipment	NOUN
ftr-404	699	23	.	.	PUNCT
ftr-404	700	1	he	he	PRON
ftr-404	700	2	agrees	agree	VERB
ftr-404	700	3	to	to	PART
ftr-404	700	4	pay	pay	VERB
ftr-404	700	5	10	10	NUM
ftr-404	700	6	%	%	NOUN
ftr-404	700	7	of	of	ADP
ftr-404	700	8	that	that	DET
ftr-404	700	9	amount	amount	NOUN
ftr-404	700	10	as	as	ADP
ftr-404	700	11	interest	interest	NOUN
ftr-404	700	12	and	and	CCONJ
ftr-404	700	13	to	to	PART
ftr-404	700	14	repay	repay	VERB
ftr-404	700	15	the	the	DET
ftr-404	700	16	debt	debt	NOUN
ftr-404	700	17	at	at	ADP
ftr-404	700	18	the	the	DET
ftr-404	700	19	end	end	NOUN
ftr-404	700	20	of	of	ADP
ftr-404	700	21	the	the	DET
ftr-404	700	22	year	year	NOUN
ftr-404	700	23	.	.	PUNCT
ftr-404	701	1	at	at	ADP
ftr-404	701	2	that	that	DET
ftr-404	701	3	time	time	NOUN
ftr-404	701	4	,	,	PUNCT
ftr-404	701	5	he	he	PRON
ftr-404	701	6	will	will	AUX
ftr-404	701	7	be	be	AUX
ftr-404	701	8	able	able	ADJ
ftr-404	701	9	to	to	PART
ftr-404	701	10	deduct	deduct	VERB
ftr-404	701	11	$	$	SYM
ftr-404	701	12	12,000	12,000	NUM
ftr-404	701	13	as	as	ADP
ftr-404	701	14	an	an	DET
ftr-404	701	15	interest	interest	NOUN
ftr-404	701	16	deduction	deduction	NOUN
ftr-404	701	17	,	,	PUNCT
ftr-404	701	18	but	but	CCONJ
ftr-404	701	19	only	only	ADV
ftr-404	701	20	$	$	SYM
ftr-404	701	21	112,800	112,800	NUM
ftr-404	701	22	as	as	ADP
ftr-404	701	23	a	a	DET
ftr-404	701	24	cee	cee	NOUN
ftr-404	701	25	deduction	deduction	NOUN
ftr-404	701	26	.	.	PUNCT
ftr-404	702	1	as	as	ADP
ftr-404	702	2	a	a	DET
ftr-404	702	3	result	result	NOUN
ftr-404	702	4	,	,	PUNCT
ftr-404	702	5	he	he	PRON
ftr-404	702	6	will	will	AUX
ftr-404	702	7	reduce	reduce	VERB
ftr-404	702	8	his	his	PRON
ftr-404	702	9	net	net	ADJ
ftr-404	702	10	taxable92	taxable92	NOUN
ftr-404	702	11	income	income	NOUN
ftr-404	702	12	to	to	ADP
ftr-404	702	13	$	$	SYM
ftr-404	702	14	75,200	75,200	NUM
ftr-404	702	15	and	and	CCONJ
ftr-404	702	16	pay	pay	VERB
ftr-404	702	17	40	40	NUM
ftr-404	702	18	%	%	NOUN
ftr-404	702	19	of	of	ADP
ftr-404	702	20	that	that	DET
ftr-404	702	21	amount	amount	NOUN
ftr-404	702	22	in	in	ADP
ftr-404	702	23	tax	tax	NOUN
ftr-404	702	24	(	(	PUNCT
ftr-404	702	25	$	$	SYM
ftr-404	702	26	30,080	30,080	NUM
ftr-404	702	27	)	)	PUNCT
ftr-404	702	28	.	.	PUNCT
ftr-404	703	1	93	93	NUM
ftr-404	703	2	as	as	ADP
ftr-404	703	3	a	a	DET
ftr-404	703	4	result	result	NOUN
ftr-404	703	5	of	of	ADP
ftr-404	703	6	using	use	VERB
ftr-404	703	7	debt	debt	NOUN
ftr-404	703	8	financing	financing	NOUN
ftr-404	703	9	to	to	PART
ftr-404	703	10	buy	buy	VERB
ftr-404	703	11	the	the	DET
ftr-404	703	12	equipment	equipment	NOUN
ftr-404	703	13	,	,	PUNCT
ftr-404	703	14	he	he	PRON
ftr-404	703	15	will	will	AUX
ftr-404	703	16	retain	retain	VERB
ftr-404	703	17	only	only	ADV
ftr-404	703	18	$	$	SYM
ftr-404	703	19	37,920	37,920	NUM
ftr-404	703	20	after	after	ADP
ftr-404	703	21	tax	tax	NOUN
ftr-404	703	22	,	,	PUNCT
ftr-404	703	23	compared	compare	VERB
ftr-404	703	24	to	to	ADP
ftr-404	703	25	the	the	DET
ftr-404	703	26	$	$	SYM
ftr-404	703	27	48,000	48,000	NUM
ftr-404	703	28	he	he	PRON
ftr-404	703	29	retained	retain	VERB
ftr-404	703	30	by	by	ADP
ftr-404	703	31	investing	invest	VERB
ftr-404	703	32	his	his	PRON
ftr-404	703	33	own	own	ADJ
ftr-404	703	34	earnings	earning	NOUN
ftr-404	703	35	.	.	PUNCT
ftr-404	704	1	by	by	ADP
ftr-404	704	2	borrowing	borrow	VERB
ftr-404	704	3	,	,	PUNCT
ftr-404	704	4	he	he	PRON
ftr-404	704	5	reduces	reduce	VERB
ftr-404	704	6	his	his	PRON
ftr-404	704	7	tax	tax	NOUN
ftr-404	704	8	burden	burden	NOUN
ftr-404	704	9	by	by	ADP
ftr-404	704	10	only	only	ADV
ftr-404	704	11	6	6	NUM
ftr-404	704	12	%	%	NOUN
ftr-404	704	13	,	,	PUNCT
ftr-404	704	14	but94	but94	NOUN
ftr-404	704	15	95	95	NUM
ftr-404	704	16	taxpayer	taxpayer	NOUN
ftr-404	704	17	friendly	friendly	ADJ
ftr-404	704	18	tax	tax	NOUN
ftr-404	704	19	arbitrage	arbitrage	NOUN
ftr-404	704	20	does	do	AUX
ftr-404	704	21	not	not	PART
ftr-404	704	22	occur	occur	VERB
ftr-404	704	23	because	because	SCONJ
ftr-404	704	24	he	he	PRON
ftr-404	704	25	decreases	decrease	VERB
ftr-404	704	26	his	his	PRON
ftr-404	704	27	after	after	ADP
ftr-404	704	28	tax	tax	NOUN
ftr-404	704	29	capital	capital	NOUN
ftr-404	704	30	formation	formation	NOUN
ftr-404	704	31	(	(	PUNCT
ftr-404	704	32	cash	cash	NOUN
ftr-404	704	33	flow	flow	NOUN
ftr-404	704	34	)	)	PUNCT
ftr-404	704	35	by	by	ADP
ftr-404	704	36	21	21	NUM
ftr-404	704	37	%	%	NOUN
ftr-404	704	38	.	.	PUNCT
ftr-404	705	1	based	base	VERB
ftr-404	705	2	on	on	ADP
ftr-404	705	3	this	this	DET
ftr-404	705	4	rough	rough	ADJ
ftr-404	705	5	,	,	PUNCT
ftr-404	705	6	preliminary96	preliminary96	NOUN
ftr-404	705	7	analysis	analysis	NOUN
ftr-404	705	8	,	,	PUNCT
ftr-404	705	9	cee	cee	NOUN
ftr-404	705	10	does	do	AUX
ftr-404	705	11	not	not	PART
ftr-404	705	12	appear	appear	VERB
ftr-404	705	13	to	to	PART
ftr-404	705	14	be	be	AUX
ftr-404	705	15	an	an	DET
ftr-404	705	16	equipment	equipment	NOUN
ftr-404	705	17	cost	cost	NOUN
ftr-404	705	18	recovery	recovery	NOUN
ftr-404	705	19	regime	regime	NOUN
ftr-404	705	20	that	that	PRON
ftr-404	705	21	will	will	AUX
ftr-404	705	22	encourage	encourage	VERB
ftr-404	705	23	debt	debt	NOUN
ftr-404	705	24	financing	financing	NOUN
ftr-404	705	25	of	of	ADP
ftr-404	705	26	equipment	equipment	NOUN
ftr-404	705	27	investment	investment	NOUN
ftr-404	705	28	.	.	PUNCT
ftr-404	706	1	in	in	ADP
ftr-404	706	2	addition	addition	NOUN
ftr-404	706	3	,	,	PUNCT
ftr-404	706	4	if	if	SCONJ
ftr-404	706	5	interest	interest	NOUN
ftr-404	706	6	deduction	deduction	NOUN
ftr-404	706	7	denial	denial	NOUN
ftr-404	706	8	were	be	AUX
ftr-404	706	9	actually	actually	ADV
ftr-404	706	10	implemented	implement	VERB
ftr-404	706	11	,	,	PUNCT
ftr-404	706	12	example	example	NOUN
ftr-404	706	13	7c	7c	PROPN
ftr-404	706	14	below	below	ADV
ftr-404	706	15	suggests	suggest	VERB
ftr-404	706	16	that	that	SCONJ
ftr-404	706	17	it	it	PRON
ftr-404	706	18	would	would	AUX
ftr-404	706	19	likely	likely	ADV
ftr-404	706	20	constitute	constitute	VERB
ftr-404	706	21	a	a	DET
ftr-404	706	22	counter	counter	ADJ
ftr-404	706	23	-	-	ADJ
ftr-404	706	24	productive	productive	ADJ
ftr-404	706	25	tax	tax	NOUN
ftr-404	706	26	policy	policy	NOUN
ftr-404	706	27	decision	decision	NOUN
ftr-404	706	28	.	.	PUNCT
ftr-404	707	1	example	example	NOUN
ftr-404	707	2	7c	7c	NUM
ftr-404	707	3	:	:	PUNCT
ftr-404	707	4	interest	interest	NOUN
ftr-404	707	5	deduction	deduction	NOUN
ftr-404	707	6	disallowed	disallow	VERB
ftr-404	707	7	–	–	PUNCT
ftr-404	707	8	if	if	SCONJ
ftr-404	707	9	the	the	DET
ftr-404	707	10	taxpayer	taxpayer	NOUN
ftr-404	707	11	in	in	ADP
ftr-404	707	12	example	example	NOUN
ftr-404	707	13	7b	7b	NUM
ftr-404	707	14	is	be	AUX
ftr-404	707	15	not	not	PART
ftr-404	707	16	allowed	allow	VERB
ftr-404	707	17	to	to	PART
ftr-404	707	18	deduct	deduct	VERB
ftr-404	707	19	the	the	DET
ftr-404	707	20	interest	interest	NOUN
ftr-404	707	21	on	on	ADP
ftr-404	707	22	his	his	PRON
ftr-404	707	23	equipment	equipment	NOUN
ftr-404	707	24	acquisition	acquisition	NOUN
ftr-404	707	25	indebtedness	indebtedness	NOUN
ftr-404	707	26	,	,	PUNCT
ftr-404	707	27	the	the	DET
ftr-404	707	28	results	result	NOUN
ftr-404	707	29	will	will	AUX
ftr-404	707	30	almost	almost	ADV
ftr-404	707	31	mimic	mimic	VERB
ftr-404	707	32	those	those	PRON
ftr-404	707	33	of	of	ADP
ftr-404	707	34	the	the	DET
ftr-404	707	35	equity	equity	NOUN
ftr-404	707	36	-	-	PUNCT
ftr-404	707	37	financed	finance	VERB
ftr-404	707	38	248	248	NUM
ftr-404	707	39	florida	florida	PROPN
ftr-404	707	40	tax	tax	NOUN
ftr-404	707	41	review	review	NOUN
ftr-404	707	42	[	[	X
ftr-404	707	43	vol.7:4	vol.7:4	NOUN
ftr-404	707	44	97	97	NUM
ftr-404	707	45	.	.	PUNCT
ftr-404	708	1	from	from	ADP
ftr-404	708	2	$	$	SYM
ftr-404	708	3	200,000	200,000	NUM
ftr-404	708	4	of	of	ADP
ftr-404	708	5	earnings	earning	NOUN
ftr-404	708	6	,	,	PUNCT
ftr-404	708	7	he	he	PRON
ftr-404	708	8	will	will	AUX
ftr-404	708	9	have	have	VERB
ftr-404	708	10	to	to	PART
ftr-404	708	11	spend	spend	VERB
ftr-404	708	12	$	$	SYM
ftr-404	708	13	132,000	132,000	NUM
ftr-404	708	14	to	to	PART
ftr-404	708	15	repay	repay	VERB
ftr-404	708	16	the	the	DET
ftr-404	708	17	loan	loan	NOUN
ftr-404	708	18	and	and	CCONJ
ftr-404	708	19	interest	interest	NOUN
ftr-404	708	20	plus	plus	CCONJ
ftr-404	708	21	$	$	SYM
ftr-404	708	22	32,000	32,000	NUM
ftr-404	708	23	in	in	ADP
ftr-404	708	24	tax	tax	NOUN
ftr-404	708	25	liability	liability	NOUN
ftr-404	708	26	based	base	VERB
ftr-404	708	27	on	on	ADP
ftr-404	708	28	$	$	SYM
ftr-404	708	29	80,000	80,000	NUM
ftr-404	708	30	of	of	ADP
ftr-404	708	31	taxable	taxable	ADJ
ftr-404	708	32	income	income	NOUN
ftr-404	708	33	.	.	PUNCT
ftr-404	709	1	98	98	NUM
ftr-404	709	2	.	.	PUNCT
ftr-404	710	1	in	in	ADP
ftr-404	710	2	my	my	PRON
ftr-404	710	3	earlier	early	ADJ
ftr-404	710	4	article	article	NOUN
ftr-404	710	5	,	,	PUNCT
ftr-404	710	6	i	i	PRON
ftr-404	710	7	suggested	suggest	VERB
ftr-404	710	8	that	that	SCONJ
ftr-404	710	9	tax	tax	NOUN
ftr-404	710	10	arbitrage	arbitrage	NOUN
ftr-404	710	11	transactions	transaction	NOUN
ftr-404	710	12	should	should	AUX
ftr-404	710	13	be	be	AUX
ftr-404	710	14	analyzed	analyze	VERB
ftr-404	710	15	on	on	ADP
ftr-404	710	16	two	two	NUM
ftr-404	710	17	levels	level	NOUN
ftr-404	710	18	.	.	PUNCT
ftr-404	711	1	the	the	DET
ftr-404	711	2	transactional	transactional	ADJ
ftr-404	711	3	level	level	NOUN
ftr-404	711	4	,	,	PUNCT
ftr-404	711	5	as	as	SCONJ
ftr-404	711	6	illustrated	illustrate	VERB
ftr-404	711	7	in	in	ADP
ftr-404	711	8	example	example	NOUN
ftr-404	711	9	7	7	NUM
ftr-404	711	10	itself	itself	PRON
ftr-404	711	11	,	,	PUNCT
ftr-404	711	12	and	and	CCONJ
ftr-404	711	13	the	the	DET
ftr-404	711	14	systemic	systemic	ADJ
ftr-404	711	15	level	level	NOUN
ftr-404	711	16	,	,	PUNCT
ftr-404	711	17	where	where	SCONJ
ftr-404	711	18	one	one	PRON
ftr-404	711	19	evaluates	evaluate	VERB
ftr-404	711	20	the	the	DET
ftr-404	711	21	impact	impact	NOUN
ftr-404	711	22	of	of	ADP
ftr-404	711	23	a	a	DET
ftr-404	711	24	leverage	leverage	NOUN
ftr-404	711	25	-	-	PUNCT
ftr-404	711	26	financing	financing	NOUN
ftr-404	711	27	transaction	transaction	NOUN
ftr-404	711	28	with	with	ADP
ftr-404	711	29	respect	respect	NOUN
ftr-404	711	30	to	to	ADP
ftr-404	711	31	all	all	PRON
ftr-404	711	32	of	of	ADP
ftr-404	711	33	the	the	DET
ftr-404	711	34	parties	party	NOUN
ftr-404	711	35	to	to	ADP
ftr-404	711	36	the	the	DET
ftr-404	711	37	transaction	transaction	NOUN
ftr-404	711	38	,	,	PUNCT
ftr-404	711	39	and	and	CCONJ
ftr-404	711	40	the	the	DET
ftr-404	711	41	combined	combine	VERB
ftr-404	711	42	impact	impact	NOUN
ftr-404	711	43	of	of	ADP
ftr-404	711	44	the	the	DET
ftr-404	711	45	transaction	transaction	NOUN
ftr-404	711	46	on	on	ADP
ftr-404	711	47	the	the	DET
ftr-404	711	48	fisc	fisc	NOUN
ftr-404	711	49	.	.	PUNCT
ftr-404	712	1	of	of	ADV
ftr-404	712	2	course	course	ADV
ftr-404	712	3	the	the	DET
ftr-404	712	4	simple	simple	ADJ
ftr-404	712	5	analysis	analysis	NOUN
ftr-404	712	6	in	in	ADP
ftr-404	712	7	this	this	DET
ftr-404	712	8	article	article	NOUN
ftr-404	712	9	is	be	AUX
ftr-404	712	10	incomplete	incomplete	ADJ
ftr-404	712	11	at	at	ADP
ftr-404	712	12	this	this	DET
ftr-404	712	13	time	time	NOUN
ftr-404	712	14	.	.	PUNCT
ftr-404	713	1	for	for	ADP
ftr-404	713	2	example	example	NOUN
ftr-404	713	3	,	,	PUNCT
ftr-404	713	4	one	one	PRON
ftr-404	713	5	can	can	AUX
ftr-404	713	6	argue	argue	VERB
ftr-404	713	7	that	that	SCONJ
ftr-404	713	8	lenders	lender	NOUN
ftr-404	713	9	are	be	AUX
ftr-404	713	10	likely	likely	ADJ
ftr-404	713	11	to	to	PART
ftr-404	713	12	be	be	AUX
ftr-404	713	13	subject	subject	ADJ
ftr-404	713	14	to	to	ADP
ftr-404	713	15	a	a	DET
ftr-404	713	16	lower	low	ADJ
ftr-404	713	17	effective	effective	ADJ
ftr-404	713	18	tax	tax	NOUN
ftr-404	713	19	rate	rate	NOUN
ftr-404	713	20	than	than	ADP
ftr-404	713	21	the	the	DET
ftr-404	713	22	borrowers	borrower	NOUN
ftr-404	713	23	in	in	ADP
ftr-404	713	24	many	many	ADJ
ftr-404	713	25	equipment	equipment	NOUN
ftr-404	713	26	finance	finance	NOUN
ftr-404	713	27	transactions	transaction	NOUN
ftr-404	713	28	.	.	PUNCT
ftr-404	714	1	for	for	ADP
ftr-404	714	2	an	an	DET
ftr-404	714	3	example	example	NOUN
ftr-404	714	4	of	of	ADP
ftr-404	714	5	such	such	DET
ftr-404	714	6	a	a	DET
ftr-404	714	7	broader	broad	ADJ
ftr-404	714	8	tax	tax	NOUN
ftr-404	714	9	arbitrage	arbitrage	NOUN
ftr-404	714	10	analysis	analysis	NOUN
ftr-404	714	11	,	,	PUNCT
ftr-404	714	12	see	see	VERB
ftr-404	714	13	terry	terry	PROPN
ftr-404	714	14	,	,	PUNCT
ftr-404	714	15	indexed	index	VERB
ftr-404	714	16	capital	capital	NOUN
ftr-404	714	17	assets	asset	NOUN
ftr-404	714	18	and	and	CCONJ
ftr-404	714	19	tax	tax	NOUN
ftr-404	714	20	arbitrage	arbitrage	NOUN
ftr-404	714	21	:	:	PUNCT
ftr-404	714	22	a	a	DET
ftr-404	714	23	preliminary	preliminary	ADJ
ftr-404	714	24	tax	tax	NOUN
ftr-404	714	25	accounting	accounting	NOUN
ftr-404	714	26	policy	policy	NOUN
ftr-404	714	27	analysis	analysis	NOUN
ftr-404	714	28	,	,	PUNCT
ftr-404	714	29	361372	361372	NUM
ftr-404	714	30	,	,	PUNCT
ftr-404	714	31	the	the	DET
ftr-404	714	32	capital	capital	NOUN
ftr-404	714	33	gains	gain	VERB
ftr-404	714	34	controversy	controversy	NOUN
ftr-404	714	35	:	:	PUNCT
ftr-404	714	36	a	a	DET
ftr-404	714	37	tax	tax	NOUN
ftr-404	714	38	analysts	analyst	NOUN
ftr-404	714	39	reader	reader	NOUN
ftr-404	714	40	(	(	PUNCT
ftr-404	714	41	tax	tax	NOUN
ftr-404	714	42	analysts	analyst	NOUN
ftr-404	714	43	,	,	PUNCT
ftr-404	714	44	1992	1992	NUM
ftr-404	714	45	)	)	PUNCT
ftr-404	714	46	45	45	NUM
ftr-404	714	47	tax	tax	NOUN
ftr-404	714	48	notes	note	NOUN
ftr-404	714	49	605	605	NUM
ftr-404	714	50	)	)	PUNCT
ftr-404	714	51	oct	oct	PROPN
ftr-404	714	52	.	.	PROPN
ftr-404	714	53	30	30	NUM
ftr-404	714	54	,	,	PUNCT
ftr-404	714	55	1989	1989	NUM
ftr-404	714	56	)	)	PUNCT
ftr-404	714	57	(	(	PUNCT
ftr-404	714	58	describes	describe	VERB
ftr-404	714	59	how	how	SCONJ
ftr-404	714	60	to	to	PART
ftr-404	714	61	further	further	VERB
ftr-404	714	62	the	the	DET
ftr-404	714	63	tax	tax	NOUN
ftr-404	714	64	policy	policy	NOUN
ftr-404	714	65	aims	aim	VERB
ftr-404	714	66	implicit	implicit	ADJ
ftr-404	714	67	in	in	ADP
ftr-404	714	68	indexing	index	VERB
ftr-404	714	69	capital	capital	NOUN
ftr-404	714	70	assets	asset	NOUN
ftr-404	714	71	while	while	SCONJ
ftr-404	714	72	preventing	prevent	VERB
ftr-404	714	73	tax	tax	NOUN
ftr-404	714	74	arbitrage	arbitrage	NOUN
ftr-404	714	75	that	that	PRON
ftr-404	714	76	would	would	AUX
ftr-404	714	77	otherwise	otherwise	ADV
ftr-404	714	78	arise	arise	VERB
ftr-404	714	79	from	from	ADP
ftr-404	714	80	debt	debt	NOUN
ftr-404	714	81	-	-	PUNCT
ftr-404	714	82	financing	finance	VERB
ftr-404	714	83	such	such	ADJ
ftr-404	714	84	assets	asset	NOUN
ftr-404	714	85	)	)	PUNCT
ftr-404	714	86	.	.	PUNCT
ftr-404	715	1	investment	investment	NOUN
ftr-404	715	2	in	in	ADP
ftr-404	715	3	example	example	NOUN
ftr-404	715	4	7a	7a	NUM
ftr-404	715	5	.	.	PUNCT
ftr-404	716	1	his	his	PRON
ftr-404	716	2	taxable	taxable	ADJ
ftr-404	716	3	income	income	NOUN
ftr-404	716	4	will	will	AUX
ftr-404	716	5	again	again	ADV
ftr-404	716	6	be	be	AUX
ftr-404	716	7	reduced	reduce	VERB
ftr-404	716	8	to	to	ADP
ftr-404	716	9	$	$	SYM
ftr-404	716	10	80,000	80,000	NUM
ftr-404	716	11	;	;	PUNCT
ftr-404	716	12	and	and	CCONJ
ftr-404	716	13	he	he	PRON
ftr-404	716	14	will	will	AUX
ftr-404	716	15	again	again	ADV
ftr-404	716	16	have	have	VERB
ftr-404	716	17	to	to	PART
ftr-404	716	18	pay	pay	VERB
ftr-404	716	19	$	$	SYM
ftr-404	716	20	32,000	32,000	NUM
ftr-404	716	21	in	in	ADP
ftr-404	716	22	tax	tax	NOUN
ftr-404	716	23	.	.	PUNCT
ftr-404	717	1	however	however	ADV
ftr-404	717	2	,	,	PUNCT
ftr-404	717	3	he	he	PRON
ftr-404	717	4	will	will	AUX
ftr-404	717	5	only	only	ADV
ftr-404	717	6	be	be	AUX
ftr-404	717	7	able	able	ADJ
ftr-404	717	8	to	to	PART
ftr-404	717	9	retain	retain	VERB
ftr-404	717	10	$	$	SYM
ftr-404	717	11	36,000	36,000	NUM
ftr-404	717	12	after	after	ADP
ftr-404	717	13	all	all	DET
ftr-404	717	14	his	his	PRON
ftr-404	717	15	expenditures	expenditure	NOUN
ftr-404	717	16	for	for	ADP
ftr-404	717	17	the	the	DET
ftr-404	717	18	loan	loan	NOUN
ftr-404	717	19	repayment	repayment	NOUN
ftr-404	717	20	,	,	PUNCT
ftr-404	717	21	the	the	DET
ftr-404	717	22	nondeductible	nondeductible	ADJ
ftr-404	717	23	interest	interest	NOUN
ftr-404	717	24	,	,	PUNCT
ftr-404	717	25	and	and	CCONJ
ftr-404	717	26	the	the	DET
ftr-404	717	27	tax	tax	NOUN
ftr-404	717	28	liability	liability	NOUN
ftr-404	717	29	,	,	PUNCT
ftr-404	717	30	(	(	PUNCT
ftr-404	717	31	compared	compare	VERB
ftr-404	717	32	to	to	ADP
ftr-404	717	33	$	$	SYM
ftr-404	717	34	48,000	48,000	NUM
ftr-404	717	35	after	after	ADP
ftr-404	717	36	-	-	PUNCT
ftr-404	717	37	tax	tax	NOUN
ftr-404	717	38	for97	for97	NOUN
ftr-404	717	39	the	the	DET
ftr-404	717	40	equity	equity	NOUN
ftr-404	717	41	-	-	PUNCT
ftr-404	717	42	financed	finance	VERB
ftr-404	717	43	investment	investment	NOUN
ftr-404	717	44	in	in	ADP
ftr-404	717	45	example	example	NOUN
ftr-404	717	46	7a	7a	NUM
ftr-404	717	47	)	)	PUNCT
ftr-404	717	48	,	,	PUNCT
ftr-404	717	49	thus	thus	ADV
ftr-404	717	50	potentially	potentially	ADV
ftr-404	717	51	forming	form	VERB
ftr-404	717	52	$	$	SYM
ftr-404	717	53	12,000	12,000	NUM
ftr-404	717	54	less	less	ADJ
ftr-404	717	55	tax	tax	NOUN
ftr-404	717	56	capital	capital	NOUN
ftr-404	717	57	for	for	ADP
ftr-404	717	58	future	future	ADJ
ftr-404	717	59	reinvestment	reinvestment	NOUN
ftr-404	717	60	.	.	PUNCT
ftr-404	718	1	in	in	ADP
ftr-404	718	2	terms	term	NOUN
ftr-404	718	3	of	of	ADP
ftr-404	718	4	after	after	ADP
ftr-404	718	5	-	-	PUNCT
ftr-404	718	6	tax	tax	NOUN
ftr-404	718	7	capital	capital	NOUN
ftr-404	718	8	formation	formation	NOUN
ftr-404	718	9	,	,	PUNCT
ftr-404	718	10	the	the	DET
ftr-404	718	11	atcf	atcf	NOUN
ftr-404	718	12	in	in	ADP
ftr-404	718	13	example	example	NOUN
ftr-404	718	14	7c	7c	X
ftr-404	718	15	(	(	PUNCT
ftr-404	718	16	$	$	SYM
ftr-404	718	17	36,000	36,000	NUM
ftr-404	718	18	)	)	PUNCT
ftr-404	718	19	is	be	AUX
ftr-404	718	20	now	now	ADV
ftr-404	718	21	only	only	ADV
ftr-404	718	22	113	113	NUM
ftr-404	718	23	%	%	NOUN
ftr-404	718	24	of	of	ADP
ftr-404	718	25	the	the	DET
ftr-404	718	26	amount	amount	NOUN
ftr-404	718	27	of	of	ADP
ftr-404	718	28	tax	tax	NOUN
ftr-404	718	29	paid	pay	VERB
ftr-404	718	30	(	(	PUNCT
ftr-404	718	31	$	$	SYM
ftr-404	718	32	32,000	32,000	NUM
ftr-404	718	33	)	)	PUNCT
ftr-404	718	34	.	.	PUNCT
ftr-404	719	1	this	this	PRON
ftr-404	719	2	is	be	AUX
ftr-404	719	3	less	less	ADJ
ftr-404	719	4	than	than	ADP
ftr-404	719	5	the	the	DET
ftr-404	719	6	ratio	ratio	NOUN
ftr-404	719	7	for	for	ADP
ftr-404	719	8	both	both	CCONJ
ftr-404	719	9	the	the	DET
ftr-404	719	10	equity	equity	NOUN
ftr-404	719	11	and	and	CCONJ
ftr-404	719	12	the	the	DET
ftr-404	719	13	unfettered	unfettered	ADJ
ftr-404	719	14	debt	debt	NOUN
ftr-404	719	15	-	-	PUNCT
ftr-404	719	16	financed	finance	VERB
ftr-404	719	17	investments	investment	NOUN
ftr-404	719	18	.	.	PUNCT
ftr-404	720	1	essentially	essentially	ADV
ftr-404	720	2	,	,	PUNCT
ftr-404	720	3	denying	deny	VERB
ftr-404	720	4	interest	interest	NOUN
ftr-404	720	5	deductions	deduction	NOUN
ftr-404	720	6	for	for	ADP
ftr-404	720	7	debt	debt	NOUN
ftr-404	720	8	-	-	PUNCT
ftr-404	720	9	finance	finance	NOUN
ftr-404	720	10	of	of	ADP
ftr-404	720	11	capital	capital	NOUN
ftr-404	720	12	expensed	expense	VERB
ftr-404	720	13	equipment	equipment	NOUN
ftr-404	720	14	purchases	purchase	NOUN
ftr-404	720	15	serves	serve	VERB
ftr-404	720	16	no	no	DET
ftr-404	720	17	purpose	purpose	NOUN
ftr-404	720	18	other	other	ADJ
ftr-404	720	19	than	than	SCONJ
ftr-404	720	20	to	to	PART
ftr-404	720	21	further	far	ADV
ftr-404	720	22	reduce	reduce	VERB
ftr-404	720	23	the	the	PRON
ftr-404	720	24	after	after	ADP
ftr-404	720	25	tax	tax	NOUN
ftr-404	720	26	benefit	benefit	NOUN
ftr-404	720	27	of	of	ADP
ftr-404	720	28	the	the	DET
ftr-404	720	29	investment	investment	NOUN
ftr-404	720	30	to	to	ADP
ftr-404	720	31	taxpayers	taxpayer	NOUN
ftr-404	720	32	,	,	PUNCT
ftr-404	720	33	thus	thus	ADV
ftr-404	720	34	reducing	reduce	VERB
ftr-404	720	35	the	the	DET
ftr-404	720	36	likelihood	likelihood	NOUN
ftr-404	720	37	that	that	SCONJ
ftr-404	720	38	such	such	ADJ
ftr-404	720	39	debt	debt	NOUN
ftr-404	720	40	-	-	PUNCT
ftr-404	720	41	financed	finance	VERB
ftr-404	720	42	investments	investment	NOUN
ftr-404	720	43	would	would	AUX
ftr-404	720	44	occur	occur	VERB
ftr-404	720	45	at	at	ADV
ftr-404	720	46	all	all	ADV
ftr-404	720	47	.	.	PUNCT
ftr-404	721	1	since	since	SCONJ
ftr-404	721	2	it	it	PRON
ftr-404	721	3	also	also	ADV
ftr-404	721	4	produces	produce	VERB
ftr-404	721	5	no	no	DET
ftr-404	721	6	increase	increase	NOUN
ftr-404	721	7	in	in	ADP
ftr-404	721	8	revenue	revenue	NOUN
ftr-404	721	9	,	,	PUNCT
ftr-404	721	10	denial	denial	NOUN
ftr-404	721	11	of	of	ADP
ftr-404	721	12	interest	interest	NOUN
ftr-404	721	13	deductions	deduction	NOUN
ftr-404	721	14	based	base	VERB
ftr-404	721	15	on	on	ADP
ftr-404	721	16	a	a	DET
ftr-404	721	17	theory	theory	NOUN
ftr-404	721	18	of	of	ADP
ftr-404	721	19	nonexistent	nonexistent	ADJ
ftr-404	721	20	tax	tax	NOUN
ftr-404	721	21	arbitrage	arbitrage	NOUN
ftr-404	721	22	should	should	AUX
ftr-404	721	23	be	be	AUX
ftr-404	721	24	a	a	DET
ftr-404	721	25	contra	contra	PROPN
ftr-404	721	26	-	-	ADJ
ftr-404	721	27	indicated	indicate	VERB
ftr-404	721	28	addition	addition	NOUN
ftr-404	721	29	to	to	ADP
ftr-404	721	30	any	any	DET
ftr-404	721	31	potential	potential	ADJ
ftr-404	721	32	future	future	ADJ
ftr-404	721	33	cee	cee	NOUN
ftr-404	721	34	legislation	legislation	NOUN
ftr-404	721	35	.	.	PUNCT
ftr-404	722	1	finally	finally	ADV
ftr-404	722	2	,	,	PUNCT
ftr-404	722	3	on	on	ADP
ftr-404	722	4	the	the	DET
ftr-404	722	5	systemic	systemic	ADJ
ftr-404	722	6	level	level	NOUN
ftr-404	722	7	,	,	PUNCT
ftr-404	722	8	in	in	ADP
ftr-404	722	9	many	many	ADJ
ftr-404	722	10	cases	case	NOUN
ftr-404	722	11	,	,	PUNCT
ftr-404	722	12	the	the	DET
ftr-404	722	13	lender	lender	NOUN
ftr-404	722	14	in	in	ADP
ftr-404	722	15	the	the	DET
ftr-404	722	16	transaction	transaction	NOUN
ftr-404	722	17	above	above	ADV
ftr-404	722	18	will	will	AUX
ftr-404	722	19	have	have	AUX
ftr-404	722	20	paid	pay	VERB
ftr-404	722	21	a	a	DET
ftr-404	722	22	sufficient	sufficient	ADJ
ftr-404	722	23	amount	amount	NOUN
ftr-404	722	24	of	of	ADP
ftr-404	722	25	tax	tax	NOUN
ftr-404	722	26	on	on	ADP
ftr-404	722	27	the	the	DET
ftr-404	722	28	interest	interest	NOUN
ftr-404	722	29	income	income	NOUN
ftr-404	722	30	it	it	PRON
ftr-404	722	31	earned	earn	VERB
ftr-404	722	32	from	from	ADP
ftr-404	722	33	financing	finance	VERB
ftr-404	722	34	this	this	DET
ftr-404	722	35	taxpayer	taxpayer	NOUN
ftr-404	722	36	’s	’s	PART
ftr-404	722	37	equipment	equipment	NOUN
ftr-404	722	38	acquisition	acquisition	NOUN
ftr-404	722	39	,	,	PUNCT
ftr-404	722	40	to	to	PART
ftr-404	722	41	justify	justify	VERB
ftr-404	722	42	continuing	continue	VERB
ftr-404	722	43	the	the	DET
ftr-404	722	44	status	status	NOUN
ftr-404	722	45	quo	quo	NOUN
ftr-404	722	46	with	with	ADP
ftr-404	722	47	respect	respect	NOUN
ftr-404	722	48	to	to	ADP
ftr-404	722	49	debt	debt	NOUN
ftr-404	722	50	financed	finance	VERB
ftr-404	722	51	equipment	equipment	NOUN
ftr-404	722	52	acquisitions.98	acquisitions.98	VERB
ftr-404	722	53	overall	overall	ADJ
ftr-404	722	54	,	,	PUNCT
ftr-404	722	55	my	my	PRON
ftr-404	722	56	tentative	tentative	ADJ
ftr-404	722	57	conclusion	conclusion	NOUN
ftr-404	722	58	is	be	AUX
ftr-404	722	59	that	that	SCONJ
ftr-404	722	60	there	there	PRON
ftr-404	722	61	is	be	VERB
ftr-404	722	62	no	no	DET
ftr-404	722	63	immediate	immediate	ADJ
ftr-404	722	64	pressing	press	VERB
ftr-404	722	65	need	need	NOUN
ftr-404	722	66	to	to	PART
ftr-404	722	67	counter	counter	VERB
ftr-404	722	68	the	the	DET
ftr-404	722	69	potential	potential	ADJ
ftr-404	722	70	minor	minor	ADJ
ftr-404	722	71	negative	negative	ADJ
ftr-404	722	72	effects	effect	NOUN
ftr-404	722	73	of	of	ADP
ftr-404	722	74	debt	debt	NOUN
ftr-404	722	75	financing	financing	NOUN
ftr-404	722	76	at	at	ADP
ftr-404	722	77	this	this	DET
ftr-404	722	78	stage	stage	NOUN
ftr-404	722	79	of	of	ADP
ftr-404	722	80	the	the	DET
ftr-404	722	81	development	development	NOUN
ftr-404	722	82	of	of	ADP
ftr-404	722	83	cee	cee	PROPN
ftr-404	722	84	theory	theory	NOUN
ftr-404	722	85	,	,	PUNCT
ftr-404	722	86	at	at	ADP
ftr-404	722	87	least	least	ADJ
ftr-404	722	88	not	not	PART
ftr-404	722	89	with	with	ADP
ftr-404	722	90	the	the	DET
ftr-404	722	91	complete	complete	ADJ
ftr-404	722	92	denial	denial	NOUN
ftr-404	722	93	of	of	ADP
ftr-404	722	94	interest	interest	NOUN
ftr-404	722	95	deductions	deduction	NOUN
ftr-404	722	96	for	for	ADP
ftr-404	722	97	debt	debt	NOUN
ftr-404	722	98	-	-	PUNCT
ftr-404	722	99	financed	finance	VERB
ftr-404	722	100	equipment	equipment	NOUN
ftr-404	722	101	investment	investment	NOUN
ftr-404	722	102	.	.	PUNCT
ftr-404	723	1	before	before	SCONJ
ftr-404	723	2	any	any	DET
ftr-404	723	3	legislation	legislation	NOUN
ftr-404	723	4	is	be	AUX
ftr-404	723	5	introduced	introduce	VERB
ftr-404	723	6	,	,	PUNCT
ftr-404	723	7	more	more	ADJ
ftr-404	723	8	analysis	analysis	NOUN
ftr-404	723	9	of	of	ADP
ftr-404	723	10	this	this	DET
ftr-404	723	11	question	question	NOUN
ftr-404	723	12	should	should	AUX
ftr-404	723	13	be	be	AUX
ftr-404	723	14	done	do	VERB
ftr-404	723	15	.	.	PUNCT
ftr-404	724	1	2006	2006	NUM
ftr-404	724	2	]	]	PUNCT
ftr-404	724	3	capital	capital	NOUN
ftr-404	724	4	equipment	equipment	NOUN
ftr-404	724	5	expensing	expense	VERB
ftr-404	724	6	249	249	NUM
ftr-404	724	7	99	99	NUM
ftr-404	724	8	.	.	PUNCT
ftr-404	725	1	i	i	PRON
ftr-404	725	2	have	have	AUX
ftr-404	725	3	intentionally	intentionally	ADV
ftr-404	725	4	declined	decline	VERB
ftr-404	725	5	to	to	PART
ftr-404	725	6	address	address	VERB
ftr-404	725	7	the	the	DET
ftr-404	725	8	application	application	NOUN
ftr-404	725	9	of	of	ADP
ftr-404	725	10	capital	capital	NOUN
ftr-404	725	11	equipment	equipment	NOUN
ftr-404	725	12	expensing	expense	VERB
ftr-404	725	13	to	to	ADP
ftr-404	725	14	the	the	DET
ftr-404	725	15	equipment	equipment	NOUN
ftr-404	725	16	leasing	leasing	NOUN
ftr-404	725	17	industry	industry	NOUN
ftr-404	725	18	,	,	PUNCT
ftr-404	725	19	although	although	SCONJ
ftr-404	725	20	it	it	PRON
ftr-404	725	21	is	be	AUX
ftr-404	725	22	a	a	DET
ftr-404	725	23	major	major	ADJ
ftr-404	725	24	source	source	NOUN
ftr-404	725	25	of	of	ADP
ftr-404	725	26	capital	capital	NOUN
ftr-404	725	27	formation	formation	NOUN
ftr-404	725	28	and	and	CCONJ
ftr-404	725	29	financing	financing	NOUN
ftr-404	725	30	for	for	ADP
ftr-404	725	31	equipment	equipment	NOUN
ftr-404	725	32	acquisitions	acquisition	NOUN
ftr-404	725	33	in	in	ADP
ftr-404	725	34	the	the	DET
ftr-404	725	35	u.s	u.s	PROPN
ftr-404	725	36	.	.	PROPN
ftr-404	725	37	,	,	PUNCT
ftr-404	725	38	as	as	ADV
ftr-404	725	39	well	well	ADV
ftr-404	725	40	as	as	ADP
ftr-404	725	41	a	a	DET
ftr-404	725	42	source	source	NOUN
ftr-404	725	43	of	of	ADP
ftr-404	725	44	job	job	NOUN
ftr-404	725	45	creation	creation	NOUN
ftr-404	725	46	.	.	PUNCT
ftr-404	726	1	see	see	VERB
ftr-404	726	2	discussion	discussion	NOUN
ftr-404	726	3	supra	supra	PROPN
ftr-404	726	4	note	note	PROPN
ftr-404	726	5	88	88	NUM
ftr-404	726	6	(	(	PUNCT
ftr-404	726	7	discussing	discuss	VERB
ftr-404	726	8	the	the	DET
ftr-404	726	9	effect	effect	NOUN
ftr-404	726	10	of	of	ADP
ftr-404	726	11	§	§	PROPN
ftr-404	726	12	179	179	NUM
ftr-404	726	13	limits	limit	NOUN
ftr-404	726	14	on	on	ADP
ftr-404	726	15	economic	economic	ADJ
ftr-404	726	16	growth	growth	NOUN
ftr-404	726	17	in	in	ADP
ftr-404	726	18	particular	particular	ADJ
ftr-404	726	19	sectors	sector	NOUN
ftr-404	726	20	)	)	PUNCT
ftr-404	726	21	.	.	PUNCT
ftr-404	727	1	see	see	VERB
ftr-404	727	2	also	also	ADV
ftr-404	727	3	discussion	discussion	NOUN
ftr-404	727	4	infra	infra	NOUN
ftr-404	727	5	note	note	VERB
ftr-404	727	6	116	116	NUM
ftr-404	727	7	(	(	PUNCT
ftr-404	727	8	discussing	discuss	VERB
ftr-404	727	9	effect	effect	NOUN
ftr-404	727	10	of	of	ADP
ftr-404	727	11	equipment	equipment	NOUN
ftr-404	727	12	investment	investment	NOUN
ftr-404	727	13	on	on	ADP
ftr-404	727	14	job	job	NOUN
ftr-404	727	15	creation	creation	NOUN
ftr-404	727	16	)	)	PUNCT
ftr-404	727	17	.	.	PUNCT
ftr-404	728	1	i	i	PRON
ftr-404	728	2	intend	intend	VERB
ftr-404	728	3	to	to	PART
ftr-404	728	4	address	address	VERB
ftr-404	728	5	this	this	DET
ftr-404	728	6	particular	particular	ADJ
ftr-404	728	7	subject	subject	NOUN
ftr-404	728	8	further	far	ADV
ftr-404	728	9	in	in	ADP
ftr-404	728	10	a	a	DET
ftr-404	728	11	subsequent	subsequent	ADJ
ftr-404	728	12	article	article	NOUN
ftr-404	728	13	.	.	PUNCT
ftr-404	729	1	100	100	NUM
ftr-404	729	2	.	.	PUNCT
ftr-404	730	1	this	this	PRON
ftr-404	730	2	was	be	AUX
ftr-404	730	3	below	below	ADP
ftr-404	730	4	the	the	DET
ftr-404	730	5	$	$	SYM
ftr-404	730	6	120,000	120,000	NUM
ftr-404	730	7	tax	tax	NOUN
ftr-404	730	8	capital	capital	NOUN
ftr-404	730	9	creation	creation	NOUN
ftr-404	730	10	threshold	threshold	NOUN
ftr-404	730	11	.	.	PUNCT
ftr-404	731	1	101	101	NUM
ftr-404	731	2	.	.	PUNCT
ftr-404	732	1	these	these	DET
ftr-404	732	2	amounts	amount	NOUN
ftr-404	732	3	represent	represent	VERB
ftr-404	732	4	after	after	ADP
ftr-404	732	5	-	-	PUNCT
ftr-404	732	6	tax	tax	NOUN
ftr-404	732	7	funds	fund	NOUN
ftr-404	732	8	(	(	PUNCT
ftr-404	732	9	viz	viz	ADJ
ftr-404	732	10	,	,	PUNCT
ftr-404	732	11	tax	tax	NOUN
ftr-404	732	12	capital	capital	NOUN
ftr-404	732	13	)	)	PUNCT
ftr-404	732	14	that	that	PRON
ftr-404	732	15	may	may	AUX
ftr-404	732	16	be	be	AUX
ftr-404	732	17	immediately	immediately	ADV
ftr-404	732	18	reinvested	reinveste	VERB
ftr-404	732	19	in	in	ADP
ftr-404	732	20	subsequent	subsequent	ADJ
ftr-404	732	21	equipment	equipment	NOUN
ftr-404	732	22	purchases	purchase	NOUN
ftr-404	732	23	,	,	PUNCT
ftr-404	732	24	saved	save	VERB
ftr-404	732	25	in	in	ADP
ftr-404	732	26	other	other	ADJ
ftr-404	732	27	forms	form	NOUN
ftr-404	732	28	of	of	ADP
ftr-404	732	29	investment	investment	NOUN
ftr-404	732	30	,	,	PUNCT
ftr-404	732	31	or	or	CCONJ
ftr-404	732	32	consumed	consume	VERB
ftr-404	732	33	at	at	ADP
ftr-404	732	34	the	the	DET
ftr-404	732	35	taxpayer	taxpayer	NOUN
ftr-404	732	36	’s	’s	PART
ftr-404	732	37	choice	choice	NOUN
ftr-404	732	38	.	.	PUNCT
ftr-404	733	1	this	this	DET
ftr-404	733	2	comparative	comparative	ADJ
ftr-404	733	3	analysis	analysis	NOUN
ftr-404	733	4	is	be	AUX
ftr-404	733	5	designed	design	VERB
ftr-404	733	6	to	to	PART
ftr-404	733	7	illustrate	illustrate	VERB
ftr-404	733	8	to	to	ADP
ftr-404	733	9	what	what	DET
ftr-404	733	10	extent	extent	NOUN
ftr-404	733	11	various	various	ADJ
ftr-404	733	12	cost	cost	NOUN
ftr-404	733	13	recovery	recovery	NOUN
ftr-404	733	14	methods	method	NOUN
ftr-404	733	15	create	create	VERB
ftr-404	733	16	new	new	ADJ
ftr-404	733	17	tax	tax	NOUN
ftr-404	733	18	capital	capital	NOUN
ftr-404	733	19	(	(	PUNCT
ftr-404	733	20	after	after	SCONJ
ftr-404	733	21	tax	tax	NOUN
ftr-404	733	22	has	have	AUX
ftr-404	733	23	been	be	AUX
ftr-404	733	24	imposed	impose	VERB
ftr-404	733	25	)	)	PUNCT
ftr-404	733	26	,	,	PUNCT
ftr-404	733	27	which	which	PRON
ftr-404	733	28	may	may	AUX
ftr-404	733	29	potentially	potentially	ADV
ftr-404	733	30	be	be	AUX
ftr-404	733	31	used	use	VERB
ftr-404	733	32	for	for	ADP
ftr-404	733	33	reinvestment	reinvestment	NOUN
ftr-404	733	34	.	.	PUNCT
ftr-404	734	1	vii	vii	PROPN
ftr-404	734	2	.	.	PROPN
ftr-404	734	3	normative	normative	ADJ
ftr-404	734	4	capital	capital	NOUN
ftr-404	734	5	equipment	equipment	NOUN
ftr-404	734	6	expensing	expense	VERB
ftr-404	734	7	as	as	ADP
ftr-404	734	8	an	an	DET
ftr-404	734	9	agent	agent	NOUN
ftr-404	734	10	of	of	ADP
ftr-404	734	11	capital	capital	NOUN
ftr-404	734	12	creation	creation	NOUN
ftr-404	734	13	,	,	PUNCT
ftr-404	734	14	revenue	revenue	NOUN
ftr-404	734	15	generation	generation	NOUN
ftr-404	734	16	and	and	CCONJ
ftr-404	734	17	capital	capital	NOUN
ftr-404	734	18	formation	formation	NOUN
ftr-404	734	19	in	in	ADP
ftr-404	734	20	a	a	DET
ftr-404	734	21	transition	transition	NOUN
ftr-404	734	22	realization	realization	NOUN
ftr-404	734	23	-	-	PUNCT
ftr-404	734	24	based	base	VERB
ftr-404	734	25	income	income	NOUN
ftr-404	734	26	tax	tax	NOUN
ftr-404	734	27	if	if	SCONJ
ftr-404	734	28	normative	normative	ADJ
ftr-404	734	29	cee	cee	PROPN
ftr-404	734	30	were	be	AUX
ftr-404	734	31	introduced	introduce	VERB
ftr-404	734	32	into	into	ADP
ftr-404	734	33	the	the	DET
ftr-404	734	34	u.s	u.s	PROPN
ftr-404	734	35	.	.	PROPN
ftr-404	734	36	income	income	PROPN
ftr-404	734	37	tax	tax	NOUN
ftr-404	734	38	base	base	NOUN
ftr-404	734	39	today	today	NOUN
ftr-404	734	40	,	,	PUNCT
ftr-404	734	41	how	how	SCONJ
ftr-404	734	42	would	would	AUX
ftr-404	734	43	it	it	PRON
ftr-404	734	44	compare	compare	VERB
ftr-404	734	45	to	to	ADP
ftr-404	734	46	existing	exist	VERB
ftr-404	734	47	cost	cost	NOUN
ftr-404	734	48	recovery	recovery	NOUN
ftr-404	734	49	methods	method	NOUN
ftr-404	734	50	with	with	ADP
ftr-404	734	51	respect	respect	NOUN
ftr-404	734	52	to	to	ADP
ftr-404	734	53	the	the	DET
ftr-404	734	54	amount	amount	NOUN
ftr-404	734	55	of	of	ADP
ftr-404	734	56	revenue	revenue	NOUN
ftr-404	734	57	loss	loss	NOUN
ftr-404	734	58	it	it	PRON
ftr-404	734	59	would	would	AUX
ftr-404	734	60	potentially	potentially	ADV
ftr-404	734	61	create	create	VERB
ftr-404	734	62	,	,	PUNCT
ftr-404	734	63	as	as	ADV
ftr-404	734	64	well	well	ADV
ftr-404	734	65	as	as	ADP
ftr-404	734	66	the	the	DET
ftr-404	734	67	amount	amount	NOUN
ftr-404	734	68	of	of	ADP
ftr-404	734	69	after	after	ADP
ftr-404	734	70	-	-	PUNCT
ftr-404	734	71	tax	tax	NOUN
ftr-404	734	72	capital	capital	NOUN
ftr-404	734	73	formation	formation	NOUN
ftr-404	734	74	it	it	PRON
ftr-404	734	75	would	would	AUX
ftr-404	734	76	also	also	ADV
ftr-404	734	77	potentially	potentially	ADV
ftr-404	734	78	create	create	VERB
ftr-404	734	79	to	to	PART
ftr-404	734	80	help	help	VERB
ftr-404	734	81	compensate	compensate	VERB
ftr-404	734	82	for	for	ADP
ftr-404	734	83	such	such	DET
ftr-404	734	84	a	a	DET
ftr-404	734	85	revenue	revenue	NOUN
ftr-404	734	86	loss	loss	NOUN
ftr-404	734	87	?	?	PUNCT
ftr-404	735	1	this	this	DET
ftr-404	735	2	section	section	NOUN
ftr-404	735	3	of	of	ADP
ftr-404	735	4	the	the	DET
ftr-404	735	5	article	article	NOUN
ftr-404	735	6	conducts	conduct	VERB
ftr-404	735	7	a	a	DET
ftr-404	735	8	preliminary99	preliminary99	NOUN
ftr-404	735	9	analysis	analysis	NOUN
ftr-404	735	10	of	of	ADP
ftr-404	735	11	these	these	DET
ftr-404	735	12	questions	question	NOUN
ftr-404	735	13	on	on	ADP
ftr-404	735	14	the	the	DET
ftr-404	735	15	tax	tax	NOUN
ftr-404	735	16	base	base	NOUN
ftr-404	735	17	level	level	NOUN
ftr-404	735	18	.	.	PUNCT
ftr-404	736	1	a.	a.	NOUN
ftr-404	736	2	unlimited	unlimited	ADJ
ftr-404	736	3	capital	capital	NOUN
ftr-404	736	4	equipment	equipment	NOUN
ftr-404	736	5	expensing	expense	VERB
ftr-404	736	6	this	this	DET
ftr-404	736	7	section	section	NOUN
ftr-404	736	8	provides	provide	VERB
ftr-404	736	9	a	a	DET
ftr-404	736	10	model	model	NOUN
ftr-404	736	11	to	to	PART
ftr-404	736	12	define	define	VERB
ftr-404	736	13	the	the	DET
ftr-404	736	14	quantitative	quantitative	ADJ
ftr-404	736	15	factors	factor	NOUN
ftr-404	736	16	which	which	PRON
ftr-404	736	17	will	will	AUX
ftr-404	736	18	help	help	VERB
ftr-404	736	19	answer	answer	VERB
ftr-404	736	20	the	the	DET
ftr-404	736	21	question	question	NOUN
ftr-404	736	22	raised	raise	VERB
ftr-404	736	23	by	by	ADP
ftr-404	736	24	the	the	DET
ftr-404	736	25	examples	example	NOUN
ftr-404	736	26	in	in	ADP
ftr-404	736	27	the	the	DET
ftr-404	736	28	introduction	introduction	NOUN
ftr-404	736	29	to	to	ADP
ftr-404	736	30	this	this	DET
ftr-404	736	31	article	article	NOUN
ftr-404	736	32	.	.	PUNCT
ftr-404	737	1	in	in	ADP
ftr-404	737	2	example	example	NOUN
ftr-404	737	3	1	1	NUM
ftr-404	737	4	,	,	PUNCT
ftr-404	737	5	the	the	DET
ftr-404	737	6	taxpayer	taxpayer	NOUN
ftr-404	737	7	had	have	VERB
ftr-404	737	8	$	$	SYM
ftr-404	737	9	200,000	200,000	NUM
ftr-404	737	10	of	of	ADP
ftr-404	737	11	earnings	earning	NOUN
ftr-404	737	12	and	and	CCONJ
ftr-404	737	13	invested	invest	VERB
ftr-404	737	14	$	$	SYM
ftr-404	737	15	100,000	100,000	NUM
ftr-404	737	16	in	in	ADP
ftr-404	737	17	equipment	equipment	NOUN
ftr-404	737	18	.	.	PUNCT
ftr-404	738	1	as	as	ADP
ftr-404	738	2	a	a	DET
ftr-404	738	3	result	result	NOUN
ftr-404	738	4	,	,	PUNCT
ftr-404	738	5	he	he	PRON
ftr-404	738	6	paid	pay	VERB
ftr-404	738	7	$	$	SYM
ftr-404	738	8	80,000	80,000	NUM
ftr-404	738	9	in	in	ADP
ftr-404	738	10	tax	tax	NOUN
ftr-404	738	11	and	and	CCONJ
ftr-404	738	12	formed	form	VERB
ftr-404	738	13	only100	only100	PROPN
ftr-404	738	14	$	$	SYM
ftr-404	738	15	20,000	20,000	NUM
ftr-404	738	16	of	of	ADP
ftr-404	738	17	after	after	ADP
ftr-404	738	18	-	-	PUNCT
ftr-404	738	19	tax	tax	NOUN
ftr-404	738	20	tax	tax	NOUN
ftr-404	738	21	capital	capital	NOUN
ftr-404	738	22	.	.	PUNCT
ftr-404	739	1	in	in	ADP
ftr-404	739	2	order	order	NOUN
ftr-404	739	3	to	to	PART
ftr-404	739	4	compare	compare	VERB
ftr-404	739	5	and	and	CCONJ
ftr-404	739	6	analyze	analyze	VERB
ftr-404	739	7	the	the	DET
ftr-404	739	8	effect	effect	NOUN
ftr-404	739	9	of	of	ADP
ftr-404	739	10	the	the	DET
ftr-404	739	11	three	three	NUM
ftr-404	739	12	prevailing	prevail	VERB
ftr-404	739	13	cost	cost	NOUN
ftr-404	739	14	recovery	recovery	NOUN
ftr-404	739	15	methods	method	NOUN
ftr-404	739	16	in	in	ADP
ftr-404	739	17	use	use	NOUN
ftr-404	739	18	today	today	NOUN
ftr-404	739	19	and	and	CCONJ
ftr-404	739	20	the	the	DET
ftr-404	739	21	most	most	ADV
ftr-404	739	22	likely	likely	ADJ
ftr-404	739	23	“	"	PUNCT
ftr-404	739	24	cost	cost	NOUN
ftr-404	739	25	recovery	recovery	NOUN
ftr-404	739	26	method	method	NOUN
ftr-404	739	27	”	"	PUNCT
ftr-404	739	28	of	of	ADP
ftr-404	739	29	the	the	DET
ftr-404	739	30	future	future	NOUN
ftr-404	739	31	(	(	PUNCT
ftr-404	739	32	full	full	ADJ
ftr-404	739	33	expensing	expensing	NOUN
ftr-404	739	34	)	)	PUNCT
ftr-404	739	35	,	,	PUNCT
ftr-404	739	36	i	i	PRON
ftr-404	739	37	have	have	AUX
ftr-404	739	38	constructed	construct	VERB
ftr-404	739	39	table	table	NOUN
ftr-404	739	40	3	3	NUM
ftr-404	739	41	.	.	PUNCT
ftr-404	739	42	table	table	NOUN
ftr-404	739	43	3	3	NUM
ftr-404	739	44	compares	compare	VERB
ftr-404	739	45	the	the	DET
ftr-404	739	46	effects	effect	NOUN
ftr-404	739	47	of	of	ADP
ftr-404	739	48	a	a	DET
ftr-404	739	49	taxpayer	taxpayer	NOUN
ftr-404	739	50	with	with	ADP
ftr-404	739	51	$	$	SYM
ftr-404	739	52	200,000	200,000	NUM
ftr-404	739	53	of	of	ADP
ftr-404	739	54	earnings	earning	NOUN
ftr-404	739	55	investing	invest	VERB
ftr-404	739	56	$	$	SYM
ftr-404	739	57	100,000	100,000	NUM
ftr-404	739	58	in	in	ADP
ftr-404	739	59	equipment	equipment	NOUN
ftr-404	739	60	under	under	ADP
ftr-404	739	61	macrs	macr	NOUN
ftr-404	739	62	,	,	PUNCT
ftr-404	739	63	50	50	NUM
ftr-404	739	64	%	%	NOUN
ftr-404	739	65	bonus	bonus	NOUN
ftr-404	739	66	depreciation	depreciation	NOUN
ftr-404	739	67	,	,	PUNCT
ftr-404	739	68	capital	capital	NOUN
ftr-404	739	69	equipment	equipment	NOUN
ftr-404	739	70	expensing	expensing	NOUN
ftr-404	739	71	,	,	PUNCT
ftr-404	739	72	and	and	CCONJ
ftr-404	739	73	full	full	ADJ
ftr-404	739	74	or	or	CCONJ
ftr-404	739	75	100	100	NUM
ftr-404	739	76	%	%	NOUN
ftr-404	739	77	expensing	expensing	NOUN
ftr-404	739	78	.	.	PUNCT
ftr-404	740	1	with	with	ADP
ftr-404	740	2	respect	respect	NOUN
ftr-404	740	3	to	to	ADP
ftr-404	740	4	each	each	DET
ftr-404	740	5	cost	cost	NOUN
ftr-404	740	6	recovery	recovery	NOUN
ftr-404	740	7	method	method	NOUN
ftr-404	740	8	,	,	PUNCT
ftr-404	740	9	from	from	ADP
ftr-404	740	10	left	leave	VERB
ftr-404	740	11	to	to	ADP
ftr-404	740	12	right	right	NOUN
ftr-404	740	13	,	,	PUNCT
ftr-404	740	14	the	the	DET
ftr-404	740	15	columns	column	NOUN
ftr-404	740	16	display	display	VERB
ftr-404	740	17	the	the	DET
ftr-404	740	18	values	value	NOUN
ftr-404	740	19	for	for	ADP
ftr-404	740	20	earnings	earning	NOUN
ftr-404	740	21	,	,	PUNCT
ftr-404	740	22	investment	investment	NOUN
ftr-404	740	23	,	,	PUNCT
ftr-404	740	24	taxable	taxable	ADJ
ftr-404	740	25	income	income	NOUN
ftr-404	740	26	(	(	PUNCT
ftr-404	740	27	ti	ti	NOUN
ftr-404	740	28	)	)	PUNCT
ftr-404	740	29	,	,	PUNCT
ftr-404	740	30	tax	tax	NOUN
ftr-404	740	31	,	,	PUNCT
ftr-404	740	32	and	and	CCONJ
ftr-404	740	33	after	after	ADP
ftr-404	740	34	-	-	PUNCT
ftr-404	740	35	tax	tax	NOUN
ftr-404	740	36	capital	capital	NOUN
ftr-404	740	37	formation	formation	NOUN
ftr-404	740	38	(	(	PUNCT
ftr-404	740	39	atcf).101	atcf).101	NOUN
ftr-404	740	40	table	table	NOUN
ftr-404	740	41	3	3	NUM
ftr-404	740	42	:	:	PUNCT
ftr-404	740	43	comparative	comparative	ADJ
ftr-404	740	44	amounts	amount	NOUN
ftr-404	740	45	of	of	ADP
ftr-404	740	46	tax	tax	NOUN
ftr-404	740	47	characteristics	characteristic	NOUN
ftr-404	740	48	under	under	ADP
ftr-404	740	49	2004	2004	NUM
ftr-404	740	50	equipment	equipment	NOUN
ftr-404	740	51	cost	cost	NOUN
ftr-404	740	52	recovery	recovery	NOUN
ftr-404	740	53	methods	method	NOUN
ftr-404	740	54	and	and	CCONJ
ftr-404	740	55	full	full	ADJ
ftr-404	740	56	expensing	expensing	NOUN
ftr-404	740	57	:	:	PUNCT
ftr-404	740	58	investment	investment	NOUN
ftr-404	740	59	below	below	ADP
ftr-404	740	60	tax	tax	NOUN
ftr-404	740	61	capital	capital	NOUN
ftr-404	740	62	creation	creation	NOUN
ftr-404	740	63	threshold	threshold	NOUN
ftr-404	740	64	.	.	PUNCT
ftr-404	741	1	250	250	NUM
ftr-404	741	2	florida	florida	PROPN
ftr-404	741	3	tax	tax	NOUN
ftr-404	741	4	review	review	NOUN
ftr-404	741	5	[	[	X
ftr-404	741	6	vol.7:4	vol.7:4	NOUN
ftr-404	741	7	102	102	NUM
ftr-404	741	8	.	.	PUNCT
ftr-404	742	1	taxable	taxable	ADJ
ftr-404	742	2	income	income	NOUN
ftr-404	742	3	equals	equal	VERB
ftr-404	742	4	earnings	earning	NOUN
ftr-404	742	5	minus	minus	ADP
ftr-404	742	6	the	the	DET
ftr-404	742	7	entire	entire	ADJ
ftr-404	742	8	investment	investment	NOUN
ftr-404	742	9	.	.	PUNCT
ftr-404	743	1	103	103	NUM
ftr-404	743	2	.	.	PUNCT
ftr-404	744	1	the	the	DET
ftr-404	744	2	table	table	NOUN
ftr-404	744	3	also	also	ADV
ftr-404	744	4	reveals	reveal	VERB
ftr-404	744	5	the	the	DET
ftr-404	744	6	fact	fact	NOUN
ftr-404	744	7	that	that	SCONJ
ftr-404	744	8	the	the	DET
ftr-404	744	9	results	result	NOUN
ftr-404	744	10	of	of	ADP
ftr-404	744	11	50	50	NUM
ftr-404	744	12	%	%	NOUN
ftr-404	744	13	bonus	bonus	NOUN
ftr-404	744	14	depreciation	depreciation	NOUN
ftr-404	744	15	are	be	AUX
ftr-404	744	16	exactly	exactly	ADV
ftr-404	744	17	halfway	halfway	ADV
ftr-404	744	18	between	between	ADP
ftr-404	744	19	the	the	DET
ftr-404	744	20	extremes	extreme	NOUN
ftr-404	744	21	of	of	ADP
ftr-404	744	22	macrs	macrs	NOUN
ftr-404	744	23	and	and	CCONJ
ftr-404	744	24	full	full	ADJ
ftr-404	744	25	expensing	expensing	NOUN
ftr-404	744	26	.	.	PUNCT
ftr-404	745	1	recovery	recovery	NOUN
ftr-404	745	2	method	method	NOUN
ftr-404	745	3	earns	earn	VERB
ftr-404	745	4	invest	invest	VERB
ftr-404	745	5	t.i	t.i	PROPN
ftr-404	745	6	.	.	PROPN
ftr-404	745	7	tax	tax	PROPN
ftr-404	745	8	atcf	atcf	NOUN
ftr-404	745	9	macrs	macrs	NOUN
ftr-404	745	10	200	200	NUM
ftr-404	745	11	100	100	NUM
ftr-404	745	12	200	200	NUM
ftr-404	745	13	80	80	NUM
ftr-404	745	14	20	20	NUM
ftr-404	745	15	50	50	NUM
ftr-404	745	16	%	%	NOUN
ftr-404	745	17	bonus	bonus	NOUN
ftr-404	745	18	200	200	NUM
ftr-404	745	19	100	100	NUM
ftr-404	745	20	150	150	NUM
ftr-404	745	21	60	60	NUM
ftr-404	745	22	40	40	NUM
ftr-404	745	23	capital	capital	NOUN
ftr-404	745	24	expensing	expense	VERB
ftr-404	745	25	200	200	NUM
ftr-404	745	26	100	100	NUM
ftr-404	745	27	100	100	NUM
ftr-404	745	28	40	40	NUM
ftr-404	745	29	60	60	NUM
ftr-404	745	30	table	table	NOUN
ftr-404	745	31	3	3	NUM
ftr-404	745	32	illustrates	illustrate	VERB
ftr-404	745	33	the	the	DET
ftr-404	745	34	fact	fact	NOUN
ftr-404	745	35	that	that	SCONJ
ftr-404	745	36	when	when	SCONJ
ftr-404	745	37	macrs	macrs	NOUN
ftr-404	745	38	is	be	AUX
ftr-404	745	39	applied	apply	VERB
ftr-404	745	40	,	,	PUNCT
ftr-404	745	41	equipment	equipment	NOUN
ftr-404	745	42	investment	investment	NOUN
ftr-404	745	43	does	do	AUX
ftr-404	745	44	not	not	PART
ftr-404	745	45	reduce	reduce	VERB
ftr-404	745	46	the	the	DET
ftr-404	745	47	tax	tax	NOUN
ftr-404	745	48	base	base	NOUN
ftr-404	745	49	as	as	ADP
ftr-404	745	50	a	a	DET
ftr-404	745	51	result	result	NOUN
ftr-404	745	52	of	of	ADP
ftr-404	745	53	that	that	DET
ftr-404	745	54	investment	investment	NOUN
ftr-404	745	55	.	.	PUNCT
ftr-404	746	1	thus	thus	ADV
ftr-404	746	2	,	,	PUNCT
ftr-404	746	3	ti	ti	PROPN
ftr-404	746	4	equals	equal	VERB
ftr-404	746	5	earnings	earning	NOUN
ftr-404	746	6	,	,	PUNCT
ftr-404	746	7	and	and	CCONJ
ftr-404	746	8	the	the	DET
ftr-404	746	9	tax	tax	NOUN
ftr-404	746	10	/	/	SYM
ftr-404	746	11	atcf	atcf	NOUN
ftr-404	746	12	ratio	ratio	NOUN
ftr-404	746	13	is	be	AUX
ftr-404	746	14	4:1	4:1	NUM
ftr-404	746	15	.	.	PUNCT
ftr-404	747	1	on	on	ADP
ftr-404	747	2	the	the	DET
ftr-404	747	3	other	other	ADJ
ftr-404	747	4	end	end	NOUN
ftr-404	747	5	of	of	ADP
ftr-404	747	6	the	the	DET
ftr-404	747	7	spectrum	spectrum	NOUN
ftr-404	747	8	,	,	PUNCT
ftr-404	747	9	this	this	DET
ftr-404	747	10	table	table	NOUN
ftr-404	747	11	also	also	ADV
ftr-404	747	12	shows	show	VERB
ftr-404	747	13	that	that	SCONJ
ftr-404	747	14	,	,	PUNCT
ftr-404	747	15	by	by	ADP
ftr-404	747	16	allowing	allow	VERB
ftr-404	747	17	the	the	DET
ftr-404	747	18	entire	entire	ADJ
ftr-404	747	19	investment	investment	NOUN
ftr-404	747	20	to	to	PART
ftr-404	747	21	reduce	reduce	VERB
ftr-404	747	22	the	the	DET
ftr-404	747	23	tax	tax	NOUN
ftr-404	747	24	base	base	NOUN
ftr-404	747	25	under	under	ADP
ftr-404	747	26	full	full	ADJ
ftr-404	747	27	expensing	expensing	NOUN
ftr-404	747	28	,	,	PUNCT
ftr-404	747	29	the	the	DET
ftr-404	747	30	amount	amount	NOUN
ftr-404	747	31	of	of	ADP
ftr-404	747	32	tax	tax	NOUN
ftr-404	747	33	is	be	AUX
ftr-404	747	34	cut	cut	VERB
ftr-404	747	35	in	in	ADP
ftr-404	747	36	half	half	NOUN
ftr-404	747	37	,	,	PUNCT
ftr-404	747	38	and	and	CCONJ
ftr-404	747	39	the102	the102	PROPN
ftr-404	747	40	atcf	atcf	NOUN
ftr-404	747	41	is	be	AUX
ftr-404	747	42	tripled	triple	VERB
ftr-404	747	43	,	,	PUNCT
ftr-404	747	44	which	which	PRON
ftr-404	747	45	produces	produce	VERB
ftr-404	747	46	a	a	DET
ftr-404	747	47	tax	tax	NOUN
ftr-404	747	48	/	/	SYM
ftr-404	747	49	atcf	atcf	NOUN
ftr-404	747	50	ratio	ratio	NOUN
ftr-404	747	51	of	of	ADP
ftr-404	747	52	4:6	4:6	NUM
ftr-404	747	53	,	,	PUNCT
ftr-404	747	54	which	which	PRON
ftr-404	747	55	reflects	reflect	VERB
ftr-404	747	56	the	the	DET
ftr-404	747	57	application	application	NOUN
ftr-404	747	58	of	of	ADP
ftr-404	747	59	the	the	DET
ftr-404	747	60	nominal	nominal	ADJ
ftr-404	747	61	tax	tax	NOUN
ftr-404	747	62	rate.103	rate.103	NOUN
ftr-404	747	63	this	this	DET
ftr-404	747	64	table	table	NOUN
ftr-404	747	65	also	also	ADV
ftr-404	747	66	shows	show	VERB
ftr-404	747	67	that	that	SCONJ
ftr-404	747	68	because	because	SCONJ
ftr-404	747	69	the	the	DET
ftr-404	747	70	amount	amount	NOUN
ftr-404	747	71	of	of	ADP
ftr-404	747	72	investment	investment	NOUN
ftr-404	747	73	(	(	PUNCT
ftr-404	747	74	$	$	SYM
ftr-404	747	75	100,000	100,000	NUM
ftr-404	747	76	)	)	PUNCT
ftr-404	747	77	does	do	AUX
ftr-404	747	78	not	not	PART
ftr-404	747	79	exceed	exceed	VERB
ftr-404	747	80	the	the	DET
ftr-404	747	81	tax	tax	NOUN
ftr-404	747	82	capital	capital	NOUN
ftr-404	747	83	creation	creation	NOUN
ftr-404	747	84	threshold	threshold	NOUN
ftr-404	747	85	of	of	ADP
ftr-404	747	86	$	$	SYM
ftr-404	747	87	120,000	120,000	NUM
ftr-404	747	88	,	,	PUNCT
ftr-404	747	89	(	(	PUNCT
ftr-404	747	90	cee	cee	NOUN
ftr-404	747	91	)	)	PUNCT
ftr-404	747	92	does	do	AUX
ftr-404	747	93	not	not	PART
ftr-404	747	94	limit	limit	VERB
ftr-404	747	95	full	full	ADJ
ftr-404	747	96	equipment	equipment	NOUN
ftr-404	747	97	expensing	expensing	NOUN
ftr-404	747	98	deductions	deduction	NOUN
ftr-404	747	99	,	,	PUNCT
ftr-404	747	100	relative	relative	ADJ
ftr-404	747	101	to	to	ADP
ftr-404	747	102	full	full	ADJ
ftr-404	747	103	expensing	expensing	NOUN
ftr-404	747	104	.	.	PUNCT
ftr-404	748	1	thus	thus	ADV
ftr-404	748	2	,	,	PUNCT
ftr-404	748	3	the	the	DET
ftr-404	748	4	full	full	ADJ
ftr-404	748	5	amount	amount	NOUN
ftr-404	748	6	invested	invest	VERB
ftr-404	748	7	in	in	ADP
ftr-404	748	8	equipment	equipment	NOUN
ftr-404	748	9	(	(	PUNCT
ftr-404	748	10	$	$	SYM
ftr-404	748	11	100,000	100,000	NUM
ftr-404	748	12	)	)	PUNCT
ftr-404	748	13	can	can	AUX
ftr-404	748	14	be	be	AUX
ftr-404	748	15	immediately	immediately	ADV
ftr-404	748	16	deducted	deduct	VERB
ftr-404	748	17	;	;	PUNCT
ftr-404	748	18	and	and	CCONJ
ftr-404	748	19	all	all	PRON
ftr-404	748	20	of	of	ADP
ftr-404	748	21	the	the	DET
ftr-404	748	22	tax	tax	NOUN
ftr-404	748	23	-	-	PUNCT
ftr-404	748	24	generated	generate	VERB
ftr-404	748	25	economic	economic	ADJ
ftr-404	748	26	consequences	consequence	NOUN
ftr-404	748	27	of	of	ADP
ftr-404	748	28	normative	normative	ADJ
ftr-404	748	29	capital	capital	NOUN
ftr-404	748	30	equipment	equipment	NOUN
ftr-404	748	31	expensing	expensing	NOUN
ftr-404	748	32	are	be	AUX
ftr-404	748	33	identical	identical	ADJ
ftr-404	748	34	to	to	ADP
ftr-404	748	35	those	those	PRON
ftr-404	748	36	of	of	ADP
ftr-404	748	37	full	full	ADJ
ftr-404	748	38	expensing	expensing	NOUN
ftr-404	748	39	.	.	PUNCT
ftr-404	749	1	the	the	DET
ftr-404	749	2	tax	tax	NOUN
ftr-404	749	3	-	-	PUNCT
ftr-404	749	4	generated	generate	VERB
ftr-404	749	5	economic	economic	ADJ
ftr-404	749	6	consequences	consequence	NOUN
ftr-404	749	7	of	of	ADP
ftr-404	749	8	cee	cee	PROPN
ftr-404	749	9	and	and	CCONJ
ftr-404	749	10	full	full	ADJ
ftr-404	749	11	expensing	expensing	NOUN
ftr-404	749	12	are	be	AUX
ftr-404	749	13	only	only	ADV
ftr-404	749	14	identical	identical	ADJ
ftr-404	749	15	under	under	ADP
ftr-404	749	16	circumstances	circumstance	NOUN
ftr-404	749	17	such	such	ADJ
ftr-404	749	18	as	as	ADP
ftr-404	749	19	those	those	PRON
ftr-404	749	20	portrayed	portray	VERB
ftr-404	749	21	in	in	ADP
ftr-404	749	22	table	table	NOUN
ftr-404	749	23	3	3	NUM
ftr-404	749	24	.	.	PUNCT
ftr-404	749	25	part	part	NOUN
ftr-404	749	26	vii.c	vii.c	PROPN
ftr-404	749	27	of	of	ADP
ftr-404	749	28	this	this	DET
ftr-404	749	29	article	article	NOUN
ftr-404	749	30	reveals	reveal	VERB
ftr-404	749	31	the	the	DET
ftr-404	749	32	disparate	disparate	ADJ
ftr-404	749	33	economic	economic	ADJ
ftr-404	749	34	consequences	consequence	NOUN
ftr-404	749	35	produced	produce	VERB
ftr-404	749	36	by	by	ADP
ftr-404	749	37	cee	cee	PROPN
ftr-404	749	38	and	and	CCONJ
ftr-404	749	39	full	full	ADJ
ftr-404	749	40	expensing	expensing	NOUN
ftr-404	749	41	under	under	ADP
ftr-404	749	42	a	a	DET
ftr-404	749	43	broader	broad	ADJ
ftr-404	749	44	range	range	NOUN
ftr-404	749	45	of	of	ADP
ftr-404	749	46	economic	economic	ADJ
ftr-404	749	47	circumstances	circumstance	NOUN
ftr-404	749	48	.	.	PUNCT
ftr-404	750	1	b.	b.	PROPN
ftr-404	750	2	limited	limit	VERB
ftr-404	750	3	capital	capital	NOUN
ftr-404	750	4	equipment	equipment	NOUN
ftr-404	750	5	expensing	expense	VERB
ftr-404	750	6	on	on	ADP
ftr-404	750	7	the	the	DET
ftr-404	750	8	other	other	ADJ
ftr-404	750	9	hand	hand	NOUN
ftr-404	750	10	,	,	PUNCT
ftr-404	750	11	when	when	SCONJ
ftr-404	750	12	the	the	DET
ftr-404	750	13	amount	amount	NOUN
ftr-404	750	14	invested	invest	VERB
ftr-404	750	15	in	in	ADP
ftr-404	750	16	equipment	equipment	NOUN
ftr-404	750	17	does	do	AUX
ftr-404	750	18	exceed	exceed	VERB
ftr-404	750	19	the	the	DET
ftr-404	750	20	natural	natural	ADJ
ftr-404	750	21	tax	tax	NOUN
ftr-404	750	22	capital	capital	NOUN
ftr-404	750	23	creation	creation	NOUN
ftr-404	750	24	threshold	threshold	NOUN
ftr-404	750	25	,	,	PUNCT
ftr-404	750	26	cee	cee	PROPN
ftr-404	750	27	will	will	AUX
ftr-404	750	28	limit	limit	VERB
ftr-404	750	29	capital	capital	NOUN
ftr-404	750	30	expensing	expensing	NOUN
ftr-404	750	31	deductions	deduction	NOUN
ftr-404	750	32	,	,	PUNCT
ftr-404	750	33	and	and	CCONJ
ftr-404	750	34	produce	produce	VERB
ftr-404	750	35	economic	economic	ADJ
ftr-404	750	36	consequences	consequence	NOUN
ftr-404	750	37	that	that	PRON
ftr-404	750	38	differ	differ	VERB
ftr-404	750	39	from	from	ADP
ftr-404	750	40	both	both	DET
ftr-404	750	41	50	50	NUM
ftr-404	750	42	%	%	NOUN
ftr-404	750	43	bonus	bonus	NOUN
ftr-404	750	44	depreciation	depreciation	NOUN
ftr-404	750	45	,	,	PUNCT
ftr-404	750	46	as	as	ADV
ftr-404	750	47	well	well	ADV
ftr-404	750	48	as	as	ADP
ftr-404	750	49	unlimited	unlimited	ADJ
ftr-404	750	50	expensing	expensing	NOUN
ftr-404	750	51	.	.	PUNCT
ftr-404	751	1	these	these	DET
ftr-404	751	2	statements	statement	NOUN
ftr-404	751	3	are	be	AUX
ftr-404	751	4	supported	support	VERB
ftr-404	751	5	by	by	ADP
ftr-404	751	6	table	table	NOUN
ftr-404	751	7	4	4	NUM
ftr-404	751	8	,	,	PUNCT
ftr-404	751	9	which	which	PRON
ftr-404	751	10	demonstrates	demonstrate	VERB
ftr-404	751	11	the	the	DET
ftr-404	751	12	consequences	consequence	NOUN
ftr-404	751	13	of	of	ADP
ftr-404	751	14	applying	apply	VERB
ftr-404	751	15	the	the	DET
ftr-404	751	16	four	four	NUM
ftr-404	751	17	cost	cost	NOUN
ftr-404	751	18	recovery	recovery	NOUN
ftr-404	751	19	methods	method	NOUN
ftr-404	751	20	to	to	ADP
ftr-404	751	21	a	a	DET
ftr-404	751	22	taxpayer	taxpayer	NOUN
ftr-404	751	23	,	,	PUNCT
ftr-404	751	24	who	who	PRON
ftr-404	751	25	has	have	VERB
ftr-404	751	26	only	only	ADV
ftr-404	751	27	$	$	SYM
ftr-404	751	28	150,000	150,000	NUM
ftr-404	751	29	of	of	ADP
ftr-404	751	30	current	current	ADJ
ftr-404	751	31	year	year	NOUN
ftr-404	751	32	earnings	earning	NOUN
ftr-404	751	33	,	,	PUNCT
ftr-404	751	34	but	but	CCONJ
ftr-404	751	35	decides	decide	VERB
ftr-404	751	36	to	to	PART
ftr-404	751	37	invest	invest	VERB
ftr-404	751	38	$	$	SYM
ftr-404	751	39	100,000	100,000	NUM
ftr-404	751	40	in	in	ADP
ftr-404	751	41	new	new	ADJ
ftr-404	751	42	equipment	equipment	NOUN
ftr-404	751	43	for	for	ADP
ftr-404	751	44	his	his	PRON
ftr-404	751	45	business	business	NOUN
ftr-404	751	46	.	.	PUNCT
ftr-404	752	1	table	table	NOUN
ftr-404	752	2	4	4	NUM
ftr-404	752	3	:	:	PUNCT
ftr-404	752	4	comparative	comparative	ADJ
ftr-404	752	5	amounts	amount	NOUN
ftr-404	752	6	of	of	ADP
ftr-404	752	7	tax	tax	NOUN
ftr-404	752	8	characteristics	characteristic	NOUN
ftr-404	752	9	under	under	ADP
ftr-404	752	10	2004	2004	NUM
ftr-404	752	11	equipment	equipment	NOUN
ftr-404	752	12	cost	cost	NOUN
ftr-404	752	13	recovery	recovery	NOUN
ftr-404	752	14	methods	method	NOUN
ftr-404	752	15	and	and	CCONJ
ftr-404	752	16	full	full	ADJ
ftr-404	752	17	expensing	expensing	NOUN
ftr-404	752	18	:	:	PUNCT
ftr-404	752	19	investment	investment	NOUN
ftr-404	752	20	above	above	ADP
ftr-404	752	21	the	the	DET
ftr-404	752	22	tax	tax	NOUN
ftr-404	752	23	capital	capital	NOUN
ftr-404	752	24	creation	creation	NOUN
ftr-404	752	25	threshold	threshold	NOUN
ftr-404	752	26	recovery	recovery	NOUN
ftr-404	752	27	earns	earn	VERB
ftr-404	752	28	invest	invest	VERB
ftr-404	752	29	t.i	t.i	PROPN
ftr-404	752	30	.	.	PROPN
ftr-404	752	31	tax	tax	PROPN
ftr-404	752	32	atcf	atcf	NOUN
ftr-404	752	33	macrs	macrs	NOUN
ftr-404	752	34	150	150	NUM
ftr-404	752	35	100	100	NUM
ftr-404	752	36	150	150	NUM
ftr-404	752	37	60	60	NUM
ftr-404	752	38	-10	-10	SYM
ftr-404	752	39	50	50	NUM
ftr-404	752	40	%	%	NOUN
ftr-404	752	41	bonus	bonus	NOUN
ftr-404	752	42	150	150	NUM
ftr-404	752	43	100	100	NUM
ftr-404	752	44	100	100	NUM
ftr-404	752	45	40	40	NUM
ftr-404	752	46	10	10	NUM
ftr-404	752	47	capital	capital	NOUN
ftr-404	752	48	150	150	NUM
ftr-404	752	49	100	100	NUM
ftr-404	752	50	60	60	NUM
ftr-404	752	51	24	24	NUM
ftr-404	752	52	26	26	NUM
ftr-404	752	53	full	full	ADJ
ftr-404	752	54	exp	exp	NOUN
ftr-404	752	55	150	150	NUM
ftr-404	752	56	100	100	NUM
ftr-404	752	57	50	50	NUM
ftr-404	752	58	20	20	NUM
ftr-404	752	59	30	30	NUM
ftr-404	752	60	2006	2006	NUM
ftr-404	752	61	]	]	PUNCT
ftr-404	752	62	capital	capital	NOUN
ftr-404	752	63	equipment	equipment	NOUN
ftr-404	752	64	expensing	expense	VERB
ftr-404	752	65	251	251	NUM
ftr-404	752	66	104	104	NUM
ftr-404	752	67	.	.	PUNCT
ftr-404	753	1	applying	apply	VERB
ftr-404	753	2	the	the	DET
ftr-404	753	3	formula	formula	NOUN
ftr-404	753	4	for	for	ADP
ftr-404	753	5	tax	tax	NOUN
ftr-404	753	6	capital	capital	NOUN
ftr-404	753	7	(	(	PUNCT
ftr-404	753	8	e	e	NOUN
ftr-404	753	9	x	x	SYM
ftr-404	754	1	[	[	X
ftr-404	754	2	1	1	NUM
ftr-404	754	3	-	-	SYM
ftr-404	754	4	t	t	NOUN
ftr-404	754	5	]	]	PUNCT
ftr-404	754	6	)	)	PUNCT
ftr-404	754	7	to	to	ADP
ftr-404	754	8	the	the	DET
ftr-404	754	9	facts	fact	NOUN
ftr-404	754	10	of	of	ADP
ftr-404	754	11	the	the	DET
ftr-404	754	12	example	example	NOUN
ftr-404	754	13	results	result	VERB
ftr-404	754	14	in	in	ADP
ftr-404	754	15	a	a	DET
ftr-404	754	16	tax	tax	NOUN
ftr-404	754	17	capital	capital	NOUN
ftr-404	754	18	threshold	threshold	NOUN
ftr-404	754	19	equal	equal	ADJ
ftr-404	754	20	to	to	ADP
ftr-404	754	21	60	60	NUM
ftr-404	754	22	%	%	NOUN
ftr-404	754	23	(	(	PUNCT
ftr-404	754	24	$	$	SYM
ftr-404	754	25	90,000	90,000	NUM
ftr-404	754	26	)	)	PUNCT
ftr-404	754	27	of	of	ADP
ftr-404	754	28	the	the	DET
ftr-404	754	29	earnings	earning	NOUN
ftr-404	754	30	involved	involve	VERB
ftr-404	754	31	(	(	PUNCT
ftr-404	754	32	$	$	SYM
ftr-404	754	33	150,000	150,000	NUM
ftr-404	754	34	)	)	PUNCT
ftr-404	754	35	.	.	PUNCT
ftr-404	755	1	105	105	NUM
ftr-404	755	2	.	.	PUNCT
ftr-404	756	1	the	the	DET
ftr-404	756	2	macrs	macrs	PROPN
ftr-404	756	3	taxpayer	taxpayer	PROPN
ftr-404	756	4	must	must	AUX
ftr-404	756	5	pay	pay	VERB
ftr-404	756	6	$	$	SYM
ftr-404	756	7	60,000	60,000	NUM
ftr-404	756	8	in	in	ADP
ftr-404	756	9	tax	tax	NOUN
ftr-404	756	10	,	,	PUNCT
ftr-404	756	11	in	in	ADP
ftr-404	756	12	order	order	NOUN
ftr-404	756	13	to	to	PART
ftr-404	756	14	be	be	AUX
ftr-404	756	15	able	able	ADJ
ftr-404	756	16	to	to	PART
ftr-404	756	17	invest	invest	VERB
ftr-404	756	18	a	a	DET
ftr-404	756	19	maximum	maximum	NOUN
ftr-404	756	20	of	of	ADP
ftr-404	756	21	$	$	SYM
ftr-404	756	22	90,000	90,000	NUM
ftr-404	756	23	in	in	ADP
ftr-404	756	24	equipment	equipment	NOUN
ftr-404	756	25	.	.	PUNCT
ftr-404	757	1	106	106	NUM
ftr-404	757	2	.	.	PUNCT
ftr-404	758	1	of	of	ADP
ftr-404	758	2	the	the	DET
ftr-404	758	3	$	$	SYM
ftr-404	758	4	50,000	50,000	NUM
ftr-404	758	5	taxable	taxable	ADJ
ftr-404	758	6	income	income	NOUN
ftr-404	758	7	,	,	PUNCT
ftr-404	758	8	40	40	NUM
ftr-404	758	9	%	%	NOUN
ftr-404	758	10	(	(	PUNCT
ftr-404	758	11	$	$	SYM
ftr-404	758	12	20,000	20,000	NUM
ftr-404	758	13	)	)	PUNCT
ftr-404	758	14	is	be	AUX
ftr-404	758	15	allocated	allocate	VERB
ftr-404	758	16	to	to	ADP
ftr-404	758	17	tax	tax	NOUN
ftr-404	758	18	,	,	PUNCT
ftr-404	758	19	and	and	CCONJ
ftr-404	758	20	the	the	DET
ftr-404	758	21	remaining	remain	VERB
ftr-404	758	22	60	60	NUM
ftr-404	758	23	%	%	NOUN
ftr-404	758	24	(	(	PUNCT
ftr-404	758	25	$	$	SYM
ftr-404	758	26	30,000	30,000	NUM
ftr-404	758	27	)	)	PUNCT
ftr-404	758	28	is	be	AUX
ftr-404	758	29	retained	retain	VERB
ftr-404	758	30	as	as	ADP
ftr-404	758	31	atcf	atcf	NOUN
ftr-404	758	32	.	.	PUNCT
ftr-404	759	1	in	in	ADP
ftr-404	759	2	table	table	NOUN
ftr-404	759	3	4	4	NUM
ftr-404	759	4	,	,	PUNCT
ftr-404	759	5	the	the	DET
ftr-404	759	6	tax	tax	NOUN
ftr-404	759	7	capital	capital	NOUN
ftr-404	759	8	creation	creation	NOUN
ftr-404	759	9	threshold	threshold	NOUN
ftr-404	759	10	is	be	AUX
ftr-404	759	11	only	only	ADV
ftr-404	759	12	$	$	SYM
ftr-404	759	13	90,000	90,000	NUM
ftr-404	759	14	based	base	VERB
ftr-404	759	15	on	on	ADP
ftr-404	759	16	the	the	DET
ftr-404	759	17	$	$	SYM
ftr-404	759	18	150,000	150,000	NUM
ftr-404	759	19	of	of	ADP
ftr-404	759	20	earnings	earning	NOUN
ftr-404	759	21	from	from	ADP
ftr-404	759	22	which	which	PRON
ftr-404	759	23	the	the	DET
ftr-404	759	24	investment	investment	NOUN
ftr-404	759	25	was	be	AUX
ftr-404	759	26	made	make	VERB
ftr-404	759	27	.	.	PUNCT
ftr-404	760	1	this	this	DET
ftr-404	760	2	situation104	situation104	PROPN
ftr-404	760	3	affects	affect	VERB
ftr-404	760	4	the	the	DET
ftr-404	760	5	use	use	NOUN
ftr-404	760	6	of	of	ADP
ftr-404	760	7	macrs	macrs	NOUN
ftr-404	760	8	cost	cost	NOUN
ftr-404	760	9	recovery	recovery	NOUN
ftr-404	760	10	because	because	SCONJ
ftr-404	760	11	taxpayers	taxpayer	NOUN
ftr-404	760	12	can	can	AUX
ftr-404	760	13	not	not	PART
ftr-404	760	14	invest	invest	VERB
ftr-404	760	15	more	more	ADJ
ftr-404	760	16	than	than	ADP
ftr-404	760	17	the	the	DET
ftr-404	760	18	nascent	nascent	NOUN
ftr-404	760	19	after	after	ADP
ftr-404	760	20	-	-	PUNCT
ftr-404	760	21	tax	tax	NOUN
ftr-404	760	22	dollars	dollar	NOUN
ftr-404	760	23	available	available	ADJ
ftr-404	760	24	to	to	ADP
ftr-404	760	25	them	they	PRON
ftr-404	760	26	without	without	ADP
ftr-404	760	27	resorting	resort	VERB
ftr-404	760	28	to	to	ADP
ftr-404	760	29	borrowing	borrow	VERB
ftr-404	760	30	or	or	CCONJ
ftr-404	760	31	withdrawing	withdraw	VERB
ftr-404	760	32	from	from	ADP
ftr-404	760	33	savings	saving	NOUN
ftr-404	760	34	.	.	PUNCT
ftr-404	761	1	thus	thus	ADV
ftr-404	761	2	,	,	PUNCT
ftr-404	761	3	in	in	ADP
ftr-404	761	4	table	table	NOUN
ftr-404	761	5	4	4	NUM
ftr-404	761	6	,	,	PUNCT
ftr-404	761	7	an	an	DET
ftr-404	761	8	investment	investment	NOUN
ftr-404	761	9	subject	subject	NOUN
ftr-404	761	10	to	to	ADP
ftr-404	761	11	macrs	macrs	PROPN
ftr-404	761	12	cost	cost	NOUN
ftr-404	761	13	recovery	recovery	NOUN
ftr-404	761	14	can	can	AUX
ftr-404	761	15	not	not	PART
ftr-404	761	16	exceed	exceed	VERB
ftr-404	761	17	$	$	SYM
ftr-404	761	18	90,000.105	90,000.105	NOUN
ftr-404	761	19	under	under	ADP
ftr-404	761	20	full	full	ADJ
ftr-404	761	21	expensing	expensing	NOUN
ftr-404	761	22	,	,	PUNCT
ftr-404	761	23	however	however	ADV
ftr-404	761	24	,	,	PUNCT
ftr-404	761	25	taxpayers	taxpayer	NOUN
ftr-404	761	26	can	can	AUX
ftr-404	761	27	always	always	ADV
ftr-404	761	28	choose	choose	VERB
ftr-404	761	29	to	to	PART
ftr-404	761	30	invest	invest	VERB
ftr-404	761	31	up	up	ADP
ftr-404	761	32	to	to	ADP
ftr-404	761	33	the	the	DET
ftr-404	761	34	full	full	ADJ
ftr-404	761	35	amount	amount	NOUN
ftr-404	761	36	of	of	ADP
ftr-404	761	37	their	their	PRON
ftr-404	761	38	current	current	ADJ
ftr-404	761	39	earnings	earning	NOUN
ftr-404	761	40	because	because	SCONJ
ftr-404	761	41	their	their	PRON
ftr-404	761	42	investment	investment	NOUN
ftr-404	761	43	reduces	reduce	VERB
ftr-404	761	44	their	their	PRON
ftr-404	761	45	tax	tax	NOUN
ftr-404	761	46	base	base	NOUN
ftr-404	761	47	dollar	dollar	NOUN
ftr-404	761	48	for	for	ADP
ftr-404	761	49	dollar	dollar	NOUN
ftr-404	761	50	.	.	PUNCT
ftr-404	762	1	under	under	ADP
ftr-404	762	2	full	full	ADJ
ftr-404	762	3	expensing	expensing	NOUN
ftr-404	762	4	,	,	PUNCT
ftr-404	762	5	there	there	PRON
ftr-404	762	6	will	will	AUX
ftr-404	762	7	always	always	ADV
ftr-404	762	8	be	be	AUX
ftr-404	762	9	enough	enough	ADJ
ftr-404	762	10	earnings	earning	NOUN
ftr-404	762	11	left	leave	VERB
ftr-404	762	12	,	,	PUNCT
ftr-404	762	13	after	after	ADP
ftr-404	762	14	investment	investment	NOUN
ftr-404	762	15	,	,	PUNCT
ftr-404	762	16	to	to	PART
ftr-404	762	17	pay	pay	VERB
ftr-404	762	18	40	40	NUM
ftr-404	762	19	%	%	NOUN
ftr-404	762	20	of	of	ADP
ftr-404	762	21	whatever	whatever	DET
ftr-404	762	22	earnings	earning	NOUN
ftr-404	762	23	remain	remain	VERB
ftr-404	762	24	as	as	ADP
ftr-404	762	25	tax	tax	NOUN
ftr-404	762	26	.	.	PUNCT
ftr-404	763	1	under	under	ADP
ftr-404	763	2	the	the	DET
ftr-404	763	3	scenario	scenario	NOUN
ftr-404	763	4	displayed	display	VERB
ftr-404	763	5	in	in	ADP
ftr-404	763	6	table	table	NOUN
ftr-404	763	7	4	4	NUM
ftr-404	763	8	,	,	PUNCT
ftr-404	763	9	the	the	DET
ftr-404	763	10	full	full	ADJ
ftr-404	763	11	expensing	expensing	NOUN
ftr-404	763	12	deduction	deduction	NOUN
ftr-404	763	13	reduces	reduce	VERB
ftr-404	763	14	the	the	DET
ftr-404	763	15	tax	tax	NOUN
ftr-404	763	16	base	base	NOUN
ftr-404	763	17	to	to	ADP
ftr-404	763	18	$	$	SYM
ftr-404	763	19	50,000	50,000	NUM
ftr-404	763	20	,	,	PUNCT
ftr-404	763	21	which	which	PRON
ftr-404	763	22	results	result	VERB
ftr-404	763	23	in	in	ADP
ftr-404	763	24	40	40	NUM
ftr-404	763	25	%	%	NOUN
ftr-404	763	26	allocated	allocate	VERB
ftr-404	763	27	to	to	ADP
ftr-404	763	28	tax	tax	NOUN
ftr-404	763	29	,	,	PUNCT
ftr-404	763	30	and	and	CCONJ
ftr-404	763	31	the	the	DET
ftr-404	763	32	other	other	ADJ
ftr-404	763	33	60	60	NUM
ftr-404	763	34	%	%	NOUN
ftr-404	763	35	allocated	allocate	VERB
ftr-404	763	36	to	to	ADP
ftr-404	763	37	the	the	DET
ftr-404	763	38	taxpayer	taxpayer	NOUN
ftr-404	763	39	after	after	ADP
ftr-404	763	40	-	-	PUNCT
ftr-404	763	41	tax	tax	NOUN
ftr-404	763	42	.	.	PUNCT
ftr-404	764	1	this	this	DET
ftr-404	764	2	allocation	allocation	NOUN
ftr-404	764	3	is	be	AUX
ftr-404	764	4	proportional	proportional	ADJ
ftr-404	764	5	to	to	ADP
ftr-404	764	6	the	the	DET
ftr-404	764	7	nominal	nominal	ADJ
ftr-404	764	8	tax	tax	NOUN
ftr-404	764	9	rate.106	rate.106	NOUN
ftr-404	764	10	under	under	ADP
ftr-404	764	11	50	50	NUM
ftr-404	764	12	%	%	NOUN
ftr-404	764	13	bonus	bonus	NOUN
ftr-404	764	14	depreciation	depreciation	NOUN
ftr-404	764	15	,	,	PUNCT
ftr-404	764	16	the	the	DET
ftr-404	764	17	taxable	taxable	ADJ
ftr-404	764	18	income	income	NOUN
ftr-404	764	19	equals	equal	VERB
ftr-404	764	20	the	the	DET
ftr-404	764	21	amount	amount	NOUN
ftr-404	764	22	of	of	ADP
ftr-404	764	23	earnings	earning	NOUN
ftr-404	764	24	,	,	PUNCT
ftr-404	764	25	reduced	reduce	VERB
ftr-404	764	26	by	by	ADP
ftr-404	764	27	half	half	NOUN
ftr-404	764	28	of	of	ADP
ftr-404	764	29	the	the	DET
ftr-404	764	30	amount	amount	NOUN
ftr-404	764	31	invested	invest	VERB
ftr-404	764	32	,	,	PUNCT
ftr-404	764	33	which	which	PRON
ftr-404	764	34	equals	equal	VERB
ftr-404	764	35	$	$	SYM
ftr-404	764	36	100,000	100,000	NUM
ftr-404	764	37	.	.	PUNCT
ftr-404	765	1	at	at	ADP
ftr-404	765	2	low	low	ADJ
ftr-404	765	3	earnings	earning	NOUN
ftr-404	765	4	levels	level	NOUN
ftr-404	765	5	relative	relative	ADJ
ftr-404	765	6	to	to	ADP
ftr-404	765	7	investment	investment	NOUN
ftr-404	765	8	,	,	PUNCT
ftr-404	765	9	the	the	DET
ftr-404	765	10	amount	amount	NOUN
ftr-404	765	11	of	of	ADP
ftr-404	765	12	the	the	DET
ftr-404	765	13	investment	investment	NOUN
ftr-404	765	14	plus	plus	CCONJ
ftr-404	765	15	the	the	DET
ftr-404	765	16	tax	tax	NOUN
ftr-404	765	17	burden	burden	NOUN
ftr-404	765	18	leaves	leave	VERB
ftr-404	765	19	a	a	DET
ftr-404	765	20	relatively	relatively	ADV
ftr-404	765	21	small	small	ADJ
ftr-404	765	22	amount	amount	NOUN
ftr-404	765	23	of	of	ADP
ftr-404	765	24	after	after	ADP
ftr-404	765	25	-	-	PUNCT
ftr-404	765	26	tax	tax	NOUN
ftr-404	765	27	capital	capital	NOUN
ftr-404	765	28	for	for	ADP
ftr-404	765	29	future	future	ADJ
ftr-404	765	30	reinvestment	reinvestment	NOUN
ftr-404	765	31	(	(	PUNCT
ftr-404	765	32	$	$	SYM
ftr-404	765	33	10,000	10,000	NUM
ftr-404	765	34	)	)	PUNCT
ftr-404	765	35	.	.	PUNCT
ftr-404	766	1	as	as	ADP
ftr-404	766	2	with	with	ADP
ftr-404	766	3	macrs	macr	NOUN
ftr-404	766	4	,	,	PUNCT
ftr-404	766	5	at	at	ADP
ftr-404	766	6	relatively	relatively	ADV
ftr-404	766	7	low	low	ADJ
ftr-404	766	8	earnings	earning	NOUN
ftr-404	766	9	levels	level	NOUN
ftr-404	766	10	,	,	PUNCT
ftr-404	766	11	tax	tax	NOUN
ftr-404	766	12	consumes	consume	NOUN
ftr-404	766	13	most	most	ADJ
ftr-404	766	14	of	of	ADP
ftr-404	766	15	the	the	DET
ftr-404	766	16	remaining	remain	VERB
ftr-404	766	17	earnings	earning	NOUN
ftr-404	766	18	after	after	SCONJ
ftr-404	766	19	investment	investment	NOUN
ftr-404	766	20	is	be	AUX
ftr-404	766	21	made	make	VERB
ftr-404	766	22	(	(	PUNCT
ftr-404	766	23	$	$	SYM
ftr-404	766	24	40,000	40,000	NUM
ftr-404	766	25	)	)	PUNCT
ftr-404	766	26	.	.	PUNCT
ftr-404	767	1	unlike	unlike	ADP
ftr-404	767	2	macrs	macr	NOUN
ftr-404	767	3	,	,	PUNCT
ftr-404	767	4	however	however	ADV
ftr-404	767	5	,	,	PUNCT
ftr-404	767	6	the	the	DET
ftr-404	767	7	taxpayer	taxpayer	NOUN
ftr-404	767	8	does	do	AUX
ftr-404	767	9	not	not	PART
ftr-404	767	10	have	have	VERB
ftr-404	767	11	to	to	PART
ftr-404	767	12	resort	resort	VERB
ftr-404	767	13	to	to	ADP
ftr-404	767	14	funding	fund	VERB
ftr-404	767	15	tax	tax	NOUN
ftr-404	767	16	payments	payment	NOUN
ftr-404	767	17	with	with	ADP
ftr-404	767	18	savings	saving	NOUN
ftr-404	767	19	.	.	PUNCT
ftr-404	768	1	under	under	ADP
ftr-404	768	2	capital	capital	NOUN
ftr-404	768	3	equipment	equipment	NOUN
ftr-404	768	4	expensing	expensing	NOUN
ftr-404	768	5	,	,	PUNCT
ftr-404	768	6	only	only	ADV
ftr-404	768	7	$	$	SYM
ftr-404	768	8	90,000	90,000	NUM
ftr-404	768	9	of	of	ADP
ftr-404	768	10	the	the	DET
ftr-404	768	11	$	$	SYM
ftr-404	768	12	100,000	100,000	NUM
ftr-404	768	13	invested	invest	VERB
ftr-404	768	14	is	be	AUX
ftr-404	768	15	allowed	allow	VERB
ftr-404	768	16	to	to	PART
ftr-404	768	17	be	be	AUX
ftr-404	768	18	deducted	deduct	VERB
ftr-404	768	19	as	as	ADP
ftr-404	768	20	a	a	DET
ftr-404	768	21	cee	cee	NOUN
ftr-404	768	22	deduction	deduction	NOUN
ftr-404	768	23	.	.	PUNCT
ftr-404	769	1	this	this	PRON
ftr-404	769	2	reduces	reduce	VERB
ftr-404	769	3	the	the	DET
ftr-404	769	4	taxable	taxable	ADJ
ftr-404	769	5	income	income	NOUN
ftr-404	769	6	to	to	ADP
ftr-404	769	7	$	$	SYM
ftr-404	769	8	60,000	60,000	NUM
ftr-404	769	9	,	,	PUNCT
ftr-404	769	10	which	which	PRON
ftr-404	769	11	produces	produce	VERB
ftr-404	769	12	$	$	SYM
ftr-404	769	13	24,000	24,000	NUM
ftr-404	769	14	in	in	ADP
ftr-404	769	15	tax	tax	NOUN
ftr-404	769	16	revenue	revenue	NOUN
ftr-404	769	17	,	,	PUNCT
ftr-404	769	18	plus	plus	CCONJ
ftr-404	769	19	$	$	SYM
ftr-404	769	20	26,000	26,000	NUM
ftr-404	769	21	of	of	ADP
ftr-404	769	22	atcf	atcf	NOUN
ftr-404	769	23	.	.	PUNCT
ftr-404	770	1	cee	cee	NOUN
ftr-404	770	2	produces	produce	VERB
ftr-404	770	3	more	more	ADJ
ftr-404	770	4	tax	tax	NOUN
ftr-404	770	5	revenue	revenue	NOUN
ftr-404	770	6	but	but	CCONJ
ftr-404	770	7	less	less	ADJ
ftr-404	770	8	atcf	atcf	ADJ
ftr-404	770	9	than	than	ADP
ftr-404	770	10	full	full	ADJ
ftr-404	770	11	expensing	expense	VERB
ftr-404	770	12	under	under	ADP
ftr-404	770	13	these	these	DET
ftr-404	770	14	circumstances	circumstance	NOUN
ftr-404	770	15	.	.	PUNCT
ftr-404	771	1	but	but	CCONJ
ftr-404	771	2	,	,	PUNCT
ftr-404	771	3	like	like	ADP
ftr-404	771	4	full	full	ADJ
ftr-404	771	5	expensing	expensing	NOUN
ftr-404	771	6	,	,	PUNCT
ftr-404	771	7	and	and	CCONJ
ftr-404	771	8	unlike	unlike	ADP
ftr-404	771	9	macrs	macr	NOUN
ftr-404	771	10	and	and	CCONJ
ftr-404	771	11	50	50	NUM
ftr-404	771	12	%	%	NOUN
ftr-404	771	13	bonus	bonus	NOUN
ftr-404	771	14	depreciation	depreciation	NOUN
ftr-404	771	15	,	,	PUNCT
ftr-404	771	16	cee	cee	NOUN
ftr-404	771	17	does	do	AUX
ftr-404	771	18	not	not	PART
ftr-404	771	19	allocate	allocate	VERB
ftr-404	771	20	so	so	ADV
ftr-404	771	21	much	much	ADJ
ftr-404	771	22	of	of	ADP
ftr-404	771	23	the	the	DET
ftr-404	771	24	taxable	taxable	ADJ
ftr-404	771	25	income	income	NOUN
ftr-404	771	26	to	to	ADP
ftr-404	771	27	tax	tax	NOUN
ftr-404	771	28	payments	payment	NOUN
ftr-404	771	29	,	,	PUNCT
ftr-404	771	30	that	that	DET
ftr-404	771	31	atcf	atcf	NOUN
ftr-404	771	32	is	be	AUX
ftr-404	771	33	either	either	ADV
ftr-404	771	34	severely	severely	ADV
ftr-404	771	35	reduced	reduce	VERB
ftr-404	771	36	,	,	PUNCT
ftr-404	771	37	or	or	CCONJ
ftr-404	771	38	completely	completely	ADV
ftr-404	771	39	eliminated	eliminate	VERB
ftr-404	771	40	.	.	PUNCT
ftr-404	772	1	overall	overall	ADV
ftr-404	772	2	,	,	PUNCT
ftr-404	772	3	cee	cee	NOUN
ftr-404	772	4	creates	create	VERB
ftr-404	772	5	the	the	DET
ftr-404	772	6	best	good	ADJ
ftr-404	772	7	combination	combination	NOUN
ftr-404	772	8	of	of	ADP
ftr-404	772	9	revenue	revenue	NOUN
ftr-404	772	10	collection	collection	NOUN
ftr-404	772	11	and	and	CCONJ
ftr-404	772	12	capital	capital	NOUN
ftr-404	772	13	formation	formation	NOUN
ftr-404	772	14	of	of	ADP
ftr-404	772	15	any	any	DET
ftr-404	772	16	existing	exist	VERB
ftr-404	772	17	equipment	equipment	NOUN
ftr-404	772	18	cost	cost	NOUN
ftr-404	772	19	recovery	recovery	NOUN
ftr-404	772	20	scheme	scheme	NOUN
ftr-404	772	21	today	today	NOUN
ftr-404	772	22	.	.	PUNCT
ftr-404	773	1	252	252	NUM
ftr-404	773	2	florida	florida	PROPN
ftr-404	773	3	tax	tax	NOUN
ftr-404	773	4	review	review	NOUN
ftr-404	773	5	[	[	X
ftr-404	773	6	vol.7:4	vol.7:4	NOUN
ftr-404	773	7	c.	c.	PROPN
ftr-404	773	8	a	a	DET
ftr-404	773	9	deeper	deep	ADJ
ftr-404	773	10	analysis	analysis	NOUN
ftr-404	773	11	of	of	ADP
ftr-404	773	12	the	the	DET
ftr-404	773	13	model	model	NOUN
ftr-404	773	14	1	1	NUM
ftr-404	773	15	.	.	PUNCT
ftr-404	773	16	moderately	moderately	ADV
ftr-404	773	17	high	high	ADJ
ftr-404	773	18	earnings	earning	NOUN
ftr-404	773	19	levels	level	NOUN
ftr-404	773	20	table	table	VERB
ftr-404	773	21	5	5	NUM
ftr-404	773	22	isolates	isolate	NOUN
ftr-404	773	23	and	and	CCONJ
ftr-404	773	24	summarizes	summarize	VERB
ftr-404	773	25	the	the	DET
ftr-404	773	26	key	key	ADJ
ftr-404	773	27	economic	economic	ADJ
ftr-404	773	28	characteristics	characteristic	NOUN
ftr-404	773	29	of	of	ADP
ftr-404	773	30	the	the	DET
ftr-404	773	31	existing	exist	VERB
ftr-404	773	32	and	and	CCONJ
ftr-404	773	33	potential	potential	ADJ
ftr-404	773	34	methods	method	NOUN
ftr-404	773	35	of	of	ADP
ftr-404	773	36	taxing	tax	VERB
ftr-404	773	37	earnings	earning	NOUN
ftr-404	773	38	-	-	PUNCT
ftr-404	773	39	financed	finance	VERB
ftr-404	773	40	investment	investment	NOUN
ftr-404	773	41	in	in	ADP
ftr-404	773	42	equipment	equipment	NOUN
ftr-404	773	43	portrayed	portray	VERB
ftr-404	773	44	in	in	ADP
ftr-404	773	45	table	table	NOUN
ftr-404	773	46	3	3	NUM
ftr-404	773	47	,	,	PUNCT
ftr-404	773	48	in	in	ADP
ftr-404	773	49	which	which	PRON
ftr-404	773	50	the	the	DET
ftr-404	773	51	taxpayer	taxpayer	NOUN
ftr-404	773	52	had	have	VERB
ftr-404	773	53	$	$	SYM
ftr-404	773	54	200,000	200,000	NUM
ftr-404	773	55	of	of	ADP
ftr-404	773	56	earnings	earning	NOUN
ftr-404	773	57	and	and	CCONJ
ftr-404	773	58	invested	invest	VERB
ftr-404	773	59	$	$	SYM
ftr-404	773	60	120,000	120,000	NUM
ftr-404	773	61	in	in	ADP
ftr-404	773	62	equipment	equipment	NOUN
ftr-404	773	63	.	.	PUNCT
ftr-404	774	1	the	the	DET
ftr-404	774	2	key	key	ADJ
ftr-404	774	3	economic	economic	ADJ
ftr-404	774	4	characteristics	characteristic	NOUN
ftr-404	774	5	are	be	AUX
ftr-404	774	6	the	the	DET
ftr-404	774	7	amount	amount	NOUN
ftr-404	774	8	of	of	ADP
ftr-404	774	9	tax	tax	NOUN
ftr-404	774	10	paid	pay	VERB
ftr-404	774	11	and	and	CCONJ
ftr-404	774	12	the	the	DET
ftr-404	774	13	amount	amount	NOUN
ftr-404	774	14	of	of	ADP
ftr-404	774	15	after	after	ADP
ftr-404	774	16	-	-	PUNCT
ftr-404	774	17	tax	tax	NOUN
ftr-404	774	18	cash	cash	NOUN
ftr-404	774	19	flow	flow	NOUN
ftr-404	774	20	.	.	PUNCT
ftr-404	775	1	the	the	DET
ftr-404	775	2	amount	amount	NOUN
ftr-404	775	3	of	of	ADP
ftr-404	775	4	after	after	ADP
ftr-404	775	5	-	-	PUNCT
ftr-404	775	6	tax	tax	NOUN
ftr-404	775	7	cash	cash	NOUN
ftr-404	775	8	flow	flow	NOUN
ftr-404	775	9	represents	represent	VERB
ftr-404	775	10	the	the	DET
ftr-404	775	11	amount	amount	NOUN
ftr-404	775	12	generated	generate	VERB
ftr-404	775	13	for	for	ADP
ftr-404	775	14	potential	potential	ADJ
ftr-404	775	15	subsequent	subsequent	ADJ
ftr-404	775	16	capital	capital	NOUN
ftr-404	775	17	investment	investment	NOUN
ftr-404	775	18	and	and	CCONJ
ftr-404	775	19	is	be	AUX
ftr-404	775	20	,	,	PUNCT
ftr-404	775	21	therefore	therefore	ADV
ftr-404	775	22	,	,	PUNCT
ftr-404	775	23	characterized	characterize	VERB
ftr-404	775	24	as	as	ADP
ftr-404	775	25	(	(	PUNCT
ftr-404	775	26	atcf	atcf	NOUN
ftr-404	775	27	)	)	PUNCT
ftr-404	775	28	.	.	PUNCT
ftr-404	776	1	table	table	NOUN
ftr-404	776	2	5	5	NUM
ftr-404	776	3	:	:	PUNCT
ftr-404	776	4	comparative	comparative	ADJ
ftr-404	776	5	amounts	amount	NOUN
ftr-404	776	6	of	of	ADP
ftr-404	776	7	revenue	revenue	NOUN
ftr-404	776	8	and	and	CCONJ
ftr-404	776	9	after	after	ADP
ftr-404	776	10	-	-	PUNCT
ftr-404	776	11	tax	tax	NOUN
ftr-404	776	12	capital	capital	NOUN
ftr-404	776	13	formed	form	VERB
ftr-404	776	14	by	by	ADP
ftr-404	776	15	various	various	ADJ
ftr-404	776	16	equipment	equipment	NOUN
ftr-404	776	17	cost	cost	NOUN
ftr-404	776	18	recovery	recovery	NOUN
ftr-404	776	19	methods	method	NOUN
ftr-404	776	20	at	at	ADP
ftr-404	776	21	moderately	moderately	ADV
ftr-404	776	22	high	high	ADJ
ftr-404	776	23	earnings	earning	NOUN
ftr-404	776	24	levels	level	NOUN
ftr-404	776	25	200k	200k	NUM
ftr-404	776	26	earns	earn	VERB
ftr-404	776	27	tax	tax	NOUN
ftr-404	776	28	atcf	atcf	NOUN
ftr-404	776	29	macrs	macrs	NOUN
ftr-404	776	30	80	80	NUM
ftr-404	776	31	20	20	NUM
ftr-404	776	32	50	50	NUM
ftr-404	776	33	%	%	NOUN
ftr-404	776	34	bonus	bonus	NOUN
ftr-404	776	35	dep	dep	NOUN
ftr-404	776	36	60	60	NUM
ftr-404	776	37	40	40	NUM
ftr-404	776	38	full	full	ADJ
ftr-404	776	39	expensing	expense	VERB
ftr-404	776	40	40	40	NUM
ftr-404	776	41	60	60	NUM
ftr-404	776	42	cap	cap	NOUN
ftr-404	776	43	equip	equip	NOUN
ftr-404	776	44	exp	exp	NOUN
ftr-404	776	45	40	40	NUM
ftr-404	776	46	60	60	NUM
ftr-404	776	47	at	at	ADP
ftr-404	776	48	moderately	moderately	ADV
ftr-404	776	49	“	"	PUNCT
ftr-404	776	50	high	high	ADJ
ftr-404	776	51	”	"	PUNCT
ftr-404	776	52	earnings	earning	NOUN
ftr-404	776	53	levels	level	NOUN
ftr-404	776	54	(	(	PUNCT
ftr-404	776	55	$	$	SYM
ftr-404	776	56	200,000	200,000	NUM
ftr-404	776	57	)	)	PUNCT
ftr-404	776	58	(	(	PUNCT
ftr-404	776	59	significantly	significantly	ADV
ftr-404	776	60	above	above	ADP
ftr-404	776	61	both	both	CCONJ
ftr-404	776	62	the	the	DET
ftr-404	776	63	$	$	SYM
ftr-404	776	64	120,000	120,000	NUM
ftr-404	776	65	tax	tax	NOUN
ftr-404	776	66	capital	capital	NOUN
ftr-404	776	67	creation	creation	NOUN
ftr-404	776	68	threshold	threshold	NOUN
ftr-404	776	69	and	and	CCONJ
ftr-404	776	70	the	the	DET
ftr-404	776	71	amount	amount	NOUN
ftr-404	776	72	invested	invest	VERB
ftr-404	776	73	)	)	PUNCT
ftr-404	776	74	,	,	PUNCT
ftr-404	776	75	when	when	SCONJ
ftr-404	776	76	$	$	SYM
ftr-404	776	77	100,000	100,000	NUM
ftr-404	776	78	investments	investment	NOUN
ftr-404	776	79	in	in	ADP
ftr-404	776	80	equipment	equipment	NOUN
ftr-404	776	81	are	be	AUX
ftr-404	776	82	subjected	subject	VERB
ftr-404	776	83	to	to	ADP
ftr-404	776	84	the	the	DET
ftr-404	776	85	four	four	NUM
ftr-404	776	86	types	type	NOUN
ftr-404	776	87	of	of	ADP
ftr-404	776	88	cost	cost	NOUN
ftr-404	776	89	recovery	recovery	NOUN
ftr-404	776	90	displayed	display	VERB
ftr-404	776	91	in	in	ADP
ftr-404	776	92	table	table	NOUN
ftr-404	776	93	5	5	NUM
ftr-404	776	94	,	,	PUNCT
ftr-404	776	95	macrs	macr	NOUN
ftr-404	776	96	produces	produce	VERB
ftr-404	776	97	the	the	DET
ftr-404	776	98	highest	high	ADJ
ftr-404	776	99	amount	amount	NOUN
ftr-404	776	100	of	of	ADP
ftr-404	776	101	tax	tax	NOUN
ftr-404	776	102	revenue	revenue	NOUN
ftr-404	776	103	(	(	PUNCT
ftr-404	776	104	80	80	NUM
ftr-404	776	105	)	)	PUNCT
ftr-404	776	106	,	,	PUNCT
ftr-404	776	107	and	and	CCONJ
ftr-404	776	108	the	the	DET
ftr-404	776	109	lowest	low	ADJ
ftr-404	776	110	amount	amount	NOUN
ftr-404	776	111	of	of	ADP
ftr-404	776	112	post	post	ADJ
ftr-404	776	113	-	-	ADJ
ftr-404	776	114	investment	investment	ADJ
ftr-404	776	115	tax	tax	NOUN
ftr-404	776	116	capital	capital	NOUN
ftr-404	776	117	formation	formation	NOUN
ftr-404	776	118	(	(	PUNCT
ftr-404	776	119	20	20	NUM
ftr-404	776	120	)	)	PUNCT
ftr-404	776	121	.	.	PUNCT
ftr-404	777	1	therefore	therefore	ADV
ftr-404	777	2	,	,	PUNCT
ftr-404	777	3	this	this	DET
ftr-404	777	4	current	current	ADJ
ftr-404	777	5	prevailing	prevail	VERB
ftr-404	777	6	cost	cost	NOUN
ftr-404	777	7	recovery	recovery	NOUN
ftr-404	777	8	method	method	NOUN
ftr-404	777	9	is	be	AUX
ftr-404	777	10	best	good	ADJ
ftr-404	777	11	for	for	ADP
ftr-404	777	12	revenue	revenue	NOUN
ftr-404	777	13	generation	generation	NOUN
ftr-404	777	14	,	,	PUNCT
ftr-404	777	15	but	but	CCONJ
ftr-404	777	16	the	the	DET
ftr-404	777	17	worst	bad	ADJ
ftr-404	777	18	for	for	ADP
ftr-404	777	19	ongoing	ongoing	ADJ
ftr-404	777	20	tax	tax	NOUN
ftr-404	777	21	capital	capital	NOUN
ftr-404	777	22	formation	formation	NOUN
ftr-404	777	23	.	.	PUNCT
ftr-404	778	1	at	at	ADP
ftr-404	778	2	the	the	DET
ftr-404	778	3	other	other	ADJ
ftr-404	778	4	end	end	NOUN
ftr-404	778	5	of	of	ADP
ftr-404	778	6	the	the	DET
ftr-404	778	7	spectrum	spectrum	NOUN
ftr-404	778	8	,	,	PUNCT
ftr-404	778	9	full	full	ADJ
ftr-404	778	10	expensing	expensing	NOUN
ftr-404	778	11	produces	produce	VERB
ftr-404	778	12	the	the	DET
ftr-404	778	13	lowest	low	ADJ
ftr-404	778	14	amount	amount	NOUN
ftr-404	778	15	of	of	ADP
ftr-404	778	16	tax	tax	NOUN
ftr-404	778	17	revenue	revenue	NOUN
ftr-404	778	18	(	(	PUNCT
ftr-404	778	19	40	40	NUM
ftr-404	778	20	)	)	PUNCT
ftr-404	778	21	,	,	PUNCT
ftr-404	778	22	and	and	CCONJ
ftr-404	778	23	the	the	DET
ftr-404	778	24	corresponding	corresponding	ADJ
ftr-404	778	25	highest	high	ADJ
ftr-404	778	26	amount	amount	NOUN
ftr-404	778	27	of	of	ADP
ftr-404	778	28	postinvestment	postinvestment	NOUN
ftr-404	778	29	tax	tax	NOUN
ftr-404	778	30	capital	capital	NOUN
ftr-404	778	31	formation	formation	NOUN
ftr-404	778	32	(	(	PUNCT
ftr-404	778	33	60	60	NUM
ftr-404	778	34	)	)	PUNCT
ftr-404	778	35	.	.	PUNCT
ftr-404	779	1	resting	rest	VERB
ftr-404	779	2	halfway	halfway	ADV
ftr-404	779	3	between	between	ADP
ftr-404	779	4	these	these	DET
ftr-404	779	5	polar	polar	ADJ
ftr-404	779	6	opposites	opposite	NOUN
ftr-404	779	7	,	,	PUNCT
ftr-404	779	8	not	not	PART
ftr-404	779	9	surprisingly	surprisingly	ADV
ftr-404	779	10	,	,	PUNCT
ftr-404	779	11	50	50	NUM
ftr-404	779	12	%	%	NOUN
ftr-404	779	13	bonus	bonus	NOUN
ftr-404	779	14	depreciation	depreciation	NOUN
ftr-404	779	15	produces	produce	VERB
ftr-404	779	16	the	the	DET
ftr-404	779	17	mid	mid	ADJ
ftr-404	779	18	-	-	ADJ
ftr-404	779	19	level	level	ADJ
ftr-404	779	20	amount	amount	NOUN
ftr-404	779	21	of	of	ADP
ftr-404	779	22	tax	tax	NOUN
ftr-404	779	23	revenue	revenue	NOUN
ftr-404	779	24	(	(	PUNCT
ftr-404	779	25	60	60	NUM
ftr-404	779	26	)	)	PUNCT
ftr-404	779	27	,	,	PUNCT
ftr-404	779	28	and	and	CCONJ
ftr-404	779	29	the	the	DET
ftr-404	779	30	mid	mid	ADJ
ftr-404	779	31	-	-	ADJ
ftr-404	779	32	level	level	ADJ
ftr-404	779	33	amount	amount	NOUN
ftr-404	779	34	of	of	ADP
ftr-404	779	35	post	post	ADJ
ftr-404	779	36	-	-	ADJ
ftr-404	779	37	investment	investment	ADJ
ftr-404	779	38	tax	tax	NOUN
ftr-404	779	39	capital	capital	NOUN
ftr-404	779	40	formation	formation	NOUN
ftr-404	779	41	(	(	PUNCT
ftr-404	779	42	40	40	NUM
ftr-404	779	43	)	)	PUNCT
ftr-404	779	44	.	.	PUNCT
ftr-404	780	1	in	in	ADP
ftr-404	780	2	terms	term	NOUN
ftr-404	780	3	of	of	ADP
ftr-404	780	4	revenue	revenue	NOUN
ftr-404	780	5	generation	generation	NOUN
ftr-404	780	6	,	,	PUNCT
ftr-404	780	7	bonus	bonus	NOUN
ftr-404	780	8	depreciation	depreciation	NOUN
ftr-404	780	9	is	be	AUX
ftr-404	780	10	not	not	PART
ftr-404	780	11	as	as	ADV
ftr-404	780	12	bad	bad	ADJ
ftr-404	780	13	for	for	ADP
ftr-404	780	14	revenue	revenue	NOUN
ftr-404	780	15	raising	raising	NOUN
ftr-404	780	16	as	as	ADP
ftr-404	780	17	full	full	ADJ
ftr-404	780	18	expensing	expensing	NOUN
ftr-404	780	19	.	.	PUNCT
ftr-404	781	1	in	in	ADP
ftr-404	781	2	fact	fact	NOUN
ftr-404	781	3	,	,	PUNCT
ftr-404	781	4	it	it	PRON
ftr-404	781	5	causes	cause	VERB
ftr-404	781	6	50	50	NUM
ftr-404	781	7	%	%	NOUN
ftr-404	781	8	more	more	ADJ
ftr-404	781	9	tax	tax	NOUN
ftr-404	781	10	to	to	PART
ftr-404	781	11	be	be	AUX
ftr-404	781	12	paid	pay	VERB
ftr-404	781	13	(	(	PUNCT
ftr-404	781	14	60	60	NUM
ftr-404	781	15	)	)	PUNCT
ftr-404	781	16	than	than	ADP
ftr-404	781	17	full	full	ADJ
ftr-404	781	18	expensing	expense	VERB
ftr-404	781	19	(	(	PUNCT
ftr-404	781	20	40	40	NUM
ftr-404	781	21	)	)	PUNCT
ftr-404	781	22	.	.	PUNCT
ftr-404	782	1	on	on	ADP
ftr-404	782	2	the	the	DET
ftr-404	782	3	other	other	ADJ
ftr-404	782	4	hand	hand	NOUN
ftr-404	782	5	,	,	PUNCT
ftr-404	782	6	it	it	PRON
ftr-404	782	7	is	be	AUX
ftr-404	782	8	clearly	clearly	ADV
ftr-404	782	9	not	not	PART
ftr-404	782	10	as	as	ADV
ftr-404	782	11	good	good	ADJ
ftr-404	782	12	for	for	ADP
ftr-404	782	13	revenue	revenue	NOUN
ftr-404	782	14	collection	collection	NOUN
ftr-404	782	15	as	as	ADP
ftr-404	782	16	macrs	macr	NOUN
ftr-404	782	17	,	,	PUNCT
ftr-404	782	18	because	because	SCONJ
ftr-404	782	19	the	the	DET
ftr-404	782	20	amount	amount	NOUN
ftr-404	782	21	of	of	ADP
ftr-404	782	22	tax	tax	NOUN
ftr-404	782	23	generated	generate	VERB
ftr-404	782	24	by	by	ADP
ftr-404	782	25	bonus	bonus	NOUN
ftr-404	782	26	depreciation	depreciation	NOUN
ftr-404	782	27	(	(	PUNCT
ftr-404	782	28	60	60	NUM
ftr-404	782	29	)	)	PUNCT
ftr-404	782	30	is	be	AUX
ftr-404	782	31	25	25	NUM
ftr-404	782	32	%	%	NOUN
ftr-404	782	33	less	less	ADJ
ftr-404	782	34	than	than	ADP
ftr-404	782	35	the	the	DET
ftr-404	782	36	amount	amount	NOUN
ftr-404	782	37	of	of	ADP
ftr-404	782	38	tax	tax	NOUN
ftr-404	782	39	paid	pay	VERB
ftr-404	782	40	under	under	ADP
ftr-404	782	41	macrs	macrs	NOUN
ftr-404	782	42	(	(	PUNCT
ftr-404	782	43	80	80	NUM
ftr-404	782	44	)	)	PUNCT
ftr-404	782	45	.	.	PUNCT
ftr-404	783	1	in	in	ADP
ftr-404	783	2	terms	term	NOUN
ftr-404	783	3	of	of	ADP
ftr-404	783	4	aftc	aftc	NOUN
ftr-404	783	5	,	,	PUNCT
ftr-404	783	6	bonus	bonus	NOUN
ftr-404	783	7	depreciation	depreciation	NOUN
ftr-404	783	8	is	be	AUX
ftr-404	783	9	not	not	PART
ftr-404	783	10	as	as	ADV
ftr-404	783	11	beneficial	beneficial	ADJ
ftr-404	783	12	as	as	ADP
ftr-404	783	13	full	full	ADJ
ftr-404	783	14	expensing	expensing	NOUN
ftr-404	783	15	.	.	PUNCT
ftr-404	784	1	its	its	PRON
ftr-404	784	2	atcf	atcf	NOUN
ftr-404	784	3	amount	amount	NOUN
ftr-404	784	4	(	(	PUNCT
ftr-404	784	5	40	40	NUM
ftr-404	784	6	)	)	PUNCT
ftr-404	784	7	is	be	AUX
ftr-404	784	8	only	only	ADV
ftr-404	784	9	67	67	NUM
ftr-404	784	10	%	%	NOUN
ftr-404	784	11	of	of	ADP
ftr-404	784	12	the	the	DET
ftr-404	784	13	atcf	atcf	NOUN
ftr-404	784	14	produced	produce	VERB
ftr-404	784	15	by	by	ADP
ftr-404	784	16	full	full	ADJ
ftr-404	784	17	expensing	expense	VERB
ftr-404	784	18	(	(	PUNCT
ftr-404	784	19	60	60	NUM
ftr-404	784	20	)	)	PUNCT
ftr-404	784	21	.	.	PUNCT
ftr-404	785	1	however	however	ADV
ftr-404	785	2	,	,	PUNCT
ftr-404	785	3	in	in	ADP
ftr-404	785	4	comparison	comparison	NOUN
ftr-404	785	5	to	to	ADP
ftr-404	785	6	macrs	macrs	NOUN
ftr-404	785	7	,	,	PUNCT
ftr-404	785	8	the	the	DET
ftr-404	785	9	prevailing	prevail	VERB
ftr-404	785	10	cost	cost	NOUN
ftr-404	785	11	recovery	recovery	NOUN
ftr-404	785	12	system	system	NOUN
ftr-404	785	13	for	for	ADP
ftr-404	785	14	most	most	ADJ
ftr-404	785	15	investments	investment	NOUN
ftr-404	785	16	in	in	ADP
ftr-404	785	17	equipment	equipment	NOUN
ftr-404	785	18	,	,	PUNCT
ftr-404	785	19	50	50	NUM
ftr-404	785	20	%	%	NOUN
ftr-404	785	21	bonus	bonus	NOUN
ftr-404	785	22	depreciation	depreciation	NOUN
ftr-404	785	23	2006	2006	NUM
ftr-404	785	24	]	]	PUNCT
ftr-404	785	25	capital	capital	NOUN
ftr-404	785	26	equipment	equipment	NOUN
ftr-404	785	27	expensing	expense	VERB
ftr-404	785	28	253	253	NUM
ftr-404	785	29	107	107	NUM
ftr-404	785	30	.	.	PUNCT
ftr-404	786	1	$	$	SYM
ftr-404	786	2	40,000	40,000	NUM
ftr-404	786	3	atcf	atcf	NOUN
ftr-404	786	4	for	for	ADP
ftr-404	786	5	50	50	NUM
ftr-404	786	6	%	%	NOUN
ftr-404	786	7	bonus	bonus	NOUN
ftr-404	786	8	depreciation	depreciation	NOUN
ftr-404	786	9	,	,	PUNCT
ftr-404	786	10	compared	compare	VERB
ftr-404	786	11	to	to	ADP
ftr-404	786	12	$	$	SYM
ftr-404	786	13	20,000	20,000	NUM
ftr-404	786	14	for	for	ADP
ftr-404	786	15	macrs	macr	NOUN
ftr-404	786	16	.	.	PUNCT
ftr-404	786	17	108	108	NUM
ftr-404	786	18	.	.	PUNCT
ftr-404	787	1	$	$	SYM
ftr-404	787	2	60,000	60,000	NUM
ftr-404	787	3	tax	tax	NOUN
ftr-404	787	4	paid	pay	VERB
ftr-404	787	5	for	for	ADP
ftr-404	787	6	bonus	bonus	NOUN
ftr-404	787	7	depreciation	depreciation	NOUN
ftr-404	787	8	,	,	PUNCT
ftr-404	787	9	compared	compare	VERB
ftr-404	787	10	to	to	ADP
ftr-404	787	11	$	$	SYM
ftr-404	787	12	80,000	80,000	NUM
ftr-404	787	13	for	for	ADP
ftr-404	787	14	macrs	macr	NOUN
ftr-404	787	15	.	.	PUNCT
ftr-404	787	16	109	109	NUM
ftr-404	787	17	.	.	PUNCT
ftr-404	788	1	the	the	DET
ftr-404	788	2	amounts	amount	NOUN
ftr-404	788	3	in	in	ADP
ftr-404	788	4	table	table	NOUN
ftr-404	788	5	6	6	NUM
ftr-404	788	6	are	be	AUX
ftr-404	788	7	taken	take	VERB
ftr-404	788	8	from	from	ADP
ftr-404	788	9	the	the	DET
ftr-404	788	10	columns	column	NOUN
ftr-404	788	11	in	in	ADP
ftr-404	788	12	table	table	NOUN
ftr-404	788	13	4	4	NUM
ftr-404	788	14	labeled	label	VERB
ftr-404	788	15	tax	tax	NOUN
ftr-404	788	16	and	and	CCONJ
ftr-404	788	17	atcf	atcf	NOUN
ftr-404	788	18	.	.	PUNCT
ftr-404	789	1	produces	produce	VERB
ftr-404	789	2	100	100	NUM
ftr-404	789	3	%	%	NOUN
ftr-404	789	4	more	more	ADJ
ftr-404	789	5	tax	tax	NOUN
ftr-404	789	6	capital	capital	NOUN
ftr-404	789	7	formation	formation	NOUN
ftr-404	789	8	,	,	PUNCT
ftr-404	789	9	while	while	SCONJ
ftr-404	789	10	at	at	ADP
ftr-404	789	11	the	the	DET
ftr-404	789	12	same	same	ADJ
ftr-404	789	13	time	time	NOUN
ftr-404	789	14	also107	also107	NOUN
ftr-404	789	15	producing	produce	VERB
ftr-404	789	16	75	75	NUM
ftr-404	789	17	%	%	NOUN
ftr-404	789	18	as	as	ADV
ftr-404	789	19	much	much	ADJ
ftr-404	789	20	tax	tax	NOUN
ftr-404	789	21	revenue.108	revenue.108	ADP
ftr-404	789	22	cee	cee	PROPN
ftr-404	789	23	provides	provide	VERB
ftr-404	789	24	the	the	DET
ftr-404	789	25	best	good	ADJ
ftr-404	789	26	combination	combination	NOUN
ftr-404	789	27	of	of	ADP
ftr-404	789	28	revenue	revenue	NOUN
ftr-404	789	29	and	and	CCONJ
ftr-404	789	30	capital	capital	NOUN
ftr-404	789	31	formation	formation	NOUN
ftr-404	789	32	among	among	ADP
ftr-404	789	33	all	all	PRON
ftr-404	789	34	of	of	ADP
ftr-404	789	35	the	the	DET
ftr-404	789	36	alternatives	alternative	NOUN
ftr-404	789	37	currently	currently	ADV
ftr-404	789	38	available	available	ADJ
ftr-404	789	39	or	or	CCONJ
ftr-404	789	40	likely	likely	ADJ
ftr-404	789	41	to	to	PART
ftr-404	789	42	be	be	AUX
ftr-404	789	43	available	available	ADJ
ftr-404	789	44	in	in	ADP
ftr-404	789	45	the	the	DET
ftr-404	789	46	near	near	ADJ
ftr-404	789	47	future	future	NOUN
ftr-404	789	48	.	.	PUNCT
ftr-404	790	1	although	although	SCONJ
ftr-404	790	2	it	it	PRON
ftr-404	790	3	produces	produce	VERB
ftr-404	790	4	the	the	DET
ftr-404	790	5	least	least	ADJ
ftr-404	790	6	relative	relative	ADJ
ftr-404	790	7	amount	amount	NOUN
ftr-404	790	8	of	of	ADP
ftr-404	790	9	revenue	revenue	NOUN
ftr-404	790	10	tied	tie	VERB
ftr-404	790	11	with	with	ADP
ftr-404	790	12	full	full	ADJ
ftr-404	790	13	expensing	expensing	NOUN
ftr-404	790	14	it	it	PRON
ftr-404	790	15	also	also	ADV
ftr-404	790	16	produces	produce	VERB
ftr-404	790	17	the	the	DET
ftr-404	790	18	greatest	great	ADJ
ftr-404	790	19	amount	amount	NOUN
ftr-404	790	20	of	of	ADP
ftr-404	790	21	atcf	atcf	NOUN
ftr-404	790	22	tied	tie	VERB
ftr-404	790	23	with	with	ADP
ftr-404	790	24	full	full	ADJ
ftr-404	790	25	expensing	expensing	NOUN
ftr-404	790	26	.	.	PUNCT
ftr-404	791	1	at	at	ADP
ftr-404	791	2	moderately	moderately	ADV
ftr-404	791	3	high	high	ADJ
ftr-404	791	4	earnings	earning	NOUN
ftr-404	791	5	levels	level	NOUN
ftr-404	791	6	,	,	PUNCT
ftr-404	791	7	the	the	DET
ftr-404	791	8	relative	relative	ADJ
ftr-404	791	9	proportions	proportion	NOUN
ftr-404	791	10	of	of	ADP
ftr-404	791	11	revenue	revenue	NOUN
ftr-404	791	12	and	and	CCONJ
ftr-404	791	13	capital	capital	NOUN
ftr-404	791	14	formation	formation	NOUN
ftr-404	791	15	generated	generate	VERB
ftr-404	791	16	by	by	ADP
ftr-404	791	17	capital	capital	NOUN
ftr-404	791	18	expensing	expensing	NOUN
ftr-404	791	19	and	and	CCONJ
ftr-404	791	20	50	50	NUM
ftr-404	791	21	%	%	NOUN
ftr-404	791	22	bonus	bonus	NOUN
ftr-404	791	23	depreciation	depreciation	NOUN
ftr-404	791	24	,	,	PUNCT
ftr-404	791	25	respectively	respectively	ADV
ftr-404	791	26	,	,	PUNCT
ftr-404	791	27	place	place	VERB
ftr-404	791	28	them	they	PRON
ftr-404	791	29	on	on	ADP
ftr-404	791	30	opposite	opposite	ADJ
ftr-404	791	31	sides	side	NOUN
ftr-404	791	32	of	of	ADP
ftr-404	791	33	the	the	DET
ftr-404	791	34	tax	tax	NOUN
ftr-404	791	35	policy	policy	NOUN
ftr-404	791	36	direction	direction	NOUN
ftr-404	791	37	the	the	DET
ftr-404	791	38	country	country	NOUN
ftr-404	791	39	seems	seem	VERB
ftr-404	791	40	to	to	PART
ftr-404	791	41	be	be	AUX
ftr-404	791	42	heading	head	VERB
ftr-404	791	43	.	.	PUNCT
ftr-404	792	1	in	in	ADP
ftr-404	792	2	table	table	NOUN
ftr-404	792	3	5	5	NUM
ftr-404	792	4	,	,	PUNCT
ftr-404	792	5	bonus	bonus	NOUN
ftr-404	792	6	depreciation	depreciation	NOUN
ftr-404	792	7	produces	produce	VERB
ftr-404	792	8	$	$	SYM
ftr-404	792	9	60,000	60,000	NUM
ftr-404	792	10	of	of	ADP
ftr-404	792	11	revenue	revenue	NOUN
ftr-404	792	12	compared	compare	VERB
ftr-404	792	13	to	to	ADP
ftr-404	792	14	only	only	ADV
ftr-404	792	15	$	$	SYM
ftr-404	792	16	40,000	40,000	NUM
ftr-404	792	17	of	of	ADP
ftr-404	792	18	atcf	atcf	NOUN
ftr-404	792	19	.	.	PUNCT
ftr-404	793	1	in	in	ADP
ftr-404	793	2	direct	direct	ADJ
ftr-404	793	3	contrast	contrast	NOUN
ftr-404	793	4	,	,	PUNCT
ftr-404	793	5	cee	cee	NOUN
ftr-404	793	6	produces	produce	VERB
ftr-404	793	7	$	$	SYM
ftr-404	793	8	40,000	40,000	NUM
ftr-404	793	9	of	of	ADP
ftr-404	793	10	revenue	revenue	NOUN
ftr-404	793	11	compared	compare	VERB
ftr-404	793	12	to	to	ADP
ftr-404	793	13	$	$	SYM
ftr-404	793	14	60,000	60,000	NUM
ftr-404	793	15	of	of	ADP
ftr-404	793	16	aftc	aftc	NOUN
ftr-404	793	17	.	.	PUNCT
ftr-404	794	1	many	many	ADJ
ftr-404	794	2	tax	tax	NOUN
ftr-404	794	3	policy	policy	NOUN
ftr-404	794	4	makers	maker	NOUN
ftr-404	794	5	today	today	NOUN
ftr-404	794	6	believe	believe	VERB
ftr-404	794	7	that	that	SCONJ
ftr-404	794	8	capital	capital	NOUN
ftr-404	794	9	formation	formation	NOUN
ftr-404	794	10	is	be	AUX
ftr-404	794	11	relatively	relatively	ADV
ftr-404	794	12	more	more	ADV
ftr-404	794	13	important	important	ADJ
ftr-404	794	14	than	than	ADP
ftr-404	794	15	revenue	revenue	NOUN
ftr-404	794	16	generation	generation	NOUN
ftr-404	794	17	.	.	PUNCT
ftr-404	795	1	2	2	X
ftr-404	795	2	.	.	X
ftr-404	795	3	low	low	ADJ
ftr-404	795	4	earnings	earning	NOUN
ftr-404	795	5	levels	level	NOUN
ftr-404	795	6	in	in	ADP
ftr-404	795	7	order	order	NOUN
ftr-404	795	8	to	to	PART
ftr-404	795	9	get	get	VERB
ftr-404	795	10	a	a	DET
ftr-404	795	11	better	well	ADJ
ftr-404	795	12	idea	idea	NOUN
ftr-404	795	13	of	of	ADP
ftr-404	795	14	how	how	SCONJ
ftr-404	795	15	cee	cee	NOUN
ftr-404	795	16	functions	function	NOUN
ftr-404	795	17	when	when	SCONJ
ftr-404	795	18	investments	investment	NOUN
ftr-404	795	19	occur	occur	VERB
ftr-404	795	20	below	below	ADP
ftr-404	795	21	the	the	DET
ftr-404	795	22	natural	natural	ADJ
ftr-404	795	23	capital	capital	NOUN
ftr-404	795	24	creation	creation	NOUN
ftr-404	795	25	threshold	threshold	NOUN
ftr-404	795	26	,	,	PUNCT
ftr-404	795	27	table	table	NOUN
ftr-404	795	28	6	6	NUM
ftr-404	795	29	presents	present	VERB
ftr-404	795	30	the	the	DET
ftr-404	795	31	same	same	ADJ
ftr-404	795	32	data	datum	NOUN
ftr-404	795	33	as	as	SCONJ
ftr-404	795	34	that	that	PRON
ftr-404	795	35	presented	present	VERB
ftr-404	795	36	in	in	ADP
ftr-404	795	37	table	table	NOUN
ftr-404	795	38	5	5	NUM
ftr-404	795	39	,	,	PUNCT
ftr-404	795	40	with	with	ADP
ftr-404	795	41	the	the	DET
ftr-404	795	42	exception	exception	NOUN
ftr-404	795	43	of	of	ADP
ftr-404	795	44	the	the	DET
ftr-404	795	45	amount	amount	NOUN
ftr-404	795	46	of	of	ADP
ftr-404	795	47	earnings	earning	NOUN
ftr-404	795	48	employed	employ	VERB
ftr-404	795	49	.	.	PUNCT
ftr-404	796	1	this	this	DET
ftr-404	796	2	time	time	NOUN
ftr-404	796	3	,	,	PUNCT
ftr-404	796	4	our	our	PRON
ftr-404	796	5	taxpayer	taxpayer	NOUN
ftr-404	796	6	has	have	VERB
ftr-404	796	7	only	only	ADV
ftr-404	796	8	$	$	SYM
ftr-404	796	9	150,000	150,000	NUM
ftr-404	796	10	of	of	ADP
ftr-404	796	11	earnings	earning	NOUN
ftr-404	796	12	,	,	PUNCT
ftr-404	796	13	but	but	CCONJ
ftr-404	796	14	still	still	ADV
ftr-404	796	15	invests	invest	VERB
ftr-404	796	16	$	$	SYM
ftr-404	796	17	100,000	100,000	NUM
ftr-404	796	18	in	in	ADP
ftr-404	796	19	equipment	equipment	NOUN
ftr-404	796	20	.	.	PUNCT
ftr-404	797	1	that	that	DET
ftr-404	797	2	amount	amount	NOUN
ftr-404	797	3	is	be	AUX
ftr-404	797	4	only	only	ADV
ftr-404	797	5	$	$	SYM
ftr-404	797	6	10,000	10,000	NUM
ftr-404	797	7	greater	great	ADJ
ftr-404	797	8	than	than	ADP
ftr-404	797	9	the109	the109	PROPN
ftr-404	797	10	$	$	SYM
ftr-404	797	11	90,000	90,000	NUM
ftr-404	797	12	tax	tax	NOUN
ftr-404	797	13	capital	capital	NOUN
ftr-404	797	14	creation	creation	NOUN
ftr-404	797	15	threshold	threshold	NOUN
ftr-404	797	16	.	.	PUNCT
ftr-404	798	1	table	table	NOUN
ftr-404	798	2	6	6	NUM
ftr-404	798	3	reveals	reveal	VERB
ftr-404	798	4	the	the	DET
ftr-404	798	5	same	same	ADJ
ftr-404	798	6	type	type	NOUN
ftr-404	798	7	of	of	ADP
ftr-404	798	8	results	result	NOUN
ftr-404	798	9	as	as	ADP
ftr-404	798	10	those	those	PRON
ftr-404	798	11	shown	show	VERB
ftr-404	798	12	in	in	ADP
ftr-404	798	13	table	table	NOUN
ftr-404	798	14	5	5	NUM
ftr-404	798	15	for	for	ADP
ftr-404	798	16	the	the	DET
ftr-404	798	17	same	same	ADJ
ftr-404	798	18	range	range	NOUN
ftr-404	798	19	of	of	ADP
ftr-404	798	20	recovery	recovery	NOUN
ftr-404	798	21	methods	method	NOUN
ftr-404	798	22	.	.	PUNCT
ftr-404	799	1	table	table	NOUN
ftr-404	799	2	6	6	NUM
ftr-404	799	3	:	:	PUNCT
ftr-404	799	4	comparative	comparative	ADJ
ftr-404	799	5	amounts	amount	NOUN
ftr-404	799	6	of	of	ADP
ftr-404	799	7	revenue	revenue	NOUN
ftr-404	799	8	and	and	CCONJ
ftr-404	799	9	new	new	ADJ
ftr-404	799	10	tax	tax	NOUN
ftr-404	799	11	capital	capital	NOUN
ftr-404	799	12	formed	form	VERB
ftr-404	799	13	by	by	ADP
ftr-404	799	14	various	various	ADJ
ftr-404	799	15	equipment	equipment	NOUN
ftr-404	799	16	cost	cost	NOUN
ftr-404	799	17	recovery	recovery	NOUN
ftr-404	799	18	methods	method	NOUN
ftr-404	799	19	at	at	ADP
ftr-404	799	20	relatively	relatively	ADV
ftr-404	799	21	low	low	ADJ
ftr-404	799	22	earnings	earning	NOUN
ftr-404	799	23	levels	level	NOUN
ftr-404	799	24	150k	150k	PROPN
ftr-404	799	25	earns	earn	VERB
ftr-404	799	26	tax	tax	NOUN
ftr-404	799	27	atcf	atcf	NOUN
ftr-404	799	28	macrs	macrs	NOUN
ftr-404	799	29	60	60	NUM
ftr-404	799	30	10	10	NUM
ftr-404	799	31	50	50	NUM
ftr-404	799	32	%	%	NOUN
ftr-404	799	33	bonus	bonus	NOUN
ftr-404	799	34	dep	dep	NOUN
ftr-404	799	35	40	40	NUM
ftr-404	799	36	10	10	NUM
ftr-404	799	37	full	full	ADJ
ftr-404	799	38	expensing	expense	VERB
ftr-404	799	39	20	20	NUM
ftr-404	799	40	30	30	NUM
ftr-404	799	41	cap	cap	NOUN
ftr-404	799	42	equip	equip	NOUN
ftr-404	799	43	exp	exp	NOUN
ftr-404	799	44	24	24	NUM
ftr-404	799	45	26	26	NUM
ftr-404	799	46	in	in	ADP
ftr-404	799	47	table	table	NOUN
ftr-404	799	48	6	6	NUM
ftr-404	799	49	,	,	PUNCT
ftr-404	799	50	the	the	DET
ftr-404	799	51	capital	capital	NOUN
ftr-404	799	52	creation	creation	NOUN
ftr-404	799	53	threshold	threshold	NOUN
ftr-404	799	54	limits	limit	VERB
ftr-404	799	55	the	the	DET
ftr-404	799	56	cee	cee	NOUN
ftr-404	799	57	deduction	deduction	NOUN
ftr-404	799	58	to	to	ADP
ftr-404	799	59	only	only	ADV
ftr-404	799	60	$	$	SYM
ftr-404	799	61	90	90	NUM
ftr-404	799	62	of	of	ADP
ftr-404	799	63	the	the	DET
ftr-404	799	64	$	$	SYM
ftr-404	799	65	100	100	NUM
ftr-404	799	66	invested	invest	VERB
ftr-404	799	67	in	in	ADP
ftr-404	799	68	the	the	DET
ftr-404	799	69	equipment	equipment	NOUN
ftr-404	799	70	.	.	PUNCT
ftr-404	800	1	the	the	DET
ftr-404	800	2	result	result	NOUN
ftr-404	800	3	is	be	AUX
ftr-404	800	4	$	$	SYM
ftr-404	800	5	60	60	NUM
ftr-404	800	6	of	of	ADP
ftr-404	800	7	taxable	taxable	ADJ
ftr-404	800	8	income	income	NOUN
ftr-404	800	9	,	,	PUNCT
ftr-404	800	10	which	which	PRON
ftr-404	800	11	in	in	ADP
ftr-404	800	12	turn	turn	NOUN
ftr-404	800	13	creates	create	VERB
ftr-404	800	14	$	$	SYM
ftr-404	800	15	24	24	NUM
ftr-404	800	16	in	in	ADP
ftr-404	800	17	tax	tax	NOUN
ftr-404	800	18	and	and	CCONJ
ftr-404	800	19	$	$	SYM
ftr-404	800	20	26	26	NUM
ftr-404	800	21	of	of	ADP
ftr-404	800	22	aftc	aftc	NOUN
ftr-404	800	23	.	.	PUNCT
ftr-404	801	1	in	in	ADP
ftr-404	801	2	comparison	comparison	NOUN
ftr-404	801	3	to	to	ADP
ftr-404	801	4	full	full	ADJ
ftr-404	801	5	expensing	expensing	NOUN
ftr-404	801	6	,	,	PUNCT
ftr-404	801	7	cee	cee	NOUN
ftr-404	801	8	generates	generate	VERB
ftr-404	801	9	20	20	NUM
ftr-404	801	10	%	%	NOUN
ftr-404	801	11	more	more	ADJ
ftr-404	801	12	revenue	revenue	NOUN
ftr-404	801	13	and	and	CCONJ
ftr-404	801	14	only	only	ADV
ftr-404	801	15	13	13	NUM
ftr-404	801	16	%	%	NOUN
ftr-404	801	17	less	less	ADJ
ftr-404	801	18	after	after	ADP
ftr-404	801	19	tax	tax	NOUN
ftr-404	801	20	capital	capital	NOUN
ftr-404	801	21	.	.	PUNCT
ftr-404	802	1	254	254	NUM
ftr-404	802	2	florida	florida	PROPN
ftr-404	802	3	tax	tax	NOUN
ftr-404	802	4	review	review	NOUN
ftr-404	802	5	[	[	X
ftr-404	802	6	vol.7:4	vol.7:4	NOUN
ftr-404	802	7	110	110	NUM
ftr-404	802	8	.	.	PUNCT
ftr-404	803	1	at	at	ADP
ftr-404	803	2	this	this	DET
ftr-404	803	3	early	early	ADJ
ftr-404	803	4	stage	stage	NOUN
ftr-404	803	5	of	of	ADP
ftr-404	803	6	the	the	DET
ftr-404	803	7	development	development	NOUN
ftr-404	803	8	of	of	ADP
ftr-404	803	9	cee	cee	PROPN
ftr-404	803	10	,	,	PUNCT
ftr-404	803	11	i	i	PRON
ftr-404	803	12	acknowledge	acknowledge	VERB
ftr-404	803	13	the	the	DET
ftr-404	803	14	need	need	NOUN
ftr-404	803	15	to	to	PART
ftr-404	803	16	refine	refine	VERB
ftr-404	803	17	and/or	and/or	CCONJ
ftr-404	803	18	modify	modify	VERB
ftr-404	803	19	the	the	DET
ftr-404	803	20	definition	definition	NOUN
ftr-404	803	21	of	of	ADP
ftr-404	803	22	the	the	DET
ftr-404	803	23	generic	generic	ADJ
ftr-404	803	24	term	term	NOUN
ftr-404	803	25	“	"	PUNCT
ftr-404	803	26	taxable	taxable	ADJ
ftr-404	803	27	income	income	NOUN
ftr-404	803	28	,	,	PUNCT
ftr-404	803	29	”	"	PUNCT
ftr-404	803	30	to	to	PART
ftr-404	803	31	better	well	ADV
ftr-404	803	32	accommodate	accommodate	VERB
ftr-404	803	33	the	the	DET
ftr-404	803	34	potential	potential	ADJ
ftr-404	803	35	policy	policy	NOUN
ftr-404	803	36	and	and	CCONJ
ftr-404	803	37	administrative	administrative	ADJ
ftr-404	803	38	constraints	constraint	NOUN
ftr-404	803	39	that	that	PRON
ftr-404	803	40	may	may	AUX
ftr-404	803	41	come	come	VERB
ftr-404	803	42	into	into	ADP
ftr-404	803	43	play	play	NOUN
ftr-404	803	44	in	in	ADP
ftr-404	803	45	the	the	DET
ftr-404	803	46	future	future	NOUN
ftr-404	803	47	,	,	PUNCT
ftr-404	803	48	if	if	SCONJ
ftr-404	803	49	cee	cee	NOUN
ftr-404	803	50	is	be	AUX
ftr-404	803	51	to	to	PART
ftr-404	803	52	be	be	AUX
ftr-404	803	53	further	far	ADV
ftr-404	803	54	developed	develop	VERB
ftr-404	803	55	.	.	PUNCT
ftr-404	804	1	cee	cee	NOUN
ftr-404	804	2	also	also	ADV
ftr-404	804	3	performs	perform	VERB
ftr-404	804	4	well	well	ADV
ftr-404	804	5	relative	relative	ADJ
ftr-404	804	6	to	to	ADP
ftr-404	804	7	50	50	NUM
ftr-404	804	8	%	%	NOUN
ftr-404	804	9	bonus	bonus	NOUN
ftr-404	804	10	depreciation	depreciation	NOUN
ftr-404	804	11	.	.	PUNCT
ftr-404	805	1	while	while	SCONJ
ftr-404	805	2	it	it	PRON
ftr-404	805	3	produces	produce	VERB
ftr-404	805	4	40	40	NUM
ftr-404	805	5	%	%	NOUN
ftr-404	805	6	less	less	ADJ
ftr-404	805	7	tax	tax	NOUN
ftr-404	805	8	revenue	revenue	NOUN
ftr-404	805	9	than	than	ADP
ftr-404	805	10	bonus	bonus	NOUN
ftr-404	805	11	depreciation	depreciation	NOUN
ftr-404	805	12	,	,	PUNCT
ftr-404	805	13	it	it	PRON
ftr-404	805	14	forms	form	VERB
ftr-404	805	15	260	260	NUM
ftr-404	805	16	%	%	NOUN
ftr-404	805	17	more	more	ADJ
ftr-404	805	18	after	after	ADP
ftr-404	805	19	-	-	PUNCT
ftr-404	805	20	tax	tax	NOUN
ftr-404	805	21	capital	capital	NOUN
ftr-404	805	22	.	.	PUNCT
ftr-404	806	1	again	again	ADV
ftr-404	806	2	,	,	PUNCT
ftr-404	806	3	cee	cee	NOUN
ftr-404	806	4	produces	produce	VERB
ftr-404	806	5	the	the	DET
ftr-404	806	6	most	most	ADJ
ftr-404	806	7	capital	capital	NOUN
ftr-404	806	8	formation	formation	NOUN
ftr-404	806	9	bang	bang	NOUN
ftr-404	806	10	for	for	ADP
ftr-404	806	11	every	every	DET
ftr-404	806	12	buck	buck	NOUN
ftr-404	806	13	of	of	ADP
ftr-404	806	14	tax	tax	NOUN
ftr-404	806	15	revenue	revenue	NOUN
ftr-404	806	16	lost	lose	VERB
ftr-404	806	17	of	of	ADP
ftr-404	806	18	any	any	DET
ftr-404	806	19	existing	exist	VERB
ftr-404	806	20	or	or	CCONJ
ftr-404	806	21	likely	likely	ADJ
ftr-404	806	22	future	future	ADJ
ftr-404	806	23	equipment	equipment	NOUN
ftr-404	806	24	cost	cost	NOUN
ftr-404	806	25	recovery	recovery	NOUN
ftr-404	806	26	scheme	scheme	NOUN
ftr-404	806	27	.	.	PUNCT
ftr-404	807	1	3	3	X
ftr-404	807	2	.	.	X
ftr-404	807	3	very	very	ADV
ftr-404	807	4	high	high	ADJ
ftr-404	807	5	earnings	earning	NOUN
ftr-404	807	6	levels	level	NOUN
ftr-404	807	7	lastly	lastly	ADV
ftr-404	807	8	,	,	PUNCT
ftr-404	807	9	i	i	PRON
ftr-404	807	10	will	will	AUX
ftr-404	807	11	explore	explore	VERB
ftr-404	807	12	the	the	DET
ftr-404	807	13	relative	relative	ADJ
ftr-404	807	14	advantages	advantage	NOUN
ftr-404	807	15	of	of	ADP
ftr-404	807	16	cee	cee	NOUN
ftr-404	807	17	in	in	ADP
ftr-404	807	18	the	the	DET
ftr-404	807	19	context	context	NOUN
ftr-404	807	20	of	of	ADP
ftr-404	807	21	relatively	relatively	ADV
ftr-404	807	22	high	high	ADJ
ftr-404	807	23	earnings	earning	NOUN
ftr-404	807	24	in	in	ADP
ftr-404	807	25	relation	relation	NOUN
ftr-404	807	26	to	to	ADP
ftr-404	807	27	amounts	amount	NOUN
ftr-404	807	28	of	of	ADP
ftr-404	807	29	investment	investment	NOUN
ftr-404	807	30	.	.	PUNCT
ftr-404	808	1	in	in	ADP
ftr-404	808	2	this	this	DET
ftr-404	808	3	type	type	NOUN
ftr-404	808	4	of	of	ADP
ftr-404	808	5	environment	environment	NOUN
ftr-404	808	6	,	,	PUNCT
ftr-404	808	7	the	the	DET
ftr-404	808	8	computation	computation	NOUN
ftr-404	808	9	of	of	ADP
ftr-404	808	10	allowable	allowable	ADJ
ftr-404	808	11	deductions	deduction	NOUN
ftr-404	808	12	under	under	ADP
ftr-404	808	13	cee	cee	NOUN
ftr-404	808	14	depends	depend	VERB
ftr-404	808	15	on	on	ADP
ftr-404	808	16	the	the	DET
ftr-404	808	17	availability	availability	NOUN
ftr-404	808	18	of	of	ADP
ftr-404	808	19	nascent	nascent	ADJ
ftr-404	808	20	tax	tax	NOUN
ftr-404	808	21	capital	capital	NOUN
ftr-404	808	22	,	,	PUNCT
ftr-404	808	23	which	which	PRON
ftr-404	808	24	in	in	ADP
ftr-404	808	25	the	the	DET
ftr-404	808	26	highest	high	ADJ
ftr-404	808	27	bracket	bracket	NOUN
ftr-404	808	28	of	of	ADP
ftr-404	808	29	today	today	NOUN
ftr-404	808	30	’s	’s	PART
ftr-404	808	31	tax	tax	NOUN
ftr-404	808	32	rate	rate	NOUN
ftr-404	808	33	schedule	schedule	NOUN
ftr-404	808	34	,	,	PUNCT
ftr-404	808	35	can	can	AUX
ftr-404	808	36	equal	equal	VERB
ftr-404	808	37	65	65	NUM
ftr-404	808	38	%	%	NOUN
ftr-404	808	39	of	of	ADP
ftr-404	808	40	taxable	taxable	ADJ
ftr-404	808	41	income	income	NOUN
ftr-404	808	42	remaining	remain	VERB
ftr-404	808	43	after	after	ADP
ftr-404	808	44	all	all	DET
ftr-404	808	45	deductions	deduction	NOUN
ftr-404	808	46	,	,	PUNCT
ftr-404	808	47	other	other	ADJ
ftr-404	808	48	than	than	ADP
ftr-404	808	49	cost	cost	NOUN
ftr-404	808	50	recovery	recovery	NOUN
ftr-404	808	51	for	for	ADP
ftr-404	808	52	equipment	equipment	NOUN
ftr-404	808	53	,	,	PUNCT
ftr-404	808	54	have	have	AUX
ftr-404	808	55	been	be	AUX
ftr-404	808	56	taken	take	VERB
ftr-404	808	57	.	.	PUNCT
ftr-404	809	1	on	on	ADP
ftr-404	809	2	the	the	DET
ftr-404	809	3	other	other	ADJ
ftr-404	809	4	hand,110	hand,110	PROPN
ftr-404	809	5	deductions	deduction	NOUN
ftr-404	809	6	for	for	ADP
ftr-404	809	7	equipment	equipment	NOUN
ftr-404	809	8	under	under	ADP
ftr-404	809	9	sections	section	NOUN
ftr-404	809	10	168(k	168(k	NUM
ftr-404	809	11	)	)	PUNCT
ftr-404	809	12	and	and	CCONJ
ftr-404	809	13	179	179	NUM
ftr-404	809	14	are	be	AUX
ftr-404	809	15	limited	limit	VERB
ftr-404	809	16	by	by	ADP
ftr-404	809	17	the	the	DET
ftr-404	809	18	amounts	amount	NOUN
ftr-404	809	19	of	of	ADP
ftr-404	809	20	the	the	DET
ftr-404	809	21	investments	investment	NOUN
ftr-404	809	22	themselves	themselves	PRON
ftr-404	809	23	and	and	CCONJ
ftr-404	809	24	by	by	ADP
ftr-404	809	25	arbitrary	arbitrary	ADJ
ftr-404	809	26	fixed	fix	VERB
ftr-404	809	27	ceilings	ceiling	NOUN
ftr-404	809	28	,	,	PUNCT
ftr-404	809	29	respectively	respectively	ADV
ftr-404	809	30	.	.	PUNCT
ftr-404	810	1	as	as	ADP
ftr-404	810	2	a	a	DET
ftr-404	810	3	result	result	NOUN
ftr-404	810	4	,	,	PUNCT
ftr-404	810	5	they	they	PRON
ftr-404	810	6	can	can	AUX
ftr-404	810	7	not	not	PART
ftr-404	810	8	exceed	exceed	VERB
ftr-404	810	9	50	50	NUM
ftr-404	810	10	%	%	NOUN
ftr-404	810	11	of	of	ADP
ftr-404	810	12	the	the	DET
ftr-404	810	13	amount	amount	NOUN
ftr-404	810	14	invested	invest	VERB
ftr-404	810	15	plus	plus	CCONJ
ftr-404	810	16	$	$	SYM
ftr-404	810	17	100,000	100,000	NUM
ftr-404	810	18	.	.	PUNCT
ftr-404	811	1	as	as	ADP
ftr-404	811	2	a	a	DET
ftr-404	811	3	result	result	NOUN
ftr-404	811	4	of	of	ADP
ftr-404	811	5	the	the	DET
ftr-404	811	6	difference	difference	NOUN
ftr-404	811	7	in	in	ADP
ftr-404	811	8	deduction	deduction	NOUN
ftr-404	811	9	computation	computation	NOUN
ftr-404	811	10	,	,	PUNCT
ftr-404	811	11	at	at	ADP
ftr-404	811	12	very	very	ADV
ftr-404	811	13	high	high	ADJ
ftr-404	811	14	earnings	earning	NOUN
ftr-404	811	15	levels	level	NOUN
ftr-404	811	16	,	,	PUNCT
ftr-404	811	17	cee	cee	NOUN
ftr-404	811	18	deductions	deduction	NOUN
ftr-404	811	19	will	will	AUX
ftr-404	811	20	always	always	ADV
ftr-404	811	21	exceed	exceed	VERB
ftr-404	811	22	deductions	deduction	NOUN
ftr-404	811	23	currently	currently	ADV
ftr-404	811	24	available	available	ADJ
ftr-404	811	25	under	under	ADP
ftr-404	811	26	sections	section	NOUN
ftr-404	811	27	168(k	168(k	NUM
ftr-404	811	28	)	)	PUNCT
ftr-404	811	29	and	and	CCONJ
ftr-404	811	30	179	179	NUM
ftr-404	811	31	combined	combine	VERB
ftr-404	811	32	at	at	ADP
ftr-404	811	33	every	every	DET
ftr-404	811	34	level	level	NOUN
ftr-404	811	35	of	of	ADP
ftr-404	811	36	investment	investment	NOUN
ftr-404	811	37	.	.	PUNCT
ftr-404	812	1	table	table	NOUN
ftr-404	812	2	7	7	NUM
ftr-404	812	3	compares	compare	VERB
ftr-404	812	4	the	the	DET
ftr-404	812	5	amounts	amount	NOUN
ftr-404	812	6	of	of	ADP
ftr-404	812	7	deductions	deduction	NOUN
ftr-404	812	8	allowed	allow	VERB
ftr-404	812	9	by	by	ADP
ftr-404	812	10	the	the	DET
ftr-404	812	11	combination	combination	NOUN
ftr-404	812	12	of	of	ADP
ftr-404	812	13	sections	section	NOUN
ftr-404	812	14	168(k	168(k	NUM
ftr-404	812	15	)	)	PUNCT
ftr-404	812	16	and	and	CCONJ
ftr-404	812	17	179	179	NUM
ftr-404	812	18	,	,	PUNCT
ftr-404	812	19	to	to	ADP
ftr-404	812	20	the	the	DET
ftr-404	812	21	amount	amount	NOUN
ftr-404	812	22	of	of	ADP
ftr-404	812	23	cee	cee	NOUN
ftr-404	812	24	deductions	deduction	NOUN
ftr-404	812	25	allowed	allow	VERB
ftr-404	812	26	for	for	ADP
ftr-404	812	27	the	the	DET
ftr-404	812	28	same	same	ADJ
ftr-404	812	29	amount	amount	NOUN
ftr-404	812	30	of	of	ADP
ftr-404	812	31	investment	investment	NOUN
ftr-404	812	32	at	at	ADP
ftr-404	812	33	various	various	ADJ
ftr-404	812	34	levels	level	NOUN
ftr-404	812	35	of	of	ADP
ftr-404	812	36	investment	investment	NOUN
ftr-404	812	37	between	between	ADP
ftr-404	812	38	$	$	SYM
ftr-404	812	39	200,000	200,000	NUM
ftr-404	812	40	and	and	CCONJ
ftr-404	812	41	$	$	SYM
ftr-404	812	42	800,000	800,000	NUM
ftr-404	812	43	.	.	PUNCT
ftr-404	813	1	table	table	NOUN
ftr-404	813	2	7	7	NUM
ftr-404	813	3	:	:	PUNCT
ftr-404	813	4	comparative	comparative	ADJ
ftr-404	813	5	amounts	amount	NOUN
ftr-404	813	6	of	of	ADP
ftr-404	813	7	revenue	revenue	NOUN
ftr-404	813	8	and	and	CCONJ
ftr-404	813	9	tax	tax	NOUN
ftr-404	813	10	capital	capital	NOUN
ftr-404	813	11	formed	form	VERB
ftr-404	813	12	by	by	ADP
ftr-404	813	13	various	various	ADJ
ftr-404	813	14	equipment	equipment	NOUN
ftr-404	813	15	cost	cost	NOUN
ftr-404	813	16	recovery	recovery	NOUN
ftr-404	813	17	methods	method	NOUN
ftr-404	813	18	at	at	ADP
ftr-404	813	19	relatively	relatively	ADV
ftr-404	813	20	high	high	ADJ
ftr-404	813	21	earnings	earning	NOUN
ftr-404	813	22	levels	level	NOUN
ftr-404	813	23	(	(	PUNCT
ftr-404	813	24	$	$	SYM
ftr-404	813	25	1	1	NUM
ftr-404	813	26	m	m	NOUN
ftr-404	813	27	)	)	PUNCT
ftr-404	813	28	deduct	deduct	VERB
ftr-404	813	29	200k	200k	NUM
ftr-404	813	30	investment	investment	NOUN
ftr-404	813	31	400k	400k	NUM
ftr-404	813	32	investment	investment	NOUN
ftr-404	813	33	600k	600k	NUM
ftr-404	813	34	investment	investment	NOUN
ftr-404	813	35	800k	800k	NUM
ftr-404	813	36	investment	investment	NOUN
ftr-404	813	37	allow	allow	VERB
ftr-404	813	38	179/168	179/168	PROPN
ftr-404	813	39	cap	cap	NOUN
ftr-404	813	40	179/168	179/168	NOUN
ftr-404	813	41	cap	cap	NOUN
ftr-404	813	42	179/168	179/168	NOUN
ftr-404	813	43	cap	cap	NOUN
ftr-404	813	44	179/168	179/168	NOUN
ftr-404	813	45	cap	cap	NOUN
ftr-404	813	46	exp	exp	NOUN
ftr-404	813	47	exp	exp	NOUN
ftr-404	813	48	exp	exp	NOUN
ftr-404	813	49	exp	exp	NOUN
ftr-404	813	50	1	1	NUM
ftr-404	813	51	mil	mil	NOUN
ftr-404	813	52	800k	800k	NUM
ftr-404	813	53	600	600	NUM
ftr-404	813	54	650	650	NUM
ftr-404	813	55	600k	600k	NUM
ftr-404	813	56	400	400	NUM
ftr-404	813	57	450	450	NUM
ftr-404	813	58	400k	400k	NUM
ftr-404	813	59	350	350	NUM
ftr-404	813	60	at	at	ADP
ftr-404	813	61	even	even	ADV
ftr-404	813	62	higher	high	ADJ
ftr-404	813	63	levels	level	NOUN
ftr-404	813	64	of	of	ADP
ftr-404	813	65	earnings	earning	NOUN
ftr-404	813	66	,	,	PUNCT
ftr-404	813	67	the	the	DET
ftr-404	813	68	combination	combination	NOUN
ftr-404	813	69	of	of	ADP
ftr-404	813	70	sections	section	NOUN
ftr-404	813	71	168(k	168(k	NUM
ftr-404	813	72	)	)	PUNCT
ftr-404	813	73	and	and	CCONJ
ftr-404	813	74	179	179	NUM
ftr-404	813	75	deductions	deduction	NOUN
ftr-404	813	76	,	,	PUNCT
ftr-404	813	77	will	will	AUX
ftr-404	813	78	max	max	VERB
ftr-404	813	79	out	out	ADP
ftr-404	813	80	at	at	ADP
ftr-404	813	81	a	a	DET
ftr-404	813	82	little	little	ADJ
ftr-404	813	83	more	more	ADJ
ftr-404	813	84	than	than	ADP
ftr-404	813	85	50	50	NUM
ftr-404	813	86	%	%	NOUN
ftr-404	813	87	of	of	ADP
ftr-404	813	88	the	the	DET
ftr-404	813	89	amount	amount	NOUN
ftr-404	813	90	2006	2006	NUM
ftr-404	813	91	]	]	PUNCT
ftr-404	813	92	capital	capital	NOUN
ftr-404	813	93	equipment	equipment	NOUN
ftr-404	813	94	expensing	expense	VERB
ftr-404	813	95	255	255	NUM
ftr-404	813	96	111	111	NUM
ftr-404	813	97	.	.	PUNCT
ftr-404	814	1	for	for	ADP
ftr-404	814	2	single	single	ADJ
ftr-404	814	3	individuals	individual	NOUN
ftr-404	814	4	with	with	ADP
ftr-404	814	5	taxable	taxable	ADJ
ftr-404	814	6	income	income	NOUN
ftr-404	814	7	greater	great	ADJ
ftr-404	814	8	than	than	ADP
ftr-404	814	9	$	$	SYM
ftr-404	814	10	319,100	319,100	NUM
ftr-404	814	11	,	,	PUNCT
ftr-404	814	12	and	and	CCONJ
ftr-404	814	13	for	for	ADP
ftr-404	814	14	corporations	corporation	NOUN
ftr-404	814	15	with	with	ADP
ftr-404	814	16	taxable	taxable	ADJ
ftr-404	814	17	income	income	NOUN
ftr-404	814	18	greater	great	ADJ
ftr-404	814	19	than	than	ADP
ftr-404	814	20	$	$	SYM
ftr-404	814	21	18.33million	18.33million	NUM
ftr-404	814	22	.	.	PUNCT
ftr-404	815	1	112	112	NUM
ftr-404	815	2	.	.	PUNCT
ftr-404	816	1	essentially	essentially	ADV
ftr-404	816	2	,	,	PUNCT
ftr-404	816	3	cee	cee	NOUN
ftr-404	816	4	allows	allow	VERB
ftr-404	816	5	nascent	nascent	ADJ
ftr-404	816	6	capital	capital	NOUN
ftr-404	816	7	investment	investment	NOUN
ftr-404	816	8	to	to	PART
ftr-404	816	9	be	be	AUX
ftr-404	816	10	expensed	expense	VERB
ftr-404	816	11	in	in	ADP
ftr-404	816	12	the	the	DET
ftr-404	816	13	same	same	ADJ
ftr-404	816	14	year	year	NOUN
ftr-404	816	15	that	that	PRON
ftr-404	816	16	nascent	nascent	ADJ
ftr-404	816	17	tax	tax	NOUN
ftr-404	816	18	capital	capital	NOUN
ftr-404	816	19	is	be	AUX
ftr-404	816	20	created	create	VERB
ftr-404	816	21	,	,	PUNCT
ftr-404	816	22	rather	rather	ADV
ftr-404	816	23	than	than	ADP
ftr-404	816	24	waiting	wait	VERB
ftr-404	816	25	until	until	ADP
ftr-404	816	26	the	the	DET
ftr-404	816	27	succeeding	succeed	VERB
ftr-404	816	28	year	year	NOUN
ftr-404	816	29	,	,	PUNCT
ftr-404	816	30	in	in	ADP
ftr-404	816	31	which	which	PRON
ftr-404	816	32	the	the	DET
ftr-404	816	33	after	after	ADP
ftr-404	816	34	-	-	PUNCT
ftr-404	816	35	tax	tax	NOUN
ftr-404	816	36	earnings	earning	NOUN
ftr-404	816	37	that	that	PRON
ftr-404	816	38	had	have	AUX
ftr-404	816	39	been	be	AUX
ftr-404	816	40	taxed	tax	VERB
ftr-404	816	41	but	but	CCONJ
ftr-404	816	42	not	not	PART
ftr-404	816	43	invested	invest	VERB
ftr-404	816	44	the	the	DET
ftr-404	816	45	year	year	NOUN
ftr-404	816	46	before	before	ADV
ftr-404	816	47	,	,	PUNCT
ftr-404	816	48	were	be	AUX
ftr-404	816	49	then	then	ADV
ftr-404	816	50	free	free	ADJ
ftr-404	816	51	to	to	PART
ftr-404	816	52	invest	invest	VERB
ftr-404	816	53	,	,	PUNCT
ftr-404	816	54	as	as	ADP
ftr-404	816	55	true	true	ADJ
ftr-404	816	56	tax	tax	NOUN
ftr-404	816	57	capital	capital	NOUN
ftr-404	816	58	.	.	PUNCT
ftr-404	817	1	the	the	DET
ftr-404	817	2	maximum	maximum	ADJ
ftr-404	817	3	amount	amount	NOUN
ftr-404	817	4	available	available	ADJ
ftr-404	817	5	to	to	PART
ftr-404	817	6	invest	invest	VERB
ftr-404	817	7	in	in	ADP
ftr-404	817	8	that	that	PRON
ftr-404	817	9	succeeding	succeed	VERB
ftr-404	817	10	taxable	taxable	ADJ
ftr-404	817	11	year	year	NOUN
ftr-404	817	12	will	will	AUX
ftr-404	817	13	not	not	PART
ftr-404	817	14	exceed	exceed	VERB
ftr-404	817	15	the	the	DET
ftr-404	817	16	amount	amount	NOUN
ftr-404	817	17	allowed	allow	VERB
ftr-404	817	18	to	to	PART
ftr-404	817	19	be	be	AUX
ftr-404	817	20	expensed	expense	VERB
ftr-404	817	21	during	during	ADP
ftr-404	817	22	the	the	DET
ftr-404	817	23	prior	prior	ADJ
ftr-404	817	24	year	year	NOUN
ftr-404	817	25	under	under	ADP
ftr-404	817	26	cee	cee	PROPN
ftr-404	817	27	as	as	SCONJ
ftr-404	817	28	described	describe	VERB
ftr-404	817	29	in	in	ADP
ftr-404	817	30	this	this	DET
ftr-404	817	31	article	article	NOUN
ftr-404	817	32	.	.	PUNCT
ftr-404	818	1	in	in	ADP
ftr-404	818	2	broad	broad	ADJ
ftr-404	818	3	strokes	stroke	NOUN
ftr-404	818	4	,	,	PUNCT
ftr-404	818	5	a	a	DET
ftr-404	818	6	rbit	rbit	NOUN
ftr-404	818	7	with	with	ADP
ftr-404	818	8	cee	cee	NOUN
ftr-404	818	9	can	can	AUX
ftr-404	818	10	be	be	AUX
ftr-404	818	11	viewed	view	VERB
ftr-404	818	12	as	as	ADP
ftr-404	818	13	a	a	DET
ftr-404	818	14	specialized	specialized	ADJ
ftr-404	818	15	sub	sub	ADJ
ftr-404	818	16	-	-	ADJ
ftr-404	818	17	tax	tax	ADJ
ftr-404	818	18	base	base	NOUN
ftr-404	818	19	,	,	PUNCT
ftr-404	818	20	whose	whose	DET
ftr-404	818	21	general	general	ADJ
ftr-404	818	22	dynamics	dynamic	NOUN
ftr-404	818	23	,	,	PUNCT
ftr-404	818	24	on	on	ADP
ftr-404	818	25	one	one	NUM
ftr-404	818	26	hand	hand	NOUN
ftr-404	818	27	,	,	PUNCT
ftr-404	818	28	can	can	AUX
ftr-404	818	29	be	be	AUX
ftr-404	818	30	compared	compare	VERB
ftr-404	818	31	to	to	ADP
ftr-404	818	32	those	those	PRON
ftr-404	818	33	of	of	ADP
ftr-404	818	34	a	a	DET
ftr-404	818	35	consumption	consumption	NOUN
ftr-404	818	36	tax	tax	NOUN
ftr-404	818	37	base	base	NOUN
ftr-404	818	38	.	.	PUNCT
ftr-404	819	1	rather	rather	ADV
ftr-404	819	2	than	than	ADP
ftr-404	819	3	the	the	DET
ftr-404	819	4	formula	formula	NOUN
ftr-404	819	5	for	for	ADP
ftr-404	819	6	this	this	DET
ftr-404	819	7	tax	tax	NOUN
ftr-404	819	8	base	base	NOUN
ftr-404	819	9	being	be	AUX
ftr-404	819	10	e	e	NOUN
ftr-404	819	11	minus	minus	CCONJ
ftr-404	819	12	i	i	PRON
ftr-404	819	13	(	(	PUNCT
ftr-404	819	14	earnings	earning	NOUN
ftr-404	819	15	minus	minus	CCONJ
ftr-404	819	16	investment	investment	NOUN
ftr-404	819	17	)	)	PUNCT
ftr-404	819	18	,	,	PUNCT
ftr-404	819	19	it	it	PRON
ftr-404	819	20	can	can	AUX
ftr-404	819	21	be	be	AUX
ftr-404	819	22	represented	represent	VERB
ftr-404	819	23	as	as	ADP
ftr-404	819	24	e	e	PROPN
ftr-404	819	25	minus	minus	CCONJ
ftr-404	819	26	cap	cap	PROPN
ftr-404	819	27	i	i	PRON
ftr-404	819	28	(	(	PUNCT
ftr-404	819	29	earnings	earning	NOUN
ftr-404	819	30	minus	minus	CCONJ
ftr-404	819	31	tax	tax	NOUN
ftr-404	819	32	capital	capital	NOUN
ftr-404	819	33	investment	investment	NOUN
ftr-404	819	34	)	)	PUNCT
ftr-404	819	35	.	.	PUNCT
ftr-404	820	1	only	only	ADV
ftr-404	820	2	the	the	DET
ftr-404	820	3	nascent	nascent	ADJ
ftr-404	820	4	after	after	ADP
ftr-404	820	5	-	-	PUNCT
ftr-404	820	6	tax	tax	NOUN
ftr-404	820	7	dollars	dollar	NOUN
ftr-404	820	8	invested	invest	VERB
ftr-404	820	9	in	in	ADP
ftr-404	820	10	equipment	equipment	NOUN
ftr-404	820	11	investment	investment	NOUN
ftr-404	820	12	is	be	AUX
ftr-404	820	13	expensed	expense	VERB
ftr-404	820	14	within	within	ADP
ftr-404	820	15	this	this	DET
ftr-404	820	16	novel	novel	NOUN
ftr-404	820	17	and	and	CCONJ
ftr-404	820	18	hybrid	hybrid	ADJ
ftr-404	820	19	tax	tax	NOUN
ftr-404	820	20	base	base	NOUN
ftr-404	820	21	.	.	PUNCT
ftr-404	821	1	in	in	ADP
ftr-404	821	2	equally	equally	ADV
ftr-404	821	3	broad	broad	ADJ
ftr-404	821	4	strokes	stroke	NOUN
ftr-404	821	5	,	,	PUNCT
ftr-404	821	6	cee	cee	NOUN
ftr-404	821	7	can	can	AUX
ftr-404	821	8	also	also	ADV
ftr-404	821	9	be	be	AUX
ftr-404	821	10	viewed	view	VERB
ftr-404	821	11	as	as	ADP
ftr-404	821	12	a	a	DET
ftr-404	821	13	dynamic	dynamic	ADJ
ftr-404	821	14	,	,	PUNCT
ftr-404	821	15	repetitive	repetitive	ADJ
ftr-404	821	16	application	application	NOUN
ftr-404	821	17	of	of	ADP
ftr-404	821	18	the	the	DET
ftr-404	821	19	principles	principle	NOUN
ftr-404	821	20	of	of	ADP
ftr-404	821	21	irc	irc	PROPN
ftr-404	821	22	§	§	PROPN
ftr-404	821	23	1001(a	1001(a	NOUN
ftr-404	821	24	)	)	PUNCT
ftr-404	821	25	,	,	PUNCT
ftr-404	821	26	the	the	DET
ftr-404	821	27	cornerstone	cornerstone	NOUN
ftr-404	821	28	of	of	ADP
ftr-404	821	29	our	our	PRON
ftr-404	821	30	rbit	rbit	NOUN
ftr-404	821	31	.	.	PUNCT
ftr-404	822	1	however	however	ADV
ftr-404	822	2	,	,	PUNCT
ftr-404	822	3	in	in	ADP
ftr-404	822	4	this	this	DET
ftr-404	822	5	context	context	NOUN
ftr-404	822	6	,	,	PUNCT
ftr-404	822	7	these	these	DET
ftr-404	822	8	principles	principle	NOUN
ftr-404	822	9	are	be	AUX
ftr-404	822	10	used	use	VERB
ftr-404	822	11	to	to	PART
ftr-404	822	12	determine	determine	VERB
ftr-404	822	13	the	the	DET
ftr-404	822	14	net	net	ADJ
ftr-404	822	15	income	income	NOUN
ftr-404	822	16	derived	derive	VERB
ftr-404	822	17	from	from	ADP
ftr-404	822	18	equipment	equipment	NOUN
ftr-404	822	19	investment	investment	NOUN
ftr-404	822	20	and	and	CCONJ
ftr-404	822	21	income	income	NOUN
ftr-404	822	22	production	production	NOUN
ftr-404	822	23	,	,	PUNCT
ftr-404	822	24	on	on	ADP
ftr-404	822	25	an	an	DET
ftr-404	822	26	ongoing	ongoing	ADJ
ftr-404	822	27	basis	basis	NOUN
ftr-404	822	28	,	,	PUNCT
ftr-404	822	29	rather	rather	ADV
ftr-404	822	30	than	than	ADP
ftr-404	822	31	only	only	ADV
ftr-404	822	32	at	at	ADP
ftr-404	822	33	the	the	DET
ftr-404	822	34	termination	termination	NOUN
ftr-404	822	35	of	of	ADP
ftr-404	822	36	the	the	DET
ftr-404	822	37	investment	investment	NOUN
ftr-404	822	38	by	by	ADP
ftr-404	822	39	sale	sale	NOUN
ftr-404	822	40	or	or	CCONJ
ftr-404	822	41	other	other	ADJ
ftr-404	822	42	disposition	disposition	NOUN
ftr-404	822	43	,	,	PUNCT
ftr-404	822	44	in	in	ADP
ftr-404	822	45	order	order	NOUN
ftr-404	822	46	to	to	PART
ftr-404	822	47	determine	determine	VERB
ftr-404	822	48	the	the	DET
ftr-404	822	49	gain	gain	NOUN
ftr-404	822	50	or	or	CCONJ
ftr-404	822	51	loss	loss	NOUN
ftr-404	822	52	realized	realize	VERB
ftr-404	822	53	by	by	ADP
ftr-404	822	54	that	that	DET
ftr-404	822	55	particular	particular	ADJ
ftr-404	822	56	disposition	disposition	NOUN
ftr-404	822	57	.	.	PUNCT
ftr-404	823	1	it	it	PRON
ftr-404	823	2	would	would	AUX
ftr-404	823	3	be	be	AUX
ftr-404	823	4	interesting	interesting	ADJ
ftr-404	823	5	to	to	PART
ftr-404	823	6	explore	explore	VERB
ftr-404	823	7	a	a	DET
ftr-404	823	8	unified	unified	ADJ
ftr-404	823	9	theory	theory	NOUN
ftr-404	823	10	of	of	ADP
ftr-404	823	11	cee	cee	PROPN
ftr-404	823	12	in	in	ADP
ftr-404	823	13	the	the	DET
ftr-404	823	14	future	future	NOUN
ftr-404	823	15	,	,	PUNCT
ftr-404	823	16	because	because	SCONJ
ftr-404	823	17	of	of	ADP
ftr-404	823	18	both	both	CCONJ
ftr-404	823	19	the	the	DET
ftr-404	823	20	similarities	similarity	NOUN
ftr-404	823	21	and	and	CCONJ
ftr-404	823	22	dissimilarities	dissimilarity	NOUN
ftr-404	823	23	between	between	ADP
ftr-404	823	24	income	income	NOUN
ftr-404	823	25	and	and	CCONJ
ftr-404	823	26	consumption	consumption	NOUN
ftr-404	823	27	tax	tax	NOUN
ftr-404	823	28	base	base	NOUN
ftr-404	823	29	principles	principle	NOUN
ftr-404	823	30	it	it	PRON
ftr-404	823	31	exhibits	exhibit	VERB
ftr-404	823	32	.	.	PUNCT
ftr-404	824	1	for	for	ADP
ftr-404	824	2	example	example	NOUN
ftr-404	824	3	,	,	PUNCT
ftr-404	824	4	when	when	SCONJ
ftr-404	824	5	cfit	cfit	NOUN
ftr-404	824	6	base	base	NOUN
ftr-404	824	7	and	and	CCONJ
ftr-404	824	8	rbit	rbit	VERB
ftr-404	824	9	base	base	NOUN
ftr-404	824	10	structural	structural	ADJ
ftr-404	824	11	principles	principle	NOUN
ftr-404	824	12	and	and	CCONJ
ftr-404	824	13	elements	element	NOUN
ftr-404	824	14	are	be	AUX
ftr-404	824	15	juxtaposed	juxtapose	VERB
ftr-404	824	16	against	against	ADP
ftr-404	824	17	each	each	DET
ftr-404	824	18	other	other	ADJ
ftr-404	824	19	in	in	ADP
ftr-404	824	20	year	year	NOUN
ftr-404	824	21	1	1	NUM
ftr-404	824	22	,	,	PUNCT
ftr-404	824	23	through	through	ADP
ftr-404	824	24	cee	cee	PROPN
ftr-404	824	25	,	,	PUNCT
ftr-404	824	26	the	the	DET
ftr-404	824	27	cfit	cfit	ADJ
ftr-404	824	28	base	base	NOUN
ftr-404	824	29	expensing	expensing	NOUN
ftr-404	824	30	treatment	treatment	NOUN
ftr-404	824	31	is	be	AUX
ftr-404	824	32	allowed	allow	VERB
ftr-404	824	33	up	up	ADP
ftr-404	824	34	to	to	ADP
ftr-404	824	35	the	the	DET
ftr-404	824	36	extent	extent	NOUN
ftr-404	824	37	that	that	SCONJ
ftr-404	824	38	the	the	DET
ftr-404	824	39	rbit	rbit	NOUN
ftr-404	824	40	base	base	PROPN
ftr-404	824	41	cee	cee	PROPN
ftr-404	824	42	deduction	deduction	NOUN
ftr-404	824	43	invested	invest	VERB
ftr-404	824	44	.	.	PUNCT
ftr-404	825	1	cee	cee	NOUN
ftr-404	825	2	deductions	deduction	NOUN
ftr-404	825	3	will	will	AUX
ftr-404	825	4	max	max	VERB
ftr-404	825	5	out	out	ADP
ftr-404	825	6	at	at	ADP
ftr-404	825	7	65	65	NUM
ftr-404	825	8	%	%	NOUN
ftr-404	825	9	of	of	ADP
ftr-404	825	10	net	net	ADJ
ftr-404	825	11	taxable	taxable	ADJ
ftr-404	825	12	income	income	NOUN
ftr-404	825	13	.	.	PUNCT
ftr-404	826	1	for	for	ADP
ftr-404	826	2	a111	a111	PROPN
ftr-404	826	3	$	$	SYM
ftr-404	826	4	20	20	NUM
ftr-404	826	5	million	million	NUM
ftr-404	826	6	investment	investment	NOUN
ftr-404	826	7	for	for	ADP
ftr-404	826	8	example	example	NOUN
ftr-404	826	9	,	,	PUNCT
ftr-404	826	10	the	the	DET
ftr-404	826	11	168k/179	168k/179	PROPN
ftr-404	826	12	deduction	deduction	NOUN
ftr-404	826	13	today	today	NOUN
ftr-404	826	14	will	will	AUX
ftr-404	826	15	equal	equal	VERB
ftr-404	826	16	$	$	SYM
ftr-404	826	17	10.1	10.1	NUM
ftr-404	826	18	million	million	NUM
ftr-404	826	19	,	,	PUNCT
ftr-404	826	20	while	while	SCONJ
ftr-404	826	21	a	a	DET
ftr-404	826	22	cee	cee	NOUN
ftr-404	826	23	deduction	deduction	NOUN
ftr-404	826	24	would	would	AUX
ftr-404	826	25	equal	equal	VERB
ftr-404	826	26	$	$	SYM
ftr-404	826	27	13	13	NUM
ftr-404	826	28	million	million	NUM
ftr-404	826	29	.	.	PUNCT
ftr-404	827	1	viii	viii	PROPN
ftr-404	827	2	.	.	PUNCT
ftr-404	828	1	summary	summary	NOUN
ftr-404	828	2	this	this	DET
ftr-404	828	3	article	article	NOUN
ftr-404	828	4	is	be	AUX
ftr-404	828	5	based	base	VERB
ftr-404	828	6	on	on	ADP
ftr-404	828	7	three	three	NUM
ftr-404	828	8	fundamental	fundamental	ADJ
ftr-404	828	9	principles	principle	NOUN
ftr-404	828	10	of	of	ADP
ftr-404	828	11	a	a	DET
ftr-404	828	12	realizationbased	realizationbase	VERB
ftr-404	828	13	income	income	NOUN
ftr-404	828	14	tax	tax	NOUN
ftr-404	828	15	system	system	NOUN
ftr-404	828	16	:	:	PUNCT
ftr-404	828	17	1	1	X
ftr-404	828	18	)	)	PUNCT
ftr-404	828	19	realization	realization	NOUN
ftr-404	828	20	necessitates	necessitate	VERB
ftr-404	828	21	capitalization	capitalization	NOUN
ftr-404	828	22	;	;	PUNCT
ftr-404	828	23	2	2	X
ftr-404	828	24	)	)	PUNCT
ftr-404	828	25	capitalization	capitalization	NOUN
ftr-404	828	26	requires	require	VERB
ftr-404	828	27	capital	capital	NOUN
ftr-404	828	28	cost	cost	NOUN
ftr-404	828	29	recovery	recovery	NOUN
ftr-404	828	30	;	;	PUNCT
ftr-404	828	31	and	and	CCONJ
ftr-404	828	32	3	3	X
ftr-404	828	33	)	)	PUNCT
ftr-404	828	34	capital	capital	NOUN
ftr-404	828	35	cost	cost	NOUN
ftr-404	828	36	recovery	recovery	NOUN
ftr-404	828	37	should	should	AUX
ftr-404	828	38	consist	consist	VERB
ftr-404	828	39	entirely	entirely	ADV
ftr-404	828	40	and	and	CCONJ
ftr-404	828	41	exclusively	exclusively	ADV
ftr-404	828	42	of	of	ADP
ftr-404	828	43	already	already	ADV
ftr-404	828	44	or	or	CCONJ
ftr-404	828	45	concurrently	concurrently	ADV
ftr-404	828	46	invested	invest	VERB
ftr-404	828	47	capital	capital	NOUN
ftr-404	828	48	.	.	PUNCT
ftr-404	829	1	within	within	ADP
ftr-404	829	2	the	the	DET
ftr-404	829	3	u.s	u.s	PROPN
ftr-404	829	4	.	.	PROPN
ftr-404	829	5	realization	realization	NOUN
ftr-404	829	6	-	-	PUNCT
ftr-404	829	7	based	base	VERB
ftr-404	829	8	income	income	NOUN
ftr-404	829	9	tax	tax	NOUN
ftr-404	829	10	base	base	NOUN
ftr-404	829	11	,	,	PUNCT
ftr-404	829	12	nascent	nascent	ADJ
ftr-404	829	13	tax	tax	NOUN
ftr-404	829	14	capital	capital	NOUN
ftr-404	829	15	creation	creation	NOUN
ftr-404	829	16	consists	consist	VERB
ftr-404	829	17	of	of	ADP
ftr-404	829	18	the	the	DET
ftr-404	829	19	generation	generation	NOUN
ftr-404	829	20	of	of	ADP
ftr-404	829	21	nascent	nascent	ADJ
ftr-404	829	22	tax	tax	NOUN
ftr-404	829	23	capital	capital	NOUN
ftr-404	829	24	concurrent	concurrent	ADJ
ftr-404	829	25	with	with	ADP
ftr-404	829	26	the	the	DET
ftr-404	829	27	generation	generation	NOUN
ftr-404	829	28	of	of	ADP
ftr-404	829	29	pre	pre	ADJ
ftr-404	829	30	-	-	ADJ
ftr-404	829	31	tax	tax	ADJ
ftr-404	829	32	earnings	earning	NOUN
ftr-404	829	33	during	during	ADP
ftr-404	829	34	a	a	DET
ftr-404	829	35	taxpayer	taxpayer	NOUN
ftr-404	829	36	’s	’s	PART
ftr-404	829	37	taxable	taxable	ADJ
ftr-404	829	38	year	year	NOUN
ftr-404	829	39	.	.	PUNCT
ftr-404	830	1	nascent	nascent	ADJ
ftr-404	830	2	tax	tax	NOUN
ftr-404	830	3	capital	capital	NOUN
ftr-404	830	4	is	be	AUX
ftr-404	830	5	the	the	DET
ftr-404	830	6	amount	amount	NOUN
ftr-404	830	7	of	of	ADP
ftr-404	830	8	after	after	ADP
ftr-404	830	9	-	-	PUNCT
ftr-404	830	10	tax	tax	NOUN
ftr-404	830	11	capital	capital	NOUN
ftr-404	830	12	that	that	PRON
ftr-404	830	13	would	would	AUX
ftr-404	830	14	be	be	AUX
ftr-404	830	15	available	available	ADJ
ftr-404	830	16	if	if	SCONJ
ftr-404	830	17	net	net	ADJ
ftr-404	830	18	pre	pre	ADJ
ftr-404	830	19	-	-	ADJ
ftr-404	830	20	tax	tax	ADJ
ftr-404	830	21	earnings	earning	NOUN
ftr-404	830	22	during	during	ADP
ftr-404	830	23	a	a	DET
ftr-404	830	24	taxable	taxable	ADJ
ftr-404	830	25	year	year	NOUN
ftr-404	830	26	were	be	AUX
ftr-404	830	27	instantaneously	instantaneously	ADV
ftr-404	830	28	subjected	subject	VERB
ftr-404	830	29	to	to	ADP
ftr-404	830	30	tax	tax	NOUN
ftr-404	830	31	,	,	PUNCT
ftr-404	830	32	and	and	CCONJ
ftr-404	830	33	the	the	DET
ftr-404	830	34	amount	amount	NOUN
ftr-404	830	35	of	of	ADP
ftr-404	830	36	after	after	ADP
ftr-404	830	37	-	-	PUNCT
ftr-404	830	38	tax	tax	NOUN
ftr-404	830	39	capital	capital	NOUN
ftr-404	830	40	generated	generate	VERB
ftr-404	830	41	was	be	AUX
ftr-404	830	42	allowed	allow	VERB
ftr-404	830	43	to	to	PART
ftr-404	830	44	be	be	AUX
ftr-404	830	45	immediately	immediately	ADV
ftr-404	830	46	invested	invest	VERB
ftr-404	830	47	,	,	PUNCT
ftr-404	830	48	and	and	CCONJ
ftr-404	830	49	simultaneously	simultaneously	ADV
ftr-404	830	50	expensed	expense	VERB
ftr-404	830	51	.	.	PUNCT
ftr-404	831	1	within	within	ADP
ftr-404	831	2	this	this	DET
ftr-404	831	3	hypothetical	hypothetical	ADJ
ftr-404	831	4	economic	economic	ADJ
ftr-404	831	5	context	context	NOUN
ftr-404	831	6	,	,	PUNCT
ftr-404	831	7	these	these	DET
ftr-404	831	8	instantaneous	instantaneous	ADJ
ftr-404	831	9	events	event	NOUN
ftr-404	831	10	would	would	AUX
ftr-404	831	11	occur	occur	VERB
ftr-404	831	12	in	in	ADP
ftr-404	831	13	a	a	DET
ftr-404	831	14	manner	manner	NOUN
ftr-404	831	15	completely	completely	ADV
ftr-404	831	16	consistent	consistent	ADJ
ftr-404	831	17	with	with	ADP
ftr-404	831	18	the	the	DET
ftr-404	831	19	three	three	NUM
ftr-404	831	20	fundamental	fundamental	ADJ
ftr-404	831	21	structural	structural	ADJ
ftr-404	831	22	principles	principle	NOUN
ftr-404	831	23	of	of	ADP
ftr-404	831	24	a	a	DET
ftr-404	831	25	realization	realization	NOUN
ftr-404	831	26	-	-	PUNCT
ftr-404	831	27	based	base	VERB
ftr-404	831	28	income	income	NOUN
ftr-404	831	29	tax	tax	NOUN
ftr-404	831	30	described	describe	VERB
ftr-404	831	31	above.112	above.112	PROPN
ftr-404	831	32	256	256	NUM
ftr-404	831	33	florida	florida	PROPN
ftr-404	831	34	tax	tax	NOUN
ftr-404	831	35	review	review	NOUN
ftr-404	831	36	[	[	X
ftr-404	831	37	vol.7:4	vol.7:4	ADJ
ftr-404	831	38	treatment	treatment	NOUN
ftr-404	831	39	takes	take	VERB
ftr-404	831	40	over	over	ADP
ftr-404	831	41	.	.	PUNCT
ftr-404	832	1	the	the	DET
ftr-404	832	2	modified	modify	VERB
ftr-404	832	3	cfit	cfit	NOUN
ftr-404	832	4	treatment	treatment	NOUN
ftr-404	832	5	accounts	account	NOUN
ftr-404	832	6	for	for	ADP
ftr-404	832	7	the	the	DET
ftr-404	832	8	investment	investment	NOUN
ftr-404	832	9	aspect	aspect	NOUN
ftr-404	832	10	of	of	ADP
ftr-404	832	11	the	the	DET
ftr-404	832	12	transaction	transaction	NOUN
ftr-404	832	13	.	.	PUNCT
ftr-404	833	1	at	at	ADP
ftr-404	833	2	this	this	DET
ftr-404	833	3	point	point	NOUN
ftr-404	833	4	,	,	PUNCT
ftr-404	833	5	modified	modify	VERB
ftr-404	833	6	rbit	rbit	NOUN
ftr-404	833	7	treatment	treatment	NOUN
ftr-404	833	8	takes	take	VERB
ftr-404	833	9	over	over	ADP
ftr-404	833	10	.	.	PUNCT
ftr-404	834	1	the	the	DET
ftr-404	834	2	amount	amount	NOUN
ftr-404	834	3	of	of	ADP
ftr-404	834	4	taxable	taxable	ADJ
ftr-404	834	5	income	income	NOUN
ftr-404	834	6	generated	generate	VERB
ftr-404	834	7	from	from	ADP
ftr-404	834	8	the	the	DET
ftr-404	834	9	transaction	transaction	NOUN
ftr-404	834	10	from	from	ADP
ftr-404	834	11	this	this	DET
ftr-404	834	12	point	point	NOUN
ftr-404	834	13	on	on	ADP
ftr-404	834	14	is	be	AUX
ftr-404	834	15	the	the	DET
ftr-404	834	16	amount	amount	NOUN
ftr-404	834	17	by	by	ADP
ftr-404	834	18	which	which	PRON
ftr-404	834	19	an	an	DET
ftr-404	834	20	“	"	PUNCT
ftr-404	834	21	amount	amount	NOUN
ftr-404	834	22	realized	realize	VERB
ftr-404	834	23	”	"	PUNCT
ftr-404	834	24	from	from	ADP
ftr-404	834	25	the	the	DET
ftr-404	834	26	remaining	remain	VERB
ftr-404	834	27	untaxed	untaxed	ADJ
ftr-404	834	28	initial	initial	ADJ
ftr-404	834	29	earnings	earning	NOUN
ftr-404	834	30	exceeds	exceed	VERB
ftr-404	834	31	an	an	DET
ftr-404	834	32	“	"	PUNCT
ftr-404	834	33	adjusted	adjusted	ADJ
ftr-404	834	34	basis	basis	NOUN
ftr-404	834	35	,	,	PUNCT
ftr-404	834	36	”	"	PUNCT
ftr-404	834	37	as	as	SCONJ
ftr-404	834	38	represented	represent	VERB
ftr-404	834	39	by	by	ADP
ftr-404	834	40	the	the	DET
ftr-404	834	41	nascent	nascent	ADJ
ftr-404	834	42	tax	tax	NOUN
ftr-404	834	43	capital	capital	NOUN
ftr-404	834	44	,	,	PUNCT
ftr-404	834	45	which	which	PRON
ftr-404	834	46	has	have	AUX
ftr-404	834	47	not	not	PART
ftr-404	834	48	yet	yet	ADV
ftr-404	834	49	been	be	AUX
ftr-404	834	50	recovered	recover	VERB
ftr-404	834	51	through	through	ADP
ftr-404	834	52	any	any	DET
ftr-404	834	53	interim	interim	ADJ
ftr-404	834	54	rbit	rbit	NOUN
ftr-404	834	55	base	base	NOUN
ftr-404	834	56	cost	cost	NOUN
ftr-404	834	57	recovery	recovery	NOUN
ftr-404	834	58	deductions	deduction	NOUN
ftr-404	834	59	.	.	PUNCT
ftr-404	835	1	while	while	SCONJ
ftr-404	835	2	an	an	DET
ftr-404	835	3	amount	amount	NOUN
ftr-404	835	4	equal	equal	ADJ
ftr-404	835	5	to	to	ADP
ftr-404	835	6	the	the	DET
ftr-404	835	7	nascent	nascent	ADJ
ftr-404	835	8	tax	tax	NOUN
ftr-404	835	9	capital	capital	NOUN
ftr-404	835	10	creation	creation	NOUN
ftr-404	835	11	threshold	threshold	NOUN
ftr-404	835	12	was	be	AUX
ftr-404	835	13	allowed	allow	VERB
ftr-404	835	14	to	to	PART
ftr-404	835	15	be	be	AUX
ftr-404	835	16	deducted	deduct	VERB
ftr-404	835	17	by	by	ADP
ftr-404	835	18	the	the	DET
ftr-404	835	19	cfit	cfit	NOUN
ftr-404	835	20	base	base	NOUN
ftr-404	835	21	treatment	treatment	NOUN
ftr-404	835	22	of	of	ADP
ftr-404	835	23	the	the	DET
ftr-404	835	24	investment	investment	NOUN
ftr-404	835	25	,	,	PUNCT
ftr-404	835	26	no	no	DET
ftr-404	835	27	true	true	ADJ
ftr-404	835	28	tax	tax	NOUN
ftr-404	835	29	capital	capital	NOUN
ftr-404	835	30	was	be	AUX
ftr-404	835	31	affected	affect	VERB
ftr-404	835	32	by	by	ADP
ftr-404	835	33	that	that	DET
ftr-404	835	34	treatment	treatment	NOUN
ftr-404	835	35	,	,	PUNCT
ftr-404	835	36	in	in	ADP
ftr-404	835	37	rbit	rbit	NOUN
ftr-404	835	38	base	base	NOUN
ftr-404	835	39	terms	term	NOUN
ftr-404	835	40	.	.	PUNCT
ftr-404	836	1	at	at	ADP
ftr-404	836	2	that	that	DET
ftr-404	836	3	moment	moment	NOUN
ftr-404	836	4	,	,	PUNCT
ftr-404	836	5	the	the	DET
ftr-404	836	6	remaining	remain	VERB
ftr-404	836	7	nascent	nascent	ADJ
ftr-404	836	8	tax	tax	NOUN
ftr-404	836	9	capital	capital	NOUN
ftr-404	836	10	still	still	ADV
ftr-404	836	11	had	have	VERB
ftr-404	836	12	significance	significance	NOUN
ftr-404	836	13	for	for	ADP
ftr-404	836	14	determining	determine	VERB
ftr-404	836	15	the	the	DET
ftr-404	836	16	rbit	rbit	NOUN
ftr-404	836	17	bas	bas	PROPN
ftr-404	836	18	consequences	consequence	NOUN
ftr-404	836	19	of	of	ADP
ftr-404	836	20	the	the	DET
ftr-404	836	21	year	year	NOUN
ftr-404	836	22	1	1	NUM
ftr-404	836	23	event	event	NOUN
ftr-404	836	24	.	.	PUNCT
ftr-404	837	1	thus	thus	ADV
ftr-404	837	2	,	,	PUNCT
ftr-404	837	3	the	the	DET
ftr-404	837	4	net	net	ADJ
ftr-404	837	5	amount	amount	NOUN
ftr-404	837	6	of	of	ADP
ftr-404	837	7	gross	gross	ADJ
ftr-404	837	8	income	income	NOUN
ftr-404	837	9	to	to	PART
ftr-404	837	10	be	be	AUX
ftr-404	837	11	reported	report	VERB
ftr-404	837	12	under	under	ADP
ftr-404	837	13	our	our	PRON
ftr-404	837	14	rbit	rbit	NOUN
ftr-404	837	15	base	base	NOUN
ftr-404	837	16	,	,	PUNCT
ftr-404	837	17	is	be	AUX
ftr-404	837	18	the	the	DET
ftr-404	837	19	excess	excess	NOUN
ftr-404	837	20	of	of	ADP
ftr-404	837	21	the	the	DET
ftr-404	837	22	net	net	ADJ
ftr-404	837	23	amount	amount	NOUN
ftr-404	837	24	of	of	ADP
ftr-404	837	25	earnings	earning	NOUN
ftr-404	837	26	yet	yet	ADV
ftr-404	837	27	to	to	PART
ftr-404	837	28	be	be	AUX
ftr-404	837	29	realized	realize	VERB
ftr-404	837	30	from	from	ADP
ftr-404	837	31	the	the	PRON
ftr-404	837	32	in	in	ADP
ftr-404	837	33	initial	initial	ADJ
ftr-404	837	34	earnings	earning	NOUN
ftr-404	837	35	,	,	PUNCT
ftr-404	837	36	after	after	ADP
ftr-404	837	37	reduction	reduction	NOUN
ftr-404	837	38	for	for	ADP
ftr-404	837	39	the	the	DET
ftr-404	837	40	cfit	cfit	NOUN
ftr-404	837	41	base	base	NOUN
ftr-404	837	42	treatment	treatment	NOUN
ftr-404	837	43	(	(	PUNCT
ftr-404	837	44	as	as	SCONJ
ftr-404	837	45	implemented	implement	VERB
ftr-404	837	46	and	and	CCONJ
ftr-404	837	47	limited	limit	VERB
ftr-404	837	48	by	by	ADP
ftr-404	837	49	the	the	DET
ftr-404	837	50	cee	cee	PROPN
ftr-404	837	51	deduction	deduction	NOUN
ftr-404	837	52	.	.	PUNCT
ftr-404	838	1	113	113	NUM
ftr-404	838	2	.	.	PUNCT
ftr-404	838	3	cap	cap	NOUN
ftr-404	838	4	=	=	SYM
ftr-404	838	5	e(1	e(1	PROPN
ftr-404	838	6	–	–	PUNCT
ftr-404	838	7	t	t	PROPN
ftr-404	838	8	)	)	PUNCT
ftr-404	838	9	.	.	PUNCT
ftr-404	839	1	tax	tax	NOUN
ftr-404	839	2	capital	capital	NOUN
ftr-404	839	3	equals	equal	VERB
ftr-404	839	4	nascent	nascent	ADJ
ftr-404	839	5	after	after	ADP
ftr-404	839	6	-	-	PUNCT
ftr-404	839	7	tax	tax	NOUN
ftr-404	839	8	earnings	earning	NOUN
ftr-404	839	9	.	.	PUNCT
ftr-404	840	1	cost	cost	NOUN
ftr-404	840	2	recovery	recovery	NOUN
ftr-404	840	3	,	,	PUNCT
ftr-404	840	4	under	under	ADP
ftr-404	840	5	the	the	DET
ftr-404	840	6	current	current	ADJ
ftr-404	840	7	,	,	PUNCT
ftr-404	840	8	underlying	underlying	ADJ
ftr-404	840	9	macrs	macrs	NOUN
ftr-404	840	10	regime	regime	NOUN
ftr-404	840	11	,	,	PUNCT
ftr-404	840	12	is	be	AUX
ftr-404	840	13	financially	financially	ADV
ftr-404	840	14	insufficient	insufficient	ADJ
ftr-404	840	15	to	to	PART
ftr-404	840	16	completely	completely	ADV
ftr-404	840	17	restore	restore	VERB
ftr-404	840	18	the	the	DET
ftr-404	840	19	amount	amount	NOUN
ftr-404	840	20	invested	invest	VERB
ftr-404	840	21	in	in	ADP
ftr-404	840	22	equipment	equipment	NOUN
ftr-404	840	23	by	by	ADP
ftr-404	840	24	taxpayers	taxpayer	NOUN
ftr-404	840	25	(	(	PUNCT
ftr-404	840	26	capital	capital	NOUN
ftr-404	840	27	or	or	CCONJ
ftr-404	840	28	not	not	PART
ftr-404	840	29	)	)	PUNCT
ftr-404	840	30	.	.	PUNCT
ftr-404	841	1	although	although	SCONJ
ftr-404	841	2	,	,	PUNCT
ftr-404	841	3	selectively	selectively	ADV
ftr-404	841	4	overriding	override	VERB
ftr-404	841	5	this	this	DET
ftr-404	841	6	cost	cost	NOUN
ftr-404	841	7	recovery	recovery	NOUN
ftr-404	841	8	regime	regime	NOUN
ftr-404	841	9	,	,	PUNCT
ftr-404	841	10	none	none	NOUN
ftr-404	841	11	of	of	ADP
ftr-404	841	12	the	the	DET
ftr-404	841	13	current	current	ADJ
ftr-404	841	14	partial	partial	ADJ
ftr-404	841	15	or	or	CCONJ
ftr-404	841	16	limited	limited	ADJ
ftr-404	841	17	expensing	expense	VERB
ftr-404	841	18	deduction	deduction	NOUN
ftr-404	841	19	provisions	provision	NOUN
ftr-404	841	20	under	under	ADP
ftr-404	841	21	sections	section	NOUN
ftr-404	841	22	168(k	168(k	NUM
ftr-404	841	23	)	)	PUNCT
ftr-404	841	24	and/or	and/or	CCONJ
ftr-404	841	25	179	179	NUM
ftr-404	841	26	,	,	PUNCT
ftr-404	841	27	bear	bear	VERB
ftr-404	841	28	any	any	DET
ftr-404	841	29	relationship	relationship	NOUN
ftr-404	841	30	to	to	ADP
ftr-404	841	31	the	the	DET
ftr-404	841	32	amounts	amount	NOUN
ftr-404	841	33	of	of	ADP
ftr-404	841	34	tax	tax	NOUN
ftr-404	841	35	capital	capital	NOUN
ftr-404	841	36	concurrently	concurrently	ADV
ftr-404	841	37	created	create	VERB
ftr-404	841	38	and	and	CCONJ
ftr-404	841	39	actually	actually	ADV
ftr-404	841	40	invested	invest	VERB
ftr-404	841	41	in	in	ADP
ftr-404	841	42	expensed	expense	VERB
ftr-404	841	43	equipment	equipment	NOUN
ftr-404	841	44	by	by	ADP
ftr-404	841	45	taxpayers	taxpayer	NOUN
ftr-404	841	46	.	.	PUNCT
ftr-404	842	1	this	this	PRON
ftr-404	842	2	frequently	frequently	ADV
ftr-404	842	3	creates	create	VERB
ftr-404	842	4	one	one	NUM
ftr-404	842	5	of	of	ADP
ftr-404	842	6	two	two	NUM
ftr-404	842	7	tax	tax	NOUN
ftr-404	842	8	base	base	NOUN
ftr-404	842	9	structural	structural	ADJ
ftr-404	842	10	problems	problem	NOUN
ftr-404	842	11	depending	depend	VERB
ftr-404	842	12	on	on	ADP
ftr-404	842	13	the	the	DET
ftr-404	842	14	specific	specific	ADJ
ftr-404	842	15	characteristics	characteristic	NOUN
ftr-404	842	16	of	of	ADP
ftr-404	842	17	a	a	DET
ftr-404	842	18	given	give	VERB
ftr-404	842	19	equipment	equipment	NOUN
ftr-404	842	20	purchase	purchase	NOUN
ftr-404	842	21	:	:	PUNCT
ftr-404	842	22	1	1	X
ftr-404	842	23	)	)	PUNCT
ftr-404	842	24	the	the	DET
ftr-404	842	25	ability	ability	NOUN
ftr-404	842	26	to	to	PART
ftr-404	842	27	recover	recover	VERB
ftr-404	842	28	pre	pre	ADJ
ftr-404	842	29	-	-	ADJ
ftr-404	842	30	tax	tax	ADJ
ftr-404	842	31	earnings	earning	NOUN
ftr-404	842	32	tax	tax	NOUN
ftr-404	842	33	-	-	PUNCT
ftr-404	842	34	free	free	ADJ
ftr-404	842	35	,	,	PUNCT
ftr-404	842	36	on	on	ADP
ftr-404	842	37	one	one	NUM
ftr-404	842	38	hand	hand	NOUN
ftr-404	842	39	,	,	PUNCT
ftr-404	842	40	or	or	CCONJ
ftr-404	842	41	2	2	NUM
ftr-404	842	42	)	)	PUNCT
ftr-404	842	43	the	the	DET
ftr-404	842	44	inability	inability	NOUN
ftr-404	842	45	to	to	PART
ftr-404	842	46	recover	recover	VERB
ftr-404	842	47	actual	actual	ADJ
ftr-404	842	48	invested	invest	VERB
ftr-404	842	49	tax	tax	NOUN
ftr-404	842	50	capital	capital	NOUN
ftr-404	842	51	tax	tax	NOUN
ftr-404	842	52	-	-	PUNCT
ftr-404	842	53	free	free	ADJ
ftr-404	842	54	on	on	ADP
ftr-404	842	55	the	the	DET
ftr-404	842	56	other	other	ADJ
ftr-404	842	57	hand	hand	NOUN
ftr-404	842	58	.	.	PUNCT
ftr-404	843	1	at	at	ADP
ftr-404	843	2	this	this	DET
ftr-404	843	3	preliminary	preliminary	ADJ
ftr-404	843	4	stage	stage	NOUN
ftr-404	843	5	of	of	ADP
ftr-404	843	6	development	development	NOUN
ftr-404	843	7	,	,	PUNCT
ftr-404	843	8	i	i	PRON
ftr-404	843	9	basically	basically	ADV
ftr-404	843	10	propose	propose	VERB
ftr-404	843	11	matching	match	VERB
ftr-404	843	12	the	the	DET
ftr-404	843	13	amount	amount	NOUN
ftr-404	843	14	of	of	ADP
ftr-404	843	15	investment	investment	NOUN
ftr-404	843	16	in	in	ADP
ftr-404	843	17	equipment	equipment	NOUN
ftr-404	843	18	made	make	VERB
ftr-404	843	19	during	during	ADP
ftr-404	843	20	a	a	DET
ftr-404	843	21	taxable	taxable	ADJ
ftr-404	843	22	year	year	NOUN
ftr-404	843	23	against	against	ADP
ftr-404	843	24	the	the	DET
ftr-404	843	25	amount	amount	NOUN
ftr-404	843	26	of	of	ADP
ftr-404	843	27	tax	tax	NOUN
ftr-404	843	28	capital	capital	NOUN
ftr-404	843	29	created	create	VERB
ftr-404	843	30	and	and	CCONJ
ftr-404	843	31	available	available	ADJ
ftr-404	843	32	at	at	ADP
ftr-404	843	33	the	the	DET
ftr-404	843	34	end	end	NOUN
ftr-404	843	35	of	of	ADP
ftr-404	843	36	that	that	DET
ftr-404	843	37	taxable	taxable	ADJ
ftr-404	843	38	year	year	NOUN
ftr-404	843	39	.	.	PUNCT
ftr-404	844	1	more	more	ADV
ftr-404	844	2	specifically	specifically	ADV
ftr-404	844	3	,	,	PUNCT
ftr-404	844	4	i	i	PRON
ftr-404	844	5	propose	propose	VERB
ftr-404	844	6	to	to	PART
ftr-404	844	7	aggregate	aggregate	VERB
ftr-404	844	8	all	all	DET
ftr-404	844	9	investment	investment	NOUN
ftr-404	844	10	in	in	ADP
ftr-404	844	11	equipment	equipment	NOUN
ftr-404	844	12	made	make	VERB
ftr-404	844	13	by	by	ADP
ftr-404	844	14	a	a	DET
ftr-404	844	15	taxpayer	taxpayer	NOUN
ftr-404	844	16	during	during	ADP
ftr-404	844	17	a	a	DET
ftr-404	844	18	taxable	taxable	ADJ
ftr-404	844	19	year	year	NOUN
ftr-404	844	20	,	,	PUNCT
ftr-404	844	21	and	and	CCONJ
ftr-404	844	22	compare	compare	VERB
ftr-404	844	23	it	it	PRON
ftr-404	844	24	to	to	ADP
ftr-404	844	25	the	the	DET
ftr-404	844	26	total	total	ADJ
ftr-404	844	27	amount	amount	NOUN
ftr-404	844	28	of	of	ADP
ftr-404	844	29	tax	tax	NOUN
ftr-404	844	30	capital	capital	NOUN
ftr-404	844	31	created	create	VERB
ftr-404	844	32	from	from	ADP
ftr-404	844	33	that	that	DET
ftr-404	844	34	taxpayer	taxpayer	NOUN
ftr-404	844	35	’s	’s	PART
ftr-404	844	36	net	net	ADJ
ftr-404	844	37	business	business	NOUN
ftr-404	844	38	income	income	NOUN
ftr-404	844	39	as	as	ADP
ftr-404	844	40	of	of	ADP
ftr-404	844	41	the	the	DET
ftr-404	844	42	end	end	NOUN
ftr-404	844	43	of	of	ADP
ftr-404	844	44	that	that	DET
ftr-404	844	45	taxable	taxable	ADJ
ftr-404	844	46	year	year	NOUN
ftr-404	844	47	.	.	PUNCT
ftr-404	845	1	the	the	DET
ftr-404	845	2	amount	amount	NOUN
ftr-404	845	3	of	of	ADP
ftr-404	845	4	tax	tax	NOUN
ftr-404	845	5	capital	capital	NOUN
ftr-404	845	6	created	create	VERB
ftr-404	845	7	and	and	CCONJ
ftr-404	845	8	available	available	ADJ
ftr-404	845	9	at	at	ADP
ftr-404	845	10	the	the	DET
ftr-404	845	11	end	end	NOUN
ftr-404	845	12	of	of	ADP
ftr-404	845	13	a	a	DET
ftr-404	845	14	taxable	taxable	ADJ
ftr-404	845	15	year	year	NOUN
ftr-404	845	16	would	would	AUX
ftr-404	845	17	be	be	AUX
ftr-404	845	18	determined	determine	VERB
ftr-404	845	19	by	by	ADP
ftr-404	845	20	using	use	VERB
ftr-404	845	21	the	the	DET
ftr-404	845	22	simple	simple	ADJ
ftr-404	845	23	formula	formula	NOUN
ftr-404	845	24	in	in	ADP
ftr-404	845	25	equation	equation	NOUN
ftr-404	845	26	4.113	4.113	NUM
ftr-404	845	27	to	to	ADP
ftr-404	845	28	the	the	DET
ftr-404	845	29	extent	extent	NOUN
ftr-404	845	30	aggregate	aggregate	NOUN
ftr-404	845	31	investment	investment	NOUN
ftr-404	845	32	in	in	ADP
ftr-404	845	33	section	section	NOUN
ftr-404	845	34	179	179	NUM
ftr-404	845	35	property	property	NOUN
ftr-404	845	36	equals	equal	NOUN
ftr-404	845	37	,	,	PUNCT
ftr-404	845	38	but	but	CCONJ
ftr-404	845	39	does	do	AUX
ftr-404	845	40	not	not	PART
ftr-404	845	41	exceed	exceed	VERB
ftr-404	845	42	,	,	PUNCT
ftr-404	845	43	the	the	DET
ftr-404	845	44	tax	tax	NOUN
ftr-404	845	45	capital	capital	NOUN
ftr-404	845	46	creation	creation	NOUN
ftr-404	845	47	threshold	threshold	NOUN
ftr-404	845	48	for	for	ADP
ftr-404	845	49	that	that	DET
ftr-404	845	50	year	year	NOUN
ftr-404	845	51	at	at	ADP
ftr-404	845	52	that	that	DET
ftr-404	845	53	time	time	NOUN
ftr-404	845	54	,	,	PUNCT
ftr-404	845	55	all	all	DET
ftr-404	845	56	equipment	equipment	NOUN
ftr-404	845	57	investment	investment	NOUN
ftr-404	845	58	for	for	ADP
ftr-404	845	59	the	the	DET
ftr-404	845	60	year	year	NOUN
ftr-404	845	61	would	would	AUX
ftr-404	845	62	be	be	AUX
ftr-404	845	63	allowed	allow	VERB
ftr-404	845	64	as	as	ADP
ftr-404	845	65	an	an	DET
ftr-404	845	66	immediate	immediate	ADJ
ftr-404	845	67	deduction	deduction	NOUN
ftr-404	845	68	under	under	ADP
ftr-404	845	69	section	section	NOUN
ftr-404	845	70	179	179	NUM
ftr-404	845	71	.	.	PUNCT
ftr-404	846	1	to	to	ADP
ftr-404	846	2	the	the	DET
ftr-404	846	3	extent	extent	NOUN
ftr-404	846	4	tax	tax	NOUN
ftr-404	846	5	capital	capital	NOUN
ftr-404	846	6	is	be	AUX
ftr-404	846	7	created	create	VERB
ftr-404	846	8	in	in	ADP
ftr-404	846	9	excess	excess	NOUN
ftr-404	846	10	of	of	ADP
ftr-404	846	11	equipment	equipment	NOUN
ftr-404	846	12	investment	investment	NOUN
ftr-404	846	13	for	for	ADP
ftr-404	846	14	that	that	DET
ftr-404	846	15	year	year	NOUN
ftr-404	846	16	,	,	PUNCT
ftr-404	846	17	it	it	PRON
ftr-404	846	18	would	would	AUX
ftr-404	846	19	be	be	AUX
ftr-404	846	20	carried	carry	VERB
ftr-404	846	21	over	over	ADP
ftr-404	846	22	to	to	ADP
ftr-404	846	23	following	follow	VERB
ftr-404	846	24	years	year	NOUN
ftr-404	846	25	,	,	PUNCT
ftr-404	846	26	to	to	PART
ftr-404	846	27	be	be	AUX
ftr-404	846	28	matched	match	VERB
ftr-404	846	29	against	against	ADP
ftr-404	846	30	the	the	DET
ftr-404	846	31	aggregate	aggregate	ADJ
ftr-404	846	32	equipment	equipment	NOUN
ftr-404	846	33	investment	investment	NOUN
ftr-404	846	34	that	that	PRON
ftr-404	846	35	occurs	occur	VERB
ftr-404	846	36	in	in	ADP
ftr-404	846	37	those	those	DET
ftr-404	846	38	following	follow	VERB
ftr-404	846	39	years	year	NOUN
ftr-404	846	40	.	.	PUNCT
ftr-404	847	1	similarly	similarly	ADV
ftr-404	847	2	,	,	PUNCT
ftr-404	847	3	to	to	ADP
ftr-404	847	4	the	the	DET
ftr-404	847	5	extent	extent	NOUN
ftr-404	847	6	aggregate	aggregate	NOUN
ftr-404	847	7	equipment	equipment	NOUN
ftr-404	847	8	investment	investment	NOUN
ftr-404	847	9	in	in	ADP
ftr-404	847	10	a	a	DET
ftr-404	847	11	given	give	VERB
ftr-404	847	12	year	year	NOUN
ftr-404	847	13	is	be	AUX
ftr-404	847	14	made	make	VERB
ftr-404	847	15	in	in	ADP
ftr-404	847	16	excess	excess	NOUN
ftr-404	847	17	of	of	ADP
ftr-404	847	18	tax	tax	NOUN
ftr-404	847	19	capital	capital	NOUN
ftr-404	847	20	created	create	VERB
ftr-404	847	21	during	during	ADP
ftr-404	847	22	that	that	DET
ftr-404	847	23	year	year	NOUN
ftr-404	847	24	,	,	PUNCT
ftr-404	847	25	excess	excess	ADJ
ftr-404	847	26	nonexpenseable	nonexpenseable	ADJ
ftr-404	847	27	amounts	amount	NOUN
ftr-404	847	28	of	of	ADP
ftr-404	847	29	equipment	equipment	NOUN
ftr-404	847	30	investment	investment	NOUN
ftr-404	847	31	would	would	AUX
ftr-404	847	32	be	be	AUX
ftr-404	847	33	carried	carry	VERB
ftr-404	847	34	over	over	ADP
ftr-404	847	35	to	to	ADP
ftr-404	847	36	following	follow	VERB
ftr-404	847	37	years	year	NOUN
ftr-404	847	38	to	to	PART
ftr-404	847	39	be	be	AUX
ftr-404	847	40	tested	test	VERB
ftr-404	847	41	for	for	ADP
ftr-404	847	42	deductibility	deductibility	NOUN
ftr-404	847	43	against	against	ADP
ftr-404	847	44	current	current	ADJ
ftr-404	847	45	and	and	CCONJ
ftr-404	847	46	any	any	DET
ftr-404	847	47	cumulative	cumulative	ADJ
ftr-404	847	48	tax	tax	NOUN
ftr-404	847	49	capital	capital	NOUN
ftr-404	847	50	created	create	VERB
ftr-404	847	51	or	or	CCONJ
ftr-404	847	52	available	available	ADJ
ftr-404	847	53	in	in	ADP
ftr-404	847	54	those	those	DET
ftr-404	847	55	following	follow	VERB
ftr-404	847	56	years	year	NOUN
ftr-404	847	57	.	.	PUNCT
ftr-404	848	1	2006	2006	NUM
ftr-404	848	2	]	]	PUNCT
ftr-404	848	3	capital	capital	NOUN
ftr-404	848	4	equipment	equipment	NOUN
ftr-404	848	5	expensing	expense	VERB
ftr-404	848	6	257	257	NUM
ftr-404	848	7	114	114	NUM
ftr-404	848	8	.	.	PUNCT
ftr-404	849	1	primarily	primarily	ADV
ftr-404	849	2	because	because	SCONJ
ftr-404	849	3	interest	interest	NOUN
ftr-404	849	4	deductions	deduction	NOUN
ftr-404	849	5	will	will	AUX
ftr-404	849	6	only	only	ADV
ftr-404	849	7	be	be	AUX
ftr-404	849	8	able	able	ADJ
ftr-404	849	9	to	to	PART
ftr-404	849	10	offset	offset	VERB
ftr-404	849	11	a	a	DET
ftr-404	849	12	small	small	ADJ
ftr-404	849	13	amount	amount	NOUN
ftr-404	849	14	of	of	ADP
ftr-404	849	15	pre	pre	ADJ
ftr-404	849	16	-	-	ADJ
ftr-404	849	17	tax	tax	ADJ
ftr-404	849	18	earnings	earning	NOUN
ftr-404	849	19	,	,	PUNCT
ftr-404	849	20	and	and	CCONJ
ftr-404	849	21	by	by	ADP
ftr-404	849	22	doing	do	VERB
ftr-404	849	23	so	so	ADV
ftr-404	849	24	,	,	PUNCT
ftr-404	849	25	they	they	PRON
ftr-404	849	26	will	will	AUX
ftr-404	849	27	reduce	reduce	VERB
ftr-404	849	28	both	both	DET
ftr-404	849	29	the	the	DET
ftr-404	849	30	tax	tax	NOUN
ftr-404	849	31	capital	capital	NOUN
ftr-404	849	32	creation	creation	NOUN
ftr-404	849	33	threshold	threshold	NOUN
ftr-404	849	34	,	,	PUNCT
ftr-404	849	35	as	as	ADV
ftr-404	849	36	well	well	ADV
ftr-404	849	37	as	as	ADP
ftr-404	849	38	allowable	allowable	ADJ
ftr-404	849	39	expensing	expensing	NOUN
ftr-404	849	40	deductions	deduction	NOUN
ftr-404	849	41	.	.	PUNCT
ftr-404	850	1	see	see	VERB
ftr-404	850	2	discussion	discussion	NOUN
ftr-404	850	3	supra	supra	PROPN
ftr-404	850	4	section	section	PROPN
ftr-404	850	5	vi.b.2	vi.b.2	PROPN
ftr-404	850	6	.	.	PUNCT
ftr-404	851	1	115	115	NUM
ftr-404	851	2	.	.	PUNCT
ftr-404	852	1	see	see	VERB
ftr-404	852	2	irc	irc	PROPN
ftr-404	852	3	§	§	PROPN
ftr-404	852	4	1(h	1(h	NUM
ftr-404	852	5	)	)	PUNCT
ftr-404	852	6	.	.	PUNCT
ftr-404	853	1	116	116	X
ftr-404	853	2	.	.	PUNCT
ftr-404	854	1	see	see	VERB
ftr-404	854	2	global	global	ADJ
ftr-404	854	3	insight	insight	NOUN
ftr-404	854	4	,	,	PUNCT
ftr-404	854	5	advisory	advisory	ADJ
ftr-404	854	6	services	service	NOUN
ftr-404	854	7	group	group	NOUN
ftr-404	854	8	,	,	PUNCT
ftr-404	854	9	the	the	DET
ftr-404	854	10	economic	economic	ADJ
ftr-404	854	11	contribution	contribution	NOUN
ftr-404	854	12	of	of	ADP
ftr-404	854	13	the	the	DET
ftr-404	854	14	equipment	equipment	NOUN
ftr-404	854	15	leasing	leasing	NOUN
ftr-404	854	16	industry	industry	NOUN
ftr-404	854	17	to	to	ADP
ftr-404	854	18	the	the	DET
ftr-404	854	19	u.s	u.s	PROPN
ftr-404	854	20	.	.	PROPN
ftr-404	854	21	economy	economy	NOUN
ftr-404	854	22	,	,	PUNCT
ftr-404	854	23	(	(	PUNCT
ftr-404	854	24	equipment	equipment	NOUN
ftr-404	854	25	leasing	leasing	NOUN
ftr-404	854	26	association	association	NOUN
ftr-404	854	27	)	)	PUNCT
ftr-404	854	28	,	,	PUNCT
ftr-404	854	29	mar	mar	PROPN
ftr-404	854	30	.	.	PROPN
ftr-404	854	31	1	1	NUM
ftr-404	854	32	,	,	PUNCT
ftr-404	854	33	2004	2004	NUM
ftr-404	854	34	(	(	PUNCT
ftr-404	854	35	measuring	measure	VERB
ftr-404	854	36	the	the	DET
ftr-404	854	37	contribution	contribution	NOUN
ftr-404	854	38	of	of	ADP
ftr-404	854	39	the	the	DET
ftr-404	854	40	equipment	equipment	NOUN
ftr-404	854	41	leasing	leasing	NOUN
ftr-404	854	42	industry	industry	NOUN
ftr-404	854	43	on	on	ADP
ftr-404	854	44	the	the	DET
ftr-404	854	45	u.s	u.s	PROPN
ftr-404	854	46	.	.	PROPN
ftr-404	854	47	economy	economy	NOUN
ftr-404	854	48	,	,	PUNCT
ftr-404	854	49	asserting	assert	VERB
ftr-404	854	50	that	that	SCONJ
ftr-404	854	51	over	over	ADP
ftr-404	854	52	the	the	DET
ftr-404	854	53	1997	1997	NUM
ftr-404	854	54	-	-	SYM
ftr-404	854	55	2002	2002	NUM
ftr-404	854	56	period	period	NOUN
ftr-404	854	57	,	,	PUNCT
ftr-404	854	58	the	the	DET
ftr-404	854	59	equipment	equipment	NOUN
ftr-404	854	60	leasing	leasing	NOUN
ftr-404	854	61	industry	industry	NOUN
ftr-404	854	62	produced	produce	VERB
ftr-404	854	63	between	between	ADP
ftr-404	854	64	$	$	SYM
ftr-404	854	65	100	100	NUM
ftr-404	854	66	billion	billion	NUM
ftr-404	854	67	$	$	SYM
ftr-404	854	68	300	300	NUM
ftr-404	854	69	billion	billion	NUM
ftr-404	854	70	additional	additional	ADJ
ftr-404	854	71	real	real	ADJ
ftr-404	854	72	gdp	gdp	NOUN
ftr-404	854	73	,	,	PUNCT
ftr-404	854	74	$	$	SYM
ftr-404	854	75	227	227	NUM
ftr-404	854	76	billion	billion	NUM
ftr-404	854	77	$	$	SYM
ftr-404	854	78	229	229	NUM
ftr-404	854	79	billion	billion	NUM
ftr-404	854	80	additional	additional	ADJ
ftr-404	854	81	real	real	ADJ
ftr-404	854	82	equipment	equipment	NOUN
ftr-404	854	83	investment	investment	NOUN
ftr-404	854	84	,	,	PUNCT
ftr-404	854	85	and	and	CCONJ
ftr-404	854	86	created	create	VERB
ftr-404	854	87	between	between	ADP
ftr-404	854	88	3	3	NUM
ftr-404	854	89	million	million	NUM
ftr-404	854	90	5	5	NUM
ftr-404	854	91	million	million	NUM
ftr-404	854	92	jobs	job	NOUN
ftr-404	854	93	;	;	PUNCT
ftr-404	854	94	further	far	ADV
ftr-404	854	95	estimating	estimate	VERB
ftr-404	854	96	that	that	SCONJ
ftr-404	854	97	the	the	DET
ftr-404	854	98	higher	high	ADJ
ftr-404	854	99	level	level	NOUN
ftr-404	854	100	of	of	ADP
ftr-404	854	101	sustainable	sustainable	ADJ
ftr-404	854	102	jobs	job	NOUN
ftr-404	854	103	attributable	attributable	ADJ
ftr-404	854	104	to	to	ADP
ftr-404	854	105	the	the	DET
ftr-404	854	106	leasing	leasing	NOUN
ftr-404	854	107	industry	industry	NOUN
ftr-404	854	108	accounts	account	VERB
ftr-404	854	109	for	for	ADP
ftr-404	854	110	roughly	roughly	ADV
ftr-404	854	111	$	$	SYM
ftr-404	854	112	375	375	NUM
ftr-404	854	113	billion	billion	NUM
ftr-404	854	114	of	of	ADP
ftr-404	854	115	real	real	ADJ
ftr-404	854	116	personal	personal	ADJ
ftr-404	854	117	administering	administer	VERB
ftr-404	854	118	cee	cee	NOUN
ftr-404	854	119	would	would	AUX
ftr-404	854	120	create	create	VERB
ftr-404	854	121	at	at	ADV
ftr-404	854	122	least	least	ADV
ftr-404	854	123	two	two	NUM
ftr-404	854	124	areas	area	NOUN
ftr-404	854	125	of	of	ADP
ftr-404	854	126	possible	possible	ADJ
ftr-404	854	127	administrative	administrative	ADJ
ftr-404	854	128	complexity	complexity	NOUN
ftr-404	854	129	,	,	PUNCT
ftr-404	854	130	but	but	CCONJ
ftr-404	854	131	it	it	PRON
ftr-404	854	132	would	would	AUX
ftr-404	854	133	also	also	ADV
ftr-404	854	134	create	create	VERB
ftr-404	854	135	two	two	NUM
ftr-404	854	136	areas	area	NOUN
ftr-404	854	137	of	of	ADP
ftr-404	854	138	possible	possible	ADJ
ftr-404	854	139	administrative	administrative	ADJ
ftr-404	854	140	simplicity	simplicity	NOUN
ftr-404	854	141	.	.	PUNCT
ftr-404	855	1	aggregating	aggregate	VERB
ftr-404	855	2	expensing	expense	VERB
ftr-404	855	3	deduction	deduction	NOUN
ftr-404	855	4	computations	computation	NOUN
ftr-404	855	5	into	into	ADP
ftr-404	855	6	cee	cee	PROPN
ftr-404	855	7	would	would	AUX
ftr-404	855	8	greatly	greatly	ADV
ftr-404	855	9	simplify	simplify	VERB
ftr-404	855	10	both	both	CCONJ
ftr-404	855	11	the	the	DET
ftr-404	855	12	administration	administration	NOUN
ftr-404	855	13	and	and	CCONJ
ftr-404	855	14	compliance	compliance	NOUN
ftr-404	855	15	aspects	aspect	NOUN
ftr-404	855	16	of	of	ADP
ftr-404	855	17	equipment	equipment	NOUN
ftr-404	855	18	acquisition	acquisition	NOUN
ftr-404	855	19	,	,	PUNCT
ftr-404	855	20	utilization	utilization	NOUN
ftr-404	855	21	and	and	CCONJ
ftr-404	855	22	disposition	disposition	NOUN
ftr-404	855	23	.	.	PUNCT
ftr-404	856	1	however	however	ADV
ftr-404	856	2	,	,	PUNCT
ftr-404	856	3	it	it	PRON
ftr-404	856	4	would	would	AUX
ftr-404	856	5	be	be	AUX
ftr-404	856	6	necessary	necessary	ADJ
ftr-404	856	7	to	to	PART
ftr-404	856	8	supply	supply	VERB
ftr-404	856	9	rules	rule	NOUN
ftr-404	856	10	to	to	PART
ftr-404	856	11	deal	deal	VERB
ftr-404	856	12	with	with	ADP
ftr-404	856	13	some	some	DET
ftr-404	856	14	foreseeable	foreseeable	ADJ
ftr-404	856	15	horizontal	horizontal	ADJ
ftr-404	856	16	and	and	CCONJ
ftr-404	856	17	vertical	vertical	ADJ
ftr-404	856	18	aspects	aspect	NOUN
ftr-404	856	19	of	of	ADP
ftr-404	856	20	this	this	DET
ftr-404	856	21	scheduled	schedule	VERB
ftr-404	856	22	aggregation	aggregation	NOUN
ftr-404	856	23	.	.	PUNCT
ftr-404	857	1	however	however	ADV
ftr-404	857	2	,	,	PUNCT
ftr-404	857	3	as	as	SCONJ
ftr-404	857	4	this	this	DET
ftr-404	857	5	article	article	NOUN
ftr-404	857	6	demonstrated	demonstrate	VERB
ftr-404	857	7	,	,	PUNCT
ftr-404	857	8	debt	debt	NOUN
ftr-404	857	9	-	-	PUNCT
ftr-404	857	10	financed	finance	VERB
ftr-404	857	11	tax	tax	NOUN
ftr-404	857	12	arbitrage	arbitrage	NOUN
ftr-404	857	13	would	would	AUX
ftr-404	857	14	not	not	PART
ftr-404	857	15	necessarily	necessarily	ADV
ftr-404	857	16	be	be	AUX
ftr-404	857	17	a	a	DET
ftr-404	857	18	serious	serious	ADJ
ftr-404	857	19	problem	problem	NOUN
ftr-404	857	20	in	in	ADP
ftr-404	857	21	the	the	DET
ftr-404	857	22	context	context	NOUN
ftr-404	857	23	of	of	ADP
ftr-404	857	24	aggregate	aggregate	ADJ
ftr-404	857	25	cee	cee	NOUN
ftr-404	857	26	,	,	PUNCT
ftr-404	857	27	indeed	indeed	ADV
ftr-404	857	28	,	,	PUNCT
ftr-404	857	29	normative	normative	ADJ
ftr-404	857	30	cee	cee	PROPN
ftr-404	857	31	is	be	AUX
ftr-404	857	32	likely	likely	ADJ
ftr-404	857	33	to	to	PART
ftr-404	857	34	discourage,114	discourage,114	VERB
ftr-404	857	35	rather	rather	ADV
ftr-404	857	36	than	than	ADP
ftr-404	857	37	encourage	encourage	VERB
ftr-404	857	38	,	,	PUNCT
ftr-404	857	39	debt	debt	NOUN
ftr-404	857	40	financing	financing	NOUN
ftr-404	857	41	of	of	ADP
ftr-404	857	42	equipment	equipment	NOUN
ftr-404	857	43	investment	investment	NOUN
ftr-404	857	44	that	that	PRON
ftr-404	857	45	is	be	AUX
ftr-404	857	46	subject	subject	ADJ
ftr-404	857	47	to	to	ADP
ftr-404	857	48	cee	cee	NOUN
ftr-404	857	49	,	,	PUNCT
ftr-404	857	50	because	because	SCONJ
ftr-404	857	51	inflating	inflate	VERB
ftr-404	857	52	the	the	DET
ftr-404	857	53	amount	amount	NOUN
ftr-404	857	54	of	of	ADP
ftr-404	857	55	investment	investment	NOUN
ftr-404	857	56	through	through	ADP
ftr-404	857	57	debt	debt	NOUN
ftr-404	857	58	financing	financing	NOUN
ftr-404	857	59	increases	increase	VERB
ftr-404	857	60	the	the	DET
ftr-404	857	61	likelihood	likelihood	NOUN
ftr-404	857	62	of	of	ADP
ftr-404	857	63	creating	create	VERB
ftr-404	857	64	non	non	ADJ
ftr-404	857	65	-	-	ADJ
ftr-404	857	66	deductible	deductible	ADJ
ftr-404	857	67	investment	investment	NOUN
ftr-404	857	68	in	in	ADP
ftr-404	857	69	equipment	equipment	NOUN
ftr-404	857	70	.	.	PUNCT
ftr-404	858	1	finally	finally	ADV
ftr-404	858	2	,	,	PUNCT
ftr-404	858	3	section	section	NOUN
ftr-404	858	4	vii	vii	PROPN
ftr-404	858	5	of	of	ADP
ftr-404	858	6	this	this	DET
ftr-404	858	7	article	article	NOUN
ftr-404	858	8	demonstrated	demonstrate	VERB
ftr-404	858	9	that	that	SCONJ
ftr-404	858	10	,	,	PUNCT
ftr-404	858	11	compared	compare	VERB
ftr-404	858	12	to	to	ADP
ftr-404	858	13	all	all	DET
ftr-404	858	14	other	other	ADJ
ftr-404	858	15	forms	form	NOUN
ftr-404	858	16	of	of	ADP
ftr-404	858	17	capital	capital	NOUN
ftr-404	858	18	cost	cost	NOUN
ftr-404	858	19	recovery	recovery	NOUN
ftr-404	858	20	for	for	ADP
ftr-404	858	21	equipment	equipment	NOUN
ftr-404	858	22	now	now	ADV
ftr-404	858	23	employed	employ	VERB
ftr-404	858	24	in	in	ADP
ftr-404	858	25	the	the	DET
ftr-404	858	26	u.s	u.s	PROPN
ftr-404	858	27	.	.	PROPN
ftr-404	858	28	,	,	PUNCT
ftr-404	858	29	normative	normative	PROPN
ftr-404	858	30	cee	cee	PROPN
ftr-404	858	31	produces	produce	VERB
ftr-404	858	32	the	the	DET
ftr-404	858	33	most	most	ADJ
ftr-404	858	34	tax	tax	NOUN
ftr-404	858	35	capital	capital	NOUN
ftr-404	858	36	formation	formation	NOUN
ftr-404	858	37	bang	bang	NOUN
ftr-404	858	38	for	for	ADP
ftr-404	858	39	every	every	DET
ftr-404	858	40	buck	buck	NOUN
ftr-404	858	41	of	of	ADP
ftr-404	858	42	lost	lose	VERB
ftr-404	858	43	tax	tax	NOUN
ftr-404	858	44	revenue	revenue	NOUN
ftr-404	858	45	that	that	PRON
ftr-404	858	46	it	it	PRON
ftr-404	858	47	causes	cause	VERB
ftr-404	858	48	.	.	PUNCT
ftr-404	859	1	it	it	PRON
ftr-404	859	2	accomplishes	accomplish	VERB
ftr-404	859	3	this	this	PRON
ftr-404	859	4	regardless	regardless	ADV
ftr-404	859	5	of	of	ADP
ftr-404	859	6	the	the	DET
ftr-404	859	7	level	level	NOUN
ftr-404	859	8	of	of	ADP
ftr-404	859	9	a	a	DET
ftr-404	859	10	taxpayer	taxpayer	NOUN
ftr-404	859	11	’s	’s	PART
ftr-404	859	12	earnings	earning	NOUN
ftr-404	859	13	relative	relative	ADJ
ftr-404	859	14	to	to	ADP
ftr-404	859	15	the	the	DET
ftr-404	859	16	amount	amount	NOUN
ftr-404	859	17	of	of	ADP
ftr-404	859	18	a	a	DET
ftr-404	859	19	taxpayer	taxpayer	NOUN
ftr-404	859	20	’s	’s	PART
ftr-404	859	21	investment	investment	NOUN
ftr-404	859	22	.	.	PUNCT
ftr-404	860	1	in	in	ADP
ftr-404	860	2	addition	addition	NOUN
ftr-404	860	3	,	,	PUNCT
ftr-404	860	4	it	it	PRON
ftr-404	860	5	subjects	subject	VERB
ftr-404	860	6	the	the	DET
ftr-404	860	7	invested	invest	VERB
ftr-404	860	8	income	income	NOUN
ftr-404	860	9	to	to	ADP
ftr-404	860	10	a	a	DET
ftr-404	860	11	12.5	12.5	NUM
ftr-404	860	12	%	%	NOUN
ftr-404	860	13	effective	effective	ADJ
ftr-404	860	14	tax	tax	NOUN
ftr-404	860	15	rate	rate	NOUN
ftr-404	860	16	,	,	PUNCT
ftr-404	860	17	which	which	PRON
ftr-404	860	18	is	be	AUX
ftr-404	860	19	similar	similar	ADJ
ftr-404	860	20	to	to	ADP
ftr-404	860	21	the	the	DET
ftr-404	860	22	15	15	NUM
ftr-404	860	23	%	%	NOUN
ftr-404	860	24	nominal	nominal	ADJ
ftr-404	860	25	tax	tax	NOUN
ftr-404	860	26	rate	rate	NOUN
ftr-404	860	27	now	now	ADV
ftr-404	860	28	imposed	impose	VERB
ftr-404	860	29	on	on	ADP
ftr-404	860	30	some	some	DET
ftr-404	860	31	net	net	ADJ
ftr-404	860	32	capital	capital	NOUN
ftr-404	860	33	gain	gain	NOUN
ftr-404	860	34	and	and	CCONJ
ftr-404	860	35	qualified	qualified	ADJ
ftr-404	860	36	dividend	dividend	NOUN
ftr-404	860	37	income.115	income.115	PROPN
ftr-404	860	38	conclusion	conclusion	NOUN
ftr-404	860	39	overall	overall	ADV
ftr-404	860	40	,	,	PUNCT
ftr-404	860	41	cee	cee	PROPN
ftr-404	860	42	is	be	AUX
ftr-404	860	43	a	a	DET
ftr-404	860	44	tax	tax	NOUN
ftr-404	860	45	-	-	PUNCT
ftr-404	860	46	sustaining	sustain	VERB
ftr-404	860	47	,	,	PUNCT
ftr-404	860	48	economic	economic	ADJ
ftr-404	860	49	capital	capital	NOUN
ftr-404	860	50	-	-	PUNCT
ftr-404	860	51	generating	generate	VERB
ftr-404	860	52	engine	engine	NOUN
ftr-404	860	53	.	.	PUNCT
ftr-404	861	1	it	it	PRON
ftr-404	861	2	produces	produce	VERB
ftr-404	861	3	more	more	ADJ
ftr-404	861	4	tax	tax	NOUN
ftr-404	861	5	capital	capital	NOUN
ftr-404	861	6	for	for	ADP
ftr-404	861	7	every	every	DET
ftr-404	861	8	dollar	dollar	NOUN
ftr-404	861	9	of	of	ADP
ftr-404	861	10	revenue	revenue	NOUN
ftr-404	861	11	lost	lose	VERB
ftr-404	861	12	than	than	ADP
ftr-404	861	13	any	any	DET
ftr-404	861	14	existing	exist	VERB
ftr-404	861	15	equipment	equipment	NOUN
ftr-404	861	16	expensing	expense	VERB
ftr-404	861	17	or	or	CCONJ
ftr-404	861	18	cost	cost	NOUN
ftr-404	861	19	recovery	recovery	NOUN
ftr-404	861	20	method	method	NOUN
ftr-404	861	21	.	.	PUNCT
ftr-404	862	1	and	and	CCONJ
ftr-404	862	2	,	,	PUNCT
ftr-404	862	3	since	since	SCONJ
ftr-404	862	4	we	we	PRON
ftr-404	862	5	have	have	AUX
ftr-404	862	6	not	not	PART
ftr-404	862	7	moved	move	VERB
ftr-404	862	8	to	to	ADP
ftr-404	862	9	full	full	ADJ
ftr-404	862	10	expensing	expensing	NOUN
ftr-404	862	11	yet	yet	ADV
ftr-404	862	12	,	,	PUNCT
ftr-404	862	13	it	it	PRON
ftr-404	862	14	is	be	AUX
ftr-404	862	15	the	the	DET
ftr-404	862	16	best	good	ADJ
ftr-404	862	17	engine	engine	NOUN
ftr-404	862	18	for	for	ADP
ftr-404	862	19	both	both	DET
ftr-404	862	20	revenue	revenue	NOUN
ftr-404	862	21	sustenance	sustenance	NOUN
ftr-404	862	22	and	and	CCONJ
ftr-404	862	23	capital	capital	NOUN
ftr-404	862	24	formation	formation	NOUN
ftr-404	862	25	that	that	PRON
ftr-404	862	26	we	we	PRON
ftr-404	862	27	can	can	AUX
ftr-404	862	28	have	have	VERB
ftr-404	862	29	during	during	ADP
ftr-404	862	30	this	this	DET
ftr-404	862	31	transition	transition	NOUN
ftr-404	862	32	period	period	NOUN
ftr-404	862	33	of	of	ADP
ftr-404	862	34	unknown	unknown	ADJ
ftr-404	862	35	duration	duration	NOUN
ftr-404	862	36	today	today	NOUN
ftr-404	862	37	.	.	PUNCT
ftr-404	863	1	furthermore	furthermore	ADV
ftr-404	863	2	,	,	PUNCT
ftr-404	863	3	studies	study	NOUN
ftr-404	863	4	have	have	AUX
ftr-404	863	5	shown	show	VERB
ftr-404	863	6	that	that	SCONJ
ftr-404	863	7	investment	investment	NOUN
ftr-404	863	8	in	in	ADP
ftr-404	863	9	equipment	equipment	NOUN
ftr-404	863	10	,	,	PUNCT
ftr-404	863	11	in	in	ADP
ftr-404	863	12	particular	particular	ADJ
ftr-404	863	13	,	,	PUNCT
ftr-404	863	14	is	be	AUX
ftr-404	863	15	directly	directly	ADV
ftr-404	863	16	related	relate	VERB
ftr-404	863	17	to	to	ADP
ftr-404	863	18	job	job	NOUN
ftr-404	863	19	creation	creation	NOUN
ftr-404	863	20	,	,	PUNCT
ftr-404	863	21	which	which	PRON
ftr-404	863	22	makes	make	VERB
ftr-404	863	23	this	this	DET
ftr-404	863	24	sector	sector	NOUN
ftr-404	863	25	of	of	ADP
ftr-404	863	26	the	the	DET
ftr-404	863	27	economy	economy	NOUN
ftr-404	863	28	a	a	DET
ftr-404	863	29	proven	proven	ADJ
ftr-404	863	30	job	job	NOUN
ftr-404	863	31	-	-	PUNCT
ftr-404	863	32	creation	creation	NOUN
ftr-404	863	33	source	source	NOUN
ftr-404	863	34	.	.	PUNCT
ftr-404	864	1	therefore	therefore	ADV
ftr-404	864	2	,	,	PUNCT
ftr-404	864	3	optimizing	optimize	VERB
ftr-404	864	4	capital116	capital116	PROPN
ftr-404	864	5	258	258	NUM
ftr-404	864	6	florida	florida	PROPN
ftr-404	864	7	tax	tax	NOUN
ftr-404	864	8	review	review	NOUN
ftr-404	864	9	[	[	X
ftr-404	864	10	vol.7:4	vol.7:4	NOUN
ftr-404	864	11	income	income	NOUN
ftr-404	864	12	annually	annually	ADV
ftr-404	864	13	,	,	PUNCT
ftr-404	864	14	of	of	ADP
ftr-404	864	15	which	which	PRON
ftr-404	864	16	$	$	SYM
ftr-404	864	17	255	255	NUM
ftr-404	864	18	billion	billion	NUM
ftr-404	864	19	in	in	ADP
ftr-404	864	20	concentrated	concentrate	VERB
ftr-404	864	21	in	in	ADP
ftr-404	864	22	the	the	DET
ftr-404	864	23	leasing	leasing	NOUN
ftr-404	864	24	industry	industry	NOUN
ftr-404	864	25	and	and	CCONJ
ftr-404	864	26	all	all	DET
ftr-404	864	27	related	related	ADJ
ftr-404	864	28	supplier	supplier	NOUN
ftr-404	864	29	industries	industry	NOUN
ftr-404	864	30	)	)	PUNCT
ftr-404	864	31	.	.	PUNCT
ftr-404	865	1	see	see	VERB
ftr-404	865	2	also	also	ADV
ftr-404	865	3	,	,	PUNCT
ftr-404	865	4	j.	j.	PROPN
ftr-404	865	5	bradford	bradford	PROPN
ftr-404	865	6	de	de	PROPN
ftr-404	865	7	long	long	PROPN
ftr-404	865	8	,	,	PUNCT
ftr-404	865	9	machinery	machinery	NOUN
ftr-404	865	10	investment	investment	NOUN
ftr-404	865	11	as	as	ADP
ftr-404	865	12	a	a	DET
ftr-404	865	13	key	key	NOUN
ftr-404	865	14	to	to	ADP
ftr-404	865	15	american	american	ADJ
ftr-404	865	16	growth	growth	NOUN
ftr-404	865	17	,	,	PUNCT
ftr-404	865	18	in	in	ADP
ftr-404	865	19	tools	tool	NOUN
ftr-404	865	20	for	for	ADP
ftr-404	865	21	american	american	ADJ
ftr-404	865	22	workers	worker	NOUN
ftr-404	865	23	:	:	PUNCT
ftr-404	865	24	the	the	DET
ftr-404	865	25	role	role	NOUN
ftr-404	865	26	of	of	ADP
ftr-404	865	27	machinery	machinery	NOUN
ftr-404	865	28	and	and	CCONJ
ftr-404	865	29	equipment	equipment	NOUN
ftr-404	865	30	in	in	ADP
ftr-404	865	31	economic	economic	ADJ
ftr-404	865	32	growth	growth	NOUN
ftr-404	865	33	1	1	NUM
ftr-404	865	34	(	(	PUNCT
ftr-404	865	35	american	american	PROPN
ftr-404	865	36	council	council	PROPN
ftr-404	865	37	for	for	ADP
ftr-404	865	38	capital	capital	NOUN
ftr-404	865	39	formation	formation	NOUN
ftr-404	865	40	center	center	NOUN
ftr-404	865	41	for	for	ADP
ftr-404	865	42	policy	policy	NOUN
ftr-404	865	43	research	research	NOUN
ftr-404	865	44	,	,	PUNCT
ftr-404	865	45	dec	dec	PROPN
ftr-404	865	46	.	.	PROPN
ftr-404	865	47	1992	1992	NUM
ftr-404	865	48	)	)	PUNCT
ftr-404	865	49	(	(	PUNCT
ftr-404	865	50	concluding	conclude	VERB
ftr-404	865	51	that	that	SCONJ
ftr-404	865	52	(	(	PUNCT
ftr-404	865	53	1	1	X
ftr-404	865	54	)	)	PUNCT
ftr-404	865	55	any	any	DET
ftr-404	865	56	nation	nation	NOUN
ftr-404	865	57	wishing	wish	VERB
ftr-404	865	58	to	to	PART
ftr-404	865	59	be	be	AUX
ftr-404	865	60	among	among	ADP
ftr-404	865	61	the	the	DET
ftr-404	865	62	world	world	NOUN
ftr-404	865	63	’s	’s	PART
ftr-404	865	64	industrial	industrial	ADJ
ftr-404	865	65	leaders	leader	NOUN
ftr-404	865	66	should	should	AUX
ftr-404	865	67	shape	shape	VERB
ftr-404	865	68	its	its	PRON
ftr-404	865	69	tax	tax	NOUN
ftr-404	865	70	preferences	preference	NOUN
ftr-404	865	71	and	and	CCONJ
ftr-404	865	72	industrial	industrial	ADJ
ftr-404	865	73	policies	policy	NOUN
ftr-404	865	74	in	in	ADP
ftr-404	865	75	order	order	NOUN
ftr-404	865	76	to	to	PART
ftr-404	865	77	encourage	encourage	VERB
ftr-404	865	78	the	the	DET
ftr-404	865	79	installation	installation	NOUN
ftr-404	865	80	and	and	CCONJ
ftr-404	865	81	use	use	NOUN
ftr-404	865	82	of	of	ADP
ftr-404	865	83	machinery	machinery	NOUN
ftr-404	865	84	because	because	SCONJ
ftr-404	865	85	policies	policy	NOUN
ftr-404	865	86	that	that	PRON
ftr-404	865	87	increase	increase	VERB
ftr-404	865	88	machinery	machinery	NOUN
ftr-404	865	89	investment	investment	NOUN
ftr-404	865	90	carry	carry	VERB
ftr-404	865	91	benefits	benefit	NOUN
ftr-404	865	92	that	that	PRON
ftr-404	865	93	far	far	ADV
ftr-404	865	94	outweigh	outweigh	VERB
ftr-404	865	95	costs	cost	NOUN
ftr-404	865	96	;	;	PUNCT
ftr-404	865	97	(	(	PUNCT
ftr-404	865	98	2	2	X
ftr-404	865	99	)	)	PUNCT
ftr-404	865	100	american	american	ADJ
ftr-404	865	101	workers	worker	NOUN
ftr-404	865	102	are	be	AUX
ftr-404	865	103	the	the	DET
ftr-404	865	104	highest	high	ADJ
ftr-404	865	105	paid	pay	VERB
ftr-404	865	106	workers	worker	NOUN
ftr-404	865	107	in	in	ADP
ftr-404	865	108	the	the	DET
ftr-404	865	109	world	world	NOUN
ftr-404	865	110	because	because	SCONJ
ftr-404	865	111	of	of	ADP
ftr-404	865	112	the	the	DET
ftr-404	865	113	u.s	u.s	PROPN
ftr-404	865	114	.	.	PROPN
ftr-404	865	115	’s	’s	PART
ftr-404	865	116	position	position	NOUN
ftr-404	865	117	as	as	ADP
ftr-404	865	118	a	a	DET
ftr-404	865	119	capitaland	capitaland	NOUN
ftr-404	865	120	machinery	machinery	NOUN
ftr-404	865	121	-	-	PUNCT
ftr-404	865	122	intensive	intensive	ADJ
ftr-404	865	123	economy	economy	NOUN
ftr-404	865	124	;	;	PUNCT
ftr-404	865	125	and	and	CCONJ
ftr-404	865	126	(	(	PUNCT
ftr-404	865	127	3	3	X
ftr-404	865	128	)	)	PUNCT
ftr-404	865	129	low	low	NOUN
ftr-404	865	130	us	us	PROPN
ftr-404	865	131	national	national	ADJ
ftr-404	865	132	savings	saving	NOUN
ftr-404	865	133	and	and	CCONJ
ftr-404	865	134	net	net	ADJ
ftr-404	865	135	machinery	machinery	NOUN
ftr-404	865	136	investment	investment	NOUN
ftr-404	865	137	rates	rate	NOUN
ftr-404	865	138	are	be	AUX
ftr-404	865	139	concerning	concern	VERB
ftr-404	865	140	because	because	SCONJ
ftr-404	865	141	low	low	ADJ
ftr-404	865	142	savings	saving	NOUN
ftr-404	865	143	leads	lead	VERB
ftr-404	865	144	to	to	ADP
ftr-404	865	145	low	low	ADJ
ftr-404	865	146	capital	capital	NOUN
ftr-404	865	147	stock	stock	NOUN
ftr-404	865	148	of	of	ADP
ftr-404	865	149	machinery	machinery	NOUN
ftr-404	865	150	and	and	CCONJ
ftr-404	865	151	structures	structure	NOUN
ftr-404	865	152	with	with	ADP
ftr-404	865	153	which	which	PRON
ftr-404	865	154	employees	employee	NOUN
ftr-404	865	155	work	work	VERB
ftr-404	865	156	,	,	PUNCT
ftr-404	865	157	and	and	CCONJ
ftr-404	865	158	without	without	ADP
ftr-404	865	159	machinery	machinery	NOUN
ftr-404	865	160	,	,	PUNCT
ftr-404	865	161	the	the	DET
ftr-404	865	162	u.s	u.s	PROPN
ftr-404	865	163	.	.	PROPN
ftr-404	865	164	will	will	AUX
ftr-404	865	165	lack	lack	VERB
ftr-404	865	166	new	new	ADJ
ftr-404	865	167	technology	technology	NOUN
ftr-404	865	168	,	,	PUNCT
ftr-404	865	169	leaving	leave	VERB
ftr-404	865	170	workers	worker	NOUN
ftr-404	865	171	to	to	PART
ftr-404	865	172	fall	fall	VERB
ftr-404	865	173	behind	behind	ADV
ftr-404	865	174	in	in	ADP
ftr-404	865	175	learning	learn	VERB
ftr-404	865	176	new	new	ADJ
ftr-404	865	177	technologies	technology	NOUN
ftr-404	865	178	efficiently	efficiently	ADV
ftr-404	865	179	)	)	PUNCT
ftr-404	865	180	.	.	PUNCT
ftr-404	866	1	117	117	NUM
ftr-404	866	2	.	.	PUNCT
ftr-404	867	1	note	note	VERB
ftr-404	867	2	that	that	SCONJ
ftr-404	867	3	both	both	DET
ftr-404	867	4	computer	computer	NOUN
ftr-404	867	5	hardware	hardware	NOUN
ftr-404	867	6	and	and	CCONJ
ftr-404	867	7	software	software	NOUN
ftr-404	867	8	qualify	qualify	VERB
ftr-404	867	9	as	as	ADP
ftr-404	867	10	§	§	PROPN
ftr-404	867	11	179	179	NUM
ftr-404	867	12	property	property	NOUN
ftr-404	867	13	.	.	PUNCT
ftr-404	868	1	see	see	VERB
ftr-404	868	2	§	§	PROPN
ftr-404	868	3	179(d)(1)(a	179(d)(1)(a	PROPN
ftr-404	868	4	)	)	PUNCT
ftr-404	868	5	.	.	PUNCT
ftr-404	869	1	formation	formation	NOUN
ftr-404	869	2	and	and	CCONJ
ftr-404	869	3	reinvestment	reinvestment	NOUN
ftr-404	869	4	on	on	ADP
ftr-404	869	5	an	an	DET
ftr-404	869	6	ongoing	ongoing	ADJ
ftr-404	869	7	tax	tax	NOUN
ftr-404	869	8	-	-	PUNCT
ftr-404	869	9	sensitive	sensitive	ADJ
ftr-404	869	10	basis	basis	NOUN
ftr-404	869	11	through	through	ADP
ftr-404	869	12	cee	cee	PROPN
ftr-404	869	13	should	should	AUX
ftr-404	869	14	increase	increase	VERB
ftr-404	869	15	investment	investment	NOUN
ftr-404	869	16	in	in	ADP
ftr-404	869	17	equipment	equipment	NOUN
ftr-404	869	18	,	,	PUNCT
ftr-404	869	19	as	as	ADV
ftr-404	869	20	well	well	ADV
ftr-404	869	21	as	as	ADP
ftr-404	869	22	create	create	VERB
ftr-404	869	23	more	more	ADJ
ftr-404	869	24	jobs	job	NOUN
ftr-404	869	25	associated	associate	VERB
ftr-404	869	26	with	with	ADP
ftr-404	869	27	those	those	DET
ftr-404	869	28	equipment	equipment	NOUN
ftr-404	869	29	investments.117	investments.117	NOUN
ftr-404	869	30	cee	cee	NOUN
ftr-404	869	31	has	have	VERB
ftr-404	869	32	tremendous	tremendous	ADJ
ftr-404	869	33	efficacy	efficacy	NOUN
ftr-404	869	34	as	as	ADP
ftr-404	869	35	a	a	DET
ftr-404	869	36	transition	transition	NOUN
ftr-404	869	37	sub	sub	ADJ
ftr-404	869	38	-	-	ADJ
ftr-404	869	39	tax	tax	ADJ
ftr-404	869	40	base	base	NOUN
ftr-404	869	41	structure	structure	NOUN
ftr-404	869	42	for	for	ADP
ftr-404	869	43	an	an	DET
ftr-404	869	44	important	important	ADJ
ftr-404	869	45	sector	sector	NOUN
ftr-404	869	46	of	of	ADP
ftr-404	869	47	our	our	PRON
ftr-404	869	48	economy	economy	NOUN
ftr-404	869	49	.	.	PUNCT
ftr-404	870	1	how	how	SCONJ
ftr-404	870	2	long	long	ADV
ftr-404	870	3	this	this	DET
ftr-404	870	4	specialized	specialized	ADJ
ftr-404	870	5	sub	sub	ADJ
ftr-404	870	6	-	-	ADJ
ftr-404	870	7	tax	tax	ADJ
ftr-404	870	8	base	base	NOUN
ftr-404	870	9	would	would	AUX
ftr-404	870	10	endure	endure	VERB
ftr-404	870	11	is	be	AUX
ftr-404	870	12	open	open	ADJ
ftr-404	870	13	to	to	ADP
ftr-404	870	14	question	question	NOUN
ftr-404	870	15	since	since	SCONJ
ftr-404	870	16	the	the	DET
ftr-404	870	17	federal	federal	ADJ
ftr-404	870	18	government	government	NOUN
ftr-404	870	19	is	be	AUX
ftr-404	870	20	engaged	engage	VERB
ftr-404	870	21	in	in	ADP
ftr-404	870	22	an	an	DET
ftr-404	870	23	ongoing	ongoing	ADJ
ftr-404	870	24	major	major	ADJ
ftr-404	870	25	tax	tax	NOUN
ftr-404	870	26	reform	reform	NOUN
ftr-404	870	27	process	process	NOUN
ftr-404	870	28	.	.	PUNCT
ftr-404	871	1	nonetheless	nonetheless	ADV
ftr-404	871	2	,	,	PUNCT
ftr-404	871	3	cee	cee	PROPN
ftr-404	871	4	can	can	AUX
ftr-404	871	5	create	create	VERB
ftr-404	871	6	a	a	DET
ftr-404	871	7	stable	stable	ADJ
ftr-404	871	8	transitional	transitional	ADJ
ftr-404	871	9	platform	platform	NOUN
ftr-404	871	10	,	,	PUNCT
ftr-404	871	11	from	from	ADP
ftr-404	871	12	which	which	PRON
ftr-404	871	13	a	a	DET
ftr-404	871	14	wide	wide	ADJ
ftr-404	871	15	variety	variety	NOUN
ftr-404	871	16	of	of	ADP
ftr-404	871	17	subsequent	subsequent	ADJ
ftr-404	871	18	tax	tax	NOUN
ftr-404	871	19	reform	reform	NOUN
ftr-404	871	20	options	option	NOUN
ftr-404	871	21	can	can	AUX
ftr-404	871	22	be	be	AUX
ftr-404	871	23	more	more	ADV
ftr-404	871	24	easily	easily	ADV
ftr-404	871	25	and	and	CCONJ
ftr-404	871	26	efficiently	efficiently	ADV
ftr-404	871	27	pursued	pursue	VERB
ftr-404	871	28	in	in	ADP
ftr-404	871	29	the	the	DET
ftr-404	871	30	near	near	ADJ
ftr-404	871	31	or	or	CCONJ
ftr-404	871	32	distant	distant	ADJ
ftr-404	871	33	future	future	NOUN
ftr-404	871	34	.	.	PUNCT
ftr-404	872	1	finally	finally	ADV
ftr-404	872	2	,	,	PUNCT
ftr-404	872	3	cee	cee	PROPN
ftr-404	872	4	can	can	AUX
ftr-404	872	5	likely	likely	ADV
ftr-404	872	6	be	be	AUX
ftr-404	872	7	implemented	implement	VERB
ftr-404	872	8	without	without	ADP
ftr-404	872	9	the	the	DET
ftr-404	872	10	immediate	immediate	ADJ
ftr-404	872	11	serious	serious	ADJ
ftr-404	872	12	administrative	administrative	ADJ
ftr-404	872	13	and	and	CCONJ
ftr-404	872	14	fiscal	fiscal	ADJ
ftr-404	872	15	problems	problem	NOUN
ftr-404	872	16	that	that	PRON
ftr-404	872	17	would	would	AUX
ftr-404	872	18	likely	likely	ADV
ftr-404	872	19	be	be	AUX
ftr-404	872	20	caused	cause	VERB
ftr-404	872	21	by	by	ADP
ftr-404	872	22	other	other	ADJ
ftr-404	872	23	transition	transition	NOUN
ftr-404	872	24	platforms	platform	NOUN
ftr-404	872	25	.	.	PUNCT
ftr-404	873	1	page	page	NOUN
ftr-404	873	2	1	1	NUM
ftr-404	873	3	page	page	NOUN
ftr-404	873	4	2	2	NUM
ftr-404	873	5	page	page	NOUN
ftr-404	873	6	3	3	NUM
ftr-404	873	7	page	page	NOUN
ftr-404	873	8	4	4	NUM
ftr-404	873	9	page	page	NOUN
ftr-404	873	10	5	5	NUM
ftr-404	873	11	page	page	NOUN
ftr-404	873	12	6	6	NUM
ftr-404	873	13	page	page	NOUN
ftr-404	873	14	7	7	NUM
ftr-404	873	15	_	_	PUNCT
ftr-404	873	16	toc101861923	toc101861923	NOUN
ftr-404	874	1	_	_	PRON
ftr-404	874	2	toc104351483	toc104351483	NOUN
ftr-404	875	1	_	_	DET
ftr-404	875	2	toc101861924	toc101861924	NOUN
ftr-404	875	3	_	_	PRON
ftr-404	875	4	toc104351485	toc104351485	NOUN
ftr-404	875	5	page	page	NOUN
ftr-404	875	6	8	8	NUM
ftr-404	875	7	page	page	NOUN
ftr-404	875	8	9	9	NUM
ftr-404	875	9	page	page	NOUN
ftr-404	875	10	10	10	NUM
ftr-404	875	11	page	page	NOUN
ftr-404	875	12	11	11	NUM
ftr-404	875	13	page	page	NOUN
ftr-404	875	14	12	12	NUM
ftr-404	875	15	page	page	NOUN
ftr-404	875	16	13	13	NUM
ftr-404	875	17	_	_	PRON
ftr-404	875	18	toc101861925	toc101861925	NOUN
ftr-404	876	1	_	_	PRON
ftr-404	876	2	toc104351486	toc104351486	NOUN
ftr-404	877	1	_	_	PRON
ftr-404	877	2	toc101861926	toc101861926	NOUN
ftr-404	877	3	_	_	PRON
ftr-404	877	4	toc104351487	toc104351487	NOUN
ftr-404	877	5	page	page	NOUN
ftr-404	877	6	14	14	NUM
ftr-404	877	7	_	_	NOUN
ftr-404	877	8	ref8368501	ref8368501	ADJ
ftr-404	877	9	page	page	NOUN
ftr-404	877	10	15	15	NUM
ftr-404	877	11	page	page	NOUN
ftr-404	877	12	16	16	NUM
ftr-404	877	13	page	page	NOUN
ftr-404	877	14	17	17	NUM
ftr-404	878	1	_	_	NUM
ftr-404	878	2	toc101861927	toc101861927	NOUN
ftr-404	879	1	_	_	PUNCT
ftr-404	879	2	toc104351488	toc104351488	NOUN
ftr-404	879	3	page	page	NOUN
ftr-404	879	4	18	18	NUM
ftr-404	879	5	page	page	NOUN
ftr-404	879	6	19	19	NUM
ftr-404	879	7	_	_	PUNCT
ftr-404	879	8	toc101861928	toc101861928	X
ftr-404	879	9	_	_	DET
ftr-404	879	10	toc104351489	toc104351489	NOUN
ftr-404	879	11	page	page	NOUN
ftr-404	879	12	20	20	NUM
ftr-404	879	13	_	_	PUNCT
ftr-404	879	14	ref5107095	ref5107095	NOUN
ftr-404	879	15	_	_	PUNCT
ftr-404	879	16	ref5107115	ref5107115	VERB
ftr-404	879	17	_	_	PRON
ftr-404	879	18	ref5107145	ref5107145	ADJ
ftr-404	879	19	_	_	PUNCT
ftr-404	879	20	ref6028085	ref6028085	ADJ
ftr-404	879	21	_	_	PRON
ftr-404	879	22	toc10195266	toc10195266	NOUN
ftr-404	879	23	_	_	DET
ftr-404	879	24	toc101861929	toc101861929	NOUN
ftr-404	879	25	_	_	X
ftr-404	879	26	toc104351490	toc104351490	X
ftr-404	879	27	_	_	DET
ftr-404	879	28	hlt4579462	hlt4579462	NOUN
ftr-404	880	1	_	_	NOUN
ftr-404	880	2	toc10195267	toc10195267	NOUN
ftr-404	880	3	_	_	DET
ftr-404	880	4	toc101861930	toc101861930	NOUN
ftr-404	881	1	_	_	PRON
ftr-404	881	2	toc104351491	toc104351491	NOUN
ftr-404	881	3	page	page	VERB
ftr-404	881	4	21	21	NUM
ftr-404	881	5	_	_	NOUN
ftr-404	881	6	ref6647917	ref6647917	NOUN
ftr-404	881	7	page	page	NOUN
ftr-404	881	8	22	22	NUM
ftr-404	882	1	_	_	PRON
ftr-404	882	2	ref9323860	ref9323860	NOUN
ftr-404	882	3	page	page	NOUN
ftr-404	882	4	23	23	NUM
ftr-404	882	5	page	page	NOUN
ftr-404	882	6	24	24	NUM
ftr-404	882	7	_	_	PUNCT
ftr-404	882	8	toc10195268	toc10195268	NOUN
ftr-404	882	9	_	_	PUNCT
ftr-404	882	10	toc101861931	toc101861931	ADJ
ftr-404	882	11	_	_	DET
ftr-404	882	12	toc104351492	toc104351492	NOUN
ftr-404	882	13	_	_	DET
ftr-404	882	14	ref9235580	ref9235580	NOUN
ftr-404	882	15	page	page	NOUN
ftr-404	882	16	25	25	NUM
ftr-404	882	17	_	_	NOUN
ftr-404	882	18	ref4431279	ref4431279	NOUN
ftr-404	882	19	page	page	NOUN
ftr-404	882	20	26	26	NUM
ftr-404	882	21	_	_	PUNCT
ftr-404	882	22	hlt4579493	hlt4579493	NOUN
ftr-404	883	1	_	_	PUNCT
ftr-404	883	2	toc10195275	toc10195275	ADJ
ftr-404	883	3	_	_	PRON
ftr-404	883	4	toc101861932	toc101861932	VERB
ftr-404	883	5	_	_	PRON
ftr-404	883	6	toc104351493	toc104351493	ADV
ftr-404	883	7	_	_	DET
ftr-404	883	8	toc10195276	toc10195276	NOUN
ftr-404	884	1	_	_	DET
ftr-404	884	2	toc101861933	toc101861933	NOUN
ftr-404	884	3	_	_	PRON
ftr-404	884	4	toc104351494	toc104351494	NOUN
ftr-404	884	5	page	page	NOUN
ftr-404	884	6	27	27	NUM
ftr-404	884	7	page	page	NOUN
ftr-404	884	8	28	28	NUM
ftr-404	884	9	_	_	PRON
ftr-404	884	10	ref7322799	ref7322799	VERB
ftr-404	884	11	_	_	PRON
ftr-404	884	12	ref7324551	ref7324551	NOUN
ftr-404	884	13	_	_	PRON
ftr-404	884	14	toc10195277	toc10195277	NOUN
ftr-404	884	15	_	_	PUNCT
ftr-404	884	16	toc101861934	toc101861934	VERB
ftr-404	884	17	_	_	PRON
ftr-404	884	18	toc104351495	toc104351495	ADJ
ftr-404	884	19	_	_	PRON
ftr-404	884	20	toc101861935	toc101861935	VERB
ftr-404	885	1	_	_	PRON
ftr-404	885	2	toc104351496	toc104351496	NOUN
ftr-404	885	3	page	page	NOUN
ftr-404	885	4	29	29	NUM
ftr-404	886	1	_	_	PUNCT
ftr-404	886	2	toc101861936	toc101861936	NOUN
ftr-404	887	1	_	_	DET
ftr-404	887	2	toc104351497	toc104351497	NOUN
ftr-404	887	3	_	_	NOUN
ftr-404	887	4	toc10195279	toc10195279	NOUN
ftr-404	887	5	_	_	PRON
ftr-404	887	6	toc101861937	toc101861937	NOUN
ftr-404	888	1	_	_	DET
ftr-404	888	2	toc104351498	toc104351498	NOUN
ftr-404	888	3	_	_	DET
ftr-404	888	4	toc101861938	toc101861938	NOUN
ftr-404	888	5	_	_	DET
ftr-404	888	6	toc104351499	toc104351499	NOUN
ftr-404	888	7	page	page	NOUN
ftr-404	888	8	30	30	NUM
ftr-404	889	1	_	_	PRON
ftr-404	889	2	toc101861939	toc101861939	NOUN
ftr-404	889	3	_	_	DET
ftr-404	889	4	toc104351500	toc104351500	NOUN
ftr-404	890	1	_	_	DET
ftr-404	890	2	toc101861940	toc101861940	NOUN
ftr-404	890	3	_	_	PRON
ftr-404	890	4	toc104351501	toc104351501	NOUN
ftr-404	890	5	page	page	NOUN
ftr-404	890	6	31	31	NUM
ftr-404	890	7	_	_	PUNCT
ftr-404	890	8	toc101861941	toc101861941	ADJ
ftr-404	891	1	_	_	DET
ftr-404	891	2	toc104351502	toc104351502	X
ftr-404	891	3	_	_	NOUN
ftr-404	891	4	toc101861942	toc101861942	ADJ
ftr-404	891	5	_	_	DET
ftr-404	891	6	toc104351503	toc104351503	ADJ
ftr-404	891	7	page	page	NOUN
ftr-404	891	8	32	32	NUM
ftr-404	891	9	_	_	PUNCT
ftr-404	891	10	toc101861943	toc101861943	NOUN
ftr-404	891	11	_	_	PRON
ftr-404	891	12	toc104351504	toc104351504	ADJ
ftr-404	891	13	page	page	NOUN
ftr-404	891	14	33	33	NUM
ftr-404	892	1	_	_	PUNCT
ftr-404	892	2	toc101861944	toc101861944	X
ftr-404	892	3	_	_	DET
ftr-404	892	4	toc104351505	toc104351505	NOUN
ftr-404	892	5	_	_	PRON
ftr-404	892	6	toc101861945	toc101861945	NOUN
ftr-404	892	7	_	_	DET
ftr-404	892	8	toc104351506	toc104351506	NOUN
ftr-404	892	9	_	_	NOUN
ftr-404	892	10	toc101861946	toc101861946	NOUN
ftr-404	892	11	_	_	DET
ftr-404	892	12	toc104351507	toc104351507	NOUN
ftr-404	892	13	page	page	NOUN
ftr-404	892	14	34	34	NUM
ftr-404	892	15	_	_	PUNCT
ftr-404	892	16	toc101861947	toc101861947	NOUN
ftr-404	893	1	_	_	DET
ftr-404	893	2	toc104351508	toc104351508	NOUN
ftr-404	893	3	_	_	PRON
ftr-404	893	4	toc101861948	toc101861948	VERB
ftr-404	893	5	_	_	DET
ftr-404	893	6	toc104351509	toc104351509	NOUN
ftr-404	893	7	_	_	DET
ftr-404	893	8	toc101861949	toc101861949	NOUN
ftr-404	894	1	_	_	PRON
ftr-404	894	2	toc104351510	toc104351510	ADJ
ftr-404	894	3	page	page	NOUN
ftr-404	894	4	35	35	NUM
ftr-404	894	5	page	page	NOUN
ftr-404	894	6	36	36	NUM
ftr-404	894	7	_	_	PUNCT
ftr-404	894	8	toc101861950	toc101861950	NOUN
ftr-404	895	1	_	_	DET
ftr-404	895	2	toc104351511	toc104351511	NOUN
ftr-404	895	3	page	page	NOUN
ftr-404	895	4	37	37	NUM
ftr-404	895	5	page	page	NOUN
ftr-404	895	6	38	38	NUM
ftr-404	895	7	_	_	NOUN
ftr-404	895	8	toc101861951	toc101861951	NOUN
ftr-404	895	9	_	_	DET
ftr-404	895	10	toc104351512	toc104351512	NOUN
ftr-404	895	11	page	page	NOUN
ftr-404	895	12	39	39	NUM
ftr-404	895	13	_	_	DET
ftr-404	895	14	toc101861952	toc101861952	NOUN
ftr-404	895	15	_	_	PRON
ftr-404	895	16	toc104351513	toc104351513	NOUN
ftr-404	895	17	page	page	NOUN
ftr-404	895	18	40	40	NUM
ftr-404	896	1	_	_	PUNCT
ftr-404	896	2	toc101861953	toc101861953	ADJ
ftr-404	896	3	_	_	PRON
ftr-404	896	4	toc104351514	toc104351514	ADJ
ftr-404	896	5	page	page	NOUN
ftr-404	896	6	41	41	NUM
ftr-404	896	7	page	page	NOUN
ftr-404	896	8	42	42	NUM
ftr-404	897	1	_	_	NOUN
ftr-404	897	2	toc101861954	toc101861954	VERB
ftr-404	897	3	_	_	PRON
ftr-404	897	4	toc104351515	toc104351515	VERB
ftr-404	897	5	_	_	DET
ftr-404	897	6	toc101861955	toc101861955	NOUN
ftr-404	897	7	_	_	DET
ftr-404	897	8	toc104351516	toc104351516	NOUN
ftr-404	897	9	page	page	NOUN
ftr-404	897	10	43	43	NUM
ftr-404	898	1	_	_	PUNCT
ftr-404	898	2	toc101861956	toc101861956	NOUN
ftr-404	899	1	_	_	PRON
ftr-404	899	2	toc104351517	toc104351517	NOUN
ftr-404	899	3	page	page	NOUN
ftr-404	899	4	44	44	NUM
ftr-404	900	1	_	_	NOUN
ftr-404	900	2	toc101861957	toc101861957	VERB
ftr-404	900	3	_	_	DET
ftr-404	900	4	toc104351518	toc104351518	ADJ
ftr-404	900	5	page	page	NOUN
ftr-404	900	6	45	45	NUM
ftr-404	900	7	_	_	PUNCT
ftr-404	900	8	toc101861958	toc101861958	VERB
ftr-404	900	9	_	_	DET
ftr-404	900	10	toc104351519	toc104351519	ADJ
ftr-404	900	11	page	page	NOUN
ftr-404	900	12	46	46	NUM
ftr-404	900	13	page	page	NOUN
ftr-404	900	14	47	47	NUM
ftr-404	900	15	page	page	NOUN
ftr-404	900	16	48	48	NUM